20230117PCA Report - December 2022.pdf

Avista Corp. 1411 East Mission P.O. Box 3727 Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
January 17, 2023
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd. Bldg. 8 Suite 201-A Boise, Idaho 83714
Dear Commission Secretary:
Purchase Cost Adjustment (PCA) Report for the Month of December 2022
Pursuant to Order No. 34602, enclosed is an electronic copy of the Avista’s electric Power Cost
Adjustment (PCA) report for the month of December 2022. During the month of December, the
PCA expenses were higher than authorized for the Idaho jurisdiction by $11,507,638 (after sharing), as shown on page 6 of the attached report. For the 2022-2023 PCA year, the total deferral balance is $13,241,877 in the surcharge direction.
If you have any questions, please contact Annette Brandon at [phone].
Sincerely,
/S/Patrick D. Ehrbar
Patrick D. Ehrbar Director of Regulatory Affairs
RECEIVED
Tuesday, January 17, 2023 8:48:13 AM
IDAHO PUBLIC
UTILITIES COMMISSION
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF DECEMBER 2022
ID PCA December 2022 Page 1 of 19
Explanation:
Record deferral of power costs in Idaho, amortization of existing balance, and
interest & DFIT entries.
Se . Co. FERC Ser. Jur. S.I.Debit Credit Comment
5 001 557380 - IDAHO PCA-DEF ED ID DL 0.00 11,453,360.00 Current Deferral Expense - PCA
10 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 11,453,360.00 0.00 Current Deferral Reg Asset - PCA
11 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,444.00 Interest Income on 182386
12 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 1,444.00 0.00 Reg Asset ID PCA Deferral
60 001 182385 - REGULATORY ASSET ID PCA
DEFERRAL 1
ED ID DL 0.00 471,125.00 Amortizing Deferral
70 001 557390 - IDAHO PCA AMT ED ID DL 471,125.00 0.00 Amortizing Deferral Expense
80 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 2,973.00 Interest on Deferral
90 001 182385 - REGULATORY ASSET ID PCA
DEFERRAL 1
ED ID DL 2,973.00 0.00 Interest on Deferral
Totals:11,928,902.00 11,928,902.00
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 01/09/2023 at 3:26 PM
Last Update: 01/09/2023 3:25 PM
Approval Requested: 01/09/2023 3:26 PM
Resource Accounting
C
DJ
USD
Effective Date: 202212
Jan 09, 2023
1/9/23
ID PCA December 2022 Page 2 of 19
Avista Corp.
DJ480 and DJ481 Power Deferral Calculation Workbook for ID PCA & WA ERM
Manager Review Dec-22
Data Input Validation Sign-off/DateVerify 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
JW 1/9/23
[parameters accuracy and
Cognos - Billed Revenue Usage reports attached, parameters reviewed and
noted to be correct for December 2022.
JW 1/9/23
[source data
accuracy and completeness]
JW 1/9/23
[report logic accuracy and completeness]
Updated workbooks for 2022 authorized, updated PT ratio, validated
formulas, added line items fo new applicable accounts.
JW 1/9/23
Validated for December 2022.JW 1/9/23
Data Input Validation Sign-off/Date
[parameters accuracy and completeness]
JW 1/9/23
[source data accuracy and completeness]
JW 1/9/23
[source data accuracy and completeness][source
data accuracy and completeness]Spreadsheet Logic Validation Sign-off/Date
[completeness]
JW 1/9/23
[accuracy]JW 1/9/23
NOTE: ANY COMMENT OR QUESTION SHOULD BE DOCUMENTED BELOW
Comment/Question Response Follow-Up
Preparer Checklist
Reviewer Checklist
ID PCA December 2022 Page 3 of 19
Idaho Power Cost Adjustment (PCA) Deferral Balance - Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2021 0.08333%
2022 0.08333%
1/31/2022 182385 4,667,568 (821,282)3,889 3,850,175 3,850,175 0
2/28/2022 182385 3,850,175 926,234 3,208 4,779,617 4,779,617 0
3/31/2022 182385 4,779,617 (604,925)3,983 4,178,675 4,178,675 0
4/30/2022 182385 4,178,675 2,458,210 3,482 6,640,367 6,640,367 0
5/31/2022 182385 6,640,367 (1,729,967)5,533 (965)4,914,968 4,914,968 0
Surcharge amount should have been
$1,300,166 instead of $2,458,210.
This adjustment corrects the amount
(939,122)257,367 4,096 4,237,309 4,237,309 0 DJ240 EIM Deferral
7/31/2022 182386 0 (353,444)(1,350,071)0 (1,703,515)(1,703,515)0 WA I-937 Compliance & EIM Deferral
8/31/2022 182386 (1,703,515)2,150,722 74,681 (1,420)520,468 520,468 0 Journal 240 EIM Deferral
9/30/2022 182386 520,468 (1,412,917)85,264 434 (806,751)(806,751)0 Journal 240 EIM Deferral
10/31/2022 182386 (806,751)(48,292)83,009 (672)(772,706)(772,706)0 Journal 240 EIM Deferral
11/30/2022 182386 (772,706)2,440,796 65,348 (644)1,732,794 1,732,795 1 Journal 240 EIM Deferral11,453,360 54,278 1,444 13,241,877 1,787,073 (11,454,804)Journal 240 EIM Deferral
Entry:
Debit Credit
557380 ED ID 0 11,453,360 Idaho PCA-Def
182386 ED ID 11,453,360 0 Regulatory Asset ID PCA Deferral
419600 ED ID 0 1,444 Interest Income Energy Deferrals
182386 ED ID 1,444 0 Regulatory Asset ID PCA Deferral
to the Pending tab
from the Pending tab
H:\Power Deferrals\Power Deferral Journals\ID PCA\2022 ID PCA\2022 DJ480 ID PCA
ID PCA December 2022 Page 4 of 19
