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20221227Monthly Deferred Cost Report November 2022.pdf
Avista Corp. 1411 East Mission P.O. Box 3727 Spokane, Washington 99220-0500 Telephone 509-489-0500 Toll Free 800-727-9170 December 27, 2022 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 November 2022. This information is submitted in compliance with Order Number 35581 issued in the Company’s Purchase Gas Cost Adjustment filing (Case No. AVU-G-22-06). This report is being filed in electronic format only per approval from the filing center. For the month, commodity costs were higher than the embedded PGA commodity WACOG, resulting in a surcharge deferral in the amount of $1,622,812. Demand costs were lower than the PGA demand WACOG, resulting in a rebate deferral in the amount of $695,211. The cumulative balance in the deferral account (including both commodity and demand) is a surcharge of $927,988 (including interest). The amount of amortization recorded for the month is $1,907,102 for a total surcharge balance of $9,472,389 (including interest). If you have any questions regarding this information, please feel free to contact Marcus Garbarino via email at marcus.garbarino@avistacorp.com or via telephone at (509) 495-2567. Thank you! Sincerely, /S/Joe Miller Joe Miller Senior Manager of Rates and Tariffs Regulatory Affairs Enclosures RECEIVED 2022 December 27, PM 4:11 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 3,457.64 Interest 20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 1,693,544.89 0.00 Deferral 30 001 805120 - DEFER CURRENT UNRECOVERED GAS COSTS GD WA DL 0.00 1,690,087.25 Deferral Expense 40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 84,454.92 Interest 50 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD WA DL 0.00 2,446,758.08 Amortization 60 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD W D 2,531,213.00 0.00 Amortization Expense 70 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 386.50 Interest 80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 927,988.00 0.00 Deferral 90 001 805120 - DEFER CURRENT UNRECOVERED GAS COSTS GD ID DL 0.00 927,601.50 Deferral Expense 100 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 8,684.66 Interest 110 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD ID DL 0.00 1,907,102.34 Amortization 120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 1,915,787.00 0.00 Amortization Expense 130 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 0.00 16,619,372.82 Balance transfer per WA PGA 140 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD WA DL 16,619,372.82 0.00 Balance transfer per WA PGA 150 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD WA DL 0.00 57,695.35 WA large customer trueup 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 12/06/2022 at 9:54 AM Last Update: 12/06/2022 9:50 AM Approval Requested: 12/06/2022 9:54 AM Resource Accounting C DJ USD Effective Date: 202211 ID PGA November 2022 Page 1 of 17 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 WA DL 57,695.35 0.00 WA large customer trueup 170 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 0.00 8,234,736.33 Balance transfer per ID PGA 180 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD ID DL 8,234,736.33 0.00 Balance transfer per ID PGA 190 001 191000 - RECOVERABLE GAS COSTS AMORTIZED GD ID DL 36,692.26 0.00 ID large customer trueup 200 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 0.00 36,692.26 ID large customer trueup Totals:32,017,029.65 32,017,029.65 Prepared by