20210730Application.pdf

Avista Corp.
141 I East Mission P.O. Box3727
Spokane, Washington 99220-3727
Telephone [phone]
Toll Free 800-727-9170
4wrtfri-'t t
Corp.
Re:
July 30,2021
State of Idaho
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8 Suite 201-A
Boise,ID 83714
Attention: Commission Secretary
Case No. AW-G-2l-gk
Natural Gas Fixed Cost Adjustment Annual Rate Filing of Avista Corporation
ln accordance with Case No. GNR-U-20-01, Order No.34602, which suspends the requirement to file
physical copies, the Company has attached for electronic frling with the Commission the following
revised tariffsheets:
Fifth Revision Sheet 175 canceling Fourth Revision Sheet 175
These tariffsheets reflect Avista's natural gas Fixed Cost Adjustment (FCA) annual rate adjustment
filing. This filing consists of Avista's Application, Exhibit A (the Company's proposed tariffs),
Exhibit B (rate calculation), Exhibit C (l8-months ending June 30, 2021 defenal), and Exhibit D
(customer communications) in support of the Application. The Company requests that the proposed
tariffsheets be made effective October 1,2021.
Electronic versions ofthe Company's frling were emailed to the Commission, and the Service List,
on July 30,2021.
Please direct any questions on this matter to me at [phone] or Joel Anderson at (509) 495-
28t1.
Sincerely,
/s/ Patrick Ehrbar
Patrick D. Ehrbar
Director of Regulatory Affairs
Page 1 ofl
I DAVID J. MEYER2 VICE PRESIDENT AND CHIEF COI.TNSEL FOR
3 REGULATORY AND GOVERNMENTAL AFFAIRS4 AVISTA CORPORATION5 I4I1 E. MISSION AVENUE6 P. O.BOX37277 SPOKANE, WASHINGTON 99220
8 PHONE: [phone], FAX: [phone]
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BEFORE THE IDAHO PUBLIC UTILITTES COMMISSION
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IN THE MATTER OF THE FIXED COST )
ADruSTMENT MECHANISM (FCA) )
ANNUAL RATE ADruSTMENT FILING )
oF AVTSTA CORPORATION )
CASE NO. AW-G-2I-1!
APPLICATION OF AVISTA
CORPORATION
18 I.INTRODUCTION
19 In accordance with Idaho Code $61-502, Commission Order No. 33437, and RP
20 052, Avista Corporation, doing business as Avista Utilities (hereinafter "Avista" or
2l "Company"), at l4l1 East Mission Avenue, Spokane, Washington, respectfully makes
22 application to the ldaho Public Utilities Commission ("Commission") for an order
23 approving the level of natural gas Fixed Cost Adjustment Mechanism (FCA) rsvenue
24 deferred during 18 months ended June 30, 2021 and authorizing FCA rates for natural gas
25 service from Novernber 1,2021through October 31,2022, and to approve the Company's
26 corresponding modifications to Schedule l75, "Fixed Cost Adjustment Mechanism -
27 Natural Gas". The FCA rate for the Residential Group (Schedule 101) is proposed to
28 change from a present rebate rate of 0.783fi pq therm to a proposed rebate rate of 0.4931,
29 per therm. The FCA rate for the Non-Residential Group (Schedules 111 and 112) is
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 1
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1 proposed to change from a present rebate rate of 0.687 fi per therm to a proposed rebate rate
2 of 0.490(, per therm. The Residential Group rate change represents a $0.2 million, or 0.4o/o
3 increase, to Schedule 1 0 t customers, and the Non-Residential Group rate change represents
4 a $53,000, or 0.4o/o, increase. The combined effect of expiring FCA rates and the proposed
5 rates are shown on the table below.
6 Table No. 1- Summarv of Proposed FCA Chanee bv Group
Expiring Present
FCA Revenue
Proposed FCA
Revenue
Proposed FCA
lncrease
Residential $ (531.845)s (334.866)s 196.980
Non-Residential $ (186.3s4)$ (132.916)$ s3,438
10 The Company has requested a November 1,2021effective date.
11 The Company requests that this filing be processed under the Commission's
12 Modified Procedure Rules (RP 201-204) through the use of written comments.
13 Communications referencing this Application should be addressed to:
David J. Meyer, Esq.
Vice President and Chief Counsel for
Regulatory & Governmental Affairs
Avista Corporation
P.O.Box3727
MSC.IO
1411 E. Mission Ave
Spokane, WA 99220-3727
Phone: [phone]
D avid. Meyer@avi stacorp. com
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26
Patrick D. Ehrbar
Director of Regulatory Affairs
Avista Utilities
P.O.Box3727
MSC-27l4ll E. Mission Ave
Spokane, WA 99220-3727
Phone: [phone]
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 2
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patrick. ehrbar@avi stacorp. com
Electronically
Dockets@Avistacorp. com
6 II. BACKGROUNI)
7 The purpose of the natural gas FCA is to adjust the Company's Commission-
8 authorized revenues from therm sales, such that the Company's revenues will be
9 recogruzed based on the number of customers served under the applicable natural gas
1 0 service schedules. The FCA allows the Company to: I ) defer the difference between actual
l1 FCA-related revenue received from customers through volumetric rates, and the FCA-
12 related revenue approved for recovery in the Company's last general rate case on a per-
13 customer basis; and 2) file a tariffto surcharge or rebate, by rate Soup, the total deferred
14 amount accumulated in the deferred revenue accounts for the prior January through
l5 December time period.
16 In Case Nos. AVU-E-15-05 and AVU-G-15-01, the Commission in Order No.
17 33437 approved for Avista a Fixed Cost Adjustment Mechanism. On page 10 of Order
l8 No. 33437, the Commission stated:
The parties have also agreed upon a three-yearr FCA pilot for electric and natural
gas operations. The FCA will compare actual FCA revenues to allowed FCA
revenues determined on a per-customer basis. Any differences will be deferred for
a rebate or surcharge. There are a number of customer safeguards, including that an
FCA surcharge cannot exceed a 3o/o annual rate adjustment. Any unrecovered
balances will be carried forward to recover in future years. Further, there is no limit
to the level of the FCA rebate. As part of the Stipulation, Staff and other interested
parties, will review the efficacy of the FCA after its second full year to ensure it is
functioning as intended. Fixed cost adjustrnent mechanisms are intended to
encourage conservation and allow customers more control over their bills. Further,
the proposed FCA will remove any financial disincentive of the Company to
encourage energy conservation.
On June 15, 2018, the Idaho Public Utilities Commission approved an Addendum to the Stipulation
which extended the term of the pilot for an additional year by Order No. 34085.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 3
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2 The Section 13 of the Stipulation and Settlement, as amended by Addendum to the
3 Stipulation approved by the Commission in Order No. 34085 on June 15, 2018, provided
4 further details, reproduced below, regarding the mechanics of the fixed cost adjustment
5 mechanism.
A. FCA Mechanisms Term. The Parties agree to an initial FCA term of 4 years,
with a review of how the mechanisms have functioned conducted by Avista, Staff,
and other interested parties following the end of the third full-year. Avista may
seek to extend the term of the mechanism prior to its expiration.2
B. Rate Groups. There will be two rate groups established for both the electric
FCA and natural gas FCA:
Electric Customer Rate Groups:l. Residential - Schedule 12. Commercial - Schedules ll,12,21,22,31,32
Natural Gas Rate Groups:l. Residential - Schedule 1012. Commercial - Schedules 111 and ll2
C. Existing Customers and New Customers. The Parties have agreed that revenue
related to certain items discussed below would not be included in the FCA for new
customers. The result is that the Fixed Cost Adjustment Revenue-Per-Customer
for new customers will be less than the Fixed Cost Adjustment Revenue-Per-
Customer for existing customers. For new electric customers added after the test
period, recovery of incremental revenue related to fixed production and
transmission costs would be excluded from the electric FCA. For new natural gas
customers added after the test period, recovery of incremental revenue related to
fixed production and underground storage facility costs would be excluded. These
modifications are included in Appendices B and C to the Stipulation.
