20220225Quarterly Report.pdf

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Avista Corp.
1411 East Mission P.O.Box3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
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February 25,2022
, _l -.,
;,"']::-
-I;( )(fio'r"r-
Commission Secretary
Idaho Public Utilities Commission
ll33l 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 Adjustment Mechanism
Ouarterly Reoon
Attached fs1 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 Decerrber 2021. Also included in the report are the monthly general ledger balances
resulting from the deferral and amortization activity during the 4th 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.
Avicts Utilitiec
Electric Fhed Coit Adtustmcnt Mec.hanirm fldrho)
Developmcnt of Electrlc Deferreb (12 Monthr Ended June 2022)
AW-E-19-04 FCA Bare - Rater Efiective l2lll2,0l9
AW-E-21{1 FCA Brce - Ratcs Efiecfive 09/01/2021
Sorrcc
Avista Corporatlon Fixed Cost Adjustment Mechanlsm
ldaho Jurisdiction
Quarterly Report for 4th Quarter 2021
Oct-21 Nov-21 Deezl
4th Qurter
2U2t
Tdt
2021Llm
No.T6l
(a)
Rcddcndrl Group
I TordActElBilbdcusoEs
2 TotslAchDlusageftWhs)
3 TdaIActualBsscR.dcRsv€nr.E
4 TdalActualFixcdChargcRcvcruc
WMa5 Agfiial Culcoms on Sydcm During Tes Ycd
6 Modly Fixd Cost Adj. Rcvcmr pcr Clrstom
7 [e-mail]
8 ActualBascR-dcRcvcorE
9 AcrualFix€dChrBcRqvcf,E
l0 ActrulUsagcftWhs)
ll LodCtmgeAdjusffi Rdc($/kWh)
12 VariabbPovsSryplyRcvcaue
13 CustoE Fixcd Cost Adjusnmt R.v.nue
14 Rcsidcotial R4cnr& Pcr Crstom R€c.cived
15 Exieting Custom Dsfcmal - Snrcbagp (Rcbae)
lllglw16 ActulCh*mNfl SiET.stYca
17 Modly Fhd Coct Adj. Fcvcmr pcr Oxtoc
l8 FixcdCGtAdjuffitRCYctrrr
19 ActulBaseR-dcRcvaur
20 ActualFix€dchrg.Rcvcmro
2l Actudusagc(kwhs)
22 I-dChmgeAdjusffitRdc($&Wh)
23 VciabbPorruSupplyRcvcoue
24 FixedProductionadTranoiesionP.atcpcrkWh
25 Fixcd Prcdu*im md Tmsmissim Rcv€orE
26 C\rgtomFixodCostAdjuffi RwcarE
27 Rcskkdial Rsvcarr PaGutom Reccivcd
28 Ner Cusom Dcftnal - Suchage (Rcbac)
o)
RcvcoE Rlports
Rsvrol8 Ra?6ts
Rcvcruc Rrports
Rcvcour Rrporrs
(r) - (16)
Pagc 3
(5) x (6)
Pagp I
(10) x (l l)
(8) - (9) -(12)
(7) - (13)
0)
u5,0t0 n4944
87J68,333 109,t 19,946
s 8,803238 $ 10,979,382
$ 692,154 $ 691,799
(ttt)(n)
I 15r95
t42,t44,369
s 14252,806
s 695,t27
34s249
338532,U7
t 34,035,425 S
t 2,079,079 0
687,863
628,698172
62373,550
4,t46244
t10,424
s51.94$ 5,735,413 3
r 10,r48
173.47
8,092,712 3
I 10348
186.80
9r78,r89
330,920
t70.73
3 23,406313 3
656,650
$60.83
3994r,877
1(b,188.t97
(3) - (le)
(4) - (20)
(2) -(2t)
$ 8,587,672 S
t 665976 3
8s309,005
3 0.02s00 $g 2,132,725 $
$ s,788971 S
i52.42
t (s3,s58) $
10,678,035 $
664,576 $
0.02500 $
2,654,705 g
7158,754 $
$66.8r
733,958 $
13,836,803
666,530
t38,057,490
0.02500
3Astl37
9,718,836
$88.07
(140,648)
3 33,102,51r
$ 1,997,082
329,554592
t 0.02500
$ 8238,867
$ 22,866,561
t69.10
3 539,752
fi439,622
3968,t47
609,,163,648
0.02,101
t4,630,507
41,840968
s63.72
(1,899,091)
3r2t!
