20210226Quarterly Report.pdf

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Avista Corp.
l4l I East Mission P.O.Box3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
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February 26,2021
Commission Secretary
Idaho Public Utilities Commission
11331 W. ChindenBlvd
Bldg 8 Suite 201-A
Boise,ID 83714
RE: AVU-E- 1 9-06/AVLI-G- 1 9-03
Elechic andNatural Gas Fixed Cost Adjustnent Mechanism
Ouarterly Report
Attached for filing with the Commission is an electronic copy of Avista's Electric and Natural Gas
Fixed Cost Adjustnent Mechanism Quarterly Report.
The report consists of spreadsheets showing the monthly revenue deferral calculations for October,
November and December 2020. Also included in the report are the monthly general ledger balances
resulting from the deferral and amortization activity during the 4th quarter of 2020.
Questions regarding this filing should be directed to Tara Knox at [phone].
Sincerely,
lsl Joe Miller
Joe Miller
Senior Manager of Rates and Tariffs
Enc.
Avlst Corpontlon Flxcd CostAdiustrcnt M4hanlsm
ldaho Jurisdidion
Quanerly Rcport for 4th Qurrter 2020
Avirte Utilitis
ELdri. Fi!.d C6t Adjrdilot MccbDitD (Id.ho)
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lD Fixed Cost Adjustment Report Q4 2O2O / Electric Deferral Page 1 of 9
Avista CorpoGtion Fixed Cost Adiustrunt Mechanism
ldaho Jurididion
Qurrterly Repod for 4th quartlr 2020
Avi.a. Utiliti.i
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lD Fixed Cost Adjustment Report Q4 2020 / Electric Deferral Page 2 of 9
Avista Corporation Fix€d Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th Quarter2020Avi.tr Utiliti.!
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IJ 702 $
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CdoDq D?ocit Rak 2 l{p,i 2.W/. z.(Ntr/rArrBdECdc S 0160)3 (1,60l)3 Crt6)N 0,055)$ (2.985)S 6,25rf (r.650l$ 00,950)hEdmf)dqrd
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lD Fixed Cost Adjustment Report Q4 2O2O I Natural Gas Deferral Page 3 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurlsdiction
Quarterly Report ior 4th quarter 2020
Avirtr Utiliti6
Nrtur.l G$ trir.d Co.t Adiurtm.rt M.chuism (Idrho)
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ToulA@l Billed Celm
Totol AcMl Usse (Thms)
Tohl Acturl Be Ratc Rf,'au€
Tobl Atul Fix€d Chqc R€vaE
biiline CBM.n
Acto I Cusomm on Syim Drmg T.s Y€tr
Mdhly Fixcd Co$ Adj. Rfl6u€ p6 CMms
Fixql Co$ AdjMmtR€mw
o)0)(m) (n)(o)(P) (q)(r)
RevmE R€pffi
Rev6e Repffi
Rcv6e R€poB
RfloER€p6
I ill
2.1i{.4 i l
$ 606 917
$ l6i.7l(
1.517
z21115t
,, 618 i;8i
$ l6i 116
I 556
I 161 801
857 7t J
t65 148
4,621 4,612
8-955,011 4,554,645
2.530.630 $ 1,415.702
491,232 $ 490,892
4,59t 4,614
3.350.152 7.891_917
s l,lt9,6l8 $ 2.113,314
$ 489,539 $ 492,233
tE,458
u.155,745
$ 7.199,264
$ 1,963,895
I I Afi.l Be Ratc Rdme
l: AdrlFix€dChrg€Rwaw
l3 ActDl Usg€ Clhffi)
16 frsbms Fixed Co$ AdrM@t Rw@uc
(r ) - (22)
Pag€ 3
(7) x(8)
(l) - (26)
(4) - (2?)
