20210716Andrews Exhibit 19.pdf

DAVID J. MEYER
VICE PRESIDENT AND CHIEF COUNSEL FOR
REGULATORY & GOVERNMENTAL AFFAIRS
AVISTA CORPORATION
P.O. BOX 3727
1411 EAST MISSION AVENUE
SPOKANE, WASHINGTON 99220-3727
TELEPHONE: [phone]
FACSIMILE: [phone]
[e-mail]
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION ) CASE NO. AVU-E-21-01
OF AVISTA CORPORATION FOR THE ) CASE NO. AVU-G-21-01
AUTHORITY TO INCREASE ITS RATES )
AND CHARGES FOR ELECTRIC AND ) EXHIBIT NO. 19
ELIZABETH M. ANDREWS
OF
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 1

David J. Meyer, Esq.
Vice President and Chief Counsel of
Regulatory and Governmental Affairs
Avista Corporation
1411 E. Mission Avenue
P.O. Box 3727
Spokane, Washington 99220
Phone: [phone], Fax: [phone]

John R. Hammond Jr.
Deputy Attorney General
Idaho Public Utilities Commission Staff
P.O. Box 83720
Boise, ID 83720-0074
Phone: [phone], Fax: [phone]

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

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
)
)
)
)
)
)
)
)

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, doing business as Avista Utilities ("Avista" or "Company"), the Staff of the Idaho
Public Utilities Commission ("Staff”), Clearwater Paper Corporation ("Clearwater"), 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-21-01 & AVU-G-21-01 Page 2

I. INTRODUCTION
1. The terms and conditions of this Stipulation are set forth herein. The Parties agree
that this Stipulation represents a fair, just, and reasonable compromise of 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 th is case. The Parties, therefore,
recommend that the Commission, in accordance with RP 274, approve the Stipulation and all of
its terms and conditions without material change or condition.
II. BACKGROUND
2. On January 29, 2021, Avista filed an Application with the Commission for
authority to increase revenue effective September 1, 2021, and September 1, 2022, for electric and
natural gas service in Idaho. The Company proposed a “Two-Year Rate Plan” with an increase in
electric base revenue of $24.8 million or 10.1% for “Rate Year 1”, and $8.7 million or 3.2% for
“Rate Year 2”.1 With regard to natural gas, the Company proposed an increase in base revenue of
$52,000 or 0.1% for “Rate Year 1”, and $1.0 million or 2.2% for “Rate Year 2”. By Order No.
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 176 (natural gas). Avista stated the proposed
amortization of approximately $31.3 million in electric tax benefits from Schedule 7 6, beginning
on September 1, 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 million (3.5%) bill increase for Rate Year 2, effective September 1,

1 “Rate Year 1” is defined as September 1, 2021 through August 31, 2022. “Rate Year 2” is defined as September 1,
2022 through August 31, 2023.
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 3

2022. Avista also stated the proposed 10-year amortization of $12.1 million in natural gas tax
benefits from Schedule 176, beginning September 1, 2021, 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 1, 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 $0.9 million for one-year, effective September 1, 2022 through August
31, 2023. Avista also proposed offsetting the proposed $1.0 million revenue requirement increase
through Schedule 177. The Company represented that, after application of Schedule 176 and 177
impacts, customers would see a 0.1 percent increase, effective September 1, 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.
34940, 34953, 34958 and 34967.
4. A settlement conference was 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
attendance at both meetings. As a compromise of positions in this case, and for other consideration
as set forth below, the Parties agree to the following terms:

III. TERMS OF THE STIPULATION AND SETTLEMENT

5. Overview of Settlement and Revenue Requirement. The Parties agree that Avista
should be allowed to implement revised tariff schedules designed to increase annual base electric
revenues by $10.6 million, or 4.3%, effective September 1, 2021, and increase base revenues by
$8.0 million, or 3.1%, effective September 1, 2022. For natural gas, the Parties agree that Avista
should be allowed to decrease natural gas base revenue by $1.6 million, or 3.7%, effective
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 4

September 1, 2021, and increase natural gas base revenue $0.9 million, or 2.2%, effective
September 1, 2022.
6. Tax Customer Credit. The Parties agree to return to customers the Tax Customer
Credits available of approximately $31.3 million for electric and $12.1 million for natural gas,
through 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
¶20 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 and resulting rate of return is as set forth below:

A. ELECTRIC REVENUE REQUIREMENT

8. Overview of Electric Revenue Requirement (September 1, 2021) [Rate Year 1].
Below is a summary table and descriptions of the electric revenue requirement components agreed
to by the Parties, effective September 1, 2021:

2 The Parties agreed the natural gas Deferred Depreciation Credit balance of $894,000 would not be made available
at this time but would be held for use in a future proceeding.
Component Cost
Debt 50%4.70%2.35%
Common Equity 50%9.40%4.70%
Total 100%7.05%
Capital
Structure
Weighted
Cost
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 5

Table No. 1

a. Cost of Capital. As previously described (see ¶7 above). This adjustment reduces the
overall revenue requirement by $2.881 million.
b. Company 2020/2021 Net Rate Base Updates. Reflects adjustments to net rate base to
update information related to 2020 and 2021 (January 1, 2020 through August 31,
2021) capital additions, including related depreciation expense, as well as the impact
on Accumulated Depreciation and Accumulated Deferred Federal Income Taxes, to
reflect balances as of August 31, 2021. This adjustment increases the overall revenue
requirement by $640,000 and increases net rate base by $2.816 million.
Revenue
Requirement Rate Base
Amount as Filed:24,783$ 864,166$
Adjustments:
a.)Cost of Capital (2,881)$
b.)Company 2020/2021 Net Rate Base Updates 640$ 2,816$
c.)(522)$
d.)Restate Incentives and Officer Labor to 2019 Test Year Actuals (426)$
e.)Remove 2020 Non-Union and 2021 Labor Increases (1,366)$
f.)Remove Certain 2021 Capital Projects (1,010)$ (4,673)$
g.)Remove AMA 2022 Capital Additions (1,438)$ (22,341)$
h.)Adjust Wildfire Expenses (727)$
i.)Delay EIM Investment Recovery to September 1, 2022 (922)$ (3,891)$
j.)
i.) Update Pro Forma Gas Prices 1,878$
ii.) Include Palouse and Rattlesnake Wind PPA Contracts in PCA (3,949)$
iii.) Remove BPA Contract (383)$
iv.) Revise Transmission Revenues (2,529)$
k.)Restate Uncollectibles (29)$
l.)Fee Free Amortization (58)$
m.)(462)$
Adjusted Amounts Effective September 1, 2021 10,599$ 836,077$
SUMMARY TABLE OF ADJUSTMENTS TO ELECTRIC REVENUE REQUIREMENT
EFFECTIVE SEPTEMBER 1, 2021
(000s of Dollars)
Miscellaneous Company Updates: Compass Regulatory Amortization,
Regulatory Assessmant Fee, Colstrip/CS2 Major Maintenance, Insurance and
Conversion Factor
Miscellaneous Adjustments: Board of Director Expenses, Injuries and Damages,
Legal and Internal Auditing expenses, Gains on Sale of Property, Information
Services expense and reclassification of other administrative and general
expenses
Update Net Pro Forma Power Supply Expense and Transmission Revenues
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 6

c. Miscellaneous Company Updates. Reflects adjustments to expenses to update
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 regulatory assessment fee, including its impact on the Revenue
Conversion Factor, as well as adjustments to reflect actual major maintenance expense
associated with the Company’s Colstrip generation plant and actual insurance expense.
This adjustment 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 proposed by the Company and 2020 incremental
officer labor. This adjustment reflects actual incentive and officer labor at 2019 test
period levels. This adjustment decreases the overall revenue requirement by $426,000.
e. Remove 2020 Non-Union and 2021 Labor Increases. This adjustment removes 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 adjustment decreases the overall revenue requirement by $1.366
million.
f. Remove Certain 2021 Capital Projects. This adjustment removes certain capital
investments related to: 1) Rattlesnake Flats Interconnection and
Transmission/Substation projects; 2) 5% of certain IS/IT investments; and 3) 50% of
the Customer Facing Technology projects. For settlement purposes, these projects 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 million
and reduces net rate base by $4.673 million.
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 7

g. Remove 2022 AMA Capital Additions. This adjustment removes the Company’s
capital additions beyond August 31, 2021, included by the Company for Rate Year 1,
reflecting only plant investment prior to the September 1, 2021 , effective date. This
adjustment decreases the overall revenue requirement by $1.438 million and reduces
net rate base by $22.341 million.
h. Adjust Wildfire Expenses. This adjustment reflects actual wildfire expenses for the
period September 2020 through December 2020, as well as expected amounts from
January 2021 through August 2021. The agreed-upon wildfire expense amount of
$1.471 million establishes the “base” wildfire expense level for Rate Year 1. This
adjustment decreases the overall revenue requirement by $727,000. See Wildfire
Balancing Account discussion at ¶17 below.
i. Delay EIM Recovery to September 1, 2022. This adjustment removes Energy
Imbalance Market (EIM) investment expected to be in service by the March 1, 2022
“Go-Live” date. This investment is delayed for recovery until September 1, 2022. This
adjustment decreases the overall revenue requirement by $922,000 and reduces net rate
base by $3.891 million.
j. Power Supply and Transmission Related Net Expenses.
i. Update Pro Forma Gas Prices. Restates pro forma power supply net
expenses to reflect updated natural gas forward prices for September 2021
through August 2022 contract months. This adjustment increases the overall
revenue requirement by $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-21-01 & AVU-G-21-01 Page 8

the PCA. This adjustment decreases the overall revenue requirement by
$3.949 million. See ¶10 (Palouse) and ¶11 (Rattlesnake) below for further
information.
iii. Remove BPA Contract. Reduces power supply expenses to reflect not
having contracted with BPA for an additional 50 MW of firm transmission
rights for Coyote Springs 2. The Company was recently notified by BPA
that they retracted their offer for transmission services, indicating a lack of
availability over that path. This adjustment decreases the overall revenue
requirement by $383,000.
iv. 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 May
1, 2021, and continuing through April 30, 2026 ($829,000 Idaho); 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 May
1, 2022, and continuing through April 30, 2027 ($276,000 Idaho); 3)
inclusion of the Company’s FERC Transmission General Rate Case
revenue increase expected to begin October 1, 2021 ($1.399 million Idaho);
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 effective September 1, 2021. This
adjustment decreases the overall revenue requirement by $2.529 million.
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 9

k. Restate Uncollectibles. Avista has authority to defer uncollectible expense above the
amount embedded in current rates into a COVID-19 Regulatory Asset Account.3 This
adjustment sets the uncollectible expense amount at the amounts approved in the
previous rate case. This adjustment decreases the overall revenue requirement by
$29,000.
l. Fee Free Amortization. This adjustment revises the amortization expense of the Fee
Free deferral balance ($291,000) to reflect a three-year amortization, beginning
September 1, 2021, of approximately $91,000 annually. This adjustment decreases the
overall revenue requirement by $58,000.
m. Miscellaneous Adjustments. Reflects the net change in operating expenses related to:
1) removing Board of Director expenses and fees ($189,000); 2) removing legal
expenses allocated to Idaho electric ($50,000); 3) including Idaho’s share of the gains
on the sale of electric property in 2019 ($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 in 2020 ($86,000); and
7) removing other miscellaneous A&G expenses ($26,000). The net effect of this
adjustment decreases the overall revenue requirement by $462,000.
9. Overview of Electric Revenue Requirement (September 1, 2022) [Rate Year 2].
Below is a summary table and descriptions of the incremental Electric revenue requirement
components agreed to by the Parties effective September 1, 2022:

3 See Case No. GNR-U-20-03, including Consolidated Avista Case Nos. AVU-E-20-03 and AVU-G-20-03.
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 10

Table No. 2

a. Add EIM Investment. Effective September 1, 2022, this adjustment reflects the EIM
investment that will be in service by the March 1, 2022, “Go-Live” date. This
adjustment increases the overall revenue requirement by $922,000, and increases net
rate base by $3.891 million in Rate Year 2, above Rate Year 1 levels.
b. Add Incremental 2021/2022 Related Capital and Expenses to Rate Year 2
(incremental above Rate Year 1).
i. Capital Additions. Includes certain 2021 capital additions from September
1, 2021 through August 31, 2022, prior to the Rate Year 2 September 1,
2022, effective date. This adjustment increases the overall revenue
requirement by $4.266 million and increases net rate base by $27.948
million.
Revenue
Requirement Rate Base
Rate Base Amount Effective September 1, 2021 836,077$
a.)Add EIM Investment 922$ 3,891$
b.)Add Incremental 2021/2022 Related Capital and Expenses:
i. Capital Additions 4,266$ 27,948$
ii. Property Tax Expense on 2021 Plant Additions 786$
iii. 2020/2021 Labor Increase 924$
iv. IS/IT Expenses 201$
v. Wildfire Expenses 365$
vi. Colstrip/CS2 Major Maintenance 381$
vii. Colstrip Amortization 155$ 1,890$
8,000$ 869,806$
EFFECTIVE SEPTEMBER 1, 2022
(000s of Dollars)
Incremental Revenue Adjustment to September 1, 2021 Rate Change
(see Tabel No. 1):
September 1, 2022 Incremental Revenue Adjustment and Rate Base
Amount (above September 1, 2021 Rate Change - see Table No. 1)
SUMMARY TABLE OF ADJUSTMENTS TO ELECTRIC REVENUE REQUIREMENT
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 11

ii. Property Tax Expense on 2021 Capital Additions. Includes property tax
expense associated with 2021 capital additions at existing levy rates. This
adjustment increases the overall revenue requirement by $786,000.
iii. 2020/2021 Labor Increases. 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 $924,000.
iv. IS/IT Expenses. Reflects incremental 2021/2022 expected increases
primarily associated with changes in contractual agreements, pre-paid costs,
or the continuation of costs for products and services that will increase
beyond the Rate Year 1 levels. This adjustment increases the overall
revenue requirement by $201,000.
v. Wildfire Expenses. Reflects incremental 2021/2022 expected increases.
This revises the agreed upon “base” wildfire expense level to $1.836 million
for Rate Year 2. This adjustment increases the overall revenue requirement
by $365,000. See Wildfire Balancing Account discussion at ¶17 below.
vi. Colstrip/CS2 Major Maintenance. Reflects the Colstrip/CS2 Maintenance
expense level included in Rate Year 1 to reflect the revised expense for Rate
Year 2. This adjustment adjusts expense to one-third of each amount
deferred for calendar years 2019 through 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 accelerated
depreciation rate of 2027), including the Colstrip capital additions between
September 1, 2022 and August 31, 2023 on an AMA basis in the Colstrip
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 12

Regulatory Asset for recovery over its authorized amortization period. This
adjustment increases the overall revenue requirement by $155,000 and
increases net rate 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, subject to the
current sharing (90% customer, 10% Company).4 Idaho will continue to be assigned its
proportional share of all environmental attributes.
11. 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, 10% Company).5 Idaho will be assigned its proportional share of all
environmental attributes.

