20210730Application.pdf

Avista Corp.
141 1 East Mission P.O. Box 3727
Spokane, Washington 99220-37 27
Telephone [phone]
Toll Free 800-727-9170
frwstfr',,i:' -!!.t:- 311 PrH 12: I i Corp.
r I'J1;-:v r-- t.'
July 30,2021
State of Idaho
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8 Suite 201-A
Boise,lD 83714
Attention: Commission Secretary
Re:Case No. AW-E-21-O!
Electric Fixed Cost Adjustrnent Annual Rate Filing of Avista Corporation
In accordance with Case No. GNR-U-20-01, Order No. 34602, which suspends the requirement to file
physical copies, the Company has attached for electronic filing with the Commission the following
revised tariffsheets:
Fifth Revision Sheet 75 canceling Fourth Revision Sheet 75
These tariff sheets reflect Avista's electric Fixed Cost Adjustment (FCA) annual rate adjustment
filing. This filing consists of Avista's Application, Exhibit A (the Company's proposed tariffs),
Exhibit B (rate calculation), Exhibit C (l8-months ending June 30, 2021 deferral), and Exhibit D
(customer communications) in support of the Application. The Company requests that the proposed
tariff sheets be made effective October 1,202I.
Electronic versions ofthe Company's filing were emailedto the Commission, and the Service List,
on July 30,2021.
Please direct any questions on this matter to me at [phone] or Joel Anderson at (509) 495-
2811.
Sincerely,
/s/ Patrick Ehrbar
Patrick D. Ehrbar
Director of Regulatory Affairs
Page I ofl
1 DAVID J. MEYER
2 VICE PRESIDENT AND CHIEF COUNSEL FOR3 REGULATORY AND GOVERNMENTAL AFFAIRS4 AVISTA CORPORATION5 I4I1 E. MISSION AVENUE6 P. O.BOX37277 SPOKANE, WASHINGTON 99220
8 PHONE: (509) 49s-4316, FAX: [phone]
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BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
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IN THE MATTER OF THE FIXED COST )
ADJUSTMENT MECHANISM (FCA) )
ANNUAL RATE ADJUSTMENT FILING )
oF AVTSTA CORPORATION )
CASE NO. AVU-E-zr-w
APPLICATION OF AVISTA
CORPORATION
l7 I. INTRODUCTION
18 In accordance with Idaho Code $61-502, Commission Order No. 33437, and RP
19 052, Avista Corporation, doing business as Avista Utilities (hereinafter "Avista" or
20 "Company"), at l4ll East Mission Avenue, Spokane, Washington, respectfully makes
2l application to the Idaho Public Utilities Commission ("Commission") for an order
22 approving the level of electric Fixed Cost Adjustment Mechanism (FCA) revenue deferred
23 during the eighteen month period from January 2020 throu,gh June 202L and authorizing
24 FCA rates for electric service from October 1,2021 through September 30,2022, and to
25 approve the Company's corresponding modifications to Schedule 75, "Fixed Cost
26 Adjustment Mechanism - Electric". The FCA rate for the Residential Group (Schedule 1)
27 is proposed to change from a present surcharge rate of 0.028fi to a proposed rebate rate of
28 0.1891 per kilowatt-hour. The FCA rate for the Non-Residential Group (Schedules ll,12,
29 21,22,31 and 32) is proposed to change from a present surcharge rate of 0.0111 to a
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE I
I proposed surcharge rate of 0.197$ per kilowatt-hour. The Residential Group rate change
2 represents a $2.7 million, or 2.2%o, decrease to Schedule 1 customers, and the Non-
3 Residential group rate change represents a $1.9 million, or 2.0%o increase. The combined
4 effect of expiring FCA rates and the proposed 2021 rutes are shown on the table below.
5 Table No. I - Summarv of Proposed FCA Chanse bv Group
Expiring Present
FCA Revenue
Proposed FCA
Revenue
Proposed FCA
Change
Residential $ 344,208 $ (2.323.407)$ (2.667.615)
Non-Residential $ t 14.430 $2.049.329 $ 1"934.900
9 The Company has requested an October 1,2021effective date.
10 The Company requests that this filing be processed under the Commission's
11 Modified Procedure Rules (RP 201-204) through the use of written comments.
12 Communications in reference to this Application should be addressed to:
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David J. Meyer, Esq.
Vice President and Chief Counsel for
Regulatory & Governmental Affairs
Avista Corporation
P.O. Box 3727, MSC-10l4ll E. Mission Ave
Spokane, WA 99220-3727
Phone: [phone]
David. Meyer@avistacorp. com
Patrick Ehrbar
Director of Regulatory Affairs
Avista Utilities
P.O. Box 3727, MSC-27
1411 E. Mission Ave
Spokane, WA 99220-3727
Phone: [phone]
patri ck. ehrbar@avi stacorp. com
Electronically
Dockets@Avistacorp. com
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 2
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II. BACKGROTJND
The purpose of the electric FCA is to adjust the Company's Commission-
authorized revenues from kilowatt-hour ("kwh") sales, such that the Company's revenues
will be recognized based on the number of customers served under the applicable electric
service schedules. The FCA allows the Company to: l) defer the difference between actual
FCA-related revenue received from customers through volumetric rates, and the FCA-
related revenue approved for recovery in the Company's last general rate case on a per-
customer basis; and 2) file a tariffto surcharge or rebate, by rate goup, the total deferred
amount accumulated in the deferred revenue accounts for the prior January through
December time period.
In Case Nos. AVU-E-15-05 and AVU-G-15-01, the Commission in Order No.
33437 approved for Avista a Fixed Cost Adjustment Mechanism. On page 10 of Order
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 a 3Yo annual rate adjustrnent. Any unrecovered
balances will be carried forward to recover in future 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 efficacy of the FCA after its second full year to ensure it is
functioning as intended. Fixed cost adjustment mechanisms are intended to
encourage conservation and allow customers more control over their bills. Further,
the proposed FCA will rernove any financial disincentive of the Company to
encourage energy conservation.
Section l3 of the Stipulation and Sefflement, as amended by Addendum to the Stipulation
approved by the Commission in Order No. 34085 on June 15, 2018, provided 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.
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 3
I details, reproduced below, regarding the mechanics of the fixed cost adjustment
2 mechanism.
A. FCA Mechanisms Term. The Parties agree to an initial FCA term of 4 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. 2
B. Rate Groups. There will be two rate groups established for both the elechic
FCA and natural gas FCA:
Electric Customer Rate Groups:l. Residential - Schedule I2. Commercial - Schedules 11, 12, 21,22,31,32
Natural Gas Rate Groups:l. Residential - Schedule 1012. Commercial-Schedules 111 and l12
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 Adjustment 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 incrernental 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.3 The reporting will also include
information related to the deferrals by rate goup, 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. Avistawill provide such
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Review of the mechanisms took place at a workshop March 27,2019, and the Company filed a
separate application with the Commission which extended the term of the FCA Mechanisms through
March 31,2025. See also discussion starting at page 6 of this application.
As stated in Order No. 34502 Case No. AW-E-19-06, the Company altered its quarterly reporting
from 45 days to 60 days from the end ofeach quarter.
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 4
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other information as may be reasonably requested, from time to time, in the fufure
quarterly reports.
E. Annual Filings. On or before July 1, the Company will file a proposed rate
adjustment surcharge or rebate based on the amount of deferred revenue recorded
for the prior January through Decernber time period.a 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 1 for electric (to match with Power Cost Adjustment and Residential
Exchange annual rate adjustments time period) and November lst for natural gas
(to match with the annual Purchased Gas Cost Adjustment rate adjustment time
period). 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 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
recoveredby Rate Group by the estimated kWh sales (Electric FCA) ortherm 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. lnterest. 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 defenal account.
As stated in Order No. 34502 Case No. AVU-E-19-06, The company altered the deferral period of
its FCA extension to July tbrough June by using a one-time l8-month deferral period of January l,
2020 through June 30, 202 I . See also discussion starting at page 6 of this application.
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 5
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H. 3% Rate Increase Cap. An FCA surcharge, by rate group, cannot exceed, a3%o
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.
Order No. 34502 Implications
On July l, 2019, Avista Corporation ("Company") applied to the Commission
requesting approval to: 1) extend its Fixed Cost Adjustment ('FCA.) mechanisms for
electric and natural gas seruice through March 31,2025;2) modi$ its upcoming deferral
period to run from January 1,2020 through June 30, 2021;3) implement an annual true-up
to its FCA mechanisms. The Commission approved this request on December 13, 2019 in
Order No. 34502.
The Company will use a one-time filing adjustment to modifu the deferral period
in compliance with Order No. 34502. In prior years, the Company filed its previous year's
FCA adjustments by June 30 following the deferral period for rates that became effective
on October 1 (electric) and November I (natural gas). Under the Company's allowed
extension of the mechanism, the Company will use a one-time lS-month deferral period,
January 1,2020 through June 30, 2021, to move the deferral period closer to the filing and
effective dates. After the initial deferral adjustment period, subsequent deferral periods
will run from July 1 through June 30. The new filing date will move from June 30, the
prior filing date, to July 31 of each year. Rates will still become effective on October 1
(electric) and November I (natural gas) as they previously have. Additionally, the
Commission approved to modifu the FCA mechanisms to include an annual true-up of the
allowed FCA revenue, comparing average customer computed deferred revenue to the
monthly recorded deferred revenue.
