20211029September 2021 PGA Report.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
October 29, 2021
State of Idaho
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8 Suite 201-A
Boise, Idaho 83714
RE: Monthly Deferred Cost Report
Attached is the PGA monthly report of activity in the Gas Deferral Accounts for the month of
September 2021. This information is submitted in compliance with Order Number 35151 issued
in the Company’s Purchase Gas Cost Adjustment filing (Case No. AVU-G-21-04). This report is
being filed in electronic format only per approval from the filing center.
For the month of September, commodity costs were lower than the embedded PGA commodity
WACOG, resulting in a rebate deferral in the amount of $11,838. Demand costs were higher than
the PGA demand WACOG, resulting in a surcharge deferral in the amount of $411,386. The
cumulative balance in the deferral account (including both commodity and demand) is a surcharge
of $2,063,637 (including interest). The amount of amortization recorded for the month is $49,506
for a total surcharge balance of $4,581,506 (including interest).
Per Order No. 34825, the Company has included a confidential Quarterly Commodity WACOG
Forecast update in this PGA Monthly Activity Report as Attachment A for the period October
2021 – October 2022. In accordance with Case No. GNR-U-20-01, Order No. 34602, which
suspends the requirement to file physical copies, it will be sent electronically with the monthly
deferral report.
If you have any questions regarding this information, please feel free to contact Marcus Garbarino
via email at [e-mail] or via telephone at [phone]. Thank you!
Sincerely,
/S/Joe Miller
Joe Miller
Senior Manager of Rates and Tariffs
Regulatory Affairs
Enclosures
RECEIVED
2021 OCT 29 AM 8:50
IDAHO PUBLIC
UTILITIES COMMISSION
Se . Co. FERC Ser. Jur. S.I.Debit Credit Comment
10 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 13,051.37 Interest
20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 1,195,284.59 0.00 Deferral
30 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD WA DL 0.00 1,182,233.22 Deferral Expense
40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 5,491.24 Interest
50 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD WA DL 27,858.66 0.00 Amortization
60 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD W D 0.00 22,367.42 Amortization Expense
70 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 1,144.99 Interest
80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 400,694.01 0.00 Deferral
90 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD ID DL 0.00 399,549.02 Deferral Expense
100 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 3,835.35 Interest
110 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 0.00 45,670.65 Amortization
120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 49,506.00 0.00 Amortization Expense
130 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 0.00 889,421.47 Balance transfer per ID PGA filing
140 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 889,421.47 0.00 Balance transfer per ID PGA filing
150 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 2,177.86 0.00 ID Large customer refund
Page 1 of 2
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
431-D&A WA/ID
Last Saved by:
Submitted by:
Approved by:
Keri Meister
Keri Meister
Printed 10/05/2021 at 1:21 PM
Last Update: 10/05/2021 1:17 PM
Approval Requested: 10/05/2021 1:20 PM
Resource Accounting
C
DJ
USD
Effective Date: 202109
ID PGA September 2021 Page 1 of 19
Explanation:
To record the monthly deferral of unrecovered commodity and demand costs
related to WA and ID. Also to record the amortization of recoverable costs
for WA and ID.
Se . Co. FERC Ser. Jur. S.I.Debit Credit Comment
160 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 0.00 2,177.86 ID Large customer refund
Totals:2,564,942.59 2,564,942.59
Prepared by Keri Meister
Reviewed by
Approved for Entr
Corporate Accounting use Only
Date
Date
Date
Page 2 of 2
Avista Corporation Journal Entry
Journal:
Team:
Type:
Category:
Currency:
431-D&A WA/ID
Last Saved by:
Submitted by:
Approved by:
Keri Meister
Keri Meister
Printed 10/05/2021 at 1:21 PM
Last Update: 10/05/2021 1:17 PM
Approval Requested: 10/05/2021 1:20 PM
Resource Accounting
C
DJ
USD
Effective Date: 202109
10/5/2021
ID PGA September 2021 Page 2 of 19
WASHINGTON / IDAHO GAS COSTS 202109 KEY:Manual Input
GLWand
Total
Expense Calculation System Cost Demand Commodity Demand Commodity Balance Sheet PGA PGA PGA Balance Sheet PGA PGA PGA
Def Rev Calc Volumes Rate Revenue Def Rev Calc Volumes Rate Revenue
100%68.81%65.78%31.19%34.22%
DEMAND DEMAND
GAS COSTS-DEMAND 804001 GD.AN 2,140,356.84 Schedule 101 3,150,157 0.09822 309,408.42 Schedule 101 1,659,697 pro rated 146,076.00 TRANSPORT VARIABLE CHARGES 804002 GD.AN 7,408.20 Schedule 102 5,844 0.09822 574.00 Schedule 111 1,206,728 pro rated 106,211.00 Total Demand Costs 2,147,765.04$ Schedule 111 2,361,344 0.08835 208,624.74 Schedule 112 44,796 pro rated 3,904.00
less variable costs charged to Commodity (7,408.20) Schedule 112 32,584 0.08835 2,878.80 Schedule 131 0 pro rated -
Total Current Demand Costs 2,140,356.84$ 1,472,779.54 667,577.30 Schedule 131 0 0.05640 - Schedule 132 0 pro rated -
Schedule 132 47,105 0.05640 2,656.72 Total Demand 2,911,221 256,191.00$
Schedule 146 2,440,385 0.00054 1,317.81 2,911,221GAS COSTS-COMMODIT 804000 GD.AN 8,643,970.36 Total Demand 8,037,419 525,460.49$ - check
GAS COSTS - FX HEDGE 804010 GD.AN 39,449.47 8,037,419