B. NATURAL GAS REVENUE REQUIREMENT

12. Overview of Natural Gas Revenue Requirement (September 1, 2021) [Rate Year
1]. Below is a summary table and descriptions of the natural gas revenue requirement components
agreed to by the Parties effective September 1, 2021:

4 The Palouse Wind PPA is a 30-year contract that was executed in 2011 by the Company and purchases all of its
output (105 MW nameplate capacity) and environmental attributes. The project began commercial operation in
December 2012.
5 The Rattlesnake Flat Wind PPA is a 20-year contract which consists of 50 Siemen’s S-129 2.9 MW wind turbines
with a total capacity of approximately 145 MW’s. The project began commercial operation in December 2020.
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 13

Table No. 3

a. Cost of Capital. As previously described (see ¶7 above). This adjustment reduces the
overall revenue requirement by $578,000.
b. Company 2020/2021 Net Rate Base Updates. Reflects adjustments to net rate base to
update information related to 2020 and 2021 (January 1, 2020, through August 31,
2021) capital additions, including related depreciation expense, as well as the impact
on Accumulated Depreciation and Accumulated Deferred Federal Income Taxes, to
reflect balances as of August 31, 2021. This adjustment decreases the overall revenue
requirement by $17,000 and decreases net rate base by $141,000.
c. Miscellaneous Company Updates. Reflects adjustments to expenses to correct the
regulatory fee expense calculation and update for the current IPUC 2021 regulatory
assessment fee, including its impact on the Revenue Conversion Factor, as well as
Revenue
Requirement Rate Base
Amount as Filed:52$ 173,485$
Adjustments:
a.)Cost of Capital (578)$
b.)Company 2020/2021 Net Rate Base Updates (17)$ (141)$
c.)7$
d.)Restate Incentives and Officer Labor to 2019 Test Year Actuals (109)$
e.)Remove 2020 Non-Union and 2021 Labor Increases (436)$
f.)Remove Certain 2021 Capital Projects (345)$ (1,117)$
g.)Remove AMA 2022 Capital Additions (6)$ (1,079)$
h.)Restate Uncollectibles 56$
i.)Fee Free Amortization (79)$
j.)(166)$
Adjusted Amounts Effective September 1, 2021 (1,621)$ 171,148$
SUMMARY TABLE OF ADJUSTMENTS TO NATURAL GAS REVENUE REQUIREMENT
EFFECTIVE SEPTEMBER 1, 2021
(000s of Dollars)
Miscellaneous Company Updates: Regulatory Assessmant Fee, Insurance and
Conversion Factor.
Miscellaneous Adjustments: Board of Director Expenses, Legal, Internal
Auditing and Information Services expenses, and reclassification of other
administrative and general expenses
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 14

adjustments to reflect actual insurance expense. This adjustment increases the overall
revenue requirement by $7,000.
d. Restate Incentives and Officer Labor to 2019 Test Year Actuals. Reflects the removal
of the six-year average incentives as proposed by the Company and 2020 incremental
officer labor. This adjustment reflects actual incentive and officer labor at 2019 test
period levels. This adjustment decreases the overall revenue requirement by $109,000.
e. Remove 2020 Non-Union and 2021 Labor Increases. This adjustment removes 2020
non-union and 2021 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 adjustment decreases the overall revenue requirement by $436,000.
f. Remove Certain 2021 Capital Projects. This adjustment removes certain capital
investments related to: 1) 5% of certain IS/IT investments; 2) 50% of the Customer
Facing Technology projects; 3) ER 3002 Regulator Station Replacement investment;
4) ER 3005 Non-Revenue (Failed Equipment) investment; 5) ER 3007 Isolated Steel
Replacement investment; 6) ER 3055 PMC Program investment. For settlement
purposes, these projects 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 $345,000 and reduces net rate base by $1.117 million.
g. Remove 2022 AMA Capital Additions. This adjustment removes the Company’s
capital additions beyond August 31, 2021, included by the Company for Rate Year 2,
reflecting only plant investment prior to the September 1, 2022 effective date. This
adjustment decreases the overall revenue requirement by $6,000 and reduces net rate
base by $1.079 million.
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 15

h. Restate Uncollectibles. Avista has authority to defer uncollectible expense above the
amount embedded in current rates into a COVID-19 Regulatory Asset Account. This
adjustment sets the uncollectible expense amount at the amounts approved in the
previous rate case. This adjustment increases the overall revenue requirement by
$56,000.
i. Fee Free Amortization. This adjustment revises the amortization expense of the Fee
Free deferral balance ($475,000) to reflect a three-year amortization, beginning
September 1, 2021, of approximately $158,000 annually. This adjustment decreases
the overall revenue requirement by $79,000.
j. Miscellaneous Adjustments. Reflects the net change in operating expenses related to:
1) removing Board of Director expenses and fees ($48,000); 2) removing legal
expenses allocated to Idaho electric ($13,000); 3) removing internal audit expenses
($13,000); 4) removing IS/IT expenses to reflect actual expenses in 2020 ($22,000);
and 5) removing other miscellaneous A&G expenses ($70,000). The net effect of this
adjustment decreases the overall revenue requirement by $166,000.
13. Overview of Natural Gas Revenue Requirement (September 1, 2022) [ Rate Year
2]. Below is a summary table and descriptions of the incremental Natural Gas revenue
requirement components agreed to by the Parties effective September 1, 2022:

STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 16

Table No. 4

a. Add Incremental 2021/2022 Related Capital and Expenses to Rate Year 2
(incremental above Rate Year 1).
i. Capital Additions. Includes certain 2021 capital additions from September
1, 2021, through August 31, 2022, prior to the Rate Year 2 September 1,
2022, effective date. This adjustment increases the overall revenue
requirement by $458,000 and increases net rate base by $1.163 million.
ii. Property Tax Expense on 2021 Capital Additions. Includes property tax
expense associated with 2021 capital additions at existing levy rates. This
adjustment increases the overall revenue requirement by $134,000.
iii. 2020/2021 Labor Increases. 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 $297,000.
iv. IS/IT Expenses. Reflects incremental 2021/2022 expected increases
primarily associated with changes in contractual agreements, pre-paid costs,
or the continuation of costs for products and services that will increase
Revenue
Requirement Rate Base
Rate Base Amount Effective September 1, 2021 171,148$
a.)Add Incremental 2021/2022 Related Capital and Expenses:
i. Capital Additions 458$ 1,163$
ii. Property Tax Expense on 2021 Plant Additions 134$
iii. 2020/2021 Labor Increase 297$
iv. IS/IT Expenses 50$
939$ 172,311$
SUMMARY TABLE OF ADJUSTMENTS TO NATURAL GAS REVENUE REQUIREMENT
EFFECTIVE SEPTEMBER 1, 2022
(000s of Dollars)
Incremental Revenue Adjustment to September 1, 2021 Rate Change
(see Tabel No. 1):
September 1, 2022 Incremental Revenue Adjustment and Rate Base
Amount (above September 1, 2021 Rate Change - see Table No. 1)
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 17

beyond Rate Year 1 levels. This adjustment increases the overall revenue
requirement by $50,000.

C. OTHER SETTLEMENT COMPONENTS
14. PCA Authorized Level of Expense. The new level of power supply revenues,
expenses, retail load, and Load Change Adjustment Rate resulting from the September 1, 2021,
settlement revenue requirement for purposes of the monthly PCA mechanism calculations are
detailed in Appendix A.
15. Electric and Natural Gas Fixed Cost Adjustment Mechanisms Authorized Base.
The new level of baseline values for the electric and natural gas fixed cost adjustment mechanism
(FCA) resulting from the September 1, 2021 and September 1, 2022, settlement revenue
requirements are detailed as follows:
• Appendix B – September 1, 2021 Electric FCA Base
• Appendix C – September 1, 2022 Electric FCA Base
• Appendix D – September 1, 2021 Natural Gas FCA Base
• 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 benefit over ten years in this case and carrying through 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 Balancing Account. The Parties agree to a two-way Wildfire O&M
Expense Balancing Account to defer the difference in actual O&M Wildfire expenses, up or down,
from the authorized “base” level approved in Rate Year 1 of $1.471 million and Rate Year 2 of
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 18

$1.836 million. The balance in the deferral will be included for review and recovery in future
general rate cases.
18. Energy 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 1, 2022. The Parties agree that effective with the expected “go
live” March 1, 2022 date, the Company will begin to reflect Idaho’s share of incremental EIM
O&M expenses through the PCA up to Idaho’s share of EIM benefits that also will flow through
the PCA. Any incremental EIM O&M expenses exceeding EIM benefits would continue to be
deferred for review and determination of recovery in a future proceeding.
19. Agreed Upon Workshops and Meetings/Conferences. The Parties have agreed to a
number of workshops and meetings to explore various issues. Avista will work with the interested
parties to arrive at a schedule for the meetings and workshops within 45 days of the effective date
of this case (by October 15, 2021), with such meetings and workshops to occur after that date.
Those workshops or meetings are provided below:
(a) Cost of Service Workshops – See ¶24 below.
(b) Basic Charge Discussion – See ¶24 below.
(c) Long-term Ownership of Colstrip – In Order No. 34814 in Case No. AVU-
E-19-01, pertaining to the Company’s 2020 Electric Integrated Resource Plan, the
Commission ordered the Company to file an annual update on its Colstrip ownership
interest by October 1 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
partner decisions and plant issues that may materially affect Idaho customers.” The
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 19

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 interested
stakeholders to receive information as it pertains to the Company’s long-term ownership
interest in Colstrip. Avista will extend an invitation to the Parties to participate in scheduled
meetings as contemplated by Order No. 34814, supra, and to provide its annual reports
filed with the Commission to the Parties.
(d) Weather Normalization Discussion – See ¶25 below.
(e) Neilson Substation and Interconnection Discussion – Avista agrees to meet
and confer with Commission Staff to discuss the prudence of network upgrades related to
the Neilson Substation and Interconnection.
(f) 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 metrics and
drive customer experiences.

D. COST OF SERVICE/RATE SPREAD/RATE DESIGN
20. Cost of Service/Rate Spread (Base Rate Changes). 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 agree that Schedule 25P should receive
25% of the overall percentage base rate changes for the September 1, 2021 and September 1, 2022
base rate increases. In addition, Schedules 11/12 should receive 25% 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-21-01 & AVU-G-21-01 Page 20

revenue requirement should be spread to Schedule 1. For natural gas, the Parties agreed to a
uniform percentage of distribution margin increase on September 1, 2021 and September 1, 2022.
The Parties agree to return to customers the Tax Customer Credits through separate Tariff
Schedules 76 (electric) and 176 (natural gas). For Year 1 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 September
1, 2022. The Parties agreed that $250,000 of the Tax Customer Credit applicable to Schedule 11
would be allocated to Schedule 25. For natural gas, the Parties agree to begin returning the Tax
Customer Credit September 1, 2021, over a ten-year period as proposed by the Company.
21. Rate Design. The Parties agree to the rate design changes proposed by the
Company in Mr. Miller’s direct testimony for the September 1, 2021, base rate increases.6 For the
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 demand charges in either
year of the rate plan. All other basic and minimum charges effective September 1, 2022, will be
as proposed by the Company in its initial filing. Appendix F provides a summary of the current
and revised rates and charges (as per the Settlement) for electric and natural gas service.
22. Resulting Percentage Change by Electric Service Schedule. The following tables
reflect the agreed-upon percentage change by schedule for electric service:

6 For the September 1, 2021 rate increase, the Company proposed that all of the base revenue increase be recovered
solely through the energy charges for all of the electric and natural gas rate schedules.
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 21

23. Resulting Percentage Increase by Natural Gas Service Schedule. The following
tables reflect the agreed-upon percentage increase by schedule for natural gas service:

Effective September 1, 2021 (Rate Year 1)
Rate Schedule
Increase in Base
Revenue
Increase in Billing
Revenue before
Offset
Change in Billing
Revenue with
Offset
Residential Schedule 1 4.9%4.9%0.6%
General Service Schedules 11/12 4.3%4.1%0.0%
Large General Service Schedules 21/22 4.3%4.1%0.0%
Extra Large General Service Schedule 25 4.3%4.2%0.0%
Clearwater Paper Schedule 25P 1.1%1.0%-3.1%
Pumping Service Schedules 31/32 4.3%4.2%0.0%
Street & Area Lights Schedules 41-48 4.3%4.2%0.0%
Overall 4.3%4.2%0.0%
Effective September 1, 2022 (Rate Year 2)
Rate Schedule
Increase in Base
Revenue
Increase in Billing
Revenue before
Offset
Change in Billing
Revenue with
Offset
Residential Schedule 1 4.3%4.4%0.3%
General Service Schedules 11/12 0.8%0.8%-2.5%
Large General Service Schedules 21/22 3.1%3.1%-0.8%
Extra Large General Service Schedule 25 3.1%3.1%-2.2%
Clearwater Paper Schedule 25P 0.8%0.8%-3.2%
Pumping Service Schedules 31/32 3.1%3.1%-0.8%
Street & Area Lights Schedules 41-48 3.1%3.1%-0.8%
Overall 3.1%3.2%-0.8%
Effective September 1, 2021 (Rate Year 1)
Change in
Change in Billing
Revenue
Change in
Billing Revenue
Rate Schedule Margin Revenue before Offset with Offset
General Service Schedule 101 -3.7%-2.6%-4.6%
Large General Service Schedules 111/112 -3.7%-2.1%-3.7%
Transportation Service Schedule 146 -3.7%-3.7%-6.5%
Overall -3.7%-2.5%-4.5%
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 22

24. Electric Cost of Service and Basic Charge Workshop. The Parties agree, prior to
the Company’s next general rate case filing, to meet and confer regarding the Company’s electric
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 data requested by any of the Parties so
as to enable meaningful workshop participation and discussion of issues. No Party shall be bound
by workshop discussions and may contest cost of service and rate spread or rate design issues in
subsequent proceedings.
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.7

