HomeMy WebLinkAbout20240319Decision Memo.pdfDECISION MEMORANDUM 1
DECISION MEMORANDUM
TO: COMMISSIONER ANDERSON
COMMISSIONER HAMMOND
COMMISSIONER LODGE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: DAYN HARDIE
DEPUTY ATTORNEY GENERAL
DATE: MARCH 19, 2024
SUBJECT: IN THE MATTER OF AVISTA’S APPLICATION FOR AN ACCOUNTING
ORDER APPROVING THE DEPRECIATION AND AMORTIZATION
RATES FOR ITS OUTAGE MANAGEMENT SYSTEM AND ADVANCED
DISTRIBUTION MANAGEMENT SYSTEM SOFTWARE
INVESTMENTS; CASE NO. AVU-E-24-04
On March 5, 2024, Avista Corporation dba Avista Utilities (“Company”), applied for an
accounting order authorizing the Company to use a 15-year depreciable life for certain software
investments to be transferred to plant in 2025. The software investments relate to the Company’s
Outage Management System and Advanced Distribution Management System, and will be useful
beyond the five-year amortization period authorized for software assets.
STAFF RECOMMENDATION
Staff has reviewed the Company’s Application and recommends the Commission issue a
Notice of Application and Notice of Modified Procedure establishing a May 22, 2024, public
comment deadline and a May 29, 2024, reply comment deadline.
COMMISSION DECISION
Does the Commission wish to issue a Notice of Application and Notice of Modified
Procedure establishing a May 22, 2024, public comment deadline and a May 29, 2024, reply
comment deadline?
_____________________________
Dayn Hardie
Deputy Attorney General
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