20210730ID PCA Final Report 06.2021.pdf

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF JUNE 2021
ID PCA June 2021 Page 1 of 19
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 Mar-21 Apr-21 May-21 Jun-21 Jun-21
BASE RATE RECOVERY - LOAD CHANGE ADJUSTMENT
Idaho Actual Sales MWh 260,747 262,325 200,094 228,859 264,909 293,188 277,679 268,236 263,641 231,616 240,290 256,908 3,048,492Idaho Base Sales MWh 248,508 267,545 222,188 233,573 258,867 300,596 291,519 255,432 263,479 232,405 217,175 214,774 3,006,061Actual - Base Sales MWh 12,239 (5,220)(22,094)(4,714)6,042 (7,408)(13,840)12,804 162 (789)23,115 42,134 42,431LCAR$/MWh 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 Retail Revenue Adjustment - Under(+)/Over(-)$(269,258)114,840 486,068 103,708 (132,924)162,976 304,480 (281,688)(3,564)17,358 (508,530)(926,948)(933,482)
Base-to-Actual Percent Difference %4.92%-1.95%-9.94%-2.02%2.33%-2.46%-4.75%5.01%0.06%-0.34%10.64%19.62%1.41%
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 12,433,514 11,603,998 10,047,314 15,128,565 134,942,166447 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)(4,528,743)(9,283,538)782,514 (71,967,214)
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 3,256,809 1,685,015 1,349,895 1,969,382 28,214,722547 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 3,546,107 4,135,657 3,691,972 2,361,505 62,258,693456 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)(1,162,521)(1,766,188)(2,211,860)(19,660,578)
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 1,373,241 1,340,017 1,413,349 16,747,298
537 MT. Invasive Species Expe $134,176 134,176 134,176 134,176 134,176 134,176 134,176 134,176 134,176 134,176 134,176 134,176 1,610,112557 Expense Broker Fees $19,631 1,829 46,235 16,885 13,647 11,492 9,094 24,579 12,090 13,015 3,667 15,265 187,429
557 Resource Optimization $699,050 100,288 100,953 597,407 (465,942)(405,420)432,811 (525,048)(523,916)(475,697)(550,303)(649,665)(1,665,482)
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 14,660,931 12,778,141 4,967,012 18,943,231 150,667,146Idaho Allocation Factor $34.61%34.61%34.61%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 4,422,515 1,719,083 6,556,252 52,145,900
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 6,174,902 6,066,290 5,885,835 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)(4,566,884)(5,980,611)(3,814,582) (3,585,099)(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 2,598,458 2,294,629 1,616,919 1,641,106 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 6,109,768 3,778,713 1,270,638 1,329,074 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)(1,090,019)(1,075,655)(1,442,603) (1,667,688)(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 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) (43,583) (43,583) (43,583) (43,583) (522,996)
Montana Invasive Species Expense $134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 1,610,004Settlement Adjustments $36,545 52,387 (17,283)17,595 88,374 156,333 229,921 (71,932)(7,545)2,378 (164,615) (122,794)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 10,893,114 6,667,357 5,005,048 4,953,435 119,321,238
Idaho Allocation Factor $34.61%34.61%34.61%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 2,307,572 1,732,247 1,714,384 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)(386,437)(455,504)(470,697)(535,013)(4,028,008)Authorized REC Revenue $(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(101,917)(1,121,087)
Actual - Authorized REC Revenue $(114,999)(84,744)(77,123)(221,957)(226,958)(98,529)(376,299)(164,412)(284,520)(353,587)(368,780)(433,096)(1,365,021)
Idaho Allocation Factor $34.61%34.61%34.61%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)(122,376)(127,635)(149,895)(820,916)
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)1,304,041 2,114,943 (13,164)4,841,868 10,848,821Retail Revenue Adjustment $(269,258)114,840 486,068 103,708 (132,924)162,976 304,480 (281,688)(3,564)17,358 (508,530)(926,948)(933,482)
REC Revenue $(39,801)(29,330)(26,692)(76,819)(78,550)(34,101)(130,237)(56,903)(98,472)(122,376)(127,635)(149,895)(970,811)- 456030 ED ID - Sch 25P Transmission $10,000 10,000 10,738 11,624 11,551 10,000 10,000 10,148 10,258 10,221 10,092 10,000 124,632
456380 ED ID - Sch 25P REC Revenue $(20,706)(13,899)(31,762)(28,177)(28,363)(25,651) (29,429)(26,883)(24,848)(26,430)(15,014) (20,444)(291,606)Sch 25P Net Cost (10,706)(3,899)(21,024)(16,553)(16,812)(15,651)(19,429)(16,735)(14,590)(16,209)(4,922)(10,444)(166,974)0