Idaho Power Cost Adjustment (PCA) Deferral Balance - Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2021 0.08333%
2022 0.08333%
12/31/2021 182387 6,107,414
1/31/2022 182387 6,107,414 (781,051)5,089 5,331,452 5,331,452 0
2/28/2022 182387 5,331,452 (714,984)4,443 4,620,911 4,620,911 0
3/31/2022 182387 4,620,911 (736,490)3,851 3,888,272 3,888,272 0
4/30/2022 182387 3,888,272 (625,691)3,240 3,265,821 3,265,821 0
5/31/2022 182387 3,265,821 (587,049)2,721 2,681,493 2,681,493 0
6/30/2022 182387 2,681,493 (561,704)2,234 2,122,023 2,122,023 0
7/31/2022 182387 2,122,023 (601,940)1,768 1,521,851 1,521,851 0
8/31/2022 182387 1,521,851 (699,963)1,268 823,156 823,156 0
9/30/2022 182387 823,156 (659,012)686 164,830 164,830 0
10/31/2022 182387 164,830 (469,294)137 (304,327)0 304,327
10/31/2022 182385
11/30/2022 182385 3,947,124 0 (382,142)3,289 3,568,271 3,568,271 0
12/31/2022 182385 3,568,271 (471,125)2,973 3,100,119 3,568,271 468,152
Entry:
Debit Credit
182385 ED ID 0 471,125 Regulatory Asset ID PCA Deferral
557390 ED ID 471,125 0 Idaho PCA Amt
419600 ED ID 0 2,973 Interest Income Energy Deferrals
to the Pending tab
from the Pending tab
H:\Power Deferrals\Power Deferral Journals\ID PCA\2022 ID PCA\2022 DJ480 ID PCA
ID PCA December 2022 Page 5 of 19
Line
No.IDAHO ACTUALS TOTAL Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
1 555 Purchased Power $179,543,439 $11,479,790 $12,111,513 $11,054,914 $13,371,018 $11,547,601 $10,457,939 $9,884,786 $18,296,245 $13,687,430 $11,784,610 $15,308,517 $40,559,076
2 447 Sale for Resale ($182,614,947)($9,801,103)($7,831,225)($13,101,269)($10,690,450)($16,488,199)($12,849,140)($14,724,382)($12,684,729)($27,028,854)($18,373,487)($14,854,743)($24,187,366)
3 501 Thermal Fuel $40,256,714 $3,525,207 $3,769,567 $3,923,814 $2,015,239 $2,018,637 $2,470,186 $3,566,964 $4,709,375 $3,815,371 $3,836,129 $3,256,745 $3,349,480
4 547 CT Fuel $171,864,357 $9,309,676 $12,116,423 $10,059,062 $8,982,052 $9,506,078 $4,253,583 $9,957,452 $15,638,603 $19,808,004 $18,628,025 $21,850,304 $31,755,095
5 456 Transmission Rev ($33,956,509)($1,691,371)($1,675,383)($1,732,282)($2,409,426)($2,640,162)($3,781,265)($3,649,663)($3,100,259)($3,323,076)($3,093,728)($3,266,783)($3,593,111)
6 565 Transmission Exp $20,220,631 $1,552,554 $1,820,410 $1,723,121 $1,673,272 $1,604,678 $1,573,715 $1,649,495 $1,689,513 $1,730,145 $1,691,759 $1,571,320 $1,940,649
7 537 MT Invasive Species Exp $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
8 557 Expenses $201,991 $12,358 $16,140 $18,707 $37,247 $14,013 $56,969 ($1,814)$21,081 ($2,184)$20,836 $18,806 ($10,168)
9 Adjusted Actual Net Expense $122,465,075 $14,451,833 $20,392,167 $12,010,789 $13,043,674 $5,627,368 $2,246,709 $6,747,560 $24,634,551 $8,751,558 $14,558,866 $23,948,888 $49,878,377
AUTHORIZED NET EXPENSE - SYSTEM
Total through
Jan/22 Feb/22 Mar/22 Apr/22 May/22 Jun/22 Jul/22 Aug/22 Sep/22 Oct/22 Nov/22 Dec/22
10 555 Purchased Power 75,558,267.00 7,435,932.00 7,069,211.00 7,433,801.00 5,672,869.00 5,579,483.00 5,419,545.00 5,937,659.00 5,836,088.00 5,942,565.00 6,184,512.00 6,489,810.00 6,556,792.00
11 447 Sale for Resale (52,622,949.00) (2,316,991.00) (1,936,564.00) (2,540,468.00) (4,230,873.00) (3,489,856.00) (5,862,698.00) (9,557,120.00) (4,493,194.00) (7,072,562.00) (3,997,529.00) (2,672,014.00) (4,453,080.00)
12 501 Thermal Fuel 31,583,795.00 3,151,777.00 2,749,966.00 2,896,333.00 2,060,445.00 1,526,412.00 1,782,225.00 2,879,162.00 3,146,005.00 3,033,757.00 2,874,156.00 2,395,831.00 3,087,726.00
13 547 CT Fuel 81,530,747.00 8,942,104.00 7,474,530.00 5,068,911.00 4,095,763.00 2,284,385.00 3,117,887.00 6,693,265.00 7,977,571.00 8,729,385.00 8,223,214.00 8,133,493.00 10,790,239.00
14 456 Transmission Revenue (23,471,003.00) (1,634,727.00) (1,811,669.00) (1,891,560.00) (1,715,927.00) (2,123,305.00) (2,306,697.00) (2,267,860.00) (2,209,469.00) (1,714,509.00) (1,711,129.00) (1,937,530.00) (2,146,621.00)
15 565 Transmission Expense 17,278,764.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00
16 REC Rev - - - - - - - - - - - - -
17 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec (6,290,910.00) (633,351.00) (664,038.00) (880,329.00) (385,474.00) (657,028.00) (615,703.00) (524,310.00) (514,471.00) (290,007.00) (311,801.00) (548,421.00) (265,977.00)
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/Other Exp 557 Sep - Dec 631,632.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00
20 Authorized Net Expense 125,808,347.00 16,571,444.00 14,508,136.00 11,713,388.00 7,123,503.00 4,746,791.00 3,161,259.00 4,787,496.00 11,369,230.00 10,255,329.00 12,888,123.00 13,487,869.00 15,195,779.00
21 Actual - Authorized Net Expense $70,483,993 ($2,119,611)$5,884,031 $297,401 $5,920,171 $880,577 ($914,550)$1,960,064 $13,265,321 ($1,503,771)$1,670,743 $10,461,019 $34,682,598
22 Resource Optimization ($10,150,569)$542,402 ($1,611,361)($860,782)$3,893,744 ($5,939,969)($1,980,271)($1,222,252)($4,021,918)($2,138,943)($1,521,788)($273,572)$4,984,141
