20220829Quarterly Report.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170

August 29, 2022

Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8 Suite 201-A
Boise, ID 83714

RE: AVU-E-19-06/AVU-G-19-03
Electric and Natural Gas Fixed Cost Adjustment Mechanism
Quarterly Report

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 April, May,
and June 2022. Also included in the report are the monthly general ledger balances resulting from the
deferral and amortization activity during the 2nd quarter of 2022.

Questions regarding this filing should be directed to Joel Anderson at [phone].

Sincerely,

/s/ Joe Miller

Joe Miller
Senior Manager of Rates and Tariffs
Enc.

RECEIVED
2022 August 29, AM 10:22
IDAHO PUBLIC
UTILITIES COMMISSION
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2022Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (12 Months Ended June 2022)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
AVU-E-21-01 FCA Base - Rates Effective 09/01/2021
2nd Quarter
2022
12 Months
Ended
Source Apr-22 May-22 Jun-22 Total 6/30/2022
(a)(b)(r)(s)(t)
Residential Group
1 Total Actual Billed Customers Revenue Reports 115,548 115,665 115,633 346,846 1,381,134
3 Total Actual Base Rate Revenue Revenue Reports 10,752,046$ 8,906,574$ 7,879,137$ 27,537,757 129,605,650
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)110,259 110,209 110,034 330,502 1,318,832
7 Fixed Cost Adjustment Revenue (5) x (6)6,178,963$ 5,626,154$ 5,159,369$ 16,964,486$ 81,015,102$
8 Actual Base Rate Revenue (3) - (19)10,390,246$ 8,576,088$ 7,594,102$ 26,560,436$ 125,324,934$
10 Actual Usage (kWhs)(2) - (21)103,589,119 84,904,595 74,755,487 263,249,200 1,252,315,052
12 Variable Power Supply Revenue (10) x (11)2,589,728$ 2,122,615$ 1,868,887$ 6,581,230$ 30,701,792$
14 Residential Revenue Per Customer Received $64.72 $52.52 $45.98 $54.41 $65.71
New Customers
16 Actual Customers New Since Test Year Revenue Reports 5,289 5,456 5,599 16,344 62,302
17
20 Actual Fixed Charge Revenue Revenue Reports 30,661$ 31,565$ 32,425$ 94,651$ 358,189$
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02500$ 0.02500$ 0.02500$ 0.02500$ 0.02443$
24 Fixed Production and Transmission Rate per kWh Page 1 0.02445$ 0.02445$ 0.02445$ 0.02445$ 0.02458$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)156,531$ 140,361$ 117,088$ 413,981$ 1,854,101$
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)35,092$ 39,708$ 71,771$ 146,571$ 609,130$
29 Total Residential Deferral - Surcharge (Rebate)(15) + (28)(921,739)$ (122,145)$ 171,599$ (872,285)$ (5,033,927)$
31 Customer Deposit Rate 1.00%1.00%1.00%
33 Monthly Residential Deferral Totals (921,574)$ (125,897)$ 166,585$ (880,886)$ (5,039,128)$
34 Cumulative Residential Deferral (Rebate)/Surcharge Σ((29), (30), (32))(5,079,815)$ (5,205,712)$ (5,039,128)$
35 Prior Calendar Year Subset Interest (1,264)$ (1,265)$ (1,266)$
36 Prior Calendar Year Subset Balance (1,517,813)$ (1,519,078)$ (1,520,344)$
37 Current Calendar Year Subset Interest (2,584)$ (3,019)$ (3,001)$
Line
No.
ID Fixed Cost Adjustment Report Q2 2022 / Electric Deferral Page 1 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2022Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (12 Months Ended June 2022)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
AVU-E-21-01 FCA Base - Rates Effective 09/01/2021
2nd Quarter
2022
12 Months
Ended
Source Apr-22 May-22 Jun-22 Total 6/30/2022
(a)(b)(r)(s)(t)
Line
No.