GAS COSTS-TRANSACTION FEE 804017 GD.AN 26,879.39 - check
Gas Costs - Merchandise Processing Fee 804018 GD.AN 5,969.59 GAS PURCHASES - FINANCIAL 804600 GD.AN (1,018,712.24)
GAS COSTS-INTRACO LDC GAS 804730 GD.AN 462,087.02 COMMODITY COMMODITY
GAS STORAGE WITHDRAWALS 808100 GD.AN 162,237.98 Schedule 101 3,150,157 0.16167 509,285.88 Schedule 101 1,659,697 pro rated 344,181.00
GAS STORAGE INJECTIONS 808200 GD.AN (231,166.70) Schedule 102 5,844 0.16167 944.80 Schedule 111 1,206,728 pro rated 252,449.00
GAS USED FOR PRODUCTS EXTRACTION 811000 GD.AN (64,893.99) Schedule 111 2,361,344 0.16167 381,758.48 Schedule 112 44,796 pro rated 8,562.00 SALES FOR RESALE PHYSICAL-GAS 483000 GD.AN (1,873,642.31) Schedule 112 32,584 0.16167 5,267.86 Schedule 131 0 pro rated -
SALES FOR RESALE-FINANCIAL GAS 483600 GD.AN 1,159,555.50 Schedule 131 0 0.16167 - Schedule 132 0 pro rated - SALES FOR RESALE-INTRACO LDC GAS 483730 GD.AN (5,122,982.07) Schedule 132 47,105 0.16167 7,615.47 Total Commodity 2,911,221 605,192.00$
DEFERRED EXCHANGE RESERVATION FEE 495028 GD.AN (468,750.00) Total Commodity 5,597,034 904,872.49$ 2,911,221
AN Entitlement Penalty 495100 GD.AN -5,597,034 - check
plus variable costs from Demand 7,408.20 - checkTotal Commodity Costs to be Allocated 1,727,410.20$ 1,136,290.43 591,119.77
WA Entitlement Penalty 495100 GD.WA -- Deferral Calculation Washington Washington Idaho Idaho
ID Entitlement Penalt 495100 GD.ID -- Demand Commodity Demand Commodity check:
WA Imbalance Costs 804000 GD.WA 3,496.22 3,496.22 Deferral Expenses 1,472,779.54 1,139,786.65 667,577.30 593,354.72 - ID Imbalance Costs 804000 GD.ID 2,234.95 2,234.95 Deferral Revenue (525,460.49) (904,872.49) (256,191.00) (605,192.00) - Total Commodity Costs 1,733,141.37$ Total Deferred 947,319.05$ 234,914.16$ 411,386.30$ (11,837.28)$
Total Demand and Commodity 3,873,498.21$ 1,472,779.54$ 1,139,786.65$ 667,577.30$ 593,354.72$ WA Total 1,182,233.22 ID Total 399,549.02
804%,808%,811000,483%,495028,495100 Total per GL 3,873,498.21
Check -
Debits Credits
2,564,942.59 (2,564,942.59)
JET Entry - check
WASHINGTON IDAHO WASHINGTON IDAHO
H:\Natural Gas Accounting\Gas Deferrals\2021 WA-ID Deferrals\2021 WA-ID Deferral Amort
ID PGA September 2021 Page 3 of 19
Avista Corporation
State of Idaho
Current Unrecovered PGA Deferral
Account 191010
Month 
Ending
Interest 
Rate
Annual xfer of 
balance per PGA 
to 191000
Beginning 
Balance Commodity Demand Interest Ending Balance
GL WAND 
BALANCES
MONTHLY 
RECON
202001 2.00% ‐ (324,606.52)          228,016.72           (482,155.36)           (752.79)            (579,497.95)            (579,497.95)          (0.00) 
202002 2.00%‐ (579,497.95)          174,211.94           (425,223.19)           (1,175.01)         (831,684.21)            (831,684.21)          0.00
202003 2.00%‐ (831,684.21)          428,261.75           (271,441.84)           (1,255.46)         (676,119.77)            (676,119.77)          (0.00) 
202004 2.00%‐ (676,119.77)          (149,619.75)          68,475.73              (1,194.49)         (758,458.28)            (758,458.28)          (0.00) 
202005 2.00%‐ (758,458.28)          (170,196.65)          329,951.02            (1,130.97)         (599,834.88)            (599,834.88)          (0.00) 
202006 2.00%‐ (599,834.88)          (133,078.72)          366,411.87            (805.28)            (367,307.00)            (367,307.01)          (0.01) 
202007 2.00%‐ (367,307.00)          (142,122.03)          490,251.29            (322.07)            (19,499.81)               (19,499.81)            (0.00) 
202008 2.00%‐ (19,499.81)            (266,284.58)          493,560.45            156.90              207,932.97              207,932.97           0.00
202009 2.00%‐ 207,932.97           (227,907.89)          415,239.09            502.66              395,766.84              395,766.84           0.00
202010 2.00%‐ 395,766.84           (82,798.15)            12,137.97              600.73              325,707.38              325,707.39           0.01
202011 2.00% (325,707.38)        ‐113,721.42           (257,048.19)           (119.44)            (143,446.20)            (143,446.20)          (0.00) 
202012 2.00%‐ (143,446.20)          438,861.80           (478,476.11)           (272.09)            (183,332.60)            (183,332.60)          0.00
202101 1.00%‐ (183,332.60)          366,652.00           (512,323.13)           (213.47)            (329,217.20)            (329,217.20)          0.00
202102 1.00%‐ (329,217.20)          1,586,993.68        (600,400.35)           136.73              657,512.86              657,534.03           21.17 
202103 1.00%‐ 657,512.86           (194,092.67)          (191,210.93)           387.38              272,596.64              272,707.10           110.46 
202104 1.00%‐ 272,596.64           88,602.52             102,251.86            306.69              463,757.71              463,757.71           0.00
202105 1.00%‐ 463,757.71           89,170.71             335,929.46            563.59              889,421.47              889,421.47           0.00
202106 1.00%‐ 889,421.47           (28,910.22)            448,795.82            916.14              1,310,223.21          1,310,223.22        0.01
202107 1.00%‐ 1,310,223.21        107,283.33           518,312.99            1,352.52          1,937,172.05          1,937,172.06        0.01
202108 1.00%‐ 1,937,172.05        (352,261.84)          477,060.29            1,666.31          2,063,636.81          2,063,636.82        0.01