As detailed above, the Commission approved the following procedural schedule for
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 6
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administering the annual electric FCA filings:
July 3l - Company filing for prior January 1,2020 - June 30,202L deferral period
October I - Commission Order and effective date of electric FCA rate adjustment.
III. DRIVERS OF ELECTRIC FCA DEFERRALS
The FCA rebate deferrals for residential customers for 18 months ended June 30,
2021 were the result of higher monthly use-per-customer than the use-per-customer that
was embedded in the 2018 test year (i.e., the FCA base). Residential average monthly use-
per-customer was higher by 16 kWhs. The FCA surcharge deferrals for non-residential
customers for 18 months ended June 30, 2021 were the result of lower monthly use-per-
customer than the use-per-customer that was embedded in the 2018 test year (i.e., the FCA
base). Non-residential average monthly use-per-customer was lower by 193 kWhs. The
Company has identified the primary drivers for the change in use-per-customer.
First, weather was warmer than normal during 18 months ended June 30, 2021,
fluctuating with offsetting impacts from less heating but more cooling throughout the
period, giving rise to a weather normalization adjustment5 that required the addition of 4.5
million kWhs to residential usage (2 kWhs per customer) and required 3.1 million less
kWhs (7 kWhs per customer) to non-residential usage. The estimated FCA revenue short
fall associated with weather was approximately $0.5 million residential and a surplus of
$0.3 million non-residential.
Since the 2018 test year used to set 2020 rates, Idaho customers have achieved
energy efficiency savings from participation in the Company's Demand Side Management
The 2020 weather normalization adjustment was included in the Company's WA Commission Basis
Filing and the same process was applied to year-to-date June 2021.
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 7
I programs. Estimated cumulative savings since the test year (derived from the Idaho 2018,
2 2019 and 2020 DSM Annual Reports) reduced residential usage for l8 months ended June
3 30, 2021 approximately 23 million kWhs and non-residential usage approximately 5l
4 million kWhs. The estimated FCA revenue shortfall associated with energy efficiency
5 programmatic savings is $2.4 million residential and $4.1 million non-residential.
6 The "other" drivers are related to items not easily quantifiable, such as the effects
7 of non-programmatic energy efficiency, changes in business cycles, non-quantifiable
8 effects related to the COVID 19 pandemic, etc. The following table summarizes the impact
9 of these drivers on the FCA Revenues received from customers in the deferral period.
10 Table No.2 - Components of FCA Drivers ($ in millions)
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t2 Driver
Residential
Use/Cust FCA Revenue
Non-Residential
Use/Cust FCA Revenue
Total
Weather
Energy Efficiency
Other
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(88)
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16 IV. RESIDENTIAL GROUP RATE DETERMINATION
17 The Company recorded $2,260,697 in the rebate direction in deferred revenue for
18 the electric residential customer group for 18 months ended June 30, 2021. The proposed
l9 rate of 0.189 cents per kWh is designed to rebate $2,323,407 to the Company's residential
20 electric customers served under rate Schedule l. The following table summarizes the
2l components of the Company's request for rebate:
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADJUSTMENT FILING PAGE 8
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1 Table No.3 - Residential Group FCA Summary
01.2020 - 06.2021Deferred Revenue ($2.260,6971
Add: Prior Year Residual Balance ($3s.1 17)
Add: Interest throueh 913012022 ($r6.130)
Add: Revenue Related Expense Adi.($11.463)
Total for Recovery (s2.323.407\
Customer Rebate Revenue ($2,323,407\
Carryover Deferred Revenue $0
6 Exhibit B, page I shows the derivation of the proposed rate to rebate revenue of
7 $2,323,407 based on projected sales volumes for Schedule 1 customers during the
8 rebate/amortization period (October 2021 through September 2022). As identified on tariff
9 Sheet 75B under Step 7 of "Calculation of Monthly FCA Deferral", interest on the deferred
10 balance accrues at the Customer Deposit Interest Rate.6 If the proposed rebate is approved
11 by the Commission, the 18 months ended June 30, 2021 deferral balance, plus interest
12 through September, and any outstanding balance approved for recovery in the prior year
13 FCA rate filing will be transferred into a regulatory liability balancing account. The
14 balance in the account will be reduced each month by the revenue collected under the tariff.
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16 V. NON.RESIDENTIAL GROUP RATE DETERMINATION
17 The Company recorded $2,011,841 in the surcharge direction in deferred revenue
l8 for the electric Non-Residential Group for t8 months ended June 30, 2021. The proposed
19 surcharge rate of 0.197 cents per kWh is designed to recover $2,049,329 from commercial
20 and industrial customers served under rate Schedules I l, 12, 21, 22, 31, and 32. The
2l following table summarizes the components of the Company's request for recovery:
The Customer Deposit Interest Rate was 2.00% throughout 2020 and lolo beginning January 2021. The
current rate of 1.00% has been used as an estimate for purposes of this rate detennination.
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 9
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I Table No. 4 - Non-Residential Group FCA Summarv
0L2020 - 06.2021 Deferred Revenue s2.011.841
Add: Prior Year Residual Balance $18,s16
Add: lnterest throueh 913012022 $1s.170
Add: Revenue Related Expense Adi $3,802
Total for Recovery $2.049.329
Customer Surcharse Revenue s2.049.329
Carryover Deferred Revenue $0
6 Exhibit B, page 3 shows the derivation of the proposed surcharge rate to recover
7 revenue of $2,049,329 based on projected sales volumes for Schedules 11, 12,21,22,31,
8 and 32 during the surcharge/anortization period (October 2021 throttgh September 2022).
9 As identified on tariffSheet 75B under Step 7 of "Calculation of Monthly FCA Deferral",
10 interest on the deferred balance accrues at the Customer Deposit Interest Rate.7 If the
11 proposed surcharge is approved by the Commission, the deferral balance, plus interest
12 through Septernber, will be transferred into the regulatory asset balancing account. The
13 balance in the account will be reduced each month by the revenue collected under the tariff.
14 Support showing the monthly calculation of the deferral balances for both the
15 Residential and Non-Residential Groups is provided as Exhibit C. These calculations were
16 also provided to the Commission in quarterly reports (except April through June 2021
17 which will be provided in the Q2 report by the end of August).
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19 VI. 3% ANNUAL RATE INCREASE TEST
20 FCA rate adjustment surcharges are subject to a3o/o annual rate increase limitation.
2l There is no limit to rebate rate adjustments, therefore the reversal of any rebate rate is not
22 included in the incremental surcharge test. As described in tariff Schedule 75 (see First
7 rbid.
AVISTA'S ELECTzuC FCA ANNUAL RATE ADruSTMENT FILING PAGE IO
1 Revision Sheet 75C),the3o/o annual rate increase limitation will be determined by dividing
2 the incremental annual revenue to be collected (proposed surcharge revenue less present
3 surcharge revenue) under this Schedule by the total "normalized" revenue for the two Rate
4 Groups for the most recent January through December time period. Normalized revenue
5 is determined by multiplying the weather-corrected usage for the period by the present rates
6 in effect. If the incremental amount of the proposed surcharge exceeds 3Yo, only a 3o/o
7 incremental rate increase will be proposed, and any remaining deferred balance will be
8 carried over to the following year.
9 Exhibit B, page 6 shows the 3o/o test for the two rate groups. The incremental
l0 change from the existing surcharge to the proposed rebate for the residential group is a
11 decrease of $2.7 million or approximately 2.2%. For the Non-Residential group, the
12 incremental change from the existing surcharge to the proposed surcharge is an increase of
13 $1.9 million or approximately 2.0%. As the Residential deferral is a rebate not subject to
14 the 3oh incremental surcharge test and the Non-Residential deferral incremental change is
l5 less than 3.|oh for l8 months ended June 30, 2021 there is no proposed carry over for either
16 rate class.
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18 VII. EXISTING CUSTOMERS AND NEW CUSTOMERS
19 The mechanism approved by the Commission requires that electric customers that
20 have been added since the test year are subject to an FCA Revenue-Per-Customer that
2l excludes incremental revenue related to fixed production and transmission costs. Separate
22 calculations for new versus existing customers are clearly identified in the FCA base that
23 was approved in Order No. 34499 for rates effective since December 1,2019.
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE I1
I Due to this segregation, Avista tracks the usage of new customers since January 1,
2 2019 as compared with existing customers.8 In general, the average usage of new
3 customers is lower compared to the average usage of existing customers. Avista has found
4 that new customer meters, on average, have less usage in the first six to 12 months after
5 meter installation, then generally see increases in their usage until their usage is more in
6 line with the average usage of existing customers after 12 months of service. This is due,
7 in part, to the lag that occurs between when a meter is installed and billing commences,
8 and when a customer moves into the premises. Avista will continue to track the usage of
9 new customers over the Fixed Cost Adjustment term.
