20230801Decision 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: AUGUST 1, 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. On April 27, 2023, the
Commission issued a Notice of Modified Procedure setting an August 8, 2023, comment deadline,
and an August 15, 2023, reply comment deadline. Order No. 35754.
On July 13, 2023, Commission Staff (“Staff”) and the Company participated in a settlement
conference. Based upon that settlement conference, Staff believes that a settlement has been
DECISION MEMORANDUM 2
reached in principle; however, at this time a Proposed Settlement is not yet ready to file with the
Commission for approval, and the comment deadlines are approaching.
STAFF REQUEST
Staff requests that the Commission vacate the existing comment deadlines until such time
as either a Proposed Settlement is filed, or Staff informs the Commission that a Proposed
Settlement will not be filed; at which time the Commission may reschedule the comment deadlines.
COMMISSION DECISION
Does the Commission wish to vacate the existing comment deadlines?

__________________________
Chris Burdin
Deputy Attorney General

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