20210730ID PCA Final Report 02.2021.pdf

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF FEBRUARY 2021
ID PCA Feb 2021 Page 1 of 20
Avista Corporation PCA
July 2020 through June 2021IPUC Deferral Analysis
Jul-20 thru
Deferral for 2019-20 Deferral Period Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Feb-21
BASE RATE RECOVERY - LOAD CHANGE ADJUSTMENT
Idaho Actual Sales MWh 260,747 262,325 200,094 228,859 264,909 293,188 277,679 268,236 2,056,037Idaho Base Sales MWh 248,508 267,545 222,188 233,573 258,867 300,596 291,519 255,432 2,078,228Actual - Base Sales MWh 12,239 (5,220)(22,094)(4,714)6,042 (7,408)(13,840)12,804 (22,191)LCAR $/MWh 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 Retail Revenue Adjustment - Under(+)/Over(-)$(269,258)114,840 486,068 103,708 (132,924)162,976 304,480 (281,688)488,202
Base-to-Actual Percent Difference %4.92%-1.95%-9.94%-2.02%2.33%-2.46%-4.75%5.01%-1.07%
NET POWER SUPPLY EXPENSE
Actual Expense555 Purchased Power $9,869,695 10,928,100 9,569,453 10,017,659 11,706,704 11,598,520 10,842,390 11,196,254 85,728,775447 Sales for Resale $(6,841,567)(7,823,003)(4,852,075)(5,606,876)(6,417,968)(6,140,828)(6,141,300)(10,652,299)(54,475,916)
501 Thermal Fuel $2,120,045 3,116,082 2,273,596 1,759,242 1,952,420 3,127,177 3,076,898 2,528,161 19,953,621547 CT Fuel $3,030,971 5,587,553 5,566,648 5,945,096 5,742,175 6,805,062 6,183,441 9,662,506 48,523,452456 Transmission Revenue $(2,088,798)(2,272,043)(1,942,659)(1,894,337)(1,185,446)(1,339,874)(1,148,455)(1,455,347)(13,326,959)
565 Transmission Expense $1,407,838 1,374,950 1,394,933 1,430,774 1,356,670 1,374,950 1,427,937 1,395,907 11,163,959
537 MT. Invasive Species Expe $134,176 134,176 134,176 134,176 134,176 134,176 134,176 134,176 1,073,408557 Expense Broker Fees $19,631 1,829 46,235 16,885 13,647 11,492 9,094 24,579 143,392
557 Resource Optimization $699,050 100,288 100,953 597,407 (465,942)(405,420)432,811 (525,048)534,099
Adjusted Actual Net Expense $8,351,041 11,147,932 12,291,260 12,400,026 12,836,436 15,165,255 14,816,992 12,308,889 99,317,831Idaho Allocation Factor $34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%Idaho Actual Net Expense $2,890,295 3,858,299 4,254,006 4,291,650 4,442,690 5,248,695 5,128,161 4,260,106 34,373,902
Authorized Net Expense555 Purchased Power $6,873,649 7,493,752 5,812,287 5,858,969 6,095,603 6,285,056 6,656,472 6,714,560 76,293,710
447 Sales for Resale $(4,383,497)(3,207,858)(5,796,167)(4,809,854)(3,282,986)(4,385,610) (3,058,364)(3,072,028)(49,943,540)501 Thermal Fuel $2,296,839 2,529,061 2,596,434 2,643,241 2,568,771 2,658,469 2,626,073 2,508,793 28,578,793547 CT Fuel $3,622,194 6,001,181 6,718,588 6,093,306 5,933,976 7,575,488 7,913,114 6,814,051 63,160,091
456 Transmission Revenue $(1,893,836)(1,745,852)(1,207,426)(1,243,178)(1,250,663)(1,271,088) (1,350,696)(1,404,488)(16,643,192)565 Transmission Expense $1,382,417 1,382,417 1,382,417 1,382,417 1,382,417 1,382,417 1,382,417 1,382,417 16,589,004Gas Liquids Revenue - 456018 $(43,583)(43,583)(43,583)(43,583)(43,583)(43,583) (43,583) (43,583) (522,996)
Montana Invasive Species Expense $134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 1,610,004 Settlement Adjustments $36,545 52,387 (17,283)17,595 88,374 156,333 229,921 (71,932)199,364Authorized Net Expense $8,024,895 12,595,671 9,579,433 10,033,079 11,626,075 12,491,648 14,489,521 12,961,957 119,321,233
Idaho Allocation Factor $34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%Idaho Authorized Net Expense $2,777,416 4,359,362 3,315,442 3,472,449 4,023,785 4,323,359 5,014,823 4,486,133 41,297,079
RENEWABLE ENERGY CREDIT REVENUEActual REC Revenue $(216,916)(186,661)(179,040)(323,874)(328,875)(200,446)(478,216)(266,329)(2,180,357)Authorized REC Revenue $(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(815,336)