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I1 VIII. PROPOSED RATES TO BE EFFECTIVE OCTOBER 1,2021
12 The Company is proposing a per kilowatt-hour FCA rebate rate of 0.189( for the
13 Residential Group, and a per kilowatt-hour FCA surcharse rate of 0.197(, for the Non-
14 Residential Group, both to become effective October 1,2021. Exhibit B to this Application
15 provides the Residential and Non-Residential Rate Calculation, and Exhibit C provides the
16 support for the deferrals for the January 1,2020 through June 30, 2021 defenal period.
17 Attached as Exhibit A is a copy of the proposed tariff, Schedule 75, which contains the
18 proposed FCA rates. Exhibit A also includes the proposed changes to Schedule 75 in
l9 strike/underlineformat.
20 Residential customers using an average of 892 kilowatt-hours per month would see
2l their monthly bills decrease from $85.63 to $83.69, a decrease of $ 1.94 per month, or 2.3o/o.
"Existing customers" were part of the test year used to set the December l, 2019 rates (2018 calendar
year). "New customers" consist of all new hookups after the test year.
AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 12
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Ix. COMMUNICATIONS AND SERVICE OF APPLICATION
In conformance with RP 125, this Application will be brought to the attention of
the Company's customers. First, the Company has served a copy of this Application upon
the service list in Case Nos. AVU-E-15-05 and AW-G-15-01, 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 July 30,2021, and the
customer notice will be inserted in customer bills starting in July and will run for a full
billing cycle.
IO X. REOUEST FOR RELIEF
I I The Company requests that the Commission issue an order approving FCA
12 deferrals for the period January 1,2020 through June 30, 2021 and approve a per kilowatt-
13 hour FCA rebate rate of 0.1891 for the Residential Group, and a per kilowatt-hour FCA
14 surcharge rate of 0.197(, for the Non-Residential Group, both to become effective October
15 1,2027. The Residential Group rebate represents a$2.7 million, or 2.2o/o, decrease to
16 Schedule 1 customers, and the Non-Residential group surcharge results in a $1.9 million,
17 or 2.0o/o, increase. The Company requests that the matter be processed under the
18 Commission's Modified Procedure rules through use of written comments.
19 Dated at Spokane, Washington this 30th day of July 2021.
20 AVISTA CORPORATION
BY lsl Patrick Ehrbar
Patrick D. Ehrbar
Director of Regulatory Affairs
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AVISTA'S ELECTRIC FCA ANNUAL RATE ADruSTMENT FILING PAGE 13
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that I have this 30ft day of July,202l, served the Application of Avista
Corporation - Fixed Cost Rate Adjustment, upon the following parties, by electronic mailing a
copy thereof to:
Jan Noriyuki, Secretary
Idaho Public Utilities Commission
11331 W. ChindenBlvd
Bldg 8 Suite 201-A
Boise,ID 83714
[e-mail]. sov
John Hammond Jr.
Deputy Attorneys General
Idaho Public Utilities Commission
11331W. ChindenBlvd
Bldg 8 Suite 201-A
Boise,lD 83714
John. H ammond(@ puc. idaho. sov
Larry A. Crowley
The Energy Strategies Institute, Inc
3738 S. Harris Ranch Ave.
Boise,ID 83716
[e-mail]
Vicki M. Baldwin
Parsons Behle & Latimer
Walmat,Inc.
201 S. Main Street, Suite 1800
Salt Lake city, UT 84111
vbal dw in(Dparsonbehle. com
Ronald L. Williams
Williams Bradbury, P.C.
P. O. Box 388
802 W. Bannock, Suite LP 100
Boise, D 83702
ron(@ wi ll iamsbradbury. com
Brad M. Purdy
Attomey at Law
2019 N 17ft Street
Boise,ID 83702
bmpurdy(@hotmail.com
Peter J. Richardson
Greg M. Adams
Richardson Adams
515 N.276 Street
PO Box 7218
Boise, D 83702
p et er(@ ri c hard sonadam s. com
greq@richardsonsdams. com
Benjamin J. Otto
Idaho Conservation League
710 N. 6th st.
Boise, D 83702
botto@ idahoconservation.ore
Dr. Don Reading
6070 Hill Road
Boise,ID 83703
dreadin e(@.m indsprin e.com
/s/ Patrick Ehrbar
Patrick D. Ehrbar
Director of Regulatory Affairs
l.P.U.C. No.28
Fifth Revision Sheet 75
Canceling
Fourth Revision Sheet 75
lssued by Avista
By
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 75
FIXED COST ADJUSTMENT MECHANISM - ELECTRIC
PURPOSE:
This Schedule establishes balancing accounts and implements an annua! 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 shal! be applicable to al! 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, 21,22,3'|',32
Nofe - the recovery of incremental revenue related to fixed production and
transmission cosfs will be excluded for new naturalgas cusfomers added after the
FCA Base test year.
MONTHLY RATE:
Group 1 - ($0.00189) per kWh
Group 2 - $0.00197 per kWh
lssued July 30,2021 Effective October1,2021
Patrick Ehrbar, Director of Regulatory Affairs
BEFORE TI{E
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE NO. AVU-E-21-08
EXIIIBIT B
FCA Rate Calculation
October lr202l - September 30r 2022
Electric Seruice
July 30, 2021
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective October L,202L - September 30,2022
Line
No.
1
2
3
4
5
5
7
8
9
10
11
12
13
T4
Date
ldaho Residentaal Electric
Unamortized
Balance (1)
-0.00187
(s2,301,470)
(s2,133,349)
(s1,914,285)
l$t,642,2LL1
(s1,378,258)
(s1,159,503)
15947,9671
(s780,027)
(S630,278)
(s484,026)
(s311,837)
(s148,958)
(s10,558)
lnterest (2)
L.OOo/o
Forecast Usage
Sep-21
Oct-21
Nov-21
Dec-21
Jan-22
Feb-22
Mar-22
Apr-22
May-22
)un-22
Jul-22
Aug-22
Sep-22
(s1,847)
(s1,686)
(s1,481)
(Sr,zsal
(s1,os7)
(Sazal
(s720)
(Sssz1
(s+0+1
(Sssr1
(sls2)
(Sssl
90,787,777
LL7,9tL,8U
L46,LL7,7L2
!4t,660,882
tL7,4t0,956
LL3,459,709
90,088,248
80,301,538
78,367,329
92,151,000
87,097,767
73,96L,O35
15 Annual Total (s10,558) t,229,3L5,830
(so.0ooo1)
(s0.00187)
(s0.00188)
1.004373
(so.oo18s)
So.ooooo
(SO.OOraSl Rebate Rate
(S0.00188) AmortizationRate
So
16 lncremental Rate to Recover Estimated lnterest
L7 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 3%Test Rate Adjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
Notes
(1)
Deferral balance at the end of the month, Rate of -50.00187 to rebate the September 2021 balance of
-52,30L,470 over 12 months. See page 2 and 5 of Exhibit B for September 202L 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.
https ://puc. ida ho.sov/Fileroom/PublicFi les/electric/34866. pdf
(3) aVU-e-Zr-01 conversion factor, see page 7 of Exhibit B.
(4) See page 6 of Exhibit B lor 3o/otest 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 L,202L - September 30,2022
Line
No.
ldaho Residential Electric
Calculate Estimated Monthly Balances through September 2022
Consumer Deposit
Ending Balance lnterest Rate
L.O0%
Jun-21 152,260,5971Jul-2L 152,262,58t1 (51,884)
Aug-21 ($2,2il,4671 (51,885)
Sep21 (.52,266,354!. (51,887)
prior year residual $ (Ss,rrz)
Oct-21 152,t32,4461 (51,817)
Nov-21 15L,9L2,2471 (s1,585)
Dec-21 (s1,638,766) (sr,+ZS)
)an-22 ($1,373,1148) (51,255)
Feb-22 (s1,153,ss9) (s1,052)
Mar-22 159+O,SZ71 (5872)
Apr-22 ($772,LLsl (5713)
May-22 (Sezl,ssel (Ssao1
Jun-22 (s474,5731 (s4s7)
Jul-22 (S3or,+ss1 (5323)
Aus-22 15L37,7741 (5183)
Sep22 $t,347 (Ssz1
L
2
3
4
5
6
7
8
9
10
LL
L2
13
t4
15
16
t7
18
Amortization
($L70,842)
(s221,883)
1s274,9601
(s266,573)
($220,94L1
(s213,s0s)
(s169,525)
(Srsr,rosl
(sL47,4691
lsL73,4o7l
(s163,898)
(s139,178)
(s16,130) (s2,313,291)Total
Summary
L9 OL.2O20 - O6.202L Deferred Revenue
20 Add PriorYear Residual Balance
21 Add lnterest throuCh 09130/2022
22 Add Revenue Related ExpenseAdj.
23 Total Requested Recovery
24 Customer Rebate Revenue
25 Carryover Deferred Revenue
(s2,260,597)
(S3s,rrz1
(s16,130)
(Sn,+oa1
152,323,4071
l$2,323,4071
So
EXHIBIT B Page 2 of 8
Avista utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective October t,202L - September 30,2022
Line
No.
