20210601Quarterly Report.pdf

Avista Corp.
1411 East Mission P.O.Box 3727
Spokane.Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
May 28,2021
Commission Secretary
Idaho Public Utilities Commission
11331 W.Chinden Blvd
Bldg 8 Suite 201-A
Boise,ID 83714
RE:AVU-E-19-06/AVU-G-19-03
Electric and Natural Gas Fixed Cost AdjustmentMechanismQuarterlyReport
Attached for filing with the Commission is an electronic copy of Avista's Electric and Natural GasFixedCostAdjustmentMechanismQuarterlyReport.
The report consists of spreadsheets showing the monthlyrevenue deferral calculations for January,February,and March 2021.Also included in the report are the monthlygeneral ledger balancesresultingfromthedeferralandamortizationactivityduringthe1stquarterof2021.
Questions regarding this filing should be directed to Joel Anderson at [phone].
Sincerely,
/s/Joe Miller
Joe Miller
Senior Manager of Rates and Tariffs
Enc.
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26
Cu
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33
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9
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27
No
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-
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7
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6
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28
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b
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(7
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7
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4
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7
29
To
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72
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1
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3
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8
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31
Cu
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0
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1.0
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32
In
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4
of
9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2021
Balance Sheet Accounts
Note:Ending balances and monthly activity per
the GL below will not agreeto deferral
calculations due to a correcting entry booked inJurisdiction:ID FCA Deferred Revenue April 2021.See note on "Notes"tab for
explanation of Q1 Revision Entry.
Ferc Accounting BeginningAcctFercAcctDescServicePeriodBalance MonthlyActivity EndingBalance
186328 REG ASSET-DECOUPLING DEFERRED ED 202101 -1,013,474.55 1,889,121.33 875,646.78
REG ASSET-DECOUPLINGDEFERRED 202102 875,646.78 -888,930.07 -13,283.29
REG ASSET-DECOUPLING DEFERRED 202103 -13,283.29 510,967.26 497,683.97
1,511,158.52
REG ASSET-DECOUPLINGDEFERRED GD 202101 36,409.28 15,779.39 52,188.67
REG ASSET-DECOUPLING DEFERRED 202102 52,188.67 -946,956.17 -894,767.50
REG ASSET-DECOUPLINGDEFERRED 202103 -894,767.50 209,063.00 -685,704.50
-722,113.78
789,044.74
186338 REG ASSET NON-RES DECOUPLINGD ED 202101 2,301,014.62 -1,677,921.80 623,092.82
REG ASSET NON-RES DECOUPLINGD 202102 623,092.82 412,025.27 1,035,118.09
REG ASSET NON-RES DECOUPLINGD 202103 1,035,118.09 -253,476.26 781,641.83
-1,519,372.79
REG ASSET NON-RES DECOUPLINGD GD 202101 57,644.83 -55,707.18 1,937.65
REG ASSET NON-RES DECOUPLINGD 202102 1,937.65 92,745.26 94,682.91
REG ASSET NON-RES DECOUPLINGD 202103 94,682.91 -290,458.79 -195,775.88
-253,420.71
-1,772,793.50
Jurisdiction:ID Prior Year FCA
Ferc Accounting Beginning