Actual - Authorized REC Revenue $(114,999)(84,744)(77,123)(221,957)(226,958)(98,529)(376,299)(164,412)(1,365,021)
Idaho Allocation Factor $34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%276.88%Actual - Authorized Idaho REC Revenue $(39,801)(29,330)(26,692)(76,819)(78,550)(34,101)(130,237)(56,903)(472,433)
COST RECOVERY SUBJECT TO SHARINGActual - Authorized Net Expense (Idaho share)$112,879 (501,063)938,564 819,201 418,905 925,336 113,338 (226,027)2,601,133Retail Revenue Adjustment $(269,258)114,840 486,068 103,708 (132,924)162,976 304,480 (281,688)488,202
REC Revenue $(39,801)(29,330)(26,692)(76,819)(78,550)(34,101)(130,237)(56,903)(472,433)- 456030 ED ID - Sch 25P Transmission $10,000 10,000 10,738 11,624 11,551 10,000 10,000 10,148 84,061
456380 ED ID - Sch 25P REC Revenue $(20,706)(13,899)(31,762)(28,177)(28,363)(25,651) (29,429)(26,883)(204,870)Sch 25P Net Cost (10,706)(3,899)(21,024)(16,553)(16,812)(15,651)(19,429)(16,735)(120,809)0
Total Cost (Subject to Sharing)$(206,886)(419,452)1,376,916 829,537 190,619 1,038,560 268,152 (581,353)2,496,093Sharing Percentage %90%90%90%90%90%90%90%90%720%Total Cost Recovery Subject to Sharing $(186,197)(377,507)1,239,224 746,583 171,557 934,704 241,337 (523,218)2,246,483
00Total Power Cost Deferral with Adjustments $(186,197)(377,507)1,239,224 746,583 171,557 934,704 241,337 (523,218)2,246,483
AVU-E-19-04
2021 ID PCA - Annual Summary and Act-Auth- Proposed Page: 1 of 2
ID PCA Feb 2021 Page 2 of 20
PCA Deferral Balance Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Jul-20 thru
Monthly Interest Rate %0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.0833%0.0833%Feb-21
PCA Ending Balances
Account 182385 & 182387 June 2019 Ending Balance $0Account 182386 June 2019 Ending Balance $46,080 46,0802019-2020 Beginning Balance $46,080 (450,302)(674,571)702,989 1,515,410 1,652,946 2,547,168 2,747,679 2,185,252
2020-2021 Incremental Deferral $(186,197)(377,507)1,239,224 746,583 171,557 934,704 241,337 (523,218)2,246,483RPS Compliance Adjustment*$(446,075) (446,075)Amortization - Account 182386 $135,813 153,989 139,461 64,666 (36,547)(43,237)(42,948)(41,498)329,699
Amortization - Account 182387 $0Amortization - Projected $02020-21 Ending Balance w/out Current Month Interest $(450,379)(673,820)704,114 1,514,238 1,650,420 2,544,413 2,745,557 2,182,963 2,176,187
Interest $77 (751)(1,125)1,172 2,526 2,755 2,122 2,289 9,0652019-20 Final Ending Deferral Balance $(450,302)(674,571)702,989 1,515,410 1,652,946 2,547,168 2,747,679 2,185,252 2,185,252
2021 ID PCA - Annual Summary and Act-Auth- Proposed Page: 2 of 2
ID PCA Feb 2021 Page 3 of 20
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 523,218.00 0.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 0.00 523,218.00 Current Deferral Reg Asset - PCA
12 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,939.00 Interest Income on 182387
13 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 1,939.00 0.00 Interest Income on 182387
15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 351.00 Interest Income on 182386 Account
20 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID D 351.00 0.00 Interest Income on 182386 Account
25 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 0.00 41,498.00 Amortization of Balance
30 001 557390 - IDAHO PCA AMT ED ID DL 41,498.00 0.00 Amortization of Balance
Totals:567,006.00 567,006.00
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 03/05/2021 at 3:08 PM
Last Update: 03/05/2021 3:07 PM
Approval Requested: 03/05/2021 3:08 PM
Resource Accounting
C
DJ
USD
Effective Date: 202102
March 05, 2021
3/5/2021
ID PCA Feb 2021 Page 4 of 20
Avista Corp.
