20210129Andrews Exhibit 5 Schedules 1-2.pdf

DAVID J. MEYER
VICE PRESIDENT AND CHIEF COUNSEL FOR
REGULATORY & GOVERNMENTAL AFFAIRS
AVISTA CORPORATION
P.O. BOX 3727
1411 EAST MISSION AVENUE
SPOKANE, WASHINGTON 99220-3727
TELEPHONE: [phone]
FACSIMILE: [phone]
[e-mail]

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

IN THE MATTER OF THE APPLICATION ) CASE NO. AVU-E-21-01
OF AVISTA CORPORATION FOR THE ) CASE NO. AVU-G-21-01
AUTHORITY TO INCREASE ITS RATES )
AND CHARGES FOR ELECTRIC AND ) EXHIBIT NO. 5
NATURAL GAS SERVICE TO ELECTRIC )
AND NATURAL GAS CUSTOMERS IN THE ) ELIZABETH M. ANDREWS
STATE OF IDAHO )

FOR AVISTA CORPORATION

(ELECTRIC AND NATURAL GAS)

AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
WITH PRESENT RATES WITH 09.2021 PROPOSED RATES
Actual Per Proposed Pro Forma
Line Results Total Pro Forma Revenues &Proposed
No.DESCRIPTION Report Adjustments Total Related Exp Total
a b c d e f
REVENUES
1 Total General Business $262,119 ($17,804)$244,315 $24,783 $269,098
2 Interdepartmental Sales 275 - 275 275
3 Sales for Resale 27,968 831 28,799 28,799
4 Total Sales of Electricity 290,362 (16,973) 273,389 24,783 298,172
5 Other Revenue 28,496 (18,559) 9,937 9,937
6 Total Electric Revenue 318,858 (35,532) 283,326 24,783 308,109
EXPENSES
Production and Transmission
7 Operating Expenses 82,098 (1,632) 80,466 80,466
8 Purchased Power 55,231 (18,573) 36,658 36,658
9 Depreciation/Amortization 19,135 2,135 21,270 21,270
10 Regulatory Amortization (2,263) 2,638 375 375
11 Taxes 8,631 478 9,109 9,109
12 Total Production & Transmission 162,832 (14,954) 147,878 - 147,878
Distribution
13 Operating Expenses 11,803 2,175 13,978 13,978
14 Depreciation/Amortization 16,919 863 17,782 17,782
15 Taxes 6,682 (3,236) 3,446 3,446
16 State Income Taxes 583 (2,180) (1,597) 1,140 (457)
17 Total Distribution 35,987 (2,378) 33,609 1,140 34,749
18 Customer Accounting 4,114 726 4,840 60 4,900
19 Customer Service & Information 10,970 (10,294) 676 676
20 Sales Expenses - 0 0 0
Administrative & General
21 Operating Expenses 25,118 2,240 27,358 64 27,422
22 Depreciation/Amortization 14,298 5,189 19,487 19,487
23 Regulatory Amortization (3,831) 4,657 826 826
23 Taxes - - - -
24 Total Admin. & General 35,585 12,086 47,671 64 47,735
25 Total Electric Expenses 249,488 (14,813) 234,675 1,264 235,939
26 OPERATING INCOME BEFORE FIT 69,370 (20,719) 48,651 23,519 72,170
FEDERAN INCOME TAX
27 Current Accrual 4,789 (2,037) 2,752 4,939 7,691
28 Debt Interest - (177) (177) (177)
29 Deferred Income Taxes 3,631 (1,892) 1,739 1,739
30 Amortized Investment Tax Credit (167) - (167) (167)
31 NET OPERATING INCOME $61,117 ($16,613)$44,504 $18,580 $63,084
RATE BASE
PLANT IN SERVICE
32 Intangible $91,375 $12,800 $104,175 $104,175
33 Production 487,925 26,484 514,409 514,409
34 Transmission 267,041 59,807 326,848 326,848
35 Distribution 608,901 47,950 656,851 656,851
36 General 131,758 12,565 144,323 144,323
37 Total Plant in Service 1,587,000 159,606 1,746,606 - 1,746,606
ACCUMULATED DEPRECIATION
38 Intangible (24,488) (16,338) (40,826) (40,826)
39 Production (201,510) (28,941) (230,451) (230,451)
40 Transmission (77,230) (10,860) (88,090) (88,090)
41 Distribution (225,258) (37,969) (263,227) (263,227)
42 General (46,294) (9,541) (55,835) (55,835)
43 Total Accumulated Depreciation (574,780) (103,649) (678,429) - (678,429)
44 NET PLANT BEFORE DFIT 1,012,220 55,957 1,068,177 - 1,068,177
45 DEFERRED TAXES (201,658) (18,390) (220,048) (220,048)
46 NET PLANT AFTER DFIT 810,562 37,567 848,129 - 848,129
47 DEFERRED DEBITS AND CREDITS (3,621) (63) (3,684) (3,684)
48 WORKING CAPITAL 21,392 (1,671) 19,721 19,721
49 TOTAL RATE BASE $828,333 $35,833 $864,166 $0 $864,166
50 RATE OF RETURN 7.38%5.15%7.30%
09.2021 RY1
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 1 of 12

AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
WITH 09.2021 PROPOSED RATES WITH 09.2022 PROPOSED RATES
09.2021 09.2022 09.2022 09.2021 Proposed 09.2022 Proposed 09.2022 Pro Forma
Line Pro Forma Total Pro Forma Revenues &Revenues &Proposed
No.DESCRIPTION Total Adjustments Total Related Exp Related Exp Total
a b c d e f g
REVENUES
1 Total General Business $244,315 $0 $244,315 $24,783 $8,722 $277,820
2 Interdepartmental Sales 275 - 275 275
3 Sales for Resale 28,799 - 28,799 28,799
4 Total Sales of Electricity 273,389 - $273,389 24,783 8,722 306,894
5 Other Revenue 9,937 - 9,937 9,937
6 Total Electric Revenue 283,326 - 283,326 24,783 8,722 316,831
EXPENSES
Production and Transmission
7 Operating Expenses 80,466 328 80,794 80,794
8 Purchased Power 36,658 - 36,658 36,658
9 Depreciation/Amortization 21,270 961 22,231 22,231
10 Regulatory Amortization 375 379 754 754
11 Taxes 9,109 515 9,624 9,624
12 Total Production & Transmission 147,878 2,183 150,061 - - 150,061
Distribution
13 Operating Expenses 13,978 598 14,576 14,576
14 Depreciation/Amortization 17,782 727 18,509 18,509
15 Taxes 3,446 267 3,713 3,713
16 State Income Taxes (1,597) (246) (1,842) 1,140 401 (301)
17 Total Distribution 33,609 1,346 34,956 1,140 401 36,497
18 Customer Accounting 4,840 108 4,948 60 21 5,029
19 Customer Service & Information 676 8 684 684
20 Sales Expenses - 0 0 0
Administrative & General
21 Operating Expenses 27,358 442 27,800 64 23 27,887
22 Depreciation/Amortization 19,487 957 20,444 20,444
22 Regulatory Amortization 826 53 879 879
23 Taxes - - - -
24 Total Admin. & General 47,671 1,452 49,123 64 23 49,210
25 Total Electric Expenses 234,675 5,097 239,772 1,264 445 241,481
26 OPERATING INCOME BEFORE FIT 48,651 (5,097) 43,554 23,519 8,277 75,350
FEDERAL INCOME TAX
27 Current Accrual 2,752 (1,070) 1,682 4,939 1,738 8,359
28 Debt Interest (177) (182) (359) (359)
29 Deferred Income Taxes 1,739 - 1,739 1,739
30 Amortized Investment Tax Credit (167) - (167) (167)
31 NET OPERATING INCOME $44,504 ($3,845)$40,659 $18,580 $6,539 $65,778
RATE BASE
PLANT IN SERVICE
32 Intangible $104,175 $644 $104,819 $104,819
33 Production 514,409 21,913 536,323 536,323
34 Transmission 326,848 25,095 351,943 351,943
35 Distribution 656,851 27,577 684,428 684,428
36 General 144,323 4,572 148,896 148,896
37 Total Plant in Service 1,746,606 79,801 1,826,407 - - 1,826,407
ACCUMULATED DEPRECIATION
38 Intangible (40,826) (4,753) (45,578) (45,578)
39 Production (230,451) (11,282) (241,732) (241,732)
