20210526April PGA Report.pdf

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

May 26, 2021

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
April 2021. 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 April, commodity costs were higher than the embedded PGA commodity
WACOG, resulting in a surcharge deferral in the amount of $88,603. Demand costs were higher
than the PGA demand WACOG, resulting in a surcharge deferral in the amount of $102,252. The
year to date balance in the deferral account (including both commodity and demand) is a surcharge
of $463,758 (including interest). The amount of amortization recorded for the month is $245,292
for a total surcharge balance of $3,323,827 (including interest).

If you have any questions regarding this information, please feel free to contact Marcus Garbarino
via email at [e-mail] or via telephone at [phone]. Thank you!

Sincerely,

/S/Joe Miller

Joe Miller
Senior Manager of Rates and Tariffs
Regulatory Affairs

Enclosures
RECEIVED
2021 May 26, AM 10:10
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 Credit Comment
10 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 440.04 Interest
20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 450,190.28 0.00 Deferral
30 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD WA DL 0.00 449,750.24 Deferral Expense
40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 5,081.55 Interest
50 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD WA DL 68,243.43 0.00 Amortization
60 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD WA DL 0.00 63,161.88 Amortization Expense
70 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 306.69 Interest
80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 191,161.07 0.00 Deferral
90 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD ID DL 0.00 190,854.38 Deferral Expense
100 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 2,665.43 Interest
110 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 247,957.10 0.00 Amortization
120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 0.00 245,291.67 Amortization Expense
Totals:957,551.88 957,551.88
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 05/06/2021 at 9:29 AM
Last Update: 05/06/2021 9:25 AM
Approval Requested: 05/06/2021 9:26 AM
Resource Accounting
C
DJ
USD
Effective Date: 202104
ID PGA April 2021 Page 1 of 9
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 05/06/2021 at 9:29 AM
Last Update: 05/06/2021 9:25 AM
Approval Requested: 05/06/2021 9:26 AM
Resource Accounting
C
DJ
USD
Effective Date: 202104
5/6/2021
ID PGA April 2021 Page 2 of 9
WASHINGTON / IDAHO GAS COSTS 202104 KEY:Manual Input
GLWand
Total
Expense Calculation System Cost Demand Commodity Demand Commodity Balance Sheet PGA PGA PGA Balance Sheet PGA PGA PGA
Def Rev Calc Volumes Rate Revenue Def Rev Calc Volumes Rate Revenue
100%68.81%66.56%31.19%33.44%
DEMAND DEMAND
GAS COSTS-DEMAND 804001 GD.AN 2,217,053.54 Schedule 101 8,945,038 0.09822 878,581.63 Schedule 101 4,746,418 0.08952 424,899.34 TRANSPORT VARIABLE CHARGES 804002 GD.AN 22,092.66 Schedule 102 17,127 0.09822 1,682.21 Schedule 111 1,826,242 0.08952 163,485.18 Total Demand Costs 2,239,146.20$ Schedule 111 3,971,924 0.08835 350,919.49 Schedule 112 9,636 0.08952 862.61
less variable costs charged to Commodity (22,092.66) Schedule 112 81,963 0.08835 7,241.43 Schedule 131 0 0.08952 -
Total Current Demand Costs 2,217,053.54$ 1,525,554.54 691,499.00 Schedule 131 0 0.05640 - Schedule 132 0 0.08952 -
Schedule 132 86,985 0.05640 4,905.95 Total Demand 6,582,296 589,247.14$
Schedule 146 2,574,153 0.00054 1,390.04 6,582,296GAS COSTS-COMMODIT 804000 GD.AN 9,452,203.88 Total Demand 15,677,190 1,244,720.76$ - check
GAS COSTS - FX HEDGE 804010 GD.AN (112,158.98) 15,677,190
GAS COSTS-TRANSACTION FEE 804017 GD.AN 28,423.55 - check
Gas Costs - Merchandise Processing Fee 804018 GD.AN 5,291.37 GAS PURCHASES - FINANCIAL 804600 GD.AN (450,045.06)
GAS COSTS-INTRACO LDC GAS 804730 GD.AN 1,192,250.82 COMMODITY COMMODITY
GAS STORAGE WITHDRAWALS 808100 GD.AN 303,352.07 Schedule 101 8,945,038 0.16167 1,446,144.29 Schedule 101 4,746,418 0.16148 766,451.58
