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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 ?fi?[ JUtl 30 PH 2:0] .;: r I r,i l', ttl'i;. i8t,** frvrt* 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 10 l1 9 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION t2 l3 t4 l5 l6 t7 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\ 6 7 8 9 10 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 1l t2 l3 t4 15 l6 l7 l8 t9 20 2t 22 23 24 25 26 27 28 29 30 AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 2 I 2 3 4 5 6 7 8 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. 20 2t 22 23 24 25 26 27 28 29 AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 3 I 2 3 4 5 6 7 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 8 9 10ll t2 l3 t4 15 t6 t7 18 l9 20 2t 22 23 24 25 26 27 28 29 30 3l 32 33 34 35 36 37 38 39 AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 4 I 2 3 4 5 6 7 8 9 10 11 t2 13 t4 15 16 t7 l8 t9 20 2t 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 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 2 3 4 5 6 7 8 9 10 1t 12 l3 l4 15 t6 l7 18 t9 20 2t 22 23 24 25 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. 2 AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 7 3 4 5 6 7 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 l5 l6 t7 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. 7 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 15 l7 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). 19 T6 20 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. 4 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. ll 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. l0 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. 7 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. 20 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 I 2 3 4 5 6 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 $90,771,060 s203,786,133 7,060,76L,3O7 So.ooou s0.0014s -So.oors+ 15L,427,4201 152,97L,692l -1.57% SO s0.00000 s0.00011 (5L,42L,420',t (S2,SlyeSZ',1 -1.57% Notes (1) Total 2019 weather normalized billing determinants priced at the billing rates effective since o4loL/2020. (2) Any carryover balances will differ from the 3% adjustment amounts due to the revenue related expense gross up combined with additional interest on the outstanding balance during the amortization period. EXHlBIT B Page 6 of 8 Line AVISTA UTILITIES Revenue Conversion Factor Idaho - Electric System TWELVE MONTHS ENDED DECEMBER 31, 2018 DescriptionNo.tr'actor 1.000000 1.000000 0.002922 0.002922 0.002529 0.002529 0.M6864 0.0s231s 0.005451 0.748671 0.994s49 1.005481 2 I Revenues Expense: Uncollectibles Commission Fees Idaho Income Tax Total Expense 6 Net Operating Income Before FIT 7 Federal Income Tax @2lo/o 8 REVENUECOIYVERSIONFACTOR 3 4 5 0947685 0.994549 0.199014 9 AVU-E-19-04 Settlement Conversion Factor Gross Up Factor EXHIBIT B Page 7 of 8 oo o 00oa0l!EL @ F @ !xUJ 66dNtde6H 8$fr s'ro60r ={raoo xAsEEgg egE R.^E I EEff$E-F;.=uoovqvOE.H88JE:,F-$s E g Et E E9COCO-aOdaroA!'c)EL '6^L'aao*o or\ ti jov) 6OCDd-co6sfauiddit {/} rr1 N@ {,a rr}(no Q, >RFu'! r-l ootrortO rl Filn r\l,)Fdidrn 61 tt v; rt@(o rO F{H <,,} oNt Ft rc Ft {^ 60a,l Ft a!6Nfn$u)(Y) d 1r\ 1rt Hl\oo6(n ,\ FlN(l)NI\(nOl,) roNO NFt !GoF ll5vl CLfo |o Eco!,'6o&. c.oz ;eNd.j 6oor,.}out v> orro F{NorN {^ ioF sleaaxFNOI(lIOd'!aqaqelr-{r{HO ft1 d6HNNO(Vl\toOFll\rO(nrr! ot ln (o rtc{f\(oNlllolrtrornF(Y) ro @ u) o)d(Y)<tsiFl(r> 1r> v) {^ <r} o<l$t(n d) (n rnF{ Fl Fl Floooo =qqqqoooo <,r| 1rl 91 <tl oc,qo o ln@Ntoao(no) rO \i ro.'i .i Fi d :tm vI rr> rr> {r} Fld@dN(NFHNrnoodoijo'Cr,rFlN@rrl lrl @ Fl v> .l) 1rl lrt (ooror,lNN6SI !ts<TNON.rOtO6@;6t,)o j .rt ll s} r/l @6rnrnln sf sf <fddSioooopooooci odd 1/| <Jr 1/} {/} (r) N rl av,t\iOodoiuid NNNOO)OFlr.odfn(od (\,t(9 C) I.EB oa 8{ giE,EE5EE; E PE# E s,PE&E5d,i ooqo O NN N oc,qo o $,t c,Noctqo th -o c fis*60J= >&6& IE?oqsPEeeLOqc !oqa O)PDidL c o- T.:4H I!roit gut Ifis EE,. aGt 5<gEH.9 .L aoP4 C.=(J= F..EE oo os =oEE3z t8gEtsu) o0 =rrtlN 0).o6..6!(U;G, .9 -c .= =B,H EfE<U!jsH.g6_Eer'5sii-c <liNUl BEFORE TTIE IDAHO PUBLIC UTILITIES COMMISSION AVISTA I.]-TILITIES CASE NO. AW-E-2O-qk EXHIBIT C FCA 2019 Deferred Revenue Calculation Electric Service June 30, 2020 (! o 0.,o .c (, -9lrJ N F{ o F{ooo(! 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