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HomeMy WebLinkAbout20110815Application.pdfAvista Corp. C E ! 1411 East Mission P.O. Box 3727 Spokane. Washington 99220-050020 I! AUG I 5 Telephone 509-489-0500 Toll Free 800-727-9170 Iii t Ji~'V'STA. Corp.Ar1 9: 27 I:) August 12,2011 State of Idaho Idaho Public Utilties Commission Statehouse Boise, Idaho 83720 Case No. AVU-G-II-04/Advice No. 11-03-G Attention: Ms. Jean D. Jewell I.P.V.C. No. 27 - Natural Gas Service Enclosed for filing with the Commission are the following revised tarff sheets: Sixteenth Revision Sheet 150 Thirteenth Revision Sheet 155 canceling canceling Fifteenth Revision Sheet 150 Twelfth Revision Sheet 155 The Company requests that the proposed taff sheets be made effective October 1, 2011. These taiff sheets reflect the Company's anual Purchased Gas Adjustment (PGA). If these taiff sheets are approved as fied, the Company's anual revenue will increase by approximately $1.1 millon or about 1.53%. The proposed changes have no effect on the Company's net income. The proposed increase results is caused by the elimination of a present refund to pass though gas cost savings from prior years. Furher information is included in the attached Application and supporting workpapers. If approved, the average residential or small commercial customer using 62 therms per month will see an increase of $0.99 per month, or approximately 1.63%. The present bil for 62 therms is $60.76 while the proposed bil is $61.75. If you have any questions regarding ths filing, please contact Patrick Ehrbar at (509) 495-8620 or Craig Bertolf at (509) 495-4124. Sincerely,~ ~~i. Kelly Norwood Vice President, State and Federal Regulation Enclosures 10,l'\"lì$""ß 2lHI AUG 'SAM 9= 27 CERTIFICATE OF SERVICE I HEREBY CERTIFY that I have served Avista Corporation dba Avista Utilties' filing AVU- G-11-04 with Tariff IPUC No. 27 Natural Gas Service by mailing a copy thereof, postage prepaid to the following: Jean D Jewell, Secretary Idaho Public Utilties Commission 472 W. Washington Street Boise, ID 83720-5983 Chad Stokes Cable Huston Benedict Haagensen & Lloyd, LLP 1001 SW 5th, Suite 2000 Portland, OR 97204-1136 Paula Pyron Northwest Industrial Gas Users 4113 Wolfberry Court Lake Oswego, OR 97035-1827 Curt Hibbard St. Joseph Regional Medical Center PO Box 816 Lewiston, ID 83501 g~ton this 12th day of August 2011. Patrick Ehrbar State & Federal Regulation IN TH MATTER OF THE APPLICATION OF ) AVISTA UTILITllS FOR AN ORDER APPROVING ) A CHANGE IN NATU GAS RATES AN CHAGES ) BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION li)¡¡ 4lj r; /S Vi i., If) i': , , 4¡4 l'.J -A . .. r"" ¡¡-¡-..~ :;.CASE: A VU-G-ii-dWt/l:r,v 27'-'0 Application is hereby made to the Idaho Public Utilties Commission for an Order approving a revised schedule of rates and charges for natural gas service in the state of Idaho. The Applicant requests that the proposed rates included in this Purchased Gas Adjustment (PGA) filing be made effective on October 1, 2011. If approved as filed, the Company's anual revenue wil increase by approximately $1.1 milion or about 1.53%. In support of this Application, Applicant states as follows: I. The name of the Applicant is AVISTA UTILITllS, a unit of AVISTA CORPORATION, a Washington corporation, whose principal business office is 1411 East Mission Avenue, Spokane, Washington, and is qualified to do business in the state of Idaho. Applicant maintains distrct offices in Moscow, Lewiston, Coeur d'Alene, and Kellogg, Idaho. Communications in reference to this Application should be addressed to: Kelly O. Norwood Vice President - State & Federal Regulation A vista Utilities P.O. Box 3727 Spokane, W A 99220-3727 II. Attorney for the Applicant and his address is as follows: David J. Meyer Vice President and Chief Counsel for Regulatory & Governental Affairs Avista Utilties P.O. Box 3727 Spokane, W A 99220-3727 III. The Applicant is a public utilty engaged in the distrbution of natural gas in cerain portions of Easter and Central Washington, Norther Idaho and Southwestern and Northeastern Oregon, and further engaged in the generation, transmission, and distrbution of electrcity in Eastern Washington and Northern Idaho. IV. Sixteenth Revision Sheet 150, which Applicant requests the Commission approve, is filed herewith as Exhibit "A". Additionally, Thirteenth Revision Sheet 155, which Applicant requests the Commission approve, is also fied herewith as Exhibit "A". Also included in Exhibit "A" is a copy of Sixteenth Revision Sheet 150 and Thirteenth Revision Tariff Sheet 155 with the changes underlined and a copy of Fifteenth Revision Sheet 150 and Twelfth Revision Tariff Sheet 155 with the proposed changes shown by lining over the current language or amounts. V. The existing rates and charges for natual gas service on file with the Commission and designated as Applicant's Tariff IPUC ~ö. 27, which wil be superseded by the rates and charges fied herewith, are incorporated herein as thou~ fully attached hereto. VI. Notice to the Public of Applicant's proposed tariffs is to be given simultaneously with the filing of this Application by posting, at each of the Company's district offices in Idaho, a Notice in the form attached hereto as Exhibit "B" and by means of a press release distrbuted to various informational agencies, a copy attached hereto as Exhibit "E". In addition, a notice wil be sent to customers as a bil insert prior to October 1, 2011, a copy of which is also included in Exhibit "E". VIII. The circumstances and conditions relied on for approval of Applicant's revised rates are as follows: Applicant purchases natual gas for customer usage and transports it over Wiliams Pipeline West (d.b.a. Northwest Pipeline Corporation), Gas Transmission Northwest (GTN), TransCanada (Alberta), TransCanada (BC) and Spectra Pipeline systems and defers the effect of timing differences due to implementation of rate changes and differences between Applicant's actual weighted average cost of gas (W ACOG) purchased and the W ACOG embedded in rates. Applicant also defers various pipeline refuds or charges and miscellaneous revenue received from natual gas related transactions including pipeline capacity releases. IX. This filing reflects the Company's proposed anual Purchased Gas Cost Adjustment (PGA) to: 1) pass through changes in the estimated cost of natual gas for the forthcoming thirteen months (Schedule 150), and 2) revise the amortization rate(s) to refud or collect the balance of deferred gas costs (Schedule 155). Below is a table summarizing the proposed changes reflected in this filing. Commodity Demand Total Sch. 155 Total Rate Overall Sch.Change Change Sch. 150 Amort.Change Percent Service No.pertherm perth Change per therm per therm Change General 101 ($0.03796)$0.00690 ($0.03106)$0.04697 $0.01591 1.63% Lg. General 111 ($0.03796)$0.00690 ($0.03106)$0.04697 $0.01591 2.05% Interrptible 131 ($0.03796)$0.00000 ($0.03796)$0.04777 $0.00981 1.68% X. Commodity Costs As shown in the table above, the estimated commodity cost (WACOG) change is a decrease of 3.8 cents per thermo The proposed WACOG is 42.3 cents per therm compared to the present WACOG of 46.1 cents per therm included in rates. The Company's natural gas procurement plan uses a diversified approach to procure gas for the coming PGA year. While the plan generally incorporates a structured approach for the hedging portion of the portfolio, the Company exercises flexibilty and discretion in all areas of the plan based on changes in the wholesale market. The Company typically meets with the Commission Staff semi-annually to discuss the state of the wholesale market and the status of the Company's procurement plan. In addition, the Company communicates with Staff when it believes it makes sense to deviate from its procurement plan and/or opportnities arse in the market. Avista has been hedging gas on both a perodic and discretionar basis throughout 2011 for the forthcoming PGA year (thirteen months). Approximately 70% of estimated anual load requirements for the PGA year (October 2011 though October 2012) wil be hedged at a fixed price, comprised of: 1) 32% of volumes hedged for a term of one year or less, 2) 18% of volumes from prior multi-year hedges, and 3) 20% of volumes from underground storage. Though July, the planed