20040716Stockton Rejoinder Testimony.pdf

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UTiliTIES CO1"triISSfON
BEFORE THE
IDAHO PUBLIC UTiliTIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF A VISTA CORPORATION FOR
AUTH 0 RITY TO IN C REAS E ITS RATES
AND CHARGES FOR ELECTRIC AND
NATURAL GAS SERVICE TO ELECTRIC
AND NATURAL GAS CUSTOMERS IN
THE STATE OF IDAHO.
) CASE NO. AVU-O4-) AVU-O4-
REJOINDER TESTIMONY OF KATHY STOCKTON
IDAHO PUBLIC UTiliTIES COMMISSION
JULY 16, 2004
Please state your name and business address?
My name is Kathy Stockton.My business address
472 West Washington Street, Boise, Idaho.
By whom are you employed and in what capacity?
I am employed as a Senior Audi tor by the Idaho
Public Utilities Commission.
Are you the same Kathy Stockton that submitted
direct testimony in this case on June 21, 2004?
Yes, I am.
What is the purpose of your rejoinder testimony?
The purpose of my testimony is to present Staff'
and the Company s agreed upon resolution to three of my
adj ustments.
resolved?
Which contested adjustments have Staff and Avista
The electric Accounts Receivable Sale Program Fees
Adj ustment, the gas Accounts Receivable Sale Program Fees
Adj ustment, and the Gas Inventory Adj ustment
Have Staff and the Company reached an agreement on
these adj ustments?
The Staff and the Company have agreed toYes.
reduce these three Staff adjustments by 50%.Based upon the
relative strengths and merits of both Staff and Company
posi tions as stated in Staff's direct testimony and the
Company s rebuttal testimony, Staff and Company agree that
CASE NOS. AVU-04-1/AVU-04-7/16/04
STOCKTON , K.
STAFF
(Rej)
this is a reasonable resolution of these issues for the
purpose of this proceeding.Based upon the Company s rebuttal
testimony, confusion over Avista Utili ties cash working
capital requirement and its potential cost, and the lack
other evidence to show whether these items were cost effective
for ratepayers, Staff has agreed to reduce these three
adjustments by half.While Staff continues to maintain that
some adjustment is necessary, Staff believes that reducing the
originally proposed adjustments by 50% is reasonable.
What is the resul t of reducing the electric Accounts
Receivable Sale Program Fees by 50%?
Staff's revised adj ustment lncreases Idaho electric
net operating income by $179,000 and decreases the total
revenue requirement by $280,000 as shown on Revised Staff
Exhibi t No. 114.
What is the resul t of reducing the gas Accounts
Receivable Sale Program Fees by 50%?
Staff's revised adj ustment lncreases Idaho gas net
operating income by $29,000 and decreases the total revenue
requirement by $45,000 as shown on Revised Staff Exhibit No.
119.
What is the resul t of reducing the Gas Inventory
adjustment by 50%?
Staff's Gas Inventory adj ustment decreases Idaho gas
rate base by $786,000, and decreases the total revenue
CASE NOS. AVU-04-1/AVU-04-
7/16/04
STOCKTON, K
STAFF
(Rej) 2
requirement by $114,000 as shown on Revised Staff Exhibit No.
116 .
What is the effect of these revised adjustments on
Staff wi tness Harms ' exhibi ts?
These revised adj ustments have been reflected in
Staff's Revised Exhibit Nos. 101 , 102 , 106 and 107.The
purpose of these exhibi ts remains the same as described in
Staff witness Harms ' direct testimony of June 21, 2004.
What is the affect of your revised adj ustments
Staff wi tness Harms ' proposed revenue requirement for electric
operations?
Staff calculates a revised electric revenue
requirement deficiency of $23,356,000 and an overall revised
electric revenue percentage increase of 15.97%.There is no
change to Staff's electric rate base of $418,277 000 proposed
on June 21 , 2004.These changes increase Staff'
recommendation by $278,000 or .19%.The method of calculating
these items remains the same as described in Staff wi tness
Harms ' direct testimony of June 21 , 2004 except that the
amount of the accounts receivable fees adjustment has been
revised (Revised Staff Exhibit No. 102 , Page 2 of
Adj ustment E12) .
What is the affect of your revised adjustments on
Staff wi tness Harms ' proposed revenue requirement for natural
gas operations?
CASE NOS. AVU-E- 04 -l/AVU-G- 04-7/16/04 STOCKTON, K.
STAFF
(Rej) 3
Staff calculates a revised natural gas rate base of
$59,653,000, a revised natural gas revenue requirement
deficiency of $3 241 000 and a revised overall natural gas
revenue percentage increase of 6.24%.These changes increase
Staff's recommendation by $136,000 or .26%.The method of
calculating these items remains the same as described in Staff
witness Harms ' direct testimony of June 21, 2004 except that
my gas inventory and accounts receivable fees adj ustments have
been revised (Revised Staff Exhibit No. 107 , Page 1 of 2
Adjustments Gl and G5) .
Do your revised adjustments have any other effect?
