20230712PCA Report - June 2023.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170

July 12, 2023

Jan Noriyuki
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd. Bldg. 8 Suite 201-A
Boise, Idaho 83714

Dear Ms. Noriyuki

Purchase Cost Adjustment (PCA) Report for the Month of June 2023

Pursuant to Order No. 34602, enclosed is an electronic copy of Avista’s electric Power Cost
Adjustment (PCA) report for the month of June 2023. During the month of May, PCA expenses
were lower than authorized for the Idaho jurisdiction by $1,274,951 (after sharing), as shown on
page 5 of the attached report. For the 2022-2023 PCA year, the total deferral balance is
$16,017,001 (page 3) 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
2023 JULY 12, 2023 4:54PM
IDAHO PUBLIC
UTILITIES COMMISSION

AVISTA UTILITIES

POWER COST ADJUSTMENT REPORT

MONTH OF JUNE 2023

ID PCA June 2023 Page 1 of 18
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 1,328,243.00 0.00 Current Deferral Expense - PCA
10 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 0.00 1,328,243.00 Current Deferral Reg Asset - PCA
11 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 28,773.00 Interest Income on 182386
12 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 28,773.00 0.00 Reg Asset ID PCA Deferral
60 001 182385 - REGULATORY ASSET ID PCA
DEFERRAL 1
ED ID DL 0.00 376,416.00 Amortizing Deferral
70 001 557390 - IDAHO PCA AMT ED ID DL 376,416.00 0.00 Amortizing Deferral Expense
80 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,685.00 Interest on Deferral
90 001 182385 - REGULATORY ASSET ID PCA
DEFERRAL 1
ED ID DL 1,685.00 0.00 Interest on Deferral
Totals:1,735,117.00 1,735,117.00
Prepared by Jennifer Hossack
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:
Jennifer Hossack
Jennifer Hossack
Printed 07/07/2023 at 11:05 AM
Last Update: 07/07/2023 11:03 AM
Approval Requested: 07/07/2023 11:05 AM
Resource Accounting
C
DJ
USD
Effective Date: 202306
07/07/23
ID PCA June 2023 Page 2 of 18
Idaho Power Cost Adjustment (PCA) Deferral Balance - Current Year Bucke
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Month Ending Account Beg. Balance
Balance
Transfer
Deferral -
Sur./(Reb.) Adjustments Interest
Interest
Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2022 182386 13,241,877
1/31/2023 182386 13,241,877 1,922,276 39,92 22,070 15,226,147 15,226,147 0 DJ240 EIM Deferral
2/28/2023 182386 15,226,147 3,690,07 49,912 25,377 18,991,511 18,991,511 0 DJ240 EIM Deferral
3/31/2023 182386 18,991,511 1,263,290 108,066 31,653 20,394,520 20,394,520 0 DJ240 EIM Deferral
4/30/2023 182386 20,394,520 1,885,90 51,725 33,992 22,366,141 22,366,141 0 DJ240 EIM Deferral
5/31/2023 182386 22,366,141 (5,192,918) 52,678 37,278 17,263,179 17,263,179 0 DJ240 EIM Deferral
6/30/2023 182386 17,263,179 (1,328,243) 53,292 28,773 16,017,001 17,316,471 1,299,470 DJ240 EIM Deferral
6/30/2023 182387 0
7/31/2023 182387
8/31/2023 182387
9/30/2023 182387
10/31/2023 182387
11/30/2023 182387
12/31/2023 182387
Monthly Entry:
Debit Credit
557380 ED ID 1,328,243 0 Idaho PCA-Def
182386 ED ID 0 1,328,243 Regulatory Asset ID PCA Deferral
419600 ED ID 0 28,773 Interest Income Energy Deferrals
182386 ED ID 28,773 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\2023 ID PCA\2023 DJ480 ID PCA Current Year
ID PCA June 2023 Page 3 of 18
Idaho Power Cost Adjustment (PCA) Deferral Balance - Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Month Ending Account Beg. Balance
Balance
Transfer Amortization Adjustments Interest
Interest
Adjustments
Balance with
Interest GLW Balance Recon Adjustment Notes
12/31/2022 182385 3,100,119
1/31/2023 182385 3,100,119 (525,998)5,167 2,579,288 2,579,288 0
2/28/2023 182385 2,579,288 (386,879)4,299 2,196,708 2,196,708 0
3/31/2023 182385 2,196,708 (459,022)3,661 1,741,347 1,741,347 0
4/30/2023 182385 1,741,347 (373,555)2,902 1,370,694 1,370,694 0
5/31/2023 182385 1,370,694 (361,712)2,285 1,011,267 1,011,267 0
6/30/2023 182385 1,011,267 (376,416)1,685 636,536 1,011,267 374,731
7/31/2023 182385
8/31/2023 182385
9/30/2023 182385
10/31/2023 182385
10/31/2023 182386
11/30/2023 182386 0
12/31/2023 182386
Entry:
Debit Credit
182385 ED ID 0 376,416 Regulatory Asset ID PCA Deferral
557390 ED ID 376,416 0 Idaho PCA Amt
419600 ED ID 0 1,685 Interest Income Energy Deferrals
182385 ED ID 1,685 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\2023 ID PCA\2023 DJ480 ID PCA
ID PCA June 2023 Page 4 of 18
Line
No.IDAHO ACTUALS TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
1 555 Purchased Power $98,349,616 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $1,537,650 $0 $0 $0 $0 $0
2 447 Sale for Resale ($119,907,490) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($1,506,461)$0 $0 $0 $0 $0
3 501 Thermal Fuel $20,016,173 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $42,497,702 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($17,243,574) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237)$0 $0 $0 $0 $0 $0
6 565 Transmission Exp $10,169,645 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0
8 557 Expenses $1,011,934 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $35,282,338 ($1,004,626) $19,875,447 $15,149,781 $12,440,063 ($11,679,474) $469,958 $31,189 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE - SYSTEM
Total through
June Jan/23 Feb/23 Mar/23 Apr/23 May/23 Jun/23 Jul/23 Aug/23 Sep/23 Oct/23 Nov/23 Dec/23
10 555 Purchased Power 38,610,841.00 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 (20,377,450.00) (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 14,167,158.00 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 30,983,580.00 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 (11,483,885.00) (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 8,639,382.00 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 (3,835,923.00) (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 805,002.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments/Other Exp 557 Sep - Dec 315,816.00 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 57,824,521.00 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 ($22,573,372) ($17,576,070) $5,367,311 $3,436,393 $5,316,560 ($16,426,265) ($2,691,301) ($4,756,307)
