HomeMy WebLinkAbout20200630Application.pdfAvista Corp.
1411 East Mission P.O.Box3727
Spokane, Washington 99220-3727
Telephone 509-489-0500
Toll Free 800-727-9170
Fourth Revision Sheet 75
Second Revision Sheet 75B
Second Revision Sheet 75C
RECEIVEB
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Corp.
June 30,2020
State of Idaho
Idaho Public Utilities Commission
11331W. ChindenBlvd
Bldg 8 Suite 201-A
Boise, D 83714
Attention: Ms. Diane Hanian, Secretary
Case No. AVU-E-20-E-I;
Electric Fixed Cost Adjustrnent Annual Rate Filing of Avista Corporation
ln accordance with Case No. GNR-U-20-01 , Order No . 34602, which suspends the requirernent to file
physical copies, the Company has attached for electronic filing with the Commission the following
revised tariff sheets:
Re:
canceling
canceling
canceling
Third Revision Sheet 75
First Revision Sheet 75B
First Revision Sheet 75C
These tariff sheets reflect Avista's electric Fixed Cost Adjustrnent (FCA) annual rate adjustment
frling. This filing consists of Avista's Application, Exhibit A (the Company's proposed tariffs),
Exhibit B (rate calculation), Exhibit C Q0l9 deferral), and Exhibit D (customer communications)
in support of the Application. The Company requests that the proposed tariffsheets be made effective
October 1,2020.
Electronic versions ofthe Company's filing were emailed to the Commission, and the Service List,
on June 30,2020.
Please direct any questions on this matter to me at (509) 495-8620 or Joel Anderson at (509) 495-
281 l.
Sincerely,
/s/ Patrick Ehrbar
Patrick D. Ehrbar
Director of Regulatory Affairs
Page 1 of1
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that I have this 306 day of June,2020, served the Application of Avista
Corporation - Fixed Cost Rate Adjustment, upon the following parties, by electronically
mailing thereof to:
Diane Hanian, Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8 Suite 201-4
Boise, D 83714
diane.hanian@puc.idaho. eov
Karl Klein
Brandon Karpen
Deputy Attorneys General
Idaho Public Utilities Commission
472W. Washington
Boise, ID 83702-0659
karl. klein(rupuc. idaho. eov
Brandon.karpen(Douc.i daho. sov
Marv Lewallen
28530 SW Canyon Creek Rd. - South
Wilsonville, OR 97070
rn arv(rz)m al ewal len. com
Larry A. Crowley
The Energy Strategies Institute, [nc.
5549 S. Cliffsedge Ave
Boise,ID 83716
crowleyla(d,aol.com
Wendy Wilson
Clean Energy Program Director
Snake River Alliance
223 N 6th Street, Suite 317
Boise, ID 83702
wwilson(glsnakeriveral liance. ors
Brad M. Purdy
Attomey atLaw
2019N 17ft Street
Boise,ID 83702
bm p urdy(rD hotm ai l. c om
Peter J. Richardson
Greg M. Adams
Richardson Adams
515 N.27ft Street
PO Box 7218
Boise, ID 83702
peter(@richardsonadams.com
gres@richardsonsdams.com
Dean J. Miller, Lawyer
36208. Warm Springs
Boise,ID 83716
deanj m i ll er(ri) cab I eone. net
Benjamin J. Otto
Idaho Conservation League
710 N. 6th St.
Boise, ID 83702
b ott o (d i d aho c on servat i on. orq
Dr. Don Reading
6070 Hill Road
Boise,ID 83703
dreadins(dimindsprin g.corn
/s/ Patrick Ehrbar
Patrick D. Ehrbar
Director of Regulatory Affairs
I DAVID J. MEYER2 VICE PRESIDENT AND CHIEF COI.'NSEL FOR3 REGULATORY AND GOVERNMENTAL AFFAIRS4 AVISTA CORPORATION5 I4II E. MISSION AVENI.JE6 P. O.BOX37277 SPOKANE, WASHINGTON 992208 PHONE: (509) 495-4316, FAX: (509) 495-8851
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BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
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IN THE MATTER OF THE FIXED COST )
ADruSTMENT MECHANISM (FCA) )
ANNUAL RATE ADruSTMENT FILING )
oF AVTSTA CORPORATION )
CASE NO. AVU-E-20-Q!
APPLTCATION OF AVISTA
CORPORATION
18 I. INTRODUCTION
19 In accordance with ,O*o * U*ission Order No. 33437, and RP
20 052, Avista Corporation, doing business as Avista Utilities (hereinafter "Avista" or
2l "Company"), at l4ll East Mission Avenue, Spokane, Washington, respectfully makes
22 application to the Idaho Public Utilities Commission ("Commission") for an order
23 approving the level of electric Fixed Cost Adjustment Mechanism (FCA) revenue deferred
24 during calendar year 2019 and authorizing FCA rates for electric service from October l,
25 2020 through September 30, 2021, and to approve the Company's corresponding
26 modifications to Schedule 75, "Fixed Cost Adjustment Mechanism - Electric". The FCA
27 rate for the Residential Group (Schedule 1) is proposed to change from a present surcharge
28 rate of 0.158p to a proposed surcharge rate of 0.028p per kilowatt-hour. The FCA rate for
29 the Non-Residential Group (Schedules ll, 12,21,22,31 and 32) is proposed to change
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 1
I from a present surcharge rate of 0.145p to a proposed surcharge rate of 0.01 I p per kilowatt-
2 hour. The Residential Group rate change represents a $1.6 million, or I.4%o, decrease to
3 Schedule I customers, and the Non-Residential group rate change represents a $ 1 .4 million,
4 or 1.6%o decrease. The combined effect of expiring FCA rates and the proposed 2019 rates
5 are shown on the table below.
Expiring Present
FCA Revenue
Proposed FCA
Revenue
Proposed FCA
Decrease
Residential $ 1.884.176 $ 333.90s $ fl.ss0.271)
Non-Residential $ 1.538.104 $ t 16,684 s 0.421.420\
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ln addition to the Schedule 75 rate changes, the Company is proposing to update
language in the tariffto reflect the approved extension of the mechanism through March
31, 2025 per Order No. 34502 (Case No. AW-E-19-06 and AW-G-19-03). The
Company has requested an October 1,2020 effective date.
The Company requests that this filing be processed under the Commission's
Modified Procedure Rules (RP 201-204). Communications in reference to this Application
should be addressed to:
David J. Meyer, Esq.
