20210730ID PCA Final Report 01.2021.pdf

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF JANUARY 2021
ID PCA January 2021 Page 1 of 17
Explanation:
Record deferral of power costs in Idaho, amortization of existing balance, and
interest & DFIT entries.
Se . Co. FERC Ser. Jur. S.I.Debit Credit Comment
5 001 557380 - IDAHO PCA-DEF ED ID DL 0.00 241,337.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 241,337.00 0.00 Current Deferral Reg Asset - PCA
12 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,736.00 Interest Income on 182387
13 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 1,736.00 0.00 Interest Income on 182387
15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 386.00 Interest Income on 182386 Account
20 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID D 386.00 0.00 Interest Income on 182386 Account
25 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 0.00 42,948.00 Amortization of Balance
30 001 557390 - IDAHO PCA AMT ED ID DL 42,948.00 0.00 Amortization of Balance
Totals:286,407.00 286,407.00
Prepared by Cheryl Kettner
Reviewed by
Approved for Entry
Corporate Accounting use Only
Date
Date
Date
Page 1 of 1
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
480-ID PCA
Last Saved by:
Submitted by:
Approved by:
Cheryl Kettner
Cheryl Kettner
Printed 02/04/2021 at 9:52 AM
Last Update: 02/04/2021 9:51 AM
Approval Requested: 02/04/2021 9:52 AM
Resource Accounting
C
DJ
USD
Effective Date: 202101
Feb 04, 2021
2/4/2021
ID PCA January 2021 Page 2 of 17
Avista Corp.
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM
Manager Review Jan‐21
Data Input Validation Sign‐off/Date
Verify that total amounts agree to the underlying detail on attached system 
reports, noting any exceptions. [source data accuracy and completeness]
Primary information is from GL Wand. Other data inputs come from: 
Cognos ‐ Billed Revenue Usage and Rates Department amortization 
calculations.
Attach relevant screen shots of system reports, ensuring that the necessary 
parameters are appropriately displayed. [parameters accuracy and 
completeness]
Cognos ‐ Billed Revenue Usage reports attached, parameters reviewed 
and noted to be correct for January 2021.
Agree total amount(s) to relevant journal entries in the GL. [source data 
accuracy and completeness]
Total deferral amounts calculated from workbook agree to journal entry 
line items for January 2021
Validate that check totals equal $0 or variances are immaterial (note all 
variances). [report logic accuracy and completeness]
Updated workbooks for 2021 authorized, updated PT ratio, validated 
formulas, added line items fo new applicable accounts.  
When rolling forward the document, ensure that all formulas are updated 
appropriately.
Validated for January 2021.
Data Input Validation Sign‐off/Date
Review system parameters to ensure that the appropriate filters are used. 
[parameters accuracy and completeness]
Reviewed to make sure that January data was used in all spreadsheets 
and reports.  IM
Agree the system report screen shots to the system export data in the report. 
[source data accuracy and completeness]
Some data is from GL with use of GL wand.  Agreed volumes from Cognos 
report to Load Adjustment and RRC.  I
Verify that total amounts agree to the underlying detail on attached  reports. 
[source data accuracy and completeness]
Agreed totals to respective reports and journal entry. IM
Validate that check totals equal $0 or are immaterial, as noted above. [source 
data accuracy and completeness]
Data checks equal $0. IM
Spreadsheet Logic Validation Sign‐off/Date
Review report to ensure that any assumption and/or threshold for 
investigation used in the document are appropriate. [completeness]
Noted that January data was used and spreadsheet appeared rolled 
forward.  IM
Spot check formulas to ensure that they have been appropriately rolled 
forward and use the appropriate inputs. [accuracy]
IM
Review explanations for all items to ensure appropriateness, and that all 
relevant considerations have been sufficiently documented
In January we are in the deadband in WA, no deferral necessary in 
current month. Verified sharing was calculated appropriately
Review all comments left by preparer IM
Ensure all comments/questions resolved on a timely basis IM
