20161114FCA Quarterly Report.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
November 14, 2016
Ms. Jean D. Jewell
Idaho Public Utilities Commission
472 W . Washington Street
Boise, Idaho 83 702
Dear Ms. Jewell:
RE: AVU-E-15-05/AVU-G-15-01
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 July, August
and September 2016. In addition, A vista 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 3rd quarter of 2016.
Questions regarding this filing should be directed to Tara Knox at [phone].
Sincerely,
~~-
~~·$t;Al ~~7
Tara Knox on bet{aii;­
Patrick Ehrbar
Senior Manager, Rates and Tariffs
Enc.
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd Quarter 2016
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 20 16)
AVU-E-15-05 FCA Base -Rates Effective 1/1/2016
1st Quarter 2nd Quarter 3rd Quarter
Line 2016 2016 2016 2016 YTD
No. Source Jul-16 Aug-16 Sep-16 Total Total Total Total
(a) (b) (i) (j) (k)
Residential Group
I Total Actual Billed Customers Revenue Reports 104,487 104,613 105,108
2 Total Actual Usage (kWhs) Revenue Reports 85,459,015 88.077,699 62,023,221
3 Total Actual Base Rate Revenue Revenue Reports $ 7,879.253 $ 8,154,876 $ 5,827.065
4 Total Actual Fixed Charge Revenue Revenue Reports $ 554.778 $ 556,348 $ 556,950
6 Exidim: C,utomer.\·
7 Actual Customers on System During Test Year (1)-(22) 102,265 102,160 102,556 309,271 307,555 306,981 923,807
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $ 49.88 $ 50.44 $ 34.91 $72.77 $49.75 $45.06 $55.90
9 Fixed Cost Adjustment Revenue (7) X (8) $ 5,100,872 $ 5,153,327 $ 3,579,879 $ 22,504,959 $ 15,299,991 $ 13,834,078 $ 51,639,028
111
II Actual Base Rate Revenue (3)-(26) $ 7,787,144 $ 8,041,125 $ 5,716,409
12 Actual Fixed Charge Revenue (4) • (27) $ 543,735 $ 544,234 $ 544,020
13 Actual Usage (k Whs) (2) -(28) 84,501,465 86,885,426 60,868,919
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue (13) X (14) $ 1,927,478 $ 1,981,857 $ 1,388,420
16 Customer Fixed Cost Adjustment Revenue (1 1) -(12) -(15) $ 5,315,931 $ 5,515,034 $ 3,783,969 $ 20,994,050 $ 13,519,587 $ 14,614,933 $ 49,128,570
17 Residential Revenue Per Customer Received $51.98 $53.98 $36.90 $67.88 $43.96 $47.61 $53.18
18 Existing Customer Deferral· Surcharge (Rebate) (9) -(16) $ (215,058) $ (36 1,707) $ (204,090) $ 1,510,909 $ 1,780,404 $ (780,855) $ 2,510,458
21 New C,utomen·
22 Actual Customers New Since Test Year Revenue Reports 2,222 2.453 2,552 4,821 5,891 7,227 17,939
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $30.95 $31.30 $21.66 $45.02 $30.59 $27.79 $33.34
24 Fixed Cost Adjushnent Revenue (22) X (23) $ 68,780 $ 76,791 $ 55,283 $ 217,062 $ 180,232 $ 200,854 $ 598,149
L J
26 Actual Base Rate Revenue Revenue Reports $ 92.109 $ 113,751 $ 11 0.656
27 Actual Fixed Charge Revenue Revenue Reports $ 11,044 $ 12,114 $ 12,929
28 Actual Usage (kWhs) Revenue Reports 957,550 1.192.273 1,154,302
29 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 21,842 $ 27,196 $ 26,330
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) $ 23,186 $ 28,870 $ 27,950
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 36,037 $ 45,572 $ 43,447 $ 148,290 $ 98,351 $ 125,056 $ 371,697
34 Residential Revenue Per Customer Received $16.22 $18.58 $17.02 $30.76 $0.55 $0.62 $0.62
35 New Customer Deferral • Surcharge (Rebate) (9) -(33) $ 32,743 $ 31,219 $ 11,836 $ 68,772 $ 81,881 $ 75,798 $ 226,451 ,6 -37 Total Residential Deferral · Surcharge (Rebate) (18)+(35) $ (182,315) $ (330,488) $ (192,254) $ 1,579,681 $ 1,862,285 $ (705,057) $ 2,736,909
38 Deferral • Revenue Related Expenses Rev Conv Factor $ 1,243 $ 2,090 $ 1,179 $ (8,730) $ (10,287) $ 4,512 $ (14,~5) --39 Customer Deposit Rate 1.00% 1.00% 1.00% --40 Interest on Deferral Avg Balance Cale $ 2,784 $ 2,574 $ 2,359 $ 1,262 $ 6,825 $ 7,717 $ 15,804
41 Monthly Residential Deferral Totals $ (178,289) $ (325,824) $ (188,715) S 1,572,213 $ 1,858,823 $ (692,828) s 2,738,208
42