Vice President and Chief Counsel for
Regulatory & Governmental Affairs
Avista Corporation
P.O.Box3727
MSC-IO
l4l I E. Mission Ave
Spokane, WA 99220-3727
Phone: (509) 495-4316
D avid. Mey er @av istacorp. com
Patrick Ehrbar
Director of Regulatory Affairs
Avista Utilities
P.O.Box3727
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 2
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MSC-27
141I E. Mission Ave
Spokane, WA 99220-3727
Phone: (509) 495-8620
patrick. ehrbar@avistacorp. com
II. BACKGROUND
The purpose of the electric FCA is to adjust the Company's Commission-
9 authorized revenues from kilowatt-hour ("kWh") sales, such that the Company's revenues
l0 will be recognized based on the number of customers served under the applicable electric
I I service schedules. The FCA allows the Company to: I ) defer the difference between actual
12 FCA-related revenue received from customers through volumetric rates, and the FCA-
13 related revenue approved for recovery in the Company's last general rate case on a per-
14 customer basis; and2) file a tariff to surcharge or rebate, by rate group, the total deferred
15 amount accumulated in the defened revenue accounts for the prior January through
16 December time period.
17 In Case Nos. AW-E-15-05 and AW-G-15-01, the Commission in Order No.
18 33437 approved for Avista a Fixed Cost Adjustnent Mechanism. On page 10 of Order
19 No. 33437, the Commission stated:
The parties have also agreed upon a three-yearr FCA pilot for electric and natural
gas operations. The FCA will compare actual FCA revenues to allowed FCA
revenues determined on a per-customer basis. Any differences will be deferred for
a rebate or surcharge. There are a number of customer safeguards, including that an
FCA surcharge cannot exceed d 3o/o anrntal rate adjustrnent. Any unrecovered
balances will be carried forward to recover in futue years. Further, there is no limit
to the level of the FCA rebate. As part of the Stipulation, Staff and other interested
parties, will review the eflicacy of the FCA after its second full year to ensure it is
functioning as intended. Fixed cost adjustnent mechanisms are intended to
encourage conservation and allow customers more control over their bills. Further,
On June 15, 2018, the Idaho Public Utilities Commission approved an Addendum to the Stipulation
which extended the term of the pilot for an additional year by Order No. 34085.
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 3
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the proposed FCA will remove any financial disincentive of the Company to
encourage energy conservation.
Section 13 of the Stipulation and Settlement, as amended by Addendum to the Stipulation
approved by the Commission in Order No. 34085 on June 15, 2018, provided further
details, reproduced below, regarding the mechanics of the fixed cost adjusfinent
mechanism.
A. FCA Mechanisms Term. The Parties agree to an initial FCA term of ! years,
with a review of how the mechanisms have functioned conducted by Avista, Staff,
and other interested parties following the end of the third full year. Avista may
seek to extend the term of the mechanism prior to its expiration.
B. Rate Groups. There will be two rate groups established for both the electric
FCA and natural gas FCA:
Electric Customer Rate Groups:1. Residential - Schedule I2. Commercial - Schedules I l, 12,2L,22,31,,32
Natural Gas Rate Groups:1. Residential - Schedule 1012. Commercial - Schedules 111 and 112
C. Existing Customers and New Customers. The Parties have agreed that revenue
related to certain items discussed below would not be included in the FCA for new
customers. The result is that the Fixed Cost Adjustrnent Revenue-Per-Customer
for new customers will be less than the Fixed Cost Adjustment Revenue-Per-
Customer for existing customers. For new electric customers added after the test
period, recovery of incremental revenue related to fixed production and
transmission costs would be excluded from the electric FCA. For new natural gas
customers added after the test period, recovery of incremental revenue related to
fixed production and underground storage facility costs would be excluded. These
modifications are included in Appendices B and C to the Stipulation.
D. Quarterly Reporting. Avista will file, within 45 days of the end of each quarter,
a report detailing the FCA activity by month. The reporting will also include
information related to the deferrals by rate group, what the deferrals would have
been if tracked by rate schedule, use and revenue-per-customer for existing and
new customers, and other summary financial information. Avista will provide such
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other information as may be reasonably requested, from time to time, in the future
quarterly reports.
E. Annual Filings. On or before July l, the Company will file a proposed rate
adjustment surcharge or rebate based on the amount of deferred revenue recorded
for the prior January through December time period. The rate adjustment would be
calculated separately for each Rate Group, with the applicable surcharge or rebate
recovered from each group on a uniform cents per kWh or per therm basis. The
proposed tariff (Schedule 75 for electric, Schedule 175 for natural gas) included
with that filing would include a rate adjustment that recovers/rebates the
appropriate deferred revenue amount over a twelve-month period effective on
October I for electric (to match with Power Cost Adjustnent and Residential
Exchange annual rate adjustments time period) and November lst for natural gas
(to match with the annual Purchased Gas Cost Adjustrnent rate adjustment time
period). The deferred revenue amount approved for recovery or rebate would be
fransferred to a balancing account and the revenue surcharged or rebated during the
period would reduce the deferred revenue in the balancing account. After
determining the amount of deferred revenue that can be recovered through a
surcharge (or refunded through a rebate) by Rate Group, the proposed rates under
Schedules 75 and 175 would be determined by dividing the deferred revenue to be
recovered by Rate Group by the estimated kWh sales (Electric FCA) or therm sales
(Natural Gas FCA) for each Rate Group during the twelve-month recovery period.
Any deferred revenue remaining in the balancing account at the end of the
amortization period would be added to the new revenue deferrals to determine the
amount of the proposed surcharge/rebate for the following year.
F. Interest. Interest will be accrued on the unamortized balance in the FCA
balancing accounts at the Customer Deposit Rate.
G. Accounting. Avista will record the deferral in account 186 - Miscellaneous
Deferred Debits. The amount approved for recovery or rebate would then be
transferred into a Regulatory Asset or Regulatory Liability account for
amortization. On the income statement, the Company would record both the
defened revenue and the amortization of the deferred revenue through Account 456
(Other Electric Revenue), or Account 495 (Other Gas Revenue), in separate sub-
accounts. The Company would file quarterly reports with the Commission showing
pertinent information regarding the status of the current deferral. This report would
include a spreadsheet showing the monthly revenue deferral calculation for each
month of the deferral period (January - December), as well as the current and
historical monthly balance in the deferral account.
H. 3o/o Rate Increase Cap. An FCA surcharge, by rate group, cannot exceed a3Yo
annual rate adjustment, and any unrecovered balances will be carried forward to
future years for recovery. There is no limit to the level of the FCA rebate.
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 5
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As detailed above, the Commission approved the following procedural schedule for
administering the annual electric FCA filings for deferrals through December 31,2019:
July I - Company filing for prior January - December deferral period
October I - Commission Order and effective date of electric FCA rate adjustment.
ln accordance with the provisions in Section A, a workshop was held onMarch2T,
2019 to review the mechanism with the Staff and other interested parties, followed by an
application to extend the mechanism (Case No. AVU-E-19-06, AW-G-19-03).
The Commission approved extension of the mechanism January l, 2020 through
March 31,2025 by Order No. 34502. As part of the extensiorq the Commission approved
modification of the deferral period to a July to June basis by using a one-time l8-month
deferral period, January 1,2020 through June 30, 2021. The effective date of electric FCA
rate adjustments is to remain October l, however, the annual rate adjustment filings will
be made by July 31 of each year, beginning with next year's filing. Other modifications to
the mechanism include an annual revenue-per-customer ffue-up to the deferral calculation
and quarterly reports due by 60-days after the end of each quarter.
The Company has included revisions to the Term provision stated on tariff Sheet
75,the Calculation of MonthlLFCA Deferral mechanism description stated on tariffSheet
75B, and the Annual Electric FCA Rate Adjustnent provision on tariff SheetTSC to reflect
these approved modifications to the mechanism going forward in compliance with the
Commission Order.
