20200630Application.pdf

Avista Corp.
l4l I East Mission P.O.Box 3727
Spokane, Washington 99220-3727
Telephone [phone]
Toll Free 800-727-9170
RECEIVEE
til{$ JU$ 30 P}l 2: 08
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ArusTA
Corp.
June 30,2020
State of ldaho
Idaho Public Utilities Commission
I l33l W. Chinden Blvd
Bldg 8 Suite 201-A
Boise,ID 83714
Attention: Ms. Diane Hanian, Secretary
Case No. AVU-G-20-!5-
Natural Gas Fixed Cost Adjustment Annual Rate Filing of Avista Corporation
In accordance with Case No. GNR-U-20-01, Order No. 34602, which suspends the requirernent to file
physical copies, the Company has attached for electronic filing with the Commission the following
revised tariffsheets:
Re:
Fourth Revision Sheet 175
Second Revision Sheet 175B
Second Revision Sheet 175C
Third Revision Sheet 175
First Revision Sheet 1758
First Revision Sheet 175C
canceling
canceling
canceling
These tariff sheets reflect Avista's natural gas Fixed Cost Adjustment (FCA) annual rate adjustment
filing. This filing consists of Avista's Application, Exhibit A (the Company's proposed tariffs),
Exhibit B (rate calculation), Exhibit C (2019 deferral), and Exhibit D (customer communications)
in support of the Application. The Company requests that the proposed tariffsheets be made effective
November 1,2020.
Filed concurrently with this FCA is the Company's annual Purchased Gas Cost Adjustment (PGA) filing.
Ifboth the natural gas FCA and PGA filings are approved, residential natural gas customers in Idaho using
an average of 64 therms per month would see their monthly bills decrease from $50.98 to $50. I 8, a decrease
of $0.80 per month, or approximately l.6oh. The proposed natural gas rate changes would be effective Nov.
1,2020.
Electronic versions of the Company's filing were emailed to the Commission, and the Service List,
on June 30,2020.
Please direct any questions on this matter to me at [phone] or Joel Anderson at (509) 495-
281 l.
Page I of2
Sincerely,
/s/ Patrick Ehrbar
Pahick D. Ehrbar
Director of Regulatory Affairs
Page2 of?
CERTIFICATE OF SERYICE
I HEREBY CERTIFY that I have this 30ft day of Jtne, 2020, served the Application of Avista
Corporation - Fixed Cost Rate Adjustment, upon the following parties, by electronically
mailing thereof to:
Diane Hanian, Secretary
Idaho Public Utilities Commission
I l33l W. Chinden Blvd
Bldg 8 Suite 201-,4'
Boise,ID 83714
di ane. h a ni an (Epuc. i daho. eov
Karl Klein
Brandon Karpen
Deputy Attorneys General
Idaho Public Utilities Commission
472W. Washington
Boise, ID 83702-0659
karl.klein(dpuc. i daho. eov
Brandon.karpen(rDpuc.idaho. sov
Marv Lewallen
28530 SW Canyon Creek Rd. - South
Wilsonville, OR 97070
m arv(rDm al ewal I en. c om
Larry A. Crowley
The Energy Strategies Institute, lnc.
5549 S. Cliffsedge Ave
Boise,ID 83716
crowlevla(rDaol.com
Wendy Wilsons
Clean Energy Program Director
Snake River Alliance
223 N 6th Street, Suite 317
Boise, ID 83702
wwi lson(@ snakeriveralliance.org
Brad M. Purdy
Attomey at Law
2019N 176 Street
Boise,ID 83702
bmpurdy(g)hotmail. com
Peter J. Richardson
Greg M. Adams
Richardson Adams
515 N. 27ft Street
PO Box 7218
Boise, lD 83702
peter(rDri chardsonadam s.c orn
gre e@ri chardsonsdam s. com
Dean J. Miller, Lawyer
36208. Warm Springs
Boise,ID 83716
deani rn i I lerGDcab I eone. net
Benjamin J. Otto
Idaho Conservation League
710 N. 6th st.
Boise, ID 83702
botto(4 idahoconservation. ors
Dr. Don Reading
6070 Hill Road
Boise,ID 83703
dreadi n e(@m i ndsprin e. com
/s/ Patrick Ehrbar
Patrick D. Ehrbar
Director of Regulatory Affairs
1 DAVID J. MEYER2 VICE PRESIDENT AND CHIEF COT]NSEL FOR3 REGULATORY AND GOVERNMENTAL AFFAIRS4 AVISTA CORPORATION5 I4I1 E. MISSION AVENI'E6 P. O. BOX 37277 SPOKANE, WASHINGTON 992208 PHONE: (509) 49s-4316, FAX: [phone]
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BEFORE THE IDAHO PUBLIC UTILITTES COMMISSION
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IN THE MATTER OF THE FD(ED COST )
ADruSTMENT MECHANISM (FCA) )
ANNUAL RATE ADruSTMENT FILING )
oF AVTSTA CORPORATTON )
CASE NO. AW.G-20-D5
APPLICATION OF AVISTA
CORPORATION
18 I.INTRODUCTION
19 [n accordance with Idaho Code $61-502, Commission Order No. 33437, and RP
20 052, Avista Corporation, doing business as Avista Utilities (hereinafter "Avista" or
2l "Company"), at l4l1 East Mission Avenue, Spokane, Washington, respectfully makes
22 application to the ldaho Public Utilities Commission ("Commission") for an order
23 approving the level of natural gas Fixed Cost Adjustment Mechanism (FCA) revenue
24 deferred during calendar year 2019 and authorizing FCA rates for natural gas service from
25 November l, 2020 through October 31, 2021, and to approve the Company's
26 corresponding modifications to Schedule l75, "Fixed Cost Adjustment Mechanism -
27 Natural Gas". The FCA rate for the Residential Group (Schedule l0l) is proposed to
28 change from a present surcharge rate of 0.951fi to a proposed rebate rate of -0.7839 per
29 therm. The FCA rate for the Non-Residential Group (Schedules I 11 and I 12) is proposed
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE I
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I to change from a present rebate rate of -0.554(, to a proposed rebate rate of -0.687$ per
2 therm. The Residential Group rate change represents a $1.1 million, or2.2%o decrease, to
3 Schedule 101 customers, and theNon-Residential Group rate change represents a $35,000,
4 or 0.3Yo, decrease. The combined effect of expiring FCA rates and the proposed 2019 rates
5 are shown on the table below.
Expiring Present
FCA Revenue
Proposed FCA
Revenue
Proposed FCA
Decrease
Residential $ 619.18r $ (509.799)$ (l.128.980)
Non-Residential $ (143.64s)$ 078.131)s (34.485)
9 tn addition to the Schedule 175 rate changes, the Company is proposing to update
10 language in the tariffto reflect the approved extension of the mechanism through March
11 31,2025 per Order No. 34502 (Case No. AVU-E-19-06 and AVU-G-19-03). The
12 Company has requested a November 1,2020 effective date.
13 The Company requests that this filing be processed under the Commission's
14 Modified Procedure Rules (RP 201-204). Communications in reference to this Application
l5 should be addressed to:
David J. Meyer, Esq.