Total Cost (Subject to Sharing)$(206,886)(419,452)1,376,916 829,537 190,619 1,038,560 268,152 (581,353)1,187,415 1,993,716 (654,251)3,754,581 8,777,554Sharing Percentage %90%90%90%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 1,794,344 (588,826)3,379,123 7,899,798
00Total 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 1,794,344 (588,826)3,379,123 7,899,798
AVU-E-19-04
2021 ID PCA - Annual Summary and Act-Auth- Proposed Page: 1 of 2
ID PCA June 2021 Page 2 of 19
PCA Deferral Balance Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-20 thru
Monthly Interest Rate %0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.0833%0.0833%0.0833%0.0833%0.0833%0.0833%Jun-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 3,212,315 4,973,052 4,356,176 4,356,176
2020-2021 Incremental Deferral $(186,197)(377,507)1,239,224 746,583 171,557 934,704 241,337 (523,218)1,068,674 1,794,344 (588,826)3,379,123 7,899,798RPS Compliance Adjustment*$(446,075) (446,075)Amortization - Account 182386 $135,813 153,989 139,461 64,666 (36,547)(43,237)(42,948)(41,498)(43,431)(36,283)(32,193)(36,062)181,730
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 3,210,495 4,970,376 4,352,033 7,699,237 7,681,533
Interest $77 (751)(1,125)1,172 2,526 2,755 2,122 2,289 1,820 2,676 4,143 3,635 21,3392019-20 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 4,973,052 4,356,176 7,702,872 7,702,872
2021 ID PCA - Annual Summary and Act-Auth- Proposed Page: 2 of 2
ID PCA June 2021 Page 3 of 19
Prepared by Cheryl Kettner
Reviewed by
Approved for Entry
Corporate Accounting use Only
Date
Date
Date
Page 2 of 2
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
480-ID PCA
Last Saved by:
Submitted by:
Approved by:
Cheryl Kettner
Cheryl Kettner
Printed 07/07/2021 at 3:49 PM
Last Update: 07/07/2021 3:48 PM
Approval Requested: 07/07/2021 3:48 PM
Resource Accounting
C
DJ
USD
Effective Date: 202106
July 07, 2021
7/7/2021
ID PCA June 2021 Page 4 of 19
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 3,379,124.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 3,379,124.00 0.00 Current Deferral Reg Asset - PCA
12 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 3,406.00 Interest Income on 182387
13 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 3,406.00 0.00 Interest Income on 182387
15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 224.00 Interest Income on 182386 Account
20 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID D 224.00 0.00 Interest Income on 182386 Account
25 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 0.00 36,062.00 Amortization of Balance
30 001 557390 - IDAHO PCA AMT ED ID DL 36,062.00 0.00 Amortization of Balance
40 001 557380 - IDAHO PCA-DEF ED ID DL 788.00 0.00 Correction from May 2021
50 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 0.00 788.00 Correction from May 2021
Totals:3,419,604.00 3,419,604.00
Page 1 of 2
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
480-ID PCA
Last Saved by:
Submitted by:
Approved by:
Cheryl Kettner
Cheryl Kettner
Printed 07/07/2021 at 3:49 PM
Last Update: 07/07/2021 3:48 PM
Approval Requested: 07/07/2021 3:48 PM
Resource Accounting
C
DJ
USD
Effective Date: 202106
ID PCA June 2021 Page 5 of 19
Avista Corp.
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ER
Manager Review Jun‐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 June 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 June 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 June 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 June 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 June 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 June we are still in the deadband for ERM. No deferral entry this 
month.
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
We flipped from a rebate to a surcharge position in June. Confirmed with Scott 
Reid, Wholesale Marketing Manager that this is consistent with his 
understanding. We had higher load, lower hydro, higher market prices and 
various plants down for maintenance so we had more market purchases at 
those hi her market rices. YTD ERM a ears reasonable.
Preparer Checklist
Reviewer Checklist
ID PCA June 2021 Page 6 of 19
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 2,875,433 0
4/30/2021 182387 2,875,433 1,794,344 2,396 4,672,173 4,672,173 0
5/31/2021 182387 4,672,173 (588,038)(788)3,893 4,087,240 4,088,028 788 Rebate from May Changed from (588,038) to (588,826) after May Close.
