20151019Motion for Approval of Stipulation and Settlement.pdf

lIcE1\,'i:[]
David J. Meyer, Esq
Vice President and chief counsel of ?015 OCT I 9 Al{ ll: 20
Regulatory and Governmental Affairs lLjAHa! puLll !,J, .
Avista Corporation U-iiliTl::;l C0Lihiirlslcl,l
l4l I E. Mission Avenue
P.O.Box3727
Spokane, Washington 99220
Phone: [phone], Fax: [phone]
Karl Klein
Brandon Karpen
Deputy Attorneys General
Idaho Public Utilities Commission Staff
P.O. Box 83720
Boise,lD 83720-0074
Phone: [phone],Fax: [phone]
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
oF AVTSTA CORPORATTON DBA ) CASE NOS. AVU-E-15-05
AVISTA UTILITIES FOR AUTHORITY TO ) AVU-G-15-01
TNCREASE ITS RATES AND CHARGES )
FOR ELECTRIC AND NATURAL GAS ) MOTION FOR APPROVAL OF
SERVICE IN IDAHO ) STIPULATION AND SETTLEMENT
COMES NOW, Avista Corporation ("Avista" or ooCompany") and the Commission
Staff, and hereby move the Commission for an Order accepting the Settlement Stipulation filed
herewith. RP 56; 272;274. This Motion is based on the following:
l. On June 1,2015, Avista filed an Application with the Commission for authority
to increase revenue effective January I 2016 from electric and natural gas service in Idaho by
5.2%o and 4.5yo, respectively. If approved, the Company's 2016 revenues for electric base retail
rates would have increased by $13.2 million annually; Company revenues for natural gas
service would have increased by $3.2 million annually. Further, the Company requested an
Motion for Approval of Stipulation - AVU-E- I 5-05 & AVU-G- I 5-0 I Page I
increase to electric base retail revenue of $13.7 million (5.1%) and an increase in natural gas
base retail revenue of $1.7 (2.2%) be effective January 1,2017. By OrderNo.33324, dated
June 15, 2015, the Commission suspended the proposed schedules of rates and charges for
electric and natural gas service.
2. Petitions to intervene in this proceeding were filed by Clearwater, Idaho Forest,
CAPAI, ICL, and Snake River. By various orders, the Commission granted these interventions.
See, IPUC OrderNos. 33331 and 33338.
3. Settlement conferences were noticed and held in the Commission offices on
September 18,2015, and were attended by signatories to this Stipulation;r further discussions
ensued.
4. Based on settlement discussions, the Parties whose signatures appear on the
Stipulation have agreed to resolve and settle all of the issues in the case (hereinafter "Parties").
A copy of the signed Stipulation evidencing that settlement is enclosed as Attachment l.
5. The Parties recommend that the Commission grant this Motion and approve the
Stipulation in its entirety, without material change or condition, pursuant to RP 274.
6. In light of the proposed settlement, the Parties ask that the Commission vacate
the current case schedule. The Parties respectfully request that the Commission consider the
Motion, the Stipulation, and the pre-filed testimony in support of the Stipulation at the time of
the technical evidentiary hearings scheduled in this docket for November 23 and 24,2015. A
customer hearing could occur at a date and time to be set by the Commission. The Parties
request an Order allowing for the implementation of new rates, as per the Stipulation, on
' ICL was unable to attend the Settlement Conference; however, they did provide a "Position Statement" on
September 17, 2015 providing their views, prior to the conference, on issues related to the proposed Fixed Cost
Adjustment mechanisms and rate design.
Motion for Approval of Stipulation - AVU-E-15-05 & AVU-G-15-01 Page2
January l, 2016. The testimony in support of the Stipulation will be filed on or before
November 13,2015.
7. As noted in the Stipulation, the Parties agree that the Stipulation is in the public
interest and that all of its terms and conditions are fair, just and reasonable.
NOW, THEREFORE, the Parties respectfully request that the Commission issue orders
in Case Nos. AVU-E-I5-05 and AVU-G-15-01:
l. Granting this Motion and accepting the Stipulation (Attachment l), in its
entirety, without material change or condition; and
2. Authorizing the Company to implement revised tariff schedules designed to
recover the additional annual electric and natural gas revenue from Idaho customers consistent
with the terms of the Stipulation; and
3. Authorizing that revised tariff schedules be made effective January l, 2016
consistent with the terms of the Stipulation.
9t/
Respectfully submitted tn sl ! ai,of October, 2015.
Attorney for Avista Corporation
Karl Klein
Brandon Karpen
Deputy Attorneys General
Idaho Public Utilities Commission Staff
Motion for Approval of Stipulation - AVU-E-15-05 & AVU-G-15-01 Page 3
January 1,2016. The testimony in zupport of the Stipulation will be frled on or before
November 13,2015.
7. As noted in the Stipulation, the Parties agre that the Stipulation is in the public
interest and that all of its terms and conditions ate fair, just and reasonable,
NOW, THEREFORE, the Parties respectfully rcquest that the Commission issue orders
in CaseNos. AVU-E-15-05 and AVU-G-15-01:
l. Granting this Motion and accepting the Stipulation (Attachment l), in its
entirety, without material change or condition; and
2. Authorizing the Company to implement revised tariff schedules designed to
l'ecover the additional annual electric and natural gas revenue from Idaho customers consi'stent
with the terms of the Stipulation; and
3. Authorizing that revised tariff schedules be made effective January l, 2016
consistent with the ternrs of the Stipulation.
Respectfully submitted this ldday of October, 2015.
David J. Meyer
Attorney for Avista Corporation
,f"/ L/-'r,-tKarl Klbin \
Brandon Karpen
Deputy Attorneys Geneml
Idaho Public Utilities Commission Staff
Motion for Apploval of Stipulation - AVU-E-I5-05 & AVU-G-15-01 Page 3
MOTION FOR APPROVAL OF
STIPULATION AND SETTLEMENT
CASE NOS. AVU.E.15.O5 & AVU-G-15.0I
ATTACHMENT 1
David J. Meyer, Esq.
Vice President and Chief Counsel of
Regulatory and Governmental Affairs
Avista Corporation
14l I E. Mission Avenue
P.O.Box3727
Spokane, Washington 99220
Phone: [phone], Fax: [phone]
Karl Klein
Brandon Karpen
Deputy Attorneys General
Idaho Public Utilities Commission Staff
P.O. Box 83720
Boise,ID 83720-0074
Phone: [phone],Fax: [phone]
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
oF AVTSTA CORPORATTON DBA AVTSTA ) CASE NOS.
UTILITIES FOR AUTHORITY TO )
TNCREASE ITS RATES AND CHARGES )
FOR ELECTRIC AND NATURAL GAS )
SERVICE TN IDAHO ) STIPULATION AND SETTLEMENT
This Stipulation is entered into by and among Avista Corporation, doing business as
Avista Utilities ("Avista" or "Company"), the Staff of the Idaho Public Utilities Commission
("Staff), Clearwater Paper Corporation ("Clearwater"), Idaho Forest Group, LLC ("Idaho
Forest"), the Community Action Partnership Association of Idaho ("CAPAI"), the Idaho
Conservation League ("ICL"), and the Snake River Alliance ("Snake River"). These entities are
collectively referred to as the "Parties," and represent all ofthe parties in the above-referenced
cases. The Parties understand this Stipulation is subject to approval by the ldaho Public Utilities
Commission ("IPUC" or the "Commission").
AVU-E-15-05
AVU-G-15-01
STIPULATION AND SETTLEMENT _ AVU-E-I5-05 & AVU.G-I5-01 Page I
I. INTRODUCTION
1. The terms and conditions of this Stipulation are set forth herein. The Parties agree
that this Stipulation represents a fair, just and reasonable compromise of all the issues raised in
the proceeding, is in the public interest and its acceptance by the Commission represents a
reasonable resolution of the multiple issues identified in these cases. The Parties, therefore,
recommend that the Commission, in accordance with RP 274, approve the Stipulation and all of
its terms and conditions without material change or condition.
II. BACKGROUND
2. On June 1,2015, Avista filed an Application with the Commission for authority
to increase revenue effective January 1,2016 for electric and natural gas service in Idaho by
5.2%o and 4.5%o, respectively. If approved, the Company's 2016 revenues for electric base retail
rates would have increased by $13.2 million annually, and Company revenues for natural gas
service would have increased by $3.2 million annually. The Company also requested an increase
to electric base retail revenue of $13.7 million (s.lyo), and an increase in natural gas base retail
revenue of $1.7 (2.2yo), effective January 1,2017. By OrderNo.33324, dated June 15,2015,
the Commission suspended the proposed schedules of rates and charges for electric and natural
gas service.
3. Petitions to intervene in this proceeding were filed by Clearwater, Idaho Forest,
CAPAI, ICL, and Snake River. The Commission granted these interventions through IPUC
OrderNos. 33331 and 33338.
STIPULATTON AND SETTLEMENT _ AVU.E- I 5-05 & AVU-G. I 5-O I Page2
4. A settlement conference was noticed and held in the Commission offices on
September 18, 2015, and was attended by signatories to this Stipulation.l Based upon the
discussions among the Parties, as a compromise of positions in this case, and for other
consideration as set forth below, the Parties agree to the following terms:
III. TERMS OF THE STIPULATION AI\D SETTLEMENT
5. Overview of Settlement and Revenue Requirement. The Parties agree that Avista
should be allowed to implement revised tariff schedules designed to recover $1.7 million in
additional annual electric revenue, and $2.5 million in additional annual natural gas revenue,
which represent a 0.69%o and 3.49Yo increase in electric and natural gas annual base tariff
revenues, respectively. New electric and natural gas rates would become effective January l,
2016.
6. Cost of Capital. The Settling Parties agree to a 9.5 percent return on equity, with
a 50.0 percent common equity ratio. The capital structure and resulting rate of return is as set
forth below:
Conrnonent
Capital
Strucfuie Cost Weishted Cost
Debt 50% 5.34% 2.67%
Conrnon Equity 50% 9.50% 4.7 5%
Total 100% 7.42o/o
I ICL was unable to attend the Settlement Conference; however, they did provide a "Position Statement" on
September 17,2015 providing their views on issues related to the proposed Fixed Cost Adjustment mechanisms and
rate design.
