20160812FCA Quarterly Report.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
August 12, 2016
Ms. Jean D. Jewell
Idaho Public Utilities Commission
4 72 W. Washington Street
Boise, Idaho 83702
Dear Ms. Jewell:
RE: AVU-E-15-05/AVU-G-15-0l
Electric and Natural Gas Fixed Cost Adjustment Mechanism
Quarterly Report
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Attached for filing with the Commission is an electronic copy of Avista's Electric and Natural Gas
Fixed Cost Adjustment Mechanism Quarterly Report.
The report consists of spreadsheets showing the monthly revenue deferral calculations for April
through June 2016. In addition, Avista has provided illustrative revenue deferral calculations for the
non-residential electric group on a rate schedule basis as required in the Settlement Stipulation
approved by the Commission in the above referenced docket. The other electric and natural gas
groups consist of only one rate schedule each and therefore would not change under the rate schedule
assumption.
Also included in the report are the monthly general ledger balances resulting from the deferral and
amortization activity during the second quarter of 2016.
Questions regarding this filing should be directed to Tara Knox at [phone].
Patrick Ehrbar
Senior Manager, Rates and Tariffs
Enc.
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 2016)
AVU-E-15-05 FCA Base -Rates Effective 1/1/2016
1st Quarter 2nd Quarter
Line 2016 2016 2016 YTD
No. Source A(!r-16 Mar-16 Jun-16 Total Total Total
(a) (b) (f) (g) (h)
Residential Group
Total Actual Billed Customers Revenue Reports 104,662 104,433 104,351
2 Total Actual Usage (kWhs) Revenue Reports 78,430,364 67,867,540 73,254,6 19
3 Total Actual Base Rate Revenue Revenue Reports $ 7,274,548 $ 6,313.939 $ 6,763,443
4 Total Actual Fixed Charge Revenue Revenue Reports $ 554,501 $ 554,696 $ 553,909
6 Exi,·ti11g C,utomer.,·
7 Actual Customers on System Outing Test Year (I)-(22) 102,937 102,491 102,127 309,271 307,555 616,&26
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $ 54.63 $ 50.15 $ 44.42 $72.77 $49.75 $61.29
9 Fixed Cost Adjustment Revenue (7) X (8) $ 5,623,088 $ 5,140,413 $ 4,536,490 $ 22,504,959 $ 15,299,99 1 $ 37,804,949
Ill
II Actual Base Rate Revenue (3)-(26) $ 7,183,192 $ 6,237,707 $ 6,681,2 10
12 Actual Fixed Charge Revenue (4)-(27) $ 545,846 $ 544,977 $ 542,950
13 Actual Usage (k Whs) (2)-(28) 77,464,163 67,080,715 72,410,324
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue (13) X (14) $ 1,766,958 $ 1,530,111 $ 1,651,679
16 Customer Fixed Cost Adjustment Revenue (11)-(12)-(15) $ 4,870,388 $ 4,162,618 $ 4,486,581 $ 20,994,050 $ 13,519,587 $ 34,513,637
17 Residential Revenue Per Customer Received $47.31 $40.61 $43.93 $67.88 $43.96 $55.95
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ 752,700 $ 977,795 $ 49,909 $ 1,510,909 $ 1,780,404 $ 3,291,313
21 New Cwttomen·
22 Actual Customers New Since Test Year Revenue Reports 1,725 1,942 2.224 4,821 5,89 1 10,712
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $33.90 $31.13 $27.57 $45.02 $30.59 $37.09
24 Fixed Cost Adjustment Revenue (22) X (23) $ 58,478 $ 60,446 $ 61,308 $ 217,062 $ 180,232 $ 397,295
LJ
26 Actual Base Rate Revenue Revenue Reports $ 91,356 $ 76.232 $ 82,232
27 Actual Fixed Charge Revenue Revenue Reports $ 8,655 $ 9,719 $ 10,958
28 Actual Usage (kWhs) Revenue Reports 966,201 786,825 844,295
29 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 22,039 $ 17,947 $ 19,258
31 Fixed Production and Transmission Rate per kWh Page I $ 0.02421 $ 0.02421 $ 0.02421
32 Fixed Production and Transmission Revenue (30) X (31) $ 23,396 $ 19,052 $ 20,444
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 37,267 $ 29,513 $ 31,572 $ 148,290 $ 98,35 1 $ 246,641
34 Residential Revenue Per Customer Received $2 1.60 $15.20 $14.20 $30.76 $0.55 $0.62
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ 21,212 $ 30,933 $ 29,736 $ 68,772 $ 81,88 1 $ 150,653
16 . ---37 Toi,;j Residential Deferral:" Surcharge (Rebate) (18)+(35) --$-773,912 $1,008,727 $ 79,645 $ 1,579,681 $1,862,285 $ 3,441,966