NOTE: ANY COMMENT OR QUESTION SHOULD BE DOCUMENTED BELOW
Comment/Question Response Follow‐Up
Noted balance tranfer in WA between current deferral and pending buckets. 
Transfer is correct.
Preparer Checklist
Reviewer Checklist
ID PCA January 2021 Page 3 of 17
Idaho Power Cost Adjustment (PCA) Deferral Balance - Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate2020 0.16667%
2021 0.08333%
Month Ending Account Beg. Balance
Balance
Transfer
Deferral -
Sur./(Reb.)Adjustments Interest
Interest
Adjustments
Balance with
Interest GLW Balance Recon Adjustment Notes
7/31/2020 182387 0 (186,197)(446,075)0 (632,272)(632,271)
8/31/2020 182387 (632,271)(377,507)(1,054)(1,010,832)(1,010,832)9/30/2020 182387 (1,010,832)1,239,224 (1,685)226,707 226,707
10/31/2020 182387 226,707 746,582 378 973,667 973,66711/30/2020 182387 973,667 171,557 1,623 1,146,847 1,146,84712/31/2020 182387 1,146,847 934,703 1,911 2,083,461 2,083,461
2/28/1900 182387 2,083,461 241,337 1,736 2,326,534 2,326,534 0
3/31/1900 182387 2,326,534 1,939 2,328,473 (2,328,473)
4/30/1900 182387 0 0 0 05/31/1900 182387 0 0 0 0
6/30/1900 182387 0 0 0 07/31/1900 182385 0 0 0 0
7/31/1900 182385
8/31/1900 182385 0 0 0 09/30/1900 182385 0 0 0 0
10/31/1900 182385 0 0 0 011/30/1900 182385 0 0 0 0
12/31/1900 182385 0 0 0 01/31/1901 182387 0 0 0 0
Entry:Debit Credit557380 ED ID 241,337 Idaho PCA-Def
182387 ED ID 241,337 0 Regulatory Asset ID PCA Deferral
419600 ED ID 0 1,736 Interest Income Energy Deferrals182387 ED ID 1,736 0 Regulatory Asset ID PCA Deferral
This account moves to the Pending tab
This account moves from the Pending tab
M:\Idaho PCA\2021\Jan2021 DJ480 ID PCA - Snapshot
ID PCA January 2021 Page 4 of 17
Idaho Power Cost Adjustment (PCA) Deferral Balance - Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2020 0.16667%
2021 0.08333%
12/31/2020 182386 463,707
1/31/2021 182386 463,707 (42,948)386 421,145 463,707 42,562
2/28/2021 182386
3/31/2021 182386
4/30/2021 182386
5/31/2021 182386
6/30/2021 182386
7/31/2021 182386
8/31/2021 182386
9/30/2021 182386
10/31/2021 182386
10/31/2021 182387
11/30/2021 182387 0
12/31/2021 182387
Entry:
Debit Credit
182386 ED ID 0 42,948 Regulatory Asset ID PCA Deferral
557390 ED ID 42,948 0 Idaho PCA Amt
419600 ED ID 0 386 Interest Revenue Energy Deferrals
to the Pending tab
from the Pending tab
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\2021 DJ480 ID PCA
ID PCA January 2021 Page 5 of 17
Line
No.IDAHO ACTUALS TOTAL Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
1 555 Purchased Power $10,842,390 $10,842,390 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($6,141,300)($6,141,300)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $3,076,898 $3,076,898 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $6,183,441 $6,183,441 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($1,148,455)($1,148,455)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $1,427,937 $1,427,937 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $134,176 $134,176 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $9,094 $9,094 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $14,384,181 $14,384,181 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE - SYSTEM
Total through
Jan/21 Feb/21 Mar/21 Apr/21 May/21 Jun/21 Jul/21 Aug/21 Sep/21 Oct/21 Nov/21 Dec/21
10 555 Purchased Power 6,656,472.00 6,656,472.00 6,714,560.00 6,376,335.00 6,174,902.00 6,066,290.00 5,885,835.00 6,873,649.00 7,493,752.00 5,812,287.00 5,858,969.00 6,095,603.00 6,285,056.00
11 447 Sale for Resale (3,058,364.00) (3,058,364.00) (3,072,028.00) (4,566,884.00) (5,980,611.00) (3,814,582.00) (3,585,099.00) (4,383,497.00) (3,207,858.00) (5,796,167.00) (4,809,854.00) (3,282,986.00) (4,385,610.00)
12 501 Thermal Fuel 2,626,073.00 2,626,073.00 2,508,793.00 2,598,458.00 2,294,629.00 1,616,919.00 1,641,106.00 2,296,839.00 2,529,061.00 2,596,434.00 2,643,241.00 2,568,771.00 2,658,469.00
13 547 CT Fuel 7,913,114.00 7,913,114.00 6,814,051.00 6,109,768.00 3,778,713.00 1,270,638.00 1,329,074.00 3,622,194.00 6,001,181.00 6,718,588.00 6,093,306.00 5,933,976.00 7,575,488.00
14 456 Transmission Revenue (1,350,696.00) (1,350,696.00) (1,404,488.00) (1,090,019.00) (1,075,655.00) (1,442,603.00) (1,667,688.00) (1,893,836.00) (1,745,852.00) (1,207,426.00) (1,243,178.00) (1,250,663.00) (1,271,088.00)
