20230614Appendices A-F.pdf

APPENDIX A
Avista Corp
PCA Authorized Expense and Retail Sales (Annual)
Based on Pro forma September 2021 - August 2022
'7/1/2021 - 6/30/2022 Historic Normalized Loads
PCA Authorized Power Supply Expense - System Numbers (1)
Total January February March April May June July August September October November December
Account 555 - Purchased Power $75,558,267 $7,435,932 $7,069,211 $7,433,801 $5,672,869 $5,579,483 $5,419,545 $5,937,659 $5,836,088 $5,942,565 $6,184,512 $6,489,810 $6,556,792
Account 501 - Thermal Fuel $31,583,795 $3,151,777 $2,749,966 $2,896,333 $2,060,445 $1,526,412 $1,782,225 $2,879,162 $3,146,005 $3,033,757 $2,874,156 $2,395,831 $3,087,726
Account 537- MT Invasive Species $1,610,000 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167 $134,167
Account 547 - Natural Gas Fuel $81,530,747 $8,942,104 $7,474,530 $5,068,911 $4,095,763 $2,284,385 $3,117,887 $6,693,265 $7,977,571 $8,729,385 $8,223,214 $8,133,493 $10,790,239
Account 557 - Other Expenses $631,627 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636 $52,636
Account 565 - Transmission Expense $17,278,767 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897 $1,439,897
Account 456 - Other Revenue -$6,290,910 -$633,351 -$664,038 -$880,329 -$385,474 -$657,028 -$615,703 -$524,310 -$514,471 -$290,007 -$311,801 -$548,421 -$265,977
Account 447 - Sale for Resale -$52,622,947 -$2,316,991 -$1,936,564 -$2,540,468 -$4,230,873 -$3,489,856 -$5,862,698 -$9,557,120 -$4,493,194 -$7,072,562 -$3,997,529 -$2,672,014 -$4,453,080
Power Supply Expense Subtotal (2)$149,279,346 $18,206,171 $16,319,804 $13,604,948 $8,839,429 $6,870,095 $5,467,956 $7,055,356 $13,578,698 $11,969,838 $14,599,252 $15,425,398 $17,342,401
90% Palouse Wind and Rattlesnake Flats $29,313,000 $2,442,750 $2,442,750 $2,442,750 $2,442,750 $2,442,750 $2,442,750 $2,442,750 $2,442,750 $2,442,750 $2,442,750 $2,442,750 $2,442,750
Remove Columbia Basin Hydro Transmission Project -$1,007,000 -$83,917 -$83,917 -$83,917 -$83,917 -$83,917 -$83,917 -$83,917 -$83,917 -$83,917 -$83,917 -$83,917 -$83,917
Power Supply Expense $177,585,346 $20,565,005 $18,678,638 $15,963,782 $11,198,262 $9,228,928 $7,826,789 $9,414,189 $15,937,531 $14,328,671 $16,958,085 $17,784,232 $19,701,234
Account 456 - Transmission Revenue (3)-$23,471,003 -$1,634,727 -$1,811,669 -$1,891,560 -$1,715,927 -$2,123,305 -$2,306,697 -$2,267,860 -$2,209,469 -$1,714,509 -$1,711,129 -$1,937,530 -$2,146,621
Total Authorized Expense $154,114,343 $18,930,277 $16,866,969 $14,072,221 $9,482,336 $7,105,623 $5,520,092 $7,146,329 $13,728,062 $12,614,163 $15,246,956 $15,846,701 $17,554,613
Idaho Only (no adjustment for Directly assigned)$53,123,214 $6,525,267 $5,814,044 $4,850,695 $3,268,561 $2,449,308 $1,902,776 $2,463,339 $4,732,063 $4,348,102 $5,255,626 $5,462,358 $6,051,075
PCA Authorized Idaho Retail Sales (4)
Total ID Retail Sales, MWh 3,082,930 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 292012.7
2023 Load Change Adjustment Rate (5)$24.41 /MWh
2024 Load Change Adjustment Rate (5)$24.50 /MWh
(1) Multiply number by ROO current production/transmission allocation ratio of 34.47%
(2) Power Supply Expense Subtotal per Case AVU E-21-01, adjusted for: 1) 90% Palouse wind and Rattlesnake Flats and 2) remove Columbia Basin Hydro Transmission Project, per Settlement.
(3) Transmission Revenue per Case AVU E-21-01 for Settlement Revenue Requirement.(4) Twelve months ended June 30, 2022 normalized monthly retail sales.
Appendix A Page 1 of 1
APPENDIX B
OTHER
RESIDENTIAL GENERAL SVC. LG. GEN. SVC. PUMPING SERVICE
TOTAL SCHEDULE 1 SCH. 11,12 SCH. 21,22 SCH. 31, 32 SCHEDULES
1 Total Normalized Test Year Revenue 275,654,000$ 134,665,000$ 43,855,000$ 47,036,000$ 6,208,000$ 43,890,000$
2 Settlement Revenue Change (RY1) 22,134,000$ 14,059,000$ 1,266,000$ 4,909,000$ 649,000$ 1,251,000$
3 Total Rate Revenue (September 1, 2023) 297,788,000$ 148,724,000$ 45,121,000$ 51,945,000$ 6,857,000$ 45,141,000$
4 Normalized kWhs (Test Year) 3,082,929,705 1,280,883,108 445,174,789 567,374,279 63,182,401 726,315,128
5 Load Change Adjustment Rate (Ln 14) 0.02450$ 0.02450$ 0.02450$ 0.02450$ 0.02450$
6 Variable Power Supply Revenue (Ln 4 * Ln 5) 75,531,778$ 31,381,636$ 10,906,782$ 13,900,670$ 1,547,969$ 17,794,721$
6A Fixed Production and Transmission Rate per kWh (New Customers Only) 0.02822$ 0.02409$ 0.02625$ 0.01827$
6B Fixed Production and Transmission Revenue (New Customers Only)445,174,789$ 36,143,782$ 10,724,736$ 14,895,789$ 1,154,443$ 13,498,102$
7 Subtotal (Ln 3 - Ln 6) (Test Year Customers) 194,909,943$ 117,342,364$ 34,214,218$ 38,044,330$ 5,309,031$
7A Subtotal (Ln 3 - Ln 6 - Ln 6B) (New Customers) 131,991,193$ 81,198,582$ 23,489,482$ 23,148,541$ 4,154,588$
8 Customer Bills (Test Year) 1,691,339 1,381,277 281,783 9,881 18,398
9 Settlement Fixed Charges 15.00$ 18.00$ 500.00$ 18.00$
10 Fixed Charge Revenue (Ln 8 * Ln 9) 31,062,913$ 20,719,155$ 5,072,094$ 4,940,500$ 331,164$
11 Fixed Cost Adjustment Revenue (Ln 7 - Ln 10) (Test Year Customers) 163,847,030$ 96,623,209$ 29,142,124$ 33,103,830$ 4,977,867$
11A Fixed Cost Adjustment Revenue (Ln 7A - Ln 10) (New Customers)100,928,280$ 60,479,427$ 18,417,388$ 18,208,041$ 3,823,424$
12 Load Change Adjustment Rate (Appendix A) $0.02441
13 Gross Up Factor for Revenue Related Exp 100.38%
14 Grossed Up Load Change Adjustment Rate $0.02450
Residential Non-Residential Group
15 Average Number of Customers (Line 8 / 12) 115,106 25,839
16 Annual kWh 1,280,883,108 1,075,731,469
17 Basic Charge Revenues 20,719,155 10,343,758
18 Customer Bills 1,381,277 310,062
19 Average Basic Charge $15.00 $33.36
20 Average Fixed Production and Transmission Rate per kWh (Line 6B / Line 4) $0.02822 $0.02489
Excluded From
Fixed Cost
Adjustment
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Electric
AVU-E-23-01 Year 1 Rates Effective 09/01/2023
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX B  Page 1 ‐ Baseline
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 96,623,209$ 67,223,821$
2 Test Year Number of Customers Revenue Data 115,106 25,839
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 839.43$ 2,601.69$
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 60,479,427$ 40,448,852$
2 Test Year Number of Customers Revenue Data 115,106 25,839
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 525.42$ 1,565.45$
* Schedules 11, 12, 21, 22, 31, and 32.
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer - Electric
AVU-E-23-01 Year 1 Rates Effective 09/01/2023
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX B  Page 2 ‐ Fixed Cost Adjust. RPC
Line
No. Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1 Electric Sales
2 Residential
3 - Weather-Normalized kWh Sales Monthly Test Year 153,285,311 125,860,397 117,452,298 100,489,362 84,274,399 80,890,431 105,215,982 97,667,963 72,434,077 88,277,125 115,287,014 139,748,750 1,280,883,108
4 - % of Annual Total % of Total 11.97% 9.83% 9.17% 7.85% 6.58% 6.32%8.21% 7.63% 5.66% 6.89% 9.00% 10.91% 100.00%
5
6 Non-Residential*
7 - Weather-Normalized kWh Sales Monthly Test Year 94,053,160 91,475,845 95,004,030 88,788,454 80,609,374 83,636,291 92,029,559 94,293,082 84,840,236 87,445,019 85,502,343 98,054,076 1,075,731,469
8 - % of Annual Total % of Total 8.74% 8.50% 8.83% 8.25% 7.49% 7.77% 8.56% 8.77% 7.89% 8.13% 7.95% 9.12% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer ("RPC")
12 For Test Year Existing Customers
13 Residential
14 - Fixed Cost Adj. Revenue per Customer Page 2 839.43$
15 - Monthly Fixed Cost Adj. Revenue per Customer (4) x (14) 100.46$ 82.48$ 76.97$ 65.86$ 55.23$ 53.01$ 68.95$ 64.01$ 47.47$ 57.85$ 75.55$ 91.58$ 839.43$
16
17 Non-Residential*
18 - Fixed Cost Adj. Revenue per Customer Page 2 2,601.69$
19 - Monthly Fixed Cost Adj. Revenue per Customer (8) x (18) 227.47$ 221.24$ 229.77$ 214.74$ 194.96$ 202.28$ 222.58$ 228.05$ 205.19$ 211.49$ 206.79$ 237.15$ 2,601.69$
20
21
22 For New Customers
23 Residential
24 - Fixed Cost Adj. Revenue per Customer Page 2 525.42$
25 - Monthly Fixed Cost Adj. Revenue per Customer (4) x (24) 62.88$ 51.63$ 48.18$ 41.22$ 34.57$ 33.18$ 43.16$ 40.06$ 29.71$ 36.21$ 47.29$ 57.33$ 525.42$
26
27 Non-Residential*
28 - Fixed Cost Adj. Revenue per Customer Page 2 1,565.45$
29 - Monthly Fixed Cost Adj. Revenue per Customer (8) x (28) 136.87$ 133.12$ 138.25$ 129.21$ 117.31$ 121.71$ 133.93$ 137.22$ 123.46$ 127.25$ 124.43$ 142.69$ 1,565.45$
* Schedules 11, 12, 21, 22, 31, and 32.
