20210730ID PCA Final Report12.2020.pdf

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF DECEMBER 2020
ID PCA December 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 0.00 934,703.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 934,703.00 0.00 Current Deferral Reg Asset - PCA
12 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,911.00 Interest Income on 182387
13 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 1,911.00 0.00 Interest Income on 182387
15 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 844.00 Interest Income on 182386 Account
20 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID D 844.00 0.00 Interest Income on 182386 Account
25 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 0.00 43,237.00 Amortization of Balance
30 001 557390 - IDAHO PCA AMT ED ID DL 43,237.00 0.00 Amortization of Balance
Totals:980,695.00 980,695.00
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 01/07/2021 at 1:17 PM
Last Update: 01/07/2021 1:17 PM
Approval Requested: 01/07/2021 1:17 PM
Resource Accounting
C
DJ
USD
Effective Date: 202012
Jan 07, 2021
1/7/2021
ID PCA December 2020
Page 2 of 15
Avista Corp.
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM
Manager Revie Dec‐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 December 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 December 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 December 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 December 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 December 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 December 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 December 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 1,146,847 012/31/2020 182387 1,146,847 934,703 1,911 2,083,461 1,146,847 (936,614)
Entry:Debit Credit557380 ED ID 934,703 Idaho PCA-Def182387 ED ID 934,703 0 Regulatory Asset ID PCA Deferral
419600 ED ID 0 1,911 Interest Income Energy Deferrals182387 ED ID 1,911 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 December 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)903 506,100 506,100 012/31/2020 182386 506,100 (43,237)844 463,707 506,100 42,393
Entry:Debit Credit182386 ED ID 0 43,237 Regulatory Asset ID PCA Deferral557390 ED ID 43,237 0 Idaho PCA Amt419600 ED ID 0 844 Interest Revenue Energy Deferrals
182386 ED ID 844 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 December 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 $123,902,146 $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 $11,598,520
2 447 Sale for Resale ($81,164,471)($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)($6,140,828)
3 501 Thermal Fuel $28,238,420 $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 $3,127,177
4 547 CT Fuel $53,865,753 $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 $6,805,062
5 456 Transmission Rev ($19,655,116)($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)($1,339,874)
6 565 Transmission Exp $16,539,040 $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 $1,374,950
7 537 MT Invasive Species Exp $1,610,112 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176
8 557 Expenses $208,613 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $46,235 $16,885 $13,647 $11,492
9 Adjusted Actual Net Expense $123,544,497 $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 $15,570,675
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 76,293,710.00 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 (49,943,540.00) (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 28,578,793.00 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 63,160,091.00 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 (16,643,192.00) (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 16,589,004.00 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 (1,223,004.00) (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 (522,996.00) (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 1,610,004.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments 199,364.00 229,921.00 (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 118,098,234.00 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 $5,446,263 ($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 $3,180,943
