20230530Monthly Deferred Cost Report April 2023.pdf

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

May 30, 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
April 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 $1,060,628. Demand costs were higher than the PGA
demand WACOG resulting in a surcharge deferral in the amount of $2,665. The cumulative
balance in the deferral account (including both commodity and demand) is a surcharge of
$25,953,102 (including interest). The amount of amortization recorded for the month is $1,006,017
for a total surcharge balance of $904,707 (including interest).

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
Tuesday, May 30, 2023 12:24:45 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 0.00 347,853.08 Interest
20 001 191010 - CURR UNRECOV PGA DEFERRED GD WA DL 0.00 1,965,019.05 Deferral
30 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD WA DL 2,312,872.13 0.00 Deferral Expense
40 001 419600 - INTEREST ON ENERGY DEFERRALS GD WA DL 0.00 51,581.34 Interest
50 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD WA DL 0.00 1,366,306.84 Amortization
60 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD W D 1,417,888.18 0.00 Amortization Expense
70 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 44,063.37 Interest
80 001 191010 - CURR UNRECOV PGA DEFERRED GD ID DL 0.00 1,013,899.80 Deferral
90 001 805120 - DEFER CURRENT UNRECOVERED GAS
COSTS
GD ID DL 1,057,963.17 0.00 Deferral Expense
100 001 419600 - INTEREST ON ENERGY DEFERRALS GD ID DL 0.00 2,344.24 Interest
110 001 191000 - RECOVERABLE GAS COSTS
AMORTIZED
GD ID DL 0.00 1,006,017.38 Amortization
120 001 805110 - AMORTIZE RECOVERABLE GAS COSTS GD ID DL 1,008,361.62 0.00 Amortization Expense
Totals:5,797,085.10 5,797,085.10
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 05/05/2023 at 8:20 AM
Last Update: 05/05/2023 8:17 AM
Approval Requested: 05/05/2023 8:20 AM
Resource Accounting
C
DJ
USD
Effective Date: 202304
ID PGA April 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 05/05/2023 at 8:20 AM
Last Update: 05/05/2023 8:17 AM
Approval Requested: 05/05/2023 8:20 AM
Resource Accounting
C
DJ
USD
Effective Date: 202304
5/5/2023
ID PGA April 2023 Page 2 of 7
WASHINGTON / IDAHO GAS COSTS 202304 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%67.54%31.55%32.46%
DEMAND DEMAND
GAS COSTS-DEMAND 804001 GD.AN 2,252,064.09 Schedule 101 10,827,426 0.10111 1,094,761.04 Schedule 101 5,612,732 0.09198 516,259.09 TRANSPORT VARIABLE CHARGES 804002 GD.AN 32,901.42 Schedule 102 37,509 0.10111 3,792.53 Schedule 111 2,081,161 0.09198 191,425.19
Total Demand Costs 2,284,965.51$ Schedule 111 4,866,731 0.09246 449,977.95 Schedule 112 1,928 0.09198 177.34
less variable costs charged to Commodity (32,901.42) Schedule 112 35,655 0.09246 3,296.66 Schedule 131 0 0.09198 -
Total Current Demand Costs 2,252,064.09$ 1,541,537.87 710,526.22 Schedule 131 0 0.05956 - Schedule 132 0 0.09198 -
Schedule 132 243,961 0.05956 14,530.32 Total Demand 7,695,821 707,861.62$
Schedule 146 2,720,728 0.00054 1,469.19 7,695,821
GAS COSTS-COMMODITY 804000 GD.AN 11,110,710.79 Total Demand 18,732,010 1,567,827.70$ - check
GAS COSTS - FX HEDGE 804010 GD.AN 54,185.35 18,732,010
GAS COSTS-TRANSACTION FEE 804017 GD.AN 35,550.08 - check
Gas Costs - Merchandise Processing Fee 804018 GD.AN 12,919.53
GAS PURCHASES - FINANCIAL 804600 GD.AN (474,458.16)
GAS COSTS-INTRACO LDC GAS 804730 GD.AN 353,909.85 COMMODITY COMMODITY
GAS STORAGE WITHDRAWALS 808100 GD.AN 1,098,973.08 Schedule 101 10,827,426 0.35373 3,829,985.40 Schedule 101 5,612,732 0.34877 1,957,552.54
GAS STORAGE INJECTIONS 808200 GD.AN (3,800,615.22) Schedule 102 37,509 0.35373 13,268.06 Schedule 111 2,081,161 0.34877 725,846.52
