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Home My WebLink About20210730ID PCA Final Report 10.2020.pdf AVISTA UTILITIES POWER COST ADJUSTMENT REPORT MONTH OF OCTOBER 2020 Explanation: Record deferral of power costs in Idaho, amortization of existing balance, and interest & DFIT entries. 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 11/05/2020 at 12:11 PM Last Update: 11/05/2020 12:10 PM Approval Requested: 11/05/2020 12:10 PM Resource Accounting C DJ USD Effective Date: 202010 Nov 05, 2020 11/5/2020 Seq. Co. FERC Ser. Jur. S.I.Debit Credi Comment 5 001 557380 - IDAHO PCA-DEF ED ID DL 0.00 746,582.00 Current Deferral Expense - PCA 10 001 182387 - REGULATORY ASSET ID PCA DEFERRAL 3 ED ID DL 746,582.00 0.00 Current Deferral Reg Asset - PCA 12 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 378.00 Interest Income on 182387 13 001 182387 - REGULATORY ASSET ID PCA DEFERRAL 3 ED ID DL 378.00 0.00 Interest Income on 182387 15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 331.00 Interest Income on 182386 Account 20 001 182386 - REGULATORY ASSET ID PCA DEFERRAL 2 ED ID D 331.00 0.00 Interest Income on 182386 Account 25 001 182385 - REGULATORY ASSET ID PCA DEFERRAL 1 ED ID DL 64,666.00 0.00 Amortization of Balance 30 001 557390 - IDAHO PCA AMT ED ID DL 0.00 64,666.00 Amortization of Balance 45 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 463.00 Interest Income on 182385 50 001 182385 - REGULATORY ASSET ID PCA DEFERRAL 1 ED ID DL 463.00 0.00 Interest Income on 182385 60 001 182385 - REGULATORY ASSET ID PCA DEFERRAL 1 ED ID DL 0.00 342,958.00 Transfer from 182385 to 182386 70 001 182386 - REGULATORY ASSET ID PCA DEFERRAL 2 ED ID DL 342,958.00 0.00 Transfer from 182385 to 182386 Totals:1,155,378.00 1,155,378.00 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 11/05/2020 at 12:11 PM Last Update: 11/05/2020 12:10 PM Approval Requested: 11/05/2020 12:10 PM Resource Accounting C DJ USD Effective Date: 202010 Avista Cor . DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM Mana er Review Oct‐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 October 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 October 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 October 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 October 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 October 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 October 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 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)226,707 226,707 0 10/31/2020 182387 226,707 746,582 378 973,667 226,707 (746,960) 11/30/2020 182387 12/31/2020 182387 Entry: Debit Credit 557380 ED ID 746,582 Idaho PCA-Def 182387 ED ID 746,582 0 Regulatory Asset ID PCA Deferral 419600 ED ID 0 378 Interest Income Energy Deferrals 182387 ED ID 378 0 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 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 198,125 330 198,455 198,455 0 Entry: Debit Credit 419600 ED ID 0 331 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 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 138,138 139,461 230 277,829 277,829 0 10/31/2020 182385 277,829 64,666 463 342,958 277,829 (65,129) 10/31/2020 182386 11/30/2020 182386 0 12/31/2020 182386 Entry: Debit Credit 182385 ED ID 64,666 Regulatory Asset ID PCA Deferral 557390 ED ID 64,666 Idaho PCA Amt 419600 ED ID 0 463 Interest Revenue Energy Deferrals 182385 ED ID 463 0 Regulatory Asset ID PCA Deferral 182385 ED ID 342,958 Transfer from 182385 to the Pending tab from the Pending tab H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx 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 $100,596,922 $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 $10,017,659 $0 $0 2 447 Sale for Resale ($68,605,675)($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)($5,606,876)$0 $0 3 501 Thermal Fuel $23,158,823 $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 $1,759,242 $0 $0 4 547 CT Fuel $41,318,516 $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 $5,945,096 $0 $0 5 456 Transmission Rev ($17,129,796)($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)($1,894,337)$0 $0 6 565 Transmission Exp $13,807,420 $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 $1,430,774 $0 $0 7 537 MT Invasive Species Exp $1,341,760 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 8 557 Expenses $183,474 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $46,235 $16,885 $0 $0 9 Adjusted Actual Net Expense $94,671,444 $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 $11,802,619 $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 63,913,051.00 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 (42,274,944.00) (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 23,351,553.00 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 49,650,627.00 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 (14,121,441.00) (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 13,824,170.00 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 (1,019,170.00) (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 (435,830.00) (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 1,341,670.