Electric Jan 2024 - Mar 2024.pdf

RECEIVED
Wednesday, May 15, 2024 10:37:24 AM
IDAHO PUBLIC
UTILITIES COMMISSION
RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-1A AVISTA UTILITIES
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 16,044,125 8,202,963 7,841,162
Adjustments
Adjusted Net Operating Income (Loss) 16,044,125 8,202,963 7,841,162
E-APL Electric Net Rate Base 3,326,291,523 2,235,559,435 1,090,732,088
RATE OF RETURN 0.482% 0.367% 0.719%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers 1-01-2024 thru 01-31-2024 384,548 249,158 135,390
2 Percent 100.000% 64.792% 35.208%
E-OPS Direct Distribution Operating Expense 1-01-2024 thru 01-31-2024 2,934,002 1,795,467 1,138,535
3 Percent 100.000% 61.195% 38.805%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,233,265 88,025,167 10,503,123 4,704,975
Direct O & M Accts 901 - 935 71,769,262 48,332,811 15,977,494 7,458,957
Direct O & M Accts 901 - 905 Utility 9 Only 4,933,444 3,459,404 1,474,040 0
Adjustments 0 0 0 0
Total 179,935,971 139,817,382 27,954,657 12,163,932
Percentage 100.000% 77.704% 15.536% 6.760%
Direct Labor Accts 500 - 894 70,184,488 53,395,893 12,110,497 4,678,098
Direct Labor Accts 901 - 935 28,452,521 21,720,191 3,145,895 3,586,435
Direct Labor Accts 901 - 905 Utility 9 Only 5,320,240 3,750,140 1,570,100 0
Total 103,957,249 78,866,224 16,826,492 8,264,533
Percentage 100.000% 75.864% 16.186% 7.950%
Number of Customers at 788,366 410,798 270,130 107,438
Percentage 100.000% 52.107% 34.265% 13.628%
Net Direct Plant 4,431,484,674 3,313,443,980 746,529,039 371,511,655
Percentage 100.000% 74.771% 16.846% 8.383%
Total Percentages 400.000% 280.446% 82.832% 36.721%
7 Average (CD AA) 100.000% 70.112% 20.708% 9.180%
Page 2 of 5 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 14,581,563 0 10,070,421 4,511,142
Direct O & M Accts 901 - 935 22,667,120 0 15,453,013 7,214,107
Direct O & M Accts 901 - 905 Utility 9 Only 1,474,040 0 1,474,040 0
Total 38,722,723 0 26,997,474 11,725,249
Percentage 100.000% 0.000% 69.720% 30.280%
Direct Labor Accts 500 - 894 12,190,458 0 8,793,619 3,396,839
Direct Labor Accts 901 - 935 4,332,630 0 2,024,559 2,308,071
Direct Labor Accts 901 - 905 Utility 9 Only 1,570,100 0 1,570,100 0
Total 18,093,188 0 12,388,278 5,704,910
Percentage 100.000% 0.000% 68.469% 31.531%
Number of Customers at 377,568 0 270,130 107,438
Percentage 100.000% 0.000% 71.545% 28.455%
Net Direct Plant 1,102,026,774 0 731,821,367 370,205,407
Percentage 100.000% 0.000% 66.407% 33.593%
Total Percentages 400.000% 0.000% 276.141% 123.859%
8 Average (GD AA) 100.000% 0.000% 69.035% 30.965%
Page 3 of 5 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 98,526,243 88,025,167 10,501,076 0
Direct O & M Accts 901 - 935 64,314,645 48,332,811 15,981,834 0
Adjustments 0 0 0 0
Total 162,840,888 136,357,978 26,482,910 0
Percentage 100.000% 83.737% 16.263% 0.000%
Direct Labor Accts 500 - 894 65,350,087 53,395,893 11,954,194 0
Direct Labor Accts 901 - 935 25,394,208 21,720,191 3,674,017 0
Total 90,744,295 75,116,084 15,628,211 0
Percentage 100.000% 82.778% 17.222% 0.000%
Number of Customers at 680,928 410,798 270,130 0
Percentage 100.000% 60.329% 39.671% 0.000%
Net Direct Plant 4,005,453,112 3,273,631,745 731,821,367 0
Percentage 100.000% 81.729% 18.271% 0.000%
Total Percentages 400.000% 308.573% 91.427% 0.000%
9 Average (CD AN/ID/WA) 100.000% 77.144% 22.856% 0.000%
E-PLT Net Electric Distribution Plant-AMA 12-01-2023 thru 01-31-2024 1,621,829,869 1,117,148,481 504,681,388
10 Percent 100.000% 68.882% 31.118%
Book Depreciation 1-01-2024 thru 01-31-2024 12,842,648 8,729,240 4,113,408
11 Percent 100.000% 67.971% 32.029%
Page 4 of 5 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) -AMA 12-01-2023 thru 01-31-2024 3,721,771,823 2,488,120,309 1,233,651,514
12 Percent 100.000% 66.853% 33.147%
E-PLT Net Electric General Plant-AMA 12-01-2023 thru 01-31-2024 300,970,541 207,669,061 93,301,480
13 Percent 100.000% 69.000% 31.000%
Net Allocated Schedule M's -AMA 1-01-2024 thru 01-31-2024 -10,269,890 -6,880,881 -3,389,009
14 Percent 100.000% 67.001% 32.999%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 54,873,994 0 54,873,994 36,128,647 0 36,128,647 18,745,347 0 18,745,347
99 442200 Commercial - Firm & Int. 33,226,174 0 33,226,174 23,582,936 0 23,582,936 9,643,238 0 9,643,238
1 442300 Industrial 10,084,351 0 10,084,351 5,185,220 0 5,185,220 4,899,131 0 4,899,131
99 444000 Public Street & Highway Lighting 711,084 0 711,084 449,873 0 449,873 261,211 0 261,211
99 448000 Interdepartmental Revenue 179,106 0 179,106 146,014 0 146,014 33,092 0 33,092
99 499XXX Unbilled Revenue 1,852,322 0 1,852,322 400,772 0 400,772 1,451,550 0 1,451,550
TOTAL SALES TO ULTIMATE CUSTOMERS 100,927,031 0 100,927,031 65,893,462 0 65,893,462 35,033,569 0 35,033,569
1 447XXX Sales for Resale 0 34,192,070 34,192,070 0 22,047,047 22,047,047 0 12,145,023 12,145,023
TOTAL SALES OF ELECTRICITY 100,927,031 34,192,070 135,119,101 65,893,462 22,047,047 87,940,509 357033,569 12,145,023 47,178,592
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 12,064 0 127064 4,920 0 4,920 7,144 0 7,144
1 453000 Sales of Water & Water Power 0 51,833 517833 0 33,422 33,422 0 18,411 18,411
1 454000 Rent from Electric Property 503,053 21,799 524,852 2907764 14,056 304,820 212,289 7,743 220,032
1 454100 Rent from Trnsmission Joint Use 3,942 0 3,942 1,375 0 1,375 2,567 0 2,567
1 456XXX Other Electric Revenues 3,520,541 6,335,864 2,815,323 2,742,914 4,085,365 1,342,451 777,627 2,250,499 1,472,872
TOTAL OTHER OPERATING REVENUE 3,001,482 6,409,496 3,408,014 2,445,855 4,132,843 1,686,988 555,627 2,276,653 1,721,026
TOTAL ELECTRIC REVENUE 97,925,549 40,6017566 138,5277115 63,447,607 26,179,890 897627,497 34,477,942 14,421,676 48,899,618
Page 1 of 7 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 13,724 13,724 0 8,849 8,849 0 4,875 4,875
1 501 XXX Fuel 0 4,562,621 4,562,621 0 2,941,978 2,941,978 0 1,620,643 1,620,643
1 502000 Steam Expense 0 367,911 367,911 0 237,229 237,229 0 130,682 130,682
1 505000 Electric Expense 0 22,039 22,039 0 14,211 14,211 0 7,828 7,828
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 616,054 616,054 0 397,232 397,232 0 218,822 218,822
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense 102,187 0 102,187 0 0 0 102,187 0 102,187
MAINTENANCE
1 510000 Supervision & Engineering 0 29,155 29,155 0 18,799 18,799 0 10,356 10,356
1 511000 Structures 0 73,817 73,817 0 47,597 47,597 0 26,220 26,220
1 512000 Boiler Plant 0 434,654 434,654 0 280,265 280,265 0 154,389 154,389
1 513000 Electric Plant 0 64,417 64,417 0 41,536 41,536 0 22,881 22,881
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 506,755 506,755 0 326,756 326,756 0 179,999 179,999
TOTAL STEAM POWER GENERATION EXP 102,187 6,691,147 6,793,334 0 4,314,452 4,314,452 102,187 2,376,695 2,478,882
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 57,350 57,350 0 36,979 36,979 0 20,371 20,371
1 536000 Water for Power 0 94,540 94,540 0 60,959 60,959 0 33,581 33,581
1 537000 Hydraulic Expense (128,351) 280,610 152,259 (84,237) 180,937 96,700 (44,114) 99,673 55,559
1 538000 Electric Expense 0 527,449 527,449 0 340,099 340,099 0 187,350 187,350
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 134,656 134,656 0 86,826 86,826 0 47,830 47,830
1 540000 Rent 0 132,601 132,601 0 85,501 85,501 0 47,100 47,100
1 540100 MT Trust Funds Land Settlement Rents 494,834 0 494,834 323,473 0 323,473 171,361 0 171,361
MAINTENANCE
1 541000 Supervision & Engineering 0 36,705 36,705 0 23,667 23,667 0 13,038 13,038
1 542000 Structures 0 34,215 34,215 0 22,062 22,062 0 12,153 12,153
1 543000 Reservoirs, Dams, & Waterways 0 (22,339) (22,339) 0 (14,404) (14,404) 0 (7,935) (7,935)
1 544000 Electric Plant 0 191,650 191,650 0 123,576 123,576 0 68,074 68,074
1 545000 Miscellaneous Hydraulic Plant 0 57,118 57,118 0 36,830 36,830 0 20,288 20,288
TOTAL HYDRO POWER GENERATION EXP 366,483 1,524,555 1,891,038 239,236 983,032 1,222,268 127,247 541,523 668,770
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 49,249 49,249 0 31,756 31,756 0 17,493 17,493
1 547XXX Fuel 0 21,574,355 21,574,355 0 13,911,144 13,911,144 0 7,663,211 7,663,211
1 548000 Generation Expense 0 516,808 516,808 0 333,238 333,238 0 183,570 183,570
1 549XXX Miscellaneous Other Power Generation Op Exp 0 162,889 162,889 0 105,031 105,031 0 57,858 57,858
1 550000 Rent 0 6,351 6,351 0 4,095 4,095 0 2,256 2,256
MAINTENANCE
1 551000 Supervision & Engineering 0 34,873 34,873 0 22,486 22,486 0 12,387 12,387
1 552000 Structures 0 13,064 13,064 0 8,424 8,424 0 4,640 4,640
1 553000 Generating & Electric Equipment 0 158,049 158,049 0 101,910 101,910 0 56,139 56,139
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 339,716 339,716 1 0 219,049 219,049 0 120,667 120,667
TOTAL OTHER POWER GENERATION EXP 0 22,855,354 22,855,354 0 14,737,133 14,737,133 0 8,118,221 8,118,221
Page 2 of 7 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 1,124,055 54,637,454 55,761,509 0 35,230,230 35,230,230 1,124,055 19,407,224 20,531,279
1 556000 System Control & Load Dispatching 0 18,851 18,851 0 12,155 12,155 0 6,696 6,696
E-557 557XXX Other Expense 17,270,664 6,220,820 11,049,844 10,548,349 4,011,184 6,537,165 6,722,315 2,209,636 4,512,679
TOTAL OTHER POWER SUPPLY EXPENSE (16,146,609) 60,877,125 44,730,516 (10,548,349) 39,253,569 28,705,220 (5,598,260) 21,623,556 16,025,296
TOTAL PRODUCTION OPERATING EXP 15,677,939 91,948,181 76,270,242 10,309,113 59,288,186 48,979,073 5,368,826 32,659,995 27,291,169
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 183,746 183,746 0 118,479 118,479 0 65,267 65,267
1 561000 Load Dispatching 0 168,263 168,263 0 108,496 108,496 0 59,767 59,767
1 562000 Station Expense 0 36,056 36,056 0 23,249 23,249 0 12,807 12,807
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 20,571 20,571 0 13,264 13,264 0 7,307 7,307
1 565XXX Transmission of Electricity by Others 0 1,782,205 1,782,205 0 1,149,166 1,149,166 0 633,039 633,039
1 566000 Miscellaneous Transmission Expense 0 228,120 228,120 0 147,092 147,092 0 81,028 81,028
1 567000 Rent 0 4,657 4,657 0 3,003 3,003 0 1,654 1,654
MAINTENANCE
1 568000 Supervision & Engineering 0 24,974 24,974 0 16,103 16,103 0 8,871 8,871
1 569000 Structures 0 26,175 26,175 0 16,878 16,878 0 9,297 9,297
1 570000 Station Equipment 0 40,270 40,270 0 25,966 25,966 0 14,304 14,304
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 149 77,977 78,126 0 50,280 50,280 149 27,697 27,846
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 454 5,657 5,203 454 3,648 3,194 1 0 2,009 2,009
TOTAL TRANSMISSION OPERATING EXP 305 2,598,671 2,598,366 454 1,675,624 1,675,170 149 923,047 923,196
Page 3 of 7 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 1,377,775 2,619,459 3,997,234 989,835 1,689,027 2,678,862 387,940 930,432 1,318,372
E-DEPX Depreciation Expense-Transmission 60,280 1,968,488 2,028,768 43,670 1,269,281 1,312,951 16,610 699,207 715,817
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 98,468 98,468 0 63,492 63,492 0 34,976 34,976
99 403027 Colstrip Plant Adjustment-Depreciation (231,338) 0 (231,338) (169,915) 0 (169,915) (61,423) 0 (61,423)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 16,667 16,667 0 10,747 10,747 0 5,920 5,920
99 407327 Colstrip Reg. Asset Amortization 150,385 0 150,385 89,694 0 89,694 60,691 0 60,691
1 407333 Amortization of CDA Settlement Costs 0 2,727 2,727 0 1,758 1,758 0 969 969
1 407334 Amortization of EIM Deferral 29,130 0 29,130 0 0 0 29,130 0 29,130
99 407360 Amortization of CS2 & COLSTRIP O&M 90,523 0 90,523 0 0 0 90,523 0 90,523
1 407382 Amortization of CDA Settlement - Allocated 0 73,674 73,674 0 47,505 47,505 0 26,169 26,169
99 407395 Optional Renewable Power Revenue Offset 35,172 0 35,172 25,504 0 25,504 9,668 0 9,668
99 407405 Amortization of Boulder Park Write Off - Idaho (9,357) 0 (9,357) 0 0 0 (9,357) 0 (9,357)
99 407427 Colstrip Regulatory Deferral (265,999) 0 (265,999) (122,834) 0 (122,834) (143,165) 0 (143,165)
99 407434 EIM Deferred O&M (21,634) 0 (21,634) 0 0 0 (21,634) 0 (21,634)
99 407450/40749'Amortization of BPA Residential Exchange Credit (1,825,128) 0 (1,825,128) (1,197,028) 0 (1,197,028) (628,100) 0 (628,100)
99 407451 Deferral CEIP (184,788) 0 (184,788) (184,788) 0 (184,788) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M (276,247) 0 (276,247) 0 0 0 (276,247) 0 (276,247)
99 407494 Amortization of Schedule 98 REC Rev (629) 0 (629) (629) 0 (629) 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (701) (701) 0 (452) (452) 0 (249) (249)
E-OTX Taxes Other Than FIT--Prod & Trans 0 1,592,084 1,592,084 0 1,026,575 1,026,575 0 565,509 565,509
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 1,071,855 6,370,866 5,299,011 526,491 4,107,933 3,581,442 545,364 2,262,933 1,717,569
TOTAL PRODUCTION & TRANSMISSION EXPEN 16,750,099 100,917,718 84,167,619 10,836,058 65,071,743 54,235,685 5,914,041 35,845,975 29,931,934
Page 4 of 7 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 92,609 189,019 281,628 64,360 115,670 180,030 28,249 73,349 101,598
3 582000 Station Expense 79,034 24,772 103,806 64,612 15,159 79,771 14,422 9,613 24,035
3 583000 Overhead Line Expense 136,158 143,584 279,742 86,359 87,866 174,225 49,799 55,718 105,517
3 584000 Underground Line Expense 79,613 0 79,613 42,176 0 42,176 37,437 0 37,437
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense 824 0 824 824 0 824 0 0 0
3 586000 Meter Expense 170,484 3,376 173,860 135,174 2,066 137,240 35,310 1,310 36,620
3 587000 Customer Installations Expense 49,421 8,159 57,580 30,817 4,993 35,810 18,604 3,166 21,770
3 588000 Miscellaneous Distribution Expense 343,632 261,010 604,642 251,519 159,725 411,244 92,113 101,285 193,398
3 589000 Rent 0 16,041 16,041 0 9,816 9,816 0 6,225 6,225
MAINTENANCE:
3 590000 Supervision & Engineering 9,624 76,337 85,961 8,664 46,714 55,378 960 29,623 30,583
3 591000 Structures 11,481 504 11,985 9,845 308 10,153 1,636 196 1,832
3 592000 Station Equipment 15,535 6,940 22,475 15,004 4,247 19,251 531 2,693 3,224
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 1,866,933 (56) 1,866,877 1,030,143 (34) 1,030,109 836,790 (22) 836,768
3 594000 Underground Lines 44,452 0 44,452 25,922 0 25,922 18,530 0 18,530
3 595000 Line Transformers 18,727 0 18,727 17,282 0 17,282 1,445 0 1,445
3 596000 Street Light & Signal System Maintenance Exp 10,672 0 10,672 10,280 0 10,280 392 0 392
3 597000 Meters 470 0 470 470 0 470 0 0 0
3 598000 Miscellaneous Distribution Expense 4,331 20,399 24,730 2,015 12,483 14,498 2,316 7,916 10,232
TOTAL DISTRIBUTION OPERATING EXP 2,934,000 750,085 3,684,085 1,795,466 459,013 2,254,479 1,138,534 291,072 1,429,606
E-DEPX Depreciation Expense-Distribution 4,927,573 7,097 4,934,670 3,422,305 4,343 3,426,648 1,505,268 2,754 1,508,022
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 9,801 0 9,801 9,801 0 9,801 0 0 0
E-OTX Taxes Other Than FIT--Distribution 6,006,007 0 6,006,007 5,419,032 0 5,419,032 586,975 0 586,975
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 10,943,381 7,097 10,950,478 8,851,138 4,343 8,855,481 2,092,243 2,754 2,094,997
TOTAL DISTRIBUTION EXPENSES 13,877,381 757,182 14,634,563 10,646,604 463,356 11,109,960 3,230,777 293,826 3,524,603
Page 5 of 7 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 8,066 8,066 0 5,226 5,226 0 2,840 2,840
2 902000 Meter Reading Expenses 39,002 17,664 56,666 29,660 11,445 41,105 9,342 6,219 15,561
2 903XXX Customer Records & Collection Expenses 81,452 656,178 737,630 39,959 425,151 465,110 41,493 231,027 272,520
2 904000 Uncollectible Accounts 449,559 0 449,559 378,440 0 378,440 71,119 0 71,119
2 905000 Misc Customer Accounts 0 2,562 2,562 0 1,660 1,660 0 902 902
TOTAL CUSTOMER ACCOUNTS EXPENSES 570,013 684,470 1,254,483 448,059 443,482 891,541 121,954 240,988 362,942
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 3,784,504 19,349 3,803,853 3,330,672 12,537 3,343,209 453,832 6,812 460,644
2 909000 Advertising 775 15,405 16,180 633 9,981 10,614 142 5,424 5,566
2 910000 Misc Customer Service & Info Exp 0 8,390 8,390 0 5,436 5,436 0 2,954 2,954
TOTAL CUSTOMER SERVICE & INFO EXP 3,785,279 43,144 3,828,423 3,331,305 27,954 3,359,259 453,974 15,190 469,164
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 13 0 13 13 0 13 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 13 0 13 13 0 13 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 133,897 2,598,958 2,732,855 80,777 1,785,562 1,866,339 53,120 813,396 866,516
4 921000 Office Supplies & Expenses (1,211) 333,959 332,748 (1,213) 229,440 228,227 2 104,519 104,521
4 922000 Admin Exp Transferred--Credit 0 (9,666) (9,666) 0 (6,641) (6,641) 0 (3,025) (3,025)
4 923000 Outside Services Employed 48,905 1,081,122 1,130,027 42,496 742,763 785,259 6,409 338,359 344,768
4 924000 Property Insurance Premium 0 256,605 256,605 0 176,295 176,295 0 80,310 80,310
4 925XXX Injuries and Damages 961,764 729,299 1,691,063 644,477 501,050 1,145,527 317,287 228,249 545,536
4 926XXX Employee Pensions and Benefits 300,338 2,876,097 3,176,435 214,422 1,975,965 2,190,387 85,916 900,132 986,048
4 927000 Franchise Requirements 100 0 100 0 0 0 100 0 100
1 928000 Regulatory Commission Expenses 330,885 360,535 691,420 281,223 232,473 513,696 49,662 128,062 177,724
4 930000 Miscellaneous General Expenses 4,982 953,919 958,901 1,397 655,371 656,768 3,585 298,548 302,133
4 931000 Rents (6,720) 84,353 77,633 0 57,953 57,953 (6,720) 26,400 19,680
4 935000 Maintenance of General Plant 129,269 1,071,192 1,200,461 1 77,100 735,941 813,041 1 52,169 335,251 387,420
TOTAL ADMIN & GEN OPERATING EXP 1,902,209 10,336,373 12,238,582 1,340,679 7,086,172 8,426,851 561,530 3,250,201 3,811,731
Page 6 of 7 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 318,054 1,563,922 1,881,976 236,317 1,074,461 1,310,778 81,737 489,461 571,198
E-AMTX Amortization Expense-General Plant - 303000 0 24,863 24,863 0 17,055 17,055 0 7,808 7,808
E-AMTX Amortization Expense-Miscellaneous IT Intangible 166,246 3,736,253 3,902,499 166,246 2,566,918 2,733,164 0 1,169,335 1,169,335
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 35,202 35,202 0 24,185 24,185 0 11,017 11,017
99 407229 Idaho Earnings Test Amortization (28,624) 0 (28,624) 0 0 0 (28,624) 0 (28,624)
99 407230 Tax Reform Amortization (5,538) 0 (5,538) 0 0 0 (5,538) 0 (5,538)
99 407306 Regulatory Debit - AMI Amortization 190,071 0 190,071 190,071 0 190,071 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 125,523 0 125,523 125,523 0 125,523 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 23,228 157,213 180,441 18,343 105,102 123,445 4,885 52,111 56,996
99 407314 Regulatory Debit - FISERVE Amortization 8,094 0 8,094 0 0 0 8,094 0 8,094
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 178,519 0 178,519 55,524 0 55,524 122,995 0 122,995
99 407344 Regulatory Credit - Amort - W F Resiliency 804,436 0 804,436 633,251 0 633,251 171,185 0 171,185
99 407347 Regulatory Credit - Deferral - COVID-19 (19,599) 0 (19,599) 0 0 0 (19,599) 0 (19,599)
99 407357 AMORT OF INTERVENOR FUND DEFER 11,342 0 11,342 11,342 0 11,342 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 9,137 0 9,137 9,137 0 9,137 0 0 0
99 407372 Amortization-Colstrip Community Fund 62,500 0 62,500 62,500 0 62,500 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral 0 0 0 0 0 0 0 0 0
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (109,984) 0 (109,984) (109,984) 0 (109,984) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral 0 0 0 0 0 0 0 0 0
99 407452 Regulatory Credit - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N 374,689 0 374,689 129,510 0 129,510 245,179 0 245,179
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (865,001) 0 (865,001) (573,641) 0 (573,641) (291,360) 0 (291,360)
99 407493 Amortization-Remand Residual Balance (10,633) 0 (10,633) (10,633) 0 (10,633) 0 0 0
E-OTX Taxes Other Than FIT--A&G 86,373 252,878 339,251 61,446 173,735 235,181 24,927 79,143 104,070
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 1,318,833 5,770,331 7,089,164 1,004,952 3,961,456 4,966,408 313,881 1,808,875 2,122,756
TOTAL ADMIN & GENERAL EXPENSES 3,221,042 16,106,704 19,327,746 2,345,631 11,047,628 13,393,259 875,411 5,059,076 5,934,487
TOTAL EXPENSES BEFORE FIT 4,703,629 118,509,218 123,212,847 5,935,554 77,054,163 82,989,717 1,231,925 41,455,055 40,223,130
NET OPERATING INCOME (LOSS) BEFORE FIT 15,314,268 6,637,780 8,676,488
E-FIT FEDERAL INCOME TAX (2,530,024) (2,035,489) (494,535)
E-FIT DEFERRED FEDERAL INCOME TAX 1,861,392 509,784 1,351,608
E-FIT AMORTIZED ITC 61,225 39,478 21,747
ELECTRIC NET OPERATING INCOME (LOSS) 16,044,125 8,202,963 7,841,162
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers 100.000% 64.792% 35.208%
E-ALL 3 Direct Distribution Operating Expense 100.000% 61.195% 38.805%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-1A
For Month Ended January 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 8,000 39,156 47,156 6,700 25,248 31,948 1,300 13,908 15,208
1 456010 Other Electric Rev-Financial 0 (550,289) (550,289) 0 (354,826) (354,826) 0 (195,463) (195,463)
1 456015 Other Electric Rev-CT Fuel Sales 0 1,442,382 1,442,382 0 930,048 930,048 0 512,334 512,334
1 456016 Other Electric Rev-Resource Opt 0 331,704 331,704 0 213,883 213,883 0 117,821 117,821
1 456017 Other Electric Rev-Non Resource 0 10,063 10,063 0 6,489 6,489 0 3,574 3,574
1 456018 Other Electric Rev-Extraction 0 33,455 33,455 0 21,572 21,572 0 11,883 11,883
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (13,750) 137,500 123,750 0 88,660 88,660 (13,750) 48,840 35,090
1 456050 Other Electric Rev-Attachment Fees 74,390 0 74,390 70,870 0 70,870 3,520 0 3,520
1 456100 Transmission Revenue of Others 0 2,753,922 2,753,922 0 1,775,729 1,775,729 0 978,193 978,193
1 456120 Parallel Capacity Support Revenue 0 77,000 77,000 0 49,650 49,650 0 27,350 27,350
1 456130 Ancillary Services Revenue 0 214,330 214,330 0 138,200 138,200 0 76,130 76,130
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral (4,269,002) 0 (4,269,002) (3,346,119) 0 (3,346,119) (922,883) 0 (922,883)
1 456329 Amortization Res Decoupling Deferral 3,045,744 0 3,045,744 2,153,874 0 2,153,874 891,870 0 891,870
1 456338 Non-res Decoupling Deferred Rev (2,629,416) 0 (2,629,416) (1,802,969) 0 (1,802,969) (826,447) 0 (826,447)
1 456339 Amortization Non-res Decoupling 216,182 0 216,182 164,016 0 164,016 52,166 0 52,166
1 456380 Other Electric Revenue-Clearwater 31,365 0 31,365 0 0 0 31,365 0 31,365
1 456700 Other Electric Rev-Low Voltage 15,947 0 15,947 10,714 0 10,714 5,233 0 5,233
1 456705 Low Voltage B on A 0 148,294 148,294 0 95,620 95,620 0 52,674 52,674
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (525,541) (525,541) 0 (338,869) (338,869) 0 (186,672) (186,672)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 525,541 525,541 0 338,869 338,869 0 186,672 186,672
1 456730 Other Elec Rev-Intraco Thermal 0 1,698,345 1,698,345 0 1,095,093 1,095,093 0 603,252 603,252
TOTAL ACCOUNT 456 3,520,540 6,335,862 2,815,322 2,742,914 4,085,366 1,342,452 777,626 2,250,496 1,472,870
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-1A
For Month Ended January 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 48,020,819 48,020,819 0 30,963,824 30,963,824 0 17,056,995 17,056,995
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 39,901 39,901 0 25,728 25,728 0 14,173 14,173
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 1,124,055 0 1,124,055 0 0 0 1,124,055 0 1,124,055
1 555550 Non Monetary - Exchange Power 0 (141,984) (141,984) 0 (91,551) (91,551) 0 (50,433) (50,433)
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 2,685,047 2,685,047 0 1,731,318 1,731,318 0 953,729 953,729
1 555710 Intercompany Purchase 0 214,330 214,330 0 138,200 138,200 0 76,130 76,130
1 555740 Purchased Power - EIM 0 3,819,341 3,819,341 0 2,462,711 2,462,711 0 1,356,630 1,356,630
TOTAL ACCOUNT 555 1,124,055 54,637,454 55,761,509 0 35,230,230 35,230,230 1,124,055 19,407,224 20,531,279
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-1A
For Month Ended January 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 4,902 546,996 551,898 4,902 352,703 357,605 0 194,293 194,293
1 557010 Other Power Supply Expense - Financial 0 3,443,708 3,443,708 0 2,220,503 2,220,503 0 1,223,205 1,223,205
1 557018 Merchandise Processing Fee 0 3,897 3,897 0 2,513 2,513 0 1,384 1,384
1 557150 Fuel - Economic Dispatch 0 (3,026,977) (3,026,977) 0 (1,951,795) (1,951,795) 0 (1,075,182) (1,075,182)
1 557160 Power Supply Expense - Miscellaneous 0 2,616,751 2,616,751 0 1,687,281 1,687,281 0 929,470 929,470
99 557161 Unbilled Add-Ons 64,527 0 64,527 26,917 0 26,917 37,610 0 37,610
1 557165 Other Resource Costs-CAISO Charges 0 2,235 2,235 0 1,441 1,441 0 794 794
1 557167 Other Resource Costs-CA Carbon 0 0 0 0 0 0 0 0 0
1 557170 Broker Fees - Power 0 10,811 10,811 0 6,971 6,971 0 3,840 3,840
1 557171 REC Broker Fees 0 11,573 11,573 0 7,462 7,462 0 4,111 4,111
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 215,682 0 215,682 215,682 0 215,682 0 0 0
1 557200 Nez Perce 68,223 0 68,223 41,458 0 41,458 26,765 0 26,765
99 557280 Washington ERM Deferred (12,656,687) 0 (12,656,687) (12,656,687) 0 (12,656,687) 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 1,702,348 0 1,702,348 1,702,348 0 1,702,348 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 209,814 0 209,814 209,814 0 209,814 0 0 0
99 557324 Def Power Supply Exp-REC Amort (92,783) 0 (92,783) (92,783) 0 (92,783) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred (8,403,045) 0 (8,403,045) 0 0 0 (8,403,045) 0 (8,403,045)
99 557390 Idaho PCA Amortization 1,616,355 0 1,616,355 0 0 0 1,616,355 0 1,616,355
1 557395 Optional Renewable Power Expense Offset 0 115 115 0 74 74 0 41 41
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 774,329 774,329 0 499,287 499,287 0 275,042 275,042
1 557711 Turbine Gas Bookout Offset 0 (774,329) (774,329) 0 (499,287) (499,287) 0 (275,042) (275,042)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 2,611,711 2,611,711 0 1,684,031 1,684,031 0 927,680 927,680
TOTAL ACCOUNT 557 17,270,664 6,220,820 11,049,844 10,548,349 4,011,184 6,537,165 6,722,315 2,209,636 4,512,679
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-1A
For Month Ended January 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 133,830 19,349 153,179 128,269 12,537 140,806 5,561 6,812 12,373
99 908600 Public Purpose Tariff Rider Expense Offset 3,610,144 0 3,610,144 3,172,426 0 3,172,426 437,718 0 437,718
99 908610 Limited Income Tax Refund Program 0 0 0 0 0 0 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization 40,530 0 40,530 29,977 0 29,977 10,553 0 10,553
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 3,784,504 19,349 3,803,853 3,330,672 12,537 3,343,209 453,832 6,812 460,644
ALLOCATION RATIOS:
E-ALL 2 Number of Customers 100.000% 64.792% 35.208%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.91% 55.91%
2 Cost of Debt 5.096% 5.102%
Total Weighted Cost 2.849% 2.853%
E-APL Net Rate Base 3,326,291,523 2,235,559,435 1,090,732,088
Interest Deduction for FIT Calculation 94,809,674 63,691,088 31,118,586
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 138,527,115 89,627,497 48,899,618
E-OPS Less: Operating & Maintenance Expense 99,874,194 65,586,386 34,287,808
E-OPS Less: Book Deprec/Amort and Reg Amortizations 15,401,311 10,722,543 4,678,768
E-OTX Less: Taxes Other than FIT 7,937,342 6,680,788 1,256,554
Net Operating Income Before FIT 15,314,268 6,637,780 8,676,488
E-INT Less: Monthly Interest Expense 7,900,807 5,307,591 2,593,216
E-OTX Less: ID ITC Deferred &Amortization (2,209) 0 (2,209)
E-SCM Plus: Schedule M Adjustments (19,458,986) (11,022,993) (8,435,993)
Taxable Net Operating Income (12,047,734) (9,692,804) (2,354,930)
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax (2,530,024) (2,035,489) (494,535)
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax (2,530,024) (2,035,489) (494,535)
E-DTE Deferred FIT 3,381,419 1,930,769 1,450,650
E-DTE Customer Tax Credit Amortization (1,520,027) (1,420,985) (99,042)
1 411400 Amortized Investment Tax Credit (61,225) (39,478) (21,747)
Total Net FIT/Deferred FIT (729,857) (1,565,183) 835,326
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 6,859,726 10,053,752 16,913,478 4,868,172 6,708,763 11,576,935 1,991,554 3,344,989 5,336,543
12 997001 Contributions In Aid of Construction 0 838,333 838,333 0 560,451 560,451 0 277,882 277,882
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
99 997004 Boulder Park Write Off (9,357) 0 (9,357) 0 0 0 (9,357) 0 (9,357)
12 997005 FAS106 Current Retiree Medical Accrual 0 (192,728) (192,728) 0 (128,844) (128,844) 0 (63,884) (63,884)
99 997007 Idaho PCA (6,808,324) 0 (6,808,324) 0 0 0 (6,808,324) 0 (6,808,324)
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 26,119 26,119 0 17,461 17,461 0 8,658 8,658
99 997018 DSM Tariff Rider (1,230,509) 0 (1,230,509) (632,066) 0 (632,066) (598,443) 0 (598,443)
12 997020 FAS87 Current Pension Accrual 0 (103,391) (103,391) 0 (69,120) (69,120) 0 (34,271) (34,271)
12 997027 Uncollectibles 187,578 (125,698) 61,880 130,108 (84,033) 46,075 57,470 (41,665) 15,805
99 997031 Decoupling Mechanism 3,636,492 0 3,636,492 2,831,198 0 2,831,198 805,294 0 805,294
12 997032 Interest Rate Swaps 0 356,618 356,618 0 238,410 238,410 0 118,208 118,208
99 997033 BPA Residential Exchange (573,224) 0 (573,224) (362,170) 0 (362,170) (211,054) 0 (211,054)
99 997034 Montana Hydro Settlement 0 0 0 0 0 0 0 0 0
99 997035 Leases 0 30,647 30,647 0 21,055 21,055 0 9,592 9,592
99 997043 Washington Deferred Power Costs (10,738,657) 0 (10,738,657) (10,738,657) 0 (10,738,657) 0 0 0
12 997044 Non-Monetary Power Costs 0 (141,984) (141,984) 0 (94,921) (94,921) 0 (47,063) (47,063)
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement (767,275) 0 (767,275) (478,048) 0 (478,048) (289,227) 0 (289,227)
12 997048 AFUDC 0 (195,940) (195,940) 0 (130,992) (130,992) 0 (64,948) (64,948)
12 997049 Tax Depreciation 0 (15,058,069) (15,058,069) 0 (10,066,771) (10,066,771) 0 (4,991,298) (4,991,298)
99 997058 Colstrip Community Fund 62,500 0 62,500 62,500 0 62,500 0 0 0
12 997061 CDA Fund Settlement 0 33,333 33,333 0 22,284 22,284 0 11,049 11,049
12 997063 CDA Lake Settlement 0 73,674 73,674 0 49,253 49,253 0 24,421 24,421
99 997065 Amortization - Unbilled Revenue Add-Ins 63,032 0 63,032 33,024 0 33,024 30,008 0 30,008
12 997072 CDA Fund Settlement-Prepayment 0 166,667 166,667 0 107,467 107,467 0 59,200 59,200
12 997080 Book Transportation Depreciation 0 625,782 625,782 0 418,354 418,354 0 207,428 207,428
12 997081 Deferred Compensation 0 (9,183) (9,183) 0 (6,139) (6,139) 0 (3,044) (3,044)
4 997082 Meal Disallowances 0 38,302 38,302 0 26,315 26,315 0 11,987 11,987
12 997083 Paid Time Off 0 (128,573) (128,573) 0 (85,955) (85,955) 0 (42,618) (42,618)
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 (185,724) 0 (185,724) 0 0 0 (185,724) 0 (185,724)
99 997095 WA REC Deferral 117,031 0 117,031 117,031 0 117,031 0 0 0
12 997096 CDA Settlement Costs 0 2,727 2,727 0 1,823 1,823 0 904 904
99 997098 Provision for Rate Refund (10,633) 0 (10,633) (10,633) 0 (10,633) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 0 0 0 0 0 0 0 0
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (5,250,001) (5,250,001) 0 (3,509,783) (3,509,783) 0 (1,740,218) (1,740,218)
99 997102 Amort Idaho Earnings Test (254229) (28,624) 0 (28,624) 0 0 0 (28,624) 0 (28,624)
99 997107 MDM System 315,594 0 315,594 315,594 0 315,594 0 0 0
99 997109 Tax Reform Amortization (5,538) 0 (5,538) 0 0 0 (5,538) 0 (5,538)
99 997110 FISERVE 8,094 187,414 195,508 0 125,292 125,292 8,094 62,122 70,216
12 997111 Capitalized Transportation 0 0 0 0 0 0 0 0 0
12 997114 AFUDC Debt CWIP 0 0 0 0 0 0 0 0 0
