20210730ID PCA Final Report 03.2021.pdf

AVISTA UTILITIES

POWER COST ADJUSTMENT REPORT
MONTH OF MARCH 2021
ID PCA March 2021 Page 1 of 18
Avista Corporation PCA
July 2020 through June 2021IPUC Deferral Analysis
Deferral for 2019-20 Deferral Period Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21
BASE RATE RECOVERY - LOAD CHANGE ADJUSTMENT
Idaho Actual Sales MWh 260,747 262,325 200,094 228,859 264,909 293,188 277,679 268,236 263,641Idaho Base Sales MWh 248,508 267,545 222,188 233,573 258,867 300,596 291,519 255,432 263,479Actual - Base Sales MWh 12,239 (5,220)(22,094)(4,714)6,042 (7,408)(13,840)12,804 162LCAR$/MWh 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 Retail Revenue Adjustment - Under(+)/Over(-)$(269,258)114,840 486,068 103,708 (132,924)162,976 304,480 (281,688)(3,564)
Base-to-Actual Percent Difference %4.92%-1.95%-9.94%-2.02%2.33%-2.46%-4.75%5.01%0.06%
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 12,433,514447 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)(4,461,531)
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 3,256,809547 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 3,546,107456 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)(1,193,050)
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 1,456,732
537 MT. Invasive Species Expe $134,176 134,176 134,176 134,176 134,176 134,176 134,176 134,176 134,176557 Expense Broker Fees $19,631 1,829 46,235 16,885 13,647 11,492 9,094 24,579 12,090
557 Resource Optimization $699,050 100,288 100,953 597,407 (465,942)(405,420)432,811 (525,048)(523,916)
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 14,660,931Idaho Allocation Factor $34.61%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 5,074,148
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 6,376,335
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)(4,566,884)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 2,598,458547 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 6,109,768
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)(1,090,019)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 1,382,417Gas Liquids Revenue - 456018 $(43,583)(43,583)(43,583)(43,583)(43,583)(43,583) (43,583) (43,583) (43,583)
Montana Invasive Species Expense $134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 Settlement Adjustments $36,545 52,387 (17,283)17,595 88,374 156,333 229,921 (71,932)(7,545)Authorized 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 10,893,114
Idaho Allocation Factor $34.61%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 3,770,107
RENEWABLE ENERGY CREDIT REVENUEActual REC Revenue $(216,916)(186,661)(179,040)(323,874)(328,875)(200,446)(478,216)(266,329)(386,437)Authorized REC Revenue $(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)
Actual - Authorized REC Revenue $(114,999)(84,744)(77,123)(221,957)(226,958)(98,529)(376,299)(164,412)(284,520)
Idaho Allocation Factor $34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%Actual - Authorized Idaho REC Revenue $(39,801)(29,330)(26,692)(76,819)(78,550)(34,101)(130,237)(56,903)(98,472)
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)1,304,041Retail Revenue Adjustment $(269,258)114,840 486,068 103,708 (132,924)162,976 304,480 (281,688)(3,564)
REC Revenue $(39,801)(29,330)(26,692)(76,819)(78,550)(34,101)(130,237)(56,903)(98,472)
456030 ED ID - Sch 25P Transmission $10,000 10,000 10,738 11,624 11,551 10,000 10,000 10,148 10,258
456380 ED ID - Sch 25P REC Revenue $(20,706)(13,899)(31,762)(28,177)(28,363)(25,651) (29,429)(26,883)(24,848)Sch 25P Net Cost (10,706)(3,899)(21,024)(16,553)(16,812)(15,651)(19,429)(16,735)(14,590)
