2023Annual FERC Q4 Financial Report Gas.pdf

THIS FILING IS l
Item 1:0 An Initial(Original)Submission OR❑Resubmission No 1 111 r
P1 i 2: 2
FERC FINANCIAL REPORT
FERC FORM No.2:Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report
'a reports am mandatory under the Natural as Act.Sections 10(a),and
6 and t6 CFR Parts 260J and 260.300.Failure to repon may result In
'moral fines,uwl penalties,and other sanctions as provided by law.The
adaral Ereargy Regulatory Commission does not co,isider these reports to be
1 a cw+fiderNiel nalwa.
Exact Legal Name of Respondent(Company)
YearlPeriod of Report:
Avista Corporation End of.2023104
FERC FORM NO.2(02-04)

INSTRUCTIONS FOR FILING FERC FORMS 2,2-A and 3-Q
estimated to average 295.66 hours per response.The public reporting burden for the Form 3-Q
GENERAL INFORMATION collection of information is estimated to average 167 hours per response.
Send comments regarding these burden estimates or any aspect of these collections of
I.Purpose information,irWud'mg suggestions for reducing burden,to the Federal Energy Regulatory
Commission,888 First Street NE,Washington,DC 20426(Attention:Information Clearance
FERC Forms 2,2-A,and 3-0 arc designed to collect financial and operational mfomralion from Officer);and to the Office of Information and Regulatory Affairs,Office of Management and
natural gas companies subject to the jurisdiction of the Federal Energy Regulatory Commission. Budget.Washington,DC 20503(ACemkm:Desk Officer for the Federal Energy Regulatory
These reports are also considered to be a non-confidenlial public use forms Commission).No person shatl be subject to any penalty If any collection of information does not
display a valid control number(44 U.S.C.§3512(a)).
If.Who Must Submit
Each natural gas company whose combined gas transported or stored for a fee exceed 50 GENERAL INSTRUCTIONS
million dekathenns in each of the previous three years must submit FERC Form 2 and 3-0. 1.Prepare all reports in conformity with the Uniform System of Accounts(USofA)(18 Cr F.R.Part
Each natural gas 201).Interpret all accounting words and phrases in accordance with the USofA.
g company not meeting the filing threshold for FERC Forth 2,but raving total
gas sales or volume transactions exceeding 2W,000 dekathemis in each of the previous three IL Enter in whole numbers(dollars or Dth)only,except where otherwise noted.(Enter cents for
calendar years must submit FERC Form 2-A and 3.0. averages and figures per unit where cents are important.The truncating of cents is allowed
except on the four basic financial statements where rounding is required.)The amounts shown
Newly established entities must use projected data to determine whether they must file the on all supporting pages must agree with the amounts entered on the statements that they
FERC Form 3-0 and FERC Forth 2 or 2-A. support.When applying thresholds to determine significance for reporting purposes,use for
balance sheet accounts the balances at the end of the current reporting period,and use for
ill What and Where to Submit slatementof income accounts the current years yearlo date amounts.
a.Submit FERC Form Nos.2,2-A and 3-Q electronically through the eCollection portal at III.Complete each quoi1f011 fully and accurately,even if it has been answered in a previous report.
was://eCollection ferc ggy,and according to the specifications in the Form 2,2-A and 3-Q Enter the word"Nara'Where it truly and completely stales the fact.
taxonomies.. IV.For any page(s)that is not applicable to the respondent,indicate whether a schedule has been
b.The Corporate Officer Certification must be submitted electronically as part of the FERC omitted by entering"NA,""NONE,"or"Not Applicable"in column(d)on the List of Schedules,
Form 2 and 3.0 filings. page 2.
c.Submit immediately upon publication,by either eFtl(ng of malting two(2)copies to the V.Enter the month,day,and year for all dates.Use customary abbreviations.The"Date of
Secretary of the Commission,the latest Annual Report to Stockholders and any annual Report"included In the header of each page Is to be completed only for resubmisslons.
financial or statistical report regularly prepared and distnbulad to bondholders,security VI.Generally,except for certain schedules,all numbers,whether they are expected to be debits or
analysts,or industry associations.Do not include monthly and quarterly reports-Indicate credits,must be reported as positive.Numbers having a sign that is different from the expected
try checking the appropriate box on Forth 2,Page 3,List of Schedules,if the ropons to sign must be reported by enclosing the numbers in parentheses.
stockholders will be submitted or if no annual report to stockholders is prepared.Unless VII.For an resubmissions, lease explain the reason for the resubmission in a footnote to the data
eFiling the Annual Report to Stockholders,mail these reports to the Secretary of the y P p
Commission at: field.
Secretary of the Commission Vill.Footnote and further explain accounts or pages as necessary.
Federal Energy Regulatory Commission IX.Do not make references to reports of previous periods/years or to other reports in lieu of
BBB First Street,NE required entries,except as specifically authorized.
Washington,DC 20426 X.Wherever(schedule)pages refer to figures from a previous period/year,the figures reported
d.For the Annual CPA certification,submit with the original submission of this form,a letter must be based upon those shown by the report of the previous period/year,or an appropriate
or report(not applicable to respondents classified as Class C or Class D prior to January explanation given as to why the different figures were used.
1,1984)prepared in conformity with the current standards of reporting which will: XI.Report all gas volumes in Dlh unless the schedule specifically requires the reporting in another
I.Contain aparagraph attestin to the conformity, unit of measurement.
g ty,in all material respects,of the
schedules listed below with the Commission's applicable Uniform Systems of XII.Schedule specific instructions are found in the applicable taxonomy and on the applicable blank
Accounts(including applicable notes relating thereto and the Chief Accountant's rendered forth.
published accounting releases),and
ii.be signed by independent certified public accountants or an independent licensed
DEFINITIONS
public accountant certified or licensed by a regulatory authority of a Stale or other 1.BLLLper cubic foot-The total heating value,expressed in Btu,produced by the combustion,at
pcl*W subdivision of the U.S.(See 1 B C.F.R.§§158.10-158.12 for specific constant pressure,of the amount of the gas which would occupy a volume of 1 cubic fool at a
quaffiofbns.) temperature of 60"F if saturated with water vapor and under a pressure equivalent to that of
30"F,and under standard gravitational force(980.665 cm.per sec)with air of the same
Reference elf gee Schedules Pag.0 temperature and pressure as the gas,when the products of combustion are cooled to the initial
Comparative Balance Sheet 110-113 temperature of gas and air when the water feasted byeombustion is condensed to the liquid
Statement of Income 114-117 state(called gross heating value or total heating vatda).
Statement of Retained Earnings 118-119 11.Commission Autherizatkn-The authorization of the Federal Energy Regulatory Commission,
Statement of Cash Flows 120-121 or any other Commission.Name the commission whose authorization was obtained and give
Notes to Financial Statements 122-123 dale of the authorization.
III.Dekalherm-A unit of healing value equivalent to 10 therms or 1,000,000 Btu.
Filers should stale in the letter or report,which,if any,of the pages above do not conform
to the Commission's requirements.Describe the discrepancies that exist IV.Empondent-The person,corporation,licensee,agency,authority,or other legal entity or
e.Filers are encouraged to file their Annual Report to Stockholders,and the CPA instrumentality on whose behalf the report is made.
Certification Statement using eFiling.Further instructions are found on the Commission
wabsita at too/hvwwferc.gavtlmr onl'nelfMe.nnGgg(ffgguently It ed-uestions-faos-
etungre.e.onune. EXCERPTS FROM THE LAW
f.Federal,State and Local Governments and other authorized users may obtain additional Natural Gas Act,15 U.S.C.717-717w
blank copies of FERC Form 2 and 2-A tree of charge from:tltipa2+vnenv ferc govfrrdu=n ;
dbL3rnatuml-arm-yOd Lry•fwms.Copies may else be obtained from 0q Public Reference "Sec.10(a).Every natural-gas company shall file with the Commission such annual and other
and Flies Maintenance Branch,Federal Energy Regulatory Commission,888 First Street, periodic or special reports as the Commission may by rules and regulations or order prescribe as
NE.Room 2A,Washington,DC 20426 or by calling(202).502-8371 necessary or appropriate to assist the Commission in the proper administration of this acL The
IV.When to Submit: o mis lion mayprescrrbe the manner and form in which such reports shag be made and require
from I
4a panes specific answers to all quern rm upon which the Commission may
need information.The Commission may require that such reports include,among other things,full
FERC Forms 2,2-A,and 3-Q must be filed by the dates: information as to assets and liabilities,capitalization,investment and reduction thereof,gross
receipts,interest dues and paid,depreciation.amortization,and other reserves,cost of facilities,
a.FERC Form 2 and 2-A—by April 18th of the following year(18 C.F.R.§§260.1 and costs of maintenance and operation of facilities for the production,transportation,delivery,use,or
260.2) sale of natural gas,costs of renewal and replacement of such facilities,transportation,delivery,use
b.FERC Forth 3-01—Natural gas companies that file a FERC Forth 2 must file the FERC and sale of natural gas.-'
Form 3-Q within 60 days after the reporting quarter(18 C.F.R.§260.300),and 'Seclim 16.The Commission shall have power to perform all and any acts,and to prescribe,issue,
c.FERC Form 3-Q—Natural gas companies that file a FERC Form 2-A must file the FERC make,amend,and rescind such orders,rules,and regulations as it may find necessary or appropriate
Forth 3-Q within 70 days after the reporting quarter(18 C.F.R.§260.300). to carry out the provisions of this act.Among other things,such rules and regulations may don"
accounting,technical,and trade terms used in this act;and may prescribe the form or forte of MI
V.Where to Send Comments on Public Reporting Burden. statements declarations,applications,and reports to be filed with the Commission,the information
which they shall contain,and time within they shall be filed..."
The public reporting burden for the Form 2 ceaection of Information is estimated to average
1,671.66 hours per response,Including the time for reviewing Instructions,searching existing General Penalties
data sources.gathering and maintaining the dat"freded,and completing and reviewing the
collection of information.The public reporting burden for the Form 2A coaoction of Information is The Commission may assess up to$1 million per day per violation of its rules and regulations,See
NGA§22(a).15 U.S.C.§717t-1(a).
FERC FORM NO.2

FERC FORM NO.2
REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year/Period of Report
Avista Corporation End of..2023104
03 Previous Name and Date of Change(If name changed during year)
1
04 Address of Principal Office at End of Year(Street,City,Slate,Zip Code)
1411 East Mission Avenue,Spokane,WA 99207
05 Name of Contact Person 06 Ttie of Contact Person
Ryan L.Krasselt VP,Controller,Prin Acctg Officer
07 Address of Contact Person(Street,City,Slate,Zip Code)
1411 East Mission Avenue,Spokane,WA 99207
09 This Report is An Original/A Resubmission
08 Telephone of Contact Person,Including Area Cade (1)❑✓An Original 10 Date of Report(Mo,Da,Yr)
509-495-2273
(2)❑A Resubmission
Annual Corporate Officer Certification
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge,information,and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the
financial statements,and other financial information contained in this report,conform in all material respects to the Uniform System of Accounts.
11 Name 12 Titie
Ryan L.Krasselt VP,Controller,Prin Accig Officer
13 Signature 14 Dale Signed
Ryan L.Krassell
Titre 18,U.S.C.1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false,fictitious or fraudulent statements as to any matter
within Its jurisdiction.
FERC FORM No.2(02-04)
Page 1

This report is:
Name of Respondent: (1)10 An Original Date of Report: Year/Period of Report:
Avista Corporation End of:2023/04
(2)❑A Resubmission
List of Schedules(Natural Gas Company)
Enter in column(d)the terms"none,'"not applicable,"or"NA"as appropriate,to indicate no information or amounts have been reported for certain pages.
Page
Line Title of Schedule Reference Date Revised Remarks
No. (a) (b) (c) (d)
Identification 1 02-04
List of Schedules(Natural Gas Company) 3 REV 12-07
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
1 General Information 1Q1 12-96
2 Control Over Respondent 143 12-96
3 Corporations Controlled by Respondent M 12-96
4 Securlty Holders and Voting Powers 107 12_96
5 Important Changes During the Year 108 12_96
6 Comparative Balance Sheet REV 06-04
Comparative Balance Sheet(Assets And Other Debits) 1� REV 06-04
Comparative Balance Sheet(Liabilities and Other Credits) 1� REV 06-04
7 Statement of Income for the Year 114 REV 06-04
6 Statement of Accumulated Comprehensive Income and Hedging Activities 1L NEW 06-02
9 Statement of Retained Earnings for the Year 1� REV 06-04
10 Statement of Cash Flo" 1ZQ REV 06-04
11 Notes to Financial Statements 122-1 REV 12-07
BALANCE SHEET SUPPORTING SCHEDULES(Assets and Other Debits)
12
Summary of Utility Plant and Accumulated Provisions for Depreciation,Amortization, 204 and Depletion 2 12-96
13 Gas Plant In Service Q 12_96
14 Gas Property and Capacity Leased from Others 212 12-96
15 Gas Property and Capacity Leased to Others 2y3 12-96
16 Gas Plant Held for Future Use 2L4 12-96
17 Construction Work in Progress-Gas 215 12-96
16 Non-Traditional Rate Treatment Afforded New Projects 2.L7 NEW 12-07
19 General Description of Construction Overhead Procedure 2� REV 12-07
20 Accumulated Provision for Depreciation of Gas Utility Plant 21� 12-96
21 Gas Stored 220 REV 04-04
22 Investments M 12-96
23 Investments In Subsidiary Companies 224 12-96
24 Prepayments 230a 12-96
25 Extraordinary Property Losses 230b 12-96
26 Unrecovered Plant And Regulatory Study Costs 230c 12-96
27 Other Regulatory Assets 232 REV 12-07
26 Miscellaneous Deferred Debits 233 12-96
29 Accumulated Deferred Income Taxes 224 REV 12-07
BALANCE SHEET SUPPORTING SCHEDULES(Liabilities and Other Credits)
30 Capital Stock 250 12_96
Capital Stock Subscribed,Capital Stock Liability for Conversion,Premium on Capital
31 Stock,and Installments Received on Capital Stock 2 12-96
32 Other Paid-In Capital 12_96
33 Discount on Capital Stock254 12_96
34 Capital Stock Expense 254 12_96
35 Securities Issued Or Assumed And Securities Refunded Or Retired During The Year 255.1 12-96
36 I Long-Term Debt M I 12-96
37 I Unamortlzed Debt Expense,Premium And Discount On Long-Terre Debt M 12-96
36 j Unamortized Loss And Gain On Reacquired Debt 21 12-96
39 Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes 2611 12-96
40 Taxes Accrued,Prepaid And Charged During Year,Distribution Of Taxes Charged 2� REV 12-07
41 Miscellaneous Current And Accrued Liabilities 12_96
42 Other Deferred Credits 2112 12_96
43 Accumulated Deferred Income Taxes-Other Property(Account 262) 2Z4 REV 12-07
44 Accumulated Deferred Income Taxes-Other(Account 263) 275 REV 12-07

45 Other Regulatory Liabilities 2778 REV 12-07
INCOME ACCOUNT SUPPORTING SCHEDULES
46 Monthly quantity 8 Revenue Data M NEW 12-06
47 Gas Operating Revenues 300 REV 12-07
46 Revenues From Transportation Of Gas Of Others Through Gathering Facilities 302 12-96
49 Revenues From Transportation Of Gas OF Others Through Transmission Facilities 304 12-96
50 Revenues From Storing Gas Of Others 306 12-96
51 Other Gas Revenues 30H 12-96
52 Discounted Rate Services And Negotiated Rate Services 33 NEW 12-07
53 Gas Operation And Maintenance Expenses 31Z 12-96
54 Exchange And Imbalance Transactions 32Q 12-96
55 Gas Used In Utility Operations 331 12-96
56 Transmission And Compression Of Gas By Others 332 12-96
57 Other Gas Supply Expenses 334 12-96
56 Miscellaneous General Expenses-Gas 33S 12-96
59 Depreciation,Depletion,and Amortization of Gas Plant 12-96
59 Section A.Summary of Depreciation,Depletion,and Amortization Charges 336 12-96
59 Section B.Factors Used in Estimating Depreciation Charges 330 12-96
60 Particulars Conceming Certaln Income Deductions And Interest Charges Accounts 340 12-96
COMMON SECTION 12-96
61 Regulatory Commission Expenses 350 12-96
62 Employee Pensions And Benefits(Account 926) NEW 12-07
63 Distribution Of Salaries And Wages 354 REVISED
64 Charges For Outside Professional And Other Consultative Services 357 REVISED
65 Transactions With Associated(Affiliated)Companies 358 NEW 12-07
GAS PLANT STATISTICAL DATA
66 Compressor Stations 508 REV 12-07
67 Gas Storage Projects 512 12-96
67 Gas Storage Projects 5n 12-96
66 Transmission Lines 5.14 12-96
69 Transmission System Peak Deliveries 518 12-96
70 Auxiliary Peaking Facilities 12-96
71 Gas Account-Natural Gas k24 REV 01-11
72 Shipper Supplied Gas for the Current Quarter 521 REVISED 02-11
73 SystemMaps 522.1 REV.12-96
74 Footnote Reference
75 Footnote Text
76 Stockholder's Reports(check appropriate box)
❑Four copies will be submitted
❑No annual report to stockholders is prepared
FERC FORM No.2(REV 12-07)
Page 2

This report is:
Name of Respondent
Avista Corporation (1)0 An Original Date of Report Endrof.,2023/04 ReportriDd of
(2)❑A Resubmission
General Information
1.Provide name and lifle of officer having custody of the general corporate books of account and address of office where the general corporate books are kept,and address of office where any other
corporate books of account are kept,if different from that where the general corporate books are kept
Ryan L.Krasselt
VP,Controller,Pdn Acctg Officer
1411 East Mission Avenue,Spokane,WA 99207
2.Provide the name of the State under the laws of which respondent is incorporated,and dale of incorporation.if incorporated under a special law,give reference to such law.If not incorporated,slate
that fact and give the type of organ"fion and fro dalo organhma
WA Slate 3/15/1889
Stale of Incorporation:WA
Dale of Incorporation:03/15/1889
Incorporated Under Special Law:
3.If at any time during the year the property of respondent was held by a recelver or trustee,give(a)name of receiver or trustee,(b)dale such receiver or trustee look possession,(c)the authority by
which the receivership or trusteeship was created,and(d)date when possession by receiver or trustee ceased.
None
(a)Name of Receiver or Trustee Holding Property of the Respondent None
(b)Date Receiver took Possession of Respondent Property:
(c)Authority by which the Receivership or Trusteeship was created:
(d)Date when possession by receiver or trustee ceased:
4.State the classes or utility and other services furnished by respondent during the year in each State in which the respondent operated.
Electric service in the slates of Washington,Idaho and Montana Natural gas service in the stales of Washington,Idaho and Oregon
5.Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements?
(1)❑Yes
(2) No
FERC FORM No.2(12-96)
Page 101

This report is:
Name of Respondent: (1)❑�An Original Date of Report Year/Period of Report
Avisla Corporation End of:2023/Q4
(2)❑A Resubmission
Corporations Controlled by Respondent
1.Report below the names of all corporations,business trusts,and similar organizations,controlled directly or indirectly by respondent at any time during the year.If control ceased prior to end of year,
give particulars(details)in a footnote.
2.If control was by other means than a direct holding of voting rights,state in a footnote the manner in which control was held,naming any intermediaries involved.
3.If conlrol was held jointly with one or more other interests,state the fact in a footnote and name the other interests.
4.In column(b)designate type of control of the respondent as"D'for direct,an"I"for indirect,or a for joint control.
DEFINITIONS
1.See the Uniform System of Accounts for a definition of control.
2 Direct control is that which is exercised without interposition of an intermediary.
3.Indirect control is that which is exercised by the interposition of an intermediary that exercises direct control.
4.Joint control is that in which neither interest can effectively control or direct action without the consent of the other,as where the voting control is equally divided between two holders,or each party
holds a veto power over the other.Joint control may exist by mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of
control in the Unifoan System orAccounts,regardless of the relative voting rights of each party.
Line Name of Company Controlled Type of Control Kind of Business Percent Vo0ng Footnote Reference
No. _ _ _ (a) (b)_ __ (c) Stoc(dOwned (e)
1 Avisla Capital,Inc. D Parent to the Company's subsidiaries 100%
2 Avisla Development I Investmenl m Reat Estate 100%
3 Avisla Edge,Inc. I Investment in Technology providing high speed 100%
Internet
4 Pentrer Corporation I Parent of Bay Area Mfg and Penlure Venture 100%
Holdings
5 Pentzer Venture Holdings II 1 Holding Company-Inactive 100%
6 University Development Company,LLC I Facilitates Property Acquisitions 100%
7 Avisla Capital II D Affiliated business trust issued prof trust 100%
Securities
B Avisla Northwest Resources,LLC I Owns an interest in a venture fund investment 100%
9 Courtyard Office Center,LLC I Inactive 100%
10 Salix,Inc. t Liquified Natural Gas Operations 100%
11 (Aaska Energy and Resources Company D Parent Co of Alaska Operations 100%
12 Alaska Electric Light and Power Company 1 Utility Operations in Juneau 100%
13 AJT Mining Properties,Inc. 1 Inactive mining Co holding certain properties 100%
14 Snettisham Electric Company I Right to Purchase Snettisham 100%
FERC FORM No.2(12-96)
Page 103

is report is:
Name of Respondent: Dale of Re ort r.nd
Period of Report
Avista Corporation (1)0 An Original P(2)❑A Resubmission f:
Th 20231 O4
Security Holders and Voting Powers
1.Give the names and addresses of the 10 security holders of the respondent who,at the dale of the latest dosing of the stock book or compilation of list of stockholders of the respondent,prior to the
end of the year,had the highest voting powers in the respondent,and state the number of votes that each could cast on that date if a meeting were held.If any such holder held in trust,give in a
footnote the known particulars of the trust(whether voting trust,etc.),duration of trust,and principal holders of beneficiary interests in the trust If the company did not close the stock book or did not
compile a list of stockholders within one year prior to the end of the year,or if since it compiled the previous list of stockholders,some other Gass of security has become vested with voting rights,
then show such 10 security holders as of the close of the year.Arrange the names of the security holders in the order of voting power,commencing with the highest.Show in column(a)the titles of
officers and directors included in such list of 10 security,holders
2.If any security other than stock carries voting rights,explain in a supplemental statement how such security became vested with voting rights and give other important details conceming the voting
rights of such security.State whether voting rights are actual or contingent;if contingent,describe the contingency.
3.If any class or issue of security has any special privileges in the election of directors,trustees or managers,or in the determination of corporate action by any method,explain briefly in a footnote.
4.Fumish details concerning any options,warrants,or rights outstanding at the end of the year for others to purchase securities of the respondent or any securities or other assets owned by the
respondent,including prices,expiration dates,and other material information relating to exercise of the options,warrants,or rights.Specify the amount of such securities or assets any officer,
director,associated company,or any of the 10 largest security holders is entitled to purchase.This instruction is inapplicable to convertible securities or to any securities substantially all of which are
outstanding in the hands of the general public where the options,warrants.
2.State the total number of votes cast at the latest general
meeting prior to the and of year for election of directors of the
1.Give date of the latest closing of the stock book prior to end respondent and number of such votes cast by proxy. 3.Give the dale and place of such meeting:
of year,and,in a footnote,stale the purpose of such closing: Total: 2023-0 the date
d place
Spokane.meeting:
12131/2023 68,120,835 P
By Proxy:
68,120.835
VOTING SECURITIES
4-Number of votes as of(date):
Line Name(Title)and Address of Security Holder 1 2131/2 0 2 3
No. (a)
Total Votes Common Stock Preferred Stock Other
(b) (c) (d) (a)
5 TOTAL votes of all voting securities 74,936,291 74,936,291
6 TOTAL number of security holders 6,122 6,122
7 TOTAL voles of security holders listed below 42,153,138 42,153,136
8 BlackRock Institutional Trust 13.911,870 13.911,870
9 The Vanguard Group 9,473,316 9,473,316
10 Stale Street Global Advisors(US) 4,611.776 4,611,776
11 PSP Investments 3.539,985 3,539,985
12 First Trust Advisors 2,082.225 2.082,225
13 Hotchkis and Wiley Capital Management 1,937.599 1,937,599
14 Westwood Management Corp.(Texas) 1,729,700 1.729,700
15 Nuance Investments,LLC 1,657.277 1.657.277
16 Geode Capital Management 1.650,709 1.650,709
17 Columbia Threadneedle Investments(UK) 1,558.681 1,558,681
FERC FORM No.2(12.96)
Page 107

This report is:
Name of Respondent: YearlPeriod of Report
Avista Corporation I1)❑An Original Dale of Report End of.20231 O4
(2)❑A Resubmission
Important Changes During the Year
Give details conceming the matters indicated below.Make the statements explicit and precise,and number them in atxxlydanoe with the inquiries.Answer each inquiry.Enter'none or'not applicable
where applicable.If the answer is given elsewhere in the report,refer to the schedule in which it appears.
1.Changes in and important additions to franchise rights:Describe the actual consideration and state from whom the franchise rights were acquired.If the franchise rights were acquired without the
payment of consideration,state that fact.
2.Acquisition of ownership in other companies by reorganization,merger,or consolidation with other companies:Give names of companies involved,particulars concerning the transactions,name of
the Commission authorizing the transaction,and reference to Commission authorization.
3.Purchase or sale of an operating unit or system:Briefly describe the property,and the related transactions,and cite Commission authorization,if any was required.Give dale journal entries called
for by Untforrm System of Accounts were submitted to the Commission.
4.Important leaseholds(other than leaseholds for natural gas lands)that have been acquired or given,assigned or surrendered:Give effective dates,lengths of terms,names of parties,rents,and
other conditions.Stale name of Commission authorizing lease and give reference to such authorization.
5.Important extension or reduction of transmission or distribution system:Stale territory added or relinquished and dale operations began or ceased and cite Commission authorization,if any was
required.State also the approximate number of customers added or lost and appmximate annual revenues of each Gass of service.Each natural gas company must also slate major new continuing
sources of gas made available to it from purchases,development,purchase contact or otherwise,giving location and approximate total gas volumes available,period of contacts,and other parties
to any such arrangements,etc.
6.Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation,including ordinary commercial paper maturing on demand or not later
than one year after date of issue:Stale on behalf of whom the obligation was assumed and amount of the obligation.Cite Commission authorization if any was required.
7.Changes in articles of incorporation or amendments to charter.Explain the nature and purpose of such changes or amendments.
6.Stale the estimated annual effect and nature of any important wage scale changes during the year.
9.Slate briefly the status of any materially important legal proceedings pending at the end of the year,and the results of any such proceedings culminated during the year.
10.Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer,director,security holder,voting trustee,associated company or
known associate of any of these persons was a party or in which any such person had a malerial interest.
11.Estimated increase or decrease in annual revenues caused by important rate changes:Slate effective dale and approximate amount of increase or decrease for each revenue classification-Slate
the number of customers affected.
12.Describe fully any changes in officers,directors,major security holders and voting powers of the respondent that may have occurred during the reporting period.
13.In the event that the respondent participates in a cash management program(s)and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing
[he proprietary capital ratio to be less than 30 percent,and the extent to which the respondent has amounts loaned or money advanced to its parent,subsidiary,or affiliated companies through a
cash management program(s).Additionally,please describe plans,if any to regain at least a 30 percent proprietary ratio.
1.None
2.None
3.None
4.None
5.None
6.Reference is made to Notes 10,11 and 12 of the Notes to the Financial Statements
7.None
8.Average annual wage increases were 5.4%for non-exempt employees effective February 27,2023.Average annual wage increases were 5.8%for exempt employees effective February 27,2023.Officers received average
increases of6.4%effective February 13,2023.Certain bargaining unit employees received average increases of 3.5%eff five March 26,2023 and April 1,2023.
9.Reference is made to Note 15 of the Notes to the Financial Statements.
10.None
11.Washington General Rate Cases
2022 General Role Cares
In Jma.ry 2022,we filed mWti-year electric andnatwvl gas general one cases with the WUTC.In December 2022,the VAJ C issued an order approving the mulfi-party sodenen[agreement filed in June 2022.Theapprovedmil.wcrc designed to increase emual
bon electric rtvenues by$38.0 million,or 6 9 percent.evwfive f December 2022,and$12.5 million,w 21 percent,enwtive in December 2023.The approved razes were also designed to 1.-mnval base ratmal gas menu.by 575 million,w 65 recent,
effeefive in D-ber 202Z end S1 5 million,or 12 percent,erecfive in December 2023.
To mitigate the overall impart of the revenue increases on ewmmers,pan of the 20M base tam i-ene was olfzel wish Ian.--credits The low estimated benefits orf,se c,ffla.$27.6 million fro electric customers and$12.5 millmv for noto al gas customers,
-being.-ed over a two-year period from December2022 to Dezember 2024.
In nddiooR Ibc order approved a separate trmkmg mechanism and miff forpupos.ofrecovef,exisfing and pooq-&e C&oarip wan.
The WUTC approved an ROR of 7 03 pemeo4 but the sevlemenl does vol specify an explidl ROE,case ofdabi....rind mew e.
These gcneml rate cases requite a subsequent review of additiorw to utility plant included in rota end a mfimd of mamas ifeapinl p.di-ere less far the level--plated in the rote one.The review a1-2022 eapital was wmpleled in 2023,and no refimds
rc eq ind.
2024 General Rate Cases
On January 18.2024.we filed malti-y.releerie and nanual gas gcncml ram esa with the W C Ifappmved,new rases w-ld be ed five in Dxoobe,2024 and December 2025.
The proposed ralet an,designed to iacrtam annual base electric revenues by S77 1 million,or 13.0 percent,ed live in December 2024,and S53.7 millim,w 11.7 paeen4 effective in Deecmbe 2025.
For normal gas,the p.p-d rotes are designed to increase nmual bue.1-1 gm menu.by SI7.3 millio,or 13.6 rervea4 ef.&e in December 2024.and$4,6 million,.32 percent,eRxfive in Deeenber 2025.
The proposed electric and vamral gas revenue in-rop..are based on a 10.4 potent rcwon on equity with a wmmon c pity mfie o1748 5 perewl and a rote r,two on ran base o177 61 p-L lotmasmg power supply costs,opnal-wig and m.ivte.nee costs,
ando.gomg capital fvstmenw(tncluding clean energy hydroclwtdcpjw6,.etai.d invenent I.the wildf redhenryplm,rcplamnenlaFmtuW gw dism'bdon pipe and technology upgrades)were the main diversafppowd ive®s..
lv the second year of the proposed elmaic-Tti-yew rote pl.n,in wmplimce with Wsshlgten's CEfA,we have removed from eatwom'rot.the.osls associated with geneatian from Colstrip.
As a part of the dwoie rote one.we proposed cetnin updates to power supply wits.The updated power supply costs included m a pan of the fort rate year,awomn for$18.5 million ofaw-verall deehic requ.L For doetrie me year 2.fe ne.rat of i-mg
base power supply was(primarily f make up for the loss ofColstrip W.raw geoenniov port lio),.User by rductioos in eanome rotm through the renoval o17C,hwip rate base avd expenses,mwmn for$35.1 million prow overa11$53.7 milli®rK ee-
A60doailly,re of ptepnhil;chag.Wd.EIUA Uedu be pe.emleroewtt.the EXM e-bb f4S4.99.4ce6"tad dgear-,noneuic sharing bard between S4 miUion and S10 mlEon.All torts above S 10 million are shard on a 90 percent nulomer,
10 P.eatemapoy b"Ara P.fd.6 roe qsq we fie PoP4>'v6 mmiap the ewre mechanism to a 95 perecnt costomen 5 peeat company sbarmgafpowesupply curt above w below the e.Lh,H dlevel.
Ifthc multi-year role plans are approved,we would nvl file new general one caul for new ram plans to be eR five prior to December 2026.
The WUTC has up to eleven months to review the geneal roc case filings and I-.a deeW..
Idaho General Rare Cases
J023 G-ed Roe,C
In 170oawy 2023,we filed multi-year electric ard.-I gas gmatal tale-with the 1PUCC In August 2023.the IPUC appmvd the multi-parry,mtLhwent agreement d.ignd la fcmase annual base d000-ie menws by S221 mifiio4 ar 8.0 pemm4 dfective in
Sepwnber 2023.and S4 3 millivv,or 1.4 p-I,nmbe ive in September 2024.Thc agrcemenl was d.igned to Intmase amual base tutoml gas revwu.by SI3 million or 27 peew4 eRxfive in Septe.ber2023,and a negligible'mereau e116aiw in Seplcaber
2024
Thc Wemwl was based on an ROE of94 pemen4 with-am-equity mtia of50 peem4 and an ROR of7.19 recent.
Oregon Genoal Rare Cme
2023 General Rare Care
Iv March 2
ew 023,we fdd a aatutal gas g..O tare case with the OPUC.Iv Oaobe 2023,fe OPUC eppmved the of party senlemml agreement filed in Augrw12023.The.ppmved mil.art d.ignd f i.-.mud base...taI gas mama by$7.2 million,w 9,4
pnLThc OPUCapprovedmRORaf724pemen4awmmonequitytatioof50p-rc .dm ROEof95pc-LN-.l.wereeR live..January I,2024.

12.Effective May 11 u%2023,Kristianne Blake retired from the Company's Board of Direetors.On May 11",2023,Kevin Jacobson was elected to the Board of Directon;
On May 1,2023,Mark Thies,Executive Yce President,Chief Financial Officer,and Treasurer,announced to the Company'.board of dirccton d.1 be would retire,effective October 1,2023-Following the mtwunccment,
the Company's board of directors appointed Kevin Christie as Chief Financial Officer,Treasurer,and Senior%ice Presid.t Rcl;.Wory Affairs,cfrMivc May 11,2023.Mr.Thies continued to xmc as Exccuu-ice
President until his retirement date.
Effective May 11,2023,Utisha Hill added cmpamle communications,customer service and energy efficiency,to her previous responsibilities.Her new tide is Vice President of Community Affairs and Chief Customer
Officer
Effective June 1,2023,Wayne Manuel joined the Company as Yce President,Chief Information Officer and Chief Security Officer.This role was previously held by Jim Kensok,who retired from the Company effective
August 1,2023.
Effective October 1,2023,Senior Vrce President and COO Heather Rosentr ter became President and COO of the Company.Also effective October 1,2023,Yce President,Safety and Chief People Officer Bryan Cox
became Senior Vice President,Safety and Chief People Officer.
13.Proprietary capital is not less than 30 percent.
FERC FORM No.2(12-96)
Page 100

This report is:
Name of Respondent: (1)R1 An Original Date of Report: Year/Period of Report:
Avista Corporation End oF.2023/Q4
(2)❑A Resubmission
Comparative Balance Sheet(Assets And Other Debits)
Line Title of Account Reference Page Number Current Year End of Quarter/Year Prior Year End Balance 12131
No. (a) (b) Balance (d)
1 UTILITY PLANT
2 Utility Plant(101-106.114) 200-201 7,852,959.203 7,4T7,186,308
3 Construction Work in Progress(107) 200-201 170,812.964 155,475,677
4 TOTAL Utility Plant(Total of lines 2 and 3) 200-201 8.023,772,167 7,632,661,90
5 (Less)Accum.Provision for Depr.,Amon,Depl.(108,111,115) 2,796,332.034 2.624,302,472
6 Net Utility Plant(Total of line 4 less 5) 5,227,440.133 5.008.359,513
7 Nuclear Fuel(120.1 Ihm 120 4,and 120 6) 0 0
8 (Less)Accum.Provision for Amort.,of Nuclear Fuel Assemblies(120.5) 0 0
9 Nuclear Fuel(Total of line 7 less 8) 0 0
10 Net Utility Plant(Total of lines 6 and 9) 5,227,440.133 5,008,359,513
11 Utility Plant Adjustments(116) 122 0 0
12 Gas Stored-Base Gas(117.1) 220 6,992,076 6.992.076
13 System Balancing Gas(117 2) 220 0 0
14 Gas Stored in Reservoirs and Pipelines-Noncurrent(117 3) 220 0 0
15 Gas Owed to System Gas(117.4) 220 0 0
16 OTHER PROPERTY AND INVESTMENTS
17 Nonudlily Property,(121) 22,796,933 11,036.947
18 (Less)Accum Provision for Depreciation and Amortization(122) 110,345 103.609
19 Investments in Associated Companies(123) 222-223 11,547.000 11.547,000
20 Investments in Subsidiary Companies(123.1) 2.24-225 265,210,641 260,760,970
22 Noncurrent Portion of Allowances 0 0
23 Other lnveslmenls(124) 222-223 14,094 73.448
24 Sinking Funds(125) 0 0
25 Depreciation Fund(126) 0 0
26 Amortization Fund-Federal(127) 0 0
27 Other Special Funds(128) 15,335,490 11,797,054
28 Long-Tenn Portion of Derivative Assets(175) 0 2,944.915
29 Long-Term Portion of Derivative Assets-Hedges(176) 0 0
30 TOTAL Other Property and Investments(rotal of lines 17-20,22-29) 314,793,813 298,056,725
31 CURRENT AND ACCRUED ASSETS
32 Cash(131) 11,843,507 4,465,295
33 Special Deposits(132-134) 0 66,141,689
34 Working Funds(135) 758,362 776,205
35 Temporary Cash Investments(136) 222-223 15.991.036 496,573
36 Noles Recrrvable(141) 0 0
37 CuslomerAccounts Receivable(142) 199,763,204 219.394,599
38 Other Accounts Receivable(143) 38,651.095 67.155,969
39 (Less)Accum.Provision for Uncollectible Accounts-Credit(144) 4.905,146 6,345,841
40 Notes Receivable from Associated Companies(145) 20.584,744 9,364.617
41 Accounts Receivable from Associated Companies(146) 978,859 787,177
42 Fuel Stock(151) 4.683,150 4.252,607
43 Fuel Stock Expenses Undistributed(152) 0 0
44 Residuals(Elec)and Extracted Products(Gas)(153) 0 0
45 Plant Materials and Operating Supplies(154) 79.492,528 73,453,924
46 Merchandise(955) 0 0
47 Other Materials and Supplies(156) 0 0
46 Nuclear Materials Held for Sale(157) 0 0
49 Allowances(158 1 and 158.2) 30,071,678 0
50 (Less)Noncurrent Portion of Allowances 0 0
51 Stores Expense Undistributed(163) 0 0
52 Gas Stored Underground-Current(164.1) 220 16,271,620 -126.788,026
53 Llqueeed Natural Gas Stored and Held for Processing(164.21hru 164.3) 220 0 0

54 Prepayments(165) 230 50,221.552 28.311,482
55 Advances for Gas(166 thru 167) 0 0
56 Interest and Dividends Receivable(171) 2,627,341 621,880
57 Rents Reoivabe(172) 7,380.742 4,556,651
56 Accrued Ulity Revenues(173) 0 0
59 Miscellaneous Current and Accrued Assets(174) 0 230,226
60 Derivative Instrument Assets(175) 11,821,033 21,142,956
61 (Less)Long-Temr Portion of Derivative Instrument Assets(175) 0 2,944,915
62 Derivative Instrument Assets-Hedges(176) 0 0
63 (Less)Long-Tenn Portion of Derivative Instrument Assets-Hedges 0 0
(176)
64 TOTAL Current and Accrued Assets(TOW of lines 32 thru 63) 486.235,305 518,649,120
65 DEFERRED DEBITS
66 Unamortized Debt Expanse(181) 21,586,301 20,719,467
67 Extraordinary Property Losses(182.1) 230 0 0
68 Unrecovered Plant and Regulatory Study Costs(182.2) 230 0 0
69 Other Regulatory Assets(182 3) 232 898.192,107 912,434,228
70 Preliminary Survey and Investigation Charges(Elecbic)(183) 0 0
71 Preliminary Survey and Investigation Charges(Gas)(163 1 and 183.2) 0 0
72 Clearing Accounts(184) 858,506 872.806
73 Temporary Facilities(165) 0 0
74 Miscellaneous Deferred Debits(186) 233 87,517.904 68,920.168
75 Deferred Losses from DisposiUon of Utility Plant(187) 0 0
76 Research,Development,and Demonstration Expend.(188) 0 0
77 Unamortized Loss on Reacquired Debt(189) 5,701,051 6,177,054
78 Accumulated Defamed Income Taxes(190) 234-235 214,152,1a9 269,470,612
79 Unrecovered Purchased Gas Costs(191) 51,370,535 52,091,145
80 TOTAL Deferred Debits(Total of lines 66 thru 79) 1,279,378,592 1,330,685,480
81 TOTALAssels and Other Debits(Total of lines 10-15,30,64,and 80) 7,314,839,919 7,162,742,914
FERC FORM No.2(REV 06-04)
Page 110

FOOTNOTE DATA
Concept GasStomdCunent
d is accounted for wdNn injections and withdraw., accounts.
I gas reported is Cunenl working gas.Avesta uses the inventory method to report all working gas stored.
FERC FORM No.2(REV 0&M)
Page 110

This report is:
Name of Respondent: (1)❑✓An Original Dale of Report Year/Period of Report:
Avista Corporation End of.,2023104
(2)❑A Resubmission
Comparative Balance Sheet(Liabilities and Other Credits)
Line Title of Account Reference Page Number Current Year End of OuarterlYear prior Year End Balance 12131
No. (a) (b) Balance ce (d)
1 PROPRIETARY CAPITAL
2 Common Stock Issued(201) 250-251 1,596,986,047 1,481,787.168
3 Preferred Stock Issued(204) 250-251 0 0
4 Capital Stock Subscribed(202,205) 252 0 0
5 Stock Liability for Conversion(203,206) 252 0 0
6 Premium on Capital Stock(207) 252 0 0
7 Other Paid-In Capital(208-211) 253 (2,732,405) (10,696,711)
8 Installments Received on Capital Stock(212) 252 0 0
9 (Less)Discount on Capital Stock(213) 254 0 0
10 (Less)Capital Stock Expense(214) 254 (50,073,294) (54,094,483)
11 Retained Earnings(215,215.1,216) 118-119 798,215,179 772,567,765
12 Unappropriated Undistributed Subsidiary Earnings(216 1) 116-119 43.138,900 38,974,396
13 (Lass)Reacquired Capital Stock(217) 250-251 0 0
14 Accumulated Other Comprehensive Income(219) 117 (357,109) (2,058,225)
15 TOTAL Proprietary Capital(Total of lines 2 Ihm 14) 2.485.323,906 2,334,668,876
16 LONG TERM DEBT
17 Bonds(221) 256-257 2.543.700,000 2,307,200,000
18 (Less)Reacquired Bonds(222) 256-257 83.700,000 83,700.000
19 Advances from Associated Companies(223) 256-257 51,547,000 51.547,000
20 Other Long-Tenn Debt(224) 256-257 0 0
21 Unamortized Premium on Long-Term Debt(225) 258-259 106,600 115,483
22 (Less)Unamortized Discount on Long-Term Debt-Dr(226) 258-259 795,576 841,286
23 (Less)Current Portion of Long-Tenn Debt 0 0
24 TOTAL Long-Tenn Debt(Total of lines 17 thru 23) 2,510,858,024 2,274.321,197
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases-Noncurrent(227) 63.558,661 64.284,097
27 Accumulated Provision for Property Insurance(228.1) 0 0
28 Accumulated Provision for Injuries and Damages(228.2) 995,000 1,320.000
29 Accumulated Provision for Pensions and Benefits(228 3) 89,829,937 93,900.990
30 Accumulated Miscellaneous Operating Provisions(228.4) 0 0
31 Accumulated Provision for Rate Refunds(229) 618.329 774,805
32 Long-Term Portion of Derivative Instrument Liabilities 17,902,160 7,891,963
33 Long-Term Portion of Derivative Instrument Liabilities-Hedges 0 0
34 Asset Retirement Obligations(230) 18,05B,399 15,763,066
35 TOTAL Other Noncurrent Liabilities(Total of lines 26 lhru 34) 190,962,506 183,954.921
36 CURRENT AND ACCRUED LIABILITIES
37 Current Portion of Long-Tenn Debt 0 0
38 Notes Payable(231) 349,000.000 463,000,000
39 Accounts Payable(232) 136.101.468 195,759,919
40 Notes Payable to Associated Companies(233) 0 0
41 Accounts Payable to Associated Companies(234) 0 114
42 Customer Deposits(235) 11,208,693 6.929,872
43 Taxes Accrued(236) 262-263 31,879,207 38,520,487
44 Interest Accrued(237) 22,318,B92 19,663,017
45 Dividends Declared(238) 0 0
46 Matured Long-Term Debt(239) 0 0
47 Matured Interest(240) 0 0
48 Tax Collections Payable(241) 40,534 202,211
49 Miscellaneous Current and Accrued Liabilities(242) 268 99,744,896 54.650,630
50 Obligations Under Capital Leases-Cunent(243) 4,490,212 4.348,776
51 Derivative Instrument Liabilities(244) 35.118.959 34,802,627
52 (Less)Long-Tenn Portion of Derivative Instrument Liabilities 17,902.180 7,891,963

53 Derivative Instrument Liabilities-Hedges(245) 0 0
54 (Less)Long-Term Portion of Derivative Instrument Liabilities-Hedges 0 0
55 TOTAL Current and Accrued Liabilities(Total of lines 37 thru 54) 672,000,681 839,985,690
56 DEFERRED CREDITS
57 Customer Advances for Construction(252) 4.436.513 4.211.506
58 Accumulated Deferred Investment Tax Credits(255) 28,233,162 28,784.445
59 Deferred Gains from Disposition of Utility Plant(256) 0 0
60 Other Deferred Credits(253) 269 32,918,243 46,402.602
61 Other Regulatory Liabilities(254) 278 479,233,915 525.409.545
62 Unamortized Gain on Reacquired Debt(257) 260 942,384 1.059,748
63 Accumulated Deferred Income Taxes-Accelerated Amortization(281) 0 0
64 Accumulated Deferred Income Taxes-Other Property(282) 653.219,870 636,821,6B5
65 Accumulated Deferred Income Taxes-Other(283) 256,710,715 265,122,699
66 TOTAL Deferred Credits(Total of lines 57 thru 65) 1,455,694.802 1,529.812,230
67 TOTAL Liabilities and Other Credits(Total of(Ines 15,24,35,55,and 66) 7,314,839.919 7.162.742,914
FERC FORM No.2(REV 06-04)
Page 112

