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Home My WebLink About20210730ID PCA Final Report 08.2020.pdf AVISTA UTILITIES POWER COST ADJUSTMENT REPORT MONTH OF AUGUST 2020 2020-2021 ID PCA - Brandon Workpapers Updated and Act-Auth- Proposed Page: 1 of 2 Avista Corporation PCA July 2020 through June 2021IPUC 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 260,747 262,325 523,072Idaho 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)(222,188)(233,573)(258,867)(300,596)(291,519)(255,432)(263,479)(232,405)(217,175)(214,774)(2,482,989)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)114,840 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 54,625,758 Base-to-Actual Percent Difference %4.92%-1.95%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-100.00%-82.60% NET POWER SUPPLY EXPENSE Actual Expense555 Purchased Power $9,869,695 10,928,100 20,797,795447 Sales for Resale $(6,841,567)(7,823,003)(14,664,570) 501 Thermal Fuel $2,120,045 3,116,082 5,236,127547 CT Fuel $3,030,971 5,587,553 8,618,524456 Transmission Revenue $(2,088,798)(2,272,043)(4,360,841) 565 Transmission Expense $1,407,838 1,374,950 2,782,788 557 Resource Optimization $699,050 100,288 799,338537 MT. Invasive Species Expe $134,176 134,176 268,352 557 Expense $19,631 1,826 21,457 Adjusted Actual Net Expense $8,351,041 11,147,929 0 0 0 0 0 0 0 0 0 0 19,498,970Idaho 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 3,858,298 1 1 0 0 0 0 0 0 0 0 6,748,595 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 $(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 12,595,672 9,579,434 10,033,080 11,626,076 12,491,649 14,489,521 12,961,958 10,893,114 6,667,357 5,005,048 4,953,435 119,321,239 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 4,323,360 5,014,823 4,486,134 3,770,107 2,307,572 1,732,247 1,714,384 41,297,081 RENEWABLE ENERGY CREDIT REVENUEActual REC Revenue $(216,916)(186,661)(403,577)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)(84,744)101,917 101,917 101,917 101,917 101,917 101,917 101,917 101,917 101,917 101,917 819,427 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)35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 283,599 COST RECOVERY SUBJECT TO SHARINGActual - Authorized Net Expense (Idaho share)$112,879 (501,064)(3,315,441)(3,472,448)(4,023,785)(4,323,360)(5,014,823)(4,486,134)(3,770,107)(2,307,572)(1,732,247)(1,714,384)(34,548,486)Retail Revenue Adjustment $(269,258)114,840 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 54,625,758 REC Revenue $(39,801)(29,330)35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 35,273 283,599 456030 ED ID - Sch 25P Transmission $10,000 10,000 20,000 456380 ED ID - Sch 25P REC Revenue $(20,706)(13,899)(34,605)Sch 25P Net Cost (10,706)(3,899)0 0 0 0 0 0 0 0 0 0 (14,605) Total Cost (Subject to Sharing)$(206,886)(419,453)1,607,968 1,701,431 1,706,562 2,325,025 1,433,868 1,168,643 2,061,704 2,840,611 3,080,876 3,045,917 20,346,266Sharing Percentage %90%90%90%90%90%90%90%90%90%90%90%90%Total Cost Recovery Subject to Sharing $(186,197)(377,508)1,447,171 1,531,288 1,535,906 2,092,523 1,290,481 1,051,779 1,855,534 2,556,550 2,772,788 2,741,325 18,311,640 Total Power Cost Deferral with Adjustments $(186,197)(377,508)1,447,171 1,531,288 1,535,906 2,092,523 1,290,481 1,051,779 1,855,534 2,556,550 2,772,788 2,741,325 18,311,640 AVU-E-19-04 ID PCA August 2020 Page 1 of 19 2020-2021 ID PCA - Brandon Workpapers Updated and Act-Auth- Proposed Page: 2 of 2 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 46,0802019-2020 Deferral Balance $46,080 (450,302)(828,560)616,530 2,148,846 3,688,334 5,787,005 7,087,133 8,150,726 10,019,847 12,593,100 15,386,881 15,386,8812020-2021 Incremental Deferral $(186,197)(377,508)1,447,171 1,531,288 1,535,906 2,092,523 1,290,481 1,051,779 1,855,534 2,556,550 2,772,788 2,741,325 18,311,640 RPS Compliance Adjustment*$(446,075) (446,075)Amortization - Account 182385 $135,813 135,813Amortization - Account 182386 $0 Amortization - Projected $02020-21 Ending Deferral Balance w/out Current Month Int.