HomeMy WebLinkAbout20210730ID PCA Final Report 07.2020.pdfAVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF JULY 2020
ID PCA July 2020 1 of 23
Avista Corporation PCA
July 2020 through June 2021
IPUC Deferral Analysis
Jul-20 thru
Deferral for 2020-21 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 260,747 260,747
Idaho 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 3,006,061
Actual - Base Sales MWh 12,239 (267,545)(222,188)(233,573)(258,867)(300,596)(291,519)(255,432)(263,479)(232,405)(217,175)(214,774)(2,745,314)LCAR $/MWh 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 Retail Revenue Adjustment - Under(+)/Over(-)$(269,258)5,885,990 4,888,136 5,138,606 5,695,074 6,613,112 6,413,418 5,619,504 5,796,538 5,112,910 4,777,850 4,725,028 60,396,908
Base-to-Actual Percent Difference %4.92%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-91.33%
NET POWER SUPPLY EXPENSE
Actual Expense
555 Purchased Power $9,869,695 9,869,695
447 Sales for Resale $(6,841,567)(6,841,567)
501 Thermal Fuel $2,120,045 2,120,045
547 CT Fuel $3,030,971 3,030,971
456 Transmission Revenue $(2,088,798)(2,088,798)
565 Transmission Expense $1,407,838 1,407,838
557 Resource Optimization $699,050 699,050
537 MT. Invasive Species Expe $134,176 134,176
557 Expense $19,631 19,631
Adjusted Actual Net Expense $8,351,041 0 0 0 0 0 0 0 0 0 0 0 8,351,041
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 Actual Net Expense $2,890,295 0 1 1 0 0 0 0 0 0 0 0 2,890,297
Authorized Net Expense
555 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 28,578,793
547 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 16,589,004
Gas Liquids Revenue $(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 1,610,004
Settlement 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)199,364
Authorized Net Expense $8,024,895 12,452,700 9,506,133 9,924,901 11,447,118 12,491,649 14,489,521 12,961,958 10,893,114 6,667,357 5,005,048 4,953,435 118,817,829
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 4,309,879 3,290,073 3,435,008 3,961,848 4,323,360 5,014,823 4,486,134 3,770,107 2,307,572 1,732,247 1,714,384 41,122,851
RENEWABLE ENERGY CREDIT REVENUE
Actual REC Revenue $(216,916)(216,916)
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)(1,223,004)
Actual - Authorized REC Revenue $(114,999)101,917 101,917 101,917 101,917 101,917 101,917 101,917 101,917 101,917 101,917 101,917 1,006,088
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)35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 348,202
COST RECOVERY SUBJECT TO SHARING
Actual - Authorized Net Expense (Idaho share)$112,879 (4,309,879)(3,290,072)(3,435,007)(3,961,848)(4,323,360)(5,014,823)(4,486,134)(3,770,107)(2,307,572)(1,732,247)(1,714,384)(38,232,554)
Retail Revenue Adjustment $(269,258)5,885,990 4,888,136 5,138,606 5,695,074 6,613,112 6,413,418 5,619,504 5,796,538 5,112,910 4,777,850 4,725,028 60,396,908
REC Revenue $(39,801)35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 348,202
456030 ED ID - Sch 25P Transmission $10,000 10,000
456380 ED ID - Sch 25P REC Revenue $(20,706)(20,706)
Sch 25P Net Cost (10,706)0 0 0 0 0 0 0 0 0 0 0 (10,706)
Total Cost (Subject to Sharing)$(206,886)1,611,384 1,633,337 1,738,872 1,768,499 2,325,025 1,433,868 1,168,643 2,061,704 2,840,611 3,080,876 3,045,917 22,501,850
Sharing Percentage %90%90%90%90%90%90%90%90%90%90%90%90%
Total Cost Recovery Subject to Sharing $(186,197)1,450,246 1,470,003 1,564,985 1,591,649 2,092,523 1,290,481 1,051,779 1,855,534 2,556,550 2,772,788 2,741,325 20,251,666
Total Power Cost Deferral with Adjustments $(186,197)1,450,246 1,470,003 1,564,985 1,591,649 2,092,523 1,290,481 1,051,779 1,855,534 2,556,550 2,772,788 2,741,325 20,251,666
AVU-E-19-04
2020-2021 ID PCA - Brandon Workpapers Updated and Act-Auth- Proposed Page: 1 of 2
ID PCA July 2020 2 of 23
Jul-20 thru
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 Jun-21
Monthly Interest Rate %0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%0.1667%
PCA Ending Balances
Beginning Balance (June 2020 Ending Balance)$46,080 46,080
2019-2020 Deferral Balance $46,080 (450,302)999,194 2,470,163 4,039,266 5,637,648 7,739,569 9,042,952 10,109,806 11,982,193 14,558,717 17,355,774 17,355,774
2020-2021 Incremental Deferral $(186,197)1,450,246 1,470,003 1,564,985 1,591,649 2,092,523 1,290,481 1,051,779 1,855,534 2,556,550 2,772,788 2,741,325 20,251,666
RPS Compliance Adjustment*$(446,075) (446,075)
Amortization - Account 182385 $135,813 135,813
Amortization - Account 182386 $0
Amortization - Projected $0
2020-21 Ending Deferral Balance w/out Current Month Int.$(450,379)999,944 2,469,197 4,035,148 5,630,915 7,730,171 9,030,050 10,094,731 11,965,340 14,538,743 17,331,505 20,097,099 20,097,099
Interest $77 (750)966 4,118 6,733 9,398 12,902 15,075 16,853 19,974 24,269 28,932 138,547
2020-21 Final Ending Deferral Balance $(450,302)999,194 2,470,163 4,039,266 5,637,648 7,739,569 9,042,952 10,109,806 11,982,193 14,558,717 17,355,774 20,126,031 20,126,031
* See page 17 of the July 2020 Power Cost Adjustment Report for more information.
2020-2021 ID PCA - Brandon Workpapers Updated and Act-Auth- Proposed Page: 2 of 2
ID PCA July 2020 3 of 23
Explanation:
Record deferral of power costs in Idaho, amortization of existing balance, and
interest & DFIT entries.