hedge volumes for the PGA year have been executed at a weighted average price of$4.79 per dekatherm ($0.479 per ther). The Company used a 30-day historical average of forward prices (ending July 29, 2011) by supply basin to develop an estimated cost associated with index/spot purchases. The estimated monthly volumes to be purchased by basin are multiplied by the (30-day) average price for the corresponding month and basin. These index/spot volumes represent approximately 30% of estimated annual load requirements for the coming year and the anual weighted average price for these volumes is $4.02 per dekather. Available underground storage capacity at Jackson Prairie represents approximately 20% of annualloåd requirements (31 % of load requirements durng the December to March withdrawal period). The estimated weighted average cost for all storage volumes is $3.91 per dekatherm. The Company also utilzes (optimizes) its underground storage capacity to provide additional benefits to customers beyond the winter/summer price differential and supply reliabilty. On average daily wholesale prices of natural gas have stayed at levels similar to 2010, However, the cash prices experenced over the storage injection season (April - September) have been slightly higher than 2010. This increased pricing level has caused the storage W ACOG to be higher than what is currently in rates. While cash prices are curently higher than levels experence a year ago, the forward prices for the upcoming PGA year have continued to drop. This decline has provided the opportnity to hedge natural gas at a cost below what is embedded in rates. The decrease in the cost of hedges more than offsets the increase in the storage WACOG. XI. Demand Costs The Demand Costs shown in the table above primarly represents the cost of pipeline transportation to the Company's system. As shown in the table above, there is a slight increase which is due to, in part, a proposed rate case settlement between Gas Transmission Northwest and their shippers (including Avista). The proposed settlement wil be filed with FERC in the coming weeks, and the Company does not foresee any reason for the proposed settlement to be rejected or modified. XII. Schedule 155 / Amortization Rate Change As shown in the table above, the proposed change in the amortization rates are an increase of approximately 4.7 cents per thermo This increase is a result of the large one-year refund amortization rate from the 2010 PGA being replaced by a smaller one-year amortization rate. The larger refud balance from the prior PGA was almost totally amortized in the current PGA year resulting in a reduction in the refund amortization rate in this PGA. This reduction, coupled with current refund balances of $1.6 milion, results in an increase of approximately 4.7 cents per therm in Schedule 155. XIII. The average residential or small commercial customer using 62 therms per month wil see an increase of $0.99 per month, or approximately 1.63%. The present bil for 62 therms is $60.76 while the proposed bil is $61.75. XIV. Exhibit "e" attached hereto contains support for the rates proposed by Applicant contained in Exhibit "A". xv. Applicant is requesting that Applicant's rates be approved to become effective on October 1,2011. Applicant requests that, if appropriate, the Commission adopt the procedures prescribed by Rule 201-210, Modified Procedure. Applicant stands ready for immediate consideration on its Application. XVI. WHEREFORE, Applicant requests the Commission issue its Order finding Applicant's proposed rates to be just, reasonable, and nondiscriminatory and to become effective for all natural gas service on and after October 1, 2011. Dated at Spokane, Washington, this 12th day of August 2011. A VISTA UTILITllS BY~ ~~i. Kelly O. Norwood Vice President, State and Federal Regulation STATE OF WASHINGTON ) ) ss.County of Spokane ) Patrck Ehrbar, being first duly sworn, on oath deposes and says: that he is the Manager of Rates and Tariffs for A vista Utilties; that he has read the above and foregoing Application, knows the contents thereof, and believes the same to be tre. Q~QQ Patrck D. Ehrbar Manager, Rates & Tarffs SUBSCRIED and sworn to before me this iih day of August 2011. C(~PU~~ State of Washington, residing in Spokane. \\"".."',1"~"~ \.. OL8~/'.l~" ~n~.:" vCP~::~ ~ :: .: NOTARY : : \ PUBU~=..~ ..-; .., .. ~~"~..02'22'\ ~ "'ii OF W~ ~\,..""..n"'\~ 201 J AUG 'SA U 9fHi : 28 A VISTA UTILITIES Case No. A VU-G-II-04 EXHIBIT "A" Proposed Tariff Sheets August 15, 2011 I.P.U.C. NO.27 Sixteenth Revision Sheet 150 Replacing Fifteenth Revision Sheet 150 AVISTA CORPORATION d/b/a Avista Utilties 150 SCHEDULE 150 PURCHASE GAS COST ADJUSTMENT -IDAHO APPLICABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To pass through changes in costs resulting from purchasing and transporting natural gas, to become effective as noted below. RATE: (a) The retail rates of firm gas Schedules 101, 111 and 112 are to be increased by 53.481 ø per therm in all blocks of these rate schedules. (b) The rates of interruptible Schedules 131 and 132 are to be increased by 42.305Ø per thermo (c) The rate for transportation under Schedule 146 is to be decreased by O.OOOø per thermo WEIGHTED AVERAGE GAS COST: The above rate changes are based on the following weighted average cost of gas per therm as of the effective date shown below: Demand CommoditySchedules 101 11.176Ø 42.305Ø Schedules 111 and 112 11.176Ø 42.305ØSchedules 131 and 132 .000ø 42.305Ø The above amounts include a gross revenue factor. Total 53.481Ø 53.481Ø 42.305Ø Demand Commodity TotalSchedules 101 11.135Ø 42.148Ø 53.283ØSchedules 111 and 112 11.135Ø 42.148Ø 53.283ØSchedules 131 and 132 .OOOØ 42.148Ø 42.148Ø The above amounts do not include a gross revenue factor. BALANCING ACCOUNT: The Company will maintain a Purchase Gas Adjustment (PGA) Balancing Account whereby monthly entries into this Balancing Account wil be made to reflect differences between the actual purchased gas costs collected from customers and the actual purchased gas costs incurred by the Company. Those differences are then collected from or refunded to customers under Schedule 155 - Gas Rate Adjustment. Issued August 12, 2011 Effective October 1 , 2011 Issued by Avista UtilitiesBy ~ -; :,~orwOOd - VicePresident, State & Federal Regulation I.P.U.C. NO.2? Sixteenth Revision Sheet 150 Replacing Fifteenth Revision Sheet 150 AVISTA CORPORATION d/b/a Avista Utilties 150 SCHEDULE 150 PURCHASE GAS COST ADJUSTMENT - IDAHO APPLICABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To pass through changes in costs resulting from purchasing and transporting natural gas, to become effective as noted below. RATE: (a) The retail rates of firm gas Schedules 101, 111 and 112 are to be increased by 53.481é per therm in all blocks of these rate schedules. (b) The rates of interruptible Schedules 131 and 132 are to be increased by 42.305é per thermo (c) The rate for transportation under Schedule 146 is to be decreased by O.OOOø per thermo WEIGHTED AVERAGE GAS COST: The above rate changes are based on the following weighted average cost of gas per therm as of the effective date shown below: Demand CommoditySchedules 101 11.176é 42.305é Schedules 111 and 112 11.176é 42.305éSchedules 131 and 132 .000é 42.305é The above amounts include a gross revenue factor. Total 53.481é 53.481é 42.305é Demand Commodity TotalSchedules 101 11.135é 42.148é 53.283éSchedules 111 and 112 11.135é 42.148é 53.283éSchedules 131 and 132 .000é 42.148é 42.148é The above amounts do not include a gross revenue factor. BALANCING ACCOUNT: The Company wil maintain a Purchase Gas Adjustment (PGA) Balancing Account whereby monthly entries into this Balancing Account will be made to reflect differences between the actual purchased gas costs collected from customers and the actual purchased gas costs incurred by the Company. Those differences are then collected from or refunded to customers under Schedule 155 - Gas Rate Adjustment. Issued August 12,2011 Effective October 1, 2011 Issued by Avista Utiities By Kelly O. Norwood - Vice-President, State & Federal Regulation I.P.U.C. NO.2? Fifteenth Revision Sheet 150 Replacing Fourteenth Revision Sheet 150 AVISTA CORPORATION d/b/a Avista Utilties 150 SCHEDULE 150 PURCHASE GAS COST ADJUSTMENT - IDAHO APPLICABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To pass through changes in costs resulting from purchasing and transporting natural gas, to become effective as noted below. RATE: (a) The retail rates of firm gas Schedules 101, 111 and 112 are to be increased by 56.587Ø per therm in all blocks of these rate schedules. (b) The rates of interruptible Schedules 131 and 132 are to be increased by 46.101Ø pertherm. (c) The rate for transportation under Schedule 146 is to be decreased by O.OOOø per thermo WEIGHTED AVERAGE GAS COST: The above rate changes are based on the following weighted average cost of gas per therm as of the effective date shown below: Demand CommoditySchedules 101 10,486Ø 46.101Ø Schedules 111 and 112 10,486Ø 46.101ØSchedules 131 and 132 .000ø 46.101Ø The above amounts include a gross revenue factor. Total 56.587Ø 56.587Ø 46.101Ø Demand Commodity TotalSchedules 101 10,421Ø 45.817Ø 56.238ØSchedules 111 and 112 10,421Ø 45.817Ø 56.238ØSchedules 131 and 132 .000ø 45.817Ø 45.817Ø The above amounts do not include a gross revenue factor. BALANCING ACCOUNT: The Company wil maintain a Purchase Gas Adjustment (PGA) Balancing Account whereby monthly entries into this Balancing Account wil be made to reflect differences between the actual purchased gas costs collected from customers and the actual purchased gas costs incurred by the Company. Those differences are then collected from or refunded to customers under Schedule 155 - Gas Rate Adjustment. Issued November 5, 2010 Effective January 1, 2011 Issued by Avista Utilities By Kelly O. Norwood - Vice-President, State & Federal Regulation I.P.U.C. NO.27 Thirteenth Revision Sheet 155 Canceling Twelfth Revision Sheet 155 AVISTA CORPORATION d/b/a Avista Utilities 155 SCHEDULE 155 GAS RATE ADJUSTMENT - IDAHO AVAILABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To adjust gas rates for amounts generated by the sources listed below. MONTHLY RATE: (a) The rates of firm gas Schedules 101 and 111 are to be decreased by 2.885Ø per therm in all blocks of these rate schedules. (b) The rate of interruptible gas Schedule 131 is to be decreased by 3.314Ø per thermo SOURCES OF MONTHLY RATE: Changes in the monthly rates above result from amounts which have been accumulated in the Purchase Gas Adjustment (PGA) Balancing Account as described in Schedule 150 - Purchase Gas Cost Adjustment and Schedule 156 - Purchase Gas Cost Adjustment. SPECIAL TERMS AND CONDITIONS: The above Monthly Rate is subject to the provisions of Tax Adjustment Schedule 158. Issued August 12, 2011 Effective October 1, 2011 Issued by Avista Utilities By Kelly Norwood, Vice President, State & Federal Regulation ?a ~~i. I.P.U.C. NO.2? Thirteenth Revision Sheet 155 Canceling Twelfth Revision Sheet 155 AVISTA CORPORATION d/b/a Avista Utilities 155 SCHEDULE 155 GAS RATE ADJUSTMENT -IDAHO AVAILABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To adjust gas rates for amounts generated by the sources listed below. MONTHLY RATE: (a) The rates of firm gas Schedules 101 and 111 are to be decreased by 2.885t per therm in all blocks of these rate schedules. (b) The rate of interruptible gas Schedule 131 is to be decreased by 3.314t per thermo SOURCES OF MONTHLY RATE: Changes in the monthly rates above result from amounts which have been accumulated in the Purchase Gas Adjustment (PGA) Balancing Account as described in Schedule 150 - Purchase Gas Cost Adjustment and Schedule 156 - Purchase Gas Cost Adjustment. SPECIAL TERMS AND CONDITIONS: The above Monthly Rate is subject to the provisions of Tax Adjustment Schedule 158. Issued August 12, 2011 Effective October 1, 2011 Issued by Avista Utilities By Kelly Norwood, Vice President, State & Federal Regulation I.P.U.C. NO.2? Twelfth Revision Sheet 155 Canceling Eleventh Revision Sheet 155 AVISTA CORPORATION d/b/a Avista Utilities 155 SCHEDULE 155 GAS RATE ADJUSTMENT - IDAHO AVAILABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To adjust gas rates for amounts generated by the sources listed below. MONTHLY RATE: (a) The rates of firm gas Schedules 101 and 111 are to be decreased by 7.582~ per therm in all blocks of these rate schedules. (b) The rate of interruptible gas Schedule 131 is to be decreased by 8.091 ~ per thermo SOURCES OF MONTHLY RATE: Changes in the monthly rates above result from amounts which have been accumulated in the Purchase Gas Adjustment (PGA) Balancing Account as described in Schedule 150 - Purchase Gas Cost Adjustment and Schedule 156 - Purchase Gas Cost Adjustment. SPECIAL TERMS AND CONDITIONS: The above Monthly Rate is subject to the provisions of Tax Adjustment Schedule 158. Issued September 14, 2010 Effective November 1. 2010 Issued by Avista UtilitiesBy Kelly Norwood, Vice President, State & Federal Regulation 2011 AUG /5 A VISTA UTILITIES 11!', 9: 28 Case No. A VU-G-II-04 EXHIBIT "B" Notice of Public Applicant's Proposed Tariffs August 15, 2011 A VISTA UTILITES NOTICE OF IDAHO TARIF CHANGE (Natual Gas Service Only) Notice is hereby given that the "Sheets" listed below ofTariffIPUC No. 27, covering natual gas service applicable to Idaho customers of A vista Utilties have been filed with the Idaho Public Utilties Commission (IPUC) in Boise, Idaho. Sixteenth Revision Sheet 150 Thirteenth Revision Sheet 155 canceling canceling Fifteenth Revision Sheet 150 Twelfth Revision Sheet 155 Thirteenth Revision Sheet 155 updates the amortzation rate used to refud or recover previous gas cost differences and Sixteenth Revision Sheet 150 updates the forward-looking cost of natual gas purchased for customer usage. These tariffs request an anual revenue increase of approximately $1.1 milion, or about 1.53%. This request is a Purchased Gas Cost Adjustment (PGA) that is filed anually to reflect changes in the cost of gas purchased to serve customers. Any increases or decreases resulting from these PGA filings directly result from the cost of gas purchased in the marketplace; A vista makes no additional profits from these rate changes. If approved as filed a residential or small business customer served under Schedule 101 using an average of 62 therms per month can expect to see an average increase of approximately $0.99 per month, or about 1.63%. Larger commercial customers served under Schedules 111 can expect to see an average increase of about 2.05%, with the higher percentages due to lower base rates. However, actual customer increases wil vary based on therms consumed. This filing requests an effective date of October 1, 2011. Copies of the proposed tariff changes are available for inspection in the Company's offces or can be obtained by callng (509) 495-4067 or wrting: A vista Utilties Attention: Manager, Rates & Tariffs P.O. Box 3727 Spokane, WA. 99220-3727 August 15,2011 A VISTA UTILITIES Case No. AVU-G-11-04 EXHIBIT "C" Workpapers August 15, 2011 eEl D Lnn AUG 15 At'1 9: 28 Av i s t a U t i l i t i e s St a t e o f I d a h o Ca l c u l a t i o n o f O v e r a l l R a t e C h a n g e Sc h e d u l e 1 0 1 Sc h e d u l e 1 1 1 / 1 1 2 Sc h e d u l e 1 3 1 (c u r r e n t l y n o c u s t o m e r s ) Sc h e d u l e 1 3 2 Sc h e d u l e 1 4 6 Cu s t o m e r 1 Cu s t o m e r 2 Cu s t o m e r 3 Cu s t o m e r 4 Sc h 1 5 0 Sc h 1 5 0 Sc h 1 5 6 GR C Ga s Co s t Ga s Co s t Ga s C o s t An n u a l Pe r Th e r m An n u a l Pe r Th e r m Th e r m s In c . . D e c ~ In c . . D e c ~ In c . . D e c ~ (N o t e 1 ) 54 , 1 7 9 , 1 9 5 ($ 0 . 0 3 1 0 6 ) ($ 1 , 6 8 2 , 8 0 6 ) 19 , 2 3 0 , 3 3 4 ($ 0 . 0 3 1 0 6 ) ($ 5 9 7 , 2 9 4 ) ($ 0 . 0 3 7 9 6 ) 43 7 , 6 2 9 ($ 0 . 0 3 7 9 6 ) ($ 1 6 , 6 1 2 ) 3, 6 8 7 , 9 6 0 ($ 2 , 2 9 6 , 7 1 2 ) 77 , 5 3 5 , 1 1 8 To t a l A n n u a l G R C W e a t h e r A d j u s t e d R e v e n u e ( N o t e 1 ) Pe r c e n t o f I n c r e a s e . . D e c r e a s e ~ No t e 1 - F r o m m o s t r e c e n t G e n e r a l R a t e C a s e ( A V U - G - 1 1 - 0 1 ) Sc h 1 5 6 Sc h 1 5 5 Sc h 1 5 5 Sc h 1 5 5 To t a l Ga s C o s t Am o r t i z a t i o n Am o r t i z a t i o n Am o r t i z a t i o n Sc h 1 5 5 To t a l An n u a l Pe r Th e r m An n u a l Di r e c t C h g Am o r t i z a t i o n In c . . D e c ~ In c . . D e c ~ In c . . D e c ~ In c . . D e c ~ .. R e f u n d s ~ In c . . D e c ~ $0 . 0 4 6 9 7 $2 , 5 4 , 7 9 7 $2 , 5 4 4 , 7 9 7 $8 6 1 , 9 9 1 $0 . 0 4 6 9 7 $9 0 3 , 2 4 9 $9 0 3 , 2 4 9 $3 0 5 , 9 5 5 $0 . 