Vice President and Chief Counsel for
Regulatory & Governmental Affairs
Avista Corporation
P.O.Box3727
MSC-10
1411 E. Mission Ave
Spokane, WA 99220-3727
Phone: [phone]
David. Meyer@avistacorp. com
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Patrick D. Ehrbar
Director of Regulatory Affairs
Avista Utilities
P.O.Box3727
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 2
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MSC-27
l41l E. Mission Ave
Spokane, WA 99220-3727
Phone: [phone]
p atrick. ehrb ar @avistacorp. com
II. BACKGROUND
The purpose of the natural gas FCA is to adjust the Company's Commission-
authorized revenues from therm sales, such that the Company's revenues will be
recognized based on the number of customers served under the applicable natural gas
service schedules. The FCA allows the Company to: l) deferthe difference between actual
FCA-related revenue received from customers through volumetric rates, and the FCA-
related revenue approved for recovery in the Company's last general rate case on a per-
customer basis; and 2) file a tariffto surcharge or rebate, by rate Broup, the total deferred
amount accumulated in the deferred revenue accounts for the prior January through
December time period.
In Case Nos. AW-E-15-05 and AVU-G-15-01, the Commission in Order No.
33437 approved for Avista a Fixed Cost Adjustment Mechanism. On page 10 of Order
No. 33437, the Commission stated:
The parties have also agreed upon a three-yearr FCA pilot for electric and natural
gas operations. The FCA will compare actual FCA revenues to allowed FCA
revenues determined on a per-customer basis. Any differences will be deferred for
a rebate or surcharge. There are a number of customer safeguards, including that an
FCA surcharge cannot exceed a 3o/o anntal rate adjustment. Any unrecovered
balances will be carried forward to recover in future years. Further, there is no limit
to the level ofthe FCA rebate. As part of the Stipulation, Staffand other interested
parties, will review the efficacy of the FCA after its second full year to ensure it is
functioning as intended. Fixed cost adjustnent mechanisms are intended to
encourage conservation and allow customers more control over their bills. Further,
On June 15,2018, the Idaho Public Utilities Commission approved an Addendum to the Stipulation
which extended the term of the pilot for an additional year by Order No. 34085.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 3
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the proposed FCA will remove any financial disincentive of the Company to
encourage energy conservation.
4 The Section 13 of the Stipulation and Settlement, as amended by Addendum to the
5 Stipulation approved by the Commission in Order No. 34085 on June 15, 2018, provided
6 further details, reproduced below, regardrng the mechanics of the fixed cost adjustrnent
7 mechanism. The proposed Tariff Sheet 175 reflects the change in the term of the
8 mechanism from three years to four in accordance with the Addendum.
A. FCA Mechanisms Term. The Panies agree to an initial FCA term of 4 years,
with a review of how the mechanisms have functioned conducted by Avista, Stafl
and other interested parties following the end of the third full-year. Avista may
seek to extend the term of the mechanism prior to its expiration.2
B. Rate Groups. There will be two rate groups established for both the electric
FCA and natural gas FCA:
Electric Customer Rate Groups:l. Residential - Schedule I
2. Commercial - Schedules I l, 12,21,22,31,32
Natural Gas Rate Groups:l. Residential - Schedule 101
2. Commercial - Schedules 111 and ll2
C. Existing Customers and New Customers. The Parties have agreed that revenue
related to certain items discussed below would not be included in the FCA for new
customers. The result is that the Fixed Cost Adjustment Revenue-Per-Customer
for new customers will be less than the Fixed Cost Adjustment Revenue-Per-
Customer for existing customers. For new electric customers added after the test
period, recovery of incremental revenue related to fixed production and
transmission costs would be excluded from the electric FCA. For new natural gas
customers added after the test period, recovery of incremental revenue related to
2 Review of the mechanisms took place at a workshop March27,2019, and the FCA Mechanisms has been
extended through March 31, 2025.
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 4
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fixed production and underground storage facility costs would be excluded. These
modifications are included in Appendices B and C to the Stipulation.
D. Quarterly Reporting. Avista will file, within 45 days of the end of each quarter,
a report detailing the FCA activity by month. The reporting will also include
information related to the deferrals by rate group, what the deferrals would have
been if tracked by rate schedule, use and revenue-per-customer for existing and
new customers, and other summary financial information. Avista will provide such
other information as may be reasonably requested, from time to time, in the future
quarterly reports.
E. Annual Filings. On or before July 1, the Company will file a proposed rate
adjustment surcharge or rebate based on the amount of deferred revenue recorded
for the prior January through December time period. The rate adjustrnent would be
calculated separately for each Rate Group, with the applicable surcharge or rebate
recovered from each group on a uniform cents per kWh or per therm basis. The
proposed tariff (Schedule 75 for electric, Schedule 175 for natural gas) included
with that filing would include a rate adjustment that recovers/rebates the
appropriate defened revenue amount over a twelve-month period effective on
October I for electric (to match with Power Cost Adjustment and Residential
Exchange annual rate adjustments time period) and November 1st for natural gas
(to match with the annual Purchased Gas Cost Adjustment rate adjustment time
period). The deferred revenue amount approved for recovery or rebate would be
transferred to a balancing account and the revenue surcharged or rebated during the
period would reduce the deferred revenue in the balancing account. After
determining the amount of deferred revenue that can be recovered through a
surcharge (or refunded through a rebate) by Rate Group, the proposed rates under
Schedules 75 and 175 would be determined by dividing the deferred revenue to be
recovered by Rate Group by the estimated kWh sales (Electric FCA) or therm sales
(Natural Gas FCA) for each Rate Group during the twelve-month recovery period.
Any deferred revenue remaining in the balancing account at the end of the
amortization period would be added to the new revenue deferrals to determine the
amount of the proposed surcharge/rebate for the following year.
F. Interest. lnterest will be accrued on the unamortized balance in the FCA
balancing accounts at the Customer Deposit Rate.
G. Accounting. Avista will record the deferral in account 186 - Miscellaneous
Deferred Debits. The amount approved for recovery or rebate would then be
transferred into a Regulatory Asset or Regulatory Liability account for
amortization. On the income statement, the Company would record both the
deferred revenue and the amortization of the deferred revenue through Account 456
(Other Electric Revenue), or Account 495 (Other Gas Revenue), in separate sub-
accounts. The Company would file quarterly reports with the Commission showing
pertinent information regarding the status of the current deferral. This report would
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 5
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include a spreadsheet showing the monthly revenue deferral calculation for each
month of the deferral period (January - December), as well as the current and
historical monthly balance in the deferral account.
H. 3% Rate Increase Cap. An FCA surcharge, by rate group, cannot exceed. a3o/o
annual rate adjustment, and any unrecovered balances will be carried forward to
future years for recovery. There is no limit to the level of the FCA rebate.
As detailed above, the Commission approved the following procedural schedule for
administering the annual natural gas FCA filings for deferrals through December 31,2019:
July I - Company filing for prior January - December deferral period
November I - Commission Order and effective date of natural gas FCA rate
adjustment.