$(450,379)(827,810)618,611 2,147,818 3,684,752 5,780,857 7,077,486 8,138,912 10,006,260 12,576,397 15,365,888 18,128,206 18,128,206Interest $77 (750)(2,081)1,028 3,582 6,148 9,647 11,814 13,587 16,703 20,993 25,650 106,3982020-21 Final Ending Deferral Balance $(450,302)(828,560)616,530 2,148,846 3,688,334 5,787,005 7,087,133 8,150,726 10,019,847 12,593,100 15,386,881 18,153,856 18,153,856 * See page 17 of the July 2020 Power Cost Adjustment Report for more information. ID PCA August 2020 Page 2 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 09/04/2020 at 8:43 AM Last Update: 09/04/2020 8:42 AM Approval Requested: 09/04/2020 8:43 AM Resource Accounting C DJ USD Effective Date: 202008 Sept 04, 2020 9/4/2020 ID PCA August 2020 Page 3 of 19 Explanation: Record deferral of power costs in Idaho, amortization of existing balance, and interest & DFIT entries. Seq. Co. FERC Ser. Jur. S.I. Debit Credi Comment 5 001 557380 - IDAHO PCA-DEF ED ID DL 377,507.00 0.00 Current Deferral Expense - PCA 10 001 182387 - REGULATORY ASSET ID PCA DEFERRAL 3 ED ID DL 0.00 377,507.00 Current Deferral Reg Asset - PCA 12 001 431600 - INTEREST EXPENSE ENERGY DEFERRALS ED ID DL 1,054.00 0.00 Interest Expense on 182387 13 001 182387 - REGULATORY ASSET ID PCA DEFERRAL 3 ED ID DL 0.00 1,054.00 Interest Expense on 182387 15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID D 0.00 330.00 Interest Income on 182386 Account 20 001 182386 - REGULATORY ASSET ID PCA DEFERRAL 2 ED ID D 330.00 0.00 Interest Income on 182386 Account 25 001 182385 - REGULATORY ASSET ID PCA DEFERRAL 1 ED ID DL 153,989.00 0.00 Amortization of Balance 30 001 557390 - IDAHO PCA AMT ED ID DL 0.00 153,989.00 Amortization of Balance 45 001 431600 - INTEREST EXPENSE ENERGY DEFERRALS ED ID DL 26.00 0.00 Interest Expense on 182385 50 001 182385 - REGULATORY ASSET ID PCA DEFERRAL 1 ED ID DL 0.00 26.00 Interest Expense on 182385 Totals:532,906.00 532,906.00 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 09/04/2020 at 8:43 AM Last Update: 09/04/2020 8:42 AM Approval Requested: 09/04/2020 8:43 AM Resource Accounting C DJ USD Effective Date: 202008 ID PCA August 2020 Page 4 of 19 Avista Corp. DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM Manager Revie Aug‐20 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 August 2020. 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 August 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 appropriately. Validated for August 2020. 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 August 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 August 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] Review explanations for all items to ensure appropriateness, and that all relevant considerations have been sufficiently documented. In June we are in the 90%/10% 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 August 2020 Page 5 of 19 Idaho Power Cost Adjustment (PCA) Deferral Balance - Current Year Bucket Interest compounds and is calculated monthly Interest Rate 2019 0.16667% 2020 0.16667% 12/31/2019 182386 1,260,021 1/31/2020 182386 1,260,021 (42,026)2,100 1,220,095 1,220,095 0 2/29/2020 182386 1,220,095 (584,757)2,034 637,372 637,372 0 3/31/2020 182386 637,372 11,208 1,062 649,642 649,642 0 4/30/2020 182386 649,642 629,307 1,083 1,280,032 1,280,032 0 5/31/2020 182386 1,280,032 (364,595)2,133 917,570 917,570 0 6/30/2020 182386 917,570 (721,633)1,529 197,466 197,466 0 6/30/2020 182387 7/31/2020 182387 0 (186,197)(446,075)0 (632,272)(632,271)1 8/31/2020 182387 (632,271)(377,507)(1,054)(1,010,832)(632,271)378,561 9/30/2020 182387 10/31/2020 182387 11/30/2020 182387 12/31/2020 182387 Entry: Debit Credit 557380 ED ID 377,507 0 Idaho PCA-Def 182387 ED ID 0 377,507 Regulatory Asset ID PCA Deferral 431600 ED ID 1,054 0 Interest Expense Energy Deferrals 182387 ED ID 0 1,054 Regulatory Asset ID PCA Deferral to the Pending tab from the Pending tab H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx ID PCA August 2020 Page 6 of 19 Idaho Power Cost Adjustment (PCA) Deferral Balance - Pending Bucket Interest compounds and is calculated monthly Interest Rate 2019 0.16667% 2020 0.16667% 1/31/2020 182387 0 0 0 0 0 2/29/2020 182387 0 0 0 0 0 3/31/2020 182387 0 0 0 0 0 4/30/2020 182387 0 0 0 0 0 5/31/2020 182387 0 0 0 0 0 7/31/2020 182386 197,466 329 197,795 197,795 0 8/31/2020 182386 197,795 330 198,125 197,795 (330) 9/30/2020 182386 Entry: Debit Credit 419600 ED ID 0 330 Interest Income to the Current Year tab from the Current Year tab to the Amortizing tab from the Amortizing tab H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx ID PCA August 2020 Page 7 of 19 Idaho Power Cost Adjustment (PCA) Deferral Balance - Amortizing Bucket Interest compounds and is calculated monthly Interest Rate 2019 0.16667% 2020 0.16667% 12/31/2019 182385 (1,003,427) 1/31/2020 182385 (1,003,427)167,017 (1,672)(838,082)(838,082)0 2/29/2020 182385 (838,082)155,248 (1,397)(684,231)(684,231)0 3/31/2020 182385 (684,231)147,726 (1,140)(537,645)(537,645)0 4/30/2020 182385 (537,645)140,955 (896)(397,586)(397,586)0 5/31/2020 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)(15,825)0 8/31/2020 182385 (15,825)153,989 (26)138,138 (15,825)(153,963) 9/30/2020 182385 10/31/2020 182385 10/31/2020 182386 11/30/2020 182386 0 12/31/2020 182386 Entry: Debit Credit 182385 ED ID 153,989 Regulatory Asset ID PCA Deferral 557390 ED ID 153,989 Idaho PCA Amt 431600 ED ID 26 Interest Expense Energy Deferrals to the Pending tab from the Pending tab H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx ID PCA August 2020 Page 8 of 19 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 $81,009,810 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $10,928,100 $0 $0 $0 $0 2 447 Sale for Resale ($58,146,724)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)($7,823,003)$0 $0 $0 $0 3 501 Thermal Fuel $19,125,985 $3,239,078 $3,399,540 $2,878,210 $2,804,144 $738,421 $830,465 $2,120,045 $3,116,082 $0 $0 $0 $0 4 547 CT Fuel $29,806,772 $4,925,752 $4,098,939 $5,475,241 $4,372,539 $1,216,784 $1,098,993 $3,030,971 $5,587,553 $0 $0 $0 $0 5 456 Transmission Rev ($13,292,800)($1,239,306)($1,539,548)($1,297,310)($1,230,065)($1,766,261)($1,859,469)($2,088,798)($2,272,043)$0 $0 $0 $0 6 565 Transmission Exp $10,981,713 $1,402,067 $1,376,344 $1,401,845 $1,362,596 $1,328,690 $1,327,383 $1,407,838 $1,374,950 $0 $0 $0 $0 7 537 MT Invasive Species Exp $1,073,408 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 $0 $0 8 557 Expenses $120,354 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $0 $0 $0 $0 9 Adjusted Actual Net Expense $70,678,518 $13,678,086 $11,587,902 $10,542,551 $8,493,896 $4,034,386 $3,642,062 $7,651,991 $11,047,644 $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 52,241,795.00 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 (31,668,923.00) (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 18,111,878.00 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 36,838,733.00 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 (11,670,837.00) (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 11,059,336.00 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 (815,336.00) (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 (348,664.00) (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 1,073,336.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 19 Settlement Adjustments (45,655.00) 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 74,775,663.00 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 ($4,097,145)($709,518)($1,272,138)($248,646)$1,928,456 ($868,745)($1,209,456)($270,987)($1,446,111) 22 Resource Optimization ($340,373)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373) 23 Adjusted Actual - Authorized Net Expense ($4,437,518)($537,655)($1,467,849)($373,454)$1,940,539 ($1,266,685)($1,411,077)$211,147 ($1,532,484) 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 ($1,535,825)($186,082)($508,023)($129,252)$671,621 ($438,400)($488,374)$73,078 ($530,393) Idaho 100% Activity (Clearwater)($116,185)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)$0 $0 $0 $0 26 ($165,990)$155,782 ($127,776)$157,168 $47,586 $50,710 ($295,042)($269,258)$114,840 27 ($1,818,000)($46,695)($649,730)$12,453 $699,230 ($405,106)($801,814)($206,886)($419,452) 28 90% of Net Power Cost Change ($1,636,200)($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507) 29 ($1,636,200)($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507) 30 $1,636,200 $42,026 $584,757 ($11,208)($629,307)$364,595 $721,633 $186,197 $377,507 Acct 557380 Entry; (+) Rebate, (-) Surcharge ID Load Change Adjustment (+) Surcharge; (-) Total Power Cost Deferral (+) Surcharge; (-) Rebate Net Power Cost Increase (+) Surcharge; (-) Rebate Aug 2020 WA ID Actual Deferrals - Snapshot.xlsx - 9/4/2020 ID PCA August 2020 Page 9 of 19 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 $17,177,810 $3,386,200 $2,505,205 $663,858 $2,142,585 $1,517,506 $945,253 $2,235,891 $3,781,312 $0 $0 $0 $0 2 Chelan County PUD (Rocky Reach Slice)$11,195,831 $1,399,478 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $0 $0 $0 $0 3 Douglas County PUD (Wells Settlement)$1,291,487 $128,412 $137,331 $81,844 $100,046 $134,694 $132,024 $286,565 $290,571 $0 $0 $0 $0 4 Douglas County PUD (Wells)$1,656,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $0 $0 $0 $0 5 Grant County PUD (Priest Rapids/Wanapum)$6,597,907 $845,499 $845,499 $845,499 $679,414 $845,499 $845,499 $845,499 $845,499 $0 $0 $0 $0 6 7 Inland Power & Light - Deer Lake $8,187 $969 $1,162 $1,170 $1,075 $1,121 $932 $839 $919 $0 $0 $0 $0 8 Small Power $1,141,820 $135,481 $178,168 $136,054 $148,758 $128,743 $142,916 $177,519 $94,181 $0 $0 $0 $0 9 Stimson Lumber $1,069,302 $160,536 $132,054 $109,083 $75,549 $149,167 $140,831 $196,043 $106,039 $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 $3,796,678 $539,216 $522,867 $444,785 $423,831 $339,112 $470,134 $573,175 $483,558 $0 $0 $0 $0 12 Clearwater Power Company $9,830 ($311)$1,667 $1,579 $1,431 $1,520 $1,310 $1,310 $1,324 $0 $0 $0 $0 13 Rathdrum Power, LLC (Lancaster PPA )$18,369,963 $2,414,741 $2,327,885 $2,427,120 $2,402,620 $2,109,928 $2,056,488 $2,224,624 $2,406,557 $0 $0 $0 $0 14 Palouse Wind $15,495,854 $3,334,132 $2,160,328 $2,406,190 $1,890,255 $1,607,702 $1,548,996 $1,461,188 $1,087,063 $0 $0 $0 $0 15 WPM Ancillary Services $1,735,736 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $0 $0 $0 $0 16 Non-Mon. Accruals $708 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$0 $0 $0 $0 17 Total 555 Purchased Power $81,009,810 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $10,928,100 $0 $0 $0 $0 555 PURCHASED POWER 555000 $74,587,387 $11,300,933 $9,783,421 $9,368,374 $8,891,163 $8,111,978 $7,524,829 $9,055,084 $10,551,605 $0 $0 $0 $0 555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 555100 $3,087,286 $1,256,392 $900,700 ($662,984)$191,488 $444,892 $539,968 $422,966 ($6,136)$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 $708 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$0 $0 $0 $0 555700 $1,666,242 $218,942 $89,780 $199,854 $652,725 $90,380 $48,766 $198,595 $167,200 $0 $0 $0 $0 Solar Select Adjustment ($67,549)($4,512)($6,519)($7,796)($9,072)($9,658)($9,973)($10,852)($9,167)$0 $0 $0 $0 555380 $6,593,638 $931,270 $892,192 $936,831 $910,053 $858,774 $637,956 $451,143 $975,419 $0 $0 $0 $0 Clearwater Adjustment ($6,593,638)($931,270)($892,192)($936,831)($910,053)($858,774)($637,956)($451,143)($975,419)$0 $0 $0 $0 555710 $1,735,736 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $0 $0 $0 $0 $81,009,810 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $10,928,100 $0 $0 $0 $0 447 SALES FOR RESALE 18 Short-Term Sales ($45,657,082)($6,410,216)($5,567,362)($5,771,825)($6,957,136)($4,643,721)($4,498,259)($5,243,857)($6,564,706)$0 $0 $0 $0 19 Nichols Pumping Index Sale ($531,380)($114,196)($57,978)($77,242)($67,204)($32,501)($15,887)($53,470)($112,902)$0 $0 $0 $0 20 Soverign/Kaiser Load Following ($90,909)($12,942)($12,179)($12,626)($12,124)($12,236)($10,556)($9,100)($9,146)$0 $0 $0 $0 21 Pend Oreille DES ($323,428)($57,587)($47,591)($55,025)($52,181)($40,336)($25,067)($24,561)($21,080)$0 $0 $0 $0 22 Merchant Ancillary Services ($11,543,925)($1,223,281)($1,274,514)($1,236,581)($1,823,276)($1,705,686)($1,654,839)($1,510,579)($1,115,169)$0 $0 $0 $0 23 Total 447 Sales for Resale ($58,146,724)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)($7,823,003)$0 $0 $0 $0 447 SALES FOR RESALE 447000 ($23,616,397)($3,835,467)($2,627,687)($3,877,053)($4,628,479)($1,311,184)($185,383)($2,143,356)($5,007,788)$0 $0 $0 $0 Deduct Revenue From Solar Select $668,279 $19,928 $44,560 $91,436 $78,930 $46,214 $40,293 $122,334 $224,584 $0 $0 $0 $0 447100 ($11,042,149)($1,028,302)($1,145,634)($328,879)($737,252)($2,395,170)($3,583,660)($2,209,558)$386,306 $0 $0 $0 $0 447150 ($8,755,439)($1,265,005)($1,503,561)($1,358,611)($884,798)($700,094)($498,100)($644,975)($1,900,295)$0 $0 $0 $0 447700 ($2,121,357)($255,624)($167,800)($226,050)($724,841)($194,000)($134,561)($234,693)($183,788)$0 $0 $0 $0 447710 ($1,735,736)($230,471)($284,988)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)$0 $0 $0 $0 447720 ($11,543,925)($1,223,281)($1,274,514)($1,236,581)($1,823,276)($1,705,686)($1,654,839)($1,510,579)($1,115,169)$0 $0 $0 $0 ($58,146,724)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)($7,823,003)$0 $0 $0 $0 501 FUEL-DOLLARS 24 Kettle Falls Wood-501110 $3,359,807 $669,436 $586,372 $520,044 $588,601 ($1,484)$4,598 $332,272 $659,968 $0 $0 $0 $0 25 Kettle Falls Gas-501120 $7,186 $466 $2,150 $602 $929 ($19)$751 $620 $1,687 $0 $0 $0 $0 26 Colstrip Coal-501140 $15,634,873 $2,514,090 $2,811,018 $2,357,564 $2,203,760 $739,924 $785,937 $1,770,445 $2,452,135 $0 $0 $0 $0 27 Colstrip