D. Quarterly Reporting. Avista will file, within 45 days of the end of each quarter,
a report detailing the FCA activity by month.3 The reporting will also include
information related to the deferrals by rate Soup, what the deferrals would have
2 Review of the mechanisms took place at a workshop March 27 , 2019, and the Company filed a separate
application with the Commission which extended the terrr of the FCA Mechanisms through March3l,2025.
See also discussion starting at page 6 ofthis application.3 As stated in Order No. 34502 Case No. AVU-G-19-03, the Company altered its quarterly reporting from
45 days to 60 days from the end ofeach quarter.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 4
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been if tracked by rate schedule, use and revenue-per-customer for existing and
new customers, and other summary financial information. Avista will provide such
other information as may be reasonably requested, from time to time, in the future
quarterly reports.
E. Annual Filings. On or before July l, the Company will file a proposed rate
adjustment surcharge or rebate based on the amount of deferred revenue recorded
for the prior January through December time period.a The rate adjustment would
be calculated separately for each Rate Group, with the applicable surcharge or
rebate recovered from each group on a uniform cents per kWh or per therm basis.
The proposed tariff (Schedule 75 for electric, Schedule 175 for natural gas)
included with that filing would include arate adjustment that recovers/rebates the
appropriate deferred revenue amount over a twelve-month period effective on
October 1 for electric (to match with Power Cost Adjustment and Residential
Exchange annual rate adjusfrnents time period) and November lst for natural gas
(to match with the annual Purchased Gas Cost Adjustment rate adjustment time
period). The deferred revenue amount approved for recovery or rebate would be
transferred to a balancing account and the revenue surcharged or rebated during the
period would reduce the deferred revenue in the balancing account. After
determining the amount of deferred revenue that can be recovered through a
surcharge (or refunded through a rebate) by Rate Group, the proposed rates under
Schedules 75 and 175 would be determined by dividing the deferred revenue to be
recovered by Rate Group by the estimated kWh sales (Electric FCA) or therm sales
(Natural Gas FCA) for each Rate Group during the twelve-month recovery period.
Any defened revenue remaining in the balancing account at the end of the
amortization period would be added to the new revenue deferrals to determine the
amount of the proposed surcharge/rebate for the following year.
F. Interest. Interest will be accrued on the unamortized balance in the FCA
balancing accounts at the Customer Deposit Rate.
G. Accounting. Avista will record the deferral in account 186 - Miscellaneous
Defened Debits. The amount approved for recovery or rebate would then be
transferred into a Regulatory Asset or Regulatory Liability account for
amortization. On the income statement, the Company would record both the
deferred revenue and the amortization ofthe deferred revenue through Account 456
(Other Electric Revenue), or Account 495 (Other Gas Revenue), in separate sub-
accounts. The Company would file quarterly reports with the Commission showing
pertinent information regarding the status of the current deferral. This report would
include a spreadsheet showing the monthly revenue deferral calculation for each
4 As stated in OrderNo. 34502 CaseNo. AVLI-G-19-03, The company altered the deferral period of its
FCA extension to July through June by using a one-time l8-month deferral period of January 1,2020
through June 30, 202 I . See also discussion starting at page 6 of this application.
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 5
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING
month of the deferral period (January - Decernber), as well as the current and
historical monthly balance in the deferral account.
H. 3% Rate Increase Cap. An FCA surcharge, by rate Broup, cannot exceed a3o/o
annual rate adjustment, and any uffecovered balances will be carried forward to
future years for recovery. There is no limit to the level of the FCA rebate.
Order No. 34502 Implications
On July l, 2019, Avista Corporation ("Company") applied to the Commission
requesting approval to: l) extend its Fixed Cost Adjustment ('FCA") mechanisms for
electric and natural gas service through March 31,2025;2) modiff its upcoming deferral
period to run from January 1,2020 through June 30, 20211'3) implement an annual true-up
to its FCA mechanisms. The Commission approved this request on December 13,2019 in
Order No. 34502.
The Company will use a one-time filing adjustment to modiff the deferral period
in compliance with Order No. 34502. In prior years, the Company filed its previous year's
FCA adjustments by June 30 following the deferral period for rates that became effective
on October I (electric) and November I (natural gas). Under the Company's allowed
extension of the mechanism, the Company will use a one-time 18-month deferral period,
January I,2020 through June 30, 2021, to move the deferral period closer to the filing and
effective dates. After the initial deferral adjustment period, subsequent deferral periods
will run from July 1 through June 30. The new filing date will move from June 30, the
current filing date, to July 31 of each year. Rates will still become effective on October I
(electric) and Novernber t (natural gas) as they previously have. Additionally, the
Commission approved to modiff the FCA mechanisms to include an annual true-up of the
allowed FCA revenue, comparing average customer computed deferred revenue to the
monthly recorded deferred revenue.
PAGE 6
1 As detailed above, the Commission approved the following procedural schedule for
administering the annual natural gas FCA filings:
July 31 - Company filing for prior January 1,2020 - June 30,2021deferral period
November I - Commission Order and effective date of natural gas FCA rate
adjustment.
III. DRIVERS OF NATT]RAL GAS FCA REBATES
The FCA deferrals for Residential and Non-Residential customers for 18 months
ended June 30, 2021were the result of higher monthly use-per-customer than the use-per-
customer that was embedded in the 2016 test year (i.e., the FCA base). Residential average
monthly use-per-customer was higher by 2 therms, and non-residential average monthly
use-per customer was higher by 23 therms. The Company has identified the primary
drivers for the change in use-per-customer.
First, weather was warmer than normal during 18 months ended June 30, 2021,
giving rise to a weather normalization adjustments that required the addition of 6.4 million
therms to residential usage (4 therms per customer) and 1.6 million therms (57 therms per
customer) to non-residential usage. The estimated FCA revenue short fall associated with
weather was approximately $3 million residential and $0.5 million non-residential.
Since the 2016 test year used to set 2020 rates, Idaho customers have achieved
energy efficiency savings from participation in the Company's Demand Side Management
programs. Estimated cumulative savings since the test year (derived from the Idaho 2017,
2018, 2019 and2020 DSM Annual Reports) reduced residential usage for 18 months ended
s Tt,e 2020 weather normalization adjustment was included in the Company's WA Commission Basis Filing
and the same process was applied to year-to-date h;mre 2021.
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AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 7
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1 June 30,2021approximately 1.1 million therms and non-residential usage approximately
2 200 thousand therms. The estimated FCA revenue shortfall associated with energy
3 efficiency programmatic savings is $0.8 million residential and $0.1 million non-
4 residential.
5 The "other" drivers are related to items not easily quantifiable, such as the effects
6 of non-programmatic energy efficiency, changes in business cycles, non-quantifiable
7 effects related to the COVID 19 pandemic, etc. The following table summarizes the impact
8 of these drivers on the FCA Revenues received from customers in the deferral period.
9 Table No. 2 - Components of FCA Drivers ($ in millions)
11 Driver
Residential Group
Use-per- FCA
Customer Revenue
Non-Residential Group
Use-per- FCA
Customer Revenue
Weather
Energy Efficiency
Other
Total
(4.1)
(0.7)
6.8
2.O
(Ss.o1
(So.a1
Sa.r
$o.g
(s5.7)
(7.41
86.7
22.6
(So.s1
(So.r1
So.z
$o.r
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14 IV. RESIDENTIAL GROUP RATE DETERMINATION
15 The Company recorded $324,456 in the rebate direction in deferred revenue for the
16 natural gas residential customer group for 18 months ended June 30, 2021. The proposed
17 rate of 0.493 cents per therm is designed to rebate $334,866 to the Company's residential
18 natural gas customers served under rate Schedule l0l. The following table summarizes
19 the components of the Company's request to rebate:
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AVTSTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 8
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I Table No.3 - Residential Group FCA Summarv
01.2020 - 06.2021 Deferred Revenue $324.4s6)
Add: Prior Year Residual balance ($6.663)
Add: Interest throueh 1013112022 ($2.211)
Add: Revenue Related Expense Adi ($1.s36)
Total Requested Recovery ($334,866)
Customer Rebate Revenue ($334.866)
Carryover Deferred Revenue $0
6 Exhibit B, page I shows the derivation of the proposed rate to rebate revenue of
7 $334,866 based on projected sales volumes for Schedule 101 customers during the
8 rebate/amortization period (November 2021 tfuou,gh October 2022). As identified on tariff
9 Sheet l75B under Step 6 of "Calculation of Monthly FCA Deferral", interest on the
10 deferred balance accrues at the Customer Deposit Interest Rate.6 If the proposed rebate is
I I approved by the Commission, the 18 months ended June 30, 2021 deferral balance, plus
12 interest through October, will be hansferred into the regulatory liability balancing account.
