2023Annual Report Gas.pdf

Avista Corp.
2023
IDAHO
State Natural Gas Annual Report
(IC 61-405)

IDAHO STATE NATURAL GAS ANNUAL REPORT
Name of Respondent Avista Corporation
This report is(original, resubmission) Original
Date of report 4/17/2024 s�
Year/period of report 2023/Q4
i
I

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
❑ A Resubmission 4/17/2024
STATEMENT OF UTILITY OPERATING INCOME-IDAHO
Instructions
1. For each account below,report the amount attributable to the state of Idaho based on Idaho jurisdictional Results of Operations.
2. Provide any necessary important notes regarding this statement of utility operating income in a footnote in the available space at the bottom of this
TN
Refer to TOTAL SYSTEM-IDAHO
Account Form 2 Current Year Prior Year
Page
(a) (b) (C) (d)
1 UTILITY OPERATING INCOME
2 Operating Revenues(400) 300-301 512,985,949 520.101,035
3 ODerating Expenses
4 ODeration Expenses(401) 317-325 3367497.110 357,2177159
5 Maintenance Expenses 402 317-325 26.436,728 30,289,738
6 DeDreciation Expense(403) 336-338 59.081.789 56.478.034
7 Depreciation Expense for Asset Retirement Costs 403.1 336-336 -
8 Amortization&Depletion of Utility Plant(404-405) 336-338 16.655.751 15.348.086
9 Amortization of Utility Plant Acquisition Adjustment(406) 336-338 -
10 Amort.of Property Losses,Unrecov Plant and Regulatory Study Costs 407
11 Amortization of Conversion Expenses(407) - -
12 Regulatory Debits 407.3 4.166,247 3,282.261
13 (Less)Regulatory Credits 407.4) 15.806.967) (17.696.983)
14 Taxes Other Than Income Taxes 408.1 262-263 17,147.479 19,620,560
15 lincome Taxes-Federal(409.1) 262-263 (303.077) (1.332.381
16 -Other(409.1) 262-263
17 Provision for Deferred Income Taxes(410.1) 234-235 (9.010.501) (10.417.490)
18 (Less)Provision for Deferred Income Taxes-Cr.(411.1) 234-235 -
19 Investment Tax Credit Adjustment-Net 411.4) (172.197) (172.585)
20 (Less)Gains from Disposition of Utility Plant(411.6)
21 Losses from Disposition Of Utility Plant 411.7)
22 (Less)Gains from Disposition of Allowances 411.8)
23 Losses from Disposition of Allowances 411.9
24 Accretion Expense(411.10) - -
25 TOTAL Utility Operating Expenses(Total of line 4 through 24 434,692,362 452,616,399
26 Net Utility Operating Income(Total line 2 less 25 78.293.587 67.484.636
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.114-115

{
C
/ Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation XO An Original mm/dd/yyyy End of 2023/Q4
0 A Resubmission 4/17/2024
STATEMENT OF UTILITY OPERATING INCOME-IDAHO
Instructions
page or in a separate schedule.
f 3. Explain in a footnote if the previous years figures are different from those reported in prior reports
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Line
Current Year Prior Year Current Year Prior Year Current Year Prior Year No.
(e) (f) (9) (h)
_ 1
391.413,522 395.962.215 121,572427 124.138,820 2
3
243,415.359 263.694.228 93,081,751 93,522,931 4
23,316,905 27 030,605 3,119,823 3,259.133 5
/ 49,909,930 47,881,160 9.171.859 8,596;874 6
l 7
( 13 551.081 12.812,222 3,104.670 2.535.864 8
9
10
11
31902,138 3.044,087 264,109 238,174 12
(12,808,982) (16,046,960) (2.997.985) (1,650,023 13
13 765,709 16.257.241 3.381.770 3,363,319 14
(594.238) 620.888) 291,161 (711.493) 15
{ -(8,745,603) (11,021.436) 898 603 - 16
(264, ,946 17
- 18
(172.197) (172.585) 19
2A
21
{ 22
23
24
325 540,102 342,857,674 109.152,260 109.758.725 25
65.873.420 53.104.541 12,420,167 14,380,095 26
c
c
t
c
c
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t
` IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.IDA 14-115
r

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION,AMORTIZATION AND DEPLETION-IDAHO
Instructions
1. Report below the original cost of utility plant in service necessary to furnish utility service to customers in the state of Idaho,and the
accumulated provisions for depreciation,amortization,and depletion attributable to that plant in service.
2. Report in column(c)the amount for electric function,in column(d)the amount for gas function,in columns(e),(f),and(g)report other(specify),
Line Total Company
No. Account End of Current Year Electric
(a) (b) (c)
1 Utility Plant
2 In Service
3 Plant in Service(Classified) 2.381.567.830 1.828.433.015
4 Property Under Capital Leases 20,693.174
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 Total(Total lines 3 through 7) 2.402.261.004 1.828.433.015
9 Leased to Others -
10 Held for Future Use 1.605.077 1.424.181
11 Construction Work in Progress 52,920,283 42,1687225
12 Acquisition Adiustments -
13 Total UtilityPlant Total lines 8 through 12) 21456.7861364 1,872,025.421
14 Accumulated Provision for Depreciation,Amortization.and Depletion 909,802.349 701.885,368
15 Net Utility Plant(Line 13 less line 14) 1,546,984.015 1.170.140.053
16 Detail of Accumulated Provision for Depreciation.Amortization,and Depletion
17 In Service
18 Depreciation 84"7,030.071 689.452.842
19 Amortization and Depletion of Producing Natural Gas Lands/Land Rights -
20 Amortization of Underground Storage Lands/Land Rights
21 Amortization of Other Utilitv Plant 62.772.278 12.432.526
22 Total Total lines 18 through 21 909.802.349 701.885.368
23 Leased to Others
24 Depreciation -
25 Amortization and Depletion
26 Total Leased to Others
27 Held for Future Use
28 Depreciation -
29 Amortization
30 Total Held for Future Use
31 Abandonment of Leases(Natural Gas)
32 Amortization of Plant Acquisition Adjustment -
33 Total Accumulated Provision(Total lines 22.26.30.31.32) 909.802.349 701.885.368
(1)Common Property Under Capital Leases are comprised of ROU Assets
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-406) G.I13.200-201

