20230915PCA Report - August 2023.pdf

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

September 15, 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 August 2023

Pursuant to Order No. 34602, enclosed is an electronic copy of Avista’s electric Power Cost
Adjustment (PCA) report for the month of August 2023.

For August 2023 total power supply expenses were higher than authorized for the Idaho
jurisdiction by $2,015,564, as shown on page 7 (line34) of the attached report. For the July 2023
through June 2024 PCA reporting period, when including the impact of the EIM O&M deferral,
WA I-937 renewable energy credit benefits, and interest the total deferral is currently a slight
rebate of $263,945 (page 4)

If you have any questions, please contact Annette Brandon at [phone].

Sincerely,

/S/Patrick D. Ehrbar

Patrick D. Ehrbar
Director of Regulatory Affairs
RECEIVED
Friday, September 15, 2023 1:02:15 PM
IDAHO PUBLIC
UTILITIES COMMISSION
CASE NO. AVU-E-22-11
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
MONTH OF AUGUST 2023
ID PCA Page 1 of 22 AUGUST 2023
Prepared by Jennifer Hossack
Reviewed by
Approved for Entry
Corporate Accounting use Only
Date
Date
Date
Page 2 of 2
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
480-ID PCA
Last Saved by:
Submitted by:
Approved by:
Jennifer Hossack
Jennifer Hossack
Printed 09/07/2023 at 2:40 PM
Last Update: 09/07/2023 1:54 PM
Approval Requested: 09/07/2023 2:40 PM
Resource Accounting
C
DJ
USD
Effective Date: 202308
09/07/23
9/7/23
ID PCA Page 2 of 22 AUGUST 2023
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 1,963,733.00 Current Deferral Expense - PCA
10 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 1,963,733.00 0.00 Current Deferral Reg Asset - PCA
11 001 431600 - INTEREST EXPENSE ENERGY
DEFERRALS
ED ID DL 2,915.00 0.00 Interest on Deferral on 182387
12 001 182387 - REGULATORY ASSET ID PCA
DEFERRAL 3
ED ID DL 0.00 2,915.00 Reg Asset ID PCA Deferral
20 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 26,740.00 Interest Income on 182386
30 001 182386 - REGULATORY ASSET ID PCA
DEFERRAL 2
ED ID DL 26,740.00 0.00 Reg Asset ID PCA Deferral
60 001 182385 - REGULATORY ASSET ID PCA
DEFERRAL 1
ED ID DL 0.00 409,865.00 Amortizing Deferral
70 001 557390 - IDAHO PCA AMT ED ID DL 409,865.00 0.00 Amortizing Deferral Expense
80 001 419600 - INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 407.00 Interest on Deferral on 182385
90 001 182385 - REGULATORY ASSET ID PCA
DEFERRAL 1
ED ID DL 407.00 0.00 Interest on Deferral
Totals:2,403,660.00 2,403,660.00
Page 1 of 2
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
480-ID PCA
Last Saved by:
Submitted by:
Approved by:
Jennifer Hossack
Jennifer Hossack
Printed 09/07/2023 at 2:40 PM
Last Update: 09/07/2023 1:54 PM
Approval Requested: 09/07/2023 2:40 PM
Resource Accounting
C
DJ
USD
Effective Date: 202308
ID PCA Page 3 of 22 AUGUST 2023
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 16,017,001 0 DJ240 EIM Deferral
6/30/2023 182387 0
7/31/2023 182387 0 (737,778) (1,010,926)0 (1,748,704) (1,748,704) 0 WA I-937 Compliance & EIM Deferral
8/31/2023 182387 (1,748,704)1,963,733 51,831 (2,915) 263,945 (1,696,873) (1,960,818) DJ240 EIM Deferral
9/30/2023 182387
10/31/2023 182387
11/30/2023 182387
12/31/2023 182387
Monthly Entry:
Debit Credit
557380 ED ID 1,963,733 Idaho PCA-Def
182387 ED ID 1,963,733 0 Regulatory Asset ID PCA Deferral
431600 ED ID 2,915 Interest Expense Energy Deferrals
182387 ED ID 0 2,915 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 Page 4 of 22 AUGUST 2023
Idaho Power Cost Adjustment (PCA) Deferral Balance - Pending Buck
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Month Ending Account Beg. Balance
Balance
Transfer Activity Adjustments Interest
Interest
Adjustments
Balance with
Interest GLW Balance Recon Adjustment Notes
12/31/202 182387 0
1/31/202 182387 0 0 0 0 0
2/28/202 182387 0 0 0 0 0
3/31/202 182387 0 0 0 0 0
4/30/202 182387 0 0 0 0 0
5/31/202 182387 0 0 0 0 0
6/30/202 182387 0 0 0 0 0
6/30/202 182386 16,017,001
7/31/202 182386 16,017,001 0 26,696 16,043,69 16,043,69 0
8/31/202 182386 16,043,69 26,740 16,070,43 16,043,69 (26,740
9/30/202 182386
10/31/202 182386
10/31/202 18238
11/30/202 18238
12/31/202 18238
Entry:
Debit Credit
419600 ED ID 0 26,740 Interest Income Energy Deferrals
182386 ED ID 26,740 0 Regulatory Asset ID PCA Deferral
This account moves to the Current Year tab
This account moves from the Current Year ta
This account moves to the Amortizing tab
This account moves from the Amortizing ta
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA
0
ID PCA Page 5 of 22 AUGUST 2023
Idaho Power Cost Adjustment (PCA) Deferral Balance - Amortizing Bucke
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)1,685 636,536 636,536 0
7/31/2023 182385 636,536 (393,458)1,061 244,139 244,139 0
8/31/2023 182385 244,139 (409,865)407 (165,319) 244,139 409,458
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 0 409,865 Regulatory Asset ID PCA Deferral
