20210730ID PCA Final Report 11.2020 .pdf

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF NOVEMBER 2020
ID PCA NOVEMBER 2020 Page 1 of 15
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 0.00 171,557.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 171,557.00 0.00 Current Deferral Reg Asset - PCA
12 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,623.00 Interest Income on 182387
13 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 1,623.00 0.00 Interest Income on 182387
15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 903.00 Interest Income on 182386 Account
20 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID D 903.00 0.00 Interest Income on 182386 Account
25 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 0.00 36,547.00 Amortization of Balance
30 001 557390 - IDAHO PCA AMT ED ID DL 36,547.00 0.00 Amortization of Balance
Totals:210,630.00 210,630.00
Prepared by Cheryl Kettner
Reviewed by
Approved for Entry
Corporate Accounting use Only
Date
Date
Date
Page 1 of 1
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
480-ID PCA
Last Saved by:
Submitted by:
Approved by:
Cheryl Kettner
Cheryl Kettner
Printed 12/04/2020 at 12:57 PM
Last Update: 12/04/2020 12:56 PM
Approval Requested: 12/04/2020 12:57 PM
Resource Accounting
C
DJ
USD
Effective Date: 202011
Dec 04, 2020
12/4/2020
ID PCA NOVEMBER 2020 Page 2 of 15
Avista Corp.
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM
Manager Revie Nov‐20
Data Input Validation Sign‐off/Date
Verify that total amounts agree to the underlying detail on attached system 
reports, noting any exceptions. [source data accuracy and completeness]
Primary information is from GL Wand. Other data inputs come from: 
Cognos ‐ Billed Revenue Usage and Rates Department amortization 
calculations.
Attach relevant screen shots of system reports, ensuring that the necessary 
parameters are appropriately displayed. [parameters accuracy and 
com leteness]
Cognos ‐ Billed Revenue Usage reports attached, parameters reviewed 
and noted to be correct for November 2020.
Agree total amount(s) to relevant journal entries in the GL. [source data 
accuracy and completeness]
Total deferral amounts calculated from workbook agree to journal entry 
line items for November 2020.
Validate that check totals equal $0 or variances are immaterial (note all 
variances). [report logic accuracy and completeness]
Updated workbooks for 2020 authorized, updated PT ratio, validated 
formulas, added line items fo new applicable accounts.  Updated ID PCA 
for new Authorized that go into place December 2019.
When rolling forward the document, ensure that all formulas are updated 
appropriately.
Validated for November 2020.
Data Input Validation Sign‐off/Date
Review system parameters to ensure that the appropriate filters are used. 
[parameters accuracy and completeness
Reviewed to make sure that November data was used in all spreadsheets 
and reports.  IM
Agree the system report screen shots to the system export data in the report. 
[source data accuracy and completeness
Some data is from GL with use of GL wand.  Agreed volumes from Cognos 
report to Load Adjustment and RRC.  IM
Verify that total amounts agree to the underlying detail on attached  reports. 
[source data accuracy and completeness
Agreed totals to respective reports and journal entry. IM
Validate that check totals equal $0 or are immaterial, as noted above. [source 
data accuracy and completeness]
Data checks equal $0. IM
Spreadsheet Logic Validation Sign‐off/Date
Review report to ensure that any assumption and/or threshold for 
investigation used in the document are appropriate. [completeness]
Noted that November data was used and spreadsheet appeared rolled 
forward.  IM
Spot check formulas to ensure that they have been appropriately rolled 
forward and use the appropriate inputs. [accuracy]
IM
Review explanations for all items to ensure appropriateness, and that all 
relevant considerations have been sufficiently documented.
In November we are in the 90%/10% customer sharing band in WA. 
Verified sharing was calculated appropriately.
