20200424March PGA.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170

April 24, 2020

State of Idaho
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8 Suite 201-A
Boise, Idaho 83714

RE: Monthly Deferred Cost Report

Attached is the PGA monthly report of activity in the Gas Deferral Accounts for the month
of March 2020. This information is submitted in compliance with Order Number 34472
issued in the Company’s Purchase Gas Cost Adjustment filing (Case No. AVU-G-19-06).
This report is being filed in electronic format only per approval from the filing center.

For the month of March, commodity costs were higher than the embedded PGA commodity
WACOG, resulting in a surcharge deferral in the amount of $428,262. Demand costs were
lower than the PGA demand WACOG, resulting in a rebate deferral in the amount of
$271,442. The year to date balance in the deferral account (including both commodity and
demand) is a rebate of $676,120 (including interest). The amount of amortization recorded
for the month is $378,640 for a total rebate balance of $599,158 (including interest).

Per Order No. 34472, the Company has included a Quarterly Commodity WACOG Forecast
update in this PGA Monthly Activity Report as Attachment A for the period April 2020 –
March 2021. Due to its confidential nature, it will be sent via overnight mail.

If you have any questions regarding this information please feel free to contact me at
[e-mail] or [phone]. Thank you!

Sincerely,

/S/Kaylene Schultz

Kaylene Schultz
Regulatory Affairs Manager
Regulatory Affairs

Enclosures
RECEIVED
2020 April 24,AM10:53
IDAHO PUBLIC
UTILITIES COMMISSION
Explanation:
To record the monthly deferral of unrecovered commodity and demand costs
related to WA and ID. Also to record the amortization of recoverable costs
for WA and ID.
Seq. Co. FERC Ser. Jur. S.I.Debit Comment
150 001 431600 - INTEREST EXPENSE ENERGY
DEFERRALS
GD ID DL 4.99 0.00 ID Amort CORR
160 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD WA DL 278.92 0.00 WA Amort CORR
170 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 278.92 WA Amort CORR
Totals:1,403,038.69 1,403,038.69
Prepared by Keri Meister
Reviewed by
Approved for Entry
Corporate Accounting use Only
Date
Date
Page 2 of 2
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
431-D&A WA/ID
Last Saved by:
Submitted by:
Approved by:
Keri Meister
Keri Meister
Printed 04/03/2020 at 3:07 PM
Last Update: 04/03/2020 3:05 PM
Approval Requested: 04/03/2020 3:07 PM
Resource Accounting
C
DJ
USD
Effective Date: 202003
4/3/2020
4/3/2020
ID PGA March 2020
1 of 13
Seq. Co. FERC Ser. Jur. S.I.Debit Comment
10 001 431600 - INTEREST EXPENSE ENERGY
DEFERRALS
GD WA DL 9,517.81 0.00 Interest
20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 0.00 728,396.61 Deferral
30 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD WA DL 0.00 Deferral Expense
40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 2,507.95 Interest
50 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD WA DL 0.00 135,535.26 Amortization
70 001 431600 - INTEREST EXPENSE ENERGY
DEFERRALS
GD ID DL 1,255.46 0.00 Interest
80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 0.00 Deferral
90 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD ID DL 0.00 156,819.90 Deferral Expense
100 001 431600 - INTEREST EXPENSE ENERGY
DEFERRALS
GD ID DL 1,311.94 0.00 Interest
110 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 0.00 Amortization
120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 0.00 378,640.06 Amortization Expense
130 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 855.00 0.00 ID Amort CORR
140 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 0.00 859.99 ID Amort CORR
Page 1 of 2
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
431-D&A WA/ID
Last Saved by:
Submitted by:
Approved by:
Keri Meister
Keri Meister
Printed 04/03/2020 at 3:07 PM
Last Update: 04/03/2020 3:05 PM
Approval Requested: 04/03/2020 3:07 PM
Resource Accounting
C
DJ
USD
Effective Date: 202003
ID PGA March 2020
2 of 13
Avista Cor .