Oil-501160 $124,119 $55,086 $0 $0 $10,854 $0 $39,179 $16,708 $2,292 $0 $0 $0 $0 28 Total 501 Fuel Expense $19,125,985 $3,239,078 $3,399,540 $2,878,210 $2,804,144 $738,421 $830,465 $2,120,045 $3,116,082 $0 $0 $0 $0 29 Kettle Falls 271,352 53,540 47,910 43,672 49,482 - 372 26,216 50,160 - - - - 30 Colstrip 532,412 94,106 71,708 82,836 78,696 25,604 28,502 62,875 88,085 - - - - 501 FUEL-COST PER TON 31 Kettle Falls $12.50 $12.24 $11.91 $11.90 $12.36 $12.67 $13.16 Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES Aug 2020 WA ID Actual Deferrals - Snapshot.xlsx ID Monthly 2 ID PCA August 2020 Page 10 of 19 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 Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES 547 FUEL 33 NE CT Gas-547213 ($1,949)($1,839)$35 ($23)$82 $29 $76 ($93)($216)$0 $0 $0 $0 34 Boulder Park-547216 $366,889 $20,130 $11,475 $80,312 $98,567 $10,548 $19,509 $40,446 $85,902 $0 $0 $0 $0 35 Kettle Falls CT-547211 $23,546 $2,625 $3,871 $2,594 $1,268 $1,772 $614 $1,472 $9,330 $0 $0 $0 $0 36 Coyote Springs2-547610 $14,183,025 $2,553,876 $2,266,934 $2,517,341 $1,550,090 $447,698 $564,243 $1,543,423 $2,739,420 $0 $0 $0 $0 37 Lancaster-547312 $13,441,229 $2,326,662 $1,755,204 $2,352,441 $2,028,732 $711,804 $471,786 $1,331,921 $2,462,679 $0 $0 $0 $0 38 Rathdrum CT-547310 $1,794,032 $24,298 $61,420 $522,576 $693,800 $44,933 $42,765 $113,802 $290,438 $0 $0 $0 $0 39 Total 547 Fuel Expense $29,806,772 $4,925,752 $4,098,939 $5,475,241 $4,372,539 $1,216,784 $1,098,993 $3,030,971 $5,587,553 $0 $0 $0 $0 40 TOTAL NET EXPENSE $71,795,843 $13,364,330 $11,601,013 $10,287,354 $8,211,602 $4,319,856 $4,023,812 $8,179,144 $11,808,732 $0 $0 $0 $0 202001 202002 202003 202004 202005 202006 202007 202008 202009 202010 202011 202012 41 456100 ED AN ($8,699,247)($675,313)($919,841)($748,908)($697,529)($1,150,361)($1,310,572)($1,487,265)($1,709,458)$0 $0 $0 $0 42 456120 ED AN - BPA Trans. ($616,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)$0 $0 $0 $0 43 456020 ED AN-Sale of excess BPA Trans ($205,709)$0 $0 $0 ($8,563)($111,418)($32,555)($52,809)($364)$0 $0 $0 $0 44 456030 ED AN - Clearwater Trans ($825,839)($105,538)($104,338)($102,857)($103,784)($101,938)($100,000)($100,000)($107,384)$0 $0 $0 $0 45 456130 ED AN - Ancillary Services Revenue ($1,738,133)($230,471)($287,385)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)$0 $0 $0 $0 46 456017 ED AN - Low Voltage ($46,224)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)$0 $0 $0 $0 47 456700 ED ID - Low Voltage ($41,864)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)$0 $0 $0 $0 48 456705 ED AN - Low Voltage ($1,119,784)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)$0 $0 $0 $0 49 Total 456 Transmission Revenue ($13,292,800)($1,239,306)($1,539,548)($1,297,310)($1,230,065)($1,766,261)($1,859,469)($2,088,798)($2,272,043)$0 $0 $0 $0 50 565000 ED AN $10,945,425 $1,397,531 $1,371,808 $1,397,309 $1,358,060 $1,324,154 $1,322,847 $1,403,302 $1,370,414 $0 $0 $0 $0 51 565710 ED AN $36,288 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 52 Total 565 Transmission Expense $10,981,713 $1,402,067 $1,376,344 $1,401,845 $1,362,596 $1,328,690 $1,327,383 $1,407,838 $1,374,950 $0 $0 $0 $0 53 557165 ED AN $81,345 $12,599 $11,796 $12,353 $11,201 $12,072 $10,211 $14,682 ($3,569)$0 $0 $0 $0 54 557018 ED AN $39,009 $4,220 $4,121 $4,133 $4,386 $5,853 $5,949 $4,949 $5,398 $0 $0 $0 $0 55 Total 557 ED AN Broker & Related Fees $120,354 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $0 $0 $0 $0 56 537000 ED AN - MT Invasive Species $1,073,408 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 57 Total 537 ED AN MT Invasive Species $1,073,408 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 $0 $0 58 Econ Dispatch-557010 ($6,033,503)($2,368,594)($671,118)($25,598)($188,223)($677,854)($753,848)($730,267)($618,001)$0 $0 $0 $0 59 Econ Dispatch-557150 ($5,253,777)$421,057 ($976,644)($3,228,749)($1,490,149)$697,868 $881,733 $61,800 ($1,620,693)$0 $0 $0 $0 60 Gas Bookouts-557700 $1,701,775 $11,952 $8,400 $148,028 $176,080 $477,176 $359,359 $374,375 $146,405 $0 $0 $0 $0 61 Gas Bookouts-557711 ($1,701,775)($11,952)($8,400)($148,028)($176,080)($477,176)($359,359)($374,375)($146,405)$0 $0 $0 $0 62 Intraco Thermal Gas-557730 $33,349,577 $4,115,776 $3,319,418 $5,391,617 $4,419,630 $3,917,436 $2,910,728 $3,649,197 $5,625,775 $0 $0 $0 $0 63 Fuel Dispatch-456010 $6,890,700 $1,882,010 $342,468 $266,445 $574,200 $875,363 $928,200 $1,141,087 $880,927 $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 ($125,110)($25,507)($22,738)($16,974)($7,021)($9,386)($14,749)($17,235)($11,500)$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 ($21,788,545)($2,112,693)($1,793,764)($2,219,955)($2,874,242)($2,434,321)($3,443,792)($2,753,235)($4,156,543)$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 $1,848,241 $490,074 $92,902 $148,606 $236,500 ($13,361)$94,556 $698,999 $99,965 $0 $0 $0 $0 ($2,189,139)($318,217)($288,636)($273,452)($224,456)($384,603)($296,198)($216,916)($186,661)$0 $0 $0 $0 73 Misc. Power Exp. Actual-557160 $228 $0 $0 $0 $0 $0 $0 $0 $228 $0 $0 $0 $0 74 REC Purchases Subtotal $228 $0 $0 $0 $0 $0 $0 $0 $228 75 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 76 Wind REC Exp Actual 557395 $297 $6 $23 $38 $39 $24 $21 $51 $95 $0 $0 $0 $0 77 Wind REC Subtotal $297 $6 $23 $38 $39 $24 $21 $51 $95 78 456030 ED ID - Clearwater Trans $82,197 $10,351 $10,554 $10,434 $10,286 $10,378 $10,194 $10,000 $10,000 $0 $0 $0 $0 Aug 2020 WA ID Actual Deferrals - Snapshot.xlsx ID Monthly 3 ID PCA August 2020 Page 11 of 19 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 Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES 80 Clearwater ($116,185)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)$0 $0 $0 $0 81 Net Resource Optimization ($340,373)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373) 82 Adjusted Actual Net Expense $70,221,960 $13,833,554 $11,378,260 $10,402,280 $8,486,002 $3,619,030 $3,422,043 $8,123,419 $10,957,372 Aug 2020 WA ID Actual Deferrals - Snapshot.xlsx ID Monthly 4 ID PCA August 2020 Page 12 of 19 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 289,560 269,034 256,136 244,425 211,356 217,406 235,507 267,021 (39,813) - - - 1,950,632 Deduct Prior Month Unbilled (166,607) (161,485) (153,691) (153,890) (139,707) (143,221) (154,000) (179,240) (174,544) - - - (1,426,385) Add Current Month Unbilled 161,485 153,691 153,890 139,707 143,221 154,000 179,240 174,544 - - - - 1,259,778 Total Retail Sales 284,438 261,240 256,335 230,242 214,870 228,185 260,747 262,325 (214,357) - - - 1,784,025 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 1,990,837 Difference from Test Year (7,081) 5,808 (7,144) (2,163) (2,305) 13,411 12,239 (5,220) (436,545) (429,000) Load Change Adjustment Rate - $/MWh $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 ($155,782)$127,776 ($157,168)($47,586)($50,710)$295,042 $269,258 ($114,840)($9,603,990) ($9,438,000) Page 4 of 4 ID PCA August 2020 Page 13 of 19 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 1,040,532 $133,999 01 RESIDENTIAL 3800 01 032 191,023 $20,971 01 RESIDENTIAL 3800 01 022 281,615 $21,375 01 RESIDENTIAL 3800 01 001 50,719,701 $4,947,852 01 - Summary 52,232,872 $5,124,197 21 21 FIRM COMMERCIAL 3800 21 031 2,369,889 $221,019 21 FIRM COMMERCIAL 3800 21 021 23,029,652 $1,652,592 21 FIRM COMMERCIAL 3800 21 011 17,149,141 $1,585,410 21 FIRM COMMERCIAL 3800 21 025 5,773,058 $310,875 21 - Summary 48,321,741 $3,769,897 31 31 FIRM-INDUSTRIAL 3800 31 025PG 39,813,000 $975,419 31 FIRM INDUSTRIAL 3800 31 025P 46,318,443 $2,273,080 31 FIRM- INDUSTRIAL 3800 31 031 1,236,468 $114,435 31 FIRM- INDUSTRIAL 3800 31 011 212,364 $19,062 31 FIRM- INDUSTRIAL 3800 31 021 2,610,257 $177,948 31 FIRM-INDUSTRIAL 3800 31 025 23,611,976 $1,314,141 31 - Summary 113,802,508 $4,874,085 ID - Summary 214,357,121 $13,768,179 Jurisdiction: WA Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge 01 01 RESIDENTIAL 2800 01 032 629,183 $66,310 01 RESIDENTIAL 2800 01 012 2,114,833 $348,449 01 RESIDENTIAL 2800 01 001 107,250,024 $10,230,922 01 RESIDENTIAL 2800 01 022 1,300,474 $111,528 01 RESIDENTIAL 2800 01 002 198,365 $13,027 01 - Summary 111,492,879 $10,770,236 21 21 FIRM COMMERCIAL 2800 21 025 25,212,589 $1,881,772 21 FIRM COMMERCIAL 2800 21 031 6,544,941 $546,666 21 FIRM COMMERCIAL 2800 21 021 52,442,137 $4,610,162 21 FIRM COMMERCIAL 2800 21 011 24,384,006 $2,949,487 21 - Summary 108,583,674 $9,988,086 31 31 FIRM- INDUSTRIAL 2800 31 031 951,795 $79,877 31 FIRM-INDUSTRIAL 2800 31 025 64,892,161 $4,283,723 31 FIRM- INDUSTRIAL 2800 31 021 3,701,417 $309,570 31 FIRM- INDUSTRIAL 2800 31 011 248,373 $28,908 31 - Summary 69,793,745 $4,702,077 WA - Summary 289,870,297 $25,460,399 Overall - Summary 504,227,418 $39,228,577 H:\Revenue\Unbilled Revenue\2020 Unbilled\Electric Unbilled\August\202008 SOX Electric Unbilled .xlsx ID PCA August 2020 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 