557390 ED ID 409,865 0 Idaho PCA Amt
419600 ED ID 0 407 Interest Income Energy Deferrals
182385 ED ID 407 0 Regulatory Asset ID PCA Deferral
This account moves to the Pending tab
This account moves from the Pending ta
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA
ID PCA Page 6 of 22 AUGUST 2023
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 $141,687,360 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $78,120 $0 $0 $0
2 447 Sale for Resale ($167,403,150) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($45,728)$0 $0 $0
3 501 Thermal Fuel $28,849,572 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $0 $0 $0 $0
4 547 CT Fuel $62,748,457 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $0 $0 $0 $0
5 456 Transmission Rev ($22,694,532) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714)$0 $0 $0 $0
6 565 Transmission Exp $13,252,945 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $0 $0 $0 $0
7 537 MT Invasive Species Exp $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0
8 557 Expenses $1,158,000 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $0 $0 $0 $0
9 Adjusted Actual Net Expense $58,116,428 ($1,004,626) $19,875,447 $15,149,781 $12,440,063 ($11,679,474) $469,958 $4,916,447 $17,916,440 $32,392 $0 $0 $0
AUTHORIZED NET EXPENSE - SYSTEM
Total through
July 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 50,384,588.00 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 (34,427,764.00) (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 20,192,325.00 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 45,654,416.00 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 (15,961,214.00) (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 11,519,176.00 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 (4,874,704.00) (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 1,073,336.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments/Other Exp 557 Sep - Dec 421,088.00 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 73,981,247.00 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 ($15,897,211) ($17,576,070) $5,367,311 $3,436,393 $5,316,560 ($16,426,265) ($2,691,301) $128,951 $6,547,210 ($10,222,937)
22 Resource Optimization $39,381,029 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $0 $0 $0 $0
23 Adjusted Actual - Authorized Net Expense $23,483,818 $9,383,289 $10,879,926 $5,850,367 $7,206,419 ($14,958,395) ($2,398,154) $218,004 $7,302,362 ($10,222,937)
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 $8,069,040 $3,224,098 $3,738,343 $2,010,186 $2,476,126 ($5,139,705) ($824,006) $74,906 $2,509,092 ($3,512,601)
26 Idaho 100% Activity (Clearwater)($101,654) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504)$0 $0 $0 $0
27 ($4,115,897) ($1,070,374) $380,891 ($592,214) ($372,499) ($618,102) ($648,440) ($882,497) ($312,662) $9,455,662
28 $3,851,489 $2,135,862 $4,100,083 $1,403,656 $2,095,449 ($5,769,909) ($1,475,825) ($819,753) $2,181,926 $5,943,061
29 90% of Net Power Cost Change $3,466,339 $1,922,276 $3,690,075 $1,263,290 $1,885,904 ($5,192,918) ($1,328,243) ($737,778) $1,963,733 $5,348,755
30 ($3,466,339) ($1,922,276) ($3,690,075) ($1,263,290) ($1,885,904) $5,192,918 $1,328,243 $737,778 ($1,963,733) ($5,348,755)
31 Energy Imbalance Market Incremental O&M Costs $505,184 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $0 $0 $0 $0
32 $454,666 $39,924 $49,912 $108,066 $51,726 $52,678 $53,292 $47,237 $51,831 $0 $0 $0 $0
33 ($454,666) ($39,924) ($49,912) ($108,066) ($51,726) ($52,678) ($53,292) ($47,237) ($51,831)$0 $0 $0 $0
34 ($3,921,005) $1,962,200 $3,739,987 $1,371,356 $1,937,630 ($5,140,240) ($1,274,951) ($690,541) $2,015,564 $5,348,755 #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 - 9/7/2023 Page 1 of 4
ID PCA Page 7 of 22 AUGUST 2023
Line
No.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 $57,204,654 $11,933,843 $2,481,828 $2,277,338 $7,980,524 $4,042,737 $3,474,854 $7,032,061 $17,903,349 $78,120 $0 $0 $02 Chelan County PUD (Rocky Reach Slice)$10,311,249 $1,288,900 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $0 $0 $0 $03 Douglas County PUD (Wells Settlement)$946,647 $133,661 $123,867 $72,300 $45,586 $102,464 $73,008 $189,712 $206,049 $0 $0 $0 $0
4 Douglas County PUD (Wells)$1,576,864 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $0 $0 $0 $0
5 Grant County PUD (Priest Rapids/Wanapum) $22,756,211 $2,811,500 $2,827,408 $2,827,408 $2,980,263 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $0 $0 $0 $0
6 Bonneville Power Admin. (WNP-3)1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $07 Inland Power & Light - Deer Lake $7,485 $1,348 $1,091 $1,188 $984 $833 $535 $652 $854 $0 $0 $0 $0
8 Small Power $778,398 $95,242 $84,706 $71,075 $136,922 $136,094 $127,995 $88,065 $38,299 $0 $0 $0 $0
9 Stimson Lumber $262,558 $0 $59,430 $78,717 $24,663 $15,448 $75,530 $8,770 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,441,172 $296,367 $176,406 $180,226 $350,571 $286,502 $144,950 $6,150 $0 $0 $0 $0 $0