D&A WA/ID
Mana er Review
Data In ut Validation Si n‐off/Date
Verify that total amounts agree to the underlying detail on attached system 
reports, noting any exceptions. [source data accuracy and completeness]
Agreed WA/ID Gas Costs Worksheet to detail. Noted that the jurisdiction is 
AN and that service is GD. KM
Attach relevant screen shots of system reports, ensuring that the necessary 
parameters are appropriately displayed. [parameters accuracy and 
Checked necessary parameters are appropriately displayed. KM
Agree total amount(s) to relevant journal entries in the GL. [source data 
accurac  and com leteness
Agreed amounts from GLE to journal. KM
Validate that check totals equal $0 or variances are immaterial (note all 
variances). [report logic accuracy and completeness]
Check totals equal $0. KM
When rolling forward the document, ensure that all formulas are updated 
a ro riatel .
Confirmed that formulas have been rolled forward correctly. KM
Data In ut Validation Si n‐off/Date
Review system parameters to ensure that the appropriate filters are used. 
[parameters accurac  and com leteness
Noted that March data was used in all calculations.   IM
Agree the system report screen shots to the system export data in the report. 
[source data accuracy and completeness]
Agreed amounts from appropriate Nucleus reports into the deferral 
calculation worksheet.  Agreed revenue volumes from reports into deferral 
Verify that total amounts agree to the underlying detail on attached  reports. 
[source data accurac  and com leteness
Totals tie to WA/ID Gas Costs JE worksheets.  Totals agree to deferral 
calculations within the s readsheet. IM
Validate that check totals equal $0 or are immaterial, as noted above. [source 
data accurac  and com leteness
Check totals are all $0. IM
S readsheet Lo ic Validation Si n‐off/Date
Review report to ensure that any assumption and/or threshold for investigation 
used in the document are a ro riate. [com leteness
Noted that March data was used in all calculations.   IM
Spot check formulas to ensure that they have been appropriately rolled forward 
and use the a ro riate in uts. [accurac
IM
Review explanations for all items to ensure appropriateness, and that all 
relevant considerations have been sufficientl  documented.
IM
Review all comments left b  re arer.IM
Ensure all comments/uestions resolved on a timel  basis.IM
NOTE: ANY COMMENT OR QUESTION SHOULD BE DOCUMENTED BELOW
Comment/Question Res onse Follow‐U
Most checking to underlying support is performed on the gas cost journal.
Note a minor interest correction for WA/ID related to amortization.
Preparer Checklist
Reviewer Checklist
ID PGA March 2020
3 of 13
202003-202012 WA-ID Deferral & Amort Mar 4/3/20203:13 PM
Washington/Idaho Gas Costs 202003 202003 Total Demand Demand Commodity Commodity System Allocated to Allocated to Allocated to Allocated to
Demand (Transportation) Costs Expense Calculation Cost Washington Idaho Washington Idaho
NWP Fixed 3,621,735.46
25,725.64 68.68%31.32%69.57%30.43%
(2,265,180.23) 1,382,280.87$ Total Current Demand Costs (excluding refund)2,251,525.13$ 1,546,347.46$ 705,177.67$
210,567.21
