20180702Application.pdf

Avista Corp.
141 1 East Mission P.O.Box3727
Spokane, Washington 99220-3727
Telephone [phone]
Toll Free 800-727-9170
RECEIVED
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ATlrEtA
Corp.
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June 29, 2018
Diane Hanian
Commission Secretary
Idaho Public Utilities Commission
472W. Washington St.
Boise, ID 83702
Re:Case No. AVU-G-l8- g3
Natural Gas Fixed Cost Adjustment Annual Rate Filing of Avista Corporation
Dear Ms. Hanian:
Enclosed for filing with the Commission is Avista's natural gas Fixed Cost Adjustment (FCA)
annual rate adjustment filing. This filing consists of an original and seven copies of Avista's
Application, Exhibit A (the Company's proposed tariffs), Exhibit B (rate calculation), Exhibit C
(2017 deferral), and Exhibit D (customer communications) in support of the Application. A
computer readable copy of the Application, exhibits, and workpapers, required under Rule 231.05,
are included on an enclosed compact disc.
Electronic versions of the Company's f,rling were emailed to the Commission, and the Service List,
on June 29,2018. Those documents have also been provided on the enclosed CD.
Please direct any questions on this matter to me at [phone] or Tara Knox at (509) 495-
432s.
Patrick D. Ehrbar
Director of Regulatory Affairs
Enclosures
Page 1 of 1
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that I have this 29th day of June,2018, served the Application of Avista
Corporation - Fixed Cost Rate Adjustment, upon the following parties, by mailing a copy
thereof, properly addressed with postage prepaid to:
Diane Hanian, Secretary
Idaho Public Utilities Commission
472W. Washington St.
Boise, lD 83702
d iane.hanian@puc. idaho. gov
Karl Klein
Brandon Karpen
Deputy Attomeys General
Idaho Public Utilities Commission
472W. Washington
Boise,lD 83702-0659
karl.kle in@puc. idaho. gov
[e-mail]. gov
Marv Lewallen
28530 SW Canyon Creek Rd. - South
Wilsonville, OR 97070
[e-mail]
Larry A. Crowley
The Energy Strategies Institute, Inc.
5549 S. Cliffsedge Ave
Boise, ID 83716
[e-mail]
Wendy Wilsons
Clean Energy Program Director
Snake River Alliance
223 N 6th Street, Suite 317
Boise, lD 83702
wwi lson@snakeriveral liance.org
Brad M. Purdy
Attorney at Law
2019 N 17th Street
Boise, lD 83702
bmpurdy@hotrnai l.corn
Peter J. Richardson
Greg M. Adams
Richardson Adams
515 N. 27th Street
PO Box 7218
Boise, lD 83702
peter(E r i c hard so nadam s. com
[e-mail]
Dean J. Miller, Lawyer
3620 E. Warm Springs
Boise, ID 83716
deanj m i I [e-mail]
Dr. Don Reading
6070 HillRoad
Boise,ID 83703
dreading@m indsprin g.corn
Patrick D. Ehrbar
Director of Regulatory Affairs
Benjamin J. Otto
Idaho Conservation League
710 N. 6th St.
Boise, lD 83702
botto@ idahoconservation. org
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DAVID J. MEYER
VICE PRESIDENT AND CHTEF COUNSEL FOR
REGULATORY AND GOVERNMENTAL AFFAIRS
AVTSTA CORPORATTON
L41-L E. MISSION AVENUE
P. O. BOX 3727
SPOKANE, WASHINGTON 99220
PHONE: [phone], FAX: [phone]s1
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION10
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IN THE MATTER OF THE FIXED COST
ADJUSTMENT MECHANISM (FCA)
ANNUAL RATE ADJUSTMENT FILfNG
OF AVISTA CORPORATION
CASE No. AVU-G-18-_q3
APPLICATION OF AVISTA
CORPORATION
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I. INTRODUCTION
In accordance with Idaho Code 561-502, Commission Order
No. 33437, and RP 052, Avista Corporation, doing business as
Avista Utilities (hereinaf ter "Avj-sta" or "Compdrr!" ) , at 1411
East Mission Avenue, Spokane, Washington, respectfully makes
application to the Idaho Publ-ic Utilities Commission
("Commission") for an order approving the l-evel of natural
gas Fixed Cost Adjustment Mechanism (FCA) revenue deferred
during calendar year 201-7 and authorizing FCA rates for
natural gas service from November 1, 201,8 through October 31,
2079, and to approve the Company's corresponding
modifications to Schedul-e !75, "Fixed Cost Adjustment
AVISTA'S NATURAL GAS FCA ANNUAL RATE AD,JUSTMENT FILING PAGE 1
1 tvtechanism Natural Gas" . The proposed FCA rebate raLe for
2 the Residential- croup (schedule 101) is -0.766+ per therm,
3 and -L .067 + per therm f or t.he Non-Residential Group
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(Schedules 111 and 11,2). The Residential Group rebate
represents a $1.9 million, or 4.23*, to Schedul-e 101
customers, and the Non-Residential Group rebat.e represents a
$0.2 mi1Iion, or 5.55?, decrease. The Company has requested
a November l-, 20lB effectlve date
The Company requests that t.his filing be processed under
the Commj-ssion's Modif ied Procedure Rules (RP 201,-204)
Communicatj-ons in reference to this Application should be
addressed to:
David J. Meyer, Ese.
Vice President and Chief Counsel for
Regulatory & Governmental- Affairs
Avista Corporation
P.O. Box 3727
MSC-27
:--4LL E. Mission Ave
Spokane, WA 99220-3727
Phone: [phone]
David . Meyer@avi s tacorp . com
Patrick D. Ehrbar
Direct.or of Regulatory Affairs
Avista Utilities
P.O. Box 3727
MSC-27
L4l-l- E. Mission Ave
Spokane, WA 99220-3127
Phone: [phone]patrick . ehrbar@avj- s tacorp . com
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FILING PAGE 2
1 II. BACKGROI]ND
The purpose of the natural gas FCA is to adjust the
Company's Commission-authorized revenues from t.herm saIes,
such that the Company's revenues will be recognized based on
the number of customers served under the applicable natural
gas service schedul-es. The FCA aIlows the Company to: 1)
defer the difference between actual FCA-related revenue
received from customers through volumetrj-c rates, and the
FcA-related revenue approved for recovery in the Company's
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10 last general rate case on a per-customer basis; and 2) file
11 a tariff to surcharge or rebate, by rate group, the total
12 deferred amount accumulated in t.he deferred revenue accounts
13 for the prior January through December tj-me period
t4 In Case Nos. AVU-E-15-05 and AVU-G-15-01, the Commission
15 in Order No. 33437 approved for Avista a Fixed Cost. Adjustment.