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380 - IDAHO PCA-DEF ED ID DL 186,197.00 0.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA DEFERRA
3
ED ID DL 0.00 186,197.00 Current Deferral Reg Asset - PCA
15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 329.00 Interest Income on 182386 Account
20 001 182386 - REGULATORY ASSET ID PCA DEFERRA
2
ED ID DL 329.00 0.00 Interest Income on 182386 Account
25 001 182385 - REGULATORY ASSET ID PCA DEFERRA
1
ED ID DL 135,813.00 0.00 Amortization of Balance
30 001 557390 - IDAHO PCA AMT ED ID D 0.00 135,813.00 Amortization of Balance
45 001 431600 - INTEREST EXPENSE ENERGY
DEFERRALS
ED ID DL 252.00 0.00 Interest Expense on 182385
50 001 182385 - REGULATORY ASSET ID PCA DEFERRA
1
ED ID DL 0.00 252.00 Interest Expense on 182385
Totals:322,591.00 322,591.00
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 08/06/2020 at 9:46 AM
Last Update: 08/06/2020 9:45 AM
Approval Requested: 08/06/2020 9:45 AM
Resource Accounting
C
DJ
USD
Effective Date: 202007
Aug 6, 2020
8/6/2020
ID PCA July 2020 4 of 23
Avista Cor .
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM
Mana er Review Jul‐20
Data In ut Validation Si n‐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
Attach relevant screen shots of system reports, ensuring that the necessary
parameters are appropriately displayed. [parameters accuracy and
Cognos ‐ Billed Revenue Usage reports attached, parameters reviewed
and noted to be correct for July 2020.
Agree total amount(s) to relevant journal entries in the GL. [source data
accurac and com leteness
Total deferral amounts calculated from workbook agree to journal entry
line items for Jul 2020.
Validate that check totals equal $0 or variances are immaterial (note all
variances). [report logic accuracy and completeness]
Updated workbooks for 2020 authorized, updated PT ratio, validated
formulas, added line items fo new applicable accounts. Updated ID PCA
for new Authorized that go into place December 2019.
When rolling forward the document, ensure that all formulas are updated
a ro riatel .
Validated for July 2020.
Data In ut Validation Si n‐off/Date
Review system parameters to ensure that the appropriate filters are used.
[parameters accurac and com leteness
Reviewed to make sure that June data was used in all spreadsheets and
re orts. IM
Agree the system report screen shots to the system export data in the report.
[source data accurac and com leteness
Some data is from GL with use of GL wand. Agreed volumes from Cognos
re ort to Load Ad ustment and RRC. IM
Verify that total amounts agree to the underlying detail on attached reports.
[source data accurac and com leteness
Agreed totals to respective reports and journal entry. IM
Validate that check totals equal $0 or are immaterial, as noted above. [source
data accurac and com leteness
Data checks equal $0. IM
S readsheet Lo ic Validation Si n‐off/Date
Review report to ensure that any assumption and/or threshold for
investi ation used in the document are a ro riate. [com leteness
Noted that July data was used and spreadsheet appeared rolled forward.
IM
Spot check formulas to ensure that they have been appropriately rolled
forward and use the a ro riate in uts. [accurac
Spot checked formulas in the spreadsheet and noted no issues. IM
Review explanations for all items to ensure appropriateness, and that all
relevant considerations have been sufficientl documented.
In June we are in the 90%/10% customer sharing band in WA. Verified
sharin was calculated a ro riatel .
Review all comments left b re arer.IM
Ensure all comments/uestions resolved on a timel basis.IM
NOTE: ANY COMMENT OR QUESTION SHOULD BE DOCUMENTED BELO
Comment/Question Res onse Follow‐U
Noted that Idaho had the annual REC foregone revenue added to the PCA
balance
Preparer Checklist
Reviewer Checklist
ID PCA July 2020 5 of 23
Idaho Power Cost Adjustment (PCA) Deferral Balance - Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate2019 0.16667%
2020 0.16667%
Month Ending Account Beg. Balance Balance Transfer Deferral - Sur./(Reb.)Adjustments Interest Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes12/31/2019 182386 1,260,021
1/31/2020 182386 1,260,021 (42,026)2,100 1,220,095 1,220,095 02/29/2020 182386 1,220,095 (584,757)2,034 637,372 637,372 03/31/2020 182386 637,372 11,208 1,062 649,642 649,642 04/30/2020 182386 649,642 629,307 1,083 1,280,032 1,280,032 05/31/2020 182386 1,280,032 (364,595)2,133 917,570 917,570 06/30/2020 182386 917,570 (721,633)1,529 197,466 197,466 0
6/30/2020 182387 0
7/31/2020 182387 0 (186,197)(446,075)0 (632,272)(446,074)186,1988/31/2020 182387
9/30/2020 182387
10/31/2020 18238711/30/2020 18238712/31/2020 182387
Entry:Debit Credit557380 ED ID 186,197 0 Idaho PCA-Def182387 ED ID 0 186,197 Regulatory Asset ID PCA Deferral
419600 ED ID 0 Interest Income182387 ED ID 0 Regulatory Asset ID PCA Deferral
This account moves to the Pending tab
This account moves from the Pending tab
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx
ID PCA July 2020 6 of 23
Idaho Power Cost Adjustment (PCA) Deferral Balance - Pending Bucket
Interest compounds and is calculated monthly
Interest Rate2019 0.16667%2020 0.16667%
Month Ending Account Beg. Balance Balance Transfer Activity Adjustments Interest Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes12/31/2019 182387 0
1/31/2020 182387 0 0 0 0 0