III. DRIVERS OF ELECTRIC FCA DEFERRALS
The FCA surcharge deferrals in 2019 were the result of lower monthly use-per-
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 6
I customer than the use-per-customer that was embedded in the 2016 test year (i.e., the FCA
2 base)2. Residential average monthly use-per-customer was lower by 5 kWhs, and non-
3 residential average monthly use-per-customer was lower by 106 kWhs in 2019. The
4 Company has identified the primary drivers for the change in use-per-customer.
5 First, weather was colder than normal during February and March, and fluctuated
6 with offsetting impacts throughout the rest of the year, giving rise to a weather
7 normalization adjustment that required the subtaction of 17.3 million kWhs to residential
8 usage (13 kWhs per customer) and 4.4 million kWhs (15 kWhs per customer) to non-
9 residential usage. The estimated FCA revenue surplus associated with weather was
l0 approximately $1.2 million residential and $0.3 million non-residential.
1l Since the 2016 test year used to set 2019 rates, Idaho customers have achieved
12 energy efficiency savings from participation in the Company's Demand Side Management
13 programs. Estimated cumulative savings since the test year (derived from the Idaho 2016,3
14 2017,2018 and 2019 DSM Annual Reports) reduced residential usage n 2019
15 approximately 30 million kWhs and non-residential usage approximately 82 million kWhs.
16 The estimated FCA revenue shortfall associated with energy efficiency programmatic
17 savings is $2.0 million residential and $4.6 million non-residential.
18 The "other" drivers are related to items not easily quantifiable, such as the effects
19 of non-programmatic energy efficiency, changes in business cycles, etc. The following
For purposes of the defenal driver analysis, only the 2016 test year was considered as a basis for
comparison, even though the FCA base was updated for AVU-E- 19-04 rates effective December 1,2019.
For the energy efficiency savings in 2016, the Company assumed that one-half of those savings were
reflected in the test year billing determinants. The reduction in usage attributed to energy efficiency
savings in this filing include the other half of 2016 energy efficiency savings.
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 7
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I table summarizes the impact of these drivers on the FCA Revenues received from
2 customers in 2019.
Driver
Residential
Use/Cust FCA Revenue
Non-Residential
Use/Cust FCA Revenue
Total
Weather
Energy Efficiency
Other
(s)
13
(23)
5
(So.r1
Sr.z
(s2.0)
So.s
(106)
15
(2781
157
(So.r1
So.e
(Sa.e1
54.2
8 TV. RESIDENTIAL GROIIP RATE DETERMINATION
9 The Company recorded 5337,502 in the surcharge direction in deferred revenue for
10 the electric residential customer group in20l9. The proposed rate of 0.028 cents per kWh
l1 is designed to recover $333,905 from the Company's residential electric customers served
12 under rate Schedule l. The following table summarizes the components of the Company's
l3 request for recovery:
t4 2019 Defened Revenue $337.502
Add: 2018 Residual Balance $9.294\
Add: Interest throueh 91301202I s8.208
Add: Revenue Related Exoense Adi (s2.s11)
Total for Recovery $333.90s
Customer Surcharee Revenue $333.905
Carryover Deferred Revenue $o
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18 Exhibit B, page 1 shows the derivation of the proposed surcharge rate to recover
L9 revenue of $333,905 based on projected sales volumes for Schedule I customers during
20 the surchargelanortization period (October 2020 through September 2021). As identified
2l on tariffSheet 75B under Step 7 of "Calculation of Monthly FCA Deferral", interest on the
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 8
I deferred balance accrues at the Customer Deposit Interest Rate.a If the proposed surcharge
2 is approved by the Commission, the 2019 deferral balance, plus interest through
3 September, will be transferred into the regulatory asset balancing account with any
4 outstanding balance from the surcharge approved for recovery in the prior year FCA rate
5 filing (Case No. AVU-E-19-07 Order No. 34451). The balance in the account will be
6 reduced each month by the revenue collected under the tariff.
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8 V. NON.RESIDENTIAL GROI]P RATE DETERMINATION
9 The Company recorded $ I 09,3 5 1 in the surcharge direction in deferred revenue for
10 the electric Non-Residential Group :ln2019. The proposed surcharge rate of 0.011 cents
I I per kWh is designed to recover $ I 16,684 from commercial and industrial customers served
12 under rate Schedules ll, 12,21,22,31, and32. The following table summarizes the
13 components of the Company's request for recovery:
t4 2019 Deferred Revenue s109.351
Add: 2018 Residual Balance $7.242
Add: Interest through 913012021 $2851
Add: Revenue Related Expense Adi (s2.761)
Total for Recovery s116.684
Customer Surcharge Revenue $l r6.684
Carryover Deferred Revenue $0
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l8 Exhibit B, page 3 shows the derivation of the proposed surcharge rate to recover
revenue of $l16,684 based on projected sales volumes for Schedules 11, 12,21,22,31,
and32 during the surchargelamortizatron period (October 2020 through September 202I).
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The Customer Deposit Interest Rate was 2.00%o throughout 2019. The current rate of 2.00%o has been
used as an estimate for purposes of this rate determination.
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 9
1 As identified on tariff Sheet 75B under Step 7 of "Calculation of Monthly FCA Deferral",
2 interest on the deferred balance accrues at the Customer Deposit Interest Rate.s If the
3 proposed surcharge is approved by the Commission, the 2019 deferral balance, plus interest
4 through Septernber, will be transferred into the regulatory asset balancing account with any
5 outstanding balance from the surcharge approved for recovery in Case No. AW-E-19-07 .
6 The balance in the account will be reduced each month by the revenue collected under the
7 taiff.
8 Support showing the monthly calculation of the 2019 deferral balances for both the
9 Residential andNon-Residential Groups is provided as Exhibit C. These calculations were
l0 also provided to the Commission in quarterly reports.
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12 VI. 3% ANNUAL RATE INCREASE TEST
13 FCA rate adjustment surcharges are subject to a3%o annual rate increase limitation.
14 There is no limit to rebate rate adjustnents, therefore the reversal of any rebate rate is not
15 included in the incremental surcharge test. As described in tariff Schedule 75 (see First
16 Revision Sheet 75C), the3Yo annual rate increase limitation will be determined by dividing
17 the incremental annual revenue to be collected (proposed surcharge revenue less present
l8 surcharge revenue) under this Schedule by the total 'onormalized" revenue for the two Rate
19 Groups for the most recent January through December time period. Normalized revenue
20 is determined by multiplying the weather-corrected usage for the period by the present rates
2l in effect. If the incremental amount of the proposed surcharge exceeds 3%o, only a 3o/o
5 Ibid.
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE IO
I incremental rate increase will be proposed, and any remaining deferred balance will be
2 caried over to the following year.
3 Exhibit B, page 6 shows the 3o/o test for the two rate groups. The incremental
4 change from the existing surcharge to the proposed surcharge for the residential group is a
5 decrease of $1.6 million or approximately l.4o/o. For the Non-Residential group, the
6 incremental change from the existing surcharge to the proposed surcharge is a decrease of
7 $1.4 million or approximately l.60/o. As both the Residential deferral and the Non-
8 Residential defenal incremental changes are decreases for 2019, there is no proposed carry
9 over for either rate class.
