20230125Monthly Deferred Cost Report December 2022.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
January 25, 2023
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
December 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 $10,249,293. Demand costs were lower than the
PGA demand WACOG resulting in a rebate deferral in the amount of $2,976,243, inclusive of an
accrued rebate of approximately $2.1 million from Northwest Pipeline as result of their General
Rate Case settlement (as discussed at the semi-annual PGA Update held with Staff on January 24,
2023). The cumulative balance in the deferral account (including both commodity and demand) is
a surcharge of $8,204,842 (including interest). The amount of amortization recorded for the month
is $2,224,317 for a total surcharge balance of $9,472,389 (including interest).
Per Order No. 35581, the Company has included a confidential Quarterly Commodity WACOG
Forecast update in this PGA Monthly Activity Report as Attachment A for the period January
2023– December 2023. 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
Wednesday, January 25, 2023 10:25:44 AM
IDAHO PUBLIC
UTILITIES COMMISSION
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
10 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 38,335.62 Interest
20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 15,389,634.16 0.00 Deferral
30 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD WA DL 0.00 15,351,298.54 Deferral Expense
40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 72,981.09 Interest
50 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD WA DL 0.00 3,173,102.91 Amortization
60 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD W D 3,246,084.00 0.00 Amortization Expense
70 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 3,803.76 Interest
80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 7,276,853.72 0.00 Deferral
90 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD ID DL 0.00 7,273,049.96 Deferral Expense
100 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 6,963.96 Interest
110 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 0.00 2,224,317.04 Amortization
120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 2,231,281.00 0.00 Amortization Expense
Totals:28,143,852.88 28,143,852.88
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 01/06/2023 at 4:44 PM
Last Update: 01/06/2023 4:41 PM
Approval Requested: 01/06/2023 4:43 PM
Resource Accounting
C
DJ
USD
Effective Date: 202212
ID PGA December 2022 Page 1 of 11
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 01/06/2023 at 4:44 PM
Last Update: 01/06/2023 4:41 PM
Approval Requested: 01/06/2023 4:43 PM
Resource Accounting
C
DJ
USD
Effective Date: 202212
1/6/2023
ID PGA December 2022 Page 2 of 11
WASHINGTON / IDAHO GAS COSTS 202212 KEY:Manual Input
GLWand
Total
Expense Calculation System Cost Demand Commodity Demand Commodity Balance Sheet PG PG PG Balance Sheet PG PG PG
Def Rev Calc Volumes Rate Revenue Def Rev Calc Volumes Rate Revenue
100%68.45%68.40%31.55%31.60%
DEMAND DEMAND
GAS COSTS-DEMAND 804001 GD.AN (4,442,581.99) Schedule 101 26,566,755 pro rated 2,683,560.00 Schedule 101 12,836,341 pro rated 1,181,790.00
TRANSPORT VARIABLE CHARGES 804002 GD.AN 50,963.92 Schedule 102 77,956 pro rated 7,867.00 Schedule 111 4,262,501 pro rated 392,449.00
Total Demand Costs (4,391,618.07)$ Schedule 111 10,057,384 pro rated 924,759.00 Schedule 112 4,011 pro rated 369.00
less variable costs charged to Commodity (50,963.92) Schedule 112 56,463 pro rated 5,207.00 Schedule 131 0 pro rated -
Total Current Demand Costs (4,442,581.99)$ (3,040,947.37)(1,401,634.62)Schedule 131 0 pro rated - Schedule 132 0 pro rated -
Schedule 132 253,047 pro rated 15,039.00 Total Demand 17,102,853 1,574,608.00$
Schedule 146 3,629,448 pro rated 1,940.00 17,102,853
GAS COSTS-COMMODITY 804000 GD.AN 63,496,047.97 Total Demand 40,641,053 3,638,372.00$ - check