38 ~ferral -Revenue R!!~ Expenses __ ~ev Conv Fact.2!, ___ $ (4,349) $ _ (5,650) $ (288) $ (8,73~ s_ (10,287) s £19,017)
39 Customer Deposit ~te 1.00% 1.00% 1.00% ---\631 -2]24 -$-40 Interest on Deferral Avg Balance Cale $ $ 2,371 $ $ 1,262 6,825 $ 8,087
41 Monthly Residential Deferral Totals s 771,194 $ 1,005,448 $ 82,181 $ 1,572,213 $ 1,858,823 s 3,431,036
42
43 Cumulative Residential Deferral (Rebate)/Surcharge l:((37), (38), (40)) $ 2,343,407 $ 3,348,855 $ 3,431,036
ID Fixed Cost Adjustment Report Q2 2016.xlsx / Electric Deferral Page 1 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 2016)
A VU-E-15-05 FCA Base -Rates Effective 1/1/2016
1st Quarter 2nd Quarter
Line 2016 2016 2016 YTD
No. Source Apr-16 May-16 Jun-16 Total Total Total
(a) (b) (f) (g) (h)
Non-Residential Group
I Total Actual Billed Customers Revenue Reports 23,475 23,528 23,499
2 Total Actual Usage (kWhs) Revenue Reports 88,220,053 89,741,843 88,4 14,014
Total Actual Base Rate Revenue Revenue Reports $ 7,526,996 $ 7,680,3 16 $ 7,658,230
4 Total Actual Fixed Charge Revenue Revenue Reports $ 625,008 $ 624,449 $ 622,682
6 Exi\·ting C11.\'tomer.,·
7 Actual Customers on System During Test Year (!) • (22) 22,988 22,975 22,921 69,032 68,884 137,916
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $224.72 $218.11 $230.00 $232.84 $224.27 $228.56
9 FixedCostAdjustmentRevenue (7)x(8) $ 5,165,869 $ 5,010,992 $ 5,271,754 $16,073,528 $15,448,616 $ 31,522,144
11 Actual Base Rate Revenue / (3) • (26) $ 7,439,511 $ 7,589,398 $ 7,554,903
12 Actua!FixedChargeRevenue (4)-(27) $ 616,536$ 614,075$ 611 ,459
13 Actual Usage (kWhs) (2) -(28) 87,300,642 88,801,644 87,334,583
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue (13) x (14) $ 1,991,328 $ 2,025,565 $ 1,992,102
16 CustomerFixedCostAdjustmentRevenue (11)-(12)-(15) $ 4,831,646 $ 4,949,758 $ 4,951 ,343 $15,323,092 $14,732,747 $ 30,055,839
17 Non-Residential Revenue Per Customer Received $210.18 $215.44 $216.02 $221.97 $213.88 $217.93
18 Existing Customer Deferral· Surcharge (Rebate) (9) -(16) $ 334,223 $ 61,234 $ 320,412 $ 750,436 $ 715,868 $ 1,466,304
21 New c,,...tomer.,·
22 Actual Customers New Since Test Year Revenue Reports 487 553 578 1,439 1,618 3,057
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $120.98 $117.42 $123.82 $125.24 $120.78 $122.88
24 Fixed Cost Adjustment Revenue (22) x (23) $ 58,917 $ 64,932 $ 71 ,568 $ 180,218 $ 195,417 $ 375,635
26 Actual Base Rate Revenue Revenue Reports $ 87,486 $ 90,918 $ 103,326
27 Actual Fixed Charge Revenue Revenue Reports $ 8.472 $ 10,374 $ 11.223
28 Actua!Usage{kWhs) RevenueReports 919,411 940.199 1,079,431
29 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) x (29) $ 20,972 $ 21,446 $ 24,622
31 FixedProductionandTransmissionRateperkWh Page I wtdavg $ 0.02615 $ 0.02615 $ 0.02615
32 Fixed Production and Transmission Revenue (30) x (31) $ 24,038 $ 24,582 $ 28,222
33 Customer Fixed Cost Adjushnent Revenue (26) -(27) -(30) -(32) $ 34,004 $ 34,517 $ 39,259 $ 117,280 $ 107,780 $ 225,060
34 Non-Residential Revenue Per Customer Received $69.82 $62.42 $67.92 $81.50 $66.61 $73.62
35 NewCustomerDeferral-Surcharge(Rebate) (9)-(33) $ 24,913$ 30,415 $ 32,308$ 62,939$ 87,636$ 150,575
37 -Total Non-Residential Deferral • $;,..charge (Rcl>;;;j" -(18)+ (35) -$ 359,135 $ 91,650 $ 352,7~ 813,374
38 Deferral· Revenue Related !expenses Rev <::onv Factor $ (J,9,31) $ (354) S_il,&51) $ {~,336}
39 Customer Deposit Rate 1.00% 1.00% 1.00%
40 lnterestonDeferral -" --AvgBalanceCal-c--$-" 824 $ 1,011 $ 1,196 $ 978 $ 3,032 $ 4,010
4 LMonthly Non-Residential Deferral Totals $ 358,028 S 92,307 $ 352,065 $ 810,016 $ 802,400 $ 1,612,416
Cumulative Non-Residential Deferral 43 (Rebate)/Surcharge ~((37), (38), (40)) $ 1,168,044 $ 1,260,352 $ 1,612,416
ID Fixed Cost Adjustment Report Q2 2016.xlsx / Electric Deferral Page 2 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (Calendar Year 2016)
AVU-G-15-01 FCA Base -Rates Effective 1/1/2016
2nd Quarter