22 Resource Optimization ($1,545,610)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373)($78,087)$273,533 ($794,817)($605,866)
23 Adjusted Actual - Authorized Net Expense $3,900,653 ($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 $2,575,077
24 Idaho Allocation 34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%34.61%
25 Idaho Share $1,350,016 ($186,082)($508,023)($129,252)$671,621 ($438,400)($488,374)$73,078 ($530,393)$911,871 $742,381 $340,355 $891,234
Idaho 100% Activity (Clearwater)($186,225)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)($21,024)($16,553)($16,812)($15,651)
26 $453,838 $155,782 ($127,776)$157,168 $47,586 $50,710 ($295,042)($269,258)$114,840 $486,068 $103,708 ($132,924)$162,976
27 $1,617,629 ($46,695)($649,730)$12,453 $699,230 ($405,106)($801,814)($206,886)($419,452)$1,376,915 $829,536 $190,619 $1,038,559
28 90% of Net Power Cost Change $1,455,866 ($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507)$1,239,224 $746,582 $171,557 $934,703
29 $1,455,866 ($42,026)($584,757)$11,208 $629,307 ($364,595)($721,633)($186,197)($377,507)$1,239,224 $746,582 $171,557 $934,703
30 ($1,455,866)$42,026 $584,757 ($11,208)($629,307)$364,595 $721,633 $186,197 $377,507 ($1,239,224)($746,582)($171,557)($934,703)
ID Load Change Adjustment (+) Surcharge; (-)
Total Power Cost Deferral (+) Surcharge; (-) Rebate
Net Power Cost Increase (+) Surcharge; (-) Rebate
2020 WA ID Actual Deferrals.xlsx - 1/7/2021
ID PCA December 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 $26,915,599 $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 $2,872,3582Chelan County PUD (Rocky Reach Slice)$16,793,747 $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 $1,399,4793Douglas County PUD (Wells Settlement)$1,924,887 $128,412 $137,331 $81,844 $100,046 $134,694 $132,024 $286,565 $290,571 $151,213 $139,960 $154,480 $187,7474Douglas County PUD (Wells)$2,484,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,000 $207,0005Grant County PUD (Priest Rapids/Wanapum)$9,979,903 $845,499 $845,499 $845,499 $679,414 $845,499 $845,499 $845,499 $845,499 $845,499 $845,499 $845,499 $845,49967Inland Power & Light - Deer Lake $12,077 $969 $1,162 $1,170 $1,075 $1,121 $932 $839 $919 $852 $814 $965 $1,2598Small Power $1,493,681 $135,481 $178,168 $136,054 $148,758 $128,743 $142,916 $177,519 $94,181 $63,440 $77,909 $95,974 $114,5389Stimson Lumber $1,694,710 $160,536 $132,054 $109,083 $75,549 $149,167 $140,831 $196,043 $106,039 $188,825 $181,681 $127,504 $127,398
10 City of Spokane-Upriver $1,896,628 $220,402 $348,737 $173,787 $254,261 $196,121 $212,728 $56,661 $0 $90 $58,108 $190,105 $185,62811City of Spokane- Waste-to-Energy $5,841,922 $539,216 $522,867 $444,785 $423,831 $339,112 $470,134 $573,175 $483,558 $500,664 $533,261 $435,520 $575,79912Clearwater Power Company $14,451 ($311)$1,667 $1,579 $1,431 $1,520 $1,310 $1,310 $1,324 $1,490 $427 $1,243 $1,46113Rathdrum Power, LLC (Lancaster PPA )$28,069,626 $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 $2,433,04614Palouse Wind $23,352,037 $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 $1,961,44315Rattlesnake Flat, LLC $807,069 $0 $0 $0 $0 $0 $0 $0 $0 $7,981 $106,131 $182,155 $510,80216WPM Ancillary Services $2,592,302 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $203,178 $224,260 $211,164 $217,96417Non-Mon. Accruals $29,507 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$118,455 ($751)($46,004)($42,901)
18 Total 555 Purchased Power $123,902,146 $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 $11,598,520
