20230712Andrews Exhibit No. 19.pdf

DAVID J. MEYER
VICE PRESIDENT AND CHIEF COUNSEL FOR
REGULATORY & GOVERNMENTAL AFFAIRS
AVISTA CORPORATION
P.O. BOX 3727
1411 EAST MISSION AVENUE
SPOKANE, WASHINGTON 99220-3727
TELEPHONE: [phone]
[e-mail]
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
) CASE NO. AVU-E-23-01
) CASE NO. AVU-G-23-01
)
) EXHIBIT NO. 19
) OF
) ELIZABETH M. ANDREWS
)
RECEIVED
Wednesday, July 12, 2023 11:30:58 AM
IDAHO PUBLIC
UTILITIES COMMISSION
David J. Meyer, Esq.
Vice President and Chief Counsel of
Regulatory and Governmental Affairs
Avista Corporation
1411 E. Mission Avenue
P.O. Box 3727
Spokane, Washington 99220
Phone: [phone]
Chris Burdin
Deputy Attorney General
Idaho Public Utilities Commission Staff
P.O. Box 83720
Boise, ID 83720-0074
Phone: [phone], Fax: [phone]
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF AVISTA CORPORATION FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR ELECTRIC AND
NATURAL GAS SERVICE TO ELECTRIC
AND NATURAL GAS CUSTOMERS IN
THE STATE OF IDAHO
)
)
)
)
)
)
)
)
CASE NO. AVU-E-23-01
AVU-G-23-01
STIPULATION AND SETTLEMENT
This Stipulation and Settlement (“Stipulation”) is entered into by and among Avista
Corporation, doing business as Avista Utilities ("Avista" or "Company"), the Staff of the Idaho
Public Utilities Commission ("Staff”), Clearwater Paper Corporation ("Clearwater"), Idaho Forest
Group, LLC ("Idaho Forest"), and Walmart Inc. These entities are collectively referred to as the
"Settling Parties” and singularly as a “Settling Party.” The remaining parties, the Idaho
Conservation League / NW Energy Coalition (“ICL/NWEC”), do not join in the Settlement. The
Settling Parties understand this Stipulation is subject to approval by the Idaho Public Utilities
Commission ("IPUC" or the "Commission").
ATTACHMENT 1 EXHIBIT 19
I. INTRODUCTION
1. The terms and conditions of this Stipulation are set forth herein. The Settling Parties
agree that this Stipulation represents a fair, just, and reasonable compromise of all the issues raised
in the proceeding, is in the public interest, and its acceptance by the Commission represents a
reasonable resolution of the multiple issues identified in this case. The Settling Parties, therefore,
recommend that the Commission, in accordance with RP 274, approve the Stipulation and all of
its terms and conditions without material change or condition.
II. BACKGROUND
2. On February 1, 2023, Avista filed an Application with the Commission for
authority to increase revenue effective September 1, 2023, and September 1, 2024, for electric and
natural gas service in Idaho. The Company proposed a “Two-Year Rate Plan” with an increase in
electric base revenue of $37.5 million or 13.6% for “Rate Year 1”, and $13.2 million or 4.2% for
“Rate Year 2”.1 With regard to natural gas, the Company proposed an increase in base revenue of
$2.8 or 6.0% for “Rate Year 1”, and $120,000 or 0.3% for “Rate Year 2”. By Order No. 35684,
dated February 21, 2023, the Commission provided Notice of the Application and set an
intervention deadline for interested persons and parties to intervene in the case.
3. Petitions to intervene in this proceeding were filed by Clearwater, Idaho Forest,
Walmart Inc., and ICL/NWEC. The Commission granted these interventions in IPUC Order Nos.
35704, 35713 and 35719.
4. A settlement conference was noticed and held on June 1, 2023. All Parties attended,
whether in person or virtually. As a compromise of positions in this case, and for other
consideration as set forth below, the Settling Parties agree to the following terms:
1 “Rate Year 1” is defined as September 1, 2023 through August 31, 2024. “Rate Year 2” is defined as September 1,
2024 through August 31, 2025.
ATTACHMENT 1 EXHIBIT 19
III. TERMS OF THE STIPULATION AND SETTLEMENT

5. Overview of Settlement and Revenue Requirement. The Settling Parties agree that
Avista should be allowed to implement revised tariff schedules designed to increase annual base
electric revenues by $22,134,000, or 8.03%, effective September 1, 2023, and increase base
revenues by $4,305,000, or 1.37%, effective September 1, 2024. For natural gas, the Settling
Parties agree that Avista should be allowed to increase natural gas base revenue by $1,252,000, or
2.71%, effective September 1, 2023, and increase base revenues $3,000, or 0.01%, effective
September 1, 2024.
6. Cost of Capital. The Settling Parties agree to a 9.4 percent return on equity, with a
50.0 percent common equity ratio. The capital structure and resulting rate of return is as set forth
below:

A. ELECTRIC REVENUE REQUIREMENT

7. Overview of Electric Revenue Requirement (September 1, 2023) [Rate Year 1].
Below is a summary table and descriptions of the electric revenue requirement components agreed
to by the Settling Parties, effective September 1, 2023:

Capital Weighted
Component Structure Cost Cost
Total Debt 50.00% 4.97% 2.49%
Common Equity 50.00% 9.40% 4.70%
Total 100.00%7.19%
ATTACHMENT 1 EXHIBIT 19
Table No. 1