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation � An Original mm/dd/yyyy End of 2023/Q4
_A
A Resubmission 4/17/2024
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION,AMORTIZATION AND DEPLETION-IDAHO
Instructions
and in column(h)common function.
3. In order to accurately reflect utility plant in service necessary to furnish utility service to customers in the state of Idaho,electric and gas
f plant not directly assigned is allocated to the state of Idaho as appropriate and included in column(c)and(d).
Line
Gas Other(Specify) Other(Specify) Other(Specify) Common No.
(d) (e) M (g) (h)
1
2
343,939,061 209.195.754 3
20,693;174 4
5
6
7
343,939,061 229,888.928 8
9
180,896 10
849,875 9,902,183 11
12
344,969,832 239.7917111 13
119.590.830 88,326,151 14
225.379,002 151.464.960 15
16
17
119,335,451 38,241,778 18
19
20
255.379 50,084,373 21
119,590,830 88.326.151 22
23
24
25
26
27
28
29
30
31
32
119,590.830 88,326,151 33
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.200-201

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation TJ An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)
Instructions
1. Report below the original cost of gas plant in service necessary to furnish natural gas utility service to customers in the state of Idaho.
Include gas plant not directly assigned as allocated to the state of Idaho.
2. In addition to Account 101,Gas Plant in Service(Classified),this page and the next include Account 102,Gas Plant Purchased or Sold;Account
103,Experimental Gas Plant Unclassified;and Account 106,Completed Construction Not Classified-Gas.
3. Include in column(c)or(d),as appropriate,corrections of additions and retirements for the current or preceding year.
4. For revisions to the amount of initial asset retirement costs capitalized,include by primary plant account increases in column(c),additions,and
reductions in column(e),adjustments.
5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such amounts.
6. Classify Account 106 according to prescribed accounts,on an estimated basis if necessary,and include the entries in column(c). Also to be included
in column(c)are entries for reversals of tentative distributions of prior year in column(b). Likewise,if the respondent has a significant amount of plant
retirements which have not been classified to primary accounts at the end of the year,include in column(d)a tentative distribution of such retirements,
on an estimated basis,with appropriate contra entry to the account for accumulated depreciation provision. Include also in column(d)distributions of
Line Balance
No. Account Beginning of Year Additions
(a) (b) (c)
1 INTANGIBLE PLANT
2 301 Organization
3 302 Franchises and Consents -
4 303 Miscellaneous Intangible Plant 853.161 68.165
5 TOTAL Intangible Plant(Total of lines 2.3,and 4) 853.161 68,165
6 PRODUCTION PLANT
7 Natural Gas Production and Gathering Plant
8 325.1 Producing Lands - -
9 325.2 Producing Leaseholds
10 325.3 Gas Rights
11 325.4 Riahts-of-Wav
12 325.5 Other Land and Land Rights
13 326 Gas Well Structures
14 327 Field Compressor Station Structures
15 1 328 Field Measuring and Regulating Station Equipment
16 329 Other Structures
17 330 Producing Gas Wells-Well Construction
18 331 Producing Gas Wells-Well Equipment -
19 332 Field Lines
20 333 Field Compressor Station Equipment
21 334 Field Measuring and Regulating Station Equipment
22 1 335 Drilling and Cleaning Equipment
23 336 Purification Equipment
24 337 Other Eauipment
25 338 Unsuccessful ExDloration and Development Costs
26 339 Asset Retirement Costs for Natural Gas Production and Gathering Plant
27 TOTAL Natural Gas Production and Gathering Plant(Total of lines 8 through 26)
28 Products Extraction Plant
29 1 340 Land and Land Rights
30 341 Structures and Improvements
31 342 Extraction and Refining Equipment
32 343 Pipe Lines
33 344 Extracted Products Storage Equipment
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.204-205

l '
( Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation X❑ An Original mm/dd/yyyy End of 2023/Q4
O A Resubmission 4/17/2024
GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)
Instructions
these tentative classifications in columns(c)and(d),including the reversals of the prior year's tentative account distributions of these amounts. Careful
F observance of these instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent's plant
actually in service at end of year.
7. Show in column(f)reclassifications or transfers within utility plant accounts. Include also in column(f)the additions or reductions of primary account
Classifications arising from distribution of amounts initially recorded in Account 102;include in column(e)the amounts with respect to accumulated
provision for depreciation,acquisition adjustments,etc.,and show in column(f)only the offset to the debits or credits distributed in column(f)to primary
account classifications.
8.For Account 399,state the nature and use of plant included in this account,and,if substantial in amount,submit a supplementary statement showing
( subaccount classification of such plant conforming to the requirement of these pages.
9.For each account comprising the reported balance and changes in Account 102,state the property purchased or sold,name of vendor or purchase,and
date of transaction. If proposed journal entries have been filed as required by the Uniform System of Accounts,give also the date of such filing.
{ Balance Line
Retirements Adjustments Transfers End of Year No.
(d) (a) (f) (g)
1
2
3
165,267 1,086,593 4
{ 165.267 1,086,593 5
6
7
8
9
10
11
12
( 13
14
15
16
17
18
19
20
t 21
22
23
24
25
26
1, 27
28
29
30
31
32
33
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IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.204-205

