20230731Schultz Workpapers.pdf

2023 Idaho PCA
Case No. AVU-E-23-__
Avista Corporation
Workpapers
Kaylene J. Schultz
08
AVISTA UTILITIES
IDAHO ELECTRIC
IMPACT OF PROPOSED SCHEDULE 66 PCA CHANGE
PROPOSED RATE TO BE EFFECTIVE OCTOBER 1, 2023
(000s of Dollars)
(000s of kWh)Total Billed Percent
Revenue Proposed change
Line Type of Schedule Forecasted at Present Sch. 66 on Billed
No.Service Number Kilowatt-hours Rates Change Revenue
(a)(b)(c)(1)(d)(e)(f)
1 Residential 1 1,288,067 119,417$ 4,495$ 3.8%
2 General Service 11,12 480,413 42,057$ 1,677$ 4.0%
3 Large General Service 21,22 546,290 45,426$ 1,907$ 4.2%
4 Extra Large General Service 25 348,191 19,840$ 1,215$ 6.1%
5 Clearwater 25P 403,268 18,610$ 1,407$ 7.6%
6 Pumping Service 31,32 64,293 5,938$ 224$ 3.8%
7 Street & Area Lights 41-49 10,259 3,992$ 36$ 0.9%
8 Total 3,140,781 255,280$ 10,961$ 4.3%
check 4.29%
9 Proposed rate 0.00499$ 15,672$
10 Present rate (AVU-E-22-11, Order No. 35543)0.00150$ 4,711$
11 Rate Change 0.00349$ 10,961$
Proposed rate
12 Total Amortization and Deferral Balance including interest thru 9/30/23 15,605$
13 Conversion factor (Case No. AVU-E-23-01: Per Final Stipulation & Settlement)0.996223
14 Revenue Requirement 15,664$
15 kWh's from above 3,140,781
16 Proposed rate:0.00499$
(1)Source: Calendar Load forecast for the twelve month period October 1, 2023 - September 30, 2024
2023 Idaho PCA - Schultz Workpapers
Exhibit KJS-1 Page 1 of 7
Avista Corporation PCAJuly 2022 through June 2023
IPUC Deferral Analysis Jul-22 thruDeferral for 2022-23 Deferral Period Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jun-23
BASE RATE RECOVERY - LOAD CHANGE ADJUSTMENTIdaho Actual Sales MWh 270,424 281,872 222,423 231,125 293,282 328,008 332,330 244,362 275,226 248,021 248,962 244,809 3,220,844
Idaho Base Sales MWh 245,017 250,933 210,200 227,542 262,248 292,013 290,239 259,340 251,938 233,373 224,656 219,310 2,966,809
Actual - Base Sales MWh 25,407 30,939 12,223 3,583 31,034 35,995 42,091 (14,978)23,288 14,648 24,306 25,499 254,035
Base-to-Actual Percent Difference %10.37%12.33%5.81%1.57%11.83%12.33%14.50%-5.78%9.24%6.28%10.82%11.63%8.56%
NET POWER SUPPLY EXPENSEActual Expense555 Purchased Power $9,884,786 18,296,245 13,687,430 11,784,610 15,308,517 40,559,076 22,839,397 14,362,455 13,421,511 18,866,820 14,103,878 13,217,905 206,332,630447 Sales for Resale $(14,724,382)(12,684,729)(27,028,854)(18,373,487)(14,854,743)(24,187,366)(21,285,883)(10,073,667)(18,286,680)(16,772,087)(29,357,670)(22,625,042)(230,254,590)501 Thermal Fuel $3,566,964 4,709,375 3,815,371 3,836,129 3,256,745 3,349,480 3,713,300 4,083,890 4,296,293 3,115,125 1,839,926 2,967,639 42,550,237547 CT Fuel $9,957,452 15,638,603 19,808,004 18,628,025 21,850,304 31,755,095 (5,464,169)12,386,156 16,638,301 8,486,951 2,819,622 7,630,841 160,135,185456 Transmission Revenue $(3,649,663)(3,100,259)(3,323,076)(3,093,728)(3,266,783)(3,593,111)(2,885,345)(2,771,484)(2,700,859)(3,551,395)(2,796,254)(2,538,237)(37,270,194)565 Transmission Expense $1,649,495 1,689,513 1,730,145 1,691,759 1,571,320 1,940,649 1,751,786 1,719,901 1,637,906 1,783,422 1,536,427 1,740,203 20,442,526537 MT. Invasive Species Expense $64,722 64,722 64,722 64,722 64,722 64,722 64,722 64,722 64,722 64,722 64,722 64,722 776,664557 Expense Broker Fees $(1,814)21,081 (2,184)20,836 18,806 (10,168)261,566 103,474 78,587 446,505 109,875 11,927 1,058,491557 Resource Optimization $(1,101,082)(3,965,928)(2,044,586)(1,176,583)719,247 5,244,125 26,959,359 6,410,115 2,658,979 2,206,219 1,763,090 518,607 38,191,562Adjusted Actual Net Expense $5,646,478 20,668,623 6,706,972 13,382,283 24,668,135 55,122,502 25,954,733 26,285,562 17,808,760 14,646,282 (9,916,384)988,565 201,962,511