43 Cumulative Residential Deferral (Rebate)/Surcharge ~((37), (38), (40)) $ 3,252,747 $ 2,926,923 $ 2,738,208
ID Fixed Cost Adjustment Report Q3 2016.xlsx / Electric Deferral Page 1 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd 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 3rd Quarter
Line 2016 2016 2016 2016 YTD
No. Source Jul-16 Aug-16 Sep-16 Total Total Total Total
(a) (b) (i) (j) (k)
Non-Residential Group
Total Actual Billed Customers Revenue Reports 23,629 23,632 23,619
2 Total Actual Usage (kWhs) Revenue Reports 98,437,211 99,925.300 82,705,010
3 Total Actual Base Rate Revenue Revenue Reports $ 8,381,430 $ 8,467,144 7,191.678
4 Total Actual Fixed Charge Revenue Revenue Reports $ 622.977 $ 625,686 627.571
J
6 Exi,·ting C11stomer:.·
7 Actual Customers on System During Test Year (1)-(22) 23,019 22,986 22,958 69,032 68,884 68,963 206,879
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $246.10 $236.29 $195.26 $232.84 $224.27 $225.90 $227.68
9 Fixed Cost Adjustment Revenue (7) X (8) $ 5,664,981 $ 5,431,321 $ 4,482,778 $ 16,073,528 $ 15,448,616 $ 15,579,079 $ 47,101,223
ov
II Actual Base Rate Revenue (3) • (26) $ 8,259,354 $ 8,319,602 $ 7,007,580
12 Actual Fixed Charge Revenue (4) • (27) $ 611,136 $ 611,811 $ 612,437
13 Actual Usage (k Whs) (2) · (28) 97,143,410 98,390,361 80,693,598
14 Load Change Adjustment Rate ($/kWh) Page 1 $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue (13) X ()4) $ 2,2 15,84 1 $ 2,244,284 $ 1,840,621
16 Customer Fixed Cost Adjustment Revenue (11 ) · (12) -(15) $ 5,432,377 $ 5,463,507 $ 4,554,523 $ 15,323,092 $ 14,732,747 $ 15,450,406 $ 45,506,246
17 Non·Residential Revenue Per Customer Received $236.00 $237.69 $198.38 $221.97 $213.88 $224.04 $219.97
18 Existing Customer Deferral • Surcharge (Rebate) (9) • (16) $ 232,604 $ (32,186) $ (71,745) $ 750,436 $ 715,868 $ 128,673 $ 1,594,977 .,
21 New Cu.\'lomer:.·
22 Actual Customers New Since Test Year Revenue Reports 610 646 661 1,439 1,618 1,917 4,974
23 Monthly Fixed Cost Adj. Revenue per Customer Pagel $132.49 $127.21 $105.12 $125.24 $120.78 $121.27 $122.26
24 Fixed Cost Adjushnent Revenue (22) X (23) $ 80,818 $ 82,175 $ 69,484 $ 180,218 $ 195,417 $ 232,477 $ 608,112
~J
26 Actual Base Rate Revenue Revenue Reports $ 122,076 $ 147,542 $ 184,098
27 Actual Fixed Charge Revenue Revenue Reports $ 11 ,84 1 $ 13.875 $ 15,134
28 Actual Usage (kWhs) Revenue Reports 1,293,801 1.534,939 2,011 ,412
29 Load Change Adjushnent Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 29,512 $ 35,012 $ 45,880
31 Fixed Production and Transmission Rate per kWh Page I wtd avg $ 0.02615 $ 0.02615 $ 0.02615
32 Fixed Production and Transmission Revenue (30)x (31) $ 33,826 $ 40,131 $ 52,588
33 Customer Fixed Cost Adjustment Revenue (26) • (27) • (30) • (32) $ 46,897 $ 58,524 $ 70,495 $ 11 7,280 $ 107,780 $ 175,916 $ 400,976
34 Non-Residential Revenue Per Customer Received $76.88 $90.59 $106.65 $81.50 $66.61 $0.76 $80.61
35 New Customer Deferral • Surcharge (Rebate) (9) • (33) $ 33,921 $ 23,652 $ (1,012) $ 62,939 $ 87,636 $ 56,561 $ 207,136
JV
37 Total Non-Residential Deferral· Surcharge (Rebate) (18) + (35) s 266,525 s (8,535) $ (72,757) S 813,374 $ 803,505 s 185,234 $ 1,802:iil
38 Deferral • Revenue Related Expenses Rev Conv Factor s (1 ,344) $ 186 $ 415 s (4,336) $ (4,136) $ (743) S (9,216)
39 Customer Deposit Rate 1.00% 1.00% 1.00% --(562 40 Interest on Deferral Avg Balance Cale s 1,454 $ s 1,530 s 978 s 3,032 $ 4,547 $ 8,556
41 ~onthly Non-Residential Deferral Totals s 266,636 s (6,786) S (70,812) S 810,016 $ 802,400 s 189,037 s 1,801,454
43 Cumulative Non-Residential Deferral i:((37), (38), (40)) $ 1,879,052 $ 1,872,266 $ 1,801,454 (Rebate)/Surcharge
ID Fixed Cost Adjustment Report Q3 2016.xlsx / Electric Deferral Page 2 of 11
J
Avista Corpo ration Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd 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 3rd Quarter
Line 1st Quarter 2016 2016 2016 2016 YTD