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM
Manager Revie Feb‐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 
com leteness]
Cognos ‐ Billed Revenue Usage reports attached, parameters reviewed 
and noted to be correct for February 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 February 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 February 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 February 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.  IM
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 February 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 February we are in the 75/25 customer sharing band in WA. 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 BELO
Comment/Question Response Follow‐Up
Preparer Checklist
Reviewer Checklist
ID PCA Feb 2021 Page 5 of 20
Idaho Power Cost Adjustment (PCA) Deferral Balance - Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2020 0.16667%
2021 0.08333%
12/31/2020 182387 2,083,461
1/31/2021 182387 2,083,461 241,337 1,736 2,326,534 2,326,534 0
2/28/2021 182387 2,326,534 (523,218)1,939 1,805,255 2,326,534 521,279
3/31/2021 182387
4/30/2021 182387
5/31/2021 182387
6/30/2021 182387
6/30/2021 182385
7/31/2021 182385
8/31/2021 182385
9/30/2021 182385
10/31/2021 182385
11/30/2021 182385
12/31/2021 182385
Entry:
Debit Credit
557380 ED ID 523,218 Idaho PCA-Def
182387 ED ID 0 523,218 Regulatory Asset ID PCA Deferral
419600 ED ID 0 1,939 Interest Income Energy Deferrals
182387 ED ID 1,939 0 Regulatory Asset ID PCA Deferral
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 Feb 2021 Page 6 of 20
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)386 421,145 421,145 0
2/28/2021 182386 421,145 (41,498)351 379,998 421,145 41,147
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 41,498 Regulatory Asset ID PCA Deferral
557390 ED ID 41,498 0 Idaho PCA Amt
419600 ED ID 0 351 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 Feb 2021 Page 7 of 20
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 $22,038,644 $10,842,390 $11,196,254 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($16,793,599)($6,141,300)($10,652,299)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $5,605,059 $3,076,898 $2,528,161 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $15,845,947 $6,183,441 $9,662,506 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($2,603,802)($1,148,455)($1,455,347)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $2,823,844 $1,427,937 $1,395,907 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $268,352 $134,176 $134,176 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $33,673 $9,094 $24,579 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $27,218,118 $14,384,181 $12,833,937 $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 13,371,032.00 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 (6,130,392.00) (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 5,134,866.00 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 14,727,165.00 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 (2,755,184.00) (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 2,764,834.00 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 (203,834.00) (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 (87,166.00) (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 268,334.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments 157,989.00 229,921.00 (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 27,247,644.00 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 ($29,526)($3,423)($26,103)
22 Resource Optimization ($836,782)($45,405)($791,377)
23 Adjusted Actual - Authorized Net Expense ($866,308)($48,828)($817,480)
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 ($299,829)($16,899)($282,930)
Idaho 100% Activity (Clearwater)($36,164)($19,429)($16,735)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
26 $22,792 $304,480 ($281,688)
27 ($313,201)$268,152 ($581,353)
