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December 18,2018
State of Idaho
Idaho Public Utilities Commission
P.O. Box $724
Boise, Idaho 83720-0074
RE: Monthly Defened Cost Report
Attached is the PGA monthly report of activity in the Gas Defenal Accounts for the month
ofNovember 2018. This information is submitted in compliance with Order Number 34187
issued in the Company's Purchase Gas Cost Adjustment filing (Case No. AVU-G-I8-04).
This report is being filed in electronic format only per approval from the filing center.
For the month of November, commodity costs were lower than the embedded PGA
commodity WACOG, resulting in a rebate defenal in the amount of $1,587,034. Demand
costs were lower than the PGA demand WACOG, resulting in a surcharge deferral in the
amount of $304,804. The year to date balance in the defenal account (including both
commodity and demand) is a rebate of $6,125,451 (including interest). The amount of
amortization recorded for the month is $935,881 for a total rebate balance of $6,325,102
(including interest).
If you have any questions regarding this information please feel free to contact me at
[e-mail] or [phone]. Thank you !
Sincerely,
/lr,t u bt d',"hr----
Annette Brandon
Manager of Regulatory Affairs
State and Federal Regulation
Enclosures
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AEvtsrt Gas by GL Account - Estimate
Accounltng tontt: 201 8l I
Dlrec{lon: ALL
Servlco Godc: GD
Strategy: ALL
Jurl.dlctlon: Al{
DoalTypo: ALL
CounterP.rty: ALL
Exclndc lntrr€o Hclt Rrtc: Y
Dcel Numbrr Erclurlonr: N
Prgr: 2
Prinl Dd.: 1210,,116
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COUNTERPARTY
PRIOR PERDEAL voLUfETYPE mrBTU
CURRENT
VOLUiIE
irirBTu
(CREDTD DEBIT
PRIOR CURREIITPERIOD IOilTH
rOTAL
USD
PURCHASE
$11r,67E,79
(tr
Oomldcr tnarg, Qu.aL. Papagil, LLC
Oort&loa! Effii, Quad] Ap.$r, LLC
Gaa Tnnamlaalsr lHtu..l Corrorr[on
Ol. Tr]lmhdfi Ia$r6t CorDa.dil
O.t fmbdo ilordrEtcaDoo0ofitlcl i6arrc.3 hc.
Ioft[afilD.Lt Coosrfl.on
flo3rhffi.raD.{n Corpc.0oc{Avl.t Cspmum
]lo.Ghrl Ple{n CdDr.dmrcL.t Cdrily PI.D tao. I
ilo.Ors.3t Pb.l]r. Co.partbn..tDufa EnoOU l.lL.lhg Ari.rlcr LLC
ttoJlrilnll Plr.tm Co?Do?adcr+lcl iarourr hc.
ACCTSP
ACCISP
TPORT
ACCTSP
IPORT
'PORTIPORI
IPORf
IPORT
TPORT
tr,850.00
tzu,ila"le
(silr,000.00)
(t3.30t.201
t3,5t5,196.(x
(lr,a$.r2r.al)
(r[re.E46.501
(3fl7,(H.0(,)
(s495.2.)
Tr.nsport tlon AN
GD
AEursrfr Gas by GL Account - Estimate
Accoundng llonth: 20l8ll
Dlrccdon: ALL
Ssrvlce Code: GO
Strrtegy: ALL
Jurladlcdon: AN
Dcal Typc: ALLCounlorPrdy: ALL
Ercludc lntra4o Hcal Rrtc: Y
Doel Numbr Exclurlonr: t{
ACSIISP
TPORT
TPORI
ACCTGA
TPORT
TPORT
001€0'[002€D-ANOL TOTALS:6526a.0.) E36,2$.32 $30,96118 {
PreG 3Prlnttlrb: l2roa/to
03:ie:lC Pil
Od.bGp: NlrCuI
,Der&y!lr{
t28,r3e16 U
GD
PURCHASE
Tranrport Charger All
C.r Trmrtrbdon l{ortltrl..l Cooof.tbn
Gtl lmnbdm llo.ttmrl Cor?or.don
lfoaltr$l Plpclna CorDandolr
Ep.ctn Enarfy .lryBi$art Emaly kra
8r.ctr Enr'!, . W.lrcB3t Eh.{y lnc.
