20180815FCA Quarterly Report.pdf

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Avista Corp.
l4ll East Mission P.O.Box3727
Spokane. Washington 99220-0540
Telephone [phone]
Toll Free 800,-727-9170
August 14,2018
Diane Hanian
Commission Secretary
Idaho Public Utilities Commission
472 W, Washington Street
Boise,Idaho 83702
Dear Ms. Hanian:
RE: AVU-E-I 5-05/AVU-G-15-01
Electric andNatural Gas Fixed Cost Adjustment Mechanism
Ouarterly Report
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 defenal calculations for April, May
and June 2018. In addition, Avista has provided illustrative revenue deferral calculations for the non-
residential electic 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 2nd quarter of 2018.
Questions regarding this filing should be directed to Tara Knox at (509) 4954325.
Patrick Ehrbar
Director of Regulatory Affairs
Enc.
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ldaho Jurlsdiction
Quarterly Report for 2nd Quarter 2018
Balance Sheet Accounts
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file: lD Fixed Cost Adjustment Report Q2 2018.xlsx / Accounting Balances Page 5 of 12
REG ASSET-OECOUPLING OEFERRED
REG ASSET.DECOUPLING DEFERRED 30
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Avista Corporation Fixed Cost Adjustment Mechanlsm
ldaho JurlsdicUon
Quarterly Report for 2nd quarter 2018
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fcrc Accounting Bcginning
Scrvicc Period Balalre
Monthly
Acct Ferc Accl Desc Balancs
804
805 -l 73
806 ?3 -l9r
.3t
804 -12 r
-37.79
79 l5
70
805 70 74 138 96
138.96 69'.t 76471
804 2?t
805 0r -t
806 -21
Jurisdiction:lD Accumulated Delerrsd lncome Trr
Ferc Accountrng Begnnrng
Scrvice Period Balame
Monmly
Acct Ferc Accl De3c Balancc
8M tv.u -l
805 4t t49.83
804 97.2t7
805 21 127 t1
806 13 7,22
DECOUPLING SURCHARG
ASSET. DECOUPLING SURCHARG
DECOUPLING SURCHARG
t 82328
ASSET.
RES
l 82338
AOFIT DECOUPLING OEFERRED REV
AOFIT DECOUPLING OEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
4l806
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
283328
t0i{4.
file: lD Fixed Cost Adjustment Report Q2 2018.xlsx / Accounting Balances Page 5 of 12
06
36
REG ASSET. DECOUPTING SURCHARG
1.925.1
REG ASSET. DECOUPLING SURCHARG
ED
REG ASSET. DECOUPLING SURCHARG GD
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
(it)
-70.11
I
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterlv Report for 2nd Quarter 2018
lncome Statement Accounts
Jurisdiction:lD Delerrcd Revenue
Ferc Accountrng Begrnntng
Acc-t Desc
I 805
-l t.30 ,91
I 805 76
50 I _t2
I 804 t2
r 805
804 t8 8t
I 805 6t 700 99
I E06 9
Amort of Prlor Perlod Dcferred Revonuo
Fcrc Accounting Bcginning
Servicc Period Balance
Monthly
Acd Desc Balance
751 .40
91 r
tu23
I 85.2 r 782 117
77207
l 804 -31
I 804 -237.I
file: lD Fixed Cost AdJustment Report QZ 2018.xlsx / Accounting Balances PaBe 7 of 12
Monthly
Balarrce
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIOENTIAL DECOUPLING DEFERRE
RESIOENTIAL DECOUPLING DEFERRE
RESIOENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
NON.RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
5't
"
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