40 Transmission (88,090) (5,452) (93,542) (93,542)
41 Distribution (263,227) (15,744) (278,972) (278,972)
42 General (55,835) (4,988) (60,823) (60,823)
43 Total Accumulated Depreciation (678,429) (42,219) (720,647) - - (720,647)
44 NET PLANT BEFORE DFIT 1,068,177 37,583 1,105,760 - - 1,105,760
45 DEFERRED TAXES (220,048) (670) (220,718) (220,718)
46 NET PLANT AFTER DFIT 848,129 36,913 885,042 - - 885,042
47 DEFERRED DEBITS AND CREDITS (3,684) - (3,684) (3,684)
48 WORKING CAPITAL 19,721 - 19,721 19,721
49 TOTAL RATE BASE $864,166 36,913 $901,079 $0 $0 $901,079
50 RATE OF RETURN 5.15%4.51%7.30%
09.2022 RY2
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 2 of 12
AVISTA UTILITIES
Calculation of General Revenue Requirement
Idaho - Electric System
TWELVE MONTHS ENDED DECEMBER 31, 2019
RY1 RY2
Incremental
RY2
Sep-21 Sep-22 Sep-22
Line (000's of (000's of (000's of
No.Description Dollars)Dollars)Dollars)
1 Pro Forma Rate Base $864,166 $901,079
2 Proposed Rate of Return 7.30%7.30%
3 Net Operating Income Requirement $63,084 $65,779
4 Pro Forma Net Operating Income $44,504 $40,659
5 Net Operating Income Deficiency $18,580 $25,120 $6,540
6 Conversion Factor 0.74972 0.74972 0.74972
7 Revenue Requirement $24,783 $33,505 $8,722
8 Total General Business Revenues $244,590 $269,373
9 Percentage Revenue Increase - Base 10.13%3.24%
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 3 of 12
Proposed:
ProForma
Capital ProForma Weighted
Component Structure Cost Cost
Total Debt 50.00%4.70%2.35%
Common 50.00%9.90%4.95%
Total 100.00%7.30%
AVISTA UTILITIES
Pro Forma Cost of Capital
Idaho - Electric System
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 4 of 12
Line
No.Description Factor
1 Revenues 1.000000
Expenses:
2 Uncollectibles 0.002401
3 Commission Fees 0.002593
4 Idaho Income Tax 0.045994
5 Total Expenses 0.050988
6 Net Operating Income Before FIT 0.949012
7 21% Federal Income Tax @ 21%0.199293
8 REVENUE CONVERSION FACTOR 0.749719
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Electric System
TWELVE MONTHS ENDED DECEMBER 31, 2019
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 5 of 12
AVISTA UTILITIES Rate Year September 1, 2021 - August 31, 2022
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Results of Deferred Deferred Debits,Working Restate Eliminate Uncollectible Regulatory
Line Operations FIT Credits & Reg Capital Capital B & O Expense Expense
No.DESCRIPTION Rate Base Amortizations 2019 EOP Taxes
Adjustment Number 1.00 1.01 1.02 1.03 1.04 2.01 2.02 2.03
Workpaper Reference E-ROO E-DFIT E-DDC E-WC E-RCAP E-EBO E-UE E-RE
REVENUES
1 Total General Business $262,119 $0 $0 $0 $0 ($3,538)$0 $0
2 Interdepartmental Sales 275 - 0 - - 0 0 0
3 Sales for Resale 27,968 - 0 - - 0 0 0
4 Total Sales of Electricity 290,362 0 0 0 0 (3,538)0 0
5 Other Revenue 28,496 - 0 - - (1)0 0
6 Total Electric Revenue 318,858 0 0 0 0 (3,539)0 0
EXPENSES
Production and Transmission
7 Operating Expenses 82,098 - 12 - 478 0 0 0
8 Purchased Power 55,231 - - - 0 0 0
9 Depreciation/Amortization 19,135 - 0 - (5) 0 0 0
10 Regulatory Amortization (2,263)- (154)- - 0 0 0
11 Taxes 8,631 - 0 - - 0 0 0
12 Total Production & Transmission 162,832 0 (142)0 473 0 0 0
Distribution
13 Operating Expenses 11,803 - 0 - - 0 0 0
14 Depreciation/Amortization 16,919 - 0 - - 0 0 0
15 Taxes 6,682 - 0 - - (3,544)0 0
16 State Income Taxes 0.045994 583 - 22 0 (22)0 (20)15
17 Total Distribution 35,987 0 22 0 (22)(3,544)(20)15
18 Customer Accounting 4,114 - 0 - - 0 427 0
19 Customer Service & Information 10,970 - 0 - - 0 0 0
20 Sales Expenses 0 - 0 - - 0 0 0
Administrative & General
21 Operating Expenses 25,118 - 0 - - 0 0 (335)
22 Depreciation/Amortization 14,298 - 0 - - 0 0 0
23 Regulatory Amortization (3,831)- (343)- - 0 0 0
24 Taxes 0 - 0 - - 0 0 0
25 Total Admin. & General 35,585 0 (343)0 0 0 0 (335)
26 Total Electric Expenses 249,488 0 (463)0 451 (3,544)407 (320)
27 OPERATING INCOME BEFORE FIT 69,370 0 463 0 (451)5 (407)320
FEDERAL INCOME TAX
28 Current Accrual 4,789 - 97 - (95) 1 (86) 67
29 Debt Interest 0 15 0 8 (29) - - -
30 Deferred Income Taxes 3,631 - 0 - - 0 0 0
31 Amortized ITC (167)- 0 - - 0 0 0
32 NET OPERATING INCOME $61,117 ($15)$365 ($8)($327)$4 ($322)$252
RATE BASE
PLANT IN SERVICE
33 Intangible $91,375 $0 $0 $0 $1,381 $0 $0 $0
34 Production 487,925 - 0 - 2,160 0 0 0
35 Transmission 267,041 - 0 - 9,471 0 0 0
36 Distribution 608,901 - 0 - 7,898 0 0 0
37 General 131,758 - 0 - 2,731 0 0 0
38 Total Plant in Service 1,587,000 - - - 23,641 - - -
ACCUMULATED DEPRECIATION/AMORT
39 Intangible (24,488)- 0 - (3,311) 0 0 0
40 Production (201,510)- 0 - (5,667) 0 0 0
41 Transmission (77,230)- 0 - (2,341) 0 0 0
42 Distribution (225,258)- 0 - (6,585) 0 0 0
43 General (46,294)- 0 - 61 0 0 0
44 Total Accumulated Depreciation (574,780) - - - (17,843) - - -
45 NET PLANT 1,012,220 - - - 5,799 - - -
46 DEFERRED TAXES (201,658) (3,020) - - 146 - - -
47 Net Plant After DFIT 810,562 (3,020) - - 5,945 - - -
48 DEFERRED DEBITS AND CREDITS (3,621) - (63) - - - -
49 WORKING CAPITAL 21,392 - - (1,671) - - - -
50 TOTAL RATE BASE $828,333 ($3,020)($63)(1,671) 5,945 $0 $0 $0
51 RATE OF RETURN 7.38%0
52 REVENUE REQUIREMENT (865) (274) (493) (152) 1,015 (5) 429 (337)
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 6 of 12
AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjustment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Interdepartmental Sales
3 Sales for Resale
4 Total Sales of Electricity
5 Other Revenue
6 Total Electric Revenue
EXPENSES
Production and Transmission
7 Operating Expenses
8 Purchased Power
9 Depreciation/Amortization
10 Regulatory Amortization
11 Taxes
12 Total Production & Transmission
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortization
24 Taxes
25 Total Admin. & General
26 Total Electric Expenses
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred Income Taxes
31 Amortized ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Intangible
34 Production
35 Transmission
36 Distribution
37 General
38 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
39 Intangible
40 Production
41 Transmission
42 Distribution
43 General
44 Total Accumulated Depreciation
45 NET PLANT
46 DEFERRED TAXES
47 Net Plant After DFIT
48 DEFERRED DEBITS AND CREDITS
49 WORKING CAPITAL
50 TOTAL RATE BASE
51 RATE OF RETURN
