20210830Quarterly Report.pdf

listsra
Avista Corp.
1411 East Mission P.O.Box3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
August 30,2021
Commission Secretary
Idatro Public Utilities Commission
11331 W. ChindenBlvd
Bldg 8 Suite 201-A
Boise,ID 83714
RE: AW-E-19-06/AW-G-19-03
Electric and Natural Gas Fixed Cost Adjusfinent Mechanism
Ouarterlv 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 April, May,
and June 2021. Also included in the report are the monthly general ledger balances resulting from the
deferral and amortization activity during the 2nd quarter of 2021.
Questions regarding this filing should be directed to Joel Anderson at [phone].
Sincerely,
lsl Joe Miller
Joe Miller
Senior Manager of Rates and Tariffs
Enc.
Ir, .
:i. :
(li'
(:)
t .'
..('
C}
,.
f1"l
r "t
Avlsta Utilities
Electric Fired Cort AdJustment Mechanism Qdaho)
Development ofElectrlc Deferrsls (lt Months Ended June 2021)
AVU-E-f9-04 FCA Bsse - Rrtes Efrective 12ll/2019
Lloc
No.Source
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd Quarter 2021
Apr-21 Mry-21
2[d Qusrter
Rer ised 2021
Joo-21 Totrl
lE Mont
6t30
(a)
Reidentirl Grcop
Total Actual Billcd Customas
Total Actual Usage (kwhs)
Total Actual Be l{ate Rwaue
Total Actud Fixed Charge Revaue
ExiJ,iw Cutuncrs
Actul Customs on S}ryt@ Duitrg Test Y@
Monthly Fixed Cost Adj. Rwsue ps Customq
Fixed Cost Adjustmal Revmue
Aclul Be Rate Rw@ue
ActMl Fixed Chuge Revmue
Actual Uege (kWhs)
Load Chege Adjushmt Rate ($ikwh)
Viliabl€ Powq Supply Rwmue
Customa Fixed Cost Adjustrat Revmue
R6idmtial Rflaue P6 Customtr Reived
Existing Customtr Deferral - Swchdge (Rebat€)
NN Cusoners
Actual Custom6 Nw Sb€ Test Yfr
Motrthly Fixed Cost Adj. Rw6ue pq Customq
Fixed Cost Adjustm@t Rev@ue
Actrd Be Rate Revmue
Actual Fixed Chage Rwaue
Actual Usge (kwhs)
had Chilge Adjustm@t Rste ($&Wh)
Vaiable Powa Supply Rw@ue
Fixed Prcductiotr ild Tmsisio! Rate ps kwh
Fixed Production md Tmmision Rwmue
Customq Fircd Cost Adjustmat Rwaue
Reidmtial Revaue Ps Customfi R@ived
Nil Customq D€fmal - Suchuge (Rebate)
Total Rc.idcotial kral - Swhrgo(Rrbate)
Hcrd - RGMcnuc Rclal€d E (pas
Intmst m Dchral
MurtU RgldmtLl llcfsnl f otlb
o)
Revmue Reports
R€vaue Repois
Revmue R€ports
Revaue Repons
(r) - (16)
Page 3
(5) x (6)
(3) - (re)
(4) - (20)
(2) - (21)
Page I
(10) x (l l)
(r) - (e) {12)
(7) - (13)
Revaue R€pons
Page 3
(16) x (17)
Rwaue Reports
Rwmue R€ports
Revmue Reports
Page I
(21) x (22)
Page I
(23) x (2a)
(19)-(20)-(23)-(25)
(7) - (26)
(t, + (2r)
Rfl Conv Factor
Customs Deposil Rate
Avg Balance Calc
(r)(s)(r)
I l 1.778
92,016,869
8,855,1 r 9
684.903
il 3.7I
81.750.38 I
8.081,55.1
684,80 r
167.52 I
12.017
1.68q,995
0.012 rl
59,503
0.015 I I
6'1,546
10t,445
$19.42
49,60t
I t4,017
97,166.95 |
9,191.815
688.659
18.1.388
13,6?8
1,865,605
0.011 l l
63,3E7
0.025 I I
7r,955
l 15,367
$19.41'il,t't6
34t,5 l6
273,034,201
26.232.608
2,058,36,3
1,E5.