16 Mechanism. On page 10 of Order No. 33437, the Commissj-on
11 stated:
The parties have also agreed upon a three-year1 FCA pilot
for el-ectric and natural gas operations. The FCA will
compare actual FCA revenues to al1owed FCA revenues
determined on a per-customer basis. Any differences will
be deferred for a rebate or surcharge. There are a number
of customer safeguards, including that an FCA surcharge
cannot exceed a 3Z annual rate adjustment. Any
unrecovered balances will be carried forward to recover
in future years. Further, there is no limit to the level
On June a5, 20L8, the Idaho Public Utilj-ties Commission approved an
Addendum to the Stipulation which extended the term of the pilot for
an additional year by Order No. 34085.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE AD.JUSTMENT FILING PAGE 3
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of the FCA rebate. As part of the Stipulation, Staff and
other interested parties, will review the efficacy of
the FCA after its second fulI year to ensure it is
functioning as intended. Fixed cost adjustment
mechanisms are intended to encourage conservation, and
allow customers more control over their bill-s. Further,
the proposed FCA will remove any financial disincentive
of the Company Lo encourage energy conservation.
The Section 13 of t,he Stipulation and Settlement, as
11 amended by Addendum to the Stipulation approved by the
12 Commission in Order No. 34085 on ,June 15, 2018, provided
13 further detaj-l-s, reproduced be1ow, regarding the mechanics of
14 the fixed cost adjustment mechanism. The proposed Tariff
15 Sheet L75 refl-ects the change in the term of the mechanism
16 from three years to four in accordance with the Addendum.
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A. FCA Mechanisms Term. The Parties agree to an initial
FCA term of 4 years, with a review of how the mechanisms
have functioned conducted by Avista, Staff, and other
interested parties following the end of the third full--
year. Avista may seek to extend the term of the
mechanism prior to its expirati-on.
B. Rate Groups.
established for both
FCA:
Electric Customer Rate Groups:1. Residential Schedul-e 1
2. Commercial- Schedules aa, 12, 21-, 22,
Natural Gas Rate Groups:
1. Residential Schedule 101
2. Commercial Schedules 111 and 112
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C. Existing Customers and New Customers. The Parties
have agreed that revenue related to certaj-n items
discussed below woul-d not be incl-uded in the FCA for new
customers. The result is that the Fixed Cost Adjustment
Revenue-Per-Customer for new customers will be less than
There will be two rate groups
the electric FCA and natural- gas
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FILING PAGE 4
the Fixed Cost Adjustment Revenue-Per-Customer for
existing customers. For new electric customers added
after the test period, recovery of incremental revenue
related to fj-xed production and transmission costs woul-d
be excluded from the electric FCA. For new natural- gas
customers added after the test period, recovery of
incremental- revenue related to fixed production and
underground storage facility costs would be excluded.
These modifications are included in Appendices B and C
to the Stipulation.
D. Quarterly Reporting. Avist,a will file, within 45
days of the end of each quarter, a report detailing the
FCA activity by month. The reporting will also include
information related to the deferrals by rate group, what
the deferrals would have been if tracked by rate
schedule, use and revenue-per-customer for existing and
new cusLomers, and other summary financial information.
Avista will provj-de such other information as may be
reasonably requested, from time to time, in the future
quarterly reports.
E. Annual Filings. On or bef ore ,Ju1y 1-, the Company
will file a proposed rate adjustment surcharge or rebate
based on the amount of deferred revenue recorded for the
prior ,January through December time period. The rate
adjustment would be calculated separately for each Rat.e
Group, with the applicable surcharge or rebate recovered
from each group on a uniform cents per kWh or per therm
basis. The proposed tariff (Schedule 75 for electric,
Schedule L75 for natural gas) incl-uded with that filing
would include a rate adjustment, that recovers/rebates
the appropriate deferred revenue amount over a twelve-
month period effective on October 1 for electric (to
match with Power Cost Adj ust.ment. and Residential-
Exchange annual rate adjustments time period) and
November 1st for natural gas (to match wit.h t.he annual
Purchased Gas Cost Adjustment rate adjustment timeperiod). The deferred revenue amount approved for
recovery or rebate would be transferred to a balancing
account and the revenue surcharged or rebated during the
period would reduce the deferred revenue in the
balancing account. After determining the amount of
deferred revenue that, can be recovered through a
surcharge (or refunded through a rebate) by Rate Group,
the proposed rates under Schedules 75 and !75 would be
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FILING PAGE 5
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determined by dividing the deferred revenue to be
recovered by Rat.e Group by the estimated kwh sales(Electric FCA) or therm sales (Natural Gas FCA) for each
Rate Group during the twelve-month recovery period. Any
deferred revenue remaini-ng in the balancing account at.
the end of the amortization period would be added to the
new revenue deferrals to determine the amount of the
proposed surcharge/rebate for t.he following year.
F. Interest. Interest will be accrued on the
unamortized balance in t.he FCA balancing account.s at t.he
Customer Deposit Rate.
G. Accounting. Avista wil-1 record the def erral- in
account 186 - Mi-scellaneous Deferred Debits. The amount
approved for recovery or rebate would then betransferred into a Regulatory Asset or Regulatory
Liability account for amortization. On the income
statemenL, the Company would record both the deferred
revenue and the amortization of t,he deferred revenue
through Account 456 (Other Electric Revenue), or Account
495 (Other Gas Revenue), in separate sub-accounts. The
Company would file quarterly reports with the Commission
showing pertinent information regardJ-ng the status of
the current deferral. This report woul-d include a
spreadsheet showing the monthly revenue deferral
cal-culation for each month of t.he def erral period
(January - December), as well as the current andhistorical monthly balance in the deferral account.