Line 1st Quarter 2016 2016 2016 YTD
No. Source Aer-16 May-16 Jun-16 Total Total Total
(a} (b) (f) (g) (h) (o) (p) (s)
Residential Group
Total Actual Billed Customers Revenue Reports 78,247 78,230 78,297
Total Actual Usage (Therms) Revenue Reports 2,663,108 1,813,664 1,388,507
3 Total Actual Base Rate Revenue Revenue Reports $ 1,677,033 $ 1,269,350 $ 1,071.981
4 Total Actual Fixed Charge Revenue Revenue Reports $ 413,651 $ 413,691 $ 414,412
6 Exi\·ting C,utomers
7 Actual Customers on System During Test Year (1)-(22) 76,047 75,764 75,622 228,544 227,433 455,977
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $ 24.66 $ 16.04 $ 10.18 $49.23 $16.97 $33.14
9 Fixed Cost Adjustment Revenue (7) X (8) $ 1,875,051 $ 1,215,273 $ 769,902 $ 11,251,795 $ 3,860,226 $ 15,112,021
Ill
II Actual Base Rate Revenue (3)-(26) $ 1,614,705 $ 1,231,283 $ 1,036,947
12 Actual Fixed Charge Revenue (4)-(27) $ 402,578 $ 401,302 $ 400,805
13 Actual Usage (Therms) (2)-(28) 2,555,762 1,759,877 1,343,537
16 Customer Fixed Cost Adjustment Revenue (11) -(12)-(15) $ 1,212,128 $ 829,981 $ 636,142 $ 9,922,894 $ 2,678,251 $ 12,601,145
17 Residential Revenue Per Customer Received $15.94 $10.95 $8.41 $43.42 $11.78 $27.64
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ 662,923 $ 385,292 $ 133,760 $ 1,328,901 $ 1,181,975 $ 2,510,876
19
21 New Cu,\·fomer.\'
22 Actual Customers New Since Test Year Revenue Reports 2.200 2.466 2,675 5,924 7,341 13,265
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $23.23 $15.11 $9.59 $46.04 $15.53 $29.16
24 Fixed Cost Adjustment Revenue (22) X (23) $ 51,100 $ 37,262 $ 25,655 $ 272,770 $ 114,017 $ 386,787
26 Actual Base Rate Revenue Revenue Reports $ 62,328 $ 38,067 $ 35.033
27 Actual Fixed Charge Revenue Revenue Reports $ 11,074 $ 12,389 $ 13,607
28 Actual Usage (Therms) Revenue Reports 107,346 53,787 44,970
·~11
31 Fixed Production and UG Storage Rate per Thenn Page 1 $ 0.02769 $ 0.02769 $ 0.02769
32 Fixed Production and UG Storage Revenue (30) X (31) $ 2,972 $ 1,489 $ 1,245
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 48,282 $ 24,189 $ 20,181 $ 224,534 $ 92,652 $ 317,185
34 Residential Revenue Per Customer Received $21.95 $9.81 $7.54 $37.90 $12.62 $23.91
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ 2,818 $ 13,073 $ 5,474 $ 48,237 $ 21,365 $ 69,602
36
Total Resident;;;j Deferral"':' Surcharg; (Reba;) n-665,741 3 9s'.36s $1 139,234-l,3Tl,138 -1,20:\340 -$ 37 (18) + (35) $ $ $ $ 2,580,478
38 Deferral -R,everme Related ExJ"'.nses R~Conllictqr $ (3,830) $ (2,226) $ (773) $ (7,678) $ _(~222.. $_ _(14,5W -39 Customer Deposit Rate 1.00% 1.00% 1.00%
40 Tni:'est :D':fe.;r--------Av7 Balance c';1;'° -~$ n
1,418
41 Monthly Residential Deferral Totals $ 663,328 $ 397,999 $ 140,546 $ 1,370,852 $ 1,201,874 $ 2,572,726
42
43 Cumulative Residential Deferral (Rebate )/Surcharge L((37), (38), (40)) $ 2,034,180 $ 2,432,180 $ 2,572,726
ID Fixed Cost Adjustment Report Q2 2016.xlsx / Natural Gas Deferral Page 3 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (Calendar Year 2016)
AVU-G-15-01 FCA Base -Rates Effective 1/1/2016
2nd Quarter
Line 1st Quarter 2016 2016 2016 YTD
No. Source A~r-16 Mar-16 Juo-16 Total Total Total
(a) (b) (f) (g) (h) (o) (p) (s)
Non-Residential Group
Total Actual Billed Customers Revenue Reports 1,425 1,433 1,426
2 Total Actual Usage (Thenns) Revenue Reports 1,268,963 1,210,358 1,031,812
3 Total Actual Base Rate Revenue Revenue Reports $ 456,530 $ 403,956 $ 362.799
4 Total Actual Fixed Charge Revenue Revenue Reports $ 143,810 $ 144,730 $ 144,138
6 Exi,·tin,: Customer..·
7 Actual Customers on System During Test Year (1)-(22) 1,410 1,417 1,409 4,204 4,236 8,440
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $278.75 $200.50 $2 10.35 $45 1.17 $229.82 $340.08
9 Fixed Cost Adjushnent Revenue (7) X (8) $ 393,034 $ 284,108 $ 296,386 $ 1,896,723 $ 973,528 $ 2,870,25 1
II Actual Base Rate Revenue (3) • (26) $ 45 1,440 $ 401 ,195 $ 357,658
12 Actual Fixed Charge Revenue (4)-(27) $ 142,299 $ 143,118 $ 141,998