l'tt
$
10t,372 108,137 10t,072 324,5E1
54.9',1 $ 45.15 $ 44.18 941 .96
5,957,732 $ 4,tt2,33E .3 l,?gqam $ r5,56t,371 $
t,5r5,192 $ 7,816,033 $ 9,009,447 $ 25,340,6'72 S
654,14t $ 652,774 S 654,9il $ r,961,t95 S
88,534,735 il,060,3t6 94,401,346 263,996,467
0.021: $ 0.0r?r: s 0.022l] $ 0.02212 s
1,95t,3t8 $ r,793,056 $ 2,0tE,l5E $ 5,839,602 $
5,902,663 $ 5,370,204 $ 6,266,30t $ 17,539,175 S
$s4.47 $49.66 $s7.98 $54.04
55,069 $ (417,166) $ (1,538,007) $ (1,970,804) $
l1
(:
t
9
r0
ll
l2
l3
t4
l5
I lt
t1:
ll
l,E0t
3!
l2l
l6
t1
l8
5..106
$34.46
It6,3l4 $
5.58.1
$28.30
l5E,O53 i i.
5.945
$27.69ffi#t* $
16,935
$31.39
531,61 l $
t91,937 $
96,468 $
9,037,734 $
0.022r2 $
199,9r5
0.0251 I $
226,938 $
368,6r7 $
$21.7'1
162,994 $
9,t54
(?,10s)
I9
20
2t
22
23
24
25
26
27
2t
29
30ll
a1
33
3.10.0:t $
10.761 $
3,481. r 14
0.011r : $
77,025 $
0.0:51 I $
t7,436 $
144,804 $
$26;19
41,509 $
96,579 $
(526) $
t.00%
(344) $
$
$
$
s
$
$
4(
$
$
s
$
(438257) $ (1,,166,131)
2,389 S 7,992
1.0070 1.00o/o
(,tE6) $ (t215)
$
s
3
(r,807,809)(,t
$
c$
E 9170r t
(364,929) $
(,r36rs.) 3 (r,49,{r4) t or00,050) J (,
(r0r,2r3) $ (2,260,697)34 Cmulative Residmtial Defsml (Rebateysuchilge q(29), (30), (32)) $
lD Fixed Cost Adjustment Report Q2 Z.OZL / Electric Deferral
Avlsta Utlltties
Electrlc Flxed Cost Adjustment Mechrnlsm (Idaho)
Dcvelopment of Electric Deferrats (lt Months Ended June 2021)
AVU-E-19-04 FCA Brse - Rrtes Efrffrtlve l2lll20l9
Llne
No.
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
quarterly Report for 2nd Quarter 2021
Soucc ADr-Zl M.v-21
2nd QutrtcrRe'ised 2021
Je2l Totrl
It Monl
6/30
(a)
Non-R6ldcrd.l Grcup
I TotalAclualBilledCustomm
2 Total Actual Uege (kwhs)
3 TotalActualBeRateReYmue
4 Total Actual Fixed Chilg€ Rwmue
e*@lwwa
5 Actual Customm on Systm Duitrg T€st Ya
6 Motrthly Fixed Cost Adj. Rcvtrue ps CustoEq
7 Fixed Cost Adjustuat Rwmue
Actual Be Rate R€v@ue
Actual Fired Chage Rwmue
Actual Usge (l(Whs)
Load Chege Adjustmat Rat€ ($AWh)
Viliablo Powtr Supply Rflaue
Customtr Fired Cost Adjustmmt Rwaue
Non-Residatial Rw6ue Pr Customs Reived
Existitrg Customq Defnal - Swhuge (Rebate)
o)
Rw@ue Reports
Rw@ue R€?orts
Rwmue R€ports
R*aue Repois
(l ) - (16)
Page 3
(s) x (6)
G)
15,540
8 I,t t6,364
6,952.69:
696,621
23,623
$1t4.70$ 4,363,077 $
(s)(r)
2s.381
88,290.900
1,537,21t
68't;729
25,646
10t,216.568
8,461,467
689,407
23,434 23,626
$1il.30 $ltt.69
4,24t,673 mh.rffi
7,294,766 $ 8,177,530
657,928 $ 65E,667
t5,753,1 l4 9t,20E,453
0.0t?lr $ 0.021r:
1.t96.t59 $ 2,t72,37t
4,739,979 $ s,346,492
s202.27 $226.30
(49r,306) $ (902,833)
1.948
$97.83
70,6t3
$l t4.70
$ 13,055,409 $
$ 22,168,909 $$ 1,983,917 $
262,349,t07
$ 0.02212 $
$ 5,t03,17E S
$ 14,3Et,814 $
$203.47
$ (1,326,/105) $
r,57r
13.