Non-Residential Group
1 Total Actual Billed Customers Revenue Reports 25,905 26,022 26,125 78,052 309,831
2 Total Actual Usage (kWhs)Revenue Reports 90,280,766 81,117,377 115,974,418 287,372,562 1,114,845,286
3 Total Actual Base Rate Revenue Revenue Reports 8,020,113$ 7,275,967$ 7,892,129$ 23,188,209 95,546,576
4 Total Actual Fixed Charge Revenue Revenue Reports 670,052$ 668,139$ 665,801$ 2,003,993 8,090,199
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)24,002 24,064 24,134 72,200 287,517
6 Monthly Fixed Cost Adj. Revenue per Customer Page 3
7 Fixed Cost Adjustment Revenue (5) x (6)4,574,780$ 4,484,785$ 4,709,602$ 13,769,167$ 56,582,673$
8 Actual Base Rate Revenue (3) - (19)7,750,452$ 6,978,646$ 7,629,038$ 22,358,137$ 92,259,606$
9 Actual Fixed Charge Revenue (4) - (20)642,230$ 639,321$ 636,230$ 1,917,782$ 7,755,586$
10 Actual Usage (kWhs)(2) - (21)87,460,504 77,998,971 113,259,851 278,719,327 1,079,893,790
11 Load Change Adjustment Rate ($/kWh)Page 1 0.02500$ 0.02500$ 0.02500$ 0.02500$ 0.02450$
12 Variable Power Supply Revenue (10) x (11)2,186,513$ 1,949,974$ 2,831,496$ 6,967,983$ 26,461,163$
13 Customer Fixed Cost Adjustment Revenue (8) - (9) -(12)4,921,709$ 4,389,351$ 4,161,312$ 13,472,372$ 58,042,857$
14 Non-Residential Revenue Per Customer Received $205.05 $182.40 $172.43 $186.60 $201.88
15 Existing Customer Deferral - Surcharge (Rebate)(7) - (13)(346,929)$ 95,434$ 548,290$ 296,795$ (1,460,185)$
New Customers
16 Actual Customers New Since Test Year Revenue Reports 1,903 1,958 1,991 5,852 22,314
17 Monthly Fixed Cost Adj. Revenue per Customer Page 3
18 Fixed Cost Adjustment Revenue (16) x (17)208,318$ 209,581$ 222,559$ 640,457$ 2,495,397$
19 Actual Base Rate Revenue Revenue Reports 269,661$ 297,321$ 263,090$ 830,072$ 3,286,970$
20 Actual Fixed Charge Revenue Revenue Reports 27,822$ 28,818$ 29,571$ 86,211$ 334,613$
21 Actual Usage (kWhs)Revenue Reports 2,820,262 3,118,405 2,714,567 8,653,234$ 34,951,496$
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02500$ 0.02500$ 0.02500$ 0.02500$ 0.02438$
23 Variable Power Supply Revenue (21) x (22)70,507$ 77,960$ 67,864$ 216,331$ 852,040$
24 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.02317$ 0.02317$ 0.02317$ 0.02317$ 0.02353$
25 Fixed Production and Transmission Revenue (23) x (24)65,345$ 72,253$ 62,897$ 200,495$ 822,437$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)105,987$ 118,289$ 102,758$ 327,034$ 1,277,880$
27 Non-Residential Revenue Per Customer Received $55.69 $60.41 $51.61 $55.88 $57.27
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)102,331$ 91,291$ 119,800$ 313,422$ 1,217,517$
29 Total Non-Residential Deferral - Surcharge (Rebate)(15) + (28)(244,598)$ 186,725$ 668,091$ 610,217$ (242,668)$
30 Deferral - Revenue Related Expenses Rev Conv Factor 1,065$ (813)$ (2,909)$ (2,657)$ 1,489$
31 Customer Deposit Rate 1.00%1.00%1.00%
32 Interest on Deferral Avg Balance Calc (811)$ (836)$ (482)$ (2,129)$ (4,867)$
33 Monthly Non-Residential Deferral Totals (244,344)$ 185,076$ 664,700$ 605,432$ (246,046)$
34 Cumulative Non-Residential Deferral (Rebate)/Surcharge Σ((29), (30), (32))(1,095,822)$ (910,746)$ (246,046)$