Keri Meister Reviewed by Approved for Entry 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 12/06/2022 at 9:54 AM Last Update: 12/06/2022 9:50 AM Approval Requested: 12/06/2022 9:54 AM Resource Accounting C DJ USD Effective Date: 202211 12/6/2022 ID PGA November 2022 Page 2 of 17 WASHINGTON / IDAHO GAS COSTS 202211 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%68.45%65.92%31.55%34.08% DEMAND DEMAND GAS COSTS-DEMAND 804001 GD.AN 2,288,052.31 Schedule 101 21,123,575 pro rated 2,128,218.00 Schedule 101 11,917,514 pro rated 1,097,433.00 TRANSPORT VARIABLE CHARGES 804002 GD.AN 41,942.17 Schedule 102 64,852 pro rated 6,531.00 Schedule 111 3,409,212 pro rated 314,005.00 Total Demand Costs 2,329,994.48$ Schedule 111 8,371,710 pro rated 773,116.00 Schedule 112 61,336 pro rated 5,653.00 less variable costs charged to Commodit (41,942.17) Schedule 112 46,456 pro rated 4,372.00 Schedule 131 0 pro rated - Total Current Demand Costs 2,288,052.31$ 1,566,171.81 721,880.50 Schedule 131 0 pro rated - Schedule 132 0 pro rated - Schedule 132 163,545 pro rated 9,615.00 Total Demand 15,388,062 1,417,091.00$ Schedule 146 3,560,014 pro rated 1,909.00 15,388,062GAS COSTS-COMMODIT 804000 GD.AN 23,324,075.08 Total Demand 33,330,152 2,923,761.00$ - check GAS COSTS - FX HEDGE 804010 GD.AN 117,418.70 33,330,152 GAS COSTS-TRANSACTION FEE 804017 GD.AN 38,757.00 - check Gas Costs - Merchandise Processing Fee 804018 GD.AN 10,438.13 GAS PURCHASES - FINANCIAL 804600 GD.AN (2,213,848.12) GAS COSTS-INTRACO LDC GAS 804730 GD.AN 141,770.22 COMMODITY COMMODITY GAS STORAGE WITHDRAWALS 808100 GD.AN 10,485,531.16 Schedule 101 21,123,575 pro rated 7,420,665.00 Schedule 101 11,917,514 pro rated 4,159,062.00 GAS STORAGE INJECTIONS 808200 GD.AN - Schedule 102 64,852 pro rated 22,773.00 Schedule 111 3,409,212 pro rated 1,189,424.00 GAS USED FOR PRODUCTS EXTRACTION 811000 GD.AN (53,844.82) Schedule 111 8,371,710 pro rated 2,956,861.00 Schedule 112 61,336 pro rated 21,434.00 SALES FOR RESALE PHYSICAL-GAS 483000 GD.AN (8,481,012.93) Schedule 112 46,456 pro rated 16,708.00 Schedule 131 0 pro rated - SALES FOR RESALE-FINANCIAL GAS 483600 GD.AN (863,021.25) Schedule 131 0 pro rated - Schedule 132 0 pro rated - SALES FOR RESALE-INTRACO LDC GAS 483730 GD.AN (1,179,926.00) Schedule 132 163,545 pro rated 57,111.00 Total Commodity 15,388,062 5,369,920.00$ DEFERRED EXCHANGE RESERVATION FEE 495028 GD.AN (468,750.00) Total Commodity 29,770,138 10,474,118.00$ 15,388,062 AN Entitlement Penalty 495100 GD.AN - 29,770,138 - check plus variable costs from Demand 41,942.17 - checkTotal Commodity Costs to be Allocated 20,899,529.34$ 13,776,969.74 7,122,559.60 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 (255,175.30) (255,175.30) Deferral Expenses 1,566,171.81 13,521,794.44 721,880.50 6,992,732.00 - ID Imbalance Costs 804000 GD.ID (129,827.60) (129,827.60) Deferral Revenue (2,923,761.00) (10,474,118.00) (1,417,091.00) (5,369,920.00) - Total Commodity Costs 20,514,526.44$ Total Deferred (1,357,589.19)$ 3,047,676.44$ (695,210.50)$ 1,622,812.00$ Total Demand and Commodity 22,802,578.75$ 1,566,171.81$ 13,521,794.44$ 721,880.50$ 6,992,732.00$ WA Total 1,690,087.25 ID Total 927,601.50 804%,808%,811000,483%,495028,495100 Total per GL 22,802,578.75 Check - Debits Credits 32,017,029.65 (32,017,029.65) JET Entry - check WASHINGTON IDAHO WASHINGTON IDAHO H:\Natural Gas Accounting\Gas Deferrals\2022 WA-ID Deferrals\2022 WA-ID Deferral Amort.xlsx ID PGA November 2022 Page 3 of 17 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 