No. Source Jul-16 Aug-16 Sep-16 Total Total Total Total
(a) (b) (i) Gl (k) (o) (p) (q) (s)
Residential Group
I Total Actual Billed Customers Revenue Reports 78,357 78,634 78.840
2 Total Actual Usage (Thenns) Revenue Reports 1,156,092 1,109,728 1,373,262
3 Total Actual Base Rate Revenue Revenue Reports $ 969,492 $ 974.5 1 I $ 1,078,460
4 Total Actual Fixed Charge Revenue Revenue Reports $ 414,823 $ 416,205 $ 416,782
6 Exi.,·tim: C,utnmer.\'
7 Actual Customers on System During Test Year (])-(22) 75,545 75,661 75,711 228,544 227,433 226,9 17 682,894
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $ 6.35 $ 6.24 $ 7.56 $49.23 $16.97 $6.72 $24.36
9 Fixed Cost Adjustment Revenue (7) X (8) $ 479,809 $ 472,342 $ 572,542 $ 11,251,795 $ 3,860,226 $ 1,524,693 $ 16,636,714
Ill
I I Actual Base Rate Revenue (3)-(26) $ 937,099 $ 944,571 $ 1,043,054
12 Actual Fixed Charge Revenue (4)-(27) $ 400,613 $ 401,223 $ 400,780
13 Actual Usage (Thenns) (2)-(28) 1,118,005 1,078,398 1,332,621
16 Customer Fixed Cost Adjustment Revenue (11)-(12) -(15) $ 536,486 $ 543,348 $ 642,274 $ 9,922,894 $ 2,678,251 $ 1,722,107 $ 14,323,252
17 Residential Revenue Per Customer Received $7.10 $7.18 $8.48 $43.42 $11.78 $7.59 $20.97
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ (56,677) $ (71 ,006) $ (69,732) $ 1,328,90 1 $ 1,181,975 $ (197,4 14) $ 2,313,462
19
21 New C,utnmer.,·
22 Actual Customers New Since Test Year Revenue Reports 2,812 2,973 3,129 5,924 7,341 8,9 14 22,179
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $5.98 $5.88 $7 12 $46.04 $15.53 $6.35 $19.99
24 Fixed Cost Adjustment Revenue (22) X (23) $ 16,824 $ 17,484 $ 22,290 $ 272,770 $ 114,01 7 $ 56,599 $ 443,386
26 Actual Base Rate Revenue Revenue Reports $ 32,393 $ 29.940 $ 35.406
27 Actual Fixed Charge Revenue Revenue Reports $ 14.210 $ 14,982 $ 16,001
28 Actual Usage (Thenns) Revenue Reports 38,087 31,330 40,641
·~11
31 Fixed Production and UG Storage Rate per Thenn Page I $ 0.02769 $ 0.02769 $ 0.02769
32 Fixed Production and UG Storage Revenue (30) X (31) $ 1,055 $ 867 $ 1,125
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 17,129 $ 14,091 $ 18,280 $ 224,534 $ 92,652 $ 49,499 $ 366,685
34 Residential Revenue Per Customer Received $6.09 $4.74 $5.84 $37.90 $12.62 $5.55 $16.53
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ (305) $ 3,393 $ 4,011 $ 48,237 $ 21,365 $ 7,099 $ 76,701
36 --(56,981) $ (67,612) $ $ $ $ (190,315) $ 37 Total Residential Deferral -Surcharge (Rebate) (18) + (35) $ (65,721) 1,377,138 1,203,340 2,390,163
38 P~ferral -Revenue Related Expenses Rev Conv Factor $ 327 $ 4 10 $ -403 $ (7,678) $ (6,829) $ 1,141 $ (13,367) -39 Customer Deposit Rate 1.00% 1.00% 1.00% ---2,017 40 Interest on Deferral Avg Balance Cale $ 2,120 $ 2,070 $ $ 1,392 $ 5,363 $ 6,208 $ 12,963
41 Monthly Residential Deferral Totals $ (54,534) $ (65,132) S (63,301) $ 1,370,852 s 1,201,874 s (182,967) S 2,389,759
42
43 Cumulative Residential Deferral (Rebate)/Surcharge ~((37), (38), (40)) $ 2,518,192 $ 2,453,060 $ 2,389,759
ID Fixed Cost Adjustment Report Q3 2016.xlsx / Natural Gas Deferral Page 3 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd 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 3rd Quarter
Line 1st Quarter 2016 2016 2016 2016 YTD
No. Source Jul-16 Aug-16 Sep-16 Total Total Total Total
(a) (b) (i) Gl (kl (o) (p) (q) (s)
Non-Residential Group
I Total Actual Billed Customers Revenue Reports 1.428 1,418 1,4 19
2 Total Actual Usage (Thenns) Revenue Reports 1,073,939 1,314,216 1.021,109
3 Total Actual Base Rate Revenue Revenue Reports $ 367,027 $ 410.151 $ 357,221
4 Total Actual Fixed Charge Revenue Revenue Reports $ 143,722 $ 143,739 $ 143,225
6 Exi\·tini: C,utomer.\·
7 Actual Customers on System During Test Year (1)-(22) 1,409 1,399 1,400 4,204 4,236 4,208 12,648
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $148.84 $175.32 $153.93 $451.17 $229.82 $159.34 $279.95
9 Fixed Cost Adjushnent Revenue (7) X (8) $ 209,712 $ 245,276 $ 215,508 $ 1,896,723 $ 973,528 $ 670,497 $ 3,540,748