GAS COSTS - FX HEDGE 804010 GD.AN (94,397.28) 40,641,053
GAS COSTS-TRANSACTION FEE 804017 GD.AN 10,902.06 - check
Gas Costs - Merchandise Processing Fee 804018 GD.AN 6,636.72
GAS PURCHASES - FINANCIAL 804600 GD.AN (6,124,659.23) GAS COSTS-INTRACO LDC GAS 804730 GD.AN 1,531,188.10 COMMODITY COMMODITY
GAS STORAGE WITHDRAWALS 808100 GD.AN 13,504,341.17 Schedule 101 26,566,755 pro rated 9,388,245.00 Schedule 101 12,836,341 pro rated 4,480,839.00
GAS STORAGE INJECTIONS 808200 GD.AN (7,288,481.41) Schedule 102 77,956 pro rated 27,519.00 Schedule 111 4,262,501 pro rated 1,488,000.00
GAS USED FOR PRODUCTS EXTRACTION 811000 GD.AN (34,670.80) Schedule 111 10,057,384 pro rated 3,538,365.00 Schedule 112 4,011 pro rated 1,400.00 SALES FOR RESALE PHYSICAL-GAS 483000 GD.AN (22,685,769.78) Schedule 112 56,463 pro rated 19,924.00 Schedule 131 0 pro rated -
SALES FOR RESALE-FINANCIAL GAS 483600 GD.AN 11,218,159.89 Schedule 131 0 pro rated - Schedule 132 0 pro rated -
SALES FOR RESALE-INTRACO LDC GAS 483730 GD.AN (1,248,534.25) Schedule 132 253,047 pro rated 89,323.00 Total Commodity 17,102,853 5,970,239.00$
DEFERRED EXCHANGE RESERVATION FEE 495028 GD.AN (468,750.00) Total Commodity 37,011,605 13,063,376.00$ 17,102,853
AN Entitlement Penalty 495100 GD.AN - 37,011,605 - checkplus variable costs from Demand 50,963.92 - check
Total Commodity Costs to be Allocated 51,872,977.08$ 35,481,116.32 16,391,860.76
WA Entitlement Penalty 495100 GD.WA - - Deferral Calculation Washington Washington Idaho Idaho
ID Entitlement Penalty 495100 GD.ID - - Demand Commodity Demand Commodity check:
WA Imbalance Costs 804000 GD.WA (387,122.41) (387,122.41) Deferral Expenses (3,040,947.37) 35,093,993.91 (1,401,634.62) 16,219,531.58 -
ID Imbalance Costs 804000 GD.ID (172,329.18) (172,329.18) Deferral Revenue (3,638,372.00) (13,063,376.00) (1,574,608.00) (5,970,239.00) -
Total Commodity Costs 51,313,525.49$ Total Deferred (6,679,319.37)$ 22,030,617.91$ (2,976,242.62)$ 10,249,292.58$
Total Demand and Commodity 46,870,943.50$ (3,040,947.37)$ 35,093,993.91$ (1,401,634.62)$ 16,219,531.58$ WA Total 15,351,298.54 ID Total 7,273,049.96
804%,808%,811000,483%,495028,495100 Total per GL 46,870,943.50
Check -
Debits Credits
28,143,852.88 (28,143,852.88)
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 December 2022 Page 3 of 11
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              927,988.00           (0.00)                     
202212 1.00%‐                        927,988.00           10,249,292.58      (2,976,242.62)       3,803.76          8,204,841.72          927,988.00           (7,276,853.72)     
‐                       10,249,292.58     (2,976,242.62)       3,803.76          THIS ROW USED TO CALC JET ENTRY
D A B C
202212 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 3,803.76 C
Interest Expense 431600.GD.ID C
Demand+Comm Def 191010.GD.ID 7,276,853.72 A+B+C
Deferral Expense 805120.GD.ID 7,273,049.96 (A+B)
0.00 check s/b 0
NOVEMBER ENTRY TO XFER PGA BALANCES:
191010.GD.ID D
191000.GD.ID
ID PGA December 2022 Page 4 of 11
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        9,472,389.09       0.00                     
202212 1.00% ‐                         ‐                     9,472,389.09       12,836,341 pro‐rated (1,679,940.00)    4,262,501 pro‐rated (551,341.00)     6,963.96                7,248,072.05        9,472,389.09       2,224,317.04      
‐                      (1,679,940.00)    (551,341.00)      6,963.96              THIS ROW USED TO CALC JET ENTRY
C A A B
202212 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 6,963.96 B
Interest Expense 431600.GD.ID (B)
Amortization 191000.GD.ID 2,224,317.04 A+B
Amort Expense 805110.GD.ID 2,231,281.00 A
0.00 check s/b 0
NOVEMBER ENTRY ‐ LARGE CUSTOMER TRUEUP
191000.GD.ID C
805110.GD.ID
ID PGA December 2022 Page 5 of 11
Idaho Sales Volumes
Consolidated Volumes
December/22 Schedule December/22 November/22 December/22 December/22 Total Notes