28 90% of Net Power Cost Change ($281,881)$241,337 ($523,218)
29 ($281,881)$241,337 ($523,218)
30 $281,881 ($241,337)$523,218 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 - 3/5/2021
ID PCA Feb 2021 Page 8 of 20
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 $3,308,589 $1,760,598 $1,547,991 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD (Rocky Reach Slice)$2,383,334 $1,191,667 $1,191,667 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 Douglas County PUD (Wells Settlement)$403,065 $192,122 $210,943 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD (Wells)$363,268 $181,634 $181,634 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 Grant County PUD (Priest Rapids/Wanapum)$1,878,774 $939,387 $939,387 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6
7 Inland Power & Light - Deer Lake $2,363 $1,259 $1,104 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 Small Power $297,354 $156,567 $140,787 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Stimson Lumber $241,942 $136,396 $105,546 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $563,356 $352,910 $210,446 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane- Waste-to-Energy $1,115,149 $553,990 $561,159 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 Clearwater Power Company $4,886 $1,545 $3,341 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA )$4,802,293 $2,379,924 $2,422,369 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
14 Palouse Wind $4,229,819 $2,054,962 $2,174,857 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat, LLC $1,999,353 $741,745 $1,257,608 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $484,308 $216,599 $267,709 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
17 Non-Mon. Accruals ($39,209)($18,915)($20,294)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $22,038,644 $10,842,390 $11,196,254 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $22,029,957 $9,888,603 $12,141,354 $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 ($979,328)$515,200 ($1,494,528)$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 ($39,209)($18,915)($20,294)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555700 $552,985 $245,545 $307,440 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($10,069)($4,642)($5,427)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $1,768,607 $958,220 $810,387 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($1,768,607)($958,220)($810,387)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555710 $484,308 $216,599 $267,709 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0$22,038,644 $10,842,390 $11,196,254 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($13,523,004)($4,624,428)($8,898,576)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($172,743)($60,959)($111,784)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($20,857)($10,659)($10,198)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($61,481)($31,587)($29,894)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($3,015,514)($1,413,667)($1,601,847)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($16,793,599)($6,141,300)($10,652,299)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0

447 SALES FOR RESALE
447000 ($9,380,564)($2,925,963)($6,454,601)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0Deduct Revenue From Solar Select $69,932 $21,742 $48,190 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447100 $34,532 ($255,100)$289,632 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447150 ($3,482,852)($1,163,293)($2,319,559)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447700 ($534,825)($188,420)($346,405)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447710 ($484,308)($216,599)($267,709)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447720 ($3,015,514)($1,413,667)($1,601,847)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