Total Cost (Subject to Sharing)$(206,886)(419,452)1,376,916 829,537 190,619 1,038,560 268,152 (581,353)1,187,415Sharing Percentage %90%90%90%90%90%90%90%90%90%Total Cost Recovery Subject to Sharing $(186,197)(377,507)1,239,224 746,583 171,557 934,704 241,337 (523,218)1,068,674
Total Power Cost Deferral with Adjustments $(186,197)(377,507)1,239,224 746,583 171,557 934,704 241,337 (523,218)1,068,674
AVU-E-19-04
2021 ID PCA - Annual Summary and Act-Auth- Proposed Page: 1 of 2
ID PCA March 2021 Page 2 of 18
PCA Deferral Balance Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21
Monthly Interest Rate %0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.0833%0.0833%0.0833%
PCA Ending Balances
Account 182385 & 182387 June 2019 Ending Balance $Account 182386 June 2019 Ending Balance $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 $(186,197)(377,507)1,239,224 746,583 171,557 934,704 241,337 (523,218)1,068,674RPS Compliance Adjustment*$(446,075) Amortization - Account 182386 $135,813 153,989 139,461 64,666 (36,547)(43,237)(42,948)(41,498)(43,431)
Amortization - Account 182387 $Amortization - Projected $2020-21 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 3,210,495
Interest $77 (751)(1,125)1,172 2,526 2,755 2,122 2,289 1,8202019-20 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 3,212,315
2021 ID PCA - Annual Summary and Act-Auth- Proposed Page: 2 of 2
ID PCA March 2021 Page 3 of 18
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 1,068,674.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 1,068,674.00 0.00 Current Deferral Reg Asset - PCA
12 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,504.00 Interest Income on 182387
13 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 1,504.00 0.00 Interest Income on 182387
15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 317.00 Interest Income on 182386 Account
20 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID D 317.00 0.00 Interest Income on 182386 Account
25 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 0.00 43,431.00 Amortization of Balance
30 001 557390 - IDAHO PCA AMT ED ID DL 43,431.00 0.00 Amortization of Balance
Totals:1,113,926.00 1,113,926.00
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 04/07/2021 at 11:59 AM
Last Update: 04/07/2021 11:58 AM
Approval Requested: 04/07/2021 11:59 AM
Resource Accounting
C
DJ
USD
Effective Date: 202103
April 07, 2021
4/7/2021
ID PCA March 2021 Page 4 of 18
Avista Corp.
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM
Manager Revie Mar‐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 March 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 March 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 March 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 March 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 March 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 March 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 March 2021 Page 5 of 18
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 1,805,255 0
3/31/2021 182387 1,805,255 1,068,674 1,504 2,875,433 1,805,255 (1,070,178)
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 0 1,068,674 Idaho PCA-Def
182387 ED ID 1,068,674 0 Regulatory Asset ID PCA Deferral
419600 ED ID 0 1,504 Interest Income Energy Deferrals
182387 ED ID 1,504 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 March 2021 Page 6 of 18
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)351 379,998 379,998 0