52 REVENUE REQUIREMENT
Injuries FIT/DFIT SIT/SITC Revenue Miscellaneous Restate
and ITC/PTC Expense Normalization Restating Incentives
Damages Expense
2.04 2.05 2.06 2.07 2.08 2.09
E-ID E-FIT E-SIT E-RN E-MR E-RI
$0 $0 $0 ($22,380)$0 $0
0 - - - 0 -
0 - - - 0 -
0 0 0 (22,380)0 0
0 - - (502) 0 -
0 0 0 (22,882)0 0
0 - - (461) 0 -
0 - - (8,728) 0 -
0 - - - 0 -
0 - - 1,884 0 -
0 - - - 0 -
0 0 0 (7,305)0 0
0 - - - 0 -
0 - - - 0 -
0 - - - 0 -
1 - (1,118) (430) 1 (16)
1 0 (1,118)(430)1 (16)
0 - - (32) 0 -
0 - - (10,312) 1 -
0 - - - 0 -
(12)- - (58) (28)342
0 - - - 0 -
0 - - 4,174 0 -
0 - - - 0 -
(12)0 0 4,116 (28)342
(11)0 (1,118)(13,963)(26)326
11 0 1,118 (8,919)26 (326)
2 9 235 (1,873) 5 (69)
- - - - - -
0 - - - 0 -
0 - - - 0 -
$9 ($9)$883 ($7,046)$20 ($258)
$0 $0 $0 $0 $0 $0
0 - - - 0 -
0 - - - 0 -
0 - - - 0 -
0 - - - 0 -
- - - - - -
0 - - - 0 -
0 - - - 0 -
0 - - - 0 -
0 - - - 0 -
0 - - - 0 -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
$0 $0 $0 $0 $0 $0
(12) 12 (1,178) 9,398 (27) 344
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 7 of 12
AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjustment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Interdepartmental Sales
3 Sales for Resale
4 Total Sales of Electricity
5 Other Revenue
6 Total Electric Revenue
EXPENSES
Production and Transmission
7 Operating Expenses
8 Purchased Power
9 Depreciation/Amortization
10 Regulatory Amortization
11 Taxes
12 Total Production & Transmission
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortization
24 Taxes
25 Total Admin. & General
26 Total Electric Expenses
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred Income Taxes
31 Amortized ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Intangible
34 Production
35 Transmission
36 Distribution
37 General
38 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
39 Intangible
40 Production
41 Transmission
42 Distribution
43 General
44 Total Accumulated Depreciation
45 NET PLANT
46 DEFERRED TAXES
47 Net Plant After DFIT
48 DEFERRED DEBITS AND CREDITS
49 WORKING CAPITAL
50 TOTAL RATE BASE
51 RATE OF RETURN
52 REVENUE REQUIREMENT
ID Nez Perce Colstrip /Restate
PCA Settlement CS2 Debt Restated
Adjustment Maintenance Interest TOTAL
2.10 2.11 2.12 2.13 R-Ttl
E-PCA E-NPS E-CCOM E-RDI
$8,114 $0 $0 $0 $244,315
- 0 0 0 275
- 0 0 0 27,968
8,114 0 0 0 272,558
- 0 0 0 27,993
8,114 0 0 0 300,551
7,886 (35)0 0 89,978
- 0 0 0 46,503
- 0 0 0 19,130
- 0 908 0 375
- 0 0 0 8,631
7,886 (35)908 0 164,617
- 0 0 0 11,803
- 0 0 0 16,919
- 0 0 0 3,138
- 2 (42)- (1,023)
0 2 (42)0 30,837
29 0 0 0 4,538
- 0 0 0 659
- 0 0 0 -
18 0 0 0 25,045
- 0 0 0 14,298
- 0 0 0 -
- 0 0 0 -
18 0 0 0 39,343
7,933 (33)866 0 239,995
181 33 (866)0 60,556
1,694 7 (182) 649 5,252
- - - (6)
(1,656) 0 0 0 1,975
- 0 0 0 (167)
$143 $26 ($684)($649)53,502
$0 $0 $0 $0 92,756$
- 0 0 0 490,085
- 0 0 0 276,512
- 0 0 0 616,799
- 0 0 0 134,489
- - - - 1,610,641
- 0 0 0 (27,799)
- 0 0 0 (207,177)
- 0 0 0 (79,571)
- 0 0 0 (231,843)
- 0 0 0 (46,233)
- - - - (592,623)
- - - - 1,018,019
- - - - (204,532)
- - - - 813,487
- - - - (3,684)
- - - - 19,721
$0 $0 $0 $0 $829,524
6.45%
(191) (35) 913 866 9,408
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 8 of 12
AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjustment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Interdepartmental Sales
3 Sales for Resale
4 Total Sales of Electricity
5 Other Revenue
6 Total Electric Revenue
EXPENSES
Production and Transmission
7 Operating Expenses
8 Purchased Power
9 Depreciation/Amortization
10 Regulatory Amortization
11 Taxes
12 Total Production & Transmission
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortization
24 Taxes
25 Total Admin. & General
26 Total Electric Expenses
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred Income Taxes
31 Amortized ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Intangible
34 Production
35 Transmission
36 Distribution
37 General
38 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
39 Intangible
40 Production
41 Transmission
42 Distribution
43 General
44 Total Accumulated Depreciation
45 NET PLANT
46 DEFERRED TAXES
47 Net Plant After DFIT
48 DEFERRED DEBITS AND CREDITS
49 WORKING CAPITAL
50 TOTAL RATE BASE
51 RATE OF RETURN
52 REVENUE REQUIREMENT
Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma
Power Transmission Labor Labor Employee IS/IT Property Insurance ARAM
Supply Rev/Exp Non-Exec Exec Benefits Costs Tax Expense DFIT
3.00P 3.00T 3.01 3.02 3.03 3.04 3.05 3.06 3.07
E-PPS E-PTR E-PLN E-PLE E-PEB E-ISIT E-PPT E-PIns E-ARAM
$0 $0 $0 $0 $0 $0 $0 $0 $0
- - - - - 0 0 - -
831 - - - - 0 0 - -
831 0 0 0 0 0 0 0 0
(17,333) (723) - - - 0 0 - -
(16,502)(723)0 0 0 0 0 0 0
(10,358) (234) 614 - (38) 0 0 - -
(9,845) - - - - 0 0 - -
- - - - - 0 0 - -
0 0 - -
- - - - - 0 478 - -
(20,203)(234)614 0 (38)0 478 0 0
- - 577 (37) 0 0 - -
- - - - - 0 0 - -
- - - - - 0 308 - -
170 (22)(89)6 6 (39)(36)(52) -
170 (22)488 6 (31)(39)272 (52)0
- - 227 - (15) 0 0 - -
- - 18 - (1) 0 0 - -
- - 0 - - 0 0 - -
- - 503 (141) (32) 847 0 1,136 -
- - - - - 0 0 - -
- - - - - 0 0 -
- - - - - 0 0 - -
0 0 503 (141)(32)847 0 1,136 0
(20,033)(256)1,850 (135)(117)808 750 1,084 0
3,531 (467)(1,850)135 117 (808)(750)(1,084)0
741 (98) (388) 28 25 (170) (157) (228) -
- - - - - - - - -
- - - - - 0 0 - (236)
- - - - - 0 0 - -
$2,789 ($369)($1,461)$106 $93 ($638)($592)($856)$236
$0 $0 $0 $0 $0 $0 $0 $0 $0
- - - - - 0 0 - -
- - - - - 0 0 - -
- - - - - 0 0 - -
- - - - - 0 0 - -
- - - - - - - - -
- - - - -
- - - - - 0 0 - -
- - - - - 0 0 - -
- - - - - 0 0 - -
- - - - - 0 0 - -
- - - - - 0 0 - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
$0 $0 $0 $0 $0 $0 $0 - -
(3,720) 492 1,949 (142) (124) 851 790 1,142 (315)
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 9 of 12
AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjustment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Interdepartmental Sales
3 Sales for Resale
4 Total Sales of Electricity
5 Other Revenue
6 Total Electric Revenue
EXPENSES
Production and Transmission
7 Operating Expenses
8 Purchased Power
9 Depreciation/Amortization
10 Regulatory Amortization
11 Taxes
12 Total Production & Transmission
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortization
24 Taxes
25 Total Admin. & General