a. Cost of Capital. As previously described (see ¶6 above). This adjustment reduces the
overall revenue requirement by $5.343 million.
b. Remove 2024 AMA Capital Additions. This adjustment removes the Company’s
capital additions beyond August 31, 2023, included by the Company for Rate Year 1,
reflecting only plant investment prior to the September 1, 2023, effective date. This
adjustment decreases the overall revenue requirement by $3.051 million and reduces
net rate base by $17.554 million.
c. Revise Wildfire Deferral Amortizations. This adjustment revises the Company’s
proposed amortization of its two Wildfire Regulatory Deferred Asset balances: 1)
Wildfire Resiliency Plan Expense Deferral and 2) Wildfire Expense Balancing Account
deferral, for the period July 1, 2020 through September 30, 2022 of $8.2 million, from
a two (2) year amortization to a four (4) year amortization. This adjustment reduces the
Revenue
Requirement Rate Base
Amount as Filed:37,462$ 1,034,938$
Adjustments:
a.)Cost of Capital (5,343)$
b.)Remove 2024 AMA Capital Additions (3,051)$ (17,554)$
c.)(2,062)$
d.)Remove Officer Incentives and 2023 Officer Labor Increases (418)$
e.)Remove 2024 Union and Non-Union Labor Increases (516)$
f.)Update Regulatory Assessment Fee and Conversion Factor (4)$
g.)Remove Pro Forma 401K Expenses (41)$
h.)Remove Escalated Miscellaneous O&M Expense (2,560)$
i.)Remove Pro Forma WRAP Expenses (121)$
j.)(500)$
k.)Adjust Pro Forma Insurance Expense (298)$
l.)(414)$ (59)$
Adjusted Amounts Effective September 1, 2021 22,134$ 1,017,325$
SUMMARY TABLE OF ADJUSTMENTS TO ELECTRIC REVENUE REQUIREMENT
EFFECTIVE SEPTEMBER 1, 2023
(000s of Dollars)
Revise Wildfire Deferral Amortizations
Miscellaneous Adjustments: Board of Director expenses, Fee Free expense
adjustment, cell phone savings, O&M expense, removal of Sandpoint
Weatherization loans and reclassification of other administrative and general
expenses.
Restate Net Pro Forma Power Supply Expense
ATTACHMENT 1 EXHIBIT 19
overall revenue requirement by $2.062 million. See Wildfire Balancing Account
discussion at ¶13 below.
d. Remove Officer Incentives and 2023 Officer Labor. Reflects the removal of officer
incentives and 2023 incremental officer labor proposed by the Company. This
adjustment decreases the overall revenue requirement by $418,000.
e. Remove 2024 Union and Non-Union Labor Increases. This adjustment removes 2024
union and non-union labor increases included by the Company, reflecting 2023 labor
increases for union and non-union employees. This adjustment decreases the overall
revenue requirement by $516,000.
f. Update Regulatory Assessment Fee and Conversion Factor. This adjustment reflects
the April 2023 adjusted IPUC Regulatory Assessment Fee, per Order No. 35743, of
0.001982, and the impact on the Company’s Conversion Factor. This adjustment
decreases the overall revenue requirement by $4,000.
g. Remove Pro Forma 401K expenses. This adjustment removes certain pro formed 401K
expenses, leaving those actual 401K expenses per the filed historical test period. This
adjustment decreases the overall revenue requirement by $41,000.
h. Remove Escalated Miscellaneous O&M Expenses. This adjustment removes the
escalated O&M expense pro formed by the Company. This adjustment decreases the
overall revenue requirement by $2.56 million.
i. Remove Pro Forma WRAP Expenses. This adjustment removes the pro formed
Western Regional Adequacy Program (WRAP) expenses included by the Company.
This adjustment decreases the overall revenue requirement by $121,000.
ATTACHMENT 1 EXHIBIT 19
j.Restate Net Power Supply Expense. This adjustment revises net power supply costs as
discussed below, decreasing the overall revenue requirement by $500,000. See Power
Cost Adjustment (PCA) discussion at ¶11 below.
i.Authorized Net Power Supply. The Settling Parties agree to leave system
net power supply expense as approved in Case No. AVU-E-21-01 totaling
$149,279,000, adjusted to reflect items ii. and iii below, resulting in a
revised system net power supply expense of $177,585,000. Idaho’s share
of net power supply costs reflects a production and transmission (P/T) ratio
of 34.47%.
ii.Palouse and Rattlesnake Flat Wind. The Settling Parties agree to include
the Palouse Wind2 and Rattlesnake Flat Wind 3 Power Purchase Agreements
(“PPA”) in base rates at 90%. 90% of actual net power costs for these
projects will then be compared to this 90% base amount to calculate the
base-to-actual difference that will be reflected in the PCA mechanism. This
adjustment increases system net power supply expense $29,313,000.
iii.Remove Columbia Basin Hydro Transmission Costs. Remove cost of
Columbia Basin Hydro Transmission costs. This adjustment decreases
system net power supply expense by $1,007,000. See PCA discussion at
¶11 below.
k.Pro Forma Insurance Expense. This adjustment reduces pro formed insurance expense
for certain escalated assumptions used to calculate Rate Year 1 insurance expense
2 The Palouse Wind PPA is a 30-year contract that was executed in 2011 by the Company who purchases all of its
output (105 MW nameplate capacity) and environmental attributes. The project began commercial operation in
December 2012.
3 The Rattlesnake Flat Wind PPA is a 20-year contract which consists of 50 Siemen’s S-129 2.9 MW wind turbines
with a total capacity of approximately 145 MW’s. The project began commercial operation in December 2020.
ATTACHMENT 1 EXHIBIT 19
levels. This adjustment decreases the overall revenue requirement by $298,000. See
Insurance Balancing Account discussion at ¶15 below.
l. Miscellaneous Adjustments. Reflects the net change in operating expenses related to:
1) removing Board of Director expenses and fees ($242,000); 2) including cell phone
savings ($36,000); 3) removing pro forma Fee Free expense ($27,000); 4) removal of
historical Sandpoint Weatherization loans4 ($5,000 expense and $59,000 rate base);
and removal of other miscellaneous transmission O&M expenses associated with the
Company’s Wildfire Open Access Transmission Tariff ($102,000) and A&G expenses
($2,000). The net effect of this adjustment decreases the overall revenue requirement
by $414,000 and rate base by $59,000.
8. Overview of Electric Revenue Requirement (September 1, 2024) [Rate Year 2].
Below is a summary table and descriptions of the incremental electric revenue requirement
components agreed to by the Settling Parties effective September 1, 2024:

