20210730ID PCA Final Report 09.2020.pdf

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF SEPTEMBER 2020
ID PCA September 2020 Page 1 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 10/06/2020 at 12:35 PM
Last Update: 10/06/2020 12:33 PM
Approval Requested: 10/06/2020 12:34 PM
Resource Accounting
C
DJ
USD
Effective Date: 202009
Oct 06, 2020
10/6/2020
ID PCA September 2020 Page 2 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 Credit Comment
5 001 557380 - IDAHO PCA-DEF ED ID DL 0.00 1,239,224.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA DEFERRA
3
ED ID DL 1,239,224.00 0.00 Current Deferral Reg Asset - PCA
12 001 431600 - INTEREST EXPENSE ENERGY
DEFERRALS
ED ID DL 1,685.00 0.00 Interest Expense on 182387
13 001 182387 - REGULATORY ASSET ID PCA DEFERRA
3
ED ID DL 0.00 1,685.00 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 DEFERRA
2
ED ID D 330.00 0.00 Interest Income on 182386 Account
25 001 182385 - REGULATORY ASSET ID PCA DEFERRA
1
ED ID DL 139,461.00 0.00 Amortization of Balance
30 001 557390 - IDAHO PCA AMT ED ID DL 0.00 139,461.00 Amortization of Balance
45 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 230.00 Interest Income on 182385
50 001 182385 - REGULATORY ASSET ID PCA DEFERRA
1
ED ID DL 230.00 0.00 Interest Income on 182385
Totals:1,380,930.00 1,380,930.00
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 10/06/2020 at 12:35 PM
Last Update: 10/06/2020 12:33 PM
Approval Requested: 10/06/2020 12:34 PM
Resource Accounting
C
DJ
USD
Effective Date: 202009
ID PCA September 2020 Page 3 of 19
Avista Cor .
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM
Mana er Review Se ‐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 September 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 Se tember 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 September 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 September 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 September 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
IM
Review explanations for all items to ensure appropriateness, and that all 
relevant considerations have been sufficientl  documented.
In September 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
Preparer Checklist
Reviewer Checklist
ID PCA September 2020 Page 4 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)(1,010,832)0
9/30/2020 182387 (1,010,832)1,239,224 (1,685)226,707 (1,010,832)(1,237,539)
10/31/2020 182387
11/30/2020 182387
12/31/2020 182387
Entry:
Debit Credit
557380 ED ID 1,239,224 Idaho PCA-Def
182387 ED ID 1,239,224 0 Regulatory Asset ID PCA Deferral
431600 ED ID 1,685 0 Interest Expense Energy Deferrals
182387 ED ID 0 1,685 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 September 2020 Page 5 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 197,795 330 198,125 198,125 0
9/30/2020 182386 198,125 330 198,455 198,125 (330)
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 September 2020 Page 6 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)138,138 138,138 0
9/30/2020 182385 138,138 139,461 230 277,829 138,138 (139,691)
10/31/2020 182385
10/31/2020 182386
11/30/2020 182386 0
12/31/2020 182386
Entry:
Debit Credit
182385 ED ID 139,461 Regulatory Asset ID PCA Deferral
557390 ED ID 139,461 Idaho PCA Amt
419600 ED ID 0 230 Interest Revenue 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 September 2020 Page 7 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 $90,579,263 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $10,928,100 $9,569,453 $0 $0 $0
2 447 Sale for Resale ($62,998,799)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)($7,823,003)($4,852,075)$0 $0 $0
3 501 Thermal Fuel $21,399,581 $3,239,078 $3,399,540 $2,878,210 $2,804,144 $738,421 $830,465 $2,120,045 $3,116,082 $2,273,596 $0 $0 $0
4 547 CT Fuel $35,373,420 $4,925,752 $4,098,939 $5,475,241 $4,372,539 $1,216,784 $1,098,993 $3,030,971 $5,587,553 $5,566,648 $0 $0 $0
5 456 Transmission Rev ($15,235,459)($1,239,306)($1,539,548)($1,297,310)($1,230,065)($1,766,261)($1,859,469)($2,088,798)($2,272,043)($1,942,659)$0 $0 $0
6 565 Transmission Exp $12,376,646 $1,402,067 $1,376,344 $1,401,845 $1,362,596 $1,328,690 $1,327,383 $1,407,838 $1,374,950 $1,394,933 $0 $0 $0