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 19 Settlement Adjustments (45,343.00) 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 94,184,343.00 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 $487,101 ($709,518)($1,272,138)($248,646)$1,928,456 ($868,745)($1,209,456)($270,987)($1,446,111)$2,712,790 $1,871,456 22 Resource Optimization ($144,927)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373)($78,087)$273,533 23 Adjusted Actual - Authorized Net Expense $342,174 ($537,655)($1,467,849)($373,454)$1,940,539 ($1,266,685)($1,411,077)$211,147 ($1,532,484)$2,634,703 $2,144,989 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 $118,427 ($186,082)($508,023)($129,252)$671,621 ($438,400)($488,374)$73,078 ($530,393)$911,871 $742,381 Idaho 100% Activity (Clearwater)($153,762)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)($21,024)($16,553)$0 $0 26 $423,786 $155,782 ($127,776)$157,168 $47,586 $50,710 ($295,042)($269,258)$114,840 $486,068 $103,708 27 $388,451 ($46,695)($649,730)$12,453 $699,230 ($405,106)($801,814)($206,886)($419,452)$1,376,915 $829,536 28 90% of Net Power Cost Change $349,606 ($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507)$1,239,224 $746,582 29 $349,606 ($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507)$1,239,224 $746,582 30 ($349,606)$42,026 $584,757 ($11,208)($629,307)$364,595 $721,633 $186,197 $377,507 ($1,239,224)($746,582) Acct 557380 Entry; (+) Rebate, (-) Surcharge ID Load Change Adjustment (+) Surcharge; (-) Total Power Cost Deferral (+) Surcharge; (-) Rebate Net Power Cost Increase (+) Surcharge; (-) Rebate 2020 WA ID Actual Deferrals.xlsx - 11/5/2020 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 $21,214,912 $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 $1,790,218 $0 $0 2 Chelan County PUD (Rocky Reach Slice)$13,994,789 $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 $1,399,479 $0 $0 3 Douglas County PUD (Wells Settlement)$1,582,660 $128,412 $137,331 $81,844 $100,046 $134,694 $132,024 $286,565 $290,571 $151,213 $139,960 $0 $0 4 Douglas County PUD (Wells)$2,070,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $0 $0 5 Grant County PUD (Priest Rapids/Wanapum)$8,288,905 $845,499 $845,499 $845,499 $679,414 $845,499 $845,499 $845,499 $845,499 $845,499 $845,499 $0 $0 6 7 Inland Power & Light - Deer Lake $9,853 $969 $1,162 $1,170 $1,075 $1,121 $932 $839 $919 $852 $814 $0 $0 8 Small Power $1,283,169 $135,481 $178,168 $136,054 $148,758 $128,743 $142,916 $177,519 $94,181 $63,440 $77,909 $0 $0 9 Stimson Lumber $1,439,808 $160,536 $132,054 $109,083 $75,549 $149,167 $140,831 $196,043 $106,039 $188,825 $181,681 $0 $0 10 City of Spokane-Upriver $1,520,895 $220,402 $348,737 $173,787 $254,261 $196,121 $212,728 $56,661 $0 $90 $58,108 $0 $0 11 City of Spokane- Waste-to-Energy $4,830,603 $539,216 $522,867 $444,785 $423,831 $339,112 $470,134 $573,175 $483,558 $500,664 $533,261 $0 $0 12 Clearwater Power Company $11,747 ($311)$1,667 $1,579 $1,431 $1,520 $1,310 $1,310 $1,324 $1,490 $427 $0 $0 13 Rathdrum Power, LLC (Lancaster PPA )$23,212,833 $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 $2,416,329 $0 $0 14 Palouse Wind $18,741,050 $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 $2,037,334 $0 $0 15 Rattlesnake Flat, LLC $114,112 $0 $0 $0 $0 $0 $0 $0 $0 $7,981 $106,131 $0 $0 16 WPM Ancillary Services $2,163,174 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $203,178 $224,260 $0 $0 17 Non-Mon. Accruals $118,412 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$118,455 ($751)$0 $0 18 Total 555 Purchased Power $100,596,922 $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 $10,017,659 $0 $0 555 PURCHASED POWER 555000 $94,395,226 $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 $10,134,076 $0 $0 555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 555100 $2,071,738 $1,256,392 $900,700 ($662,984)$191,488 $444,892 $539,968 $422,966 ($6,136)($617,892)($397,656)$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 $118,412 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$118,455 ($751)$0 $0 555700 $1,930,702 $218,942 $89,780 $199,854 $652,725 $90,380 $48,766 $198,595 $167,200 $200,100 $64,360 $0 $0 Solar Select Adjustment ($82,330)($4,512)($6,519)($7,796)($9,072)($9,658)($9,973)($10,852)($9,167)($8,151)($6,630)$0 $0 555380 $8,610,380 $931,270 $892,192 $936,831 $910,053 $858,774 $637,956 $451,143 $975,419 $1,022,630 $994,112 $0 $0 Clearwater Adjustment ($8,610,380)($931,270)($892,192)($936,831)($910,053)($858,774)($637,956)($451,143)($975,419)($1,022,630)($994,112)$0 $0 555710 $2,163,174 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $203,178 $224,260 $0 $0$100,596,922 $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 $10,017,659 $0 $0 447 SALES FOR RESALE 19 Short-Term Sales ($53,441,780)($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)($4,230,843)$0 $0 20 Nichols Pumping Index Sale ($722,831)($114,196)($57,978)($77,242)($67,204)($32,501)($15,887)($53,470)($112,902)($106,144)($85,307)$0 $0 21 Soverign/Kaiser Load Following ($111,357)($12,942)($12,179)($12,626)($12,124)($12,236)($10,556)($9,100)($9,146)($10,130)($10,318)$0 $0 22 Pend Oreille DES ($372,840)($57,587)($47,591)($55,025)($52,181)($40,336)($25,067)($24,561)($21,080)($19,638)($29,774)$0 $0 23 Merchant Ancillary Services ($13,956,867)($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)($1,250,634)$0 $0 24 Total 447 Sales for Resale ($68,605,675)($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)($5,606,876)$0 $0 447 SALES FOR RESALE 447000 ($28,863,470)($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)($2,799,736)$0 $0Deduct Revenue From Solar Select $823,472 $19,928 $44,560 $91,436 $78,930 $46,214 $40,293 $122,334 $224,584 $30,165 $125,028 $0 $0 447100 ($10,340,663)($1,028,302)($1,145,634)($328,879)($737,252)($2,395,170)($3,583,660)($2,209,558)$386,306 $168,236 $533,250 $0 $0 447150 ($11,753,266)($1,265,005)($1,503,561)($1,358,611)($884,798)($700,094)($498,100)($644,975)($1,900,295)($1,076,953)($1,920,874)$0 $0 447700 ($2,351,707)($255,624)($167,800)($226,050)($724,841)($194,000)($134,561)($234,693)($183,788)($160,700)($69,650)$0 $0 447710 ($2,163,174)($230,471)($284,988)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)($203,178)($224,260)$0 $0 447720 ($13,956,867)($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)($1,250,634)$0 $0 ($68,605,675)($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)($5,606,876)$0 $0 501 FUEL-DOLLARS 25 Kettle Falls Wood-501110 $4,909,087 $669,436 $586,372 $520,044 $588,601 ($1,484)$4,598 $332,272 $659,968 $805,116 $744,164 $0 $0 26 Kettle Falls Gas-501120 $8,447 $466 $2,150 $602 $929 ($19)$751 $620 $1,687 ($95)$1,356 $0 $0 27 Colstrip Coal-501140 $18,087,047 $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 $993,505 $0 $0 28 Colstrip Oil-501160 $154,242 $55,086 $0 $0 $10,854 $0 $39,179 $16,708 $2,292 $9,906 $20,217 $0 $0 29 Total 501 Fuel Expense $23,158,823 $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 $1,759,242 $0 $0 30 Kettle Falls 382,868 53,540 47,910 43,672 49,482 - 372 26,216 50,160 58,138 53,378 - - 31 Colstrip 619,632 94,106 71,708 82,836 78,696 25,604 28,502 62,875 88,085 51,780 35,440 - - 501 FUEL-COST PER TON 32 Kettle Falls $12.50 $12.24 $11.91 $11.90 $12.36 $12.67 $13.16 $13.85 $13.94 Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES 2020 WA ID Actual Deferrals.xlsx ID Monthly 2 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 $236 ($1,839)$35 ($23)$82 $29 $76 ($93)($216)$1,053 $1,132 $0 $0 35 Boulder Park-547216 $725,493 $20,130 $11,475 $80,312 $98,567 $10,548 $19,509 $40,446 $85,902 $153,725 $204,879 $0 $0 36 Kettle Falls CT-547211 $30,451 $2,625 $3,871 $2,594 $1,268 $1,772 $614 $1,472 $9,330 $4,616 $2,289 $0 $0 37 Coyote Springs2-547610 $19,253,096 $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 $2,505,960 $0 $0 38 Lancaster-547312 $18,230,173 $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 $2,426,723 $0 $0 39 Rathdrum CT-547310 $3,079,067 $24,298 $61,420 $522,576 $693,800 $44,933 $42,765 $113,802 $290,438 $480,922 $804,113 $0 $0 40 Total 547 Fuel Expense $41,318,516 $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 $5,945,096 $0 $0 41 TOTAL NET EXPENSE $96,468,586 $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 $12,115,121 $0 $0 202001 202002 202003 202004 202005 202006 202007 202008 202009 202010 202011 202012 42 456100 ED AN ($11,420,586)($675,313)($919,841)($748,908)($697,529)($1,150,361)($1,310,572)($1,487,265)($1,709,458)($1,395,252)($1,326,087)$0 $0 43 456120 ED AN - BPA Trans. ($770,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)$0 $0 44 456020 ED AN-Sale of excess BPA Trans ($206,209)$0 $0 $0 ($8,563)($111,418)($32,555)($52,809)($364)$0 ($500)$0 $0 45 456030 ED AN - Clearwater Trans ($1,057,590)($105,538)($104,338)($102,857)($103,784)($101,938)($100,000)($100,000)($107,384)($116,245)($115,506)$0 $0 46 456130 ED AN - Ancillary Services Revenue ($2,165,571)($230,471)($287,385)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)($203,178)($224,260)$0 $0 47 456017 ED AN - Low Voltage ($57,780)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)$0 $0 48 456700 ED ID - Low Voltage ($52,330)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)$0 $0 49 456705 ED AN - Low Voltage ($1,399,730)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)$0 $0 50 Total 456 Transmission Revenue ($17,129,796)($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)($1,894,337)$0 $0 51 565000 ED AN $13,762,060 $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 $1,426,238 $0 $0 52 565710 ED AN $45,360 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 53 Total 565 Transmission Expense $13,807,420 $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 $1,430,774 $0 $0 54 557165 ED AN $134,508 $12,599 $11,796 $12,353 $11,201 $12,072 $10,211 $14,682 ($3,569)$40,875 $12,288 $0 $0 55 557018 ED AN $48,966 $4,220 $4,121 $4,133 $4,386 $5,853 $5,949 $4,949 $5,398 $5,360 $4,597 $0 $0 56 Total 557 ED AN Broker & Related Fees $183,474 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $46,235 $16,885 $0 $0 57 537000 ED AN - MT Invasive Species $1,341,760 $134,176 $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 $1,341,760 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0 $0 59 Econ Dispatch-557010 ($9,274,520)($2,368,594)($671,118)($25,598)($188,223)($677,854)($753,848)($730,267)($618,001)($1,688,025)($1,552,992)$0 $0 60 Econ Dispatch-557150 ($5,800,597)$421,057 ($976,644)($3,228,749)($1,490,149)$697,868 $881,733 $61,800 ($1,620,693)($274,590)($272,230)$0 $0 61 Gas Bookouts-557700 $1,883,145 $11,952 $8,400 $148,028 $176,080 $477,176 $359,359 $374,375 $146,405 $0 $181,370 $0 $0 62 Gas Bookouts-557711 ($1,883,145)($11,952)($8,400)($148,028)($176,080)($477,176)($359,359)($374,375)($146,405)$0 ($181,370)$0 $0 63 Intraco