H. 3"6 Rat,e f ncrease Cap. An FCA surcharge, by rategroup, cannot exceed a 3Z annual rate adjustment, andany unrecovered balances will be carrj-ed forward to
future years for recovery. There is no limit to the leve1
of the FCA rebate.
As detailed above, the Commission approved the following
39 procedural schedule for administering the annual natural gas
FCA filings:
Jul 1
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Company filing for prior January
period
December
deferral
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FfLING PAGE 6
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November 1
natural gas
- Commission Order and effective date of
FCA rate adjustment
III. DRIVERS OF NATURAL GAS FCA SURCHARGES
The FCA rebate deferral-s in 2017 were the result of
higher monthly use-per-customer than the use-per-customer
that was embedded in the 20L4 test year (i.e., the fCA base) .
Residential average monthly use-per-customer was higher by
3.5 therms, and non-residential average monthly use-per
customer was higher by 94 therms in 201-7. The Company has
identified several primary drivers for the change in use-per-
customer.
13 First, weather was abnormally col-d during 201-7 giving
14 rise to a weather normalization adjustment2 that required the
15 deduction of 2 million therms to residential usage (z therms
16 per customer) and 0.5 million therms (27 therms per customer)
17 to non-residential- usage. The estimated FCA revenue excess
18 associated with weather was approximately $965, OOO
19 residential and $107,000 non-residential.
20 Natural gas energy efficiency programs were suspended in
2l Idaho during 201,4 and 201-5, then reinstated during 201-6.
22 Consequentlf, while energy efficiency is considered a
2 The 2017 weather normal-ization adjustment was filed in Washington for
Commission Basis reporting utilizing the same methodology as IPUC Case
No. AVU-G-15-01 in developing the FCA base.
AVISTA'S NATURAL GAS FCA ANNUAL RATE AD.JUSTMENT FILING PAGE 7
I surcharge driver, the impact between the 2074 test year and
2 201-7 appears to be smaII. Estimated savings derived from the
3 201-5 and 201,'7 DSM Annual Reports reduced residential usage by
4 approximately 282,000 therms (0.: therms-per-cusLomer) and
5 non-resj-dential usage by approximately 70,000 therms (+
6 therms-per-customer) during 20L7. The estimated FCA revenue
7 shortfall associated with energy efficiency programmatic
8 savings is $0. l-3 million residential and $0.02 million non-
9 residential.
10 These drivers account for over half of the residentiaf
11 rebate and about 252 of the non-residential rebate. The
12 "other" drivers are related to items not easily quantifiable,
13 such as the effects of non-programmatic energy efficiency,
14 changes in business cycles, eLc. The following table
15 summarizes the impact of these drivers on the FCA Revenues
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Residential Group
Use-per-
Customer
FCA
Revenue
Non-Residential
Use-per-
Customer
FCA
RevenueDriver
Weather 2.1 $1.00 27 $0.1 1
($0.02)Enerpy Efficiency (0.3)(s0.13)(4)
Other
Total
1.7 $0.76 7l
94
$0.29
$0.383.5 $1.6320
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AVISTA'S NATURAL GAS FCA ANNUAL RATE AD.JUSTMENT FILING PAGE 8
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IV. RESIDENTIAL GROUP RATE DETERMINATION
The Company recorded $1,636,265 in the rebate direction
in deferred revenue for the natural gas residential cusLomer
group in 20L7. Last year's surcharge rate was subject to the
3? surcharge limitation with an expected surcharge carry over
of approximately $1.2 mill-ion. The proposed rate of -0.766
cents per therm is designed to rebate $455,043, to the
Company's resident, j-al- nat.ural gas customers served under rate
Schedule 101. The following table summarizes t.he components
of the Company's request for rebate:
201-7 Deferred Revenue ($1,636,265)
Add: 20L6 Carry over balance $1,199,0L6
Add: Interest through 1,0/3L/20:-9 (#L6 ,2L2)
Add: Revenue Related Expense Adj ($1,581)
Total Rebate ($45s,043)
Customer rebate ($4G5,043)
Carryover Deferred Revenue $o
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12 Exhibit B, page 1 shows the derivation of the proposed
13 rate to rebate revenue of $455,043, based on projected sales
14 volumes for Schedul-e 101 customers during the
15 rebate/amortization period (November 201,8 through October
16 2019). As identified on tariff Sheet 1758 under Step 6 of
17 "Calculation of Monthly FCA Deferra1", interest on the
l8 deferred balance accrues at the Customer Deposit Interest
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FILING PAGE 9
I Rate.: rf the proposed rebate is approved by the Commission,
2 tfre 201-7 deferral balance, plus interest t.hrough October, and
3 tfre outstanding carry over balance approved for recovery in
4 the prior year FCA rate filing (Case No. AVU-G-17-03 Order
5 uo. 3391-9), will be transferred int.o a regulatory liability
6 balancj-ng account. The balance in the liability account will
7 be reduced each month by the rebate received by customers
8 under the tariff.
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10 V. NON-RESIDENTIAL GROUP RATE DETERMINATION
11 The Company recorded i377,623 in the rebate direction in
12 deferred revenue for the natural gas Non-Residential- Group in
13 20L7, plus interest and revenue-related expenses. Last
14 year's surcharge rate was subject to the 3* surcharge
l5 limitation with an expected surcharge carry over of
16 approximately $125,000 (the actual carry over is expected to
17 be slightly less than last year's estimate) . The proposed
18 rebate rate of -L.067 cents per therm is designed to rebate
19 i274,6L7 to the Company's commercial- and industrial customers
20 served under rate Schedules 111 and 112. The following table
21 summarizes the components of the Company's request for
3 The Customer Deposit Interest Rate was 1.00? throughouL 201,7 and remai-ns
1.00? for 2018. The current rate of 1.00? has been used going forward as
an estimate for purposes of this rate determination.