($16,793,599)($6,141,300)($10,652,299)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $1,071,825 $572,049 $499,776 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $9,855 $1,028 $8,827 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $4,496,983 $2,481,260 $2,015,723 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
28 Colstrip Oil-501160 $26,396 $22,561 $3,835 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $5,605,059 $3,076,898 $2,528,161 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Kettle Falls 80,087 42,518 37,569 - - - - - - - - - -
31 Colstrip 165,038 89,341 75,697 - - - - - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $13.45 $13.30
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
2021 WA ID Actual Deferrals ID Monthly 2
ID PCA Feb 2021 Page 9 of 20
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 $101 $113 ($12)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $116,307 $13,515 $102,792 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 ($8,583)$120 ($8,703)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $7,913,646 $3,313,555 $4,600,091 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $7,498,944 $2,848,373 $4,650,571 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $325,532 $7,765 $317,767 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $15,845,947 $6,183,441 $9,662,506 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $26,696,051 $13,961,429 $12,734,622 $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 ($1,439,258)($593,403)($845,855)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
43 456120 ED AN - BPA Trans. ($154,000)($77,000)($77,000)$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 ($204,068)($101,484)($102,584)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 456130 ED AN - Ancillary Services Revenue ($486,538)($216,599)($269,939)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
47 456017 ED AN - Low Voltage ($11,556)($5,778)($5,778)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
48 456700 ED ID - Low Voltage ($10,466)($5,233)($5,233)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
49 456705 ED AN - Low Voltage ($297,916)($148,958)($148,958)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($2,603,802)($1,148,455)($1,455,347)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
51 565000 ED AN $2,814,772 $1,423,401 $1,391,371 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
52 565710 ED AN $9,072 $4,536 $4,536 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $2,823,844 $1,427,937 $1,395,907 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
54 557165 ED AN $26,279 $5,456 $20,823 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
55 557018 ED AN $7,394 $3,638 $3,756 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 Total 557 ED AN Broker & Related Fees $33,673 $9,094 $24,579 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 537000 ED AN - MT Invasive Species $268,352 $134,176 $134,176
58 Total 537 ED AN MT Invasive Species $268,352 $134,176 $134,176 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
59 Econ Dispatch-557010 ($1,038,278)($674,103)($364,175)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
60 Econ Dispatch-557150 $256,579 $834,483 ($577,904)$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 $9,316,081 $2,868,984 $6,447,097 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
64 Fuel Dispatch-456010 $1,861,034 $1,567,174 $293,860 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456015 ($5,159,714)($2,909,737)($2,249,977)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
66 Other Elec Rev - Extraction Plant Cr - 456018 ($65,995)($2,367)($63,628)$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 ($5,261,999)($1,251,637)($4,010,362)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Fuel Bookouts-456711 $288,368 $111,045 $177,323 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456720 ($288,368)($111,045)($177,323)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
71 Other Purchases and Sales Subtotal ($92,292)$432,797 ($525,089)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
