20190814FCA Quarterly Report.pdf

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Avista Corp.
l4ll East Mission P.O.Box3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
August 14,2019
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 5-01
Electric and Natural Gas Fixed Cost Adiustment 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 April, May
and June 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 2nd quarter of 2019.
Questions regarding this frling should be directed to Tara Knox at (509) 4954325.
Patrick Ehrbar
Director of Regulatory Affairs
Enc.
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Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Electric Deferral Page 1 of 12
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 2019)
AVU-E-17-01 FCA Base - Rates Effective 1/1/2019,

With Sch 72 Tax Reform Adj - Rates Effective 1/1/2019
2019 2019 2019 YTD
Source Apr-19 May-19 Jun-19 Total Total Total
(a)(b)(f)(g)(h)
Residential Group
1 Total Actual Billed Customers Revenue Reports 109,351 109,463 109,289 327,954 328,103 656,057
3 Total Actual Base Rate Revenue Revenue Reports 8,527,323$ 7,435,786$ 7,458,531$ 35,630,474$ 23,421,640$ 59,052,114$
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)105,147 104,972 104,775 316,090 314,894 630,984
7 Fixed Cost Adjustment Revenue (5) x (6)5,870,349$ 4,802,768$ 4,479,875$ 22,920,962$ 15,152,992$ 38,073,954$
8 Actual Base Rate Revenue (3) - (19)8,253,751$ 7,211,702$ 7,240,421$ 34,599,623$ 22,705,874$ 57,305,497$
10 Actual Usage (kWhs)(2) - (21)84,070,535 72,764,469 74,737,987 362,439,678 231,572,991 594,012,670
12 Variable Power Supply Revenue (10) x (11)2,100,923$ 1,818,384$ 1,867,702$ 9,057,368$ 5,787,009$ 14,844,377$
14 Residential Revenue Per Customer Received $52.47 $45.33 $45.23 $74.78 $47.68 $61.26
New Customers
16 Actual Customers New Since Test Year Revenue Reports 4,204 4,491 4,514 11,864 13,209 25,073
17
20 Actual Fixed Charge Revenue Revenue Reports 24,295$ 25,776$ 26,100$ 69,685$ 76,172$ 145,857$
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02499$
24 Fixed Production and Transmission Rate per kWh Page 1 0.02628$ 0.02628$ 0.02628$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)106,962$ 83,470$ 80,501$ 418,563$ 270,933$ 689,496$
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)33,536$ 39,529$ 35,033$ 95,002$ 108,097$ 203,099$
29 Total Residential Deferral - Surcharge (Rebate)(15) + (28)386,430$ 84,128$ (223,976)$ (621,215)$ 246,582$ (374,632)$
31 Customer Deposit Rate 2.00%2.00%2.00%
33 Monthly Residential Deferral Totals 383,467$ 83,318$ (223,104)$ (616,597)$ 243,681$ (372,916)$
34 Cumulative Residential Deferral (Rebate)/Surcharge Σ((29), (30), (32))(233,131)$ (149,812)$ (372,916)$
Line
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Electric Deferral Page 2 of 12
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 2019)
AVU-E-17-01 FCA Base - Rates Effective 1/1/2019,

With Sch 72 Tax Reform Adj - Rates Effective 1/1/2019
2019 2019 2019 YTD
Source Apr-19 May-19 Jun-19 Total Total Total
(a)(b)(f)(g)(h)
Line
1 Total Actual Billed Customers Revenue Reports 24,413 24,580 24,357 73,198 73,350 146,548
2 Total Actual Usage (kWhs)Revenue Reports 86,397,637 84,253,492 89,798,729 277,229,434 260,449,859 537,679,293
3 Total Actual Base Rate Revenue Revenue Reports 7,860,197$ 7,693,115$ 7,971,966$ 24,659,190$ 23,525,278$ 48,184,468$
4 Total Actual Fixed Charge Revenue Revenue Reports 756,577$ 760,901$ 752,209$ 2,270,650$ 2,269,687$ 4,540,337$
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)23,365 23,481 23,219 70,226 70,065 140,291
6 Monthly Fixed Cost Adj. Revenue per Customer Page 3
7 Fixed Cost Adjustment Revenue (5) x (6)4,693,816$ 4,906,486$ 4,573,180$ 15,110,048$ 14,173,481$ 29,283,529$