13 The balance in the liability account will be reduced each month by the rebate received from
14 customers under the tariff.
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16 V. NON.RESIDENTIAL GROUP RATE DETERMINATION
17 The Company recorded $130,431 in the rebate direction in deferred revenue for the
18 natural gas Non-Residential Group for l8 months ended June 30, 2021. The proposed
19 rebate rate of 0.490 cents per therm is designed to rebate $132,916 to the Company's
20 commercial and industrial customers served under rate Schedules 1l I arrd ll2. The
6 The Customer Deposit Interest Rate was 2.00% throughout 2020 arLd 1% beginning January 2021. The
current rate of L00% has been used as an estimate for purposes of this rate determination.
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 9
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I following table summarizes the components of the Company's request for rebate:
2 Table No.4 - Non-Residential Group FCA Summarv
01.2020 - 06.2021Deferred Revenue ($ 130,431)
Add: Prior Year Residual Balance ($918)
Add: lnterest throush l0l3l/2022 ($964)
Add: Revenue Related Expense Adi ($oo+)
Total Recovery ($132.916)
Customer rebate ($ 132,916)
Carryover Deferred Revenue $0
7 Exhibit B, page 3 shows the derivation of the proposed rate to rebate revenue of
8 $132,916 based on projected sales volumes for Schedules l1l and 112 during the
9 rebate/amortizationperiod (November 2021tbrough October 2022). As identified on the
10 tariff Sheet 1 75B under Step 6 of "Calculation of Monthly FCA Deferral", interest on the
11 deferred balance accrues at the Customer Deposit Interest Rate.7 If the proposed rebate is
12 approved by the Commission, the deferral balance, plus interest through October will be
13 transferred into the regulatory liability balancing account. The balance in the liability
14 account will be reduced each month by the rebate received by customers under the tariff.
15 Support showing the monthly calculation of the 18 months ended June 30,2021
16 deferral balances for both the Residential and Non-Residential Groups is provided as
17 Exhibit C. These calculations were also provided to the Commission in quarterly reports
18 (except April through June 2021 which will be provided in the Q2 report by the end of
19 August).
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7 Ibid.
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 10
I VI.3% ANNUAL RATE INCREASE TEST
2 FCA rate "Urr e increase limitation.
3 There is no limit to rebate rate adjustments. As described in tariff Schedule 175, the 3Yo
4 annual rate increase limitation will be determined by dividing the incrernental annual
5 revenue to be collected (proposed surcharge revenue less present surcharge revenue) under
6 this Schedule by the total o'normalizr,d" revenue for the two Rate Groups for the most recent
7 Jaruary through December time period. Normalized revenue is determined by multiplying
8 the weather-corrected usage for the period by the present rates in effect. If the incremental
9 amount of the proposed surcharge exceeds 3Yo, only a3Yoincrerrental rate increase will be
l0 proposed, and any ronaining deferred balance will be carried over to the following year.
l1 Exhibit B, page 6 shows the 3o/o test for the two rate groups. The incremental
12 change from the existing rebate to the proposed rebate for the residential group is an
13 increase of $0.2 million or approximately 0.4%. For the Non-Residential group, the
14 incremental change from the existing rebate to the proposed rebate is an increase of
15 $50,000 or approximately 0.4%. As both the Residential deferral and the Non-Residential
16 deferral are rebates not subject to the 3oZ incremental surcharge test, there is no proposed
17 carry over for either rate class.
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19 VII. EXISTING CUSTOMERS AND NEW CUSTOMERS
20 The Settlement Stipulation approved by the Commission requires that natural gas
2l customers that have been added since the test year are subject to an FCA Revenue-Per-
22 Customer that excludes incremental revenue related to fixed production and underground
23 storage facility costs. Separate calculations for new versus existing customers are clearly
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 11
1 identified in the FCA base that was approved in Case No. AVU-G-L7-0l Order No. 33953
2 as adjusted by tax reform Case No. GNR-U-I8-01 Order No. 34070 for natural gas rates
3 effective since January 1,2019 (included in this filing as Attachment C, pages 6 through
4 r0).
5 Due to this segregation, Avista tracks the usage of new customers since January 1,
6 2017 as compared with existing customers.s In general, the average usage of new natural
7 gas customers is comparable to the average usage of existing customers. Avista will
8 continue to track the usage of new customers over the Fixed Cost Adjustment term.
9
10 V[I. PROPOSED RATES TO BE EFFECTTVE NOVEMBER 1.2021
1l The Company is proposing a per therm FCA rebate rate of 0.493i, for the
12 Residential Group, and a per therm FCA rebate rate of 0.490(, for the Non-Residential
I 3 Group, both to become effective November I ,2021. Exhibit B to this Application provides
14 the Residential and Non-Residential Rate Calculation, and Exhibit C provides the support
15 for the deferrals for the January l, 2020 through June 30, 2021 defertal period. Attached
16 as Exhibit A is a copy of the proposed tarifl Schedule 175, which contains the proposed
17 FCA rates. Exhibit A also includes the proposed changes to Schedule 175 in
18 strike/underlineformat.
19 Residential customers using an average of 63 therms per month would see their
20 monthly bills increase from $49.49 to $49.67, an increase of $0.18 per month, or 0.4oh.
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8 "Existing customers" were part of the test year used to set the January 1,2020 rates (2016 calendar year).
"New customers" consist of all new hookups after the test year.
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 12
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IX. COMMUNICATIONS AI\D SERVICE OF APPLICATION
In conformance with RP 125, this Application will be brought to the attention of
the Company's customers. First, the Company has served a copy of this Application upon
the service list in Case Nos. AVU-E-15-05 and AW-G-15-01, the cases that gave rise to
the FCA mechanisms. Second, a copy of Company's news release and customer notice is
provided as Attachment D. The news release will be issued on July 30,2021, and the
customer notice will be inserted in customer bills starting in July and run for a full billing
cycle.
X. REOUEST FOR RELIEF
The Company requests that the Commission issue an order approving recovery of
FCA deferrals for the period January 1,2020 through June 30, 2021 and approve a per
therm FCA rebate rate of 0.493( for the Residential Group, and a per therm FCA rebate
rate of 0.4900 for theNon-Residential Group, both to become effective November 1,2021.
The Residential Group rebate represents a $0.2 million, or 0.4o/o incremental increase to
schedule 101 customers, and the Non-Residential Group rebate represents a $50,000, or
0.4o/o incremental increase to Schedule 111 and I 12 customers. The Company requests
that the matter be processed under the Commission's Modified Procedure rules through
use of written comments.
Dated at Spokane, Washington this 30th day of July 2021.
AVISTA CORPORATION
BY /s/ Patric-k
Patrick D. Ehrbar
Director of Regulatory Affairs
AVISTA'S NATURAL GAS FCA ANNUAL RATE ADruSTMENT FILING PAGE 13
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that I have this 30ft day of July, 2021, served the Application of Avista
Corporation - Fixed Cost Rate Adjustment, upon the following parties, by electronic mailing a
copy thereof to:
Jan Noriyuki, Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8 Suite 201-A
Boise,ID 83714
diane. hanian@luc. idaho. qov
John Hammond Jr.
Deputy Attomeys General
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8 Suite 201-4
Boise,ID 83714
John. Hammond(a)puc. idaho. gov
Larry A. Crowley
The Energy Strategies Institute, lnc.
3738 S. Harris Ranch Ave.
Boise,ID 83716
crowleyla(Eaol.com
Vicki M. Baldwin
Parsons Behle & Latimer
Walmat,Inc.
201 S. Main Street, Suite 1800
Salt Lake city, UT 84111
vbaldwin(@parsonbehle.com
Ronald L. Williams
Williams Bradbury, P.C.
