20190625May PGA.pdf

Avista Corp.
l4l I East Mission P.O, Box 3727
Spokane, Washington 99220-0500
Telephone [phone]
Tol[ Free 800-727-9170
Jwre25,2019
State of Idaho
Idaho Public Utilities Commission
P.O. Box 83720
Boise, Idaho 83720-007 4
RE: Monthly Defened Cost Report
Attached is the PGA monthly report of activity in the Gas Defenal Accounts for the month
of May 2019. This information is submitted in compliance with Order Number 34187 issued
in the Company's Purchase Gas Cost Adjustuent ftling (Case No. AVU-G-18-0a). This
report is being filed in electronic format only per approval from the filing center.
For the month of May, commodity costs were lower than the embedded PGA commodity
WACOG, resulting in a rebate defenal in the amount of $754,991. Demand costs were
higher than the PGA demand WACOG, resulting in a surcharge deferral in the amount of
$348,255. The year to date balance in the defenal account (including both commodity and
demand) is a surcharge of $445,395 (including interest), The amount of amortization
recorded for the month is $299,345 for a total rebate balance of $740,603 (including interest).
If you have any questions regarding this information please feel free to contact me at
kaylene.schultz@.av istacom.com or (509) 49 5 -2482. Thank you!
Sincerely,
Regulatory Affairs Analyst
Regulatory Affairs
Enclosures
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Tot l Gort to. Olrorn l lficludhl nd gar cotlr lIffilfl.roocrcn tEnlry X
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Tord - t{UC (GD, ALL,
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^ffivrsrr Gas by GL Account - Estimate P!ea: 2Pri.{O.t: 06&5/!9
0tr'a0:56 PltDrt.br..: mrcUT
arpg.rtygE l
Accounting lrlonth: 201905
Dlrectlon: ALL
Servlce Code: GD
Strategy: ALL
Jurirdletlonl AN
DeelTyper ALL
Countcr Partyl ALL
Excludc lntrs€o Hc.t R!te: Y
Deel Numbsr Exclualonr: N
GD
PURCHASE miao \
PRIOR PERDEAL voLUMETYPE i,MBTU
CURRENT
VOLUME
MMBTU
(CREDIT) DEBIT
COUNTERPARTY
PRIOR
PERIOD
CURRENT
MONTH
TOTAL
uso
oomnon En Iiy Qu..t r Plgdan , LLC
G.a Tm;Uralo0 Xqffif,rt Cs?ffrdm
6aa Tru3'trLdon l{du.3l Co.Do.adon olcl naaqrca. lnc.
tlor0rilt Plp.0n. Corpa.tl€n
fio.Ailrart Plp.llna Corpontloai
l{o.{rfil Plp.lan. Corpor.tlo.€Avlrt Co:Do,.llon
tlorl,lr..t Plp.[n. Corporrtbnocll.t County PUO tlo. I
rcCTSP
rPORT
IPORT
ACCTGS
TPORI
IPOM
TPORT
TPORT
TPORI
s4,41..56
(8r.356.U0)(t7
s3,631
LLC
Transporlatlon AN
Iorlhs..l Ph.lln. Corpor.tborDul En rly X..t.tng
RClourcat lnc.Xonhr.3r Pip.lln.
34,.14.56
3172..6..26
{t3,07E.5r1
1172,'a5a.26
(s3.07E.sr)
t3,631.690,92
(31,'lE4,Er9.?3)
(s423,50E.0.)
($r2r,002.s,
^#vrsrr Gas by GL Account - Estimate
Accountlng ilonth: 20lS)5
Dlrcc,tlon: ALL
Scrvlce Code: GD
Shategy: ALL
Jurlrdlctlon: AttDcelTypc: ALL
Corntor Prfi: ALL
Ercludr tntre€o Heet R*e: Y
Deal Numbsr Exclueione: N
TPORI
ACCTSP
TPORT
IPORT
ACgTGS
IPOAI
001{M002.GD-AN.I)L TOTALS:
GD
PURCHASE
Tnnaport Chargea AN
Gr Tmrmbam Iodh[lt Col?o.rion
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Subiect
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To:
Denbc Bumc
Carh tanrgoment Analyst
Bumt Denise
Tuesday, April30 2019 10:16 AM
Hefty, Chris
GST
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We recelved cAD $135745.19 rate ls o.745451 US $ 101191.39.
Thank you
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1411 E Mlcsion MSC - 19
Spokaru , WA 99220
P 509.495.472s
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[e-mail]
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Berg, Jenny
From:
Sent:
To:
Subject:
Aftachments:
Slgned By:
Kennedy, Megan
Thursday, May 30,2019 11:38 AM
Berg, Jenny
FW: Rate Change DeferralAFUDC Equity
201812 AFUDC Equity Deferral Rate Change Adjusted.xlsx
[e-mail]
Hi Jenny,
I will be recording an adjustment for May that will impact your reg amortization journal. Please let me know when you
have a few minutes to discuss.
Thanks,
Megan Kennedy, Tax Analyst
1411 E Mission Ave MSC-29, Spokane, WA, 99202
P 509.495.8144 | F 509.777.54t9
www, myavista.com
From: Kennedy, Megan
Sent: Thursday, May 30, 2019 11:12 AM
To: Pluth, Jea nne <Jeanne. Pluth @avistacorp.com>
SubJect: RE: Rate Change DeferralAFUDC Equity
Hi Jeanne,
We discussed early last month a true up entry for the Dec 2018 AFUDC Equity rate change deferral. This wasn't recorded
in April so I was going to record the attached adjustment entry in May, Just wanted to check with you to make sure
recording in May wouldn't cause you any issues.
Thanks,
Megan Kennedy, Tax Analyst
1411 E Mission Ave MSC-29, Spokane, WA, 99202
P 509.495.8144 | F 5O9.777.5419
www. myavista.com
From: Kennedy, Megan
Sent: Wednesday, April3, 2019 1L:57 AM
AiwstA
^4ivtsta
1
To: Pluth, Jeanne <Jeanne.Pluth@avl >
Subiect: Rate Change DeferralAFUDC Equity
Hi Jeanne,
l'm going to be recording an NSJ in March to record the AFUDC Equity Flowthrough deferral for the quarter. As a result, I
was looking at the adjustment we recorded in December to account for the fact that we were still collecting at 35% for
part of the year. I have updated the December calculation to calculate the gross M Adjustment and then take 35% of
that, grossed up at the new rate of Z3.OSYo, see attached. lt might be easier to discuss over the phone. The result is a
true up entry of S343k for all the states. This is shown on the "adjusted" tab with the "as recorded" tab showing what
was recorded in December. I was wondering if you had any thoughts on the update and on whether we should record
the adjustment now, wait for the 2018 return to be done and record with the ARAM true up, or pass on the adjustment.
My thought would be to true up with the ARAM adjustment in September and that would also give us time to review the
theory and make sure the calculation doesn't change again.
Feelfree to call me to discuss.
Thanks,
Megan Kennedy, Tax Analyst
1411 E Mission Ave MSC-29, Spokane, WA, 99202
P 509.495,8144 | F 509.t77.54t9
www.myavista.com
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