7 The Company’s electric and natural gas weather normalization adjustment calculates the change in usage required
to adjust actual loads during the 2019 test period to the amount expected if weather had been normal. This adjustment
incorporates the effect of both heating and cooling (for electric) on weather-sensitive customer groups. The weather
adjustment is developed from a regression analysis of ten years of billed usage per customer and billing period heating
and cooling degree-day data. The resulting seasonal weather sensitivity factors (use-per-customer-per-heating-degree
day and use-per-customer-per-cooling-degree day) are applied to monthly test period customers and the difference
between normal heating/cooling degree-days and monthly test period observed heating/cooling degree-days.
Effective September 1, 2022 (Rate Year 2)
Change in Change in
Rate Schedule Margin Revenue Billing Revenue
General Service Schedule 101 2.2%1.6%
Large General Service Schedules 111/112 2.2%1.3%
Transportation Service Schedule 146 2.2%2.3%
Overall 2.2%1.5%
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 23

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 expla in 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 other proceeding, unless all Parties to the negotiation
agree to the contrary in writing.
27. The Parties submit this Stipulation to the Commission and recommend approval in
its entirety pursuant to RP 274. Parties shall support this Stipulation before the Commission, and
no Party shall appeal a Commission Order approving the Stipulation or an issue resolved by the
Stipulation. If this Stipulation is challenged by any person not a party to the Stipulation, the Parties
to this Stipulation reserve the right to file testimony, cross-examine witnesses and put on such case
as they deem appropriate to respond fully to the issues presented, including the right to raise issues
that are incorporated in the settlement terms embodied in this Stipulation. Notwithstanding this
reservation of rights, the Parties to this Stipulation agree that they will continue to support the
Commission’s adoption of the 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 right, upon
written notice to the Commission and the other Parties to this proceeding, within 14 days of the
date of such action by the Commission, to withdraw from this Stipulation. In such case, no Party
shall be bound or prejudiced by the terms of this Stipulation, and each Party shall be entitled to
seek reconsideration of the Commission's order, file testimony as it chooses, cross-examine
witnesses, and do all other things necessary to put on such case as it deems appropriate. In such
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 24

case, the Parties immediately will request the prompt reconvening of a prehearing conference for
purposes of establishing a procedural schedule for the completion of the case , in accordance with
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. Execution of this Stipulation shall not be deemed to constitute an 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 cost recovery employed in arriving at this Stipulation is appropriate for resolving any
issues in any other proceeding in the future. No findings of fact or conclusions of law other than
those stated herein shall be deemed to be implicit in this Stipulation.
31. The obligations of the Parties under this Stipulation are subject to the Commission's
approval of this Stipulation in accordance with 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.

DATED this 14th day of June, 2021.
A vista Corporation
By:�{/ avid.C Meyer
Attorney for A vista Corporation
Clearwater Paper Corporation
By: _____________ _ Peter Richardson
Attorney for Clearwater Paper Corporation
Community Action Partnership Association of Idaho, Inc.
By:. ___________ _ Brad Purdy Attorney for CAP AI
Walmart, Inc.
By: _____________ _ Vicki M. Baldwin Attorney for Walmart Inc.
Idaho Public Utilities Commission Staff
By: ____________ _ John R. Hammond Jr.
Deputy Attorney General
Idaho Forest Group LLC
By: ___________ _ Ronald Williams
Attorney for Idaho Forest Group LLC
Idaho Conservation League, Inc.
By: ____________ _
Ben Otto Attorney for Idaho Conservation League, Inc.
STIPULATION AND SETTLEMENT-AVU-E-21-01 & AVU-G-21-01 Page 25
DATED this day of June, 2021.
Avista Corporation Idaho Public Utilities Commission Staff
By:By:
David J.Meyer John R.Hammond Jr.
Attorney for Avista Corporation Deputy Attorney General
Clearwater Paper Corporation Idaho Forest Group LLC
By:By:
Peter Richardson Ronald Williams
Attorney for Clearwater Paper Attorneyfor Idaho Forest Group LLC
Corporation
Community Action Partnership Association Idaho Conservation League, Inc.
of Idaho,Inc.
By:By:
Brad Purdy Ben Otto
Attorneyfor CAPAI Attorneyfor Idaho Conservation
League, Inc.
Walmart, Inc.
By:
Vicki M.Baldwin
Attorneyfor Walmart Inc.
STIPULATION AND SETTLEMENT -AVU-E-21-01 & AVU-G-21-01 Page 25
11th
,Ø
DATED this/l day of June,202l
Avista Corporation
David J. Meyer
Attorney for Avista Corporation
ter C
Idaho Public Utilities Commission Staft
By
John R. Hammond Jr.
Deputy Attorney General
Idaho Forest Group LLC
B
By
C
B
Attomey for Clearwater Paper
Corporation
Community Action Partnership Association
of ldaho, [nc.
By:
Brad Purdy
Attorney for CAPAI
Ronald Williams
Attorney for Idaho Forest Group LLC
Idaho Conservation League, Inc
By
Ben Otto
Attorney for ldaho Conservation
League, Inc.
Vy'almart, Inc
By
Vicki M. Baldwin
Attorney for Walmart Inc.
STIPULATION AND SETTLEMENT _ AVU-E-2I -O I & AVU-G-2 I -01 Page 25
STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 25
DATED this _14th___ day of June, 2021.
Avista Corporation
By:
David J. Meyer Attorney for Avista Corporation
Idaho Public Utilities Commission Staff
By:
John R. Hammond Jr. Deputy Attorney General
By: Peter Richardson Attorney for Clearwater Paper
By: Ronald Williams Attorney for Idaho Forest Group LLC
of Idaho, Inc.
By:
Brad Purdy Attorney for CAPAI

By: Benjamin J. Otto
Attorney for Idaho Conservation
League, Inc.

By: Vicki M. Baldwin

STIPULATION AND SETTLEMENT – AVU-E-21-01 & AVU-G-21-01 Page 25

DATED this ____ day of June, 2021.

Avista Corporation

By:
David J. Meyer
Attorney for Avista Corporation

Idaho Public Utilities Commission Staff

By:
John R. Hammond Jr.
Deputy Attorney General

Clearwater Paper Corporation

By:
Peter Richardson
Attorney for Clearwater Paper
Corporation
Idaho Forest Group LLC

By:
Ronald Williams
Attorney for Idaho Forest Group LLC

Community Action Partnership Association
of Idaho, Inc.

By:
Brad Purdy
Attorney for CAPAI

Idaho Conservation League, Inc.

By:
Ben Otto
Attorney for Idaho Conservation
League, Inc.

Walmart, Inc.

By:
Vicki M. Baldwin
Attorney for Walmart Inc.