II Actual Base Rate Revenue (3)-(26) $ 359,378 $ 402,632 $ 350,817
12 Actual Fixed Charge Revenue (4)-(27) $ 141,915 $ 141,825 $ 141,281
13 Acnial Usage (Thenns) (2)-(28) 1,045,403 1,288,480 1,000,596
16 Customer Fixed Cost Adjustment Revenue (II)-(12)-(15) $ 217,463 $ 260,806 $ 209,536 $ 1,719,203 $ 782,879 $ 687,806 $ 3,189,888
17 Non-Residential Revenue Per Customer Received $154.34 $186.42 $149.67 $408.94 $184.82 $163.45 $252.20
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ (7,751) $ (15,530) $ 5,972 $ 177,520 $ 190,649 $ (17,309) $ 350,860
20
21 New C11.flomen·
22 Actual Customers New Since Test Year Revenue Reports 19 19 19 53 48 57 158
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $129.11 $152.09 $133.53 $391.62 $198.16 $138.24 $241.44
24 Fixed Cost Adjustment Revenue (22) X (23) $ 2,453 $ 2,890 $ 2,537 $ 20,756 $ 9,512 $ 7,880 $ 38,147
26 Act,ial Base Rate Revenue Revenue Reports $ 7,649 $ 7.5 19 $ 6.404
27 Act,ial Fixed Charge Revenue Revenue Reports $ 1.807 $ 1,9 14 $ 1,944
28 Actual Usage (Thenns) Revenue Reports 28,536 25,736 20,513
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) $ 819 $ 738 $ 588
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 5,023 $ 4,867 $ 3,871 $ 29,270 $ 6,669 $ 13,761 $ 49,700
34 Non-Residential Revenue Per Customer Received $264.38 $256.14 $203.73 $552.27 $138.93 $241.42 $314.55
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ (2,570) $ (1,977) $ (I ,334) $ (8,514) $ 2,843 $ (5,881) $ (11,552)
37 Total Non-R,;-sidential Deferral -Surcharge (Rebate) -$ (17,507)_$ __ (23,190) $ (18) + (35) (10,321) $ 4,638 $ 169,006 $ 193,493 $ 339,308
38 Deferral -Revenue Related Expenses -Rev Conv Factor_ $ -13-$ 90 s (35) S (I ,026) $ (1,102) s .-!illl $ (2,027}
39 Customer Deposit Rate 1.00% 1.00% 1.00%
Inter;;' on Deferral ------Avg Balance Cale 297 285$ -- -40 s $ 280 s 168 $ 664 $ 862 $ 1,695
41 Monthly Non-Residential Deferral Totals s (9,980) S (17,132) S 4,884 s 168,148 s 193,055 $ (22,227) $ 338,976
43 Cumulative Non-Residential Deferral (Rebate )/Surcharge l:((37), (38), (40)) $ 35 1,223 $ 334,091 $ 338,976
ID Fixed Cost Adjustment Report Q3 2016.xlsx / Natural Gas Deferral Page 4 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd Quarter 2016
Balance Sheet Accounts
GL Account Balance Accounting Period : '201607, 201608, 201609'
Jurisdiction: ID FCA Deferred Revenue
Ferc
Acct
186328
186338
Accounting Beginning
Ferc Acct Desc Service Period Balance
Monthly
Activity
REG ASSET-DECOUPLING DEFERRED ED 201607 3,431,035.78 -178,288.89
REG ASSET-DECOUPLING DEFERRED 201608 3,252,746.89 -325,824.12
REG ASSET-DECOUPLING DEFERRED 201609 2,926,922.77 -188,7 14.96
Electric Service Sum: -692,827.97
REG ASSET-DECOUPLING DEFERRED GD 201607 2,572,725.58 -54,533.52
REG ASSET-DECOUPLING DEFERRED 201608 2,518,192.06 -65, 131.61
REG ASSET-DECOUPLING DEFERRED 201609 2,453,060.45 -63,301.38
Natural Gas Service Sum: -182,966.51
FERC Acct 186328 Sum: -875,794.48
REG ASSET NON-RES DECOUPLING D ED 201607 1,612,416.49 266,635.65
REG ASSET NON-RES DECOUPLING D 201608 1,879,052.14 -6,786.37
REG ASSET NON-RES DECOUPLING D 201609 1,872,265.77 -70,812.19
Electric Service Sum: 189,037.09
REG ASSET NON-RES DECOUPLING D GD 201607 361,202.90 -9,979.55
REG ASSET NON-RES DECOUPLING D 201608 35 1,223.35 -17,131.96
REG ASSET NON-RES DECOUPLING D 201609 334,091.39 4,884.14
Natural Gas Service Sum: -22,227.37
FERC Acct 186338 Sum: -708,984.76
GL Account Balance Accounting Period : '201607, 201608, 201609'
Jurisdiction: ID FCA Accumulated Deferred Taxes
Ferc
Acct
283328
Accounting Beginning
Ferc Acct Desc Service Period Balance
Monthly
Activity
ADFIT DECOUPLING DEFERRED REV ED 201607 -1 ,765,208.27 -30,921.36
ADFIT DECOUPLING DEFERRED REV 201608 -1,796,129.63 116,413.67
ADFIT DECOUPLING DEFERRED REV 201609 -1 ,679,715.96 90,834.50
Electric Service Sum: 176,326.81