Thermal Gas-557730 $41,940,848 $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 $4,106,333 $0 $0 64 Fuel Dispatch-456010 $9,155,096 $1,882,010 $342,468 $266,445 $574,200 $875,363 $928,200 $1,141,087 $880,927 $879,750 $1,384,646 $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 ($148,721)($25,507)($22,738)($16,974)($7,021)($9,386)($14,749)($17,235)($11,500)($13,457)($10,154)$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 ($28,135,979)($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)($3,058,759)$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 $2,545,026 $490,074 $92,902 $148,606 $236,500 ($13,361)$94,556 $698,999 $99,965 $99,941 $596,844 $0 $0 ($2,692,053)($318,217)($288,636)($273,452)($224,456)($384,603)($296,198)($216,916)($186,661)($179,040)($323,874)$0 $0 74 Misc. Power Exp. Actual-557160 $1,681 $0 $0 $0 $0 $0 $0 $0 $228 $938 $515 $0 $0 75 REC Purchases Subtotal $1,681 $0 $0 $0 $0 $0 $0 $0 $228 $938 $515 76 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 77 Wind REC Exp Actual 557395 $419 $6 $23 $38 $39 $24 $21 $51 $95 $74 $48 $0 $0 78 Wind REC Subtotal $419 $6 $23 $38 $39 $24 $21 $51 $95 $74 $48 79 456030 ED ID - Clearwater Trans $104,559 $10,351 $10,554 $10,434 $10,286 $10,378 $10,194 $10,000 $10,000 $10,738 $11,624 $0 $0 2020 WA ID Actual Deferrals.xlsx ID Monthly 3 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 ($153,762)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)($21,024)($16,553)$0 $0 82 Net Resource Optimization ($144,927)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373)($78,087)$273,533 83 Adjusted Actual Net Expense $94,372,755 $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 $12,059,599 2020 WA ID Actual Deferrals.xlsx ID Monthly 4 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 289,560 269,034 256,136 244,425 211,356 217,406 235,507 267,021 241,845 207,399 (40,576) - 2,399,113 Deduct Prior Month Unbilled (166,607) (161,485) (153,691) (153,890) (139,707) (143,221) (154,000) (179,240) (174,544) (132,793) (154,253) - (1,713,431) Add Current Month Unbilled 161,485 153,691 153,890 139,707 143,221 154,000 179,240 174,544 132,793 154,253 - - 1,546,824 Total Retail Sales 284,438 261,240 256,335 230,242 214,870 228,185 260,747 262,325 200,094 228,859 (194,829) - 2,232,506 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 2,446,598 Difference from Test Year (7,081) 5,808 (7,144) (2,163) (2,305) 13,411 12,239 (5,220) (22,094) (4,714) (453,696) (472,959) 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)($103,708)($9,981,312) ($10,405,098) Page 4 of 4 Accounting Period: 202010 State Code: ID Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt 0001 - RESIDENTIAL 0 0 (16,546.06) 0 0 (535,572.04) 0011 - GENERAL SERVICE 0 0 (4,444.12) 0 0 (165,524.82) 0012 - RESID&FARM-GEN SERV 0 0 (358.30) 0 0 (12,601.47) 0021 - LARGE GENERAL SERV 0 0 (10,667.12) 0 0 (259,710.21) 0022 - RESID&FRM-LGE GEN SE 0 0 (143.89) 0 0 (3,075.58) 0025 - EXTRA LGE GEN SERV 0 0 (15,878.46) 0 0 (158,637.72) 0031 - PUMPING SERVICE 0 0 (1,694.87) 0 0 (26,540.51) 0032 - PUMPING SVC RES&FRM 0 0 (39.87) 0 0 (1,979.81) 0041 - CO OWNED ST LIGHTS 0 0 (0.74) 0 0 (10.19) 0042 - CO OWND ST LTS SO VA 0 0 (116.75) 0 0 (2,730.85) 0044 - CST OWND ST LT SO VA 0 0 (7.68) 0 0 (117.75) 0045 - CUST OWND ST LT ENGY 0 0 (1.80) 0 0 (157.95) 0046 - CUST OWND ST LT S V 0 0 (23.61) 0 0 (434.02) 0047 - AREA LIGHT-COM&INDUS 0 0 (7.44) 0 0 (186.72) 0048 - AREA LGHT-FARM&RESID 0 0 (18.93) 0 0 (464.45) 0049 - AREA LGHT-HI PRES SO 0 0 (36.34) 0 0 (1,007.85) 025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (15,034.21) 0 0 (191,362.55) Overall - Summary 0 0 (65,020.19) 0 0 (1,360,114.49) For Internal Use Only Conversion Factor 0.994549 Conversion Factor Changes October 1st ot Every Year(64,665.76) Run Date: Nov 4, 2020 Data Source: Financial Reporting Data Updated Daily H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\Rates Backup\Oct 2020Revenue_RateSch_CM_YTD for ID PCA.xlsx Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge 01 RESIDENTIAL 3800 01 001 49,243,884 $4,753,174 01 RESIDENTIAL 3800 01 022 317,511 $23,313 01 RESIDENTIAL 3800 01 012 1,201,122 $148,256 01 RESIDENTIAL 3800 01 032 136,006 $16,978 50,898,523 $4,941,720 21 FIRM COMMERCIAL 3800 21 031 1,889,797 $178,783 21 FIRM COMMERCIAL 3800 21 011 15,015,771 $1,424,008 21 FIRM COMMERCIAL 3800 21 021 25,772,743 $1,814,935 21 FIRM COMMERCIAL 3800 21 025 5,263,238 $295,804 47,941,549 $3,713,529 31 FIRM-INDUSTRIAL 3800 31 025 23,960,244 $1,344,448 31 FIRM- INDUSTRIAL 3800 31 021 3,079,380 $205,531 31 FIRM- INDUSTRIAL 3800 31 031 1,174,834 $109,919 31 FIRM INDUSTRIAL 3800 31 025P 26,949,700 $1,500,379 31 FIRM- INDUSTRIAL 3800 31 011 248,598 $22,402 31 FIRM-INDUSTRIAL 3800 31 025PG 40,576,000 $994,112 95,988,756 $4,176,792 194,828,828 $12,832,041 Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge 01 RESIDENTIAL 2800 01 022 1,422,135 $120,936 01 RESIDENTIAL 2800 01 012 2,444,850 $390,205 01 RESIDENTIAL 2800 01 032 283,923 $38,592 01 RESIDENTIAL 2800 01 002 208,716 $13,045 01 RESIDENTIAL 2800 01 001 100,735,426 $9,406,345 105,095,049 $9,969,123 21 FIRM COMMERCIAL 2800 21 011 25,635,172 $3,157,201 21 FIRM COMMERCIAL 2800 21 031 4,230,638 $377,869 21 FIRM COMMERCIAL 2800 21 021 60,891,321 $5,301,123 21 FIRM COMMERCIAL 2800 21 025 22,211,872 $1,656,427 112,969,004 $10,492,620 