15 565 Transmission Expense 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00 1,382,417.00
16 REC Rev (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00) (101,917.00)
17 Gas Liquids Revenue (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00) (43,583.00)
18 Montana Invasive Species Expense 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments 229,921.00 229,921.00 (71,932.00) (7,545.00) 2,378.00 (164,615.00) (122,794.00) 36,545.00 52,387.00 (17,283.00) 17,595.00 88,374.00 156,333.00
20 Authorized Net Expense 14,387,604.00 14,387,604.00 12,860,040.00 10,791,197.00 6,565,440.00 4,903,131.00 4,851,518.00 7,922,978.00 12,493,755.00 9,477,517.00 9,931,163.00 11,524,159.00 12,389,732.00
21 Actual - Authorized Net Expense ($3,423)($3,423)
22 Resource Optimization ($45,405)($45,405)
23 Adjusted Actual - Authorized Net Expense ($48,828)($48,828)
24 Idaho Allocation 34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%
25 Idaho Share ($16,899)($16,899)
Idaho 100% Activity (Clearwater)($19,429)($19,429)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
26 $304,480 $304,480
27 $268,152 $268,152
28 90% of Net Power Cost Change $241,337 $241,337
29 $241,337 $241,337
30 ($241,337)($241,337) Acct 557380 Entry; (+) Rebate, (-) Surcharge
ID Load Change Adjustment (+) Surcharge; (-)
Total Power Cost Deferral (+)
Surcharge; (-) Rebate
Net Power Cost Increase (+) Surcharge; (-)
Rebate
2021 WA ID Actual Deferrals - 2/4/2021
ID PCA January 2021 Page 6 of 17
Line
No.TOTAL Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
555 PURCHASED POWER
1 Other Short-Term Purchases $1,760,598 $1,760,598 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD (Rocky Reach Slice)$1,191,667 $1,191,667 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 Douglas County PUD (Wells Settlement)$192,122 $192,122 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD (Wells)$181,634 $181,634 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 Grant County PUD (Priest Rapids/Wanapum)$939,387 $939,387 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6
7 Inland Power & Light - Deer Lake $1,259 $1,259 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 Small Power $156,567 $156,567 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Stimson Lumber $136,396 $136,396 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $352,910 $352,910 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane- Waste-to-Energy $553,990 $553,990 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 Clearwater Power Company $1,545 $1,545 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA )$2,379,924 $2,379,924 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
14 Palouse Wind $2,054,962 $2,054,962 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat, LLC $741,745 $741,745 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $216,599 $216,599 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
17 Non-Mon. Accruals ($18,915)($18,915)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $10,842,390 $10,842,390 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $9,888,603 $9,888,603 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $515,200 $515,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 ($18,915)($18,915)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555700 $245,545 $245,545 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($4,642)($4,642)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $958,220 $958,220 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($958,220)($958,220)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555710 $216,599 $216,599 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0$10,842,390 $10,842,390 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($4,624,428)($4,624,428)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($60,959)($60,959)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($10,659)($10,659)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($31,587)($31,587)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($1,413,667)($1,413,667)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($6,141,300)($6,141,300)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

