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20201218November PGA Report.pdf
Demo of StampPDF by Appligent, Inc. http://www.appligent.comDemo of StampPDF by Appligent, Inc. http://www.appligent.com Avista Corp. 1411 East Mission P.O. Box 3727 Spokane, Washington 99220-0500 Telephone 509-489-0500 Toll Free 800-727-9170 December 18, 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 November 2020. This information is submitted in compliance with Order Number 34825 issued in the Company’s Purchase Gas Cost Adjustment filing (Case No. AVU-G-20-04). This report is being filed in electronic format only per approval from the filing center. For the month of November, commodity costs were higher than the embedded PGA commodity WACOG, resulting in a surcharge deferral in the amount of $113,721. Demand costs were lower than the PGA demand WACOG, resulting in a rebate deferral in the amount of $257,048. The year to date balance in the deferral account (including both commodity and demand) is a rebate of $143,446 (including interest). The amount of amortization recorded for the month is $409,884 for a total surcharge balance of $1,159,086 (including interest). If you have any questions regarding this information, please feel free to contact Marcus Garbarino via email at marcus.garbarino@avistacorp.com or via telephone at (509) 495-2567. Thank you! Sincerely, /S/Joe Miller Joe Miller Senior Manager of Rates and Tariffs Regulatory Affairs Enclosures RECEIVED 2020December 18, AM 8:41 IDAHO PUBLIC UTILITIES COMMISSION Se . Co. FERC Ser. Jur. S.I.Debit Credit Comment 10 001 431600 - INTEREST EXPENSE ENERGY DEFERRALS GD WA DL 489.51 0.00 Interest 20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 0.00 361,974.95 Deferral 30 001 805120 - DEFER CURRENT UNRECOVERED GAS COSTS GD WA DL 361,485.44 0.00 Deferral Expense 40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 3,287.21 Interest 50 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD WA DL 125,478.21 0.00 Amortization 60 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD WA DL 0.00 122,191.00 Amortization Expense 70 001 431600 - INTEREST EXPENSE ENERGY DEFERRALS GD ID DL 119.44 0.00 Interest 80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 0.00 143,446.21 Deferral 90 001 805120 - DEFER CURRENT UNRECOVERED GAS COSTS GD ID DL 143,326.77 0.00 Deferral Expense 100 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 1,587.59 Interest 110 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD ID DL 411,471.59 0.00 Amortization 120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 0.00 409,884.00 Amortization Expense 130 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 0.00 817,247.86 Balance transfer per PGA filing 140 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD WA DL 817,247.86 0.00 Balance transfer per PGA filing 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 12/04/2020 at 12:28 PM Last Update: 12/04/2020 12:26 PM Approval Requested: 12/04/2020 12:28 PM Resource Accounting C DJ USD Effective Date: 202011 ID PGA November 2020 Page 1 of 21 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. Se . Co. FERC Ser. Jur. S.I.Debit Credit Comment 150 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD WA DL 104,173.57 0.00 WA Large Customer Refund 160 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD WA DL 0.00 104,173.57 WA Large Customer Refund 170 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 0.00 325,707.38 Balance transfer per PGA filing 180 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD ID DL 325,707.38 0.00 Balance transfer per PGA filing 190 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD ID DL 0.00 1,998.87 ID Large Customer Refund 200 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 1,998.87 0.00 ID Large Customer Refund Totals:2,291,498.64 2,291,498.64 Prepared by Keri Meister Reviewed by Approved for Entry Corporate Accounting use Only Date 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 12/04/2020 at 12:28 PM Last Update: 12/04/2020 12:26 PM Approval Requested: 12/04/2020 12:28 PM Resource Accounting C DJ USD Effective Date: 202011 12/4/2020 ID PGA November 2020 Page 2 of 21 Washington/Idaho Gas Costs 202011 202011 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 3,504,905.29 NWP Variable 27,133.02 68.81%31.19%67.69%32.31%NWP Capacity Release (2,192,109.91) NWP Total (excluding Refund)1,339,928.40$ Total Current Demand Costs (excluding refund)2,245,501.16$ 1,545,129.35$ 700,371.81$ TC Energy GTN Fixed 203,774.69 TC Energy GTN