Idaho Allocation Factor $34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%
Idaho Actual Net Expense $1,940,130 7,101,738 2,304,516 4,598,152 8,475,972 18,940,091 8,918,046 9,031,719 6,119,090 5,032,462 (3,407,270)339,671 69,394,317
Authorized Net Expense
555 Purchased Power $5,937,659 5,836,088 5,942,565 6,184,512 6,489,810 6,556,792 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 75,558,267
447 Sales for Resale $(9,557,120)(4,493,194)(7,072,562)(3,997,529)(2,672,014)(4,453,080) (2,316,991)(1,936,564)(2,540,468)(4,230,873)(3,489,856) (5,862,698)(52,622,949)
501 Thermal Fuel $2,879,162 3,146,005 3,033,757 2,874,156 2,395,831 3,087,726 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 31,583,795
547 CT Fuel $6,693,265 7,977,571 8,729,385 8,223,214 8,133,493 10,790,239 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 81,530,747
456 Transmission Revenue $(2,267,860)(2,209,469)(1,714,509)(1,711,129)(1,937,530)(2,146,621) (1,634,727)(1,811,669)(1,891,560)(1,715,927)(2,123,305) (2,306,697)(23,471,003)
565 Transmission Expense $1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 17,278,764
Gas Liquids Revenue - 456018 $(524,310)(514,471)(290,007)(311,801)(548,421)(265,977) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (6,290,910)
Montana Invasive Species Expense $134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 1,610,004
Settlement Adjustments $52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 631,632Authorized Net Expense $4,787,496 11,369,230 10,255,329 12,888,123 13,487,869 15,195,779 16,571,444 14,508,136 11,713,388 7,123,503 4,746,791 3,161,259 125,808,347Idaho Allocation Factor $34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%Idaho Authorized Net Expense $1,644,984 3,906,467 3,523,731 4,428,359 4,634,432 5,221,270 5,693,948 4,984,996 4,024,720 2,447,636 1,630,997 1,086,209 43,227,749
RENEWABLE ENERGY CREDIT REVENUEActual REC Revenue $(121,170)(55,990)(94,357)(345,205)(992,819)(259,984)0 (897,500)(245,005)(316,360)(295,220)(225,460)(3,849,070)Authorized REC Revenue $0 0 0 0 0 0 0 0 0 0 0 0 0Actual - Authorized REC Revenue $(121,170)(55,990)(94,357)(345,205)(992,819)(259,984)0 (897,500)(245,005)(316,360)(295,220)(225,460)(3,849,070)Idaho Allocation Factor $34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%34.36%Actual - Authorized Idaho REC Revenue $(41,634)(19,238)(32,421)(118,612)(341,133)(89,331)0 (308,381)(84,184)(108,701)(101,438)(77,468)(1,322,541)
COST RECOVERY SUBJECT TO SHARING
Actual - Authorized Net Expense (Idaho share)$295,146 3,195,271 (1,219,215)169,793 3,841,540 13,718,821 3,224,098 4,046,723 2,094,370 2,584,826 (5,038,267)(746,538)26,166,568
Retail Revenue Adjustment $(632,380)(770,072)(304,230)(89,181)(772,436)(895,916)(1,070,374)380,891 (592,214)(372,499)(618,102)(648,440)(6,384,953)
REC Revenue $(41,634)(19,238)(32,421)(118,612)(341,133)(89,331)0 (308,381)(84,184)(108,701)(101,438)(77,468) (1,322,541)
456030 ED ID - Sch 25P Transmission $13,750 13,750 13,750 13,750 13,750 13,750 13,750 13,750 13,742 13,758 13,750 13,750 165,000
456380 ED ID - Sch 25P REC Revenue $(27,597)(30,020)(27,791)(29,408)(29,725)(21,370) (31,612)(32,901)(28,066)(21,928)(25,852) (17,129)(323,399)