In accordance with the provisions in Section A, a workshop was held on March 27,
2019 to review the mechanism with the Staff and other interested parties, followed by an
application to extend the mechanism (Case No. AVU-E-19-06, AVtr-G-19-03).
The Commission approved extension of the mechanism January 1,2020 through
March 31,2025 by Order No. 34502. As part of the extension, the Commission approved
modification of the deferral period to a July to June basis by using a one-time l8-month
deferral period, January 1,2020 through June 30, 2021. The effective date of natural gas
FCA rate adjustments is to remainNovember l, however, the annual rate adjustnent filings
will be made by July 31 of each year, beginning with next year's filing. Other
modifications to the mechanism include an annual revenue-per-customer true-up to the
deferral calculation and quarterly reports due by 60-days after the end ofeach quarter.
The Company has included revisions to the Term provision stated on tariff Sheet
I 75, the Calculation of Monthly FCA Deferral mechanism description stated on tariff Sheet
175B, and the Annual Natural Gas FCA Rate Adjustrnent provision on tariff Sheet l75C
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING
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to reflect these approved modifications to the mechanism going forward in compliance
with the Commission Order.
III. DRIVERS OF NATURAL GAS FCA REBATES
The FCA rebate deferrals for Residential and Non-Residential customers in 2019
were the result of higher monthly use-per-customer than the use-per-customer that was
embedded in the 2016 test year (i.e., the FCA base). Residential average monthly use-per-
customer was higher by 3 therms, and non-residential average monthly use-per customer
was higher by 7l therms in 2019. The Company has identified the primary drivers for the
change in use-per-customer.
First, weather was colder than normal during February and March and
fluctuated with offsetting impacts throughout the rest of the year, giving rise to a weather
normalization adjustment that required the subtaction of 2 million therms to residential
usage (2 therms per customer) and 0.5 million therms (28 therms per customer) to non-
residential usage. The estimated FCA revenue surplus associated with weather was
approximately $0.9 million residential and $0.1 million non-residential.
Since the 2016 test year used to set 2019 rates, Idaho customers have achieved
energy efficiency savings from participation in the Company's Demand Side Management
programs. Estimated cumulative savings since the test year (derived from the Idaho 2016,3
2017,2018 and 2019 DSM Annual Reports) reduced residential usage in 2019
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For the enorgy efficiency savings in 2016, the Company assumed that one-half of those savings were
reflected in the test year billing determinants. The reduction in usage attributed to energy efficiency
savings in this filing include the other halfof20l6 energy efficiency savings.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 7
I approximately 720 thousand therms and non-residential usage approximately 160 thousand
2 therms. The estimated FCA revenue shortfall associated with energy efficiency
3 programmatic savings is $350 thousand residential and $30 thousand non-residential.
4 The "other" drivers are related to items not easily quantifiable, such as the effects
5 of non-programmatic energy effrciency, changes in business cycles, etc. The following
6 table summarizes the impact of these drivers on the FCA Revenues received from
7 customers in 2019.
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Driver
Residential Group
Use-per- FCA
Customer Revenue
Non-Residential Group
Use-per- FCA
Customer Revenue
Weather
Energy Efficiency
Other
Tota!
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12 TV. RESIDENTIAL GROUP RATE DETERMINATION
13 The Company recorded $517,162 in the rebate direction in deferred revenue for the
14 natural gas residential customer group lr.2019. The proposed rate of -0.783 cents per therm
15 is designed to rebate $509,799 to the Company's residential natural gas customers served
16 under rate Schedule 101. The following table summarizes the components of the
17 Company's request to rebate:
18 2019 Deferred Revenue ($517.162)
Add: 2018 Residual Balance $22.393
Add: Interest through l0l3ll202l ($12.200)
Add: Revenue Related Expense Adi ($2.830)
Total Surcharge ($509.799)
Customer rebate ($s09.799)
Carryover Deferred Revenue s0
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AVTSTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 8
1 Exhibit B, page I shows the derivation of the proposed rate to rebate revenue of
2 $509,799 based on projected sales volumes for Schedule l0l customers during the
3 rebatelamortization period (November 2020 through October 2021). As identified on tariff
4 Sheet l75B under Step 6 of "Calculation of Monthly FCA Deferral", interest on the
5 deferred balance accrues at the Customer Deposit Interest Rate.a If the proposed rebate is
6 approved by the Commission, the 2019 deferral balance, plus interest through October, and
7 arry outstanding balance from the surcharge approved for recovery in the prior year FCA
8 rate frling (Case No. AW-G -19-04 Order No. 34468) will be transferred into a regulatory
9 liability balancing account. The balance in the liability account will be reduced each month
10 by the rebate received by customers under the tariff.
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12 V. NON.RESIDENTIAL GROUP RATE DETERMINATION
13 The Company recorded $175,310 in the rebate direction in defened revenue for the
14 natural gas Non-Residential Group in 2019. The proposed rebate rate of -0.687 cents per
15 therm is designed to rebate $178,131 to the Company's commercial and industrial
16 customers served under rate Schedules I l1 and 112. The following table summarizes the
17 components of the Company's request for rebate:
18 2019 Deferred Revenue ($17s.310)
Add: 2018 Residual Balance $2,617
Add: lnterest throueh l0l3ll202l ($4,347\
Add: Revenue Related Expense Adi ($1,0e2)
Total Rebate ($178,13 l)
Customer rebate ($178,131)
Carryover Deferred Revenue $0
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4 The Customer Deposit Interest Rate was 2.00%2019. The current rate of 2.00Yohas been used as an
estimate for purposes of this rate determination.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 9
1 Exhibit B, page 3 shows the derivation of the proposed rate to rebate revenue of
2 $178,131 based on projected sales volumes for Schedules 111 and ll2 during the
3 rebatelamortization period (November 2020 through October 2021). As identilied on the
4 tariff Sheet l75B under Step 6 of "Calculation of Monthly FCA Deferral", interest on the
5 deferred balance accrues at the Customer Deposit Interest Rate.s If the proposed rebate is
6 approved by the Commission, the 2019 defenal balance, plus interest through October will
7 be transferred into the regulatory liability balancing account with any outstanding balance
8 from the rebate approved in case No. AVU-G-I9-04. The balance in the liability account
9 will be reduced each month by the rebate received by customers under the tariff.
l0 Support showing the monthly calculation of the 2019 deferral balances for both the
l1 Residential and Non-Residential Groups is provided as Exhibit C. These calculations were
12 also provided to the Commission in quarterly reports.
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14 VI.3% AIINUAL RATE INCREASE TEST
15 FCA rate adjustment surcharges are subject to a3o/o annual rate increase limitation.
16 There is no limit to rebate rate adjustments. As described in Tariff Schedule 175, the 3o/o
17 annual rate increase limitation will be determined by dividing the incremental annual
l8 revenue to be collected (proposed surcharge revenue less present surcharge revenue) under
19 this Schedule by the total "norm alized" revenue for the two Rate Groups for the most recent
20 January through December time period. Normalized revenue is determined by multiplyrng
2l the weather-corrected usage for the period by the present rates in effect. If the incremental
5 Ibid.
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE IO
I amount of the proposed surcharge exceeds 3o/o, only a3o/o incre,mental rate increase will be
2 proposed, and any remaining deferred balance will be carried over to the following year.
