20200313Goralski Direct.pdf

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DSION
BEFORE THE TDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OE IDAHO POV{ER COMPANY FOR
AUTHORITY TO IMPLEMENT FIXED COST
ADJUSTMENT (..FCA") RATES FOR
ELECTRIC SERVICE FROM JUNE T,
2020, THROUGH MAY 31, 2021.
CASE NO. IPC-E-20-14
TDAHO POWER COMPANY
DIRECT TESTIMONY
OF
PAVIEL P. GORALSKI
1 Q. Pl-ease state your name, busj-ness address, and
2 present position with Idaho Power Company ("Idaho Power" or
3 "Company").
4 A. My name is Pawel P. Goralski and my business
5 address is L22t West Idaho Street, Boise, Idaho 83102. I
6 am employed by Idaho Power as a Regulatory Analyst in the
7 Regulatory Affairs department.
B Q. Pl-ease describe your educational background.
9 A. In May of 2007, I received a Bachelor of
10 Administration degree in Finance from Boise State
11 University in Boise, Idaho. I have also attended "The
12 Basj-cs: Practical Regulatory Training for the Electric
13 Industry, " an electric utility ratemaking course offered
t4 through the New Mexico State University's Center for Publ-ic
15 Utilities, "Efectric Utility Fundamentals and Insiqhts, " an
1,6 electric utility course offered by Western Energy
L7 Institute, and "El-ectric Rates Advanced Courser " an
18 el-ectric utility ratemaking course offered through Edison
t9 El-ectric Institute.
20 O. Please describe your work experience wj-th
2I Idaho Power.
22 A. In 20L1, I was hired as a Regulatory Analyst
23 in the Company's Regulatory Affaj-rs Department. My primary
24 responsibil-ities include supporting the Company's class
25 cost-of-service activities, supporting activities
GORALSKI, DI 1
Idaho Power Company
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associated with demand-side management (*DSM"), and I have
been the Company's witness supporting its annual- Eixed Cost
Adjustment (*FCA") calculation and corresponding rates.
O. What 1s the purpose of your testimony?
A. The purpose of my testimony is to describe the
Company's request to implement its annual ECA rates in
conformance with Idaho Public Utilities Commi-ssion
("Commission") Order No. 32505 (Case No. IPC-E-11-19),
which approved the FCA as a permanent rate mechanism for
the Residential- and SmaII General- Service customers. The
Company is seeking authority to collect the 2019 FCA
deferral bal-ance of $35,498,856 through its proposed 2020-
2027 FCA rates, which is an increase of $710,580 from the
current FCA deferral bal-ance of $34,788,276. This
15 represents a 0.02 percent increase over current authorized
the Residential and Small General76 billed revenue for
!7 Service classes.
O. How is your testimony organized?
A. My testimony will discuss three areas related
to the ECA mechanism and Schedule 54, Fixed Cost
Adjustment. First, I will briefly discuss the FCA
mechanism itself and how the FCA amount i-s determined.
Second, I will descrj-be the determination of the 2019 FCA
amount. Lastly, I will discuss the cal-culation of the FCA
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GORALSKI, DI 2
Idaho Power Company
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rates the Company is proposing to be effective June 7,
2020, through May 3t., 202L.
I. FIXED COST ADJuSTMENT MECEANISM
O. What is the purpose of the FCA mechanism?
A. The FCA is a true-up mechanism that
"decouple-s," or separates, billed energy sal-es from revenue
in order to remove the financial disincentive that exists
when the Company invests in DSM resources and activities.
Under the ECA, rates for Residential Service (Schedules 1,
10 3, 4,5, and 6) and Small General Service (Schedu1e 7 and
11 8) customers are adjusted annually to recover or refund the
L2 difference between the l-evel of fixed cost recovery
13 authorlzed by the Commission j-n
case and the Ieve1
the Company's most recent
of fixed cost recovery thatL4
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general rate
the Company
sales during
0.
received based upon the actual- billed energy
the previous calendar year.
What level of incremental annuaf energy
efficiency savings was achieved in 201-9?
A. On a system-wide basis, Idaho Power achieved
203,041 megawatt-hours (*MWh") of savings. This value
includes 784,934 MWh from Idaho Power-managed programs and
an estimated 18,108 MWhl of energy efficiency market
transformation savings through Northwest Energy Efficiency
lBecause Idaho Power wil-l- not receive final- 2019 savings from NEEAuntif May 2020, the NEEA-attributable savings i-s an estimate provided
to Idaho Power by NEEA.