l:
8r
ll(
t,
1,53t
s
$
76,568
210,623,t32
22,951,39r
2,073,75t
t
9
l0
n
t2
t3
t4
l5
l6
t1
It
(3) - (t9)
(4) - (20)
(2) - (2 r)
Page I
(10)x(ll)
(8) - (9) {12)
$ 6,696,614
$ 667,323
7E,388,239
s 0.02212
$ 1,733,94t
$ 4,295,343
$l 8l.t3
s 61,734
$
$
$
3/
E:
llslwscu
Actual Customm Nry She T6t Ytr
Monthly Fixed Cost Adj . Revmue ps Customs
Fixed Cost Adjustmmt Rwaue
(7) - (13)
Rwmu€ Reports
Page 3
(16) x (l 7)
Rwmue Repons $
Revmue Reports $
Revmue Reports
Page I $(21)x(22) $
Page I wtd avg $
(23\x(24) $
(19) - (20) - (23) - (25) $
reo,5?4 h$iiss@Mi $
$
$
t,gt't
$99.66
l9l,05l $
2,0:0
$r0 r.82
283.918 $
30,74 I $
3.008,t t4 $
0.022 I 2 $
66,539 $
0.0248.r $
74,722 $
I r 1,936 $
$55.41
5,EE5
sl0l.83
599,252 $
19 Actual Be Rate Rwaue
20 Actual Fired Charg€ Rwaue
2l Actual Uege (kwhs)
22 t ad Ctilge Adjustuat Rate ($AWh)
23 ViliablePowtrSupplyRevmue
24 Fixed Prcduction md Tmuissioo Rate pq LWh
25 Fixed hoduction ild Trilmission Revaue
26 Customo Fixed Cost Adjusutrat Rev@ue
2'l Notr-Residmtial Revmue Pq Customq Reived
28 Nil Customa D€ffial - Smharge (Rebate)
Total Noa-Rcstd€otial H6ral - Surhargo (R!Date)
Dekral - Raarc trFldcd Expascs
lntcred on mral
Mo!&ry Non-RatdatLt D.ftml TotrL
Cuulativc Non-Residmtial Defmal
(RebatelSuchuge
156.078
10 104
:.728, I 25
0.022 t:
60,3,16
0.02484
67,767
98,667
241.466 $
19.80r $
2,537.786
0.022 I ? $
56,r36 $
0.01484 $
63,039 $
93,490 $
y7.99
7t2,4& $
t9,t4l $
E,274,026 S
0.02212 $
183,02r $
0.02484 S
205,52'7 $
304,093 $
$5r.67
29s,r59 $
3!