7 537 MT Invasive Species Exp $1,207,584 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 $0
8 557 Expenses $166,589 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $46,235 $0 $0 $0
9 Adjusted Actual Net Expense $82,868,825 $13,678,086 $11,587,902 $10,542,551 $8,493,896 $4,034,386 $3,642,062 $7,651,991 $11,047,644 $12,190,307 $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 58,054,082.00 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 (37,465,090.00) (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 20,708,312.00 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 43,557,321.00 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 (12,878,263.00) (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 12,441,753.00 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 (917,253.00) (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 (392,247.00) (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 1,207,503.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments (62,938.00) 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 84,253,180.00 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 ($1,384,355)($709,518)($1,272,138)($248,646)$1,928,456 ($868,745)($1,209,456)($270,987)($1,446,111)$2,712,790
22 Resource Optimization ($418,460)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373)($78,087)
23 Adjusted Actual - Authorized Net Expense ($1,802,815)($537,655)($1,467,849)($373,454)$1,940,539 ($1,266,685)($1,411,077)$211,147 ($1,532,484)$2,634,703
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 ($623,954)($186,082)($508,023)($129,252)$671,621 ($438,400)($488,374)$73,078 ($530,393)$911,871
Idaho 100% Activity (Clearwater)($137,209)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)($21,024)$0 $0 $0
26 $320,078 $155,782 ($127,776)$157,168 $47,586 $50,710 ($295,042)($269,258)$114,840 $486,068
27 ($441,085)($46,695)($649,730)$12,453 $699,230 ($405,106)($801,814)($206,886)($419,452)$1,376,915
28 90% of Net Power Cost Change ($396,976)($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507)$1,239,224
29 ($396,976)($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507)$1,239,224
30 $396,976 $42,026 $584,757 ($11,208)($629,307)$364,595 $721,633 $186,197 $377,507 ($1,239,224) Acct 557380 Entry; (+) Rebate, (-) Surcharge
ID Load Change Adjustment (+) Surcharge; (-)
Total Power Cost Deferral (+)
Surcharge; (-) Rebate
Net Power Cost Increase (+) Surcharge; (-)
Rebate
Sep 2020 WA ID Actual Deferrals - Snapshot.xlsx - 10/6/2020
ID PCA September 2020 Page 8 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 $19,424,694 $3,386,200 $2,505,205 $663,858 $2,142,585 $1,517,506 $945,253 $2,235,891 $3,781,312 $2,246,884 $0 $0 $0
2 Chelan County PUD (Rocky Reach Slice)$12,595,310 $1,399,478 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $1,399,479 $0 $0 $0
3 Douglas County PUD (Wells Settlement)$1,442,700 $128,412 $137,331 $81,844 $100,046 $134,694 $132,024 $286,565 $290,571 $151,213 $0 $0 $0
4 Douglas County PUD (Wells)$1,863,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $0 $0 $0
5 Grant County PUD (Priest Rapids/Wanapum)$7,443,406 $845,499 $845,499 $845,499 $679,414 $845,499 $845,499 $845,499 $845,499 $845,499 $0 $0 $0
6
7 Inland Power & Light - Deer Lake $9,039 $969 $1,162 $1,170 $1,075 $1,121 $932 $839 $919 $852 $0 $0 $0
8 Small Power $1,205,260 $135,481 $178,168 $136,054 $148,758 $128,743 $142,916 $177,519 $94,181 $63,440 $0 $0 $0
9 Stimson Lumber $1,258,127 $160,536 $132,054 $109,083 $75,549 $149,167 $140,831 $196,043 $106,039 $188,825 $0 $0 $0
10 City of Spokane-Upriver $1,462,787 $220,402 $348,737 $173,787 $254,261 $196,121 $212,728 $56,661 $0 $90 $0 $0 $0
11 City of Spokane- Waste-to-Energy $4,297,342 $539,216 $522,867 $444,785 $423,831 $339,112 $470,134 $573,175 $483,558 $500,664 $0 $0 $0
12 Clearwater Power Company $11,320 ($311)$1,667 $1,579 $1,431 $1,520 $1,310 $1,310 $1,324 $1,490 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA )$20,796,504 $2,414,741 $2,327,885 $2,427,120 $2,402,620 $2,109,928 $2,056,488 $2,224,624 $2,406,557 $2,426,541 $0 $0 $0
14 Palouse Wind $16,703,716 $3,334,132 $2,160,328 $2,406,190 $1,890,255 $1,607,702 $1,548,996 $1,461,188 $1,087,063 $1,207,862 $0 $0 $0