($744,545)($478,216)($266,329)$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 $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 $55 $14 $41 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Subtotal $55 $14 $41
79 456030 ED ID - Clearwater Trans $20,148 $10,000 $10,148 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2021 WA ID Actual Deferrals ID Monthly 3
ID PCA Feb 2021 Page 10 of 20
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 ($36,164)($19,429)($16,735)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
82 Net Resource Optimization ($836,782)($45,405)($791,377)
83 Adjusted Actual Net Expense $26,345,172 $14,319,347 $12,025,825
2021 WA ID Actual Deferrals ID Monthly 4
ID PCA Feb 2021 Page 11 of 20
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 287,970 278,350 (33,077) - - - - - - - - - 533,243
Deduct Prior Month Unbilled (178,282) (167,991) (157,877) - - - - - - - - - (504,150)
Add Current Month Unbilled 167,991 157,877 - - - - - - - - - - 325,868
Total Retail Sales 277,679 268,236 (190,954) - - - - - - - - - 354,961
Test Year Consumption 291,519 255,432 263,479 232,405 217,175 214,774 248,508 267,545 222,188 233,573 258,867 300,596 546,951
Difference from Test Year (13,840) 12,804 (454,433) (455,469)
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)$281,688 ($9,997,526) ($10,020,318)
Page 4 of 4
ID PCA Feb 2021 Page 12 of 20
Accounting Period: 202102 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 19,068.27 0 0 39,387.56
0011 - GENERAL SERVICE 0 0 5,271.41 0 0 10,625.35
0012 - RESID&FARM-GEN SERV 0 0 503.41 0 0 1,013.31
0021 - LARGE GENERAL SERV 0 0 7,101.83 0 0 14,502.92
0022 - RESID&FRM-LGE GEN SE 0 0 110.49 0 0 230.19
0025 - EXTRA LGE GEN SERV 0 0 4,380.88 0 0 8,708.78
0031 - PUMPING SERVICE 0 0 518.65 0 0 1,005.35
0032 - PUMPING SVC RES&FRM 0 0 36.75 0 0 74.03
0041 - CO OWNED ST LIGHTS 0 0 0.21 0 0 0.42
0042 - CO OWND ST LTS SO VA 0 0 40.79 0 0 79.17
0044 - CST OWND ST LT SO VA 0 0 3.36 0 0 7.16
0045 - CUST OWND ST LT ENGY 0 0 4.83 0 0 9.66
0046 - CUST OWND ST LT S V 0 0 13.73 0 0 27.55
0047 - AREA LIGHT-COM&INDUS 0 0 4.84 0 0 9.66
0048 - AREA LGHT-FARM&RESID 0 0 9.15 0 0 18.37
0049 - AREA LGHT-HI PRES SO 0 0 32.65 0 0 58.65
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 4,624.64 0 0 9,150.72
Overall - Summary 0 0 41,725.89 0 0 84,908.85
For Internal Use Only
Conversion Factor 0.994549 Conversion Factor Changes October 1st ot Every Year41,498.44
Run Date: Mar 4, 2021
Electric Revenue Report by Revenue Class Data Source: Financial Reporting
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\Rates Backup\Feb 2021Revenue_RateSch_CM_YTD for ID PCA
ID PCA Feb 2021 Page 13 of 20
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 116,347 131,595,225 12,973,157 115,344 271,505,073 26,744,705
21 21 FIRM COMMERCIAL 17,089 84,115,329 7,339,382 16,924 170,646,237 14,788,367
31 31 FIRM- INDUSTRIAL 320 100,865,491 4,510,079 308 200,627,585 8,983,770
39 39 FIRM-PUMPING-IRRIGATION ONLY 42 122,102 11,873 39 241,799 23,418
51 51 LIGHTING-PUBLIC STREET AND HIWAY 136 538,085 198,632 148 1,057,016 391,917
80 80 INTERDEPARTMENT REVENUE 43 224,870 19,665 45 506,954 43,469
83 83 MISC-SERVICE REVENUE SNP 0 0 4,444 0 0 6,436
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 19,089
133,977 317,461,101 25,066,777 132,806 644,584,663 51,001,172
133,977 317,461,101 25,066,777 132,806 644,584,663 51,001,172
133,977 317,461,101 25,066,777 132,806 644,584,663 51,001,172
For Internal Use Only
Run Date: Mar 4, 2021
202102 ED
Data Source: Financial Reporting
Electric Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\Rates Backup\Feb 2021Revenue By Revenue Class ID
ID PCA Feb 2021 Page 14 of 20
Current Month Journal Entry
Jurisdiction: ID
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 01 RESIDENTIAL 3800 01 022 344,021 $24,100
01 RESIDENTIAL 3800 01 032 109,797 $13,729
01 RESIDENTIAL 3800 01 012 1,570,714 $171,704
01 RESIDENTIAL 3800 01 001 59,388,073 $5,748,510