11 City of Spokane- Waste-to-Energy $3,819,326 $482,203 $502,631 $461,189 $455,747 $373,289 $395,651 $596,651 $551,965 $0 $0 $0 $0
12 East, South, Quincy Columbia Basin Irrigation Dist $777,665 $0 $0 $8,030 $61,604 $179,846 $210,885 $165,773 $151,527 $0 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA )$20,191,350 $2,531,637 $2,621,354 $2,624,851 $2,417,339 $2,365,539 $2,524,682 $2,525,505 $2,580,443 $0 $0 $0 $0
14 Palouse Wind $13,354,462 $2,022,134 $2,729,811 $2,104,976 $1,832,022 $1,333,641 $1,038,449 $1,127,597 $1,165,832 $0 $0 $0 $015 Rattlesnake Flat, LLC $7,365,447 $790,567 $1,209,483 $1,121,760 $1,023,866 $861,920 $760,313 $755,739 $841,799 $0 $0 $0 $016 WPM Ancillary Services $813,232 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $0 $0 $0 $0
17 Non-Mon. Accruals $80,640 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211)$0 $0 $0 $0
18 Total 555 Purchased Power $141,687,360 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $78,120 $0 $0 $0
555 PURCHASED POWER
555000 $114,515,218 $15,320,265 $14,235,417 $11,857,869 $16,900,794 $11,887,897 $12,223,867 $13,140,732 $18,948,377 $0 $0 $0 $0555030$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $6,091,044 $0 $0 $8 ($353,116) $436,868 $76 $693,500 $5,313,708 $0 $0 $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 $0555380$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0555550 $80,640 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211)$0 $0 $0 $0
555700 $2,592,447 $279,955 $188,000 $0 $431,404 $617,638 $169,700 $43,552 $862,198 $0 $0 $0 $0
Solar Select Adjustment ($60,237) ($4,422) ($5,532) ($6,530) ($7,362) ($10,378) ($9,689) ($9,225) ($7,099)$0 $0 $0 $0555380 $6,713,860 $973,704 $889,473 $938,816 $802,743 $536,036 $799,582 $863,037 $910,469 $0 $0 $0 $0Clearwater Adjustment ($6,713,860) ($973,704) ($889,473) ($938,816) ($802,743) ($536,036) ($799,582) ($863,037) ($910,469)$0 $0 $0 $0
555710 $813,232 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $0 $0 $0 $0
555740 $17,655,016 $6,988,712 ($113,855) $1,463,726 $1,824,386 $1,079,711 $756,321 $2,941,539 $2,636,356 $78,120 $0 $0 $0
$141,687,360 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $78,120 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($142,828,103) ($20,659,644) ($5,394,732) ($15,482,653) ($10,964,236) ($26,312,222) ($18,447,539) ($24,411,991) ($21,109,358) ($45,728)$0 $0 $0
20 Nichols Pumping Index Sale ($2,110,823) ($491,201) ($253,688) ($288,365) ($309,153) ($41,847) ($121,685) ($275,996) ($328,888)$0 $0 $0 $0
21 Soverign/Kaiser Load Following ($97,886) ($12,334) ($10,630) ($12,721) ($12,337) ($12,730) ($12,458) ($12,222) ($12,454)$0 $0 $0 $022 Pend Oreille DES ($354,605) ($50,587) ($46,841) ($54,553) ($50,358) ($52,774) ($49,559) ($29,294) ($20,639)$0 $0 $0 $0
23 Merchant Ancillary Services ($22,011,733) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,484,852)$0 $0 $0 $0
24 Total 447 Sales for Resale ($167,403,150) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($45,728)$0 $0 $0
447 SALES FOR RESALE 447000 ($89,609,125) ($6,870,502) ($266,389) ($11,963,968) ($22,918,256) ($7,105,563) ($15,622,329) ($14,106,984) ($10,755,134)$0 $0 $0 $0Deduct Revenue From Solar Select $1,701,833 $147,409 $144,346 $192,774 $230,053 $73,063 $185,046 $437,112 $292,030 $0 $0 $0 $0
447100 ($13,687,655) ($4,723,898)$0 $1,652,531 $17,345,460 ($16,737,416) ($1,022,720) ($5,556,772) ($4,644,840)$0 $0 $0 $0447150 ($28,070,625) ($7,936,959) ($3,752,502) ($4,089,628) ($3,379,693) ($776,704) ($1,569,010) ($3,169,666) ($3,396,463)$0 $0 $0 $0447700 ($3,143,984) ($260,139) ($184,000)$0 ($466,059) ($917,675) ($181,412) ($50,500) ($1,084,199)$0 $0 $0 $0
447710 ($813,232) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030)$0 $0 $0 $0
447720 ($22,011,733) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,484,852)$0 $0 $0 $0
447740 ($11,768,629) ($1,449,798) ($1,525,010) ($1,531,088) ($2,057,570) ($872,189) ($329,278) ($2,182,265) ($1,775,703) ($45,728)$0 $0 $0($167,403,150) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($45,728) $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $5,810,823 $1,014,168 $855,039 $925,462 $294,192 ($2,373) $693,616 $1,034,870 $995,849 $0 $0 $0 $0
26 Kettle Falls Gas-501120 ($807) ($90,661) $83,285 $820 $2,674 $1,708 $24 $74 $1,269 $0 $0 $0 $0
27 Colstrip Coal-501140 $22,783,031 $2,745,132 $3,112,349 $3,370,011 $2,815,602 $1,771,591 $2,251,615 $3,526,091 $3,190,640 $0 $0 $0 $0
28 Colstrip Oil-501160 $256,525 $44,661 $33,217 $0 $2,657 $69,000 $22,384 $76,496 $8,110 $0 $0 $0 $0
29 Total 501 Fuel Expense $28,849,572 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 319,802 53,868 47,172 52,066 19,518 -39,099 56,556 51,523 - ---31 Colstrip 662,735 81,076 91,567 100,297 81,559 49,364 65,403 102,294 91,175 - ---
501 FUEL-COST PER TON
32 Kettle Falls $18.83 $18.13 $17.77 $15.07 $17.74 $18.30 $19.33