ADFIT DECOUPLING DEFERRED REV GD 201607 -746,841.06 8,959.32
ADFIT DECOUPLING DEFERRED REV 20 1608 -737,881.74 12,649.55
ADFIT DECOUPLING DEFERRED REV 20 1609 -725,232.19 4,768.83
Natural Gas Service Sum: 26,377.70
FERC Acct 283328 Sum: 202,704.51
file: ID Fixed Cost Adjustment Report Q3 2016.xlsx / Accounting Balances
Ending Balance
3,252,746.89
2,926,922.77
2,738,207.81
2,518,192.06
2,453,060.45
2,389,759.07
I
1,879,052.14
1,872,265.77
1,801,453.58
351,223.35
334,09 1.39
338,975.53
Ending Balance
-1 ,796,129.63
-1 ,679,715.96
-1 ,588,881.46
-737,881.74
-725,232.19
-720,463.36
I
Page 5 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd Quarter 2016
Income Statement Accounts
GL Account Balance Accounting Period : '201607, 201608, 201609'
Jurisdiction: ID FCA Deferred Revenue
Ferc
Acct
Accounting Beginning Monthly
Activity Ferc Acct Desc Service Period Balance
456328 RESIDENTIAL DECOUPLING DEFERRE ED 201607 -3,422,948.68 181,072.64
RESIDENTIAL DECOUPLING DEFERRE 201608 -3,241,876.04 328,397.9 1
RESIDENTIAL DECOUPLING DEFERRE 201609 -2,913,478.13 191,074.45
FERC Acct 456328 Sum: 700,545.00
456338 NON-RES DECOUPLING DEFERRED RE ED 201607 -1,608,406.80 -265, 181 .48
NON-RES DECOUPLING DEFERRED RE 201608 -1,873,588.28 8,348.77
NON-RES DECOUPLING DEFERRED RE 201609 -1,865,239.51 72,342.27
FERC Acct 456338 Sum: -184,490.44
495328 RESIDENTIAL DECOUPLING DEFERRE GD 201607 -2,565,970.51 56,653.85
RESIDENTIAL DECOUPLING DEFERRE 201608 -2,509,316.66 67,202.10
RESIDENTIAL DECOUPLING DEFERRE 201609 -2,442, 114.56 65,318.38
FERC Acct 495328 Sum: 189,174.33
495338 NON-RES DECOUPLING DEFERRED RE GD 201607 -360,3 70. 79 10,276.27
NON-RES DECOUPLING DEFERRED RE 201608 -350,094.52 17,417.39
NON-RES DECOUPLING DEFERRED RE 201609 -332,677.13 -4,603.81
FERC Acct 495338 Sum: 23,089.85
GL Account Balance Accounting Period : '201607, 201608, 201609'
Jurisdiction: ID FCA Interest Income or Expense
Ferc
Acct Ferc Acct Desc
4 19605 INT INC ON 0TH DEFERRALS-IV FU
INT INC ON 0TH DEFERRALS-IV FU
INT INC ON 0TH DEFERRALS-IV FU
Accounting
Service Period
ED 201607
201608
201609
Electric Service
INT INC ON 0TH DEFERRALS-IV FU GD 201607
Beginning Monthly
Balance Activity
-12,096.79 -4,237.92
-16,334. 71 -4,136.19
-20,470.90 -3,889.57
Sum: -12,263.68
-7,587.18 -2,417.05 1----------'-----'--INT INC ON 0TH DEFERRALS-IV FU 201608 -10,004.23 -2,355 .92 1---------"-----'--INT INC ON 0TH DEFERRALS-IV FU
Natural Gas Service
FERC Acct 419605
431605 INT EXP ON 0TH DEFERRALS-IV FU
INT EXP ON 0TH DEFERRALS-IV FU
INT EXP ON 0TH DEFERRALS-IV FU
ED
Electric Service
201609
201607
201608
201609
INT EXP ON 0TH DEFERRALS-IV FU GD 201607
-12,360.15 -2,297.33
Sum: -7,070.30
Sum: -19,333.98
0.00 0.00
0.00 0.00
0.00 0.00
Sum: 0.00
0.00 0.00
INT EXP ON 0TH DEFERRALS-IV FU 1---------------201608 0.00 0.00
INT EXP ON 0TH DEFERRALS-IV FU 0.00 0.00
Sum: 0.00
file: ID Fixed Cost Adjustment Report Q3 2016.xlsx / Accounting Balances
Ending Balance
-3,241,876.04
-2,913,478.13
-2,722,403.68
l
-1,873,588.28
-1 ,865,239.51
-1,792,897 .24
I
-2,509,316.66
-2,442, 114.56
-2,376, 796.18
I
-350,094.52
-332,677.13
-337,280.94
I
Ending Balance
-16,334.71
-20,470.90
-24,360.4 7
-10,004.23
-12,360.15
-14,657.48
0.00
0.00
0.00
0.00
0.00
0.00
Page 6 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd Quarter 2016
Financial Reporting Contra Asset Accounts
GL Account Balance Accounting Period : '201607, 201608, 201609'
Jurisdiction: ID
Ferc
Acct
2533 11
4953 11
Accounting Beginning
Ferc Acct Desc Service Period Balance
Monthly
Activity
CONTRA DECOUPLING DEFERRED REV GD 201607 -800,097.00 38,9 15.00
CONTRA DECOUPLING DEFERRED REV 201608 -761,182.00 46,122.00
CONTRA DECOUPLING DEFERRED REV 201609 -715,060.00 44,792.00
Natural Gas Service Sum: 129,829.00
FERC Acct 253311 Sum: 129,829.00
CONTRA DECOUPLING DEFERRAL GD 201607 800,097.00 -38,915.00
CONTRA DECOUPLING DEFERRAL 201608 761,182.00 -46, 122.00
CONTRA DECOUPLING DEFERRAL 201609 715,060.00 -44,792.00
Natural Gas Service Sum: -129,829.00