15 Rattlesnake Flat, LLC $7,981 $0 $0 $0 $0 $0 $0 $0 $0 $7,981 $0 $0 $0
16 WPM Ancillary Services $1,938,914 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $203,178 $0 $0 $0
17 Non-Mon. Accruals $119,163 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$118,455 $0 $0 $0
18 Total 555 Purchased Power $90,579,263 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $10,928,100 $9,569,453 $0 $0 $0
555 PURCHASED POWER
555000 $84,261,150 $11,300,933 $9,783,421 $9,368,374 $8,891,163 $8,111,978 $7,524,829 $9,055,084 $10,551,605 $9,673,763 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $2,469,394 $1,256,392 $900,700 ($662,984)$191,488 $444,892 $539,968 $422,966 ($6,136)($617,892)$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 $119,163 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$118,455 $0 $0 $0
555700 $1,866,342 $218,942 $89,780 $199,854 $652,725 $90,380 $48,766 $198,595 $167,200 $200,100 $0 $0 $0
Solar Select Adjustment ($75,700)($4,512)($6,519)($7,796)($9,072)($9,658)($9,973)($10,852)($9,167)($8,151)$0 $0 $0
555380 $7,616,268 $931,270 $892,192 $936,831 $910,053 $858,774 $637,956 $451,143 $975,419 $1,022,630 $0 $0 $0
Clearwater Adjustment ($7,616,268)($931,270)($892,192)($936,831)($910,053)($858,774)($637,956)($451,143)($975,419)($1,022,630)$0 $0 $0
555710 $1,938,914 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $203,178 $0 $0 $0$90,579,263 $13,017,722 $11,062,158 $9,087,202 $9,946,840 $8,799,131 $8,298,962 $9,869,695 $10,928,100 $9,569,453 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($49,210,937)($6,410,216)($5,567,362)($5,771,825)($6,957,136)($4,643,721)($4,498,259)($5,243,857)($6,564,706)($3,553,855)$0 $0 $0
20 Nichols Pumping Index Sale ($637,524)($114,196)($57,978)($77,242)($67,204)($32,501)($15,887)($53,470)($112,902)($106,144)$0 $0 $0
21 Soverign/Kaiser Load Following ($101,039)($12,942)($12,179)($12,626)($12,124)($12,236)($10,556)($9,100)($9,146)($10,130)$0 $0 $0
22 Pend Oreille DES ($343,066)($57,587)($47,591)($55,025)($52,181)($40,336)($25,067)($24,561)($21,080)($19,638)$0 $0 $0
23 Merchant Ancillary Services ($12,706,233)($1,223,281)($1,274,514)($1,236,581)($1,823,276)($1,705,686)($1,654,839)($1,510,579)($1,115,169)($1,162,308)$0 $0 $0
24 Total 447 Sales for Resale ($62,998,799)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)($7,823,003)($4,852,075)$0 $0 $0

447 SALES FOR RESALE
447000 ($26,063,734)($3,835,467)($2,627,687)($3,877,053)($4,628,479)($1,311,184)($185,383)($2,143,356)($5,007,788)($2,447,337)$0 $0 $0Deduct Revenue From Solar Select $698,444 $19,928 $44,560 $91,436 $78,930 $46,214 $40,293 $122,334 $224,584 $30,165 $0 $0 $0
447100 ($10,873,913)($1,028,302)($1,145,634)($328,879)($737,252)($2,395,170)($3,583,660)($2,209,558)$386,306 $168,236 $0 $0 $0
447150 ($9,832,392)($1,265,005)($1,503,561)($1,358,611)($884,798)($700,094)($498,100)($644,975)($1,900,295)($1,076,953)$0 $0 $0
447700 ($2,282,057)($255,624)($167,800)($226,050)($724,841)($194,000)($134,561)($234,693)($183,788)($160,700)$0 $0 $0
447710 ($1,938,914)($230,471)($284,988)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)($203,178)$0 $0 $0
447720 ($12,706,233)($1,223,281)($1,274,514)($1,236,581)($1,823,276)($1,705,686)($1,654,839)($1,510,579)($1,115,169)($1,162,308)$0 $0 $0
($62,998,799)($7,818,222)($6,959,624)($7,153,299)($8,911,921)($6,434,480)($6,204,608)($6,841,567)($7,823,003)($4,852,075)$0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $4,164,923 $669,436 $586,372 $520,044 $588,601 ($1,484)$4,598 $332,272 $659,968 $805,116 $0 $0 $0
26 Kettle Falls Gas-501120 $7,091 $466 $2,150 $602 $929 ($19)$751 $620 $1,687 ($95)$0 $0 $0
27 Colstrip Coal-501140 $17,093,542 $2,514,090 $2,811,018 $2,357,564 $2,203,760 $739,924 $785,937 $1,770,445 $2,452,135 $1,458,669 $0 $0 $0
28 Colstrip Oil-501160 $134,025 $55,086 $0 $0 $10,854 $0 $39,179 $16,708 $2,292 $9,906 $0 $0 $0
29 Total 501 Fuel Expense $21,399,581 $3,239,078 $3,399,540 $2,878,210 $2,804,144 $738,421 $830,465 $2,120,045 $3,116,082 $2,273,596 $0 $0 $0
30 Kettle Falls 329,490 53,540 47,910 43,672 49,482 - 372 26,216 50,160 58,138 - - -
31 Colstrip 584,192 94,106 71,708 82,836 78,696 25,604 28,502 62,875 88,085 51,780 - - -
501 FUEL-COST PER TON