33 Colstrip $33.86 $33.99 $33.60 $34.52 $35.89 $34.43 $34.47 $34.99
Avista Corp. - Resource AccountingIDAHO DEFERRED POWER COST CALCULATION - ACTUAL SYSTEM POWER SUPPLY EXPENSES
2023 WA ID Actual Deferrals ID Monthly 2
ID PCA Page 8 of 22 AUGUST 2023
Line
No.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 ($8,538) ($11,718) $3,889 ($275) ($909) $536 ($10) ($38) ($13)$0 $0 $0 $0
35 Boulder Park-547216 $1,179,812 $92,744 $111,543 $321,367 $289,384 $40,707 $49,674 $183,190 $91,203 $0 $0 $0 $0
36 Kettle Falls CT-547211 $436,140 $58,230 ($10,376) $60,104 $106,073 $14,101 $13,317 $124,988 $69,703 $0 $0 $0 $037 Coyote Springs2-547610 $25,839,184 ($2,611,318) $5,659,711 $6,482,080 $3,764,418 $861,651 $3,432,247 $4,080,780 $4,169,615 $0 $0 $0 $0
38 Lancaster-547312 $21,508,982 ($2,586,075) $5,647,031 $5,433,258 $2,079,130 $1,839,575 $2,664,453 $3,006,475 $3,425,135 $0 $0 $0 $0
39 Rathdrum CT-547310 $13,792,877 ($406,032) $974,358 $4,341,767 $2,248,855 $63,052 $1,471,160 $3,002,865 $2,096,852 $0 $0 $0 $0
40 Total 547 Fuel Expense $62,748,457 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $0 $0 $0 $0
41 TOTAL NET EXPENSE $65,882,239 ($197,355) $20,758,834 $16,069,425 $13,696,809 ($10,594,244) $1,191,343 $5,994,504 $18,930,531 $32,392 $0 $0 $0
202301 202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312456 TRANSMISSION REVENUE
42 456100 ED AN ($18,856,580) ($2,387,376) ($2,271,058) ($2,223,856) ($3,083,286) ($2,335,075) ($2,068,609) ($2,241,726) ($2,245,594)$0 $0 $0 $043 456120 ED AN - BPA Trans. ($616,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000)$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 ($1,100,000) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500)$0 $0 $0 $0
46 456130 ED AN - Ancillary Services Revenue ($813,232) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030)$0 $0 $0 $047 456017 ED AN - Low Voltage ($80,504) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063)$0 $0 $0 $048 456700 ED ID - Low Voltage ($41,864) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233)$0 $0 $0 $0
49 456705 ED AN - Low Voltage ($1,186,352) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294)$0 $0 $0 $0
50 Total 456 Transmission Revenue ($22,694,532) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714)$0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $13,216,657 $1,747,250 $1,715,365 $1,633,370 $1,778,886 $1,531,891 $1,735,667 $1,580,495 $1,493,733 $0 $0 $0 $052 565710 ED AN $36,288 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0
53 Total 565 Transmission Expense $13,252,945 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $0 $0 $0 $0
557 Expense
54 557165 ED AN $805,500 $257,894 $100,153 $74,859 $123,239 $105,123 $7,750 ($12,402) $148,884 $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 $33,500 $3,672 $3,321 $3,728 $4,266 $4,752 $4,177 $4,836 $4,748 $0 $0 $0 $0
57 Total 557 ED AN Broker & Related Fees $1,158,000 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $0 $0 $0 $0
537 Expense
58 537000 ED AN - MT Invasive Species $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 ($28,707,043) ($28,584,434) ($37,226) $1,063,202 ($2,629,910) $494,694 $936,830 $861,730 ($811,929)$0 $0 $0 $0
61 Econ Dispatch-557150 $25,246,891 $24,469,018 $1,400,792 ($3,101,398) $2,091,955 $3,251,055 ($1,354,306) ($2,379,491) $869,266 $0 $0 $0 $0
62 Gas Bookouts-557700 $3,853,728 $71,250 $789,550 $102,650 $76,074 $281,009 $84,374 $731,428 $1,717,393 $0 $0 $0 $0
63 Gas Bookouts-557711 ($3,853,728) ($71,250) ($789,550) ($102,650) ($76,074) ($281,009) ($84,374) ($731,428) ($1,717,393)$0 $0 $0 $064 Intraco Thermal Gas-557730 $20,750,283 $3,486,891 $440,772 $2,439,435 $1,501,289 $2,157,756 $2,316,818 $4,322,939 $4,084,383 $0 $0 $0 $0
65 Fuel Dispatch-456010 $52,420,650 $34,644,709 $8,018,745 $2,851,031 $2,611,275 $813,905 $383,775 $899,930 $2,197,280 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($23,933,997) ($6,965,680) ($2,359,199) ($478,369) ($773,270) ($3,928,252) ($1,239,417) ($2,935,457) ($5,254,353) $0 $0 $0 $0
67 Other Elec Rev - Extraction Plant Cr - 456018 ($193,986) ($12,464) ($34,302) ($35,362) ($39,816) ($23,087) ($5,171) ($18,717) ($25,067)$0 $0 $0 $068 Other Elec Rev - Specified Source - 456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $069 Intraco Thermal Gas-456730 ($4,296,373) ($78,775) ($1,019,550) ($79,712) ($555,510) ($1,003,031) ($520,043) ($540,895) ($498,857)$0 $0 $0 $0
70 Fuel Bookouts-456711 $2,411,299 $394,900 $44,600 $23,400 $39,091 $149,750 $37,663 $716,380 $1,005,515 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($2,411,299) ($394,900) ($44,600) ($23,400) ($39,091) ($149,750) ($37,663) ($716,380) ($1,005,515)$0 $0 $0 $0
72 Other Purchases and Sales Subtotal $41,286,425 $26,959,265 $6,410,032 $2,658,827 $2,206,013 $1,763,040 $518,486 $210,039 $560,723 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($2,154,865)$0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060)$0 $0 $0 $0