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 1,574,909.36 0.01 202110 1.00%‐ 1,574,909.35 558,393.25 112,650.36 1,592.03 2,247,544.99 2,247,544.99 0.00 202111 1.00%‐ 2,247,544.99 1,476,923.73 (229,203.24) 2,392.84 3,497,658.31 3,497,658.32 0.01 202112 1.00%‐ 3,497,658.31 1,389,801.54 (673,335.44) 3,213.24 4,217,337.65 4,217,337.65 0.00 202201 1.00%‐ 4,217,337.65 2,376,513.93 (659,706.56) 4,229.78 5,938,374.80 5,938,374.80 (0.00) 202202 1.00%‐ 5,938,374.80 753,378.97 (527,109.37) 5,042.92 6,169,687.32 6,169,687.32 (0.00) 202203 1.00%‐ 6,169,687.32 255,875.73 (167,260.95) 5,178.33 6,263,480.44 6,263,480.44 0.00 202204 1.00%‐ 6,263,480.44 1,626,160.73 (98,189.84) 5,856.22 7,797,307.55 7,797,307.55 0.00 202205 1.00%‐ 7,797,307.55 932,484.96 207,648.42 6,972.81 8,944,413.74 8,944,413.74 (0.00) 202206 1.00%‐ 8,944,413.74 62,114.53 427,252.78 7,657.58 9,441,438.63 9,441,438.62 (0.01) 202207 1.00%‐ 9,441,438.63 (551,413.43) 541,206.12 7,863.61 9,439,094.92 9,439,094.92 (0.00) 202208 1.00%‐ 9,439,094.92 (869,448.65) 498,145.91 7,711.20 9,075,503.39 9,075,503.39 0.00 202209 1.00%‐ 9,075,503.39 (850,056.60) 451,228.99 7,396.74 8,684,072.52 8,684,072.52 0.00 202210 1.00%‐ 8,684,072.52 (706,395.63) 250,012.87 7,046.57 8,234,736.33 8,234,736.33 0.00 202211 1.00% (8,234,736.33) ‐ 1,622,812.00 (695,210.50) 386.50 927,988.00 8,234,736.33 7,306,748.33 202212 ‐ 927,988.00 ‐ 927,988.00 (8,234,736.33) 1,622,812.00 (695,210.50) 386.50 THIS ROW USED TO CALC JET ENTRY D A B C 202211 UPDATE DATE MONTHLY TO CALC JET ENTRY JET ENTRY: DR CR Interest Income 419600.GD.ID 386.50 C Interest Expense 431600.GD.ID C Demand+Comm Def 191010.GD.ID 927,988.00 A+B+C Deferral Expense 805120.GD.ID 927,601.50 (A+B) 0.00 check s/b 0 NOVEMBER ENTRY TO XFER PGA BALANCES: 191010.GD.ID 8,234,736.33 D 191000.GD.ID 8,234,736.33 ID PGA November 2022 Page 4 of 17 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 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 4,581,505.51 (0.01) 202110 1.00% ‐ ‐ 4,581,505.52 4,725,522 pro‐rated (70,796.00) 1,889,697 pro‐rated (28,086.00) 3,776.72 4,486,400.24 4,486,400.23 (0.01) 202111 1.00% ‐ ‐ 4,486,400.24 7,688,686 (0.01498)(115,176.52) 2,395,749 (0.01498)(35,888.32) 3,675.72 4,339,011.12 4,339,011.11 (0.01) 202112 1.00% ‐ ‐ 4,339,011.12 11,680,297 (0.01498)(174,970.85) 3,528,688 (0.01498)(52,859.75) 3,520.91 4,114,701.44 4,114,701.42 (0.02) 202201 1.00% ‐ ‐ 4,114,701.44 11,983,473 (0.01498)(179,512.43) 3,429,612 (0.01498)(51,375.59) 3,332.71 3,887,146.13 3,887,146.12 (0.01) 202202 1.00% ‐ ‐ 3,887,146.13 10,247,431 (0.01498)(153,506.52) 3,348,762 (0.01498)(50,164.45) 3,154.43 3,686,629.59 3,686,629.58 (0.01) 202203 1.00% ‐ ‐ 3,686,629.59 7,426,725 (0.01498)(111,252.34) 2,721,000 (0.01498)(40,760.58) 3,008.85 3,537,625.52 3,537,625.51 (0.01) 202204 1.00% ‐ ‐ 3,537,625.52 6,663,215 (0.01498)(99,814.96) 2,320,122 (0.01498)(34,755.43) 2,891.95 3,405,947.08 3,405,947.07 (0.01) 202205 1.00% ‐ ‐ 3,405,947.08 4,002,566 (0.01498)(59,958.44) 1,773,056 (0.01498)(26,560.38) 2,802.24 3,322,230.51 3,322,230.49 (0.02) 202206 1.00% ‐ ‐ 3,322,230.51 1,848,959 (0.01498)(27,697.41) 1,190,481 (0.01498)(17,833.41) 2,749.55 3,279,449.25 3,279,449.23 (0.02) 202207 1.00% ‐ ‐ 3,279,449.25 1,197,969 (0.01498)(17,945.58) 933,655 (0.01498)(13,986.15) 2,719.57 3,250,237.09 3,250,237.07 (0.02) 202208 1.00% ‐ ‐ 3,250,237.09 1,020,601 (0.01498)(15,288.60) 1,211,431 (0.01498)(18,147.24) 2,694.60 3,219,495.85 3,219,495.83 (0.02) 202209 1.00% ‐ ‐ 3,219,495.85 1,247,221 (0.01498)(18,683.37) 1,212,753 (0.01498)(18,167.04) 2,667.56 3,185,313.00 