32 Kettle Falls $12.50 $12.24 $11.91 $11.90 $12.36 $12.67 $13.16 $13.85
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
Sep 2020 WA ID Actual Deferrals - Snapshot.xlsx ID Monthly 2
ID PCA September 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
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
547 FUEL
34 NE CT Gas-547213 ($896)($1,839)$35 ($23)$82 $29 $76 ($93)($216)$1,053 $0 $0 $0
35 Boulder Park-547216 $520,614 $20,130 $11,475 $80,312 $98,567 $10,548 $19,509 $40,446 $85,902 $153,725 $0 $0 $0
36 Kettle Falls CT-547211 $28,162 $2,625 $3,871 $2,594 $1,268 $1,772 $614 $1,472 $9,330 $4,616 $0 $0 $0
37 Coyote Springs2-547610 $16,747,136 $2,553,876 $2,266,934 $2,517,341 $1,550,090 $447,698 $564,243 $1,543,423 $2,739,420 $2,564,111 $0 $0 $0
38 Lancaster-547312 $15,803,450 $2,326,662 $1,755,204 $2,352,441 $2,028,732 $711,804 $471,786 $1,331,921 $2,462,679 $2,362,221 $0 $0 $0
39 Rathdrum CT-547310 $2,274,954 $24,298 $61,420 $522,576 $693,800 $44,933 $42,765 $113,802 $290,438 $480,922 $0 $0 $0
40 Total 547 Fuel Expense $35,373,420 $4,925,752 $4,098,939 $5,475,241 $4,372,539 $1,216,784 $1,098,993 $3,030,971 $5,587,553 $5,566,648 $0 $0 $0
41 TOTAL NET EXPENSE $84,353,465 $13,364,330 $11,601,013 $10,287,354 $8,211,602 $4,319,856 $4,023,812 $8,179,144 $11,808,732 $12,557,622 $0 $0 $0
202001 202002 202003 202004 202005 202006 202007 202008 202009 202010 202011 202012
42 456100 ED AN ($10,094,499)($675,313)($919,841)($748,908)($697,529)($1,150,361)($1,310,572)($1,487,265)($1,709,458)($1,395,252)$0 $0 $0
43 456120 ED AN - BPA Trans. ($693,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)$0 $0 $0
44 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
45 456030 ED AN - Clearwater Trans ($942,084)($105,538)($104,338)($102,857)($103,784)($101,938)($100,000)($100,000)($107,384)($116,245)$0 $0 $0
46 456130 ED AN - Ancillary Services Revenue ($1,941,311)($230,471)($287,385)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)($203,178)$0 $0 $0
47 456017 ED AN - Low Voltage ($52,002)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)$0 $0 $0
48 456700 ED ID - Low Voltage ($47,097)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)$0 $0 $0
49 456705 ED AN - Low Voltage ($1,259,757)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)$0 $0 $0
50 Total 456 Transmission Revenue ($15,235,459)($1,239,306)($1,539,548)($1,297,310)($1,230,065)($1,766,261)($1,859,469)($2,088,798)($2,272,043)($1,942,659)$0 $0 $0
51 565000 ED AN $12,335,822 $1,397,531 $1,371,808 $1,397,309 $1,358,060 $1,324,154 $1,322,847 $1,403,302 $1,370,414 $1,390,397 $0 $0 $0
52 565710 ED AN $40,824 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0
53 Total 565 Transmission Expense $12,376,646 $1,402,067 $1,376,344 $1,401,845 $1,362,596 $1,328,690 $1,327,383 $1,407,838 $1,374,950 $1,394,933 $0 $0 $0
54 557165 ED AN $122,220 $12,599 $11,796 $12,353 $11,201 $12,072 $10,211 $14,682 ($3,569)$40,875 $0 $0 $0
55 557018 ED AN $44,369 $4,220 $4,121 $4,133 $4,386 $5,853 $5,949 $4,949 $5,398 $5,360 $0 $0 $0
56 Total 557 ED AN Broker & Related Fees $166,589 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $46,235 $0 $0 $0
57 537000 ED AN - MT Invasive Species $1,207,584 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176
58 Total 537 ED AN MT Invasive Species $1,207,584 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 $0
59 Econ Dispatch-557010 ($7,721,528)($2,368,594)($671,118)($25,598)($188,223)($677,854)($753,848)($730,267)($618,001)($1,688,025)$0 $0 $0
60 Econ Dispatch-557150 ($5,528,367)$421,057 ($976,644)($3,228,749)($1,490,149)$697,868 $881,733 $61,800 ($1,620,693)($274,590)$0 $0 $0
61 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
62 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
63 Intraco Thermal Gas-557730 $37,834,515 $4,115,776 $3,319,418 $5,391,617 $4,419,630 $3,917,436 $2,910,728 $3,649,197 $5,625,775 $4,484,938 $0 $0 $0
64 Fuel Dispatch-456010 $7,770,450 $1,882,010 $342,468 $266,445 $574,200 $875,363 $928,200 $1,141,087 $880,927 $879,750 $0 $0 $0
65 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
66 Other Elec Rev - Extraction Plant Cr - 456018 ($138,567)($25,507)($22,738)($16,974)($7,021)($9,386)($14,749)($17,235)($11,500)($13,457)$0 $0 $0
67 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
