20210614Stipulation and Settlement.pdf

David J. Meyer, Esq.
Vice President and Chief Counsel of
Regulatory and Governmental Affairs
Avista Corporation
141 I E. Mission Avenue
P.O.Box3727
Spokane, Washin gto n 9 9220
Phone: [phone], Fax: [phone]
John R. Hammond Jr.
Deputy Attorney General
Idaho Public Utilities Commission Staff
P.O. Box 83720
Boise,lD 83720-0074
Phone: [phone],Fax: [phone]
IN THE MATTER OF THE APPLICATION
OF AVISTA CORPORATION FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR ELECTRIC AND
NATURAL GAS SERVICE TO ELECTRIC
AND NATURAL GAS CUSTOMERS IN
THE STATE OF IDAHO
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
)
)
)
)
)
)
)
)
CASE NO.AVU-E-21-01
AVU-G-21-01
STIPULATION AND SETTLEMENT
This Stipulation and Settlement ("Stipulation") is entered into by and among Avista
Corporation, doingbusiness as Avista Utilities ("Avista" or "Company"), the Staff of the Idalro
Public Utilities Commission ("Staff'), Clearwater Paper Corporation ("C1earwater"), Idaho Forest
Group, LLC ("Idaho Forest"), the Community Action Partnership Association of Idaho, Inc.
('CAPAI"), the Idaho Conservation League ("ICL"), and Walmart Inc. ("Walmart"). These
entities are collectively referred to as the "Parties" and singularly as a "Party," and represent all
who have appeared in these proceedings. The Parties understand this Stipulation is subject to
approval by the Idaho Public Utilities Commission ("IPUC" or the "Commission").
STIPULATION AND SETTLEMENT _ AVU-E-2141& AW-G.2I-OI Page I
I. INTRODUCTION
l. The terms and conditions ofthis Stipulation are set forth herein. The Parties agree
that this Stipulation represents a fair, just, and reasonable compromiseof all the issues raised in
the proceeding is in the public interest, and its acceptance by the Commission represents a
reasonable resolution of the multiple issues identified in this case. The Parties, thereforc,
recommend thatthe Commission, in accordancewith RP 274, approve the Stipulation and all of
its terms and conditions withoutmaterial change or condition.
II. BACKGROT]ND
2. On January 29, 2021, Avista filed an Application with the Commission for
authority to increase revenue effective September 1,2021, and September I ,2022, for electric and
natural gas service in Idaho. The Companyproposed a "Two-Year Rate Plan" with an increase in
elecffic base revenue of $24.8 million or l0.l % for "Rate Year 1", and $8.7 million or 3.2o/o for
"Rate Year2".r With regard to natural gas, the Company proposed an increase in base reve,nue of
$52,000 or0.lo/o for"Rate Year 1", and $1.0million or2.2%ofor"Rate Year2". By OrderNo.
34930, dated February 23,2021, the Commission provided notice of the Application and set an
intervention deadline for interested persons and parties to intervene in the case.
In its filed case, Avista proposed that these increases would be offset by the effect of Tax
Customer Credit Tariff Schedules 76 (electric) and 17 6 (natural gas). Avista stated the proposed
amortization of approximately $31.3 million in electric tax benefits from Schedule 76, beginning
on September I , 2021 ,would completely offset Avista's requested electric rate relief for Rate Year
1 until about November 30,2022. However, Avista also represented that its Idaho electric
customers would see an $ 8 .7 millio n (3 5%) bill increase for Rate Y ear 2, effective September 1,
I "Rate Year l " is definedas Septembo 1,2021through Augrrst3l,2022.'oRate Year2" is defined as Septernbo l,
2022 thrcn$tAugust 3 l, 2023.
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-G-21-01 Page 2
2022. Avista also stated the proposed l0-yearamortizationof $12.1 million in natural gas tax
benefits from Schedule 176, beginning September l, 202l,would result in about $ 1.2 million in
benefits per year. The Company stated that these benefits would offset the proposed (as-filed)
$0.1 million natural gas base rate increase in Rate Year l, decreasing natural gas customers' bills
by about 1.8 percent.
For Rate Year 2 Avista proposed to amortize its "Natural Gas Deferred Depreciation
Expense" balance of about $0.9million forone-year, effectiveSeptember l,ZD2through August
31,2023. Avista also proposed offsettingthe proposod $ 1.0 million reve,nue requirement increase
througfr Schedule 177 .1\e Companyrepresented that, after application of SchedulelT6 and 177
impacts, customers would see a 0. I percent increase, effective September I ,2022.
3. Petitions to intervene in this proceeding were filed by Clearwater, Idaho Forest
CAPAI, ICL, and Walmart. The Commission granted these interventions in IPUC Order Nos.
3 49 40, 3 49 53,34958 and 3 4967 .
4. A settlement conferencewas noticed and held virtually on May 19,2021.In
addition, a second settlement conference was held virtually on June 4,2021. All Parties were in
attendanceatbothmeetings.Asacompromiseofpositionsinthiscase,andforotherconsideration
as set forth below, the Parties agree to the followingtenns:
III. TERMS OF THE STIPULATION AI\D SETTLEMENT
5. Overview of Settlementand Revenue Requirement. The Parties agree that Avista
should be allowed to implement revised tariff schedules designed to increase annual base electic
revenuesby $10.6 million, or4.3o/o,effectiveSeptember l,202l,and increasebaserevenuesby
$8.0million,or3.1olo,effectiveSeptemberl,2022. Fornaturalgas,thePartiesagreethatAvista
should be allowed to decreasenatural gas base revenueby $1.6 million, or 3.7%o, effective
STIPULATION AND SETTLEMENT _ AVU-E-2141& AVU.G-ZI.OI Page 3
September 1,2021, and increase natural gas base revenue $0.9 million, or 2.2o/o, effective
September 1,2022.
6. Tax Customer Credit. The Parties agree to return to customers the Tax Customer
Credits available of approximately $3 1.3 million for electric and $ 12.1 million for natural gas,
througlr separate Tariff Schedules 76 (electric) and 176 (natural gas). The Parties agree to apply
the Tax Customer Credit for electric and natural gas over the Two-Year Rate Plan as described in
'1f20 below.2
7 . Cost of Capital. The Parties agree to a 9.4 percent return on equity, with a 50.0
percent common equity ratio. The capital structure andresultingrate of refum is as set forth below:
Cornponent
Capital
Stmcturr Cost
Weighted
Cost
Debt
ConrmnEquty
Total
50%
50%
4.70%
9.40%
2.35%
4.70%
100%7.05o/o
A. ELECTRIC REVENUE REQUIREMENT
8. Overview of Electric Revenue Requirement (September 1. 2021 ) lRate Year 1.l.
Below is a summary table and descriptions ofthe electric revenuerequirement compone,nts agreed
to by the Parties, effective September 1,2021:
2 ThePartiesagreedthenaturalgasDeferredDepreciationCreditbalanceof$8g4,000wouldnotbemadeavaihbb
at this time but would be held foruse in a future proceeding.
STIPULATION AND SETTLEMENT _ AVU.E.2I4I & AW-G.2l-OI Page 4
Table No. I
SUMMARYTABLE OF ADJUSTMENTS TO ELECTRIC REVENUE REQUIREMENT
EFFECTTVE SEPTEMBER I, 2O2I
(000s of Dollars)
Revenue
Requiremcnt
Amount as Filed:
Adiustments:
Cost of Capital
Company 2020/2021Net Rate Base Updates
Mbcelbneous Company Updates: Compass Regulatory Amortizatiorl
Regubtory Assessmant Fee, Colstrip/CS2 Maju Maintenance, Insurance and
Conversion Factor
Restate Incentives and Offtcer Labor to 2019 Test Year Actuals
Remove 2020 Non-Union afi2021Labor Increases
Remove Certain 2021 Caprtal Projects
Remove AMA 2022 Capital Additions
Ad.iust Wildflre Expenses
Dehy EIM Investment Recovery to September 1,2022
Update Net Pro Forma Power Supply Expense and Transmission Revenues
i.) Update Pro Forma Gas Prices
ii.) Inchrde Pabuse and Rattlesnake Wind PPA Conhacts in PCA
iii.) Remove BPA Contact
iv.) Revbe Transmission Revenues
Restate Uncollectibhs
Fee Free Amortization
Miscelhneous Adjustnents: Board of Dhector Expenses, Injwies and Darnages,
Legal and Internal Auditing expenses, Gains on Sale of Property, Information
Services expense and reclassification of other administative and general
Adjusted Amounts Efrective Se ptembe r 1,2021
24,783 $ 864,166
2,816
$ (4,673)
$ (n34D
$ (3,891)
$ 10,599 $ 836,077
Rate Base
$
$
$
$
a.)
b.)
c.)
d.)
e.)
f)
c)
h.)
i.)
j.)
$
$
$
$
$
$
$
$
$
$
$
$
$
k.)
r.)
m.)
(2,881)
ffi$
6n)
(426)
(u66)
(1,010)
(1,438)
(727)
(en)
1,878
(3,949)
(383)
(2,529)
(2e)
(s8)
(462)
a. Cost of Capital. As previously described (see fl7 above). This adjustnent reduces tre
overall revenue requirement by $ 2.8 8 I million.
b. Companv 202012021 Net Rate Base Updates. Reflects adjustnents to net rate base to
update information related to 2020 and 2021 (January l, 2O2O through August 31,
2021) capital additions, includingrelated depreciation expense, as well as the impact
on Accumulated Depreciation and Accumulated Deferred Federal Income Taxeg b
reflect balances as of August 3l ,2021. This adjustnent increases the overall rwenue
requirement by $640,000 and increases net rate base by $2.816 million.
STIPULATION AND SETTLEMENT _ AVU.E-2141& AW-G-ZI-OI Page 5
c. Miscellaneous Companv Updates. Reflects adjusfrnents to expenses to updafe
information related to removal of the expiring Project Compass regulatory
amortization, to correct the regulatory fee expense calculation and update for the
current IPUC 2021 regalatory assessment fee, including its impact on the Reve,nue
Conversion Factor, as well as adjustrnents to reflect actual major maintenance CIrpflse
associated with the Company's Colstrip generation plant and actual insurance expense.
This adjusfinent decreases the overall revenue requirement by $ 522,000.
d. Restate Incentives and Officer Labor to 2019 Test Year Actuals. Reflects the removal
of the six-year average incentives as proposod by the Company and2020 incremenhl
officer labor. This adjustnent reflects actual incentive and officer labor at 2019 test
periodlevels. Thisadjustnentdecreasestheoverallrevenuerequireme,ntby$426,000.
e. Remove 2020 Non-Unionand 2021 Laborlncreases. This adjusfrnentremoves 2020
non-union and 2021 union and non-union labor increases included by the Company,
reflecting only labor salary levels of 2019 for non-union employees and 2020 for union
employees. This adjustnent decreases the overall revenue requirement by $ 1.366
million.
f Remove Certain 2021 Caoital Proiects This adjusfinent removes certain capihl
investnents related to: I ) Rattlesnake Flats Interconnection and
Transmission/Substationprojects;2) 5% of certain IS/IT investrnents;and 3) 5fflo of
the Customer FacingTechnology projects. For settlementpurposes, these projecb have
been removed from this rate case and will be reviewed in the Company's next general
rate case. This adjustment decreases the overall revenue requirement by $ 1.01 milfion
and reduces net rate base by $4.673 million.
STIPULATION AND SETTLEMENT _ AVU-E-2141& AW.G-ZI-OI Page 6
g. Remove 2022 AMA Capital Additions. This adjustnent removes the Company's
capital additions beyond August 31,2021, included by the Company for Rate Year 1,
reflecting only plant investnent prior to the Septemb er l, 2021, effective date. This
adjustnent decreases the overall revenue requirement by $ I .43 8 million and reduces
net rate base by $22.3 4l million.
h. Adiust Wildfire Expenses. This adjustnent reflects actual wildfire expenses for the
period September 2020 through Decemba 2020, as well as expected amounb fiom
January 2021 through August 2021. The agreed-upon wildfire expense amount of
$1.471 million establishes the o'base" wildfire expense level for Rate Year l. This
adjustnent decreases the overall revenue requirement by $ 727,000. See Wildfire
Balancing Account discussion at \l 7 b elow.
i. Delav EIM Recoverv to September t. 2022. This adjusfinent removes Enerry
Imbalance Market (EIM) investment expected to be in service by the March l, 2W2
'oGo-Live" date. This investrnentis delayed forrecovery until September 1,2022. This
adjustnentdecreases the overall revenuerequireme,ntby $ 922,0N and reduces netrafe
baseby $3.891 million.
j. Power Supplv and Transmission RelatedNetExpenses.
i. Update Pro Forma Gas Prices. Restates pro forma power supply net
expenses to reflect updated natural gas forward prices for Septemb er 2Al
throu gfu August 2 02 2 confract months. This adjustnent increases the overall
revenue requirementby $ 1.878 million.
ii. Palouse and Rattlesnake Wind. Reflects the removal of the Palouse Wind
and Rattlesnake Wind Power Purchase Agreements ("PPA") net expenses
from base power supply expense but allows actual costs to be reflected in
STIPULATION AND SETTLEMENT _ AVU-E-2141& AVU-G-?I-OI Page 7
the PCA. This adjusfrnent decreases the overall revenue requirement by
$3.949 million. See fl10 (Palouse) and tf l I (Rattlesnake) below for furtrer
information.
Remove BPA Contact. Reduces power supply expenses to reflect not
having contracted with BPA for an additional 50 N{W of firm transmission
rights for Coyote Springs 2. T\e Company was recently notified by BPA
that they retracted their offer for tansmission serviceg indicating a lack of
availability over that path. This adjustnent decreases the overall revenue
requirement by $3 83,000.
Revise Transmission Revenues. Revise transmission revenues to reflect
Idaho's share of: 1) a long-term firm point-to-point transmission service
agreement with Idaho Power for 100 MW of service commencing on IVIay
1,2021, and continuing through April 30, 2026 ($829,000 ldaho); 2) four
(4) months of a second long-term firm point-to-point transmission service
agreement with Idaho Power for 100 MW of service commencing on Ilday
l, 2022, and continuing througfu April 30,2027 ($276,000 Idaho); 3)
inclusion of the Company's FERC Transmission General Rate Case
revenue increase expected to begin October l,2Al ($ 1.399 million Idalro);
and 4) a correction to transmission revenue from the original Application
($25,000 Idaho). These resulting changes in transmission revenues will also
be reflected in the PCA authorized base effoctive September 1,2021. This
adjustnent decreases the overall revenue requirementby $2.529 million.
lll
lv
STIPULATION AND SETTLEMENT _ AVU-E.}I0I & AW-G.2I-OI Page 8
k. Restate Uncollectibles. Avista has authority to defer unoollectible expe,nse above the
amount embedded in current rates into a COVID-I9 Regulatory Asset Account.3 This
adjusfrnent sets the uncollectible expense amount at the amounts approved in the
previous rate case. This adjushnent decreases the overall revenue requirement by
$29,000.
l. Fee Free Amortization. This adjustmentrevises the amortization expense of the Fee
Free deferral balance ($291,000) to reflect a three-year amortization, beginning
September 1,202I, of approximately $91,000 annually. This adjustnent decreases tre
overall revenue requirement by $ 5 8,000.
m. Miscellaneous Adiustments. Reflects the net change in operating expenses related to:
1) removing Board of Director expenses and fees ($189,000);2) removing legal
expenses allocatedto Idaho electric ($50,000);3) includingldaho'sshare of the gains
on the sale of electric property n2019 ($22,000); 4) removing internal audit expenses
($49,000); 5) removing injury and damages expenses from the six-year average
($4,000); 6) removing IS/IT expenses to reflect actual expenses in2020 ($86,000); and
7) removing other miscellaneous A&G expenses ($26,000). The net effect of this
adjusftnent decreases the overall revenue requirementby $462,000.
9. Overview of Electric Revenue Requirement (September l. 2022) lRate Year 2.l.
Below is a summary table and descriptions of the incremental Electric revenue requirement
components agreed to by the Parties effective September 1,2022:
3 SeeCaseNo. GNR-U-20-03,includingConmlidated Avista CaseNos. AVU-E-20-03 andAVU-G-20-03.
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-G-21-01 Page 9
Table No.2
a.)
b.)
t
ii
iii"
iv.
vi
vii.
SUMMARY TABLE OF' ADJUSTMENTS TO ELECTRIC RE\MI{TIE REQUIREMENT
EFFECTIVE SEPTEMB ER I, 2022
(000s ofDollars)
Revenue
Requirement Rate Base
Rate Base Amount Efrective September 1,2021
Incremental Revenue Adjustment to Septembe r 1,2021 Rate Change
(see Tabel No. 1):
Add EIM Investnent
Add Incremental202ll2022 Rehted Capital and Expenses:
Capital Additions
Property Tax Expense erl2021Plant Additftxrs
2020 / 2021 Labor Increase
IS/IT Expenses
Wildfre Expenses
Colstr[/CS2 Major Maintenance
Colstrf Amortization
September 1r2022 Incrpmental Revenue Adjustment and Rate Base
Amount (above September 1,2021 Rate Change - see Table No. 1)
$ 836,077
922 $ 3,891$
$
$
$
$
$
$
$
4266
786
924
201
365
381
ls5
s n,948
$ 1,890
$8.000 $869,806
a. Add EIM Investnent. Effective September l,2022,this adjustnent reflects the EM
investnent that will be in service by the March l, 2022, "Go-Live" date. This
adjustnent increases the overall revenue requirementby $922,000, and increases net
rate base by $3. 89 I million in Rate Y ear 2, above Rate Year I levels.
b. Add Incremental 202112022 Related Capital and Expenses to Rate Year 2
(incremental above Rate Year I ).
i. Capital Additions. Includes certain 2021 capital additions from Septenrber
1,2021through August 3l,2022,prior to the Rate Year 2 September 1,
2022, effective date. This adjusftnent increases the overall revenue
requirement by $4.266 million and increases net rate base by $27.948
million.