$38.75
t209,49
$
s
$
s
$
$
Rcrrcouc Rrportg
Page 3
(16) x (17)3
RsvcaucRlporls $
R€rm& Rrportt $
Rcv€mr Rcports
Pagc I S
(2r)x(22) $
Psgc I i
Q3)xQ$ $
(le) - (20) - (23) - (25) t
ot-ao t
3 932,9t5 $$ 81897 $
9,077gss3 0.02500 t
N n6,9493 0.02445 t
22t9s6 J3 402,013 t
328.06
$ 257398 $
4,586
s33.58
15395 S
4,796
$47.50
227307 I
4947
356.12
217,@8
r4J,29
1,t6.02
659,4t t st
2t5,56
26,177
2,0s9328
0.02500
51,483
0.m4/.5
50351
87,555
319.09
6,4N
301,347
21223
293t,749
0.02500
73294
0.0245
7 t,68 t
t29,149
326.93
98,658
4t6,002
28,597
4,086,879
0.02500
t02,172
0.02445
9,924
l85JO9
J37.46
92299
t933927
t78,097
19234,824
0.02376
456,968
o-02473
475,769
823,W4
$2637
386376
CustotrE 1.00%1.00%t.N%
qer,(30),(32)) 3 (2,2e0,814) t (1,463,386) | (r,sr2,1u)34 CuurlriveResilcmiatDcfcral(Rcbae)/Sucbrge
35 hirr Caladr Yc6 Subc€t lotcrcst
36 PrlrCalendrYcdSubs€tB'J,G
37 C\mcu CalcodrrYcrSubaa Intcrcst
lD Fixed Cost Adjustment Report Q42021/ Electric Deferral Page 1 of 9
Avista Utiltttes
Elcctric Fhed Cost AdJurhnent Mechanirm (Idaho)
Devdopmont of Electrlc Dderralr (12 Monthr Ended June 2022)
AW-E-19-0{ FCA Bace - Rato6 Efrerlig,el2lll2Ill9
AW-E-21-01 FCA Brse - Retm Efrective 09/01/2021
Llnc
Sourcc
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdictlon
Quarterly Report for 4th Quarter 2021
Oct-21 Nov-21NG Ihc-21
4th Qurrter
2021
Toarl
2021
Tdl
(a)
No&Redderd.l Grcop
I TotdActualBitbdCustoms
2 TotalActualUsagp(kwhs)
3 TmlActrulBaseRateRev€NrE
4 ToirlActualFirdChrgeReverus
WB@s@5 ActualCirstomersonSyst mDuringT€stYer
6 MonlhlyFixdCostAdj,ReveoupcrCrrseom
7 fix€dCo$AdjuffiRwenuc
Ac-tual Bas€ RdcRcYro
Acul Fixcd ChgcRevanr
ActrulUsaSr (kWb)
Lard Ctmge AdjulIM P.atc (S/kwh)
Varioblc Pm Srpply Rwmuc
CustoG Fixed Cost Adjusmt Rwcnrc
NmReidmial Ram Pa Crrsnom R*ived
Exiring CtSom Dcfcnal - Sur,chrg€ (REbde)
Nc*Caonm
Aarul Ctlstoms NcY Sitrco Tcst Yce
Modly Fixcd Cos Adj. Rwanr pcr Curtom
FhcdCostAdjuM RsY€mle
19 ActualBascRacRcvenuc
20 ActrulFixcdC-hrgcRcvenr
2l ActulUsageftWbs)
22 IradCbmgeAdjusfi'lcntRme($ftWh)
23 VaiabhPovaSrryplyRevcnrr
24 Fhcd PrcductionaodTmissionRneperkWh
25 FixcdPmductionadTmiseionRtr me
26 Custoffi FixedCodAdjuMtRsv€nue
27 No+Rcsidlothl Ra€oE PBCustoG Rcceiv€d
28 NcwCncouDcftrral-Srrrfrrgc(Rcbde)
(b)
Racouc R@trts
Rcvcmr Reports
Rcv€iur Rrports
RcYcoE Reports
(l) - (16)
Page 3
(5) x (6)
(3) - (19)
(4) - (20)
(2) - (2r)
Page I
(10) x (l l)
(8) - (9) -(12)
0)
25,815
87,r95,04 l
7,737,985
679,639
25,644
84,0t9,073
$ 7As8,82't
$ 678,150
(m)(n)
25,E t5
98,563,689
s 8387,568
$ 675,058
77274
269,777,803
$ 23,684J80 $
$ 2,032,847 S
154,067
548,016299
47,596272
4,075,785
$
3
7 A7s,106
653,6t6
u38t247
0.02500
2,t09,531
4,7rr959
3t94.99
(1071498)
g 7,248,197
| 652287
8l,88rJl8
$ 0.02500
s 2,047,033
$ 4J48,877
sl90.r7
3 160;461
g 823723ss 648J83
9s932,685$ 0.02500
$ 2,398317s 5,r90J34
$215.97i (rs6:t42)
s 22,960,537
$ 1854386
262,195249
t 0.02500