23 Adjusted Actual - Authorized Net Expense $60,333,424 ($1,577,209)$4,272,670 ($563,381)$9,813,915 ($5,059,392)($2,894,821)$737,812 $9,243,403 ($3,642,714)$148,955 $10,187,447 $39,666,739
24 Idaho Allocation 34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%
25 Idaho Share $20,730,564 ($541,929)$1,468,089 ($193,578)$3,372,061 ($1,738,407)($994,660)$253,512 $3,176,033 ($1,251,637)$51,181 $3,500,407 $13,629,492
26 Idaho 100% Activity (Clearwater)($188,087)($15,202)($18,473)($17,922)($19,288)($16,717)($17,074)($13,847)($16,270)($14,041)($15,658)($15,975)($7,620)
27 ($5,520,951)($355,404)($420,467)($460,639)($621,429)($167,062)($31,735)($632,380)($770,072)($304,230)($89,181)($772,436)($895,916)
28 $15,021,526 ($912,535)$1,029,149 ($672,139)$2,731,344 ($1,922,186)($1,043,469)($392,715)$2,389,691 ($1,569,908)($53,658)$2,711,996 $12,725,956
29 90% of Net Power Cost Change $13,519,373 ($821,282)$926,234 ($604,925)$2,458,210 ($1,729,967)($939,122)($353,444)$2,150,722 ($1,412,917)($48,292)$2,440,796 $11,453,360
30 ($13,519,373)$821,282 ($926,234)$604,925 ($2,458,210)$1,729,967 $939,122 $353,444 ($2,150,722)$1,412,917 $48,292 ($2,440,796)($11,453,360)
31 Energy Imbalance Market Incremental O&M Costs $770,464 $0 $0 $0 $0 $0 $285,963 $81,634 $82,979 $94,738 $92,232 $72,609 $60,309
32 $693,418 $0 $0 $0 $0 $0 $257,367 $73,471 $74,681 $85,264 $83,009 $65,348 $54,278
33 ($693,418)$0 $0 $0 $0 $0 ($257,367)($73,471)($74,681)($85,264)($83,009)($65,348)($54,278)
34 ($14,212,791)($821,282)$926,234 ($604,925)$2,458,210 ($1,729,967)($681,755)($279,973)$2,225,403 ($1,327,653)$34,717 $2,506,144 $11,507,638Total Deferral Balance Sheet Entry
Avista Corp. - Resource Accounting
IDAHO POWER COST DEFERRALS
ID Load Change Adjustment (+) Surcharge; (-)
Net Power Cost Increase (+) Surcharge; (-)
Rebate
Acct 407434 Entry; (+) Rebate, (-) Surcharge
Acct 557380 Entry; (+) Rebate, (-) Surcharge
90% of Energy Imbalance Market
2022 WA ID Actual Deferrals With Authorized Split - 1/9/2023
ID PCA December 2022 Page 6 of 19
Line
No.TOTAL Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
555 PURCHASED POWER
1 Other Short-Term Purchases $70,648,136 $2,065,904 $2,293,065 $1,313,640 $3,289,733 $2,042,974 $1,522,936 $1,910,519 $9,515,113 $5,136,343 $3,282,168 $6,660,791 $31,614,950
2 Chelan County PUD (Rocky Reach Slice)$14,871,996 $1,239,333 $1,239,333 $1,239,333 $1,239,333 $1,239,333 $1,239,333 $1,239,333 $1,239,333 $1,239,333 $1,239,333 $1,239,333 $1,239,333
3 Douglas County PUD (Wells Settlement)$3,944,815 $275,710 $234,858 $178,914 $234,532 $226,285 $178,800 $422,184 $492,724 $482,723 $211,250 $283,976 $722,859
4 Douglas County PUD (Wells)$2,253,948 $187,829 $187,829 $187,829 $187,829 $187,829 $187,829 $187,829 $187,829 $187,829 $187,829 $187,829 $187,829
5 Grant County PUD (Priest Rapids/Wanapum)$17,203,940 $1,429,538 $1,429,538 $1,429,538 $1,479,022 $1,429,538 $1,429,538 $1,429,538 $1,429,538 $1,429,538 $1,429,538 $1,429,538 $1,429,538
6
7 Inland Power & Light - Deer Lake $13,054 $1,402 $1,616 $1,595 $1,117 $1,066 $881 $730 $776 $781 $814 $886 $1,390
8 Small Power $1,099,861 $101,738 $113,618 $122,233 $112,144 $129,963 $120,476 $157,365 $70,639 $43,131 $41,831 $39,041 $47,682
9 Stimson Lumber $611,355 $139,684 $106,343 $90,583 $76,205 $73,895 $108,776 $15,869 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,846,837 $255,051 $195,545 $251,978 $263,706 $222,311 $188,787 $109,462 $0 $47 $69,666 $148,788 $141,496
11 City of Spokane- Waste-to-Energy $5,037,170 $443,909 $520,424 $427,103 $489,567 $335,529 $450,350 $471,874 $588,466 $514,862 $409,654 $0 $385,432
12 Clearwater Power Company $3,382 $1,417 $1,965 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA )$29,151,875 $2,536,805 $2,459,575 $2,423,684 $2,182,183 $2,308,372 $2,241,306 $2,372,317 $2,536,107 $2,503,408 $2,546,207 $2,515,703 $2,526,208
14 Palouse Wind $20,542,655 $1,970,704 $2,210,056 $2,061,560 $2,362,591 $2,039,481 $1,590,605 $842,131 $1,266,974 $1,203,407 $1,565,921 $1,812,503 $1,616,722
15 Rattlesnake Flat, LLC $11,148,053 $665,884 $984,064 $1,238,157 $1,376,406 $1,270,231 $1,079,344 $630,495 $815,615 $833,973 $809,789 $888,965 $555,130
16 WPM Ancillary Services $1,202,881 $109,528 $121,472 $97,399 $91,278 $81,024 $87,207 $103,806 $101,875 $91,153 $78,345 $109,207 $130,587
17 Non-Mon. Accruals ($36,519)$55,354 $12,212 ($8,632)($14,628)($40,230)$31,771 ($8,666)$51,256 $20,902 ($87,735)($8,043)($40,080)
18 Total 555 Purchased Power $179,543,439 $11,479,790 $12,111,513 $11,054,914 $13,371,018 $11,547,601 $10,457,939 $9,884,786 $18,296,245 $13,687,430 $11,784,610 $15,308,517 $40,559,076
555 PURCHASED POWER
555000 $165,373,729 $11,234,745 $11,928,631 $10,633,929 $13,060,810 $10,657,207 $9,791,849 $9,256,465 $15,010,741 $11,504,825 $10,404,875 $14,705,021 $37,184,631
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $252,740 $0 $0 $0 ($12)$0 $0 $252,668 $0 $0 $84 $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 ($36,519)$55,354 $12,212 ($8,632)($14,628)($40,230)$31,771 ($8,666)$51,256 $20,902 ($87,735)($8,043)($40,080)