74 REC Revenue Subtotal ($2,154,865)$0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060)$0 $0 $0 $0
75 Misc. Power Exp. Actual-557160 $248,212 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $0 $0 $0
76 Misc. Power Exp. Subtotal $248,212 $0 $0 $0 $0 $0 $0 $0 $248,212 $0
77 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Exp Actual 557395 $1,257 $94 $83 $152 $206 $50 $121 $274 $277 $0 $0 $0 $0
79 Wind REC Subtotal $1,257 $94 $83 $152 $206 $50 $121 $274 $277 $0
80 456030 ED ID - Clearwater Trans $110,000 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $0 $0 $0 $0
2023 WA ID Actual Deferrals ID Monthly 3
ID PCA Page 9 of 22 AUGUST 2023
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No.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
81 456380-ED-ID - Clearwater REC Revenue ($211,654) ($31,612) ($32,901) ($28,066) ($21,928) ($25,852) ($17,129) ($25,912) ($28,254)$0 $0 $0 $0
82 Clearwater ($101,654) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504)$0 $0 $0 $0
83 Net Resource Optimization $39,381,029 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $0 $0 $0 $0
84 EIM Incremental O&M Costs (Idaho share)$505,184 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $0 $0 $0 $0
85 Adjusted Actual Net Expense $97,900,987 $25,981,231 $25,424,369 $17,669,512 $14,379,217 ($10,165,175) $818,939 $5,045,824 $18,714,678 $32,392
2023 WA ID Actual Deferrals ID Monthly 4
ID PCA Page 10 of 22 AUGUST 2023
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 352,262 259,036 307,297 250,090 242,173 252,037 263,448 274,447 (37,162) - - - 2,163,628
Deduct Prior Month Unbilled (188,601) (168,669) (153,995) (121,924) (119,855) (126,644) (119,416) (135,688) (124,469) - - - (1,259,261)
Add Current Month Unbilled 168,669 153,995 121,924 119,855 126,644 119,416 135,688 124,469 - - - - 1,070,660
Total Retail Sales 332,330 244,362 275,226 248,021 248,962 244,809 279,720 263,228 (161,631) - - - 1,975,027
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 1,974,806
Difference from Test Year 42,091 (14,978) 23,288 14,648 24,306 25,499 34,703 12,295 (371,831) (209,979)
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 $882,497 $312,662 ($9,455,662)($5,339,765)
Avista Corp. - Resource Accountin
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2023
Retail Revenue Credit excluding
Clearwater - MWh
Page 4 of 4
ID PCA Page 11 of 22 AUGUST 2023
Accounting Period: 202308 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 - RESIDENTIAL 0 0 161,181.53 0 0 1,385,051.77
0011 - GENERAL SERVICE 0 0 63,125.95 0 0 474,130.61
0012 - RESID&FARM-GEN SERV 0 0 3,830.36 0 0 37,562.71
0021 - LARGE GENERAL SERV 0 0 71,497.28 0 0 560,833.45
0022 - RESID&FRM-LGE GEN SE 0 0 939.48 0 0 8,016.3
0025 - EXTRA LGE GEN SERV 0 0 42,801.27 0 0 343,419.08
0031 - PUMPING SERVICE 0 0 13,208.54 0 0 60,937.94
0032 - PUMPING SVC RES&FRM 0 0 1,599 0 0 5,962.04
0041 - CO OWNED ST LIGHTS 0 0 0 0 0 2.24
0042 - CO OWND ST LTS SO VA 0 0 680.96 0 0 5,430.03
0044 - CST OWND ST LT SO VA 0 0 31.62 0 0 252.96
0045 - CUST OWND ST LT ENGY 0 0 35.91 0 0 287.28
0046 - CUST OWND ST LT S V 0 0 116.43 0 0 931.36
0047 - AREA LIGHT-COM&INDUS 0 0 27.3 0 0 317.96
0048 - AREA LGHT-FARM&RESID 0 0 104.85 0 0 844.81
0049 - AREA LGHT-HI PRES SO 0 0 270.79 0 0 2,102.63
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 52,205.59 0 0 415,194.47
Overall - Summary 0 0 411,656.86 0 0 3,301,277.64
Page 1 of 3 Run Date: Sep 7, 2023
For Internal Use Only
Conversion Factor 0.995646 Conversion Factor Chan es October 1st ot Every Yea
409,864.51
Electric Revenue Report by Revenue Class Data Source: Financial Reporting
Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\Aug 2023 Revenue_RateSch_CM_YTD for ID PCA
ID amortizing 182385 - Journal
ID PCA Page 12 of 22 AUGUST 2023
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 125,235 111,127,905 10,611,706 124,551 956,516,409 91,052,637
21 21 FIRM COMMERCIAL 18,916 96,183,321 8,169,842 18,821 712,705,765 61,076,914
31 31 FIRM- INDUSTRIAL 324 100,719,387 4,538,213 322 799,315,486 36,055,403
39 39 FIRM-PUMPING-IRRIGATION ONLY 39 792,980 68,551 41 2,342,567 210,382
51 51 LIGHTING-PUBLIC STREET AND HIWAY 190 590,635 233,581 189 4,587,714 1,855,285
80 80 INTERDEPARTMENT REVENUE 51 258,693 22,806 50 1,723,952 150,611
83 83 MISC-SERVICE REVENUE SNP 0 0 6,312 0 0 62,852
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 76,357
OD OD Other Electric Direct 0 0 800 0 0 12,600
144,755 309,672,921 23,661,357 143,973 2,477,191,893 190,553,041
144,755 309,672,921 23,661,357 143,973 2,477,191,893 190,553,041
144,755 309,672,921 23,661,357 143,973 2,477,191,893 190,553,041
Page 2 of 4
For Internal Use Only
202308 - Summary
Overall - Summary
Run Date: Sep 7, 2023
202308 ED
ED - Summary
Revenue By Revenue Class Data Source: Financial Reporting
Electric Data Updated Daily
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\Aug 2023 Revenue By Revenue Class ID 1
ID PCA Page 13 of 22 AUGUST 2023