Description Billed Unbilled Unbilled Net Unbilled
Schedule Summary for Commodity Deferral :
Firm 101 12,702,537 7,015,576 7,149,380 133,804 12,836,341
Firm 111 4,266,060 2,235,939 2,232,380 (3,559) 4,262,501
Firm 112 4,011 0 0 0 4,011
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 16,972,608 9,251,515 9,381,760 130,245 17,102,853 Total sales for PGA commodity deferral,
includes interruptible rate schedules
Transportation 146 321,873 321,873 288,815 (33,058) 288,815
Transportation 147 168,574 168,574 150,980 (17,594) 150,980
Transportation 159 4,834,775 0 0 0 4,834,775
Transportation 169 0 0 0 0 0
Total transportation 5,325,222 490,447 439,795 (50,652) 5,274,570
Total sales 22,297,830 9,741,962 9,821,555 79,593 22,377,423
Schedule Summary for Demand Deferral:
Firm 101 12,702,537 7,015,576 7,149,380 133,804 12,836,341
Firm 111 4,266,060 2,235,939 2,232,380 (3,559) 4,262,501
Firm 112 4,011 0 0 0 4,011
Firm 131 0 0 0 0 0
Firm 132 0 0 0 0 0
Total Firm Sales 16,972,608 9,251,515 9,381,760 130,245 17,102,853 Total sales for PGA demand deferral,
excludes interruptible rate schedules
Schedule Summary for Commodity and Demand Amortization:
Firm 101 12,702,537 7,015,576 7,149,380 133,804 12,836,341
Firm 111 4,266,060 2,235,939 2,232,380 (3,559) 4,262,501
Interruptible 131 0 0 0 0 0 Notify Rates Dept if used
Interruptible 132J 0 0 0 0 0 Special amortization rate
16,968,597 9,251,515 9,381,760 130,245 17,098,842 Volumes for PGA Commodity & Demand
Amortization
Firm 112 4,011 0 0 0 4,011 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 16,972,608 9,251,515 9,381,760 130,245 17,102,853
Total Interruptible Sales 0 0 0 0 0
Total Transportation Sales (Schedule 146 - 169)5,325,222 490,447 439,795 (50,652) 5,274,570
Check total sales 22,297,830 9,741,962 9,821,555 79,593 22,377,423
22,297,830 9,741,962 9,821,555 22,377,423
----
H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2022 ID Calendar Sales Volumes.xlsx
for pro rating - reverse NOVEMBER UNBILLED
ID PGA December 2022 Page 6 of 11
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 $0.00000 ID PGA filing effective 11.1.22
Rates for Resource Accounting
202212 Regulatory Information Monthly Review.xlsx WA_ID PGA Deferral-Amort 1/3/2023 10:45 AM
ID PGA December 2022 Page 7 of 11
AVISTA CORPORATION manual inputs
DECEMBER 2022 IDAHO PGA ‐ 150
Actual Billed
Schedule
Revenue
Rider 150 Remove RCF Total PGA Cost Percentage Commodity Percentage Demand Commodity Cost Demand Cost
(a)(b)(c)(d)(e)(f)(g)(h)
[b*c][d*e][d*f]
0101 5,628,25$        0.99563 5,603,655$         79.13%20.87% 4,434,172$         1,169,483$       
0111 1,890,279$        0.99563 1,882,01$         79.13%20.87% 1,489,241$         392,777$           
0112 1,777$                0.99563 1,769$                 79.13%20.87% 1,400$                 369$                  
Schedule Totals 7,520,30$        7,487,442$         5,924,813$         1,562,629$       ‐                     
December Unbilled Billed December Unbilled
November Unbilled 
Reversal Total Commodity
(g) (m) (s)[g+m+s]
Schedule Therms Commodity Rate Demand Rate Commodity Cost Demand Cost 0101 4,434,172$        2,493,489$                   (2,446,822)$                    4,480,83$                       
(i) (j) (k) (l) (m) (n)0111 1,489,241$        778,587$                      (779,828)$                       1,488,00$                       
[j*k] [j*l]0112 1,400$                ‐$                               ‐$                                  1,40$                               
0101 7,149,38 0.34877 0.0919 2,493,489$                             657,60$                        5,924,813$       3,272,07$                  (3,226,650)$                    5,970,23$                       
0111 2,232,38 0.34877 0.0919 778,587$                                 205,33$                        TRUE TRUE TRUE Acct 19101