Review all comments left by preparer. IM
Ensure all comments/questions resolved on a timely basis.IM
NOTE: ANY COMMENT OR QUESTION SHOULD BE DOCUMENTED BELO
Comment/Question Response Follow‐Up
Preparer Checklist
Reviewer Checklist
ID PCA NOVEMBER 2020 Page 3 of 15
Idaho Power Cost Adjustment (PCA) Deferral Balance - Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate2019 0.16667%
2020 0.16667%
Month Ending Account Beg. Balance Balance Transfer Deferral - Sur./(Reb.)Adjustments Interest Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes12/31/2019 182386 1,260,021
1/31/2020 182386 1,260,021 (42,026)2,100 1,220,095 1,220,095 02/29/2020 182386 1,220,095 (584,757)2,034 637,372 637,372 03/31/2020 182386 637,372 11,208 1,062 649,642 649,642 04/30/2020 182386 649,642 629,307 1,083 1,280,032 1,280,032 05/31/2020 182386 1,280,032 (364,595)2,133 917,570 917,570 06/30/2020 182386 917,570 (721,633)1,529 197,466 197,466 0
6/30/2020 182387 0
7/31/2020 182387 0 (186,197)(446,075)0 (632,272)(632,271)18/31/2020 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 226,707 746,582 378 973,667 973,667 011/30/2020 182387 973,667 171,557 1,623 1,146,847 973,667 (173,180)12/31/2020 182387
Entry:Debit Credit557380 ED ID 171,557 Idaho PCA-Def182387 ED ID 171,557 0 Regulatory Asset ID PCA Deferral
419600 ED ID 0 1,623 Interest Income Energy Deferrals182387 ED ID 1,623 0 Regulatory Asset ID PCA Deferral
This account moves to the Pending tab
This account moves from the Pending tab
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx
ID PCA NOVEMBER 2020 Page 4 of 15
Idaho Power Cost Adjustment (PCA) Deferral Balance - Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate2019 0.16667%
2020 0.16667%
Month Ending Account Beg. Balance Balance Transfer Amortization Adjustments Interest Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes12/31/2019 182385 (1,003,427)
1/31/2020 182385 (1,003,427)167,017 (1,672)(838,082)(838,082)02/29/2020 182385 (838,082)155,248 (1,397)(684,231)(684,231)03/31/2020 182385 (684,231)147,726 (1,140)(537,645)(537,645)04/30/2020 182385 (537,645)140,955 (896)(397,586)(397,586)05/31/2020 182385 (397,586)121,940 (663)(276,309)(276,309)0
6/30/2020 182385 (276,309)125,384 (461)(151,386)(151,386)0
7/31/2020 182385 (151,386)135,813 (252)(15,825)(15,825)08/31/2020 182385 (15,825)153,989 (26)138,138 138,138 09/30/2020 182385 138,138 139,461 230 277,829 277,829 010/31/2020 182385 277,829 64,666 463 342,958 0 (342,958)
10/31/2020 182386 541,744
11/30/2020 182386 541,744 0 (36,547)903 506,100 541,744 35,64412/31/2020 182386
Entry:Debit Credit182386 ED ID 0 36,547 Regulatory Asset ID PCA Deferral557390 ED ID 36,547 0 Idaho PCA Amt419600 ED ID 0 903 Interest Revenue Energy Deferrals
182386 ED ID 903 0 Regulatory Asset ID PCA Deferral
This account moves to the Pending tab
This account moves from the Pending tab
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\2020 DJ480 ID PCA.xlsx
ID PCA NOVEMBER 2020 Page 5 of 15
Line 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 $112,303,626 $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 $11,706,704 $0
2 447 Sale for Resale ($75,023,643)($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)($6,417,968)$0
3 501 Thermal Fuel $25,111,243 $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 $1,952,420 $0
4 547 CT Fuel $47,060,691 $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 $5,742,175 $0
5 456 Transmission Rev ($18,315,242)($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)($1,185,446)$0
6 565 Transmission Exp $15,164,090 $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 $1,356,670 $0
7 537 MT Invasive Species Exp $1,475,936 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0
8 557 Expenses $197,121 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $46,235 $16,885 $13,647 $0