13 Actual Usage (Thenns) (2)-(28) 1,253,553 1,203,953 1,016,700
16 Customer Fixed Cost Adjushnent Revenue (11)-(12)-(15) $ 309,141 $ 258,077 $ 215,660 $ 1,719,203 $ 782,879 $ 2,502,082
17 Non-Residential Revenue Per Customer Received $219.25 $182.13 $153.06 $408.94 $184.82 $296.46
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ 83,892 $ 26,031 $ 80,726 $ 177,520 $ 190,649 $ 368,169
20
21 New Customer..·
22 Actual Customers New Since Test Year Revenue Reports 15 16 17 53 48 IOI
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $241.80 $173.93 $182.47 $391.62 $198.16 $299.68
24 Fixed Cost Adjusbnent Revenue (22) X (23) $ 3,627 $ 2,783 $ 3,102 $ 20,756 $ 9,512 $ 30,268
26 Actual Base Rate Revenue Revenue Reports $ 5,090 $ 2,761 $ 5,141
27 Actual Fixed Charge Revenue Revenue Reports $ 1,511 $ 1,612 $ 2,141
28 Actual Usage (Thenns) Revenue Reports 15.410 6,405 15,112
31 Fixed Production and UG Storage Rate per Thenn Page I wtd avg $ 0.02869 $ 0.02869 $ 0.02869
32 Fixed Production and UG Storage Revenue (30) X (31) $ 442 $ 184 $ 433
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 3,136 $ 965 $ 2,567 $ 29,270 $ 6,669 $ 35,939
34 Non-Residential Revenue Per Customer Received $209.10 $60.32 $150.99 $552.27 $138.93 $355.83
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ 491 $ 1,818 $ 535 $ (8,514) $ 2,843 $ (5,671)
37 Total Non-Residential Defemtl -Surcharge (Rebate) ~ (18) + (35) $ $ s 81,261 r -s $ 84,383 27,848 169,006 193,493 362,498
38 Deferral -Revenue Related Expe~ Rev Conv Factor $ _ (485) $ (150) $ (466) _s _ (1,026) S _{ill2) $ (~)27)
39 Customer Deposit ~e 1.00% 1.00% 1.00%
Ini erest on Deferral ~-M -$ 40 Avg Balance Cale $ 175 s 222 s 267 168 $ 664 s 832
41 Monthly Non-Residential Deferral Totals s 84,073 s 27,920 s 81,062 s 168,148 s 193,055 s 361,203
43 Cumulative Non-Residential Deferral (Rebate)/Surcharge ~((37), (38), (40)) $ 252,221 $ 280,141 $ 361,203
ID Fixed Cost Adjustment Report Q2 2016.xlsx / Natural Gas Deferral Page 4 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Balance Sheet Accounts
GL Account Balance Accounting Period : '201604, 201605, 201606'
Jurisdiction: ID FCA Deferred Revenue
Ferc
Acct
186328
186338
Accounting Beginning
Ferc Acct Desc Service Period Balance
Monthly
Activity
REG ASSET-DECOUPLING DEFERRED ED 20 1604 1,572,212.96 771,193.75
REG ASSET-DECOUPLING DEFERRED 20 1605 2,343,406.71 1,005,448.41
REG ASSET-DECOUPLING DEFERRED 201606 3,348,855.12 82,180.66
Electric Service Sum: 1,858,822.82
REG ASSET-DECOUPLING DEFERRED GD 201604 1,370,851.75 663,328.45
REG ASSET-DECOUPLING DEFERRED 201605 2,034,180.20 397,999.44
REG ASSET-DECOUPLING DEFERRED 201606 2,432,179.64 140,545.94
Natural Gas Service Sum: 1,201,873.83
FERC Acct 186328 Sum: 3,060,696.65
REG ASSET NON-RES DECOUPLING D ED 201604 810,016.25 358,027.90
REG ASSET NON-RES DECOUPLING D 201605 1,168,044.l5 92,307.36
REG ASSET NON-RES DECOUPLING D 201606 1,260,35 1.51 352,064.98
Electric Service Sum: 802,400.24
REG ASSET NON-RES DECOUPLING D GD 201604 168,148.01 84,073.13
REG ASSET NON-RES DECOUPLING D 201605 252,221.14 27,919.67
REG ASSET NON-RES DECOUPLING D 201606 280,140.81 81,062.09
Natural Gas Service Sum: 193,054.89
FERC Acct 186338 Sum: 995,455.13
GL Account Balance Accounting Period : '201604, 201605, 201606'
Jurisdiction:ID FCA Accumulated Deferred Taxes
Ferc
Acct
283328
Accounting Beginning
Ferc Acct Desc Service Period Balance
Monthly
Activity
ADFIT DECOUPLING DEFERRED REV ED 201604 -833,780.20 -395,227.58
ADFIT DECOUPLING DEFERRED REV 201605 -1,229,007. 78 -384,214.52
ADFIT DECOUPLING DEFERRED REV 201606 -1,613,222.30 -1 51,985.97
Electric Service Sum: -931,428.07
ADFIT DECOUPLING DEFERRED REV GD 201604 -538,649.95 -131,970.86
ADFIT DECOUPLING DEFERRED REV 201605 -670,620.81 -27,019.34
ADFIT DECOUPLING DEFERRED REV 201606 -697,640.15 -49,200.9 l
Natural Gas Service Sum: -208, 191.11
FERC Acct 283328 Sum: -1,139,619.18
file: ID Fixed Cost Adjustment Report Q2 2016.xlsx / Accounting Balances
Ending Balance
2,343,406.71
3,348,855.12
3,431,035.78