555700 $4,068,576 $84,396 $55,210 $339,348 $240,204 $289,688 $289,939 $191,616 $288,298 $625,204 $328,037 $445,682 $890,954
Solar Select Adjustment ($74,175)($4,233)($6,012)($7,130)($7,115)($7,867)($8,147)($8,514)($6,963)($5,240)($4,749)($4,634)($3,571)
555380 $10,610,659 $930,192 $906,770 $973,630 $915,198 $914,463 $850,787 $883,764 $801,150 $870,951 $922,940 $672,329 $968,485
Clearwater Adjustment ($10,610,659)($930,192)($906,770)($973,630)($915,198)($914,463)($850,787)($883,764)($801,150)($870,951)($922,940)($672,329)($968,485)
555710 $1,202,881 $109,528 $121,472 $97,399 $91,278 $81,024 $87,207 $103,806 $101,875 $91,153 $78,345 $109,207 $130,587
555740 $8,756,207 $0 $0 $0 $481 $567,779 $265,320 $97,411 $2,851,038 $1,450,586 $1,065,753 $61,284 $2,396,555
$179,543,439 $11,479,790 $12,111,513 $11,054,914 $13,371,018 $11,547,601 $10,457,939 $9,884,786 $18,296,245 $13,687,430 $11,784,610 $15,308,517 $40,559,076
447 SALES FOR RESALE
19 Short-Term Sales ($148,427,889)($8,010,093)($6,147,131)($10,901,200)($8,328,163)($13,060,106)($9,242,866)($12,430,398)($9,951,202)($23,992,841)($15,458,994)($12,202,600)($18,702,295)
20 Nichols Pumping Index Sale ($3,000,179)($91,371)($80,284)($76,918)($161,368)($123,758)($74,389)($180,915)($308,615)($494,786)($228,777)($291,480)($887,518)
21 Soverign/Kaiser Load Following ($139,685)($12,531)($11,481)($12,637)($11,573)($12,182)($10,913)($10,518)($10,699)($10,748)($11,854)($12,341)($12,208)
22 Pend Oreille DES ($426,686)($36,291)($30,851)($34,960)($31,674)($29,655)($22,579)($34,174)($29,734)($29,097)($36,637)($53,138)($57,896)
23 Merchant Ancillary Services ($30,722,508)($1,650,817)($1,561,478)($2,100,480)($2,197,778)($3,292,686)($3,505,173)($2,068,377)($2,384,479)($2,501,382)($2,637,225)($2,295,184)($4,527,449)
24 Total 447 Sales for Resale ($182,614,947)($9,801,103)($7,831,225)($13,101,269)($10,690,450)($16,488,199)($12,849,140)($14,724,382)($12,684,729)($27,028,854)($18,373,487)($14,854,743)($24,187,366)

447 SALES FOR RESALE
447000 ($111,873,235)($5,173,718)($3,861,452)($7,428,467)($10,718,639)($15,134,882)($7,199,518)($7,814,936)($5,007,820)($19,093,655)($11,479,127)($7,341,920)($11,619,101)
Deduct Revenue From Solar Select $1,972,496 $22,736 $75,972 $98,117 $237,423 $199,113 $121,734 $309,020 $332,192 $264,639 $89,142 $117,317 $105,091
447100 $19,029,172 $0 ($166,176)$14,400 $6,629,820 $5,347,276 $771,264 ($1,614,500)($1,494,288)$1,637,984 ($144,960)$275,600 $7,772,752
447150 ($44,005,596)($2,812,376)($2,137,430)($1,583,613)($2,791,797)($2,340,315)($1,203,543)($2,124,846)($3,648,467)($5,041,278)($3,111,637)($3,577,704)($13,632,590)
447700 ($4,016,690)($77,400)($59,189)($327,530)($238,944)($279,600)($292,295)($191,400)($295,800)($620,600)($344,323)($436,500)($853,109)
447710 ($1,202,881)($109,528)($121,472)($97,399)($91,278)($81,024)($87,207)($103,806)($101,875)($91,153)($78,345)($109,207)($130,587)
447720 ($30,722,508)($1,650,817)($1,561,478)($2,100,480)($2,197,778)($3,292,686)($3,505,173)($2,068,377)($2,384,479)($2,501,382)($2,637,225)($2,295,184)($4,527,449)
447740 ($11,795,705)$0 $0 ($1,676,297)($1,519,257)($906,081)($1,454,402)($1,115,537)($84,192)($1,583,409)($667,012)($1,487,145)($1,302,373)
($182,614,947)($9,801,103)($7,831,225)($13,101,269)($10,690,450)($16,488,199)($12,849,140)($14,724,382)($12,684,729)($27,028,854)($18,373,487)($14,854,743)($24,187,366)
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $8,627,466 $631,287 $799,627 $782,074 $545,982 $160,319 $335,339 $790,633 $1,009,093 $824,951 $900,404 $906,938 $940,819
26 Kettle Falls Gas-501120 $97,853 $11,538 $3,487 $5,370 $2,863 $4,024 $4,363 ($1,872)$2,357 $16,595 $1,389 $7,644 $40,095
27 Colstrip Coal-501140 $31,371,718 $2,860,347 $2,966,453 $3,119,783 $1,466,394 $1,853,828 $2,075,202 $2,778,203 $3,697,925 $2,973,825 $2,903,003 $2,335,684 $2,341,071
28 Colstrip Oil-501160 $159,677 $22,035 $0 $16,587 $0 $466 $55,282 $0 $0 $0 $31,333 $6,479 $27,495
29 Total 501 Fuel Expense $40,256,714 $3,525,207 $3,769,567 $3,923,814 $2,015,239 $2,018,637 $2,470,186 $3,566,964 $4,709,375 $3,815,371 $3,836,129 $3,256,745 $3,349,480
30 Kettle Falls 503,316 41,132 53,137 51,108 35,405 9,389 20,234 45,624 56,386 45,206 47,838 48,143 49,714
31 Colstrip 1,004,542 103,081 83,755 99,302 45,750 55,630 63,645 85,351 100,926 86,810 99,717 91,356 89,219
501 FUEL-COST PER TON
32 Kettle Falls $15.35 $15.05 $15.30 $15.42 $17.08 $16.57 $17.33 $17.90 $18.25 $18.82 $18.84 $18.92
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
2022 WA ID Actual Deferrals With Authorized Split ID Monthly 2
ID PCA December 2022 Page 7 of 19
Line
No.TOTAL Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
547 FUEL
34 NE CT Gas-547213 $113,755 ($4,649)$5,526 $19,264 $3,556 $2,646 $1,336 ($3,446)($174)$1,549 ($1,686)$60,070 $29,763
35 Boulder Park-547216 $5,156,028 $77,272 $71,797 $21,157 $423,994 $159,713 $70,780 $282,994 $483,243 $757,305 $801,702 $815,195 $1,190,876