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (401,593) 0 (401,593) (238,763) 0 (238,763) (162,830) 0 (162,830)
Page 1 of 2 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 391,882 391,882 0 261,985 261,985 0 129,897 129,897
99 997120 Transportation Tax Disallowance 0 9,060 9,060 0 6,057 6,057 0 3,003 3,003
99 997122 Regulatory Fees (109,984) 0 (109,984) (109,984) 0 (109,984) 0 0 0
99 997123 EIM Deferred O&M 29,130 0 29,130 0 0 0 29,130 0 29,130
99 997125 COVID-19 (19,599) 0 (19,599) 0 0 0 (19,599) 0 (19,599)
99 997126 Prepaid Expenses 0 0 0 0 0 0 0 0 0
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (145,935) (145,935) 0 (97,562) (97,562) 0 (48,373) (48,373)
99 997129 Mixed Service Costs (IDD#5) 0 (2,025,000) (2,025,000) 0 (1,353,773) (1,353,773) 0 (671,227) (671,227)
99 997130 Wild Fire Resiliency Deferral 1,169,455 0 1,169,455 753,091 0 753,091 416,364 0 416,364
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits 0 0 0 0 0 0 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (184,788) 0 (184,788) (184,788) 0 (184,788) 0 0 0
99 997138 Intervenor Funding 11,386 0 11,386 11,386 0 11,386 0 0 0
99 997139 Pension Settlement 0 38,594 38,594 0 25,801 25,801 0 12,793 12,793
99 997140 Insurance Balancing (855,990) 0 (855,990) (564,630) 0 (564,630) (291,360) 0 (291,360)
99 997141 CCA 102,187 0 102,187 0 0 0 102,187 0 102,187
99 997143 Depreciation Rate Deferral 178,519 0 178,519 55,524 0 55,524 122,995 0 122,995
997145 Sec 174 Research Costs 0 233,707 233,707 0 156,240 156,240 0 77,467 77,467
TOTAL SCHEDULE M ADJUSTMENTS (9,189,095) (10,269,891) (19,458,986) (4,142,111) (6,880,882) (11,022,993) (5,046,984) (3,389,009) (8,435,993)
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.853% 33.147%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 653,085 653,085 0 436,607 436,607 0 216,478 216,478
99 410100 Deferred Federal Income Tax Expense - Washingtc 2,347,572 0 2,347,572 2,347,572 0 2,347,572 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 1,577,438 0 1,577,438 0 0 0 1,577,438 0 1,577,438
410100 Total 3,925,010 653,085 4,578,095 2,347,572 436,607 2,784,179 1,577,438 216,478 1,793,916
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (820,345) (820,345) 0 (548,425) (548,425) 0 (271,920) (271,920)
99 411100 Deferred Federal Income Tax Expense - Washingtc (455,413) 0 (455,413) (455,413) 0 (455,413) 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 152,345 0 152,345 0 0 0 152,345 0 152,345
411100 Total (607,758) (820,345) (1,428,103) (455,413) (548,425) (1,003,838) (152,345) (271,920) (424,265)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 150,428 0 150,428 150,428 0 150,428 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 80,999 0 80,999 0 0 0 80,999 0 80,999
410193 Total 231,427 0 231 ,427 150,428 0 150,428 80,999 0 80,999
Total Deferred Federal Income Tax Expense 3,548,679 167,260 3,381,419 2,042,587 111,818 1,930,769 1,506,092 55,442 1,450,650
99 411193 Customer Tax Credit Amortization - Washington (1,420,985) 0 (1,420,985) (1,420,985) 0 (1,420,985) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 99,042 0 99,042 0 0 0 99,042 0 99,042
411193 Total 1,520,027 0 1,520,027 1,420,985 0 1,420,985 99,042 0 99,042
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.853% 33.147%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-1A
For Month Ended January 31 , 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 5,337 5,337 0 3,441 3,441 0 1,896 1,896
1 408140 State Kwh Generation Tax 0 111,812 111,812 0 72,096 72,096 0 39,716 39,716
1 408150 R&P Property Tax--Production 0 1,070,216 1,070,216 0 690,075 690,075 0 380,141 380,141
1 408180 R&P Property Tax--Transmission 0 384,546 384,546 0 247,955 247,955 0 136,591 136,591
1 409100 State Income Tax--Montana & Oregon 0 20,173 20,173 0 13,008 13,008 0 7,165 7,165
TOTAL PRODUCTION & TRANSMISSION 0 1,592,084 1,592,084 0 1,026,575 1,026,575 0 565,509 565,509
DISTRIBUTION
99 408110 State Excise Tax 2,686,670 0 2,686,670 2,686,670 0 2,686,670 0 0 0
99 408120 Municipal Occupation & License Tax 2,631,517 0 2,631,517 2,202,590 0 2,202,590 428,927 0 428,927
99 408160 Miscellaneous State or Local Tax--WA & ID 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax--Distribution 689,978 0 689,978 529,772 0 529,772 160,206 0 160,206
99 409100 State Income Tax--Idaho 51 0 51 0 0 0 51 0 51
99 411410 State Income Tax--Idaho ITC Deferred 0 0 0 0 0 0 0 0 0
99 411420 State Income Tax--Idaho ITC Amortization 2,209 0 2,209) 0 0 0 2,209 0 2,209
TOTAL DISTRIBUTION 6,006,007 0 6,006,007 5,419,032 0 5,419,032 586,975 0 586,975
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 86,373 252,878 339,251 61,446 173,735 235,181 24,927 79,143 104,070
TOTAL A&G 86,373 252,878 339,251 61,446 173,735 235,181 24,927 79,143 104,070
TOTAL TAXES OTHER THAN FIT 6,092,380 1,844,962 7,937,342 5,480,478 1,200,310 6,680,788 611,902 644,652 1,256,554
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 9:17 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,141,666 7,141,666 0 4,604,946 4,604,946 0 2,536,720 2,536,720
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 981,583 981,583 0 632,925 632,925 0 348,658 348,658
1 182381 CDA Settlement Past Storage 0 26,522,570 26,522,570 0 17,101,753 17,101,753 0 9,420,817 9,420,817
1 302000 Franchises & Consents 2,792,460 44,049,218 46,841,678 2,792,460 28,402,936 31,195,396 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,343,528 16,663,244 319,716 10,722,544 11,042,260 0 5,620,984 5,620,984
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 5,903,764 108,738,732 114,642,496 5,903,764 74,706,771 80,610,535 0 34,031,961 34,031,961
4 3031 OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 30,906,234 30,906,234 0 21,233,510 21,233,510 0 9,672,724 9,672,724
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 68,822,259 68,822,259 0 47,282,957 47,282,957 0 21,539,302 21,539,302
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,467,720 20,467,720 0 14,061,938 14,061,938 0 6,405,782 6,405,782
4 303121 Misc Intangible Plant-AMI Software 4,672,162 58,366 4,730,528 4,672,162 40,099 4,712,261 0 18,267 18,267
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 15,953,318 15,953,318 0 10,960,408 10,960,408 0 4,992,910 4,992,910
TOTAL INTANGIBLE PLANT 13,688,102 349,798,523 363,486,625 13,688,102 236,408,378 250,096,480 0 113,390,145 113,390,145
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311 XXX Structures & Improvements 111,854,216 29,538,004 141,392,220 73,080,783 19,046,105 92,126,888 38,773,433 10,491,899 49,265,332
1 312000 Boiler Plant 146,696,336 78,554,066 225,250,402 93,357,809 50,651,662 144,009,471 53,338,527 27,902,404 81,240,931
1 313000 Generators 230,975 0 230,975 148,554 0 148,554 82,421 0 82,421
1 314000 Turbogenerator Units 39,638,640 18,659,818 58,298,458 25,910,206 12,031,851 37,942,057 13,728,434 6,627,967 20,356,401
1 315000 Accessory Electric Equipment 18,329,934 12,501,086 30,831,020 11,974,645 8,060,700 20,035,345 6,355,289 4,440,386 10,795,675
1 316000 Miscellaneous Power Plant Equipment 14,888,534 2,476,959 17,365,493 9,728,363 1,597,143 11,325,506 5,160,171 879,816 6,039,987
TOTAL STEAM PRODUCTION PLANT 331,638,635 145,587,515 477,226,150 214,200,360 93,874,830 308,075,190 117,438,275 51,712,685 169,150,960
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 68,478,047 68,478,047 0 44,154,645 44,154,645 0 24,323,402 24,323,402
1 331 XXX Structures & Improvements 0 116,927,005 116,927,005 0 75,394,533 75,394,533 0 41,532,472 41,532,472
1 332XXX Reservoirs, Dams, & Waterways 0 266,279,147 266,279,147 0 171,696,794 171,696,794 0 94,582,353 94,582,353
1 333000 Waterwheels, Turbines, & Generators 0 236,034,010 236,034,010 0 152,194,730 152,194,730 0 83,839,280 83,839,280
1 334000 Accessory Electric Equipment 0 86,159,659 86,159,659 0 55,555,748 55,555,748 0 30,603,911 30,603,911
1 335XXX Miscellaneous Power Plant Equipment 0 14,372,911 14,372,911 0 9,267,653 9,267,653 0 5,105,258 5,105,258
1 336000 Roads, Railroads, & Bridges 0 3,888,175 3,888,175 0 2,507,095 2,507,095 0 1,381 ,080 1,381,080
TOTAL HYDRAULIC PRODUCTION PLANT 0 792,138,954 792,138,954 0 510,771 ,198 510,771,198 0 281,367,756 281,367,756
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,613,865 17,613,865 0 11,357,420 11,357,420 0 6,256,445 6,256,445
1 342000 Fuel Holders, Producers, & Accessories 0 21,071,088 21,071,088 0 13,586,638 13,586,638 0 7,484,450 7,484,450
1 343000 Prime Movers 0 21,429,792 21,429,792 0 13,817,930 13,817,930 0 7,611 ,862 7,611,862
1 344000 Generators 0 240,121,576 240,121,576 0 154,830,392 154,830,392 0 85,291,184 85,291,184
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,547,860 26,547,860 0 17,118,060 17,118,060 0 9,429,800 9,429,800
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,626,689 1,626,689 0 1,048,889 1,048,889 0 577,800 577,800
TOTAL OTHER PRODUCTION PLANT 0 329,521,398 329,521,398 0 212,475,397 212,475,397 0 117,046,001 117,046,001
TOTAL PRODUCTION PLANT 331,638,635 1,267,247,867 1,598,886,502 214,200,360 817,121,425 1 ,031,321,785 117,438,275 450,126,442 567,564,717
Page 1 of 3 Print Date-Time 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,636,779 30,265,137 410,632 19,109,795 19,520,427 217,726 10,526,984 10,744,710
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 11,052 37,369,691 37,380,743 7,120 24,095,977 24,103,097 3,932 13,273,714 13,277,646
1 353XXX Station Equipment 12,909,998 375,345,892 388,255,890 8,439,042 242,023,031 250,462,073 4,470,956 133,322,861 137,793,817
1 354000 Towers & Fixtures 15,996,675 1,142,818 17,139,493 10,453,724 736,889 11,190,613 5,542,951 405,929 5,948,880
1 355000 Poles & Fixtures 5,418 381,975,574 381,980,992 3,541 246,297,850 246,301,391 1,877 135,677,724 135,679,601
1 356000 Overhead Conductors & Devices 12,533,991 178,312,976 190,846,967 8,190,862 114,976,207 123,167,069 4,343,129 63,336,769 67,679,898
1 357000 Underground Conduit 0 3,220,149 3,220,149 0 2,076,352 2,076,352 0 1,143,797 1,143,797
1 358000 Underground Conductors & Devices 0 6,697,686 6,697,686 0 4,318,668 4,318,668 0 2,379,018 2,379,018
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,164,326 1,016,230,869 1,058,395,195 27,556,439 655,265,664 682,822,103 14,607,887 360,965,205 375,573,092
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,825,664 0 11,825,664 10,296,469 0 10,296,469 1,529,195 0 1,529,195
99 360400 Land Easements 4,165,293 0 4,165,293 1,395,162 0 1,395,162 2,770,131 0 2,770,131
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 31,000,752 0 31,000,752 23,297,956 0 23,297,956 7,702,796 0 7,702,796
3 362000 Station Equipment 170,212,683 3,300,956 173,513,639 115,744,832 2,020,020 117,764,852 54,467,851 1,280,936 55,748,787
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 586,904,737 0 586,904,737 389,077,832 0 389,077,832 197,826,905 0 197,826,905
99 365000 Overhead Conductors & Devices 367,277,652 0 367,277,652 230,618,021 0 230,618,021 136,659,631 0 136,659,631
99 366000 Underground Conduit 176,251,880 0 176,251,880 117,313,561 0 117,313,561 58,938,319 0 58,938,319
99 367000 Underground Conductors & Devices 292,836,941 0 292,836,941 194,165,197 0 194,165,197 98,671,744 0 98,671,744
99 368000 Line Transformers 359,544,223 0 359,544,223 251,919,734 0 251,919,734 107,624,489 0 107,624,489
99 369XXX Services 226,423,839 0 226,423,839 146,315,544 0 146,315,544 80,108,295 0 80,108,295
99 371XXX Installations on Customers' Premises 10,730,548 0 10,730,548 10,730,548 0 10,730,548 0 0 0
99 370XXX Meters 87,582,659 0 87,582,659 62,790,501 0 62,790,501 24,792,158 0 24,792,158
99 373XXX Street Light & Signal Systems 84,442,221 0 84,442,221 55,707,991 0 55,707,991 28,734,230 0 28,734,230
TOTAL DISTRIBUTION PLANT 27409,566,942 3,300,956 2,412,867,898 1,609,373,348 2,020,020 1 ,611,393,368 800,193,594 1 ,280,936 801,474,530
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,500,426 9,886,075 11,386,501 800,859 6,792,030 7,592,889 699,567 3,094,045 3,793,612
4 390XXX Structures & Improvements 27,843,713 111,134,555 138,978,268 18,121,776 76,352,773 94,474,549 9,721 ,937 34,781,782 44,503,719
4 391XXX Office Furniture & Equipment 2,560,127 53,334,194 55,894,321 2,544,707 36,642,191 39,186,898 15,420 16,692,003 16,707,423
4 392XXX Transportation Equipment 40,365,333 32,927,601 73,292,934 27,256,444 22,622,250 49,878,694 13,108,889 10,305,351 23,414,240
4 393000 Stores Equipment 874,291 4,270,813 5,145,104 690,027 2,934,177 3,624,204 184,264 1,336,636 1,520,900
4 394000 Tools, Shop & Garage Equipment 3,179,778 18,652,909 21,832,687 1,831,270 12,815,108 14,646,378 1,348,508 5,837,801 7,186,309
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 407,867 3,762,771 4,170,638 398,866 2,585,137 2,984,003 9,001 1,177,634 1,186,635
4 396XXX Power Operated Equipment 20,727,314 6,130,166 26,857,480 12,827,389 4,211,608 17,038,997 7,899,925 1,918,558 9,818,483
4 397XXX Communications Equipment 29,703,772 106,397,024 136,100,796 22,878,249 73,097,947 95,976,196 6,825,523 33,299,077 40,124,600
4 398000 Miscellaneous Equipment 10,369 843,235 853,604 0 579,328 579,328 10,369 263,907 274,276
TOTAL GENERAL PLANT 127,172,990 347,456,130 474,629,120 87,349,587 238,712,785 326,062,372 39,823,403 108,743,345 148,566,748
TOTAL PLANT IN SERVICE 2,924,230,995 2,984,034,345 5,908,265,340 1,952,167,836 1 ,949,528,272 3,901,696,108 972,063,159 1,034,506,073 2,006,569,232
Page 2 of 3 Print Date-Time 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (297,913,494) (82,165,576) (380,079,070) (197,649,531) (52,980,363) (250,629,894) (100,263,963) (29,185,213) (129,449,176)
E-ADEP Hydro Production Plant 0 (204,158,151) (204,158,151) 0 (131,641,176) (131,641,176) 0 (72,516,975) (72,516,975)
E-ADEP Other Production Plant 0 (180,442,838) (180,442,838) 0 (116,349,542) (116,349,542) 0 (64,093,296) (64,093,296)
E-ADEP Transmission Plant (28,143,412) (259,269,206) (287,412,618) (17,264,626) (167,176,784) (184,441,410) (10,878,786) (92,092,422) (102,971,208)
E-ADEP Distribution Plant (790,456,802) (581,227) (791,038,029) (493,889,205) (355,682) (494,244,887) (296,567,597) (225,545) (296,793,142)
E-ADEP General Plant 51,743,718 121,914,861 173,658,579 34,634,144 83,759,167 118,393,311 17,109,574 38,155,694 55,265,268
TOTAL ACCUMULATED DEPRECIATION 1,168,257,426 848,531,859 2,016,789,285 743,437,506 552,262,714 1 ,295,700,220 424,819,920 296,269,145 721,089,065
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,701,357) (19,701,357) 0 (12,703,435) (12,703,435) 0 (6,997,922) (6,997,922)
E-AAMT Distribution-Franchises/Misc Intangibles (580,217) 0 (580,217) (580,217) 0 (580,217) 0 0 0
E-AAMT General Plant - 303000 0 (3,953,653) (3,953,653) 0 (2,711,211) (2,711,211) 0 (1 ,242,442) (1,242,442)
E-AAMT Miscellaneous IT Intangible Plant -3031XX (6,195,949) (137,673,217) (143,869,166) (6,195,949) (94,585,631) (100,781,580) 0 (43,087,586) (43,087,586)
E-AAMT General Plant - 390200, 396200 0 1,599,838 1,599,838 0 1,099,137 1,099,137 0 500,701 500,701
TOTAL ACCUMULATED AMORTIZATION 6,776,166 162,928,065 169,704,231 6,776,166 111,099,414 117,875,580 0 511828,651 51,828,651
TOTAL ACCUMULATED DEPR/AMORT (1,175,033,592) (1,011,459,924) (2,186,493,516) (750,213,672) (663,362,128) (1 ,413,575,800) (424,819,920) (348,097,796) (772,917,716)
NET ELECTRIC UTILITY PLANT before ADFIT 1,749,197,403 1,972,574,421 3,721,771,824 1,201,954,164 1 ,286,166,144 2,488,120,308 547,243,239 686,408,277 1,233,651,516
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (544,027,059) (544,027,059) 0 (363,698,410) (363,698,410) 0 (180,328,649) (180,328,649)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (45,509,179) (45,509,179) 0 (31,266,171) (31,266,171) 0 (14,243,008) (14,243,008)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (4,767,592) (4,767,592) 0 (3,275,479) (3,275,479) 0 (1 ,492,113) (1,492,113)
4 ADFIT - Common Plant (283750 from C-DTX) 0 22,580 22,580 0 15,513 15,513 0 7,067 7,067
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,569,739) (5,569,739) 0 (3,591,368) (3,591,368) 0 (1 ,978,371) (1,978,371)
1 ADFIT - CDA Settlement Costs (283333) 0 (206,132) (206,132) 0 (132,914) (132,914) 0 (73,218) (73,218)
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 919,494 919,494 0 614,709 614,709 0 304,785 304,785
TOTAL ACCUMULATED DFIT 0 600,976,615 600,976,615 0 402,563,538 402,563,538 0 198,413,077 198,413,077
NET ELECTRIC UTILITY PLANT 1,749,197,403 1,371,597,806 3,120,795,209 1 1,201,954,164 883,602,606 2,085,556,770 547,243,239 487,995,200 1,035,238,439
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 61.195% 38.805%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.853% 33.147%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,749,197,403 1,371,597,806 3,120,795,209 ########### 883,602,606 2,085,556,770 547,243,239 487,995,200 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,194,282 44,163,207 52,357,489 6,198,993 30,341,448 36,540,441 1,995,289 13,821,759 15,817,048
4 Accumulated Amortization - AFUDC (182318) (1,616,284) (7,224,928) (8,841,212) (1,222,089) (4,963,742) (6,185,831) (394,195) (2,261,186) (2,655,381)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,333,335 0 2,333,335 0 0 0 2,333,335 0 2,333,335
99 ADFIT - Boulder Park Disallowed (190040) 56,000 0 56,000 0 0 0 56,000 0 56,000
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 14,497,870 0 14,497,870 14,497,870 0 14,497,870 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 21,953,256 0 21 ,953,256 21,953,256 0 21,953,256 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (7,654,736) 0 (7,654,736) (7,654,736) 0 (7,654,736) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 0 0 0 0 0 0 0 0 0
4 Customer Advances (252000) (4,474,069) 0 (4,474,069) (1,327,121) 0 (1,327,121) (3,146,948) 0 (3,146,948)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (13,604,860) 0 (13,604,860) (13,048,276) 0 (13,048,276) (556,584) 0 (556,584)
99 ADFIT-Customer Tax Credit (190393) 2,857,021 0 2,857,021 2,740,138 0 2,740,138 116,883 0 116,883
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (6,910,587) 0 (6,910,587) (3,992,991) 0 (3,992,991) (2,917,596) 0 (2,917,596)
99 Colstrip-Regulatory Asset (182327) 19,671,446 0 19,671,446 11,405,555 0 11,405,555 8,265,891 0 8,265,891
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) 112,136 0 112,136 354,560 0 354,560 (242,424) 0 (242,424)
99 Colstrip Reg Asset ADFIT (283376) (2,846,916) 0 (2,846,916) (1,966,199) 0 (1,966,199) (880,717) 0 (880,717)
99 Colstrip ARO (317000P) 17,139,710 0 17,139,710 11,200,804 0 11,200,804 5,938,906 0 5,938,906
99 Colstrip ARO A/D (317000A) (8,389,034) 0 (8,389,034) (5,985,753) 0 (5,985,753) (2,403,281) 0 (2,403,281)
99 Colstrip ARO Liability (230027) (15,329,827) 0 (15,329,827) (10,018,045) 0 (10,018,045) (5,311,782) 0 (5,311,782)
99 Colstrip ARO ADFIT (190376) 3,219,263 0 3,219,263 2,103,789 0 2,103,789 1,115,474 0 1,115,474
99 Colstrip ARO ADFIT (283377) (1,837,642) 0 (1 ,837,642) (1,095,160) 0 (1,095,160) (742,482) 0 (742,482)
99 Customer Deposits (235199) (9,507) 0 (9,507) (9,507) 0 (9,507) 0 0 0
C-WKC Working Capital 143,797,178 0 143,797,178 100,489,871 0 100,489,871 43,307,307 0 43,307,307
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 168,558,035 36,938,279 205,496,314 124,624,959 25,377,706 150,002,665 43,933,076 11,560,573 55,493,649
NET RATE BASE 1,917,755,438 1,408,536,085 3,326,291,523 ########### 908,980,312 2,235,559,435 591,176,315 499,555,773 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 285,008 285,008 285,008 285,008 183,773 183,773 101,235 101,235
Steam (ED-ID) 387,940 387,940 387,940 387,940 387,940 387,940
Steam (ED-WA; 989,835 989,835 989,835 989,835 989,835 989,835
1 Hydro (ED-AN) 1,491,317 1,491,317 1,491,317 1,491,317 961,601 961,601 529,716 529,716
1 Other (ED-AN) 843,134 843,134 843,134 843,134 543,653 543,653 299,481 299,481
Total Electric Production 3,997,234 3,997,234 1,377,775 2,619,459 3,997,234 989,835 1,689,027 2,678,862 387,940 930,432 1,318,372
Electric Transmission
1 ED-AN 1,968,488 1,968,488 1,968,488 1,968,488 1,269,281 1,269,281 699,207 699,207
ED-ID 16,610 16,610 16,610 16,610 16,610 16,610
ED-WA 43,670 43,670 43,670 43,670 43,670 43,670
Total Electric Transmissioi 2,028,768 2,028,768 60,280 1,968,488 2,028,768 43,670 1,269,281 1,312,951 16,610 699,207 715,817
Electric Distribution
3 ED-AN 7,097 7,097 7,097 7,097 4,343 4,343 2,754 2,754
ED-ID 1,505,268 1,505,268 1,505,268 1,505,268 1,505,268 1,505,268
ED-WA 3,422,305 3,422,305 3,422,305 3,422,305 3,422,305 3,422,305
Total Electric Distribution 4,934,670 4,934,670 4,927,573 7,097 4,934,670 3,422,305 4,343 3,426,648 1,505,268 2,754 1,508,022
Gas Underground Storage
GD-AN 64,356 64,356
GD-OR 11,212 11,212
Total Gas Underground Sti 75,568 64,356 11,212
Gas Distribution
GD-AN 4,409 4,409
GD-I D 562,040 562,040
GD-WA 1,443,682 1,443,682
GD-OR 960,601 960,601
Total Gas Distribution 2,970,732 2,010,131 960,601
General Plant
4 ED-AN 226,436 226,436 226,436 226,436 155,568 155,568 70,868 70,868
ED-ID 53,433 53,433 53,433 53,433 53,433 53,433
ED-WA 140,988 140,988 140,988 140,988 140,988 140,988
7,4 CD-AA 1,811,561 1,270,122 375,138 166,301 1,270,122 1,270,122 872,612 872,612 397,510 397,510
9,4 CD-AN 87,323 67,364 19,959 67,364 67,364 46,281 46,281 21,083 21,083
9 CD-ID 36,690 28,304 8,386 28,304 28,304 28,304 28,304
9 CD-WA 123,574 95,329 28,245 95,329 95,329 95,329 95,329
8 GD-AA 27,902 19,262 8,640
GD-AN 1,265 1,265
GD-I D 4,821 4,821
GD-WA 94,896 94,896
GD-OR 15,683 15,683
Total General Plant 2,624,572 1,881,976 551,972 190,624 318,054 1,563,922 1,881,976 236,317 1,074,461 1,310,778 81,737 489,461 571,198
Total Depreciation Expens 16,631,544 12,842,648 2,626,459 1,162,437 6,683,682 6,158,966 12,842,648 4,692,127 4,037,112 8,729,239 1,991,555 2,121,854 4,113,409
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 3 Direct Distribution Operating Exper 61.195% 38.805%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 76,534 76,534 76,534 76,534 49,349 49,349 27,185 27,185
1 Misc Intangible Plt (303001 ED-AN 21,934 21,934 21,934 21,934 14,143 14,143 7,791 7,791
Total Production/Transmission 98,468 98,468 98,468 98,468 63,492 63,492 34,976 34,976
Distribution
Franchises (302000) ED-WA 9,312 9,312 9,312 9,312 9,312 9,312
Misc Intangible Plt (303001 ED-WA 489 489 489 489 489 489
Total Distribution 9,801 9,801 9,801 9,801 9,801 9,801
General Plant - 303000
7,4 CD-AA 34,569 24,238 7,158 3,173 24,238 24,238 16,652 16,652 7,586 7,586
9,1 CD-AN 810 625 185 625 625 403 403 222 222
GD-ID 1,233 1,233
GD-WA 2,072 2,072
GD-OR 551 551
Total General Plant - 303000 39,235 24,863 10,648 3,724 24,863 24,863 17,055 17,055 7,808 7,808
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 4,351,242 3,050,743 901,055 399,444 3,050,743 3,050,743 2,095,952 2,095,952 954,791 954,791
9,4 CD-AN 4,354 3,359 995 3,359 3,359 2,308 2,308 1,051 1,051
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 63,676 49,122 14,554 49,122 49,122 49,122 49,122 0
4 ED-AN 682,151 682,151 682,151 682,151 468,658 468,658 213,493 213,493
ED-ID 0 0 0 0 0 0
ED-WA 117,124 117,124 117,124 117,124 117,124 117,124
8 GD-AA 24,708 17,057 7,651
G D-AN 0 0
GD-OR 5,923 5,923
Total Miscellaneous IT Intangible Pit - 3031; 5,249,178 3,902,499 933,661 413,018 166,246 3,736,253 3,902,499 166,246 2,566,918 2,733,164 0 1,169,335 1,169,335
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 35,202 35,202 35,202 35,202 24,185 24,185 11,017 11,017
GD-OR 0 0
Total General Plant - 390200, 396200 35,202 35,202 0 0 35,202 35,202 24,185 24,185 11,017 11,017
Total Amortization Expense 5,431,884 4,070,833 944,309 416,742 176,047 3,894,786 4,070,833 176,047 2,671,650 2,847,697 0 1,223,136 1,223,136
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (82,165,576) (82,165,576) (82,165,576) (82,165,576) (52,980,363) (52,980,363) (29,185,213) (29,185,213)
Steam (ED-ID) (100,263,963) (100,263,963) (100,263,963) (100,263,963) (100,263,963) (100,263,963)
Steam (ED-WA (197,649,531) (197,649,531) (197,649,531) (197,649,531) (197,649,531) (197,649,531)
1 Hydro (ED-AN) (204,158,151) (204,158,151) (204,158,151) (204,158,151) (131,641,176) (131,641,176) (72,516,975) (72,516,975)
1 Other (ED-AN) 180,442,838 180,442,838 180,442,838 180,442,838 116,349,542 116,349,542 64,093,296 64,093,296
Total Electric Production (764,680,059) (764,680,059) (297,913,494) (466,766,565) (764,680,059) (197,649,531) (300,971,081) (498,620,612) (100,263,963) (165,795,484) (266,059,447)
Electric Transmission
1 ED-AN (259,269,206) (259,269,206) (259,269,206) (259,269,206) (167,176,784) (167,176,784) (92,092,422) (92,092,422)
ED-ID (10,878,786) (10,878,786) (10,878,786) (10,878,786) (10,878,786) (10,878,786)
ED-WA (17,264,626) (17,264,626) (17,264,626) (17,264,626) 17,264,626 (17,264,626)
Total Electric Transmissic (287,412,618) (287,412,618) (28,143,412) (259,269,206) (287,412,618) (17,264,626) (167,176,784) (184,441,410) (10,878,786) (92,092,422) (102,971,208)
Electric Distribution
3 ED-AN (581,227) (581,227) (581,227) (581,227) (355,682) (355,682) (225,545) (225,545)
ED-ID (296,567,597) (296,567,597) (296,567,597) (296,567,597) (296,567,597) (296,567,597)
ED-WA (493,889,205) 493,889,205 493,889,205) (493,889,205) 493,889,205 (493,889,205)
Total Electric Distribution (791,038,029) (791,038,029) (790,456,802) (581,227) (791,038,029) (493,889,205) (355,682) (494,244,887) (296,567,597) (225,545) (296,793,142)
Gas Underground Storage
GD-AN (20,012,526) (20,012,526)
GD-OR (1,779,118) 1,779,118
Total Gas Underground S1 (21,791,644) (20,012,526) (1,779,118)
Gas Distribution
GD-AN (2,083,139) (2,083,139)
GD-ID (108,223,689) (108,223,689)
GD-WA (202,850,857) (202,850,857)
GD-OR 150,076,123 150,076,123
Total Gas Distribution (463,233,808) (313,157,685) (150,076,123)
General Plant
4 ED-AN (37,189,606) (37,189,606) (37,189,606) (37,189,606) (25,550,375) (25,550,375) (11,639,231) (11,639,231)
ED-ID (13,793,621) (13,793,621) (13,793,621) (13,793,621) (13,793,621) (13,793,621)
ED-WA (27,433,049) (27,433,049) (27,433,049) (27,433,049) (27,433,049) (27,433,049)
7,4 CD-AA (110,813,584) (77,693,620) (22,947,277) (10,172,687) (77,693,620) (77,693,620) (53,377,848) (53,377,848) (24,315,772) (24,315,772)
9,4 CD-AN (9,115,066) (7,031,635) (2,083,431) (7,031,635) (7,031,635) (4,830,944) (4,830,944) (2,200,691) (2,200,691)
9 CD-ID (4,298,450) (3,315,953) (982,497) (3,315,953) (3,315,953) (3,315,953) (3,315,953)
9 CD-WA (9,334,736) (7,201,095) (2,133,641) (7,201,095) (7,201,095) (7,201,095) (7,201,095)
8 GD-AA (2,845,566) (1,964,436) (881,130)
GD-AN (3,955,610) (3,955,610)
GD-ID (2,525,988) (2,525,988)
GD-WA (13,727,981) (13,727,981)
GD-OR 5,961,038 5,961,038
Total General Plant (240,994,295) (173,658,579) (50,320,861) (17,014,855) (51,743,718) (121,914,861) (173,658,579) (34,634,144) (83,759,167) (118,393,311) (17,109,574) (38,155,694) (55,265,268)
Total Accumulated Depr (2,569,150,453) (2,016,789,285) (383,491,072) (168,870,096) (1,168,257,426) (848,531,859) (2,016,789,285) (743,437,506) (552,262,714) (1,295,700,220) (424,819,920) (296,269,145) (721,089,065)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 3 Direct Distribution Operating Expense 61.195% 38.805%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-1A
For Month Ended January 31, 2024
Avera e of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,608,421) (16,608,421) (16,608,421) (16,608,421) (10,709,110) (10,709,110) (5,899,311) (5,899,311)
1 Misc Intangible Plt (3030 ED-AN 3,092,936 3,092,936 3,092,936 3,092,936 1,994,325 1,994,325 1,098,611 1,098,611
Total Production/Transmission (19,701,357) (19,701,357) (19,701,357) (19,701,357) (12,703,435) (12,703,435) (6,997,922) (6,997,922)
Distribution
Franchises (302000) ED-WA (507,969) (507,969) (507,969) (507,969) (507,969) (507,969)
Misc Intangible Plt (3030 ED-WA (72,248) (72,248) (72,248) (72,248) (72,248) (72,248)
Total Distribution (580,217) (580,217) (580,217) (580,217) (580,217) (580,217)
General Plant - 303000
7,4 CD-AA (5,467,907) (3,833,659) (1,132,294) (501,954) (3,833,659) (3,833,659) (2,633,839) (2,633,839) (1,199,820) (1,199,820)
9,1 CD-AN (155,548) (119,994) (35,554) (119,994) (119,994) (77,372) (77,372) (42,622) (42,622)
GD-ID (175,460) (175,460)
GD-WA (341,499) (341,499)
GD-OR (135,883) (135,883)
Total General Plant - 303000 (6,276,297) (3,953,653) (1,684,807) (637,837) (3,953,653) (3,953,653) (2,711,211) (2,711,211) (1,242,442) (1,242,442)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (172,745,750) (121,115,500) (35,772,190) (15,858,060) (121,115,500) (121,115,500) (83,209,982) (83,209,982) (37,905,518) (37,905,518)
9,4 CD-AN (512,708) (395,518) (117,190) (395,518) (395,518) (271,733) (271,733) (123,785) (123,785)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,644,000) (2,811,091) (832,909) (2,811,091) (2,811,091) (2,811,091) (2,811,091) 0 0
4 ED-AN (16,162,199) (16,162,199) (16,162,199) (16,162,199) (11,103,916) (11,103,916) (5,058,283) (5,058,283)
ED-ID 0 0 0 0 0 0
ED-WA (3,384,858) (3,384,858) (3,384,858) (3,384,858) (3,384,858) (3,384,858)
8 GD-AA (298,569) (206,117) (92,452)
GD-AN 0 0
GD-OR 86,269 86,269
Total Misc IT Intangible Plant - 3031XX (196,834,353) (143,869,166) (36,928,406) (16,036,781) (6,195,949) (137,673,217) (143,869,166) (6,195,949) (94,585,631) (100,781,580) 0 (43,087,586) (43,087,586)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,599,838) (1,599,838) (1,599,838) (1,599,838) (1,099,137) (1,099,137) (500,701) (500,701)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,599,838) (1,599,838) 0 0 0 (1,599,838) (1,599,838) 0 (1,099,137) (1,099,137) 0 (500,701) (500,701)
Total Accumulated Amortization (224,992,062) (169,704,231) (38,613,213) (16,674,618) (6,776,166) (162,928,065) (169,704,231) (6,776,166) (111,099,414) (117,875,580) 0 (51,828,651) (51,828,651)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,083,006 122,220 362,279 598,507 1,083,006 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,135,088 0 0 8,508,153 8,508,153 0 0 2,512,934 2,512,934 0 1,114,001 1,114,001
9 CD-WA / ID / AN 2,327,289 678,639 337,288 779,414 1,795,341 201,076 99,936 230,936 531,948 0 0 0
TOTAL ACCOUNT 19,461,917 800,859 699,567 9,886,074 11,386,500 3,272,093 99,936 2,743,870 6,115,899 845,517 1,114,001 1,959,518
390XXX Structures & Improvements
99 ED-WA / ID / AN 21,048,080 8,516,429 3,391,019 9,140,632 21,048,080 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,457,982 0 0 0 0 0 0 0 0 4,457,982 0 4,457,982
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 132,390,601 0 0 92,821,698 92,821,698 0 0 27,415,446 27,415,446 0 12,153,457 12,153,457
9 CD-WA / ID / AN 32,547,982 9,605,347 6,330,918 9,172,225 25,108,490 2,846,006 1,875,812 2,717,674 7,439,492 0 0 0
TOTAL ACCOUNT 215,495,245 18,121,776 9,721,937 111,134,555 138,978,268 27,896,606 1,875,812 30,133,120 59,905,538 4,457,982 12,153,457 16,611,439
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,980,249 1,691,608 7,798 2,280,843 3,980,249 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 GD-AA 170,667 0 0 0 0 0 0 117,820 117,820 0 52,847 52,847
7 CD-AA 72,535,802 0 0 50,856,301 50,856,301 0 0 15,020,714 15,020,714 0 6,658,787 6,658,787
9 CD-WA / ID / AN 1,371,181 853,099 7,622 197,049 1,057,770 252,768 2,258 58,385 313,411 0 0 0
TOTAL ACCOUNT 78,303,131 2,544,707 15,420 53,334,193 55,894,320 485,891 2,258 15,196,919 15,685,068 12,109 6,711,634 6,723,743
392XXX Transportation Equipment
99 ED-WA / ID / AN 62,331,029 25,677,037 12,340,911 24,313,081 62,331,029 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,017,607 0 0 0 0 9,880,365 3,413,318 2,723,924 16,017,607 0 0 0
99 GD-OR / AS 4,812,326 0 0 0 0 0 0 0 0 4,812,326 0 4,812,326
8 GD-AA 97,187 0 0 0 0 0 0 67,093 67,093 0 30,094 30,094
7 CD-AA 7,544,933 0 0 5,289,903 5,289,903 0 0 1,562,405 1,562,405 0 692,625 692,625