P. O. Box 388
802 W. Bannock, Suite LP 100
Boise, D 83702
ron(@ will iamsbradbury.com
Brad M. Purdy
Attomey at Law
2019 N 17ft Street
Boise,ID 83702
bmpurdy(@hotmail.com
Peter J. Richardson
Greg M. Adams
Richardson Adams
515 N. 27s Street
PO Box 7218
Boise, D 83702
peter(@ ric hard son ada m s. c om
greq@richardsonsdam s.com
Benjamin J. Otto
Idaho Conservation League
710 N. 6th St.
Boise, D 83702
[e-mail]
Dr. Don Reading
6070 Hill Road
Boise, tD 83703
dreading(@mindsprins.com
Patrick D. Ehrbar
Director of Regulatory Affairs
AVISTA CORPORATION
dba Avista Utilities
Issued July 30, 2021 Effective November 1, 2021
Issued by Avista Corporation
By Patrick Ehrbar, Director of Regulatory Affairs
SCHEDULE 175
FIXED COST ADJUSTMENT MECHANISM – NATURAL GAS
PURPOSE:
This Schedule establishes balancing accounts and implements an annual Fixed
Cost Adjustment (“FCA”) rate mechanism that separates the recovery of the
Company’s Commission authorized revenues from therm sales to customers
served under the applicable natural gas service schedules.
TERM:
The term of the FCA mechanism will remain in effect through March 31, 2025.
APPLICABLE:
To Customers in the State of Idaho where the Company has natural gas service
available. This schedule shall be applicable to all retail customers taking service
under Schedules 101, 111, and 112. This Schedule does not apply to Schedules
131/132 (Interruptible Service), Schedule 146 (Transportation Service For
Customer-Owned Gas) or Schedule 148 (Special Contracts). Applicable
Customers will be segregated into two (2) distinct Rate Groups:
Group 1 – Schedule 101
Group 2 – Schedules 111 and 112
Note – the recovery of incremental revenue related to fixed production and
underground storage costs will be excluded for new natural gas customers added
after the FCA Base test year.
MONTHLY RATE:
Group 1 – ($0.00493) per therm
Group 2 – ($0.00490) per therm
Fifth Revision Sheet 175
Canceling
I.P.U.C. No. 27 Fourth Revision Sheet 175
BEFORE TI{E
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE NO. AVU-G-2I-$
EXIIIBIT C
FCA 18 months ended 6.2021Deferred Revenue Calculation
Natural Gas Service
July 30, 2021
Artrr Uflftli.Nlurl G.' FLcd CatAdJurmmrMcchtu (Idrf,e)
Itairlopmont of Nrtrrd Grr D.f.nb (ft M6fir E!d.d Juc 2021)
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051,666) t
4rt
57,t37 3(l6t) s
(t)
1.475
$204,33
30l,al0 $
t51,1t3
294224 $
$9.47
7,tr6 s
(p)
NcnEi.hilidGEe
Tol Art[l Billed Cu*oar
TdlA(tdlrrrp(ItgE)
Tool A(fud Bs. Rrt! &w!
Tcd Artd FixcdCbrqc Rro
War.fiW,
A.&jCreo 6Syra Duing TdtYil
Mdb FCA n!i@!!qCul@r
Firod Coa Adutncu lrc
AdrlBreRr&frw
Arnul Fird Cbtls Rcuw
A!tudfrrge (ItqE)
Cwtoa Fixod Cqt fdjuoat tow
llo*si.Ldi.l Rro P6 Cut@REirld
ErffiE Gtua l)dsrd - Suc,hm G&)
Ib,g4g@
Arod CuamoNq SieT6tYm
Itlodly FCA R!ffie por CuloEr
fixrdCon AdiuM Rrv@c
A.tdFixrdch|4pRro
A.oDt Urgr (IhoB)
fircdftodrctho UdIJG Stmgp n&psltsn
Fixd P!o&di0 !d lrc &a{s XrEr
CstoE Fird Cd Adjstto.d nru
RrunrPqlt
Rtt@nrpottt
Rrmc RlpoNrt
Rronorat
o)-e2)
Plgc 3
o)xO)
(3). (26)
(1t -07)
(2) - (28)
ol) -(12) {15)
(9)-06)
Rrunrpoit!
P.gc 3
(z!)r(23)
RffintDdr $
BffirG frpoltr i
Xruntpoir
Pr3i I stdrr1 I(30)r(31) t
(25)-(27)-(30)-(32) I
t29.960 t ill,roa t
119,676 $ 145,&19 t
3,r53,43t 2,yt7,799
1.55t
r.i30-7t6
tt7.005 3
15t.093 $
1.55t
2,tr'.2.t42
til0.7l9
It6,707
1,557
Lt35.t7t
57r.629 $
155.468 t
I.535
1.532,t35
413.37t
163,939
s
$
s
I
l,5rx
t4.lt.35
571,314 $
l,5(x
$44,1.18
66!,05t t
I,93645
r,457,109
$
t
52
338t.t9
2022,2. C
21.754 S
5.472 g
t0l 357
54
33t5.2r
20,105 $
60
917725
10,635 J
6702r{ t
,145.67
4,030 t
654:45 S
34ill.6J
3,t06 8
702.121 t
tt66.14
6r,37e) t
54
t353.96
r9,lr4 $
34.201 S
7.401 3
t27.532
0.027il 3
3,5if $
23215 t
44n0.17
(4,t32) $
30,616 3
5,755 $
I t!.4r2
$
$
21,442
6.226
75_026
2
,,U9
,37421
0.02?u 0.02781 t
3,156 t
21,n5 e
tvo3.23
(e70) 3
19,63
7&
57.&5 60,5 l4
57.693
94,054 t l6i{,'lt2
Page 4 of 10
tt
t
$
t (31,rt45) t
I 48t
t 57,74t ts (36) $
t (r6t,332) 3 (666,713) $ (557,t09)3 (45
0.(
I
$:
(
tt
3
$
0.027u $
2,67 t
t3,129 S
02tt.12
(2,494) t
(r47,126) S4rt
57,rr5 $(r73) $
c42 Crumlrtw f*cfsiardal ocftmt
N$R6id.nti.l RIEE P6 CurtG Rqftld
N6' C{rmc Dcfrnl - Swciufe G&tc)(e)-(33) t
43 GrDd!)tsul[rse E((37), (3t), (10) 0
i|4 klrcala&rYdsobrdhsrd
'lJ Prirr c.ta&r Ys Subrrr BrtrE46 Cuaicllo&rYdSot#*LtcEt
47 Tot tc@trti*I)drd n6!i!d|3)+No{6
th. (43) 3
A - trshG dy, Ellud Avt CtrtAd mrlgqcr fer fiCA mo
(t3
Exhibit C
Avista Uti[ties
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Natural Gas Deferrals (18 Months Ended June 2021)
AVU-G-17{I FCA Base - Rates Effective llll20l9,
With Sch l72Tax Reform Adj - Rates Effective llll20l9
Purpose: As approved by Order No. 34502 in Case No. AVU-G-19{3, the Company will include a true-up to calculate Fixed Cost
(FCA) revenue using annual average customers compared to what was recorded using monthly customer countt an,
difference so that the annual FCA revenue is based on annual average customers.
Procedure: Separately for existing and new, residential and non-residential, calculated annual average customers are multiplied b
FCA revenue per customer (RPC) by month to calculate total FCA revenue for the period based on annual average cu:
initial true up is for the 18 month period from January 2020 through June 2021, future true-ups will be for July tl
annual periods). This was compared to the amount recorded using monthly actual customers and monthly FC
difference was recorded with the monthly FCA revenue for June 2021.