Sch 25P Net Cost (13,847)(16,270)(14,041)(15,658)(15,975)(7,620)(17,862)(19,151)(14,324)(8,170)(12,102)(3,379)(158,399)
Total Cost (Subject to Sharing)$(311,081)2,472,670 (1,475,169)38,574 2,784,605 12,786,263 2,180,222 4,155,540 1,523,721 2,152,929 (5,711,378)(1,416,612)19,180,284
Sharing Percentage %90%90%90%90%90%90%90%90%90%90%90%90%1,918,028$
Total Cost Recovery Subject to Sharing $(279,973)2,225,403 (1,327,652)34,717 2,506,145 11,507,637 1,962,200 3,739,987 1,371,349 1,937,636 (5,140,240)(1,274,951)17,262,258
Total Power Cost Deferral with Adjustments $(279,973)2,225,403 (1,327,652)34,717 2,506,145 11,507,637 1,962,200 3,739,987 1,371,349 1,937,636 (5,140,240)(1,274,951)17,262,258
2023 Idaho PCA - Schultz WorkpapersAct-Auth- Proposed Page 2 of 7
Avista Corporation PCAJuly 2022 through June 2023
IPUC Deferral Analysis Jul-22 thruDeferral for 2022-23 Deferral Period Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jun-23
Monthly Interest Rate %0.08333%0.08333%0.08333%0.08333%0.08333%0.08333%0.16667%0.16667%0.16667%0.16667%0.16667%0.16667%0.16667%0.16667%0.16667%
PCA Ending Balances
Account 182385 June 2022 Ending Balance $4,237,309 4,237,309
Account 182386 June 2022 Ending Balance $0 0
Account 182387 June 2022 Ending Balance $2,122,023 2,122,023
2022-2023 Beginning Balance $6,359,332 4,059,176 5,587,998 3,605,990 3,174,418 5,301,065 16,341,996 17,805,435 21,188,219 22,135,867 23,736,835 18,274,446 16,653,537 16,278,749 15,909,573 6,359,332
2022-2023 Incremental Deferral $(279,973)2,225,403 (1,327,652)34,717 2,506,145 11,507,637 1,962,200 3,739,987 1,371,349 1,937,636 (5,140,240)(1,274,951)17,262,258
RPS Compliance Adjustment $(1,423,542)(1,423,542)
Amortization - Account 182387 $(601,940)(699,963)(659,012)(469,294)(2,430,209)
Amortization - Account 182385 $(382,142)(471,125)(525,998)(386,879)(459,022)(373,555)(361,712)(376,416)(3,336,849)
Amortization - Projected $(402,544)(396,308)(331,241)(1,130,093)
2022-23 Ending Balance w/out Current Month Interest $4,053,877 5,584,616 3,601,334 3,171,413 5,298,421 16,337,577 17,778,198 21,158,543 22,100,546 23,699,948 18,234,883 16,623,079 16,250,993 15,882,441 15,578,332 15,300,897
Interest $5,299 3,382 4,656 3,005 2,644 4,419 27,237 29,676 35,321 36,887 39,563 30,458 27,756 27,132 26,516 303,9512022-23 Final Ending Deferral Balance $4,059,176 5,587,998 3,605,990 3,174,418 5,301,065 16,341,996 17,805,435 21,188,219 22,135,867 23,736,835 18,274,446 16,653,537 16,278,749 15,909,573 15,604,848 15,604,848
202207 202208 202209 202210 202211 202212 202301 202302 202303 202304 202305 2023064,240,840$ 4,244,374$ 4,247,911$ 4,251,451$ 3,568,271$ 3,100,119$ 2,579,288$ 2,196,708$ 1,741,347 1,370,694 1,011,267 636,536 (1,703,515)$ 520,468$ (806,751)$ (772,706)$ 1,732,794$ 13,241,877$ 15,226,147$ 18,991,511$ 20,394,520 22,366,141 17,263,179 16,017,001 1,521,851$ 823,156$ 164,830$ (304,327)$
4,059,176$ 5,587,998$ 3,605,990$ 3,174,418$ 5,301,065$ 16,341,996$ 17,805,435$ 21,188,219$ 22,135,867 23,736,835 18,274,446 16,653,537
- - - - - - - - - - - -
2023 Idaho PCA - Schultz WorkpapersAct-Auth- Proposed Page 3 of 7
Source: EREV June Mid-month 06.14.23, Bill Determ Tab
Calendar Load (kWh) by Rate Schedule
Oct 23 Nov 23 Dec 23 Jan 24 Feb 24 Mar 24 Apr 24 May 24 Jun 24 Jul 24 Aug 24 Sep 24 Total
ID001 86,224,484 124,184,548 155,209,687 149,920,157 122,138,563 118,803,698 96,170,104 84,902,678 79,896,795 98,163,583 96,067,987 76,384,756 1,288,067,040