STIPULATION AND SETTLEMENT _ AVU-E-2141& AW.G-2I-OI Page l0
ii Propertv Tax Expense on 2021 Capital Additions. Includes property ta,x
expense associated with202l capital additions at existing levy rates. This
adjustrnent increases the overall revenuerequirement by $786,000.
202012021 Labor Increases. Includes the2020 non-union annualized non-
executive labor increases and the 2021 union annualized labor increases.
This adjustment increases the overall revenue requirementby $924,000.
IS/IT Expenses. Reflects incremental 202112022 expected increases
primarily asso ciated with changes in co ntractual agreements, pre -p aid co sg
or the continuation of costs for products and services that will increase
beyond the Rate Year I levels. This adjustment increases the overall
revenue requirement by $ 20 1,000.
Wildfire Expenses. Reflects incremental 202112022 expected increases.
This revisesthe agreedupon "base"wildfire expense levelto $ I.836million
for Rate Year 2. This adjustrnent increases the overall revenue requirement
by $365,000. See Wildfire Balancing Account discussion at\17 below.
111
lv
v
vi. Colstrip/CS2 Maior Maintenance. Reflects the Colstrip/CS2 Maintenance
expense level included in Rate Year 1 to reflect the revised expense for Rate
Year 2. This adjustrnent adjusts expense to one-third of each amount
deferred for calendar years 20 I 9 throu gfi 2021. This adjustment increases
the overall revenue requirement by $381,000.
vii. Colstrip Amortization. Reflects the recovery of Avista's investment in the
Colstrip Units 3 and 4 generating facilities (reflecting an acceleraled
depreciation rate of 2027), including the Colstip capital additions between
September I ,2022 and August 3l ,2023 on an AMA basis in the Colstrfu
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-G-2L-OI Page 11
Regulatory Asset for recovery over its authori zed amortization period. This
adjusftnent increases the overall revenue requirement by $155,000 and
increases netrate base by $ 1.89 million.
10. Palouse Wind. The Parties agree that, for purposes of this case, power supply
expenses related to the Palouse Wind PPA will continue to be included in the PCA, subjectto tre
current sharing (90% customer, 10% Company).4 ldaho will continue to be assigned its
proportional share of all environmental attibutes.
I 1. Rattlesnake Wind. The Parties agree that, for purposes of this case, power supply
expenses related to the Rattlesnake Wind PPA will be included in the PCA, subject to the current
sharing (90% customer, l0% Company).5 Idaho will be assigned its proportional share of all
environmental attributes.
B. NATURAL GAS REVENUE REOUIREMENT
12. Overview of Natural Gas Revenue Requirement (September 1. 2021) lRate Yem
]_]. Below is a summary table and descriptions ofthenatural gas revenue requirement components
agreed to by the Parties effective September 1,2021:-
a The Palouse Wind PPA is a 30-year contract that was executed in 201 I by the Compary and purchases all of is
output(l05MWnameplatecapacity)andenvironmentalattnbutes. Theprojectbegancommercialoperationh
December20l2.
5 The Rattlesnake Flat Wind PPAis a 20-yearcontact which consists of 50 Siemen's 3-129 2.9 MWwind tu6hes
withatotalcapacityofapproximatelyl45MW's. TheprojctbegancommercialoperationinDecember2020.
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-c-21-01 Page 12
Table No.3
a.)
b.)
c.)
d.)
e.)
f,)
c.)
h")
i.)
j.)
SUMMARYTABLE OF ADJUSTMENTS TO NATT]RAL GAS REVENTIE REQTIIREMENT
ETTECTTVE SEPTEMBER 1, 2021
(000s ofDollan)
Revenue
Requirement Rate Base
Amount as Filed: $
Adiustments:
Cost of Capital $
Conpany 202012021Net Rate Base Updates $
Miscellaneous Conpany Uflates: Regubtory Assessmant Fee, rnsu3116s xnd $
Conversion Factor.
Restate Incentives and Officer Labor to 2019 Test Year Actuals $
Remove 2020 NorUnion ard202l Labor Irrcreases $
Remove Cerlain 2021 Capial Projects $
Remove A\lIA2D22CapitalAdditions $
Restate Uncollechbles $
Fee Free Amortization $
MiscellaneousAdjustnents:BoardofDirectorExpenses,Lega[nternal $
Auditing and Infonnation Services exlrDs€s, and rechssification of other
adnrinistative and general expenses
52 $ 173,485
(141)
Adjusted Amounts Effective September l, 2021 $ (1,621) $ 171,148
(s78)
(r7) $
7
(loe)
(436)
(345)
(o
56
(7e)
(166)
$ (l,lla
$ (1,079)
a. Cost of Capital. As previously described (see !f7 above). This adjusfrnent reduces frre
overall revenue requirement by $ 5 78 000.
b. Company 202012021 Net Rate Base Updates. Reflects adjustnents to net rate base to
update information related to 2020 ar,d 2021 (January 1,2020, througfr August 31,
2021) capital additions, includingrelated depreciation expense, as well as the impact
on Accumulated Depreciation and Accumulated Deferred Federal lncome Taxeg tc
reflectbalances as ofAugust 31,2021. This adjustrnentdecreases the overall reventre
requirement by $ I 7,000 and decreases net rate base by $ l4l ,000.
c. Miscellaneous Companv Updates. Reflects adjustnents to expenses to correct the
regulatory fee expense calculation and update for the curent IPUC 2021regalatory
assessment fee, including its impact on the Revenue Conversion Factor, as well as
STIPULATION AND SETTLEMENT _ AVU.E.2I0I & AW-G-ZI-OI Page 13
adjustnents to reflect acfual insurance expense. This adjusftnent increases the ovemall
revenue requirement by $7,000.
d. Restate Incentives and OfficerLabor to2019TestYearActuals. Reflects the removal
of the six-year average incentives as proposod by the Company and2020 increme,ntal
officer labor. This adjustrnent reflects actual incentive and officer labor at 2019 test
periodlevels. Thisadjusfinentdecreasestheoverallrevenuerequirementby$109,000.
e. Remove 2020 Non-Unionand 2021 Laborlncreases. This adjustnentremoves 2020
non-union and202l union and non-union labor increases included by the Company,
reflecting labor salary levels of 2019 for non-union employees and 2020 for union
employees. This adjusfinent decreases the overall revenue requirement by $436,000.
f. Remove Certain 2021 Capital Proiects. This adjustnentremoves certain capihl
investnents related to: 1) 5Yo of certain IS/IT invesfrnents; 2) 50% of the Customer
Facing Technolory projects; 3) ER 3002 Regulator Station Replacement investnent
4) ER 3005 Non-Revenue (Failed Equipment) investnent;5) ER 3007Isolated Steel
Replacement investnent; 6) ER 3055 PMC Program investnent. For settlement
pu{poses, these projects have bee,n removed from this rate case and will be reviewed in
the Company's next general rate case. This adjustrnent decreases the overall revenue
requirement by $345,000 and reduces net rate base by $ 1.1 17 million.
oE'Remove 2022 AMA Capital Additions. This adjusfrnent removes the Company's
capital additions beyond August 31,2021, included by the Company for Rate Yea 2,
reflectingonly plant investnentprior to the September l, 2022 effective date. This
adjustnent decreases the overall revenue requirementby $6,000 and reduces net rafe
base by $ 1.079 million.
STIPULATION AND SETTLEMENT _ AVU-E-2141& AW-G-zI-OI Page 14
h. Restate Uncollectibles. Avista has authority to defer uncollectible expense above the
amount embedded in current rates into a COVID-I9 Regulatory Asset Account. This
adjusfrnent sets the uncollectible expense amount at the amounts approved in the
previous rate case. This adjusfrnent increases the overall revenue requirement by
$56,000.
i. Fee Free Amortization. This adjustnent revises the amortization expense of the Fee
Free deferral balance ($475,000) to reflect a three-year amortization, beginning
September I , 2021, of approximately $ I 5 8,000 annually. This adjustrnent decreases
the overall revenue requireme,nt by $79,000.
Miscellaneous Adiustrnents. Reflects the net change in operating expenses related to:
l) removing Board of Director expenses and fees ($48,000);2) removing legal
expenses allocated to tdaho electric ($ 13,000); 3) removing internal audit expenses
($ I 3,000); 4) removing IS/IT expenses to reflect actual expenses n 2020 ($ 22,000);
and 5) removingother miscellaneous A&G expenses ($70,000). The net effect of tris
adjustnent decreases the overall revenue requirementby $ 166,000.
I 3. Overview of Natural Gas Revenue Requirement (September l. zAD I Rate Year
!]. Below is a summary table and descriptionsof the incremental Natural Gas revenue
requirement compone,nts agreed to by the Parties effective September 1,2022:
J
STIPULATION AND SETTLEMENT _ AVU-E.2I0I & AW-G-?I-OI Page 15
TableNo.4
SI]MMARYTABLE OT ADJUSTMENTS TO NATT'RAL GAS REVENTIE REQUIREMENT
EFFECTM SEPTEMBER t, 2022
(000s ofDollan)
Revenue
Requirement Rate Base
Rate Base Amount Efrective September 1,2021
Incremental Revenue Adjushnent to Septemberl,202l Rate Change
(see Tabel No. l):
a) Add [ncremental202l/2022 Related Capital and Expenses:
i CapitalAddirions
ii Properff Tax Expense on202l Phnt Additions
iii. 2U0/2021LaborIncrease
iv. IS/ITExpenses
September 1,2022 Incremental Revenue Adjustment and Rate Base
Amount (above September 1,2021Rate Change - see Table No. 1)
$
$
$
$
$ 171,148
$ 1,163
939 $ 172,311
458
134
297
50
s
a. Add Incremental 202112022 Related Capital and Expenses to Rate Yer 2
(incremental aboveRate Year l).
i. Capilal Additions. Includes certain 2021 capital additions from Septorrber
1,2021, througlr August 3l,2022,prior to the Rate Year 2 September 1,
2022, effective date. This adjustnent increases the overall revenue
requirement by $458,000 and increases net rate base by $ I .163 million.
ii. Propefi Tax Expense on 2021 Capital Additions. Includes property ta:r
expense associated with202l capital additions at existing levy rates. This
adjustrnent increases the overall revenuerequirerrent by $ 134,000.
202012021 Labor lncreasq. Includes the 2020 non-union annualized non-
executive labor increases and the 2021 union annualized labor increases.
This adjustment increases the overall revenue requirement by $297,000.
IS/IT Expenses. Reflects incremental 202112022 expected increases
primarily asso ciated with chan ges in contractual agreements, pre-p aid co $s,
or the continuation of costs for products and services that will increase
lll
iv
STIPULATION AND SETTLEMENT - AVU.E.2I0I & AW.G-2I.OI Page 16
beyond Rate Year I levels. This adjusfinent increases the overall revenue
requirement by $ 5 0,000.
C. OTHER SETTLEMENT COMPONENTS
14. PCA Authoized Level of Expense. The new level of power supply revenues,
expenses, retail load, and Load Change Adjustnent Rate resulting from the September 1,2021,
settlement revenue requirement for purposes of the monthly PCA mechanism calculations are
detailed in Appendix A.
15. Electic and Natural Gas Fixed Cost Adiustnent Mechanisms Authorized Base.
The new level of baseline values for the electic and natural gas fixed cost adjustnent mechanisn
(FCA) resulting from the September l, 2021 and September l, 2022, settlement revenue
requirements are detailed as follows:
o Appendix B - September 1,2021Electric FCA Base. Appendix C,- September 1,2022 Electric FCA Baseo Appendix D - September 1,2021Natural Gas FCA Baseo Appendix E- September 1,2022 Natural Gas FCA Base
16. Natural Gas Tax Credit Amortization. The Parties agree to begin amortizing the
Company's natural gas tax basis benefitoverten years in this case and carryingthrough the Two-
Year Rate Plan. However, the amortization period of the remaining balance available at the time
of the Company's next general rate case will be subject to review and possible change of the
amortization period at that time.
17. Wildfire Balancine Account. The Parties agree to a two-way Wildfire O&M
Expense BalancingAccount to deferthe differene in actual O&M Wildfre expenses, up or dowrl
from the authorized "base" level approved in Rate Year I of $ I .471 million and Rate Year 2 of
STIPULATION AND SETTLEMENT - AVU.E-2141& AW-G-2I.OI Page 17
$1.836 million. The balance in the deferral will be included for review and recovery in fuire
general rate cases.
18. Enerw Imbalance Market (EIM. Currently Idaho's share of its incremental EIM
O&M expenses are being deferred per Order No. 34606 in Case No. AVU-E-20-01 until the
expected "go live" date March l, 2022. The Parties agree that effective with the expected "go
live" March 1,2022 date, the Company will begin to reflectldaho's share of incremental EIM
O&M expenses through the PCA up to Idaho's share of EIM benefits that also will flow througfr
the PCA. Any incremental EIM O&M expenses exceeding EIM benefits would continue tc be
deferred forreview and determinationof recovery in a fuhne proceeding.
19. Aereed Uoon Workshops and Meetinss/Conferences. The Parties have agreed b a
number of workshops and meetings to explorevarious issues. Avista will work with the interested
parties to arrive at a schedule forthe meetings andworkshops within 45 days ofthe effectivedare
of this case (by October 15,2021), with such meetinp and workshops to occur after that date.
Those workshops or meetings are providod below:
(a) Cost of Service Workshops - See'1f24 below.
O) Basic Charge Discussion - See fl24 below.
(c) Long-term Ownership of Colstrip - In OrderNo. 34814 in Case No. AVU-
E-19-01, pertaining to the Company's2D2} Elecfic Integrated Resource Plan, the
Commission ordered the Company to file an annual update on its Colstrip ownershf
interest by October I of each year. The report is intended to "provide updated economic
analyses of retirement dates, closure plans and estimated retirement dates, and annual
accounting for decommissioning and remediation expenditures/estimates."Additionally,
the Order requires that "Avista shall notify the Commission within 30 days of Colstrip
parbrer decisions and plant issues that may materially affect Idaho customers." The
STIPULATION AND SETTLEMENT - AVU-E-2141 & AVU-G-21-01 Page l8
Commission noted that "Providing a separate venue for the Colstrip analysis reflects the
IRP's usefulness as a portfolio planning process that leaves specific resource decisions to
separate dockets." The process established will provide a venue for all interesbd
stakeholders to receive information as it pertains to the Company's long-term ownership
interestin Colstrip. Avistawill extend aninvitationto thePartiestoparticipatein scheduled
meetinp as contemplated by Order No. 34814, supra, and to provide its annual reporb
filed with the Commission to the Parties.
(d) WeatherNormalization Discussion - See fl25 below.
(e) Neilson Substation and Interconnection Discussion- Avista agrees to meet
and confer with Commission Staff to discuss the prudence ofnetworkupgrades relatodto
the Neilson Substation and Interconnection.
(0 Customer Service Metrics/Customer Facing Technologies - Avista agrees
to meet and confer with Commission Staff to discuss customer satisfaction metrics, and
how the Company's investment in customer-facing technologies affect those mefics and
drive customer experiences.
D. COST OF SERVICE/RATE SPREAD/RATE DESIGN
20. Cost of Service/Rate Spread (Base Rate Chanees). The Parties do not agree on any
particular cost of service methodology. In recognition, however, that certain rate schedules are
generally above their relative cost of service, the Parties agtee that Schedule 25P should receive
25Yo of the overall percentage base rate changes for the September 1,2021and September L2A2
base rate increases. In addition, Schedules llll2 should receive 25%o of the overall percentage
base rate change for the September 1,2022 increase. All other schedules, except Schedule 1,
should receive a uniform percentage of the overall base rate revenue increase. The remaining
STIPULATION AND SETTLEMENT - AVU.E-2141& AW.G-2I.OI Page 19
revenue requirement should be spread to Schedule l. For natural gas, the Parties agreed to a
uniform perce,ntage of distribution margin increase on September 1,2021and September 1,2A2.
The Parties agree to return to customers the Tax Customer Credits through separate Tariff
Schedules 76 (electric) and 176 (natural gas). For Year I electric, the Parties agree to return an
amount equal to the base rate increase. For Year 2 electric, the Parties agree to return the remaining
balance of the Tax Customer Credit, offsetting the overall base rate increase effective Septorrbo
l, 2022. The Parties agreed that $250,000 of the Tax Customer Credit applicable to Schedule 1 I
would be allocated to Schedule 25. Fornatural gas, the Parties agree to begin returningthe Tan
Customer Credit September I ,2021, over a ten-year period as proposod by the Company.
21. Rate Desier. The Parties agree to the rate design changes proposed by the
Company in IvIr. Miller's direct testimony for the September l,202l,base rate increases.6 For lhe
September 1,2022 base rate increases, the electric and natural gas Residential Basic Charges
(Schedule 1 and 101), will increase from $6.00 per month to $7.00 per month, an increase of $1.00
per month. The Parties agree that there will be no changes to the electric dernand charges in eitrer
yearof the rate plan. All otherbasic and minimum charges effective September l,2022,willbe
as proposed by the Company in its initial filing. Appendix F provides a summary of the curre,nt
and revised rates and charges (as perthe Settlement) for electric andnatural gas service.