APPENDIX A
Avista Corp
AVU-E-21-01 Appendix A
PCA Authorized Expense and Retail Sales
2019 Normalized Loads
PCA Authorized Power Supply Expense - System Numbers (1)
Total January February March April May June July August September October November December
Account 555 - Purchased Power $75,558,267 $6,556,792 $7,435,932 $7,069,211 $7,433,801 $5,672,869 $5,579,483 $5,419,545 $5,937,659 $5,836,088 $5,942,565 $6,184,512 $6,489,810
Account 501 - Thermal Fuel $31,583,795 $3,087,726 $3,151,777 $2,749,966 $2,896,333 $2,060,445 $1,526,412 $1,782,225 $2,879,162 $3,146,005 $3,033,757 $2,874,156 $2,395,831
Account 537- MT Invasive Species $1,610,000 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167
Account 547 - Natural Gas Fuel $81,530,747 $10,790,239 $8,942,104 $7,474,530 $5,068,911 $4,095,763 $2,284,385 $3,117,887 $6,693,265 $7,977,571 $8,729,385 $8,223,214 $8,133,493
Account 557 - Other Expenses $631,627 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636
Account 565 - Transmission Expense $17,278,767 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897
Account 456 - Other Revenue -$6,290,910 -$265,977 -$633,351 -$664,038 -$880,329 -$385,474 -$657,028 -$615,703 -$524,310 -$514,471 -$290,007 -$311,801 -$548,421
Account 447 - Sale for Resale -$52,622,947 -$4,453,080 -$2,316,991 -$1,936,564 -$2,540,468 -$4,230,873 -$3,489,856 -$5,862,698 -$9,557,120 -$4,493,194 -$7,072,562 -$3,997,529 -$2,672,014
Power Supply Expense $149,279,346 $17,342,401 $18,206,171 $16,319,804 $13,604,948 $8,839,429 $6,870,095 $5,467,956 $7,055,356 $13,578,698 $11,969,838 $14,599,252 $15,425,398
Account 456 - Transmission Revenue (2)-$23,471,003 -$1,634,727 -$1,811,669 -$1,891,560 -$1,715,927 -$2,123,305 -$2,306,697 -$2,267,860 -$2,209,469 -$1,714,509 -$1,711,129 -$1,937,530 -$2,146,621
Total Authorized Expense $125,808,343 $15,707,673 $16,394,502 $14,428,244 $11,889,022 $6,716,125 $4,563,397 $3,200,095 $4,845,887 $11,864,189 $10,258,709 $12,661,722 $13,278,777
Idaho Only (no adjustment for Directly assigned)$43,227,747 $5,397,157 $5,633,151 $4,957,545 $4,085,068 $2,307,660 $1,567,983 $1,099,553 $1,665,047 $4,076,535 $3,524,893 $4,350,568 $4,562,588
PCA Authorized Idaho Retail Sales (3)
Total Idaho Retail Sales, MWh (4)2,966,810 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 210,200 227,542 262,248 292,013
2022 Load Change Adjustment Rate (5)$24.89 /MWh
2023 Load Change Adjustment Rate (5)$25.43 /MWh
(1) Multiply number by ROO current production/transmission allocation ratio of 34.36% to determine Idaho share.
(2) Transmission Revenue as discussed by Company Witness Schlect and updated for Settlement Revenue Requirement.
(3) Test Year Weather Normalized Idaho Retail Sales monthly data from Company witness Ms. Knox Revenue Normalization workpapers.
(4) For application of the LCAR, actual Idaho Retail Sales exclude Schedule 25P Block 2 volumes per the purchase and sale agreement approved by Order No. 34252.
(4) Rate Year 1 and Rate Year 2 Load Change Adjustment Rate discussed by Ms. Knox and updated for Settlement Revenue Requirement.
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX A Page 1 of 1
APPENDIX B
OTHER
RESIDENTIAL GENERAL SVC. LG. GEN. SVC. PUMPING SERVICE
TOTAL SCHEDULE 1 SCH. 11,12 SCH. 21,22 SCH. 31, 32 SCHEDULES
1 Total Normalized Test Year Revenue 244,590,000$ 113,042,000$ 36,636,000$ 47,822,000$ 5,527,000$ 41,563,000$
2 Settlement Revenue Change 10,599,000$ 5,551,000$ 1,587,000$ 2,069,000$ 239,000$ 1,153,000$
3 Total Rate Revenue (September 1, 2021) 255,189,000$ 118,593,000$ 38,223,000$ 49,891,000$ 5,766,000$ 42,716,000$
4 Normalized kWhs (Test Year) 2,966,809,875 1,175,514,618 386,398,071 621,475,710 60,323,839 723,097,636
5 Load Change Adjustment Rate (Ln 14) 0.02500$ 0.02500$ 0.02500$ 0.02500$ 0.02500$
6 Variable Power Supply Revenue (Ln 4 * Ln 5) 74,170,247$ 29,387,865$ 9,659,952$ 15,536,893$ 1,508,096$ 18,077,441$
6A Fixed Production and Transmission Rate per kWh (New Customers Only) 0.02445$ 0.02571$ 0.02226$ 0.01631$
6B Fixed Production and Transmission Revenue (New Customers Only)66,572,617$ 28,737,551$ 9,934,870$ 13,832,843$ 983,862$ 13,083,491$
7 Subtotal (Ln 3 - Ln 6) (Test Year Customers) 156,380,194$ 89,205,135$ 28,563,048$ 34,354,107$ 4,257,904$
7A Subtotal (Ln 3 - Ln 6 - Ln 6B) (New Customers) 102,891,068$ 60,467,583$ 18,628,179$ 20,521,264$ 3,274,042$
8 Customer Bills (Test Year) 1,612,121 1,317,789 264,377 12,718 17,237
9 Settlement Fixed Charges 6.00$ 13.00$ 425.00$ 11.00$
10 Fixed Charge Revenue (Ln 8 * Ln 9) 16,938,392$ 7,906,734$ 3,436,901$ 5,405,150$ 189,607$
11 Fixed Cost Adjustment Revenue (Ln 7 - Ln 10) (Test Year Customers) 139,441,802$ 81,298,401$ 25,126,147$ 28,948,957$ 4,068,297$
11A Fixed Cost Adjustment Revenue (Ln 7A - Ln 10) (New Customers) 85,952,676$ 52,560,849$ 15,191,278$ 15,116,114$ 3,084,435$
12 Load Change Adjustment Rate (Appendix A) $0.02489
13 Gross Up Factor for Revenue Related Exp 100.44%
14 Grossed Up Load Change Adjustment Rate $0.02500
Residential Non-Residential Group
15 Average Number of Customers (Line 8 / 12) 109,816 24,528
16 Annual kWh 1,175,514,618 1,068,197,621
17 Basic Charge Revenues 7,906,734 9,031,658
18 Customer Bills 1,317,789 294,332
19 Average Basic Charge $6.00 $30.69
20 Average Fixed Production and Transmission Rate per kWh (Line 6B / Line 4) $0.02445 $0.02317
Excluded From
Fixed Cost
Adjustment
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Electric
AVU-E-21-01 Year 1 Rates Effective 09/01/2021
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B Page 1 - Baseline
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 81,298,401$ 58,143,401$
2 Test Year Number of Customers Revenue Data 109,816 24,528
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 740.32$ 2,370.52$
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 52,560,849$ 33,391,827$
2 Test Year Number of Customers Revenue Data 109,816 24,528
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 478.63$ 1,361.39$
* Schedules 11, 12, 21, 22, 31, and 32.
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer - Electric
AVU-E-21-01 Year 1 Rates Effective 09/01/2021
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B Page 2 - Fixed Cost Adjust. RPC
Line
No. Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1 Electric Sales
2 Residential
3 - Weather-Normalized kWh Sales Monthly Test Year 132,284,362 108,987,621 105,012,726 88,983,622 81,059,355 75,162,338 89,617,523 87,968,037 69,480,502 82,472,613 116,661,087 137,824,832 1,175,514,618
4 - % of Annual Total % of Total 11.25% 9.27% 8.93% 7.57% 6.90% 6.39% 7.62% 7.48% 5.91% 7.02% 9.92% 11.72% 100.00%
5
6 Non-Residential*
7 - Weather-Normalized kWh Sales Monthly Test Year 94,021,723 92,525,334 82,366,439 85,887,667 83,981,137 87,574,712 94,899,313 95,392,829 82,590,295 85,861,800 88,716,965 94,379,406 1,068,197,621
8 - % of Annual Total % of Total 8.80% 8.66% 7.71% 8.04% 7.86% 8.20% 8.88% 8.93% 7.73% 8.04% 8.31% 8.84% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer ("RPC")
12 For Test Year Existing Customers
13 Residential
14 - Fixed Cost Adj. Revenue per Customer Page 2 740.32$
15 - Monthly Fixed Cost Adj. Revenue per Customer (4) x (14) 83.31$ 68.64$ 66.14$ 56.04$ 51.05$ 47.34$ 56.44$ 55.40$ 43.76$ 51.94$ 73.47$ 86.80$ 740.32$
16
17 Non-Residential*
18 - Fixed Cost Adj. Revenue per Customer Page 2 2,370.52$
19 - Monthly Fixed Cost Adj. Revenue per Customer (8) x (18) 208.65$ 205.33$ 182.79$ 190.60$ 186.37$ 194.34$ 210.60$ 211.69$ 183.28$ 190.54$ 196.88$ 209.44$ 2,370.52$
20
21
22 For New Customers
23 Residential
24 - Fixed Cost Adj. Revenue per Customer Page 2 478.63$
25 - Monthly Fixed Cost Adj. Revenue per Customer (4) x (24) 53.86$ 44.38$ 42.76$ 36.23$ 33.00$ 30.60$ 36.49$ 35.82$ 28.29$ 33.58$ 47.50$ 56.12$ 478.63$
26
27 Non-Residential*
28 - Fixed Cost Adj. Revenue per Customer Page 2 1,361.39$
29 - Monthly Fixed Cost Adj. Revenue per Customer (8) x (28) 119.83$ 117.92$ 104.97$ 109.46$ 107.03$ 111.61$ 120.95$ 121.58$ 105.26$ 109.43$ 113.07$ 120.28$ 1,361.39$
* Schedules 11, 12, 21, 22, 31, and 32.
30 Normalized Test Year Usage
31 Residential Schedule 001 132,284,362 108,987,621 105,012,726 88,983,622 81,059,355 75,162,338 89,617,523 87,968,037 69,480,502 82,472,613 116,661,087 137,824,832 1,175,514,618
32 General Svc Schedule 011/012 37,512,684 34,483,637 31,547,959 29,969,328 28,615,170 28,655,762 32,462,096 32,310,453 27,725,399 30,148,267 34,703,362 38,263,954 386,398,071
33 Large Gen Svc Schedule 021/022 53,135,539 54,267,415 47,779,287 52,193,481 50,606,724 51,717,035 53,504,746 53,806,034 48,341,847 52,406,598 51,331,705 52,385,299 621,475,710
34 Extra Large Gen Schedule 25 27,739,144 26,114,252 27,924,581 26,551,095 26,437,030 26,012,154 26,898,632 27,389,883 25,650,252 28,365,190 26,307,031 26,907,171 322,296,414
35 Extra Large Gen Schedule 25P 35,210,010 30,823,170 35,740,380 31,016,760 32,290,770 29,648,650 32,657,540 39,269,540 31,549,600 29,938,810 29,702,540 31,900,980 389,748,750
36 Pumping Schedule 31/32 3,373,500 3,774,281 3,039,193 3,724,859 4,759,244 7,201,915 8,932,472 9,276,342 6,523,050 3,306,935 2,681,898 3,730,153 60,323,839
37 Street and Area Lights 984,019 889,945 894,132 934,270 887,809 912,322 943,582 912,538 929,011 903,710 860,864 1,000,270 11,052,472
38 Total Normalized Test Year Usage 290,239,258 259,340,322 251,938,257 233,373,415 224,656,101 219,310,175 245,016,590 250,932,827 210,199,659 227,542,123 262,248,487 292,012,659 2,966,809,875
39
40 Normalized Test Year Customer Bills
41 Residential Schedule 001 109,298 109,305 109,387 109,363 109,475 109,301 109,687 109,875 110,121 110,481 110,584 110,912 1,317,789
42 General Svc Schedule 011/012 21,974 21,826 21,945 21,934 22,073 21,883 22,111 22,109 22,018 22,318 22,180 22,006 264,377
43 Large Gen Svc Schedule 021/022 1,073 1,063 1,071 1,066 1,070 1,058 1,061 1,052 1,053 1,055 1,045 1,051 12,718
44 Extra Large Gen Schedule 25 11 11 11 11 11 11 11 11 11 11 11 11 132
45 Extra Large Gen Schedule 25P 1 1 1 1 1 1 1 1 1 1 1 1 12
46 Pumping Schedule 31/32 1,449 1,411 1,437 1,430 1,453 1,432 1,448 1,435 1,423 1,455 1,423 1,441 17,237
47 Street and Area Lights 171 171 170 172 171 171 171 173 174 174 171 171 2,060
48 Total Normalized Test Year Customer Bills 133,977 133,788 134,022 133,977 134,254 133,857 134,490 134,656 134,801 135,495 135,415 135,593 1,614,325
49
50 Test Year Average Usage per Customer
51 Residential 1,210 997 960 814 740 688 817 801 631 746 1,055 1,243 10,702 892
52 Non-Residential 3,838 3,808 3,368 3,516 3,414 3,593 3,855 3,878 3,372 3,458 3,599 3,853 43,552 3,629
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Electric
AVU-E-21-01 Year 1 Rates Effective 09/01/2021
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B Page 3 - Shaping
Sumcost AVISTA UTILITIES Idaho Jurisdiction Effective
Scenario: AVU-E-21-01 Company RY1 Settlement Case Revenue to Cost by Functional Component Summary Electric Utility 09/01/21
Load Factor Peak Credit For the Twelve Months Ended December 31, 2019
Transmission by Demand
(b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m)
Residential General Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch 01 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49
Functional Cost Components at Current Return by Schedule
1 Production 110,368,920 45,026,607 15,016,248 23,050,652 11,049,719 13,844,812 2,036,686 344,196
2 Transmission 25,402,086 10,674,724 3,858,465 5,293,989 2,178,153 2,978,357 377,184 41,215
3 Distribution 60,662,792 31,638,712 10,416,920 11,566,617 1,899,251 356,741 2,070,841 2,713,709
4 Common 48,156,202 25,701,956 7,344,367 7,910,742 2,748,877 2,811,090 1,042,290 596,881
5 Total Current Rate Revenue 244,590,000 113,042,000 36,636,000 47,822,000 17,876,000 19,991,000 5,527,000 3,696,000
Expressed as $/kWh
6 Production $0.03720 $0.03830 $0.03886 $0.03709 $0.03428 $0.03552 $0.03376 $0.03114
7 Transmission $0.00856 $0.00908 $0.00999 $0.00852 $0.00676 $0.00764 $0.00625 $0.00373
8 Distribution $0.02045 $0.02691 $0.02696 $0.01861 $0.00589 $0.00092 $0.03433 $0.24553
9 Common $0.01623 $0.02186 $0.01901 $0.01273 $0.00853 $0.00721 $0.01728 $0.05400
10 Total Current Melded Rates $0.08244 $0.09616 $0.09481 $0.07695 $0.05546 $0.05129 $0.09162 $0.33440
Functional Cost Components at Uniform Current Return
11 Production 110,013,540 46,088,518 14,398,158 23,040,476 11,222,907 12,911,968 2,034,273 317,239
12 Transmission 25,351,944 11,671,020 3,328,994 5,285,340 2,310,238 2,349,472 375,534 31,346
13 Distribution 60,924,911 33,569,000 9,387,597 11,551,429 1,987,653 289,171 2,063,904 2,076,157
14 Common 48,299,605 26,424,297 6,990,480 7,906,701 2,799,143 2,592,739 1,040,854 545,390