36 Kettle Falls CT-547211 $282,120 ($951)$7,921 $1,966 $25,228 $7,275 $7,732 $11,966 $50,922 $98,709 $53,519 $576 $17,257
37 Coyote Springs2-547610 $78,375,362 $4,751,336 $6,208,877 $5,367,061 $6,651,047 $2,794,922 $1,982,425 $3,900,496 $6,745,136 $8,171,497 $7,281,994 $9,790,476 $14,730,095
38 Lancaster-547312 $72,494,812 $4,378,393 $5,695,889 $4,602,489 $891,833 $6,359,670 $1,973,838 $5,283,132 $6,731,369 $7,695,793 $6,992,512 $8,749,290 $13,140,604
39 Rathdrum CT-547310 $15,442,280 $108,275 $126,413 $47,125 $986,394 $181,852 $217,472 $482,310 $1,628,107 $3,083,151 $3,499,984 $2,434,697 $2,646,500
40 Total 547 Fuel Expense $171,864,357 $9,309,676 $12,116,423 $10,059,062 $8,982,052 $9,506,078 $4,253,583 $9,957,452 $15,638,603 $19,808,004 $18,628,025 $21,850,304 $31,755,095
41 TOTAL NET EXPENSE $209,049,563 $14,513,570 $20,166,278 $11,936,521 $13,677,859 $6,584,117 $4,332,568 $8,684,820 $25,959,494 $10,281,951 $15,875,277 $25,560,823 $51,476,285
202201 202202 202203 202204 202205 202206 202207 202208 202209 202210 202211 202212
42 456100 ED AN ($28,212,258)($1,203,651)($1,175,793)($1,256,613)($1,939,952)($2,178,819)($3,314,739)($3,167,663)($2,620,190)($2,853,729)($2,637,189)($2,779,486)($3,084,434)
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 ($3,250)$0 $0 $0 $0 ($2,125)($1,125)$0 $0 $0 $0 $0 $0
45 456030 ED AN - Clearwater Trans ($1,650,000)($137,500)($137,424)($137,576)($137,500)($137,500)($137,500)($137,500)($137,500)($137,500)($137,500)($137,500)($137,500)
46 456130 ED AN - Ancillary Services Revenue ($1,202,881)($109,526)($121,472)($97,399)($91,280)($81,024)($87,207)($103,806)($101,875)($91,153)($78,345)($109,207)($130,587)
47 456017 ED AN - Low Voltage ($121,796)($10,167)($10,167)($10,167)($10,167)($10,167)($10,167)($10,167)($10,167)($10,167)($10,167)($10,063)($10,063)
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 ($1,779,528)($148,294)($148,294)($148,294)($148,294)($148,294)($148,294)($148,294)($148,294)($148,294)($148,294)($148,294)($148,294)
50 Total 456 Transmission Revenue ($33,956,509)($1,691,371)($1,675,383)($1,732,282)($2,409,426)($2,640,162)($3,781,265)($3,649,663)($3,100,259)($3,323,076)($3,093,728)($3,266,783)($3,593,111)
51 565000 ED AN $20,166,199 $1,548,018 $1,815,874 $1,718,585 $1,668,736 $1,600,142 $1,569,179 $1,644,959 $1,684,977 $1,725,609 $1,687,223 $1,566,784 $1,936,113
52 565710 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 $20,220,631 $1,552,554 $1,820,410 $1,723,121 $1,673,272 $1,604,678 $1,573,715 $1,649,495 $1,689,513 $1,730,145 $1,691,759 $1,571,320 $1,940,649
54 557165 ED AN $154,036 $8,671 $12,827 $15,016 $33,599 $9,887 $51,922 ($6,561)$16,427 ($6,256)$17,059 $15,247 ($13,802)
55 557018 ED AN $47,955 $3,687 $3,313 $3,691 $3,648 $4,126 $5,047 $4,747 $4,654 $4,072 $3,777 $3,559 $3,634
56 Total 557 ED AN Broker & Related Fees $201,991 $12,358 $16,140 $18,707 $37,247 $14,013 $56,969 ($1,814)$21,081 ($2,184)$20,836 $18,806 ($10,168)
57 537000 ED AN - MT Invasive Species $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
58 Total 537 ED AN MT Invasive Species $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Econ Dispatch-557010 $12,462,806 ($3,219,304)$1,501,227 ($18,670)$678,773 $2,081,774 $2,509,463 $487,731 $2,861,757 $6,360,077 $5,880,320 $669,848 ($7,330,190)
60 Econ Dispatch-557150 $15,795,240 $3,077,287 ($1,109,407)($230,441)$2,994,098 $5,228,665 $12,282,800 $2,743,726 ($436,191)($6,612,904)($7,579,032)$1,487,260 $3,949,379
61 Gas Bookouts-557700 $5,178,582 $104,025 $192,213 $97,556 $252,538 $71,650 $961,411 $0 $2,014,304 $23,010 $128,465 $1,161,784 $171,626
62 Gas Bookouts-557711 ($5,178,582)($104,025)($192,213)($97,556)($252,538)($71,650)($961,411)$0 ($2,014,304)($23,010)($128,465)($1,161,784)($171,626)
63 Intraco Thermal Gas-557730 $54,765,601 $2,299,563 $2,459,022 $4,559,576 $3,421,251 $4,813,987 $3,647,973 $6,846,144 $5,446,521 $5,865,046 $7,343,148 $2,152,111 $5,911,259
64 Fuel Dispatch-456010 $6,427,398 $4,105,989 ($1,177,715)($345,224)($563,775)($913,260)($138,563)($332,243)($10,773)($553,500)($1,507,453)$507,863 $7,356,052
65 Fuel Dispatch-456015 ($83,571,666)($4,261,910)($2,694,357)($4,617,011)($1,936,542)($14,733,979)($18,374,851)($9,019,705)($10,668,611)($6,762,223)($4,625,883)($3,839,979)($2,036,615)
66 Other Elec Rev - Extraction Plant Cr - 456018 ($563,623)($45,009)($53,303)($55,378)($71,495)($49,770)($51,583)($42,166)($47,782)($55,170)($35,821)($34,296)($21,850)
67 Other Elec Rev - Specified Source - 456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
68 Intraco Thermal Gas-456730 ($11,726,466)$0 ($229,809)($17,514)($192,379)($2,218,634)($1,742,151)($1,846,708)($1,111,116)($785,235)($651,986)($223,636)($2,707,298)
69 Fuel Bookouts-456711 $3,980,053 $0 $39,330 $21,975 $205,499 $128,018 $1,198,401 $0 $525,117 $22,328 $125,103 $1,055,282 $659,000
70 Fuel Bookouts-456720 ($3,980,053)$0 ($39,330)($21,975)($205,499)($128,018)($1,198,401)$0 ($525,117)($22,328)($125,103)($1,055,282)($659,000)