8,850.21 Total Commodity Costs to be Allocated 5,262,986.09 3,661,459.42 1,601,526.67
(2,848.33) Imbalance Cost Washington (5,743.18) (5,743.18)
Current Month Estimate 216,569.09$ Imbalance Cost Idaho 423,683.98 423,683.98
182,827.50 Total Commodity Costs before refund 5,680,926.89$ 3,655,716.24$ 2,025,210.65$
- 182,827.50$ Total 7,932,452.02$ 1,546,347.46$ 705,177.67$ 3,655,716.24$ 2,025,210.65$
398,208.81 check - - -
- 398,208.81$
Balance Sheet PGA PGA PGA Balance Sheet PGA PGA PGA100,999.18$ Def Rev Calc Volumes Rate Revenue Def Rev Calc Volumes Rate Revenue
5,215.53 Questar Total 5,215.53$ DEMAND DEMAND
- Schedule 101 16,716,589 0.09651 1,613,318.00 Schedule 101 7,773,497 0.09295 722,546.55
- Schedule 102 20,495 0.09651 1,977.97 Schedule 111 2,732,609 0.09295 253,996.01
- Schedule 111 6,588,074 0.08727 574,941.22 Schedule 112 828 0.09295 76.96
- Schedule 112 14,942 0.08727 1,303.99 Schedule 121 NA - Counterparty Invoice Total - Schedule 121 135,456 0.08727 11,821.25 Schedule 122 NA - Total Demand 10,506,934 976,619.52$
- Schedule 131 0 0.05591 - 10,506,934 0.09295 Total Demand Costs from Purchase Journals 804001/804002 GD AN 2,286,100.98$ Schedule 132 118,162 0.05591 6,606.44 - check
(34,575.85) Schedule 146 3,149,805 0.00054 1,700.89 Total Demand Costs to be Allocated 2,251,525.13$ Total Demand 27,173,363 2,249,181.90$
27,173,363 0.08277 Commodity Purchases (Natural Gas)- check
804000 GD AN 8,030,050.85 COMMODITY COMMODITY
Misc 804000 GD AN Schedule 101 16,716,589 0.15284 2,554,963.46 Schedule 101 7,773,497 0.15199 1,181,493.81
811000 GD AN (21,973.12) Schedule 102 20,495 0.15284 3,132.46 Schedule 111 2,732,609 0.15199 415,329.24
804600 GD AN 1,011,648.33 Schedule 111 6,588,074 0.15284 1,006,921.23 Schedule 112 828 0.15199 125.85
804010 GD AN 8,984.95 Schedule 112 14,942 0.15284 2,283.74 Schedule 121 0 0.15199 -
804730 GD AN 765,529.58 Schedule 121 135,456 0.15284 20,703.10 Schedule 122 0 0.15199 - Total Commodity Costs from Purchase Journals 9,794,240.59$ Schedule 122 429,840 0.15284 65,696.75 Schedule 131 0 0.15199 -
808100/808200 GD AN 1,860,061.43 Schedule 131 0 0.15284 - Schedule 132 0 0.15199 - Total Commodity 10,506,934 1,596,948.90$ Total Commodity 24,023,558 3,671,760.60$ 10,506,934 0.15199
804017 GD AN 22,333.57 24,023,558 0.15284 - check
804017 GD AN 4,166.11
34,575.85 Washington Washington Idaho Idaho Merchandise Processing Fee - DJ467 804018 GD AN 5,284.72 Deferral Calculation Commodity Demand Commodity Demand
WA/ID Off System Revenue 483000/483600/483730 (6,108,177.00)
495028 GD AN (375,000.00) Total Deferral Expenses from above 3,655,716.24$ 1,546,347.46$ 2,025,210.65$ 705,177.67$ 7,932,452.02$ Total Commodity Costs to be Allocated 5,262,986.09$ PGA Deferral Revenue from above (3,671,760.60)$ (2,249,181.90)$ (1,596,948.90)$ (976,619.52)$ (8,494,510.92)$
495000 GD ID 426,202.00 Adjustments -$ -$ -$ -$ Amount to be Deferred (16,044.36)$ (702,834.44)$ 428,261.75$ (271,441.84)$ (562,058.90)
804000 GD ID (2,518.02) (overcollected)/undercollected WA Total (718,878.80)ID Total 156,819.90Total Deferred Commodity Costs 5,680,926.89$ (rebate)/surcharge
7,932,452.02$ JET Entry