8 Actual Base Rate Revenue (3) - (19)7,658,309$ 7,509,074$ 7,789,257$ 23,969,309$ 22,956,640$ 46,925,949$
9 Actual Fixed Charge Revenue (4) - (20)735,948$ 739,430$ 730,607$ 2,209,199$ 2,205,984$ 4,415,183$
10 Actual Usage (kWhs)(2) - (21)84,304,106 82,396,892 87,954,755 269,827,269 254,655,753 524,483,022
11 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02499$ 0.02499$ 0.02499$ 0.02499$
12 Variable Power Supply Revenue (10) x (11)2,106,760$ 2,059,098$ 2,197,989$ 6,742,983$ 6,363,847$ 13,106,831$
13 Customer Fixed Cost Adjustment Revenue (8) - (9) -(12)4,815,601$ 4,710,546$ 4,860,661$ 15,017,127$ 14,386,808$ 29,403,936$
14 Non-Residential Revenue Per Customer Received $206.10 $200.61 $209.34 $213.84 $205.34 $209.59
15 Existing Customer Deferral - Surcharge (Rebate)(7) - (13)(121,786)$ 195,940$ (287,481)$ 92,921$ (213,327)$ (120,407)$
New Customers
16 Actual Customers New Since Test Year Revenue Reports 1,048 1,099 1,138 2,972 3,285 6,257
17 Monthly Fixed Cost Adj. Revenue per Customer Page 3
18 Fixed Cost Adjustment Revenue (16) x (17)109,097$ 118,999$ 116,147$ 331,199$ 344,243$ 675,443$
19 Actual Base Rate Revenue Revenue Reports 201,889$ 184,041$ 182,709$ 689,881$ 568,638$ 1,258,519$
20 Actual Fixed Charge Revenue Revenue Reports 20,629$ 21,471$ 21,603$ 61,451$ 63,703$ 125,154$
21 Actual Usage (kWhs)Revenue Reports 2,093,531 1,856,601 1,843,974 7,402,165 5,794,105 13,196,270
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02499$
23 Variable Power Supply Revenue (21) x (22)52,317$ 46,396$ 46,081$
24 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.02696$ 0.02696$ 0.02696$
25 Fixed Production and Transmission Revenue (23) x (24)56,442$ 50,054$ 49,714$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)72,501$ 66,119$ 65,312$ 243,887$ 203,931$ 447,819$
27 Non-Residential Revenue Per Customer Received $69.18 $60.16 $57.39 $82.06 $62.08 $71.57
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)36,597$ 52,880$ 50,836$ 87,312$ 140,312$ 227,624$
29 Total Non-Residential Deferral - Surcharge (Rebate)(15) + (28)(85,189)$ 248,820$ (236,645)$ 180,233$ (73,015)$ 107,218$
30 Deferral - Revenue Related Expenses Rev Conv Factor 497$ (1,453)$ 1,382$ (1,052)$ 426$ (626)$
31 Customer Deposit Rate 2.00%2.00%2.00%
32 Interest on Deferral Avg Balance Calc 229$ 365$ 376$ 606$ 970$ 1,576$
33 Monthly Non-Residential Deferral Totals (84,463)$ 247,732$ (234,888)$ 179,786$ (71,619)$ 108,168$
34 Σ((29), (30), (32))95,323$ 343,055$ 108,168$
35 Total Cumulative Deferral (137,807)$ 193,243$ (264,748)$
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Natural Gas Deferral Page 3 of 12
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)Development of Natural Gas Deferrals (Calendar Year 2019)
AVU-G-17-01 FCA Base - Rates Effective 1/1/2019,

With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter
2019
2nd Quarter
2019
Source Apr-19 May-19 Jun-19 Total Total Total
(a)(b)(f)(g)(h)(o)(p)(s)
Residential Group
1 Total Actual Billed Customers Revenue Reports 83,998 84,107 83,969 251,382 252,074 503,456
3 Total Actual Base Rate Revenue Revenue Reports 2,573,374$ 1,485,925$ 1,195,063$ 14,881,950$ 5,254,362$ 20,136,313$
Existing Customers
7 Actual Customers on System During Test Year (1) - (22)79,218 79,122 78,885 237,923 237,225 475,148
9 Fixed Cost Adjustment Revenue (7) x (8)2,049,341$ 1,149,232$ 706,158$ 11,256,353$ 3,904,730$ 15,161,083$
11 Actual Base Rate Revenue (3) - (26)2,407,150$ 1,380,001$ 1,125,331$ 14,070,617$ 4,912,483$ 18,983,100$
13 Actual Usage (Therms)(2) - (28)4,137,907 1,995,950 1,386,898 28,040,604 7,520,755 35,561,359
17 Residential Revenue Per Customer Received $24.35 $11.40 $8.22 $53.11 $14.67 $33.92
19
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 4,780 4,985 5,084 13,459 14,849 28,308
23
27 Actual Fixed Charge Revenue Revenue Reports 27,907$ 28,820$ 29,713$ 79,112$ 86,439$ 165,551$