2,034,180.20
2,432,179.64
2,572,725.58 :
I
1,168,044.15
1,260,351.5 1
1,612,416.49
252,221.14
280,140.81
361,202.90
I
Ending Balance
-1,229,007.78
-1,613,222.30
-1, 765,208.27
-670,620.81
-697,640.15
-746,84 1.06
I
Page 5 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Income Statement Accounts
GL Account Balance Accounting Period : '201604, 201605, 201606'
Jurisdiction: ID FCA Deferred Revenue
Ferc
Acct
456328
456338
495328
495338
Accounting Beginning
Ferc Acct Desc Service Period Balance
Monthly
Activity
RESIDENTIAL DECOUPLING DEFERRE ED 201604 -1,570,951.26 -769,562.92
RESIDENTIAL DECOUPLING DEFERRE 201605 -2,340,514.18 -1,003,077.62
RESIDENTIAL DECOUPLING DEFERRE 201606 -3,343,591.80 -79,356.88
FERC Acct 456328 Sum: -1,851,997.42
NON-RES DECOUPLING DEFERRED RE ED 201604 -809,038.31 -357,204.05
NON-RES DECOUPLING DEFERRED RE 201605 -1, 166,242.36 -9 1,295.95
NON-RES DECOUPLING DEFERRED RE 201606 -1,257,538.31 -350,868.49
FERC Acct 456338 Sum: -799,368.49
RESIDENTIAL DECOUPLING DEFERRE GD 201604 -1,369,459.57 -661,910.28
RESIDENTIAL DECOUPLING DEFERRE 201605 -2,031,369.85 -396, 139.23
RESIDENTIAL DECOUPLING DEFERRE 201606 -2,427,509.08 -138,461.43
FERC Acct 495328 Sum: -1,196,510.94
NON-RES DECOUPLING DEFERRED RE GD 201604 -167,979.82 -83,898.05
NON-RES DECOUPLING DEFERRED RE 201605 -251,877.87 -27,697.94
NON-RES DECOUPLING DEFERRED RE 201606 -279,575.81 -80,794.98
FERC Acct 495338 Sum: -192,390.97
GL Account Balance Accounting Period : '201601, 201602, 201603'
Jurisdiction:ID FCA Interest Income or Expense
Ferc Accounting Beginning Monthly
Acct Ferc Acct Desc Service Period Balance Activity
419605 INT INC ON 0TH DEFERRALS-IV FU ED 201604 -2,239.64 -2,454.68
INT INC ON 0TH DEFERRALS-IV FU 201605 -4,694.32 -3,382.20
INT INC ON 0TH DEFERRALS-IV FU 201606 -8,076.52 -4,020.27
Electric Service Sum: -9,857.15
INT INC ON 0TH DEFERRALS-IV FU GD 201604 -1 ,560.37 -1,593.25
INT INC ON 0TH DEFERRALS-IV FU 201605 -3, 153.62 -2,08 1.94
INT INC ON 0TH DEFERRALS-IV FU 201606 -5,235.56 -2,351.62
Natural Gas Service Sum: -6,026.81
FERC Acct 419605 Sum: -15,883.96
431605 INT EXP ON 0TH DEFERRALS-IV FU ED 201604 0.00 0.00
INT EXP ON 0TH DEFERRALS-IV FU 201605 0.00 0.00
INT EXP ON 0TH DEFERRALS-IV FU 201606 0.00 0.00
Electric Service Sum: 0.00
INT EXP ON 0TH DEFERRALS-IV FU GD 201604 0.00 0.00
INT EXP ON 0TH DEFERRALS-IV FU 201605 0.00 0.00
INT EXP ON 0TH DEFERRALS-IV FU 201606 0.00 0.00
file: ID Fixed Cost Adjustment Report Q2 2016.xlsx / Accounting Balances
Ending Balance
-2,340,514.18
-3,343,59 1.80
-3,422,948.68
l
-1,166,242.36
-1,257,538.3 1
-1 ,608,406.80
j
-2,031,369.85
-2,427,509.08
-2,565,970.51
~
-251,877.87
-279,575.81
-360,3 70. 79
~
Ending Balance
-4,694.32
-8,076.52
-12,096.79
-3,153.62
-5,235.56
-7,587.18
0.00
0.00
0.00
000
0.00
000
Page 6 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Financial Reporting Contra Asset Accounts
GL Account Balance Accounting Period : '201604, 201605, 201606'
Jurisdiction:ID
Ferc
Acct
2533 11
4953 11
Accounting Beginning
Ferc Acct Desc Service Period Balance
Monthly
Activity
CONTRA DECOUPLING DEFERRED REV GD 201604 0.00 -370,342.00
CONTRA DECOUPLING DEFERRED REV 201605 -370,342.00 -348, 721.00
CONTRA DECOUPLING DEFERRED REV 201606 -719,063.00 -81,034.00
Natural Gas Service Sum: -800,097.00
FERC Acct 25331 1 Sum: -800,097.00
CONTRA DECOUPLING DEFERRAL GD 201604 0.00 370,342.00
CONTRA DECOUPLING DEFERRAL 201605 370,342.00 348,721.00
CONTRA DECOUPLING DEFERRAL 201606 719,063.00 81,034.00
Natural Gas Service Sum: 800,097.00
FERC Acct 495311 Sum: 800,097.00
file: ID Fixed Cost Adjustment Report Q2 2016.xlsx / Accounting Balances
Ending Balance
-370,342.00
-7 19,063.00
-800,097.00
I
370,342.00
719,063.00
800,097.00
I
Page 7 of 11
NOTES
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
1) The following table shows how the decoupled revenue per customer has tracked with use per customer for
the 1st and 2nd quarters of 2016. The similarity of the percentage change indicates that the mechanism is
working as intended.