Yes.Because one of the components in Staff's debt
interest restatement is Staff pro forma rate base, my gas
inventory revision to rate base changes the product of this
calculation.Staff's revised debt interest restatement
(Revised Exhibit 107 , Page 2 of 2, Adjustment G15) now
increases the Idaho gas current federal income tax accrual by
$36,000 and increases the Idaho gas revenue requirement by
$56,000.
Does this conclude your rej oinder testimony?
Yes , it does.
CASE NOS. AVU-04-1/AVU-04-7/16/04 STOCKTON , K
STAFF
(Rej) 4
1::1
AVISTA UTILITIES
STAFF'S CALCULATION OF GENERAL REVENUE REQUIREMENT
IDAHO ELECTRIC SYSTEM
TEST YEAR 2002
(ODD'S OF DOLLARS)
ST AFF STAFF COMPANY
ORIGINAL REVISED ORIGINAL
IDAHO IDAHO IDAHODescription
Pro Forma Rate Base
Proposed Rate of Return
Net Operating Income Requirement
$418 277 $418 277 $440 207
9.250%250%820%
$38 691 $38 691 $43 228
$23 627 $23 449 $20 712
$15 064 $15 242 $22 516
63926135 63926135 63926135
$23 565 $23 843 $35 222
(487)(487)
$23 078 $35 222$23 356
$146 248 $146 248 $146 248
15.78%15.97%24.08%
16.11%16.30%
Pro Forma Net Operating Income
Net Operating Income Deficiency
Conversion Factor
Revenue Requirement Deficiency
Levelized Deferred (1) Return on Coyote Springs 2
Revised Revenue Requirement Deficiency
Total General Business Revenues
Percentage Revenue Increase
Revenue Increase without Levelization
(1) This reflects the deferral of the Company s return on the Coyote Springs 2 plant for the
fIrst 10 years of its life. The deferral is calculated on Staff Exhibit No. 105.
The effect of this deferral is $13 054 per $1 million in Coyote Springs 2 gross plant.
Total gross plant as proposed by Staff witness Stockton equals 37 291 000
multiplied by 054
486 797
487
per million
at OOOs level.
Revised Exhibit No. 101
Case No. A VU-04-
A VU -04-
P. Harms, Staff
7/16/04
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3
AVISTA UTILITIES
STAFFS CALCULATION OF GENERAL REVENUE REQUIREMENT
IDAHO GAS
TEST YEAR 2002
(OOO'S OF DOLLARS)
Line
Descri tion
Pro Forma Rate Base
Proposed Rate of Return
Net Operating Income Requirement
Pro Forma Net Operating Income
Net Operating Income Deficiency
Conversion Factor
Revenue Requirement Deficiency
Total General Business Revenues
Percentage Revenue Increase
STAFF STAFF COMPANY
ORIGINAL REVISED ORIGINAL
IDAHO IDAHO ID AH
$58 867 $59 653 $63 078
9.250%9.250%820%
445 518 194
460 446 155
985 072 039
63926135 63926135 63926135
105 754241
$51 919 $51 919 $51 896
98%6.24%9.16%
Revised Exhibit No. 106
Case No. A VU-04-
A VU -04-
P. Harms, Staff
7/16/04
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1
AVISTA UTILITIES
ELECTRIC PRO FORMA ADJUSTMENTS
IDAHO PUBLIC UTILITIES COMMISSION STAFF
1WELVE MONTHS ENDED DECEMBER 31 2002
(OOO'S OF DOLLARS)
Avista Utilities - Electric Operations
Accounts Receivable Fees Adjustment
Line
No.
ACCOUNTS RECEIVABLE FEES - REVISED
Company Adjustment
Idaho
Staff Adjustment
Idaho
Net Adjustment
IdahoDESCRIPTION
REVENUES
Total General Business
Interdepartmental Sales
Sales For Resale
Total Sales of Electricity
Other Revenue
Total Electric Revenue
EXPENSES
Production and Transmission
Operating Expenses
Purchased Power
Depreciation and Amortization
Taxes
Total Production & Transmission
Distribution
Operating Expenses
Depreciation
Taxes
Total Distribution
16 Customer Accounting17 Customer Service & Information18 Marketing
(278)(278)
Administrative & General19 Operating Expenses20 Depreciation21 Taxes22 Total Admin. & General23 Total Electric Expenses
24 Operating Income before FIT
275 275
275 275
$179 $179
Federal Income Taxes25 Current Accrual26 Deferred Income Taxes
35.
27 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE28 Intangible29 Production30 Transmission31 Distribution32 General33 Total Plant in Service
34 ACCUMULATED DEPRECIATION
35 ACCUM. PROVISION FOR AMORTIZATION36 Total Accum. Depreciation & Amort.37 GAIN ON SALE OF BUILDING
38 DEFERRED TAXES
39 TOTAL RATE BASE
40 Revenue Requirement Increase (Decrease)($280)
Revised Exhibit No. 114
Case No. A VU-04-
A VU -04-
K. Stockton, Staff
7/16/04
Line
No.