35 Prior Calendar Year Subset Interest (232)$ (232)$ (232)$
36 Prior Calendar Year Subset Balance (278,104)$ (278,335)$ (278,567)$
37 Current Calendar Year Subset Interest (579)$ (604)$ (250)$
38 Total Cumulative Deferral (6,175,637)$ (6,116,458)$ (5,285,174)$
ID Fixed Cost Adjustment Report Q2 2022 / Electric Deferral Page 2 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2022Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (12 Months Ended June 2022)
AVU-G-17-01 FCA Base - Rates Effective 1/1/2019,
With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
AVU-G-21-01 FCA Base - Rates Effective 09/01/2021
2nd Quarter
2022 Ended
Source Apr-22 May-22 Jun-22 Total 6/30/2022
(a)(b)
Residential Group
1 Total Actual Billed Customers Revenue Reports 90,163 90,894 91,039 272,096 1,079,689
3 Total Actual Base Rate Revenue Revenue Reports 3,490,902$ 2,405,597$ 1,364,453$ 7,260,953 37,548,226
5
Existing Customers
7 Actual Customers on System During Test Year (1) - (22)84,558 85,092 85,131 254,781 1,007,164
9 Fixed Cost Adjustment Revenue (7) x (8)2,121,073$ 1,386,574$ 529,164$ 4,036,811$ 28,274,897$
11 Actual Base Rate Revenue (3) - (26)3,273,247$ 2,233,729$ 1,254,793$ 6,761,769$ 37,548,226$
13 Actual Usage (Therms)(2) - (28)6,245,922 3,690,534 1,679,160 11,615,615 69,680,183
17 Residential Revenue Per Customer Received $32.68 $20.21 $8.70 $20.50 $29.03
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 5,605 5,802 5,908 17,315 72,525
23
25
27 Actual Fixed Charge Revenue Revenue Reports 32,463$ 33,388$ 34,298$ 100,150$ 419,005$
31 Fixed Production and UG Storage Rate per Therm Page 1 0.02812$ 0.02812$ 0.02812$ 0.02599$ 0.02801$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)173,457$ 129,704$ 70,586$ 373,747$ 1,696,127$
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(41,768)$ (41,152)$ 195,658$ 112,738$ 211,541$
37 Total Residential Deferral - Surcharge (Rebate)(18) + (35)(683,826)$ (374,635)$ (15,618)$ (1,074,079)$ (749,391)$
39 Customer Deposit Rate 1.00%1.00%1.00%
41 Monthly Residential Deferral Totals (680,860)$ (373,455)$ (16,163)$ (1,070,477)$ (743,688)$
42
43 Cumulative Residential Deferral (Rebate)/Surcharge Σ((37), (38), (40))(354,071)$ (727,525)$ (743,688)$
44 Prior Calendar Year Subset Interest 954$ 954$ 955$
45 Prior Calendar Year Subset Balance 1,145,309$ 1,146,264$ 1,147,219$
46 Current Calendar Year Subset Interest (965)$ (1,405)$ (1,568)$
Line
ID Fixed Cost Adjustment Report Q2 2022 / Natural Gas Deferral Page 3 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2022Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (12 Months Ended June 2022)
AVU-G-17-01 FCA Base - Rates Effective 1/1/2019,
With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
AVU-G-21-01 FCA Base - Rates Effective 09/01/2021
2nd Quarter
2022 Ended
Source Apr-22 May-22 Jun-22 Total 6/30/2022
(a)(b)
Line
Non-Residential Group
1 Total Actual Billed Customers Revenue Reports 1,549 1,567 1,572 4,688 18,727
2 Total Actual Usage (Therms)Revenue Reports 2,335,599 1,857,265 1,251,227 5,444,091 26,212,151