GAS STORAGE INJECTIONS 808200 GD.AN (2,205,088.98) Schedule 102 17,127 0.16167 2,768.92 Schedule 111 1,826,242 0.16148 294,901.56
GAS USED FOR PRODUCTS EXTRACTION 811000 GD.AN (64,920.04) Schedule 111 3,971,924 0.16167 642,140.95 Schedule 112 9,636 0.16148 1,556.02 SALES FOR RESALE PHYSICAL-GAS 483000 GD.AN (1,751,023.06) Schedule 112 81,963 0.16167 13,250.96 Schedule 131 0 0.16148 -
SALES FOR RESALE-FINANCIAL GAS 483600 GD.AN 182,925.00 Schedule 131 0 0.16167 - Schedule 132 0 0.16148 - SALES FOR RESALE-INTRACO LDC GAS 483730 GD.AN (2,549,327.28) Schedule 132 86,985 0.16167 14,062.86 Total Commodity 6,582,296 1,062,909.16$
DEFERRED EXCHANGE RESERVATION FEE 495028 GD.AN (468,750.00) Total Commodity 13,103,037 2,118,367.99$ 6,582,296
AN Entitlement Penalty 495100 GD.AN -13,103,037 - check
plus variable costs from Demand 22,092.66 - checkTotal Commodity Costs to be Allocated 3,585,225.95$ 2,386,326.39 1,198,899.56
WA Entitlement Penalty 495100 GD.WA -- Deferral Calculation Washington Washington Idaho Idaho
ID Entitlement Penalt 495100 GD.ID -- Demand Commodity Demand Commodity check:
WA Imbalance Costs 804000 GD.WA (99,041.94) (99,041.94) Deferral Expenses 1,525,554.54 2,287,284.45 691,499.00 1,151,511.68 - ID Imbalance Costs 804000 GD.ID (47,387.88) (47,387.88) Deferral Revenue (1,244,720.76) (2,118,367.99) (589,247.14) (1,062,909.16) - Total Commodity Costs 3,438,796.13$ Total Deferred 280,833.78$ 168,916.46$ 102,251.86$ 88,602.52$
Total Demand and Commodity 5,655,849.67$ 1,525,554.54$ 2,287,284.45$ 691,499.00$ 1,151,511.68$ WA Total 449,750.24 ID Total 190,854.38
804%,808%,811000,483%,495028,495100 Total per GL 5,655,849.67
Check -
Debits Credits
957,551.89 (957,551.89)
trueups 350.29
final JET entry 957,902.17
JET Entry - check
WASHINGTON IDAHO WASHINGTON IDAHO
H:\Natural Gas Accounting\Gas Deferrals\2021 WA-ID Deferrals\2021 WA-ID Deferral Amort
ID PGA April 2021 Page 3 of 9
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
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)            (143,446.20)            (143,446.20)          (0.00) 
202012 2.00%‐ (143,446.20)          438,861.80           (478,476.11)           (272.09)            (183,332.60)            (183,332.60)          0.00
202101 1.00%‐ (183,332.60)          366,652.00           (512,323.13)           (213.47)            (329,217.20)            (329,217.20)          0.00
202102 1.00%‐ (329,217.20)          1,586,993.68        (600,400.35)           136.73              657,512.86              657,534.03           21.17 
202103 1.00%‐ 657,512.86           (194,092.67)          (191,210.93)           387.38              272,596.64              272,707.10           110.46 
202104 1.00%‐ 272,596.64           88,602.52             102,251.86            306.69              463,757.71              272,707.10           (191,050.61)         
202105 ‐ ‐ ‐ 
202106 ‐ ‐ ‐ 
202107 ‐ ‐ ‐ 
202108 ‐ ‐ ‐ 
202109 ‐ ‐ ‐ 
202110 ‐ ‐ ‐ 
202111 ‐ ‐ 
202112 ‐ ‐ ‐ 
‐88,602.52             102,251.86           306.69             THIS ROW USED TO CALC JET ENTRY
D A B C
202104 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 306.69 C
Interest Expense 431600.GD.ID C
Demand+Comm Def 191010.GD.ID 191,161.07 A+B+C
Deferral Expense 805120.GD.ID 190,854.38 (A+B)
0.00 check s/b 0
NOVEMBER ENTRY TO XFER BALANCES:
191010.GD.ID D
191000.GD.ID ‐
ID PGA April 2021 Page 4 of 9
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
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               1,159,085.64       1,159,085.64       (0.00) 
202012 2.00%‐‐1,159,085.64       10,204,231           pro‐rated 380,777.00        3,153,378 pro‐rated 117,649.00       2,347.16               1,659,858.80       1,659,858.80       (0.00) 
202101 1.00%‐‐1,659,858.80       10,486,334           0.03732 391,349.98        3,100,340 0.03732 115,704.69       1,594.49               2,168,507.97       2,168,507.96       (0.01) 
202102 1.00%‐‐2,168,507.97       10,870,325           0.03732 405,680.53        3,329,528 0.03732 124,257.98       2,027.90               2,700,474.38       2,700,474.37       (0.01) 
202103 1.00%‐‐2,700,474.38       7,153,037             0.03732 266,951.34        2,841,316 0.03732 106,037.91       2,405.81               3,075,869.45       3,075,869.43       (0.02) 