GORALSKI, DI 3
Idaho Power Company
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1 Alliance ("NEEA") initiatives and represents a 10 percent
2 tncrease from finalized savings reported in 2078. The
3 energy savings claimed are enough energy to power almost
4 \8,000 average homes a year in Idaho Power's servj-ce area.
5 Q. Does the Company engage in customer education
6 and outreach actj-vities for which it cannot quantify or
7 report savings?
8 A. Yes. The Company engages in significant
9 educatj-ona1 and awareness activities and marketj-ng efforts
10 that are likely to result in energy savings experienced by
11 the customer but are not quantified or c1aimed as part of
12 Idaho Power's annual savings. These efforts are designed
13 to reach all customer segments and as more fu11y explained
14 on pages 1-2 of the 20L9 DSM Annual Report, filed on March
15 13, 2020, in Case No. IPC-E-20-15.
L6 O. Has the FCA mechanism been effectj-ve at
L7 removj-ng the financial- disincentive that would otherwlse be
18 associated with Idaho Power pursuing all cost-effective
19 energy efficiency?
20 A. Yes. The FCA has been and continues to be an
2l effective mechanism that has positioned the Company to
22 continue to grow energy efficiency resources while
23 maintaining a reasonable opportunity to recover its fixed
24 cost of servicing residential and small commercial-
25 customers.
GORALSKI, DI 4
Idaho Power Company
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Please describe the FCA mechanism.
For both the Residential and Small General
Service classes, the ECA mechanism is the same. The
formul-a used to determine the ECA amount is:
(CUST X FCC)(ACTUAL X ECE)
Where:
FCA : Fixed Cost Adjustment;
CUST : Average Number of Customers, by class;
FCC : Fixed Cost per Customer rate, by class;
ACTUAL : Actual Billed kilowatt-hours (*kwh")
Energy Sales, by cl-ass; and
FCE : Fixed Cost per Energy rate, by class.
The FCA amount is the difference between the Company's
Ievel of "authorized fixed cost recovery" (CUST X ECC) and
the level of "actual fixed cost recovery" (ACTUAL X FCE).
O. Can the ECA deferral- bal-ance be either
FCA
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Ll positive or negative?
18 A. Yes. A positive
19 authorized l-eveI of fixed cost
20 level- of fixed costs recovered
FCA indicates the Company's
recovery r_s
through the
greater than the
energy rate.
customer has
the
21, This would occur when energy use per
22 decreased. The effect would be that
23 coll-ected its authorized level- of fixed
Company has under-
costs. In a
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similar fashion,
authorized fixed
a negative FCA indicates the Company's
cost recovery amount is less than the
GORALSKI, DI 5
Idaho Power Company
1 fixed costs determined to have been recovered through the
2 energy rate and resul-ts in a refund to customers.
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II. FCA DETERMINATION EOR CEIEITDAR IEAR 2OL9
O. Did the FCC and ECE rates used to determine
the 2079 ECA deferral balance change from prior years?
A. No. The FCC and FCE rates used to determine
the 2079 FCA deferral- bal-ance are unchanged from the prior
year. The FCC and FCE rates were established in the
Company's most recent general rate case, Case No. IPC-E-11-
08, and can be found in the Company's tariff under Schedule
54, Fixed Cost Adjustment.
a. How is the authorized 1evel of fixed cost
recovery derived?
A. The authorized l-evel of fixed cost recovery is
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15 the product of the FCC and the average number of customers,
76 by class. The Company uses a prorated customer count based
71 on the number of active utility service agreements at the
18 end of each month. This approach applies the same
19 methodology that was used to determine customer counts in
20 the Company's most recent general rate case. The annual
2t average customer count is derived by calculating the
22 average of the 72 monthly prorated customer counts.
23 O. How is the actual- l-evel- of fixed cost recovery
24 determined?
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GORALSKI, DI 6
Idaho Power Company
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A. In compliance with Order No. 33295, the actual
leve1 of fixed cost recovery is the product of the FCE and
the actual billed energy sales for the calendar year,
measured in kVih.
O. Does the Company compute a monthly FCA
deferral- balance?
