20200826Quarterly Report.pdf

Avista Corp.
141 I East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
August 26,2020
Commission Secretary
Idaho Public Utilities Commission
11331W. ChindenBlvd
Bldg 8 Suite 201-A
Boise,ID 83714
RE: AW-E-I 9-06lAW-G-l 9-03
Electric and Natural Gas Fixed Cost Adiusfinent Mechanism
Ouarterly Report
Attached for filing with the Commission is an electronic copy of Avista's Electric and Natural Gas
Fixed Cost Adjustrnent Mechanism Quarterly Report.
The report consists of spreadsheets showing the monthly revenue deferral calculations for April, May
and June 2020. Also included in the report are the monthly general ledger balances resulting from the
deferral and amortization activity during the 2nd quarter of 2020.
Questions regarding this filing should be directed to Tara Knox at [phone].
Sincerely,
ts/ Patrick Ehrbar
Patrick Ehrbar
Director of Regulatory Affairs
Enc.
O)
o
F{oh!(D
CL
FF
6c6
q.
FF
F
AF
d
oohNo-+dPh
r66N-hd+€6.i ci .i 9r ci 91 -i ei [: did60Y6Y66'',ro.i-ododt
o+-da€+r=€
d60dNo6600qiddi9!-iql+st:dih6FYOYi6'',6* vl oiorr
64 4@686 e
oo<.r{€-oP6h96-+N€r-+h6Fd66N+V+r-i+tlodtl€dlci9gNYdY+h-',6
vi
46@@6e64
--d€86€oc.r6hh69r:; =SARqiB;s:
s-soSo
6h6F€hGO-',:O!*646
--oo
e66@44
o-r-iruF-+6-N
6 - O v * 9 < r -' -:
@4446 @
hnlEE YegR . ..&,&&,;n;3sio o o {x &i '=rro^d^-ooo
&&t 6
d a-
&
EsA-E
<- .l o: d't
e d} v'l o-
6dN.r-oP6'ho6-oh.h
666!+N,_;6@hoYd€h=-to( 6 .i€i6
ea 8@@ 6
66rdo-R?ror-or-:6
-6+d66-Ar66!6FX66NOYh600d6s;oi dioh6-t
oo€d+o96'66F-a €-.1 ltl @- o: = o-@N+!tshI6@66Y..lolaovI\ o-t-Nho
o6@d6-9h
o6dFo6ji!.ijD€i60<Y.to:\o€-a- 66Frr66{
r
B"dS
sffo
.r + .'r
o!-h,;s
s5o6iO
ri
ui
dIcl
o: .l 0- 9-
o\\o"
n-o\q\
6 v'I 6- o-
tEti
oooo&&c&
ree-.1
r
-3-
d_r6i-
d
6
:r:
'-:6lqN
I
io}9s
o-\qo
o
{.xo:
t!L
OJ
oo(,
L
I
-gl-rJ
oNoN
Nd
Eoo.oE
Eo
E
J
E-
taoU!o.xILo
q€"
!-ry
6ts
r.al.:KF.
G4e4G4
h6h.,--XG'{-h--o-_€ - € .rririF!.1d,^igoihh+:t€dctso.1 F: -jri
64 66@ a
[e-mail]6+A-h6-6oh6.r<oN€+-ioa.ld.dSs+6-:h@{f,F-F: d; -i-ir
e6 @46 o
g
.l .1 "1 r.
