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HomeMy WebLinkAbout20230425Decision Memo.pdfDECISION MEMORANDUM 1 DECISION MEMORANDUM TO: COMMISSIONER ANDERSON COMMISSIONER HAMMOND COMMISSIONER LODGE COMMISSION SECRETARY COMMISSION STAFF LEGAL FROM: CHRIS BURDIN DEPUTY ATTORNEY GENERAL DATE: APRIL 25, 2023 SUBJECT: IN THE MATTER OF THE APPLICATION OF AVISTA CORPORATION, D/B/A AVISTA UTILITIES, REQUESTING AUTHORITY TO REVISE ITS ELECTRIC AND NATURAL GAS BOOK DEPRECIATION RATES AND AUTHORIZE DEFERRED ACCOUNTING TREATMENT FOR DIFFERENCE IN DEPRECIATION EXPENSE; CASE NOS. AVU-E-23-02, AVU-G-23-02. On February 22, 2023, Avista Corporation, doing business as Avista Utilities (“Company”), filed an application (“Application”) with the Idaho Public Utilities Commission (“Commission”), for approval of a proposed change to electric and natural gas book depreciation rates. The Company also requests that the Commission approve deferred accounting treatment if allocated depreciation rates are not approved by all jurisdictions prior to September 1, 2023, resulting in a difference between allocated depreciation expense included in Case Nos. AVU-E- 23-01 and AVU-G-23-01, and allocated depreciation expense ultimately approved in these dockets. The Company requests that the Application be processed by Modified Procedure through the use of written comments. On March 15, 2023, the Commission issued a Notice of Application and Notice of Intervention Deadline. Order No. 35709. No parties intervened. STAFF RECOMMENDATION Staff recommends the Commission issue a Notice of Modified Procedure establishing an August 8, 2023, initial comment deadline, and an August 15, 2023, Company reply comment deadline. DECISION MEMORANDUM 2 COMMISSION DECISION Does the Commission wish to issue a Notice of Modified Procedure establishing an August 8, 2023, Staff and Intervenor comment deadline, and an August 15, 2023, Company reply comment deadline? __________________________ Chris Burdin Deputy Attorney General I:\Legal\ELECTRIC\AVUE2302_G2302_Dep Rates\memos\AVUEG2302_dec2_cb.docx