15 Total Uniform Current Cost 244,590,000 117,752,834 34,105,230 47,783,946 18,319,940 18,143,351 5,514,565 2,970,133
Expressed as $/kWh
16 Production $0.03708 $0.03921 $0.03726 $0.03707 $0.03482 $0.03313 $0.03372 $0.02870
17 Transmission $0.00855 $0.00993 $0.00862 $0.00850 $0.00717 $0.00603 $0.00623 $0.00284
18 Distribution $0.02054 $0.02856 $0.02430 $0.01859 $0.00617 $0.00074 $0.03421 $0.18785
19 Common $0.01628 $0.02248 $0.01809 $0.01272 $0.00868 $0.00665 $0.01725 $0.04935
20 Total Current Uniform Melded Rates $0.08244 $0.10017 $0.08826 $0.07689 $0.05684 $0.04655 $0.09142 $0.26873
21 Revenue to Cost Ratio at Current Rates 1.00 0.96 1.07 1.00 0.98 1.10 1.00 1.24
Functional Cost Components at Proposed Return by Schedule
22 Production 113,026,267 46,278,258 15,403,950 23,604,126 11,351,741 13,954,944 2,083,069 350,179
23 Transmission 27,716,178 11,848,469 4,190,418 5,764,126 2,408,383 3,052,489 408,889 43,403
24 Distribution 64,844,884 33,912,998 11,062,310 12,392,271 2,053,348 364,706 2,204,141 2,855,111
25 Common 49,601,671 26,553,275 7,566,322 8,130,477 2,836,528 2,836,860 1,069,901 608,307
26 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
Expressed as $/kWh
27 Production $0.03810 $0.03937 $0.03987 $0.03798 $0.03522 $0.03580 $0.03453 $0.03168
28 Transmission $0.00934 $0.01008 $0.01084 $0.00927 $0.00747 $0.00783 $0.00678 $0.00393
29 Distribution $0.02186 $0.02885 $0.02863 $0.01994 $0.00637 $0.00094 $0.03654 $0.25832
30 Common $0.01672 $0.02259 $0.01958 $0.01308 $0.00880 $0.00728 $0.01774 $0.05504
31 Total Proposed Melded Rates $0.08601 $0.10089 $0.09892 $0.08028 $0.05787 $0.05185 $0.09558 $0.34897
Functional Cost Components at Uniform Requested Return
32 Production 112,771,344 47,243,858 14,759,089 23,618,052 11,504,241 13,235,644 2,085,268 325,192
33 Transmission 27,705,287 12,754,405 3,638,015 5,775,962 2,524,690 2,567,567 410,393 34,256
34 Distribution 64,988,079 35,668,217 9,988,404 12,413,055 2,131,190 312,604 2,210,464 2,264,145
35 Common 49,724,290 27,210,102 7,197,108 8,136,007 2,880,789 2,668,494 1,071,210 560,580
36 Total Uniform Cost 255,189,000 122,876,581 35,582,617 49,943,075 19,040,910 18,784,309 5,777,335 3,184,173
Expressed as $/kWh
37 Production $0.03801 $0.04019 $0.03820 $0.03800 $0.03569 $0.03396 $0.03457 $0.02942
38 Transmission $0.00934 $0.01085 $0.00942 $0.00929 $0.00783 $0.00659 $0.00680 $0.00310
39 Distribution $0.02191 $0.03034 $0.02585 $0.01997 $0.00661 $0.00080 $0.03664 $0.20485
40 Common $0.01676 $0.02315 $0.01863 $0.01309 $0.00894 $0.00685 $0.01776 $0.05072
41 Total Uniform Melded Rates $0.08601 $0.10453 $0.09209 $0.08036 $0.05908 $0.04820 $0.09577 $0.28810
42 Revenue to Cost Ratio at Proposed Rates 1.00 0.97 1.07 1.00 0.98 1.08 1.00 1.21
43 Current Revenue to Proposed Cost Ratio 0.96 0.92 1.03 0.96 0.94 1.06 0.96 1.16
44 Target Revenue Increase 10,599,000 9,835,000 (1,053,000) 2,121,000 1,165,000 (1,207,000) 250,000 (512,000)
File: IDElec COS RY 1 Settlement Case AVU-E-21-01.xlsm / Sumcost Exhibits Page 2 of 4
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B Page 4 - Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Electric System
TWELVE MONTHS ENDED DECEMBER 31, 2019
Line
No.Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.002401 0.002401
3 Commission Fees 0.001953 0.001953
4 Idaho Income Tax 0.046024
5 Total Expenses 0.050378 0.004354
6 Net Operating Income Before FIT 0.949622 0.995646
7 Federal Income Tax @ 21%0.199421
8 REVENUE CONVERSION FACTOR 0.750201
9 Gross Up Factor for Revenue Related Expenses 1.0044
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B Page 5 - Rev Conversion Factor
APPENDIX C
OTHER
RESIDENTIAL GENERAL SVC. LG. GEN. SVC. PUMPING SERVICE
TOTAL SCHEDULE 1 SCH. 11,12 SCH. 21,22 SCH. 31, 32 SCHEDULES
1 Total Normalized Test Year Revenue 244,590,000$ 113,042,000$ 36,636,000$ 47,822,000$ 5,527,000$ 41,563,000$
2 Settlement Revenue Change Year 1 10,599,000$ 5,550,000$ 1,587,000$ 2,069,000$ 239,000$ 1,154,000$
2A Settlement Revenue Change Year 2 8,000,000$ 5,088,000$ 302,000$ 1,566,000$ 181,000$ 863,000$
3 Total Rate Revenue (September 1, 2022)263,189,000$ 123,680,000$ 38,525,000$ 51,457,000$ 5,947,000$ 43,580,000$
4 Normalized kWhs (Test Year)2,966,809,875 1,175,514,618 386,398,071 621,475,710 60,323,839 723,097,636
5 Load Change Adjustment Rate (Ln 14)0.02554$ 0.02554$ 0.02554$ 0.02554$ 0.02554$
6 Variable Power Supply Revenue (Ln 4 * Ln 5)75,772,324$ 30,022,643$ 9,868,607$ 15,872,490$ 1,540,671$ 18,467,914$
6A Fixed Production and Transmission Rate per kWh (New Customers Only)0.02590$ 0.02571$ 0.02302$ 0.01689$
6B Fixed Production and Transmission Revenue 68,894,635$ 30,440,212$ 9,932,774$ 14,307,080$ 1,019,058$ 13,195,512$
7 Subtotal (Ln 3 - Ln 6)(Test Year Customers) 162,304,589$ 93,657,357$ 28,656,393$ 35,584,510$ 4,406,329$
7A Subtotal (Ln 3 - Ln 6 - Ln 6B)(New Customers) 106,605,466$ 63,217,145$ 18,723,619$ 21,277,431$ 3,387,271$
8 Customer Bills (Test Year)1,612,121 1,317,789 264,377 12,718 17,237
9 Settlement Fixed Charges 7.00$ 15.00$ 425.00$ 13.00$
10 Fixed Charge Revenue (Ln 8 * Ln 9)18,819,409$ 9,224,523$ 3,965,655$ 5,405,150$ 224,081$
11 Fixed Cost Adjustment Revenue (Ln 7 - Ln 10) (Test Year Customers) 143,485,180$ 84,432,834$ 24,690,738$ 30,179,360$ 4,182,248$
11A Fixed Cost Adjustment Revenue (Ln 7A - Ln 10) (New Customers) 87,786,057$ 53,992,622$ 14,757,964$ 15,872,281$ 3,163,190$
12 Load Change Adjustment Rate (Appendix A)$0.02543
13 Gross Up Factor for Revenue Related Exp 100.44%
14 Grossed Up Load Change Adjustment Rate $0.02554
Residential Non-Residential Group
15 Average Number of Customers (Line 8 / 12)109,816 24,528
16 Annual kWh 1,175,514,618 1,068,197,621
17 Basic Charge Revenues 9,224,523 9,594,886
18 Customer Bills 1,317,789 294,332
19 Average Basic Charge $7.00 $32.60
20 Average Fixed Production and Transmission Rate per kWh (Line 6B / Line 4)$0.02590 $0.02365
Excluded From
Fixed Cost
Adjustment
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Electric
AVU-E-21-01 Year 2 Rates Effective 09/01/2022
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX C Page 1 - Baseline
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 84,432,834$ 59,052,347$
2 Test Year Number of Customers Revenue Data 109,816 24,528
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 768.86$ 2,407.58$
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 53,992,622$ 33,793,435$
2 Test Year Number of Customers Revenue Data 109,816 24,528
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 491.67$ 1,377.77$
* Schedules 11, 12, 21, 22, 31, and 32.
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer - Electric
AVU-E-21-01 Year 2 Rates Effective 09/01/2022
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX C Page 2 - Fixed Cost Adjust. RPC
Line
No. Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1 Electric Sales
2 Residential
3 - Weather-Normalized kWh Sales Monthly Test Year 132,284,362 108,987,621 105,012,726 88,983,622 81,059,355 75,162,338 89,617,523 87,968,037 69,480,502 82,472,613 116,661,087 137,824,832 1,175,514,618
4 - % of Annual Total % of Total 11.25% 9.27% 8.93% 7.57% 6.90% 6.39% 7.62% 7.48% 5.91% 7.02% 9.92% 11.72% 100.00%
5
6 Non-Residential*
7 - Weather-Normalized kWh Sales Monthly Test Year 94,021,723 92,525,334 82,366,439 85,887,667 83,981,137 87,574,712 94,899,313 95,392,829 82,590,295 85,861,800 88,716,965 94,379,406 1,068,197,621
8 - % of Annual Total % of Total 8.80% 8.66% 7.71% 8.04% 7.86% 8.20% 8.88% 8.93% 7.73% 8.04% 8.31% 8.84% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer ("RPC")
12 For Test Year Existing Customers
13 Residential
14 - Fixed Cost Adj. Revenue per Customer Page 2 768.86$
15 - Monthly Fixed Cost Adj. Revenue per Customer (4) x (14) 86.52$ 71.28$ 68.68$ 58.20$ 53.02$ 49.16$ 58.62$ 57.54$ 45.44$ 53.94$ 76.30$ 90.15$ 768.86$
16
17 Non-Residential*
18 - Fixed Cost Adj. Revenue per Customer Page 2 2,407.58$
19 - Monthly Fixed Cost Adj. Revenue per Customer (8) x (18) 211.91$ 208.54$ 185.64$ 193.58$ 189.28$ 197.38$ 213.89$ 215.00$ 186.15$ 193.52$ 199.96$ 212.72$ 2,407.58$
20
21
22 For New Customers
23 Residential
24 - Fixed Cost Adj. Revenue per Customer Page 2 491.67$
25 - Monthly Fixed Cost Adj. Revenue per Customer (4) x (24) 55.33$ 45.59$ 43.92$ 37.22$ 33.90$ 31.44$ 37.48$ 36.79$ 29.06$ 34.49$ 48.79$ 57.65$ 491.67$
26
27 Non-Residential*
28 - Fixed Cost Adj. Revenue per Customer Page 2 1,377.77$
29 - Monthly Fixed Cost Adj. Revenue per Customer (8) x (28) 121.27$ 119.34$ 106.24$ 110.78$ 108.32$ 112.95$ 122.40$ 123.04$ 106.53$ 110.75$ 114.43$ 121.73$ 1,377.77$
* Schedules 11, 12, 21, 22, 31, and 32.
30 Normalized Test Year Usage
31 Residential Schedule 001 132,284,362 108,987,621 105,012,726 88,983,622 81,059,355 75,162,338 89,617,523 87,968,037 69,480,502 82,472,613 116,661,087 137,824,832 1,175,514,618
32 General Svc Schedule 011/012 37,512,684 34,483,637 31,547,959 29,969,328 28,615,170 28,655,762 32,462,096 32,310,453 27,725,399 30,148,267 34,703,362 38,263,954 386,398,071
33 Large Gen Svc Schedule 021/022 53,135,539 54,267,415 47,779,287 52,193,481 50,606,724 51,717,035 53,504,746 53,806,034 48,341,847 52,406,598 51,331,705 52,385,299 621,475,710
34 Extra Large Gen Schedule 25 27,739,144 26,114,252 27,924,581 26,551,095 26,437,030 26,012,154 26,898,632 27,389,883 25,650,252 28,365,190 26,307,031 26,907,171 322,296,414
35 Extra Large Gen Schedule 25P 35,210,010 30,823,170 35,740,380 31,016,760 32,290,770 29,648,650 32,657,540 39,269,540 31,549,600 29,938,810 29,702,540 31,900,980 389,748,750
36 Pumping Schedule 31/32 3,373,500 3,774,281 3,039,193 3,724,859 4,759,244 7,201,915 8,932,472 9,276,342 6,523,050 3,306,935 2,681,898 3,730,153 60,323,839
37 Street and Area Lights 984,019 889,945 894,132 934,270 887,809 912,322 943,582 912,538 929,011 903,710 860,864 1,000,270 11,052,472
38 Total Normalized Test Year Usage 290,239,258 259,340,322 251,938,257 233,373,415 224,656,101 219,310,175 245,016,590 250,932,827 210,199,659 227,542,123 262,248,487 292,012,659 2,966,809,875
39
40 Normalized Test Year Customer Bills
41 Residential Schedule 001 109,298 109,305 109,387 109,363 109,475 109,301 109,687 109,875 110,121 110,481 110,584 110,912 1,317,789
42 General Svc Schedule 011/012 21,974 21,826 21,945 21,934 22,073 21,883 22,111 22,109 22,018 22,318 22,180 22,006 264,377
43 Large Gen Svc Schedule 021/022 1,073 1,063 1,071 1,066 1,070 1,058 1,061 1,052 1,053 1,055 1,045 1,051 12,718
44 Extra Large Gen Schedule 25 11 11 11 11 11 11 11 11 11 11 11 11 132
45 Extra Large Gen Schedule 25P 1 1 1 1 1 1 1 1 1 1 1 1 12
46 Pumping Schedule 31/32 1,449 1,411 1,437 1,430 1,453 1,432 1,448 1,435 1,423 1,455 1,423 1,441 17,237
47 Street and Area Lights 171 171 170 172 171 171 171 173 174 174 171 171 2,060
48 Total Normalized Test Year Customer Bills 133,977 133,788 134,022 133,977 134,254 133,857 134,490 134,656 134,801 135,495 135,415 135,593 1,614,325
49
50 Test Year Average Usage per Customer
51 Residential 1,210 997 960 814 740 688 817 801 631 746 1,055 1,243 10,702 892
52 Non-Residential 3,838 3,808 3,368 3,516 3,414 3,593 3,855 3,878 3,372 3,458 3,599 3,853 43,552 3,629
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Electric
AVU-E-21-01 Year 2 Rates Effective 09/01/2022
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX C Page 3 - Shaping
Sumcost AVISTA UTILITIES Idaho Jurisdiction Effective
Scenario: AVU-E-21-01 Company RY2 Settlement Case Revenue to Cost by Functional Component Summary Electric Utility 09/01/22
Load Factor Peak Credit For the Twelve Months Ended December 31, 2019
Transmission by Demand
(b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m)
Residential General Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch 01 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49
Functional Cost Components at Current Return by Schedule
1 Production 110,722,222 45,165,458 15,095,677 23,126,547 11,061,847 13,880,257 2,045,229 347,207
2 Transmission 25,005,064 10,503,778 3,823,344 5,212,580 2,126,785 2,924,727 372,613 41,237
3 Distribution 59,870,874 31,258,713 10,265,722 11,390,170 1,881,260 345,740 2,043,705 2,685,564
4 Common 48,991,841 26,114,051 7,451,258 8,092,703 2,806,108 2,840,276 1,065,452 621,993
5 Total Current Rate Revenue 244,590,000 113,042,000 36,636,000 47,822,000 17,876,000 19,991,000 5,527,000 3,696,000
Expressed as $/kWh
6 Production $0.03732 $0.03842 $0.03907 $0.03721 $0.03432 $0.03561 $0.03390 $0.03141
7 Transmission $0.00843 $0.00894 $0.00989 $0.00839 $0.00660 $0.00750 $0.00618 $0.00373
8 Distribution $0.02018 $0.02659 $0.02657 $0.01833 $0.00584 $0.00089 $0.03388 $0.24298
9 Common $0.01651 $0.02221 $0.01928 $0.01302 $0.00871 $0.00729 $0.01766 $0.05628
10 Total Current Melded Rates $0.08244 $0.09616 $0.09481 $0.07695 $0.05546 $0.05129 $0.09162 $0.33440