4 Sandpoint weatherization loans relate to weatherization and DSM investment included in rate base (FERC account
124.350). Beginning in July 1994, accumulation of allowance for funds used to conserve energy (AFUCE) ceased on
electric DSM and full amortization began on the balance based on the measure lives of the investment. Beginning in
1995, the amortization rates were accelerated to achieve a 14-year weighted average amortization period, which was
completed in 2010. Remaining as an Idaho rate base item is the weatherization loan balance of approximately $59,000.
ATTACHMENT 1 EXHIBIT 19
Table No. 2

a. Add Incremental 2023/2024 Related Capital and Expenses to Rate Year 2
(incremental above Rate Year 1).
i. AMA 2024 Capital Additions. Includes capital additions from September 1,
2023 through August 31, 2024 on an AMA basis, prior to the Rate Year 2
September 1, 2024, effective date. This adjustment increases the overall
revenue requirement by $4.888 million and increases net rate base by
$17.554 million.
ii. Property Tax Expense. Includes incremental property tax expense above
Rate Year 1 levels, associated with 2023 capital additions. This adjustment
increases the overall revenue requirement by $706,000.
iii. 2024 Union Labor Increases. Includes the 2024 union annualized labor
increases. This adjustment increases the overall revenue requirement by
$410,000.
Revenue
Requirement Rate Base
Rate Base Amount Effective September 1, 2023 1,017,325$
a.)Add Incremental 2023/2024 Related Capital and Expenses:
i. AMA 2024 Capital Additions 4,888$ 17,554$
ii. Property Tax Expense 706$
iii. 2024 Union Labor Increase 410$
iv. Employee Benefits 255$
v. 2024 Growth Revenue (1,939)$
vi. Revise Colstrip/CS2 Major Maintenance Expense 247$
vii. Remove Expiring Fee Free Amortization Expense (97)$
viii. Miscellaneous Other Expense Offsets (165)$
4,305$ 1,034,879$
EFFECTIVE SEPTEMBER 1, 2024
(000s of Dollars)
Incremental Revenue Adjustment to September 1, 2023 Rate Change
(see Table No. 1):
September 1, 2024 Incremental Revenue Adjustment and Rate Base
Amount (above September 1, 2023 Rate Change - see Table No. 1)

ATTACHMENT 1 EXHIBIT 19
iv. Employee Benefits. Includes 2024 incremental employee benefit expenses
above Rate Year 1 levels. This adjustment increases the overall revenue
requirement by $255,000.
v. 2024 Growth Revenue. Reflects the 2024 incremental revenue associated
with 2024 growth capital, matching the inclusion of 2024 capital
investment. This adjustment decreases the overall revenue requirement by
$1,939,000.
vi. Colstrip/CS2 Major Maintenance. Revises the Colstrip/CS2 Major
Maintenance expense level included in Rate Year 1 to reflect the revised
expense for Rate Year 2. This adjusts maintenance expense to one-third of
each amount deferred for calendar years 2022 through 2024. This
adjustment increases the overall revenue requirement by $247,000.
vii. Fee Free Expense. Reflects the removal of the expiring Fee Free
Amortization and expense at August 31, 2024. This adjustment decreases
the overall revenue requirement by $97,000.
viii. Miscellaneous O&M Expense. Reflects an agreed-to reduction of O&M
expense. This adjustment decreases the overall revenue requirement by
$165,000.

B. NATURAL GAS REVENUE REQUIREMENT

9. Overview of Natural Gas Revenue Requirement (September 1, 2023) [Rate Year
1]. Below is a summary table and descriptions of the natural gas revenue requirement
components agreed to by the Settling Parties effective September 1, 2023:

ATTACHMENT 1 EXHIBIT 19
Table No. 3

a. Cost of Capital. As previously described (see ¶6 above). This adjustment reduces the
overall revenue requirement by $1.066 million.
b. Remove 2024 AMA Capital Additions. This adjustment removes the Company’s
capital additions beyond August 31, 2023, included by the Company for Rate Year 1,
reflecting only plant investment prior to the September 1, 2023, effective date. This
adjustment decreases the overall revenue requirement by $142,000 and reduces net rate
base by $2.978 million.
c. Remove Officer Incentives and 2023 Officer Labor. Reflects the removal of officer
incentives and 2023 incremental officer labor proposed by the Company. This
adjustment decreases the overall revenue requirement by $98,000.
d. Remove 2024 Union and Non-Union Labor Increases. This adjustment removes 2024
union and non-union labor increases included by the Company, reflecting 2023 labor
increases for union and non-union employees. This adjustment decreases the overall
revenue requirement by $115,000.
Revenue
Requirement Rate Base
Amount as Filed:2,771$ 206,562$
Adjustments:
a.)Cost of Capital (1,066)$
b.)Remove 2024 AMA Capital Additions (142)$ (2,978)$
c.)Remove Officer Incentives and 2023 Officer Labor Increases (98)$
d.)Remove 2024 Union and Non-Union Labor Increases (115)$
e.)Update Regulatory Assessment Fee and Conversion Factor (1)$
f.)Remove Pro Forma 401K Expenses (10)$
g.)(87)$
Adjusted Amounts Effective September 1, 2023 1,252$ 203,584$
SUMMARY TABLE OF ADJUSTMENTS TO NATURAL GAS REVENUE REQUIREMENT
EFFECTIVE SEPTEMBER 1, 2023
(000s of Dollars)
Miscellaneous Adjustments: Board of Director expenses, Fee Free expenses,
cell phone savings, and injuries and damages expenses.
ATTACHMENT 1 EXHIBIT 19
e.Update Regulatory Assessment Fee and Conversion Factor. This adjustment reflects
the April 2023 adjusted IPUC Regulatory Assessment Fee, per Order No. 35743, of
.001982, and the impact on the Company’s Conversion Factor. This adjustment
decreases the overall revenue requirement by $1,000.
f.Remove Pro Forma 401K expenses. This adjustment removes certain pro formed 401K
expenses, leaving those actual 401K expenses per the filed historical test period. This
adjustment decreases the overall revenue requirement by $10,000.
g.Miscellaneous Adjustments. Reflects the net change in operating expenses related to:
1) removing Board of Director expenses and fees ($60,000); 2) including cell phone
savings ($6,000); 3) removing pro forma Fee Free expense ($18,000); and 4) injuries
and damages 6-year average expense ($3,000). The net effect of this adjustment
decreases the overall revenue requirement by $87,000.
10.Overview of Natural Gas Revenue Requirement (September 1, 2024) [ Rate Year
2]. Below is a summary table and descriptions of the incremental Natural Gas revenue
requirement components agreed to by the Settling Parties effective September 1, 2024:
Table No. 4
Revenue
Requirement Rate Base
Rate Base Amount Effective September 1, 2024 203,584$
a.)Add Incremental 2023/2024 Related Capital and Expenses:
i.AMA 2024 Capital Additions 823$ 2,978$
ii.Property Tax Expense (18)$
iii.2024 Union Labor Increase 93$
iv. Employee Benefits 61$
v.2024 Growth Revenue (798)$
vi. Remove Expiring Fee Free Amortization Expense (158)$
3$ 206,562$
EFFECTIVE SEPTEMBER 1, 2024
(000s of Dollars)
Incremental Revenue Adjustment to September 1, 2023 Rate Change
(see Table No. 1):
September 1, 2024 Incremental Revenue Adjustment and Rate Base
Amount (above September 1, 2023 Rate Change - see Table No. 1)
SUMMARY TABLE OF ADJUSTMENTS TO NATURAL GAS REVENUE REQUIREMENT
ATTACHMENT 1 EXHIBIT 19
a. Add Incremental 2023/2024 Related Capital and Expenses to Rate Year 2
(incremental above Rate Year 1).
i. AMA 2024 Capital Additions. Includes capital additions from September 1,
2023 through August 31, 2024 on an AMA basis, prior to the Rate Year 2
September 1, 2024, effective date. This adjustment increases the overall
revenue requirement by $823,000 and increases net rate base by $2.978
million.
ii. Property Tax Expense. Includes the incremental change (reduction) in
property tax expense in Rate Year 2 versus Rate Year 1 levels. This
adjustment decreases the overall revenue requirement by $18,000.
iii. 2024 Union Labor Increases. Includes the 2024 union annualized labor
increases. This adjustment increases the overall revenue requirement by
$93,000.
iv. Employee Benefits. Includes 2024 incremental employee benefit expenses
above Rate Year 1 levels. This adjustment increases the overall revenue
requirement by $61,000.
v. 2024 Growth Revenue. Reflects the 2024 incremental revenue associated
with 2024 growth capital, matching the inclusion of 2024 capital
investment. This adjustment decreases the overall revenue requirement by
$798,000.
vi. Fee Free Expense. Reflects the removal of the expiring Fee Free
Amortization and expense at August 31, 2024. This adjustment decreases
the overall revenue requirement by $158,000.

ATTACHMENT 1 EXHIBIT 19
C.OTHER SETTLEMENT COMPONENTS
11.PCA Authorized Level of Expense. The new level of power supply revenues,
expenses, retail load, and Load Change Adjustment Rate resulting from the September 1, 2023,
settlement revenue requirement for purposes of the monthly PCA mechanism calculations are
detailed in Appendix A. The Settling Parties agree to the following:
i.Authorized Net Power Supply. The Settling Parties agree to leave system
power supply expense as approved in Case No. AVU-E-21-01 totaling
$149,279,000 (Power Supply), adjusted to reflect these items: (a.) 90%
Palouse Wind and Rattlesnake Flat Wind; and (b.) Remove Columbia Basin
Hydro Transmission Project, discussed below, resulting in a revised system
net power supply expense of $177,585,000.
a.Palouse and Rattlesnake Flat Wind. As noted in ¶ 7. j. ii. above, the
Settling Parties agree to include the Palouse Wind and Rattlesnake
Flat Wind Power PPA in base rates at 90%. 90% of actual net
power costs for these projects will then be compared to this 90%
base amount to calculate the base-to-actual difference that will be
reflected in the PCA mechanism. This adjustment increases system
net power supply expense $29,313,000.
b.Remove Columbia Basin Hydro Transmission Costs. As noted in ¶
7. j. iii. above, the Settling Parties agree to remove the cost of
Columbia Basis Hydro Transmission costs. This adjustment
decreases system net power supply expense by $1,007,000.
ATTACHMENT 1 EXHIBIT 19
ii. Authorized Transmission Revenues. The Settling Parties agree to leave
system transmission revenues as approved in Case No. AVU-E-21-01
totaling $23,471,000.
iii. Adjust Columbia Basin and Chelan 2023 – 2033 Contracts. The Settling
Parties agree that the actual cost of the Chelan and the Columbia Basin
contracts will be included in the PCA using the lower of market cost or
contract cost, with the PCA description and methodology as follows:
a. Avista agrees to protect Idaho customers against its executed
contracts resulting from the 2022 All-Source RFP with Columbia
Basin Hydro (CBH) and Chelan Public Utility District (Chelan),
from the potential of costs of each contract being higher than the
spot-market value of power. Avista will ensure the cost of each
contract does not exceed the time-valued delivery of power
calculated on a daily basis using the on and off-peak prices at the
Mid-Columbia trading hub, as reported by the Intercontinental
Exchange’s on- and off-peak firm energy indices. The Settling
Parties agree to meet and confer to determine a calculation method
prior to the Company filing its 2024 PCA application.
b. Avista will recover some or all of the approximately $1.007 million
annual cost of Columbia Basin Hydro transmission not included in
base rates to the extent that market prices are higher than the
Columbia Basin Hydro generation contract price as determined in
11.iii.a. above. The Settling Parties agree to meet and confer to
ATTACHMENT 1 EXHIBIT 19
determine the calculation method prior to the Company filing its
2024 PCA.
12. Electric and Natural Gas Fixed Cost Adjustment Mechanisms Authorized Base.
The new level of baseline values for the electric and natural gas Fixed Cost Adjustment Mechanism
(FCA) resulting from the September 1, 2023 and September 1, 2024, settlement revenue
requirements are detailed as follows:
• Appendix B – September 1, 2023 Electric FCA Base
• Appendix C – September 1, 2024 Electric FCA Base
• Appendix D – September 1, 2023 Natural Gas FCA Base
• Appendix E – September 1, 2024 Natural Gas FCA Base