71 Other Purchases and Sales Subtotal ($6,410,710)$1,956,616 ($1,304,342)($724,662)$4,329,931 ($5,791,217)($1,866,912)($1,163,221)($3,966,195)($2,543,909)($1,176,707)$719,171 $5,120,737
($4,425,644)($1,414,232)($307,070)($136,175)($436,333)($148,871)($113,438)($121,170)($55,990)($94,357)($345,205)($992,819)($259,984)
74 Misc. Power Exp. Actual-557160 $684,245 $0 $0 $0 $0 $0 $0 $61,944 $0 $498,920 $0 $0 $123,381
75 Misc. Power Exp. Subtotal $684,245 $0 $0 $0 $0 $0 $0 $61,944 $0 $498,920 $0 $0 $123,381
76 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Wind REC Exp Actual 557395 $1,540 $18 $51 $55 $146 $119 $79 $195 $267 $403 $124 $76 $7
78 Wind REC Subtotal $1,540 $18 $51 $55 $146 $119 $79 $195 $267 $403 $124 $76 $7
79 456030 ED ID - Clearwater Trans $165,000 $13,750 $13,750 $13,742 $13,758 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750
2022 WA ID Actual Deferrals With Authorized Split ID Monthly 3
ID PCA December 2022 Page 8 of 19
Line
No.TOTAL Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
81 Clearwater ($188,087)($15,202)($18,473)($17,922)($19,288)($16,717)($17,074)($13,847)($16,270)($14,041)($15,658)($15,975)($7,620)
82 Net Resource Optimization ($10,150,569)$542,402 ($1,611,361)($860,782)$3,893,744 ($5,939,969)($1,980,271)($1,222,252)($4,021,918)($2,138,943)($1,521,788)($273,572)$4,984,141
83 EIM Incremental O&M Costs (Idaho share)$770,464 $0 $0 $0 $0 $0 $285,963 $81,634 $82,979 $94,738 $92,232 $72,609 $60,309
84 Adjusted Actual Net Expense $186,724,148 $14,979,033 $18,762,333 $11,132,085 $16,918,130 ($329,318)$535,327 $5,593,095 $20,679,342 $6,693,312 $13,113,652 $23,731,950 $54,915,207
2022 WA ID Actual Deferrals With Authorized Split ID Monthly 4
ID PCA December 2022 Page 9 of 19
Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 YTD
Total Billed Sales 312,582 286,100 294,652 250,324 234,871 224,768 240,846 280,087 263,700 219,698 255,447 315,484 3,178,559
Deduct Prior Month Unbilled (178,537) (170,473) (160,606) (136,399) (144,415) (140,912) (136,729) (166,307) (168,092) (126,815) (138,242) (176,077) (1,843,604)
Add Current Month Unbilled 170,473 160,606 136,399 144,415 140,912 136,729 166,307 168,092 126,815 138,242 176,077 188,601 1,853,668
Total Retail Sales 304,518 276,233 270,445 258,340 231,368 220,585 270,424 281,872 222,423 231,125 293,282 328,008 3,188,623
Test Year Consumption 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 210,200 227,542 262,248 292,013 2,966,809
Difference from Test Year 14,279 16,893 18,507 24,967 6,712 1,275 25,407 30,939 12,223 3,583 31,034 35,995 221,814
Load Change Adjustment Rate - $24.89 $24.89 $24.89 $24.89 $24.89 $24.89 $24.89 $24.89 $24.89 $24.89 $24.89 $24.89
$355,404 $420,467 $460,639 $621,429 $167,062 $31,735 $632,380 $770,072 $304,230 $89,181 $772,436 $895,916 $5,520,951
Page 4 of 4
ID PCA December 2022 Page 10 of 19
Accounting Period: 202212 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 235,236.37 0 0 3,039,775.18
0011 - GENERAL SERVICE 0 0 67,989.95 0 0 1,001,530.13
0012 - RESID&FARM-GEN SERV 0 0 6,706.35 0 0 80,658.06
0021 - LARGE GENERAL SERV 0 0 76,862.47 0 0 1,294,538.27
0022 - RESID&FRM-LGE GEN SE 0 0 1,277.16 0 0 17,361.34
0025 - EXTRA LGE GEN SERV 0 0 42,548.33 0 0 826,367.25
0031 - PUMPING SERVICE 0 0 5,318.93 0 0 134,246.07
0032 - PUMPING SVC RES&FRM 0 0 449.59 0 0 10,017.45
0041 - CO OWNED ST LIGHTS 0 0 1.92 0 0 36.03
0042 - CO OWND ST LTS SO VA 0 0 794.65 0 0 12,662.2
0044 - CST OWND ST LT SO VA 0 0 32.5 0 0 590.98
0045 - CUST OWND ST LT ENGY 0 0 35.91 0 0 768.6
0046 - CUST OWND ST LT S V 0 0 118.17 0 0 2,144.54
0047 - AREA LIGHT-COM&INDUS 0 0 42.92 0 0 808.87
0048 - AREA LGHT-FARM&RESID 0 0 103.15 0 0 1,998.14
0049 - AREA LGHT-HI PRES SO 0 0 273.74 0 0 4,964.56
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 35,393.22 0 0 893,858.02
Overall - Summary 0 0 473,185.33 0 0 7,322,325.69
For Internal Use Only
Conversion Factor 0.995646 Conversion Factor Chan es October 1st ot Every Year471,125.08
Electric Revenue Report by Revenue Class Data Source: Financial Reporting
Data Updated Daily
Run Date: Jan 8, 2023

H:\Power Deferrals\Power Deferral Journals\ID PCA\2022 ID PCA\2022 Cognos Reports\Dec 2022Revenue_RateSch_CM_YTD for ID PCA
ID PCA December 2022 Page 11 of 19
State Code: ID
Accounting Period Service Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt YTD Average Meters YTD Usage YTD Revenue Amt
01 01 RESIDENTIAL 124,191 162,478,172 15,286,868 123,060 1,379,466,388 136,166,484
21 21 FIRM COMMERCIAL 18,937 97,765,288 8,264,063 18,535 1,039,676,736 94,303,446
31 31 FIRM- INDUSTRIAL 339 81,690,073 3,967,517 326 1,182,815,853 55,231,419
39 39 FIRM-PUMPING-IRRIGATION ONLY 42 24,784 2,929 42 2,040,039 203,632
51 51 LIGHTING-PUBLIC STREET AND HIWAY 210 678,010 265,222 188 6,943,248 2,797,260
80 80 INTERDEPARTMENT REVENUE 49 289,743 23,944 49 2,490,058 228,437
83 83 MISC-SERVICE REVENUE SNP 0 0 4,012 0 0 82,490
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 114,536
OD OD Other Electric Direct 0 0 2,200 0 0 25,800