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation XD An Original mm/dd/yyyy End of 2023/Q4
0 A Resubmission 4/17/2024
GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)(Continued)
Line Balance
No. Account Beginning of Year Additions
(a) (b) (c)
34 345 Compressor Equipment
35 346 Gas Measuring and Regulating Equipment
36 347 Other Equipment _
37 348 Asset Retirement Costs for Products Extraction Plant
38 TOTAL Products Extraction Plant(Total of lines 29 through 37
39 TOTAL Natural Gas Production Plant(Total lines 27 and 38)
40 Manufactured Gas Production Plant Submit Supplementary Schedule
41 TOTAL Production Plant(Total lines 39 and 40)
42 NATURAL GAS STORAGE AND PROCESSING PLANT
43 Underground Storage Plant
44 350.1 Land 359,995
45 350.2 Rights-of-Way 20,846
46 351 Structures and Improvements 902,870
47 352 Wells 7.408.840
48 352.1 Storage Leaseholds and Rights
49 352.2 Reservoirs
50 1 352.3 Non-recoverable Natural Gas
51 353 Lines 649,548
52 354 Compressor Station Equipment 4,851.595
53 355 Other Equipment 626.609
54 356 Purification Equipment 171.993
55 357 Other Equipment 946.484
56 358 Asset Retirement Costs for Underground Storage Plant
57 ITOTAL Underground Storage Plant 15.938,780
58 Other Storage Plant
59 360 Land and Land Riqhts
60 361 Structures and Improvements
61 362 Gas Holders
62 363 Purification Equipment
63 363.1 Liquefaction Equipment
64 ,363.2 Vaporizing Equipment
65 363.3 Compressor Equipment
66 363.4 Measuring and Regulatinq Equipment
67 363.5 Other Equipment
68 363.6 Asset Retirement Costs for Other Storaqe Plant
69 TOTAL Other Storage Plant Total of lines 58 through 68
70 Base Load Liquefied Natural Gas Terminaling and Processing Plant
71 364.1 Land and Land Rights
72 364.2 Structures and Improvements
73 364.3 LNG Processing Terminal Equipment
74 364.4 LNG Transportation Equipment
75 364.5 Measuring and Requlatinq Equipment
76 364.6 Compressor Station Equipment
77 364.7 Communications Equipment
78 364.8 Other Equipment
79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas _
TOTAL Base Load Liquefied Natural Gas Terminaling and Processing Plant(Total lines 71
80 through 79)
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G ID.206-207

f Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
f 0 A Resubmission 4/17/2024
GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)(Continued)
f
Balance Line
Retirements Adjustments Transfers End of Year No-
(d) (e) M (g)
- 34
35
C - 36
37
I I 38
39
C 40
41
42
43
E 18,021 378.016 44
271 21,117 45
122.134 1.025.004 46
206,684 7,615.524 47
48
- 49
- - 50
8.441 657,989 51
173.452 5.025.047 52
118.547 745,156 53
2.235 174.228 54
122,703 1,069,187 55
56
772,488 16.711.268 57
58
t - - 59
60
61
62
63
64
65
66
t 67
68
69
70
71
72
- 73
74
75
76
77
78
79
- 80
t
l
l
l
l
l
1 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.206-207

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
0 A Resubmission 4/17/2024
GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)(Continued)
Line Balance
No. Account Beginning of Year Additions
(a) (b) (c)
81 TOTAL Natural Gas Storage and Processing Plant(Total of lines 57,69 and 80) 15,938.780
82 TRANSMISSION PLANT
83 365.1 Land and Land Rights -
84 365.2 Rights-of-Way
85 366 Structures and Improvements -
86 367 Mains
87 368 Compressor Station Equipment
-
88 369 Measuring and Regulating Station Equipment - -
89 370 Communication Equipment -
90 1 371 Other Equipment - -
91 372 Asset Retirement Costs for Transmission Plant - -
92 TOTAL Transmission Plant(Total lines 83 through 91) - -
93 DISTRIBUTION PLANT
94 374 Land and Land Riqhts 205.025 6,015
95 375 Structures and Improvements 649,495 37,268
96 376 Mains 152.449,075 6.760.673
97 377 Compressor Station Equipment - -
98 378 Measuring and Regulating Station Equipment-General 2.678.268 147.274
99 379 Measuring and Regulating Station Equipment-City Gate 4,869,009 187,771
100 380 Services 106.454.913 6.388.935
101 381 Meters 32,276,336 537,008
102 382 Meter Installations - -
103 383 House Requlators
104 384 House Regulator Installations - -
1051 385 Industrial Measuring and Regulating Station Equipment 1.058.474 27.537
106 386 Other Property on Customers'Premises -
107 387 Other Equipment
108 388 Asset Retirement Costs for Distribution Plant - -
109 TOTAL Distribution Plant(Total lines 94 through 108) 300.640.595 14.092.481
110 GENERALPLANT
111 389 Land and Land Riahts
1121 390 Structures and Improvements
113 391 Office Furniture and Equipment 33,145 -
114 392 Transportation Equipment 4.339.475 42.971
115 393 Stores Equipment -
116 394 Tools.Shop,and Garage Equipment 1.706.581 214.821
117 395 Laboratory Equipment 71,975 -
118 396 Power ODerated Equipment 1.007.884 70.790
1191 397 Communication Equipment 339,425
120 398 Miscellaneous Equipment 173 -
121 Subtotal(Total of Lines 111 through 120 7.498.658 328.582
122 399 Other Tangible Property -
123 399.1 Asset Retirement Costs for General Plant -
124 TOTAL General Plant(Total of lines 121,122 and 123) 7,498.658 328,582
125 TOTAL(Accounts 101 and 106) 324.931.194 14.489,228
126 1 Gas Plant Purchased See Instruction 8
127 (Less)Gas Plant Sold(See Instruction 8
128 Experimental Gas Plant Unclassified
129 TOTAL Gas Plant in Service Total of lines 125 through 128) 324,931,194 14,489,228
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.208-209