68 Intraco Thermal Gas-456730 ($25,077,220)($2,112,693)($1,793,764)($2,219,955)($2,874,242)($2,434,321)($3,443,792)($2,753,235)($4,156,543)($3,288,675)$0 $0 $0
69 Fuel Bookouts-456711 $916,050 $32,000 $8,300 $0 $0 $515,375 $0 $360,375 $0 $0 $0 $0 $0
70 Fuel Bookouts-456720 ($916,050)($32,000)($8,300)$0 $0 ($515,375)$0 ($360,375)$0 $0 $0 $0 $0
71 Other Purchases and Sales Subtotal $1,948,182 $490,074 $92,902 $148,606 $236,500 ($13,361)$94,556 $698,999 $99,965 $99,941 $0 $0 $0
($2,368,179)($318,217)($288,636)($273,452)($224,456)($384,603)($296,198)($216,916)($186,661)($179,040)$0 $0 $0
74 Misc. Power Exp. Actual-557160 $1,166 $0 $0 $0 $0 $0 $0 $0 $228 $938 $0 $0 $0
75 REC Purchases Subtotal $1,166 $0 $0 $0 $0 $0 $0 $0 $228 $938
76 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Wind REC Exp Actual 557395 $371 $6 $23 $38 $39 $24 $21 $51 $95 $74 $0 $0 $0
78 Wind REC Subtotal $371 $6 $23 $38 $39 $24 $21 $51 $95 $74
79 456030 ED ID - Clearwater Trans $92,935 $10,351 $10,554 $10,434 $10,286 $10,378 $10,194 $10,000 $10,000 $10,738 $0 $0 $0
Sep 2020 WA ID Actual Deferrals - Snapshot.xlsx ID Monthly 3
ID PCA September 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
81 Clearwater ($137,209)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)($21,024)$0 $0 $0
82 Net Resource Optimization ($418,460)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373)($78,087)
83 Adjusted Actual Net Expense $82,313,156 $13,833,554 $11,378,260 $10,402,280 $8,486,002 $3,619,030 $3,422,043 $8,123,419 $10,957,372 $12,091,196
Sep 2020 WA ID Actual Deferrals - Snapshot.xlsx ID Monthly 4
ID PCA September 2020 Page 11 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 289,560 269,034 256,136 244,425 211,356 217,406 235,507 267,021 241,845 (41,740) - - 2,190,550
Deduct Prior Month Unbilled (166,607) (161,485) (153,691) (153,890) (139,707) (143,221) (154,000) (179,240) (174,544) (132,793) - - (1,559,178)
Add Current Month Unbilled 161,485 153,691 153,890 139,707 143,221 154,000 179,240 174,544 132,793 - - - 1,392,571
Total Retail Sales 284,438 261,240 256,335 230,242 214,870 228,185 260,747 262,325 200,094 (174,533) - - 2,023,943
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 2,213,025
Difference from Test Year (7,081) 5,808 (7,144) (2,163) (2,305) 13,411 12,239 (5,220) (22,094) (408,106) (422,655)
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)($486,068)($8,978,332) ($9,298,410)
Page 4 of 4
ID PCA September 2020 Page 12 of 19
Avista Hourly Data 10/05/2020 17:16 PM
DAY  HOUR  
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐>SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
8/31/2020 H09 19 16.86 320.34
8/31/2020 H10 19 17.29 328.51
8/31/2020 H11 19 19.25 365.75
8/31/2020 H12 18 19.6 352.8
8/31/2020 H13 18 21 378
8/31/2020 H14 18 20 360
8/31/2020 H15 17 23.43 398.31
8/31/2020 H16 18 24.04 432.72
8/31/2020 H17 18 18 324
8/31/2020 H18 16 18 288
8/31/2020 H19 4 21 84
8/31/2020 H20 0 22.91 0
8/31/2020 H21 0 19.62 0
8/31/2020 H22 0 18.19 0
8/31/2020 H23 0 17.73 0
8/31/2020 H24 0 17.75 0
5750 144,903.97$                 Revised Download
224,584.00                    Amt Recorded in August
(79,680.03)$                   Difference ‐ Adjusted September Amount by change
(Powerdex prices were only through the 3rd of Aug
when the entry needed to be made. This corrects
the amount recorded in August)
H:\Reports\Power Reports\2020 Reports\Aug 2020\Aug 2020 Revised Solar Select Download.xlsx
ID PCA September 2020 Page 13 of 19
Avista Hourly Data 10/05/2020 17:19 PM
DAY  HOUR  
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐>SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
9/29/2020 H01 0 ‐                                 
9/29/2020 H02 0 ‐                                 
9/29/2020 H03 0 ‐                                 
9/29/2020 H04 0 ‐                                 
9/29/2020 H05 0 ‐                                 
9/29/2020 H06 0 ‐                                 
9/29/2020 H07 0 ‐                                 
9/29/2020 H08 4 ‐                                 
9/29/2020 H09 17 ‐                                 
9/29/2020 H10 18 ‐                                 
9/29/2020 H11 18 ‐                                 