$51.47(71-(26) $ 92,314 $ 97,084 $ 105,69r $
29
30
3l
)2
33
34
35
(15)+ (2r)
Ra Cmv Factr
Cu$oBq Dcposit Rate
Avg BalaocG Calc
E((2e), (30), (32))
160,117 3
(r73) 3
1.00o/o
259a S
Q%322') i
2,149 t
l.00o/o
2,1yt t
$(797,t42t g O,0tlr46) S
4,345 $ 5,621 $
1.00o/o
2,005 $ 7.O9r S
3
$3 161136 t
$ 3,192,209 $
$ 2,r272r0 $
(3t9,576) t
2,802,633 $
2,001,350 $
(79r!,792) t O,0rt,53t) 0
2,0r 1,84r
(24r,ts6)Totat cuulativ€ Deftrnl Res line(34) +Noo-Res
line (34)
mQid{.irni!#tF.Itil{i80,f*ft ffiilfitri"',':,
lD Fixed Cost Adjustment Report Q22O2L/ Electric Deferral
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd Quarter 2021
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Ideho)
Development ofNatural Gas Deferrals (Calendar Year 2020)
With Sch 172 Trr- Reform Adj - Rates Ufrective llll20l9
Llre
2nd Qu.rt , f8.2021 r
Apr-21 M.y-21 Jun-21 Totrl 611No.Source
I
2
3
!
6
7
8
9toll
t2
l1
l6
t7
l8
l9
2t
22
23
?!
26
27
28
?n
3l
32
33
34
35
36
37
38
39
&
4l
42
43
(a)
Resldentlrl Group
Total Actul Billed Customm
Totsl Actul Usge (Tlms)
Total Actul Base Rate Revmre
Total Actul Fixed Chrge Revare
Wtlww
Actual Custome6 on System Duing Test Ycar
Monthly Fixed Cost Adj. Rwmue pa Cutoma
Fixed Cost Adjusment Rcvetue
Actul Bas€ Rlte R*cnue
Actul Fixed Charge Rwmw
Actrul Usge (Thms)
Cutomer Fixed Cost Adjustmmt Rflmue
Residmtial Revcnue Per Customer Reccived
Existing Custom€r Dcferml - Swhrge (Rebate)
NfrCuston$
Actul Customm Nry Sine Test Ytr
Monthly Fixed CosI Adj. Revenu pr Customa
Fixed Cost Adjustmmt RwmE
Actul Bas Rate Revmre
Actrul Fixed Charge Rwmw
Actul Usage (Thm)
Fixed Prcduction md UG Stomge Rste per Thern
Fixed Prcdudion ud UG Stomge Revmue
C6tomer Fixed Cos Adjusuncnt Revmue
Residmtial Rwmue Pq Customer Received
New Customo Defml - Srchtrge (Rebste)
Tdl R€sidcnti.l Dcfarrt - Sueqge (Rcbac)
Defcrnl - Rcvcup Rclmd Erpcnscs
Intcrc$ on Dcfcrral
Mortlly Rcddeltlrl Dcferr.l Totrb
Cmulative Residmtial Defml (Rebate/Swharge
95,557 t
(s58) s
1.00o/o
(,168) $$ (1,160) t
(b)
Revore Reports
Revmre Reports
Rev€nue Rcports
Revoue Repons
(t) - (22\
Page 3
17) x (8)
(l l) - (12) -(ls)
(e) - ( 16)
RsmE Repons
Page 3
(22\ x (23\
Rwmrc Reporls
RevenE Reports
RevenE Reports
Psge I $
(30) x (31) $
(26) - (27) - (30) - (32) $
88.356
2,5 I 8.275
s t.709.012
$ s3 l,620
88,822
t,4q3,8 il
$ t.226,612( {1S {1?