13. Wildfire Balancing Account. The Settling Parties agree to revise the two-way
Wildfire O&M Expense Balancing Account authorized “base” level to $4.367 million annually,
effective September 1, 2023. The incremental balance deferred, beyond the existing deferred
balance as of September 30, 2022 being amortized over a 4-year period in this proceeding (see ¶7
c. above), will be included for review and recovery in future general rate cases.
14. Wildfire Resiliency Plan. The Settling Parties agree to the following Wildfire
Resiliency Plan (“WRP”) changes:
(a) For the Distribution Risk Tree program, the Company will have a third party
conduct a study, within a year of Commission Order, to see what the most efficient
vegetation management cycle should be in their service area (i.e., 2- or 3-year cycles).
(b) The Company will develop a formal process for Undergrounding
Distribution Lines related to the WRP to include project criteria, a selection process, and
cost-benefit analysis for completed and future undergrounding distribution line projects
related to wildfire mitigation prior to the Company’s next general rate case.
ATTACHMENT 1 EXHIBIT 19
(c) The Company will develop process guidelines, including a least-cost least-
risk analysis, to evaluate pilot projects and to convert them to full programs within a year
of a Commission Order.
(d) The Company will detail all relationships (such as BLM and Forest Service)
it has that may benefit the wildfire mitigation program, contribute to program costs, or
provide cost sharing opportunities in its WRP.
(e) The Company will detail all funding alternatives and sources it pursued in
its WRP and provide an analysis and a comparison of alternatives it considered for each
pilot, project, or program when it requests recovery for these costs, including, among other
sources, any available funding from current or future federal infrastructure funds.
(f) The Company will file a copy of each version of its WRP with the
Commission.
15. Insurance Expense Balancing Account. The Settling Parties agree to a two-way
Insurance Expense Balancing Account to defer the difference in actual insurance expense, up or
down, from the authorized “base” level of insurance expense included of $4.009 million for electric
and $714,000 for natural gas, effective September 1, 2023. The balance in the deferral will be
included for review and recovery in future regulatory proceedings.
16. Regulatory Amortizations. The Settling Parties agree to the Regulatory
Amortizations as filed by the Company5, with the exception of the Wildfire Deferral amortizations
(i.e. Wildfire Resiliency Plan Deferred Expense and Wildfire Expense Balancing Account deferred
expense), which the Settling Parties agree to revise from a two-year amortization to a four-year
amortization, as discussed at ¶7 c. above.
5 The Regulatory amortizations are discussed in the direct testimony of Ms. Schultz at pages 38, 41 - 46 and 48.
ATTACHMENT 1 EXHIBIT 19
17. Revenue Normalization Adjustments. The Settling Parties agree to the test year
revenue normalization adjustments, as included by the Company in its as-filed case, inclusive of
the change to 20-year rolling average “normal” weather and monthly regression factors.
18. Depreciation Rates. The Settling Parties agree to the depreciation rates, as included
by the Company in its as-filed case, for purposes of the agreed-to depreciation expense included
in the Company’s filing and agreed to by the Settling Parties in this settlement.6 The depreciation
rates as-filed by the Company in this proceeding include the proposed depreciation rates per the
Company’s updated Depreciation Application in Case Nos. AVU-E-23-02 and AVU-G-23-02,
requesting approval for its proposed change to electric and natural gas book depreciation rates.7
To the extent depreciation rates included in this general rate case, or the effective date of approved
depreciation rates (i.e. September 1, 2023), as proposed by the Company, vary from the
depreciation rates or effective date ultimately approved in Case Nos. AVU-E-23-02 and AVU-G-
23-02, the Company will defer the difference in depreciation expense included and approved in
this case, versus the actual depreciation expense approved per Case Nos. AVU-E-23-02 and AVU-
G-23-02 on a monthly basis, for review and recovery or return to customers in a future general rate
case.

D. COST OF SERVICE/RATE SPREAD/RATE DESIGN
19. Cost of Service/Rate Spread (Base Rate Changes). The Settling Parties do not agree
on any particular cost of service methodology. In recognition, however, that certain rate schedules
are generally above their relative cost of service, the Settling Parties agree that Schedule 25P
6 Inclusion of the updated (proposed) depreciation study depreciation rates in this proceeding results in an overall
decrease in electric and natural gas annual depreciation expense from existing depreciation expense levels.
7 The Company also requested that the Commission approve deferred accounting treatment if allocated depreciation
rates are not approved by all jurisdictions prior to September 1, 2023, resulting in a difference between allocated
depreciation expense included in Case Nos. AVU-E-23-01 and AVU-G-23-01, and allocated depreciation expense
ultimately approved in the Depreciation Case Nos. AVU-E-23-02 and AVU-G-23-02.
ATTACHMENT 1 EXHIBIT 19
Effective September 1, 2023 (Rate Year 1)
Rate Schedule
Increase in Base
Revenue
Increase in
Billing Revenue
Residential Schedule 1 10.4%11.8%
General Service Schedules 11/12 2.9%3.0%
Large General Service Schedules 21/22 10.4%10.8%
Extra Large General Service Schedule 25 2.9%3.0%
Clearwater Paper Schedule 25P 2.8%2.9%
Pumping Service Schedules 31/32 10.4%10.9%
Street & Area Lights Schedules 41-48 2.9%2.9%
Overall 8.0%8.7%
should receive 35% of the overall percentage base rate changes. Schedules 1, 21/22 and 31/32
should receive 130% of the overall percentage base rate changes and the remaining revenue
requirement will be spread to Schedules 11/12, 25, and Street and Area Lights. For natural gas,
the Settling Parties agreed to apply the margin increase on September 1, 2023 and September 1,
2024 solely to Schedule 101.
20. Rate Design. The Settling Parties agree to the rate design changes8 proposed by
the Company in Mr. Miller’s direct testimony for the September 1, 2023, and September 1, 2024,
base rate increases with two exceptions. The basic charge for Schedule 31/32 will increase from
$13.00 to $18.00 in Rate Year 1 and from $18.00 to $20.00 in Rate Year 2. Also, the primary
voltage discount will increase from $0.20 per kW to $0.30 per kW in Rate Year 1, and from $0.30
per kW to $0.40 per kW in Rate Year 2 for all applicable rate schedules. Appendix F provides a
summary of the current and revised rates and charges (as per the Settlement) for electric and natural
gas service.
21. Resulting Percentage Change by Electric Service Schedule. The following tables
reflect the agreed-upon percentage change by schedule for electric service:

8 This includes an increase in the residential basic charge from $7.00 to $15.00 in Rate Year 1 and $15.00 to $20.00
in Rate Year 2, for both electric and natural gas.
ATTACHMENT 1 EXHIBIT 19
Effective September 1, 2023 (Rate Year 1)
Increase in Increase in
Rate Schedule Margin Revenue Billing Revenue
General Service Schedule 101 3.3%1.6%
Large General Service Schedules 111/112 0.0%0.0%
Interrupt. Sales Service Schedules 131/132 0.0%0.0%
Transportation Service Schedule 146 0.0%0.0%
Overall 2.7%1.2%
Effective September 1, 2024 (Rate Year 2)
Rate Schedule
Increase in Base
Revenue
Increase in
Billing Revenue
Residential Schedule 1 1.9%2.1%
General Service Schedules 11/12 0.4%0.5%
Large General Service Schedules 21/22 1.9%1.9%
Extra Large General Service Schedule 25 0.4%0.5%
Clearwater Paper Schedule 25P 0.5%0.5%
Pumping Service Schedules 31/32 1.9%2.0%
Street & Area Lights Schedules 41-48 0.4%0.4%
Overall 1.4%1.6%
Effective September 1, 2024 (Rate Year 2)
Increase in Increase in
Rate Schedule Margin Revenue Billing Revenue
General Service Schedule 101 0.01%0.00%
Large General Service Schedules 111/112 0.00%0.00%
Interrupt. Sales Service Schedules 131/132 0.00%0.00%
Transportation Service Schedule 146 0.00%0.00%
Overall 0.01%0.00%

22. Resulting Percentage Increase by Natural Gas Service Schedule. The following
tables reflect the agreed-upon percentage increase by schedule for natural gas service:

23. Primary Voltage Discount – Avista agrees to conduct a Primary Voltage Discount
study prior to its next general rate case filing. The purpose of the study will be to inform the proper
Primary Voltage Discount levels in the Company’s next general rate case.
ATTACHMENT 1 EXHIBIT 19
24. Schedule 111 Rate Design – Avista agrees to evaluate the rate design of Schedule
111, including the minimum charge level, and include any changes or modification in its next
general rate case filing.