STIPULATION AND SETTLEMENT _ AVU-E.I5.05 & AVU-G.I5-OI Page 3
A. ELECTRIC
7. Overview of Electric Revenue Requirement. Below is
descriptions of the electric revenue requirement components agreed to by
1,2016:
a summary table and
the Parties for January
SUMMARY TABLE OF ADJUSTMENTS TO ELECTRIC REYENUE REQUIREMENT
EFFECTIVE JANUARY 1, 2016
(000s ofDollan)
Revenue
Requirrment Rate Base
Amount as Filed:
Adjustme nts:
Cost of Capital
Revise 201 5 Capital Additions
Remove 2016 Capital Additbns
Revise Deferred Debits and Credits to Reflect 2015 Balances
Remove 2016 Expenses
i. Insurance Expense
ii. Information Services & Technolory
iii. Non-ExecutiveLabor
iv. O&M Offsets
Update 2015 Emphyee Benefit Costs
Adjust Injuries and Damages Expense
Remove Officer Incentives and Restate Non-Officer Incentives
Inch.rde Four-Year Amortizatbn of 2015 Propct Compass Deferral
Include Four-Year Amortizatbn of Lake Spokane Defenal
Include Palouse Wind in PCA
Miscellaneous A&G Adjustnents: Director & Officer Insurance, Board of
Director Expenses, Reallocation of Legal Expenses, Removal of Environmental
Cleanup Costs, and Rernoval of Miscellaneous Agreed-To Expenses
Adjusted Amounts Efrective January 1,2016
$ 13,230 $ 749,225
$
$
$
$
(2,438)
(3,345) $ (r
(548) $ 1,78e
52 $ l3l
(62)
(521)
(385)
212
481
(8)
(100)
(66e)
(l le)
(3,500)
.)
$
$
$
$
$
$
$
$
$
$
$ (580) _$ r.700 $ 7s rr, vv
Cost of Capital. As previously described (see Paragraph 6 above). This adjustment
reduces the overall revenue requirement by $2.438 million.
Revise 2015 Capital Additions. Reflects adjustments to updated information related
to 2015 capital additions, including the delay in completion of the Nine Mile
Hydroelectric Capital Project from 2015 to 2016 and the impact on depreciation
expense, as well as accumulated depreciation (A/D) and accumulated deferred federal
b.
STIPULATION AND SETTLEMENT _ AVU-E-I5.05 & AVU-G.I5.OI Page 4
income taxes (ADFIT). This adjustment reduces the overall revenue requirement by
$3.345 million and reduces rate base by $16.125 million.
Remove 2016 Capital Additions. Reflects the removal of proposed 2016 capital
additions) and related depreciation expense, as well as the impact on A/D and
ADFIT. This adjustment reduces the overall revenue requirement by $548,000 and
increases rate base by $1.789 million2.
Revise Deferred Debits and Credits. Revises the deferred debits and credits
regulatory balances to reflect balances as of December 2015, rather than the 2016
balances as proposed by the Company. This adjustment increases the overall revenue
requirement by $52,000 and increases rate base by $131,000.
Remove 2016 Expenses. These adjustments remove 2016 incremental expenses or
offsets as proposed by the Company, including:
i. Insurance Expense - This adjustment reduces the overall revenue
requirement by $62,000, by removing20l6 incremental expenses.
ii. Information Services & Technoloey - This adjustment reduces the overall
revenue requirement by $521,000, by removing 2016 incremental
expenses.
Non-Executive Labor - This adjustment reduces the overall revenue
requirement by $385,000, by removing 2016 incremental expenses.
O&M Offsets - This adjustment increases the overall revenue requirement
by $212,000, by removing 2016 offsets related to 2016 capital additions
removed in sub-paragraph c. above.
2 Removing the impact of 2016 capital additions, as well as removing the impact on accumulated depreciation and
accumulated deferred federal income taxes on total net plant during 20 I 6, has the result of increasing overall net rate
base.
STTPULATTON AND SETTLEMENT _ AVU.E-I 5-05 & AVU-G-I 5-OI
c.
d.
I lt.
lv.
Page 5
Update 2015 Employee Benefit Costs. Reflects updated information related to 2015
incremental pension and medical costs. This adjustment increases the overall revenue
requirement by $48 1,000.
Adjust Injuries and Damages Expense. Revises the six-year average of injuries and
damages. This adjustment decreases the overall revenue requirement by $8,000.
Remove Officer Incentives and Restate Non-Officer Incentives. Reflects the removal
of officer incentives and adjusts the non-officer incentive six-year average from a
102%to a l00Yo payout. This adjustment decreases the overall revenue requirement
by $100,000.
Include Four-Year Amortization of 2015 Project Complrss Deferral. Revises the two-
year amortization of the 2015 Project Compass Deferral, as proposed by the
Company, to a four-year amortization. This adjustment decreases the overall revenue
requirement by $669,000.
Include Four-Year Amortization of Lake Spokane Deferral. Revises the two-year
amortization of the Lake Spokane Deferral, as proposed by the Company, to a four-
year amortization. This adjustment decreases the overall revenue requirement by
$119,000.
Include Palouse Wind in PCA. Reflects the removal of the Palouse Wind Power
Purchase Agreement net expenses from base power supply expense. This adjustment
decreases the overall revenue requirement by $3.5 million. See Paragraph 8 below
for further information related to Palouse Wind.
l. Miscellaneous A&G Adjustments. Reflects the removal of net administrative and
general (A&G) expenses related to: l) removing an additional 40Yo of Idaho electric
Director and Officer insurance expense ($114,000); 2) removing legal expenses
h.
J.
k.
STIPULATION AND SETTLEMENT _ AVU-E-15-05 & AVU-G-I5-OI Page 6
allocated to Idaho electric in error ($5,000); 3) removing 213 of environmental
cleanup expenses incurred in 2014 ($322,000); 4) removing miscellaneous expenses
as agreed to ($65,000); and removing additional Board of Director expenses included
in 2014 ($74,000). This adjustment decreases the overall revenue requirement by
$580,000.
8. Palouse Wind. The Parties agree that, for purposes of this case, the recovery of
costs related to the Palouse Wind Power Purchase Agreement ("PPA") will continue to be
included in the PCA, subject to the current sharing (90% customer, l0olo Company).
B. NATURAL GAS
9. Overview of Natural Gas Revenue Requirement. Below is a summary table and
descriptions of the Natural Gas revenue requirement components agreed to by the Parties:
SUMMARY TABLE OF ADJUSTMENTS TO NATURAL GAS REVENUE REQUIREMENT
EFFECTIVE JANUARY I, 2016
(000s ofDollan)
Revenue
Requirement Rate Base
Amount as Filed: $ 3,205 S 127,498
Adjustments:
a.) Cost of Capital $ (415)
b.) Revise 2015 Capital Additbns $ 440 $ 3,758
c.) Remove 2016 Capital Additims $ (76) $ 669
d.) Revise Deferred Debis and Credits to Relbct 2015 Balances $ (3)
e.) Remove 2016 Expenses
i. Inswance Expense $ (16)
ii. lnformatbn Services & Technobry $ (132)
iii. Non-Execr.rtive Labor $ (185)
f) Update 2015 Employee Beneft Costs $ 129
C.) Adjust Injurbs and Damages Expense $ (126)
h.) Remove Offrcer Incentives and Restate Non-Offrcer Incentives $ (25)
i.) Inchrde Fow-Year Amortizatirn of 2015 Project Cornpass Deferral $ (168)
Miscellaneous A&C Adjusrnents: Diector & Offrcer Insurance, Board of
Director Expenses, Reallocation ofLegal Expenses, and Removal of
Miscellaneous Agreed-To Expenses $ (128)
Adjusted Amounts Eftctive January 1,2016 $ 2,500 $ 13f
STIPULATION AND SETTLEMENT _ AVU-E-I5-05 & AVU-G-I5-OI Page 7
d.
Cost of Capital. As previously described (see Paragraph 6 above). This adjustment
reduces the overall revenue requirement by $415,000.
Revise 2015 Capital Additions. Reflects adjustments to updated information related
to 2015 capital additions and the impact on depreciation expense, as well as A,/D and
ADFIT. This adjustment increases the overall revenue requirement by $440,000 and
increases rate base by $3.758 million.
Remove 2016 Capital Additions. Reflects the removal of proposed 2016 capital
additions and related depreciation expense, as well as the impact on A/D and ADFIT.
This adjustment reduces the overall revenue requirement by $76,000 and increases
rate base by $669,0003.
Revise Deferred Debits and Credits. Revises the deferred debits and credits
regulatory amortization expense to reflect 2015 expenses, rather than 2016 expense
levels as proposed by the Company. This adjustment decreases the overall revenue
requirement by $3,000.
Remove 2016 Expenses. These adjustments remove 2016 incremental expenses as
proposed by the Company, including:
i. Insurance Expense - This adjustment reduces the overall revenue
requirement by $16,000, by removing2016 incremental expenses.
ii. Information Services & Technology - This adjustment reduces the overall
revenue requirement by $132,000, by removing 2016 incremental
expenses.
Non-Executive Labor - This adjustment reduces the overall revenue
requirement by $185,000, by removing 2016 incremental expenses.
'id
STIPULATTON AND SETTLEMENT - AVU-E.15-05 & AVU-G-Is-OI Page 8
Update 2015 Employee Benefit Costs. Reflects updated information related to 2015
incremental pension and medical costs. This adjustment increases the overall revenue
requirement by $129,000.
Adjust Injuries and Damages Expense. Revises the six-year average of injuries and
damages. This adjustment decreases the overall revenue requirement by $ 126,000.
Remove Officer Incentives and Restate Non-Officer Incentives. Reflects the removal
of officer incentives and adjusts the non-officer incentive six-year average from a
102%to a 100%o payout. This adjustment decreases the overall revenue requirement
by $25,000.
Include Four-Year Amortization of 2015 Project Compass Deferral. Revises the two-
year amortization of the 2015 Project Compass Deferral, as proposed by the
Company, to a four-year amortization. This adjustment decreases the overall revenue
requirement by $l 68,000.
Miscellaneous A&G Adjustments. Reflects the removal of net administrative and
general (A&G) expenses related to: 1) removing an additional 40Yo of Idaho Director
and Ofhcer insurance expense ($29,000); 2) removing legal expenses allocated to
Idaho natural gas in error ($1,000); 3) removing miscellaneous expenses as agreed to
($79,000); and removing additional Board of Director expenses included in 2014
($19,000). This adjustment decreases the overall revenue requirement by $128,000.
C. OTHERSETTLEMENTCOMPONENTS
PCA Authorized Level of Expense. The new level of power supply revenues,
January 1,2016expenses, retail load and Load Change Adjustment Rate resulting from the
(}E'
h.
J.
12.
STIPULATTON AND SETTLEMENT - AVU-E-15-05 & AVU-G-I5-OI Page 9
settlement revenue requirement for purposes of the monthly PCA mechanism calculations are
detailed in Appendix A.
13. Fixed Cost Adjustment Mechanism. The Parties agree that Avista will implement
electric and natural gas Fixed Cost Adjustment mechanisms ("FCA"). The electric and natural
gas FCAs are illustrated in Appendices B and C and will commence concurrently with the
natural gas and electric rate changes January l, 2016. Below are the key components of the
mechanisms:
A. FCA Mechanisms Term. The Parties agree to an initial FCA term of 3 years, with a
review of how the mechanisms have functioned conducted by Avista, Staff, and other
interested parties following the end of the second full-year. Avista may seek to extend
the term of the mechanism prior to its expiration.