Summarized Quarterly and Year to Date Use per Customer and Fixed Cost Adjustment Revenue Per Customer
Change versus Authorized
YTD
Ql Q2 Q3 Q4 Average %
Electric Residential
Change in Use per Customer (270) (222) (492) -8.6%
Change in FCA Revenue per Customer -$15.09 -$17.37 -$32.46 -8.9%
Deferral per Average Customer $15.09 $17.37 $32.46
Electric Non-Residential
Change in Use per Customer (705) (407) (1,112) -4.6%
Change in FCA Revenue per Customer -$34.63 -$31.18 -$65.81 -4.8%
Deferral per Average Customer $34.63 $31.18 $65.81
Natural Gas Residential
Change in Use per Customer (38) (32) (70) -16.8%
Change in FCA Revenue per Customer -$17.62 -$15.59 -$33.21 -16.7%
Deferral per Average Customer $17.62 $15.59 $33.21
Natural Gas Non-Residential
Change in Use per Customer (809) (586) (1,395) -15.4%
Change in FCA Revenue per Customer -$119.10 -$135.02 -$254.12 -12.5%
Deferral per Average Customer $119.10 $135.02 $254.12
2) If the FCA mechanism had been determined by schedule the electric residential and both natural gas groups
would not change. The electric non-residential group would consist of three separate rate schedule groups.
Pages 9 through 11 of this report show the illustrative calculations for the electric non-residential group on a by
schedule basis.
3) The contra asset accounting shown on page 7 is for financial reporting purposes only. Generally Accepted
Accounting Principles allow revenue recognition from alternative revenue programs up to the amount
expected to be collected within 24 months following the end of the annual period in which they are recognized.
Due to the 3% annual rate increase limitation a portion of the 2016 natural gas surcharge may not be fully
recovered by 12/31/2018 and therefore is not recognizable as income for financial reporting purposes in 2016.
The income statement impact of the contra deferral will be eliminated for normalized Idaho results reporting.
file: ID Fixed Cost Adjustment Report Q2 2016.xlsx / Notes Page 8 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho) I ILLUSTRATIVE
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2016) ELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
AVU-E-15-05 FCA Base -Rates Effective 1/1/2016
1st Quarter 2nd Quarter
Line 2016 2016 2016 YTD
No. Source Apr-16 May-16 Jun-16 Total Total Total
(a) (b) (f) (g) (h)
Schedule 11/12
Total Actual Billed Customers Revenue Reports 20,930 20,983 20,990
2 Total Actual Usage (kWhs) Revenue Reports 25,681,761 26,927.4 12 27,198,444
3 Total Actual Base Rate Revenue Revenue Reports $ 2,654,524 $ 2.759,533 $ 2,770,714
4 Total Actual Fixed Charge Revenue Revenue Repons $ 2 12,623 $ 213,191 $ 213,212
6 Existing C11.,·tomer.,·
7 Actual Customers on System During Test Year (I) -(22) 20,469 20,459 20,444 61,466 61,372 122,838
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $ 99.61 $ 9602 $ 95.22 $114.67 $96.95 $105.82
9 Fixed Cost Adjustment Revenue (7) X (8) $ 2,038,942 $ 1,964,392 $ 1,946,590 $ 7,048,256 $ 5,949,924 $ 12,998,180
Ill
II Actual Base Rate Revenue (3)-(26) $ 2,605,070 $ 2,712,631 $ 2,716,499
12 Actual Fixed Charge Revenue (4)-(27) $ 208,038 $ 207,838 $ 207,756
13 Actual Usage (kWhs) (2)-(28) 25,205,723 26,501,674 26,693,954
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue (13) X (14) $ 574,943 $ 604,503 $ 608,889
16 Customer Fixed Cost Adjustment Revenue (11) -(12)-(15) $ 1,822,090 $ 1,900,290 $ 1,899,855 $ 6,758,562 $ 5,622,234 $ 12,380,796
17 Residential Revenue Per Customer Received $89.02 $92.88 $92.93 $109.96 $91.61 $100.79
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ 216,853 $ 64,102 $ 46,736 $ 289,694 $ 327,690 $ 617,384
20
21 New Cu.,·tomer.,·
22 Actual Customers New Since Test Year Revenue Reports 461 524 546 1,362 1,531 2,893
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $57.47 $55.40 $54.93 $66.02 $55.86 $60.64
24 Fixed Cost Adjustment Revenue (22) X (23) $ 26,493 $ 29,027 $ 29,994 $ 89,918 $ 85,514 $ 175,433
26 Actual Base Rate Revenue Revenue Repons $ 49,455 $ 46.902 $ 54,214
27 Actual Fixed Charge Revenue Revenue Repons $ 4,585 $ 5,353 $ 5,456
28 Actual Usage (kWhs) Revenue Repons 476,038 425,738 504,490
29 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 10,858 $ 9,711 $ 11,507
31 Fixed Production and Transmission Rate per kWh Page I $ 0.02998 $ 0.02998 $ 0.02998
32 Fixed Production and Transmission Revenue (30) X (31) $ 14,272 $ 12,764 $ 15,125
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 19,739 $ 19,074 $ 22,126 $ 70,837 $ 60,938 $ 131,775
34 Residential Revenue Per Customer Received $42.82 $36.40 $40.52 $52.01 $0.71 $0.75
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ 6,755 $ 9,953 $ 7,868 $ 19,082 $ 24,576 $ 43,658 -,h -----14Tss's ---37 Total Schedule 11/12 Deferral -Surcharge (Rebate) (18)+(35) $ 223,607 s 54,604 $ 308,775 $ 352,266 $ 661,04 1
38 Deferra!..;..Jievenue l:lela!ed Expenses --~ Rev Conv Factor J... _ (1,253) $ (370) s __ (270) $ (1,674) $ _(1,893) $ (3,567)
39 Customer Deposit Rate 1.00% 1.00% 1.00%
Interest :n Deferral -Avg Balance Cak $ $ 473 $ 526 $ 469 $ 1,348 $ 1,817 40 349
41 Monthly Schedule 11/12 Deferral Totals s 222,703 $ 74,157 $ 54,860 $ 307,571 s 351,721 s 659,291
4 "}
43 Cumulative Schedule I I /12 Deferral (Rebate )/Surcharge ~((37), (38), (40)) $ 530,274 $ 604,431 $ 659,291
ID Fixed Cost Adjustment Report Q2 2016.xlsx / Electric by Schedule Page 9 of 11
.