$ 6,554,881
I 14,451370
3200.38
$ (103,779)
24,165
$190.s4
s 4,6{X,461 $
23,920
s196.88
4,7(B338 S
24,034
3209.,14
s933:193
72,t19
s198.94J t4347,s92 I
t43,076
3198.85
28A5t228
45,964,t45
3,W#r
530,ffi386
0.02399
12,725478
29331206
s205.00
(879878)
l0r9l
$l I t.94
t230289
s
$
3
$
$
t
8
9
l0
ll
t2
l3
t4
l5
l6
t7
l8
s
$
s
17y - 113)
RctcnlF Rrpfits
Page 3
(16) r (17)s
RcrytarcRcfots $
RcvcurReports $
Revcmr Reports
Pogc I $(2t)x@2) $
Pagc I wtdavg 3
(23) x (24) $
(le) - (20) - (23) - (25) 3
Q)-Q6) S
$ 210,630 s
$ 25,863 $
?,137,756
$ 0.02500 s
$ 53,4.14 $
s 0.02317 s
$ 49,532 S
3 81,792 S
941.44
3 t l3,l,l8 I
$ 723,843 3
$ 78J61 3
7,582,553
i 0.02500 $
t 189164 S
$ 0.02317 3
s 175,688 3
$ 280,030 0
i54.32
J 309J16 I
1,650
3109.,14
180J68 $
t,124
3l t3'07
194,940 $
t,78 t
$12029
2t4239
5,155
3l14.40
589,746 $
262,879
26,023
2,8t3,794
0.02500
7034s
0.023 l7
65,t96
101,3 l6
S6l.,l0
79252
250J33
26,675
2,63 r,003
0.02500
65,775
0.02317
60,960
96923
354.42
lr7316
t,632,t27
t68324
17,549913
0.02376
417,000
0.02389
4t9242
627,560
$57.10
602J29
3t Cutm Rrtc 1.00%1.00%l.$va
CumrlativcN@,RcaidrdhlDcftrral(RcbsteVsuchrge E(29),(30),(32)) $ (509,816) I (237J09) $ (277,178)
PrirCakadar Yoar Subdct Idcrcd
Prior Caleodr Yea Subsa Bahcc
CImt CsladrrYm Subset IDtffit
TdalCumrlative Defcmt ltu(34)$ (2,E00,630) 3 (r,70r,096) $ (r,789,%3)
34
35
36
!7
38
lD Fixed Cost Adjustment Report Q42O2L/ Electric Deferral Page 2 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th Quarter 2021
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechrnism (Idaho)
Development ofNatural Gas Deferrals (12 Months Ended June 2022)
AVtl-c-17-01 FCA Besc - Rrtes Effective llll20l9,Etith Sch 172 Tax Rcform Adj - Rates Effective lll20l9
AW-G-21-01 FCA Base - Rates Effective 0910112021
4th Quarter
Line 2O2l
No. Source Oct-21 Nov-21 Dec-21 Totd
2021
Iotel
1,t4,393
(3) - (26)
(4) - (27)
(2) - (28)
I
2
3
4
5
6
7
8
9
l0
ll
t2
l3
t4l)
l6
t7
l8tv
20
2l
z2
23
24
25
26
27
28
30
3l
32
33
34
35
36
37
38
39
40
4t
42
43
44
45
46
(a)
Residential Group
Total Actul Billed Custonrs
Total Actual Usage (Therns)
Total Actual Base Rate Reverue
Total Actual Fixed Charge Revenue
Existine Customqs
Actual Custome6 on System During Test Year
Montily FCA Revenue per Custorret
Fixed Cosl Adjutrrrnt Revenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Actul Usage (Them)
Custonrr Fixed Cost Adjustment Revenue
Residential Revere Per CustonEr Received
Existing Cusrorrr Defeml - Swharge (Rebate)
Ns9ttgwry
Actual Customes New Since Test Year
Monthly FCA Rcvenue per CutotrEr
Fixed Cost Adjustrent Revenue
Actul Base Rate Revenue
Actual Fixed Chargs Revenue
Actual Usage (Themx)
Fixed Prcduction md UG Stomge Rate per Thern
Fixed Prcduction and UG Stomgs Revenue
Customer Fixed Cost Adjustnent Rev€nue
Residemial Reveme Per CutorEr Received
New Cutorner Defenal - Sucharge (Rebate)
Toal Resilkmial Dc&rnl - Surobdre Eabd.)