Avista Utilities - Gas Operations
Gas Inventory Adjustment
Description
REVENUES
Total General Business
Total Transportation
Other Revenues
Total Gas Revenues
EXPENSES
Exploration & Development
Production
City Gate Purchases
Purchased Gas Expense
Net Nat. Gas Storage Trans
Total Production
Underground Storage
Operating Expenses
Depreciation
Taxes
Total Underground Storage
Distribution
Operating Expenses
Depreciation
Taxes
Total Distribution
18 Customer Accounting19 Customer Service & Information20 Sales
Administrative and General21 Operating Expenses22 Depreciation23 Taxes24 Total Admin. & General25 Total Gas Expense
26 Operating Income before FIT
Federal Income Taxes27 Current Accrual28 Deferred FIT29 Amort ITC
30 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
Underground Storage
Distribution Plant
General Plant
Total Plant in Service
ACCUMULATED DEPRECIATION35 Underground Storage36 Distribution Plant37 General Plant38 Total Accum. Depreciation
39 DEFERRED TAXES
40 GAS INVENTORY41 GAIN ON SALE OF BUILDING
42 TOTAL RATE BASE
43 Revenue Requirement Increase (Decrease)
AVISTA UTILITIES
GAS PRO FORMA ADJUSTMENTS
IDAHO PUBLIC UTILITIES COMMISSION STAFF
TWELVE MONTHS ENDED DECEMBER 31 2002
(OOO'S OF DOLLARS)
GAS INVENTORY ADJUSTMENT - REVISED
Company Adjustment
Idaho
Staff Adjustment
Idaho
35.
572 786
572 $786
Revised Exhibit No. 116
Case No. A VU-04-
A VU -04-
K. Stockton, Staff
7/16/04
Net Adjustment
Idaho
(786)
($786)
($114)
AVISTA UTILITIES
GAS PRO FORMA ADJUSTMENTS
IDAHO PUBLIC UTILITIES COMMISSION STAFF
TWELVE MONTHS ENDED DECEMBER 31,2002
(OOO'S OF DOLLARS)
Line
No.
Avista Utilities - Gas Operations
Accounts Receivable Fees Adjustment
Staff Adjustment
IdahoDESCRIPTION
REVENUES
Total General Business
Total Transportation
Other Revenues
Total Gas Revenues
EXPENSES
Exploration & Development
Production
City Gate Purchases
Purchased Gas Expense
Net Nat. Gas Storage Trans
Total Production
Underground Storage
Operating Expenses
Depreciation
Taxes
Total Underground Storage
Distribution
Operating Expenses
Depreciation
Taxes
Total Distribution
18 Customer Accounting19 Customer Service & Information20 Sales
Administrative and General21 Operating Expenses22 Depreciation23 Taxes24 Total Admin. & General25 Total Gas Expense
26 Operating Income before FIT
Federal Income Taxes27 Current Accrual28 Deferred FIT29 Amort ITC
30 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
Underground Storage
Distribution Plant
General Plant
Total Plant in Service
ACCUMULATED DEPRECIATION35 Underground Storage36 Distribution Plant37 General Plant38 Total Accum. Depreciation
39 DEFERRED TAXES
40 GAS INVENTORY41 GAIN ON SALE OF BUILDING
42 TOTAL RATE BASE
43 Revenue Requirement Increase (Decrease)
ACCOUNTS RECEIVABLE FEES ADJUSTMENT - REVISED
Company Adjustment
Idaho
(44)
35%
$29
Revised Exhibit No. 119
Case No. A VU-04-
A VU -04-
K. Stockton, Staff
7/16/04
Net Adjustment
Idaho
(44)
$29
$45
CERTIFICATE OF SERVICE
HEREBY CERTIFY THAT I HAVE THIS 16TH DAY OF JULY 2004
SERVED THE FOREGOING REJOINDER TESTIMONY OF KATHY STOCKTON, IN
CASE NO. AVU-04-l/AVU-04-, BY E-MAILING A COpy THEREOF AND BY
HAND DELIVERING A COpy THEREOF ON THE 19TH OF JULY, TO THE
FOLLOWING:
DA VID 1. MEYER
SR VP AND GENERAL COUNSEL
VISTA CORPORATION
PO BOX 3727
SPOKANE WA 99220-3727
E-mail dmeyer~avistacorp. com
KELL Y NORWOOD
VICE PRESIDENT STATE & FED. REG.
A VIS T A UTILITIES
PO BOX 3727
SPOKANE W A 99220-3727
E-mail Kelly.norwood~avistacorp.com
CONLEY E WARD
GIVENS PURSLEY LLP
PO BOX 2720
BOISE ID 83701-2720
E-mail cew~givenspursley.com
DENNIS E PESEAU, PH. D.
UTILITY RESOURCES INC
1500 LIBERTY ST SE, SUITE 250
SALEM OR 97302
E-mail dpeseau~excite.com
CHARLES L A COX
EV ANS KEANE
111 MAIN STREET
PO BOX 659
KELLOGG ID 83837
E-mail ccox~usamedia. tv
BRAD M PURDY
ATTORNEY AT LAW
2019 N 17TH ST
BOISE ID 83702
E-mail bmpurdy~hotmai1.com
SECRETARY
CERTIFICATE OF SERVICE