26 Total Electric Expenses
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred Income Taxes
31 Amortized ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Intangible
34 Production
35 Transmission
36 Distribution
37 General
38 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
39 Intangible
40 Production
41 Transmission
42 Distribution
43 General
44 Total Accumulated Depreciation
45 NET PLANT
46 DEFERRED TAXES
47 Net Plant After DFIT
48 DEFERRED DEBITS AND CREDITS
49 WORKING CAPITAL
50 TOTAL RATE BASE
51 RATE OF RETURN
52 REVENUE REQUIREMENT
RY1
Planned Planned Planned Pro Forma Pro Forma Restate Pro Forma Pro Forma 09.2021
Capital Add Capital Add Capital Add O&M Fee Free 2019 Colstrip Wildfire FINAL
2020 EOP 08.2021 EOP 08.2022 AMA Offsets Amortization ADFIT Amortization Expenses TOTAL
3.08 3.09 3.10 3.11 3.12 3.13 3.14 3.15 F-Ttl
E-CAP20E E-CAP21E E-CAP22A E-POFF E-PFee E-ADFIT E-Cols21 E-PWF
$0 $0 $0 $0 $0 $0 $0 $0 $244,315
- - - - - - - - 275
- - - - - - - - 28,799
0 0 0 0 0 0 0 0 273,389
- - - - - - - - 9,937
0 0 0 0 0 0 0 0 283,326
- - - (9) - - - 513 80,466
- - - - - - - - 36,658
1,573 630 (66) - - - 3 - 21,270
- - - - - 375
- - - - - - - - 9,109
1,573 630 (66)(9)0 0 3 513 147,878
- - - (47) - - - 1,682 13,978
540 356 (33) - - - - - 17,782
- - - - - - - - 3,446
(283) (115) 21 3 (27) - (16) (101) (1,597)
257 241 (12)(44)(27)0 (16)1,581 33,609
- - - - 90 - - - 4,840
- - - - - - - - 676
- - - - - - - - 0
- - - - - - 27,358
4,039 1,504 (354) - - - - - 19,487
- - - - 488 338 826
- - - - - - - - -
4,039 1,504 (354)0 488 0 338 0 47,671
5,869 2,375 (432)(53)551 0 325 2,094 234,675
(5,869)(2,375)432 53 (551)0 (325)(2,094)48,651
(1,232) (499) 91 11 (116) - (68) (440) 2,752
(101) (7) (110) - - 74 (27) - (177)
- - - - - - - - 1,739
- - - - - - - - (167)
($4,536)($1,869)$452 $42 ($436)($74)($230)($1,654)$44,504
$6,384 $3,226 $1,809 $0 $0 $0 $0 $0 $104,175
2,655 3,355 12,861 - - - 5,452 - 514,409
26,282 9,268 14,786 - - - - - 326,848
18,700 11,300 10,052 - - - - - 656,851
3,316 2,590 3,929 - - - - - 144,323
57,337 29,739 43,437 - - - 5,452 - 1,746,606
(5,229) (4,945) (2,853) - - - - - (40,826)
(11,545) (6,532) (5,197) - - - - - (230,451)
(3,243) (2,818) (2,458) - - - - - (88,090)
(14,116) (9,709) (7,559) - - - - - (263,227)
(2,259) (4,433) (2,911) - - - - - (55,835)
(36,392) (28,437) (20,978) - - - - - (678,429)
20,946 1,302 22,459 - - - 5,452 - 1,068,177
(482) 165 (117) - - (15,082) - - (220,048)
20,464 1,467 22,341 - - (15,082) 5,452 - 848,129
- - - - - - - - (3,684)
- - - - - - - - 19,721
20,464 1,467 22,341 - - (15,082) 5,452 - $864,166
5.15%
8,042 2,636 1,573 (56) 581 (1,369) 838 2,207 24,783
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 10 of 12
AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjustment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Interdepartmental Sales
3 Sales for Resale
4 Total Sales of Electricity
5 Other Revenue
6 Total Electric Revenue
EXPENSES
Production and Transmission
7 Operating Expenses
8 Purchased Power
9 Depreciation/Amortization
10 Regulatory Amortization
11 Taxes
12 Total Production & Transmission
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortization
24 Taxes
25 Total Admin. & General
26 Total Electric Expenses
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred Income Taxes
31 Amortized ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Intangible
34 Production
35 Transmission
36 Distribution
37 General
38 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
39 Intangible
40 Production
41 Transmission
42 Distribution
43 General
44 Total Accumulated Depreciation
45 NET PLANT
46 DEFERRED TAXES
47 Net Plant After DFIT
48 DEFERRED DEBITS AND CREDITS
49 WORKING CAPITAL
50 TOTAL RATE BASE
51 RATE OF RETURN
52 REVENUE REQUIREMENT
Rate Year September 1, 2022 - August 31, 2023
RY2
RY2 INCREMENTAL
09.2021 Planned Planned Pro Forma Pro Forma Pro Forma PF Colstrip /Pro Forma Pro Forma 09.2022 09.2022 I
FINAL Capital Add Capital Add Property Labor IS/IT CS2 Colstrip Wildfire FINAL FINAL
TOTAL 08.2022 EOP 08.2023 AMA Tax Non-Exec Expenses Maintenance Amortization Expenses TOTAL TOTAL
F-Ttl 22.01 22.02 22.03 22.04 22.05 22.06 22.07 22.08 F-Ttl F-Ttl
E-CAP22E E-CAP23A E-PPT22 E-PLN22 E-PLN22 E-CCOM22 E-Cols22 E-WF22
$244,315 $0 $0 $0 $0 $0 $0 $0 $0 $244,315 $0
275 - - 0 0 0 0 0 0 275 $0
28,799 - - 0 0 0 0 0 0 28,799 $0
273,389 0 0 0 0 0 0 0 0 273,389 0
9,937 - - 0 0 0 0 0 0 9,937 $0
283,326 0 0 0 0 0 0 0 0 283,326 0
80,466 - - 0 291 0 0 0 37 80,794 $328
36,658 - - 0 0 0 0 0 0 36,658 $0
21,270 1,080 (119) 0 0 0 0 0 0 22,231 961
375 0 379 0 0 754 $379
9,109 - - 515 0 0 0 0 0 9,624 $515
147,878 1,080 (119)515 291 0 379 0 37 150,061 2,183
13,978 - - 0 272 0 0 0 326 14,576 $598
17,782 790 (63) 0 0 0 0 0 0 18,509 $727
3,446 - - 267 0 0 0 0 0 3,713 $267
(1,597) (175) 53 (36)(42)(9)(17)(2)(17)(1,842) ($246)
33,609 615 (10)231 230 (9)(17)(2)309 34,956 1,346
4,840 - - 0 108 0 0 0 0 4,948 $108
676 - - 0 8 0 0 0 0 684 $8
0 - - 0 0 0 0 0 0 0 $0
27,358 0 242 200 0 0 0 27,800 $442
19,487 1,926 (969) 0 0 0 0 0 0 20,444 $957
826 - - 0 0 0 0 53 0 879 $53
- - - 0 0 0 0 0 0 - -
47,671 1,926 (969)0 242 200 0 53 0 49,123 1,452
234,675 3,621 (1,098)746 879 191 362 51 346 239,772 5,097
48,651 (3,621)1,098 (746)(879)(191)(362)(51)(346)43,554 (5,097)
2,752 (760) 231 (157) (185) (40) (76) (11) (73) 1,682 ($1,070)
(177) (53) (123) - - - - (6) - (359) ($182)
1,739 - - 0 0 0 0 0 0 1,739 $0
(167) - - 0 0 0 0 0 0 (167) $0
$44,504 ($2,808)$990 ($589)($694)($151)($286)($34)($274)$40,659 ($3,845)
104,175 ($54)$698 $0 $0 $0 $0 $0 $0 $104,819 $644
514,409 13,406 7,208 0 0 0 0 1,299 0 536,323 $21,913
326,848 6,588 18,507 0 0 0 0 0 0 351,943 $25,095
656,851 10,428 17,149 0 0 0 0 0 0 684,428 $27,577
144,323 967 3,605 0 0 0 0 0 0 148,896 $4,572
1,746,606 31,336 47,166 - - - - 1,299 - 1,826,407 79,801
- - - -
(40,826) (1,777) (2,976) 0 0 0 0 0 0 (45,578) ($4,753)
(230,451) (5,517) (5,765) 0 0 0 0 0 0 (241,732) ($11,282)
(88,090) (2,683) (2,769) 0 0 0 0 0 0 (93,542) ($5,452)
(263,227) (7,747) (7,998) 0 0 0 0 0 0 (278,972) ($15,744)
(55,835) (2,362) (2,626) 0 0 0 0 0 0 (60,823) ($4,988)
(678,429) (20,085) (22,133) - - - - - - (720,647) (42,219)
1,068,177 11,251 25,033 - - - - 1,299 - 1,105,760 37,583
(220,048) (472) (198) - - - - - - (220,718) ($670)