3 Total Actual Base Rate Revenue Revenue Reports 646,145$ 569,560$ 432,144$ 1,647,850 7,292,376
4 Total Actual Fixed Charge Revenue Revenue Reports 157,924$ 160,216$ 160,885$ 479,025 1,931,247
5
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,529 1,546 1,551 4,626 18,435
8 Monthly FCA Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)416,619$ 302,240$ 245,966$ 964,825$ 5,371,529$
10
11 Actual Base Rate Revenue (3) - (26)637,302$ 562,100$ 423,928$ 1,623,329$ 7,163,917$
12 Actual Fixed Charge Revenue (4) - (27)155,934$ 157,944$ 157,927$ 471,805$ 1,898,616$
13 Actual Usage (Therms)(2) - (28)2,304,165 1,832,866 1,221,710 5,358,741 25,738,373
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)481,367$ 404,156$ 266,001$ 1,151,524$ 5,265,301$
17 Non-Residential Revenue Per Customer Received $314.82 $261.42 $171.50 $248.92 $285.61
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)(64,748)$ (101,916)$ (20,035)$ (186,698)$ 106,227$
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 20 21 21 62 292
23 Monthly FCA Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)4,647$ 3,501$ 13,527$ 21,675$ 72,685$
25
26 Actual Base Rate Revenue Revenue Reports 8,844$ 7,460$ 8,217$ 24,521$ 128,459$
27 Actual Fixed Charge Revenue Revenue Reports 1,990$ 2,271$ 2,959$ 7,220$ 32,631$
28 Actual Usage (Therms)Revenue Reports 31,434 24,399 29,517 85,350$ 473,778$
31 Fixed Production and UG Storage Rate per Therm Page 1 wtd avg 0.03034$ 0.03034$ 0.03034$ 0.02781$ 0.02781$
32 Fixed Production and UG Storage Revenue (30) x (31)954$ 740$ 896$ 2,590$ 14,042$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)5,900$ 4,448$ 4,363$ 14,711$ 81,786$
34 Non-Residential Revenue Per Customer Received $295.02 $211.82 $207.74 $237.28 $280.09
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(1,253)$ (947)$ 9,164$ 6,964$ (9,101)$
36
37 Total Non-Residential Deferral - Surcharge (Rebate)(18) + (35)(66,001)$ (102,863)$ (10,871)$ (179,734)$ 97,126$
38 Deferral - Revenue Related Expenses Rev Conv Factor 287$ 448$ 47$ 783$ (680)$
39 Customer Deposit Rate 1.00%1.00%1.00%
40 Interest on Deferral Avg Balance Calc 204$ 134$ 87$ 426$ 2,881$
41 Monthly Non-Residential Deferral Totals (65,509)$ (102,281)$ (10,736)$ (178,526)$ 99,328$
42
43 Σ((37), (38), (40))212,345$ 110,064$ 99,328$
44 Prior Calendar Year Subset Interest 445$ 445$ 446$
45 Prior Calendar Year Subset Balance 534,579$ 535,024$ 535,470$
46 Current Calendar Year Subset Interest (241)$ (311)$ (359)$
47 Total Cumulative Deferral (141,726)$ (617,461)$ (644,360)$
Cumulative Non-Residential Deferral
(Rebate)/Surcharge
ID Fixed Cost Adjustment Report Q2 2022 / Natural Gas Deferral Page 4 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd
Quarter 2022
Jurisdiction:ID FCA Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET-DECOUPLING DEFERRED ED 202204 -2,641,692.39 -920,309.90 -3,562,002.29
REG ASSET-DECOUPLING DEFERRED 202205 -3,562,002.29 -124,632.22 -3,686,634.51
REG ASSET-DECOUPLING DEFERRED 202206 -3,686,634.51 167,850.77 -3,518,783.74
-877,091.35
REG ASSET-DECOUPLING DEFERRED GD 202204 -817,566.44 -681,813.66 -1,499,380.10