-
N
a
3
&
o
I
I
o
I.;
?EA86! E g
=,5sfi
6O 9o&4
o-\o 6P:--y
, ax , , , dxd'
^S- ^^^.16=l
ti
e
o
tsE
a&
EE.5E
o
&
9oq
EB,ar
?-s
6CO9
'E9c?
rzPs&€E
E=t&0 b > &E4 b re b^:Es E ^ ai:CEe,*;t s;q" B";;*iEe *FE:? El!98 E €;EEE:E
,,=*EgEg
!IteE
=,igE:Eg;*HE*$3Eei E#* ?t$bi€;+eErnii5-EuE ; d;.<i dE5-E;EEb d
EEE!EE f E€!EEEEE??E;:::ssd 6 ::,i it:ss,i,ia z
.ber
aPa
il3r
3l? g B6,19E 6.sl E-EEIa.i -e
,xl EiE
6V,
E9i
-=vr-6xsx
..^O-d6$6
E,o
o 90
=ae.E v Fs.9E600qoEd*E E} O E3 6z-36
d @o H
= 3 g.iollar?E??EEEE
EEEEooooFFFF
-d6+oo-d6{6aF@6
-NardNddNdNd6666
a?
>Fr
),oF
E
OE
!
r
E.2EoEox>o
CLOQct:6hcf.1.9 dE!Eu.EloL=
U.P b.a6orEoC-E.9ioo3Egd
on
Fl
N
61 o.
joN:;r >
-=NE: F3l oad >
E,: 9
ovE
=13 !i-F 4EiEE* #
.2".v, LEt6<EtrE* <o E r).UT E-9!r =.:EF?E'ri E 3,oc-ld'i -9 Ei
>:oa<ria <z
O|
o
Noo0(!o-
F
€q
FFF
q
6
q
ts
€\€
€
6v
r
6
r-.{ q €
e-qqvl
9v
+<odRt.l 66-€Odo-.:Nr+6€Vhoi;6iq!'dal06crEc:<ts6YrYOO-'6tsao-o-6tj
46 44644 0
-Nd6-oo-R-d€€666r_rF
ui -i di cJ <i a! di di E ..io<c96Voh-'O$ qo o--
<++o-@r-P6od€6h60dh -6ooa+di-jdi9!cil!o.iEri+6NY€Y6*-'66600-di
46696 4
-tl- orh<hr+-d 1-'d: -4€6-:-c = ri - i v .l - + @ * F o- 9J :,;at!c; i..ii3i66 9-l:6Y+<:
-g^ -+o-S-6-601:--eg ql:a*I:?E?
-doo
.,P- -o-o9^o:.N"e3;ir"q*Ei;gi:
6<+cr ooP-ohr-6h-6odNd€o96.doi;'-.iiqi:.i
6r6000-'+si di .id
-9o<+-d^-So666-6+16
^i-iru+.d=+6F6Y+ts66 ah-6
-i{O€{6
-R-Ei3d:-iv1 d), o- o:
- r:9- {-
6o€^ia3
g+:
!
qse.
soI)s€- +- -- i.: -- .l = 6-666!a<:€+6NYd€6O 06-6oi .i .: ri ^i
- e-.{
5o'
=&a
dddd
66 6oo44 6
--3oaO6-r--r€
-d+!6N=h+6tY-6a*6dhO6-''Qcioir: qi+(!
L0,
oo(,
L
(-,
-q,l!
oNo
Nd
t-oo-od.
co
E
6
E'
UIo(J
Eo.xlJ-o
6r!696d*O-6Qddo
oo4
F6da+66dd.iaio6!v1€-
o6e
oho
66!1+-
u66
oEo9od=a+6crno!)o oNlo
6Nh!+e=s66oYr€a6
60F+
6 o o .r o - I -or--@h-:66AO.r6-9-.ij+t16j:ddotsYd6a@ 66-'6.d _i -j _i
6+h9r€60-N6+-6lardddaldaldd66666
o9-o"; .r
$-9,ar
g6e4e66G
ai
aaddatuo+t6-: U U U - il t A l'.Z;- cZ EdouEJ-o tux o o o {==3F^-^-8.9 EBETF:^."RXt - t t t J #rvdooo^-ld C&e - eI
iFIE
Et q3".6& EqE * Z!aZ 96
8= s99= Z!O E E.6E> dg
-;g>&.€;^ &E: 8.9;qE o = € &E; i7E A! a I o -d 5z ii,gYE.Ega_e^z EE5 ?6, Y;EEE:t ESBg l.EFaAil tEB9 E;FFdcc I
$ "s€ E E? ; F E $ E BsEAf?esis? $6tE s$;:E#4 B 4pAf 3i!EEEEs g+EEE;EtE9-;;&:i:ssEf - i €E
I
rO
-D6
Ll E eslfl d 3Ete i 5dE;n
il3 3 Eq-ql5v,E9<
_=v
aa6
<2r
7e
d
6
X
c
-E OAE?