3,185,312.98 (0.02) 202210 1.00% ‐ ‐ 3,185,313.00 3,481,744 (0.01498)(52,156.53) 1,850,119 (0.01498)(27,714.78) 2,621.15 3,108,062.84 3,108,062.84 (0.00) 202211 1.00% 8,234,736.33 36,692.26 11,379,491.43 11,917,514 pro‐rated (1,455,358.00) 3,409,212 pro‐rated (460,429.00) 8,684.66 9,472,389.09 3,108,062.84 (6,364,326.25) 202212 ‐ ‐ 9,472,389.09 pro‐rated pro‐rated ‐ 9,472,389.09 36,692.26 (1,455,358.00) (460,429.00) 8,684.66 THIS ROW USED TO CALC JET ENTRY C A A B 202211 UPDATE DATE MONTHLY TO CALC JET ENTRY JET ENTRY: DR CR Interest Income 419600.GD.ID 8,684.66 B Interest Expense 431600.GD.ID (B) Amortization 191000.GD.ID 1,907,102.34 A+B Amort Expense 805110.GD.ID 1,915,787.00 A 0.00 check s/b 0 NOVEMBER ENTRY ‐ LARGE CUSTOMER TRUEUP 191000.GD.ID 36,692.26 C 805110.GD.ID 36,692.26 ID PGA November 2022 Page 5 of 17 Idaho Sales Volumes Consolidated Volumes November/22 Schedule November/22 October/22 November/22 November/22 Total Notes Description Billed Unbilled Unbilled Net Unbilled Schedule Summary for Commodity Deferral : Firm 101 7,105,861 2,203,923 7,015,576 4,811,653 11,917,514 Firm 111 2,437,753 1,264,480 2,235,939 971,459 3,409,212 Firm 112 61,336 0 0 0 61,336 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 9,604,950 3,468,403 9,251,515 5,783,112 15,388,062 Total sales for PGA commodity deferral, includes interruptible rate schedules Transportation 146 255,204 254,913 321,873 66,960 322,164 Transportation 147 142,438 142,438 168,574 26,136 168,574 Transportation 159 5,797,047 0 0 0 5,797,047 Transportation 169 0 0 0 0 0 Total transportation 6,194,689 397,351 490,447 93,096 6,287,785 Total sales 15,799,639 3,865,754 9,741,962 5,876,208 21,675,847 Schedule Summary for Demand Deferral: Firm 101 7,105,861 2,203,923 7,015,576 4,811,653 11,917,514 Firm 111 2,437,753 1,264,480 2,235,939 971,459 3,409,212 Firm 112 61,336 0 0 0 61,336 Firm 131 0 0 0 0 0 Firm 132 0 0 0 0 0 Total Firm Sales 9,604,950 3,468,403 9,251,515 5,783,112 15,388,062 Total sales for PGA demand deferral, excludes interruptible rate schedules Schedule Summary for Commodity and Demand Amortization: Firm 101 7,105,861 2,203,923 7,015,576 4,811,653 11,917,514 Firm 111 2,437,753 1,264,480 2,235,939 971,459 3,409,212 Interruptible 131 0 0 0 0 0 Notify Rates Dept if used Interruptible 132J 0 0 0 0 0 Special amortization rate 9,543,614 3,468,403 9,251,515 5,783,112 15,326,726 Volumes for PGA Commodity & Demand Amortization Firm 112 61,336 0 0 0 61,336 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 9,604,950 3,468,403 9,251,515 5,783,112 15,388,062 Total Interruptible Sales 0 0 0 0 0 Total Transportation Sales (Schedule 146 - 169)6,194,689 397,351 490,447 93,096 6,287,785 Check total sales 15,799,639 3,865,754 9,741,962 5,876,208 21,675,847 15,799,639 3,865,754 9,741,962 21,675,847 ---- H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2022 ID Calendar Sales Volumes.xlsx for pro rating - reverse October UNBILLED ID PGA November 2022 Page 6 of 17 WASHINGTON GL Account Rate Schedule Interest Rates Notes WASHINGTON INTEREST RATE: FERC Natural Gas Interest Rate 4.91%Updated for Q4'22 - DONE https://ferc.gov/enforcement-legal/enforcement/interest-rates PREVIOUS PREVIOUS NEW Annual PGA Filing Off Cycle WA Comm Only Annual PGA Filing WASHINGTON DEFERRAL RATES:Nov'21-Jun'22 Jul'22-Oct'22 Nov'22-Oct'23 Commodity Rate 191010 GD WA 101 - 132 $0.22319 $0.33449 $0.35373 WA PGA filing effective 11.1.22 Demand Rates 191010 GD WA 101/102 $0.09373 $0.09373 $0.10111 WA PGA filing effective 11.1.22 111/112 $0.08732 $0.08732 $0.09246 WA