Variable 7,495.56 Total Commodity Costs to be Allocated 5,749,519.69 3,891,849.88 1,857,669.81 TC Energy GTN Capacity Release (1,115.87) Imbalance Cost Washington 133,611.33 133,611.33 Current Month Estimate 210,154.38$ Imbalance Cost Idaho 69,201.61 69,201.61 TC Energy Foothills Fixed 217,416.58 Total Commodity Costs before refund 5,952,332.63$ 4,025,461.21$ 1,926,871.42$ TC Energy Foothills Variable Foothills Total 217,416.58$ Total 8,197,833.79$ 1,545,129.35$ 700,371.81$ 4,025,461.21$ 1,926,871.42$ TC Energy NOVA (AB System) Fixed 413,209.27 check - - - TC Energy NOVA (AB System) Variable NOVA Total 413,209.27$ Spectra Westcoast Fixed 97,306.86 Spectra Westcoast Variable Balance Sheet PGA PGA PGA Balance Sheet PGA PGA PGASpectra Total 97,306.86$ Def Rev Calc Volumes Rate Revenue Def Rev Calc Volumes Rate Revenue Dominion Energy Questar Fixed 2,114.25 Questar Total 2,114.25$ DEMAND DEMAND Schedule 101 17,131,912 pro rated 1,664,319.00 Schedule 101 8,733,854 pro rated 762,687.00 Third party capacity release - Schedule 102 25,911 pro rated 2,517.00 Schedule 111 2,224,479 pro rated 190,447.00 Other Pipeline Fixed charges - Schedule 111 5,799,551 pro rated 506,241.00 Schedule 112 48,279 pro rated 4,286.00 Other Capacity Release credit - Schedule 112 23,789 pro rated 2,014.00 Schedule 131 0 pro rated - Counterparty Invoice Total -$ Schedule 131 0 pro rated - Schedule 132 0 pro rated - Thermal Transport - Schedule 132 81,554 pro rated 4,506.00 Total Demand 11,006,612 957,420.00$ Intracompany Transportation Optimization - Schedule 146 2,899,599 pro rated 1,549.00 11,006,612 0.08699 Total Demand Costs from Purchase Journals 804001/804002 GD AN 2,280,129.74$ Total Demand 25,962,316 2,181,146.00$ - check less variable costs charged to Commodity (34,628.58) 25,962,316 0.08401 Total Demand Costs to be Allocated 2,245,501.16$ - check Commodity Purchases (Natural Gas) Commodity Physical 804000 GD AN 11,675,632.82 COMMODITY COMMODITY Misc 804000 GD AN Schedule 101 17,131,912 pro rated 2,778,956.00 Schedule 101 8,733,854 pro rated 1,432,888.00 Cochrane Credit 811000 GD AN (15,056.88) Schedule 102 25,911 pro rated 4,201.00 Schedule 111 2,224,479 pro rated 372,533.00 Financial Settlements 804600 GD AN (1,220,849.01) Schedule 111 5,799,551 pro rated 950,439.00 Schedule 112 48,279 pro rated 7,729.00 Foreign Exchange Hedge Activity 804010 GD AN (70,529.84) Schedule 112 23,789 pro rated 4,417.00 Schedule 131 0 pro rated - Intraco Purchase from Thermal 804730 GD AN 727,053.61 Schedule 131 0 pro rated - Schedule 132 0 pro rated - Total Commodity Costs from Purchase Journals 11,096,250.70$ Schedule 132 81,554 pro rated 12,917.00 Total Commodity 11,006,612 1,813,150.00$ Storage (Injections)/Withdrawals 808100/808200 GD AN 1,162,731.62 Total Commodity 23,062,717 3,750,930.00$ 11,006,612 0.16473 GST Qtrly - DJ437 804000 GD AN - 23,062,717 0.16264 - check M Chemical Accrual 804000 GD AN 7,000.00 - check Broker Fees - DJ471 804017 GD AN 26,871.88 Mizuho Broker Fees - DJ476 804017 GD AN 3,131.07 Wells Fargo - DJ476 804017 GD AN 1,788.24 plus variable costs from Demand 34,628.58 Washington Washington Idaho Idaho Merchandise Processing Fee - DJ467 804018 GD AN 4,989.84 Deferral Calculation Commodity Demand Commodity Demand WA/ID Off System Revenue 483000/483600/483730 (6,212,872.24) Deferred Exchange Revenue 495028 GD AN (375,000.00) Total Deferral Expenses from above 4,025,461.21$ 1,545,129.35$ 1,926,871.42$ 700,371.81$ 8,197,833.79$ Total Commodity Costs to be Allocated 5,749,519.69$ PGA Deferral Revenue from above (3,750,930.00)$ (2,181,146.00)$ (1,813,150.00)$ (957,420.00)$ (8,702,646.00)$ ID Entitlement Penalty 495000 GD ID Adjustments -$ -$ -$ -$ WA Imbalance - DJ436 804000 GD WA 133,611.33 Amount to be Deferred 274,531.21$ (636,016.65)$ 113,721.42$ (257,048.19)$ (504,812.21) ID Imbalance - DJ436 804000 GD ID 69,201.61 (overcollected)/undercollected WA Total (361,485.44)ID Total (143,326.77)Total Deferred Commodity Costs 5,952,332.63$ (rebate)/surcharge Total Net Gas Costs 8,197,833.79$ Total from DJ 430 Gas Costs 8,197,833.79 JET EntryCheck- Debits Credits 1,042,370.96 1,042,370.96 - add Nov balance transfers/customer refunds: 1,249,127.68 Total JET Entry: 2,291,498.64 WASHINGTON IDAHO 202009-202012 WA-ID Deferral & Amort Nov 12/4/202012:34 PM ID PGA November 2020 Page 3 of 21 Avista Corporation State of Idaho Current Unrecovered PGA Deferral Account 191010 Month Ending Interest Rate Annual xfer of balance per PGA to 191000 Beginning Balance Commodity Demand Interest Ending Balance GL WAND BALANCES