20230425Decision Memo.pdf

DECISION MEMORANDUM 1
DECISION MEMORANDUM

TO: COMMISSIONER ANDERSON
COMMISSIONER HAMMOND
COMMISSIONER LODGE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL

FROM: CHRIS BURDIN
DEPUTY ATTORNEY GENERAL

DATE: APRIL 25, 2023

SUBJECT: IN THE MATTER OF THE APPLICATION OF AVISTA CORPORATION,
D/B/A AVISTA UTILITIES, REQUESTING AUTHORITY TO REVISE ITS
ELECTRIC AND NATURAL GAS BOOK DEPRECIATION RATES AND
AUTHORIZE DEFERRED ACCOUNTING TREATMENT FOR
DIFFERENCE IN DEPRECIATION EXPENSE; CASE NOS. AVU-E-23-02,
AVU-G-23-02.

On February 22, 2023, Avista Corporation, doing business as Avista Utilities
(“Company”), filed an application (“Application”) with the Idaho Public Utilities Commission
(“Commission”), for approval of a proposed change to electric and natural gas book depreciation
rates. The Company also requests 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 these
dockets. The Company requests that the Application be processed by Modified Procedure through
the use of written comments.
On March 15, 2023, the Commission issued a Notice of Application and Notice of
Intervention Deadline. Order No. 35709. No parties intervened.
STAFF RECOMMENDATION
Staff recommends the Commission issue a Notice of Modified Procedure establishing an
August 8, 2023, initial comment deadline, and an August 15, 2023, Company reply comment
deadline.

DECISION MEMORANDUM 2
COMMISSION DECISION
Does the Commission wish to issue a Notice of Modified Procedure establishing an August
8, 2023, Staff and Intervenor comment deadline, and an August 15, 2023, Company reply comment
deadline?

__________________________
Chris Burdin
Deputy Attorney General

I:\Legal\ELECTRIC\AVUE2302_G2302_Dep Rates\memos\AVUEG2302_dec2_cb.docx