22 Resource Optimization $38,536,824 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $0 $0 $0 $0 $0 $0
23 Adjusted Actual - Authorized Net Expense $15,963,452 $9,383,289 $10,879,926 $5,850,367 $7,206,419 ($14,958,395) ($2,398,154) ($4,756,307)
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 $5,485,042 $3,224,098 $3,738,343 $2,010,186 $2,476,126 ($5,139,705) ($824,006) ($1,634,267)
26 Idaho 100% Activity (Clearwater)($74,988) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379)$0 $0 $0 $0 $0 $0
27 ($2,920,738) ($1,070,374) $380,891 ($592,214) ($372,499) ($618,102) ($648,440) $10,097,465
28 $2,489,316 $2,135,862 $4,100,083 $1,403,656 $2,095,449 ($5,769,909) ($1,475,825) $8,463,198
29 90% of Net Power Cost Change $2,240,384 $1,922,276 $3,690,075 $1,263,290 $1,885,904 ($5,192,918) ($1,328,243) $7,616,878
30 ($2,240,384) ($1,922,276) ($3,690,075) ($1,263,290) ($1,885,904) $5,192,918 $1,328,243 ($7,616,878)
31 Energy Imbalance Market Incremental O&M Costs $395,108 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $0 $0 $0 $0 $0 $0
32 $355,598 $39,924 $49,912 $108,066 $51,726 $52,678 $53,292 $0 $0 $0 $0 $0 $0
33 ($355,598) ($39,924) ($49,912) ($108,066) ($51,726) ($52,678) ($53,292)$0 $0 $0 $0 $0 $0
34 ($2,595,982) $1,962,200 $3,739,987 $1,371,356 $1,937,630 ($5,140,240) ($1,274,951) $7,616,878 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!Total Deferral Balance Sheet Entry
Avista Corp. - Resource Accounting
IDAHO POWER COST DEFERRALS
ID Load Change Adjustment (+) Surcharge; (-)
Rebate
Net Power Cost Increase (+) Surcharge; (-)
Rebate
Acct 407434 Entry; (+) Rebate, (-) Surcharge
Acct 557380 Entry; (+) Rebate, (-) Surcharge
90% of Energy Imbalance Market
2023 WA ID Actual Deferrals - 7/7/2023 Page 1 of 4
ID PCA June 2023 Page 5 of 18
LineNo.TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
555 PURCHASED POWE
1 Other Short-Term Purchases $33,728,774 $11,933,843 $2,481,828 $2,277,338 $7,980,524 $4,042,737 $3,474,854 $1,537,650 $0 $0 $0 $0 $0
2 Chelan County PUD (Rocky Reach Slice)$7,733,435 $1,288,900 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $0 $0 $0 $0 $0 $03 Douglas County PUD (Wells Settlement)$550,886 $133,661 $123,867 $72,300 $45,586 $102,464 $73,008 $0 $0 $0 $0 $0 $04 Douglas County PUD (Wells)$1,182,648 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $0 $0 $0 $0 $0 $0
5 Grant County PUD (Priest Rapids/Wanapum) $17,101,395 $2,811,500 $2,827,408 $2,827,408 $2,980,263 $2,827,408 $2,827,408 $0 $0 $0 $0 $0 $0
6 Bonneville Power Admin. (WNP-3)1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 Inland Power & Light - Deer Lake $5,979 $1,348 $1,091 $1,188 $984 $833 $535 $0 $0 $0 $0 $0 $0
8 Small Power $652,034 $95,242 $84,706 $71,075 $136,922 $136,094 $127,995 $0 $0 $0 $0 $0 $09 Stimson Lumber $253,788 $0 $59,430 $78,717 $24,663 $15,448 $75,530 $0 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,435,022 $296,367 $176,406 $180,226 $350,571 $286,502 $144,950 $0 $0 $0 $0 $0 $0
11 City of Spokane- Waste-to-Energy $2,670,710 $482,203 $502,631 $461,189 $455,747 $373,289 $395,651 $0 $0 $0 $0 $0 $0
12 East, South, Quincy Columbia Basin Irrigation Dis $460,365 $0 $0 $8,030 $61,604 $179,846 $210,885 $0 $0 $0 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA )$15,085,402 $2,531,637 $2,621,354 $2,624,851 $2,417,339 $2,365,539 $2,524,682 $0 $0 $0 $0 $0 $014 Palouse Wind $11,061,033 $2,022,134 $2,729,811 $2,104,976 $1,832,022 $1,333,641 $1,038,449 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat, LLC $5,767,909 $790,567 $1,209,483 $1,121,760 $1,023,866 $861,920 $760,313 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $605,774 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $0 $0 $0 $0 $0 $0
17 Non-Mon. Accruals $54,462 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908)$0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $98,349,616 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $1,537,650 $0 $0 $0 $0 $0
555 PURCHASED POWER 555000 $82,426,109 $15,320,265 $14,235,417 $11,857,869 $16,900,794 $11,887,897 $12,223,867 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $83,836 $0 $0 $8 ($353,116) $436,868 $76 $0 $0 $0 $0 $0 $0
555312 $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 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 $54,462 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908)$0 $0 $0 $0 $0 $0
555700 $1,686,697 $279,955 $188,000 $0 $431,404 $617,638 $169,700 $0 $0 $0 $0 $0 $0Solar Select Adjustment ($43,913) ($4,422) ($5,532) ($6,530) ($7,362) ($10,378) ($9,689)$0 $0 $0 $0 $0 $0
555380 $4,940,354 $973,704 $889,473 $938,816 $802,743 $536,036 $799,582 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($4,940,354) ($973,704) ($889,473) ($938,816) ($802,743) ($536,036) ($799,582)$0 $0 $0 $0 $0 $0
555710 $605,774 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $0 $0 $0 $0 $0 $0555740 $13,536,651 $6,988,712 ($113,855) $1,463,726 $1,824,386 $1,079,711 $756,321 $1,537,650 $0 $0 $0 $0 $0$98,349,616 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $1,537,650 $0 $0 $0 $0 $0
447 SALES FOR RESALE19 Short-Term Sales ($98,767,487) ($20,659,644) ($5,394,732) ($15,482,653) ($10,964,236) ($26,312,222) ($18,447,539) ($1,506,461)$0 $0 $0 $0 $020 Nichols Pumping Index Sale ($1,505,939) ($491,201) ($253,688) ($288,365) ($309,153) ($41,847) ($121,685)$0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($73,210) ($12,334) ($10,630) ($12,721) ($12,337) ($12,730) ($12,458)$0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($304,672) ($50,587) ($46,841) ($54,553) ($50,358) ($52,774) ($49,559)$0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($19,256,182) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801)$0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($119,907,490) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($1,506,461)$0 $0 $0 $0 $0

