20200515Quarterly Report.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
May 15, 2020
Diane Hanian
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8 Suite 201-A
Boise, ID 83714
Dear Ms. Hanian:
RE: AVU-E-19-06/AVU-G-19-03
Electric and Natural Gas Fixed Cost Adjustment Mechanism
Quarterly 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 January,
February and March 2020. Also included in the report are the monthly general ledger balances
resulting from the deferral and amortization activity during the 1st quarter of 2020.
Questions regarding this filing should be directed to Tara Knox at [phone].
Sincerely,
Patrick Ehrbar
Director of Regulatory Affairs
Enc.
RECEIVED
2020 May 15PM12:36
IDAHO PUBLIC
UTILITIES COMMISSION
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Electric Deferral Page 1 of 9
Avista UtilitiesElectric Fixed Cost Adjustment Mechanism (Idaho)Development of Electric Deferrals (Calendar Year 2020)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
Source Jan-20 Feb-20 Mar-20 Total Total
(a)(b)(c)(d)(e)
Residential Group
1 Total Actual Billed Customers Revenue Reports 111,133 111,092 111,247 333,472 333,472
3 Total Actual Base Rate Revenue Revenue Reports 12,566,377$ 10,835,284 10,456,628$ 33,858,290$ 33,858,290$
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)108,935 108,550 108,632 326,117 326,117
7 Fixed Cost Adjustment Revenue (5) x (6)9,466,646$ 7,179,997$ 7,671,493$ 24,318,136$ 24,318,136$
8 Actual Base Rate Revenue (3) - (19)12,384,893$ 10,635,224$ 10,270,623$ 33,290,740$ 33,290,740$
10 Actual Usage (kWhs)(2) - (21)130,113,763 110,604,250 107,023,186 347,741,198 347,741,198
12 Variable Power Supply Revenue (10) x (11)2,878,116$ 2,446,566$ 2,367,353$ 7,692,035$ 7,692,035$
14 Residential Revenue Per Customer Received $81.24 $69.41 $66.72 $72.46 $72.46
New Customers
16 Actual Customers New Since Test Year Revenue Reports 2,198 2,542 2,615 7,355 7,355
17
20 Actual Fixed Charge Revenue Revenue Reports 12,761$ 14,536$ 14,672$ 41,969$ 41,969$
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
24 Fixed Production and Transmission Rate per kWh Page 1 0.02511$ 0.02511$ 0.02511$ 0.02628$ 0.02511$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)80,707$ 88,384$ 81,385$ 250,476$ 250,476$
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)39,039$ 17,024$ 34,386$ 90,449$ 90,449$
29 Total Residential Deferral - Surcharge (Rebate)(15) + (28)656,097$ (337,743)$ 458,260$ 776,614$ 776,614$
31 Customer Deposit Rate 2.00%2.00%2.00%
33 Monthly Residential Deferral Totals 653,064$ (335,094)$ 456,672$ 774,643$ 774,643$
34 Cumulative Residential Deferral (Rebate)/Surcharge Σ((29), (30), (32))653,064$ 317,971$ 774,643$
Line
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Electric Deferral Page 2 of 9
Avista UtilitiesElectric Fixed Cost Adjustment Mechanism (Idaho)Development of Electric Deferrals (Calendar Year 2020)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
Source Jan-20 Feb-20 Mar-20 Total Total
(a)(b)(c)(d)(e)
Line
1 Total Actual Billed Customers Revenue Reports 24,888 24,752 24,984 74,624 74,624
2 Total Actual Usage (kWhs)Revenue Reports 92,614,536 90,671,360 87,881,683 271,167,579 271,167,579
3 Total Actual Base Rate Revenue Revenue Reports 7,535,753$ 7,668,756$ 7,487,987$ 22,692,497$ 22,692,497$
4 Total Actual Fixed Charge Revenue Revenue Reports 755,783$ 754,251$ 759,496$ 2,269,530$ 2,269,530$
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)24,255 24,072 24,232 72,559 72,559
6 Monthly Fixed Cost Adj. Revenue per Customer Page 3
7 Fixed Cost Adjustment Revenue (5) x (6)5,036,677$ 5,049,538$ 4,752,185$ 14,838,400$ 14,838,400$
8 Actual Base Rate Revenue (3) - (19)7,426,968$ 7,556,683$ 7,365,341$ 22,348,993$ 22,348,993$
9 Actual Fixed Charge Revenue (4) - (20)746,134$ 744,375$ 747,698$ 2,238,206$ 2,238,206$
10 Actual Usage (kWhs)(2) - (21)91,434,788 89,492,445 86,616,861 267,544,095 267,544,095
11 Load Change Adjustment Rate ($/kWh)Page 1 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
12 Variable Power Supply Revenue (10) x (11)2,022,538$ 1,979,573$ 1,915,965$ 5,918,075$ 5,918,075$
13 Customer Fixed Cost Adjustment Revenue (8) - (9) -(12)4,658,297$ 4,832,736$ 4,701,679$ 14,192,711$ 14,192,711$
14 Non-Residential Revenue Per Customer Received $192.06 $200.76 $194.03 $195.60 $195.60
15 Existing Customer Deferral - Surcharge (Rebate)(7) - (13)378,380$ 216,802$ 50,507$ 645,689$ 645,689$
New Customers
16 Actual Customers New Since Test Year Revenue Reports 633 680 752 2,065 2,065
17 Monthly Fixed Cost Adj. Revenue per Customer Page 3
18 Fixed Cost Adjustment Revenue (16) x (17)70,928$ 76,969$ 79,578$ 227,474$ 227,474$
19 Actual Base Rate Revenue Revenue Reports 108,785$ 112,073$ 122,646$ 343,504$ 343,504$
20 Actual Fixed Charge Revenue Revenue Reports 9,649$ 9,876$ 11,799$ 31,324$ 31,324$
21 Actual Usage (kWhs)Revenue Reports 1,179,747 1,178,914 1,264,823 3,623,484 3,623,484