202109 1.00% (889,421.47)        1,174,215.35        (11,837.28)            411,386.30            1,144.99          1,574,909.35          2,063,636.82        488,727.47          
202110 ‐ 1,574,909.35        ‐ 1,574,909.35          
202111 ‐ 1,574,909.35        ‐ 1,574,909.35          
202112 ‐ 1,574,909.35        ‐ 1,574,909.35          
(889,421.47)        (11,837.28)           411,386.30           1,144.99          THIS ROW USED TO CALC JET ENTRY
D A B C
202109 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 1,144.99 C
Interest Expense 431600.GD.ID C
Demand+Comm Def 191010.GD.ID 400,694.01 A+B+C
Deferral Expense 805120.GD.ID 399,549.02 (A+B)
0.00 check s/b 0
SEPTEMBER ENTRY TO XFER PGA BALANCES:
191010.GD.ID 889,421.47           D
191000.GD.ID 889,421.47           
ID PGA September 2021 Page 4 of 19
Avista Corporation
State of Idaho
Recoverable Gas Costs Amortized
Accounts 191000
Month 
Ending
Interest 
Rate
Annual xfer of 
balance per PGA 
from 191010
Tax Reform / 
Large Customer 
Refund
Beginning 
Balance
Schedule 101 
Volumes Amort Rate Amort
Schedule 111 
Volumes Amort Rate Amort Interest Ending Balance
GL WAND 
BALANCES
MONTHLY 
RECON
202001 2.00%‐‐(1,883,249.28)      9,871,600             0.03604 355,772.46        3,247,879 0.03604 117,053.56        (2,744.73)               (1,413,167.98)       (1,406,983.95)      6,184.03              
202002 2.00%‐‐(1,413,167.98)      9,052,000             0.03604 326,234.08        2,971,899 0.03604 107,107.24        (1,994.16)               (981,820.82)          (975,626.49)         6,194.33              
202003 2.00%‐‐(981,820.82)         7,773,497             0.03604 280,156.83        2,732,609 0.03604 98,483.23          (1,320.83)               (604,501.59)          (599,158.36)         5,343.23              
202004 2.00%‐‐(604,501.59)         5,024,136             0.03604 181,069.86        1,669,164 0.03604 60,156.67         (806.48) (364,081.54)         (358,729.41)         5,352.13              
202005 2.00%‐‐(364,081.54)         2,757,628             0.03604 99,384.91          1,225,202 0.03604 44,156.28         (487.18) (221,027.53)         (215,666.48)         5,361.05              
202006 2.00%‐‐(221,027.53)         1,756,365             0.03604 63,299.39          1,525,556 0.03604 54,981.04         (269.81) (103,016.90)         (97,646.93)           5,369.97              
202007 2.00%‐‐(103,016.90)         1,394,760             0.03604 50,267.15          787,141 0.03604 28,368.56         (106.17) (24,487.36)           (19,108.44)           5,378.92              
202008 2.00%‐‐(24,487.36)           1,094,753             0.03604 39,454.90          1,122,105 0.03604 40,440.66         25.77 55,433.97             60,821.85             5,387.88              
202009 2.00%‐‐55,433.97             1,424,908             0.03604 51,353.68          1,292,034 0.03604 46,564.91         173.99 153,526.55           153,526.49           (0.06) 
202010 2.00%‐‐153,526.55           5,103,355             0.03604 183,924.91        2,385,498 0.03604 85,973.35         480.79 423,905.60           423,905.54           (0.06) 
202011 2.00%325,707.38           (1,998.87)           747,614.11           8,733,854              pro‐rated 326,085.00        2,224,479 pro‐rated 83,799.00         1,587.59               1,159,085.64       1,159,085.64       (0.00) 
202012 2.00%‐‐1,159,085.64       10,204,231           pro‐rated 380,777.00        3,153,378 pro‐rated 117,649.00       2,347.16               1,659,858.80       1,659,858.80       (0.00) 
202101 1.00%‐‐1,659,858.80       10,486,334           0.03732 391,349.98        3,100,340 0.03732 115,704.69       1,594.49               2,168,507.97       2,168,507.96       (0.01) 
202102 1.00%‐‐2,168,507.97       10,870,325           0.03732 405,680.53        3,329,528 0.03732 124,257.98       2,027.90               2,700,474.38       2,700,474.37       (0.01) 
202103 1.00%‐‐2,700,474.38       7,153,037             0.03732 266,951.34        2,841,316 0.03732 106,037.91       2,405.81               3,075,869.45       3,075,869.43       (0.02) 
202104 1.00%‐‐3,075,869.45       4,746,418             0.03732 177,136.32        1,826,242 0.03732 68,155.35         2,665.43               3,323,826.55       3,323,826.53       (0.02) 
202105 1.00%‐‐3,323,826.55       2,518,275             0.03732 93,982.02          1,443,773 0.03732 53,881.61         2,831.47               3,474,521.65       3,474,521.63       (0.02) 
202106 1.00%‐‐3,474,521.65       1,493,810             0.03732 55,748.99          1,110,268 0.03732 41,435.20         2,935.93               3,574,641.77       3,574,641.75       (0.02) 
202107 1.00%‐‐3,574,641.77       1,033,761             0.03732 38,579.96          933,986 0.03732 34,856.36         3,009.47               3,651,087.56       3,651,087.54       (0.02) 
202108 1.00%‐‐3,651,087.56       1,138,852             0.03732 42,501.96          1,042,627 0.03732 38,910.84         3,076.49               3,735,576.84       3,735,576.83       (0.01) 
202109 1.00%889,421.47           2,177.86            4,627,176.17       1,659,697              pro‐rated (27,122.00)         1,206,728 pro‐rated (22,384.00)       3,835.35               4,581,505.52       3,735,576.83       (845,928.69)        
202110 ‐‐4,581,505.52       pro‐rated pro‐rated ‐4,581,505.52       
202111 ‐‐4,581,505.52       (0.01498)     ‐ (0.01498)     ‐‐4,581,505.52       
202112 ‐‐4,581,505.52       (0.01498)     ‐ (0.01498)     ‐‐4,581,505.52       