9 Adjusted Actual Net Expense $107,973,822 $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 $13,302,378 $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 70,008,654.00 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 (45,557,930.00) (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 25,920,324.00 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 55,584,603.00 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 (15,372,104.00) (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 15,206,587.00 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 (1,121,087.00) (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 (479,413.00) (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 1,475,837.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments 43,031.00 229,921.00 (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 105,708,502.00 14,387,604.00 12,860,040.00 10,791,197.00 6,565,440.00 4,903,131.00 4,851,518.00 7,922,978.00 12,493,755.00 9,477,517.00 9,931,163.00 11,524,159.00 12,389,732.00
21 Actual - Authorized Net Expense $2,265,320 ($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 $1,778,219
22 Resource Optimization ($939,744)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373)($78,087)$273,533 ($794,817)
23 Adjusted Actual - Authorized Net Expense $1,325,576 ($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 $983,402
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 $458,782 ($186,082)($508,023)($129,252)$671,621 ($438,400)($488,374)$73,078 ($530,393)$911,871 $742,381 $340,355
Idaho 100% Activity (Clearwater)($170,574)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)($21,024)($16,553)($16,812)$0
26 $290,862 $155,782 ($127,776)$157,168 $47,586 $50,710 ($295,042)($269,258)$114,840 $486,068 $103,708 ($132,924)
27 $579,070 ($46,695)($649,730)$12,453 $699,230 ($405,106)($801,814)($206,886)($419,452)$1,376,915 $829,536 $190,619
28 90% of Net Power Cost Change $521,163 ($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507)$1,239,224 $746,582 $171,557
29 $521,163 ($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507)$1,239,224 $746,582 $171,557
30 ($521,163)$42,026 $584,757 ($11,208)($629,307)$364,595 $721,633 $186,197 $377,507 ($1,239,224)($746,582)($171,557)
ID Load Change Adjustment (+) Surcharge; (-)
Total Power Cost Deferral (+) Surcharge; (-) Rebate
Net Power Cost Increase (+) Surcharge; (-) Rebate
2020 WA ID Actual Deferrals.xlsx - 12/4/2020
ID PCA NOVEMBER 2020 Page 6 of 15
LineNo.TOTAL Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20555 PURCHASED POWER1Other Short-Term Purchases $24,043,241 $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 $2,828,329 $02Chelan County PUD (Rocky Reach Slice)$15,394,268 $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 $1,399,479 $03Douglas County PUD (Wells Settlement)$1,737,140 $128,412 $137,331 $81,844 $100,046 $134,694 $132,024 $286,565 $290,571 $151,213 $139,960 $154,480 $04Douglas County PUD (Wells)$2,277,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $05Grant County PUD (Priest Rapids/Wanapum)$9,134,404 $845,499 $845,499 $845,499 $679,414 $845,499 $845,499 $845,499 $845,499 $845,499 $845,499 $845,499 $067Inland Power & Light - Deer Lake $10,818 $969 $1,162 $1,170 $1,075 $1,121 $932 $839 $919 $852 $814 $965 $08Small Power $1,379,143 $135,481 $178,168 $136,054 $148,758 $128,743 $142,916 $177,519 $94,181 $63,440 $77,909 $95,974 $09Stimson Lumber $1,567,312 $160,536 $132,054 $109,083 $75,549 $149,167 $140,831 $196,043 $106,039 $188,825 $181,681 $127,504 $0
10 City of Spokane-Upriver $1,711,000 $220,402 $348,737 $173,787 $254,261 $196,121 $212,728 $56,661 $0 $90 $58,108 $190,105 $011City of Spokane- Waste-to-Energy $5,266,123 $539,216 $522,867 $444,785 $423,831 $339,112 $470,134 $573,175 $483,558 $500,664 $533,261 $435,520 $012Clearwater Power Company $12,990 ($311)$1,667 $1,579 $1,431 $1,520 $1,310 $1,310 $1,324 $1,490 $427 $1,243 $013Rathdrum Power, LLC (Lancaster PPA )$25,636,580 $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 $2,423,747 $014Palouse Wind $21,390,594 $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 $2,649,544 $015Rattlesnake Flat, LLC $296,267 $0 $0 $0 $0 $0 $0 $0 $0 $7,981 $106,131 $182,155 $016WPM Ancillary Services $2,374,338 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $203,178 $224,260 $211,164 $017Non-Mon. Accruals $72,408 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$118,455 ($751)($46,004)$0