1
2
3
4
5
5
7
8
9
10
11
L2
13
14
Date
Sep-21
Oct-21
Nov-21
Dec-21
)an-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
Jul22
Aug-22
Sep-22
ldaho Non-Residential Electric
Unamortized
Balance (1) lnterest (2)
0.00195 L.OOo/o
s2,035,391SL,g7s,L7L S1,G295L,7o8,799 51,49351,521,600 51,345s1,334,969 s1,190
$L,LIL,L9 51,044s1,000,935 s905s847,582 stlOs691,6s3 s541$sgz,z6o Ssros346,s34 sS6Os163,990 s213sto,ttt s73
Forecast Usage
82,7L9,L76
85,794,L58
96,363,474
95,993,188
84,237,5O4
87,479,950
78,770,374
80,OzL,47O
8L,724,846
95,110,031
93,404,888
79,ilg,624
5LO,l77 t,O4O,268,584
s0.00001
s0.00195
s0.00197
1.004373
$0.00197
so.ooooo
S0.00197 SurchargeRate
S0.00195 AmortizationRate
So
15 Annual Total
16 lncremental Rate to Recover Estimated lnterest
L7 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 3% Test Rate Adjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
Notes
(1)
Deferral balance at the end of the month, Rate of 50.00195 to recover the September 202L balance
of 52,035,391 over 12 months. See page 4 and 5 of Exhibit B for September 2O2L 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.
https ://puc. ida ho.sov/Fileroom/PublicFi les/electric/34865. pdf
(3) aVU-f-21-0l conversion factor, see page 7 of Exhibit B.
(4) See page 5 of Exhibit B f or 3%test adjustment calculations.
(5) See page 4 of Exhibit B for estimated carryover balance calculations.
EXH!BIT B Page 3 of 8
Avista utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective October t,2021-- September 30,2022
Line
No.
ldaho Non-Residential Electric
Calculate Estimated Monthly Balances through September 2022
Consumer Deposit
Ending Balance lnterest Rate
L.00o,/o
Jun-21 $2,011,841Jul-21 52,013,518 $1,677Aug-21 52,015,196 51,678Sep-21 52,016,875 51,679
prioryear residual $ 18,515
oct-21 $L,874,757 s1,513Nov-21 5L,7O7,970 $L,492Dec-21 s1,520,306 s1,345Jan-22 51,333,211 51,188Feb-22 s1,169,028 ;L,U2Mar-22 5998,345 5903Apr-22 5844,611 5758May-22 5588,293 S0SStun-22 5528,503 SSOZJul-22 5342,315 SSSSAug-22 5159,317 5209Sep22 $5,121 s6e
1
2
3
4
5
6
7
8
9
10
11
L2
13
14
15
16
L7
18
Amortization
st62,247
St6B,z79
s189,009
s188,283
Srss,zzs
s171,585
S1s4,s02
Srse,gss
sL60,297
s185,551
s183,206
Srs+,zss
s15,170 s2,04O,407Total
Summary
19 Ot.2O20 -06.2021- Deferred Revenue
20 Add Prior Year Residual Balance
2L Add lnterestthrough 09/3012022
22 Add Revenue Related ExpenseAdj.
23 Total Requested Recovery
24 Customer Surcharge Revenue
25 Carryover Deferred Revenue
s2,0LL,84L
S18,516
S15,170
s3,802
52,049,329
s2,049,329
So
EXHIBlT B Page 4 of 8
Avista Utilities
Fixed Cost Adjustment (FCA) Prior Surcharge or Rebate Amortization
Effective October L,2020 - September 30,202L
Residential Natural Gas Surcharge
Regulatory Asset
Date Beginning Balance lnterest Amortization
Regulatory Asset
Beginning
Balance
July - Sept
Forecast
Usage
92,420,4O5
g7,7tg,N7
73,56L,6L6
lnterest
RateLine No.
Line No.
1
2
3
4
5
6
7
8
9
10
11
12
Oct-20 S
Nov-20 S
Dec-20 S
Jan-21 S
Feb-21 S
Mar-21 S
Apr-21 S
May-21 S
Jun-21 S
Jul-21 S
Aug-21 S
Sep-21 S
Oct-20 S
Nov-20 S
Dec-20 S
Jan-21 S
Feb-21 S
Mar-21 5
Apr-21 S
May-21 S
Jun-21 S
Jul-21 S
Aug-21 S
Sep-21 S
308,088.59
283,627.73
250,727.98
2L2,448.87
L76,37L.98
142,400.8L
L1L,767.85
86,228.00
62,968.72
35,922.67
10,054.11
(14,498.78)
133,137.35
L26,997.69
LL7,L65.LO
L07,029.75
97,530.66
88,026.76
77,976.27
69,166.18
59,563.90
48,539.38
37,809.57
27,249.70
s4e2.6e s
S/M4.93 S
s38s.65 s
s151.s4 s
$tgz.tt S
s10s.85 s
saz.qa s
isz.u S
sar.rg s
s1s.1s s
(St.as1 5
(Szo.ssl 5
(24,953.55) s
(33,344.58) 5
(38,664.77) s
(35,238.83) s
(34,103.94) s
(30,738.82) s
(25,622.3L1 s
(23,321.421 5
(27,087.241 5
(.25,877.711 s
(24s61.04) s
(20,597.2s) $
283,627.73
250,727.98
212,M8.87
t76,37L.98
142,400.8t
LL1,767.85
86,228.00
62,968.72
35,922.57
10,0il.11
(14,498.78)
(35,116.691
2.OO%
2.OOo/o
2.00o/o
1,.O0%
L.OWo
L.OOo/o
L.OWo
L.00o/o
L.A0o/o
L.OO%
L.O0%
L.00%
Non-Residential Natural Gas Surcharge
Regulatory Asset
Date Beginning Balance lnterest Amortization
Regulatory Asset
Beginning
Balance
July - Sept
Forecast
Usage
97,870,676
96,245,208
79,57O,46L
lnterest
Rate
13
L4
15
16
17
18
19
20
2t
22
23
24
s216.se s
szos.zg s
s186.67 s
sgs.za S
stt.gz s
s0g.ra s
561.28 S
Sss.ez 5
sas.oz s
s3s.e6 s
izt.to 5
srg.o0 s
(6,362.2s) s
(10,029.88) s
(10,322.02) s
(9,484.33) 5
(9,681.23) s
(10,119.53) s
(8,871.37) s
(9,655.90) s
(11,069.54) 5
(LO,765.771 5
(10,586.97) 5
(8,752.75) s
L26,99L.69
117,165.10
L07,029.75
97,630.66
88,026.76
77,976.27
69,166.18
59,563.90
4&s39.38
37,809.57
27,249.70
18,515.01
2.0Wo
2.$e/o
2.$Wo
L.Oe/o
t.00o/o
L.Oe/o
1.00%
L.000.4
1.00o/o
L.00%
L.OOo/o
t.oo%
EXHIBIT B Page 5 of 8
Line No.
Revenue From 2020 Normalized Loads and
1 Customers at Present Billing Rates (Note 1)
2 October 2027 - September 2022Usage
3 Proposed FCA Recovery Rates
4 Present FCA Recovery Rates
5 lncremental FCA Recovery Rates
5 lncremental FCA Recovery
7 lncrementalSurcharge%
8 3%Test Adjustment (Note 2)
9 3%Test Rate Adjustment
10 Adjusted Proposed FCA Recovery Rates
11 Adjusted lncremental FCA Recovery
12 Adjusted lncremental Surcharge %
Avista Utilities
Fixed Cost Adjustment (FCA) 3% Test
January 2020 through June 2021 tdaho Electric Deferrals
Residential
$tlg,79g,tzz
1,229,3L5,830
-s0.00189
So.ooozs
-s0.00217
(s2,657,515)
-2.23%
SO
s0.00000
-So.oorsg
(52,667,6L51
-2.23%
Non-Residential Total
592,590,5t2 SzLz,38g,634
1,040,268,684
s0.00197
So.ooorr
s0.00186
51,934,900 15732,7761
2.O9%
SO
So.ooooo
So.oorgz
51,934,900 (5732,7L61
2.O9%
Notes
(1) Total 2020 weather normalized billing determinants priced at the present billing rates effective
since LOlOtl2O2O.
(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.
EXHIBIT B Page 6 of 8
AVISTAUTILITIES
Revenue Conversion tr'actor
Idaho - Electric System
TWELVE MONTES ENI'ED I'ECEMBER 31, 2019
No.