S 8{ FTY + EH He 06 HEv> o sezzU
tr
o
oF
^d6O---v
...ux6
^^^S-v6<d*el
v@
.96*=E€utr,? .iEe"} 6UH* :^b€
- o a 9 96
oE cA99F
E^D E:.P&E
aaa-=b.=o* HS -i,XE E u*F*ir!!Hiuvn o o a o>*o9HUSf^c,d4,16.4 o dE L tsv6f 3E o I o d.-'.-'-OTeZaEEE:E; Eoooo6,<<<J>o q
co9x!!=9
/'a
il eEtl E e
sl? B AElgle.EI;' 9 E
,xl ;.EE6e.zE!t'9x<
(] >P_=v
,d6E9.=<zr
I
^ z>b 0;
E};Fr"l.!EF
6 Oo H
= 3 E.!o=orEI??
EEEE
FFFF
c
I
sd
4q
z
a?>F
)2of;
F
a
E,9tr6tox
do
.=c6cA.a.9 c,}.EE.l!ri3.E:U:Erlrs+e4tOc-G.9;
EO3Egd
ofr
"iz
d
6l o.
:cd:> >
-=NEi -J3E cCo>6='E!,: eE\,E5r3 r;.LA o
E* E
.1.g IEL d<; a;* <.qE U-9E tr:EE; *
lod,l,€'i! i.2et:J>:ga<&)O <
Ot
o
cn
o,o0(!
CL
rr
I
-
F
aI
€
AEvl cl
I
-
g
5N
rr
II
6N6R66FN-i6hrho+3is3€_.
{IA
sBe
o666
6hr:66i+-96606+eRSaso+
56d
as-9!-6S6-lFhrho6q;i;d
6
L
o
oSo aooF-.6€r6doo66diI=t--6+-.l^ v} N otN
4eee
o6d
6- vI dl
FN
i6Y
_i
o!!o
3;3
€lorjX{
N.l
-3e
oi odror
666-
o666
v: o- t- o-rrNo
c99-r..
iln@'Jo-:Ee
tsEtEaooaAOTA&&&4,
EEtrE
&&&&
:n;
EAR
e3s
6?6-l
Pe5
o9q;
S {'b\
-€I
dFo
6
I
faRl
6Y6
BgB
.i
-*- o*-R+= 3ge@o-69Ft9ro
-9+h--l --l .i
e6s
^5- ---€:oh66o"K-1 o---e"6h6Ftsr<orN o- v1*")Nd{
ueeo
6o-doottrt
d
A
I!
B
&c
&
Ea
H
6
5
e
P
e
o
e
I
_a
gI-o-FCH-Eb6 F EA,c EEcgE
.,I E $ j i; *slsH* b$;!!"{lg{5,a f 5Ei4*I,;E JIE ?EiUEE:3 EFI ;E;*EA6 j xaa E6id9; X - o X d , aia Ee!,q #f g EF! a
E5g E€E ggE E<2r <<< rrU Z
&^bgFj5z9
^6E
e,i
=P,=u
E6
dZ )o
r
I
qd .i.
dJc 4
<Eb.q
c ii'- xgus ii
r!rl 9EEEq 9
,!3Et-6EA- ElE F
6, E $ SIE s eEE.9s 3191^9if EE EI?EE
# s'$ J E g s?E?E 8.;<i X X X I +E6=idd6dlc;6 a o o o:.5?t?? <2r
=d
!
9Foo
o- €-
6GAe6qo
<rN-.rC6<-;O
c:.€N3+hor-@.ag is'f ^gsi3S.do
&
h h CJ2
-9X(J+ rits o9aEHv.c b ?