848,129 10,779 24,835 - - - - 1,299 - 885,042 36,913
(3,684) - - - - - - - - (3,684) $0
19,721 - - - - - - - - 19,721 $0
$864,166 10,779 24,835 $0 $0 $0 $0 $1,299 $0 $901,079 $36,913
5.15%4.51%
24,783 4,795 1,098 786 926 201 381 171 365 33,505 8,722
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 11 of 12
AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjustment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Interdepartmental Sales
3 Sales for Resale
4 Total Sales of Electricity
5 Other Revenue
6 Total Electric Revenue
EXPENSES
Production and Transmission
7 Operating Expenses
8 Purchased Power
9 Depreciation/Amortization
10 Regulatory Amortization
11 Taxes
12 Total Production & Transmission
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortization
24 Taxes
25 Total Admin. & General
26 Total Electric Expenses
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred Income Taxes
31 Amortized ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Intangible
34 Production
35 Transmission
36 Distribution
37 General
38 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
39 Intangible
40 Production
41 Transmission
42 Distribution
43 General
44 Total Accumulated Depreciation
45 NET PLANT
46 DEFERRED TAXES
47 Net Plant After DFIT
48 DEFERRED DEBITS AND CREDITS
49 WORKING CAPITAL
50 TOTAL RATE BASE
51 RATE OF RETURN
52 REVENUE REQUIREMENT
INFORMATIONAL
ONLY
TARIFF
#76
RY1 - Billed
09.2021 Strategic After Tariff
FINAL Tax DFIT FINAL
TOTAL Tariff TOTAL
F-Ttl 4.00T F-Ttl Billed
E-Tax
$244,315 $0 $244,315
275 - 275
27,137 - 27,137
271,727 0 271,727
11,599 - 11,599
283,326 0 283,326
80,466 - 80,466
36,658 - 36,658
21,270 - 21,270
375 - 375
9,109 - 9,109
147,878 0 147,878
13,978 - 13,978
17,782 - 17,782
3,446 - 3,446
(1,597) 1,174 (422)
33,609 1,174 34,784
4,840 - 4,840
676 - 676
0 - 0
27,358 - 27,358
19,487 - 19,487
826 (25,536) (24,710)
- - -
47,671 (25,536)22,135
234,675 (24,361)210,314
48,651 24,361 73,012
2,752 5,116 7,868
(177) (48) (225)
1,739 - 1,739
(167) - (167)
$44,504 $19,293 $63,797
$104,175 $0 104,175
514,409 - 514,409
326,848 - 326,848
656,851 - 656,851
144,323 - 144,323
1,746,606 - 1,746,606
(40,826) - (40,826)
(230,451) - (230,451)
(88,090) - (88,090)
(263,227) - (263,227)
(55,835) - (55,835)
(678,429) - (678,429)
1,068,177 - 1,068,177
(220,048) 9,770 (210,278)
848,129 9,770 857,899
(3,684) - (3,684)
19,721 - 19,721
$864,166 9,770 873,936
5.15%7.30%
24,783 (24,783) (0)
RY1 - Base
Change
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 1, Page 12 of 12
AVISTA UTILITIES
IDAHO NATURAL GAS RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Actual Per 09.2021 Proposed Pro Forma
Line Results Total Pro Forma Revenues &Proposed
No.DESCRIPTION Report Adjustments Total Related Exp Total
a b c d e f
REVENUES
1 Total General Business $62,525 $ (19,343)$43,182 52$ $43,234
2 Total Transportation 587 1 588 588
3 Other Revenues 28,697 (28,600) 97 97
4 Total Gas Revenues 91,809 (47,942) 43,867 52 43,919
EXPENSES
Production Expenses
5 City Gate Purchases 46,740 (46,740) 0 0
6 Purchased Gas Expense 442 (24) 418 418
7 Net Nat Gas Storage Trans (1,002) 1,002 - -
8 Total Production 46,180 (45,761) 419 - 419
Underground Storage
9 Operating Expenses 859 0 859 859
10 Depreciation 226 (19) 207 207
11 Taxes 147 20 167 167
12 Total Underground Storage 1,232 1 1,233 - 1,233
Distribution
13 Operating Expenses 5,461 332 5,793 5,793
14 Depreciation 5,889 457 6,346 6,346
15 Taxes 2,781 (1,000) 1,781 1,781
16 State Income Taxes 106 (303) (197) 2 (195)
17 Total Distribution 14,237 (514) 13,723 2 13,725
18 Customer Accounting 2,572 138 2,710 - 2,710
19 Customer Service & Information 1,911 (1,434) 477 477
20 Sales Expenses - - - -
Administrative & General
21 Operating Expenses 5,861 398 6,259 - 6,259
22 Depreciation/Amortization 3,295 1,103 4,398 4,398
23 Regulatory Amortizations 172 100 272 272
24 Taxes - - - -
25 Total Admin. & General 9,328 1,601 10,929 - 10,929
26 Total Gas Expense 75,460 (45,969) 29,491 2 29,493
27 OPERATING INCOME BEFORE FIT 16,349 (1,973) 14,376 50 14,426
FEDERAL INCOME TAX
28 Current Accrual (349) (297) (646) 11 (635)
29 Debt Interest - (14) (14) - (14)
30 Deferred FIT 2,435 (22) 2,413 2,413
31 Amort ITC (4) - (4) (4)
32 NET OPERATING INCOME $14,267 ($1,641)$12,626 $39 $12,665
RATE BASE: PLANT IN SERVICE
33 Underground Storage $13,504 $1,680 $15,184 $15,184
34 Distribution Plant 248,944 22,282 271,226 271,226
35 General Plant 41,937 6,324 48,261 48,261
36 Total Plant in Service 304,385 30,286 334,671 - 334,671
ACCUMULATED DEPREC/AMORT
37 Underground Storage (5,274) (479) (5,753) (5,753)
38 Distribution Plant (82,519) (14,968) (97,487) (97,487)
39 General Plant (14,325) (6,076) (20,401) (20,401)
40 Total Accum. Depreciation/Amort.(102,118) (21,524) (123,642) - (123,642)
41 NET PLANT 202,267 8,762 211,029 - 211,029
42 DEFERRED FIT (38,076) (5,575) (43,651) (43,651)
43 Net Plant After DFIT 164,191 3,187 167,378 - 167,378
44 GAS INVENTORY 4,748 - 4,748 4,748
45 GAIN ON SALE OF BUILDING - - - -
46 OTHER 70 - 70 70
47 WORKING CAPITAL 1,721 (432) 1,289 1,289
48 TOTAL RATE BASE $170,730 $2,755 $173,485 $0 $173,485
49 RATE OF RETURN 8.36%7.28%7.30%
9.2021 RY1
WITH PRESENT RATES WITH 09.2021 PROPOSED RATES
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 1 of 11
AVISTA UTILITIES
IDAHO NATURAL GAS RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
09.2021 09.2022 09.2022 09.2021 Proposed 09.2022 Proposed 09.2022 Pro Forma
Line Pro Forma Total Pro Forma Revenues &Revenues &Proposed
No.DESCRIPTION Total Adjustments Total Related Exp Related Exp Total
a b c d e f g
REVENUES
1 Total General Business $43,182 $43,182 52$ $950 $44,184
2 Total Transportation 588 - 588 588
3 Other Revenues 97 - 97 97
4 Total Gas Revenues 43,867 - 43,867 52 950 44,869
EXPENSES
Production Expenses
5 City Gate Purchases 0 - 0 0
6 Purchased Gas Expense 418 7 425 425
7 Net Nat Gas Storage Trans - - - -
8 Total Production 419 7 426 - - 426
Underground Storage
9 Operating Expenses 859 0 859 859
10 Depreciation 207 10 217 217
11 Taxes 167 14 181 181
12 Total Underground Storage 1,233 24 1,257 - - 1,257
Distribution
13 Operating Expenses 5,793 165 5,958 5,958
14 Depreciation 6,346 181 6,527 6,527
15 Taxes 1,781 119 1,900 1,900
16 State Income Taxes (197) (38) (235) 2 44 (189)