88,394
4,'146,4t8
) 1)< )11
532,020
265,5',12
8,758,504
5,660,85r
t,599,t7',1
I
l0l
5(
I
(3) - (26)
(4t - (27)
(2) - (28)
78,913
s 2s.87
$ 2,041,450
$ 2,388,346
$ 476,930
4,139,857
$ t,9l1,416
s24.22
$ 130,034
78;154 78,818
14.52 $ 8.95
1,143,886 ! |. (St;,$5
1,510,6,14 g 1,076,475
475,887 $ 477,7t0
2,2tt.252 1,295,100
t,034,757 $ 598,765
$13.14 $7.60
109,129 $ 63,180
0.02599 $
7,980 $
134,655 $
$14.02
(2,991) $
236,485
$16.27
$ 3,847282
$ 4,975,464
$ r,430,526
7,646,209
$ 3,5,14,938
$ 14.99
$ 302,344
$
$
s
$
$
$
$42
$56
$4
l0c
$43
9,48 | 9,602
$24.42 $13.71
$ 231,548 $ 131,665 ,; l:
s 336,88 I $ 198,369 $
s 55,090 $ 55,733 $
606.561 307,023
10.004 29,087
s8.45 $16.28
lllS;3€r $ 473,st6$4
150.137 s 685,387 $
57.827 $ 168,650 S
1e8.7il $ I,112,295 $9
0.02599 $
15,765 $
266,026 $
$28.06
(34,477) $
0.02599 $
5,165 $
87,146 $
$8.71
23,t57 I
0.02599 $
28,910 $
487,827 $
$ 16.77
(14,310) $(9) - (33)
(18) + (3s)
RwCovFrlor
Customs Deposit Rste
AvgBalaoe Calc
$
$
s
$
106,139 $
(620) $
1.00o/o
(385) t
0 288,03{ t
$ (1,682) 3
86,338
(504)
1.00%
(306)
$ 9453r S
$ (515,1 l7) $
10113{ $
(409,e83) $
t5i52t $ 203,192 $
(324,4s61E((37), (38), (40)
lD Fixed Cost Adjustment Report QZ 2O2t / Natural Gas Deferral
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd Quarter 2021
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechenism (Idaho)
Development of Natural Gas Deferrals (Calendar Year 2020)
With Sch l72Tr;x Reform Adj - Rates Effectivellll20l9
t8t
6t3No.
Llre
2nd Qu.ne,
2,)i21
Apr-21 Mry-21 Jutr-2l Tot lSource
I
2
3
:
6
7
8
z
ll
t2
ll
l6
t7
l8
202t
22
23
7!
26
2',t
Z!
3l
32
33
34
12
37
38
39
40
4l
42
43
44
(a)
Non-R€sidcntlrl Group
Total Actul Billed Cutomm
Total Actual Usage (Them)
Total Actul Base Rate Revenue
Total Actual Fixed Charge Revanue
BitisrSr&s@
Actual C6tomm on System Duing Test Y@
Month.ly Fixed Cost Adj. Rwmue per Cutomu
Fixed Cost Adjutmmt Revmue
Actual Be Rate Revmue
Acnul Fixed Chrge Revmre
Acnnl Umge (Thms)
Customs Fixed Cost Adjutrnent Revenre
Non-Residmtial Revmw Per Custom Reeived
Exbting Cutoms Deferal - Smhtrge (Rebate)
tlsg@seq
Acnal Customffi New Sinc Test Ya
Monthly Fixed Cos Adj. Revmre pa Cutoma
Fixed Cost Adjusnnmt Revenue
Actual Bas Rate Rwmue
Acnul Fixed Chrge Revmue
AcnulUsge(Thm)
Fixed Prcduction md UG Stomge Rate ps Thm
Fixed Prcduction md UG Stomge Revmue
Cutoms Fixed Cost Adjutnmt Revmue
Non-Residmtial Rwmue Ps Cutoma Received
Nw Cutoms Defml - Swharge (Rebste)
Total Non-Residenrisl Defrrnl - Surchrge (Rcb*e)
Dcfsral - Rsvenuc Related Expcnscs
Imercsr on Dcfeiral
MoDthly NoD-Reddcntlrl Dcfcrn! To(lls
(b)
Revmu€ Reports
R*mue Rcpons
Revenue Reports
Revmue Reports
(t) - (22)
Page 3
(7) x (8)
(l l) - (12) -(15)
(e) - (16)
(9) - (33)
(18) + (35)
Rw Conv Faclor
Cutoms Deposit Rate
AvgBdeeCalc
$ 393,710 $
s262.30
$ (l 1,516) $
I,475
s204.35
30t,410 I 3
294,224 $
s199.47
7,186 S
209,159 $
s 138.6 l
19,258 $
897,093 $ 7
s200.02
t4,928 S
t,557
1.835,878
578,629
165,468
1,535
I.532,835
4'13,378
I 63.939
I .571
I,150.071
39 1,320
t6'7.0'74
4,663
4,518,784
1,443,32't
496,480
38
ll
2
1,50 I
$254.63
382,t94
1,509 4,485
sls7.3l $203.3st&i|.lni el2,02l$?