30 Normalized Test Year Usage
31 Residential Schedule 001 153,285,311 125,860,397 117,452,298 100,489,362 84,274,399 80,890,431 105,215,982 97,667,963 72,434,077 88,277,125 115,287,014 139,748,750 1,280,883,108
32 General Svc Schedule 011/012 42,671,508 40,628,652 42,704,813 35,937,812 32,203,749 33,704,610 34,792,579 36,491,956 31,402,635 34,505,476 37,220,519 42,910,480 445,174,789
33 Large Gen Svc Schedule 021/022 47,534,029 46,881,024 48,880,996 48,633,330 43,485,523 45,625,905 47,775,541 47,520,242 45,860,282 47,728,661 45,878,677 51,570,069 567,374,279
34 Extra Large Gen Schedule 25 30,306,579 28,292,998 30,617,343 28,679,967 28,836,852 28,623,776 28,879,806 29,240,092 27,406,339 29,223,066 27,890,975 29,872,424 347,870,216
35 Extra Large Gen Schedule 25P 25,995,909 29,498,520 32,027,074 31,406,116 32,464,445 31,819,154 29,206,523 32,812,506 32,908,128 29,635,285 30,931,322 29,306,904 368,011,886
36 Pumping Schedule 31/32 3,847,623 3,966,169 3,418,221 4,217,312 4,920,102 4,305,776 9,461,439 10,280,884 7,577,319 5,210,882 2,403,147 3,573,527 63,182,401
37 Street and Area Lights 809,032 789,512 986,875 857,971 838,331 874,971 879,574 879,159 908,513 840,337 851,877 916,874 10,433,026
38 Total Normalized Test Year Usage 304,449,991 275,917,272 276,087,619 250,221,870 227,023,400 225,844,623 256,211,445 254,892,802 218,497,292 235,420,833 260,463,531 297,899,028 3,082,929,705
39
40 Normalized Test Year Customer Bills
41 Residential Schedule 001 115,383 115,272 115,806 115,560 115,677 115,645 114,071 114,232 114,346 115,022 114,956 115,307 1,381,277
42 General Svc Schedule 011/012 23,393 23,421 23,919 23,572 23,707 23,806 23,217 23,249 23,249 23,472 23,303 23,475 281,783
43 Large Gen Svc Schedule 021/022 821 798 815 813 804 793 851 846 844 837 835 824 9,881
44 Extra Large Gen Schedule 25 11 11 11 11 11 11 11 11 11 11 11 11 132
45 Extra Large Gen Schedule 25P 1 1 1 1 1 1 1 1 1 1 1 1 12
46 Pumping Schedule 31/32 1,528 1,526 1,551 1,539 1,530 1,545 1,528 1,529 1,537 1,525 1,523 1,537 18,398
47 Street and Area Lights 164 145 249 192 189 189 181 181 182 182 181 181 2,216
48 Total Normalized Test Year Customer Bills 141,301 141,174 142,352 141,688 141,919 141,990 139,860 140,049 140,170 141,050 140,810 141,336 1,693,699
49
50 Test Year Average Usage per Customer
51 Residential 1,328 1,092 1,014 870 729 699 922 855 633 767 1,003 1,212 11,125 927
52 Non-Residential 3,654 3,553 3,614 3,425 3,095 3,199 3,595 3,680 3,310 3,385 3,332 3,795 41,638 3,469
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Electric
AVU-E-23-01 Year 1 Rates Effective 09/01/2023
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX B  Page 3 ‐ Shaping
AVISTA UTILITIES -- Base Case Idaho Jurisdiction Effective
Cost of Service General Summary Electric Utility 09/01/23
For the Twelve Months Ended June 30, 2022
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
Description Total Sch 1 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49
701 SUMMARY BY FUNCTION ANALYSIS
702
703
704 Functional Cost Components at Current Rates
705 Production 114,271,489 49,187,921 16,812,343 21,251,397 11,924,750 12,669,300 2,123,565 302,213
706 Transmission 27,458,544 12,356,640 4,263,640 5,132,875 2,549,372 2,713,945 413,383 28,690
707 Distribution  65,538,780 35,830,722 11,911,057 10,321,031 2,239,933 358,459 2,109,099 2,768,481
708 Common 68,385,187 37,289,718 10,867,960 10,330,697 3,989,945 3,401,296 1,561,954 943,617
709 Total Current Rate Revenue 275,654,000 134,665,000 43,855,000 47,036,000 20,704,000 19,143,000 6,208,000 4,043,000
710
711
712
713 Expressed as $/kWh
714 Production $0.03707 $0.03840 $0.03777 $0.03746 $0.03428 $0.03443 $0.03361 $0.02897
715 Transmission $0.00891 $0.00965 $0.00958 $0.00905 $0.00733 $0.00737 $0.00654 $0.00275
716 Distribution  $0.02126 $0.02797 $0.02676 $0.01819 $0.00644 $0.00097 $0.03338 $0.26536
717 Common $0.02218 $0.02911 $0.02441 $0.01821 $0.01147 $0.00924 $0.02472 $0.09045
718 Total Current Rate Revenue $0.08941 $0.10513 $0.09851 $0.08290 $0.05952 $0.05202 $0.09826 $0.38752
719
720 Functional Cost Components at Uniform Current Return
721 Production 113,828,935 49,924,206 16,338,355 21,600,461 11,625,088 11,874,211 2,186,938 279,675
722 Transmission 27,362,284 13,043,497 3,863,446 5,447,179 2,334,505 2,190,285 461,091 22,279
723 Distribution  65,983,460 37,285,835 11,043,346 10,881,326 2,070,165 300,686 2,310,537 2,091,565
724 Common 68,479,322 37,757,081 10,616,902 10,457,263 3,914,120 3,239,045 1,597,929 896,982
725 Total Uniform Current Cost 275,654,000 138,010,620 41,862,048 48,386,229 19,943,879 17,604,228 6,556,495 3,290,501
726
727
728
729 Expressed as $/kWh
730 Production $0.03692 $0.03898 $0.03670 $0.03807 $0.03342 $0.03227 $0.03461 $0.02681
731 Transmission $0.00888 $0.01018 $0.00868 $0.00960 $0.00671 $0.00595 $0.00730 $0.00214
732 Distribution  $0.02140 $0.02911 $0.02481 $0.01918 $0.00595 $0.00082 $0.03657 $0.20048
733 Common $0.02221 $0.02948 $0.02385 $0.01843 $0.01125 $0.00880 $0.02529 $0.08598
734 Total Current Rate Revenue $0.08941 $0.10775 $0.09404 $0.08528 $0.05733 $0.04784 $0.10377 $0.31539
735
736 Revnue to Cost Ratio at Current Rates 1.00 0.98 1.05 0.97 1.04 1.09 0.95 1.23
737
738
739 Functional Cost Components at Proposed Return by Schedule
740 Production 119,575,036 52,284,287 17,114,202 22,521,569 12,160,950 12,946,586 2,241,703 305,738
741 Transmission 32,179,111 15,241,130 4,517,316 6,274,890 2,718,015 2,895,896 502,177 29,686
742 Distribution  74,870,506 41,942,693 12,461,401 12,356,982 2,373,206 378,539 2,484,059 2,873,625
743 Common 71,163,347 39,255,889 11,028,081 10,791,559 4,049,828 3,457,979 1,629,061 950,951
744 Total Proposed Rate Revenue 297,788,000 148,724,000 45,121,000 51,945,000 21,302,000 19,679,000 6,857,000 4,160,000
745
746
747
748 Expressed as $/kWh
749 Production $0.03879 $0.04082 $0.03844 $0.03969 $0.03496 $0.03518 $0.03548 $0.02930
750 Transmission $0.01044 $0.01190 $0.01015 $0.01106 $0.00781 $0.00787 $0.00795 $0.00285
751 Distribution  $0.02429 $0.03275 $0.02799 $0.02178 $0.00682 $0.00103 $0.03932 $0.27544
752 Common $0.02308 $0.03065 $0.02477 $0.01902 $0.01164 $0.00940 $0.02578 $0.09115
753 Total Proposed Melded Rates $0.09659 $0.11611 $0.10136 $0.09155 $0.06124 $0.05347 $0.10853 $0.39873
754
755 Functional Cost Components at Uniform Proposed Return
756 Production 119,396,850 52,366,237 17,137,542 22,657,043 12,193,726 12,455,036 2,293,912 293,355
757 Transmission 32,132,788 15,317,579 4,537,022 6,396,873 2,741,517 2,572,153 541,480 26,163
758 Distribution  75,069,515 42,104,650 12,504,128 12,574,435 2,391,775 342,823 2,650,009 2,501,695
759 Common 71,188,847 39,307,907 11,040,443 10,840,680 4,058,122 3,357,669 1,658,698 925,327
760 Total Uniform Proposed Cost 297,788,000 149,096,373 45,219,135 52,469,030 21,385,141 18,727,680 7,144,099 3,746,541