555 PURCHASED POWER 555000 $115,939,493 $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 $10,781,084555030$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555100$3,246,098 $1,256,392 $900,700 ($662,984)$191,488 $444,892 $539,968 $422,966 ($6,136)($617,892)($397,656)$691,392 $482,968555312$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$29,507 $15,496 $9,788 ($27,807)$28,331 ($13,021)$7,014 ($16,838)($2,255)$118,455 ($751)($46,004)($42,901)555700 $2,186,702 $218,942 $89,780 $199,854 $652,725 $90,380 $48,766 $198,595 $167,200 $200,100 $64,360 $92,200 $163,800Solar Select Adjustment ($91,956)($4,512)($6,519)($7,796)($9,072)($9,658)($9,973)($10,852)($9,167)($8,151)($6,630)($5,231)($4,395)555380 $10,460,375 $931,270 $892,192 $936,831 $910,053 $858,774 $637,956 $451,143 $975,419 $1,022,630 $994,112 $890,722 $959,273Clearwater Adjustment ($10,460,375)($931,270)($892,192)($936,831)($910,053)($858,774)($637,956)($451,143)($975,419)($1,022,630)($994,112)($890,722)($959,273)555710 $2,592,302 $230,471 $284,988 $217,561 $192,205 $174,560 $188,358 $220,740 $226,853 $203,178 $224,260 $211,164 $217,964$123,902,146 $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 $11,598,520
447 SALES FOR RESALE19Short-Term Sales ($63,223,937)($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)($4,230,843)($5,041,447)($4,740,710)20 Nichols Pumping Index Sale ($912,891)($114,196)($57,978)($77,242)($67,204)($32,501)($15,887)($53,470)($112,902)($106,144)($85,307)($81,101)($108,959)21 Soverign/Kaiser Load Following ($132,098)($12,942)($12,179)($12,626)($12,124)($12,236)($10,556)($9,100)($9,146)($10,130)($10,318)($10,240)($10,501)22 Pend Oreille DES ($434,369)($57,587)($47,591)($55,025)($52,181)($40,336)($25,067)($24,561)($21,080)($19,638)($29,774)($29,999)($31,530)23 Merchant Ancillary Services ($16,461,176)($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)($1,249,128)
24 Total 447 Sales for Resale ($81,164,471)($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)($6,140,828)
447 SALES FOR RESALE 447000 ($34,554,568)($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)($3,036,691)Deduct Revenue From Solar Select $891,322 $19,928 $44,560 $91,436 $78,930 $46,214 $40,293 $122,334 $224,584 $30,165 $125,028 $41,522 $26,328447100($11,136,396)($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)$127,778447150($14,692,994)($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)($1,631,251)447700 ($2,618,357)($255,624)($167,800)($226,050)($724,841)($194,000)($134,561)($234,693)($183,788)($160,700)($69,650)($106,750)($159,900)447710 ($2,592,302)($230,471)($284,988)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)($203,178)($224,260)($211,164)($217,964)447720 ($16,461,176)($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)($1,249,128)($81,164,471)($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)($6,140,828)
501 FUEL-DOLLARS25Kettle Falls Wood-501110 $5,998,022 $669,436 $586,372 $520,044 $588,601 ($1,484)$4,598 $332,272 $659,968 $805,116 $744,164 $423,400 $665,53526Kettle Falls Gas-501120 $11,212 $466 $2,150 $602 $929 ($19)$751 $620 $1,687 ($95)$1,356 $2,315 $45027Colstrip Coal-501140 $22,005,083 $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 $2,404,60628Colstrip Oil-501160 $224,103 $55,086 $0 $0 $10,854 $0 $39,179 $16,708 $2,292 $9,906 $20,217 $13,275 $56,586
29 Total 501 Fuel Expense $28,238,420 $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 $3,127,177
30 Kettle Falls 462,472 53,540 47,910 43,672 49,482 - 372 26,216 50,160 58,138 53,378 31,012 48,592 31 Colstrip 762,615 94,106 71,708 82,836 78,696 25,604 28,502 62,875 88,085 51,780 35,440 55,125 87,858
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 $13.70
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
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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 $16,308 ($1,839)$35 ($23)$82 $29 $76 ($93)($216)$1,053 $1,132 $15,252 $82035Boulder Park-547216 $840,289 $20,130 $11,475 $80,312 $98,567 $10,548 $19,509 $40,446 $85,902 $153,725 $204,879 $58,541 $56,25536Kettle Falls CT-547211 $27,210 $2,625 $3,871 $2,594 $1,268 $1,772 $614 $1,472 $9,330 $4,616 $2,289 ($2,401)($840)37 Coyote Springs2-547610 $25,388,467 $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 $3,427,51338Lancaster-547312 $24,370,145 $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 $3,205,41039Rathdrum CT-547310 $3,223,334 $24,298 $61,420 $522,576 $693,800 $44,933 $42,765 $113,802 $290,438 $480,922 $804,113 $28,363 $115,904
