20190515FCA Quarterly Report.pdf

Avista CorT.
14ll East Mission P.O.Box3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
May 15,2019
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-1 5-0 I
Elechic and Natural 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 deferral calculations for January,
February and March 2019. In addition, Avista has provided illustrative revenue defenal 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 lst quarter of 2019.
Questions regarding this filing should be directed to Tara Knox at (509) 4954325.
Y'
Patrick Ehrbar
Director of Regulatory Affairs
Enc.
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F69
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for lst Quarter 2019
Balance Sheet Accounts
GL Account Balance Accounting Period :'201901, 20L9O2, 201903'
Jurisdiction:ID FCA Deferred Revenue
Ferc
Acct
Accounting Beginning Monthly
Ferc Acct Desc Service Period Balance Balance
I 901 .07 853 53.15
tw2 853,153.15 -803,126.91 50,026.24
1903 <,97.28
l90l 557,4U.01 -670,712.56 -113,248.55
1902 -l .72 -l 7
1903 t96.27 I 18.12 -t 14.39
l90l 1.79 193 .40
1902 193,381.40 -112,834.17 80,547.23
I 903 ,,1
l90l -r37,896.99 1,855.25 -136,041.74
1902 1.74
l 903 8
-1
Jurisdiction:ID Prior Year FCA
Ferc
Acct
Accounting
Service Period
Beginning
Balance
Monthly
Ferc Acct Desc Balance
l90l 0.00
1902 .33 l 75
1903 1,7s9,328.01
l90l 0.00 .12 55
1902 558,393. l 2 930.66 55 78
1903 78 932.21 s.99
1901 0.00 770.79
1902 ,770.79 2,372.95 1,426,143.74
1903 143.74 2
1 901 0.00 -138,126.82 -138,126.82
1902 126.82 -230.21 -l .03
I 903 '.03 -230.60 -138,587.63
-1 '.63
REG ASSET.DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
ASSET.DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
NON-RES DECOUPLING D
DEFERRED
REG ASSET NON-RES DECOUPLING D
ASSET NON-RES DECOUPLING D
REG ASSET
REG ASSET NON.RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
ED
GD
ED
GD
l 86328
l 86338
REG ASSET. DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
ASSET- DECOUPLING PRIOR YE
ED
GD
GD
REG ASSET- DECOUPLING PRIOR YE
RES DECOUPLING
REG ASSET - NON RES DECOUPLING
ASSET - NON RES DECOUPLING
ASSET. NON
REG ASSET. NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
182329
l 82339
file: lD Fixed Cost Adjustment Report Q1 2019 / Accounting Balances Page 5 of 12
REG ASSET.DECOUPLING DEFERRED
-1.394.241.39
REG ASSET. DECOUPLING PRIOR YE
2.322.516.2',1
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 1st Quarter 2019
Deferred Reyenue Approved for Recovery
Surcharge
Ferc Beginning Monthly
ActivityAcctFerc Acct Desc Service Period Balance Ending Balance
l90l 0.00 0.00 0.00
1902 0.00 0.00 0.00
1903 0.00 0.00 0.00
0.00
l90l 0.00 0.00 0.00
1902 0.00 0.00 0.00
1903 0.00 0.00 0.00
0.00
1 90t 5 .70 -51 .50
902 .50 -53 .70
l 903 .80 .71 167.09
901 0.00 0.00 0.00
902 0.00 0.00 0.00
903 0.00 0.00 0.00
0.00
Rebate
Ferc
Acct
Accounting Beginning
Balance
Monthly
Ferc Acct Desc Service Period Balance
901 -l 7 3.47 -l 188.70
902 -t 88.70 .13 -984,263.57
903 .57
90t -321 7.10
-247,084.85 89,234.26 -157,850.59
-15',t.50.59 6l .55
.55
871
901 0.00 0.00 0.00
902 0.00 0.00 0.00
201903 0.00 0.00 0.00
0.00
201901 1.52 -171,93 1.85
201902 -17 I 1.85 4.37 17.48
201903 117.48 750.90 58
1
Jurisdiction:lD Accumulated Deferred lncome Tax
Ferc Accounting
Service Period
Beginning
Balance
Monthly
Acct Ferc Acct Desc Balance
201901 4'76 -257 -73t
201902 :731261.01 r55,s7s.22 -575,687.79
20 1 903 79 1.88 .91
791.15
201901 .50 .01
201902 267 1.5't 3l 7s0.08
201903 3l 750.08
,71'.t.88
283,920.73
REG ASSET. DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET. NON RES DECOUPLING
REG ASS
182328
I 82338
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES OECOUPLING
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
LIABILITY DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
IT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ED
GD
283328
file: lD Fixed Cost Adjustment Report Q1 2019 / Accounting Balances Page 6 of 12
0.00
REG LIABILITY DECOUPLING REBAT
2s4328
103,864.94
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 1st Quarter 2019
lncome Statement Accounts
Defurred Revenue
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
ED
RESIDENTIAL DECOUPLING DEFERRE
456328
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
ED
NON-RES DECOUPLING DEFERRED RE
456338
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
495328
NON-RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
NON.RES OECOUPLING DEFERRED RE
495338
Ferc
Acct Ferc Service
Accounting
l90l
t%2
1903
I 901
t902
1903
l90l
t%2
l 903
Beginning
Balance
Monthly
0.00
.85
0.00
.13
0.00 l
Balance
.33
.47
1.96
.85
.92
.13
-l
-l
-l
.77
t 67.