447 SALES FOR RESALE
447000 ($64,747,007) ($6,870,502) ($266,389) ($11,963,968) ($22,918,256) ($7,105,563) ($15,622,329)$0 $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $972,691 $147,409 $144,346 $192,774 $230,053 $73,063 $185,046 $0 $0 $0 $0 $0 $0
447100 ($3,486,043) ($4,723,898)$0 $1,652,531 $17,345,460 ($16,737,416) ($1,022,720)$0 $0 $0 $0 $0 $0447150 ($21,504,496) ($7,936,959) ($3,752,502) ($4,089,628) ($3,379,693) ($776,704) ($1,569,010)$0 $0 $0 $0 $0 $0
447700 ($2,009,285) ($260,139) ($184,000)$0 ($466,059) ($917,675) ($181,412)$0 $0 $0 $0 $0 $0
447710 ($605,774) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538)$0 $0 $0 $0 $0 $0
447720 ($19,256,182) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801)$0 $0 $0 $0 $0 $0447740 ($9,271,394) ($1,449,798) ($1,525,010) ($1,531,088) ($2,057,570) ($872,189) ($329,278) ($1,506,461)$0 $0 $0 $0 $0
($119,907,490) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($1,506,461)$0 $0 $0 $0 $0
501 FUEL-DOLLARS25 Kettle Falls Wood-501110 $3,780,104 $1,014,168 $855,039 $925,462 $294,192 ($2,373) $693,616 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 ($2,150) ($90,661) $83,285 $820 $2,674 $1,708 $24 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $16,066,300 $2,745,132 $3,112,349 $3,370,011 $2,815,602 $1,771,591 $2,251,615 $0 $0 $0 $0 $0 $0
28 Colstrip Oil-501160 $171,919 $44,661 $33,217 $0 $2,657 $69,000 $22,384 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $20,016,173 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $0 $0 $0 $0 $0 $0
501 FUEL-TONS30 Kettle Falls 211,723 53,868 47,172 52,066 19,518 - 39,099 - - - - - -
31 Colstrip 469,266 81,076 91,567 100,297 81,559 49,364 65,403 - - - - - -
501 FUEL-COST PER TON32 Kettle Falls $18.83 $18.13 $17.77 $15.07 $17.74
33 Colstrip $33.86 $33.99 $33.60 $34.52 $35.89 $34.43
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
2023 WA ID Actual Deferrals ID Monthly 1
ID PCA June 2023 Page 6 of 18
LineNo.TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
547 FUEL
34 NE CT Gas-547213 ($8,487) ($11,718) $3,889 ($275) ($909) $536 ($10)$0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $905,419 $92,744 $111,543 $321,367 $289,384 $40,707 $49,674 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $241,449 $58,230 ($10,376) $60,104 $106,073 $14,101 $13,317 $0 $0 $0 $0 $0 $037 Coyote Springs2-547610 $17,588,789 ($2,611,318) $5,659,711 $6,482,080 $3,764,418 $861,651 $3,432,247 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $15,077,372 ($2,586,075) $5,647,031 $5,433,258 $2,079,130 $1,839,575 $2,664,453 $0 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $8,693,160 ($406,032) $974,358 $4,341,767 $2,248,855 $63,052 $1,471,160 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $42,497,702 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $40,956,001 ($197,355) $20,758,834 $16,069,425 $13,696,809 ($10,594,244) $1,191,343 $31,189 $0 $0 $0 $0 $0
202301 202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312
456 TRANSMISSION REVENUE
42 456100 ED AN ($14,369,260) ($2,387,376) ($2,271,058) ($2,223,856) ($3,083,286) ($2,335,075) ($2,068,609)$0 $0 $0 $0 $0 $0
43 456120 ED AN - BPA Trans. ($462,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000)$0 $0 $0 $0 $0 $044 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN - Clearwater Trans ($825,000) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500)$0 $0 $0 $0 $0 $0
46 456130 ED AN - Ancillary Services Revenue ($605,774) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538)$0 $0 $0 $0 $0 $0
47 456017 ED AN - Low Voltage ($60,378) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063)$0 $0 $0 $0 $0 $048 456700 ED ID - Low Voltage ($31,398) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233)$0 $0 $0 $0 $0 $0