9 CD-WA / ID / AN 7,352,584 1,579,408 767,978 3,324,618 5,672,004 467,969 227,547 985,064 1,680,580 0 0 0
TOTAL ACCOUNT 98,155,666 27,256,445 13,108,889 32,927,602 73,292,936 10,348,334 3,640,865 5,338,486 19,327,685 4,812,326 722,719 5,535,045
Page 1 of 3 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 16,542 0 0 0 0 0 0 0 0 16,542 0 16,542
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,780 8,780 0 0 2,593 2,593 0 1,150 1,150
9 CD-WA / ID / AN 6,045,319 631,161 184,264 3,848,116 4,663,541 187,009 54,596 1,140,173 1,381,778 0 0 0
TOTAL ACCOUNT 6,769,520 690,027 184,264 4,270,813 5,145,104 409,362 54,596 1,142,766 1,606,724 16,542 1,150 17,692
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 9,128,863 1,806,859 603,380 6,718,624 9,128,863 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,866,197 0 0 0 0 2,896,420 583,904 385,873 3,866,197 0 0 0
99 GD-OR / AS 1,296,185 0 0 0 0 0 0 0 0 1,296,185 0 1,296,185
8 GD-AA 5,849,743 0 0 0 0 0 0 4,038,370 4,038,370 0 1,811,373 1,811,373
7 CD-AA 15,900,205 0 0 11,147,952 11,147,952 0 0 3,292,614 3,292,614 0 1,459,639 1,459,639
9 CD-WA / ID / AN 2,016,869 24,411 745,128 786,334 1,555,873 7,233 220,777 232,986 460,996 0 0 0
TOTAL ACCOUNT 38,058,062 1,831,270 1,348,508 18,652,910 21,832,688 2,903,653 804,681 7,949,843 11,658,177 1,296,185 3,271,012 4,567,197
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,266,192 398,866 9,001 2,858,325 3,266,192 0 0 0 0 0 0 0
99 GD-WA / ID / AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,523 0 0 0 0 0 0 160,522 160,522 0 72,001 72,001
7 CD-AA 1,290,002 0 0 904,446 904,446 0 0 267,134 267,134 0 118,422 118,422
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 5,012,551 398,866 9,001 3,762,771 4,170,638 110,331 0 522,573 632,904 18,586 190,423 209,009
396XXX Power Operated Equipment
99 ED-WA / ID / AN 25,432,530 12,577,381 7,583,364 5,271,785 25,432,530 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,230,884 0 0 0 0 2,596,563 813,732 820,589 4,230,884 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 370,527 370,527 0 0 109,437 109,437 0 48,514 48,514
9 CD-WA / ID / AN 1,366,842 250,008 316,561 487,854 1,054,423 74,076 93,795 144,548 312,419 0 0 0
TOTAL ACCOUNT 31,602,568 12,827,389 7,899,925 6,130,166 26,857,480 2,670,639 907,527 1,074,574 4,652,740 43,834 48,514 92,348
Page 2 of 3 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 42,256,022 12,518,082 6,555,566 23,182,374 42,256,022 0 0 0 0 0 0 0
99 GD-WA / ID / AN 970,567 0 0 0 0 676,719 287,726 6,122 970,567 0 0 0
99 GD-OR / AS 742,178 0 0 0 0 0 0 0 0 742,178 0 742,178
8 GD-AA 243,298 0 0 0 0 0 0 167,961 167,961 0 75,337 75,337
7 CD-AA 115,172,181 0 0 80,749,520 80,749,520 0 0 23,849,855 23,849,855 0 10,572,806 10,572,806
9 CD-WA/ ID / AN 16,975,299 10,360,167 269,958 2,465,130 13,095,255 3,069,654 79,987 730,403 3,880,044 0 0 0
TOTAL ACCOUNT 176,359,545 22,878,249 6,825,524 106,397,024 136,100,797 3,746,373 367,713 24,754,341 28,868,427 742,178 10,648,143 11,390,321
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 258,679 0 6,846 251,833 258,679 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 614 614 0 275 275
7 CD-AA 833,914 0 0 584,674 584,674 0 0 172,687 172,687 0 76,553 76,553
9 CD-WA/ ID / AN 13,290 0 3,524 6,728 10,252 0 1,044 1,994 3,038 0 0 0
TOTAL ACCOUNT 1,115,864 0 10,370 843,235 853,605 0 1,044 175,295 176,339 9,092 76,828 85,920
TOTAL GENERAL PLANT 670,450,856 87,349,588 39,823,405 347,456,130 474,629,123 51,843,282 7,754,432 89,031,787 148,629,501 12,254,351 34,937,881 47,192,232
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,150,827 319,716 0 11,831,111 12,150,827 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,362,714 4,362,714 0 0 1,288,554 1,288,554 0 571,225 571,225
9 CD-WA / ID / AN 194,058 0 0 149,702 149,702 0 0 44,356 44,356 0 0 0
TOTAL ACCOUNT 20,787,440 319,716 0 16,343,527 16,663,243 1,022,594 771,517 1,332,910 3,127,021 425,951 571,225 997,176
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 29,784,674 5,216,746 0 24,567,928 29,784,674 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 354,611 0 0 0 0 0 0 0 0 354,611 0 354,611
8 GD-AA 393,493 0 0 0 0 0 0 271,648 271,648 0 121,845 121,845
7 CD-AA 119,391,982 0 0 83,708,106 83,708,106 0 0 24,723,692 24,723,692 0 10,960,184 10,960,184
9 CD-WA / ID / AN 1,490,369 687,019 0 462,697 1,149,716 203,559 0 137,094 340,653 0 0 0
TOTAL ACCOUNT 151,415,129 5,903,765 0 108,738,731 114,642,496 203,559 0 25,132,434 25,335,993 354,611 11,082,029 11,436,640
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 5,955,986 0 0 5,955,986 5,955,986 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 1,112,756 0 0 0 0 0 0 768,191 768,191 0 344,565 344,565
7 CD-AA 35,586,273 0 0 24,950,248 24,950,248 0 0 7,369,205 7,369,205 0 3,266,820 3,266,820
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 42,655,015 0 0 30,906,234 30,906,234 0 0 8,137,396 8,137,396 0 3,611,385 3,611,385
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 68,822,259 68,822,259 0 0 20,327,067 20,327,067 0 9,011,130 9,011,130
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 68,822,259 68,822,259 0 0 20,327,067 20,327,067 0 9,011,130 9,011,130
Page 1 of 2 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,467,720 20,467,720 0 0 6,045,264 6,045,264 0 2,679,907 2,679,907
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,467,720 20,467,720 0 0 6,045,264 6,045,264 0 2,679,907 2,679,907
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,246 0 0 58,365 58,365 0 0 17,239 17,239 0 7,642 7,642
9 CD-WA / ID / AN 3,749,705 2,892,635 0 0 2,892,635 857,070 0 0 857,070 0 0 0
TOTAL ACCOUNT 5,612,478 4,672,162 0 58,365 4,730,527 857,070 0 17,239 874,309 0 7,642 7,642
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 389,497 0 0 389,497 389,497 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 22,198,512 0 0 15,563,821 15,563,821 0 0 4,596,868 4,596,868 0 2,037,823 2,037,823
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 22,588,009 0 0 15,953,318 15,953,318 0 0 4,596,868 4,596,868 0 2,037,823 2,037,823
TOTAL 378,224,747 1 10,895,643 0 269,103,483 279,999,126 1 2,083,223 771,517 65,589,178 68,443,918 1 780,562 29,001,141 29,781,703
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-1A
For Month Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT - Common Plant (For Report APL)
7 282900 CD-AA (63,996,763) (44,869,410) (13,252,450) (5,874,903)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (639,769) (639,769) 0 0
7 282919 CD-AA (6,799,966) (4,767,592) (1,408,137) (624,237)
7 283750 CD-AA 32,205 22,580 6,669 2,956
Total (71,404,293) (50,254,191) (14,653,918) (6,496,184)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-1A
For Month Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 6,795,077 6,795,077 0 0 0 0 6,795,077
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 104 104 0 0 0 0 104
7/4 154550 Supply Chain Average Cost Variance 0 0 (38) (38) 0 0 0 0 (38)
7/4 154560 Supply Chain Invoice Price Variance 0 0 12 12 0 0 0 0 12
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 127,055,142 56,043,440 0 183,098,582 100,489,871 43,307,307 26,565,271 12,736,133 0
TOTAL 127,055,142 56,043,440 6,795,155 189,893,737 1 100,489,871 43,307,307 26,565,271 12,736,133 6,795,155
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 70.112% 20.708% 9.180% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 9:18 AM

RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-12A AVISTA UTILITIES
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 216,214,132 147,553,200 68,660,932
Adjustments
Adjusted Net Operating Income (Loss) 216,214,132 147,553,200 68,660,932
E-APL Electric Net Rate Base 3,241,905,688 2,174,845,179 1,067,060,509
RATE OF RETURN 6.669% 6.785% 6.435%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers -AMA 02-01-2023 thru 01-31-2024 411,617 267,683 143,934
2 Percent 100.000% 65.032% 34.968%
E-OPS Direct Distribution Operating Expense 02-01-2023 thru 01-31-2024 44,915,325 31,053,189 13,862,136
3 Percent 100.000% 69.137% 30.863%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,233,265 88,025,167 10,503,123 4,704,975
Direct O & M Accts 901 - 935 71,769,262 48,332,811 15,977,494 7,458,957
Direct O & M Accts 901 - 905 Utility 9 Only 4,933,444 3,459,404 1,474,040 0
Adjustments 0 0 0 0
Total 179,935,971 139,817,382 27,954,657 12,163,932
Percentage 100.000% 77.704% 15.536% 6.760%
Direct Labor Accts 500 - 894 70,184,488 53,395,893 12,110,497 4,678,098
Direct Labor Accts 901 - 935 28,452,521 21,720,191 3,145,895 3,586,435
Direct Labor Accts 901 - 905 Utility 9 Only 5,320,240 3,750,140 1,570,100 0
Total 103,957,249 78,866,224 16,826,492 8,264,533
Percentage 100.000% 75.864% 16.186% 7.950%
Number of Customers at 788,366 410,798 270,130 107,438
Percentage 100.000% 52.107% 34.265% 13.628%
Net Direct Plant 4,431,484,674 3,313,443,980 746,529,039 371,511,655
Percentage 100.000% 74.771% 16.846% 8.383%
Total Percentages 400.000% 280.446% 82.832% 36.721%
7 Average (CD AA) 100.000% 70.112% 20.708% 9.180%
Page 2 of 5 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 14,581,563 0 10,070,421 4,511,142
Direct O & M Accts 901 - 935 22,667,120 0 15,453,013 7,214,107
Direct O & M Accts 901 - 905 Utility 9 Only 1,474,040 0 1,474,040 0
Total 38,722,723 0 26,997,474 11,725,249
Percentage 100.000% 0.000% 69.720% 30.280%
Direct Labor Accts 500 - 894 12,190,458 0 8,793,619 3,396,839
Direct Labor Accts 901 - 935 4,332,630 0 2,024,559 2,308,071
Direct Labor Accts 901 - 905 Utility 9 Only 1,570,100 0 1,570,100 0
Total 18,093,188 0 12,388,278 5,704,910
Percentage 100.000% 0.000% 68.469% 31.531%
Number of Customers at 377,568 0 270,130 107,438
Percentage 100.000% 0.000% 71.545% 28.455%
Net Direct Plant 1,102,026,774 0 731,821,367 370,205,407
Percentage 100.000% 0.000% 66.407% 33.593%
Total Percentages 400.000% 0.000% 276.141% 123.859%
8 Average (GD AA) 100.000% 0.000% 69.035% 30.965%
Page 3 of 5 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 98,526,243 88,025,167 10,501,076 0
Direct O & M Accts 901 - 935 64,314,645 48,332,811 15,981,834 0
Adjustments 0 0 0 0
Total 162,840,888 136,357,978 26,482,910 0
Percentage 100.000% 83.737% 16.263% 0.000%
Direct Labor Accts 500 - 894 65,350,087 53,395,893 11,954,194 0
Direct Labor Accts 901 - 935 25,394,208 21,720,191 3,674,017 0
Total 90,744,295 75,116,084 15,628,211 0
Percentage 100.000% 82.778% 17.222% 0.000%
Number of Customers at 680,928 410,798 270,130 0
Percentage 100.000% 60.329% 39.671% 0.000%
Net Direct Plant 4,005,453,112 3,273,631,745 731,821,367 0
Percentage 100.000% 81.729% 18.271% 0.000%
Total Percentages 400.000% 308.573% 91.427% 0.000%
9 Average (CD AN/ID/WA) 100.000% 77.144% 22.856% 0.000%
E-PLT Net Electric Distribution Plant-AMA 01-01-2023 thru 01-31-2024 1,565,247,715 1,076,278,594 488,969,121
10 Percent 100.000% 68.761% 31.239%
Book Depreciation 02-01-2023 thru 01-31-2024 152,422,183 101,804,452 50,617,731
11 Percent 100.000% 66.791% 33.209%
Page 4 of 5 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) -AMA 01-01-2023 thru 01-31-2024 3,647,295,971 2,436,412,069 1,210,883,902
12 Percent 100.000% 66.801% 33.199%
E-PLT Net Electric General Plant-AMA 01-01-2023 thru 01-31-2024 294,097,648 203,209,796 90,887,852
13 Percent 100.000% 69.096% 30.904%
Net Allocated Schedule M's -AMA 02-01-2023 thru 01-31-2024 -163,431,367 -109,697,058 -53,734,309
14 Percent 100.000% 67.121% 32.879%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 433,616,242 0 433,616,242 291,388,761 0 291,388,761 142,227,481 0 142,227,481
99 442200 Commercial - Firm & Int. 345,665,634 0 345,665,634 251,031,991 0 251,031,991 94,633,643 0 94,633,643
1 442300 Industrial 118,014,719 0 118,014,719 63,957,421 0 63,957,421 54,057,298 0 54,057,298
99 444000 Public Street & Highway Lighting 8,041,738 0 8,041,738 5,166,699 0 5,166,699 2,875,039 0 2,875,039
99 448000 Interdepartmental Revenue 1,615,477 0 1,615,477 1,359,637 0 1,359,637 255,840 0 255,840
99 499XXX Unbilled Revenue 10,538,512 0 10,538,512 6,460,781 0 6,460,781 4,077,731 0 4,077,731
TOTAL SALES TO ULTIMATE CUSTOMERS 917,492,322 0 917,492,322 619,365,290 0 619,365,290 298,127,032 0 298,127,032
1 447XXX Sales for Resale 0 266,416,781 266,416,781 0 171,785,540 171,785,540 0 94,631,241 94,631,241
TOTAL SALES OF ELECTRICITY 917,492,322 266,416,781 1,183,909,103 619,365,290 171,785,540 791,150,830 2987127,032 94,631,241 392,758,273
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 131,560 0 1317560 46,110 0 46,110 85,450 0 85,450
1 453000 Sales of Water & Water Power 0 704,914 7047914 0 454,529 454,529 0 250,385 250,385
1 454000 Rent from Electric Property 7,402,532 204,726 7,6077258 4,155,957 132,007 4,287,964 37246,575 72,719 3,319,294
1 454100 Rent from Trnsmission Joint Use 49,046 0 49,046 18,751 0 18,751 30,295 0 30,295
1 456XXX Other Electric Revenues 8,141,008 50,293,181 58,434,189 7,939,149 32,429,043 40,368,192 201,859 17,864,138 18,065,997
TOTAL OTHER OPERATING REVENUE 15,724,146 51,202,821 66,926,967 12,159,967 33,015,579 45,175,546 3,564,179 18,187,242 21,751,421
TOTAL ELECTRIC REVENUE 933,216,468 317,6197602 1,250,836,070 631,525,257 204,801,119 8367326,376 301,691,211 112,818,483 414,509,694
Page 1 of 7 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 172,718 172,718 0 111,369 111,369 0 61,349 61,349
1 501 XXX Fuel 0 46,761,153 46,761,153 0 30,151,591 30,151,591 0 16,609,562 16,609,562
1 502000 Steam Expense 0 4,227,978 4,227,978 0 2,726,200 2,726,200 0 1,501,778 1,501,778
1 505000 Electric Expense 0 711,295 711,295 0 458,643 458,643 0 252,652 252,652
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 6,719,751 6,719,751 0 4,332,895 4,332,895 0 2,386,856 2,386,856
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense 764,624 0 764,624 0 0 0 764,624 0 764,624
MAINTENANCE
1 510000 Supervision & Engineering 0 405,245 405,245 0 261,302 261,302 0 143,943 143,943
1 511000 Structures 0 870,933 870,933 0 561,578 561,578 0 309,355 309,355
1 512000 Boiler Plant 0 6,973,519 6,973,519 0 4,496,525 4,496,525 0 2,476,994 2,476,994
1 513000 Electric Plant 0 853,987 853,987 0 550,651 550,651 0 303,336 303,336
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 1,900,045 1,900,045 0 1,225,149 1,225,149 0 674,896 674,896
TOTAL STEAM POWER GENERATION EXP 764,624 69,596,624 70,361,248 0 44,875,903 44,875,903 764,624 24,720,721 25,485,345
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 2,537,188 2,537,188 0 1,635,979 1,635,979 0 901,209 901,209
1 536000 Water for Power 0 1,177,514 1,177,514 0 759,261 759,261 0 418,253 418,253
1 537000 Hydraulic Expense 6,178,641 3,457,817 9,636,458 4,055,042 2,229,600 6,284,642 2,123,599 1,228,217 3,351,816
1 538000 Electric Expense 0 6,546,861 6,546,861 0 4,221,416 4,221,416 0 2,325,445 2,325,445
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 2,233,493 2,233,493 0 1,440,156 1,440,156 0 793,337 793,337
1 540000 Rent 0 1,695,881 1,695,881 0 1,093,504 1,093,504 0 602,377 602,377
1 540100 MT Trust Funds Land Settlement Rents 5,941,750 0 5,941,750 3,831,287 0 3,831,287 2,110,463 0 2,110,463
MAINTENANCE
1 541000 Supervision & Engineering 0 671,836 671,836 0 433,200 433,200 0 238,636 238,636
1 542000 Structures 0 476,766 476,766 0 307,419 307,419 0 169,347 169,347
1 543000 Reservoirs, Dams, & Waterways 0 482,905 482,905 0 311,377 311,377 0 171,528 171,528
1 544000 Electric Plant 0 3,058,818 3,058,818 0 1,972,326 1,972,326 0 1,086,492 1,086,492
1 545000 Miscellaneous Hydraulic Plant 0 648,168 648,168 0 417,939 417,939 0 230,229 230,229
TOTAL HYDRO POWER GENERATION EXP 12,120,391 22,987,247 35,107,638 7,886,329 14,822,177 22,708,506 4,234,062 8,165,070 12,399,132
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 917,889 917,889 0 591,855 591,855 0 326,034 326,034
1 547XXX Fuel 0 143,265,671 143,265,671 0 92,377,705 92,377,705 0 50,887,966 50,887,966
1 548000 Generation Expense 0 3,988,769 3,988,769 0 2,571,958 2,571,958 0 1,416,811 1,416,811
1 549XXX Miscellaneous Other Power Generation Op Exp 0 641,282 641,282 0 413,499 413,499 0 227,783 227,783
1 550000 Rent 0 103,105 103,105 0 66,482 66,482 0 36,623 36,623
MAINTENANCE
1 551000 Supervision & Engineering 0 761,636 761,636 0 491,103 491,103 0 270,533 270,533
1 552000 Structures 0 136,334 136,334 0 87,908 87,908 0 48,426 48,426
1 553000 Generating & Electric Equipment 0 1,842,013 1,842,013 0 1,187,730 1,187,730 0 654,283 654,283
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 1,407,782 1,407,782 1 0 907,738 907,738 0 500,044 500,044
TOTAL OTHER POWER GENERATION EXP 0 153,064,481 153,064,481 0 98,695,978 98,695,978 0 54,368,503 54,368,503
Page 2 of 7 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 10,584,338 237,736,536 248,320,874 0 153,292,518 153,292,518 10,584,338 84,444,018 95,028,356
1 556000 System Control & Load Dispatching 0 783,477 783,477 0 505,186 505,186 0 278,291 278,291
E-557 557XXX Other Expense 11,275,220 40,788,615 29,513,395 16,336,716 26,300,499 9,963,783 5,061,496 14,488,116 19,549,612
TOTAL OTHER POWER SUPPLY EXPENSE (690,882) 279,308,628 278,617,746 (16,336,716) 180,098,203 163,761,487 15,645,834 99,210,425 114,856,259
TOTAL PRODUCTION OPERATING EXP 12,194,133 524,956,980 537,151,113 8,450,387 338,492,261 330,041,874 20,644,520 186,464,719 207,109,239
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 2,142,059 2,142,059 0 1,381,200 1,381,200 0 760,859 760,859
1 561000 Load Dispatching 0 2,969,987 2,969,987 0 1,915,048 1,915,048 0 1,054,939 1,054,939
1 562000 Station Expense 0 399,682 399,682 0 257,715 257,715 0 141,967 141,967
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 335,259 335,259 0 216,175 216,175 0 119,084 119,084
1 565XXX Transmission of Electricity by Others 0 19,093,856 19,093,856 0 12,311,718 12,311,718 0 6,782,138 6,782,138
1 566000 Miscellaneous Transmission Expense 0 3,743,772 3,743,772 0 2,413,984 2,413,984 0 1,329,788 1,329,788
1 567000 Rent 0 95,109 95,109 0 61,326 61,326 0 33,783 33,783
MAINTENANCE
1 568000 Supervision & Engineering 1,461 364,668 366,129 0 235,138 235,138 1,461 129,530 130,991
1 569000 Structures 27,149 527,700 554,849 0 340,261 340,261 27,149 187,439 214,588
1 570000 Station Equipment 0 1,097,959 1,097,959 0 707,964 707,964 0 389,995 389,995
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 6,144 1,908,669 1,914,813 1,005 1,230,710 1,231,715 5,139 677,959 683,098
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 4,385 68,950 73,335 1 4,415 44,459 48,874 30 24,491 24,461
TOTAL TRANSMISSION OPERATING EXP 39,139 32,747,670 32,786,809 5,420 21,115,698 21,121,118 33,719 11,631,972 11,665,691
Page 3 of 7 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 15,654,002 31,857,711 47,511,713 11,260,213 20,541,852 31,802,065 4,393,789 11,315,859 15,709,648
E-DEPX Depreciation Expense-Transmission 788,582 20,607,526 21,396,108 522,269 13,287,733 13,810,002 266,313 7,319,793 7,586,106
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 1,181,457 1,181,457 0 761,803 761,803 0 419,654 419,654
99 403027 Colstrip Plant Adjustment-Depreciation (2,776,051) 0 (2,776,051) (2,038,974) 0 (2,038,974) (737,077) 0 (737,077)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 200,000 200,000 0 128,960 128,960 0 71,040 71,040
99 407327 Colstrip Reg. Asset Amortization 1,949,664 0 1,949,664 1,076,325 0 1,076,325 873,339 0 873,339
1 407333 Amortization of CDA Settlement Costs 0 32,719 32,719 0 21,097 21,097 0 11,622 11,622
1 407334 Amortization of EIM Deferral 145,650 0 145,650 0 0 0 145,650 0 145,650
99 407360 Amortization of CS2 & COLSTRIP O&M 1,012,554 0 1,012,554 0 0 0 1,012,554 0 1,012,554
1 407382 Amortization of CDA Settlement - Allocated 0 884,085 884,085 0 570,058 570,058 0 314,027 314,027
99 407395 Optional Renewable Power Revenue Offset 350,169 0 350,169 275,793 0 275,793 74,376 0 74,376
99 407405 Amortization of Boulder Park Write Off - Idaho (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
99 407427 Colstrip Regulatory Deferral (2,930,046) 0 (2,930,046) (1,474,013) 0 (1,474,013) (1,456,033) 0 (1,456,033)
99 407434 EIM Deferred O&M (543,332) 0 (543,332) 0 0 0 (543,332) 0 (543,332)
99 407450/40749'Amortization of BPA Residential Exchange Credit (15,752,250) 0 (15,752,250) (10,618,904) 0 (10,618,904) (5,133,346) 0 (5,133,346)
99 407451 Deferral CEIP (1,111,368) 0 (1,111,368) (1,111,368) 0 (1,111,368) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M (1,529,019) 0 (1,529,019) 0 0 0 (1,529,019) 0 (1,529,019)
99 407494 Amortization of Schedule 98 REC Rev 140,931 0 140,931 140,931 0 140,931 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (8,415) (8,415) 0 (5,426) (5,426) 0 (2,989) (2,989)
E-OTX Taxes Other Than FIT--Prod & Trans 0 17,252,940 17,252,940 0 11,124,696 11,124,696 0 6,128,244 6,128,244
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 4,712,794 72,008,023 67,295,229 1,967,728 46,430,773 44,463,045 2,745,066 25,577,250 22,832,184
TOTAL PRODUCTION & TRANSMISSION EXPEN 7,520,478 629,712,673 637,233,151 10,412,695 406,038,732 395,626,037 17,933,173 223,673,941 241,607,114
Page 4 of 7 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 674,193 2,951,492 3,625,685 540,523 2,040,573 2,581,096 133,670 910,919 1,044,589
3 582000 Station Expense 821,659 161,691 983,350 553,291 111,788 665,079 268,368 49,903 318,271
3 583000 Overhead Line Expense 1,948,140 1,182,256 3,130,396 1,241,717 817,376 2,059,093 706,423 364,880 1,071,303
3 584000 Underground Line Expense 2,546,248 0 2,546,248 1,523,937 0 1,523,937 1,022,311 0 1,022,311
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense 7,087 0 7,087 6,865 0 6,865 222 0 222
3 586000 Meter Expense 2,099,498 29,606 2,129,104 1,764,208 20,469 1,784,677 335,290 9,137 344,427
3 587000 Customer Installations Expense 709,757 78,291 788,048 443,220 54,128 497,348 266,537 24,163 290,700
3 588000 Miscellaneous Distribution Expense 5,286,710 4,062,492 9,349,202 4,039,692 2,808,685 6,848,377 1,247,018 1,253,807 2,500,825
3 589000 Rent 0 252,843 252,843 0 174,808 174,808 0 78,035 78,035
MAINTENANCE:
3 590000 Supervision & Engineering 294,644 1,068,217 1,362,861 200,341 738,533 938,874 94,303 329,684 423,987
3 591000 Structures 388,935 13,129 402,064 249,318 9,077 258,395 139,617 4,052 143,669
3 592000 Station Equipment 606,035 68,084 674,119 367,760 47,071 414,831 238,275 21,013 259,288
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 27,806,614 474 27,807,088 18,788,789 328 18,789,117 9,017,825 146 9,017,971
3 594000 Underground Lines 858,647 0 858,647 628,108 0 628,108 230,539 0 230,539
3 595000 Line Transformers 391,959 0 391,959 318,960 0 318,960 72,999 0 72,999
3 596000 Street Light & Signal System Maintenance Exp 91,783 0 91,783 82,219 0 82,219 9,564 0 9,564
3 597000 Meters 56,892 0 56,892 50,343 0 50,343 6,549 0 6,549
3 598000 Miscellaneous Distribution Expense 326,520 311,359 637,879 253,897 215,264 469,161 72,623 96,095 168,718
TOTAL DISTRIBUTION OPERATING EXP 44,915,321 10,179,934 55,095,255 31,053,188 7,038,100 38,091,288 13,862,133 3,141,834 17,003,967
E-DEPX Depreciation Expense-Distribution 60,471,623 86,652 60,558,275 40,052,911 59,909 40,112,820 20,418,712 26,743 20,445,455
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 115,971 0 115,971 115,971 0 115,971 0 0 0
E-OTX Taxes Other Than FIT--Distribution 55,387,509 0 55,387,509 49,939,652 0 49,939,652 51447,857 0 5,447,857
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 115,975,103 86,652 116,061,755 90,108,534 59,909 90,168,443 25,866,569 26,743 25,893,312
TOTAL DISTRIBUTION EXPENSES 160,890,424 10,266,586 171,157,010 121,161,722 7,098,009 128,259,731 39,728,702 3,168,577 42,897,279
Page 5 of 7 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 133,447 133,447 0 86,783 86,783 0 46,664 46,664
2 902000 Meter Reading Expenses 532,803 129,298 662,101 362,410 84,085 446,495 170,393 45,213 215,606
2 903XXX Customer Records & Collection Expenses 936,762 7,604,915 8,541,677 493,768 4,945,628 5,439,396 442,994 2,659,287 3,102,281
2 904000 Uncollectible Accounts 5,262,545 85,300 5,347,845 4,628,886 55,472 4,684,358 633,659 29,828 663,487
2 905000 Misc Customer Accounts 0 279,535 279,535 0 181,787 181,787 0 97,748 97,748
TOTAL CUSTOMER ACCOUNTS EXPENSES 6,732,110 8,232,495 14,964,605 5,485,064 5,353,755 10,838,819 1,247,046 2,878,740 4,125,786
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 32,566,168 250,837 32,817,005 26,258,395 163,124 26,421,519 6,307,773 87,713 6,395,486
2 909000 Advertising 136,325 717,334 853,659 118,942 466,497 585,439 17,383 250,837 268,220
2 910000 Misc Customer Service & Info Exp 0 106,234 106,234 0 69,086 69,086 0 37,148 37,148
TOTAL CUSTOMER SERVICE & INFO EXP 32,702,493 1,074,405 33,776,898 26,377,337 698,707 27,076,044 6,325,156 375,698 6,700,854
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 42,991 0 42,991 42,991 0 42,991 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 42,991 0 42,991 42,991 0 42,991 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 1,465,226 31,485,414 32,950,640 663,089 21,631,424 22,294,513 802,137 9,853,990 10,656,127
4 921000 Office Supplies & Expenses 1,146 3,802,857 3,804,003 377 2,612,677 2,613,054 769 1,190,180 1,190,949
4 922000 Admin Exp Transferred--Credit 0 (115,192) (115,192) 0 (79,140) (79,140) 0 (36,052) (36,052)
4 923000 Outside Services Employed 1,675,753 13,404,215 15,079,968 1,637,232 9,209,098 10,846,330 38,521 4,195,117 4,233,638
4 924000 Property Insurance Premium 0 2,821,627 2,821,627 0 1,938,542 1,938,542 0 883,085 883,085
4 925XXX Injuries and Damages 4,319,299 7,044,593 11,363,892 2,881,279 4,839,847 7,721,126 1,438,020 2,204,746 3,642,766
4 926XXX Employee Pensions and Benefits 3,455,676 25,172,652 28,628,328 2,511,949 17,294,367 19,806,316 943,727 7,878,285 8,822,012
4 927000 Franchise Requirements 1,200 0 1,200 0 0 0 1,200 0 1,200
1 928000 Regulatory Commission Expenses 3,766,522 4,659,721 8,426,243 2,946,908 3,004,588 5,951,496 819,614 1,655,133 2,474,747
4 930000 Miscellaneous General Expenses 153,877 5,409,163 5,563,040 133,946 3,716,257 3,850,203 19,931 1,692,906 1,712,837
4 931000 Rents 8,400 934,311 942,711 0 641,900 641,900 8,400 292,411 300,811
4 935000 Maintenance of General Plant 1,886,970 12,756,430 14,643,400 1 1,374,361 8,764,050 10,138,411 1 512,609 3,992,380 4,504,989
TOTAL ADMIN & GEN OPERATING EXP 16,734,069 107,375,791 124,109,860 12,149,141 73,573,610 85,722,751 4,584,928 33,802,181 38,387,109
Page 6 of 7 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 3,841,295 19,114,791 22,956,086 2,947,130 13,132,435 16,079,565 894,165 5,982,356 6,876,521
E-AMTX Amortization Expense-General Plant - 303000 0 298,353 298,353 0 204,660 204,660 0 93,693 93,693
E-AMTX Amortization Expense-Miscellaneous IT Intangible 3,312,435 41,769,800 45,082,235 3,312,435 28,697,106 32,009,541 0 13,072,694 13,072,694
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 422,431 422,431 0 290,223 290,223 0 132,208 132,208
99 407229 Idaho Earnings Test Amortization (143,119) 0 (143,119) 0 0 0 (143,119) 0 (143,119)
99 407230 Tax Reform Amortization (27,689) 0 (27,689) 0 0 0 (27,689) 0 (27,689)
99 407306 Regulatory Debit - AMI Amortization 2,280,858 0 2,280,858 2,280,858 0 2,280,858 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 1,506,272 0 1,506,272 1,506,272 0 1,506,272 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 326,674 1,803,557 2,130,231 265,949 1,204,794 1,470,743 60,725 598,763 659,488
99 407314 Regulatory Debit - FISERVE Amortization 77,798 0 77,798 0 0 0 77,798 0 77,798
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 178,519 0 178,519 55,524 0 55,524 122,995 0 122,995
99 407344 Regulatory Credit - Amort - WF Resiliency 6,424,033 0 6,424,033 5,568,108 0 5,568,108 855,925 0 855,925
99 407347 Regulatory Credit - Deferral - COVID-19 (108,899) 0 (108,899) 0 0 0 (108,899) 0 (108,899)
99 407357 AMORT OF INTERVENOR FUND DEFER 58,055 0 58,055 58,055 0 58,055 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 19,861 0 19,861 19,861 0 19,861 0 0 0
99 407372 Amortization-Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (424,336) 0 (424,336) 0 0 0 (424,336) 0 (424,336)
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (1,343,550) 0 (1,343,550) (1,343,550) 0 (1,343,550) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral (2,344,990) 0 (2,344,990) (2,344,990) 0 (2,344,990) 0 0 0
99 407452 Regulatory Credit - Intervenor Funding (111,712) 0 (111,712) (111,712) 0 (111,712) 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N (10,321,227) 0 (10,321,227) (7,594,151) 0 (7,594,151) (2,727,076) 0 (2,727,076)
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (1,144,046) 0 (1,144,046) (759,126) 0 (759,126) (384,920) 0 (384,920)
99 407493 Amortization-Remand Residual Balance (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
E-OTX Taxes Other Than FIT--A&G 1,114,824 5,332,955 6,447,779 798,213 3,663,900 4,462,113 316,611 1,669,055 1,985,666
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 3,793,455 68,741,887 72,535,342 5,281,275 47,193,118 52,474,393 1,487,820 21,548,769 20,060,949
TOTAL ADMIN & GENERAL EXPENSES 20,527,524 176,117,678 196,645,202 17,430,416 120,766,728 138,197,144 3,097,108 55,350,950 58,448,058
TOTAL EXPENSES BEFORE FIT 228,416,020 825,403,837 1,053,819,857 160,084,835 539,955,931 700,040,766 68,331,185 285,447,906 353,779,091
NET OPERATING INCOME (LOSS) BEFORE FIT 197,016,213 136,285,610 60,730,603
E-FIT FEDERAL INCOME TAX (3,822,723) (3,852,558) 29,835
E-FIT DEFERRED FEDERAL INCOME TAX (14,869,582) (7,089,012) (7,780,570)
E-FIT AMORTIZED ITC 505,614 326,020 179,594
ELECTRIC NET OPERATING INCOME (LOSS) 216,214,132 147,553,200 68,660,932
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers - AMA 100.000% 65.032% 34.968%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.137% 30.863%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-12A
For Twelve Months Ended January 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 176,400 1,247,495 1,423,895 149,190 804,385 953,575 27,210 443,110 470,320
1 456010 Other Electric Rev-Financial 0 (23,084,006) (23,084,006) 0 (14,884,567) (14,884,567) 0 (8,199,439) (8,199,439)
1 456015 Other Electric Rev-CT Fuel Sales 0 24,714,536 24,714,536 0 15,935,933 15,935,933 0 8,778,603 8,778,603
1 456016 Other Electric Rev-Resource Opt 0 3,999,256 3,999,256 0 2,578,720 2,578,720 0 1,420,536 1,420,536
1 456017 Other Electric Rev-Non Resource 0 120,758 120,758 0 77,865 77,865 0 42,893 42,893
1 456018 Other Electric Rev-Extraction 0 326,582 326,582 0 210,580 210,580 0 116,002 116,002
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (165,000) 1,650,000 1,485,000 0 1,063,920 1,063,920 (165,000) 586,080 421,080
1 456050 Other Electric Rev-Attachment Fees 981,280 0 981,280 804,823 0 804,823 176,457 0 176,457
1 456100 Transmission Revenue of Others 0 29,238,932 29,238,932 0 18,853,263 18,853,263 0 10,385,669 10,385,669
1 456120 Parallel Capacity Support Revenue 0 924,000 924,000 0 595,795 595,795 0 328,205 328,205
1 456130 Ancillary Services Revenue 0 1,268,047 1,268,047 0 817,637 817,637 0 450,410 450,410
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral (9,801,933) 0 (9,801,933) (3,997,578) 0 (3,997,578) (5,804,355) 0 (5,804,355)
1 456329 Amortization Res Decoupling Deferral 18,015,181 0 18,015,181 11,965,106 0 11,965,106 6,050,075 0 6,050,075
1 456338 Non-res Decoupling Deferred Rev (1,511,903) 0 (1,511,903) (603,534) 0 (603,534) (908,369) 0 (908,369)
1 456339 Amortization Non-res Decoupling (75,148) 0 (75,148) (507,427) 0 (507,427) 432,279 0 432,279
1 456380 Other Electric Revenue-Clearwater 330,771 0 330,771 0 0 0 330,771 0 330,771
1 456700 Other Electric Rev-Low Voltage 191,360 0 191,360 128,569 0 128,569 62,791 0 62,791