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I1 YII. EXISTING CUSTOMERS AI\D NEW CUSTOMERS
12 The Sefflement Stipulation approved by the Commission requires that electric
13 customers that have been added since the test year are subject to an FCA Revenue-Per-
14 Customer that excludes incremental revenue related to fixed production and transmission
15 costs. Separate calculations for new versus existing customers are clearly identified in the
16 FCA base that was approved in Order No. 33953 for rates effective January I,2019 arrd
17 Order No. 34499 for rates effective December 1,2019.
18 Due to this segregation, Avista tracks the usage of new customers since January l,
19 2017 as compared with existing customers.6 [n general, the average usage of new
20 customers is lower compared to the average usage of existing customers. Avista has found
"Existing customers" were part of the test year used to set the January 1,2019 rates (2016 calendar year)
for January through November deferrals, and the test year used to set the December l, 2019 rates (2018
calendar year) for December deferrals. "New customers" consist ofall new hookups after the test year.
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE I I
I that new customer meters, on average, have less usage in the first six to 12 months after
2 meter installation, then generally see increases in their usage until their usage is more in
3 line with the average usage of existing customers after 12 months of service. This is due,
4 in part, to the lag that occurs between when a meter is installed and billing cofilmences,
5 and when a customer moves into the premises. Avista will continue to tack the usage of
6 new customers over the Fixed Cost Adjustment term.
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8 VIII. PROPOSED RATES TO BE EFFECTIVE OCTOBER 1.2020
9 The Company is proposing a per kilowatt-hour FCA surcharge rate of 0.0281 for
l0 the Residential Group, and a per kilowatt-hour FCA surcharge rate of 0.01lp for the Non-
1l Residential Group, both to become effective October 1,2020. Exhibit B to this Application
12 provides the Residential andNon-Residential Rate Calculation, and Exhibit C provides the
13 support for the deferrals for the January 1,2019 through December 31,2019 deferral
14 period. Attached as Exhibit A is a copy of the proposed tarifi Schedule 75, ScheduleT5B,
15 and Schedule 75C which contain the proposed FCA rates and tariff revisions discussed
16 earlier in this Application. Exhibit A also includes the proposed changes to Schedule 75,
17 75B and 75C in strike/underline format.
l8 Residential customers using an average of 898 kilowatt-hours per month would see
19 theirmonthlybillsdecreasefrom$85.30to$84.13,adecreaseof$l.l7permonth, orl.4o/o.
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2I Ix. COMMUNICATIONS AI\D SERYICE OF APPLICATION
22 In conformance with RP 125, this Application will be brought to the attention of
23 the Company's customers. First, the Company has served a copy of this Application upon
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 12
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the service list in Case Nos. AW-E-I5-05 and AVU-G-I5-01, the cases that gave rise to
the FCA mechanisms. Second, a copy of Company's news release and customer notice is
provided as Attachment D. The news release will be issued on June 30,2020, and the
customer notice will be inserted in customer bills starting in the July timeframe and will
run for a full billing cycle.
7 X. REOUEST FOR RELIEF
8 The Company requests that the Commission issue an order approving FCA
9 deferrals for the period January 1,2019 through December 31,2019 and approve a per
10 kilowatt-hour FCA surcharge rate of 0.0281 for the Residential Group, and a per kilowatt-
ll hour FCA surcharge rate of 0.0lll for the Non-Residential Group, both to become
12 effective October 1,2020. The Company also requests that the Commission approve the
13 proposed tariff modifications to tariff Sheet 75, 75B, and 75C. The Residential Group
14 surcharge represents a $1.6 million, or 1.4%o, decrease to Schedule I customers, and the
15 Non-Residential group surcharge results in a $1.4 million, or 1.60/o, decrease. The
16 Company requests that the matter be processed under the Commission's Modified
17 Procedure rules through use of written comments.
18 Dated at Spokane, Washington this 30th day of June 2020.
19 AVISTA CORPORATION
BY /s/ David J. Meyer
David J. Meyer
Vice President and Chief Counsel for Regulatory &
Governmental Affairs
Avista Corporation
20
2t
22
23
24
25
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 13
BEFORE TIIE
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE NO. AW-E-20-01
EXIIIBIT A
Tariff Sheets - Proposed, Strikethrough and Underline
Electric Service
June 30,2020
LP.U.C. No.28
Fourth Revision Sheet 75
Canceling
Third Revision Sheet 75
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 75
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ('FCA') rate mechanism that separates the recovery of the
Company's Commission authorized revenues from kilowatt-hour sales to
customers served under the applicable electric service schedules
TERM:
The FCA mechanism will remain in effect through March 31,2025
APPLICABLE:
To Customers in the State of ldaho where the Company has electric service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 1, 11, 12,21, 22, 31, and 32. This Schedule does not apply to
Extra Large General Service Schedule 25, Extra Large General Service to
Clearwater Paper Schedule 25P, or to Street and Area Light Schedules 41 through
49.
Applicable Customers will be segregated into two (2) distinct Rate Groups:
Group 1-Schedule 1
Group 2 - Schedules 11,12,21,22,31,32
Note - the recovery of incremental revenue related to fixed production and
fransmission cosfs will be excluded for new naturalgas cusfomers added after the
FCA Base test year.
MONTHLY RATE:
Group 1 - $0.00028 per kWh
Group 2 - $0.00011 per kWh
Effective October 1, 2020lssued June 30,2020
By
Corporation
Patrick Ehrbar, Director of Regulatory Affairs
l.P.U.C. No.28
Second Revision Sheet 75B
Canceling
First Revision Sheet 75B
lssued by Avista Corporation
By
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 758
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC (continued)
Steo 7 - Determine the Monthly FCA Revenue per Customer - to determine the Monthly
FCA Revenue per customer, the annual FCA Revenue per customer is shaped based on
the monthly kWh usage from the rate year. The FCA mechanism uses the resulting
monthly percentage of usage by month and multiplied that by the annual FCA Revenue
per Customer to determine the 12 monthly values.
Calculation of Monthlv FCA Deferral:
Steo 't - Determine the actual number of customers each month.
Steo 2 - Multiply the actual number of customers by the applicable monthly Allowed FCA
Revenue per Customer. The result of this calculation is the total Allowed FCA Revenue
for the applicable month.
Steo 3 - Determine the actual revenue collected in the applicable month.
Steo 4 - Calculate the amount of fixed charge revenue included in total actual monthly
revenue.
Steo 5 - For existing customers, multiply actual kWh sales by the approved Load Change
Adjustment Rate. The result of this calculation is the total revenue collected related to
variable power supply. For new customers, multiply actual kWh sales by both the approved
Load Change Adjustment Rate and the approved Fixed Production and Transmission
Revenue rate. The result of this calculation is the total revenue collected related to fixed
and variable production and transmission costs.
Steo 6 - For existing customers, subtract the basic charge revenue and the variable power
supply revenue from the total actual monthly revenue. The result is the Actual FCA
Revenue. For new customers, subtract the basic charge revenue and the fixed and variable
production and transmission revenue from the actual monthly revenue. The result is the
Actual FCA Revenue.