9/29/2020 H12 17 ‐                                 
9/29/2020 H13 16 ‐                                 
9/29/2020 H14 16 ‐                                 
9/29/2020 H15 17 ‐                                 
9/29/2020 H16 17 ‐                                 
9/29/2020 H17 17 ‐                                 
9/29/2020 H18 6 ‐                                 
9/29/2020 H19 0 ‐                                 
9/29/2020 H20 0 ‐                                 
9/29/2020 H21 0 ‐                                 
9/29/2020 H22 0 ‐                                 
9/29/2020 H23 0 ‐                                 
9/29/2020 H24 0 ‐                                 
9/30/2020 H01 0 ‐                                 
9/30/2020 H02 0 ‐                                 
9/30/2020 H03 0 ‐                                 
9/30/2020 H04 0 ‐                                 
9/30/2020 H05 0 ‐                                 
9/30/2020 H06 0 ‐                                 
9/30/2020 H07 0 ‐                                 
9/30/2020 H08 3 ‐                                 
9/30/2020 H09 13 ‐                                 
9/30/2020 H10 18 ‐                                 
9/30/2020 H11 15 ‐                                 
9/30/2020 H12 15 ‐                                 
9/30/2020 H13 15 ‐                                 
9/30/2020 H14 15 ‐                                 
9/30/2020 H15 16 ‐                                 
9/30/2020 H16 17 ‐                                 
9/30/2020 H17 15 ‐                                 
9/30/2020 H18 4 ‐                                 
9/30/2020 H19 1 ‐                                 
9/30/2020 H20 0 ‐                                 
9/30/2020 H21 0 ‐                                 
9/30/2020 H22 0 ‐                                 
9/30/2020 H23 0 ‐                                 
9/30/2020 H24 0 ‐                                 
3943 73,588.46$                    Download
36,257.00                      Powerdex Estimate
109,845.46$                 Total
H:\Reports\Power Reports\2020 Reports\Sep 2020\Sep 2020 Solar Select Download.xlsx
ID PCA September 2020 Page 14 of 19
Total with est Est less actual
9/20/2020 Enter first day of the month that is missing powerdex values Purchase 18,317.45                18,317.45        100.0%
9/30/2020 Click RUN to get data out of Nucleus Sale 393,966.60            393,966.60      100.0%
Solar Select 36,257.00        
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 9/29/2020 2300 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 29‐09‐20202300 22 22.00      22.00         22.00         ‐            
223066 9/29/2020 0700 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 29‐09‐20200700 25 25.00      75.00         75.00         ‐            
223066 9/29/2020 0200 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 29‐09‐20200200 18 18.00      54.00         54.00         ‐            
223066 9/29/2020 0100 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 29‐09‐20200100 18 18.00      36.00         36.00         ‐            
223066 9/28/2020 2300 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 28‐09‐20202300 20 20.00      40.00         40.00         ‐            
223066 9/25/2020 2300 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐09‐20202300 19 19.00      57.00         57.00         ‐            
223066 9/25/2020 1700 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐09‐20201700 20 20.00      60.00         60.00         ‐            
223066 9/25/2020 1400 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐09‐20201400 25 25.00      75.00         75.00         ‐            
223066 9/25/2020 1200 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐09‐20201200 30 30.00      60.00         60.00         ‐            
223066 9/25/2020 0400 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐09‐20200400 22 22.00      66.00         66.00         ‐            
223066 9/25/2020 0200 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 25‐09‐20200200 22 22.00      66.00         66.00         ‐            
223066 9/24/2020 2400 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 24‐09‐20202400 22 22.00      66.00         66.00         ‐            