Bd poe,4
O-6
9.;--3--,83^r-6
g
o (!
OJIoo
t^(!(9
E
=(Ez
oNoN
Ndtoo-oe,
tro
Eti
!
oUEo.=l!o
gFor9dood 6i -.iI
e6oo
6FNJ65d€:.9
x+o;*
ov
6doo
a++956-d-.6hh6ho
:jeq6N
rFtC(-,-';g =83r6rx-O
696-€
+6N-66iod.,i {6
--: i
ANNTFF
c*
o6
e
e
6 06 6
'o^x,!ior
tstseoooAAA&e&
ddd
+6n:s
qad
c
,e
o
r
N
c
t&
n
&
o
u
Le
o
6=5
lgE
o=
Jt2
c, c, c,
999
F @ 6 - d 6 t) I r €a- N 6 i h € r- F F N N d dl d d N-6 6 o d o 6 o- N O *) 6 r 6 6-z
eF
oto!dEE
o
C'r:
E,9cGEs5
6otrE.=oacf.=.9 0EEE
;;N
u f.:/
u-e b'acorEo
=-d
EOEE8dg
.9
,l
deT 3! EE
E! o.EEE
-E.ae
o v9
)2o
-FgEEEHOI
,i? ii<J e;E:
,:=g
az z
.9tgoE E E!:VEE; E _e3E = lrE
<za5
or
o
<f
o,o0(!o-
IrrFF
I
.I
e
Go
_6o:@ o F'. F h 6F:6dadOe!irj9d f--:Y_oi;9
=-9
@9qo
3xF6d
gd=
s!Is -o-h--66+O6€;, 9 .i o.t od odLd= Rxg.idi{
o40
s!!o +oo+--aao<X6to-e6 q5&
-$
460
o=6@66a-,600<+-6-+6+=€6+F;6660-'ts++6-.: 6i od
e60
i6er9r
r- ol 6"
:--
cf€
6'GS66r466..ir:d6r*
&
7
o
oF{
6Oa e gO
-<ePG o66+6-:@oOts+669fr<iiod ri: tu=
66e 4 04
-d-::a a-6AO-€h9F60do+os6-l: eii=
=
666e64Oo66
=9- --oEi CtSfi;-.6&6c666-.h6OOh9;+O60NlF!No-oNNG .t g ; _a- t9
--x6Fdoo
eGoo
--sFG'@66-rhF66F@
'r6i.d!-i: -ri.-
646
C66
eo
N-s6c4-
g
Ela^E aUA SEEie ->xE.+dH66 9E gE-sEs
(.)
-Io
:dt
+J6R;S
3'i=
r6€o9rr-€
-9-
:r
oIoo^90--:rg*^
o
e
E
Lo
(uogt(o(,
6
=(Ez
oNoNNdtoo-od.
co
E
0
=:q
oU
Eo.xl!o
OGO
d:60r d
06rhN
o6e
c-0on6619e.o@r F6FT
066
&Io7a
E
o 4A O
Na+o\o6--Oh6FOON-d-99
3"ss
^96'
od 09 6iF*g
F- !l drx;h
a^i; i"
sAR
o,i X oix6
r!o
s3oaxe^
IP.a ^^
d'
I
ttsEoao&&c
&4&
d a-
trAN
c
!jo-
-&!