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02212$ 0.02212$ 0.02212$ 0.02499$ 0.02212$
23 Variable Power Supply Revenue (21) x (22)26,096$ 26,078$ 27,978$ 80,151$ 80,151$
24 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.02484$ 0.02484$ 0.02484$ 0.02696$ 0.02484$
25 Fixed Production and Transmission Revenue (23) x (24)29,305$ 29,284$ 31,418$ 90,007$ 90,007$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)43,735$ 46,835$ 51,451$ 142,021$ 142,021$
27 Non-Residential Revenue Per Customer Received $69.09 $68.87 $68.42 $68.78 $68.78
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)27,193$ 30,135$ 28,126$ 85,453$ 85,453$
29 Total Non-Residential Deferral - Surcharge (Rebate)(15) + (28)405,573$ 246,937$ 78,633$ 731,142$ 731,142$
30 Deferral - Revenue Related Expenses Rev Conv Factor (2,211)$ (1,346)$ (429)$ (3,985)$ (3,985)$
31 Customer Deposit Rate 2.00%2.00%2.00%
32 Interest on Deferral Avg Balance Calc 336$ 877$ 1,149$ 2,362$ 2,362$
33 Monthly Non-Residential Deferral Totals 403,698$ 246,468$ 79,353$ 729,519$ 729,519$
34 Σ((29), (30), (32))403,698$ 650,166$ 729,519$
35 Total Cumulative Deferral 1,056,762$ 968,137$ 1,504,162$
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Natural Gas Deferral Page 3 of 9
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (Calendar Year 2020)
With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter YTD
Source Jan-20 Feb-20 Mar-20 Total Total
(a)(b)(c)(d)(e)(o)(s)
Residential Group
1 Total Actual Billed Customers Revenue Reports 85,799 85,793 85,933 257,525 257,525
3 Total Actual Base Rate Revenue Revenue Reports 5,343,160$ 4,731,113$ 4,138,163$ 14,212,437$ 14,212,437$
Existing Customers
7 Actual Customers on System During Test Year (1) - (22)79,361 79,158 79,143 237,662 237,662
9 Fixed Cost Adjustment Revenue (7) x (8)4,371,435$ 3,711,849$ 3,160,739$ 11,244,023$ 11,244,023$
11 Actual Base Rate Revenue (3) - (26)4,969,337$ 4,378,530$ 3,822,826$ 13,170,694$ 13,170,694$
13 Actual Usage (Therms)(2) - (28)9,148,498 8,376,846 7,179,992 24,705,335 24,705,335
17 Residential Revenue Per Customer Received $56.58 $49.29 $42.27 $49.39 $49.39
19
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 6,438 6,635 6,790 19,863 19,863
23
27 Actual Fixed Charge Revenue Revenue Reports 37,891$ 38,942$ 39,611$ 116,445$ 116,445$
31 Fixed Production and UG Storage Rate per Therm Page 1 0.02599$ 0.02599$ 0.02599$ 0.02599$ 0.02599$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)317,138$ 296,094$ 260,300$ 873,531$ 873,531$
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)17,647$ (2,374)$ (4,298)$ 10,975$ 10,975$
37 Total Residential Deferral - Surcharge (Rebate)(18) + (35)(101,434)$ (192,122)$ (188,541)$ (482,097)$ (482,097)$
39 Customer Deposit Rate 2.00%2.00%2.00%
41 Monthly Residential Deferral Totals (100,925)$ (191,328)$ (188,084)$ (480,337)$ (480,337)$
42
43 Cumulative Residential Deferral (Rebate)/Surcharge Σ((37), (38), (40))(100,925)$ (292,253)$ (480,337)$
Line
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Natural Gas Deferral Page 4 of 9
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (Calendar Year 2020)
With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter YTD
Source Jan-20 Feb-20 Mar-20 Total Total
(a)(b)(c)(d)(e)(o)(s)
Line
1 Total Actual Billed Customers Revenue Reports 1,542 1,529 1,550 4,621 4,621
2 Total Actual Usage (Therms)Revenue Reports 3,248,859 2,972,716 2,733,437 8,955,011 8,955,011
3 Total Actual Base Rate Revenue Revenue Reports 941,006$ 822,003$ 767,621$ 2,530,630$ 2,530,630$
4 Total Actual Fixed Charge Revenue Revenue Reports 163,837$ 162,852$ 164,543$ 491,232$ 491,232$
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,497 1,482 1,501 4,480 4,480
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)664,942$ 604,764$ 528,633$ 1,798,339$ 1,798,339$
11 Actual Base Rate Revenue (3) - (26)910,380$ 791,095$ 731,633$ 2,433,108$ 2,433,108$
12 Actual Fixed Charge Revenue (4) - (27)159,002$ 151,875$ 153,526$ 464,403$ 464,403$
13 Actual Usage (Therms)(2) - (28)3,132,179 2,868,067 2,607,371 8,607,618 8,607,618
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)751,378$ 639,220$ 578,106$ 1,968,704$ 1,968,704$
17 Non-Residential Revenue Per Customer Received $501.92 $431.32 $385.15 $439.44 $439.44
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)(86,436)$ (34,457)$ (49,473)$ (170,366)$ (170,366)$
20 New Customers
22 Actual Customers New Since Test Year Revenue Reports 45 47 49 141 141
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)17,338$ 16,636$ 14,969$ 48,942$ 48,942$
26 Actual Base Rate Revenue Revenue Reports 30,625$ 30,908$ 35,989$ 97,522$ 97,522$
27 Actual Fixed Charge Revenue Revenue Reports 4,835$ 10,977$ 11,017$ 26,829$ 26,829$
28 Actual Usage (Therms)Revenue Reports 116,680 104,648 126,065 347,393 347,393
31 Fixed Production and UG Storage Rate per Therm Page 1 wtd avg 0.02781$ 0.02781$ 0.02781$ 0.02781$ 0.02781$