2/29/2020 182387 0 0 0 0 03/31/2020 182387 0 0 0 0 04/30/2020 182387 0 0 0 0 05/31/2020 182387 0 0 0 0 06/30/2020 182387 0 0 0 0 0
6/30/2020 182386 197,466
7/31/2020 182386 197,466 329 197,795 197,466 (329)8/31/2020 1823869/30/2020 18238610/31/2020 182386
10/31/2020 18238511/30/2020 18238512/31/2020 182385
Entry:Debit Credit
419600 ED ID 0 329 Interest Income182386 ED ID 329 0 Regulatory Asset ID PCA Deferral
This account moves to the Current Year tab
This account moves from the Current Year tab
This account moves to the Amortizing tab
This account moves from the Amortizing tab
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx
ID PCA July 2020 7 of 23
Idaho Power Cost Adjustment (PCA) Deferral Balance - Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate2019 0.16667%
2020 0.16667%
Month Ending Account Beg. Balance Balance Transfer Amortization Adjustments Interest Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes12/31/2019 182385 (1,003,427)
1/31/2020 182385 (1,003,427)167,017 (1,672)(838,082)(838,082)02/29/2020 182385 (838,082)155,248 (1,397)(684,231)(684,231)03/31/2020 182385 (684,231)147,726 (1,140)(537,645)(537,645)04/30/2020 182385 (537,645)140,955 (896)(397,586)(397,586)05/31/2020 182385 (397,586)121,940 (663)(276,309)(276,309)0
6/30/2020 182385 (276,309)125,384 (461)(151,386)(151,386)0
7/31/2020 182385 (151,386)135,813 (252)(15,825)(151,386)(135,561)8/31/2020 1823859/30/2020 18238510/31/2020 182385
10/31/2020 182386
11/30/2020 182386 012/31/2020 182386
Entry:Debit Credit182385 ED ID 135,813 Regulatory Asset ID PCA Deferral557390 ED ID 135,813 Idaho PCA Amt431600 ED ID 252 Interest Expense Energy Deferrals
182385 ED ID 252 Regulatory Asset ID PCA Deferral
This account moves to the Pending tab
This account moves from the Pending tab
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx
ID PCA July 2020 8 of 23
Line
No.IDAHO ACTUALS TOTAL Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20
1 555 Purchased Power $70,081,710 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $0 $0 $0 $0 $0
2 447 Sale for Resale ($50,323,721)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)$0 $0 $0 $0 $0
3 501 Thermal Fuel $16,009,903 $3,239,078 $3,399,540 $2,878,210 $2,804,144 $738,421 $830,465 $2,120,045 $0 $0 $0 $0 $0
4 547 CT Fuel $24,219,219 $4,925,752 $4,098,939 $5,475,241 $4,372,539 $1,216,784 $1,098,993 $3,030,971 $0 $0 $0 $0 $0
5 456 Transmission Rev ($11,020,757)($1,239,306)($1,539,548)($1,297,310)($1,230,065)($1,766,261)($1,859,469)($2,088,798)$0 $0 $0 $0 $0
6 565 Transmission Exp $9,606,763 $1,402,067 $1,376,344 $1,401,845 $1,362,596 $1,328,690 $1,327,383 $1,407,838 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $939,232 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 $0 $0 $0
8 557 Expenses $118,525 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $59,630,874 $13,678,086 $11,587,902 $10,542,551 $8,493,896 $4,034,386 $3,642,062 $7,651,991 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE - SYSTEM
Total through
Jan/20 Feb/20 Mar/20 Apr/20 May/20 Jun/20 Jul/20 Aug/20 Sep/20 Oct/20 Nov/20 Dec/20
10 555 Purchased Power 44,748,043.00 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 (28,461,065.00) (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 15,582,817.00 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 30,837,552.00 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 (9,924,985.00) (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 9,676,919.00 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 (713,419.00) (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 (305,081.00) (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 939,169.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments (98,042.00) 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 62,281,908.00 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 ($2,651,034)($709,518)($1,272,138)($248,646)$1,928,456 ($868,745)($1,209,456)($270,987)
22 Resource Optimization ($254,000)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134
23 Adjusted Actual - Authorized Net Expense ($2,905,034)($537,655)($1,467,849)($373,454)$1,940,539 ($1,266,685)($1,411,077)$211,147
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 ($1,005,432)($186,082)($508,023)($129,252)$671,621 ($438,400)($488,374)$73,078
Idaho 100% Activity (Sch 25P)($112,286)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)$0 $0 $0 $0 $0
26 ($280,830)$155,782 ($127,776)$157,168 $47,586 $50,710 ($295,042)($269,258)
27 ($1,398,548)($46,695)($649,730)$12,453 $699,230 ($405,106)($801,814)($206,886)
28 90% of Net Power Cost Change ($1,258,693)($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)
29 ($1,258,693)($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)
30 $1,258,693 $42,026 $584,757 ($11,208)($629,307)$364,595 $721,633 $186,197 Acct 557380 Entry; (+) Rebate, (-) Surcharge
ID Load Change Adjustment (+) Surcharge; (-)
Rebate
Total Power Cost Deferral
(+) Surcharge; (-) Rebate
Net Power Cost Increase (+) Surcharge; (-)
Rebate
2020 WA ID Actual Deferrals - 8/13/2020
ID PCA July 2020 9 of 23
Line
No.TOTAL Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20
555 PURCHASED POWER
1 Other Short-Term Purchases $13,396,498 $3,386,200 $2,505,205 $663,858 $2,142,585 $1,517,506 $945,253 $2,235,891 $0 $0 $0 $0 $0
2 Chelan County PUD (Rocky Reach Slice)$9,796,352 $1,399,478 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $0 $0 $0 $0 $0