This report is:
Name of Respondent: (1)0 An Original Date of Re ort: Ye
of Report
Avista Corporation p End of.2023/Q4
(2)❑A Resubmission
Statement of Income
Quarterly
1.Enter in column(d)the balance for the reporting quarter and in column(a)the balance for the same three month period for the prior year.
2.Report In column(9)the quarter to dale amounts for electric utility function;in column(i)the quarter to dale amounts for gas utility,and in(k)the quarter to date amounts for other utility function for
the current year quarter.
3.Report in column(g)the quarter to dale amounts for electric utility function;in column(i)the quarter to dale amounts for gas utility,and in(k)the quarter to date amounts for other utility function for
the prior year quarter.
4.If additional columns are needed place them in a footnote.
Annual or Quarterly,if applicable
5.Do not report fourth quarter data in columns(a)and(f)
6.Report amounts for accounts 412 and 413,Revenues and Expenses from Utility Plant Leased to Others,in another utility column in a similar manner to a utility department.Spread the amount(s)
over lines 2 thru 26 as appropriate.Include these amounts in columns(c)and(d)totals.
7.Report amounts in account 414,Other Utility Operating Income,in the same manner as accounts 412 and 413 above.
B.Report data for lines B,10 and 11 for Natural Gas companies using accounts 404.1,404.2,404.3,407.1 and 407.2.
9.Use page 122 for Important notes regarding the statement of Income far any account thereof.
10.Give concise explenalfons concerning unsettled rate proceedings where a contingency exists such that refunds of a materiel amount may need to be made to the udlsys customers or which may
result in material refund to the utility with respect to power or gas purchases.State for each year effected the glass revenues or costs to which the contingency relales and the lax effects together
with an explannation of the major factors which affect the rights of the udtity to retain such revenues or recover amounts paid with respect to power or gas purchases.
11.Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs
incurred for power or gas purchases,and a summary of the adjustments made to balance sheet,income,and expense accounts.
12.If any notes appearing in the report to stockholders are applicable to the Statement of Income,such notes may be included at page 122.
13.Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income,including the basis of allocations and
apportionments from those used in the preceding year.Also,give the appropriate dollar effect of such changes.
14.Explain in a footnote if the previous yea"oaAets figures are differenl from that reported In prior reports.
15.If Ore columns are insufficient for reporting additional utility depadmoMs,supply the appropriate account Was report the information in a footnote to this schedule.
Current Prior Three Other Other
Months Gas Utlity Gas Utility Utility
Total Current Total Prior Months Elec.Utility Elec.Utility Utility
Reference Ended Current Previous Current
Line Title of Account Pa a Year to Date Year to Data Ended Current Year Previous Previous
g Quarterly Year to Year to Year to
Balance for Balance for quarterly to Date) Year of Date Year to
No. (a) Numher Only No Date(In Dale(In Date
OuarterlYear quarterlYear Only No dollars) (in dollars) Date(in
(b) (c) (d) Fourth Fourth dollars) dollars) (in
Quarter Quarter (9) (h) (1) 0) dollars) dollars)
(e)
(� (k) (I)
1 UTILITY OPERATING
INCOME
2 Gas Operating Revenues(400) 300-301 1,813,140,667 1,753.175,600 1.193,674,365 1.167,462,735 619,466,502 585,712,865
3 Operating Expenses
4 (4001)lion Expenses 317-325 1,129,074.478 1,115,606,858 674,026,746 702,986,085 455,047,730 412,620,773
5 Maintenance 317-325 86,720,955 90,443,526 71,447,477 73,669.737 15,273.478 16,773,709
Expenses(402)
6 Depreciation Expense 336-338 194,611,959 185,002,792 149,272,689 142.463,452 45,339.270 42,539,340
(403)
Depreciation Expense
7 forAsset Retirement 336-33B 0 0 0 0 0 0
Costs(403.1)
B Amon& of
Utility Plantnt(404-0OS) 336-33B 62,239,993 56.467,917 46,738,641 42,661,543 15,501,352 13,806,374
(4
Amortization of Utility
9 Plant Acu.Adjustment 336-338 0 0 0 0 0 0
(?OS)
Amort.of Prop.
Losses,Unrecovered
10 Plant and Reg.Study 0 0
Costs(407 1)
Amortization of
11 Conversion Expenses 0 0 0 0 0 0
(407.2)
12 Regulatory Debits(407.3) 64,155.411 18,495,696 21.751,021 12,678,285 42.404,390 5,817,411
13 (Less)Regulatory Credits(407.4) 102,019,225 49,733,468 43.048,247 44,548.411 58,970,978 5,185.057
14 Taxes Other Than
Income Taxes(408.1) 262-263 118,141,439 121,401,780 79,882,775 86,410,192 38,258.664 34,991,588
15 Income Taxes-Federal 262-263 2.419.160
(409.1) (1,018,866) (7,715,052) (3,576,734) 10,134,220 2,559,868
16 In 9'e Taxes-Other 262-263 895.264 789,848 20.224 (43.263) 875.040 833.111
17 Provision of Deferred
Income Taxes(410.1) 234-235 36,404,931 40,312.733 29.355.257 29,270,294 7,049,674 11.042,439
(Less)Provision for
18 Deferred Income 234-235 74,741,597 64,172,849 47,088,945 46,062,769 27.652,652 18,110,080
Taxes-Credit(411 1)
Investment Tax Credit
19 Adjustment-Net (551,283) (528,730) (546.563) (528,748) (4,720) 18
(411.4)
(Less)Gains from
20 Disposition of Utility 0 0
Plant(411 6)
Losses from
21 Disposition of Utility 0 0
Plant(411.7)
(Less)Gains from
22 Disposition of 0 0
Allowances(411 8)

Losses from
23 Disposition of 0 0
Allowances(411.9)
24 Accretion Expense 0 0
(411 10)
TOTAL Utility
25 Operating Expenses 1,517,351.493 1,513,067,237 974,096,025 995,377,663 543,255,468 517,689.574 0 0
(Total of lines 4 thru
24)
Net Utility Operating
26 Income(Total of lines 295,769,374 240,108,363 219,578,340 172,OB5,072 76,211,034 68,023,291 0 0
2 less 25) _
26 OTHER INCOME
AND DEDUCTIONS
29 Other Income
30 Nonutilty Operating
Income
Revenues From
31 Merchandising, 0 0
Jobbing and Contract
Work(415)
(Less)Costs and
32 Expense of 0 0
Merchandising,Job 8
Contract Work(416)
Revenues From
33 Nonutility,Operations 0 75,755
(417)
(Less)Expenses of
34 Nonutility Operations 7,891,784 11,488,060
(417 1)
35 Nonoperating Rental Income(418) (1,034) (6,O69)
Equity in Earnings of
36 Subsidiary Companies 119 4,449,671 39,795,257
(418.1)
37 Interest and Dividend 15,537.184 2.112.087
Income(419)
Allowance for Other
38 Funds Used During (39.011) 804,751
Construction(419.1)
Miscellaneous
39 Nonoperaling Income 16,773 0
(421)
40 Gain on Disposition of 0 1,747,B5B
Property_(421.1)
TOTAL Other Income
41 (Total of lines 31 lhru 12,071.799 33,041,559
40)
42 Other Income
Deductions
43 Loss on Disposition of 40,696 0
Property(421.2)
44 Miscellaneous 5,616 5,616
Amortization(425)
45 1 Donations(426.1) 340 2,755,476 2,832,367
46 Life Insurance(426.2) 2,661,064 3,588,360
47 Penalties(426 3) 25,450 24,039
Expenditures for
48 Certain Civic,Political 1,775,518 1,731,972
and Related Activities
(426 4)
49 Other Deductions 1.410,301 4.469,119
(426.5)
TOTAL Other Income
50 Deductions(Total of 340 8,674,321 12,651.473
lines 43 thru 49)
Taxes Applic.to Other
51 Income and
Deductions
52 Taxes Other Than 262-263 462,271 670,496
Income Taxes(408.2)
53 Income Taxes-Federal 262-263 (2,079,651) (478,795)
(409 2)
54 Income Taxes-Other 262-263 (75,004) (668,970)
(409.2)
55 Provision for Deferred 234-235 3,954,988 1,568,707
Income Taxes(410 2)
(Less)Provision for
56 Deferred Income 234-235 2,286,595 4,155,913
Taxes-Credit(411.2)
Investment Tax Credit
57 Adjustments-Net 0 0
(411.5)
56 (Less)Investment Tax
Credits(420)_

TOTAL Taxes on
59 Other Income and (23,991) (3,064,475)
Deductions(Total of
lines 52-58)
Net Other Income and
60 Deductions(Total of 3,421.469 23,454,561
lines 41,50,59)
61 INTEREST
CHARGES
62 Interest on Long-Term Debt(427) 110,131,466 99,558,755
Amortization of Debt
63 Disc.and Expense 258-259 1,544,188 470,60E
(428)
Amortization of Loss
64 on Reacquired Debt 1,317,067 1,433,640
(428.1)
(Less)Amortization of
65 Premium on Debt- 258-259 8.883 8,883
Credit(429)
(Less)Amortization of
66 Gain on Reacquired
Debt-Credit(429 1)
Interest on Debt to
67 Associated 340 2,503,671 1.062,531
Companies(430)
68 Other Interest Expense(431) 340 21,435,607 9.696,574
(Less)Allowance for
69 Borrowed Funds Used 8,092,489 3,826,333
During Construction-
Credit(432)
Net Interest Charges
70 (Total of lines 62 thru 128,030,629 108,386,692
69)
Income Before
71 Extraordinary Items 171,180,214 155,176.032
(Total of lines 27,60
and 70)
72 EXTRAORDINARY
ITEMS
73 Extraordinary Income 0 0
(434)
74 (Less)Extraordinary
Deductions(435)
Net Extraordinary
75 Items(Total of line 73 0 0
less line 74)_ _
76 Income Taxes-Federal 262-263 0 0
and Other(409.3)
Extraordinary Items
77 after Taxes(line 75 0 0
less line 76)__
78 Net Income(Total of 171,180,214 155.176,032
line 71 and 77)
FERC FORM No.2(REV 06-04)
Page 114

s
Name of Respondent: Thi report is:(1)0 An Original Date of Report Year/Period of Report:
Avista Corporation End of:20231 Q4
(2)❑A Resubmission
Statement of Accumulated Comprehensive Income and Hedging Activities
1.Report in columns(b)(c)and(a)the amounts of accumulated other comprehensive income items,on a net-of-tax basis,where appropriate.
2.Report in columns(f)and(g)the amounts of other categories of other cash flow hedges.
3.For each category of hedges that have been accounted for as'fair value hedges",report the accounts affected and the related amounts in a footnote.
Other
Cash Totals for Net Income
Unrealized Flow each
Minim um Other Cash (Carried
Gains and Foreign Hodges category of Total
Pension Ilat(net Other Flow Hedges Forward
Line Item Losses on Currency [Insert Items Comprehensive
No. (a) available-for- Adjustment(net Hedges Adjustments Interest Rate Footnote recorded in from Page Income
sale securities amount) (d) (a) 5waps at Line 1 Account 114,Llne U)
(b) (o) M to 219 7B)
specify] (h) (�)
(g)
1 Balance of Account 219 at (11,038,551) (11.038,551)Beginning of Preceding Year
Preceding Quarter(Year to
2 Date Reclassifications from
Account 219 to Net Income
3 Preceding Quarter/Year to 8,980,326 8,980,326
Date Changes in Fair Value
4 Total(lines 2 and 3) 8,980,326 8.980.326 155.176.032 164,156,358
Balance of Account 219 at
5 End of Preceding (2,058,225) (2,058,225)
QuarterNear
Balance of Account 219 at
6 Beginning of Current Year (2,058,225) (2,058,225)
Current QuarierlYear to Dale
7 Reclassifications from
Account 219 to Net Income
8 Current QuarterNear to Date 1,701,116 1.701,116
Changes in Fair Value
9 Total(lines 7 and 8) 1.701,116 1.701.116 171,180.214 172,681,330
10 Balance ofAocount 219 at End or Current QuarterNear (357,109) (357,109)
FERC FORM No.2(NEW 06-02)
Page 117

This report is:
Name of Respondent: (1)❑✓An Original Dale of Report YeadPeriod of Report:
Avista Corporation End oF.20231 O4
(2)El Resubmission
Statement of Retained Earnings
1.Report all changes in appropriated retained earnings,unappropriated retained earnings,and unappropriated undistributed subsidiary earnings for the year.
2.Each credit and debit during the year should be identified as to the retained earnings account in which recorded(Accounts 433,436-439 inclusive).Show the contra primary account affected in
column(b).
3.Stale the purpose and amount for each reservation or appropriation of retained earnings.
4.List first Account 439,Adjustments to Retained Earnings,reflecting adjustments to the opening balance of retained earnings.Follow by credit,then debit items,in that order.
5.Show dividends for each class and series of capital stock.
Line Item Contra Primary Account Current QuarterNear Year to Data Previous GuarterfYear Yearto Date
No. (a) Affected Balance Balance
(b) (c) (d)
UNAPPROPRIATED RETAINED EARNINGS f
1 Balance-Beginning of Period 717,509.955 729,502,158
2 Changes(Identify by prescribed retained earnings accounts)
3 Adjustments to Retained Earnings(Account 439)
4 Adjustments to Retained Earnings Credit(Debit)
6 Balance Transferred from Income(Account 433 less Account 418.1) 166,730,543 115,300,775
7 Appropriations of Retained Earnings(Account 436)
7A Excess Earnings (1,835.879) (3,539,494)
8 Appropriations of Retained Earnings Amount
9 Dividends Declared-Preferred Stock(Account 437)
10 Dividends Declared-Preferred Stock Amount
11 Dividends Declared-Common Stock(Account 438)
11.1 Dividends (141,368,296) (129.264,336)
12 Dividends Declared-Common Stock Amount
13 Transfers from Account 216.1,Unappropriated Undistributed Subsidiary 285,167 5,430,852
Earnings
14 Balance-End of Period(Total of lines 1,4,5,6,8,10,12,and 13) 741,321.490 717.509,955
15 APPROPRIATED RETAINED EARNINGS(Account 215)
16 TOTALAppropriated Retained Earnings(Account 215)(footnote details) 56.893,689 55,057.810
17 APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE,
FEDERAL(Account 215.1)
18 TOTAL Appropriated Retained Earnings-Amortization Reserve,Federal
(Account 215.1)
19 TOTALAppropriated Retained Earnings(Accounts 215,215.1)(Total of
lines of 16 and 18) 56,893,689 55,057,810
20 TOTAL Retained Earnings(Accounts 215,215.1.216)(Total of lines 14 and 19) 798,215,179 772,567,765
21 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS
(Account 216 1)
Report only man Annual Basis no Quarterly
22 Balance-Beginning of Year(Debit or Credit) 38,974,396 4,609.991
23 Equity in Earnings for Year(Credit)(Account 418.1) 4,449,671 39,795.257
24 (Less)Dividends Received(Debit) 0 5,000,000
25 Other Changes(Explain) (265,167) (430,852)
25.1 Corporate Costs Allocated to Subsidiaries (285,167) (430.852)
26 Balance-End of Year 43.138,900 38,974.396
FERC FORM No.2(REV 06-04)
Page 118

This report is:
Name of Respondent: YearlPeriod of Report
Avila Corporation (1)❑An Original Date of Report:
(2)❑A Resubmission End of..20231 Q4
Statement of Cash Flows
1.Codes to be used:(a)Net Proceeds or Payments;(b)Bonds,debentures and other long-term debt;(c)Include commercial paper,and(d)Identify separately such items as investments,fixed assets,
intangibles,etc.
2.Information about noncash investing and financing activities must be provided in the Notes to the Financial statements.Also provide a reconciliation between'Cash and Cash Equivalents at End of
Period'with related amounts on rice Baance Sheat,
3-Operating Activities-Other.Include gains and losses pertaining to operating activities only.Gains and losses pertaining to investing and financing activities should be reported in those activities.
Show in the Notes to the Financials the amounts of interest paid(net of amount capitalized)and income taxes paid.
4.Investing Activities:Include at Other(line 27)net cash outflow to acquire other companies.Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial
Statements,Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20;instead provide a reconciliation of the dollar amount of leases capitalized
with the plant cost.
Line Description(See Instructions for explanation of codes) Current Year to Date QuarterArear Previous Year to Date QuarterNear
No. (a) (b) (c)
1 Net Cash Flow from Operating Activities
2 Net Income(tine 78(c)on page 114) 171,180,214 155,176,032
3 Nonrash Charges(Credits)to Income:
4 Depreciation and Depletion 256,851.952 241,470,709
5 Amortization of(Specify)(footnote details)
5.1 Amortization of deferred power and gas costs,debt expense and exchange power 10,024,219 (75.986,952)
6 Deferred Income Taxes(Net) (36,037.425) (26,131,896)
7 Investment Tax Credit Adjustments(Net) (551,283) (528,731)
8 Net(Increase)Decrease in Receivables 39,845,414 (57.081.996)
9 Net(Increase)Decrease in Inventory 4,047,260
_ (22,224,699)
10 Net(Increase)Decrease in Allowances Inventory (30,071,678)
11 Net Increase(Decrease)in Payables and Accrued Expenses 111(50,860,477) 1-88,122,813
12 Net(Increase)Decrease in Other Regulatory Assets (53,098,758) 583,561
13 Net Increase(Decrease)in Other Regulatory Liabilities 34.302.152 10,248.033
14 (Less)Allowance for Other Funds Used During Construction 6,340,790 6,543,085
15 (Less)Undistributed Earnings from Subsidiary Companies 4,449,671 39,795.257
16 Other Adjustments to Cash Flows from Operating Activities
16.1 Power and natural gas deferrals (6,119,299) (1,797,792)
16.2 Change in special deposits 129,225,987 (141.014,015)
16.3 Change in other current assets (26,445.069) (6,946,745)
16.4 Non-cash stock compensation B,441,501 8,716.734
16.5 Loss(Gain)on sale of property and equipment 40,896 (1,747,858)
16.6 Other (3,283,209) 1.378,349
16.7 Allowance for Doubtful Accounts 3,917,172 3.545,696
16.8 Changes in other non-current assets and liabilities (13,741,356) 6,069,824
16.9 Cash paid for settlement of interest rate swaps (409,000) (17,035,230)
16.10 Cash Received for Settlement of Interest Rate Swaps 7,868,930
18 Net Cash Provided by(Used in)Operating Activities(foal of Lines 2lhm 16) 434.337.762 113.477.495
20 Cash Flows from Investment Activities:
21 Construction and Acquisition of Plant(including land):
22 Gross Additions to Utility Plant(less nuclear fuel) -(490,335,100) 1-1 449,340,115)
23 Gross Additions to Nuclear Fuel
24 Gross Additions to Common Utility Plant
25 Gross Additions to NonuGltty Plant
26 (Less)Allowance for Other Funds Used During Construction
27 Other Construction and Acquisition of Plant,Investment Activities
28 Cash Outflows for Plant(foal of lines 22 thru 27) (490,335,100) (449,340.115)
30 Acquisition of Other Noncurrent Assets(d)
31 Proceeds from Disposal of Noncurrent Assets(d) 1,913.172
33 Investments in and Advances to Associated and Subsidiary Companies (11,411,922) (10.836,472)
34 Contributions and Advances from Associated and Subsidiary Companies 5,000,000
36 Disposition of Investments in(and Advances to)Associated and Subsidiary
Companies
38 Purchase of Investment Securities(a)
39 Proceeds from Sales of Investment Securities(a)
40 Loan Made or Purchased
41 Collections on Loans
43 Net(Increase)Decrease in Receivables

44 Net(Increase)Decrease in Inventory
45 Net(Increase)Decrease in Allowances Held for Speculation
46 Net Increase(Decrease)in Payables and Accrued Expenses
47 Other Adjustments to Cash Flows from Investment Activities:
47.1 Changes in other property and investments 1.199.766 1,820.492
49 Net Cash Provided by(Used in)Investing Activities(Total of lines 28 thru 47) (500,547,256) (451,442,923)
51 Cash Flows from Financing Activities:
52 Proceeds from Issuance of:
53 Proceeds from Issuance of Long-Tenn Debt(b) 250,000,000 399.856.000
54 Proceeds from Issuance of Preferred Stock
55 Proceeds from Issuance of Common Stock 112,308.131 137.778,394
56 Net Increase in Debt(Long Term Advances)
57 Net Increase in Short-tern Debt(c) 179,000,000
59 Cash Provided by Outside Sources(Total of lines 53 thru 58) 362,308,131 716.634,394
61 Payments for Retirement
62 Payments for Retirement of Long-Tern Debt(b) (13,500.000) (250,000,000)
63 Payments for Retirement of Preferred Stock
64 Payments for Retirement of Common Stock
65 Other Retirements
65.1 Other -(4,820,847) c`(7,143,646)
66 Net Decrease in Short-Tenn Debt(c) (114,000,000)
67 Other Adjustments to Financing Cash Flows
68 Dividends on Preferred Stock
69 Dividends on Common Stock (140,922,959) (129,060,998)
70 Net Cash Provided by(Used in)Financing Activities(Total of lines 59 thru 69) 89,064,325 330.429,750
73 Net Increase(Decrease)in Cash and Cash Equivalents
74 (Total of line 18,49 and 71) 22,854.831 (7,535,678)
76 Cash and Cash Equivalents at Beginning of Period 5.738.074 13,273.752
78 Cash and Cash Equivalents at End of Period 28,692,905 5,738,074
FERC FORM No.2(REV 06-04)
Page 120

This report is:
Name of Respondent: Year/Period of Report:
Avista Corporation (1)�An Original Date of Report:
(2)❑A Resubmission End of:2023/Q4
FOOTNOTE DATA
fa)Concept:NetlncmaseDecreaselnPayablesAndAccmedExpense OperatingAc0vities
Cash Paid(receiver)during the period for
Income taxes:$(1,439,727)
Interest$125.249,194
(b.)Concept GmssAdditiunsTOUtilityPlanlLessNuclearFuellnvestingActivities
Adddions to PPE in Accounts Payable:$33,691,044
(r)Concept OlherRedrementsOfBalanc simpactingCashFlowsFmmFinancingActivities
Debt Issuance costs(3.323,740):Minimum tax withholdings(1,497,107)
(Q).Concept:NetlncreaseDecmaselnPayablesMdAmmedExpensesOpemUngActiv!ties
Cash paid during the period for
Income taxes:$445,203
interest S101,077,254
.(g)Concept:GmssAddiOonsToUgiityPlantLessNudearFuellnvestingActivides
Additions to PPE in Accounts Payable:$27,7
(0,,Concept:OtherRetiremenlsOfBalanceslmpactingCashFlow FmmFinancingActivi0es
Debt issuance costs(6,681,3g0);Minimum tax withholdings 1,462,256)
FERC FORM No.2(REV 06-04)
Page 120

This report is:
Name of Respondent: (1)❑✓An Original Date of Report: YearlPeriod of Report•
Avista Corporation End of:2023/04
(2)El Resubmission
Notes to Financial Statements
1.Provide important disclosures regarding the Balance Sheet,Statement of Income for the Year,Statement of Retained Earnings for the Year,and Statement of Cash Flow,Many aaaunt thereof
Glassily the disclosures according to each financial statement,providing a s ibheading for each statement except where a dlscosure is applicable to mom than one statement.The disclosures must
be on the same subject nations and in the same level of detail that would be required if the respondent Issued general purpose financial statements to the public or shareholders.
2.Furnish details as to any significant contingent assets or liabilities existing at year end,and briefly explain any action initated by the Internal Revenue Service Involving possit4a assessment of
additional income taxes of material amount.or a claim for refund of income taxes of a material amount initiated by the utility.Also,briefly explain any dividends in arrears on cumulative preferred
stock.
3.Furnish details on the respondent's pension plans,post•retimment benefits other than pensions(PBOP)plans,and post-employmunt benefit plans as required by instruction no I and.in addition.
disclose for each Individual plan the current years cash contributions.Furnish details on the accounting for the plans and any changes in the method of accounting for them Include details on the
accounting for transition obligations or assets,gains or tosses,the amounts deferred and the expected recovery periods.Also.disclose any anent years plan or trust curtailments,terminations,
transfers,or reversions of assets.Entities that participate in mulliamployer postrebramenl benefit plans(e.g.parent company sponsored pension plans)disclose in addition to the required
disclosures for the consolidated plan,(1)the amount of cost recognized in the respondent's financial statements for each plan for the period presented,and(2)the basis for determining the
respondent's share of the total plan costs.
4.Furnish details on the respondent's asset retirement obligations(ARO)as required by instruction no.1 and,in addition,disclose the amounts recovered through rates to settle such obligations.
Identify any mechanism o account in which recovered funds are boring placed(i.e.trust funds,insurance policies,surety bonds).Fumish details on the accounting for the asset retirement
obfigalans and any changes in the measurement or method of accounting for the obligations,Include details on the accounting for settlement of the obligations and any gains or losses expected or
incurred on the settlement.
5.Provide a list of all environmental credits received during the reporting period
6.Provide a summary of revenues and expenses for each tracked cost and special surcharge.
7.Where Account 189,Unamorlized Loss on Reacquired Deal,and 257.Unamortizod Gain on Reacquired Debt,are not used,give an explanation,providing the rate treatment given these item.See
General Instruction 17 of the Uniform System of Accounts.
8.Explain concisely any retained earnings restrictions and slate the amount of retained earnings affected by such restrictions.
9.Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that directly affect the respondenrs gas pipeline operations,
including:sates,transfers or mergers of affiliates,investments in new partnerships,sales of gas pipeline facilities or the sale of ownership interests In the W,pipeline to limited partnerships,
investments In related industries(i.e"production,gathering),major pipeline investments,acquisitions by the parent corporatart(s).and distributions of capital.
10.Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to the ubtitys customary or that the utility may,receive a
material refund!with respect to power or gas purchases.State for each year affected the gross revenues or costs to which the contingency relates and the tax effects and explain the major factors
that effect the rights of the utility to retain such revenues or to recover amounts paid with respect to power and gas purchases.
11.Explain concisely signif canl amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or
gas purchases,and summarize the adjustments made to balarits shoot,income,and expense accounts.
12.Explain concisely orgy those significant charges in accounting methods made during the year which had an effect on rut income,Including the basis or allocations and apportionments from(hose
used in the preceding year.Also give the approximate dollar effect of such changes.
13.For the 30 disclosures,respondent must provide in the notes sufficient disclosures so as to make U e interim information not misleading.Disclosures which would substanuaay duplicate the
disclosures contained in the most recent FERC Annual Report may be omitted.
14.For the 30 disclosures,fire disclosures shag be provided where events subsequent to the end of the most recent year have occurred which have a material effect on one rasponden.Respondent
must include in the notes significant changes since this most recently completed year in such items as:accounting principles and practices:estimates inherent in the preparation of the financial
statements;status of long-term contracts;capitalization including signipcam new borrowings or modifiicatons of existing financing agreements;and changes resilr eng from business combinations or
dispositions.However were material contingencies exist,the disclosure of sued matters shall be pmvded even though a significant change since year end may not have occurred.
15.Finally,if the notes to the financial statements resting to the respondent appealing in the annual report to the stockholders are applicable and furnish the data required by the above instructions,
such notes may be included herein.

NOTES TO FINANCIAL STATEMENTS
NOTE 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
N—fliusf—
Avism Carp(the Company)is primmily se electric and a beel ges utility will,.—W other business vrnlurts Avis.Carp provides electric distribW,,and trensmLaeioR and vawral gas divdbudon urviees in pens oreest=Wuhinpan end eorthem Idaho AA,m
Carp h,pmvidm-,,W gas distrib,dw service m peem of nanheesleee and soulhwelem Ong,,AA,m Carp hes electric grneraling fecililim in WashingwN ldaho,Omgw wd Montana AAi Carp also suppfia elrotrieiry to a small number ofcubvrers in
Mo.—
Alaska Elwtric and Resource Company(AERC)is a who0ybwed subsidiary fMi..Cote The pri..y subsidiary ofAERC is Alaska Electric Light end P—(AEL&P),whi,h.mprkcs Avis.Corp's regulated utility opem ms in Ala.
Avists Capital,,wholly ownd—gukled subsidiary ofAviste Corp,is the Parent company oI he sebsidiary.mpanies acepl AERC(and its subsidiaries)
Bast ofRq odng
The f cid sUtemrnts include the assets,liabilities,rtvenees and expense of the Company eed have beee prcparcdrat—elan.with theac.udeg tcqui—se.of the Fd.W Energy RegWasion Commisd-(FERC)as set foM in its appliesble Uniform System
afAee...sed publishd seeaveung rtIesses,which is a ce.prebmive bask ofa.eunLi g other than lee—edIg principles generally acuptd W the Unild Steles ofA—ei.(U.S GAAP)As espi d by the FERC,the Co.pevy accounts for its inve9menl in
jority owed subsidiaries es requrtd by U S,GAAP.The accompanying firtenciW snte.<vt wclude the Company's proponioneW sham ofuliliry plant end rtlased apemuans associWed wish its blaests W jointly awed plants b eddidoq undo the rKtu—..of
the FERC,Nert aR di6 fmroUS.GAAPbthe presrnmtiav af(1J nvrtnt poru.ofl.g-term deb4(2)assets end liebiliva for cost efremovel afasset;(3)asseLs M1dd fro Sale,(4)gWebry assets and liabilities,(5)defartd ivwme lama essvciatd wish
eem other these ufility property,plant and equip.,nl(6)m.prehm,ive i,ee—,(7)wammdzd debt issuance costs,(8)opera mg revenues and reseuree.s.esse,iatd with..led energy contracts Thal ere"booked out",(9)..—Moo pertioe of passion end
olber posselirtmrnt benefit..,and(10)1—
U e ofFstimatrs
Theprepnmliov,(the fivaacial statements ie caefarmitywith GAAPrcgLamoenage.eet le make estimates and ossumpimts thet ePet the amount rcpond farassets sed libilities end the&elosure of.ntingmt essetsand linbilitresst thedeseaf Lhef ciW
s etemwn ad the eq w"ammMr of Tme<a and expenses during the„povbg period.Signiftwnl ah—le,include:
• delermirrmg the market ed ofnew rommdity demative assert and liabiliues,
• pmssion end other postreti—L benefit plan oblipti—,
• ee,iegeet fabihdes,
• goodwiu ieepaimteet iesliog,
• recowrsbilky ar sguleto y asset,and
• -billd--es
Changes in these estimates end assamptimv art roesiderd reasombly possible and may have a material effect ov the frrmrciW stee mem end thus oases]etolle weld differ fie,the amowts repond and disclosed herein
Sysrrm of./—oa
Theaccountingrccodsofthe Ca.pany'suulityopcmuoesarema tined baccordance wish thesetafarmsystem of—.mp—ibdbythe FERC end adap1dby1be awe rtgW-.y.—issio,m in Wsshieo.,Idaho,M..—and Oregon.
Rrgeledon
The Company k subject W state mpleli.ie Weshmgtoe,Idaho,Momes,Oregon and Alaska The Compsey is subject to federal regul.don primanly by the FERC,es well es various othm Wesel agencies with reed—y oversight afpmtieel.asp..ofi.
opcmovns
Deperldan
Farutility aperWioes,deprtcietien expense is estimmcd byemethod ofdepreriation e,roueung ulilivng wmposite rotes far utility plant Such roles are designed to provide for rttirtments efpropcnies et the expiration of theirurviu tierce For utility operations,the
tiro ofdeprerietion provisiorts Lo avmage deprtciable property was es follow,for the years ended Deeember 31:
m3
AvisW Corp 3 52% 3 50%
The evcmgc scrviee fives for the following broad wlegories of utility plan,in—Nee me(iv years):
Elo,oie Lh.—Vothvp.duction 26
Hydroelectric produvioe ]9
Elalnc uaasmisem 50
Electric dktributi. 40
N.—I gas dismbudoe property 44
Other sM1erter-find g...l plant 8
Allowanxfar Funds Usrd During Cmrmuvfan(AFUDL)
AFUDC rep—e-the..efboth the debt and equityf ds used to finance filily Id.,eddili.s during then—ion period.Asp--bed by mgulawry authmitia,AFUDC is cepitefisd esa part affi, la futility plain The debt rompone.I ofAFUDC is
mdited eooet WW1 interest asp o.inthe Smle—m ori.—W the fine item"cepitslized"i—t"The egdiy—ponenlarAFLJDC is includW mthe SW—oft—,in the fin,item"other iavme-vet"The Company is pemutld,under esteblishd
eegul—y rate p—bees.W mover the espitelized AFUDC,sed a—.,ble rthen Lh—,de—gh its inclusion b rate base s,,d the provision for depwistion after th,relenA utility pl-is placed iv smiee Crib inflow rtleld Io AFUDC does wt occur unfit the
mi,teduulitypleelkplee inserviceendincludedinratebase.
The WUTCand IPUCM1aveeuthoddAvkWCorp.WwleWWe AFUDC using its Wlowd mteofrtnurt To the extent see ountscW.leled using this roe exceed the AFUDC amounts wleWmed using the FERCf seta,Avian Corp capimfieestheexeessasa
regWemry asset The regulWory asael essoeiald wish plml in sesvi.is emartissd over the average usefW life ofAvista Corp's uulity plan)which a approximately 30 years The regulatory asset assm:ia Wd wish.nstmctioe work in progress is no[amortised until the
pl.L k placed in semce
The eff five AFUDC role was the following for the yams ended December 3 l:
AA.Carp 703% 712%
fnenme r
Deferred income lax assets myresrnl futurt inwm,tax ddu,0oes the Co.p.y,xP.ts Io utilize iv fu.m tax returns to reduce bxable iomme Dcf r d'mwm,lax liabdives represent fvbee taxable meeme th,Company espeets W reeoppin in flare tax returns
Defend Wz asset and liabilities arise when them are temporary di III—saeltbg fio.diff ing treabent of items for lac seed se..fing puM,,w A deferred income bx asset or liability is deie,-md bated on the enacted bx rates that will be beffect when the
temporary cliff noes betwew the finaneiW sWWmrntemrydng amounts end ties bask oFexisting assets and liabilivaeexp,eledW be reported in the Company's b.melax remnts.The effxlon deferrtdincome Wxa fiomeehangebbx roles is rc<ogniuAW
in the peed Iha1 includes the enec�eel date.less a rtgulvtory ceder specifice dcfcrrW of the eE.l ofthc change b less roles over a longer paned of time.The Company esbblishes a valuation allowenw whrn it is more 10rely than not that all,or a portion,of
e deferrcd Imr as.will not be eselised.Defer ed ln..e nx assets and Imbiliues and rtgulalary assets sod liabilities art established for income tax benefits flowed through to customers.
The Campsey feu elected to ac.wl re,lmnsf ble tax erd)eesa,o.ponrnl of the income to provision The Company mcogru=the benefit ofproducdon tam c,dim saes mduedon of inwme Ism expense in the peed the cmdil is g.ml,d,which eorespondsW
the peril the energy production occurs.The Company applies the deferral melhd of accounting fro iovesbrenL lax credits(ITC,)Under this method,ITC,art a—Hired ss a reduction W in..,lax expense over the esti.etd m,fW lives of b,ondenlyfng properly
that gave rise to the crediL
The Company''s lmgesl defend inwmc bximm is the cliff aberween the book andtax basisofutilily plenLThisitero resWts[iom thcteparery did.on dcpvcimion apeou b wily nx years,this item is rtcarddesa dcfmd income les fability that will
vrnlually reverse sed become subject to income laz in testae lax years
The Company did not incur peeallies on income tax posi6oes is 2023or 2022 Thc Compmy week]..god.intereel eecmed rtlWed to iomme lax pesilia.es intmesl expense or ialerest income end peuWfice iscurmd es other operating expense
Srack-Rued Comprnsmwn
The Company issues thrte LYPcs ofstock-based.mpenaeuoe awards-mslncted shares,marker-basil awards end peK rmnrleFbasd awards Compeesation eon relating to shnm-basil paymwltmsuaetiam isrc.gniudin the Cempanysf eiW ststemevts bead
m the fir value of die equity irtswrnrnb issued end re.ded over the requisite urvi.period.
Thc Company roroded stock-based compersseuan expertse(included b other opewling expenses)end inrome Isx brnefits in Ne SWlemrnts of In.me of the following amount for the years rnded D.embu 31(dollars in thousands):
w,4
Stock-basil wmpeuatiov aperrse T 7,144 T,S67
Inrome bx benefits 1,500 1,569
Excess mx benefits(expemes)on seeded shore-bard employes
pay,e Is 84 (19 J
R,,t,i,dshertawnrdsv,LinequWlhirdseachyem aver 3yeeessedmepayeblew Avism Corp rommov stock al the end of each year if Ne servi,e rondiuon is met Restricted sW,kkveluedvthe close ofmarkel ofthe Company,wmmoo stack oe the pent dam
TWaI Staseluldee Aemm(TSA)awada art moket4usd awardr and OvmWivtF rrsinp F<a SRae ICFPS7 anard+arepbfvrnsae[rartsb IIc<h gpesofawads.a aRvapsock f7)viaactsee eel mr rr EW Corp common mach ntheedo(d,e
rhea-yrcer Pvbd TM mr.Aod of reltle�t n v th di-anim aftb,Compvry and Ersmrsnlly 1►t Cemprtty ha settled Ihex ewaeda dervf�nsusxc of Mhu Cpp erasers atrsek aed'encMs ro...Mirne this prv[ti<e Fkth M.of a+Qds a[nk th n<gi<nk to
dividend tgei+xl J ny1.n,ere asR1e<t b forfcnuro uNn cau(n cu<WnWn[ca,end seer wbjM W mtvinT sped!rnarkR ar ItK rrw[<[odinena FLsN oo des in<I eferui�an,xt vfdre muter a perfamm¢c[vd,0ena,else amoral nfnsls pled a common rock
nraw wut,>af<flow 6 m mo p,.aur nrdrr iaival an,w pmrd 13i.;aree<gWaetn riphea ere nee WuWod ad pith eta mly oa an+ro sew h.te.nad and Ivax ram des market seed prrst.marrre.w,ma,t.
Thc Company aeeomts for bosh the TSR awards end CEPS awards es equity awards and compensation roar far these awards is rtwptiud avm the requisite service penal,provided the requisite service period is rrndered For TSR awmda if the market condition is
not met W the end oCthe drreo-year service period,there will be no change in the cumulative amount oF,ompeesauon roar rc,ognizd,menu the awards arc Bull couidertd oared even though the market metric was col met Fm CEPS awards,W the end of the three-
y.rservice period,iCth4 inbmel performavu metric oFcwouletiv,estvivgs per share is not mek e11 comp—don roar Ter Ihese awards is—d es these eweds eR cot considertd vested.
The fair value oresch TSR award is estimated an the date of g—L using a statistical model W.M—mg the probability ofineeung the market targets basil on hbtori W mama refdve W a peer group CEPS awards aR valued W the close of..ke l ofthe Company's
nuvon sock on the pant dart
The feuowing table summarizes the number of pants,vested and unvcelcd sluua,wined shorts(basil oa market metrics),and other pedinrnl information rtloWd Lo the ee.parys sock rompenmuon ewarts for the years ended Decembm 31:
rat
Reebleted Shares
Shorts panted during Ibe year 76,806 115,746
Shares vestd during the year 75.007 44.829
Unvestd shares.end ofy— 152.140 151,860
Umaoga'i.d eomperlsauav sp—atendofy—
(i.be..ds) S 3,477 S 3,923
TSRAwerds
TSR shmcs graded during the yes, 34,912 69.814
TSR shme-,—led during the year 61,456 43,730
TSR sbsra es—d based on mmkeL metrice 44,863 48.990
U.—d TSR shaves N cod oFym 96,915 130,567
Umecogrd.d e—peeseuon espense el rnd ory—
(ie ffi ads) S 2,235 S 3,533
CEPS Awesds
CEPS shwa gmnted during the year 104,685 69.814
CEPS shares vested dung the yes, 61.456 43,730
CEPS shwa curved based ou PerWmmece met iw 33,801
Unvestd CEPS shares el end ofy= 161,235 130,567
Uort,ogoizd campeemedon sp—at end ofywr
(W thousands) S 2.439 S 2,471
Outstsnding mteicld,TSR end CEPS share ewads Wclude a dwid.d.mponrnl paid in cash.A unbility for the dividends payablercbtd to these awards is acvud es dividends a amvunecd Lhmugh-the life of the award As of December 31,2023 and 2022,the
Ca.pseylvd..gniud a I iebiuty of 521 milliav and Sl 7 milliory respalively,mlated to the dividend q iW=m payable on the o,u=ding end unvested short grants
Cesh etW Cesh Eguimlenb
For Lite purposes of the St—eets or Cash Flows,the Coeepwy eemiders all temporary i—I—em with a maturity of lluee months or less when purthwd to be cash equiw m%
Allo sew n,e for D-hy-W A.v enb
7be Co.pmy maintains w allowance for doubtful accounts to provide For estimetd end pe..Ii.l losses on seceounts receivable The Company del-eines the a11—.for utility sed other ctssta.es see...mwiwble besd.Idslonesl wri—M es..partd to
waves rceciveble cod operating revrnues.Addifierdly,the Company atsblisbcs apuife 11—ce,for ceroin Wdividuel seeomb
1xMe—1 AG