143,768 342,926,069 27,826,298 142,201 3,613,432,322 289,153,505
143,768 342,926,069 27,826,298 142,201 3,613,432,322 289,153,505
143,768 342,926,069 27,826,298 142,201 3,613,432,322 289,153,505
For Internal Use Only
202212 - Summary
Overall - Summary
Run Date: Jan 8, 2023
202212 ED
ED - Summary
Revenue By Revenue Class Data Source: Financial Reporting
Electric Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2022 ID PCA\2022 Cognos Reports\Dec 2022Revenue By Revenue Class ID
ID PCA December 2022 Page 12 of 19
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 3800 01 001 76,987,550 $7,432,927
01 RESIDENTIAL 3800 01 032 138,785 $17,352
01 RESIDENTIAL 3800 01 022 418,048 $29,537
01 RESIDENTIAL 3800 01 012 2,194,957 $226,698
79,739,341 $7,706,513
21 FIRM COMMERCIAL 3800 21 021 22,567,373 $1,699,535
21 FIRM COMMERCIAL 3800 21 031 1,208,671 $124,463
21 FIRM COMMERCIAL 3800 21 025 4,698,933 $280,719
21 FIRM COMMERCIAL 3800 21 011 21,862,731 $2,102,494
50,337,708 $4,207,211
31 FIRM INDUSTRIAL 3800 31 025P 30,592,034 $1,611,620
31 FIRM- INDUSTRIAL 3800 31 031 526,295 $53,508
31 FIRM-INDUSTRIAL 3800 31 025PG 39,530,000 $968,485
31 FIRM- INDUSTRIAL 3800 31 011 305,766 $28,420
31 FIRM-INDUSTRIAL 3800 31 025 24,553,829 $1,461,547
31 FIRM- INDUSTRIAL 3800 31 021 2,545,559 $185,030
98,053,482 $4,308,609
228,130,532 $16,222,333
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 2800 01 021 0
01 RESIDENTIAL 2800 01 032 194,069 $29,841
01 RESIDENTIAL 2800 01 012 4,163,723 $575,619
01 RESIDENTIAL 2800 01 011 0
01 RESIDENTIAL 2800 01 001 149,914,440 $14,447,832
01 RESIDENTIAL 2800 01 022 1,816,881 $150,935
01 RESIDENTIAL 2800 01 002 779,948 $49,628
156,869,061 $15,253,855
21 FIRM COMMERCIAL 2800 21 025 24,065,726 $1,651,332
21 FIRM COMMERCIAL 2800 21 021 52,530,086 $4,900,099
21 FIRM COMMERCIAL 2800 21 011 29,751,950 $3,820,464
21 FIRM COMMERCIAL 2800 21 031 1,922,603 $197,955
108,270,365 $10,569,850
31 FIRM- INDUSTRIAL 2800 31 011 252,650 $31,333
31 FIRM- INDUSTRIAL 2800 31 021 4,650,255 $411,852
31 FIRM-INDUSTRIAL 2800 31 025I 37,639,530 $1,962,186
31 FIRM-INDUSTRIAL 2800 31 025 24,807,409 $1,935,765
31 FIRM- INDUSTRIAL 2800 31 031 396,920 $40,717
67,746,764 $4,381,853
332,886,190 $30,205,558
561,016,721 $46,427,891
Current Month Journal Entry
Jurisdiction: ID
01
01 - Summary
21
21 - Summary
31
31 - Summary
ID - Summary
Jurisdiction: WA
01
01 - Summary
21
21 - Summary
31
31 - Summary
WA - Summary
Overall - Summary
H:\Revenue\Unbilled Revenue\2022 Unbilled\Electric Unbilled\December\SOX Electric Unbilled 202212 Journal Entry
ID PCA December 2022 Page 13 of 19
Explanation:
To record EIM Deferred costs in accordance with IPUC Order No.34606 -
Post costs of which 90% are to be deferred through the PCA.
Seq. Project Task Exp.Co. FERC Ser. Jur.
10 03805834 - EIM Deferral - ID 407434 - EIM Deferred O&M 885
Miscellaneous
(54,278.10) 001 182386 - REGULATORY ASSET ID
PCA DEFERRAL 2
ED ID
Comment: EIM PCA Deferral ID - 202212
Total:(54,278.10)
Prepared by Anna Smith
Reviewed by
Corporate Accounting use Only
Date
Date
Page 1 of 1
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
240 - EIM DEFERRAL
Last Saved by:
Submitted by:
Approved by:
Anna Smith
Anna Smith
Printed 01/05/2023 at 9:26 AM
Last Update: 01/05/2023 9:25 AM
Approval Requested: 01/05/2023 9:25 AM
Energy Delivery Accounting
C
DJ
USD
Effective Date: 202212
1/5/23
01/05/2023
ID PCA December 2022 Page 14 of 19
EIM Incremental Expense Charges - 202212 - December 2022 Deferral
202203 202204 202205 202206 202207 202208 202209 202210 202211 202212 Total028114,220 15,824 10,549 10,022 10,385 11,356 15,331 11,356 10,788 1,136 109,396051091,900 2,262 2,068 5,494 8,791 6,205 7,110 4,137 3,878 3,361 125,768
05807 1,745 4,487 5,484 3,988 6,231 5,613 5,444 3,629 52,374
05673 5,100 12,617 10,910 8,867 7,644 5,809 11,619 9,173 11,619 8,867 184,492036521,624 2,088 1,392 2,854 9,745 8,353 15,592 11,137 11,137 10,024 179,234058233,106 8,725 3,371 5,374 6,436 3,089 9,955 6,865 6,522 6,179 68,409
05680 4,295 15,569 5,436 11,619 9,192 12,230 14,676 8,867 11,619 10,090 186,255
05715 4,546 13,637 9,779 10,801 7,777 11,233 15,553 8,353 5,473 10,081 171,133057176761,459 837 3,433 6,179 6,694 8,753 6,350 6,865 6,179 86,432058414566863685,243 7,448 7,056 9,800 4,851 4,753 1,176 42,190
05282 542 6,850 6,323 9,748 14,095 3,952 2,239 1,647 48,939
05730 2,724 5,351 3,832 5,654 6,355 6,355 11,412 8,077 4,038 6,462 99,603
05713 48,805057158752,624 1,905 2,106 4,212 4,320 3,132 2,025 1,053 2,079 39,697
05673 982 2,039 3,332 3,554 2,580 1,118 3,640 1,204 2,236 2,150 44,500
05807 748 1,145 4,231
05680 1,057 3,725 992 2,236 4,472 4,128 2,780 2,150 2,236 2,666 39,761057136,661
02811 1,655
05841 37 37
05841 54 54056806601,392057301,109 1,943
05282 169 715
05713 750057151,040 1,790051095621,496
02811 454 454
05673 787 1,52905823454500954057179601,870
03652 931 2,292