18 Total 555 Purchased Power $112,303,626 $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 $11,706,704 $0
555 PURCHASED POWER 555000 $105,158,409 $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 $10,763,183 $0555030$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555100$2,763,130 $1,256,392 $900,700 ($662,984)$191,488 $444,892 $539,968 $422,966 ($6,136)($617,892)($397,656)$691,392 $0555312$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555313$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555380$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555550$72,408 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$118,455 ($751)($46,004)$0555700$2,022,902 $218,942 $89,780 $199,854 $652,725 $90,380 $48,766 $198,595 $167,200 $200,100 $64,360 $92,200 $0Solar Select Adjustment ($87,561)($4,512)($6,519)($7,796)($9,072)($9,658)($9,973)($10,852)($9,167)($8,151)($6,630)($5,231)$0555380$9,501,102 $931,270 $892,192 $936,831 $910,053 $858,774 $637,956 $451,143 $975,419 $1,022,630 $994,112 $890,722 $0Clearwater Adjustment ($9,501,102)($931,270)($892,192)($936,831)($910,053)($858,774)($637,956)($451,143)($975,419)($1,022,630)($994,112)($890,722)$0555710$2,374,338 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $203,178 $224,260 $211,164 $0$112,303,626 $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 $11,706,704 $0
447 SALES FOR RESALE19Short-Term Sales ($58,483,227)($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)($5,041,447)$020Nichols Pumping Index Sale ($803,932)($114,196)($57,978)($77,242)($67,204)($32,501)($15,887)($53,470)($112,902)($106,144)($85,307)($81,101)$021Soverign/Kaiser Load Following ($121,597)($12,942)($12,179)($12,626)($12,124)($12,236)($10,556)($9,100)($9,146)($10,130)($10,318)($10,240)$022Pend Oreille DES ($402,839)($57,587)($47,591)($55,025)($52,181)($40,336)($25,067)($24,561)($21,080)($19,638)($29,774)($29,999)$023Merchant Ancillary Services ($15,212,048)($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)($1,255,181)$0
24 Total 447 Sales for Resale ($75,023,643)($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)($6,417,968)$0

447 SALES FOR RESALE 447000 ($31,517,877)($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)($2,654,407)$0Deduct Revenue From Solar Select $864,994 $19,928 $44,560 $91,436 $78,930 $46,214 $40,293 $122,334 $224,584 $30,165 $125,028 $41,522 $0447100($11,264,174)($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 ($923,511)$0447150($13,061,743)($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)($1,308,477)$0447700($2,458,457)($255,624)($167,800)($226,050)($724,841)($194,000)($134,561)($234,693)($183,788)($160,700)($69,650)($106,750)$0447710($2,374,338)($230,471)($284,988)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)($203,178)($224,260)($211,164)$0447720($15,212,048)($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)($1,255,181)$0($75,023,643)($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)($6,417,968)$0
501 FUEL-DOLLARS25Kettle Falls Wood-501110 $5,332,487 $669,436 $586,372 $520,044 $588,601 ($1,484)$4,598 $332,272 $659,968 $805,116 $744,164 $423,400 $026Kettle Falls Gas-501120 $10,762 $466 $2,150 $602 $929 ($19)$751 $620 $1,687 ($95)$1,356 $2,315 $027Colstrip Coal-501140 $19,600,477 $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 $1,513,430 $028Colstrip Oil-501160 $167,517 $55,086 $0 $0 $10,854 $0 $39,179 $16,708 $2,292 $9,906 $20,217 $13,275 $0
29 Total 501 Fuel Expense $25,111,243 $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 $1,952,420 $0