The ros,0fedditio.,u utility plem iv service,including AFUDC end epi---ts of omits orpmper,and improvements,is espi.liud,The cost ordq,,d,bl,units orpmpeny mlirtd plus the cosl,roan—i less salvage is charged 1,secumulmed depreei,tion
Asset Rm'ronenl Obhg dmv(ARO)
The C.mp.y retards the fair vduc or.liability for an ARO m Lite period m which it is incurred.Wheo the liability is mifislly raorded,the rmmciamd vests of the ARO art mpiWiud es pan ofth,carrying ommml of the related Ioog-livd asset-The liabiliry is
acted 1,its present v,loc.ch period and the Meted eepitelind vests arc demociesed ovar the uefl h re of the relmd assetf addition ifrhere are changes in the estimated liming or estimated costs of the AROs,adjlr -.ere recorded during the period new
inf0.mtim,becomes available.an immerse or decreasero he liability,wish the offs,[rcoolded to the rt1md1ong-livd esset.Upan retirement of the sue%the Company either settles the ARO for its recorded momml m recognizes a ocomnry Lose,or liability for the
dff,rent,,whithwlfibcsmcha .&.fimded.o.1omers Woughthemt ,kingprocess.The Company rtwrds rtgWalory asuls mdliebilitice far the diR cobctween suet rttircmml cosisamevtly texovered'm wesand AROsrcoorded since asut retirtme,l
costs arc recovered tlwugM1 rates chargd 1,eustomess(see Nom I I for fmfs diacussiov of the Company's AROs)
Derivative As,u an d Liobrlma
Derivative are rtcardd Lo cif.asets or liabilities ov fe Balance Shects.casued et esvmeled fauvmue
lire WLohinglon Uvlities and Trarmportetiw Commission(WU]'CJ and fe Idaho Public Udlioi.Catmmrva0(IPC'C�ntud•eeaonmg aim sutlxsn.•rnp Avnea C'ap,to.Rut�y rov_tto0dy rknvnrsrtuna.IWibuet waf a�ImaY•aeatt a La1nLl7.rn,r
rrWrrtvog metnvtnt it imadul ro defer do m.pnvm Nrwk.btauta µvs end losses zee eMp<ommodx3'Iranu'1Wo1 rani We period Nhln try.RnIUN beef a and cove coal,in djwnnenn ro.md rate la+ousk Pat tease Uses AJjuamtenh(KIAaA the
Enc,yry AewverYMeehaWsm(ERM)v,Washmgtov.the Power Cnt AJrynnlear lPCA)nrahreius fa 14dr4 and pare[,Es+reral nee nau The muleing rc�IaairY'saWsawaWed r•Itlt meegY•mraeodnydrrinlnt lumaanuau ptababk art,,»ray durwgk
iturt.les
Substectiolly all forward contracts to puchase or sell power end rmhum gaz ere worded es derivalive assets or Iiabilid.at-booted fai—he with so offsetting %Ldwymet or l�bility.Ctc—not comidered derivelivce arc aocoomed for on the accrete!basis
until they zee settled m realized unless(here is a daline in the fair value of the contra.dc.rmind.be Lothar-Ihmt-tempamry.
For i-1 rue swap deri"U,m AA-Corp,records ell murk-1.to.kes getiru end losses m each...do,period es assets and IiabiliGe;Is we11.0lfsetofg mgWmOry assets mod liabilities,such tul then is no omo.c stmcmcnt impact The im—we swap
dmvativa ere risk mewgemevl,00ls similar m eeagycommodity dmvetiva-Upov senl.ocot of inleeert rant swap ddve[ives,We regWalary asses or liability is emon'vnd Lo a component of ol..l expeeue ovm the tun of the azsaiatd debt The Company
raords an onset of inlertst rmre swap deivative Locals Loud liebdities with regdulory scuts and liebilives,bead av the prior prmetico of the comroissioLo 1,provide removery through the mtvmaldng process.
The Company has mWtiple mastnnettiog egrtemrnts wish a variety ofen,ities ellowog far crossco.modity netting afderivaoive agteemcots coif the same counl.pany(i a pews derivatives cm be,end wish neturml gas derivative)f addition,some same,
nerving agrtem sm allow frocn ling of commodity derivatives end intc,est rile swap Shwu.ves Fm the same counretpeny.The Company does not have egrte.rnts which allow for cross-alGliole netting among multiple aRl.ted legal enti,ies.The Company nets
all derivative immrments wM1en slowed by the agreemrnl forprtscn.tion m the Balena Sheers.
Fair Vmae Mrasuranenu
Fulre-srepresents the prize thatwOWdbe1..d.whey L-c vvriserorpaid t cormly a hung.(an exitprice)inav It
i—.d on belweeo he BMpaniShect.ale No.1 forhe date Fong mo..odirydeivative srsscts and liabilities,dcfcrrtA
omprnsatioo Lou.,az well Lo denve,ives rtlmed m inlertsl rate swaps cod foreign,mrency exchange wntrazts,arc reported et estimated f'r value oo,he BWevco Sheets.See Nam 13 for fe CO.penys Ia'v value disclosues
RegWmcn Deferred Charges and Credits
The Company,prepares its firmvcid statements in.—rdeva coif regulatory.—Mg precut.because:
ales for regulated services are aoblisbed by m subject to approval by indepcodmt fird-party regulaors,
• the rtgalald rmosare designed la rtcovn fe cost ofproviding the rtguleled servicce,end
• in vtew ofdemand far the regWmN—ices and the level ofcompetitiory it is ces—ble10 assume that.ta av be charged to end collected from customers m 1-1,then will recover
Regul,lary accounting pre—I—require com io costs and/or obligations(aoeh as i—red power and,mtmd gaz cos.not currently H.Led in noes,but expected o be recovered or mf=ded m the looms),to be rebated as deferred c"Is or credits on the 11,1—
ShstsThaccostsandl�r obligations art no,rtOMedfthe Sommcotsoflncome until the period during which matching rcvenuesurt recogvvd.The Company also has dswplfgtcvenuedefeaals Sa Nole2f discussion an dewpling revrnuc deforms
if m same pom,iv the hurt the Campavy determines it no lovgn meets the erimeia fro contfued application of regulatory accounting practices Im WI or aportion of its rtgWatd 0peeadom,the Campmy coWd be:
• requircd,o write,ff its mgWmory asuo,Loud
• precluded fins the fore defter,[afcosts m d,copled revenues not rcmovered through mice e1 the lime such amounts am insured,even if fe Company eapsled to rcnovn these amounts fins cumomaa o the itrue
V—mo'ud De61F pens,
Unemortiud debt cxpenu mclud.del.issvana vests Was art amanizN aver the lift of fe rtlatd debt
Uvamom'red Debt RparrAss,Cc=
For the Campooy's WLohfgloo regWetoryjurisdimion end for arty debt tpurehasce bcgitmmg iv 200]in all jurisdieti,Lo,prtmi,,,,.end dismounts paid to rtpurehac debt art amortized ovm We remWvivg hfe of fe original deb,repurchazed err,ifncw debt is issued in
,matimt withtherep—hoe,these emomtsere sm.mced over the lire.fib new debL In the Company's other replutoyi1risfetiou,premiums or dismountspaid to rpurchase debt prism 2007=Mng amortizedaver the avenge remaining matmiry or
outstanding debt when v0 new debt xws issued in cotmatioo with fe debt rpmchaza The premium and disrounl costs arc vrovercd or rtvsrned 1,nmto.ea through reoil roles Lo a component of.lerert esPe^a
APPmprmred Ream,N£anrings
In—,isorvwnh she h)d.cic.nt bermtngrequiemennI(Icaioa 10(4)ofibe Fodmal r—Act 1FPA),the Cempenmba—msrpespritew—W amingc acooud for,raving.In Loss of"tp.:fednee of—m the Ce,YN vtsnwem Is dr
leer4.for b rarwur hS.beeltt'tric pmjccu M ectrvv 1o(J)of the FPA,tBt Cotrtpaeymu,rmintvm fa n.<et emiuga a pet ep6wprwN rettisual emup acccum owl the termieetlw m the lucndq agremxrea a pply rkcsn m reduced,MI k.cwornt.
she hx.rtt.orrhe hBdrotlt.nt pmjtM n do mrt.doa sloe FERc ibr eompmy ed,ufarn fe ramL,gc io e>raa,mWe.pn.rrN nmorrrun ties an arum,[hnra tnw,uy dmmsg odes rarod gan+ar
Thc eppropraed mlalnd earnings amounts included f reluined comings were Lo f,0ows az of Dezember 31(dollars in Wousavds):
TI
Appropriated rcoind®sings S M,89a S'SS,OSE
Cont.gma.
Th.Company It.uvresolvd regolem y,Icgal and.x issues which have inherently oncenaiv outcomes.The Company ecmua a loss comivgerey if it is probable Was a I'ubiliry has beem incurred and the emounl of the sou or i.paimemi con be ressmtebly estimated.
The Company Wso discloses loss contingencies lour do not mete these wndi,ions far—W.if Ihe'
isa roaz,wble possibi lily that a—,.id loss may be incurred As of December 31.2023,'be Company has not recorded significant amounts resod to um 1,d
conting.d.See Note 15 for further discussion of the Company's commitmen.and contingencies
£gaity fa£amings(Lost)oFSmhsfd&d=
Thc Company records all the Isromp(losses)Jim.its subsidiaries coda the equity method The Company had he following equity m—mg,(lass.)IN.ctbsidisria for the years ended December 31(do11arsm foasends):
2023
Av.Capiol S (4,2Bg)S m
is 32,423
AERC 8.738 7,372
To.]cgwty in comings ofsubsidiay compenies $ 4.450 S 39.795
gahsegama£vea.
Mar g=M(hLo,vmualN fc impecl,Fe row occurring slur December 31,2023 p m F,bmary 20,2024,fe date that Avis.CO,p's U S GAAP(rarelJ t:rttnuu was uruN aril A>t ptao-4 sstk evelumion for disclosure puryoses tluough the date of this
filing.These Gouncim sommrnts include all necessary adjutrneno and disclosures rtsdting fins these evaluetiom
NOTE 2.REVENUE
pThecorepr brig offe revenue rtcognitivn model is Wet an entity shoWd identify fevarious perfo.venco obfigetionsm econtras,a0o.le the trarmaztiov price among fe perfortmna obligations andrtcogniu menu,whrn(or Lo)fe entity satisfies eazh
Mammnc,obligation
UfWly Revenu.
Revenuefmm Covvecic a A Crrsumea
Gmeml
Themj.;ty oMris.Corp's revcou is from rote-eegulmed sales o17,1—idty end nenmal gasp remll eucomen,which has two pcfo,manee obligations,(I)having service available fu a specified period(typically a month It a time)end(2)the deliveryofwe to
2lo.en The tool co.gy price gconally It.a Gad component(basic charge)rtlatd to having service—amble and a usage-b.d co.pm em,.].led m the&1wesy and romtmplioo ofe—U.Thc conuvodity is sold or doll—d to and wasumd by the
l0mer si.Woncouly,and fe proisious of relaenl utility commission-hwiratiov determine the chug.the Company soy bill the cuo,mn.Sivcc WI revenue recognition criteria are met upon We delivery orc.cgy to cumomea,rtveoue is rccogWzsd
mmcdiaaly.
In additim,be sale or electricity and mid S.h g,µrrtnl by 0.various state Wily commissions,which set rate,chvges,terms vvd conditions or,crvioc,end prices.Collectively,these rotes,ch.g,,temp and conditions are indudd in a'Yariff,•which governs
WI up—of the pros ltron t(rega4nd rers,cec Trifft an oNY pmmld.be changed dmmgb a re-1mg process Involving.indpcndcnl,find-pWy,cgrdator empowered by—me 1,es.blish m,a that bind co-rom Thus,WI rephted sales by the
Company—coduetN subjecl to fe I pl—ppwN ea-dr,
T'ff,Wm involve the aarenl p,,A,io,ofcommodity service(electricity and/or emlmal gm)ro customers fora price Libel geveemlyh,a basic charge end a usago-besed woe o—L Tariffrmles elm htclud,—m pass-docogh torts m customers such as nol mat gas
costs,reed[te—c.edi.end other miscellaneous regolmory items feu do not impact net income,but cues cause room revenue to Mucus,sipificerdy It,or doves compared to pmvims periods.The covmtodity is cold smiler delivered 1,end consumed by the
autumnsito.1 1y,and the provisions of the relevant.riff detemdne thc chmg.be Company may bill the customs,peryment due dale,and other p.ftenl rights sod,blipli..of both parties Generally,lerfffse1.do vo,involve a writs.c.—I Since WI
tom,tce,pidm,criteria ere met upon the delivery orm,y to cmttamms,revenue is rccooi cod at fat lime.
Unbilkc!Revenuefrvm Cormecee with Cutomm
The detaminwon of the volume of congy sales 1,individual customers is bud an the eeadiog of fed meters,which occus on a syclacmic basis fmughoul the monf(once pet monf far each individoel,oclor—)AI the md,rm,b calendar moth,fe amomt or
magy delivnd 1,cul,mers aioce the dale offe last men.reeding is cetimvld and fe conwsp0ndfg unbiGed revenue is estirtmod end recorded The Comparys estimate of unbilld revcoue is hazed an:
the numb.orcostomrn,
teriffrvtes,
m,lmmadingd,iw,
scrod motive load for electricity,
actual froughpul for moos]Pps,end
electric Be losses end.arum]gps syslc.losses.
Any dill bmwcco actual and estimated revenue is emooraimlly.-.led io the following monf whrn be mete,reeding and cuslmoer billing occurs
Acootmu receivable indud.-billed cn.gy revenues offe following emoun..of December 31(dolon io Wouends):
I)1tklW—ts,acnwbk $ 75.650 S 78,873
Non-Derivative B'hO..&Convects
The Campsvy M1Lo certain wh.lesmc comma sloot—not accounted for Is dervatives and aR couiderd revenue from convecs with customers Revmu,is mcomicd es ormt;y is delivered to the—or or the ssvice is—ii,ble for specified peril of Gme,
comics-coif the di—ion of Lc rtgolmed sal.above.
Alaemmvc Revenue R grvm,(Decvapring)
ASC 606 repined es]Miag GAAP associsled with d Lem Li-revenue p.g—,which specified W1c.mi..—I programs—convects between so entity Load a regulator or utilities,ram a mwa.behveen av emity sod a morns..GAAP repines the presevot]
ofrcvcoue erisfg from m,rnmtive revcoue programs sepmelely Gam revenuer erieing Gum contracts with customers on fe Solavents of Income The Compavys dappling mechenisrt.(also known az e FCA u Idaho)glorify Lo alleroative revrnue pagtams,
Decopling revenue defends zee mcogoiced in the S.temmu of Income during the period they occur(i c.during the period or—.shorGWl or excess due to 11—tim s io assoener usage),subjst 1,certain limiotiou,end a regulatory—or Nobility is
es.bland which will be surcharged or rebatedto customers in love periods.GAAP requires Dot for w Mosms8w revenue pmgmm,like dccoup[mg,the mean must be expected to b,.11 dfromcustomers wifia 24.anfs fthe dcf—d 1,qudify for
—9mimm iv the Solcmea5 of Income AmOou includd in the C—penys dcc plug pmgrum fat ere not,xp,ctdo be collected from eutoroers within 24 or-fs art not rrxorddmthe fl urdel s.mme,ts ondl the plod.which revenue recognition criteria
meL The mommm expected to be co0x1ed fin.cut—within 24.0vths,promu an estimate made by the Company ov tie ongoing basis due 1.11 being based w the volume of electric and,hems gaz cold.nexuses 0v a go-f—erd basis
The Company retards el—five program revenues coder the gross method,which is.umm.i.the dec—plivg.,Watory seselawbility to fe ol—dve revenue progeam live ism an be S.--.oflemmc.it is colmsd fin.or refvdd ro c.s.—The

each passing between the Comp-y and the loot rs is pt-..d iv mvcvue Gom convects with Customers since i[is a p,ftim of the overall kriRpeid by enfines,This mcthd resWk f a gross-up to both revenw tram cantrack wish curiomes end mrnuc Sam
Wlet-five md1mepmgmto but—en,
vero moll
i, flat mevu,Depending on whether the pfxdngthferM b]mce being emoftiad walertgWmory asset or regulaory liability,anddepmding av thesve toed dirtctian of the currentyear def ml of
svehmgce md/m rcba[-m customers,it c.Wd fceW[in negative]temetive fevrnue pmgmto mrnue during the year.
D.i—a.Revenue
Mari wb.lne],electric and mtural gas vargactiom(mluding both physical and fimnci]vloeted...),told the sole of fel arc weeideted ddvativm,which arc diulndwp=lely Gam re—ot,ham eontrsee,with customers It—ism gri dfor hue items
upon the swilonvullamf-of the derivative enema Derivative mrnue includes treawmions rnteed iota and waled within the snore mmth
Other 176fify Revegae
Other utility fevrnue includes out,s]ce of—uls,late fees and alh..h 1.dlo do vet Irpree-w.I—rah cu.mmea Tb..sea u—tweed 6om mmue 6—cavvxta ruA<•aareexr3,a thn rc+sax do- rc}ee.am qua rI—a cerrn,ge n a pety
that has contr-fd with thr Compmy f obtain gwds oe arsvitra then ere m output of the Compmy,ordinary activities m cart ge to,:carder -kI awh then rotor.ec peocnfd xV—iy[into mwm from was>u nth euswrnm
Other C-Ildendov.for Utlllty Revenues
f It..No
Utility-rtleed lax-mUteted fiomms.amm(primarily stoleuciu Lugs and city utility tax-)art imposed..Avis.Corp..opposed to being imposedmcustomers;Ihaefore,Avista Corp is the tup+ya and rscmds thex trarrxvoatm epn..vsatm rc rnar
tom....with etfnomm and op=li.g asp—(lazes a h-can income fx-)
Utility-rtlaled lax-included io revnue Gom..tracts with customers were az folows for he years rndd December 31(dollars f Ih...&):
aU
Utility- hood mx- S 75,ga 5269,931
Slg,111—J,dgmmh and UttudIRd P,dfarmmee Obllgafbna
The mdy aipificeu julg—mom,memk rmpmba art-titut-surmmdiog mbil led revenue and rtceivablce Gam cony with cusamers and utimel--000divg the avomt ofdecouplivg—m that will be c,IIW d fiom customers within 24
wooem(4...w 0m0
The Compmy ba—Win mp.6ty eaangemuo,where the Company has a wn bad obligation to provide either electric armmmlgazeapteitymitscustomersforafadfa Mosl of then amvgemrnts aro p]d far iv arrears by the customers toed do nalr-ultra
defend revenue toed only rtsvltin rcceiveblce Gmnthe customers.TheCompmyhen...capwityaguemrntwheretherusfinemakcepeymmi,Ilnoughoultheymr.Asof December31,2023,the Copmymfimat-ithadmtwlisfidcep-ityperf,r w
obligationofST4 tillmm which will bertwpiudazrevrnue in f[urepd.&.he eepariry is provided.thecunamm Th-e pert.obRgetio-erenolrcOMd'm thefinmdWrim.-L;azthe Compmylm not re.ived peymrntfm th-e services.
NOTE 3.LEASES
The wre pfioeiple noel,ece—tog is[hat-entry should recognize the ROU azsels and liebilid.Gom I—..the balm.sh.landdtptecime mamgviu the ass.and liability aver the kmt ofthe lle.,uwell.provide disclosure fable users ofthe
fml]sffmrnls la assess the em,m4[imfg,and mceflWnty ofcazh Oaws Gom leaz-Forregulatoryreporting,the FERCpmided Wr c.bdaccomkforthe ROUassessandliabili[ie withthe ROUassetsbeingincludedfutilityplmt(FERCaccount101)
toed the lrasc liabiliti-being included"capifllen�obligati,-(FERC eccomt227).These-mmumcdiff rnilhuffi,maml,11.wdfarin GAAPfepofung,whichs-W.i..FERCJGAAPdR vice.
Signifrcmt Jadgwoa god,4ssumpdo..
The Compmy det-Id..if m enenguou,is It lane,.well.its claazthution,a its iaceptiov
ROL'atxm rRec'wsd the C'omynl^a right ro zee an xdef3ing aeet for the line leer.uq leex IuM6.kv reprcan.the Congwtyh�Irga.rpn 10 n_Te ku paytentl.Op-sung Ieax ROU awb ca!kue leb,4.b ee tecopdnd et Uu wevemeemm[dk W the
ap.a<mwtlaasdnthe peaw[.alw er lrm4 pa)tasnmm-rho lrmaatatatimm4nrlha eanFvfalrnae,nw proaWe et imFlkh m.a ma cggq,nnytqa.k.laanaam egmr.;t�rakeawmthe br tin a.xmmeerx agmmrore.eartra,kmd-emka
Ina p-an v]ae of lox In2TMro4 the bplkk tau n oad.bat e u r'kddY dlamvmabk.tlkopeehtF lox ROU arse.Wn otckCn lox F.ytnrnk mdea one ockda Ink axmivn,defy.ohm.raw to Ibe bcnctq.nhe Inca.
Lew torn may Include,Flip.[.exkndmtemim[e theleaze whrn i[is reazombly cenein the Compmy will aeuiu that option Lean expo cistxogvizd on astreight-Iinebazis over the lease term Thedtff..betw.ml—..penemdc.bpaidfor
lend assets is mrognad az e rtgWatory azul or egule[ory liability.
Descrfptio.gfLeases
OperaffogLeas-
The Company,non sio r—op=a,g luo,is with the Skk ofMo,fne azm.iakd with submerged lend emend the Compmys bydoelrctrl.f ilitim in the Clark Fork Rim b,io,which-pires in 2046.The[etm.ofthisbasearc.ubjecttodjuslmml-
depmding to,the—wore or,,g�ing Otiga.ion betw.n the Sff of Mwou,and NodhW-for.Io dditil.,the Sm[c of Mont-end Alit,.Corp.wen engagd to Iitiplia.regafding luau torn,including how much money,ifeny,the Slate amonf,a should
emtn to Avism Corp;howeve,that lids fi-waz dismissed n—uooe peoding the outcome of the ongoing litipplion bet—,the Slme of M,nitom and North We.m Any eduction iv funne lure payments m the rcltsm to Avista Cot,ofm—pevi,mly paid
will be includd i,the[hire m[emaking process,
Iv eddidm[the lean with the Sf.eofw...-the Compmy haz other op,,d.g Icasm for land uomiefd with its utility opemtia-,m well w cammtmiemm,silos which mpp,d..work toed radio wmmunicod..within its uM.[e-y.The Compmyh leases
have rcmeinfg lertns of I to 70 yu-Most of the Campmys leases itod.dc opt—to emend the Ica.term for periods of 51.50 years.Oplion—exemisd m the Company.dinmtiom
Ceflai.of the Campmys leaze agrtetornls include tint]peymrnts which art pddiully edjntd ova the Icon of the egreemrnt bend oo the c,ttsvmerpnm index-The Campmys Imse agrcemrnls do not include makri]r-iduel value guarenlees or meLL"W
wee covrnmis
In March 2023,the Company enkfd into M agreement with Rathdrom Power,LLC emmding and r-ne i g a PPA for the output of the Imcaner Plant The fcsrakd PPA mace be aecamting deli W fin or.I—,and all payments ere v i ble in o...,bald an
rapacity,usage,orperfnfmoo.athe p1mL Theefort,then k na leaze obligati...wvespooding ROU exec[rtrorded by the Company aimed to this egramrnL The lormble leu,rods reI,td la This agreement arc indudd in resource eoms on the Sutmmts of
Inromc
Avista Catp.do-notmrord ten-withaterm of 12 months orI-sin the Belm.Shecls.Toflahon-termlentrods[they.ended Decembe3l,2023areim ,6,12021
-
The compo.rnls,f luau expene wart az follows for the year ended December 31(dollars i.thousmds):
m
Operating lean tort
Fixd I—..(Other op..Ling up—.) S 5,096 S 4,986 T 4,970
Vmieble lease wri(Other opmvling up.—and R....cols) 24,628 1,567 1,180
T,Wl opcmting lue,ws[ S 29,724 S 6.553 S 61150
SupplmulW cash Dow mfommtion rcI.Wd fleas-wen as follows far the year ended Douo,be 31(dollm in thousmds):
m3 2M lent
C.h paid for a,mtola ixladd u IN mea.uamut or kaa tubbrin
Opm[mg mh ouril.ws:
Operating lean pay... S 4,96) S 4.828 S 4.805
Suppl..W be—glen Ivleeo:im Bled u Iew.was az follows far De.mber 31(dollars in Ihousmds):
=W31, 20.
Oam,ax Jl,
Operad,g I„•-
Opmtingleau ROU wtut(Utility Plut) S 67,585 S 6M38
Obligations rod-capitol lean•Ct S 4,490 S 4,349
Obliged—rode,mpifl luu•eIwuoren 63,559 64,2M
Toll opmlig leaze HIM W. S 68,049 S 68,633
Weighted Ave.g.R.mafing Len,Term
Opereling lens- 2228 y— 2329 years
Weighted Average Dl,co—Rafe
Opcmliog luaus 429 % 429 %
Mmuili-of luau Iiabilaim(including principal and int—)were-follows-o!Doelobm 31,2023(doll—in th,usmds):
2024 S 4,988t•,w
2025 4,984
2026 4,981
2027 5,007
2028 4.992
Thereafter 83,532
Tm]leas.peyo u. S 108,494
Lm:imputd inter-t (40,435
Tok1 S 68,049
Memri[ies of t=,Imbili[ice(including principal md'mte cal)wen m follows as of D—ba 31.2022(dollars in Ihomavds):
r>,..w✓e lawn
2023 T 4,850
2024 4,677
2025 4,894
2026 4,669
2027 4,880
Thefeell- B6,991
Toler lmse paymrots T 11051
Less:impuld iokrest (42,719 )
Tot] S 68,633
E 4.DERIVATIVES AND RISK hfANAGEMENT
U CommodityD K-of rs
.vide Cofp,is-powd to mmket HAs .1a1ingf ch.g.inel«ndly and nmurdl gn cotomdiry pd..rod c TLi.other[Ipric-Markel risk i,,,to gevetul,he risk of O—tion in INru,kn pulorlk ul0000,q being oedd end is infloud pd rilyby
supply and demmd-Merkel risk includ-the fl—ion in the to.km price ofazucimd derivative u dity in.fumrnls.Avista Corp.utili—dedvaive hv4torou.,such.forwards,fo—,swap dcfivefiv-mdoptemf mono.the v.n—risks rtI.ti.g la
Ib-e commodity prim up—,Avista Corp.has m energy I—=risk policy end cmoul pmcdurce to—S,th-e risks.
As Pan ofAlisle C.,L.rngatm pra—.M ad mmegmrnl opod..i.the electric bmi eAvi-Carp.rn,l to w onV gprwaa of uwuxe o"Iloolon,which—ImIM aaoomk wttarm from xo I,bk neyy r-otmxs to serve Avista Cory.'s
Seed rtl of dr 7 d mJ,[th Jtl oDlipuuns aa10 ax ese eroueub tapmeay .bk«pmmic vrtue duuu(h rttal-ale—A.ralucrienaIII—etchAq zeta W puehua e sr.npandr and—My,fwl fatale<trk(menlioa aril dvtr.dnr rovlracls ekd to equity,wetgy
and IML Such vaadaehtu art pot"the plocas ufeutebIvAeueuel-1,badob�'Nima ad bedgbg a Flom of the rcWul P—Wru Tlrx t ou-I,ou rreFa 4.m knew a lma-ham vp to a-Jtgpk ycea.
As pen of its r-our.p—oont and mmegmwt fifs mturel gn bniness,Avista Corp.took-c-iood g pmj-ion of its-noel g.Inds and msasce available—W gn f-ourc-including ot-1 gas mange oloil.bility.N-1 g.resource pUr W ng
typimlly i,cludm pork requiout-W,low mde,=go ,,Ihly rcquirtmeno,and delivery woobod s6om mmr]g,supply loution[o AA-Cmp,'s distribution syoem However,daily vmiliam iv namml gaz demmd ton be signifilody diR tthm mavthly
demand pmjeefio-.B.M an feupmjecli,ns,AA.Cafp pl."=toed exam[-a sd-af tramaetiom f hedge a portion of issprojected-turW gas eglremrnk Iluaugh[.[ward marker trertmclio,s and d-ivetive mswmenls.Th-e vtogecli,m rimy ex[rnd az touch
u three mtmW g,ap,ming years(Novembe thmugh Oclobar)into the fofrc.AA,M Cofp-Ju Inv-a sig.ifimol portion ails oatur]get,supply mquiemrnls tmhdgW for puehnc i,short-lean and spot m okut
Avista Cotp plum for MMCi.nl.anal Sm delivery upuity 1,serve its rtfil ca e,fw a throrttiul pmk day went.Avis.Carp.g.—By has more pipe)it.and sfmge capeeity then when is nmdd during periods nth,,duo a pule day.Avirio Corp.optioni-I
its.chant gas es,urces by using markd appomudti-f geom[e economic vlue then md rs igm the C.d eo,b,AA=Carp also optima-i6 vafM gas A—S,up-ity by pe,ehning and noting tonal gas whm pric-are lmditioeolly low-,ty th pimlly in e
and wiLhd..i g during higherprieedmo.[hs,typically dodtg the winter.Howe-,drmmker covditio.an ces d pri Wicme the.Ali-Corp.should buy or.11 m000l g-el nth-tiot.during[he yur,Avisle Carp ugag.in optind2a[ia,venwctiovs to
up—vW.e i.the—I!,I—
Normal gaz oplimvation eMiviti-wclud4 but me vol Omild Io,wholes]e market seta of sutpl-vvluml gas supplice,pufchazes toed cal-or-[t1f]gaz f optimize ne of pipeline md.amge upeciry,and pmdcipefim iv the

ba.ryorrmon wp-ly mlease market
The following.bl=prcemts the unde,b ing energy wmvodiry derivative vW-az OrD-b.31.2023 ex-.d to be d.lvertd'm each req-five ycm(iv fvusavds of MWlrs and mmBTU.):
d(Il vau Fs.v,®IUI IMyrul(t) Fumcdllla Olw MwWh�111 >F BNlsl� �erU(t/
2024 9 22,747 74,596 472 510 ]23 12,036
25 20 12,505 195 1,
90 11 96 1,115 I,125
2026 5570 3,940
As of Dmembm 31,2023,them am no mpwl d deliveries,rmc,By commodity&,ivvtives Wier 2026
The f011ow.g.ble prcern.die mde,lymg melgy le�ladltyduituro[vNur.,nuv(Des 4es 31,2MIlelwereapmted bbeddw di...hrespmtiveyeor(m folLwldsofMWhsmdmmBTUs):
Elem<Rnr+ave
Y� m>ssd 111 F�11) Phi') tll r~ r(II v I w.,Jrl
203 5 1%140 •�ImO 79]53 136 1,011 4,145 29,473
2024 533 'tt 1.3 9,668
2025 450 4,695 1,115 1,125
As of December 31,2U22,diem was no expected deliveries of envgy wmmdiry dedvativce eRa 2025.
(I)Pbysi.W lrmisvaionsmp-eotwmmodiryhansactiom i-hieh Avis.CM-ill takermake delivery of eife,clm6idry ornamal go;f dal trmsad.m reprcerntddmtivc imlrrmm.wif delivey vfeash iv feemomtoflbeb-iiil or eostbut wifno
physical deliveryofth commodity,-hw ii-swapderntivce,options,orforwardconlrecis
The eleeic and o-W gas deri-i,ee-above will be i.cludcd in tithe,powe,supply ws.ar mftml gas supply costs doing the pedd they art uhdWd.be dclivrnW and will be i eI.&d m the-i..&11-3 and--y mahmisms(F2[M,PCA,and
PGAs),or it,die g..W rate caze process,and art exp.d.be rtwvertd fsougb retail ratce fi.m[vstomes
Fvedgn Cautery Fie6mrge Dmfvotiws
AMpifinveportion oI`Avis Cop,-W gaz supply(incloliog fe1 for power gmeratiov)i,W,1Wed6.C-6.sourece Most orlh-.•".,.tiom are-ld in US d.U-which avoids fogv conve
y risk sh A pmlioa ofAA-Coep.'s ou m t -tood
gaz o-aneactiow and tang-term C.mdim-p-ti,ot wn.aas am commitled bssd ov Canadian c-eoly prices The shot lam-1.0 gas toot-iom arc seWd within 60 days wif U S dollars Avista Carp.bilges optima.of the fo cigv cmremy risk by
purchasing Camdim.-cy exchange derivative when..h.lamdi ry trmsacfiom art ioitimd.The Foreign ammcy ex change ddvativa and the lafedgd lio igo-ey risk have n0[had a moleml eR t.v AA Corp's GnaveiW emditi.a,tautu of
opemdom mcmh Bows and th=u diR cesm cool rtIWM to c.nevcy Bucmofiom art included with morel gaz supply costs fm ra Wdng
The following fble ww.,d=the fomign-ey...bmge ddvalivu o-odmg w ofDocavbe,31(dollars in thoasm6):
7
Number ofwvtrac. 5 t9
Notional amoml(m UWld Stales dollars) s 81 S 8,%3
N.6..I ammml(im Cmadim dollars) 109 11,659
laf=rexrRme Swap Demob a
Avis.Corp is aA Id by Ouc.etivg i.-roe mlWM to a potion of ill misting debt,and fturt bmmwivg mpiramrn.Avila Corp may M1dp a ponioo of its imagist rue risk with fimancivl ddnOve i-memo,inelufng i-roe swap derivativce Theo
m-t..swap derindves art a-idemd ec....ie hedge egoist 171--in 14-rash fl.-associaW wif mticip ied debt i--
The f011ow.g.ble t..T-i-be umeW W intact rate soap deri,.fi-outstanding.of the balm.sheer doe indi..d below(dollars iv d out&):
ra
aJ•+re SawM n.r l>w
Doe..be,it.Mi 2 s 4�r 20,000 �u2024
I It,O 2025
Doo-ba 31,2022 4 s 40,000 2023
I 10,000 2024
The F*,Wue tiro..-dig interest late swap dermtives can vary sipifieoo ly form peril to peri W depending av the tmW..dooel amoral ofswep dervaltivm 0osa.diog and Buao ffimts in maket ivlaat WM compared.the i..rcet mice!d by the swaps.
AA-Cory is rtgnircdmmake cash paymm.lo amlc feinleres roc swap deivative when die Bxd ralesart high.dim prevailing market mice el the dale oFunlemwl Canversely,Avista Corp Imeivce cash.seWeits.Ie,et role swap derivativm whm
V-ili.g market race et the time afsettl-ex eed the fixed swap role
Summary ofO-.df.g Derivmive f menu
Theamour.rmoded0ndieB.I..Shee..of Decembe,31,2023 and Decembm 31,2D22 mllccl the af,,W,g of d fimfiveale.and linbilides whore a legal right OfoRset exists
Th.following Ivbl.pram.die rki-W..and locations of derivative b.toomeo.encoded om the Balm.Sheets.orD-.be,31,2023(dollars in folesmds):
Fah W.
0aw6ry1
Gran CalWeol ,m Jera
Jw.P•e L..� dY lam
Tenlp nrneq•eaxllaage 14tlridsce
Drnvurve imh.mmlasse.clartnt f � f s s 2
1-1-ab derhwllan
Derivative immmrml assets clurtnt 3,667 3,667
Long-term ponio.ofderivoiv,liabililies (182) (182)
Energy commodity deli-fl s
Derivative i-ee,assert- 8,531 (379) 6,152
Derivative imbummt Bebilidm camrll 19.510 (79,082) 42355 (17.217)
Long-lore,ry:nnm.1=Ir 4aS,u1,e. 2,913 (20,633) (17.720)
Toed da-.,-e Iasmvin--led an th:
bWmct shed $ 347623 S (100,276) s 42355 S (23.298)
The Mom,fble pmsen.the fair values and Im d..s 0fdcriv0tive iluvmaen.recorded an the Balm.Shorts az of Decanber 31,2022(dollars in the-&):
Frvt4lae
fUastiryl
ts,mn••,•41SJ.1•e uwttn••� � L.[•w GN Ib L•1
farrlg=earreney'uh-Le brhadrn
Dervafi-irvtrument...wetted S 43 S S S 43
Ddvetive instmmme liobilitim cllnenl (3 ) (3 t
Ioleresl me swap duAndvce
Dem-lamurncm-amen 8,536 8536
Ling-tenor pond..of derinfive asse. 2,649 2,648
Dervatve imtrurneml liabilities current 02 ) (52 t
Energy e-eW dry d.A-flva
Dcrivaliveimbm.rnlasae.-W 32,257 (22.638 ) 9,619
Le.,t-opolionofdainliveem. 312 (16 ) 296
D,wWi,e imbument OabiUlies current 107,902 (229,607 ) 94,850 (26,935
Le.g-ImnpOrtion ofdcrivafive 0abilties 6.049 (24,530 ) 10.589 (7,892 )
T.tol dcrintive irutmmrn.-,dd ov fe
bWmceshoet S 157.747 S(276,946 ) S 105,439 S(13,660 )
Esp-f.Drm &Jvr Cell-ol
AA-
Corp's derivative--ts ollm rcq.i.cWJ-W(in he farm of cuh or letters of credit)or other credit evhaneemm.,or mductiom or tevW=Boor ofa portion of die wn.ad fmugh cash uulemrnL In the event ofchmge it,market pricy w a downgrade iv
Avis.Corp's aedil ratings or otha established mediccriteria a Witio,W w1biml may be mquir<d f periods ofo=volagliry,the level aecp-can chmg.oigrtifi-dy.As resell sadden end sigvifimvt demmds may be made.&Wore Avila Corps credit
rbei0fi.and cash Avis.Culp advely m0ni.rs the exposure to possible coll-W cWT.eod.k.reaps to mitigate mpiw mq i-m.
The fallowing table pram.cel.teeul ou wdmg rtletd w i.den,.&,imnumm.az of Decavber 31(do0aa iv thousands):
Energy commvdlly deAvadvce
Cash col..IW posted S 43.095 s 171591
tellers ormdil.uloanding 20,000 49,425
Balm.sheet offsetting(cash eollaleml againa red ded-livc positions) 42,355 105,439
There we,e no lento mfaedi,ou.lmding el d1.imeral rate swap derrvativce oe of Doe-bm 31,2023 and Dtcembcr 31,2M
Cer..ofAvisa Corp's derivative imtnvnw.wnmm provisions mqu'ving Avis.Carp l.maln.imm"inn 4mml grade"alit re[ing fmmlhe majaradil mtivg agrncia IfAvista Corp's credit casings werc.fell below".vatrnrnl&mile,"it would be.
violation.f feu pmvisi.m,and die wmtapmtia to die derivative imtrtmm.waled inquest immediate paymrnl yr dammed immcdioe and ongoing w1.taWimlim o0 daivetivc imbumm.w net 0abi0rypmitiom.
The following.ble pmsrn.the aggregate fe'v slue.f all d[mltivv Inwlnenu Weh aeGs.[1rkK[IuW[o;uletme kxtun.a liability position and the amomt of eddifimal mllatcral Avis.Corp wuld be required 1.post.of Dwembe,3l(dollars in Lh.-ds):
In[4[ns nl!swat d,oml-hn
Liabilities wif alit-risk-Mated...fingent features S 182
Additional e.11 r 1to p.A 162
Energy wmmadlty dodl fl a
Liabilitim with credit-risk-mlMod contiogmt f tares s 18,016
Additi-d mllateral w post 15,125
NOTE S.JOINTLY OWNED ELECTRIC FACILITIES
7lm Caellploq Mla l3 pera+a awsteuk>P irdnest blhsiu)ad4 eft-lvn;,aM pm.Ma fusamgfa iu.wt¢.vlq.leer MlAe)roj¢I Paranwto do--j-peud opening ayremanea arogthe[oe.xnebe Cmeqpeer.rnve of rc4uu fuA[m:vn.en
a oPaatilsS apmin for p.nl.rmvu u!inelukd k Ihx twmpalldiq arcwnb In die Slu�ans of Imome.he Col�anyl d:ux of whey prole 1n>mxe fw C.Iwn aced x[aalWawf,k7vttiukn 4uvlavne rdeMARO uses oW![cumWmW slmvnarronl
ne n(a11-as a D.eeeber 11 Wolf-to thu.-irl.
M v1
Utility pleoluhte dap,. S 334339 s 390,1352
15.223
Accumulated deprtdatioe (334,336) (315,223)
See Note 6 far f ofm bee-iov.(AM
While die obli,Ue.and Iiabilid.with respect to Co..ip art to be shamd among the co-owners an a pm-re.bald; my of the envim-tel Iiabilidce art jowl and levant undo the Ivw,so Tel ifeey co-awns dialId to pay its sham ofn,h li bi lity,the other co-
wners(or any one er b m)could be mgnimd to pay fe defaWtivg co-ownds short(or the wort lability)
lot -y 2023,die Company.lerd. orl.m agreement wif NhWetan to.mtsfa I.ownership i,Colstrip UmU 3 and 4.The Company will rdain rup0mfility for remeditoi-oblipfi..s m ex.lm.a<die time die Oaysaatim closes.See fivfadiscussion of
aY vanea[tuln within N..15
NOTE 6.ASSET RETIREMENT OBLIGATIONS
Thc C.mpmy has rmodd I.bilfice for future AM I.:
• rafrt roar ash wn.ivmmtpvvds and wW hold.gortas el Calstrip,
• npalmdfill a[the Kenle FeOa Plant and
• remove plmt and resort die Imd at fc Coy.le Springs 2 site e[die tmmirmtiov of die Imd lease
Due to m iability to eWimale a rmge of,Ml,,mt does,the Compmy carrot catir.me a lability for the:
• .morel and disposW oreenein hmmn.si.n and d.mbotm rise.,and

• ebmdovm-I and dccommiuioning ofcedaiv hydroelectric gmeation and natua gas Stange fazilifia
f MM dies EPA ustud a CW rek mp h.1 CM CR.,p prod-Cues byp.&& The OCR rut,hnbeen the wI*.of,,int Inq-InA,,-2011,rh,0C.Cieuil s0uck down pmvuiom ofthe Me.Th,rWe includes Weld.requi--.far OCR
lred611s and mrfce uryeadmmta ibe Ceh.rpowma Melepcd a mW6-yyr<eegtlurce plan to+dhm tl:CYR rL9ttmvew ssi c+w'a1t r40Y ediprtiem
Thc v.n.W asut retirement rods elated f the CCR rule rryWremen.may vary subrtmWWly film the slimata used w record Ole AAO due,the wcemmty and evolsivg velure of the compliance ave,gia Ihnt wiB be used-d the esailabilrty of dam wed,
e coats,swh az the qumfity arena ash present m edaiv silo end the volume of fill Ihet wi0 6e seeded a top and rover.rtaio impo-edam.The Compmry rtpd,a i.stimates az lean ivf.lion baonra evvi.ble The Company expects to seek recovery
,re-re19,d to mmplying wish the CCR rule dvough the ream Icing pace,
In eddik,to the above,under a 2018 Administrative Otd,,ov Co..,end aog.ing vegotiatiaaz wish the Montana Deparonrnl of EeeWgieW Qaity,the awveu of CaWp are required to provide fi-iol assurance,primarily iv the form of nmaty bolds,to-e
each Drones',p-ou share or,,,iom mtitipald closure and remd)ation of the ash ponds end coal holding meat The moo-,of financial assurance mpired of each awns may,like the ARO,very mbsmntiahy due,the-cerminty and evolving ooR of
ooficipeled el.--d remediafion eaivifis,and.Ihme ee&ifi.-completed over time
The 11611awmg able d-eols the cb-g.in the Campwyh asset rti-obfig.d.during the y,ers ended December 31(dollars iv thousands):
H.
Ansel refircmml oblipUo.Ubegi-ivg Dry- S 15.783 S 17,142
ldabd4i.me d 1,927
Liabilities ndl d
(232) (1,0
Accretion expeaze SW 605
Asut ntircmrnt obligaGov el and ofy,m S ItA51 b 15,783
NOTE 7.PENSION PLANS AND OTI3ER POSTRETIREMENT BENEFIT PLANS
The Campmy haz a de Wd benefit peruiov plan covering the nugority of rcgWar fith-time non-union employar al Avism Cap hired prior,J.-ry 1,2014 and mgW ful46.1-ion employes drat were hired prior f January 1,2024.FmpWy-eligible far the
plasm a-tom-s,b-cfiu-Individual benefits under Thisplm we hazed upm the employee'syears of,eMce,dale ofhim rod average compevsad-u specified,the plan Noo-md-employar hied-ar fier Jvnumy 1,2014-d union employes hied-m
eflerJmuary 1,2024 participate inedefined con butioo 401(k)plmmli-aCe de Wed brnefn pension pl-,Thc CampmyasF ding poWry iaf covinbute ellmsl the minimum enaw.required,befmded wdv the Employee R,firemmt income Sanity Act
but not more O,v Ose maximum azvo-.atrrcnOy deductible fen mcam,lox purpose The Comp-yconmbuled3100mt11i-ivcashtothepmsionplmv,2023,and S420millionbs2022 The Compmynxp tow,mbu,$10.0millioninrash,thepension
plm in 2024.
lo2esi,they,fivdbenefitpeber3l,2lumpislpay d,exceededthees,valserviceandmlaa(-c.fartheplanThisresultedvtapartialacglemmloftheplm,rodtheCompanyrecordedasenleromllossofSl1Bmi0ionforthepreviouslyunrecogvad
losses in the yemrndd Demrober3l,2022 This loss was deferred az a egulafry azaet and is being amortized over 12 ye,x f eccodenco with regulatory mco-ling orders.
Ike ComtpasyhazaSERPlowWiagadmeoapensionb,v,fiu,c,rtain taRVlk< en aed ceneiv kry emplrgm of the Covlpavy.TM SERPprmxd.hnefiuto atdrntah wMsc bcn,fie muter the deadbenefit pe.im plm ere reduced due t.the
Wllialtm slfSaliov 415 of Ike lmaml Revenu,Cad,of 1986 wd the dlfenl of U y.I.deferred comp-lieu pleaz.The WWbW'sod ur-fr rldl Plan--wdtd as pmtiee bc.G.in the mbl.included in Ihu Nate.
Thc Campmy expects benefit paymcvu wde the peni-pIm and the SERP will WWJ(dollar m ffi-s):
:074 :On r zon�-
Expatdhrnefitpaymen. S 41,562 S ozs 42.123 $ ran 42.941 S 43,517 E ens 44,700 S 232345
Theexpecld 1-9-krm m,of--pIm assets is band on past perlurmen.rod economic fancarts for the typo of inn e-held by the pl-.mwleed.g a discowt mW,the Company considers yield rates for highly raid corporate bold poflion with
mel.ios aimi 1.to that.1 he expend term orp-ion b-eft.
The Compmy pmvida .i.heelW core and life insumvre brnefim fen eligible rcOred empfyees hoed privrlo lmuery 1.2014.Th,Cemrwry xvarts the-i,.W cost of P-imwl koefe oblipti..durvtg the years cmplvy;s p-kk rewires.Thc liability
and expense of this plan am ineldd.otherp oh-ed-bene0.N--uvlov employar hired on or a1.1-Wary 1,2014,will have accsuather..emedkO plm up-rrlk..L hn ,,Avis,Corp.will no longs pmvidcarontribr@ens warned Iheir
mach prcefitrtrt
The Comp-y has a Health Reimbursement Anwgement(HRA).provide employe.with tax-advm.gd f ds to pay for Wlowuble m,di,,l expeaza upon Mfi=ML The amowt earned by lb,employee is fixed on the rewe,-doe bed W the enpmyce 9 years
ofservice rod the mdingcelery.The liabifity end expense ofthe HRAme included wolb,postre-i -t bmefiu,
TheCompmy pmAdm d.th benefiu b lerarfsnares ofea ull aMeenxM b,4M16 AM lam ofoDbe or 00 ml o-AUnda the plm,m executive oRr,rs designated beoefiiery will receive a paymrnl qml m slice the uemtivc oRufs onoW b.,
salaryaz he tone ofd-b(or ifd.lh occurs.Re,rtire kaIny-tequalto twim the exemlive offiecls fml a-uW pension b-eft,).The liabihly and asp-for Nis plan art includd.olhe,pazh,li-ce,b-,fi.
The CamP-y.peels ben,fil paymen.-der alb.posheliremml benefit plms will total(dollvrs to the..&):
27 ze ro 2033
Expalden befit paymrnls f m4 7,084 S m.' 7,266 $ mx4 2O
7,436 S 7,608 S 7,822 S 40,805
The Company,,pe,u m mnhibute$7.1 million la other posbeW -Ib-,fil plmes iv 2024 The Company uses a December 31 m,az-amen,dale fori.penionandolhmposvctimvenlbrnefslpi-
Thefolloxing WWI,se.foab the peazian and ah,p cued-benefit plm di,elosues wafDm,,b,31,2023 and 2022 wd the compoorn.ofnet period),benefit torts for the ymrs emdd Deeemsbe 31,2023 and 2022(dollar io thou &):
w'°w.•ra
w:t
Change Iv benefit 0bBgatlov:
Benefil eb0gefi-sofbegmi.g Dry- S 557,709 S 799.042 S 115,635 S 167,598
Scrim cost 14,350 23,877 2,394 4369
ft,reocost 33,245 26.536 6.766 5,503
A-ul(geioyloss 21,373 (204,775) 4.199 (54,120)
Plm chooge 3302
Sew- (60,206)
B-li.p id (41A311 (awn (7,210) (7,715)
B,nefil oblipli-azof-d ofyrar 3 SpZ4S S 137,709 S 122,384 S 135,635
Change Iv plan-be
Fabvaluc ofplm Woo az fbcgimi,gafy= S 540.703 S 750,963 S 49,472 S 59,544
Actual rebus on plan arse. 78,838 (163,866) 8.654 (10,072
E.Ployermnmbutiam 10,000 42,000 )
Sell- (60.206)
B,n,f.pa)d (39558) (29.188)
Fal,oWe ofplm anu.azafeWdafycar S %9,9t3 S 30.70) S 51,126 f 49A72
Fwd,d �1,77t f (17.006) S (b1.25t) 3 (66,167)
A -vu ncogolzed Iv the Balance Shoeb:
Nors-torten,essem S 32.997 $ 13.382 S S
Cumrnt liabilifis (2,212) (1,134) (652) (70
Novanent liabilities 26,047) 431,4541 7)
( (63,606) (66.163)
Nel vmowt recagvizd E 4,738 f 117,0061 S 256 S(64, ) (66,163)
AccumWeled pension brnefit obligetiov S 514295 f 49E.b34
Accumulald po-tiremenl b-,fit obligatim:
Far mfirees S 68,087 S 61,984
For fWly efig)ble employcca E 16.054 3 19,731
F-doe,parfieipenu S 38,243 S 33,920
McWded f au,,ula(d other e0,pmb,,,I,,tau(W-)(vet of ens):
Uvraogn'tad priors memo t(cmdit) S 3.717 S 4,105 $ (1,081) S (1,911)
Uru poiwd net actuarial ton 69,002 83,794 13,103 13,643
T0m1 72719 87,699 1Z022 11.732
Len ngul,ioy onel (71:983) IU.1911 (12.401) (6T39S1:
An Wield othe mmpmbm,ive loss for wfwded benefit
oblippWW for pmsi,m and lhe,p-fi-benefit playa S 736 S 21701 S (379) S (643
ou,arm-
Irran�l1�11a v...f>..
xS
Welghldavenge anumpdoaz as of December 31:
Discount rate for bcvcfl oblippti- 5.86% 610% 583% 610%
Discount ale for amuel expense 610°A 3.39% 616% 3.401A
Expected long-Iva-on plan w- 830% 5-80"A 7.20% 470%
Rote oreompenutiw iveeaze 487% 469%
Medi®cent trend preage65-initial 650% 625%
Media wsl Wend preoge 65-Wlimam 5.OW. 500%
Ultimwe mdia cost bind y-pro-age 65 2030 2028
Media cent end post-age 65-iNdal 6501% 625%
Media cost Woo post-age 65-LdW=e 5 001A 5 00%
UldmalcmdieoIwl endyempast-age65 2030 2028
In.h�
037
Compaveou of net periodic benefit msl:
S-A.cool(1) f 14XO S 23.977 S 2394 S 4369
Inle,sJ wet 33,245 26,536 6,766 5,503
Expected return on plm a hem (43.656) (43,872) (3,562) (2,799)
Amordzatiov ofpm,service eosl(udil) 491 257 (1,050) (),O50)
Nel loss rcmgnidon 4,915 4,180 319 3344
S,dlemml loan(2) 11,828
Net peridie benefit cost S 930 S 221806 S 4,867 S 9367
(I)Toml-A.on.in the table above a re recorded.the same a.Owu,labor expense labor and bcvefu expeosc is rcmrdd 1..do.p jam bard on whether the work is v.piWp jatm-opemWvg,xpenx.Approximately 40 peeentaf.11 labormd
benefiu a eopWlieed la Wilily Property rod 60 p-t is.peazed,utility oth,opemfi.g,,pm,m
(2)The nld.-lass waz d,f..d.a regulatory one,and is being amortized ale 12 years f-rd-.with xgWatary mco-,ivg orders
Plan Asset
The Finance Guarantee of the Board ofO-*approvesi -t pol¢i.,objectives-d strategies Ihal seek-appropriate rchvn for the,eooio.plan rod ahn p-eil-bev,ftl plans rod reviews and approves changes.the invstmevl and fading
wki.
The Co Wact Cop bra cond with W--mnmlt-.who me-poraible for mavitodvg the ind)viduol invesbnent manages The invcstm-t managers perlbm,n.end relatd mdividol fiord pafarmmce.periodialy reviewed by m ivtemel bevcf.
Wee-d by the Fiance Commive,to monitor camplimee with ivv.lm.l oley abimWs and s Wgim
P-ionpl.one.are)nvald(mutual fads,rod true.rodp--Wps that hold marketable debt and equity neWifi.-d-1 estates M,,eking la 06mi,a W-dni aligns with the fwddsmnss Drib,pmiw plan,the inv,rtmrnl mazulmnl recommends
WIo.Woo pexrnmges by asset classes.These recommendh..arereviewedbytheinendbrncfi.c typi,ee,whichth-.torth,c theirdopfi-by the Finance Ca®sittce.The Fitmn.Commine,has amblishd target inveshvent Wlo.tiov pea-raga by
.set classes-d inveshncnt ranges for inch suet clan The target inveshnrnt Wlo.tion pereevmgs are typically the midpoint orthe csleblishd uvge The mrgn invesharnt allo.li-pemenmga by asset classy arc indi.ld'm the able below:
Equity sawitia 3576 55%
Debl 2,itks 401. 40%
Ra sate 5% 5%
Thefeii. a ofpemionplan autoinvestedin de bt-.equitysauriWeswaz based primarily on fair value(marker pries).Thefairvalue of roveshvrntsauritia trdd any wtioa saurifia.cbenge is daemind based an the reposed last sal.price;securities
addmthe oveah,i.plen marketare valued-thelassreported bid prim,mvesnno,stwg,o t its mh market prices arc not reethly anilablemforwhi,h merketpriar do not representthe valueatthe tin,ofpricing,the invartnfmlm,agv,stimates fe"v
valve hazed upon other inpuu(including velwtioaz ofsecmities comparable f-upon ado&maturity-d industry)
Pewi-plan-d ab,poo-memeet plm one.wish fair,l-ere-rod using vet asses value(NAV)=-cldd from the fa'v value hk-ehy rod i,,Mdd az reconcifng i-o N the labls below.
Theplen's fvesmrev.ummmoNco0ative trusu have rcdempfian limi.tiaaz Oct permit qu-vly redemptions fo0owmg nolim requixm,v.of45,60 days Most of the p.n'sfveshnm.iv clouts held ins.vvmu-dparmership intercsu have rdcmpWw
limimtioaz ranging fiom bi-monthly to send-a-early following redemption nofice require,-.of 6010 90 days
Thc following rail,discloses by I,v,l within the fair value hierarchy(sec Note 13 for a descripti-ofthc fe'v value hierarchy)of the prnsi-plm's auto meumd era reposed az ofDcecmbe 31,2023 a fa"v value(dollars io thot.evds):