Steo 7 - The difference between the Actual FCA Revenue (Step 6) and the Allowed FCA
Revenue (Step 2) is calculated, and the resulting balance is deferred by the Company.
lnterest on the deferred balance will accrue at the Customer Deposit Rate.
Steo 8 - At the end of every 12 month deferral period, the annual FCA revenue per
customer, by Rate Group, will be multiplied by the average annual number of actual
customers). The result of that calculation will be compared to the actual deferred revenue
for the same 12 month period. The difference between the actual deferred revenue, and
the calculated value, will be added to, or subtracted from, the total deferred balance, by
Rate Group.
lssued June 30,2020 Effective October'1,2020
Patrick Ehrbar, Director of Regulatory Affairs
Second Revision Sheet 75C
Canceling
Firstt.P No.28
lssued by Avista Corporation
By
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 75C
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC (continued)
ANNUAL ELECTRIC FCA RATE ADJUSTMENT:
On or before July 31 each year, the Company willfile a request with the Commission
to surcharge or rebate, by Rate Group, the amount accumulated in the defened revenue
accounts for the prior July through June time period (the transition defenal period will be from
January 2020 through June 2021).
The proposed tariff revisions included with that filing would include a rate adjustment
that recovers/rebates the appropriate defened revenue amount over a twelve-month period
effective on October 1st. The defened revenue amount approved for rccovery or rebate would
be transfened to a balancing account and the revenue surcharged or rebated during the period
would reduce the defened revenue in the balancing account. Any defened revenue remaining
in the balancing account at the end of the calendar year would be added to the new revenue
defenals to determine the amount of the prcposed surcharge/rebate for the following year.
After determining the amount of defened revenue that can be recovered through a
surcharge (or refunded through a rebate) by Rate Group, the proposed rates under this
Schedule will be determined by dividing the defened revenue to be recovered by Rate Group
by the estimatdd kWh sales for each Rate Group during the twelve month recovery period.
The defened revenue amount to be recovered will be transfened to a FCA Balancing Account
and the actual revenue received under this Schedule will be applied to the Account to reduce
(amortize) the balance. lnterest will be accrued on the unamortized balance in the FCA
Balancing Account at the Customer Deposit Rate.
3% ANNUAL RATE INCREASE LIMITATION:
The amount of the incremental proposed rate adjustment under this Schedule cannot
reflect more than a 3o/o rate increase. This will be determined by dividing the incremental
annual revenue to be collected (proposed surcharge revenue less present surcharge
revenue) under this Schedule by the total "normalized" revenue for the two Rate Groups for
the most recent July through June time period (the transition defenal period will be from
January 2020 through June 2021). Normalized revenue is determined by multiplying the
weather-conected usage for the period by the present rates in effect. lf the incremental
amount of the proposed surcharge exceeds 3%, only a 3% incremental rate increase will be
proposed and any remaining deferred revenue will be canied overto the following year.
There is no limit to the level of the FCA rebate, and the reversal of any rebate rate would not
be included in the 3% incremental surcharge test.
lssued June 30,2020 Effective October 1, 2020
Patrick Ehrbar, Director of Regulatory Affairs
l.P.U.C. No.28
ssued by Avista Corporation
Third Revision Sheet 75
Canceling
Seeend Revision Sheet 75
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 75
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ("FCA') rate mechanism that separates the recovery of the
Company's Commission authorized revenues from kilowatt-hour sales to
customers served under the applicable electric service schedules.
TERM:
The term of the FCA mechanism isW
APPLICABLE:
To Customers in the State of ldaho where the Company has electric service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 1, 11, 12, 21, 22, 31, and 32. This Schedule does not apply to
Extra Large General Service Schedule 25, Extra Large General Service to
Clearwater Paper Schedule 25P, or to Street and Area Light Schedules 41 through
49.
Applicable Customers will be segregated into two (2) distinct Rate Groups:
Group 1-Schedule 1
Group 2 - Schedules 1 1, 12, 21, 22, 31, 32
Note - the recovery of incremental revenue related to fixed production and
fransmission cosfs will be excluded for new naturalgas cusfomers added after the
FCA Base test year.
MONTHLY RATE:
Group 1 - $e0e+58 per kWh
Group 2 - $0€0{4'5 per kWh
lssued June+&ee$Effective eteteb€r+4otg
By Patrick Ehrbar, Director of Regulatory Affairs
LP.U.C. No.28
lssued by Avista Corporation
By
First Revision Sheet 75B
Canceling
griginal Sheet 75B
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 758
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC (continued)
Step 7 - Determine the Monthlv FCA Revenue per Customer - to determine the
Monthly FCA Revenue per customer, the annual FCA Revenue per customer is
shaped based on the monthly kWh usage from the rate year. The FCA mechanism
uses the resulting monthly percentage of usage by month and multiplied that by
the annual FCA Revenue per Customer to determine the 12 monthly values.
Calculation of Monthlv FCA Defena!:
Step 1 - Determine the actual number of customers each month.
Steo 2 - Multiply the actua! number of customers by the applicable monthly
Allowed FCA Revenue per Customer. The result of this calculation is the total
Allowed FCA Revenue for the applicable month.
Step 3 - Determine the actual revenue collected in the applicable month.
Steo 4 - Calculate the amount of fixed charge revenue included in total actual
monthly revenue.
Step 5 - For existing customers, multiply actual kWh sales by the approved Load
Change Adjustment Rate. The result of this calculation is the total revenue
collected related to variable power supply. For new customers, multiply actual
kWh sales by both the approved Load Change Adjustment Rate and the approved
Fixed Production and Transmission Revenue rate. The result of this calculation is
the total revenue collected related to fixed and variable production and
transmission costs.
Step 6 - For existing customers, subtract the basic charge revenue and the
variable power supply revenue from the total actual monthly revenue. The result is
the Actual FCA Revenue. For new customers, subtract the basic charge revenue
and the fixed and variable production and transmission revenue from the actual
monthly revenue. The result is the Actual FCA Revenue.
Step 7 - The difference between the Actual FCA Revenue (Step 6) and the Allowed
FCA Revenue (Step 2) is calculated, and the resulting balance is defened by the
Company. lnterest on the deferred balance will accrue at the Customer Deposit
Rate.
lssued Jsne€$2e{+Effective eeteber4+++7
Kelly Nerweed' Vi€€ Preeident' State & Federal Regulatien
l.P.U.C. No.28
Firet Revision Sheet 75C
Canceling
Sheet 75C
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 75C
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC (continued)
ANNUAL ELECTRIC FCA RATE ADJUSTMENT:
On or before July let each year, the Company will file a request with the
Commission to surcharge or rebate, by Rate Group, the amount accumulated in the
deferred revenue accounts for the prior Jans€ry through Deeember time period.
The proposed tariff revisions included with that filing would include a rate
adjustment that recovers/rebates the appropriate deferred revenue amount over a twelve-
month period effective on October 1st. The deferred revenue amount approved for
recovery or rebate would be transferred to a balancing account and the revenue
surcharged or rebated during the period would reduce the defened revenue in the
balancing account. Any deferred revenue remaining in the balancing account at the end
of the calendaryearwould be added to the new revenue deferrals to determine the amount
of the proposed surcharge/rebate for the following year.