22. Resultins Percentaee Chanee bv Electric Service Schedule. The followingtables
reflect the agreed-upon perce,ntage change by schedule for electric service:
6 FortheSeptemberl,202lrutemcreare,theCompanyproposedthatallofthebaserevenueincreaseberecovered
solely through the enerry charges for a ll o f the electric a nd natural ga s ra te schedules.
STIPULATION AND SETILEMENT - AVU-E-2141& AVU-G-21-01 Page 20
Effective September 1,2021(Rate Year 1)
Increase in Bi[ing Change in Billing
Increase in Base Revenue before Revenue with
Revenue Offset OffsetRate Schedule
Resilential Scheduh I
General Servbe Scheduhs 11/12
l-arge General Servbe Schedules 21122
E:rta I-arge Gereral Servbe Schedtrb 25
Clearwater Paper Schedule 25P
Pwping Servbe Schedubs 31132
Steet & Arealr$ts Schedubs 4I-48
Overall
Rate Schedule
Resllential Schedule I
General Service Schedules I l/12
Iarge General Service Scheduhs 21122
Etra large General Service Schedule 25
Charwater Paper Sctpdule 25P
Punpng Service Schedules 31132
Steet & Area Ligtils Schedules 4l-48
Over:all
Rate Schedule
General Servbe Schedub I 0l
Large General Serube Schedtrles llllll2
Transportatbn Servbe Schedub 146
Overall
49%
4.3%
4.3%
43%
L.t%
4.3%
4.3%
LSYu
4.9%
4.t%
4.1%
4.2%
t.0%
4.2%
4.2%
4.2%
0.6%
0.0%
0.0%
0.0%
-3.t%
0.0%
0.0%
g'ozs.
Elfective September 112022 (Rate Year2)
Incrcase in Billing Change in Billing
Increase in Base Revenue before Revenue with
Revenue Olhet Olfset
43%
0.8%
3.t%
3.1%
0.8%
3.1%
3.t%
3,!%
4.4%
0.8%
3.1%
3.1%
0.8%
3.1%
3.t%
3.2Ye
03%
-2.5%
-0.8%
-2.2%
-3.2%
-0.8%
-0.8%
4.t%
23. Resultine Percentaee Increase bv Natural Gas Service Schedule. The following
tables reflect the agreed-upon percentage increaseby schedule for natural gas service:
Effective September lr202l @ate Year l)
Change in
Margin Revenue
Change inBilling Change in
Revenue Billing Revenue
before Offset with Offset
-3.7o/o
-3.7%
-3.7%
4,7Y!
-2.6%
-2.1o/o
-3.7%
'2,5/l;
-4.60/o
-3.7%
-6.5o/o
4,5%
STIPULATION AND SETTLEMENT _ AVU-E-2141& AVU.G-ZI.OI Page 2l
Effective September 1,2022 (Rate Year2)
Rate Schedule
General Service Sctredule I01
I^arge General Servbe Scheduhs llllll2
Transportation Service Sclredub 146
Overall
Change in
Maryin Revenue
Change in
Bi[ing Revenue
2.2%
2.2%
2.2%
r.6%
r.3%
2.3%ru2,2%
24. Electic Cost of Service and Basic Charee Workshop. The Parties agree, prior to
the Company's next general rate case filing, to meet and confer regarding the Company's electic
cost of service study and the appropriate level of basic charges. The purpose of the workshop will
be to discuss the merits of differing cost of service methodologies and basic charge levels. The
Company will provide available information, studies and datarequestedby any of the Parties so
as to enable meaningful workshop prticipation and discussionof issues. No Party shall be bound
by workshop discussions and may contest cost of service and rate spread or rate design issues in
sub sequent pro ceodings.
25. Weather Normalization - Avista agrees to meet and confer with Staff, and
interested parties, on its weather normalization methodologies, with the intention to see what
changes, if any, should be made to further the accuracy of its modeling. T
7 The Company's electric and nattnal gas weathernormalization adjustnent calculates the change in usage required
toadjustactualloadsduringthe20l9testperiodtotheamountexpoctedifweatherhadbennomral. Thisadjusffnent
incorporates the effctofboih heatingandcooling (forelectric) on weathq-sensitive cu$ome groups. The weaflra
adju$mart is developedfrorr a regressionanalysis oftenyears ofbilled usage pacustorrerand billingperiod heatirg
and coolingdegreeday data. Theresultingseasonalweathersensitivityfactors (use-pe-customer-per-heatingdegre
day and use-per-custorner-per+oolingdegree day) are applied to monthly te$ period customers and the differcne
between normalheating/ooolingdegreedays andmonthly testperiodobsenredheating/coolingdegreedays.
STIPULATION AND SETTLEMENT - AVU-E-2141& AVU-G-21-01 Page 22
IV. OTHER GENERAL PROVISIONS
26. The Parties agree that this Stipulation represents a compromise of the positions of
the Parties in this case. As provided in RP 272, other than any testimony filed in support of the
approval of this Stipulation, and except to the extent necessary for a Party to explain before the
Commission its own statements and positions with respect to the Stipulation, all statements made
and positions taken in negotiations relating to this Stipulation shall be confidential and will not
be admissible in evidence in this or any otherproceudirrg, unless all Parties to the negotiation
agree to the contary in writing.
27 . The Parties submit this Stipulation to the Commission and reconrmend approval in
its entirety pursuant to RP 27 4. Parties shall support this Stipulation before the Commission, and
no Party shall appeal a Commission Order approving the Stipulation or an issue resolved by ttre
Stipulation. If this Stipulation is challengedby anypersonnotapartyto the Stipulation, the Parties
to this Stipulation reserve the right to file testimony, cross-examine witresses and put on such case
as they deem appropriate to respond fully to the issues presented, includingthe right to raise issues
that are incorporated in the settlement terms embodied in this Stipulation. Notwithstandingthis
reservation of riglrts, the Parties to this Stipulation agree that they will continue to support tre
Commission's adoption ofthe terms of this Stipulation.
28. If the Commission rejects any part or all of this Stipulation or imposes any
additional material conditions on approval of this Stipulation, each Party reserves the rigfu! upon
written notice to the Commission and the otherParties to this proceeding within l4 days of the
date of such action by the Commission, to withdraw from this Stipulation. In such case, no Party
shall be bound orprejudiced by the terms of this Stipulation, and each Party shall be entitled to
seek reconsiderationof the Commission's order, file testimony as it chooses, cross-examine
witnesses, and do all otherthings necessary to put on such case as it deems appropriate. In such
STIPULATION AND SETTLEMENT - AW-E-2141& AW-G-21-01 Page 23
case, the Parties immediately will request the prompt reconvening of a prehearing conference for
purposes of establishing a procedural schodule for the completion of the case, in accordance witt
law.
29 . The Parties agree that this Stipulation is in the public interest and that all of its terms
and conditions are fair, just and reasonable.
30. No Party shall be bound, benefited or prejudiced by any position asserted in the
negotiation of this Stipulation, except to the extent expressly stated herein, nor shall this
Stipulation be construed as a waiver of the rights of any Party unless such rights are expressly
waived herein. Executionofthis Stipulation shall notbe deemed to constitutean acknowledgment
by any Party of the validity or invalidity of any particular method, theory or principle of regulation
or cost recovery. No Party shall be deemed to have agreed that any method, theory or principle of
regulation or costrecovery employod in arrivingat this Stipulation is appropriate forresolvingany
issues in any other proceeding in the future. No findinp of fact or conclusions of law other than
those stated herein shall be deemedto be implicit in this Stipulation.
3 1 . The obligations of the Parties underthis Stipulation are subjectto the Commission's
approval of this Stipulation in accordancewith its terms and conditions and upon such approval
being upheld on appeal, if any, by a court of competent jurisdiction.
32. This Stipulation may be executed in counterparts and each signed counterpart shall
constitute an original document.
STIPULATION AND SETTLEMENT _ AVU-E-2T41& AW.G.2I-OI Page 24
DATED this l4th day of June,202l.
Avista Corporation
J. Meyer
Attorney for Avisa Corporation
Clearwater Paper Corporation
Peter Richardson
Attomey for Clearwater Paper
Corporation
Community Action Partnership Association
of ldaho,lnc.
ldaho Public Utilities Commission Staff
By
John R. Hammond Jr.
Deputy Attorney Ceneral
Idaho Forest Group LLC
Ronald Williams
Attomey for ldaho Forest Group LLC
Idaho Conservation League, Inc.
By By
Brad Purdy
Attomey for CAPAI
Ben Otto
Attorney for ldaho Conservation
League, Inc.
Walmart,lnc.
By:
VickiM. b"fa*in
Attomey for Walmart Inc.
STIPULATION AND SETTLEMENT- AVU.E-2I.OI & AVU-G.2I-OI Page25
By
DATED this 11th day of June,202l.
Avista Corporation
David J. Meyer
Attomey for Avista Corporation
Clearwater Paper Corporation
By
Peter Richardson
Attorney for Clearwater Paper
Corporation
Community Action Partnership Association
ofldaho, Inc.
Idaho Public Utilities Commission Staff
U- ?/^*1
rfrt-R. Hammond Jr.
heputy Attomey General
By
Walmart,Inc.
Vicki M. Baldwin
Attomey for Walmart [nc.
Idaho Forest Group LLC
Ronald Williams
Attorney for Idaho Forest Group LLC
Idaho Conservation League, Inc
Ben Otto
Attomey for ldaho Conservation
League, Inc.
By
Brad Purdy
Attomey for CAPAI
By
STIPULATION AND SETTLEMENT _ AVU-E-2 I -O I & AVU-G-2 I .O I Page 25
,tr
DATED thi/l day of June ,2o2r.
Avista Corporation
C
David J. Meyer
Attorney for Avista Corporation
Attomey for Clearwater Paper
Corporation
Community Action Parhership Association
of Idaho, Inc.
Brad Purdy
Attorney for CAPAI
Idaho Public Utilities Commission Staff
John R. Harnmond Jr.
Deputy Attomey General
Idaho Forest Group LLC
By
Walmart, Inc.
Vicki M. Baldwin
Attorney for Walmart Inc.
Ronald Williams
Attorney for Idaho Forest Group LLC
Idaho Conseryation lrague, Inc.
Ben Otto
Attorney for ldalro Conservation
League, Inc.
STIPULATION AND SETTLEMENT _ AVU-E.2I-OI & AW.G.2I.OI Page 25
DATED this _day of June,202l.
Avista Corporation
David J. Meyer
Attorney for Avistr Corporation
Clearwater Paper Corporation
Pcrcr Richardson
Attorney for Cleanrater Paper
Corpontion
Community Action Parmcnship Association
of ldaho,lnc.
Brad Purdy
Attorney for CAPAI
Idatro Public Utilities Commission Staff
John R. Hammond Jr.
Deputy Attorney General
Idaho Forest Group LLC t
R"",lrt Lh/ilI,*
Walmart,Inc.
Vicki M. Baldwin
Attorney for Walmart Inc.
Ronald Williams
Attorney for ldaho Forest Group LLC
Idaho Conservation Lcague, Inc.
Ben Otto
Attorney for Idaho Conservation
League, Inc.
STIPULATION AND SETTLEMENT -AVU-E.2I.OI & AW.G.2I-OI Page 25
4\
DATED tti, I I day of June ,2021
Avista Corporation
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
By:
Peter Richardson
Attorney for Clearwater Paper
Corporation
Brad Purdy
Attorney for CAPAI
Idaho Public Utilities Commission Staff
JohnR HammondJr.
Deputy Attorney General
Idatro Forest Group LLC
Community Action Partnership Association ldaho Conservation League, [nc.
of ldatro,Inc.
Walmart,Inc
Vicki M. Baldwin
Attorney for Walmart Inc.
Ronald Williams
Attorney for Idaho Forest Crroup LLC
Ben Otto
Attorney for Idaho Conservation
kague,Inc.
By:
By:
STIPULq.TION A}.ID SETTLEMENT _ AVU.E-2I-OI & AW.G.2I-OI Page25
DATED this _l4th_ day of June,202l.
Avista Corporation
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
Peter Richardson
Attorney for Clearwater Paper
Corporation
Brad Purdy
Attorney for CAPAI
Idaho Public Utilities Commission Staff
John R. Hammond Jr.
Deputy Attorney General
Idaho Forest Group LLC
Ronald Williams
Attomey for Idaho Forest Group LLC
Community Action Partnership Association Idaho Conservation League, Inc.
ofldaho, Inc.
HBy:
Benjamin J. Otto
Attomey for Idaho Conservation
League, Inc.
Walmart, lnc
B
Vicki M. Baldwin
Attorney for Walmart Inc
STIPULATION AND SETTLEMENT _ AVU-E.2I.OI & AVU.G.2I.OI Page 25
DATED this _ day of June,202l.
Avista Corporation
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
By:
Peter Richardson
Attorney for Clearwater Paper
Corporation
Community Action Parhership Association
of Idaho,Inc.
Brad Purdy
Attomey for CAPAI
Walmart,Inc.
Idaho Public Utilities Commission Staff
John R. Hammond Jr.
Deputy Attomey General
Idatro Forest Group LLC
By
Vicki M.
Attomey for Walmart Inc.
Ronald Williams
Attomey for Idaho Forest Group LLC
Idaho Conservation League, Inc.
Ben Otto
Attorney for Idaho Conservation
League, Inc.
By
/
STIPI.JLATION AND SETTLEMENT _ AW.E.2I-OI & AW.G.2l.OI Page25
APPENDIXA
Avirta Corp
Avl,-E-2l{rl AppendlxA
PGA Authorlzed Expenre and Retail Sales
PCA Authorts d Power Supolv Exo.nlc . Sv3tcm Numb.E 11)
Totd Januarv February Mardr ApI!! Mcy June !|gE Auousl Seotemh
Account 555 - Pur$ased Power $75,558,207 i6,556,792 07,435,932 07,069,21 1 07,433,801 $5,672,869 $5,579,483 05J19,545 $5,937,659 S5,836,0
Account 501 -Thermal Fuel $31,563,795 $3,087,726 13,151,777 $2,749,966 12,896,333 $2,060,445 $1,526,412 81,782,225 $2,879,162 $3,146,0
Account53T-MTlnvasiveSpecies $1,610,000 $134,167 t134,167 $134,167 $134,167 $134,167 0134,167 $134,167 $134,167 S134,1
Accouile47-NaturalGasFuel S81,530,747 $10,790,239 i8,942,104 $7,474,530 $5,068,911 $4,095,763 $2,284,385 03,117,887 00,693,265 i7,977,5
AccountssT-OlherEqense $631,627 152,636 052,636 $52,636 S52,636 $52,636 $52,636 $52,636 052,636 t52,6
Accoud 545 - Transmission Exp€nse l'17,27A,767 01 ,439,897 11 ,439,897 $1 ,439,897 tl ,4t19,897 $1 ,39,897 ll ,.1ti9,897 tl,439,897 01 ,439,E97 $1,439,8
Account456-OlherR6venuB -$6,290,910 -$265,977 -$633,351 -$604,038 -$880,329 -0385,474 -$657,028 -S615,703 -S524,310 -0514,4
Account447-SdeforResale -$52,622,947 +4,453,080 -$2,316,991 -$1,938,564 -$2,5r[0,468 -$4,230,873 -$3,.|89,856 -$5,E62,698 -$9,557,120 -$4,.183,1
Pow.rsupplyErpom. 110179,346 117,342,t101 t1t,206,171 115,319,E04 f13,60/a,9at 3E,839/429 16,870,005 15,487,956 37,05t.368 113,C78,6
Account456-TrsnsmBsionRovenue(2) -023,471,003 -$1,634,727 -$1,811,669 -01,891,560 -91,715,927 -$2,123,305 -$2,306,697 -$2,267,860 -$2,209,469 -$1,714,5
Tot l Autlrorized Exp.nr.
ldahoOnly(noadiustnentforDirectya$ign€d) 143,227,747 $5,397,157 S5,633,151 $4,957,545 $4,085,008 02,307,660 $1,567,9E3 $'1,099,553 $1,665,047 S4,076,5
FGAAutftorlz.d ld.ho R.tall S!h3 (31
Tot l H.ho R.trll S.h3, m rh ({)2,966,E10 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 210,2
2022 Lord Ch.ngl. Adrustmcnt Rtt (5)
2023 Load Ch.ng. Adru3tmcnt Ratc (5)
(1 ) Multlply number by ROO curEnt produciion/transmisslon anocation ralio of 31.36% to dotermine ldaho share.
(2) Trammission Rovonuo as discussed by Company Whess Schleci and updatod for Settlement Revenue Requirement.
(3) Test Year Weather No.mafized ldaho Retal Sdes monthly data frorn Company witnBs Ms. Knox Revenue Normalzalim wo.kpap€rs.
(4) For apptcation of th6 LCAR, actual ldeho Retall Sales exdude Schedulo 25P Block 2 vohmes por the purchase and sale agreement approved by Order No. 34252.
(4) Rate Year 1 and Rate Year 2 Load Chango Adlustnent Rate discu$ed by Ms. Knox and updated for Settemont Revenue Requirement.