Cab aryivelrnm S s 6,9M IS f 6.984
Fixed in
U.S.gwcmmm sws 19293 19293
Cmporam issus 175.460 175,460
1.-timml issues 27.052 27,052
Municipal iswce 13,772 13.772
Mutual Ends:
U.S equitysmaitim 169,993 169,993
ftetadoal equity scemids 14,749 74,749
Plan mee,-and at NAV(tat aabJeel to hinzarchy
,11.1 ore)
Can-Wwllative m¢¢:r®1 csmk 25294
Parmcrship/dowly held invcetrtwm:
Inter Mall equity-arid. 70.652
Real,rate 6,744
Tall S 144- 242.561 f 17 559,983
Thcfo0owing sablediscloses by level within lbefa'nvWoehiaaehy(see Nok 13 foradeniplion ofine fair valuehiemmhy)ofinepmsiavplen's asselsm swM andrepoacd asofDecember 31,2022 a1 fia-vloe(dollvrsa 11-olas):
fedl In,l' Iwxf 1Ld
Ca,equiveloom $ S 5.110 S S 5,110
Fixed in
m U S gov ..,... 16,732 16,732
Corpome issue 161.180 161.180
Imemation 1 issue 23.108 23,109
Municipal issues 13,427 13,421
M.-If. :
U.S.equity-triliea 154,442 154,442
Inlanari.nal equity securities 58,933 58,933
P.e-ft measured at NAV(tot wbJm.blemmby
,16.1--)
Ca--Moots aw,truam:mvl amk 30.06
Parmersap4mscly held iavemowm:
fremafional equity secarido 69.792
Resl esmm 7,57)
Total $ REM f 2I9 f f y40,703
Thefahvalueofomapostretit mtplayassessinvestediodebtandequity,a-,ideswasbasedprimarilyonmarkelprica The fairvalue of invahnrnlsewntia traded one netiottW stsundce exchangekdmemtind bad on theIasi reposed seta pace;secuntice
based a fe over-tho-ogle,marled art valued.the last reposed bid pnu.For investmw[savaida for which merka pricy arc not readily available,fe ivvatvteet nmaaga detamina fair value bad upon afa inpum(including valuations of securities
wmpamble in e-poq raring,memory and industry)The tinge asset e11anw,was 60I-eea equity st-itim end 40 percent debt-aides iv both 2023 and 20U
Thefa'v value ofomen pmtredrernea plan assets was dMemmted to be$591 mi Ilion end 549.5 mi0iov It of December 31,2023 end 2022,r<speedvely.The assess consist or.bWaacd indu mutual food which isasingle oaml End Mw i,,ladm ape lip of
US equity and find inwme,crannies and Inlemadmml equity and fixed income aenvitim This mutual fad za classified a Level 1 io me fob value hierarchy(see Note 13 far a desetipfiov ofine fair value hiemrtby),
401(k)Plena andPxecadve Deferral Plan
AA-Ca,ha ewWydeMY401O174n thx madtfiWd conmbartonptn and covers svbtoolially all employes Employcacanmakewnmbudrat tllbdrmgs -tiveacco Ui theplensonapmlaxbasisupilihl ximumamouvlpmeilledbylm The
Compooy Bathe a paliae dtW wlary de!ated by each pmficipoot a<adieg n me arhedale in me respative ploo.
Employer-.big coombutiom was as fellows for the years wiled Decmbcr 31(dollars i.thousands):
]e71 7m
Fanploycr 401(k)mmcbing wow-budoa S 15,022 S 13258
The Company ha oo 13-6ve Deferral Plan This pha allows exavdve oIr-and amakey employees he opN-ily to deferunlit the earlieroftheir theneoi.l,rairetina,disabilityordeath,IF to 75perecnl oftheir baosalarywdlorup to 100ptxwaloftheir
cevtive Fey-Deferred wmpae ation fiords n e held by the Compeoy a a Rabbi T-L
Th-ttm defamd coepatsalae aurae 4^'c4+P^mR defaced c.pe-lion liabil ides on the BttIam Sbeem of the following amounts a of December 31(d,Um in thousands):
lot
Defemd wmpeamion assess end liabilities S 7,794 S 7,541
NOTE B.ACCOUNTING FOR INCOME TAXES
The ralimttm ofd,r nditem,sex assess to depmdenl upon the abil ity m gcnmk taxable meth,in future periods.The Company ovWatd a MMI,evidence suppaning the adimtion or its deferred meth,dx awmand den-arced it le more likely man nos Mol
dcfarcd a.-lax assess will be realized
Asof Deccmba31,2023,the Companyhad517.3millionofsmtesex-ditc-yforwerds Ofinetotal amoan4feCompany bclimm that hit more Rkely ram nos rash will only be able a udlim S68 million ofthe stale le-diB As such,the Company ha
rtwrdd a valuation allowance of510,5 million ogeimt fe,rate tax medit.,^Y�averse end re0wlcd fe net amount o[56,6 million a oo asset a ofDceemba 31,2023.Smre tax etedi.expire oom 2024 Lo 2037
Sml000flnkmal Revenue S-lee(IRS)eed SlaeEadont o,
The Company and its eligible subsidiena file coremlidetd federal income lox rcMa.All to ye-afla 2018 ere open roc oo IRS tax exemirmtiov The IRS is reviewing lax y-2019.
The Company files gale inwmc lax rtfms incetainjusdictioa,including Idaho,Oregoq Monmrm ood Ale.a.SuWMi�ieam<laa2e6�adated tmb them Mteu of their opmtiom onasmnd-Wont basis
All mxyeasaRa2019artopea forcxamimfiani ldeho.Oregoq Morammand Alaska
Thc ComPooy believe opw lax years for federal arsmk income lane will not rents in edjahvenm met would be significant tome finwcial smkmrnm.
NOTE 9.ENERGY PURCHASE CONTRACTS
Avis.Cap,hae.atracm for fe purchase of fuel roc thermal ge-atioq rtm Wga for resale end vtfoaag-enm for me purchase or exchange of electric racgywith other enfitia.The remaining laa ofthe ecal t mg,form one motor It Iwcoty-five yens.
Tom[apaa.for power purehad,natural gas purehacd Eel for ge-ation end ama Eel costs,which at,included in a ility resource costs a ae Smlemwm of boom,were a follows far the years wild Dwember 31(dollars in the-&):
5mf mJ
Utilityp"orm eft S 607,155 S 660.967
The fo0awing able derails Avism Cap.'s future coo.etal wmmi.rnm for power rsourea(including trennnission entracte)and vafral gas remmca(including treaspotali.....pacts)(d,Um in moaan6):
20]1 >Y TW
P.-,-.- S oN 336,766 S ozs 293,399 S 036 266251 S 235,751 f 234.756 S 2245,762 S 3.612.&1$
NmwW gas rsrnucs 122,241 81,141 46,033 41,70 41,161 2g0.562 61m)
Total S 459,007 S 374,520 S 312,294 f Z71,459 f 27f.924 S 2.576,7N $ 41.M,Sn
These eoetgy purehac wntracm wart eae ed into It part orAvi,a Carp.'.abli,fia,to sae its mail electric end era-]ges ca..,.'wagy r qa ere-,iveludi g.untruth rntad into far rceotuce op6.hali..These wsm are rewvaed eife,Ihraugh bee
mall mks aadli-ems to letall tales a pet of Me power end-I I.wsl6.15-W eod recovery mechanisms.
The forewnbacmlwtmWmtwm for powerraourecs include find w-wal amounts rtlated to the Company,wnlmcls with Public Utility District,(PUDs)to pmebae patio.ofine oo a.fe rain grnrmtingf iliti.Almaueh Aviva Carp It.no
1-eau the PUD geoaefmg rwilide the cottrecm Wigek Avism Corp.to pay cerlain odaam aaanmwhefaerr sat the[wilitim ere opeadn&The wsl ofpowaobtiaW ooder fewmracm,including paymrnm made whw a fazility is tot opemdng,is
included it utility rtsomce wsm in the Smleme-III-,The wnatat al amounts a,lded above waist ofAvum Corp's shore ofsisting debt,unite wet and im pmportienalcam sh of the,ariable,pealing cxpemm of mere pmjmm The minimum weanm
payable=do,these wa-u ere bored a pert on the pmpmtionat,sham of the debt service rcquirtmrnm of the PUD'sm.....bonds Nrwhieh the Company isadimflyr tp osibl.,The Company,foal fen,debt savior obli,do.asswiatd with hemooue
bonds oattoodmg el December 31,2023(pntcipal and interest)was$275.1 million
1naddition.Avism Cap.ha opaaageg-W.sed-am end athaeonhectwl abligedons retard to im gwmring fazilitis end tanamission and dismbmioo services Theupmn associeidwiththese.�mersere,fledaotherapmdvgexpoo+sinthe
Smlavrnm of Income.The fallowing able desalts fare wntrvmuW comrWmenm under thse agrcemrnm(dollars in moaendt):
zoz+ zma raze
Contramal obligatiaa $ 39,156 f mi540,226 S 16,630 $ �a 19,065 S 9290 S 177.553 S 304,040
NOTE Ill.NOTES PAYABLE
Lines ofCadll
Aliens Carp haawmmined live ofcrcditinthe tomsamount of 5500.0 million withexpirationdaleofJooe2028.The Companyhatheopfiuntoeslrndforhvoaddidoml one yeaperiods(aMjwttocustomarywndilioa).InJooc2023,fe Lh--j agagreement
mwded It a-he epaity of he wmmi0d line ore,ediL Rom 5400.0 million.$500.0 milboq Weed fe mphadon dale,ea l replace the London Interbank Olfad Rate(LIBOR)pmvisians with Seared Ovemight Fl-,iag Rek(SOFR)p.,iaioa
Thee.mmindla-fcredili-..udbynon-t ,F blef Imosgagebondsafth,CampmyismdlofeegrntbekthelwoWdonlybaome d,,wdpayebleintheeveo mdthevodyWih,,,ten d tf,Compmydermlumimobligedonsundnthe
mmitted line ofcredit.
Balances outstanding ood almesl rats of batwing.(e.J dreg damofc";Ii tada Me Caepmy's revolving eommi0d Ilse orcmdit were a follows aorD-ber 31(dollars in thousands):
sun
Balance oumtandag a ead of peed S 349,000 f 313,000
UK-ora edh oamandiog et end ofperiod 4,700 35,563
Average ivtertst rate at and orpedd 6.46% 531
IaDecember2022,Avism Cory.rnlaed intoweddidenal revolving cedit agreementwthe amount of5100,0 million As of December3l,2022,the Company did nos ha-toy eumtendieg bon age tmda thisag--ot.Thcegterntwtwa lemmtmd in]me
2023.
As of D=mba 31,2023 and 2022,the bmoebtp oaetewdmd,MV Asia[erpY cements lines ofcmdil were clasified az shot-term borrowings an the Balance Shcem
2022 Term Loan
Ia December 20A the Company mwrdinto a lam loan agreemwt in the anaa of5150.0 million with a entanty date of Maeb 30,2023.Th.Company bamowd the wtim 5150.0 million available undo the agra t in 2022 ood rtpaid me eafireoaundi,
bo oeee a March 2023.The borrowings oummnding oode,this aS--a were emssifid a short-tam bormwings on Me Bemnee Sheets
2022 Letts of 0 lif Facility
f December 2022,fe Company ea-d into a c afi.a.9 letlrrafaedit,glee-ot in the aggregate water ofS50 0 mdOms Eifer party may lermiene the ag-aea W any 6me
The Comp oy had 520,0 million ood S 18 5 milliot a lesers of credit oa n ad g ceder fie agreement a of December 31,2023 wd Decemba 31,30M.mpe fl,dy.Letters of.edit a e not m0eet d on the DO-Sham He Ictta of credit wart drawn upon by the
holder,we would have oo immdiele obliptin to reimburse he bade that iswd that letter.
CovewntraodDe�ia Il Pmvm..
T6eahta4tsmbaee.tnl aQs<mrrtn ccn:am a:r: •y covru=.b red de6Wt pmvisioa,inclathei arhmgre c�mnl(a drfmNiv f<sy¢menm).Theevam ofdeaWl undn<xdof the ccNtt AciLriw dnittchtde acme defmk Gran other adeblednas(a
beftecdl W h was teen oma ehhga:loxn Mar of rlt<sho�narm bonvn4ng egreemeot also vciuu a cmuunl nA4h dar rta ptmd[mo mio of 7o1a1 debt"to"rams epimlwian'afM'ttt C-rp m W krona seta 65 perm+n any tint,.A.of Ocember3l,
2023,the Campoey complied with this covrnool
NOTE 11.BONDS
The fallowing derails long-kmn debt aammding a of December 31(dolmrs in faoaa b):
� tdt� :Ts n11
Asbe Cup S-d"n-Tam OCW
2023 Secured Mdtum-Tear Notes 7189/,755% 13,5D0
2028 S<ureN Med- ,,e,Nete 637% 25,000 25,000
+MT e....rnt pnro+Lv,rw.....n nn..t.Ell !11 M7M fif•TM

2034 Second Pollofio,Cmtrol Bonds(1) 000 ) gag
2035 Most Mogage rt Bands 62% I50,0110 I50,000
2.7 First...pp Bands 5.70% 150,ODO 1501000
2040 Fiat Mortgage Bonds 5 55% SSA00 35,000
2041 Fvst Mortgage Bends 4.45% 85.000 85,000
2044 Ft
M.opp Bonds 4.I I% 60,000 60,000
2D45 Fort Mortgage Bands 437% 100,000 I0D,000
2047 FZ Mo.pgC Bends 423% B0,000 60,000
2047 Fiat Mmtpge Bends 3.91% 90.000 90,000
2D48 Frst Moit"ge Bonds 435% 371.000 375,010
2049 Fhm Mortgage Bends 343% 180,00' 180,000
2050 First M.pp B..& 3.07% 165.000 Ifi5,000
2051 First Mortgage Bonds 354% 175,000 175,000
2051 Fie Mortgage Bonds 2.9% 140,000 140.000
2052 Fiat Mortgage Bends 4.00% 4W,OOD 400000
2053 Fiat Mortgage Bends(2) 5.66% 250,0W
Total Avis.Corp.-and long-term debt 2.543,700 2.307,200
Secured Pollution Control Bonds held by Avis.
Carporelim(1) I23,7001 f13.700)
Tole)mng4 debt S 2AWA00 S 2223.500
(I)In December 2010,$66 7 million and S 17.0 million of We City of Forsyth,Mm.m P,11,6,n Covtrol Revenue Refimding Bends(quids C.ryomdm Cokbrip Pmjw)due in 2032 and 2034,respectively,which had been held by Avis.Corp sin.2008 and 2009,
respeii,ly,werercfimd,dbynewvariablenorbo.dissues Thenewbmdswerenoto6credwfepublicandwereprobedby Avis.Carp.duetoomrkmr:oodidom The Compmycano.ket Ih.ebonds1...ff dinvestmaelalaicdate,svbj-
1ommkcl..nditi.u.SolmguAvisla Corp.is Ne holder of these bonds,the bonds aR nthlreRectedaz massy era liability on We Balm.Sheers In Apri12024,theC.npmy remmketd lhae bonds.Sur Na.lB for fmlherdiscussioe
r2itn Atm[h 2023,Ihv Cavpmy iurld and rnb 52lQO mBliwrofSdfi perm Onl morlppMadr Auc k1105)wYk bntilud.N1 mx[amn otAap7ave pkmreot realm.A pmron of Ibc eat poce[dr hour Itr tom dlkem bvab w,eeu ter dx mnawetiae a
Inpr'S fox r o(md4y f map
&L'nil a pnd wa tw%ae n"I of tg lndehrcdraam mlo,w a It ttp>awm n(Auba Carp Y Nm 4 lot 4 di im IN m[r ..p4re pwelg lime first mortgage bands in March 2023,the Compmy cash
aenlo5(av rxcnt rpa swap dnwmnv(Ilk">gpepee amour,d f4DA rru0inwl and rmsd a tut em.ee,o/ST.S m.Iwn S.Nob 4 for a d.mnsim of interen ma[avyr Er[n-aatei
The fo0owing.ble de.ils future long-.tor debt Courilia including.bum film assmiaud alfiGmes(s.Nate 12)(dollars in th,osads):
�f :1V TYw,. Tool
Ocbl mabuifice S I5,000 S S S S 25.000 S 2,561,547 S Z601,547
,5utuumallyN ofMnu Cerp's owndpnrpmia a.wOJa1to the rim of Ihev r[ap.owe ppindm ues Under Ne Wngsga an des sod orTmst(M.oipg.)se.Ii.g their fret m,rnpp bo.Ca(vscludreg se cured tee.Sum-arse natml,bob C."may
&. come
aJom fun mmripp W.6 mdc f In vv V.1 fiC onpge in Is ptmr4pd alimmlegml to the sum of.
• 662y3 pemsnt of the urn or fa'r vWuem fc Compmy(whichevc is lower)ofproperry addidou of Net rntiry which have not previously beau made the basis.fmy applimfian undo lhm rntity's M..gag4 or
• megoW principal em.mtof retired fat mortgage bands ofthal mdty which have mrprcviouly barn made We basis of my eppliatim order tha[endtys MortgagS or
• depnsilofmsh
Avis.Corp may not individually issue my addiI..W first mongeg,bonds(with ce.W n.xmpfi.0 in III,case ofb,,ds issued an Ib,basis amd d bands),mess the porfimde entity issuing the bonds hu•.c1 ca.inge in def ed in That e.fitys Mortppgc)far my
paid of 12 meseculive cM.d'..n.s out of the preceding 18 Moll.months Ihs1 were el least twice the—.1 i­ropi—cols m WI mortgage savritia Is We time.—dig,including the(.....gage bonds io be issued,end ov WI m&b.dness of
prior ul,As of December 31,2023.pmp„ty ddid..and mired bonds would have a11owd,and Ih..a ea.i,p less woud m1 have pmmbild,the I—.ofS 12 billim in m eSgotpk principal a.0m1 oroddW..I fuss mortgage bands m m usumd I.,—
If 8 pe
NOTE 12.ADVANCES FROM ASSOCIATED COMPANIES
In 1997,the Ca.pmy issvd Floadng Rare Junior Subo,dinm.d Dcfeooble]merest D,b,nlures,Seri.B.with a pr.drol ueomt of$515.91im to Avi.CapiW 11..a1EGeld business In.t flood by the Company.Avis.Cepi.l II mod S50 0 million or
Poskr.d Tmn Securnia withs Roaring distribution.1..fLIBOR plus 0875 p—.1,col.W.iodand-1 queerly EBmfive an July 3,2023,the Cr­WLIBOR in the lb-".for the diss.lbuli.a ram on these ucurid.was re placed,by op—sio.of kw,
with thine-month CME Term SOFR,as.1,Wald and published by CME Coup Berdh kAdminisharioa,Ltd(a successor edmimsbvor),plot v tenorspied djos4ornt or 026 pereene A.ordingly,the dismbudaa men on the Preferred Tmn Smuritice is rmw
Ihree .11,CMET SOFR plu 1.137 pm
The disoibudan rasa paid were as follows during Ore yes.,add Dmml Cr 31:
m1
l,ow distributionIsm 5.64% 1.05% 099%
High distn'budon men 6.55% 5-64% I Ilry
Distribudon role.the Cod orlh.yam 651% 5.64% 105%
CC—with the wCuCe of the Prcfemed T car rust Seidce,Avis.Capi.1❑issud S1.5 million.f Common Tmt Sunda to the Co.pmy.That Pmfertd Truss Second.may be rcdee.d m fe opfion ofMi-Capital If.1 my lime and mature on Jme I,
2037.In D.—b.2000,the Compmy purchased SI0.0.i1tr.n of Ih..Preferred Trost Scmoiii.,
The Company owns 100pemenl orMis.Capi.111 and has solely and mmodifiomlly guarmlccd thepy.mt ofdistribulions on,and red=pLim price end Iiquidedon=,ml far,the PrCr dTrust Securilim m WC,eent Avis.Cepiul R has hinds available for
suchpaymen.from fe—PCCbC debt soC ifia.Upon or.r ily.,priorredemption oF.,hdebts.aritia,the PrCr—d Trust Smumia will be—d-rily rdcemed
NOTE 13.FAIR VALUE
The—dY Wuce.fcash and cash equivulents,spiel deposi.,accam.and nola receivable,mwm.payable and notes payable are reuomble estimates of Weir fart values Bonds and dvm.s Gum assmimd mmpmics are reported at certyivg value on the
BakmeSbn..
rbe bo salue hr[ruchy,pn.muaa 0e mpuls rrsd to nn—f',venue.The hierarchy gives the highen priority m madju.ed quoted prices inactive make.for id.dcd assets or liabilities(Level 1 or—oremrn.)and the lowest priority t.fob values duWd film
ursobtervable mpem(knd 3 m.roCwe.).
The three levels of the fair value himmhy—def ed Is follows:
Level1-Quoted pric =a,,itable in wdve markers for idenfieslass,.or liabil ilia Active markets m thou i,which trema,riom for Lb, or liability occur with sulBcienl f qmq and volume to provide pricing infonmfion.n m ongoing basis
L[[A2•IYicing igto.ea WK,4bla gwmd pans Los mitt ewlaa ilulvkd41 Lend 1.Look wbk%mea+.h.do.tlyor lduenly olsmMk u of III reporting do,lnd:lmlod[rf Wdmuumols valued urfpewdelamother saWwan mnMdaWg.n
t7ua mad.L.rs primarily I.duatry,stadaldmsdeB Ibn<emidu satieu mv,mpciwr,trd.m+1 quukd rawad p,sa rm conrnreditka.Itme,due,valm+lky 4amrA and.orcm myna ad ea,lnxbd pica for f4 atdeying itunr.xae[m will u nIM rl.rm
«awns[umrma.SwDbamiWly all ofCt- ammydam ee 0—yM1ie m the mirkelplaro I1aou01wu1 den fvD Iron of IBa insuumtn4 cm be droved Cmm observable dale or are supported by observable Iwek el which bamaRiam arc evavrcd in Ibc nm.selpla..
LCvel3-Pricing inputs i.Clude sipificml ropy.gmerlly m.bsmebl,from obj.fivc sources Theu inputs may bC thud with intc.ally d,v,lopd..hdol.gi.tl.r rao11 i.hell, rnfs b.,estin..of fWrvelan
Fi.soad mteb aM Ibbdelo,rc rl s,:fid In Ihry aWo ry baud m'k lowest Ind of"-Cat n aip,fuam to Ilrt fan Woe nuanntnrnL T[Compm)h abamtna orIhe vSmRaaue ofa(.-"iapd m the li.it.--I raq—t1dilum and may
-ff tOo solution Offur.1.al lns•nd l'ub,lni.ad the;,pi.na-nl widen ft hi,rWm hit—hy k.tia.74 de xInim or dw(air Wm boerpolfu varkas(Acton treat rot may mCIO&tier mode amMinj of Ow ceume(crtka im hai and du ur,—of
mdil errLvuon[ma lsarMuruh dcpefiu and knm ofcmLr),Lm aM Nc ras>et ofAvbra CanYeapmf d+lw ns d,Sdides.
The foRowing.blc acts faM the cartyi.g value and atimald fairvmue of Ne C.mpmy'a�nciW(mtrumen.not«paned al admaled fair value on the Balmce Shcros az ofDxrntbc 31(dollars in Ihousmds):
m,
cwrraa
u.
Bolds(I.eve12) S e 1,100,000 S _ —•968,693 S 1,113,500 5 w 966,887
B..&(L,vcl 3) 1,360.000 1,098,500 1,110,000 605,802
Ad--from as.imd empori.(I.eve13) 51.547 46,098 51,547 42,836
Theo mtiouCs of feu value oflong-moo debt and long-term debt to eRliald true.wcrcprin.rily basil on ovalIsbl...kcl id000alion,which genedly..is.afcefimard mark.pricy from Wired party b.kC.for debt wish simile risk and Icrms.The price
rug.ob.ind film the Wi,d party bmkca mnsi.Cd of par values o162 73 to 107 245,where a pm W.of 70000 rep.—Ls the currying value recordd m the BWmee Shea.Le,C121ovg-.m dcbl represents publicly issued bonds with qu.ld market pricy;
however,due 1.their Hirbod trading mbily.They—elossifidu Leve12 because bmk.s must genera.quotes and make Cur using wrnp—ble debt with similar risk and terms iflhere is no trading-Wily near sprod rnd Lcvc131.ng-moo debt nCis.of
private p.ce.ml bonds and debt to eRrlia.d nos.,which typically have no seeoadary trading activity.Fair values i.Level 3 are alimald bmd on market price five Ildrd rely bmkca using secondary muket quoins far debt with similar risk ad tm ea f gene..
quota farAvis.Corp.bonds.
The foil—ing w1le diul,m by level wifi,the fair vmuc hie.by ire Campmys ass,.and Bebilides measund and r pond ov the Balm.Sh.n u or Do..kw 31,2023 It Fen value m a recurring bais(dollars is thousmds):
f
CutWnd
I:rriz Ievd] ea�efll
Dmember31,2023
Assets:
Energy commodity daivmiva(2) S S 30,954 S S (22,802) S 6,152
Foreign ennmry ex,hmge deivatives 2 2
I..,al Co.swap dcrivedvce 3.667 3,667
Deferred meperemfim memo:
M.h W Fords:
Fadracemeaa<nnfa i,ll7 1,117
Equityst.oida (i 14 6,524
Total S 71641 S 34A23 5 S (22,602) 5 19,462
LlabWtice:
EncrgycommdilydCrivdva(2) $ S 91.Iwi 5 8.250 S (65,157) 5 34.937
I.—role swap derh,IbCs 182 182
ToIW S S 52.004 S 8,250 S 4dd:{37} 5 35.119
Thcfollowing.bk dis.losa by level within the fair Wuehicmmhy the Compmy's useLs and liabilitin. Cd and,7.dd.n the B.I..Sheetsaof December 31,2022mfagolm.n a—,.ting buffs(dolba in lhousmds):
^--eapeny
mtl Cash
Ga•twl
4xll Nrmao(II ToW
D.,emb.r 31,2022 13
Aue.:
Energy commodity dcrivadvce(2) 1 S 146.232 S 288 1 (136,605) S 9.915
F.rcip currency exchmge dad,,ivy 43 43
Inmrest rote swap derivsfi a 11,184 11,184
Deferred co.pensmia.uu.:
Mutual Fords:
Pali irlo4rlle lamdlea 1,267 1,367
Equity saunfia 6,132 6,132
Tool 5 70399 1 13714fl S 288 f 11)0.,605) S 29,541
LlabWtlas:
Energy wmmdiry ded,,U,m(2) S 5 258,769 $ 18,022 S (24Z,044) S 34,747
Foreign crnr.nry..hmge derivaliva 3 3
I.-Isle swap derivedva 52 52
T..1 S S 25&R4 $ 11.022 S (N2AM) S 34,802
(I)ThI Comp y is p.md0d m net derivatve assets and derived,,Ii bililies wish Ih,same mmtcrpeny whin a 1,p ly enforceable masttt nerving ag—..L ais.Is ddidaa,the Company I.dui-ii—azse.end derivative Ibbilhia.,irslpayvbl.and
ivablcs for cash col.lcal held or placed with these mmc wmle,pa.ice
(2)The Level 3..,gy commodity derivative W.C.ere vnacisld wish na 1 gu e.h.,agrec.en.
The dill Ce between the e.oml.fdcrrvetive asse.andfiabilidce disclosd in respdve levels ioth,.bl,above and the mvomtofdCri—i-ass,.ad liabilnim diulosd Is the Balm,,Shcc.is due 1,,Uing mrangemevis wish cu.io wmtcrpefim.See Nole
4 for vdditi...I discuaior ofdcrivsdve..ding.
To a.blisb fvirvWm for rnergy commodity dCrm6 a,the C..pmy uses quold markmprieus and fa,wmd pri.curvy.anorak the roi value of. mr.o.i y dei.,ivc'.,N.,,.,.v.mcldd is Leve12.f prfiCWe,elMrie derivative vulmti..arc
perf.—M uing..k.qu .,edj.ed(bl ICAds inbcmreo goo.blepCn.&Natural g.derivative vduadou—esti..auingN—Y.,k Mereanfil,Exch.,pncing far similar inmoeen.,adjosld fmbuin diR nets,using..ket qu.L..Whcrc
.b.—bl.inpo.—available for sobs—li.ily the Pill it m of the corneck the dived,,riot or liability is included in L,ve12,
To es.b1Jbfairvelua for inmrem ILLdTiwlives,the Coropmy..forward earlod curvce for ia.resl rotaforth.—orlh.swaps and CLcem.the cazh Do-baek.,IoliolWuet.igm appmpriele dismu.trow.Thedisc.ml rue is calculaldby third

party brokers according to the lams of the swap ddsadv,sod¢volumed by the Company for rcasonableoms,with consideration given It the poWs ial w perf u risk by the Compmy.Fee raab r s of the Ott s 00 sxogt dairmsn are equal.the find
ter,t rate.the swap wmpored to the Roatiag mukel interest rue molfiplWd by the n,fi,W amoral far each period.
dr..iirvWueforf igncturrn—p.vidv,, ,hi,dp yb.k forwad medset crw,far Camd.n dollars egaimtthe U.S do0ar and mWtipli,the diR.between the lockd-io price and We maker prize by the nouotW amount oflhe dcriretivc
Forward fortign currency morkel curves arc pmvidd by th'vdparty brokers,The Compmys credit spred¢fmtord.m the lord-in prize of the forcigv exchange wnlmas.
Dcferrd compensation assets and liabilrti,represent funds held by the Company.a Rabbi lYtul for m executive defwal plat These fiords.mat of mrovclY trdd equity end hood funds with quold prices in active markets
Leve13 Fu'r False
Namml Gar FJckange Agmemwl
Farr d,c mP W Tb wmmod,ryexchvtgc epamlM 14 Campsny erer dte sum L.nel_brNered 9omn de:cnbe•!aM1ve Im•s•a,the Coetpty dw nntmin dte pmclsoc old sale wkenn(xlthm smvxrusl bmml o xe4 u the timing of those lmnsacuou
Cbmen:the mn.G of a,,4—nrinsun elsatpn me-.,orpmc—mod tics,nnpacdnF xMd brokered quote u mud lkraux the dokttd gwtn tin very ugnif mJy form paid iu period,the wubrm'ab.«r..ura of the timing and volume of trmuctiou
can ke•e a alptlf t ueps.ee 0W.k.0 d teen sate The Comply mimmn solemn seed torch•,of trentetxmr boast m s most likely sceetlO w.p h.usa,eal dui the vee.,W.oho a of soot Is have rwl barn highly cmrcl.Wd with metka
prices and market volatility.
The following table p ese..the gt.nd.tWe informafion which was used.,time.the fa@ vat,of the Level 3 suet end liabilities¢bole as oFEeetow 31.2023(dollars in thousmds):
f.a Nl,a(Rwlu
[bMell.all ... TrLaa e.,..Wrlt•• twee
Nasal Pr eesAang S (8,250) .—Wily did d Fmwadpmcbasepd— 51.64-53.071—BTU
weightedaverage S2A0Weigh.d Average
of ofgu
Farwud sales prices 52.13-SS 991..BTU
55.45 Weighted Avcmge
Purchase wluro, 300.000-310,000 m.BTUs
Sales volumes 75,000-310,000..BTUs
nlvWOdo.methods,sigruftc.nl.pu.and remldtg far values desmbd above were de Wpd by the Compmy'smmagcmcol and arc tevi—red an.lout a q—tedy basisW¢rate they provide a reasonableeriimstc of fsb value esehrcpodivg period
Thc following table pr activity for assets and Imbil id..easared a fairvalue usingdpif5s ..bs—bleinputs(Level 3)for the yeors endd Deeember 31(d.H—iv Ihcosmds):
If�,rb L—es—__�•_
Y cntld D=ember 31,3023:
Balance uofJmttry 1,2023 S (17,734)
ToIW gains or(loss,)(realiwdhmrcalised):
.cludd to regulatory assets 9,238
Setrlemrnt 246
Eod.g balm¢It ofDccrntber 31.2023 S (8,250)
Yrar endd D.emba 31,2022:
Bum.u ofJ...y I,2022 S (7,771)
Tole]gaits or Dosses)(tnlixed/uorealir ):
.eludd'm regWaory assets (4,740)
Sertlemrnt (5yv)
End.g balm.,of Dxemb,31,2022 S (11,131)
(])There were no purchues,is--or transfers tom other estegories orderivalives.s—ere.during the periods press nd bt the sable above.
NOTE 14.COMMON STOCK
The pymwl ofdh ideods on eommov stock mold be lindid by:
• emmweOtset applicable to prcfmdsto&(,bm outstmding)..,.ivd in the Compmys R,iatd Articles of.eorpo.iian,u—.dad(.—fy then am no ptefcmed shores out.nd.g),
• certain etvamn0 applicable to the C.mpmys outtmdinglong-term debt and wmmit.d live of credit egrc owt,
• the hydmelleoic H—mgrcgoJm ofseetion 10(d)ofthe"Atoo No,.1).and
• c.Iinregi..e..—datb.OPUC.pp.valoflhe AERC ecq.isiti..in2014 This
limildonmaybe,,i; dupon,equalbythe CompanywitheppmvWfin,the OPUC.
Therwqu'vemw.of the OPUC appmva oftheAERC mquisitioo are the most rdstriuive U.derthe OPUC trAddi.gthesm,.,.vWlablef divid.d&.t Decemba31,2023was S295.6mtdio..
The Compmyhu 10,eillm a h.fieed shorts orp.r—dst.k The C..pmy didnot have prcfmod stock ou.tmdng uof December 31.2023 and 2022.
Common StockI——
The Compmy issued wmmov stock far W.1 net pmceds of 5112 3 million it,2023.Mot of these.srumees came I.ougb the C.O O yes sties egrney apament order which the sal,agen.may offs and sell taw shares of—..stock lie.time to time It
2023,3 0 million shares wcrt issud uodc these agreements—,king.total net proceeds orS 111.8 million
NOTE 15.COMMITMENTS AND CONTINGENCES
la the worse of its business,the Company bewmes inwlvd in various claims,wnhoversi,,disput,and other wni.grnt maser;including the ilemsd,wbd.lhia Note Some oftheu ele'vu wntroversies,disputes end.then wntingrnt mt..rs involve litigation
or other wnt,td proceedings For a8 soch.adms,the Compmy will vigorously p.trnt and defend its inlaes.and pursue it rights However,no assmao.can he given u.the Wtimaf.tutor¢of.y miner because litipdm and other w.I.I,d proudings art
subject m-memos ununainucs For mane I f fitg Arista Corp's op,mion;the Company ivlm&m sock m the exmat ppropri,te,rcwvcry of incurred wstu th ugh thl eow kingpmau.
Glledve Bargaining Agrcemrntr
The Compmyswllmivebug6.i.g.gr ntwitbd,[BEWmpmmrn 36p,centof Wl Avism Corp',employe,Th,Comproyslarg.l.,cswtdgtvup,rcprawungappmsimucly90p--II fAA-C.p's barguning util employers in W hinglon and
Idaho,ere coveted orda a four yang Wol which npi—m March 2025
Thc curtptl agreement includes a cle,<.to vegotie.c mega in effM for IM1e Jut year of the egr=them The Company is io the process of negoiialing thou wages Thert is a risk thaz if m agreement ov wag,is not twched the employe,subject to the agreement could
strike.Given the number of employees thataR covered by the collwlive barganing egreemrn4astrike mould result in dismptiou to the Co.pmys opnatiou Howcva,the Company believes the possibility of this occurring is.vole.
B,ryds Ffre(Sim,If Wwhingo,Depm.nw!ofNmuwl R=oar.s v.Avis,.)
.August 2019,the Compny wu servd with a eompl.i t,coomed"SOW of Wuhing1m Dputmrnt of Neural Resottmes v.Avisu Corpoafion,",=king tewvery ofup It 54A million for fi.suppression end investigdon costs and rc.ld expaass incurred in
medtian withawildf That occured in Forty Comty,Wuhivglov,.August 2016.Sp=ifiwlly,the complswt Wlegcs the Crm�which beceroc knawnulhe"Boyd,Fire,"waz.uud byaded pondemm pine att falling imo av overhrad dis buuon tits,end that
Avis.Cory,oloog with its ivdeprndcm wge.liov mamg,mrnl wntreutrs Asplmdh ha Compmy and CN Utility CotasWfing were negligent in fW ling la identify and remove the ha before it wore ivlo women with the line Arista Carp dispul,mat it was
-ogmt in failing m idmdfy and remove the tree in question.Addi.ona lawsuits were subseq..dy fill by pdwte.ndow,,caking property dameg,,and holders of iuumtu mbmgdon claims,=king recovery of iuurm=pmc=ds paid
The lawsuit were ftld in the Superior Court of Ferry Cowry,Wuhinglon The Co.pmy continues to vigorously dcrtd itself in the miption However,a Nis time the Campmy is amble to prtdi.the lik.lihood afro dverse outwore tr auma.a range of
polwuol sou in the avrnl oFmch m outwore.
Road 11 F"oe
1.Apol2022,Avis.Corp r=eivd a louse of claim film pmpetty owners seeking da.ag,ofES million in wnnuuon with a for Ihal occurred in Douglas Comty,Washingloq in July 2020.Jn love 2022,those claimmt fill soil in the Superior Cato[of Douglas
County,Wuhivgmq s=king unspwi0d duvagm The fire,whicb wu designated u the"Rod I l Firt"occurred io the vicinity ofm Arista Carp.I ISkv line,rcsWung m damage m Wree overhead Irmzmission sWttures Thc firs o...d during a high wind event
and grew 10 10,000 acres before being elowind The Company daput,that it is liable for the Fine and wit vigorously defend itel Fin the pending legal pmcedmg,however,at this time the Compmy is ooable W prdia the likclihmd ofm adverse oulwm,or
estimate a range ofpolwfial loss in IM1e event of such m outwore.
Labor Day 2020 JFI,deror.
General
In Spmmbm 2020,a severe windstorm occurred in.stem Wuhmgton and...b—Idaho The extreme weather event—u]Ld in summer ou.g,and multiple wildfi—in the oeg;oa
The Company has b=.me¢wart of iutmces where,doting the storm,otherwise healthy trees end limbs,located in areas outide it me..nance rightof--y,brake order the oxtrao dirtary wind...ditiou and caul damage.it energy delivery system It or vwr
Lb.,
ib.,Dy2020¢the potential artsoforiginod,.ML However,the Companye in Fim diswsfomdna cvidrna ofneghmbol,wooloolbevyoFthuc frc,Couistw[withdel wnclusion,the,.rareoffirni.tiou wish respect to theclaims arisingoutof
the Lehor Day 2020 Windstorm hot saw posed rod,exrpt wish rtspat m the Babb Road Firc discussed below,vo le�l action M1u heel wmrowccd
Bahb Road FYe
In May 2021 the Corrtpoly Ieamd the Wubingmo Deparonent ofNavuW Reserve,(DNB)hd completed its invmigefio,sod i.OA a report oa the Babb Road Fite.Th.Babb Road frc wvaad spproximmcly 15,ODo sacs and d,truyd app..im..Iy 220
—tools Th=tie no reports ofpasonol injury or death res.11mg from the f
The DNR rpI.concluded.among other things,that
• the ftte wu igoitd whw a bm..h or.mWdd—boll PondcmmPitt.tt.was broken offby the wind and k1l tin m Avis.Carp,di--O,fion line;
• the hee was lowed oppmxfioslely 30 feel from the cwmr oFAvisu Corp's dismbuton line and approximacly 20 feet hoped AA.Carp.'.dolof--y;
• the tree showd...eviden.of.sc,t damage,damage.the tap of the tree from pomup.es,a small arts or,.,d,g whoa I Ot,I brmchlm&,(LBL)hod bmkm off).the pas;and some past signs ofGsJl Rut disease
The DNR report concluded asfollows:"1t is roY op.i..that b=ause of the muusl wnfig000d..of the tree,sod it proximi ty It the po Jim,.closer iupection was wartanld.A—inspeetiov oFth,tree showd have reread the cut LBL ends and it p,,iau
failom,and ne.ui..d d—ioltios of the f'lure potwuW of the edje..1 LBL,i.plicatd.staring the Babb Rod Fi.-
The DNR reportuknowldgd tha4 omen 1hm the mWtidomimnl more oflh.—,bewndWO.mentiond be.would not have been easily visible with..doso-p iupatioo oS or wrd,g i W,the Tree.The report to wkvowldgd dmr,while the prcswm of
mutple tops. dd have been visible from the ocuby md Iwsy,IM1e le did not fWI alav-fork due to the presenceof,,Ilipl,reps.TheC,.pmy letttrnds dui appliohk insfeld..s.nda,ds did nee rtqui.acI.—imp-lore ofthe otherwise healthy tree,forwas
the Company v,glige.(with oespeet w its rttht.nmu,implode,or vege.tiov mmagervrnl pmcti.c
Elmm1—it have bees,fled in wmmdonwith the Babb Road fim.Asplmdh Trce Compmy and CNUC Utility Couult.g..'hid,both pert v.ptd..—gemenls-A—.mdprnd.,eo.—Wee to the Company,art ass.vamd u defendant io each of
the lawsuits.The lawsuit include see mbmg.tion.,film fill by i.orsnm wmpmi,seek.g 1,recover eM,minOtely S23 million pOW,dly paid.bem,.ds W des.;four adous o.behalf on dividoel p.intiiis seeking uupeeifid damag,;and I,Iris edii.o
Imsuit selling mtspeeifid damag,All proceedings,exwpl for one ratio,Filed on September 1,2023 of behalfof duec.dividuW plai dM,have been wuolidald in the Superior Cott.of Spokme Cooly Wuh.g.v Imder the Iesd action Blakely v.Avian
Corparmion.al.,sod variously assert causes ofmtion fornegligrn ,private nufsmce.and tr.,poss(the 0 Ilk.],Pmd=diog)
1.November 2023,a1 park,to the B.kely Pmc=ding egrtd to a.lipuleted tiler,which wu pm=td to and enlercd by the Superior Court aSpokme County,Wsshington The orda woselidaes the Blakely Proceeding for trio(in eddidl,It diswvery and pro-
tool pm.dings)and bi mrwtm the his!iwl.bility and dumgesphm,,such the the initial trial.the case willf solely ov whether the defwdmt tie legaympomibl,For the Babb Rod Fite A bill da,Otthe liability phase has been set fof My 5,2025.
In addition,the orda mwwriafizes the phtmift g—.t to valm.rily dismiss all eOi-asserting inverse e..demwuoa Is a thwry of Gobi lily withovl p jObel W their a bility to sock plood Wnfro.the Cour.mrcfile those ohdots a a..r dart if these is good
u.to do so-The.dividual.1i..Na mom sot lettelidutd.lo the Blak.lcy P,,md.g do,vol.clude claims lb,io rse condenumlioa The parti,1.the Blakely Proceeding a god to a prelim.uym,diction no leer dton 60 days prior to the liabi lily trial,
rod,if thcrc is a trial following that rod.tort end if.hcjury rc.unsa verdict.the plWntiffs'fI--in the liesbility hill,I—red mdietion within 90 days follow.g the—dial f.gm davmges F.Wly,the pt.6%eg,ed am to wmplele a damages ploi slim
idendFying WI chimed damages be.g...ol b,catm.tion with IM1e litigston
The Campsoy will vigorously defend Ws.Jf i.the It,]proceedings;boweveq al this time the Compmy is unable.poediet the likelihood ofm adverse oulwme or esdma.a mg,ofpotentill loss.the.vrnl ofsoeh on otawme
O Jno F're
1,Augul 2023,a fire s,bnq,mUy rcfertd to u the"Hospi.I Fire",uartd in windy cmdiuou near Omf,ldsho,b.n.g 53 ama and seven purnuy temde.c,,u-11 u e sevsl outbuildinp The Id m ds aho D, ofLm .v.stigaled and hu ismd.rop-t o
.which it,...Judd the fi.was.used by m eleeoksl fatal igruuvg Otterspaste spat which thin spread u,,1011.The Co.pmy hu a dismbulion line.the areancar the ignifiw poiIL While the Comsoy hu not yet oo pletd i.own.v,figptioq the Company
has to date found oo evidrn.svu u.g negligence on it pM Exeepl for one claim lot damage to personal property,the Company hu nok az Nis fiele,—and my lm.iI...do.with the fire.The Company will vigorously der d itel No fie event soy inch
cIWors arc usertcd,bo w,,at this tun,it is tmsblc to estimate the likelihood of=dverse tremor,vor the somount 01 mng,ofa potential loss in the event of 0,adverse outwore
Coturt'p
CulBnp Owners Arbilrafion and LydgaBon
Colstrip UW t 3 and 4 tic owned by the Company,PniftCotp,Portlmd Gove.1 Electric(PGE),and Puget Sotmd E,Ww(PSE)(.11leuvely,the"Wester Co Ow-"),u—0 u N..,Westav and TWO,Mo —LLC(Tok.),u terms.in common under m
Ownership and Operating Agrtcmrnk dad Mey 6,1981,u sm.dd(0&0 Ag....l),.the pemen.gcs set raw below:
C•O••n tW J lUlle
Aauca IVI ISti
Puific.,p 10% 10%
PGE 20% 20%
PSE 25% 25%
No West— 30%
Tarn 30%
Colsltip Unit I 2,.Wd by PSE sod Talcs-web shut down in 2020 and arc.the prwese ofbcing decummissiond Th..ownersom.i.3 sod 40.two—divided in.mts.facilides common to both UWt 3 and 4,u well u.ccr..factlifi.wmmon
la al four Colstrip mi..
The W,h.g.n Clem Energy lYmtsformafioo All(CETA),nmwg nth,rungs,imposes dedli.m by which each electric utility must elII=,tom it electricity rates.Wl.gtos the cost and b..ft.associad with coal-fed rooms¢,,such u Colsbip.The
pr.edca impart afCETA 1,electricity from such mo.ca,including CaI,bip,may vo longer be delivertd 10 Wuh.gtov te.il.stleem a0er2025.