Current Month Journal Entry
Jurisdiction: ID
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 3800 01 001 33,086,608 $3,095,211
01 RESIDENTIAL 3800 01 012 786,144 $93,440
01 01 RESIDENTIAL 3800 01 022 192,863 $13,822
01 RESIDENTIAL 3800 01 032 132,356 $14,428
21 21 FIRM COMMERCIAL 3800 21 011 12,761,519 $1,162,236
21 FIRM COMMERCIAL 3800 21 021 13,087,917 $947,933
21 FIRM COMMERCIAL 3800 21 025 5,547,909 $345,866
21 FIRM COMMERCIAL 3800 21 031 2,039,875 $193,798
31 FIRM- INDUSTRIAL 3800 31 011 178,003 $15,561
31 FIRM- INDUSTRIAL 3800 31 021 1,571,797 $109,844
31 FIRM-INDUSTRIAL 3800 31 025 22,160,304 $1,410,452
31 FIRM INDUSTRIAL 3800 31 025P 32,342,823 $1,788,811
31 31 FIRM-INDUSTRIAL 3800 31 025PG 37,162,000 $910,469
31 FIRM- INDUSTRIAL 3800 31 031 580,906 $55,082
01 - Summary 34,197,971 $3,216,902
21 - Summary 33,437,219 $2,649,833
31 - Summary 93,995,833 $4,290,220
ID - Summary 161,631,023 $10,156,955
Jurisdiction: WA
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled + Basic Charge
01 RESIDENTIAL 2800 01 001 67,749,329 $6,902,530
01 RESIDENTIAL 2800 01 002 236,857 $17,098
01 RESIDENTIAL 2800 01 011 0
01 01 RESIDENTIAL 2800 01 012 1,459,340 $251,081
01 RESIDENTIAL 2800 01 021 0
01 RESIDENTIAL 2800 01 022 760,409 $73,002
01 RESIDENTIAL 2800 01 032 429,613 $49,055
21 FIRM COMMERCIAL 2800 21 011 17,004,047 $2,364,277
21 FIRM COMMERCIAL 2800 21 021 32,803,689 $3,372,667
21 21 FIRM COMMERCIAL 2800 21 025 26,532,612 $2,157,237
21 FIRM COMMERCIAL 2800 21 031 4,312,896 $440,667
31 FIRM- INDUSTRIAL 2800 31 011 110,551 $14,957
31 31 FIRM- INDUSTRIAL 2800 31 021 2,358,942 $233,757
31 FIRM-INDUSTRIAL 2800 31 025 30,673,609 $2,543,157
31 FIRM-INDUSTRIAL 2800 31 025I 37,617,004 $2,060,141
31 FIRM- INDUSTRIAL 2800 31 031 832,175 $84,986
01 - Summary 70,635,548 $7,292,766
21 - Summary 80,653,245 $8,334,848
31 - Summary 71,592,281 $4,936,998
WA - Summary 222,881,073 $20,564,612
Overall - Summary 384,512,096 $30,721,568
G:\CLOSE\202308\Revenue\REVUNBL\REVUNBLD - E\202308 SOX Electric Unbilled 9/7/2023
Unbilled
ID PCA Page 14 of 22 AUGUST 2023
Avista Hourly Data 09/06/2023 17:51 PM
DAY  HOUR
Element Key‐‐‐‐‐>27096 27120 27157
Short Name‐‐‐‐‐>SOLAR SEL GEN PDX MidC‐Hourly Solar Sel Power Cost
8/30/2023 H01 0 0
8/30/2023 H02 0 0
8/30/2023 H03 0 0
8/30/2023 H04 0 0
8/30/2023 H05 0 0
8/30/2023 H06 0 0
8/30/2023 H07 0 0
8/30/2023 H08 0 0
8/30/2023 H09 1 0
8/30/2023 H10 3 0
8/30/2023 H11 2 0
8/30/2023 H12 3 0
8/30/2023 H13 2 0
8/30/2023 H14 2 0
8/30/2023 H15 1 0
8/30/2023 H16 4 0
8/30/2023 H17 6 0
8/30/2023 H18 10 0
8/30/2023 H19 4 0
8/30/2023 H20 1 0
8/30/2023 H21 0 0
8/30/2023 H22 0 0
8/30/2023 H23 0 0
8/30/2023 H24 0 0
8/31/2023 H01 0 0
8/31/2023 H02 0 0
8/31/2023 H03 0 0
8/31/2023 H04 0 0
8/31/2023 H05 0 0
8/31/2023 H06 0 0
8/31/2023 H07 0 0
8/31/2023 H08 2 0
8/31/2023 H09 4 0
8/31/2023 H10 4 0
8/31/2023 H11 4 0
8/31/2023 H12 6 0
8/31/2023 H13 5 0
8/31/2023 H14 3 0
8/31/2023 H15 3 0
8/31/2023 H16 3 0
8/31/2023 H17 3 0
8/31/2023 H18 2 0
8/31/2023 H19 0 0
8/31/2023 H20 0 0
8/31/2023 H21 0 0
8/31/2023 H22 0 0
8/31/2023 H23 0 0
8/31/2023 H24 0 0
3770 243,621.29$                 
48,409.00$   Powerdex Estimator
292,030.29$                 
H:\Reports\Nucleus Reports\Power 2023\Aug 2023\Aug 2023 Solar Select 13
ID PCA Page 15 of 22 AUGUST 2023
Total with est Est less actual
8/22/2023 Enter first day of the month that is missing powerdex values Purchase 23,380.25                23,380.25        100.0%
8/31/2023 Click RUN to get data out of Nucleus Sale 494,056.63            494,056.63      100.0%
Solar Select 48,409.00        
Power Key Day Hour Actual 
Price Amount Formula Direction Date and time Est Price
uste  
Price 
with 
Total 
(Amount * 
Price)
Adj for 
entered
 Actual 
Price * 
Volume 
277274 8/22/2023 0300 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 22‐08‐20230300 25 25.00      1,075.00    1,075.00    ‐            
277274 8/22/2023 0500 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 22‐08‐20230500 25 25.00      1,075.00    1,075.00    ‐            
277274 8/22/2023 1400 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 22‐08‐20231400 35 35.00      1,505.00    1,505.00    ‐            
277274 8/22/2023 1800 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 22‐08‐20231800 40 40.00      1,720.00    1,720.00    ‐            
277274 8/23/2023 0700 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 23‐08‐20230700 40 40.00      1,720.00    1,720.00    ‐            
277274 8/23/2023 1000 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 23‐08‐20231000 40 40.00      1,720.00    1,720.00    ‐            
277274 8/23/2023 2000 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 23‐08‐20232000 65 65.00      2,795.00    2,795.00    ‐            
277274 8/23/2023 2400 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 23‐08‐20232400 40 40.00      1,720.00    1,720.00    ‐            
277274 8/24/2023 0400 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 24‐08‐20230400 40 40.00      1,720.00    1,720.00    ‐            