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation X� An Original mm/dd/yyyy End of 2023/Q4
F7 A Resubmission 4/17/2024
GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)(Continued)
Balance Line
Retirements Adjustments Transfers End of Year No.
772,488 16.711.268 81
82
- - 83
84
85
86
87
88
89
90
91
92
93
211,040 94
5.865 680.898 95
72,295 (2,772) 159,134.681 96
- - 97
14,978 2,810,564 98
14.914 5.041.866 99
16,308 - 112,827,540 100
236.130 4.069.707 36.646.921 101
- 102
103
- - 104
21,572 1,0641439 105
- 106
107
- - 108
382,062 4.0667935 318,417,949 109
110
- 111
112
- 2,511 35.656 113
173.141 48.658 4.257.963 114
- 115
71.643 92.142 1.941,901 116
- 5,329 77,304 117
25.327 16.485 1.069.832 118
2,719 3,703 340.409 119
- 13 186 120
272,830 168.841 7.723,251 121
- 122
- 123
272,830 168,841 7,723.251 124
654.892 5,173,531 343,939,061 125
- 126
127
128
654.892 5.173.531 343.939.061 129
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID,208-209

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
0 A Resubmission 4/17/2024
GAS STORED-IDAHO(Accounts 117.1,117.2,117.3,164.1,164.2,and 164.3)
Instructions
1. If during the year adjustments were made to the stored gas inventory reported in columns(d),(f),(g),and(h)(such as to correct cumulative
inaccuracies of gas measurements),explain in a footnote(in the available space at the bottom of this page or in a separate schedule)the reason for
the adjustments,the Dth and dollar amount of adjustment,and account charged or credited.
2. Report in column(a)all encroachments during the year upon the volumes designated as base gas,column(b),and system balancing gas,column(c),
and gas property recordable in the plant accounts.
3. State in a footnote,in the available space at the bottom of this page or in a separate schedule,the basis of segregation of inventory between current
and noncurrent portions. Also,state in a footnote the method used to report storage(i.e.,fixed asset method or inventory method).
Line Description (Account (Account Noncurrent (Account Current LNG LNG Total
No 117.1) 117.2) (Account 117.4) (Account (Account (Account
117.3) 1641) 164.2) 164.3)
(a) (b) (c) (d) (e) (f) (g) (h) (i)
1 Balance at beginning of year 1.831.648 8.942,997 10,774,645
2 as delivered to storage 7.870.106 7870.106
3 Gas withdrawn from storaae 10,796.071 10,796,071
4 Other debits and credits
5 Balance at end of vear M18381 6,017,032 7.848.680
6 Dth 2.769,657 3097909
7 Amount per Dth 2.17 2.53
(1) Fuel is accounted for within injections and withdrawal accounts.
(2) All gas reported is current working gas. Avista uses the inventory method to report all working gas stored.
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.220

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
0 A Resubmission 4/17/2024
r'
` GAS OPERATING REVENUES-IDAHO
Instructions
1. Report below natural gas operating revenues attributable to the state of Idaho for each prescribed account total in accordance with jurisdictional
Results of Operations.
2. Revenues in columns(b)and(c)include transition costs from upstream pipelines.
3.Other Revenues in columns(f)and(g)include reservation charges received by the pipeline plus usage charges,less revenues reflected in columns
(b)through(e). Include in columns(f)and(g)revenues for Accounts 480-495.
Revenues for Revenues for
Line Transition Costs GRI and ACA
No. Account and Take-or-Pa
Current Year Previous Year Current Year Previous Year
(a) (b) (c) (d) (e)
1 480 Residential Sales
2 481 Commercial and Industrial Sales
3 482 Other Sales to Public Authorities -
4 483 Sales for Resale (1)
5 484 Interdepartmental Sales
6 485 Intracomoanv Transfers
7 487 Forfeited Discounts
B 488 Miscellaneous Service Revenues
9 489.1 Revenues from Transportation of Gas for Others
through Gathering Facilities
10 489.2 Revenues from Transportation of Gas for Others
throuqh Transmission Facilities
11 489.3 Revenues from Transportation of Gas for Others
through Distribution Facilities
12 1489.4 Revenues from Storing Gas of Others
13 490 Sales of Products Extracted from Natural Gas
14 491 Revenues from Natural Gas Processed by Others
15 492 Incidental Gasoline and Oil Sales
16 493 Rent from Gas Property
17 494 Interdepartmental Rents
18 495 Other Gas Revenues (1)
19 tSubtotal
20 496 (Less)Provision for Rate Refunds
21 TOTAL
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.300-301

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation XQ An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
GAS OPERATING REVENUES-IDAHO
Instructions
4. If increases or decreases from previous year are not derived from previously reported figures,explain any inconsistencies in a footnote in the
available space at the bottom of this page or attached in a separate schedule.
5.See pages 108 in the FERC Form 2,Important Changes During the Quarter/Year,for information on major changes during the year,new service,
and important rate increases or decreases.
6. Report the revenue from transportation services that are bundled with storage services as transportation service revenue.
Other Total Dekatherm of
Revenues Operating Natural Gas Line
Revenues No.
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(f) (9) (h) (i) Q) (k)
72.147.956 60.766,427 72.147,956 60.766.427 5.830.500 6.324.202 1
35,204,699 29,407,613 35,204.699 29 407,613 3.510,534 3,873,808 2
3
13,465,971 30,050.414 13,465,971 30.050.414 6,588,650 61806,634 4
44,444 39,302 44,444 39,302 4,537 5,102 5
6
7
5.954 4.828 5.954 4.828 8
9
- - 10
677,076 534,751 677,076 534,751 5,680,275 5,573,612 11
12
13
14
15
16
17
26,328 3.335,484 26,328 3.335,484 18
121.572.427 124.138.820 121.572.427 124,138.820 19
20
121.572.427 124.138.820 121.572.427 124.138.820 21
(1) Sales for Resale and Deferred Exchange dollars are allocated based on the Washington/Idaho monthly commodity allocations used in
Results of Operations.
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61405) G ID 300-301

