20230427Monthly Deferred Cost Report March 2023.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170

April 27, 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
March 2023. 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 lower than the embedded PGA commodity WACOG,
resulting in a rebate deferral in the amount of $30,610. Demand costs were lower than the PGA
demand WACOG resulting in a rebate deferral in the amount of $374,514. The cumulative balance
in the deferral account (including both commodity and demand) is a surcharge of $26,697,001
(including interest). The amount of amortization recorded for the month is $1,583,064 for a total
surcharge balance of $1,910,724 (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 April 2023–
March 2024. 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
Thursday, April 27, 2023 2:38:25 PM
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 0.00 299,712.17 Interest
20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 0.00 668,974.79 Deferral
30 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD WA DL 968,686.96 0.00 Deferral Expense
40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 52,565.43 Interest
50 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD WA DL 0.00 2,121,835.65 Amortization
60 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD W D 2,174,401.08 0.00 Amortization Expense
70 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 45,207.26 Interest
80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 0.00 359,916.48 Deferral
90 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD ID DL 405,123.74 0.00 Deferral Expense
100 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 4,500.01 Interest
110 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 0.00 1,583,064.24 Amortization
120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 1,587,564.25 0.00 Amortization Expense
Totals:5,135,776.03 5,135,776.03
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 04/06/2023 at 9:04 AM
Last Update: 04/06/2023 8:55 AM
Approval Requested: 04/06/2023 9:04 AM
Resource Accounting
C
DJ
USD
Effective Date: 202303
ID PGA March 2023 Page 1 of 7
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 04/06/2023 at 9:04 AM
Last Update: 04/06/2023 8:55 AM
Approval Requested: 04/06/2023 9:04 AM
Resource Accounting
C
DJ
USD
Effective Date: 202303
4/6/2023
ID PGA March 2023 Page 2 of 7
WASHINGTON / IDAHO GAS COSTS 202303 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%66.88%31.55%33.12%
DEMAND DEMAND
GAS COSTS-DEMAND 804001 GD.AN 2,344,809.56 Schedule 101 16,463,840 0.10111 1,664,658.86 Schedule 101 8,627,125 0.09198 793,522.96 TRANSPORT VARIABLE CHARGES 804002 GD.AN 41,758.32 Schedule 102 55,607 0.10111 5,622.42 Schedule 111 3,486,138 0.09198 320,654.97
Total Demand Costs 2,386,567.88$ Schedule 111 7,564,231 0.09246 699,388.80 Schedule 112 1,342 0.09198 123.44
less variable costs charged to Commodity (41,758.32) Schedule 112 33,867 0.09246 3,131.34 Schedule 131 0 0.09198 -
Total Current Demand Costs 2,344,809.56$ 1,605,022.14 739,787.42 Schedule 131 0 0.05956 - Schedule 132 0 0.09198 -
Schedule 132 349,483 0.05956 20,815.21 Total Demand 12,114,605 1,114,301.37$
Schedule 146 3,218,328 0.00054 1,737.90 12,114,605
GAS COSTS-COMMODITY 804000 GD.AN 13,781,924.27 Total Demand 27,685,356 2,395,354.53$ - check
GAS COSTS - FX HEDGE 804010 GD.AN (29,595.08) 27,685,356
GAS COSTS-TRANSACTION FEE 804017 GD.AN 42,914.06 - check
Gas Costs - Merchandise Processing Fee 804018 GD.AN 13,734.06
GAS PURCHASES - FINANCIAL 804600 GD.AN 2,340,310.48
GAS COSTS-INTRACO LDC GAS 804730 GD.AN 79,712.00 COMMODITY COMMODITY
GAS STORAGE WITHDRAWALS 808100 GD.AN 10,104,688.99 Schedule 101 16,463,840 0.35373 5,823,754.12 Schedule 101 8,627,125 0.34877 3,008,882.39