PGA filing effective 11.1.22 131/132 $0.05443 $0.05443 $0.05956 WA PGA filing effective 11.1.22 146/116 $0.00054 $0.00054 $0.00054 WA PGA filing effective 11.1.22 WASHINGTON AMORTIZATION RATES: Commodity & Demand (Sch 155) 191000 GD WA 101/102 ($0.02006) ($0.02006)($0.07993)WA PGA filing effective 11.1.22 111 ($0.02902) ($0.02902)($0.11290)WA PGA filing effective 11.1.22 131 $0.00000 $0.00000 $0.00000 WA PGA filing effective 11.1.22 146 $0.00000 $0.00000 $0.00000 WA PGA filing effective 11.1.22 IDAHO GL Account Rate Schedule Interest Rates Notes IDAHO INTEREST RATE: Customer Deposit Rate changes annually 1.00%UPDATED ANNUALLY IN JANUARY puc.idaho.gov (Year 2022 Order # 35246) PREVIOUS PREVIOUS PREVIOUS NEW ID Only PGA Filing Off Cycle ID Comm Only Off Cycle ID Comm Only Annual PGA Filing IDAHO DEFERRAL RATES:Sep'21-Jan'22 Feb'22-Jun'22 Jul'22-Oct'22 Nov'22-Oct'23 Commodity Rate (Without GTI)191010 GD ID 101 - 132 $0.20177 $0.26384 $0.34988 $0.34877 ID PGA filing effective 11.1.22 Demand Rate 191010 GD ID 101/111/112 $0.09203 $0.09203 $0.09203 $0.09198 ID PGA filing effective 11.1.22 IDAHO AMORTIZATION RATES: Commodity & Demand (Sch 155) 191000 GD ID 101 ($0.01498) ($0.01498) ($0.01498)($0.13106)ID PGA filing effective 11.1.22 111 ($0.01498) ($0.01498) ($0.01498)($0.13106)ID PGA filing effective 11.1.22 112 $0.00000 $0.00000 $0.00000 $0.00000 ID PGA filing effective 11.1.22 146 $0.00000 $0.00000 $0.00000 $0.00000 ID PGA filing effective 11.1.22 Rates for Resource Accounting 202211 Regulatory Information Monthly Review.xlsx WA_ID PGA Deferral-Amort 12/2/2022 8:27 AM ID PGA November 2022 Page 7 of 17 1 Meister, Keri From:Garbarino, Marcus Sent:Sunday, November 27, 2022 11:13 AM To:Meister, Keri Subject:RE: Rate Review - Nov 2022 Hi Keri, the updated rates all 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 <Keri.Meister@avistacorp.com> Sent: Tuesday, November 15, 2022 2:07 PM To: Garbarino, Marcus <Marcus.Garbarino@avistacorp.com> Subject: RE: Rate Review ‐ Nov 2022 I fixed the rate on the GTI tab, which then flows through to the Idaho Commodity deferral rate. Please let me know if all looks good. Thanks! Keri Keri Meister|AVISTA UTILITIES Resource Accounting Analyst|MSC 17 PO Box 3727|Spokane, WA 99220 Direct 509.495.2102|Fax 509.777.5217 keri.meister@avistacorp.com From: Meister, Keri Sent: Friday, November 11, 2022 1:27 PM To: Garbarino, Marcus <Marcus.Garbarino@avistacorp.com> Subject: Rate Review ‐ Nov 2022 We can review this in our meeting next Tuesday but wanted to send out what I had worked up. I updated the following: WA_ID Jurisdictional tab – monthly rate WA_ID PGA Deferral‐Amort tab – WA and ID rates for PGA OR PGA Deferral‐Amort tab – OR rates for PGA as well as amortization interest rates Thank you, ID PGA November 2022 Page 8 of 17 Interoffice Memorandum Rates and Tariff Administration DATE:8/2/22 TO: FROM: Marcus Garbarino SUBJECT: 5-Day Peak Allocator Attached is the latest consecutive 5-Day Peak Firm Sales requirement analysis. This analysis develops the three-year average percentage of firm sales gas purchased and delivered for Washington and Idaho. The average is based on the maximum firm sales requirements for five consecutive days for each of the past three heating seasons. The calculation method used was approved by the Washington Utilities and Transportation Commission in Docket No. U-89-3105. effective November 1, 2022: Washington 68.45% Idaho 31.55% Total 100.00% If you have any questions about this please call me at 2567. The following new percentages for Washington