761
762
763
764 Expressed as $/kWh
765 Production $0.03873 $0.04088 $0.03850 $0.03993 $0.03505 $0.03384 $0.03631 $0.02812
766 Transmission $0.01042 $0.01196 $0.01019 $0.01127 $0.00788 $0.00699 $0.00857 $0.00251
767 Distribution  $0.02435 $0.03287 $0.02809 $0.02216 $0.00688 $0.00093 $0.04194 $0.23979
768 Common $0.02309 $0.03069 $0.02480 $0.01911 $0.01167 $0.00912 $0.02625 $0.08869
769 Total Uniform Melded Rates $0.09659 $0.11640 $0.10158 $0.09248 $0.06147 $0.05089 $0.11307 $0.35910
770
771 Revenue to Cost Ratio at Proposed Rates 1.00 1.00 1.00 0.99 1.00 1.05 0.96 1.11
772 Current Revenue to Proposed Cost Ratio 0.93 0.90 0.97 0.90 0.97 1.02 0.87 1.08
773
774 Target Revenue Change 22,134,000 14,431,000 1,364,000 5,433,000 681,000 -415,000 936,000 -296,000
775 Proposed Revenue Change 22,134,000 14,059,000 1,266,000 4,909,000 598,000 536,000 649,000 117,000
776 Proposed Variance from Unity 0 372,000 98,000 524,000 83,000 -951,000 287,000 -413,000
File: IDElec COS RY 1 Settlement Case AVU-E-23-01.xlsm / Summary
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX B  Page 4 ‐ Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho ‐ Electric System
TWELVE MONTHS ENDED JUNE 30, 2022
Line 
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2   Uncollectibles 0.001795 0.001795
3   Commission Fees 0.001982 0.001982
4   Idaho Income Tax 0.000000
5     Total Expenses 0.003777 0.003777
6 Net Operating Income Before FIT 0.996223 0.996223
7   Federal Income Tax @ 21% 0.209207
8 REVENUE CONVERSION FACTOR 0.787016
9 Gross Up Factor for Revenue Related Expenses 1.0038
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX B  Page 5 ‐ Rev Conversion Factor
APPENDIX C
OTHER
RESIDENTIAL GENERAL SVC. LG. GEN. SVC. PUMPING SERVICE
TOTAL SCHEDULE 1 SCH. 11,12 SCH. 21,22 SCH. 31, 32 SCHEDULES
1 Total Normalized Test Year Revenue 275,654,000$ 134,665,000$ 43,855,000$ 47,036,000$ 6,208,000$ 43,890,000$
2 Settlement Revenue Change (RY1) 22,134,000$ 14,059,000$ 1,266,000$ 4,909,000$ 649,000$ 1,251,000$
3 Settlement Revenue Change (RY2) 4,305,000$ 2,789,000$ 197,000$ 977,000$ 130,000$ 212,000$
4 Total Rate Revenue (September 1, 2024) 302,093,000$ 151,513,000$ 45,318,000$ 52,922,000$ 6,987,000$ 45,353,000$
5 Normalized kWhs (Test Year) 3,082,929,705 1,280,883,108 445,174,789 567,374,279 63,182,401 726,315,128
6 Load Change Adjustment Rate (Ln 16) 0.02459$ 0.02459$ 0.02459$ 0.02459$ 0.02459$
7 Variable Power Supply Revenue (Ln 5 * Ln 6) 75,809,241$ 31,496,916$ 10,946,848$ 13,951,734$ 1,553,655$ 17,860,089$
8A Fixed Production and Transmission Rate per kWh (New Customers Only) 0.02859$ 0.02380$ 0.02651$ 0.01810$
8B Fixed Production and Transmission Revenue (New Customers Only)445,174,789$ 36,625,728$ 10,594,060$ 15,042,801$ 1,143,307$ 13,519,346$
9 Subtotal (Ln 4 - Ln 7) (Test Year Customers) 198,790,848$ 120,016,084$ 34,371,152$ 38,970,266$ 5,433,345$
9A Subtotal (Ln 4 - Ln 7 - Ln 8B) (New Customers) 135,384,952$ 83,390,357$ 23,777,092$ 23,927,466$ 4,290,037$
10 Customer Bills (Test Year) 1,691,339 1,381,277 281,783 9,881 18,398
11 Settlement Fixed Charges 20.00$ 20.00$ 525.00$ 20.00$
12 Fixed Charge Revenue (Ln 10 * Ln 11) 38,816,685$ 27,625,540$ 5,635,660$ 5,187,525$ 367,960$
13 Fixed Cost Adjustment Revenue (Ln 9 - Ln 12) (Test Year Customers) 159,974,163$ 92,390,544$ 28,735,492$ 33,782,741$ 5,065,385$
13A Fixed Cost Adjustment Revenue (Ln 9A - Ln 12) (New Customers)96,568,267$ 55,764,817$ 18,141,432$ 18,739,941$ 3,922,077$
14 Load Change Adjustment Rate (Appendix A) $0.02450
15 Gross Up Factor for Revenue Related Exp 100.38%
16 Grossed Up Load Change Adjustment Rate $0.02459
Residential Non-Residential Group
17 Average Number of Customers (Line 10 / 12) 115,106 25,839
18 Annual kWh 1,280,883,108 1,075,731,469
19 Basic Charge Revenues 27,625,540 11,191,145
20 Customer Bills 1,381,277 310,062
21 Average Basic Charge $20.00 $36.09
22 Average Fixed Production and Transmission Rate per kWh (Line 8B / Line 5) $0.02859 $0.02489
Excluded From
Fixed Cost
Adjustment
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Electric
AVU-E-23-01 Year 2 Rates Effective 09/01/2024
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX C  Page 1 ‐ Baseline
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 92,390,544$ 67,583,618$
2 Test Year Number of Customers Revenue Data 115,106 25,839
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 802.65$ 2,615.62$
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 55,764,817$ 40,803,450$
2 Test Year Number of Customers Revenue Data 115,106 25,839
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 484.46$ 1,579.17$
* Schedules 11, 12, 21, 22, 31, and 32.
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer - Electric
AVU-E-23-01 Year 2 Rates Effective 09/01/2024
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX C  Page 2 ‐ Fixed Cost Adjust. RPC
Line
No. Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1 Electric Sales
2 Residential
3 - Weather-Normalized kWh Sales Monthly Test Year 153,285,311 125,860,397 117,452,298 100,489,362 84,274,399 80,890,431 105,215,982 97,667,963 72,434,077 88,277,125 115,287,014 139,748,750 1,280,883,108
4 - % of Annual Total % of Total 11.97% 9.83% 9.17% 7.85% 6.58% 6.32%8.21% 7.63% 5.66% 6.89% 9.00% 10.91% 100.00%
5
6 Non-Residential*
7 - Weather-Normalized kWh Sales Monthly Test Year 94,053,160 91,475,845 95,004,030 88,788,454 80,609,374 83,636,291 92,029,559 94,293,082 84,840,236 87,445,019 85,502,343 98,054,076 1,075,731,469
8 - % of Annual Total % of Total 8.74% 8.50% 8.83% 8.25% 7.49% 7.77% 8.56% 8.77% 7.89% 8.13% 7.95% 9.12% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer ("RPC")
12 For Test Year Existing Customers
13 Residential
14 - Fixed Cost Adj. Revenue per Customer Page 2 802.65$
15 - Monthly Fixed Cost Adj. Revenue per Customer (4) x (14) 96.05$ 78.87$ 73.60$ 62.97$ 52.81$ 50.69$ 65.93$ 61.20$ 45.39$ 55.32$ 72.24$ 87.57$ 802.65$
16
17 Non-Residential*
18 - Fixed Cost Adj. Revenue per Customer Page 2 2,615.62$
19 - Monthly Fixed Cost Adj. Revenue per Customer (8) x (18) 228.69$ 222.42$ 231.00$ 215.89$ 196.00$ 203.36$ 223.77$ 229.27$ 206.29$ 212.62$ 207.90$ 238.42$ 2,615.62$
20
21
22 For New Customers
23 Residential
24 - Fixed Cost Adj. Revenue per Customer Page 2 484.46$
25 - Monthly Fixed Cost Adj. Revenue per Customer (4) x (24) 57.98$ 47.60$ 44.42$ 38.01$ 31.87$ 30.59$ 39.80$ 36.94$ 27.40$ 33.39$ 43.60$ 52.86$ 484.46$
26
27 Non-Residential*
28 - Fixed Cost Adj. Revenue per Customer Page 2 1,579.17$
29 - Monthly Fixed Cost Adj. Revenue per Customer (8) x (28) 138.07$ 134.29$ 139.47$ 130.34$ 118.33$ 122.78$ 135.10$ 138.42$ 124.55$ 128.37$ 125.52$ 143.94$ 1,579.17$
* Schedules 11, 12, 21, 22, 31, and 32.