3 Douglas County PUD (Wells Settlement)$1,000,916 $128,412 $137,331 $81,844 $100,046 $134,694 $132,024 $286,565 $0 $0 $0 $0 $0
4 Douglas County PUD (Wells)$1,449,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $0 $0 $0 $0 $0
5 Grant County PUD (Priest Rapids/Wanapum)$5,752,408 $845,499 $845,499 $845,499 $679,414 $845,499 $845,499 $845,499 $0 $0 $0 $0 $0
6
7 Inland Power & Light - Deer Lake $7,268 $969 $1,162 $1,170 $1,075 $1,121 $932 $839 $0 $0 $0 $0 $0
8 Small Power $1,047,639 $135,481 $178,168 $136,054 $148,758 $128,743 $142,916 $177,519 $0 $0 $0 $0 $0
9 Stimson Lumber $963,263 $160,536 $132,054 $109,083 $75,549 $149,167 $140,831 $196,043 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,462,697 $220,402 $348,737 $173,787 $254,261 $196,121 $212,728 $56,661 $0 $0 $0 $0 $0
11 City of Spokane- Waste-to-Energy $3,313,120 $539,216 $522,867 $444,785 $423,831 $339,112 $470,134 $573,175 $0 $0 $0 $0 $0
12 Clearwater Power Company $8,506 ($311)$1,667 $1,579 $1,431 $1,520 $1,310 $1,310 $0 $0 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA )$15,963,406 $2,414,741 $2,327,885 $2,427,120 $2,402,620 $2,109,928 $2,056,488 $2,224,624 $0 $0 $0 $0 $0
14 Palouse Wind $14,408,791 $3,334,132 $2,160,328 $2,406,190 $1,890,255 $1,607,702 $1,548,996 $1,461,188 $0 $0 $0 $0 $0
15 WPM Ancillary Services $1,508,883 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $0 $0 $0 $0 $0
16 Non-Mon. Accruals $2,963 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)$0 $0 $0 $0 $0
17 Total 555 Purchased Power $70,081,710 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $64,035,782 $11,300,933 $9,783,421 $9,368,374 $8,891,163 $8,111,978 $7,524,829 $9,055,084 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $3,093,422 $1,256,392 $900,700 ($662,984)$191,488 $444,892 $539,968 $422,966 $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 $2,963 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)$0 $0 $0 $0 $0
555700 $1,499,042 $218,942 $89,780 $199,854 $652,725 $90,380 $48,766 $198,595 $0 $0 $0 $0 $0
Solar Select Adjustment ($58,382)($4,512)($6,519)($7,796)($9,072)($9,658)($9,973)($10,852)$0 $0 $0 $0 $0
555380 $5,618,219 $931,270 $892,192 $936,831 $910,053 $858,774 $637,956 $451,143 $0 $0 $0 $0 $0
Sch 25P Adjustment ($5,618,219)($931,270)($892,192)($936,831)($910,053)($858,774)($637,956)($451,143)$0 $0 $0 $0 $0
555710 $1,508,883 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $0 $0 $0 $0 $0
$70,081,710 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $0 $0 $0 $0 $0
447 SALES FOR RESALE18Short-Term Sales ($39,092,376)($6,410,216)($5,567,362)($5,771,825)($6,957,136)($4,643,721)($4,498,259)($5,243,857)$0 $0 $0 $0 $0
19 Nichols Pumping Index Sale ($418,478)($114,196)($57,978)($77,242)($67,204)($32,501)($15,887)($53,470)$0 $0 $0 $0 $0
20 Soverign/Kaiser Load Following ($81,763)($12,942)($12,179)($12,626)($12,124)($12,236)($10,556)($9,100)$0 $0 $0 $0 $0
21 Pend Oreille DES ($302,348)($57,587)($47,591)($55,025)($52,181)($40,336)($25,067)($24,561)$0 $0 $0 $0 $0
22 Merchant Ancillary Services ($10,428,756)($1,223,281)($1,274,514)($1,236,581)($1,823,276)($1,705,686)($1,654,839)($1,510,579)$0 $0 $0 $0 $0
23 Total 447 Sales for Resale ($50,323,721)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)$0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($18,608,609)($3,835,467)($2,627,687)($3,877,053)($4,628,479)($1,311,184)($185,383)($2,143,356)$0 $0 $0 $0 $0
Deduct Revenue From Solar Select $443,695 $19,928 $44,560 $91,436 $78,930 $46,214 $40,293 $122,334 $0 $0 $0 $0 $0
447100 ($11,428,455)($1,028,302)($1,145,634)($328,879)($737,252)($2,395,170)($3,583,660)($2,209,558)$0 $0 $0 $0 $0
447150 ($6,855,144)($1,265,005)($1,503,561)($1,358,611)($884,798)($700,094)($498,100)($644,975)$0 $0 $0 $0 $0
447700 ($1,937,569)($255,624)($167,800)($226,050)($724,841)($194,000)($134,561)($234,693)$0 $0 $0 $0 $0
447710 ($1,508,883)($230,471)($284,988)($217,561)($192,205)($174,560)($188,358)($220,740)$0 $0 $0 $0 $0
447720 ($10,428,756)($1,223,281)($1,274,514)($1,236,581)($1,823,276)($1,705,686)($1,654,839)($1,510,579)$0 $0 $0 $0 $0
($50,323,721)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)$0 $0 $0 $0 $0
501 FUEL-DOLLARS
24 Kettle Falls Wood-501110 $2,699,839 $669,436 $586,372 $520,044 $588,601 ($1,484)$4,598 $332,272 $0 $0 $0 $0 $0
25 Kettle Falls Gas-501120 $5,499 $466 $2,150 $602 $929 ($19)$751 $620 $0 $0 $0 $0 $0
26 Colstrip Coal-501140 $13,182,738 $2,514,090 $2,811,018 $2,357,564 $2,203,760 $739,924 $785,937 $1,770,445 $0 $0 $0 $0 $0
27 Colstrip Oil-501160 $121,827 $55,086 $0 $0 $10,854 $0 $39,179 $16,708 $0 $0 $0 $0 $0
28 Total 501 Fuel Expense $16,009,903 $3,239,078 $3,399,540 $2,878,210 $2,804,144 $738,421 $830,465 $2,120,045 $0 $0 $0 $0 $0
501 FUEL-TONS
29 Kettle Falls 221,192 53,540 47,910 43,672 49,482 - 372 26,216 - - - - -
30 Colstrip 444,327 94,106 71,708 82,836 78,696 25,604 28,502 62,875 - - - - -
Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
2020 WA ID Actual Deferrals ID Monthly 2
ID PCA July 2020 10 of 23
Line
TOTAL Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20
Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
501 FUEL-COST PER TON
31 Kettle Falls $12.50 $12.24 $11.91 $11.90 $12.36 $12.67
32 Colstrip $26.72 $39.20 $28.46 $28.00 $28.90 $27.57 $28.16
547 FUEL
33 NE CT Gas-547213 ($1,733)($1,839)$35 ($23)$82 $29 $76 ($93)$0 $0 $0 $0 $0
34 Boulder Park-547216 $280,987 $20,130 $11,475 $80,312 $98,567 $10,548 $19,509 $40,446 $0 $0 $0 $0 $0