B. Rate Groups. There will be two rate groups established for both the electric FCA and
natural gas FCA:
Electric Customer Rate Groups:
l. Residential - Schedule I
2. Commercial - Schedules I l, 12,21,22,31,32
Natural Gas Rate Groups:
l. Residential - Schedule l0l
2. Commercial - Schedules I I I and ll2
C. Existing Customers and New Customers. The Parties have agreed that revenue
related to certain items discussed below would not be included in the FCA for new
customers. The result is that the Fixed Cost Adjustment Revenue-Per-Customer for new
customers will be less than the Fixed Cost Adjustment Revenue-Per-Customer for
existing customers. For new electric customers added after the test period, recovery of
STIPULATION AND SETTLEMENT _ AVU-E-I5-05 & AVU.G-l5-OI Page l0
incremental revenue related to fixed production and transmission costs would be
excluded from the electric FCA. For new natural gas customers added after the test
period, recovery of incremental revenue related to fixed production and underground
storage facility costs would be excluded. These modifications are included in Appendices
B and C to the Stipulation.
D. Ouarterly Reportine. Avista will file, within 45 days of the end of each quarter, a
report detailing the FCA activity by month. The reporting will also include information
related to the deferrals by rate group, what the deferrals would have been if tracked by
rate schedule, use and revenue-per-customer for existing and new customers, and other
summary financial information. Avista will provide such other information as may be
reasonably requested, from time to time, in the future quarterly reports.
E. Annual Filings. On or before July 1, the Company will file a proposed rate
adjustment surcharge or rebate based on the amount of deferred revenue recorded for the
prior January through December time period. The rate adjustment would be calculated
separately for each Rate Group, with the applicable surcharge or rebate recovered from
each group on a uniform cents per kWh or per therm basis. The proposed tariff
(Schedule 75 for electric, Schedule 175 for natural gas) included with that filing would
include a rate adjustment that recovers/rebates the appropriate deferred revenue amount
over a twelve-month period effective on October I for electric (to match with Power Cost
Adjustment and Residential Exchange annual rate adjustments time period) and
November I't for natural gas (to match with the annual Purchased Gas Cost Adjustment
rate adjustment time period). The deferred revenue amount approved for recovery or
rebate would be transferred to a balancing account and the revenue surcharged or rebated
during the period would reduce the deferred revenue in the balancing account. After
STIPULATION AND SETTLEMENT _ AVU-E-I5-05 & AVU-G-Is.OI Page ll
determining the amount of deferred revenue that can be recovered through a surcharge
(or refunded through a rebate) by Rate Group, the proposed rates under Schedules 75 and
175 would be determined by dividing the deferred revenue to be recovered by Rate
Group by the estimated kWh sales (Electric FCA) or therm sales (Natural Gas FCA) for
each Rate Group during the twelve-month recovery period. Any deferred revenue
remaining in the balancing account at the end of the amortization period would be added
to the new revenue deferrals to determine the amount of the proposed surcharge/rebate
for the following year.
F. Interest. lnterest will be accrued on the unamortized balance in the FCA balancing
accounts at the Customer Deposit Rate.a
G. Accounting. Avista will record the deferral in account 186 - Miscellaneous Deferred
Debits. The amount approved for recovery or rebate would then be transferred into a
Regulatory Asset or Regulatory Liability account for amortization. On the income
statement, the Company would record both the deferred revenue and the amortization of
the deferred revenue through Account 456 (Other Electric Revenue), or Account 495
(Other Gas Revenue), in separate sub-accounts. The Company would file quarterly
reports with the Commission showing pertinent information regarding the status of the
current deferral. This report would include a spreadsheet showing the monthly revenue
deferral calculation for each month of the deferral period (January - December), as well
as the current and historical monthly balance in the deferral account.
o Based on Order No. 33187 in Case No. GNR-U-14-12,the deposit rate for 2015 is 1.0%.
annually.
STIPULATION AND SETTLEMENT _ AVU-E-I5-05 & AVU-G.Is-OI
The rate is updated
Page 12
H. 3%o Rate Increase Cap. An FCA surcharge, by rate group, cannot exceed a3%o annual
rate adjustment, and any unrecovered balances will be carried forward to future years for
recovery. There is no limit to the level of the FCA rebate.
D. COST OF SERVICE/RATE SPREAD/RATE DESIGN
14. Cost of Service. For electric operations, the Company prepared an analysis using
a system load factor peak credit method of classiffing production costs, allocating 100% of
transmission costs to demand, and allocating transmission costs on a twelve-month basis. For
settlement purposes, the Parties agreed to use a pro-rata allocation based on the Company's
proposed 25%o move towards unity for purposes of spreading the revised electric revenue
requirement, while not agreeing on any particular cost of service methodology.
For natural gas operations, the Company proposed that all rate schedules be moved
approximately 33Yo towards unity. For settlement purposes, the Parties agreed to use a pro-rata
allocation of the Company's natural gas rate spread percentages from its original filing for
purposes of spreading the revised revenue requirement.
15. Rate Spread/Rate Design (Base Rate Changes).
(a) As indicated above, the Parties agreed that the increase in base revenues
would be spread to all electric and natural gas rate schedules on a pro-rata allocation of
the Company's rate spread percentages from its original filing.
(b) Electric Rate Design. The Parties agree that the revenue requirement for each
electric service schedule will be applied as a uniform percentage increase to each
volumetric energy rate as shown in Appendix D. Fixed monthly charges and fixed and
variable demand charges will remain unchanged. The elechic Residential Basic Charge
STIPULATION AND SETTLEMENT _ AVU-E-I5-05 & AVU-G-I5-OI Page 13
(Schedule l) will remain at $5.25 per month. Finally, the street and area light codes and
calculation methodology described in Mr. Ehrbar's direct testimony will be adopted.
(c) Natural Gas Rate Desisn. The Parties agree that the Basic Charge for
Schedule 101 will increase by $1.00 per month, from $4.25 to $5.25. The revenue
requirement for all other natural gas service schedules will be applied as a uniform
percentage increase to each volumetric energy rate as shown in Appendix D.
(d) Appendix D provides a summary of the current and revised rates and charges
(as per the Settlement) for electric and natural gas service.
16. Electric Rebate Extension. Through rate Schedule 97, customers are receiving a
rebate of $0.00091 per kWh for 2015 (approximately $2.8 million). This rebate rate was first
approved in the Company's 2012 general rate case, Case No. AVU-E-12-08. As a part of the
settlement stipulation approved by the Commission in Case No. AVU-E-14-05, the rebate rate
was extended through December 31,2015 using the 2013 electric earnings sharing deferral. For
2014, Avista deferred approximately $5.6 million under the electric earnings sharing. The
Parties agree to use the $5.6 million deferral balance from 2014 and extend the Schedule 97
rebate rate for 2016 andz}fis. This information is shown on Appendix E.
17. Natural Gas Rebate Extension. Through rate Schedule 197, customers are receiving
a rebate of $0.01489 per therm through December 31,2015 (approximately $1.2 million). This
rebate rate was first approved in the Company's 2012 general rate case, Case No. AVU-G-12-07.
As a part of the settlement stipulation approved by the Commission in Case No. AVU-G-I4-01,
the rebate rate was extended for 2015 using the 2013 natural gas earnings sharing deferral, as
well as the Schedule l9l Natural Gas Energy Efficiency funding balance. For 2014, Avista
deferred approximately $0.2 million under the natural gas earnings sharing. The Company is
5 The electric and natural gas earnings sharing is in place for the 20 I 3 -20 I 5 rate plan.
STIPULATION AND SETTLEMENT - AVU.E-I5-05 & AVU-G-I5.OI Page 14
proposing to use the $0.2 million natural gas deferral balance from 2014 to partially offset the
expiration of the $1.2 million rebate that will occur on January l, 2016. This information is
shown on Appendix E.
18. Resultinq Percentase Increase by Electric Service Schedule. The following tables
reflect the agreed-upon percentage increase by schedule for electric service:
Increase in Base Increase in
Rate Schedule
Resijential Schedub I
General Service Schedules 11/12
Large General Service Schedubs 21122
Exra Large General Service Schedule 25
Clearwater Paper Schedule 25P
Pwrping Service Schedules 3ll32
Street & Arealr$ts Schedules 4l-48
Overall
Rates Bilting Rates
19. Resulting Percentage Increase by Natural Gas Service Schedule. The following
tables reflect the agreed-upon percentage increase by schedule for natural gas service:
0.9%
0.5%
0.6%
0.6%
0.4%
0.7%
0.8%
0J%
0.9%
0.s%
0.6%
0.6Yo
0.4%
0.7%
0.8%W.
Increase in
Base Rates
Increase in
Billing Increase
Net of New&
Rate Schedule
General Service Schedule 101
Large General Service Schedules lll/ll2
Intemryt. Sales Service Schedules l3l/I32
Billing Rates Expirine Rebate
7.7%
3.7%
7.s%o
4.t%
t.5%
2.7%
5.2%
3,5ils
s.3%
3.1%
4.8%
3.l%o
4,8 /s
Transportation Service Schedule 146* 5.2%
Overall 6.9%
* excludes commodity and interstate pipeline transportation costs
20. CustomerService-Relatedlssues.
(a) Low-Income Usage Data. The Company and interested parties will meet and
confer prior to the Company's next general rate case in an effort to identiff low income
STIPULATION AND SETTLEMENT _ AVU-E-I5-05 & AVU-G-I5-OI Page 15
customers served by the Company, quantify the number of customers so identified, and
determine those customers' usage patterns. An initial meeting shall occur no later than
June 30, 2016, with follow-up meetings to occur as the attendees may deem appropriate.
(b) Collaboration on Low-lncome Weatherization. The Company and interested
parties will meet and confer prior to the Company's next general rate filing in order to
assess the Low Income Weatherization and Low Income Energy Conservation Education
Programs and discuss appropriate levels of cost-effective, low-income weatherization
funding in the future. An initial meeting shall occur no later than June 30, 2016, with
follow-up meetings to occur as the attendees may deem appropriate.
IV. OTHER GENERAL PROYISIONS
21. The Parties agree that this Stipulation represents a compromise of the positions of
the Parties in this case. As provided in RP 272, other than any testimony filed in support of the
approval of this Stipulation, and except to the extent necessary for a Party to explain before the
Commission its own statements and positions with respect to the Stipulation, all statements made
and positions taken in negotiations relating to this Stipulation shall be confidential and will not
be admissible in evidence in this or any other proceeding.
22. The Parties submit this Stipulation to the Commission and recommend approval
in its entirety pursuant to RP 274. Parties shall support this Stipulation before the Commission,
and no Party shall appeal a Commission Order approving the Stipulation or an issue resolved by
the Stipulation. If this Stipulation is challenged by any person not a party to the Stipulation, the
Parties to this Stipulation reserve the right to file testimony, cross-examine witnesses and put on
such case as they deem appropriate to respond fully to the issues presented, including the right to
raise issues that are incorporated in the settlement terms embodied in this Stipulation.
STIPULATION AND SETTLEMENT _ AVU-E-15-05 & AVU-G-Is-OI Page 16
Notwithstanding this reservation of rights, the Parties to this Stipulation agree that they will
continue to support the Commission's adoption of the terms of this Stipulation.
