20180515FCA Quarterly Report.pdf

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Avista Corp.
l4l I East Mission P.O.Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
May 15,2018
Diane Hanian
Cornmission Secretary
Idaho Public Utilities Commission
472 W . Washington Street
Boise, Idaho 83702
Dear Diane:
RE: AVU-E-I 5-05/AVU-G-1 5-01
Electric and Natural Gas Fixed Cost Adjustment Mechanism
Ouarterly Reoort
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 ealculations for January,
February and March 2018. 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 I st quarter of 20 I 8.
Questions regarding this filing should be directed to Tara Knox at [phone]
Patrick Ehrbar
Director, Regulatory Affairs
Enc.
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Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 1st Quarter 2018
NOTES
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for each quarter of 2018. 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 wtd
Q1 Q2 Q3 Q4 Average
Electric Residential
Change in Use per Customer (51)
Change in FCA Revenue per Customer -50.30
Deferral per Average Customer SO.SO
Electric Non-Residential
Change in Use per Customer (258)
Change in FCA Revenue per Customer -$+.Of
Deferral per Average Customer SA.O1
%
-L.SYo
-o.L%
-2.2%
-o.6%
2.O%
2.LYo
1,.6%
8.3%
Natural Gas Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
Natural Gas Non-Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
6
s3.12
-Sg.rz
93
s108.64
-S108.64
2) lf 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 10 through 12 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 8 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 3Yo annual rate increase limitation a portion of a 2018 surcharge may not be fully
recovered bV 1213L12020 and therefore would not be recognizable as income for financial reporting
purposes in 2018. The income statement impact of any contra deferral entries will be eliminated for
file: lD Fixed Cost Adjustment Report Q1 2018.xlsx / Notes Page 9 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 1st Quarter 2018
NOTES
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for each quarter of 2018. 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 wtd
Q1 Q2 Q3 Q4 Average
Electric Residential
Change in Use per Customer (51)
Change in FCA Revenue per Customer -SO.:O
Deferral per Average Customer SO.SO
%
-75%
-0.1%
-2.2%
-O.6Yo
2.O%
2.7%
1.6%
8.3%
Electric Non-Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
Natural Gas Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
Natural Gas Non-Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
(2s8)
-S+.or
S+.or
6
S3.rz
-Sg.rz
93
s108.64
-s108.64
2) lf 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 10 through 12 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 8 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 a 2018 surcharge may not be fully
recovered bV L2l3L/2020 and therefore would not be recognizable as income for financial reporting
purposes in 2018. The income statement impact of any contra deferral entries will be eliminated for
file: lD Fixed Cost Adjustment Report Q1 2018.xlsx / Notes Page 9 of 12
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