49 456705 ED AN - Low Voltage ($889,764) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294)$0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($17,243,574) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237)$0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $10,142,429 $1,747,250 $1,715,365 $1,633,370 $1,778,886 $1,531,891 $1,735,667 $0 $0 $0 $0 $0 $052 565710 ED AN $27,216 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $10,169,645 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $0 $0 $0 $0 $0 $0
557 Expense54 557165 ED AN $669,018 $257,894 $100,153 $74,859 $123,239 $105,123 $7,750 $0 $0 $0 $0 $0 $0
55 557167 ED AN $319,000 $0 $0 $0 $319,000 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $23,916 $3,672 $3,321 $3,728 $4,266 $4,752 $4,177 $0 $0 $0 $0 $0 $0
57 Total 557 ED AN Broker & Related Fees $1,011,934 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 $0 $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN - MT Invasive Species $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 ($28,756,844) ($28,584,434) ($37,226) $1,063,202 ($2,629,910) $494,694 $936,830 $0 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 $26,757,116 $24,469,018 $1,400,792 ($3,101,398) $2,091,955 $3,251,055 ($1,354,306)$0 $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $1,404,907 $71,250 $789,550 $102,650 $76,074 $281,009 $84,374 $0 $0 $0 $0 $0 $063 Gas Bookouts-557711 ($1,404,907) ($71,250) ($789,550) ($102,650) ($76,074) ($281,009) ($84,374)$0 $0 $0 $0 $0 $064 Intraco Thermal Gas-557730 $12,342,961 $3,486,891 $440,772 $2,439,435 $1,501,289 $2,157,756 $2,316,818 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $49,323,440 $34,644,709 $8,018,745 $2,851,031 $2,611,275 $813,905 $383,775 $0 $0 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($15,744,187) ($6,965,680) ($2,359,199) ($478,369) ($773,270) ($3,928,252) ($1,239,417)$0 $0 $0 $0 $0 $067 Other Elec Rev - Extraction Plant Cr - 456018 ($150,202) ($12,464) ($34,302) ($35,362) ($39,816) ($23,087) ($5,171)$0 $0 $0 $0 $0 $068 Other Elec Rev - Specified Source - 456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Intraco Thermal Gas-456730 ($3,256,621) ($78,775) ($1,019,550) ($79,712) ($555,510) ($1,003,031) ($520,043)$0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $689,404 $394,900 $44,600 $23,400 $39,091 $149,750 $37,663 $0 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($689,404) ($394,900) ($44,600) ($23,400) ($39,091) ($149,750) ($37,663)$0 $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $40,515,663 $26,959,265 $6,410,032 $2,658,827 $2,206,013 $1,763,040 $518,486 $0 $0 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($1,979,545)$0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460)$0 $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($1,979,545)$0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) $0 $0 $0 $0 $0 $0
75 Misc. Power Exp. Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
76 Misc. Power Exp. Subtotal $0 $0 $0 $0 $0 $0 $0 $0
77 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $078 Wind REC Exp Actual 557395 $706 $94 $83 $152 $206 $50 $121 $0 $0 $0 $0 $0 $0
79 Wind REC Subtotal $706 $94 $83 $152 $206 $50 $121 $0
80 456030 ED ID - Clearwater Trans $82,500 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $0 $0 $0 $0 $0 $0
81 456380-ED-ID - Clearwater REC Revenue ($157,488) ($31,612) ($32,901) ($28,066) ($21,928) ($25,852) ($17,129)$0 $0 $0 $0 $0 $0
2023 WA ID Actual Deferrals ID Monthly 2
ID PCA June 2023 Page 7 of 18
LineNo.TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
82 Clearwater ($74,988) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) $0 $0 $0 $0 $0 $0
83 Net Resource Optimization $38,536,824 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $0 $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs (Idaho share)$395,108 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $0 $0 $0 $0 $0 $0
85 Adjusted Actual Net Expense $74,139,282 $25,981,231 $25,424,369 $17,669,512 $14,379,217 ($10,165,175) $818,939 $31,189
2023 WA ID Actual Deferrals ID Monthly 3
ID PCA June 2023 Page 8 of 18
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 YTD