23. If the Commission rejects any part or all of this Stipulation or imposes any
additional material conditions on approval of this Stipulation, each Party reserves the right, upon
written notice to the Commission and the other Parties to this proceeding, within 14 days of the
date of such action by the Commission, to withdraw from this Stipulation. [n such case, no Party
shall be bound or prejudiced by the terms of this Stipulation, and each Party shall be entitled to
seek reconsideration of the Commission's order, file testimony as it chooses, cross-examine
witnesses, and do all other things necessary to put on such case as it deems appropriate. In such
case, the Parties immediately will request the prompt reconvening of a prehearing conference for
purposes of establishing a procedural schedule for the completion of the case. The Parties agree
to cooperate in development of a schedule that concludes the proceeding on the earliest possible
date, taking into account the needs of the Parties in participating in hearings and preparing
testimony and briefs.
24. The Parties agree that this Stipulation is in the public interest and that all of its
terms and conditions are fair, just and reasonable.
25. No Party shall be bound, benefited or prejudiced by any position asserted in the
negotiation of this Stipulation, except to the extent expressly stated herein, nor shall this
Stipulation be construed as a waiver of the rights of any Party unless such rights are expressly
waived herein. Execution of this Stipulation shall not be deemed to constitute an
acknowledgment by any Party of the validity or invalidity of any particular method, theory or
principle of regulation or cost recovery. No Party shall be deemed to have agreed that any
method, theory or principle of regulation or cost recovery employed in arriving at this Stipulation
is appropriate for resolving any issues in any other proceeding in the future. No findings of fact
STIPULATION AND SETTLEMENT _ AVU-E-I5-05 & AVU-G.Is.OI Page 17
or conclusions of law other than those stated herein shall be demed to be implicit in this
Stipulation.
26. The obligations of the Parties under this Stipulation are subject to the
Commission's approval of ttris Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
27. This Stipulation may be executed in counterparts and each signed oounterpart
shall constitute an original document.
'uvt
DATED tlti, l(o.' 6yof october, 2o I 5.
Avista Corporation Idaho Public Utilities Commission Staff
By:By:
for Avista Corporation
Karl Klein
Brandon Karpen
Deputy Attorneys General
Clearwater Paper Corporation Idaho Forest Group
By:By:
Peter Richardson
Attomey for Clearwater Paper
ldaho Conservation League
By:
Benjamin J. Otto
Attorney for ICL
Dean J. Miller
Attomey for Idaho Forest Group LLC
Snake River Alliance
By:
KelseyNunez
Anorney for Snake RiverAllianoe
STIPULATION AND SETTLEMENT - AW.E- 1 5.05 & AW.G- I 5.0 1 Page 18
or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
26. The obligations of the Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
27. This Stipulation may be executed in counterparts and each signed counterpart
shall constitute an original document.
DATED tfris dday of October,2015.
Avista Corporation
By:
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
Idaho Public Utilities Commission Staff
By:
Idaho
By:
Peter Richardson
Attorney for Clearwater Paper
Idaho Conseryation League
By:
Benjamin J. Otto
Attorney for ICL
Brandon Karpen
Deputy Attorneys General
Forest Group
Dean J. Miller
Attorney for Idaho Forest Group LLC
River Alliance
KelseyNunez
Attorney for Snake River Alliance
By:
Snake
By:
STIPULATION AND SETTLEMENT - AVU.E.Is.Os & AVU.G.Is.OI Page l8
or conclusions of law other than those stated herein shall b€ deerned to be implicit in this
Stipulation.
26. The obligations of the Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordanoe with its terms and conditions and upon
such approval being upheld on appeal, f *y, by a court of competentjurisdiction.
27, This Stipulation may be executed in counterputs and each signed counterpart
shall constinrte an original document.
DATED this _ day of October, 2015.
Avista Corporation
By:
David J. Meyer
Attomey for Avista Corporation
Idaho
By:
Benjamin J. Otto
Attomey forICL
Idaho Public Utilities Commission Staff
By:
I(arl Klein
Brandon Ikrpm
Deputy Attomeys General
Forest (houp
By:
Idaho
DeanJ. Miller
Attonrey for Idalp Forest Group LLC
RiverAlliance
KelseyNunez
Attorney for Snake River Alliance
Snake
By:
Petei-Richardson /{b/o
Attorney for Clearuarer Paper
STIPULATION A}.ID SETTLEMENT _ AW-8.I5-05 & AVI'I-G.I5.OI Page 18
or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
26. The obligations of the Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
27. This Stipulation may be executed in counterpafts and each signed counterpart
shall constitute an original document.
DATED this _ day of October,2015.
Avista Corporation Idaho Public Utilities Commission Staff
By:
Karl Klein
Brandon Karpen
Deputy Attorneys General
By:
David J. Meyer
Attomey for Avista Corporation
Clearwater Paper Corporation
By:
Peter Richardson
Attorney for Clearwater Paper
Idaho Conservation League
By:
Beqiamin J. Otto
Attorney for ICL
Dean J. Miller
Attorney for Idaho Forest Group LLC
Snake River Alliance
By:
Kelsey Nunez
Attorney for Snake River Alliance
STIPULATION AND SETTLEMENT - AVU-E-I 5-05 & AW-G-Is-OI Page l8
or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
26. The obligations of the Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competentjurisdiction.
27. This Stipulation may be executed in counterparts and each signed counterpart
shall constitute an original document.
DATED this _ day of October, 20[5.
Avista Corporation Idaho Public Utilities Commission Staff
By:By:
By:
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
Karl Klein
Brandon Karpen
Deputy Attorneys General
Idaho Forest Group
Dean J. Miller
Attorney for Idatro Forest Group LLC
Snake River Alliance
By:
Kelsey Nunez
Attorney for Snake River Alliance
By:
Peter Richardson
Attorney for Clearwater Paper
Idaho
By:
League
Attorney for ICL
STIPULATION AND SETTLEMENT - AVU-E.I5.05 & AVU.G-Is.OI Page 18
or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
26. The obligations of the Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
27. This Stipulation may be executed in counterparts and each signed counterpart
shall constitute an original document.
DA
Aviista Corporation
TED this l5 Ou, of October, 2015.
Idaho Public Utilities Commission Staff
By:
Avrsta
By:-
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
By:
Peter Richardson
Attorney for Clearwater Paper
Conservation League
Karl Klein
Brandon Karpen
Deputy Attorneys General
Idaho Forest Group
Dean J. Miller
Attorney for Idatro Forest Group LLC
By:
Idaho Snake River Alliance
,,, (-LQ-k44By:
Benjamin J. Otto
Attorney for ICL
Kelsey
Attorney for
STIPULATION AND SETTLEMENT _ AVU.E.I5-05 & AVU.G.15-01 Page 18
or conclusions of law other than those stated herein shall be deemed to be
Stipulation.
By:
I
implicit in this
26. The obligations of the Parties under this Stipulation axe subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upopr
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
27. This Stipulation may be executed in counterpans and each signed counterpart
shall constitute an original document.
DATED this _ day of October, 2015.
Avista Corporation Idaho Public Utilities Commission Staff
By:
David J. Meyer
Attorney for Avista Corporation
C learwater Paper Corporation
By'
Karl Klein
Brandon Karpen
Deputy Attorneys General
Idaho Forest Group
Dean J. Miller
Attorney for Idaho Forest Crroup LLC
Snake Rivcr Alliance
Kelsey Nunez
Attomey for Snake River Alliance
By:
Peter Richardson
Attorney for Clearwater Paper
Idaho Conservation League
By:By:
Benjamin J. Otto
Attorney for ICL
Community Action Partnership Association of Idaho
Attorney for CAPAI
STTPULATION AND SETTLEMENT - AVU-E-I5-05 & AVU-G-I5.01 Page 18
=FOFE|r) 5 v
6'i<-si FE<O!56E8at6iJ
?
ozo
oo
o
ot6
El s
olot
o
Pl o-
EI R
olzl
@
$t $
6t
Et $ctFEl edolol
6
9l dHx
EoEr e;I N
Eoot 6_trl Nfl N-l
.Eopoooo
ooooo-o6fi
oo
ooooE
EoEo.Eqo
oa
o
E
Eo
=Eo
;
=o
oE
I
6
Eo
.2EF
oG
oo?E
=o--96o-o
o
Ga
.EoE
Eop-E.;
oE!
!o
.>Ec.EotrEO
o6€ep 6^s rt
E Eq
3r *ssE xoo0Eo.;o oG
># 6 ql
EE EtlON -E€t 93:tr aoi E x=
E; g6
?i: o=},8 E E>- : b
=*: cE!o ioaN' o
oooo@oNOONN-o- o. o- 6{ o- o-t@-O60NONON{NNOIrj--.joqd-eeOO
@oNo@o@ONONF@o@@ooddrjdJFjON6NNONINN@Nd----eodF6OOO
OFOOO€@+FONd6dooooJo-od@---dooooNNo+6N6!
dJJao.f?66AO
o@@o@ooo+oNtFNO@Oooii{dd.jdF@NNNGN+ON6XJJJEqd?eOqG
Ft@o@oNN6ON6O-O@OOotdord-jdO{ONNts@ooNoNdJ--o6{@@oG
ts+NO@OO6NNNOo6NNOOot{-o-@---dooooNEo{6N@Oct----e@.fF69OO
oo@oOONNNN*- t_ N^ N" o. ta-ONO@FG6@tsONtstso@N@ood----@ef@6eG
otsoo@a@FFNNOFOONO?@-oto@---do@NoNooooNotsd,jjeefta 6 0 G
oooo@o@ON@NNOF+NOodd+odJG{OO@NNFooNN60@-JJqeF'6 @ 6 6
o@@o@oooNoNo
FN@OFOONONN6FOFNOOd,j--o@d
-@O96
o@oo@EoooNN6\ts_N.o{o.o-tsN6@FE@oooN6o++N@o!i----oQidF6OEC
.xEtroqd
oo"el sEI N
ot-
El x
@oNEI EotN>l
aFsl IEI N
flt
No>t o_EI EclNst i
=o@@@o- 6iNNN9Gl o6l aiFI
o
GG
Eso}EE6-to--*i2gsiOEEOEEooFJ
IctxUJ
o2o_EE: EEt e9 =h,i'iP8;BEEgE.EsE'gEr.P?EEEgEE E EfiE6o-FFEUIO.