118,497 100,013,179 9,953,445 117,930 834,284,490 81,928,717 21 21 FIRM COMMERCIAL 18,020 87,038,804 7,676,938 17,937 639,848,589 56,365,489 31 31 FIRM- INDUSTRIAL 342 96,064,405 4,784,080 348 772,884,983 35,500,862 39 39 FIRM-PUMPING-IRRIGATION ONLY 74 1,499,720 137,250 74 4,511,025 426,173 51 51 LIGHTING-PUBLIC STREET AND HIWAY 177 580,695 227,961 176 4,737,731 1,808,518 80 80 INTERDEPARTMENT REVENUE 45 238,056 21,927 45 1,629,207 147,537 83 83 MISC-SERVICE REVENUE SNP 0 0 1,280 0 0 36,948 85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 10,183 0 0 81,465 137,155 285,434,858 22,813,063 136,510 2,257,896,024 176,295,709 137,155 285,434,858 22,813,063 136,510 2,257,896,024 176,295,709 137,155 285,434,858 22,813,063 136,510 2,257,896,024 176,295,709 Run Date: Sep 4, 2020 202008 ED Data Source: Financial Reporting Data Updated Daily ID PCA August 2020 Page 15 of 19 Accounting Period: 202008 State Code: ID Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt 0001 - RESIDENTIAL 0 0 -56,281.86 0 0 -468,904.42 0011 - GENERAL SERVICE 0 0 -19,296.68 0 0 -140,132.12 0012 - RESID&FARM-GEN SERV 0 0 -1,154.18 0 0 -11,081.280021 - LARGE GENERAL SERV 0 0 -28,484.64 0 0 -220,913.46 0022 - RESID&FRM-LGE GEN SE 0 0 -312.49 0 0 -2,622.18 0025 - EXTRA LGE GEN SERV 0 0 -16,274.36 0 0 -125,696.31 0031 - PUMPING SERVICE 0 0 -4,630.83 0 0 -20,310.19 0032 - PUMPING SVC RES&FRM 0 0 -526.37 0 0 -1,596.87 0041 - CO OWNED ST LIGHTS 0 0 -1.05 0 0 -8.4 0042 - CO OWND ST LTS SO VA 0 0 -290.52 0 0 -2,322.92 0044 - CST OWND ST LT SO VA 0 0 -12.23 0 0 -97.84 0045 - CUST OWND ST LT ENGY 0 0 -17.35 0 0 -138.8 0046 - CUST OWND ST LT S V 0 0 -45.51 0 0 -364.92 0047 - AREA LIGHT-COM&INDUS 0 0 -21.08 0 0 -158.23 0048 - AREA LGHT-FARM&RESID 0 0 -48.43 0 0 -396.73 0049 - AREA LGHT-HI PRES SO 0 0 -96.76 0 0 -862.65 025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 -27,399.23 0 0 -159,207.04 Overall - Summary 0 0 -154,893.57 0 0 -1,154,814.36 For Internal Use Only Conversion Factor 0.994162 Conversion Factor Changes October 1st ot Every Year(153,989.30)$ Run Date: Sep 4, 2020 Electric Revenue Report by Revenue Class Data Source: Financial Reporting H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\Rates Backup\Aug 2020Revenue_RateSch_CM_YTD for ID PCA.xlsx ID PCA August 2020 Page 16 of 19 09/01/2020 08:21:35 AM 1Page: 202008 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 975,418.50 34,224.000 39,813.000NON-INTERCOMPANY TOTAL: 975,418.50 34,224.000 39,813.000 POWER Total: 975,418.50 39,813.000 34,224.000 Total $'s POWER 278613 AVST CORP Energy $24.500 975,418.50 34,224.000 39,813.00001 31 Johnson IT Term Type Sys Opt Strategy 975,418.50 Total: 39,813.000 34,224.000PFI ID PCA August 2020 Page 17 of 19 Avista Hourly Data 09/03/2020 16:06 PM DAY HOUR Element Key‐‐‐‐‐>27096 27120 27157 Short Name‐‐‐‐‐>SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost 8/30/2020 H05 0 ‐ 8/30/2020 H06 0 ‐ 8/30/2020 H07 1 ‐ 8/30/2020 H08 13 ‐ 8/30/2020 H09 19 ‐ 8/30/2020 H10 19 ‐ 8/30/2020 H11 19 ‐ 8/30/2020 H12 18 ‐ 8/30/2020 H13 19 ‐ 8/30/2020 H14 18 ‐ 8/30/2020 H15 18 ‐ 8/30/2020 H16 19 ‐ 8/30/2020 H17 18 ‐ 8/30/2020 H18 16 ‐ 8/30/2020 H19 4 ‐ 8/30/2020 H20 0 ‐ 8/30/2020 H21 0 ‐ 8/30/2020 H22 0 ‐ 8/30/2020 H23 0 ‐ 8/30/2020 H24 0 ‐ 8/31/2020 H01 0 ‐ 8/31/2020 H02 0 ‐ 8/31/2020 H03 0 ‐ 8/31/2020 H04 0 ‐ 8/31/2020 H05 0 ‐ 8/31/2020 H06 0 ‐ 8/31/2020 H07 0 ‐ 8/31/2020 H08 4 ‐ 8/31/2020 H09 19 ‐ 8/31/2020 H10 19 ‐ 8/31/2020 H11 19 ‐ 8/31/2020 H12 18 ‐ 8/31/2020 H13 18 ‐ 8/31/2020 H14 18 ‐ 8/31/2020 H15 17 ‐ 8/31/2020 H16 18 ‐ 8/31/2020 H17 18 ‐ 8/31/2020 H18 16 ‐ 8/31/2020 H19 4 ‐ 8/31/2020 H20 0 ‐ 8/31/2020 H21 0 ‐ 8/31/2020 H22 0 ‐ 8/31/2020 H23 0 ‐ 8/31/2020 H24 0 ‐ 9,899.30 Download 214,685.00 Powerdex Estimate 224,584.30 Total H:\Reports\Nucleus Reports\Power 2020\Aug 2020\Aug 2020 SOLAR SELECT.xlsx 15 ID PCA August 2020 Page 18 of 19 Total with est Est less actual 8/4/2020 Enter first day of the month that is missing powerdex values Purchase 83,229.71 83,209.43 100.0% 8/31/2020 Click RUN to get data out of Nucleus Sale 1,334,228.88 1,334,228.88 100.0% Solar Select 214,685.00 Power Key Day Hour Actual Price Amount Formula Direction Date and time Est Price uste Price with Total (Amount * Price) Adj for entered Actual Price * Volume 223066 8/29/2020 2300 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 29‐08‐20202300 10 10.00 30.00 30.00 ‐ 223066 8/29/2020 2100 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 