32 Fixed Production and UG Storage Revenue (30) x (31)3,245$ 2,911$ 3,506$ 9,662$ 9,662$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)22,545$ 17,020$ 21,466$ 61,031$ 61,031$
34 Non-Residential Revenue Per Customer Received $501.01 $362.14 $438.07 $432.85 $432.85
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(5,208)$ (384)$ (6,497)$ (12,089)$ (12,089)$
37 Total Non-Residential Deferral - Surcharge (Rebate)(18) + (35)(91,644)$ (34,841)$ (55,970)$ (182,455)$ (182,455)$
38 Deferral - Revenue Related Expenses Rev Conv Factor 535$ 203$ 327$ 1,065$ 1,065$
39 Customer Deposit Rate 2.00%2.00%2.00%
40 Interest on Deferral Avg Balance Calc (76)$ (181)$ (256)$ (513)$ (513)$
41 Monthly Non-Residential Deferral Totals (91,185)$ (34,818)$ (55,899)$ (181,903)$ (181,903)$
42
43 Σ((37), (38), (40))(91,185)$ (126,003)$ (181,903)$
44 Total Cumulative Deferral (192,111)$ (418,256)$ (662,240)$
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Accounting Balances Page 5 of 9
GL Account Balance Accounting Period : '202001, 202002, 202003'
Jurisdiction:ID FCA Deferred Revenue
Ferc Acct Ferc Acct Desc Service
REG ASSET-DECOUPLING DEFERRED ED 202001 337,502.18 315,562.09 653,064.27
REG ASSET-DECOUPLING DEFERRED 202002 653,064.27 -335,093.67 317,970.60
REG ASSET-DECOUPLING DEFERRED 202003 317,970.60 456,672.17 774,642.77
437,140.59
REG ASSET-DECOUPLING DEFERRED GD 202001 -517,162.08 416,236.64 -100,925.44
REG ASSET-DECOUPLING DEFERRED 202002 -100,925.44 -191,327.63 -292,253.07
REG ASSET-DECOUPLING DEFERRED 202003 -292,253.07 -188,083.85 -480,336.92
36,825.16
473,965.75
186338 REG ASSET NON-RES DECOUPLING D ED 202001 109,351.19 294,346.77 403,697.96
REG ASSET NON-RES DECOUPLING D 202002 403,697.96 246,468.11 650,166.07
REG ASSET NON-RES DECOUPLING D 202003 650,166.07 79,353.10 729,519.17
620,167.98
REG ASSET NON-RES DECOUPLING D GD 202001 -175,309.84 84,124.76 -91,185.08
REG ASSET NON-RES DECOUPLING D 202002 -91,185.08 -34,818.32 -126,003.40
REG ASSET NON-RES DECOUPLING D 202003 -126,003.40 -55,899.33 -181,902.73
-6,592.89
613,575.09
Jurisdiction:ID Prior Year FCA
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING PRIOR YE ED 202001 0.00 338,064.68 338,064.68
REG ASSET- DECOUPLING PRIOR YE 202002 338,064.68 563.44 338,628.12
REG ASSET- DECOUPLING PRIOR YE 202003 338,628.12 564.38 339,192.50
339,192.50
REG ASSET- DECOUPLING PRIOR YE GD 202001 0.00 -518,024.02 -518,024.02
REG ASSET- DECOUPLING PRIOR YE 202002 -518,024.02 -863.37 -518,887.39
REG ASSET- DECOUPLING PRIOR YE 202003 -518,887.39 -864.81 -519,752.20
-519,752.20
-180,559.70
182339 REG ASSET - NON RES DECOUPLING ED 202001 0.00 109,533.44 109,533.44
REG ASSET - NON RES DECOUPLING 202002 109,533.44 182.56 109,716.00
REG ASSET - NON RES DECOUPLING 202003 109,716.00 182.86 109,898.86
109,898.86
REG ASSET - NON RES DECOUPLING GD 202001 0.00 -175,602.02 -175,602.02
REG ASSET - NON RES DECOUPLING 202002 -175,602.02 -292.67 -175,894.69
REG ASSET - NON RES DECOUPLING 202003 -175,894.69 -293.16 -176,187.85
-176,187.85
-66,288.99
Balance Sheet Accounts
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Accounting Balances Page 6 of 9
Deferred Revenue Approved for Recovery
SurchargeFerc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING SURCHARG ED 202001 1,325,767.01 -205,263.17 1,120,503.84
REG ASSET- DECOUPLING SURCHARG 202002 1,120,503.84 -175,180.23 945,323.61
REG ASSET- DECOUPLING SURCHARG 202003 945,323.61 -169,666.17 775,657.44
-550,109.57
REG ASSET- DECOUPLING SURCHARG GD 202001 441,029.70 -92,703.47 348,326.23
REG ASSET- DECOUPLING SURCHARG 202002 348,326.23 -85,069.12 263,257.11
REG ASSET- DECOUPLING SURCHARG 202003 263,257.11 -73,145.53 190,111.58
-250,918.12
-801,027.69
182338 REG ASSET - NON RES DECOUPLING ED 202001 1,129,543.86 -131,756.86 997,787.00
REG ASSET - NON RES DECOUPLING 202002 997,787.00 -129,141.15 868,645.85
REG ASSET - NON RES DECOUPLING 202003 868,645.85 -125,342.47 743,303.38
-386,240.48
REG ASSET - NON RES DECOUPLING GD 202001 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 202002 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 202003 0.00 0.00 0.00
0.00
-386,240.48
RebateFerc
Acct Ferc Acct Desc Service
REG LIABILITY DECOUPLING REBAT ED 202001 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 202002 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 202003 0.00 0.00 0.00
0.00
REG LIABILITY DECOUPLING REBAT GD 202001 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 202002 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 202003 0.00 0.00 0.00
0.00
0.00
254338 REG LIABILITY NON RES DECOUPLI ED 202001 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 202002 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 202003 0.00 0.00 0.00
0.00
REG LIABILITY NON RES DECOUPLI GD 202001 -101,370.90 17,622.14 -83,748.76
REG LIABILITY NON RES DECOUPLI 202002 -83,748.76 16,249.00 -67,499.76
REG LIABILITY NON RES DECOUPLI 202003 -67,499.76 14,962.12 -52,537.64
48,833.26
48,833.26
Jurisdiction:ID Accumulated Deferred Income Tax