1 456705 Low Voltage B on A 0 1,779,528 1,779,528 0 1,147,440 1,147,440 0 632,088 632,088
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (3,158,719) (3,158,719) 0 (2,036,742) (2,036,742) 0 (1,121,977) (1,121,977)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 3,158,719 3,158,719 0 2,036,742 2,036,742 0 1,121,977 1,121,977
1 456730 Other Elec Rev-Intraco Thermal 0 8,108,054 8,108,054 0 5,228,073 5,228,073 0 2,879,981 2,879,981
TOTAL ACCOUNT 456 8,141,008 50,293,182 58,434,190 7,939,149 32,429,044 40,368,193 201,859 17,864,138 18,065,997
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-12A
For Twelve Months Ended January 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 207,977,162 207,977,162 0 134,103,674 134,103,674 0 73,873,488 73,873,488
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 1,545,501 1,545,501 0 996,539 996,539 0 548,962 548,962
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 10,584,338 0 10,584,338 0 0 0 10,584,338 0 10,584,338
1 555550 Non Monetary - Exchange Power 0 (182,664) (182,664) 0 (117,782) (117,782) 0 (64,882) (64,882)
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 5,042,640 5,042,640 0 3,251,494 3,251,494 0 1,791,146 1,791,146
1 555710 Intercompany Purchase 0 1,268,047 1,268,047 0 817,637 817,637 0 450,410 450,410
1 555740 Purchased Power - EIM 0 22,085,850 22,085,850 0 14,240,956 14,240,956 0 7,844,894 7,844,894
TOTAL ACCOUNT 555 10,584,338 237,736,536 248,320,874 0 153,292,518 153,292,518 10,584,338 84,444,018 95,028,356
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-12A
For Twelve Months Ended January 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 43,242 5,910,116 5,953,358 43,242 3,810,843 3,854,085 0 2,099,273 2,099,273
1 557010 Other Power Supply Expense - Financial 0 8,821,779 8,821,779 0 5,688,283 5,688,283 0 3,133,496 3,133,496
1 557018 Merchandise Processing Fee 0 50,504 50,504 0 32,565 32,565 0 17,939 17,939
1 557150 Fuel - Economic Dispatch 0 (11,371,315) (11,371,315) 0 (7,332,224) (7,332,224) 0 (4,039,091) (4,039,091)
1 557160 Power Supply Expense - Miscellaneous 0 2,945,613 2,945,613 0 1,899,331 1,899,331 0 1,046,282 1,046,282
99 557161 Unbilled Add-Ons 1,091,191 0 1,091,191 569,954 0 569,954 521,237 0 521,237
1 557165 Other Resource Costs-CAISO Charges 0 750,601 750,601 0 483,988 483,988 0 266,613 266,613
1 557167 Other Resource Costs-CA Carbon 0 319,000 319,000 0 205,691 205,691 0 113,309 113,309
1 557170 Broker Fees - Power 1,860 755,391 757,251 0 487,076 487,076 1,860 268,315 270,175
1 557171 REC Broker Fees 0 65,651 65,651 0 42,332 42,332 0 23,319 23,319
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 1,348,137 0 1,348,137 1,348,137 0 1,348,137 0 0 0
1 557200 Nez Perce 818,678 0 818,678 497,498 0 497,498 321,180 0 321,180
99 557280 Washington ERM Deferred (27,300,075) 0 (27,300,075) (27,300,075) 0 (27,300,075) 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 9,271,299 0 9,271,299 9,271,299 0 9,271,299 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 1,515,773 0 1,515,773 1,515,773 0 1,515,773 0 0 0
99 557324 Def Power Supply Exp-REC Amort (2,282,544) 0 (2,282,544) (2,282,544) 0 (2,282,544) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred (3,737,703) 0 (3,737,703) 0 0 0 (3,737,703) 0 (3,737,703)
99 557390 Idaho PCA Amortization 7,954,922 0 7,954,922 0 0 0 7,954,922 0 7,954,922
1 557395 Optional Renewable Power Expense Offset 0 1,639 1,639 0 1,057 1,057 0 582 582
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 6,482,916 6,482,916 0 4,180,184 4,180,184 0 2,302,732 2,302,732
1 557711 Turbine Gas Bookout Offset 0 (6,482,916) (6,482,916) 0 (4,180,184) (4,180,184) 0 (2,302,732) (2,302,732)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 32,539,636 32,539,636 0 20,981,557 20,981,557 0 11,558,079 11,558,079
TOTAL ACCOUNT 557 11,275,220 40,788,615 29,513,395 16,336,716 26,300,499 9,963,783 5,061,496 14,488,116 19,549,612
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-12A
For Twelve Months Ended January 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 662,141 250,837 912,978 574,667 163,124 737,791 87,474 87,713 175,187
99 908600 Public Purpose Tariff Rider Expense Offset 31,665,436 0 31,665,436 25,278,978 0 25,278,978 6,386,458 0 6,386,458
99 908610 Limited Income Tax Refund Program 161,528 0 161,528 161,528 0 161,528 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization 77,063 0 77,063 243,222 0 243,222 (166,159) 0 (166,159)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 32,566,168 250,837 32,817,005 26,258,395 163,124 26,421,519 6,307,773 87,713 6,395,486
ALLOCATION RATIOS:
E-ALL 2 Number of Customers - AMA 100.000% 65.032% 34.968%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.91% 55.91%
2 Cost of Debt 5.096% 5.102%
Total Weighted Cost 2.849% 2.853%
E-APL Net Rate Base 3,241,905,688 2,174,845,179 1,067,060,509
Interest Deduction for FIT Calculation 92,404,575 61,961,339 30,443,236
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 1,250,836,070 836,326,376 414,509,694
E-OPS Less: Operating & Maintenance Expense 797,927,531 512,934,885 284,992,646
E-OPS Less: Book Deprec/Amort and Reg Amortizations 176,804,098 121,579,420 55,224,678
E-OTX Less: Taxes Other than FIT 79,088,228 65,526,461 13,561,767
Net Operating Income Before FIT 197,016,213 136,285,610 60,730,603
E-INT Less: Interest Expense 92,404,575 61,961,339 30,443,236
E-OTX Less: ID ITC Deferred &Amortization (26,459) 0 (26,459)
E-SCM Plus: Schedule M Adjustments (122,788,618) (92,669,783) (30,118,835)
Taxable Net Operating Income (18,203,439) (18,345,512) 142,073
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax (3,822,723) (3,852,558) 29,835
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax (3,822,723) (3,852,558) 29,835
E-DTE Deferred FIT 17,135,071 14,102,000 3,033,071
E-DTE Customer Tax Credit Amortization (32,004,653) (21,191,012) (10,813,641)
1 411400 Amortized Investment Tax Credit (505,614) (326,020) (179,594)
Total Net FIT/Deferred FIT (19,197,919) (11,267,590) (7,930,329)
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 84,183,908 115,338,723 199,522,631 58,210,929 76,975,722 135,186,651 25,972,979 38,363,001 64,335,980
12 997001 Contributions In Aid of Construction 0 9,158,624 9,158,624 0 6,118,052 6,118,052 0 3,040,572 3,040,572
12 997002 Injuries and Damages 0 (500,000) (500,000) 0 (334,005) (334,005) 0 (165,995) (165,995)
99 997004 Boulder Park Write Off (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
12 997005 FAS106 Current Retiree Medical Accrual 0 (1,014,354) (1,014,354) 0 (677,599) (677,599) 0 (336,755) (336,755)
99 997007 Idaho PCA 3,673,887 0 3,673,887 0 0 0 3,673,887 0 3,673,887
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 320,897 320,897 0 214,362 214,362 0 106,535 106,535
99 997018 DSM Tariff Rider (17,185,769) 64 (17,185,705) (13,751,404) 43 (13,751,361) (3,434,365) 21 (3,434,344)
12 997020 FAS87 Current Pension Accrual 0 (1,204,927) (1,204,927) 0 (804,903) (804,903) 0 (400,024) (400,024)
12 997027 Uncollectibles 4,232,565 (3,026,136) 1,206,429 2,722,386 (2,021,489) 700,897 1,510,179 (1,004,647) 505,532
99 997031 Decoupling Mechanism (6,626,196) 0 (6,626,196) (6,856,567) 0 (6,856,567) 230,371 0 230,371
12 997032 Interest Rate Swaps 0 9,538,697 9,538,697 0 6,371,945 6,371,945 0 3,166,752 3,166,752
99 997033 BPA Residential Exchange (101,744) 0 (101,744) (91,760) 0 (91,760) (9,984) 0 (9,984)
99 997034 Montana Hydro Settlement (1,609,813) (24,450,400) (26,060,213) (1,036,720) (16,798,158) (17,834,878) (573,093) (7,652,242) (8,225,335)
99 997035 Leases 0 48,558 48,558 0 33,361 33,361 0 15,197 15,197
99 997043 Washington Deferred Power Costs (15,690,586) 0 (15,690,586) (15,690,586) 0 (15,690,586) 0 0 0
12 997044 Non-Monetary Power Costs 0 (182,664) (182,664) 0 (122,021) (122,021) 0 (60,643) (60,643)
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement (16,820) 0 (16,820) (22,008) 0 (22,008) 5,188 0 5,188
12 997048 AFUDC 0 (2,780,930) (2,780,930) 0 (1,857,689) (1,857,689) 0 (923,241) (923,241)
12 997049 Tax Depreciation 0 (177,327,197) (177,327,197) 0 (118,456,341) (118,456,341) 0 (58,870,856) (58,870,856)
99 997058 Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
12 997061 CDA Fund Settlement 0 0 0 0 0 0 0 0 0
12 997063 CDA Lake Settlement 0 884,086 884,086 0 590,578 590,578 0 293,508 293,508
99 997065 Amortization - Unbilled Revenue Add-Ins 1,430,357 0 1,430,357 1,050,452 0 1,050,452 379,905 0 379,905
12 997072 CDA Fund Settlement-Prepayment 0 0 0 0 0 0 0 0 0
12 997080 Book Transportation Depreciation 0 3,448,598 3,448,598 0 2,303,698 2,303,698 0 1,144,900 1,144,900
12 997081 Deferred Compensation 0 (37,520) (37,520) 0 (25,064) (25,064) 0 (12,456) (12,456)
4 997082 Meal Disallowances 0 659,898 659,898 0 453,370 453,370 0 206,528 206,528
12 997083 Paid Time Off 0 919,178 919,178 0 614,020 614,020 0 305,158 305,158
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 (516,465) 0 (516,465) 0 0 0 (516,465) 0 (516,465)
99 997095 WA REC Deferral (766,772) 0 (766,772) (766,772) 0 (766,772) 0 0 0
12 997096 CDA Settlement Costs 0 32,720 32,720 0 21,857 21,857 0 10,863 10,863
99 997098 Provision for Rate Refund (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 (45,450) (45,450) 0 (30,361) (30,361) 0 (15,089) (15,089)
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (73,071,408) (73,071,408) 0 (48,812,431) (48,812,431) 0 (24,258,977) (24,258,977)
99 997102 Amort Idaho Earnings Test (254229) (143,119) 0 (143,119) 0 0 0 (143,119) 0 (143,119)
99 997107 MDM System 3,787,130 0 3,787,130 3,787,130 0 3,787,130 0 0 0
99 997109 Tax Reform Amortization (27,689) 0 (27,689) 0 0 0 (27,689) 0 (27,689)
99 997110 FISERVE 77,798 261,328 339,126 0 174,570 174,570 77,798 86,758 164,556
12 997111 Capitalized Transportation 0 (104,426) (104,426) 0 (69,758) (69,758) 0 (34,668) (34,668)
12 997114 AFUDC Debt CW IP 0 131,508 131,508 0 87,849 87,849 0 43,659 43,659
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (4,019,614) 0 (4,019,614) (2,608,651) 0 (2,608,651) (1,410,963) 0 (1,410,963)
Page 1 of 2 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 4,374,328 4,374,328 0 2,922,095 2,922,095 0 1,452,233 1,452,233
99 997120 Transportation Tax Disallowance 0 112,215 112,215 0 74,961 74,961 0 37,254 37,254
99 997122 Regulatory Fees (1,343,550) 0 (1,343,550) (1,343,550) 0 (1,343,550) 0 0 0
99 997123 EIM Deferred O&M 145,650 0 145,650 0 0 0 145,650 0 145,650
99 997125 COVID-19 (2,704,727) 0 (2,704,727) (2,344,990) 0 (2,344,990) (359,737) 0 (359,737)
99 997126 Prepaid Expenses 0 (255,165) (255,165) 0 (170,453) (170,453) 0 (84,712) (84,712)
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (1,000,928) (1,000,928) 0 (668,630) (668,630) 0 (332,298) (332,298)
99 997129 Mixed Service Costs (IDD#5) 0 (27,833,333) (27,833,333) 0 (18,592,945) (18,592,945) 0 (9,240,388) (9,240,388)
99 997130 Wild Fire Resiliency Deferral (3,875,050) 0 (3,875,050) (2,003,900) 0 (2,003,900) (1,871,150) 0 (1,871,150)
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits (990,053) 0 (990,053) (990,053) 0 (990,053) 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (1,111,368) 0 (1,111,368) (1,111,368) 0 (1,111,368) 0 0 0
99 997138 Intervenor Funding (59,931) 0 (59,931) (59,931) 0 (59,931) 0 0 0
99 997139 Pension Settlement 0 492,777 492,777 0 329,180 329,180 0 163,597 163,597
99 997140 Insurance Balancing (1,128,205) 0 (1,128,205) (743,285) 0 (743,285) (384,920) 0 (384,920)
99 997141 CCA 764,624 0 764,624 0 0 0 764,624 0 764,624
99 997143 Depreciation Rate Deferral (245,817) 0 (245,817) 55,524 0 55,524 (301,341) 0 (301,341)
997145 Sec 174 Research Costs 0 3,681,271 3,681,271 0 2,459,126 2,459,126 0 1,222,145 1,222,145
TOTAL SCHEDULE M ADJUSTMENTS 40,642,750 (163,431,368) (122,788,618) 17,027,275 (109,697,058) (92,669,783) 23,615,475 (53,734,310) (30,118,835)
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.801% 33.199%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 19,271,162 19,271 ,162 0 12,873,329 12,873,329 0 6,397,833 6,397,833
99 410100 Deferred Federal Income Tax Expense - Washingtc 7,489,229 0 7,489,229 7,489,229 0 7,489,229 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 587,221 0 587,221 0 0 0 587,221 0 587,221
410100 Total 8,076,450 19,271,162 27,347,612 7,489,229 12,873,329 20,362,558 587,221 6,397,833 6,985,054
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (14,699,412) (14,699,412) 0 (9,819,354) (9,819,354) 0 (4,880,058) (4,880,058)
99 411100 Deferred Federal Income Tax Expense - Washingtc 1,171,964 0 1,171,964 1,171 ,964 0 1,171,964 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 357,142 0 357,142 0 0 0 357,142 0 357,142
411100 Total 814,822 (14,699,412) (13,884,590) 1,171 ,964 (9,819,354) (8,647,390) (357,142) (4,880,058) (5,237,200)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 2,386,832 0 2,386,832 2,386,832 0 2,386,832 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 1,285,217 0 1,285,217 0 0 0 1,285,217 0 1,285,217
410193 Total 3,672,049 0 3,672,049 2,386,832 0 2,386,832 1,285,217 0 1,285,217
Total Deferred Federal Income Tax Expense 12,563,321 4,571,750 17,135,071 11,048,025 3,053,975 14,102,000 1,515,296 1,517,775 3,033,071
99 411193 Customer Tax Credit Amortization - Washington (21,191,012) 0 (21,191,012) (21,191 ,012) 0 (21,191,012) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 10,813,641 0 10,813,641 0 0 0 10,813,641 0 10,813,641
411193 Total 32,004,653 0 32,004,653 21,191 ,012 0 21,191,012 10,813,641 0 10,813,641
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.801% 33.199%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 66,098 66,098 0 42,620 42,620 0 23,478 23,478
1 408140 State Kwh Generation Tax 0 1,337,196 1,337,196 0 862,224 862,224 0 474,972 474,972
1 408150 R&P Property Tax--Production 0 12,014,189 12,014,189 0 7,746,749 7,746,749 0 4,267,440 4,267,440
1 408180 R&P Property Tax--Transmission 0 3,815,284 3,815,284 0 2,460,095 2,460,095 0 1,355,189 1,355,189
1 409100 State Income Tax--Montana & Oregon 0 20,173 20,173 0 13,008 13,008 0 7,165 7,165
TOTAL PRODUCTION & TRANSMISSION 0 17,252,940 17,252,940 0 11,124,696 11,124,696 0 6,128,244 6,128,244
DISTRIBUTION
99 408110 State Excise Tax 24,386,972 0 24,386,972 24,386,807 0 24,386,807 165 0 165
99 408120 Municipal Occupation & License Tax 24,684,156 0 24,684,156 20,842,027 0 20,842,027 3,842,129 0 3,842,129
99 408160 Miscellaneous State or Local Tax--WA & ID 85 0 85 0 0 0 85 0 85
99 408170 R&P Property Tax--Distribution 6,342,704 0 6,342,704 4,710,818 0 4,710,818 1,631 ,886 0 1,631 ,886
99 409100 State Income Tax--Idaho 51 0 51 0 0 0 51 0 51
99 411410 State Income Tax--Idaho ITC Deferred 52 0 52 0 0 0 52 0 52
99 411420 State Income Tax--Idaho ITC Amortization 26,511 0 26,511) 0 0 0 26,511 0 26,511
TOTAL DISTRIBUTION 55,387,509 0 55,387,509 49,939,652 0 49,939,652 5,447,857 0 5,447,857
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 1 ,114,824 5,332,955 6,447,779 798,213 3,663,900 4,462,113 316,611 1,669,055 1,985,666
TOTAL A&G 1 ,114,824 5,332,955 6,447,779 798,213 3,663,900 4,462,113 316,611 1,669,055 1,985,666
TOTAL TAXES OTHER THAN FIT 56,502,333 22,585,895 79,088,228 50,737,865 14,788,596 65,526,461 5,764,468 7,797,299 13,561 ,767
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,233,333 7,233,333 0 4,664,053 4,664,053 0 2,569,280 2,569,280
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 996,579 996,579 0 642,594 642,594 0 353,985 353,985
1 182381 CDA Settlement Past Storage 0 26,927,775 26,927,775 0 17,363,029 17,363,029 0 9,564,746 9,564,746
1 302000 Franchises & Consents 2,751,764 44,049,218 46,800,982 2,751,764 28,402,936 31,154,700 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,336,726 16,656,442 319,716 10,718,158 11,037,874 0 5,618,568 5,618,568
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 4,895,154 107,756,635 112,651,789 4,895,154 74,032,041 78,927,195 0 33,724,594 33,724,594
4 3031OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 24,328,403 24,328,403 0 16,714,343 16,714,343 0 7,614,060 7,614,060
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 68,822,259 68,822,259 0 47,282,957 47,282,957 0 21,539,302 21,539,302
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,467,720 20,467,720 0 14,061,938 14,061,938 0 6,405,782 6,405,782
4 303121 Misc Intangible Plant-AMI Software 13,731,347 58,366 13,789,713 13,731,347 40,099 13,771,446 0 18,267 18,267
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 12,732,202 12,732,202 0 8,747,405 8,747,405 0 3,984,797 3,984,797
TOTAL INTANGIBLE PLANT 21,697,981 339,522,545 361,220,526 21,697,981 229,327,144 251,025,125 0 110,195,401 110,195,401
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311XXX Structures & Improvements 111,715,609 29,351,318 141,066,927 72,991,486 18,925,730 91,917,216 38,724,123 10,425,588 49,149,711
1 312000 Boiler Plant 146,581,036 78,124,465 224,705,501 93,283,699 50,374,655 143,658,354 53,297,337 27,749,810 81,047,147
1 313000 Generators 91,502 0 91,502 58,705 0 58,705 32,797 0 32,797
1 314000 Turbogenerator Units 39,499,168 18,642,641 58,141,809 25,820,357 12,020,775 37,841,132 13,678,811 6,621 ,866 20,300,677
1 315000 Accessory Electric Equipment 18,190,463 12,501,086 30,691,549 11,884,797 8,060,700 19,945,497 6,305,666 4,440,386 10,746,052
1 316000 Miscellaneous Power Plant Equipment 14,749,062 2,476,959 17,226,021 9,638,514 1,597,143 11,235,657 5,110,548 879,816 5,990,364
TOTAL STEAM PRODUCTION PLANT 330,826,840 144,954,051 475,780,891 213,677,558 93,466,372 307,143,930 117,149,282 51,487,679 168,636,961
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 66,424,149 66,424,149 0 42,830,291 42,830,291 0 23,593,858 23,593,858
1 331XXX Structures & Improvements 0 114,206,870 114,206,870 0 73,640,590 73,640,590 0 40,566,280 40,566,280
1 332XXX Reservoirs, Dams, & Waterways 0 259,946,608 259,946,608 0 167,613,573 167,613,573 0 92,333,035 92,333,035
1 333000 Waterwheels, Turbines, & Generators 0 236,002,519 236,002,519 0 152,174,424 152,174,424 0 83,828,095 83,828,095
1 334000 Accessory Electric Equipment 0 85,200,662 85,200,662 0 54,937,387 54,937,387 0 30,263,275 30,263,275
1 335XXX Miscellaneous Power Plant Equipment 0 13,987,658 13,987,658 0 9,019,242 9,019,242 0 4,968,416 4,968,416
1 336000 Roads, Railroads, & Bridges 0 3,780,854 3,780,854 0 2,437,895 2,437,895 0 1,342,959 1,342,959
TOTAL HYDRAULIC PRODUCTION PLANT 0 779,549,320 779,549,320 0 502,653,402 502,653,402 0 276,895,918 276,895,918
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,610,812 17,610,812 0 11,355,452 11,355,452 0 6,255,360 6,255,360
1 342000 Fuel Holders, Producers, & Accessories 0 21,070,767 21,070,767 0 13,586,431 13,586,431 0 7,484,336 7,484,336
1 343000 Prime Movers 0 21,440,844 21,440,844 0 13,825,056 13,825,056 0 7,615,788 7,615,788
1 344000 Generators 0 239,905,028 239,905,028 0 154,690,762 154,690,762 0 85,214,266 85,214,266
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,229,967 26,229,967 0 16,913,083 16,913,083 0 9,316,884 9,316,884
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,639,310 1,639,310 0 1,057,027 1,057,027 0 582,283 582,283
TOTAL OTHER PRODUCTION PLANT 0 329,007,256 329,007,256 0 212,143,879 212,143,879 0 116,863,377 116,863,377
TOTAL PRODUCTION PLANT 330,826,840 1,253,510,627 1,584,337,467 213,677,558 808,263,653 1 ,021,941,211 117,149,282 445,246,974 562,396,256
Page 1 of 3 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,553,939 30,182,297 410,632 19,056,380 19,467,012 217,726 10,497,559 10,715,285
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 5,354 36,407,866 36,413,220 3,450 23,475,792 23,479,242 1,904 12,932,074 12,933,978
1 353XXX Station Equipment 12,904,662 370,714,203 383,618,865 8,435,606 239,036,518 247,472,124 4,469,056 131,677,685 136,146,741
1 354000 Towers & Fixtures 15,990,977 1,164,313 17,155,290 10,450,054 750,749 11,200,803 5,540,923 413,564 5,954,487
1 355000 Poles & Fixtures 5,418 365,341,791 365,347,209 3,541 235,572,387 235,575,928 1,877 129,769,404 129,771,281
1 356000 Overhead Conductors & Devices 12,528,294 173,484,944 186,013,238 8,187,193 111,863,092 120,050,285 4,341 ,101 61,621,852 65,962,953
1 357000 Underground Conduit 0 3,103,257 3,103,257 0 2,000,980 2,000,980 0 1,102,277 1,102,277
1 358000 Underground Conductors & Devices 0 6,580,793 6,580,793 0 4,243,295 4,243,295 0 2,337,498 2,337,498
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,141,897 988,880,410 1,031,022,307 27,541,994 637,630,088 665,172,082 14,599,903 351,250,322 365,850,225
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,859,591 0 11,859,591 10,381,707 0 10,381,707 1,477,884 0 1,477,884
99 360400 Land Easements 4,061,738 0 4,061,738 1,354,601 0 1,354,601 2,707,137 0 2,707,137
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 29,397,013 0 29,397,013 21,710,673 0 21,710,673 7,686,340 0 7,686,340
3 362000 Station Equipment 165,622,458 3,243,537 168,865,995 111,632,981 2,242,484 113,875,465 53,989,477 1,001 ,053 54,990,530
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 563,302,801 0 563,302,801 373,715,590 0 373,715,590 189,587,211 0 189,587,211
99 365000 Overhead Conductors & Devices 357,137,739 0 357,137,739 223,554,449 0 223,554,449 133,583,290 0 133,583,290
99 366000 Underground Conduit 166,813,914 0 166,813,914 110,605,719 0 110,605,719 56,208,195 0 56,208,195
99 367000 Underground Conductors & Devices 283,715,484 0 283,715,484 188,997,325 0 188,997,325 94,718,159 0 94,718,159
99 368000 Line Transformers 347,980,396 0 347,980,396 242,677,864 0 242,677,864 105,302,532 0 105,302,532
99 369XXX Services 221,197,058 0 221,197,058 143,383,727 0 143,383,727 77,813,331 0 77,813,331
99 371XXX Installations on Customers' Premises 8,847,436 0 8,847,436 8,847,436 0 8,847,436 0 0 0
99 370XXX Meters 87,118,006 0 87,118,006 62,362,381 0 62,362,381 24,755,625 0 24,755,625
99 373XXX Street Light & Signal Systems 81,549,419 0 81,549,419 53,293,107 0 53,293,107 28,256,312 0 28,256,312
TOTAL DISTRIBUTION PLANT 2,328,970,903 3,243,537 2,332,214,440 1,552,517,560 2,242,484 1 ,554,760,044 776,453,343 1 ,001 ,053 777,454,396
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,500,426 9,782,731 11,283,157 800,859 6,721,030 7,521,889 699,567 3,061 ,701 3,761,268
4 390XXX Structures & Improvements 27,397,684 109,914,413 137,312,097 17,949,988 75,514,499 93,464,487 9,447,696 34,399,914 43,847,610
4 391XXX Office Furniture & Equipment 4,345,886 52,918,787 57,264,673 4,330,466 36,356,794 40,687,260 15,420 16,561,993 16,577,413
4 392XXX Transportation Equipment 40,659,065 32,249,742 72,908,807 27,612,172 22,156,540 49,768,712 13,046,893 10,093,202 23,140,095
4 393000 Stores Equipment 758,368 4,221,606 4,979,974 572,541 2,900,370 3,472,911 185,827 1,321 ,236 1,507,063
4 394000 Tools, Shop & Garage Equipment 2,817,689 18,415,360 21,233,049 1,571,538 12,651,905 14,223,443 1,246,151 5,763,455 7,009,606
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 412,916 3,768,556 4,181,472 397,691 2,589,111 2,986,802 15,225 1,179,445 1,194,670
4 396XXX Power Operated Equipment 21,096,128 6,721,195 27,817,323 13,006,835 4,617,663 17,624,498 8,089,293 2,103,532 10,192,825
4 397XXX Communications Equipment 32,299,103 98,447,596 130,746,699 23,233,908 67,636,452 90,870,360 9,065,195 30,811,144 39,876,339
4 398000 Miscellaneous Equipment 12,300 883,868 896,168 0 607,244 607,244 12,300 276,624 288,924
TOTAL GENERAL PLANT 131,299,565 337,440,641 468,740,206 89,475,998 231,831,844 321,307,842 41,823,567 105,608,797 147,432,364
TOTAL PLANT IN SERVICE 2,854,937,186 2,922,597,760 5,777,534,946 1,904,911,091 1 ,909,295,213 3,814,206,304 950,026,095 1,013,302,547 1,963,328,642
Page 2 of 3 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (290,805,869) (80,351,422) (371,157,291) (192,548,135) (51,810,597) (244,358,732) (98,257,734) (28,540,825) (126,798,559)
E-ADEP Hydro Production Plant 0 (197,821,037) (197,821,037) 0 (127,555,005) (127,555,005) 0 (70,266,032) (70,266,032)
E-ADEP Other Production Plant 0 (175,775,808) (175,775,808) 0 (113,340,241) (113,340,241) 0 (62,435,567) (62,435,567)
E-ADEP Transmission Plant (27,783,934) (251,960,957) (279,744,891) (17,025,446) (162,464,425) (179,489,871) (10,758,488) (89,496,532) (100,255,020)
E-ADEP Distribution Plant (766,422,958) (543,767) (766,966,725) (478,105,506) (375,944) (478,481,450) (288,317,452) (167,823) (288,485,275)
E-ADEP General Plant 54,773,751 119,868,807 174,642,558 35,744,579 82,353,467 118,098,046 19,029,172 37,515,340 56,544,512
TOTAL ACCUMULATED DEPRECIATION 1,139,786,512 826,321,798 1,966,108,310 723,423,666 537,899,679 1 ,261,323,345 416,362,846 288,422,119 704,784,965
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,159,794) (19,159,794) 0 (12,354,235) (12,354,235) 0 (6,805,559) (6,805,559)
E-AAMT Distribution-Franchises/Misc Intangibles (527,019) 0 (527,019) (527,019) 0 (527,019) 0 0 0
E-AAMT General Plant - 303000 0 (3,816,908) (3,816,908) 0 (2,617,408) (2,617,408) 0 (1 ,199,500) (1,199,500)
E-AAMT Miscellaneous IT Intangible Plant -3031XX (13,922,409) (125,298,311) (139,220,720) (13,922,409) (86,083,699) (100,006,108) 0 (39,214,612) (39,214,612)
E-AAMT General Plant - 390200, 396200 0 1,406,224 1,406,224 0 966,118 966,118 0 440,106 440,106
TOTAL ACCUMULATED AMORTIZATION 14,449,428 149,681,237 164,130,665 14,449,428 102,021,460 116,470,888 0 471659,777 47,659,777
TOTAL ACCUMULATED DEPR/AMORT (1,154,235,940) (976,003,035) (2,130,238,975) (737,873,094) (639,921,139) (1 ,377,794,233) (416,362,846) (336,081,896) (752,444,742)
NET ELECTRIC UTILITY PLANT before ADFIT 1,700,701,246 1,946,594,725 3,647,295,971 1,167,037,997 1 ,269,374,074 2,436,412,071 533,663,249 677,220,651 1,210,883,900
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (541,729,808) (541,729,808) 0 (361,880,929) (361,880,929) 0 (179,848,879) (179,848,879)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (49,125,027) (49,125,027) 0 (33,750,367) (33,750,367) 0 (15,374,660) (15,374,660)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (4,540,648) (4,540,648) 0 (3,119,561) (3,119,561) 0 (1 ,421 ,087) (1,421,087)
4 ADFIT - Common Plant (283750 from C-DTX) 0 (1 ,585) (1 ,585) 0 (1,089) (1,089) 0 (496) (496)
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,654,833) (5,654,833) 0 (3,646,236) (3,646,236) 0 (2,008,597) (2,008,597)
1 ADFIT - CDA Settlement Costs (283333) 0 96,976 96,976 0 62,530 62,530 0 34,446 34,446
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 927,152 927,152 0 619,347 619,347 0 307,805 307,805
TOTAL ACCUMULATED DFIT 0 601,882,077 601,882,077 0 402,954,999 402,954,999 0 198,927,078 198,927,078
NET ELECTRIC UTILITY PLANT 1,700,701,246 1,344,712,648 3,045,413,894 1 1,167,037,997 866,419,075 2,033,457,072 533,663,249 478,293,573 1,011,956,822
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.137% 30.863%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.801% 33.199%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,700,701,246 1,344,712,648 3,045,413,894 ########### 866,419,075 2,033,457,072 533,663,249 478,293,573 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,169,024 43,563,594 51,732,618 6,190,666 29,929,496 36,120,162 1,978,358 13,634,098 15,612,456
4 Accumulated Amortization - AFUDC (182318) (1,788,433) (6,478,981) (8,267,414) (1,421,572) (4,451,254) (5,872,826) (366,861) (2,027,727) (2,394,588)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,281,873 0 2,281,873 0 0 0 2,281 ,873 0 2,281,873
99 ADFIT - Boulder Park Disallowed (190040) 66,807 0 66,807 0 0 0 66,807 0 66,807
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 15,188,245 0 15,188,245 15,188,245 0 15,188,245 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 22,998,650 0 22,998,650 22,998,650 0 22,998,650 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (8,019,247) 0 (8,019,247) (8,019,247) 0 (8,019,247) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 32,151 0 32,151 0 0 0 32,151 0 32,151
4 Customer Advances (252000) (4,358,708) 0 (4,358,708) (1,307,583) 0 (1,307,583) (3,051,125) 0 (3,051,125)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (27,325,735) 0 (27,325,735) (23,121,902) 0 (23,121,902) (4,203,833) 0 (4,203,833)
99 ADFIT-Customer Tax Credit (190393) 5,738,405 0 5,738,405 4,855,600 0 4,855,600 882,805 0 882,805
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (8,182,944) 0 (8,182,944) (4,927,521) 0 (4,927,521) (3,255,423) 0 (3,255,423)
99 Colstrip-Regulatory Asset (182327) 17,534,584 0 17,534,584 9,981,761 0 9,981,761 7,552,823 0 7,552,823
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) 481,646 0 481,646 591,667 0 591,667 (110,021) 0 (110,021)
99 Colstrip Reg Asset ADFIT (283376) (2,522,641) 0 (2,522,641) (1,730,208) 0 (1,730,208) (792,433) 0 (792,433)
99 Colstrip ARO (317000P) 15,453,370 0 15,453,370 10,098,780 0 10,098,780 5,354,590 0 5,354,590
99 Colstrip ARO A/D (317000A) (7,059,806) 0 (7,059,806) (5,002,450) 0 (5,002,450) (2,057,356) 0 (2,057,356)
99 Colstrip ARO Liability (230027) (13,544,606) 0 (13,544,606) (8,851,403) 0 (8,851,403) (4,693,203) 0 (4,693,203)
99 Colstrip ARO ADFIT (190376) 2,844,368 0 2,844,368 1,858,795 0 1,858,795 985,573 0 985,573
99 Colstrip ARO ADFIT (283377) (1,762,648) 0 (1 ,762,648) (1,070,229) 0 (1,070,229) (692,419) 0 (692,419)
99 Customer Deposits (235199) (6,680) 0 (6,680) (6,680) 0 (6,680) 0 0 0
C-WKC Working Capital 145,789,506 0 145,789,506 99,604,496 0 99,604,496 46,185,010 0 46,185,010
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 159,407,181 37,084,613 196,491,794 115,909,865 25,478,242 141 ,388,107 43,497,316 11,606,371 55,103,687
NET RATE BASE 1,860,108,427 1,381,797,261 3,241,905,688 ########### 891 ,897,317 2,174,845,179 577,160,565 489,899,944 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:27 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 4,162,779 4,162,779 4,162,779 4,162,779 2,684,160 2,684,160 1,478,619 1,478,619
Steam (ED-ID) 4,393,789 4,393,789 4,393,789 4,393,789 4,393,789 4,393,789
Steam (ED-WA; 11,260,213 11,260,213 11,260,213 11,260,213 11,260,213 11,260,213
1 Hydro (ED-AN) 16,746,306 16,746,306 16,746,306 16,746,306 10,798,018 10,798,018 5,948,288 5,948,288
1 Other (ED-AN) 10,948,626 10,948,626 10,948,626 10,948,626 7,059,674 7,059,674 3,888,952 3,888,952
Total Electric Production 47,511,713 47,511,713 15,654,002 31,857,711 47,511,713 11,260,213 20,541,852 31,802,065 4,393,789 11,315,859 15,709,648
Electric Transmission
1 ED-AN 20,607,526 20,607,526 20,607,526 20,607,526 13,287,733 13,287,733 7,319,793 7,319,793
ED-ID 266,313 266,313 266,313 266,313 266,313 266,313
ED-WA 522,269 522,269 522,269 522,269 522,269 522,269
Total Electric Transmissioi 21,396,108 21,396,108 788,582 20,607,526 21,396,108 522,269 13,287,733 13,810,002 266,313 7,319,793 7,586,106
Electric Distribution
3 ED-AN 86,652 86,652 86,652 86,652 59,909 59,909 26,743 26,743
ED-ID 20,418,712 20,418,712 20,418,712 20,418,712 20,418,712 20,418,712
ED-WA 40,052,911 40,052,911 40,052,911 40,052,911 40,052,911 40,052,911
Total Electric Distribution 60,558,275 60,558,275 60,471,623 86,652 60,558,275 40,052,911 59,909 40,112,820 20,418,712 26,743 20,445,455
Gas Underground Storage
GD-AN 768,757 768,757
GD-OR 130,280 130,280
Total Gas Underground Sti 899,037 768,757 130,280
Gas Distribution
GD-AN 57,054 57,054
G D-I D 7,193,363 7,193,363
GD-WA 17,062,670 17,062,670
GD-OR 11,096,271 11,096,271
Total Gas Distribution 35,409,358 24,313,087 11,096,271
General Plant
4 ED-AN 2,802,636 2,802,636 2,802,636 2,802,636 1,925,495 1,925,495 877,141 877,141
E D-I D 531,524 531,524 531,524 531,524 531,524 531,524
ED-WA 1,442,463 1,442,463 1,442,463 1,442,463 1,442,463 1,442,463
7,4 CD-AA 22,397,120 15,703,068 4,637,996 2,056,056 15,703,068 15,703,068 10,788,479 10,788,479 4,914,589 4,914,589
9,4 CD-AN 789,555 609,087 180,468 609,087 609,087 418,461 418,461 190,626 190,626