18 month Ended Jun
Resldential
Average Actual Customers (average of line 7 ot 22in Deferral Calc )
Sum of Montly Fixed RPC (sum of line 8 or 23 in Deferral Calcl
Total FCA Revenue using Average Existing Customers
Less Existing Customer FCA Revenue (sum of line 9 or 24 in Deferral Calc)
FCA Revenue to record for June to reflect true-up
June 2021 Actual Customers (line 7 or 22, column U in Deferral Calc)
June 2021 Montly Fixed RPC (line 8 or 23, column U in Deferral Calc)
Total FCA Revenue for June 2021 using monthly actuals
Net increase/(decrease) to FCA Revenue due to Average Calculation
Non-Resldenthl
Average Actual Customers (average of lineT or 22 in Deferral Calc )
Sum of Montly Fixed RPC (sum of line 8 or 23 in Deferral Calc)
Total FCA Revenue using Average Existing Customers
Less Existing Customer FCA Revenue (sum of line 9 or 24 in Deferral Calc)
FCA Revenue to record for June to reflect true-up
June 2021 Actual Customers (line 7 or 22, column U in Deferral Calc)
June 2021 Montly Fixed RPC (line I or 23, column U in DeferralCalc)
Total FCA Revenue for June 2021 using monthly actuals
Net increase/(decrease) to FCA Revenue due to Average Calculation
Page 5 of 10
Existln! Customers Cu
78,950s s40.89 s
5 42,708,380.42
42,046,435.50
S 661,9/t4.91 S
s
78,878
8.9s s
Sa
4
s 705,557.98 s
(43,613.06) s
7,491
5,254.54 s
s
s
s 7,835,980.91 s
7,@7,564.01s 228,416.90 s
s
1,509
157.31 s
s 237,375.13 s
(8,ss8.23) ss
Exhibit C Ni
Avirtr Utilltlcs
Neturel Ges Fixed Cort AdJustment Mcchanlsm (Ideho)
Ilevclopmcnt ofFltcd Cost Adjustmcnt Rcvenuc by Rate Schedulc - Naturrl Gas
AW-Crl7{11 Rrtos Effcctivc 1/12019 plus Ter Rcform Schedule 172 Eficctivc lnn0lg
TOTAL
GENERAL
SERVICE
SCIIEDIJLE IOI
LARGEGENERAL
SERVICE
scH. lu/l12
OTHER
SERVIC]
SCTIEDUL
50ililt
I Total StsffAdjustcd Normalircd Tcst Ycr Rcvonue
2 Yct I Scttlcmmt Rcvcnuc Inueasc
2A Ycd 2 Sctdmat Rcvcnue Incea*
3 Total Bas Rate Rcvcnuc (Jmuuy 1, 2019)
34 Td Rcfm Adjutmcrt Schcdulc 1 72 (Efrcctivc Jmury l, 2019)
38 Tu Refom Adjutcd Ba* Ratcs (Jmuay 1,2019)
4 Nomlirdlhm(TcstYcs)
5 WACOGRateEmbeddcdmBarRatcs6 VuiableGasCostRcvcnuc flr4 * Ia5)
6A FixcdhoductionmdUndagromdStorqe68 Fixed Production ud Undcrgroud Stongc
$ 42,952,000 S 35,290,000 $ 7,134,000 $ 52ts (2,616,000) s (2.148,000) $ (442,000) $ (2(
$
$
$
40,652,000 $
1,180,000 s
r,129000 s
33,197,000
1,073,000
l,02q0oo
6,950,000
95,000
89,000
$40,336,000 $
t38,2t2,674
39,834,000 S
37.649.t94 S
33,142,000 $
59,156,634-$-$
0.02599 S
t,537,536 S
33,142,000 $
3t,604,464 $
943,U5
6.00 $
5,659,4?0 $
6,692,000
23,27t,119
0.02781
647,270
6,692,000
6,M4,730
t7,057
t 06.1 8
1,8t r,l t2
55,781
4i
Ercludcd F
FLcd Co
Adjurtmc
Prge I -
50i
7 Subtotal(h38-Ln6)
7A Subtotal (Ln 38 - ln 6- Ln 68)
8 Customer Bills (Tcat Ycar)
9 Scttl€m€ntFixcdChargcs
l0 FixcdChrgeRcvmuc(Ln 8' h9)
tl FixcdCostAdjushmtRcv6w (Ir7-fn I0)
I lA Fixcd Cost Adjutmmt Rwmuc (h 7A - h 10)
3
$
(NcwCustomas orrly)
(NcwCustomasOnly) $
(Icat Year Custmss) 3(NmCustomcrs) $
(TcstYtrCutms) $(NwCutomcre) $
4,880.888
4,233,6t7
Rcsidcntial Nm-Residmtial Group78,604 tA2t59,t56,634 23,271,1t95,659,470 l,8u,u23245 17,057$6.00 $t06.18
2,228,409
$
$
$
$
960,302
$ 7,470,582
$
s
32,363,4t8 $
30,178,6t I $
27,482,530
25,944,94
s
$
Exhlbit C
t2 Avcrage Nmba of Customen (Line E / l2)
13 AmualThcmsl4 Basic Chage Revmucs
l5 Customer Bills
16 AvcmgcBasicChrgc
SE NO. AVU€-17{1 SETTLEMENT STIPULATION APPENDIX E WTH SCHEDULE
'72
P.iq 6 of 10
LhcNo
Avlr..Utllldr,
N.Ord Gd $r.d Col AdtrtM l}lcct rLn (IdiLo)
lrcl'dopnGrt of lsd Xk d Co.t fdrrlf.lt f,avoruc Pcr Gldolr - l{rfinl G.r
Aw.(!-f?{f X.t r EIf.cdvG ilfrmD phr Tr: &fer $dc&h lT2l,trft*ttclIll20l9
Soru f,cldallrl
(a)ws-WI$
Fixcd CiEtAdj8un 0t &!wmc
TcstYGsNrebtr ofCurtws
Fix3(t Cod
^djushld
Rcvatrs Ps Ctstoms
t!s@.&
Fixod Cort A{iurtmcnt Rsvcduo
Tort Ycc Nunbtf of Ostomp'!
Fircd Cort /fdj@ ncvrnuc Prr qso,mor
'Sctc&ls lll riad l12.
o)
Pag+ 1 f
&cvcme D*a
(r)/(2) s
Pago I I
RarcurDau
(rtt (2) s
(c)
27,48a'5?o N
7q6O4
34953 $
25$t44,q94 I
7E,W
33q.07 3
5,659,jilA
4,880,888
t,12t
3,433.82
4F?,617
ra21
2,y,a.15
4,8E0,3r9
1,81 1,1 l?
(o
2
3
2
3
R rr!$&i
&om nvcuro pGr custofiff
Frmh*icohrgsfrmgrrnply
Iotrt
CASE NO. AVIJG.IT{I SETILEil$IT STIPUUflO}T AFFEilDil E WITH SCHEDT'ILE I'A
PI.7 of 10
I
0t
tt,*222e 3
st
3 33,1,u,699 f 6,6!Xr,00l
P.go 2 -Fh.d Go.tAdl Rt
Edrlbhc
Avlrtr Utillticr
Nrtunl Grs FLcd Cost Adjustmcrt Mcchuism (Idrho)
Dcvclopmcnt of Monttly Fircd Coct Adjurtment Revenuc Per Customcr - Nrtunl Grs
AVU-Cr17-01 Rrtcs Effectivc 1/12019 plus Tex Rcform Schedule 172 Eftectivc Ur2019
llac No Sorrac Je F.b MI Ap,Mry Ju Jul Aug s.o
(r)
IlEd-fuSlE
Rest&niol
- Waths-NmlizodThm Dcliaay Vol@
- % d^mod To{d
Norted&nnol Sal6.
- Woths-Nolizod Thm Dclhsy Vol@
-%.trAmlTdd
Ndied&ilial Sal6.
- Almod Firod Cct Adj. Rcw pa Cutoa
- Allmod Molhly Fix.d Coa A{. Rluc pc Cm
FtNdCM
Red&nnal
- Alloqed Fixd Cst Adi. RwaN p.r CBt@6
- Ald€d Mothly Fixcd Cst Adj. Rddw p6 Cu.a@d
N*Reil&nflal Sahs'
- Allosld Fix.d Cat A4,. Rd.re p6 Cffi6
- Allryed Moltly Fiiod C6t Adj. R!v6w pE CulMs
' Schdulalll6d l12.