Acet Ferc Acct Desc Service Period Balance Monthly Activity EndingBalance
182329 REG ASSET-DECOUPLINGPRIOR YE ED 202101 0.00 -1,014,319.11 -1,014,319.11
REG ASSET-DECOUPLINGPRIOR YE 202102 -1,014,319.11 -845.27 -1,015,164.38
REG ASSET-DECOUPLINGPRIOR YE 202103 -1,015,164.38 -845.97 -1,016,010.35
-1,016,010.35
REG ASSET-DECOUPLINGPRIOR YE GD 202101 0.00 36,439.62 36,439.62
REG ASSET-DECOUPLINGPRIOR YE 202102 36,439.62 30.37 36,469.99
REG ASSET-DECOUPLINGPRIOR YE 202103 36,469.99 30.39 36,500.38
36,500.38
-979,509.97
182339 REG ASSET -NON RES DECOUPLING ED 202101 0.00 2,302,932.13 2,302,932.13
REG ASSET -NON RES DECOUPLING 202102 2,302,932.13 1,919.11 2,304,851.24
REG ASSET -NON RES DECOUPLING 202103 2,304,851.24 1,920.71 2,306,771.95
2,306,771.95
REG ASSET -NON RES DECOUPLING GD 202101 0.00 57,692.87 57,692.87
REG ASSET -NON RES DECOUPLING 202102 57,692.87 48.08 57,740.95
REG ASSET -NON RES DECOUPLING 202103 57,740.95 48.12 57,789.07
57,789.07
2,364,561.02
ID Fixed Cost Adjustment Report Q12021/Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
idaho Jurisdiction
Quarterly Report for 1st
Quarter 2021
Deferred Revenue Approved for Recovery
Surcharge
Ferc Accounting Beginning
Acet Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
182328 REG ASSET-DECOUPLINGSURCHARG ED 202101 212,448.87 -36,076.89 176,371.98
REG ASSET-DECOUPLINGSURCHARG 202102 176,371.98 -33,971.17 142,400.81
REG ASSET-DECOUPLINGSURCHARG 202103 142,400.81 -30,632.96 111,767.85
-100,681.02
REG ASSET-DECOUPLINGSURCHARG GD 202101 0.00 0.00 0.00
REG ASSET-DECOUPLINGSURCHARG 202102 0.00 0.00 0.00
REG ASSET-DECOUPLINGSURCHARG 202103 0.00 0.00 0.00
0.00
-100,681.02
182338 REG ASSET -NON RES DECOUPLING ED 202101 107,029.75 -9,399.09 97,630.66
REG ASSET -NON RES DECOUPLING 202102 97,630.66 -9,603.90 88,026.76
REG ASSET -NON RES DECOUPLING 202103 88,026.76 -10,050.49 77,976.27
-29,053.48
REG ASSET -NON RES DECOUPLING GD 202101 0.00 0.00 0.00
REG ASSET -NON RES DECOUPLING 202102 0.00 0.00 0.00
REG ASSET -NON RES DECOUPLING 202103 0.00 0.00 0.00
0.00
-29,053.48
Rebate
Fere Accounting Beginning
Acet Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
254328 REG LIABILITY DECOUPLINGREBAT ED 202101 0.00 0.00 0.00
REG LIABILITY DECOUPLINGREBAT 202102 0.00 0.00 0.00
REG LIABILITY DECOUPLINGREBAT 202103 0.00 0.00 0.00
0.00
REG LIABILITY DECOUPLINGREBAT GD 202101 -362,631.12 81,356.19 -281,274.93
REG LIABILITY DECOUPLINGREBAT 202102 -281,274.93 84,421.62 -196,853.31
REG LIABILITY DECOUPLINGREBAT 202103 -196,853.31 55,547.39 -141,305.92
221,325.20
221,325.20
254338 REG LIABILITY NON RES DECOUPLI ED 202101 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 202102 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 202103 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI GD 202101 -136,649.04 21,069.79 -115,579.25
REG LIABILITY NON RES DECOUPLI 202102 -115,579.25 22,661.39 -92,917.86
REG LIABILITY NON RES DECOUPLI 202103 -92,917.86 19,342.20 -73,575.66
63,073.38
63,073.38
ID Fixed Cost Adjustment Report Q1 2021/Accounting Balances Page 6 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2021
Jurisdiction:ID Accumulated Deferred income Tax
Ferc Accounting BeginningAcctFercAcctDescServicePeriodBalance Monthly Activity Ending Balance
283328 ADFIT DECOUPLINGDEFERREDREV ED 202101 -337,473.92 -305,410.68 -642,884.60ADFITDECOUPLINGDEFERREDREV202102-642,884.60 109,075.26 -533,809.34ADFITDECOUPLINGDEFERREDREV202103-533,809.34 -45,755.28 -579,564.62
-242,090.70ADFITDECOUPLINGDEFERREDREVGD20210185,097.43 -32,892.44 52,204.99ADFITDECOUPLINGDEFERREDREV20210252,204.99 156,880.39 209,085.38ADFITDECOUPLINGDEFERREDREV202103209,085.38 1,349.82 210,435.20