MONTHLY RECON 201812 1.00%(6,125,449.78) 56,200.22 (609,657.34) (5,335.15) (6,684,242.05) (6,684,242.05) ‐ 201901 2.00%‐ (6,684,242.05) 407,415.81 (536,507.43) (11,247.98) (6,824,581.65) (6,824,581.65) ‐ 201902 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) 201903 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 201904 2.00%‐ 599,360.32 (8,499.01) 69,093.07 1,049.43 661,003.81 851,052.10 190,048.29 201905 2.00%‐ 661,003.81 (1,365,573.06) 347,386.31 253.18 (356,929.75) 445,395.99 802,325.74 201906 2.00%‐ (356,929.75) (888,662.73) 426,690.62 (979.86) (819,881.73) (627,451.05) 192,430.68 201907 2.00%‐ (819,881.73) (1,093,822.85) 461,531.65 (1,893.38) (1,454,066.31) (1,260,427.92) 193,638.39 201908 2.00%‐ (1,454,066.31) (1,126,286.47) 452,485.95 (2,984.94) (2,130,851.76) (1,936,018.01) 194,833.75 201909 2.00%‐ (2,130,851.76) (1,440,487.55) 341,082.93 (4,467.59) (3,234,723.97) (3,230,345.43) 4,378.54 201910 2.00%‐ (3,234,723.97) (309,177.36) (139,090.18) (5,764.76) (3,688,756.27) (3,683,455.59) 5,300.68 201911 2.00% 3,688,756.27 ‐ 83,790.86 (396,089.71) (260.25) (312,559.09) (312,558.21) 0.88 xferred 201807‐201910 per PGA 201912 2.00%‐ (312,559.09) 354,033.40 (365,550.30) (530.53) (324,606.52) (324,606.52) 0.00 202001 2.00%‐ (324,606.52) 228,016.72 (482,155.36) (752.79) (579,497.95) (579,497.95) (0.00) 202002 2.00%‐ (579,497.95) 174,211.94 (425,223.19) (1,175.01) (831,684.21) (831,684.21) 0.00 202003 2.00%‐ (831,684.21) 428,261.75 (271,441.84) (1,255.46) (676,119.77) (676,119.77) (0.00) 202004 2.00%‐ (676,119.77) (149,619.75) 68,475.73 (1,194.49) (758,458.28) (758,458.28) (0.00) 202005 2.00%‐ (758,458.28) (170,196.65) 329,951.02 (1,130.97) (599,834.88) (599,834.88) (0.00) 202006 2.00%‐ (599,834.88) (133,078.72) 366,411.87 (805.28) (367,307.00) (367,307.01) (0.01) 202007 2.00%‐ (367,307.00) (142,122.03) 490,251.29 (322.07) (19,499.81) (19,499.81) (0.00) 202008 2.00%‐ (19,499.81) (266,284.58) 493,560.45 156.90 207,932.97 207,932.97 0.00 202009 2.00%‐ 207,932.97 (227,907.89) 415,239.09 502.66 395,766.84 395,766.84 0.00 202010 2.00%‐ 395,766.84 (82,798.15) 12,137.97 600.73 325,707.38 325,707.39 0.01 202011 2.00% (325,707.38) ‐ 113,721.42 (257,048.19) (119.44) (143,446.21) 325,707.39 469,153.60 202012 ‐ (143,446.21) ‐ (143,446.21) (325,707.38) 113,721.42 (257,048.19) (119.44) THIS ROW USED TO CALC JET ENTRY D A B C 202011 UPDATE DATE MONTHLY TO CALC JET ENTRY JET ENTRY: DR CR Interest Income 419600.GD.ID C Interest Expense 431600.GD.ID 119.44 C Demand+Comm Def 191010.GD.ID 143,446.21 A+B+C Deferral Expense 805120.GD.ID 143,326.77 (A+B) 0.00 check s/b 0 NOVEMBER ENTRY TO XFER BALANCES: 191010.GD.ID 325,707.38 D 191000.GD.ID 325,707.38 ID PGA November 2020 Page 4 of 21 Avista Corporation State of Idaho Recoverable Gas Costs Amortized Accounts 191000 Month Ending Interest Rate Annual xfer of balance per PGA from 191010 Tax Reform / Large Customer Refund Beginning Balance Schedule 101 Volumes Amort Rate Amort Schedule 111 Volumes Amort Rate Amort Interest Ending Balance GL WAND BALANCES MONTHLY RECON 20181 1.00%‐ 22,339.5 (6,302,763.03 10,111,46 pro‐rated 918,955.0 3,074,47 pro‐rated 279,615.0 (4,752.90) (5,108,945.93 (5,115,802.91 (6,856.98) 201901 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) 201902 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 201903 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 201904 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 201905 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 201906 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 201907 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 201908 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 201909 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 201910 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 201911 2.00%(3,688,756.27) 17,131.87 (2,699,202.07) 8,684,696 pro‐rated 300,322.00 2,760,681 pro‐rated 92,138.00 (4,171.62) (2,310,913.69) (2,304,747.58) 6,166.11 20191 2.00%‐ ‐ (2,310,913.69 9,118,42 pro‐rated 329,342.6 2,798,52 pro‐rated 101,814.0 (3,492.23) (1,883,249.28 (1,877,075.53 6,173.7 202001 2.00%‐ ‐ (1,883,249.28) 9,871,600 0.03604 355,772.46 3,247,879 0.03604 117,053.56 (2,744.73) (1,413,167.98) (1,406,983.95) 6,184.03 202002 2.00%‐ ‐ (1,413,167.98) 9,052,000 0.03604 326,234.08 2,971,899 0.03604 107,107.24 (1,994.16) (981,820.82) (975,626.49) 6,194.33 202003 2.00%‐ ‐ (981,820.82) 7,773,497 0.03604 280,156.83 2,732,609 0.03604 98,483.23 (1,320.83) (604,501.59) (599,158.36) 5,343.23 202004 2.00%‐ ‐ (604,501.59) 5,024,136 0.03604 