ID011 34,765,949 39,284,789 42,711,747 42,961,219 39,456,744 37,839,042 33,675,174 33,156,237 33,271,327 38,635,119 37,557,025 32,675,401 445,989,773
ID012 2,389,103 3,261,747 4,210,742 4,120,859 3,595,132 3,203,446 2,573,922 2,222,913 2,094,160 2,350,438 2,260,766 2,140,254 34,423,482
ID021 46,657,110 49,000,335 48,946,853 47,955,268 44,654,289 43,374,962 40,572,781 41,100,871 43,312,662 47,876,259 45,043,808 40,373,417 538,868,615
ID022 543,578 632,948 817,850 831,620 724,989 660,008 535,218 479,157 480,898 574,105 577,379 564,036 7,421,786
ID025 29,720,186 27,889,454 29,182,098 29,539,484 27,990,484 29,828,240 27,785,331 29,185,367 28,777,928 30,120,920 29,998,814 28,172,393 348,190,699 ID025P 34,472,565 28,312,346 34,485,675 33,210,502 28,805,293 35,820,070 30,032,616 35,843,818 33,641,527 39,214,535 37,859,924 31,569,303 403,268,174
ID031 4,948,867 2,588,232 3,498,156 3,607,519 3,469,035 3,316,187 3,477,863 4,805,547 6,192,143 7,267,136 9,202,041 7,269,920 59,642,646
ID032 208,761 198,736 254,832 273,543 226,139 213,100 190,783 301,440 492,898 894,220 942,601 453,728 4,650,781
ID04X 849,033 853,175 879,398 858,195 836,606 882,184 843,850 841,015 854,671 853,033 852,874 854,940 10,258,974
Total 240,779,636 276,206,310 320,197,038 313,278,366 271,897,274 273,940,937 235,857,642 232,839,043 229,015,009 265,949,348 260,363,219 220,458,148 3,140,781,970
3,140,782
Jul-23 Aug-23 Sep-23
ID001 99,896,207 98,797,990 76,942,891
ID011 38,928,844 37,650,199 32,400,944 ID012 2,347,742 2,291,047 2,122,046
ID021 49,882,099 46,687,468 41,756,056
ID022 574,206 589,807 564,240
ID025 29,878,977 30,483,753 27,850,884
ID025P 38,852,032 37,608,425 31,362,557
ID031 7,262,669 9,287,025 7,344,618
ID032 896,724 950,465 456,789 ID04X 860,262 861,018 863,313
Present Rate $0.00150 $0.00150 $0.00150
$404,070 $397,811 $332,497
Present RCF*0.996223 0.996223 0.996223
2023 Idaho PCA - Schultz Workpapers KWh Forecast Page 4 of 7
AVISTA UTILITIES
Settlement Revenue Conversion Factor
Idaho - Electric System
TWELVE MONTHS ENDED JUNE 30, 2022
Line
No.Description Factor
1 Revenues 1.000000
Expenses:
2 Uncollectibles 0.001795
3 Commission Fees 0.001982
4 Idaho Income Tax
5 Total Expenses 0.003777
6 Net Operating Income Before FIT 0.996223
2023 Idaho PCA - Schultz Workpapers
Conversion Factor Page 5 of 7
Bill Determinants
2023 Idaho Annual PCA Filing
Present Proposed
Basic Charge 7.00$ 7.00$
Block 1 0.08088$ 0.08437$
Block 2 0.09135$ 0.09484$
Present Proposed
Bill Bill
Basic Charge 7.00$ 7.00$
Block 1 48.53$ 50.62$ 600
Block 2 29.87$ 31.01$ 327
Total Bill 85.40$ 88.63$ 927
Total Bill Impact 3.23$ 3.78%
2023 Idaho PCA - Schultz Workpapers
Bill Impact Page 6 of 7
Avista Utilities
Idaho Jurisdiction
2023 PCA
Electric Service
(000s of Dollars)
(000s of kWh)
PCA Present Present Proposed Proposed Proposed Incremental
Type of Schedule Billing PCA PCA PCA PCA PCA Rate
Service Number Determinants Rate Revenue Increase Revenue Rate change
(a)(b)(c)(d)(e)(f)(g)(h)(i)
Residential 1 1,288,067 0.00150$ 1,932$ 4,495$ 6,427$ 0.00499$ 0.00349$
General Service 11/12 480,413 0.00150$ 721$ 1,676$ 2,397$ 0.00499$ 0.00349$
Large General Service 21/22 546,290 0.00150$ 819$ 1,907$ 2,726$ 0.00499$ 0.00349$
Extra Large General Service 25 348,191 0.00150$ 522$ 1,215$ 1,737$ 0.00499$ 0.00349$
Clearwater 25P 403,268 0.00150$ 605$ 1,407$ 2,012$ 0.00499$ 0.00349$
Pumping Service 31/32 64,293 0.00150$ 96$ 225$ 321$ 0.00499$ 0.00349$
Street & Area Lights 41-49 10,259 0.00150$ 15$ 36$ 51$ 0.00499$ 0.00349$
Total 3,140,781 4,710$ 10,961$ 15,671$
Page 7 of 7