Llne
Description
I Revenucs
Expense:
Uncollectibles
3 CommissionFees
4
5
Idaho Income Tax
Total E:rpense
Net Operating Income Before FIT
Federal Income Ta:r @ 2lo/o
8 REVENUE COII{VERSION TACTOR
9 Gross Up Factor
From Case No. AVU-E-21-01 FinalStipulation and Settlement
Factor
1.000000 1.000000
0.002401 0.002401
0.001953 0.001953
0.046024
0.050378 0.004354
0.750201 0.995@6
2
6
7
0949622 0.99s646
0.t99421
1.004373
EXHIBIT B PageTof 8
Avista utilities
ldaho Jurisdiction
2021 FCA Schedule 75 Filing
Electric Service
Type of
Service
Schedule
Number
FCA
Billing
Determinants
Proposed
FCA
Rate
lncreme
chan,
RatrFCAFCAFCAFCA
Present Present Proposed Proposed
Rate Revenue Decrease Revenue
Large General Service
(a)
Residential
General Service
Pumping Service
Excluded Schedules
Total 3,048,420,766
Non-ResidentialGroupSub-Totals 1,040,268,684
(c) (d)
1,229,315,830 s O.OOOZA s
470,274,679 s O.OOOrr s
568,237,t52 S 0.00011 S
51,755,853 s o.ooo11 s
778,836,252
(e) (0 (s)
344,2U s (2,667,6151 s (2,323407) $
45,130 $ Z63,ttt s 808,241 $
62,506 s 1,056,921 5 1,7L9,427 $
6,793 s 114,868 s 121,561 S
(b)
1
11t12
21t22
31re,z
(h) (i)
(0.0018s) s (0.0
0.00197 s o.o
0.00197 s o.o
0.00197 s o.o
5 458,G38 S l73z,7t6l $ lz74,ot8l
s rr4ogo s 1,934,9@ s z,olg,lzg
EXHIBIT B
Average Residential Bill
Basic Charge S0.OO
First 600 kwhs 50.08584
Over 500 kWhs 50.09535
Residential Bill at 6/1/2021 rates
@892 t
Proposed rate change S (0.00217) (i
Residential Bill at Proposed rates Sl
Proposed Percent lncrease -:
S:
BEFORE TTIE
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE NO. AVU-E-21-!3
EXIIIBIT C
FCA 18 months ended 6.2021Deferred Revenue Calculation
Electric Service
July 30, 2021
Avirte Utilities
Electric Fired Cost Adjwtment Mechenbm (Ideho)
Development ofElectric Deferrsls (lt Monthr Ended June 2021)
AW-E 19-04 FCA Base - Rates Ellectlvel2llt20l9
Lirc Solrcc Ju-20 Fcb-20 MrF20 ApF20 Mry20 JrF20 JrL20 ANo.
(b)
Rsidcltid Grcrp
Tolrl Ac{ual Billed CusromcE
Total Aaual Usagc ft\lfts)
Total Actual Bas Ratc Rwenue
Total Actual Fixrd Chsrgc Rmruc
Exidire CrtuM
5 Aciual Cwtomcrs on Synm DuirB Tcn Yer
6 Monthly Fixcd Cost Adj. Rcvmu€ per Customcr
7 Fixcd Cost Adjustmcnt Rcyerue
8 Adual Ba$ n tc Rcverue9 Astual Fixcd Chargc Rwmue
l0 ActulUsgc(kwhs)
I I Load Cbangc Adjustmcfi Rate ($/kWh)
l2 Vriablc Powcr Supply Revcnue
I 3 Customcr Fixcd Cost AdjuEtmcrt Rweruc
I 4 Rccidcmial Rwmuc Pcr Customer Rcceivcd
15 Existing Customcr Dcfmal - Surchargc (Rcbatc)
I!s@.16 Actul CustoMs Ncw Sincc Tcst Yar
l7 Momtrly Fixcd Cost Adj. Rflcnue ps Custom(
l8 Fixcd Co$ Adjustrefl Rflerue
Exhibit C
(a)(c)
RwGnur Rcports
Rwctruc Rcpons
Rflcruc Rcports
Rcv$uc Rcpons
n l.t ]l
Il t,977,-3t3
12,566.t7?
66S q4S
(e)
108,550
s66 14
7,179,991 !
(0
108,632
$70.62
1,611,493 $
u t.2il
98.16?,2t8
s.448.78 I
670.014
(h)
t08,270
$45.r5
4,888,343 $
(i)
tot,251
t44. l8
4,782,392 t
6)
108,080 l0r
$54.18 !
5,855,637 S 5,89
(d)(g)
ilt 09:
I I 2 660.996
t0.E15.2E4 5
b68 410 $
I I 1,147
I 08.927,664
| 0.,{56.628
670 r:1
I I t.298
79.'792.J14
7.682.173 $
670 494 $
I I t,448
78.582 678
7.5q0 4?S
67t l:5
I I t.5?9
92.912.910
8.923. I 93
673.340
II
94.ti:
$ q t8.
$67
(r) - (16)
Page 3
(5) x (6)$
(7) - (13) $
108,935
s86.90
9,466,U6 $
t08,397
354.97
5,959,106 $
(3) - (re)
(4) - (20)
(2) - (2r)
Pagc I
(10) x (l l)
(E) - (e) -(12)
,
$
t
12,384,893
65?,118
Ilo, I 13,763
0.o22t2
2,878,t l6
8,849,58E
$81.24
611,057
10,635,224
653,894
I 10,604,250
0.02212
2,446,566
7,534,764
$69.41
(3s4,767)
t0,210,623
655,651
107,023,186
0.022t2
2,367,353
1,247,619
$66.12
423,814
7,455,845
655,t l9
77,24',t,655
o.o22t2
1,708,718
5.092,00?
t41.U
(30e,615)
E,770,822 i
653,965 $
91,394,800
0.02212 s
2,021,653 $
6,O95,2U I
$56.40
(239,567\ $
$
$
9,266,556 $ 7,544,032
653,92 S 653,548
96,505,62 78,410,96t
002212 3 002212
2,t34,705 $ t,734,450
6,477,859 $ 5,156,034
$59.76 $47.62
(sr8,?s2) $ (267,691\
$
$
st
8,98r
65,
92,75:
0.0$
t
$
s
s
t
$
$
s
s
2,05
6,28
t
(39($$
Rwcruc Rcports
Page 3
(16) x (17) $
2.193
$54.48
119,746 $
$4t.47
105,408 I
Q37,743' t
l,E4t 3
2.Oe/o
809 0
1.615
t44.27
I 15,771 I
1.8t4
$34.,16
96,982 t
l.tqt
t21.69
88,3?t t
r,49t
05r)
1.449
$31.97
ll7,t46 $
t,oot
(s39) 3
i.018
t28.30
15,707 $
t
l2t
I9'
2l
1.98(
0.0
4:
0.0
4l
8t
t
4:
(!4
l9
20
2l
u
23
24
26
27
28
29
30
3t
,2
33
34
i5
36
37
Actual Base Rate Rwffuc Rcv€nuc Rcpons $
Actual Fixcd Chargc Rcvenue Rcvf,uc Rcports $
Actual Usgc ftWh) Rw6ue Rcports
Load Clungc Adjustmflt Rrt€ ($Ar,lh) Pagc I S
VariablePowo SupplyRwmc (21\x(22'l t
Fked Production and TrMision Rltc ps kwh Pagc I t
Fixcd Produstion and Tr.mission RevGru c Q3\ x (24\ $
Customcr Fixcd Cost Adjustmmt Rwcrue I 9) - (20) - (23) - (2: $
Residential Reverue Pcr Cwtomcr Reccivcd
New Customer Defcrsl - Surcharge Eebatc) (7, - (26\ $
Tod Rgnddhl Dd6rl - Simh.rgc Arbrtr) (15) + (2t) t
Dcfonl.&wcccRchtodEe*r RacwF.ctq 8
Custo@ Dcp6h Rrtc
Irtqrl6Mml
t8t 484 $
t2.?61 $
I.E6i.56q
0.02212 s
4t,222 I
0.025il s
46,794 i
80,707 S
$36.72
39,039 $
656,0q' 0
(3,570 t
2.Oe/.
544 $
2(lt) 060 $
t4.516 $
2 056.141
o.o22t2 {
45,495 $
0.0251 I $
51,645 $
88,384 $
t74.77
17,024 $
I 86.005
t4.67?
I q04,47E
0.02212
42,127
0.0251 I
41,t21
8r,385
t3 l. l2
34,386
I 8:.?25
16,041
t.861,576
0.02212
41,178
0.025r r
46,744
78,26t
$27.81
r8,722
t]8 14t $
16 947 $
I _r81.411
0.02212 I
30,557 $
0.025il $
34,687 t
56,150 t
$1t.54
29,556 $
l]4 614 $
I 8.005 $
LII5.0:l
0.022t2 I
29,531 $
0.025t I $
73,522 S
53,576 $
il6.79
34,798 $
li2 i70 $
t9 175 $
I 5r8,1t0
o.o22r2 I
33,58r $
00251t t
38,120 $
61,295 $
sr7.77
55,851 S
$
$
t
$
$
$
$
s
45t,260 a
(2,4e8) 0
2.0@/o
910 s
(500,03r) t (23r,rr, 3
2,726 I r,298 t2.0e/. 2.w"8?73r66j
orr,?lo(274,il8)
2.W.200,/6
J
0
t
J
i
AvgBalmCalc
Morlt'XeddurhlDdcmllotrL t 65t06a 3
CumulatiycRcsidentialDcfenal(Rebatc)/Surcharge t(29),(30),(32)) $ 653,041 $
Prior Calendrr Yc$ Subst Intcrest
Prior Calendar Year Subret Balarcc
Cuent Cslodlr Ycq Subst Intqcat
A - tror Julc orly, t.. A!trud Avg Cutt Adj rortprpcr lor FCA EC.[c ctlcuhtiotrt.