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FTLfNG PAGE 10
1 rebate
2Ol7 Deferred Revenue ($377 ,623)
Add: 201-6 Carry over balance $108 ,'77I
Add: Interest through 1,0/31-/20L8 (s4 ,320)
Add: Revenue Related Expense Adj.($L,452)
Total- Rebate ($274,61,7)
Customer rebate ($274,6L7)
Carryover Deferred Revenue $o
Exhibit B, page 3 shows the derivation of the proposed
rate to rebate revenue of $274,6!'7 based on projected sales
volumes for Schedules 111 and 712 during the
rebate/amortization period (November 201-8 through October
201,9) . As ident.ified on the tariff Sheet 1758 under Step 5
of "Calculation of Monthly FCA Deferral", interest on the
deferred balance accrues at the Customer Deposit Int.erest
Rate.4 If the proposed rebate is approved by the Commi-ssion,
the 2017 deferral balance, plus interest through October, and
the outstanding carry over balance approved from recovery in
the prior year FCA rate filing (Case No. AVU-G-L7-03 Order
No. 33919), will be transferred int.o a regulatory liability
balancing account. The balance in the liability account will
be reduced each month by the rebate received by customers
under the tariff.
Support showing the monthly calculation of the 20L7
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AVISTA'S NATURAL GAS FCA ANNUAL RATE AD.]USTMENT FILING PAGE 11
1 deferral balances for both the Residential and Non-
These
3 calculations were also provided to the Commission in
4 quarterly reports.
VI. 3I AI{NUAL RATE INCREASE TEST
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FCA rate adjustment surcharges are subject to a 3? annual
rate increase limitation. There is no limit to rebate rate
adjustments. As described in Tariff Schedule 1-75, the 3Z
annual rate increase limitation will be determined by
dlviding the increment.al- annual revenue to be collected
(proposed surcharge revenue less present. surcharge revenue)
under this Schedule by the total "normaLized" revenue for the
two Rate Groups for the most recent January through December
time period. Normalized revenue is determined by multiplying
the weather-corrected usage for the period by the present
rates in effect. If the incremental- amount of the proposed
surcharge exceeds 32, only a 3Z incremental rate increase
will be proposed and any remaining deferred balance will be
carried over to t.he fol-lowing year.
Exhibit B, page 5 shows the 3Z test for the two rate
groups. As the 201-7 Residential and Non-Residential
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23 deferrals are both rebates, there is no l-imitation. The
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FTLING PAGE 12
2 Residential Groups is provided as Exhibit C.
1 incremental change from t.he existing surcharge to the
2 proposed rebate is a reduction of $1.9 million or
3 approximately -4.22 for the Residential Group and a reduction
4 of $0.7 million or approximately -5.5? for the Non-
5 Residential Group. As both residentj-al- and non-residential
6 deferrals are in t.he rebate direction for 2017, there is no
7 proposed carry over expected due to t.he 3Z ru1e.
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9 VII. EXISTING CUSTOMERS AI{D NEW CUSTOMERS
10 The Settlement Stipulation approved by t.he Commj-ssion
requires that natural gas customers that have been added since
the test year are subject, t,o a FCA Revenue-Per-Customer that
excludes incremental revenue related to fixed production and
underground storage facility costs. Separate calculations
for new versus existing customers are clearly identified in
the FCA base that was approved in Order No. 33437 (included
in this filing as Attachment B, pages 3 through 6).
Due to this segregation, Avista tracks the usage of new
customers since January L, 2075 as compared with existing
customers.s In general, the average usage of new natural gas
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s "Existing customers" were part of the test year used to set the JanuaryL,2015 rates (201-4 calendar year). "New customers" consist of all new
hookups after the test year. The proposed Tariff Sheet 175 replaces the
date specific language to state "after the FCA Base test year" as the FCA
Base is updated with changes to Base rates and the associated test year.
AVISTA'S NATURAL GAS FCA ANNUAL RATE AD.JUSTMENT FILING PAGE 13
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customers is comparable to the average usage of existing
customers. Avista will continue to track the usage of new
customers over the Fixed Cost Adjustment term
VIII. PROPOSED RATES TO BE EFFECTIVE NOVEMBER 1.20L8
The Company is proposing a per therm FCA rebate rate of
7 -0.766Q for the Residential Group, and a per therm FCA rebate
8 rate of -1-.067Q for the Non-Residential Group, both to become
9 ef f ect, j-ve November 7, 2018. Exhibit B to this Application
l0 provides the Residential- and Non-Residential Rate
11 Calculation, and Exhibit C provides the support for the
12 deferrals for the January L, 20L7 through December 3L, 20l-7
13 deferral- period. Attached as Exhibit A is a copy of the
14 proposed tariff, Schedule 1,75, which contains the proposed
15 FCA rates and tariff revi-sions dlscussed earlier in thls
16 Application. Exhibit A also includes the proposed changes to
17 Schedule 1-75 in strike/underline format.
18 Residential customers using an average of 53 therms per
19 month woul-d see their monthly bi1Is decrease from $48.31 to
20 $46.27, a decrease of $2.04 per month, or 4.22.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FILING PAGE 14
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IX. COMMI'NICATIONS A}ID SERVICE OF APPLICATION
fn conformance with RP 725, t.his Application will be
brought to the attention of the Company's customers. First,
the Company has served a copy of this Application upon the
service list in Case Nos. AVU-E-15-05 and AW-G-15-01, the
cases that gave rise to the FCA mechanisms. Second, a copy
of Company's news release and customer notice is provided as
Attachment D. The news release will be issued on July 2,
201-8, and the cusLomer notice will be inserted in customer
The Company requests that the Commission j-ssue an order
approving recovery of FCA deferrals for the period .Tanuary 1,
20L7 through December 31, 201-7, and approve a per therm FCA
10 bills starting on or about July 9,2018, and run for a fuII
11 billing cycle.
12
13 x REQUEST FOR RELIEF
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l8 therm FCA rebate rate of -L.067c. for the Non-Residential
17 rebate rate of -0.766+ for the Residential- Group, and a per
19 Group, both to become effective November 1, 20L8. The Company
20 also requests that the Commission approve the proposed tariff
2l modifications to tariff Sheet L75. The Residential Group
22 rebate represents a $1.9 mi11ion, or 4.2%, decrease to
23 Schedule 101 customers, and the Non-Resident.ial Group rebate
AVISTA'S NATURAL GAS FCA ANNUAL RATE AD.fUSTMENT FILING PAGE 15
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0I
represents a $0.7 mi11ion, ot 5.5?, decrease to Schedul-e 111
and L12 customers. The Company requests that the matter be
processed under the Commission's Modified Procedure rules
through the use of written comments.