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
ADFIT DECOUPLING DEFERRED REV ED 202001 -609,454.50 -151,302.26 -760,756.76
ADFIT DECOUPLING DEFERRED REV 202002 -760,756.76 82,362.19 -678,394.57
ADFIT DECOUPLING DEFERRED REV 202003 -678,394.57 -50,770.41 -729,164.98
-119,710.48
ADFIT DECOUPLING DEFERRED REV GD 202001 74,090.73 56,352.65 130,443.38
ADFIT DECOUPLING DEFERRED REV 202002 130,443.38 62,185.64 192,629.02
ADFIT DECOUPLING DEFERRED REV 202003 192,629.02 63,698.16 256,327.18
182,236.45
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Accounting Balances Page 7 of 9
Jurisdiction:ID Deferred Revenue
Ferc Acct Ferc Acct Desc Service
RESIDENTIAL DECOUPLING DEFERRE ED 202001 0.00 -652,520.50 -652,520.50
RESIDENTIAL DECOUPLING DEFERRE 202002 -652,520.50 335,902.19 -316,618.31
RESIDENTIAL DECOUPLING DEFERRE 202003 -316,618.31 -455,762.42 -772,380.73
-772,380.73
456338 NON-RES DECOUPLING DEFERRED RE ED 202001 0.00 -403,361.83 -403,361.83
NON-RES DECOUPLING DEFERRED RE 202002 -403,361.83 -245,590.62 -648,952.45
NON-RES DECOUPLING DEFERRED RE 202003 -648,952.45 -78,204.32 -727,156.77
-727,156.77
495328 RESIDENTIAL DECOUPLING DEFERRE GD 202001 0.00 100,841.41 100,841.41
RESIDENTIAL DECOUPLING DEFERRE 202002 100,841.41 191,000.25 291,841.66
RESIDENTIAL DECOUPLING DEFERRE 202003 291,841.66 187,440.56 479,282.22
479,282.22
495338 NON-RES DECOUPLING DEFERRED RE GD 202001 0.00 91,109.16 91,109.16
NON-RES DECOUPLING DEFERRED RE 202002 91,109.16 34,637.48 125,746.64
NON-RES DECOUPLING DEFERRED RE 202003 125,746.64 55,642.96 181,389.60
181,389.60
Amort of Prior Period Deferred Revenue
Ferc Acct Ferc Acct Desc Service
AMORTIZATION RES DECOUPLING DE ED 202001 0.00 207,300.03 207,300.03
AMORTIZATION RES DECOUPLING DE 202002 207,300.03 176,900.32 384,200.35
AMORTIZATION RES DECOUPLING DE 202003 384,200.35 171,099.13 555,299.48
555,299.48
456339 AMORTIZATION NON-RES DECOUPLIN ED 202001 0.00 133,528.16 133,528.16
AMORTIZATION NON-RES DECOUPLIN 202002 133,528.16 130,695.22 264,223.38
AMORTIZATION NON-RES DECOUPLIN 202003 264,223.38 126,684.64 390,908.02
390,908.02
495329 AMORTIZATION RES DECOUPLING DE GD 202001 0.00 93,360.72 93,360.72
AMORTIZATION RES DECOUPLING DE 202002 93,360.72 85,578.35 178,939.07
AMORTIZATION RES DECOUPLING DE 202003 178,939.07 73,523.02 252,462.09
252,462.09
495339 AMORTIZATION NON-RES DECOUPLIN GD 202001 0.00 -17,893.43 -17,893.43
AMORTIZATION NON-RES DECOUPLIN 202002 -17,893.43 -16,374.94 -34,268.37
AMORTIZATION NON-RES DECOUPLIN 202003 -34,268.37 -15,062.07 -49,330.44
-49,330.44
Income Statement Accounts
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Accounting Balances Page 8 of 9
Jurisdiction:ID Interest Expense/Income
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
INTEREST INCOME - DECOUPLING ED 202001 0.00 -5,432.81 -5,432.81
INTEREST INCOME - DECOUPLING 202002 -5,432.81 -5,706.17 -11,138.98
INTEREST INCOME - DECOUPLING 202003 -11,138.98 -5,580.90 -16,719.88
-16,719.88
INTEREST INCOME - DECOUPLING GD 202001 0.00 -657.25 -657.25
INTEREST INCOME - DECOUPLING 202002 -657.25 -509.23 -1,166.48
INTEREST INCOME - DECOUPLING 202003 -1,166.48 -377.49 -1,543.97
-1,543.97
-18,263.85
431328 INTEREST EXPENSE - DECOUPLING ED 202001 0.00 0.00 0.00
INTEREST EXPENSE - DECOUPLING 202002 0.00 0.00 0.00
INTEREST EXPENSE - DECOUPLING 202003 0.00 0.00 0.00
0.00
INTEREST EXPENSE - DECOUPLING GD 202001 0.00 1,585.36 1,585.36
INTEREST EXPENSE - DECOUPLING 202002 1,585.36 1,790.20 3,375.56
INTEREST EXPENSE - DECOUPLING 202003 3,375.56 2,157.58 5,533.14
5,533.14
5,533.14
Jurisdiction:ID
Ferc Acct Desc Service Monthly Activity Ending Balance
CONTRA DECOUPLING DEFERRED REV ED 202001 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202002 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202003 0.00 0.00 0.00
0.00
CONTRA DECOUPLING DEFERRED REV GD 202001 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202002 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202003 0.00 0.00 0.00
0.00
0.00
253312 CONTRA DECOUPLED DEFERRED REVE ED 202001 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202002 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202003 0.00 0.00 0.00
0.00
CONTRA DECOUPLED DEFERRED REVE GD 202001 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202002 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202003 0.00 0.00 0.00
0.00
0.00
456311 CONTRA DECOUPLING DEFERRAL ED 202001 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202002 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202003 0.00 0.00 0.00
0.00
0.00
495311 CONTRA DECOUPLING DEFERRAL GD 202001 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202002 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202003 0.00 0.00 0.00
0.00
0.00
Financial Reporting Contra Asset Accounts
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
ID Fixed Cost Adjustment Report Q1 2020 / Notes Page 9 of 9
Q1 Q2 Q3 Q4 %
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 12/31/2022 and therefore would not be recognizable as income for financial reporting