Dsfcrlal - Revem}o Relatrd Expenses
fttertst on Dsftltal
Monthly Rcsldentlel Deferrel Totds
Cunulative Residential Defeml (Rebate)/Surcharge
Prior Calerdar Year Subs€t Inlercst
Prior Calendar Year Subset Balance
Clmm Calendar Year Subset lnterest
o)
Revenue Repofia
Revenu€ Reports
Revenue Reports
Revenue R€ports
(t) - (22)
Page 3
(7) x (8)
(l l) - (12) -(15)
(e) - (16)
Revenue Reports
Page 3
(22) x(23)
(e) - (33)
(r8) + (35)
Rov Conv Factor
Customr Deposit Rate
Avg Balancc Calc
0)(m)(n)
89,465
4.'7?5.522
$ 2,63r.984
$ 538,684
89.735
7,688,686
$ 3.880.851
$ s39,770
89,898
I 1,680.297
$ 5.601.338
$ 541.200
(r)
269,098
24,@4,505
$12,tt4,t76
$ 1,619,653
(s)
535,956
27,926,820
$ 1s,427,800
s 3,228,227
84,875 84,850 84,827
$26.91 $45.18 $55.39
$ 2,284,t39 $ 3,833,679 $ 4,698,393
$ 2,s44,594 $3,716,769 $ 5,339,052
s 5r2,2t4 S 512,086 $ sl 1,935
4,588,315 7,38r,34r r 1,155,239
$ 2,032,380 $3,204,684 $ 4,827,tt7
$23.95 $37.77 $56.91
s 25t,759 $ 628,996 $ (t28,724)
254,552 496.444
s42.49 S25.29
$ 10,816,2r2 $ 12,556,899
$l 1,600,415
s 1,536,234
23,t24,894
$t4,645,632
s 3,000,472
26,688,886
4,590 4,885
525.2t $42.32
$ I 15,698 $ 206,728 $
$ 10,064,181 $ tl,645,160
s39.54 $23.46
$ 752,031 $ 9l r,738
t4,546 39,512
$40.25 $19.05
$ 585,50t $ 752,709
$ 513,760 $ 782,168
$ 83,419 $ 227;t5s
$ 969,610 $ 1,237,934
5.071
$5 1.88
263,075
Revenue Reports
Revenue Reports
Revenue Reports
Page I $
(30) x (3 l) $
(26) - (27) - (30) - (32) S
$ 87,390 $ 164,083 S 262,281
$ 26,470 S 27.684 $ 29.265
t3'7.20'.7 307.345 525.059
$
$
$
$$
s
$
$
0.02812 $
3,859 $
57,062 $
$r2.43
58,636 $
310,396 $
(r,3sl) $
1.$tr/o
303 $
0.028 l2
8,644
127,756
$26. l5
78,972
0.02812
14,767
2t8,255
$43.04
44,820
(E3,904)
365
1.00%
985
$ 0.02599 $
$ 27,269 $
$ 403,072 $
$27.71
$ 182,429 $
0.02599
34,358
520,055
$13. l6
232,654
701,968 $
(3,082) $
1.00%
725 g
$ 934,460 S
s (4,06e) $
$ 2"014 $
(5,283)
2$90
$ 309y3{7 S 705,611 $ (82,553)
x(37), (38), (40)) $ 518,,141 S 1,224,053 $ I,141,500
S 932,,1Ui S I'l,ll'500
lD Fixed Cost Adjustment Report Q42O2L / NaturalGas Deferral Page 3 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th Quarter 2021
Avista Utilities
Nrturul Gas Fixed Cost Adjustment Mechanism (Idaho)
Development ofNatural Gas Deferrals (12 Months Ended June 2022)
AVLI-G-17-01 FCA Bese - Rrtcs Effcctivc l/l/2019, With Sch 172 Ter Rcform Adj - Rrtcs Elfective lll2;0l9
AVU-G-21-0I FCA Base - Rates Effective09l0ll202l
4th quarter
Line 2u2l
No. Souce Oct-2t Nov-21 Dec-21 Totil
2021
Totd
I
2
3
4
5
6
7
8
9
l0
il
(a)
NonResidentid Group
Total Acnal Billed Cmtonrn
Total Actul Usage (TherrN)
Total Actual Base Rate Revenw
Total Actual Fixed Charge Revenu
Mtisssttus@
Actual CustorErs on System Duing Test Year