0 4 7 7 7 ($ 1 6 , 6 1 2 ) ($ 5 8 , 5 2 1 ) ($ 5 8 , 5 2 1 ) ($ 5 8 , 5 2 1 ) ($ 1 0 1 ) ($ 1 0 1 ) ($ 1 0 1 ) ($ 3 , 4 3 8 ) ($ 3 , 4 3 8 ) ($ 3 , 4 3 8 ) ($ 3 9 , 0 1 0 ) ($ 3 9 , 0 1 0 ) ($ 3 9 , 0 1 0 ) $3 , 4 4 8 , 0 4 6 ($ 1 0 1 , 0 6 9 ) $3 , 3 4 6 , 9 7 7 $1 , 0 5 0 , 2 6 5 $6 8 , 6 4 4 , 0 0 0 1. 5 3 % Pa g e 1 Avista Utilties State of Idaho Average Increase Per Customer (From Last GRC) Sch Average Present Total Proposed Total Estimated Estimated Mo. Usage Rate Present Rate Proposed Monthly Increase Per Cust.Cost Cost Increase Percentage 101 62 $0.91553 $56.76 $0.93144 $57.75 Basic Charge $4.00 $4.00 $4.00 $60.76 $61.75 $0.99 1.63% 111 2,023 First 200 $0.93198 $186.40 $0.94789 $189.58 Next 800 $0.79960 $639.68 $0.81551 $652.41 1,0001 - 10,000 $0.72499 $741.66 $0.74090 $757.94 Over 10,000 $0.67583 $0.69174 $1,567.74 $1,599.93 $32.19 2.05% 131 $0.58391 $0.59372 1.68% 132 36,469 $0.66482 $24,245.32 $0.62686 $22,860.96 ($1,384.36)-5.71% Page 2 Avista Utilties Calculation of Idaho Proposed Rates Sch Description Proposed Proposed Proposed Present Present Total No.Present Schedule Schedule Schedule Schedule Schedule Proposed Rate 150 155 156 191 (DSM)199 (DSIT)Rate 101 General $0.37515 $0.53481 ($0.02885)$0.05762 ($0.00729)$0.93144 111 Large General First 200 $0.39516 $0.53481 ($0.02885)$0.05038 ($0.00361)$0.94789 Next 800 $0.26278 $0.53481 ($0.02885)$0.05038 ($0.00361)$0.81551 Next 9,000 $0.18817 $0.53481 ($0.02885)$0.05038 ($0.00361)$0.74090 Over 10,000 $0.13901 $0.53481 ($0.02885)$0.05038 ($0.00361)$0.69174 112 Large General First 200 $0.39516 $0.53481 $0.05038 ($0.00361)$0.97674 Next 800 $0.26278 $0.53481 $0.05038 ($0.00361)$0.84436 Next 9,000 $0.18817 $0.53481 $0.05038 ($0.00361)$0.76975 Over 10,000 $0.13901 $0.53481 $0.05038 ($0.00361)$0.72059 131 Interruptible $0.16647 $0.42305 ($0.03314)$0.04020 ($0.00286)$0.59372 132 Interruptible $0.16647 $0.42305 $0.04020 ($0.00286)$0.62686 146 Transportation $0.10559 ($0.00159)$0.10400 Page 3 Avista Utilties Calculation of Idaho Present Rates Sch Description Present Present Present Present Present Total No.Tariff Schedule Schedule Schedule Schedule Present Rate 150 155 191 (DSM)199 (DSIT)Rate 101 General $0.37515 $0.56587 ($0.07582)$0.05762 ($0.00729)$0.91553 111 Large General First 200 $0.39516 $0.56587 ($0.07582)$0.05038 ($0.00361)$0.93198 Next 800 $0.26278 $0.56587 ($0.07582)$0.05038 ($0.00361)$0.79960 1,0001 - 10,000 $0.18817 $0.56587 ($0.07582)$0.05038 ($0.00361)$0.72499 Over 10,000 $0.13901 $0.56587 ($0.07582)$0.05038 ($0.00361)$0.67583 112 Large General First 200 $0.39516 $0.56587 $0.05038 ($0.00361)$1.00780 Next 800 $0.26278 $0.56587 $0.05038 ($0.00361)$0.87542 1,0001 - 10,000 $0.18817 $0.56587 $0.05038 ($0.00361)$0.80081 Over 10,000 $0.13901 $0.56587 $0.05038 ($0.00361)$0.75165 131 Interruptible $0.16647 $0.46101 ($0.08091)$0.04020 ($0.00286)$0.58391 132 Interruptible $0.16647 $0.46101 $0.04020 ($0.00286)$0.66482 146 Transportation $0.10559 ($0.00159)$0.10400 Page 4 Avista Utilties State of Idaho Recap of Rate Changes Including GRF Previous Proposed Increase Rate Rate -:Decrease~ Schedule 150 (Gas Costs) Schedule 101 $0.56587 $0.53481 ($0.03106) Schedule 111 $0.56587 $0.53481 ($0.03106) Schedule 112 $0.56587 $0.53481 ($0.03106) Schedule 131 $0.46101 $0.42305 ($0.03796) Schedule 132 $0.46101 $0.42305 ($0.03796) Schedule 146 $0.00000 $0.00000 $0.00000 Schedule 156 (Gas Costs) Schedule 101 $0.00000 $0.00000 $0.00000 Schedule 111 $0.00000 $0.00000 $0.00000 Schedule 112 $0.00000 $0.00000 $0.00000 Schedule 131 $0.00000 $0.00000 $0.00000 Schedule 132 $0.00000 $0.00000 $0.00000 Schedule 146 $0.00000 $0.00000 $0.00000 Schedule 155 (Gas Cost Amortization) Schedule 101 ($0.07582)($0.02885)$0.04697 Schedule 111 ($0.07582)($0.02885)$0.04697 Schedule 112 $0.00000 $0.00000 $0.00000 Schedule 131 ($0.08091)($0.03314)$0.04777 Schedule 132 $0.00000 $0.00000 $0.00000 Schedule 146 $0.00000 $0.00000 $0.00000 Combined Schedule 150,155 & 156 Schedule 101 $0.49005 $0.50596 $0.01591 Schedule 111 $0.49005 $0.50596 $0.01591 Schedule 112 $0.56587 $0.53481 ($0.03106) Schedule 131 $0.38010 $0.38991 $0.00981 Schedule 132 $0.46101 $0.42305 ($0.03796) Schedule 146 $0.00000 $0.00000 $0.00000 Page 5 Avista Utilties State of Idaho. Weighted Average Cost of Gas For 10/1111 .10/31112 (13 Months) NORTHWEST PIPELINE TF.2 Demand Charge TF-2 Variable Transportation Charge SGS.1 Commodity Washington Idaho TF-1 Demand Charge End User Capacity Releases Variable Transportation Charge CANADIAN PIPELINES TCPL Alberta (NOVA) Demand TCPL. BC (ANG . FOOTHILLS) GTN Demand GTN Variable Transportation Charge Spectra Energy. Westcoast Energy OTHER Gas Purchases Capacity Releases Terasen Reservation Credit GRI Funding Total Note 1 . Based on 5 day peak study Note 2 . Annual Commodity Percentage Annual System 13 Mos System Idaho Idaho Biling Billng Rate System Demand Commodity Determinants Determinants Per Therm Total Cost Costs (1)Costs (2) (Therms)(Therms)30.420%30.358% 29,140,920 31,569,330 $0.037984 $1,199,129 $364,775 54,337,250 $0.003000 $163,012 $49,487 38,336,470 $0.390500 $14,970,392 16,000,780 $0.390500 $6,248,305 $6,248,305 559,621,000 606,256,083 $0.037984 $23,028,031 $7,005,127 2,555,000 2,767,917 $0.037984 $105,136 85,582,220 $0.003190 $273,007 $82,879 345,375,290 378,263,670 $0.01978 $7,483,132 $2,276,369 52,564,015 57,028,356 $0.06259 $3,569,676 $1,085,895 363,275,760 $0.00908 $3,298,474 $1,003,396 125,000,000 $0.00058 $72,500 $22,010 29,234,170 31,670,351 $0.04456 $1,411,199 $429,287 64,215,210 $0.45703 $29,348,277 $29,348,277 ($10,800,000)($3,285,360) ($6,500,000)($1,973,270) $32,000 118,552,460 $73,870,270 $8,879,489 $33,809,688 Estimated Therms 79,746,077 80,216,022 Proposed WACOG $0.53283 $0.11135 $0.42148 Gross Revenue Factor (GRF)100.3718%100.3718%100.3718% Proposed WACOG Including GRF $0.53481 $0.11176 $0.42305 Present Gas Costs Including GRF $0.56587 $0.10486 $0.46101 Rate Change Including GRF ($0.03106)$0.00690 ($0.03796) Sch 101 Sch 101 Sch 111 Sch 111 Sch 112 Sch 112 Sch 131 Sch 132 Page 6 Av i s t a U t i l i t i e s St a t e o f I d a h o Es t i m a t e d C o m m o d i t y W A C O G (B a s e d o n 3 0 D a y A v e r a g e F o i w r d P n c e a t 8 1 2 9 / 2 0 1 1 ) Ex e c u t e d Pl a n n e d To t a l Co s t of Co s t of To t a l He d g e d He d g e d In d e x Id a h o Tr a n s p o r t Id a h o Ex e c u t e d Pl a n n e d Co s t of Co s t of Ne t Id a h o Vo l u m e s Vo l u m e s Vo l u m e s Pu r c h a s e Fu e l De l i v e n e d He d g e d He d g e d He d g e d In d e x Id a h o Pu r c h a s e Vo l u m e s Vo l u m e s Vo l u m e s Vo l u m e s Vo l u m e s Vo l u m e s Vo l u m e s Co m m . C o s t s WA C O G OC o b e r 20 1 1 2, 7 7 4 , 0 2 0 2, 7 3 0 , 2 2 0 5, 5 0 4 , 2 4 0 (8 5 , 1 0 0 ) 5, 4 1 9 , 1 4 0 $1 , 3 5 6 , 2 2 5 $1 , 3 5 6 , 2 2 5 $1 , 0 2 8 , 1 0 4 $2 , 3 8 4 , 3 2 9 $0 . 4 3 9 9 8 No v e m b e r 4, 7 5 5 , 3 7 0 50 7 , 0 8 0 4, 4 0 2 , 3 7 0 9, 6 6 4 , 8 2 0 (1 4 3 , 3 0 0 ) 9, 5 2 1 , 5 2 0 $2 , 4 8 , 2 3 1 $1 9 7 , 3 9 3 $2 , 6 8 1 , 6 2 4 $1 , 7 1 3 , 7 1 5 $4 , 3 9 5 , 3 3 9 $0 . 4 6 1 6 2 De c e m b e r 4, 8 0 1 , 1 8 0 51 1 , 9 7 0 1, 9 2 9 , 0 2 0 7, 2 4 2 , 1 7 0 (1 3 7 , 0 0 ) 7, 1 0 5 , 1 7 0 $2 , 5 0 8 , 1 6 0 $2 0 9 , 4 8 5 $2 , 7 1 7 , 6 4 5 $7 8 9 , 3 0 9 $3 , 5 0 6 , 9 5 4 $0 . 4 9 3 5 8 Ja n u a r y 20 1 2 4, 6 2 5 , 8 4 49 3 , 2 7 0 43 9 , 6 3 5, 5 5 8 , 7 4 0 (1 2 3 , 1 2 0 ) 5, 4 3 , 6 2 0 $2 , 4 1 6 , 5 6 2 $2 0 5 , 3 0 2 $2 , 6 2 1 , 8 6 4 $1 8 2 , 9 7 7 $2 , 8 0 4 , 8 4 1 $0 . 5 1 6 0 1 Fe b r u a r y 3, 9 8 4 , 8 6 0 44 . 0 6 0 2, 5 1 8 , 6 9 0 6, 9 4 3 , 6 1 0 (1 1 3 , 0 4 0 ) 6, 8 3 0 , 5 7 0 $2 , 0 9 3 , 6 9 2 $1 8 3 , 2 6 5 $2 , 2 7 6 , 9 5 7 $1 , 0 4 8 , 9 2 5 $3 , 3 2 5 , 8 8 2 $0 . 4 8 6 9 1 Ma r c h 3, 8 2 0 , 5 4 35 0 , 6 3 1, 9 6 2 , 7 7 0 6, 1 3 3 , 9 4 0 (6 6 , 0 0 0 ) 6, 0 6 7 , 9 4 $2 , 0 6 9 , 6 1 4 $1 4 4 , 8 9 2 $2 , 2 1 4 , 5 0 6 $8 1 1 , 0 7 4 $3 , 0 2 5 , 5 8 0 $0 . 4 9 8 6 2 Ap n l 2, 0 5 4 , 3 3 0 94 , 1 5 0 2, 8 8 6 , 2 5 0 5, 8 8 8 , 7 3 0 (8 4 , 7 2 0 ) 5, 8 0 4 , 0 1 0 $8 6 5 , 9 8 6 $3 8 1 , 8 2 1 $1 , 2 4 7 , 8 0 7 $1 , 1 6 2 , 2 9 5 $2 , 4 1 0 , 1 0 2 $0 . 4 1 5 2 5 Ma y 1, 1 3 4 , 8 4 81 0 , 6 0 0 1, 5 8 7 , 9 5 0 3, 5 3 3 , 3 9 0 (4 9 , 7 8 0 ) 3, 4 8 3 , 6 1 0 $4 6 8 , 6 3 $3 2 4 , 2 0 8 $7 9 2 , 6 7 1 $6 3 5 , 1 1 6 $1 , 4 2 7 , 7 8 7 $0 . 