181,069.86 1,669,164 0.03604 60,156.67 (806.48) (364,081.54) (358,729.41) 5,352.13 202005 2.00%‐ ‐ (364,081.54) 2,757,628 0.03604 99,384.91 1,225,202 0.03604 44,156.28 (487.18) (221,027.53) (215,666.48) 5,361.05 202006 2.00%‐ ‐ (221,027.53) 1,756,365 0.03604 63,299.39 1,525,556 0.03604 54,981.04 (269.81) (103,016.90) (97,646.93) 5,369.97 202007 2.00%‐ ‐ (103,016.90) 1,394,760 0.03604 50,267.15 787,141 0.03604 28,368.56 (106.17) (24,487.36) (19,108.44) 5,378.92 202008 2.00%‐ ‐ (24,487.36) 1,094,753 0.03604 39,454.90 1,122,105 0.03604 40,440.66 25.77 55,433.97 60,821.85 5,387.88 202009 2.00%‐ ‐ 55,433.97 1,424,908 0.03604 51,353.68 1,292,034 0.03604 46,564.91 173.99 153,526.55 153,526.49 (0.06) 202010 2.00%‐ ‐ 153,526.55 5,103,355 0.03604 183,924.91 2,385,498 0.03604 85,973.35 480.79 423,905.60 423,905.54 (0.06) 202011 2.00% 325,707.38 (1,998.87) 747,614.11 8,733,854 pro‐rated 326,085.00 2,224,479 pro‐rated 83,799.00 1,587.59 1,159,085.70 423,905.54 (735,180.16) 20201 ‐ ‐ 1,159,085.7 pro‐rated pro‐rated ‐ 1,159,085.7 (1,998.87) 326,085.00 83,799.00 1,587.59 THIS ROW USED TO CALC JET ENTRY C A A B 202011 UPDATE DATE MONTHLY TO CALC JET ENTRY JET ENTRY: DR CR Interest Income 419600.GD.ID 1,587.59 B Interest Expense 431600.GD.ID (B) Amortization 191000.GD.ID 411,471.59 A+B Amort Expense 805110.GD.ID 409,884.00 A 0.00 check s/b 0 NOVEMBER ENTRY ‐ LARGE CUSTOMER REFUND 191000.GD.ID 1,998.87 C 805110.GD.ID 1,998.87 ID PGA November 2020 Page 5 of 21 Washington/Idaho/Oregon Gas Costs Nov-20 GL Account AN Nucleus Storage AN JP 408 Injections 808200 GD AN (385,700.35)$ AN JP 408 Withdrawals 808100 GD AN 1,583,008.54$ Total AN JP 164100 GD AN 1,197,308.19$ Clay Basin (QUESTAA) Injections 808200 GD AN / OR (35,407.18)$ Clay Basin (QUESTAA) Withdrawals 808100 GD AN / OR 830.61$ Total Clay Basin 164115 GD AA / OR (34,576.57)$ 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 1,162,731.62$ NUCUT PURCHASES (GL Estimate Report) Commodity Purchases 804000 GD AN / OR 11,675,632.82$ Fixed Demand and Capacity Releases 804001 GD AN / OR 2,245,501.16$ Variable Demand (Transport) Costs 804002 GD AN / OR 34,628.58$ Hedge Activity 804010 GD AN / OR (70,529.84)$ Financial Settlements 804600 GD AN / OR (1,220,849.01)$ Intraco Purchase from Thermal 804730 GD AN / OR 727,053.61$ Cochrane Credit 811000 GD AN / OR (15,056.88)$ Information from other journals -Deferred Costs: WA Imbalance from DJ 436 804000 GD WA 133,611.33$ ID Imbalance from DJ 436 804000 GD ID 69,201.61$ OR Imbalance from DJ 436 804000 GD OR -$ M Chemical Accrual 804000 GD AN 7,000.00$ in Oracle GL GTN Odorization accrual 804000 GD OR NWNatural Odorization accrual 804000 GD OR Broker Fees DJ 471 804017 GD AN / OR 26,871.88$ Mizuho Journal DJ 476 804017 GD AN / OR 3,131.07$ Wells Fargo Journal DJ 476 804017 GD AN / OR 1,788.24$ Merchandise Processing Fee DJ 467 804018 GD AN / OR 4,989.84$ WA/ID/OR Sales for Resale Physical and Bookout -From GSALES 483000/483600/483730 G (6,212,872.24)$ Deferred Exchange Revenue 495028 GD AN (375,000.00)$ GST/HST Recon (Quarterly) DJ 437 804000 GD AN / OR -$ Entitlement Penalty 495000 GD ID -$ Total Costs for Deferral including net gas costs 8,197,833.79$ Tie to Deferral Entry 483600 GD AN / OR 491,663.25$ Input fr GLE Sales 483000 GD AN / OR (3,921,348.00)$ Input fr GLE Sales 483730 GD AN / OR (2,783,187.49)$ Input fr GLE Sales (6,212,872.24) Total from GLE 14,539,112.06$ (14,539,112.06)$ Total - NUC (GD / ALL)14,539,112.06$ (14,539,112.06)$ - - H:\Natural Gas Accounting\Gas Costs\2020 Gas Costs\2020 WA _ID_OR Gas CostsNov 20 -AN 12/3/202012:54 PM ID PGA November 2020 Page 6 of 21 Idaho Sales Volumes Consolidated Volumes November/20 Schedule November/20 October/20 November/20 November/20 Total Notes Description Billed Unbilled Unbilled Net Unbilled Schedule Summary for Commodity Deferral : Firm 101 6,851,638 3,657,771 5,539,987 1,882,216 8,733,854 Firm 111 2,338,064 1,854,250 1,740,665 (113,585) 2,224,479 Firm 112 48,279 0 0 0 48,279 Interruptible 131 0 0 0 0 0 Notify Rates Dept if used Interruptible 132 0 0 0 0 0 Interruptible 132J 0 0 0 0 0 Total Retail Sales for GTI 9,237,981 5,512,021 7,280,652 1,768,631 11,006,612 Total sales for PGA commodity deferral, includes interruptible rate schedules Transportation 146 351,649 351,629 299,130 (52,499) 299,150 Transportation 147 102,918 102,918 98,466 (4,452) 98,466 Transportation 159 5,904,690 0 0 0 5,904,690 Transportation 169 0 0 0 0 0 Total transportation 6,359,257 454,547 397,596 (56,951) 6,302,306 Total sales 15,597,238 5,966,568 7,678,248 1,711,680 