A Yes.Since 2009,
ECA deferral
the Company has reported the
estimated monthly
Report provided to
of the monthly ECA
end information.
balance 1n the monthly FCA
Report for calendar year 201-9 with year-
the Commission. Exhibit No. 1 is a copy
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12 Although the ECA is an annual mechanism that is
13 ultimately calcul-ated and determined using customer counts
14 and bil-l-ed energy sal-es data for the entire calendar year,
15 a monthly ECA deferral balance is estimated and recorded in
16 the Company's accounting records to maintain compliance
1,1 with Generall-y Accepted Accounting Principles. Thj-s
18 estimated monthly FCA deferral bal-ance is provided to the
79 Commission in the monthly FCA Report.
20 O. Is it possible for the reported monthly FCA
2l deferral balance estimate to differ from the annual amount?
22 A. Yes. Because the monthly FCA deferral balance
23 is computed using monthly customer counts while the annual
24 FCA deferral balance is computed using the average customer
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GORALSKT, Dr 1
Idaho Power Company
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count for the year, the sum of the monthly calculati-ons may
differ from the annual calculation.
How is the reported monthly estimate adjustedo.
to align with
A.At year-end, once the annual ECA amount is
determined, an adjustment is made to the sum of the
previously recorded 12 monthly estimates to align with the
annual FCA deferral bal-ance. Because the annual customer
count is the average of the 12 monthly customer counts, it
is not avail-able until year-end.
O. What adjustment was made to the 20L9 monthly
the authorized annual amount?
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13 201,9 FCA deferral balance?
14 A. To align with the annual ECA amount to be
15 recorded in the Company's 20L9 financial statements, an
1,6 upward adjustment of $154 ,404 was made for the Residential-
L1 customer classes, reflected on line 6, col-umn O of Exhibit
18 No. 1. An upward adjustment of $2,51,6 was made for the
19 Small- General Service customer classes, reflected on line
20 20, col-umn O of Exhibit No. 1. The total- upward adjustment
2I for both customer classes is $156,920.
22 O. What is the total- amount of the FCA, not
23 including interest?
24 A The total- amount of the FCA for the
25 Residential and Smal-l- General Service customer classes, not
GORALSKT, Dr I
Idaho Power Company
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including interest, is $34,863,639. Exhibit No. 2 shows
the calculation of the FCA. The calcul-ation of the FCA
uses the average annual customer count and the annual
bill-ed sales amount, which are included in Exhibit No. 3
The calculated FCA deferral balance for the Residentlal-
customer classes, not lncluding interest, is
An amount of $33,582,429 is found in Exhibit
column P. The $1 difference between Exhi-bit
Exhibit No. 2 is due to rounding.
$33, 582,430.
No. l, line 6,
No. 1 and
10 The calculated FCA deferral balance for the Smal]
11 General Service customer classes, not including interest,
12 is $!,287,208. This amount is also found in Exhibit No. 1,
13 l-ine 20, co"l-umn P. The $1 difference between Exhibit No. 1
14 and Exhibit No. 2 is also due to rounding.
15 O. What is the total amount of the 2019 FCA,
76 j-ncluding interest, the Company i-s requesting to implement
t7 in rates on June L, 2020?
18 A. The total- amount of the 201-9 FCA the Company
19 is requesting to begin recovering in rates on June 1,2020,
20 is $35,498,855.85, reflected on line 32, column V, of
2L Exhibit No. 4. The ECA for the Residential- classes is
22 $34,194,870.58 reflected on line 15, column V, of Exhibit
23 No. 4. The ECA for the Small General Service classes is
24 $1,303,985.21 refl-ected on l-ine 29, column V, of Exhibit
25 No. 4. Exhibit No. 4 shows the ECA deferral balances and
GORALSKI, DI 9
Idaho Power Company
1 adjustments, plus interest, through May 2020. Exhiblt No.
2 4 and Exhibit No. 1 both contain the same information as
3 the ECA Report
4 Exhibit No. 4
sent to the Commission each month; however,
calculates interest from January 201-9 through
that information only5 May 2020
6 for the 2019
whil-e Exhibit No. 1 shows
calendar year.
What is the significance of these numbers with7
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respect to the Company's recovery of its fixed costs?