nee-us ofColuip Uvi6 3 ad 4 have diBerg lads fro the gevcretivg capacity of these units Aceo di gly.ketcht business ding,ee-e s have misers,em.g the w-owners,includii g,disagreements as to We rtgwre n-far shutting down Ihes coin
NaMWeslem hes initiated erbiletion pmsuenl b the O&O AgrrsemM1 to rts h e these business disagrtcmrnls,and two ectrons have be..itivad b sompW afiiheti.of hose disputes:...by Telm.the Movlmu Thirteenth ludidd District Court fro Ycll.wst.e
County,and...by the Westem Co-Ownen,which 4 pmding in Molina FcderW District Court b light of the ownership ouster erg---discussed below,the CohLdp oamm agreed to stay both the Gtiydoo and the m d-d.through Mmeb 2024 On April I,
2024,the eg,ecmrnt to stay lapsed end el lent ane awns,Puget Sound Energy,has i.di..d they wish to rtsume he erbitra,ion proceeding
Agnemml Between lblen and Pagel Sound Energy
In September 20n,PSE end Thiel rntered into m agreemrnl through whicb PSE h.aSroed to tr-fie,in 25 pemem ownership in C.10t UW ts 3 and 4 b TWm 0 the and o1`2025.The teem and wvdifi-,of the eg.mnrnl are simile in most respects,,the
NoshWestam hanection disclosed below.
Agreem.l Be-Avis.and N-hW lent
.Jutuy 2023.the Company emend into an agrtaaert with Nash WW m older whicb,subject to the leans sod conditions spaJed is the eg-r m%the Company will busfn in 15 percml ownership in Clint Units 3 and 4 b NmtbWeslem There is no
.cloy aehange included'.the trauaefi.The bus-i-is scheduled to close on December 31,2025 or such other dale as the parties m,-Hy agree upoe
Under the agummt,the Company will remain obligated through the to.of the transaction.pay in shme of(i).pasting expermes,(it)mpiW expenditures,bul trot.aces of,.portion allocable pro.k to the portion of-1.1 lift(through 2030)exp'ved
through the close of the hmsacdou otd(iii)execpl for certain soen rtlaFg to post<los.g activifie,sire rernMiali.apenses,.ddidon,the Company woWd rnar.b m agrermrnl undo whicM1 it would rates.its voting rigM1n with respect 1.d¢isio.rt.tieg m
remediatiov
Thc Company wBl re..in Calstrip trermmission system asses,wM1irb ere exclded from the trarmac,ioa
Under the Colstrip O&O Agnemm,each of the other owners ofColslrip has a 90-day priod.which k evWnkthe tr-vmaction and de,mn.e whether b merctse thew respective rights of first refusal u to a porrioe of the geeradoe being hunts over.
NuMWestem.That period hes law expired,and no owners have mcreisd a rigbl to first refusal.
Th.Ironactio.is subject 1.the ntisrsed..ofemmmny ci.i g co.didon including the receipt of any ngid d regWvory approval,as well Is No,-J Western's ability 1...r is,.a new-1 supply ag-.l by December 31,2024
-
The Company does not,pad this transaction b have a direct ml isl impacl on in F mci l ml hs-
11 -rraal s 7Waw dal
MultiplepropertyownersiwualedaIcgWpmcecdi.g(tided Brave-etW v.TA.dW)i theMonmva District Courtfor RosebudCmlyegir TWm,PSE,PmifiCorp,PGE,Avtsb Carp.,N,AhWmLr and Weslmorclmd Rosebud Mining TheplemfiRsallegea
failure to comic cold dust. mection with beopum..ofCotstrip,end seek unspecified damages The Company will Agomasly defmd itseifht the lbiguuon,hotel this time is unable to predict the outeme.nor so.nowt mange ofp-olml impel in the event
afar oulmme adverse to the C.mpuys interens
Weurmeland Mine Permits
Two 1-in have bees,sommmoed by the Molter E.vimo.rnl l kfor.a6on Curler and others,ch ll.gi.g ceLi.permin m1aung.the.Peru..of(be Wemoo.lend Rosebud Mine,which provides teal.Calslrip,In the first,the Mo.-.District Court fro
Rosebud County issued.order octal.ga permitforova area ofe mine,which derision was subseq.erfly upheld by the Mo.-Sop-Court I.the second,the Mo.-Fedem District Court-led a decision by the frde.l Office of SI rere M'wing
Reclmmdon otd FN rte.m,a branch of the UW IM Stales Departm.l of Interior,approving expansion of the m.e in.a new arra,ped'mg flssAer wlytls of pa.hd snwamecrd heleen M laitrol appeal o(IhN Aecielaa le 1M Npth CbeWl wu dglaiped for
leek ability In 1.r ureea its
itsv,prnd.g funkier proceedings befam the DeparF.l ofe Interim.Avila Corp.is not aparty b either of these pmsoedivys,Asa mNitt�s m monCstr tit Profess ofbodt isux+e+A ux++th[impa[I,i(any,a(Iltr proceedings an Wlstrnorelend's
sonaectuel teal supply obligations
N.i..I Park S-a,,(NPS)-Namrel and Calmat Damage Qaim
In March 2017,the Company az...d property longed by the National Peek Service(NPS)b prevet the immin.,fallme ofa power pole same-dM by flood welm iv the Sp loot Rivet Thc Curpoty vol-ily reposed in actions to the NPS several days Ivey.
Thereafter,in March 2018,the NIPS notifi d the Company thv it might,eek-y for unspecified cosh and damages ellegedly eusM dig theoeidenl pursuant to the System Urut Rceaorec P.Iccuo.A.(SURPA),54 US C 100721 dseq I.January 2021.the
United Sues Depmnml of Jolice(DOJ),.N..d the Company end the DOJ r.esv discussions elai gto the rarer.1.July 2021,the DOJ c,=.,iutd Ihel it mayseek damages of epp-im sely$2 million in curmeeiol with the incidrnt for Wl,gd damage to
'nual and W mural resourees"In addiO.,th.DOJ i.dimtd thal it may sack able damvgm under the SURPA and smote law,bd.g.g in loll pot.Qal clelm.app.ximvely S6.dllio.
The C..poty disputes the poshio.ark.by the DO)with resped to the.eideo,as well n the nature and extent of the DOPs Wlegd damages,and will vigmosly def od itself in any litigation Out may vise with respect W the matter.The Company end the DOI banes
.gagedindiscussionstowdmrs dthetarespecllvepositionsanddet..i.cwhetherar t,tiovofthedisputermybepossible-However,dla C.mpmy.motpredicttheoulmmeofthemade.
RaAlruw,/AAs A'mrN Gtn Iacid-1
In abbe 2021,then wasot.cidelin Rvhdnury ldaho.volv.g the Compotysnual gas inf trudurc Theincidentomwed ellere third party damaged(hose feci0tice duringexcevati.work_TheincidentrceWlM ins fire which dcewyW onerceidrnce end
-Ld.d...or i juries ro the.epvu T January 2023.the Company was,cmd with a imsdi fill in the Di,trim Clam of Koo,^_County,Idaho by ane property owner,Baking mspnified damages In February 2024,the Compmy became aware ores second
lewstit fill by the owners of the djnrnl properly,necking damages for personal injury and emotioW disress from having wimcssW the incidrnL The Company intends to vigorously defend itsclrin bosh adore
OJher Conwrgeoeles
1.he normal.use ofbus.ess,the Company has various other Icga1 claims sadconFgeot.v..outs.ndi.g The Company believes any Wll.ate liability arising fimn these actions will not hove a me it impact m in financial condition,nIles ofoperums or
caul flows It is possible a change uWd occur in the Comperry's estimves of the probability err amount of a liability being incmr,&Such a change,sh,Wd it occur,mold be sipifteut.
The Comply mNincly assesses,bed I.sWdia,expert emlysis end legal reviews,its sontingere es,obligations and so..il...for rmedidon ofcon Wnintd sites,including so-eats of-g.and probabilities of recoveries hum nth.responiblc pasta
who either]rove or have not preed Is,a settlem.t as well as rceoveri.from in tier.-krs.no Compmy's pod,is f acme and charge to curent expense identified exposures relmed 1.erwi-mentel-diction sills bard an estimates of investigation,
.lees-p sad er-ibring costs to be inevred.
Thc Company has pakntisl liabilities under the Fndwgsd Species Act and similm sm.s..les for species of fish,plans and wildlife dot have either Wrudy been addd to the.dang-d species list,listed as"thru..M"err petiti..M for lisfing Thus far,memores
doptd and iroplemutd have had minimvl impact on the Company.However,the Company will-d-to seek ncovery,through the.temAi g proIns,.fall op-6,g end wpinlized corn re.kd.these issues
Under the f,M been.for its hydraclectriep feels,the Company is obliged to pre-its property right,iaeluding water rights In aditim,the Comlmny holds edditiord non-hydro weer d,h.The So.ofMumma sul Who are ech conducting general
djudicedons ofwmter rights in-thv.clude the C.mpmys facilities in these vats Claims with.the Clerk Fork River bce.and the Spokane River basin could d-ly Wr-ff.margy production of the Comp.ys hydroelectric fec0ifies Thc Comply is and
will sold...to be a participant il the dju lin too processes The complexity ofsuch djudiniions makes tech unlikely to be concldd to the fierenuble f-u s As such it is not possible fro the Company 1,alielm the impesi ofmy outeme at this lime.The
Company will eminuc to seek resovery,du..gh the-..king process,ofWl costs mlvd to this issue
NOTE 16.REGULATORY MATTERS
Power Co#Drferw[s old Rm wy Meehanisms
DefrnW power supply sorts arc reeMM n e deferred charge or Babdity on the Belotec Sheer.for fulurc p.drne rote.end raovery or rtbate duough rtmil.les Thc pow.wpPly coos def.nl Inlude cases GRe:eawa betwttw anal nod power supply cos.
cmred by Avis.Corp.and the-n..I.dW in ban rtmiI.Ln This di Rcmnce in nest power supply com primarily rnI n fine changes in:
short-taro wholesale market prices and otice end purohau volumes,
the level,evei.bility and optimintion of hydroelalric geemti.,
the level and s,veilability of them gmemion(eluding chwgce in fuel prices),
ndI lolls,and
sells of-plus h--mission especity.
In Washinglon,theERMallows Avism Corp bperiodiWlyincrease or dereuc electricnks with WUTC approval torefled changesinpo..supply men The ERM is m soeotmliog method used to heck cerbin dill nets belweem actual p......pply ests,net of
wholesale sales end sales offiml,and the amowtincluded in ban rcflnta for Washington cus.mersUnder the ERM,the Comply def then diR.cea(over the f4.0 million deadbotdand sharing bmds)forf-ire sucM1erge err rcbe.bcustomes
Thc fallowing is a summary of the ERM:
Oelmm fro
e w E­
within+/-SO I.$4 million(dcadband) 0% y 100%
high.by S4 million 1.SIO million 50% 50%
I-by$4 milli-1.$10 million 75% 25%
higher or lower by over$10 million 90% 10%
Tom]neldef dpowersom.dcrthc ERMwan...n fS376mIUionuafDcccmber31,2023md$305milfi.n.ofD.-bm31,2022-Thedefmedpower esl ands repees.lamowts duet[nbmers,end dcfemd power cost liabili,ies repeset
owts due.eu t-,
Pars 11.WUTC regokemesn,shoWd the.-m&e def Iba.nee exmed S30 million in the rebate or s sherge dimlim,the Company mart make a filing wifthe WUTC to adjust cuslomm.l.to either rttwv the balance to customers or.cover the baleoo,
from customers Avista Corp.rules m mund fill g I,.before,April I reseh yam to provide theopportorhy for the WUTC s.ifmd other iotereslW posies to review the prod.e.,ud audi,the ERM defend power cos,trermection l the prior Wed.
yen.I.Jwe 2023,be Company re.ivd approval from the WUTC for a.te surthmga to customers oven a two-yea period,e1Tec6ve July I,2023.
In the 2024 Washington g.cral rote case,the Cuspmy proposed chmg.g the ERM se the rn,ire meehawsn would rcW 1.a 95 pem.l customer,5 perreml compovy sharivgbasfs.This regal is paling WUTC approval
Avis.Corp has a PCA roechmism i,HIM allowing for the modirevim ofelectric.tes on Octoberl of-h year with IPUC s,pp-l.U.derthe PCAmuhvdso AAsts Corp def 90pere.l,fth,dif-mke =ceswnectuO.etpowersupplympemIs
and the amoralirmluded i.base rc.i1 roles for its Idaho entmo s The October 1 me djn-.�nts.cover or rcbm,power arts deferred during the plecediag JWy-June hvc1--olh period Tod IIIow per supply ear deferred.der the PCA-henism were
assets efST 6 milli..as of Dezember 31.2023 and$16 3 milli.as of December 31,2022.Deb..d power earl assets ropmerl smomts due fro.cusomers sod liabilities rcp-e.,amounts due to customers.
Neural Gas Cost Der h and Recovery Mechanisms
Mists Corp.files a PGA in all three stales it serves to dj.t meth gu.1.for.1)estimvd.-rdity and pipelinetr..sporktion wen to se rowel gas eumame,for the caning year,and 2)the diff-e betwee.Ished sed estimved emmodi,y and
huspmea-costs for he prior ylsr..Orego-,the Comply eb...bs(covor beefil)10 parcel of the diRen.0 between actual and projceted rmsu.l gas corn i.cludd i.base relWl roes forsupply that is not hdged Tool net def d rmoorl gas costs.cram
asset orS51 4 milli..as of December 31,2023 and S52 I million as of December 31,2022,Asset balan=represent sm-m due fi.m n9murs and fiabi0 des represent a.owts due to customers.
Deeplfng old Es.&,,,Sharing Mechanisms
Decoupling(also known as.FCA io Idaho)is a so.hmisro dai,.d to sever the lisle between a oddly's avenues and covsumcrs'elegy usage to arch orAA-Corp.'sjunAicfimee Avis.Corp's electric and mural gas-m-,are dj..d u u to be bared on
dr nanbn often-on to clam e-moer nu cl. and n-roed'rwnlW-kUvwaa hour and therm sales,mber thso ba-S based so-W L.wm hat al the.sells.The diBbrence belwem re-bash on the numbs of-mars and".omml"sales and
venues based...ch-t,."ge is defelyd and either-bugled or robald to customers begimti.g in the following yen.Only reside-del and cellem commercial customer chases arc bcldd i,deupFg mechanisms.
W hingron Decoupling and Earnings Shanng
In W.hhrg..,the WUTC approved the Compmys deeupl.g m.hmisn for electric.d ntnal gas duough March 31,2025 I.the Co.T.y's 2024 Washing..geoe.l.,e case,it rq,e-t d be trmeh,,i m be exlendd daough Deu.ba2O36 Thv request is
p.d.g heron the WUTC.
Electric and.km gas daoupling-harg...adjust...to custom.,art limited.a 3 pe.ent i-else m m oral"bash with nmabWt,aw.Astra bslmce tented f-.4 for-.y.a&I-period.These is no lied on the Ieve1 of.1h..roe dj-..
New customers added after a tat period art not deeupled.mil.eluded.a Erne test period
The decoupl.g onhmisros ach include.nfler-the-f l comings lal Al the.d oreub Wade,yam,sepemte electric and mt-]gas cam.gs cWmlvion an rode for the Wed.y-just ede&nese eemi.p Isis re0eet odod demuplm revenues,
-bled power spply us.sod other nommlaig dj.....Through Ne 2022 geenl rote case,the Comply modifid its umi.gs lest m that if the Comply ear.more thou 05 peram higher d-thecae ofo-,om slid d by the WUTC.the mWfi-year
me plot,the Compmy w-ld def these excess revmns and later rectal them to customers
Idaho FG old Eom p Sharing Mechanisms
In Idaho,the IPUC approved the impletenntiov ofFCAI for electric nod mural gas through Memb 31.2025.
Orego.D-sph.g Meeh-i.
1.Oregon,the Compuy he,a deoupling mecheris,for netum gas Al uun gs review is...ductd on m m.0 l buia I.the m.ual eam.gs review,if the Compmy eanm.ore den-1 W buis pots above its allowed rc-un o.e-d p,one-thiW of the eemings
above the I W buts pots would be deferred otd later rc-srved.m lomcrs.The aam.gs review is spank from the desop8ng mechaWmn and wu.pl.e prior b decoupFg.
Cbmularive Decoupling and Eamingr Shanng Mechanism Balanc.
M of December 31,2023.d Daa..ber 31,2022,the Comply had the following cumWefive bW.as oomand.g relakdf dccopling and timings sharing mecbowsms.its veri.usjurisdicdon(doll,.thousuds):
DavnGrJl. Dawdr31.
W.bloglon
Decepl.grcbale S (3,232) S (13.210)
Id.h.
Decopling rtbate S (7,961) S (7,999)
Pmvisio,for•l,.,.gs Shari g rob- (572) (686)
Oeegon
De.upPmg(,bame)surtberge S (3,724) $ 2,853
NOTE 17.NOTES RECEIVABLE FROM ASSOCIATED COMPANIES
Avila Capiall may barrow up,.$80 milli..from Avis.Carp.to ever subsid.ry emh.ecds....,duce with b..d,appmvd fierits Avista Capial pays I-w the outsbnd.g a.owt al a.lc It I.s equal b the Altemve Base Rele as deFnd to the Avis.
Corp.actin facility erg=-,which is nd,a d at the Prime ale This.le will be net wh.the Agee berk on the Avista Cu,eedh facility agree.rnl changes the Prime roe or the margin.
As of December 31,2023,be C.mpmy bed a note receivable balmee from Avim Capital afS20 6 with m applimble is-me of8 5 patrol
NOTE 18.SUBSEQUENT EVENTS
The Company hu-.hinted its sabsequ.t wrnn,soling the foflowdvg events have occurred subscqu.t to Doe mber 31,2023:

• On April 1,2024.Avisle Curpomtim(Avista Corp or NeCampmy)dated..,he remaheLin orS66,7 m01m mdS170m01ion of the City of FomyLl,Monlme Polludao Conbol Revenue Rdooding Bonds due in 2032 end 2034,respeofivcly.
Thest booth K sooevOby tnr W ptarpnl eeoa tes nfnemtrwfmble feq tmrtpge bonds of the Company.The term inter t rule on boN sores of bonds i.3 875 perceoL AA..Corp,porch.d Neboads upon origmnl issuance m Dccemba 2010,
vriN the iteati.n b.UNe btmde tue0 ttwka cool ri—h...bk fa rataskan Ne bond•to rmslflewd to—While the Cotvpmywas Nebolter ofueu bonds,Nc bands was not rellawW as m toutara liability m he
Comalidated Balenne Shah NNNeremvkedng of Neu hoods,Ne Company will rtmpushtw5krmtentofW7ml1fikn.The..ptta1ds ham th l wkaft of Mesabondswasused to ufmma cxisdng short mrtn debt obligefimu.
FERC FORM No.2(REV 12-07)
Page 122.1

This report is:
Name of Respondent: (1)❑✓An Original Dale of Report YearlPedod of Report:
Avista Corporation End of 20231 Q4
(2)❑A Resubmission
Summary of Utility Plant and Accumulated Provisions for Depreciation,Amortization and Depletion
Total Company For the
Line Item Electric Gas Other(Specify) Common
No. (a) Current Qb,rterlYear (c) (d) (e) (f)
1 UTILITY PLANT
2 In Service
3 Plant in Service(Classified) 7,781,45B,219 5,352,763,952 1,683,865,098 744,829,169
4 j Property Under Capttal Leases 67,585,264 67,585,264
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 TOTAL Utility Plant(Total of lines 3 thru 7) 7,849,043,483 5,352,763,952 1,683,865,098 812,414,433
9 Leased to Others
10 Hold for Future Use 3,658,920 2,928.319 180,896 549.705
11 Construction Work in Progress 170,812,964 132.548,007 7,682,114 30,582,843
12 Acquisition Adjustments 256,800 256,B00
13 TOTAL Utility Plant(Total of lines B thru 12) 8,023,772.167 5,488,497.078 1,691,728,108 843,546,981
14 Accumulated Pro visions for Depreciation, 2.796.332,034 1,969.142,630 513,678,701 313,510,703
Amortization,8 Depletion
15 Not Utility Plant(Total of lines 13 and 14) 5,227,440,133 3.519,354,448 1,178.049,407 530.036,278
DETAIL OF ACCUMULATED PROVISIONS
16 FOR DEPRECIATION,AMORTIZATION AND
DEPLETION
17 In Service:
18 Depreciation 2,573,168,761 1,928,166,400 512.558,995 132,441,366
19 Amortization and Depletion of Producing
Natural Gas Land and Land Rights
20 Amortization of Underground Storage Land
and Land Rights
21 Amortization of Other Utility Plant 223,163.273 40.974,230 1.119.706 181,069,337
22 TOTAL In Service(Total of lines 18 Ihru 21) 2,796,332,034 1,969,142,630 513,678,701 313,510,703
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 TOTAL Leased to Others(Total of lines 24 and
25)
27 Held for Future Use
28 Depecialion
29 Amortization
30 TOTAL Held for Future Use(Total of lines 28
and 29)
31 Abandonment of Leases(Natural Gas)
32 Amortization of Plant Acquisition Adjustment
TOTALAccum.Provisions(Should agree with
33 line 14 above)(Total of lines 22,26,30,31,and 2,796.332,034 1.969.142.630 513,678,701 313,510,703
32)
FERC FORM No.2(12-96)
Page 200

This report is:
Name of Respondent: (1)❑✓An is:
Date of Re art: Year/Period of Report,
Avista Corporation p End of.2023/Q4
(2)❑A Resubmission
Gas Plant in Service(Accounts 101,102,103,and 106)
1.Ration below the odginel cost of gas plant in service according to the prescribed accounts.
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.Compacted Construction Not Classified-Gas.
3.Include in column(c)and(d),as appropriate corrections of additions and refirements for the current or preceding year.
4.Encfese in parenthesis credit adjustments of plant accounts to Indkete the negative effect of such accounts.
5.Classify Account 106 according to proscribed accounts,on an estr ited basis if necessary,and include the entries in column(c).Also to be included in column(c)are ontria,for reversals of
tentative distributions of prior year reported In column(b).Likewise,it the respondent ties a signi4i amount of plant rc turemenls which have not been classified to primary accounts at the end of
the year,include in column(d)a tentative distritwbon of such retirements,on an estimated basis,with appropriate contra entry to the account for accumulated depreciattori provision_Include also in
column(d)reversals of tentative distributions of prior years unclasstried retirements.Include in a footnote,the account distributions of these tentative classifications in columns(c)and(d),including
the reversals of the prior years tentative account distributions of these amounts.Careful observance of the above instructions and the texts of Account 101 and 106 will avoid serious omissions of
respondents reported amount for plant actually in service at end of year.
6.Show in column(r)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.In showing the clearance ofAccoun1102,include in column(a)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 to primary account classifications.
7.for Account 399,stale the nature and use or plant incuded in this account and if substantial in amount submit a supplementary statement showing subaccounl classification of such plant
conforming to the requirements of these pages.
8-For each amount comprising the reported balance and changes in Account 102.state the property purchased or sold,name of vendor or purchaser,and date of transaction.ff proposed journal
entries have been filed with the Commission as required by the Uniform System of Accounts,give date of such filing.
Line Account Balance at Beginning Additions Retirements Adjustments Transfers Balance at
No. (a) of Year (c) (d) (8) (� End of Year
(b) (g)
1 INTANGIBLE PLANT
2 301 Organization
3 302 Franchise and Consents
4 303 MiscellaneouslnlangiblePlant 2,929,556 1,153,227 4,082,783
5 TT)tal Intangible Plant(Total of lines 2 thru 2,929 556 1,153,227 4,082,783
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 Rights-of-Way
12 325.5 Other Land and Land Rights
13 326 Gas Well Structures
14 327 Field Compressor Station Structures
15 328 Field Measuring and Regulating
Station Structures
16 329 Other Structures
17 330 Producing Gas Wells-Well
Construction
1B 331 Producing Gas Wells-Well Equipment
19 332 Field Lines
20 333 Field Compressor Station Equipment
21 334 Field Measuring and Regulating
Station Equipment
22 335 Drilling and Cleaning Equipment
23 336 Purification Equipment 0
24 337 Other Equipment
25 338 Unsuccessful Exploration and
Development Costs
26 339 Asset Retirement Costs for Natural
Gas Production and Gathering Plant
Total Production and Gathering Plant
27 (Total of lines 8 lhru 26) 0 0 0 0 0 0
28 PRODUCTS EXTRACTION PLANT
29 340 Land and Land Rights
30 341 Stuclures and Improvements
31 342 Extraction and Refining Equipment
32 343 Pipe Lines
33 344 Extracted Products Storage
Equipment
34 345 Compressor Equipment
35 346 Gas Measuring and Regulating
Equipment
36 347 Other equipment
37 348 Asset Retirement Costs for Products
Extraction Plant
36 Total Products Extraction Plant(Total of
lines 29 thru 37)

39 Total Natural Gas Production Plant(Total of 0 0 0 0 0 0
lines 27 and 38)
Manufactured Gas Production Plant
40 (Submit supplementary information in a 59,924 0 59,924
footnote)
Total Production Plant(Total of lines 39 and
41 40) 59,924 0 0 0 0 59,924
42 NATURAL GAS STORAGE AND
PROCESSING PLANT
43 Underground storage plant
44 350.1 Land 1,313,516 0 1.313,516
45 350 2 Rightsof-Way 66,742 0 66.742
46 351 Structures and Improvements 3,040,781 382,337 3,423,118
47 352 Wells 19,395,396 382.337 19,777.733
48 352 1 Storage Leaseholds and Rights
49 352.2 Reservoirs 1,667,492 0 1,667,492
50 352.3 Non-recoverable Natural Gas 5,810,311 0 5,810,311
51 353 Lines 2,229,534 0 2,229,534
52 354 Compressor Station Equipment 18,658,752 382,337 19,041,089
53 355 Measuring and Regulating Equipment 2.183.067 382,338 2.565,405
54 356 Purification Equipment 560.248 0 560,248
55 357 Other Equipment 3,174,521 382,336 3,556.857
56 356 Asset Retirement Costs for
Underground Storage Plant
57 Total Underground Storage Plant(Total of 58.100,360 1,911,685 60,012,045
lines 44 thm 56)
58 Other Storage Plant
59 360 Land and Land Rights
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 Regulating
Equipment
67 363.5 Other Equipment
68 363,6 Asset Retirement Costs for Other
Storage Plant
69 Total Other Storage Plant(Total of lines
58 thm 68)
70 Base Load Liquefied Natural Gas
Terminaling and Processing Plant
71 364.1 Land and Land Rights
72 VA 2 Structures and Improvements
73 364.3 LNG Processing Terminal
Equipment
74 364.4 LNG Transportation Equipment
75 364.5 Measuring and Regu!ating
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 Liquified Natural Gas,
0o Terminating and Processing Plant(Total of
lines 71 thru 79)
81 Total NaTI Gas Storage and Processing 58,100,360 1,911,685 60,012,045
Plant(rota)of lines 57,69,and 80)
82 TRANSMISSION PLANT
83 365.1 Land and Land Rights
84 365.2 Rights-of-Way
85 366 Structures and Improvements
86 367 Maims
87 368 Compressor Station Equipment
Be 369 Measuring and Regulating Station
Equipment

89 370 Communication Equipment
90 371 Other Equipment
91 372 Asset Retirement Costs for
Transmission Plant
92 Total Transmission Plant(Total of line 81
thru 91)
93 DISTRIBUTION PLANT
94 374 Land and Land Rights 1,647.827 51,594 1,699.421
95 375 Structures and Improvements 2,259,240 124,147 6.693 2,376.694
96 376 Mains 760,973,935 52.499,663 780.711 812,692.887
97 377 Compressor Station Equipment
98 378 Measuring and Regulating Station 13,794,901 617,729 31,462 14,581,168
Equipment-General
99 379 Measuring and Regulating Station 10,104,657 324,296 30,405 10,398,548
Equipment-City Gate
100 380 Services 480,684,930 24,834,416 243,664 505,275,682
101 381 Meters 177,075,308 16.625,070 657,668 193.042,710
102 382 Meter Installations
103 383 House Regulators
104 384 House Regulator Installations
105 385 Industrial Measuring and Regulating
Station Equipment 6,546,951 405,546 39,040 6,913,457
106 386 Other Property on Customers'
Premises
107 387 Other Equipment 601 0 601
108 388 Asset Retirement Costs for Distribution
Plant
109 Total Distribution Plant(fatal of lines 94 1,453,088,350 95,682.461 1,789,643 1,546,981,168
thru 108)
110 GENERALPLANT
111 389 Land and Land Rights 3.916.534 0 3.916,534
112 390 Structures and Improvements 29,334.233 177,998 3,713 29.508,518
113 391 Office Furniture and Equipment 415,897 0 415,897
114 392 Transportation Equipment 21,211.958 1,044,196 1,063,527 (255,096) 20,937,531
115 393 Stares Equipment 243,144 0 243,144
116 394 Tools,Shop,and Garage Equipment 10,480,542 962,880 376,056 11,067,366
117 395 Laboratory Equipment 452,276 4,076 456.354
118 396 Power Operated Equipment 4,149.421 228,082 78,612 4,298,891
119 397 Communication Equipment 1.896,285 21,323 1,874,962
120 398 Miscc8anoous Equipment 9.981 0 9,981
121 Subtotal(Total of lines 111 thru 120) 72.110.271 2,417,234 1,543,231 (255,096) 72,729,17E
122 399 Other Tangible Propeq
123 399.1 Asset Retirement Costs for General
Plant
124 Total General Plant(Total of lines 121,122,and 123) 72,110,271 2.417,234 1,543,231 (255,096) 72,729,178
125 Total(Accounts 101 and 106) 1,586,298.461 101,164,607 3,332.874 0 (255,096) 1,683,865,098
126 Gas Plant Purchased(See Instruction 8)
127 (Less)Gas Plant Sold(See Instruction B)
128 Experimental gas plant unclassified
129 Total Gas Plant In Service(total of lines 1,586,286,461 101,164,607 3,332,874 0
125 lhru 128) (255,096) 1,683,665,098
FERC FORM No.2(12-96)
Page 204

This report is:
Name of Respondent: Year/Period of Report
Avista Corporetion (1)0 An Original Dale of Report End of.20231 Q4
(2)❑A Resubmission
Gas Plant Held for Future Use(Account 105)
1.Report separately each property held for future use at end of the year having an original cost of$1.000,000 or more.Group other items of property held for future use.
2 For property having an original cost of$1,000,000 or more previously used in utility operations,now held for future use,give in column(a),in addition to other required information,the date that
utility use of such property was discontinued,and in column(b)the date the original cost was transferred to Account 105.
Line Description and Location of Prop", Date Originally Included in this Data Expected to be Used In Utility- - Account Service Balance at End of Year
No. (a) .... (b) (c) (d)
1 Gas Distribution Mains and Services,Spokane,WA 03/0112000 1213112026 180,896
45 Total 180,896
FERC FORM No.2(12.96)
Page 214

This report is:
Name of Respondent: YearlPedod of Report:
Avista Corporation (1)❑An Original Date of Report End of 20231 Q4
(2)❑A Resubmission
Construction Work In Progress-Gas(Account 107)
1.Report below descriptions and balances at end of year of projects in process of construction(Account 107).
2.Show items relating to"research,development,and demonstration"projects last,under a caption Research,Development,and Demonstration(see Account 107 of the Untlonn System of
Accounts).
3.Minor projects(less than$1,000,000)may be grouped.
Line Description of Protect
Construction work In progress-Gas(Account
107 Estimated Additional Cost of Project
No. -- -(a) (b) - (�I
1 Gas Replace-Sl&Hwy 2,791,835 1,450,000
2 Transportation Equip 1.730,035 3,730.000
3 Minor Projects under$1,000,000 3,160,244 8.388.320
45 TOTAL 7,682.114 13,568,320
FERC FORM No.2(12-96)
Page 216

This report is:
Name of Respondent: (1)❑✓An Original Date of Report Year/Period of Report
Avista Corporation End of:2023/Q4
(2)❑A Resubmisslon
General Description of Construction Overhead Procedure
1.For each construction overhead explain:(a)the nature and extent of work,etc,the overhead charges are intended to cover,(b)the general procedure for determining the amount capitalized,(c)the
method of distribution to construction jobs,(d)whether different rates are applied to different types of construction,(a)basis of differentiation in rates for different types of construction,and(f)
whether the overhead is directly or indirectly assigned.
2.Show below the computation of allowance for funds used during construction rates,in accordance with the provisions of Gas Plant Instructions 3(17)of the Uniform System of Accounts.
3.Where a net-of-lax rate for borrowed funds is used,show the appropriate tax effect adjustment to the computations below in a manner that clearly indicates the amount of reduction in the gross rate
for tax effects.
Note:for reporting year 2023,average short-tern debt was greater than the rolling 13-month CWIP balance.Audit staff argue in case GPI No.3(17)that where a pipeline's short-lens debt exceeds its
CWIP,its maximum AFUDC rate is,solely,its short-tens debt rate.To-recalculale this on FERC Form 2 Pg 218,we lowered the average short-term debt balance to equal CWIP,which reflects that all of
CWIP is funded by short-term debt,and no other factors are Included in the calculation.
COMPUTATION OFALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
1.For line(5),column(a)below,enter the rate granted in the last rate proceeding.If not available,use the average rate earned during the preceding 3 years.
2.Identify in column(c),the specific entity used as the source for the capital structure figures.
3.Indicate in column(f),if the reported rate of return is one that has been approved in a rate case,black-box settlement rate,or an actual three-year average rate.
1.Components of Formula(Derived from actual book balances and actual cost rates):
Line Tttle Amount Entity Name Capitalization Cost Rate Rate Indicator
No. (a) (b) (o) Ration(percent) Percentage (�
(d) (a)
(1)Average Short-Term Debt 4 161.401.000
(2)Short-Tenn Interest r
6.45
(3)Long-Tenn Debt o a
2,263,500,000 47.8998105% 487%
(4)Preferred Stock P 0% s
(5)Common Equity c 2,300,587.424 48.6846% 94%
(6)Total Capitaization 4,725,488,424 97%
(7)Average Construction Work in Progress w
Balance 161,401,000
2-Gross Rate for 8onowed Funds s(SAV)+d](w(O+P+C))(1-(SIW)))- &45%
3.Rate for Other Funds[1-(S/W)](p(P/(D+P+C))+c(C/(D+P+C))]- 0%
4.Weighted Average Rate Actually Used for the Year.
(a)Rate for Borrowed Funds- 6.45%
(b)Rate for Other Funds- 0%
FERC FORM No.2(REV 12-07)
Page 218

This report is:
Name of Respondent: Year/Period of Report:
Avisla Corporation (1)❑An Original Date of Report• End of:2023/04
(2)❑A Resubmission
Accumulated Provision for Depreciation of Gas Utility Plant(Account 100)
1.Explain in a footnote any important adjustments during year.
2.Explain in a footnote any difference between the amount for book cost of plant retired,line 12.column(c),and that reported for gas plant in service,page 204,column(d),excluding retirements of
nondeprectable property.
3.The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when such plant Is removed from service.If the respondent has a
significant amount of plant retired at year end which has not been recorded and/or classified to the various reserve functional classifications,make preliminary closing entries to tentatively
functionalize the book cost of the plant retired.In addition,include all costs included in retirement work in progress at year end in the appropriate functional classifications.
4.Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5.Al lines 7 and 14,add rows as necessary to report all data.Additional rows should be numbered in sequence,e.g.,7.01,7.02.etc.
Line Item Total(c+d+e) Gas Plaid In Sorvico Gas Plant held for Future Use Gas Plant Leased to Others
No. (a) (b) (c) (d) (e)
Section A.BALANCES AND CHANGES DURING
YEAR
1 Balance Beginning of Year 479,138,993 479,138,993
2 Depreciation Provisions for Year,Charged to
3 (403)Depreciation Expense 45,339,270 45,339,270
4 (403.1)Depreciation Expense for Asset Retirement 0
Costs
5 (413)Expense of Gas Plant Leased to Others
6 Transportation Expenses-Clearing 1,433,032 1.433.032
7 Other Clearing Accounts
8 Other Clearing(Specify)(footnote details):
9.1
9,2
9.3
9A
9.5
10 TOTAL Deprec Prov.for Year(Total of lines 3 Ihru 8) 46,772,302 46,772.302 0 0
11 Net Charges for Plant Refired:
12 Book Cost of Plant Retired (3,332,875) (3,332,875)
13 Cost of Removal (6,251) (6,251)
14 Salvage(Credll)
15 TOTAL Net Chrgs for Plant Rel.(Total of lines 12 lhru (3,339,126) (3,339,126) 0 0
14)
16 Other Debit or Credit Items(Describe in footnote
details)
17.1 Change in RWIP (2,340.672) (2,340,672)
17.2 Change in APxAccrual 13,806 13,806
17.3 Transfers (246,647) (246,647)
17.4 General Plant Common Allocated (7,439,661) (7,439,661)
18 Book Cost of Asset Retirement Costs
19 Balance End of Year(Total of lines 1,10,15,16 and 18) 512.558.995 512.558.995 0 0
Section B.BALANCES AT END OF YEAR
ACCORDING TO FUNCTIONAL CLASSIFICATIONS
21 Productions-Manufactured Gas
22 Production and Gathering-Natural Gas
23 Products Extraction-Natural Gas
24 Underground Gas Storage 21,753,861 21,753,861
25 Olhar Storage Plant
26 Base Load LNG Tenninaling and Processing Plant
27 Transmission
28 Distribution 461,888,805 461,888,805
29 General 26,916,329 28,916,329
30 TOTAL(Total of lines 21 thru 29) 512,558,995 512,558,995 0 0
FERC FORM No.2(12-96)
Page 219

This report is:
Name of Respondent (1)❑�An Original Date of Report YearlPeriod of Report:
Avista Corporation End of 2023/04
(2)❑A Resubmission
Gas Stored(Accounts 117A,117.2,117.3,117.4,164.1,1642,and 164.3)
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 the reason for the adjustments,the Dth and dollar amount of adjustment,and account charged or credited.
2.Report in(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 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 Descrlptlon (Account 117.1 Noncurrent Current(Account LNG LNG
(Account 117.2) (Account 117.3) (Account 117.4) 1641) (Account (Account Total
No. (a) (b) (c) (d) (e) (� 164.2) 164.3) (i)
(g) (h)
1 Balance at Beginning of Year 6,992,076 0 0 0 w26,788,026 0 33.780,102
2 Gas Delivered to Storage 25,933.585 25.933.585
3 Gas Withdrawn from Storage 36,449,991 36,449,991
4 Other Debits and Credits
5 Bolancc al End of Year 6,992,076 0 0 0 16,271,620 0 23,263,696
6 Dth 1.253,060 7,436,786 8,689,846
7 Amount Per Dth 558 2.19 2.68
FERC FORM No.2(REV 04-04)
Page 220

This report is:
Name of Respondent (1)0 An Original Dale of Report Year/Period of Report
Avisla Corpora0on End of 2023/04
(2)❑A Resubmission
FOOTNOTE DATA
(�Concept GasStoreclCument
Fuel is accounted for within injedlons and wllhdrawal accounts.
I gas reported is Current workln .Avista uses the inventory method to repot all wo gas stored.
FERC FORM No.2(REV 044)4)
Page 220