30 Normalized Test Year Usage
31 Residential Schedule 001 153,285,311 125,860,397 117,452,298 100,489,362 84,274,399 80,890,431 105,215,982 97,667,963 72,434,077 88,277,125 115,287,014 139,748,750 1,280,883,108
32 General Svc Schedule 011/012 42,671,508 40,628,652 42,704,813 35,937,812 32,203,749 33,704,610 34,792,579 36,491,956 31,402,635 34,505,476 37,220,519 42,910,480 445,174,789
33 Large Gen Svc Schedule 021/022 47,534,029 46,881,024 48,880,996 48,633,330 43,485,523 45,625,905 47,775,541 47,520,242 45,860,282 47,728,661 45,878,677 51,570,069 567,374,279
34 Extra Large Gen Schedule 25 30,306,579 28,292,998 30,617,343 28,679,967 28,836,852 28,623,776 28,879,806 29,240,092 27,406,339 29,223,066 27,890,975 29,872,424 347,870,216
35 Extra Large Gen Schedule 25P 25,995,909 29,498,520 32,027,074 31,406,116 32,464,445 31,819,154 29,206,523 32,812,506 32,908,128 29,635,285 30,931,322 29,306,904 368,011,886
36 Pumping Schedule 31/32 3,847,623 3,966,169 3,418,221 4,217,312 4,920,102 4,305,776 9,461,439 10,280,884 7,577,319 5,210,882 2,403,147 3,573,527 63,182,401
37 Street and Area Lights 809,032 789,512 986,875 857,971 838,331 874,971 879,574 879,159 908,513 840,337 851,877 916,874 10,433,026
38 Total Normalized Test Year Usage 304,449,991 275,917,272 276,087,619 250,221,870 227,023,400 225,844,623 256,211,445 254,892,802 218,497,292 235,420,833 260,463,531 297,899,028 3,082,929,705
39
40 Normalized Test Year Customer Bills
41 Residential Schedule 001 115,383 115,272 115,806 115,560 115,677 115,645 114,071 114,232 114,346 115,022 114,956 115,307 1,381,277
42 General Svc Schedule 011/012 23,393 23,421 23,919 23,572 23,707 23,806 23,217 23,249 23,249 23,472 23,303 23,475 281,783
43 Large Gen Svc Schedule 021/022 821 798 815 813 804 793 851 846 844 837 835 824 9,881
44 Extra Large Gen Schedule 25 11 11 11 11 11 11 11 11 11 11 11 11 132
45 Extra Large Gen Schedule 25P 1 1 1 1 1 1 1 1 1 1 1 1 12
46 Pumping Schedule 31/32 1,528 1,526 1,551 1,539 1,530 1,545 1,528 1,529 1,537 1,525 1,523 1,537 18,398
47 Street and Area Lights 164 145 249 192 189 189 181 181 182 182 181 181 2,216
48 Total Normalized Test Year Customer Bills 141,301 141,174 142,352 141,688 141,919 141,990 139,860 140,049 140,170 141,050 140,810 141,336 1,693,699
49
50 Test Year Average Usage per Customer
51 Residential 1,328 1,092 1,014 870 729 699 922 855 633 767 1,003 1,212 11,125 927
52 Non-Residential 3,654 3,553 3,614 3,425 3,095 3,199 3,595 3,680 3,310 3,385 3,332 3,795 41,638 3,469
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Electric
AVU-E-23-01 Year 2 Rates Effective 09/01/2024
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX C  Page 3 ‐ Shaping
AVISTA UTILITIES -- Base Case Idaho Jurisdiction Effective
Cost of Service General Summary Electric Utility 09/01/24
For the Twelve Months Ended June 30, 2022
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
Description Total Sch 1 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49
701 SUMMARY BY FUNCTION ANALYSIS
702
703
704 Functional Cost Components at Current Rates
705 Production 118,883,034 51,973,550 17,005,108 22,373,517 12,097,660 12,907,519 2,224,456 301,223
706 Transmission 31,649,183 14,981,147 4,433,936 6,150,225 2,677,861 2,888,680 488,774 28,560
707 Distribution  75,171,248 42,040,990 12,517,428 12,462,590 2,418,803 386,014 2,488,964 2,856,458
708 Common 72,084,524 39,728,307 11,164,526 10,958,666 4,107,674 3,497,785 1,653,806 973,758
709 Total Current Rate Revenue 297,787,989 148,723,994 45,120,998 51,944,998 21,301,999 19,679,999 6,856,000 4,160,000
710
711
712
713 Expressed as $/kWh
714 Production $0.03856 $0.04058 $0.03820 $0.03943 $0.03478 $0.03507 $0.03521 $0.02887
715 Transmission $0.01027 $0.01170 $0.00996 $0.01084 $0.00770 $0.00785 $0.00774 $0.00274
716 Distribution  $0.02438 $0.03282 $0.02812 $0.02197 $0.00695 $0.00105 $0.03939 $0.27379
717 Common $0.02338 $0.03102 $0.02508 $0.01931 $0.01181 $0.00950 $0.02618 $0.09333
718 Total Current Rate Revenue $0.09659 $0.11611 $0.10136 $0.09155 $0.06124 $0.05348 $0.10851 $0.39873
719
720 Functional Cost Components at Uniform Current Return
721 Production 118,660,778 52,043,404 17,031,890 22,517,364 12,118,553 12,378,251 2,279,770 291,547
722 Transmission 31,568,862 15,048,757 4,457,398 6,284,609 2,693,404 2,527,012 531,977 25,704
723 Distribution  75,454,483 42,183,520 12,568,141 12,703,091 2,431,229 345,683 2,671,641 2,551,178
724 Common 72,103,865 39,772,127 11,178,549 11,010,341 4,112,900 3,391,428 1,684,934 953,587
725 Total Uniform Current Cost 297,787,989 149,047,808 45,235,978 52,515,404 21,356,086 18,642,375 7,168,323 3,822,016
726
727
728
729 Expressed as $/kWh
730 Production $0.03849 $0.04063 $0.03826 $0.03969 $0.03484 $0.03364 $0.03608 $0.02794
731 Transmission $0.01024 $0.01175 $0.01001 $0.01108 $0.00774 $0.00687 $0.00842 $0.00246
732 Distribution  $0.02447 $0.03293 $0.02823 $0.02239 $0.00699 $0.00094 $0.04228 $0.24453
733 Common $0.02339 $0.03105 $0.02511 $0.01941 $0.01182 $0.00922 $0.02667 $0.09140
734 Total Current Rate Revenue $0.09659 $0.11636 $0.10161 $0.09256 $0.06139 $0.05066 $0.11345 $0.36634
735
736 Revnue to Cost Ratio at Current Rates 1.00 1.00 1.00 0.99 1.00 1.06 0.96 1.09
737
738
739 Functional Cost Components at Proposed Return by Schedule
740 Production 119,891,008 52,567,547 17,059,559 22,617,128 12,139,871 12,958,096 2,246,976 301,829
741 Transmission 32,581,084 15,555,096 4,481,349 6,377,406 2,709,090 2,923,078 506,329 28,737
742 Distribution  77,012,662 43,251,232 12,619,991 12,869,204 2,443,777 389,852 2,563,204 2,875,402
743 Common 72,608,235 40,101,120 11,193,099 11,046,260 4,118,261 3,507,974 1,666,490 975,032
744 Total Proposed Rate Revenue 302,092,989 151,474,994 45,353,998 52,909,998 21,410,999 19,778,999 6,983,000 4,181,000
745
746
747
748 Expressed as $/kWh
749 Production $0.03889 $0.04104 $0.03832 $0.03986 $0.03490 $0.03521 $0.03556 $0.02893
750 Transmission $0.01057 $0.01214 $0.01007 $0.01124 $0.00779 $0.00794 $0.00801 $0.00275
751 Distribution  $0.02498 $0.03377 $0.02835 $0.02268 $0.00702 $0.00106 $0.04057 $0.27561
752 Common $0.02355 $0.03131 $0.02514 $0.01947 $0.01184 $0.00953 $0.02638 $0.09346
753 Total Proposed Melded Rates $0.09799 $0.11826 $0.10188 $0.09325 $0.06155 $0.05375 $0.11052 $0.40075
754
755 Functional Cost Components at Uniform Proposed Return
756 Production 119,721,064 52,508,434 17,184,078 22,718,566 12,226,838 12,488,856 2,300,141 294,152
757 Transmission 32,511,021 15,497,881 4,590,427 6,472,170 2,773,787 2,602,429 547,854 26,471
758 Distribution  77,246,743 43,130,616 12,855,765 13,038,800 2,495,500 354,095 2,738,784 2,633,182
759 Common 72,614,161 40,064,038 11,258,297 11,082,700 4,140,011 3,413,679 1,696,408 959,027
760 Total Uniform Proposed Cost 302,092,989 151,200,969 45,888,567 53,312,236 21,636,137 18,859,060 7,283,187 3,912,832
761
762
763
764 Expressed as $/kWh
765 Production $0.03883 $0.04099 $0.03860 $0.04004 $0.03515 $0.03394 $0.03640 $0.02819
766 Transmission $0.01055 $0.01210 $0.01031 $0.01141 $0.00797 $0.00707 $0.00867 $0.00254
767 Distribution  $0.02506 $0.03367 $0.02888 $0.02298 $0.00717 $0.00096 $0.04335 $0.25239
768 Common $0.02355 $0.03128 $0.02529 $0.01953 $0.01190 $0.00928 $0.02685 $0.09192
769 Total Uniform Melded Rates $0.09799 $0.11804 $0.10308 $0.09396 $0.06220 $0.05125 $0.11527 $0.37504
770
771 Revenue to Cost Ratio at Proposed Rates 1.00 1.00 0.99 0.99 0.99 1.05 0.96 1.07
772 Current Revenue to Proposed Cost Ratio 0.99 0.98 0.98 0.97 0.98 1.04 0.94 1.06
773
774 Target Revenue Change 4,305,011 2,477,006 768,002 1,367,002 334,001 -820,999 427,000 -247,000
775 Proposed Revenue Change 4,305,011 2,751,006 233,002 965,002 109,001 99,001 127,000 21,000
776 Proposed Variance from Unity 11 -273,994 535,002 402,002 225,001 -919,999 300,000 -268,000
File: IDElec COS RY2 Settlement Case AVU-E-23-01.xlsm / Summary
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX C  Page 4 ‐ Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho ‐ Electric System
TWELVE MONTHS ENDED JUNE 30, 2022
Line 
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2   Uncollectibles 0.001795 0.001795
3   Commission Fees 0.001982 0.001982
4   Idaho Income Tax 0.000000
5     Total Expenses 0.003777 0.003777
6 Net Operating Income Before FIT 0.996223 0.996223
7   Federal Income Tax @ 21% 0.209207
8 REVENUE CONVERSION FACTOR 0.787016
9 Gross Up Factor for Revenue Related Expenses 1.0038
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX C  Page 5 ‐ Rev Conversion Factor
APPENDIX D
GENERAL LARGE GENERAL OTHER
SERVICE SERVICE SERVICE
TOTAL SCHEDULE 101 SCH. 111/112 SCHEDULES
1 Total Staff Adjusted Normalized Test Year Revenue 46,159,000$ 38,130,000$ 7,428,000$ 601,000$
2 Settlement Revenue Change (RY1) 1,252,000$ 1,252,000$ -$ -$
3 Total Base Rate Revenue (September 1, 2023) 47,411,000$ 39,382,000$ 7,428,000$ 601,000$
4 Normalized Therms (Test Year) 152,703,975 69,479,506 26,075,117 57,149,351
5 WACOG Rate Embedded in Base Rates -$ -$ -$ -$
6 Variable Gas Cost Revenue (Ln 4 * Ln 5) -$ -$ -$ -$
6A (New Customers Only) 0.02717$ 0.02722$
6B (New Customers Only) 2,675,748$ 1,887,474$ 709,888$ 78,386$
7 Subtotal (Ln 3 - Ln 6) (Test Year Customers) 46,810,000$ 39,382,000$ 7,428,000$ Excluded From
7A Subtotal (Ln 3 - Ln 6 - Ln 6B) (New Customers) 44,212,638$ 37,494,526$ 6,718,112$ Fixed Cost
Adjustment
8 Customer Bills (Test Year) 1,098,416 1,079,689 18,727
9 Settlement Fixed Charges 15.00$ 81.74$
10 Fixed Charge Revenue (Ln 8 * Ln 9) 17,726,080$ 16,195,335$ 1,530,745$
11 Fixed Cost Adjustment Revenue (Ln 7 - Ln 10) (Test Year Customers) 29,083,920$ 23,186,665$ 5,897,255$
11A Fixed Cost Adjustment Revenue (Ln 7A - Ln 10) (New Customers)26,486,558$ 21,299,191$ 5,187,367$
Residential Non-Residential Group
12 Average Number of Customers (Line 8 / 12) 89,974 1,561
13 Annual Therms 69,479,506 26,075,117
14 Basic Charge Revenues 16,195,335 1,530,745
15 Customer Bills 1,079,689 18,727
16 Average Basic Charge $15.00 $81.74
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Natural Gas
AVU-G-23-01 Year 1 Rates Effective 09/01/2023
Fixed Production and Underground Storage
Rate per Therm
Fixed Production and Underground Storage
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX D Page 1 ‐ Baseline
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 23,186,665$ 5,897,255$
2 Test Year Number of Customers Revenue Data 89,974 1,561
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 257.70$ 3,778.88$
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 21,299,191$ 5,187,367$
2 Test Year Number of Customers Revenue Data 89,974 1,561
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 236.73$ 3,323.99$
* Schedules 111 and 112.