purposes in 2020.The income statement impact of any contra deferral entries will be eliminated for
for each quarter of 2020.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 1st Quarter 2020Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 2020)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
1st Quarter YTD
Source Jan-20 Feb-20 Mar-20 Total Total
(a)(b)(c)(d)(e)
Residential Group
1 Total Actual Billed Customers Revenue Reports 111,133 111,092 111,247 333,472 333,472
3 Total Actual Base Rate Revenue Revenue Reports 12,566,377$ 10,835,284 10,456,628$ 33,858,290$ 33,858,290$
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)108,935 108,550 108,632 326,117 326,117
7 Fixed Cost Adjustment Revenue (5) x (6)9,466,646$ 7,179,997$ 7,671,493$ 24,318,136$ 24,318,136$
8 Actual Base Rate Revenue (3) - (19)12,384,893$ 10,635,224$ 10,270,623$ 33,290,740$ 33,290,740$
10 Actual Usage (kWhs)(2) - (21)130,113,763 110,604,250 107,023,186 347,741,198 347,741,198
12 Variable Power Supply Revenue (10) x (11)2,878,116$ 2,446,566$ 2,367,353$ 7,692,035$ 7,692,035$
14 Residential Revenue Per Customer Received $81.24 $69.41 $66.72 $72.46 $72.46
New Customers
16 Actual Customers New Since Test Year Revenue Reports 2,198 2,542 2,615 7,355 7,355
17
20 Actual Fixed Charge Revenue Revenue Reports 12,761$ 14,536$ 14,672$ 41,969$ 41,969$
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
24 Fixed Production and Transmission Rate per kWh Page 1 0.02511$ 0.02511$ 0.02511$ 0.02628$ 0.02511$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)80,707$ 88,384$ 81,385$ 250,476$ 250,476$
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)39,039$ 17,024$ 34,386$ 90,449$ 90,449$
29 Total Residential Deferral - Surcharge (Rebate)(15) + (28)656,097$ (337,743)$ 458,260$ 776,614$ 776,614$
31 Customer Deposit Rate 2.00%2.00%2.00%
33 Monthly Residential Deferral Totals 653,064$ (335,094)$ 456,672$ 774,643$ 774,643$
34 Cumulative Residential Deferral (Rebate)/Surcharge Σ((29), (30), (32))653,064$ 317,971$ 774,643$
Line
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Electric Deferral Page 1 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st Quarter 2020Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 2020)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
1st Quarter YTD
Source Jan-20 Feb-20 Mar-20 Total Total
(a)(b)(c)(d)(e)
Line
1 Total Actual Billed Customers Revenue Reports 24,888 24,752 24,984 74,624 74,624
2 Total Actual Usage (kWhs)Revenue Reports 92,614,536 90,671,360 87,881,683 271,167,579 271,167,579
3 Total Actual Base Rate Revenue Revenue Reports 7,535,753$ 7,668,756$ 7,487,987$ 22,692,497$ 22,692,497$
4 Total Actual Fixed Charge Revenue Revenue Reports 755,783$ 754,251$ 759,496$ 2,269,530$ 2,269,530$
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)24,255 24,072 24,232 72,559 72,559
6 Monthly Fixed Cost Adj. Revenue per Customer Page 3
7 Fixed Cost Adjustment Revenue (5) x (6)5,036,677$ 5,049,538$ 4,752,185$ 14,838,400$ 14,838,400$
8 Actual Base Rate Revenue (3) - (19)7,426,968$ 7,556,683$ 7,365,341$ 22,348,993$ 22,348,993$
9 Actual Fixed Charge Revenue (4) - (20)746,134$ 744,375$ 747,698$ 2,238,206$ 2,238,206$
10 Actual Usage (kWhs)(2) - (21)91,434,788 89,492,445 86,616,861 267,544,095 267,544,095
11 Load Change Adjustment Rate ($/kWh)Page 1 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
12 Variable Power Supply Revenue (10) x (11)2,022,538$ 1,979,573$ 1,915,965$ 5,918,075$ 5,918,075$
13 Customer Fixed Cost Adjustment Revenue (8) - (9) -(12)4,658,297$ 4,832,736$ 4,701,679$ 14,192,711$ 14,192,711$
14 Non-Residential Revenue Per Customer Received $192.06 $200.76 $194.03 $195.60 $195.60
15 Existing Customer Deferral - Surcharge (Rebate)(7) - (13)378,380$ 216,802$ 50,507$ 645,689$ 645,689$
New Customers
16 Actual Customers New Since Test Year Revenue Reports 633 680 752 2,065 2,065
17 Monthly Fixed Cost Adj. Revenue per Customer Page 3
18 Fixed Cost Adjustment Revenue (16) x (17)70,928$ 76,969$ 79,578$ 227,474$ 227,474$
19 Actual Base Rate Revenue Revenue Reports 108,785$ 112,073$ 122,646$ 343,504$ 343,504$
20 Actual Fixed Charge Revenue Revenue Reports 9,649$ 9,876$ 11,799$ 31,324$ 31,324$
21 Actual Usage (kWhs)Revenue Reports 1,179,747 1,178,914 1,264,823 3,623,484 3,623,484
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02212$ 0.02212$ 0.02212$ 0.02499$ 0.02212$
23 Variable Power Supply Revenue (21) x (22)26,096$ 26,078$ 27,978$ 80,151$ 80,151$
24 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.02484$ 0.02484$ 0.02484$ 0.02696$ 0.02484$
25 Fixed Production and Transmission Revenue (23) x (24)29,305$ 29,284$ 31,418$ 90,007$ 90,007$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)43,735$ 46,835$ 51,451$ 142,021$ 142,021$
27 Non-Residential Revenue Per Customer Received $69.09 $68.87 $68.42 $68.78 $68.78
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)27,193$ 30,135$ 28,126$ 85,453$ 85,453$