Tnilkrrd. F6lhlll. Ph. UoB t6.
t-cv
J
6r.&70)
It,25Z7C
E28,tS.26
.t
-./ ,/
?
,lrl
(
Jv
(t532.04)
8.00
t.00
J{sluL'.? knct uh1, t'd
I {^1.f flrCU
C(ruilTERPARW
PRIOR PERDEAL VOLUf,ETYPE T]TBTU
CURRETT
VOLUilE
lri,lBTU
(cREDrO DEBrr
PRK'R CURRENTPERIOD XOiITH
TOTAL
usD
ES,7tC..{)
t.l,38497
faafittiat Flfdh. corPfltfon*XalrtrAlmlnw 3 Ch.mlc.l Corpondorl
Xcrfi[at Fl9.U!a Ccrfo..doo..Pug.f tqrtd Enargu, hc.
!e.ct Effigy.lur.tsd ln rfy hc
tp.!t?. En tly -lV..eo.d Enari, hC'
l0.Gfrr Emrey.W.rbo..t !n |tU hc.
T7ro.Crr.dr Fodilb ?br Utu Lld,
Tt n C.md. Fodrtrbfipa Un . Ud.
IPORT
?FORT
ACCTGS
ACgrsP
TPORT
ACCTGS
IPORT
IPOR-r
ACCr(Nl
32,192.5S
(t 36.s1)
s45E2.97
001.80,m01.GO.AI{{)L TOTALS:gi0{1.78 ,2,112,N.7a tz.trn.(I,t.s2
(s7t.s28.t6,
(s9..:t34.951
i9,7S.40
t70,216,08
trE5,E,5.0c
t308.519..7
| ,:-
l**st I,orrr
GL Accomt
Nov-lE
Corts
tluclanr Stor.g. .cct JPRAlRlEAL .lO0aO0
JP h,.c-lion3
JP Wtlhdr.uds
808200 GD AX
008100 0D Afl
(1,244,92r.39)
2,170.t12.21
t
$
Tot l JP
Clay Berin (QUESTM) ldrcrionr
Cby B.rin (QUESTAA) Wrlhdr.ualr
164100 GD All $
808200 GD All
808100 Go Afl
929,a1a.82
(5+1,692.E6)
a1t.760.62
t
$
Tot l cby B.ran
xt CUT PURCHATES (GL Er0ilt R.port,
Cmrrmdity Purtfia.'
Flpd Drmend md C.p.a'ty Rd.sr.r
V.rl.bb &m.nd Or.mpod) Cdtl
Hcde! AcffYily
Finrndd Satbacnb
lntarto Purdraaa rrom fhamal
Cocltrrlc Ctrdil
!4lomruon ftocr olhsrloomd3 Orrnr.d Co.t !
