20201123Quarterly Report.pdf

Avista Corp.
141I East Mission P.O.Box3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
November 23,2020
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8 Suite 201-A
Boise,lD 83714
RE: AVU-E-19-06/AVU-G-1 9-03
Electric and Natural Gas Fixed Cost Adjustment Mechanism
Ouarterly 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 July, August
and September 2020. Also included in the report are the monthly general ledger balances resulting
from the deferral and amortization activity during the 3rd quarter of 2020.
Questions regarding this filing should be directed to Tara Knox at (509) 4954325.
Sincerely,
lsl Joe Miller
Joe Miller
Senior Manager of Rates and Tariffs
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Jurisdiction:lD
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
Quarter 2020
Balance Sheet Accounts
FCA Deferred Revenue
REG ASSET-DECOUPLING DEFERRED
NEO NSSET-OECOUPLING DEFERRED
NEE RSSEI-OECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
NTE NSSET-OECOUPLING DEFERRED
ERRED-DECOU
REG
REG ASSET NON.RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
I 86328
I 86338
Ferc Accounting
Period
tseginntng
BalanceAcctFerc Acct Desc Service
202009
202007
202008
Prior Year FCA
Monthly Activity Ending Balance
-231,833.89 -l .45 -415,087.34
-415,087.34 -758,61 1.82
-758,611.82 -2 7 -1,053,202.29
-821
-663,340.63 -47,758.83 -711,099.46
-71 .46 't9,982.07 -631 tt'7.39
-63 1',7.39 64,3t6.68 7l
96,539.92
I,821 -82,603.66 1 738
1,73 -3,164.7 6 1,735
1,735,528.21
-l 55,965.59
-100,175.00
.63 l 8
-31
790.s9 -100,175.00
18.59 -14,656.41
t2 -29,595.53-14,656.41 -l
1
Jurisdiction:ID
NCC RSSET- DECOUPLING PRIOR YE
NEE ESSET- DECOUPLING PRIOR YE
. DECOU
. DECOUP
YE
REG
NEC NSSTT- DECOUPLING PRIOR YE
- DECOUPLI
REG
REG
RES
REG ASSET - NON RES DECOUPLING
N RES DECOUPREG
RES
REG ASSET - NON RES DECOUPLINGR-ec nsser - NoN RES DEcoUPLING
t82329
182339
Ferc
Acct Ferc Acct Desc Service
Accountmg
Period
Beginmng
Balance
202008
340,891.29
34t,459.44
Monthly Activity Ending Balance
568.15 3414s9.44
569.10 342,028.54
570.05 342,598.59
-2,616.13
184.08
184.39 17.74
184.70 lll .44
s53.17
.39
202009 342,028.54
1,707.30
55.29 -870.59
-s23 -872.04
.92 -873.s0
1r0A49.27
110,633.35
t10,817.74
202007 -177
-177
-t77
.39
.00
s.88
.92
.42
-886.83
-295.12 -177
-295.61 -177
-296.10 -177
.00
10
lD Fixed Cost Adjustment Report Q3 2020 / Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
Quarter 2020
Deferred Revenue Approved for Recovery
Acct Ferc Acct Desc Service Period Balance Monthly Activity Balance
7 375,249.38 -l 1.03
229,808.3s -1 8 1,260.30
81,260.30 -lI 770.30 -34,510.00
759.38
100,594.91 -l .81 87,55 l. l0
87,551.10 -t 3l 77,326.79
77,326.79 -l 83 63,960.96
202007 412,362.16 716.01 279,646.15
202008 15 -t29,317 .23 150,328.92
92 -128,194.01 34.91
.25
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
Rebate
Ferc
Acct
Accounting Beginnilg
BalanceFerc Acct Desc Service Period Monthly Activity Ending Balance
202007 0.00 0.00 0.00
202008 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
202009 0.00 0.00 0.00
0.00
202007 11 .27 4,642.82
6,320.7s 70
70 7 ,391.20 74.50
77
Jurisdiction:lD Accumulated Deferred lncome Tax
ferc
Acct Ferc Acct Desc
Accounting
Service Period Balance Monthly Activity Balance
202007 -593,967.12 I .00 -479,882.12
202008 -479,882.12 130 -348,883.90
-348,883.90 l6l 2.23 -187,47t.67
303,610.86 322.34 303,933.20
303,933.20 19 270,243.01
270,243.01 261,374.01
364.258.60
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
- DECOUPLING
- DECOUPLING
REG
REG
REG ASSET- DECOUPLING SURCHARG
- DECOUPLING
- NON RES ED
REG ASSET - NON RES DECOUPLING
ASSET - NON RES IN
ASSET. NON
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
182328
I 8233 8
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
LIABILITY REBAT
REG LIABILITY REBATN
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
ED254328
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
LIABILITY NON
LIABILITY NON UPLI
PLI
ED
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
254338
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
DEFERRED REV
ADFIT DEFERRED REV
ADFIT
N
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ED83328
lD Fixed Cost Adjustment Report e3 2020 / Accounting Balances Page 6 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
Quarter 2020