40 Total 547 Fuel Expense $53,865,753 $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 $6,805,062
41 TOTAL NET EXPENSE $124,841,848 $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 $15,389,931
42 456100 ED AN ($12,851,825)($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)($784,941)43 456120 ED AN - BPA Trans. ($924,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)($77,000)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 $045456030 ED AN - Clearwater Trans ($1,257,590)($105,538)($104,338)($102,857)($103,784)($101,938)($100,000)($100,000)($107,384)($116,245)($115,506)($100,000)($100,000)46 456130 ED AN - Ancillary Services Revenue ($2,594,699)($230,471)($287,385)($217,561)($192,205)($174,560)($188,358)($220,740)($226,853)($203,178)($224,260)($211,164)($217,964)47 456017 ED AN - Low Voltage ($69,336)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)($5,778)48 456700 ED ID - Low Voltage ($62,796)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)($5,233)
49 456705 ED AN - Low Voltage ($1,688,661)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($139,973)($148,958)
50 Total 456 Transmission Revenue ($19,655,116)($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)($1,339,874)
51 565000 ED AN $16,484,608 $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 $1,370,41452565710 ED AN $54,432 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536
53 Total 565 Transmission Expense $16,539,040 $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 $1,374,950
54 557165 ED AN $151,950 $12,599 $11,796 $12,353 $11,201 $12,072 $10,211 $14,682 ($3,569)$40,875 $12,288 $9,661 $7,78155557018 ED AN $56,663 $4,220 $4,121 $4,133 $4,386 $5,853 $5,949 $4,949 $5,398 $5,360 $4,597 $3,986 $3,711
56 Total 557 ED AN Broker & Related Fees $208,613 $16,819 $15,917 $16,486 $15,587 $17,925 $16,160 $19,631 $1,829 $46,235 $16,885 $13,647 $11,492
57 537000 ED AN - MT Invasive Species $1,610,112 $134,176 $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 $1,610,112 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176 $134,176
59 Econ Dispatch-557010 ($13,733,950)($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)($1,969,430)60 Econ Dispatch-557150 ($3,078,378)$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 $2,354,34561Gas Bookouts-557700 $1,889,094 $11,952 $8,400 $148,028 $176,080 $477,176 $359,359 $374,375 $146,405 $0 $181,370 $0 $5,94962Gas Bookouts-557711 ($1,889,094)($11,952)($8,400)($148,028)($176,080)($477,176)($359,359)($374,375)($146,405)$0 ($181,370)$0 ($5,949)63 Intraco Thermal Gas-557730 $49,582,118 $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 $2,516,45764Fuel Dispatch-456010 $10,696,090 $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 $641,19665Fuel 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 ($174,243)($25,507)($22,738)($16,974)($7,021)($9,386)($14,749)($17,235)($11,500)($13,457)($10,154)($12,451)($13,071)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 $068Intraco Thermal Gas-456730 ($36,371,465)($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)($3,935,169)69 Fuel 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 $1,673,393 $490,074 $92,902 $148,606 $236,500 ($13,361)$94,556 $698,999 $99,965 $99,941 $596,844 ($465,961)($405,672)
($3,221,374)($318,217)($288,636)($273,452)($224,456)($384,603)($296,198)($216,916)($186,661)($179,040)($323,874)($328,875)($200,446)
74 Misc. Power Exp. Actual-557160 $1,913 $0 $0 $0 $0 $0 $0 $0 $228 $938 $515 $0 $232
75 REC Purchases Subtotal $1,913 $0 $0 $0 $0 $0 $0 $0 $228 $938 $515 $0 $232
76 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $077Wind REC Exp Actual 557395 $458 $6 $23 $38 $39 $24 $21 $51 $95 $74 $48 $19 $20
78 Wind REC Subtotal $458 $6 $23 $38 $39 $24 $21 $51 $95 $74 $48 $19 $20