17,308,918 Schedule Summary for Demand Deferral: Firm 101 6,851,638 3,657,771 5,539,987 1,882,216 8,733,854 Firm 111 2,338,064 1,854,250 1,740,665 (113,585) 2,224,479 Firm 112 48,279 0 0 0 48,279 Firm 131 0 0 0 0 0 Firm 132 0 0 0 0 0 Total Firm Sales 9,237,981 5,512,021 7,280,652 1,768,631 11,006,612 Total sales for PGA demand deferral, excludes interruptible rate schedules Schedule Summary for Commodity and Demand Amortization: Firm 101 6,851,638 3,657,771 5,539,987 1,882,216 8,733,854 Firm 111 2,338,064 1,854,250 1,740,665 (113,585) 2,224,479 Interruptible 131 0 0 0 0 0 Notify Rates Dept if used Interruptible 132J 0 0 0 0 0 Special amortization rate 9,189,702 5,512,021 7,280,652 1,768,631 10,958,333 Volumes for PGA Commodity & Demand Amortization Firm 112 48,279 0 0 0 48,279 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 9,237,981 5,512,021 7,280,652 1,768,631 11,006,612 Total Interruptible Sales 0 0 0 0 0 Total Transportation Sales (Schedule 146 - 169) 6,359,257 454,547 397,596 (56,951) 6,302,306 Check total sales 15,597,238 5,966,568 7,678,248 1,711,680 17,308,918 15,597,238 5,966,568 7,678,248 17,308,918 - - - - H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2020 ID Calendar Sales Volumes for pro rating - reverse October unbilled ID PGA November 2020 Page 7 of 21 Description GL Account Rate Schedule Balance Sheet Impact Interest Rates Notes PREVIOUS NE WASHINGTON INTEREST RATE Nov'19-Oct'20 Nov'20-Oct'21 FERC Natural Gas Interest Rate 3.25%UPDATED QUARTERLY Updated for Q4 - DONE https://ferc.gov/enforcement-legal/enforcement/interest-rates WASHINGTON DEFERRAL RATES Commodity Rate 191010 GD WA 101 - 132 Debit $0.15284 $0.1616 Changes annually with PGA filing Demand Rates 191010 GD WA 101/102 Debit $0.09651 $0.0982 Changes annually with PGA filing 111/112 Debit $0.08727 $0.0883 Changes annually with PGA filing 121/122 Debit $0.08727 na 121/122 consolidated w/111/112 in UG-190344 131/132 Debit $0.05591 $0.0564 Changes annually with PGA filing 146/126/116 Debit $0.00054 $0.0005 Changes annually with PGA filing WASHINGTON AMORTIZATION RATES Commodity & Demand (Sch 155)191000 GD WA 101/102 <Credit> ($0.00409)$0.0069 Changes annually with PGA filing 111 <Credit> ($0.01035)$0.0001 Changes annually with PGA filing 121 <Credit> ($0.01035)na 121/122 consolidated w/111/112 in UG-190344 131 <Credit> $0.00000 $0.0000 Changes annually with PGA filing 146 <Credit> $0.00000 $0.0000 Changes annually with PGA filing IDAHO INTEREST RATE Customer Deposit Rate changes annually 2.00%UPDATED ANNUALLY IN JANUARY Stays at 2% for 2020 calendar year Check IPUC website (Year 2020 Order # 34482 Cheryl needs to know when this changes IDAHO DEFERRAL RATES Commodity Rate (Without GTI)191010 GD ID 101 - 132 Debit $0.15199 $0.1614 Changes annually with PGA filing Demand Rate 191010 GD ID 101/111/112 Debit $0.09295 $0.0895 Changes annually with PGA filing IDAHO AMORTIZATION RATES Commodity & Demand (Sch 155)191000 GD ID 101 Debit $0.03604 $0.0373 Changes annually with PGA filing 111 Debit $0.03604 $0.0373 Changes annually with PGA filing 112 Debit $0.00000 $0.0000 Changes annually with PGA filing 146 Debit $0.00000 $0.0000 Changes annually with PGA filing Rates for Resource Accounting 11 2020 Regulatory Information Monthly Review WA_ID PGA Deferral-Amort 11/30/2020 1:56 PM ID PGA November 2020 Page 8 of 21 1 Meister, Keri From:Garbarino, Marcus Sent:Thursday, November 19, 2020 2:09 PM To:Meister, Keri Cc:Schultz, Kaylene Subject:RE: Rate Review - November 2020 Attachments:11 2020 Regulatory Information Monthly Review - KS.xlsx Hi Keri, the rates looked good. The attached version has been updated with the updated 5‐day peak allocation percentage Kaylene sent out this morning and the notes for schedule 121/122 in WA to reflect that they were consolidated into 111/112 (respectively). Thank you, Marcus Garbarino, CPA Manager of Regulatory Affairs 1411 E Mission Ave MSC-23, Spokane, WA, 99202 P 509.495.2567 www.myavista.com From: Meister, Keri <Keri.Meister@avistacorp.com> Sent: Tuesday, November 17, 2020 8:58 AM To: Schultz, Kaylene <Kaylene.Schultz@avistacorp.com>; Garbarino, Marcus <Marcus.Garbarino@avistacorp.com> Subject: Rate Review ‐ November 2020 Good morning, Please review the attached rates review workbook for November 2020. I updated every tab this go around! Thank you, Keri !" # $%&' ((##) * +)(,-(+,#.)# /!