relrr6GoAA t (125.8{2.24)
a 799,672.6t
t0.000 Go An
t0a00l Go Artl
t0a002 00 Ail
80a0r0 Go All
8011800 GO Atl
t0a730 00 Alt
!tto00 Go Ail
II r2,.:r+2tc,r7 '3 z,1atort.tz >3 !0rsr$ ,t (2Sr09ttl4I 6.*12' !,| 1/,/t.*+6 I
t (c7rr3.oe) J
I
Anq Chcl .t'c
tt
WA lmbdrncc ftom OJ 436
lO lmb.Lncctrun OJ a36
M ChcmlcrlAccrsrl
Bfirttr Fc.. DJ t7t
Itli:uho Jqrmd OJ 473W.l. F.Oo Joumd OJ 473Uottfmdir Proctdog FcG OJ.167
WA,lo S!b. fior Rcrb Phytlcd snd Boo*oqt -Froor GSALES
Dcfcrcd Edl.ng. Raramrc
GST/HST Rcon (Ou.rrcdy) DJ 437
FAFB Commodty for AndrrEn Elcrnlnt]y/Llen lic! ($nI-snn6l)
WA/IO Bsy6.t Tr.nrpo.trtt n R*ovtry. prr3 lh,ough OJ aS3
WMD Gar Purfi$cdlgn lnLrr& A.phdt(tunud)
Tot l Cort. for mrrrl lncludlng a.t gaa ooata
E
|T-frlTffifi r/to oererrel entry
!04000 00 Atl
!0a000 00 Ar{
s4000 00At{
tqor? ooAr
t0.l0l, OO All
t00r? oo At{
toaort cD Ail
attooo&atlaoUtlt37:
.t50tt oo^ll
t0't000 GO Afl
80.1000 OO AII
maool ooafl
t0ao00 Go AN
E [{.',r)
lr06r205q
"oo'orr$rt.la
3,040.17
7I57.t3
lrt3.50(rr"l6ittr.El
(rrt'om3ol
I
3t
$t
sI
3t
3t
a
//,//,t
9.8t3,t2t.50 lnputrrcLE S.lr!
(rt.88a,0lA30l lnput Ir GLE Sd.r
(3,38,0,698,65)lnpul fr GLE S.L.
(12.!56,635..51
Joum.l *.l:'0 Entrr
Dr.Ce
2321tO72zz.3 23t9.3;3.rE t lntn-Co Tnnlfer Thenne! AN ILOC Purch!3c tt
112160zz.2.t (2.t5t.lGt,
11260072zz.5 $ti.005..167.z.zz 3 t-oot-aar.t6 3
18237a CD AA $Clelr ilnt on FX toi 2 monti3 out42,3 3 :1..r ilTt, on FX lor 2 montft. out
a700.ooril 5 a6.aat.zo I't1.Gorll I I $6.AZL
,GD3t{I 7.mo-oo 3 AN Odorlz.tlon ErDentc Accrurl
,72?2 3 5 r.000.AN Odorl4tl,on Exoenre Accrurl
.CD-AA 5 I2r2t30zzzz5t
5!028.GO-AX 5 t tt0.00t rr* F..
.CDIA 3 10.00 t rnk Far
Tot8l Olh.r A.I t.067.58t.2t 3 (t.057.65t.
Totrl t?orn GLE
To(.l Ur 4t0
a8t000 GD A1{
'a8t000 GO Att
483730 GD All
t
s
$
t
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\
Revenue By Rate Scfiedule Data SqJre: Fnandal
Reportng
Dd. Upd.tsd D.lly
Erbd:201811 \
OIOI . R${ AI{DGHTENALSER RIDER T5O
Oul - FIRfi{.ARGEGEl{SERV ruOCn 150
0112 - FlRlrt{186E GEt{ SERV RIOB r50
M.T6l
0
0
0
o
-t7
0
0
-17
0
0
0
0
{(,
0
0
.60
14 $7,583
5,93r,r79
r$,D3
m,gr5,lu
Paqc 3 of 4
FortntamdlraGOnt, I
R(n Date: Dcc rt, z)l8
liwrra
Gas ,ores+
tleterQty Us.CcQty RoYt,IrArd YTD A'Eragc i,lcE8 YfO U3.gE YTD Rs{€fire lmt
Revenue By Rate Schedule
cas lorlos{
\
Data Source; Financial
Repofiftg
De u0da0d Oafty
0l0l - Flnrl
OIII . FIRI,I.UNG€GE{ SERI'
OI.I5 . In^l.sP S'C q'ST G^s
Or.[-Tolrl
-tsl,zga ,/
..-*l I \
0
0
0
o
0
0
0
0
49a,*7 0
0
0
0
4,W,17
-t,814,G5
0
4AlS,Or2
RIDER 155
ruDCR 1S5
Prqc 3 of {
lrorrntso.lwronlv I
Run o.E: Dcc t, 20le
livrcta
Aacounung Per{od: 2Of8U
AvTglle,brs l,T9lB.e.,YIgjg,cnllll,
2017 Excess Deferred - ldaho Gas
DFIT EXPEI{SE DR
REG UAB. T{ONPIANT EXCESS OEFERRED
410100 GD
254910 GO
ID
to
Gos
DATE
Debit Credlt
Jun-18
Jul-18
Aug-18
Accrual
492,9t0.82
lnterest Cumulatlve Bal