79 456030 ED ID - Clearwater Trans $126,110 $10,351 $10,554 $10,434 $10,286 $10,378 $10,194 $10,000 $10,000 $10,738 $11,624 $11,551 $10,000
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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 ($186,225)($16,395)($13,931)($15,463)($19,977)($17,416)($18,398)($10,706)($3,899)($21,024)($16,553)($16,812)($15,651)
82 Net Resource Optimization ($1,545,610)$171,863 ($195,711)($124,808)$12,083 ($397,940)($201,621)$482,134 ($86,373)($78,087)$273,533 ($794,817)($605,866)
83 Adjusted Actual Net Expense $121,812,662 $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 $14,949,158
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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 289,560 269,034 256,136 244,425 211,356 217,406 235,507 267,021 241,845 207,399 244,546 289,522 2,973,757
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 161,485 153,691 153,890 139,707 143,221 154,000 179,240 174,544 132,793 154,253 174,616 178,282 1,899,722
Total Retail Sales 284,438 261,240 256,335 230,242 214,870 228,185 260,747 262,325 200,094 228,859 264,909 293,188 2,985,432
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 3,006,061
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 (7,408) (20,629)
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 ($162,976)($453,838)
Page 4 of 4
ID PCA December 2020
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Accounting Period: 202012 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 20,239.01 0 0 -499,817.13
0011 - GENERAL SERVICE 0 0 5,770.14 0 0 -155,249.37
0012 - RESID&FARM-GEN SERV 0 0 511.98 0 0 -11,701.920021 - LARGE GENERAL SERV 0 0 7,777.09 0 0 -244,746.4
0022 - RESID&FRM-LGE GEN SE 0 0 108.98 0 0 -2,881.96
0025 - EXTRA LGE GEN SERV 0 0 4,232.13 0 0 -150,021.550031 - PUMPING SERVICE 0 0 381.16 0 0 -25,734.46
0032 - PUMPING SVC RES&FRM 0 0 36.64 0 0 -1,914.19
0041 - CO OWNED ST LIGHTS 0 0 0.21 0 0 -9.77
0042 - CO OWND ST LTS SO VA 0 0 48.59 0 0 -2,632.84
0044 - CST OWND ST LT SO VA 0 0 3.94 0 0 -109.87
0045 - CUST OWND ST LT ENGY 0 0 4.83 0 0 -148.32
0046 - CUST OWND ST LT S V 0 0 14.04 0 0 -405.96
0047 - AREA LIGHT-COM&INDUS 0 0 5.52 0 0 -163.850048 - AREA LGHT-FARM&RESID 0 0 14.51 0 0 -437.1
0049 - AREA LGHT-HI PRES SO 0 0 29.62 0 0 -948.09
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 4,295.6 0 0 -182,970.42
Overall - Summary 0 0 43,473.99 0 0 -1,279,893.2
For Internal Use Only
Conversion Factor 0.994549 Conversion Factor Changes October 1st ot Every Year43,237.01
Run Date: Jan 6, 2021

Data Source: Financial Reporting
Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2020 ID PCA\Rates Backup\Dec 2020Revenue_RateSch_CM_YTD for ID PCA (1).xlsx
ID PCA December 2020
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Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 3800 01 032 121,719 $15,400
01 RESIDENTIAL 3800 01 022 373,888 $26,495
01 RESIDENTIAL 3800 01 012 1,761,239 $195,420
01 RESIDENTIAL 3800 01 001 69,420,871 $6,704,781
71,677,716 $6,942,097
21 FIRM COMMERCIAL 3800 21 011 18,859,493 $1,726,967
21 FIRM COMMERCIAL 3800 21 031 1,160,154 $112,309
21 FIRM COMMERCIAL 3800 21 021 23,729,185 $1,676,117
21 FIRM COMMERCIAL 3800 21 025 4,999,891 $278,668
48,748,723 $3,794,061
31 FIRM-INDUSTRIAL 3800 31 025PG 39,154,000 $959,273
31 FIRM- INDUSTRIAL 3800 31 021 2,907,800 $193,697
31 FIRM- INDUSTRIAL 3800 31 011 290,353 $25,621
31 FIRM INDUSTRIAL 3800 31 025P 30,173,890 $1,534,814
31 FIRM- INDUSTRIAL 3800 31 031 599,519 $57,103
31 FIRM-INDUSTRIAL 3800 31 025 23,884,149 $1,342,930
97,009,711 $4,113,438
217,436,150 $14,849,596
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 2800 01 022 1,655,745 $138,220
01 RESIDENTIAL 2800 01 002 382,397 $24,088
01 RESIDENTIAL 2800 01 001 136,611,134 $13,026,810
01 RESIDENTIAL 2800 01 032 154,834 $26,255
01 RESIDENTIAL 2800 01 012 3,483,601 $504,072
142,287,711 $13,719,445
21 FIRM COMMERCIAL 2800 21 011 26,787,888 $3,244,963
21 FIRM COMMERCIAL 2800 21 025 22,262,328 $1,582,464
21 FIRM COMMERCIAL 2800 21 021 51,814,148 $4,552,739
