20211129Quarterly Report.pdf

,jivsra
Avista Corp.
l4l I East Mission P.O.Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
November 29,2021
Commission Secretary
Idaho Public Utilities Commission
I l33l W. Chinden Blvd
Bldg 8 Suite 201-4
Boise, lD 83714
RE: AW-E-19-06/AVU-G-I 9-03
Electic and Natural Gas Fixed CostAdjustnent Mechanism
Ouarterly Report
Attached for filing with the Commission is an electronic copy of Avista's Electic and Natural Gas
Fixed Cost Adjusfrnent Mechanism Quarterly Report.
The report consists of spreadsheets showing the monthly nevenue deferral calculations for July,
August, and September202l. Also included in the report are the monthly general ledger balances
resulting from the deferral and amortization activity during the 3rd quarter of 2021.
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
Enc.
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Avista Corporation Fixed Cost Adiustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2021
Avista Lltilities
Electric Fixcd Cost Adjustmcnt Mcchenism (Ideho)
Dcvelopment of Electric Defcrrels (12 Months Ended Junc 2022)
AW-E-19-04 FCA Base - Rates Efrectivel2llt20l9
AW-E-2I-0I FCA Base - Retcs Efrective0910112021
Line
Source JuL2l
(a)
Reridcntirl Group
No
Revenue Reports
Revenue Reports
Revenue Reports
Revenue Reports
(l)-(16)
Page 3
(5) x (6)
(3) - (le)
(4) - (20)
(2) - (2t\
Page I
(10)x(ll)
(E) - (e) {12)
(7) - (13)
(15) + (28)
Rcv ConvFact*
Customer Deposit Rate
AvgBahncc Calc
:((2e). (30), (32))
I 14.060
I tq.7 t0.272
$ I I .465.672
s 688,248
I14.220
99.03 5.447
s 9.6t0.225
s 68s 787
(k)
I 14.331
71.120.t06
s 7 .252.227
s 689 130
3rd Qurrter
2021
Totel
742,614
290,065,E25
28,338,124
2,067,t 65
325,730
$50.76
$ 16,535,564
(i)(b)
I Total Actual Billed Customers
2 Total Actual Usage (kWhs)
3 Total Actual Base Rate Revenue
4 Total Actual Fixed Charge Revenue
Exlstlns Castonars
5 Actual Customers on System During Test Year
6 Monthly Fixed Cost Adj. Revenue per Customer
7 Fixed Cost Adjustment Revenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Actual Usage (kWhs)
Load Change Adjustmcnt Rste (i/kwh)
Variable Power Supply Revenue
Customer Fixed Cost Adjustrnent Revenue
Residential Revenue Per Customer Received
Existing Customer Deferral - Surcharge (Rebate)
Ncl,t Cuslomers
Actual Customers New Since Test Year
Monthly Fixed Cost Adj. Revenue per Customer
Fixed Cost Adjustment Revenue
Actual Base Rate Revenue
Actual Fixed Charge Reveoue
Actual Usage (kwhs)
Load Change Adjustment Rate ($/kwh)
Variable Power Supply Rwenue
Fixed Production and Transmission Rate per kWh
Fixed Production and Transmission Revenue
Customer Fixed Cost Adjustment Revenue
Residential Revenue Per Customer Received
New Customer Deferral - Surcharge (Rebate)
Total Residcntial Defcral - Surchrrge (Rcbab)
Defqrrl- Rcvenrr Rclatcd Expcnscs
Intercst on Deferral
Monthly Rceidentiel Mernl Totdr
107,863
$54. I 8
$ 5,843,tt0 $
107.E79
5,E78,863
109,988
$43.76
$ 4,812,821
E
9
l0
ll
t2
t3
l4
l5
$
$
I 1,055,39t
652,942
I r 5,502,89e
0.02212
2.s54.924
7,847,525
s72.75
(2.003.645)
9,220,E01
653,741
94,943,155
0.02212
2, I 00,143
6,466,9t9
$ 7,060,917
s 664,381
59,462,902
$ 0 02500
I t,736,573
$ 4,659,964
142.37
$ t52,857
$ 27,337,t12
$ 1,971,065
279,908,956
s 0.02283
$ 6,391,639
$ 1E,974,407
$5E.25
s (2,43t.t44)
$
$
$
$
$
$
$
$
$$
l6
t7
l8
Revenue Reports
Page 3
(16) x (17)
Revenue Reports $
Revenue Reports $
Revenue Reports
Page I S
(2llx(22't $
Page I $
(23) x (24) $
(le)-(20)-(23)-(2s) $
(7) - (26\
410.28r $
15.306 S
1.207 .37 3
0.02212 $
93,067 $
0.0251 I s
105,647 $
176,26t $
$28.44
14,222 i
6 197
$33.e7
2t0,4E2 $
6.34 I
$34.