4 0 9 8 6 Ju n e 63 4 , 8 8 0 79 3 , 6 0 0 93 3 , 6 0 0 2, 3 6 2 , 0 8 0 (3 2 , 9 6 0 ) 2, 3 2 9 , 1 2 0 $2 6 0 , 3 1 8 $3 1 7 , 8 0 5 $5 7 8 , 1 2 3 $3 7 3 , 8 6 7 $9 5 1 , 9 9 0 $0 . 4 0 7 3 Ju l y 72 2 , 9 5 0 90 3 , 6 9 0 48 7 , 1 8 0 2, 1 1 3 , 8 2 0 (2 9 , 9 5 0 ) 2, 0 8 3 , 8 7 0 $3 0 0 , 3 8 5 $3 6 3 , 9 6 8 $6 6 , 3 5 3 $1 9 6 , 2 1 7 $8 6 0 , 5 7 0 $0 . 4 1 2 9 7 Au g u s t 71 1 , 3 9 0 88 9 , 2 4 0 53 2 , 5 6 0 2, 1 3 3 , 1 9 0 (3 0 , 2 2 0 ) 2, 1 0 2 , 9 7 0 $2 9 5 , 5 8 $3 6 , 1 5 2 $6 5 5 , 7 3 7 $2 1 5 , 6 9 1 $8 7 1 , 4 2 8 $0 . 4 1 4 3 8 Se p t e m b e r 70 4 , 9 4 88 1 , 1 7 0 1, 0 1 8 , 9 3 0 2, 6 0 5 , 0 4 (3 6 , 1 9 0 ) 2, 5 6 8 , 8 5 $2 9 2 , 9 0 1 $3 5 9 , 1 4 0 $6 5 2 , 0 4 1 $4 1 5 , 2 8 7 $1 , 0 6 7 , 3 2 8 $0 . 4 1 5 4 Oc t o b r 1, 9 0 3 , 7 4 0 69 2 , 2 7 0 2, 9 4 5 , 6 4 5, 5 4 1 , 6 5 0 (7 8 , 8 3 ) 5, 4 6 2 , 8 2 0 $8 1 2 , 8 9 6 $2 8 6 , 0 6 2 $1 , 0 9 8 , 9 5 8 $1 , 2 1 7 , 2 1 0 $2 , 3 1 6 , 1 6 8 $0 . 4 2 3 9 9 32 , 6 2 8 , 8 8 0 8, 2 2 1 , 7 3 0 2 4 , 3 7 4 , 8 1 0 6 5 , 2 2 5 , 4 2 0 (1 , 0 1 0 , 2 1 0 ) 6 4 , 2 1 5 , 2 1 0 $1 6 , 2 2 5 , 0 1 8 $ 3 , 3 3 3 , 4 9 3 $1 9 , 5 5 , 5 1 1 $9 , 7 8 9 , 7 8 7 $2 9 , 3 4 8 , 2 9 8 $0 . 4 5 7 0 3 Pa g e 7 Avista Utilties State of Idaho Total Gas Costs Without GRF For 1011/11 -10/31/12 (13 Months) Demand Commodity Total Proposed Gas Costs Before GRF Schedules 101 - 112 $0.11135 $0.42148 $0.53283 Schedules 131 - 132 $0.42148 $0.42148 Present Gas Costs Before GRF Schedules 101 - 112 $0.10421 $0.45817 $0.56238 Schedules 131 - 132 $0.45817 $0.45817 Increase oeDecrease~ Before GRF Schedules 101 - 112 $0.00714 ($0.03669)($0.02955) Schedules 131 - 132 ($0.03669)($0.03669) Proposed Gas Costs Including GRF Schedules 101 . 112 $0.11176 $0.42305 $0.53481 Schedules 131 - 132 $0.42305 $0.42305 Present Gas Costs Including GRF Schedules 101 - 112 $0.10486 $0.46101 $0.56587 Schedules 131 - 132 $0.46101 $0.46101 Increase oeDecrease~ Including GRF Schedules 101 - 112 $0.00690 ($0.03796)($0.03106) Schedules 131 - 132 ($0.03796)($0.03796) Page 8 Avista Utilties State of Idaho Northwest Pipeline Rate Contract Number Annual Daily Annual 13 Month Contract Effective Demand of Contract Rate System System Number Rate Schedule Date (Dth's)Days Demand (Note 1)Costs Costs (Dth's) 100010 TF-1 Firm Transportation 8/1/10 133,270 366 48,776,820 $0.37984 $18,527,387 $20,071,336 100164 TF-1 Firm Transportation 8/1/10 10,000 366 3,660,000 $0.37984 $1,390,214 $1,506,065 100314 TF-2 Jackson Prairie 8/1/10 7,962 366 2,914,092 $0.37984 $1,106,889 $1,199,130 136948 TF-1 Firm Transportation 8/1/10 5,000 366 1,830,000 $0.37984 $695,107 $753,033 136950 TF-1 Firm Transportation 8/1/10 5,330 366 1,950,780 $0.37984 $740,984 $802,733 Total Firm Transportation 59,131,692 $ 22,460,581 $ 24,332,297 Less: TF-2 Jackson Prairie (2,914,092)(1,106,889)($1,199,130) Less: End User Capacity Releases (255,500)(97,049)($105,136) Net TF-1 Firm Transportation 55,962,100 $ 21,256,643 $ 23,028,031 Note 1 -From NWP First Revised Sheet No.5, Fifth Revised Volume No. 1 TF-1, Large Customer, System-Wide (MMBTu) effective 7/21/11 Page 9 A vista Utilties State of Idaho Gas Transmission NW Corporation FTS.1 FTS-1 FTS-1 FTS-1 System F-00177 F.00177 F-00178 F-002591 Total (Oct - Mar)(Apr - Sept) MMBTu's 54,823 30,000 20,782 25,000 Number of Effective Days (13 Mo~214 214 397 397 13 Months MMBTu's 11,732,122 6,420,000 8,250,454 9,925,000 36,327,576 10/1/11 - 12/31/11 Volumes 5,043,716 2,760,000 1,911,944 2,300,000 12,015,660 1/1/12 - 10/31/12 Volumes 6,688,406 3,660,000 6,338,510 7,625,000 24,311,916 11,732,122 6,420,000 8,250,454 9,925,000 36,327,576 Daily Non-Mileage Rate (Note 1)$0.036632 $0.036632 $0.036632 $0.036632 Daily Non-Mileage Rate (Note 2)$0.039196 $0.039196 $0.039196 $0.039196 Mileage Rate (Note 1)$0.000463 $0.000463 $0.000463 $0.000463 Mileage 103.39 102.96 117.22 108.29 Total Mileage Rate $0.047870 $0.047670 $0.054270 $0.050140 Mileage Rate (Note 2)$0.000498 $0.000498 $0.000498 $0.000498 Mileage 103.39 102.96 117.22 108.29 Total Mileage Rate $0.051490 $0.051270 $0.058380 $0.053930 Fixed 13 Month Amount $446,920 $244,561 $318,482 $383,124 1,393,087 13 Month Mileage Based Amount $585,829 $319,217 $473,803 $526,538 1,905,387 Total 13 Month Amount $1,032,749 $563,778 $792,285 $909,662 $3,298,474 Note 1 . Gas Transmission NW, Fourth Revised Volume No.1-A, Part 4.1 Effective 5/04/11 Note 2 - Gas Transmission NW, Fourth Revised Volume No.1-A, Part 4.1 Proposed to be effective 1/1/12 Page 10 Avista Utilties State of Idaho TransCanada Pipeline - Foothils (ANG) Daily Annual 13 Months Daily Annual Mileage Mileage Mileage Contract No. of Contract Rate Miles Costs Costs Demand (Gj)Mos Demand (Gj)(Note 1) AVA - F3 (Firm)31,100 12 373,200 $0.01585217 170.7 $1,009,866 $1,094,022 WWP - FI (Firm)58,284 6 349,704 $0.01585217 170.7 $946,287 $1,104,002 WWP - FI (Firm)31,892 6 191,352 $0.01585217 170.7 $517,792 $604,091 AVA-F2 7,159 6 42,954 $0.01585217 170.7 $116,232 $135,604 AVA-F2 22,508 12 270,096 $0.01585217 170.7 $730,871 $791,777 WWP - F3 (Firm)16,441 12 197,292 $0.01585217 170.7 $533,865 $578,354 WWP - F3 (Firm)16,817 12 201,804 $0.01585217 170.7 $546,075 $591,581 184,201 1,626,402 $4,400,988 $4,899,431 Canadian Exchange Rate 100%100% $4,400,988 $4,899,431 Less: Oregon Portion 47,705 $1,139,790 $1,329,755 Total 136,496 $3,261,198 $3,569,676 Annualized Therms GJ to Dth Conversion Factor 1.055056 Dth Per Day 144,011 Days 365 WAID Annualized Therms 52,564,015 Note 1 - FT Firm Service Rate, effective January 1, 2011 (Canadian cents/Gj/KmlMonth) Page 11 Av i s t a U t i l i t i e s St a t e o f I d a h o TC P L B C ( N O V A ) D e m a n d C a l c u l a t i o n An n u a l An n u a l 13 M o n t h Co n t r a c t N u m b e r An n u a l Mo n t h l y Mo n t h l y Mi l e a g e Ex c h a n g e Mi l e a g e Mi l e a g e An n u a l 13 M o n t h Co n t r a c t N o . De m a n d of Co n t r a c t Mi l e a g e Mi l e a g e Co s t s Ra t e Co s t s Co s t s Co n t r a c t Co n t r a c t (G j ) Da y s De m a n d ( G J ) Ra t e Ra t e In C a n a d i a n In U.S . In U.S . De m a n d ( D t h ) D e m a n d ( D t h ) (N o t e 1 ) Do l l a r s Do l l a r s Do l l a r s 20 0 5 - 1 8 4 4 - 2 ( F i r m ) 1, 0 7 7 36 5 39 3 , 1 0 5 $5 . 3 7 3 $0 . 1 7 6 6 4 7 $6 9 , 4 4 1 10 0 % $6 9 , 4 4 1 $7 5 , 2 2 8 37 2 , 5 9 2 40 3 , 6 4 1 20 0 5 - 1 8 4 4 - 2 ( F i r m ) 17 , 1 7 5 36 5 6, 2 6 8 , 8 7 5 $5 . 3 7 3 $0 . 1 7 6 6 4 7 $1 , 1 0 7 , 3 7 8 10 0 % $1 , 1 0 7 , 3 7 8 $1 , 1 9 9 , 6 6 0 5, 9 4 1 , 7 4 6 6, 4 3 6 , 8 9 2 20 0 5 - 1 9 1 4 3 - 7 ( F i r m ) 12 , 7 8 1 36 5 4, 6 6 5 , 0 6 5 $5 . 3 7 3 $0 . 1 7 6 6 7 $8 2 4 , 0 7 0 10 0 % $8 2 4 , 0 7 0 $8 9 2 , 7 4 3 4, 4 2 1 , 6 2 8 4, 7 9 0 , 0 9 7 20 0 5 - 1 9 1 4 3 - 8 ( F i r m ) 15 , 2 6 6 36 5 5, 5 7 2 , 0 9 0 $5 . 3 7 3 $0 . 1 7 6 6 4 7 $9 8 4 , 2 9 3 10 0 % $9 8 4 , 2 9 3 $1 , 0 6 6 , 3 1 7 5, 2 8 1 , 3 2 2 5, 7 2 1 , 4 3 2 20 0 5 - 1 9 1 4 3 - 8 ( F i r m ) 7, 0 3 3 36 5 2, 5 6 7 , 0 4 $5 . 3 7 3 $0 . 1 7 6 6 4 7 $4 5 3 , 4 6 1 10 0 % $4 5 3 , 4 6 1 $4 9 1 , 2 4 9 2, 4 3 3 , 0 8 9 2, 6 3 5 , 8 4 6 20 0 5 - 1 9 1 4 3 - 9 ( F i r m ) 1, 0 6 6 36 5 38 9 , 0 9 0 $5 . 3 7 3 $0 . 1 7 6 6 4 7 $6 8 , 7 3 2 10 0 % $6 8 , 7 3 2 $7 4 , 4 6 0 36 8 , 7 8 6 39 9 , 5 1 8 20 0 5 - 1 9 1 4 4 - 0 ( F i r m ) 61 , 4 1 0 36 5 22 , 4 1 4 , 6 5 0 $5 . 3 7 3 $0 . 1 7 6 6 4 7 $3 , 9 5 9 , 4 8 1 10 0 % $3 , 9 5 9 , 4 8 1 $4 , 2 8 9 , 4 3 8 21 , 2 4 4 , 9 8 6 23 , 0 1 5 , 4 0 2 20 0 5 - 1 9 1 4 4 - 0 ( F i r m ) 5, 4 8 3 36 5 2, 0 0 1 , 2 9 5 $5 . 3 7 3 $0 . 1 7 6 6 4 7 $3 5 3 , 5 2 3 10 0 % $3 5 3 , 5 2 3 $3 8 2 , 9 8 3 1, 8 9 6 , 8 6 1 2, 0 5 4 , 9 3 3 20 0 5 - 2 1 3 2 2 - 4 ( F i r m ) 33 , 2 7 6 15 1 5, 0 2 4 , 6 7 6 $7 . 0 8 9 $0 . 2 3 3 0 8 0 $1 , 1 7 9 , 5 3 1 10 0 % $1 , 1 7 9 , 5 3 1 $1 , 6 5 1 , 3 4 3 4, 7 6 2 , 4 7 3 5, 7 1 4 , 9 6 8 49 , 2 9 5 , 8 9 1 $ 8 , 9 9 9 , 9 1 0 $ 8 , 9 9 9 , 9 1 0 $ 1 0 , 1 2 3 , 4 2 1 46 , 7 2 3 , 4 8 3 51 , 1 7 2 , 7 2 9 == Wa s h i n g t o n l d a h o P o r t i o n $ 6 , 6 5 2 , 6 4 3 $ 7 , 4 8 3 , 1 3 2 34 , 5 3 7 , 5 2 9 37 , 8 2 6 , 3 6 7 Or e g o n P o r t i o n $2 , 3 4 7 , 2 6 7 $2 , 6 4 , 2 8 9 12 , 1 8 5 , 9 5 4 13 , 3 4 , 3 6 2 $ 8 , 9 9 9 , 9 1 0 $ 1 0 , 1 2 3 , 4 2 1 46 , 7 2 3 , 4 8 3 51 , 1 7 2 , 7 2 9 No t e 1 - R a t e S c h e d u l e F T - D e x p r e s s e d i n G J , e f f e c t i v e 1 / 1 / 1 1 Pa g e 1 2 Avista Utilities State of Idaho Westcoast Energy - Demand Calculation Rate Schedule FT-D, Appendix A, Effective 4/1/11 Demand Rate per month (C$) (10 cubedlm cubed) Daily Demand (*12 mos/366 days) Convert to GJ (/38.25) Convert to MMBtu's (*1.055056) Convert to U.S. Dollars Billng Determinants Contract Demand E3M3 Number of Days Annual Contract Demand E3M3 Conversion Factor GJ Conversion Factor Dth Total Annual Costs Total 13 Months Costs (Annual Costs i 12Mos * 13Mos) Page 13 $492.71 $16.1544 $0.422338 $0.445590 100% 220.32 366 80,637.1 38.25 3,084,369 1.055056 $0.445590 2,923,417 $1,302,645 $1,411,199 i: ,g g¡ 0 § E "ã J2 5 :e .5õ -I1 Q) ~ ~ 'l "0~ ëi if ~ co 0) LI~ c; ~ ~ ~ 0)(' ~ coLI N-. ti ~ N ~ ¡z ~ 18"I r- r- rD i, ....: lñ co Mri . 