2,177.86           (27,122.00)        (22,384.00)       3,835.35              THIS ROW USED TO CALC JET ENTRY
C A A B
202109 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 3,835.35 B
Interest Expense 431600.GD.ID (B)
Amortization 191000.GD.ID 45,670.65 A+B
Amort Expense 805110.GD.ID 49,506.00 A
0.00 check s/b 0
SEPTEMBER ENTRY ‐ LARGE CUSTOMER REFUND
191000.GD.ID 2,177.86 C
805110.GD.ID ‐2,177.86
ID PGA September 2021 Page 5 of 19
Idaho Sales Volumes
Consolidated Volumes
September/21 Schedule September/21 August/21 September/21 September/21 Total Notes
Description Billed Unbilled Unbilled Net Unbilled
Schedule Summary for Commodity Deferral :
Firm 101 1,300,221 686,300 1,045,776 359,476 1,659,697
Firm 111 1,011,582 562,058 757,204 195,146 1,206,728
Firm 112 44,796 0 0 0 44,796
Interruptible 131 0 0 0 0 0 Notify Rates Dept if used
Interruptible 132 0 0 0 0 0
Interruptible 132J 0 0 0 0 0
Total Retail Sales for GTI 2,356,599 1,248,358 1,802,980 554,622 2,911,221 Total sales for PGA commodity deferral,
includes interruptible rate schedules
Transportation 146 245,989 233,542 301,097 67,555 313,544
Transportation 147 89,292 95,610 104,442 8,832 98,124
Transportation 159 4,215,620 0 0 0 4,215,620
Transportation 169 0 0 0 0 0
Total transportation 4,550,901 329,152 405,539 76,387 4,627,288
Total sales 6,907,500 1,577,510 2,208,519 631,009 7,538,509
Schedule Summary for Demand Deferral:
Firm 101 1,300,221 686,300 1,045,776 359,476 1,659,697
Firm 111 1,011,582 562,058 757,204 195,146 1,206,728
Firm 112 44,796 0 0 0 44,796
Firm 131 0 0 0 0 0
Firm 132 0 0 0 0 0
Total Firm Sales 2,356,599 1,248,358 1,802,980 554,622 2,911,221 Total sales for PGA demand deferral,
excludes interruptible rate schedules
Schedule Summary for Commodity and Demand Amortization:
Firm 101 1,300,221 686,300 1,045,776 359,476 1,659,697
Firm 111 1,011,582 562,058 757,204 195,146 1,206,728
Interruptible 131 0 0 0 0 0 Notify Rates Dept if used
Interruptible 132J 0 0 0 0 0 Special amortization rate
2,311,803 1,248,358 1,802,980 554,622 2,866,425 Volumes for PGA Commodity & Demand
Amortization
Firm 112 44,796 0 0 0 44,796 Annual lump sum amortization
Firm 131 0 0 0 0 0 Annual lump sum amortization
Interruptible 132 0 0 0 0 0 Annual lump sum amortization
Total Firm Sales 2,356,599 1,248,358 1,802,980 554,622 2,911,221
Total Interruptible Sales 0 0 0 0 0
Total Transportation Sales (Schedule 146 - 169)4,550,901 329,152 405,539 76,387 4,627,288
Check total sales 6,907,500 1,577,510 2,208,519 631,009 7,538,509
6,907,500 1,577,510 2,208,519 7,538,509
----
H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2021 ID Calendar Sales Volumes
for pro rating - reverse August unbilled ID PGA September 2021 Page 6 of 19
WASHINGTON GL Account
Rate
Schedule Interest Rates Notes
WASHINGTON INTEREST RATE:
FERC Natural Gas Interest Rate 3.25%Updated for Q3'21 - DONE
https://ferc.gov/enforcement-legal/enforcement/interest-rates
PREVIOUS NE
WASHINGTON DEFERRAL RATES:Nov'19-Oct'20 Nov'20-Oct'21
Commodity Rate 191010 GD WA 101 - 132 $0.15284 $0.16167 Changes annually with PGA filing
Demand Rates 191010 GD WA 101/102 $0.09651 $0.09822 Changes annually with PGA filing
111/112 $0.08727 $0.08835 Changes annually with PGA filing
131/132 $0.05591 $0.05640 Changes annually with PGA filing
146/126/116 $0.00054 $0.00054 Changes annually with PGA filing
WASHINGTON AMORTIZATION RATES:
Commodity & Demand (Sch 155) 191000 GD WA 101/102 ($0.00409)$0.00699 Changes annually with PGA filing
111 ($0.01035)$0.00013 Changes annually with PGA filing
131 $0.00000 $0.00000 Changes annually with PGA filing
146 $0.00000 $0.00000 Changes annually with PGA filing
IDAHO GL Account
Rate
Schedule Interest Rates Notes
IDAHO INTEREST RATE:
Customer Deposit Rate chan es annuall 1.00%UPDATED ANNUALLY IN JANUARY
puc.idaho.ov Year 2021 Order # 34866
PREVIOUS PREVIOUS NE
IDAHO DEFERRAL RATES:Nov'19-Oct'20 Nov'20-Au '21 Sep'21-Oct'22
Commodit Rate Without GTI 191010 GD ID 101 - 132 $0.16148 $0.16148 $0.20177 Idaho only PGA filing effective 9.1.21
Demand Rate 191010 GD ID 101/111/112 $0.09295 $0.08952 $0.09203 Idaho only PGA filing effective 9.1.21
IDAHO AMORTIZATION RATES:
Commodity & Demand (Sch 155) 191000 GD ID 101 $0.03604 $0.03732 ($0.01498)Idaho only PGA filing effective 9.1.21
111 $0.03604 $0.03732 ($0.01498)Idaho only PGA filing effective 9.1.21
112 $0.00000 $0.00000 $0.00000 Idaho only PGA filing effective 9.1.21
146 $0.00000 $0.00000 $0.00000 Idaho only PGA filing effective 9.1.21
Rates for Resource Accounting
Rates for Resource Accounting
09 2021 Regulatory Information Monthly Review WA_ID PGA Deferral-Amort 9/20/2021 9:40 AM
ID PGA September 2021 Page 7 of 19
SEPTEMBER 2021
PGA FILING BACKUP
IDAHO
ID PGA September 2021 Page 8 of 19
1
Meister, Keri
Subject:FW: ID PGA
Attachments:2021 Idaho PGA Exhibit D - ID PGA Workpapers (07-02-2021) CONFIDENTIAL.xlsx
From: Garbarino, Marcus <[e-mail]>  
Sent: Monday, July 12, 2021 12:08 PM 
To: Groome, Carolyn <[e-mail]>; McLelland, Ian <[e-mail]>; Hossack, 
Jennifer <[e-mail]>; Meister, Keri <[e-mail]> 
Cc: Miller, Joe <[e-mail]> 
Subject: ID PGA 
Hello, attached are the workpapers from the annual ID PGA filing for 2021. This was filed on 7/2 with an effective date of 
9/1 (instead of the normal 11/1). In the workpapers you will see we calculated the amortization rate based on the 
ending 5/31/21 deferral balances and proposed an amortization period of 38 months, instead of the normal 12, due to 
the large surcharge balance in the amortization account that has been growing since last year.  