Dated at. Spokane, Washington this 29L1n day of June 201-8.
TION
BY
Patrick D. EhrbarDirector of Regulatory Affairs
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADJUSTMENT FILING PAGE 16
I
2
J
4
5
6
7
8
9
10
1l
t2
13
t4
15
16
17
18
t9
20
2l
22
23
24
25
26
27
28
29
30
3l
32
VERIFICATION
STATE OF WASHINGTON
County of Spokane
Patrick D. Ehrbar, being first duly sworn on oath,
deposes and says: That he is the Director of Regulatory
Affairs for Avist,a Corporation and makes this verification
for and on behalf of saj-d corporation, being thereto duly
authorized;
That. he has read the fo
thereof, and believes the s
1ing, knows the contents
rue.
SIGNED AND SWORN to bef ore me this 29Lht day of .June 20L8,
by Patrick D. Ehrbar.
\\l1 t
ARY Cin or the State
of Was , residing at Spokane.
Commission Expires:It
to be
2 3
-+aF
Puguto
AVISTA'S NATURAL GAS FCA ANNUAL RATE AD,JUSTMENT FILING PAGE 1.7
)
)
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE NO. AVU-G-18-
EXHIBIT A
Tariff Sheets - Proposed, Strikethrough and Underline
Natural Gas Service
June 29,2018
l.P.U.C. No. 27
Second Revision Sheet 175
Canceling
First Revision Sheet 175
Patrick Ehrbar, Director of Regulatory Affairs
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ('FCA") rate mechanism that separates the recovery of the
Company's Commission authorized revenues from therm sales to customers
served under the applicable natural gas service schedules.
TERM:
The term of the FCA mechanism is four years, effective January 1,2016 through
December 31,2019.
APPLICABLE:
To Customers in the State of ldaho where the Company has natural gas service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 101, 111, and 112. This Schedule does not apply to Schedules
1311132 (lnterruptible Service), Schedule 146 (Transportation Service For
Customer-Owned Gas) or Schedule 148 (Special Contracts). Applicable
Customers will be segregated into two (2) distinct Rate Groups:
Group 1-Schedule 101
Group 2 - Schedules 111 and 112
Note - the recovery of incremental revenue related to fixed production and
underground storage cosfs will be excluded for new naturalgas cusfomers added
after the FCA Base test year.
MONTHLY RATE:
- ($0.00766) per therm
- ($0.0t 067) Per therm
Group 1
Group 2
lssued June 29, 2018 Effective November 1,2018
By
Vgk-u
l.P.U.C. No.27
First Revision Sheet 175
Canceling
Original Sheet 175
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ("FCA") rate mechanism that separates the recovery of the
Company's Commission authorized revenues from therm sales to customers
served under the applicable natural gas service schedules.
TERM
The term of the FCA mechanism is three years, effective January 1,2016 through
December 31,2018.
APPLICABLE:
To Customers in the State of ldaho where the Company has natural gas service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 101, 111, and 112. This Schedule does not apply to Schedules
1311132 (lnterruptible Service), Schedule 146 (Transportation Service For
Customer-Owned Gas) or Schedule 148 (Special Contracts). Applicable
Customers will be segregated into two (2) distinct Rate Groups:
Group 1-Schedule 101
Group 2 - Schedules 111 and 112
Note - the recovery of incremental revenue related to fixed production and
underground storage cosfs will be excluded for new naturalgas cusfomers added
,11", Janaarylr4l$.
MONTHLY RATE:
Group 1 - $0S2466 per therm
Group 2 - $0316[5 per therm
lssued June 30, 2017 Effective November 1,2017
By
ed by Avista
Kelly Nonruood, Vice President, State & Federal Regulation
l.P.U.C. No.27
Second Revision Sheet 175
Canceling
First Revision Sheet 175
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ("FCA") rate mechanism that separates the recovery of the
Company's Commission authorized revenues from therm sales to customers
served under the applicable natural gas service schedules.
TERM
The term of the FCA mechanism is four years, effective January 1,2016 through
December 31,2019.
APPLICABLE:
To Customers in the State of ldaho where the Company has natural gas service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 101, 111, and 112. This Schedule does not apply to Schedules
1311132 (lnterruptible Service), Schedule 146 (Transportation Service For
Customer-Owned Gas) or Schedule 148 (Special Contracts). Applicable
Customers will be segregated into two (2) distinct Rate Groups:
Group 1-Schedule 101
Group 2 - Schedules 111 and 112
Note - the recovery of incremental revenue related to fixed production and
underground storage cosfs will be excluded for new naturalgas cusfomers added
after the FCA Base test year.
MONTHLY RATE:
Group 1 - ($0.00766) per therm
Group 2 - ($0.01067) per therm
lssued June 29, 2018 Effective November1,2018
By Patrick Ehrbar, Director of Regulatory Affairs
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE NO. AVU-G-l8-
EXHIBIT B
FCA Rate Calculation
November 1,2018 - October 31, 2019
Natural Gas Service
June 29,2018
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective November 1,2078 - October 3L,2019
15 Annual Total
16 lncremental Rate to Recover Estimated Interest
t7 Estimated Rate to Recover Deferral Balance
18 Rate before Gross-up for Revenue-related items
19 Times: Gross-up for Revenue-related items (3)
20 Preliminary Proposed FCA Rate
2t 3%oTest Rate Adjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
Forecast Usage
7,479,864
LL,04L,248
10,46s,583
8,184,125
7,159,800
4,608,906
2,729,737
1,501,881
7,269,456
7,106,725
1,434,843
3,728,406
(s1,s3s)60,7t0,567
(so.oooo3)
(so.0o7se)
(So.oo752)
1.005812
(so.oo766)
s0.00000
(S0.00766) Rebate Rate
(S0.00762) Amortization Rate
So
Line
No.