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I ~ iè ~ iè ~ iè ~ iè ~ iè c;r- iè Avista Utilities State of Idaho Recap of Changes To Schedule 150/156 Anticipated Effect Date 10/1/11 CENTS PER THERM Commodity TotalDemand Charge Schedule 101 Current Rate Proposed Incr-eDecr:: Proposed Rate 0.46101 (0.03796) 0.42305 Schedule 111 Current Rate Proposed Incr-eDecr:: Proposed Rate 0.46101 (0.03796) 0.42305 Schedule 112 Current Rate Proposed Incr-eDecr:: Proposed Rate 0.46101 (0.03796) 0.42305 Schedule 131 Current Rate Proposed Incr-eDecr:: Proposed Rate 0.46101 (0.03796) 0.42305 Schedule 132 Current Rate Proposed Incr-eDecr:: Proposed Rate 0.46101 (0.03796) 0.42305 Schedule 146 Current Rate Proposed Incr-eDecr:: Proposed Rate 0.10486 0.00690 0.11176 0.10486 0.00690 0.11176 0.10486 0.00690 0.11176 0.56587 (0.03106) 0.53481 0.56587 (0.03106) 0.53481 0.56587 (0.03106) 0.53481 0.46101 (0.03796) 0.42305 0.46101 (0.03796) 0.42305 Page 15 Avista Utilties State of Idaho Calculation of Changes to Schedule 155 Firm Customers, Schs 101 & 111 Firm Customers, Schedules 112 Interruptible Customers, Schedules 131 Interruptible Customers, Schedules 132 Transportation Customers, Schedules 146 Current Rate Incr c:Decr: Proposed Rate Incr c:Decr: Total Proposed Incr c:Decr: ($0.07582) ($0.08091) Page 16 ($0.02885) ($0.03314) $0.04697 $0.04777 Avista Utilties Idaho Gas Tracker Calculation of New Amortization Rate Schedule 155 Schedule 111 Amortization Total All Firm All Sales Rate Revenue Amortization Customers Customers Before GRF Adjustment Rate $0.00428 ($0.03302)($0.02874)($0.00011)($0.02885) $0.00428 ($0.03302)($0.02874)($0.00011)($0.02885) Schedule 101 Schedule 112 Schedule 131 ($0.03302)($0.03302)($0.00012)($0.03314) Schedule 132 Page 17 Avista Utilities Idaho Gas Tracker Balances at 6/30/11 Unamortized Current Deferrals Deferrals Total Adjustments Total At 6/30/11 At 6/30/11 (Acct 191000)(Acct 191010) All Firm Customers 1,779,700.67 (1,439,952.56)339,748.11 339,748.11 All Sales Customers (2,480,406.48)(141,932.88)(2,622,339.36)(2,622,339.36) Customer 1 (57,503.42)(1,017.37)(58,520.79)(58,520.79) Customer 2 (22.44)(78.37)(100.81)(100.81) Customer 3 (3,437.77)(3,437.77)(3,437.77) Customer 4 (37,087.85)(1,922.16)(39,010.01 )(39,010.01 ) (798,757.29)(1,584,903.34)(2,383,660.63)(2,383,660.63) Page 18 Avista Utilties Idaho Gas Tracker Calculation of Amortization Rate Firm Customers (Schedules 101 & 111) Estimated Estimated Total Balance Sch 101 Sch 111 Estimated Amortization Interest To Be Therms Therms Therms $0.00428 1.00%Amortized $339,748.11 October 2011 3,577,303 1,810,187 5,387,490 ($23,058.46)$273.52 316,963.17 November 6,796,882 2,691,202 9,488,084 (40,609.00)247.22 276,601.39 December 2012 9,156,578 3,055,566 12,212,144 (52,267.98)208.72 224,542.13 January 8,778,247 2,784,979 11,563,226 (49,490.61 )166.50 175,218.02 February 7,078,475 2,338,155 9,416,630 (40,303.18)129.22 135,044.06 March 6,073,804 1,988,678 8,062,482 (34,507.42)98.16 100,634.80 April 4,385,877 1,372,997 5,758,874 (24,647.98)73.59 76,060.41 May 2,357,918 1,086,384 3,444,302 (14,741.61)57.24 61,376.04 June 1,508,835 792,190 2,301,025 (9,848.39)47.04 51,574.69 July 1,254,356 808,245 2,062,601 (8,827.93)39.30 42,786.06 August 1,418,985 651,268 2,070,253 (8,860.68)31.96 33,957.34 September 1,570,635 977,272 2,547,907 (10,905.04)23.75 23,076.05 October 2012 3,576,263 1,854,796 5,431,059 (23,244.93)9.54 (159.34) 57,534,158 22,211,919 79,746,077 ~$341,313.21)$1,405.76 Page 19 Avista Utilties Idaho Gas Tracker Calculation of Amortization Rate Sales Customers (Schedules 101, 111 & 131) Estimated Estimated Estimated Total Balance Sch 101 Sch 111 Sch 131 Estimated Amortization Interest To Be Therms Therms Therms Therms ($0.03302)1.00%Amortized ($2,622,339.36) October 2011 3,577,303 1,810,187 5,387,490 $177,894.92 ($2,111.16)(2,446,555.60) November 6,796,882 2,691,202 9,488,084 313,296.53 (1,908.26)(2,135,167.33) December 9,156,578 3,055,566 12,212,144 403,244.99 (1,611.29)(1,733,533.63) January 2012 8,778,247 2,784,979 11,563,226 381,817.72 (1,285.52)(1,353,001.43) February 7,078,475 2,338,155 9,416,630 310,937.12 (997.94)(1,043,062.25) March 6,073,804 1,988,678 8,062,482 266,223.16 (758.29)(777,597.38) April 4,385,877 1,372,997 5,758,874 190,158.02 (568.77)(588,008.13) May 2,357,918 1,086,384 3,444,302 113,730.85 (442.62)(474,719.90) June 1,508,835 792,190 2,301,025 75,979.85 (363.94)(399,103.99) July 1,254,356 808,245 2,062,601 68,107.09 (304.21)(331,301.11 ) August 1,418,985 651,268 2,070,253 68,359.75 (247.60)(263,188.96) September 1,570,635 977,272 2,547,907 84,131.89 (184.27)(179,241.34) October 2012 3,576,263 1,854,796 5,431,059 179,333.57 (74.65)17.58 57,534,158 22,211,919 79,746,077 $2,633,215.46 ($10,858.52) Page 20 Avista Utilties Idaho Gas Tracker Revenue Adjustment Factor From General Rate Case AVU-G-11-01, Filed 7/05/11 Commission Fees Uncollectibles Calculation of Revenue Adjustment Factor 1 1(1 - 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De f e r r a l De f e r r a l s -- - - r De f e r r a l De f e r r a l s -- - - - t - i Cu s t o m e r 1 (1 , 6 4 2 . 9 8 ) (1 : 3 ~ i f - - - ( 1 , 6 4 4 . 3 5 ) (3 2 , 3 5 9 . 0 3 ) 62 1 . 0 3 Cu s t o m e r 2 61 . 0 5 0. 0 5 6 1 . 1 0 Cu s t o m e r 3 Cu s t o m e r 4 (6 , 7 2 8 . 8 4 ) (9 , 6 0 6 . 4 6 ) (9 . 6 1 ) 1 (1 6 , 3 4 4 . 9 1 ) (1 0 , 0 9 0 . 0 6 ) - - i -- - -- - - - T - - - - - Fi r m C u s t o m e r s (4 0 7 , 6 3 9 . 5 8 ) 45 9 , 6 1 9 . 7 8 (1 4 8 . 2 0 ) 1 5 1 , 8 3 2 . 0 0 42 4 , 8 5 5 . 0 7 Sa l e s C u s t o m e r s (9 4 7 , 4 4 0 . 2 2 ) (8 0 0 , 1 0 6 . 4 5 ) (1 , 1 2 2 _ o _ e 1 J H " l Z 4 8 , 6 6 9 0 5 8 ) (7 3 8 , 6 8 5 . 4 5 ) ! f- - (7 8 1 , 1 3 4 . 5 4 ) (1 , 3 6 3 , 3 9 0 . 5 7 ) (8 0 9 , 7 1 2 . 9 1 ) 45 9 , 6 1 9 . 7 8 (1 , 2 8 2 . 0 4 ) 1 ( 1 , 7 1 4 , 7 6 5 . 7 4 ) 42 5 , 4 7 6 . 1 0 OK ! OK Pa g e 2 8 Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c t 1 9 1 0 1 0 i~-~ C - I -- t I n t e r e s t Ba l a n c e 9/ 3 0 / 1 0 k g e m a n d & In t e r e s t Ba l a n c e 10 / 3 1 / 1 0 _._ - _ . . . _ ~ 8/ 3 1 / 1 0 Co m l ' ( ) ~ i t y + ~ ~ p a c i t y R e I . 9/ 3 0 / 1 0 Co m m o d i t y De f e r r a l , D e f e r r a l s De f e r r a l i ._ - - ~ ~ _. _ - - - - - - ~ Cu s t o m e r 1 (1 4 . 5 9 ) (3 3 , 3 9 6 . 9 4 ) (1 3 , 7 5 6 . 2 0 ) 1 75 0 . 2 3 (3 3 . 2 5 ) (4 6 , 4 3 6 . 1 6 ) (1 2 , 8 5 9 . 5 8 ) -- - i Cu s t o m e r 2 0. 0 5 61 . 1 5 I 0. 0 5 61 . 2 0 Cu s t o m e r 3 ! Cu s t o m e r 4 (1 7 . 8 2 ) (2 6 , 4 5 2 . 7 9 ) +- (2 6 . 2 5 ) (1 0 , 1 Q 2 . 0 ~ 1 J t ~ _ _ _ (3 6 , 5 8 1 . 0 5 ) (6 , 7 7 1 . 4 2 ) J -- - ~ - - ~ - - - ~ - _ . i ._ - _ , _ ~ - - " - ' - - - - ' - -~ - - - + Fi r m C u s t o m e r s 22 0 . 2 1 47 6 , 9 0 7 . 2 8 l= 1 5 . 9 6 55 8 . 9 2 86 5 , 0 8 2 . 1 6 Sa l e s C u s t o m e r s (1 , 7 6 5 . 0 1 ) (2 , 4 8 9 , 1 2 0 . 0 4 ) (8 6 1 , 3 . ? ~ . ! Ù ) _ _ (2 , 4 3 3 . 1 7 ) (3 , 3 5 2 , 9 2 7 . 0 2 ) (6 5 8 , 1 8 1 . 5 7 ) -_ . _ ~ - - - ~ - - - - - - - - i ._ _ . . . - - - , - - - - - _ . . , - - _ . . . (1 , 5 7 7 . 1 6 ) (2 , 0 7 2 , 0 0 1 . 3 4 ) (8 8 5 , 2 3 2 . 0 2 ) 38 8 , 3 6 6 . 1 9 (1 , 9 3 3 . 7 0 ) (2 , 5 7 0 , 8 0 0 . 8 7 ) (6 7 7 , 8 1 2 . 5 7 ) OK OK Pa g e 2 9 Av i s t a U t i l t i e s St a t e o f I d a h o Re c a p o f A c c t 1 9 1 0 1 0 ~- - -- - - ~ - - - ~ - ~ - - - -- De m a n d & in t e r e ~ i Ba l a n c e 1 PG A , 11 / 3 0 / 1 0 De m a n d & i I n t e r e s t ~- - - - - i Ca p a c i t y R e I . I -_ . _ - Ca p a c i t y R e I . 10 / 3 1 / 1 0 Tr a n s f e r Co m m o d i t y ~- - De f e r r a l s ! De f e r r a l s De f e r r a l -- - ~ ~ - - Î- ~ - - ~ iL_ ~ _ _ _ -- - - - - - - - - - - - -- - - - - - - - - ~ - - Cu s t o m e r 1 57 5 . 