32,139.29 93,784.3 57,763.64 88,593.1 103,022.31 101,683.78 150,826.23 94,110.61 89,900.76 75,724.03 1,554,811.36626 Hardware Purchases 80618 Software 37,953 37,953 40,788 39,976 38,327 38,327 38,327 38,327 38,327 38,327 460,477
661 Hosting Services 5,158 5,078 5,078 5,078 5,078 5,078 16,796 6,380 6,380 6,380 71,166
43,110.84 43,030.95 45,866.07 45,053.48 43,405.19 43,405.19 55,123.91 44,707.27 44,707.27 44,707.27 531,722.49
530 Stores/Material Loading 436436.34
020 Professional Services 25,038 43,838 90,418 7,571 8,198 850,736
035 Workforce - Contract 7,018 -1,367 8,881 8,015 7,926 7,519 2,849 49,098
010 General Services 61,750
25,037.5 43,837.92 97,435.51 6,204.06 17,078.03 8,014.73 7,926.41 7,519.11 2,848.99 961,583.85
560 Road Vehicles 600
565 Small Vehicles 612
1,211.75
205 Airfare 292 605 3,032
220 Employee Car Rental 50
235 Employee Misc Expenses 179 226 846
210 Employee Auto Mileage 41 39 149 25 25 1,944
215 Employee Business Meals 53 60 4,256
230 Employee Lodging 919 238 1,257
225 Conference Fees 799
40.95 38.61 440.71 1,175.93 630.19 522.63 12,184.08
810 Advertising Expenses 926
915 Printing 46 4 86
880 Materials & Equipment 4,076
885 Miscellaneous 7,438
45.82 4.36 12,525.29
75,250.13 161,893.7 147,467.63 231,166.52 152,631.56 162,607.71 215,145.16 147,374.48 142,649.77 123,280.29 3,074,475.16
885 Miscellaneous -211,812 -73,471 -74,681 -85,264 -83,009 -65,348 -1,338,259
-211,812 -73,471 -74,681 -85,264 -83,009 -65,348.4 -1,338,259.4
-211,812 -73,471 -74,681 -85,264 -83,009 -65,348.4 -1,338,259.4
305 Incentive/Bonus Pay 05282 19
19.06
035 Workforce - Contract 795 4,094 1,816 944 710 8,615
795.13 4,094.07 1,815.7 944.18 709.96 8,615.4
795.13 4,094.07 1,815.7 944.18 709.96 8,634.46
885 Miscellaneous -45,555 699,119
-45,555 699,119
-45,555 699,119
75,250 161,894 147,468 -25,405 83,255 89,742 130,825 65,075 77,301 123,280 2,443,969
Apply OH Rate to Incremental Labor 24,969 73,330 46,609 68,164 80,100 76,263 113,874 69,877 62,481 51,682
Total with Overheads plus DJ240 Entry 100,219 235,224 194,077 300,125 236,825 240,686 329,963 217,962 205,131 174,962 2,235,174
P/T Ratio 34,546 81,082 66,898 103,453 81,634 82,965 113,738 75,131 70,709 60,309 770,465
<1>90%693,418.50 DJ240 - EIM Deferral (257,367) (73,471) (74,681) (85,264) (83,009) (65,348) - (639,140) Current Month Deferral 54,278.10
<1>Post go live costs to which 90% are to be deferred through the PCA.
ID
Total
AA Labor Labor
Total
Non-Labor: Expenditure types 509, 510, 511, 512, 514, 515, 516, 520, 525 (labor driven overheads) are not incremental
Total
Non-Labor Contractor
Non-Labor
Total
Labor
Non-Labor
Total
Total
Total
Voucher
Total
NONE
Labor overhead on Incremental labor will be manually calculated each month as part of the deferral journal process.
Transaction AmountIncrementalOPERAN Labor
TotalNon-Labor
Total
Voucher
340 Regular Payroll - NU
Total
Total
ID
Voucher
320 Overtime Pay - NU
305 Incentive/Bonus Pay
Centralized Assets
Total
Overhead Total
Contractor
Total
Transportation
Total
Employee Expenses
P:\04 - Journal Entries\2022\12 - December\240 - EIM Deferral\EIM Incremental Expense Charges - 202212
ID PCA December 2022 Page 15 of 19
EIM Incremental Expense Charges - 202212 - OH Rates
Budgeted Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
Payroll Benefits
Payroll Benefits - I&D
Payroll Non-Service Benefits
Payroll Taxes
One Leave
Incentive Payroll tax - NU
Incentive - NU
NU Labor OH Rate
P:\04 - Journal Entries\2022\12 - December\240 - EIM Deferral\EIM Incremental Expense Charges - 202212
ID PCA December 2022 Page 16 of 19
EIM Incremental Expense Charges - 202212 - PT Ratio with 2021 Data
Avista Utilities
Production/Transmission Percentage
12 Months Ended 12/31/2021
Washington Idaho Total
Actual Jurisdictional Allocation (12/31/2021)
Energy Retail Sales (MWH)5,729,047 3,500,926 9,229,973
Energy Retail Sales Percentage 62.07% 37.93% 100.00%

MW's Peak (Retail + Adjustments)12,496 6,577 19,072
MW's Peak Percentage 65.52% 34.48% 100.00%

Final Grand Summary - Allocation of Load by
Jurisdiction (Based on 50/50 Weighting)63.79%36.21% 100.00%

Adjusted Jurisdictional Allocation
Energy Retail Sales (MWH)5,729,047 3,500,926 9,229,973
Less: Adjustments to Idaho Load (425,937)(425,937)
Energy Retail Sales (MWH)5,729,047 3,074,989 8,804,036
Energy Retail Sales Percentage 65.07% 34.93% 100.00%

MW's Peak (Retail + Adjustments)12,496 6,577 19,072
Less: Adjustments to Washington Load (Note 1)(942)(942)
Less: Adjustments to Idaho Load (Note 2)(622) (622)
MW's Peak (Retail + Adjustments)11,554 5,955 17,508
MW's Peak Percentage 65.99% 34.01% 100.00%

Adjusted Production Transmission Jurisdiction
(Based on 50/50 Weighting)65.53%34.47% 100.00%
Note 1 Pend Oreille PUD/Kaiser Adjustment
Note 2 Clearwater Paper Adjustment
P:\04 - Journal Entries\2022\12 - December\240 - EIM Deferral\EIM Incremental Expense Charges - 202212
ID PCA December 2022 Page 17 of 19


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ID PCA December 2022 Page 18 of 19


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ID PCA December 2022 Page 19 of 19