Total from DJ 430 Gas Costs 7,932,452.02 1,401,899.78 1,401,899.78
Check - -
1,138.91 1,138.91 CORRECTIONS ADDED TO JE
WASHINGTON IDAHO
ID PGA March 2020
4 of 13
Avista Corporation
State of Idaho
Current Unrecovered PGA Deferral
Account 191010
Month Interest
Annual xfer of
Beginning GL WAND MONTHLY
1.00%(6,125,449.78) 56,200.22 (609,657.34) (5,335.15) (6,684,242.05) (6,684,242.05) -
2.00%- (6,684,242.05) 407,415.81 (536,507.43) (11,247.98) (6,824,581.65) (6,824,581.65) -
2.00%- (6,824,581.65) 3,563,602.23 (828,898.61) (9,095.38) (4,098,973.41) (4,098,973.42) (0.01)
2.00%- (4,098,973.41) 5,047,939.70 (346,692.04) (2,913.92) 599,360.32 789,092.39 189,732.07
2.00%- 599,360.32 (8,499.01) 69,093.07 1,049.43 661,003.81 851,052.10 190,048.29
2.00%- 661,003.81 (1,365,573.06) 348,255.29 253.91 (356,060.04) 445,395.99 801,456.03
2.00%- (356,060.04) (888,662.73) 427,567.10 (977.68) (818,133.36) (627,451.05) 190,682.31
2.00%- (818,133.36) (1,093,822.85) 462,417.90 (1,889.73) (1,451,428.04) (1,260,427.92) 191,000.12
2.00%- (1,451,428.04) (1,126,286.47) 453,357.86 (2,979.82) (2,127,336.46) (1,936,018.01) 191,318.45
2.00%- (2,127,336.46) (1,440,487.55) 341,938.73 (4,461.02) (3,230,346.30) (3,230,345.43) 0.87
2.00%- (3,230,346.30) (309,177.36) (138,176.97) (5,756.71) (3,683,457.34) (3,683,455.59) 1.75
2.00%3,683,457.34 - 83,790.86 (396,089.71) (260.25) (312,559.09) (312,558.21) 0.88 xferred 201807-201910 per PGA
2.00%- (312,559.09) 354,033.40 (365,550.30) (530.53) (324,606.52) (324,606.52) 0.00
2.00%- (324,606.52) 228,016.72 (482,155.36) (752.79) (579,497.95) (579,497.95) (0.00)
2.00%- (579,497.95) 174,211.94 (425,223.19) (1,175.01) (831,684.21) (831,684.21) 0.00
2.00%- (831,684.21) 428,261.75 (271,441.84) (1,255.46) (676,119.77) (831,684.21) (155,564.44)
- (676,119.77) - (676,119.77)
- (676,119.77) - (676,119.77)
- (676,119.77) - (676,119.77)
- (676,119.77) - (676,119.77)
- (676,119.77) - (676,119.77)
- (676,119.77) - (676,119.77)
- (676,119.77) - (676,119.77)
(676,119.77) - (676,119.77)
- (676,119.77) - (676,119.77)
- 428,261.75 (271,441.84) (1,255.46) THIS ROW USED TO CALC JET ENTRY
D A B C
202003 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY:DR CR
Interest Income 419600.GD.ID C
Interest Expense 431600.GD.ID 1,255.46 C
Demand+Comm Def 191010.GD.ID 155,564.44 A+B+C
Deferral Expense 805120.GD.ID 156,819.90 (A+B)
0.00 check s/b 0
Mar tab inadvertantly had plugged cells instead of calculated. Discovered
and fixed in Sept
ID PGA March 2020
5 of 13
Avista Corporation
State of Idaho
Recoverable Gas Costs Amortized
Accounts 191000
Month Interest
Annual xfer of
balance per PGA
Tax Reform /
Beginning Schedule 101 Schedule 111 GL WAND MONTHLY
1.00%- 22,339.58 (6,302,763.03) 10,111,460 pro-rated 918,955.00 3,074,476 pro-rated 279,615.00 (4,752.90) (5,108,945.93) (5,115,802.91) (6,856.98)
2.00%- 1,780.95 (5,107,164.98) 9,766,779 0.09092 887,995.55 3,268,684 0.08676 283,591.02 (7,535.62) (3,943,114.03) (3,951,751.96) (8,637.93)
2.00%- (8,638.80) (3,951,752.83) 11,758,433 0.09092 1,069,076.73 3,777,850 0.08676 327,766.27 (5,422.22) (2,560,332.06) (2,560,331.18) 0.88