17 Total Distribution 13,723 427 14,150 2 44 14,196
18 Customer Accounting 2,710 68 2,778 - 2 2,780
19 Customer Service & Information 477 6 483 483
20 Sales Expenses - - - -
Administrative & General
21 Operating Expenses 6,259 109 6,368 - 2 6,370
22 Depreciation/Amortization 4,398 155 4,553 4,553
23 Regulatory Amortizations 272 - 272 272
24 Taxes - - - -
25 Total Admin. & General 10,929 264 11,193 - 2 11,195
26 Total Gas Expense 29,491 796 30,287 2 48 30,337
27 OPERATING INCOME BEFORE FIT 14,376 (796) 13,580 50 902 14,532
FEDERAL INCOME TAX
28 Current Accrual (646) (167) (813) 11 189 (613)
29 Debt Interest (14) (6) (20) - - (20)
30 Deferred FIT 2,413 - 2,413 2,413
31 Amort ITC (4) - (4) (4)
32 NET OPERATING INCOME $12,626 ($623)$12,003 $39 $713 $12,755
RATE BASE: PLANT IN SERVICE
33 Underground Storage $15,184 $650 $15,834 $15,834
34 Distribution Plant 271,226 7,848 279,075 279,075
35 General Plant 48,261 895 49,156 49,156
36 Total Plant in Service 334,671 9,393 344,064 - - 344,064
ACCUMULATED DEPREC/AMORT
37 Underground Storage (5,753) (190) (5,943) (5,943)
38 Distribution Plant (97,487) (6,141) (103,628) (103,628)
39 General Plant (20,401) (2,169) (22,570) (22,570)
40 Total Accum. Depreciation/Amort.(123,642) (8,500) (132,142) - - (132,142)
41 NET PLANT 211,029 894 211,923 - - 211,923
42 DEFERRED FIT (43,651) 329 (43,322) (43,322)
43 Net Plant After DFIT 167,378 1,223 168,601 - - 168,601
44 GAS INVENTORY 4,748 - 4,748 4,748
45 GAIN ON SALE OF BUILDING - - - -
46 OTHER 70 - 70 70
47 WORKING CAPITAL 1,289 - 1,289 1,289
48 TOTAL RATE BASE $173,485 $1,223 $174,708 $0 $0 $174,708
49 RATE OF RETURN 7.28%6.87%7.30%
09.2022 RY2
WITH 2018 PROPOSED RATES WITH 2021 PROPOSED RATES
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 2 of 11
AVISTA UTILITIES
Calculation of General Revenue Requirement
Idaho - Natural Gas
RY1 RY2
Incremental
RY2
Sep-21 Sep-22 Sep-22
Line (000's of (000's of (000's of
No.Dollars)Dollars)Dollars)
1 Pro Forma Rate Base $173,485 174,708$
2 Proposed Rate of Return 7.30%7.30%
3 Net Operating Income Requirement $12,664 $12,754
4 Pro Forma Net Operating Income $12,626 12,003$
5 Net Operating Income Deficiency $38 $751 $712
6 Conversion Factor 0.74972 0.74972 0.74972
7 Revenue Requirement $52 $1,002 $950
8 Total Base Distribution Revenues $43,770 $43,822
9 Percentage Base Distribution Revenue Increase 0.12%2.17%
10 Total Present Billed Revenue $63,718 $63,770
11 Percentage Billed Revenue Increase 0.08%1.49%
Description
TWELVE MONTHS ENDED DECEMBER 31, 2019
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 3 of 11
Proposed:
Pro Forma
Capital Pro Forma Weighted
Component Structure Cost Cost
Total Debt 50.00%4.70%2.35%
Common Equity 50.00%9.90%4.95%
Total 100.00%7.30%
AVISTA UTILITIES
PRO FORMA COST OF CAPITAL
Idaho - Natural Gas
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 4 of 11
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDED DECEMBER 31, 2019
Line
No.Description Factor
1 Revenues 1.000000
Expenses:
2 Uncollectibles 0.002401
3 Commission Fees 0.002593
4 Idaho State Income Tax 0.045994
5 Total Expenses 0.050988
6 Net Operating Income Before FIT 0.949012
7 21% Federal Income Tax @ 21%0.199293
8 REVENUE CONVERSION FACTOR 0.749719
Exhibit No. 12
Case Nos. AVU-E-17-01 and AVU-G-17-01
E. Andrews, Avista
Schedule 2, Page 5 of 11
AVISTA UTILITIES
IDAHO NATURAL GAS RESULTS Rate Year September 1, 2021 - August 31, 2022
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Per Deferred Deferred Debits, Working Restating Eliminate Uncollectible Regulatory
Line Results FIT Credits & Regulatory Capital 2019 B & O Expense Expense
No.DESCRIPTION Report Rate Base Amortizations Capital EOP Taxes
Adjsutment Number 1.00 1.01 1.02 1.03 1.04 2.01 2.02 2.03
Workpaper Reference G-ROO G-DFIT G-DDC G-WC G-CAP19 G-EBO G-UE G-RE
REVENUES
1 Total General Business $62,525 -$ $0 -$ -$ ($1,115)$0 $0
2 Total Transportation 587 - - - - (9) - -
3 Other Revenues 28,697 - - - - - - -
4 Total Gas Revenues $91,809 - $0 - - ($1,124)$0 $0
EXPENSES
Production Expenses
5 City Gate Purchases 46,740 - - - - - - -
6 Purchased Gas Expense 442 - - - - - - -
7 Net Nat Gas Storage Trans (1,002) - - - - - - -
8 Total Production 46,180 - - - - - - -
Underground Storage
9 Operating Expenses 859 - - - - - - -
10 Depreciation/Amortization 226 - - - - - - -
11 Taxes 147 - - - - - - -
12 Total Underground Storage 1,232 - - - - - - -
Distribution
13 Operating Expenses 5,461 - - - - - - -
14 Depreciation/Amortization 5,889 - - - - - - -
15 Taxes 2,781 - - - - (1,126) - -
16 State Income Taxes 0.045994 106 - 17 - - 0 1 2
17 Total Distribution 14,237 - 17 - - (1,126) 1 2
18 Customer Accounting 2,572 - - - - - (14) -
19 Customer Service & Information 1,911 - - - - - - -
20 Sales Expenses - - - - - - - -
Administrative & General
21 Operating Expenses 5,861 - - - - - - (37)
22 Depreciation/Amortization 3,295 - - - - - - -
23 Regulatory Amortizations 172 (360)
24 Taxes - - - - - - - -
25 Total Admin. & General 9,328 - (360) - - - - (37)
26 Total Gas Expense 75,460 - (343) - - (1,126) (13) (35)
27 OPERATING INCOME BEFORE FIT 16,349 - 343 - - 2 13 35
FEDERAL INCOME TAX
28 Current Accrual (349) - 72 - - 0 3 7
29 Debt Interest - (3) - 2 (19) - - -
30 Deferred FIT 2,435 - - - - - - -
31 Amort ITC (4) - - - -
32 NET OPERATING INCOME 14,267$ 3$ 271$ (2)$ 19$ 2$ 11$ 28$
RATE BASE
PLANT IN SERVICE
33 Underground Storage $13,504 -$ $0 -$ 320$ $0 $0 $0
34 Distribution Plant 248,944 - - - 5,371 - - -
35 General Plant 41,937 - - - 1,400 - - -
36 Total Plant in Service 304,385 - - - 7,091 - - -
ACCUMULATED DEPRECIATION/AMORT
37 Underground Storage (5,274) - - - (102) - - -
38 Distribution Plant (82,519) - - - (2,387) - - -
39 General Plant (14,325) - - - (948) - - -
40 Total Accumulated Depreciation/Amortization (102,118) - - - (3,437) - - -
41 NET PLANT 202,267 - - - 3,654 - - -
42 DEFERRED TAXES (38,076) 548 - - 217 - - -
43 Net Plant After DFIT 164,191 548 - - 3,871 - - -
44 GAS INVENTORY 4,748 - - - - - - -
45 GAIN ON SALE OF BUILDING - - - - - - - -
46 OTHER 70 -
47 WORKING CAPITAL 1,721 - - (432) - - - -
48 TOTAL RATE BASE 170,730$ 548$ -$ (432)$ 3,871$ -$ -$ -$
49 RATE OF RETURN 8.36%
50 REVENUE REQUIREMENT (2,406) 50 (362) (39) 351 (2) (14) (37)
(Restated and
Pro Forma)
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 6 of 11