0 8 (4 3 . 8 2 ) (5 8 , 7 6 4 . 4 8 ) 58 , 7 6 4 . 4 8 3, 1 0 3 . 4 0 (1 , 3 0 1 . 5 0 ) 0. 7 5 -- - ~ - Cu s t o m e r 2 0. 0 5 61 . 2 5 (6 1 . 2 5 ) 9. 9 8 (3 8 . 0 3 ) (0 . 0 1 ) - -- - Cu s t o m e r 3 -- - - - - - - Cu s t o m e r 4 (3 3 . 3 1 ) (4 3 , 3 8 5 . 7 8 ) 43 , 3 8 5 . 7 8 2, 1 4 1 . 6 9 _ j 0 . 8 9 r= ~ ~ - _ = _ = = ~ - - - (3 7 6 , 4 6 9 . 9 7 r 0 5 6 . 8 6 ) Fi r m C u s t o m e r s 21 3 , 9 2 9 . 8 6 81 0 . 0 5 i 1 , 0 7 9 , 8 2 2 . 0 7 (1 , 0 7 9 , 8 2 2 . 0 7 ) -- - - - - - - - - - - - - - Sa l e s C u s t o m e r s i ( 3 , 0 6 8 . 3 5 ) 1 ( 4 , 0 1 4 , 1 7 6 . 9 4 ) 4, 0 1 4 , 1 7 6 . 9 4 32 0 , 5 0 5 . 3 3 13 3 . 5 4 r- - - - - - - - -- - - - - - - ì- 21 4 , 5 0 4 . 9 4 (2 , 3 3 5 . 3 8 ) (3 , 0 3 6 , 4 4 3 . 8 8 ) 3, 0 3 6 , 4 4 3 . 8 8 32 5 , 7 6 0 . 4 0 (3 7 7 , 8 0 9 . 5 0 ) (2 1 . 6 9 ) OK Pa g e 3 0 Av i s t a U t i l t i e s St a t e o f I d a h o Re c a p o f A c c t 1 9 1 0 1 0 ii Ba l a n c e 12 / 3 1 / 1 0 De m a n d & In t e r e s t Ba l a n c e 1/ 3 1 / 1 1 De m à n d & In t e r e s t !I -- - ~ -- - 11 / 3 0 / 1 0 C o m m o d i t y Ca p a c i t y R e I . 12 / 3 1 / 1 0 Co m m o d i t y Ca p a c i t y R e I . =t D e f e r r a l De f e r r a l s De f e r r a l De f e r r a l s -- Cu s t o m e r 1 -- ~ ~ - ~ + - - - - (0 . 2 1 ) (1 , 8 5 7 . 7 3 ) (5 4 . 5 6 ) ~ 1 , 8 0 2 . 6 5 ~ 0. 7 3 (0 . 0 5 ) Cu s t o m e r 2 ; ( 2 8 . 0 6 ) , (5 . 6 7 ) (5 3 . 1 6 ) (0 . 0 5 ) (8 6 . 9 4 ) 43 . 3 4 (4 7 . 3 2 ) (0 . 0 7 ) Cu s t o m e r 3 Cu s t o m e r 4 ¡ 2 , 1 4 2 . 5 8 1 ( 1 7 9 . 4 7 ) 1. 7 1 - + _ _ _ _ _ _ _ 1 , 9 6 4 . 8 2 i 85 2 . 3 8 1. 9 9 TI 7 6 , 6 2 6 . 8 3 ) I i_ Fi r m C u s t o m e r s (5 4 5 , 8 5 8 . 8 2 ) (5 4 1 . 3 0 ) 1 (9 2 3 , 0 2 6 . 9 5 ) (5 3 1 , 0 0 6 . 1 8 ) (9 9 0 . 4 4 ) Sa l e s C u s t o m e r s __ ! _ _ 3 2 0 , 6 3 8 . 8 7 (4 6 , 2 4 3 . 7 5 ) 24 7 . 9 3 27 4 , 6 4 3 . 0 5 ! 2 2 4 , 8 7 5 . 3 0 32 2 . 5 7 -- - - _ . . _ - - -- - (5 2 , 0 7 0 . 7 9 ) (4 6 , 4 2 9 . 1 0 ) (5 4 7 , 7 6 9 . 7 1 ) (2 9 0 . 9 8 ) (6 4 6 , 5 6 0 . 5 8 ) 22 5 , 7 7 1 . 0 2 (5 3 1 , 0 5 3 . 5 0 ) (6 6 6 . 0 0 \ OK OK Pa g e 3 1 Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c t 1 9 1 0 1 0 .. j Ba l a n c e 2/ 2 8 / 1 1 De m a n d & i I n t e r e s t Ba l a n c e 3/ 3 1 / 1 1 De m a n d & 1/ 3 1 / 1 1 Co m m o d i t y Ca p a c i t y _ R e I . 2/ 2 8 / 1 1 Co m m o d i t y Ca p a c i t y R e I . . . . De f e r r a l De f e r r a l s De f e r r a l De f e r r a l s .- -- - - - ._ - - - - - Cu s t o m e r 1 (5 4 . 6 1 ) (0 . 0 5 ) (5 4 . 6 6 ) Cu s t o m e r 2 (9 0 . 9 9 ) 12 . 7 2 (3 e : 9 2 ) (0 . 0 9 ) (1 1 7 . 2 8 ) 61 . 0 1 (1 6 . 4 8 ) Cu s t o m e r 3 . Cu s t o m e r 4 2, 8 1 9 . 1 9 30 2 . 3 4 2. 4 8 3, 1 2 4 . 0 1 1, 1 7 9 . 0 9 ~-_ . _ . _ - - - - , . . . _ . . . _ _ . . _ - " ' - - - - - - - - ~ .~ e- . _ - - i - . ._ . . -- - ~ . ~ . _ . . . . . . . _ - - - Fi r m C u s t o m e r s (1 , 4 5 5 , 0 2 3 . 5 7 ) (3 9 9 , 1 9 9 . 4 5 ) (1 , 3 7 8 . 8 5 ) (1 , 8 5 5 , 6 0 1 . 8 7 ) (1 5 3 , 8 7 2 . 2 0 ) -- - ~ . - - - - - ~ Sa l e s C u s t o m e r s 49 9 , 8 4 0 . 9 2 80 , 8 8 6 . 5 6 45 0 . 2 4 58 1 , 1 7 7 . 7 2 30 0 , 9 6 3 . 8 6 .. -- (9 5 2 , 5 0 9 . 0 6 ) 81 , 2 0 1 . 6 2 (3 9 9 , 2 3 8 . 3 7 ) (9 2 6 . 2 7 ) (1 , 2 7 1 , 4 7 2 . 0 8 ) 30 2 , 2 0 3 . 9 6 (1 5 3 , 8 8 8 . 6 8 ) .. . . . . . . _ - - - - _ . _ _ . _ - - - _ . _ - - - _ . _ - - - - - - - - _ . _ - - OK ... ... . . . . .. . . O K Pa g e 3 2 Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c t 1 9 1 0 1 0 I . De m a n d In t e r e s t Ba l a n c e 4/ 3 0 / 1 1 De m a n d & In t e r e s t Ba l a n c e 5/ 3 1 / 1 1 -- - . . _ _ . .- De f e r r a l 3/ 3 1 / 1 1 Co m m o d i t y Ca p a c i t y R e i ' 4/ 3 0 / 1 1 Co m m o d i t y -_ . . _ - - - - - - - - - - _ . Co r r e c t i o n I _. . - De f e r r a l De f e r r a l s De f e r r a l -- - ~ . _. _ _ . _ . . _ . . . _ _ . . . . _ - _ . _ . Cu s t o m e r 1 86 . 0 7 (0 . 0 1 ) 31 . 4 0 (8 7 . 3 1 ) (2 7 2 . 0 0 ) (0 . 1 2 ) (3 2 8 . 0 3 ) (9 1 4 . 6 1 ) ~_ . _ _ . . _ _ . _ - - - _ . . Cu s t o m e r 2 4. 9 3 1 - - ( 0 . 0 8 ) (6 7 . 9 0 ) (1 . 4 8 ) (8 . 7 9 ) (0 . 0 6 ) (7 8 . 2 3 ) . Cu s t o m e r 3 Cu s t o m e r 4 1- 3. 0 9 4, 3 0 6 . 1 ~ 1 _ ( 2 , 3 8 7 . 6 5 ) .. . ? _ _ ~ _ _ . 1 ~ e . ? 1 ~ ~ ~ 1 . ( ~ : 7 3 ~ ~ ! ¡r : - = - - = - - - - = = : : = : . : - . J. i Fi r m C u s t o m e r s 51 , 2 6 2 . 0 9 1 ( 1 , 5 8 9 . 1 2 ) ' ( 1 , 9 5 9 , 8 0 1 . 1 0 ) 1 (8 5 , 4 0 8 . 3 5 ) (1 , 6 6 8 . 7 4 ) 1 ( 2 , 0 4 6 , 8 7 8 . 1 9 ) 1- - ._ _ . _ - - . _ - - - - - Sa l e s C u s t o m e r s , 60 9 . 7 2 88 2 , 7 5 1 . 3 0 (5 0 4 , 7 9 1 . 5 3 ) 52 5 . 3 0 37 8 , 4 8 5 . 0 7 (2 7 9 , 8 5 4 . 3 1 ) _. ~ _ . -- ... . 51 , 3 5 3 . 0 9 (9 7 6 . 4 0 ) (1 , 0 7 2 , 7 8 0 . 1 1 ) (5 0 7 , 2 6 7 . 9 7 ) (8 5 , 6 8 9 . 1 4 ) (1 , 1 4 1 . 0 3 ) (1 , 6 6 6 , 8 7 8 . 2 5 ) (2 8 2 , 5 4 2 . 5 5 ) OK OK Pa g e 3 3 Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c t 1 9 1 0 1 0 i De m a n d & In t e r e s t i Ba l a n c e 6/ 3 0 / 1 1 De m a n d & In t e r e s t Ba l a n c e _. _ . ~ - - - - . - - j C a p a c i t y R e I . i 5/ 3 1 / 1 1 Co m m o d i t y . C a p a ~ i t y R e I . 6/ 3 0 / 1 1 1- ¡ D e f e r r a l s De f e r r a l De f e r r a l s I .- - - _ . - - - - I ._ . _ - , - - _ . . . . . . , . . _ . . . _ - - Cu s t o m e r 1 89 0 . 3 8 (0 . 2 8 ) (3 5 2 . 5 4 ) (1 , 8 4 9 . 9 6 ) 1, 1 8 5 . 7 0 (0 . 5 7 ) (1 , 0 1 7 . 3 7 ) ~ - - _ . . _ - - - , - - - Cu s t o m e r 2 (0 . 0 7 ) (7 8 . 3 0 ) (0 . 0 7 ) (7 8 . 3 7 ) .'- - - - Cu s t o m e r 3 Cu s t o m e r 4 I 0. 8 6 i 14 8 . 3 6 (2 , 0 6 9 . 7 8 ) (0 . 7 4 ) (1 , 9 2 2 . 1 6 ) -- - - . , ~ - ~ t - - _ . . - - _ . -- - ~ t -- ~ L- -- - - - - - - - - - - - - Fi r m C u s t o m e r s i 2 6 7 , 7 5 5 . 9 2 ( 1 , 5 9 4 . 1 7 ) 1 ( 1 , 7 8 0 , 7 1 6 . 4 4 ) 34 2 , 1 0 5 . 2 6 - - 3 4 1 . 3 8 ) (1 , 4 3 9 , 9 5 2 . 5 6 ) Sa l e s C u s t o m e r s 19 8 . 8 0 : 9 8 , 8 2 9 . 5 6 (2 4 0 , 7 4 4 . 4 9 ) __ _ _ _ _ _ _ _ _ _ _ ( 1 7 . 9 5 ) (1 4 1 , 9 3 2 . 8 8 ) 26 8 , 6 4 6 . 3 0 (1 , 3 9 4 . 8 6 ) (1 , 6 8 2 , 1 6 9 . 3 6 ) (2 4 4 , 6 6 4 . 2 3 ) 34 3 , 2 9 0 . 9 6 (1 , 3 6 0 . 7 1 ) (1 , 5 8 4 , 9 0 3 . 3 4 ) OK Pa g e 3 4 Washington Water Power Company State of Idaho Analysis of Account 191010 Demand & Total Commodity Cap. Rei'Interest Acct191010 Deferral Deferral 6/30/10 Ending Balance (1,363,390.57)(955,639.86)(401,973.44)(5,777.27) 7/31/10 Current Deferrals (350,093.13)(809,712.91 )459,619.78 Estimated Interest (1,282.04)(1,282.04) 7/31/10 Ending Balance (1,714,765.74)(1,765,352.77)57,646.34 (7,059.31) 8/31/10 Current Deferrals (355,658.44)(781,134.54)425,476.10 Estimated Interest (1,577.16)(1,577.16) 8/31110 Ending Balance (2,072,001.34)(2,546,487.31 )483,122.44 (8,636.47) 9/30/10 Current Deferrals (496,865.83)(885,232.02)388,366.19 Estimated Interest (1,933.70)(1,933.70) 9/30/10 Ending Balance (2,570,800.87)(3,431,719.33)871,488.63 (10,570.17) 10/31/10 Current Deferrals (463,307.63)(677 ,812.57)214,504.94 Estimated Interest (2,335.38)(2,335.38) 10/31/10 Ending Balance (3,036,443.88)(4,109,531.90)1,085,993.57 (12,905.55) 11/30/10 Current Deferrals (52,049.10)325,760.40 (377,809.50) PGA Transfer 3,036,443.88 4,109,531.90 (1,085,993.57)12,905.55 Estimated Interest (21.69)(21.69) 11/30/10 Ending Balance (52,070.79)325,760.40 (377,809.50)(21.69) 12/31/10 Current Deferrals (594,198.81 )(46,429.10)(547,769.71 ) Estimated Interest (290.98)(290.98) 12/31/10 Ending Balance (646,560.58)279,331.30 (925,579.21 )(312.67) 1/30/11 Current Deferrals (305,282.48)225,771.02 (531,053.50) Estimated Interest (666.00)(666.00) 1/30/11 Ending Balance (952,509.06)505,102.32 (1,456,632.71 )(978.67) 3/1/11 Current Deferrals (318,036.75)81,201.62 (399,238.37) Estimated Interest (926.27)(926.27) 311/11 Ending Balance (1,271,472.08)586,303.94 (1,855,871.08)(1,904.94) 3/31/11 Current Deferrals 148,315.28 302,203.96 (153,888.68) Demand Def. Corr.51,353.09 51,353.09 Estimated Interest (976.40)(976.40) 3/31/11 Ending Balance (1,072,780.11 )888,507.90 (1,958,406.67)(2,881.34) Page 35 Washington Water Power Company State of Idaho Analysis of Account 191010 Demand & Total Commodity Cap. Rei'Interest Acct 191010 Deferral Deferral 4/30/11 Current Deferrals (592,957.11 )(507,267.97)(85,689.14) Estimated Interest (1,141.03)(1,141.03) 4/30/11 Ending Balance (1,666,878.25)381,239.93 (2,044,095.81 )(4,022.37) 5/31/11 Current Deferrals (13,896.25)(282,542.55)268,646.30 Estimated Interest (1,394.86)(1,394.86) 5/31/11 Ending Balance (1,682,169.36)98,697.38 (1,775,449.51 )(5,417.23) 6/30/11 Current Deferrals 98,626.73 (244,664.23)343,290.96 Estimated Interest (1,360.71)(1,360.71) 6/30/11 Ending Balance (1,584,903.34)(145,966.85)(1,432,158.55)(6,777.94) Page 36 A VISTA UTILITIES Case No. A VU-G-11-04 EXHIBIT "D" Pipeline Tariffs August 15, 2011 RECEI í' l311 AUG 15 Arf 9: 28 au T:rion. Noi: LtcPE au TIr fou ~ Volu No. I-A PWFmI 11/""1 . STATE OF EfCT RATE AN CHOE FOR TRSPO:RTATION OF NATU GA Ra Sd Fr- i an LFS..1 RSl3VATIONDAYMIB(a)(DMn) Mg Mi BASE (~O.OO ",",_""""., STP (e) (e) 0.