CASE NO. AVU.E.2I.Ol SETTLEMENT STIPULATION APPENDIXA
IiEf,E
APPE,T{DIX B
Avistr Utilitics
Electric Fixed Cost Adjustment Mechanism (Idaho)
Devclopmcnt of Fixed Cost Adiustmcnt Rcvenuc by Ratc Schcdulc - Electric
AW-E-21{1 Year I Rates Effective 09/01/2021
TOTAL
RESIDENTIAL GENERALSVC.
SCHEDULE I SCH.II,I2
LG. GEN. SVC.
scH.2t,22
I Total Normalized Test Year Revenue
2 SettlementRevenueChange
3 Total Rate Revenue (September 1,2021)
4 Normalized kWhs (Test Year)5 Load Change Adjustnent Rate (Ln 14)6 Variable Power Supply Revenue (Ln 4 * Ln 5)
6A' Fixed Production and Transmission Rate per kWh
68 Fixed Production and Transmission Revenue
7 Subtotal (Ln3 -Ln6)
7A Subtotal (Ln 3 - Ln 6 - Ln 68)
8 Customer Bills (Test Year)9 Settlement Fixed Chargesl0 Fixed Charge Revenue (Ln 8 * Ln 9)
I I Fixed Cost Adjusunent Revenue (Ln 7 - Ln l0)
I lA Fixed Cost Adjustnent Revenue (Ln 7A - Ln l0)
(New Customers Only)
(New Customers Only) S
(Test Year Customers) $
(New Customers) $
(Test Year Customers) $
(New Customers) $
$ 16,938,392
1,317,789
6.00 $
7,906,734 $
81,298,401 $
52,560,849 $
$ 244,590,000 $$ 10,599,000 $$ 255,189,000 $
2,966,809,875
$ 0.02500
$ 74,170,247
66,572,617
r56,380,194 $
102,891,068 S
r,6t2,t2t
I 13,042,000 $
5,551,000 $
118,593,000 $
I,175,514,618
$ 0.02500 $
$ 29,387,865 $$ 0.02445 $$ 28,737,551 $
89,205,135 $
60,467,583 $
36,636,000 $
1,587,000 $
38,223,000 $
386,398,071
0.02500 $
9,659,952 $
0.02571 $
9,934,870 $
28,563,048 $
18,628,179 $
264,377
13.00 $
3,436,90t $
25,t26,147 $
15,191,278 $
47,822,000
2,069,000
49,891,000
621,475,7t0
0.02500
15,536,893
0.02226
13,832,843
34,354,107
20,52t,264
t2,7t8
425.00
5,405,150
28,948,957
15, I l6,l l4
$
$
139,44t,802 S
85,952,676 $
12 l-oad Change Adjustnent Rate (Appendix A)
I 3 Gross Up Factor for Revenue Related Exp
14 Grossed Up Load Change Adjustonent Rate
l5 Average Number of Customers (Line 8 / 12)
16 Annual kWh
l7 Basic Charge Revenues
18 Customer Bills
19 Average Basic Charge
20 Average Fixed Production and Transmission Rate per kWh (Line 68 / Line 4)
$0.02489
t00.44%
$0.02500
Residential Non-Residential Group109,816 24,528
I,175,514,618 t,068,197,6217,906,734 9,031,6581,3t7,789 294,332
$6.00 $30.69$0.02445 $0.02317
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B
Linc
Avirir Udlfticr
Ehctrtc I'ircd Cmt Adiurtmcnt Mcchrnkm (ldrho)
Dcvclopmcnt of Amud l.hd Coet Adfurtmcnt Rcvcnuc Pcr Curtomcr - Ebchrlc
AW-F-2f.0f Ycer I Rrter Efioctivc Urnln0zl
Somcc Rcridcntiel Non-Rccidcntbl
Schcdulcs*No
(g)
Efufiw&$rorrur FCAI Fir.ed CostAqiusM€ot R€vcnue
2 TestYerNumbsofCustomers
3 fixed Cost Adjus@eot Rewue Per Customer
Nant Castonq FC,4
I FixedCostAdjusmentRcvenue
2 TestYerNumberofCustm€rs
3 Fixed Cost Adjusment Rwenue Pcr Customer
' Schednles ll, 12, 21, ?2" 31, d 32.
(b)
PaSe I
Revenue Data
(l) /(2)
Page I
Revenue Data
(r') t (2t
(o)
81,298,,101 $
109,816
740.32 $
52,560,849 $
109,816
4'.18.63 $
(d)
58,143,401
24,528
2,370.52
33,39\8n
4,529
1,361.39
$
$
$
$
CASE NO. AVU-E-21-01 SETTLEM ENT STIPUIATION APPENDIX B
Lie
No.Sdna
Avbte Utilities
Electric Fixed Cost Adjustment Mechrnism Od.ho)
Development of Monthly Fired Cost Adjustment Rcvenue Pcr Customer- Electric
AW-L-21-01 Yeer I Rates EffectinrcO9l0ll2fill
Je Fct Mr Apr Mry Juo Jul AEg s.p od
(.)
Elrsdi-S&
Rctldendal
- W6liq-NdD.liz.d n0t 5.16
- % of Amal Tdl
o)
Plgc 2
(8) x (l 8)
Prg,2
(4) x (24)
Prg.2
(8) x (28)
132,284,362
37,5t2,684
53,135,539
27,739,144
35,210,010
3,373,500
109,298
21.914
t,073ll
I
1,449
17l
(d)
108,987,62t
34,483,637
54,267,415
26,|4,252
10,823,170
3,774,28t
109,305
21,826
1,063ll
I
l,4l I
l7l
(c)
105,0t2,726
31,547,959
47.779.2t1
27,924,581
35,740,380
1,039,193
109,387
21,945
1,071ll
t
I,437
170
(D
88.983.622
29,969,128
52.193,4tt
26,551,095
31,016,760
3,7U,t59
109,363
21,934
1,066ll
I
t,430
t72
G)
il,059,355
28,615,170
50,606,724
26,437,030
32.290.770
4,759,U4
(h)
75,t62,338
2E,655,762
51,7t7,035
26,0t2,t54
29,648,650
7,201,9t5
(,
109,687
22,n1
t,06tll
t
l,,l l8
t7l
87,968,037
32,1t0,453
53,806,034
27,389,r83
39.269,540
9,216,342
109,875
22.109
t,052ll
I
1.435
t73
69,480,502
21,725,399
48,34t,847
25,650,252
31,549,600
6.523.050
I l0,l2l
22,01E
1,053il
I
t,423
174
(I)0)
I
3
4
5
6
7
t
9
l0
ll
12
l3
l4
l5
l6
l1
It
l9
20
2t
22
2i
24
25
26
27
2A
29
30
3t
32
33
14
35
36
38
39
40
4l
42
43
44
45
46
47
48
49
50
5t
52
M@t\'T6r Ytr
%ofT*l
132.2t/362
tt25%
108,987.621
9.27"/.
105,ot2.726
893%
tt,983,522
7.57"/.
81,059,355
6.90!/.
15.t6233A
6.391/r
89,6t7,52i
7.6t/c
t7.958,037
7.4A./.
69,,1t0,502
5.9t /.
82,472,6t:
7.O2.
Milrtb,TBt Y6
'/. dTel
94,021,723
a av/"
92.525.334
a.660/.
42366..139
77t/"
t5,887,667
a o4n/"
t3,981,137
1 46./"
n.574.7t2
a.2e/o
94.t99.313
I 8S/
95.392,A29
4.930/.
a2$n,295
7.73./.
t5,86l,tor
8.04.
Moo&lv fb.d Cd Adimd R.ldk P.r Cdlftr f 'RlC"lFe td le E drire CttuM
Rcsldentiol
-Fix.dcstAdj.R.vdepcCurm P.Ec2
- M@Oly Fixcd Cct Adj. Rcv@ pq CEt@. (4) x (14)
Nonq.ddcntial.
- Woltq.Nd@lizd lwt S.l€
-%ofAmlTel
Rcidstial
NeR6iddid
Non.Residchfial.
- Fix.d Cct Adj. Ro,6E F Cutm
- Motily Fix.d C6r Adi. Rcv6u ps CBr@
FoNoCtM
R.rldeiliol
- Fixd C6t Adj. R6ae po Cuioffi
- MmtNy Fixcd Colt Adj. Rdauc pcr Cstoer
NM-Rcsideilidl'
- Fix.d Cd Adj. R6,oB p6 Cur@
- Mo0ily Fixcd C6t Adj. R.v@E pq Cstomr
' Schdutc! I I . 12. 2l , 22. 3l , t'd 32.
Nomrlized T6t Yw Usage
Garcral Svc Sclcdulc 0l l/012
Largc C*n Svc Schcdule 021/022
Exf. Irge Go Schedulc 25
Exta ldgc Ga Schedule 25P
Purpmg Schedule 3 lB2
Slr.a and Arer Lights
Totrl Nomalized T6t Yw Usage
Nom.liad Td Yd CGiomcr Bills
Rosidential Scherfule 001
Gacra! Svc Sdrcdule 0l l/012
Lrge Gfl Svc Schedulc 021/022
Eta lzge Ga Schcdulc 25
Exrr Lsgc Gq Schedule 25P
Puping Schcdule 3l/32
Stcd ,nd Arca Lights
Tdd Nomrtal T6t Y@ Cutomq Bills
T6t Yeu Awrage Usge pq C6tomer
89,6t7,523
12,462,096
53,50d,746
26,898,632
32,657,540
8,932,472
82,472,6ti
30,148,26:
52,406,59t
2E,365,19(
29,938,81(
3,305,93:
I Er.3t $ 68.64 S 66.1{ S 56.(N I 5105 tr 47.3a $ 55.,14 $ 5540 t {3.76 t 51.9
$ 208.653 205.33$ I&2.79$ 190.60$ 1t6.37$ 194.34t 210.60$ 2il.69S l83.2tt 190.5.
$ 53.86S ,14.385 42.76 $ 36.23$ 33.00$ 30.60$ 36.49S 35.825 28.29 $ 33.51
llr9.83ltt7.92lrM.97S109.46$107.03Sil1.61$t20.95$t21.58S105.26$109.4:
984,019 889,945 894,132 934,270 887,809 912,322 943,582 912,538 929,01 I 903,71(
290,239,258 259,340,322 25t,93N,257 233,373,415 224,656,10t 219,310,175 245,016,590 250.932,821 210,t99,659 227,542,t2i
109,475
22,073
1,070ll
I
1353
l7l
109,301
21,883
1,058ll
I
t,432
t7l
I I 0,481
22,3t1
1,05:ll
I
1,451
t7133,977 133,788 134,022 t33,977 134,254 133,857 84J90 134,656 t34,801 t35,,191
1,2t0
3,838
74t801El768t74081496097631
3,372 3,45{3,808 3,368 3,516 3,414 3,593 3,855 3.87r
CASE NO. AVU-E-21.01 SETTLEMENT STIPULATION APPENDIX B
Sumcost
Scenario: AVU-E-21-01 Company RYI Seldsment Case
Load Factor Peak Crsdit
Transmission by Demand(b) (c) (d) (e)(0
SystemDescdption Total
Funcliond Gort Componarts rt Cuntnt Retum by Schedule
Production 110,368,920
Transmission 25,402,086
Distribulion 60,662,792
Common 48,156,202
AVISTA UTILITIES
Revenue to Cost by Functional Component Summary
For the Twelve Months Ended December 3'1, 2019
(s)
Residential
Service
Sch 01
45,026,607
10,674,724
31,638,712
25,701,956
(h)
Generd
Service
Sch 1 1-12
(D
Large Gen
Service
$ch21-22
0
Extra Large
Gen Service
Sch 25
ldaho Jurisdiction
Electric Utility
(k)
Extra Large
Service CP
Sch 25P
(t)
Pumping
Service
Sch 3'l-32
Effective
09/01/21
(m)
Streel &
Area Lights
Sch 4149
15,016,24{}
3,858,465
10,416,920
7,344,367
23,0s0,652
5,293,989
1 1,566,617
7,910,742
1'1,049,719
2,178,153
1,899,251
2,748,877
13,844,812
2.978,357
356,741
2,8'11,090
2,036,686
377,1U
2,070,u1
1,442,290
344,196
41,215
2,713,709
596,881
1
2
2
4
5
6
7
o
o
10
11
12
13
14
15
29
30
31
32
33
u
35
Jb
37
38
39
40
41
42
Total Cunenl Rate Revenue
Expressed as $/kWh
Produclion
Transmission
Distribution
Common
Total Cunent Melded Rates
Functionrl Cost Gompon$b ,t Uniform Cuncnt Retum
244,590,000 113,042,000 36,636,000 47,822,000 17,876,000 19,991,000 5,527,000 3,696,000
$0.03720 $0.03830 $0.03886 $0.03709 $0.03428 $0.03552 $0.03376 $0.03114
$0.00856 $0.00908 $0.00999 $0.008s2 $0.00676 $0.00764 $0.00625 $0.00373
$0.02045 $0.02691 $0.02696 $0,01861 $0.00589 $0.00092 $0.03433 $0.245s3
$0.01623 $0.02186 $0.01901 $0.01273 $0.00853 $0.00721 $0.0'1728 90.05400
$0.08244 $0.09516 $0.09481 $0.07695 $0.05546 $0.0s129 $0.09162 $0.33440
Production
Transmission
Dislribution
Common
Total Uniform Cunent Cost
Expressed as $/kWh
Production
Transmission
Distribution
Common
Totd Current Uniform Melded Rates
1't0,01 3,540
25,351,9M
60,924,91 1
48.299.505
46,088,s18
11,671,020
33,569,000
26.424.297
14,398,158
3,328,994
9,387,597
6.990.480
23,040,476
5,285,340
11,551,429
1,2n,907
2,310,238
'1,987,653
2,799,143
12,91 1,968
2,U9,472
289,171
2,592,739
2,034,273
375,534
2,063,904
1,040,854
317,239
31,346
2,076,157
545,390
16
17
18
19
20
244,590,000 117,752,834 34,105,230 47,783,946 18,3'19,S40 18,1€,351 5,514,565 2,970,133
$0.03708 $0.03921 $0.03726 $0.03707 $0.03482 $0.03313 $0.03372 $0.02870
$0.00855 $0.00993 $0.00862 $0.00850 $0.00717 $0.00603 $0.00523 $0.00284
$0.02054 $0.02856 $0.02430 $0.01859 $0.00617 $0.00074 $0.03421 $0.18785
$0.01628 $0.02248 $0.0't809 $0.01272 $0.00868 $0.00665 $0.01725 $0.04935
$0.08244 $0.10017 $0.08826 $0.07689 $0.05684 $0,04655 $0.09142 $0.26873
1.00 0.96 1.07 1.00 0.98 1.10 1.00 1.24
22
23
24
25
26
21 Rcvenue to Co3l R.tio .t CurGnt Reles
Func{ionrl Cost Componeflb at Propoaed Retum by Schedule
Produclion 113,026,267 4fi,278,258 '15,403,950 23,604,126 11,351,741 13,954,944 2,083,069 350,179Transmission 27,716,178 11,848,469 4,190,418 5,764,126 2,408,383 3,052,489 408,889 43,{3
Disbibulion 64,M,884 33,912,998 11,062,310 12,392,271 2,053,348 3M,706 2,2M,141 2,855,111Common 49,60'1,671 26,553,275 7,566,322 8,130,477 2,836,528 2,836,860 1,069,901 608,307
Total Proposed Rate Revenue 255,189,000 118,593,000 38,223,000 49,891,000 18,650,000 20,209,000 5,766,000 3,857,000
Distribution 86
.N
$0.01672
$0.02885
$0.02259
$0.02863
$0.01958
$0.01994 $0.00637
$0.00880
$0.00094
$0.00728
$0.03654
$0.01774
$0.2s832
$0.05504
Total Proposed Melded Rales $0.08601
Func{ional Cogt Components at Uniform Requestod RetumProduction 112,771,U4Transmission 27,705,287Distribution 64,988,079
Common 49,724,2W
Common
Total Uniform Cost
Expressed m $/kWh
Production
Transmission
Distribution
Common
Totd Uniform Melded Rales
Rcvenuo lo Cosl R.tlo .t Prcposed Rder
$0.10089 $0.09892 $0.08028 $0.05787 $0.05185 $0.09558 $0.34897
47,243,858
12,754,405
35,668,217
27,210,102
14,759,089
3,638,015
9,988,404
7,197,108
23,618,052
5,n5,962
12,41 3,055
8,1 36,007
1 1,504,241
2,s24,690
2,1 31,190
2,880,789
13,235,644
2,567,567
312,604
2,668,494
2,085,268
410,393
2,210,464
1,071,210
325,192
34,256
2,2U,145
560,580
25s,189,000
$0,03801
$0.00934
$0.02191
s0.01676
$0.0()19
$0.01085
$0.03034
s0.023'15
$0.03820
$0.00942
$0,02585
$0.01863
$0.03800
$0.00929
$0.01997
$0.01309
$0,03569
$0.00783
$0,00661
$0.00894
$0.03396
$0.00659
$0.00080
$0.00685
$0.03457
$0.00680
$0.03664
$0.01776
$0.02942
$0.00310
$0.20485
$0.0s072
122,876,581 35,582,6'17 49,943,075 19,040,910 18,784,309 5,777,335 3,184,173
€ CurcntRrrenuetoPropo.rdcoltRdio 0,96
M T.rgdRevenuelncrc.sG 10,599,000
File: lDElec COS RY 'l Settlement Case AVU-E-2141.xlsm / Sumcost Exhibils
$0.08601
1.00
$0.r04s3
0.97
0.92
9,835,000
$0.09209
1.07
1.03
(r,053,000)
$0.08036
1.00
0.96
2,121p00
$0.0s908
0.98
0.94
1,t65,000
$0.04820
'1.08
t.06
(r,207,000)
$0.09577
1.00
0.96
250,000
$0.28810
1.21
t.t6
(5r2,000)
Page 2of 4
27
28
Prcduc{lon
Trensmhslon $0.01008 $0.0108{ i0.00927 $0.00717 $0.00783 $0.00678 10.00393
$0.03E10
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B Page 4 - Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
ldaho - Electric System
TWELVE MONTHS ENDED DECEMBER 3L,2OT9
Line
No. Description
1 Revenues
Expenses:
Uncollectibles
Commission Fees
ldaho lncome Tax
Total Expenses
Net Operating lncome Before FIT
Federal Income Tax @ 2L%
REVENUE CONVERSION FACTOR
Factor
2
3
4
5
6
7
8
9
1.000000
0.002401
0.001953
o.0/}6024
1.000000
0"002401
0.001953
0.004354
0.99s646
1.0044
0.050378
0.949622
o.L9942L
0.750201
Gross Up Factorfor Revenue Related Expenses
CASE NO. AVU.E.21-01 SETTLEMENT STI PU IATION APPENDIX B Page 5 - Rev Conversion Factor
APPENDIX C
Avists Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Devclopment of Fixed Cost Adjustment Revcnue by Rate Schedule - Electric
AW-E-21-01 Year 2 Rates Effective 0910112022
TOTAL
RESIDENTIAL GENERALSVC.