A.Because the Residential FCA is a positive
10 number, it means that the cal-culated
11 customer has decreased from the level-
average use per
establ-ished in the
accordance wi-th theCompany' s l-ast general rate case.
approved mechanism, the Residential-
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classes will- receive a
L4 rate adjustment to al-l-ow for recovery of the fixed costs
15 that were not recovered through actual billed energy
16 charges during the year.
71 The Small- Genera1 Service FCA is also a positive
18 number, meanj-ng that the ca1culated use per customer for
19 these cfasses has al-so decreased from the level established
20 in the Company's most recent general rate case and the
authorized level- of fixedCompany has not
costs based on
Service classes
recovered i-ts
actual bil]ed sales for the Smal-l General
For both Residential- and Small- General
24 Service customer cfasses, the average use per customer
25 based on actual- billed sal-es for the year were l-ower than
GORALSK], DI 1O
Idaho Power Company
1 the level- established in the Company's most recent general
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rate case.
III. CELCUI.ATION OF THE 2O2O-2O2L FCA RATE
O. Please describe the ca]culation of the FCA
rates the Company is proposing to go into effect on June I,
2020.
A. The FCA rates the Company proposes to go into
effect on June I, 2020, were calcu1ated by taking the ECA
deferra] bal-ances for each of the customer classes
10 described above and dividing
sales forecast for the June 1
by the respective class
11 2020, through May 31,
12 time frame ("Test Year"). The forecasted June
energy
202L,
that has
1 through
been used1_3
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76 o What has the Company determined the forecast
T7 energy
General-
sal-es to be for both the Residential and Smal-l-
18 Servi-ce classes ?
19 A. The Company's forecasted energy sales are
20 5,188,266,97L kVf,h for the Residential- classes and
21 136,505,596 kwh for the Small General Service classes. The
22 forecasted energy
a. What
sales are found in Exhibit No. 5
24 Residential- and Smal-1
the corresponding ECA rates for the
General Service cl-asses based on a
GORALSKT, Dr 1l_
fdaho Power Company
May 31 time frame j-s the same period
historically and is also used for the
mechanism.
are
Power Cost Adjustment
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1 combined and equal ECA rate change, ds defined in the
2 approved mechanism?
3 A. To recover the authorlzed level of fixed
4 costs, the ECA rate for the Residential classes would be
5 0.6622 cents per kwh and the corresponding rate for the
6 Sma1I General Servi-ce classes would be 0.8381 cents per
7 kWh. The calculation of these rates is found in Exhibit
I No. 5.
9 In Order No. 32505, the Commission ordered that the
10 FCA deferral- balance will continue to be recovered or
11 refunded equally between the Residential and Small Genera1
L2 Service customer classes. Order No. 32505 at 9. Because
13 the Residential and SmaII General- Service classes reduced
74 their energy consumptj-on per customer such that the Company
15 under-coll-ected its authori-zed l-evel- of fixed costs as
1,6 established in Case No. IPC-E-11-08, each class requires a
tl rate surcharge.
18 O. What i-s the difference between the FCA
79 deferral bal-ance currently in amortizatj-on and the proposed
20 FCA deferral bal-ance to be collected through the ECA rate?
21 A. In this filing, the Company is proposing to
22 coll-ect rates based on an FCA deferral- balance of
23 which is $710,580 more than the current ECA$35,498,855.85,
deferral bal-ance of24 $34,788,216. The current deferral
in Order No. 34346, issued in Case No.
GORALSKT, Dr 72
Idaho Power Company
25 balance was approved
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IPC-E-19-10, with
the period June 7,
based on that balance effective for
through May 31 , 2020.
the current ECA rates in effect,
rates
2079,
O. Including
what is the percentage change in billed revenue as measured
from total- billed amounts currentl-y recovered from
Residential and Smal-1 General Service cl-asses?
A. The Company proposes to
increase of $710,580 1n the FCA rates
collect the resulting
effective June l,
2020, through May 31, 2021. This would represent an annua1
for the Residential and Small General Service
customers' bills?
20 ECA with the line item on Residential
10 j-ncrease of 0.02 percent from current bi11ed revenue for
11 the affected customer classes. The percentage change in
No. 6. This proposed
$0.02 i-ncrease to the
12 billed revenue is found in Exhibit
13 increase results in an approximate
74 monthly bill of a
kWh per month.
O. How
typical residential customer using 950
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76 wil-l the Company incorporate the ECA
77 surcharges
cl-asses on
A.
