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Home My WebLink About20210625May PGA Report.pdf Avista Corp. 1411 East Mission P.O. Box 3727 Spokane, Washington 99220-0500 Telephone 509-489-0500 Toll Free 800-727-9170 June 25, 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 May 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 May, commodity costs were higher than the embedded PGA commodity WACOG, resulting in a surcharge deferral in the amount of $89,171. Demand costs were higher than the PGA demand WACOG, resulting in a surcharge deferral in the amount of $335,929. The year to date balance in the deferral account (including both commodity and demand) is a surcharge of $889,421 (including interest). The amount of amortization recorded for the month is $147,864 for a total surcharge balance of $3,474,522 (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 2021June 25, AM 8:19 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. Se . Co. FERC Ser. Jur. S.I.Debit Credit Comment 10 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 2,422.41 Interest 20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 1,015,700.41 0.00 Deferral 30 001 805120 - DEFER CURRENT UNRECOVERED GAS COSTS GD WA DL 0.00 1,013,278.00 Deferral Expense 40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 5,223.61 Interest 50 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD WA DL 36,809.03 0.00 Amortization 60 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD W D 0.00 31,585.42 Amortization Expense 70 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 563.59 Interest 80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 425,663.76 0.00 Deferral 90 001 805120 - DEFER CURRENT UNRECOVERED GAS COSTS GD ID DL 0.00 425,100.17 Deferral Expense 100 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 2,831.47 Interest 110 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD ID DL 150,695.10 0.00 Amortization 120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 0.00 147,863.63 Amortization Expense Totals:1,628,868.30 1,628,868.30 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 06/04/2021 at 11:38 AM Last Update: 06/04/2021 11:34 AM Approval Requested: 06/04/2021 11:38 AM Resource Accounting C DJ USD Effective Date: 202105 ID PGA May 2021 Page 1 of 7 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 06/04/2021 at 11:38 AM Last Update: 06/04/2021 11:34 AM Approval Requested: 06/04/2021 11:38 AM Resource Accounting C DJ USD Effective Date: 202105 6/4/2021 ID PGA May 2021 Page 2 of 7 WASHINGTON / IDAHO GAS COSTS 202105 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%64.55%31.19%35.45% DEMAND DEMAND GAS COSTS-DEMAND 804001 GD.AN 2,239,771.80 Schedule 101 4,457,469 0.09822 437,812.61 Schedule 101 2,518,275 0.08952 225,435.98 TRANSPORT VARIABLE CHARGES 804002 GD.AN 27,751.82 Schedule 102 8,599 0.09822 844.59 Schedule 111 1,443,773 0.08952 129,246.56 Total Demand Costs 2,267,523.62$ Schedule 111 2,827,756 0.08835 249,832.24 Schedule 112 89,062 0.08952 7,972.83 less variable costs charged to Commodity (27,751.82) Schedule 