20160831Deferred Cost Report JUL 2016.pdf

August 31, 2016 

State of Idaho 
Idaho Public Utilities Commission 
P.O. Box 83720 
Boise, Idaho 83720‐0074 

RE:  Monthly Deferred Cost Report 

Attached is the PGA monthly report of activity in the Gas Deferral Accounts for July 2016.  
This information is submitted in compliance with Order Number 33402 issued in the 
Company’s Purchase Gas Cost Adjustment filing (Case No. AVU‐G‐15‐02). This report is 
being filed in electronic format only per approval from the filing center. 

If you have any questions regarding this information please feel free to call me at (509) 
495‐4873. 

Sincerely, 

Ryan Finesilver

Ryan Finesilver 
Regulatory Analyst 
State and Federal Regulation 

Enclosures 

Avista Utilities
State of Idaho
Gas Costs Deferred and Amortized
Last Year Total
Balance Ending
10/31/15
<Refund> or
Surcharge
Refunded or
<Surcharged>
To Customers
Interest
<Refunded> or
Surcharged to
Customers
Balance Ending
<Refund> or
Surcharge
Refunded or
<Surcharged>
To Customers
Interest
<Refunded> or
Surcharged to
Customers
Balance Ending
<Refund> or
Surcharge
(4,033,698.74)$ 1,749,967.71$ (5,899.98)$ (2,289,631.01)$ 61,912.60$ (179.11)$ (2,227,897.52)$
Balance Ending
10/31/15
<Refund> or
Surcharge
<Refund> or
Surcharge
Deferred
Interest
<Refund> or
Surcharge
Deferred
Balance Ending
<Refund> or
Surcharge
<Refund> or
Surcharge
Deferred
Interest
<Refund> or
Surcharge
Deferred
Balance Ending
<Refund> or
Surcharge
$0.00 (5,149,733.72)$ (31,241.81)$ ($5,180,975.53)(652,890.09)$ (6,292.64)$ ($5,840,158.26)
Balance Ending
10/31/15
<Refund> or
Surcharge
Net Refund
or <Surcharge>
To Customers
Interest
<Refund> or
Surcharge to
Customers
Balance Ending
<Refund> or
Surcharge
Net Refund
or <Surcharge>
To Customers
Interest
<Refund> or
Surcharge to
Customers
Balance Ending
<Refund> or
Surcharge
($4,033,698.74) ($3,399,766.01) ($37,141.79) ($7,470,606.54) ($590,977.49) ($6,471.75) ($8,068,055.78)
$0.00 $0.00
Note 1 - Amortization is recorded in Account 191000 based on Seventieth Revision Sheet 155, effective 10/1/15. This Sheet increases the rates of firm Schedules 101 and
111 by $2.886 cents per therm in all blocks and decreases the rates of Schedule 131 by $3.020 cents per therm.
Note 2 -
Firm Firm Firm Interruptible Interruptible
(before revenue conversion) Schedule 101 Schedule 111 Schedule 112 Schedule 131 Schedule 132
Demand Cost $10.90900 $10.90900 $10.90900
Commodity Cost $25.19800 $25.19800 $25.19800 $25.19800 $25.19800
Total Gas Cost $36.10700 $36.10700 $36.10700 $25.19800 $25.19800
Summary of Deferral (Note 2)
Total of Amortization and Deferrals
Twenty first Revision Sheet 150, effective 10/1/15, governs the accounting of deferred gas cost differences. These differences are recorded monthly to Account 191010 and are based on the
weighted average cost of gas, excluding gross revenue factor, per therm as follows;
the effectives of revenue adjustment items, per therm as follows;
November - June 2016 Account Activity
July 2016
Account Activity
Summary of Amortization (Note 1)
(0
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0

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(7)
(6)
(5)
(4)
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(2)
(1)
0
Nov Dec Jan Feb Mar Apr May June July Aug Sept Oct
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 X 1,
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AVISTA UTILITES
Deferral Balance 
Prior Yr Current Yr
(1
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0