277274 8/24/2023 1700 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 24‐08‐20231700 40 40.00      1,720.00    1,720.00    ‐            
277274 8/24/2023 2100 0 43 [PDX|MIDC‐HOURLY|HOURLY]SALE 24‐08‐20232100 50 50.00      2,150.00    2,150.00    ‐            
277274 8/25/2023 1000 0 45 [PDX|MIDC‐HOURLY|HOURLY]SALE 25‐08‐20231000 50 50.00      2,250.00    2,250.00    ‐            
277274 8/25/2023 1700 0 45 [PDX|MIDC‐HOURLY|HOURLY]SALE 25‐08‐20231700 50 50.00      2,250.00    2,250.00    ‐            
277274 8/25/2023 1900 0 45 [PDX|MIDC‐HOURLY|HOURLY]SALE 25‐08‐20231900 50 50.00      2,250.00    2,250.00    ‐            
277274 8/26/2023 0400 0 45 [PDX|MIDC‐HOURLY|HOURLY]SALE 26‐08‐20230400 45 45.00      2,025.00    2,025.00    ‐            
277274 8/26/2023 1700 0 45 [PDX|MIDC‐HOURLY|HOURLY]SALE 26‐08‐20231700 75 75.00      3,375.00    3,375.00    ‐            
277274 8/26/2023 1900 0 45 [PDX|MIDC‐HOURLY|HOURLY]SALE 26‐08‐20231900 75 75.00      3,375.00    3,375.00    ‐            
277274 8/26/2023 2000 0 45 [PDX|MIDC‐HOURLY|HOURLY]SALE 26‐08‐20232000 60 60.00      2,700.00    2,700.00    ‐            
277274 8/27/2023 0200 0 41 [PDX|MIDC‐HOURLY|HOURLY]SALE 27‐08‐20230200 40 40.00      1,640.00    1,640.00    ‐            
277274 8/27/2023 0600 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 27‐08‐20230600 40 40.00      1,560.00    1,560.00    ‐            
277274 8/27/2023 1600 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 27‐08‐20231600 70 70.00      2,730.00    2,730.00    ‐            
277274 8/27/2023 1700 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 27‐08‐20231700 80 80.00      3,120.00    3,120.00    ‐            
277274 8/27/2023 2000 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 27‐08‐20232000 90 90.00      3,510.00    3,510.00    ‐            
277274 8/29/2023 0400 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 29‐08‐20230400 35 35.00      1,365.00    1,365.00    ‐            
277274 8/29/2023 1500 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 29‐08‐20231500 35 35.00      1,365.00    1,365.00    ‐            
277274 8/30/2023 0500 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 30‐08‐20230500 25 25.00      975.00        975.00        ‐            
277274 8/30/2023 1300 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 30‐08‐20231300 30 30.00      1,170.00    1,170.00    ‐            
277274 8/30/2023 1500 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 30‐08‐20231500 30 30.00      1,170.00    1,170.00    ‐            
277274 8/30/2023 2400 0 39 [PDX|MIDC‐HOURLY|HOURLY]SALE 30‐08‐20232400 40 40.00      1,560.00    1,560.00    ‐            
223069 8/22/2023 1300 0 2 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 22‐08‐20231300 35 37.63     75.25          75.25          ‐            
223069 8/23/2023 0700 0 1 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 23‐08‐20230700 40 43.00     43.00          43.00          ‐            
223069 8/23/2023 1400 0 2 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 23‐08‐20231400 50 53.75      107.50        107.50        ‐            
223069 8/23/2023 1800 0 6 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 23‐08‐20231800 55 59.13      354.75        354.75        ‐            
223069 8/24/2023 1500 0 2 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 24‐08‐20231500 35 37.63     75.25          75.25          ‐            
223069 8/26/2023 1300 0 1 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 26‐08‐20231300 50 53.75     53.75          53.75          ‐            
223069 8/27/2023 1200 0 2 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 27‐08‐20231200 45 48.38     96.75          96.75          ‐            
223069 8/27/2023 1600 0 2 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 27‐08‐20231600 70 75.25      150.50        150.50        ‐            
223069 8/27/2023 1700 0 1 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 27‐08‐20231700 80 86.00     86.00          86.00          ‐            
223069 8/29/2023 1600 0 3 [PDX|MIDC‐HOURLY|HOURLY]*1.075 SALE 29‐08‐20231600 40 43.00      129.00        129.00        ‐            
223067 8/22/2023 0100 0 1 [PDX|MIDC‐HOURLY|HOURLY]SALE 22‐08‐20230100 25 25.00     25.00          25.00          ‐            
223067 8/22/2023 1300 0 3 [PDX|MIDC‐HOURLY|HOURLY]SALE 22‐08‐20231300 35 35.00      105.00        105.00        ‐            
RUN
ID PCA Page 16 of 22 AUGUST 2023
 

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ID PCA Page 17 of 22 AUGUST 2023







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^ `aa^h#!"4#;:!W\X7("$(!+;#($6/8NNPM8QMP7#*0 Volumes are used
on line 38 on WA Monthly tab as
well as dollars and
volumes on Solar
Select tab of 2023
WA ID Actual Deferrals
Workbook.
ID PCA Page 18 of 22 AUGUST 2023
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. Or Quantit Co. FERC Ser. Jur.