112 18,675 0.08835 1,649.94 Schedule 131 0 0.08952 - Total Current Demand Costs 2,239,771.80$ 1,541,186.98 698,584.82 Schedule 131 0 0.05640 - Schedule 132 0 0.08952 - Schedule 132 65,395 0.05640 3,688.28 Total Demand 4,051,110 362,655.37$ Schedule 146 2,309,343 0.00054 1,247.05 4,051,110GAS COSTS-COMMODIT 804000 GD.AN 11,513,414.50 Total Demand 9,687,237 695,074.70$ - check GAS COSTS - FX HEDGE 804010 GD.AN 92,569.88 9,687,237 GAS COSTS-TRANSACTION FEE 804017 GD.AN 30,695.23 - check Gas Costs - Merchandise Processing Fee 804018 GD.AN 10,291.02 GAS PURCHASES - FINANCIAL 804600 GD.AN (748,053.66) GAS COSTS-INTRACO LDC GAS 804730 GD.AN 2,444,044.74 COMMODITY COMMODITY GAS STORAGE WITHDRAWALS 808100 GD.AN 6,252.00 Schedule 101 4,457,469 0.16167 720,639.01 Schedule 101 2,518,275 0.16148 406,651.05 GAS STORAGE INJECTIONS 808200 GD.AN (7,450,128.48) Schedule 102 8,599 0.16167 1,390.20 Schedule 111 1,443,773 0.16148 233,140.46 GAS USED FOR PRODUCTS EXTRACTION 811000 GD.AN (31,979.01) Schedule 111 2,827,756 0.16167 457,163.31 Schedule 112 89,062 0.16148 14,381.73 SALES FOR RESALE PHYSICAL-GAS 483000 GD.AN (152,095.42) Schedule 112 18,675 0.16167 3,019.19 Schedule 131 0 0.16148 - SALES FOR RESALE-FINANCIAL GAS 483600 GD.AN 300,762.01 Schedule 131 0 0.16167 - Schedule 132 0 0.16148 - SALES FOR RESALE-INTRACO LDC GAS 483730 GD.AN (3,559,127.51) Schedule 132 65,395 0.16167 10,572.41 Total Commodity 4,051,110 654,173.24$ DEFERRED EXCHANGE RESERVATION FEE 495028 GD.AN (468,750.00) Total Commodity 7,377,894 1,192,784.12$ 4,051,110 AN Entitlement Penalty 495100 GD.AN - 7,377,894 - check plus variable costs from Demand 27,751.82 - checkTotal Commodity Costs to be Allocated 2,015,647.12$ 1,301,100.22 714,546.90 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 58,849.63 58,849.63 Deferral Expenses 1,541,186.98 1,359,949.85 698,584.82 743,343.95 - ID Imbalance Costs 804000 GD.ID 28,797.05 28,797.05 Deferral Revenue (695,074.70) (1,192,784.12) (362,655.37) (654,173.24) - Total Commodity Costs 2,103,293.80$ Total Deferred 846,112.27$ 167,165.72$ 335,929.46$ 89,170.71$ Total Demand and Commodity 4,343,065.60$ 1,541,186.98$ 1,359,949.85$ 698,584.82$ 743,343.95$ WA Total 1,013,278.00 ID Total 425,100.17 804%,808%,811000,483%,495028,495100 Total per GL 4,343,065.60 Check - Debits Credits 1,628,868.30 (1,628,868.30) JET Entry - check WASHINGTON IDAHO WASHINGTON IDAHO H:\Natural Gas Accounting\Gas Deferrals\2021 WA-ID Deferrals\2021 WA-ID Deferral Amort ID PGA May 2021 Page 3 of 7 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 88,602.52 102,251.86 306.69 463,757.71 463,757.71 0.00 202105 1.00%‐ 463,757.71 89,170.71 335,929.46 563.59 889,421.47 463,757.71 (425,663.76) 202106 ‐ ‐ ‐ 202107 ‐ ‐ ‐ 202108 ‐ ‐ ‐ 202109 ‐ ‐ ‐ 202110 ‐ ‐ ‐ 202111 ‐ ‐ 202112 ‐ ‐ ‐ ‐ 89,170.71 335,929.46 563.59 THIS ROW USED TO CALC JET ENTRY D A B C 202105 UPDATE DATE MONTHLY TO CALC JET ENTRY JET ENTRY: DR CR Interest Income 419600.GD.ID 563.59 C Interest Expense 431600.GD.ID C Demand+Comm Def 191010.GD.ID 425,663.76 A+B+C Deferral Expense 805120.GD.ID 425,100.17 (A+B) 0.00 check s/b 0 NOVEMBER ENTRY TO XFER BALANCES: 191010.GD.ID D 191000.GD.ID ‐ ID PGA May 2021 Page 4 of 7 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 3,323,826.53 (0.02) 202105 1.00%‐‐3,323,826.55 2,518,275 0.03732 93,982.02 1,443,773 0.03732 53,881.61 2,831.47 3,474,521.65 3,323,826.53 (150,695.12) 202106 ‐‐‐ ‐‐‐ 202107 ‐‐‐ ‐‐‐ 202108 ‐‐‐ ‐‐‐ 202109 ‐‐‐ ‐‐‐ 202110 ‐‐‐ ‐‐‐ 202111 ‐pro‐rated pro‐rated ‐‐ 202112 ‐‐pro‐rated pro‐rated ‐‐ ‐93,982.02 53,881.61 2,831.47 THIS ROW USED TO CALC JET ENTRY C A A B 202105 UPDATE DATE MONTHLY TO CALC JET ENTRY JET ENTRY: DR CR Interest Income 419600.GD.ID 2,831.47 B Interest Expense 431600.GD.ID (B) Amortization 191000.GD.ID 150,695.10 A+B Amort Expense 805110.GD.ID 147,863.63 A 0.00 check s/b 0 NOVEMBER ENTRY ‐ LARGE CUSTOMER REFUND 191000.GD.ID C 805110.GD.ID ‐ ID PGA May 2021 Page 5 of 7 Idaho Sales Volumes Consolidated Volumes May/21 Schedule May/21 April/21 May/21 May/21 Total Notes Description Billed Unbilled Unbilled Net Unbilled Schedule Summary for Commodity Deferral : Firm 101 3,229,848 1,955,788 1,244,215 (711,573) 2,518,275 Firm 111 1,554,740 662,733 551,766 (110,967) 1,443,773 Firm 112 89,062 0 0 0 89,062 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 4,873,650 2,618,521 1,795,981 (822,540)4,051,110 Total sales for PGA commodity deferral, includes interruptible rate schedules Transportation 146 297,828 297,828 233,078 (64,750) 233,078 Transportation 147 92,244 92,244 87,645 (4,599) 87,645 Transportation 159 3,180,686 0 0 0 3,180,686 Transportation 169 0 0 0 0 0 Total transportation 3,570,758 390,072 320,723 (69,349) 3,501,409 Total sales 8,444,408 3,008,593 2,116,704 (891,889) 7,552,519 Schedule Summary for Demand Deferral: Firm 101 3,229,848 1,955,788 1,244,215 (711,573) 2,518,275 Firm 111 1,554,740 662,733 551,766 (110,967) 1,443,773 Firm 112 89,062 0 0 0 89,062 Firm 131 0 0 0 0 0 Firm 132 0 0 0 0 0 Total Firm Sales 4,873,650 2,618,521 1,795,981 (822,540)4,051,110 Total sales for PGA demand deferral, excludes interruptible rate schedules Schedule Summary for Commodity and Demand Amortization: Firm 101 3,229,848 1,955,788 1,244,215 (711,573) 2,518,275 Firm 111 1,554,740 662,733 551,766 (110,967) 1,443,773 Interruptible 131 0 0 0 0 0 Notify Rates Dept if used Interruptible 132J 0 0 0 0 0 Special amortization rate 4,784,588 2,618,521 1,795,981 (822,540)3,962,048 Volumes for PGA Commodity & Demand Amortization Firm 112 89,062 0 0 0 89,062 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 4,873,650 2,618,521 1,795,981 822,540 4,051,110 Total Interruptible Sales 0 0 0 0 0 Total Transportation Sales (Schedule 146 - 169) 3,570,758 390,072 320,723 (69,349) 3,501,409 Check total sales 8,444,408 3,008,593 2,116,704 (891,889) 7,552,519 8,444,408 3,008,593 2,116,704 7,552,519 ---- H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2021 ID Calendar Sales Volumes ID PGA May 2021 Page 6 of 7 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 05 2021 Regulatory Information Monthly Review WA_ID PGA Deferral-Amort 6/1/2021 1:21 PM ID PGA May 2021 Page 7 of 7