AVISTA UTILITIES
IDAHO NATURAL GAS RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjsutment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Total Transportation
3 Other Revenues
4 Total Gas Revenues
EXPENSES
Production Expenses
5 City Gate Purchases
6 Purchased Gas Expense
7 Net Nat Gas Storage Trans
8 Total Production
Underground Storage
9 Operating Expenses
10 Depreciation/Amortization
11 Taxes
12 Total Underground Storage
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortizations
24 Taxes
25 Total Admin. & General
26 Total Gas Expense
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred FIT
31 Amort ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Underground Storage
34 Distribution Plant
35 General Plant
36 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
37 Underground Storage
38 Distribution Plant
39 General Plant
40 Total Accumulated Depreciation/Amortization
41 NET PLANT
42 DEFERRED TAXES
43 Net Plant After DFIT
44 GAS INVENTORY
45 GAIN ON SALE OF BUILDING
46 OTHER
47 WORKING CAPITAL
48 TOTAL RATE BASE
49 RATE OF RETURN
50 REVENUE REQUIREMENT
Injuries FIT / DFIT SIT / SITC Revenue Miscellaneous Restate Restate
and Expense Expense Normalization &Restating Incentive Debt Restated
Damages Gas Cost Adjust Interest Total
2.04 2.05 2.06 2.07 2.08 2.09 2.10
G-ID G-FIT G-SIT G-RNGC G-MR G-RI G-RDI R-Ttl
$0 -$ -$ (18,228)$ $0 $0 -$ $43,182
- - - 10 - - - 588
- - - (28,600) - - - 97
$0 - - (46,818) $0 $0 - 43,867
- - - (46,740) - - - -
- - - (37) - - - 405
- - - 1,002 - - - -
- - - (45,775) - - - 405
- - - - - - - 859
- - - - - - - 226
- - - - - - - 147
- - - - - - - 1,232
- - - - - - - 5,461
- - - - - - - 5,889
- - - - - - - 1,655
0 - (198) 23 1 (4) - (53)
0 - (198) 23 1 (4) - 12,952
- - - (44) - - - 2,514
- - - (1,446) - - - 465
- - - - - - - -
-
(4) - - (47) (22) 88 - 5,839
- - - - - - 3,295
- (188)
- - - - - - - -
(4) - - (47) (22) 88 - 8,946
(4) - (198) (47,289) (21) 84 - 26,514
4 - 198 471 21 (84) - 17,353
1 - 42 99 4 (18) 134 (4)
- - - - - - - (20)
- - - (41) - - - 2,394
- - - - - - - (4)
3$ -$ 156$ 413$ 17$ (66)$ (134)$ 14,987$
$0 -$ -$ -$ $0 $0 -$ 13,824$
- - - - - - - 254,315
- - - - - - - 43,337
- - - - - - - 311,476
- - - - - - - (5,376)
- - - - - - - (84,906)
- - - - - - - (15,273)
- - - - - - - (105,555)
- - - - - - - 205,921
- - - - - - - (37,311)
- - - - - - - 168,610
- - - - - - - 4,748
- - - - - - - -
70
- - - - - - - 1,289
-$ -$ -$ -$ -$ -$ -$ 174,717$
8.58%
(4) - (209) (551) (22) 88 179 (2,978)
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 7 of 11
AVISTA UTILITIES
IDAHO NATURAL GAS RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjsutment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Total Transportation
3 Other Revenues
4 Total Gas Revenues
EXPENSES
Production Expenses
5 City Gate Purchases
6 Purchased Gas Expense
7 Net Nat Gas Storage Trans
8 Total Production
Underground Storage
9 Operating Expenses
10 Depreciation/Amortization
11 Taxes
12 Total Underground Storage
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortizations
24 Taxes
25 Total Admin. & General
26 Total Gas Expense
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred FIT
31 Amort ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Underground Storage
34 Distribution Plant
35 General Plant
36 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
37 Underground Storage
38 Distribution Plant
39 General Plant
40 Total Accumulated Depreciation/Amortization
41 NET PLANT
42 DEFERRED TAXES
43 Net Plant After DFIT
44 GAS INVENTORY
45 GAIN ON SALE OF BUILDING
46 OTHER
47 WORKING CAPITAL
48 TOTAL RATE BASE
49 RATE OF RETURN
50 REVENUE REQUIREMENT
Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma
Labor Labor Employee IS/IT Property Insurance ARAM
Non-Exec Exec Benefits Costs Tax Expense DFIT
3.01 3.02 3.03 3.04 3.05 3.06 3.07
G-PLN G-PLE G-PEB G-ISIT G-PPT G-Ins G-ARAM
$0 $0 $0 $0 $0 $0 -$
- - - - - - -
- - - - - - -
$0 $0 $0 $0 $0 $0 -
- - 0 - - - -
14 - (1) - - - -
- - - - - - -
14 - (0) - - - -
0 - (0) - - - -
- - - - - - -
- - - - 20 - -
0 - (0) - 20 - -
350 (18) - - - -
- - - - - - -
- - - - 126 - -
(30) 2 1 (10) (7) (6) -
320 2 (17) (10) 119 (6) -
143 - (7) - - -
13 - (1) - - - -
- - - - - - -
123 (37) (6) 219 - 121 -
- - - - - - -
- -
- - - - - - -
123 (37) (6) 219 - 121 -
614 (35) (31) 209 139 115 -
(614) 35 31 (209) (139) (115) -
(129) 7 6 (44) (29) (40) -
- - - - - - -
- - - - - - 19
- - - - - - -
(485)$ 28$ 24$ (165)$ (110)$ (75)$ (19)$
$0 $0 $0 $0 $0 $0 -$
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
-
- - - - - - -
-
-
-
-$ -$ -$ -$ -$ -$ -$
647 (37) (32) 220 147 100 25
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 8 of 11
AVISTA UTILITIES
IDAHO NATURAL GAS RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjsutment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Total Transportation
3 Other Revenues
4 Total Gas Revenues
EXPENSES
Production Expenses
5 City Gate Purchases
6 Purchased Gas Expense
7 Net Nat Gas Storage Trans
8 Total Production
Underground Storage
9 Operating Expenses
10 Depreciation/Amortization
11 Taxes
12 Total Underground Storage
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortizations
24 Taxes
25 Total Admin. & General
26 Total Gas Expense
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred FIT
31 Amort ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Underground Storage
34 Distribution Plant
35 General Plant
36 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
37 Underground Storage
38 Distribution Plant
39 General Plant
40 Total Accumulated Depreciation/Amortization
41 NET PLANT
42 DEFERRED TAXES
43 Net Plant After DFIT
44 GAS INVENTORY
45 GAIN ON SALE OF BUILDING
46 OTHER
47 WORKING CAPITAL
48 TOTAL RATE BASE
49 RATE OF RETURN
50 REVENUE REQUIREMENT
Base
TOTAL
Pro Forma Pro Forma Pro Forma Pro Forma Restate 09.2021
Capital Add Capital Add Capital Add Fee Free 2019 FINAL
2020 EOP 08.2021 EOP 08.2022 AMA Amortization ADFIT TOTAL
3.08 3.09 3.10 3.11 3.12
G-CAP20E G-CAP21E G-CAP22A G-Fee G-ADFIT F-Ttl
-$ -$ -$ -$ -$ $43,182
- - - - - 588
- - - - - 97
- - - - - 43,867
- - - - - 0
- - - - - 418
- - - - - -
- - - - - 419
- - - - - 859
(25) 6 - - - 207
- - - - - 167
(25) 6 - - - 1,233
- - - - - 5,793
326 134 (3) - - 6,346
- - - - - 1,781
(56) (19) 4 (24) - (197)