Let me know if you have any questions. 
Thank you, 
Marcus Garbarino, CPA
Manager of Regulatory Affairs
1411 E Mission Ave MSC-23, Spokane, WA, 99202
P 509.495.2567
www.myavista.com
CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain
confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or an agent
of the intended recipient, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this
message and any attachments.
ID PGA September 2021 Page 9 of 19
AVISTA CORPORATION manual inputs
SEPTEMBER 2021 IDAHO PGA ‐ 150
Actual Billed
Schedule
Revenue
Rider 150 Remove RCF Total PGA Cost Percentage Commodity Percentage Demand Commodity Cost Demand Cost
(a)(b)(c)(d)(e)(f)(g)(h)
[b*c][d*e][d*f]
0101 356,829$            0.99563 355,27$             68.68%31.32% 243,999$             111,271$           
0111 278,487$            0.99563 277,27$             68.68%31.32% 190,429$             86,841$             
0112 12,521$              0.99563 12,466$               68.68%31.32% 8,562$                 3,904$               
Schedule Totals 647,837$            645,00$             442,99$             202,01$           ‐ 
September Unbilled Billed September Unbilled
August Unbilled 
Reversal Total Commodity
(g) (m) (s)[g+m+s]
Schedule Therms Commodity Rate Demand Rate Commodity Cost Demand Cost 0101 243,999$            211,00$  (110,824)$ 344,18$ 
(i)(j)(k)(l)(m)(n)0111 190,429$           152,781$  (90,761)$ 252,44$ 
[j*k][j*l]0112 8,562$               ‐$ ‐$ 8,562$ 
0101 1,045,77 0.20177 0.09203 211,00$ 96,243$ 442,99$           363,787$  (201,585)$ 605,19$ 
0111 757,20 0.20177 0.09203 152,781$ 69,685$ TRUE TRUE TRUE Acct 19101
0112 0 0.20177 0.09203 ‐$ ‐$ 
1,802,98 363,787$ 165,928$ 
Billed September Unbilled
August Unbilled 
Reversal Total Demand
(h)(n)(t)[h+n+t]
August Unbilled Reversal 0101 111,271$            96,243$ (61,438)$ 146,07$ 
Schedule Therms Commodity Rate Demand Rate Commodity Cost Demand Cost 0111 86,841$              69,685$ (50,315)$ 106,21$ 
(o)(p)(q)(r)(s)(t)0112 3,904$               ‐$ ‐$ 3,90$ 
[p*q][p*r]202,01$           165,928$  (111,753)$ 256,19$ 
0101 ‐686,30 0.1614 0.08952 (110,824)$ (61,438)$ TRUE TRUE TRUE Acct 19101
0111 ‐562,05 0.1614 0.08952 (90,761)$ (50,315)$ 
0112 0 0.1614 0.08952 ‐$ ‐$ 
‐1,248,35 (201,585)$ (111,753)$ 
H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2021\09-2021_ID - PGA Rate ChangesPGA Idaho 10/5/2021
ID PGA September 2021 Page 10 of 19
manual inputsAVISTA CORPORATION
SEPTEMBER 2021 IDAHO AMORTIZATION ‐ 155
Actual Billed
Schedule
Revenue
Rider 155 Remove RCF Amortization Cost
(a)(b)(c)(d)
[b*c]
0101 14,219$          0.99563 14,157$               
0111 9,979$            0.99563 9,935$                 
0112 ‐$                0.99563 ‐$  
Schedule Totals 24,198$          24,092$               
Billed September Unbilled August Unbilled Reversal Total Commodit
(d)(h)(l)[d+h+l]
September Unbilled 0101 14,157$   (15,666)$ (25,613)$ (27,122)$  
0111 9,935$  (11,343)$ (20,976)$ (22,384)$  
Schedule Therms Amortization Rate Amortization 0146 ‐$ ‐$ ‐$ ‐$ 
(e)(f)(g)(h)24,092$  (27,009)$ (46,589)$ (49,506)$  
[f*g]TRUE TRUE TRUE Acct 191000
0101 1,045,776 ‐0.01498 (15,666)$              
0111 757,204 ‐0.01498 (11,343)$              
0112 0 0.00000 ‐$  
1,802,980 (27,009)
August Unbilled Reversal
Schedule Therms Amortization Rate Commodity Cost
(i)(j)(k)(l)
[j*k]
0101 ‐686,300 0.03732 (25,613)$              
0111 ‐562,058 0.03732 (20,976)$              
0112 0 0.00000 ‐$  
‐1,248,358 (46,589)
H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2021\09-2021_ID - PGA Rate ChangesAmort Idaho 10/5/2021
ID PGA September 2021 Page 11 of 19
Revenue By Rate Schedule Data Source: Financial Reporting
Gas for ID Data Updated Daily
Accounting Period: 202109
Rate Schedule Desc Billing Determinant Meter Qty Usage Qty Revenue Amt YTD Average Meters YTD Usage YTD Revenue Amt
0101 - FIRM AND GENERAL SER RIDER 150 0 -45 356,829 0 -679 11,642,186
0111 - FIRM-LARGE GEN SERV RIDER 150 0 -239 278,487 0 -570 4,527,842
0112 - FIRM-LARGE GEN SERV RIDER 150 0 0 12,521 0 0 69,977
Overall - Total 0 -284 647,837 0 -1,249 16,240,004
Page 3 of 4 Run Date: Oct 5, 2021
For Internal Use Only
Rider 150 = PGA
ID PGA September 2021 Page 12 of 19
Revenue By Rate Schedule Data Source: Financial Reporting
Gas for ID Data Updated Daily
Accounting Period: 202109
Rate Schedule Desc Billing Determinant Meter Qty Usage Qty Revenue Amt YTD Average Meters YTD Usage YTD Revenue Amt