Momhly FCA Revenue per Customr
Fixed Cost Adjutmnt Revenue
Actual Base Rate Revenue
12 ActualFixedCharge Revenue
Actul Usge Cfhem)
Customer Fixed Cost AdjutsrEnt Revenu€
Non-Residential Revenw Per Cutomer Received
Existing Customer Defenal - Swharge (Rebate)
New Customqs
Actual CusioGrs New Sirce Test Year
Monthly FCA Revenue per Cutomr
Fixed Cost AdjusttrEnt Revenue
Actual Base Rate Revenue
Actual Fixed Charge Revenue
Actul Umge (Them)
TotrlNon RcsilerialDcfunl - Suchargp Bcbae)
Dcfcrnl- Rcvcor Rchtcd Eryemcs
htr@stonDeftn8l
Monthly NorRecldeufi lleferral Totalc
Cumlative Non-Residential Deft ml
(Rcbate/Srcharge
Prior Caleodar Year Subset Intercst
Prior Calendar Year Subsct Balarce
Current Calendar Year Subset lnterest
Total Cumlative Deferra I
(b)
Revenue Reports
Revenue Reports
Revenue Reports
Reverue Reports
(r) - (22)
Page 3
(7) x (8)
(l l) - (12) -(15)
(e) - (16)
Revenue Reports
Page 3
Q2)x(23)
Revenue Reports
Revenue Repons
Revenue R€pofts
(e) - (33)
(rE) + (3s)
RwCom'FEctc
Customr D€posit Rate
AvgBalare Calc
(l)(m)(n)
I,554 t.550
1.958.649 2.450.854
474.092 S 626.136
158.6?0 $ t58.25 I
G)G)
4,661 9,337
7,95t,335 |,265,221
t,943,42t $ 2,989,539
476,230 S 97t,420
4,623 9,t57
s364.7t 5274.t9
$ 1,686,048 $ 2,510,743
1.557
3.54 1,832
843. I 93
l 59.308
1,541 t,537
$284.t7 $380.76
$ 437,912 S 585,226 $
1,545
$429.07
662,9t0
(3) - (26)
(4) - (27)
(2) - (28)
$ 466,279 $ 616,450 $ 834,079
$ 155,733 $ 156,925 $ 158,084
t,928,971 2,409,645 3,505,506
$ 1,916,808
$ 470,742
7,844,122
$ 2,919,618
$ 951,056
I I,010,107t3t1l)
t6
t7
l8tvzv
2t
22
23
24
25
26
27
28
JU
3l
32
33
34
35
36
37
3E
39
40
4l
42
43
44
45
46
47
$ 310,546 $ 459,525 $
$201.52 S298.98
$ l2't,366 $ 125,700 $
t,u6,066 $ 1,968,562
$312.80 $214.98
239,982 $ 542,t82
675,995
9437.54
(r 3,085)
l3
s242.34
$ 3,150 $
l-1
$324.7t
4,22t $
t2
$365.91
4,391
0.03034
l,102
6,788
$565.63
(2,397)
38
s309.54
l 1,763 $
s 0.02781 $
$ 3,253 $
$ 17,872 $
$470.32
$ (6,10e) $
180
$188.17
33,871
0.0278 l
7,407
42,t49
$234. l6
(8,278)
$
$
$
7.81 I $
2,931 $
29.678
9.1 l4
t.224
36.326
9.686 $
t,326 $
4 1.208
$ 26,613 $ 69,921
$ s,488 $ 20,364
t07,2t3 255,1 15
Fixed Prcduction ard UG Stomge Rate per Them Page I wtd avg $
Fixed Prcduction and UG Storage Revenue (30) x (3 I ) $
Cwtomr Fixed Cosl Adjusmlent Revenue (26) - (27) - (30) - (32) $
Non-Residential Revenue Per Customer Received
New CustotrEr Defenal - Smharge (Rebate)
0.03034 $ 0.03034 S
901 $ 1,250 $
3,975 $ 7,109 $
5305.80 $5,16.85
(82s) S (2,888) $$
$
$
$
(r5,1E2)
67
1.00%
450
126,541 $ t22,El3 I
651) $ (535) $1.00% t.w%
301 s 405 $
I 23t,872 S 533,903s (r,orE) 3 e,581)
$ r,157 I t,479
i 126?yt i r22,6&t $ G{p61)