(r35,0r{) $
3 17,971 $
M,al' I
174,643 t
(araiaao 3
278,214 $
(2365?0) 3
4l,6jl4 $
(27r,.?r) 0
(23r,834) $
(rt3rr3) 0 (l{
(415,087) $ (7sr
Page 1 of 10
Avista Utilitiec
Electric Fixed Cott Adjustnent Mechanirm (Idrho)
Development ofElectric Deforr.l! (lE Monthr f,nded June 2021)
AW-E"l9-U FCA Base - Rater Effectivel2/ln0lg
Lioc Sourcc
Reriscd
JlD2l
Revised
Fcb-21
Revis€d
MrF2lDcc20 ApF2l Mry-21No-
(a)(b)
X,didcrlid Group
I Total Actual Billed Customcn
2 Tot.l Actual Usagc (kwhs)
3 Tol,l Adual Bae Rste Racruc
4 Total Actual Fixcd Chargc Rwcrue
WUiU-Caaom
5 Actul Custom on Systm Duriog Tcat Y{
6 Monthly Fixcd Coct Adj. Rcvouc prr Custorer
7 Fixed Cost Adjustment Rcvenuc
Actual Base Ratc Rcvcruc
Acrual Fixed Chargc Rwme
Actual Uugc ftWhs)
Load Changc Adjustmcnt R rc (tikwb)
Vuiable Powo Supply Rflcnuc
Curtomer Fixcd Cosl Adjulttncnt Rwenu€
RcaidcltiEl Rcvcruc Pcr Customcr Rcccived
Existing Customs Dcfmrl - Surch{rgc (Rcbate)
NdCtdo@
Actul Customs3 Ncw Sine Tcn Yqr
Monthly Fixcd Cost Adj. Rwerue ps Cusloms
Fixcd Cost Adjultmdt Rcvme
(c)
Rwoue Rcportr
Rwenuc Rcpons
Rav€mc Rcports
RflmG Rcports
(r) - (16)
Pagc 3
(s) x (6)
I t3.144
I l8 819.650
I 3 l04.8lt
681 764
I t3,403
t.)0, I q1.674
12.441,0t0
650,70 I
I 13,403
122.i88.588
i r 735,53 r
66I,6IE
(r)
I I 3,401
I 10,359.2t?
10,62t.J l9
716.00c)
| 08,003
s70.62
7,627,074
I I ),118
q2.0 t6,86c)
8.855,2t9
684.S0 1
i.10.0?7
10.76:
i 131. t.t4
0.022t2
77,025
0.0251 I
87,436
t44,804
t26.79
41,509
lti,?21
83.750..t81
8.08t.514
684.80 I
2ti'l .52 t
12,O21
2.6E9,995
o.o22t2
59,503
0.0251 I
67,546
108,,145
$19.42
49,608
c)
(438,2571
\389
|.OV/o
(4E5)
t08,581
$89.20
9,685,777 $
108,666
$86.90
9,443,269 S
108,799
$66. l4
7,196,467 I
t08,372
s54.97
5,951,172 $
5.406
$34.46
186,3t4 $
G)
96,579
(520
1.0C|/o
B4l
r08,137
$45. l5
4,882,338 $
7,816,033 S
652,774 t
81,060,386
o.o22t2 $
1,793,056 $
5,37q204 $
t49.66
(487,866) S
!.5E4
$28.30
158,053 $
(o)(p)(q)
$
s
$
8
9
IO
il
l2
t3
l4
l5
(3) - (le)
(4) - (20)
(2'r - Qr)
Pagc I
(10) x (l l)
(8) - (e) {12)
(7) - (13)
t2,922,726
655,560
134,885,664
0.02212
2,983,611
9,283,495
s85.50
402,281
12,011,935
623,262
125,742,562
0.o22t2
2,78t,425
8,607,248
$79.21
836,021
I t.34t.899
634,998
I 18,3 I 5,842
o.o22t2
2,6t1,t46
8,089,754
$74.36
(ger,287\
10,197,643
704,806
t05,983,377
o.o22l2
2,344,352
7,t48,485
366. l9
47t,5E9
8,5t5,192 $
654,14t $
88,534,735
0.022t2 s
1,958,388 $
5,902,663 S
$54.47
55,069 $
s
$
3
$I
$
$
s
0
$
t6
t7
t8
RweruG Rcports
Pagc 3
(16) x (17) $
1.56i
$55.92
255,114 |
4tt3ll s
(a652) N
2.0V/o
(2"090) t
4.711
s54.48
258,0?0 $
902,5t7 t
(4,90) t
I 00";
(.t71) $
4,604
s4t.47
190,913 $
5.400
t44.2'l
239,068 t
$
$
s
t
t9
20
2t
22
23
24
25
26
28
29
30
3l
32
33
Actusl Bas R8te Rryeruc
Actual Fixcd Chargr R*cruc
Actual Usgc (kWltE)
Load Chalgc Adjurmnt Ratc (t/kwh)
Variable Powa Supply Rwrruc
Fixcd Produstion and Trmmission Rarc pq k
Fixcd Produdion sid Tnnmission Rwenuc
Cwtomer Fixcd Cost Adjustmor Rwcru€
ResidcntiEl Revcnuc Pct Customcr Reccived
New Customer Dcfenal - Surcharge @cbatc)
Total Rcdrkdrt Dcfterd - Swlhrgc (Rtbat )
D&nl - Rarcor ndat d E posd
Iatrrc{@Dcf,tml
Morttly tBilaild IM.ml lotdt 0 ar3,559 S rr,t96 0 (r717rr) t 32t"3gl 3
Revenuc Rlpois $
Rcvmuc Rcpois S
ReY@ue Rrportg
Pagc I 3
(2t)x(u) $
Pagc I t(23\x@a\ $
te) - (20) - (23) - (2: 0
(7) - (26)
t8:.094 $
26.104 $
j.95.i,98 5
0.02212 I
87,462 S
0.02511 $
99,285 $
169,1,14 $
$37.O7
86,030 $
419.075 $
27 .419 S
4 4.19, I t:
0.o22t2 $
98,4t4 $
0.025il $
I I 1,717 t
l9l,5(N $
$40.43
66,566 0
,lll 676 s
I 1,204 $
1.175.841
0.02212 t
96,794 $
0.0251I i
109,877 $
185,801 $
$34.41
53,261 $
531,855 $g8ee) 3
t.o@/e
(600 t
I 9i.61 l
16,6 I q
1.07f,,746
0.022t2
90,089
0.0251 l
102,267
114,651
$37.94
16,255
05) + (2r)
RaCwtrdtr
Cultomq Dcposit Rltr
ArgBrhccCdo
$n,0r2, I
4,7E1 i
t.$u/o
(460) t
s
t
I
i
$
t
$
I
34 CumulativcResidential Dcferal (R€batcySurchargc I(29), (30), (32) $
35 Prior Calqdar Ycar Subsct Intcrest
36 Prior Cal€ndar Yer Subsd Bahncc
37 Cucnt Cdodo Ycar Subsl lntercst
A - For Julc ody, sc Alourl Av! Curl AdJ rotlPtpcr for FCA Hcroc ctl,
(1,013,475) $ (l r6,278) $
0 (845) $
t (1.014.319) $
t374$
(988,990)
(845)
(1,0t 5,164)
185
(460,637)
(846)
(1,016,010)
242
9tr70'
(364.929)
(847)
(r,016,157)
503
i (/ls6'33.) 0
$ (801,283) $
$ (847) t
s (1,017,704) $
s3623
$
$
$
t
Exhibit C Page 2 of 10
Avictr Utiliticr
Electric Fircd Cost Adjustment Mcchanbm (Ideho)
Development ofElectric Deferrals (lt Monthr Ended June 2021)
AW-f-19-0,4 FCA Bare - Rrt6 Elfectlve l2llD0l9
Litr.Sourcc JtD-20 Fcb-20 MrF20 Apn20 Mry-20 Jur-20 Jul20 ANo.