35 Kettle Falls CT-547211 $14,216 $2,625 $3,871 $2,594 $1,268 $1,772 $614 $1,472 $0 $0 $0 $0 $0
36 Coyote Springs2-547610 $11,443,605 $2,553,876 $2,266,934 $2,517,341 $1,550,090 $447,698 $564,243 $1,543,423 $0 $0 $0 $0 $0
37 Lancaster-547312 $10,978,550 $2,326,662 $1,755,204 $2,352,441 $2,028,732 $711,804 $471,786 $1,331,921 $0 $0 $0 $0 $0
38 Rathdrum CT-547310 $1,503,594 $24,298 $61,420 $522,576 $693,800 $44,933 $42,765 $113,802 $0 $0 $0 $0 $0
39 Total 547 Fuel Expense $24,219,219 $4,925,752 $4,098,939 $5,475,241 $4,372,539 $1,216,784 $1,098,993 $3,030,971 $0 $0 $0 $0 $0
40 TOTAL NET EXPENSE $59,987,111 $13,364,330 $11,601,013 $10,287,354 $8,211,602 $4,319,856 $4,023,812 $8,179,144 $0 $0 $0 $0 $0
202001 202002 202003 202004 202005 202006 202007 202008 202009 202010 202011 202012
456 TRANSMISSION REVENUE
41 456100 ED AN ($6,989,789)($675,313)($919,841)($748,908)($697,529)($1,150,361)($1,310,572)($1,487,265)$0 $0 $0 $0 $0
42 456120 ED AN - BPA Trans. ($539,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)$0 $0 $0 $0 $0
43 456020 ED AN-Sale of excess BPA Trans ($205,345)$0 $0 $0 ($8,563)($111,418)($32,555)($52,809)$0 $0 $0 $0 $0
44 456030 ED AN - Sch 25P Trans ($718,455)($105,538)($104,338)($102,857)($103,784)($101,938)($100,000)($100,000)$0 $0 $0 $0 $0
45 456130 ED AN - Ancillary Services Revenue ($1,511,280)($230,471)($287,385)($217,561)($192,205)($174,560)($188,358)($220,740)$0 $0 $0 $0 $0
46 456017 ED AN - Low Voltage ($40,446)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)$0 $0 $0 $0 $0
47 456700 ED ID - Low Voltage ($36,631)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)$0 $0 $0 $0 $0
48 456705 ED AN - Low Voltage ($979,811)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)$0 $0 $0 $0 $0
49 Total 456 Transmission Revenue ($11,020,757)($1,239,306)($1,539,548)($1,297,310)($1,230,065)($1,766,261)($1,859,469)($2,088,798)$0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
50 565000 ED AN $9,575,011 $1,397,531 $1,371,808 $1,397,309 $1,358,060 $1,324,154 $1,322,847 $1,403,302 $0 $0 $0 $0 $0
51 565710 ED AN $31,752 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0
52 Total 565 Transmission Expense $9,606,763 $1,402,067 $1,376,344 $1,401,845 $1,362,596 $1,328,690 $1,327,383 $1,407,838 $0 $0 $0 $0 $0
557 Expense
53 557165 ED AN $84,914 $12,599 $11,796 $12,353 $11,201 $12,072 $10,211 $14,682 $0 $0 $0 $0 $0
54 557018 ED AN $33,611 $4,220 $4,121 $4,133 $4,386 $5,853 $5,949 $4,949 $0 $0 $0 $0 $0
55 Total 557 ED AN Broker & Related Fees $118,525 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $0 $0 $0 $0 $0
537 Expense
56 537000 ED AN - MT Invasive Species $939,232 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176
57 Total 537 ED AN MT Invasive Species $939,232 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 $0 $0 $0
Other Purchases and Sales
58 Econ Dispatch-557010 ($5,415,502)($2,368,594)($671,118)($25,598)($188,223)($677,854)($753,848)($730,267)$0 $0 $0 $0 $0
59 Econ Dispatch-557150 ($3,633,084)$421,057 ($976,644)($3,228,749)($1,490,149)$697,868 $881,733 $61,800 $0 $0 $0 $0 $0
60 Gas Bookouts-557700 $1,555,370 $11,952 $8,400 $148,028 $176,080 $477,176 $359,359 $374,375 $0 $0 $0 $0 $0
61 Gas Bookouts-557711 ($1,555,370)($11,952)($8,400)($148,028)($176,080)($477,176)($359,359)($374,375)$0 $0 $0 $0 $0
62 Intraco Thermal Gas-557730 $27,723,802 $4,115,776 $3,319,418 $5,391,617 $4,419,630 $3,917,436 $2,910,728 $3,649,197 $0 $0 $0 $0 $0
63 Fuel Dispatch-456010 $6,009,773 $1,882,010 $342,468 $266,445 $574,200 $875,363 $928,200 $1,141,087 $0 $0 $0 $0 $0
64 Fuel Dispatch-456015 ($4,756,770)($1,280,600)($83,595)($18,180)($107,775)($2,289,799)($324,473)($652,348)$0 $0 $0 $0 $0
65 Other Elec Rev - Extraction Plant Cr - 456018 ($113,610)($25,507)($22,738)($16,974)($7,021)($9,386)($14,749)($17,235)$0 $0 $0 $0 $0
66 Other Elec Rev - Specified Source - 456019 ($434,331)($141,375)($21,125)$0 ($89,920)($92,668)($89,243)$0 $0 $0 $0 $0 $0
67 Intraco Thermal Gas-456730 ($17,632,002)($2,112,693)($1,793,764)($2,219,955)($2,874,242)($2,434,321)($3,443,792)($2,753,235)$0 $0 $0 $0 $0
68 Fuel Bookouts-456711 $916,050 $32,000 $8,300 $0 $0 $515,375 $0 $360,375 $0 $0 $0 $0 $0
69 Fuel Bookouts-456720 ($916,050)($32,000)($8,300)$0 $0 ($515,375)$0 ($360,375)$0 $0 $0 $0 $0
70 Other Purchases and Sales Subtotal $1,748,276 $490,074 $92,902 $148,606 $236,500 ($13,361)$94,556 $698,999 $0 $0 $0 $0 $0
71 Misc Revs 456016 ED AN ($2,002,478)($318,217)($288,636)($273,452)($224,456)($384,603)($296,198)($216,916)$0 $0 $0 $0 $0
2020 WA ID Actual Deferrals ID Monthly 3
ID PCA July 2020 11 of 23
Line
TOTAL Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20
Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
73 Misc. Power Exp. Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
74 REC Purchases Subtotal $0 $0 $0 $0 $0 $0 $0 $0
75 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
76 Wind REC Exp Actual 557395 $202 $6 $23 $38 $39 $24 $21 $51 $0 $0 $0 $0 $0
77 Wind REC Subtotal $202 $6 $23 $38 $39 $24 $21 $51
78 456030 ED ID - Sch 25P Trans $72,197 $10,351 $10,554 $10,434 $10,286 $10,378 $10,194 $10,000 $0 $0 $0 $0 $0
79 456380-ED-ID - Sch 25P REC Revenue ($184,483)($26,746)($24,485)($25,897)($30,263)($27,794)($28,592)($20,706)$0 $0 $0 $0 $0
80 Sch 25P ($112,286)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)$0 $0 $0 $0 $0
81 Net Resource Optimization ($254,000)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134