447 SALES FOR RESALE
447000 ($2,925,963)($2,925,963)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0Deduct Revenue From Solar Select $21,742 $21,742 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447100 ($255,100)($255,100)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447150 ($1,163,293)($1,163,293)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447700 ($188,420)($188,420)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447710 ($216,599)($216,599)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447720 ($1,413,667)($1,413,667)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
($6,141,300)($6,141,300)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $572,049 $572,049 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $1,028 $1,028 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $2,481,260 $2,481,260 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
28 Colstrip Oil-501160 $22,561 $22,561 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $3,076,898 $3,076,898 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Kettle Falls 42,518 42,518 - - - - - - - - - - -
31 Colstrip 89,341 89,341 - - - - - - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $13.45
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
2021 WA ID Actual Deferrals ID Monthly 2
ID PCA January 2021 Page 7 of 17
Line
No.TOTAL Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
547 FUEL
34 NE CT Gas-547213 $113 $113 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $13,515 $13,515 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $120 $120 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $3,313,555 $3,313,555 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $2,848,373 $2,848,373 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $7,765 $7,765 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $6,183,441 $6,183,441 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $13,961,429 $13,961,429 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
202101 202102 202103 202104 202105 202106 202107 202108 202109 202110 202111 202112
42 456100 ED AN ($593,403)($593,403)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
43 456120 ED AN - BPA Trans. ($77,000)($77,000)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
44 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN - Clearwater Trans ($101,484)($101,484)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 456130 ED AN - Ancillary Services Revenue ($216,599)($216,599)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
47 456017 ED AN - Low Voltage ($5,778)($5,778)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
48 456700 ED ID - Low Voltage ($5,233)($5,233)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
49 456705 ED AN - Low Voltage ($148,958)($148,958)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($1,148,455)($1,148,455)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
51 565000 ED AN $1,423,401 $1,423,401 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
52 565710 ED AN $4,536 $4,536 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $1,427,937 $1,427,937 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
54 557165 ED AN $5,456 $5,456 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
55 557018 ED AN $3,638 $3,638 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 Total 557 ED AN Broker & Related Fees $9,094 $9,094 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 537000 ED AN - MT Invasive Species $134,176 $134,176
58 Total 537 ED AN MT Invasive Species $134,176 $134,176 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
59 Econ Dispatch-557010 ($674,103)($674,103)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
60 Econ Dispatch-557150 $834,483 $834,483 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
61 Gas Bookouts-557700 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
62 Gas Bookouts-557711 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
63 Intraco Thermal Gas-557730 $2,868,984 $2,868,984 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
64 Fuel Dispatch-456010 $1,567,174 $1,567,174 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456015 ($2,909,737)($2,909,737)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
66 Other Elec Rev - Extraction Plant Cr - 456018 ($2,367)($2,367)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
67 Other Elec Rev - Specified Source - 456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
68 Intraco Thermal Gas-456730 ($1,251,637)($1,251,637)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Fuel Bookouts-456711 $111,045 $111,045 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456720 ($111,045)($111,045)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
71 Other Purchases and Sales Subtotal $432,797 $432,797 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
($478,216)($478,216)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
74 Misc. Power Exp. Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
75 REC Purchases Subtotal $0 $0
76 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Wind REC Exp Actual 557395 $14 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Subtotal $14 $14
79 456030 ED ID - Clearwater Trans $10,000 $10,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2021 WA ID Actual Deferrals ID Monthly 3
ID PCA January 2021 Page 8 of 17
Line
No.TOTAL Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
81 Clearwater ($19,429)($19,429)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
82 Net Resource Optimization ($45,405)($45,405)
83 Adjusted Actual Net Expense $14,319,347 $14,319,347
2021 WA ID Actual Deferrals ID Monthly 4
ID PCA January 2021 Page 9 of 17
Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 YTD
Total Billed Sales 287,970 (39,111) - - - - - - - - - - 248,859
Deduct Prior Month Unbilled (178,282) (167,991) - - - - - - - - - - (346,273)
Add Current Month Unbilled 167,991 - - - - - - - - - - - 167,991
Total Retail Sales 277,679 (207,102) - - - - - - - - - - 70,577
Test Year Consumption 291,519 255,432 263,479 232,405 217,175 214,774 248,508 267,545 222,188 233,573 258,867 300,596 291,519
Difference from Test Year (13,840) (462,534) (476,374)
Load Change Adjustment Rate -
$/MWh $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00
($304,480)($10,175,748) ($10,480,228)
Page 4 of 4
ID PCA January 2021 Page 10 of 17
Accounting Period: 202101 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 20,319.29 0 0 20,319.29
0011 - GENERAL SERVICE 0 0 5,353.94 0 0 5,353.94
0012 - RESID&FARM-GEN SERV 0 0 509.9 0 0 509.9
0021 - LARGE GENERAL SERV 0 0 7,401.09 0 0 7,401.09
0022 - RESID&FRM-LGE GEN SE 0 0 119.7 0 0 119.7
0025 - EXTRA LGE GEN SERV 0 0 4,327.9 0 0 4,327.9
0031 - PUMPING SERVICE 0 0 486.7 0 0 486.7
0032 - PUMPING SVC RES&FRM 0 0 37.28 0 0 37.28
0041 - CO OWNED ST LIGHTS 0 0 0.21 0 0 0.21
0042 - CO OWND ST LTS SO VA 0 0 38.38 0 0 38.38
0044 - CST OWND ST LT SO VA 0 0 3.8 0 0 3.8
0045 - CUST OWND ST LT ENGY 0 0 4.83 0 0 4.83
0046 - CUST OWND ST LT S V 0 0 13.82 0 0 13.82
0047 - AREA LIGHT-COM&INDUS 0 0 4.82 0 0 4.82
0048 - AREA LGHT-FARM&RESID 0 0 9.22 0 0 9.22
0049 - AREA LGHT-HI PRES SO 0 0 26 0 0 26
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 4,526.08 0 0 4,526.08
Overall - Summary 0 0 43,182.96 0 0 43,182.96
For Internal Use Only
Conversion Factor 0.994549 Conversion Factor Changes October 1st ot Every Year42,947.57
Run Date: Feb 3, 2021