0101 - FIRM AND GENERAL SER RIDER 155 0 0 -14,219 0 0 -1,689,547
0111 - FIRM-LARGE GEN SERV RIDER 155 0 0 -9,979 0 0 -640,793
0146 - TRANSP SVC CUST GAS RIDER 155 0 0 0 0 0 0
Overall - Total 0 0 -24,198 0 0 -2,330,339
Page 3 of 4 Run Date: Oct 5, 2021
For Internal Use Only
Rider 155 = PGA Amort
ID PGA September 2021 Page 13 of 19
Avista Utilities
State of Idaho
Gas Cost Calculation (per Therm)
Variable Charges Deferred Exchange Total Estimated 
Commodity Costs
Sales Volumes (to 
customers)WACOG
Volumes Dollars Volumes Dollars Volumes Dollars Dollars Dollars Dollars
(a)(b)(c)(d)(a) + (c) = (e) (b) + (d) = (f)(g)(h)(i)(j)(k)
Sep‐21 1,248,075 185,537$             1,867,004 436,132$         3,115,079 621,669$                1,849$ (173,344)$ 450,174$               3,069,013 0.1467$              
Oct‐21 2,295,473 430,258$             4,987,286 1,209,417$      7,282,759 1,639,675$             3,698$ (154,266)$ 1,489,107$           7,175,061 0.2075$              
Nov‐21 4,004,550 747,932$             7,793,026 1,954,491$      11,797,576 2,702,423$             4,274$ (151,688)$ 2,555,009$           11,623,113 0.2198$              
Dec‐21 3,983,306 743,964$             12,139,275 3,095,515$      16,122,581 3,839,479$             5,453$ (146,016)$ 3,698,916$           15,884,160 0.2329$              
Jan‐22 4,011,439 749,218$             10,925,412 2,824,219$      14,936,851 3,573,437$             5,160$ (147,047)$ 3,431,550$           14,715,965 0.2332$              
Feb‐22 3,558,555 664,633$             9,076,615 2,339,044$      12,635,170 3,003,677$             4,901$ (144,422)$ 2,864,156$           12,448,321 0.2301$              
Mar‐22 4,130,363 771,430$             6,787,216 1,632,325$      10,917,579 2,403,755$             4,172$ (151,406)$ 2,256,521$           10,756,129 0.2098$              
Apr‐22 763,875 126,116$             6,485,075 1,311,931$      7,248,950 1,438,047$             5,776$ (159,141)$ 1,284,682$           7,141,753 0.1799$              
May‐22 805,845 133,045$             3,342,606 628,744$         4,148,451 761,789$                4,790$ (162,469)$ 604,110$               4,087,103 0.1478$              
Jun‐22 873,225 144,169$             2,448,925 458,684$         3,322,150 602,853$                4,828$ (181,922)$ 425,759$               3,273,022 0.1301$              
Jul‐22 955,343 157,727$             1,560,764 296,077$         2,516,107 453,804$                4,265$ (192,609)$ 265,460$               2,478,899 0.1071$              
Aug‐22 908,378 149,973$             1,531,729 292,101$         2,440,107 442,074$                4,258$ (183,141)$ 263,191$               2,404,023 0.1095$              
Sep‐22 823,950 136,034$             2,309,668 443,687$         3,133,618 579,721$                1,984$ (171,656)$ 410,049$               3,087,278 0.1328$              
Oct‐22 786,083 129,782$             6,468,759 1,271,111$      7,254,842 1,400,893$             3,747$ (158,484)$ 1,246,156$           7,147,558 0.1743$              
29,148,460 5,269,818$          77,723,360 18,193,478$    106,871,820 23,463,296$           59,155$ (2,277,611)$               21,244,840$         105,291,398 0.20177$            
Acct 19101
Commodity
New without GTI:
Use for deferrals
Average 0.18079$             0.2341$           0.2195$ 
27%73%
GRI Funding (no change)0.00040              
TOTAL Rate 0.20217
RCF: 1.004373 0.99563
Proposed Rate
Proposed WACOG without RCF 0.20217$             New with GTI
Proposed WACOG with RCF 0.20305$            
Present Rate
Present WACOG without RCF 0.16188$             Old with GTI
Present WACOG with RCF 0.16283$            
Change
Change WACOG without RCF 0.04029$            
Change WACOG with RCF 0.04022$            
Index Cost Total Cost to Serve Average Load 
(including fuel)Executed Hedges
H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2021\2021 Idaho PGA Exhibit D ‐ ID PGA Workpapers (07‐02‐2021) CONFIDENTIAL‐copyCommodity
ID PGA September 2021 Page 14 of 19
Avista Utilities
State of Idah
Summary of Change GRF:1.00437
Rate Schedule 15
Rate Sch 150 
Commodity
Rate Sch 150 
Demand
Total 
Schedule 150
Rate Sch 150 
Commodity
Rate Sch 150 
Demand
Total 
Schedule 150 Volume*
Rate Sch 150 
Commodity
Rate Sch 150 
Demand Revenue
1 Rate Schedule 101 $0.1618 $0.08952 $0.2514 $0.16283 $0.09005 $0.2528 Rate Schedule 101 66,170,59    10,774,55$ 5,958,662$    16,733,22$ 