•
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho) ILLUSTRATIVE
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2016) ELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
AVU-E-15-05 FCA Base -Rates Effective 1/1/2016
1st Quarter 2nd Quarter
Line 2016 2016 2016 YTD
No. Source Apr-16 May-16 Jun-16 Total Total Total
(a) (b) (f) (g) (h)
Schedule 21/22
I Total Actual Billed Customers Revenue Repons 1,146 1,141 1,135
2 Total Actual Usage (kWhs) Revenue Reports 59,191,389 57,983,245 54,497,263
3 Total Actual Base Rate Revenue Revenue Reports $ 4,570,206 $ 4.491,236 $ 4,294,026
4 Total Actual Fixed Charge Revenue Revenue Reports $ 401.100 $ 399,957 $ 398.207
6 Exi\·ting C11.domen·
7 Actual Customers on System During Test Year (I )-(22) 1,134 1,126 1,119 3,383 3,379 6,762
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $2,490.00 $2,395.52 $2,487.77 $2,451.48 $2,457.78 $2,454.63
9 Fixed Cost Adjustment Revenue (7) X (8) $ 2,823,659 $ 2,697,357 $ 2,783,819 $ 8,293,365 $ 8,304,835 $ 16,598,200
II Actual Base Rate Revenue (3)-(26) $ 4,533,205 $ 4,448,231 $ 4,245,741
12 Actual Fixed Charge Revenue (4)-(27) $ 397,333 $ 395,047 $ 392,587
13 Actual Usage (kWhs) (2)-(28) 58,758,029 57,478,485 53,929,583
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue (13)x (l4) $ 1,340,271 s 1,311,084 $ 1,230,134
16 Customer Fixed Cost Adjustment Revenue (11)-(12)-(15) $ 2,795,601 $ 2,742,100 $ 2,623,02 1 s 7,864,320 $ 8,160,722 $ 16,025,042
17 Non-Residential Revenue Per Customer Received $2,465.26 $2,435.26 $2,344.08 $2,324.66 $2,415.13 $2,369.87
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ 28,058 $ (44,743) $ 160,798 $ 429,046 $ 144,113 $ 573,159
LU
21 New C1utomers
22 Actual Customers New Since Test Year Revenue Reports 12 15 16 37 43 80
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $1,214.00 $1,167.94 $1,212.92 $1,195.41 $1 ,197.53 $1,196.55
24 Fixed Cost Adjustment Revenue (22) X (23) $ 14,568 $ 17,519 $ 19,407 $ 44,230 $ 51 ,494 $ 95,724
26 Actual Base Rate Revenue Revenue Reports $ 37,001 $ 43.005 $ 48,285
27 Actual Fixed Charge Revenue Revenue Repons $ 3,767 $ 4,910 $ 5.620
28 Actual Usage (k Whs) Revenue Reports 433,360 504,760 567,680
29 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 9,885 $ 11,514 $ 12,949
31 Fixed Production and Transmission Rate per kWh Page I wtd avg $ 0.02487 $ 0.02487 $ 0.02487
32 Fixed Production and Transmission Revenue (30) X (3 )) $ 10,778 $ 12,553 $ 14,118
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) s 12,571 $ 14,028 $ 15,598 $ 40,067 $ 42,198 $ 82,265
34 Non-Residential Revenue Per Customer Received $1,047.61 $935.20 $974.90 $1,082.90 $0.82 $0.86
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ 1,997 $ 3,491 $ 3,808 $ 4,163 $ 9,296 $ 13,459 ---(4i'.isii s 37 Total Schedule 21122 Deferral-Surcharge (Rebate) (18) + (35) $ 30,055 $ 164,607 $ 433,208 $ 153,409 $ 586,618
38 Deferral -Revenue Related Ex~nses --Rev Conv Factor $ (162) $ 259 $ (929) S (2,479) $ _(833) $ (3,312) ----39 Customer Deposit Rate 1.00% 1.00% 1.00%
40 Interest on Deferral Avg Balance Cale $ 372 $ 367 $ 419 $ 408 $ 1,158 s 1,566
41 Monthly S<hedule 21n2 Deferral Totals s 30,264 s (40,626) S 164,096 s 431,138 s 153,735 s 584,872 --
43 Cumulative Schedule 21/22 Deferral (Rebate)/Surcharge i:((37), (38), (40)) $ 461,402 $ 420,776 $ 584,872
ID Fixed Cost Adjustment Report Q2 2016.xlsx / Electric by Schedule Page 10 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2016
Avista Utilities