6/30/2021 182387 4,087,240 3,379,124 3,406 7,469,770 4,088,028 (3,381,742)
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 3,379,124 Idaho PCA-Def
182387 ED ID 3,379,124 0 Regulatory Asset ID PCA Deferral
419600 ED ID 0 3,406 Interest Income Energy Deferrals
182387 ED ID 3,406 0 Regulatory Asset ID PCA Deferral
557380 ED ID 788 0 Idaho PCA-Def - Correction from May 2021
182387 ED ID 0 788 Regulatory Asset ID PCA Deferral - Correction from May 2021
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 June 2021 Page 7 of 19
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)317 336,884 336,884 0
4/30/2021 182386 336,884 (36,283)281 300,882 300,882 0
5/31/2021 182386 300,882 (32,193)251 268,940 268,940 0
6/30/2021 182386 268,940 (36,062)224 233,102 268,940 35,838
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 36,062 Regulatory Asset ID PCA Deferral
557390 ED ID 36,062 0 Idaho PCA Amt
419600 ED ID 0 224 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 June 2021 Page 8 of 19
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 $71,252,035 $10,842,390 $11,196,254 $12,433,514 $11,603,998 $10,047,314 $15,128,565 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($34,284,897)($6,141,300)($10,652,299)($4,461,531)($4,528,743)($9,283,538)$782,514 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $13,866,160 $3,076,898 $2,528,161 $3,256,809 $1,685,015 $1,349,895 $1,969,382 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $29,581,188 $6,183,441 $9,662,506 $3,546,107 $4,135,657 $3,691,972 $2,361,505 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($8,937,421)($1,148,455)($1,455,347)($1,193,050)($1,162,521)($1,766,188)($2,211,860)$0 $0 $0 $0 $0 $0
6 565 Transmission Exp $8,407,183 $1,427,937 $1,395,907 $1,456,732 $1,373,241 $1,340,017 $1,413,349 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $805,056 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 $0 $0 $0 $0
8 557 Expenses $77,710 $9,094 $24,579 $12,090 $13,015 $3,667 $15,265 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $80,767,014 $14,384,181 $12,833,937 $15,184,847 $13,253,838 $5,517,315 $19,592,896 $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 37,874,394.00 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 (24,077,568.00) (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 13,285,978.00 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 27,215,358.00 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 (8,031,149.00) (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 8,294,502.00 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 (611,502.00) (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 (261,498.00) (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 805,002.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments (134,587.00) 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 54,358,930.00 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 $26,408,084 ($3,423)($26,103)$4,393,650 $6,688,398 $614,184 $14,741,378
22 Resource Optimization ($4,884,014)($45,405)($791,377)($910,353)($931,201)($1,021,000)($1,184,678)
23 Adjusted Actual - Authorized Net Expense $21,524,070 ($48,828)($817,480)$3,483,297 $5,757,197 ($406,816)$13,556,700
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 $7,449,481 ($16,899)($282,930)$1,205,569 $1,992,566 ($140,799)$4,691,974
Idaho 100% Activity (Clearwater)($82,329)($19,429)($16,735)($14,590)($16,209)($4,922)($10,444)$0 $0 $0 $0 $0 $0
26 ($1,398,892)$304,480 ($281,688)($3,564)$17,358 ($508,530)($926,948)
27 $5,968,260 $268,152 ($581,353)$1,187,415 $1,993,715 ($654,251)$3,754,582
28 90% of Net Power Cost Change $5,371,435 $241,337 ($523,218)$1,068,674 $1,794,344 ($588,826)$3,379,124