GAS USED FOR PRODUCTS EXTRACTION 811000 GD.AN (53,664.99) Schedule 111 4,866,731 0.35373 1,721,508.76 Schedule 112 1,928 0.34877 672.43
SALES FOR RESALE PHYSICAL-GAS 483000 GD.AN (1,963,174.22) Schedule 112 35,655 0.35373 12,612.24 Schedule 131 0 0.34877 -
SALES FOR RESALE-FINANCIAL GAS 483600 GD.AN 605,070.00 Schedule 131 0 0.35373 - Schedule 132 0 0.34877 - SALES FOR RESALE-INTRACO LDC GAS 483730 GD.AN (1,264,319.93) Schedule 132 243,961 0.35373 86,296.32 Total Commodity 7,695,821 2,684,071.49$
DEFERRED EXCHANGE RESERVATION FEE 495028 GD.AN (468,750.00) Total Commodity 16,011,282 5,663,670.78$ 7,695,821
AN Entitlement Penalty 495100 GD.AN - 16,011,282 - check
plus variable costs from Demand 32,901.42 - check
Total Commodity Costs to be Allocated 5,279,237.58$ 3,565,597.06 1,713,640.52
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 (188,508.58) (188,508.58) Deferral Expenses 1,541,537.87 3,377,088.48 710,526.22 1,623,443.72 - ID Imbalance Costs 804000 GD.ID (90,196.80) (90,196.80) Deferral Revenue (1,567,827.70) (5,663,670.78) (707,861.62) (2,684,071.49) - Total Commodity Costs 5,000,532.20$ Total Deferred (26,289.83)$ (2,286,582.30)$ 2,664.60$ (1,060,627.77)$
Total Demand and Commodity 7,252,596.29$ 1,541,537.87$ 3,377,088.48$ 710,526.22$ 1,623,443.72$ WA Total (2,312,872.13)ID Total (1,057,963.17)
804%,808%,811000,483%,495028,495100 Total per GL 7,252,596.29
Check -
Debits Credits
5,797,085.10 (5,797,085.10)
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 April 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        26,967,001.33      0.01                      
202304 2.00%‐                        26,967,001.32      (1,060,627.77)       2,664.60                 44,063.37        25,953,101.53        26,967,001.33      1,013,899.80       
202305 ‐                        25,953,101.53      ‐                     25,953,101.53        
202306 ‐                        25,953,101.53      ‐                     25,953,101.53        
202307 ‐                        25,953,101.53      ‐                     25,953,101.53        
202308 ‐                        25,953,101.53      ‐                     25,953,101.53        
202309 ‐                        25,953,101.53      ‐                     25,953,101.53        
202310 ‐                        25,953,101.53      ‐                     25,953,101.53        
202311 25,953,101.53      ‐                     25,953,101.53        
202312 ‐                        25,953,101.53      ‐                     25,953,101.53        
‐                       (1,060,627.77)      2,664.60                44,063.37       THIS ROW USED TO CALC JET ENTRY
D A B C
202304 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 44,063.37 C
Interest Expense 431600.GD.ID C
Demand+Comm Def 191010.GD.ID 1,013,899.80 A+B+C
Deferral Expense 805120.GD.ID 1,057,963.17 (A+B)
0.00 check s/b 0
NOVEMBER ENTRY TO XFER PGA BALANCES:
191010.GD.ID D
191000.GD.ID
ID PGA April 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        1,910,724.37       0.01                     
202304 2.00% ‐                         ‐                     1,910,724.36       5,612,732 (0.13106)(735,604.66)        2,081,161 (0.13106)(272,756.96)      2,344.24               904,706.98            1,910,724.37       1,006,017.39      
202305 ‐                         ‐                     904,706.98            ‐                        ‐                    ‐                        904,706.98           
202306 ‐                        ‐                     904,706.98           ‐                       ‐                    ‐                        904,706.98           