~~00 EXENSION CHG! MEOR tiYNQ..MIGB(h) PELY (e)(n) (DMI) ~ Mi.~.~O'-'W~_~::---" (0.0,3919f ,"0.o0 0.~~16/0.~~16 O.OO5O1,.~."-_._.... . . (&)0.o00.00016 0.~~16 0.0050 ).~~% M5 M'~m. B-1 (f)0.003290 0.o0 0.00'8 0.o0 0.00 0.006 0.o0 0.o0B-2 (1 0.ooi620 0.o0(W E.2 (h 0.0091 0.o0(D t) E-2()() 0.001166 0.o0(D2) COYOT SPRIS 0.0~0 0.o0 0.o0 0.o0 Ft.:d) (DMIL.))f ..... " ¡ E:3 (i) 0.0014 12 0.o0 0.001420 0.~~00 0.o0 0.o0 .. OVEtJ CHOB 0) SUCHQES ACA(k) Isve Au 5, 2011i~mmve: .Jan 1, 2012 _w_"~'~"":~'Ä"""""'"""""~~'""..",,,,...,",,,;:,,,,,,,,_, '....,.. _..~" '.~' ,-," 0.00190 0.00190 - IX,cke'N..I~: Gas TranmissionNorthwest LLC FERC Gas Tariff Four Revsed Volui:eNo.i-A PART 4.1 4.1 .. Statement of Rates FTS-l and LFS- i Rates v.2.0.0 Superseding V.l.O.O STATEMENT OF EFFECnVE RATES AN CHAGES FOR TRASPORTATION OF NATURAL GAS Rate Schedules FTS- i an LFS-l RESERVATIONDAIY DAIY MIEAGE(a) NON-MJEAGE(b) DELIVRY(c)(D-MIE)(D) (D-MILE) STF (e)0.00000 Ma. Mi Max. Minr""'~" " .",-#,.-~~~,,,.~,,, p.0%632)._ (Q,lllo/ O.QOlil" /- (er 0.o0 0.00016 0.~~16 FUEL(d) (nh-MIE) Max. Mi BASE 0.0050% 0.0000% (e)0.0050% O.OO/e EXTENSION CHAGES MEDFORD E-l (f) 0.003290 0.00000 0.005498 0.~~00 0.000026 0.~~26 E-2 (g)(l) 0.008620 0.00~~Ç')0.0~0 0.o0 E-2 (h)(l) 0.002972 0.0~0 (Diamond 1) E-2(h)(1) 0.001166 0.o0 (Diamond 2) O.OO 0.o0 0.0~0 0.00000 COYOTE SPRlGS E-3 (i) 0.001412 0.o0 0.001420 0.o0 0.o0 0.o0 OVEUN CHAGE (j) SURCHARGES ACA(k)0.00190 0.001900 Issued: April i 1. 201 i Effective: April 4, 201 1 Docket No. RPll-1986-000 Acceted: May 4, 2011 Foothlls System - Be Page 1 of2 t~ 'f~~~:~da Foothills System. Be TransCanada's - Foothils Be Transporttion Rates 2011 Rates Effive January 1, 2011 Seice Tar Rat Infon Purpses ABlC to Klngsgat $IGJlkm(Cdn)tlGJld (Cdn) i;lMcfld (Cdn) Ø/MMbtuld (US) FT Firm Servce. Zone 8 FT Rate IT Interrptible Service. Zone 8 IT Rate 0.015821729 (Monthly)8.9 9.5 9.2 0.005732841 (Daily 9.8 10.5 10.2 1. For infòtitltipus. th maximum Shippers Haul Distnce us In the ShippmontlychargefOrSeic calculation Is 170.7 km. 2. Rates are payable. In Canoolan doßars. and GJ unit&areìJse fo billin ptis. Mcf and MMbtu units are provided fòrinfoatlon purpses only. 3. Converson Factrs below have been use to calculat th rates prvied fòr informatin purpses: Cdn$US$ tfIGJ to tlMMBt tl to tlMcf 1.016 - subjct 10 chnge (updated De 1,2010) x 1.05056 at a heat value of 37.8 MJ/m3 4. All rates are based on 100 per cent load factor utilizon. The IT ree is 110 per cent of the FT ra. 5. Rates do not Includ G.S.T. 6. Inqiri rearding the Be Sysem may be direed to: Brce Newrr Phon: 1.403.920.559 Email: l:cenewllcmtrnsga.com Minh Nguyn htt://ww.transcaåd;comlcustomerexptessl2168.htm?prntres 1/22/2011 NOV A Gas Transmiion Ltd.Table of Ra, Tolls and Charges Page I of 1 Strvae Qatt. ToU$ and Chrg 1. Rate Schedule Fl_RRefer to Aithment .. I" for applicable Fl-R Dema Rapêninthbiion a thre yea t~ (PcePòint "B") &: Suthargefor eah Reipt Point Aveiue FIrm Seric Receipt Pri (AFRP) $ 191.49Jl03m' 2. Rate Schedule Fl -RN Refer to Attachmet "1" f~r applicale Fl -RN Demand Rate per month &: Surhage for eacb ReiÐl Point 3. Rate Schedule Pr-D Refer to Attchmt "2" for applicable Fl-D Dema Rae per month bas on a on yea term (Pce Point "X') & Surhage for eah Grup 1 or Group 2 Delivery Point. 4. Rate Schedle STF 5. Rate Schedle Fl..DW 6. Rate Schedulé Fl-P 7 Rate Scheule LRS 8. Rate Scheule LRS-2 9. Rate Scedule LRS- 3 10. 11. Rae Scedule IT-D 12. Rae Schedule PCS .,.,,;,,,,,.'::-''_0.''''''''' Averae Fl-DDemañd Rate for Grop 1 DeüveryP~ints ($5.97/G1) Fl-D Deman Rate for Group 2 Delivery Point i iT.141G1"Fl-D Deman Rate for GroUl) 3 Delive Points 2 N/A STF Bid Prce "" Minimum of 100% of th. applicable Pr-D Dema Rate base on a pne Year term (Pce Point "X') for ea Group I Deliver Point Fl-DW Bid Prce ""Minimum of 125% of the applicale Fl-D Demand Rate. bas on a the .yeterm (Prce Point "Y") fOr eah GruP 1 DeUver P"Oint Refer to Attlt "3" Demad Rate pe monthCoTn JlS1-5 yea 10.646-10 yea 8.8915 ye 7l)720ve 7.08 LRS-ZRane month $$0.00 LRS-3 Dema Rae i:ll $ 129.5Slldn:l Refer to Attcbmt. "I" for applicable n-R. Rate for eah Receiut Poin Refer to Attachment "2" for aoolicaleIT-D Rate for eah Deliver Point TbFCSChrge lsdeennneJnacrdan with Attacbmeut "1" to th applicable ScbedteofSerce :: 13. Rate Scheule PT i¡= 50.01oim'/d 14. Rate Scedule OS 15. Ra Scheule CO2 9OCHOO-O 90-01001.1 Schedle No, 2011462247 2011462241 2011462238 2011462242 201146223 201146224 2011462240 2011462245 2011462252 2011462239 201146228 201146229 2011462246 2011462250 201146221 2011463220 200300522 :T 1 2 3 $~ $ 6ó.OO/d Chrge $ 27,00 I month $ 7.00 I month $ 20.00 I month $ 3.00 I month $ 1.00 I month $ 32,00' motl $ 1,00 I moth $ 1.985.00 I mont $ 3.00' month $ 56.00' month $ 135,00 I mont $ 75,00' month$ i 1.00 I montl $ 207.00 'mont $ 204,00 I mouth $ 392.00 I month $ 83.333.00 I month CQi :R($ItWmJ) 505.25 399.89 261.29 Rae for II Grup i Dever Points with lhe excepton of Albe-Monia Cod I. an Unii)' f".O Sece at Grp 3 Deiver Points not avalable until th 1hiegrti Efecive Oi. Effective Date:20ll (Amended Marh i, 2011) Page 8.4 Westcost Eney Inc. TOLL SCHEDULES. SERVE APPENDIX A DEMAND AND COMMODIT TOLLS TRANSPRTATION SERVICE. SOUTHERN Rnn Trasporttion Seice. Souttrn T~PNG Inland Huntlng Kingal to Seivce TéI Dellv PØlnt Delvry Ar DelivervArfl HumnQøn"*1 year 121.03 315.93 534.20 :l1fU1 2yers 111.50 30.72 518.64 211.92 3 years 113.98 297.52 50.08 205.56 4 years H2.8Ø 29.46 497.89 203.44 5 years or mo 111.63 291.39 C3 201.32 .. To .t: if'ed to th peitntage sinontofth applicbl toll spè InaSerloe Agrent fo Enhanc T-8ou Seric .. FÓ( Firm Tran$pQtlSeivoe . SOutm proVi by West pursnt to a FI SeAgteme date April 15, 202 t:tw Wescoand )"eraseGa Inc. Ptus th amount of ta on fuel gas cosumed In . opetion payable under th Motor FUel Tax Act (Brish Columbia) and the Carbon Tax Act (Brish Columbi) Which is allocated to Shipper by Westoo for ea day In the mon. Demand Tolls $/103m3/mo. AOS and Interrptible Transpon Serce. Soutern Commo!t Toll $l103m3 TeMsnPNG Il1and Huntngdo Klngsvalf)to lis Oellv!! Pollt DellVervAre Qe!v Ara Hunti~..NOvernt:r to Mar 5,281 13;186 23.310 9.525 ApliltoOcr 3.961 10.339 11.483 7.143 .. For AOS prde by We$tcpursnt to a Firm Seiv Agrement dmd Apri 15.,2002 be Wesoost and Terasen Gas Inc. Plus the amont of ta on ful gas consumed in operaon payae under the Motor Fuel Tax Act (Brish Coumbia). and the Carb Tax Act (Brish Columba) Which Is alioctedto Shippr by We$lcoast fo eaohday in the mont. Effectve Date: Api11, 2011 Northwes :Ppele GP FERC Ga Tar FIrS R.vi Sheet No.5 FIft Revid Volume No. iSupeneg Subste Originll Sheet No.5 STATEM OF RATES Effective Rates Applicable to Rate SchedulesTF-1, TF-2, '11-1, TFL-l and TIL-l (Dollars per Dth) Rate Schedule and Tye of Rate Base Tariff Rate Minimum Maimu AC (2 ) Rate Schedule TF-1 (4) (5) Reservation (Large Customer) System-Wide 15 Year Evergreen Ex. 25 Year Evergreen Exp. Volumetric (Large Customer) System-Wide 15 Year Evergreen Ex¡. .00000 .00000 . 00000 .00756 .00369 .37984 .38101 .36445 03000 .00369 .00190 .00190 25 Year Evergreen Ex. .00369 .00369 ($mll Customer) (6) .00756Scheduled Overru .00756 . 00190 .00559 .67209 .00190 . 40984 . 00190 Rate Schedule TF-2 (4) (5) Reservation Volumetric Scheduled Daily Overrun Anual Overrun Rate Schedule TI-lVolumetric (7) Rate Schedule TFL-l (4) (5) Reservation Volumetric Scheduled Overrun Rate Schedule TIL-l Volumetric .00000 .00756 .00756 . 00756 .00756 .37984 .03000 .40984 .40984 .40984 .00190 CurrentlyEffective Tariff Rate())Minimu Maimu . 00000 .00000 . 00000 .36445 .00946.~.00559 ~J .00559 .00946 .67399 .00946 .41174 .00000 .00756 .00756 .00756 .00946 .41174