82 Adjusted Actual Net Expense $59,264,588 $13,833,554 $11,378,260 $10,402,280 $8,486,002 $3,619,030 $3,422,043 $8,123,419
2020 WA ID Actual Deferrals ID Monthly 4
ID PCA July 2020 12 of 23
Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 YTD
Total Billed Sales 289,560 269,034 256,136 244,425 211,356 217,406 235,507 (18,414) - - - - 1,705,010
Deduct Prior Month Unbilled (166,607) (161,485) (153,691) (153,890) (139,707) (143,221) (154,000) (179,240) - - - - (1,251,841)
Add Current Month Unbilled 161,485 153,691 153,890 139,707 143,221 154,000 179,240 - - - - - 1,085,234
Total Retail Sales 284,438 261,240 256,335 230,242 214,870 228,185 260,747 (197,654) - - - - 1,538,403
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 1,723,292
Difference from Test Year (7,081) 5,808 (7,144) (2,163) (2,305) 13,411 12,239 (465,199) (452,434)
$/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 - $($155,782)$127,776 ($157,168)($47,586)($50,710)$295,042 $269,258 ($10,234,378) ($9,953,548)
Page 4 of 4
ID PCA July 2020 13 of 23
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 3800 01 012 1,159,117 $143,744
01 RESIDENTIAL 3800 01 032 166,252 $18,588
01 RESIDENTIAL 3800 01 001 53,024,633 $5,101,015
01 RESIDENTIAL 3800 01 022 317,721 $23,366
54,667,723 $5,286,714
21 FIRM COMMERCIAL 3800 21 031 1,962,592 $184,275
21 FIRM COMMERCIAL 3800 21 025 5,382,938 $293,395
21 FIRM COMMERCIAL 3800 21 011 18,403,577 $1,697,680
21 FIRM COMMERCIAL 3800 21 021 25,719,695 $1,819,049
51,468,802 $3,994,398
31 FIRM- INDUSTRIAL 3800 31 031 994,005 $92,574
31 FIRM INDUSTRIAL 3800 31 025P 46,318,443 $2,273,080
31 FIRM-INDUSTRIAL 3800 31 025 22,545,758 $1,266,220
31 FIRM- INDUSTRIAL 3800 31 011 244,606 $21,912
31 FIRM- INDUSTRIAL 3800 31 021 3,000,633 $202,640
31 FIRM-INDUSTRIAL 3800 31 025PG 18,414,000 $451,143
91,517,445 $4,307,568
197,653,970 $13,588,680
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 2800 01 001 107,168,050 $10,011,165
01 RESIDENTIAL 2800 01 002 206,745 $13,062
01 RESIDENTIAL 2800 01 032 446,145 $50,797
01 RESIDENTIAL 2800 01 022 1,388,958 $117,562
01 RESIDENTIAL 2800 01 012 2,362,563 $374,277
111,572,461 $10,566,864
21 FIRM COMMERCIAL 2800 21 011 25,983,748 $3,143,145
21 FIRM COMMERCIAL 2800 21 021 58,877,012 $5,098,944
21 FIRM COMMERCIAL 2800 21 031 5,359,880 $460,332
21 FIRM COMMERCIAL 2800 21 025 24,150,092 $1,821,850
114,370,733 $10,524,271
31 FIRM- INDUSTRIAL 2800 31 021 4,368,663 $361,657
31 FIRM- INDUSTRIAL 2800 31 031 713,522 $61,713
31 FIRM- INDUSTRIAL 2800 31 011 264,436 $30,886
31 FIRM-INDUSTRIAL 2800 31 025 55,889,663 $3,883,573
61,236,283 $4,337,830
287,179,477 $25,428,964
484,833,447 $39,017,645
21 - Summary
31
31 - Summary
WA - Summary
Overall - Summary
ID - Summary
Jurisdiction: WA
01
01 - Summary
21
01 - Summary
21
21 - Summary
31
31 - Summary
Jurisdiction: ID
01
Current Month Journal Entry
H:\Revenue\Unbilled Revenue\2020 Unbilled\Electric Unbilled\July\202007 SOX Electric Unbilled .xlsx
ID PCA July 2020 14 of 23
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 118,177 86,751,608 8,675,013 117,849 734,271,311 71,975,272
21 21 FIRM COMMERCIAL 17,991 78,059,745 6,955,386 17,925 552,809,785 48,688,551
31 31 FIRM- INDUSTRIAL 347 95,012,635 4,618,677 349 676,820,578 30,716,783
39 39 FIRM-PUMPING-IRRIGATION ONLY 71 944,742 88,864 74 3,011,305 288,923
51 51 LIGHTING-PUBLIC STREET AND HIWAY 179 602,227 227,821 176 4,157,036 1,580,557
80 80 INTERDEPARTMENT REVENUE 45 175,508 16,781 45 1,391,150 125,610
83 83 MISC-SERVICE REVENUE SNP 0 0 1,524 0 0 35,668
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 10,183 0 0 71,282
136,810 261,546,465 20,594,249 136,418 1,972,461,166 153,482,646
136,810 261,546,465 20,594,249 136,418 1,972,461,166 153,482,646
136,810 261,546,465 20,594,249 136,418 1,972,461,166 153,482,646
Run Date: Aug 5, 2020
ED - Summary
Revenue By Revenue Class Data Source: Financial Reporting
Electric Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\Rates Backup\Jul 2020Revenue By Revenue Class ID.xlsx
ID PCA July 2020 15 of 23
Accounting Period: 202007 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 -48,758.1 0 0 -412,622.56
0011 - GENERAL SERVICE 0 0 -17,177.37 0 0 -120,835.44
0012 - RESID&FARM-GEN SERV 0 0 -1,065.19 0 0 -9,927.1
0021 - LARGE GENERAL SERV 0 0 -26,443.34 0 0 -192,428.82
0022 - RESID&FRM-LGE GEN SE 0 0 -292.18 0 0 -2,309.69
0025 - EXTRA LGE GEN SERV 0 0 -15,072.77 0 0 -109,421.95
0031 - PUMPING SERVICE 0 0 -3,196.6 0 0 -15,679.36
0032 - PUMPING SVC RES&FRM 0 0 -260.62 0 0 -1,070.5
0041 - CO OWNED ST LIGHTS 0 0 -1.05 0 0 -7.35
0042 - CO OWND ST LTS SO VA 0 0 -290.35 0 0 -2,032.4
0044 - CST OWND ST LT SO VA 0 0 -12.23 0 0 -85.61
0045 - CUST OWND ST LT ENGY 0 0 -17.35 0 0 -121.45
0046 - CUST OWND ST LT S V 0 0 -45.51 0 0 -319.41
0047 - AREA LIGHT-COM&INDUS 0 0 -21.19 0 0 -137.15
0048 - AREA LGHT-FARM&RESID 0 0 -48.58 0 0 -348.3
0049 - AREA LGHT-HI PRES SO 0 0 -109.38 0 0 -765.89
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 -23,799.08 0 0 -131,807.81
Overall - Summary 0 0 -136,610.89 0 0 -999,920.79
For Internal Use Only
Conversion Factor 0.994162 Conversion Factor Changes October 1st ot Every Year(135,813.36)$
Data Source: Financial Reporting
Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\Rates Backup\Jul 2020Revenue_RateSch_CM_YTD for ID PCA.xlsx
ID PCA July 2020 16 of 23
Explanation:
For WA I-937 RPS Compliance, we retired Hydro RECs from 2018.