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation XD An Original mm/dd/yyyy End of 2023/Q4
0 A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
( Instructions
1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
1 1. PRODUCTION EXPENSES
2 A. Manufactured Gas Production
3 Manufactured Gas Production(Submit Supplemental Statement)
4 B. Natural Gas Production
5 1131. Natural Gas Production and Gathering
6 Operation
7 750 Operation Supervision and Engineering
8 751 Production Maps and Records
9 752 Gas Well Expenses
10 753 Field Lines Expenses
11 754 Field Compressor Station Expenses
12 755 Field Compressor Station Fuel and Power
13 756 Field Measurinq and Requlatinq Station Expenses
14 757 Purification Expenses
15 758 Gas Well Rovalties
16 759 Other Expenses
17 760 Rents
18 TOTAL Operation Total of lines 7 through 17
19 Maintenance
20 761 Maintenance Supervision and Enqineerinq
21 762 Maintenance of Structures and Improvements
22 763 Maintenance of Producing Gas Wells
23 764 Maintenance of Field Lines
24 765 Maintenance of Field Compressor Station Equipment
25 766 Maintenance of Field Measurinq and Requlatinq Station Equipment
26 767 Maintenance of Purification Equipment
27 768 Maintenance of Drilling and Cleaning Equipment
28 769 Maintenance of Other Equipment
29 TOTAL Maintenance(Total of lines 20 through 28)
30 TOTAL Natural Gas Production and Gathering Total of lines 18 and 29
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.317

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
0 A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
Instructions
1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote.
Line Amount for Amount for
No Account Current Year Previous Year
(a) (b) (c)
31 B2. Products Extraction
32 Operation
33 770 Operation Supervision and Engineering
34 771 O eration Latnr
35 772 Gas Shrinkage
36 773 Fuel
37 774 Power
38 1 775 Materials
39 776 Operation Supplies and Expenses
40 777 Gas Processed by Others
41 778 Royalties on Products Extracted
42 779 Marketina Expenses
43 780 Products Purchased for Resale
44 781 Variation in Products Inventory
45 782 (Less)Extracted Products Used by the Utilitv-Credit
46 783 Rents
47 TOTAL Operation(Total of line 33 through 46)
48 Maintenance
49 784 Maintenance Supervision and Engineering
50 785 Maintenance of Structures and Improvements
51 786 Maintenance of Extraction and Refining Eguioment
52 787 Maintenance of Pipe Lines
53 788 Maintenance of Extracted Products Storage Eauioment
54 789 Maintenance of Compressor Equipment
55 790 Maintenance of Gas Measuring and Regulating EguiDment
56 791 Maintenance of Other Eauioment
57 TOTAL Maintenance Total of lines 49 through 56)
58 TOTAL Products Extraction(Total of lines 47 and 57)
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.318

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation K] An Original mrWdWyyyy End of 2023/Q4
0 A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
Instructions
1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
59 C. Exploration and Development
60 Operation
61 795 Delay Rentals
62 796 Nonproductive Well Drilling _
63 797 Abandoned Leases
64 798 Other Exploration
65 TOTAL Exploration and Development(Total of lines 61 through 64 _
66 D. Other Gas Supply Expenses
67 Operation
68 1 800 Natural Gas Well Head Purchases
69 800.1 Natural Gas Well Head Purchases,Intracompany Transfers
70 801 Natural Gas Field Line Purchases
71 802 Natural Gas Gasoline Plant Outlet Purchases _
72 803 Natural Gas Transmission Line Purchases
73 804 Natural Gas City Gate Purchases 67,412.389 79,874,123
74 804.1 Liquefied Natural Gas Purchases
75 805 Other Gas Purchases
76 805.1 (Less)Purchased Gas Cost Adiustments
77 TOTAL Other Gas Supply Expenses(Total of lines 68 through 76) 67,412.389 79,874,123
78 806 Exchanqe Gas _
79 Purchased Gas Expenses
80 807.1 Well Expense-Purchased Gas _
81 807.2 Operation of Purchased Gas Measuring Stations
82 807.3 Maintenance of Purchased Gas Measuring Stations _
83 807.4 Purchased Gas Calculations Expenses
84 807.5 Other Purchased Gas Expenses
85 TOTAL Purchased Gas Expenses(Total of lines 80 through 84)
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.319

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation X❑ An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
Instructions
1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (C)
86 808.1 Gas Withdrawn from Storaae-Debit 2,925,957 (3,160,467)
87 808.2 Less Gas Delivered to Storage-Credit
88 809.1 Withdrawals of Liauefied Natural Gas for Processina-Debit
89 809.2 Less Deliveries of Natural Gas for Processing-Credit -
90 Gas Used in Utility ODeration-Credit
91 810 Gas Used for Compressor Station Fuel-Credit
92 811 Gas Used for Products Extraction-Credit (132.1561 (266.667)
93 812 Gas Used for Other Utility ODerations-Credit -
94 TOTAL Gas Used in Utility Operations-Credit Total of lines 91 through 93 (132.156) (266.667)
95 813 Other Gas SUDDly Expenses 370.371 356,209
96 TOTAL Other Gas Supply Expenses(Total of lines 77,78.85,86 through 89.94,95) 70.576.561 76.803.198
97 TOTAL Production Expenses(Total of lines 3.30.58.65.and 96) 70.576.561 76.803,198
98 2. NATURAL GAS STORAGE,TERMINALING AND PROCESSING EXPENSES
99 A. Underaround Storage Expenses
100 ODeration
101 814 Operation Supervision and Enqineerinq (1)
1021 815 Maps and Records
103 816 Wells Expenses
104 817 Lines Expense
105 818 Compressor Station Expenses
106 819 Compressor Station Fuel and Power
107 820 Measuring and Regulating Station Expenses
108 821 Purification Expenses
109 822 Exploration and Development
110 823 Gas Losses
111 824 Other Expenses 298,982 265,398
112 825 Storage Well Royalties -
113 826 Rents -
114 TOTAL Operation Total of lines 101 through 113) 298,982 1 265,397
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID 320