1
2
3
4
5
6
7
8
9
10
11
72
13
t4
Notes
(1)
Date
Oct-18
Nov-18
Dec-18
Jan-19
Feb-19
Mar-19
Apr-19
May-19
Jun-19
Jul-19
Aug-19
Sep-19
Oct-19
ldaho Residential Natural Gas
Unamortized
Balance (1) lnterest (2)
-0.00759 !.o00/o
(s460,e36)(s404,s07) (saoo1(s32o,e8o) (s302)
$247,7s6], (s234)
$L7e,7ssl (s175)(s12s,s62) (5t271(sso,66o) (sso)(s70,002) (ssz1(5s8,6s2) (Ss+1(s4s,ose) (s4s)(s40,6s4) (s:21(s2s,82s) (s2s)($1,s3s) (s13)
Deferral balance at the end of the month, Rate of -50.00759 to recover the October 2017 balance
of -5460,936 over 12 months. See page 2 of Exhibit B for October 2018 balance calculation.
(2) lnterest computed on average balance between beginning and end of month at the present IPUC
Consumer Deposit rate. The IPUC Consumer Deposit rate is updated annually.
http ://www. puc.idaho.sov/sas/33936.pdf
(3) AVU-G-15-01 conversion factor, see page 7 of Exhibit B.
(4) See page 6 of Exhibit Bfor 3% test adjustment calculations.
(5) See page 2 of Exhibit B for estimated carryover balance calculations.
EXHIBIT B Page 1 of I
Line
No.
1
4
5
6
7
8
9
10
tt
t2
13
1,4
15
76
t7
18
19
20
2t
22
23
24
25
26
27
(s1,364)
(s1,35s)
(s1,366)
(s1,357)
(s1,368)
(s1,35e)
(s1,370)
$t,372)
(s1,373)
(s1,374)
Dec-17
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-18
Jul-18
Aug-18
Sep-18
Oct-18
prior year carryover
Nov-18
Dec-18
Jan-19
Feb-19
Mar-19
Apr-19
May-19
Jun-19
Jul-19
Aug-19
Sep-19
Oct-19
ldaho Residential Natural Gas
Calculate Estimated Monthly Balances through October 2018
Consumer Deposit
Ending Balance lnterest Rate Amortization
t.00o/o
(S1,636,265)
(51,637,6291
($1,638,ss3)
(s1,640,3se)
$L,547,726]'
(s1,643,094)
(s1,644,463)
(s1,64s,834)
($1,547,zosl
(s1,648,s78)
(s1,549,952)
S 1,189,01G
(s405,323)
(s321,s38)
(s242,070]|
$179,9L7l|
(s125,517)
(Sso,soz1
(s6s,78s)
(ss8,40o)
(548,777]t
(s40,386)
l$zs,4871
($1,105)
(s1,3s1)
(S303)
(s23s)
(s176)
$727)
(Ssol
(s67)
(Sss1
(s4s)
(Sazl
(s2s)
(s13)
$76,2t21
(ss6,e5s)
(S84,087)
(s7e,703)
$az,zza\
$s4,s27l,
(s3s,100)
(s20,78e)
(s11,438)
(Ss,ooal
(Sa,+zs1
(Sro,szzl
(s28,3ss)
(s462,3s5)Total
Summary
28 2017 Deferred Revenue
29 Add Prior Year Carryover Balance
30 Add lnterest through tOl3Ll20L9
31 Add Revenue Related Expense Adj.
32 Total Requested Recovery
33 Customer Rebate Revenue
34 Carryover Deferred Revenue
(s1,535,26s)
s 1,199,016
$t6,2t21
(s1,s81)
(5465,043)
(s46s,043)
So
EXHIBIT B Page 2 of 8
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective November 1, 2018 - October 31, 2019
Line
No.
1,
2
3
4
5
6
7
8
9
10
11
72
13
74
Notes
(1)
(2)
Date
ldaho Non-Residential Natural Gas
Unamortized
Balance (1) lnterest (2)
-0.01057 7.00%
(5272,004)
$237,!e7l (s212)(s1s7,e7s) (s181)(s1s8,962) (s14s)(s12s,s87) (s120)
(s102,3s3) (ssz1(s83,829) (s78)
$77,4241 (s5s)(560,907) (Sssl(ss0,22s) (s46)
(S37,7e0) (Saz1
.s24,7s7) (s26)(Sr,oze1 (S11)
Forecast Usage
Oct-18
Nov-18
Dec-18
Jan-19
Feb-19
Mar-19
Apr-19
May-19
Jun-19
Jul-19
Aug-19
Sep-19
Oct-19
3,313,543
3,727,981
3,705,939
2,753,064
2,620,719
7,763,946
1,179,900
1,000,362
L,015,L27
1,180,083
1,236,18L
2,241,175
15 Annual Total
16 lncremental Rate to Recover Estimated lnterest
17 Estimated Rate to Recover Deferral Balance
18 Rate before Gross-up for Revenue-related items
19 Times: Gross-up for Revenue-related items (3)
20 Preliminary Proposed FCA Rate
2L 3% Test Rate Adjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
(s1,076)25,737,3?0
(so.ooo04)
(So.o1os7)
(so.o1o61)
1.005812
(So.o1o67)
s0.00000
(SO.OrO0z1 Rebate Rate
(SO.OfOSfl Amortization Rate
So
(3)
(4)
(s)
Deferral balance at the end of the month, Rate of -50.01057 to recover the October 2018
balance of -$272,004 over 12 months. See page 4 of Exhibit B for October 2Ol8 balance
calculation.
lnterest computed on average balance between beginning and end of month at the present
IPUC Consumer Deposit rate. The IPUC Consumer Deposit rate is updated annually.
http://www. puc. ida ho.eov/eas/33936. pdf
AVU-G-15-01 conversion factor, see page 7 of Exhibit B.
See page 6 of Exhibit B for 3% test adjustment calculations.
See page 2 of Exhibit B for estimated carryover balance calculations.