and Idaho should be used Keri Meister (Resource Accounting), Jenn Hossack (Resource Accounting), & Jeanne Pluth (Regulatory Affairs) ID PGA November 2022 Page 9 of 17 AVISTA CORPORATION manual inputs NOVEMBER 2022 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 3,152,091$ 0.99563 3,138,31$ 79.13%20.87% 2,483,349$ 654,967$ 0111 1,081,451$ 0.99563 1,076,725$ 79.13%20.87% 852,012$ 224,713$ 0112 27,206$ 0.99563 27,087$ 79.13%20.87% 21,43$ 5,653$ Schedule Totals 4,260,74$ 4,242,12$ 3,356,795$ 885,333$ ‐ November Unbilled Billed November Unbilled October Unbilled Reversal Total Commodity (g) (m) (s)[g+m+s] Schedule Therms Commodity Rate Demand Rate Commodity Cost Demand Cost 0101 2,483,349$ 2,446,822$ (771,109)$ 4,159,06$ (i) (j) (k) (l) (m) (n)0111 852,012$ 779,828$ (442,416)$ 1,189,42$ [j*k] [j*l]0112 21,43$ ‐$ ‐$ 21,43$ 0101 7,015,57 0.34877 0.0919 2,446,822$ 645,293$ 3,356,795$ 3,226,65$ (1,213,525)$ 5,369,92$ 0111 2,235,939 0.34877 0.0919 779,828$ 205,662$ TRUE TRUE TRUE Acct 19101 0112 0 0.34877 0.0919 ‐$ ‐$ 9,251,515 3,226,65$ 850,955$ Billed November Unbilled October Unbilled Reversal Total Demand (h)(n)(t)[h+n+t] October Unbilled Reversal 0101 654,967$ 645,293$ (202,827)$ 1,097,43$ Schedule Therms Commodity Rate Demand Rate Commodity Cost Demand Cost 0111 224,713$ 205,662$ (116,370)$ 314,00$ (o) (p) (q) (r) (s) (t)0112 5,653$ ‐$ ‐$ 5,653$ [p*q] [p*r] 885,333$ 850,955$ (319,197)$ 1,417,09$ 0101 ‐2,203,923 0.3498 0.09203 (771,109)$ (202,827)$ TRUE TRUE TRUE Acct 19101 0111 ‐1,264,48 0.3498 0.09203 (442,416)$ (116,370)$ 0112 0 0.3498 0.09203 ‐$ ‐$ ‐3,468,403 (1,213,525)$ (319,197)$ H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2022\ID_11-2022 - PGA Rate Changes.xlsxPGA Idaho 12/5/2022 ID PGA November 2022 Page 10 of 17 AVISTA CORPORATION manual inputs NOVEMBER 2022 IDAHO AMORTIZATION ‐ 155 Actual Billed Schedule Revenue Rider 155 Remove RCF Amortization Cost (a)(b)(c)(d) [b*c] 0101 (571,409)$ 0.99563 (568,912)$ 0111 (187,147)$ 0.99563 (186,329)$ 0112 ‐$ 0.99563 ‐$ Schedule Totals (758,556)$ (755,241)$ Billed November Unbilled October Unbilled Reversal Total Commodit (d)(h)(l)[d+h+l] November Unbilled 0101 (568,912)$ (919,461)$ 33,015$ (1,455,358)$ 0111 (186,329)$ (293,042)$ 18,942$ (460,429)$ Schedule Therms Amortization Rate Amortization 0146 ‐$ ‐$ ‐$ ‐$ (e) (f) (g) (h) (755,241)$ (1,212,503)$ 51,957$ (1,915,787)$ [f*g]TRUE TRUE TRUE Acct 191000 0101 7,015,576 ‐0.13106 (919,461)$ 0111 2,235,939 ‐0.13106 (293,042)$ 0112 0 0.00000 ‐$ 9,251,515 (1,212,503) October Unbilled Reversal Schedule Therms Amortization Rate Commodity Cost (i)(j)(k)(l) [j*k] 0101 ‐2,203,923 ‐0.01498 33,015$ 0111 ‐1,264,480 ‐0.01498 18,942$ 0112 0 0.00000 ‐$ ‐3,468,403 51,957 H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2022\ID_11-2022 - PGA Rate Changes.xlsxAmort Idaho 12/5/2022 ID PGA November 2022 Page 11 of 17 Revenue By Rate Schedule Data Source: Financial Reporting Gas for ID Data Updated Daily Accounting Period: 202211 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 0 3,152,091 0 -671 21,678,579 0111 - FIRM-LARGE GEN SERV RIDER 150 0 0 1,081,451 0 -88 8,465,115 0112 - FIRM-LARGE GEN SERV RIDER 150 0 0 27,206 0 0 202,141 Overall - Total 0 0 4,260,748 0 -759 30,345,835 Page 3 of 4 Run Date: Dec 5, 2022 For Internal Use Only Rider 150 = PGA ID PGA November 2022 Page 12 of 17 Revenue By Rate Schedule Data Source: Financial Reporting Gas for ID Data Updated Daily Accounting Period: 202211 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 0 571,409 0 0 1,381,106 0111 - FIRM-LARGE GEN