202307 ‐                        ‐                     904,706.98           ‐                       ‐                    ‐                        904,706.98           
202308 ‐                        ‐                     904,706.98           ‐                       ‐                    ‐                        904,706.98           
202309 ‐                        ‐                     904,706.98           ‐                       ‐                    ‐                        904,706.98           
202310 ‐                        ‐                     904,706.98           ‐                       ‐                    ‐                        904,706.98           
202311 904,706.98           pro‐rated pro‐rated ‐                        904,706.98           
202312 ‐                        ‐                     904,706.98           pro‐rated pro‐rated ‐                        904,706.98           
‐                     (735,604.66)       (272,756.96)     2,344.24              THIS ROW USED TO CALC JET ENTRY
C A A B
202304 UPDATE DATE MONTHLY TO CALC JET ENTRY
JET ENTRY: DR CR
Interest Income 419600.GD.ID 2,344.24 B
Interest Expense 431600.GD.ID (B)
Amortization 191000.GD.ID 1,006,017.38 A+B
Amort Expense 805110.GD.ID 1,008,361.62 A
0.00 check s/b 0
NOVEMBER ENTRY ‐ LARGE CUSTOMER TRUEUP
191000.GD.ID C
805110.GD.ID
ID PGA April 2023 Page 5 of 7
Idaho Sales Volumes Key:manual entry
update link
April/23 Schedule April/23 March/23 April/23 April/23 Total Notes
Description Billed Unbilled Unbilled Net Unbilled
Schedule Summary for Commodity Deferral :
Firm 101 6,854,292 3,649,771 2,408,211 (1,241,560) 5,612,732
Firm 111 2,456,648 1,180,512 805,025 (375,487) 2,081,161
Firm 112 1,928 0 0 0 1,928
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 9,312,868 4,830,283 3,213,236 (1,617,047)7,695,821 Total sales for PGA commodity deferral,
includes interruptible rate schedules.
Also used for GTI.
Transportation 146 272,523 272,523 399,727 127,204 399,727
Transportation 147 133,492 133,492 127,339 (6,153) 127,339
Transportation 159 4,878,425 0 0 0 4,878,425
Transportation 169 0 0 0 0 0
Total transportation 5,284,440 406,015 527,066 121,051 5,405,491
Total sales 14,597,308 5,236,298 3,740,302 (1,495,996) 13,101,312
Schedule Summary for Demand Deferral:
Firm 101 6,854,292 3,649,771 2,408,211 (1,241,560) 5,612,732
Firm 111 2,456,648 1,180,512 805,025 (375,487) 2,081,161
Firm 112 1,928 0 0 0 1,928
Firm 131 0 0 0 0 0
Firm 132 0 0 0 0 0
Total Firm Sales 9,312,868 4,830,283 3,213,236 (1,617,047)7,695,821 Total sales for PGA demand deferral,
excludes interruptible rate schedules
Schedule Summary for Commodity and Demand Amortization:
Firm 101 6,854,292 3,649,771 2,408,211 (1,241,560) 5,612,732
Firm 111 2,456,648 1,180,512 805,025 (375,487) 2,081,161
Interruptible 131 0 0 0 0 0
Interruptible 132J 0 0 0 0 0
9,310,940 4,830,283 3,213,236 (1,617,047)7,693,893 Volumes for PGA Commodity &
Demand Amortization
Firm 112 1,928 0 0 0 1,928
Firm 131 0 0 0 0 0
Interruptible 132 0 0 0 0 0
Total Firm Sales 9,312,868 4,830,283 3,213,236 1,617,047 7,695,821
Total Interruptible Sales 0 0 0 0 0
Total Transportation Sales (Schedule 146 - 169)5,284,440 406,015 527,066 121,051 5,405,491
Check total sales 14,597,308 5,236,298 3,740,302 (1,495,996) 13,101,312
14,597,308 5,236,298 3,740,302 13,101,312
- - - -
H:\Natural Gas Accounting\Calendar Sales\WAID Calendar sales\2023 ID Calendar Sales Volumes.xlsx
ID PGA April 2023 Page 6 of 7
WASHINGTON GL Account
Rate
Schedule Interest Rates Notes
WASHINGTON INTEREST RATE:
FERC Natural Gas Interest Rate 7.50%Updated for Q2'23 - 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\202304 Regulatory Information Monthly Review.xlsx WA_ID PGA Deferral-Amort
ID PGA April 2023 Page 7 of 7