2.00%- - (2,560,332.06) 8,099,837 0.09092 736,437.18 2,821,506 0.08676 244,793.86 (3,449.53) (1,582,550.55) (1,582,549.67) 0.88 2.00%- - (1,582,550.55) 4,435,648 0.09092 403,289.12 1,909,235 0.08676 165,645.23 (2,163.47) (1,015,779.67) (1,015,778.80) 0.87
2.00%- (22,687.40) (1,038,467.07) 2,161,977 0.09092 196,566.95 1,184,622 0.08676 102,777.80 (1,481.32) (740,603.64) (740,602.77) 0.87
2.00%- - (740,603.64) 1,473,042 0.09092 133,928.98 1,108,394 0.08676 96,164.26 (1,042.60) (511,553.00) (511,552.12) 0.88
2.00%- - (511,553.00) 1,139,474 0.09092 103,600.98 1,142,095 0.08676 99,088.16 (683.68) (309,547.54) (309,546.66) 0.88
2.00%- - (309,547.54) 1,084,584 0.09092 98,610.38 1,156,521 0.08676 100,339.76 (350.12) (110,947.52) (110,946.64) 0.88
2.00%- - (110,947.52) 1,844,462 0.09092 167,698.49 1,464,015 0.08676 127,017.94 60.68 183,829.59 183,830.47 0.88
2.00%- - 183,829.59 6,421,594 0.09092 583,851.33 2,348,763 0.08676 203,778.68 962.74 972,422.33 972,423.22 0.89
2.00%(3,683,457.34) 17,131.87 (2,693,903.14) 8,684,696 pro-rated 300,322.00 2,760,681 pro-rated 92,138.00 (4,162.79) (2,305,605.93) (2,304,747.58) 858.35
2.00%- - (2,305,605.93) 9,118,426 pro-rated 329,342.64 2,798,527 pro-rated 101,814.00 (3,483.38) (1,877,932.67) (1,877,075.53) 857.14
2.00%- - (1,877,932.67) 9,871,600 0.03604 355,772.46 3,247,879 0.03604 117,053.56 (2,735.87) (1,407,842.51) (1,406,983.95) 858.56
2.00%- - (1,407,842.51) 9,052,000 0.03604 326,234.08 2,971,899 0.03604 107,107.24 (1,985.29) (976,486.48) (975,626.49) 859.99
2.00%- - (976,486.48) 7,773,497 0.03604 280,156.83 2,732,609 0.03604 98,483.23 (1,311.94) (599,158.36) (975,626.49) (376,468.13)
- - (599,158.36) - - - (599,158.36)
- - (599,158.36) - - - (599,158.36)
- - (599,158.36) - - - (599,158.36)
- - (599,158.36) - - - (599,158.36)
- - (599,158.36) - - - (599,158.36)
- - (599,158.36) - - - (599,158.36)
- - (599,158.36) - - - (599,158.36)
(599,158.36) pro-rated pro-rated - (599,158.36) - - (599,158.36) pro-rated pro-rated - (599,158.36)
- 280,156.83 98,483.23 (1,311.94) THIS ROW USED TO CALC JET ENTRY
C A A B
202003 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY:DR CR
Interest Income 419600.GD.ID B
Interest Expense 431600.GD.ID 1,311.94 (B)
Amortization 191000.GD.ID 377,328.12 A+B
Amort Expense 805110.GD.ID 378,640.06 A
0.00 check s/b 0
When calculating prorations, included
$855 schedule 146 amort in error - schedule 146 does not
apply to Idaho Amort
Corrected in 202003
ID PGA March 2020
6 of 13
04/02/20
1Page:
202003Accounting Month:
Print Date:
arpgasbyglest
NUCUTDatabase:
Gas by GL Account - Estimate
ALLDirection:
ALLStrategy:
GDService Code:
ANJurisdiction:
ALLDeal Type:
ALLCounter Party:
NDeal Number Exclusions:
04:54:56 PM
YExclude Intra-Co Heat Rate:
GD
PURCHASE
001-804001-GD-AN-DL
001-804002-GD-AN-DL
TOTALS:
TOTALS:
($41,514.60)
Gas Transportation AN
Variable Transport Charges AN
Dominion Energy Questar Pipeline, LLC
Dominion Energy Questar Pipeline, LLC
Northwest Pipeline Corporation
Northwest Pipeline Corporation-->Avista Corporation
Northwest Pipeline Corporation-->Clark County PUD No. 1
Northwest Pipeline Corporation-->Duke Energy Marketing America LLC
Northwest Pipeline Corporation-->IGI Resources Inc.