(a)
I
3
4
o)
Notr-R.rtulotid Grerp
Total Acturl Billcd Custome6
Total Adual Uegc (kwhs)
Total Astual Ba$ Rstc Rcwnue
Tot l Actul Fixcd Chlrgc Rwme
&itt-gg@5 Actual CBtomqs on Syltm Duritr8 Tcst YBr
6 Momhb Fhcd Cost Adj. Rrerue ps Customcr
7 Fixcd Cost AdjustMt Revcrue
Actud Bas Rlte Rev€nue
Actul Fixcd Ch8rgc Rflcmc
Acturl UsgG (klilh)
lsd Changr Adjustrcrt Rate (SAWh)
Vuiablc Pow Supply Rwcnue
Customs Fixcd CoEt Adjustrent ncvcmc
NoFRdidcfti.l Rwcruc Pcr Customcr Rlccivod
Existing Curromcr Defcnal - Suchargc (Rcbatc)
(c)
Rflcnue Rcports
Rwcnuc Repons
Rwcru! Rcports $
Rcvmuc Rcpons 5
2{.888
92.614.S36
7 5i5,75.1
755 781
14,936
74.6c)1,145
6 5t4.06q
7\ I 910
24.86t
7 4.918.66'7
6,4i q.i 7 5
7 I 5.675
25 Ii8
8l q6l 766
6,9q6. I 48
?t)? 815
(d)(c)(0
24,232
3196. I I
4,752.r85 $
G)(h)(i)
948
$101.82
96,52r $
0)
24,t24
$214.33
5,170,48t
7,994,268
665,303
90,620,709
o.o22t2
2,004,530
5,304,435
$219.t8
(r33.954)
(l) - (r6)
Prgc 3
(s) x (0)
(3) - (l e)
(4) - (20)
(2) - (21)
Pagc I
(10) x (l l)
(8) - (e) {t2)
$
24,255
1201.66
5,036,677 $
6i -i
$l 12.05
70,928 $
7,365,341
747,698
86,616,16t
o.o22t2
t,9t5,965
4,701,619
$194.03
50,507
6,386,003
't39,254
73,3t3,274
0.022t2
t,621,690
4,025,059
il66.78
432,397
6,322,809 t
701,9?0 $
73,674,610
oo22t2 s
1,629,682 3
3,991,157 $
$166.30
360,135 $
6,835,059
692,234
80.235,313
o.o22t2
1,774,805
4,368,020
3180.57
t96,366
q0.67 1.160
7.66E.756 $
754:5t $
:4.984
87.8E I .6El
7.487,987
7s9 496
24,O72
$2@.77
5,049,518
7,556,681
744,375
89,492,445
o.o22t2
t,979,573
4,832,736
s200.76
216,802
$
s
t
25,090
s2.465 399
8. I 60.557
?01 r63
89.95{
$ ?.65,
s 69l
$
$
24,134
s184.70
4,451,456 $
24,000
sl8l.30
4,351,291 $
E6l
$97.83
E4,232 S
24,t90
il88.69
4,564,386 S $
0
3
2,
$l
4,80:
$l
l0l
8
9
l0
ll
t2
l3
t4
l5
$ 7,426,968 t
$ 746,134 $
91,414,788
$ 0.02212 $
$ 2,022,538 S
$ 4,6s8,297 t
3t92 05
$ 378,380 $
$
s
1,47'
68
87,93
0.0
1,94:
4,85t
s,
(4',
tt
$
(7) - (13)
Rrvmuc Rcports
Pagc 3
(16) x (17) $
$
l6
l7
l8
NaCtgow
Actusl Customcr! Nrw Sircc Tcst Yat
Moirtrly Fixcd Coct Adj. Rwmc ps Customcr
Fixcd Con Adjustmot Rwme
080
$l 13. l9
76,969 J
7S:
t r05.82
79,578 S
E02
$99.66
't9,928 I
966
tll5.65
lll,7l9 t
l9
20
2t,,
23
u
25
26
27
28
29
30
3l
32
33
Ac-tul Bss R lc Rcvcnuc Rwcnuc Rcpofis
Aaual Fixcd Chargc Rwcnue Rcvouc Rcpons
Actual Uugc ftWhs) Rcvmuc Repons
Load Changc Adjultmt Rate ($&Wh) Pagc I
Vsiablc Power Supply Rw.nu. (21\ x (22\
Fixcd Production and Trumision Ratc pcr kWh Psgc I wtd avg
Fired Produdion snd Trmision Rrycnuc (23) x (24)
Customq Fixcd Cost Adjun@t RweNG 19) - (20) - (23) - (2:
NorResidemial Rsmuc Pcr C$tomer Rcceivcd
Nw Customer D.feral - Swcbargc (Rcbate) (7) - (26\
Td.l NoFRBilati.l mtrlt- Su*aac (R!brtc)
Dcferrrl. Rm Mrtcd E:pcrs
r*sc* m Dcfcnl
I 08.785
9,649
|.119.141
0.022t2
26,096
o.o24a4
29,J05
43,735
s69.09
27,t93
I t:.073
9.376
l.178.914
o.o22l2
26,O1A
0.024u
29,284
46,t35
t68.87
30,135
l::.b.16
I L79q
I.264,8:l
0.02212
27,918
0.02484
3 1,418
5l,451
s68.42
28,t26
I lri,066
t:.6?6
l.i?8,071
o.o22t2
30,483
0.02484
34,23t
50,676
$63. l9
29,252
I I 6.506
ti 705
t.26.1,057
0.02212
27,961
o.o248r'.
3 1,399
43,501
$50.52
40,731
lol oE9
I5 580
I't26.451
0.022t2
38,189
o.o24u
42,885
64,434
967.97
32,087
I 66.28E
t5 860
1,8,14.69t
o.o22t2
40,805
0.02484
45,822
63,802
$66.05
47,917
$
s
s
$
$
$
$
$
l1l
lr
2.02.
0.0
4
0.0
5{
6'
t
4
05)+(28) | /t05,573N u6,e37 $ 7t,633$ 451,649t 40o,856N 2.a.As, t (t6,037)8 (
RnCwFsctor3 O,2ll)t (1,346)S (429)$ (2"510, (2,1t93 0,245)8 tl69$
Cwtorcr Dcposit Rrte z.Wo 2.0@/o LWo 2.OU/o z.Oe/. 2.0U/o 2.Of/o .
ArryBrlreCrlc$3368877St.l49tl,59tS2,31632,84tta96,l 0:
0 lp3,.9t$ 2.16 S T,JBt a.0,731 $ 00rt7t 2t0,0a93 Ga60.)s (:
34CumulEtivcNon-RcsidotialDefcnal@cbatc)/Surchargeq(29),(30),(32))$401,698$650,166$729,519$1,190,251$1,591,24811,821,297t1,73E,693$1,73:35 Prior Cal€ndrr Ycar Subst lnterrst16 Prior Calendrr Year Subsct Balance
37 Cuent Calodar Ycar Subset Intscst
38 TotalCumulativeDcfcnal Rcslinc(34)+Non- $ 1,056,762 t
Rcs linc (34)
.{ - For Junc o[b, rec A!!ud Av8 Crtt Adj rorkprpcr for FCA rucauc crlcul,rtionr.
968,137 t 1,504,162 S 1,468,465 $ 1,632,892 $ 1,589,,163 $ I,323,606 $ 97t
Exhibit C Page 3 of 10
Avictr Utilities
Electric Fixed Cost Adjurtment Mechanirm (Idaho)
Development ofElectric Deferrals (lt Monthr Ended June 2021)
AW-E-lg.od FCA Basc - Reter EffectivellllB0l9
Linc Sounc
Revised
Jrn-21
Rcvised
Fcb-21
Rcvised
M.F2lD610 Apr-21 Mry-21No.