No@liad T6tYtrU$gr
Sull Swie Schcdulc l0l
lrrgc S@icc Schcdulc I I l/t 12
lnt@pt Swie SchGdulc 13l/132
Tmpon Smice Schcdulc 146
Spsial Cont scl Trffiport
Tot l Nomlizcd T6t Yqr U$gc
No@lied T6t Y6r Cutoms Bills
SmlI S@icc Schcdulc l0l
Inge Swirc Schcdulc I I l/l12
IDtmpt Sfli@ SchGdulc l3l/132
Tmmport Swicc Schcdulc 146
Speci8l Conracl Tffiport
Total Nomliz.d T6t Yqr Cstoms Bills
o)
Molf,ly Tdt Y@
% ofToarl
Modly T6t Y0
'/. dTdrtr
Plgc 2
(4x (lt)
(c)
25t,551
5,37t.r94
(d)
1933,964
t3.4t /.
330,679
s.432.0t4
(c)
6,151,265
2,386,786
255,099
4,400,560
(0
4,317,O85
1,725,613
294,126
3.420.592
G)(h)o {)(I)
3
I
3
4
6
t
9
t0
ll
l2
l3
l4
l5
l6
t7
tt
l9
20
2t
23
24
25
26
2t
29
30
3t
32
33
34
1<
36
37
38
39
40
4t
42
43
44
45
46
47
48
49
50
9,319,909
t5.75%
6,757265
tt.1//.
4rn-0t5
7.{e/.
2,457,565
1 tsy.
1,514,614
256%
l,lt0.t6t
t.w.1,401,7t4
2.3V/o
I,193.367
2.0T/.
3,010,243
12.940/.
2,765,523
tt.at /.
2316,?t6
t0.26v"
\n5.6t3
7.42U.
l3t4.tJ9
5 95v"
1,066.070
4.58./.
1,0t3.t27
4.66./.
1332-665
5.73./.
1,02t,?t0
1.12./.
Moilll" trllrd Co.t AdiM Rdarc Pcr CuoBd ("RPC")
F@ Ld Y@ Exit6,, CrtuM
Resldaltal
- AI@Gd Fix€d Cdt Adj. Rmru po Clffi Pagc 2
- Alsed M@thly Fir.d C6a Adj. R@ pq Cud@6 (3) x (la)
P.9.2
(3) x (24)
P4c2
(n x (2t)
t 55.0rt {6.19$ 39.94t 2r.t7 $ 14.52I 8.95S 7.053 6.9rS r.2tt
3 ,l.l.l.ltS ,10t.07S 352.191 254.633 204.35S l57.3lS 159.931 196.5.lS I5l.t0t
J J2.00' 44.211 X7.70i 24.42 $ 13.71$ 8.1r' 6.66$ 6.58$ 7.t2$
$ 3t5.2rS 353.963 30r.4tt Z10.16S rn.25 S 136.45t l3t.72t 170.57S 131.67$
9,319,909
3,010,23
7,933,964
2,76s,523
2ts7,565
1.384.859
255,69t
3.4t3.4!3
1,514,614
t,066.070
218,925
2.907.702
201,080
6.185,831
1,t93,361
1,083,827
t,l80,r6r
1,332,665
207,868
3.U6.590
1,40t,7t4 3,1
1,028,780 l.'
208,303
4,2t7.669 8.:
17,959,896 16352,180 13,?99,7t0 9,817,4t6 7,511,528 5,707,311 8,664,105 5,967,291 6,856,537 t4,:
78,021
t,4l I
78,174
I,416
7t,273
lJ30
7t,u7
t,425
74,730
I,433
7t,297
t,426
78,357
1,42t
78,634
1,4t8
78,840
I,419
666 6
2
66,6
79,410 79,598 79,711 79,680 79,671 79,73t 19,793 80,060 80,267
T6t Yar Avcngc Usgc pcr Cutomcr
Rcidential
Nos-R6idcntial
CASE NO. AWG.I741 SETTLEMENT STIPULATION APPENDIX E WTH SCHEDULE 172
ll9
2,t33
l0t
1,953 1,669
56
r,2|
3l
966
l8
725
l5
940
l5
759
t9
148
E*lbh c PaSa 8 of 10
AVISTA UTILITIES
Company Ssttloment Summary by Function with Margh Analysis
Case 2Ol9 Revenuo For tho Ysar Endod Dec.rnbor 3 1. 2016
(b)(c)(d) (e)(f)
Systom
Line Dssc.iotion Total
(s)
Natural Ga6 Lltilily
ldaho Jurisdidim
Lerge Firm
S6rvice
Sdl 111
(h)(i)(k)
Resid6ntial
SsNics
S.fi l0l
lntemJpt
Service
Sdr 13'l
Transport
SeNic€
Scfi 146
Functloml Cort Conpmil! rl Prep6ld Rat t
26 Produc{m27 UndcrgroundSioEg.28 DiEtribulion
29 Common30 TotrlPEpo!.dR.bR.snB31 Exclud! Colt ot Gas w / R.vanur E p.
32 Totrl t.rgin Rrwn0 rt Prepod Rro!
35 Dlillbutlon
35 Cmmon37 Totrl Prcpo3cd M.Oin M.ldld R.tr porThrm
42,!rt,0m $.2tt,tt7 f ,114421
0
o
0
42/a,0tlt
0
116.,52,.
1,781,887
28,073,E7312, ,118
va,o72
1,219,&
22,a*,215
10.E53. il6
125,121
522,117
4,893,5.1'l
1,593,509
3,320
$,2n
281,087
90.t93
0
0
0
0
0aas0,o00 35rrs,r07 f ,1t1,121 o 4z,6rt
10J0222 $5$Cl loJ065r 90.00000 lo.t&r9
t0.32005
$0.r4706
t0.38710
30.t&3i16
lo.21uE
t0.0684E
to.qxr00
$0.00000
s0.09722
S0.03,t59
38
39
il0
11
a2
/ti}
4
Funcllond C6t Compsrnta .t Unlfom Prcpo$d R.tum
Prcdudion
UndaEround SlwgG
Di!bibulion
Cmmo
416,522
1,710,U2
26,028,EEg
12.6:t3.5i17
3t8,072
1,2E7,037
23,765,.t:]5
r I,o98Jt8
125,121
413,080
3,983,,t12
'1,/85,5{X)
3,326
39,925
n9,u2
99,628
0
0
0
0
Tou Unitom Prcpot.d Cost
Erclud! Cort ot G.s w / Rrvmuc E e-
Tot l Unilom Prcpo$d Mrgln
Margln pcr Thcm at Unilom Prcpo.rd Relumils Prcduction46 UndrryreundstoEg.,t7 Diltlbulim
4E Cmmm49 TotllPrcposdUnifomMt'ginMddedR.t plrThrm
42,t4t,000 t6r43t,933 5,g57,ttc
0
,,?j,r21
042,L0,000 38I69,04:t 5,e57,113 0 121,921
0
00
t05022:l
50 lr.rlln to Cost Rrtlo rt Plopo..d Rri.r 1.00
5 l Cumnt ltrrgln to Prcpo..d Co.t R.tio 0.95
CASE NO. AW€.I7{'I SETTLEMENT STTPULATTON APPENDIX E U'ITH SCHEDULE I72
P!8c 9 of 10
00.00523
30.02039
t0.32852
90.14807
$0"00538
to.02t76
90.,t0175
t0.18761
00.00538
t0.0t75
fi.17117
t0.06169
t0.000(x,
t0.00000
t0.00000
t0.rD000
$0.001 15
50.01361
90.09652
$0.03.!t6
10.81650
0.t7
0.31
t0r5lt0t
lr0
1.17
10.00000
0,00
0.00
10,t459a
't.01
0.95
Page { - Cost ot Scrvlcc
Exhibit c
3,t
I}
AYTITAUItrIIE
lb-!Hettrr
Tftllvt mrIE rrD Dlcm rsila
lm
&F-a.!(hdrdr
OddcFt
l.&&*rmts
ldllBt*
ilaOtcdah.l*rIfT
FodulLcTc@2!?{
ravENIrE oorwB&o{ rrcrot
It lr
t,0tD0m L0m0m
IL
7
1
,
6
7
0.0@!61
0.otElzt
o.*ryB
0;0€5at
0J@275
0
0.0r3ilt oflrr@
0-!l6ttt 0.9t|l61
o_19t699
oJ$b
-
thd.i.db dLdtrrdomr
cAtE ilo. Autr6r?{t sgnt.Crulfi 3f]tltilu{ rp?E[il r wttt Ecl{colrlE r12
Ptrrootl0
P.ef, 6.Cony.don F.d
E*itt{rG
BEFORE TI{E
IDAHO PUBLIC UTILITIES COMMISSION
AVISTA UTILITIES
CASE No. AW-G-21-0&
EXHIBIT B
FCA Rate Calculation
November lr202l - October 31, 2022
Natural Gas Service
July 30, 2021
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective November L,202L - October 3L,2022
Line
No.