(2) - (28)
(r r) - 02) {15)
1,488
$260.05
386,952
51a,A21
158,152
2.139,tA
420,676
$282.71
(31,1U)
l,4s
33% 33
$ 588,tS2
s 620,432
I t57,774
2,164,938
| 62,651
$31 1.76
$ 12i,495
1,504
1448 35
r,43t4
829,960
159.676
3,063.438
6702U
8445.67
4,030
4,480 4,451
3.t01.41 $205.12
1,798,i19 $ 915,1 l8
2,433,108 t l,3a!4,944
6,403 I 4?3,916
8,6(n,618 4,291,013
l,%8,?04 $ 891,028
3439.44 Jl99 92
070.3tr) $ 24,O*
4,440
ll69.t8
s 752,068 $
$ t,067,429 S
$ 473,496 t
3,170, ll 5
s 593,933 $
sl31 71
$ t58.136 $
4,476
t368 50
1,649.4t7
2,O29,219
475,602
7,561,5O4
1,553,617
s34? l0
95,8m
17,853
s286.50
$ 5.ll4,943
$ 6,894,699
$ l,Et7,4l7
21.636,251
3 5,007,282
1280 47
s 107,66()
t7 Non-Rcsidmtial RevnE Ptr Cem6 R*ived
18 Exi$iDg CusomqDefmEl - Swhtrge (Rchrk)(9)- (16)
20
2t
22
23
;;
27
39
3t
?2
34
1:
38
39q
4t
42
41
g@lt@@
Acilal Cu$omm Nw Sine T€$ Yw
MontNy Fi\ed Cost Ad.,. Rdae p6 CNoms
Fixel Co$ AdjMmt Rflaw
Acsal Br* Rrte Rdfle
Achal ri\qt Chug€ R*aE
Affll Usge (Tl|ms)
Fixed Prcductioo ud UG Sbrage R6k ps 'mm
Fixed PrcdEton md UG Stdagc Revoue
Cehd Fixd Co$ AdjMd Rcvmuc
Non-Residmtial Rq'mu€ Pa Cwoms Reived
Ns' CdmE D€ftral - SwctmSe G.€brE)
Tdd f.Io.n6iddid D.fqel - $r.[rgc (Rrte)
D.fsrd. R.6e R.lr&d Expes
Rfl6w R.potu
Pa8€ 3
(z)x (23)
R*mu€ R€potu
Revme Rcpm
R€vmE R€potu
Psse I Md srE
(30) x (31 )
(26) -(2?)-(30). (12)
ii
$225.56
I 1,955
2a 0ro
i 618
I l;284
0.02781
1.201
19,256
$363.31
(7.301)
ii
1343 7?
f 18,220
$ 28 2i1
s i.ill
l()r 812
I 0.02781
s 2,999t 19,710
$372 08$ (1,500)
5l
sl88 89
202n $
27 7jl $
5471 $
lol:61
0 02781 $
2,819 $
19y'63 $
$374 28
760 $
l4l
3347 ll
€-942 $
9?.522 $
26,829 S
347,393
002781 $9,62 $
61,031 $
$432.85
02,03e) $
{1t2,45' t
1,065 $
155
$l?7.10
27,45t $
?0,758 S
16,976 S
267,632
0 02781 $
1,444 $
46,338 $
t298.
(18,888) $
5'202 r
oo) 3
l5l
$146.88
22.lro $
52.r90 $
16,042 $
180.037
0.0278t $
5,m8 $
31,140 $
$2$.22
(8,960) $
1,19,176 S
(E?l) |
158
$318 97
50,397 I
84.095 $
16,631 $
324,412
0.0278t t
9,025 3
5E,438 $
$369.s
(8,042) $
t7Js9 3(rr2) s
605
$216.21
14r, 9
304,565
76,478
l,l 19,534
0.02?81
31,139
l%,948
$325 53
(47,9?8)(e)-(33) $
(lt)+Os) tRdCqvF& $
CNoms Dcposit Rrtc
(41,02, I
?40 t2Wr
(83) t
123,994 t
(/24) $
4,790 3
(28) t
2.Uf/o
e2t
59,582
(148)
ltu6mDefdrd Avg B.IEECdo t 2.Wo
05) t (513)$ (t06)3 (364)t (6)3 (,689)
ferfl t N*Irdd6d.t M.rr.l TohL t (,or.9) S l2t s5 s
qG7). (38), (40)) $ (70,4e) $ 53,79r $
R€slret41) +Non-Rcs
tinera3r $rl.ul7.6l) $ t927.127r $
,arsa r (rrlroo s
57,645
94 054
4A56tl0rltt nln i tral
CMd.tve Non-Residodil hfmal
Eebate),Ewchege
44 Toul Cmulrtile Dcfmsl
lD Fixed Cost Adjustment Report Q4 2O2O / Natural Gas Deferral Page 4 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2020
Balance Sheet Accounts
Jurisdiction:ID FCA Deferred Revenue
!erc ACCOUnung
Period
t,egmnlng
BalanceAcctFerc Acct Desc Service Balance
10 -1,0s3,202.29 -82,636.32 -t,l 8.61
lt -l 135 | -36t.19s.22 -1.497.033.83
t2 -l 3.83 -1.013.474.55
l0 7t 796.49 .20
ll -946,s97.20 .42 1t8.62
12 -980,118.62 1,0t6,527.90 36,409.28
.90
1,768,337.90 t69,346.s4 7
2 1,937,684.44 363,330.18 2,30r,014.62
0 53 7t
.41 791.17
791.17 .66 57
87
Jurisdiction:ID Prior Year FCA
terc
Acct Ferc Acct Desc
ACCOUntmg
Service Period
Begmnlng
Balance Balance
l0 0.00
ll 0.00 0.00 0.00
t2 0.00 0.00 0.00
l0 -524,971.42 -874.95 -525,846.37
ll 525 0.00
t2 0.00 0.00 0.00
I
10 fi1,002.44 -l l1,002.44 0.00
ll 0.00 0.00 0.00
t2 0.00 0.00 0.00
-111
l0 -177 l0 -296.60 -178,253.70
-178.253.70 1 70 0.00
)0.00 0.00 0.00
177 .10
66,05,1.66
REG ASSET-DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
DEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
REG ASSET D
REG ASSET NON.RES DECOUPLING D
REG ASSET NON.RES DECOUPLING D
REG