Total Billed Sales 352,262 259,036 307,297 250,090 242,173 252,037 (32,636) - - - - - 1,630,259
Deduct Prior Month Unbilled (188,601) (168,669) (153,995) (121,924) (119,855) (126,644) (119,416) - - - - - (999,104)
Add Current Month Unbilled 168,669 153,995 121,924 119,855 126,644 119,416 - - - - - - 810,503
Total Retail Sales 332,330 244,362 275,226 248,021 248,962 244,809 (152,052) - - - - - 1,441,658
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 1,723,873
Difference from Test Year 42,091 (14,978) 23,288 14,648 24,306 25,499 (397,069) (282,215)
Load Change Adjustment Rate -
$/MWh $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43
Total Load Change Adjustment - $$1,070,374 ($380,891) $592,214 $372,499 $618,102 $648,440 ($10,097,465) ($7,176,727)
Avista Corp. - Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2023
Retail Revenue Credit excluding
Clearwater - MWh
Page 4 of 4
ID PCA June 2023 Page 9 of 18
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 3800 01 022 169,340 $12,281
01 RESIDENTIAL 3800 01 032 88,837 $10,627
01 RESIDENTIAL 3800 01 012 673,967 $83,041
01 RESIDENTIAL 3800 01 001 27,119,877 $2,542,975
28,052,021 $2,648,924
21 FIRM COMMERCIAL 3800 21 021 12,773,852 $928,990
21 FIRM COMMERCIAL 3800 21 031 1,570,441 $151,321
21 FIRM COMMERCIAL 3800 21 025 4,834,789 $305,716
21 FIRM COMMERCIAL 3800 21 011 10,963,596 $1,016,472
30,142,677 $2,402,500
31 FIRM- INDUSTRIAL 3800 31 021 1,656,219 $115,464
31 FIRM- INDUSTRIAL 3800 31 011 131,004 $11,708
31 FIRM-INDUSTRIAL 3800 31 025 23,776,263 $1,492,433
31 FIRM INDUSTRIAL 3800 31 025P 35,258,459 $1,841,551
31 FIRM-INDUSTRIAL 3800 31 025PG 32,636,000 $799,582
31 FIRM- INDUSTRIAL 3800 31 031 399,742 $38,502
93,857,687 $4,299,239
152,052,385 $9,350,663
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 2800 01 002 211,794 $13,836
01 RESIDENTIAL 2800 01 021 0
01 RESIDENTIAL 2800 01 001 54,128,944 $5,197,694
01 RESIDENTIAL 2800 01 012 1,266,091 $217,880
01 RESIDENTIAL 2800 01 022 672,517 $61,267
01 RESIDENTIAL 2800 01 011 0
01 RESIDENTIAL 2800 01 032 203,087 $26,117
56,482,433 $5,516,794
21 FIRM COMMERCIAL 2800 21 011 14,605,033 $1,991,823
21 FIRM COMMERCIAL 2800 21 025 23,739,509 $1,805,077
21 FIRM COMMERCIAL 2800 21 021 30,840,694 $3,001,436
21 FIRM COMMERCIAL 2800 21 031 2,748,705 $270,916
71,933,941 $7,069,253
31 FIRM- INDUSTRIAL 2800 31 011 102,598 $13,536
31 FIRM-INDUSTRIAL 2800 31 025 29,171,096 $2,285,675
31 FIRM- INDUSTRIAL 2800 31 021 2,243,504 $209,597
31 FIRM- INDUSTRIAL 2800 31 031 402,206 $39,812
31 FIRM-INDUSTRIAL 2800 31 025I 37,060,216 $2,022,562
68,979,620 $4,571,182
197,395,994 $17,157,229
349,448,379 $26,507,892
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
G:\CLOSE\202306\Revenue\REVUNBL\REVUNBLD - E\202306 SOX Electric UnbilledJournal Entry
ID PCA June 2023 Page 10 of 18
Accounting Period: 202306 State Code:
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 128,052.61 0 0 1,071,336.64
0011 - GENERAL SERVICE 0 0 52,470.46 0 0 353,357.41
0012 - RESID&FARM-GEN SERV 0 0 3,182.87 0 0 30,203.02
0021 - LARGE GENERAL SERV 0 0 68,219.63 0 0 419,297.27
0022 - RESID&FRM-LGE GEN SE 0 0 799.56 0 0 6,188.28
0025 - EXTRA LGE GEN SERV 0 0 42,326.34 0 0 257,701.22
0031 - PUMPING SERVICE 0 0 9,635.63 0 0 35,780.88
0032 - PUMPING SVC RES&FRM 0 0 835.48 0 0 2,852.43
0041 - CO OWNED ST LIGHTS 0 0 0 0 0 2.24
0042 - CO OWND ST LTS SO VA 0 0 680.95 0 0 4,068.23
0044 - CST OWND ST LT SO VA 0 0 31.62 0 0 189.72
0045 - CUST OWND ST LT ENGY 0 0 35.91 0 0 215.46
0046 - CUST OWND ST LT S V 0 0 116.43 0 0 698.5
0047 - AREA LIGHT-COM&INDUS 0 0 41.18 0 0 249.42
0048 - AREA LGHT-FARM&RESID 0 0 105.93 0 0 634.69
0049 - AREA LGHT-HI PRES SO 0 0 258.68 0 0 1,566
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 71,268.48 0 0 310,101.19
Overall - Summary 0 0 378,061.76 0 0 2,494,442.6
Page 1 of 3
For Internal Use Only
Conversion Factor 0.995646 Conversion Factor Chan es October 1st ot Every Yea376,415.68
Run Date: Jul 6, 2023