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer - Natural Gas
AVU-G-23-01 Year 1 Rates Effective 09/01/2023
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX D Page 2 ‐ Fixed Cost Adjust. RPC
Line
No. Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1 Natural Gas Sales
2 Residential
3 - Weather-Normalized Therm Delivery Volume Monthly Test Year 11,862,704 10,219,496 8,189,416 5,448,587 2,942,730 1,839,032 1,125,309 1,101,090 1,832,769 4,879,271 8,756,659 11,282,443 69,479,506
4 - % of Annual Total % of Total 17.07% 14.71% 11.79% 7.84% 4.24% 2.65% 1.62% 1.58% 2.64% 7.02% 12.60% 16.24% 100.00%
5
6 Non-Residential Sales*
7 - Weather-Normalized Therm Delivery Volume Monthly Test Year 3,397,639 3,342,543 2,918,907 2,035,583 1,614,649 1,249,172 995,083 1,077,643 1,287,925 1,996,035 2,728,339 3,431,600 26,075,117
8 - % of Annual Total % of Total 13.03% 12.82% 11.19% 7.81% 6.19% 4.79% 3.82% 4.13% 4.94% 7.65% 10.46% 13.16% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer ("RPC")
12 For Test Year Existing Customers
13 Residential
14 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 257.70$
15 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (4) x (14) 44.00$ 37.90$ 30.37$ 20.21$ 10.91$ 6.82$ 4.17$ 4.08$ 6.80$ 18.10$ 32.48$ 41.85$ 257.70$
16
17 Non-Residential Sales*
18 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 3,778.88$
19 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (8) x (18) 492.40$ 484.41$ 423.02$ 295.00$ 234.00$ 181.03$ 144.21$ 156.18$ 186.65$ 289.27$ 395.40$ 497.32$ 3,778.88$
20
21
22 For New Customers
23 Residential
24 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 236.73$
25 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (4) x (24) 40.42$ 34.82$ 27.90$ 18.56$ 10.03$ 6.27$ 3.83$ 3.75$ 6.24$ 16.62$ 29.84$ 38.44$ 236.73$
26
27 Non-Residential Sales*
28 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 3,323.99$
29 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (8) x (28) 433.12$ 426.10$ 372.09$ 259.49$ 205.83$ 159.24$ 126.85$ 137.38$ 164.18$ 254.45$ 347.80$ 437.45$ 3,323.99$
* Schedules 111 and 112.
30 Normalized Test Year Usage
31 Small Service Schedule 101 11,862,704 10,219,496 8,189,416 5,448,587 2,942,730 1,839,032 1,125,309 1,101,090 1,832,769 4,879,271 8,756,659 11,282,443 69,479,506
32 Large Service Schedule 111/112 3,397,639 3,342,543 2,918,907 2,035,583 1,614,649 1,249,172 995,083 1,077,643 1,287,925 1,996,035 2,728,339 3,431,600 26,075,117
33 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
34 Transport Service Schedule 146 351,361 263,896 319,671 325,106 366,317 327,787 390,472 245,989 301,343 312,556 377,238 340,512 3,922,248
35 Special Contract Transport 6,591,423 4,425,872 3,563,594 3,690,060 3,429,985 4,475,352 3,603,294 3,200,132 4,304,912 4,815,603 4,971,478 6,155,398 53,227,103
36 Total Normalized Test Year Usage 22,203,127 18,251,806 14,991,588 11,499,336 8,353,680 7,891,342 6,114,158 5,624,854 7,726,949 12,003,466 16,833,714 21,209,953 152,703,975
37
38
39 Normalized Test Year Customer Bills
40 Small Service Schedule 101 90,226 90,186 91,225 90,163 90,894 91,039 88,760 88,922 89,176 89,465 89,735 89,898 1,079,689
41 Large Service Schedule 111/112 1,556 1,561 1,585 1,549 1,567 1,572 1,554 1,573 1,549 1,554 1,550 1,557 18,727
42 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
43 Transport Service Schedule 146 6 6 6 6 6 6 6 6 6 6 6 6 72
44 Special Contract Transport 2 2 2 2 2 2 2 2 2 2 2 2 24
45 Total Normalized Test Year Customer Bills 91,790 91,755 92,818 91,720 92,469 92,619 90,322 90,503 90,733 91,027 91,293 91,463 1,098,512
46
47
48 Test Year Average Usage per Customer
49 Residential 131 113 90 60 32 20 13 12 21 55 98 126 771 64
50 Non-Residential 2,184 2,141 1,842 1,314 1,030 795 640 685 831 1,284 1,760 2,204 16,711 1,392
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Natural Gas
AVU-G-23-01 Year 1 Rates Effective 09/01/2023
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX D Page 3 ‐ Shaping
AVU-G-23-01 AVISTA UTILITIES Natural Gas Utility
Summary by Function with Margin Analysis Idaho Jurisdiction
For the Year Ended June 30, 2022
(b) (c) (d) (e) (f) (g) (h) (j) (k)
Residential Large Firm Interrupt Transport
System Service Service Service Service
Line Description Total Sch 101 Sch 111/112 Sch 131/132 Sch 146
Functional Cost Components at Current Rates
1 Production 313,033 225,723 84,712 0 2,598
2 Underground Storage 2,278,333 1,577,370 625,175 0 75,788
3 Distribution 29,204,324 24,052,494 4,847,241 0 304,589
4 Common 14,262,310 12,273,327 1,870,597 0 118,386
5 Total Current Rate Revenue 46,058,000 38,128,913 7,427,726 (0)501,362
6 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
7 Total Margin Revenue at Current Rates 46,058,000 38,128,913 7,427,726 (0) 501,362
Margin per Therm at Current Rates
8 Production $0.00315 $0.00325 $0.00325 $0.00324 $0.00066
9 Underground Storage $0.02290 $0.02270 $0.02398 $0.00000 $0.01932
10 Distribution $0.29358 $0.34618 $0.18590 -$0.01195 $0.07766
11 Common $0.14337 $0.17665 $0.07174 $0.00872 $0.03018
12 Total Current Margin Melded Rate per Therm $0.46300 $0.54878 $0.28486 $0.00000 $0.12783
Functional Cost Components at Uniform Current Return
13 Production 313,033 225,723 84,712 0 2,598
14 Underground Storage 2,224,753 1,653,343 517,529 0 53,881
15 Distribution 29,255,350 25,025,226 4,014,021 0 216,103
16 Common 14,264,864 12,351,888 1,802,201 0 110,774
17 Total Uniform Current Cost 46,058,000 39,256,180 6,418,464 0 383,356
18 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
19 Total Uniform Current Margin 46,058,000 39,256,180 6,418,464 0 383,356
Margin per Therm at Uniform Current Return
20 Production $0.00315 $0.00325 $0.00325 $0.00324 $0.00066
21 Underground Storage $0.02236 $0.02380 $0.01985 $0.00000 $0.01374
22 Distribution $0.29409 $0.36018 $0.15394 $0.01673 $0.05510
23 Common $0.14340 $0.17778 $0.06912 $0.01161 $0.02824
24 Total Current Uniform Margin Melded Rate per Therm $0.46300 $0.56500 $0.24615 $0.03157 $0.09774
25 Margin to Cost Ratio at Current Rates 1.00 0.97 1.16 0.00 1.31
Functional Cost Components at Proposed Rates
26 Production 313,032 225,722 84,712 0 2,598
27 Underground Storage 2,362,715 1,661,752 625,176 0 75,788
28 Distribution 30,284,718 25,132,884 4,847,245 0 304,590
29 Common 14,349,534 12,360,554 1,870,593 0 118,386
30 Total Proposed Rate Revenue 47,310,000 39,380,913 7,427,726 (0) 501,362
31 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
32 Total Margin Revenue at Proposed Rates 47,310,000 39,380,913 7,427,726 (0) 501,362
Margin per Therm at Proposed Rates
33 Production $0.00315 $0.00325 $0.00325 $0.00324 $0.00066
34 Underground Storage $0.02375 $0.02392 $0.02398 $0.00000 $0.01932
35 Distribution $0.30444 $0.36173 $0.18590 -$0.01195 $0.07766
36 Common $0.14425 $0.17790 $0.07174 $0.00872 $0.03018
37 Total Proposed Margin Melded Rate per Therm $0.47559 $0.56680 $0.28486 ($0.00000)$0.12783
Functional Cost Components at Uniform Proposed Return
38 Production 313,032 225,722 84,712 0 2,598
39 Underground Storage 2,318,622 1,723,102 539,366 0 56,154
40 Distribution 30,326,715 25,918,389 4,183,041 0 225,286
41 Common 14,351,630 12,423,995 1,816,071 0 111,564
42 Total Uniform Proposed Cost 47,310,000 40,291,208 6,623,189 0 395,602
43 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
44 Total Uniform Proposed Margin 47,310,000 40,291,208 6,623,189 0 395,602
Margin per Therm at Uniform Proposed Return
45 Production $0.00315 $0.00325 $0.00325 $0.00325 $0.00066
46 Underground Storage $0.02331 $0.02480 $0.02069 $0.00000 $0.01432
47 Distribution $0.30486 $0.37304 $0.16042 $0.01743 $0.05744
48 Common $0.14427 $0.17882 $0.06965 $0.01168 $0.02844
49 Total Proposed Uniform Margin Melded Rate per Therm $0.47559 $0.57990 $0.25400 $0.03236 $0.10086