Electric Revenue Report by Revenue Class Data Source: Financial Reporting
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\Rates Backup\Jan 2021Revenue_RateSch_CM_YTD for ID PCA
ID PCA January 2021 Page 11 of 17
State Code: ID
Accounting Period Service Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt YTD Average Meters YTD Usage YTD Revenue Amt
01 01 RESIDENTIAL 114,340 139,909,849 13,771,548 114,340 139,909,849 13,771,548
21 21 FIRM COMMERCIAL 16,758 86,530,908 7,448,986 16,758 86,530,908 7,448,986
31 31 FIRM- INDUSTRIAL 295 99,762,094 4,473,691 295 99,762,094 4,473,691
39 39 FIRM-PUMPING-IRRIGATION ONLY 35 119,697 11,545 35 119,697 11,545
51 51 LIGHTING-PUBLIC STREET AND HIWAY 160 518,930 193,285 160 518,930 193,285
80 80 INTERDEPARTMENT REVENUE 46 282,084 23,804 46 282,084 23,804
83 83 MISC-SERVICE REVENUE SNP 0 0 1,992 0 0 1,992
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 9,545
131,634 327,123,562 25,934,395 131,634 327,123,562 25,934,395
131,634 327,123,562 25,934,395 131,634 327,123,562 25,934,395
131,634 327,123,562 25,934,395 131,634 327,123,562 25,934,395
For Internal Use Only
Run Date: Feb 3, 2021
202101 ED
Data Source: Financial Reporting
Electric Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\Rates Backup\Jan 2021Revenue By Revenue Class ID
ID PCA January 2021 Page 12 of 17
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 3800 01 012 1,615,710 $176,191
01 RESIDENTIAL 3800 01 032 112,471 $13,784
01 RESIDENTIAL 3800 01 001 64,206,774 $6,194,370
01 RESIDENTIAL 3800 01 022 378,446 $26,405
66,313,400 $6,410,750
21 FIRM COMMERCIAL 3800 21 021 20,893,744 $1,466,866
21 FIRM COMMERCIAL 3800 21 011 16,610,036 $1,510,259
21 FIRM COMMERCIAL 3800 21 031 1,065,767 $102,221
21 FIRM COMMERCIAL 3800 21 025 5,130,156 $290,789
43,699,703 $3,370,135
31 FIRM-INDUSTRIAL 3800 31 025 24,028,754 $1,369,819
31 FIRM- INDUSTRIAL 3800 31 011 235,078 $20,671
31 FIRM- INDUSTRIAL 3800 31 031 421,320 $39,955
31 FIRM-INDUSTRIAL 3800 31 025PG 39,111,000 $958,220
31 FIRM- INDUSTRIAL 3800 31 021 2,461,345 $163,990
31 FIRM INDUSTRIAL 3800 31 025P 30,830,960 $1,547,260
97,088,457 $4,099,915
207,101,560 $13,880,799
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 2800 01 001 124,982,746 $11,980,959
01 RESIDENTIAL 2800 01 022 1,668,401 $137,927
01 RESIDENTIAL 2800 01 002 376,025 $23,866
01 RESIDENTIAL 2800 01 032 145,341 $23,279
01 RESIDENTIAL 2800 01 012 3,283,372 $465,931
130,455,886 $12,631,963
21 FIRM COMMERCIAL 2800 21 021 47,682,911 $4,168,286
21 FIRM COMMERCIAL 2800 21 011 24,468,837 $2,945,748
21 FIRM COMMERCIAL 2800 21 031 1,237,173 $117,928
21 FIRM COMMERCIAL 2800 21 025 22,176,658 $1,596,456
95,565,579 $8,828,418
31 FIRM- INDUSTRIAL 2800 31 011 253,353 $29,194
31 FIRM-INDUSTRIAL 2800 31 025 61,448,551 $4,220,397
31 FIRM- INDUSTRIAL 2800 31 031 263,780 $25,004
31 FIRM- INDUSTRIAL 2800 31 021 3,224,968 $269,166
65,190,652 $4,543,761
291,212,117 $26,004,142
498,313,677 $39,884,941
21 - Summary
31
31 - Summary
WA - Summary
Overall - Summary
ID - Summary
Jurisdiction: WA
01
01 - Summary
21
01 - Summary
21
21 - Summary
31
31 - Summary
Jurisdiction: ID
01
Current Month Journal Entry
H:\Revenue\Unbilled Revenue\2021 Unbilled\Electric Unbilled\202101 SOX Electric Unbilled
ID PCA January 2021 Page 13 of 17