SCHEDULE I SCH. II,I2
LG. GEN. SVC.
scH.2t,22
I Total Normalized Test Year Revenue
2 Settlement Revenue Change Year I
2A SettlementRevenue Change Year2
3 Total Rate Revenue (September 1,2022)
4 Normalized kWhs (Iest Year)
5 Load Change Adjustment Rate (Ln 14)
6 Variable Power Supply Revenue (Ln 4 + Ln 5)
6A Fixed Production and Transmission Rate per kWh
68 Fixed Production and Transmission Revenue
7 Subtotal (Ln 3 - Ln 6)
7A Subtotal (Ln 3 - Ln 6 - Ln 68)
8 Customer Bills (Test Year)
9 Settlement Fixed Charges
l0 Fixed Charge Revenue (Ln 8 * l,n 9)
I I Fixed Cost Adjustment Revenue (Ln 7 - Ln l0)
I lA Fixed Cost Adjustrnant Revenue (Ln 7A - Ln l0)
$ 244,590,000 $$ 10,599,000 $$ 8,000,000 $$ 263,189.000 $
113,042,000 $
5,550,000 $
5,088,000 $
123,680,000 $
$
$
(New Customers Only)
(New Customers Only) $
(Test Year Customers) $
(New Customers) $
(Test Year Customers) $
(New Customers) $
68,894,635
162,304,589 $
t06,605.466 $
t,6t2,t2t
$ 18,8r 9.409
1,3t7,789
7.00 $
9,224.523 $
84,432,834 $
53,992,622 $
2,966,809,875
0.02554
75,772,324
1,175,5 14,61 8$ 0.02ss4 $$ 30,022,643 $$ 0.02590 $$ 30,440,212 $
93,657,357 $
63,217,t45 $
36,636,000 $
1,587,000 $
302,000 $
38,525,000 $
386,398,071
0.02554 $
9,868,607 $
0.02571 $
9,932,774 $
28,656,393 $
t8,723,619 $
264,377
15.00 $
3,965,655 $
24,690,738 $
14,757,964 $
47,822,000
2,069,000
1,566,000
5 r,457,000
621,475,710
0.02554
15,872,490
0.02302
14.307,080
35.584,510
2t,277,43t
12,718
42s.00
5.405,150
30.179,360
15,872,28t
$
$
143,485,180 $
87,786,057 $
$0.02543
100.44o/o
$0.02554
12 l-oad Change Adjushnent Rate (Appendix A)
I 3 Gross Up Factor for Revenue Related Exp
14 Grossed Up l,oad Change Adjustrnent Rate
Average Number of Customers (Line 8 / 12)
Annual kWh
Basic Charge Revenues
Customer Bills
Average Basic Charge
Average Fixed Production and Transmission Rate per kWh (Line 68 lLine 4)
Residential Non-Residential Group109.816 24,528
1.175,514,618 1,068,197,62t9,224,523 9,594,886r,3t7,789 294,332
$7.00 $32.60
$0.02590 $0.02365
l5
t6
t7
l8
t9
20
CASE NO. AVU-E-21.01 SETTLEMENT STIPULATION APPENDIX C
Linc
Aviih Udlittcs
Eloctric X'hcd Cort AdJurtuont Mcchrnirm (Idrho)
Dcvchpmcnt of Annurt Fixcd Cost Adlultnctrt Revonuo Pcr Customcr - Ehctric
AYU-D"21-{I1 YGrr2 Rrto! Efrccffvc Ytl0lB022
Sourcc R.csidcnthl Non-Bcsidcnthl
SchddcrrNo.
(a)
Eafufrae(}arlorrw FC,l
I FixedCostAdustmentRevonuo
2 Test YerNumber of Customers
3 Fixcd CostAdjushent Rcvearc P€r Custom€r
NapCtstotwFC,A
I Fk€dcostAdjusheatReveimo
2 TestYerNumberofCustm€rs
3 Fixcd CostA4iusn€nt R€vooue Per Customer
r Schedules ll, 12, 21, 22, 31, d 32,
o)
Page I
Rqtenue Data
(r) tQ)
Page I
Revclrue Data
(l) / (2)
(c)
84,432,834 $
109,8I6
758.86 $
53,99L622 $
lo9,8l6
491.67 $
(d)
59$52,347
24,528
2,44759
33,793A35
24,529
1,377.77
$
$
$
$
CASE NO, AVU.E-2 1.01 SETTLEM ENT STIPU LATION APPEN DIX C
LiE
No.S0Ea trb
Aviste Utilities
Electric tr'itcd Cost Adjmtmcnt Mcchanism (Idaho)
Development of Monthly Filed Cost Adiustment Revenue Pcr Customer - Electric
J0
AW-E-21-01 Year 2 Rates Effective09.l0ll2022
Mr Apr M.y Ju Jul Aug scp Oct
(!)
Eldrft Sd.r
R.tideilial
- Woth6-N('@lizd kWD Sd6
- % of AEul Toul
FoNdhM
R.sideilial
- Fircd Cost Adj. Ro@@ ps Cutomq
- Motily Fir.d Cct Adj- RcvcM ps CutoM
. S.hdule I l. 12,21,22,31, ed 32.
Nomdi4d T6t Ycs Usagc
Rcsidcmial Schedule 00!
Gcneral Svc Schedule 0l l/012
LEge Gcn Sw Schedule 02 l/022
EtrE L{gc G6 Schedule 25
Extra L{gc Ga Schcdule 25P
Pumping Schodul€ 3 l/32
Stseci and Arc. Lighb
Tot l NomalEed Test Yor Usage
Nomslired Tut Year Cutomcr Bills
R6idential Schcdule 001
Gocral Svc Schcdule 0l l/012
Llrge Gen Sw Schcdule 02 I /022
Extra Lagc G6 Schedub 25
Etrs kte Ga Schcdule 25P
Pumping Schedulc 3 l/32
Srcet dd Area Lights
Totll Nomlizcd Test Y6r Cutomer Bills
Tst Ya Awage Uugc ps Cstomer
Rmidcntial
NmRcsidetnial
o)(.)(d)(c)(0 G)(h)(i)0,(k)0)
, t6.52 I 71.28
'
6t.68 t 5t.20 t 53.02 $ 49.16 $ 58.62 I 51.54 3 4J.,r4 S 539
I
2
4
5
6
7
8
9
t0
ll
t2
t3
l4
t5
l6
l7
It
l9
20
2t
22
23
24
25
26
27
2t
29
74(801688740960997
30
3l
32
33
34
35
36
31
3t
l9
40
4t
42
41
44
45
46
47
48
49
50
5l
Mdrtb'T6t Yd
'/" of TMI
132,t8/,362
tt.z5y6
I 08,987,62 I
9.2V/.
t05.ot2.726
4.93V.
t8,983.622
7.570/"
8t,059,355
6s0%
75.t62338
6.3V/o
49,6t7,523
7.62./0
87.96t.037
7.44o/o
69.4t0.502
5.91%
t2,472,6t..
7.02.
Morhh'T6r Yd
%of Tel
94,O21,?23
8.80%
92,5?5.334
4.66v"
82.366,{39
1.7ro/"
85,887.667
I 04./"
t3.9&,137
7.460/.
t7.5?4,7t2
a.2v/o
94,899,313
8 88%
95.392,829
a.930/.
42,590,295
7.130/o
85,t5l,8llr
8.04,
Non-R6ideilial.
- W6thE-i{@liz.d kwh Sde
- % of A@l ToEl
Non-Residenlial.
- Fixrd CGr Adj. Ro6B p6 Catffi
- M6lhb, Fixrd C6r Adj. RcvcM ps Cutoffi
P.g. ?.
(8) x (l 8)
MolNr trI&d Cd Adiffiil n6uE P.r Curlmr f'Rlc"l
Fo, fe le E L.dn atuna|
Rcsidqlial
-FixldcctAdj.R6@pscutoM P.gc2
- M6l[ly Fixcd CGt Adj. R!v6E F Cwlomr (4) x (14)
Pagc 2
(4) x (24)
Non-R.sidental.
- Fixd Cct Adj. Revmue pq Cat@or
- Mdhfy Fixod C6t Adj. Rcv@@ pq Cst@t
Pag.2
(8) x (28)
s 2ll.9l$ 208.54S 185.643 193.58S 18928t 197.38J 2t3.t9t 215.00N lt6.t5t 193.5:
t 55.33 S 45.5e $ 43.92 S 3722 I 33.90 t 3l,M $ 37.48 I 36.79 t 29.06 t 34.4r
s t2t.27 I 19.34 I 106.24 $ 11078 I 10832 I il2.95 S t22.40 $ t2304 S 106.53 t il0.7:
t32,284,362
17,5t2.684
53,t35,539
27.739.144
35,210,0r0
3,373,500
9t4,019
108,9E7,62t
,4,483,637
54,267,4t5
26,t14,252
30,823,t70
3,774,281
889.945
105.0t2,726
}t,541,959
47,779,287
21.924.54t
35,740,380
3,039.193
894,132
88,983,622
29,969,328
52,r93,481
26,551,095
31,016,760
3.7U,859
934,270
81,059,355
28,6t5,t70
50,606,724
26,437,030
32.290,770
4,159,244
tt?,t09
75,t62,338
28,655,762
5t,717,035
26,0t2,t54
29,648,650
7,201,915
9t2,322
89,617,523
12,462,096
53.504,746
26,898,632
32.657,540
8,932,472
943,582
87,968,037
32,110,453
53,806,034
27.389,883
39,269,540
9,216,342
912,538
69,480,502
27,125,399
48,34t,847
25,650,252
31,549,600
6,523,050
929,01 I
N2,472,611
30,148,26:
52,406,59t
2t,365,19(
29,938,81(
3,306,93:
903,7t(
290,239,25t 259,340,322 251,$a,257 231,373,415 224,656,t0t 2t9,310,175 245,016,590 250,912,827 210,199,659 227,542,t21
f09,298 109,305 109,38? 109,363 t09,475 109,301 109,687 109,t?5 I l0,l2l I t0,48t21,974 21,826 21,945 21,934 22,073 21,883 22,t I I 22,109 22.0t8 22,3ttr,073 1,063 1,071 1,066 1,070 1,058 1,061 1,052 1,053 t,05:llilllllllullllllllllltlllltt
1,449 l,4ll lA37 1,430 1,453 1,432 l,il48 1.435 1,423 1,45:l7t t7t t70 t72 t?t t7t t7t t73 t74 17
133,977 133,788 134,022 133,977 114,254 133,857 134,490 134,656 134,80t 135,491
1,2r0
3,838
814
3,516
817
3,t55
63t
1,372 3,45{3,808 1,368 3,414 3,593 1,878
CASE NO. AVU.E.21-01 SETTLEMENT STIPULATION APPENDIX C
Sumcost
Scenario: AVU-E-21-01 Company RY2 Setdement Case
Load Factor Peak Credit
Transmission by Demand(b) (c)
AVISTA UTILITIES
Revenue to Cost by Functional Crmponent Summary
For the Twelve Months Ended December 31, 2019
(d) (e)(0 (s)
Residential
Service
Sch 01
45,165,458
10,s03,778
31,2s8,7'13
26,1 14,051
(h)
General
Service
Sch 11-12
(i)
Large Gen
Service
Sch 21-22
(j}
Exlra Large
Gen Service
Sch 25
ldaho Jurisdiction
Electric Utility
(k)
Exlra Large
Service CP
Sch 25P
(l)
Pumping
Service
Sch 31-32
Effective
09t01t22
(m)
Street &
Area Lights
Sch 4149
1
2
3
4
a
System
Description Total
Functiond Cost Componorlb .t Cunent Retum by ScheduleProduction 110,722,222
Transmission 25,005,064
Distributon 59,870,874Common 48,991,841
15,095,677
3,823,U4
10,265,722
7,451,258
23J26,547
5,21 2,580
1 1,390,170
8,092,703
1 1,06t,847
2,126,785
1,881,260
2,806,108
13,880,257
2,924,727
u5]40
2,U0,276
2,045,229
372,613
2,043,70s
1,065,452
347,207
41,237
2,685,564
621,993
b
7
8
I
10
11
12
13
14
15
16
17
'18
'19
20
21
Totd Curent Rate Revenue
Expressed as $/kWh
Produclion
Transmission
Distribution
Common
Total Cunent Melded Rates
Functionrl Cost Componenb at Uniform Gunent Retum
244,590,000 113,042,000 36,636,000 47,822,N0 17,876,000 19,991,000 s,527,000 3,696,000
$0.03732 $0.03842 $0.03907 $0.03721 $0.03432 $0.03561 $0.03390 $0.03'141
$0.00843 $0.00894 $0.00989 $0.00839 00.00660 $0.00750 $0.00618 $0.00373
$0.02018 $0.02659 $0.02657 $0.01833 $0.00584 $0.00089 $0.03388 $0.24298
$0.01651 $0.02221 $0.01928 $0.01302 $0.00871 $0.00729 $0.01766 $0.0s628
$0.08244 $0.09616 $0.0Mi1 $0.07695 $0.0s546 $0.05129 $0.09162 $0.33440
Production
Transmission
Distribution
Common
Totd Unilorm Cunent Cost
Expressed as $ftWh
Produclion
Transmission
Dislribution
Common
Total Cunent Uniform t\ilelded Rates
Rcvorue to Cost Rrtio rt CurEnt Rstcs
't10,400,961
24,983,246
60,072,1 01
49.133.692
46,250,822
1 1,501,286
33,1 06,391
25.805.956
14,448,863
3,280,580
9,255,371
23,121,61s
5,208,474
1'1,383,191
11,262,429
2,276,639
1,979,483
2,860,666
12,957,439
2,315,304
281,M
2,638,689
2,041,437
370,072
2,033,407
1.063.336
3'r8,357
30,890
2,032,81s
s69,865104,313
244,590,000 117,664,455 34,089,127 47,804,148 18,379,216 '18,'192,875 5,508,251 2,951,927
$0.03721 $0.03935 $0.03739 $0.03720 S0.03494 $0.03325 $0.03384 $0.02880
$0.00842 $0.00978 $0.00849 $0.00838 $0.00706 $0.00594 $0.00613 $0.00279
$0.02025 $0.02816 $0.02395 $0.01832 $0.006'14 $0.00072 $0.03371 $0.18392
$0.01656 $0.02280 $0.01839 $0.01302 $0.00888 $0.0067i $0.01763 $0.051s6
$0.08244 $0.10010 $0.08822 $0.07692 $0.05703 $0.04668 $0.09131 $0.26708
1,00 0.96 1.07 1.00 0.97 1.10 1.00 1.25
22
23
24
25
26
Func{lond Cost ComponenB ,t Propoied Retum by Schedulo
Production 115,535,712 47,663,8n 15,575,598 24,131,'100
Transmission 29,131,247 12,798,979 4,225,782 6,048,469Distribution 67,049,733 35,510,471 '11,014,958 12,811,022
Common 5'1,472,308 27,706,673 7,708,662 8,466,409
Totd Proposed Rate Revenue
11,604,466
2,531,980
2,146,862
2,953,692
14,072,313
3,05'1,362
359,102
2,882,224
2j30,211
429,s18
2,274,383
1,1 12,888
358,147
45,157
2,932,935
u1,761
263,189,000 123,680,000 38,525,000 51,457,000 't9,237,000 20,365,000 5,947,000 3,978,000
2t
28
Produc{lon
Transml3sion $0.009E2 10.01089 t0.0tm1 t0.00973 i0.00786
$0.03611
90.00783 $0.o7r2 $0.fl,{09
n
30
31
32
33u
35
36
37
38
20
40
41
42
as
Disfibution
Common
Totd Uniform Cost
Expressed as $/kwh
Production
Transmission
Distribution
Common
Totd Uniform lvtelded Rates
Rcvrnuc to Cort Ratlo rt Proposed Ratla
$0.02260
$0.01735
$0.03021
$0.02357
$0.02851
$0.01995
$0.02061
$0.01362
$0.00666
$0.00916
$0.00092
$0.00740
$0.03770
$0,01845
$0.26536
$0.05806
Total Proposed Melded Rates $0.08871
Func{iond God ComponrnB rt Unifom Requested Rdum
Production 115,418,248
Transmission 29,177,Uz
Distribution 67,030,991
Common 51,562,418
$0.10521 $0.09970 $0.08280 $0.0s969 $0.05225 $0.09858 $0.35992
fi,352,739
13,432,080
36,6E3,1 61
28,145,81 3
1 5,105,506
3,831,312
10,280,654
7,'156,510
24,172,401
6,082,854
12,869,466
8,4$,n4
11,774,262
2,658,833
2,230,009
2,999,875
13,546,303
2,703,988
322,453
2,767,318
2,1U,212
432,199
2,285,250
1,1 1 5,121
332,825
36,076
2,359,998
596,007
263,189,000
$0.03890
$0.00983
$0.02259
$0.01738
$0.041 13
$0.01 143
$0.03121
s0.02394
$0.03909
$0.00992
$0.02661
$0.01930
$0.03890
$0.00979
$0,02071
$0.01365
$0.03653
$0.00825
$0.00692
$0.00931
$0.03476
$0.00694
$0.00083
$0.00710
$0.03538
$0.00716
$0.03788
$0,01849
$0.03011
$0.00326
$0.21353
$0.05393
126,613,794 36,673,982 51,606,495 19,662,980 19,340,063 5,966,782 3,324,905
43 Curul Rcvcllueto Prop6cd Cost Rltio 0.93
44 TlrgGt Rovcrue lmrusr 18,599,000
File: lDElec COS RY 2 Settement Case AVU-E-2141.x|sm / Sumcost Exhibils
$0.08871
1.00
$0.10r/1
0.98
0.E9
13,572,000
$0.09491
1.05
t.qt
3E,000
$0.08304
1.00
0.93
3,784,000
$0.06101
0.98
0.91
1,787,000
$0.04962
1.05
t.03
65r,000)
$0.09891
1.00
0.93
140,000
$0.30083
1.20
1.11
(37,r,000)
Page 2 of4
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX C Page 4 - Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
ldaho - Electric System
TWELVE MONTHS ENDED DECEMBER 31,2019
Line
No. Description
1 Revenues
Expenses:
Uncollectibles
Commission Fees
ldaho lncome Tax
Total Expenses
Net Operating lncome Before FIT
Federal lncome Tax @ 2L%
REVENU E CONVERSION FACTOR
Factor
2
3
4
5
6
7
8
9
1.000000
0.002401
0.001953
o.046024
1.000m0
0.002401
0.001953
0.004354
0.995646
1.0044
0,050378
o.949622
o.L99421.