31 FIRM- INDUSTRIAL 2800 31 021 4,279,759 $357,335 31 FIRM- INDUSTRIAL 2800 31 011 256,542 $29,879 31 FIRM- INDUSTRIAL 2800 31 031 1,684,596 $148,883 31 FIRM-INDUSTRIAL 2800 31 025 64,118,520 $4,302,890 70,339,417 $4,838,988 288,403,470 $25,300,731 483,232,298 $38,132,772 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\October\202010 SOX Electric Unbilled .xlsx 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 119,165 79,341,193 7,962,088 118,149 1,002,984,452 98,816,723 21 21 FIRM COMMERCIAL 18,060 71,785,267 6,523,244 17,961 801,520,123 70,764,358 31 31 FIRM- INDUSTRIAL 330 96,942,397 4,324,180 347 970,546,086 44,420,503 39 39 FIRM-PUMPING-IRRIGATION ONLY 69 350,160 34,505 74 5,826,835 551,856 51 51 LIGHTING-PUBLIC STREET AND HIWAY 177 589,481 228,751 177 5,935,275 2,265,744 80 80 INTERDEPARTMENT REVENUE 45 130,967 12,390 45 1,880,560 171,396 83 83 MISC-SERVICE REVENUE SNP 0 0 3,376 0 0 42,420 85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,694 0 0 101,342 137,846 249,139,466 19,098,227 136,751 2,788,693,330 217,134,342 137,846 249,139,466 19,098,227 136,751 2,788,693,330 217,134,342 137,846 249,139,466 19,098,227 136,751 2,788,693,330 217,134,342 For Internal Use Only Run Date: Nov 4, 2020 202010 ED Data Source: Financial Reporting Electric Data Updated Daily H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\Rates Backup\Oct 2020Revenue By Revenue Class ID.xlsx Avista Hourly Data 11/04/2020 17:58 PM DAY HOUR Element Key‐‐‐‐‐> 27096 27120 27157 Short Name‐‐‐‐‐> SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost 10/30/2020 H01 0 ‐ 10/30/2020 H02 0 ‐ 10/30/2020 H03 0 ‐ 10/30/2020 H04 0 ‐ 10/30/2020 H05 0 ‐ 10/30/2020 H06 0 ‐ 10/30/2020 H07 0 ‐ 10/30/2020 H08 0 ‐ 10/30/2020 H09 1 ‐ 10/30/2020 H10 1 ‐ 10/30/2020 H11 4 ‐ 10/30/2020 H12 14 ‐ 10/30/2020 H13 13 ‐ 10/30/2020 H14 12 ‐ 10/30/2020 H15 12 ‐ 10/30/2020 H16 11 ‐ 10/30/2020 H17 6 ‐ 10/30/2020 H18 1 ‐ 10/30/2020 H19 0 ‐ 10/30/2020 H20 0 ‐ 10/30/2020 H21 0 ‐ 10/30/2020 H22 0 ‐ 10/30/2020 H23 0 ‐ 10/30/2020 H24 0 ‐ 10/31/2020 H01 0 ‐ 10/31/2020 H02 0 ‐ 10/31/2020 H03 0 ‐ 10/31/2020 H04 0 ‐ 10/31/2020 H05 0 ‐ 10/31/2020 H06 0 ‐ 10/31/2020 H07 0 ‐ 10/31/2020 H08 0 ‐ 10/31/2020 H09 7 ‐ 10/31/2020 H10 16 ‐ 10/31/2020 H11 16 ‐ 10/31/2020 H12 14 ‐ 10/31/2020 H13 12 ‐ 10/31/2020 H14 13 ‐ 10/31/2020 H15 15 ‐ 10/31/2020 H16 15 ‐ 10/31/2020 H17 7 ‐ 10/31/2020 H18 0 ‐ 10/31/2020 H19 0 ‐ 10/31/2020 H20 0 ‐ 10/31/2020 H21 0 ‐ 10/31/2020 H22 0 ‐ 10/31/2020 H23 0 ‐ 10/31/2020 H24 0 ‐ 60,335.37$ Download 27,341.00$ Powerdex Estimate 87,676.37$ Total H:\Reports\Power Reports\2020 Reports\Oct 2020\Oct 2020 Solar Select Download.xlsx 13 Avista Hourly Data 11/04/2020 15:53 PM DAY HOUR Element Key‐‐‐‐‐> 27096 27120 27157 Short Name‐‐‐‐‐> SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost 8/30/2020 H01 0 11.1 ‐ 8/30/2020 H02 0 11.09 ‐ 8/30/2020 H03 0 12.43 ‐ 8/30/2020 H04 0 14.74 ‐ 8/30/2020 H05 0 14.98 ‐ 8/30/2020 H06 0 13.98 ‐ 8/30/2020 H07 1 15.75 15.75 8/30/2020 H08 13 12 156.00 8/30/2020 H09 19 14 266.00 8/30/2020 H10 19 10.54 200.26 8/30/2020 H11 19 13.52 256.88 8/30/2020 H12 18 13 234.00 8/30/2020 H13 19 18 342.00 8/30/2020 H14 18 18 324.00 8/30/2020 H15 18 19.08 343.44 8/30/2020 H16 19 19.08 362.52 8/30/2020 H17 18 19.07 343.26 8/30/2020 H18 16 19.11 305.76 8/30/2020 H19 4 17.36 69.44 8/30/2020 H20 0 18.04 ‐ 8/30/2020 H21 0 17.81 ‐ 8/30/2020 H22 0 15.37 ‐ 8/30/2020 H23 0 11.16 ‐ 8/30/2020 H24 0 7.81 ‐ 8/31/2020 H01 0 11.13 ‐ 8/31/2020 H02 0 9.79 ‐ 8/31/2020 H03 0 9.39 ‐ 8/31/2020 H04 0 9.41 ‐ 8/31/2020 H05 0 9.98 ‐ 8/31/2020 H06 0 11.04 ‐ 8/31/2020 H07 0 16.78 ‐ 8/31/2020 H08 4 16.76 67.04 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 19.6 352.80 8/31/2020 H13 18 21 378.00 8/31/2020 H14 18 20 360.00 8/31/2020 H15 17 23.43 398.31 8/31/2020 H16 18 24.04 432.72 8/31/2020 H17 18 18 324.00 8/31/2020 H18 16 18 288.00 8/31/2020 H19 4 21 84.00 8/31/2020 H20 0 22.91 ‐ 8/31/2020 H21 0 19.62 ‐ 8/31/2020 H22 0 18.19 ‐ 8/31/2020 H23 0 17.73 ‐ 8/31/2020 H24 0 17.75 ‐ 182,255.41 2nd Revised Download 224,584.00 Amt Recorded in Aug (79,680.03) Amt Recorded in Sep 37,351.44$ Revised Difference (Powerdex prices were only through the 3rd of Aug when the entry needed to be made. In mid October, we received another revision from Powerdex.) H:\Reports\Power Reports\2020 Reports\Aug 2020\Aug 2020 2nd Revised Solar Select Download.xlsx 13 Total with est Est less actual 10/23/2020 Enter first day of the month that is missing powerdex values Purchase 28,380.43 27,978.83 98.6% 10/31/2020 Click RUN to get data out of Nucleus Sale 372,174.68 372,174.68 100.0% Solar Select 27,341.00 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 10/30/2020 0900 0 3 [PDX|MIDC‐HOURLY|HOURLY] PURCHASE 30‐10‐20200900 20 20.00 60.00 60.00 ‐ 223066 10/30/2020 0800 0 3 [PDX|MIDC‐HOURLY|HOURLY] PURCHASE 30‐10‐20200800 25 25.00 75.00 75.00 ‐ 223066 10/30/2020 0300 0 3 [PDX|MIDC‐HOURLY|HOURLY] PURCHASE 30‐10‐20200300 30 30.00 90.00 90.00 ‐ 223066 10/30/2020 0200 0 3 [PDX|MIDC‐HOURLY|HOURLY] PURCHASE 30‐10‐20200200 30 30.00 90.00 90.00 ‐ 223066 10/30/2020 0100 0 3 [PDX|MIDC‐HOURLY|HOURLY] PURCHASE 30‐10‐20200100 30 30.00 90.00 90.00 ‐ 223066 10/29/2020 0700 0 1 [PDX|MIDC‐HOURLY|HOURLY] PURCHASE 29‐10‐20200700 30 30.00 30.00 30.00 ‐ 223066 10/29/2020 0500 0 2 [PDX|MIDC‐HOURLY|HOURLY] PURCHASE 29‐10‐20200500 25 25.00 50.00 