etststsooooaoocr'.dc&
cdd&
e
-ao-dx
:6
6
-
r
Q
3 F pe EIg ,ES g s F'{ = ?
E6
iiEfHEig{g€ iEE
SIig
*gE i!iEiEE
-E
E
iiEi !s! ?!;E'H Es} EE?iiE'f ;$ Eg E
- N6r, € r6 olI ! 9)9== RiS SXI SFKi;S g g giSf g?;$ $
B
c
z
ot
>F
o
6dEE
!'E
o
6e
di
.=E
E.2cGgE
eN
doCE.=oac5.=.9 0}.EPEE!u =,!:Er.xt arEoE-G.9 ->ooEEgo
G
't
.l
d
aN a
j.Er!:rr-
EC-.'EEE
;-.!8
ovEZe E
E.b&
-aQ.zEadie e
EE.E.:=c
az z
.9-rdEEE=:VEE
o E!o
> d o5<za,z
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2020
Balance Sheet Accounts
GL Account Balance Accounting Period
ffiiiii.,,to
' 20200 4, 20200s, 202006'
FCA Deferred Revenue
Ferc
Acct
Accountlng Beginning
BalanceFerc Acct Desc Service Period Ending Balance
77 -496,428.41 278,214.36
14.36 -236,570.21 41,644.15
4 15 -273,478.04 -231,833.89
-1,006,476.66
-480,336.92 -108,705.98
5 -589,042.90 -42,728.99 -631 .89
-63t,771.89 -31,568.74
729,519.17 731 .50
202005 1,190,250.67 7 91247.54
202006 1,591 ,247 .54 .09 1,821,296.63
777.46
- l8l 71 3 -178,6s2.67
-178 51.65 -t25,501.02
-t .02 -30,464.57 -155,965.59
25,937.14
Jurisdiction:ID Prior Year FCA
Ferc
Acct Ferc Acct Desc Service
Accounting
Period
Beginnilg
Balance Monthly Activity Ending Balance
339,192.50 565.32 757.82
339,757.82 566.26
340,324.08 567.21 .29
202004 -519,752.20 -866.25 18.45
20200s -520,618.45 -867.70 -521 5
-52 r ,486.1 5 -869.14 -522,355.29
183.16 r 10,082.02
ll 183.47 110,265.49
110,26s.49 183.78 110,449.27
550.41
-l 187.85 -293.65 -176,481.50
-1 1.50 -294.14 -176,775.64
-l 775.64 -294.63 -177,070.27
-882.42
REG ASSET-DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEF
REG ASSET-DECOUPLING
REG ASSET-DECOUPLING DEFERRED
EG ASSET NON-RES DECOUPLING D
GD
REG ASSET NON-RES DECOUPLING D
ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
l 86328
I 86338
REG ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
ASSET- DECOUPLING PRIOR YE
PLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
182329
182339
REG ASSET- DECOUPLING PRIOR YE
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOU
REG ASSET - NON RES
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
ED
GD
lD Fixed Cost Adjustment Report Q2 2020 / Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2020
Deferred Revenue Approved for Recovery
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
7.44 -l .43 622,310.01
10.01 3.77 497,956.24
497,956.24 -1 706.86 .38
190,1 I 1.58 -47 89.02
142,889.02 -25,860.71 ll7
1 17,028.3 I -16,433.40 1 94.91
-89,516.67
743,303.38 -106,520.09 783.29
636,783.29 -107,055.02 529 728.27
728.27 -117,366.11 412,362.16
-330,941.22
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
Rebate
terc
Acct Ferc Acct Desc Service
Accountrng
Period
Begmflng
Balance Monthly Activity Ending Balance
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
202004 -52,537.64 77.76 -43,359.88
20200s -43,359.88 7 73 -36,307.15
202006 -36,307.1 5 .88 -27,629.27
Jurisdiction:lD Accumulated Deferred lncome Tax
Ierc Accounting
Period
Beginning
Acct Ferc Acct Desc Service Balance Ending Balance
-729,1&.98 61,911.35 -667
-667,253.63 1 I -653 .82
-653,344.82 59,377.70 -593 l2
r35,197.86
25 t8 30,378.73 705.91
2 70s.91 2,004.9t 288,710.82
7t0.82 14,900.04 303,610.86
47,283.68
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
- DECOUPLING SURCHARG
SURCHARG
REG ASSET. DECOUPLING SURCHARG
NG SURCHARG
REG ASSET -
REG ASSET - NON RES DECOUPLING
REG ASSET - NON
REG ASSET - NON
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
182328
I 82338
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOU
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
Et)
GD
REG LIABILITY DECOUPLING REBAT
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