EXHIBIT B Page 3 of 8
Line
No.
ldaho Non-Residential Natural Gas
Calculate Estimated Monthly Balance through October 2018
Consumer Deposit
Ending Balance lnterest Rate Amortization
L.00%
l$377,6231
(S377,938)
(S378,2s3)
(s378,s68)
(S378,883)
(s37s,1ee)
($azs,srs1
(Sazs,aarl
($380,148)
(S380,46s)
(Saao,zazl
LOB,778
(s237,ls6)
l5te7,78sl
(s1s8,624)
(s129,538)
(s101,83s)
(s83,20s)
{.570,752]|
(Soo,rss;
$49,471],
(536,989)
(S23,soo)
(s13s)
s
1
4
5
6
7
8
9
10
11
t2
13
L4
15
16
L7
18
19
20
2t
22
23
24
25
25
27
28
29
30
31
32
33
34
Dec-L7
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-18
Jul-18
Aug-18
Sep-18
Oct-18
prior year carryover
Nov-18
Dec-18
Jan-19
Feb-19
Mar-19
Apr-19
May-19
Jun-19
Jul-19
Aug-19
Sep-19
Oct-19
(s3Is)
(Sars1
(Sars1
(Ssrs1
(Sare1
(S:to1
(Satol
(Ssrz1
(s317)
(S:rz1
(S:oa1
(s181)
(Sr+a1
(Srzo)
(Sso1
$77l'
(s64)
(Sss1
(s46)
(s35)
(s2s)
(s10)
(s4,320)
(S:s,rsr1
(Srs,sas1
(S3s,314)
(Szs,zos1
$27,79s]l
(Sra,zrrl
(s12,s17)
(s10,612)
(s10,76e)
(s12,s1s)
(s13,114)
$23,77s)
(s273,030)Total
Summary
2017 Deferred Revenue
Add Prior Year Carryover Balance $
Add lnterest through t0l3t/2079
Add Revenue Related Expense Ad
Total Requested Recovery
Customer Rebate Revenue
Ca rryover Deferred Revenue
(Sztt,ozz1
708,778
(s4,320)
(s1,4s2)
$274,6L7]l
$274,6171
So
EXHIBIT B Page 4 of 8
Avista Utilities
Decoupling Mechanism Prior Surcharge or Rebate Amortization
Effective November t,2Ot7 - October 31, 2018
Residential Natural Gas Surcharge
Line No. Date
Regulatory Asset
Beginning
Balance I nte rest
52,tL4.67
s1,931.34
S1,731.93
S1,549.03
s1,380.37
5L,254.45
5L,188.22
S1,156.66
s1,128.55
5L,106.42
s1_,081.s0
s1,028.58
Regulatory Asset lnterest
Amortization Ending Balance Rate
June - October
Forecast Usage
Line No. Date
5 2,626,654.00
s 2,450,677.5O
s 2,t86,468.0L
5 t,97L,896.78
5 1,747,335.10
5 1,,s66,944.13
$ 1,444,980.76
5 1,407,923.79
s 1,369,205.85
s 1,340,436.60
5 7,376,077.87
s 1,280,605.39
Regulatory Asset
Beginning
Balance
1
2
3
4
5
6
7
8
9
10
11
t2
Nov-17
Dec-17
Jan-18
Feb-18
Mar-L8
Apr-18
May-18
Jun-18
Jul-18
Aug-18
Sep-18
Oct-18
s
s
s
s
s
5
s
s
5
S
s
s
(178,O91.17l,
(256,140.83)
(216,303.16)
(226,1.1O.71l,
(1.81,777.341
(L23,217.82l,
(38,245.19)
(39,874.59)
(29,897.81)
(25,465.1,5)
(36,553.98)
(92,518.33)
5 2,450,677.50
s 2,186,468.01
s 1,,971,,996.79
$ 1,,747,335.tO
s 1,566,944.13
5 7,444,990.76
5 !,407,923.79
s 1,369,205.86
s 1,340,436.60
5 7,3L6,O77 -87
S 1,280,605.39
S 1,189,015.G4
460,366.51
404,O43.73
359,965.40
309,835.82
267,109.72
234,708.O5
21.6,378.75
199,097.65
182,585.34
163,102.63
144,548.83
1o8,777.54
1,626,2O7
1,279,323
1,039,546
t,49O,782
3,777,256
June - October
Forecast Usage
1,083,071
1,038,062
1,,222,O85
7,763,258
2,233,923
1,.00%
t.o0%
L.OO%
L.OO%
t.o0%
t.oo%
L.O0%
L.OO%
t.oo%
L.OO%
L.OOo/o
L.O0%
1,.00%
L.00%
1,.00%
7.OO%
L.OO%
L.OO%
L.00%
1.00%
7.00%
1,.00%
7.OO%
7.OO%
Non-Residential Natural Gas Surcharge
I nterest
RegulatoryAsset lnterest
Amortization Ending Balance Rate
13
1.4
15
16
77
18
19
20
27
22
23
24
Nov-17
Dec-17
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-18
S soo,zsg.oo
s 460,366.51
5 404,043.73
s 359,965.40
s 309,835.82
5 267,1O9.L2
s 234,708.05
s 216,318.75
s 199,097.65
s 182,585.34
S rog,roz.eg
s 144,548.83
s400.0e s
s36o.o2 s
s318.20 s
5278.s7 S
5240.2e S
s20s.00 s
s187.8s s
5773.o2 S
S1s8.s7 S
s143.e8 s
s128.13 s
s1os.s1 s
(40,286.58) s
(s6,582.80) s
(44,396.53) s
(s0,408.ss) s
(42,966.99) s
(32,610.07) s
(r,8,577.15) s
(77,394.721 5
(16,671.28) s
(19,626.69) s
(18,581.93) s
(3s,876.80) s
Jul 18
18
18
18
Aug
sep-
Oct-
EXHIBIT B Page 5 of 8
Avista Utilities
Fixed Cost Adjustment (FCA) 3% Test
2017 ldaho Natural Gas Deferrals
Line No
Residential Non-Residential Total
Revenue From 2OL7 Normalized Loads and
Customers at Present Billing Rates (Note 1)s46,440,055 512,433,282 s58,873,337
2 November 2018 - October 2019 Usage 60,7L0,567 25,737,32O
Proposed FCA Recovery Rates
Present FCA Recovery Rates
-s0,00756 -So.orooz
So.oz+oo s0.0161s
lncremental FCA Recovery Rates -So.oazaz -So.ozosz
I ncremental FCA Recovery (s1,962,166) (s690,275) (5Z,SSZ,++01
lncremental Surcharge %-4.23%-5.55%
3% Test Adjustment (2)
9 3% Test Rate Adjustment s0.00000 so.ooooo
10 Adjusted Proposed FCA Recovery Rates -So.oozss -s0.01057
11 Adjusted lncremental FCA Recovery (s1,962,166) (s0SO,ZZS1 (52,652,440)
t2 Adjusted lncremental Surcharge %-4.23%-5.55%
Notes
(1) Total 2017 weather normalized billing determinants priced at the billing rates effective
06/ot/20L8.