After determining the amount of defened revenue that can be recovered through a
surcharge (or refunded through a rebate) by Rate Group, the proposed rates under this
Schedule will be determined by dividing the deferred revenue to be recovered by Rate
Group by the estimated kWh sales for each Rate Group during the twelve month recovery
period. The deferred revenue amount to be recovered will be transferred to a FCA
Balancing Account and the actual revenue received under this Schedule will be applied to
the Account to reduce (amortize) the balance. lnterest will be accrued on the unamortized
balance in the FCA Balancing Account at the Customer Deposit Rate.
3% ANNUAL RATE INCREASE LIMITATION:
The amount of the incremental proposed rate adjustment under this Schedule
cannot reflect more than a 3Yo rate increase. This will be determined by dividing the
incremental annual revenue to be collected (proposed surcharge revenue less present
surcharge revenue) under this Schedule by the total "normalized" revenue for the two
Rate Groups for the most recent Jan+tatf through Deeember time period. Normalized
revenue is determined by multiplying the weather-corrected usage for the period by the
present rates in effect. lf the incremental amount of the proposed surcharge exceeds
3%, only a 3% incremental rate increase will be proposed and any remaining deferred
revenue will be carried over to the following year. There is no limit to the level of the
FCA rebate, and the reversal of any rebate rate would not be included in the 3%
incremental surcharge test.
lssued *me€ereeg Effective eercber-a-#l4
By
on
Kelly Nerweed' Viee Presidentr State & Federal Regulatien
l.P.U.C. No.28
Fourth Revision Sheet 75
Canceling
Third Revision Sheet 75
lssued by Avista Corporation
By
AV]STA CORPORATION
dba Avista Utilities
SCHEDULE 75
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ('FCA") rate mechanism that separates the recovery of the
Company's Commission authorized revenues from kibwaft-hour sales to
customers served under the applicable electric service schedules.
TERM:
The FCA mechanism wil! remain in effect throuoh March 31. 2025.
APPLICABLE:
To Customers in the State of ldaho where the Company has electric service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 1, 11, 12, 21, 22, 31, and 32. This Schedule does not apply to
Extra Large General Service Schedule 25, Extra Large General Service to
Clearwater Paper Schedule 25P, orto Street and Area Light Schedules 41 through
49.
Applicable Customers will be segregated into two (2) distinct Rate Groups:
Group 1-Schedule 1
Group 2 - Schedules 1 1, 12, 21, 22, 31, 32
Nofe - the recovery of incremental revenue related to fixed production and
fransmtssion cosfs will be excluded for new naturalgas cusfomers added after the
FCA Base test year.
MONTHLY RATE:
Group 1 - $0.00028 per kWh
Group 2 - $0.0001!. per kWh
lssued June 30,2020 Effective October 1, 2020
Patrick Ehrbar, Director of Regulatory Affairs
l.P.U.C. No.28
Second Revision Sheet 758
Canceling
First Revision Sheet 758
lssued by Avista Corporation
By
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 758
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC (continued)
Steo 7 - Determine the Monthly FCA Revenue per Customer - to determine the Monthly
FCA Revenue per customer, the annual FCA Revenue per customer is shaped based on
the monthly kWh usage from the rate year. The FCA mechanism uses the resulting
monthly percentage of usage by month and multiplied that by the annual FCA Revenue
per Customer to determine the 12 monthly values.
Calculation of Monthlv FCA Deferral:
Steo 1 - Determine the actual number of customers each month.
Steo 2 - Multiply the actual number of customers by the applicable monthly Allowed FCA
Revenue per Customer. The result of this calculation is the total Allowed FCA Revenue
for the applicable month.
Steo 3 - Determine the actual revenue collected in the applicable month
Steo 4 - Calculate the amount of fixed charge revenue included in total actual monthly
revenue.
Steo 5 - For existing customers, multiply actual kWh sales by the approved Load Change
Adjustment Rate. The result of this calculation is the total revenue collected related to
variable powersupply. For new customers, multiply actual kWh sales by both the approved
Load Change Adjustment Rate and the approved Fixed Production and Transmission
Revenue rate. The result of this calculation is the total revenue collected related to fixed
and variable production and transmission costs.
Steo 6 - For existing customers, subtract the basic charge revenue and the variable power
supply revenue from the total actual monthly revenue. The result is the Actual FCA
Revenue. For new customers, subtract the basic charge revenue and the fixed and variable
production and transmission revenue from the actual monthly revenue. The result is the
Actual FCA Revenue.
Steo 7 - The difference between the Actual FCA Revenue (Step 6) and the Allowed FCA
Revenue (Step 2) is calculated, and the resulting balance is deferred by the Company.
lnterest on the defened balance will accrue at the Customer Deposit Rate.
Step 8 - At the end of everv 12 month deferral oeriod. the annual FCA revenue oer
customer. bv Rate Grouo. will be multiolied bv the averaoe annual number of actual
customers). The result of that calculation will be comoared to the actual deferred revenue
for the same 12 month oeriod. The difference between the actual deferred revenue. and
the calculated value. will be added to. or subtracted from. the total deferred balance. by
Rate Grouo.
lssued June 30.2020 Effective October 1. 2020
Patrick Ehrbar. Director of Requlatorv Affairs
Second Revision Sheet 75C
Canceling
lssued by Avista
By
Sheet
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 75C
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC (continued)
ANNUAL ELECTRIC FCA RATE ADJUSTMENT:
On or before July 31 each year, the Company will file a request with the Commission
to surcharge or rebate, by Rate Group, the amount accumulated in the defened revenue
accounts for the prior Julv through June time period (the transition defenal oeriod will be from
January 2020 through June 2021).
The proposed tariff revisions included with that filing would include a rate adjustment
that recovers/rebates the appropriate defened revenue amount over a twelve-month period
effective on October 1st. The defened revenue amount approved for recovery or rebate would
be transfened to a balancing account and the revenue surcharged or rebated during the period
would reduce the defened revenue in the balancing account. Any defened revenue remaining
in the balancing account at the end of the calendar year would be added to the new revenue
defenals to determine the amount of the proposed surcharge/rebate for the following year.
After determining the amount of defened revenue that can be recovered through a
surcharge (or refunded through a rebate) by Rate Group, the proposed rates under this
Schedule will be determined by dividing the defened revenue to be recovered by Rate Group
by the estimated kWh sales for each Rate Group during the twelve month recovery period.
The defened revenue amount to be recovered will be transfened to a FCA Balancing Account
and the actual revenue received under this Schedule will be applied to the Account to reduce
(amortize) the balance. lnterest will be aecrued on the unamortized balance in the FCA
Balancing Account at the Customer Deposit Rate.
3% ANNUAL RATE INCREASE LIMITATION:
The amount of the incremental proposed rate adjustment under this Schedule cannot
reflect more than a 3%o rate increase. This will be determined by dividing the incremental
annual revenue to be collected (proposed surcharge revenue less present surcharge
revenue) under this Schedule by the total "normalized" revenue for the two Rate Groups for
the most recent Julv through June time period (the transition defenal oeriod will be from
January 2020 throuoh June 2021). Normalized revenue is determined by multiplying the
weather-conected usage for the period by the present rates in effect. lf the incremental
amount of the proposed surcharge exceeds 3%, only a 3% incremental rate increase will be
proposed and any remaining defened revenue will be canied overto the following year.