EI)
0t 806 t.420;151.4AMORTIZATION RES DECOUPLING DK,
456329
AMORTIZATION NON.RES DECOUPLIN 201 804
AMORTIZATION NON-RES DECOUPLIN
ED
20 r 806 t^035.094 6AMORTIZATION NON.RES DECOUPLIN
456139
AMORTIZATION RES OECOUPLING DE
AMORTIZATION RES DECOUPLING DE
GD
20 I 806 7E5AMORTIZATION RES DECOUPLING DE
495329
20 I 804AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON.RES DECOUPLIN
AMORTIZATION NON.RES DECOUPLIN
GD4953'9
27
r9
l5
805
805
806
JurisdietionJD
Avista Corporation Faxed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd Quarter 2018
lnterest Erpense/lncome
INT INC ON OTH DEFERRALS.IV FU
INT INC ON OTH DEFERRALS.IV FU
ON OTH FUNT
INT INC ON OTH DEFERRALS.IV FU
NT INC ON OTH FU
INT EXP ON OTH DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS.IV FU
7rl
INT A(P ON OTH DEFERRALS.IV FU
INT EXP ON OTH DEFERRALS-IV FU
INT D(P ON OTH DEFERRALS.IV FU
Fcrc
Acct
JurisdictionJD
Ferc Desc
Accounting Bcginning
Period Balance
201 804
20r 80s
201 806 755 45
-5.172 I9
MonthF
45 .04
,49 77't 96
-t'l
.52 -1,397.97
755.49 -r ?8
753 97
5393.8E
7 57
r8
-l
Balance
49
75s 49
-l 755 45
,66
t.4t5.33 -7,157 52
805
7
t07 27
75 26'll 753 97
110.65
2.r 54.69 7 8.57
l8
67
79
80s
20r 806
201805
804
ll
lt20r 806
Flnanclal Reporting Contra Asset Acsounts
CONTRA DECOUPLING OEFERRED REV
CONTRA DECOUPLING DEFERRED REV
DEFERRED REV
CONTRA DECOUPLING DEFERREO REV
CONTRA DECOUPLING OEFERRED REV
CONTRA DECOUPLED DEFERRED REVE
DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED OEFERRED REVE
il
CONTRA DECOUPLING OEFERRAL
DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
GD
Fcrc FcrcAcd Desc Servicc Accounting Bcginning Monthly
20 r 804 000
80s 000
20 r E06 0.00
2018M
805
20 I 806
804 000
I 805 000
I 806 000
I 804 0.00
r 805 0.00
I 806 000
I 804 0.00
l80s 000
806 000
000
000
0.00
000
000
000
Ending Balancc
000
000
000
000
000
0.00
000
000
0.00
000
0.00
000
0.00
0,00
0.00
0,00
000
0.00
804
805
806
000
000
000
0.00
000
000
000
0.00
000
000
000
000
0.00
0.00
000
000
000
000
0.00
0.00
000
file: lD Fixed Cost Adjustment Report Q2 2018.xlsx / Accounting Balances
0.00
000
Page 8 of 12
CONTRA DECOUPLED DEFERRED REVE2.53-112
CONTRA DECOUPLING OEFERRAL4563 I I
CONTRA DECOUPLING DEFERRAL4953 r I
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd 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
Qf Q2 Q3 Q4 Average
Electric Residential
Change in Use per Customer (51) (103)
Change in FCA Revenue per Customer -50.30 -$g.qZ
Deferral per Average Customer S0.gO 59.42
Electric Non-Residential
Change in Use per Customer (258) (455)
Change in FCA Revenue per Customer -Sa.Or -522.88
Deferral per Average Customer 54.01 522.88
%
Natural Gas Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
Natural Gas Non-Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
6
Sg.rz
-S3.12
93
s108.64
-S108.64
(8)
-53.3s
Ss.gs
99
S34.64
-Ssa.oa
-2.$Yo
-2.6%
-3.2%
-2,tYo
-0.6%
-O.Lo/o
2.2o/o
73%
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 L2/3U2020 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
normalized ldaho results reporting.
file: lD Fixed Cost Adjustment Report Q2 2018.xlsx / Notes Page 9 of L2
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