20201104Attachment C.pdf

AVISTA
TAX CHANGE DEFERRAL APPLICATION
ATTACHMENT C
Tax Change Deferral Application ‐ Attachment C.xlsx
Proposed ADFIT Available to Flow Through 0.21 0.65 0.35
FN ADFIT
Grossed‐Up (Rev. 
Req.) ADFIT
Grossed‐Up (Rev. 
Req.) ADFIT
Grossed‐Up 
(Rev. Req.) ADFIT
Grossed‐Up (Rev. 
Req.)
Meters ‐ 2019 Only (11,378,988)          (14,403,782)                 (6,710,083)            (8,493,776)               (4,361,554)               (5,520,955)          (2,348,529)               (2,972,822)             
Meters ‐ 481(a) Prior Years (12,076,466)          (15,286,665)                 (2,881,535)            (3,647,513)               (1,872,998)               (2,370,883)          (1,008,537)               (1,276,629)             
A Meters ‐ Amortization 2,419,97             3,063,263  1,233,76             1,561,73                801,948 1,015,125           431,818 546,60                  
B Meters ‐ Excess Deferreds (2,754,681)            (3,486,938) (407,309)               (515,581)                  (264,751)                  (335,128)             (142,558)                  (180,453)                
IDD #5 ‐ 2019 Onl (6,147,010)            (7,781,025) (3,992,356)           (5,053,615)              (2,595,031)              (3,284,850)         (1,397,325)              (1,768,765)             
IDD #5 ‐ 481(a) Prior Years (70,924,333)         (89,777,637)                (47,469,315)         (60,087,740)            (30,855,055)            (39,057,031)       (16,614,260)            (21,030,709)           
A IDD #5 ‐ Amortization 13,438,96          17,011,35                 9,621,38             12,178,97             6,253,901                7,916,33           3,367,485                4,262,639              
B IDD #5 ‐ Excess Deferreds (18,786,790)         (23,780,746)                (12,084,267)         (15,296,540)            (7,854,773)              (9,942,751)         (4,229,493)              (5,353,789)             
Balance 12/31/2019 (106,209,323)       (134,442,181)              (62,689,712)         (79,354,066)            (40,748,313)            (51,580,143)       (21,941,399)            (27,773,923)           
2020 Estimated Future Annual Additions
IDD #5 (6,147,010)           (7,781,025) (3,992,356)           (5,053,615)              (2,595,031)              (3,284,850)         (1,397,325)              (1,768,765)             
Meters (9,648,925)           (12,213,830)                (5,721,117)           (7,241,920)              (3,718,726)              (4,707,248)         (2,002,391)              (2,534,672)             
Amortization 2,837,02             3,591,175  1,744,58             2,208,339                1,133,982                1,435,421           610,60 772,919                  
(12,958,907)         (16,403,679)                (7,968,885)           (10,087,196)            (5,179,775)              (6,556,678)         (2,789,110)              (3,530,519)             
Estimated Balance 12/31/2020 (119,168,230)       (150,845,861)              (70,658,597)         (89,441,262)            (45,928,088)            (58,136,820)       (24,730,509)            (31,304,442)           
A
B
The amortization amounts represent the excess book depreciation over tax depreciation taken on the basis adjustments. (Since the basis 
adjustment has reduced the tax basis to zero, the tax depreciation is also zero.) Under normalization, deferred tax expense is recorded on 
the book depreciation and reduces the deferred tax liability in FERC Account No. 282900.
Excess deferreds are associated with asset vintages placed in service prior to the 2018 tax reform when the statutory tax rate changed 
from 35% to 21%. Since the method changes include basis adjustments on prior year assets, there is an excess deferred amount 
associated with the new basis adjustments that is considered unprotected and can be flowed through to customers. 
System Electric Electric ‐ WA Electric ‐ ID
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Tax Change Deferral Application ‐ Attachment C.xlsx
Proposed ADFIT Available to Flow Throug
FN
Meters ‐ 2019 Only
Meters ‐ 481(a) Prior Years
A Meters ‐ Amortization
B Meters ‐ Excess Deferreds
IDD #5 ‐ 2019 Onl
IDD #5 ‐ 481(a) Prior Years
A IDD #5 ‐ Amortization
B IDD #5 ‐ Excess Deferreds
Balance 12/31/2019
2020 Estimated Future Annual Addi
IDD #5
Meters
Amortization
Estimated Balance 12/31/2020
0.7 0.3
ADFIT
Grossed‐Up 
(Rev. Req.) ADFIT
Grossed‐Up (Rev. 
Req.) ADFIT
Grossed‐Up 
(Rev. Req.) ADFIT
Grossed‐Up 
(Rev. Req.)
(3,770,938)          (4,773,339)        (2,639,657)        (3,341,338)               (1,131,281)        (1,432,002)        (897,967)           (1,136,667)          
(6,103,632)          (7,726,116)        (4,272,542)        (5,408,281)               (1,831,090)        (2,317,835)        (3,091,299)        (3,913,036)          
932,955               1,180,95         653,069            826,669 279,887            354,287            253,255            320,57               
(1,404,734)          (1,778,144)        (983,314)            (1,244,701)               (421,420)            (533,443)            (942,638)           (1,193,213)          
(1,489,312)          (1,885,206)        (1,042,519)        (1,319,644)               (446,794)            (565,562)            (665,341)           (842,204)              
(14,857,618)        (18,807,111)      (10,400,332)      (13,164,978)             (4,457,285)        (5,642,133)        (8,597,401)        (10,882,786)        
2,663,29          3,371,263         1,864,30         2,359,88                798,989            1,011,379         1,154,283        1,461,11            
(4,046,151)          (5,121,710)        (2,832,305)        (3,585,197)               (1,213,845)        (1,536,513)        (2,656,373)        (3,362,497)          
(28,076,131)        (35,539,407)      (19,653,292)      (24,877,585)             (8,422,839)        (10,661,822)      (15,443,480)      (19,548,709)        
(1,489,312)          (1,885,206)        (1,042,519)        (1,319,644)               (446,794)            (565,562)            (665,341)           (842,204)              
(3,081,644)          (3,900,815)        (2,157,151)        (2,730,570)               (924,493)            (1,170,244)        (846,164)           (1,071,094)          
820,96              1,039,19         574,677            727,439 246,29            311,759            271,47            343,638               
(3,749,990)         (4,746,823)       (2,624,993)       (3,322,776)              (1,124,997)       (1,424,047)       (1,240,032)       (1,569,661)          
(31,826,121)       (40,286,229)     (22,278,285)     (28,200,361)            (9,547,836)       (12,085,869)     (16,683,512)     (21,118,369)        
Gas North ‐ ID OregonGas North Gas North ‐ WA
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