10 03805834 - EIM Deferral - ID 407434 - EIM Deferred O&M 885
Miscellaneous
D57 -
Misc
(51,831.00) 001 182387 - REGULATORY ASSET ID
PCA DEFERRAL 3
ED ID
Comment: EIM PCA Deferral ID - August 2023
Total:(51,831.00)
Prepared by Tiffany Adams
Reviewed by
Approved for Entr
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 09/05/2023 at 2:17 PM
Last Update: 09/05/2023 1:29 PM
Approval Requested: 09/05/2023 2:14 PM
Energy Delivery Accounting
C
DJ
USD
Effective Date: 202308
09/05/2023
09/05/2023
ID PCA Page 19 of 22 AUGUST 2023
202308 EIM Incremental Expense Charges.xlsx - August 2023 Deferral
202208 202209 202210 202211 202212 202301 202302 202303 202304 202305 202306 202307 202308 Total
02811 11,356 15,331 11,356 10,788 1,136 109,395.70
03652 8,353 15,592 11,137 11,137 10,024 2,227 15,592 17,486 11,917.00 11,768 11,321 5,959 10,129 265,633.70
05109 6,205 7,110 4,137 3,878 3,361 388 126,155.82
05282 9,748 14,095 3,952 2,239 1,647 4,762 7,788 2,458 63,946.91
05673 5,809 11,619 9,173 11,619 8,867 9,478 11,313 14,986 8,860.69 12,342 8,861 9,177 11,392 270,902.48
05680 12,230 14,676 8,867 11,619 10,090 5,809 10,396 10,652 4,430.34 6,962 3,481 2,215 4,430 234,631.03 05713 48,804.94 05715 11,233 15,553 8,353 5,473 10,081 9,793 10,657 16,225 9,068.81 9,177 8,861 11,076 9,177 255,166.85 05717 6,694 8,753 6,350 6,865 6,179 4,977 6,114 10,522 7,600.00 7,000 7,000 6,400 7,600 143,645.58 05730 6,355 11,412 8,077 4,038 6,462 7,269 7,673 12,787 7,038.45 9,385 7,977 8,915 8,212 168,859.09 05807 3,988 6,231 5,613 5,444 3,629 2,852 3,370 6,599 4,292.75 2,683 5,098 2,683 2,951 82,902.03 05823 3,089 9,955 6,865 6,522 6,179 6,179 5,407 7,986 2,477.99 90,458.41 05841 7,056 9,800 4,851 4,753 1,176 4,141 6,003 10,277 5,844.80 3,392 9,080 6,578 5,323 92,827.53 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 1,118 3,640 1,204 2,236 2,150 4,042 1,290 4,926 1,246.06 3,293 1,483 2,225 1,246 64,250.62
05680 4,128 2,780 2,150 2,236 2,666 1,089 3,583 2,691 2,225.09 1,335 3,649 2,581 2,225 59,140.43
05713 6,661.41
05715 4,320 3,132 2,025 1,053 2,079 1,188 2,079 2,594 2,163.17 2,225 1,246 2,284 2,225 55,702.35
05807 1,145 1,167 5,397.68 05841 235 3,328 3,599.08 101,683.78 150,826.23 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 60,093.46 68,238.66 2,164,975.78 565 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 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 799.00 440.71 1,175.93 630.19 522.63 12,184.08 618 Software 38,327 38,327 38,327 38,327 38,327 6,232 66,693 44,821 39,495.57 37,847 41,262 39,555 39,555 775,937.00
661 Hosting Services 5,078 16,796 6,380 6,380 6,380 1,755 12,325 7,134 7,134.08 7,134 7,134 7,134 7,134 128,050.27
626 Hardware Purchases 79.90 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 46,688.99 46,688.99 904,067.17 810 Advertising Expenses 926.12
915 Printing 4 85.84
880 Materials & Equipment 4,075.58
885 Miscellaneous 56 7,493.62 4.36 55.87 12,581.16
035 Workforce - Contract 8,881 8,015 7,926 7,519 2,849 365 304 560 50,327.20
020 Professional Services 8,198 8,160 858,896.01 010 General Services 61,749.50 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
436.34 162,607.71 215,145.16 147,374.48 142,649.77 123,280.29 81,927.36 170,587.23 172,702.97 113,794.80 114,543.13 116,688.24 106,782.45 114,927.65 4,066,428.99
305 Incentive/Bonus Pay 05282 19.06 19.06 035 Workforce - Contract 1,816 944 710 8,615.40 1,815.7 944.18 709.96 8,615.40 1,815.7 944.18 709.96 8,634.46
885 Miscellaneous -74,681 -85,264 -83,009 -65,348 -54,278 -39,924 -49,912 -108,066 -51,726 -52,678 -53,292 -47,237 (1,795,371.20) -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 -53,291.7 -47,236.5 (1,795,371.20) -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 -53,291.7 -47,236.5 (1,795,371.20)
885 Miscellaneous 699,119.00 699,119.00 699,119.00 89,742 130,825 65,075 77,301 69,002 42,003 120,675 64,637 62,069.10 61,865 63,397 59,546 114,928 2,978,811.25
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 40,648.72 46,840.72 1,609,233.67
240,686 329,963 217,962 205,131 174,962 124,608 235,102 257,965 161,441.76 164,411.93 166,329.45 147,431.17 161,768.37 3,654,231.68
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 52,485.00 57,590.00 1,275,648.00 <1>0.90 1,148,083.20 DJ240 - EIM Deferral (74,681) (85,264) (83,009) (65,348) (54,278) (39,924) (49,912) (108,066) (51,725.70) (52,677.90) (53,291.70) (47,236.50) - (1,096,252.20) <1>Post go live costs to which 90% are to be deferred through the PCA (Power Cost Adjustment).Current Month Deferral 51,831.00
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.
Total
Total
TotalTotal
Total
Total
Total Total
Total Total
Total
Total
Transaction Amount
Total
Total
TotalTotal
P:\04 - Journal Entries\2023\08 - August\240 - EIM Deferral\202308 EIM Incremental Expense Charges.xlsx
ID PCA Page 20 of 22 AUGUST 2023
202308 EIM Incremental Expense Charges.xlsx - OH Rates
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23
Payroll Benefits 41.71%41.71%34.92%34.92%34.92%35.89%34.92%34.92%
Payroll Benefits - I&D 1.29%1.29%1.08%1.08%1.08%1.11%1.08%1.08%
Payroll Non-Service Benefits -9.00%-9.00%-1.50%-1.50%-1.25%-1.25%-1.25%-1.25%
Payroll Taxes 8.50%8.50%8.25%8.25%8.25%8.25%8.25%8.25%
One Leave 19.00%18.00%18.00%18.00%18.50%18.50%17.00%18.00%
Incentive Payroll tax - NU 0.50%0.50%0.50%0.50%0.50%0.50%0.38%0.38%
Incentive - NU 3.30%9.69%9.69%9.69%9.69%9.69%7.27%7.27%
NU Labor OH Rate 65.30%70.69%70.94%70.94%71.69%72.69%67.64%68.64%
P:\04 - Journal Entries\2023\08 - August\240 - EIM Deferral\202308 EIM Incremental Expense Charges.xlsx
ID PCA Page 21 of 22 AUGUST 2023
202308 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\08 - August\240 - EIM Deferral\202308 EIM Incremental Expense Charges.xlsx
ID PCA Page 22 of 22 AUGUST 2023