410.76 493,321.58
411.10 493,732.68
493,732.68 I
LryW
C:\Users\bb1098\AppData\Local\Microsoft\Windows\Temporary lnternet Files\Content.Outlook\NKWEIRF3\2017 Excess
Deferred ldaho Gas lnterest2O17 Excess Deferred ldaho Gas lnterestlD Sch
lnterofiice Memorandum
Tax Services
DATE:
TO:
FROM:
SUB.IECT:
November 29,2018
Resource Accounting
Megan Kennedy, Tax Analyst
ldaho Gas Tax Reform Refund
PURPOSE
The purpose of this memo is to document the accounting entries to be recorded related to the netting
of the tdaho Gas tax reform refund balance with the Purchased Gas Adjustment balance.
SUMMARY
Effective November 01, 2018, ldaho gas customers have a new rate schedule to incorporate the
purchased gas adjustment (PGA) into customer rates. Avista reached an agreement with the ldaho
Commission to roll the gas tax reform refund balances in accounts 254910.GD.1D and 229010.GD.1D into
the PGA balance instead of refunding to customers under a separate tariff. The electric refund balances
in accounts 254910.ED.1D and 229010.E0.lD are being held to offset the future rate impact of Colstrip.
ACCOUNTING
The 2018 rate change deferral balance, a credit of 51,074,685.16 in account 229O1O.CD.|D, will be
reclassed to account 191000.GD.|D during November 2018 close and then amortized monthly through
account 805110.GD.1D. The monthly amortization will be recorded by Resource Accountang on DJ 431.
The amortization amount varies each month based on customer gas usage for the month.
The 2017 nonplant excess deferred balance, a debit of S43Q376.82 in account 254910.G0.10, will also -
be reclassed to account 191000.GD.1D during November 2018 close. However, the amortizataon of this
n r,t account needs to run through 410100.GD.1D lnstead of 805110 due to the underlying character of the
\t$ ' I , balance (revatuation of deferred tax account balances built up through 41O1OO|. The amount amortized
" (rt\, , , 'J1ach month to 410100 will be based on customer gas usage and a stand-alone tax reform amortization
HUtV^,l$'rate calculated by the Rates Department. The monthly amortization will be recorded by Resource
t' . r h 5 Accounting on DJ 431. The journal will show the monthly amortization amount on the total PGA balance
[r$' ' = ' as a debit to 191OOO and a credit to 805110 and then a separate reclass entry for the amortization of the- 2017 excess deferred balance as a debit to 410100 and a credit to 805110.
Note that both entries result in a credit to 805110. The 2017 excess deferred balance for ldaho Gas has a
debit balance which is the opposite of the remaining PGA balance representing a refund due to
customers for over collection. Excluding the 2017 excess deferred balance from the PGA balance would
result in more amortization credited to 805110 each month which is why the reclass to 410100 results in
a credit to 805110.