30 Kettle Falls 413,880 53,540 47,910 43,672 49,482 - 372 26,216 50,160 58,138 53,378 31,012 - 31 Colstrip 674,757 94,106 71,708 82,836 78,696 25,604 28,502 62,875 88,085 51,780 35,440 55,125 -
501 FUEL-COST PER TON32Kettle Falls $12.50 $12.24 $11.91 $11.90 $12.36 $12.67 $13.16 $13.85 $13.94 $13.65
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
2020 WA ID Actual Deferrals.xlsx ID Monthly 2
ID PCA NOVEMBER 2020 Page 7 of 15
Line TOTAL Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
547 FUEL34NE CT Gas-547213 $15,488 ($1,839)$35 ($23)$82 $29 $76 ($93)($216)$1,053 $1,132 $15,252 $035Boulder Park-547216 $784,034 $20,130 $11,475 $80,312 $98,567 $10,548 $19,509 $40,446 $85,902 $153,725 $204,879 $58,541 $036Kettle Falls CT-547211 $28,050 $2,625 $3,871 $2,594 $1,268 $1,772 $614 $1,472 $9,330 $4,616 $2,289 ($2,401)$037Coyote Springs2-547610 $21,960,954 $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 $2,707,858 $038Lancaster-547312 $21,164,735 $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 $2,934,562 $039Rathdrum CT-547310 $3,107,430 $24,298 $61,420 $522,576 $693,800 $44,933 $42,765 $113,802 $290,438 $480,922 $804,113 $28,363 $0
40 Total 547 Fuel Expense $47,060,691 $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 $5,742,175 $0
41 TOTAL NET EXPENSE $109,451,917 $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 $12,983,331 $0
202001 202002 202003 202004 202005 202006 202007 202008 202009 202010 202011 202012
42 456100 ED AN ($12,066,884)($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)($646,298)$043456120 ED AN - BPA Trans. ($847,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)$044456020 ED AN-Sale of excess BPA Trans ($206,209)$0 $0 $0 ($8,563)($111,418)($32,555)($52,809)($364)$0 ($500)$0 $045456030 ED AN - Clearwater Trans ($1,157,590)($105,538)($104,338)($102,857)($103,784)($101,938)($100,000)($100,000)($107,384)($116,245)($115,506)($100,000)$046456130 ED AN - Ancillary Services Revenue ($2,376,735)($230,471)($287,385)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)($203,178)($224,260)($211,164)$047456017 ED AN - Low Voltage ($63,558)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)$048456700 ED ID - Low Voltage ($57,563)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)$0
49 456705 ED AN - Low Voltage ($1,539,703)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)$0
50 Total 456 Transmission Revenue ($18,315,242)($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)($1,185,446)$0
51 565000 ED AN $15,114,194 $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 $1,352,134 $052565710 ED AN $49,896 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0
53 Total 565 Transmission Expense $15,164,090 $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 $1,356,670 $0
54 557165 ED AN $144,169 $12,599 $11,796 $12,353 $11,201 $12,072 $10,211 $14,682 ($3,569)$40,875 $12,288 $9,661 $055557018 ED AN $52,952 $4,220 $4,121 $4,133 $4,386 $5,853 $5,949 $4,949 $5,398 $5,360 $4,597 $3,986 $0
56 Total 557 ED AN Broker & Related Fees $197,121 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $46,235 $16,885 $13,647 $0
57 537000 ED AN - MT Invasive Species $1,475,936 $134,176 $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 $1,475,936 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $0
59 Econ Dispatch-557010 ($11,764,520)($2,368,594)($671,118)($25,598)($188,223)($677,854)($753,848)($730,267)($618,001)($1,688,025)($1,552,992)($2,490,000)$060Econ Dispatch-557150 ($5,432,723)$421,057 ($976,644)($3,228,749)($1,490,149)$697,868 $881,733 $61,800 ($1,620,693)($274,590)($272,230)$367,874 $061Gas 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 $062Gas 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 $063Intraco Thermal Gas-557730 $47,065,661 $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 $5,124,813 $064Fuel Dispatch-456010 $10,054,894 $1,882,010 $342,468 $266,445 $574,200 $875,363 $928,200 $1,141,087 $880,927 $879,750 $1,384,646 $899,798 $065Fuel Dispatch-456015 ($4,812,448)($1,280,600)($83,595)($18,180)($107,775)($2,289,799)($324,473)($652,348)$0 $0 $0 ($55,678)$066Other Elec Rev - Extraction Plant Cr - 456018 ($161,172)($25,507)($22,738)($16,974)($7,021)($9,386)($14,749)($17,235)($11,500)($13,457)($10,154)($12,451)$067Other Elec Rev - Specified Source - 456019 ($434,331)($141,375)($21,125)$0 ($89,920)($92,668)($89,243)$0 $0 $0 $0 $0 $068Intraco Thermal Gas-456730 ($32,436,296)($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)($4,300,317)$069Fuel Bookouts-456711 $916,050 $32,000 $8,300 $0 $0 $515,375 $0 $360,375 $0 $0 $0 $0 $070Fuel 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 $2,079,065 $490,074 $92,902 $148,606 $236,500 ($13,361)$94,556 $698,999 $99,965 $99,941 $596,844 ($465,961)$0
($3,020,928)($318,217)($288,636)($273,452)($224,456)($384,603)($296,198)($216,916)($186,661)($179,040)($323,874)($328,875)$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 $0
76 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $077Wind REC Exp Actual 557395 $438 $6 $23 $38 $39 $24 $21 $51 $95 $74 $48 $19 $0
78 Wind REC Subtotal $438 $6 $23 $38 $39 $24 $21 $51 $95 $74 $48 $19
79 456030 ED ID - Clearwater Trans $116,110 $10,351 $10,554 $10,434 $10,286 $10,378 $10,194 $10,000 $10,000 $10,738 $11,624 $11,551 $0
2020 WA ID Actual Deferrals.xlsx ID Monthly 3
ID PCA NOVEMBER 2020 Page 8 of 15
Line TOTAL Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
81 Clearwater ($170,574)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)($21,024)($16,553)($16,812)$0
82 Net Resource Optimization ($939,744)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373)($78,087)$273,533 ($794,817)
83 Adjusted Actual Net Expense $106,863,504 $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 $12,490,749
2020 WA ID Actual Deferrals.xlsx ID Monthly 4
ID PCA NOVEMBER 2020 Page 9 of 15
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 289,560 269,034 256,136 244,425 211,356 217,406 235,507 267,021 241,845 207,399 244,546 (36,356) 2,647,879
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) (174,616) (1,888,047)
Add Current Month Unbilled 161,485 153,691 153,890 139,707 143,221 154,000 179,240 174,544 132,793 154,253 174,616 - 1,721,440
Total Retail Sales 284,438 261,240 256,335 230,242 214,870 228,185 260,747 262,325 200,094 228,859 264,909 (210,972) 2,481,272
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 2,705,465
Difference from Test Year (7,081) 5,808 (7,144) (2,163) (2,305) 13,411 12,239 (5,220) (22,094) (4,714) 6,042 (511,568) (524,789)
Load Change Adjustment Rate - $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)$132,924 ($11,254,496)($11,545,358)
Page 4 of 4
ID PCA NOVEMBER 2020 Page 10 of 15
Accounting Period: 202011 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 15,515.90 0 0 (520,056.14)
0011 - GENERAL SERVICE 0 0 4,505.31 0 0 (161,019.51)
0012 - RESID&FARM-GEN SERV 0 0 387.57 0 0 (12,213.90) 0021 - LARGE GENERAL SERV 0 0 7,186.72 0 0 (252,523.49)
0022 - RESID&FRM-LGE GEN SE 0 0 84.64 0 0 (2,990.94)
0025 - EXTRA LGE GEN SERV 0 0 4,384.04 0 0 (154,253.68) 0031 - PUMPING SERVICE 0 0 424.89 0 0 (26,115.62)
0032 - PUMPING SVC RES&FRM 0 0 28.98 0 0 (1,950.83)
0041 - CO OWNED ST LIGHTS 0 0 0.21 0 0 (9.98)
0042 - CO OWND ST LTS SO VA 0 0 49.42 0 0 (2,681.43)
0044 - CST OWND ST LT SO VA 0 0 3.94 0 0 (113.81)
0045 - CUST OWND ST LT ENGY 0 0 4.80 0 0 (153.15)
0046 - CUST OWND ST LT S V 0 0 14.02 0 0 (420.00)
0047 - AREA LIGHT-COM&INDUS 0 0 17.35 0 0 (169.37) 0048 - AREA LGHT-FARM&RESID 0 0 12.84 0 0 (451.61)
0049 - AREA LGHT-HI PRES SO 0 0 30.14 0 0 (977.71)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 4,096.53 0 0 (187,266.02)
Overall - Summary 0 0 36,747.30 0 0 (1,323,367.19)
For Internal Use Only
Conversion Factor 0.994549 Conversion Factor Changes October 1st ot Every Year36,546.99
Data Source: Financial Reporting
Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\Rates Backup\Nov 2020 Revenue_RateSch_CM_YTD for ID PCA.xlsx
ID PCA NOVEMBER 2020 Page 11 of 15