50.00 ‐ 223066 10/28/2020 2300 0 2 [PDX|MIDC‐HOURLY|HOURLY] PURCHASE 28‐10‐20202300 25 25.00 50.00 50.00 ‐ 223067 10/31/2020 2000 0 1 [PDX|MIDC‐HOURLY|HOURLY] SALE 31‐10‐20202000 28 28.00 28.00 28.00 ‐ 223067 10/31/2020 0900 0 2 [PDX|MIDC‐HOURLY|HOURLY] SALE 31‐10‐20200900 30 30.00 60.00 60.00 ‐ 223067 10/26/2020 1400 0 3 [PDX|MIDC‐HOURLY|HOURLY] SALE 26‐10‐20201400 35 35.00 105.00 105.00 ‐ 223067 10/26/2020 0600 0 3 [PDX|MIDC‐HOURLY|HOURLY] SALE 26‐10‐20200600 50 50.00 150.00 150.00 ‐ 223067 10/25/2020 1800 0 3 [PDX|MIDC‐HOURLY|HOURLY] SALE 25‐10‐20201800 30 30.00 90.00 90.00 ‐ 223067 10/25/2020 0100 0 2 [PDX|MIDC‐HOURLY|HOURLY] SALE 25‐10‐20200100 25 25.00 50.00 50.00 ‐ 223067 10/23/2020 1900 0 3 [PDX|MIDC‐HOURLY|HOURLY] SALE 23‐10‐20201900 22 22.00 66.00 66.00 ‐ 223068 10/30/2020 2100 0 3 [PDX|MIDC‐HOURLY|HOURLY]*0.925 PURCHASE 30‐10‐20202100 20 18.50 55.50 55.50 ‐ 223068 10/30/2020 1300 0 7 [PDX|MIDC‐HOURLY|HOURLY]*0.925 PURCHASE 30‐10‐20201300 15 13.88 97.13 97.13 ‐ 223068 10/30/2020 0600 0 7 [PDX|MIDC‐HOURLY|HOURLY]*0.925 PURCHASE 30‐10‐20200600 20 18.50 129.50 129.50 ‐ 223068 10/29/2020 1600 0 1 [PDX|MIDC‐HOURLY|HOURLY]*0.925 PURCHASE 29‐10‐20201600 27 24.98 24.98 24.98 ‐ 223069 10/27/2020 1500 0 2 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 27‐10‐20201500 28 30.10 60.20 60.20 ‐ 223069 10/27/2020 1300 0 4 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 27‐10‐20201300 30 32.25 129.00 129.00 ‐ 223069 10/25/2020 2400 0 2 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 25‐10‐20202400 30 32.25 64.50 64.50 ‐ 223069 10/25/2020 1400 0 4 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 25‐10‐20201400 31 33.33 133.30 133.30 ‐ 223069 10/25/2020 1000 0 3 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 25‐10‐20201000 36 38.70 116.10 116.10 ‐ 223069 10/24/2020 1800 0 1 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 24‐10‐20201800 35 37.63 37.63 37.63 ‐ 223070 10/30/2020 1600 0 4 [PDX|MIDC‐HOURLY|HOURLY]*0.75 PURCHASE 30‐10‐20201600 15 11.25 45.00 45.00 ‐ 223070 10/30/2020 1000 0 2 [PDX|MIDC‐HOURLY|HOURLY]*0.75 PURCHASE 30‐10‐20201000 18 13.50 27.00 27.00 ‐ 259436 10/26/2020 0500 0 2 MAX([PDX|MIDC‐HOURLY|HOURLY]*0.925,0) PURCHASE 26‐10‐20200500 35 32.38 64.75 64.75 ‐ 259439 10/31/2020 2000 0 2 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 31‐10‐20202000 28 28.00 56.00 56.00 ‐ 259439 10/31/2020 0600 0 2 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 31‐10‐20200600 27 27.00 54.00 54.00 ‐ 259439 10/30/2020 1800 0 3 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 30‐10‐20201800 15 15.00 45.00 45.00 ‐ 259439 10/30/2020 1000 0 5 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 30‐10‐20201000 18 18.00 90.00 90.00 ‐ 259439 10/30/2020 0900 0 5 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 30‐10‐20200900 20 20.00 100.00 100.00 ‐ 259439 10/27/2020 1100 0 1 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 27‐10‐20201100 33 33.00 33.00 33.00 ‐ 259439 10/26/2020 1600 0 1 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 26‐10‐20201600 28 28.00 28.00 28.00 ‐ 259439 10/25/2020 2000 0 2 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 25‐10‐20202000 30 30.00 60.00 60.00 ‐ 259439 10/25/2020 1100 0 3 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 25‐10‐20201100 28 28.00 84.00 84.00 ‐ 259439 10/24/2020 1600 0 2 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 24‐10‐20201600 35 35.00 70.00 70.00 ‐ 259439 10/24/2020 1500 0 2 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 24‐10‐20201500 35 35.00 70.00 70.00 ‐ 259439 10/23/2020 1000 0 3 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 23‐10‐20201000 45 45.00 135.00 135.00 ‐ 259439 10/23/2020 0900 0 1 MAX([PDX|MIDC‐HOURLY|HOURLY],0) SALE 23‐10‐20200900 45 45.00 45.00 45.00 ‐ RUN 11/02/2020 10:15:28 AM 1Page: 202010 Date: NUCUTDatabase: arpptr Power Transaction Register Contract Month: ALLDirection: 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 994,112.00 34,224.000 40,576.000NON-INTERCOMPANY TOTAL: 994,112.00 34,224.000 40,576.000 POWER Total: 994,112.00 40,576.000 34,224.000 Total $'s POWER 278613 AVST CORP Energy $24.500 994,112.00 34,224.000 40,576.0000131JohnsonIT Term Type Sys Opt Strategy 994,112.00 Total: 40,576.000 34,224.000PFI ORDER NO. 34796 1 Office of the Secretary Service Date October 1, 2020 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF AVISTA CORPORATION’S ANNUAL POWER COST ADJUSTMENT (PCA) RATE APPLICATION ) ) ) ) CASE NO. AVU-E-20-07 ORDER NO. 34796 On July 31, 2020, Avista Corporation (“Company”) filed its annual Power Cost Adjustment (“PCA”) Application. The PCA is an annual adjustment mechanism that tracks changes in the Company’s hydroelectric generation, secondary prices, thermal fuel costs, and changes in power contract revenue and expenses. Application at 2. This year, the Company asked the Commission to approve a PCA surcharge rate of 0.015¢ per kilowatt-hour (“kWh”). Id. at 3. Under the Company’s proposal, the PCA surcharge rate for all customers, including residential customers, would increase rates from the current rebate of 0.058¢ per kWh to a proposed surcharge of 0.015¢ per kWh (a 0.073¢ per kWh increase in the customer rate). Id. The Company requested an effective date of October 1, 2020. On August 25, 2020, the Commission issued its Notice of Application and Notice of Modified