2t6,630 $
4.316
i28.29
t22,946
16,884
s32.58
550,059
l9
20
2l
23
24
25
26
27
28
29
30
31
32
33
s
399.422
16,046
1.0s2.2e2
0.022t2
90,522
0.025 I I
102.757
t70,09t
s26.r3
46,532
l9l,3l0
24.71e
I.{t57,:04
0.02500
46,430
0 02445
45,409
74,722
sl7. t9
48,224
201,0&
(r76)
1.00o/o
I.001.013
96.100
l0,l 56,869
0.02265
230,019
0.02499
253,8 I 3
421,081
$24.94
128,978
$
$
$
$
$
$
$
$
s
$
$
$ (l,e6eJ23) $
$ 10,735 $
| 00qo
$ (1,959,504) S
$ (1.959.504) S
2,952
s
$
$
$
$ (230e,r66)
$ r2,tt2
34
35
36
37
Cumulative Residential Deferral (Rebate)/Surcharge
Prior Calendar Year Subset Interest
Prior Calendar Year Subset Balance
Current Calendar Year Subset Inlerest
$ r9t'206 s Q)o1,7271
(2.499 $ (2,30t,727)
lD Fixed Cost Adjustment Report Q3 2021/ Electric Deferral Page 1 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2021
Avistr Utilities
Electric Fixcd Cost Adjustment Mcchanism (Ideho)
Dcvclopment of Electric Defcrrels (12 Months Ended Junc 2022)
AW-F-19-04 FCA Brse - Rates Effectivel2llt20l9
AW-E-2141 FCA Bese - Rates Effectivc09l0ll202l
Line
Sourcc Jul-21
(a)
Non-Residentiel Group
No.
Revenue Reports
Revenue Reports
Revenue Reports
Revenue Reports
(l)-(16)
Page 3
(s) x (6)
(3) - (le)
(4) - (20)
(2)-(2t)
Page I
(10)x(ll)
(8) - (e) -(12)
(7) - (13)
Revenue Reports
Page 3
(16) x (17)
(7\ - (26)
(15) + (2E)
Rcv Conv Fector
Customer Deposit Rate
AvgBalancc Calc
25.577
98.853.290
$ 8,36 I .:55
$ 682.274
23,490
$214.33
$ 5,034,595 $
(k)
25,61 I
84.512,973
$ 7,506,58 I
$ 680.362
3rd Qurrtcr
2021
Tot l
76,793
278,238,496
s 23,91 l,892
$ 2.042,938
70,957
$19t.76
$ 14.103.636
(i)(b)
I Total Actual Billed Customers
2 Total Actual Usage (kWhs)
3 Total Actual Base Rate Revenue
4 Total Actual Fixed Charge Revenue
Eristinp Customen
5 Actual Customers on System During Test Year
6 Monthly Fixed Cost Adj. Revenue p€r Customer
7 Fixed Cost Adjustrnent Rwenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Actual Usage (kWhs)
Load Change Adjustment Rate ($/kWh)
Variable Power Supply Rcvenue
Customer Fixed Cost Adjustnent Revenue
Non-Residential Revenue Per Customer Received
Existing Customer Deferral - Surcharge (Rebate)
25,605
94.872.233
8.044,0,{6
680.303
23,466
$199.0
4,670,076
24,001
$ I t3.28
$ 4,398,964
8
9
l0
il
l2
l3
l4
t5
$ 8.02t,303 $
$ 649,848 $
95.1 16.710
$ 0.02212 $
$ 2,103,9t2 $
$ 5,267.473 $
9224.24
$ (232.t76) $
7,697,990
647,582