Functional Cost Components at Uniform Current Return
11 Production 110,400,961 46,250,822 14,448,863 23,121,615 11,262,429 12,957,439 2,041,437 318,357
12 Transmission 24,983,246 11,501,286 3,280,580 5,208,474 2,276,639 2,315,304 370,072 30,890
13 Distribution 60,072,101 33,106,391 9,255,371 11,383,191 1,979,483 281,444 2,033,407 2,032,815
14 Common 49,133,692 26,805,956 7,104,313 8,090,868 2,860,666 2,638,689 1,063,336 569,865
15 Total Uniform Current Cost 244,590,000 117,664,455 34,089,127 47,804,148 18,379,216 18,192,875 5,508,251 2,951,927
Expressed as $/kWh
16 Production $0.03721 $0.03935 $0.03739 $0.03720 $0.03494 $0.03325 $0.03384 $0.02880
17 Transmission $0.00842 $0.00978 $0.00849 $0.00838 $0.00706 $0.00594 $0.00613 $0.00279
18 Distribution $0.02025 $0.02816 $0.02395 $0.01832 $0.00614 $0.00072 $0.03371 $0.18392
19 Common $0.01656 $0.02280 $0.01839 $0.01302 $0.00888 $0.00677 $0.01763 $0.05156
20 Total Current Uniform Melded Rates $0.08244 $0.10010 $0.08822 $0.07692 $0.05703 $0.04668 $0.09131 $0.26708
21 Revenue to Cost Ratio at Current Rates 1.00 0.96 1.07 1.00 0.97 1.10 1.00 1.25
Functional Cost Components at Proposed Return by Schedule
22 Production 115,535,712 47,663,877 15,575,598 24,131,100 11,604,466 14,072,313 2,130,211 358,147
23 Transmission 29,131,247 12,798,979 4,225,782 6,048,469 2,531,980 3,051,362 429,518 45,157
24 Distribution 67,049,733 35,510,471 11,014,958 12,811,022 2,146,862 359,102 2,274,383 2,932,935
25 Common 51,472,308 27,706,673 7,708,662 8,466,409 2,953,692 2,882,224 1,112,888 641,761
26 Total Proposed Rate Revenue 263,189,000 123,680,000 38,525,000 51,457,000 19,237,000 20,365,000 5,947,000 3,978,000
Expressed as $/kWh
27 Production $0.03894 $0.04055 $0.04031 $0.03883 $0.03601 $0.03611 $0.03531 $0.03240
28 Transmission $0.00982 $0.01089 $0.01094 $0.00973 $0.00786 $0.00783 $0.00712 $0.00409
29 Distribution $0.02260 $0.03021 $0.02851 $0.02061 $0.00666 $0.00092 $0.03770 $0.26536
30 Common $0.01735 $0.02357 $0.01995 $0.01362 $0.00916 $0.00740 $0.01845 $0.05806
31 Total Proposed Melded Rates $0.08871 $0.10521 $0.09970 $0.08280 $0.05969 $0.05225 $0.09858 $0.35992
Functional Cost Components at Uniform Requested Return
32 Production 115,418,248 48,352,739 15,105,506 24,172,401 11,774,262 13,546,303 2,134,212 332,825
33 Transmission 29,177,343 13,432,080 3,831,312 6,082,854 2,658,833 2,703,988 432,199 36,076
34 Distribution 67,030,991 36,683,161 10,280,654 12,869,466 2,230,009 322,453 2,285,250 2,359,998
35 Common 51,562,418 28,145,813 7,456,510 8,481,774 2,999,875 2,767,318 1,115,121 596,007
36 Total Uniform Cost 263,189,000 126,613,794 36,673,982 51,606,495 19,662,980 19,340,063 5,966,782 3,324,905
Expressed as $/kWh
37 Production $0.03890 $0.04113 $0.03909 $0.03890 $0.03653 $0.03476 $0.03538 $0.03011
38 Transmission $0.00983 $0.01143 $0.00992 $0.00979 $0.00825 $0.00694 $0.00716 $0.00326
39 Distribution $0.02259 $0.03121 $0.02661 $0.02071 $0.00692 $0.00083 $0.03788 $0.21353
40 Common $0.01738 $0.02394 $0.01930 $0.01365 $0.00931 $0.00710 $0.01849 $0.05393
41 Total Uniform Melded Rates $0.08871 $0.10771 $0.09491 $0.08304 $0.06101 $0.04962 $0.09891 $0.30083
42 Revenue to Cost Ratio at Proposed Rates 1.00 0.98 1.05 1.00 0.98 1.05 1.00 1.20
43 Current Revenue to Proposed Cost Ratio 0.93 0.89 1.00 0.93 0.91 1.03 0.93 1.11
44 Target Revenue Increase 18,599,000 13,572,000 38,000 3,784,000 1,787,000 (651,000) 440,000 (371,000)
File: IDElec COS RY 2 Settlement Case AVU-E-21-01.xlsm / Sumcost Exhibits Page 2 of 4
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX C Page 4 - Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Electric System
TWELVE MONTHS ENDED DECEMBER 31, 2019
Line
No.Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.002401 0.002401
3 Commission Fees 0.001953 0.001953
4 Idaho Income Tax 0.046024
5 Total Expenses 0.050378 0.004354
6 Net Operating Income Before FIT 0.949622 0.995646
7 Federal Income Tax @ 21%0.199421
8 REVENUE CONVERSION FACTOR 0.750201
9 Gross Up Factor for Revenue Related Expenses 1.0044
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX C Page 5 - Rev Conversion Factor
APPENDIX D
GENERAL LARGE GENERAL OTHER
SERVICE SERVICE SERVICE
TOTAL SCHEDULE 101 SCH. 111/112 SCHEDULES
1 Total Staff Adjusted Normalized Test Year Revenue 43,770,000$ 35,787,000$ 7,395,000$ 588,000$
2 Settlement Revenue Change (1,621,000)$ (1,328,000)$ (275,000)$ (18,000)$
3 Total Base Rate Revenue (September 1, 2021) 42,149,000$ 34,459,000$ 7,120,000$ 570,000$
4 Normalized Therms (Test Year) 151,139,637 63,958,196 25,554,168 61,627,274
5 WACOG Rate Embedded in Base Rates -$ -$ -$ -$
6 Variable Gas Cost Revenue (Ln 4 * Ln 5) -$ -$ -$ -$
6A (New Customers Only) 0.02812$ 0.03034$
6B (New Customers Only) 2,646,377$ 1,798,745$ 775,377$ 72,254$
7 Subtotal (Ln 3 - Ln 6) (Test Year Customers) 41,579,000$ 34,459,000$ 7,120,000$ Excluded From
7A Subtotal (Ln 3 - Ln 6 - Ln 6B) (New Customers) 39,004,878$ 32,660,255$ 6,344,623$ Fixed Cost
Adjustment
8 Customer Bills (Test Year) 1,030,478 1,012,322 18,156
9 Settlement Fixed Charges 6.00$ 102.03$
10 Fixed Charge Revenue (Ln 8 * Ln 9) 7,926,389$ 6,073,932$ 1,852,457$
11 Fixed Cost Adjustment Revenue (Ln 7 - Ln 10) (Test Year Customers) 33,652,611$ 28,385,068$ 5,267,543$
11A Fixed Cost Adjustment Revenue (Ln 7A - Ln 10) (New Customers) 31,078,489$ 26,586,323$ 4,492,167$
Residential Non-Residential Group
12 Average Number of Customers (Line 8 / 12) 84,360 1,513
13 Annual Therms 63,958,196 25,554,168
14 Basic Charge Revenues 6,073,932 1,852,457
15 Customer Bills 1,012,322 18,156
16 Average Basic Charge $6.00 $102.03
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Natural Gas
AVU-G-21-01 Year 1 Rates Effective 09/01/2021
Fixed Production and Underground Storage
Rate per Therm
Fixed Production and Underground Storage
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX D Page 1 - Baseline
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 28,385,068$ 5,267,543$
2 Test Year Number of Customers Revenue Data 84,360 1,513
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 336.47$ 3,481.52$
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 26,586,323$ 4,492,167$
2 Test Year Number of Customers Revenue Data 84,360 1,513
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 315.15$ 2,969.05$
* Schedules 111 and 112.
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 09/01/2021
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX D Page 2 - Fixed Cost Adjust. RPC
Line No. Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1 Natural Gas Sales
2 Residential
3 - Weather-Normalized Therm Delivery Volume Monthly Test Year 10,207,677 9,143,661 6,691,852 4,768,159 3,097,450 1,797,357 1,284,751 1,302,859 1,431,979 5,115,554 8,588,431 10,528,466 63,958,196
4 - % of Annual Total % of Total 15.96% 14.30% 10.46% 7.46% 4.84% 2.81% 2.01% 2.04% 2.24% 8.00% 13.43% 16.46% 100.00%
5
6 Non-Residential Sales*
7 - Weather-Normalized Therm Delivery Volume Monthly Test Year 3,379,095 3,130,057 2,473,097 1,999,977 1,434,946 1,214,576 1,227,172 1,279,940 1,385,404 2,085,821 2,794,747 3,149,337 25,554,168
8 - % of Annual Total % of Total 13.22% 12.25% 9.68% 7.83% 5.62% 4.75% 4.80% 5.01% 5.42% 8.16% 10.94% 12.32% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer ("RPC")
12 For Test Year Existing Customers
13 Residential
14 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 336.47$
15 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (4) x (14) 53.70$ 48.10$ 35.20$ 25.08$ 16.30$ 9.46$ 6.76$ 6.85$ 7.53$ 26.91$ 45.18$ 55.39$ 336.47$
16
17 Non-Residential Sales*
18 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 3,481.52$
19 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (8) x (18) 460.37$ 426.44$ 336.94$ 272.48$ 195.50$ 165.47$ 167.19$ 174.38$ 188.75$ 284.17$ 380.76$ 429.07$ 3,481.52$
20
21
22 For New Customers
23 Residential
24 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 315.15$
25 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (4) x (24) 50.30$ 45.05$ 32.97$ 23.49$ 15.26$ 8.86$ 6.33$ 6.42$ 7.06$ 25.21$ 42.32$ 51.88$ 315.15$
26
27 Non-Residential Sales*
28 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 2,969.05$
29 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (8) x (28) 392.61$ 363.67$ 287.34$ 232.37$ 166.72$ 141.12$ 142.58$ 148.71$ 160.97$ 242.34$ 324.71$ 365.91$ 2,969.05$
* Schedules 111 and 112.
30 Normalized Test Year Usage
31 Small Service Schedule 101 10,207,677 9,143,661 6,691,852 4,768,159 3,097,450 1,797,357 1,284,751 1,302,859 1,431,979 5,115,554 8,588,431 10,528,466 63,958,196
32 Large Service Schedule 111/112 3,379,095 3,130,057 2,473,097 1,999,977 1,434,946 1,214,576 1,227,172 1,279,940 1,385,404 2,085,821 2,794,747 3,149,337 25,554,168
33 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
34 Transport Service Schedule 146 299,519 337,027 294,422 320,254 362,015 295,588 252,351 250,124 247,915 386,937 324,533 295,251 3,665,936
35 Special Contract Transport 5,180,272 5,324,447 5,043,043 3,355,350 3,899,246 4,339,089 3,505,555 4,393,225 5,060,295 7,183,956 5,363,706 5,313,154 57,961,338
36 Total Normalized Test Year Usage 19,066,563 17,935,192 14,502,414 10,443,740 8,793,656 7,646,610 6,269,830 7,226,148 8,125,593 14,772,268 17,071,416 19,286,208 151,139,637
37
38
39 Normalized Test Year Customer Bills
40 Small Service Schedule 101 83,824 83,731 83,827 83,998 84,107 83,969 84,244 84,415 84,498 85,038 85,128 85,543 1,012,322
41 Large Service Schedule 111/112 1,511 1,511 1,513 1,511 1,506 1,498 1,517 1,507 1,506 1,529 1,524 1,523 18,156
42 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
43 Transport Service Schedule 146 6 6 6 6 6 6 6 6 6 6 6 6 72
44 Special Contract Transport 2 2 2 2 2 2 2 2 2 2 2 2 24
45 Total Normalized Test Year Customer Bills 85,343 85,250 85,348 85,517 85,621 85,475 85,769 85,930 86,012 86,575 86,660 87,074 1,030,574
46
47
48 Test Year Average Usage per Customer
49 Residential 122 109 80 57 37 21 15 15 17 60 101 123 758 63
50 Non-Residential 2,236 2,072 1,635 1,324 953 811 809 849 920 1,364 1,834 2,068 16,874 1,407
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Natural Gas
AVU-G-21-01 Year 1 Rates Effective 09/01/2021
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX D Page 3 - Shaping
AVU-G-21-01 AVISTA UTILITIES Natural Gas Utility
Summary by Function with Margin Analysis Idaho Jurisdiction
For the Year Ended December 31, 2019
(b) (c) (d) (e) (f) (g) (h) (j) (k)
Residential Large Firm Interrupt Transport
System Service Service Service Service
Line Description Total Sch 101 Sch 111/112 Sch 131/132 Sch 146
Functional Cost Components at Current Rates
1 Production 407,447 288,442 115,245 0 3,759
2 Underground Storage 2,353,248 1,592,837 688,939 0 71,472
3 Distribution 28,939,593 23,617,028 5,020,573 0 301,992
4 Common 11,958,712 10,288,349 1,569,736 0 100,628
5 Total Current Rate Revenue 43,659,000 35,786,655 7,394,494 0 477,851
6 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
7 Total Margin Revenue at Current Rates 43,659,000 35,786,655 7,394,494 0 477,851
Margin per Therm at Current Rates
8 Production $0.00437 $0.00451 $0.00451 $0.00000 $0.00103
9 Underground Storage $0.02526 $0.02490 $0.02696 $0.00000 $0.01950
10 Distribution $0.31058 $0.36926 $0.19647 $0.00000 $0.08238
11 Common $0.12834 $0.16086 $0.06143 $0.00000 $0.02745
12 Total Current Margin Melded Rate per Therm $0.46855 $0.55953 $0.28937 $0.00000 $0.13035
Functional Cost Components at Uniform Current Return
13 Production 407,447 288,442 115,245 0 3,759
14 Underground Storage 2,289,716 1,677,917 554,586 0 57,214
15 Distribution 28,937,939 24,718,148 3,982,542 0 237,249
16 Common 12,023,898 10,470,951 1,459,544 0 93,403
17 Total Uniform Current Cost 43,659,000 37,155,458 6,111,917 0 391,625
18 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
19 Total Uniform Current Margin 43,659,000 37,155,458 6,111,917 0 391,625
Margin per Therm at Uniform Current Return
20 Production $0.00437 $0.00451 $0.00451 $0.00000 $0.00103
21 Underground Storage $0.02457 $0.02623 $0.02170 $0.00000 $0.01561
22 Distribution $0.31057 $0.38647 $0.15585 $0.00000 $0.06472
23 Common $0.12904 $0.16372 $0.05712 $0.00000 $0.02548
24 Total Current Uniform Margin Melded Rate per Therm $0.46855 $0.58093 $0.23917 $0.00000 $0.10683
25 Margin to Cost Ratio at Current Rates 1.00 0.96 1.21 0.00 1.22
Functional Cost Components at Proposed Rates
26 Production 407,434 288,433 115,242 0 3,759
27 Underground Storage 2,238,942 1,510,312 660,135 0 68,496
28 Distribution 27,635,398 22,548,885 4,798,035 0 288,478
29 Common 11,756,225 10,111,025 1,546,082 0 99,118
30 Total Proposed Rate Revenue 42,038,000 34,458,655 7,119,494 0 459,851
31 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