E(37), (38), (40)) $ 425,082 $ 547,765 $ 532,801
Res lire(43) +Non-Res
lhe (43) $ 943,523 $ 1,771,817 $ 1,674,300
s 2:!4,011 $ 532,mr
lD Fixed Cost Adjustment Report Q4 2O2t / Natural Gas Deferral Page 4 of 9
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2021
Balance Sheet Accounts
FCA Deferrsd Revonue
FGrc
Acct
Jurisdiction:ID
ll0
lll
tt2
ll0
lll
tl2
l0
il
t2
l0
lt
t2
Prlor Year FCA
3.s3
3.87
49377.83
309,347.t4 5r
t.2s
.67 l3
272,106.52
709.46
790.02 I
12
7U.70 -172,665.24
AocoMing
Poriod
Bogimiry
Bohrc
5l
t.E7
! 78.50
.58
7&.70
DEFERRED
ASSET.DEC,OUPLING DEFERRED
82329
. NON RES
Fcrc
Acct Fatc Dosc
Accotditrg
Scrryico }cciod
l0
ll
t2
l0
l1
t2
l0
II
t2
Bcgiming
Baleoc
-2266353.60 2266353.&
0.00 0.00
-271.06
-325,538.54 325,s3E.54
0.00 0.00
0.00 0.00
BrlucG
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.000.00
0.000.000.00
0.000.00
.01
il
t2 0.00
lD Fixed Cost Adjustment Report Q42O2L/ Accounting Balances Page 5 of 9
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2021
Dc,lblrsd Rovenue Approyed for Recovery
Surcharge
ASSET- OECOUPLING
182328
. NON
F€rc
Acct Ferc Act{
Accouting
Servios Pcriod
l0
II
t2
l0
il
t2
l0
ll
t2
l0
n
12
gegiming
Balanoc
0.00
0.00
0.00
0.00
0.00
759.06
0.00
0.00
0.00
0.00
0.00
53.71 l
0.00
Bqlmce
0.00
0.00
0.00
0.00
4.91
0.00
0.00
0.000.00
-l
0.000.00
0.000.000.00
LIqBLTY DECOUPLING REBAT
Aoct Acct Dosc Servicc Pcriod Bslare lroffily r'diagBalaoce
l0 0.00 79 79
ll 2.64
12 -r,955,012.64 265,946.40 -1,689,066.24
l0
lll .53
lt2 a94129.10 43,832.6E -250,596.42
ll0 0.00 0.00 0.00
lll 0.00 0.00 0.00
1t2 0.00 0.00 0.00
It0 t2 .38
lll .()
t2 -126257.40 14207.54 -112,049.86
5-1
.53
10
.38 -l
lD Fixed Cost Adjustment Report Q4 2O2L / Accounting Balances Page 5 of 9
Juridiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2021
Accumulabd Ddenod lncome Tax
-F
Acct
Jurisdiction:ID
Accou@
P€riod
l0
1l
l2
l0
ll
t2
lncome Statement Aocounts
Defiered Rcvenue
18.76 -101 14.79
4.79 .52
-2E3,737.52 177299.88 -106437.64
Bceimfus
407 7t5.64 .09 4t 73
ADFIT DECOUPLING DEFERRED REV
ADF]T DECOUPLING DEFERRED REV
ADF]T DECOUPLING DEFERRED REVffi
ADF]T DECOUPLING DEFERRED REV
AE'F]T DEOOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
283328
]tl3 Accorfitftrg
Pcrtod
AegIffiS
Bahmc
.19 -l
3527,810.90 -828991.05
540,013.49
Amort of Prlor Porlod D€6emd Revonue
579268.08
13 -r
NOI.I.RES OECOUPLIN
NON.RES DECOUPLIN
--Tcir. .-
Accr F.ltAad Dosa
eocdmtogSereic. Pcriod
Bogftning
Balmc
l0
It
12 -l0l
l0 10.36
n
t2 l6
l0 -320,0E6.00
lt
l2 .99
l0 -116,828.84 -l .47
1l
t2 -141
-l257
-l
l3
72
l3
l6
-l
-l
-l79
!D Fixed Cost Adjustment Report Q4 2O2L / Accounting Balances Page 7 of 9
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2021
