20230731Workpapers.pdf

Idaho portion of 2022 fiscal year benefit amount -$5,363,249
Estimated over-refunded balance at end of existing rate 488,001
Net benefit for rate adjustment -$4,875,249
Conversion factor 0.996223
Revenue requirement -$4,893,732
Projected kWh 10/1/23 - 9/30/24 1,335,411,644
Proposed rate -$0.00366
Rate Impact
Proposed rate credit above -$0.00366 -4%
Existing rate credit -$0.00380
Difference $0.00014
Bill for 927 kWh at present rates with all adders
Basic charge $7.00
First 600 kWh 600 $0.08088 48.53
Over 600 kWh 327 $0.09135 29.87
Total 85.40
Proposed rate Increase 927 $0.00014 $0.13 85.53
Percent rate Increase 0.15%
Residential Exchange - State of Idaho
Avista Corporation
Proposed Rate
October 1, 2023 - September 30, 2024
Proposed ResEx Rate
2023 2022
Proposed Present
Idaho portion of benefit amount 5,363,249$ 5,205,238$ 158,011$
2023 2022
Proposed Present
Projected kWh 10/1/23 - 9/30/24 1,335,411,644 1,296,551,531 38,860,114 147,668$
Rate (0.00366)$ (0.00380)$ 0.00014
(4,887,607)$ (4,926,896)$
2023 Projected Balance (488,001)$
(182,321)$
Change in Benefit
Load Difference
Over-refunded Balance
Interest Rate
Balance 5/31/2023 (Actual)$405,898.34 2.0%
April credit received in June -423,792.77
Amortization 335,404.29
Interest 676.51
Balance 6/30/2023 (Actual) $318,186.37
May credit received in July -340,338.04
Amortization 392,895.66
Amortization Adjustment - June unbilled 106,195.06
Interest 530.31
Balance 7/31/2023 (Projected) $477,469.36
June credit received in August -328,087.65
Amortization 388,786.07
Interest 795.78
Balance 8/31/2023 (Projected) $538,963.56
July credit received in September -355,305.92
Amortization 303,444.93
Interest 898.27
Balance 9/30/2023 (Projected) $488,000.84
Check
Balance 5/31/23 (Actual) $405,898.34
Credits to be received -1,447,524.38
Amortization 1,526,726.01
Interest 2,900.88
Balance at 9/30/23 $488,000.84
Avista Corporation
Idaho Residential Exchange Account
Actual and Projected
Idaho ResX Balances
Total Oct-23 thru Sep-24 KWH (1)Percent Credit
ID Credit Amount 1,371,675,026 33.22% $5,363,249
WA Credit Amount 2,757,201,976 66.78% $10,780,660
Total 4,128,877,002 100.00% $16,143,909
Purchase at ASC 70.6100
Sale at PF Exchange Rate 66.7000
3.9100
Projected Loads 4,128,877,002
Total Credit $16,143,909
(1) Average of 2021 and 2022 qualifying kilowatt-hours by state.
Avista Corporation
Projected Residential Exchange Program Benefits
Projected Benefits
kwh (000's)
$ (000's)
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
Total
ID001 86,224 124,185 155,210 149,920 122,139 118,804 96,170 84,903 79,897 98,164 96,068 76,385 1,288,067
ID012 2,389 3,262 4,211 4,121 3,595 3,203 2,574 2,223 2,094 2,350 2,261 2,140 34,423
ID022 544 633 818 832 725 660 535 479 481 574 577 564 7,422
ID032 209 199 255 274 226 213 191 301 493 894 943 454 4,651
ID048 71 71 71 71 71 71 71 71 71 71 71 71 849
Total 89,437 128,349 160,564 155,217 126,756 122,951 99,541 87,977 83,035 102,053 99,919 79,613 1,335,412
Jul-23 Aug-23 Sep-23
Total
ID001 99,896 98,798 76,943
ID012 2,348 2,291 2,122
ID022 574 590 564
ID032 897 950 457
ID048 71 71 71
Total 103,786 102,700 80,157
Rate -$0.00380 -$0.00380 -$0.00380
Revenue -$394,385 -$390,260 -$304,595
CF 0.996223 0.996223 0.996223
Amort -$392,896 -$388,786 -$303,445
Avista Utilities
Projected Kilowatt-hours
and Residential Exchange Amortization
State of Idaho
Note: The projected kilowatt‐hours Included above contain both billed and unbilled customer loads. In past filings, prorations had been included for October and November to capture the unbilled 
loads in the following month when they are billed to customers.  Because both billed and unbilled are included above, no proration is needed.