29 Total Non-Residential Deferral - Surcharge (Rebate)(15) + (28)405,573$ 246,937$ 78,633$ 731,142$ 731,142$
30 Deferral - Revenue Related Expenses Rev Conv Factor (2,211)$ (1,346)$ (429)$ (3,985)$ (3,985)$
31 Customer Deposit Rate 2.00%2.00%2.00%
32 Interest on Deferral Avg Balance Calc 336$ 877$ 1,149$ 2,362$ 2,362$
33 Monthly Non-Residential Deferral Totals 403,698$ 246,468$ 79,353$ 729,519$ 729,519$
34 Σ((29), (30), (32))403,698$ 650,166$ 729,519$
35 Total Cumulative Deferral 1,056,762$ 968,137$ 1,504,162$
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Electric Deferral Page 2 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st Quarter 2020Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (Calendar Year 2020)
With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter YTD
Source Jan-20 Feb-20 Mar-20 Total Total
(a)(b)(c)(d)(e)(o)(s)
Residential Group
1 Total Actual Billed Customers Revenue Reports 85,799 85,793 85,933 257,525 257,525
3 Total Actual Base Rate Revenue Revenue Reports 5,343,160$ 4,731,113$ 4,138,163$ 14,212,437$ 14,212,437$
Existing Customers
7 Actual Customers on System During Test Year (1) - (22)79,361 79,158 79,143 237,662 237,662
9 Fixed Cost Adjustment Revenue (7) x (8)4,371,435$ 3,711,849$ 3,160,739$ 11,244,023$ 11,244,023$
11 Actual Base Rate Revenue (3) - (26)4,969,337$ 4,378,530$ 3,822,826$ 13,170,694$ 13,170,694$
13 Actual Usage (Therms)(2) - (28)9,148,498 8,376,846 7,179,992 24,705,335 24,705,335
17 Residential Revenue Per Customer Received $56.58 $49.29 $42.27 $49.39 $49.39
19
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 6,438 6,635 6,790 19,863 19,863
23
27 Actual Fixed Charge Revenue Revenue Reports 37,891$ 38,942$ 39,611$ 116,445$ 116,445$
31 Fixed Production and UG Storage Rate per Therm Page 1 0.02599$ 0.02599$ 0.02599$ 0.02599$ 0.02599$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)317,138$ 296,094$ 260,300$ 873,531$ 873,531$
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)17,647$ (2,374)$ (4,298)$ 10,975$ 10,975$
37 Total Residential Deferral - Surcharge (Rebate)(18) + (35)(101,434)$ (192,122)$ (188,541)$ (482,097)$ (482,097)$
39 Customer Deposit Rate 2.00%2.00%2.00%
41 Monthly Residential Deferral Totals (100,925)$ (191,328)$ (188,084)$ (480,337)$ (480,337)$
42
43 Cumulative Residential Deferral (Rebate)/Surcharge Σ((37), (38), (40))(100,925)$ (292,253)$ (480,337)$
Line
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Natural Gas Deferral Page 3 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st Quarter 2020Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (Calendar Year 2020)
With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter YTD
Source Jan-20 Feb-20 Mar-20 Total Total
(a)(b)(c)(d)(e)(o)(s)
Line
1 Total Actual Billed Customers Revenue Reports 1,542 1,529 1,550 4,621 4,621
2 Total Actual Usage (Therms)Revenue Reports 3,248,859 2,972,716 2,733,437 8,955,011 8,955,011
3 Total Actual Base Rate Revenue Revenue Reports 941,006$ 822,003$ 767,621$ 2,530,630$ 2,530,630$
4 Total Actual Fixed Charge Revenue Revenue Reports 163,837$ 162,852$ 164,543$ 491,232$ 491,232$
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,497 1,482 1,501 4,480 4,480
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)664,942$ 604,764$ 528,633$ 1,798,339$ 1,798,339$
11 Actual Base Rate Revenue (3) - (26)910,380$ 791,095$ 731,633$ 2,433,108$ 2,433,108$
12 Actual Fixed Charge Revenue (4) - (27)159,002$ 151,875$ 153,526$ 464,403$ 464,403$
13 Actual Usage (Therms)(2) - (28)3,132,179 2,868,067 2,607,371 8,607,618 8,607,618
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)751,378$ 639,220$ 578,106$ 1,968,704$ 1,968,704$
17 Non-Residential Revenue Per Customer Received $501.92 $431.32 $385.15 $439.44 $439.44
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)(86,436)$ (34,457)$ (49,473)$ (170,366)$ (170,366)$
20 New Customers
22 Actual Customers New Since Test Year Revenue Reports 45 47 49 141 141
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)17,338$ 16,636$ 14,969$ 48,942$ 48,942$
26 Actual Base Rate Revenue Revenue Reports 30,625$ 30,908$ 35,989$ 97,522$ 97,522$
27 Actual Fixed Charge Revenue Revenue Reports 4,835$ 10,977$ 11,017$ 26,829$ 26,829$
28 Actual Usage (Therms)Revenue Reports 116,680 104,648 126,065 347,393 347,393
31 Fixed Production and UG Storage Rate per Therm Page 1 wtd avg 0.02781$ 0.02781$ 0.02781$ 0.02781$ 0.02781$
32 Fixed Production and UG Storage Revenue (30) x (31)3,245$ 2,911$ 3,506$ 9,662$ 9,662$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)22,545$ 17,020$ 21,466$ 61,031$ 61,031$
34 Non-Residential Revenue Per Customer Received $501.01 $362.14 $438.07 $432.85 $432.85
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(5,208)$ (384)$ (6,497)$ (12,089)$ (12,089)$
37 Total Non-Residential Deferral - Surcharge (Rebate)(18) + (35)(91,644)$ (34,841)$ (55,970)$ (182,455)$ (182,455)$
38 Deferral - Revenue Related Expenses Rev Conv Factor 535$ 203$ 327$ 1,065$ 1,065$