+)(, ,+#. %,0 12 $,0 CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or an agent of the intended recipient, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this message and any attachments. ID PGA November 2020 Page 9 of 21 Interoffice Memorandum Rates and Tariff Administration DATE:11/19/20 TO: FROM: Kaylene Schultz SUBJECT: 5-Day Peak Allocator Attached is the latest consecutive 5-Day Peak Firm Sales requirement analysis. This analysis develops the three-year average percentage of firm sales gas purchased and delivered for Washington and Idaho. The average is based on the maximum firm sales requirements for five consecutive days for each of the past three heating seasons. The calculation method used was approved by the Washington Utilities and Transportation Commission in Docket No. U-89-3105. effective November 1, 2020: Washington 68.81% Idaho 31.19% Total 100.00% If you have any questions about this please call me at 2482. The following new percentages for Washington and Idaho should be used Keri Meister (Resource Accounting), Jenn Hossack (Resource Accounting), & Jeanne Pluth (Regulatory Affairs) ID PGA November 2020 Page 10 of 21 NOVEMBER 2020 PGA FILING BACKUP IDAHO ID PGA November 2020 Page 11 of 21 AVISTA CORPORATION manual inputs NOVEMBER 2020 IDAHO PGA ‐ 150 Actual Billed Schedule Revenue Remove RCF Total PGA Cost Percentage Commodity Percentage Demand Commodity Cost Demand Cost (a)(b)(c)(d)(e)(f)(g)(h) [b*c][d*e][d*f] 0101 1,711,01$ 0.99413 1,700,973$ 64.33%35.67% 1,094,23$ 606,737$ 0111 583,679$ 0.99413 580,253$ 64.33%35.67% 373,277$ 206,97$ 0112 12,086$ 0.99413 12,015$ 64.33% 35.67% 7,729$ 4,286$ Schedule Totals 2,306,782$ 2,293,241$ 1,475,242$ 817,999$ ‐ November Unbilled Billed November Unbilled October Unbilled Reversal Total Commodity (g) (m) (s)[g+m+s] Schedule Therms Commodity Rate Demand Rate Commodity Cost Demand Cost 0101 1,094,23$ 894,597$ (555,945)$ 1,432,88$ (i)(j)(k)(l)(m)(n)0111 373,277$ 281,083$ (281,827)$ 372,53$ [j*k][j*l]0112 7,729$ ‐$ ‐$ 7,729$ 0101 5,539,98 0.1614 0.08952 894,597$ 495,94$ 1,475,242$ 1,175,68$ (837,772)$ 1,813,15$ 0111 1,740,665 0.1614 0.08952 281,083$ 155,82$ TRUE TRUE TRUE 0112 0 0.1614 0.08952 ‐$ ‐$ 7,280,652 1,175,68$ 651,76$ Billed November Unbilled October Unbilled Reversal Total Demand (h)(n)(t)[h+n+t] October Unbilled Reversal 0101 606,737$ 495,94$ (339,990)$ 762,68$ Schedule Therms Commodity Rate Demand Rate Commodity Cost Demand Cost 0111 206,97$ 155,82$ (172,353)$ 190,44$ (o)(p)(q)(r)(s)(t)0112 4,286$ ‐$ ‐$ 4,28$ [p*q][p*r]817,999$ 651,76$ (512,343)$ 957,42$ 0101 ‐3,657,771 0.15199 0.09295 (555,945)$ (339,990)$ TRUE TRUE TRUE 0111 ‐1,854,25 0.15199 0.09295 (281,827)$ (172,353)$ 0112 0 0.15199 0.09295 ‐$ ‐$ ‐5,512,021 (837,772)$ (512,343)$ FILE: 11-2020_ID - PGA Rate Changes 12/4/2020 ID PGA November 2020 Page 12 of 21 AVISTA CORPORATION manual inputs NOVEMBER 2020 IDAHO AMORTIZATION ‐ 155 Actual Billed Schedule Revenue Remove RCF Amortization Cost (a)(b)(c)(d) [b*c] 0101 252,642$ 0.99413 251,159$ 0111 86,170$ 0.99413 85,66$ 0112 ‐$ 0.99413 ‐$ Schedule Totals 338,812$ 336,823$ Billed November Unbilled October Unbilled Reversal Total Commodity (d)(h)(l)[d+h+l] November Unbilled 0101 251,159$ 206,752$ (131,826)$ 326,085$ 0111 85,66$ 64,962$ (66,827)$ 83,799$ Schedule Therms Amortization Rate Amortization 0146 ‐$ ‐$ ‐$ ‐$ (e)(f)(g)(h)336,823$ 271,71$ (198,653)$ 409,88$ [f*g]TRUE TRUE TRUE 0101 5,539,98 0.03732 206,752$ 0111 1,740,665 0.03732 64,962$ 0112 0 0.0000 ‐$ 7,280,652 271,71 October Unbilled Reversal Schedule Therms Amortization Rate Commodity Cost (i)(j)(k)(l) [j*k] 0101 ‐3,657,771 0.0360 (131,826)$ 0111 ‐1,854,25 0.0360 (66,827)$ 0112 0 0.0000 ‐$ ‐5,512,021 (198,653) ID PGA November 2020 Page 13 of 21 Revenue By Rate Schedule Data Source: Financial Reporting Gas for ID Data Updated Daily Accounting Period: 202011 Rate Schedule Desc Billing Determinant Meter Qty Usage Qty Revenue Amt YTD Average Meters YTD Usage YTD Revenue Amt 0101 - FIRM AND GENERAL SER RIDER 150 0 -91 1,711,017 0 -657 13,209,970 0111 - FIRM-LARGE GEN SERV RIDER 150 0 0 583,679 0 -1,565 5,170,795 0112 - FIRM-LARGE GEN SERV RIDER 150 0 0 12,086 0 0 100,714 Overall - Total 0 -91 2,306,782 0 -2,222 18,481,479 Page 3 of 4 Run Date: Dec 4, 2020 For Internal Use Only Rider 150 = PGA ID PGA November 2020 Page 14 of 21 Revenue By Rate Schedule Data Source: Financial Reporting Gas for ID Data Updated Daily Accounting Period: 202011 Rate Schedule Desc Billing Determinant Meter Qty Usage Qty Revenue Amt YTD Average Meters YTD Usage YTD Revenue Amt 0101 - FIRM AND GENERAL SER RIDER 155 0 0 -252,642 0 0 -1,941,664 0111 - FIRM-LARGE GEN SERV RIDER 155 0 0 -86,170 0 0 -760,078 0146 - TRANSP SVC CUST GAS RIDER 155 0 0 0 0 