Note that either method would inlcude one calandar year's worth of loads.
Projected kWhs
Avista Corp.
BPA Residential Exchange Load Calculation
ID WA Total ID WA Total Average
Immaterial
Difference ID WA Total
January 145,789,67              286,815,10             432,604,78            164,444,69              321,537,78             485,982,48            459,293,631 459,293,631 (0) 155,117,183 304,176,448 459,293,631
February 137,129,44              272,301,84             409,431,29            144,954,98              283,216,61             428,171,59            418,801,445 418,801,445 (0) 141,042,212 277,759,233 418,801,445
March 140,816,99              289,862,50             430,679,49            142,040,84              287,806,80             429,847,65            430,263,572 430,263,572 (0) 141,428,919 288,834,653 430,263,572
April 105,923,36              207,975,13             313,898,50            109,804,25              211,949,03             321,753,29            317,825,895 317,825,895 0 107,863,809 209,962,086 317,825,895
May 86,051,36                170,291,37             256,342,73            98,889,16                191,901,35             290,790,51            273,566,623 273,566,623 (0) 92,470,261 181,096,362 273,566,623
June 92,116,78                184,981,65             277,098,43            87,472,76                172,315,44             259,788,21            268,443,327 268,443,327 (0) 89,794,774 178,648,553 268,443,327
July 122,988,15              256,258,80             379,246,95            98,225,55                192,745,02             290,970,57            335,108,767 335,108,767 (0) 110,606,853 224,501,914 335,108,767
August 117,907,26              251,806,59             369,713,86             ‐                            369,713,867 369,713,867 0 117,907,269 251,806,598 369,713,867
September 89,336,71                193,669,23             283,005,94             ‐                            283,005,946 283,005,946 (0) 89,336,713 193,669,232 283,005,946
October 84,529,15                170,367,25             254,896,41             ‐                            254,896,410 254,896,410 0 84,529,151 170,367,259 254,896,410
November 103,453,07              203,535,96             306,989,03             ‐                            306,989,036 306,989,036 (0) 103,453,072 203,535,964 306,989,036
December 138,124,81              272,843,67             410,968,48             ‐                            410,968,484 410,968,484 (0) 138,124,810 272,843,674 410,968,484
1,364,166,77          2,760,709,16          4,124,875,93          845,832,25             1,661,472,06          2,507,304,32         4,128,877,00         794,402,398 (1) 1,371,675,026 2,757,201,976 4,128,877,002
33.22% 66.78%100%
ID WA
1,371,675,026 2,757,201,976
Per Verification E-mail sent to BPA
2021 2022 Average
CLEG ADJUSTMENTS
Load Calculation
Credit Rate
On/After On/After
Schedule kWh 1/Oct/22 1/Oct/22
(a) (b) (c)
a*b=c
1 27,119,877 (0.380¢) (103,055.53)
12 673,967 (0.380¢) (2,561.07)
22 169,340 (0.380¢) (643.49)
32 88,837 (0.380¢) (337.58)
48 0 (0.380¢) -
Schedule Totals 28,052,021 (106,597.68)
Conversion factor 0.996223
Amortization (106,195.06)
AVISTA CORPORATION
JUNE 2023 IDAHO ELECTRIC
RESIDENTIAL & FARM ENERGY RATE ADJUSTMENT CREDIT
JUNE UNBILLED
June Unbilled
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
Case No. AVU‐E‐23‐01: Per Final Stipulation & Settlement
2023 Idaho BPA ResEx Workpapers
Conversion Factor Page 8 of 8