Northwest Pipeline Corporation-->Puget Sound Energy, Inc.
Spectra Energy - Westcoast Energy Inc.
Spectra Energy - Westcoast Energy Inc.
Spectra Energy - Westcoast Energy Inc.
TC Energy Foothills Pipe Lines Ltd.
TC Energy Foothills Pipe Lines Ltd.
TC Energy Gas Transmission Northwest LLC
TC Energy Gas Transmission Northwest LLC-->IGI Resources Inc.
TC Energy NOVA Gas Transmission Ltd.
TC Energy NOVA Gas Transmission Ltd.
Northwest Pipeline Corporation
Spectra Energy - Westcoast Energy Inc.
TC Energy Foothills Pipe Lines Ltd.
TC Energy Gas Transmission Northwest LLC
$3,365.53
($1,425.90)
($14,184.00)
($29,270.23)
$1,850.00
$3,621,735.46
($1,480,748.92)
($422,347.11)
($120,670.60)
($144,201.36)
($97,212.24)
$9,237.80
$93,187.28
$197,011.50
$210,567.21
($2,848.33)
$427,479.04
$25,725.64
$.00
$.00
$8,850.21
ACCTSP
ACCTSP
TPORT
TPORT
TPORT
TPORT
TPORT
TPORT
ACCTSP
ACCTGS
TPORT
TPORT
ACCTGS
TPORT
TPORT
TPORT
ACCTGS
TPORT
TPORT
TPORT
TPORT
$3,365.53
$1,850.00
$3,621,735.46
($1,480,748.92)
($422,347.11)
($120,670.60)
($144,201.36)
($97,212.24)
$9,237.80
($1,425.90)
$93,187.28
$197,011.50
($14,184.00)
$210,567.21
($2,848.33)
$427,479.04
($29,270.23)
$25,725.64
$8,850.21
CURRENT
VOLUME
MMBTU
PRIOR
PERIOD
CURRENT
MONTH
DEAL
TYPECOUNTERPARTY
TOTAL
USD
(CREDIT) DEBITPRIOR PER
VOLUME
MMBTU
ID PGA March 2020 7 of 13
H:\Natural Gas Accounting\Gas Costs\2020 Gas Costs\2020 WA _ID_OR Gas CostsMar 20 -AN only 4/3/20202:20 PM
Washington/Idaho/Oregon Gas Costs Mar-20
GL Account AN
Nucleus Storage
AN JP 408 Injections 808200 GD AN (7,158.00)$
AN JP 408 Withdrawals 808100 GD AN 1,850,726.36$
Total AN JP 164100 GD AN 1,843,568.36$
Clay Basin (QUESTAA) Injections 808200 GD AN / OR (73,266.68)$
Clay Basin (QUESTAA) Withdrawals 808100 GD AN / OR 89,759.75$
Total Clay Basin 164115 GD AA / OR 16,493.07$
OR JP 408 Injections 808200 GD OR -$
OR JP 408 Withdrawals 808100 GD OR -$
Total OR JP Owned 164100 GD OR -$
OR JP 403 Injections 808200 GD OR -$
OR JP 403 Withdrawals 808100 GD OR -$
Total OR JP Leased 164100 GD OR -$
Total Net Storage (Injections)/Withdrawals 1,860,061.43$
NUCUT PURCHASES (GL Estimate Report)
Commodity Purchases 804000 GD AN / OR 8,030,050.85$
Fixed Demand and Capacity Releases 804001 GD AN / OR 2,251,525.13$
Variable Demand (Transport) Costs 804002 GD AN / OR 34,575.85$
Hedge Activity 804010 GD AN / OR 8,984.95$
Financial Settlements 804600 GD AN / OR 1,011,648.33$
Intraco Purchase from Thermal 804730 GD AN / OR 765,529.58$
Cochrane Credit 811000 GD AN / OR (21,973.12)$
Information from other journals -Deferred Costs:
WA Imbalance from DJ 436 804000 GD WA (5,743.18)$
ID Imbalance from DJ 436 804000 GD ID (2,518.02)$
OR Imbalance from DJ 436 804000 GD OR -$
M Chemical Accrual 804000 GD AN 7,000.00$
Broker Fees DJ 471 804017 GD AN / OR 22,333.57$
Mizuho Journal DJ 476 804017 GD AN / OR 4,072.61$
Wells Fargo Journal DJ 476 804017 GD AN / OR 4,166.11$
Merchandise Processing Fee DJ 467 804018 GD AN / OR 5,284.72$
WA/ID/OR Sales for Resale Physical and Bookout -From GSALES 483000/483600/483730 G (6,108,177.00)$
Deferred Exchange Revenue 495028 GD AN (375,000.00)$