125,337.77
-116,752.93
Income Statement Accounts
Jurisdiction:ID DeferredRevenue
Fere Accounting BeginningAcetFercAcctDescServicePeriodBalance Monthly Activity Ending Balance
456328 RESIDENTIALDECOUPLINGDEFERRE ED 202101 0.00 -875,282.08 -875,282.08RESIDENTIALDECOUPLINGDEFERRE202102-875,282.08 889,289.24 14,007.16RESIDENTIALDECOUPLINGDEFERRE20210314,007.16 -510,765.51 -496,758.35
-496,758.35
456338 NON-RES DECOUPLINGDEFERREDRE ED 202101 0.00 -622,833.31 -622,833.31NON-RES DECOUPLINGDEFERREDRE 202102 -622,833,31 -411,334.64 -1,034,167.95NON-RES DECOUPLINGDEFERREDRE 202103 -1,034,167.95 254,232.93 -779,935.02
-779,935.02
495328 RESIDENTIALDECOUPLINGDEFERRE GD 202101 0.00 -52,166.93 -52,166.93RESIDENTIALDECOUPLINGDEFERRE202102-52,166.93 946,605.24 894,438.31RESIDENTIALDECOUPLINGDEFERRE202103894,438.31 -209,721.26 684,717.05
684,717.05495338NON-RES DECOUPLINGDEFERREDRE GD 202101 0.00 -1,936.84 -1,936.84NON-RES DECOUPLINGDEFERREDRE 202102 -1,936.84 -92,782.30 -94,719.14NON-RES DECOUPLINGDEFERREDRE 202103 -94,719.14 290,339.40 195,620.26
195,620.26
Amort of Prior Period Deferred Revenue
Fere Accounting Beginning
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
456329 AMORTIZATION RES DECOUPLINGDE ED 202101 0.00 36,238.83 36,238.83AMORTIZATIONRESDECOUPLINGDE20210236,238.83 34,103.94 70,342.77AMORTIZATIONRESDECOUPLINGDE20210370,342.77 30,738.82 101,081.59
101,081.59
456339 AMORTIZATION NON-RES DECOUPLIN ED 202101 0.00 9,484.33 9,484.33
AMORTIZATION NON-RES DECOUPLIN 202102 9,484.33 9,681.23 19,165.56AMORTIZATIONNON-RES DECOUPLIN 202103 19,165.56 10,119.63 29,285.19
29,285.19495329AMORTIZATIONRESDECOUPLINGDEGD2021010.00 -81,624.37 -81,624.37AMORTIZATIONRESDECOUPLINGDE202102-81,624.37 -84,620.76 -166,245.13AMORTIZATIONRESDECOUPLINGDE202103-166,245.13 -55,688.23 -221,933.36
-221,933.36495339AMORTIZATIONNON-RES DECOUPLIN GD 202101 0.00 -21,174.84 -21,174.84
AMORTIZATION NON-RES DECOUPLIN 202102 -21,174.84 -22,748.23 -43,923.07AMORTIZATIONNON-RES DECOUPLIN 202103 -43,923.07 -19,411.54 -63,334.61
-63,334.61
ID Fixed cost Adjustment Report Q12021/Accounting Balances Page 7 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 1st
Quarter 2021
Jurisdiction:ID InterestExpense/Income
Ferc Accounting Beginning
Acet Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
419328 INTERESTINCOME-DECOUPLING ED 202101 0.00 -2,788.90 -2,788.90
INTERESTINCOME-DECOUPLING 202102 -2,788.90 -3,179.01 -5,967.91
INTERESTINCOME-DECOUPLING 202103 -5,967.91 -3,054.13 -9,022.04
-9,022.04
INTERESTINCOME-DECOUPLING GD 202101 0.00 -100.93 -100.93
INTERESTINCOME-DECOUPLING 202102 -100.93 -78.45 -179.38
INTERESTINCOME-DECOUPLINGO 202103 -179.38 -78.51 -257.89
-257.89
-9,279.93
431328 INTERESTEXPENSE-DECOUPLING ED 202101 0.00 844.56 844.56
INTERESTEXPENSE-DECOUPLINGO 202102 844.56 845.27 1,689.83
INTERESTEXPENSE-DECOUPLINGO 202103 1,689.83 845.97 2,535.80
2,535.80
INTERESTEXPENSE-DECOUPLINGO GD 202101 0.00 373.23 373.23
INTERESTEXPENSE-DECOUPLING 202102 373.23 673.95 1,047.18
INTERESTEXPENSE-DECOUPLINGO 202103 1,047.18 987.83 2,035.01
2,035.01
4,570.81
Financial Reporting Contra Asset Accounts
Jurisdiction:ID
Fere Ferc Acct Desc Service Accounting Beginning Monthly Activity EndingBalanceAcctPeriodBalance
253311 CONTRA DECOUPLINGDEFERREDREV ED 202101 0.00 0.00 0.00
CONTRA DECOUPLINGDEFERREDREV 202102 0.00 0.00 0.00
CONTRA DECOUPLINGDEFERREDREV 202103 0.00 0.00 0.00
0.00
CONTRA DECOUPLINGDEFERREDREV GD 202101 0.00 0.00 0.00
CONTRA DECOUPLINGDEFERREDREV 202102 0.00 0.00 0.00
CONTRA DECOUPLINGDEFERREDREV 202103 0.00 0.00 0.00
0.00
0.00