+NOO@NON@NNEo- o_ o- N- o- o-OON@FtstsoNoNoOONN6NdJJ@ertFee6O
@ts{oFo@OtsNFOOO@OoFA_ O_ -_ O_ @_ o_60+666o- o- F- F- @- 6-F@@NO?{FF966FeO6t
600tsLr66EdOINNFO9l dN-@citrtoo@@ol?60@RIN-6idaixt -666
@otosroFOOol Or@@el +o-FjriEI OtFNot6N@:l,j6iN-d5l -66e
oFo{N6tstLr6OO@El--d;diNEIsRt-Exl oNFt6@ec
60ioEI g $ E EEl N B I Egl N@Fo
s1 BBg;
-AFOts@F@OFN@or@{--ciEl oooN,I NNNO46-N{a66e
oF@O 60oF-O9lct6-dda@N5lo-F-@.t:4t6N@{-6@ee
ooooOOrO
!+O{Sz_lNNoo3lo_o-o"q.NN{@
a606
@NNN@@oNONOFvdctdri6t ron
=l
N_o.tscl.@NN@6e64
o@N@N6FOo-F.l.q
=loOO{Eto6@696NObar doidd6@66
OFOFNOO-zl@o!.oa?51 3 S N;xt*@o6El -- c'i N- +LlEoac
N@tsoNN+OxN-O-N^q;l-6Fo
=l e F I ssl ssEs
@oFt6N66
ooooONtsFdlFO@ts6l -- e- c,i dEIFON@FeeO
NOOFo60@iOl-f,l ctotJdtrl 6F@@6t 6@O
=l dcnddeqee
9d5reEot 3Ed3&6=qEEB
PliE-edE23
OFFts60t{o60{E E EEoooooooodooo
EE-l
*ElEEIs2
=lEe gl
Eg q
f= Elccr ilEN IdIfiE d-EE al
€gE EI
EEE= EIO , .trc{ Xl(J rE > El
E E;E iI
t:F.l (Eslb9.ExctJ) > -bi<-E9 &OJ-r (!.^= r
Tt -th=
EfiE9
=lJ).4fP ll,gl) t
=
C,zovl(!
TJ
ooo r- h c{ EOOO o \O € og!O"O"O" -i \ tO" L b EoFr- N r @ L,qEO-- h r Ev E
=^3 3 3 f ,ErE+ + e i'E?esao 4 e fi
OOO O\-<f-\O \OO O\hh ihooo c.toocra.th c{r_ r_al\o \oo(>OO F-C.tO<tO\ O\O\ O.j- r€O\<ca r+-a..l>lN Or h $ \Oc.t6<€ O\Yr-S -C.l m € N+o\o\oo moFot- F-o\ c.l + ctsf<. h t- \o F- o\- \o mhO O $ N N Fh D-!d'-i
oOO h-O\ c,l nh r nn f S=ooo h€@ ..t F-e{ \o o\ 6o x€xooo !fc.100 €+ o\ o Fc.l i\ih;\i6f o..i oi91 + + r-jci -i rj dri 5ddrOF oO-O\ \O -m C)- -io-iq\.o" qoo" q \o^vl vr q \\o" i6-i6-l-\O N A a'.1 Oci o \OO\
al al o"
6
sq @o a 44
>r>r 'a 6EE ba Eaoo E ria6 oz EEbb EF EEEE dE 6os
aa6vdu66 9e 9f, t az azo o ov 09ZZ U U
v),,, Ele, t; )urXSts>oFEI!OBE
th
ooo #ir\r+H 6N F-o\o F\oooo \o€\o\ocl .ii o\oF hc7)OOO 6c-{r+F-\O h^q to-€qI qrlodrjri r;tIri=d o\'€ \o--ai rin16- €-=f -:!+ \Oe{ O mO\c\ q qoqoo. qq €-\
6 h € (rla{ c.rc.lh
ooo ooi-r-F o\N \ooo o\e.looo hoo-€O oooo -OO €€o o o \o o.l F t o .\.\ oq ci .o" .o^ \o"oido\ riAoiAoi o\o 6hn 6rra6€ C,YciYf- tf- -ar|c.l -C.l66\0 600\0O t\m € o\hrf -t oo h r- €* <. c.l\on h O\ tl Gl c.r -\o
OOO O+a.l 6F- oOa{ nOO €e.lc'OO F-OOFO\\O C.l\O f-Oh FHo^ o^ o- o" il €" S €" .-i .\ rf cj \ cI v'l\oN€ aa>AO\!]ci €h \o-m gFO\F\O ct.YF-Y6 €O $ \O a.ltNisf, O\ONO€ rm c.l t r-6.d \d 6i od d odsl 6i ri{m ci \o N- e{i6
64A V4AG* OG @s, O6
eaa6 av14s4 @@ ao Ge
O@sq A.AOG 4G eO A?a
oqq gisaoo aa 46 ae
40e g1 6
.- e.Iz6-m
*a
Uas
761
fJ.l Ei
,; (.f)
J so(i+o\\o(,o-f-r€Na€? o- n- q. €-.d'E 6 a.l N \o o.lEN66r6g r-- r+^..t.= or8a&;
Ez
6O\hO\he.l a.t \O l- atq\1o"r;o.tt<th(a
=oo\66E-diqe\El t'- \O ios'6 -io&
o zi
! )orE a-,ti ?:rJie =:.!G'€ a u)€.9 E
:Ovo\O i-E (ai ]s.l,EC'N I-J; h< Al€;: EH€ ='> dF8E6E rI1!IEEBP
s.iE*.? ,!3-E d -.1>4O'-4< ; BE i-e; tn YUJ.i! khl.EU=lra).e 9<
9=rd-
o
aoo
o
co
.xE'E
CJCLo.
6=
-q-i o c.l
-S 'I* ;C-E6o<]J- HH Eooo!;999 EE: H&,&, iEg, LEE EeE e Q E"E I ;;* ; tr rEE g€: O O EEE €tE s P=t
ff{BgFEflEE
=j se= 3P==9
BA.r.LOEojJ OE* gB
-- d oe G =;ddB = sJE.E ?
t "; BE i'g'g E l.ii35 >=.YEH e H 5
E*g ggEi? ?i ;saEEq f€'?EE :: ZiEEE* ;$F€€ JJ ETg,
lEE Eq*E€ EE EEg
EgE ESEg# EE 5g#
ie.rm tn.o$$ t-$ *o.9
l=Fl (Eslb9.E:EIJ)>bf<NEq H.OJ-(Ettt
=
cLE.fE=
.L(E.!J unt9
=lJ1.4r
vll f,
ctzoth(o(J
d)
.xE'coCLCL
o\+rc{ F- o\'qo^o#aaoor-ol+-^-$c.t
ci \t o\ol f\ oo
* ca ralF-NT\q e.iE.ov\o
@4
ca caot r.|q-:c{*o*
e
ra€
co$t
r$
*cof\\oN+r- O\
\ONtsolOF-NH{) c.ir-
crlA
-Noovbo=\ciE6-(l)
(l)d
€€clA c\l6'90gYcn=o-9
o&
trotro9t))Uoirr cO(l)O:Eoyi(DH
J)g-uotr(l.)co&,8&,NEoE-rsE b g i\Jl lJ rr E oltsl E .t 3 1il'a. E lE-
8I € E € Esl t E t 3<lrr. F E *
(l)
Eov
U
bo.o?(l)-o=LLotro-BgB*xl E s IYl c Y E:I E F EiilgE+,sl i E 3_sl i- E b-'
sl : 2 :H5 5 5\l rc - E
:fil ! E ttrll rr. F r&
F c.l Co
.Ets*I-e'ez
&EL(J6az
6l
o)E
0o)&
ooL
oa
.9L
q)
^9ri
ILq)
6;
^sUL- -<D roE tlr !-l.AeR,\
=EFr.E g:-
9lO6)is.z.g=EHE E EE.- I r-f9L--D52ta'.4)(DE .1'3 E.2F<drIzE
-aUl,a9aiE g, rrloFlr'
EEBe E<
EEo1rdE
0)
aso
(l)a
s:
t|Fl .!<t
b9.Exclrl > Y
bi<.oEP&0J- (u,tt= d!<
EE
.Eff69
=lJ.)
Pl!uDtf
ciz
o,6(!(J
cO
.xE'coCLo.
r
60a€o-Nr6--OF^O"9"N"qo"r66Fo6660rio664-OA.jGiod6riodn66-F6
a+66ts66t€i66o +odFjdFi
F6F6N6+qidds...i
-6Fro6r"\r^r-F^€"660ir6
6"N"6^e-1q
-66Fs?
66droFo66F-F1o---------r-6No€66drFrNO6FFS,d+oiod.i
6raroN60666€o^6^*"€"4h"
-O6€d6h{ioFi6. d" a" n^ o" €"r6F€i6
-6ooonohr6006666@O
rNhFi6a^ o^ h^ o" <^ 9"o6dFo6
tsdo+dd€h6NAN66-F€O9"h"o^-^N^a
-F66Fr
6F6-oro6€t66
-On6O+riddj..i<o-6-o-6--O+NoF€ho*
Od-tsO=6Fdih+9"e^6-q\d.6oiOFo
o€oF€9@@66€6
o*do6tsoOh6-6ririidrjii6<6<666<6h+
ditJ,.drJF;
6N6F6Fd60€6r
6€66-65N!O66oi.i-ri6ri
dd J; ddtsts
Ri* g=.RF.E qE
6-: \=
1A
gG $3d..i d -
ss D3dd n-
9S
+odF dis" 8"
ga €s
d+ .its
jd oid
;o +dJd Fid
a$ 8G
d6 dd6-\
98 88dd dts
6F dd8" q.