REG ASSET-DECOUPLING DEFERRED 202205 -1,499,380.10 -374,408.96 -1,873,789.06
REG ASSET-DECOUPLING DEFERRED 202206 -1,873,789.06 -17,117.93 -1,890,906.99
-1,073,340.55
-1,950,431.90
186338 REG ASSET NON-RES DECOUPLING D ED 202204 -573,605.87 -244,112.54 -817,718.41
REG ASSET NON-RES DECOUPLING D 202205 -817,718.41 185,307.69 -632,410.72
REG ASSET NON-RES DECOUPLING D 202206 -632,410.72 664,931.90 32,521.18
606,127.05
REG ASSET NON-RES DECOUPLING D GD 202204 -256,279.74 -65,954.36 -322,234.10
REG ASSET NON-RES DECOUPLING D 202205 -322,234.10 -102,726.00 -424,960.10
REG ASSET NON-RES DECOUPLING D 202206 -424,960.10 -11,182.01 -436,142.11
-179,862.37
426,264.68
Jurisdiction:ID Prior Year FCA
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING PRIOR YE ED 202204 -1,516,549.32 -1,263.79 -1,517,813.11
REG ASSET- DECOUPLING PRIOR YE 202205 -1,517,813.11 -1,264.84 -1,519,077.95
REG ASSET- DECOUPLING PRIOR YE 202206 -1,519,077.95 -1,265.90 -1,520,343.85
-3,794.53
REG ASSET- DECOUPLING PRIOR YE GD 202204 1,144,355.84 953.63 1,145,309.47
REG ASSET- DECOUPLING PRIOR YE 202205 1,145,309.47 954.42 1,146,263.89
REG ASSET- DECOUPLING PRIOR YE 202206 1,146,263.89 955.22 1,147,219.11
2,863.27
-931.26
182339 REG ASSET - NON RES DECOUPLING ED 202204 -277,872.02 -231.56 -278,103.58
REG ASSET - NON RES DECOUPLING 202205 -278,103.58 -231.75 -278,335.33
REG ASSET - NON RES DECOUPLING 202206 -278,335.33 -231.95 -278,567.28
-695.26
REG ASSET - NON RES DECOUPLING GD 202204 534,133.74 445.11 534,578.85
REG ASSET - NON RES DECOUPLING 202205 534,578.85 445.48 535,024.33
REG ASSET - NON RES DECOUPLING 202206 535,024.33 445.85 535,470.18
1,336.44
641.18
Balance Sheet Accounts
ID Fixed Cost Adjustment Report Q2 2022 / Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd
Quarter 2022
Deferred Revenue Approved for Recovery
Surcharge
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING SURCHARG ED 202204 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 202205 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 202206 0.00 0.00 0.00
0.00
REG ASSET- DECOUPLING SURCHARG GD 202204 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 202205 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 202206 0.00 0.00 0.00
0.00
0.00
182338 REG ASSET - NON RES DECOUPLING ED 202204 977,610.76 -176,339.31 801,271.45
REG ASSET - NON RES DECOUPLING 202205 801,271.45 -158,504.28 642,767.17
REG ASSET - NON RES DECOUPLING 202206 642,767.17 -227,304.60 415,462.57
-562,148.19
REG ASSET - NON RES DECOUPLING GD 202204 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 202205 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 202206 0.00 6,104.24 6,104.24
6,104.24
-556,043.95
Rebate
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG LIABILITY DECOUPLING REBAT ED 202204 -952,603.12 200,867.65 -751,735.47
REG LIABILITY DECOUPLING REBAT 202205 -751,735.47 165,247.60 -586,487.87
REG LIABILITY DECOUPLING REBAT 202206 -586,487.87 145,402.70 -441,085.17
511,517.95
REG LIABILITY DECOUPLING REBAT GD 202204 -92,099.97 32,636.97 -59,463.00
REG LIABILITY DECOUPLING REBAT 202205 -59,463.00 19,611.28 -39,851.72