IV. OTHER GENERAL PROVISIONS
25. The Settling Parties agree that this Stipulation represents a compromise of the
positions of the Settling Parties in this case. As provided in RP 272, other than any testimony filed
in support of the approval of this Stipulation, and except to the extent necessary for a Settling Party
to explain before the Commission its own statements and positions with respect to the Stipulation,
all statements made and positions taken in negotiations relating to this Stipulation shall be
confidential and will not be admissible in evidence in this or any other proceeding, unless all
Settling Parties to the negotiation agree to the contrary in writing.
26. The Settling Parties submit this Stipulation to the Commission and recommend
approval in its entirety pursuant to RP 274. Settling Parties shall support this Stipulation before
the Commission, and no Settling Party shall appeal a Commission Order approving the Stipulation
or an issue resolved by the Stipulation. If this Stipulation is challenged by any person not a party
to the Stipulation, the Settling Parties to this Stipulation reserve the right to file testimony, cross-
examine witnesses and put on such case as they deem appropriate to respond fully to the issues
presented, including the right to raise issues that are incorporated in the settlement terms embodied
in this Stipulation. Notwithstanding this reservation of rights, the Settling Parties to this Stipulation
agree that they will continue to support the Commission’s adoption of the terms of this Stipulation.
27. If the Commission rejects any part or all of this Stipulation or imposes any
additional material conditions on approval of this Stipulation, each Settling Party reserves the right,
upon written notice to the Commission and the other Parties to this proceeding, within 14 days of
ATTACHMENT 1 EXHIBIT 19
the date of such action by the Commission, to withdraw from this Stipulation. In such case, no
Settling Party shall be bound or prejudiced by the terms of this Stipulation, and each Settling Party
shall be entitled to seek reconsideration of the Commission's order, file testimony as it chooses,
cross-examine witnesses, and do all other things necessary to put on such case as it deems
appropriate. In such case, the Settling Parties immediately will request the prompt reconvening of
a prehearing conference for purposes of establishing a procedural schedule for the completion of
the case, in accordance with law.
28. The Settling Parties agree that this Stipulation is in the public interest and that all
of its terms and conditions are fair, just and reasonable.
29. No Settling Party shall be bound, benefited or prejudiced by any position asserted
in the negotiation of this Stipulation, except to the extent expressly stated herein, nor shall this
Stipulation be construed as a waiver of the rights of any Settling Party unless such rights are
expressly waived herein. Execution of this Stipulation shall not be deemed to constitute an
acknowledgment by any Settling Party of the validity or invalidity of any particular method, theory
or principle of regulation or cost recovery. No Settling Party shall be deemed to have agreed that
any method, theory or principle of regulation or cost recovery employed in arriving at this
Stipulation is appropriate for resolving any issues in any other proceeding in the future. No findings
of fact or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
30. The obligations of the Settling Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
31. This Stipulation may be executed in counterparts and each signed counterpart shall
constitute an original document.
ATTACHMENT 1 EXHIBIT 19
ATTACHMENT 1 EXHIBIT 19
DATED this ____ day of June, 2023.
Avista Corporation
By:
David J. Meyer
Attorney for Avista Corporation
Idaho Public Utilities Commission Staff
By:
Chris Burdin
Deputy Attorney General
Clearwater Paper Corporation
By:
Peter Richardson
Attorney for Clearwater Paper
Corporation
Idaho Forest Group LLC
By:
Andrew Moratzka
Attorney for Idaho Forest Group LLC
Walmart, Inc.
By:
Justina A. Caviglia
Attorney for Walmart Inc.
ATTACHMENT 1 EXHIBIT 19
DATED this day of June,2023
Avista Corporation Idaho Public Utilities Commission Staff
Chris Burdin
Deputy Attomey General
Idaho Forest Group LLC
By:
By:
By
By
David J. Meyer
Attorney for Avista Corporation
C
(
Peter l7 T?
Attorney for
Corporation
Vy'almart, Inc.
By:
Justina A. Caviglia
Attorney for Walmart Inc
Andrew Moratzka
Attomey for ldaho Forest Group LLC
STIPULATION AND SETTLEMENT _ AVU-E-23-OI & AVU.G-23-01 Page 22
ATTACHMENT 1 EXHIBIT 19
ATTACHMENT 1 EXHIBIT 19
DATED this day of June, 2023.
Avista Corporation Idaho Public Utilities Commission Staff
By: By:
David J. Meyer Chris Burdin
Attorney for Avista Corporation Deputy Attorney General
Clearwater Paper Corporation Idaho Forest Group LLC
By: By:
Wal
By.
Peter Richardson
Attorney for Clearwater Paper
Corporation
a A. Ca
Attorney fo art Inc.
Andrew Moratzka
Attorney for Idaho Forest Group LLC
STIPULATION AND SETTLEMENT - AVU-E-23-01 & AVU-G-23-01 Page 22
ATTACHMENT 1 EXHIBIT 19
APPENDIX A
ATTACHMENT 1 EXHIBIT 19
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 $2,442,750Remove 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)$24.50 /MWh
(1) Multiply number by ROO current production/transmission allocation ratio of 34.47%(2) Power Supply Expense Subtotal per Case AVU E-21-01, adjusted for: 1) 90% Palouse wind and Rattlesnake Flats and 2) remove Columbia Basin Hydro Transmission Project, per Settlement.(3) Transmission Revenue per Case AVU E-21-01 for Settlement Revenue Requirement.(4) Twelve months ended June 30, 2022 normalized monthly retail sales.
Appendix A Page 1 of 1
ATTACHMENT 1 EXHIBIT 19
APPENDIX B
ATTACHMENT 1 EXHIBIT 19
OTHERRESIDENTIAL GENERAL SVC. LG. GEN. SVC. PUMPING SERVICE
TOTAL SCHEDULE 1 SCH. 11,12 SCH. 21,22 SCH. 31, 32 SCHEDULES
1 Total Normalized Test Year Revenue 275,654,000$ 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 Group15 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 1,381,277 310,06219 Average Basic Charge $15.00 $33.36
20 Average Fixed Production and Transmission Rate per kWh (Line 6B / Line 4)$0.02822 $0.02489
Excluded From
Fixed Cost
Adjustment
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Electric
AVU-E-23-01 Year 1 Rates Effective 09/01/2023
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX B  Page 1 ‐ Baseline
ATTACHMENT 1 EXHIBIT 19
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 96,623,209$ 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
ATTACHMENT 1 EXHIBIT 19
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 Bills41 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
4950 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
ATTACHMENT 1 EXHIBIT 19
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 $0.35910
770
771 Revenue to Cost Ratio at Proposed Rates 1.00 1.00 1.00 0.99 1.00 1.05 0.96 1.11
772 Current Revenue to Proposed Cost Ratio 0.93 0.90 0.97 0.90 0.97 1.02 0.87 1.08
773
774 Target Revenue Change 22,134,000 14,431,000 1,364,000 5,433,000 681,000 -415,000 936,000 -296,000
775 Proposed Revenue Change 22,134,000 14,059,000 1,266,000 4,909,000 598,000 536,000 649,000 117,000
776 Proposed Variance from Unity 0 372,000 98,000 524,000 83,000 -951,000 287,000 -413,000
File: IDElec COS RY 1 Settlement Case AVU-E-23-01.xlsm / Summary
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX B  Page 4 ‐ Cost of Service
ATTACHMENT 1 EXHIBIT 19
AVISTA UTILITIES
Revenue Conversion Factor
Idaho ‐ Electric System
TWELVE MONTHS ENDED JUNE 30, 2022
Line 
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2   Uncollectibles 0.001795 0.001795
3   Commission Fees 0.001982 0.001982
4   Idaho Income Tax 0.000000
5     Total Expenses 0.003777 0.003777
6 Net Operating Income Before FIT 0.996223 0.996223
7   Federal Income Tax @ 21% 0.209207
8 REVENUE CONVERSION FACTOR 0.787016
9 Gross Up Factor for Revenue Related Expenses 1.0038
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX B  Page 5 ‐ Rev Conversion Factor
ATTACHMENT 1 EXHIBIT 19
APPENDIX C
ATTACHMENT 1 EXHIBIT 19
OTHER RESIDENTIAL GENERAL SVC. LG. GEN. SVC. PUMPING SERVICE
TOTAL SCHEDULE 1 SCH. 11,12 SCH. 21,22 SCH. 31, 32 SCHEDULES
1 Total Normalized Test Year Revenue 275,654,000$ 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 $0.02489
Excluded From
Fixed Cost
Adjustment
Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Electric
AVU-E-23-01 Year 2 Rates Effective 09/01/2024
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX C  Page 1 ‐ Baseline
ATTACHMENT 1 EXHIBIT 19
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 92,390,544$ 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
ATTACHMENT 1 EXHIBIT 19
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 Bills41 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
4950 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
ATTACHMENT 1 EXHIBIT 19
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 $0.37504
770
771 Revenue to Cost Ratio at Proposed Rates 1.00 1.00 0.99 0.99 0.99 1.05 0.96 1.07
772 Current Revenue to Proposed Cost Ratio 0.99 0.98 0.98 0.97 0.98 1.04 0.94 1.06
773
774 Target Revenue Change 4,305,011 2,477,006 768,002 1,367,002 334,001 -820,999 427,000 -247,000
775 Proposed Revenue Change 4,305,011 2,751,006 233,002 965,002 109,001 99,001 127,000 21,000
776 Proposed Variance from Unity 11 -273,994 535,002 402,002 225,001 -919,999 300,000 -268,000
File: IDElec COS RY2 Settlement Case AVU-E-23-01.xlsm / Summary
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX C  Page 4 ‐ Cost of Service
ATTACHMENT 1 EXHIBIT 19
AVISTA UTILITIES
Revenue Conversion Factor
Idaho ‐ Electric System
TWELVE MONTHS ENDED JUNE 30, 2022
Line 
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2   Uncollectibles 0.001795 0.001795
3   Commission Fees 0.001982 0.001982
4   Idaho Income Tax 0.000000
5     Total Expenses 0.003777 0.003777
6 Net Operating Income Before FIT 0.996223 0.996223
7   Federal Income Tax @ 21% 0.209207
8 REVENUE CONVERSION FACTOR 0.787016
9 Gross Up Factor for Revenue Related Expenses 1.0038
CASE NO. AVU‐E‐23‐01 SETTLEMENT STIPULATION APPENDIX C  Page 5 ‐ Rev Conversion Factor
ATTACHMENT 1 EXHIBIT 19
APPENDIX D
ATTACHMENT 1 EXHIBIT 19
GENERAL LARGE GENERAL OTHER
SERVICE SERVICE SERVICE
TOTAL SCHEDULE 101 SCH. 111/112 SCHEDULES
1 Total Staff Adjusted Normalized Test Year Revenue 46,159,000$ 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 $81.74
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Natural Gas
AVU-G-23-01 Year 1 Rates Effective 09/01/2023
Fixed Production and Underground Storage
Rate per Therm
Fixed Production and Underground Storage
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX D Page 1 ‐ Baseline
ATTACHMENT 1 EXHIBIT 19
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 23,186,665$ 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
ATTACHMENT 1 EXHIBIT 19
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
373839 Normalized Test Year Customer Bills40 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
4748 Test Year Average Usage per Customer49 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
ATTACHMENT 1 EXHIBIT 19
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 $0.10086
50 Margin to Cost Ratio at Proposed Rates 1.00 0.98 1.12 0.00 1.27
51 Current Margin to Proposed Cost Ratio 0.97 0.95 1.12 0.00 1.27
Company RY1
Settlement Case
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX D Page 4 ‐ Cost of Service
ATTACHMENT 1 EXHIBIT 19
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELVE MONTHS ENDED JUNE 30, 2022
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.001795 0.001795
3 Commission Fees 0.001982 0.001982
4 Idaho State Income Tax 0.000000 0
5 Total Expenses 0.003777 0.003777
6 Net Operating Income Before FIT 0.996223 0.996223
7 Federal Income Tax @ 21%0.209207
8 REVENUE CONVERSION FACTOR 0.787016
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX D Page 5 ‐ Conversion Factor
ATTACHMENT 1 EXHIBIT 19
APPENDIX E
ATTACHMENT 1 EXHIBIT 19
GENERAL LARGE GENERAL OTHER
SERVICE SERVICE SERVICE
TOTAL SCHEDULE 101 SCH. 111/112 SCHEDULES
1 Total Staff Adjusted Normalized Test Year Revenue 46,159,000$ 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 $71.21
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Natural Gas
AVU-G-23-01 Year 2 Rates Effective 09/01/2024
Fixed Production and Underground Storage Rate
per Therm
Fixed Production and Underground Storage
AVU‐G‐23‐01 SETTLEMENT STIPULATION APPENDIX E Page 1 ‐ Baseline
ATTACHMENT 1 EXHIBIT 19
Line
No. Source Residential Non-Residential
Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 17,791,220$ 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
ATTACHMENT 1 EXHIBIT 19
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
373839 Normalized Test Year Customer Bills40 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
4748 Test Year Average Usage per Customer49 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
ATTACHMENT 1 EXHIBIT 19
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
ATTACHMENT 1 EXHIBIT 19
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
ATTACHMENT 1 EXHIBIT 19