3/31/2021 182386 379,998 (43,431)317 336,884 379,998 43,114
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 43,431 Regulatory Asset ID PCA Deferral
557390 ED ID 43,431 0 Idaho PCA Amt
419600 ED ID 0 317 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 March 2021 Page 7 of 18
Line 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 $34,472,159 $10,842,391 $11,196,255 $12,433,514 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($21,255,130)($6,141,300)($10,652,299)($4,461,531)$0 $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $8,861,868 $3,076,898 $2,528,161 $3,256,809 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $19,392,054 $6,183,441 $9,662,506 $3,546,107 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($3,796,852)($1,148,455)($1,455,347)($1,193,050)$0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $4,280,576 $1,427,937 $1,395,907 $1,456,732 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $402,528 $134,176 $134,176 $134,176 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $45,763 $9,094 $24,579 $12,090 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $42,402,966 $14,384,182 $12,833,938 $15,184,847 $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 19,747,367.00 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 (10,697,276.00) (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 7,733,324.00 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 20,836,933.00 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 (3,845,203.00) (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 4,147,251.00 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 (305,751.00) (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 (130,749.00) (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 402,501.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments 150,444.00 229,921.00 (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 38,038,841.00 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 $4,364,125 ($3,423)($26,103)$4,393,650
22 Resource Optimization ($1,747,135)($45,405)($791,377)($910,353)
23 Adjusted Actual - Authorized Net Expense $2,616,990 ($48,828)($817,480)$3,483,297
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 $905,740 ($16,899)($282,930)$1,205,569
Idaho 100% Activity (Clearwater)($50,754)($19,429)($16,735)($14,590)$0 $0 $0 $0 $0 $0 $0 $0 $0
26 $19,231 $304,483 ($281,688)($3,564)
27 $874,218 $268,155 ($581,353)$1,187,415
28 90% of Net Power Cost Change $786,796 $241,340 ($523,217)$1,068,674
29 $786,796 $241,340 ($523,217)$1,068,674
30 ($786,796)($241,340)$523,217 ($1,068,674)
ID Load Change Adjustment (+) Surcharge; (-) Rebate
Net Power Cost Increase (+) Surcharge; (-)
Rebate
Surcharge; (-) Rebate
Acct 557380 Entry; (+) Rebate, (-) Surcharge
Book1 - 4/15/2021
ID PCA March 2021 Page 8 of 18
LineNo.TOTAL Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21555 PURCHASED POWER1Other Short-Term Purchases $6,619,599 $1,760,599 $1,547,992 $3,311,009 $0 $0 $0 $0 $0 $0 $0 $0 $02Chelan County PUD (Rocky Reach Slice)$3,575,001 $1,191,667 $1,191,667 $1,191,667 $0 $0 $0 $0 $0 $0 $0 $0 $03Douglas County PUD (Wells Settlement)$520,013 $192,122 $210,943 $116,948 $0 $0 $0 $0 $0 $0 $0 $0 $04Douglas County PUD (Wells)$544,902 $181,634 $181,634 $181,634 $0 $0 $0 $0 $0 $0 $0 $0 $05Grant County PUD (Priest Rapids/Wanapum)$2,818,161 $939,387 $939,387 $939,387 $0 $0 $0 $0 $0 $0 $0 $0 $0
6