50 Margin to Cost Ratio at Proposed Rates 1.00 0.98 1.12 0.00 1.27
51 Current Margin to Proposed Cost Ratio 0.97 0.95 1.12 0.00 1.27
Company RY1
Settlement Case
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX D Page 4 ‐ Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDED JUNE 30, 2022
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.001795 0.001795
3 Commission Fees 0.001982 0.001982
4 Idaho State Income Tax 0.000000 0
5 Total Expenses 0.003777 0.003777
6 Net Operating Income Before FIT 0.996223 0.996223
7 Federal Income Tax @ 21% 0.209207
8 REVENUE CONVERSION FACTOR 0.787016
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX D Page 5 ‐ Conversion Factor
APPENDIX E
GENERAL LARGE GENERAL OTHER
SERVICE SERVICE SERVICE
TOTAL SCHEDULE 101 SCH. 111/112 SCHEDULES
1 Total Staff Adjusted Normalized Test Year Revenue 46,159,000$ 38,130,000$ 7,428,000$ 601,000$
2 Settlement Revenue Change (RY1) 1,252,000$ 1,252,000$ -$ -$
3 Settlement Revenue Change (RY2) 3,000$ 3,000$ -$ -$
4 Total Base Rate Revenue (September 1, 2024) 47,414,000$ 39,385,000$ 7,428,000$ 601,000$
5 Normalized Therms (Test Year) 152,703,975 69,479,506 26,075,117 57,149,351
6 WACOG Rate Embedded in Base Rates -$ -$ -$ -$
7 Variable Gas Cost Revenue (Ln 5 * Ln 6) -$ -$ -$ -$
8A (New Customers Only) 0.02692$ 0.02710$
8B (New Customers Only) 2,655,200$ 1,870,425$ 706,555$ 78,219$
9 Subtotal (Ln 4 - Ln 7) (Test Year Customers) 46,813,000$ 39,385,000$ 7,428,000$ Excluded From
9A Subtotal (Ln 4 - Ln 7 - Ln 8B) (New Customers) 44,236,019$ 37,514,575$ 6,721,445$ Fixed Cost
Adjustment
10 Customer Bills (Test Year) 1,098,416 1,079,689 18,727
11 Settlement Fixed Charges 20.00$ 71.21$
12 Fixed Charge Revenue (Ln 10 * Ln 11) 22,927,330$ 21,593,780$ 1,333,550$
13 Fixed Cost Adjustment Revenue (Ln 9 - Ln 12) (Test Year Customers) 23,885,670$ 17,791,220$ 6,094,450$
13A Fixed Cost Adjustment Revenue (Ln 9A - Ln 12) (New Customers)21,308,690$ 15,920,795$ 5,387,895$
Residential Non-Residential Group
14 Average Number of Customers (Line 10 / 12) 89,974 1,561
15 Annual Therms 69,479,506 26,075,117
16 Basic Charge Revenues 21,593,780 1,333,550
17 Customer Bills 1,079,689 18,727
18 Average Basic Charge $20.00 $71.21
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Natural Gas
AVU-G-23-01 Year 2 Rates Effective 09/01/2024
Fixed Production and Underground Storage Rate
per Therm
Fixed Production and Underground Storage
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX E Page 1 ‐ Baseline
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 17,791,220$ 6,094,450$
2 Test Year Number of Customers Revenue Data 89,974 1,561
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 197.74$ 3,905.24$
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 15,920,795$ 5,387,895$
2 Test Year Number of Customers Revenue Data 89,974 1,561
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) 176.95$ 3,452.49$
* Schedules 111 and 112.
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer - Natural Gas
AVU-G-23-01 Year 2 Rates Effective 09/01/2024
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX E Page 2 ‐ Fixed Cost Adjust. RPC
Line
No. Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o)
1 Natural Gas Sales
2 Residential
3 - Weather-Normalized Therm Delivery Volume Monthly Test Year 11,862,704 10,219,496 8,189,416 5,448,587 2,942,730 1,839,032 1,125,309 1,101,090 1,832,769 4,879,271 8,756,659 11,282,443 69,479,506
4 - % of Annual Total % of Total 17.07% 14.71% 11.79% 7.84% 4.24% 2.65% 1.62% 1.58% 2.64% 7.02% 12.60% 16.24% 100.00%
5
6 Non-Residential Sales*
7 - Weather-Normalized Therm Delivery Volume Monthly Test Year 3,397,639 3,342,543 2,918,907 2,035,583 1,614,649 1,249,172 995,083 1,077,643 1,287,925 1,996,035 2,728,339 3,431,600 26,075,117
8 - % of Annual Total % of Total 13.03% 12.82% 11.19% 7.81% 6.19% 4.79% 3.82% 4.13% 4.94% 7.65% 10.46% 13.16% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer ("RPC")
12 For Test Year Existing Customers
13 Residential
14 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 197.74$
15 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (4) x (14) 33.76$ 29.08$ 23.31$ 15.51$ 8.38$ 5.23$ 3.20$ 3.13$ 5.22$ 13.89$ 24.92$ 32.11$ 197.74$
16
17 Non-Residential Sales*
18 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 3,905.24$
19 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (8) x (18) 508.86$ 500.61$ 437.16$ 304.87$ 241.82$ 187.09$ 149.03$ 161.40$ 192.89$ 298.94$ 408.62$ 513.95$ 3,905.24$
20
21
22 For New Customers
23 Residential
24 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 176.95$
25 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (4) x (24) 30.21$ 26.03$ 20.86$ 13.88$ 7.49$ 4.68$ 2.87$ 2.80$ 4.67$ 12.43$ 22.30$ 28.73$ 176.95$
26
27 Non-Residential Sales*
28 - Allowed Fixed Cost Adj. Revenue per Customer Page 2 3,452.49$
29 - Allowed Monthly Fixed Cost Adj. Revenue per Customer (8) x (28) 449.87$ 442.57$ 386.48$ 269.52$ 213.79$ 165.40$ 131.75$ 142.69$ 170.53$ 264.29$ 361.25$ 454.36$ 3,452.49$
* Schedules 111 and 112.
30 Normalized Test Year Usage
31 Small Service Schedule 101 11,862,704 10,219,496 8,189,416 5,448,587 2,942,730 1,839,032 1,125,309 1,101,090 1,832,769 4,879,271 8,756,659 11,282,443 69,479,506
32 Large Service Schedule 111/112 3,397,639 3,342,543 2,918,907 2,035,583 1,614,649 1,249,172 995,083 1,077,643 1,287,925 1,996,035 2,728,339 3,431,600 26,075,117
33 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
34 Transport Service Schedule 146 351,361 263,896 319,671 325,106 366,317 327,787 390,472 245,989 301,343 312,556 377,238 340,512 3,922,248
35 Special Contract Transport 6,591,423 4,425,872 3,563,594 3,690,060 3,429,985 4,475,352 3,603,294 3,200,132 4,304,912 4,815,603 4,971,478 6,155,398 53,227,103
36 Total Normalized Test Year Usage 22,203,127 18,251,806 14,991,588 11,499,336 8,353,680 7,891,342 6,114,158 5,624,854 7,726,949 12,003,466 16,833,714 21,209,953 152,703,975
37
38
39 Normalized Test Year Customer Bills
40 Small Service Schedule 101 90,226 90,186 91,225 90,163 90,894 91,039 88,760 88,922 89,176 89,465 89,735 89,898 1,079,689
41 Large Service Schedule 111/112 1,556 1,561 1,585 1,549 1,567 1,572 1,554 1,573 1,549 1,554 1,550 1,557 18,727
42 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
43 Transport Service Schedule 146 6 6 6 6 6 6 6 6 6 6 6 6 72
44 Special Contract Transport 2 2 2 2 2 2 2 2 2 2 2 2 24
45 Total Normalized Test Year Customer Bills 91,790 91,755 92,818 91,720 92,469 92,619 90,322 90,503 90,733 91,027 91,293 91,463 1,098,512
46
47
48 Test Year Average Usage per Customer
49 Residential 131 113 90 60 32 20 13 12 21 55 98 126 771 64
50 Non-Residential 2,184 2,141 1,842 1,314 1,030 795 640 685 831 1,284 1,760 2,204 16,711 1,392
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Natural Gas
AVU-G-23-01 Year 2 Rates Effective 09/01/2024
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX E Page 3 ‐ Shaping
AVU-G-23-01 AVISTA UTILITIES Natural Gas Utility
Summary by Function with Margin Analysis Idaho Jurisdiction
For the Year Ended June 30, 2022
(b) (c) (d) (e) (f) (g) (h) (j) (k)
Residential Large Firm Interrupt Transport
System Service Service Service Service
Line Description Total Sch 101 Sch 111/112 Sch 131/132 Sch 146
Functional Cost Components at Current Rates
1 Production 315,047 227,175 85,257 0 2,615
2 Underground Storage 2,255,920 1,559,016 621,300 0 75,605
3 Distribution 29,132,364 23,982,255 4,845,325 0 304,784
4 Common 14,354,670 12,360,468 1,875,843 0 118,359
5 Total Current Rate Revenue 46,058,000 38,128,913 7,427,726 0 501,362
6 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
7 Total Margin Revenue at Current Rates 46,058,000 38,128,913 7,427,726 0 501,362
Margin per Therm at Current Rates
8 Production $0.00317 $0.00327 $0.00327 $0.00326 $0.00067