202104 1.00%‐‐3,075,869.45       4,746,418             0.03732 177,136.32        1,826,242 0.03732 68,155.35         2,665.43               3,323,826.55       3,075,869.43       (247,957.12)        
202105 ‐‐‐ ‐‐‐
202106 ‐‐‐ ‐‐‐
202107 ‐‐‐ ‐‐‐
202108 ‐‐‐ ‐‐‐
202109 ‐‐‐ ‐‐‐
202110 ‐‐‐ ‐‐‐
202111 ‐pro‐rated pro‐rated ‐‐
202112 ‐‐pro‐rated pro‐rated ‐‐
‐177,136.32       68,155.35        2,665.43              THIS ROW USED TO CALC JET ENTRY
C A A B
202104 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 2,665.43 B
Interest Expense 431600.GD.ID (B)
Amortization 191000.GD.ID 247,957.10 A+B
Amort Expense 805110.GD.ID 245,291.67 A
0.00 check s/b 0
NOVEMBER ENTRY ‐ LARGE CUSTOMER REFUND
191000.GD.ID C
805110.GD.ID ‐
ID PGA April 2021 Page 5 of 9
WA Commodity WA Demand ID Commodity ID Demand WA Commodity WA Demand ID Commodity ID Demand WA Commodity WA Demand ID Commodity ID Demand
202101 Total Deferral Expenses 5,351,814.3         1,553,222.1        2,560,779.9        704,040.0         5,351,814.3         1,553,222.1        2,560,779.9        704,040.0         0.00                       0.00                    ‐                      ‐                      
202101 PGA Deferral Revenue (4,592,038.14)       (2,711,302.44)       (2,194,127.91)       (1,216,363.21)    (4,592,038.14)       (2,711,302.44)       (2,194,127.91)       (1,216,363.21)    (0.00)                      0.00                    ‐                      ‐                      
202101 Total Deferred 759,776.25            (1,158,080.33)       366,652.0           (512,323.13)        759,776.2            (1,158,080.32       366,652.0           (512,323.13       
20210 Total Deferral Expenses 7,965,131.0         1,480,058.8        3,880,198.9        670,876.8         7,965,087.6         1,480,058.8        3,880,177.7        670,876.8         (43.44)                    (0.01)                   (21.16)                 (0.00)                   
20210 PGA Deferral Revenue (4,715,081.78)       (2,788,745.99)       (2,293,184.10)       (1,271,277.19)    (4,715,081.78)       (2,788,745.99)       (2,293,184.10)       (1,271,277.19)    ‐                         ‐                      ‐                      ‐                      
20210 Total Deferred 3,250,049.2         (1,308,687.13)       1,587,014.8        (600,400.35)        3,250,005.8         (1,308,687.14       1,586,993.6        (600,400.35       
202103 Total Deferral Expenses 3,070,732.0         1,552,157.4        1,420,018.0        703,557.4         3,070,536.1         1,552,157.4        1,419,928.8        703,557.4         (195.95)                 0.01                    (89.23)                 0.00                    
202103 PGA Deferral Revenue (3,547,685.51)       (2,080,216.92)       (1,614,021.50)       (894,768.42)        (3,547,685.51)       (2,080,216.92)       (1,614,021.50)       (894,768.42)        ‐                         ‐                      ‐                      ‐                      
202103 Total Deferred (476,953.43)           (528,059.48)          (194,003.44)          (191,210.94)        (477,149.38           (528,059.47          (194,092.67          (191,210.93       
TOTAL DEFERRAL EXP 16,387,677.5      4,585,438.4        7,860,996.9        2,078,474.4      16,387,438.1      4,585,438.4        7,860,886.5        2,078,474.4      (239.39)                 0.00                    (110.39)               ‐                      
TOTAL DEFERRAL REV (12,854,805.43     (7,580,265.35       (6,101,333.51       (3,382,408.82    (12,854,805.44     (7,580,265.34       (6,101,333.51       (3,382,408.82    (0.00)                      0.00                    ‐                      ‐                      
TOTAL DEFERRED 3,532,872.0         (2,994,826.94       1,759,663.4        (1,303,934.41    3,532,632.6         (2,994,826.93       1,759,553.0        (1,303,934.41    (239.39)                 0.01                    (110.39)               ‐                      
check to 80512 (0.01)                      (0.00)                    (0.00)                      (0.00)                   
Due to new cashbook project implementation in Feb, there is a disconnect between Gas Costs journal and Deferral journals.