29‐08‐20202100 13 13.00 39.00 39.00 ‐ 223066 8/27/2020 2300 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 27‐08‐20202300 18 18.00 54.00 54.00 ‐ 223066 8/27/2020 1700 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 27‐08‐20201700 45 45.00 135.00 135.00 ‐ 223066 8/26/2020 2400 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 26‐08‐20202400 18 18.00 18.00 18.00 ‐ 223066 8/26/2020 0200 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 26‐08‐20200200 13 13.00 26.00 26.00 ‐ 223066 8/25/2020 2100 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐08‐20202100 18 18.00 54.00 54.00 ‐ 223066 8/25/2020 1900 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐08‐20201900 22 22.00 66.00 66.00 ‐ 223066 8/25/2020 0600 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐08‐20200600 20 20.00 20.00 20.00 ‐ 223066 8/22/2020 1200 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 22‐08‐20201200 20 20.00 40.00 40.00 ‐ 223066 8/22/2020 1100 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 22‐08‐20201100 15 15.00 30.00 30.00 ‐ 223066 8/21/2020 2100 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 21‐08‐20202100 15 15.00 45.00 45.00 ‐ 223066 8/20/2020 0400 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 20‐08‐20200400 7 7.00 7.00 7.00 ‐ 223066 8/19/2020 2400 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 19‐08‐20202400 10 10.00 30.00 30.00 ‐ 223066 8/19/2020 1500 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 19‐08‐20201500 150 150.00 150.00 150.00 ‐ 223066 8/17/2020 0500 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 17‐08‐20200500 15 15.00 45.00 45.00 ‐ 223066 8/16/2020 2300 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 16‐08‐20202300 25 25.00 25.00 25.00 ‐ 223066 8/14/2020 1700 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 14‐08‐20201700 85 85.00 255.00 255.00 ‐ 223066 8/14/2020 0100 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 14‐08‐20200100 15 15.00 45.00 45.00 ‐ 223066 8/12/2020 0600 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 12‐08‐20200600 8 8.00 16.00 16.00 ‐ 223066 8/12/2020 0100 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 12‐08‐20200100 8 8.00 8.00 8.00 ‐ 223066 8/11/2020 2100 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 11‐08‐20202100 18 18.00 18.00 18.00 ‐ 223066 8/10/2020 0200 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 10‐08‐20200200 18 18.00 54.00 54.00 ‐ 223066 8/10/2020 0100 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 10‐08‐20200100 18 18.00 54.00 54.00 ‐ 223066 8/9/2020 1700 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 09‐08‐20201700 25 25.00 50.00 50.00 ‐ 223066 8/9/2020 1500 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 09‐08‐20201500 23 23.00 46.00 46.00 ‐ 223066 8/8/2020 0200 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 08‐08‐20200200 12 12.00 24.00 24.00 ‐ 223066 8/7/2020 2200 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 07‐08‐20202200 18 18.00 54.00 54.00 ‐ 223066 8/7/2020 0500 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 07‐08‐20200500 10 10.00 10.00 10.00 ‐ 223066 8/7/2020 0400 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 07‐08‐20200400 5 5.00 15.00 15.00 ‐ 223066 8/7/2020 0200 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 07‐08‐20200200 5 5.00 15.00 15.00 ‐ 223066 8/6/2020 1500 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 06‐08‐20201500 13 13.00 26.00 26.00 ‐ 223066 8/5/2020 2000 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 05‐08‐20202000 20 20.00 60.00 60.00 ‐ 223066 8/5/2020 0400 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 05‐08‐20200400 14 14.00 42.00 42.00 ‐ 223066 8/4/2020 2300 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 04‐08‐20202300 23 23.00 69.00 69.00 ‐ 223066 8/4/2020 2000 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 04‐08‐20202000 40 40.00 120.00 120.00 ‐ 223066 8/4/2020 1900 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 04‐08‐20201900 40 40.00 120.00 120.00 ‐ 223066 8/4/2020 1600 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 04‐08‐20201600 40 40.00 120.00 120.00 ‐ 223066 8/4/2020 1500 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 04‐08‐20201500 35 35.00 70.00 70.00 ‐ 223067 8/31/2020 2300 0 3 [PDX|MIDC‐HOURLY|HOURLY]SALE 31‐08‐20202300 15 15.00 45.00 45.00 ‐ 223067 8/30/2020 2000 0 3 [PDX|MIDC‐HOURLY|HOURLY]SALE 30‐08‐20202000 20 20.00 60.00 60.00 ‐ RUN ID PCA August 2020 Page 19 of 19