(3) - (26)
(4t - (27)
(2) - (28)
553,232
t59,522
t,144,274
s
s
$
451,936 S 369,198 $ t,3't4,366
157,713 $ 160,038S 477,273
1,457,809 1,070,588 4,272,611
lc
2
3e
Revoue Repons
Page 3
(221 x (23\
Revfiue Reports
Revmw R€ports
Revmue Reports
Page t ynd avg $
(30) x (31) $
(26) - (27) - (30) - (32) $
56
$220.86
12,368 S
25,397 $
5.946 $
9 t.604
0.02781 s
2,548 $
16,903 $
$301.85
(4,s35) $
(16,05r) $
949
1.00o/o
(120) $
60
$t'17.25
10,635 . !
21,442 $
6,226 $
75.026
0.02781 s
2,087 g
13,129 S
s2 18.82
(2,494\ S
4,692 $
Q7) g
1.00o/o
(124) 0
62
$136.45
tqr*t
,) r,
7.035
79.483
t78
s188.37
33,530 $$
$
s
s
0.0278r $
2,211 $
12,876 $
$207.6't
(2,348) $
16,909 S
(ee) $
1.00o/o
(l16) t
$ 68,961 S
$ 19,207 $
$ 2,16,1 13 S I
0.02781 $
6,845 S
42,908 S
$241.06
(9,378) S
5,550 $
(32) I
(360) t30 (16077) $ 4540 0 r669s I s,rsE s
CumulativeNon-ResidentialDefml(Rebate)/Swharse ,((37),(38),(40) $ (151,666) $ (147,126) $ (130,431)
Total Cmulative Defml Res line(43) +Non-Res
line (43)$ (666,783) $ (557,109) $ (454,886)
lD Fixed Cost Adjustment Report Q2 2OZL / Natural Gas Deferral
Plcere eoe nm 3 h thc ilo&rtabiorthe hlfrlldNted,ello,
Jurisdiction:lD
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2021
Balance Sheet Accounts
FCA Oeferred Revenue
REG ASSET.DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET.DECOU DEFERRED
REG ASSET-DECOUPLING DEFERRED
ED
REG ASSET.DECOUPLING DEFERRED
I 86328
Ferc
Acct Ferc Acct Desc
Accounting
Service Period
104
105
106
104
r05
106
104
105
106
Beginning
Balance Monthly Activity Ending Balance
497 8.1 5
651 928.1 5 435,506.78 2t6,421 .37
l8 651
-l
7 -551
1.37 -l
-1 .66
-tl6 704.50
-55 l
I 1.04
-l
781 .50
883,5 I 4.33 -39 I 7l
492,014.62 -790,382.19
-1,080,009.40
-209,503.21
7.93
103.27
.44 91.22
14.33
67.57
4,492.t7 -205,0r 1.04
-1,065,74/..79
.93 I
I .83 l0l104
105
r06
-19s,77s.88 -t3,727.33 -209,503.21
23,499.77 -181,5il.27
REG ASSET NON.RES DECOUPLING D
REG ASSET NON.RES DECOUPLING D
DECOUPLING D
ED
REG ASSET NON.RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
I 86338
Jurisdiction:ID Prior Year FCA
REG ASSET. DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
PRIOR YE
PRIOR YE
REG ASSET. DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
t82329
lerc
Acct Ferc Accl Desc
Accounting
Seruice Period
202104
202 l 05
202t06
202t04
202105
202 l 06
202t04
202105
202t06
Beginning
Balance
104
105
106
10.35
.03
704.417
Balance
-846.68 -l 51.03
-847.38 -l 704.41
-848.09 -l
't5
30.42 36,530.80
30.44 36,561.24
30.47 36,59 r .7 r
91.33
t,922.3t 2,308,694.26
1,923.91 2,310,618.17
.52
.t4
48.1 6 57 .23
48.20 57
48.24 5'7
Itl4.60
5.916.34
17
t2
2
36.500.38
36,530.80
36,561.24
771.95
18.17
57 789.07
57 7.23
57 .43 7
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
REG ASSET. NON