29 $5,371,435 $241,337 ($523,218)$1,068,674 $1,794,344 ($588,826)$3,379,124
30 ($5,371,435)($241,337)$523,218 ($1,068,674)($1,794,344)$588,826 ($3,379,124) Acct 557380 Entry; (+) Rebate, (-) Surcharge
ID Load Change Adjustment (+) Surcharge; (-)
Rebate
Total Power Cost Deferral
(+) Surcharge; (-) Rebate
Net Power Cost Increase (+) Surcharge; (-)
Rebate
2021 WA ID Actual Deferrals - 7/7/2021
ID PCA June 2021 Page 9 of 19
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 $17,221,714 $1,760,598 $1,547,991 $3,311,009 $2,206,989 $1,289,392 $7,105,735 $0 $0 $0 $0 $0 $0
2 Chelan County PUD (Rocky Reach Slice)$7,150,002 $1,191,667 $1,191,667 $1,191,667 $1,191,667 $1,191,667 $1,191,667 $0 $0 $0 $0 $0 $0
3 Douglas County PUD (Wells Settlement)$1,059,196 $192,122 $210,943 $116,948 $138,458 $155,367 $245,358 $0 $0 $0 $0 $0 $0
4 Douglas County PUD (Wells)$1,089,804 $181,634 $181,634 $181,634 $181,634 $181,634 $181,634 $0 $0 $0 $0 $0 $0
5 Grant County PUD (Priest Rapids/Wanapum)$5,639,857 $939,387 $939,387 $939,387 $942,922 $939,387 $939,387 $0 $0 $0 $0 $0 $0
6
7 Inland Power & Light - Deer Lake $6,728 $1,259 $1,104 $1,364 $1,083 $1,112 $806 $0 $0 $0 $0 $0 $0
8 Small Power $802,005 $156,567 $140,787 $123,152 $140,445 $120,235 $120,819 $0 $0 $0 $0 $0 $0
9 Stimson Lumber $636,978 $136,396 $105,546 $101,790 $47,743 $115,696 $129,807 $0 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,414,025 $352,910 $210,446 $214,420 $263,620 $244,032 $128,597 $0 $0 $0 $0 $0 $0
11 City of Spokane- Waste-to-Energy $2,832,618 $553,990 $561,159 $492,538 $463,820 $341,741 $419,370 $0 $0 $0 $0 $0 $0
12 Clearwater Power Company $9,198 $1,545 $3,341 $0 $1,490 $1,534 $1,288 $0 $0 $0 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA )$14,177,034 $2,379,924 $2,422,369 $2,400,610 $2,406,660 $2,389,643 $2,177,828 $0 $0 $0 $0 $0 $0
14 Palouse Wind $11,931,868 $2,054,962 $2,174,857 $2,096,184 $2,291,429 $1,906,563 $1,407,873 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat, LLC $6,454,534 $741,745 $1,257,608 $1,069,731 $1,280,006 $1,077,367 $1,028,077 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $961,447 $216,599 $267,709 $204,121 $87,285 $74,164 $111,569 $0 $0 $0 $0 $0 $0
17 Non-Mon. Accruals ($134,973)($18,915)($20,294)($11,041)($41,253)$17,780 ($61,250)$0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $71,252,035 $10,842,390 $11,196,254 $12,433,514 $11,603,998 $10,047,314 $15,128,565 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $70,678,616 $9,888,603 $12,141,354 $12,196,279 $11,427,486 $9,609,014 $15,415,880 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 ($1,528,632)$515,200 ($1,494,528)($7,020)($76,544)($22,700)($443,040)$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 ($134,973)($18,915)($20,294)($11,041)($41,253)$17,780 ($61,250)$0 $0 $0 $0 $0 $0
555700 $1,320,185 $245,545 $307,440 $58,800 $215,500 $378,300 $114,600 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($44,608)($4,642)($5,427)($7,625)($8,476)($9,244)($9,194)$0 $0 $0 $0 $0 $0
555380 $4,658,015 $958,220 $810,387 $926,051 $490,907 $595,742 $876,708 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($4,658,015)($958,220)($810,387)($926,051)($490,907)($595,742)($876,708)$0 $0 $0 $0 $0 $0
555710 $961,447 $216,599 $267,709 $204,121 $87,285 $74,164 $111,569 $0 $0 $0 $0 $0 $0
$71,252,035 $10,842,390 $11,196,254 $12,433,514 $11,603,998 $10,047,314 $15,128,565 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