Procedure establishing public comment and Company reply deadlines. See Order No. 34762. Commission Staff filed comments. The Company did not reply. No other comments were received. Having reviewed the record, the Commission issues this Order approving the Company’s Application. THE APPLICATION The Company reported higher overall power supply expenses than were included in retail rates. Id. at 3. The Company noted increased power supply expenses from changes in hydro generation, Palouse Wind power purchase agreement net expense, Colstrip and Kettle Falls generation and fuel expense, net power purchase expense, and change in retail load. Direct Testimony of Scott Reid at 6-9. The Company stated these higher power supply, generation, fuel, and transmission expenses are partially offset by lower gas generation and natural gas prices, net transmission expenses, and miscellaneous expense. Id. The net impact of these expenses included deferrals of $1,038,548 for July 1, 2019 through June 30, 2020 plus interest of $15,928. Direct Testimony of Annette Brandon at 4. The ORDER NO. 34796 2 deferral was offset by renewable energy credit (“REC”) retirement benefits of $857,010. Id. The Company proposed a total deferral balance of $197,466. Id. Last year, the Company’s PCA application resulted in a rebate to customers of 0.058¢ per kWh. Application at 3. The Company proposed a 0.015¢ PCA surcharge for all customers beginning October 1, 2020. Id. The proposed rate adjustment would surcharge customers about $0.5 million. Id. The net effect of the expiring rebate and the proposed surcharge is an overall increase in revenue of about $2.2 million. Id. The Company stated the new rate would increase the Company’s revenue by about 0.9%. Id. at 3, 5. The Company asserted the resulting percentage increases will vary by customer rate schedule because the PCA rate changes are spread on a uniform cents-per kWh basis. Id. at 5. According to the Company’s Application, residential customers using an average of 898 kWh per month would see their monthly bill increase by 0.9%, from $86.27 to $86.93. Id. at 5. STAFF COMMENTS Staff recommended approval of the Company’s Application to update Schedule 66, Temporary Power Cost Adjustment—Idaho, after reviewing the Company’s Application, direct testimony filed with the Application, and information received during a desk audit.1 Staff Comments at 2. Staff recommended the Commission authorize $461,9092 to be collected from ratepayers during the PCA year as requested in the Company’s Application and that the Commission approve corresponding modifications to Schedule 66 as filed in Exhibit A of the Company’s Application. Id. at 7, 9. Staff’s analysis focused on (1) the PCA deferral; (2) prudency of net power costs (“NPC”); (3) analysis of PCA rates; (4) overall impact of the Company’s rate adjustment applications; and (5) customer notification. Id. at 2-8. 1. PCA Deferral Staff audited the Company’s NPC by reviewing samples of the Company’s natural gas purchases, market purchases, transmission revenues and expenses, and other deferral items. Id. at 2. Based on its review, Staff was reasonably assured the power cost transactions were reasonable, 1 Staff noted that it was unable to conduct an onsite audit due to Covid-19 travel restrictions. 2 The surcharge balance includes the Idaho deferral for the PCA year plus the remaining amortization balance from the previous PCA year plus the upcoming PCA year’s amortization balance all adjusted by the applied conversion factor. Staff Comments Table No. 3. ORDER NO. 34796 3 prudently incurred, and complied with previous Commission orders and the Company’s own risk management policies. Id. The deferral amount represents the under-recovery of NPC through base rates during the deferral period. Id. at 3. Staff noted the Company made fewer sales than were included in base rates. Based on reduced sales, the Load Change Adjustment Rate (“LCAR”) added $471,080 to the Idaho deferral balance. Id. Staff stated the Company used the correct LCAR of $24.84/Megawatt-hour (“MWh”), for the months of July 2019 through November 2019, and $22.00/MWh, for December 2019 to June 2020. Id. The net power supply deferral captures the difference between actual NPC and NPC embedded in base rates for the PCA year ending June 30, 2020. Id. at 4. Purchased power costs made up the largest share of the difference between actual and authorized costs. Id. During the PCA year, Idaho’s share of purchased power was $1,088,477 greater than authorized in base rates. Id. The revenue generated from Avista’s sales of RECs was more than the amounts authorized in base rates. Idaho customers were credited $159,661 for REC revenues. Id. The Company also applied an $857,010 credit for REC retirement benefits for REC credits retired to meet Washington's renewable portfolio standard (“RPS”). Id. at 5. The RECs used to meet Washington RPS are tracked 100% in the PCA. Id. The credit is based on REC market prices and the Idaho allocation of RECs retired to meet Washington RPS. Id. 2. Prudency of NPC Staff believed the Company’s actual NPC during the PCA year was reasonable. For accounts that make up NPC, Staff compared the actual generation and unit costs to amounts used in base rates. Id. Because the PCA deferral consists primarily of authorized versus