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
I 85328
l 86338
REG ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
REG ASSET.PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
182329
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
182339
lD Fixed Cost Adjustment Report Q4 2020 / Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2020
Deferred Revenue Approved for Recovery
Acct Ferc Acct Desc Service Period Balance Monthly Activity Balance
l0 -34,510.00 3 37.73 73
1l 7.73 75 727.98
L2 7.98 -3 I I 212,448.87
l0 63,960.96 -48,193.42 15,767.54
ll 15,'767.54 -l '767.54 0.00
t2 0.00 0.00 0.00
10 22,134.9t 104,856.78 99r.69
ll 126,991.69 .s9 tt7 165. l0
12 tt7 165.10 -l 135.3s 107,029 75
l0 0.00 0.00 0.00
ll 0.00 0.00 0.00
202012 0.00 0.00 0.00
0.00
Rebate
l.erc
Acct
Accounting
Period
Beginning
Ferc Acct Desc Service Balance Balance
202010 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
0 0.00 0.00 0.00
0.00 440,922.23 .23
.,440,922.23 l1 t.l2
12
72
0.00 0.00 0.00
0.00 0.00 0.00
2 0.00 0.00 0.00
0.00
l0 -9,274.50 13,51 3.84
ll 4,239.34 -t62 -t5'7 96
t2 2l -t .o4
-127
Jurisdiction:ID Accumulated Deferred lncome Tax
-Ferc
Acct Ferc Acct Desc Service
Accountlng
Period
Begrnnmg
Balance Monthly Activity Ending Balance
l0 -t87.471.67 -31 -2
1l -219 76 794.17
t2 -r69 794.17 -167 ,679.75 -337
-1
l0 261
ll 357 -36,733.4t 320,509.03
12 -235,411.60 85,097.43
-1
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
ED
REG ASSET- DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
REG ASSET - NON RES DECOUPLING
ET
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
182328
I 82338
REG LIABILITY DECOUPLING REBAT
REG LIABILIry DECOUPLING REBAT
LIABILIry DECOUPLING REBAT
REG LIABILIry DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
254328
REG LIABILIry NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
ED
GD
254338
DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
lD Fixed Cost Adjustment Report Q4 2O2O / Accounting Balances Page 6 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2020
lncome Statement Accounts
Jurisdiction:ID DefBrr"d Revenue
l0 13.64
ll 1.07
t2 .o7 .63 t.44
.39 14.06
.45 76
.21 .E7 1.08
0 1.32 8 70
I 938,037 .70 31,9t7.t6 969,9s4.86
13.67 47
27 12.93 785.40
13 l_80
-54,571.E0 4,76r.71 -59,333.51
Amort of Prior Period Defened Revenue
73
1,427 73 38,664.77
l0 .35
.23
379,699.t8 48,259.81 427,95E.99
0.55 l8
76 8.03 79
-106,407.79 -16,306.83 -122,714.62
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
NON.RES DECOUPLIN
DECOUPLIN
lD Fixed Cost Adjustment Report Q4 2020 / Accounting Balances Page 7 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Jurisdiction:lD
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2020
tnterest Expense/lncome
lerc Accounting
Service Period
Beglnning
BalanceAcctFerc Acct Desc Balance
l0 -45,291.51 -3,434.s4 48,726.05
202011 -48,726.05 -3,734.00
202012 101.64 .69
-11 18
202010 -66.39 -2,696.83
202011 -2.696.83 0.00 -2,696.83
202012 -2,696.83 -9 1.95 788.78
-15E.34
431328 INTEREST EXPENSE - DECOUPLING ED t82.87 5,005.5s
1l 5,005.55 2,192.23 7,t97 .78
t2 7.197.78 2.090.35 l3
r05.26
1.95 t9.16 751. I I
751. I I .25 25,438.36
25,438.36 1,700.16 27,138.52
6,906.57
Financial Reporting Contra Asset Accounts
Jurisdiction:lD
Ferc FercAcct Desc Service Accounting Beginning Monthly Activity Ending Balance
0 0.00 0.00 0.00
0.00 0.00 0.00
t2 0.00 0.00 0.00
0.00
0.00 0.00 0.00
0.00 0.00 0.00
t2 0.00 0.00 0.00
0.00
l0 0.00 0.00 0.00
ll 0.00 0.00 0.00
t2 0.00 0.00 0.00
0.00
10 0.00 0.00 0.00
1l 0.00 0.00 0.00
t2 0.00 0.00 0.00
0.00
0.00
l0 0.00 0.00 0.00
ll 0.00 0.00 0.00
t2 0.00 0.00 0.00
0.00
0.00
l0 0.00 0.00 0.00
l1 0.00 0.00 0.00
t2 0.00 0.00 0.00
0.00