20 Nichols Pumping Index Sale ($584,750)($60,959)($111,784)($73,106)($101,368)($89,143)($148,390)$0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($65,637)($10,659)($10,198)($11,351)($10,838)($11,692)($10,899)$0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($163,730)($31,587)($29,894)($25,068)($24,353)($27,884)($24,944)$0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($9,028,421)($1,413,667)($1,601,847)($1,346,586)($1,314,136)($2,000,095)($1,352,090)$0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($34,284,897)($6,141,300)($10,652,299)($4,461,531)($4,528,743)($9,283,538)$782,514 $0 $0 $0 $0 $0 $0

447 SALES FOR RESALE
447000 ($29,094,799)($2,925,963)($6,454,601)($1,455,960)($4,507,136)($8,998,055)($4,753,084)$0 $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $756,543 $21,742 $48,190 $93,037 $168,687 $163,351 $261,536 $0 $0 $0 $0 $0 $0
447100 $14,837,986 ($255,100)$289,632 ($253,584)$2,590,380 $3,263,754 $9,202,904 $0 $0 $0 $0 $0 $0
447150 ($9,477,288)($1,163,293)($2,319,559)($1,243,577)($1,123,553)($1,261,915)($2,365,391)$0 $0 $0 $0 $0 $0
447700 ($1,317,471)($188,420)($346,405)($50,740)($255,700)($376,414)($99,792)$0 $0 $0 $0 $0 $0
447710 ($961,447)($216,599)($267,709)($204,121)($87,285)($74,164)($111,569)$0 $0 $0 $0 $0 $0
447720 ($9,028,421)($1,413,667)($1,601,847)($1,346,586)($1,314,136)($2,000,095)($1,352,090)$0 $0 $0 $0 $0 $0
($34,284,897)($6,141,300)($10,652,299)($4,461,531)($4,528,743)($9,283,538)$782,514 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $2,931,373 $572,049 $499,776 $642,433 $531,571 $65,737 $619,807 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $11,144 $1,028 $8,827 ($4,157)$529 $3,152 $1,765 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $10,852,452 $2,481,260 $2,015,723 $2,602,101 $1,151,931 $1,254,952 $1,346,485 $0 $0 $0 $0 $0 $0
28 Colstrip Oil-501160 $71,191 $22,561 $3,835 $16,432 $984 $26,054 $1,325 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $13,866,160 $3,076,898 $2,528,161 $3,256,809 $1,685,015 $1,349,895 $1,969,382 $0 $0 $0 $0 $0 $0
30 Kettle Falls 212,670 42,518 37,569 47,100 37,947 4,045 43,491 - - - - - -
31 Colstrip 400,895 89,341 75,697 96,986 43,333 45,939 49,599 - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $13.45 $13.30 $13.64 $14.01 $16.25 $14.25
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
2021 WA ID Actual Deferrals ID Monthly 2
ID PCA June 2021 Page 10 of 19
Line
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 $28,193 $113 ($12)$87 ($1)$772 $27,234 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $671,719 $13,515 $102,792 $114,417 $126,490 $97,758 $216,747 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $24,036 $120 ($8,703)$9,978 ($113)($1,973)$24,727 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $9,676,214 $3,313,555 $4,600,091 $384,055 $426,040 $432,238 $520,235 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $17,245,482 $2,848,373 $4,650,571 $2,761,100 $2,921,481 $3,106,537 $957,420 $0 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $1,935,544 $7,765 $317,767 $276,470 $661,760 $56,640 $615,142 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $29,581,188 $6,183,441 $9,662,506 $3,546,107 $4,135,657 $3,691,972 $2,361,505 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $80,414,486 $13,961,429 $12,734,622 $14,774,899 $12,895,927 $5,805,643 $20,241,966 $0 $0 $0 $0 $0 $0
202101 202102 202103 202104 202105 202106 202107 202108 202109 202110 202111 202112
42 456100 ED AN ($5,890,029)($593,403)($845,855)($644,720)($718,854)($1,333,515)($1,753,682)$0 $0 $0 $0 $0 $0
43 456120 ED AN - BPA Trans. ($462,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)$0 $0 $0 $0 $0 $0
44 456020 ED AN-Sale of excess BPA Trans ($56,929)$0 $0 ($7,259)($18,490)($21,540)($9,640)$0 $0 $0 $0 $0 $0
45 456030 ED AN - Clearwater Trans ($607,202)($101,484)($102,584)($102,211)($100,923)($100,000)($100,000)$0 $0 $0 $0 $0 $0