Electric Revenue Report by Revenue Class Data Source: Financial Reporting
Data Updated Daily
ID PCA June 2023 Page 11 of 18
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 124,827 88,372,249 8,549,126 124,430 740,307,278 70,383,537
21 21 FIRM COMMERCIAL 18,940 84,763,233 7,329,269 18,808 525,916,578 45,149,394
31 31 FIRM- INDUSTRIAL 328 99,595,482 4,720,796 323 599,714,381 26,984,914
39 39 FIRM-PUMPING-IRRIGATION ONLY 43 435,933 39,720 41 798,072 76,186
51 51 LIGHTING-PUBLIC STREET AND HIWAY 190 571,110 233,209 189 3,423,441 1,388,385
80 80 INTERDEPARTMENT REVENUE 49 178,267 16,207 49 1,275,447 110,945
83 83 MISC-SERVICE REVENUE SNP 0 0 8,360 0 0 50,780
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 57,268
OD OD Other Electric Direct 0 0 2,400 0 0 9,500
144,377 273,916,274 20,908,632 143,839 1,871,435,196 144,210,909
144,377 273,916,274 20,908,632 143,839 1,871,435,196 144,210,909
144,377 273,916,274 20,908,632 143,839 1,871,435,196 144,210,909
Page 2 of 4
For Internal Use Only
202306 - Summary
Overall - Summary
Run Date: Jul 6, 2023
202306 ED
ED - Summary
Revenue By Revenue Class Data Source: Financial Reporting
Electric Data Updated Daily
ID PCA June 2023 Page 12 of 18
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.
Se . Pro ect Task Ex . Or Quantit Co. FERC Ser. Jur.
10 03805834 - EIM Deferral - ID 407434 - EIM Deferred O&M 885
Miscellaneous
D57 -
Misc
(53,291.70) 001 182386 - REGULATORY ASSET ID
PCA DEFERRAL 2
ED ID
Comment: EIM PCA Deferral ID - June 2023
Total:(53,291.70)
Prepared by Tiffany Adams
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:
240 - EIM DEFERRAL
Last Saved by:
Submitted by:
Approved by:
Tiffany Adams
Tiffany Adams
Printed 07/05/2023 at 12:49 PM
Last Update: 07/05/2023 12:40 PM
Approval Requested: 07/05/2023 12:40 PM
Energy Delivery Accounting
C
DJ
USD
Effective Date: 202306
07/05/2023
07/05/2023
ID PCA June 2023 Page 13 of 18
202306 EIM Incremental Expense Charges.xlsx - June 2023 Deferral
202206 202207 202208 202209 202210 202211 202212 202301 202302 202303 202304 202305 202306 Total
02811 10,022 10,385 11,356 15,331 11,356 10,788 1,136 109,395.70
03652 2,854 9,745 8,353 15,592 11,137 11,137 10,024 2,227 15,592 17,486 11,917.00 11,768 11,321 249,545.76
05109 5,494 8,791 6,205 7,110 4,137 3,878 3,361 388 126,155.82
05282 6,850 6,323 9,748 14,095 3,952 2,239 1,647 4,762 7,788 2,458 63,946.91
05673 8,867 7,644 5,809 11,619 9,173 11,619 8,867 9,478 11,313 14,986 8,860.69 12,342 8,861 250,333.01
05680 11,619 9,192 12,230 14,676 8,867 11,619 10,090 5,809 10,396 10,652 4,430.34 6,962 3,481 227,985.52
05713 48,804.94
05715 10,801 7,777 11,233 15,553 8,353 5,473 10,081 9,793 10,657 16,225 9,068.81 9,177 8,861 234,913.85
05717 3,433 6,179 6,694 8,753 6,350 6,865 6,179 4,977 6,114 10,522 7,600.00 7,000 7,000 129,645.58
05730 5,654 6,355 6,355 11,412 8,077 4,038 6,462 7,269 7,673 12,787 7,038.45 9,385 7,977 151,732.19
05807 4,487 5,484 3,988 6,231 5,613 5,444 3,629 2,852 3,370 6,599 4,292.75 2,683 5,098 77,267.79
05823 5,374 6,436 3,089 9,955 6,865 6,522 6,179 6,179 5,407 7,986 2,477.99 90,458.41
05841 5,243 7,448 7,056 9,800 4,851 4,753 1,176 4,141 6,003 10,277 5,844.80 3,392 9,080 80,926.82
02811 454.45
03652 2,292.35
05109 1,496.27
05282 715.24
05673 1,528.97
05680 1,392.02
05713 750.00
05715 1,789.54
05717 1,869.63
05730 1,942.91
05823 954.00
05841 53.57
02811 1,655.19
05673 3,554 2,580 1,118 3,640 1,204 2,236 2,150 4,042 1,290 4,926 1,246.06 3,293 1,483 60,779.47
05680 2,236 4,472 4,128 2,780 2,150 2,236 2,666 1,089 3,583 2,691 2,225.09 1,335 3,649 54,334.25
05713 6,661.41
05715 2,106 4,212 4,320 3,132 2,025 1,053 2,079 1,188 2,079 2,594 2,163.17 2,225 1,246 51,192.83
05807 1,145 1,167 5,397.68
05841 235 271.58
88,593.1 103,022.31 101,683.78 150,826.23 94,110.61 89,900.76 75,724.03 65,360.42 91,264.86 120,188.48 67,165.15 69,561.72 68,291.67 2,036,643.66
565 Small Vehicles 611.75
560 Road Vehicles 600.00
1,211.75
205 Airfare 292 605 3,032.35
235 Employee Misc Expenses 179 226 846.23
220 Employee Car Rental 50.00
210 Employee Auto Mileage 39 149 25 25 1,943.62
215 Employee Business Meals 53 60 4,256.30