1
2
3
4
5
6
7
8
9
10
11
L2
13
t4
15
Date
Oct-21
Nov-21
Dec-21
Jan-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
)u122
Aug-22
Sep-22
Oct-22
15 lncremental Rate to Recover Estimated lnterest
17 Estimated Rate to Recover Deferral Balance
18 Rate before Gross-up for Revenue-related items
19 Times: Gross-up for Revenue-related items (3)
20 Preliminary Proposed FCA Rate
2L 3% Test Rate Adjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
Forecast Usage
8,150,955
11,959,873
11,110,518
9,372,445
g,LL4,L7t
s,296,L62
2,953,O75
2,049,366
t,420,9t7
L,2S0,t6S
L,672,920
4,sil,397
(s1,136)57,924,065
(s0.00002)
(So.oo48s)
(s0.004e1)
1.004373
(So.oo+gs)
s0.00000
(50.00493) Rebate Rate
(SO.OOASf) Amortization Rate
So
ldaho Residential Natura! Gas
Unamortized
Balance (1) lnterest (2)
-0.00489 t.00%
(S332,202)(s2e2,s48) (s260)
$234,27s1 (s219)(s180,108) (s173)(s134,400) (s131)(Ss+,4u1 (Sss1(S68,s77) (Ses1(Ss4,s8s) (Ssr1(s44,609) (s+r)(Ssz,esa1 (Ssa1(531,508) (Szsl(szs,+ls1 ($zr1(s1,135) (srO1
Annual Total
Notes
(1) Deferral balance at the end of the month, Rate of -50.00489 to recover the october 2021 balance
of -5332,202 over 12 months. See page 2 of Exhibit B for October 2021 balance calculation.
(2) lnterest computed on average balance between beginning and end of month at the present IPUC
Consumer Deposit rate. The IPUC Consumer Deposit rate is updated annually.
https://pu c.ida ho.eov/Fi leroom/PublicFi les/GAS/34866. pdf
(3) AVU-G-21-01 conversion factor, see page 7 of Exhibit B.
(4) See page 6 of Exhibit B for 3% test adjustment calculations.
(5) See page 2 of Exhibit B for estimated carryover balance calculations.
Exhibit B Page 1 of8 Nat Gas 2021 Rate Calc
Line
No.
1
2
3
4
5
6
7
8
9
10
11
L2
13
L4
15
16
L7
18
19
(s270)
(s271)
(s271)
(s271)
ldaho Residentlal Natural Gas
Calculate Estimated Monthly Balances through October 2021
Consumer Deposit
Ending Balance lnterest Rate
t.00%
Amortization
Jun-21
)ul-2L
Aug-21
Sep-21
Oct-21
prior year residual
Nov-21
Dec-21
Jan-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
Jul-22
Aug-22
Sep-22
Oct-22
($324,4561
($324,7261
(S3z4ggz)
(S325,267)
(S325,539)
($5,653)
l$292,404l.
(s233,917)
(S179,553)
(s133,578)
(S9e,s++1
(s68,01s)
(Ss:,szr1
(s43,557)
(Sss,srs1
(S30,507)
(.522,3L71
$78
(s40,058)
(s58,705)
(ss4,s37)
(s46,005)
(s39,829)
(s25,996)
(s14,495)
(s10,054)
(s6,97s)
(s5,136)
(Sa,ztzy
(s22,405)
(s260)
(s21s)
(Srzz1
(s130)
(Sssl
(Ssz1
(Ssr1
(S+01
(Saal
(s28)
(Szzl
(Ss1
Total (S2,211)(53:e,aoa1
Summary
20 01.2020 - 06.2021Deferred Revenue
2L Add PriorYearResidual Balance
22 Add lnterestthrough L0/3L/2022
23 Add Revenue Related Expense Adj.
24 Total Requested Recovery
25 Customer Rebate Revenue
26 Carryover Deferred Revenue
(s324,4s5)
(s6,663)
lsz,ztLl
(s1,536)
(s334,865)
(S334,866)
so
Exhibit B Page 2 of 8 Nat Gas 2021 Rate Calc
Avista Utilities
Calculation of Fixed Cost Adjustment (FCA) Surcharge or Rebate Amortization Rates
Effective November L,202L - October 3L,2022
Line
No.
1
2
3
4
5
5
7
8
9
10
11
t2
13
L4
Notes
(1)
Date
Oct-21
Nov-21
Dec-21
)an-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
)ul-22
Aug-22
Sep-22
ocf-22
3,46L,4L0
3,924,325
3,605,922
3,076,7t2
2,@t,sLL
L,8y',6,O28
1,134,556
L,224,t69
1,058,341
L,L54,26t
L,4L4,62L
2,593,957
ldaho Non-Residential Natural Gas
Unamortized
Balance (1) lnterest (2)
-0.00485 L.OO%
(S131,784)(slrs,ozol (s103)($ss,osr1 (Sas11s78,il7l. (sza1(ssa,zss1 (sss1(sso,e74) (s+a1
l$42,0441 (sas1(s36,s6s) (sSS1(sao,o+s1 (sza1(s2s,s27) (sZa1(s1s,s38) (srs1(s13,07s) (sr+1(5slz1 (So)
Forecast Usage
15 Annual Total
16 lncremental Rate to Recover Estimated lnterest
77 Estimated Rate to Recover Deferral Balance
18 Rate before Gross-up for Revenue-related items
19 Times: Gross-up for Revenue-related items (3)
20 Preliminary Proposed FCA Rate
2L 3% Test Rate Adjustment (4)
22 Final Proposed FCA Rate
23 Adjusted for Revenue Related Expenses
24 Estimated Carryover Balance due to 3% test (5)
(ss32)27,L25,7L4
(so.oooo2)
(So.00486)
(s0.00488)
1.004373
(So.ooqgo)
s0.00000
(50.00490) Rebate Rate
(S0.00488) AmortizationRate
So
Deferral balance at the end of the month, Rate of -SO.OO+S0 to rebate the October 2021 balance of -
5131,784 over 12 months. See page 4 of Exhibit B for October 2021 balance calculation.
(2) lnterest computed on average balance between beginning and end of month at the present IPUC
Consumer Deposit rate. The IPUC Consumer Deposit rate is updated annually.
https://puc. ida ho.eov/Fileroom/PublicFi les/GAS/34866. pdf
(3) AVU-G-21-01 conversion factor, see page 7 of Exhibit B.
(4) See page 5 of Exhibit B for 3o/o test adjustment calculations.
(5) See page 2 of Exhibit B for estimated carryover balance calculations.
Exhibit B Page 3 of 8 Nat Gas 2021 Rate Calc
Line
No.