0 0 Overall - Total 0 0 -338,812 0 0 -2,701,742 Page 3 of 4 Run Date: Dec 4, 2020 For Internal Use Only Rider 155 = PGA Amort ID PGA November 2020 Page 15 of 21 Avista Utilities State of Idaho Gas Cost Calculation (per Therm) Variable Charges Deferred Exchange Total Estimated Commodity Costs Sales Volumes (to customers)WACOG Volumes Dollars Volumes Dollars Volumes Dollars Dollars Dollars Dollars (a)(b)(c)(d)(a) + (c) = (e) (b) + (d) = (f)(g)(h)(i)(j)(k) Nov‐20 5,991,863 1,064,234$ 4,645,769 821,837$ 10,637,632 1,886,071$ 5,720$ (117,488)$ 1,774,303$ 10,480,198 0.1693$ Dec‐20 6,159,971 1,094,093$ 7,953,141 1,502,348$ 14,113,112 2,596,441$ 4,910$ (116,888)$ 2,484,463$ 13,904,242 0.1787$ Jan‐21 6,134,280 1,089,529$ 8,854,942 1,712,546$ 14,989,222 2,802,075$ 5,388$ (116,400)$ 2,691,063$ 14,767,386 0.1822$ Feb‐21 5,529,930 982,189$ 7,255,527 1,403,219$ 12,785,457 2,385,408$ 4,857$ (116,175)$ 2,274,090$ 12,596,236 0.1805$ Mar‐21 6,298,309 1,118,663$ 4,469,531 835,802$ 10,767,840 1,954,465$ 4,138$ (119,513)$ 1,839,090$ 10,608,480 0.1734$ Apr‐21 905,063 129,324$ 6,338,084 1,012,192$ 7,243,147 1,141,516$ 5,761$ (120,675)$ 1,026,602$ 7,135,951 0.1439$ May‐21 996,263 142,356$ 2,882,791 443,950$ 3,879,054 586,306$ 5,337$ (128,550)$ 463,093$ 3,821,645 0.1212$ Jun‐21 1,015,594 145,118$ 1,728,546 264,813$ 2,744,140 409,931$ 4,282$ (135,413)$ 278,800$ 2,703,528 0.1031$ Jul‐21 1,063,106 151,907$ 1,413,952 223,687$ 2,477,058 375,594$ 4,265$ (137,175)$ 242,684$ 2,440,398 0.0994$ Aug‐21 1,064,269 152,073$ 1,412,047 224,374$ 2,476,316 376,447$ 1,694$ (137,325)$ 240,816$ 2,439,667 0.0987$ Sep‐21 976,781 139,572$ 2,135,572 337,420$ 3,112,353 476,992$ 1,849$ (130,238)$ 348,603$ 3,066,292 0.1137$ Oct‐21 940,463 134,383$ 6,238,962 1,020,694$ 7,179,425 1,155,077$ 3,722$ (121,350)$ 1,037,449$ 7,073,171 0.1467$ 37,075,892 6,343,441$ 55,328,864 9,802,882$ 92,404,756 16,146,323$ 51,923$ (1,497,190)$ 14,701,056$ 91,037,194 0.16148$ Acct 1 1 1 Commodity New without GTI: use for deferrals Average 0.17109$ 0.1772$ 0.1747$ 40% 60% 20‐009 GRI Funding (no change)0.00040 TOTAL Rate 0.16188 RCF: 1.005873 0.99413 Proposed Rate Proposed WACOG without RCF 0.16188$ New with GTI Proposed WACOG with RCF 0.16283$ Present Rate Present WACOG without RCF 0.15239$ Old with GTI Present WACOG with RCF 0.15328$ Change Change WACOG without RCF 0.00949$ Change WACOG with RCF 0.00955$ 869,405 Index Cost Total Cost to Serve Average Load (including fuel)Executed Hedges Commodity H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2020\ID 2020 Idaho PGA Exhibit D ‐ ID PGA Workpapers (06‐30‐2020) CONFIDENTIAL ID PGA November 2020 Page 16 of 21 Avista Utilities State of Idah Summary of Change GRF:1.00587 Rate Schedule 15 Rate Sch 150 Commodity Rate Sch 150 Demand Total Schedule 150 Rate Sch 150 Commodity Rate Sch 150 Demand Total Schedule 150 Volume Rate Sch 150 Commodity Rate Sch 150 Demand Revenue Old rates Acct 191010 demand 1 Rate Schedule 101 $0.15239 $0.09295 $0.2453 $0.1532 $0.0935 $0.2467 Rate Schedule 101 65,108,413 9,979,81$ 6,087,63$ 16,067,455$ 2 Rate Schedule 111 $0.15239 $0.09295 $0.2453 $0.1532 $0.0935 $0.2467 Rate Schedule 111 25,669,493 3,934,62$ 2,400,09$ 6,334,71$ 3 Rate Schedule 112 $0.15239 $0.09295 $0.2453 $0.1532 $0.0935 $0.2467 Rate Schedule 112 259,288 39,74$ 24,243$ 63,987$ 4 Rate Schedule 131 (no customers $0.15239 $0.0000 $0.15239 $0.1532 $0.0000 $0.1532 Rate Schedule 131 ‐ ‐$ ‐$ ‐$ 5 Rate Schedule 132 (no customers $0.15239 $0.0000 $0.15239 $0.1532 $0.0000 $0.1532 Rate Schedule 132 ‐$ ‐$ ‐$ 6 Total 91,037,19 13,954,182$ 8,511,97$ 22,466,16 7 New rates Acct 191010 demand 8 Rate Schedule 101 $0.1618 $0.08952 $0.2514 $0.16283 $0.09005 $0.2528 Rate Schedule 101 65,108,413 10,601,603$ 5,863,013$ 16,464,61$ 9 Rate schedule 111 $0.1618 $0.08952 $0.2514 $0.16283 $0.09005 $0.2528 Rate Schedule 111 25,669,493 4,179,76$ 2,311,53$ 6,491,302$ 10 Rate Schedule 112 $0.1618 $0.08952 $0.2514 $0.16283 $0.09005 $0.2528 Rate Schedule 112 259,288 42,220$ 23,349$ 65,569$ 11 Rate Schedule 131 (no customers $0.1618 $0.0000 $0.1618 $0.16283 $0.0000 $0.16283 Rate Schedule 131 ‐ ‐$ ‐$ ‐$ 12 Rate Schedule 132 (no customers $0.1618 $0.0000 $0.1618 $0.16283 $0.0000 $0.16283 Rate Schedule 132 ‐$ ‐$ ‐$ 13 Total 91,037,19 14,823,587$ 8,197,90$ 23,021,487 14 15 Rate Schedule 101 $0.00949 ($0.00343) $0.0060 $0.00955 ($0.00345) $0.0061 Rate Schedule 101 65,108,413 621,785$ (224,624)$ 397,161$ 16 Rate schedul 20‐009 $0.00949 ($0.00343) $0.0060 $0.00955 ($0.00345) $0.0061 Rate Schedule 111 25,669,493 245,14$ (88,560)$ 156,58$ 17 Rate Schedule 