9 CD-ID 470,089 362,641 107,448 362,641 362,641 362,641 362,641
9 CD-WA 1,950,491 1,504,667 445,824 1,504,667 1,504,667 1,504,667 1,504,667
8 GD-AA 353,792 244,240 109,552
GD-AN 27,478 27,478
G D-I D 44,130 44,130
GD-WA 1,099,704 1,099,704
GD-OR 184,566 184,566
Total General Plant 32,093,548 22,956,086 6,787,288 2,350,174 3,841,295 19,114,791 22,956,086 2,947,130 13,132,435 16,079,565 894,165 5,982,356 6,876,521
Total Depreciation Expens 197,868,039 152,422,182 31,869,132 13,576,725 80,755,502 71,666,680 152,422,182 54,782,523 47,021,929 101,804,452 25,972,979 24,644,751 50,617,730
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 3 Direct Distribution Operating Exper 69.137% 30.863%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 918,400 918,400 918,400 918,400 592,184 592,184 326,216 326,216
1 Misc Intangible Plt (303001 ED-AN 263,057 263,057 263,057 263,057 169,619 169,619 93,438 93,438
Total Production/Transmission 1,181,457 1,181,457 1,181,457 1,181,457 761,803 761,803 419,654 419,654
Distribution
Franchises (302000) ED-WA 110,105 110,105 110,105 110,105 110,105 110,105
Misc Intangible Plt (303001 ED-WA 5,866 5,866 5,866 5,866 5,866 5,866
Total Distribution 115,971 115,971 115,971 115,971 115,971 115,971
General Plant - 303000
7,4 CD-AA 414,834 290,848 85,904 38,082 290,848 290,848 199,821 199,821 91,027 91,027
9,1 CD-AN 9,729 7,505 2,224 7,505 7,505 4,839 4,839 2,666 2,666
GD-ID 14,795 14,795
GD-WA 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,827 298,353 127,785 44,689 298,353 298,353 204,660 204,660 93,693 93,693
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 48,903,396 34,287,149 10,126,915 4,489,332 34,287,149 34,287,149 23,556,300 23,556,300 10,730,849 10,730,849
9,4 CD-AN 111,616 86,104 25,512 86,104 86,104 59,156 59,156 26,948 26,948
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,655,652 2,048,650 607,002 2,048,650 2,048,650 2,048,650 2,048,650 0
4 ED-AN 7,396,547 7,396,547 7,396,547 7,396,547 5,081,650 5,081,650 2,314,897 2,314,897
ED-ID 0 0 0 0 0 0
ED-WA 1,263,785 1,263,785 1,263,785 1,263,785 1,263,785 1,263,785
8 GD-AA 163,885 113,138 50,747
G D-AN 0 0
GD-OR 68,891 68,891
Total Miscellaneous IT Intangible Pit - 3031; 60,563,772 45,082,235 10,872,567 4,608,970 3,312,435 41,769,800 45,082,235 3,312,435 28,697,106 32,009,541 0 13,072,694 13,072,694
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 422,431 422,431 422,431 422,431 290,223 290,223 132,208 132,208
GD-OR 0 0
Total General Plant - 390200, 396200 422,431 422,431 0 0 422,431 422,431 290,223 290,223 132,208 132,208
Total Amortization Expense 62,754,458 47,100,447 11,000,352 4,653,659 3,428,406 43,672,041 47,100,447 3,428,406 29,953,792 33,382,198 0 13,718,249 13,718,249
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (80,351,422) (80,351,422) (80,351,422) (80,351,422) (51,810,597) (51,810,597) (28,540,825) (28,540,825)
Steam (ED-ID) (98,257,734) (98,257,734) (98,257,734) (98,257,734) (98,257,734) (98,257,734)
Steam (ED-WA (192,548,135) (192,548,135) (192,548,135) (192,548,135) (192,548,135) (192,548,135)
1 Hydro (ED-AN) (197,821,037) (197,821,037) (197,821,037) (197,821,037) (127,555,005) (127,555,005) (70,266,032) (70,266,032)
1 Other (ED-AN) 175,775,808 175,775,808 175,775,808 175,775,808 113,340,241 113,340,241 62,435,567 62,435,567
Total Electric Production (744,754,136) (744,754,136) (290,805,869) (453,948,267) (744,754,136) (192,548,135) (292,705,843) (485,253,978) (98,257,734) (161,242,424) (259,500,158)
Electric Transmission
1 ED-AN (251,960,957) (251,960,957) (251,960,957) (251,960,957) (162,464,425) (162,464,425) (89,496,532) (89,496,532)
ED-ID (10,758,488) (10,758,488) (10,758,488) (10,758,488) (10,758,488) (10,758,488)
ED-WA (17,025,446) (17,025,446 (17,025,446) (17,025,446) 17,025,446 17,025,446)
Total Electric Transmissic (279,744,891) (279,744,891) (27,783,934) (251,960,957) (279,744,891) (17,025,446) (162,464,425) (179,489,871) (10,758,488) (89,496,532) (100,255,020)
Electric Distribution
3 ED-AN (543,767) (543,767) (543,767) (543,767) (375,944) (375,944) (167,823) (167,823)
ED-ID (288,317,452) (288,317,452) (288,317,452) (288,317,452) (288,317,452) (288,317,452)
ED-WA (478,105,506) (478,105,506) (478,105,506) (478,105,506) 478,105,506 (478,105,506)
Total Electric Distribution (766,966,725) (766,966,725) (766,422,958) (543,767) (766,966,725) (478,105,506) (375,944) (478,481,450) (288,317,452) (167,823) (288,485,275)
Gas Underground Storage
GD-AN (19,653,442) (19,653,442)
GD-OR (1,718,718) 1,718,718
Total Gas Underground S1 (21,372,160) (19,653,442) (1,718,718)
Gas Distribution
GD-AN (2,056,989) (2,056,989)
GD-ID (105,356,035) (105,356,035)
GD-WA (195,898,563) (195,898,563)
GD-OR 145,807,649 145,807,649
Total Gas Distribution (449,119,236) (303,311,587) (145,807,649)
General Plant
4 ED-AN (36,947,433) (36,947,433) (36,947,433) (36,947,433) (25,383,995) (25,383,995) (11,563,438) (11,563,438)
ED-ID (13,523,903) (13,523,903) (13,523,903) (13,523,903) (13,523,903) (13,523,903)
ED-WA (27,076,641) (27,076,641) (27,076,641) (27,076,641) (27,076,641) (27,076,641)
7,4 CD-AA (108,405,767) (76,005,452) (22,448,666) (9,951,649) (76,005,452) (76,005,452) (52,218,026) (52,218,026) (23,787,426) (23,787,426)
9,4 CD-AN (8,965,067) (6,915,922) (2,049,145) (6,915,922) (6,915,922) (4,751,446) (4,751,446) (2,164,476) (2,164,476)
9 CD-ID (7,136,447) (5,505,269) (1,631,178) (5,505,269) (5,505,269) (5,505,269) (5,505,269)
9 CD-WA (11,236,195) (8,667,938) (2,568,257) (8,667,938) (8,667,938) (8,667,938) (8,667,938)
8 GD-AA (2,680,694) (1,850,617) (830,077)
GD-AN (4,018,950) (4,018,950)
GD-ID (2,445,512) (2,445,512)
GD-WA (13,254,168) (13,254,168)
GD-OR 5,787,141 5,787,141
Total General Plant (241,477,918) (174,642,558) (50,266,493) (16,568,867) (54,773,751) (119,868,807) (174,642,558) (35,744,579) (82,353,467) (118,098,046) (19,029,172) (37,515,340) (56,544,512)
Total Accumulated Depr (2,503,435,066) (1,966,108,310) (373,231,522) (164,095,234) (1,139,786,512) (826,321,798) (1,966,108,310) (723,423,666) (537,899,679) (1,261,323,345) (416,362,846) (288,422,119) (704,784,965)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 3 Direct Distribution Operating Expense 69.137% 30.863%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,187,488) (16,187,488) (16,187,488) (16,187,488) (10,437,692) (10,437,692) (5,749,796) (5,749,796)
1 Misc Intangible Plt (3030 ED-AN 2,972,306 2,972,306 2,972,306 2,972,306 1,916,543 1,916,543 1,055,763 1,055,763
Total Production/Transmission (19,159,794) (19,159,794) (19,159,794) (19,159,794) (12,354,235) (12,354,235) (6,805,559) (6,805,559)
Distribution
Franchises (302000) ED-WA (457,459) (457,459) (457,459) (457,459) (457,459) (457,459)
Misc Intangible Plt (3030 ED-WA (69,560) (69,560) (69,560) (69,560) (69,560) (69,560)
Total Distribution (527,019) (527,019) (527,019) (527,019) (527,019) (527,019)
General Plant - 303000
7,4 CD-AA (5,277,776) (3,700,354) (1,092,922) (484,500) (3,700,354) (3,700,354) (2,542,254) (2,542,254) (1,158,100) (1,158,100)
9,1 CD-AN (151,088) (116,554) (34,534) (116,554) (116,554) (75,154) (75,154) (41,400) (41,400)
GD-ID (168,679) (168,679)
GD-WA (330,104) (330,104)
GD-OR (132,855) (132,855)
Total General Plant - 303000 (6,060,502) (3,816,908) (1,626,239) (617,355) (3,816,908) (3,816,908) (2,617,408) (2,617,408) (1,199,500) (1,199,500)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (157,800,697) (110,637,224) (32,677,369) (14,486,104) (110,637,224) (110,637,224) (76,011,092) (76,011,092) (34,626,132) (34,626,132)
9,4 CD-AN (462,729) (356,963) (105,766) (356,963) (356,963) (245,244) (245,244) (111,719) (111,719)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (14,429,554) (11,131,391) (3,298,163) (11,131,391) (11,131,391) (11,131,391) (11 ,131,391) 0 0
4 ED-AN (14,304,124) (14,304,124) (14,304,124) (14,304,124) (9,827,363) (9,827,363) (4,476,761) (4,476,761)
ED-ID 0 0 0 0 0 0
ED-WA (2,791,018) (2,791,018) (2,791,018) (2,791,018) (2,791,018) (2,791,018)
8 GD-AA (286,075) (197,492) (88,583)
GD-AN 0 0
GD-OR 53,734 53,734
Total Misc IT Intangible Plant - 3031XX (190,127,931) (139,220,720) (36,278,790) (14,628,421) (13,922,409) (125,298,311) (139,220,720) (13,922,409) (86,083,699) (100,006,108) 0 (39,214,612) (39,214,612)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,406,224) (1,406,224) (1,406,224) (1,406,224) (966,118) (966,118) (440,106) (440,106)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,406,224) (1,406,224) 0 0 0 (1,406,224) (1,406,224) 0 (966,118) (966,118) 0 (440,106) (440,106)
Total Accumulated Amortization (217,281,470) (164,130,665) (37,905,029) (15,245,776) (14,449,428) (149,681,237) (164,130,665) (14,449,428) (102,021,460) (116,470,888) 0 (47,659,777) (47,659,777)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 68.703% 31 .297%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,036,054 122,220 362,279 551,555 1,036,054 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,054,659 0 0 8,451,762 8,451,762 0 0 2,496,279 2,496,279 0 1,106,618 1,106,618
9 CD-WA / ID / AN 2,327,289 678,639 337,288 779,414 1,795,341 201,076 99,936 230,936 531,948 0 0 0
TOTAL ACCOUNT 19,334,536 800,859 699,567 9,782,731 11,283,157 3,272,093 99,936 2,727,215 6,099,244 845,517 1,106,618 1,952,135
390XXX Structures & Improvements
99 ED-WA / ID / AN 20,793,408 8,502,130 3,159,066 9,132,212 20,793,408 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,325,896 0 0 0 0 0 0 0 0 4,325,896 0 4,325,896
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 131,456,191 0 0 92,166,565 92,166,565 0 0 27,221,948 27,221,948 0 12,067,678 12,067,678
9 CD-WA / ID / AN 31,567,510 9,447,858 6,288,630 8,615,636 24,352,124 2,799,343 1,863,283 2,552,760 7,215,386 0 0 0
TOTAL ACCOUNT 213,193,605 17,949,988 9,447,696 109,914,413 137,312,097 27,849,943 1,863,283 29,774,708 59,487,934 4,325,896 12,067,678 16,393,574
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,774,638 1,391,945 7,798 2,374,895 3,774,638 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 GD-AA 170,667 0 0 0 0 0 0 117,820 117,820 0 52,847 52,847
7 CD-AA 71,758,187 0 0 50,311,100 50,311,100 0 0 14,859,685 14,859,685 0 6,587,402 6,587,402
9 CD-WA / ID / AN 4,120,834 2,938,522 7,622 232,791 3,178,935 870,666 2,258 68,975 941,899 0 0 0
TOTAL ACCOUNT 80,069,558 4,330,467 15,420 52,918,786 57,264,673 1,103,789 2,258 15,046,480 16,152,527 12,109 6,640,249 6,652,358
392XXX Transportation Equipment
99 ED-WA / ID / AN 61,967,130 26,046,782 12,244,295 23,676,053 61,967,130 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,282,968 0 0 0 0 9,930,678 3,426,034 2,926,256 16,282,968 0 0 0
99 GD-OR / AS 4,817,573 0 0 0 0 0 0 0 0 4,817,573 0 4,817,573
8 GD-AA 97,187 0 0 0 0 0 0 67,093 67,093 0 30,094 30,094
7 CD-AA 7,566,135 0 0 5,304,769 5,304,769 0 0 1,566,795 1,566,795 0 694,571 694,571
9 CD-WA / ID / AN 7,307,089 1,565,390 802,598 3,268,919 5,636,907 463,816 237,805 968,561 1,670,182 0 0 0
TOTAL ACCOUNT 98,038,082 27,612,172 13,046,893 32,249,741 72,908,806 10,394,494 3,663,839 5,528,705 19,587,038 4,817,573 724,665 5,542,238
Page 1 of 3 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 20,438 0 0 0 0 0 0 0 0 20,438 0 20,438
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,780 8,780 0 0 2,593 2,593 0 1,150 1,150
9 CD-WA / ID / AN 5,831,263 513,675 185,827 3,798,909 4,498,411 152,199 55,059 1,125,594 1,332,852 0 0 0
TOTAL ACCOUNT 6,559,360 572,541 185,827 4,221,606 4,979,974 374,552 55,059 1,128,187 1,557,798 20,438 1,150 21,588
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 8,565,913 1,550,577 498,400 6,516,936 8,565,913 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,627,190 0 0 0 0 2,711,325 482,996 432,869 3,627,190 0 0 0
99 GD-OR / AS 1,127,508 0 0 0 0 0 0 0 0 1,127,508 0 1,127,508
8 GD-AA 5,795,951 0 0 0 0 0 0 4,001,235 4,001,235 0 1,794,716 1,794,716
7 CD-AA 15,849,654 0 0 11,112,510 11,112,510 0 0 3,282,146 3,282,146 0 1,454,998 1,454,998
9 CD-WA / ID / AN 2,015,254 20,961 747,751 785,915 1,554,627 6,211 221,554 232,862 460,627 0 0 0
TOTAL ACCOUNT 36,981,470 1,571,538 1,246,151 18,415,361 21,233,050 2,717,536 704,550 7,949,112 11,371,198 1,127,508 3,249,714 4,377,222
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,254,371 397,691 15,225 2,841,455 3,254,371 0 0 0 0 0 0 0
99 GD-WA / ID / AN 203,379 0 0 0 0 108,462 0 94,917 203,379 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,523 0 0 0 0 0 0 160,522 160,522 0 72,001 72,001
7 CD-AA 1,322,314 0 0 927,101 927,101 0 0 273,825 273,825 0 121,388 121,388
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 5,031,173 397,691 15,225 3,768,556 4,181,472 108,462 0 529,264 637,726 18,586 193,389 211,975
396XXX Power Operated Equipment
99 ED-WA / ID / AN 26,377,126 12,756,827 7,757,485 5,862,814 26,377,126 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,242,252 0 0 0 0 2,611,638 810,025 820,589 4,242,252 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 370,527 370,527 0 0 109,437 109,437 0 48,514 48,514
9 CD-WA / ID / AN 1,386,607 250,008 331,808 487,854 1,069,670 74,076 98,313 144,548 316,937 0 0 0
TOTAL ACCOUNT 32,578,297 13,006,835 8,089,293 6,721,195 27,817,323 2,685,714 908,338 1,074,574 4,668,626 43,834 48,514 92,348
Page 2 of 3 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 43,630,850 12,918,663 6,527,639 24,184,548 43,630,850 0 0 0 0 0 0 0
99 GD-WA / ID / AN 897,786 0 0 0 0 603,938 287,726 6,122 897,786 0 0 0
99 GD-OR / AS 744,771 0 0 0 0 0 0 0 0 744,771 0 744,771
8 GD-AA 243,298 0 0 0 0 0 0 167,961 167,961 0 75,337 75,337
7 CD-AA 102,377,298 0 0 71,778,771 71,778,771 0 0 21,200,291 21,200,291 0 9,398,236 9,398,236
9 CD-WA/ ID / AN 19,881,359 10,315,245 2,537,556 2,484,276 15,337,077 3,056,344 751,862 736,076 4,544,282 0 0 0
TOTAL ACCOUNT 167,775,362 23,233,908 9,065,195 98,447,595 130,746,698 3,660,282 1,039,588 22,110,450 26,810,320 744,771 9,473,573 10,218,344
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 287,237 0 6,846 280,391 287,237 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 614 614 0 275 275
7 CD-AA 851,136 0 0 596,749 596,749 0 0 176,253 176,253 0 78,134 78,134
9 CD-WA/ ID / AN 15,793 0 5,455 6,728 12,183 0 1,616 1,994 3,610 0 0 0
TOTAL ACCOUNT 1,164,147 0 12,301 883,868 896,169 0 1,616 178,861 180,477 9,092 78,409 87,501
TOTAL GENERAL PLANT 660,842,377 89,475,999 41,823,568 337,440,639 468,740,206 52,166,865 8,338,467 86,047,556 146,552,888 11,965,324 33,583,959 45,549,283
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,144,026 319,716 0 11,824,310 12,144,026 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,362,714 4,362,714 0 0 1,288,554 1,288,554 0 571,225 571,225
9 CD-WA / ID / AN 194,058 0 0 149,702 149,702 0 0 44,356 44,356 0 0 0
TOTAL ACCOUNT 20,780,639 319,716 0 16,336,726 16,656,442 1,022,594 771,517 1,332,910 3,127,021 425,951 571,225 997,176
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 27,862,184 4,509,084 0 23,353,100 27,862,184 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 343,303 0 0 0 0 0 0 0 0 343,303 0 343,303
8 GD-AA 418,156 0 0 0 0 0 0 288,674 288,674 0 129,482 129,482
7 CD-AA 119,723,923 0 0 83,940,837 83,940,837 0 0 24,792,430 24,792,430 0 10,990,656 10,990,656
9 CD-WA / ID / AN 1,100,251 386,070 0 462,697 848,767 114,390 0 137,094 251,484 0 0 0
TOTAL ACCOUNT 149,447,817 4,895,154 0 107,756,634 112,651,788 114,390 0 25,218,198 25,332,588 343,303 11,120,138 11,463,441
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 4,376,372 0 0 4,376,372 4,376,372 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 408,041 0 0 0 0 0 0 281,691 281,691 0 126,350 126,350
7 CD-AA 28,457,370 0 0 19,952,031 19,952,031 0 0 5,892,952 5,892,952 0 2,612,387 2,612,387
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 33,241,783 0 0 24,328,403 24,328,403 0 0 6,174,643 6,174,643 0 2,738,737 2,738,737
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 68,822,259 68,822,259 0 0 20,327,067 20,327,067 0 9,011,130 9,011,130
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 68,822,259 68,822,259 0 0 20,327,067 20,327,067 0 9,011,130 9,011,130
Page 1 of 2 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,467,720 20,467,720 0 0 6,045,264 6,045,264 0 2,679,907 2,679,907
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,467,720 20,467,720 0 0 6,045,264 6,045,264 0 2,679,907 2,679,907
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,246 0 0 58,365 58,365 0 0 17,239 17,239 0 7,642 7,642
9 CD-WA / ID / AN 15,493,070 11,951,819 0 0 11,951,819 3,541,251 0 0 3,541,251 0 0 0
TOTAL ACCOUNT 17,355,843 13,731,346 0 58,365 13,789,711 3,541,251 0 17,239 3,558,490 0 7,642 7,642
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 380,462 0 0 380,462 380,462 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 17,617,156 0 0 12,351,740 12,351,740 0 0 3,648,161 3,648,161 0 1,617,255 1,617,255
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 17,997,618 0 0 12,732,202 12,732,202 0 0 3,648,161 3,648,161 0 1,617,255 1,617,255
TOTAL 373,990,376 1 18,946,216 0 258,315,638 277,261,854 4,678,235 771,517 62,763,482 68,213,234 1 769,254 27,746,034 28,515,288
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12A
For Twelve Months Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT - Common Plant (For Report APL)
7 282900 CD-AA (69,154,008) (48,485,258) (14,320,412) (6,348,338)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (639,769) (639,769) 0 0
7 282919 CD-AA (6,476,278) (4,540,648) (1,341,108) (594,522)
7 283750 CD-AA (2,261) (1,585) (468) (208)
Total (76,272,316) (53,667,260) (15,661,988) (6,943,068)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12A
For Twelve Months Ended January 31, 2024 Electric Copy
Average of Monthly Averages Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 6,614,422 6,614,422 0 0 0 0 6,614,422
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 698 698 0 0 0 0 698
7/4 154550 Supply Chain Average Cost Variance 0 0 (85) (85) 0 0 0 0 (85)
7/4 154560 Supply Chain Invoice Price Variance 0 0 86 86 0 0 0 0 86
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 120,536,309 54,974,317 0 175,510,626 99,604,496 46,185,010 20,931,813 8,789,307 0
TOTAL j 120,536,309 54,974,317 6,615,121 182,125,747 j 99,604,496 46,185,010 120,931,813 8,789,307 j 6,615,121
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 70.112% 20.708% 9.180% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 4:28 PM

RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-12E AVISTA UTILITIES
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 216,749,985 147,983,808 68,766,177
Adjustments
Adjusted Net Operating Income (Loss) 216,749,985 147,983,808 68,766,177
E-APL Electric Net Rate Base 3,331,434,501 2,239,417,174 1,092,017,327
RATE OF RETURN 6.506% 6.608% 6.297%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers 1-01-2024 thru 01-31-2024 384,548 249,158 135,390
2 Percent 100.000% 64.792% 35.208%
E-OPS Direct Distribution Operating Expense 02-01-2023 thru 01-31-2024 44,915,325 31,053,189 13,862,136
3 Percent 100.000% 69.137% 30.863%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,233,265 88,025,167 10,503,123 4,704,975
Direct O & M Accts 901 - 935 71,769,262 48,332,811 15,977,494 7,458,957
Direct O & M Accts 901 - 905 Utility 9 Only 4,933,444 3,459,404 1,474,040 0
Adjustments 0 0 0 0
Total 179,935,971 139,817,382 27,954,657 12,163,932
Percentage 100.000% 77.704% 15.536% 6.760%
Direct Labor Accts 500 - 894 70,184,488 53,395,893 12,110,497 4,678,098
Direct Labor Accts 901 - 935 28,452,521 21,720,191 3,145,895 3,586,435
Direct Labor Accts 901 - 905 Utility 9 Only 5,320,240 3,750,140 1,570,100 0
Total 103,957,249 78,866,224 16,826,492 8,264,533
Percentage 100.000% 75.864% 16.186% 7.950%
Number of Customers at 788,366 410,798 270,130 107,438
Percentage 100.000% 52.107% 34.265% 13.628%
Net Direct Plant 4,431,484,674 3,313,443,980 746,529,039 371,511,655
Percentage 100.000% 74.771% 16.846% 8.383%
Total Percentages 400.000% 280.446% 82.832% 36.721%
7 Average (CD AA) 100.000% 70.112% 20.708% 9.180%
Page 2 of 5 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 14,581,563 0 10,070,421 4,511,142
Direct O & M Accts 901 - 935 22,667,120 0 15,453,013 7,214,107
Direct O & M Accts 901 - 905 Utility 9 Only 1,474,040 0 1,474,040 0
Total 38,722,723 0 26,997,474 11,725,249
Percentage 100.000% 0.000% 69.720% 30.280%
Direct Labor Accts 500 - 894 12,190,458 0 8,793,619 3,396,839
Direct Labor Accts 901 - 935 4,332,630 0 2,024,559 2,308,071
Direct Labor Accts 901 - 905 Utility 9 Only 1,570,100 0 1,570,100 0
Total 18,093,188 0 12,388,278 5,704,910
Percentage 100.000% 0.000% 68.469% 31.531%
Number of Customers at 377,568 0 270,130 107,438
Percentage 100.000% 0.000% 71.545% 28.455%
Net Direct Plant 1,102,026,774 0 731,821,367 370,205,407
Percentage 100.000% 0.000% 66.407% 33.593%
Total Percentages 400.000% 0.000% 276.141% 123.859%
8 Average (GD AA) 100.000% 0.000% 69.035% 30.965%
Page 3 of 5 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 98,526,243 88,025,167 10,501,076 0
Direct O & M Accts 901 - 935 64,314,645 48,332,811 15,981,834 0
Adjustments 0 0 0 0
Total 162,840,888 136,357,978 26,482,910 0
Percentage 100.000% 83.737% 16.263% 0.000%
Direct Labor Accts 500 - 894 65,350,087 53,395,893 11,954,194 0
Direct Labor Accts 901 - 935 25,394,208 21,720,191 3,674,017 0
Total 90,744,295 75,116,084 15,628,211 0
Percentage 100.000% 82.778% 17.222% 0.000%
Number of Customers at 680,928 410,798 270,130 0
Percentage 100.000% 60.329% 39.671% 0.000%
Net Direct Plant 4,005,453,112 3,273,631,745 731,821,367 0
Percentage 100.000% 81.729% 18.271% 0.000%
Total Percentages 400.000% 308.573% 91.427% 0.000%
9 Average (CD AN/ID/WA) 100.000% 77.144% 22.856% 0.000%
E-PLT Net Electric Distribution Plant 1-01-2024 thru 01-31-2024 1,625,306,919 1,119,684,499 505,622,420
10 Percent 100.000% 68.891% 31.109%
Book Depreciation 02-01-2023 thru 01-31-2024 152,422,183 101,804,452 50,617,731
11 Percent 100.000% 66.791% 33.209%
Page 4 of 5 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) 1-01-2024 thru 01-31-2024 3,721,143,657 2,487,834,633 1,233,309,024
12 Percent 100.000% 66.857% 33.143%
E-PLT Net Electric General Plant 1-01-2024 thru 01-31-2024 300,324,684 207,205,428 93,119,256
13 Percent 100.000% 68.994% 31.006%
Net Allocated Schedule M's 02-01-2023 thru 01-31-2024 -163,431,367 -109,839,873 -53,591,494
14 Percent 100.000% 67.209% 32.791%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 433,616,242 0 433,616,242 291,388,761 0 291,388,761 142,227,481 0 142,227,481
99 442200 Commercial - Firm & Int. 345,665,634 0 345,665,634 251,031,991 0 251,031,991 94,633,643 0 94,633,643
1 442300 Industrial 118,014,719 0 118,014,719 63,957,421 0 63,957,421 54,057,298 0 54,057,298
99 444000 Public Street & Highway Lighting 8,041,738 0 8,041,738 5,166,699 0 5,166,699 2,875,039 0 2,875,039
99 448000 Interdepartmental Revenue 1,615,477 0 1,615,477 1,359,637 0 1,359,637 255,840 0 255,840
99 499XXX Unbilled Revenue 10,538,512 0 10,538,512 6,460,781 0 6,460,781 4,077,731 0 4,077,731
TOTAL SALES TO ULTIMATE CUSTOMERS 917,492,322 0 917,492,322 619,365,290 0 619,365,290 298,127,032 0 298,127,032
1 447XXX Sales for Resale 0 266,416,781 266,416,781 0 171,785,540 171,785,540 0 94,631,241 94,631,241
TOTAL SALES OF ELECTRICITY 917,492,322 266,416,781 1,183,909,103 619,365,290 171,785,540 791,150,830 2987127,032 94,631,241 392,758,273
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 131,560 0 1317560 46,110 0 46,110 85,450 0 85,450
1 453000 Sales of Water & Water Power 0 704,914 7047914 0 454,529 454,529 0 250,385 250,385
1 454000 Rent from Electric Property 7,402,532 204,726 7,6077258 4,155,957 132,007 4,287,964 37246,575 72,719 3,319,294
1 454100 Rent from Trnsmission Joint Use 49,046 0 49,046 18,751 0 18,751 30,295 0 30,295
1 456XXX Other Electric Revenues 8,141,008 50,293,181 58,434,189 7,939,149 32,429,043 40,368,192 201,859 17,864,138 18,065,997
TOTAL OTHER OPERATING REVENUE 15,724,146 51,202,821 66,926,967 12,159,967 33,015,579 45,175,546 3,564,179 18,187,242 21,751,421
TOTAL ELECTRIC REVENUE 933,216,468 317,6197602 1,250,836,070 631,525,257 204,801,119 8367326,376 301,691,211 112,818,483 414,509,694
Page 1 of 7 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 172,718 172,718 0 111,369 111,369 0 61,349 61,349
1 501 XXX Fuel 0 46,761,153 46,761,153 0 30,151,591 30,151,591 0 16,609,562 16,609,562
1 502000 Steam Expense 0 4,227,978 4,227,978 0 2,726,200 2,726,200 0 1,501,778 1,501,778
1 505000 Electric Expense 0 711,295 711,295 0 458,643 458,643 0 252,652 252,652
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 6,719,751 6,719,751 0 4,332,895 4,332,895 0 2,386,856 2,386,856
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense 764,624 0 764,624 0 0 0 764,624 0 764,624
MAINTENANCE
1 510000 Supervision & Engineering 0 405,245 405,245 0 261,302 261,302 0 143,943 143,943
1 511000 Structures 0 870,933 870,933 0 561,578 561,578 0 309,355 309,355
1 512000 Boiler Plant 0 6,973,519 6,973,519 0 4,496,525 4,496,525 0 2,476,994 2,476,994
1 513000 Electric Plant 0 853,987 853,987 0 550,651 550,651 0 303,336 303,336
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 1,900,045 1,900,045 0 1,225,149 1,225,149 0 674,896 674,896
TOTAL STEAM POWER GENERATION EXP 764,624 69,596,624 70,361,248 0 44,875,903 44,875,903 764,624 24,720,721 25,485,345
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 2,537,188 2,537,188 0 1,635,979 1,635,979 0 901,209 901,209
1 536000 Water for Power 0 1,177,514 1,177,514 0 759,261 759,261 0 418,253 418,253
1 537000 Hydraulic Expense 6,178,641 3,457,817 9,636,458 4,055,042 2,229,600 6,284,642 2,123,599 1,228,217 3,351,816
1 538000 Electric Expense 0 6,546,861 6,546,861 0 4,221,416 4,221,416 0 2,325,445 2,325,445
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 2,233,493 2,233,493 0 1,440,156 1,440,156 0 793,337 793,337
1 540000 Rent 0 1,695,881 1,695,881 0 1,093,504 1,093,504 0 602,377 602,377
1 540100 MT Trust Funds Land Settlement Rents 5,941,750 0 5,941,750 3,831,287 0 3,831,287 2,110,463 0 2,110,463
MAINTENANCE
1 541000 Supervision & Engineering 0 671,836 671,836 0 433,200 433,200 0 238,636 238,636
1 542000 Structures 0 476,766 476,766 0 307,419 307,419 0 169,347 169,347
1 543000 Reservoirs, Dams, & Waterways 0 482,905 482,905 0 311,377 311,377 0 171,528 171,528
1 544000 Electric Plant 0 3,058,818 3,058,818 0 1,972,326 1,972,326 0 1,086,492 1,086,492
1 545000 Miscellaneous Hydraulic Plant 0 648,168 648,168 0 417,939 417,939 0 230,229 230,229
TOTAL HYDRO POWER GENERATION EXP 12,120,391 22,987,247 35,107,638 7,886,329 14,822,177 22,708,506 4,234,062 8,165,070 12,399,132
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 917,889 917,889 0 591,855 591,855 0 326,034 326,034
1 547XXX Fuel 0 143,265,671 143,265,671 0 92,377,705 92,377,705 0 50,887,966 50,887,966
1 548000 Generation Expense 0 3,988,769 3,988,769 0 2,571,958 2,571,958 0 1,416,811 1,416,811
1 549XXX Miscellaneous Other Power Generation Op Exp 0 641,282 641,282 0 413,499 413,499 0 227,783 227,783
1 550000 Rent 0 103,105 103,105 0 66,482 66,482 0 36,623 36,623
MAINTENANCE
1 551000 Supervision & Engineering 0 761,636 761,636 0 491,103 491,103 0 270,533 270,533
1 552000 Structures 0 136,334 136,334 0 87,908 87,908 0 48,426 48,426
1 553000 Generating & Electric Equipment 0 1,842,013 1,842,013 0 1,187,730 1,187,730 0 654,283 654,283
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 1,407,782 1,407,782 1 0 907,738 907,738 0 500,044 500,044
TOTAL OTHER POWER GENERATION EXP 0 153,064,481 153,064,481 0 98,695,978 98,695,978 0 54,368,503 54,368,503
Page 2 of 7 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 10,584,338 237,736,536 248,320,874 0 153,292,518 153,292,518 10,584,338 84,444,018 95,028,356
1 556000 System Control & Load Dispatching 0 783,477 783,477 0 505,186 505,186 0 278,291 278,291
E-557 557XXX Other Expense 11,275,220 40,788,615 29,513,395 16,336,716 26,300,499 9,963,783 5,061,496 14,488,116 19,549,612
TOTAL OTHER POWER SUPPLY EXPENSE (690,882) 279,308,628 278,617,746 (16,336,716) 180,098,203 163,761,487 15,645,834 99,210,425 114,856,259
TOTAL PRODUCTION OPERATING EXP 12,194,133 524,956,980 537,151,113 8,450,387 338,492,261 330,041,874 20,644,520 186,464,719 207,109,239
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 2,142,059 2,142,059 0 1,381,200 1,381,200 0 760,859 760,859
1 561000 Load Dispatching 0 2,969,987 2,969,987 0 1,915,048 1,915,048 0 1,054,939 1,054,939
1 562000 Station Expense 0 399,682 399,682 0 257,715 257,715 0 141,967 141,967
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 335,259 335,259 0 216,175 216,175 0 119,084 119,084
1 565XXX Transmission of Electricity by Others 0 19,093,856 19,093,856 0 12,311,718 12,311,718 0 6,782,138 6,782,138
1 566000 Miscellaneous Transmission Expense 0 3,743,772 3,743,772 0 2,413,984 2,413,984 0 1,329,788 1,329,788
1 567000 Rent 0 95,109 95,109 0 61,326 61,326 0 33,783 33,783
MAINTENANCE
1 568000 Supervision & Engineering 1,461 364,668 366,129 0 235,138 235,138 1,461 129,530 130,991
1 569000 Structures 27,149 527,700 554,849 0 340,261 340,261 27,149 187,439 214,588
1 570000 Station Equipment 0 1,097,959 1,097,959 0 707,964 707,964 0 389,995 389,995
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 6,144 1,908,669 1,914,813 1,005 1,230,710 1,231,715 5,139 677,959 683,098
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 4,385 68,950 73,335 1 4,415 44,459 48,874 30 24,491 24,461
TOTAL TRANSMISSION OPERATING EXP 39,139 32,747,670 32,786,809 5,420 21,115,698 21,121,118 33,719 11,631,972 11,665,691
Page 3 of 7 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 15,654,002 31,857,711 47,511,713 11,260,213 20,541,852 31,802,065 4,393,789 11,315,859 15,709,648
E-DEPX Depreciation Expense-Transmission 788,582 20,607,526 21,396,108 522,269 13,287,733 13,810,002 266,313 7,319,793 7,586,106
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 1,181,457 1,181,457 0 761,803 761,803 0 419,654 419,654
99 403027 Colstrip Plant Adjustment-Depreciation (2,776,051) 0 (2,776,051) (2,038,974) 0 (2,038,974) (737,077) 0 (737,077)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 200,000 200,000 0 128,960 128,960 0 71,040 71,040
99 407327 Colstrip Reg. Asset Amortization 1,949,664 0 1,949,664 1,076,325 0 1,076,325 873,339 0 873,339
1 407333 Amortization of CDA Settlement Costs 0 32,719 32,719 0 21,097 21,097 0 11,622 11,622
1 407334 Amortization of EIM Deferral 145,650 0 145,650 0 0 0 145,650 0 145,650
99 407360 Amortization of CS2 & COLSTRIP O&M 1,012,554 0 1,012,554 0 0 0 1,012,554 0 1,012,554
1 407382 Amortization of CDA Settlement - Allocated 0 884,085 884,085 0 570,058 570,058 0 314,027 314,027
99 407395 Optional Renewable Power Revenue Offset 350,169 0 350,169 275,793 0 275,793 74,376 0 74,376
99 407405 Amortization of Boulder Park Write Off - Idaho (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
99 407427 Colstrip Regulatory Deferral (2,930,046) 0 (2,930,046) (1,474,013) 0 (1,474,013) (1,456,033) 0 (1,456,033)
99 407434 EIM Deferred O&M (543,332) 0 (543,332) 0 0 0 (543,332) 0 (543,332)
99 407450/40749'Amortization of BPA Residential Exchange Credit (15,752,250) 0 (15,752,250) (10,618,904) 0 (10,618,904) (5,133,346) 0 (5,133,346)
99 407451 Deferral CEIP (1,111,368) 0 (1,111,368) (1,111,368) 0 (1,111,368) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M (1,529,019) 0 (1,529,019) 0 0 0 (1,529,019) 0 (1,529,019)
99 407494 Amortization of Schedule 98 REC Rev 140,931 0 140,931 140,931 0 140,931 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (8,415) (8,415) 0 (5,426) (5,426) 0 (2,989) (2,989)
E-OTX Taxes Other Than FIT--Prod & Trans 0 17,252,940 17,252,940 0 11,124,696 11,124,696 0 6,128,244 6,128,244