Retirement of RECs for WA purposes eliminated the ability for ID to
recognize revenue if the RECs would have been sold.
Se . Co. FERC Ser. Jur. S.I.Debit Credi Comment
10 001 557380 - IDAHO PCA-DEF ED ID DL 446,074.60 0.00 WA I-937 Compliance-Forgone ID REC Rev Adj
20 001 182387 - REGULATORY ASSET ID PCA DEFERRA
3
ED ID DL 0.00 446,074.60 WA I-937 Compliance-Forgone ID REC Rev Adj
30 001 186324 - MISC DEF DEBIT-WA REC 3 ED WA DL 446,074.60 0.00 WA I-937 Compliance-Forgone ID REC Rev Adj
40 001 557322 - DEF POWER SUPPLY EXP-RECs ED WA DL 0.00 446,074.60 WA I-937 Compliance-Forgone ID REC Rev Adj
Totals:892,149.20 892,149.20
Prepared by Carolyn Groome
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:
SJ001 - RPS Compliance - Forgone REC Rev Adjust
Last Saved by:
Submitted by:
Approved by:
Carolyn Groome
Carolyn Groome
Printed 08/05/2020 at 1:15 PM
Last Update: 08/05/2020 1:14 PM
Approval Requested: 08/05/2020 1:15 PM
Resource Accounting
C
SJ
USD
Effective Date: 202007
08/05/2020
8/5/2020
ID PCA July 2020 17 of 23
2018
I‐937 Qty avg price REC value notes
W2102 Little Falls HED ‐ Little Falls Unit 4 4,862 0.00
W2103 Long Lake HED ‐ Long Lake Unit 3 14,197 0.00
W1560 Cabinet Gorge HED ‐ Cabinet Gorge Unit 2 29,008 0.00
W1561 Cabinet Gorge HED ‐ Cabinet Gorge Unit 3 45,808 0.00
W1562 Cabinet Gorge HED ‐ Cabinet Gorge Unit 4 20,517 0.00
W1530 Noxon Rapids HED ‐ Noxon Rapids Unit 1 21,435 0.00
W1552 NOXON RAPIDS HED ‐ NOXON RAPIDS UNIT 2 7,709 0.00
W1554 Noxon Rapids HED ‐ Noxon RapidsUnit 3 14,529 0.00
W1555 Noxon Rapids HED ‐ Noxon Rapids Unit 12,024 0.00
W216 Nine Mile HED ‐ Nine Mile HED 8,804 4.50 39,618.00 price = 50/50 blend of CEC‐1 ($8) & CEC‐3 ($1)
W283 Nine Mile HED 2 ‐ Nine Mile HED 2 13,146 4.50 59,157.00 "
W2906 Palouse Wind, LLC ‐ Palouse Wind 267,305 4.50 1,202,872.50 " ; all 267,305 used for 2018 WA RPS filing
W130 Kettle Falls Woodwaste Plant ‐ Kettle Falls Woodwaste Plan 0 0.00 "
W797 Kettle Falls Woodwaste Plant ‐ Kettle Falls 2 0 0.00 "
459,344 1,301,647.50
2018 Idaho PT Ratio 0.3427
Idaho Allocation 446,074.60
H:\Power Deferrals\Power Deferral Journals\REC Deferral\REC Calculations\2020\Idaho JE 2018 for I‐937_SReid_WA I‐937Sheet1
ID PCA July 2020 18 of 23
Service Date: August 9, 2018
BEFORE THE WASHINGTON UTILITIES AND TRANSPORTATION COMMISSION
AVISTA CORPORATION’S
Renewable Energy Target Progress Report under RCW 19.285.070 and WAC 480-109-210
ORDER 01
ORDER APPROVING COMPLIANCE WITH ELIGIBLE RENEWABLE ENERGY TARGET REPORTING REQUIREMENTS
FOR 2018
BACKGROUND
1 The Energy Independence Act (EIA or Act)1 requires qualifying electric utilities to obtain
certain percentages of their electricity from eligible renewable resources. The
Washington Utilities and Transportation Commission (Commission) enforces compliance
with the EIA by investor-owned utilities.2 Ultimately, the Commission must determine
“whether the utility has generated, acquired or arranged to acquire enough renewable
energy credits or qualifying generation to comply with its renewable resource target.”3
2 The Commission has implemented these requirements by establishing a two-step
compliance process.4 Because a utility may comply with its renewable portfolio standards
(RPS) obligation by using RECs acquired in the year after the target year, ultimate
compliance for 2018, for example, may be demonstrated as late as June 1, 2020.
Accordingly, there will be two Commission decisions for each year’s compliance: (1) a
determination that the Company has enough resources to meet the nine percent target;
and (2) the retrospective compliance decision. Before the Commission is the initial
resource-adequacy filing made by Avista Corporation (Avista or Company) for its 2018
obligation. The Commission will consider Avista’s compliance with its 2018 target when
Avista requests such a finding, which the Company must do through a filing in this
docket no later than June 1, 2020.