39 Customer Deposit Rate 2.00%2.00%2.00%
40 Interest on Deferral Avg Balance Calc (76)$ (181)$ (256)$ (513)$ (513)$
41 Monthly Non-Residential Deferral Totals (91,185)$ (34,818)$ (55,899)$ (181,903)$ (181,903)$
42
43 Σ((37), (38), (40))(91,185)$ (126,003)$ (181,903)$
44 Total Cumulative Deferral line (43)(192,111)$ (418,256)$ (662,240)$
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Natural Gas Deferral Page 4 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
Jurisdiction:ID FCA Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET-DECOUPLING DEFERRED ED 202001 337,502.18 315,562.09 653,064.27
REG ASSET-DECOUPLING DEFERRED 202002 653,064.27 -335,093.67 317,970.60
REG ASSET-DECOUPLING DEFERRED 202003 317,970.60 456,672.17 774,642.77
437,140.59
REG ASSET-DECOUPLING DEFERRED GD 202001 -517,162.08 416,236.64 -100,925.44
REG ASSET-DECOUPLING DEFERRED 202002 -100,925.44 -191,327.63 -292,253.07
REG ASSET-DECOUPLING DEFERRED 202003 -292,253.07 -188,083.85 -480,336.92
36,825.16
473,965.75
186338 REG ASSET NON-RES DECOUPLING D ED 202001 109,351.19 294,346.77 403,697.96
REG ASSET NON-RES DECOUPLING D 202002 403,697.96 246,468.11 650,166.07
REG ASSET NON-RES DECOUPLING D 202003 650,166.07 79,353.10 729,519.17
620,167.98
REG ASSET NON-RES DECOUPLING D GD 202001 -175,309.84 84,124.76 -91,185.08
REG ASSET NON-RES DECOUPLING D 202002 -91,185.08 -34,818.32 -126,003.40
REG ASSET NON-RES DECOUPLING D 202003 -126,003.40 -55,899.33 -181,902.73
-6,592.89
613,575.09
Jurisdiction:ID Prior Year FCA
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING PRIOR YE ED 202001 0.00 338,064.68 338,064.68
REG ASSET- DECOUPLING PRIOR YE 202002 338,064.68 563.44 338,628.12
REG ASSET- DECOUPLING PRIOR YE 202003 338,628.12 564.38 339,192.50
339,192.50
REG ASSET- DECOUPLING PRIOR YE GD 202001 0.00 -518,024.02 -518,024.02
REG ASSET- DECOUPLING PRIOR YE 202002 -518,024.02 -863.37 -518,887.39
REG ASSET- DECOUPLING PRIOR YE 202003 -518,887.39 -864.81 -519,752.20
-519,752.20
-180,559.70
182339 REG ASSET - NON RES DECOUPLING ED 202001 0.00 109,533.44 109,533.44
REG ASSET - NON RES DECOUPLING 202002 109,533.44 182.56 109,716.00
REG ASSET - NON RES DECOUPLING 202003 109,716.00 182.86 109,898.86
109,898.86
REG ASSET - NON RES DECOUPLING GD 202001 0.00 -175,602.02 -175,602.02
REG ASSET - NON RES DECOUPLING 202002 -175,602.02 -292.67 -175,894.69
REG ASSET - NON RES DECOUPLING 202003 -175,894.69 -293.16 -176,187.85
-176,187.85
-66,288.99
Balance Sheet Accounts
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
Deferred Revenue Approved for Recovery
Surcharge
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING SURCHARG ED 202001 1,325,767.01 -205,263.17 1,120,503.84
REG ASSET- DECOUPLING SURCHARG 202002 1,120,503.84 -175,180.23 945,323.61
REG ASSET- DECOUPLING SURCHARG 202003 945,323.61 -169,666.17 775,657.44
-550,109.57
REG ASSET- DECOUPLING SURCHARG GD 202001 441,029.70 -92,703.47 348,326.23
REG ASSET- DECOUPLING SURCHARG 202002 348,326.23 -85,069.12 263,257.11
REG ASSET- DECOUPLING SURCHARG 202003 263,257.11 -73,145.53 190,111.58
-250,918.12
-801,027.69
182338 REG ASSET - NON RES DECOUPLING ED 202001 1,129,543.86 -131,756.86 997,787.00
REG ASSET - NON RES DECOUPLING 202002 997,787.00 -129,141.15 868,645.85
REG ASSET - NON RES DECOUPLING 202003 868,645.85 -125,342.47 743,303.38
-386,240.48
REG ASSET - NON RES DECOUPLING GD 202001 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 202002 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 202003 0.00 0.00 0.00
0.00
-386,240.48
Rebate
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG LIABILITY DECOUPLING REBAT ED 202001 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 202002 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 202003 0.00 0.00 0.00
0.00
REG LIABILITY DECOUPLING REBAT GD 202001 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 202002 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 202003 0.00 0.00 0.00
0.00
0.00
254338 REG LIABILITY NON RES DECOUPLI ED 202001 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 202002 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 202003 0.00 0.00 0.00
0.00
REG LIABILITY NON RES DECOUPLI GD 202001 -101,370.90 17,622.14 -83,748.76
REG LIABILITY NON RES DECOUPLI 202002 -83,748.76 16,249.00 -67,499.76
REG LIABILITY NON RES DECOUPLI 202003 -67,499.76 14,962.12 -52,537.64
48,833.26
48,833.26
Jurisdiction:ID Accumulated Deferred Income Tax
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
ADFIT DECOUPLING DEFERRED REV ED 202001 -609,454.50 -151,302.26 -760,756.76
ADFIT DECOUPLING DEFERRED REV 202002 -760,756.76 82,362.19 -678,394.57
ADFIT DECOUPLING DEFERRED REV 202003 -678,394.57 -50,770.41 -729,164.98
-119,710.48
ADFIT DECOUPLING DEFERRED REV GD 202001 74,090.73 56,352.65 130,443.38
ADFIT DECOUPLING DEFERRED REV 202002 130,443.38 62,185.64 192,629.02
ADFIT DECOUPLING DEFERRED REV 202003 192,629.02 63,698.16 256,327.18
182,236.45
62,525.97