GST/HST Recon (Quarterly) DJ 437 804000 GD AN / OR 14,428.21$
WA/ID Buy/Sell Transportation Recovery- pass through 804001 GD AN -$
no longer credited as
per Eric Scott
Entitlement Penalty - Reverse Clearwater partial amount per agreement 495000 GD ID 426,202.00$
483600 GD AN / OR (1,147,589.76)$ Input fr GLE Sales
483000 GD AN / OR (1,409,196.46)$ Input fr GLE Sales483730 GD AN / OR (3,551,390.78)$ Input fr GLE Sales
(6,108,177.00)
Journal # 430 Entry Dr. Cr. Dr. Cr.
244745 ZZ ZZ (Clear MTM on FX for 2 months out)-$ -$ -$ -$ 182374 CD AA (Clear MTM on FX for 2 months out)-$ -$ -$ -$
Total Other Adj -$ -$ -$ -$
Total from GLE 13,940,403.00$ (13,940,403.00)$ Total - NUC (GD / ALL)13,940,403.00$ (13,940,403.00)$
Groome, Carolyn:Recorded a RED entry for March2020 month end. Need to manually reverse when credit is issued in Misc Bills
ID PGA March 2020
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H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2020 ID Calendar Sales Volumes
Idaho Sales Volumes
Consolidated Volumes
March/20 Schedule March/20 February/20 March/20 March/20 Total NotesDescriptionBilledUnbilledUnbilledNet Unbilled
Schedule Summary for Commodity Deferral :8,242,437 4,346,871 3,877,931 (468,940)7,773,4972,820,411 1,312,439 1,224,637 (87,802)2,732,609828000828000000000000000 Notify Rates Dept if used
0 0 0 0 000000
Total Retail Sales for GTI 11,063,676 5,659,310 5,102,568 (556,742)10,506,934
includes interruptible rate schedules
Transportation 146 282,272 282,272 289,235 6,963 289,235
Transportation 147 143,196 143,196 153,460 10,264 153,460
Transportation 159 5,970,545 0 0 0 5,970,545
Transportation 169 0 0 0 0 0
Total transportation 6,396,013 425,468 442,695 17,227 6,413,240
Total sales 17,459,689 6,084,778 5,545,263 (539,515)16,920,174
Schedule Summary for Demand Deferral:
Total Firm Sales 11,063,676 5,659,310 5,102,568 (556,742)10,506,934 Total sales for PGA demand deferral,
excludes interruptible rate schedules
Schedule Summary for Commodity and Demand Amortization:
11,062,848 5,659,310 5,102,568 (556,742)10,506,106
Firm 112 828 0 0 0 828 Annual lump sum amortization
Firm 131 0 0 0 0 0 Annual lump sum amortization
Interruptible 132 0 0 0 0 0 Annual lump sum amortization
Total Firm Sales 11,063,676
Check total sales 17,459,689 6,084,778 5,545,263 (539,515)16,920,174
17,459,689 6,084,778 5,545,263 16,920,174
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03 2020 Regulatory Information Monthly Review WA_ID PGA Deferral-Amort 4/3/2020 1:38 PM
Description GL Account Rate
Schedule Sheet
Nov'18-Oct'19
FERC Natural Gas Interest Rate 4.96%UPDATED QUARTERLY
http://www.ferc.gov/enforcement/acct-matts/interest-rates.asp
Commodity Rate 191010 GD WA 101 - 132 Debit $0.17067 $0.15284 Changes annually with PGA filing
Demand Rates 191010 GD WA 101 Debit $0.10239 $0.09651 Changes annually with PGA filing
102 Debit $0.10239 $0.09651 Changes annually with PGA filing
111/112 Debit $0.09239 $0.08727 Changes annually with PGA filing
121/122 Debit $0.09225 $0.08727 Changes annually with PGA filing
131/132 Debit $0.05950 $0.05591 Changes annually with PGA filing