10 City of Spokane-Upriver $777,776 $352,910 $210,446 $214,420 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane- Waste-to-Energy $1,607,687 $553,990 $561,159 $492,538 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $34,472,159 $10,842,391 $11,196,255 $12,433,514 $0 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER 555000 $34,226,236 $9,888,603 $12,141,354 $12,196,279 $0 $0 $0 $0 $0 $0 $0 $0 $0555030$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555100($986,348)$515,200 ($1,494,528)($7,020)$0 $0 $0 $0 $0 $0 $0 $0 $0555312$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555313$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555380$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555550($50,250)($18,915)($20,294)($11,041)$0 $0 $0 $0 $0 $0 $0 $0 $0555700$611,785 $245,545 $307,440 $58,800 $0 $0 $0 $0 $0 $0 $0 $0 $0Solar Select Adjustment ($17,694)($4,642)($5,427)($7,625)$0 $0 $0 $0 $0 $0 $0 $0 $0555380$2,694,658 $958,220 $810,387 $926,051 $0 $0 $0 $0 $0 $0 $0 $0 $0Clearwater Adjustment ($2,694,657)($958,220)($810,387)($926,051)$0 $0 $0 $0 $0 $0 $0 $0 $0555710$688,429 $216,599 $267,709 $204,121 $0 $0 $0 $0 $0 $0 $0 $0 $0
19 Short-Term Sales ($16,528,424)($4,624,428)($8,898,576)($3,005,420)$0 $0 $0 $0 $0 $0 $0 $0 $020Nichols Pumping Index Sale ($245,849)($60,959)($111,784)($73,106)$0 $0 $0 $0 $0 $0 $0 $0 $021Soverign/Kaiser Load Following ($32,208)($10,659)($10,198)($11,351)$0 $0 $0 $0 $0 $0 $0 $0 $022Pend Oreille DES ($86,549)($31,587)($29,894)($25,068)$0 $0 $0 $0 $0 $0 $0 $0 $023Merchant Ancillary Services ($4,362,100)($1,413,667)($1,601,847)($1,346,586)$0 $0 $0 $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($21,255,130)($6,141,300)($10,652,299)($4,461,531)$0 $0 $0 $0 $0 $0 $0 $0 $0

447 SALES FOR RESALE 447000 ($10,836,524)($2,925,963)($6,454,601)($1,455,960)$0 $0 $0 $0 $0 $0 $0 $0 $0$162,969 $21,742 $48,190 $93,037 $0 $0 $0 $0 $0 $0 $0 $0 $0447100($219,052)($255,100)$289,632 ($253,584)$0 $0 $0 $0 $0 $0 $0 $0 $0447150($4,726,429)($1,163,293)($2,319,559)($1,243,577)$0 $0 $0 $0 $0 $0 $0 $0 $0447700($585,565)($188,420)($346,405)($50,740)$0 $0 $0 $0 $0 $0 $0 $0 $0447710($688,429)($216,599)($267,709)($204,121)$0 $0 $0 $0 $0 $0 $0 $0 $0447720($4,362,100)($1,413,667)($1,601,847)($1,346,586)$0 $0 $0 $0 $0 $0 $0 $0 $0($21,255,130)($6,141,300)($10,652,299)($4,461,531)$0 $0 $0 $0 $0 $0 $0 $0 $0
25 Kettle Falls Wood-501110 $1,714,258 $572,049 $499,776 $642,433 $0 $0 $0 $0 $0 $0 $0 $0 $026Kettle Falls Gas-501120 $5,698 $1,028 $8,827 ($4,157)$0 $0 $0 $0 $0 $0 $0 $0 $027Colstrip Coal-501140 $7,099,084 $2,481,260 $2,015,723 $2,602,101 $0 $0 $0 $0 $0 $0 $0 $0 $028Colstrip Oil-501160 $42,828 $22,561 $3,835 $16,432 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $8,861,868 $3,076,898 $2,528,161 $3,256,809 $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Kettle Falls 127,187 42,518 37,569 47,100 - - - - - - - - - 31 Colstrip 262,024 89,341 75,697 96,986 - - - - - - - - -
32 Kettle Falls $13.45 $13.30 $13.64 33 Colstrip $27.77 $26.63 $26.83
Book1 ID Monthly 2
ID PCA March 2021 Page 9 of 18
LineNo.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 $188 $113 ($12)$87 $0 $0 $0 $0 $0 $0 $0 $0 $035Boulder Park-547216 $230,724 $13,515 $102,792 $114,417 $0 $0 $0 $0 $0 $0 $0 $0 $036Kettle Falls CT-547211 $1,395 $120 ($8,703)$9,978 $0 $0 $0 $0 $0 $0 $0 $0 $037Coyote Springs2-547610 $8,297,701 $3,313,555 $4,600,091 $384,055 $0 $0 $0 $0 $0 $0 $0 $0 $038Lancaster-547312 $10,260,044 $2,848,373 $4,650,571 $2,761,100 $0 $0 $0 $0 $0 $0 $0 $0 $039Rathdrum CT-547310 $602,002 $7,765 $317,767 $276,470 $0 $0 $0 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $19,392,054 $6,183,441 $9,662,506 $3,546,107 $0 $0 $0 