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Accounting Balances Page 6 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
Jurisdiction:ID Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
RESIDENTIAL DECOUPLING DEFERRE ED 202001 0.00 -652,520.50 -652,520.50
RESIDENTIAL DECOUPLING DEFERRE 202002 -652,520.50 335,902.19 -316,618.31
RESIDENTIAL DECOUPLING DEFERRE 202003 -316,618.31 -455,762.42 -772,380.73
-772,380.73
456338 NON-RES DECOUPLING DEFERRED RE ED 202001 0.00 -403,361.83 -403,361.83
NON-RES DECOUPLING DEFERRED RE 202002 -403,361.83 -245,590.62 -648,952.45
NON-RES DECOUPLING DEFERRED RE 202003 -648,952.45 -78,204.32 -727,156.77
-727,156.77
495328 RESIDENTIAL DECOUPLING DEFERRE GD 202001 0.00 100,841.41 100,841.41
RESIDENTIAL DECOUPLING DEFERRE 202002 100,841.41 191,000.25 291,841.66
RESIDENTIAL DECOUPLING DEFERRE 202003 291,841.66 187,440.56 479,282.22
479,282.22
495338 NON-RES DECOUPLING DEFERRED RE GD 202001 0.00 91,109.16 91,109.16
NON-RES DECOUPLING DEFERRED RE 202002 91,109.16 34,637.48 125,746.64
NON-RES DECOUPLING DEFERRED RE 202003 125,746.64 55,642.96 181,389.60
181,389.60
Amort of Prior Period Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
AMORTIZATION RES DECOUPLING DE ED 202001 0.00 207,300.03 207,300.03
AMORTIZATION RES DECOUPLING DE 202002 207,300.03 176,900.32 384,200.35
AMORTIZATION RES DECOUPLING DE 202003 384,200.35 171,099.13 555,299.48
555,299.48
456339 AMORTIZATION NON-RES DECOUPLIN ED 202001 0.00 133,528.16 133,528.16
AMORTIZATION NON-RES DECOUPLIN 202002 133,528.16 130,695.22 264,223.38
AMORTIZATION NON-RES DECOUPLIN 202003 264,223.38 126,684.64 390,908.02
390,908.02
495329 AMORTIZATION RES DECOUPLING DE GD 202001 0.00 93,360.72 93,360.72
AMORTIZATION RES DECOUPLING DE 202002 93,360.72 85,578.35 178,939.07
AMORTIZATION RES DECOUPLING DE 202003 178,939.07 73,523.02 252,462.09
252,462.09
495339 AMORTIZATION NON-RES DECOUPLIN GD 202001 0.00 -17,893.43 -17,893.43
AMORTIZATION NON-RES DECOUPLIN 202002 -17,893.43 -16,374.94 -34,268.37
AMORTIZATION NON-RES DECOUPLIN 202003 -34,268.37 -15,062.07 -49,330.44
-49,330.44
Income Statement Accounts
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Accounting Balances Page 7 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
Jurisdiction:ID Interest Expense/Income
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
INTEREST INCOME - DECOUPLING ED 202001 0.00 -5,432.81 -5,432.81
INTEREST INCOME - DECOUPLING 202002 -5,432.81 -5,706.17 -11,138.98
INTEREST INCOME - DECOUPLING 202003 -11,138.98 -5,580.90 -16,719.88
-16,719.88
INTEREST INCOME - DECOUPLING GD 202001 0.00 -657.25 -657.25
INTEREST INCOME - DECOUPLING 202002 -657.25 -509.23 -1,166.48
INTEREST INCOME - DECOUPLING 202003 -1,166.48 -377.49 -1,543.97
-1,543.97
-18,263.85
431328 INTEREST EXPENSE - DECOUPLING ED 202001 0.00 0.00 0.00
INTEREST EXPENSE - DECOUPLING 202002 0.00 0.00 0.00
INTEREST EXPENSE - DECOUPLING 202003 0.00 0.00 0.00
0.00
INTEREST EXPENSE - DECOUPLING GD 202001 0.00 1,585.36 1,585.36
INTEREST EXPENSE - DECOUPLING 202002 1,585.36 1,790.20 3,375.56
INTEREST EXPENSE - DECOUPLING 202003 3,375.56 2,157.58 5,533.14
5,533.14
5,533.14
Jurisdiction:ID
Ferc Acct Desc Service Monthly Activity Ending Balance
CONTRA DECOUPLING DEFERRED REV ED 202001 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202002 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202003 0.00 0.00 0.00
0.00
CONTRA DECOUPLING DEFERRED REV GD 202001 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202002 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 202003 0.00 0.00 0.00
0.00
0.00
253312 CONTRA DECOUPLED DEFERRED REVE ED 202001 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202002 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202003 0.00 0.00 0.00
0.00
CONTRA DECOUPLED DEFERRED REVE GD 202001 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202002 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 202003 0.00 0.00 0.00
0.00
0.00
456311 CONTRA DECOUPLING DEFERRAL ED 202001 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202002 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202003 0.00 0.00 0.00
0.00
0.00
495311 CONTRA DECOUPLING DEFERRAL GD 202001 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202002 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 202003 0.00 0.00 0.00
0.00
0.00
Financial Reporting Contra Asset Accounts
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Accounting Balances Page 8 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2020
Q1 Q2 Q3 Q4 Average %
2)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 12/31/2022 and therefore would not be recognizable as income for financial reporting
purposes in 2020.The income statement impact of any contra deferral entries will be eliminated for
for each quarter of 2020.The similarity of the percentage change indicates that the mechanism is working
as intended.
ID Fixed Cost Adjustment Report Q1 2020.xlsx / Notes Page 9 of 9