31 Fixed Production and UG Storage Rate per Therm Page 1 0.02599$ 0.02599$ 0.02599$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)130,578$ 72,789$ 37,780$ 691,043$ 241,148$ 932,190$
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(13,839)$ (4,434)$ 5,184$ (91,562)$ (13,089)$ (104,650)$
37 Total Residential Deferral - Surcharge (Rebate)(18) + (35)106,753$ 243,059$ 62,882$ (1,472,173)$ 412,693$ (1,059,480)$
39 Customer Deposit Rate 2.00%2.00%2.00%
41 Monthly Residential Deferral Totals 103,772$ 239,568$ 60,693$ (1,467,314)$ 404,034$ (1,063,281)$
42
43 Cumulative Residential Deferral (Rebate)/Surcharge Σ((37), (38), (40))(1,363,542)$ (1,123,974)$ (1,063,281)$
Line
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Natural Gas Deferral Page 4 of 12
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)Development of Natural Gas Deferrals (Calendar Year 2019)
AVU-G-17-01 FCA Base - Rates Effective 1/1/2019,

With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter
2019
2nd Quarter
2019
Source Apr-19 May-19 Jun-19 Total Total Total
(a)(b)(f)(g)(h)(o)(p)(s)
Line
1 Total Actual Billed Customers Revenue Reports 1,511 1,506 1,498 4,535 4,515 9,050
2 Total Actual Usage (Therms)Revenue Reports 1,922,603 1,217,628 1,139,613 9,871,474 4,279,843 14,151,317
3 Total Actual Base Rate Revenue Revenue Reports 587,216$ 419,046$ 378,881$ 2,593,906$ 1,385,144$ 3,979,050$
4 Total Actual Fixed Charge Revenue Revenue Reports 160,631$ 160,376$ 158,927$ 479,451$ 479,933$ 959,384$
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,479 1,472 1,463 4,442 4,414 8,856
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)376,593$ 300,797$ 230,139$ 1,783,428$ 907,529$ 2,690,956$
11 Actual Base Rate Revenue (3) - (26)569,977$ 405,204$ 367,568$ 2,524,341$ 1,342,749$ 3,867,091$
12 Actual Fixed Charge Revenue (4) - (27)156,694$ 156,049$ 154,397$ 467,050$ 467,141$ 934,191$
13 Actual Usage (Therms)(2) - (28)1,860,302 1,169,743 1,102,711 9,603,950 4,132,756 13,736,706
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)413,283$ 249,155$ 213,170$ 2,057,291$ 875,609$ 2,932,900$
17 Non-Residential Revenue Per Customer Received $279.43 $169.26 $145.71 $463.15 $198.37 $331.18
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)(36,691)$ 51,642$ 16,969$ (273,864)$ 31,920$ (241,944)$
20 New Customers
22 Actual Customers New Since Test Year Revenue Reports 32 34 35 93 101 194
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)7,068$ 6,026$ 4,776$ 32,258$ 17,869$ 50,127$
26 Actual Base Rate Revenue Revenue Reports 17,239$ 13,842$ 11,314$ 69,564$ 42,394$ 111,959$
27 Actual Fixed Charge Revenue Revenue Reports 3,937$ 4,326$ 4,529$ 12,401$ 12,793$ 25,193$
28 Actual Usage (Therms)Revenue Reports 62,301 47,885 36,902 267,524 147,087 414,612
31 Fixed Production and UG Storage Rate per Therm Page 1 wtd avg 0.02781$ 0.02781$ 0.02781$
32 Fixed Production and UG Storage Revenue (30) x (31)1,733$ 1,332$ 1,026$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)11,569$ 8,184$ 5,758$ 49,723$ 25,511$ 75,234$
34 Non-Residential Revenue Per Customer Received $361.54 $240.70 $164.51 $534.65 $252.58 $387.80
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(4,502)$ (2,157)$ (982)$ (17,465)$ (7,641)$ (25,106)$
37 Total Non-Residential Deferral - Surcharge (Rebate)(18) + (35)(41,192)$ 49,484$ 15,987$ (291,328)$ 24,279$ (267,050)$
38 Deferral - Revenue Related Expenses Rev Conv Factor 241$ (289)$ (93)$ 1,701$ (142)$ 1,559$
39 Customer Deposit Rate 2.00%2.00%2.00%
40 Interest on Deferral Avg Balance Calc (518)$ (512)$ (459)$ (895)$ (1,490)$ (2,385)$
41 Monthly Non-Residential Deferral Totals (41,470)$ 48,683$ 15,435$ (290,523)$ 22,648$ (267,875)$
42
43 Σ((37), (38), (40))(331,993)$ (283,310)$ (267,875)$