83 ARdoi 6d
doi o d
8X
33 he
-E .E
>,
x d_.!l .!i( J .r ! EE1 =I F:.' 6l s-l 5 !els? 5 {?;-elHEd 3€r:flHg; !gsEitg. E,
dd
6QNOO6
q, F^ o\ o^ a^ N"6€F6FOhaat*6hd&66h
;d
qs
Nd
c
e
\OEcd
.z8E
EIIaEE.h<6
,A
ti
eE
-9trl
!L9p
.Es
a!uE>8&,8EiEEE'5E:' -- -=-5-=t'.9!<<;.8
9=
E.EXEE>.?E
4A
2o
too
on
hF600*
G6066A
t-66-+
6d6060
-6oFo6
:3 tA :E :8g,x E, grx Erx'e "o *eE6 E-6EF tsF,o -oE"\ E"-
>:
999999.99 .a-a Ea -u -uE& E& E& Er.BC S9 69 B9,. =F ue .Eu5 96 U6 06 N
E| F3 Fe Eg F,g $ EEnt SIl ET EE EB g? i *'=!,is ?$*,i g! ,, ii i{ x iE**EfEii
$-Es HE: $,lg Hls i fErE$$Eiitl!ii 3ii E!|FF EiF i E&6r'i'iEE=
!!:r9!=93FftRXFESrS
I
2
3
4
5
6
7
I
0
10
Sumcost
Scenario: AVU-E-1'05 SeUsn€nt Case
Load Facbr Peak Cedit
Transmission By Demand 12 CP(b) G) (d) (e)
Descripton
Functionsl Cost Compononts st Cunent Retum by Schodulo
Producton
Transmission
Distribution
Comm
Total Curcnt Rab Revenue
Hpre$sed as WkWh
Production
Transmission
Distibution
Common
Total Curenl Melded Rates
Functionel CosI Componfits et Unifom Cunont Rdum
AVISTA UTILITIES ldaho Jurisdicthn
Revenu€ to Cost by Functional Component Summay Ebcfh Uility
For fie Trletue lilonths Ended December 31, 2014
01/01/16
0 (s) (h) 0) 0 (k) (l) (m)
Residential General LargeGen ExfaLags ExfaLarge Pumping Steet&
Sysbm SeNice Service Service Gen Service Service CP Service Arsa Lighb
Tot l Sch 1 Sch 1112 Sch21-22 Sch 25 Sch 25P &h 31-32 &h 4'149
116,381,261 43,834,300 15,151,702 26,940,838 11,113,743 16,942,287 2,009,519 388,872
25,875,928 9,718,351 3,934,119 6,U4,n1 2,249,812 3,351,999 364,384 42,983
61,351,755 8,831,66s 10,29,769 14,076,269 1,699,164 428,169 2,077J64 2,459,555
41,363,055 21,554,m4 6,430,410 7,'127,612 2,089,282 2,735,95 826,933 s98,589
244,972,0W 104,939,000 36,46,000 54,359,000 17,152,000 23,458,000 5,28,000 3,490,000
$0.03787 $0.03820 $0.04174 $0.0385s $0.03s1s $0,03s66 $0.03407 $0.02862
$0.00842 $0.00847 $0.01084 $0.00889 $0.00712 $0.00706 $0.00618 $0.00316
$0.01996 $0,02600 $0,02970 $0,02014 $0,00s37 $0.00090 $0.03521 $0.18101
$0.01346 $0,01879 $0,01771 $0.01020 $0.00661 $0.00s76 $0.01402 $0.04405
$0.07972 $0.09146 $0.09999 $0.07779 $0.0542s $0,04938 $0.08948 $0.25684
fl5,n9,071 46,239,37't 14,119,565 26,099,426 10,965,434 15,396,018 1,9U,232 395,025
2s,531,066 11,315,196 3,299,985 5,714,435 2,170,174 2,634,'191 352,m5 44,880
62,527,167 33,660,930 9,307,333 13,023,320 1,642,916 $1,n9 2,01s,160 2,54s,7n
41.684.69s 23.11221s s.880.131 6.816.316 2.050.518 2.400.469 812.6U 612.411
244,972,000 114,327,712 32,637,014 51,653,498 16,829,043 n,762,457 5,1U,232 3,598,045
'11 Poduction12 Transmbsion'13 Disfibution14 Coflnon
15 Tobl Unibrm Cur€ntCost
Expressed as $/kwh16 Production
17 Transmission18 Distibution19 Common20 TotalCurent lJnifdm Melded Rabs
21 Rdonucb Colt R.to.t Cumit R.t6
$0.037s0 $0.04030 $0.03898
$0.00831 $0.00986 $0.00909
$0.02035 $0.02934 $0.02564
$0.01356 $0.02014 $0.01620
$0.0373s $0.03468 $0,03241 $0,03364 $0.0A07
$0.00818 $0,00686 $0.005s5 $0,00s97 $0.00330
$0.01864 $0,00520 $0.00070 $0.03416 $0.18735
$0.0097s $0.00&19 $0.0050s $0.01378 $0.04s07
$0.07972 $0.09964 $0.08991 $0.07392 $0.05323 $0.04371 $0.08755 $0.26480
0.92 1.'t'l 0.971.021.131.021.05
22
23
24
25
26
Fundional Cost Componfits.t Prop6od Rdum by Scheduls
Produclion
Transmbsion
Disfibution
Common
Total PDposed Rate Revenue
Exryessed re $/kwh
116,879,049 44,076,123 15,198,811 27,043,470 11,161,961 16,990,473 2,017,744 390,467
26,179,912 9,878,907 3,963,927 6,27s,248 2,n5,703 3,374,367 368,344 43,475
61,998,205 30,216,681 10,848,984 14,204,700 1,717,451 431,172 2,0973n 2,481,887
41,614,774 21,711,289 6,456,278 7,16s,582 2,101,88s 2,745,987 831,s83 602,171
246,672,000 105,883,000 36,468,000 54,689,000 17,257,0N 23,s42,000 s,315,000 3,518,000
2t
2E
P,odudion
Tnnsmi$im
$0.03E03 to.03E4r to.0{r87 10.03870 t0.00530 t0.03t7 t0.0:}[21 l0.0nt1
t0.00E52 t0.00861 t0.01092 t0.00898 t0.00720 30.00710 30.fl162/t t0.00320
29
30
3l
JI
12
34
35
36
Cornron
Tohl Pmpossd Melded Rates
Expessed as WkWh37 Poduction38 Transmission
39 Distihtlion40 Common
41 Total Unifom irelded Rat€s
Func{ional Cost Compon$ts rt Uniform Requ6led Retum
Production
Transmission
Distribution
Common
TotalUnitum Cosl
$0.02018 $0.02634 $0.02989 $0.0m33 $0.00543 $0.00091 $0.035s6 $0.1826s
$0.00665 $0.mr/8 $0.01410 $0.0/1432$0.01354 $0.01892 $0.0129 $0.01025
$0.08027 $0.09228 $0.100{6 30.07826 $0.054s8 $0.049s6 $0.09011 $0.25890
115,740,980 46,444,790 14,212,425 26,215,374 11,014,149 15,4&t,41s 1,993,047 396,780
25,838,799 '1'1,451,581 3,339,761 5,783,313 2,196,331 2,665,941 3s6,451 45,421
63,160,604 33,987,985 9,399,691 13,168,414 1,661,391 336,043 2,0%,774 2,570,307
4'1,93'1,6'17 23,245,244 5,914,647 6,859,212 2,063,251 2,415,291 817,619 616,354
246,672,000 115,129,600 32,866,523 s2,026,313 16,935,122 20,881,690 5,203,891 3,628,861
$0.03766 $0.04048 $0.03915
$0.00841 $0.m998 $0.00920
$0.0205s $0,02962 $0.02589
s0.0136s s0.02026 $0.01629
$0.03751 $0.03484 $0.03255 $0.03379 $0.02920
$0.008a $0.00695 $0.00561 $0.00604 $0.00334
$0.01884 $0.00525 $0.00071 $0.03453 $0.18916
$0.00982 $0.00653 s0.m508 s0.01386 $0.04536
1.'13
1.12
1.02
t.0t
'1.05
r.l0
0.92
0.9r0.99
1.0042R*au. to Colt Rltlo rt Pmpotad Rat$
Cumnt Rwlnu. to PDpomd Cott R.ilo
T.Ert R{ilur ln6o$
$0.08027 $0.10034 $0.09054 $0.07445 $0.053s6 $0.01396 $0.08822 $0.26706
1.02 0.97
1.04 1.01 0.96
r,700,000 10,190,000 (3,129,000) (2,333,000) (217,000) (2,s76,000)
43
Appendix B
(74,000)139,000
Page 4 of 4
tFl (Esf,E9E*E'4 >:!i<:EY doo-) (Ettt
=
cLE'<co!cf;.9;ioSijul
^ oHluggsR ;.=-*+HAF=G: O{
-tF-iH
ts N-ENOfzaQ)c)) q&fttAUoz
OOO co aooo s O Eooo oo, ' o- = -oidiof + r- E; Eo6rca st rl t..q Erhqlrvt1t)_o=i.EaaHrr<ri
ooo \o o 6 oF- F-r|h i a.looo oo O O OO\ sr-ooooo t\ | I o q o^v) .o^ci- oo"nri -d -: ri 91 <t -.; 6i \d - r.- cd ri
\06100 O\ O \O €r \O Hh
\o \o c-l \o\o rl+ol
OOO O\ \O O!+ mr \O -tooooo \o € o- oo6lci \ot,-o^o^o- o"' ' \ .o^ o^dl qr;r} qr:C>H- =t >l N -oO oO O\ -oo\lc.rF- Y + F-OI O \O Ora-a-.lci fr O rl caoo O\ t-- \OO
orN- r -o\ + \oh6l CA h cnc{ 6lal
Or O O\OO- co N r-O\oo\ a- N-(\lo ra \o tr)$+- c.l -t O\\Oc.lo O\ -t F-rloo\o \o *o\co ci co 6l
os4sl 40 6 6
ooo = oo
sfo+ \O oof'-Ot-- O Q6l rar F- \O C{\O Ol oo O\ alco cn
U).-. rJl(utr-Jts>a-&lJ)ots5
a
6G 44 6o
e4G
es4G
6G4
44
G4 6
(,499
J
p(raI99>rna-(a&urH*va
J
? :-t rl.]JYJE>Dz&ai! El Fl.aAA (J
U)
r.l
F
F
0
Cll
?L
GI^z'ol
E(l)cli
UE
-EE8s'EeR
= 6t\
-dFor\(l)-t.,l5-6e-5 6) .i!----.96E8
EE 8E>.=il8S!EH.24 gil&Ef;su.aul
E EI, EIH<sF!rE,F-36EUs{
-O6tX
=rr6loZ-Eo
Ea
6
oo
F--\OcOr)o - c.t oo a^t\o^vlqri\ $o\oorr9F--@Oft F- O\lar -r'-arl
c)
o&
(J
.xE'EoCL
CL
ogq ('4e4 gqa
s4G s+ saa
6l
Qo
rl
o
o2-6gg"
o9E6qu.o&a.-
3 = C)a i{zi eZaorf; 9 crSE Y F Sbd.;gb>trd5><<c0o<
Y6
!o
1lE
v2EUo->6azovF
^Oqr
F-i
oc)
oc)
oc)&&
oo
a€'
ooUO
o()xx
-{
Lc c 0aO O EE669Fb b -qF,
b b e3
q q 6t!.,a=0)-U Q >6B = az() () 6J9zzF
oc)\o ^qp d0
= .. i.^'E gX Eeg I
? = &* p ! o\6 D q+E E 5*"Egf*$$ e IgE8 EEBE E 5 E-5
E+E ?E.gE E 9: ?E.ErBd H,FE; I i5 tU;.86.9 .st5€E€ i: i,xeEAd I-EnsEs ';;
=.x8oEIa e6?EtE" 99 ;382Ya EO:o.qo.- s.s EtsrJ
E3E E-?EE$E8 EE E3EFn F Z>>rJ.g.tr.& aU) 90.l&
Ncn+h\oca\o r-.$ ooo\=ralco -f rr\o 6
Ed(!sfbeE:Eln>bf<N
=9 to(l,-(!tt=o-E<E=
EfiE9
=u1o- F-r
Pl!.Jl If
ctzo1A(EU
U
.xE'coa.CL
N C- arr#oof-q(.IF-(.)i+ONvI c.i$
rf-\OrOOO\oo ci rrlco-+o\ F*
'o(a
@a
€r-Or-OOr\r\:oorcatar f- cO
(c!
G4
+r-r-\OOcoq\-:
-inl.)Of-ca\o{) \ic!