9 Underground Storage $0.02268 $0.02244 $0.02383 $0.00000 $0.01928
10 Distribution $0.29286 $0.34517 $0.18582 -$0.01207 $0.07771
11 Common $0.14430 $0.17790 $0.07194 $0.00881 $0.03018
12 Total Current Margin Melded Rate per Therm $0.46300 $0.54878 $0.28486 $0.00000 $0.12783
Functional Cost Components at Uniform Current Return
13 Production 315,047 227,175 85,257 0 2,615
14 Underground Storage 2,201,549 1,636,098 512,132 0 53,319
15 Distribution 29,184,422 24,974,428 3,995,492 0 214,501
16 Common 14,356,983 12,438,547 1,807,659 0 110,777
17 Total Uniform Current Cost 46,058,000 39,276,248 6,400,540 0 381,212
18 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
19 Total Uniform Current Margin 46,058,000 39,276,248 6,400,540 0 381,212
Margin per Therm at Uniform Current Return
20 Production $0.00317 $0.00327 $0.00327 $0.00326 $0.00067
21 Underground Storage $0.02213 $0.02355 $0.01964 $0.00000 $0.01359
22 Distribution $0.29338 $0.35945 $0.15323 $0.01666 $0.05469
23 Common $0.14432 $0.17902 $0.06933 $0.01164 $0.02824
24 Total Current Uniform Margin Melded Rate per Therm $0.46300 $0.56529 $0.24547 $0.03156 $0.09719
25 Margin to Cost Ratio at Current Rates 1.00 0.97 1.16 0.00 1.32
Functional Cost Components at Proposed Rates
26 Production 315,052 227,179 85,258 0 2,615
27 Underground Storage 2,340,148 1,643,247 621,297 0 75,604
28 Distribution 30,216,594 25,066,509 4,845,302 0 304,782
29 Common 14,440,206 12,445,978 1,875,868 0 118,360
30 Total Proposed Rate Revenue 47,312,000 39,382,913 7,427,726 0 501,362
31 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
32 Total Margin Revenue at Proposed Rates 47,312,000 39,382,913 7,427,726 0 501,362
Margin per Therm at Proposed Rates
33 Production $0.00317 $0.00327 $0.00327 $0.00326 $0.00067
34 Underground Storage $0.02352 $0.02365 $0.02383 $0.00000 $0.01928
35 Distribution $0.30375 $0.36078 $0.18582 -$0.01207 $0.07771
36 Common $0.14516 $0.17913 $0.07194 $0.00881 $0.03018
37 Total Proposed Margin Melded Rate per Therm $0.47561 $0.56683 $0.28486 $0.00000 $0.12783
Functional Cost Components at Uniform Proposed Return
38 Production 315,052 227,179 85,258 0 2,615
39 Underground Storage 2,295,242 1,705,727 533,927 0 55,588
40 Distribution 30,259,590 25,870,735 4,165,161 0 223,694
41 Common 14,442,116 12,509,267 1,821,299 0 111,550
42 Total Uniform Proposed Cost 47,312,000 40,312,908 6,605,645 0 393,447
43 Exclude Cost of Gas w / Revenue Exp. 0 0 0 0 0
44 Total Uniform Proposed Margin 47,312,000 40,312,908 6,605,645 0 393,447
Margin per Therm at Uniform Proposed Return
45 Production $0.00317 $0.00327 $0.00327 $0.00327 $0.00067
46 Underground Storage $0.02307 $0.02455 $0.02048 $0.00000 $0.01417
47 Distribution $0.30419 $0.37235 $0.15974 $0.01737 $0.05703
48 Common $0.14518 $0.18004 $0.06985 $0.01171 $0.02844
49 Total Proposed Uniform Margin Melded Rate per Therm $0.47561 $0.58021 $0.25333 $0.03234 $0.10031
50 Margin to Cost Ratio at Proposed Rates 1.00 0.98 1.12 0.00 1.27
51 Current Margin to Proposed Cost Ratio 0.97 0.95 1.12 0.00 1.27
Company RY2
Settlement Case
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX E Page 4 ‐ Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDED JUNE 30, 2022
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.001795 0.001795
3 Commission Fees 0.001982 0.001982
4 Idaho State Income Tax 0.000000 0
5 Total Expenses 0.003777 0.003777
6 Net Operating Income Before FIT 0.996223 0.996223
7 Federal Income Tax @ 21% 0.209207
8 REVENUE CONVERSION FACTOR 0.787016
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX E Page 5 ‐ Conversion Factor

APPENDIX F
Effective September 1, 2023
Base Tariff Settlement Base Tariff Base Total Billed Percent Total Billed PercentRevenuePercentage Rate Spread Revenue Tariff Revenue Total Increase on Revenue Increase
Line Type of Schedule Under Present of Allocation Under Proposed Percent at Present General Billed GRC at Proposed on BilledNo.Service Number Rates Base Increase Increase Rates Increase Rates(1)Increase Revenue Rates Revenue
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(m)(n)
1 Residential 1 $134,665 130%$14,057 $148,722 10.4%$119,417 $14,057 11.8%$133,474 11.8%
2 General Service 11,12 $43,855 36%$1,266 $45,121 2.9%$42,057 $1,266 3.0%$43,323 3.0%3 Large General Service 21,22 $47,036 130%$4,910 $51,946 10.4%$45,426 $4,910 10.8%$50,336 10.8%
4 Extra Large General Service 25 $20,704 36%$598 $21,302 2.9%$19,840 $598 3.0%$20,438 3.0%5 Clearwater 25P $19,143 35%$538 $19,681 2.8%$18,610 $538 2.9%$19,148 2.9%6 Pumping Service 31,32 $6,208 130%$648 $6,856 10.4%$5,938 $648 10.9%$6,586 10.9%
7 Street & Area Lights 41-49 $4,043 36%$117 $4,160 $3,992 $117 $4,109
8 Total $275,654 $22,134 $297,788 8.0%$255,280 $22,134 8.7%$277,414 8.7%

Effective September 1, 2024
Base Tariff Settlement Base Tariff Base Total Billed Percent Total Billed Percent
Revenue Percentage Pro-rata Revenue Tariff Revenue Total Increase on Revenue Increase Line Type of Schedule Under Present of Allocation Under Proposed Percent at Present General Billed GRC at Proposed on Billed
No.Service Number Rates Base Increase Increase Rates Increase Rates Increase Revenue Rates Revenue(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(m)(n)
1 Residential 1 $148,722 130.0%$2,795 $151,517 1.9%$133,474 $2,795 2.1%$136,269 2.1%2 General Service 11,12 $45,121 30.0%$195 $45,316 0.4%$43,323 $195 0.5%$43,518 0.5%
3 Large General Service 21,22 $51,946 130.0%$976 $52,922 1.9%$50,336 $976 1.9%$51,313 1.9%4 Extra Large General Service 25 $21,302 30.0%$92 $21,395 0.4%$20,438 $92 0.5%$20,531 0.5%5 Clearwater 25P $19,681 35.0%$100 $19,781 0.5%$19,148 $100 0.5%$19,247 0.5%
6 Pumping Service 31,32 $6,856 130.0%$129 $6,984 1.9%$6,586 $129 2.0%$6,715 2.0%7 Street & Area Lights 41-49 $4,160 30.0%$18 $4,178 $4,109 $18 $4,127
8 Total $297,788 $4,305 $302,094 1.4%$277,414 $4,305 1.6%$281,719 1.6%
Appendix F Page 1 of 6
AVISTA UTILITIESIDAHO ELECTRIC, CASE NO. AVU-E-23-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
General Proposed Proposed
Base Tariff Present Present Rate Billing Base Tariff
Sch. Rate Other Adj.(1)Billing Rate Inc/(Decr)Rate Rate
(e)(f)(g)Residential Service - Schedule 1Basic Charge $7.00 $7.00 $8.00 $15.00 $15.00
Energy Charge:
First 600 kWhs $0.09234 ($0.01146)$0.08088 $0.00222 $0.08310 $0.09456
$0.10378 ($0.01243)$0.09135 $0.00250 $0.09385 $0.10628
General Services - Schedule 11
Basic Charge $15.00 $15.00 $3.00 $18.00 $18.00
Energy Charge:
First 3,650 kWhs $0.09293 ($0.00458)$0.08835 $0.00057 $0.08892 $0.09350All over 3,650 kWhs $0.06513 ($0.00217)$0.06296 $0.00041 $0.06337 $0.06554Demand Charge:
20 kW or less no charge no charge no charge no charge
Over 20 kW $6.00/kW $6.00/kW $0.50/kW $6.50/kW $6.50/kW
Large General Service - Schedule 21Energy Charge:
$0.06583 ($0.00288)$0.06295 $0.00552 $0.06847 $0.07135
$0.05548 ($0.00184)$0.05364 $0.00464 $0.05828 $0.06012
Demand Charge:50 kW or less $425.00 $425.00 $75.00 $500.00 $500.00Over 50 kW $5.50/kW $5.50/kW $1.00/kW $6.50/kW $6.50/kW
Primary Voltage Discount $0.20/kW $0.20/kW $0.10/kW $0.30/kW $0.30/kW
Extra Large General Service - Schedule 25Energy Charge:$0.05693 ($0.00331)$0.05362 $0.00045 $0.05407 $0.05738
All over 500,000 kWhs $0.04769 ($0.00229)$0.04540 $0.00038 $0.04578 $0.04807
Demand Charge:
3,000 kva or less $14,000 $14,000 $2,000 $16,000 $16,000Over 3,000 kva $5.00/kva $5.00/kva $0.75/kva $5.75/kva $5.75/kva $0.20/kW $0.20/kW $0.10/kW $0.30/kW $0.30/kW
Annual Minimum Present:$748,030 $776,630
Clearwater - Schedule 25PEnergy Charge:Block 1 Retail kWhs $0.04273 ($0.00145)$0.04128 $0.00017 $0.04145 $0.04290
Demand Charge:
3,000 kva or less $14,000 $14,000 $2,000 $16,000 $16,000
$5.00/kva $5.00/kva $0.75/kva $5.75/kva $5.75/kva Over 55,000 kva $2.50/kva $2.50/kva $0.50/kva $3.00/kva $3.00/kva $0.20/kW $0.20/kW $0.10/kW $0.30/kW $0.30/kW