This report is:
Name of Respondent: (1)❑✓An Original Date of Report YearlPeriod of Report
Avista Corporation End of.20231 O4
(2)❑A Resubmission
LInvestments(Account 123,124.and 136)
1.Report below investments in Accounts 123,Investments in Associated Companies,124,Other Investments,and 136,Temporary Cash Investments.List Account number in column(a)
2.Provide a subheading for each account and list thereunder the information called for.(a)Investment in Securities-List and describe each security owned,giving name of issuer,date acquired and
date of maturity.For bonds,also give principal amount,dale of issue,maturity,and interest rate.For capital stock(including capital stock of respondent reacquired under a definite plan for resale
pursuant to authorization by the Board of Directors,and included in Account 124,Other Investments)slate number of shares,class,and series of stock.Minor investments may be grouped by
classes.Investments included in Account 136,Temporary Cash Investments,also may be grouped by classes.(b)Investment Advances-Report separately for each person or company the amounts
Of loans or investment advances that are properly includable in Account 123 Include advances subject to current repayment in Account 145 and 146.With respect to each advance,show whether
the advance is a note or open account.List each note,giving date of issuance,maturity dale,and specifying whether note is a renewal Designate any advances due from officers,directors,
stockholders,or employees.
3.Designate with an asterisk in column(b)any securities,notes or accounts[hat were pledged,and in a footnote slate the name of pledges and purpose of the pledge.
4.If Commission approval was required for any advance made or security acquired,designate such fact in a footnote and cite Commission,dale of authorization,and case or docket number.
5.Report in column(k)interest and dividend revenues from investments including such revenues from securities disposed of during the year.
6.In column(1)report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment(or the other amount at which carded in the books
of account if different from cost)and the selling price thereof,not including any dividend or interest adjustment includible in column(k).
Book Cost
Book Cost at at End of
Beginning of Year(ff
book cost
Year(If book
Is different Is different Gain or
Purchases or Sales or No.of from cost Loss from
from cost to
Description of Additions Other Principal Shares to Revenues
Line Date Acquired Data Matured respondent, Investment
Investment During the During tlons Amount at End give Cost
for Year
No (b) (c) (d) give cost to Disposed
(a) Year During Year (h) of Year resp ondent (k)
respondent Ina - respondent of
footnote and (� (9) (i) P (I)
explain in a
footnote
difference)
(a) and explain
difference)
U)
1 Investment in 0 I 11,547.000 11,547,000
Capital II(12301010)
2 Total Investment in 11.547,000 0 0 11,547.000 0 0
Associated Companies
Other Investment-
1 WZN Loans Sandpoint 59.354 59,354 0
(124350)
2 Other Investment-Coll Cash Val(124600) 37,967,151 2,790,859 40,758,010
3 Other Investment-Coli
Borrowings(124610) (37,967,151) 2,790.859 (40,758,010)
Other Investment-
4 WZN Loans Oregon 14.094 14.094
(124680)
5 Total Other Investments 73,448 2,790,859 2.850.213 14,094 0 0
1 Temporary Cash Investments(136000) 496,573 15,494,463 15,991,036
2 Total Temporary Cash 496,573 15.494,463 0 15,991,036 0 0
Investments
4 TotallnvesUnenls
FERC FORM No.2(12-96)
Page 222

This report is:
Name of Respondent: (1)❑✓An Original Dale of Report,. Year/Period of Report:
Avista Corporation p End of:2023104
(2)ElA Resubmission
Investments In Subsidiary Companies(Account 123.1)
1.Report below Investments In Account 123.1,Investments in Subsidiary Companies.
2.Provide a subheading for each company and list thereunder the information called for below.Sub-total by company and give a lots[in columns(a),(1,(g)and(h).(a)Investment in Securities-l-ist
and describe each security owned.For bonds give also principal amount,date of issue,maturity,and interest rate.(b)Investment Advances-Report separately the amounts of loan or investment
advances which am subject to repayment,but which are not subpact to current settlement.With respect to each advance show whether the advance is a note or open account.List each note giving
date of issuance,maturity date.and specrfying whether note is a renewal.
3.Report separately the equity in undistributed subsidiary earnings since acquisition-The total in column(a)should equal the amount entered for Account 418.1.
4.Designate In a footnote,any securities,notes,or accounts that were pledged,and slate the name of pledgee and purpose of the plodga.
5.If Commission approval was required for any advance made of security acquired,designate such fact in a footnote and give name of Commission,date or authorization,and case or docket number.
6.Report in column(f)interest and dividend revenues from investments,including such revenues from securities disposed of during the year,
7.In column(h)report for each investment disposed of during the year,the gain or loss represented by the difference between cost of the investment(or the other amount at which carried in the books
of account if different from cost),and the selling price thereof,not including Interest adjustments Includible In column(f).
8.Report on Line 40,column(a)the total cost of Account 123.1,
Amountof Gain or
Amount of Loss from
Equity In Subsidiary Revenues Investment
Line Deeutptlon of Investment Data Acquired Data of Maturity Investment at Investment
No. (a) (b) (c) Beginning of Year earnings for Year for Year at End of Disposed
(d) (a) (f) Year of
(g) (h)
1 Investment in Avisla Capital 256,138,971 256.138,971
2 Investment in AERC 89,816.380 89,816,380
3 AERC-Equity in Earnings 21,072,251 8,737.693 29,809,944
4 Avisia Capital-Equity in Earnings (106,266,632) (4,288,022) (110,554.654)
40 TOTAL Cost of Account 123.1$ Total 260,760.970 4.449,671 265.210,641
FERC FORM No.2(12.96)
Page 224

This report is:
Name of Respondent: (1)0 An Original Dale of Report Year/Period of Report:
Avista Corporation End of:2023/04
(2)❑A Resubmission
Prepayments(Acct 165),Extraordinary Property Losses(Acet 182.1),Unrecovered Plant and Regulatory Study Costs(Acct 182.2)
PREPAYMENTS(ACCOUNT 165)
1.Report below the particulars(details)on each prepayment.
Line No. Nature of Payment Balance at End of Year(in dollars)
(a) (b)
1 Prepaid Insurance 4.421,756
2 Prepaid Rents 4.683
3 Prepaid Taxes 4,297,933
4 Prepaid Interest
5 Miscellaneous Prepayments 41,497.180
6 TOTAL 50.221,552
FERC FORM No.2(12.96)
Page 230a

This report is:
Name of Respondent: (1)❑�An Original Date of Report: Year/Period of Report
Avista Corporation End of:2023/04
(2)❑A Resubmission
Other Regulatory Assets(Account 182.3)
1.Report below the details called for conceming other regulatory assets which are created through the ratemaking actions of regulatory agencies(and not includable in other accounts).
2.For regulatory assets being amortized,show period of amortization in column(b).
3.Minor items(5%of the Balance at End of Yearfor Account 182 3 or amounts less than$250,000,whichever is less)may be grouped by Gasses.
4.Report separately any"Deferred Regulatory Commission Expenses"that are also reported on pages 350-351,Regulatory Commission Expenses.
S.Provide in column(c),for each line item,the regulatory citation where authorization for the regulatory asset has been granted(e.g.Commission Order,slate commission order,court decision).
Written off Written off Written off
Description and Purpose Balance at During During During Period Balance at
Line of Other Regulatory Amortization Period Regulatory Citation Beginning Debltc OuartertYear Period Amount End of
No. Assets (b) (c) Ouarter/Year Current (e) Account Amount 0-mod Currant
(a) Charged Recovered Unrecoverabia OuarterlYear
O (f) (g) (h) 0)
w
1 WA Excess Nat Gas Line 4,328,385 0 407 1,745,141 2,583.244
Extension Allowance
2 Reg Asset Post Ret 128,847,130 1,796,907 228 18.181,644 112.462,393
Liabilility
m
3 Regulatory Asset FAS 109 80,549,288 1,556.488 283 3,933,322 78.172,454
Utility Plant
w
4 Regulatory Asset FAS 109 4,442,326 593,287 283 2,353,940 2,681.673
DSIT Non Plant
w
5 Regulatory Asset Lake CDA 37,809.157 0 407 1,116,805 36,692.352
Settlement-Varies
e
6 Reg Assets-Decoupling 9.089,302 36,741,461 456,495 43,395,041 2,435,722
Surcharges
7 Reg Asset-Colstrip 14,976,471 6,165,968 407 1,713.471 19,428,96E
w
Regulatory Asset FAS 143
8 Asset Retirement 2,165,161 133,3a8 0 2,298,569
Obligation
9 Regulatory Asset Workers 989,028 956,123 242 14.986 1,930,165
Comp
10 Interest Rate Swap Asset 185,919,054 1,417,272 Various 7,847,927 179,488,399
11 11
DSM Asset 3,683,352 8,396,035 Various 1,823,901 10,257.466
12 Deferred ITC 3,769,051 0 283,410 166.945 3,602,106
m
13 Regulatory Asset MDM 32,380,865 0 407,419 3,035.706 29,345,159
System
14 Regulatory Asset BPA 1,298,948 1.661,113 407 1,609,846 1,550,215
Residential Exchange
15 1.
Regulatory Asset FISERV 406,443 117,683 407.419 353,815 170,311
w
16 Regulatory Asset AFUDC 59,662,251 30,423,065 Various 31,019,224 59,066,092
(PIS,WIP)&Equity DFIT
17 Regulatory Asset ID PCA 16,341,994 15.169,526 557,419 23,884,029 7,627,491
Dererral
dl
18 Existing Meters/ERTS 19,459,498 0 108.407 1.824,328 17,635.170
Retirement Def
u
19 Regulatory Asset Colstrip 1,500,000 562,500 182,407 1,312,500 750,000
Community Fund
w
20 Regulatory Asset COVID- 1,241,772 1,977,642 186,407 2,561,625 657,789
19
21 Regulatory Asset Energy 699,119 182.407 116,520 582,599
Imbalance Markel
w
22 Regulatory Asset Oregon 628,249 12,664 407,419 630,849 10,064
CAT Tax
LI
23 Regulatory Asset-Wildfire 18.186,521 11,788.958 162 6,238.024 23,737.455
Resiliency&Balancing
m
24 Deferral for CS2&Colstrip 1,874,781 2,238,354 182.407 2,094,878 2,018,257
(O&M,Excess Depr)
w
25 Regulatory Asset Tax Basis 136,273,552 9,853,657 282,283 2,958,003 145,169.206
Flow through
w
26 Reg Asset-Intervenor 0 307,699 182 201.760 105,939
Fund Deferral
w
27 Unrealized Currency 1.492,610 0 143 1.492.610 0
Exchange
28 Regulatory Asset 130,274,212 272,303,368 244,175 333,438,131 69,139,449
Commodity MTM ST&LT
29 Regulatory Asset Energy 219,732 1.817,222 182,908 735,954 1.301,000
Affordability Act
L�
30 Reg Asset-Insurance 0 411,192 182.407 122,403 288,769
Balancing Acct

31 Reg Asset-CPP 0 594,833 0 594.833
32 Deferred Regulatory Fees 98,366 2,471.646 407.419 654,598 1,915,416
m
33 Regulatory Asset Pension 11.827.588 0 182,407 985,632 10,841,956
Settlement Deferral
Reg Asset-CCA 0 46.022,329 407 0 46,022,329
uv
35 WA ERM Deferral- 0 38.639,594 182.557 13,161,287 25,478,297
Approved for Rebate
36 REG ASSET-MT 0 1,613,960 0 1,613,960
RIVERBED ESCROW INT
37 Reg Asset-Depreciation 0 511.800 0 511.800
38 REG ASSET-CPP RNG 0 25,000 0 25,000
40 TOTAL 912,434,228 496.482,724 510,724,645 0 898,192,107
FERC FORM No.2(REV 12-07)
Page 232

FOOTNOTE DATA
(a)Concept DescdplionAndPurposeOfOtherRegulatoryPssets
Residential Schedule 101 customers who receive a natural gas line extension as part of conversion to natural gas from another fuel source.Amort for a period of 3 years on the excess allowance exceeding
he cost of the line extension.
.(b)Concept:DescdptionAndPurposeOK)lherRegulaloryAssets
Recognition of the overfunded and underfunded status of a defined benefit post retirement Ian based on ASC 715 for financial reporting,
(r)Concept:DescripBonAndPurposeOFOlherRegulatoryAssets
Deferred tax flow lluouo balance on Ullillytiftnt Amortization occurs over book life of respective utility plant assets.
(Q).Concept:DescriplionAndPurposeOfOtherRegulatoryAssets
Deferred tax flow through balance on utility plant Amortization occurs over book life of respective utility plant assets.
.(p)Concept:DescdptionAndPuryoseOfOlherRegulatoryAssets
A Docket UE-080416,ID Order AVU-E-OB-01.Amortization thru 2059.
(fl.Concept:DescdptionAndPurposeOfOlherRegulatoryAssets
ecoupling revenue deferrals are recognized during the period they occur,subject to certain limitations.Revenue is expected to be collected within 24 months of the deferral.
(g)Concept:DescripBonAndPurposeOfOlherRegulatoryAssets
or WA Elec,amort period is 33.75yrs as per Order 09,dockets UE-190334,UG-190335,UE-190222(Consolidated).For ID Elec,amort is for 34-75yrs as per Order 34276,AVU-E-1 B-03,Amor ends in 2054 for
oth jurisdictions.
(fl)Concept:DescriptionAndPurposeOfOlherRegulatoryAssets
eg assets related to deferred ARO expenses for Kettle Falls and coyote springs thermal plants.The expenses will not be collected from customers until actual work is performed.
(i)Concept DescripfionAndPurposeOfOlherRegulatoryAssets
Quarterly adjustments to workers comp reserve for current unpaid claims.
(j)Concept:DescripBonAndPurposeOfOtherRegulaloryAssets
Settled swaps are amortized over the lire of the associated debt,
(k)Concept:DescriptionAndPurposeOfOlherRegulaloryAssets
Amortization period varies depending on timing of transactions.
(1)Concept:DescripBonAndPurposeOtOlherRegulatoryAssets
Amortization period varies depending on underlying transactions.
,(M)Concept:DescdpOonAndPurposeOfOtherRegulaloryAssels
A Docket Nos UE-180418,UG-180419.
(D)Concept DescriplionAndPurposeOfOlherRegulatoryAssets
.vista is a participant in the Residential Exchange Program with Bonneville Power Administration.Customers served under Schedules 1,12,22,32,and 48 are given a rate adjustment based on Schedule 59
or WA and Id.Amort is based on customer usage.
.(4)Concept:DescripOonAndPurposeOfOtherRegulaloryAssels
D Order No 33494,Docket Nos.AVU-E-I6-01 and Stipulation and Settlement Docket No AVU-E-19-04-
(R)Concept:DescriptionAndPurposeOfOtherRegulatoryAssets
Werring the difference between FERC formula and State approved AFUDC rates from 2010 to prewt
(q)Concept:DescripfionAndPurposoO101herRegulatoryAsseis
WA Docket No UE-002066 and ID Order No 2864B.
(r).Concept:DescriptlonAndPurposeOfOtherRegulatoryAssels
WA Order 09 in Dockets UE-190334,UE-19022a Deferral of customer portion for future rate recovery.The funds are set aside to help the Colstrip community transition away from economic activity related
to coal-fired generation.
(3_)i Concept:DesedptionAndPurposeOfOtherRegulatoryAssets
Deferral of COVID-19 costs as per ID PUC Order No 34718,OR PUC Order No 20-401,Docket UM 2069 and WA UTC Order No.01,Dockets UE-200407 and UG-200408.
(I)Concept DescdpBonAndPurposeOfOtherRegulatoryAssets
D PUC Order No 34606.Deferral of costs related to Avista's entry in the Energy Imbalance Market in March 2022.
(u)Concept:DescriplionAndPurposeOfOtherRegulaloryAssets
OR PUC Order No.20-398,Docket UM-2042.
(_y)Concept:DescriptionAndPurposeOFOtherRegulaloryAssets
(Deferral of 08M wildfire expenses as per Idaho PUC Order 34BB3 and WA Dockets UE-200900,UG-200901,and UE-200894.
(w.)Concept:DescriptionAndPurposeOtOtherRegulatoryAssets
A Order 09,Docket Nos.UE-190334,UG-190335,UE-190222.
(z)Concept:DescriptionAndPurposeOfOtherRegulatoryAssets
WA Order 01,Dockets UE-20089S and UG-200896,ID Case Nos-AVU-E-20-12 and AVU-G-20-07 Order No.34906,and OR Docket No UM 2124 Order No 21-131-Accounting method change for federal
Income tax expense associated with Indust Director Directive No.5 mixed service costs for meters.
(y)Concept:DescriptionAndPurposeOfOlherRegulatoryAssels
A Docket No UG-220596 and UE-220151.
(z)Concept:DescriptionAndPurposeOfOtherRegulatoryAssets
Recognition of other liability related to foreign exchange hedge rates over a two yearperiod.
(@,g)Concept:DescdptionAndPurposeOFOtherRegulatoryAssets
WA Docket No UE-002066 and ID Order No 28648-
,(ph).Concept:DescripOonAndPurposeOfOtherRegulatoryAssels
Deferral of costs associated with Oregon House Bill 2475-
(ag)Concept:DescriptionAndPurposeOfOtherRegulaloryAssets
To defer costs above or below the baseline in accordance with Order No 10/04 Docket Nos UE-220053.UE-210854,and UG-220054-
,(gd)Concept:DescriptionAndPurposeOfOlharRegulatoryAssets
o defer costs of compliance with the Climate Protection Plan pursuant to ORS 757.259 and OAR 860-027-0300(4).Docket No-UM2254.
.(at)Concept:DescriplionAndPurposeOfOtherRegulatoryAssets
OR Docket No UG41 VAdvice No.21-0".AmorBzation of amounts deterred previously in Order No.20-254 in UG 395.WA Docket No UE-220892 and UG-220893 Order 01.
(af)Concept:DescdpfionAndPurposeOfOlherRegulatoryAssets
To defer expected impacts associated with the occurrence of pension events and amortization over 12 years-ID Case Nos.AVU-E-22-16 and AVU-G-22-08,WA Docket Nos UE-220898 and UG-220899,and
R UM 2267-
(ag)Concept:DescriptlonAndPurposeOfOtherRegulatoryAssets
o defer costs of compliance with the Climate Commitment Act in accordance with WAC 480-100-203 3 and WAC 480-90.203(3),WA Docket No UG-220803.
(ah)Concept:DescriplionAndPurposeOtOlherRegulaloryAssels
A ERM Amortizing Deferrd-Approved for Rebate Balance.Began amortizing U1/23.
(ai)Concept:DescriptionAndPurposeOfOlherRegulatoryAssels

Deferral for the Montana Riverbed land lease agreement escrow release prov.ions follomnq Avista and State of Montana Agreement on an updated balance owed.
(aj)Concept DescripSonAndPurposeOfOtherRegulatoryAssets
Difference between deprectauon rates in GRC verses effective date based on ID Order 35909 fMdtets AW-E-23A7 aM AW-623-01.
.W)Concept DescdpdonAndPurposeOfOlherRegulatoryPssets
OR Order 23-145
FERC FORM No.2(REV 12-07)
Page 232

This report is:
Name of Respondent: (1)❑An Original Dale of Report Year/Pedod of Report:
Avista Corporation End of:20231 Q4
(2)❑A Resubmission
Miscellaneous Deferred Debits(Account 186)
1 Report below the details called for concerning miscellaneous deferred debits.
iFor any deferred debit being amortized,show period of amortization in column(b).
3.Minor items(less than$250,000)may be grouped by classes.
Line Description of Miscellaneous Deferred m­ni-tion Pvrictl Balance at Beginning Credits t>oWtc Account Credits Balance at
End of
No Debits (b) of Year (d) Charged Amount Year
(a) (c) (a) (f) (g)
1 Reg Asset-Battery Storage 3,422,093 3.422,093
2 Plant Alloc of Clearing Journal 2,344,921 3,863,077 6,207,998
3 Reg Asset-ERM 35,799,197 VAR 23,638,534 12.160,663
4 WA REC Deferral 0 412,639 412,639
5 Reg Asset-Decoupling Deferred 4,458,589 4.653,520 9.112,109
6 I Reg Asset-COVID 19 Deferral 8.551.568 2,932,987 11.484,555
7 Reg Asset-CEIP 67,334 965,873 1,033,207
8 Reg Asset-Williams Outage 0 10.297,716 10.297,716
9 Misc Deferred Debits-Pension 13,381,750 19,622,239 33,003,989
10 Nez Perce Settlement 108,749 557 5,188 103,561
11 City of Post Falls Lease Pay 0 126,851 1 126.851
12 Post Falls HED Project 63 99,929 1,192 101,121
13 Misc.Deferred Debits<$100,000 686,038 VAR 634.636 51,402
39 Miscellaneous Work in Progress
40 TOTAL 68,920.168 42,876,094 24,278,358I 87,517,904
FERC FORM No.2(12.96)
Page 233

Name of Respondent: This report is: Year/Period of Report
(1)Z An Original of Report,ginal P
Avista Corporation End of.2023104
(2)El Resubmission
Accumulated Deferred Income Taxes(Account 190)
1.Report the information called for below conceming the respondent's accounting for deferred income taxes.
2.At Other(Specify),include deferrals relating to other income and deductions.
3,Provide in a Footnote a summary of the type and amount of deferred income taxes reported in the beginningof-year and endbf-year balances for deferred income taxes that the respondent
estimates could be included in the development ofjurisdictional recourse rates.
Changes Changes Changes
Changes
During Year During Year During Year
Balance at During Year, Adjustments AdJuslments Adjustments Adjustments
Account Amounts Amounts Amounts Balance at
Line Subdivisions Beginning of Debited to Amounts Debited to Credited to Debits Debits Credits Credits End of Year
No. Year Credited to Amount No. Amount Account No. Amount
(a) (b) Account Account 411.1 Account Account (g) (h) (I) Q) (k)
410.1 410.2 411.2
(c) (d) (a) (f)
1 Account 190
2 Electric 105,974.248 5,097,944 (11,231,525) 284,250 268,921 254.3 5,210,584 84,418,866
3 Gas 27.957,319 (902,991) (3,327,420) 12,676 254.3 1,504,048 24.041,518
4 Other(Define) -135,539,045 5,833.911 (1,767,546) 2,407,475 1.980.805 254.3 21.819.114 105,691,804
5 Tot I(Total of lines 269,470.612 10,028,864 (16,326,491) 2,691,725 2,262.402 28,533,746 0 214,152,188
6 Other(Specify)
TOTALAccount 190
7 (Total of lines 5 thru 269,470,612 10,028,864 (16.326.491) 2,691,725 2.262,402 28,533,746 0 214,152,188
6)
8 Classification of
TOTAL
9 Federal Income Tax 269.470,612 10,028,864 (16,326,491) 2.691,725 2,262,402 28,533,746 214.152,188
10 State Income Tax
11 Local Income Tax
FERC FORM No.2(REV 12-07)
Page 234

Name of Respondent: This report is: Date of Report YearlPedod of Report:
(1)0 An Original
Avists Corporation End of:2023104
(2)El Resubmission
FOOTNOTE DATA
r
(�Concept:AccumulatedDeferredlncomeTexes
Beg.Balance End.Balance
Pension,Medical,and SERP 39,011.736 34,671.763
Federal Income Tax Canyforwards 32,930,810 27,406,304
State Income Tax Canyfo—ds 22,175,174 17,952,286
Derimtive Instruments 29,450.122 16,269,451
Compen-lion and Payroll 6,455.693 6.986,432
Plant Fxosss Defend Gross Up 5.366,884 3.951.713
Other Common Deferred Tax Assets 126.626 (1,546,146)
Total 135.539.045 105,691,003
FERC FORM No.2(REV 12-07)
Page 234

This report is:
Name of Respondent: Year/Period of Report-
Avista Corporation (1) An Original Dale of Report End of:2023/04
(2)❑A Resubmission
Capital Stock(Accounts 201 and 204)
1.Report below the details called for concerning common and preferred stock at end of year,distinguishing separate series of any general class.Show separate totals for common and preferred
stock.
2.Entries in column(c)should represent the number of shares authorized by the articles of incorporation as amended to end of year.
3.Give details conceming shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued.
4.The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative.
5.Stale in a footnote if any capital stack that has been nominally issued is nominally outstanding at end of year.
6.Give particulars(details)in column(a)of any nom rialy issued capital stock,reacquired stock,or stock in sinking and other funds which is pledged,stating name of pledgee and purpose of pledge.
Outstanding per Held by Held by Held by Held by
Bat.Sheet(total
Number of Respondent Respondent Respondent Respondent
Class and Series of Par or Stated amt outstanding Outstanding per
Shares Call Price at As As In Sinking In Sinking
Line Stock and Name of Stock Value per without reduction Bal.Sheet
Authorized by End of Year Reacquired Reacquired and Other and Other
No. Exchange Share for spo held by Amount
(a) Charter (c) (d) respondent) (� Stock(Acct Stock(Acct Funds Funds
(b) Shares 217)Shares 217)Cost Shares Amount
(a) (g) (h) (I) (i)
1 Common Stack(Account
201)
2 No Par Value 200,000,000 78.074.587 1.596.986,047
3 Restricted Shares 152,140 6,463,455
4
5 Total 200.000,000 78,074,587 1,596,986,047
6 Preferred Stock(Account
204)
7 Cumulative 10,000,000
8
9
10 Total 10,000,000 0 0
11 Total
FERC FORM No.2(12-96)
Page 250

re
Name of Respondent: This port is: Year/Period of Report:
Avista Corporation (1)0 An Original Date of Report
End of.2023/Q4
(2)❑A Resubmission
Other Paid-In Capital(Accounts 208-211)
1.Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts.Provide a subheading for each account and show a total for the
account,as well as a total of all accounts for reconciliation with the balance sheel,page 112.Explain changes made in any account during the year and give the accounting entries effecting such change.
a.Donations Received from Stockholders(Account 208)-State amount and briefly explain the origin and purpose of each donation.
b.Reduction in Par or Stated Value of Capital Stock(Account 209)-State amount and briefly explain the capital changes[hat gave rise to amounts reported under this caption including identification
with the class and series of stock to which related.
c. Gain or Resale or Cancellation of Reacquired Capital Stock(Account 210)-Report balance at beginning of year,credits,debits,and balance at end of year with a designation of the nature of each
credit and debit identified by the class and series of stock to which related.
d. Miscellaneous Paid-In Capital(Account 211)-Classify amounts included in this account according to captions that,together with brief explanations,disclose the general nature of the transactions
that gave rise to the reported amounts.
Line No. Item Amount
(a) (b)
1 Donations Received from Stockholders(Account 208)
2 Beginning Balance Amount
3 Increases(Decreases)from Sales of Donations Received from Stockholders
4 Ending Balance Amount
5 Reduction in Par or Stated Value of Capital Stock(Account 209)
6 Beginning Balance Amount
7 Increases(Decreases)Due to Reductions in Par or Slated Value of Capital Stock
8 Ending Balance Amount
9 Gain or Resale or Cancellation of Reacquired Capital Stock(Account 210)
10 Beginning Balance Amount
11 Increases(Decreases)from Gain or Resale or Cancellation of Reacquired Capital Stock
12 Ending Balance Amount
13 Miscellaneous Pald4n Capital(Account 211)
14 Beginning Balance Amount (10,696,711)
15.1 Reclassification of subsidiary APIC 7.964,306
15 Increases(Decreases)Due to Miscellaneous Paid-In Capital 7,964,306
16 Ending Balance Amount (2,732,405)
17 Other Paid in Capital
18 Beginning Balance Amount
19 Increases(Decreases)In Other Paid-In Capital
20 Ending Balance Amount
40 Total (2,732,405)
FERC FORM No.2(12-96)
Page 253

This report is:
Name of Respondent p
YearlPeriod of Report:
Avista Corporation (1)❑An Original Date of Report: End of:2023104
(2)❑A Resubmission
Securities Issued or Assumed and Securities Refunded or Retired During the Year
1.Furnish a supplemental statement briefly describing security financing and refinancing transactions during the year and the accounting for the securities,discounts,premiums,expenses,and related
gains or losses.Identify as to Commission authorization numbers and dates.
2.Provide details showing the full accounting for the total principal amount,par value,or stated value of each class and series of security issued,assumed,retired,or refunded and the accounting for
premiums,discounts.expenses,and gaits or losses reating to the securities.Set form the facts of the accounting clearly with regard to redemption premiums,unamortizod discounts,expenses,
and gain or losses relating to securities retired or refunded.Including the accounting for such amounts carried in the respondent's accounts at the dale of the refunding or refinancing transactions
With respect to securities previously refunded or retired.
3.Include in line identification of each class and series of security,as appropriate,rite interest or dividend rate,nominal date of issuance,maturity dale,aggregate principal am rural,par value or stated
value,and number of shares.Give also the issuance of redemption price and name of the principal underwriting firm through which the security Transactions were conau nmafod,
4.Where the accounting for amounts relating to securities refunded or refired Is other than that specified in General Instruction 17 of the Uniform Syslem of Accounts,ate the Commission
authorizaton for the different accounting and state the accounting method,
5.For securities assumed,give the name of the company for which the liability on the securities was assumed as well as details of the transactions whereby the respondent undertook to pay
obligations of another company.If any unamortaed discount,premiums,expenses,and gains or losses were taken over onto the respondent's books,furnish details of these amounts with amounts
relating to refunded securities clearly earmarked.
In March 2023,the Company issued and sold$2500 million of 5.66 percent first mortgage bonds due In 2053 with Institutional Investors in the private placement market.A portion of the net proceeds from the sale of these bonds was used
for the construction or Improvement of utility facilities,and a portion was used to refinance existing indebtedness,including the repayment of Avista Corp.'s$1500 million term loan.In connection with the pricing of the first mortgage bonds
in March 2023,the Company cash settled Four interest rate swap derivatives(notional aggregate amount of$40.0 million)and received a net amount of$7.5 million.See Note 8 for a discussion of interest rate swap derivatives.
The new issuance is based on the following state commission orders:
1.Order of the Washington Utilities and Transportation Commission in Docket No.210944 entered February 10,2022.
2.Order of the Idaho Public Utilities Commission,Order No.35286 entered January 6,2021.
3.Order of the Public Utility Commission of Oregon,Order No.21-486,entered December 28,2021.
4.Order of the Public Service Commission of the State of Montana,Default Order No,4535.
The Company Issued common stock for total net proceeds of$122 3 million In 2023.Most of these issuances came through the Company's sales agency agreements under which the sales agents may offer and sell new shares of common
stock from time to time.In 2023,3 0 million shares were Issued under these agreements resulting In total net proceeds of$111.8 million.
FERC FORM No.2(12.96)
Page 255.1

This report is:
Name of Respondent: (1) An Original Date of Report: Year/Period of Report:
Avisla Corporation End of:2023104
(2)❑A Resubmission
Long-Term Debt(Accounts 221,222,223,and 224)
1.Report by Balance Sheet Account the details conceming long-term debt included in Account 221,Bonds,222,Reacquired Bonds,223,Advances from Associated Companies,and 224,Other Long-
Term Debt
2.For bonds assumed by the respondent,include in column(a)the name of the issuing company as well as a description of the bonds.
3.For Advances from Associated Companies,report separately advances on notes and advances on open accounts.Designate demand notes as such.Include in column(a)names of associated
companies from which advances were received.
4-For receivers'certificates,show in column(a)the name of the court and date of court order under which such certificates were issued.
5.In a supplemental statement,give explanatory details for Accounts 223 and 224 of net changes during the year.With respect to long-term advances,show for each company:(a)principal advanced
during year(b)interest added to principal amount,and(c)principal repaid during year.Give Commission authorization numbers and dates.
6.IF the respondent has pledged any of its long-term debt securities,give particulars(details)in a Footnote.Including name of the pledgee and purpose of the pledge.
7.If the respondent has any long-term securies that have been naMnally issued and are nominally outstanding at end of year,describe such securities in a footnote.
S.IF interest expense was incurred during the year on any obligations retired or reacquired before end of year,include such interest expense in column(f).Explain in a footnote any difference between
the total of column(f)and the total Account 427,Interest on Long-Term Debt and Account 430,Interest on Debt to Associated Companies.
9.Give details conceming any long-temr debt authorized by a regulatory commission but not yet issued.
Outstanding(Total Held by Held by Redemption
amount outstanding Interest for Respondent Respondent
Class and Series of Obligation Nominal Date of Interestfor Year Price per
Line Data of Maturity without reduction Year Rate Reacquired Sinking and
No. andIYrMM a) Exchange Issue Amount $
1 of at End
(a) (b) (c) for spo held 6y (In) M Bonds Other of Year
respondent) (e) _(Acct 222) Funds (I)
(d) (g) (h)
1 Bonds(Account 221)
2 FMBS-SERIES C-6,37%DUE 06118/2028 O6/19/1998 06/19/2028 25,000,000 6.37% 1,592,500
3 COLSTRIP 2010A PCRBs DUE 12/15/2010 10/O1/2032 66,700,000 3.41%
2032
4 COOL4STRIP 2010B PCRBs DUE 12/15/2010 03/0112034 17,000,000 3.41%
5 FMBS-6.25%DUE 12-01-35 11117/2005 12/01/2035 150,000,000 6.25% 9,375,000
6 FMBS-5.70%DUE 07-01-2037 12115/2006 07/O1/2037 150,000,000 5.7% 8.550,000
7 5.55%SERIES DUE 12-20-2040 12/20/2010 12/20/2040 35,000,000 5.55% 1.942,500
8 4.45%SERIES DUE 12-14-2041 12114/2011 12/14/2041 85.000,000 4.45% 3,782,500
9 4.11%SERIES DUE 12-1-2044 12M8/2014 12/01/2044 60,000,000 4.11% 2,466,000
10 4.37%SERIES DUE 12-1-2045 12/16/2015 12/01/2045 100,000,000 4.37% 4,370,000
11 4.23%SERIES DUE 11-29-2047 11/30/2012 11/29/2047 80,000,000 4.23% 3,384.000
12 3.91%SERIES DUE 12-1-2047 12114/2017 12/01/2047 90.000,000 3.91% 3,519,000
13 4.35%SERIES DUE 6-1-204B 05/2212018 06/01/2048 375,000,000 4.35% 16,312,500
14 3A3%SERIES DUE 12-1-2049 1112612019 12/01/2049 180,000,000 3.43% 6,174,000
15 3.07%SERIES DUE 9-1-2050 09/3012020 09/30/2050 165,000,000 3.07% 5,065.500
16 2.90%SERIES DUE 10/01/2051 09/26/2021 10/01/2051 140,000,000 2.9% 4,060,000
17 3.54%SERIES DUE 2051 12115/2016 12/01/2051 175.000.000 3 54% 6,195,000
18 4.00%SERIES DUE 4/1/2052 03/1712022 04/01/2052 400,000,000 4%I 16,000,000
19 5.66%SERIES DUE 04-01-2053 03/29/2023 04/01/2053 250,000,000 5 66% 10,726,613
20 Subtotal 2,543,700.000 103,515,113 0
21 Reacquired Bonds(Account 222)
22 COLSTRIP 2010A PCRBs 12115/2010 10/01/2032 66,700,000 3.41% 2,272,812
23 COLSTRIP 2010B PCRBs 12/15/2010 03/01/2034 17,000,000 3.41% 579,277
24 Subtotal 83,700.000 2,852.009 0 0
25 Advances from Associated
Companies(Account 223)
26 ADVANCE ASSOCIATED- 06/03/1997 06/01/2037 51,547,000 4.86% 2.503,671
AVISTA CAPITAL II(FbPRS)
27 Subtotal 51,547.000 2,503,671 0
28 Other Long Tenn Debt(Account
224)
29
30
31
32
33
34
35
36
30 Subtotal 0
40 TOTAL 2,678,947.000 108,870,873 0 0
FERC FORM No.2(12-96)
Page 256

This report is:
Name of Respondent: (1)❑An Original Date of Report: Year/Period of Report
Avista Corporation End of:2023/Q4
(2)❑A Resubmission
Unamortlzed Debt Expense,Premium and Discount on Long-Tenn Debt(Accounts 181,225,226)
1.Report under separate subheadings for Unamorlized Debt Expense,Unamorlized Premium on Long-Tenn Debt and Unamortized Discount on Long-Term Debt,details of expense,premium or
discount applicable to each class and series of long-tens debt.
2.Show premium amounts by enclosing the figures in parentheses.
3.In column(b)show the principal amount of bonds or other long-lens debt originally issued.
4.In column(c)show the expense,premium or discount with respect to the amount of bonds or other long-tens debt originally issued.
5.Furnish in a footnote details regarding the treatment of unamortized debt expense,premium or discount associated with issues redeemed during the year.Also,give in a footnote the date of the
Commission's authorization of treatment other than as specified by the Uniform System of Accounts.
6.Identify separately undisposed amounts applicable to issues which were redeemed in prior years.
7.Explain any debits and credits other than amortization debited to Account 428,Amortization of Debt Discount and Expense,or credited to Account 429,Amortization of Premium on Debt-Credit
Total expense- Balance at Debits Credits Balance
Principal Amount of Premium; Amortization Period Amortin.Gun PcrioJ
Line Deslgnatlon of Long-Tenn Debt Beginning of During During at End of
Debt Issued Discount;or Debt Date From Date To
No. (a) (b) count;
Costs (d) (e) Year Year Year Year
(c) (fl (9) (h) (I)
1 Unamortized Debt Expense
(Account 181)
2 FMBS-SERIES A-7.53%DUE 5,500,000 42,712 05/0611993 05105/2023 593 593 0
05/05/2023
3 FMBS-SERIES A-7.54%DUE 1,000,000 7,766 05/07/1993 05/05/2023 108 108 0
5/05/2023
4 FMBS-SERIES A-7.18%DUE 7,000,000 54,364 O611211993 08/1112023 1,208 1,20E 0
8/11/2023
5 ADVANCE ASSOCIATED-AVISTA 51.647,000 1,296,086 06/0311997 06/01/2037 203,215 14.015 189,200
CAPITAL II(foPRS)
6 FMBS-SERIES C-6.37%DUE 25,000,000 158,304 06/19/1998 06/19/2028 29,022 5,277 23,745
06/18/2028
7 FMBS-6.25%DUE 12-01-35 150,000.000 2,180,435 11/17/2005 12101/2035 764.906 60.376 724,530
a FMBS-5.70%DUE 07-01-2037 150,000.000 4,924,304 12115/2006 07/0112037 2.242,519 153,772 2.086,747
9 5.55%SERIES DUE 12-20-2040 35,000,000 258,834 12120/2010 12120/2040 155,305 8,628 146,677
10 4.45%SERIES DUE 12-14-2041 85,000.000 692,833 1211412011 12/14/2041 438.975 23,104 415,871
11 SHORT-TERM CREDIT FACILITY 0 16,344,304 1211412011 06/08/2028 3,086,430 889,710 750,577 3,225,563
12 4.23%SERIES DUE 11-29-2047 80.000.000 730,833 11/30/2012 11129/2047 520.412 20,886 499,526
13 4.11%SERIES DUE 12-1-2044 60,000,000 428,205 12118/2014 12/01/2044 314,208 14.283 299,925
14 4.37%SERIES DUE 12-1-2045 100,000.000 590,761 12116/2015 1210112045 453,134 19,701 433,433
15 3.54%SERIES DUE 2051 175,000,000 1,042,569 12115/2016 12101/2051 864.021 29,794 834,227
16 3.91%SERIES DUE 12-1-2047 90,000,000 552,539 12t1412017 1210112047 460,562 18,422 442,140
17 4.35%SERIES DUE 6-1-2048 375.000,000 4,625,198 06101/2018 06/01/2048 3,599,919 141,174 3,458,745
18 3.43%SERIES DUE 12-1-2049 160,000,000 1,108,340 12/01/2019 12101/2049 994,74E 36.843 957.905
19 3.07%SERIES DUE 9-1-2050 165,000,000 1,074,990 09/30/2020 09130/2050 1.045,232 37,666 1,007,566
20 2.90%SERIES DUE 10/01/2051 140,000,000 1,083,452 09/28/2021 10/0112051 1,026,917 22,609 1,004,308
21 4.00%SERIES DUE 4-1-2052 400,000,000 4,723,993 03/17/2022 04/01/2052 4.466,881 152.280 4,314,601
22 5.66%SERIES DUE 04-01-2053 250,000,000 1.444.302 03/29/2023 04/01/2053 0 1,444,302 35,358 1,408,944
23 COLSTRIP 2010A PCRBs DUE 66,700.000 89,915 12/31/2008 10/01/2032 0 89,915 24,655 65,260
2032
24 C0OLLSTRIP 2010B PCRBs DUE 17.000,000 4,721.521 12130/2009 03/01/2034 0 4.721,521 4.704,888 16,633
25 DEBTSTRATEGIES 0 56,760 08/01/2005 08/01/2035 361 28 333
26 Ralhrum 2005 0 71,647 09/30/2005 12/01/2035 30,791 2.369 28,422
27 Premium on Long-Tenn Debt
(Account 225)
28 FMBS-6.25%DUE 12-01-35 150,000,000 2,160,435 11/17/2005 1210112035 115,483 8,883 106.600
29 Discount on Long-Tenn Debt
(Account 226)
30 FMBS-6.25%DUE 12-01-35 150.000,000 2,180.435 11/17/2005 12/0112035 273,972 21.074 252,89E
31 FMBS-5.70%DUE 07-01-2037 150,000,000 4,924,304 12I15/2006 07/01/2037 105.858 7.259 98.599
32 4.35%SERIES DUE 6-1-2048" 375,000.000 4,625,198 06/01/2018 06/0112048 321,046 12,590 308.456
33 4.00%SERIES DUE 4-1-2052 400.000.000 4,723,993 03/1712022 04101/2052 140,410 4,787 135,623
FERC FORM No.2(12-96)
Page 258

This report is:
Name of Respondent: Year/Period of Report
Avisla Corporation (1)❑An Original Date of Report End of:2023/04
(2)❑A Resubmission
Unamortized Loss and Gain on Reacquired Debt(Accounts 189,257)
1.Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt,details of gain and loss,including maturity date,on reacquisition applicable to each Gass and
series of long-term debt-If gain or loss resulted from a refunding transaction,include also the maturity dale of the new issue.
2.In column(d)show the principal amount of bonds or other long-lens debt reacquired
3.In column(e)show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction 17 of the Uniform Systems of Accounts.
4.Show loss amounts by enclosing the figures in parentheses.
5.Explain in a footnote any debits and credits other than amorfvation debited to Account 428.1,Amortization of Loss on Reacquired Debt,or credited to Account 429.1,Amortization of Gain on
Reacquired Debt-Cred'd.
Principal of Debt Balance at Balance
Line Designation of Long-Term Debt Date of Maturity Date Reacquired Not Gain or Loss at End of
Reacquired Beginning of Year Year
No. (a) (b) - ..(c) (d) (e) (fl
(9)
1 Unamortized Lass(Account 189)
2 Misc Debt Repurchases 1 05/10/1993 0 4,695,395 50,397 28,297
3 ADVANCE ASSOCIATED-AVISTA O6/01/2037 12118/2000 10,000.000 0 0 0
CAPITAL II(roPRS)
4 Misc 2002 Repurchase 12131/2002 10,000,000 121,847 14,006I 11.157
5 Misc 2003 Repurchase 12131/2003 25.330,000 684,726 38,776 I 33,059
6 Misc 2005 Repurchase 12131/2005 26,000,000 1,700.371 391,999 356,995
7 Misc 2008 Repurchase 12/31/2008 0 (43,132) (2,834) (139)
8 COLSTRIP 2010A PCRBs DUE 2032 03/0112032 12/14/2010 66,700,000 3,709,174 1.530,733 1,375,065
9 COLSTRIP 2010B PCR13s DUE 2034 03/01/2034 12/14/2010 17,000,000 1,916,297 920,919 942.019
10 5.55%SERIES DUE 12-20-2040 12/20/2040 12120/2010 30,000,000 5,263,822 3,159,293 2.982,834
11 4.23%SERIES DUE 11-29-2047 11/29/2047 06/28/2012 4,100,000 105,020 74.765 71.764
12 Unamorlized Gain(Account 257)
13 Misc Debt Repurchases 1 05/10/1993 0 0 0
14 ADVANCE ASSOCIATED-AVISTA O6101/2037 12/18/2000 10,000,000 (1,769,125) 703,563 654,780
CAPITAL 11(oPRS)
15 Misc 2002 Repurchase 12131/2002 10,000.000 (2,350,000) 270,123 215,183
16 Misc 2003 Repurchase 12/31/2003 25,330,000 (1,000,000) 86,042 72,421
17 Misc 2005 Repurchase 12/31/2005 26,000,000 0 0
18 Misc 2008 Repurchase 12131/2008 0 0 0
19 COLSTRIP 2010A PCRBs DUE 2032 03/01/2032 12/14/2010 66.700,000 0 0
20 COLSTRIP 2010E PCRBs DUE 2034 03/01/2034 12114/2010 17,000,000 0 0
21 5.55%SERIES DUE 12-20-2040 12120/2040 1212012010 30,000,000 0 0
22 423%SERIES DUE 11-29-2047 11/29/2047 06128/2012 4.100,000 0 0
FERC FORM No.2(12-96)
Page 260