46 456130 ED AN - Ancillary Services Revenue ($961,447)($216,599)($269,939)($201,891)($87,285)($74,164)($111,569)$0 $0 $0 $0 $0 $0
47 456017 ED AN - Low Voltage ($34,668)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)$0 $0 $0 $0 $0 $0
48 456700 ED ID - Low Voltage ($31,398)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)$0 $0 $0 $0 $0 $0
49 456705 ED AN - Low Voltage ($893,748)($148,958)($148,958)($148,958)($148,958)($148,958)($148,958)$0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($8,937,421)($1,148,455)($1,455,347)($1,193,050)($1,162,521)($1,766,188)($2,211,860)$0 $0 $0 $0 $0 $0
51 565000 ED AN $8,379,967 $1,423,401 $1,391,371 $1,452,196 $1,368,705 $1,335,481 $1,408,813 $0 $0 $0 $0 $0 $0
52 565710 ED AN $27,216 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $8,407,183 $1,427,937 $1,395,907 $1,456,732 $1,373,241 $1,340,017 $1,413,349 $0 $0 $0 $0 $0 $0
54 557165 ED AN $50,765 $5,456 $20,823 $8,041 $8,813 ($2,262)$9,894 $0 $0 $0 $0 $0 $0
55 557018 ED AN $26,945 $3,638 $3,756 $4,049 $4,202 $5,929 $5,371 $0 $0 $0 $0 $0 $0
56 Total 557 ED AN Broker & Related Fees $77,710 $9,094 $24,579 $12,090 $13,015 $3,667 $15,265 $0 $0 $0 $0 $0 $0
57 537000 ED AN - MT Invasive Species $805,056 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176
58 Total 537 ED AN MT Invasive Species $805,056 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 $0 $0 $0 $0
59 Econ Dispatch-557010 ($4,310,313)($674,103)($364,175)($1,034,253)($754,555)($641,382)($841,845)$0 $0 $0 $0 $0 $0
60 Econ Dispatch-557150 $8,000,706 $834,483 ($577,904)$1,001,213 $1,293,782 $1,389,459 $4,059,673 $0 $0 $0 $0 $0 $0
61 Gas Bookouts-557700 $122,471 $0 $0 $0 $73,308 $0 $49,163 $0 $0 $0 $0 $0 $0
62 Gas Bookouts-557711 ($122,471)$0 $0 $0 ($73,308)$0 ($49,163)$0 $0 $0 $0 $0 $0
63 Intraco Thermal Gas-557730 $26,580,644 $2,868,984 $6,447,097 $3,205,749 $3,411,503 $7,102,618 $3,544,693 $0 $0 $0 $0 $0 $0
64 Fuel Dispatch-456010 $3,659,526 $1,567,174 $293,860 $489,761 $343,965 $433,706 $531,060 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456015 ($23,510,942)($2,909,737)($2,249,977)($3,422,134)($3,100,295)($5,998,152)($5,830,647)$0 $0 $0 $0 $0 $0
66 Other Elec Rev - Extraction Plant Cr - 456018 ($248,959)($2,367)($63,628)($33,745)($50,779)($48,174)($50,266)$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 ($12,464,137)($1,251,637)($4,010,362)($731,747)($1,619,411)($2,788,465)($2,062,515)$0 $0 $0 $0 $0 $0
69 Fuel Bookouts-456711 $421,157 $111,045 $177,323 $100,514 $0 $0 $32,275 $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456720 ($421,157)($111,045)($177,323)($100,514)$0 $0 ($32,275)$0 $0 $0 $0 $0 $0
71 Other Purchases and Sales Subtotal ($2,293,475)$432,797 ($525,089)($525,156)($475,790)($550,390)($649,847)$0 $0 $0 $0 $0 $0
($2,592,196)($478,216)($266,329)($386,437)($455,504)($470,697)($535,013)$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 $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 $468 $14 $41 $51 $93 $87 $182 $0 $0 $0 $0 $0 $0
78 Wind REC Subtotal $468 $14 $41 $51 $93 $87 $182
79 456030 ED ID - Clearwater Trans $60,719 $10,000 $10,148 $10,258 $10,221 $10,092 $10,000 $0 $0 $0 $0 $0 $0
80 456380-ED-ID - Clearwater REC Revenue ($143,048)($29,429)($26,883)($24,848)($26,430)($15,014)($20,444)$0 $0 $0 $0 $0 $0
Clearwater ($82,329)($19,429)($16,735)($14,590)($16,209)($4,922)($10,444)$0 $0 $0 $0 $0 $0
2021 WA ID Actual Deferrals ID Monthly 3
ID PCA June 2021 Page 11 of 19
Line
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
82 Net Resource Optimization ($4,884,014)($45,405)($791,377)($910,353)($931,201)($1,021,000)($1,184,678)
83 Adjusted Actual Net Expense $75,800,671 $14,319,347 $12,025,825 $14,259,904 $12,306,428 $4,491,393 $18,397,774