(2) The carryover balances will differ from the 3% adjustment amounts due to the revenue related
expense gross up partially offset by additional interest on the outstanding balance during the
amortization period.
1.
3
4
5
5
7
8 SoSoSo
EXHIBIT B Page 6 of 8
Line
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDED DECEMBER 3I,2OI4
Description
Revenues
Expense:
Uncollectibles
J
4
5
Commission Fees
Idaho State Income Tax
Total Expense
6 Net Operating Income Before FIT
Federal Income Tax@35%
8 REVENUECONVERSION FACTOR
AVU-G-15-01 Settlement Conversion Factor
Gross Up Factor
No.Factor
l.000000 1.000000
0.003407 0.003407
0.00237 t 0.002371
0.048695
2
0.054473 0.005778
0.945527 0.994222
0.3309347
9
0.614593 0.994222
1.005812
EXHIBIT B Page 7 of 8
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IDAHO PUBLIC UTILITIES COMMISSION
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June 29,2018
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AVISTA UTILITIES
Company Settlement Summary by Function with Margin Analysis
Case For the Year Ended December 31 , 2014
(c)(d) (e)(b)(s)
Residential
Service
Sch'101
Natural Gas Utility
ldaho Jurisdiction
(h)
Large Firm
Service
Sch 1'11
(i)
lnterrupt
Service
Sch 131
(k)
Transport
Service
Sch 146Line Description
(f)
System
Total
Functional Cost Components at Curent Rates
1 Production
2 Underground Storage3 Distribution
4 Common
5 Total Curent Rate Revenue
6 Exclude Cost of Gas w / Revenue Exp.
7 Total Margin Revenue at Curent Rates
Margin per Them at Current Rates
I Production
I Underground Storage
10 Distribution
1 1 Common
12 Total Curent Margin Melded Rate perThem
Functional Cost Components at Unifom Cunent Retum
13 Production
14 Underground Storage'15 Distribution
16 Common
17 Total Uniform Curent Cost
18 Exdude Cost of Gas w / Revenue Exp.
19 Total Unifom Curent Margin
Margin per Them at Unifom Curent Retum
Production
Underground Storage
Distribution
Common
Total Cunent Unifom l\ilargin Melded Rate per Them
Margin to Cost Ratio at Cunent Rates
340,452
36,173,000 29,139,824 6,525,127 57,596 340,452
337,031
1,746,1 1 I
24,249,668
9,840,181
235,91 I
1,'135,497
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8,401,406
97,171
561,698
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1,352,211
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2,542
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$0.04299
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$0.08207
$o.02672
40.44275 t0.52303 30.28870 30.20459 30.12574
337,031
1,689,279
24,223,976
9,922,715
235,918
1,231,419
20,296,739
4,625,255
97,'t7'l
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1,399
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2,542
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Functional Cost Components at Propoaed Rates
26 Production
27 Underground Storage28 Distribution
29 Common
30 Total Prcposed Rate Revenue
31 Exclude Cost of Gas w / Revenue Exp.
32 Total Margin Revenue at Proposed Rates
Them at Rates
35 Distribution
36 Common
37 Total Proposed Margin Melded Rate per Them
Dastibulion
Common
Total Unifom Proposed Cost
Exclude Cost of Gas w / Revenue Exp.
Total Unifom Proposed iilargan
Margin per Them at Unrfom Proposed Retum
Production
Underground Storage
Distribution
Common
Total Proposed Unifom Margin Melded Rate per Them
Margin to Cost Ratio at Proposed Rates
Curent Margin to Proposed Cost Ratio
38,673,000 31,370,424
00
337,031
'1,95'1,059
26,1 1 4,616
10,270,295
235,918
1,306,768
21,O27,O55
8,801,083
97,171
59',t,232
4,402,732
1,379,992
'1,399
6,200
50,288
14,709
2,542
46,859
234,541
74,511
6,471,127
0
72,596 358,452
00
38,673,000 31,370,424 6,871,127 72,596 358,452
15221
$0.1 2571 $0.15797 $0.06014 $0.04452 $O.O2752
$0.47335 s0.55307 $0.29942 $0.21973 t0.13238
0
38
39
40
41
42
43
44
45
46
47
48
49
50
Functional Cost Components at Unifom Proposed Retum
Prcduction
Underground Storage
337,031
1,903,251
26,093,052
1 0,339,666
235,918
1,387,397
21,808,556
4,949,242
97,171
469,1 1 0
4,O22,507
1,265,112
1,399
5,920
48,472
14,474
2,542
40,a25
213,5't7
70,838
38,673,000 t2,421,113
0
5,853,900 70,265
0
127,722
00
38,673,000 32,421,113 5,853,900 70,265 327,722
$0.0041 3
$0.02330
$0.31 938
$0.12656
$0.00423
$0.02490
$0.391 44
$0.161 35
s0.00423
$0.02044
$0.17529
$0.0551 3
$0.00423
$0.01792
$0.'1467'1
s0.04381
$0.00094
$0.01 508
$0.07886
$0.0261 6
$0.47335 30.58192 t0.25510 10.21267 30.12104
1.00
0.94
0.97
0.90
't.03
0.96
1.09
1.04
Stipulation and Settlement
case No Avu-E-1s-oiill,iYi;l,.:ii
30.02345 30.02576 t0.01876 30.0134s0.02388
EXHIBIT C Page 6 of 5
1.17
1.13
$0.0041 3
$0.02068
$0.29650
$o.12145