INTEREST INCOME - DECOUPLING
INTEREST INCOME - DECOUPLING
INTEREST INCOME - DECOUPLING
E
INTEREST INCOME - DECOUPLING
INTEREST INCOME - DECOUPLING
419328
INTEREST EXPENSE - DECOUPLING
. DECO
INTEREST EXPENSE - DECOUPLING
INTEREST EXPENSE - DECOUPLING
GD
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
2533 I l
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
DECOUPLED DEFERRED REVE
DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
253312
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4563 I I
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4953 I I
lD Fixed Cost Adjustment Report Q4 2020 / Accounting Balances
0.00
Page 8 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
NOTES
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2020
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for 2O2O. For Q4, residential and non-residential electric and natural gas usage and decoupled revenue were
lower than authorized, resulting in surcharges for all groups. YTD 2020 electric 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. YTD 2020 natural gas usage and decoupled revenues were lower
than authorized for residential and non-residential, resulting in a surcharge for both groups.
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 $a2l 163 tzO (45) 95
Change in FCA Revenue per Customer -56.99 59.10 57.35 -50.41 59.07
Deferral per Average customer S0.gg -Sg.ro -57.36 $0.+r -Sg.oz
Electric Non-Residential
Change in Use per Customer (a69) (1,010) (3271 (8241 (2,6281
Change in FCA Revenue per Customer -529.39 -543.68 513.00 -531.33 -59t.22
Deferral per Average customer s29.39 s43.68 -s13.00 s31.33 59t.22
6
Ss.G2
-Ss.G2
70
S118.4s
-S118.4s
5
52.10
-s2.10
25
-s3.38
s3.38
(3)
-s1.16
s1.15
(18)
-S7.oo
S7.oo
(11)
-So.ss
s0.ss
l2e7l
-s38.80
s38.80
%
0s%
L.3%
-6.0%
-3s%
-L,4%
-0.2%
-7.8%
-t.L%
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
(23s)
-Sgz.+a
ss7.48
(153)
-SsG.81
SsG.81
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 1213L12022 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 Q4 2O2O / Notes Page 9 of 9
NOTES
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2020
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for 2020. For Q4, residential and non-residential electric and natural gas usage and decoupled revenue were
lower than authorized, resulting in surcharges for all groups. YTD 2020 electric 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. YTD 2020 natural gas usage and decoupled revenues were lower
than authorized for residential and non-residential, resulting in a surcharge for both groups.
Summarized Quarterly and Year to Date Use per Customer and Fixed Cost Adjustment Revenue
Per Customer. Change versus Authorized
YTD wtd
Q1 Q2 Q3 Q+ Average
Electric Residential
Change in Use per Customer $azl 163 720 (45) 95
Change in FCA Revenue per Customer -56.99 S9.rO 57.35 -SO.+f Sg.Oz
Deferral per Average Customer 56.99 -Sg.fO -SZ.g0 SO.+f -S9.OZ
(46e)
-s29.39
S2e.3e
(1,010)
-S+g.ss
Sag.oe
(327l.
Srg.oo
-s13.00
(824)
-Ssr.ss
531.33
(2,628)
-igt.zz
isL.22
%
O.9Yo
L,3YO
-6.lYo
-3s%
-1.4Yo
-o.2%
-L.8%
.L1%
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
6
Ss.oz
-Ss.sz
70
s118.4s
-s118.4s
5
52.10
-Sz.ro
25
-S3.Es
Sg.ss
(3)
-Sr.ro
s1.16
(18)
-s7.00
Sz.oo
(11)
-So.ss
So.ss
(23s)
-Sgz.+e
Sgz.+s
(163)
-Sso.ar
Sso.ar
(2e71
-Sgs.so
S38.80
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 72/3L/2O22 and therefore would not be recognizable as income for financial reporting
purposes in 2O2O. The income statement impact of any contra deferral entries wlll be eliminated for
normalized ldaho results reporting.
lD Fixed Cost Adjustment Report Q4 2020.xlsx / Notes Page 9 of 9