1
2
3
4
5
6
7
8
9
10
11
L2
13
t4
15
16
L7
18
19
ldaho Non-Residential Natural Gas
Calculate Estimated Monthly Balance through October 2021
Consumer Deposit
Ending Balance lnterest Rate
t.o0%
Jun-21
Jul2L
Aug-21
Sep-21
Oct-21
prior year residual
Nov-21
Dec-21
Jan-22
Feb-22
Mar-22
Apr-22
May-22
tun-22
Jul22
Aug-22
Sep-22
o(f-22
($130,431)
(s130,539)
(s130,648)
(S130,757)
(s130,8651
($sre1
(s115,ooo)
(Sss,s+zl
(s78,423)
(Sss,+zr1
(s50,532)
(s41,654)
(Sas,rerl
(S30,217)
lizs,ott1
(s19,464)
(s12,576)
$2s
(s1os)
(s1oe)
(s10s)
(slos)
Amortization
(s15,887)
(s19,14s)
(s17,592)
(s15,010)
(s12,887)
(s9,oo5)
(Ss,sasl
(Ss,szzl
(S5,163)
(Ss,ogr)
(s5,901)
(s12,606)
(s132,337)
(s103)
(Saal
(Szal
(Sssl
(S+s1
(Saa1
(Saz1
(Szs1
(Sze1
(Srs1
(s13)
(Ss1
(sss+1Total
Summary
20 OL.zOzO -O6.202L Deferred Revenue
2L Add Prior Year Residual Balance
22 Add lnterestthrough 7013L12O22
23 Add Revenue Related ExpenseAdj.
24 Total Reguested Recovery
25 Customer Rebate Revenue
26 Carryover Deferred Revenue
(s130,431)
(Ssra1
(Sgo+)
($504)
(s132,915)
(s132,916)
So
Exhibit B Page 4 of 8 Nat Gas 2021 Rate Calc
Avista Utilities
FCA Mechanism Prior Surcharge or Rebate Amortization
Effective November t,2020 - October 3t,2OZl
Residentia! Natural Gas Rebate
Regulatory Liability
Date Beginning Balance lnterest Amortization
Regulatory
Liability
Beginning
Balance
5 1440,922.231
s (362,631.12)
5 128t,274.931
s (195,S53.3U
s (141,305.92)
5 0M,462.731s (84,953.75)
$ 173,314.221s (53,040.31)
s (55,255.81)
s (42,520.34)
s (6,563.20)
lnterest July - October
Rate Forecast UsageLine No.
Line No.
(510,078.83)
|4/,o,922.231
(362,631.12)
128L,274.931
(196,853.31)
(141,305.92)
1Lo4,462.73)
(84,953.75)
(73,31.4.221
(53,040.31)
(55,265.81)
142,52O.34!,
(Szsr.a+1 5
(Ssss.ozl 5
(s268.18) s
(s1se.14) s
(Srao.a+1 5
(5roz.rs1 5
(578.8e) S
(56s.e2) S
(Sss.zs1 5
(S+g.zz) S
(S+o.za1 5
(520.48) S
69,948.44
78,950.18
8L,624.37
84,620.76
55,688.23
35,945.55
19,587.87
11,705.45
10,330.70
7,822.77
!2,787.2O
35,877.62
1
2
3
4
5
6
7
8
9
10
11
L2
ov-N 20
20
2L
Feb-21
Mar-21
Apr-21
May-21
Jun-21
lul-21
Aug-21
Sep-21
Oct-21
s
s
s
s
s
s
s
$
s
s
S
s
2.OO%
2.NOA
t.N%
t.0006
t.w%
t.N%
L.@OA
L.W%
L.OO%
t,@ot6
t.00%
L.N%
Dec-
Jan-
Non-Residential Natura! Gas Rebate
lnterest
Rate
L,327,853
1,005,498
1,543,599
4,5LL,52O
July - October
Forecast Usage
Regulatory
Liability
Beginning
Balance
(157,983.95)
(135,649.04)
(115,579.25)
(92,9t7.861
(73,575.56)
(61,092.82)
(5O,670.24l,
(42,854.13)
(35,950.8U
(28,141.59)
(18,423.50)
(s17.s21
Regulatory Liability
Date Beginning Balance lnterest
(S+s.ss1
(Saa.ssl
(5az.az1
(Sze.esl
(51e.3s)
(Ss.os1
13
t4
15
16
L7
18
19
20
2t
22
23
24
Nov-20 S
Dec-20 S
Jan-21 S
Feb-21 S
Mar-21 S
Apr-21 S
May-21 S
Jun-21 S
Jul-21 S
Aug-21 S
Sep-21 S
oct-21 5
1t74,074.361
(157,983.96)
(135,549.04)
(115,579.25)
(92,917.861
(73,575.56)
(51,092.82)
(50,670.24l-
(42,854.13)
(35,950.81)
(28,141.59)
(18,423.50)
$276.431
(Sz+s.az1
(Sros.os1
(Sas.aa1
(Sss.a+1
(Sss.os1
Amortization
S 1G,30G.83
5 2L,sgo.24
5 zt,tlq.8+
5 zz,t4g23
S 19,411.54
S 12,538.93
S 10,469.13
s 7,855.06
S G,935.14
s 7,835.91
5 9,737.38
5 L7,513.74
s
s
s
s
S
s
s
s
s
s
s
s
2.OO%
2.N%
L.0004
L.OO%
L.OO%
L,OOOA
t.oo%
L.@%
L.N%
L.Wo
L.O0%
L.OO%
1,015,540
1,t47,278
t,425,678
2,564,239
Exhibit B Page 5 of 8 Prior Year Amortization
Line No.
Revenue From 2020 Normalized Loads and
Customers at Present Billing Rates (Note 1)
2 November202l- October ZO2?Usage
3 Proposed FCA Recovery Rates
4 Present FCA Recovery Rates (2)
5 lncremental FCA Recovery Rates
6 lncremental FCA Recovery
7 lncrementalSurcharge%
8 3%Test Adjustment (3)
9 3%oTestRateAdjustment
10 Adjusted Proposed FCA Recovery Rates
11 Adjusted lncremental FCA Recovery
Avista Utilities
Fixed Cost Adlustment (FCA) 3% Test
2020 ldaho NaturalGas Deferrals
Residential
S53,303,547
67,924,065
-So.oo+sg
So.ooooo
-So.ooagg
(Ssa+,aoo1
4.63%
So
So.ooooo
-So.oo+gs
(s334,866)
-0.63%
Non-Residential Total
1 5L2,3ss,49L
27,L25,7L4
-So.oo49o
s0.00000
-s0.00490
(Sraz,srsl
-L.08%
So
So.ooooo
-s0.oo4so
(s132,916)
-L.O8%
S6s,659,038
15467,7821
So
(5467,782',)
!2 Adjusted lncremental Surcharge %
Notes
(1) Total 2020 weather normalized billing determinants priced at the billing rates effective since
Lu0u2o20.
(2) As stated on tariff Sheet 175C, the reversal of a rebate rate is not included in the 3% incremental
surcharge test.
(3) Any carryover balances will differ from the 3% adjustment amounts due to the revenue related
expense gross up partially offset by additional interest on the outstanding balance during the
amortization period.
Exhibit B Page 6 of 8 3% Test
Linc
AVISTAUTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDBD DECEMBER 31, 2019
Description
Revenues
No.Frctor
1.000000 1.000000
0.002401 0.002401
0.0019s3 0.001953
0.046024
I
Expense:
Uncollectibles
3 Commission Fees
4 Idaho State Income Tax
5 Total Expense
6 Net Operating Income Before FIT
7 Federal Income T ax @ 2lo/o
8 REVENUE CO}.IVERSION FACTOR
9 Gross Up Factor
From Case No. AVU-G-21-01 FinalStipulation and Settlement
2
0.050378 0.0M354
0.949622 0.99s645
0.sgat
0.75020t 0.995U6
1.fir4373
Exhibit B Page 7 of 8 Conversion Factor
Avista Utilities
ldaho Jurisdiction
2021 FCA Schedule 175 Filing
Natura! Gas Service
Type of
Service
Schedule
Number
FCA
Billing
Determinants
Present
Rate
Present
FCA
Revenue
Proposed
lncrease
Proposed
FCA
Revenue
RatFCAFCAFCA
Proposed lncremr
Rate chan
Large General Service
lnterruptible Service
Excluded Schedules
Total
Non-Residential Group Subtotal
Exhibit B
(c) (d) (e)
67,924,06s s (0.00783) s (531,845) s
27,L2s,7!4 s (0.00587) s (186,354) so s(0.00587) s s
N/A
95,049,778 s (718,199) s
27,125,7L4 (186,3541
Page 8 of 8
250,4L7 s @67,7821
53438 (132,916)
Average Residential Bill
Basic Charge SS.OO
PerTherm 50.59025
Residential Bill attlll2020 rates
Proposed rate change S O.OOZSO
Residential Bill at Proposed rates
Proposed Percent lncrease
General Service
(b)
101
(a)(f)
196,980 $
53,438 s-s
(s)
(33+866) $
(132,916) $
-$
(h) (i)
(0.004e3) $ o.o
(0.00490) 5 o.o
(0.004e01 s o.o
1111112
131t132
14611471'.!59
@63 tl"
s,
s.
---5