0.750201
Gross Up Factor for Revenue Related Expenses
CASE NO. AVU-E.21.01 SETTTEMENT STIPULATION APPENDIX C Page 5 - Rev Conversion Factor
APPENDIX t)
Avista Utilities
Natural Gas f ixed Cost Adjustment Mechanism fldaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Natural Gas
AVLI-G-21-01 Year I Rates Effective 0910112021
TOTAL
GENERAL LARGEGENER
SERVICE SERVICE
SCHEDULE IOI SCH. III/I12
I Total StaffAdjusted Normalized Test Year Revenue
2 Settlement Revenue Change
3 Total Base Rate Revenue (September 1,2021)
4 Normalized Therms (Test Year)
5 WACOG Rate Embedded in Base Rates
6 Variable Gas Cost Revenue (Ln 4 * Ln 5)
A^ Fixed Production and Underground Storage
Rate per Therm
68 Fixed Production and Underground Storage
7 Subtotal (Ln 3 - Ln 6)
7A Subtotal (Ln 3 - Ln 6 - Ln 68)
8 Customer Bills (Test Year)
9 Settlement Fixed Charges
l0 Fixed Charge Revenue (Ln 8 * Ln 9)
I I Fixed Cost Adjustment Revenue (Ln 7 - Ln l0)
l lA Fixed Cost Adjustrnent Revenue (Ln7A - Ln l0)
$
$
$
$
$
(New Customers Only)
(New Customers Only) $
(Test Year Customers) $
(New Customers) $
$
(Test Year Customers) S
(New Customers) $
43,770,000 $
(1,621.000) $
42,t49,000 $
33,652,61I $
31,078,489 $
35,787,000 $
(1,328,000) $
34,459.000 $
34,459,000
32,660,255
1,012.322
6.00 $
6,073.932 $
28,385,068 $
26,586.323 $
151,139,637 63,958.196 25,554,1r
2,646,377
41.579,000
39,004,878
r,030,478
7,926,389
1,798.745
0.030:
775,3'
$
$
$
$
$
$
20.028
$
$
$
$
$
$
7,395,01
(275,0r
7,120,01
7,120,01
6,344,6"
t 8,l:
102.r
1,852,4:
5,267,5.
4,492,1r
$
$
12 Average Number of Customers (Line 8 / 12)
l3 Annual Therms
14 Basic Charge Revenues
l5 Customer Bills
l6 Average Basic Charge
Residential Non-Residential ,
84,360 1,5
63,958,196 25,554,tr
6,073,932 1,852,4:
t,012,322 l8,l:
$6.00 $102.r
AVU-G.2 1-01 SETTLEM ENT STI PU LATION APP EN DIX D
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer - Natural Gas
AVU-G-21-01 Year 1 Rates Effective 0910112021
Line
No.Source Residential Non-Resid
Schedul
2
5
(a)
Existine Customer FCA
1 Fixed Cost Adjustment Revenue
Test Year Number of Customers
Fixed Cost Adjustment Revenue Per Customer
New Customer FCA
I Fixed Cost Adjustment Revenue
2 Test YearNumber of Customers
3 Fixed Cost Adjustment Revenue Per Customer
* Schedules 111 and 112.
(b)(c)(d)
Page I $ 28,385,068 $ 5,2
Revenue Data 84,360
(t) t (2) $336.47 $3
Page I $ 26,586,323 $ 4,4
Revenue Data 84,360
(t) t (2) $
AVU-G-2 1.01 SETTLEM ENT STI PU LATION APPEN DIX D
315.Is $2,
LlI Srm
Avistr Utilitics
Nrtunl Ges Fircd Cost Adjustncnt Mcchrnirm (Idrho)
Dcvelopment of Monlhly Fired Cost Adjustnent Revenue Per Customer - Nrtunl Ger
AVI']4-2f{l Yerr I Rrter f,frcctivc Ogfiln0zl
J0 FcD lf,r lpr Ury Ju ,rl Ar3 S.,(h
(.)
Nfrn! Gasdq
R.rtdcntl4l
- W6ltq.N60lird Thctu Irrlilq.v Vol@
- 7. d Anrual Tdrl
-.FeIsgsW-@Rcddendal
- AllfiEd Fixld CGt Ad. RdG@ Fr ftrt@
- Al6!d lt oor}tly Fid Cd Adj. R!rE@ FiCtdoM
Nil-Redd.rdal Soles.
- Allotild PixGd Cd Adj. R.v@ Fr Orfr@a
- Alo$rd lvlotrrtrly Fixld Cd Adj. R4.@ Fr Cumcr
F*Natu
R.tidqttal
- Allosld Fixld Cod Adj. RorM pd Cw@d
- Alo$€d Modtly Fixcd Cd Adj. R@ Dcr GaEd
Nm*'.ridnilal tu/,t
- ADNcd Fuld Cd A{. R*@ p.r 060@
- Allwld Mothty Fixod Cod Adj. R@c p.. Cumd
. Schahlrs lll rrd lf2.
30 No@liEdTcrtY6u$g$
l{8€ SGDie Schstulc ll l/l 12
lrmupt Scrie Sch.&lc 13l/132
Trurport Swie Schatulc l f6
Sp@i.l C@mct TB!6Dort
Total Nmliz.d Tst Y6r UEge
Nmlizd TaYry CBt@ErBils
lrlgc Sdirx Sc[c&I. I I l/l 12
IDtlmpt Swic. Sche&ilo 13l/132
TMport S@icc Srledrlc 146
Spsid Cmrd Tra4o.t
Totrl Nomlizd Td Y@ Curtqnq Bi[3
TdYer A@8e Usgc pr Cutmcr
R6idldirl
N6-R6i&oti.l
Nd-R.tid.ntbl U*.
- Wath6.N6@lizd Thm Dcli$ry Vol@
- 7. dAmo.l Tobl
I\ronthly Td Y6
%of T0l 3,379,095
13.22%
o)
l'lootbly Td Ys
%dTs!
hgc 2
(c)
t3,t24
l,5ll
(o
13.731
l,5ll
(0
13,99r
l,5l I
G)
E4,107
1,506
(h)
t3,969
(c)
u,2u
t,517
til.4l5
1.507
G)0)
84.498
l-506 1,529
t5,038
(i)
t
3
4
5
6
1
t
9
l0
ll
12
t3
l4
l5
l6
t7
It
t9
N
,l
t
,3u
25
26n
28
29
3l
32
34
3J
36
3t
39
,f0
4l
42
43
44
45
46
47
48
49
50
to207,677
t5.96%
9.143.661
u3e4
6.5I,r52
to.&./.
a.?6t.139
1.8V.
3.t)97.450
1.4v.
t,797,351
2.Aty.
t.2t l.?5t
2 01./.
1.302,t59
2.Uy.
t.431,979
2.U.A
5.115.554
t.0O/
3.t30,05?
12.25%
2.473,O97
9.6e/.
1.999.977
7.A3y.
1.434.
5,62y.
t2t4,516
4.75y.
t.tt1.t17
4.W.
t,219,940
5.Ot%
l.3tr,a04
5.42'/o
2.0ti.821
t.16'/
Mdh Xlttd Cd Adlffi nffi. Pd C!,E.r emc")
(4)x(14) t 53.701 4t.103 35.203 25.0tt 15.303 9..163 6.76t 6.E51 7.533 26.91
P.tc2
(t) x (lt)
Plea 2
(4) x (24)
hgc 2
(t) r (2t)
t 45r).37N 426.14 S 336.94t 212.4A I 195.50t t65.47t 167.193 174.38t ltt.?5t 2t"!..t7
t 50.30$ a5.05N 32.91 3 23.493 15.26t 8.86t 6.33t 6.42t 7.06t 25.21
I 392.61$ 353.6?t 287.34$ 232.37j t66'12 t r4l.l2t l42.5tt t4r.?ll 160.97J 242.34
t0,207,677 9,143.661 5,691.152 4,76t,t59 3,091,450 t,797,351 1,2t4,751 1,302.859 1,431.979 5,115,5543,379,095 3,t30.057 2,413.W1 t,W9,977 1,434,946 t,2t\576 t,227,tT2 1279.940 1,3t5.404 2,0t5,t21
29,519 337.027 294-4/) 320,254 362,015 295,58t 252,351 250-t24 24?,9t5 3t6,937s,rt0,272 5,324.447 5,043.043 3,355,3s0 3,t99r46 4,339,019 3,505,555 4.393225 5,060.29J 7,1t3,956
19,066,553 17,935.192 14,502.414 10,il43,7,t0 1,793,656 7.645,610 6,269,t30 7,226.14t t,125.593 14,772,26t
t3.x27
1.5t3 uer
t6,575t6.012t5.930r5,?69t5,47515,62tt5,517t5.343t5.250t5,3,13
60s7109t22
6
2
6
2
6
2
2.236 2.072 l-635 1,324 953
2lill
AVU.G-2 1-01 SETTLEM ENT STI PU LATION APPEN DlX D
t7
vlo
l5
tf9
l5
t09 1,364
AVU-G-21-01
Company RY1
Set0ement Case
AVISTA UTILITIES
Summary by Funclion with Margin Analysis
For the Year Ended December 31, 201 I
(c) (d) (e) (0 (s)
Re3idential
Service
Sch'101
Natural Gas Utility
ldaho Jurisdiction
(h)
Large Firm
Service
Sch 111/112
0)
lnterrupt
Service
Sch 131/132
(k)
Transport
Service
Sch 146
(b)
Line Description
System
Total
Functlonal Coit Componenb at Current Rite3
I Produciion
2 Underground Storage
3 Distribution
4 Common5 Total Cunent Rlte Rlonue6 Exclude Cost ofGasw/ Revenue Be.
7 Totel lralgln Reyenue et Current Rate3
Margin per Therm at Cunent Rates
Produc{ion
Underground Storage
Distribution
Common
Tolal Cunent Margin Melded Rale per Therm
Functlonrl Cort Componenb .t Uniform Current Return
Produciion
Underground Storage
Dislribution
Common
Totd Uniform Cunent Cost
Exdude Cost of Gas w / Revenue E p.
Total Uniform Cunenl Margin
Margin per Therm at Uniform Cunent Retum
Produc{ion
Underground Storage
Distdbution
Common
Total Cunent Unlform Maryin Mdded Rate per Therm
Margin to Cort Rttlo .t Cunent Rator
43,059,000 35,786,655
0
7,39'0,494 477,E5'.1
/8,659,000 35,7E6,655 7,394,494 o 177,851
$0.00437 $0.00451 $0.00451 00.00000 00.00103$0.02526 $0.02490 $0.02696 $0.00000 $0.01950
$0.31058 $0.36926 $0.19647 00.00000 S0.08238
s0.12834 $0.16086 $0.00143 $0.00000 00.0274500,{6855 10,55953 10.28937 10.00000 00,13035
407,47
2,35328
28,939,593
11,958,712
298,442
I,592,837
23,617,028
10,288,349
1 I 5,2,[5
688,939
5,020,573
1,569,736
0
0
0
0
3,759
71,472
301,992
100,028
0 0
0
0 0
8
I
10
11
12
0
13
14
15
16
17
18
19
20
21
22
23
24
25
407,417
2,289,714
28,937,939
12,023,89E
288,442
1,677,517
24,715,148
10,470,951
115,245
554,586
3,982,92
I,459,544
0
0
0
0
3,759
57,211
237,249
93,403
/[il,659,000 37,155,'6E
0
6,111,917
0
0
0
391,625
0
a3,659,000 37,155,t158 6,'t11,917 0 39't,025
$0.00437
$0.02457
$0.31057
10.129(X
$0.00451
$0.02623
$0.38647
i0.16372
$0.00451
00.02170
90.155E5
00.05712
00.00000
$0.00000
30.00000
t0.00000
$0.00103
00.01561
$0.06472
$0.02548
10.'tGE55 10.5E093
1.00 0.96
30,23917
1.21
10.00(x,0
0.00
10.106E3
1.22
Functlonal Cost Component! at Propo3ed Rrtos
26 Production
27 Underground Storage28 Distribulion
2S Common
30 Total Propoed Rrte Rovonue31 Exdude Cost ot Gasw/ Revenue Ee.
32 Total illrgln Rovanue at Prop6ed Rate.
al Rates
Common
407,4U
2,235,942
27,635,398
11,756,225
288,433
I,510,312
22,54,8E5
10,1 I 1,025
115,242
060,135
4,798,035
1,546,082
0
0
0
0
3,759
6E,496
2E8,478
99,1 l8
42,03E,tXt0 34,45E,655 7,119,494
0
0
0
45t,E5t
000
42,038,0@ 34,458,655 7,119,191 0 /69,851
35
36
37
$0.296s9
s0.1 261 7
00.35256
$0.15809
00.18776
$0.06050
s0.00000
s0.00000
s0.07869
$0.02704
Totd Proposed Margin Melded Rate per Therm
Functlonll Co.t Compon6nb .t Unltorm Propotod R.tum
10,451i6 10.53E77 10.27860 10.00000 10.12544
3E Produciion
39 Underground Storage40 Distribution41 Common
42 Total Uniform Proposed Cost
43 Exdude Cosl of Gas w / Revenue Exp.
44 Total Uniform Proposed Margin
Margin per Them at Uniform Proposed Retum
45 Producdion46 Underground Storage17 Distribution.t8 Common49 Total Proposod Uniform Margin Melded Rate perThetm
50 tlargin to Co3t R.tlo at Prop$ed R.to3
51 Curent Mrrgln to Propo.ed Cost Rttlo
42,038,000 35,814,57E 5,8'[8,98'l
407,1v
2,176,009
27,633,760
11,E20,797
2EE,43B
1,594,591
23,639,644
10,291,910
115,212
527,U5
3,769,767
1,1136,926
0
0
0
0
3,759
il,372
224,349
91,961
0
0
s71,42
0
42,038,000 35,8'ltt,57E 5,81t8,981 0 971,42
S0.0O.lii7
$0.02335
s0.29657
$0.12686
00.0045r
$0.02493
$0.3696r
$0.16092
$0.00451
$0.02062
$0.14752
s0.05623
$0-00000
$0.00000
s0.00000
s0.00000
$0.00103
$0.014E3
$0.06120
s0.02509
$0./[5116
1.00
1.04
10.s5997
0.96
1.00
$0.22889
1.22
1.28
$0.00000
0.00
0.00
30.10214
1.23
1-25
33
34
10.00437
10.02403
03Productlon
I 00.01868
00.00.151 10,00000
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX D Page 4 - Cost of Service
Line
AVISTA UTILITIES
Revenue Convcrrion Factor
Idaho - Natural Gas Systom
TWELVE MONTIIS EttIrED DECEMBER 31, 2019
Dcscription
Reyenues
Expenscs:
Uncollectibles
CommissionFees
Idaho State Income Tax
Total Expenses
Net Operating Income Before FIT
Federal Incorne T ax @ 2lo/o
REYENI.]E CONVERSION FACTOR
No.F'rctor
1.000000
0.002401
0.001953
0.M@24
0.050378
0.949622
0.199421
0.750201
AVU-G-2 1.01 SETTLEM ENT STI PU LATION APPEN DIX D
I
2
3
4
1.oofixx
0.00240:
0.0019s:
0.00435,
0.99564r
5
6
7
8
APPENDIX E
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of X'ixed Cost Adjustment Revenue by Rate Schedule - Natural Gas
AVLI-G-21-01 Year 2 Rates Effective 0910112022
TOTAL
GENERAL LARGEGENER
SERVICE SERVICE
SCHEDULE IOI SCH. III/I12
I Total StaffAdjusted Normalized Test Year Revenue
2 Settlement Revenue Change Year I
2A Settlement Revenue Change Year 2
3 Total Base Rate Revenue (September 1,2022)
4 Normalized Therms (Test Year)
5 WACOG Rate Embedded in Base Rates
6 Variable Gas Cost Revenue (Ln 4 * Ln 5)
Fixed Production and Underground Storage6A Rate per Therm
68 Fixed Production and Underground Storage
7 Subtotal (Ln 3 - Ln 6)
7A Subtotal (Ln 3 - Ln 6 - Ln 6B)
8 Customer Bills (Test Year)
9 Settlement Fixed Charges
l0 Fixed Charge Revenue (Ln 8 * Ln 9)
I I Fixed Cost Adjustment Revenue (Ln 7 - Ln l0)
I lA Fixed Cost Adjustonent Revenue (Ln7A - Ln l0)
43,770,000 $
(1,621,000) $
939,000 $
43,088,000 $
t5t,139,637
42,508,000 $
39,872,950 $
1,030,478
8,943,068
33,564,932 $
30,929,882 $
35,787.000 $
(r,328,000) $
770,000 $
35,229,000 $
0.02872
1,837, r 5l
35,229,000 $
33,391,849 $
1,0t2,322
7.00 $
7,086,254 $
28,t42,746 $
26,305.s9s $
7,395,01
(275,01
159,01
7,279,01
25,554,1r
0.031:
797,81
7,279,01
6,481,I I
l8,l:
102:.