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
Instructions
1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
115 Maintenance
116 830 Maintenance Supervision and Engineering
117 831 Maintenance of Structures and Imorovements
118 832 Maintenance of Reservoirs and Wells
119 833 Maintenance of Lines
120 834 Maintenance of Compressor Station Equipment
121 1 835 Maintenance of Measuring and Regulating Station Equipment
1221 836 Maintenance of Purification Eauioment
123 837 Maintenance of Other Equipment 608,689 642.509
124 TOTAL Maintenance(Total of lines 116 through 123) 608,689 642.509
125 TOTAL Underground Storage Expenses Total of lines 114 and 124) 907.671 907,906
126 B. Other Storaae ExDenses
127 ODeration
128 840 Operation Supervision and Engineering
129 1 841 Operation Labor and Expenses
130 842 Rents
131 842.1 Fuel
132 842.2 Power
133 842.3 Gas Losses
134 TOTAL Operation Total of lines 128 through 133
135 Maintenance
136 843.1 Maintenance Supervision and Engineering
137 843.2 Maintenance of Structures
138 843.3 Maintenance of Gas Holders
139 843.4 Maintenance of Purification Eauioment
140 843.5 Maintenance of Liquefaction Equipment
141 843.6 Maintenance of Vaporizing Equipment
142 843.7 Maintenance of Compressor Equipment
143 843.8 Maintenance of Measuring and Regulating Equipment
144 843.9 Maintenance of Other Equipment
145 TOTAL Maintenance(Total of lines 136 through 144)
146 TOTAL Other Storage Expenses Total of lines 134 and 145
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.321

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation jX I An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
Instructions
1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
147 C_ Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineerinq
150 1844.2 LNG Processinq Terminal Labor and Expenses
151 844.3 Liquefaction Processing Labor and Expenses
1521844.4 Liquefaction Transportation Labor and Expenses
153 844.5 Measuring and Requlatinq Labor and Expenses
154 844.6 Compressor Station Labor and Expenses
155 844.7 Communication System Expenses
156 844.8 System Control and Load Dispatching
157 845.1 Fuel
158 845.2 Power
159 845.3 Rents
160 845.4 Demurrage Charges
161 845.5 (Less)Wharfage Receipts-Credit
162 845.6 Processing Liquefied or Vaporized Gas by Others
163 846.1 Gas Losses
164 846.2 Other Expenses
165 TOTAL Operation(Total of lines 149 through 164)
166 Maintenance
167 847.1 Maintenance Supervision and Enqineerinq
168 647.2 Maintenance of Structures and improvements
169 847.3 Maintenance of LNG Processinq Terminal Equipment
170 847.4 Maintenance of LNG Transportation Equipment
171 8475 Maintenance of Measurinq and Regulating Equipment
172 847.6 Maintenance of Compressor Station Equipment
173 8477 Maintenance of Communication Equipment
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance(Total of lines 167 through 174
176 TOTAL Liquefied Nat Gas Terminalinq and Proc Exp(Total of lines 165 and 175)
177 TOTAL Natural Gas Storage(Total of lines 125,146,and 176) 907.671 907,906
1DAHO STATE NATURAL GAS ANNUAL REPORT(IC 61405) G ID.322

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation X� An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
Instructions
1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering _
181 851 System Control and Load Dispatching
182 852 Communication System Expenses
183 853 Compressor Station Labor and Expenses
184 854 Gas for Compressor Station Fuel
185 855 Other Fuel and Power for Compressor Stations
186 856 Mains Expenses
187 857 Measuring and Regulating Station Expenses
188 858 Transmission and Compression of Gas by Others
189 859 Other Expenses
190 860 Rents
191 TOTAL Operation(Total of lines 180 through 190)
192 Maintenance
193 861 Maintenance Supervision and Engineering
194 862 Maintenance of Structures and Improvements
195 863 Maintenance of Mains
196 864 Maintenance of Compressor Station Equipment
197 865 Maintenance of Measuring and Requlatinq Station Equipment
198 866 Maintenance of Communication Eauipment
199 867 Maintenance of Other Equipment
200 TOTAL Maintenance Total of lines 193 through 199
201 TOTAL Transmission(Total of lines 191 and 200)
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 669.471 645.48
205 871 Distribution Load Dispatchinq _ _
206 872 Compressor Station Labor and Expenses
207 1 873 Compressor Station Fuel and Power
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G ID.323

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
❑ A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
Instructions
1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
208 874 Mains and Services Expenses 2,480,954 1 420t7O6
209 875 Measuring and Regulating Station Expenses-General 42.428 65.118
210 876 Measuring and Regulating Station Expenses-Industrial 13,428 535
211 1 877 Measuring and Regulating Station Expenses-City Gas Check Station 22.136 32.308
212 878 Meter and House Regulator EXpenses 203.011 256,138
213 879 Customer Installations Expenses 2.674 850 687.419
214 880 Other Expenses 1.095,006 465,377
215 881 Rents (363) (21009)
216 TOTAL Operation(Total of lines 204 through 215) 7.200.921 3,571.079
217 Maintenance
2181 885 Maintenance Supervision and Enqineerinq 15.298 7.575
219 886 Maintenance of Structures and Improvements
220 887 Maintenance of Mains 210.329 292.287
221 888 Maintenance of Comoressor Station Equipment
222 889 Maintenance of Measuring and Regulating Station Equipment-General 76.694 58.388
223 890 Maintenance of Measuring and Regulating Station Equipment-Industrial 3.888 8,686
224 891 Maintenance of Meas.and Rea.Station Equipment-City Gate Check Station 63,568 83.712
225 892 Maintenance of Services 375.923 367.227
226 893 Maintenance of Meters and House Regulators 618,203 714,615
227 894 Maintenance of Other Equipment 73.742 59.035
228 TOTAL Maintenance(Total of lines 218 through 227) 1,437,645 1,591,525
229 TOTAL Distribution Expenses(Total of lines 216 and 228) 8,638.566 5.162.604
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 1 901 Supervision 31.034 29.683
233 902 Meter Reading Expenses 139,257 136.963
234 903 Customer Records and Collection Expenses 1.964.568 1,898.342
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.324