REG LIABILITY DECOUPLING REBAT 202206 -39,851.72 9,045.00 -30,806.72
61,293.25
572,811.20
254338 REG LIABILITY NON RES DECOUPLI ED 202204 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 202205 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 202206 0.00 0.00 0.00
0.00
REG LIABILITY NON RES DECOUPLI GD 202204 -62,885.09 11,347.06 -51,538.03
REG LIABILITY NON RES DECOUPLI 202205 -51,538.03 9,021.59 -42,516.44
REG LIABILITY NON RES DECOUPLI 202206 -42,516.44 -32.89 -42,549.33
20,335.76
20,335.76
ID Fixed Cost Adjustment Report Q2 2022 / Accounting Balances Page 6 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd
Quarter 2022
Jurisdiction:ID Accumulated Deferred Income Tax
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
ADFIT DECOUPLING DEFERRED REV ED 202204 1,046,789.48 239,691.78 1,286,481.26
ADFIT DECOUPLING DEFERRED REV 202205 1,286,481.26 -13,843.66 1,272,637.60
ADFIT DECOUPLING DEFERRED REV 202206 1,272,637.60 -157,370.41 1,115,267.19
68,477.71
ADFIT DECOUPLING DEFERRED REV GD 202204 -94,428.29 147,500.91 53,072.62
ADFIT DECOUPLING DEFERRED REV 202205 53,072.62 93,891.46 146,964.08
ADFIT DECOUPLING DEFERRED REV 202206 146,964.08 2,474.33 149,438.41
243,866.70
312,344.41
Jurisdiction:ID Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
RESIDENTIAL DECOUPLING DEFERRE ED 202204 2,637,391.94 917,726.10 3,555,118.04
RESIDENTIAL DECOUPLING DEFERRE 202205 3,555,118.04 121,613.21 3,676,731.25
RESIDENTIAL DECOUPLING DEFERRE 202206 3,676,731.25 -170,851.78 3,505,879.47
868,487.53
456338 NON-RES DECOUPLING DEFERRED RE ED 202204 573,129.05 243,533.06 816,662.11
NON-RES DECOUPLING DEFERRED RE 202205 816,662.11 -185,911.66 630,750.45
NON-RES DECOUPLING DEFERRED RE 202206 630,750.45 -665,181.75 -34,431.30
-607,560.35
495328 RESIDENTIAL DECOUPLING DEFERRE GD 202204 169,297.48 680,848.67 850,146.15
RESIDENTIAL DECOUPLING DEFERRE 202205 850,146.15 373,004.06 1,223,150.21
RESIDENTIAL DECOUPLING DEFERRE 202206 1,223,150.21 15,549.96 1,238,700.17
1,069,402.69
495338 NON-RES DECOUPLING DEFERRED RE GD 202204 98,288.25 65,713.41 164,001.66
NON-RES DECOUPLING DEFERRED RE 202205 164,001.66 102,414.80 266,416.46
NON-RES DECOUPLING DEFERRED RE 202206 266,416.46 10,823.37 277,239.83
178,951.58
Amort of Prior Period Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
AMORTIZATION RES DECOUPLING DE ED 202204 -739,700.15 -201,577.50 -941,277.65
AMORTIZATION RES DECOUPLING DE 202205 -941,277.65 -165,804.96 -1,107,082.61
AMORTIZATION RES DECOUPLING DE 202206 -1,107,082.61 -145,830.68 -1,252,913.29
-513,213.14
456339 AMORTIZATION NON-RES DECOUPLIN ED 202204 548,128.08 177,080.20 725,208.28
AMORTIZATION NON-RES DECOUPLIN 202205 725,208.28 159,105.71 884,313.99
AMORTIZATION NON-RES DECOUPLIN 202206 884,313.99 227,745.35 1,112,059.34
563,931.26
495329 AMORTIZATION RES DECOUPLING DE GD 202204 -158,883.88 -32,700.09 -191,583.97
AMORTIZATION RES DECOUPLING DE 202205 -191,583.97 -19,652.64 -211,236.61
AMORTIZATION RES DECOUPLING DE 202206 -211,236.61 -9,074.43 -220,311.04
-61,427.16
495339 AMORTIZATION NON-RES DECOUPLIN GD 202204 -49,375.47 -11,394.72 -60,770.19