3 Exhibit B, page 6 shows the3o/o test for the two rate groups. As both the Residential
4 deferral and the Non-Residential deferral are rebates for 2019 and there is no limitation on
5 rebate rate adjustments, there is no proposed carry over for either rate class.
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7 VII. EXISTING CUSTOMERS AND NEW CUSTOMERS
8 The Settlement Stipulation approved by the Commission requires that natural gas
9 customers that have been added since the test year are subject to an FCA Revenue-Per-
10 Customer that excludes incremental revenue related to fixed production and underground
I I storage facility costs. Separate calculations for new versus existing customers are clearly
12 identified in the FCA base that was approved in Order No. 33953 (included in this filing
13 as Attachment C, pages 3 through 6).
14 Due to this segregation, Avista tacks the usage of new customers since January 1,
15 2017 as compared with existing customers.6 In general, the average usage of new natural
16 gas customers is comparable to the average usage of existing customers. Avista will
17 continue to track the usage of new customers over the Fixed Cost Adjusfinent term.
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l9 VIII. PROPOSED RATES TO BE EFFECTIYE NOYEMBER 1. 2O2O
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The Company is proposing a per therm FCA rebate rate of -0.7831 for the
Residential Group, and a per therm FCA rebate rate of -0.687( for the Non-Residential
6 "Existing customers" were part of the test year used to set the January l, 2019 rates (20 l6 calendar year).
"New customers" consist ofall new hookups after the test year.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 11
1 Group, both to become effective November I , 2020. Exhibit B to this Application provides
2 the Residential and Non-Residential Rate Calculation, and Exhibit C provides the support
3 for the deferrals for the January l, 2019 through December 31,2019 deferral period.
4 Attached as Exhibit A is a copy of the proposed tariff, Schedule 175, Schedule 175B, and
5 Schedule l75C which contains the proposed FCA rates and tariff revisions discussed
6 earlier in this Application. Exhibit A also includes the proposed changes to Schedule 175,
7 1758, and 175C in strike/underline format.
8 Residential customers using an average of 64 therms per month would see their
9 monthly bills decrease from $50.98 to $49.87, a decrease of $1.11 per month, or 2.18%o.
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I I IX. COMMUNICATIONS AI\D SERVICE OF APPLICATION
12 In conformance with RP 125, this Application will be brought to the attention of
l3 the Company's customers. First, the Company has served a copy of this Application upon
14 the service list in Case Nos. AVU-E-15-05 and AVU-G-I5-01, the cases that gave rise to
l5 the FCA mechanisms. Second, a copy of Company's news release and customer notice is
16 provided as Attachment D. The news release will be issued on June 30, 2020, and the
17 customer notice will be inserted in customer bills starting in the July timeframe and will
18 run for a full billing cycle.
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20 X. RBOUEST FOR RELIEF
2l The Company requests that the Commission issue an order approving recovery of
22 FCA deferrals for the period January 1,2019 through December 31,2019 and approve a
23 per therm FCA rebate rate of -0.783i, for the Residential Group, and a per therm FCA
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 12
I rebate rate of -0.687$ for the Non-Residential Group, both to become effective November
2 l,2O2O. The Company also requests that eh Commission approve the proposed tariff
3 modifications to tariff Sheet 175, 1758, and 175C. The Residential Group rebate
4 represents a $1.1 million, or 2.2Yo incremental decrease to Schedule 101 customers, and
5 the Non-Residential Group rebate represents a $35,000, or 0.3o/o incremental decrease to
6 Schedule lll and ll2 customers. The Company requests that the matter be processed
7 under the Commission's Modified Procedure rules through use of written comments.
8 Dated at Spokane, Washington this 30th day of June 2020.
9 AVISTA CORPORATION
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BY /s/ David.I. Mever
David J. Meyer
Vice President and Chief Counsel for Regulatory &
Govemmental Affairs
Avista Corporation
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 13
BEFORE TIIE
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE NO. AW-G-20.O'
EXIIIBIT A
Tariff Sheets - Proposed, Strikethrough and Underline
Natural Gas Service
June 30, 2020
LP.U.C. No.27
lssued by Avista
By
Fourth Revision Sheet 175
Canceling
Third Revision Sheet 175
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ('FCA") rate mechanism that separates the recovery of the
Company's Commission authorized revenues from therm sales to customers
served under the applicable natura! gas service schedules.
TERM:
The term of the FCA mechanism will remain in effect through March 31 ,2025
APPLICABLE:
To Customers in the State of ldaho where the Company has natural gas service
available. This schedule shal! be applicable to all retail customers taking service
under Schedules 101, 11 1, and 1 12. This Schedule does not apply to Schedules
1311132 (lnterruptible Service), Schedule 146 (Transportation Service For
Customer-Owned Gas) or Schedule 148 (Specia! Contracts). Applicable
Customers will be segregated into two (2) distinct Rate Groups:
Group 1-Schedule 101
Group 2 - Schedules 111 and 112
Nofe - the recovery of incremental revenue related to fixed production and
underground storage cosfs will be excluded for new naturalgas cusfomers added
after the FCA Base test year.
MONTHLY RATE:
Group 1 - ($0.00783) per therm
Group 2 - ($0.00687) per therm
lssued June 30,2020 Effective November1,2020
on
Patrick Ehrbar, Director of Regulatory Affairs
Second Revision Sheet 1758
Canceling
First Revision Sheet 175Bl.P.U.C. No.27
lssued by Avista Corporation
By
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 1758
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS (continued)
Calculation of Monthlv FCA Defenal:
Step 1 - Determine the actual number of customers each month (see Note
1 below).
Step 2 - Multiply the actual number of customers by the applicable monthly
Allowed FCA Revenue per Customer. The result of this calculation is the
totalAllowed FCA Revenue for the applicable month.
Step 3 - Determine the actual revenue collected in the applicable month.
For new customers only, also multiply actual therm sales by the approved
Fixed Production and Underground Storage Cost per Therm to determine
actua! revenue collected related to fixed production and underground
storage costs.
Steo 4 - Calculate the amount of fixed charge revenues included in total
actual monthly revenues.
Step 5 - Subtract the basic charge revenue (Step 4) from the total actual
monthly revenue (Step 3). For new customers, subtract the basic charge
revenue (Step 4) and the fixed production and underground storage
revenue (Step 3) from the total actua! monthly revenue (Step 3). The result
is the Actual FCA Revenue.
Step 6 - The difference between the Actual FCA Revenue (Step 5) and the
Allowed FCA Revenue (Step 2) is calculated, and the resulting balance is
deferred by the Company. lnterest on the defened balance will accrue at
the Customer Deposit Rate.