actual NPC, the analysis helped explain this year’s surcharge. Id. Based on the analysis, Staff believed the Company dispatched its resources, purchased power from the wholesale market, and transacted off-system sales to serve customer load in a prudent manner. Id. Staff noted the two major drivers affecting NPC in this year’s PCA were lower amounts of hydro generation and lower natural gas prices. Id. Due to reduced hydro generation available to meet load, the Company had to increase the electricity it purchased and increase the generation from its Company-owned natural gas plants. Id. Lower gas prices helped offset reduced hydro generation’s effect on the Company’s NPC in two ways. Id. First, it put downward pressure on ORDER NO. 34796 4 wholesale electricity prices. Id. Second, lower gas prices reduced the cost of generation at the Company’s gas-fired units. Id. This allowed the Company to increase the generation from its gas- fired units and allowed the Company to sell into the wholesale market. Id. 3. Analysis of PCA Rates Staff verified the Company's calculation of its proposed PCA rate was accurate and would reasonably charge customers for under-collection of actual NPC during the PCA year.3 Id. at 7. 4. Impact of the Company’s Rate Adjustment Applications Staff discussed the aggregate effect of the Company’s Fixed Cost Adjustment (“FCA”) and the Bonneville Power Administration Residential and Small Farm Energy Rate Adjustment (“BPA”) filings, that are also proposed to be effective October 1, 2020. Id. at 8. The Company’s FCA filing, AVU-E-20-06, would decrease electric revenues by about $3.0 million (1.2% decrease). Id. The BPA credit, AVU-E-20-08, would increase electric revenues by $0.6 million (0.2% increase). Id. The $2.2 million increase in electric revenues from the proposed PCA filing represents a 0.9% revenue increase. Id. The net effect of Company’s three filings (FCA, PCA, and BPA credit) would decrease electric revenues by $0.2 million (0.1% decrease) and the average residential electric customer’s monthly bill would decrease by $0.06. Id. 5. Customer Notice The Company's press release and customer notice were included with its Application. Staff noted each document addresses two cases: this case (AVU-E-20-07) and BPA credit (AVU- E-20-08). Id. Staff reviewed the documents and determined both met the requirements of Rule 125 of the Commission's Rules of Procedure. See IDAPA 31.01.01.125. Id. Due to the timing of notices being received by some customers, Staff suggested the Commission should accept late- filed comments. Id. COMMISSION DISCUSSION AND FINDINGS The Commission has jurisdiction over this matter under Idaho Code §§ 61-502 and 61- 503. The Commission has the express statutory authority to investigate rates, charges, rules, regulations, practices, and contracts of public utilities and to determine whether they are just, 3 Staff comments included Table No. 4 with details of how the new rate in Schedule 66 would affect different classes of consumers. ORDER NO. 34796 5 reasonable, preferential, discriminatory, or in violation of any provision of law, and may fix the same by order. Idaho Code §§ 61-502 and 61-503. The Commission has reviewed the record and finds the Company’s methodology adheres to the Commission’s prior orders regarding the PCA. Thus, we accept the deferral balance in the surcharge direction for the period of July 1, 2019 to June 30, 2020, of $197,466. We further find the Company’s proposed PCA surcharge rate of 0.015¢ per kWh to be just and reasonable and we approve it along with the proposed tariff Schedule 66 which will be effective October 1, 2020. We are mindful of concerns that some customers may not have received notice of the Application in time for them to comment on it by the comment deadline. Had any comments been filed between then and the date of this Order, we would have considered them. No such comments were filed. O R D E R IT IS HEREBY ORDERED that the Company’s Application regarding its annual PCA rate adjustment is approved. The Company’s deferred power costs of $197,466 from July 1, 2019 through June 30, 2020, are approved. The Company may implement a PCA surcharge rate of 0.015¢ per kWh and the Company’s proposed Schedule 66 is approved, to be effective October 1, 2020. THIS IS A FINAL ORDER. Any person interested in this Order may petition for reconsideration within twenty-one (21) days of the service date of this Order regarding any matter decided in this Order. Within seven (7) days after any person has petitioned for reconsideration, any other person may cross-petition for reconsideration. See Idaho Code § 61-626. /// ORDER NO. 34796 6 DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 1st day of October 2020. PAUL KJELLANDER, PRESIDENT KRISTINE RAPER, COMMISSIONER ERIC ANDERSON, COMMISSIONER ATTEST: Jan Noriyuki Commission Secretary I:\Legal\ELECTRIC\AVU-E-20-07\orders\AVUE2007_final_dh.docx AVISTA UTILITIES Settlement Revenue Conversion Factor Idaho - Electric System TWELVE MONTHS ENDED DECEMBER 31, 2018 Line No.Description Factor 1 Revenues 1.000000 Expenses: 2 Uncollectibles 0.002922 3 Commission Fees 0.002529 4 Idaho Income Tax 5 Total Expenses 0.005451 6 Net Operating Income Before FIT 0.994549 H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 ID PCA - Brandon Workpapers.xlsx 1