GAS STORAGE INJECTIONS 808200 GD.AN (1,221,346.52) Schedule 102 55,607 0.35373 19,669.86 Schedule 111 3,486,138 0.34877 1,215,860.35
GAS USED FOR PRODUCTS EXTRACTION 811000 GD.AN (48,303.09) Schedule 111 7,564,231 0.35373 2,675,695.43 Schedule 112 1,342 0.34877 468.05
SALES FOR RESALE PHYSICAL-GAS 483000 GD.AN (7,594,353.40) Schedule 112 33,867 0.35373 11,979.77 Schedule 131 0 0.34877 -
SALES FOR RESALE-FINANCIAL GAS 483600 GD.AN (2,591,898.38) Schedule 131 0 0.35373 - Schedule 132 0 0.34877 - SALES FOR RESALE-INTRACO LDC GAS 483730 GD.AN (1,900,440.17) Schedule 132 349,483 0.35373 123,622.62 Total Commodity 12,114,605 4,225,210.79$
DEFERRED EXCHANGE RESERVATION FEE 495028 GD.AN (468,750.00) Total Commodity 24,467,028 8,654,721.81$ 12,114,605
AN Entitlement Penalty 495100 GD.AN - 24,467,028 - check
plus variable costs from Demand 41,758.32 - check
Total Commodity Costs to be Allocated 12,550,355.54$ 8,393,677.79 4,156,677.75
WA Entitlement Penalty 495100 GD.WA (327.00) (327.00) Deferral Calculation Washington Washington Idaho Idaho
ID Entitlement Penalty 495100 GD.ID - - Demand Commodity Demand Commodity check:
WA Imbalance Costs 804000 GD.WA 83,016.46 83,016.46 Deferral Expenses 1,605,022.14 8,476,367.25 739,787.42 4,194,600.99 - ID Imbalance Costs 804000 GD.ID 37,923.24 37,923.24 Deferral Revenue (2,395,354.53) (8,654,721.81) (1,114,301.37) (4,225,210.79) - Total Commodity Costs 12,670,968.24$ Total Deferred (790,332.39)$ (178,354.57)$ (374,513.95)$ (30,609.79)$
Total Demand and Commodity 15,015,777.80$ 1,605,022.14$ 8,476,367.25$ 739,787.42$ 4,194,600.99$ WA Total (968,686.96)ID Total (405,123.74)
804%,808%,811000,483%,495028,495100 Total per GL 15,015,777.80
Check -
Debits Credits
5,135,776.03 (5,135,776.03)
JET Entry - check
WASHINGTON IDAHO WASHINGTON IDAHO
H:\Natural Gas Accounting\Gas Deferrals\2023 WA-ID Deferrals\2023 WA-ID Deferral Amort.xlsx
ID PGA March 2023 Page 3 of 7
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
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          8,204,841.72        (0.00) 
202301 2.00%‐ 8,204,841.72        16,924,538.48      (669,084.97)           27,220.95        24,487,516.18        24,487,516.18      0.00
202302 2.00%‐ 24,487,516.18      3,348,061.90        (551,803.01)           43,142.74        27,326,917.81        27,326,917.81      0.00
202303 2.00%‐ 27,326,917.81      (30,609.79)            (374,513.95)           45,207.26        26,967,001.32        27,326,917.81      359,916.49          
202304 ‐ 26,967,001.32      ‐ 26,967,001.32        
202305 ‐ 26,967,001.32      ‐ 26,967,001.32        
202306 ‐ 26,967,001.32      ‐ 26,967,001.32        
202307 ‐ 26,967,001.32      ‐ 26,967,001.32        
202308 ‐ 26,967,001.32      ‐ 26,967,001.32        
202309 ‐ 26,967,001.32      ‐ 26,967,001.32        
202310 ‐ 26,967,001.32      ‐ 26,967,001.32        
202311 26,967,001.32      ‐ 26,967,001.32        
202312 ‐ 26,967,001.32      ‐ 26,967,001.32        
‐(30,609.79)           (374,513.95)          45,207.26       THIS ROW USED TO CALC JET ENTRY
D A B C
202303 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 45,207.26 C
Interest Expense 431600.GD.ID C
Demand+Comm Def 191010.GD.ID 359,916.48 A+B+C
Deferral Expense 805120.GD.ID 405,123.74 (A+B)
0.00 check s/b 0
NOVEMBER ENTRY TO XFER PGA BALANCES:
191010.GD.ID D
191000.GD.ID
ID PGA March 2023 Page 4 of 7
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
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        7,248,072.05       0.00 
202301 2.00%‐‐7,248,072.05       11,449,140 (0.13106)(1,500,524.29)     3,806,249 (0.13106)(498,846.99)      10,413.98              5,259,114.74        5,259,114.75       0.01 
