20201210Notice_of_Application_Order_No_34868.pdf

NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 34868 1

Office of the Secretary
Service Date
December 10, 2020
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

AVISTA CORPORATION’S APPLICATION
FOR AN ACCOUNTING ORDER FOR
APPROVAL TO CHANGE ITS
ACCOUNTING FOR FEDERAL INCOME
TAX EXPENSE FOR CERTAIN PLANT
BASIS ADJUSTMENTS AND DEFERRAL OF
ASSOCIATED CHANGE IN TAX EXPENSE
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CASE NOS. AVU-E-20-12
AVU-G-20-07

NOTICE OF APPLICATION

NOTICE OF
MODIFIED PROCEDURE

ORDER NO. 34868

On October 30, 2020, Avista Corporation (“Company”) applied to: (1) change its
accounting for federal income tax expense from a normalization method to a flow-through method
for certain plant basis adjustments, and (2) defer associated change in tax expense. Application at
1.
NOTICE OF APPLICATION
YOU ARE HEREBY NOTIFIED that the Company uses the normalization method to
calculate federal income taxes for most plant-related temporary book-to-tax differences. Id.
YOU ARE FURTHER NOTIFIED that the Company now requests authorization to
use the flow-through method to calculate certain plant basis adjustments, which it claims will
immediately benefit customers. Id.
YOU ARE FURTHER NOTIFIED that the Company proposes to defer those benefits
and to start providing them to customers in its next general rate case. Id.
YOU ARE FURTHER NOTIFIED that the Application is available for public
inspection during regular business hours at the Commission offices. These documents are also
available on the Commission’s web site at www.puc.idaho.gov. Click on the “ELECTRIC” tab or
“NATURAL GAS” tab, then select “Open Cases” and click on the case number as shown on the
front of this document.
YOU ARE FURTHER NOTIFIED that all proceedings in this case will be held
pursuant to the Commission's jurisdiction under Title 61 of the Idaho Code and specifically Idaho
Code §§ 61-501, 61-502 and 61-503.
YOU ARE FURTHER NOTIFIED that all proceedings in this matter will be conducted
pursuant to the Commission's Rules of Procedure, IDAPA 31.01.01.000 et seq.
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 34868 2

NOTICE OF MODIFIED PROCEDURE
YOU ARE FURTHER NOTIFIED that the Commission has determined that the public
interest may not require a formal hearing in this matter, and that it will proceed under Modified
Procedure pursuant to Rules 201 through 204 of the Commission's Rules of Procedure, IDAPA
31.01.01.201 through .204. The Commission notes that Modified Procedure and written comments
have proven to be an effective means for obtaining public input and participation.
YOU ARE FURTHER NOTIFIED that persons desiring to state a position on this
Application may file a written comment in support or opposition with the Commission within
twenty-one (21) days from the service date of this Notice. The written comment must contain
a statement of reasons supporting it. Persons desiring a hearing must specifically request a hearing
in their written comments. Written comments concerning this Application must be sent
electronically, unless e-mail is not available. To comment by e-mail, please access the
Commission’s home page at www.puc.idaho.gov. Click the “Consumers” tab and then “Case
Comment Form” and complete the form using the case number as it appears on the front of this
document. Comments filed by e-mail must also be e-mailed to the Company at the e-mail addresses
listed below. If e-mail is unavailable, then comments may be mailed to the Commission and
Company at these addresses:
For the Idaho Public Utilities
Commission:

Commission Secretary
Idaho Public Utilities Commission
P.O. Box 83720
Boise, ID 83720-0074

Street Address for Express Mail:

11331 W. Chinden Blvd.,
Building 8, Suite 201-A
Boise, ID 83714

For Avista Corporation:

David J. Meyer, Esq.
Vice President and Chief Counsel for
Regulatory & Governmental Affairs
P.O. Box 3727
1411 E. Mission Avenue, MSC 13
Spokane, Washington 99220-3727
E-Mail: [e-mail]
[e-mail]

Patrick Ehrbar
Director of Regulatory Affairs
Avista Corporation
1411 E. Mission Avenue, MSC 27
Spokane, Washington 99220-3727
E-Mail: [e-mail]

NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 34868 3

YOU ARE FURTHER NOTIFIED that the Company must file any reply comments
within twenty-eight (28) days from the service date of this Notice.
YOU ARE FURTHER NOTIFIED that if no written comments or protests are received
within the time limit set, the Commission will consider this matter on its merits and enter its Order
without a formal hearing. If written comments are received within the time limit set, the
Commission will consider them and, in its discretion, may set the same for a formal hearing.
ORDER
IT IS HEREBY ORDERED that the Company’s Application be processed by Modified
Procedure, Rule 201-204 (IDAPA 31.01.01.201-.204). Persons interested in submitting written
comments must do so within twenty-one (21) days from the service date of this Notice. The
Company must file any reply comments within twenty-eight (28) days from the service date of this
Notice.
IT IS FURTHER ORDERED that parties continue to comply with Order No. 34781,
issued September 17, 2020. All pleadings should be filed with the Commission electronically and
shall be deemed timely filed when received by the Commission Secretary. See Rule 14.02.
Service between parties should also be accomplished electronically. Voluminous discovery-related
documents may be filed and served on CD-ROM or a USB flash drive.
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NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 34868 4

DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 10th day of
December 2020.

PAUL KJELLANDER, PRESIDENT

KRISTINE RAPER, COMMISSIONER

ERIC ANDERSON, COMMISSIONER

ATTEST:

Jan Noriyuki
Commission Secretary

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