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 4,712,794 72,008,023 67,295,229 1,967,728 46,430,773 44,463,045 2,745,066 25,577,250 22,832,184
TOTAL PRODUCTION & TRANSMISSION EXPEN 7,520,478 629,712,673 637,233,151 10,412,695 406,038,732 395,626,037 17,933,173 223,673,941 241,607,114
Page 4 of 7 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 674,193 2,951,492 3,625,685 540,523 2,040,573 2,581,096 133,670 910,919 1,044,589
3 582000 Station Expense 821,659 161,691 983,350 553,291 111,788 665,079 268,368 49,903 318,271
3 583000 Overhead Line Expense 1,948,140 1,182,256 3,130,396 1,241,717 817,376 2,059,093 706,423 364,880 1,071,303
3 584000 Underground Line Expense 2,546,248 0 2,546,248 1,523,937 0 1,523,937 1,022,311 0 1,022,311
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense 7,087 0 7,087 6,865 0 6,865 222 0 222
3 586000 Meter Expense 2,099,498 29,606 2,129,104 1,764,208 20,469 1,784,677 335,290 9,137 344,427
3 587000 Customer Installations Expense 709,757 78,291 788,048 443,220 54,128 497,348 266,537 24,163 290,700
3 588000 Miscellaneous Distribution Expense 5,286,710 4,062,492 9,349,202 4,039,692 2,808,685 6,848,377 1,247,018 1,253,807 2,500,825
3 589000 Rent 0 252,843 252,843 0 174,808 174,808 0 78,035 78,035
MAINTENANCE:
3 590000 Supervision & Engineering 294,644 1,068,217 1,362,861 200,341 738,533 938,874 94,303 329,684 423,987
3 591000 Structures 388,935 13,129 402,064 249,318 9,077 258,395 139,617 4,052 143,669
3 592000 Station Equipment 606,035 68,084 674,119 367,760 47,071 414,831 238,275 21,013 259,288
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 27,806,614 474 27,807,088 18,788,789 328 18,789,117 9,017,825 146 9,017,971
3 594000 Underground Lines 858,647 0 858,647 628,108 0 628,108 230,539 0 230,539
3 595000 Line Transformers 391,959 0 391,959 318,960 0 318,960 72,999 0 72,999
3 596000 Street Light & Signal System Maintenance Exp 91,783 0 91,783 82,219 0 82,219 9,564 0 9,564
3 597000 Meters 56,892 0 56,892 50,343 0 50,343 6,549 0 6,549
3 598000 Miscellaneous Distribution Expense 326,520 311,359 637,879 253,897 215,264 469,161 72,623 96,095 168,718
TOTAL DISTRIBUTION OPERATING EXP 44,915,321 10,179,934 55,095,255 31,053,188 7,038,100 38,091,288 13,862,133 3,141,834 17,003,967
E-DEPX Depreciation Expense-Distribution 60,471,623 86,652 60,558,275 40,052,911 59,909 40,112,820 20,418,712 26,743 20,445,455
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 115,971 0 115,971 115,971 0 115,971 0 0 0
E-OTX Taxes Other Than FIT--Distribution 55,387,509 0 55,387,509 49,939,652 0 49,939,652 51447,857 0 5,447,857
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 115,975,103 86,652 116,061,755 90,108,534 59,909 90,168,443 25,866,569 26,743 25,893,312
TOTAL DISTRIBUTION EXPENSES 160,890,424 10,266,586 171,157,010 121,161,722 7,098,009 128,259,731 39,728,702 3,168,577 42,897,279
Page 5 of 7 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 133,447 133,447 0 86,463 86,463 0 46,984 46,984
2 902000 Meter Reading Expenses 532,803 129,297 662,100 362,410 83,774 446,184 170,393 45,523 215,916
2 903XXX Customer Records & Collection Expenses 936,762 7,604,914 8,541,676 493,768 4,927,376 5,421,144 442,994 2,677,538 3,120,532
2 904000 Uncollectible Accounts 5,262,545 85,299 5,347,844 4,628,886 55,267 4,684,153 633,659 30,032 663,691
2 905000 Misc Customer Accounts 0 279,536 279,536 0 181,117 181,117 0 98,419 98,419
TOTAL CUSTOMER ACCOUNTS EXPENSES 6,732,110 8,232,493 14,964,603 5,485,064 5,333,997 10,819,061 1,247,046 2,898,496 4,145,542
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 32,566,168 250,837 32,817,005 26,258,395 162,522 26,420,917 6,307,773 88,315 6,396,088
2 909000 Advertising 136,325 717,334 853,659 118,942 464,775 583,717 17,383 252,559 269,942
2 910000 Misc Customer Service & Info Exp 0 106,234 106,234 0 68,831 68,831 0 37,403 37,403
TOTAL CUSTOMER SERVICE & INFO EXP 32,702,493 1,074,405 33,776,898 26,377,337 696,128 27,073,465 6,325,156 378,277 6,703,433
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 42,991 0 42,991 42,991 0 42,991 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 42,991 0 42,991 42,991 0 42,991 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 1,465,226 31,485,414 32,950,640 663,089 21,631,424 22,294,513 802,137 9,853,990 10,656,127
4 921000 Office Supplies & Expenses 1,146 3,802,857 3,804,003 377 2,612,677 2,613,054 769 1,190,180 1,190,949
4 922000 Admin Exp Transferred--Credit 0 (115,192) (115,192) 0 (79,140) (79,140) 0 (36,052) (36,052)
4 923000 Outside Services Employed 1,675,753 13,404,215 15,079,968 1,637,232 9,209,098 10,846,330 38,521 4,195,117 4,233,638
4 924000 Property Insurance Premium 0 2,821,627 2,821,627 0 1,938,542 1,938,542 0 883,085 883,085
4 925XXX Injuries and Damages 4,319,299 7,044,593 11,363,892 2,881,279 4,839,847 7,721,126 1,438,020 2,204,746 3,642,766
4 926XXX Employee Pensions and Benefits 3,455,676 25,172,652 28,628,328 2,511,949 17,294,367 19,806,316 943,727 7,878,285 8,822,012
4 927000 Franchise Requirements 1,200 0 1,200 0 0 0 1,200 0 1,200
1 928000 Regulatory Commission Expenses 3,766,522 4,659,721 8,426,243 2,946,908 3,004,588 5,951,496 819,614 1,655,133 2,474,747
4 930000 Miscellaneous General Expenses 153,877 5,409,163 5,563,040 133,946 3,716,257 3,850,203 19,931 1,692,906 1,712,837
4 931000 Rents 8,400 934,311 942,711 0 641,900 641,900 8,400 292,411 300,811
4 935000 Maintenance of General Plant 1,886,970 12,756,430 14,643,400 1 1,374,361 8,764,050 10,138,411 1 512,609 3,992,380 4,504,989
TOTAL ADMIN & GEN OPERATING EXP 16,734,069 107,375,791 124,109,860 12,149,141 73,573,610 85,722,751 4,584,928 33,802,181 38,387,109
Page 6 of 7 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 3,841,295 19,114,791 22,956,086 2,947,130 13,132,435 16,079,565 894,165 5,982,356 6,876,521
E-AMTX Amortization Expense-General Plant - 303000 0 298,353 298,353 0 204,660 204,660 0 93,693 93,693
E-AMTX Amortization Expense-Miscellaneous IT Intangible 3,312,435 41,769,800 45,082,235 3,312,435 28,697,106 32,009,541 0 13,072,694 13,072,694
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 422,431 422,431 0 290,223 290,223 0 132,208 132,208
99 407229 Idaho Earnings Test Amortization (143,119) 0 (143,119) 0 0 0 (143,119) 0 (143,119)
99 407230 Tax Reform Amortization (27,689) 0 (27,689) 0 0 0 (27,689) 0 (27,689)
99 407306 Regulatory Debit - AMI Amortization 2,280,858 0 2,280,858 2,280,858 0 2,280,858 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 1,506,272 0 1,506,272 1,506,272 0 1,506,272 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 326,674 1,803,557 2,130,231 265,949 1,205,804 1,471,753 60,725 597,753 658,478
99 407314 Regulatory Debit - FISERVE Amortization 77,798 0 77,798 0 0 0 77,798 0 77,798
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 178,519 0 178,519 55,524 0 55,524 122,995 0 122,995
99 407344 Regulatory Credit - Amort - WF Resiliency 6,424,033 0 6,424,033 5,568,108 0 5,568,108 855,925 0 855,925
99 407347 Regulatory Credit - Deferral - COVID-19 (108,899) 0 (108,899) 0 0 0 (108,899) 0 (108,899)
99 407357 AMORT OF INTERVENOR FUND DEFER 58,055 0 58,055 58,055 0 58,055 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 19,861 0 19,861 19,861 0 19,861 0 0 0
99 407372 Amortization-Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (424,336) 0 (424,336) 0 0 0 (424,336) 0 (424,336)
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (1,343,550) 0 (1,343,550) (1,343,550) 0 (1,343,550) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral (2,344,990) 0 (2,344,990) (2,344,990) 0 (2,344,990) 0 0 0
99 407452 Regulatory Credit - Intervenor Funding (111,712) 0 (111,712) (111,712) 0 (111,712) 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N (10,321,227) 0 (10,321,227) (7,594,151) 0 (7,594,151) (2,727,076) 0 (2,727,076)
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (1,144,046) 0 (1,144,046) (759,126) 0 (759,126) (384,920) 0 (384,920)
99 407493 Amortization-Remand Residual Balance (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
E-OTX Taxes Other Than FIT--A&G 1,114,824 5,332,955 6,447,779 798,213 3,663,900 4,462,113 316,611 1,669,055 1,985,666
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 3,793,455 68,741,887 72,535,342 5,281,275 47,194,128 52,475,403 1,487,820 21,547,759 20,059,939
TOTAL ADMIN & GENERAL EXPENSES 20,527,524 176,117,678 196,645,202 17,430,416 120,767,738 138,198,154 3,097,108 55,349,940 58,447,048
TOTAL EXPENSES BEFORE FIT 228,416,020 825,403,835 1,053,819,855 160,084,835 539,934,604 700,019,439 68,331,185 285,469,231 353,800,416
NET OPERATING INCOME (LOSS) BEFORE FIT 197,016,215 136,306,937 60,709,278
E-FIT FEDERAL INCOME TAX (4,358,573) (4,264,398) (94,175)
E-FIT DEFERRED FEDERAL INCOME TAX (14,869,583) (7,086,453) (7,783,130)
E-FIT AMORTIZED ITC 505,614 326,020 179,594
ELECTRIC NET OPERATING INCOME (LOSS) 216,749,985 147,983,808 68,766,177
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers 100.000% 64.792% 35.208%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.137% 30.863%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-12E
For Twelve Months Ended January 31, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 176,400 1,247,495 1,423,895 149,190 804,385 953,575 27,210 443,110 470,320
1 456010 Other Electric Rev-Financial 0 (23,084,006) (23,084,006) 0 (14,884,567) (14,884,567) 0 (8,199,439) (8,199,439)
1 456015 Other Electric Rev-CT Fuel Sales 0 24,714,536 24,714,536 0 15,935,933 15,935,933 0 8,778,603 8,778,603
1 456016 Other Electric Rev-Resource Opt 0 3,999,256 3,999,256 0 2,578,720 2,578,720 0 1,420,536 1,420,536
1 456017 Other Electric Rev-Non Resource 0 120,758 120,758 0 77,865 77,865 0 42,893 42,893
1 456018 Other Electric Rev-Extraction 0 326,582 326,582 0 210,580 210,580 0 116,002 116,002
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (165,000) 1,650,000 1,485,000 0 1,063,920 1,063,920 (165,000) 586,080 421,080
1 456050 Other Electric Rev-Attachment Fees 981,280 0 981,280 804,823 0 804,823 176,457 0 176,457
1 456100 Transmission Revenue of Others 0 29,238,932 29,238,932 0 18,853,263 18,853,263 0 10,385,669 10,385,669
1 456120 Parallel Capacity Support Revenue 0 924,000 924,000 0 595,795 595,795 0 328,205 328,205
1 456130 Ancillary Services Revenue 0 1,268,047 1,268,047 0 817,637 817,637 0 450,410 450,410
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral (9,801,933) 0 (9,801,933) (3,997,578) 0 (3,997,578) (5,804,355) 0 (5,804,355)
1 456329 Amortization Res Decoupling Deferral 18,015,181 0 18,015,181 11,965,106 0 11,965,106 6,050,075 0 6,050,075
1 456338 Non-res Decoupling Deferred Rev (1,511,903) 0 (1,511,903) (603,534) 0 (603,534) (908,369) 0 (908,369)
1 456339 Amortization Non-res Decoupling (75,148) 0 (75,148) (507,427) 0 (507,427) 432,279 0 432,279
1 456380 Other Electric Revenue-Clearwater 330,771 0 330,771 0 0 0 330,771 0 330,771
1 456700 Other Electric Rev-Low Voltage 191,360 0 191,360 128,569 0 128,569 62,791 0 62,791
1 456705 Low Voltage B on A 0 1,779,528 1,779,528 0 1,147,440 1,147,440 0 632,088 632,088
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (3,158,719) (3,158,719) 0 (2,036,742) (2,036,742) 0 (1,121,977) (1,121,977)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 3,158,719 3,158,719 0 2,036,742 2,036,742 0 1,121,977 1,121,977
1 456730 Other Elec Rev-Intraco Thermal 0 8,108,054 8,108,054 0 5,228,073 5,228,073 0 2,879,981 2,879,981
TOTAL ACCOUNT 456 8,141,008 50,293,182 58,434,190 7,939,149 32,429,044 40,368,193 201,859 17,864,138 18,065,997
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-12E
For Twelve Months Ended January 31, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 207,977,162 207,977,162 0 134,103,674 134,103,674 0 73,873,488 73,873,488
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 1,545,501 1,545,501 0 996,539 996,539 0 548,962 548,962
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 10,584,338 0 10,584,338 0 0 0 10,584,338 0 10,584,338
1 555550 Non Monetary - Exchange Power 0 (182,664) (182,664) 0 (117,782) (117,782) 0 (64,882) (64,882)
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 5,042,640 5,042,640 0 3,251,494 3,251,494 0 1,791,146 1,791,146
1 555710 Intercompany Purchase 0 1,268,047 1,268,047 0 817,637 817,637 0 450,410 450,410
1 555740 Purchased Power - EIM 0 22,085,850 22,085,850 0 14,240,956 14,240,956 0 7,844,894 7,844,894
TOTAL ACCOUNT 555 10,584,338 237,736,536 248,320,874 0 153,292,518 153,292,518 10,584,338 84,444,018 95,028,356
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-12E
For Twelve Months Ended January 31, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 43,242 5,910,116 5,953,358 43,242 3,810,843 3,854,085 0 2,099,273 2,099,273
1 557010 Other Power Supply Expense - Financial 0 8,821,779 8,821,779 0 5,688,283 5,688,283 0 3,133,496 3,133,496
1 557018 Merchandise Processing Fee 0 50,504 50,504 0 32,565 32,565 0 17,939 17,939
1 557150 Fuel - Economic Dispatch 0 (11,371,315) (11,371,315) 0 (7,332,224) (7,332,224) 0 (4,039,091) (4,039,091)
1 557160 Power Supply Expense - Miscellaneous 0 2,945,613 2,945,613 0 1,899,331 1,899,331 0 1,046,282 1,046,282
99 557161 Unbilled Add-Ons 1,091,191 0 1,091,191 569,954 0 569,954 521,237 0 521,237
1 557165 Other Resource Costs-CAISO Charges 0 750,601 750,601 0 483,988 483,988 0 266,613 266,613
1 557167 Other Resource Costs-CA Carbon 0 319,000 319,000 0 205,691 205,691 0 113,309 113,309
1 557170 Broker Fees - Power 1,860 755,391 757,251 0 487,076 487,076 1,860 268,315 270,175
1 557171 REC Broker Fees 0 65,651 65,651 0 42,332 42,332 0 23,319 23,319
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 1,348,137 0 1,348,137 1,348,137 0 1,348,137 0 0 0
1 557200 Nez Perce 818,678 0 818,678 497,498 0 497,498 321,180 0 321,180
99 557280 Washington ERM Deferred (27,300,075) 0 (27,300,075) (27,300,075) 0 (27,300,075) 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 9,271,299 0 9,271,299 9,271,299 0 9,271,299 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 1,515,773 0 1,515,773 1,515,773 0 1,515,773 0 0 0
99 557324 Def Power Supply Exp-REC Amort (2,282,544) 0 (2,282,544) (2,282,544) 0 (2,282,544) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred (3,737,703) 0 (3,737,703) 0 0 0 (3,737,703) 0 (3,737,703)
99 557390 Idaho PCA Amortization 7,954,922 0 7,954,922 0 0 0 7,954,922 0 7,954,922
1 557395 Optional Renewable Power Expense Offset 0 1,639 1,639 0 1,057 1,057 0 582 582
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 6,482,916 6,482,916 0 4,180,184 4,180,184 0 2,302,732 2,302,732
1 557711 Turbine Gas Bookout Offset 0 (6,482,916) (6,482,916) 0 (4,180,184) (4,180,184) 0 (2,302,732) (2,302,732)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 32,539,636 32,539,636 0 20,981,557 20,981,557 0 11,558,079 11,558,079
TOTAL ACCOUNT 557 11,275,220 40,788,615 29,513,395 16,336,716 26,300,499 9,963,783 5,061,496 14,488,116 19,549,612
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-12E
For Twelve Months Ended January 31, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 662,141 250,837 912,978 574,667 162,522 737,189 87,474 88,315 175,789
99 908600 Public Purpose Tariff Rider Expense Offset 31,665,436 0 31,665,436 25,278,978 0 25,278,978 6,386,458 0 6,386,458
99 908610 Limited Income Tax Refund Program 161,528 0 161,528 161,528 0 161,528 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization 77,063 0 77,063 243,222 0 243,222 (166,159) 0 (166,159)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 32,566,168 250,837 32,817,005 26,258,395 162,522 26,420,917 6,307,773 88,315 6,396,088
ALLOCATION RATIOS:
E-ALL 2 Number of Customers 100.000% 64.792% 35.208%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:20 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.91% 55.91%
2 Cost of Debt 5.096% 5.102%
Total Weighted Cost 2.849% 2.853%
E-APL Net Rate Base 3,331,434,501 2,239,417,174 1,092,017,327
Interest Deduction for FIT Calculation 94,956,249 63,800,995 31,155,254
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 1,250,836,070 836,326,376 414,509,694
E-OPS Less: Operating & Maintenance Expense 797,927,529 512,912,548 285,014,981
E-OPS Less: Book Deprec/Amort and Reg Amortizations 176,804,098 121,580,430 55,223,668
E-OTX Less: Taxes Other than FIT 79,088,228 65,526,461 13,561,767
Net Operating Income Before FIT 197,016,215 136,306,937 60,709,278
E-INT Less: Interest Expense 94,956,249 63,800,995 31,155,254
E-OTX Less: ID ITC Deferred &Amortization (26,459) 0 (26,459)
E-SCM Plus: Schedule M Adjustments (122,788,618) (92,812,599) (29,976,019)
Taxable Net Operating Income (20,755,111) (20,306,657) (448,454)
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax (4,358,573) (4,264,398) (94,175)
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax (4,358,573) (4,264,398) (94,175)
E-DTE Deferred FIT 17,135,070 14,104,559 3,030,511
E-DTE Customer Tax Credit Amortization (32,004,653) (21,191,012) (10,813,641)
1 411400 Amortized Investment Tax Credit (505,614) (326,020) (179,594)
Total Net FIT/Deferred FIT (19,733,770) (11,676,871) (8,056,899)
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 84,183,908 115,338,723 199,522,631 58,210,929 76,975,722 135,186,651 25,972,979 38,363,001 64,335,980
12 997001 Contributions In Aid of Construction 0 9,158,624 9,158,624 0 6,123,181 6,123,181 0 3,035,443 3,035,443
12 997002 Injuries and Damages 0 (500,000) (500,000) 0 (334,285) (334,285) 0 (165,715) (165,715)
99 997004 Boulder Park Write Off (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
12 997005 FAS106 Current Retiree Medical Accrual 0 (1,014,354) (1,014,354) 0 (678,167) (678,167) 0 (336,187) (336,187)
99 997007 Idaho PCA 3,673,887 0 3,673,887 0 0 0 3,673,887 0 3,673,887
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 320,897 320,897 0 214,542 214,542 0 106,355 106,355
99 997018 DSM Tariff Rider (17,185,769) 64 (17,185,705) (13,751,404) 43 (13,751,361) (3,434,365) 21 (3,434,344)
12 997020 FAS87 Current Pension Accrual 0 (1,204,927) (1,204,927) 0 (805,578) (805,578) 0 (399,349) (399,349)
12 997027 Uncollectibles 4,232,565 (3,026,136) 1,206,429 2,722,386 (2,023,184) 699,202 1,510,179 (1,002,952) 507,227
99 997031 Decoupling Mechanism (6,626,196) 0 (6,626,196) (6,856,567) 0 (6,856,567) 230,371 0 230,371
12 997032 Interest Rate Swaps 0 9,538,698 9,538,698 0 6,377,287 6,377,287 0 3,161,411 3,161,411
99 997033 BPA Residential Exchange (101,744) 0 (101,744) (91,760) 0 (91,760) (9,984) 0 (9,984)
99 997034 Montana Hydro Settlement (1,609,813) (24,450,400) (26,060,213) (1,036,720) (16,798,158) (17,834,878) (573,093) (7,652,242) (8,225,335)
99 997035 Leases 0 48,558 48,558 0 33,361 33,361 0 15,197 15,197
99 997043 Washington Deferred Power Costs (15,690,586) 0 (15,690,586) (15,690,586) 0 (15,690,586) 0 0 0
12 997044 Non-Monetary Power Costs 0 (182,664) (182,664) 0 (122,124) (122,124) 0 (60,540) (60,540)
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement (16,820) 0 (16,820) (22,008) 0 (22,008) 5,188 0 5,188
12 997048 AFUDC 0 (2,780,930) (2,780,930) 0 (1,859,246) (1,859,246) 0 (921,684) (921,684)
12 997049 Tax Depreciation 0 (177,327,198) (177,327,198) 0 (118,555,645) (118,555,645) 0 (58,771,553) (58,771,553)
99 997058 Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
12 997061 CDA Fund Settlement 0 0 0 0 0 0 0 0 0
12 997063 CDA Lake Settlement 0 884,085 884,085 0 591,073 591,073 0 293,012 293,012
99 997065 Amortization - Unbilled Revenue Add-Ins 1,430,357 0 1,430,357 1,050,452 0 1,050,452 379,905 0 379,905
12 997072 CDA Fund Settlement-Prepayment 0 0 0 0 0 0 0 0 0
12 997080 Book Transportation Depreciation 0 3,448,598 3,448,598 0 2,305,629 2,305,629 0 1,142,969 1,142,969
12 997081 Deferred Compensation 0 (37,520) (37,520) 0 (25,085) (25,085) 0 (12,435) (12,435)
4 997082 Meal Disallowances 0 659,898 659,898 0 453,370 453,370 0 206,528 206,528
12 997083 Paid Time Off 0 919,178 919,178 0 614,535 614,535 0 304,643 304,643
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 (516,465) 0 (516,465) 0 0 0 (516,465) 0 (516,465)
99 997095 WA REC Deferral (766,772) 0 (766,772) (766,772) 0 (766,772) 0 0 0
12 997096 CDA Settlement Costs 0 32,719 32,719 0 21,875 21,875 0 10,844 10,844
99 997098 Provision for Rate Refund (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 (45,449) (45,449) 0 (30,386) (30,386) 0 (15,063) (15,063)
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (73,071,408) (73,071,408) 0 (48,853,351) (48,853,351) 0 (24,218,057) (24,218,057)
99 997102 Amort Idaho Earnings Test (254229) (143,119) 0 (143,119) 0 0 0 (143,119) 0 (143,119)
99 997107 MDM System 3,787,130 0 3,787,130 3,787,130 0 3,787,130 0 0 0
99 997109 Tax Reform Amortization (27,689) 0 (27,689) 0 0 0 (27,689) 0 (27,689)
99 997110 FISERVE 77,798 261,328 339,126 0 174,716 174,716 77,798 86,612 164,410
12 997111 Capitalized Transportation 0 (104,426) (104,426) 0 (69,816) (69,816) 0 (34,610) (34,610)
12 997114 AFUDC Debt CW IP 0 131,509 131,509 0 87,923 87,923 0 43,586 43,586
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (4,019,614) 0 (4,019,614) (2,608,651) 0 (2,608,651) (1,410,963) 0 (1,410,963)
Page 1 of 2 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 4,374,329 4,374,329 0 2,924,545 2,924,545 0 1,449,784 1,449,784
99 997120 Transportation Tax Disallowance 0 112,216 112,216 0 75,024 75,024 0 37,192 37,192
99 997122 Regulatory Fees (1,343,550) 0 (1,343,550) (1,343,550) 0 (1,343,550) 0 0 0
99 997123 EIM Deferred O&M 145,650 0 145,650 0 0 0 145,650 0 145,650
99 997125 COVID-19 (2,704,727) 0 (2,704,727) (2,344,990) 0 (2,344,990) (359,737) 0 (359,737)
99 997126 Prepaid Expenses 0 (255,166) (255,166) 0 (170,596) (170,596) 0 (84,570) (84,570)
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (1,000,929) (1,000,929) 0 (669,191) (669,191) 0 (331,738) (331,738)
99 997129 Mixed Service Costs (IDD#5) 0 (27,833,334) (27,833,334) 0 (18,608,532) (18,608,532) 0 (9,224,802) (9,224,802)
99 997130 Wild Fire Resiliency Deferral (3,875,050) 0 (3,875,050) (2,003,900) 0 (2,003,900) (1,871,150) 0 (1,871,150)
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits (990,053) 0 (990,053) (990,053) 0 (990,053) 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (1,111,368) 0 (1,111,368) (1,111,368) 0 (1,111,368) 0 0 0
99 997138 Intervenor Funding (59,931) 0 (59,931) (59,931) 0 (59,931) 0 0 0
99 997139 Pension Settlement 0 492,777 492,777 0 329,456 329,456 0 163,321 163,321
99 997140 Insurance Balancing (1,128,205) 0 (1,128,205) (743,285) 0 (743,285) (384,920) 0 (384,920)
99 997141 CCA 764,624 0 764,624 0 0 0 764,624 0 764,624
99 997143 Depreciation Rate Deferral (245,817) 0 (245,817) 55,524 0 55,524 (301,341) 0 (301,341)
997145 Sec 174 Research Costs 0 3,681,272 3,681,272 0 2,461,188 2,461,188 0 1,220,084 1,220,084
TOTAL SCHEDULE M ADJUSTMENTS 40,642,750 (163,431,368) (122,788,618) 17,027,275 (109,839,874) (92,812,599) 23,615,475 (53,591,494) (29,976,019)
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.857% 33.143%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-12E
For Twelve Months Ended January 31, 2024
,Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 19,271,161 19,271 ,161 0 12,884,120 12,884,120 0 6,387,041 6,387,041
99 410100 Deferred Federal Income Tax Expense - Washingtc 7,489,229 0 7,489,229 7,489,229 0 7,489,229 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 587,221 0 587,221 0 0 0 587,221 0 587,221
410100 Total 8,076,450 19,271,161 27,347,611 7,489,229 12,884,120 20,373,349 587,221 6,387,041 6,974,262
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (14,699,412) (14,699,412) 0 (9,827,586) (9,827,586) 0 (4,871,826) (4,871,826)
99 411100 Deferred Federal Income Tax Expense - Washingtc 1,171,964 0 1,171,964 1,171 ,964 0 1,171,964 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 357,142 0 357,142 0 0 0 357,142 0 357,142
411100 Total 814,822 (14,699,412) (13,884,590) 1,171 ,964 (9,827,586) (8,655,622) (357,142) (4,871,826) (5,228,968)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 2,386,832 0 2,386,832 2,386,832 0 2,386,832 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 1,285,217 0 1,285,217 0 0 0 1,285,217 0 1,285,217
410193 Total 3,672,049 0 3,672,049 2,386,832 0 2,386,832 1,285,217 0 1,285,217
Total Deferred Federal Income Tax Expense 12,563,321 4,571,749 17,135,070 11,048,025 3,056,534 14,104,559 1,515,296 1,515,215 3,030,511
99 411193 Customer Tax Credit Amortization - Washington (21,191,012) 0 (21,191,012) (21,191 ,012) 0 (21,191,012) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 10,813,641 0 10,813,641 0 0 0 10,813,641 0 10,813,641
411193 Total 32,004,653 0 32,004,653 21,191 ,012 0 21,191,012 10,813,641 0 10,813,641
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.857% 33.143%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 66,098 66,098 0 42,620 42,620 0 23,478 23,478
1 408140 State Kwh Generation Tax 0 1,337,196 1,337,196 0 862,224 862,224 0 474,972 474,972
1 408150 R&P Property Tax--Production 0 12,014,189 12,014,189 0 7,746,749 7,746,749 0 4,267,440 4,267,440
1 408180 R&P Property Tax--Transmission 0 3,815,284 3,815,284 0 2,460,095 2,460,095 0 1,355,189 1,355,189
1 409100 State Income Tax--Montana & Oregon 0 20,173 20,173 0 13,008 13,008 0 7,165 7,165
TOTAL PRODUCTION & TRANSMISSION 0 17,252,940 17,252,940 0 11,124,696 11,124,696 0 6,128,244 6,128,244
DISTRIBUTION
99 408110 State Excise Tax 24,386,972 0 24,386,972 24,386,807 0 24,386,807 165 0 165
99 408120 Municipal Occupation & License Tax 24,684,156 0 24,684,156 20,842,027 0 20,842,027 3,842,129 0 3,842,129
99 408160 Miscellaneous State or Local Tax--WA & ID 85 0 85 0 0 0 85 0 85
99 408170 R&P Property Tax--Distribution 6,342,704 0 6,342,704 4,710,818 0 4,710,818 1,631 ,886 0 1,631 ,886
99 409100 State Income Tax--Idaho 51 0 51 0 0 0 51 0 51
99 411410 State Income Tax--Idaho ITC Deferred 52 0 52 0 0 0 52 0 52
99 411420 State Income Tax--Idaho ITC Amortization 26,511 0 26,511) 0 0 0 26,511 0 26,511
TOTAL DISTRIBUTION 55,387,509 0 55,387,509 49,939,652 0 49,939,652 5,447,857 0 5,447,857
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 1 ,114,824 5,332,955 6,447,779 798,213 3,663,900 4,462,113 316,611 1,669,055 1,985,666
TOTAL A&G 1 ,114,824 5,332,955 6,447,779 798,213 3,663,900 4,462,113 316,611 1,669,055 1,985,666
TOTAL TAXES OTHER THAN FIT 56,502,333 22,585,895 79,088,228 50,737,865 14,788,596 65,526,461 5,764,468 7,797,299 13,561 ,767
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,133,333 7,133,333 0 4,599,573 4,599,573 0 2,533,760 2,533,760
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 980,220 980,220 0 632,046 632,046 0 348,174 348,174
1 182381 CDA Settlement Past Storage 0 26,485,732 26,485,732 0 17,078,000 17,078,000 0 9,407,732 9,407,732
1 302000 Franchises & Consents 2,829,867 44,049,218 46,879,085 2,829,867 28,402,936 31,232,803 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,343,528 16,663,244 319,716 10,722,544 11,042,260 0 5,620,984 5,620,984
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 5,907,026 108,515,916 114,422,942 5,907,026 74,553,690 80,460,716 0 33,962,226 33,962,226
4 3031 OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 31,042,369 31,042,369 0 21,327,039 21,327,039 0 9,715,330 9,715,330
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 68,822,259 68,822,259 0 47,282,957 47,282,957 0 21,539,302 21,539,302
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,467,720 20,467,720 0 14,061,938 14,061,938 0 6,405,782 6,405,782
4 303121 Misc Intangible Plant-AMI Software 4,672,162 58,366 4,730,528 4,672,162 40,099 4,712,261 0 18,267 18,267
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 16,006,698 16,006,698 0 10,997,082 10,997,082 0 5,009,616 5,009,616
TOTAL INTANGIBLE PLANT 13,728,771 349,718,688 363,447,459 13,728,771 236,355,495 250,084,266 0 113,363,193 113,363,193
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311XXX Structures & Improvements 111,853,319 29,539,751 141,393,070 73,080,286 19,047,231 92,127,517 38,773,033 10,492,520 49,265,553
1 312000 Boiler Plant 146,695,440 78,554,310 225,249,750 93,357,312 50,651,819 144,009,131 53,338,128 27,902,491 81,240,619
1 313000 Generators 230,077 0 230,077 148,056 0 148,056 82,021 0 82,021
1 314000 Turbogenerator Units 39,637,743 18,659,818 58,297,561 25,909,709 12,031,851 37,941,560 13,728,034 6,627,967 20,356,001
1 315000 Accessory Electric Equipment 18,329,036 12,501,086 30,830,122 11,974,147 8,060,700 20,034,847 6,354,889 4,440,386 10,795,275
1 316000 Miscellaneous Power Plant Equipment 14,887,638 2,476,959 17,364,597 9,727,866 1,597,143 11,325,009 5,159,772 879,816 6,039,588
TOTAL STEAM PRODUCTION PLANT 331,633,253 145,589,506 477,222,759 214,197,376 93,876,113 308,073,489 117,435,877 51,713,393 169,149,270
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 68,410,838 68,410,838 0 44,111,308 44,111,308 0 24,299,530 24,299,530
1 331 XXX Structures & Improvements 0 117,052,281 117,052,281 0 75,475,311 75,475,311 0 41,576,970 41,576,970
1 332XXX Reservoirs, Dams, & Waterways 0 266,279,215 266,279,215 0 171,696,838 171,696,838 0 94,582,377 94,582,377
1 333000 Waterwheels, Turbines, & Generators 0 236,035,380 236,035,380 0 152,195,613 152,195,613 0 83,839,767 83,839,767
1 334000 Accessory Electric Equipment 0 86,445,853 86,445,853 0 55,740,286 55,740,286 0 30,705,567 30,705,567
1 335XXX Miscellaneous Power Plant Equipment 0 14,372,886 14,372,886 0 9,267,637 9,267,637 0 5,105,249 5,105,249
1 336000 Roads, Railroads, & Bridges 0 3,888,193 3,888,193 0 2,507,107 2,507,107 0 1,381 ,086 1,381,086
TOTAL HYDRAULIC PRODUCTION PLANT 0 792,484,646 792,484,646 0 510,994,100 510,994,100 0 281,490,546 281,490,546
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,627,889 17,627,889 0 11,366,463 11,366,463 0 6,261 ,426 6,261,426
1 342000 Fuel Holders, Producers, & Accessories 0 21,071,151 21,071,151 0 13,586,678 13,586,678 0 7,484,473 7,484,473
1 343000 Prime Movers 0 21,429,792 21,429,792 0 13,817,930 13,817,930 0 7,611 ,862 7,611,862
1 344000 Generators 0 240,133,830 240,133,830 0 154,838,294 154,838,294 0 85,295,536 85,295,536
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,568,635 26,568,635 0 17,131,456 17,131,456 0 9,437,179 9,437,179
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,626,720 1,626,720 0 1,048,909 1,048,909 0 577,811 577,811
TOTAL OTHER PRODUCTION PLANT 0 329,568,545 329,568,545 0 212,505,798 212,505,798 0 117,062,747 117,062,747
TOTAL PRODUCTION PLANT 331,633,253 1,267,642,697 1,599,275,950 214,197,376 817,376,011 1 ,031,573,387 117,435,877 450,266,686 567,702,563
Page 1 of 3 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,643,678 30,272,036 410,632 19,114,244 19,524,876 217,726 10,529,434 10,747,160
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 11,077 37,369,691 37,380,768 7,136 24,095,977 24,103,113 3,941 13,273,714 13,277,655
1 353XXX Station Equipment 12,910,023 375,344,412 388,254,435 8,439,059 242,022,077 250,461,136 4,470,964 133,322,335 137,793,299
1 354000 Towers & Fixtures 15,996,700 1,142,818 17,139,518 10,453,740 736,889 11,190,629 5,542,960 405,929 5,948,889
1 355000 Poles & Fixtures 5,418 382,620,875 382,626,293 3,541 246,713,940 246,717,481 1,877 135,906,935 135,908,812
1 356000 Overhead Conductors & Devices 12,534,017 178,325,788 190,859,805 8,190,879 114,984,468 123,175,347 4,343,138 63,341,320 67,684,458
1 357000 Underground Conduit 0 3,226,362 3,226,362 0 2,080,358 2,080,358 0 1,146,004 1,146,004
1 358000 Underground Conductors & Devices 0 6,703,899 6,703,899 0 4,322,674 4,322,674 0 2,381 ,225 2,381,225
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,164,427 1,016,906,827 1,059,071,254 27,556,505 655,701,522 683,258,027 14,607,922 361,205,305 375,813,227
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,893,560 0 11,893,560 10,364,365 0 10,364,365 1,529,195 0 1,529,195
99 360400 Land Easements 4,171,053 0 4,171,053 1,397,799 0 1,397,799 2,773,254 0 2,773,254
