20151124Gas Deferral Report OCT 2015.pdf

November 24, 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 October 
2015.  This information is submitted in compliance with Order Number 33160 issued in 
the Company’s 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) 
495‐4873. 

Sincerely, 

Ryan Finesilver

Ryan Finesilver 
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)$ 2,348,916.71$ (8,900.45)$ 255,409.47$ 117,664.17$ (308.19)$ 372,765.45$
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
$0.00 (3,740,176.54)$ (10,935.83)$ ($3,751,112.37)(652,524.06)$ (2,827.76)$ ($4,406,464.19)
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) ($1,391,259.83) ($19,836.28) ($3,495,702.90) ($534,859.89) ($3,135.94) ($4,033,698.74)
$0.00 $0.00
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
Summary of Deferral (Note 2)
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- September 2015 Account Activity
October 2015
Account Activity
Summary of Amortization (Note 1)
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AVISTA UTILITES
Deferral Balance 
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Nov Dec Jan Feb Mar Apr May June July Aug Sept Oct
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 B
AVISTA UTILITES
Amortized Chart 
Prior Yr Current Yr
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Nov Dec Jan Feb Mar Apr May June July Aug Sept Oct
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AVISTA UTILITES
Total Chart 
Prior Year Current Year
2013 / 2014 2014 / 2015 2013 / 2014 2014 / 2015 2013 / 2014 2014 / 2015
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) (2.0) Jan (2.9) (1.3) Jan (1.0) (0.7)
Feb (4.2) (1.9) Feb (3.3) (1.4) Feb (0.9) (0.5)
Mar (4.0) (1.2) Mar (3.1) (1.0) Mar (0.9) (0.2)
Apr (3.9) (2.0) Apr (3.3) (1.9) Apr (0.6) (0.1)
May (3.9) (2.1) May (2.7) (2.1) May (0.6) 0.0
June (2.9) (2.3) June (2.4) (2.4) June (0.5) 0.1
July (2.5) (2.6) July (2.0) (2.7) July (0.5) 0.1
Aug (2.2) (2.9) Aug (1.7) (3.1) Aug (0.5) 0.2
Sept (2.0) (3.5) Sept (1.6) (3.8) Sept (0.5) 0.3
Oct (2.1) (4.0) Oct (1.7) (4.4) Oct (0.4) 0.4
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) (2,024,934) Jan (2,867,737) (1,328,071)Jan (1,024,032) (696,863)
Feb (4,152,736) (1,894,035) Feb (3,303,681) (1,437,600)Feb (849,055) (456,435)
Mar (3,972,838) (1,215,415) Mar (3,123,783) (971,537)Feb (849,055) (243,878)
Apr (3,919,333) (1,991,696) Apr (3,287,509) (1,908,351)Apr (631,824) (83,345)
May (3,361,346) (2,076,137) May (2,729,522) (2,074,292)May (631,824) (1,845)
June (2,895,919) (2,302,026) June (2,371,680) (2,362,722)June (524,239) 60,696
July (2,482,722) (2,586,851) July (1,961,331) (2,706,482)July (521,391) 119,631
Aug (2,230,479) (2,915,241) Aug (1,739,082) (3,102,943)Aug (491,397) 187,702
Sept (2,019,566) (3,483,731) Sept (1,559,647) (3,751,112)Sept (459,919) 267,381
Oct (2,084,606) (4,021,717) Oct (1,688,916) (4,406,464)Oct (395,690) 384,747
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 359,140.19$ (232,914.65)$ 126,225.54$
201502 241,476.50$ (108,887.38)$ 132,589.12$
201503 213,416.56$ 467,735.49$ 681,152.05$
201504 159,796.52$ (936,350.56)$ (776,554.04)$
201505 82,105.33$ (164,851.55)$ (82,746.22)$
201506 63,086.15$ (287,152.18)$ (224,066.03)$
201507 59,429.96$ (342,218.70)$ (282,788.74)$
201508 68,512.33$ (394,611.30)$ (326,098.97)$
201509 80,059.07$ (645,884.14)$ (565,825.07)$
201510 117,664.17$ (652,524.06)$ (534,859.89)$
2,149,457.80$ (4,392,700.60)$ (2,243,242.80)$
Interest
201411 (1,902.84)$ 416.27$ (1,486.57)$
201412 (1,683.55)$ (41.42)$ (1,724.97)$
201501 (1,297.17)$ (489.45)$ (1,786.62)$
201502 (1,047.99)$ (641.31)$ (1,689.30)$
201503 (859.33)$ (1,672.99)$ (2,532.32)$
201504 736.26$ (463.72)$ 272.54$
201505 (605.29)$ (1,088.93)$ (1,694.22)$
201506 (545.30)$ (1,278.17)$ (1,823.47)$
201507 (494.71)$ (1,541.48)$ (2,036.19)$
201508 (441.81)$ (1,849.77)$ (2,291.58)$
201509 (380.27)$ (2,284.86)$ (2,665.13)$
201510 (298.21)$ (2,827.76)$ (3,125.97)$
(8,820.21)$ (13,763.59)$ (22,583.80)$
Deferral Hold Back Transfer to 191015 -$
Ending Balance 384,746.58$ (4,406,464.19)$ (4,021,717.61)$
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 (0.01)$ (0.01)$
201503 -$ -$
201504 -$ -$
201505 -$ -$
201506 -$ -$
201507 -$ -$
201508 -$ -$
201509 -$ -$
201510 -$ -$
Interest
201411 (210.50)$ (210.50)$
201412 (78.54)$ (78.54)$
201501 (9.90)$ (9.90)$
201502 (9.91)$ (9.91)$
201503 (9.93)$ (9.93)$
201504 (9.93)$ (9.93)$
201505 (9.93)$ (9.93)$
201506 (9.93)$ (9.93)$
201507 (9.95)$ (9.95)$
201508 (9.96)$ (9.96)$
201509 (9.97)$ (9.97)$
201510 (9.98)$ (9.98)$
Ending Balance (11,981.13)$ -$ (11,981.13)$
372,765.45$ (4,406,464.19)$
Total All Deferral/Amortization Accounts 536,968.67$ ##(4,033,698.74)$
Balance Sheet Accounts 191000 and 191015
Balance Sheet Accounts 191015