253312 CONTRA DECOUPLEDDEFERREDREVE ED 202101 0.00 0.00 0.00
CONTRA DECOUPLEDDEFERREDREVE 202102 0.00 0.00 0.00
CONTRA DECOUPLEDDEFERREDREVE 202103 0.00 0.00 0.00
0.00
CONTRA DECOUPLEDDEFERREDREVE GD 202101 0.00 0.00 0.00
CONTRA DECOUPLEDDEFERREDREVE 202102 0.00 0.00 0.00
CONTRA DECOUPLEDDEFERREDREVE 202103 0.00 0.00 0.00
0.00
0.00
456311 CONTRA DECOUPLINGDEFERRAL ED 202101 0.00 0.00 0.00
CONTRA DECOUPLINGDEFERRAL 202102 0.00 0.00 0.00
CONTRA DECOUPLINGDEFERRAL 202103 0.00 0.00 0.00
0.00
0.00
495311 CONTRA DECOUPLINGDEFERRAL GD 202101 0.00 0.00 0.00
CONTRA DECOUPLINGDEFERRAL 202102 0.00 0.00 0.00
CONTRA DECOUPLINGDEFERRAL 202103 0.00 0.00 0.00
0.00
0.00
ID Fixed Cost Adjustment Report Q12021/Accounting Balances Page 8 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
idaho Jurisdiction
Quarterly Report for 1stNOTESQuarter2021
1)The followingtable shows how the decoupled revenue per customer has tracked with use per customerforeachquarterof2021.The similarity of the percentage change indicates that the mechanism is working
as intended.
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 (122)(122)-3.7%
Change in FCA Revenue per Customer -$4.92 -$4.92 -2.2%
Deferral per Average Customer $4.92 $4.92
Electric Non-Residential
Change in Use per Customer (777)(777)-6.8%
Change in FCA Revenue per Customer -$28.72 -$28.72 -4.8%
Deferral per Average Customer $28.72 $28.72
Natural Gas Residential
Change in Use per Customer 19 19 6.1%
Change in FCA Revenue per Customer $7.38 $7.38 5.2%Deferral per Average Customer -$7.38 -$7.38
Natural Gas Non-Residential
Change in Use per Customer 208 208 3.6%
Change in FCA Revenue per Customer $124.75 $124.75 10.4%
Deferral per Average Customer -$124.75 -$124.75
2)The contra asset accounting shown on page 8 is for financial reporting purposes only.Generally AcceptedAccountingPrinciplesallowrevenuerecognitionfromalternativerevenueprogramsuptotheamount
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 2021 surcharge may not be fully
recovered by 12/31/2023 and therefore would not be recognizable as income for financial reporting
purposes in 2021.The income statement impact of any contra deferral entries will be eliminated for
normalized Idaho results reporting.
3)Due to an added Company holiday in January 2021,not all meters scheduled to be read in January and
February were completed resulting in an under statement of actual customers in those months.In March,
meter reading had caught up with scheduled reads resulting in an overstatement of actual customers for the
month.This issue was identified by the Company during the January close and after internal discussions,the
Company used actual customers for December 2020 to calculate the January -March deferral entries due to
historically low changes in customer counts during Q1.The difference between actual customers used in the
Q1 deferral calculations recorded was compared to the actual at the end of March.The difference was
spread evenly to the three months in the quarter and the deferral calculations were re-performed with the
revised customer counts.The difference between the deferral amounts recorded and the deferral amounts
with the revised actual customers for the quarter was booked with the April 2021 close.The net impact of
the correcting entry,including interest,is summarized below:
Electric Residential:Surcharge increased by $57,689
Electric Non-Residential:Surcharge decreased by $58,042
Natural Gas Residential:Rebate decreased by $39,556
Natural Gas Non-Residential:Rebate decreased by $2,398
ID Fixed Cost Adjustment Report Q12021/Notes Page 9 of 9