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 31,016,982 0 31,016,982 23,299,443 0 23,299,443 7,717,539 0 7,717,539
3 362000 Station Equipment 170,554,364 3,300,956 173,855,320 115,796,576 2,282,182 118,078,758 54,757,788 1,018,774 55,776,562
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 588,065,148 0 588,065,148 389,858,597 0 389,858,597 198,206,551 0 198,206,551
99 365000 Overhead Conductors & Devices 368,176,788 0 368,176,788 231,146,847 0 231,146,847 137,029,941 0 137,029,941
99 366000 Underground Conduit 176,777,493 0 176,777,493 117,684,445 0 117,684,445 59,093,048 0 59,093,048
99 367000 Underground Conductors & Devices 293,565,022 0 293,565,022 194,662,504 0 194,662,504 98,902,518 0 98,902,518
99 368000 Line Transformers 360,739,981 0 360,739,981 252,981,221 0 252,981,221 107,758,760 0 107,758,760
99 369XXX Services 226,868,008 0 226,868,008 146,570,505 0 146,570,505 80,297,503 0 80,297,503
99 371XXX Installations on Customers' Premises 10,828,152 0 10,828,152 10,828,152 0 10,828,152 0 0 0
99 370XXX Meters 87,608,916 0 87,608,916 62,819,461 0 62,819,461 24,789,455 0 24,789,455
99 373XXX Street Light & Signal Systems 84,631,366 0 84,631,366 55,843,554 0 55,843,554 28,787,812 0 28,787,812
TOTAL DISTRIBUTION PLANT 27415,264,683 3,300,956 2,418,565,639 1,613,253,469 2,282,182 1 ,615,535,651 802,011,214 1 ,018,774 803,029,988
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,500,426 9,886,075 11,386,501 800,859 6,792,030 7,592,889 699,567 3,094,045 3,793,612
4 390XXX Structures & Improvements 27,851,811 111,100,935 138,952,746 18,127,303 76,329,675 94,456,978 9,724,508 34,771,260 44,495,768
4 391XXX Office Furniture & Equipment 2,560,434 53,141,489 55,701,923 2,545,014 36,509,797 39,054,811 15,420 16,631,692 16,647,112
4 392XXX Transportation Equipment 40,338,146 32,927,498 73,265,644 27,246,960 22,622,179 49,869,139 13,091,186 10,305,319 23,396,505
4 393000 Stores Equipment 874,390 4,258,858 5,133,248 694,351 2,925,963 3,620,314 180,039 1,332,895 1,512,934
4 394000 Tools, Shop & Garage Equipment 3,171,259 18,887,737 22,058,996 1,821,808 12,976,442 14,798,250 1,349,451 5,911 ,295 7,260,746
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 401,077 3,705,754 4,106,831 398,866 2,545,964 2,944,830 2,211 1,159,790 1,162,001
4 396XXX Power Operated Equipment 20,727,314 6,130,166 26,857,480 12,827,389 4,211,608 17,038,997 7,899,925 1,918,558 9,818,483
4 397XXX Communications Equipment 29,707,570 106,567,716 136,275,286 22,879,286 73,215,218 96,094,504 6,828,284 33,352,498 40,180,782
4 398000 Miscellaneous Equipment 10,369 843,218 853,587 0 579,316 579,316 10,369 263,902 274,271
TOTAL GENERAL PLANT 127,142,796 347,566,233 474,709,029 87,341,836 238,788,428 326,130,264 39,800,960 108,777,805 148,578,765
TOTAL PLANT IN SERVICE 2,929,933,930 2,985,135,401 5,915,069,331 1,956,077,957 1 ,950,503,638 3,906,581,595 973,855,973 1,034,631,763 2,008,487,736
Page 2 of 3 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (298,602,382) (82,308,080) (380,910,462) (198,144,449) (53,072,250) (251,216,699) (100,457,933) (29,235,830) (129,693,763)
E-ADEP Hydro Production Plant 0 (204,902,703) (204,902,703) 0 (132,121,263) (132,121,263) 0 (72,781,440) (72,781,440)
E-ADEP Other Production Plant 0 (180,864,406) (180,864,406) 0 (116,621,369) (116,621,369) 0 (64,243,037) (64,243,037)
E-ADEP Transmission Plant (28,173,551) (260,249,361) (288,422,912) (17,286,461) (167,808,788) (185,095,249) (10,887,090) (92,440,573) (103,327,663)
E-ADEP Distribution Plant (792,673,944) (584,776) (793,258,720) (495,446,855) (404,297) (495,851,152) (297,227,089) (180,479) (297,407,568)
E-ADEP General Plant 51,922,123 122,462,222 174,384,345 34,789,616 84,135,220 118,924,836 17,132,507 38,327,002 55,459,509
TOTAL ACCUMULATED DEPRECIATION 1,171,372,000 851,371,548 2,022,743,548 745,667,381 554,163,187 1 ,299,830,568 425,704,619 297,208,361 722,912,980
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,750,590) (19,750,590) 0 (12,735,181) (12,735,181) 0 (7,015,409) (7,015,409)
E-AAMT Distribution-Franchises/Misc Intangibles (585,117) 0 (585,117) (585,117) 0 (585,117) 0 0 0
E-AAMT General Plant - 303000 0 (3,966,084) (3,966,084) 0 (2,719,738) (2,719,738) 0 (1 ,246,346) (1,246,346)
E-AAMT Miscellaneous IT Intangible Plant -3031XX (6,279,071) (138,983,820) (145,262,891) (6,279,071) (95,486,054) (101,765,125) 0 (43,497,766) (43,497,766)
E-AAMT General Plant - 390200, 396200 0 1,617,440 1,617,440 0 1,111,230 1,111,230 0 506,210 506,210
TOTAL ACCUMULATED AMORTIZATION 6,864,188 164,317,934 171,182,122 6,864,188 112,052,203 118,916,391 0 521265,731 52,265,731
TOTAL ACCUMULATED DEPR/AMORT (1,178,236,188) (1,015,689,482) (2,193,925,670) (752,531,569) (666,215,390) (1 ,418,746,959) (425,704,619) (349,474,092) (775,178,711)
NET ELECTRIC UTILITY PLANT before ADFIT 1,751,697,742 1,969,445,919 3,721,143,661 1,203,546,388 1 ,284,288,248 2,487,834,636 548,151,354 685,157,671 1,233,309,025
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (544,119,515) (544,119,515) 0 (363,781,984) (363,781,984) 0 (180,337,531) (180,337,531)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (45,352,223) (45,352,223) 0 (31,158,338) (31,158,338) 0 (14,193,885) (14,193,885)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (4,767,592) (4,767,592) 0 (3,275,479) (3,275,479) 0 (1 ,492,113) (1,492,113)
4 ADFIT - Common Plant (283750 from C-DTX) 0 22,580 22,580 0 15,513 15,513 0 7,067 7,067
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,562,004) (5,562,004) 0 (3,586,380) (3,586,380) 0 (1 ,975,624) (1,975,624)
1 ADFIT - CDA Settlement Costs (283333) 0 (205,847) (205,847) 0 (132,730) (132,730) 0 (73,117) (73,117)
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 918,836 918,836 0 614,306 614,306 0 304,530 304,530
TOTAL ACCUMULATED DFIT 0 600,903,437 600,903,437 0 402,533,704 402,533,704 0 198,369,733 198,369,733
NET ELECTRIC UTILITY PLANT 1,751,697,742 1,368,542,482 3,120,240,224 1 1,203,546,388 881,754,544 2,085,300,932 548,151,354 486,787,938 1,034,939,292
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.137% 30.863%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.857% 33.143%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,751,697,742 1,368,542,482 3,120,240,224 ########### 881 ,754,544 2,085,300,932 548,151,354 486,787,938 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,196,141 44,165,672 52,361,813 6,200,216 30,343,142 36,543,358 1,995,925 13,822,530 15,818,455
4 Accumulated Amortization - AFUDC (182318) (1,627,527) (7,301,657) (8,929,184) (1,231,260) (5,016,457) (6,247,717) (396,267) (2,285,200) (2,681,467)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,338,013 0 2,338,013 0 0 0 2,338,013 0 2,338,013
99 ADFIT - Boulder Park Disallowed (190040) 55,017 0 55,017 0 0 0 55,017 0 55,017
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 14,435,109 0 14,435,109 14,435,109 0 14,435,109 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 21,858,221 0 21 ,858,221 21,858,221 0 21,858,221 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (7,621,599) 0 (7,621,599) (7,621,599) 0 (7,621,599) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 0 0 0 0 0 0 0 0 0
4 Customer Advances (252000) (4,511,625) 0 (4,511,625) (1,330,711) 0 (1,330,711) (3,180,914) 0 (3,180,914)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (12,789,290) 0 (12,789,290) (12,244,126) 0 (12,244,126) (545,164) 0 (545,164)
99 ADFIT-Customer Tax Credit (190393) 2,685,751 0 2,685,751 2,571,267 0 2,571,267 114,484 0 114,484
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (6,794,918) 0 (6,794,918) (3,908,034) 0 (3,908,034) (2,886,884) 0 (2,886,884)
99 Colstrip-Regulatory Asset (182327) 19,913,924 0 19,913,924 11,560,643 0 11,560,643 8,353,281 0 8,353,281
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) 75,511 0 75,511 333,045 0 333,045 (257,534) 0 (257,534)
99 Colstrip Reg Asset ADFIT (283376) (2,883,450) 0 (2,883,450) (1,993,040) 0 (1,993,040) (890,410) 0 (890,410)
99 Colstrip ARO (317000P) 17,139,710 0 17,139,710 11,200,804 0 11,200,804 5,938,906 0 5,938,906
99 Colstrip ARO A/D (317000A) (8,537,209) 0 (8,537,209) (6,096,711) 0 (6,096,711) (2,440,498) 0 (2,440,498)
99 Colstrip ARO Liability (230027) (15,328,297) 0 (15,328,297) (10,017,045) 0 (10,017,045) (5,311,252) 0 (5,311,252)
99 Colstrip ARO ADFIT (190376) 3,218,942 0 3,218,942 2,103,579 0 2,103,579 1,115,363 0 1,115,363
99 Colstrip ARO ADFIT (283377) (1,806,525) 0 (1 ,806,525) (1,071,859) 0 (1,071,859) (734,666) 0 (734,666)
99 Customer Deposits (235199) (9,783) 0 (9,783) (9,783) 0 (9,783) 0 0 0
C-WKC Working Capital 148,924,146 0 148,924,146 104,050,841 0 104,050,841 44,873,305 0 44,873,305
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 174,330,262 36,864,015 211,194,277 128,789,557 25,326,685 154,116,242 45,540,705 11,537,330 57,078,035
NET RATE BASE 1,926,028,004 1,405,406,497 3,331,434,501 ########### 907,081,229 2,239,417,174 593,692,059 498,325,268 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 4,162,779 4,162,779 4,162,779 4,162,779 2,684,160 2,684,160 1,478,619 1,478,619
Steam (ED-ID) 4,393,789 4,393,789 4,393,789 4,393,789 4,393,789 4,393,789
Steam (ED-WA; 11,260,213 11,260,213 11,260,213 11,260,213 11,260,213 11,260,213
1 Hydro (ED-AN) 16,746,306 16,746,306 16,746,306 16,746,306 10,798,018 10,798,018 5,948,288 5,948,288
1 Other (ED-AN) 10,948,626 10,948,626 10,948,626 10,948,626 7,059,674 7,059,674 3,888,952 3,888,952
Total Electric Production 47,511,713 47,511,713 15,654,002 31,857,711 47,511,713 11,260,213 20,541,852 31,802,065 4,393,789 11,315,859 15,709,648
Electric Transmission
1 ED-AN 20,607,526 20,607,526 20,607,526 20,607,526 13,287,733 13,287,733 7,319,793 7,319,793
ED-ID 266,313 266,313 266,313 266,313 266,313 266,313
ED-WA 522,269 522,269 522,269 522,269 522,269 522,269
Total Electric Transmissioi 21,396,108 21,396,108 788,582 20,607,526 21,396,108 522,269 13,287,733 13,810,002 266,313 7,319,793 7,586,106
Electric Distribution
3 ED-AN 86,652 86,652 86,652 86,652 59,909 59,909 26,743 26,743
ED-ID 20,418,712 20,418,712 20,418,712 20,418,712 20,418,712 20,418,712
ED-WA 40,052,911 40,052,911 40,052,911 40,052,911 40,052,911 40,052,911
Total Electric Distribution 60,558,275 60,558,275 60,471,623 86,652 60,558,275 40,052,911 59,909 40,112,820 20,418,712 26,743 20,445,455
Gas Underground Storage
GD-AN 768,757 768,757
GD-OR 130,280 130,280
Total Gas Underground Sti 899,037 768,757 130,280
Gas Distribution
GD-AN 57,054 57,054
G D-I D 7,193,363 7,193,363
GD-WA 17,062,670 17,062,670
GD-OR 11,096,271 11,096,271
Total Gas Distribution 35,409,358 24,313,087 11,096,271
General Plant
4 ED-AN 2,802,636 2,802,636 2,802,636 2,802,636 1,925,495 1,925,495 877,141 877,141
E D-I D 531,524 531,524 531,524 531,524 531,524 531,524
ED-WA 1,442,463 1,442,463 1,442,463 1,442,463 1,442,463 1,442,463
7,4 CD-AA 22,397,120 15,703,068 4,637,996 2,056,056 15,703,068 15,703,068 10,788,479 10,788,479 4,914,589 4,914,589
9,4 CD-AN 789,555 609,087 180,468 609,087 609,087 418,461 418,461 190,626 190,626
9 CD-ID 470,089 362,641 107,448 362,641 362,641 362,641 362,641
9 CD-WA 1,950,491 1,504,667 445,824 1,504,667 1,504,667 1,504,667 1,504,667
8 GD-AA 353,792 244,240 109,552
GD-AN 27,478 27,478
G D-I D 44,130 44,130
GD-WA 1,099,704 1,099,704
GD-OR 184,566 184,566
Total General Plant 32,093,548 22,956,086 6,787,288 2,350,174 3,841,295 19,114,791 22,956,086 2,947,130 13,132,435 16,079,565 894,165 5,982,356 6,876,521
Total Depreciation Expens 197,868,039 152,422,182 31,869,132 13,576,725 80,755,502 71,666,680 152,422,182 54,782,523 47,021,929 101,804,452 25,972,979 24,644,751 50,617,730
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 3 Direct Distribution Operating Exper 69.137% 30.863%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 918,400 918,400 918,400 918,400 592,184 592,184 326,216 326,216
1 Misc Intangible Plt (303001 ED-AN 263,057 263,057 263,057 263,057 169,619 169,619 93,438 93,438
Total Production/Transmission 1,181,457 1,181,457 1,181,457 1,181,457 761,803 761,803 419,654 419,654
Distribution
Franchises (302000) ED-WA 110,105 110,105 110,105 110,105 110,105 110,105
Misc Intangible Plt (303001 ED-WA 5,866 5,866 5,866 5,866 5,866 5,866
Total Distribution 115,971 115,971 115,971 115,971 115,971 115,971
General Plant - 303000
7,4 CD-AA 414,834 290,848 85,904 38,082 290,848 290,848 199,821 199,821 91,027 91,027
9,1 CD-AN 9,729 7,505 2,224 7,505 7,505 4,839 4,839 2,666 2,666
GD-ID 14,795 14,795
GD-WA 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,827 298,353 127,785 44,689 298,353 298,353 204,660 204,660 93,693 93,693
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 48,903,396 34,287,149 10,126,915 4,489,332 34,287,149 34,287,149 23,556,300 23,556,300 10,730,849 10,730,849
9,4 CD-AN 111,616 86,104 25,512 86,104 86,104 59,156 59,156 26,948 26,948
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,655,652 2,048,650 607,002 2,048,650 2,048,650 2,048,650 2,048,650 0
4 ED-AN 7,396,547 7,396,547 7,396,547 7,396,547 5,081,650 5,081,650 2,314,897 2,314,897
ED-ID 0 0 0 0 0 0
ED-WA 1,263,785 1,263,785 1,263,785 1,263,785 1,263,785 1,263,785
8 GD-AA 163,885 113,138 50,747
G D-AN 0 0
GD-OR 68,891 68,891
Total Miscellaneous IT Intangible Pit - 3031; 60,563,772 45,082,235 10,872,567 4,608,970 3,312,435 41,769,800 45,082,235 3,312,435 28,697,106 32,009,541 0 13,072,694 13,072,694
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 422,431 422,431 422,431 422,431 290,223 290,223 132,208 132,208
GD-OR 0 0
Total General Plant - 390200, 396200 422,431 422,431 0 0 422,431 422,431 290,223 290,223 132,208 132,208
Total Amortization Expense 62,754,458 47,100,447 11,000,352 4,653,659 3,428,406 43,672,041 47,100,447 3,428,406 29,953,792 33,382,198 0 13,718,249 13,718,249
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (82,308,080) (82,308,080) (82,308,080) (82,308,080) (53,072,250) (53,072,250) (29,235,830) (29,235,830)
Steam (ED-ID) (100,457,933) (100,457,933) (100,457,933) (100,457,933) (100,457,933) (100,457,933)
Steam (ED-WA (198,144,449) (198,144,449) (198,144,449) (198,144,449) (198,144,449) (198,144,449)
1 Hydro (ED-AN) (204,902,703) (204,902,703) (204,902,703) (204,902,703) (132,121,263) (132,121,263) (72,781,440) (72,781,440)
1 Other (ED-AN) 180,864,406 180,864,406 180,864,406 180,864,406 116,621,369 116,621,369 64,243,037 64,243,037
Total Electric Production (766,677,571) (766,677,571) (298,602,382) (468,075,189) (766,677,571) (198,144,449) (301,814,882) (499,959,331) (100,457,933) (166,260,307) (266,718,240)
Electric Transmission
1 ED-AN (260,249,361) (260,249,361) (260,249,361) (260,249,361) (167,808,788) (167,808,788) (92,440,573) (92,440,573)
ED-ID (10,887,090) (10,887,090) (10,887,090) (10,887,090) (10,887,090) (10,887,090)
ED-WA (17,286,461) (17,286,461) (17,286,461) (17,286,461) 17,286,461 17,286,461)
Total Electric Transmissic (288,422,912) (288,422,912) (28,173,551) (260,249,361) (288,422,912) (17,286,461) (167,808,788) (185,095,249) (10,887,090) (92,440,573) (103,327,663)
Electric Distribution
3 ED-AN (584,776) (584,776) (584,776) (584,776) (404,297) (404,297) (180,479) (180,479)
ED-ID (297,227,089) (297,227,089) (297,227,089) (297,227,089) (297,227,089) (297,227,089)
ED-WA (495,446,855) 495,446,855 495,446,855) (495,446,855) 495,446,855 (495,446,855)
Total Electric Distribution (793,258,720) (793,258,720) (792,673,944) (584,776) (793,258,720) (495,446,855) (404,297) (495,851,152) (297,227,089) (180,479) (297,407,568)
Gas Underground Storage
GD-AN (20,044,704) (20,044,704)
GD-OR (1,784,725) 1,784,725
Total Gas Underground S1 (21,829,429) (20,044,704) (1,784,725)
Gas Distribution
GD-AN (2,085,343) (2,085,343)
GD-ID (108,486,592) (108,486,592)
GD-WA (203,527,107) (203,527,107)
GD-OR 150,461,685 150,461,685
Total Gas Distribution (464,560,727) (314,099,042) (150,461,685)
General Plant
4 ED-AN (37,394,634) (37,394,634) (37,394,634) (37,394,634) (25,691,235) (25,691,235) (11,703,399) (11,703,399)
ED-ID (13,808,507) (13,808,507) (13,808,507) (13,808,507) (13,808,507) (13,808,507)
ED-WA (27,540,874) (27,540,874) (27,540,874) (27,540,874) (27,540,874) (27,540,874)
7,4 CD-AA (111,271,671) (78,014,794) (23,042,138) (10,214,739) (78,014,794) (78,014,794) (53,598,504) (53,598,504) (24,416,290) (24,416,290)
9,4 CD-AN (9,142,494) (7,052,794) (2,089,700) (7,052,794) (7,052,794) (4,845,481) (4,845,481) (2,207,313) (2,207,313)
9 CD-ID (4,308,881) (3,324,000) (984,881) (3,324,000) (3,324,000) (3,324,000) (3,324,000)
9 CD-WA (9,396,500) (7,248,742) (2,147,758) (7,248,742) (7,248,742) (7,248,742) (7,248,742)
8 GD-AA (2,859,765) (1,974,239) (885,526)
GD-AN (4,002,238) (4,002,238)
GD-ID (2,521,374) (2,521,374)
GD-WA (13,743,848) (13,743,848)
GD-OR 5,981,800 5,981,800
Total General Plant (241,972,586) (174,384,345) (50,506,176) (17,082,065) (51,922,123) (122,462,222) (174,384,345) (34,789,616) (84,135,220) (118,924,836) (17,132,507) (38,327,002) (55,459,509)
Total Accumulated Depr (2,576,721,945) (2,022,743,548) (384,649,922) (169,328,475) (1,171,372,000) (851,371,548) (2,022,743,548) (745,667,381) (554,163,187) (1,299,830,568) (425,704,619) (297,208,361) (722,912,980)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 3 Direct Distribution Operating Expense 69.137% 30.863%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,646,687) (16,646,687) (16,646,687) (16,646,687) (10,733,784) (10,733,784) (5,912,903) (5,912,903)
1 Misc Intangible Plt (3030 ED-AN 3,103,903 3,103,903 3,103,903 3,103,903 2,001,397 2,001,397 1,102,506 1,102,506
Total Production/Transmission (19,750,590) (19,750,590) (19,750,590) (19,750,590) (12,735,181) (12,735,181) (7,015,409) (7,015,409)
Distribution
Franchises (302000) ED-WA (512,624) (512,624) (512,624) (512,624) (512,624) (512,624)
Misc Intangible Plt (3030 ED-WA (72,493) (72,493) (72,493) (72,493) (72,493) (72,493)
Total Distribution (585,117) (585,117) (585,117) (585,117) (585,117) (585,117)
General Plant - 303000
7,4 CD-AA (5,485,191) (3,845,777) (1,135,873) (503,541) (3,845,777) (3,845,777) (2,642,164) (2,642,164) (1,203,613) (1,203,613)
9,1 CD-AN (155,954) (120,307) (35,647) (120,307) (120,307) (77,574) (77,574) (42,733) (42,733)
GD-ID (176,076) (176,076)
GD-WA (342,535) (342,535)
GD-OR (136,158) (136,158)
Total General Plant - 303000 (6,295,914) (3,966,084) (1,690,131) (639,699) (3,966,084) (3,966,084) (2,719,738) (2,719,738) (1,246,346) (1,246,346)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (174,150,613) (122,100,479) (36,063,109) (15,987,025) (122,100,479) (122,100,479) (83,886,692) (83,886,692) (38,213,787) (38,213,787)
9,4 CD-AN (514,886) (397,198) (117,688) (397,198) (397,198) (272,887) (272,887) (124,311) (124,311)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,675,838) (2,835,652) (840,186) (2,835,652) (2,835,652) (2,835,652) (2,835,652) 0 0
4 ED-AN (16,486,143) (16,486,143) (16,486,143) (16,486,143) (11,326,475) (11 ,326,475) (5,159,668) (5,159,668)
ED-ID 0 0 0 0 0 0
ED-WA (3,443,419) (3,443,419) (3,443,419) (3,443,419) (3,443,419) (3,443,419)
8 GD-AA (274,727) (189,658) (85,069)
GD-AN 0 0
GD-OR 89,230 89,230
Total Misc IT Intangible Plant - 3031XX (198,634,856) (145,262,891) (37,210,641) (16,161,324) (6,279,071) (138,983,820) (145,262,891) (6,279,071) (95,486,054) (101,765,125) 0 (43,497,766) (43,497,766)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,617,440) (1,617,440) (1,617,440) (1,617,440) (1,111,230) (1,111,230) (506,210) (506,210)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,617,440) (1,617,440) 0 0 0 (1,617,440) (1,617,440) 0 (1,111,230) (1,111,230) 0 (506,210) (506,210)
Total Accumulated Amortization (226,883,917) (171,182,122) (38,900,772) (16,801,023) (6,864,188) (164,317,934) (171,182,122) (6,864,188) (112,052,203) (118,916,391) 0 (52,265,731) (52,265,731)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 70.112% 20.708% 9.180% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 68.703% 31 .297%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended January 31, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,083,006 122,220 362,279 598,507 1,083,006 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,135,088 0 0 8,508,153 8,508,153 0 0 2,512,934 2,512,934 0 1,114,001 1,114,001
9 CD-WA / ID / AN 2,327,289 678,639 337,288 779,414 1,795,341 201,076 99,936 230,936 531,948 0 0 0
TOTAL ACCOUNT 19,461,917 800,859 699,567 9,886,074 11,386,500 3,272,093 99,936 2,743,870 6,115,899 845,517 1,114,001 1,959,518
390XXX Structures & Improvements
99 ED-WA / ID / AN 21,050,651 8,516,429 3,393,590 9,140,632 21,050,651 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,458,044 0 0 0 0 0 0 0 0 4,458,044 0 4,458,044
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 132,339,109 0 0 92,785,596 92,785,596 0 0 27,404,783 27,404,783 0 12,148,730 12,148,730
9 CD-WA / ID / AN 32,558,363 9,610,873 6,330,918 9,174,707 25,116,498 2,847,643 1,875,812 2,718,410 7,441,865 0 0 0
TOTAL ACCOUNT 215,456,767 18,127,302 9,724,508 111,100,935 138,952,745 27,898,243 1,875,812 30,123,193 59,897,248 4,458,044 12,148,730 16,606,774
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,981,157 1,691,915 7,798 2,281,444 3,981,157 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 GD-AA 170,667 0 0 0 0 0 0 117,820 117,820 0 52,847 52,847
7 CD-AA 72,260,091 0 0 50,662,995 50,662,995 0 0 14,963,620 14,963,620 0 6,633,476 6,633,476
9 CD-WA / ID / AN 1,371,181 853,099 7,622 197,049 1,057,770 252,768 2,258 58,385 313,411 0 0 0
TOTAL ACCOUNT 78,028,328 2,545,014 15,420 53,141,488 55,701,922 485,891 2,258 15,139,825 15,627,974 12,109 6,686,323 6,698,432
392XXX Transportation Equipment
99 ED-WA / ID / AN 62,304,210 25,667,552 12,323,208 24,313,450 62,304,210 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,007,196 0 0 0 0 9,869,954 3,413,318 2,723,924 16,007,196 0 0 0
99 GD-OR / AS 4,812,326 0 0 0 0 0 0 0 0 4,812,326 0 4,812,326
8 GD-AA 97,187 0 0 0 0 0 0 67,093 67,093 0 30,094 30,094
7 CD-AA 7,544,933 0 0 5,289,903 5,289,903 0 0 1,562,405 1,562,405 0 692,625 692,625
9 CD-WA / ID / AN 7,351,971 1,579,408 767,978 3,324,145 5,671,531 467,969 227,547 984,924 1,680,440 0 0 0
TOTAL ACCOUNT 98,117,823 27,246,960 13,091,186 32,927,498 73,265,644 10,337,923 3,640,865 5,338,346 19,317,134 4,812,326 722,719 5,535,045
Page 1 of 3 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended January 31, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 12,292 0 0 0 0 0 0 0 0 12,292 0 12,292
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,780 8,780 0 0 2,593 2,593 0 1,150 1,150
9 CD-WA / ID / AN 6,029,950 635,485 180,039 3,836,161 4,651,685 188,290 53,344 1,136,631 1,378,265 0 0 0
TOTAL ACCOUNT 6,749,901 694,351 180,039 4,258,858 5,133,248 410,643 53,344 1,139,224 1,603,211 12,292 1,150 13,442
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 9,368,967 1,797,397 607,184 6,964,386 9,368,967 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,810,958 0 0 0 0 2,896,024 580,330 334,604 3,810,958 0 0 0
99 GD-OR / AS 1,296,185 0 0 0 0 0 0 0 0 1,296,185 0 1,296,185
8 GD-AA 5,849,743 0 0 0 0 0 0 4,038,370 4,038,370 0 1,811,373 1,811,373
7 CD-AA 15,889,666 0 0 11,140,563 11,140,563 0 0 3,290,432 3,290,432 0 1,458,671 1,458,671
9 CD-WA / ID / AN 2,008,562 24,411 742,267 782,787 1,549,465 7,233 219,929 231,935 459,097 0 0 0
TOTAL ACCOUNT 38,224,081 1,821,808 1,349,451 18,887,736 22,058,995 2,903,257 800,259 7,895,341 11,598,857 1,296,185 3,270,044 4,566,229
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,227,098 398,866 2,211 2,826,021 3,227,098 0 0 0 0 0 0 0
99 GD-WA / ID / AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,523 0 0 0 0 0 0 160,522 160,522 0 72,001 72,001
7 CD-AA 1,254,753 0 0 879,733 879,733 0 0 259,834 259,834 0 115,186 115,186
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 4,938,208 398,866 2,211 3,705,754 4,106,831 110,331 0 515,273 625,604 18,586 187,187 205,773
396XXX Power Operated Equipment
99 ED-WA / ID / AN 25,432,530 12,577,381 7,583,364 5,271,785 25,432,530 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,206,717 0 0 0 0 2,580,162 805,966 820,589 4,206,717 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 370,527 370,527 0 0 109,437 109,437 0 48,514 48,514
9 CD-WA / ID / AN 1,366,842 250,008 316,561 487,854 1,054,423 74,076 93,795 144,548 312,419 0 0 0
TOTAL ACCOUNT 31,578,401 12,827,389 7,899,925 6,130,166 26,857,480 2,654,238 899,761 1,074,574 4,628,573 43,834 48,514 92,348
Page 2 of 3 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended January 31, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 42,235,509 12,518,454 6,558,326 23,158,729 42,235,509 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,051,652 0 0 0 0 757,804 287,726 6,122 1,051,652 0 0 0
99 GD-OR / AS 742,178 0 0 0 0 0 0 0 0 742,178 0 742,178
8 GD-AA 243,298 0 0 0 0 0 0 167,961 167,961 0 75,337 75,337
7 CD-AA 115,448,343 0 0 80,943,142 80,943,142 0 0 23,907,043 23,907,043 0 10,598,158 10,598,158
9 CD-WA/ ID / AN 16,977,088 10,360,832 269,958 2,465,845 13,096,635 3,069,851 79,987 730,615 3,880,453 0 0 0
TOTAL ACCOUNT 176,698,068 22,879,286 6,828,284 106,567,716 136,275,286 3,827,655 367,713 24,811,741 29,007,109 742,178 10,673,495 11,415,673
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 258,679 0 6,846 251,833 258,679 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 614 614 0 275 275
7 CD-AA 833,889 0 0 584,656 584,656 0 0 172,682 172,682 0 76,551 76,551
9 CD-WA/ ID / AN 13,290 0 3,524 6,728 10,252 0 1,044 1,994 3,038 0 0 0
TOTAL ACCOUNT 1,115,839 0 10,370 843,217 853,587 0 1,044 175,290 176,334 9,092 76,826 85,918
TOTAL GENERAL PLANT 670,486,120 87,341,835 39,800,961 347,566,229 474,709,025 51,900,274 7,740,992 88,956,677 148,597,943 12,250,163 34,928,989 47,179,152
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended January 31, 2024 Electric Copy
Ending Balance Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,150,827 319,716 0 11,831,111 12,150,827 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,362,714 4,362,714 0 0 1,288,554 1,288,554 0 571,225 571,225
9 CD-WA / ID / AN 194,058 0 0 149,702 149,702 0 0 44,356 44,356 0 0 0
TOTAL ACCOUNT 20,787,440 319,716 0 16,343,527 16,663,243 1,022,594 771,517 1,332,910 3,127,021 425,951 571,225 997,176
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 29,802,977 5,220,007 0 24,582,970 29,802,977 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 354,611 0 0 0 0 0 0 0 0 354,611 0 354,611
8 GD-AA 366,588 0 0 0 0 0 0 253,074 253,074 0 113,514 113,514
7 CD-AA 119,052,728 0 0 83,470,249 83,470,249 0 0 24,653,439 24,653,439 0 10,929,040 10,929,040
9 CD-WA / ID / AN 1,490,369 687,019 0 462,697 1,149,716 203,559 0 137,094 340,653 0 0 0
TOTAL ACCOUNT 151,067,273 5,907,026 0 108,515,916 114,422,942 203,559 0 25,043,607 25,247,166 354,611 11,042,554 11,397,165
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 5,970,314 0 0 5,970,314 5,970,314 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 1,137,798 0 0 0 0 0 0 785,479 785,479 0 352,319 352,319
7 CD-AA 35,760,007 0 0 25,072,056 25,072,056 0 0 7,405,182 7,405,182 0 3,282,769 3,282,769
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 42,868,119 0 0 31,042,370 31,042,370 0 0 8,190,661 8,190,661 0 3,635,088 3,635,088
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 68,822,259 68,822,259 0 0 20,327,067 20,327,067 0 9,011,130 9,011,130
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 68,822,259 68,822,259 0 0 20,327,067 20,327,067 0 9,011,130 9,011,130
Page 1 of 2 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended January 31, 2024 Electric Copy
Ending Balance Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,467,720 20,467,720 0 0 6,045,264 6,045,264 0 2,679,907 2,679,907
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,467,720 20,467,720 0 0 6,045,264 6,045,264 0 2,679,907 2,679,907
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,246 0 0 58,365 58,365 0 0 17,239 17,239 0 7,642 7,642
9 CD-WA / ID / AN 3,749,705 2,892,635 0 0 2,892,635 857,070 0 0 857,070 0 0 0
TOTAL ACCOUNT 5,612,478 4,672,162 0 58,365 4,730,527 857,070 0 17,239 874,309 0 7,642 7,642
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 389,805 0 0 389,805 389,805 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 22,274,208 0 0 15,616,893 15,616,893 0 0 4,612,543 4,612,543 0 2,044,772 2,044,772
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 22,664,013 0 0 16,006,698 16,006,698 0 0 4,612,543 4,612,543 0 2,044,772 2,044,772
TOTAL 378,165,999 1 10,898,904 0 269,070,184 279,969,088 1 2,083,223 771,517 65,569,291 68,424,031 1 780,562 28,992,318 29,772,880
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12E
For Twelve Months Ended January 31, 2024 Electric Copy
Ending Balance Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT - Common Plant (For Report APL)
7 282900 CD-AA (63,772,898) (44,712,454) (13,206,092) (5,854,352)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (639,769) (639,769) 0 0
7 282919 CD-AA (6,799,966) (4,767,592) (1,408,137) (624,237)
7 283750 CD-AA 32,205 22,580 6,669 2,956
Total (71,180,428) (50,097,235) (14,607,560) (6,475,633)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12E
For Twelve Months Ended January 31, 2024 Electric Copy
Ending Balance Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 6,858,503 6,858,503 0 0 0 0 6,858,503
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 104 104 0 0 0 0 104
7/4 154550 Supply Chain Average Cost Variance 0 0 (76) (76) 0 0 0 0 (76)
7/4 154560 Supply Chain Invoice Price Variance 0 0 24 24 0 0 0 0 24
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 133,661,380 59,152,688 0 192,814,068 104,050,841 44,873,305 29,610,539 14,279,383 0
TOTAL j 133,661,380 59,152,688 6,858,555 199,672,623 j 104,050,841 44,873,305 129,610,539 14,279,383 j 6,858,555
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 70.112% 20.708% 9.180% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 4:21 PM

RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-1A AVISTA UTILITIES
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 16,507,887 9,417,198 7,090,689
Adjustments
Adjusted Net Operating Income (Loss) 16,507,887 9,417,198 7,090,689
E-APL Electric Net Rate Base 3,348,585,731 2,250,822,628 1,097,763,103
RATE OF RETURN 0.493% 0.418% 0.646%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers 2-01-2024 thru 02-29-2024 417,318 271,324 145,994
2 Percent 100.000% 65.016% 34.984%
E-OPS Direct Distribution Operating Expense 2-01-2024 thru 02-29-2024 3,698,035 2,619,236 1,078,799
3 Percent 100.000% 70.828% 29.172%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 107,790,190 93,362,819 10,011,637 4,415,734
Direct O & M Accts 901 - 935 22,024,373 17,671,165 2,366,681 1,986,527
Direct O & M Accts 901 - 905 Utility 9 Only 5,750,511 4,121,480 1,629,031 0
Adjustments 0 0 0 0
Total 135,565,074 115,155,464 14,007,349 6,402,261
Percentage 100.000% 84.944% 10.333% 4.723%
Direct Labor Accts 500 - 894 69,599,392 51,951,449 12,829,660 4,818,283
Direct Labor Accts 901 - 935 25,229,673 18,645,658 2,841,271 3,742,744
Direct Labor Accts 901 - 905 Utility 9 Only 5,270,888 3,676,701 1,594,187 0
Total 100,099,953 74,273,808 17,265,118 8,561,027
Percentage 100.000% 74.200% 17.248% 8.552%
Number of Customers at 797,628 416,479 273,638 107,511
Percentage 100.000% 52.215% 34.306% 13.479%
Net Direct Plant 4,635,600,983 3,454,855,358 784,053,033 396,692,592
Percentage 100.000% 74.528% 16.914% 8.558%
Total Percentages 400.000% 285.888% 78.801% 35.311%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 5 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 13,730,176 0 9,527,830 4,202,346
Direct O & M Accts 901 - 935 3,580,140 0 1,946,392 1,633,748
Direct O & M Accts 901 - 905 Utility 9 Only 1,629,031 0 1,629,031 0