44 Total Cumulative Deferral (1,695,535)$ (1,407,284)$ (1,331,156)$
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Accounting Balances Page 5 of 12
Jurisdiction:ID FCA Deferred Revenue
Ferc
Acct Ferc Acct Desc Service
Accounting
Period
Beginning
Balance Monthly Activity Ending Balance
186328 REG ASSET-DECOUPLING DEFERRED ED 201904 -616,597.28 383,466.72 -233,130.56
REG ASSET-DECOUPLING DEFERRED 201905 -233,130.56 83,318.10 -149,812.46
REG ASSET-DECOUPLING DEFERRED 201906 -149,812.46 -223,103.50 -372,915.96
243,681.32
REG ASSET-DECOUPLING DEFERRED GD 201904 -1,467,314.39 103,772.37 -1,363,542.02
REG ASSET-DECOUPLING DEFERRED 201905 -1,363,542.02 239,568.23 -1,123,973.79
REG ASSET-DECOUPLING DEFERRED 201906 -1,123,973.79 60,693.27 -1,063,280.52
404,033.87
647,715.19
186338 REG ASSET NON-RES DECOUPLING D ED 201904 179,786.30 -84,462.86 95,323.44
REG ASSET NON-RES DECOUPLING D 201905 95,323.44 247,732.01 343,055.45
REG ASSET NON-RES DECOUPLING D 201906 343,055.45 -234,887.91 108,167.54
-71,618.76
REG ASSET NON-RES DECOUPLING D GD 201904 -290,522.89 -41,470.27 -331,993.16
REG ASSET NON-RES DECOUPLING D 201905 -331,993.16 48,683.21 -283,309.95
REG ASSET NON-RES DECOUPLING D 201906 -283,309.95 15,434.56 -267,875.39
22,647.50
-48,971.26
Jurisdiction:ID Prior Year FCA
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING PRIOR YE ED 201904 1,762,260.22 2,937.10 1,765,197.32
REG ASSET- DECOUPLING PRIOR YE 201905 1,765,197.32 2,942.00 1,768,139.32
REG ASSET- DECOUPLING PRIOR YE 201906 1,768,139.32 2,946.90 1,771,086.22
8,826.00
REG ASSET- DECOUPLING PRIOR YE GD 201904 560,255.99 933.76 561,189.75
REG ASSET- DECOUPLING PRIOR YE 201905 561,189.75 935.32 562,125.07
REG ASSET- DECOUPLING PRIOR YE 201906 562,125.07 936.88 563,061.95
2,805.96
11,631.96
182339 REG ASSET - NON RES DECOUPLING ED 201904 1,428,520.65 2,380.87 1,430,901.52
REG ASSET - NON RES DECOUPLING 201905 1,430,901.52 2,384.84 1,433,286.36
REG ASSET - NON RES DECOUPLING 201906 1,433,286.36 2,388.81 1,435,675.17
7,154.52
REG ASSET - NON RES DECOUPLING GD 201904 -138,587.63 -230.98 -138,818.61
REG ASSET - NON RES DECOUPLING 201905 -138,818.61 -231.36 -139,049.97
REG ASSET - NON RES DECOUPLING 201906 -139,049.97 -231.75 -139,281.72
-694.09
6,460.43
Balance Sheet Accounts
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Accounting Balances Page 6 of 12
Deferred Revenue Approved for Recovery
Surcharge
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING SURCHARG ED 201904 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 201905 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 201906 0.00 0.00 0.00
0.00
REG ASSET- DECOUPLING SURCHARG GD 201904 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 201905 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 201906 0.00 0.00 0.00
0.00
0.00
182338 REG ASSET - NON RES DECOUPLING ED 201904 363,167.09 -47,039.31 316,127.78
REG ASSET - NON RES DECOUPLING 201905 316,127.78 -45,920.27 270,207.51
REG ASSET - NON RES DECOUPLING 201906 270,207.51 -49,096.37 221,111.14
-142,055.95
REG ASSET - NON RES DECOUPLING GD 201904 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 201905 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 201906 0.00 0.00 0.00
0.00
-142,055.95
Rebate
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG LIABILITY DECOUPLING REBAT ED 201904 -783,775.50 150,643.05 -633,132.45
REG LIABILITY DECOUPLING REBAT 201905 -633,132.45 130,177.08 -502,955.37
REG LIABILITY DECOUPLING REBAT 201906 -502,955.37 133,725.26 -369,230.11
414,545.39
REG LIABILITY DECOUPLING REBAT GD 201904 -96,385.55 33,617.65 -62,767.90
REG LIABILITY DECOUPLING REBAT 201905 -62,767.90 16,374.01 -46,393.89
REG LIABILITY DECOUPLING REBAT 201906 -46,393.89 11,125.26 -35,268.63
61,116.92
475,662.31