230 Employee Lodging 919 238 1,256.58
225 Conference Fees 799.00
38.61 440.71 1,175.93 630.19 522.63 12,184.08
618 Software 39,976 38,327 38,327 38,327 38,327 38,327 38,327 6,232 66,693 44,821 39,495.57 37,847 41,262 696,827.18
661 Hosting Services 5,078 5,078 5,078 16,796 6,380 6,380 6,380 1,755 12,325 7,134 7,134.08 7,134 7,134 113,782.11
626 Hardware Purchases 79.90
45,053.48 43,405.19 43,405.19 55,123.91 44,707.27 44,707.27 44,707.27 7,986.49 79,017.93 51,954.65 46,629.65 44,981.41 48,396.57 810,689.19
810 Advertising Expenses 926.12
915 Printing 46 4 85.84
880 Materials & Equipment 4,075.58
885 Miscellaneous 56 7,493.62
45.82 4.36 55.87 12,581.16
035 Workforce - Contract 7,018 -1,367 8,881 8,015 7,926 7,519 2,849 365 304 560 50,327.20
020 Professional Services 90,418 7,571 8,198 8,160 858,896.01
010 General Services 61,749.50
97,435.51 6,204.06 17,078.03 8,014.73 7,926.41 7,519.11 2,848.99 8,524.58 304.44 559.84 970,972.71
530 Stores/Material Loading 436.34
436.34
231,166.52 152,631.56 162,607.71 215,145.16 147,374.48 142,649.77 123,280.29 81,927.36 170,587.23 172,702.97 113,794.80 114,543.13 116,688.24 3,844,718.89
305 Incentive/Bonus Pay 05282 19.06
19.06
035 Workforce - Contract 795 4,094 1,816 944 710 8,615.40
795.13 4,094.07 1,815.7 944.18 709.96 8,615.40
795.13 4,094.07 1,815.7 944.18 709.96 8,634.46
885 Miscellaneous -211,812 -73,471 -74,681 -85,264 -83,009 -65,348 -54,278 -39,924 -49,912 -108,066 -51,726 -52,678 (1,694,843.00)
-211,812 -73,471 -74,681 -85,264 -83,009 -65,348.4 -54,278.1 -39,924 -49,912.2 -108,065.7 -51,725.7 -52,677.9 (1,694,843.00)
-211,812 -73,471 -74,681 -85,264 -83,009 -65,348.4 -54,278.1 -39,924 -49,912.2 -108,065.7 -51,725.7 -52,677.9 (1,694,843.00)
885 Miscellaneous -45,555 699,119.00
-45,555 699,119.00
-45,555 699,119.00
-25,405 83,255 89,742 130,825 65,075 77,301 69,002 42,003 120,675 64,637 62,069.10 61,865 116,688 2,857,629.35
Apply OH Rate to Incremental Labor 68,164 80,100 76,263 113,874 69,877 62,481 51,682 42,680 64,515 85,262 47,646.96 49,868.80 49,641.21 1,521,744.23
Total with Overheads plus DJ240 Entry 300,125 236,825 240,686 329,963 217,962 205,131 174,962 124,608 235,102 257,965 161,441.76 164,411.93 166,329.45 3,345,032.14
P/T Ratio 103,453 81,634 82,965 113,738 75,131 70,709 60,309 44,360 83,696 91,835 57,473.00 58,531.00 59,213.00 1,165,573.00
<1>0.90
1,049,015.70
DJ240 - EIM Deferral (257,367) (73,471) (74,681) (85,264) (83,009) (65,348) (54,278) (39,924) (49,912) (108,066) (51,725.70) (52,677.90) (995,724.00)
<1>Post go live costs to which 90% are to be deferred through the PCA (Power Cost Adjustment).Current Month Deferral 53,291.70
Deferral Employee = New employee or current employee who's position was backfilled by a new employee.
Last WA base year was 2019. Any costs not included in base cost are incremental. EIM deferral is for ID only.
Transaction Amount
Total
Total
Total
Total
Total
Total
Total
Total
Total
Total
Total
Total
Total
Total
Total
Total
P:\04 - Journal Entries\2023\06 - June\240 - EIM Deferral\202306 EIM Incremental Expense Charges.xlsx
ID PCA June 2023 Page 14 of 18
202306 EIM Incremental Expense Charges.xlsx - OH Rates
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23
Payroll Benefits 41.71%41.71%34.92%34.92%34.92%35.89%
Payroll Benefits - I&D 1.29%1.29%1.08%1.08%1.08%1.11%
Payroll Non-Service Benefits -9.00%-9.00%-1.50%-1.50%-1.25%-1.25%
Payroll Taxes 8.50%8.50%8.25%8.25%8.25%8.25%
One Leave 19.00%18.00%18.00%18.00%18.50%18.50%
Incentive Payroll tax - NU 0.50%0.50%0.50%0.50%0.50%0.50%
Incentive - NU 3.30%9.69%9.69%9.69%9.69%9.69%
NU Labor OH Rate 65.30%70.69%70.94%70.94%71.69%72.69%
P:\04 - Journal Entries\2023\06 - June\240 - EIM Deferral\202306 EIM Incremental Expense Charges.xlsx
ID PCA June 2023 Page 15 of 18
202306 EIM Incremental Expense Charges.xlsx - PT Ratio with 2022 Data
Avista Utilities
Production/Transmission Percentage
12 Months Ended 12/31/2022
Washington Idaho Total
Actual Jurisdictional Allocation (12/31/2022)
Energy Retail Sales (MWH)5,874,159 3,613,433 9,487,592
Energy Retail Sales Percentage 61.91%38.09%100.00%