Step 7 - At the end of every 12 month deferra! period, the annual FCA
revenue per customer, by Rate Group, will be multiplied by the average
annual number of actual customers). The result of that calculation will be
compared to the actual deferred revenue for the same 12 month period.
The difference between the actual deferred revenue, and the calculated
value, will be added to, or subtracted from, the total deferred balance, by
Rate Group.
lssued June 30,2020 Effective November1,2020
Patrick Ehrbar, Director of Regulatory Affairs
1.P.U.C. No.27
Second Revision Sheet 175C
Canceling
First Revision Sheet 175C
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175C
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS (continued)
ANNUAL NATURAL GAS FCA RATE ADJUSTMENT:
On or before July 31 each year, the Company will file a request with the
Commission to surcharge or rebate, by Rate Group, the amount accumulated in the
deferred revenue accounts for the prior July through June time period (the transition
defenal period will be from January 2020 through June 2021).
The proposed tariff revisions included with that filing would include a rate
adjustment that recovers/rebates the appropriate deferred revenue amount over a twelve-
month period effective on November 1st. The defened revenue amount approved for
recovery or rebate would be transferred to a balancing account and the revenue
surcharged or rebated during the period would reduce the deferred revenue in the
balancing account. Any deferred revenue remaining in the,balancing account at the end
of the calendar year would be added to the new revenue deferrals to determine the amount
of the proposed surcharge/rebate for the following year.
After determining the amount of defened revenue that can be recovered through a
surcharge (or refunded through a rebate) by Rate Group, the proposed rates under this
Schedule will be determined by dividing the deferred revenue to be recovered by Rate
Group by the estimated therm sales for each Rate Group during the twelve month recovery
period. The deferred revenue amount to be recovered will be transferred to a FCA
Balancing Account and the actual revenue received under this Schedule will be applied to
the Account to reduce (amortize) the balance. lnterest will be accrued on the unamortized
balance in the FCA Balancing Account at the Customer Deposit Rate.
3% ANNUAL RATE INCREASE LIMITATION:
The amount of the incremental proposed rate adjustment under this Schedule
cannot reflect more than a 3o/o rate increase. This will be determined by dividing the
incremental annual revenue to be collected (proposed surcharge revenue less present
surcharge revenue) under this Schedule by the total "normalized" revenue for the two Rate
Groups for the most recent July through June time period (the transition deferral period
will be from January 2020 through June 2021). Normalized revenue is determined by
multiplying the weather-corrected usage for the period by the present rates in effect. lf the
incremental amount of the proposed surcharge exceeds 3%, only a 37o incremental rate
increase will be proposed and any remaining deferred revenue will be carried over to the
following year. There is no limit to the level of the FCA rebate, and the reversal of any
rebate rate would not be included in the 3% incremental surcharge test.
Effective November1,2020lssued June 30,2020
lssued by Avista
By Patrick Ehrbar, Director of Regulatory Affairs
l.P.U.C. No.27
Third Revision Sheet 175
Canceling
SeeenC Revision Sheet 175
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ("FCA") rate mechanism that separates the recovery of the
Company's Commission authorized revenues from therm sales to customers
served under the applicable natural gas service schedules.
TERM:
The term of the FCA mechanism i , Zgt 0 tnreugh@
APPLICABLE:
To Customers in the State of ldaho where the Company has natural gas service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 1O1,111, and 112. This Schedule does not apply to Schedules
1311132 (lnterruptible Service), Schedule 146 (Transportation Service For
Customer-Owned Gas) or Schedule 148 (Special Contracts). Applicable
Customers will be segregated into two (2) distinct Rate Groups:
Group 1 -Schedule 101
Group 2 - Schedules 111 and 112
Note - the recovery of incremental revenue related to fixed production and
underground storage cosfs will be excluded for new natural gas customers added
after the FCA Base test year.
MONTHLY RATE:
Group 1 - S0S095+ per therm
Group 2 - ($0SO554) per therm
Effective Nevernber1, 2019lssued Jun€+8#{8
By
Avista Corporation
Patrick Ehrbar, Director of Regulatory Affairs
First Revision Sheet 1758
Canceling
l.P.U.C. No.27 1758.
lssued by Avista
By
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 1758
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS (continued)
Calculation of Monthlv FCA Defenal:
Step 1 - Determine the actual number of customers each month (see Note
1 below).
Steo 2 - Multiply the actual number of customers by the applicable monthly
Allowed FCA Revenue per Customer. The result of this calculation is the
total Allowed FCA Revenue for the applicable month.
Step 3 - Determine the actual revenue collected in the applicable month.
For new customers only, also multiply actual therm sales by the approved
Fixed Production and Underground Storage Cost per Therm to determine
actual revenue collected related to fixed production and underground
storage costs.
Step 4 - Calculate the amount of fixed charge revenues included in total
actual monthly revenues.
Steo 5 - Subtract the basic charge revenue (Step 4) from the tota! actual
monthly revenue (Step 3). For new customers, subtract the basic charge
revenue (Step 4) and the fixed production and underground storage
revenue (Step 3) from the totalactual monthly revenue (Step 3). The result
is the Actual FCA Revenue.
Step 6 - The difference between the Actual FCA Revenue (Step 5) and the
Allowed FCA Revenue (Step 2) is calculated, and the resulting balance is
defened by the Company. lnterest on the defened balance will accrue at
the Customer Deposit Rate.
Effective |lqlembe++r2e++lssued Jsne€O#{+
on
l(elly Nerweed; Viee President; State & FeCeral Regulatien
FirelRevision Sheet 1 75C
l.P.U.C. No.27
Canceling
heet 175C
ssued by Avista Corporation
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175C
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS (continued)
ANNUAL NATURAL GAS FCA RATE ADJUSTMENT:
On or before July {s* each year, the Company will file a request with the
Commission to surcharge or rebate, by Rate Group, the amount accumulated in the
defened revenue accounts for the prior Jen+reqf through Deeember time period.
The proposed tariff revisions included with that filing would include a rate
adjustment that recovers/rebates the appropriate deferred revenue amount over a
twelve-month period effective on November 1st. The deferred revenue amount
approved for recovery or rebate would be transferred to a balancing account and the
revenue surcharged or rebated during the period would reduce the deferred revenue
in the balancing account. Any deferred revenue remaining in the balancing account at
the end of the calendar year would be added to the new revenue deferrals to determine
the amount of the proposed surcharge/rebate for the following year.
After determining the amount of deferred revenue that can be recovered
through a surcharge (or refunded through a rebate) by Rate Group, the proposed rates
under this Schedule will be determined by dividing the deferred revenue to be
recovered by Rate Group by the estimated therm sales for each Rate Group during
the twelve month recovery period. The deferred revenue amount to be recovered will
be transferred to a FCA Balancing Account and the actual revenue received under this
Schedule will be applied to the Account to reduce (amortize) the balance. lnterest will
be accrued on the unamortized balance in the FCA Balancing Account at the Customer
Deposit Rate.