Current Month Journal Entry
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 01 RESIDENTIAL 3800 01 012 1,659,932 $190,917
01 RESIDENTIAL 3800 01 032 119,062 $15,593
01 RESIDENTIAL 3800 01 022 357,316 $25,959
01 RESIDENTIAL 3800 01 001 65,512,887 $6,302,748
01 - Summary 67,649,197 $6,535,216
21 21 FIRM COMMERCIAL 3800 21 021 25,861,104 $1,830,200
21 FIRM COMMERCIAL 3800 21 025 4,952,633 $276,765
21 FIRM COMMERCIAL 3800 21 031 1,144,099 $111,124
21 FIRM COMMERCIAL 3800 21 011 19,344,804 $1,808,316
21 - Summary 51,302,640 $4,026,405
31 31 FIRM-INDUSTRIAL 3800 31 025PG 36,356,000 $890,722
31 FIRM- INDUSTRIAL 3800 31 011 287,248 $25,853
31 FIRM-INDUSTRIAL 3800 31 025 22,804,793 $1,282,405
31 FIRM- INDUSTRIAL 3800 31 021 3,200,099 $213,825
31 FIRM- INDUSTRIAL 3800 31 031 734,443 $69,852
31 FIRM INDUSTRIAL 3800 31 025P 28,637,330 $1,582,385
31 - Summary 92,019,913 $4,065,043
ID - Summary 210,971,751 $14,626,664
Jurisdiction: WA
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 01 RESIDENTIAL 2800 01 012 3,230,051 $486,891
01 RESIDENTIAL 2800 01 001 128,171,879 $11,998,316
01 RESIDENTIAL 2800 01 032 178,871 $30,363
01 RESIDENTIAL 2800 01 002 344,421 $21,096
01 RESIDENTIAL 2800 01 022 1,400,862 $118,656
01 - Summary 133,326,084 $12,655,322
21 21 FIRM COMMERCIAL 2800 21 011 27,766,708 $3,412,092
21 FIRM COMMERCIAL 2800 21 021 57,554,202 $5,047,432
21 FIRM COMMERCIAL 2800 21 031 1,931,060 $180,331
21 FIRM COMMERCIAL 2800 21 025 21,318,322 $1,520,327
21 - Summary 108,570,292 $10,160,182
31 31 FIRM- INDUSTRIAL 2800 31 031 705,597 $64,447
31 FIRM- INDUSTRIAL 2800 31 021 4,543,608 $378,633
31 FIRM-INDUSTRIAL 2800 31 025 59,350,413 $3,970,780
31 FIRM- INDUSTRIAL 2800 31 011 299,617 $35,038
31 - Summary 64,899,235 $4,448,897
WA - Summary 306,795,612 $27,264,401
Overall - Summary 517,767,363 $41,891,065
ID PCA NOVEMBER 2020 Page 12 of 15
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 119,232 106,892,156 10,594,036 118,247 1,109,876,608 109,410,759
21 21 FIRM COMMERCIAL 18,067 78,638,444 7,012,048 17,970 880,158,567 77,776,406
31 31 FIRM- INDUSTRIAL 329 98,539,660 4,498,271 345 1,069,085,746 48,918,774
39 39 FIRM-PUMPING-IRRIGATION ONLY 52 269,327 27,504 72 6,096,162 579,360
51 51 LIGHTING-PUBLIC STREET AND HIWAY 178 576,871 229,015 177 6,512,147 2,494,759
80 80 INTERDEPARTMENT REVENUE 45 205,699 18,580 45 2,086,258 189,976
83 83 MISC-SERVICE REVENUE SNP 0 0 2,449 0 0 44,869
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 110,886
137,903 285,122,156 22,391,448 136,856 3,073,815,487 239,525,790
137,903 285,122,156 22,391,448 136,856 3,073,815,487 239,525,790
137,903 285,122,156 22,391,448 136,856 3,073,815,487 239,525,790
Run Date: Dec 4, 2020
202011 ED
Data Source: Financial Reporting
Electric Data Updated Daily
ID PCA NOVEMBER 2020 Page 13 of 15
12/01/2020 10:28:59 AM
1Page:
202011
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
890,722.00 33,166.000 36,356.000NON-INTERCOMPANY TOTAL:
890,722.00 33,166.000 36,356.000
POWER
Total: 890,722.00 36,356.000 33,166.000
Total $'s
POWER
278613 AVST CORP Energy $24.500 890,722.00 33,166.000 36,356.00001 30 Johnson IT
Term
Type
Sys Opt
Strategy
890,722.00 Total: 36,356.000 33,166.000PFI
ID PCA NOVEMBER 2020 Page 14 of 15
Avista Hourly Data 12/03/2020 16:41 PM
DAY  HOUR  
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐> SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
11/30/2020 H18 0 18.37 ‐                                  
11/30/2020 H19 0 18.94 ‐                                  
11/30/2020 H20 0 18.9 ‐                                  
11/30/2020 H21 0 17.95 ‐                                  
11/30/2020 H22 0 16.87 ‐                                  
11/30/2020 H23 0 17.35 ‐                                  
11/30/2020 H24 0 16.24 ‐                                  
41,521.53$                     Download
H:\Reports\Power Reports\2020 Reports\Nov 2020\Nov 2020 Solar Select.xlsx 15
ID PCA NOVEMBER 2020 Page 15 of 15