91,057,517
0.02212
2,0t4,192
5,036,216
(366.1 39
2llq
$ 107
229,702
$ i46.066
s i2.722
I.8 14.71 6
s 0.02212
s 84,3t2
$ 0.02484
$ 94,758
$ 134.205
$ 95.496
tATs
i 7,2t4,315
$ 655,745
E2,096,910
$ 0.02500
$ 2,052123
i 4,s76,147
$190.66
$ (177.114)
$ 23,003,608
$ 1.953.175
268,271,136
$ 58.25195
I 2,052,423
$ 14,879,836
$209.70
i (776,200\
l6
l7
t8
New Castoners
Actual Customers New Since Test Year
Monthly Fixed Cost Adj. Revenue per Customer
Fixed Cost Adjustment Revenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Actual Usage (kWhs)
Load Change Adjustment Rste ($/kwh)
Variable Power Supply Revenue
Fixed Production and Transmission Rate per kWh
Fixed Production and Transmission Revenue
Customer Fixed Cost Adjustnent Revenue
Non-Residential Revenue Per Customer Received
New Customer Defenal - Surchsrge (Rebate)
Tdal Non-Rcsidential Defenrl - Surchergc (Rcbatc)
Dcfcrral - Revenuc Relafed Expcases
Intcrest on Dcftrral
Monthly Non-Rcaidcntiel Ilcfcrrel Totrlr
Cumulative Non-Residential Defenal (Rebate)/Surcharge
Prior Calendar Year Subset Interest
Prior Calendar Year Subset Balance
Current Calendar Year Subset Interest
Total Cumulative Deferral
x2e), (30), (32)
line (34)$ (2,082,4s2) $ (2,8e2,263
2.087
$l15.65
241,364 $
1,6t0
$105.27
169,477
(rE,e74)
387
1.00o/o
5,836
$ t09.76
640,s43
$62.
l9
20
2t
22
23
24
25
26
27
28
29
30
31
32
33
Revenue Reports $
Revenue Reports S
Revenue Reports
Page I $
(21)x(22) $
Page I wtd avg S
(23)x(24) $
(le) - (20) - (23) - (25) $
$ 222.265
$ 24.6 t6
2.4 16.063
$ 0.02500
$ 60,402
s 0 02317
$ 55,980
$ il,267
$50.48
$ 88,210
s
$
ll9.95i
32,,115
1.736.5 80
0.02212
82,6s3
0.02484
92,Et7
132,058
$63.28
109.306
908,284
89,763
9.967,360
0.02282
227,416
0.02444
243,s54
347,510
$59.5s
293,013
$
$
t
$
$
$
$
$
$
$
$
$
$
$
$ (123,570) s
$ 674$
L00o/o
$$
$ (122,e4t) $
$ ( r22,e48) $
$ (ttpso)
$ (48r,280)
(483,r87)
2,5t5
3 (4t1,2t0)
$
34
35
36
37
38
lD Fixed Cost Adjustment Report Q3 2021/ Electric Deferral
$ (2,783,008)
Page 2 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2021
Aviste Utilities
Neturel Ges Fixed Cost Adjustment Mcchanism (Idaho)
Devclopment of Neturel Gas Defcrrels (12 Months Endcd June 2022)
AVU-G-17-01 FCA Besc - Rates Effective llll20l9, With Sch l72Ttx Reform Adj - Retes Effective llll20l9
AW-G-21-01 FCA Base - Rates Effective09l0lD02l
Line
Source JuL,2l Aus-21 Sep2lNo.