I 901 0.00 135
1902 .47
l 903 1.96
Amort of Prior Period Deferred Revenue
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
456329
AMORTIZATION NON.RES DECOUPLIN
AMORTIZATION NON.RES DECOUPLIN
AMORTIZATION NON.RES DECOUPLIN
456339
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
495329
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
49s339
Ferc
Acct Ferc Desc
Accounting
Service Period
I 901
1902
I 903
l90l
1902
I 903
Beginning
Balance
5 13.17
Monthly
0.00 -225
0.00 5l
.63
Balance
t9.66-201
13.17
.47-61
.21
5
16 47,
l6
.30
I 901 0.00 .31 .31
1902 .31
l 903 ,74
I 901 0.00
1902
I 903
.43
.53
file: lD Fixed Cost Adjustment Report Q1 2019 / Accounting Balances PageT of L2
617,587.92
-179,180.,f4
289,627.43
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 1st Quarter 20L9
lnterest Expense/tncome
Ferc Accounting
Service Period
Beginning
Balance
Monthly
Acct Ferc Acct Desc Balance
I 901 0.00
1902 -l l3 -l
l 903 -t 169.31 151 .80
,151.80
I 901 0.00 0.00 0.00
1902 0.00 77 -l 77
l 903 -t,859.77 -932.21 -2,791.98
,791.98
78
43 I 328 INTEREST EXPENSE - DECOUPLING!ED 1901 0.00 2,196.16 2,196.16
1902 196.t6
1903 943.89 74
5,9il.74
l90l 0.00 995.50 995.50
t902 995.50
903 3,630.31 3,478.04 7,108.35
7,'t08.35
13,073.09
Financial Reporting Contra Asset Accounts
Jurisdiction:ID
Ferc Ferc Acct Desc Service Accounting Beginning
lalangg
Montlrly Ending BalanceAcctPeriod
901 0.00 0.00 0.00
902 0.00 0.00 0.00
903 0.00 0.00 0.00
0.00
901 0.00 0.00 0.00
902 0.00 0.00 0.00
903 0.00 0.00 0.00
0.00
0.00
201901 0.00 0.00 0.00
201902 0.00 0.00 0.00
20 I 903 0.00 0.00 0.00
0.00
201901 0.00 0.00 0.00
201902 0.00 0.00 0.00
201903 0.00 0.00 0.00
0.00
0.00
201901 0.00 0.00 0.00
201902 0.00 0.00 0.00
20 I 903 0.00 0.00 0.00
0.00
0.00
201901 0.00 0.00 0.00
201902 0.00 0.00 0.00
20 I 903 0.00 0.00 0.00
0.00
0.00
INTEREST INCOME - DECOUPLING!
INTEREST INCOME - DECOUPLINGtr
INTEREST INCOME . DECOUPLING !
INTEREST INCOME - DECOUPLING!
INTEREST INCOME - DECOUPLING!
ED
GD
419328
INTEREST EXPENSE - DECOUPLINGI
INTEREST EXPENSE - DECOUPLINGJ
INTEREST EXPENSE - DECOUPLING!
INTEREST EXPENSE - DECOUPLING!
GD
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
2533 I I
CONTRA OECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
DECOUPLED DEFERRED REVE
RRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
2s33t2
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4563 l 1
CONTRA DECOUPLING DEFERRAL
CONTRA OECOUPLING OEFERRAL
CONTRA DECOUPLING DEFERRAL
49531 I
file: lD Fixed Cost Adjustment Report Ql 2019 / Accounting Balances Page 8 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for lst Quarter 2019
NOTES
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for each quarter of 2019. 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 89 89
Change in FCA Revenue per Customer SS.SS SS.0A
Deferral per Average Customer -SS.0g -SS.0g
(t74).
-Sz.gg
s7.3e
48
5t7.s7
-5L7.s7
786
5L92.72
-5L92.72
%
2.7%
2.7%
-15%
-L.2%
75.7%
72.4o/o
L3.7%
L6.O%
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
(174].
-Sz.gg
Sz.gg
48
St7.s7
-5L7.s7
786
5L92.72
-5L92.72
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 2019 surcharge may not be fully
recovered bV 72/3L/2O2 and therefore would not be recognizable as income for financial reporting purposes
in 2019. The income statement impact of any contra deferralentries will be eliminated for normalized ldaho
results reporting.
file: lD Fixed Cost Adjustment Report q1 2019 / Notes Page 9 of 12
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