32 Total Margin Revenue at Proposed Rates 42,038,000 34,458,655 7,119,494 0 459,851
Margin per Therm at Proposed Rates
33 Production $0.00437 $0.00451 $0.00451 $0.00000 $0.00103
34 Underground Storage $0.02403 $0.02361 $0.02583 $0.00000 $0.01868
35 Distribution $0.29659 $0.35256 $0.18776 $0.00000 $0.07869
36 Common $0.12617 $0.15809 $0.06050 $0.00000 $0.02704
37 Total Proposed Margin Melded Rate per Therm $0.45116 $0.53877 $0.27860 $0.00000 $0.12544
Functional Cost Components at Uniform Proposed Return
38 Production 407,434 288,433 115,242 0 3,759
39 Underground Storage 2,176,009 1,594,591 527,045 0 54,372
40 Distribution 27,633,760 23,639,644 3,769,767 0 224,349
41 Common 11,820,797 10,291,910 1,436,926 0 91,961
42 Total Uniform Proposed Cost 42,038,000 35,814,578 5,848,981 0 374,442
43 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
44 Total Uniform Proposed Margin 42,038,000 35,814,578 5,848,981 0 374,442
Margin per Therm at Uniform Proposed Return
45 Production $0.00437 $0.00451 $0.00451 $0.00000 $0.00103
46 Underground Storage $0.02335 $0.02493 $0.02062 $0.00000 $0.01483
47 Distribution $0.29657 $0.36961 $0.14752 $0.00000 $0.06120
48 Common $0.12686 $0.16092 $0.05623 $0.00000 $0.02509
49 Total Proposed Uniform Margin Melded Rate per Therm $0.45116 $0.55997 $0.22889 $0.00000 $0.10214
50 Margin to Cost Ratio at Proposed Rates 1.00 0.96 1.22 0.00 1.23
51 Current Margin to Proposed Cost Ratio 1.04 1.00 1.26 0.00 1.28
Company RY1
Settlement Case
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX D Page 4 - Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDED DECEMBER 31, 2019
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.002401 0.002401
3 Commission Fees 0.001953 0.001953
4 Idaho State Income Tax 0.046024 0
5 Total Expenses 0.050378 0.004354
6 Net Operating Income Before FIT 0.949622 0.995646
7 Federal Income Tax @ 21% 0.199421
8 REVENUE CONVERSION FACTOR 0.750201
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX D Page 5 - Conversion Factor
APPENDIX E
GENERAL LARGE GENERAL OTHER
SERVICE SERVICE SERVICE
TOTAL SCHEDULE 101 SCH. 111/112 SCHEDULES
1 Total Staff Adjusted Normalized Test Year Revenue 43,770,000$ 35,787,000$ 7,395,000$ 588,000$
2 Settlement Revenue Change Year 1 (1,621,000)$ (1,328,000)$ (275,000)$ (18,000)$
2A Settlement Revenue Change Year 2 939,000$ 770,000$ 159,000$ 10,000$
3 Total Base Rate Revenue (September 1, 2022) 43,088,000$ 35,229,000$ 7,279,000$ 580,000$
4 Normalized Therms (Test Year) 151,139,637 63,958,196 25,554,168 61,627,274
5 WACOG Rate Embedded in Base Rates -$ -$ -$ -$
6 Variable Gas Cost Revenue (Ln 4 * Ln 5) -$ -$ -$ -$
6A (New Customers Only) 0.02872$ 0.03122$
6B (New Customers Only) 2,709,776$ 1,837,151$ 797,899$ 74,726$
7 Subtotal (Ln 3 - Ln 6) (Test Year Customers) 42,508,000$ 35,229,000$ 7,279,000$ Excluded From
7A Subtotal (Ln 3 - Ln 6 - Ln 6B) (New Customers) 39,872,950$ 33,391,849$ 6,481,101$ Fixed Cost
Adjustment
8 Customer Bills (Test Year) 1,030,478 1,012,322 18,156
9 Settlement Fixed Charges 7.00$ 102.27$
10 Fixed Charge Revenue (Ln 8 * Ln 9) 8,943,068$ 7,086,254$ 1,856,814$
11 Fixed Cost Adjustment Revenue (Ln 7 - Ln 10) (Test Year Customers) 33,564,932$ 28,142,746$ 5,422,186$
11A Fixed Cost Adjustment Revenue (Ln 7A - Ln 10) (New Customers) 30,929,882$ 26,305,595$ 4,624,287$
Residential Non-Residential Group
12 Average Number of Customers (Line 8 / 12) 84,360 1,513
13 Annual Therms 63,958,196 25,554,168
14 Basic Charge Revenues 7,086,254 1,856,814
15 Customer Bills 1,012,322 18,156
16 Average Basic Charge $7.00 $102.27
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Natural Gas
AVU-G-21-01 Year 2 Rates Effective 09/01/2022
Fixed Production and Underground Storage
Rate per Therm
Fixed Production and Underground Storage
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX E Page 1 - Baseline
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 28,142,746$ 5,422,186$
2 Test Year Number of Customers Revenue Data 84,360 1,513
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 333.60$ 3,583.73$
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 26,305,595$ 4,624,287$
2 Test Year Number of Customers Revenue Data 84,360 1,513
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 311.82$ 3,056.37$
* Schedules 111 and 112.
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 2 Rates Effective 09/01/2022
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX E Page 2 - Fixed Cost Adjust. RPC
Line No. Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1 Natural Gas Sales
2 Residential
3 - Weather-Normalized Therm Delivery Volume Monthly Test Year 10,207,677 9,143,661 6,691,852 4,768,159 3,097,450 1,797,357 1,284,751 1,302,859 1,431,979 5,115,554 8,588,431 10,528,466 63,958,196
4 - % of Annual Total % of Total 15.96% 14.30% 10.46% 7.46% 4.84% 2.81% 2.01% 2.04% 2.24% 8.00% 13.43% 16.46% 100.00%
5
6 Non-Residential Sales*
7 - Weather-Normalized Therm Delivery Volume Monthly Test Year 3,379,095 3,130,057 2,473,097 1,999,977 1,434,946 1,214,576 1,227,172 1,279,940 1,385,404 2,085,821 2,794,747 3,149,337 25,554,168
8 - % of Annual Total % of Total 13.22% 12.25% 9.68% 7.83% 5.62% 4.75% 4.80% 5.01% 5.42% 8.16% 10.94% 12.32% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer ("RPC")
12 For Test Year Existing Customers
13 Residential
14 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 333.60$
15 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (4) x (14) 53.24$ 47.69$ 34.90$ 24.87$ 16.16$ 9.37$ 6.70$ 6.80$ 7.47$ 26.68$ 44.80$ 54.92$ 333.60$
16
17 Non-Residential Sales*
18 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 3,583.73$
19 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (8) x (18) 473.89$ 438.96$ 346.83$ 280.48$ 201.24$ 170.33$ 172.10$ 179.50$ 194.29$ 292.52$ 391.94$ 441.66$ 3,583.73$
20
21
22 For New Customers
23 Residential
24 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 311.82$
25 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (4) x (24) 49.77$ 44.58$ 32.63$ 23.25$ 15.10$ 8.76$ 6.26$ 6.35$ 6.98$ 24.94$ 41.87$ 51.33$ 311.82$
26
27 Non-Residential Sales*
28 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 3,056.37$
29 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (8) x (28) 404.15$ 374.37$ 295.79$ 239.20$ 171.62$ 145.27$ 146.77$ 153.09$ 165.70$ 249.47$ 334.26$ 376.67$ 3,056.37$
* Schedules 111 and 112.
30 Normalized Test Year Usage
31 Small Service Schedule 101 10,207,677 9,143,661 6,691,852 4,768,159 3,097,450 1,797,357 1,284,751 1,302,859 1,431,979 5,115,554 8,588,431 10,528,466 63,958,196
32 Large Service Schedule 111/112 3,379,095 3,130,057 2,473,097 1,999,977 1,434,946 1,214,576 1,227,172 1,279,940 1,385,404 2,085,821 2,794,747 3,149,337 25,554,168
33 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
34 Transport Service Schedule 146 299,519 337,027 294,422 320,254 362,015 295,588 252,351 250,124 247,915 386,937 324,533 295,251 3,665,936
35 Special Contract Transport 5,180,272 5,324,447 5,043,043 3,355,350 3,899,246 4,339,089 3,505,555 4,393,225 5,060,295 7,183,956 5,363,706 5,313,154 57,961,338
36 Total Normalized Test Year Usage 19,066,563 17,935,192 14,502,414 10,443,740 8,793,656 7,646,610 6,269,830 7,226,148 8,125,593 14,772,268 17,071,416 19,286,208 151,139,637
37
38
39 Normalized Test Year Customer Bills
40 Small Service Schedule 101 83,824 83,731 83,827 83,998 84,107 83,969 84,244 84,415 84,498 85,038 85,128 85,543 1,012,322
41 Large Service Schedule 111/112 1,511 1,511 1,513 1,511 1,506 1,498 1,517 1,507 1,506 1,529 1,524 1,523 18,156
42 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
43 Transport Service Schedule 146 6 6 6 6 6 6 6 6 6 6 6 6 72
44 Special Contract Transport 2 2 2 2 2 2 2 2 2 2 2 2 24
45 Total Normalized Test Year Customer Bills 85,343 85,250 85,348 85,517 85,621 85,475 85,769 85,930 86,012 86,575 86,660 87,074 1,030,574
46
47
48 Test Year Average Usage per Customer
49 Residential 122 109 80 57 37 21 15 15 17 60 101 123 758 63
50 Non-Residential 2,236 2,072 1,635 1,324 953 811 809 849 920 1,364 1,834 2,068 16,874 1,407
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Natural Gas
AVU-G-21-01 Year 2 Rates Effective 09/01/2022
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX E Page 3 - Shaping
AVU-G-21-01 AVISTA UTILITIES Natural Gas Utility
Summary by Function with Margin Analysis Idaho Jurisdiction
For the Year Ended December 31, 2019
(b) (c) (d) (e) (f) (g) (h) (j) (k)
Residential Large Firm Interrupt Transport
System Service Service Service Service
Line Description Total Sch 101 Sch 111/112 Sch 131/132 Sch 146
Functional Cost Components at Current Rates
1 Production 414,471 293,415 117,232 0 3,824
2 Underground Storage 2,344,689 1,579,336 693,095 0 72,258
3 Distribution 28,811,563 23,492,175 5,017,363 0 302,025
4 Common 12,088,276 10,421,728 1,566,804 0 99,744
5 Total Current Rate Revenue 43,659,000 35,786,655 7,394,494 0 477,851
6 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
7 Total Margin Revenue at Current Rates 43,659,000 35,786,655 7,394,494 0 477,851
Margin per Therm at Current Rates
8 Production $0.00445 $0.00459 $0.00459 $0.00000 $0.00104
9 Underground Storage $0.02516 $0.02469 $0.02712 $0.00000 $0.01971
10 Distribution $0.30921 $0.36731 $0.19634 $0.00000 $0.08239
11 Common $0.12973 $0.16295 $0.06131 $0.00000 $0.02721
12 Total Current Margin Melded Rate per Therm $0.46855 $0.55953 $0.28937 $0.00000 $0.13035
Functional Cost Components at Uniform Current Return
13 Production 414,471 293,415 117,232 0 3,824
14 Underground Storage 2,277,953 1,669,297 551,737 0 56,920
15 Distribution 28,811,798 24,631,607 3,946,217 0 233,974
16 Common 12,154,777 10,602,177 1,459,945 0 92,655
17 Total Uniform Current Cost 43,659,000 37,196,496 6,075,131 0 387,373
18 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
19 Total Uniform Current Margin 43,659,000 37,196,496 6,075,131 0 387,373
Margin per Therm at Uniform Current Return
20 Production $0.00445 $0.00459 $0.00459 $0.00000 $0.00104
21 Underground Storage $0.02445 $0.02610 $0.02159 $0.00000 $0.01553
22 Distribution $0.30921 $0.38512 $0.15443 $0.00000 $0.06382
23 Common $0.13045 $0.16577 $0.05713 $0.00000 $0.02527
24 Total Current Uniform Margin Melded Rate per Therm $0.46855 $0.58158 $0.23774 $0.00000 $0.10567
25 Margin to Cost Ratio at Current Rates 1.00 0.96 1.22 0.00 1.23
Functional Cost Components at Proposed Rates
26 Production 414,466 293,411 117,231 0 3,824
27 Underground Storage 2,295,310 1,543,740 680,668 0 70,902
28 Distribution 28,260,482 23,041,274 4,923,200 0 296,009
29 Common 12,006,742 10,350,230 1,557,396 0 99,116
30 Total Proposed Rate Revenue 42,977,000 35,228,655 7,278,494 0 469,851
31 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
32 Total Margin Revenue at Proposed Rates 42,977,000 35,228,655 7,278,494 0 469,851
Margin per Therm at Proposed Rates
33 Production $0.00445 $0.00459 $0.00459 $0.00000 $0.00104
34 Underground Storage $0.02463 $0.02414 $0.02664 $0.00000 $0.01934
35 Distribution $0.30329 $0.36026 $0.19266 $0.00000 $0.08075
36 Common $0.12886 $0.16183 $0.06094 $0.00000 $0.02704
37 Total Proposed Margin Melded Rate per Therm $0.46123 $0.55081 $0.28483 $0.00000 $0.12817
Functional Cost Components at Uniform Proposed Return
38 Production 414,466 293,411 117,231 0 3,824
39 Underground Storage 2,228,873 1,633,331 539,849 0 55,693
40 Distribution 28,260,692 24,176,017 3,856,142 0 228,533
41 Common 12,072,968 10,529,936 1,450,945 0 92,088
42 Total Uniform Proposed Cost 42,977,000 36,632,695 5,964,167 0 380,138
43 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
44 Total Uniform Proposed Margin 42,977,000 36,632,695 5,964,167 0 380,138
Margin per Therm at Uniform Proposed Return
45 Production $0.00445 $0.00459 $0.00459 $0.00000 $0.00104
46 Underground Storage $0.02392 $0.02554 $0.02113 $0.00000 $0.01519
47 Distribution $0.30330 $0.37800 $0.15090 $0.00000 $0.06234
48 Common $0.12957 $0.16464 $0.05678 $0.00000 $0.02512
49 Total Proposed Uniform Margin Melded Rate per Therm $0.46123 $0.57276 $0.23339 $0.00000 $0.10369
50 Margin to Cost Ratio at Proposed Rates 1.00 0.96 1.22 0.00 1.24
51 Current Margin to Proposed Cost Ratio 1.02 0.98 1.24 0.00 1.26
Company RY2
Settlement Case
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX E Page 4 - Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDED DECEMBER 31, 2019
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.002401 0.002401
3 Commission Fees 0.001953 0.001953
4 Idaho State Income Tax 0.046024 0
5 Total Expenses 0.050378 0.004354
6 Net Operating Income Before FIT 0.949622 0.995646
7 Federal Income Tax @ 21% 0.199421
8 REVENUE CONVERSION FACTOR 0.750201
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX E Page 5 - Conversion Factor