254338 REG LIABILITY NON RES DECOUPLI ED 201904 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 201905 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 201906 0.00 0.00 0.00
0.00
REG LIABILITY NON RES DECOUPLI GD 201904 -102,366.58 20,242.24 -82,124.34
REG LIABILITY NON RES DECOUPLI 201905 -82,124.34 12,790.85 -69,333.49
REG LIABILITY NON RES DECOUPLI 201906 -69,333.49 11,983.87 -57,349.62
45,016.96
45,016.96
Jurisdiction:ID Accumulated Deferred Income Tax
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
ADFIT DECOUPLING DEFERRED REV ED 201904 -490,005.91 -85,664.37 -575,670.28
ADFIT DECOUPLING DEFERRED REV 201905 -575,670.28 -88,333.09 -664,003.37
ADFIT DECOUPLING DEFERRED REV 201906 -664,003.37 77,285.63 -586,717.74
-96,711.83
ADFIT DECOUPLING DEFERRED REV GD 201904 322,333.38 -24,541.60 297,791.78
ADFIT DECOUPLING DEFERRED REV 201905 297,791.78 -66,805.25 230,986.53
ADFIT DECOUPLING DEFERRED REV 201906 230,986.53 -20,987.84 209,998.69
-112,334.69
-209,046.52
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Accounting Balances Page 7 of 12
Jurisdiction:ID Deferred Revenue
Ferc
Acct Ferc Acct Desc Service
Accounting
Period
Beginning
Balance Monthly Activity Ending Balance
456328 RESIDENTIAL DECOUPLING DEFERRE ED 201904 617,587.92 -384,174.24 233,413.68
RESIDENTIAL DECOUPLING DEFERRE 201905 233,413.68 -83,636.95 149,776.73
RESIDENTIAL DECOUPLING DEFERRE 201906 149,776.73 222,668.26 372,444.99
-245,142.93
456338 NON-RES DECOUPLING DEFERRED RE ED 201904 -179,180.44 84,691.93 -94,488.51
NON-RES DECOUPLING DEFERRED RE 201905 -94,488.51 -247,367.00 -341,855.51
NON-RES DECOUPLING DEFERRED RE 201906 -341,855.51 235,263.62 -106,591.89
72,588.55
495328 RESIDENTIAL DECOUPLING DEFERRE GD 201904 1,463,577.33 -106,129.45 1,357,447.88
RESIDENTIAL DECOUPLING DEFERRE 201905 1,357,447.88 -241,639.43 1,115,808.45
RESIDENTIAL DECOUPLING DEFERRE 201906 1,115,808.45 -62,514.46 1,053,293.99
-410,283.34
495338 NON-RES DECOUPLING DEFERRED RE GD 201904 289,627.43 40,951.94 330,579.37
NON-RES DECOUPLING DEFERRED RE 201905 330,579.37 -49,195.54 281,383.83
NON-RES DECOUPLING DEFERRED RE 201906 281,383.83 -15,893.50 265,490.33
-24,137.10
Amort of Prior Period Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
AMORTIZATION RES DECOUPLING DE ED 201904 -652,119.66 -151,822.82 -803,942.48
AMORTIZATION RES DECOUPLING DE 201905 -803,942.48 -131,123.03 -935,065.51
AMORTIZATION RES DECOUPLING DE 201906 -935,065.51 -134,451.48 -1,069,516.99
-417,397.33
456339 AMORTIZATION NON-RES DECOUPLIN ED 201904 152,703.30 47,604.92 200,308.22
AMORTIZATION NON-RES DECOUPLIN 201905 200,308.22 46,408.48 246,716.70
AMORTIZATION NON-RES DECOUPLIN 201906 246,716.70 49,505.46 296,222.16
143,518.86
495329 AMORTIZATION RES DECOUPLING DE GD 201904 -225,693.47 -33,750.17 -259,443.64
AMORTIZATION RES DECOUPLING DE 201905 -259,443.64 -16,464.90 -275,908.54
AMORTIZATION RES DECOUPLING DE 201906 -275,908.54 -11,193.26 -287,101.80
-61,408.33
495339 AMORTIZATION NON-RES DECOUPLIN GD 201904 -104,628.21 -20,395.85 -125,024.06
AMORTIZATION NON-RES DECOUPLIN 201905 -125,024.06 -12,916.96 -137,941.02
AMORTIZATION NON-RES DECOUPLIN 201906 -137,941.02 -12,089.35 -150,030.37
-45,402.16
Income Statement Accounts
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Accounting Balances Page 8 of 12
Jurisdiction:ID Interest Expense/Income
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
INTEREST INCOME - DECOUPLING ED 201904 -20,151.80 -6,112.65 -26,264.45
INTEREST INCOME - DECOUPLING 201905 -26,264.45 -6,180.06 -32,444.51
INTEREST INCOME - DECOUPLING 201906 -32,444.51 -6,120.51 -38,565.02
-18,413.22
INTEREST INCOME - DECOUPLING GD 201904 -2,791.98 -933.76 -3,725.74
INTEREST INCOME - DECOUPLING 201905 -3,725.74 -935.32 -4,661.06
INTEREST INCOME - DECOUPLING 201906 -4,661.06 -936.88 -5,597.94
-2,805.96
-21,219.18
431328 INTEREST EXPENSE - DECOUPLING ED 201904 5,964.74 1,887.29 7,852.03