202302 2.00%‐‐5,259,114.74       10,865,050 (0.13106)(1,423,973.45)     2,660,161 (0.13106)(348,640.70)      7,288.01                3,493,788.60        3,493,788.61       0.01 
202303 2.00%‐‐3,493,788.60       8,627,125 (0.13106)(1,130,671.00)     3,486,138 (0.13106)(456,893.25)      4,500.01                1,910,724.36        3,493,788.61       1,583,064.25      
202304 ‐‐1,910,724.36       ‐‐‐ 1,910,724.36       
202305 ‐‐1,910,724.36       ‐‐‐ 1,910,724.36       
202306 ‐‐1,910,724.36       ‐‐‐ 1,910,724.36       
202307 ‐‐1,910,724.36       ‐‐‐ 1,910,724.36       
202308 ‐‐1,910,724.36       ‐‐‐ 1,910,724.36       
202309 ‐‐1,910,724.36       ‐‐‐ 1,910,724.36       
202310 ‐‐1,910,724.36       ‐‐‐ 1,910,724.36       
202311 1,910,724.36       pro‐rated pro‐rated ‐1,910,724.36       
202312 ‐‐1,910,724.36       pro‐rated pro‐rated ‐1,910,724.36       
‐(1,130,671.00)    (456,893.25)     4,500.01              THIS ROW USED TO CALC JET ENTRY
C A A B
202303 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 4,500.01 B
Interest Expense 431600.GD.ID (B)
Amortization 191000.GD.ID 1,583,064.24 A+B
Amort Expense 805110.GD.ID 1,587,564.25 A
0.00 check s/b 0
NOVEMBER ENTRY ‐ LARGE CUSTOMER TRUEUP
191000.GD.ID C
805110.GD.ID
ID PGA March 2023 Page 5 of 7
Idaho Sales Volumes Key:manual entry
update link
March/23 Schedule March/23 February/23 March/23 March/23 Total Notes
Description Billed Unbilled Unbilled Net Unbilled
Schedule Summary for Commodity Deferral :
Firm 101 11,203,913 6,226,559 3,649,771 (2,576,788) 8,627,125
Firm 111 3,881,212 1,575,586 1,180,512 (395,074) 3,486,138
Firm 112 1,342 0 0 0 1,342
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 15,086,467 7,802,145 4,830,283 (2,971,862)12,114,605 Total sales for PGA commodity deferral,
includes interruptible rate schedules.
Also used for GTI.
Transportation 146 242,094 242,146 272,523 30,377 272,471
Transportation 147 156,645 156,672 133,492 (23,180) 133,465
Transportation 159 3,766,622 0 0 0 3,766,622
Transportation 169 0 0 0 0 0
Total transportation 4,165,361 398,818 406,015 7,197 4,172,558
Total sales 19,251,828 8,200,963 5,236,298 (2,964,665) 16,287,163
Schedule Summary for Demand Deferral:
Firm 101 11,203,913 6,226,559 3,649,771 (2,576,788) 8,627,125
Firm 111 3,881,212 1,575,586 1,180,512 (395,074) 3,486,138
Firm 112 1,342 0 0 0 1,342
Firm 131 0 0 0 0 0
Firm 132 0 0 0 0 0
Total Firm Sales 15,086,467 7,802,145 4,830,283 (2,971,862)12,114,605 Total sales for PGA demand deferral,
excludes interruptible rate schedules
Schedule Summary for Commodity and Demand Amortization:
Firm 101 11,203,913 6,226,559 3,649,771 (2,576,788) 8,627,125
Firm 111 3,881,212 1,575,586 1,180,512 (395,074) 3,486,138
Interruptible 131 0 0 0 0 0
Interruptible 132J 0 0 0 0 0
15,085,125 7,802,145 4,830,283 (2,971,862)12,113,263 Volumes for PGA Commodity &
Demand Amortization
Firm 112 1,342 0 0 0 1,342
Firm 131 0 0 0 0 0
Interruptible 132 0 0 0 0 0
Total Firm Sales 15,086,467 7,802,145 4,830,283 2,971,862 12,114,605
Total Interruptible Sales 0 0 0 0 0
Total Transportation Sales (Schedule 146 - 169)4,165,361 398,818 406,015 7,197 4,172,558
Check total sales 19,251,828 8,200,963 5,236,298 (2,964,665) 16,287,163
19,251,828 8,200,963 5,236,298 16,287,163
- - - -
H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2023 ID Calendar Sales Volumes.xlsx
ID PGA March 2023 Page 6 of 7
WASHINGTON GL Account
Rate
Schedule Interest Rates Notes
WASHINGTON INTEREST RATE:
FERC Natural Gas Interest Rate 6.31%Updated for Q1'23 - 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 2.00%UPDATED ANNUALLY IN JANUARY
puc.idaho.gov (Year 2023 Order #35621)
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
H:\Natural Gas Accounting\Rates Dept Information\Rates Review\2023\202303 Regulatory Information Monthly Review.xlsxWA_ID PGA Deferral-Amort
ID PGA March 2023 Page 7 of 7