20150127Gas Deferral Report DEC 2014.pdf

January 27, 2015 

State of Idaho 
Idaho Public Utilities Commission 
P.O. Box 83720 
Boise, Idaho 83720‐0074 

RE:  Monthly Deferred Cost Report 

Attached is the PGA monthly report of activity in the Gas Deferral Accounts for December 
2014.  This information is submitted in compliance with Order Number 32651 issued in 
the Company’s most recent Purchase Gas Cost Adjustment filing (Case No. AVU‐G‐14‐04). 
This report is being filed in electronic format only per approval from the filing center. 

If you have any questions regarding this information please feel free to call me at (509) 
495‐4324. 

Sincerely, 

Annette Brandon

Annette Brandon 
Regulatory Analyst 
State and Federal Regulation 

Enclosures 

Avista Utilities
State of Idaho
Gas Costs Deferred and Amortized
Last Year Total
Balance Ending
10/31/14
<Refund> or
Surcharge
Refunded or
<Surcharged>
To Customers
Interest
<Refunded> or
Surcharged to
Customers
Balance Ending
<Refund> or
Surcharge
Refunded or
<Surcharged>
To Customers
Interest
<Refunded> or
Surcharged to
Customers
Balance Ending
<Refund> or
Surcharge
(2,084,606.79)$ 406,019.03$ (2,113.34)$ (1,680,701.10)$ 615,875.08$ (1,762.09)$ (1,066,588.11)$
Balance Ending
10/31/14
<Refund> or
Surcharge
<Refund> or
Surcharge
Deferred
Interest
<Refund> or
Surcharge
Deferred
Balance Ending
<Refund> or
Surcharge
<Refund> or
Surcharge
Deferred
Interest
<Refund> or
Surcharge
Deferred
Balance Ending
<Refund> or
Surcharge
(370,729.29)$ 416.27$ ($370,313.02)(724,312.28)$ (41.42)$ ($1,094,666.72)
Balance Ending
10/31/14
<Refund> or
Surcharge
Net Refund
or <Surcharge>
To Customers
Interest
<Refund> or
Surcharge to
Customers
Balance Ending
<Refund> or
Surcharge
Net Refund
or <Surcharge>
To Customers
Interest
<Refund> or
Surcharge to
Customers
Balance Ending
<Refund> or
Surcharge
($2,084,606.79)$35,289.74 ($1,697.07) ($2,051,014.12) ($108,437.20) ($1,754.36) ($2,161,254.84)
Note 1 - Amortization is recorded in Account 191000 based on Sixteenth Revision Sheet 155, effective 10/1/14. This Sheet increases the rates of firm Schedules 101 and
111 by $3.056 cents per therm in all blocks and decreases the rates of Schedule 131 by $09230 cents per therm.
Note 2 -
Firm Firm Firm Interruptible Interruptible
(before revenue conversion) Schedule 101 Schedule 111 Schedule 112 Schedule 131 Schedule 132
Demand Cost $10.77600 $10.77600 $10.77600
Commodity Cost $38.51000 $38.51000 $38.51000 $38.51000 $38.51000
Total Gas Cost $49.28600 $49.28600 $49.28600 $38.51000 $38.51000
Note 3 - Idaho GRC Holdback is included in the amortization balance effective November activity.
Summary of Deferral (Note 2 and 3)
Total of Amortization and Deferrals
Nineteenth Revision Sheet 150, effective 10/1/14, governs the accounting of deferred gas cost differences. These differences are recorded monthly to Account 191010 and are based on
the weighted average cost of gas, excluding gross revenue factor, per therm as follows;
the effectives of revenue adjustment items, per therm as follows;
November 2014
Month of December 2014
Account Activity
Summary of Amortization (Note 1)
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Nov Dec Jan Feb Mar Apr May June July Aug Sept Oct