02/01/2021 08:58:53 AM
1Page:
202101
Date:
NUCUTDatabase:
arpptr
Power Transaction Register
Contract Month:
ALLDirection:
Clearwater Paper CorporationCounterparty:
ALLTerm Type:
ALLDeal Type:
YCompany Deal Type Exclusions Maintenance Form?:
POWERProfit Center:
NEQR Variance Only?:
Beg
Day
End
Day Deal # Point Code FERC Product
Contracted
Volume
Actual
Volume PriceTrader
PURCHASES
AU
Clearwater Paper Corporation
NON-INTERCOMPANY
958,219.50 34,224.000 39,111.000NON-INTERCOMPANY TOTAL:
958,219.50 34,224.000 39,111.000
POWER
Total: 958,219.50 39,111.000 34,224.000
Total $'s
POWER
278613 AVST CORP Energy $24.500 958,219.50 34,224.000 39,111.00001 31 Johnson IT
Term
Type
Sys Opt
Strategy
958,219.50 Total: 39,111.000 34,224.000PFI
ID PCA January 2021 Page 14 of 17
Avista Hourly Data 02/03/2021 15:57 PM
DAY  HOUR  
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐>SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
1/30/2021 H13 7 17.54 122.78                           
1/30/2021 H14 4 17.44 69.76                              
1/30/2021 H15 5 17.08 85.40                              
1/30/2021 H16 2 17.03 34.06                              
1/30/2021 H17 0 21.23 ‐                                  
1/30/2021 H18 0 21.75 ‐                                  
1/30/2021 H19 0 22.06 ‐                                  
1/30/2021 H20 0 20.41 ‐                                  
1/30/2021 H21 0 20.65 ‐                                  
1/30/2021 H22 0 18.53 ‐                                  
1/30/2021 H23 0 18.76 ‐                                  
1/30/2021 H24 0 18.74 ‐                                  
1/31/2021 H01 0 18.46 ‐                                  
1/31/2021 H02 0 19.39 ‐                                  
1/31/2021 H03 0 19.45 ‐                                  
1/31/2021 H04 0 19.38 ‐                                  
1/31/2021 H05 0 19.11 ‐                                  
1/31/2021 H06 0 19.16 ‐                                  
1/31/2021 H07 0 20.81 ‐                                  
1/31/2021 H08 0 19.53 ‐                                  
1/31/2021 H09 1 19.09 19.09                              
1/31/2021 H10 1 19.01 19.01                              
1/31/2021 H11 3 19.59 58.77                              
1/31/2021 H12 3 21.12 63.36                              
1/31/2021 H13 3 21.03 63.09                              
1/31/2021 H14 2 18.38 36.76                              
1/31/2021 H15 2 19.17 38.34                              
1/31/2021 H16 0 22.16 ‐                                  
1/31/2021 H17 1 25.19 25.19                              
1/31/2021 H18 0 27.36 ‐                                  
1/31/2021 H19 0 26.5 ‐                                  
1/31/2021 H20 0 22.23 ‐                                  
1/31/2021 H21 0 23.08 ‐                                  
1/31/2021 H22 0 16.07 ‐                                  
1/31/2021 H23 0 17.59 ‐                                  
1/31/2021 H24 0 15.91 ‐                                  
21,741.97                      
H:\Reports\Power Reports\2021 Reports\Jan 2021\Jan 2021 Solar Select NUCUT Report 13
ID PCA January 2021 Page 15 of 17
Office of the Secretary
Service Date
December 10, 2020
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