223066 9/24/2020 0800 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 24‐09‐20200800 28 28.00      84.00         84.00         ‐            
223066 9/23/2020 0700 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 23‐09‐20200700 27 27.00     27.00         27.00         ‐            
223066 9/23/2020 0500 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 23‐09‐20200500 25 25.00      75.00         75.00         ‐            
223066 9/22/2020 1800 0 3 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 22‐09‐20201800 30 30.00      90.00         90.00         ‐            
223066 9/22/2020 1400 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 22‐09‐20201400 25 25.00      50.00         50.00         ‐            
223066 9/22/2020 1300 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 22‐09‐20201300 23 23.00      23.00         23.00         ‐            
223066 9/21/2020 0900 0 2 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 21‐09‐20200900 24 24.00      48.00         48.00         ‐            
223066 9/21/2020 0100 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 21‐09‐20200100 18 18.00      18.00         18.00         ‐            
223066 9/20/2020 0100 0 1 [PDX|MIDC‐HOURLY|HOURLY]PURCHASE 20‐09‐20200100 15 15.00      15.00         15.00         ‐            
223067 9/30/2020 0900 0 3 [PDX|MIDC‐HOURLY|HOURLY]SALE 30‐09‐20200900 28 28.00      84.00         84.00         ‐            
223067 9/28/2020 1700 0 2 [PDX|MIDC‐HOURLY|HOURLY]SALE 28‐09‐20201700 25 25.00      50.00         50.00         ‐            
223067 9/28/2020 1300 0 1 [PDX|MIDC‐HOURLY|HOURLY]SALE 28‐09‐20201300 25 25.00      25.00         25.00         ‐            
223067 9/28/2020 0200 0 1 [PDX|MIDC‐HOURLY|HOURLY]SALE 28‐09‐20200200 20 20.00      20.00         20.00         ‐            
223067 9/27/2020 2400 0 2 [PDX|MIDC‐HOURLY|HOURLY]SALE 27‐09‐20202400 20 20.00      40.00         40.00         ‐            
223067 9/27/2020 1300 0 3 [PDX|MIDC‐HOURLY|HOURLY]SALE 27‐09‐20201300 22 22.00      66.00         66.00         ‐            
223067 9/27/2020 0800 0 3 [PDX|MIDC‐HOURLY|HOURLY]SALE 27‐09‐20200800 18 18.00      54.00         54.00         ‐            
223067 9/26/2020 1600 0 2 [PDX|MIDC‐HOURLY|HOURLY]SALE 26‐09‐20201600 20 20.00      40.00         40.00         ‐            
223067 9/26/2020 1400 0 1 [PDX|MIDC‐HOURLY|HOURLY]SALE 26‐09‐20201400 20 20.00      20.00         20.00         ‐            
223067 9/26/2020 1300 0 2 [PDX|MIDC‐HOURLY|HOURLY]SALE 26‐09‐20201300 20 20.00      40.00         40.00         ‐            
223067 9/23/2020 2000 0 3 [PDX|MIDC‐HOURLY|HOURLY]SALE 23‐09‐20202000 35 35.00      105.00       105.00       ‐            
223067 9/20/2020 1600 0 2 [PDX|MIDC‐HOURLY|HOURLY]SALE 20‐09‐20201600 24 24.00      48.00         48.00         ‐            
223067 9/20/2020 1100 0 3 [PDX|MIDC‐HOURLY|HOURLY]SALE 20‐09‐20201100 22 22.00      66.00         66.00         ‐            
223068 9/25/2020 2200 0 3 [PDX|MIDC‐HOURLY|HOURLY]*0.925 PURCHASE 25‐09‐20202200 20 18.50      55.50         55.50         ‐            
223068 9/25/2020 2100 0 1 [PDX|MIDC‐HOURLY|HOURLY]*0.925 PURCHASE 25‐09‐20202100 20 18.50      18.50         18.50         ‐            
223068 9/25/2020 1500 0 2 [PDX|MIDC‐HOURLY|HOURLY]*0.925 PURCHASE 25‐09‐20201500 25 23.13      46.25         46.25         ‐            
223069 9/30/2020 1100 0 7 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 30‐09‐20201100 28 30.10      210.70       210.70       ‐            
223069 9/30/2020 0900 0 2 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 30‐09‐20200900 28 30.10      60.20         60.20         ‐            
223069 9/30/2020 0700 0 1 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 30‐09‐20200700 28 30.10      30.10         30.10         ‐            
223069 9/30/2020 0400 0 1 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 30‐09‐20200400 23 24.73      24.73         24.73         ‐            
RUN ID PCA September 2020 Page 15 of 19
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 3800 01 001 38,029,509 $3,745,530
01 RESIDENTIAL 3800 01 022 234,844 $17,280
01 RESIDENTIAL 3800 01 012 882,238 $118,272
01 RESIDENTIAL 3800 01 032 142,480 $17,161
39,289,071 $3,898,243