112 $0.00949 ($0.00343) $0.0060 $0.00955 ($0.00345) $0.0061 Rate Schedule 112 259,288 2,476$ (894)$ 1,582$ 18 Rate Schedule 131 (no customers $0.00949 $0.0000 $0.00949 $0.00955 $0.0000 $0.00955 Rate Schedule 131 ‐ ‐$ ‐$ ‐$ 19 Rate Schedule 132 (no customers $0.00949 $0.0000 $0.00949 $0.00955 $0.0000 $0.00955 Rate Schedule 132 ‐$ ‐$ ‐$ 20 Total 91,037,19 869,405$ (314,078)$ 555,327 Revenue Chang Revenue at Present Rate Revenue at Proposed Rate Revenue Chang Rate Schedule 15 Change With Revenue Sensitive CostSummary of Change Without Revenue Sensitive Cost Present Proposed Rate Schedule 150 Change H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2020\ID 2020 Idaho PGA Exhibit D ‐ ID PGA Workpapers (06‐30‐2020) CONFIDENTIAL ID PGA November 2020 Page 17 of 21 Avista Utilities State of Idah Summary of Change Rate Schedule 155 ‐ Amortizatio RCF 1.005873 Without Revenue Sensitive With Revenue Sensitive Total Schedule 150 Total Schedule 150 Volume Revenue old rates acct 191000 amort: 1 Rate Schedule 101 ($0.03604) ($0.03625)Rate Schedule 101 65,108,413 (2,360,180)$ 2 Rate Schedule 111 ($0.03604) ($0.03625)Rate Schedule 111 25,669,492 (930,519)$ 3 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 259,288 ‐$ 4 Rate Schedule 131 (no customers)$0.0000 $0.0000 Rate Schedule 131 ‐ ‐$ 5 Rate Schedule 132 (no customers)$0.0000 $0.0000 Rate Schedule 132 ‐ ‐$ 6 Rate Schedule 146 $0.0000 $0.0000 Rate Schedule 146 ‐ ‐$ 7 Total 91,037,193 (3,290,699) 8 new rates acct 191000 amort: 9 Rate Schedule 101 ($0.03732) ($0.03754) Rate Schedule 101 65,108,413 (2,444,170)$ 10 Rate schedule 111 ($0.03732) ($0.03754) Rate Schedule 111 25,669,492 (963,633)$ 11 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 259,288 ‐$ 12 Rate Schedule 131 (no customers) $0.0000 $0.0000 Rate Schedule 131 ‐ ‐$ 13 Rate Schedule 132 (no customers) $0.0000 $0.0000 Rate Schedule 132 ‐ ‐$ 14 Rate Schedule 146 $0.0000 $0.0000 Rate Schedule 146 ‐ ‐$ 15 Total 91,037,193 (3,407,803) 16 17 Rate Schedule 101 ($0.00128) ($0.00129) Rate Schedule 101 65,108,413 (83,990)$ 18 Rate schedule 111 ($0.00128) ($0.00129) Rate Schedule 111 25,669,492 (33,114)$ 19 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 259,288 ‐$ 20 Rate Schedule 131 (no customers) $0.0000 $0.0000 Rate Schedule 131 ‐ ‐$ 21 Rate Schedule 132 (no customers) $0.0000 $0.0000 Rate Schedule 132 ‐ ‐$ 22 Rate Schedule 146 $0.0000 $0.0000 Rate Schedule 146 ‐ ‐$ 23 Total 91,037,193 (117,104) Proposed Revenue at Proposed Rate Change Revenue Chang Total Schedule 15 Revenue Chang Summary of Changes Revenue at Present Rates Present Rate Schedule 155 Change H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2020\ID 2020 Idaho PGA Exhibit D ‐ ID PGA Workpapers (06‐30‐2020) CONFIDENTIAL ID PGA November 2020 Page 18 of 21 WA / ID Large Customer Refund Backup ID PGA November 2020 Page 19 of 21 1 Meister, Keri From:Brandon, Annette Sent:Monday, November 9, 2020 12:31 PM To:Acord, Heather; Hydzik, Nicole Cc:Meister, Keri; Schultz, Kaylene; Miller, Joe; Garbarino, Marcus Subject:Large Customer Refunds Attachments:WA Large Customer Refund.xlsx; Large Customer Idaho.xlsx Attached are the large customer refunds for Washington and Idaho which should be credited this month. The “resource accounting” total represents what should be recorded on the deferral. The “revenue accounting” is what the amount of the check should be and what is credited to the Revenue system. Please let me know if you have any questions. !"!!# $ %%&'& ()*'%#"%*#"+&" , -*'%#...#*'*" / 0 #1 2 3 ) #) / CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or an agent of the intended recipient, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this message and any attachments. ID PGA November 2020 Page 20 of 21 State of Idaho Deferral Account 191010 Reconcilation 10/31/20 Balance Commodity Demand True Up 2%10/31/20 Deferral Deferrals Interest Schedule 112 Customer A 0.00 0.00 0.00 0.00 Customer B (0.89)0.13 (0.04)(24.17) Customer C 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Schedule 132 0.00 0.00 0.00 0.00 Commodity (Firm Customers 101-132)(82,400.03)(1,782.01)(1,112,188.44) 0.00 0.00 Demand Customers (Sales 101-111)12,079.63 2,380.03 1,435,908.37 0.00 0.00 Reconciling Item (0.89)(11.25) GLW Check Summary:Customer B #0053940000 refund (24.17) Customer D #0396865843 charge 2,023.04 Total Resource Accounting 1,998.87 Revenue Conversion Factor 1.0058730 Customer B #0053940000 refund (24.31) Customer D #0396865843 charge 2,034.92 Total Revenue Accounting 2,010.61 ID PGA November 2020 Page 21 of 21