2021 WA ID Actual Deferrals ID Monthly 4
ID PCA June 2021 Page 12 of 19
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 287,970 278,350 291,298 243,252 215,915 241,921 (35,784) - - - - - 1,522,922
Deduct Prior Month Unbilled (178,282) (167,991) (157,877) (130,220) (118,584) (142,959) (157,946) - - - - - (1,053,859)
Add Current Month Unbilled 167,991 157,877 130,220 118,584 142,959 157,946 - - - - - - 875,577
Total Retail Sales 277,679 268,236 263,641 231,616 240,290 256,908 (193,730) - - - - - 1,344,640
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 1,474,784
Difference from Test Year (13,840) 12,804 162 (789) 23,115 42,134 (442,238) (378,652)
$/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
Total Load Change Adjustment - $($304,480)$281,688 $3,564 ($17,358)$508,530 $926,948 ($9,729,236) ($8,330,344)
Page 4 of 4
ID PCA June 2021 Page 13 of 19
Current Month Journal Entry
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 01 RESIDENTIAL 3800 01 001 49,497,809 $4,724,165
01 RESIDENTIAL 3800 01 022 294,225 $21,298
01 RESIDENTIAL 3800 01 032 181,997 $20,094
01 RESIDENTIAL 3800 01 012 1,160,477 $141,081
01 - Summary 51,134,508 $4,906,638
21 21 FIRM COMMERCIAL 3800 21 011 17,951,531 $1,651,068
21 FIRM COMMERCIAL 3800 21 021 24,278,718 $1,686,087
21 FIRM COMMERCIAL 3800 21 031 2,478,330 $232,566
21 FIRM COMMERCIAL 3800 21 025 5,363,130 $299,920
21 - Summary 50,071,709 $3,869,641
31 31 FIRM- INDUSTRIAL 3800 31 011 261,170 $23,229
31 FIRM INDUSTRIAL 3800 31 025P 29,986,560 $1,650,773
31 FIRM- INDUSTRIAL 3800 31 021 2,805,747 $185,721
31 FIRM-INDUSTRIAL 3800 31 025 22,646,196 $1,276,253
31 FIRM-INDUSTRIAL 3800 31 025PG 35,784,000 $876,708
31 FIRM- INDUSTRIAL 3800 31 031 1,040,013 $97,056
31 - Summary 92,523,685 $4,109,741
ID - Summary 193,729,903 $12,886,019
Jurisdiction: WA
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 01 RESIDENTIAL 2800 01 012 2,353,512 $368,368
01 RESIDENTIAL 2800 01 002 249,435 $15,689
01 RESIDENTIAL 2800 01 032 617,006 $66,834
01 RESIDENTIAL 2800 01 022 1,283,086 $109,567
01 RESIDENTIAL 2800 01 001 98,594,747 $9,230,001
01 - Summary 103,097,786 $9,790,459
21 21 FIRM COMMERCIAL 2800 21 021 57,082,223 $4,963,193
21 FIRM COMMERCIAL 2800 21 025 24,030,637 $1,748,977
21 FIRM COMMERCIAL 2800 21 011 26,124,094 $3,184,673
21 FIRM COMMERCIAL 2800 21 031 5,783,525 $527,039
21 - Summary 113,020,478 $10,423,881
31 31 FIRM- INDUSTRIAL 2800 31 011 227,003 $26,659
31 FIRM-INDUSTRIAL 2800 31 025 63,743,497 $4,170,424
31 FIRM- INDUSTRIAL 2800 31 021 4,560,913 $380,483
31 FIRM- INDUSTRIAL 2800 31 031 776,188 $71,081
31 - Summary 69,307,601 $4,648,647
WA - Summary 285,425,865 $24,862,987
Overall - Summary 479,155,768 $37,749,006
H:\Revenue\Unbilled Revenue\2021 Unbilled\Electric Unbilled\June\202106 Electric Unbilled
ID PCA June 2021 Page 14 of 19
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 120,910 87,792,803 8,776,583 120,384 678,504,548 67,252,253
21 21 FIRM COMMERCIAL 18,340 81,967,415 7,285,324 18,229 502,038,712 44,289,071
31 31 FIRM- INDUSTRIAL 333 94,787,679 4,698,847 332 565,124,610 26,744,653
39 39 FIRM-PUMPING-IRRIGATION ONLY 46 856,131 77,493 42 1,603,178 149,689
51 51 LIGHTING-PUBLIC STREET AND HIWAY 180 607,960 230,854 180 3,512,298 1,380,872
80 80 INTERDEPARTMENT REVENUE 46 225,324 20,756 46 1,416,470 125,562
83 83 MISC-SERVICE REVENUE SNP 0 0 6,416 0 0 29,200
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 57,268
139,855 266,237,312 21,105,817 139,211 1,752,199,816 140,028,568
139,855 266,237,312 21,105,817 139,211 1,752,199,816 140,028,568
139,855 266,237,312 21,105,817 139,211 1,752,199,816 140,028,568
For Internal Use Only
Data Source: Financial Reporting