There is no limit to the level of the FCA rebate, and the reversal of any rebate rate would not
be included in the 3% incrementalsurchatge test.
Effective October 1. 2020lssued June 30.2020
Patrick Ehrbar. Director of Reoulatory Affairs
BEFORE TIIE
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA I-TTILITIES
CASE NO. AW.E-2o-EU
EXI{IBIT B
FCA Rate Calculation
October 1,2020 - September 30, 2021
Electric Service
June 30, 2020
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective October L, 2020 - September 30, 202L
Line
No.
1
2
3
4
5
6
7
8
9
10
11
72
13
t4
Date
5ep-20
Oct-20
Nov-20
Dec-20
Jan-21
Feb-21
Mar-21
Apr-21
May-21
Jun-21
Jul-21
Aug-2L
Sep-21
ldaho Resldentia! Electric
Unamortized
Balance (1)
0.00028
s333,304
s309,653
s278,0q)
s238,490
s200,410
s169,289
s138,873
S114319
592,512
s77,420
546,s24
s23,O77
s3,082
lnterest (2)
2.O0Yo
Forecast Usage
86,537,290
LL4,997,827
L42,90L,3L7
L37,55L,753
L12,M9,354
L09,743,234
88,602,377
78,639,599
75,95L,677
89,427,588
84095,356
7L,6t8,LL3
53,082 L,L92,s16,494
Ssss
s48e
s430
Stss
Ssoa
Szst
S2rr
Sttz
S136
Sss
Ssa
Szz
15 Annual Total
16 lncremental Rate to Recover Estimated lnterest
17 Estimated Rate to Recover Deferral Balance
18 Rate before Gross-up for Revenue-related items
19 Times: Gross-up for Revenue-related items (3)
20 Preliminary Proposed FCA Rate
2L 3YoTesl RateAdjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
s0.00000
s0.00028
so.0oo28
1.005481
s0.00028
s0.00000
50.00028
s0.00028
So
Surcharge Rate
Amortization Rate
Notes
(U
Deferral balance at the end of the month, Rate of 50.00028 to recover the September 2019 balance
of 5333,304 over 12 months. See page 2 and 5 of Exhibit B for September 2019 balance calculation.
(2) lnterest computed on average balance between beginning and end of month at the present IPUC
Consumer Deposit rate. The IPUC Consumer Deposit rate is updated annually.
http://www.puc.idaho.gov/electric/34482.0df
(3) nvu-e-rg-04 conversion factor, see page 7 of Exhibit B.
(a) See page 6 of Exhibit B for 3% test adjustment calculations.
(5) See page 2 of Exhibit B for estimated carryover balance calculations.
EXHIBIT B Page 1 of 8
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective October t,2O2O - September 30,2027
Line
No.
L
2
3
4
5
6
7
8
9
10
11
L2
13
74
15
16
L7
18
19
20
2L
22
23
24
ldaho Residential Electric
Calculate Estimated Monthly Balances through September 2021
Consumer Deposit
Ending Balance lnterest Rate
2.00%
Ss53
Sses
Ssoa
Ssss
Ssss
Ssez
Ss58
Sssg
SsTo
Sssr
S+so
Sasr
Sess
Saog
s2s8
Szrz
itt+
s138
Sroo
Seo
5zq
Total 58,208
Amortization
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
prior year residual
Oct-20
Nov-20
Dec-20
Jan-2L
Feb-21
Mar-21
Apr-21
May-21
Jun-21
Jul-2t
Aug-21
Sep-21
s337,502
s338,065
S338,528
s339,193
s339,758
s340,324
s340,891
s341,459
5342,029
5342,599
(9,2941
s3O9,757
5278,222
s238,859
s200,920
S1G9,915
S139,612
S115,151
s93,425
s72,4t3
547,6L0
524,25L
S4rrr
524oe8
s32,024
s39,794
s38,305
s31,314
s30,561
s24,673
s21,899
s21,151
s24,903
s23,4L9
S19,944
s332,085
s
Summary
25 20L9 Deferred Revenue
26 Add Prior Year Residual Balance
27 Add lnterest throu eh O9/301202L
28 Add Revenue Related ExpenseAdj.
29 Total Requested Recovery
30 CustomerSurcharge Revenue
31 Carryover Deferred Revenue
s337,502
(S9,zsa1
58,208
(Sz,srr;
s333,905
s333,905
So
EXHIBIT B Page 2 of 8
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective October 1,2O2O - September 30,202L
Line
No.
1
2
3
4
5
6
7
8
9
10
11
L2
13
1.4
Date
ldaho Non-Residential Electric
Unamortized
Balance (1) lnterest (2)
0.00011 2.00Yo
s118,245s109,017 srAgs99,211 srZSs88,32s s156s77,676 s138s68,420 stZZ558,714 Sross49,893 sgOs40,940 sZSs31,639 sSO520,74L S44s10,214 sZSs1,1e0 sg
s0.00000
So.ooou
So.ooou
1.OO5rl81
So.ooo11
s0.00000
s0.00011
s0.00011
So
Forecast Usage
84,477,423
89,528,224
99,057,792
96,762,993
84,127,78
88,022,837
79,943,3L1
80,993,076
83,983,916
98,155,010
94,566,923
81,042,055
Surcharge Rate
Amortization Rate
Sep-20
Oct-20
Nov-20
Dec-20
lan-2L
Feb-21
Mar-2L
Apr-2L
May-21
Jun-21
Jul-21
Aug-21
Sep-21
15 Annual Total s1,190 L,06O,761,307
16 lncremental Rate to Recover Estimated lnterest
L7 Estimated Rateto Recover Deferral Balance
18 Rate before Gross-upfor Revenue-related items
19 Times: Gross-up for Revenue-related items (3)
20 Preliminary Proposed FCA Rate
2L 3%Test RateAdjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
Notes
(1)
l2l
Deferral balance at the end of the month, Rate of 50.00011 to recover the September 2019 balance
of 5118,245 over 12 months. See page 4 and 5 of Exhibit B for September 2019 balance calculation.
lnterest computed on average balance between beginning and end of month at the present IPUC
Consumer Deposit rate. The IPUC Consumer Deposit rate is updated annually.
http://www.puc.idaho.eov/electric/34482.pdf
AVU-E-19-04 conversion factor, see page 7 of Exhibit B.
See page 5 of Exhibit B for 3% test adjustment calculations.
See page 4 of Exhibit B for estimated carryover balance calculations.
(3)
(4)
(s)
EXHIBIT B Page 3 of I
Avista utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective October 7,2020 - September 30,2O2!
ldaho Non-Residential Electric
Calculate Estimated Monthly Balances through September 2021
Consumer Deposit
Ending Balance lnterest Rate Amortization
2.00%
Line
No.
1
2
3
4
5
6
7
8
9
10
11
72
13
14
15
16
t7
18
19
20
2L
22
23
24 Total
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
prior year residua!