2 Rate Schedule 111 $0.1618 $0.08952 $0.2514 $0.16283 $0.09005 $0.2528 Rate Schedule 111 28,597,10    4,656,46$    2,575,169$    7,231,63$    
3 Rate Schedule 112 $0.1618 $0.08952 $0.2514 $0.16283 $0.09005 $0.2528 Rate Schedule 112 288,86         47,035$         26,012$         73,047$         
4 Rate Schedule 131 (no customers $0.1618 $0.0000 $0.1618 $0.16283 $0.0000 $0.16283 Rate Schedule 131 ‐ ‐$                ‐$                ‐$                
5 Rate Schedule 132 (no customers $0.1618 $0.0000 $0.1618 $0.16283 $0.0000 $0.16283 Rate Schedule 132 ‐ ‐$                ‐$                ‐$                
6 Total 95,056,562   15,478,06$ 8,559,843$   24,037,903
7
8 Rate Schedule 101 $0.2021 $0.09203 $0.2942 $0.20305 $0.09243 $0.2954 Rate Schedule 101 66,170,59    13,435,94$ 6,116,14$    19,552,08$ 
9 Rate schedule 111 $0.2021 $0.09203 $0.2942 $0.20305 $0.09243 $0.2954 Rate Schedule 111 28,597,10    5,806,642$    2,643,231$    8,449,873$    
10 Rate Schedule 112 $0.2021 $0.09203 $0.2942 $0.20305 $0.09243 $0.2954 Rate Schedule 112 288,86         58,653$         26,699$         85,352$         
11 Rate Schedule 131 (no customers $0.2021 $0.0000 $0.2021 $0.20305 $0.0000 $0.20305 Rate Schedule 131 ‐ ‐$                ‐$                ‐$                
12 Rate Schedule 132 (no customers $0.2021 $0.0000 $0.2021 $0.20305 $0.0000 $0.20305 Rate Schedule 132 ‐ ‐$                ‐$                ‐$                
13 Total 95,056,562   19,301,235$ 8,786,07$   28,087,313
14
15 Rate Schedule 101 $0.04029 $0.00251 $0.0428 $0.04022 $0.0023 $0.0426 Rate Schedule 101 66,170,59    2,661,382$    157,48$       2,818,86$    
16 Rate schedule 111 $0.04029 $0.00251 $0.0428 $0.04022 $0.0023 $0.0426 Rate Schedule 111 28,597,10    1,150,175$    68,062$         1,218,23$    
17 Rate Schedule 112 $0.04029 $0.00251 $0.0428 $0.04022 $0.0023 $0.0426 Rate Schedule 112 288,86         11,618$         687$               12,305$         
18 Rate Schedule 131 (no customers $0.04029 $0.0000 $0.04029 $0.04022 $0.0000 $0.04022 Rate Schedule 131 ‐ ‐$                ‐$                ‐$                
19 Rate Schedule 132 (no customers $0.04029 $0.0000 $0.04029 $0.04022 $0.0000 $0.04022 Rate Schedule 132 ‐ ‐$                ‐$                ‐$                
20 Total 95,056,562   3,823,175$   226,235$       4,049,41
*12 Month Period Ended August 31, 2022
Change
With Revenue Sensitive CostSummary of Change Without Revenue Sensitive Cost
Present   
Proposed 
Revenue Chang
Revenue at Present Rate
Revenue at Proposed Rate
Revenue Chang
Rate Schedule 15
Old rates Acct 191010 demand
New rates Acct 191010 demand
H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2021\2021 Idaho PGA Exhibit D ‐ ID PGA Workpapers (07‐02‐2021) CONFIDENTIAL‐copyRate Schedule 150 Change
ID PGA September 2021 Page 15 of 19
Avista Utilities
State of Idah
Summary of Change
Rate Schedule 155 ‐ Amortizatio RCF 1.004373
Without Revenue 
Sensitive
With Revenue 
Sensitive
Total Schedule 150 Total Schedule 150 Volume* Revenue
old rates Acct 191000 amort:
1 Rate Schedule 101 ($0.03732) ($0.03754)Rate Schedule 101 66,170,59         (2,484,044)$    
2 Rate Schedule 111 ($0.03732) ($0.03754)Rate Schedule 111 28,597,10         (1,073,535)$    
3 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 288,86               ‐$                 
4 Rate Schedule 131 (no customers)$0.0000 $0.0000 Rate Schedule 131 ‐  ‐$                 
5 Rate Schedule 132 (no customers)$0.0000 $0.0000 Rate Schedule 132 ‐  ‐$                 
6 Rate Schedule 146 $0.0000 $0.0000 Rate Schedule 146 ‐  ‐$                 
7 Total 95,056,562         (3,557,579)
8 new rates Acct 191000 amort:
9 Rate Schedule 101 $0.0149 $0.01505 Rate Schedule 101 66,170,59         995,867$        
10 Rate schedule 111 $0.0149 $0.01505 Rate Schedule 111 28,597,10         430,38$        
11 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 288,86               ‐$                 
12 Rate Schedule 131 (no customers) $0.0000 $0.0000 Rate Schedule 131 ‐  ‐$                 
13 Rate Schedule 132 (no customers) $0.0000 $0.0000 Rate Schedule 132 ‐  ‐$                 
14 Rate Schedule 146 $0.0000 $0.0000 Rate Schedule 146 ‐  ‐$                 
15 Total 95,056,562         1,426,253
16
17 Rate Schedule 101 $0.0523 $0.05259 Rate Schedule 101 66,170,59         3,479,911$     
18 Rate schedule 111 $0.0523 $0.05259 Rate Schedule 111 28,597,10         1,503,921$     