MW's Peak (Retail + Adjustments)12,909 7,217 20,126
MW's Peak Percentage 64.14%35.86%100.00%

Final Grand Summary - Allocation of Load by
Jurisdiction (Based on 50/50 Weighting)63.02%36.98%100.00%

Adjusted Jurisdictional Allocation
Energy Retail Sales (MWH)5,874,159 3,613,433 9,487,592
Less: Adjustments to Idaho Load (429,432)(429,432)
Energy Retail Sales (MWH)5,874,159 3,184,001 9,058,160
Energy Retail Sales Percentage 64.85%35.15%100.00%

MW's Peak (Retail + Adjustments)12,909 7,217 20,126
Less: Adjustments to Washington Load (Note 1)(1,242)(1,242)
Less: Adjustments to Idaho Load (Note 2)(640)(640)
MW's Peak (Retail + Adjustments)11,667 6,577 18,244
MW's Peak Percentage 63.95%36.05%100.00%

Adjusted Production Transmission Jurisdiction
(Based on 50/50 Weighting)64.40%35.60%100.00%
Note 1 Pend Oreille PUD/Kaiser Adjustment
Note 2 Clearwater Paper Adjustment
P:\04 - Journal Entries\2023\06 - June\240 - EIM Deferral\202306 EIM Incremental Expense Charges.xlsx
ID PCA June 2023 Page 16 of 18
 

 !"#$#%&'%()* &+",*')"#- &)#%(). &)/01+-23456*#"()* &0 37%8'9*":' &4 :%#;<<-- =&)"#>%#)?03<<$"#8$?>"03<<6"%:$?>"0 @- 8>%&?6"%:$?>"5A(:='* &'.%*&)"&%&("B #8C095G+H%#*%&("D&:?C06"%:J  *&)- 7" B5+-# 7=()- &)#%()"7H :=8"3()=%:H :=8"#*(""#1+-23454 :%#;<<-39@ ;NO Q;MPO9D9KL9$5+-D.39@$D$3<0$D$3<1+-234540 ;NO Q;MPO$ )%:0 Q;MPO;NODE5+T
UVWX
YZ[\]^T_]^ 
_`^g$"#8$?>"V[W4)#%)",?$ )%:0 Q;MPO;NO4$+3
ID PCA June 2023 Page 17 of 18
 

 !"#$#%&'%()* &+",*')"#- &)#%(). &)/01+-23456*#"()* &0 -7"%#!%)"#%8"#- #8 #%)* &- 9&)"#8%#):03;;$"#<$:8"03;;6"%7$:8"0 =- <8%&:6"%7$:8"5>(79'* &'.%*&)"&%&("? #<@0D5E+F%#*%&("A&7:@06"%7I  *&)- H" ?5+-# H9()- &)#%()"HF 79<"3()9%7F 79<"#*(""#1+-23454- #8 #%)* &3D=RNOQ NQDADJKD$5+-A.3D=$A$3;0$A$3;1+-234540 RNOQ NQ$ )%70 NQRNOQAB5+U
 VWXY
Z[\] ^_ a_
^ a

^c[e$"#<$:8"W\X4)#%)",:$ )%70 NQRNOQ?K
ID PCA June 2023 Page 18 of 18