3rd Quarter
202t
Totd
I
.,
3
4
5
6
7
8
9
l0
lt
t2
l3
l4l)
l6
l7
IEtv
20
21
11
23
24
25
26
27
28lv
30
3l
32
33
34
35
36
37
38
39
40
4t
42
43
44
45
46
(a)
Rcsldcntiel Group
Total Actual Billed Customers
Total Actual Usage (Therms)
Total Actual Base Rate Revenue
Total Actual Fixed Charge Revenue
Exlsflno Caslomers
Actual Customers on System During Test Year
Monthly FCA Revenue per Customer
Fixed Cost Adjustsnent Revenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Actual Usage (Therms)
Customer Fixed Cost Adjusunent Revenue
Residential Revenue Per Customer Received
Existing Cuslomer Deferral - Surcharge (Rebate)
New Cuslomers
Actual Customers New Since Test Year
Monthly FCA Revenue per Customer
Fixed Cost Adjustment Revenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Actual Usage (Therms)
Fixed Production and UO Storage Rate per Therm
Fixed Production and UG Storage Revenue
Customer Fixed Cost Adjus[nent Revenue
Residential Revenue Per Customer Received
New Customer Defenal - Surcharge (Rebate)
Total Residcntial Dofenal - Surcharge (Rebate)
Defenal - Revenuc Related E:eenses
Interest on Deferral
Monthly Rcrldcndd llcferrel Totrb
Cumulative Residential Defenal (Rebate/Surcharge
Prior Calendar Year Subset Interest
Prior Calendar Year Subset Balance
Current Calendar Year Subset Interest
(b)
Revenue Reports
Revenue Reports
Revenue Reports
Revenue Reports
(tl - (22)
Page 3
(7) x (8)
(3) - (26)
(4) - (27)
(2) - (28)
(l l) - (12) {r5)
(e) - (r6)
Revenue Reports
Page 3
(22\x(23\
Revenue Reports
Revenue Reports
Revenue Reports
Page I $
(30) x (31) $
(26) - (27) - (30) - (32) $
(i)0)(k)
78,571
$7.0s
$ 554,16r $
78,5t7
547,662
84,8M
$7.s3
$ 638,856
88,760
1.033,766
$ l.0t3.5rs
s 534.e84
88,922
I . I 38,852
$ I .0ee.l 8l
$ 536,2s I
89, I 76
I .659.697
s 1,200.90e
$ s37,lle
(q)
266,E58
3,832,3 I 5
$ 3,313,625
$ 1.608.574
241.892
$7.20
$ 1,740,6E6
$ 3,045.217
$ 1,464,238
3,563,992
$ 1,580,e79
$6.s4
$ 159,707
24,96
$6.70
$ 167,208
$ 268,408
$ 144,336
$ 268.323
$ 209,933
$ (1,214)
$ 903,398
$ 475,831
924,030
s 990,2s2$ 475,928
1,034,226
$ t.151,567
$ 512,478
t,605.736
$ 427,567
$5.44
$ 126,601
$ 5 t4,323
$6.s
$ 33,339 $
639,089
$7.54
(233)
$
10.189
$6.66
$ 67,843 $
4,312
$7.06
$ 30,849
10,405
68.515
(e) - (33)
$ ll0.l36 $
$ s9.1 53 $
I 09 736
I 08.929
60.123
t04.626
$ 49,342
$ 24.860
53 961
$ 7,6s2
$ (33)
l.0U/o
$ l7l
$
0 02599 $
2.852 $
48,131 $
$4.72
t9,7t2 $
$ 0.0259
$ 7.089
$ 116,982
$4.69
$ s0,22s
$ 0 02812$ r,sr 8$ 2296s
$5.25
$ 7,E84
o.02599
2,719
45,887
$4.41
22,629
$ 55,968(18)+(3s) $ 146,313
Rev Cmv Factor $ (854)
Customer Deposit Rate I o0o/o
Avg Balance Calc $ 6l
$
144 $375
t 145520 S S5,7ts $ 7,7t9 $ 2lD'09,f
,((37), (38), (40)) $ r45.520 $ 201,305 $ 209,094
lD Fixed Cost Adjustment Report Q3 2021/ Natural Gas Deferral Page 3 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2021
Aviste Utilitics
Naturel Gas Fixed Cost Adjustment Mcchenism (Ideho)
Dcvelopment of Natural Ges Deferrals (12 Months Endcd June 2022)
AVLJ-G-I7{!I FCA Bese - Retes Elfectivc llll20l9, With Sch l72Trrx Reform Adj - Retcs Effectivc llll20l9
AVU-G-21-01 FCA Base - Ratcs Effectivc09l0lB02l
Line
Source Jul-21 Aue-21 Scu2lNo.