SERV RIDER 155 0 0 187,147 0 0 499,905 0146 - TRANSP SVC CUST GAS RIDER 155 0 0 0 0 0 0 Overall - Total 0 0 758,556 0 0 1,881,011 Page 3 of 4 Run Date: Dec 5, 2022 For Internal Use Only Rider 155 = PGA Amort ID PGA November 2022 Page 13 of 17 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 $0.3502 $0.09203 $0.44231 $0.35181 $0.09243 $0.4442 Rate Schedule 101 70,321,57 24,739,83$ 6,499,823$ 31,239,65$ 2 Rate Schedule 111 $0.3502 $0.09203 $0.44231 $0.35181 $0.09243 $0.4442 Rate Schedule 111 26,863,46 9,450,83$ 2,482,99$ 11,933,82$ 3 Rate Schedule 112 $0.3502 $0.09203 $0.44231 $0.35181 $0.09243 $0.4442 Rate Schedule 112 271,348 95,463$ 25,081$ 120,54$ 4 Rate Schedule 131 (no customers $0.3502 $0.0000 $0.3502 $0.35181 $0.0000 $0.35181 Rate Schedule 131 ‐ ‐$ ‐$ ‐$ 5 Rate Schedule 132 (no customers $0.3502 $0.0000 $0.3502 $0.35181 $0.0000 $0.35181 Rate Schedule 132 ‐ ‐$ ‐$ ‐$ 6 Total 97,456,39 34,286,13$ 9,007,89$ 43,294,02 7 8 Rate Schedule 101 $0.3491 $0.0919 $0.44115 $0.3507 $0.0923 $0.4430 Rate Schedule 101 70,321,57 24,661,77$ 6,496,30$ 31,158,08$ 9 Rate schedule 111 $0.3491 $0.0919 $0.44115 $0.3507 $0.0923 $0.4430 Rate Schedule 111 26,863,46 9,421,01$ 2,481,64$ 11,902,665$ 10 Rate Schedule 112 $0.3491 $0.0919 $0.44115 $0.3507 $0.0923 $0.4430 Rate Schedule 112 271,348 95,162$ 25,067$ 120,229$ 11 Rate Schedule 131 (no customers $0.3491 $0.0000 $0.3491 $0.3507 $0.0000 $0.3507 Rate Schedule 131 ‐ ‐$ ‐$ ‐$ 12 Rate Schedule 132 (no customers $0.3491 $0.0000 $0.3491 $0.3507 $0.0000 $0.3507 Rate Schedule 132 ‐ ‐$ ‐$ ‐$ 13 Total 97,456,39 34,177,957$ 9,003,021$ 43,180,97 14 15 Rate Schedule 101 ($0.00111) ($0.00005) ($0.00116) ($0.00111) ($0.00005) ($0.00116) Rate Schedule 101 70,321,57 (78,057)$ (3,516)$ (81,573)$ 16 Rate schedule 111 ($0.00111) ($0.00005) ($0.00116) ($0.00111) ($0.00005) ($0.00116) Rate Schedule 111 26,863,46 (29,819)$ (1,343)$ (31,162)$ 17 Rate Schedule 112 ($0.00111) ($0.00005) ($0.00116) ($0.00111) ($0.00005) ($0.00116) Rate Schedule 112 271,348 (301)$ (14)$ (315)$ 18 Rate Schedule 131 (no customers ($0.00111) $0.0000 ($0.00111) ($0.00111) $0.0000 ($0.00111) Rate Schedule 131 ‐ ‐$ ‐$ ‐$ 19 Rate Schedule 132 (no customers ($0.00111) $0.0000 ($0.00111) ($0.00111) $0.0000 ($0.00111) Rate Schedule 132 ‐ ‐$ ‐$ ‐$ 20 Total 97,456,39 (108,177)$ (4,873)$ (113,050) 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 Change With Revenue Sensitive CostSummary of Change Without Revenue Sensitive Cost Present Proposed Tab: Rate Schedule 150 Change ID_9‐2‐2022 Idaho PGA Exhibit D ‐ ID PGA Workpapers CONFIDENTIAL.xlsx ID PGA November 2022 Page 14 of 17 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 $0.0149 $0.01505 Rate Schedule 101 70,321,57 1,058,34$ 2 Rate Schedule 111 $0.0149 $0.01505 Rate Schedule 111 26,863,46 404,295$ 3 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 271,348 ‐$ 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 97,456,39 1,462,635 8 new rates Acct 191000 amort: 9 Rate Schedule 101 $0.1310 $0.13163 Rate Schedule 101 70,321,57 9,256,429$ 10 Rate schedule 111 $0.1310 $0.13163 Rate Schedule 111 26,863,46 3,536,03$ 11 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 271,348 ‐$ 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 97,456,39 12,792,467 16 17 Rate Schedule 101 $0.1160 $0.1165 Rate Schedule 101 70,321,57 8,198,089$ 18 Rate schedule 111 $0.1160 $0.1165 Rate Schedule 111 26,863,46 3,131,743$ 19 Rate Schedule 112 $0.0000 $0.0000 Rate Schedule 112 271,348 ‐$ 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 97,456,39 11,329,832 Proposed