Annual Minimum Present:$638,030 $663,900
Pumping Service - Schedule 31Basic Charge $13.00 $13.00 $5.00 $18.00 $18.00Energy Charge:
$0.10392 ($0.00477)$0.09915 $0.00969 $0.10884 $0.11361
$0.08776 ($0.00345)$0.08431 $0.00818 $0.09249 $0.09594
Temporary Power Cost Adjustment, Schedule 75 - Fixed Cost Adjustment, and Schedule 91 - Energy Efficiency Rider
Effective September 1, 2023
Appendix F Page 2 of 6
AVISTA UTILITIESIDAHO ELECTRIC, CASE NO. AVU-E-23-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
General Proposed Proposed
Base Tariff Present Present Rate Billing Base Tariff
Sch. Rate Other Adj.(1)Billing Rate Inc/(Decr)Rate Rate
(e)(f)(g)Residential Service - Schedule 1Basic Charge $15.00 $15.00 $5.00 $20.00 $20.00
Energy Charge:
First 600 kWhs $0.09456 ($0.01146)$0.08310 ($0.00304)$0.08006 $0.09152
$0.10628 ($0.01243)$0.09385 ($0.00342)$0.09043 $0.10286
General Services - Schedule 11
Basic Charge $18.00 $18.00 $2.00 $20.00 $20.00
Energy Charge:
First 3,650 kWhs $0.09350 ($0.00458)$0.08892 ($0.00139)$0.08753 $0.09211All over 3,650 kWhs $0.06554 ($0.00217)$0.06337 ($0.00096)$0.06241 $0.06458Demand Charge:
20 kW or less no charge no charge no charge no charge
Over 20 kW $6.50/kW $6.50/kW $0.50/kW $7.00/kW $7.00/kW
Large General Service - Schedule 21Energy Charge:
$0.07135 ($0.00288)$0.06847 $0.00035 $0.06882 $0.07170
$0.06012 ($0.00184)$0.05828 $0.00030 $0.05858 $0.06042
Demand Charge:50 kW or less $500.00 $500.00 $25.00 $525.00 $525.00Over 50 kW $6.50/kW $6.50/kW $0.50/kW $7.00/kW $7.00/kW
Primary Voltage Discount $0.30/kW $0.30/kW $0.10/kW $0.40/kW $0.40/kW
Extra Large General Service - Schedule 25Energy Charge:$0.05738 ($0.00331)$0.05407 ($0.00049)$0.05358 $0.05689
All over 500,000 kWhs $0.04807 ($0.00229)$0.04578 ($0.00041)$0.04537 $0.04766
Demand Charge:
3,000 kva or less $16,000 $16,000 $1,000 $17,000 $17,000Over 3,000 kva $5.75/kva $5.75/kva $0.50/kva $6.25/kva $6.25/kva $0.30/kW $0.30/kW $0.10/kW $0.40/kW $0.40/kW
Annual Minimum Present:$776,630 $783,640
Clearwater - Schedule 25PEnergy Charge:Block 1 Retail kWhs $0.04290 ($0.00145)$0.04145 ($0.00037)$0.04108 $0.04253
Demand Charge:
3,000 kva or less $16,000 $16,000 $1,000 $17,000 $17,000
$5.75/kva $5.75/kva $0.50/kva $6.25/kva $6.25/kva Over 55,000 kva $3.00/kva $3.00/kva $3.00/kva $3.00/kva $0.30/kW $0.30/kW $0.10/kW $0.40/kW $0.40/kW
Annual Minimum Present:$663,900 $671,830
Pumping Service - Schedule 31Basic Charge $18.00 $18.00 $2.00 $20.00 $20.00Energy Charge:
$0.11361 ($0.00477)$0.10884 $0.00161 $0.11045 $0.11522
$0.09594 ($0.00345)$0.09249 $0.00137 $0.09386 $0.09731
Temporary Power Cost Adjustment, Schedule 75 - Fixed Cost Adjustment, and Schedule 91 - Energy Efficiency Rider
Effective September 1, 2024
Appendix F
Effective September 1, 2023
Base Tariff Base Tariff Base Total Billed Total Billed Percent Distribution Revenue Proposed Distribution Revenue Tariff Revenue Total Revenue Increase on
Line Type of Schedule Under Present General Under Proposed Percent at Present General Billed GRC
No.Service Number Rates (1)Increase Rates Increase Revenue
(f)(g)(h)(i)(j)
1 General Service 101 $38,130 $1,252 $39,382 3.3%$79,669 $1,252 $80,921 1.6%
2 Large General Service 111/112 $7,428 $0 $7,428 0.0%$22,929 $0 $22,929 0.0%
3 Interruptible Service 131/132 $0 $0 $0 0.0%$0 $0 $0 0.0%
4 Transportation Service 146 $501 $0 $501 0.0%$487 $0 $487 0.0%
5 Special Contracts 148 $100 $0 $100 0.0%$100 $0 $100 0.0%
6 Total $46,159 $1,252 $47,411 2.7%$103,186 $1,252 $104,438 1.2%
Effective September 1, 2024
Base Tariff Base Tariff Base Total Billed Total Billed Percent
Distribution Revenue Proposed Distribution Revenue Tariff Revenue Total Revenue Increase on
Line Type of Schedule Under Present General Under Proposed Percent at Present General Billed GRC
No.Service Number Rates (1)Increase Rates Increase Revenue(f)(g)(h)(i)(j)
1 General Service 101 $39,381 $3 $39,384 0.0%$82,440 $3 $82,443 0.0%
2 Large General Service 111/112 $7,428 $0 $7,428 0.0%$22,929 $0 $22,929 0.0%
3 Interruptible Service 131/132 $0 $0 $0 0.0%$0 $0 $0 0.0%
4 Transportation Service 146 $501 $0 $501 0.0%$487 $0 $487 0.0%
5 Special Contracts 148 $100 $0 $100 0.0%$100 $0 $100 0.0%
6 Total $47,411 $3 $47,414 0.0%$105,956 $3 $105,959 0.0%
(1) Excludes Schedule 150 - Purchased Gas Cost Adjustment, Schedule 155 - Gas Rate Adjustment, Schedule 175 - Decoupling & Schedule 191 - DSM
(2) Includes Schedule 150 - Purchased Gas Cost Adjustment, Schedule 155 - Gas Rate Adjustment, Schedule 175 - Decoupling, & Schedule 191 - DSM
Appendix F Page 4 of 6
Proposed
Present Base Present General Proposed BaseDistribution Present Revised Billing Present Rate Billing Distribution
Type of Service Rate Schedule 172 Base Rates Rate Adj.(1)Billing Rate Inc/(Decr)Rate Rate(a)(b)(c)(d)(e)(f)(g)(h)(i)
General Service - Schedule 101Basic Charge $7.00 $7.00 $8.00 $15.00 $15.00
Usage Charge:All therms $0.44001 $0.00000 $0.44001 $0.59787 $1.03788 ($0.10630)$0.93158 $0.33371
Large General Service - Schedule 111
Usage Charge:First 200 therms $0.51135 $0.00000 $0.51135 $0.59667 $1.10802 ($0.10265)$1.00537 $0.40870
200 - 1,000 therms $0.30257 $0.00000 $0.30257 $0.59667 $0.89924 $0.02111 $0.92035 $0.323681,000 - 10,000 therms $0.22038 $0.00000 $0.22038 $0.59667 $0.81705 $0.01537 $0.83242 $0.23575
All over 10,000 therms $0.16606 $0.00000 $0.16606 $0.59667 $0.76273 $0.01158 $0.77431 $0.17764Minimum Charge:
per month $102.27 $102.27 ($20.53)$81.74 $81.74per therm $0.00000 $0.00000 $0.00000 $0.59667 $0.59667 $0.59667 $0.00000
Interruptible Service - Schedule 131
Usage Charge:All Therms $0.20379 $0.00000 $0.20379 $0.36885 $0.57264 $0.57264 $0.20379
Transportation Service - Schedule 146
Basic Charge $300.00 $300.00 $300.00 $300.00
Usage Charge:All Therms $0.12232 $0.00000 $0.12232 ($0.00365)$0.11867 $0.11867 $0.12232
AVISTA UTILITIES
IDAHO GAS, CASE NO. AVU-G-23-01PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2023
(1) Includes Schedule 150 - Purchased Gas Cost Adjustment, Schedule 155 - Gas Rate Adjustment, Schedule 175 - Fixed Cost Adjustment and
Schedule 191 - DSM, Schedule 176 - Tax Customer Credit
Appendix F Page 5 of 6
Proposed
Present Base Present General Proposed BaseDistribution Present Revised Billing Present Rate Billing Distribution
Type of Service Rate Schedule 172 Base Rates Rate Adj.(1)Billing Rate Inc/(Decr)Rate Rate(a)(b)(c)(d)(e)(f)(g)(h)(i)
General Service - Schedule 101Basic Charge $15.00 $15.00 $5.00 $20.00 $20.00
Usage Charge:All therms $0.33371 $0.00000 $0.33371 $0.59787 $0.93158 ($0.07766)$0.85392 $0.25605
Large General Service - Schedule 111
Usage Charge:First 200 therms $0.40870 $0.00000 $0.40870 $0.59667 $1.00537 ($0.05265)$0.95272 $0.35605
200 - 1,000 therms $0.32368 $0.00000 $0.32368 $0.59667 $0.92035 $0.01083 $0.93118 $0.334511,000 - 10,000 therms $0.23575 $0.00000 $0.23575 $0.59667 $0.83242 $0.00789 $0.84031 $0.24364
All over 10,000 therms $0.17764 $0.00000 $0.17764 $0.59667 $0.77431 $0.00594 $0.78025 $0.18358Minimum Charge:
per month $81.74 $81.74 ($10.53)$71.21 $71.21per therm $0.00000 $0.00000 $0.00000 $0.59667 $0.59667 $0.59667 $0.00000
Interruptible Service - Schedule 131
Usage Charge:All Therms $0.20379 $0.00000 $0.20379 $0.36885 $0.57264 $0.57264 $0.20379
Transportation Service - Schedule 146
Basic Charge $300.00 $300.00 $300.00 $300.00
Usage Charge:All Therms $0.12232 $0.00000 $0.12232 ($0.00365)$0.11867 $0.11867 $0.12232
AVISTA UTILITIES
IDAHO GAS, CASE NO. AVU-G-23-01PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2024
(1) Includes Schedule 150 - Purchased Gas Cost Adjustment, Schedule 155 - Gas Rate Adjustment, Schedule 175 - Fixed Cost Adjustment and
Schedule 191 - DSM, Schedule 176 - Tax Customer Credit
Appendix F Page 6 of 6