3rd Quarter
2021
Totrl
(a)
Non-Rcsftlential Group
Toal Actual Billed Customers
Total Actual Usage (Therms)
Total Actual Base Rate Revenue
Total Actual Fixed Charge Revenue
Etdstlnp Cuslomen
Actual Cuslomers on System During Test Year
Monthly FCA Revenue per Customer
Fixed Cost Adjustment Revenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Acoal Usage (Therms)
Customer Fixed Cost Adjusfinent Revenue
Non-Residential Revenue Per Customer Received
Existing Customer Deferral - Surcharge (Rebate)
New Cuslomcn
Actual Customers New Since Test Year
Monthly FCA Revenue per Customer
Fixed Cost Adjustment Revenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Actual Usage (Therms)
Fixed Production and UG Storage Rate per Therm
Fixed Production and UG Storage Revenue
Customer Fixed Cost Adjustment Revenue
Non-Residential Revenue Per Customer Received
New Customer Defenal - Surcharge (Rebate)
Tobl Non-Residential Defenal - Surcharge (Rebate)
Defenal - Revenue Related Expenses
Intercst on Dcferrd
Monthly Non-Rcsldiltid Doferrrl Totds
Cumulative Non-Residential Defenal
(Rebate/Surcharge
Prior Calendar Year Subset Interest
Prior Calendar Year Subset Balance
Current Calendar Year Subset lnterest
Total Cumulative Deferral
Revenue Reports
Revenue Reports
Revenue Reports
Page I wtd avg $ 0 02781 $
(30)x(31) $ 1,t40 $
(26) - (27) - (30) - (32) $ 10,832 $
$171.93
$ 1e.286 $
$ 6.615 $
66. I 3q
I 9.661
7.015
65.84 I
0.0278t
t,E3l
10,8 t 5
$159.
(e) - (33)$ (2,0e2) $ 783
(b)
Revenue Reports
Revenue Reports
Revenue Reports
Revenue Reports
(1 ) - (22)
Page 3
(7) x (8)
(ll)-(12){15)
(e) - (16)
Revenue Reports
Page 3
(22)x(23)
(18) + (35)
Rev Conv Factor
Customer Deposit Rate
Avg Balance Calc
(i)0)(q)
4,676
3,3 I 3,888
$ 1,046,117
$ 495,191
4,534
$l t l.t9
$ 824,69s
$ t,002,8t0
$ 480,314
3,165,985
g 522,495
$t 15.24
$ 302,200
142
$155.6e
$ 22,108
$ 43,308
$ 14,877
147,902
$ 0.0278t
$ 4,154
$ 24,2t7
$ t 70.97
$ (2.16e)
$ 300,031
$ (r,563)
322
$ 29E790
1,554
977.181
s 348.684
$ 165.073
1.573
| .085. I 83s 36e,227$ r67.3 rl
(k)
1 549
1.251 524
328.206
I 62.804
$
99
(3) - (26)
(4) - (27)
(2) - (2E)
I
2
3
4
5
6
7
8
9
l0
ll
l2
l3l4l)
l6
l7
l8t,
2U
2l
22
23
24
25
26
27
28It,u
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
$
I,491
$ 159.93
$ 238,450 $
1,505
295,950
I,538
$18E.75
$ 290,29s
$ 329,398
$ 158,458
911,042
$ 349,566
$ t60,299
t,019,343
323,846
l6l,5s8
t,235,601
$
$
$ 170,940
$l14.65
$ 67,510
$ 189,267
$125.
$ 106.683
$ t62,288
$105.52
$ 128,007
63
$138.72
$ 8,739 $
ll
$r 60.97
$ 1,771
68
$r 70
I I,599
$ 65,418 $
$ (3S2) $
l.o0%
27
t07,46
106,937
172,000
4.360
1.241
I 5.e23
0.03034
483
2,630
$239. I 3
(860)
r27,147
(554)
1.00%
196
$ 126,790
$ 298,790
$
$
$
$
$
$
$
$
x37). (3r), (40)
$ 65,06:' $
$ 65.061 $
Res line(43) +Non-Res
line (43) $ 2l0,st3 $ 373,305 $ s07,8r4
lD Fixed Cost Adjustment Report Q3 2021/ Natural Gas Deferral Page 4 of 9
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
Quarter 2021
Balance Sheet Accounts
FCA Dofaned Rovenuo
-t erc
Acct
Jurisdiction:ID
FercAcci Desc
Acoorttrtmg
Servicc Pcriod
107
108
109
202107
202108
202109
202107
202108
202109
Pdor Yolr FCA
rrcgrmtng
Balamce
-t
.21 I
Bdance
l5
-2.4e9,933.2t
727.40
-l l5
107 -34329t.22 4t8,810.92 t4s,st9.7o
108 19.70 785.34
109 20t .04 7,789.24
.04
.28
.57 -l .80
-122,947.80 -269,382.29 -392,330.09
.35
-l8l 11.27 t6
65 l6 .44
789.58 298,790.02
77
.28
REG ASSET.DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
186328
186338
REG ASSET
D
DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON.RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
':a i :;r,*TS#ESS ...l-:d,-ir1il.ffi,l#l&i.,i:il :, ;. ;t;,.