3% ANNUAL RATE INCREASE LIMITATION:
The amount of the incremental proposed rate adjustment under this Schedule
cannot reflect more than a 3o/o rate increase. This will be determined by dividing the
incrementalannual revenue to be collected (proposed surcharge revenue less present
surcharge revenue) under this Schedule by the total "normalized" revenue for the two
Rate Groups for the most recent Janueqf through Et€€€mb€+ time period. Normalized
revenue is determined by multiplying the weather-corrected usage for the period by
the present rates in effect. lf the incremental amount of the proposed surcharge
exceeds 3%, only a 37o incremental rate increase will be proposed and any remaining
deferred revenue will be carried over to the following year. There is no limit to the
level of the FCA rebate, and the reversal of any rebate rate would not be included in
the 3% incremental surcharge test.
lssued J+rn€€e+e{+Effective Nevember 1; 2017
By Kelly Nenfleed, Viee Preeident, State & Federal Regulatien
l.P.U.C. No.27
Fourth Revision Sheet 175
Canceling
Revision Sheet 175
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment ('FCA") rate mechanism that separates the recovery of the
Company's Commission authorized revenues from therm sales to customers
served under the applicable natural gas service schedules.
TERM:
The term of the FCA mechanism will remain in effect throuqh March 31. 2025.
APPLICABLE:
To Customers in the State of ldaho where the Company has natural gas service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 101,111, and 112. This Schedule does not apply to Schedules
1311132 (lnterruptible Service), Schedule 146 (Transportation Service For
Customer-Owned Gas) or Schedule 148 (Special Contracts). Applicable
Customers will be segregated into two (2) distinct Rate Groups:
Group 1-Schedule 101
Group 2 - Schedules 111 and 112
Nofe - the recovery of incremental revenue related to fixed production and
underground storage cosfs will be excluded for new naturalgas cusfomers added
after the FCA Base test year.
MONTHLY RATE:
Group 1 - ($0.00783) per therm
Group 2 - ($0.00687) per therm
lssued June 30.2020 Effective November 1. 2020
By
Avista Corporation
Patrick Ehrbar, Director of Regulatory Affairs
l.P.U.C. No.27
Second Revision Sheet 1758
Canceling
Sheet 1758
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 1758
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS (continued)
Calculation of Monthlv FCA Defenal:
Step 1 - Determine the actual number of customers each month (see Note
1 below).
Step 2 - Multiply the actual number of customers by the applicable monthly
Allowed FCA Revenue per Customer. The result of this calculation is the
tota! Allowed FCA Revenue for the applicable month.
Steo 3 - Determine the actual revenue collected in the applicable month.
For new customers only, also multiply actual therm sales by the approved
Fixed Production and Underground Storage Cost per Therm to determine
actual revenue collected related to fixed production and underground
storage costs.
Step 4 - Calculate the amount of fixed charge revenues included in total
actual monthly revenues.
Step 5 - Subtract the basic charge revenue (Step 4) from the total actual
monthly revenue (Step 3). For new customers, subtract the basic charge
revenue (Step 4) and the fixed production and underground storage
revenue (Step 3) from the totalactual monthly revenue (Step 3). The result
is the Actual FCA Revenue.
Step 6 - The difference between the Actual FCA Revenue (Step 5) and the
Allowed FCA Revenue (Step 2) is calculated, and the resulting balance is
deferred by the Company. lnterest on the defened balance will accrue at
the Customer Deposit Rate.
Steo 7 - At the end of everv 12 month deferral period. the annual FCA
revenue oer customer- bv Rate G . will be multiolied bv the averaoe
annual number of actua! customers). The result of that calculation will be
nnmnarar{to the aafr ral r{afarrar.l ra.rra far fha carna 'l 2 rnrrnfh narinr{
The difference between the actual defened revenue. and the calculated
value. will be added to. or subtracted from. the total defened balance. bv
Rate Group.
lssued June 30.2020 Effective November 1. 2020
lssued by Avista Corporation
By Patrick Ehrbar. Director of Requlatorv Affairs
Second Revision Sheet 175C
Canceling
l.P.U.C. No.27
lssued by Avista Corporation
By
175C
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 175C
FIXED COST ADJUSTMENT MECHANISM - NATURAL GAS (continued)
ANNUAL NATURAL GAS FCA RATE ADJUSTMENT:
On or before July 31 each year, the Company will file a request with the
Commission to surcharge or rebate, by Rate Group, the amount accumulated in the
defened revenue accounts for the prior Julv through June time period (the transition
deferral oeriod will be from Januarv 2020 throuoh June 2021).
The proposed tariff revisions included with that filing would include a rate
adjustment that recovers/rebates the appropriate defened revenue amount over a twelve-
month period effective on November 1st. The defened revenue amount approved for
recovery or rebate would be transferred to a balancing account and the revenue
surcharged or rebated during the period would reduce the deferred revenue in the
balancing account. Any deferred revenue remaining in the balancing account at the end
of the calendar year would be added to the new revenue deferrals to determine the amount
of the proposed surcharge/rebate for the following year.
After determining the amount of defened revenue that can be recovered through a
surcharge (or refunded through a rebate) by Rate Group, the proposed rates under this
Schedule will be determined by dividing the defened revenue to be recovered by Rate
Group by the estimated therm sales for each Rate Group during the twelve month recovery
period. The deferred revenue amount to be recovered will be transferred to a FCA
Balancing Account and the actual revenue received under this Schedule will be applied to
the Account to reduce (amortize) the balance. lnterest will be accrued on the unamortized
balance in the FCA Balancing Account at the Customer Deposit Rate.
3% ANNUAL RATE INCREASE LIMITATION:
The amount of the incremental proposed rate adjustment under this Schedule
cannot reflect more than a 3o/o rate increase. This will be determined by dividing the
incremental annual revenue to be collected (proposed surcharge revenue less present
surcharge revenue) under this Schedule by the total "normalized" revenue for the two Rate
Groups for the most recent Julv through June time period (the transition deferral oeriod
will be from Januarv 2020 throuoh June 2021). Normalized revenue is determined by
multiplying the weather-corrected usage forthe period by the present rates in effect. lf the
incremental amount of the proposed surcharge exceeds 3%, only a 3% incremental rate
increase wil! be proposed and any remaining deferred revenue will be carried over to the
following year. There is no limit to the level of the FCA rebate, and the reversal of any
rebate rate would not be included in the 3% incremental surcharge test.
lssued June 30.2020 Effective November 1. 2020
Patrick Ehrbar. Director of Reoulatorv Affairs
BEFORE TTIE
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE NO. AVU-G.2O-O'
EXHIBIT B
FCA Rate Calculation
November 112020 - October 31, 2021
Natural Gas Service
June 30, 2020
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective November t,2020 - October 3t,202L
Line
No.