INTEREST EXPENSE - DECOUPLING 201905 7,852.03 1,264.80 9,116.83
INTEREST EXPENSE - DECOUPLING 201906 9,116.83 1,161.46 10,278.29
4,313.55
INTEREST EXPENSE - DECOUPLING GD 201904 7,108.35 3,392.52 10,500.87
INTEREST EXPENSE - DECOUPLING 201905 10,500.87 3,031.89 13,532.76
INTEREST EXPENSE - DECOUPLING 201906 13,532.76 2,685.36 16,218.12
9,109.77
13,423.32
Jurisdiction:ID
Ferc Acct Desc Service Monthly Activity Ending Balance
CONTRA DECOUPLING DEFERRED REV ED 201904 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 201905 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 201906 0.00 0.00 0.00
0.00
CONTRA DECOUPLING DEFERRED REV GD 201904 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 201905 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 201906 0.00 0.00 0.00
0.00
0.00
253312 CONTRA DECOUPLED DEFERRED REVE ED 201904 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 201905 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 201906 0.00 0.00 0.00
0.00
CONTRA DECOUPLED DEFERRED REVE GD 201904 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 201905 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 201906 0.00 0.00 0.00
0.00
0.00
456311 CONTRA DECOUPLING DEFERRAL ED 201904 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 201905 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 201906 0.00 0.00 0.00
0.00
0.00
495311 CONTRA DECOUPLING DEFERRAL GD 201904 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 201905 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 201906 0.00 0.00 0.00
0.00
Financial Reporting Contra Asset Accounts
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Notes Page 9 of 12
Q1 Q2 Q3 Q4 %
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 by 12/31/2021 and therefore would not be recognizable as income for financial reporting
purposes in 2019.The income statement impact of any contra deferral entries will be eliminated for
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 10 through 12 of this report show the illustrative calculations for the electric non-residential
group on a by schedule basis.
for each quarter of 2019.The similarity of the percentage change indicates that the mechanism is working
as intended.
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Electric by Schedule Page 10 of 12
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2019)
AVU-E-17-01 FCA Base - Rates Effective 1/1/2019
With Sch 72 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter 2019 2nd Quarter 2019 2019 YTD
Source Apr-19 May-19 Jun-19 Total Total Total
(a)(b)(f)(g)(h)
Schedule 11/12
1 Total Actual Billed Customers Revenue Reports 21,917 22,056 21,866 65,694 65,839 131,533
3 Total Actual Base Rate Revenue Revenue Reports 3,141,838$ 3,000,341$ 3,040,023$ 10,829,418$ 9,182,201$ 20,011,619$
Existing Customers
7 Actual Customers on System During Test Year (1) - (22)20,916 21,004 20,776 62,860 62,696 125,556
9 Fixed Cost Adjustment Revenue (7) x (8)1,850,101$ 1,930,169$ 1,757,345$ 6,943,287$ 5,537,615$ 12,480,902$
11 Actual Base Rate Revenue (3) - (26)3,021,620$ 2,892,822$ 2,930,925$ 10,421,418$ 8,845,367$ 19,266,785$
13 Actual Usage (kWhs)(2) - (28)28,580,210 26,971,709 28,339,390 103,326,705 83,891,309 187,218,014
15 Variable Power Supply Revenue (13) x (14)714,219$ 674,023$ 708,201$ 2,582,134$ 2,096,444$ 4,678,578$
17 Residential Revenue Per Customer Received $97.19 $92.53 $93.85 $111.60 $94.52 $103.07
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 1,001 1,052 1,090 2,834 3,143 5,977
23
27 Actual Fixed Charge Revenue Revenue Reports 13,085$ 13,914$ 14,040$ 37,127$ 41,039$ 78,167$
29 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02499$