(a)o)
Noo-Ruidcntid Group
Total Astud Billcd CwtomcB
Total Actual UsgG (kwhs)
Totsl Actual Brs Rste Rflcrue
Total Actull Fixcd Chargc Rwenuc
@tz@5 Actusl Customffi on Systm DurinS Test Ytr
6 Monrhly Fixed Cost Adj. Rwme pq Customq
? Fix€d Cort Adjustmcnt ReYcnu€
t ActurlBaseR t€Rcvcnue
9 Acrual Fixcd Chargc Rwcruc
l0 Actual Usgc (kwhr)
I I Lord Chrngc Adjwtmtt Rrtc ($/kwh)
12 Vuiablc Pows Supply R*crue
13 Customer Fixcd Colt AdjusttMt Rwcrue
14 NoFR6idcmial Rryenue Ps Customer Rc6ivcd
l5 ExistingC$tomcrDcfcnal-Sucharge(Rcbatc)
t!&tw
16 Actual Customcrs Ncw Sircr Tcst Ycar
l7 Morrhly Fixcd Cost Adj. Revcnue pcr Customcr
18 Fixcd Cost Adju$mcnt Rcv€ru€
Actual Basc Rrte ReYcnuc
Actual Fixcd Chargc Rcvcnue
Aclusl Uegc (twhs)
Load Changc Adjustmnt Rrte (t/kwh)
Vriablc Powe Supply Roouc
Fixed Production ud Trmmision Ratc per kwr
Fixed Produaion and Trmirsion Rwcnue
Cusom Fixcd Cost Adjustmmt Rwcnue
NorRcsidcntial Rcvenuc Per Customer Rcccivcd
Ncw Customcr Dcfenal - Surchargc (Rebate)
Totil Non46ddcotirl Dctrral. Suchargc Ecbrt )
Dcfanl.Rcv.r$c Rdrtcd E:t cns
Itaa on Dcfcrrrl
f,tiltuy NolnsUotld Ddqrt IotrB
Cumulativc NonResidcnlial Drfenal (Rcbate/Surcharge
Prior Calmds Ycu Sub$t lDtcrcst
Prior Calcndar Ycs Subrt Balance
CMGnt Calmdar Ycq Subst lrtereEt
(c)
Rwcnuc Rcpons
RwGruc Rcports
Rdcruc Rcpods
Rrvmc Rcpons
(l) - (16)
Psgc 3
(5) x (6)
(3) - (le)
(4) - (20)
(2) - (2t)
Pagc I
(10) x (l l)
(8) - (e) {12)
(7) - (13)
Rw6uc Rcpons
Pagc 3
(16) x (17) $
RwcnucRaports $
Romc Rcports $
RemG Rcports
Pagc I $
(2t')x(22') S
Pagc I vnd avg $
Qr)xQ$ s
te)-(20)-(23)-(2: J
(7) -(26) $
(rs)+(2r) $
ncvCowF dor 3
Customcr Dcposit Rate
(p)
25,275
E6.7t9.150
7 I 58.546 $
64 1.776 $
23,914
s207.66
4,965,867 $
(q)
23,663
$209.77
4,963,743 i
t.6tl
$lt3.l9
182,462 $
G)
23,383
il96.r r
4,585,686 $
7,658,470 S
751,965 $
89,136,094
0.022t2 $
1,971,690 $
4,934,815 S
321 1.04
(349,129) t
88 290.900
?.517.1 t I s
aiE? ?:q $
(t)
23,434
3t81.30
4,248,613 $
I,94E
$97.83
t90,574 $
25.i 70
91.357.4't)
7.816.:6q
70t 186
254. I 67
21 197
2 92t,960
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0.024u
72,6M
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25,215
92 525.19 I
7.972..t21
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5,177,800 $
1,2E5
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149,063 $
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$184.70
4,363,077 $
$ 7,572,t02
$ 610,189
9t,474,5r2
$ 0.02212
s 2,022,53t
3 4,869,382
8202.17
$ 308,418
6,862,976 $
621,329 I
83,309,862
0.02212 s
1,842,814 $
4,398,833 $
sl E1.94
567,034 $
7,t80,439 $
632,2a6 3
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1,89t,873 $
4,656,281 $
1t96.77
307,462 S
6,696,614
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78,388,239
0.022t2
1,733,948
4,295,343
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67,734
7,294,766 8
657,928 S
85,753,1t4
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1,896,859 t
4,739,979 t
$202.27
(491,306) $
$
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I 892
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1.9t 7
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22
23
24
25
26
27
28
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34
35
36
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61,761 I
98,667 $
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Exhibit C
38 TolalcumulstivcDcfcral RBlitrd34)+Non- $
Rcs lirc (34)
A - For Junc only, 3.c Atrnud Av8 Cort Adj workprpcr for FCA Hcorc cd,
t,287,540 2.?90. I l9 2,311,508 $ 2,569,135 t 2,82',1,280
Page 4 of 10
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Dcvelopment of Electric Deferrals (lE Months Ended June 2021)
AVU-E-19-.04 FCA Base - Rates Effcctive l2lll20l9
Purpose: As approved by Order No. 34502 in Case No. AVU-E-19{6, the Company will include a true-up to calculate I
Adjustment (FCA) revenue using annual average customers compared to what was recorded using monthly custom
and record the difference so that the annual FCA revenue is based on annual average customers.
Procedure: Separately for existing and new, residential and non-residential, calculated annual average customers are multiplr
sum of FCA revenue per customer (RPC) by month to calculate total FCA revenue for the period based on annu;
customers (the initial true up is for the 18 month period from January 2020 through June 2021, future true-ups will I
through June annual periods). This was compared to the amount recorded usin8 monthly actual customers and mc
RPC. The difference was recorded with the monthly FCA revenue for June 2021.
Resldentlal
Average Actual Customers (average of line 5 or 16 in Deferral Calc )
Sum of Montly Fixed RPC (sum of line 6 or 17 in Deferral Calc)
Total FCA Revenue using Average Existing Customers
Less Existing Customer FCA Revenue (sum of line 7 or 18 in Deferral Calc)
FCA Revenue to record for June to reflect true-up
June 2021 Actual Customers (line 5 or 16, column U in Deferral Calc)
June 2021 Montly Fixed RPC (line 6 ot 17, column U in Deferral Calc)
Total FCA Revenue for June 2021 using monthly actuals
Net increase/(decrease) to FCA Revenue due to Average Calculation
Non-Residentlal
Average Actual Customers (average of line 5 or 16 in Deferral Calc )
Sum of Montly Fixed RPC (sum of line 6 or 17 in Deferral Calc)
Total FCA Revenue using Average Existing Customers
Less Existing Customer FCA Revenue (sum of line 7 or 18 in Deferral Calc)
FCA Revenue to record for June to reflect true-up
June 2021 Actual Customers (line 5 or 16, column U in Deferral Calc)
June 2021 Montly Fixed RPC (line 6 or ll, column U in Deferral Calc)
Total FCA Revenue for June 2021 using monthly actuals
Net increase/(decrease) to FCA Revenue due to Average Calculation
Page 5 of 10
s
18 month Ended
Existing [r
Customers Cust(
108,358
1,095.14 s
s 1t8,677,47t.02 s
113,949,170.10s 4,728,300.93 s 1r
708,072
rt4.18 S
5 4,774,2L9.O7 S
s (4s,e18.1s) s
1(
23,949
3,548.41 s
s 84,980,773.62 s 2,3!
80,537,114.45 z,ti
2,71
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s
s
s 4,'143,659.17 s
23,626
s 188.6s $
2:
s 4,4s7,96s.06 s
s (14,30s.8e) s
2a
Exhibit C
mar_
Avln lht[66
Ek rrh lltd Con AdJEtmDt Maidm od.no)
Drrdoprent ofltrcd Co|l Adrurtacil n voE by Rdc Srtcdulc - Elstrlc
AVU-E!9{4 ndd EffiY. 12n2019
RESIDENTIAL GENERALWC. LGOEN.SVC. PI'MPINGsmDrnn I sH tt t,
D(LOGENSVC
EXIGGENsvc CLEAi,WAITB, ST&ATE.
SCHEDIJLE25 SCHEDT,LE25P SC}I.4IsH 2t sclt 31.32
I [e-mail] YdRc@
3 TdrlRd.Roauc(r.m{y t,2019)
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$
s
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$ 2,16,M,a,000 t 112,045,000 i 3J,r29,000 t ,lt,t9t,000 l 5,716,000 t 17.6tt000 t 22,552,1)00 $ 3.63
ll3,lto,ooo 3t,791,000 s
(3362,r)00) t 51,192,@0
(2.294.m0)0,135,m0)
5,t06,m0 3
(90.000) I 22,780,000 t
(228,000) t17.t67,000 t
079,000) $
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(NdCEt@6Ody) t
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t290,964 t
0,02615 t
I,t02,632 t
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46,@9200
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9,879,tE0 $
0.021)61 t
9,206,636 $
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12 L4.dCt ngc/MjsMI&13 CffiIrpF.efaRlt@flhEdED14 Codcd tlp Ldd Cteg. Adr!ffi61 Rrtr
lJ Av6g. Nubq of CUM@ (Lirc 8 / 12)16 AmEl klVIl7 Bsic Ctr8c R66EIt CuffiBil.
19 AEgr Baic Citgr
CASE NO. AVU€.1C{' SETTLEf,ENT ITIPUI.ATION AFPEI{DII B
t2e5,164
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13,947,139 t 4,146,963
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EtcIrd.dftil IHCdAdjutDot
Rsildid No*sirhti.l Gqpt07,930 24,135
t,165.926,161 t,(M,6r7,8607,no,9g 9,117,445t295,til 2t9,6t736-00 $t.38
0.@511 o.w
Exhibit c Page 6 of 10
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Page 7 of 10
?.l'.iq.70
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Exhibit C
Avldr Udliticr
Detrlc fircd Cot Adjutnut Mccb.Dlm (Idrho)
DddopMt of MoDttly trLcd Cott Adr!fficrt Rflcloc P.r Cato6E - DLrtrlr
Avlftr-l9{a Rrr6 Eilcctivc l?l/2019
rd Mr 4F Mry h fl A{&D &
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Ptqing Sd.ail.3ln2
S6.Dd ArE Ug[b
Tobl ].IodrdiEd Td Yq UsgG
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Exhibit C
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Page 8 of 1O
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Exhibit C Page 9 of 10
AVISA UTILITIES
R€venue conversion Fador
ldaho - El.dilcSyilm
ruEIVE MOXTHS ENDEO DECEMBER 31,2018
1.m
o @2922
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NetOper.tlnS lhcom. Before FIT
F.deral lncom.T.x @ 21%
REV€NUE CONVERSION FAOOR
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0.ry990.97585
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CASE NO. AW€.I9.{'' SETTLEMENT SNPULATION APPENDIX B P.gG 5 - Rcv ConvcElon Frctor
Exhibit C Page 10 of 1O