01 - Summary 61,412,606 $5,958,042
21 21 FIRM COMMERCIAL 3800 21 021 19,633,651 $1,387,158
21 FIRM COMMERCIAL 3800 21 031 1,029,127 $99,091
21 FIRM COMMERCIAL 3800 21 011 16,125,446 $1,473,718
21 FIRM COMMERCIAL 3800 21 025 4,797,711 $277,353
21 - Summary 41,585,935 $3,237,319
31 31 FIRM- INDUSTRIAL 3800 31 031 532,604 $50,443
31 FIRM-INDUSTRIAL 3800 31 025PG 33,077,000 $810,387
31 FIRM- INDUSTRIAL 3800 31 021 2,432,768 $162,262
31 FIRM- INDUSTRIAL 3800 31 011 234,376 $20,676
31 FIRM INDUSTRIAL 3800 31 025P 28,007,750 $1,488,711
31 FIRM-INDUSTRIAL 3800 31 025 23,670,520 $1,367,275
31 - Summary 87,955,018 $3,899,753
ID - Summary 190,953,558 $13,095,114
Jurisdiction: WA
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 01 RESIDENTIAL 2800 01 022 1,485,025 $123,740
01 RESIDENTIAL 2800 01 012 3,015,938 $432,830
01 RESIDENTIAL 2800 01 001 116,926,382 $11,232,248
01 RESIDENTIAL 2800 01 032 148,175 $23,988
01 RESIDENTIAL 2800 01 002 381,104 $24,162
01 - Summary 121,956,623 $11,836,969
21 21 FIRM COMMERCIAL 2800 21 011 22,992,340 $2,781,000
21 FIRM COMMERCIAL 2800 21 025 21,472,325 $1,577,770
21 FIRM COMMERCIAL 2800 21 031 1,355,629 $130,355
21 FIRM COMMERCIAL 2800 21 021 43,126,351 $3,788,753
21 - Summary 88,946,644 $8,277,878
31 31 FIRM- INDUSTRIAL 2800 31 021 3,314,431 $276,158
31 FIRM-INDUSTRIAL 2800 31 025 57,966,813 $4,033,289
31 FIRM- INDUSTRIAL 2800 31 031 321,853 $30,612
31 FIRM- INDUSTRIAL 2800 31 011 234,499 $27,133
31 - Summary 61,837,595 $4,367,192
WA - Summary 272,740,863 $24,482,039
Overall - Summary 463,694,421 $37,577,153
H:\Revenue\Unbilled Revenue\2021 Unbilled\Electric Unbilled\202102 SOX Electric Unbilled
ID PCA Feb 2021 Page 15 of 20
03/01/2021 10:50:53 AM
1Page:
202102
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
810,386.50 30,912.000 33,077.000NON-INTERCOMPANY TOTAL:
810,386.50 30,912.000 33,077.000
POWER
Total: 810,386.50 33,077.000 30,912.000
Total $'s
POWER
278613 AVST CORP Energy $24.500 810,386.50 30,912.000 33,077.00001 28 Johnson IT
Term
Type
Sys Opt
Strategy
810,386.50 Total: 33,077.000 30,912.000PFI
ID PCA Feb 2021 Page 16 of 20
Avista Hourly Data 3/4/2021 8:03
DAY  HOUR  
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐> SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
2/28/2021 H16 17 17.58 298.86
2/28/2021 H17 8 15.72 125.76
2/28/2021 H18 0 21.04 0
2/28/2021 H19 0 23.93 0
2/28/2021 H20 0 25.72 0
2/28/2021 H21 0 25.67 0
2/28/2021 H22 0 24.29 0
2/28/2021 H23 0 24.14 0
2/28/2021 H24 0 21.98 0
48,190.30                      
H:\Reports\Power Reports\2021 Reports\Feb 2021\Feb 2021 Solar Select 14
ID PCA Feb 2021 Page 17 of 20
1
McLelland, Ian
From:Groome, Carolyn
Sent:Friday, March 5, 2021 3:40 PM
To:McLelland, Ian; Meister, Keri
Cc:Kettner, Cheryl
Subject:RE: Gas Costs and CT Fuel
Yes, the winter storm that hit around 2/12‐2/17, gas prices were very high.  
Here’s an example: 

ID PCA Feb 2021 Page 18 of 20
2

Carolyn Groome, Resource Accounting
1411 E Mission Ave MSC-7, Spokane, WA, 99202 P 509-495-4574 | F 509-777-9989 www.myavista.com
ID PCA Feb 2021 Page 19 of 20
3

From: McLelland, Ian <[e-mail]>  
Sent: Friday, March 5, 2021 3:11 PM 
To: Groome, Carolyn <[e-mail]>; Meister, Keri <[e-mail]> 
Cc: Kettner, Cheryl <[e-mail]> 
Subject: Gas Costs and CT Fuel 

Hello, 

I was looking through the ERM calculation and the WA/ID deferrals and commodity costs seem pretty high this month. 
That goes for commodity costs in the PGAs and the CT fuel account. Are any of you aware of anything that happened 
this month? Did you hear of gas prices being high or anything? Thanks. 

Ian 

Ian McLelland, Manager of Resource Accounting
1411 E Mission Ave MSC-7, Spokane, WA, 99202 P 509.495.4868 | F 509.777.9882
www.myavista.com

CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain
confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or an agent
of the intended recipient, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this
message and any attachments.  
ID PCA Feb 2021 Page 20 of 20