19 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 288,86               ‐$                 
20 Rate Schedule 131 (no customers) $0.0000 $0.0000 Rate Schedule 131 ‐  ‐$                 
21 Rate Schedule 132 (no customers) $0.0000 $0.0000 Rate Schedule 132 ‐  ‐$                 
22 Rate Schedule 146 $0.0000 $0.0000 Rate Schedule 146 ‐  ‐$                 
23 Total 95,056,562         4,983,832
*12 Month Period Ended August 31, 2022
Proposed Revenue at Proposed Rate
Change Revenue Chang
Total Schedule 15 Revenue Chang
Summary of Changes Revenue at Present Rates
Present   
H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2021\2021 Idaho PGA Exhibit D ‐ ID PGA Workpapers (07‐02‐2021) CONFIDENTIAL‐copyRate Schedule 155 Change
ID PGA September 2021 Page 16 of 19
Avista Utilities
State of Idaho
Deferral Account 191010 Reconcilation - Large Customers (Schedule 112/132)
11/1/2020 - 8/31/2021
Balance
Commodity Demand Transfer True Up 8/31/21
Deferral Deferrals Interest
Schedule 112
Customer A 0.00 0.00 0.00 0.00
Customer B 186.91 50.28 0.84 238.03
Customer C 0.00 0.00 0.00 0.00
Customer D (1,952.12)(429.99)(33.78)(2,415.89)
Schedule 132 0.00
Customer E 0.00
Commodity (Firm Customers 101-132)2,217,785.88 14,878.52 2,232,664.40
0.00
Demand Customers (Sales 101-111)(156,728.59)(10,112.29)(166,840.87)
0.00
Reconciling Item (8.82)(0.04)(8.86)
Total 2,216,020.67 (157,108.30)0.00 (0.88)1,667.19 2,063,636.80
GLW Check
Summary:charge 238.03
refund (2,415.89)
(2,177.86)
Customer B
Customer D
Total Resource Accounting
Revenue Conversion Factor 1.0043730
charge 239.07Customer B
Customer D refund (2,426.45)
Total Revenue Accounting (2,187.38)
Idaho Large Customer Adjustments
ID PGA September 2021 Page 17 of 19
1
Meister, Keri
Subject:FW: Rate Review - Sept 2021
From: Garbarino, Marcus <[e-mail]>  
Sent: Wednesday, September 15, 2021 1:59 PM 
To: Meister, Keri <[e-mail]> 
Subject: RE: Rate Review ‐ Sept 2021 
HI Keri, the rates look good. 
Thank you,  
Marcus Garbarino, CPA
Manager of Regulatory Affairs
1411 E Mission Ave MSC-23, Spokane, WA, 99202 P 509.495.2567
www.myavista.com
From: Meister, Keri <[e-mail]> 
Sent: Wednesday, September 15, 2021 1:19 PM 
To: Garbarino, Marcus <[e-mail]>; Schultz, Kaylene <[e-mail]> 
Subject: Rate Review ‐ Sept 2021 
I’ve attached the final rate review for September. The only thing I updated since the PRELIM I sent out on 8/23 was the 
WA_ID Jurisdictional tab monthly rate. All changes are still highlighted in yellow for your review. 
Thanks! 
Keri 
From: Garbarino, Marcus <[e-mail]>  
Sent: Thursday, August 26, 2021 8:59 AM 
To: Meister, Keri <[e-mail]>; Schultz, Kaylene <[e-mail]> 
Subject: RE: Rate Review ‐ Sept 2021 PRELIM 
Hi Keri, I will take a look at the workbook and get back to you but wanted to answer your questions.  
The 5 day peak will remain the same for September/October and change as normal in November.  
There will be large customer adjustments in September for Idaho. They will be mostly, if not all, bills to collect from 
customers this year. I will work on getting final amounts after August is closed.  
Yes, we will want to transfer the deferral balances as of 5/31/2021 into the amortization account.  
Marcus Garbarino, CPA
Manager of Regulatory Affairs
1411 E Mission Ave MSC-23, Spokane, WA, 99202
P 509.495.2567
www.myavista.com
ID PGA September 2021 Page 18 of 19
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From: Meister, Keri <[e-mail]> 
Sent: Monday, August 23, 2021 9:19 AM 
To: Schultz, Kaylene <[e-mail]>; Garbarino, Marcus <[e-mail]> 
Subject: Rate Review ‐ Sept 2021 PRELIM 
I’ve worked up the September workbook for your review with the new rates for ID PGA.  
I updated the following: 
GTI tab – Idaho Rate, all changes highlighted yellow 
WA_ID PGA Deferral‐Amort tab – new Idaho rates, all changes highlighted yellow 
Questions: 
Will the 5 day peak allocator change for September, or will this still only change in November as in previous years? 
Will there be an Idaho large customer refund for September, or will that transfer still only happen in November as in 
previous years? 
And just to verify, the balance transfers for Idaho from accounts 191010 to 191000 are to use ending balances as of 
5/31/21 this time around?  
Thanks! 
Keri 
Keri Meister|AVISTA UTILITIES
Resource Accounting Analyst|MSC 7
PO Box 3727|Spokane, WA 99220
Direct 509.495.2102|Fax [phone] [e-mail]
ID PGA September 2021 Page 19 of 19