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t9 The Company proposes
Fixed Cost Adjustment
to continue lncluding the
2l and SmaII General Service customers' bills.
22 Does this complete your testimony?
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GORALSKI, Dr 13
Idaho Power Company
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Yes, j-t does .
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ATTESTATION OF TESTIMONY
STATE OF IDAHO
SS.
County of Ada
\, Pawel P. Goralski, havi-ng been duly sworn to
testify truthfully, and based upon my personal knowledge,
state the following:
I am employed by Idaho Power Company as a Regulatory
Analyst and am competent to be a wj-tness in this
proceeding.
I declare under penalty of perjury of the laws of
the state of Idaho that the foregoing pre-fil-ed direct
testimony is true and correct to the best of my information
and belief.
DATED this 13th day of March 2020.
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L? bt,l*:oL)
Pawel P. Goralski
SUBSCRIBED AND SWORN to before me this 13th day of
March 2020.
DA
N o Publ-I
Residing at I
r_res 8 /2020
or
GORALSKT, Dr 74
Idaho Power Company
Comm.529?0
r!
My commissi-on
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
GASE NO. IPG-E-20-14
IDAHO POWER GOMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 1
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Case No. IPC-E-20-14
P. Goralski, IPC
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Exhibit No. 1
Case No. IPC-E-20-14
P. Goralski, lPC
Page 2 of 2
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
GASE NO. IPC-E-20-14
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO.2
2019 Annual Fixed Gost Adjustment Deferral Calc
Residential
Customer Count
FCC
Authorized Recovery Amount
Billed Sales in kWh
FCE
Actual Recovery Amount
Residential FCA
Smal! General Service
Customer Count
FCC
Authorized Recovery Amount
Billed Sales in kWh
FCE
Actual Recovery Amount
Small General Service FCA
Total FCA
$297,668,073
5,117,740,458
$0.051602
457,507.45
$650.63
$264,085,643
$33,582,430
28,814.68
$360.57
$10,389,710
132,713,145
$0.068633
$9,108,501
$1,291,209
$34,863,639
Exhibit No. 2
Case No. !PC-E-20-14
P. Goralski, IPC
Page 1 of 1
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
cAsE NO. IPC-E-20-14
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO.3
2019 Monthly Customer Count and Billed Sales
Residentia! Customer Classes
Month Customer Count Billed Sales
January 452,091.97 538,558,346
February 452,367.25 516,704,460March 453,400.97 498,300,303April 454,522.43 383,707,854May 455,484.00 322,559,271June 457,086.36 332,324,645July 457,814.71 403,519,369
August 459,145.28 483,710,072September 460,344.76 424,111,078October 461,387.66 334,544,077November 462,721.86 397,858,550December 463,722.14 481,842,433
Small General Service Gustomer Classes
Month Gustomer Gount Billed Sales
January 28,710.41 12,848,448February 28,551.22 12,993,471
March 28,848.63 12,410,103
April 28,603.90 10,011,582
May 28,659.29 9,100,465
June 29,175.95 9,313,286July 28,749.83 10,660,866August 28,904.69 12,085,698
September 28,846.90 11,078,130
October 28,889.44 9,693,298
November 28,880.82 10,579,301
December 28,955.10 11,938,497
AnnualAverage
Customer Count
457,507.45
AnnualAverage
Customer Count
28,814.68
TotalAnnual
Billed Sales
5,117,740,458
TotalAnnual
Billed Sales
132,713,145
Exhibit No. 3
Case No. IPC-E-20-14
P. Goralski, IPC
Page 1 of 1
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
GASE NO. IPC-E-20-14
IDAHO POWER COMPANY
GORALSKI, DI
TEST!MONY
EXHIBIT NO.4
Exhibit No.4
Case No. IPC-E-20-14
P. Goralski, IPC
Page 1 of2
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Exhibit No.4
Case No. IPC-E-20-14
P. Goralski, IPC
Page 2 oI 2
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
cAsE NO. IPC-E-20-14
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
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Exhibit No. 5
Case No. IPC-E-20-14
P. Goralski, IPC
Page 1 of 1
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IDAHO POWER COMPANY
GORALSKI, DI
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Exhibit No. 6
Case No. IPC-E-20-14
P. Goralski, IPC
Page 1 of 1
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