t
2
3
4
5
5
7
8
9
10
L7
L2
13
L4
Date
Oct-19
Nov-19
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
15 Annual Total
L6 lncremental Rate to Recover Estimated lnterest
L7 Estimated Rateto Recover Deferral Balance
18 Rate before Gross-up for Revenue-related items
19 Times: Gross-up for Revenue-related items (3)
20 Preliminary Proposed FCA Rate
2L 3% Test Rate Adjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Ealance due to 3% test (5)
Forecast Usage
7,357,407
10,339,645
11,045,078
9,4t5,750
7,96L,574
5,319,343
2,750,908
1,764,663
1,431,150
1,331,889
1,796,853
4,603,153
(S3,s60)65,108,413
(s0.0000s)
(So.oo773)
(So.oozzsl
1.005873
(So.oozarl
s0.00000
(SO.OOzAfl Rebate Rate
(SO.OOZZaI Amortization Rate
So
ldaho Residentlal Natural Gas
Unamortized
Balance (1) lnterest (2)
-o.oo773 2.O0%
(S503,4s4)(s447,3s4) ls792l(Saes,oarl (Sszs1
15283,2L71 (Ss+21(5210,813) (5411)(S149,sso) (Sloo1(s108,632) (sZrS1(s87,s24) (s153)(574,013) (Srasl(s63,051) (sual(Ss2,8s9) (Sszl(s3e,u8) ls77l(53,ss01 (Sas1
Notes
(1) Deferral balance at the end of the month, Rate of -50.00773 to recover the October 2019 balance
of -5503,454 over 12 months. See page 2 of Exhibit B for October 2019 balance calculation.
(2) lnterest computed on average balance between beginning and end of month at the present IPUC
Consumer Deposit rate. The IPUC Consumer Deposit rate is updated annually.
htto://www.ouc.ida ho.sov/eas/34482.pdf
(3) AVU-G-17-01 conversion factor, see page 7 of Exhibit B.
(4) See page 5 of Exhibit B for 3% test adjustment calculations.
(5) See page 2 of Exhibit B for estimated carryover balance calculations.
EXHIBIT B Page 1 of 8
Line
No.
ldaho Residential Natural 6as
Calculate Estimated Monthly Balances through October 2021
Consumer Deposit
Ending Balance lnterest Rate Amortization
2.O0%
(55u,1621
(S518,024)
(S518,887)
(S519,752)
(S520,518)
(Ss21,486)
(ss22,3s5)
.5s23,226')
(Ss24oe8)
15524,97tl
(ss2s,846)
s22,393
(s446,973)
(Sasz,rsal
(5287,726)
(S208,832)
(S147,1s3)
(S105,9s7)
lS8aloz1
(S71,095)
(S6o,oea)
lS4Blatl
(Srs,sasl
(s147)
1
4
5
6
7
8
9
10
11
L2
13
L4
15
L6
L7
18
19
20
2L
22
23
24
25
26
27
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
prior year residual
Nov-20
Dec-20
Jan-21
Feb-21
Mar-2L
Apr-2L
May-21
Jun-21
Jul-21
Aug-21
Sep-21
Oct-z1
(Sasz1
(Sasll
(Sassl
(Sase1
(Sasa1
(Sassl
(Sazr1
(Sazz1
(Sazal
(Sszsl
(s7e1)
(Sezal
(Ssao1
(s408)
(Szss1
(5zrr1
(Srssl
(Srao1
(s10e)
(Ssr1
(Szrl
(Ssol
(S12,200)
(s57,2721
(S80,487)
(S85,978)
(sza,aoal
(S5r,szs;
(s41,407)
$zt,ltt1
(S13,737)
(s11,140)
(S10,358)
(s13,909)
(S35,832)
(s506,822)Total
Summary
28 2019 Deferred Revenue
29 Add PriorYear Residual Balance
30 Add lnterest through tOl3U2O21
31 Add Revenue Related ExpenseAdj.
32 Total Requested Recovery
33 Customer Rebate Revenue
34 Carryover Deferred Revenue
(Ss17,162)
s22,393
(s12,200)
(Sz,gso)
(5509,799)
(S509,799)
SO
EXHIBIT B Page 2 of 8
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective November 1.,2020 - October 31, 2021
Line
No.
1
2
3
4
5
6
7
8
9
10
11
t2
13
t4
15
15 lncremental Rate to Recover Estimated lnterest
L7 Estimated Rateto Recover Deferral Balance
18 Rate before Gross-up for Revenue-related items
19 Times: Gross-up for Revenue-related items (3)
20 Preliminary Proposed FCA Rate
2L 3%Test RateAdjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
Forecast Usage
3,722,79L
3,564,597
3,722,3O9
3,179,486
2,646,906
1,816,608
L,07O,737
938,855
L,O09,248
L,to7,778
L,279,439
2,470,0L8
(Sr,azol 25,928,782
(So.oooos)
(So.00677)
(So.oo683)
1.005873
(So.oosazl
s0.00000
(SO.OOSaZ; Rebate Rate
(50.00583) Amortization Rate
So
Date
ldaho Non-Residential Natural Gas
Unamortized
Balance (1) lnterest (2)
-0.00677 2.@Yo
(Srzs,ersl(s1s4,7s8) (sZZS1(s13o,8so) (s238)(s10s,833) (s197)(s84,4s4) (s1s8)(s66,6s1) (s126)(Ss4445) (Sror1
lStt'zte1 (Sas1(540,992) (S73)(Ss4,zre) (Ssll(S26,76s) (Ssr1(S18,13s) (Saz1(s1,420) (s16)
Oct-19
Nov-19
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
Annual Total
Notes
(U Deferral balance at the end of the month, Rate of -50.00677 to rebate the October 2019 balance
of -5175,536 over 12 months. See page 4 of Exhibit B for October 2019 balance calculation.
(21 lnterest computed on average balance between beginning and end of month at the present IPUC
Consumer Deposit rate. The IPUC Consumer Deposit rate is updated annually.
http://www.puc.idaho.eov/eas/34482. odf
AVU-G-17-01 conversion factor, see page 7 of Exhibit B.
See page 6 of Exhibit Bfor 3Yo test adjustment calculations.
See page 2 of Exhibit B for estimated carryover balance calculations.
EXHIBIT B
(3)
(4)
(s)
Page 3 of 8
Line
No.
1
4
5
6
7
8
9
10
11
L2
13
L4
15
15
L7
18
19
20
27
22
23
24
25
26
27
28
29
30
31
32
33
34
ldaho Non-Residential Natural Gas
Calculate Estimated Monthly Balance through October 2021
Consumer Deposit
Ending Balance lnterest Rate Amortization
2.00%
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
prlor year resldual
Nov-20
Dec-20
Jan-21
Feb-21
Mar-2L
Apr-21
May-21
Jun-21
lul27
Aug-21
Sep-21
Oct-21
(Su5,310)
(s175,502)
(s175,895)
(s176,188)
(s175,481)
$tts7e7
(5L77,o7ol
(s177,355)
(sL77,6671
(st77,9571
(S17&2s4)
52,617
(S1s4s83)
(s130,475)
(s105,248)
(S83,590)
(S65,736)
(Ss3,428)
(s46,198)
(Sas,asz1
(Sra,ozs1
(S25,508)
(S16,805)
Ssr
(Szsz1
(Szsr1
(S2e3)
(Szsa1
(Szsa1
(Szssl
(s2es)
(Szse1
(s2s6)
(s2s7)
(s27s)
(s237)
(Srssl
(Srsz1
(s124)
(Sssl
(Ssa1
litz1
(Ssrl
(Sas1
(Srs1
(Sra1
(Szr,aza1
(524346)
lSzs,tzll
$27,7t61
(S18,078)
lst2,407l
(Sz,ara1
(Ss,arz1
(Ss,asa1
(Sz,sse;
(Sa,zta1
(s15,870)
Total (54,3471 (s177,091)
Summary
2019 Deferred Revenue
Add Prior Year Residual Balance
Add lnterest through 7Ol3Ll2O2l
Add Revenue Related Expense Adj.