The balance of 5430,376.82 in account 254910.G0.10 includes a Bross up amount to account for the
income tax consequences of collecting the excess deferred amount from customers and increasing
revenues. The credit side of the gross up is recorded in account 190930.GD.10 with a credit balance of
Avista Corp, - Confldentlal
PaB. I
%\Y:v
'4 ultlLv
Hir
frvtsta
$gg,zor.gs. rhe 1e0e30 account shourd arso be amortized monthry at a rate of 23.05% ;,J[l.)[-'6 . ,f,*f
amortization, the blended federal and state tax rate used to gross up the batance when originally 6drf
'
recorded (i.e. 599,201.95 is 23.05% of 543O375.82 and should remain at23.05% as the 254910 balance
is amortized). The entry will be a debit to 190930.GD.1D and a credit to 410100.GD.1D. The net 254910
and 190930 balance of5331,174.87 represents the 2017 excess deferred balance before gross up and is
the balance that needs to be debited to 410100 over time. The tax department will track the amount
amortized through 410100 to ensure that we do not over or under amortize the excess deferred
balance.
See below for the November 2018 entry to be recorded on the monthly tax reform rate change NSJ and
an example of the monthly amortization that will be recorded on DJ 431.
Current Balances
254910 GD
2294rc GD
Nov 2018 Entry
2549L0 GD
229010 GD
191000 GD
ID
ID
REG LIAB - NONPLANT EXCESS DEFERRED
ACCUM PROV RATE REFUND . TAX REK)RM
430,376.82
(1,074,685.16) /
190930 GD ID NONPLANT EXCESS DEFERRED GROSS UP
ts+c,losSatr
(99,201.951
(430,376.82)
1,074685,16
(644,308.34)
ID REG LIAB. NONPIANT EXCESS DEFERRED
ID ACCUM PROV RATE REFUND. TAX REFORM
ID RECOVERABLE GAS COSTS AMORTIZED
Avirte Corp. - Confidential
Page2
53,692.36
{53,692.36}
(35,864.74)
35,864.74
9,256.83
{8,266.83}
Example of Monthly Amortlzation Entry:
191000
805110' 805110
410100
190930
410100
GD
GD
GD
GD
GD
GD
ID RECOVERABLE GAS COSTS AMORTIZED
ID AMORTIZE RECOVERABLE GAS COSTS
ID AMORTIZE RECOVERABLE GAs COSTS
ID DFIT EXPENSE
ID NONPTANT EXCESS DEFERRED GROSS UP
ID DFIT EXPENSE
Avlstr Uulldci
St tcofldrho
tummrryof Cherr|cl
RltG Schldulc 155 - Amorthitlon
(ov.
lrlo lii,l
I
2
3
4
5
6
7I
9
10
1l
12
13
14
15
16
t7
1E
19
20
20
Toral schedule 150
(so.08862)
(s0.08862)
s0.m000
so.000m
so.00ooo
s0.m000
so31693
so.01693
s0.0m
90.0000
so.mpo
so.00160
so.lo5ss
$0.105ss
s0.(xxm
s0.00000
so.(xxm
So.ooreo
I
Pr6cnt
Ch.ntc
Propoicd
Rate Sdredule 101
Rate sch€duh u1
Rate Schedule 112
Rate Sdrrdule 131
Rste Schcduh 132
Rate Schedule 146
(no customersl
(no customersl
Rate Schedula 101
Rate fthedule lu
Rate Schedule 112
Rate Schadule 131
Rete Sch€dule l3z
Ritc schedule 146
Rate Schedule 101
Rate schedule U1
Rate Schedule 112
Ratc Schedule 131
Rate Schedule 132
Rate Schedule 146
(no customersl
(no custorn€rs)
(no customers)
(no customers)
Total schedulc 150
s0.010(D
s0.01009
So.ooooo
90.00000
s0.fixxn
s0.00000
s0.01683
so.o133r
So.oomo
s0.000(x)
s0.00m
90.00rs9
90.m67.
$o.ooazz
s0.qxro
s0.om00
s0.0cxD0
s0.0ou9
Tab: Rate Schedule 155 Change Page I of 1
edule 155Tottl
Vyltrout ;lrvcnuo
satrltlrr.
S'Ith BCVGNUC
SanrltlveSummarv ol Chanecs
Berg. Jenny
From:
Sent
To:
Brandon, Annette
Monday, December 03, 2018 8:35 AM
Berg, Jenny
RE: Amounts to Amortize for PGASubiect:
Looks good! Just as an FYI- within the $178,810.35 is a portion of the ldaho earnings test and temporary tax
benefits. Doesn't impact the transfers at all - just for own information.