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AVISTA UTILITES
Deferral Balance 
Prior Yr Current Yr
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Nov Dec Jan Feb Mar Apr May June July Aug Sept Oct
Ac
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 B
AVISTA UTILITES
Amortized Chart 
Prior Yr Current Yr
(2
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Nov Dec Jan Feb Mar Apr May June July Aug Sept Oct
Ac
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t
 B
AVISTA UTILITES
Total Chart 
Prior Year Current Year
2012 / 2013 2013 / 2014 2012 / 2013 2013 / 2014 2012 / 2013 2013 / 2014
Nov (2.0) (2.1) Nov (0.6) (0.4) Nov (1.4) (1.7)
Dec (3.7) (2.2) Dec (2.5) (1.1) Dec (1.2) (1.1)
Jan (3.9) 0.0 Jan (2.9) 0.0 Jan (1.0) 0.0
Feb (4.2) 0.0 Feb (3.3) 0.0 Feb (0.9) 0.0
Mar (3.8) 0.0 Mar (3.1) 0.0 Mar (0.7) 0.0
Apr (3.9) 0.0 Apr (3.3) 0.0 Apr (0.6) 0.0
May (3.9) 0.0 May (2.7) 0.0 May (0.6) 0.0
June (2.9) 0.0 June (2.4) 0.0 June (0.5) 0.0
July (2.5) 0.0 July (2.0) 0.0 July (0.5) 0.0
Aug (2.2) 0.0 Aug (1.7) 0.0 Aug (0.5) 0.0
Sept (2.0) 0.0 Sept (1.6) 0.0 Sept (0.5) 0.0
Oct (2.1) 0.0 Oct (1.7) 0.0 Oct (0.4) 0.0
Nov (1,988,015) (2,051,019) Nov (590,702) (370,318)Nov (1,397,313) (1,680,701)
Dec (3,719,131) (2,161,255) Dec (2,523,336) (1,094,667)Dec (1,195,795) (1,066,588)
Jan (3,891,769) 0 Jan (2,867,737)Jan (1,024,032)
Feb (4,152,736) 0 Feb (3,303,681)Feb (849,055)
Mar (3,837,266) 0 Mar (3,123,783)Mar (713,483)
Apr (3,919,333) 0 Apr (3,287,509)Apr (631,824)
May (3,361,346) 0 May (2,729,522)May (631,824)
June (2,895,919) 0 June (2,371,680)June (524,239)
July (2,482,722) 0 July (1,961,331)July (521,391)
Aug (2,230,479) 0 Aug (1,739,082)Aug (491,397)
Sept (2,019,566) 0 Sept (1,559,647)Sept (459,919)
Oct (2,084,606) 0 Oct (1,688,916)Oct (395,690)
0
Net Deferrals Bal Deferral Balance (191010) Unamortized Bal (191000)
Amortization Deferral Total
Ending Balance October 31, 2014 (1,755,891.01)$ -$ (1,755,891.01)$
Activity
201411 253,796.94$ (370,729.29)$ (116,932.35)$
201412 450,974.08$ (724,312.28)$ (273,338.20)$
201501 -$ -$
201502 -$
201503 -$
201504 -$
201505 -$
201506 -$
201507 -$
201508 -$
201509 -$
201510 -$
704,771.02$ (1,095,041.57)$ (390,270.55)$
Interest
201411 (1,902.84)$ 416.27$ (1,486.57)$
201412 (1,683.55)$ (41.42)$ (1,724.97)$
201501 -$
201502 -$
201503 -$
201504 -$
201505 -$
201506 -$
201507 -$
201508 -$
201509 -$
201510 -$
(3,586.39)$ 374.85$ (3,211.54)$
Deferral Hold Back Transfer to 191015 -$
Ending Balance (1,054,706.38)$ (1,094,666.72)$ (2,149,373.10)$
Ending Balance October 31, 2014 (328,715.78)$ (328,715.78)$
Amortization
201411 152,222.09$ 152,222.09$
201412 164,901.00$ 164,901.00$
201501 -$
201502 -$
201503 -$
201504 -$
201505 -$
201506 -$
201507 -$
201508 -$
201509 -$
201510 -$
Interest
201411 (210.50)$ (210.50)$
201412 (78.54)$ (78.54)$
201501 -$
201502 -$
201503 -$
201504 -$
201505 -$
201506 -$
201507 -$
201508 -$
201509 -$
201510 -$
Ending Balance (11,881.73)$ -$ (11,881.73)$
(1,066,588.11)$ (1,094,666.72)$
Total All Deferral/Amortization Accounts (902,484.29)$ ##(2,161,254.83)$
Balance Sheet Accounts 191000 and 191015
Balance Sheet Accounts 191015