31 Fixed Production and Transmission Rate per kWh Page 1 0.02976$ 0.02976$ 0.02976$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)45,908$ 40,071$ 41,528$ 155,969$ 127,507$ 283,476$
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)4,621$ 15,097$ 11,087$ 22,479$ 30,805$ 53,284$
37 Total Schedule 11/12 Deferral - Surcharge (Rebate)(18) + (35)(178,176)$ 1,811$ (181,353)$ (49,604)$ (357,719)$ (407,323)$
39 Customer Deposit Rate 2.00%2.00%2.00%
41 Monthly Schedule 11/12 Deferral Totals (177,366)$ 1,424$ (180,820)$ (49,291)$ (356,762)$ (406,053)$ 4243 Cumulative Schedule 11/12 Deferral (Rebate)/Surcharge Σ((37), (38), (40))(226,657)$ (225,233)$ (406,053)$
Line
ILLUSTRATIVEELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Electric by Schedule Page 11 of 12
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2019)
AVU-E-17-01 FCA Base - Rates Effective 1/1/2019
With Sch 72 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter 2019 2nd Quarter 2019 2019 YTD
Source Apr-19 May-19 Jun-19 Total Total Total
(a)(b)(f)(g)(h)
Line
ILLUSTRATIVEELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
Schedule 21/22
1 Total Actual Billed Customers Revenue Reports 1,066 1,071 1,059 3,207 3,196 6,403
2 Total Actual Usage (kWhs)Revenue Reports 52,974,384 51,544,835 53,279,775 159,790,872 157,798,994 317,589,866
3 Total Actual Base Rate Revenue Revenue Reports 4,365,128$ 4,242,836$ 4,275,358$ 12,865,286$ 12,883,322$ 25,748,608$
4 Total Actual Fixed Charge Revenue Revenue Reports 453,248$ 455,643$ 449,466$ 1,362,437$ 1,358,357$ 2,720,793$
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,049 1,054 1,042 3,152 3,145 6,297
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)2,388,949$ 2,438,677$ 2,205,076$ 7,044,263$ 7,032,702$ 14,076,965$
11 Actual Base Rate Revenue (3) - (26)4,293,042$ 4,178,893$ 4,215,872$ 12,612,674$ 12,687,807$ 25,300,481$
12 Actual Fixed Charge Revenue (4) - (27)446,023$ 448,418$ 442,241$ 1,339,062$ 1,336,682$ 2,675,743$
13 Actual Usage (kWhs)(2) - (28)52,101,664 50,801,115 52,567,335 156,630,116 155,470,114 312,100,230
14 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02499$ 0.02499$ 0.02499$ 0.02499$
15 Variable Power Supply Revenue (13) x (14)1,302,021$ 1,269,520$ 1,313,658$ 3,914,187$ 3,885,198$ 7,799,385$
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)2,544,998$ 2,460,956$ 2,459,974$ 7,359,425$ 7,465,928$ 14,825,353$
17 Non-Residential Revenue Per Customer Received $2,426.12 $2,334.87 $2,360.82 $2,334.84 $2,373.90 $2,354.35
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)(156,049)$ (22,279)$ (254,897)$ (315,162)$ (433,226)$ (748,388)$
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 17 17 17 55 51 106
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)17,434$ 17,713$ 16,201$ 55,310$ 51,348$ 106,658$
26 Actual Base Rate Revenue Revenue Reports 72,086$ 63,943$ 59,485$ 252,613$ 195,515$ 448,127$
27 Actual Fixed Charge Revenue Revenue Reports 7,225$ 7,225$ 7,225$ 23,375$ 21,675$ 45,050$
28 Actual Usage (kWhs)Revenue Reports 872,720 743,720 712,440 3,160,756 2,328,880 5,489,636
29 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02499$
30 Variable Power Supply Revenue (28) x (29)21,809$ 18,586$ 17,804$
31 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.02615$ 0.02615$ 0.02615$
32 Fixed Production and Transmission Revenue (30) x (31)22,824$ 19,451$ 18,632$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)20,228$ 18,682$ 15,824$ 67,587$ 54,734$ 122,321$
34 Non-Residential Revenue Per Customer Received $1,189.86 $1,098.94 $930.83 $1,228.85 $1,073.21 $1,153.97
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(2,793)$ (969)$ 377$ (12,277)$ (3,386)$ (15,663)$
37 Total Schedule 21/22 Deferral - Surcharge (Rebate)(18) + (35)(158,842)$ (23,248)$ (254,521)$ (327,439)$ (436,611)$ (764,051)$
38 Deferral - Revenue Related Expenses Rev Conv Factor 927$ 136$ 1,486$ 1,912$ 2,549$ 4,461$