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation X❑ An Original mm/dd/yyyy End of 2023/Q4
r
0 A Resubmission 4/17/2024
GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO
f Instructions
1,For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of
Idaho.
2. If the amount for previous year is not derived from previously reported figures,explain in a footnote.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (C)
235 904 Uncollectible Accounts 156,929 203,522
236 905 Miscellaneous Customer Accounts Expenses 63.645 58,896
237 TOTAL Customer Accounts Expenses(Total of lines 232 through 236) 2,355,433 2.327.406
23816. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision
241 908 Customer Assistance Expenses 4,070,586 2,554,831
242 909 Informational and Instructional Expenses 187,661 181,041
243 910 Miscellaneous Customer Service and Informational Expenses 52.496 28,312
244 TOTAL Customer Service and Informational Expenses(Total of lines 240 through 243) 4.310;743 2,764,184
245 7. SALES EXPENSES
246 Operation
247 911 Supervision _ _
248 912 Demonstrating and Selling Expenses _
249 913 Advertisinq Expenses _
250 916 Miscellaneous Sales Expenses 2 149
251 TOTAL Sales Expenses(Total of lines 247 through 250 (2) 149
252 18. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries 2.860,881 2.353.041
255 921 Office Supplies and Expenses 348.224 337,562
256 922 (Less)Administrative Expenses Transferred-Credit (5,825), (4.881)
257 923 Outside Services Emoloved 1.226.837 1,088,057
258 924 Property Insurance 202.318 158.188
259 925 Iniuries and Damages 577,414 478,023
260 926 Employee Pensions and Benefits 2.240.338 2.624.076
261 927 Franchise Reauirements
262 928 Requlatory Commission Expenses 323.541 260.157
263 929 (Less)Duplicate Charges-Credit
264 930.1 General Advertisinq Expenses
265 930.2 Miscellaneous General Expenses 518,654 461.784
266 931 Rents 46.731 35,511
267 TOTAL Operation(Total of lines 254 through 266) 8:,339,113 7.791.518
268 Maintenance
269 932 Maintenance of General Plant 1,073,489 1,025,099
270 TOTAL Administrative and General Expenses(Total of lines 267 and 269) 9,412,602 8.816.617
271 TOTAL Gas O&M Expenses(Total of lines 97.177,201.229,237,244,251,270) 96,201,574 96,782,064
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.325

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation O An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
GAS TRANSMISSION MAINS-IDAHO
Instructions
1. Report below the requested details of transmission mains in system operated by respondent at end of year in the state of Idaho.
2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk and in a footnote(in the available
space at the bottom of this page or attached in a separate schedule)state the name of owner or co-owner,nature of respondent's title,and
percent ownership if jointly owned.
Taken Up Total Length
Line Kind of Diameter of Total Length in Use Laid During Year or Abandoned in Use
No. Material Pipe Beginning of Year in Feet During Year End of Year
in Inches in Feet in Feet in Feet
(a) (b) (c) (d) e
1 NONE
2
3
4
5
6
7
8
9
10
11
12
13
14
15 -
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
NOTE:
In accordance with the definitions established in the Uniform System of Accounts for production,transmission,and distribution plant,the Company's
gas mains are appropriately classified as distribution property for accounting purposes(see definitions 29(B)and(C)).
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.514

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation XD An Original mm/dd/yyyy End of 2023/Q4
❑ A Resubmission 4/17/2024
GAS DISTRIBUTION MAINS-IDAHO
Instructions
1. Report below the requested details of distribution mains in system operated by respondent at end of year in the state of Idaho.
2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk and in a footnote(in the available
space at the bottom of this page or attached in a separate schedule)state the name of owner or co-owner,nature of respondent's title,and
percent ownership if jointly owned.
Taken Up Total Length
Line Kind of Diameter of Total Length in Use Laid During Year or Abandoned in Use
No. Material Pipe Beginning of Year in Feet During Year End of Year
in Inches in Feet in Feet in Feet
(a) (b) (c) (d) (e) (f)
1 Steel Wrapped Less than 2" 1.745.647 235 1,502 1.744,380
2 Steel Wrapped 2"to 4" 611;477 2.217 1.869 611.825
3 Steel Wrapped 4"to 8" 446,772 180 446,952
4 Steel Wrapped 8"to 12" 12,244 - 12.244
5 Steel Wrapped Over 12" 11 10 1
6
7
8 Plastic Less than 2" 6.501.972 151.931 31.373 6,622.530
9 Plastic 2"to 4" 1,552,473 20,711 15.320 1.557.864
10 Plastic 4"to W. 668.406 12.163 1.281 679,288
11 Plastic 8"to 12" _
12 Plastic Over 12"
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39 I
40
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.I13.514A