21 FIRM COMMERCIAL 3800 21 021 19,255,418 $1,408,260
21 FIRM COMMERCIAL 3800 21 011 15,680,782 $1,466,676
21 FIRM COMMERCIAL 3800 21 025 5,101,798 $280,454
21 FIRM COMMERCIAL 3800 21 031 1,987,076 $186,437
42,025,074 $3,341,827
31 FIRM-INDUSTRIAL 3800 31 025 22,130,366 $1,249,819
31 FIRM-INDUSTRIAL 3800 31 025PG 41,740,000 $1,022,630
31 FIRM- INDUSTRIAL 3800 31 021 2,063,841 $142,935
31 FIRM INDUSTRIAL 3800 31 025P 25,949,866 $1,386,194
31 FIRM- INDUSTRIAL 3800 31 011 189,872 $17,246
31 FIRM- INDUSTRIAL 3800 31 031 1,144,520 $106,372
93,218,465 $3,925,196
174,532,610 $11,165,267
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 2800 01 032 483,784 $54,822
01 RESIDENTIAL 2800 01 001 84,266,206 $8,082,577
01 RESIDENTIAL 2800 01 012 1,781,581 $307,208
01 RESIDENTIAL 2800 01 002 162,424 $10,746
01 RESIDENTIAL 2800 01 022 1,064,599 $93,332
87,758,593 $8,548,685
21 FIRM COMMERCIAL 2800 21 011 20,375,102 $2,519,798
21 FIRM COMMERCIAL 2800 21 031 5,303,305 $449,470
21 FIRM COMMERCIAL 2800 21 025 22,764,041 $1,721,492
21 FIRM COMMERCIAL 2800 21 021 43,970,456 $3,932,261
92,412,904 $8,623,020
31 FIRM- INDUSTRIAL 2800 31 021 3,220,622 $271,955
31 FIRM- INDUSTRIAL 2800 31 011 191,693 $22,733
31 FIRM- INDUSTRIAL 2800 31 031 1,411,036 $119,031
31 FIRM-INDUSTRIAL 2800 31 025 62,713,285 $4,194,920
67,536,636 $4,608,639
247,708,134 $21,780,345
422,240,744 $32,945,611
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\September\202009 SOX Electric Unbilled .xlsx
ID PCA September 2020 Page 16 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 118,881 89,358,769 8,925,919 118,036 923,643,259 90,854,636
21 21 FIRM COMMERCIAL 18,055 89,886,267 7,875,624 17,950 729,734,856 64,241,113
31 31 FIRM- INDUSTRIAL 351 100,718,706 4,595,461 348 873,603,689 40,096,323
39 39 FIRM-PUMPING-IRRIGATION ONLY 75 965,650 91,179 74 5,476,675 517,351
51 51 LIGHTING-PUBLIC STREET AND HIWAY 180 608,064 228,475 177 5,345,795 2,036,993
80 80 INTERDEPARTMENT REVENUE 45 120,385 11,469 45 1,749,592 159,006
83 83 MISC-SERVICE REVENUE SNP 0 0 2,096 0 0 39,044
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 10,183 0 0 91,648
137,587 281,657,841 21,740,405 136,630 2,539,553,865 198,036,115
137,587 281,657,841 21,740,405 136,630 2,539,553,865 198,036,115
137,587 281,657,841 21,740,405 136,630 2,539,553,865 198,036,115
Run Date: Oct 6, 2020
202009 ED
Data Source: Financial Reporting
Data Updated Daily
ID PCA September 2020 Page 17 of 19
Accounting Period: 202009 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 (50,121.56) 0 0 (519,025.98)
0011 - GENERAL SERVICE 0 0 (20,948.58) 0 0 (161,080.70)
0012 - RESID&FARM-GEN SERV 0 0 (1,161.89) 0 0 (12,243.17)
0021 - LARGE GENERAL SERV 0 0 (28,129.63) 0 0 (249,043.09)
0022 - RESID&FRM-LGE GEN SE 0 0 (309.51) 0 0 (2,931.69)
0025 - EXTRA LGE GEN SERV 0 0 (17,062.95) 0 0 (142,759.26)
0031 - PUMPING SERVICE 0 0 (4,535.45) 0 0 (24,845.64)
0032 - PUMPING SVC RES&FRM 0 0 (343.07) 0 0 (1,939.94)
0041 - CO OWNED ST LIGHTS 0 0 (1.05) 0 0 (9.45)
0042 - CO OWND ST LTS SO VA 0 0 (291.18) 0 0 (2,614.10)
0044 - CST OWND ST LT SO VA 0 0 (12.23) 0 0 (110.07)
0045 - CUST OWND ST LT ENGY 0 0 (17.35) 0 0 (156.15)
0046 - CUST OWND ST LT S V 0 0 (45.49) 0 0 (410.41)
0047 - AREA LIGHT-COM&INDUS 0 0 (21.05) 0 0 (179.28)
0048 - AREA LGHT-FARM&RESID 0 0 (48.79) 0 0 (445.52)
0049 - AREA LGHT-HI PRES SO 0 0 (108.86) 0 0 (971.51)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (17,121.30) 0 0 (176,328.34)
Overall - Summary 0 0 (140,279.94) 0 0 (1,295,094.30)
For Internal Use Only
Conversion Factor 0.994162 Conversion Factor Changes October 1st ot Every Year(139,460.99)$
Data Source: Financial Reporting
Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\Rates Backup\Sep 2020Revenue_RateSch_CM_YTD for ID PCA.xlsx
ID PCA September 2020 Page 18 of 19
10/01/2020 01:18:30 PM
1Page:
202009
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
1,022,630.00 33,120.000 41,740.000NON-INTERCOMPANY TOTAL:
1,022,630.00 33,120.000 41,740.000
POWER
Total: 1,022,630.00 41,740.000 33,120.000
Total $'s
POWER
278613 AVST CORP Energy $24.500 1,022,630.00 33,120.000 41,740.00001 30 Johnson IT
Term
Type
Sys Opt
Strategy
1,022,630.00 Total: 41,740.000 33,120.000PFI
ID PCA September 2020 Page 19 of 19