NUC uses 4 decimal places, but Oracle uses 9 decimal places for CDN transactions
We will use GLwand drilldown going forward to capture all costs for deferrals
Trueup needed for Feb/Mar deferral
Originally recorded Should have recorded Adjustments needed
H:\Natural Gas Accounting\Gas Deferrals\2021 WA‐ID Deferrals\Correction for 202102‐202103 recorded 2021042021 Summary Comm & Demand
ID PGA April 2021 Page 6 of 9
IDAHO
Originally Recorded Should Have Recorded Adjustment Needed
202101 INTEREST ON ENERGY DEFERRALS 419600 GD ID ‐                                  ‐                                        ‐                                  
202101 INTEREST EXPENSE ENERGY DEFERRALS 431600 GD ID 213.47                            213.47                                  ‐                                  
202101 CURR UNRECOV PGA DEFERRED 191010 GD ID (145,884.60)                  (145,884.60)                         ‐                                  
202101 DEFER CURRENT UNRECOVERED GAS COSTS 805120 GD ID 145,671.13                    145,671.13                          ‐                                  
202101 INTEREST ON ENERGY DEFERRALS 419600 GD ID (1,594.49)                       (1,594.49)                             ‐                                  
202101 INTEREST EXPENSE ENERGY DEFERRALS 431600 GD ID ‐                                  ‐                                        ‐                                  
202101 RECOVERABLE GAS COSTS AMORTIZED 191000 GD ID 508,649.16                    508,649.16                          ‐                                  
202101 AMORTIZE RECOVERABLE GAS COSTS 805110 GD ID (507,054.67)                  (507,054.67)                         ‐                                  
‐                                  ‐                                        ‐                                  
202102 INTEREST ON ENERGY DEFERRALS 419600 GD ID (136.74)                          (136.73)                                 0.01                                
202102 INTEREST EXPENSE ENERGY DEFERRALS 431600 GD ID ‐                                  ‐                                        ‐                                  
202102 CURR UNRECOV PGA DEFERRED 191010 GD ID 986,751.23                    986,730.06                          (21.17)                             
202102 DEFER CURRENT UNRECOVERED GAS COSTS 805120 GD ID (986,614.49)                  (986,593.33)                         21.16                              
202102 INTEREST ON ENERGY DEFERRALS 419600 GD ID (2,027.90)                       (2,027.90)                             ‐                                  
202102 INTEREST EXPENSE ENERGY DEFERRALS 431600 GD ID ‐                                  ‐                                        ‐                                  
202102 RECOVERABLE GAS COSTS AMORTIZED 191000 GD ID 531,966.41                    531,966.41                          ‐                                  
202102 AMORTIZE RECOVERABLE GAS COSTS 805110 GD ID (529,938.51)                  (529,938.51)                         ‐                                  
‐                                  ‐                                        ‐                                  
202103 INTEREST ON ENERGY DEFERRALS 419600 GD ID (387.44)                          (387.38)                                 0.06                                
202103 INTEREST EXPENSE ENERGY DEFERRALS 431600 GD ID ‐                                  ‐                                        ‐                                  
202103 CURR UNRECOV PGA DEFERRED 191010 GD ID (384,826.93)                 (384,916.22)                        (89.29)                             
202103 DEFER CURRENT UNRECOVERED GAS COSTS 805120 GD ID 385,214.37                   385,303.60                         89.23                              
202103 INTEREST ON ENERGY DEFERRALS 419600 GD ID (2,405.81)                      (2,405.81)                            ‐                                  
202103 INTEREST EXPENSE ENERGY DEFERRALS 431600 GD ID ‐                                 ‐                                       ‐                                  
202103 RECOVERABLE GAS COSTS AMORTIZED 191000 GD ID 375,395.06                   375,395.06                         ‐                                  