1,856,8
5,422,11
4,624,21
63,958,t96
$
$
$
$
$
$
$
$
$
$
(New Customers Only)
(New Customers Only) $
(Test Year Customers) S
(New Customers) $
(Test Year Customers) $
(New Customers) $
2 776709,
$
$
$
12 Average Number of Customers (Line 8 / 12)l3 Annual Therms
14 Basic Charge Revenues
l5 Customer Bills
l6 Average Basic Charge
Residential Non-Residential ,
84,360 l,s
63,958,196 25,554,1r
7,086,254 1,856,8
t,012,322 l8,l:
$7.00 $ r 02.:
AVU-G.21.-01 SETTLEM ENT STI PU TATION APPEN DIX E
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Deve'Iopm'"to**$[ffi ,?i:f i*T,1iilr#i;1?;i;*'Natura'IGas
Line
No.Source Residential Non-Resid
Schedul
(a)
Existine Customer FCA
I Fixed Cost Adjustment Revenue
New Customer FCA
1 Fixed Cost Adjustment Revenue
(b)(c)(d)
Page I $ 28,142,746 $ 5,4
Revenue Data 84,360Test Year Number of Customers
Fixed Cost Adjustrnent Revenue Per Customer
2
J (r) t (2) $333.60 $3
2
J
Test Year Number of Customers
Fixed Cost Adjustment Revenue Per Customer
Pagel $ 26,305,595 $ 4,6
Revenue Data 84,360
(r) t (2) $
AVU-G-2 1-01 SETTLEM ENT STI PU LATION APPEN DlX E
3rr.82 $3,
* Schedules 111 and 112.
ljft
Avlstr Utilitics
Nrtunl Ges Fhed CortAdjustment Mcchrnism (Id*o)
Devclopmcnt of MonSIy Fired Cmt Adjustucnt Rcveouc Pcr Customcr - Nrtunl Grs
AVU.G'21.01 Ycrr 2 Rrtcc Eficctivc A9nlD022
Son.J[Fch Mr A|r U.,JE ,rl Art s.p od
I
3
4
5
6
1
8
9
l0
ll
t2
l3
t4
l5
l6
t1
It
l9
20
2l
2'
2?
24
25
25
27
2t
29
30
3l
32
33
34
35
36
31
3t
39
40,ll
42
43
44
45
46
17
,18
49
s0
(.)
Nrtunl Gr Srld
Rddilfral
- Warnd{,ld@lir.d Thqn DcliBr-v VoI@
. % ofAntrul Tdd
o)
I\rodhly Td Y{
%.fTttul
!&ottty TG, Y@
%dT6l
3,379,095
tl.2D/.
(c)(o (r)G)(h)o (L)
1o2o7,677
t5.960h
9.143,661
u3ei
6.691,t5'
10.6./.
4.70.159
1 6./.
3.097.410
a.at /.
\7n,151
2.tto/.
lt:M.15t
2.01q.
1,302,t59
2.UV.
t.13t,99
2.21./.
5_l I5-t5t
t.0@
Nil-Rdd.ild s,//cs.
- Wattd-Nqultzcd Thm lrclivq-r Vol@
- % of Amud Tofrl
R6ihi.l
Nd-R.!idmrirt
3.130,057
12.25./.
2.4Tr,@7
9s{/.
t.w9-9n
7.a3y.
1.434.946
5.62y.
12t4,516
4.151t
t421.t12
4.W.
1,219,914
5.Oly.
1.3t5,,o4
9.12./.
2.0t5.82r
8.169
ildHv fhrd Cd Adfutut R.Em Pd C.nloer flnDc')JsJsgsW-@
Raddcntlql
- Allowd fixod Cd A{i. R8@E p.r Cut@q
- AltosEd ldoiltly Fixrd Cd Adj. B6le Fr Cu@r
Nd-R.dd.ildl S016.
- Allostd Ffi.d Cd Adj. R!@@ Fr Gc6E
- Alos.d rdod$y ri,cd Cd Adj. R@ pcr Cu@
[e-mail]
- Allowd Pi&d Cst Adj. Ra6e p.r Crd@6
- AlorEd Mo.thly Fircd CG Adj. Rade p€r Grmd
Non-R.ddciliat Sal.s.
- AilfiEd Firorl Cd Aqi. R!@E F. 6ffi
- All@d lliottfiy Fix.d Cd Adj. Ral@ Fr Cd@o
. Sch.&!6 rll0d l12.
No@lizd T€rt Yqr Usge
Lrrg! S€Ei6 Sch€dulc I I Ul 12
Irt mpt Scryi@ Schldule 13l/132
TnEpst Sdie Sch.dIc l 16
SDeisl Cm..t TE!.Dff
Tml N@lizrd T6t Y6r U$ge
NomliEd TBt Ytr Curtqner Bills
SD'U SoMe ScheduL l0l
lrrge Swie Scio&de I I l/l 12
ht mpt S@ic Scbstuk l3l/132
Tmport Sdi@ S.hcdule 146
Speirl Cmtct T6Drpon
Toul Nmlir.d T6t Ys Curt@ Bils
Tc* Yo AYoegc Uogc pcr Ciffi
Plt 2
(1) x (la)
he2
(t) r (lE)
P.t a
({) x (2{)
P.tc 2
(t) r (2t)
t 53.2.l t 4?.69 t 3{.90 t 24.tt t t6.t5 t 9.37 t 6.10 I 6.80t 1.41t 25.68
3 473.t91 43t.961 3{5.t33 2t0.483 201.243 lm.3!3 172.103 179.503 194.29J 2v2.52
t {9.73 44.5tt 32.63t 23.25 t !5.10t 8.76t 5.26t 6.35t 6.96} U.94
s 4lN.l5t 374.375 295.79 t 239.20S 17l.62t 145.27i t46,n t t53.09t 165.7lN 249.41
10,207,677
3,379,095
9,143.651
3,130.057
476r,159
I,W,9n
3,097,450
1,43i1,946
1,191.357
1,21,t,576
t2u,75t
t227JAl
t,131,919
1,3t5,'m4
5,1 15,554
2,085,821
299,5t9
s,tto212
337.O27
5324-U7
320,254
3,355,350
362915
3,t99246
295,5r8
4,339,0t9
252,351
3,505,555
241-9t5
5.060295
38q93?
7,tt3,955
19,066,553 17,935,192 14,502.414 10,443,7,10 t,793,656 1.646,610 6,269,E30 7226.148 t,125,593 14,772,26X
6,691.152
2,473.67
294-1X'
5,043.043
1,302.t59
1,279-940
250.t24
4,393.2,j25
r3,t24
l,5lt
t3.731
l-5ll
83,t2?
t-513
t4,t07
1,506
t4244
r,517
t3,998
t,5l I
t3,969
lJ9r
t4.415
1.507
t(.498
1,506
t5,038
1,529
6
2
6
2
6
2
66
l5
r49
l5
t09
2l
8ll
37
9531,321
57109t22
5
215250 t5-34r t5,517 85,621 t5,475 15,769 t5.930 16012 16,575
6
2
6
2
t5,3,13
2,236
t7
920 1,36,12.072 t.635
AVU-G-2 1.OT SETTLEM ENT STIPU TATION APPEN DIX E
AVU-G-21-01
Company RY2
Settlement Case
AVISTA UTILITIES
Summary by Function with Margin Analysis
For the Year Ended December 31, 201 g
(c) (d) (e) (f)(s)
Residential
Service
Sch 101
Natural Gas Utilig
ldaho Jurisdiction
(h)
Large Firm
Service
Sch 11'll'1'12
0)
Interupt
Service
Sch 131/132
(k)
Transport
Service
Sch 146
(b)
Line Description
System
Total
E
I
10
11
12
Functlonal Colt Componont! it Current R.te3
1 Produclion
2 Underground Storage3 Distribution
4 Common
5 Totrt CuEent Rete Revenue6 Exclude Cost of Gas w/ Revenue E)e.7 Total irrrgln Revenue rt Current Rate3
Margin per Therm at Cunent Rales
Produclion
Underground Storage
Distribulion
Common
Total Cunont Margin Melded Rala per Therm
Functlonal Cort Componentt .t Unlrorm Current Retum
Production
Underymund Storage
Distribution
Common
Total Uniform Cunent Cost
Exdude Cost of Gas w / Revonue Elp.
Total Uniform Cunent Margin
Margin p€r Therm at Unifom Cunent Retum
Produciion
Underground Storage
Distrtbution
Common
Total Cunent Uniform Margin Melded Rate per Therm
25 Mrryln to Coit Ratio et Cunent Rat6r
414,471 293,.115 117 ,232 0 3,824
2,344,689 1,579,336 693,095 0 72,258
28,E11,563 23,492,175 5,017,363 0 302,025
12,0E8,276 10,421,728 1,s66,804 0 99,744$,659,000 35,7E6,655 7,39{,49{ 0 177,85100000
t13,659,000 35,786,655 7,39t+,tt9tl 0 177,E51
$0.qx45
$0.02516
$0.30921
30.12973
$0.00459
s0.02469
s0.36731
$0.16295
s0.00/159
1o.o2712
$0.19634
90.06131
$0.00000
$0.00000
$0.00000
$0.00000
00.00104
s0.0'197'l
$0.08239
$0.o272110.468s5 10.55953 10.2E937 10.00000 30.13035
13
14
15
16
17
t8
19
20
21
22
23
24
414,471
2,277,953
28,81 1,79E
12,154,777
293,415
1,669,297
24,631,607
'10,602,177
117,232
551,737
3,946,217
1,459,945
0
0
0
0
3,824
56,920
233,974
92,655
/l:l,659,000 37,196,496
0
6,075,131
00
0
0
3E7,373
0
43,659,000 37,196,'196 6,075,'13'l 0 387,373
$0.00445 $0.0(xs9 $0.004s9 $0.00000 $0.00104s0.02445 $0.02610 $0.02159 $0.00000 $0.01553
$0.30921 $0.38512 00.15443 $0.00000 $0.06382
30.13045 $0.16577 $0.0s713 $0.00000 t0.0252710.46855 10.5E158 10.23771 $0.00000 10.10s67
1.00 0.96 1.22 0.00 1.2t
Functlonal Co3t Component! .t Propo3ed Rates
26 Produdion
27 Undgrground Storage28 Distribution
2S Common
30 Tot l Propoled Rate Revonue
31 Exdude Cost of Gas w/ Revenue E)p,32 Totel lrargln Rovenue.t Proposod Rater 42,977,000 35,22E,655 7,278,1U
414,466
2,295,310
28,260,182
12,W,742
293,411
1,*3,740
23,U1,274
10,350,230
117,231
680,668
4,923,200
1,557,396
0
0
0
0
3,824
70,902
296,0@
99,'t t6
t12,977,000
0
35,22E,055 7,27E,151
00
0
0
459,E51
0
0 469,E51
33
3/t
10.00tL5
00.021163
Productlon
1
0
35
36
37
3E
39
/t0
41
12
43
4
45
46
17
48
49
50
51
Therm at Rates
DiEtribution
Common
Total PropoEed Margin Meldod Rate per Therm
Distribution
Common
Total Uniform Proposed Cost
Exdude Cost of Gas w / Revenue Erp.
Total Uniform Pmposed Margin
Margin per Therm at Uniform Proposed Retum
Produc{ion
Undergmund Storage
Distribution
Common
10..16123 S0.s5081 10.28,lE3 $0.00000 a0.12E17
$0.30329
$0.12886
E0.36026
$0.,l6,lE3
30.19266
$0.06094
$0.00000
90.00000
t0.08075
$0.02704
Functlonal Cost Componontr !t Uniform Proposod Retum
Production
Underground Storage
414,166
2,228,873
2E,260,692
12,072,968
293,411
1,633,331
24,176,017
10.529.936
117,231
539,849
3,856,142
I,450,945
0
0
0
0
3,824
55,693
228,533
92,0E8
t12,977,000
0
36,632,695 5,94f,157
0
0
0
380,138
0
12,977,000 36,632,695 5,964,167 0 380,138
$0.00445
$0.02392
$0.30330
$0.12957
s0.00459
$0.02554
$0.37E00
$0.16464
$0.00.159
$0.021 13
30.r5090
30.05678
$0.00000
$0.0(xD0
$0.00000
$0.00000
$0.00104
s0.01519
E0.06234
$0.02512
Total Proposed Uniform Margin M€lded Rate per Thorm 10.,18123 30.57276 30.23339 $0.00000 10.10369
llerglntocostRrtio.tPropooedRet 3 1.00 0.96 1.22 0,00 1.21
Current Mergln to Proposed Cost R.tlo 1,02 0.98 '1.21 0.00 1.26
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX E Page 4 - Cost of Service
Line
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDED DECEMBER 31,2019
Description
Revenues
Expenses:
Uncollectibles
Commission Fees
Idaho State Income Tax
Total Expenses
Net Operating Income Before FIT
Federal lncome Tax@21%
REVENUE CONVERSION FACTOR
No.f,'ector
1.000000
0.002401
0.0019s3
0.046024
0.0s0378
0.949622
0.199421
0.750201
AVU-G-21.01 SETTLEM ENT STIPU TATION APPEN DIX E
1.00000(
0.00240:
0.00195:
2
J
4
5
6
7
8
0.00435,
0.99564r
APPENDIX F
AVISTA UTIL]TIES
IDAHO ELECTRIC, CASE NO. AVU.E.21-{II
PROPOSED INCREASE BY SERVTCE SCHEDULE
12 MONTHS ENDED DECEMBER 3I,2019
(0003 o, DollaB)
Effective September 1, 2021
Type of
Service
Base TariffRevenue Percentage
Schedule UnderPresent ofNumber Rates Base lncrease
Line
No.
Settlement
Rate Spread
Allocation
lncrease
Base Tariff
Revenue
Under Proposed
Rates
Base
Tarlff
Percent
lncrease
Total Billed
Revenue
at Present
Ratos(1)
Total
General
lncrease
P6rc6nt
lncrea3e on
Bllled GRC
Revenue
Sch 7
Tax Cn
Decrea
0)(a)(b)(c)(d)(e)(f)(g)(h)(i)(k)
(4,
(1.
(2.