From: Berg,.lenny
Sent: Friday, November 30, 2018 4:43 PM
To: Bra ndon, Annette <Annette.Bra ndon @avistaco rp.com>
Subject: RE: Amounts to Amortize for PGA
Thank you Annette!
I just remembered the $65,217.6L portion of the ldaho Gas Earnings Test Deferral. Please see it added below
l'll add it to the deferral workbook and also book an entry to move it from the 254229-GD-|D.
From: Brandon, Annette
Sent: Friday, November 30, 2018 10:28 AM
To: Berg, Jenny <[e-mail]>
Subject: Re: Amounts to Amortize for PGA
Jenny l'm in Olympia today but l'lltake a look first thing Monday morningl
Sent from my iPhone
On Nov 30, 2018, at 9:46 AM, Berg, Jenny <[e-mail]> wrote:
Hi Annette,
Can you please confirm l'm pulling the correct amounts from the rate sheets for my deferraljournal
entry?
wA-
Transfer - (515,619,860.03) /
Large Customer Refund - Stg:,q+a.Sg
tD-
Transfer - (S8,210,680.72) '/
Large Customer Refund - $tZ8,8tO.3S
Tax Reform - (5644,308 .3411 /
ldaho Gas Earn Test - (565,27L.6L1 /
Thank you,
I
Avlst t tfldct
St trofldrho
Sunmeryof Chelnrr
R.tc tdtcduh 150
I
2
3
4
5
6
7
E
9
l0
11
12
13
14
ls
16
t7
l8
19
20
,l
GRF:
0.994t27
1.009E73
Prc3Gnt
Ch.ntc
Proporad
Schedule 132
(no cu5tomersl
(no customers)
(no cu*omcrs,
(no customersf
Schedule 101
schedule u1
Sctedul€ U2
Schedule 131
Schedule 132
(no customersl
{no customers}
Schedule 1Ol
schedule 111
112
t3l
Schedule 101
schedule 111
&hedule 112
Schedule 131
Schedulc 132
Commodlty Drmand 150
Rate
so.26n3
50.26773
50.26n3
so.16276
s0.16276
s0.16926
so.16926
s0.16926
s0.15926
90.16925
so.(Ds84
so.@581
s0rD581
s0.00m0
so.00000
so.25s10
s0.26510
s0.265r0
so.16826
so.16926
so.m6s0
90.m6s0
so.m650
$0.o6so
s0.m650
(s0.me13l
(9O.m9131
$0g)913,
s0.cxxm
s0.omo
so.00660
s0.m6so
s0.ro497
s0.ro497
so.10497
s0.00000
50.000fi)
s0.15276
s0.r6275
s0.15276
s0.16276
s0.16276
150 Rate 15()
150DemandCommodlty
s0.17025
s0.17025
s0.17025
so.r7025
so.17025
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so.00000
so.16371
$o.r6371
50.16371
50.16371
s0.16371
so.26929
so.25929
so.26929
so.r6371
s0.16371
Tab: Rate Schedule 150Change Page 1 of t
Summarv of Chanees lMthout nerrenm Sanrltln Cnit3 WIth Rerrailrs Scfirltlve Costr
Total schedule
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No.
1
2
3
1
5
6
7
I
L2
13
14
15
r6
t7
18
19
20
18
Avlt'o tftllhlrs
ldeho Ges OpcraUou
Oevclopmcnt of &iortLadon RatG
Retc Sdrcdrdcr t0l-till
B.l.nc.Jun :10,201t
Jul-18
Aug-18
Sctr18
Oct-18
Beglnnlng Balance
9 Nov-18
l0 Dec-18
U Jan-19
Feb-19
Mar-19
Apr-19
May-19
lun-19
Jul-19
Aug-19
Scp19
Oct-19
Summary
Rat. Schrdulc 101
Rate Schedule lu
Rate Schedule 146
futu,tw .