This report is:
Name of Respondent: (1)0 An Original Date of Report, Year/Period of Report:
Avista Corporation p End of:2023/04
(2)❑A Resubmission
Reconclllatlon of Reported Net Income with Taxable Income for Federal Income Taxes
1,Report Vie reconciliation of reported net income for the year with taxable incoma usad in computing Federal Income Tax accruals and show computation of such tax accruals.Include to the
recnncullation,as far as practicable,the same detail as furnished on Schedule M-1 of the tax return for the year,Submit a reconciliation wren Itxwgh there is no taxable income for the year.Indicate
clearly the nature of each reconciling amount-
2,If the utility Is a member of a group that Net;consolalated Federal lax return,reconcile reported not income with taxable net Income as if a separate return were to be filed,indicating,bowv�vr,
Intercompany amounts to be eliminated In such a consolidated return.State names of group members,tax assigned to each group member,and basis of allocaCon,assignments,or sharing of the
consohdalwd but among the group members.
Line No. Details Amount
(a) (b)
1 Net Income for the Year(Page 114) 171,180,214
2 Reconciling Items for the Year
3
4 Taxable Income Not Reported on Books
5 Contributions in Aid of Construction 10,754,152
6 Other
36,360,532
8 Total
47,114,684
9 Deductions Recorded on Books Not Deducted for Return
10 Book Depreciation 269,272,553
11 Federal Income Tax Expense (36.924.664)
12 State Income Tax Expense (31.119)
13 Subsidiary Overheads 360,971
14 Other
16,809,291
13 Total
249,487,032
14 Income Recorded on Books Not Included in Return
15 Subsidiary Earnings 4.449,671
16 Other
3,328,370
18 Total
7,776,041
19 Deductions on Return Not Charged Against Book Income
20 Tax Depreciation 234,949,702
21 Plant Basis Adjustments 137,699.340
22 Other
87,001,270
26 Total
459,650,312
27 Federal Tax Net Income 353,577
28 Show Computation of Tax:
29 Federal Tax at 21% 74,251
30 Business Credits Utilized (969,812)
31 Prior Year True Ups 1271341
32 WA Remand at 35% (16,263)
33 Total Federal Current Tax Expense 339,517
FERC FORM No.2(12.96)
Page 261

This report is:
:Name of Respondent: (1)21 An Original Date of Report: Year/Period of Report
Awista Corporation End of:2023/Q4
(2)�A Resubmission
Taxes Accrued,Prepaid and Charged During Year,Distribution of Taxes Charged(Show utility dept where applicable and acct
charged)
1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts
during the year.Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was
charged.If the actual or estimated amounts of such taxes are known,show the amounts in a footnote and designate whether estimated or
actual amounts.
2. Include on this page,taxes paid during the year and charged direct to final accounts,(not charged to prepaid or accrued taxes).Enter the
amounts in both columns(g)and(h).The balancing of this page is not affected by the inclusion ofthese taxes.
3. Include in column(g)taxes charged during the year,taxes charged to operations and other accounts through(a)accruals credited to
taxes accrued,(b)amounts credited to the portion of prepaid taxes charged to current year,and(c)taxes paid and charged direct to
operations or accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
5. If any tax(exclude Federal and State income taxes)covers more than one year,show the required information separately for each tax
year,identifying the year in column(d).
6. Enter all adjustments of the accrued and prepaid tax accounts in column(i)and explain each adjustment in a footnote.Designate debit
adjustments by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise
pending transmittal of such taxes to the taxing authority.
8. Show in columns(1)thru(s)how the taxes accounts were distributed.Show both the utility department and number of account charged.
For taxes charged to utility plant,show the number of the appropriate balance sheet plant account or subaccount.
9. For any tax apportioned to more than one utility department or account,state in a footnote the basis(necessity)of apportioning such tax.
10. Items under$250,000 may be grouped.
11. Report in column(t)the applicable effective state income tax rate.
Balance at Balance
Klnd of Tax(See Beg.of at Beg.
Line Instruction 5) Type of Tax Tax Jurisdiction Tax Year Year of Year
No. (a) (b) (c) (d) Taxes Prepaid
Accrued Taxes
(e) (f)
1 Income Tax Federal Tax 2021
2 Income Tax (Federal Tax 2022
3 jincome Tax Federal Tax 2023
4 Subtotal Federal Tax 0 0
5 Property Tax Property Tax WA 2022 18,573,985
6 Property Tax Property Tax WA 2023
7 Property Tax Property Tax ID 2022 2,857,137
B Property Tax Properly Tax ID 2023
9 Property Tax Property Tax IMT 2022 4,840,427
10 Property Tax Property Tax MT 2023
11 Property Tax Property Tax OR 2022 4,517,894
12 Property Tax Property Tax OR 2023
13 Subtotal Property Tax 26,271,549-4,517,894
14 Excise Tax Excise Tax INA 2022 3.980.660
15 'Excise Tax Excise Tax WA i2023
16 jCorp Activities Tax-CAT Excise Tax OR 2022
17 Corp Activities Tax-CAT Excise Tax OR 2023
18 Subtotal Excise Tax 3,980,660 0
19 (Natural Gas Use Tax Sales And Use Tax WA 2022 46,608
20 Use Tax Sales And Use Tax WA 2023
21 Use Tax Sales And Use Tax WA 2022 210,812
22 Use Tax Sales And Use Tax WA 2023
23 Use Tax Sales And Use Tax ID 2022 31,762
24 Use Tax Sales And Use Tax ID :2023
25 Subtotal Sales And Use Tax 289,182 0
26 Municipal Occupation Tax Local Tax WA :2022 4,001.655
27 Municipal Occupation Tax Local Tax WA 2023
28 Subtotal Local Tax 4,001,655 0
29 KWH Tax Other Taxes ID :2022 24,554
:30 KWH Tax Other Taxes ID :2023
:31 KWH Tax Other Taxes MT 2022 239,401
:32 KWH Tax Other Taxes MT :2023
33 WA Renewable Energy Other Taxes WA :2023
Credits
34 Subtotal Other Taxes 263,955 0
35 Income Tax IState Tax JID :2022

Balance at Balance
Kind of Tax(See Beg.of at Beg.
Line: Instruction 5) Type of Tax Tax Jurisdiction Tax Year Year of Year
No. (a) (b) (c) (d) Taxes Prepaid
Accrued Taxes
(e) (f1
36 Income Tax State Tax D :2023
37 Income Tax State Tax IVIT 2022
38 Income Tax State Tax IVIT 12023
39 Income Tax State Tax OR 12022
41 Income Tax State Tax OR 2023
42 Income Tax State Tax IVIISC 2022
.43 Subtotal State Tax 0 0
.44 Payroll Taxes (Payroll Tax ID 2022 6,943
.45 Payroll Taxes Payroll Tax ID 2023
46 Payroll Taxes Payroll Tax MT 2022 528
47 Payroll Taxes Payroll Tax MT 2023
48 IPayroll Taxes Payroll Tax OR 2022 14,255
49 1 Payroll Taxes IPayroll Tax OR 2023
50 IPayroll Taxes Payroll Tax INA 2022 72,315
51 IPayroll Taxes Payroll Tax INA 2023
52 IPayroll Taxes Payroll Tax IVlisc 2022
153 IPayroll Taxes Payroll Tax IVIISC 2023
154 IPayroll Taxes Payroll Tax FED 2021
I55 IPayroll Taxes Payroll Tax FED 2022 796,213
56 Payroll Taxes Payroll Tax FED 2023
57 Subtotal Payroll Tax 890,254 0
58 Franchise Tax (Franchise Tax ID 2022 1.285,869
59 Franchise Tax (Franchise Tax ID 2023
60 Franchise Tax Franchise Tax OR 2022 1,537,313
61 Franchise Tax Franchise Tax OR 2023
62 jSubtotal Franchise Tax 2,823,182 0
163 Consumer Council Fee Other License And Fees Tax MT 2022 8
64 Consumer Council Fee Other License And Fees Tax MT 2023
65 Public Commission Fee Other License And Fees Tax MT 2022 42
66 Public Commission Fee Other License And Fees Tax MT 2023
167 Subtotal Other License And 50 0
Fees Tax
.40 Total 38,520,487 4,517,894

Balance at Balance i
End of at End of
Year Year
Kind of Tax(See Taxes Charged During Prepaid
Line Instruction 5) Year Taxes Paid During Year Adjustments Taxes Taxes
No. (a) (g) (h) (i) Accrued (Included
{Account in Acct
236) 165)
U) (k)
1 Income Tax -800,000 -800,000 0
2 Income Tax 1271339 238,248 -1.033,091 0
3 Income Tax 1007626 •-1,679,000 -671,374 0
4 Subtotal Federal Tax 263713 .-2,240,752 -2,504,465 0 0
5 Property Tax -2685052 15,889,288 355 0
8 Property Tax 14235079 1,405 -354 14,233,320
7 Property Tax -1236 2,857,841 1,940 01
B Property Tax 4149832 2,099,678 -1.940 2,048,214
9 Property Tax 243 4,840,669 -1 0
10 Property Tax 7382564 3,707,034 3,675,530
11 Property Tax 4517893 1 0
12 Property Tax 4233758 8,467,363 64,328 04,297,933
13 Subtotal Property Tax 31833081 37.863,278 -64,327 19,957,064 4,297,933
14 Excise Tax 78882 .4,059,542 0
15 Excise Tax 34977642 :31,016,843 3.960.799
16 Corp Activities Tax-CAT -5020 5,020 0
17 Corp Activities Tax-CAT 799999 '700,000 -99,999 0
18 Subtotal Excise Tax 35851503 35,776,385 -94,979 3,960,799 0
19 Natural Gas Use Tax 709 47,318 1 0
20 Use Tax 100177 94,352 -1 5,824
21 Use Tax -7910 :202,902 0
22 Use Tax 1830363 1,588.474 241,889
23 Use Tax 31,761 -1 0
24 Use Tax 166826 114.132 1 52,695
25 Subtotal Sales And Use Tax 2090165 2,078,939 300,408 0
26 Municipal Occupation Tax 48832 4,050,487 0
27 IMunicipal Occupation Tax 29728805 25,905,105 3,823,700
28 'Subtotal Local Tax 29777637 29,955,592 3.823,700 0
29 IKWH Tax 1573 26,126 -1 0
30 IKWH Tax 317428 :295,205 1 22,224
31 IKWH Tax 239.401 0
32 IKWH Tax 11009062 789,685 219,377
33 WA Renewable Energy 1564254 664,254 0
Credits
34 JSubtotal Other Taxes 1992317 :2,014,671 241.601 0
35 1 Income Tax _ 0
36 Income Tax ISO -60 0
37 Income Tax 0
38 Income Tax 150 50 0
39 Income Tax 10
41 Income Tax 1100000 100,000 0
42 Income Tax 975 975 0
43 'Subtotal State Tax 1101085 101,025 -60 0 0
44 Payroll Taxes :2,310 -4,633 0
45 IPayroll Taxes 46448 42,701 3,747
46 IPayroll Taxes 350 -178 0
47 IPayroll Taxes 19910 9,671 239
48 Payroll Taxes 1,249 --13,006 0
49 Payroll Taxes 63273 52,444 10,829
50 Payroll Taxes 89,303 16,988 0
51 Payroll Taxes 1119287 1,244,525 -125,238
52 Payroll Taxes 0
53 IPayroll Taxes 2877 2,157 720
54 Payroll Taxes -14,004 -14.004 0
55 Payroll Taxes 234843 -8,879 .-1,039,935 0
56 Payroll Taxes 17276344 17,277,550 1,054.060 1,052,854
57 Subtotal Payroll Tax 18752982 18,699,377 -708 943,1511 0
58 Franchise Tax 646 1,286,515 0
59 Franchise Tax 5621364 4,248,584 1,372,780

Balance a!Balance
End of at End of
Year Year
Line Kind of Tax(See Taxes Charged During Taxes Paid During Year Adjustments Taxes Prepaid
Instruction 5) Year Taxes
No. (a) (g) (h) (I) Accrued (Included
(Account n lude
236) Acct
165)
(if (k)
60 Franchise Tax -107 1,537,207 1 0
61 Franchise Tax 5733816 4,454,171 -1 1,279,644
62 Subtotal Franchise Tax 11355719 11,526,477 2,652,424 0
63 Consumer Council Fee 7 -1 0
64 Consumer Council Fee 35 26 1 10
65 Public Commission Fee 42 p
66 Public Commission Fee 215 165 50
67 Subtotal Other License And 250 240 60 0
Fees Tax
40 ITotal 132018452 135,775,232 -2,664,539 31,879,2074,297,933

Other Utility Dept Other Income andExtraordinary
Electric(Account Gas(Account Deductions
Line Kind of Tax(See Instruction 5) (Account 408.1, Items(Account
No. (a)
408.1,409.1) 408.1,409.1) 4091) (Account408.2. 409.3)
(4 (m) (n) 409.2) (P)
J. (o)
1`Income Tax
2 lincome Tax 730,140 459,236 81,963
3 jincome Tax -8,445,193 9,674.985 -2,237,418
4 ISubtotal Federal Tax -7,715,053 10,134,221 0 -2,155,455 0
5 jProperty,Tax -2,115,275 -617.068 47,291
6 jProperty Tax 10,920,067 3,175,017 139,995
7 jProperty Tax -1,236
8 jProperty Tax 3,177,624 957,0431 15,165
9 jProperty Tax 243
10 jProperty Tax 7,382,564
11 jProperty,Tax 1,866,618 2,651,275
12 jProperty,Tax 1,690,101 2,543,657
13 ISubtotal Property Tax 22,921,942 8,709,924 0 201,215 0
14 lExcise Tax 81,744 4,288 -7,150
15 jExcise Tax 24,313,394 10,513,082 151,166
16 lCorp Activities Tax-CAT -5,020
17 ICorp Activities Tax-CAT 799,999
18 ISubtotal Excise Tax 24,395,138 11,312,349 0 144,016 0
19 INatural Gas Use Tax 709
20 jUse Tax 3,022
21 jUse Tax
22 jUse Tax
23 jUse Tax
24 jUse Tax
25 ISubtotal Sales And Use Tax 3,731 0 0 0 0
26 Municipal Occupation Tax 44,370 4,462
27 IMunicipal Occupation Tax 20,889,865 8,838,940
28 ISubtotal Local Tax 20,934,235 8,843,402 0 0 0
29 JKWH Tax 1,573
30 jKWH Tax 317,428
31 JKWH Tax
32 JKWH Tax 1,009,062
33 IWA Renewable Energy Credits
34 ISubtotal Other Taxes 1.328,063 0 0 0 0
35 lincome Tax
36 lincome Tax 51 9
37 lincome Tax
38 lincome Tax 50
39 lincome Tax
41 lincome Tax 20,000[ 80,000
42 llncome Tax 1231 52 800
43 ISubtotal State Tax 20,2241 80,061 0 800 0
44 Payroll Taxes
45 jPayroll Taxes 16,098 6,524 286
46 jPayroll Taxes
47 jPayroll Taxes 3,435 1,392 61
48 Payroll Taxes
49 jPayroll Taxes 21,929 8,887 389
50 jPayroll Taxes
51 IPayroll Taxes 387,927 157,204 6,886
52 jPayroll Taxes
53 IPayroll Taxes 997 404 18
54 IPayroll Taxes
55 jPayroll Taxes 81,393 32.984 1,445
56 IPayroll Taxes 5,987,700 2,426,4631 106.282
57 ISubtotal Payroll Tax 6,499,479 2,633,858 0 115,367 0
58 lFranchise Tax 665 -19
59 lFranchise Tax 3,800,945 1,820.419
60 lFranchise Tax -107
61 lFranchise Tax 5,733,816
62 ISubtotal Franchise Tax 3,801,6101 7,554,109 01 01 0
63 lConsumer Council Fee

Other Income and
Other Utility Dept_ Extraordinary
Line Kind of Tax See Instruction 5 Electric(Account Gas(Account Deductions
( ) 408.1,409.1) 408.1,409.1) (Acc409.1) 8.1, (Account408.2, Items(Account
unt
No. (a) (1) (m) 409.1) 409.2) 409.3)
{n) (o) (P)
64 Consumer Council Fee 35
65 Public Commission Fee
66 Public Commission Fee 215
67 Subtotal Other License And Fees 250 0 0 0 0
Tax
40 Total 72.189,6191 49,267,924 0 -1,694,057 0

Other Utility Opn. Adjustment to Ret State/Local Income
Line Kind of Tax(See Instruction 5) Income(Account Earnings(Account Other Tax Rate
No. (a) 408.1,409.1) 439) (s)
(r) (t)
(G)
1 1Ilncome Tax
2 lincome Tax
3 Income Tax
4 Subtotal Federal Tax 0 0 0
5 Property Tax
6 Property Tax
7 Property Tax
8 Property Tax
9 Property Tax
10 Property Tax
11 Property Tax
12 Property Tax
13 Subtotal Property Tax 0 0 0
14 Excise Tax
15 Excise Tax
16 Corp Activities Tax-CAT
17 Corp Activities Tax-CAT
18 Subtotal Excise Tax 0 0 0
19 INatural as Use Tax
20 Use Tax 97,155
21 Use Tax -7,910
22 Use Tax 1,830,363
23 Use Tax
24 Use Tax 166,826
25 Subtotal Sales And Use Tax 0 0 2,086,434
26 (Municipal Occupation Tax
27 (Municipal Occupation Tax
28 Subtotal Local Tax 0 0 0
29 KWH Tax
30 KWH Tax
31 KWH Tax
32 KWH Tax
33 WA Renewable Energy Credits 664.254
34 JSubtotal Other Taxes 0 0 664,254
35 Income Tax
36 Income Tax
37 Income Tax
38 Income Tax
39 Income Tax
1 Income Tax
2 Income Tax
3 Subtotal State Tax 0 0 0
44 Payroll Taxes
45 Payroll Taxes 23,540
46 Payroll Taxes
47 Payroll Taxes 5,022
48 Payroll Taxes
49 Payroll Taxes 32,068
50 Payroll Taxes
51 Payroll Taxes 567,270
52 Payroll Taxes
53 Payroll Taxes 1,458
54 Payroll Taxes
55 Payroll Taxes 119,021
56 Payroll Taxes 8,755,899
57 Subtotal Payroll Tax 0 0 9,504,278
58 Franchise Tax
59 Franchise Tax
60 Franchise Tax
61 Franchise Tax
62 Subtotal Franchise Tax 0 0 0
63 Consumer Council Fee
64 Consumer Council Fee

Other Utility Opn. Adjustment to Ret State/Local Income
Line Kind of Tax(See Instruction 5) Income(Account Earnings(Account Other Tax Rate i
No. (a) 408.1.409.1) 439) (s)
(q) (r) (t)
65 Public Commission Fee
66 Public Commission Fee
137 jSubtotal Other License And Fees Tax 0�_ 0 0
40 Total 0 01 12,254,966
FERC FORM NO.2 (REV 12-07)
Page 262

This report is:
Name of Respondent: Year/Period of Report:
Avisla Corporation (1)0 An Original Date of Report End of.2023/Q4
(2)❑A Resubmission
Miscellaneous Current and Accrued Liabtll8es(Account 242)
1 Describe and report the amount of other current and accrued liabilities at the end of year.
i Minor items(less than$250,000)may be grouped under appropriate title.
Line No. Item Balanw at End of Year
(a) (b)
1 MISC LIAB-PAID TIME OFF 31,632,754
2 MISC LIAR-CCA EMISSION OBLIGATION ST 19,080,689
3 CURRENT PORTION-BENEFIT LIAB 14.082,143
4 CUSTOMER ACCOUNTS 9,720,576
5 ACCTS PAYABLE EXPENSE ACCRUAL-SC 5,979.564
6 MISC LIAB-MT LEASE PAYMENTS 5,912.000
7 ACCTS PAY-SOFTWARE LICENSES-ST 3,622.744
8 MISC LIAR-MARGIN CALL DEPOSIT 2,768.852
9 MISC LIAB-FOREST USE PERMITS 2.096,466
10 WORKERS COMP LIABILITY 1,930,165
11 MISC LIAB-FERC ADMIN FEE ACC 730,075
12 MISC LIAB-SUA JPMORGAN CHASE 568,946
13 ACCTS PAYABLE INVENTORY ACCRUALS-SC 553,930
14 CLEARING ACCOUNTS 396.745
15 MISC LIAB UNDER$250k 669.247
45 Total 99,744,896
FERC FORM No.2(12-96)
Page 268

This report is:
Name of Respondent: (1) An Original Date of Report Year/Period of Report
Avista Corporation End of.2023/Q4
(2)❑A Resubmission
Other Deferred Credits(Axourrt 253)
1 Report below the details called for concerning other deferred credits.
iFor any deferred credit being amortized,show the period of amortization.
3.Minor items(less than$250,000)may be grouped by classes.
Line her Deferred Credits Batenco at Beginning of Debit Contra DebitAmount Credits Satan at End of Year
No. (a) (ear Account
Description of Other (d) (e) (f)
1 Deferred Gas Exchange 1.406,250 495 5,625.000 5.625,000 1.406,250
2 Bills Pole Rentals 694.497 454 1.360.857 1.332,721 666,361
3 Defer Comp Active Execs 7.540.648 128 1,417.983 1,671.243 7,793,908
4 Unbilled Revenue 3.568,598 908 26,788,651 27,874.080 4,654,027
5 1.
Decoupling Deferred Credits 23,415,084 182.456.495 18.690,227 3.741,826 8,466,6B3
6 Reg Liability-COVID-19 Deferral 7,749,100 7,749.100
7 WA REC Deferrals 868.759 186.431 1,107,117 23B,358
B Misc.Deferred Credits 47.742 186,903,242 156.225 115.403 6.920
9 Timber Harvest 226,796 226,796
10 Other Def Cr-FISERV 791,667 903 416,667 495.702 670,702
11 Accts Pay-Software Licenses-LT 2,093,461 242 1,658,650 642.885 1,077,496
45 TOTAL 48.402.602 57,221,577 41.737.218 32,918,243
FERC FORM No.2(12-96)
Page 269

This report is:
Name of Respondent: ✓ YearlPeriod of Report:
Avista Corporation It)❑An Original Dale of Report: End af:2023f 04
(2)❑A Resubmission
FOOTNOTE DATA
(p)Concept.DescriplionOfOtherDeferredCredlts
PortisBC and Avista exchange volumes of gas on a firm delivery basis during different time periods.Amortization is recorded monthly every year.This contract ends April 2025-
(12)Concept:DescriptionOfOtherDeferredCredits
Washington and Idaho Decgupling orders for electric and natural gas thru March 31,2025.Oregon approved similar to Washington and Idaho beginning March 1,2016.Decoupling revenue detenals are
recognized during the period they occur,subject to certain limitations.Revenue is expected to be collected within 24 months of the deferral.
(g)Concept:DescriplionOfOlherDeferredCredits
Deferral of COVID-19 costs as per Idaho PUC Order No.34718,Oregon PUC Order No.20-401,Docket UM 2069 and WA UTC Order No.01,Dockets UE-200407 and UG-200400
(d)Concept:DescriptionOfOlherDefemedCradils
A Docket UE-190334,Schedule 9B.
(9)Concept DescriptionOfOtherDeferredCredlls
Other Deferred Credit-Fisery
(f)Concept DescriptionOfOtherDeferredCredits
Deferred Uability for Software licenses
FERC FORM No.2(12.96)
Page 269

Name of Respondent: This report is: Year/Period of Report:
(1)©An Original Dale of Report:
Avista Corporation End of:2023/Q4
(2)❑A Resubmission
Accumulated Deferred Income Taxes-Other Property(Account 282)
1.Report the informabon caned for twtovr concerning the respondents accounting for deferred income taxes relating to property not subject to accelerated amortization
2.Al Other(Specify).Include defame's relating to other income and deductions.
3.Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income lazes that the respondent
"'males Could be includea m the development of tunsd,dional recourse rates
Changes Changes Changes Changes
During Year During Year During Year
Balance at During Year Adjustments Adjustments Adjustments Adjustments
Account Amounts Amounts Amounts Balance at
Line Suhdlvlslons Beginning of Amounts Credited to Debited to Credited to Debits Debits Credits Credits End of Year
No Year Debited to Account No. Amount Account No. Amount
(a) (b) Account 410.1 Account Account Account (k)
411.1 410.2 411.2 (g) (h) (1) Q)
(c) (d) (a) M
1 Account 282
2 Electric 422,767.286 13,309,876 645,700 1823 3,767,273 439.196.735
3 Gas 152,279,809 2,154,316 1,414,058 182.3 4,017.114 157,037,181
4 Other(Define) 61,774,590 (5,499,651) 167.210 182.3 876,225 56.983.954
5 ITitot 4(rotal of lines 2 636,821,685 9.964,541 2,226,968 8.660.612 0 653.219,870
6 Other(Specify) 0 0
7 TOTALAcc 636,821,665 9,964,541 2.226.968 8,660,612 0 653,219,870
(Total of lines 5 1hru 6)hry
8 Classification of
TOTAL
9 Federal Income Tax 636,821,685 9.964.541 2,226,968 8,660,612 653,219,870
10 State Income Tax 0 0
11 Local Income Tax 0 0
FERC FORM No.2(REV 12-07)
Page 274

Name of Respondent: This report is: Dale of Report Year/Period of Report:
(1)0 An Original
Avista Corporation End of 2023104
(2)❑A Resubmission
Accumulated Deferred Income Taxes-Other(Account 283)
1.Report the information called for below concerning the respondents accounting for deferred income taxes relating to amounts recorded in Account 283.
2.At Other(Specify),include deferrals relating to other income and deductions.
3.Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent
estimates could be included in the development ofjurisdlctional recourse rates.
Changes Changes Changes
Changes
During Year During Year During Year
Balance at During Year Adjustments Adjustments Adjustments Adjustments
Account Amounts Amounts Amounts Balance at
Line Subdivisions Beginning of Debited to Amounts Debited to Credited to Debits Debits Account
Credits Credits End of Year
No. Year ccountdto Account No. Amount Account No. Amount
(a) (b) Account Account 411.1 Account Account (k)
410.1 410.2 411.2 (9) (h) (I) (j)
(°) I (d) (a) (f)
1 Account 283
2 Electric 46,111,868 5,624,777 796,200 96.298 19,353 1821254 861,711 50,155,679
3 Gas 29,349.984 129,174 8,267,349 1,093,165 4,940 1821254 166,602 22,133,532
4 Other(Define) 209,660,847 803,918 3.215.328 73.800 182/254 22,901,733 184,421.504
5 Total(Total of lines 2 285,122,699 6,557,869 12.278,877 1,263,263 24,193 23,930,046 256.710,715
thru 4)
6 Other(Specify)
7 TOTAL Account 285.122.699
(total of linesines 5 5 thru 6) 6.557,869 12,278,877 1,263.263 24,193 23,930.046 256.710,715
8 Classification of
TOTAL
9 Federal Income Tax 285,122,699 6,557,869 12,278.877 1,263,263 24,193 23,930,046 256,710,715
10 Slate Income Tax
11 Local Income Tax
FERC FORM No.2(REV 12-07)
Page 276

This report is:
Name of Respondent: (1)0 An Original Date of Report Year/Period of Report:
Avisla Corporation End of:2023/Q4
(2)❑A Resubmission
Other Regulatory Ltablltties(Account 254)
1.Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies(and not includable in other amounts)
2.For regulatory liabilities being amortized,show period of amortization in column(a).
3.Minor items(5%of the Balance at End of Year forAccount 254 or amounts less than$250,000,whichever is less)may be grouped by classes.
4.Provide in a footnote,for each line item,the regulatory citation where the respondent was directed to refund the regulatory liability(e.g.Commission Order,state commission order,court decision).
Written off Balance at
during Written off During Written off During
Line Description and Purpose of Other Balance at Beginning of Quarter/Period Period Amount Period Amount Deemed Credits End of
Regulatory Llabllltles Current quarfarlYaar Current
No. Account Refunded Non-Refundable
(a) (b) Credited (d) (a) (� quarternear
(c) (9)
1 Idaho Investment Tax Credit 10,036,667 2,933,191 0 7,105.476
2 Interest Rate Swaps 24,204,062 427,175 8,321,364 7,868,930 23,751,628
3 Nez Perce 462,284 22.008 440,276
4 Idaho Earnings Test 686,970 114.495 572,475
5 Decoupling Rebate 8,378,370 495.182 19,020,610 28,640,SB2 17.998,342
6 WA ERM 5,269,902 5,269,902 0 0
7 Deferred Federal ITC-Varies 7,538,104 333,802 0 7.204,302
8 Plant Excess Deferred 323,181,031 21,561,802 0 301.619,229
9 Reg Liability MDM System 678,843 678,843 0 0
10 DSM Tariff Rider 11,581,998 182,431,908 17,700,901 11,105,947 4.987,044
11 Low Income Energy Assistance 7,940,357 242,908 28,801.667 26.595,334 5.734,024
12 Reg Liability-OR Tax Strategy Deferral 1,263,006 254,407 757,068 43,628 569.566
13 Reg Liability-Tax Reform Amortization 184,460 407,431 50,873 5,718 139,305
14 Reg Liability-WA Rev Def of Power 971,669 990,053 18,384 0
Supply
15 Reg Liability-Energy Efficiency Assistance 986,890 254 285,347 13,055 714,59E
16 Reg Liability-COVID-19 Deferral 4,124,859 254,407 1,718,235 400,750 2,807,374
17 Reg Liability-Tax Customer Credit 107.138.114 190,410 60,737,909 9,853,658 56,253,663
18 CS2 Insurance Proceeds Deferral 804,403 254 0 62.834 867,237
19 Regulatory Liabilities-Other 9,669,668 190 0 1,277,935 11,147,603
20 Reg Liability-CCA 0 254 0 37,231,122 37.231,122
21 Insurance Balancing Account 0 182,407 14,256 29,110 14,854
22 Misc.Regulatory Liabilities 85,888 143,411 1.571,925 11561,634 75.597
45 Total 525,409,545 170,884,251 0 124,708.6271479,233,915
FERC FORM No.2(REV 12-07)
Page 278

This report is:
Name of Respondent: ,� YearfPeriod of Report
Avista Corporation (1)❑An Original Date of Report End of:20231 Q4
(2)❑A Resubmission
FOOTNOTE DATA
(p)Concept:DescriptionAndPurposeOfOtherRegulatoryLiabililies
Not amortized.
(¢)Concept:DescriptionAndPurposeOfOtherRegulatoryLiabilities
Mark-Io-Market gains and losses for interest rate swap derivatives.Upon settlement,amortization or Regulatory Assets and Liabilities as a component of interest expense over the term of the associated
debt
(p.)Concept DescriptionAndPurposeOfOlherRegulatoryLiabili0es
Decoupling rebates are recognized during the period they occur,subject to certain limitations.Rebates are returned to customers within 24 months of the deferral.
(d)Concept:DescdptionAndPurposeOfOtherRegulaloryL!abilities
IThe Washinglon Energy Recovery Mechanism allows Avista to periodically Increase or decrease electric rates.This accounting method tracks diffemnce,between actual power supply costs,net of
W.ho:esa!e sales and sates of fuel,and the amount included in base miss Avista files yearly on or before ApM 1 for prudence review by the commission.
W Concept:DescriptionAndPurposeOfOtherRegutaloryL!abilities
Oxon tTC-65 year amortization,ends 2077
Community Solar ITC-20 year amortization,ends 2035
Nine Mlle ITC-65 yew amortization,ends 2080
(f)Concept:DescdptonAndPurposeOfOtherRegulatoryLiabilities
Amortized over remain!ng book life of plant estimated 36 years.
(g)Concept:DescriptionAndPurposeOfOtherRegulatoryLiabilities
A Orders Dockets UE-190912 and UG-190920,Idaho Docket AVU-E-18-12 and AVU-G-1B-08,OR Order No.19�24.
(ti),Concept:DescriptionAndPurposeOfOtherRegulatoryLiabilities
INA Docket No UE-190912,UG-190920
ID Docket No AVU-E-18-12,AVU-G-18-08
OR RG 81.Docket No ADV 1063(Advice No.19-10-G)
(j)Concept:DescriptionAndPurposeOfOtherRegulatoryL!abilities
OR Docket No UM 2124.Deferral of associated state tax savin s-
0)Concept DescriptionAndPuryoseCfOtherRegulatoryLiabililies
WA Docket No.UG-170486
IID Docket No.AVU-E-23-01
(k)Concept:DescriptionAndPurposeOfCtherRegulaloryL!abilities
Deferred liability for over-collection of authorized power supply cost revenue from Washington retail customers.
(t)Concept:DescriptionAndPurposeOfOtherRegulatoryLiabllities
vista's contribution in the Energy Assistance Fund as per ID Settlement Stipulation Case#AVU-E-19-04
(M)Concept:DescriptionAndPurposeOfOtherRegulatoryL!abilities
Deferral of COVID-19 costs as per Idaho PUC Order No.34718,OR PUC Order No.20-401.Docket UM 2069 and WA UTC Order No.01,Dockets UE-200407 and UG-2e040B.
(D)Concept:DescriptionAndPurposeOfOtherRegulaloryLiabilitles
A Order 01,Dockets No UE-200895 and UG-200896,ID Case Nos.AVU-E-20-12 and AVU-G-20-07 Order No.34906,and OR Docket No UM 2124 Order No 21-131,
Accounting method change for federal income lax from normalization flow-through for Industry Director Directive No.5 mixed service costs and meters.
(g-)Concept:DescriptionAndPurposeOfOlherRegulaloryL!abilities
Insurance proceeds for failed transformer at Coyote Springs per WA Order UE-210893 Order Ol,
(R)Concept:DescriplionAndPurposeOFCtherRegulaloryL!abilities
State inome tax NOL carryforward will reverse over the period in which we are able to utilize the loss to offset taxable income on the ID,MT,and OR tax returns.
.(g)Concept:DescriplionAndPurposeOK)therRegulaloryL!abili0es
o defer costs of compliance with the Climate Commitment Act in accordance with WAC 480-100-203(3)and WAC 480-90-203 3-WA Docket No UG220603.
(r)Concept:DescriptionAndPurposeCfOtherRegulatoryLiabllities
fo defer costs above or below the baseline in accordance with Order No 10/04 Docket Nos UE-220053,UE-210854,and UG-220054.
C FORM No.2(RFV 12-07)
Page 278

This report is:
Name of Respondent: (1)0 An Original Date of Re rt: YeadPeriod or Report
Avista Corporation Report End of:2023/04
(2)❑A Resubmission
Gas Operating Revenues
1.Report below natural gas operating revenues for each prescribed account total,The amounts must be consistent with the detailed data on succeeding pages.
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(a).Include in columns(f)and(g)
revenues forAccounts 480-495.
4,If increases or decreases from previous year are not derived from previously reported figures,explain any inconsistencies in a footnote.
5.On Page 108,include 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.
Revenues for Revenuesfor Dekatherrn Dekatherm
Other Total Total of Natural of Natural
Transition
Transaction Revenues for Revenues for Other Operating Operating Gas Gas
Line Title of Account Costs and Costs and A and for GRI and ACA Revenues Revenues Revenues
Amount for Amount Amount
Take�or-Pay Takeor-Pay Amount for Amount for Amount for Amountfor Amount for
No. (a) Amount for Amount for Current Year Previous Year Current Year Previous Current Previous for for
Current Year Previous Year (d) (a) (� Year Year Year Current Previous
(h) (c) (g) (h) (1) Year Year
0) (k)
1 (480)Residential Sales I 325,631,612 2B4,451,821 325.631.612 294.451,821 22,566.453 24,245.248
2 Commercial and
Industrial Sales 181.362.883 150,394,400 181,362,883 150.394,400 16,379.078 16.683.100
Indus
3 (482)Other Sales to 0 0 0 0 0 0
Public Authorities
4 (483)Sales for Resale 68,247.032 136,750,007 68,247,032 136,750,007 27,083,664 28,525,973
5 nterdeparlmental Sales 441,326 506,375 441,326 506.375 41,323 61,769
Sales
6 (485)IMmoampany 0 0 0 0
Transfers
7 (487)Forfeited Discounts 0 0 0 0
8 Miscellaneous
Service Revenues 67.247 31.750 67,247 31,750
Service
(489.1)Revenues from
9 Transportation of Gas of tl 0 0 0 0 0
Others Through
Gathering Facilities
(489.2)Revenues from
10 Transportation of Gas of
Others Through 0 0 0 0 0 0
Transmission Facilities
(489.3)Revenues from
11 Transportation of Gas of Others Through 8,171,615 8,627,257 8,171,615 8,627.257 17,475,829 17,933,683
Distribution Facilities
12 (489.4)Revenues from
Storing Gas of Others 0 0 0 0 0 0
13 (490)Sales of Prod.Ext, 0 0 0 0
from Natural Gas
'(491)Revenues from
14 Natural Gas Proc.by 0 0 0 0
Others
15 (492)Incidental Gasoline
and Oil Sales 0 0 0 0
16 (493)Rent from Gas Property 12,000 11,791 12,000 11,791
17 (494)Intemaaartmomsl
Res 0 0 0 0
18 Other Gas
Revenues 35.532,787 4,939.464 35,532,787 4.939,464
R
19 Subtotal: 0 0 0 0 619,466,502 585,712,865 619,466,502 585,712,865
20 (496)(Less)Provision for
Rate Refunds 0 0 0 0
21 TOTAL 0 0 0 0 619,466,502 585,712,865 619,466,502 585,712,865
FERC FORM No.2(REV 12-07)
Page 300

This report is:
Name of Respondent (1)❑✓An Original Date of Report Year/Period of Report:
Avista Corporation End of:20231 Q4
(2)El Resubmission
Other Gas Revenues(Account 495)
Report below transactions of$250.000 or more included in Account 495,Other Gas Revenues.Group all transactions below$250,000 in one amount and provide the number of items.
Line No. Description of Transaction Amount(in dollars)
(a) (b)
1 Commissions on Sale or Distribution of Gas of Others
2 Compensation for Minor or Incidental Services Provided for Others
3 Profit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale
4 Sales of Stream,Water,or Electricity,including Sales or Transfers to Other Departments
5 Miscellaneous Royalties
6 Revenues from Dehydration and Other Processing of Gas of Others except as provided for in the Instructions to
Account 495
7 Revenues for Right and/or Benefits Received from Others which are Realized Through Research,Development,and
Demonstration Ventures
8 Gains on Settlements of Imbalance Receivables and Payables
9 Revenues from Penalties earned Pursuant to Tariff Provisions,including Penalties Associated with Cashout
SeltiemenLs
10 Revenues from Shipper Supplied Gas
11 Other revenues(Specify):
12 Misc Bills Revenue 470.863
13 CCAPJIowance Revenue 36,896,188
14 Deferred Exchange Revenue 5.625,000
15 Deferred Decoupling Revenue (7,520,456)
40 TOTAL 35,471,595
FERC FORM No.2(12-96)
Page 308

This report is:
Name of Respondent: (1)0 An Original YearlPeriod of Report,
Avista Corporation 9 Dale of Report: End of.20231 Q4 P
(2)❑A Resubmission
Gas Operation and Maintenance Expenses
Line Account Amount for Current Year Amount for Previous Year
No. (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 B1.Natural Gas Production and Gathering
6 Operation
7 750 Operation Supervision and Engineering 0 0
a 751 Production Maps and Records 0 0
9 752 Gas Well Expenses
0 0
10 753 Field Lines Expenses 0 0
11 754 Field Compressor Station Expenses 0 0
12 755 Field Compressor Station Fuel and Power 0 0
13 756 Field Measuring and Regulating Station Expenses
_ - o 0
14 757 Purification Expenses 0 0
15 758 Gas Well Royalties 0
0
16 759 Other Expenses 0 0
17 760 Rents
0 0
18 TOTAL Operation(Total of lines 7lhru 17) 0 0
19 Maintenance
20 761 Maintenance Supervision and Engineering 0 0
21 762 Mainlenance of Structures and Improvements 0 0
22 763 Mainlenance of Producing Gas Wells 0 0
23 764 Maintenance of Field Lines 0 0
24 765 Maintenance of Field Compressor Station Equipment 0 0
25 766 Maintenance of Field Measuring and Regulating Station Equipment 0 0
26 767 Maintenance of Purification Equipment 0 0
27 768 Maintenance of Drilling and Cleaning Equipment 0 0
28 769 Maintenance of Other Equipment 0 0
29 TOTAL Maintenance(Total of lines 20 lhru 28) 0 0
30 TOTAL Natural Gas Production and Gathering(Total of lines 16 and 29) 0 0
31 B2.Products Extraction
32 Operation
33 - 770 Operation Supervision and Engineering 0 0
34 771 Operation Labor 0
0
35 772 Gas Shrinkage 0
0
36 773 Fuel
0 0
37 774 Power
0 0
38 775 Materials 0 0
39 776 Operation Supplies and Expenses 0 0
40 777 Gas Processed by Others 0 0
41 778 Royalties on Products Extracted 0 0
42 779 Marketing Expenses 0
0
43 760 Products Purchased for Resale 0 0
44 781 Variation in Products Inventory 0 0
45 (Less)782 Extracted Products Used by the Utility-Credit 0 0
46 783 Rents
0 0
47 TOTAL Operation(Total of lines 33 lhru 46) 0 0
48 Maintenance
49 784 Maintenance Supervision and Engineering 0 0
50 785 Maintenance of Structures and Improvements 0 0
51 _766 Maintenance of Extraction and Refining Equipment 0 0
52 787 Maintenance of Pipe Lines 0 0
53 7118 Maintenance of Extracted Products Storage Equipment 0 0

54 789 Maintenance of Compressor Equipment 0 0
55 790 Maintenance of Gas Measuring and Regulating Equipment 0 0
56 791 Maintenance of Other Equipment 0 0
57 TOTAL Maintenance(Total of lines 49 thru 56) 0 0
58 TOTAL Products Extraction(Total of lines 47 and 57) 0 0
59 C Exploration and Development
60 Operation
61 795 Delay Rentals 0 0
62 796 Nonproductive Well Drilling 0 0
63 797 Abandoned Leases 0 0
64 798 Other Exploration 0 0
65 TOTAL Exploration and Development(Total of lines 61 thru 64) 0 0
66 D Other Gas Supply Expenses
67 Operation
68 800 Natural Gas Well Head Purchases 0 0
69 800.1 Natural Gas Well Head Purchases,Intracompany Transfers 0 0
70 801 Natural Gas Field Line Purchases 0 0
71 802 Natural Gas Gasoline Plant Outlet Purchases 0 0
72 803 Natural Gas Transmission Line Purchases 0 0
73 804 Natural Gas City Gate Purchases 287,111,521 360.823.227
74 804.1 Liquefied Natural Gas Purchases 0 0
75 805 Other Gas Purchases 0 0
76 (Less)805.1 Purchases Gas Cost Adjustments (5,546,259) 29,908.569
77 TOTAL Purchased Gas(Total of lines 68 thru 76) 292,657,760 330.914.658
78 806 Exchange Gas 0 0
79 Purchased Gas Expenses
80 807 1 Well Expense-Purchased Gas 0 0
61 807.2 Operation of Purchased Gas Measuring Stations 0 0
82 807 3 Maintenance of Purchased Gas Measuring Stations 0 0
63 807.4 Purchased Gas Calculations Expenses 0 0
84 807.5 Other Purchased Gas Expenses 0 0
85 TOTAL Purchased Gas Expenses(Total of lines 80 thru 84) 0 0
66 80B.1 Gas Withdrawn from Storage-Debit 36,449,990 47.412,672
B7 (Less)808.2 Gas Delivered to Storage-Credit 25,933,582 56,596.703
BB 609 1 Withdrawals of Liquefied Natural Gas for Processing-Debit 0 0
69 (Less)809.2 Deliveries of Natural Gas for Processing-Credit 0 0
90 Gas used in Utility Operation-Credit
91 810 Gas Used for Compressor Station Fuel-Credit 0 0
92 811 Gas Used for Products Extraction-Credit 597,452 1,153.772
93 812 Gas Used for Other Utility Operations-Credit 0 0
94 TOTAL Gas Used in Utility Operations-Credit(Total of lines 91 thru 93) 597.452 1,153,772
95 813 Other Gas Supply Expenses 46,258.884 1.796,463
96 TOTAL Other Gas Supply Exp_(Total of lines 77,78,85,86 thru 89,94,95) 348,835,620 322.373,318
97 TOTAL Production Expenses(Total of lines 3,30,5B,65,and 96) 348.835,620 322.373,318
9B 2.NATURAL GAS STORAGE,TERMINALING AND PROCESSING EXPENSES
99 A.Underground Storage Expenses
100 Operation
101 814 Operation Supervision and Engineering 0 (3)
102 815 Maps and Records 0 0
103 816 Wells Expenses 0 0
104 817 Lines Expense 0 0
105 818 Compressor Station Expenses 0 0
106 619 Compressor Station Fuel and Power 0 0
107 _ 820 Measudng and Regulating Station Expenses 0 0
108 8.21 Purification Expenses 0 0
109 822 Exploration and Development 0 0
110 823 Gas Losses 0 0
ill 824 Other Expenses 1.035,406 931.044

112 825 Storage Well Royalties 0 0
113 826 Rents 0 0
114 TOTAL Operation(Total of lines of 101 thru 113) 1,035,406 931.041
115 Maintenance
116 830 Mainlenanra;.p—Nion and Engineering 0 0
117 831 Maintenance of Structures and Improvements 0 0
118 832 Maintenance of Reservoirs and Wells 0 0
119 833 Maintenance of Lines 0 0
120 834 Maintenance of Compressor Station Equipment 0 0
121 835 Maintenance of Measuring and Regulating Station Equipment 0 0
122 836 Maintenance of Purification Equipment 0 0
123 837 Maintenance of Other Equipment 2,107,953 2,253,989
124 TOTAL Maintenance(Total of lines 116 thru 123) 2.107,953 2.253,989
125 TOTAL Underground Storage Expenses(Total of lines 114 and 124) 3,143,359 3,185,030
126 B.Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineering 0 0
129 841 Operation Labor and Expenses 0 0
130 842 Rents 0 0
131 842.1 Fuel 0 0
132 842 2 Power 0 0
133 842.3 Gas Losses 0 0
134 TOTAL Operation(Total of lines 128 Ihru 133) 0 0
135 Maintenance
136 843 1 Maintenance Supervision and Engineering 0 0
137 843 2 Maintenance of Structures 0 0
138 843 3 Maintenance of Gas Holders 0 0
139 843 4 Maintenance of Purification Equipment 0 0
140 843.5 Maintenance of Liquefaction Equipment 0 0
141 843.6 Maintenance of Vaporizing Equipment 0 0
142 843.7 Maintenance of Compressor Equipment 0 0
143 843 8 Maintenance of Measuring and Regulating Equipment 0 0
144 843 9 Maintenance of Other Equipment 0 0
145 TOTAL Maintenance(Total of lines 136 Ihm 144) 0 0
146 TOTAL Other Slorege Expenses(total of lines 134 and 145) 0 0
147 C.Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering 0 0
150 844.2 LNG Processing Terminal labor and Expenses 0 0
151 844.3 Liquefaction Processing labor and Expenses 0 0
152 844.4 Liquefaction Transportation Labor and Expenses 0 0
153 844 5 Measuring and Regulating Labor and Expenses 0 0
154 844.6 Compressor Station Labor and Expenses 0 0
155 844.7 Communication System Expenses 0 0
156 844.8 System Control and Load Dispatching 0 0
157 845.1 Fuel 0 0
156 845.2 Power 0 0
159 845.3 Rents 0 0
160 945.4 Demurrage Charges 0 0
161 (less)845.5 Wharfage Receipts-Credit 0 0
162 845.6 ProcessingUquefied or Vaporized Gas by Others 0 0
163 846.1 Gas Losses 0 0
164 846 2 Other Expenses 0 0
165 TOTAL Operation(Total of lines 1491hru 164) 0 0
166 Maintenance
167 94.7.1 Maintenance Supervision and Engineering 0 0
168 847 2 Maintenance of Structures and Improvements 0 0
169 647.3 Maintenance of LNG Processing Terminal Equipment 0 0