I
I
I
(10
1 Residential2 General Service3 Large General Service4 Extra Large General Service5 Clearwater6 Pumping Service7 Street & Area Lights
8 Total
1
11,12
21,22
25
25P
31,32
4149
$1 13,042
$36,636
$47,822
$17,876
$19,991
$s,527
$3.696
$244,589
113o/o
100%
100o/o
100o/o
25Yo
100%
100o/o
$5,548
$1,588
$2,072
$775
$217
$239
$1 60
$10,s99
$1 18,590
$38,223
$49,894
$18,651
$20,207
$5,766
$3.856
$2s5,1 88
1,9%
4,30/o
1.3o/o
4.3%
1.1alc
1.3%
4,30h
1.3%
$114,241
$38,291
$50,073
$18,630
$20,840
$5,766
$3,842
$251,683
$5,548
$1,588
$2,072
$775
$217
$239
$1 60
$10,s99
1.9%
1.1Yo
tL.1c/r
1.20h
1.O%
1.2%
4.Zclo
1.2%
$
$
$
$
$
$$r
$
$
Effective September 1, 2022
Type of
No.Service
Base TariffRevenue Percentage
Schedule Under Pres€nt ofNumber Rates Base lncrease
Line
S6ttl€ment
Pro-rata
Allocation
lncrease
Base Tariff
Revenue
Under Proposed
Rates
Base
Tarlff
Percent
lncrease
Total Billed
Revenue
at Present
Rates
Total
General
lncrease
Percent
lncrsase on
Billed GRC
Revenue
Additio
Sch 7
Tax Cn
Decrea
(a)(b)(c)(d)(e) (0 (s) (h) (i) 0) ft)
1 Residential2 General Service3 Large General Seruice4 Extra Large General Service5 Cleanruater6 Pumping Service7 Street & Area Lights
8 Total
Appendix F - Electric
1
11,12
21,22
25
25P
31,32
4149
$1 18,590
$38,223
$49,894
$18,651
$20,207
$5,766
$3.856
$255,1 88
137%
25o/o
100o/o
100%
250h
100o/o
100Yo
$5,092
$300
$1,564
$585
$158
$181
s121
$8,000
$123,681
$38,523
$51,458
$19,236
$20,366
$s,947
$3.977
$263,188
1.3%
0.E%
3.10h
3.1%
o.E%
3.1%
3.1%
3.10/o
$1 14,890
$38,291
$50,073
$18,630
$20,1 91
$5,766
$3.842
$251,683
$5,092
$300
$1,564
$585
$158
$181
$121
$8,000
1.1%
0.8%
3.10/"
3.1%
0.8%
3.1%
3.1%
3.20h
$(4$(1$(1$r$t$r$r
($10
AVISTA UTILITIES
IDAHO ELECTRIC, CASE NO. AVU.E.2I.OI
PRESENT AND PROPOSED RATE GOMPONENTS BY SCHEDULE
Effective September'1, 2021
Residential Service - Schedule I
Basic Charge
Energy Charge:
First 600 kWhs
All over 600 kWhs
Clearwater - Schedule 25P
Energy Charge:
Block 1 Retail kwhs
Demand Charge:
3,000 kva or less
3,000 - 55,000 kva
Over 55,000 kva
Primary Volt. Discount
Annual Minimum
Pumoinq Servlce - Schedule 3l
Basic Charge
Energy Charge:
First 165 kW/kWhs
All additional kWhs
Base Tariff Present Present
Sch. Rate Other Adj.(1) Billino Rate(b) (c) (d)
$6.00 $6.00
(a)
General
Rate
lncJ(Decr)
(e)
Schedule 76
Tax Credit
Ghanqe
(0
Proposed
Billing
Rate
(s)
Proposed
Base Tariff
Rate
(h)
$0.08930
$0.10036
$0.09357
$0.06558
no charge
$6.0o/kw
$0.06328
$0.0s333
$425.00
$s.50/kw
$0.2o/kw
$0.05484
$0.0/0594
$14,000
$5.00/kva
$0.2o/kw
$14,000
$5.00/kva
$2.50/kva
$0.2o/kw
$0.10126
s0.08s51
$0.00
$0.00448
$0.00503
$0.00
$0.00448
$0.00314
no charge
$0.00337
$0.00284
$0.00
$0.00276
$0.00231
$0.00
$0.00435
$0.00367
$6.00 $6.00
General Services - Schedule ll
Basic Charge $13.00
Energy Charge:
First 3,650 kWhs $0.08909
Allover 3,650 kWhs $0.06244
Demand Charge:
20 kW or less no charge
Over 20 kW $6.00/kW
Larqe General Service - Schedule 2l
Energy Charge:
First 250,000 kwhs $0.05991
All over I (2) lncludes all preser $0.05049
Demand Charge:
50 kW or less $425.00
Over 50 kW $5.50/kW
Primary Voltage Discount $0.20/kW
Extra Laroe General Service - Schedule 25
Energy Charge:
First 500,000 kwhs $0.05208
All over 500,000 kWhs $0.04363
Demand Gharge:
3,000 kva or less $14,000
Over 3,000 kva $5.00/kva
Primary Volt. Discount $0.20/kW
Annual Minimum Present:
$0.08482
$0.09533
$14,000
$5.00/kva
$2.50/kva
$0.20/kw
Present:
$0.00102
$0.00102
$0.08584
$0.09635
(so.oo3e6)
($0.004,f5)
($0.00448)
($0.00314)
($0.00337)
($0.00284)
($0.00276)
($o.oo8r)
Proposed:
($0.00435)
($0.00367)
$0.08636
$0.09693
$0.09362
$0.06697
$6.00/kw
$0.06357
$0.05415
$425.00
$5.5o/kw
$0.20lkw
$0.05,[,12
E0.04s97
$14,000
$5.0O/kva
$0.20/kw
$726,740
$14,000
$5.00/kva
$2.50/kva
$0.2o/kw
$633,630
$0.r0113
$0.08606
$13.00
$0.09362
$0.06697
no charge
$6.0o/kw
$0.06357
$0.05415
$425.00
$s.5o/kw
$0.2o/kw
$0.05,142
$0.04597
$14,000
$5.0O/kva
$0.2olkw
$13.00 $13.00
$0.00453
$0.00453
$0.00366
$0.00366
$0.00234
$0.00234
$698,630 Proposed:
$0.04177 $0.00218 $0.04395 $0.00056 ($0.00222) $0.04229 $0.04233
$14,000
$5.00/kva
$2.50/kva
$0.20/kw
$627,470
$11.00
$0.09691
$0.08184
$0.00422
$0.00422
$11.00
$0.10113
$0.08606
$r1.00 $fi.00
(1) lncludes all present rate adjustments: Schedule 59 - Residential & Farm Energy Rate Adjustment, Schedule 66 - Temporary Power
Cost Adjustment, Schedule 75 - Fixed Cost Adjustment, and Schedule 91 - Energy Efficiency Rider Adjustment.
Appendix F Page 2 of 6
AVISTA UTILITIES
IDAHO ELECTRIC, CASE NO. AVU.E.2I.O1
PRESENT AND PROPOSED RATE GOMPONENTS BY SCHEDULE
Effective September 1, 2022
Residentia! Service - Schedule I
Basic Charge
Energy Charge:
First 600 kWhs
All over 600 kWhs
Clearwater - Schedule 25P
Energy Charge:
Block'l Retail kWhs
Demand Charge:
3,000 kva or less
3,000 - 55,000 kva
Over 55,000 kva
Primary Volt. Discount
Annual Minimum
Pumoino Service - Schedule 31
Basic Charge
Energy Charge:
First 165 kWkwhs
All additional kWhs
Base Tariff Present Present
Sch. Rate Other Adi.('l ) Billino Rate(b) (c) (d)
$6.00 $6.00
(a)
General
Rate
lncl(Decr)
(e)
Schedule 76
Tax Credit
Ghanoe
(0
Proposed
Billing
Rate
(s)
Proposed
Base Tariff
Rate
(h)
$0.0923,t
$0.r0378
$0.09293
$0.06513
no charge
$6.00/kw
$0.06583
$0.055{8
$425.00
$5.50/kw
$0.20/kw
$0.05693
$0.04769
$14,000
$5.00/kva
$0.2o/kw
$14,000
$5.00/kva
$2.50/kva
$0.2o/kw
$0.10392
$0.08776
$r.00
$0.00304
$0.00342
$2.00
($0.00064)
($o.ooo45)
no charge
$0.00255
$0.00215
$0.00
$0.00209
$0.00r75
$2.00
$0.00266
$0.00225
$7.00 $7.00
General Services. Schedule 11
Basic Charge $13.00
Energy Charge:
First 3,650 kWhs $0.09357
Allover 3,650 kWhs $0.06558
Demand Charge:
20 kW or less no charge
Over 20 kW $6.00/kW
Laroe General Service - Schedule 21
Energy Charge:
First 250,000 kWhs $0.06328
All over 1(2) lncludes all preser $0.05333
Demand Charge:
50 kW or less $425.00
Over 50 kW $5.50/kW
Primary Voltage Discount $0.20/kW
Extra Larqe General Service - Schedule 25
Energy Charge:
First 500,000 kWhs $0.05484
All over 500,000 kWhs $0.04594
Demand Charge:
3,000 kva or less $14,000
Over 3,000 kva $5.00/kva
Primary Volt. Discount $0.20/kW
Annual Minimum Present:
$0.08930
$0.10036
$14,000
$5.00/kva
$2.50/kva
$0.20/kw
Present:
($0.00294)
($0.00343)
$0.08636
$0.09693
($o.oo37e)
($0.00,026)
($0.00357)
($o.oo25o)
($0.00322)
($o.oo27r)
($0.00352)
($o.oo2es)
Proposed:
($0.004r4)
($o.oo3so)
$0.08561
$0.09609
$0.08941
$0.06402
$6.0o/kw
$0.06290
$0.05359
$425.00
$5.5o/kw
$0.2o/kw
$0.05299
s0.04477
$14,000
$5.00/kva
$0.20/kw
$7'18,030
$l'1,000
$5.00/kva
$2.5O/kva
$0.20/kw
$638,030
$0.09965
$0.08'081
$0.00005
$0.00139
$0.00029
$0.00082
($0.00042)
$0.00003
$13.00
$0.09362
$0.06697
no charge
$6.0o/kw
$0.06357
$0.05415
$425.00
$5.5o/kw
$0.2o/kw
$0.05/t42
$0.04597
$14,000
$5.00/kva
$0.2o/kw
$15.00 $15.00
$726,740 Proposed:
$0.04233 ($0.00004) $0.04229 $0.00040 ($0.00205) S0.04064 $0.0't273
$14,000
$5.00/kva
$2.5O/kva
$0.20/kw
$633,630
$11.00
$0.10126
$0.08551
($o.ooo13)
$0.00055
$11.00
$0.101 13
$0.08606
$13.00 $13.00
(1) lncludes all present rate adjustments: Schedule 59 - Residential & Farm Energy Rate Adjustment, Schedule 66 - Temporary Power
Cost Adjustment, Schedule 75 - Fixed Cost Adjustment, and Schedule 9'l - Energy Efficiency Rider Adjustment.
Appendix F Page 3 of 6
AVISTA UTILITIES
IDAHO GAS, CASE NO, AVU.G.2I-01
PROPOSED INCREASE BY SERVICE SCHEDULE
12 TOilTHS ENDED OECETBER 31, 2OI9
(000s of Dollatt)
Effective September 1, 2021
Type of
Service
(a)
Base Tariff Settlement Base Tariff
DistributionRevenue Percontiago Base DistributionRevenue
Schedule Under Presont of Rate Under ProposedNumber Rates (1) Base Chanoe Chanoe Rates(b) (c) (d) (e) (0
Line
No.
101
1'.t11112
16
148
101
1111',t12
148
14
$35,787
$7,395
$478
$1'10
$43,770
$34,,158
$7,120
$460
$1 10
$42,149
($1,329)
($275)
($ta1
$0
($1,621)
$34,458
$7,120
$460
$110
$42,145
$35,228
$7,279
$470
$1 10
$43,088
Baao
Tarlff
Percent
Chanoe
(g)
Base
Tarlff
Porcent
Chanoe
(g)
Total Billed
Revenue
at Present
Rates (2)
(h)
$50,222
$12,909
$478
sl 10
$63,719
Total Billed
R6venuo
at Present
Rates (2)
(h)
$47,888
$12,426
W7
sl 10
$60,872
Total
General
Chanoe
(i)
Total
General
lncrease
(i)
Sch 176
Tax Crodit
Decrease
0)
($1,005)
($208)
($13)
@
-$1,226
lncromental
Sch 176
Tax Cr€dit
D€creas6
0)
1 General Service2 Large General Service3 TransportationSorvice4 Special Contracts5 Total
1 General Service2 Large General Service3 TransportationService4 Special Contracts5 Total
Appendix F - Natural Gas Rate Spread
100o/o
100o/o
100%
Oo/o
1000/6
100%
100%
0o/o
2.24o
2.2!Yo
2.flo
0.0%
2.2%
$770
$159
$10
@
$939
(3.7%l
(3.7%)
(3.7%)
0.0%
(3.7%)
($1,32s)
($275)
($18)
@
($1,621)
Effective September 1, 2022
Type of
Service
(a)
Base Tariff Settlement Base Tariff
DistributionRevenue Porc€ntage Base DistributionRevenue
Schedule Under Present of Rate Under ProposedNumber Rates (1) Base Chanoe Chanoe Rates(b) (c) (d) (e) (f)
Line
Ng
$0
$0
$0
$0
$0
$770
$159
$10
$0
$939
Effectlve September 1, 2021
Tvp6 ofService
(a)
General Servlce - Schedule l0l
BBic Charge
Usage Charge:
All therms
$6.00 $6.00
$0.50087 ($0.03630) $0.46457 $0.22s69 $0.69026
AVISTA UTILITIES
|DAHO GAS, CASE t{O. AVU-('.21.{ll
PRESEI{T AI{D PROPOSED RATE COf,PONEI{TS BY SCHEDULE
Preseril Base Pr€senl Goneral Schedul. lzlDbtribtion Pr€serl Revbed Blllng Presefit Rat. Tu reformRate(2) Schedulo172 BaseRat6 RateAdl.(1) BillinoRate lnc/(Decrl Chanqe(b) (c) (d) (e) (0 (s) (h)
L!rce Generel Servlce - Schedule lll
t sage Charge:
Fi6t ZD tlErms $0.53090
200- 1,000therms $0.32402
1,m0 - 10,000 therms $0.24117
All over 10,000 ttErms $0.18639
Mlrlmum Chage:permonth $106.18
per ttErm $0.00m0
lnterruotlble Seryice - Schedule 131
Usage Charg€:
All TtErms
Transoortatlon Servlce - Schsdule 146Basiccherge $250.00
Usage Charge:
All TtErms $0.13441
($o.ot
($0.01
($0.01
($0.01
897)
897)
897)
897)
$0.51 193
$0.3050s
$0.22220
w.16742
fi.21825
$0.21825
$0.21825
$0.21825
s0.73018
t0.52330
$0.44045
$0.38567
($0.02707)
($0.025117)
1o.00
($0.05707)$0.0:]630
$0.01897
10.01897
30.01897
10.0r897
$0.0t897
(t0.008t1
(10.0081r
(s0.00811
($0.00811
(lo.o2o75)
($o.o3oo8)
Sch€dulo 176Tu Crsdlt
Chanoo
0,
Propo!€d
Bllllng
Rate
0)
Propo!€d
Bala
Dlltrlbutlon
Rate
(k)
36.00
10.4138{r
l{,.51015
10.29394
00.2r4r0
s0.16132
sl02.03
10.00000
3250.00
10.12057
06.00
($.01567) 10.65:!82
10.72029
10.50108
{.12424
10.37145
1102.03(l0.0o8rr) $.2lol4
1250.00
(to.oo36s) 30.11692
$106.18($0.01897) ($0.01897) $0.2182s $0.19S28
(t1.r51
$250.00
$0.12544 ($0.01384)
S0.22609 (S0.01897) 82071, $0.17261 $0.37973 (to.02663) 30.01897 (30.00811) 30.36396 10.190,16
($0.00897) so.12u4 91.00897
(1) lncludes Schedule 150 - Purohased Gas Co6t Adjrlstmont, Schedule 155 - Gas Rete AdjrJstment, Schedule 175 - Fhed C6t Adjrrstment and ScHule 191 - DSM
Appendk F Page 5 of 6
AVISTA UT]LITIES
TDAHO GAS, CASE NO. AVU.G-21.01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2022
Tvoe of Service
(a)
General Service - Schedule 101
Basic Charge
Usage Charge:
All therms
Present Base
Distribution PresentRate Schedule 172(b) (c)
$6.00
$0.44380
$0.00000
$0.00000
$0.00000
$0.00000
$6.00
$0.00000 $0.44380 $0.21002 $0.65382
Revised
Base Rates
(d)
$0.510'15
$0.29394
$0.21410
$0.16132
$0.21014
$0.21014
$0.21014
$0.21014
$0.72029
$0.s0408
$0.42424
$0.37146
$7.00
$0.6s003
$0.72149
$0.51271
$0.43052
$0.37620
$102.27
$0.2101'l
$300.00
t0.1 I 867
PresentBilling Present
Rate Adi.(1) Billino Rate(e) (0
General
Rate
lnc/(Decr)
(s)
$1.00
($o.oo37e)
$0.00120
$0.00E63
$0.00628
$0.00.t7,1
$0.2't
$s0.00
$0.00175
Proposed
Billing
8!E
(i)
Proposed
Base
Distribution
&E
0)
$7.00
$0.,14001
$0.51135
$0.30257
$0.2203E
$0.16606
i'|02.27
$0.00000
$300.00
$0.122t2
Laroe General Service - Schedule 1 1 1
Usage Charge:
First 200 therms $0.51015
200 - 1,000 therms $0.29394
1,000 - 10,000 therms $0.21410
All over 10,000 therms $0.16132
Minimum Charge:
per month $102.03
per therm $0.00000
lnterruotible Service - Schedule I31
Usage Charge:
All Therms $0.19946
Transoortatlon Servlce - Schedule ltl6
Basic Charge $250.00
Usage Charge:
All Therms $0.12057
$0.00000 $0.19946 $0.16450 $0.36396 $0.00433 $0.36829 $0.20379
$102.03$0.00000 $0.00000 $0.21014 $0.21014
$250.00
$0.00000 $0.'r2057 ($0.00365) $0.116e2
(1) lncludes Schedule 150 - Purchased Gas Cost Adjustment, Schedule 155 - Gas Rate Adjustment, Schedule 175 - Fixed Cost Adjustrment and
Schedule 191 - DSM, Schedule 176 - Tax Customer Credit
Appendix F Page 6 of6