FERC Acct 495311 Sum: -129,829.00
file: ID Fixed Cost Adjustment Report Q3 2016.xlsx / Accounting Balances
Ending Balance
-761,182.00
-715,06000
-670,268.00
I
761,182.00
715,060.00
670,268.00
I
Page 7 of 11
NOTES
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd Quarter 2016
1) The following table shows how the decoupled revenue per customer has tracked with use per customer for
the 1st, 2nd and 3rd 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) 151 (341) -4.3%
Change in FCA Revenue per Customer -$15.09 -$17.37 $7.63 -$24.83 -5.0%
Deferral per Average Customer $15.09 $17.37 -$7.63 $24.83
Electric Non-Residential
Change in Use per Customer (705) (407) so (1,062) -2.9%
Change in FCA Revenue per Customer -$34.63 -$31.18 -$5.60 -$71.41 -3.5%
Deferral per Average Customer $34.63 $31.18 $5.60 $71.41
Natural Gas Residential
Change in Use per Customer (38) (32) 4 (66) -14.3%
Change in FCA Revenue per Customer -$17.62 -$15.59 $2.61 -$30.60 -14.0%
Deferral per Average Customer $17.62 $15.59 -$2.61 $30.60
Natural Gas Non-Residential
Change in Use per Customer (809) (586) 265 (1,130) -10.1%
Change in FCA Revenue per Customer -$119.10 -$135.02 $12.34 -$241.78 -9.6%
Deferral per Average Customer $119.10 $135.02 -$12.34 $241.78
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 Q3 2016.xlsx / Notes Page 8 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd 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 3rd Quarter
Line 2016 2016 2016 2016YTD
No. Source Jul-16 Aug-16 Sep-16 Total Total Total Total
(a) (b) (i) (j) (k)
Schedule 11/12
I Total Actual Billed Customers Revenue Repons 21,074 21,084 21,057
2 Total Actual Usage (kWhs) Revenue Reports 31.090,677 31,623.372 24,636,310
3 Total Actual Base Rate Revenue Revenue Reports $ 3,108,843 $ 3.143,124 $ 2,527,968
4 Total Actual Fixed Charge Revenue Revenue Repons $ 213.7 11 $ 213,873 $ 213.813
6 Exi.\'ti11g C1utomer.,·
7 Actual Customers on System During Test Year (1)-(22) 20,502 20,476 20,439 61,466 61,372 61,417 184,255
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $ 100.17 $ 103.00 $ 83.12 $114.67 $96.95 $95.44 $102.36
9 Fixed Cost Adjustment Revenue (7) X (8) $ 2,053,713 $ 2,109,054 $ 1,698,952 $ 7,048,256 $ 5,949,924 $ 5,86 1,720 $ 18,859,900
Ill
II Actual Base Rate Revenue (3)-(26) $ 3,045,335 $ 3,060,272 $ 2,45 1,297
12 Actual Fixed Charge Revenue (4)-(27) $ 208,04 1 $ 207,760 $ 207,625
13 Actual Usage (kWhs) (2)-(28) 30,492,198 30,850,881 23,898,833
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue ()3) X ()4) $ 695,527 $ 703,709 $ 545, I 32
16 Customer Fixed Cost Adjustment Revenue (11)-(12) -(15) $ 2,141,767 $ 2,148,804 $ 1,698,540 $ 6,758,562 $ 5,622,234 $ 5,989,110 $ 18,369,907
17 Residential Revenue Per Customer Received $104.47 $104.94 $83.10 $109.96 $9 1.61 $97.52 $99.70
18 Existing Customer Deferral - Surcharge (Rebate) (9)-(16) $ (88,053) $ (39,750) $ 413 $ 289,694 $ 327,690 $ (127,39 1) $ 489,993
20
21 New Cw;tome~·
22 Actual Customers New Since Test Year Revenue Repons 572 608 618 1,362 1,531 1,798 4,691
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $57.79 $59.43 $47.96 $66.02 $55.86 $54.96 $58.46
24 Fixed Cost Adjustment Revenue (22) X (23) $ 33,057 $ 36,131 $ 29,637 $ 89,918 $ 85,514 $ 98,826 $ 274,258
26 Actual Base Rate Revenue Revenue Reports $ 63,509 $ 82.853 $ 76,671
27 Actual Fixed Charge Revenue Revenue Reports $ 5,671 $ 6,114 $ 6.188
28 Actual Usage (k Whs) Revenue Reports 598,479 772,491 737,477
29 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 13,651 $ 17,621 $ 16,822
31 Fixed Production and Transmission Rate per kWh Page I $ 0.02998 $ 0.02998 $ 0.02998
32 Fixed Production and Transmission Revenue (30) X (3 1) $ 17,943 $ 23,160 $ 22,110
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 26,244 $ 35,958 $ 31,551 $ 70,837 $ 60,938 $ 93,753 $ 225,528
34 Residential Revenue Per Customer Received $45.88 $59.14 $5 1.05 $52.01 $0.71 $0.95 $0.82