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $41,470,951 $13,961,430 $12,734,623 $14,774,899 $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 ($2,083,978)($593,403)($845,855)($644,720)$0 $0 $0 $0 $0 $0 $0 $0 $043456120 ED AN - BPA Trans. ($231,000)($77,000)($77,000)($77,000)$0 $0 $0 $0 $0 $0 $0 $0 $044456020 ED AN-Sale of excess BPA Trans ($7,259)$0 $0 ($7,259)$0 $0 $0 $0 $0 $0 $0 $0 $045456030 ED AN - Clearwater Trans ($306,279)($101,484)($102,584)($102,211)$0 $0 $0 $0 $0 $0 $0 $0 $046456130 ED AN - Ancillary Services Revenue ($688,429)($216,599)($269,939)($201,891)$0 $0 $0 $0 $0 $0 $0 $0 $047456017 ED AN - Low Voltage ($17,334)($5,778)($5,778)($5,778)$0 $0 $0 $0 $0 $0 $0 $0 $048456700 ED ID - Low Voltage ($15,699)($5,233)($5,233)($5,233)$0 $0 $0 $0 $0 $0 $0 $0 $049456705 ED AN - Low Voltage ($446,874)($148,958)($148,958)($148,958)$0 $0 $0 $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($3,796,852)($1,148,455)($1,455,347)($1,193,050)$0 $0 $0 $0 $0 $0 $0 $0 $0
51 565000 ED AN $4,266,968 $1,423,401 $1,391,371 $1,452,196 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $4,280,576 $1,427,937 $1,395,907 $1,456,732 $0 $0 $0 $0 $0 $0 $0 $0 $0
54 557165 ED AN $34,320 $5,456 $20,823 $8,041 $0 $0 $0 $0 $0 $0 $0 $0 $055557018 ED AN $11,443 $3,638 $3,756 $4,049 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 Total 557 ED AN Broker & Related Fees $45,763 $9,094 $24,579 $12,090 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 537000 ED AN - MT Invasive Species $402,528 $134,176 $134,176 $134,176
58 Total 537 ED AN MT Invasive Species $402,528 $134,176 $134,176 $134,176 $0 $0 $0 $0 $0 $0 $0 $0 $0
59 Econ Dispatch-557010 ($2,072,531)($674,103)($364,175)($1,034,253)$0 $0 $0 $0 $0 $0 $0 $0 $060Econ Dispatch-557150 $1,257,792 $834,483 ($577,904)$1,001,213 $0 $0 $0 $0 $0 $0 $0 $0 $061Gas Bookouts-557700 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $062Gas Bookouts-557711 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $063Intraco Thermal Gas-557730 $12,521,830 $2,868,984 $6,447,097 $3,205,749 $0 $0 $0 $0 $0 $0 $0 $0 $064Fuel Dispatch-456010 $2,350,795 $1,567,174 $293,860 $489,761 $0 $0 $0 $0 $0 $0 $0 $0 $065Fuel Dispatch-456015 ($8,581,848)($2,909,737)($2,249,977)($3,422,134)$0 $0 $0 $0 $0 $0 $0 $0 $066Other Elec Rev - Extraction Plant Cr - 456018 ($99,740)($2,367)($63,628)($33,745)$0 $0 $0 $0 $0 $0 $0 $0 $067Other Elec Rev - Specified Source - 456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $068Intraco Thermal Gas-456730 ($5,993,746)($1,251,637)($4,010,362)($731,747)$0 $0 $0 $0 $0 $0 $0 $0 $069Fuel Bookouts-456711 $388,882 $111,045 $177,323 $100,514 $0 $0 $0 $0 $0 $0 $0 $0 $070Fuel Bookouts-456720 ($388,882)($111,045)($177,323)($100,514)$0 $0 $0 $0 $0 $0 $0 $0 $0
71 Other Purchases and Sales Subtotal ($617,448)$432,797 ($525,089)($525,156)$0 $0 $0 $0 $0 $0 $0 $0 $0
($1,130,982)($478,216)($266,329)($386,437)$0 $0 $0 $0 $0 $0 $0 $0 $0
74 Misc. Power Exp. Actual-557160 $1,189 $0 $0 $1,189 $0 $0 $0 $0 $0 $0 $0 $0 $0
75 REC Purchases Subtotal $1,189 $0 $0 $1,189
76 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $077Wind REC Exp Actual 557395 $106 $14 $41 $51 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Subtotal $106 $14 $41 $51
79 456030 ED ID - Clearwater Trans $30,406 $10,000 $10,148 $10,258 $0 $0 $0 $0 $0 $0 $0 $0 $0
Book1 ID Monthly 3
ID PCA March 2021 Page 10 of 18
LineNo.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 ($50,754)($19,429)($16,735)($14,590)$0 $0 $0 $0 $0 $0 $0 $0 $0
82 Net Resource Optimization ($1,747,135)($45,405)($791,377)($910,353)