(\,
COn*N
C)tDvbo=\crtra-(l)-
(l)&
€
A
C-lalDov
G'=1o
lt)
^)a
tro
EoIrn
J(J
Lr(,)
q()Lo=tro
E &, c.iUtrEPE
6,,css- .=ts-
l:oh8EgUE.E.E1:o()[i.!aFtu*
t\.t co
o
E
=O
g
0)?og
=E==otro(l)
=xl t i 1 1
!lq ; E iltEsl €. E €. bl a.
sl 1 2 : sl 1$r s € sl r
;El I e # Sl I
-C.lCf|-
.EE*!!0#+aha
e.EL(J>.az
cl
q)E
chq)&
oC)L
a
HI
dL
Ez
^ioQ)€EEE1tv5E9ro.2 lF{Ets9=\.g EEEE&EEE:#.sRgri
D=Esh
s ?EiiEi=() I r;8P.r:d
lil €) >a
gET
6tALE
E€z7
Eq)
a
6
0)a
s:
t=F{ (E<f
b?.ExErrt > -bf<,",E9s(l,-(!,r= 4E'<
Fe
EfiE9
=lJloF:irLUgDt
=
cizo
(!(J
(J
.xE
oo.CL
--.--loo66GFlO
--600lots66F616vi.i .i riloi-l=
ssar:l+<^ 6" 6" \ r"16^
N Olaoi ..f +ld
"^"_-t_66aF+l+
-- -- N- oI €-l+-ts666h16
6" h^ N 6"16"
"-"."t:9- 6- 6- o! 6-16-dooF6l-
F^ o" - 6^l-^
::=""1"
oh66dlh6i Fi ai o dildi6{-€€l-1 6 - n-16-
="._"t_d o F 6 hlFa o o F +lFoidr r;+loio ts - 6 6lh6 o^ - 9"16"
_.-.-l-F 6 S F dlFo- d- h- n- h-lo\F d o 6 Nlh
o" 6 d Lle"
_""_"1"
6- 6- 6- -- 6-10-t 6 t F -lro- N- N N-l*-
"^":l_FF6NOIO6- 6- -- 6- 6-16-660FFl++Nd-Gl6
---^_t-ada6Nl-6- 6- 6- O- o-ld-646NNl-q. \ N --lF-
:-_-:l:66rN6166^ a- o- q 6-l h-FoNao166FSN€IFF^ r" N O-l--
"".__t.+o6+6loo- r" d" o\ {-l --oo96Flr
F- F- 6 r-l€-6l<
_^^-^t:6€h<al+
6..fJ6..f|..i6d+6-16
oo' -i +l'd
t-
EE IE EE BE
F- \ d..l
aq aa
t!sR:ddi9N
o-
RE88d:dd +o
EF
\
oi
r'
EEEE99999944r? u? u? b?E& E& Ets. E&EE q3 EB E! so 0 u 0 u 0 e N(oEt E,9 E,9 !.8 Etr =-: #
slEg Eg IE Eg $€EiEB!
$=ggggg$=ritlEE;EEaEE€EilgFFgqF q$l+Bi|FB F E;5iE-ep
!!::9!99RFSA33E5*R
H
!
d6
N= d3 d* dF
E,xglxElxg,xea ae aa d6
3F
dd
39'
I =E FEr I {: d:Elu 5E *="lt-I e$ aNsle g= E=
It."I ad sEI td ci j: t^ F rele p 3
I
II eN *Eal. $' .e"
It."
alo E" r*'l-:
I *r- a:<I ctF 3€B rl. R- E"(J <1" - =-tclLIrlE I Fi *Br E la 9 -L E l" :6g IgE I =d sNv...t | -- q 6" IEYo:la :' R'E*E"l- : )
Eii I r* a$sr{Eile I" i'.= E FE Is3E; I "ggfli ,1. BF Es
:.q4 I
EE* ,1" ii sE
E= IEE I gi eEz\ flo F^- e-- -lEIqt
5 I H3 3+_E .l^ 8r d!> a lq -tdd
IlaEgI" EF TF,l= aI str Ex €sl-E6
I
I
It.IEEt??l.:.!toaIg E E
IFFI o !l€I .$e {l .{=
l*ts€E$EE
lrl -dmnh6F€6
1
2
4
6
7
I
I
10
11
12
Functional Gost ComponanE at Curront Ret6
Produclion
Underground Storag€
Distribution
Common
Total Curent Ratc Revenue
Exclude Cost of Gas w / Revsnua Exp.
Total Margin Revonue at Curent Rate3
Margin per Them at Curmt Rates
Produciion
Underground Storage
Disiribution
Common
36,173,000 29,139,8U00
337,031
1,746,119
24,249,W
9,840,1 81
235,918
1,135,497
I 9,367,003
8,401,406
97,'.t71
56't,698
4,6',t4,U6
't,352,211
'1,39S 2,5425,600 43,324,16,393 222,22614,2U 72,fiO
8,625,127
0
67,596 340,45200
36,t73,000 29,139,8U
$0.00413 $0.00423$0.02137 $0.0203E90.29681 S0.34761$0.12044 $0.15080
6,625,127 67,596 34rJ,452
$0.00423 $0.00423 $0.00094
$0.02448 $0.01695 $0.01600
$0.20107 $0.14042 $0.08207
$0.05893 $0.04299 $0.02672
Total Cunent Margin Melded Rate p€rThsrm J0.4275 t0.523O3 t0.28870
Functionel Cost Components at Unifom Currsnt Rstum
337,0311,689,279 ',t,231,419 416,370
24,223,976 20,2tfi,739 3,685,561
10.20459 30.12574
5,255 36,23544,',t49 197,526
13 Produc{ion
14 Underground Storage
15 Distribuiion
'16 Common
17 Total Unifom Cunsni Cost
1 8 Exclude Cost of Gas w / Revenue Exp.
19 Total Unifom Cunsnt Margin
235,918 97 ,17'.1 1,399 2,542
9,922,715 8,625,255 1,215,502 13,913 68,045
36,t73,@0 30,3E9,331 5,414,605 U,7't6 304,34E00000
36,173,000 30,389,331 5,414,605 64,716 3tt4,348
20
21
23
24
Margin per Therm at Uniform Cunent Retum
Produdion
Underground StoEge
Distribution
Common
Total Cunst Unifom Margin Melded Raie perTham
targin to CGt Ratio at Curent Rates
$0.00413
$0.02068
$0.29650
s0.12145
s0.00423
$0.02210
$0.36430
00.15481
$0.00423
$0.01814
$0.16061
$0.00423 $0.00094
$0.01590 $0.01338
$0.13363 $0.07295
$0.0s297 s0.04211 $0.02513
25
40.4r'.275
1.00
30.545a5 t0.23595 tO.195E7 i0.112/O
l.oa 1-12
Line DescriDtion
AVISTA UTILITIES
Company Settlement Summary by Funclion with Margin Anelysis
Case FortheYearEndedDecember3l, 2014
(b) (c) (d) (e) (0
Natural Gas Utility
ldaho Jurisdiclion
(s) (h) U) (k)
Residential Large Firm lnterrupt TransportSeMce SeMce Service SeMce
Sch 101 Sch 111 Sch 131 Sch 146
SyEtem
Total
26
27
2A
29
30
31
32
Func{imal Cost Compononts d Propocod Ratea
Produclion
Underground Storage
Distribution
Common
Total Proposed Rate Revanue
Excluda Cost of Gas w / Revenue Exp.
Totrl targin Rsvenue at Propo36d Rat6s
Them at
36 Common37 Total Prcposed Margin Melded Rate perTherm
Func-tiond Coat Componsnb at Unitom Prcposod Retum
Production
UndErground StoEge
Distribution
Common
Total Unifom Proposed Cost
Exclude Cost of Gas w / Revenue Exp.
Total Uniform Proposed Margin
Margin per Therm at Uniform Prcposed R6tum
Production
Underground Storage
Distribution
Margin to Gost Rdio at Proposod Ratos
Currsnt M.rgin to Propolad Co3t Ratio
10270295 8,801,083 1,379,992 14,709 74,511
38,673,000 31,37O,8U 6,871,1n 72,596 35E,45200000
4't $0.20929$0.12571 $0.15797 $0.06014 $0.04452 $0.0275230.47335 $0.53307 a0.29942 30.21973 30.1s238
337,031 235,91E 97,171 1,399 2.U2'1,903,251 1,387,397 469,110 s,920 40,82526,093,052 21,E0E,556 4,022,507 8,472 213,5171q33qffi 8,9A9,242 1,b5,'t12 14,474 70,88
3E,673,000 32,421,113 5,853,900 7O,2A5 327,72i200000
$0.00413 $0.00423 $0.00423 s0.00423 $0.00091$0.02330 s0.02490 $0.02044 $0.01792 $0.01508$0.31938 $0.39144 $0.17529 $0.14671 $0.07886
337,031 235,9't8 97,17 11,951,059 1,306,768 591,232
26,114,6't6 2't,O27,O55 4,@2,732
1.00 0.97
0.94 0.00
Appendix c
1,399 2,542
6,200 /16,859
50,2EE 2y,g1
38
39
40
4'l
42
43
44
45
$
47
4A
49
Common $0.12656 $0.16135 $0.05513 $0.04381 $0.02616
Total Proposed Unifom Margin Molded Rate per Them t0.47335 10.58192 30.25510 30.21267 t0.12104
51
1.'.t7 1.03 1.09
1..t3 0.9e l.M
Page 4 of4
=F(stb96*EEE:
E3 $E? T
tEp
5EE8a9aij
c,zoooo
sssssssso?qcqa\c\ooooocroo
o
.xEcoCLCL
N O @ r- O N *lO)sf, 6) l\ - 6 @ CDI@O_ o_ o{ <{)_ ro- <r)_ tol -_l'* (o rO t= (f) (, (')l O)O(oIOTNCO€91$
-@@€t@ N@@
t Crl O rO t l- colO b
-l{- F- Q o e r., Nl I =O)rd)-(E{*(D|F- -O@@6@ J dob
@ (o @ N @ rf) (oto IO, N \f - O) st (Ol @ CLo- @- o)- N_ \t_ (f)- rf,l t- E(c' (O * r- (Y) rr) (f)l t* Oo(?rOq(!r4)rat $ F-@@er@ Noo@
3_
Egssssssss 9eo)ro@(otF0oF t9ctcrcrcrctcicrci d5a
i.t
EPC{,(v) o CD l'- (\l rr) OIN ; E,@ (O @ q;1 $ - -l ls 3.=@_ t_ (o_ q to_ (o_ lr,l(o_ :- -.oeir..j co.oal@ E EO(r)lOFN(,!)grl\f-@@66 N Ou@ q fti ttr5;
6e9€aNeesEere fi.PI F F' C' O G' NIO - .\on-O-9){l}U)tts Edoooo i _(UEo uE6G-*EE b,
or@orN@@otN EE:(O CD lr, lr, lr, l- O)l f\ .Y Y! XO)N(fr-$N$l o) 9?.4 EsEs.5$8d$ pE g
- 4tel6Ul (\l , !o 6 r 98
=i g"= Ets HE 6
-S-N-pS$-? o Ee o'=N*ii-s E,;EE;i co) o
0,e E Ee Ez g gT e6 Et_;E8s)Ep e * eE 5gTH E9 ;EEE
=.frHB,.Eg- g Eg a
fiEeIssE= g1 $$E-Nd)*ro(ol'-@ a AJi 6.