0.
0

(4)
(4)
(3)
(3)
(2)
(2)
(1)
(1)
0
1
1
Nov Dec Jan Feb Mar Apr May June July Aug Sept Oct
Ac
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 $1
 X 1,
0
0
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0
AVISTA UTILITES
Amortized Chart 
Prior Yr Current Yr
(2
.
1
)
(2
.
2
)
(2
.
0
)
(4
.
2
)
(1
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)
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(9)
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(7)
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(2)
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0
Nov Dec Jan Feb Mar Apr May June July Aug Sept Oct
Ac
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 Ba
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 $1
 X 1,
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AVISTA UTILITES
Total Chart 
Prior Year Current Year
2014 / 201 2015 / 201 2014 / 201 2015 / 201 2014 / 201 2015 / 201
Nov (2.1) (4.3) Nov (0.4) (0.6) Nov (1.7) (3.7)
Dec (2.2) (5.0) Dec (1.1) (1.6) Dec (1.1) (3.4)
Jan (2.0) (5.3) Jan (1.3) (2.3) Jan (0.7) (3.0)
Feb (4.2) (5.4) Feb (1.4) (2.6) Feb (0.5) (2.8)
Mar (1.2) (5.6) Mar (1.0) (3.1) Mar (0.2) (2.5)
Ap (2.0) (6.4) Ap (1.9) (4.0) Ap (0.1) (2.4)
Ma (2.0) (6.7) Ma (2.1) (4.4) Ma 0.0 (2.4)
June (2.3) (7.5) June (2.4) (5.2) June 0.1 (2.3)
Jul (2.6) (8.1) Jul (2.7) (5.8) Jul 0.1 (2.2)
Aug (2.9) 0.0 Aug (3.1) 0.0 Aug 0.2 0.0
Sep (3.5) 0.0 Sep (3.8) 0.0 Sep 0.3 0.0
Oct (4.0) 0.0 Oct (4.4) 0.0 Oct 0.4 0.0
Nov (2,051,019 (4,342,874 Nov (370,318) (640,603)Nov (1,680,701 (3,702,271
Dec (2,161,255 (4,952,266 Dec (1,094,667 (1,590,940 Dec (1,066,588 (3,361,326
Jan (2,024,934 (5,332,794 Jan (1,328,071 (2,303,619 Jan (696,863) (3,029,175
Feb (4,152,736 (5,378,335 Feb (1,437,600 (2,603,493 Feb (456,435) (2,774,842
Mar (1,215,415 (5,647,454 Mar (971,537) (3,103,479 Feb (243,878) (2,543,975
Ap (1,991,696 (6,390,149 Ap (1,908,351 (3,958,355 Ap (83,345) (2,431,794
Ma (2,076,137 (6,708,586 Ma (2,074,292 (4,362,532 Ma (1,845) (2,346,054
June (2,302,026 (7,458,545 June (2,362,722 (5,180,976 June 60,696 (2,277,570
Jul (2,586,851 (8,055,985 Jul (2,706,482 (5,840,158 Jul 119,631 (2,215,826
Aug (2,915,241 0 Aug (3,102,943 Aug 187,702
Sep (3,483,731 0 Sep (3,751,112 Sep 267,381
Oct (4,021,717 0 Oct (4,406,464 Oct 384,747
Net Deferrals Bal Deferral Balance (191010) Unamortized Bal (191000)
191000 191010
Amortization Deferral Total
Ending Balance October 31, 2015 (4,021,717.61)$      ‐$                       (4,021,717.61)$
-$
Activity
Activity 805110 &
431600/41960
GLW 191000 /
19101 difference
201511 320,961.56$          (638,633.68)$        (317,672.12)$ (321,155.92)$ (321,155.92)$ -$
201512 342,184.00$          (947,704.86)$        (605,520.86)$ (609,392.22)$ (609,392.22)$ -$
201601 335,476.75$          (711,721.06)$        (376,244.31)$ (380,527.96)$ (380,527.96)$ -$
201602 252,679.15$          (293,760.13)$        (41,080.98)$ (45,542.09)$ (45,542.09)$ -$
201603 231,380.09$          (495,906.47)$        (264,526.38)$ (269,118.54)$ (269,118.54)$ -$
201604 112,550.78$          (850,231.73)$        (737,680.95)$ (742,694.52)$ (742,694.52)$ -$
201605 86,028.19$            (399,009.33)$        (312,981.14)$ (318,436.67)$ (318,436.67)$ -$
201606 68,707.19$            (812,766.46)$        (744,059.27)$ (749,959.78)$ (749,959.78)$ -$
201607 61,912.60$            (652,890.09)$        (590,977.49)$ (597,439.19)$ (597,439.19)$         -$
201608 ‐$                         ‐$                       -$ -$ -$ -$
201609 ‐$                         ‐$                       -$ -$ -$ -$
201610 ‐$                         ‐$                       -$ -$ -$ -$
1,811,880.31$ (5,802,623.81)$ (3,990,743.50)$
Interest
201511 (1,514.58)$ (1,969.22)$ (3,483.80)$
201512 (1,239.53)$ (2,631.83)$ (3,871.36)$
201601 (958.20)$ (3,325.45)$ (4,283.65)$
201602 (713.94)$ (3,747.17)$ (4,461.11)$
201603 (512.84)$ (4,079.32)$ (4,592.16)$
201604 (369.96)$ (4,643.61)$ (5,013.57)$
201605 (287.53)$ (5,168.00)$ (5,455.53)$
201606 (223.30)$ (5,677.21)$ (5,900.51)$
201607 (169.06)$ (6,292.64)$ (6,461.70)$
201608 -$
201609 -$
201610 -$
(5,988.94)$             (37,534.45)$           (43,523.39)$
Deferral Hold Back Transfer to 191015 -$
Ending Balance (2,215,826.24$ (5,840,158.26$ (8,055,984.50$
Ending Balance October 31, 2015 (11,981.13)$           (11,981.13)$
Amortization
201511 -$ (9.98)$ -$
201512 -$ (9.99)$ -$
201601 -$ (10.00)$ -$
201602 -$ (10.01)$ -$
201603 -$ (10.02)$ -$
201604 -$ (10.03)$ -$
201605 -$ (10.03)$ -$
201606 -$ (10.04)$ -$
201607 -$ (10.05)$ -$
201608 -$ -$ -$
201609 -$ -$ -$
201610 -$ -$ -$
Interest
201511 (9.98)$ (9.98)$
201512 (9.99)$ (9.99)$
201601 (10.00)$ (10.00)$
201602 (10.01)$ (10.01)$
201603 (10.02)$ (10.02)$
201604 (10.03)$ (10.03)$
201605 (10.03)$ (10.03)$
201606 (10.04)$ (10.04)$
201607 (10.05)$ (10.05)$
201608 -$
201609 -$
201610 -$
Ending Balanc (12,071.28$ -$ (12,071.28$
(2,227,897.52)$ (5,840,158.26)$
Total All Deferral/Amortization Account (2,215,826.24$ #(8,068,055.78$
GL Check 201607 191000 (172,084.16)$    
191010 (7,883,900.34)$ 
(8,055,984.50)$ 
191015 (12,071.28)$       
Total Idaho (8,068,055.78)$
-$
Balance Sheet Accounts 191000 and 191010
GL Wand Activity to Balance Check
Balance Sheet Accounts 191015