APPENDIX F
Effective September 1, 2021
Base Tariff Settlement Base Tariff Base Total Billed Percent Percent Total Billed Percent
Revenue Percentage Rate Spread Revenue Tariff Revenue Total Increase on Sch 76 Increase on Revenue Increase
Line Type of Schedule Under Present of Allocation Under Proposed Percent at Present General Billed GRC Tax Credit Billed GRC at Proposed on Billed
No.Service Number Rates Base Increase Increase Rates Increase Rates(1)Increase Revenue Decrease Revenue Rates Revenue
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)
1 Residential 1 $113,042 113%$5,548 $118,590 4.9%$114,241 $5,548 4.9%(4,899)$ -4.3%$114,890 0.6%
2 General Service 11,12 $36,636 100%$1,588 $38,223 4.3%$38,291 $1,588 4.1%(1,588)$ -4.1%$38,291 0.0%
3 Large General Service 21,22 $47,822 100%$2,072 $49,894 4.3%$50,073 $2,072 4.1%(2,072)$ -4.1%$50,073 0.0%
4 Extra Large General Service 25 $17,876 100%$775 $18,651 4.3%$18,630 $775 4.2%(775)$ -4.2%$18,630 0.0%
5 Clearwater 25P $19,991 25%$217 $20,207 1.1%$20,840 $217 1.0%(866)$ -4.2%$20,191 -3.1%
6 Pumping Service 31,32 $5,527 100%$239 $5,766 4.3%$5,766 $239 4.2%(239)$ -4.2%$5,766 0.0%
7 Street & Area Lights 41-49 $3,696 100%$160 $3,856 $3,842 $160 (160)$ -4.2%$3,842
8 Total $244,589 $10,599 $255,188 4.3%$251,683 $10,599 4.2%(10,599)$ -4.2%$251,683 0.0%
-$
Effective September 1, 2022
Base Tariff Settlement Base Tariff Base Total Billed Percent Additional Percent Total Billed Percent
Revenue Percentage Pro-rata Revenue Tariff Revenue Total Increase on Sch 76 Increase on Revenue Increase
Line Type of Schedule Under Present of Allocation Under Proposed Percent at Present General Billed GRC Tax Credit Billed GRC at Proposed on Billed
No.Service Number Rates Base Increase Increase Rates Increase Rates Increase Revenue Decrease Revenue Rates Revenue
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)
1 Residential 1 $118,590 137%$5,092 $123,681 4.3%$114,890 $5,092 4.4%(4,695)$ -4.1%$115,287 0.3%
2 General Service 11,12 $38,223 25%$300 $38,523 0.8%$38,291 $300 0.8%(1,263)$ -3.3%$37,328 -2.5%
3 Large General Service 21,22 $49,894 100%$1,564 $51,458 3.1%$50,073 $1,564 3.1%(1,975)$ -3.9%$49,662 -0.8%
4 Extra Large General Service 25 $18,651 100%$585 $19,236 3.1%$18,630 $585 3.1%(988)$ -5.3%$18,227 -2.2%
5 Clearwater 25P $20,207 25%$158 $20,366 0.8%$20,191 $158 0.8%(800)$ -4.0%$19,549 -3.2%
6 Pumping Service 31,32 $5,766 100%$181 $5,947 3.1%$5,766 $181 3.1%(228)$ -4.0%$5,719 -0.8%
7 Street & Area Lights 41-49 $3,856 100%$121 $3,977 $3,842 $121 (153)$ -4.0%$3,810
8 Total $255,188 $8,000 $263,188 3.1%$251,683 $8,000 3.2%($10,102)-4.0%$249,581 -0.8%
Appendix F - Electric Page 1 of 6
AVISTA UTILITIESIDAHO ELECTRIC, CASE NO. AVU-E-21-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
General Schedule 76 Proposed Proposed
Base Tariff Present Present Rate Tax Credit Billing Base Tariff
Sch. Rate Other Adj.(1)Billing Rate Inc/(Decr)Change Rate Rate(e)(f)(g)(h)Residential Service - Schedule 1
Basic Charge $6.00 $6.00 $0.00 $6.00 $6.00
Energy Charge:
First 600 kWhs $0.08482 $0.00102 $0.08584 $0.00448 ($0.00396)$0.08636 $0.08930
$0.09533 $0.00102 $0.09635 $0.00503 ($0.00445)$0.09693 $0.10036
General Services - Schedule 11
Basic Charge $13.00 $13.00 $0.00 $13.00 $13.00
Energy Charge:
First 3,650 kWhs $0.08909 $0.00453 $0.09362 $0.00448 ($0.00448)$0.09362 $0.09357
All over 3,650 kWhs $0.06244 $0.00453 $0.06697 $0.00314 ($0.00314)$0.06697 $0.06558
Demand Charge:
20 kW or less no charge no charge no charge no charge
Over 20 kW $6.00/kW $6.00/kW $6.00/kW $6.00/kW
Large General Service - Schedule 21
Energy Charge:
$0.05991 $0.00366 $0.06357 $0.00337 ($0.00337)$0.06357 $0.06328
$0.05049 $0.00366 $0.05415 $0.00284 ($0.00284)$0.05415 $0.05333
Demand Charge:
50 kW or less $425.00 $425.00 $0.00 $425.00 $425.00
Over 50 kW $5.50/kW $5.50/kW $5.50/kW $5.50/kW
Primary Voltage Discount $0.20/kW $0.20/kW $0.20/kW $0.20/kW
Extra Large General Service - Schedule 25
Energy Charge:
$0.05208 $0.00234 $0.05442 $0.00276 ($0.00276)$0.05442 $0.05484
All over 500,000 kWhs $0.04363 $0.00234 $0.04597 $0.00231 ($0.00231)$0.04597 $0.04594
Demand Charge:
3,000 kva or less $14,000 $14,000 $14,000 $14,000
Over 3,000 kva $5.00/kva $5.00/kva $5.00/kva $5.00/kva
$0.20/kW $0.20/kW $0.20/kW $0.20/kW
Annual Minimum Present:$698,630 Proposed:$726,740
Clearwater - Schedule 25P
Energy Charge:
Block 1 Retail kWhs $0.04177 $0.00218 $0.04395 $0.00056 ($0.00222)$0.04229 $0.04233
Demand Charge:
3,000 kva or less $14,000 $14,000 $14,000 $14,000
$5.00/kva $5.00/kva $5.00/kva $5.00/kva
Over 55,000 kva $2.50/kva $2.50/kva $2.50/kva $2.50/kva
$0.20/kW $0.20/kW $0.20/kW $0.20/kW
Annual Minimum Present:$627,470 Proposed:$633,630
Pumping Service - Schedule 31
Basic Charge $11.00 $11.00 $0.00 $11.00 $11.00
Energy Charge:
$0.09691 $0.00422 $0.10113 $0.00435 ($0.00435)$0.10113 $0.10126
$0.08184 $0.00422 $0.08606 $0.00367 ($0.00367)$0.08606 $0.08551
Cost Adjustment, Schedule 75 - Fixed Cost Adjustment, and Schedule 91 - Energy Efficiency Rider Adjustment.
Effective September 1, 2021
Appendix F Page 2 of 6
AVISTA UTILITIESIDAHO ELECTRIC, CASE NO. AVU-E-21-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
General Schedule 76 Proposed Proposed
Base Tariff Present Present Rate Tax Credit Billing Base Tariff
Sch. Rate Other Adj.(1)Billing Rate Inc/(Decr)Change Rate Rate(e)(f)(g)(h)Residential Service - Schedule 1
Basic Charge $6.00 $6.00 $1.00 $7.00 $7.00
Energy Charge:
First 600 kWhs $0.08930 ($0.00294)$0.08636 $0.00304 ($0.00379)$0.08561 $0.09234
$0.10036 ($0.00343)$0.09693 $0.00342 ($0.00426)$0.09609 $0.10378
General Services - Schedule 11
Basic Charge $13.00 $13.00 $2.00 $15.00 $15.00
Energy Charge:
First 3,650 kWhs $0.09357 $0.00005 $0.09362 ($0.00064)($0.00357)$0.08941 $0.09293
All over 3,650 kWhs $0.06558 $0.00139 $0.06697 ($0.00045)($0.00250)$0.06402 $0.06513
Demand Charge:
20 kW or less no charge no charge no charge no charge
Over 20 kW $6.00/kW $6.00/kW $6.00/kW $6.00/kW
Large General Service - Schedule 21
Energy Charge:
$0.06328 $0.00029 $0.06357 $0.00255 ($0.00322)$0.06290 $0.06583
$0.05333 $0.00082 $0.05415 $0.00215 ($0.00271)$0.05359 $0.05548
Demand Charge:
50 kW or less $425.00 $425.00 $0.00 $425.00 $425.00
Over 50 kW $5.50/kW $5.50/kW $5.50/kW $5.50/kW
Primary Voltage Discount $0.20/kW $0.20/kW $0.20/kW $0.20/kW
Extra Large General Service - Schedule 25
Energy Charge:
$0.05484 ($0.00042)$0.05442 $0.00209 ($0.00352)$0.05299 $0.05693
All over 500,000 kWhs $0.04594 $0.00003 $0.04597 $0.00175 ($0.00295)$0.04477 $0.04769
Demand Charge:
3,000 kva or less $14,000 $14,000 $14,000 $14,000
Over 3,000 kva $5.00/kva $5.00/kva $5.00/kva $5.00/kva
$0.20/kW $0.20/kW $0.20/kW $0.20/kW
Annual Minimum Present:$726,740 Proposed:$748,030
Clearwater - Schedule 25P
Energy Charge:
Block 1 Retail kWhs $0.04233 ($0.00004)$0.04229 $0.00040 ($0.00205)$0.04064 $0.04273
Demand Charge:
3,000 kva or less $14,000 $14,000 $14,000 $14,000
$5.00/kva $5.00/kva $5.00/kva $5.00/kva
Over 55,000 kva $2.50/kva $2.50/kva $2.50/kva $2.50/kva
$0.20/kW $0.20/kW $0.20/kW $0.20/kW
Annual Minimum Present:$633,630 Proposed:$638,030
Pumping Service - Schedule 31
Basic Charge $11.00 $11.00 $2.00 $13.00 $13.00
Energy Charge:
$0.10126 ($0.00013)$0.10113 $0.00266 ($0.00414)$0.09965 $0.10392
$0.08551 $0.00055 $0.08606 $0.00225 ($0.00350)$0.08481 $0.08776
Cost Adjustment, Schedule 75 - Fixed Cost Adjustment, and Schedule 91 - Energy Efficiency Rider Adjustment.
Effective September 1, 2022
Appendix F Page 3 of 6
Effective September 1, 2021
Base Tariff Settlement Base Tariff Base Total Billed Sch 176 Total Billed Percent
Distribution Revenue Percentage Base Distribution Revenue Tariff Revenue Total Sch 176 Tax Credit Revenue Total Increase
Line Type of Schedule Under Present of Rate Under Proposed Percent at Present General Tax Credit Percent at Proposed on Billed
No.Service Number Rates (1)Base Change Change Rates Change Decrease Revenue (2)(g)(h)(i)(j)(k)(l)(m)
1 General Service 101 $35,787 100%($1,329)$34,458 (3.7%)$50,222 ($1,329)($1,005) (2.0%)$47,888 (4.6%)
2 Large General Service 111/112 $7,395 100%($275)$7,120 (3.7%)$12,909 ($275)($208) (1.6%)$12,426 (3.7%)
3 Transportation Service 146 $478 100%($18)$460 (3.7%)$478 ($18)($13) (2.8%)$447 (6.5%)
4 Special Contracts 148 $110 0%$0 $110 0.0%0.0%0.0%
5 Total $43,770 ($1,621)$42,149 (3.7%)$63,719 ($1,621)-$1,226 (1.9%)$60,872 (4.5%)
Effective September 1, 2022
Base Tariff Settlement Base Tariff Base Total Billed Incremental Sch 176 Total Billed Percent
Distribution Revenue Percentage Base Distribution Revenue Tariff Revenue Total Sch 176 Tax Credit Revenue Total Increase
Line Type of Schedule Under Present of Rate Under Proposed Percent at Present General Tax Credit Percent at Proposed on Billed
No.Service Number Rates (1)Base Change Change Rates Change Decrease Revenue (2)
(g)(h)(i)(j)(k)(l)(m)
1 General Service 101 $34,458 100%$770 $35,228 2.2%$47,888 $770 $0 0.0%$770 1.6%
2 Large General Service 111/112 $7,120 100%$159 $7,279 2.2%$12,426 $159 $0 0.0%$159 1.3%
3 Transportation Service 146 $460 100%$10 $470 2.2%$447 $10 $0 0.0%$10 2.3%
4 Special Contracts 148 $110 0%$0 $110 0.0%0.0%0.0%2.2%$60,872 $939 $0 0.0%$61,811 1.5%
(000s of Dollars)
AVISTA UTILITIESIDAHO GAS, CASE NO. AVU-G-21-01PROPOSED INCREASE BY SERVICE SCHEDULE12 MONTHS ENDED DECEMBER 31, 2019
Appendix F - Natural Gas Rate Spread Page 4 of 6
Proposed
Present Base Present General Schedule 172 Schedule 176 Proposed Base
Distribution Present Revised Billing Present Rate Tax reform Tax Credit Billing Distribution
Type of Service Rate (2)Schedule 172 Base Rates Rate Adj.(1)Billing Rate Inc/(Decr)Change Change Rate Rate
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)General Service - Schedule 101
Basic Charge $6.00 $6.00 $0.00 $6.00 $6.00
Usage Charge:
All therms $0.50087 ($0.03630)$0.46457 $0.22569 $0.69026 ($0.05707)$0.03630 ($0.01567)$0.65382 $0.44380
Large General Service - Schedule 111
Usage Charge:
First 200 therms $0.53090 ($0.01897)$0.51193 $0.21825 $0.73018 ($0.02075)$0.01897 ($0.00811)$0.72029 $0.51015
200 - 1,000 therms $0.32402 ($0.01897)$0.30505 $0.21825 $0.52330 ($0.03008)$0.01897 ($0.00811)$0.50408 $0.29394
1,000 - 10,000 therms $0.24117 ($0.01897)$0.22220 $0.21825 $0.44045 ($0.02707)$0.01897 ($0.00811)$0.42424 $0.21410
All over 10,000 therms $0.18639 ($0.01897)$0.16742 $0.21825 $0.38567 ($0.02507)$0.01897 ($0.00811)$0.37146 $0.16132
Minimum Charge:
per month $106.18 $106.18 ($4.15)$102.03 $102.03
per therm $0.00000 ($0.01897)($0.01897)$0.21825 $0.19928 $0.01897 ($0.00811)$0.21014 $0.00000
Interruptible Service - Schedule 131
Usage Charge:
All Therms $0.22609 ($0.01897)$0.20712 $0.17261 $0.37973 ($0.02663)$0.01897 ($0.00811)$0.36396 $0.19946
Transportation Service - Schedule 146
Basic Charge $250.00 $250.00 $250.00 $250.00
Usage Charge:
All Therms $0.13441 ($0.00897)$0.12544 $0.12544 ($0.01384)$0.00897 ($0.00365)$0.11692 $0.12057
AVISTA UTILITIESIDAHO GAS, CASE NO. AVU-G-21-01PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2021
(1) Includes Schedule 150 - Purchased Gas Cost Adjustment, Schedule 155 - Gas Rate Adjustment, Schedule 175 - Fixed Cost Adjustment and Schedule 191 - DSM
Appendix F Page 5 of 6
Proposed
Present Base Present General Proposed Base
Distribution Present Revised Billing Present Rate Billing Distribution
Type of Service Rate Schedule 172 Base Rates Rate Adj.(1)Billing Rate Inc/(Decr)Rate Rate
(a)(b)(c)(d)(e)(f)(g)(i)(j)
General Service - Schedule 101
Basic Charge $6.00 $6.00 $1.00 $7.00 $7.00
Usage Charge:
All therms $0.44380 $0.00000 $0.44380 $0.21002 $0.65382 ($0.00379)$0.65003 $0.44001
Large General Service - Schedule 111
Usage Charge:
First 200 therms $0.51015 $0.00000 $0.51015 $0.21014 $0.72029 $0.00120 $0.72149 $0.51135
200 - 1,000 therms $0.29394 $0.00000 $0.29394 $0.21014 $0.50408 $0.00863 $0.51271 $0.30257
1,000 - 10,000 therms $0.21410 $0.00000 $0.21410 $0.21014 $0.42424 $0.00628 $0.43052 $0.22038
All over 10,000 therms $0.16132 $0.00000 $0.16132 $0.21014 $0.37146 $0.00474 $0.37620 $0.16606
Minimum Charge:
per month $102.03 $102.03 $0.24 $102.27 $102.27
per therm $0.00000 $0.00000 $0.00000 $0.21014 $0.21014 $0.21014 $0.00000
Interruptible Service - Schedule 131
Usage Charge:
All Therms $0.19946 $0.00000 $0.19946 $0.16450 $0.36396 $0.00433 $0.36829 $0.20379
Transportation Service - Schedule 146
Basic Charge $250.00 $250.00 $50.00 $300.00 $300.00
Usage Charge:
All Therms $0.12057 $0.00000 $0.12057 ($0.00365)$0.11692 $0.00175 $0.11867 $0.12232
AVISTA UTILITIES
IDAHO GAS, CASE NO. AVU-G-21-01PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2022
(1) Includes Schedule 150 - Purchased Gas Cost Adjustment, Schedule 155 - Gas Rate Adjustment, Schedule 175 - Fixed Cost Adjustment and
Schedule 191 - DSM, Schedule 176 - Tax Customer Credit
Appendix F Page 6 of 6