Revenue at Proposed Rate Change Revenue Chang Total Schedule 15 Revenue Chang Summary of Changes Revenue at Present Rates Present Tab: Rate Schedule 155 Change ID_9‐2‐2022 Idaho PGA Exhibit D ‐ ID PGA Workpapers CONFIDENTIAL.xlsx ID PGA November 2022 Page 15 of 17 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) Nov‐22 6,366,938 1,915,184$ 5,522,189 2,367,915$ 11,889,127 4,283,099$ 4,334$ (151,594)$ 4,135,839$ 11,713,252 0.3531$ Dec‐22 6,375,731 1,917,829$ 10,131,401 4,628,024$ 16,507,132 6,545,853$ 5,251$ (146,906)$ 6,404,198$ 16,262,944 0.3938$ Jan‐23 6,540,516 1,967,396$ 9,155,666 4,252,807$ 15,696,182 6,220,203$ 5,978$ (150,703)$ 6,075,478$ 15,463,990 0.3929$ Feb‐23 5,710,950 1,717,862$ 7,248,305 3,314,650$ 12,959,255 5,032,512$ 5,022$ (145,688)$ 4,891,846$ 12,767,550 0.3831$ Mar‐23 6,731,747 2,024,919$ 4,549,040 1,890,581$ 11,280,787 3,915,500$ 4,270$ (155,109)$ 3,764,661$ 11,113,911 0.3387$ Apr‐23 1,150,875 298,125$ 6,293,408 2,259,333$ 7,444,283 2,557,458$ 5,801$ (159,844)$ 2,403,415$ 7,334,161 0.3277$ May‐23 1,247,828 323,239$ 3,157,455 1,087,743$ 4,405,283 1,410,982$ 5,355$ (167,719)$ 1,248,618$ 4,340,116 0.2877$ Jun‐23 1,337,175 346,384$ 1,980,245 677,640$ 3,317,420 1,024,024$ 4,293$ (185,719)$ 842,598$ 3,268,346 0.2578$ Jul‐23 1,356,986 351,516$ 1,107,749 378,961$ 2,464,735 730,477$ 4,275$ (182,391)$ 552,361$ 2,428,275 0.2275$ Aug‐23 1,377,911 356,937$ 1,070,664 367,773$ 2,448,575 724,710$ 4,268$ (185,203)$ 543,775$ 2,412,354 0.2254$ Sep‐23 1,205,888 312,375$ 1,883,358 634,503$ 3,089,246 946,878$ 1,866$ (167,484)$ 781,260$ 3,043,547 0.2567$ Oct‐23 1,192,376 308,875$ 6,225,301 2,193,174$ 7,417,677 2,502,049$ 4,047$ (160,266)$ 2,345,830$ 7,307,948 0.3210$ 40,594,921 11,840,641$ 58,324,781 24,053,104$ 98,919,702 35,893,745$ 54,760$ (1,958,626)$ 33,989,879$ 97,456,394 0.34877$ Acc Commodity New without GTI: Use for deferrals Average 0.29168$ 0.4124$ 0.3629$ 41% 59% GRI Funding (no change)0.00040 TOTAL Rate 0.34917 RCF: 1.004373 0.99563 Proposed Rate Proposed WACOG without RCF 0.34917$ New with GTI Proposed WACOG with RCF 0.35070$ Present Rate Present WACOG without RCF 0.35028$ Old with GTI Present WACOG with RCF 0.35181$ Change Change WACOG without RCF (0.00111)$ Change WACOG with RCF (0.00111)$ Index Cost Total Cost to Serve Average Load (including fuel)Executed Hedges Tab: Commodity ID_9‐2‐2022 Idaho PGA Exhibit D ‐ ID PGA Workpapers CONFIDENTIAL.xlsx ID PGA November 2022 Page 16 of 17 Avista Utilities State of Idaho Deferral Account 191010 Reconcilation ‐ Large Customers (Schedule 112/132) 9/1/2021 ‐ 10/31/2022 Balance Transfer/ Balance Commodity Demand True Up 10/31/22 True‐Up 11/1/22 Deferral Deferrals Interest Schedule 112 0.00 0.00 0.00 0.00 0.00 0.00 Customer 1 606.43 45.36 4.53 656.32 (656.32) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Customer 2 (40,535.00) 3,118.61 67.81 (37,348.58) 37,348.58 0.00 Schedule 132 0.00 0.00 0.00 0.00 0.00 0.00 Commodity (Firm Customers 101‐132)6,482,424.35 63,382.98 6,285,595.02 (6,285,595.02) 0.00 0.00 Demand Customers (Sales 101‐111)541,562.38 9,856.04 1,985,854.94 (1,985,854.94) 0.00 Reconciling Item (21.37) (21.37) 21.37 0.00 Total 6,442,495.78 544,726.35 (0.88) 1,667.19 8,234,736.33 (8,234,736.33) 0.00 0.00 GLW Check Summary: Customer 1 charge 656.32 Customer 2 refund (37,348.58) Total Resource Accounting (36,692.26) Revenue Conversion Factor 1.0043730 Customer 1 charge 659.19 Customer 2 refund (37,511.91) Total Revenue Accounting (36,852.72) IDAHO LARGE CUSTOMER TRUEUP Source: Rates Dept. ID PGA November 2022 Page 17 of 17