EEH"E,IEl
$
pg"
6t
-c sl
EHgIO'(rtrl
I
HEfl'":"1
sEOlE88la(E E LIYl-O(,l'o-cl
--lolU'Io o=l] CL lJ
EEEIeogiul(€(l
*i,l'
EEd"
;-l
E tlu
:.1
$.Elo
_.1
==l
troo
oo.
o
_9
in
EoF
Eo
m
EoF
uJJ8B= Hrr:llJo O
-ENurQ;.| (r, i,{ut,v_eg.fr EEdtEa PFzrIJut E 9lf uro!):i 6EgiHd .o
TtiuroE
EHfrHg Eatfrl/I= E=E2E #treI 3
eH3*X"l EHA-L-Y, #O.o oGm
n, s s s s s s sls;i lo - t\ o s o (ol O6'El q r a? c! a r 99F ?{l |r, o o, (o t or Fl oiE r]l trr - - o9rloel(L
o@oo(f)@oIsf(v)@Nl()@-lE -., (r) (t) l(, 6 (O N Nlq E Hl FjJe.i@@@@t
ooolto trl
g;l-it*ftr$
g
zog9
ZEoo26EOOoEoD
,HE
8,El,I
AVISTA UTILITIES
IDAHO ELECTRIG, CASE NO. AVU.E-15.05
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective January 1, 2016
(a)
General Proposed Proposed
Base Tariff Present Present Rate Billing Base Tariff
Sch. Rate OtherAdi.(1) Billino Rate lnc/(Decr) Rate Rate(b) (c) (d) (e) (fl (g)
Residential Service - Schedule I
Basic Charge
Energy Charge:
First 600 kwhs
All over 600 k\A/hs
General Services - Schedule 11
Basic Charge
Energy Charge:
First 3,650 k\rVhs
All over 3,650 k\Ms
Demand Charge:
20 kW or less
Over 20 kW
Laroe General Service - Schedule 2l
Energy Charge:
First 250,000 kwhs
All over 250,000 kWhs
Demand Charge:
50 kW or less
Over 50 kW
Primary Voltage Discount
$5.25
$0.08146 $0.00101
$0.09096 $0.00101
$10.00
$0.09634 $0.00148
$0.07178 $0.00148
no charge
$5.2slkw
$0.06297 $0.00086
$0.05373 $0.00086
$350.00
$4.7slkw
$0.20lkw
$0.0s212 $0.00019
$0.044t4 $0.00019
$12,500
$4.50/kva
$0.2olkwPresent: $683,420
$0.04254 $0.00008
$12,500
$4.50/kva
$2.00/kva
$0.2olkwPresent: $617,940
$8.00
$0.09299 $0.00117
$0.07927 $0.001 17
Extra Laroe General Seruice - Schedule 25
Energy Charge:
First 500,000 kwhs
All over 500,000 kWhs
Demand Charge:
3,000 kva or less
Over 3,000 kva
Primary Volt. Discount
Annual Minimum
Clearwater - Schedule 25P
Energy Charge:
all k\A/hs
Demand Charge:
3,000 kva or less
3,000 - 55,000 kva
Over 55,000 kva
Primary Volt. Discount
Annual Minimum
Pumoinq Service - Schedule 3'l
Basic Charge
Energy Charge:
First 165 kwkwh
All additional kWhs
$5.25
$0.08247
$0.09197
$10.00
$0.09782
$0.07326
no charge
$5.25lkW
$0.06383
$0.054s9
$350.00
$4.75lkW
$0.2olkw
$0.05231
$0.04433
$12,500
$4.50/kva
$0.2olkw
$0.04262
$12,500
$4.50/kva
$2.00/kva
$0.2olkw
$8.00
$0.09416
$0.08044
$0.00
$0.00078
$0.00087
$0.00
$0.00052
$0.00038
no charge
$0.00047
$0.00041
$0.00
$0.00039
$0.00032
$0.00018
$0.00
$0.00066
$0.00056
$5.25
$0.08325
$0.09284
$10.00
$0.09834
$0.07364
$5.2slkw
$0.06430
$0.0s500
$350.00
$4.7slkw
$0.2olkw
$0.05270
$0.04465
$1 2,s00
$4.50/kva
$0.20lkw
$687,360
$0.04280
$12,500
$4.5O/kva
$2.00/kva
$0.2olkw
$619,920
$8.00
$0.09482
s0.08100
$5.25
$0.08224
$0.09r83
$10.00
$0.09686
$0.07216
no charge
$5.2slkw
$0.06344
$0.0s414
$350.00
$4.7s/kw
$0.2olkw
$0.05251
$0.04446
$12,500
$4.5O/kva
$0.2olkw
$0.04272
$r2,500
$4.50/kva
$2.00/kva
$0.2o/kw
$8.00
$0.09365
$0.07983
(1) lncludes all present rate adjustments: Schedule 59 - Residential & Farm Energy Rate Adjustment, Schedule 66 -
Temporary Power Cost Adjustment, Schedule 91 - Energy Efficiency Rider Adjustment, and Schedule 97 - Eamings
Test Rebate.
Stipulation and Settlement
Case No. AVU-E-15-05 and AVU-G-15-01
Avista
Page 2 ol 4Appendix D
=-(!\foY iD=E+E;E.n OEi FP<(uE
6(UE8ato.ij
c;z
o)o(uo
EE;5I' $sErE$
=egH'[[eucc;liEH= $;H$E$
sISfl= 3ga+a*
P * ;8 fl^ :!:e !e:e a a
;Eg$fl= 33833:
EEgEl'gE*;"R
oIc-EEE=
EEEH" ;sna;l$
3
g!|. eSSsp
88
EHT"EgEEB=
o
.xEcoo-o.
o
slOIqlOI
OI
@
IoG
Eoo6
@
aNNci
N
@
oo
Eoa
so
ci
@
N
o-
o@
@
N
s@6
oi
@
N
o
Eoo
Eocoo
Nqci
H
"{d
s
dlN
Ft@rl
o@6oi
ddbtd
EIPzl
q3
,El4
EoEo@
ooocIoC
Eo
oo
g
J8coo
oooF
CoE-9oa
EoIeL
9.oEgoa9>EQpEuooouEo
FdF
oyo.E o.Ecac6xCUEUo e toooN6NEi:f.=6oooocoE=8.,l'uEs
+5E6N6OiO5&,6o 6u)06ooa=E=bnbE6E
b=.9 b=<E<
f,p6E.EE
6@do9o
o Eo
oO oE-EE6E605ada
be b
EsEJE'6trb-<ft<i;u6ooo?3?EEE
E9EEo9EEE,N =d-d
oQo660
o@o
=E=o'!@L @5br52\2ol oPtsP
EtiEeoo
a
569
ciBH= sSaaEE':E*l co E
,uEl
***!e>eieF6NNOQ{-.i{iciii
R9r-oHo-B.6iaeoi0-' q
EHsssE
B gE 8d;6e
:e:e:eie:eA|:\9.!qolFOFOO0
EHi SEEH=
riHir EEtI=
EgEeSEseH'
EEE EEE El.9- E:r
EEE,'
i5
;Ix$;l[
gg eNora@
AVISTA UTILITIES
TDAHO GAS, CASE NO. AVU-G-i5{1
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective January 1, 2016
Present Base Present
Distribution Billing Present
Tvoe of Service Rate Rate Adi.(1) Billino Rate(a) (b) (c) (d)
General Seruice - Schedule 101
Basic Charge
Usage Charge:
All therms
54.25
$0.45372 $0.4474'.1 $0.90113
Lame General Service - Schedule 1ll
Usage Charge:
First 200 therms
200 - 1,000 therms
'l ,000 - 10,000 therms
All over 10,000 therms
Minimum Charge:
per month
per therm
lnterruDtible Service - Schedule 132
Usage Charge:
All Therms
Transoortation Service - Schedule 146
$4.25
$0.47500 $0.44741 $0.92241
$0.31030 $0.44741 $0.75771
$0.2309s $0.44741 $0.67836
$0.17850 $0.44741 $0.62s91
$95.00 $9s.00
$0.00000 $0.44741 $0.44741
$0.20459 $0.37021 $0.57480
$22s.00 $225.00
$0.12075
Sch 197 - 2013
General Earnings TestRate & PGA Rebatelncrease Exoiration(e) (D
1r.00
10.02374 $0.01,189
$0.02875 $0.01'l89t0.00924 30.01/Ag
$0.00688 $0.01't89$0.00531 $0.01/Ao
$5.7s
$0.0{489
$0.01513 $0.01,189
$0.00
30.00665
Sch 197 - 2014
Earnings Test
Rebate
Credit (2)
(s)
($0.00268)
($0.00268)
($0.00268)
($0.00268)
($0.00268)
($0.00268)
($0.00268)
Proposed
Billing
Rate
(h)
$5.25
$0.93708
$0.96337
$0.77916
$0.697,t5
$0.6,li143
$100.7s
$0.4s962
$0.60214
Proposed
Base
Dbtribution
Rato
(D
05.25
$0.47746
$0.50375
t0.319s4
$0.23783
$0.18381
$100.75
$0.00000
$0.21972
$22s.00
30.'t2740
Basic Charge
Usage Charge:
All Therms
i22s.00
($0.00268) 10.12472$0.1 2075
(1) lncludes Schedule 150 - Purchased Gas Cost Adjustment, Schedule 155 - Gas Rate Adjustment, and Schedule 1 97 - PGA/DSM Rebate
(2) The 2014 Eamings Test Rebate Credit will be effective January '1, 2016 through December 31, 2016
Stipulation and Settlement
Case No. AVU-E-15-05 and AVU-G-15-01
Avista
Page 4 of 4Appendix D
Schedule 197
Present Rebate Exoirinq I 2/31/201 5
Rebate of 2013 Earnings Test & DSM Deferrals
GeneralService
Large General Service
lnterruptible Service
Rate
Schedule
101
1',t11112
131t132
Total
Pro Forma
Therms
55,714,011
22,947,786
330,396
2013 Earnings
Rebate & DSM
Reduction$ 829,s82$ 341,693$ 4,920
Uniform Cents Reduction
Prooosed Rebate Effective 1/{/16 - 1?31/16
Rebate of 2014 Earnings Test
78,992,193 $ 1,176,194
0.01489
2014 Earnings
Pro Forma RebateTherms Reduction
55,714,011 $ (149,314)
22,947,786 $ (61,500)
330,396 $ (885)
2,707,661 $ (7,257)
81,699,854 $ (218,956)
GeneralService
Large GeneralService
lnterruptible Service
Transportation Service
Rate
Schedule
101
111t112
131t132
146
Total
2014 Earnings Test Balance
Uniform Cents Reduction
$
$
(219,212)
(0.00268)
Stipulation and Settlement
Case No. AVU-E-15-05 and AVU-G-15-01
Avista
Page 1 of 1Appendix E