IN THE MATTER OF THE INTEREST RATE
ON DEPOSITS COLLECTED FROM
CUSTOMERS OF GAS, ELECTRIC,
TELEPHONE AND WATER PUBLIC
UTILITIES FOR CALENDAR YEAR 2021
)
)
)
)
)
)

CASE NO. GNR-U-20-04

ORDER NO. 34866

The Commission’s Customer Relations Rules for Gas, Electric and Water Utilities
(IDAPA 31.21.01.106) and the Customer Relations Rules for Telephone Companies (IDAPA
31.41.01.104) require utilities to pay interest on customer deposits. To determine the interest rate,
the Commission calculates the 12-month average interest rate for one-year treasury bills for the
previous November 1 through October 31, rounded to the nearest whole percent. Public utilities
must pay the rounded interest rate on customer deposits during the next calendar year.
Using the weekly rates as posted by the U.S. Department of Treasury, the average
interest rate for one-year treasury bills for the 12-month period from November 1, 2019 through
October 31, 2020, is 0.62%. Accordingly, public utilities must pay 1.0% annual interest on all
customer deposits for calendar year 2021.
O R D E R
IT IS HEREBY ORDERED that 1.0% annual interest shall be paid during calendar
year 2021 on customer deposits held by gas, electric, water, and telephone companies subject to
this Commission’s jurisdiction under IDAPA 31.21.01.106 and 31.41.01.104. The Commission
Secretary shall serve this Order upon all public utilities operating within Idaho.
IT IS FURTHER ORDERED that the rate on deferred accounts using the customer
deposit rate during calendar year 2021 shall be 1.0%.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one (21) days of the service date of this Order. Within seven (7)
days after any person has petitioned for reconsideration, any other person may cross-petition for
reconsideration. See Idaho Code §§ 61-626 and 62-619.
ID PCA January 2021 Page 16 of 17
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 10th day
of December 2020.

PAUL KJELLANDER, PRESIDENT

KRISTINE RAPER, COMMISSIONER

ERIC ANDERSON, COMMISSIONER

ATTEST:

Jan Noriyuki
Commission Secretary

I:\Legal\MULTI-UTILITY\GNRU2004_final_jh.docx
ID PCA January 2021 Page 17 of 17