Oct-20
Nov-20
Dec-20
Jan-2L
Feb-21
Mar-27
Apr-21
May-21
Jun-21
Jul-21
Aug-21
Sep-21
$109,351
S109,533
S109,71G
s109,899
s110,082
Srro,zes
Srro,aqg
s110,533
S110,818
Su1,oo2
7,242
S109,180
s99,559
Sag,azg
S78,433
s69,352
s59,830
55t,t77
542,394
s33,269
s22,577
s12,250
53,397
s
Srsz
S183
Srgg
s183
s183
Sreq
Srga
Srsq
Sras
5777
Sfiq
s1s7
Srag
Srzs
s108
Ssz
Sze
SSE
s45
Szg
Sre
59,z4z
s9,794
510,837
s10,585
s9,204
59,630
58,746
s8,851
s9,188
s10,738
s10,357
s8,856
s2,851 s116,048
Summary
25 2019 Deferred Revenue
26 Add PriorYearResidual Balance
27 Add lnterestthrough 09/30/2027
28 Add Revenue Related Expense Adj
29 Total Requested Recovery
30 Customer Surcharge Revenue
31 Carryover Deferred Revenue
S109,351
57,242
s2,851
ls2,76tl
s115,684
su6,684
So
EXHIBIT B Page 4 of 8
Avista Utilities
Fixed Cost Adjustment (FCA) Prior Surcharge or Rebate Amortization
Effective October l,2O1r9 - September 30,2O2O
Residentlal Electric Rebate
Regulatory Asset
Date Beginning Balance lnterest Amortization
Regulatory
Liability Ending
Balance
lnterest
Rate
June - Sept
Forecast
Usage
76,951,867
89,890,274
84,866,547
72,4O3,192
June - Sept
Forecast
Usage
86,495,023
99,523,720
96,22O,693
8L,827,004
Line No.
Line No.
Oct-19 S
Nov-19 S
Dec-19 S
Jan-20 S
Feb-20 S
Mar-20 S
Apr-20 S
May-20 S
Jun-20 S
Jul-20 S
Aue-20 S
Sep-20 S
L,839,392.23
!,704,677.22
1,523,386.92
1,325,767.01
1,120,503.84
945,323,61
775,657.44
622,31O.01
497,956.24
377,87L.O6
237,255.5L
104,299.43
s2,950.93
Sz,sgz.gt
52,372.32
S2,036.86
51,720.09
St,cgz.ge
S1,164.00
5932.78
5729.2s
Ssrz.rg
S284.39
Szg.ro
52,4t6.42
52,207.77
St,99t.3g
51,771.30
St,5s+.oz
5L3q2.tt
S1,149.11
597t.28
s779.09
Sssz.ro
Srzg.zo
s110.08
1,704,671.22
1,523,386.92
1,325,767.0L
1,120,503.84
945,323.67
775,657.44
622,31O.01
497,956.24
377,871.06
237,255.51
104,299.43
(9,294.481
1
2
3
4
5
6
7
8
9
10
11
L2
Oct-19 S
Nov-19 S
Dec-19 S
Jan-20 S
Feb-20 S
Mar-20 5
Apr-20 S
May-20 S
Jun-20 S
Jul-20 S
Aug-20 S
Sep-20 S
(125,686.87)
1t29,525.491
(134,553.35)
(133,528.16)
(130,695.22)
(726,684.641
(107,669.20)
(108,026.30)
(124,552.83)
(143,314.15)
(138,557.80)
(117,830.89)
2.OOo/o
2.OO%
2.OOYo
2.00%
2.OO%
2.OO%
2.00%
2.OO%
2.OOYo
2.OO/o
2.OOYo
2.OO%
2.OO%
2.OO%
2.00%
2.OOYo
2.OO%
2.OOYo
2.OO%
2.OO%
2.OOlo
2.OOYo
2.OO/o
2.OO%
s (137,671.94) s
s (183,972.11) s
s (199,992.23) s
s (207,300.03) s
s (175,900.32) s
s (171,099.13) s
s (154,511.43) s
s (12s,286.55) s
s (120,814.43) s
s (141,127.73) s
s (133,240.47) s
s (113,673.01) s
Regulatory Asset
Date Beginning Balance
Non-Residential Electric Surcharge
lnterest
RegulatoryAsset lnterest
Amortization Ending Balance Rate
13
t4
15
15
17
18
19
20
2L
22
23
24
L,572,694.0O
7,389,423.55
1,262,105.93
1,729,543.86
997,787.00
858,645.85
743,303.38
636,783.29
529,728.27
405,954.53
263,!97.53
724,962.93
s
s
s
s
s
s
s
$
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
$
1,389,423.55
1,262,L05.83
1,129,543.86
997,787.00
868,545.95
743,303.38
636,783.29
529,728.27
405,954.53
263,197.53
124,962.93
7,242.12
EXHIBIT B Page 5 of 8
Line No.
Revenue From 2019 Normalized Loads and
1 Customers at Present Billing Rates (Note 1)
2 October 2079 - September 2020 Usage
3 Proposed FCA Recovery Rates
4 Present FCA Recovery Rates
5 lncremental FCA Recovery Rates
6 lncremental FCA Recovery
7 lncremental Surcharge %
8 3o/o Test Adjustment (Note 2)
9 3% Test Rate Adjustment
10 Adjusted Proposed FCA Recovery Rates
11 Adjusted lncremental FCA Recovery
t2 Adjusted lncremental Surcharge %
Avista Utilities
Fixed Cost Adjustment (FCA) 3% Test
2019 ldaho Electric Deferrals
Residential
s113,015,073
L,t92,5L6,494
s0.00028
So.oolss
-s0.00130
(s1,550,271)
-1.37%
SO
s0.00000
So.ooozs
(s1,550,271)
-1.37%
Non-Residential Total
$90,771,060 s203,786,133
7,060,76L,3O7
So.ooou
s0.0014s
-So.oors+
15L,427,4201 152,97L,692l
-1.57%
SO
s0.00000
s0.00011
(5L,42L,420',t (S2,SlyeSZ',1
-1.57%
Notes
(1) Total 2019 weather normalized billing determinants priced at the billing rates effective since
o4loL/2020.
(2) Any carryover balances will differ from the 3% adjustment amounts due to the revenue related
expense gross up combined with additional interest on the outstanding balance during the
amortization period.
EXHlBIT B Page 6 of 8
Line
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Electric System
TWELVE MONTHS ENDED DECEMBER 31, 2018
DescriptionNo.tr'actor
1.000000 1.000000
0.002922 0.002922
0.002529 0.002529
0.M6864
0.0s231s 0.005451
0.748671 0.994s49
1.005481
2
I Revenues
Expense:
Uncollectibles
Commission Fees
Idaho Income Tax
Total Expense
6 Net Operating Income Before FIT
7 Federal Income Tax @2lo/o
8 REVENUECOIYVERSIONFACTOR
3
4
5
0947685 0.994549
0.199014
9
AVU-E-19-04 Settlement Conversion Factor
Gross Up Factor
EXHIBIT B Page 7 of 8
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CASE NO. AW-E-2O-qk
EXHIBIT C
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Electric Service
June 30, 2020
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IDAHO PUBLIC UTILITIES COMMISSION
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FCA 2019 Deferred Revenue Calculation
Electric Service
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