AMORTIZATION NON-RES DECOUPLIN 202205 -60,770.19 -9,060.76 -69,830.95
AMORTIZATION NON-RES DECOUPLIN 202206 -69,830.95 -6,104.24 -75,935.19
-26,559.72
Income Statement Accounts
ID Fixed Cost Adjustment Report Q2 2022 / Accounting Balances Page 7 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd
Quarter 2022
Jurisdiction:ID Interest Expense/Income
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
INTEREST INCOME - DECOUPLING ED 202204 -3,123.93 -740.89 -3,864.82
INTEREST INCOME - DECOUPLING 202205 -3,864.82 -601.43 -4,466.25
INTEREST INCOME - DECOUPLING 202206 -4,466.25 -440.75 -4,907.00
-1,783.07
INTEREST INCOME - DECOUPLING GD 202204 -4,859.64 -1,398.74 -6,258.38
INTEREST INCOME - DECOUPLING 202205 -6,258.38 -1,399.90 -7,658.28
INTEREST INCOME - DECOUPLING 202206 -7,658.28 -1,401.07 -9,059.35
-4,199.71
-5,982.78
431328 INTEREST EXPENSE - DECOUPLING ED 202204 12,492.89 5,368.48 17,861.37
INTEREST EXPENSE - DECOUPLING 202205 17,861.37 5,676.93 23,538.30
INTEREST EXPENSE - DECOUPLING 202206 23,538.30 5,176.69 28,714.99
16,222.10
INTEREST EXPENSE - DECOUPLING GD 202204 2,720.64 1,316.72 4,037.36
INTEREST EXPENSE - DECOUPLING 202205 4,037.36 1,796.63 5,833.99
INTEREST EXPENSE - DECOUPLING 202206 5,833.99 1,988.93 7,822.92
5,102.28
21,324.38
Jurisdiction:ID
Ferc Acct Desc Service Monthly Activity Ending Balance
CONTRA DECOUPLING DEFERRED REV ED 202204 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202205 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202206 0.00 0.00 0.00
0.00
CONTRA DECOUPLING DEFERRED REV GD 202204 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202205 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202206 0.00 0.00 0.00
0.00
0.00
253312 CONTRA DECOUPLED DEFERRED REVE ED 202204 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202205 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202206 0.00 0.00 0.00
0.00
CONTRA DECOUPLED DEFERRED REVE GD 202204 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202205 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202206 0.00 0.00 0.00
0.00
0.00
456311 CONTRA DECOUPLING DEFERRAL ED 202204 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202205 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202206 0.00 0.00 0.00
0.00
0.00
495311 CONTRA DECOUPLING DEFERRAL GD 202204 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202205 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202206 0.00 0.00 0.00
0.00
0.00
Financial Reporting Contra Asset Accounts
ID Fixed Cost Adjustment Report Q2 2022 / Accounting Balances Page 8 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd
Quarter 2022
Q3 2021 Q4 2021 Q1 2022 Q2 2022 %
2)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 2022 surcharge may not be fully
recovered by 12/31/2024 and therefore would not be recognizable as income for financial reporting
purposes in 2022.The income statement impact of any contra deferral entries will be eliminated for
for each quarter.The similarity of the percentage change indicates that the mechanism is working as
intended.
ID Fixed Cost Adjustment Report Q2 2022 / Notes Page 9 of 9