0u'ny'{ritnw7^tW
Sales Thenns Amortiratk n Salance
s 0,93s,7951s (7,703,5961S (zs11,o3s)s (7"318.027)
s (7,0!,0,1811
=;l- t,uoft,'l
= ,r?E4/b
lnterert
1,mx
2,257,385
2,260,631 $
2,654,fi0 5
6,011,179 s
238,714.48
198898.21
199,184.19
233,97.49
885,2t5.24
t211,372.15
1,162.348.23
897,68.24
802,1.18,96
522,693.r2
320,667.93
205,2?1.97
187,381.50
187,563.99
2L9,O77.39
(6,s141
(6,337)
(6,1761
(5,0011
(s.s40)
(4,6711
t3,68sl
(2,E30)
12,t?sl
(1,s7sl
lL,224l
{1,0051
(8441
(6881
(s1s)
LO,793,407
L4,769,229
14,17t,s22
10,937,18!'
9,779,919
6,372,752
3,909,631
2,ilz,243
2,284,5&l
2,286,808
2,67L,O24
s p,0!,0,1811
s (6,210,416)
s (5,003,7451
s (3,841082)
$ (2,950,8441
s (2,150,8201
I (1,629,702)
s (1,310,2s8)
I 11,106,030)s (919,493)
s 032,617|$ (s14,0s9)
sI
$
s
$
s
s
s
s
s
s
Ratc Sdrc&h 10L 111lno ortomcn 1311
Amortlzadon Rate I (0.08202) (7,090,1811
lnterest Rate S (0.mO29) {24,6601
RateseforeRcF S (0.08231)
Ieriff Rate $ (Oczzgl
17,Lt4,uLl
PGA
s
sI
EarningsTest/Tax Total
(o.o8231l s {0.00851} s
(0.(ts2311 s (0.00445, s- s (0.00263l s
{0.090921
(0.08676)
(0,002531
RCF:1.(
Tab: Amortieation Page: 1 of 1
FGAAMI
Avista utilitles
State of ldaho
Schedule 155 - Temporary Refunds/Charges
Amortization
Acct 191fi)0
Est, Balance
Ar 6/30/18
Une
No,
Current
Deferrals
(tuct 191010)
At 6/30/18
15,621,e72.971
{2,4r0,659.84)
(175,147.911
0.00
0.00
0.00
0.00
Amoftlzation Only
Large Customers
ldaho
Gas Earnings Test
Defenal'
6130120t8
(44,182.351
(18,145.511
(s87.441
0,00
0.00
0.00
(2,3s6.311
Temporary
Tax Eenefits'
6130l2Ot8
Total
for Amortlzation
(s,9s1,668.s9)
12,44r,848.nl
(17&810.35'
0.00
0.00
0.00
(8,150.411
s (8,401.667.77)s 1178,810.3s1I (r,s80,478.12)
1 Schedule 101
2 Scheduh 111
3 Schedule U2
4 Schedule 121
5 Schedule 122
6 Schedule 132
7 Schedule 146
8 Total
192,503.11
82,501.33
(120.0r)
0.00
0.00
0.00
{475,116.38)
(95,5'f4.75)
(2,9s4.99)
0,00
0.m
0.m
(s,794.101
J9
10
'the balance remaining in the ldaho Eamin8s Test Defenal and the Temporary Tax Benefits at 10/3U2018 will be tranfened lnto
account 1910q).