270 115 1 (24) - 13,723
- - - 60 - 2,710
- - - - - 477
- - - - - -
- - - - - 6,259
920 265 (82) - - 4,398
460 272
- - - - - -
920 265 (82) 460 - 10,929
1,165 386 (81) 496 - 29,491
(1,165) (386) 81 (496) - 14,376
(245) (81) 17 (104) - (646)
(13) (7) (5) - 32 (14)
- - - - - 2,413
- - - - - (4)
(907)$ (298)$ 69$ (392)$ (32)$ 12,626$
601$ 433$ 325$ -$ -$ 15,184$
6,784 6,042 4,085 - - 271,226
2,957 1,024 943 - - 48,261
10,343 7,499 5,353 - - 334,671
(168) (118) (92) - - (5,753)
(5,657) (3,916) (3,009) - - (97,487)
(1,868) (1,997) (1,263) - - (20,401)
(7,693) (6,031) (4,363) - - (123,642)
2,650 1,469 990 - - 211,029
21 25 89 (6,475) (43,651)
2,671 1,493 1,079 - (6,475) 167,378
- - - - 4,748
-
70
- 1,289
2,671$ 1,493$ 1,079$ -$ (6,475)$ 173,485$
7.28%
1,470 543 13 523 (588) 52
RY1 RATE
CHANGE
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 9 of 11
AVISTA UTILITIES
IDAHO NATURAL GAS RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjsutment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Total Transportation
3 Other Revenues
4 Total Gas Revenues
EXPENSES
Production Expenses
5 City Gate Purchases
6 Purchased Gas Expense
7 Net Nat Gas Storage Trans
8 Total Production
Underground Storage
9 Operating Expenses
10 Depreciation/Amortization
11 Taxes
12 Total Underground Storage
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortizations
24 Taxes
25 Total Admin. & General
26 Total Gas Expense
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred FIT
31 Amort ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Underground Storage
34 Distribution Plant
35 General Plant
36 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
37 Underground Storage
38 Distribution Plant
39 General Plant
40 Total Accumulated Depreciation/Amortization
41 NET PLANT
42 DEFERRED TAXES
43 Net Plant After DFIT
44 GAS INVENTORY
45 GAIN ON SALE OF BUILDING
46 OTHER
47 WORKING CAPITAL
48 TOTAL RATE BASE
49 RATE OF RETURN
50 REVENUE REQUIREMENT
Rate Year September 1, 2022 - August 31, 2023
Base
RY2 Rate Change
TOTAL INCREMENTAL
2021 Planned Planned Pro Forma Pro Forma Pro Forma 09.2022 09.2022 I
FINAL Capital Add Capital Add Property Labor IS/IT FINAL Above 09.2021
TOTAL 08.2022 EOP 08.2023 AMA Tax Non-Exec Expenses TOTAL TOTAL
22.01 22.02 22.03 22.04 22.05
F-Ttl G-CAP22E G-CAP23A G-PPT22 G-PLN22 G-ISIT22 F-Ttl F-Ttl
43,182$ -$ -$ $0 $0 $0 43,182$ -$
588 - - - - - 588 -
97 - - - - - 97 -
43,867 - - $0 $0 $0 43,867 -
0 - - - - - 0 -
418 - - - 7 - 425 7
- - - - - - - -
419 - - - 7 - 426 7
859 - - - 0 0 859 0
207 10 - - - - 217 10
167 - - 14 - - 181 14
1,233 10 - 14 0 0 1,257 24
5,793 - - - 165 - 5,958 165
6,346 187 (6) - - - 6,527 181
1,781 - - 119 - - 1,900 119
(197) (26) 10 (6) (14) (2) (235) (38)
13,723 161 4 113 151 (2) 14,150 427
2,710 - - 68 - 2,778 68
477 - - - 6 - 483 6
- - - - - - - -
6,259 - - - 59 50 6,368 109
4,398 373 (218) - - - 4,553 155
272 272 -
- - - - - - - -
10,929 373 (218) - 59 50 11,193 264
29,491 544 (214) 127 291 48 30,287 796
14,376 (544) 214 (127) (291) (48) 13,580 (796)
(646) (114) 45 (27) (61) (10) (813) (167)
(14) (2) (4) - - - (20) (6)
2,413 - - - - - 2,413 -
(4) - - - - - (4) -
12,626$ (428)$ 173$ (100)$ (230)$ (38)$ 12,003$ (623)$
15,184$ 325$ 325$ $0 $0 $0 15,834$ 650
271,226 4,164 3,685 - - - 279,075 7,848
48,261 (149) 1,044 - - - 49,156 895
334,671 4,340 5,053 - - - 344,064 9,393
(5,753) (93) (97) - - - (5,943) (190)
(97,487) (3,039) (3,102) - - - (103,628) (6,141)
(20,401) (929) (1,240) - - - (22,570) (2,169)
(123,642) (4,061) (4,438) - - - (132,142) (8,500)
211,029 278 615 - - - 211,923 894
(43,651) 131 198 - (43,322) 329
167,378 409 813 - - - 168,601 1,223
4,748 - - - 4,748 -
-
70 70 -
1,289 - 1,289 -
173,485$ 409$ 813$ -$ -$ -$ 174,708$ 1,223$
7.28%6.87%
52 610 (151) 134 307 50 1,002 950
RY2 RATE
CHANGE
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 10 of 11
AVISTA UTILITIES
IDAHO NATURAL GAS RESULTS
TWELVE MONTHS ENDED DECEMBER 31, 2019
(000'S OF DOLLARS)
Line
No.DESCRIPTION
Adjsutment Number
Workpaper Reference
REVENUES
1 Total General Business
2 Total Transportation
3 Other Revenues
4 Total Gas Revenues
EXPENSES
Production Expenses
5 City Gate Purchases
6 Purchased Gas Expense
7 Net Nat Gas Storage Trans
8 Total Production
Underground Storage
9 Operating Expenses
10 Depreciation/Amortization
11 Taxes
12 Total Underground Storage
Distribution
13 Operating Expenses
14 Depreciation/Amortization
15 Taxes
16 State Income Taxes
17 Total Distribution
18 Customer Accounting
19 Customer Service & Information
20 Sales Expenses
Administrative & General
21 Operating Expenses
22 Depreciation/Amortization
23 Regulatory Amortizations
24 Taxes
25 Total Admin. & General
26 Total Gas Expense
27 OPERATING INCOME BEFORE FIT
FEDERAL INCOME TAX
28 Current Accrual
29 Debt Interest
30 Deferred FIT
31 Amort ITC
32 NET OPERATING INCOME
RATE BASE
PLANT IN SERVICE
33 Underground Storage
34 Distribution Plant
35 General Plant
36 Total Plant in Service
ACCUMULATED DEPRECIATION/AMORT
37 Underground Storage
38 Distribution Plant
39 General Plant
40 Total Accumulated Depreciation/Amortization
41 NET PLANT
42 DEFERRED TAXES
43 Net Plant After DFIT
44 GAS INVENTORY
45 GAIN ON SALE OF BUILDING
46 OTHER
47 WORKING CAPITAL
48 TOTAL RATE BASE
49 RATE OF RETURN
50 REVENUE REQUIREMENT
INFORMATIONAL
ONLY
TARIFF
#176
TOTAL RY1 - Billed
09.2021 Strategic After Tariff
FINAL Tax DFIT FINAL
TOTAL Tariff TOTAL
4.00T F-Ttl Billed
F-Ttl E-Tax F-Ttl
$43,182 $0 $43,182
588 - $588
97 - 97
43,867 $0 43,867
0 - $0
418 - $418
- - -
419 - 419
859 0 $859
207 - $207
167 - 167
1,233 0 1,233
5,793 - $5,793
6,346 - $6,346
1,781 - $1,781
(197) 58 (138)
13,723 58 13,782
2,710 - $2,710
477 - $477
- - $0
6,259 - $6,259
4,398 - $4,398
272 (1,268) ($996)
- - $0
10,929 (1,268) 9,661
29,491 (1,209) 28,282
14,376 1,209 15,585
(646) 254 ($392)
(14) (3) ($16)
2,413 - $2,413
(4) - (4)
12,626$ 958$ 13,584$
15,184$ $0 $15,184
271,226 - $271,226
48,261 - 48,261
334,671 - 334,671
(5,753) - ($5,753)
(97,487) - ($97,487)
(20,401) - (20,401)
(123,642) - (123,642)
211,029 - 211,029
(43,651) 528 (43,123)
167,378 528 167,906
4,748 $4,748
70 $70
1,289 1,289
173,485$ 528$ 174,013$
7.28%7.81%Billed
52 (1,226) (1,175) -1.8%
RY1 RATE
CHANGE
Exhibit No. 5
Case Nos. AVU-E-21-01 and AVU-G-21-01
E. Andrews, Avista
Schedule 2, Page 11 of 11