REG ASSET. NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
I 82339
lD Fixed Cost Adjustment Report Q2 2021/ Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2021
Deferred Revenue Approved for Recovery
Surcharge
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
- DECOUPL
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
EDI 82328
Ferc
Acct Ferc Acct Desc
Accounting Beginning
Service Period Balance Monthly Activity Ending Balance
104 8_00
105
106
104 0.00 0.00 0.00
105 0.00 0.00 0.00
106 0.00 0.00 0.00
0.00
t8
104 t0.09 1 66.1 8
105 166.1 8
106 -l I 39.38
104 0.00 0.00 0.00
0.00 0.00 0.00
106 0.00 0.00 0.00
0.00
-29,'86.89
ll 767.85 -25
968.72 -27
72
.67
-23
t8
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
REG ASSET. NON RES DECOUPLING
l 82338
Rebate
REG LIABILIry DECOUPLING REBAT
REG LIABILIry DECOUPLING REBAT
LIABILITY
T
REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
ED254328
Ferc
Acct Ferc Acct Desc Service
Accountlng
Period
104
106
tseglnnlng
Balance Monthly Activity Ending Balance
0.00 0.00
0.00 0.00
0.00 0.00
0.00
-14 I .92 t9 73
73 75
75
104
106
0.00
0.00
0.00
ll 3 -73,3t4.22
.70
.70
67
gt
0_00t04
106
0.00
0.00 0_00
0.00
721.53
30,721.5:l
0.00
0.00
0.00
-6t,092.82
-61
0.000.00
.66
82
16.l I 42,854.13
REG
REG
REG
REG
REG
25433 8
lD Fixed Cost Adjustment Report Q2 lOZL / Accounting Balances Page 5 of 9
Jurisdiction:ID
Avista Corporation Fixed Cost Adiustment Mechanism
ldaho Jurisdictlon
Quartedy Report for 2nd
Quarter 2021
Accumulated Oefiarred lncome Tax
Fcrc
Aoct
Juridiction:ID
Ferc Acct Dcsc
Aoconrdng
Service Pcriod
lncomc Statemcnt Accounts
Defierred Rernnue
Bcdnding
Balanoe
21
791.09
796.90
17.t8
1.52
5.30
l.09
753.52
8
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
283328
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
45632E
NON.RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
456338
RESIDENTIAL DEGOUPLING DEFERRE
RES]DENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
495328
NON-RES DECOUPLING DEFERRED RE
NOI.I-RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING OEFERRED RE
495338
FCrc
Acct Dlrc
Aooomting
Scrvioe Perid
Bcgtutriry
BalaneAcct
7tl
Balence
-2 .71
.81
-88 1.57
301
341 It.t2
82.93
8.12
-t104
106
104
t0s
106
104
105
106
104
105
106
l5
-881 I 1.57
17.o5
14.53
t8.t2
Amort of Prlor Perlod Deferred Revenue
.52
19.01
75
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
456329
AMORT]ZATION NONRES DEGOUPLIN
AMORTIZATION NON.RES DEGOUPLIN
AMORTIZAT]ON NON.RES DECOUPLIN
455339
AMORTIZAT]ON 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
F6c
Aost
Accounting
Pcriod
Beginning
Bahnco
104 .59
105
r06
104
105 s6.56
106 12.46
104
10s
06 -l 705.45
703.90
.42
12.56171.24
.17
.87 78
47
M
05
05
lD Fixed Cost Adjustment Report Q22021/ Accounting Balances
.06 7!