lncome Statement Accounts
Jurisdiction:ID Deferred Revenue
t'enc
Acct Ferc Acct Desc
Accountmg
Service Period
Iregmnrng
Balance Ending Balance
235,080.55 714.80 417 795.35
417,795.35 .21
760,342.56 293,081.88 I
-1,812,t78.34 85,567.85 -1,10.49
-1,726,610.49 6,057.53 -1,720,552.96
-t ,720 ,552 .96 233 ,527 .57 -l ,487 ,025 .39
46,614.42 705,915.08
202008 5.08 -81,099.65 624,815.43
202009 5.43 -65,314.11 559,501.32
78 98,624.86
t4.20 10.66
0.66 27
Amort of Prior Period Deferred Revenue
F€rc
Acct Ferc Acct Desc Service
Accounting
Period
tseginning
Balance Balance
958,531.39 145,944.82 I
1,104,476.21 148,807.06 I
1253283.27 115,809.23 1
724,754.05 133292.20 858,046.2s
8 s t29,675.24 987,721.49
987 72t.49 128,337.61 I,l16,059.10
.65 355,854.12
J 1.59 366215.7r
J 15.71 379,699.r8
-79,123.19
123.t9 77 -8 76.96
-85,476.96 -7 12.80 76
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
456328
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
456338
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
495328
NON.RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
495338
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
ED
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 Q3 2020 / Accounting Balances Page 7 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
Quarter 2020
Jurisdiction:ID lnterest Expense/lncome
ferc
Acct Ferc Acct Desc Service
Accounting
Period
Beginning
Balance Monthly Activity Ending Balance
-32,596.61 -4,796.40 -37
-37,393.01 -4,263.28 -41
-41,656.29 -3,635.22 .51
-12,694.90
-2,218.86 -156.66 52
-2,375.s2 -137.28 12.80
-2,512.80 -117.64 .44
.411.58
1 328 INTEREST EXPENSE - DECOUPLINGtr ED 158.36
10e{8
538.65 697.01
202008 697.O1 977.27 1,674.28
202009 3,182.87
202007 1.16 2 1.45 15,592.61
13.86 18,006.47
2,225.48 20,231.9s
7,240.79
Financial Reporting Contra Asset Accounts
Jurisdiction:ID
Ferc
Acct
Ferc Acct Desc Service Accounting Beginning
BalancePeriod Monthly Activity Ending Balance
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
202007 0.00 0.00 0.00
202008 0.00 0.00 0.00
202009 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
202008 0.00 0.00 0.00
202009 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
INTEREST INCOME - DECOUPLINGtr
INTEREST INCOME - DECOUPLINGtr
INTEREST INCOME - DECO
INTEREST INCOME -
INTEREST INCOME - DECOUPLINGtr
INTEREST INCOME - DECOUPLINGtr
GD
419328
INTEREST EXPENSE - DECOUPLINGI
- DECOUPLINGtr
INTE
INTEREST EXPENSE - DECOUPLINGE
INTEREST EXPENSE - DECOUPLINGE
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
DECOUPLING DEFERRE
DECOUPLING DE
ED
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
253311
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
DECOUPLED
CONTRA DECOUPL REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
2s3312
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
ED456311
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
495311
lD Fixed Cost Adjustment Report Q3 2020 / Accounting Balances
0.00
Page 8 of 9
NOTES
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
Quarter 2o2o
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for 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.
Natural gas customer usage and decoupled revenues were higher than authorized resulting in a rebate for
the residential group and lower for the non-residential group resulting in a surcharge for Q3. However,
because of the mitigating effect that QI usage and revenue had on the year-to-date Non-Residential natural
gas surcharge deferrals, there is a small rebate for the Non-Residential natural gas customer group YTD.
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
Change in FCA Revenue per Customer
Deferral per Average Customer
Electric Non-Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
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
(L421
-56.ee
s6.es
(45s)
-s2e.3e
s2e.3s
153
ss.10
-Ss.ro
(1,010)
-s43.68
s43.68
120
s7.35
-s7.36
13271
s13.00
-s13.00
L41
ss.so
-ss.so
(1,806)
-sss.80
sss.80
(140)
s18.28
-s18.28
%
t.8%
L.9%
-5.5%
-3.40/o
L.6%
3.t%
-L.2%
o.8%
5
ss.62
-$s.62
70
S118.4s
-Srrg.as
5
s2.10
-s2.10
25
-s3.38
Ss.gs
(3)
-s1.15
s1.16
(23s)
-s97.48
se7.48
7
s5.s3
-s5.s3
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 20L9 surcharge may not be fully
recovered bV L2l3L/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.
lD Fixed Cost Adjustment Report Q3 2020 / Notes Page 9 of 9