,I Electric Fixed Cost Adjustment Mechanism (Idaho) ILLUSTRATIVE
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2016) ELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
A VU-E-15-05 FCA Base -Rates Effective 1/1/2016
1st Quarter 2nd Quarter
Line 2016 2016 2016 YTD
No. Source Apr-16 May-16 Jun-16 Total Total Total
(a) (b) (f) (g) (h)
Schedule 31/32
I Total Actual Billed Customers Revenue Reports 1,399 l,404 1,374
2 Total Actual Usage (k Whs) Revenue Reports 3,346,903 4,831.186 6,718,307
3 Total Actual Base Rate Revenue Revenue Reports $ 302,266 $ 429,547 $ 593,490
4 Total Actual Fixed Charge Revenue Revenue Reports $ l l,285 $ l l,30 l $ l 1,263
6 Exi,·ti11i: C,utomen.·
7 Actual Customers on System During Test Year (l)-(22) l,385 1,390 1,358 4,183 4,133 8,3 16
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $169.48 $196.98 $331.94 $163.04 $232. I I $197.37
9 Fixed Cost Adjustment Revenue (7) X (8) $ 234,734 $ 273,796 $ 450,778 $ 681,987 $ 959,308 $ 1,641,295
II Actual Base Rate Revenue (3)-(26) $ 301,236 $ 428,536 $ 592,663
12 Actual Fixed Charge Revenue (4)-(27) $ I 1,165 $ I 1,190 $ I l,I 16
13 Actual Usage (kWhs) (2)-(28) 3,336,890 4,821,485 6,71 l,046
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.0228 1
15 Variable Power Supply Revenue (13)x (14) $ 76,I 14 $ 109,978 $ 153,079
16 Customer Fixed Cost Adjustment Revenue (I I)-(12)-(15) $ 213,956 $ 307,368 $ 428,468 $ 700,210 $ 949,791 $ 1,650,00 1
17 Non-Residential Revenue Per Customer Received $154.48 $221. 13 $315.51 $167.39 $229.81 $198.41
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ 20,778 $ (33,571) $ 22,3 I I $ (18,223) $ 9,517 $ (8,706)
21 New CtL\'lomer.\'
22 Actual Customers New Since Test Year Revenue Reports 14 14 16 40 44 84
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $123.5 I $143.54 $24 1.89 $) 18.45 $172.93 $)46.99
24 Fixed Cost Adjustment Revenue (22) X (23) $ 1,729 $ 2,010 $ 3,870 $ 4,738 $ 7,609 $ 12,347
26 Actual Base Rate Revenue Revenue Reports $ 1,030 $ !,OJ I $ 827
27 Actual Fixed Charge Revenue Revenue Reports $ 120 $ Ill $ 147
28 Actual Usage (k Whs) Revenue Reports 10,0 13 9,701 7,26 1
29 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 228 $ 221 $ 166
31 Fixed Production and Transmission Rate per kWh Page I wtd avg $ 0.01764 $ 0.01764 $ 0.01764
32 Fixed Production and Transmission Revenue (30) X (31) $ 177 $ 171 $ 128
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 505 $ 508 $ 386 $ 1,554 $ 1,399 $ 2,953
34 Non-Residential Revenue Per Customer Received $36.10 $36.28 $24. 12 $38.85 $0. 18 $0.24
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ 1,224 $ 1,502 $ 3,484 $ 3,184 $ 6,210 $ 9,394 -----(isi+(35) -(32,070)$ -(15,039) $ is,121 ~ 688 37 Total Schedule 31/32 Deferral -Surcharge (Rebate) $ 22,001 $ 25,795 $
l§_ Deferral -Revenue Related _Expenses --R~ £on". F act~,r $ -(120) $ .J2.4 ~ j l29) 1 _ 105 $ -(W s 50
39 Custom<::_Dep~t Rate 1.00% 1.00% 100% --------(7) $ (10) $-(2 iis 40 Interest on Deferral Avg Balance Cale $ (3) $ 59 $ 38
41 Monthly Schedule 31/32 Deferral Totals s -21,878 $ (31,883) S 25,656 s (14,875) S 15,651 s 776
43 Cumulative Schedule 3 I /32 Deferral (Rebate )/Surcharge L((37), (38), (40)) $ 7,003 $ (24,880) $ 776
44 Total Cumulative Non-Residential Deferral if calculated Sch I 1/12 line (43) +Sch 21/22 $ 998,679 $ 1,000,327 $ 1,244,940 by Schedule line (43) +Sch 31/32 line (43)
JD Fixed Cost Adjustment Report Q2 2016.xlsx / Electric by Schedule Page 11 of 11 .