83 Adjusted Actual Net Expense $40,605,077 $14,319,348 $12,025,826 $14,259,904
Book1 ID Monthly 4
ID PCA March 2021 Page 11 of 18
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 287,970 278,350 291,298 (37,798) - - - - - - - - 819,820
Deduct Prior Month Unbilled (178,282) (167,991) (157,877) (130,220) - - - - - - - - (634,370)
Add Current Month Unbilled 167,991 157,877 130,220 - - - - - - - - - 456,088
Total Retail Sales 277,679 268,236 263,641 (168,018) - - - - - - - - 641,538
Test Year Consumption 291,519 255,432 263,479 232,405 217,175 214,774 248,508 267,545 222,188 233,573 258,867 300,596 810,430
Difference from Test Year (13,840) 12,804 162 (400,423) (401,297)
Load Change Adjustment Rate - $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00
Total Load Change Adjustment - $($304,483)$281,688 $3,564 ($8,809,306) ($8,828,537)
Page 4 of 4
ID PCA March 2021 Page 12 of 18
Accounting Period: 202103 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 19,574.67 0 0 58,962.23
0011 - GENERAL SERVICE 0 0 6,176.79 0 0 16,802.14
0012 - RESID&FARM-GEN SERV 0 0 532.42 0 0 1,545.73
0021 - LARGE GENERAL SERV 0 0 8,066.76 0 0 22,569.68
0022 - RESID&FRM-LGE GEN SE 0 0 113.33 0 0 343.52
0025 - EXTRA LGE GEN SERV 0 0 4,227.08 0 0 12,935.86
0031 - PUMPING SERVICE 0 0 601.2 0 0 1,606.55
0032 - PUMPING SVC RES&FRM 0 0 36.96 0 0 110.99
0041 - CO OWNED ST LIGHTS 0 0 0.21 0 0 0.63
0042 - CO OWND ST LTS SO VA 0 0 62.88 0 0 142.05
0044 - CST OWND ST LT SO VA 0 0 4.66 0 0 11.82
0045 - CUST OWND ST LT ENGY 0 0 4.83 0 0 14.49
0046 - CUST OWND ST LT S V 0 0 14.61 0 0 42.16
0047 - AREA LIGHT-COM&INDUS 0 0 6.17 0 0 15.83
0048 - AREA LGHT-FARM&RESID 0 0 9.71 0 0 28.08
0049 - AREA LGHT-HI PRES SO 0 0 35.39 0 0 94.04
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 4,201.16 0 0 13,351.88
Overall - Summary 0 0 43,668.83 0 0 128,577.68
For Internal Use Only
Conversion Factor 0.994549 Conversion Factor Changes October 1st ot Every Year43,430.79
Run Date: Apr 7, 2021
Electric Revenue Report by Revenue Class Data Source: Financial Reporting
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\Rates Backup\Mar 2021Revenue_RateSch_CM_YTD for ID PCA
ID PCA March 2021 Page 13 of 18
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 129,546 135,148,537 13,353,980 120,078 406,653,611 40,098,685
21 21 FIRM COMMERCIAL 20,735 95,854,353 8,487,607 18,194 266,500,590 23,275,975
31 31 FIRM- INDUSTRIAL 377 92,295,869 4,374,039 331 292,923,454 13,357,809
39 39 FIRM-PUMPING-IRRIGATION ONLY 48 50,912 5,549 42 292,711 28,967
51 51 LIGHTING-PUBLIC STREET AND HIWAY 241 720,877 296,931 179 1,777,892 688,848
80 80 INTERDEPARTMENT REVENUE 49 304,830 26,229 46 811,784 69,698
83 83 MISC-SERVICE REVENUE SNP 0 0 5,976 0 0 12,412
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 28,634
150,996 324,375,378 26,559,856 138,869 968,960,041 77,561,028
150,996 324,375,378 26,559,856 138,869 968,960,041 77,561,028
150,996 324,375,378 26,559,856 138,869 968,960,041 77,561,028
For Internal Use Only
Run Date: Apr 7, 2021
202103 ED
Data Source: Financial Reporting
Electric Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\Rates Backup\Mar 2021Revenue By Revenue Class ID
ID PCA March 2021 Page 14 of 18
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 01 012 1,069,319 $123,850
01 RESIDENTIAL 3800 01 032 72,562 $9,745
01 RESIDENTIAL 3800 01 022 227,059 $16,548
01 RESIDENTIAL 3800 01 001 39,220,047 $3,840,460
01 - Summary 40,588,987 $3,990,603
21 21 FIRM COMMERCIAL 3800 21 031 765,551 $74,489
21 FIRM COMMERCIAL 3800 21 021 14,393,999 $1,046,952