s4328
8
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ED
DEFERRED REV
IT REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
283328
lD Fixed Cost Adjustment Report Q2 2020 / Accounting Balances
.54
Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2020
lncome Statement Accounts
Jffio,to Deferred Revenue
Ferc
Acct Ferc Acct Desc Service
Accounting
P€riod
Beginning
Balance Monthly Activity Ending Balance
73 497 .06 -2 .67
-275 7 3
132 19.68
-727,156.77 -459,133.02 -1,186,289.79
-1,t86289.79 -398,680.88 -t,s84,970.67
202006 -1,584,970.67 -227 207 .67 -1,812,178.34
479282.22 107,815.57 587,097.79
587,097.79 41,712.49 628,810.28
628,810.28 30,490.38 659,300.66
I 8l,389.60 .27 l'17
t77
Amort of Prior Period Deferred Revenue
Ferc
Acct Ferc Acct Desc
Accounting
Service Period
Beginning
Balance Balance
555299.48 154,511.43 709,810.91
709,810.91 125,286.s5 81s,097.46
835,097.46 123,433.93 958,531.39
390,908.02 107,669.20 498,577 .22
498,577.22 108,026.30 606,603.52
606,60352 l18,150.53 724,7s4.05
.92
.92 l3
.05
57.61
-7 19.06 ll
707.11 t.t2 8.23
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
ED456328
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
ED
NON-RES DECOUPLING DEFERRED RE
456338
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
49s328
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
495338
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
456329
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
456339
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
495329
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
495339
lD Fixed Cost Adjustment Report Q22O2O / Accounting Balances Page 7 of 9
INTEREST INCOME - DECOUPLINGtr
INTEREST INCOME - DECOUPLINGtr
!
INTEREST INCOME - DECOUPLING!
INTEREST INCOME . DECOUPLING E
ED
GD
4t9328
Jurisdiction:lD
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2020
!nterest Expense/lncome
ferc Accounting
Period
Beginning
BalanceAcctFerc Acct Desc Service Balance
-1 6,71 9.88 72 6.60
-22,256.60 36.1 I -27 71
-27,492.71 03.90
-15,876.73
-1,543.97 -277.27 -1,821.24
-1,821.24 -216.42 -2,037.66
-2,037.66 -181.20 -2,218.86
-674.89
1328 INTEREST EXPENSE - DECOUPLINGtr ED 0.00 0.00 0.00
0.00 0.00 0.00
0.00 158.36 158.36
158.36
.14 2 7,963.51
7 963.51 2 .92 r.43
_43 2 73 12,991.16
7
7,616.38
Financial Reporting Contra Asset Accounts
Jurisdiction:ID
Ferc FercAcct Desc Service Accounting
Period
Beginning Monthly Activity Ending BalanceAcct
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00
0.00 0.00 0.00
202006 0.00 0.00 0.00
0.00
0.00
202004 0.00 0.00 0.00
202005 0.00 0.00 0.00
202006 0.00 0.00 0.00
0.00
202004 0.00 0.00 0.00
202005 0.00 0.00 0.00
0.00 0.00 0.00
0.00
INTEREST EXPENSE - DECOUPLINGtr
INTEREST EXPENSE - DECOUPLINGtr
INTEREST EXPENSE - DECOUPLINGtr
INTEREST EXPENSE - DECOUPLINGtr
INTEREST EXPENSE - DECOUPLINGD
REV
25331r
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
DECOUPLED DEFERRED REVE
D DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
253312
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
DECOUPLING DEFERRAL
DECOUPLING DEFERRAL
456111
311
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
lD Fixed Cost Adjustment Report Q2 2O2O / Accounting Balances
0.00
Page 8 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
NOTES
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2020
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
lor 2020. For the electric customers usage and decoupled revenues were higher than authorized for the
residential group, resulting in a rebate and lower for the non-residential group, resulting in a surcharge.