Data Updated Daily
ED - Summary
202106 - Summary
Overall - Summary
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\Rates Backup\Jun 2021Revenue By Revenue Class for ID PCA
ID PCA June 2021 Page 15 of 19
Accounting Period: 202106 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 12,734.07 0 0 98,371.72
0011 - GENERAL SERVICE 0 0 4,694.91 0 0 30,397.63
0012 - RESID&FARM-GEN SERV 0 0 297.74 0 0 2,523.43
0021 - LARGE GENERAL SERV 0 0 6,977.45 0 0 43,012.97
0022 - RESID&FRM-LGE GEN SE 0 0 75.71 0 0 580.04
0025 - EXTRA LGE GEN SERV 0 0 4,161.77 0 0 25,972.55
0031 - PUMPING SERVICE 0 0 955.44 0 0 3,785.01
0032 - PUMPING SVC RES&FRM 0 0 140.85 0 0 350.44
0041 - CO OWNED ST LIGHTS 0 0 0.21 0 0 1.26
0042 - CO OWND ST LTS SO VA 0 0 45.71 0 0 279.87
0044 - CST OWND ST LT SO VA 0 0 3.92 0 0 23.61
0045 - CUST OWND ST LT ENGY 0 0 4.83 0 0 28.98
0046 - CUST OWND ST LT S V 0 0 14.06 0 0 84.34
0047 - AREA LIGHT-COM&INDUS 0 0 5.26 0 0 31.6
0048 - AREA LGHT-FARM&RESID 0 0 8.89 0 0 55.06
0049 - AREA LGHT-HI PRES SO 0 0 28.85 0 0 191.73
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 6,109.89 0 0 27,998.69
Overall - Summary 0 0 36,259.56 0 0 233,688.93
For Internal Use Only
Conversion Factor 0.994549 Conversion Factor Changes October 1st ot Every Year36,061.91
Run Date: Jul 6, 2021
Electric Revenue Report by Revenue Class Data Source: Financial Reporting
H:\Power Deferrals\Power Deferral Journals\ID PCA\2021 ID PCA\Rates Backup\Jun 2021Revenue_RateSch_CM_YTD for ID PCA
ID PCA June 2021 Page 16 of 19
07/07/2021 01:32:51 PM
1Page:
202106
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
246,867.00 6,240.000 6,100.000NON-INTERCOMPANY TOTAL:
246,867.00 6,240.000 6,100.000
POWER
Total: 246,867.00 6,100.000 6,240.000
Total $'s
POWER
262025 AVST CORP Energy $40.470 246,867.00 6,240.000 6,100.00001 30 LT
Term
Type
Sys Opt
Strategy
246,867.00 Total: 6,100.000 6,240.000STRA
ID PCA June 2021 Page 17 of 19
07/01/2021 10:32:23 AM
1Page:
202106
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
876,708.00 33,120.000 35,784.000NON-INTERCOMPANY TOTAL:
876,708.00 33,120.000 35,784.000
POWER
Total: 876,708.00 35,784.000 33,120.000
Total $'s
POWER
278613 AVST CORP Energy $24.500 876,708.00 33,120.000 35,784.00001 30 Johnson IT
Term
Type
Sys Opt
Strategy
876,708.00 Total: 35,784.000 33,120.000PFI
ID PCA June 2021 Page 18 of 19
Avista Hourly Data 7/7/2021 12:39
DAY  HOUR  
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐>SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
6/29/2021 H11 17 29.59 503.03
6/29/2021 H12 17 32.34 549.78
6/29/2021 H13 16 37.84 605.44
6/29/2021 H14 17 41.43 704.31
6/29/2021 H15 16 50.53 808.48
6/29/2021 H16 16 57.65 922.4
6/29/2021 H17 16 69.45 1111.2
6/29/2021 H18 17 72.74 1236.58
6/29/2021 H19 14 65.69 919.66
6/29/2021 H20 3 65.83 197.49
6/29/2021 H21 0 53.26 0
6/29/2021 H22 0 28.32 0
6/29/2021 H23 0 35.21 0
6/29/2021 H24 0 23.72 0
6/30/2021 H01 0 16.49 0
6/30/2021 H02 0 15.93 0
6/30/2021 H03 0 12.89 0
6/30/2021 H04 0 14.96 0
6/30/2021 H05 0 16.45 0
6/30/2021 H06 1 17.85 17.85
6/30/2021 H07 10 17.45 174.5
6/30/2021 H08 15 18.1 271.5
6/30/2021 H09 18 24.1 433.8
6/30/2021 H10 18 23.08 415.44
6/30/2021 H11 18 24.88 447.84
6/30/2021 H12 17 26.28 446.76
6/30/2021 H13 18 26.61 478.98
6/30/2021 H14 17 28.27 480.59
6/30/2021 H15 18 31.63 569.34
6/30/2021 H16 17 33.78 574.26
6/30/2021 H17 17 35.1 596.7
6/30/2021 H18 16 37.68 602.88
6/30/2021 H19 14 37.42 523.88
6/30/2021 H20 4 34.48 137.92
6/30/2021 H21 1 28.91 28.91
6/30/2021 H22 0 19.57 0
6/30/2021 H23 0 21.73 0
6/30/2021 H24 0 21.49 0
261,535.99$                 
H:\Reports\Power Reports\2021 Reports\Jun 2021\June 2021 Solar Select 12
ID PCA June 2021 Page 19 of 19