202103 AMORTIZE RECOVERABLE GAS COSTS 805110 GD ID (372,989.25)                 (372,989.25)                        ‐                                  
‐                                 ‐                                       ‐                                  
2021 TOTALS INTEREST ON ENERGY DEFERRALS 419600 GD ID (524.18)                         (524.11)                                0.07                                
2021 TOTALS INTEREST EXPENSE ENERGY DEFERRALS 431600 GD ID 213.47                           213.47                                 ‐                                  
2021 TOTALS CURR UNRECOV PGA DEFERRED 191010 GD ID 456,039.70                   455,929.24                         (110.46)                           
2021 TOTALS DEFER CURRENT UNRECOVERED GAS COSTS 805120 GD ID (455,728.99)                 (455,618.60)                        110.39                            
2021 TOTALS INTEREST ON ENERGY DEFERRALS 419600 GD ID (6,028.20)                      (6,028.20)                            ‐                                  
2021 TOTALS INTEREST EXPENSE ENERGY DEFERRALS 431600 GD ID ‐                                 ‐                                       ‐                                  
2021 TOTALS RECOVERABLE GAS COSTS AMORTIZED 191000 GD ID 1,416,010.63               1,416,010.63                      ‐                                  
2021 TOTALS AMORTIZE RECOVERABLE GAS COSTS 805110 GD ID (1,409,982.43)              (1,409,982.43)                    ‐                                  
‐                                 ‐                                       ‐                                  
H:\Natural Gas Accounting\Gas Deferrals\2021 WA‐ID Deferrals\Correction for 202102‐202103 recorded 202104202101‐202103 GD.ID
ID PGA April 2021 Page 7 of 9
Idaho Sales Volumes
Consolidated Volumes
April/21 Schedule April/21 March/21 April/21 April/21 Total Notes
Description Billed Unbilled Unbilled Net Unbilled
Schedule Summary for Commodity Deferral :
Firm 101 6,151,675 3,361,045 1,955,788 (1,405,257) 4,746,418
Firm 111 2,260,857 1,097,348 662,733 (434,615) 1,826,242
Firm 112 9,636 0 0 0 9,636
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 8,422,168 4,458,393 2,618,521 (1,839,872)6,582,296 Total sales for PGA commodity deferral,
includes interruptible rate schedules
Transportation 146 393,628 393,628 297,828 (95,800) 297,828
Transportation 147 99,109 99,109 92,244 (6,865) 92,244
Transportation 159 3,815,000 0 0 0 3,815,000
Transportation 169 0 0 0 0 0
Total transportation 4,307,737 492,737 390,072 (102,665) 4,205,072
Total sales 12,729,905 4,951,130 3,008,593 (1,942,537) 10,787,368
Schedule Summary for Demand Deferral:
Firm 101 6,151,675 3,361,045 1,955,788 (1,405,257) 4,746,418
Firm 111 2,260,857 1,097,348 662,733 (434,615) 1,826,242
Firm 112 9,636 0 0 0 9,636
Firm 131 0 0 0 0 0
Firm 132 0 0 0 0 0
Total Firm Sales 8,422,168 4,458,393 2,618,521 (1,839,872)6,582,296 Total sales for PGA demand deferral,
excludes interruptible rate schedules
Schedule Summary for Commodity and Demand Amortization:
Firm 101 6,151,675 3,361,045 1,955,788 (1,405,257) 4,746,418
Firm 111 2,260,857 1,097,348 662,733 (434,615) 1,826,242
Interruptible 131 0 0 0 0 0 Notify Rates Dept if used
Interruptible 132J 0 0 0 0 0 Special amortization rate
8,412,532 4,458,393 2,618,521 (1,839,872)6,572,660 Volumes for PGA Commodity & Demand
Amortization
Firm 112 9,636 0 0 0 9,636 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 8,422,168 4,458,393 2,618,521 1,839,872 6,582,296
Total Interruptible Sales 0 0 0 0 0
Total Transportation Sales (Schedule 146 - 169) 4,307,737 492,737 390,072 (102,665) 4,205,072
Check total sales 12,729,905 4,951,130 3,008,593 (1,942,537) 10,787,368
12,729,905 4,951,130 3,008,593 10,787,368
- - - -
H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2021 ID Calendar Sales Volumes
ID PGA April 2021 Page 8 of 9
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 Q2'21 - 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
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
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 1.00%UPDATED ANNUALLY IN JANUARY Cheryl needs to know when this changes
puc.idaho.gov (Year 2021 Order # 34866 (emailed Cheryl new rate 1.15.21)
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
04 2021 Regulatory Information Monthly Review WA_ID PGA Deferral-Amort 5/4/2021 9:20 AM
ID PGA April 2021 Page 9 of 9