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ 6,814 $ 172 $ (1,9 14) $ 19,082 $ 24,576 $ 5,072 $ 48,730 .,,, ---37 Total Schedule 11/12 Deferral -Surcharge (Rebate) (18)+(35) $ (81,240) $ (39,578) $ (1,501) $ 308,775 s 352,266 $ (122,318) $ 538,723
38 Deferral -Revenue Related Expenses Rev Conv Factor $ 509 $ 230 $ (2) $ (1,674) $ (1,893) $ 736 $ (2,831) --39 Customer Deposit Rate 1.00% 1.00% 1.00%
40 Interest on Deferral Avg Balance Cale $ 516 $ 466 $ 450 $ 469 $ 1,348 $ 1,431 $ 3,249
41 Monthly Schedule 11/12 Deferral Totals s (80,215) S (38,882) S (1,054) S 307,571 s 351,721 s (120,151) S 539,141 ,n -
43 Cumulative Schedule 11/12 Deferral (RebateYSurcharge I:((37), (38), (40)) $ 579,076 $ 540,194 $ 539,141
ID Fixed Cost Adjustme nt Report Q3 2016.xlsx / Electric by Schedule Page 9 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd 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 3rd Quarter
Line 2016 2016 2016 2016 YTD
No. Source Jul-16 Aug-16 Sep-16 Total Total Total Total
(a) (b) (i) (j) (k)
Schedule 21/22
I Total Actual Billed Customers Revenue Reports 1,138 1,140 1,147
2 Total Actual Usage (kWhs) Revenue Reports 58,616,584 56,874,688 51,393,482
3 Total Actual Base Rate Revenue Revenue Reports $ 4,517,961 $ 4,432,862 $ 4,084,689
4 Total Actual Fixed Charge Revenue Revenue Reports $ 397,927 $ 399,8 17 $ 402,407
6 Exi\·tin,: C11.,·tomer.\·
7 Actual Customers on System During Test Year (I) -(22) 1,11 8 1,117 1,121 3,383 3,379 3,356 10,118
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $2,636.76 $2,428.61 $2,100.15 $2,45 1.48 $2,457.78 $2,388.24 $2,432.61
9 Fixed Cost Adjustment Revenue (7) X (8) $ 2,947,897 $ 2,712,756 $ 2,354,266 $ 8,293,365 $ 8,304,835 $ 8,0 14,919 $ 24,613,119
II Actual Base Rate Revenue (3)-(26) $ 4,461,192 $ 4,370,162 $ 3,978,937
12 Actual Fixed Charge Revenue (4)-(27) $ 391,909 $ 392,175 $ 393,592
13 Actual Usage (kWhs) (2) -(28) 57,939,144 56,133,288 50,136,677
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue (13) X (14) $ 1,321,592 $ 1,280,400 $ 1,143,618
16 Customer Fixed Cost Adjustment Revenue (11)-(12)-(15) $ 2,747,692 $ 2,697,587 $ 2,441 ,727 $ 7,864,320 $ 8,160,722 $ 7,887,006 $ 23,9 12,048
17 Non-Residential Revenue Per Customer Received $2,457.69 $2,415.03 $2,178.17 $2,324.66 $2,415.13 $2,350.12 $2,363.32
18 Existing Customer Deferral -Surcharge (Rebate) (9)-(16) $ 200,205 $ 15,169 $ (87,461) $ 429,046 $ 144,113 $ 127,913 $ 701 ,071
;u
21 New C1L\'lomer.,·
22 Actual Customers New Since Test Year Revenue Reports 20 23 26 37 43 69 149
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $1,285.56 $1,184.07 $1,023.93 $1,195.41 $1,197.53 $1,153.15 $1,176.45
24 Fixed Cost Adjustment Revenue (22) X (23) $ 25,711 $ 27,234 $ 26,622 $ 44,230 $ 51,494 $ 79,567 $ 175,291 ~,
26 Actual Base Rate Revenue Revenue Reports $ 56,769 $ 62,700 $ 105,752
27 Actual Fixed Charge Revenue Revenue Reports $ 6,018 $ 7,642 $ 8,815
28 Actual Usage (k Whs) Revenue Reports 677.440 741,400 1.256,805
29 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 15,452 $ 16,911 $ 28,668
31 Fixed Production and Transmission Rate per kWh Page I wtd avg $ 0.02487 $ 0.02487 $ O.Q2487
32 Fixed Production and Transmission Revenue (30) X (3 1) $ 16,848 $ 18,439 $ 31,257
33 Customer Fixed Cost Adjustment Revenue (26) -(27) -(30) -(32) $ 18,451 $ 19,708 $ 37,013 $ 40,067 $ 42,198 $ 75,171 $ 157,436
34 Non-Residential Revenue Per Customer Received $922.53 $856.87 $1,423.56 $1,082.90 $0.82 $0.94 $0.90
35 New Customer Deferral -Surcharge (Rebate) (9)-(33) $ 7,260 $ 7,526 $ (10,390) $ 4,163 $ 9,296 $ 4,396 $ 17,855 ---153,409 37 Total Schedule 21/22 Deferral -Surcharge (Rebate) (18) + (35) s 207,465 s 22,695 $ (97,852) $ 433,208 $ $ 132,308 $ 718,926
38 Deferral -Revenue Related Ex~nses --Rev Conv Factor $ (1,157) $ (88) $ 505 $ (2,479) $ ~33) $ (739) $ _14,051)
39 Customer Deposit Rate 1.00% 1.00% 1.00% --40 Interest on Deferral Avg Balance Cale $ 573 $ 669 $ 639 $ 408 $ 1,158 $ 1,881 $ 3,448