APPENDIX F
ATTACHMENT 1 EXHIBIT 19
Effective September 1, 2023
Base Tariff Settlement Base Tariff Base Total Billed Percent Total Billed Percent
Revenue Percentage 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 Billed
No.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
ATTACHMENT 1 EXHIBIT 19
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 1
Basic 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 $0.09350
All over 3,650 kWhs $0.06513 ($0.00217)$0.06296 $0.00041 $0.06337 $0.06554
Demand 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 21
Energy 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 $500.00
Over 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 25
Energy 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 $16,000
Over 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 25P
Energy 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 31
Basic Charge $13.00 $13.00 $5.00 $18.00 $18.00
Energy 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
ATTACHMENT 1 EXHIBIT 19
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 1
Basic 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 $0.09211
All over 3,650 kWhs $0.06554 ($0.00217)$0.06337 ($0.00096)$0.06241 $0.06458
Demand 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 21
Energy 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 $525.00
Over 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 25
Energy 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 $17,000
Over 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 25P
Energy 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 31
Basic Charge $18.00 $18.00 $2.00 $20.00 $20.00
Energy 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
ATTACHMENT 1 EXHIBIT 19
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
ATTACHMENT 1 EXHIBIT 19
Proposed
Present Base Present General Proposed Base
Distribution 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 101
Basic 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 $0.32368
1,000 - 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 $0.17764
Minimum Charge:
per month $102.27 $102.27 ($20.53)$81.74 $81.74
per 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
ATTACHMENT 1 EXHIBIT 19
Proposed
Present Base Present General Proposed Base
Distribution 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 101
Basic 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 $0.33451
1,000 - 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 $0.18358
Minimum Charge:
per month $81.74 $81.74 ($10.53)$71.21 $71.21
per 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
ATTACHMENT 1 EXHIBIT 19