Similarly, natural gas customers usage and decoupled revenues were higher than authorized resulting in
surcharge deferrals for the residential group and a very slight surcharge for the non-residential group.
However, the higher natural gas usage per customer was partially offset by lower average revenue per therm
(compared to the authorized test year) particularly during the first quarter for the non-residential group
which had a mitigating effect on the year-to-date natural gas surcharge deferrals.
Summarized Quarterly and Year to Date Use per Customer and Fixed Cost Adjustment Revenue
Per Customer. Change versus Authorized
YTD wtd
Q1 Q2 Q3 Q4 Average
Electric Residential
Change in Use per Customer $azl 153 2L
Change in FCA Revenue per Customer -55.99 59.10 52.L2
Deferral per Average Customer 56.99 -59.10 -52.L2
Electric Non-Residential
Change in Use per Customer (459) (1,010) (I,4791
Change in FCA Revenue per Customer -529.39 -543.68 -573.10
Deferral per Average Customer 529.39 543.58 573.10
6
ss.62
-ss.62
70
Srrs.qs
-$rrg.+s
5
s2.10
-s2.10
(478l,
-Sgg.os
Sgs.os
10
s7.7L
-57.7L
(407)
s2s.60
-s2s.50
%
0.4%
0.6%
-6.8%
-6.3%
2s%
4.1%
-4.7o/o
t.4%
Natural Gas Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
Natural Gas Non-Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
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 bV L2/3t/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
normalized ldaho results reporting.
3) The original June 2019 FCA journal for Non-Residential Natural Gas had an error that was corrected in the
July 2019 FCA journal (Q3). As such, some amounts in the "Accouting Balances" tab do not agree with the
amounts in the "Natural Gas Deferral" tab.
lD Fixed Cost Adjustment Report QZ 2O2O / Notes Page 9 of 9
NOTES
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2020
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for 2O2O. For the electric customers usage and decoupled revenues were higher than authorized for the
residential group, resulting in a rebate and lower for the non-residential group, resulting in a surcharge.
Similarly, natural gas customers usage and decoupled revenues were higher than authorized resulting in
surcharge deferrals for the residential group and a very slight surcharge for the non-residential group.
However, the higher natural gas usage per customer was partially offset by lower average revenue per therm
(compared to the authorized test year) particularly during the first quarter for the non-residential group
which had a mitigating effect on the year-to-date natural gas surcharge deferrals.
Summarized Quarterly and Year to Date Use per Customer and Fixed Cost Adjustment Revenue
Per Customer. Change versus Authorized
YTD wtd
Qr Q2 Q3 Q+ Average
Electric Residential
Change in Use per Customer (L421 163 27
Change in FCA Revenue per Customer -SS.gg Sg.fO iZ.tZ
Deferral per Average Customer S0.gg -SS.1O -52.L2
Electric Non-Residential
change in Use per customer (469) (1,010) (L,4791
Change in FCA Revenue per Customer -$zg.gg -543.68 -573.10
Deferral per Average Customer SZS.SS S+S.eg 573.10
%
Natural Gas Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
Natural Gas Non-Residential
Change in Use per Customer
Change in FCA Revenue perCustomer
Deferral per Average Customer
6
Ss.oz
-Ss.ez
70
s11S.4s
-s118.4s
5
Sz.ro
-s2.10
(478l,
-S93.os
Sgs.os
10
57.7L
-57.7L
(4o7t.
Szs.eo
-s2s.60
o.4Yo
O.60/o
-6.8%
-6.3%
25%
4.7%
-4.7%
1.4%
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 3Yo annual rate increase limitation a portion of a 2019 surcharge may not be fully
recovered bV L2/3L/2O22 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
normalized ldaho results reporting.
3) The original June 2019 FCA journal for Non-Residential Natural Gas had an error that was corrected in the
July 2019 FCA journal (QS). ns such, some amounts in the "Accouting Balances" tab do not agree with the
amounts in the "NaturalGas Deferral" tab.
tD Fixed Cost Adjustment Report Q2 2020.xlsx / Notes Page 9 of 9