.,f .';:r. j.i..le$'.8&-hil"i=ii:*:i"erF,Affi Fr',i
REG ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PR]OR YE
YE
REG
REG ASSET. DECOUPLING PRIOR YE
REG ASSET. DECOUPLING PRIOR YE
REG
. NON RES DECOUPLING
REG ASSET.
.206,1
REG ASSET. NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
182329
I 82339
Fcrc
Acct Acct
Accounting
Period
Bcgindtrg
Balanoc
202107 -l .06
202108 -2262,581.06 -l,885.4r
202109 -t .06
202107 7t -361 17 .75 726.04
202108 :270.61
202109 :324,996.65 -270.83 :i25,267.48
202107 .69 74
202108 l3 t1.74 .93 195.67
202109 15,195.67 1,679.33 2,016,875.00
202107 57 .67
202108 -l 30,539.36
202109 -l l4
.50 -t
Balanoe
-108.78 -l t4
-108.87 -t 757.01
-l
lD Fixed Cost Adjustment Report Q3 2021/ Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
Quarter 2021
Deferred Revenue Approvcd for Recovery
Surcharge
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
r 82328
Ferc
Acct Ferc Accl Desc Service
Accounting
Period
'107
108
109
107
108
109
t0't
108
109
107
108
109
Beginning
Balance Ending Balance
t890 .17
2.603.',|'r -27 10
-24,984.70 -t9,889.10 44,873.80
0.00 0.00 0.00
0.00 000 0.00
0.00 0.00 000
0.00
48,s39 38 -10,774.64 37 .? 64.7 4
37 7 64.7 4 27 16.16
27 16.16 193.t2
0.00 0.00 0.00
000 000 000
0.00 0.00 000
-30,348.26
0.00
REG ASSET. NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
G
REG ASSET. NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
I 82338
Rebate
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
2s4328
Ferc
Acct Ferc Acct Desc
Accounting
Service Period
109
Beginning
Balance Monthly Activity Ending Balance
107 0.00 0.00 0.00
t08 000 0.00 0.00
109 0.00 0.00 000
0.00
t01 -73.314.22 8,005.48 {5.308.74
108 74 85
109 -56.445.85 12.895.30 43.550.55
107 0.00 0.00 000
r08 0.00 0.00 000
109 0.00 0.00 0.00
0.00
107 42,854.13 6,641.23 -36,212.90
108 2.90
-28.830.7 I
7 l9 7l
8,521 .2t -20,303.50
22,550.63
REG LIABILIry NON RES DECOUPLI
ED
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
GD
lD Fixed Cost Adjustment Report Q3 2021/ Accounting Balances Page 6 of 9
Jurisdiaion:ID
Avista Corporation Flxed Cost Adjustment Mechanism
ldaho Jurisdiction
quarterly Report for 3rd
Quarter 2021
Accumuhbd D€fer.d lncom. f.r
Frm
Acct
Jurisdic-tion:ID
Acoo@tng
Pcdod
lncomc Statcment Accounts
Dafia,rod Revenuc
72J02.85 -37
BogiErng
Bdoco
481
ll
451 481
1.56
.52 702.t5
t8.76
AOF]T OECOUPLING DEFERRED RE\/
ADF]T DECOUPLING DEFERRED REv
ADFIT DECOUPLING DEFERRED REVffi
ADFIT DECOUPL]NG DEFERRED RE\/
ADFIT DECOUPLING DEFERRED RE\/
ADFIT DECOUPUNG DEFERRED RE\/ffi
283328
Fcng
Acct Dalc
AooMrtrg
Itqvioc Pidod
Bcgilnitrg
Bdiloc .ut
l3
13.t2
78
.37
73
8.31
It5.85
Behocc
.t9
.13
.67
.68
.88
.41
.09
2l
157 .89
.s2.52 -t
-l JI
Amort of Prlo, Pedod lreier.d Revenue
RESIDE]iITIAI DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTNL DECOUPLING DEFERRE
156328
NON.RES DECOUPL]NG DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
NOT{.RES DECOUPLING DEFERRED RE
4s633t
RESIDENTTAL DECOUPLING DEFERRE
RESIDENTI/AL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
495328
NON-RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERREO RE
49533t
AMORTTZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
456329
AMORTIZATION NON.RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NOil.RES DECOUPL]N
-