lnterest Expense/lncome
INTEREST INCOME - DECOUPLINGL
INTEREST INCOME - DECOUPLINGtr
INCOME. DECOUPLING]
INCOME. DECOUPLINGi
INTEREST INCOME . DECOUPLINGI
INTEREST INCOME - DECOUPLING:
419328
Ferc
Acct
't328
Jurisdiction:lD
Ferc Acct Desc
EXPENSE - DECOUPLINGL_
Accounting
Senice Period
2021 l0
202t11
2021 t2
t0
202tll
2021 t2
202110
Begiming
Balance
-22 .460 .00 -t ,629 .2s -24 .089 .2s
Activity EndingBalance
5.03
-25.585.03 -1.348.28 -26.933.31
98.49 -604.50
1.802.c)9 - I .l 30.92 -2,933.91
-2.933.91 -1. I 00.09
.7,308.82
16.503.01 87.17 l8
20.690.1 8 3.588.21 24.278.39
39 73 27 250.12
747.11
5.498.46 412.33 5,9 r 0.79
10.79 371.02 8r.81
6.2 8l .81 326.25 6.608.06
109.60
11,856.71
.25 -l 78 -2
t2
l0
t2
Financial Reporting Contra Asset Accounts
EXPENSE - DECOUPLING!
r
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
ING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
2533 I I
Ferc
Acct
Ferc Acct Desc Seruice Accounting Beginning
lr0 0.00
0.00
n2 0.00
ll0 0.00
lll 0.00
|2 0.00
ll0 0.00
lll 0.00
tt2 0.00
ll0 0.00
lll 0.00
tt2 0.00
il0 0.00
lll 0.00
tt2 0.00
ll0 0.00
lll 0.00
tt2 0.00
Monthly Activity Ending Balance
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
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
lll
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
253312
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
ED4563 I I
GONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4953 I I
lD Fixed Cost Adjustment Report Q4 2O2t / Accounting Balances Page 8 of 9
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for each quarter of 202t. 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.
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 4th
Quarter 2021NOTES
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
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 ll22l 255 293 (L271 299
Change in FCA Revenue per Customer -$q.gz 515.66 520.23 -S0.gg 524.01
Deferral per Average Customer 54.92 -515.88 -520.23 $o.gg -524.21
Electric Non-Residential
Change in Use per Customer 17771 32t (158) (493) (L,L07l
Change in FCA Revenue per Customer -528.72 540.25 S18.8S -58.00 522.72
Deferral per Average Customer 528.72 -S+0.+r -518.88 58.00 -izz.at
L9
s7.38
-Sz.ga
208
5L24.7s
-sL24.7s
(71
-s3.46
53.zs
(4)
-s2.35
s2.36
(1e)
-s10.42
$Lo.4z
(12)
-Sg.oz
Sa.sz
oh
2.80/o
33%
-2.50/o
L.Oo/o
-L.6%
-2.7%
-3.0%
-6.6%
(2e) (4e0) (1e1) (so2)
-s7.s0 -s192.49 -s1s0.s3 -5226.L9
s3.s7 s192.4e s1so.s3 522L.76
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 a2O2t surcharge may not be fully
recovered bV L2/3L12023 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.
lD Fixed Cost Adjustment Report Q4 2021/ Notes Page 9 of 9