170 847.4 Maintenance of LNG Transportation Equipment 0 0
171 847.5 Maintenance of Measuring and Regulating Equipment 0 0
172 847.6 Maintenance of Compressor Station Equipment 0 0
173 847 7 Maintenance of Communication Equipment 0 0
174 847.8 Maintenance of Other Equipment 0 0
175 TOTAL Maintenance(Total of lines 167 thru 174) 0 0
176 TOTAL Liquefied Nat Gas Terminating and Proc Exp(Total of lines 165 and 175) 0 0
177 TOTAL Natural Gas Storage(Total of lines 125,146,and 176) 3,143.359 3,185,030
178 3.TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering 0 0
161 851 System Control and Load Dispatching 0 0
182 652 Communication System Ex nses 0 0
183 853 Compressor Station Labor and Expenses 0 0
184 854 Gas for Compressor Station Fuel 0 0
185 855 Other Fuel and Power for Compressor Stations 0 0
186 856 Mains Expenses 0 0
187 857 Measuring and Regulating Station Expenses 0 0
188 650 Transmission and Compression of Gas by Others 0 0
189 859 Other Expenses 0 0
190 860 Rents 0 0
191 TOTAL Operation(Total of lines 160 lhru 190) 0 0
192 Maintenance
193 861 Maintenance Supervision and Engineering 0 0
194 862,Maintenance of Structures and Improvements 0 0
195 863 Maintenance of Mains 0 0
196 864 Maintenance of Compressor Station Equipment 0 0
197 865 Maintenance of Measuring and Regulating Station Equipment 0 0
198 866 Maintenance of Communication Equipment 0 0
199 867 Maintenance of Other Equipment 0 0
200 TOTAL Maintenance(Total of lines 193 Ihru 199) 0 0
201 TOTAL Transmission Expenses(Total of lines 191 and 200) 0 0
202 4.DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 3,333,244 3,506,427
205 871 Distribution Load Dispatching 0 0
206 872 Compressor Station Labor and Expenses 0 0
207 873 Compressor Station Fuel and Power 0 0
208 874 Mains and Services Expenses 10,210,439 6,833,128
209 875 Measuring and Regulating Station Expenses-General 253,322 321,528
210 676 Measuring and Regulating Station Expenses-Industrial 20,590 7,256
211 B77 Measuring and Regulating Station Expenses-City Gas Check Station 91,98E 74,155
212 878 Meter and House Regulator Expenses 739,668 1.016,919
213 B79 Customer Installations Expenses 9,861,398 3,207,078
214 880 Other Expenses 5,244,257 3,283,339
215 881 Rents (1,461) (10,147)
216 TOTAL Operation(Total of lines 2041hru 215) 29,753,445 18.239,683
217 Maintenance
218 885 Maintenance Supervision and Engineering 96,313 66,321
219 886 Maintenance of Structures and Improvements 0 0
220 887 Maintenance of Mains 1,670,494 2,119.174
221 BBB Maintenance of Compressor_Station Equipment 0 0
222 889 Maintenance of Measuring and Regulating Station Equipment-General 650.541 719,497
223 890 Maintenance of Mess.and Reg.Station Equipment-Industrial 60,613 59,278
224 891 Maintenance of Meas.and Reg.Station Equip-City Gale Check Station 145.290 202,013
225 892 Maintenance of Services 1.897.884 2,159,017
226 893 Maintenance of Meters and House Regulators 2,469.855 3,028,150
227 894 Maintenance of Other Equipment 631.912 422,064

228 TOTAL Maintenance(Total of lines 218 thru 227) 7.622,902 8,775,514
229 TOTAL Distribution Expenses(Total of lines 216 and 228) 37,376.347 27,015,197
230 5.CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 901 Supervision 124,466 119.956
233 902 Meter Reading Expenses 613,160 724.640
234 903 Customer Records and Collection Expenses 8,017,053 7,698.054
235 904 Uncollectible Accounts 1,747,971 20.023
236 905 Miscellaneous Customer Accounts Expenses 255,262 238,05E
237 TOTAL Customer Accounts Expenses(Total of lines 232[him 236) 10,757.912 8,800,729
238 6.CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision 0 0
241 908 Customer Assistance Expenses 22,364.969 20,063.471
242 90.9 Informational and Instructional Expanses 786.208 882,657
243 910 Miscellaneous Customer Service and Informational Expenses 210.546 114.436
244 TOTAL Customer Service and Information Expenses(Total of lines 240 thru 243) 23,361.723 21.060.564
245 7.SALES EXPENSES
246 Operation
247 911 Supervision 0 0
248 912 Demonstrating and Selling Expenses 260 0
249 913 Advertising Expenses 0 0
250 916 Miscellaneous Sales Expenses (5) 431
251 TOTAL Sales Expenses(Total of lines 2471hru 250) 255 431
252 B.ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries 13,189,8118 12,185.266
255 921 Office Supplies and Expenses 1,667,382 1,751.120
256 (Less)922 Adminislr-alive Expenses Transferred-Credit 19,248 17,277
257 923 Outside Services Employed 6,089,644 5,477,135
258 924 Property Insurance 964,898 811,113
259 925 Injuries and Damages 2,758,757 2,472,303
260 926 Employee Pensions and Benefits 11,106,187 13,942.568
261 927 Franchise Requirements 0 0
262 928 Regulatory Commission Expenses 2,634,410 2,037,286
263 (Less)929 Duplicate Charges-Credit 0 0
264 930,1 General Advertising Expenses 15 (5,308)
265 930.2Miscellaneous General Expenses 2,496,206 2,387,723
266 931 Rents 215,230 173,076
267 TOTAL Operation(Total of lines 254 thru 266) 41,303.369 41.215,007
268 Maintenance
269 932 Maintenance of General Plant 5,542,623 5,744,286
270 TOTAL Admintslrative and General Expenses(Total of lines 267 and 269) 46,845,992 46,959,293
271 TOTAL Gas O&M Expenses(Total of lines 97,177,201,229,237,244,251,and 270) 470,321,208 429,394,562
FERC FORM No.2(12.96)
Page 317

This report is:
Name of Respondent:
(1)❑✓An Original Dale of Report End of,202 1 Report
Avisla Corporation End of:20231 Q4
(2)❑A Resubmission
Gas Used in Utility Operations
1.Report below details of credits during the year to Accounts 810,811,and 812.
2.If any natural gas was used by the respondent for which a charge was not made to the appropriate operating expense or other account,list separately in column(c)the Dth of gas used,omitting
entries in column(d).
Line Purpose for Which Gas Was Used Account Charged Natural Gas Gas Used Dth Natural Gas Amount of Credit(in
No. (a) (b) (c) dollars)
(d)
1 810 Gas Used for Compressor Station Fuel-Credit 1.905,858 0
2 811 Gas Used for Products Extraction-Credit -39,381,019 597,452
3 Gas Shrinkage and Other Usage in Respondent's Own Processing-
Credil
4 Gas Shrinkage,etc.for Respondent's Gas Processed by Others-Credit
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total 41.286.877 597,452
FERC FORM No.2(12-95)
Page 331

Name of Respondent Thls report is:
(1)®An Original Date of Report Year/Period of Report:
Avlsla Corporation End of.2423/04
(2)El Resubmission
FOOTNOTE DATA
(a)Conoept 0uant7lyOMaturalGasDelivemdByRespondentGasUsedForPmductsExtmction
Represents the amount of processed gas run through the Want.
FERC FORM No.2(12.96)
Page 331

This report is:
Name of Respondent: (1) An Original Date of Report: YearlPeriod of Report
Avista Corporation End of:20231 O4
(2)❑A Resubmission
Other Gas Supply Expenses(Account 813)
1.Report other gas supply expenses by descriptive tides that clearly indicate the nature of such expenses.Show maintenance expenses,revaluation of monthly encroachments recorded in Account
1174,and losses on settlements of imbalances and gas losses not associated with storage separately.Indicate the functional classification and purpose of property to which any expenses relate
List separately items of$250,000 or more.
Line No. Description Amount(In dollars)
(a) (b)
1 Gas Resource Management Labor 1,176,409
2 Gas Resource Management Overhead 294,444
3 Gas Resource Management Other Expenses(professional services,travel,transportation,supplies,training) 165.000
4 Regulatory Affairs Other Expenses(Gas Technical Institute) 179,147
5 Climate Commitment Act Obligations 44,443.884
25 Total 46,258,884
FERC FORM No.2(12-96)
Page 334

This report is:
Name of Respondent: (1)®An Original Date of Re rt YearlPeriod of Report:
Avista Corporation po End of.2023104
(2)❑A Resubmission
Miscellaneous General Expenses(Account 9302)
t.Provide tho information requested below on misceltaneous genera!expenses.
Other
2.For her Expenses,show the(a)purpose,(b)recipient and(c)amount of such items.List separately amounts of$250.000 or more however,amounts less than$250,000 may be grouped if the
number of Items of so grouped is shown.
Line No. Description Amount
(a) (b)
1 Industry association dues. 611,891
2 Experimental and general research expenses
2a a.Gas Research Institute(GRI)
2b b.Other
3 Publishing and distributing information and reports to stockholders,trustee,registrar,and transfer agent fees and 293,643
expenses,and other expenses of servicing outstanding securities of the respondent
4 Board of Director Activities 749,459
5 Education,Information&Training 288,552
6 Community Relations 215.113
7 Misc Employee Expenses 47,719
8 Misc Legal,Professional&General Services 78,810
9 Misc Transportation 82,848
10 Other Misc Expenses<$5,000 2.635
11 Misc.Labor 125.536
25 TOTAL
2,496,206
FERC FORM No.2(12-96)
Page 335

Name of Respondent: This report is: Dale of Report. Year/Period of Report:
(1)9An Original
Avista Corporation End of:2023104
(2)❑A Resubmission
Depreclatlon,Depletion and Amortization of Gas Plant(Accts 403,404.1,404.2,404.3,405)(Except Amortization of Acqufsltion Adjustments)
1.Report in Section A the amounts of depreciation expense,depletion and amorlization for the accounts indicated and classified according to the plant functional groups shown.
2.Report In Section B.column(b)all depreciable of amonizable plant balances to which retos am applied and show a composde total.(If more desirable,report by plant account,subaceounl or
functional classifications other than those pre-pnMed In column(a).Indicate in a footnote the manner in wMch column(b)balances are obtained.If average balance$am used,state the method of
averaging used.For column(c)report available Information for each plant functional classification listed in column(a),If composite depreciation accounting is used,report available Information
called for in columns(b)and(c)on this basis.Where the unitof-production method is used to delermino depreciation charges,show in a footnote any revisions made to estimated gas reserves.
3.If provisions for depreciation were made during the year in addition to depreciation provided by appfication of reported rates,slate in a footnote the amounts and nature of the provisions and the
plant items to which related.
4.Add rows as necessary to completely report all data.Number the additional rows in sequence as 2,01.2.02,3-01,3.02,etc.
SottionA.-SurnaryolDeproulal{on.Depletion,and Amortization Charges i
Amortization and Amortization of Amortization
Amortizatfan Depletion of Amortization of
Depreclatlon Underground of Other Gas
Expense for Asset Producing Natural Other Llmlted- Total(b to
Line Functional Classification Expense(Account CRetirement osts Gas
Land Storage Land and Plant Plant
Land ntNo. (a) b') Rights term Gas
(A 5'
(Accunt40 ) Rights (Accou (Account 404.3) (�
(c) 4041) 4
d) (a)
M (9)
1 Intangible plant 260,280 260,280,
2 Production plant,manufactured gas
3 Production and Gathering Plant
4 Products extraction plant
5 Underground Gas Storage Plant 896,739 896,739
(footnote details)
6 Other storage plant
7 Base load LNG lenninaling and
processing plant
8 Transmission Plant
9 Distribution plant 35,293,681 35,293.681
10 General Plant(footnote details) 1,709,189 1,709,189
11 Common plant-gas 7,439,661 15,241,072 22.680.733
12 Total 45.339,270 15.501,352 60,840,62.2
FERC FORM No.2(12-96)
Page 336

Name of Respondent: This report is: Date of Re port Year/Period of Report:
(1)m An Original
Avista Corporation End of:2023104
(2)❑A Resubmission
Depreciation,Depletion and Amortization of Gas Plant(Accts 403,404.1,404.2,404.3,405)(Except Amortization of Acquisition Adjustments)
1.Report in Section A the amounts of depreciation expense,depletion and amortization for the accounts indxrated and classified according to the plant functional groups shown.
2.Report in Section B,column(b)all depreciable or amortizable plant balances to which rates are applied and show a composite total.(if more desirable,report by plant account,subaccount or
functional classifications other than those pre-printed in column(a).Indicate in a footnote the manner in which column(b)balances are obtained.If average balances are used,state the method of
averaging used.For column(c)report available information for each plant functional classification listed in column(a).If composite depreciation accounting is used,report available information
called for in columns(b)and(c)on this basis.Where the unit-of-production method is used to determine depreciation charges,show in a footnote any revisions made to estimated gas reserves.
3.It provisions for dopreciation were made during the year in addition to depreciation provided by applWtlbnofreported rates,state In a footnote the amounts are nature of the provisions and 00
plant items to which related.
4.Add rows as necessary to completely report all data.Number the additional rows in sequence as 2.01,2,02.3.01.3.02,etc.
Section B.Factors Used in Estimallng Daismistion Charges
Line Functional Classification Applied Depreciation or
No. a Plant Bates(in thousands) Amortization Rates(percent)
1 Production and Gathering Plant
2 Offshore(footnote details)
3 Onshore(footnote details)
4 Underground Gas Storage Plant(footnote details)
5 Transmission Plant
6 Offshore(footnote details)
7 Onshore(footnote details)
B General Plant(footnote details)
9
10
11
12
13
14
15
FERC FORM No.2(12-96)
Page 338

This report is:
Name of Respondent: Year/Period of Report:
Avisla Corporation (1)0 An Original Date of Report End of:2023104
(2)El A Resubmission
Particulars Conceming Certain Income Deductions and Interest Charges Accounts
Report the information specified below,in the order given,for the respective income deduction and interest charges accounts.
a.Miscellaneous Amortization(Account 425}Describe the nature of items included in this account,the contra account charged,the total of amortization charges for the year,and the period of
amortization.
b.Miscellaneous Income Deductions-Report the nature,payee,and amount of other income deductions for the year as required by Accounts 426.1,Donations;426.2,Life Insurance;426.3,Penalties;
426.4,Expenditures for Certain Civic,Political and Related Activities;and 426.5,Other Deductions,of the Uniform System of Accounts.Amounts of less than$250,000 may be grouped by classes
within the above accounts.
c.Interest on Debt to Associated Companies(Account 430}For each associated company that incurred interest on debt during the year,indicate the amount and interest rate respectively for(a)
advances on notes,(b)advances on open account,(c)notes payable,(d)accounts payable,and(a)other debt,and total interest.Explain the nature of other debt on which interest was incurred
during the year.
d.Other Interest Expense(Account 431)-Report details including the amount and interest rate for other interest charges incurred during the year.
Line No. Item Amount
(a) (b)
1 Account 425-Miscellaneous Amortization
2 Items under$250,000 5.616
3 TOTAL Account 425-Miscellaneous Amortization 5,616
4 Account 426.1-Donations
5 Items under$250,000 2,755,476
6 TOTAL Account 426.1-Donations 2.755,476
7 Account 426.2-Life Insurance
8 Officers Life Insurance 156,937
9 SERF 2,009,654
10 Officer Life rash value and interest-net 386,254
11 Items Under$250,000 10B,219
12 TOTAL Account426.2-Life Insurance 2,661,064
13 Account 426.3-Penalties
14 Items Under$250,000 25,450
15 TOTALAccount 426.3-Penalties 25,450
16 Account 426.4 Expenditures for Certain Civic,Political,and Related Activities
17 Items Under$250,000 1,775,518
18 Total Account 426.4-Expenditues for Certain Civic,Political,and Related Activities 1,775,51E
19 Account 426.5-Other Deductions
20 Executive Deferred Compensation 472,330
21 Items Under$250,000 937.971
22 TOTAL Account 426.5-Other Deductions 1,410,301
23 Account 430-Interest on Debt to Associated Companies
24 Avista Capital II(Long Tenn Debt)(Variable rate ranged from 6.64 to 6.55 percent) 2,503,671
25 TOTAL Account 430-Interest on Debt to Associated Companies 2,503,671
26 Account 431-Other Interest Expense
27 Interest on Electric Deferrals 2,087,182
28 Interest on Natural Gas Deferrals 1.245,416
29 Interest on ST Borrowings 17,947,850
30 Interest on South Lake CDA (354,295)
31 Interest on Transmissions Deposits 451,984
32 Items under$250,000 57,470
33 TOTALAmount 431-Other Interest Expense 21,435.607
FERC FORM No.2(12-96)
Page 340

This report!
Name of Respondent: (1) An Original Dale of Report YearlPeriod of Report
Avista Corporation End of:20231 Q4
(2)❑A Resubmission
Regulatory Commission Expenses(Account 928)
1.Report below details of regulatory commission expenses incurred during the current year(or in previous years,if being amortized)relating to formal cases before a regulatory body,or cases in
which such a body was a parry.
2.In column(b)and(c),indicate whether the expenses were assessed by a regulatory body or were otherwise incurred by the utility.
3.Show in column(k)any expenses incurred in prior years that are being amortized.List in column(a)the period of amortizalim
4.Identify separately all annual charge adjustments(ACA).
5.List in column(f),(g),and(h)expenses incurred during year which were charges currently to income,plant,or other accounts.
6.Minor items(less than$250,000)may be grouped.
Description(Furnish Expenses Incurred Expenses Expenses
Incurred Incurred Incurred Deferred
name of regulatory Deferred In During Amortized
During During During Amortized in
commission or rise Assessed by Total Account Year During
Expenses of Year Year Year During Acwunt
Line the docket or case Regulatory Expenses to Beginning
at Charged Year
Utility Charged Charged Deferred Year 182.3
No. number and a Commission Date Beginning of Currently Contra
description of the (b) (c) (d) Year Currently To Currently to Account Amount End of
To To Account Year
Department A N unt Amount 182.3 GI �)
(I)
(1) (9) (h) fl
Federal Energy
Regulatory
Commission-
Charges include
1 annual fee and license fees for the 3,651,398 200,949 3,852.347 Electric 928 3,852,347 0
Spokane River
Project,the Cabinet
Gorge Project and the
Noxon Rapids Project
Washington Utilities
2 and Transportation 0 0
Commission
Electric-Includes
3 annual fee and 2,376,954 488,941 2.865,895 Electric 928 2,665,895 1,264,363 407 1.264,383
various other electric
dockets
Gas Imdud¢s annual
4 lee and various other 887,457 143,367 1,030,824 Gas 928 1,030,824 571.217 407 571.217
natural gas dockets
5 Idaho Public Utilities 0
Commission 0
Electric-Includes
annual fee and
6 various other electric 570,031 312,522 890,553 Electric 928 890,553 0
dockets
Gas-Includes annual
7 fee and various other 179,872 71.625 251,497 Gas 928 251,497 0
natural gas dockets
Public Utility
8 Commission of 0 0
Oregon
Includes annual fees
9 and various other 903,979 306.869 1,210,848 98,369 Gas 928 1,210,848 100,648 407 119,201 79,816
natural gas dockets
10 Not directly assigned 778.751 778,751 Electric 928 778,751 0
Electric
11 Not directly assigned 341.241 341,241 Gas 928 341.241 0
Natural Gas
25 TOTAL 8,577.691 2,644,265 11,221.956 98,369 11,221,956 1,936,248 119,201 1,915,416
FERC FORM No.2(12-96)
Page 350

This report is:
Name of Respondent: (1)RI An Original Date of Report YearfPeriod of Report,
Avista Corporation End of:20231 Q4
(2)❑A Resubmission
Employee Pensions and Benefits(Account 926)
1.Report below the items contained in Account 926,Employee Pensions and Benefits
Line No. Expense Amount(in dollars)
(a) (b) __
1 Pensions-defined benefit plans 9,327,324
2 Pensions-other
3 Post-retirement benefits other than pensions(PBOP) 4.464,398
4 Post-amployment benefit plans
5 Health Insurance and Benefits 33,752.657
6 401(K)Savings Plan 15,716,073
7 Employee Education 1,965,811
8 Other 763.401
9 Allocated to Electric and other expense accounts (54,B83,477)
40 Total 11,106,187
FERC FORM No.2(NEW 12-07)
Page 352

This report is:
Name of RespondenT. (1)0 An Original Dat Year/Period of Re
e of Report port:
Avista Corporation
(2)❑A Resubmission End of:20231 Q4
Distribution of Salaries and Wages
Report below the distribution of total satanes and wages for the year.Segregate amounts originally charged to clearing accounts to Utility Departments,Construction,Plant Removals and Other Accounts,
and enter such amounts in the appropnale lines and columns provided.Salaries and wages billed to the Respondent by an affiliated company must be assigned to the particular operating function(s)
relating to the expenses.
In determining this segregation of salaries and wages originally charged to clearing accounts,a method of approximation giving substantially correct results may be used.When reporting detail of other
accounts,enter as many rows as necessary numbered sequentially starting vnth 75.01,75.02,etc.
Line Classification Direct Payroll Distribution Payroll Billed by Affiliated Allocation of Payroll Charged Total
No. (a) (b) Com(cl panles for Clearing Accounts
(d) (e)
1 Electric
2 Operation
3 Production 15,180,372
15,180,372
4 Transmission 5,610,502
5,610,502
5 Distribution 12,299,941
12,299,941
6 Customer Accounts 6,507,117
6,507,117
7 Customer Service and Informational 422,600 422,600
6 Sales 0 0
9 Administrative and General 29,427,473 9,629,046 39,056,519
10 TOTAL Operation(Total of lines 3 thru 9) 69,448,005
9,629,046 79,077,051
11 Maintenance
12 Production 4,713.472 4,713,472
13 Transmission 1,001.293
1,001,293
14 Distribution 4,725,477
4,725,477
15 Administrative and General 0
0
16 TOTAL Maintenance(Total of lines 12 thru 15) 10.440,242 10,440,242
17 Total Operation and Maintenance
18 Production(Total of lines 3 and 12) 19,893,844 19,893,844
19 Transmission(Total of lines 4 and 13) 6.611,795 6.611,795
20 Distribution(Total of lines 5 and 14) 17.025,418 17,025.418
21 Customer Accounts(line 6) 6,507,117 6,507,117
22 Customer Service and Informational(line 7) 422.600 422,600
23 Sales(line 8) 0
0
24 Administrative and General(total of lines 9 and 15) 29,427,473 9,629.046 39,056,519
25 TOTAL Operation and Maintenance(Total of lines 18 thm 24) 79,888,247 9,629,046 89,517,293
26 Gas
27 Operation
28 Production-Manufactured Gas
29 Production-Natural Gas(Including Exploration and
Development)
30 Other Gas Supply 1,176.409
1,176,409
31 Storage,LNG Terminating and Processing
32 Transmission
0
33 Distribution 9,858,961
9,056,961
34 CustomerAccounts 3,068,460 3,088.460
35 Customer Service and Informational 288,019 288,019
36 Sales
37 Administrative and General 11.927,195 2.737,908 14,665,103
38 TOTAL Operation(Total of lines 28 Ihm 37) 26.339,044
- 2,737,908 29,076,952
39 Maintenance
40 Production-Manufactured Gas
41 Production-Natural Gas(Including Exploration and
Development)
42 Other Gas Supply
0
43 Storage,LNG Terminaling and Processing
44 Transmission 2,433,655 2,433,655
45 Distribution 3,689.066
3,689,066
46 Administrative and General
0
47 TOTAL Maintenance(Total of lines 40 Ihru 46) 6,122,721 6,122.721

49 Total Operation and Maintenance
50 Production-Manufactured Gas(total of lines 28 and
40)
51 Production-Natural Gas(Including Expl.and Dev.)
(II.29 and 41)
52 Other Gas Supply(Total of lines 30 and 42) 1,176.409 1,176.409
53 Storage,LNG Terminaling and Processing(Total of
II.31 and 43)
54 Transrmssion(Total of lines 32 and 44) 2.433,655 2.433,655
55 Distribution(Total of lines 33 and 45) 13.548,027 13.548,027
56 Customer Accounts(Total of line 34) 3,088,460 3,088,460
57 Customer Service and Informational(Total of line 35) 288,019 288,019
58 Sales(Total of line 36)
59 Administrative and General(rotal of lines 37 and 46) 11.927,195 2.737.908 14,665.103
60 Total Operation and Maintenance(Total of lines 50 32.461,765 2.737,906 35.199,673
lhru 59)
61 Other Utility Departments
62 Operation and Maintenance 0
63 TOTALALL Utility Dept.(Total of lines 25,60,and 62) 112,350.012 12,366,954 124,716,966
64 Utility Plant
65 Construction(By Utility Departments)
66 Electric Plant 53,228.480 8,231,597 61,460,077
67 Gas Plant 15,228,319 2,355,006 17.583,325
68 Other 0
69 TOTAL Construction(Total of lines 66 thru 68) 68,456,799 10,586,603 79,043,402
70 Plant Removal(By Utility Departments)
71 Electric Plant 2.754,050 219,243 2,973.293
72 Gas Plant 991,983 78.969 1,070.952
73 Other 0
74 TOTAL Plant Removal(Total of lines 71 lhru 73) 3,746,033 298.212 4,044,245
75.1 Stores Expense(163) 3,033.814 (3,033,814) 0
75-2 Preliminary Survey and Investigation(183) 0 0
75.3 Small Tool Expense(184) 5,526,184 (5,526,184) 0
75.4 Miscellaneous Deferred Debits(186) 1.274.251 1,274,251
75.5 Non-operating Expenses(417) 743,935 743,935
75.6 Retirement Bonus1SERPIHRA(226) 39,474 39,474
75-7 Other Income Deductions(426) 974,987 974,967
75.8 Employee Incentive Plan(232380) 12,261,080 (12.261,080) 0
75.9 DSM Tariff Rider(242600) 2.430.691 (2,430,691) 0
75.10 Incentive/Stock Compensation(238000) 250.528 250,528
75.11 Payroll Equalization Liability(242700) 29,517,696 29,517,696
76 TOTAL OIherAccounts 56,052.640 0 (23,251,769) 32,600,871
77 TOTAL SALARIES AND WAGES 240,605,484 0 0 240,605,484
FERC FORM No.2(REVISED)
Page 354

This report is:
Name of Respondent (1)❑✓An Original Dale of Report Year/Period of Report,
Avisla Corporation P End of.2023/04
(2)❑A Resubmission
Charges for Outside Professional and Other Consultative Services
1 Report the information specified below for all charges made during the year included in any account(including plant accounts)for outside consultative and other professional services.These
services include rate,management,construction,engineering,research,financial,valuation,legal,accounting,purchasing,advertising,labor relations,and public relations,rendered for the
respondent under written or oral arrangement,for which aggregate payments were made during the year to any corporation partnership,organization of any kind,or individual(other than for
sem"s as an employee or for payments made for medical and related services)amounting to more thin$250,000,including payments for legislative services,except those which should be
reported in Account 426.4 Expenditures for Certain Civic,Political and Related Activities.(a)Name of person or organization rendering services.(b)Total charges for the year.
2,Sum under a description'Other",all of the aforementioned services amounting to$250,000 or less.
3.Total under a description'Total",the total of all of the aforementioned services.
4.Charges for outside professonal and other consultative services provided by associated(affiliated)companies should be excluded from this schedule and be reported on Page 358,according to the
instructions for that schedule.
Line No. Description Amount(In dollars)
(a) N
1 MICHELS UTILITY SERVICES INC 23,033,035
2 VOLT MANAGEMENT CORP 20,653,229
3 NPL CONSTRUCTION CO 18,296,475
4 ASPLUNDH TREE EXPERT LLC 14,296,211
5 WILSON CONSTRUCTION COMPANY 10.606,127
6 TITAN ELECTRIC INC 8,507,436
7 INTERNATIONAL LINE BUILDERS INC 8,117.451
E ONE CALL LOCATORS LTD 5,705,412
9 MICHELS PACIFIC ENERGY INC 5,133,045
10 PERFECTION TRAFFIC CONTROL LLC 4,883,817
11 WRIGHTTREE SERVICE INC 4,531,415
12 BOUTEN CONSTRUCTION COMPANY 4,412,342
13 TRAFFIC CONTROL SERVICES LLC 4,258.665
14 KNIGHT CONSTRUCTION&SUPPLY INC 4,068,96B
15 IBM CORPORATION 3,253,062
16 POTELCO INC 3,212,994
17 GARCO CONSTRUCTION INC 3,132,140
18 BRENT WOODWARD INC 3,104.556
19 NAGARROINC 2,700,943
20 MAX J KUNEY COMPANY 2.520,346
21 CASCADE CABLE CONSTRUCTORS INC 2.498.894
22 COLEMAN ENVIRONMENTAL ENGINEERING INC 2.249,139
23 HEATH CONSULTANTS INCORPORATED 2.148,727
24 SPOKANE TRAFFIC CONTROL INC 1,966,18E
25 DELOITTE 1,926,400
26 TRAFFICORP 1,902,63E
27 HYDROMAX USA LLC 1,885,073
28 UTILITY SOLUTIONS PARTNERS LLC 1,797,645
29 SUNRISE ENGINEERING INC 1,719,717
30 LYDIG CONSTRUCTION INC 1.672,739
31 INTELLITECT
1,647,413
32 POWER ENGINEERS INC 1,598,593
33 CN UTILITY CONSULTING INC 1,576,741
34 PER BE GROUP INC 1.492,457
35 WALKER INDUSTRIES LLC 1.440,389
36 BLACK&VEATCH CORPORATION 1,333,466
37 POE ASPHALT PAVING INC 1,331,84E
38 POWER CITY ELECTRIC INC 1,326,151
39 ARBORMETRICS SOLUTIONS LLC 1.307,342
40 CURRY INC 1,292,416
41 ALDEN RESEARCH LABORATORY LLC 1,285,776
42 AAA SWEEPING LLC 1,260,952
43 FIRSTAMERICAN TITLE INSURANCE CO 1,260,628
44 SCHNABEL ENGINEERING LLC 1.205,251
45 COEUR D ALENE TRIBE 1,197,607
46 NEAL STRUCTURAL REPAIR LLC 1.176,983
g49
COLVICO INC 1.159,514
RESSA&SON CONSTRUCTION LLC 1,151,00E
ASSOCIATED ARBORISTS 1,089,835

50 FUJITSU NORTH AMERICA INC 1,009,401
51 COMMERCIAL GRADING INC 973,896
52 CARPIUSAINC 927,717
53 MCKINSTRY COMPANY LLC 847,101
54 INTEC SERVICES INC 812,174
55 PALOUSE POWER LLC 803,804
56 NV5 GEOSPATIAL INC 786.791
57 POWER PLAN INC 775,683
5B STANTEC CONSULTING SERVICES INC 737,387
59 DW EXCAVATING INC 724,279
60 GE RENEWABLES US LLC 689,566
61 LAND EXPRESSIONS 688,147
62 AVANTE PARTNERS 652,779
63 HILL INTERNATIONAL INC 626,553
64 CANNON HILL INDUSTRIES INC 625,799
65 GE PROLEC TRANSFORMERS INC 623,305
fib PAINE HAMBLEN LLP 618,507
67 D W POLEHOLE 605,775
68 FOUST FABRICATION CO 586,654
69 JENSENS TREE SERVICE INC 566.461
70 DXC TECHNOLOGY SERVICES LLC 548,707
71 POWER SYSTEMS CONSULTANTS INC 535,514
72 VENTURE SUM CORPORATION 514,152
73 AIDASH INC 510,867
74 COMMONWEALTH ASSOCIATES INC 509,658
75 UTILITY CONSTRUCTION INSPECTION LLC 504,130
76 IDAHO DEPT OF FISH&GAME 494.674
77 NEELBLUE TECHNOLOGIES CONSULTING INC 488,070
78 WEMCO INC 477,140
79 ACTALENT SERVICES LLC 452,457
80 KASCO OF IDAHO LLC 449,241
81 RANDALL DANSKIN ATTORNEYS 428,127
82 OPEN ENERGY SOLUTIONS INC 420,583
83 HICKEY BROTHERS RESEARCH LLC 416,447
84 GE ENERGY MANAGEMENT SERVICES LLC 416,245
85 LEDFORD CONSTRUCTION COMPANY 411,996
86 BILLS HEATING AND AIR CONDITIONING 407,662
87 HANNA&ASSOCIATES INC 407,364
88 CERIUM NETWORKS 401,885
69 BOYER LAND DEVELOPMENT INC 393,233
90 BIOMARK 390,822
91 PUGET SOUND ENERGY 386,263
92 DHISOFT SOLUTIONS 360,041
93 SLALOM INC 378,970
94 TAILORED SOLUTIONS LLC 378.201
95 BAKER BOTTS LLP 352,460
96 BARNHART CRANEAND RIGGING CO 350,520
97 NUVODIA LLC 347,427
98 TRANSFORMER TECHNOLOGIES LLC 345,952
99 COFFMAN ENGINEERS 342,151
100 WESTERN POWER POOL 336,267
101 GEODIGITAL INTERNATIONAL CORP 334.743
102 AVCO CONSULTING INC 331.280
103 NORTH WEST ELECTRIC SOLUTIONS LLC 322.880
104 LANDAU ASSOCIATES 321,910
105 ABSCO SOLUTIONS 320,506
106 7B BORING LLC 320,466
107 MESA PRODUCTS INC 318,690
108 COMPUNET INC 318,064 f

109 L&S ELECTRIC INC 316,386
110 PRO MECHANICAL SERVICES INC 293,319
111 WOODS CRUSHING&HAULING 289.160
112 ABREMOD LLC 286,875
113 CIRRUS DESIGN INDUSTRIES INC 284,g46
114 BRACEWELL LLP 278.579
115 RTI INTERNATIONAL 276,404
116 STOEL RIVES LLP 274,720
117 NORTH AMERICAN SUBSTATION SERVICES LLC 266.663
118 ABLE CLEAN UP TECHNOLOGIES INC 266.543
119 JIMMYS ROOFING 261.422
120 PRO BUILDING SYSTEMS INC 258.494
121 OTHER<$250,000 37,865.288
122 TOTAL
270,994,742
FERC FORM No.2(REVISED)
Page 357

This report is:
Name of Respondent: Year/Period of Report
Avista Corporation (1)0 An Original Date of Report End of:2023104
(2)❑A Resubmission
Transactions with Associated(Affiliated)Companies
1.Report below the information called for concerning all goods or services received from or provided to associated(affiliated)companies amounting to more than$250,000.
2.Sum under a description'Other",all of the aforementioned goods and services amounting to$250,000 or less.
3.Total under a description Total',the total of all of the aforementioned goods and services.
4.Where amounts billed to or received from the associated(affiliated)company are based on an allocation process,explain in a footnote the basis of the allocation.
Account(s)Charged
Line Description of the Good or Service Name of AssoctatedlAffillated Company Amount Charged or Credited
No. (a) (b) or Credited - -- (d)
(c)
1 Goods or Services Provided by Affiliated Company
19 TOTAL
20 Goods or Services Provided for Affiliated Company
21 Corporate Support Avista Development 146000 200,750
22 Corporate Support Avista Capital 146000 65.093
23 Corporate Support AELP 146000 34,020
24 Corporate Support AJT Mining 146000 1,561
25 Corporate Support Avista Edge 146000 160.199
40 TOTAL 461,623
FERC FORM No.2(NEW 12-07)
Page 3S6

Name of Respondent: This report is: Dale of Report YearlPeriod of Report:
(1)❑An Original
Avista Corporation End of 20231 Q4
(2)❑A Resubmission
Gas Storage Projects
1.Report injections and withdrawals of gas for all storage projects used by respondent
Llne Item Gas Belonging to Respondent(Dth) Gas Belonging to Others(Dth) Total Amount(Dth)
_ _ _ .. .
No. (a) (b) (c) (d)
STORAGE OPERATIONS(in Dth)
1 Gas Delivered to Storage
2 January 226,529 226.529
3 February 25,786 25,786
4 March 556,917 556,917
5 April 1,331.595 1.331,595
6 May 2,971,354 2,971.354
7 June 2,985,287 2,885.287
8 July 1,162,459 1,162,459
9 August 526,145 526,145
10 September 434,050 434.050
11 October 45,371 45,371
12 November 409,950 409,950
13 December 148,314 148,314
14 TOTAL(Total of lines 2 Ihru 13) 10,723,757 0 10.723,757
15 Gas Withdrawn from Storage
16 January 1,385,315 1,385.315
17 February 1,131,783 1,131.783
18 March 1,588,340 1,598.340
19 April 326,395 326,395
20 May 4,093 4,093
21 June 899 899
22 July 508,888 508,868
23 August 207,825 207,825
24 September 176.870 176,870
25 October 212,332 212,332
26 November 622,551 622,551
27 December 960.150 960,150
28 TOTAL(Total of lines 16 thru 27) 7,125,441 0 7,125,441
FERC FORM No.2(12-96)
Page 512

This report is:
Name of Respondent: (1)❑✓An Original Date of Report Year/Period of Report:
Avista Corporation End of:2023104
(2)❑A Resubmission
Gas Storage Projects
1.On line 4,enter the total storage capacity certificated by FERC.
2.Report total amount in Dth or other unit,as applicable on lines 2,3,4,7.If quantity is converted from Mcf to Dth,provide conversion factor in a footnote.
Line No. Item Total Amount
(a) (b)
STORAGE OPERATIONS
1 Tap or Working Gas End of Year 8.528,000
2 Cushion Gas(Including Native Gas) 7,730,660
3 Total Gas in Reservoir(rotal of line 1 and 2) 16,258,668
4 Certificated Storage Capacity
5 Number of Injection-Withdrawal Wells 50
6 Number of Observation Wells 32
7 Maximum Days'Withdrawal from Storage 150,023
B Date of Maximum Days'Withdrawal 01/31/2023
9 LNG Terrnmal Companies(in Dlh)
10 Numberof Tanks
11 Capacity of Tanks
12 LNG Volume
13 Received at"Ship Rail"
14 Transferred to Tanks
15 WBhdrawn from Tanks
16 "Boil OfP Vaporization Loss
FERC FORM No.2(12-96)
Page 513

This report is:
Name of Respondent: (1)0 An Original Dale of Report Year/Period of Report,
Avista Corporation p°
End aF.2023/Q4
(2)❑A Resubmission
Auxiliary Peaking Facilities
1 Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondent's system,such as underground storage projects,liquefied petroleum gas installations,gas
liquefaction plants,oil gas sets,etc.
2.For column(c),for underground storage projects,report the delivery capacity on February 1 of the heating season overlapping the year-end for which this report is submitted.For other facilities,
report the rated maximum daily delivery capacities.
3.For column(d),include or exclude(as appropriate)the cost of any plant used jointly with another facility on the basis of predominant use,unless the auxiliary peaking facility is a separate plant as
contemplated by general instruction 12 of the Uniform System of Accounts.
Was Facility
Maximum Daily Delivery Operated on Day
Line Location(o)Facility Typo of Facility Cost of Facility(in dollars) of Highest
a
No. - - -- _� Capacity of Facility Dth -- -
(c) (d) Transmission
Peak Dellvary7
(e)_
1 Chehalis,Washington Underground Natural Gas Storage Field 346,667 52,331,227 We
Washington&Idaho Supply
2 Chehalis,Washington Underground Natural Gas Storage Field Oregon 52.000 7,660,622 We
Supply
w
3 Chehalis,Washington Underground Natural Gas Storage Field Oregon 2.623 We
Supply
w
4 Rock Springs,Wyoming Underground Natural Gas Storage Field false
Washington&Idaho Supply
w
5 Rock Springs,Wyoming Underground Natural Gas Storage Field Oregon false
Supply
FERC FORM No.2(12.96)
Page 519

This report is:
Name of Respondent: (1) An Original Dale of Report Year/Period of Report:
Avista Corporation End of 20231 Q4
(2)❑A Resubmission
FOOTNOTE DATA
.(a)Concept:AuxiliaryPeakingFacilitiesTypeOfFacility
4vista is a participant in the facilities.not an owner and is charged a fee for demand deliverability and capacity.
.(b)Concept:AuxiliaryPeakingFacililiesTypeOfFacllity
vista does not have firm tights but has interruptible access io
.(g)Concept:AuxiliaryPeakingFacililiesTypeOfFacllity
4vista does not have firm rights but has interruptible access to it
FERC FORM No.2(12.96)
Page 519

This report is:
Name of Respondent Y /Peareriodf Re
port:
(1)El An Original Date of Report port'
Avista Corporation
End of:2023I O4
(2)ElA Resubmission
Gas Account-Natural Gas
1.The Purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent.
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 Din as reported in the schedules Indicated for the items of receipts and deliveries.
4-Enter in column(d)the respective quarter's Dth as reported in the schedules indicated for the items of receipts and deliveries.
5.Indicate in a footnote the quantifies of bundled sales and transportation gas and specify the line on which such quantities are isted,
6.If the respondent operates two or more systems which are not Interconnected,submit separate pages for this purpose.
7.Indicate by footnote the quantities of gas not subject to Commission regulation which did not incar FERC regulatory costs by showing(1)the local distribution volumes anotherjurisdictional p[pa!Inv
delivered to the local distribution company potion of the reporting pipeline(2)the quantifies that the report"pipeline transported or sold through its local distribution facilities or intrastate fac:imes
and which the reporting pipeline received through gathering facilities or Intrastate facilities,but not through any of the interstate portion of the reporting 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.
S.Indicate in a footnote the speck gas purchase expense axounl(s)and refaled to which the aggregate volumes reported on line No,3 relate.
9.Indicate in a footnote 11)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 quantifies of gas that are stored by the reporting pipeline during the reporting year which the reporting pipeline intends
to sell or transport in a future reporting yew,and(3)contact storage quantities.
10.Also indicate the volurrws of pipeline production field sales that are included In both the companys total sales figure and the Companys total transportation rigwe.Add additional information as
nocessary to the footnotes
Ref.Page No.of Current Three Months Ended
Line Item (FERC Form Nos.2/2- Total Amount of Dth Year to Date Amount of Dth Quarterly Onl
No. (a) A) (c) (d) Y
1 Name of System Avista Storage
2 GAS RECEIVED
3 Gas Purchases(Accounts 800-805) 70.594,330 18,742,554
4 Gas of Others Received for Gathering(Account 4B9 1) 303
5 Gas of Others Received for Transmission(Account 489 2) 305
6 Gas of Others Received for Distribution(Account 489.3) 301 17,475,829 4,913,097
7 Gas of Others Received for Contract Storage(Account 4B9 4) 307
8 Gas of Others Received for Production/Edrection/Processing
(Account 490 and 491)
9 Exchanged Gas Received from Others(Account 806) 328
10 Gas Received as Imbalances(Account 806) 326 21,814 68,609
Receipts of Respondent's Gas Transported by Others
71 (Account 85B) _ 332
12 Other Gas Withdrawn from Storage(Explain) (3,609,033) 1,180,675
13 Gas Received from Shippers as Compressor Station Fuel
14 Gas Received from Shippers as Lost and Unaccounted for
15 Other Receipts(Specify)(footnote details)
16 Total Receipts(Total of lines 31hru 15) 84,482,940 24,904,935
17 GAS DELIVERED
18 Gas Sales(Accounts 480-4B4) 66.070,518 19,375,123
19 Deliveries of Gas Gathered for Others(Account 489.1) 303
20 Deliveries of Gas Transported for Others(Account 489 2) 305
21 Deliveries of Gas Distributed for Others(Account 489.3) 301 16,506,564 4,583,143
22 Deliveries of Contract Storage Gas(Account 489.4) 307
23 Gas of Others Delivered for Production/EAracion/Processing
(Account 490 and 491)
24 Exchange Gas Delivered to Others(Account 806) 328
25 Gas Delivered as Imbalances(Account 806) 328
26 Deliveries of Gas to Others for Transportation(Account 858) 332
27 Other Gas Delivered to Storage(Explain)
28 Gas Used for Compressor Station Fuel 509 1,905.858 946.669
29 Other Deliveries and Gas Used for Other Operations
30 Total Deliveries(Total of lines 16 thru 29) 84.482.940 24,904,935
31 GAS LOSSES AND GAS UNACCOUNTED FOR
32 Gas Losses and Gas Unaccounted For
33 TOTALS
TXTotalan Deliveries,Gas Losses&Unaccounted For(Total of lines
an "32) 84,482.940 24,904,935
FERC FORM No.2(REV 01-11)
Page 520