lnput - Amortization Ealances PaEe: 1 of 1
2O,j,, I mt.4 ldaho Earnlngs Test
Based on ldaho Case No. AVU-E-14-05 and AVU€-14{1
Be!€d on ldtho Casc No. AVt.FE-lS"{rs and AVU€.15{1
Rcplaclng 1.7t6 PGA Deferral Credit natural gas rdredule 197
Amortlzatlon over a 2 year period beginnlng Jan. 1, 2015
ldaho Eernlngs Test Amorthatlon
ldaho Earnlngs Dcfcrral
/o7zx, GD tD
254229 6D rD
Crcdlt
Deblt
DAIE $ l,or{,417.&t
818,750.61
851,803.61
727,532,61
63823s.61
576,718.61
5'01,572.61
513.850.61
t182108.61
4t7,605.61
404630.61
320,il14.61
150,638.61
2l!r,2r1.00 369150.6r
254248.61
t25397,6L
202,793.61
1&t/19r.61
t75,7?0..6L
t67,78i2.5L
161,019.61
151,793.61
!08,219.61
138,371.61
fiuB68.61
!r0r94.61
65,675.61
Jan-15
Feb-15
Mar-15
Apr-15
May-15
Jun-15
Jul-15
Aug-15
Sep-15
Oct-l5
Nov-15
Dec-15
Jan-16
Jan-16
Feb-15
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aut-15
Sep-16
Oct-16
Nov-16
Dec-16
Jan-17
Feb-17
s 175,ffi7.22
s 46,947.00
s 124,51.00
s 89,317.00
s 51,517.00s 35,146.00
s 27,722.@s 31,s42.00
s 34,703.00s 42,975.00
s 84,s05.00
S 169,486.00
Botonce Moved from 2290@
s 115,602.00
s 28,851.00
s 22,604.00
s 17,296.(n
s 9,767.00s 7,948.00
s 5,753.00
S 6,225.00
s 6,554.00s 9,868.00
S t6,4o3.oo
S 31,474.@
s 24,819.q)
s 404.00 J
U&l ,'r Aql:l?'1
H:\Regulatory\ldaho Earnlngs Test Amoftizatlon\Natural Gas-Amortlratlon Schedule_l.1.15 - no longer applicableNatural
6as_Amortizatlon Schedule_l,1.15 - no longer applicablesheetl
email fiosr Annette artr
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wlll be tsansfiened irtu the PGA
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Carp,
lnteroffice Memorandum
Rates and Tariff Administration
DATE: W14118
TO: Christine Machado, Resource Accounting
FROM: Annette Brandon
SUBJECT: $Day Peak Allocator
Attehed is the labst consecutive $Day Peak Firm Sales requirement analysis. This
analysis develops the three-year average percentage of firm sales gas purchased and
delivered for Washington and ldaho,
The average is based on the maximum firm sales requirements for five consecutive days
for each of the past three heating seasons. The calculation method used was approved
by the Washington Utilities and Transportation Cornmission in Docket No. U€9-3105.
The follonring new percentiages for Washington and ldaho should be used
effective November l, 2018:
69.10olo ,/Washington
ldaho
Total
lf you have any questions about this please call me a|4324.
30.9006
100.00%
-
livtsra
Berg,le!!4y
Frunr:
Scnt:
To:
Brandon, Annette
Thumday, November 29,2018 1237 PM
Berg, Jenny
RE: Rate Review - NovemberSubfect:
Looks good
From: Berg, Jenny
Sent: Thursday, November 29, 2018 10:50 AM
To: Bra ndon, Annette <Annette. Brandon @avistacorp.com>
SubJecE Rate Review - November
HiAnnette,
Attached is the rates review workbook for November 2018.
All changes have been highlighted in purple.
lf l've missed anything, please let me know.
Thank you,
Jenny Berg
Resource Accounting Analyst
^frvtsra
reciprenl. pleaEe noliry |he sender and delele this email lrom your Sy$em Thanl you
CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and mey contain
confrdential and/or privileged information and may be legally protecied from disclosure lf you are not the intended recipient of this messag€ oI an agent
of the intended recipient, or it this message has been addressed to you in error, please immediately ale,t the sender by reply email and then delete this
message and any attachmenls.
1
At/l5tAUfttfE;
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Scrt drr. 111 - Lril Gartrd Scryica
lf con&mptlon l. l.3l llt.n or.qrd to 200 liarflt.!Mi*nrndrrgcof < 3102.73
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