41 Monthly Schedule 21/22 Deferral Totals s -206,882 s 23,277 s (96,708) S 431,138 s 153,735 s 133,451 s 718,323 ·~
43 Cumulative Schedule 21/22 Deferral (Rebate)/Surcharge r((37), (38), (40)) $ 791 ,754 $ 815,030 $ 718,323
ID Fixed Cost Adjustment Report Q3 2016.xlsx / Electric by Schedule Page 10 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 3rd 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 3rd Quarter
Line 2016 2016 2016 2016 YTD
No. Source Jul-16 Aug-16 Sep-16 Total Total Total Total
(a) (b) (i) (j) (k)
Schedule 31/32
Total Actual Billed Customers Revenue Reports 1,417 1,408 1,415
2 Total Actual Usage (kWhs) Revenue Reports 8,729,950 8,458.372 6.675,2 18
3 Total Actual Base Rate Revenue Revenue Reports $ 754,625 $ 726,076 $ 579,022
4 Total Actual Fixed Charge Revenue Revenue Reports $ 11.339 $ 11,297 $ 11,351
6 Exi\'lillg C11.,·tomer.,·
7 Actual Customers on System During Test Year (1) · (22) 1,399 1,393 1,398 4,183 4,133 4,190 12,506
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $406.29 $411.93 $264.02 $16304 $232.11 $360.70 $252.09
9 Fixed Cost Adjustment Revenue (7)x (8) $ 568,404 $ 573,815 $ 369,095 $ 681,987 $ 959,308 $ 1,511,314 $ 3,152,609
II Actual Base Rate Revenue (3) · (26) $ 752,826 $ 724,086 $ 577,347
12 Actual Fixed Charge Revenue (4) · (27) $ 11,179 $ 11,177 $ 11,220
13 Actual Usage (k Whs) (2) • (28) 8,712,068 8,437,324 6,658,088
14 Load Change Adjustment Rate ($/kWh) Page I $ 0.02281 $ 0.02281 $ 0.02281
15 Variable Power Supply Revenue (13) X (14) $ 198,722 $ 192,455 $ 151,871
16 Customer Fixed Cost Adjustment Revenue (11 ) · (12) -(15) $ 542,925 $ 520,454 $ 414,255 $ 700,210 $ 949,791 $ 1,477,634 $ 3,127,636
17 Non-Residential Revenue Per Customer Received $388.08 $373.62 $296.32 $167.39 $229.81 $352.66 $250.09
18 Existing Customer Deferral · Surcharge (Rebate) (9) · (16) $ 25,479 $ 53,361 $ (45,161) $ (18,223) $ 9,5 17 $ 33,680 $ 24,974 ~v
21 New C11.,·tomer.,·
22 Actual Customers New Since Test Year Revenue Reports 18 15 17 40 44 50 134
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3 $296.07 $300.18 $192.39 $118.45 $172.93 $262.06 $189.92
24 Fixed Cost Adjustment Revenue (22) X (23) $ 5,329 $ 4,503 $ 3,271 $ 4,738 $ 7,609 $ 13,103 $ 25,450
26 Actual Base Rate Revenue Revenue Reports $ 1,799 $ 1,990 $ 1,675
27 Actual Fixed Charge Revenue Revenue Reports $ 160 $ 120 $ 131
28 Actual Usage (kWhs) Revenue Reports 17,882 21,048 17,130
29 Load Change Adjustment Rate ($/kWh) Page l $ 0 02281 $ 0.02281 $ 0.02281
30 Variable Power Supply Revenue (28) X (29) $ 408 $ 480 $ 391
31 Fixed Production and Transmission Rate per kWh Page l wtd avg $ 0.01764 $ 0.01764 $ 0.01764
32 Fixed Production and Transmission Revenue (30) X (3 1) $ 315 $ 371 $ 302
33 Customer Fixed Cost Adjustment Revenue (26) • (27) • (30) • (32) $ 916 $ 1,019 $ 85 l $ 1,554 $ 1,399 $ 2,785 $ 5,739
34 Non-Residential Revenue Per Customer Received $50.87 $67.90 $50.06 $38.85 $0.18 $0.21 $0.23
35 New Customer Deferral· Surcharge (Rebate) (9) · (33) $ 4,414 $ 3,484 $ 2,420 $ 3,184 $ 6,210 $ 10,317 $ 19,711
37 Total Schedule 31/32 Deferral · Surcharge (Rebate) -~--$ $ -$-44,685 (18)+(35) 29,893 56,845 (42,741) $ (15,039) $ 15,727 $ 43,997 $
38 Deferral • Reve.'!'!S,_ Related Expenses --Rev Conv Factor $ (147) S -(308).,,.!._ -261 s 105 s _Q5) S (195) $ (I~ -39 Customer Deposit Rate 1.00% 1.00% 1.00%
40 Interest on Deferral Avg Balance Cale $ 13 s 49 -r----ss $ 59 s (21) S 117 s 155
41 Monthly Schedule 31/32 Deferral Totals s 29,759 $ 56,586 s (42,425) S (14,875) S 15,651 s 43,920 s 44,696
43 Cumulative Schedule 31/32 Deferral (Rebate)/Surcharge r ((37), (38), (40)) $ 30,535 $ 87,121 $ 44,696
44 Total Cumulative Non-Residential Deferral if calculated Sch ll/l2 line(43)+Sch 2 l/22
$ 1,401,365 $ 1,442,346 $ 1,302,159 by Schedule line (43) +Sch 31/32 line (43)
ID Fixed Cost Adjustment Report Q3 2016.xlsx / Electric by Schedule Page 11 of 11