21 FIRM COMMERCIAL 2800 21 031 1,599,251 $150,798
102,463,615 $9,530,964
31 FIRM- INDUSTRIAL 2800 31 011 290,329 $33,558
31 FIRM- INDUSTRIAL 2800 31 031 337,660 $31,656
31 FIRM-INDUSTRIAL 2800 31 025 61,364,151 $4,114,291
31 FIRM- INDUSTRIAL 2800 31 021 3,790,628 $317,367
65,782,768 $4,496,872
310,534,094 $27,747,281
527,970,244 $42,596,877
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\December\202012 SOX Electric Unbilled .xlsx
ID PCA December 2020
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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 119,915 139,375,338 13,725,998 118,386 1,249,251,946 123,136,757
21 21 FIRM COMMERCIAL 18,198 90,200,974 7,830,320 17,989 970,359,541 85,606,726
31 31 FIRM- INDUSTRIAL 333 95,169,932 4,342,432 344 1,164,255,678 53,261,206
39 39 FIRM-PUMPING-IRRIGATION ONLY 34 229,445 22,105 69 6,325,607 601,465
51 51 LIGHTING-PUBLIC STREET AND HIWAY 178 633,927 229,020 177 7,146,073 2,723,779
80 80 INTERDEPARTMENT REVENUE 46 268,621 22,980 45 2,354,880 212,956
83 83 MISC-SERVICE REVENUE SNP 0 0 3,115 0 0 47,984
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 120,431
138,704 325,878,238 26,185,513 137,010 3,399,693,725 265,711,303
138,704 325,878,238 26,185,513 137,010 3,399,693,725 265,711,303
138,704 325,878,238 26,185,513 137,010 3,399,693,725 265,711,303
Run Date: Jan 6, 2021
202012 ED
Data Source: Financial Reporting
Data Updated Daily
ID PCA December 2020
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01/04/2021 08:40:50 AM
1Page:
202012
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
959,273.00 34,224.000 39,154.000NON-INTERCOMPANY TOTAL:
959,273.00 34,224.000 39,154.000
POWER
Total: 959,273.00 39,154.000 34,224.000
Total $'s
POWER
278613 AVST CORP Energy $24.500 959,273.00 34,224.000 39,154.00001 31 Johnson IT
Term
Type
Sys Opt
Strategy
959,273.00 Total: 39,154.000 34,224.000PFI
ID PCA December 2020
Page 14 of 15
Avista Hourly Data 01/06/2021 16:07 PM
DAY  HOUR  
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐>SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
12/30/2020 H19 0 28.32 ‐                                  
12/30/2020 H20 0 27.19 ‐                                  
12/30/2020 H21 0 25.69 ‐                                  
12/30/2020 H22 0 24.27 ‐                                  
12/30/2020 H23 0 22.88 ‐                                  
12/30/2020 H24 0 19.83 ‐                                  
12/31/2020 H01 0 17.5 ‐                                  
12/31/2020 H02 0 16.9 ‐                                  
12/31/2020 H03 0 14.14 ‐                                  
12/31/2020 H04 0 15.93 ‐                                  
12/31/2020 H05 0 13.99 ‐                                  
12/31/2020 H06 0 17.83 ‐                                  
12/31/2020 H07 0 18.35 ‐                                  
12/31/2020 H08 0 18.29 ‐                                  
12/31/2020 H09 1 16.73 16.73                             
12/31/2020 H10 2 17.67 35.34                             
12/31/2020 H11 3 17.6 52.80                             
12/31/2020 H12 4 15.8 63.20                             
12/31/2020 H13 4 16.35 65.40                             
12/31/2020 H14 3 14.27 42.81                             
12/31/2020 H15 2 14.21 28.42                             
12/31/2020 H16 0 15.05 ‐                                  
12/31/2020 H17 0 16.32 ‐                                  
12/31/2020 H18 0 16.75 ‐                                  
12/31/2020 H19 0 17.16 ‐                                  
12/31/2020 H20 0 17.44 ‐                                  
12/31/2020 H21 0 15.5 ‐                                  
12/31/2020 H22 0 15.06 ‐                                  
12/31/2020 H23 0 16.64 ‐                                  
12/31/2020 H24 0 16.42 ‐                                  
894 26,328.41                     
H:\Reports\Power Reports\2020 Reports\Dec 2020\Dec 2020 Solar Select.xlsx
ID PCA December 2020
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