21 FIRM COMMERCIAL 3800 21 025 5,090,260 $281,985
21 FIRM COMMERCIAL 3800 21 011 12,132,772 $1,133,341
21 - Summary 32,382,582 $2,536,767
31 31 FIRM- INDUSTRIAL 3800 31 021 1,738,982 $117,852
31 FIRM INDUSTRIAL 3800 31 025P 29,527,780 $1,729,296
31 FIRM- INDUSTRIAL 3800 31 011 182,045 $16,273
31 FIRM-INDUSTRIAL 3800 31 025PG 37,798,000 $926,051
31 FIRM- INDUSTRIAL 3800 31 031 425,378 $40,630
31 FIRM-INDUSTRIAL 3800 31 025 25,373,824 $1,402,416
31 - Summary 95,046,009 $4,232,518
ID - Summary 168,017,579 $10,759,887
Jurisdiction: WA
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 01 RESIDENTIAL 2800 01 022 950,721 $81,432
01 RESIDENTIAL 2800 01 012 2,181,620 $328,647
01 RESIDENTIAL 2800 01 001 80,053,124 $7,807,917
01 RESIDENTIAL 2800 01 032 103,939 $18,435
01 RESIDENTIAL 2800 01 002 247,024 $15,892
01 - Summary 83,536,429 $8,252,323
21 21 FIRM COMMERCIAL 2800 21 031 1,144,125 $110,974
21 FIRM COMMERCIAL 2800 21 025 22,132,476 $1,568,596
21 FIRM COMMERCIAL 2800 21 021 32,213,603 $2,900,183
21 FIRM COMMERCIAL 2800 21 011 16,664,125 $2,056,575
21 - Summary 72,154,329 $6,636,328
31 31 FIRM- INDUSTRIAL 2800 31 011 168,672 $19,702
31 FIRM-INDUSTRIAL 2800 31 025 66,533,100 $4,360,748
31 FIRM- INDUSTRIAL 2800 31 031 239,227 $23,077
31 FIRM- INDUSTRIAL 2800 31 021 2,424,269 $206,959
31 - Summary 69,365,268 $4,610,487
WA - Summary 225,056,025 $19,499,138
Overall - Summary 393,073,604 $30,259,025
H:\Revenue\Unbilled Revenue\2021 Unbilled\Electric Unbilled\March\202103 SOX Electric Unbilled
ID PCA March 2021 Page 15 of 18
Avista Hourly Data 4/7/2021 9:07
DAY  HOUR  
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐>SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
3/31/2021 H01 0 27.86 0
3/31/2021 H02 0 29.87 0
3/31/2021 H03 0 31.15 0
3/31/2021 H04 0 33.07 0
3/31/2021 H05 0 34.63 0
3/31/2021 H06 0 42.38 0
3/31/2021 H07 0 42.13 0
3/31/2021 H08 7 41.99 293.93
3/31/2021 H09 17 48.31 821.27
3/31/2021 H10 18 48.34 870.12
3/31/2021 H11 18 35.28 635.04
3/31/2021 H12 19 28.09 533.71
3/31/2021 H13 18 27.52 495.36
3/31/2021 H14 18 27.12 488.16
3/31/2021 H15 18 26.96 485.28
3/31/2021 H16 19 23.97 455.43
3/31/2021 H17 18 24.86 447.48
3/31/2021 H18 13 26.49 344.37
3/31/2021 H19 3 31.48 94.44
3/31/2021 H20 0 36.37 0
3/31/2021 H21 0 33.71 0
3/31/2021 H22 0 31.22 0
3/31/2021 H23 0 31.22 0
3/31/2021 H24 0 27.83 0
93,037.20                      
H:\Reports\Power Reports\2021 Reports\Mar 2021\Mar 2021 Solar Select 13
ID PCA March 2021 Page 16 of 18
04/01/2021 11:24:01 AM
1Page:
202103
Date:
NUCUTDatabase:
arpptr
Power Transaction Register
Contract Month:
PURCHASEDirection:
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
926,051.00 34,178.000 37,798.000NON-INTERCOMPANY TOTAL:
926,051.00 34,178.000 37,798.000
POWER
Total: 926,051.00 37,798.000 34,178.000
Total $'s
POWER
278613 AVST CORP Energy $24.500 926,051.00 34,178.000 37,798.00001 31 Johnson IT
Term
Type
Sys Opt
Strategy
926,051.00 Total: 37,798.000 34,178.000PFI
ID PCA March 2021 Page 17 of 18
04/07/2021 07:57:55 AM
1Page:
202103
Date:
NUCUTDatabase:
arpptr
Power Transaction Register
Contract Month:
ALLDirection:
Adams Nielson Solar, LLCCounterparty:
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
Adams Nielson Solar, LLC
NON-INTERCOMPANY
158,156.76 3,906.000 3,908.000NON-INTERCOMPANY TOTAL:
158,156.76 3,906.000 3,908.000
POWER
Total: 158,156.76 3,908.000 3,906.000
Total $'s
POWER
262025 AVST CORP Energy $40.470 158,156.76 3,906.000 3,908.00001 31 LT
Term
Type
Sys Opt
Strategy
158,156.76 Total: 3,908.000 3,906.000STRA
ID PCA March 2021 Page 18 of 18