39 Customer Deposit Rate 2.00%2.00%2.00%
40 Interest on Deferral Avg Balance Calc (675)$ (827)$ (1,059)$ (664)$ (2,561)$ (3,225)$
41 Monthly Schedule 21/22 Deferral Totals (158,590)$ (23,940)$ (254,094)$ (326,192)$ (436,623)$ (762,815)$ 42
43 Σ((37), (38), (40))(484,782)$ (508,722)$ (762,815)$
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 2nd Quarter 2019
ID Fixed Cost Adjustment Report Q2 2019.xlsx / Electric by Schedule Page 12 of 12
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2019)
AVU-E-17-01 FCA Base - Rates Effective 1/1/2019
With Sch 72 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter 2019 2nd Quarter 2019 2019 YTD
Source Apr-19 May-19 Jun-19 Total Total Total
(a)(b)(f)(g)(h)
Line
ILLUSTRATIVEELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
Schedule 31/32
1 Total Actual Billed Customers Revenue Reports 1,430 1,453 1,432 4,297 4,315 8,612
2 Total Actual Usage (kWhs)Revenue Reports 3,724,859 4,759,244 7,201,915 10,186,974 15,686,017 25,872,991
3 Total Actual Base Rate Revenue Revenue Reports 353,231$ 449,938$ 656,585$ 964,486$ 1,459,755$ 2,424,241$
4 Total Actual Fixed Charge Revenue Revenue Reports 15,741$ 16,001$ 15,765$ 47,173$ 47,507$ 94,680$
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,400 1,423 1,401 4,214 4,224 8,438
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)216,510$ 317,662$ 434,915$ 721,418$ 969,087$ 1,690,505$
11 Actual Base Rate Revenue (3) - (26)343,647$ 437,359$ 642,460$ 935,218$ 1,423,466$ 2,358,683$
12 Actual Fixed Charge Revenue (4) - (27)15,422$ 15,669$ 15,427$ 46,224$ 46,518$ 92,742$
13 Actual Usage (kWhs)(2) - (28)3,622,233 4,624,068 7,048,030 9,870,448 15,294,330 25,164,778
14 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02499$ 0.02499$ 0.02499$ 0.02499$
15 Variable Power Supply Revenue (13) x (14)90,520$ 115,555$ 176,130$ 246,662$ 382,205$ 628,868$
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)237,705$ 306,135$ 450,902$ 642,331$ 994,742$ 1,637,074$
17 Non-Residential Revenue Per Customer Received $169.79 $215.13 $321.84 $152.43 $235.50 $194.01
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)(21,196)$ 11,527$ (15,987)$ 79,087$ (25,656)$ 53,431$
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 30 30 31 83 91 174
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)3,312$ 4,781$ 6,870$ 10,172$ 14,962$ 25,134$
26 Actual Base Rate Revenue Revenue Reports 9,585$ 12,579$ 14,126$ 29,269$ 36,289$ 65,558$
27 Actual Fixed Charge Revenue Revenue Reports 319$ 332$ 338$ 949$ 989$ 1,938$
28 Actual Usage (kWhs)Revenue Reports 102,626 135,176 153,885 316,526 391,687 708,213
29 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02499$
30 Variable Power Supply Revenue (28) x (29)2,565$ 3,378$ 3,846$
31 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.01860$ 0.01860$ 0.01860$
32 Fixed Production and Transmission Revenue (30) x (31)1,909$ 2,514$ 2,862$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)4,792$ 6,354$ 7,080$ 14,523$ 18,227$ 32,750$
34 Non-Residential Revenue Per Customer Received $159.74 $211.81 $228.39 $174.97 $200.29 $188.22
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(1,480)$ (1,574)$ (210)$ (4,351)$ (3,265)$ (7,616)$
37 Total Schedule 31/32 Deferral - Surcharge (Rebate)(18) + (35)(22,676)$ 9,953$ (16,197)$ 74,736$ (28,920)$ 45,815$
38 Deferral - Revenue Related Expenses Rev Conv Factor 132$ (58)$ 95$ (436)$ 169$ (267)$
39 Customer Deposit Rate 2.00%2.00%2.00%
40 Interest on Deferral Avg Balance Calc 105$ 95$ 90$ 46$ 290$ 336$
41 Monthly Schedule 31/32 Deferral Totals (22,438)$ 9,990$ (16,013)$ 74,345$ (28,462)$ 45,883$ 42
43 Σ((37), (38), (40))51,907$ 61,897$ 45,883$
44 Total Cumulative Non-Residential Deferral if
calculated by Schedule line (43) +Sch 31/32 line (43)(659,532)$ (672,058)$ (1,122,985)$