Page 7 of 9
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2021
lnterest Expense/lncome
INTEREST INCOME - DECOUPLING.,
INTEREST INCOME - DECOUPLINGl
NTEREST INCOME . DECOUPLINGL ]
NTEREST INCOME . DECOUPLING I
INTEREST INCOME - DECOUPLING]
INTEREST INCOME - DECOUPLING]
4t9328
Ferc
Acct Service
Accounting
Ptriod
Beginning
Balance
-257.89
-343.23
421.87
2,s3s.80
3,3 82.48
10.83
BalaneFerc Acct Desc
I 328 INTEREST EXPENSE - DECOUPLINGT I
Jurisdiction:lD
202t04
20210s -12
202106 -15
202t04
202t05
106
104
202 105
202106
Financia! Reporting Contra Asset Accounts
82.48
847.3 8 4,229.86
.63 5,495.49
77 5.82 2,8 I 0.83
7 t3.82 3,524.65
594.81 19.46
5,Orl4.l4
-t2
-15
-17
-85.34
-78.64
-78.7t
-242.69
-8,5/+9.88
846.68
-343.23
421.87
-500.58
104
105
106
L]
lt
EXPENSE -t-l
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
2533 I I
Ferc Ferc Acct Desc Service Accounting Beginning
0.00
0.00
0.00
0.00
0.00
0.00
104
105 0.00
106
104 0.00
105 0.00
t06 0.00
104 0.00
r05 0.00
r06 0.00
202104 0.00
202 I 05 0.00
202106 0.00
Monthly Activity Ending Balance
0.00
0.00
0.00
0.00
0.00
0.00
0.00
104
105
106
104
105
106
0.00
0.00
0.00
0.000.00
0.00
0.000.00
0.000.00
0.000.00
0.00
0.00
0.00
0.000.000.00
0.00
0.000.00
0.000.00
0.000.00
0.00
0.00
0.000.00
0.000.00
0.000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
CONTRA OECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
PLED DEFERREO REVE
PLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERREO REVE
253312
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4563 l I
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4953 I I
lD Fixed Cost Adjustment Report Q2 2OZL / Accounting Balances
0.00
Page 8 of 9
NOTES
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 2nd
Quarter 2021
1) The following table shows how the decoupled revenue per customer has tracked with use per customer for
each quarter of 2O2L. The similarity of the percentage change indicates that the mechanism is working as
intended. The slight differences in the Change in Revenue per Customer vs. the Deferral per Customer is due
to a customer true-up recorded in June 2021.
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 oA
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
1777!.
-s28.72
Sza.tz
321
S40.2s
-Sao.ar
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
19
s7.38
-s7.38
208
Snqts
-Snq.ts
(71
-Ss.ae
s3.2s
(2s)
-Sz.go
Ss.sz
.722l,
-s4.e2
s4.e2
255
s1s.66
-s1s.88
132
Sro.z+
-S11.01
(4s5)
s11.s3
-s72.O2
11
Ss.gz
-s4.oe
179
s115.8s
-s121.33
2.4%
3.Oo/o
-2.1%
!.to/o
2.8o/o
2.O"/o
2.7%
6.50/o
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 3o/o annual rate increase limitation a portion of a 2OZL surcharge may not be fully
recovered bV L213L12023 and therefore would not be recognizable as income for financial reporting purposes
in 202L. The income statement impact of any contra deferral entries will be eliminated for normalized ldaho
results reporting.
3) The "Fixed Cost Adjustment Revenue" on the Electric and Natural Gas Deferral tabs were adjusted in June
2021. As approved by Order No. 34502 in Case No. AVU-E-19-06, the Company will include a true-up to
calculate Fixed Cost Adjustment (FCA) revenue using annual average customers compared to what was
recorded using monthly customer counts, and record the difference so that the annual FCA revenue is based
on annual average customers. The Fixed Cost Adjustment Revenue was adjusted as follows:
Electric Residential Existing Customers -545,918.15
Electric Residential New Customers 522,599.75
ElectricNon-ResidentialExistingCustomers -514305.89
Electric Non-Residential New Customers S11,959.16
Natural Gas Residential Existing Customers -543,613.06
Natural Gas Residential New Customers 525,760.07
Natural Gas Non-Residential Existing Customers -58,958.23
Natural Gas Non-Residential New Customers 52,067.79
lD Fixed Cost Adjustment Report Q22O2L / Notes Page 9 of 9