1 RCW Chapter 19.285.
2 RCW 19.285.060(6).
3 WAC 480-109-210(3)(b).
4 WAC 480-109-210(1) and (6).
ID PCA July 2020 19 of 23
DOCKET UE-180478 PAGE 2 ORDER 01
3 On May 31, 2018, Avista filed with the Commission its 2018 RPS Report, which
identified a 2018 target of 512,805 megawatt-hours (MWh). Table 1, below, summarizes
Avista’s 2018 target and the total amount of resources that the Company had acquired by
January 1, 2018:
Table 1: Avista’s 2017 Renewable Resource Target and Compliance Plan
2018 Target
(MWh)
Incremental
Hydro (MWh)
2017
RECs
2018
RECs
Purchased
RECs
Total Resources
(MWh)
512,805 192,039 05 458,596 N/A 650,635
4 Avista reported its actual incremental cost for the 2018 compliance plan as -$3,238,595,
or -0.6 percent of revenue requirement.6
5 Avista seeks an order from the Commission confirming that the Company has complied
with the Commission’s EIA reporting requirements and accepting the Company’s
calculations and eligibility of the renewable resources identified in the RPS Report for
2018.
6 On June 7, 2018, the Commission issued a Notice inviting interested persons to file
written comments on Avista’s RPS Report. During the comment period, the Commission
received written comments from Commission staff (Staff) and joint written comments
from Renewable Northwest and Northwest Energy Coalition (RNW/NWEC).
RNW/NWEC commended the Company for meeting its RPS target without relying on
alternative compliance methods. Similar to joint comments filed in 2017, the
organizations expressed concerns about transparency related to Avista’s incremental cost
assumptions.7 Avista filed supplementary information regarding the incremental cost
calculations, but the data remains part of its confidential filing. RNW/NWEC note this
concern, but overall are pleased that the Company met its target, and recommend that the
commission approve the report.
7 Based on the information that the Company provided in its RPS Report and supplemental
filing, Staff believes that Avista correctly calculated its 2018 RPS target, and that it has
acquired sufficient resources to meet that target. Although Commission rules require the
5 Avista has no excess Renewable Energy Credits (RECs) from 2017 that could be used toward its 2018 target.
6 WAC 480-109-210(2)(a).
7 Docket UE-160779.
ID PCA July 2020 20 of 23
DOCKET UE-180478 PAGE 3 ORDER 01 Company to document its use of renewable resources under various renewable energy
programs in its annual report, Staff requests the Commission require Avista to include
that information in its final compliance report, which will allow Staff to determine
whether its resources meet EIA requirements.
8 Staff recommends that the Commission issue an order in this docket determining that: (1)
the 2018 renewable energy target for Avista is 512,805 MWh; (2) Avista has
demonstrated that, by January 1, 2018, the Company acquired at least 512,805 MWh of
eligible renewable resources, equivalent RECs, or a combination of the two, sufficient to
supply at least 9 percent of its load for 2018; (3) Avista has complied with the June 1,
2018, reporting requirements pursuant to WAC 480-109-210; (4) in its final compliance
report for 2018 required by WAC 480-109-210(6), Avista must provide details about
which certificates were used for its various renewable energy programs.
DISCUSSION
9 The Commission accepts Avista’s calculation of 512,805 megawatt-hours as the
Company’s renewable energy target for 2018 and determines that Avista has identified
sufficient resources to be able to meet that target. The Commission will make its final
determination about whether Avista has met its 2018 target when the Company requests
such a finding, no later than June 1, 2020. To assist Staff with determining whether
Avista’s resources meet EIA eligibility requirements, Avista must provide details about
which certificates were used for its various renewable energy programs, as required by
WAC 480-109-210(2)(d)(i), in its final compliance report for 2018.
FINDINGS AND CONCLUSIONS
10 (1) The Commission is an agency of the state of Washington vested by statute with the
authority to regulate the rates, regulations, practices, and accounts of public service
companies, including electric companies.
11 (2) Avista is an electrical company and a public service company subject to
Commission jurisdiction.
12 (3) Avista serves more than 25,000 customers within the State of Washington and is a
“qualifying utility” within the meaning of RCW 19.285.030(18).
13 (4) Avista has properly calculated its renewable energy target for 2018 to be 512,805
megawatt-hours.
ID PCA July 2020 21 of 23
DOCKET UE-180478 PAGE 4 ORDER 01
14 (5) By January 1, 2018, Avista had acquired sufficient eligible renewable resources to
supply at least 9 percent of its load for the remainder of 2018.
15 (6) Avista has met the reporting requirements of RCW 19.285.070 and WAC
480-109-210. These reporting requirements include Avista’s plan for meeting its
RPS obligation for the remainder of 2018.
16 (7) Pursuant to WAC 480-109-210(4), Avista must provide a summary of its RPS
Report to its customers, by bill insert or other suitable method, within 30 days of
the date of this Order.
17 (8) Pursuant to WAC 480-109-200(3), Avista must register in Western Renewable
Energy Generation Information System (WREGIS) all Company-owned
incremental hydropower facilities on which the Company intends to rely for
compliance with RPS requirements.
18 (9) Pursuant to WAC 480-109-210(6), Avista must file a report no later than June 1,
2020, that lists the certificate numbers in WREGIS the for every megawatt-hour
and renewable energy credit that Avista retired to meet the January 1, 2018,
target.
ORDER
THE COMMISSION ORDERS:
19 (1) The Commission accepts the calculation of 512,805 megawatt-hours as the 2018
renewable energy target for Avista Corporation.
20 (2) Avista Corporation has identified eligible renewable resources sufficient to supply
at least 9 percent of its load for 2018.
21 (3) Avista Corporation has complied with the June 1, 2018, reporting requirements
pursuant to WAC 480-109-210.
22 (4) Avista Corporation’s final compliance report must list certificate numbers for
every renewable energy credit that Avista Corporation retired in the Western
Renewable Energy Generation Information System and details about which
certificates were used for its voluntary renewable energy programs in 2018.
23 (5) The Commission Secretary is authorized to accept or approve a filing that
complies with the requirements of this Order.
ID PCA July 2020 22 of 23
DOCKET UE-180478 PAGE 5 ORDER 01 DATED at Olympia, Washington, and effective August 9, 2018.
WASHINGTON UTILITIES AND TRANSPORTATION COMMISSION
DAVID W. DANNER, Chairman
ANN E. RENDAHL, Commissioner
JAY M. BALASBAS, Commissioner
ID PCA July 2020 23 of 23