(Sus,310)
s2,6L7
(54347)
(S1,092)
Total Requested Recovery
Customer Rebate Revenue
Carryover Deferred Revenue
(S178,131)
(5178,131)
So
EXHIBIT B Page 4 of 8
Avista Utilities
FCA Mechanism Prior Surcharge or Rebate Amortization
Effective November t,2OL9 - October 3t,2O2O
Residential Natura! Gas Rebate
Line No.
Regulatory Asset
Date Beginning Balance lnterest
Regulatory Asset
Amortization EndingBalance
lnterest
Rate
June - October
Forecast Usage
1
2
3
4
5
6
7
8
9
10
11
72
Nov-19 S
Dec-19 S
Jan-20 S
Feb-20 S
Mar-20 S
Apr-20 S
May-20 S
Jun-20 S
Jul-20 S
Aug-20 S
Sep-20 S
Oct-20 S
6LL,296.77
526,204.42
44L,O29.70
348,326.23
263,257.11
190,111.58
142,889.02
\L7,028.31
101,495.10
88,956.63
78,O25.35
62,523.OL
se47.13 s
s80s.35 s
sesz.zs s
ssog.zg s
s377.49 s
s277.27 s
izts.+z S
s181.ss s
s1s8.ss s
srsg.o+ s
s117.03 s
Szo.zo S
(86,039.48)
(85,980.08)
(93,360.72)
(85,578.35)
{.73,523.021
147,499.831
(26,077.131
(15,715.15)
(12,687.06)
(11,080.32)
(15,619.37)
(40,200.89)
s
s
s
s
s
s
s
s
s
S
s
$
526,204.42
441,O29.70
348,326.23
263,257.LL
190,111.58
L42,889.O2
7L7,028.3L
101,495.10
88,966.63
78,O25.35
62,523.0L
22,392.82
2.00%
2.OO%
2.000,/0
2.00%
2.AO%
2.OO%
2.OO%
2.OO%
2.OO%
2.00%
2.OO%
2.OOo/o
1,652,990
!,342,546
1,172,520
7,652,943
4,254,063
Non-Residential Natura! Gas Rebate
Line No. Date
Regulatory
Liability Beginning
Balance lnterest Amortization
Regulatory
tiability Ending
Balance
lnterest
Rate
June - October
Forecast Usage
13
t4
15
16
t7
18
19
20
2t
22
23
24
Nov-19
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Jul-20
Aug-20
Sep-20
Oct-20
s
s
s
s
s
s
s
s
s
s
s
s
(130,971.52)
1716,837.27!'
(101,487.95)
(83,748.76!.
167,499.761
152,537.641
(43,359.88)
(35,307.15)
(30,865.88)
124,924.451
(18,049.67)
(10,682.46)
(Szoe.a+1 5
(S181.7s) S
(5rs+.2+l 5
(s12s.s4) s
(Sss.ss1 5
(Szs.asl 5
(S66.33) S
(Sss.ssl 5
(Sae.+s; 5
(Sas.zsl 5
(S2a.sz1 5
(56.zz1 5
14,340.59 s
15,531.11 s
t7,893.43 s
t6,374.94 s
L5,062.O7 s
9,257.6L s
7,1t9.06 s
5,497.20 s
5,987.88 s
6,910.56 s
7,39L.L3 s
13,306.40 s
1176,837.271
(101,487.95)
183,748.761
167,499.761
152,537.64!.
(43,359.88)
(36,307.15)
(30,865.88)
(24,924.45l'
(18,049.57)
(10,682.45)
2,617.22
2.OOo/o
2.OOo/o
2.OO%
2.OO%
2.OOYo
2.OO%
2.OO%
2.OO%
2.OOo/o
2.OOo/o
2.OO%
2.OO%
997,578
1,086,730
1,254,185
1,341,4O3
2,414,955
EXHIBIT B Page 5 of 8
Line No.
Avista Utalaties
Fixed Cost Adjustment (FCAI 3% Test
2019 ldaho Natural Gas Deferrals
Residentia!
S5t,029,285
65,108,413
-s0.00783
s0.009s1
-s0.01734
(s1,128,980)
-2.21%
So
So.ooooo
-so.oo783
(s1,128,980)
-2.21%
Non-Resldential Total
1
Revenue From 2019 Normalized Loads and
Customers at Present Billing Rates (Note 1)
2 November 2020 - October 2021 Usage
Proposed FCA Recovery Rates
Present FCA Recovery Rates (2)
lncremental FCA Recovery Rates
lncremental FCA Recovery
lncremental Surcharge %
3% Test Adjustment (2)
3% Test Rate Adjustment
Adjusted Proposed FCA Recovery Rates
Adjusted lncremental FCA Recovery
Adjusted lncremental Surcharge %
Notes
3
4
5
6
7
8
9
10
11
t2
stz,934,43t
25,928,782
-s0.00687
s0.00000
-So.ooesz
(s178,131)
-1.3995
So
So.ooooo
-s0.00687
(s178,131)
-1.396
s63,963,715
(s1,307,111)
So
(s1,307,111)
(1) Total 2019 weather normalized billing determinants priced at the billing rates effective since
oLlo7l2O2O.
(2) As stated on tariff Sheet 175C, the reversal of a rebate rate is not included in the 3% incremental
surcharge test. Therefore the present rebate rate of -50.00554 Non-Residential is 50.00000 in this
incremental rate calculation.
EXHIBIT B Page 5 of 8
AVISTAUTILITIES
Revenue Conversion F actor
Ideho - Neturel Ges Syrtem
TWELVE MONTHS ENDED DECEMBER 3t, ?,016
Llne
No Dercripfion Fec{or
I Revenuee 1.000000 1.0000m
2
Eqlense:
Uncollectibles 0.003564 0.003564
3 Commission Fees 0.002275 0.W2275
4 Idaho State Income Tax 0.M7973
5
6
7
Total Expeirse 0.053812 0.005839
Nct Operating Income Before FIT 0.946188 0.94161
Federal Income Tan @ 2lo/o 0.198699
8 REVENI.'ECONVERSIONFACTOR 0.747489 0.994161
9
AVU-E-17-O1 Settlement Conversion Factor with Tax Reform
Gross Up Factor 1.005873
EXHIBIT B PageTof 8
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EXHIBIT C
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Natural Gas Service
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EXHIBIT C Page 3 of 7 AVU-G-17-01 1-1-19 Base
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