0112 0 0.34877 0.0919 ‐$                                         ‐$                                 
9,381,76 3,272,07$                            862,93$                        
Billed December Unbilled
November Unbilled 
Reversal Total Demand
(h) (n) (t)[h+n+t]
November Unbilled Reversal 0101 1,169,483$        657,60$                     (645,293)$                       1,181,79$                       
Schedule Therms Commodity Rate Demand Rate Commodity Cost Demand Cost 0111 392,777$            205,33$                     (205,662)$                       392,44$                           
(o) (p) (q) (r) (s) (t)0112 369$                   ‐$                               ‐$                                  369$                                  
[p*q] [p*r] 1,562,629$        862,93$                     (850,955)$                       1,574,60$                       
0101 ‐7,015,57 0.34877 0.0919 (2,446,822)$                            (645,293)$                       TRUE TRUE TRUE Acct 19101
0111 ‐2,235,93 0.34877 0.0919 (779,828)$                               (205,662)$                       
0112 0 0.34877 0.0919 ‐$                                         ‐$                                 
‐9,251,515 (3,226,650)$                            (850,955)$                       
H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2022\ID_12-2022 - PGA Rate Changes.xlsxPGA Idaho 1/6/2023
ID PGA December 2022 Page 8 of 11
AVISTA CORPORATION manual inputs
DECEMBER 2022 IDAHO AMORTIZATION ‐ 155
Actual Billed
Schedule
Revenue
Rider 155 Remove RCF Amortization Cost
(a)(b)(c)(d)
[b*c]
0101 (1,669,700)$   0.99563 (1,662,403)$        
0111 (554,229)$      0.99563 (551,807)$            
0112 ‐$                0.99563 ‐$                      
Schedule Totals (2,223,929)$   (2,214,210)$        
Billed December Unbilled November Unbilled Reversal Total Commodit
(d)(h)(l)[d+h+l]
December Unbilled 0101 (1,662,403)$            (936,998)$                      919,461$                                     (1,679,940)$             
0111 (551,807)$               (292,576)$                      293,042$                                     (551,341)$                 
Schedule Therms Amortization Rate Amortization 0146 ‐$                          ‐$                                 ‐$                                              ‐$                           
(e) (f) (g) (h) (2,214,210)$             (1,229,574)$                    1,212,503$                                  (2,231,281)$             
[f*g]TRUE TRUE TRUE Acct 191000
0101 7,149,380 ‐0.13106 (936,998)$            
0111 2,232,380 ‐0.13106 (292,576)$            
0112 0 0.00000 ‐$                      
9,381,760 (1,229,574)
November Unbilled Reversal
Schedule Therms Amortization Rate Commodity Cost
(i)(j)(k)(l)
[j*k]
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
H:\Natural Gas Accounting\Gas Cost Data Bases\PGA Rate Changes\2022\ID_12-2022 - PGA Rate Changes.xlsxAmort Idaho 1/6/2023
ID PGA December 2022 Page 9 of 11
Revenue By Rate Schedule Data Source: Financial Reporting
Gas for ID Data Updated Daily
Accounting Period: 202212
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 -8 5,628,250 0 -679 27,306,830
0111 - FIRM-LARGE GEN SERV RIDER 150 0 0 1,890,279 0 -88 10,355,394
0112 - FIRM-LARGE GEN SERV RIDER 150 0 0 1,777 0 0 203,918
Overall - Total 0 -8 7,520,306 0 -767 37,866,142
Page 3 of 4 Run Date: Jan 6, 2023
For Internal Use Only
Rider 150 = PGA
ID PGA December 2022 Page 10 of 11
Revenue By Rate Schedule Data Source: Financial Reporting
Gas for ID Data Updated Daily
Accounting Period: 202212
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 1,669,700 0 0 3,050,806
0111 - FIRM-LARGE GEN SERV RIDER 155 0 0 554,229 0 0 1,054,134
0146 - TRANSP SVC CUST GAS RIDER 155 0 0 0 0 0 0
Overall - Total 0 0 2,223,929 0 0 4,104,940
Page 3 of 4 Run Date: Jan 6, 2023
For Internal Use Only
Rider 155 = PGA Amort
ID PGA December 2022 Page 11 of 11