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation 0 An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
SERVICE PIPES-GAS-IDAHO
Instructions
1. Report below the requested details of line service pipe in possession of the respondent at the end of the year in the state of Idaho.
Line Type of Diameter of Number of Added Retired Number of Average
No. Material Pipe Service Pipes During Year During Year Service Pipes Length
in Inches Beginning of Year End of Year in Feet
(a) (b) (c) (c) (d) (e) (fl
1 Steel WraDDed 1"or Less 11.296 3 63 11,236 (1)
2 Steel Wrapped 1"to 2" 161 - 3 158 (1)
3 Steel Wrap ed I 2"to 4" 7 1 8 (1)
4 Steel Wrapped 1 4"to 8" 1 1 (1)
5 Steel Wrapped Over 8" - I (1)
6 Steel Wrapped Unknown 202 - 10 192 (1)
7
8 Plastic 1"or Less 75.201 1.464 132 76.533 (1)
9 Plastic 1"to 2" 348 30 378 (1)
10 Plastic 2"to 4" 11 - 11 (11
11 Plastic 4"to 8" 4 - 4 (1)
12 Plastic Over 8" (1)
13 Plastic Unknown 404 7 397 (1)
14
15 Other Unknown - (1)
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
(1)Information not available.
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.514B

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation X� An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
REGULATORS-GAS-IDAHO
Instructions
1. Report below the requested details of gas regulators in possession of the respondent at the end of the year in the state of Idaho.
Line Size Type Make Capacity In Service Added During Retired During In Plant
No. Beginning of Year Year Year End of Year
(a) (b) (c) (d) (e) (f) (al (h)
1 -
2 No Data available
3
4
5
6
7
8
9
10
11 -
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
_37
38
39
40 Total
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.514C

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation K An Original mm/dd/yyyy End of 2023/Q4
A Resubmission 4/17/2024
CUSTOMER METERS-GAS-IDAHO
Instructions
1. Report below the requested details of gas customer meters in possession of the respondent at the end of the year in the state of Idaho.
Line Size Type Make Capacity In Service Added During Retired During In Plant
No. Beginning of Year Year Year End of Year
(a) (b) (C) (d) (e) (fl (a) (h)
1 All All All All 80.771 2.082 ! 1.478 81.375
2
3
4 -
5
6 _
7
8
9
10 _
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
(1)The Company's systems do not supply meter information tracking by type of meter,
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.514D

Name of Respondent This Report is: Date of Report Year/Period of Report
Avista Corporation XD An Original mm/dd/yyyy End of 2023/Q4
❑ A Resubmission 4/17/2024
GAS ACCOUNT-NATURAL GAS-IDAHO
i Instructions
1_The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent for service in the state of Idaho.
l� 2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3. Enter in column(c)the year-to-date Dth as reported in the schedules indicated for the items of receipts and deliveries.
4. Indicate in a footnote(in the available space at the bottom of this page or in a separate schedule)the quantities of bundled sales and transportation gas
and specify the line on which such quantities are listed.
5. If the respondent operates two or more systems which are not interconnected,submit separate pages for this purpose.
6. Indicate by footnote the quantities of gas not subject to FERC regulation which did not incur FERC regulatory costs by showing(1)the local distribution
volumes another jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline,(2)the quantities that the reporting
pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting pipeline received through gathering
facilities or intrastate facilities,but not through any of the interstate portion of the pipeline,and(3)the gathering line quantities that were not destined for
interstate market or that were not transported through any interstate portion of the reporting pipeline.
7. Indicate in a footnote the specific gas purchase expense account(s)and related to which the aggregate volumes report on line 3 relate.
r 8. Indicate in a footnote(1)the system supply quantities of gas that are stored by the reporting pipeline during the reporting year and also reported as sales,
transportation and compression volumes by the reporting pipeline during the same reporting year,(2)the system supply quantities of gas that are stored
r by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future reporting year,and(3)contract
storage quantities.
9.Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation
figure. Add additional information as necessary to the footnotes.
f
Line Refer to Amount of Dth Amount of Dth
No. Account Form 2 Year to Date Current 3 Months Ended
Page Quarterly Only
(a) (b) (c) (d)
1 Name of S stem
2 GAS RECEIVED
3 Gas Purchases(Accounts 800-805) 17.464.390
4 Gas of Others Received for Gathering Account 489.1) 303
5 Gas of Others Received for Transmission Account 489.2 305
6 Gas of Others Received for Distribution(Account 489.3) 301 5.680.275
7 Gas of Others Received for Contract Storage Account 489.4 307
8 Exchanged Gas Received from Others(Account 806) 328
9 Gas Received as Imbalances Account 806) 328 (25,195
10 Receipts of Respondent's Gas Transported by Others Account 858 332
11 Other Gas Withdrawn from Storage(Exolain) (1.078.116)
12 Gas Received from Shippers as Compressor Station Fuel
13 Gas Received from Shippers as Lost and Unaccounted For
14 Other Receipts(Specify)(footnote details)
15 Total Receipts(Total of lines 3 through 14) 22,041,354
16 IGAS DELIVERED
17 1 Gas Sales Accounts 480-484 15,791.695
18 Deliveries of Gas Gathered for Others(Account 489.1) 303
19 Deliveries of Gas Transported for Others 489.2 305
20 Deliveries of Gas Distributed for Others(Account 489.3) 301 5,680,275
21 Deliveries of Contract Storage Gas(Account 489.4) 307
22 Exchange Gas Delivered to Others Account 806 328
23 Gas Delivered as Imbalances(Account 858) 328
24 Deliveries of Gas to Others for Transportation Account 858 332
25 Other Gas Delivered to Storage(Explain) (1
26 Gas Used for Compressor Station Fuel 509 569,384
27 Other Deliveries(Specify) footnote details
28 Total Deliveries(Total of lines 17 through 27) 22.041.354
29 GAS UNACCOUNTED FOR
30 Production System Losses -
31 lGathering System Losses -
32 Transmission System Losses
33 Distribution System Losses
34 Storage Svstem Losses
35 Other Losses(Specify) footnote details) -
36 Total Gas Unaccounted For(Total of lines 30 through 35)
37 Total Deliveries and Gas Unaccounted For Total of lines 28 and 36) 22,041;354
(1) Represents net gas withdrawals and injections.
IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.520