AIIORTIZATION RES DECOUPLTNG DE
AIITORT]ZATrc)N RES DECOUPLING DE
ATilORTIZATION RES DECOUPLING DE
AITIORTIZATKIN NO}*RES DECOUPLIN
AMORTIZATION NOTCRES DECOUPLIN
Ferc
Acct D6ac
Aocofiing BcgilDiEg
BdfiocPcdod
tt2.56
.51 27 t5
t72.23
107 197.73
108 1.89 :l
109
107
108
109
107
108
t09
107
108
109
73
6-l
Balmcc
2t 7.st
89,310.36
.89
l7
.45
.05
.:307
-l.67
lD Fixed Cost Adjustment Report Q3 2021/ Accounting Balances Page 7 of 9
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
Quarter 2021
lnterest Expense/lncome
INTEREST INCOME - DECOUPLING
INTEREST INCOME . DECOUPLING
INTEREST INCOME - DECOUPLING
INTEREST INCOME . DECOUPLING
INTEREST INCOME . DECOUPLING
4 I 9328
Ferc
Acct Ferc Acct Desc
I 328 INTEREST EXPENSE - DECOUPLING
Jurisdiction:lD
Accounting
Service Period Monthly Activity Ending Balance
Begrnning
Balance
202107
202108
202109
202107
202 108
202109
202107
202108
202109
202107
202108
202109
Financial Reportlng Contra Asset Accounts
-l
t0,76t .67 -l,698.33 42
-11 .03 727.56 -19 6.59
-l 9.056.59 -1.705.08 :20.761.67
.00
130.97
-500.58 -87 .7 |-588.29
-588.29 :243.t9 -E3l .48
-831 48 -367 0l -l 198 49
+97.9t
5,495.49
{,EzE.EE
2,760 91 8,256.40
966.74 l2 l4
t4 .87 0l
11 .52
19.46 480.00 .46
4.599.46 4s7 19 5.056.65
44 t .81 46
12,386.52
INTEREST EXPENSE . DECOUPLING
EN
EXPENSE. DECOUPLING
INTEREST EXPENSE . DECOUPLING
INTEREST EXPENSE . DECOUPLING
Ferc
Acct
Ferc Acct Desc Seruice Accounting
Period
202107
202 I 08
202109
202107
202t08
202109
202t07
202 108
202109
202107
202 I 08
20210e
202107
202r08
202109
202107
202108
202109
'TIi:: Monthly Activity Ending Balance
0.00
000
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
000
0.00
0.00
0.00
000
0.00
0.00
000
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
000
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
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
25331 I
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
2533t2
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
1563 I I
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4953 I I
lD Fixed Cost Adjustment Report Q3 2021/ Accounting Balances Page 8 of 9
NOTES
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd
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 wtdq1 Q2 Q3 Q4 Average
Electric Residential
Change in Use perCustomer (L221 255 293 427
Change in FCA Revenue per Customer -$q.gz 515.55 550.23 531.08
Deferral per Average customer s4.92 -s15.88 -s20.23 -s31.28
Electric Non-Residential
Change in Use per Customer (7771 321 (158) (607)
Change in FCA Revenue per Customer -528.72 540.25 518.88 530.87
Deferral per Average Customer 528.72 -$40.41 -518.88 -530.96
19
s7.38
-s7.38
208
St24.7s
-5L24.7s
(71
-S3.+e
s3.2s
(4)
-$2.36
s2.36
7
s1.s1
-S1.71
(313)
-s7s.85
S71.43
%
s.s%
6.L%
-t.9%
L.8%
L.6%
o.7%
-23%
-3.2o/o
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
(2s) (4so)
-s7.90 -sL92.4e
s3.s7 stgz.+g
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 a2O2L surcharge may not be fully
recovered bV 1213t12023 and therefore would not be recognizable as income for financial reporting
purposes in 2021. The income statement impact of any contra deferra! entries will be eliminated for
normalized ldaho results reporting.
lD Fixed Cost Adjustment Report Q3 2021/ Notes Page 9 of 9