146/126/116 Debit $0.00054 $0.00054 Changes annually with PGA filing
Commodity & Demand (Sch 155)191000 GD WA 101 <Credit>$0.09166 ($0.00409)Changes annually with PGA filing
102 <Credit>$0.09166 ($0.00409)Changes annually with PGA filing
111 <Credit>$0.07625 ($0.01035)Changes annually with PGA filing
121 <Credit>$0.04780 ($0.01035)Changes annually with PGA filing
131 <Credit>$0.00000 $0.00000 Changes annually with PGA filing
146 <Credit>$0.00000 $0.00000 Changes annually with PGA filing
Customer Deposit Rate changes annually 2.00%UPDATED ANNUALLY IN JANUARY
Check IPUC website (Year 2020 Order # 34482)
Commodity Rate (Without GTI)191010 GD ID 101 - 132 Debit $0.16886 $0.15199 Changes annually with PGA filing
Demand Rate 191010 GD ID 101 - 112 Debit $0.09584 $0.09295 Changes annually with PGA filing
Commodity & Demand (Sch 155)191000 GD ID 101 Debit $0.09092 $0.03604 Changes annually with PGA filing
111 Debit $0.08676 $0.03604 Changes annually with PGA filing
146 Debit $0.00263 $0.00000 Changes annually with PGA filing
ID PGA March 2020
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Idaho Amortization
CORRECTION ENTERED
201911 201912 202001 202002 201911 201912 202001 202002 201911 201912 202001 202002 202003
805110.GD.ID (393,315.00) (431,154.00) (472,826.02) (433,341.32) (392,460.00) (431,154.00) (472,826.02) (433,341.32) 855.00 - - - 855.00
191000.GD.ID 389,152.93 427,672.05 470,091.58 431,357.46 388,297.22 427,670.62 470,090.15 431,356.03 (855.71) (1.43) (1.43) (1.43) (859.99)
431600.GD.ID 4,162.07 3,481.95 2,734.44 1,983.86 4,162.78 3,483.38 2,735.87 1,985.29 0.71 1.43 1.43 1.43 4.99
(0.00) (0.00) - 0.00 (0.00) (0.00) 0.00 0.00 (0.00) 0.00 0.00 0.00 0.00
Washington Amortization Interest
CORRECTION ENTERED
201911 201912 202001 202002 201911 201912 202001 202002 201911 201912 202001 202002 202003
805110.GD.WA 187,141.00 138,933.00 160,241.24 150,798.06 187,141.00 138,933.00 160,241.24 150,798.06 - - - - -
191000.GD.WA (181,985.69) (134,215.42) (156,522.84) (147,707.10) (181,710.32) (134,214.17) (156,521.69) (147,705.95) 275.37 1.25 1.15 1.15 278.92
419600.GD.WA (5,155.31) (4,717.58) (3,718.40) (3,090.96) (5,430.68) (4,718.83) (3,719.55) (3,092.11) (275.37) (1.25) (1.15) (1.15) (278.92)
- (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) - (0.00) (0.00) (0.00)
ORIGINALLY RECORDED SHOULD HAVE RECORDED CORRECTION NEEDED
ORIGINALLY RECORDED SHOULD HAVE RECORDED CORRECTION NEEDED
When calculating pro-rations in 201911, included $855.00 from Schedule 146 in error. Schedule 146 does not apply to Idaho Amortization.
When calculating interest in 201911,the Large Customer Refund of $121,937.23 was calculated at 1/2 months interest in error. Should be treated same as the
annual transfers for the PGA and get full months interest calculation. (current months amort is only amount that should be calculated at 1/2 months interest).
ID PGA March 2020
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ID PGA March 2020
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ID PGA March 2020
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