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 500 - 894 12,843,901 0 9,337,229 3,506,672
Direct Labor Accts 901 - 935 4,309,521 0 1,859,734 2,449,787
Direct Labor Accts 901 - 905 Utility 9 Only 1,594,187 0 1,594,187 0
Total 18,747,609 0 12,791,150 5,956,459
Percentage 100.000% 0.000% 68.228% 31.772%
Number of Customers at 381,149 0 273,638 107,511
Percentage 100.000% 0.000% 71.793% 28.207%
Net Direct Plant 1,165,275,737 0 770,125,934 395,149,803
Percentage 100.000% 0.000% 66.090% 33.910%
Total Percentages 400.000% 0.000% 275.296% 124.704%
8 Average (GD AA) 100.000% 0.000% 68.824% 31.176%
Page 3 of 5 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,371,957 93,362,819 10,009,138 0
Direct O & M Accts 901 - 935 20,151,245 17,671,165 2,480,080 0
Adjustments 0 0 0 0
Total 123,523,202 111,033,984 12,489,218 0
Percentage 100.000% 89.889% 10.111% 0.000%
Direct Labor Accts 500 - 894 64,605,148 51,951,449 12,653,699 0
Direct Labor Accts 901 - 935 22,075,590 18,645,658 3,429,932 0
Total 86,680,738 70,597,107 16,083,631 0
Percentage 100.000% 81.445% 18.555% 0.000%
Number of Customers at 690,117 416,479 273,638 0
Percentage 100.000% 60.349% 39.651% 0.000%
Net Direct Plant 4,186,966,091 3,416,840,157 770,125,934 0
Percentage 100.000% 81.607% 18.393% 0.000%
Total Percentages 400.000% 313.290% 86.710% 0.000%
9 Average (CD AN/ID/WA) 100.000% 78.323% 21.677% 0.000%
E-PLT Net Electric Distribution Plant-AMA 01-01-2024 thru 02-29-2024 1,629,218,866 1,122,068,749 507,150,117
10 Percent 100.000% 68.872% 31.128%
Book Depreciation 2-01-2024 thru 02-29-2024 12,836,677 8,728,286 4,108,391
11 Percent 100.000% 67.995% 32.005%
Page 4 of 5 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) -AMA 01-01-2024 thru 02-29-2024 3,727,781,790 2,492,157,062 1,235,624,728
12 Percent 100.000% 66.854% 33.146%
E-PLT Net Electric General Plant-AMA 01-01-2024 thru 02-29-2024 304,868,676 210,362,737 94,505,939
13 Percent 100.000% 69.001% 30.999%
Net Allocated Schedule M's -AMA 2-01-2024 thru 02-29-2024 -9,586,947 -6,424,522 -3,162,425
14 Percent 100.000% 67.013% 32.987%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 49,749,467 0 49,749,467 33,115,236 0 33,115,236 16,634,231 0 16,634,231
99 442200 Commercial - Firm & Int. 32,003,652 0 32,003,652 22,691,583 0 22,691,583 9,312,069 0 9,312,069
1 442300 Industrial 10,115,162 0 10,115,162 5,014,095 0 5,014,095 5,101,067 0 5,101,067
99 444000 Public Street & Highway Lighting 727,696 0 727,696 465,911 0 465,911 261,785 0 261,785
99 448000 Interdepartmental Revenue 182,473 0 182,473 153,649 0 153,649 28,824 0 28,824
99 499XXX Unbilled Revenue 6,863,748 0 6,863,748 4,561,473 0 4,561,473 2,302,275 0 2,302,275
TOTAL SALES TO ULTIMATE CUSTOMERS 85,914,702 0 85,914,702 56,879,001 0 56,879,001 29,035,701 0 29,035,701
1 447XXX Sales for Resale 0 26,636,517 26,636,517 0 17,175,226 17,175,226 0 9,461,291 9,461,291
TOTAL SALES OF ELECTRICITY 85,914,702 26,636,517 112,551,219 56,879,001 17,175,226 74,054,227 297035,701 9,461,291 38,496,992
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 13,371 0 13,371 47185 0 4,185 9,186 0 9,186
1 453000 Sales of Water & Water Power 0 51,833 51,833 0 33,422 33,422 0 18,411 18,411
1 454000 Rent from Electric Property 451,646 2,728 454,374 269,569 1,759 271,328 182,077 969 183,046
1 454100 Rent from Trnsmission Joint Use 3,942 0 3,942 1,375 0 1,375 2,567 0 2,567
1 456XXX Other Electric Revenues 1,112,754 3,806,514 4,919,268 129,148 2,454,440 2,325,292 1,241,902 1,352,074 2,593,976
TOTAL OTHER OPERATING REVENUE 1,581,713 3,861,075 5,4427788 1457981 2,489,621 2,635,602 1,435,732 1,371,454 2,807,186
TOTAL ELECTRIC REVENUE 87,496,415 30,497,592 117,994,007 57,024,982 19,664,847 76,689,829 307471,433 107832,745 41,304,178
Page 1 of 7 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 12,916 12,916 0 8,328 8,328 0 4,588 4,588
1 501 XXX Fuel 0 4,248,883 4,248,883 0 2,739,680 2,739,680 0 1,509,203 1,509,203
1 502000 Steam Expense 0 256,114 256,114 0 165,142 165,142 0 90,972 90,972
1 505000 Electric Expense 0 133,562 133,562 0 86,121 86,121 0 47,441 47,441
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 589,913 589,913 0 380,376 380,376 0 209,537 209,537
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense 67,568 0 67,568 0 0 0 67,568 0 67,568
MAINTENANCE
1 510000 Supervision & Engineering 0 33,458 33,458 0 21,574 21,574 0 11,884 11,884
1 511000 Structures 0 57,992 57,992 0 37,393 37,393 0 20,599 20,599
1 512000 Boiler Plant 0 558,250 558,250 0 359,960 359,960 0 198,290 198,290
1 513000 Electric Plant 0 76,518 76,518 0 49,339 49,339 0 27,179 27,179
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 258,147 258,147 0 166,453 166,453 0 91,694 91,694
TOTAL STEAM POWER GENERATION EXP 67,568 5,709,459 5,777,027 0 3,681,460 3,681,460 67,568 2,027,999 2,095,567
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 137,618 137,618 0 88,736 88,736 0 48,882 48,882
1 536000 Water for Power 0 98,088 98,088 0 63,247 63,247 0 34,841 34,841
1 537000 Hydraulic Expense 719,553 263,585 983,138 465,437 169,960 635,397 254,116 93,625 347,741
1 538000 Electric Expense 0 454,614 454,614 0 293,135 293,135 0 161,479 161,479
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 146,439 146,439 0 94,424 94,424 0 52,015 52,015
1 540000 Rent 0 132,601 132,601 0 85,501 85,501 0 47,100 47,100
1 540100 MT Trust Funds Land Settlement Rents 521,000 0 521,000 340,578 0 340,578 180,422 0 180,422
MAINTENANCE
1 541000 Supervision & Engineering 0 41,737 41,737 0 26,912 26,912 0 14,825 14,825
1 542000 Structures 0 13,617 13,617 0 8,780 8,780 0 4,837 4,837
1 543000 Reservoirs, Dams, & Waterways 0 40,410 40,410 0 26,056 26,056 0 14,354 14,354
1 544000 Electric Plant 0 172,894 172,894 0 111,482 111,482 0 61,412 61,412
1 545000 Miscellaneous Hydraulic Plant 0 38,994 38,994 0 25,143 25,143 0 13,851 13,851
TOTAL HYDRO POWER GENERATION EXP 1,240,553 1,540,597 2,781,150 806,015 993,376 1,799,391 434,538 547,221 981,759
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 48,068 48,068 0 30,994 30,994 0 17,074 17,074
1 547XXX Fuel 0 12,617,000 12,617,000 0 8,135,442 8,135,442 0 4,481,558 4,481,558
1 548000 Generation Expense 0 407,441 407,441 0 262,718 262,718 0 144,723 144,723
1 549XXX Miscellaneous Other Power Generation Op Exp 0 (24,865) (24,865) 0 (16,033) (16,033) 0 (8,832) (8,832)
1 550000 Rent 0 6,351 6,351 0 4,095 4,095 0 2,256 2,256
MAINTENANCE
1 551000 Supervision & Engineering 0 45,780 45,780 0 29,519 29,519 0 16,261 16,261
1 552000 Structures 0 6,260 6,260 0 4,036 4,036 0 2,224 2,224
1 553000 Generating & Electric Equipment 0 161,050 161,050 0 103,845 103,845 0 57,205 57,205
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 (80,321) (80,321) 0 (51,791) (51,791) 0 (28,530) (28,530)
TOTAL OTHER POWER GENERATION EXP 0 13,186,764 13,186,764 0 8,502,825 8,502,825 0 4,683,939 4,683,939
Page 2 of 7 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 1,456,457 15,714,466 17,170,923 0 10,132,689 10,132,689 1,456,457 5,581,777 7,038,234
1 556000 System Control & Load Dispatching 0 104,848 104,848 0 67,606 67,606 0 37,242 37,242
E-557 557XXX Other Expense 13,100,301 2,527,018 15,627,319 8,322,288 1,629,422 9,951,710 4,778,013 897,596 5,675,609
TOTAL OTHER POWER SUPPLY EXPENSE 14,556,758 18,346,332 32,903,090 8,322,288 11,829,717 20,152,005 6,234,470 6,516,615 12,751,085
TOTAL PRODUCTION OPERATING EXP 15,864,879 38,783,152 54,648,031 9,128,303 25,007,378 34,135,681 6,736,576 13,775,774 20,512,350
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 190,076 190,076 0 122,561 122,561 0 67,515 67,515
1 561000 Load Dispatching 0 258,337 258,337 0 166,576 166,576 0 91,761 91,761
1 562000 Station Expense 0 36,711 36,711 0 23,671 23,671 0 13,040 13,040
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 4,983 4,983 0 3,213 3,213 0 1,770 1,770
1 565XXX Transmission of Electricity by Others 0 1,735,977 1,735,977 0 1,119,358 1,119,358 0 616,619 616,619
1 566000 Miscellaneous Transmission Expense 0 329,206 329,206 0 212,272 212,272 0 116,934 116,934
1 567000 Rent 0 8,032 8,032 0 5,179 5,179 0 2,853 2,853
MAINTENANCE
1 568000 Supervision & Engineering 0 23,634 23,634 0 15,239 15,239 0 8,395 8,395
1 569000 Structures 0 39,611 39,611 0 25,541 25,541 0 14,070 14,070
1 570000 Station Equipment 0 48,629 48,629 0 31,356 31,356 0 17,273 17,273
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 206 55,627 55,833 0 35,868 35,868 206 19,759 19,965
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 355 2,700 3,055 1 355 1,741 2,096 1 0 959 959
TOTAL TRANSMISSION OPERATING EXP 561 2,733,523 2,734,084 355 1,762,575 1,762,930 206 970,948 971,154
Page 3 of 7 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 1,389,800 2,620,807 4,010,607 1,001,812 1,689,896 2,691,708 387,988 930,911 1,318,899
E-DEPX Depreciation Expense-Transmission 61,603 1,970,149 2,031,752 43,674 1,270,352 1,314,026 17,929 699,797 717,726
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 98,468 98,468 0 63,492 63,492 0 34,976 34,976
99 403027 Colstrip Plant Adjustment-Depreciation (231,338) 0 (231,338) (169,915) 0 (169,915) (61,423) 0 (61,423)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 16,667 16,667 0 10,747 10,747 0 5,920 5,920
99 407327 Colstrip Reg. Asset Amortization 150,385 0 150,385 89,694 0 89,694 60,691 0 60,691
1 407333 Amortization of CDA Settlement Costs 0 2,727 2,727 0 1,758 1,758 0 969 969
1 407334 Amortization of EIM Deferral 29,130 0 29,130 0 0 0 29,130 0 29,130
99 407360 Amortization of CS2 & COLSTRIP O&M 90,523 0 90,523 0 0 0 90,523 0 90,523
1 407382 Amortization of CDA Settlement - Allocated 0 73,674 73,674 0 47,505 47,505 0 26,169 26,169
99 407395 Optional Renewable Power Revenue Offset 33,858 0 33,858 24,764 0 24,764 9,094 0 9,094
99 407405 Amortization of Boulder Park Write Off - Idaho (9,357) 0 (9,357) 0 0 0 (9,357) 0 (9,357)
99 407427 Colstrip Regulatory Deferral (266,043) 0 (266,043) (122,834) 0 (122,834) (143,209) 0 (143,209)
99 407434 EIM Deferred O&M (22,694) 0 (22,694) 0 0 0 (22,694) 0 (22,694)
99 407450/40749'Amortization of BPA Residential Exchange Credit (1,427,808) 0 (1,427,808) (953,975) 0 (953,975) (473,833) 0 (473,833)
99 407451 Deferral CEIP (298,870) 0 (298,870) (298,870) 0 (298,870) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M 47,207 0 47,207 0 0 0 47,207 0 47,207
99 407494 Amortization of Schedule 98 REC Rev 5,815 0 5,815 5,815 0 5,815 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (701) (701) 0 (452) (452) 0 (249) (249)
E-OTX Taxes Other Than FIT--Prod & Trans 0 1,554,823 1,554,823 0 1,002,550 1,002,550 0 552,273 552,273
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 447,789 6,336,614 5,888,825 379,835 4,085,848 3,706,013 67,954 2,250,766 2,182,812
TOTAL PRODUCTION & TRANSMISSION EXPEN 15,417,651 47,853,289 63,270,940 8,748,823 30,855,801 39,604,624 6,668,828 16,997,488 23,666,316
Page 4 of 7 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 42,488 260,999 303,487 41,561 184,860 226,421 927 76,139 77,066
3 582000 Station Expense 70,890 (10,983) 59,907 46,611 (7,779) 38,832 24,279 (3,204) 21,075
3 583000 Overhead Line Expense 133,891 107,164 241,055 105,413 75,902 181,315 28,478 31,262 59,740
3 584000 Underground Line Expense 243,273 0 243,273 172,044 0 172,044 71,229 0 71,229
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense 6,644 0 6,644 6,644 0 6,644 0 0 0
3 586000 Meter Expense 185,651 1,656 187,307 138,849 1,173 140,022 46,802 483 47,285
3 587000 Customer Installations Expense 63,475 7,863 71,338 36,391 5,569 41,960 27,084 2,294 29,378
3 588000 Miscellaneous Distribution Expense 750,773 273,513 1,024,286 595,275 193,724 788,999 155,498 79,789 235,287
3 589000 Rent 0 24,795 24,795 0 17,562 17,562 0 7,233 7,233
MAINTENANCE:
3 590000 Supervision & Engineering 18,538 82,769 101,307 18,131 58,624 76,755 407 24,145 24,552
3 591000 Structures 35,209 251 35,460 25,385 178 25,563 9,824 73 9,897
3 592000 Station Equipment 32,425 5,272 37,697 22,695 3,734 26,429 9,730 1,538 11,268
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 1,898,271 32 1,898,303 1,226,860 23 1,226,883 671,411 9 671,420
3 594000 Underground Lines 85,663 0 85,663 73,408 0 73,408 12,255 0 12,255
3 595000 Line Transformers 31,975 0 31,975 21,300 0 21,300 10,675 0 10,675
3 596000 Street Light & Signal System Maintenance Exp 6,033 0 6,033 6,089 0 6,089 (56) 0 (56)
3 597000 Meters 6,342 0 6,342 5,914 0 5,914 428 0 428
3 598000 Miscellaneous Distribution Expense 86,496 20,968 107,464 76,667 14,851 91,518 9,829 6,117 15,946
TOTAL DISTRIBUTION OPERATING EXP 3,698,037 774,299 4,472,336 2,619,237 548,421 3,167,658 1,078,800 225,878 1,304,678
E-DEPX Depreciation Expense-Distribution 4,951,653 7,097 4,958,750 3,438,941 5,027 3,443,968 1,512,712 2,070 1,514,782
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 9,925 0 9,925 9,925 0 9,925 0 0 0
E-OTX Taxes Other Than FIT--Distribution 5,664,406 0 5,664,406 5,083,101 0 5,083,101 581,305 0 581,305
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 10,625,984 7,097 10,633,081 8,531,967 5,027 8,536,994 2,094,017 2,070 2,096,087
TOTAL DISTRIBUTION EXPENSES 14,324,021 781,396 15,105,417 11,151,204 553,448 11,704,652 3,172,817 227,948 3,400,765
Page 5 of 7 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 13,891 13,891 0 9,031 9,031 0 4,860 4,860
2 902000 Meter Reading Expenses 32,935 6,844 39,779 22,678 4,450 27,128 10,257 2,394 12,651
2 903XXX Customer Records & Collection Expenses 105,802 651,583 757,385 67,374 423,633 491,007 38,428 227,950 266,378
2 904000 Uncollectible Accounts 362,117 0 362,117 271,670 0 271,670 90,447 0 90,447
2 905000 Misc Customer Accounts 0 74,425 74,425 0 48,388 48,388 0 26,037 26,037
TOTAL CUSTOMER ACCOUNTS EXPENSES 500,854 746,743 1,247,597 361,722 485,502 847,224 139,132 261,241 400,373
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 3,298,627 18,520 3,317,147 2,929,464 12,041 2,941,505 369,163 6,479 375,642
2 909000 Advertising 140 24,406 24,546 215 15,868 16,083 (75) 8,538 8,463
2 910000 Misc Customer Service & Info Exp 0 1,212 1,212 0 788 788 0 424 424
TOTAL CUSTOMER SERVICE & INFO EXP 3,298,767 44,138 3,342,905 2,929,679 28,697 2,958,376 369,088 15,441 384,529
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses (17) 0 (17) (17) 0 (17) 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 17 0 17 17 0 17 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 164,916 2,805,684 2,970,600 69,295 1,927,589 1,996,884 95,621 878,095 973,716
4 921000 Office Supplies & Expenses 16 323,168 323,184 0 222,026 222,026 16 101,142 101,158
4 922000 Admin Exp Transferred--Credit 0 (8,652) (8,652) 0 (5,944) (5,944) 0 (2,708) (2,708)
4 923000 Outside Services Employed 218,909 1,057,414 1,276,323 211,350 726,475 937,825 7,559 330,939 338,498
4 924000 Property Insurance Premium 0 269,578 269,578 0 185,208 185,208 0 84,370 84,370
4 925XXX Injuries and Damages 960,536 703,227 1,663,763 643,367 483,138 1,126,505 317,169 220,089 537,258
4 926XXX Employee Pensions and Benefits 306,280 2,436,159 2,742,439 240,097 1,673,714 1,913,811 66,183 762,445 828,628
4 927000 Franchise Requirements 100 0 100 0 0 0 100 0 100
1 928000 Regulatory Commission Expenses 252,438 411,688 664,126 202,241 265,456 467,697 50,197 146,232 196,429
4 930000 Miscellaneous General Expenses 28,726 413,528 442,254 24,435 284,106 308,541 4,291 129,422 133,713
4 931000 Rents 0 79,614 79,614 0 54,697 54,697 0 24,917 24,917
4 935000 Maintenance of General Plant 212,728 1,030,198 1,242,926 1 142,234 707,777 850,011 1 70,494 322,421 392,915
TOTAL ADMIN & GEN OPERATING EXP 2,144,649 9,521,606 11,666,255 1,533,019 6,524,242 8,057,261 611,630 2,997,364 3,608,994
Page 6 of 7 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 317,227 1,518,343 1,835,570 235,438 1,043,147 1,278,585 81,789 475,196 556,985
E-AMTX Amortization Expense-General Plant - 303000 0 25,343 25,343 0 17,384 17,384 0 7,959 7,959
E-AMTX Amortization Expense-Miscellaneous IT Intangible 159,107 3,767,407 3,926,514 159,107 2,588,322 2,747,429 0 1,179,085 1,179,085
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 35,202 35,202 0 24,185 24,185 0 11,017 11,017
99 407229 Idaho Earnings Test Amortization (28,624) 0 (28,624) 0 0 0 (28,624) 0 (28,624)
99 407230 Tax Reform Amortization (5,538) 0 (5,538) 0 0 0 (5,538) 0 (5,538)
99 407306 Regulatory Debit - AMI Amortization 190,071 0 190,071 190,071 0 190,071 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 125,523 0 125,523 125,523 0 125,523 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 23,235 155,739 178,974 18,352 104,118 122,470 4,883 51,621 56,504
99 407314 Regulatory Debit - FISERVE Amortization 8,094 0 8,094 0 0 0 8,094 0 8,094
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 178,519 0 178,519 55,524 0 55,524 122,995 0 122,995
99 407344 Regulatory Credit - Amort - W F Resiliency 709,145 0 709,145 537,960 0 537,960 171,185 0 171,185
99 407347 Regulatory Credit - Deferral - COVID-19 (19,599) 0 (19,599) 0 0 0 (19,599) 0 (19,599)
99 407357 AMORT OF INTERVENOR FUND DEFER 10,121 0 10,121 10,121 0 10,121 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 8,425 0 8,425 8,425 0 8,425 0 0 0
99 407372 Amortization-Colstrip Community Fund 62,500 0 62,500 62,500 0 62,500 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral 0 0 0 0 0 0 0 0 0
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (109,984) 0 (109,984) (109,984) 0 (109,984) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral (40,265) 0 (40,265) (27,998) 0 (27,998) (12,267) 0 (12,267)
99 407452 Regulatory Credit - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N 310,672 0 310,672 150,660 0 150,660 160,012 0 160,012
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (879,267) 0 (879,267) (597,596) 0 (597,596) (281,671) 0 (281,671)
99 407493 Amortization-Remand Residual Balance (10,633) 0 (10,633) (10,633) 0 (10,633) 0 0 0
E-OTX Taxes Other Than FIT--A&G 111,132 566,975 678,107 84,708 389,529 474,237 26,424 177,446 203,870
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 1,119,861 6,069,009 7,188,870 892,178 4,166,685 5,058,863 227,683 1,902,324 2,130,007
TOTAL ADMIN & GENERAL EXPENSES 3,264,510 15,590,615 18,855,125 2,425,197 10,690,927 13,116,124 839,313 4,899,688 5,739,001
TOTAL EXPENSES BEFORE FIT 36,805,786 65,016,181 101,821,967 25,616,608 42,614,375 68,230,983 11,189,178 22,401,806 33,590,984
NET OPERATING INCOME (LOSS) BEFORE FIT 16,172,040 8,458,846 7,713,194
E-FIT FEDERAL INCOME TAX 3,549,079 2,043,026 1,506,053
E-FIT DEFERRED FEDERAL INCOME TAX (3,823,701) (2,961,900) (861,801)
E-FIT AMORTIZED ITC 61,225 39,478 21,747
ELECTRIC NET OPERATING INCOME (LOSS) 16,507,887 9,417,198 7,090,689
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers 100.000% 65.016% 34.984%
E-ALL 3 Direct Distribution Operating Expense 100.000% 70.828% 29.172%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 5:13 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-1A
For Month Ended February 29, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 18,438 89,752 108,190 17,138 57,872 75,010 1,300 31,880 33,180
1 456010 Other Electric Rev-Financial 0 (1,334,907) (1,334,907) 0 (860,748) (860,748) 0 (474,159) (474,159)
1 456015 Other Electric Rev-CT Fuel Sales 0 1,240,931 1,240,931 0 800,152 800,152 0 440,779 440,779
1 456016 Other Electric Rev-Resource Opt 0 311,542 311,542 0 200,882 200,882 0 110,660 110,660
1 456017 Other Electric Rev-Non Resource 0 10,063 10,063 0 6,489 6,489 0 3,574 3,574
1 456018 Other Electric Rev-Extraction 0 32,864 32,864 0 21,191 21,191 0 11,673 11,673
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (13,750) 145,363 131,613 0 93,730 93,730 (13,750) 51,633 37,883
1 456050 Other Electric Rev-Attachment Fees 55,992 265 56,257 42,679 171 42,850 13,313 94 13,407
1 456100 Transmission Revenue of Others 0 2,931,304 2,931,304 0 1,890,105 1,890,105 0 1,041,199 1,041,199
1 456120 Parallel Capacity Support Revenue 0 77,000 77,000 0 49,650 49,650 0 27,350 27,350
1 456130 Ancillary Services Revenue 0 26,059 26,059 0 16,803 16,803 0 9,256 9,256
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral (793,724) 0 (793,724) (1,160,572) 0 (1,160,572) 366,848 0 366,848
1 456329 Amortization Res Decoupling Deferral 2,394,744 0 2,394,744 1,722,904 0 1,722,904 671,840 0 671,840
1 456338 Non-res Decoupling Deferred Rev (820,457) 0 (820,457) (902,502) 0 (902,502) 82,045 0 82,045
1 456339 Amortization Non-res Decoupling 185,265 0 185,265 140,491 0 140,491 44,774 0 44,774
1 456380 Other Electric Revenue-Clearwater 70,300 0 70,300 0 0 0 70,300 0 70,300
1 456700 Other Electric Rev-Low Voltage 15,947 0 15,947 10,714 0 10,714 5,233 0 5,233
1 456705 Low Voltage B on A 0 148,294 148,294 0 95,620 95,620 0 52,674 52,674
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (13,489) (13,489) 0 (8,698) (8,698) 0 (4,791) (4,791)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 13,489 13,489 0 8,698 8,698 0 4,791 4,791
1 456730 Other Elec Rev-Intraco Thermal 0 127,982 127,982 0 82,523 82,523 0 45,459 45,459
TOTAL ACCOUNT 456 1,112,755 3,806,512 4,919,267 129,148 2,454,440 2,325,292 1,241,903 1,352,072 2,593,975
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-1A
For Month Ended February 29, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 15,060,873 15,060,873 0 9,711,251 9,711,251 0 5,349,622 5,349,622
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 66,057 66,057 0 42,594 42,594 0 23,463 23,463
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 1,456,457 0 1,456,457 0 0 0 1,456,457 0 1,456,457
1 555550 Non Monetary - Exchange Power 0 115,991 115,991 0 74,791 74,791 0 41,200 41,200
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 64,300 64,300 0 41,461 41,461 0 22,839 22,839
1 555710 Intercompany Purchase 0 26,059 26,059 0 16,803 16,803 0 9,256 9,256
1 555740 Purchased Power - EIM 0 381,186 381,186 0 245,789 245,789 0 135,397 135,397
TOTAL ACCOUNT 555 1,456,457 15,714,466 17,170,923 0 10,132,689 10,132,689 1,456,457 5,581,777 7,038,234
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-1A
For Month Ended February 29, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 5,330 544,229 549,559 5,330 350,919 356,249 0 193,310 193,310
1 557010 Other Power Supply Expense - Financial 0 1,863,528 1,863,528 0 1,201,603 1,201,603 0 661,925 661,925
1 557018 Merchandise Processing Fee 0 3,781 3,781 0 2,438 2,438 0 1,343 1,343
1 557150 Fuel - Economic Dispatch 0 (638,217) (638,217) 0 (411,522) (411,522) 0 (226,695) (226,695)
1 557160 Power Supply Expense - Miscellaneous 0 0 0 0 0 0 0 0 0
99 557161 Unbilled Add-Ons (256,603) 0 (256,603) (131,357) 0 (131,357) (125,246) 0 (125,246)
1 557165 Other Resource Costs-CAISO Charges 0 26,427 26,427 0 17,040 17,040 0 9,387 9,387
1 557167 Other Resource Costs-CA Carbon 0 0 0 0 0 0 0 0 0
1 557170 Broker Fees - Power 0 26,620 26,620 0 17,165 17,165 0 9,455 9,455
1 557171 REC Broker Fees 0 7,618 7,618 0 4,912 4,912 0 2,706 2,706
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 20,354 0 20,354 20,354 0 20,354 0 0 0
1 557200 Nez Perce 68,223 0 68,223 41,458 0 41,458 26,765 0 26,765
99 557280 Washington ERM Deferred 6,700,154 0 6,700,154 6,700,154 0 6,700,154 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 1,572,914 0 1,572,914 1,572,914 0 1,572,914 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 199,192 0 199,192 199,192 0 199,192 0 0 0
99 557324 Def Power Supply Exp-REC Amort (85,757) 0 (85,757) (85,757) 0 (85,757) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred 3,390,404 0 3,390,404 0 0 0 3,390,404 0 3,390,404
99 557390 Idaho PCA Amortization 1,486,090 0 1,486,090 0 0 0 1,486,090 0 1,486,090
1 557395 Optional Renewable Power Expense Offset 0 34 34 0 22 22 0 12 12
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 135,850 135,850 0 87,596 87,596 0 48,254 48,254
1 557711 Turbine Gas Bookout Offset 0 (135,850) (135,850) 0 (87,596) (87,596) 0 (48,254) (48,254)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 692,998 692,998 0 446,845 446,845 0 246,153 246,153
TOTAL ACCOUNT 557 13,100,301 2,527,018 15,627,319 8,322,288 1,629,422 9,951,710 4,778,013 897,596 5,675,609
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-1A
For Month Ended February 29, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 204,457 18,520 222,977 198,898 12,041 210,939 5,559 6,479 12,038
99 908600 Public Purpose Tariff Rider Expense Offset 3,352,245 0 3,352,245 2,951,798 0 2,951,798 400,447 0 400,447
99 908610 Limited Income Tax Refund Program 0 0 0 0 0 0 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization (258,075) 0 (258,075) (221,232) 0 (221,232) (36,843) 0 (36,843)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 3,298,627 18,520 3,317,147 2,929,464 12,041 2,941,505 369,163 6,479 375,642
ALLOCATION RATIOS:
E-ALL 2 Number of Customers 100.000% 65.016% 34.984%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.85% 55.85%
2 Cost of Debt 5.152% 5.158%
Total Weighted Cost 2.877% 2.881%
E-APL Net Rate Base 3,348,585,731 2,250,822,628 1,097,763,103
Interest Deduction for FIT Calculation 96,382,722 64,756,167 31,626,555
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 117,994,007 76,689,829 41,304,178
E-OPS Less: Operating & Maintenance Expense 78,111,191 50,929,113 27,182,078
E-OPS Less: Book Deprec/Amort and Reg Amortizations 15,813,440 10,741,982 5,071,458
E-OTX Less: Taxes Other than FIT 7,897,336 6,559,888 1,337,448
Net Operating Income Before FIT 16,172,040 8,458,846 7,713,194
E-INT Less: Monthly Interest Expense 8,031,893 5,396,347 2,635,546
E-OTX Less: ID ITC Deferred &Amortization (2,209) 0 (2,209)
E-SCM Plus: Schedule M Adjustments 8,762,437 6,666,197 2,096,240
Taxable Net Operating Income 16,900,375 9,728,696 7,171,679
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 3,549,079 2,043,026 1,506,053
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax 3,549,079 2,043,026 1,506,053
E-DTE Deferred FIT (2,535,089) (1,777,131) (757,958)
E-DTE Customer Tax Credit Amortization (1,288,612) (1,184,769) (103,843)
1 411400 Amortized Investment Tax Credit (61,225) (39,478) (21,747)
Total Net FIT/Deferred FIT (335,847) (958,352) 622,505
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 6,889,315 10,042,815 16,932,130 4,888,897 6,701,805 11,590,702 2,000,418 3,341,010 5,341,428
12 997001 Contributions In Aid of Construction 0 838,333 838,333 0 560,459 560,459 0 277,874 277,874
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
99 997004 Boulder Park Write Off (9,357) 0 (9,357) 0 0 0 (9,357) 0 (9,357)
12 997005 FAS106 Current Retiree Medical Accrual 0 (17,620) (17,620) 0 (11,780) (11,780) 0 (5,840) (5,840)
99 997007 Idaho PCA 4,853,801 0 4,853,801 0 0 0 4,853,801 0 4,853,801
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 26,340 26,340 0 17,609 17,609 0 8,731 8,731
99 997018 DSM Tariff Rider (1,031,090) 0 (1,031,090) (389,489) 0 (389,489) (641,601) 0 (641,601)
12 997020 FAS87 Current Pension Accrual 0 (213,129) (213,129) 0 (142,485) (142,485) 0 (70,644) (70,644)
12 997027 Uncollectibles 372,404 (147,690) 224,714 280,212 (98,737) 181,475 92,192 (48,953) 43,239
99 997031 Decoupling Mechanism (965,827) 0 (965,827) 199,680 0 199,680 (1,165,507) 0 (1,165,507)
12 997032 Interest Rate Swaps 0 363,535 363,535 0 243,038 243,038 0 120,497 120,497
99 997033 BPA Residential Exchange 10,298 0 10,298 11,261 0 11,261 (963) 0 (963)
99 997034 Montana Hydro Settlement 0 0 0 0 0 0 0 0 0
99 997035 Leases 0 5,981 5,981 0 4,109 4,109 0 1,872 1,872
99 997043 Washington Deferred Power Costs 8,293,422 0 8,293,422 8,293,422 0 8,293,422 0 0 0
12 997044 Non-Monetary Power Costs 0 115,992 115,992 0 77,545 77,545 0 38,447 38,447
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement 68,223 0 68,223 41,458 0 41,458 26,765 0 26,765
12 997048 AFUDC 0 (196,038) (196,038) 0 (131,059) (131,059) 0 (64,979) (64,979)
12 997049 Tax Depreciation 0 (15,166,590) (15,166,590) 0 (10,139,472) (10,139,472) 0 (5,027,118) (5,027,118)
99 997058 Colstrip Community Fund 62,500 0 62,500 62,500 0 62,500 0 0 0
12 997061 CDA Fund Settlement 0 33,334 33,334 0 22,285 22,285 0 11,049 11,049
12 997063 CDA Lake Settlement 0 73,674 73,674 0 49,254 49,254 0 24,420 24,420
99 997065 Amortization - Unbilled Revenue Add-Ins (382,379) 0 (382,379) (281,419) 0 (281,419) (100,960) 0 (100,960)
12 997072 CDA Fund Settlement-Prepayment 0 166,667 166,667 0 107,467 107,467 0 59,200 59,200
12 997080 Book Transportation Depreciation 0 782,384 782,384 0 523,055 523,055 0 259,329 259,329
12 997081 Deferred Compensation 0 37,841 37,841 0 25,298 25,298 0 12,543 12,543
4 997082 Meal Disallowances 0 43,295 43,295 0 29,745 29,745 0 13,550 13,550
12 997083 Paid Time Off 0 374,527 374,527 0 250,386 250,386 0 124,141 124,141
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 137,730 0 137,730 0 0 0 137,730 0 137,730
99 997095 WA REC Deferral 113,435 0 113,435 113,435 0 113,435 0 0 0
12 997096 CDA Settlement Costs 0 2,727 2,727 0 1,823 1,823 0 904 904
99 997098 Provision for Rate Refund (10,633) 0 (10,633) (10,633) 0 (10,633) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 0 0 0 0 0 0 0 0
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (5,250,000) (5,250,000) 0 (3,509,835) (3,509,835) 0 (1,740,165) (1,740,165)
99 997102 Amort Idaho Earnings Test (254229) (28,624) 0 (28,624) 0 0 0 (28,624) 0 (28,624)
99 997107 MDM System 315,594 0 315,594 315,594 0 315,594 0 0 0
99 997109 Tax Reform Amortization (5,538) 0 (5,538) 0 0 0 (5,538) 0 (5,538)
99 997110 FISERVE 8,094 (11,283) (3,189) 0 (7,543) (7,543) 8,094 (3,740) 4,354
12 997111 Capitalized Transportation 0 0 0 0 0 0 0 0 0
12 997114 AFUDC Debt CWIP 0 0 0 0 0 0 0 0 0
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (350,451) 0 (350,451) (205,313) 0 (205,313) (145,138) 0 (145,138)
Page 1 of 2 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 392,075 392,075 0 262,118 262,118 0 129,957 129,957
99 997120 Transportation Tax Disallowance 0 9,237 9,237 0 6,175 6,175 0 3,062 3,062
99 997122 Regulatory Fees (109,984) 0 (109,984) (109,984) 0 (109,984) 0 0 0
99 997123 EIM Deferred O&M 29,130 0 29,130 0 0 0 29,130 0 29,130
99 997125 COVID-19 (59,864) 0 (59,864) (27,998) 0 (27,998) (31,866) 0 (31,866)
99 997126 Prepaid Expenses 0 0 0 0 0 0 0 0 0
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (145,935) (145,935) 0 (97,563) (97,563) 0 (48,372) (48,372)
99 997129 Mixed Service Costs (IDD#5) 0 (2,025,001) (2,025,001) 0 (1,353,794) (1,353,794) 0 (671,207) (671,207)
99 997130 Wild Fire Resiliency Deferral 1,061,617 0 1,061,617 730,420 0 730,420 331,197 0 331,197
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits 0 0 0 0 0 0 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (298,870) 0 (298,870) (298,870) 0 (298,870) 0 0 0
99 997138 Intervenor Funding 10,524 0 10,524 10,524 0 10,524 0 0 0
99 997139 Pension Settlement 0 39,342 39,342 0 26,302 26,302 0 13,040 13,040
99 997140 Insurance Balancing (870,173) 0 (870,173) (588,502) 0 (588,502) (281,671) 0 (281,671)
99 997141 CCA 67,568 0 67,568 0 0 0 67,568 0 67,568
99 997143 Depreciation Rate Deferral 178,519 0 178,519 55,524 0 55,524 122,995 0 122,995
997145 Sec 174 Research Costs 0 238,240 238,240 0 159,273 159,273 0 78,967 78,967
TOTAL SCHEDULE M ADJUSTMENTS 18,349,384 (9,586,947) 8,762,437 13,090,719 (6,424,522) 6,666,197 5,258,665 (3,162,425) 2,096,240
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.854% 33.146%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 1,190,750 1,190,750 0 796,064 796,064 0 394,686 394,686
99 410100 Deferred Federal Income Tax Expense - Washingtc 47,556 0 47,556 47,556 0 47,556 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 8,731 0 8,731 0 0 0 8,731 0 8,731
410100 Total 38,825 1,190,750 1,229,575 47,556 796,064 843,620 (8,731) 394,686 385,955
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (1,497,652) (1,497,652) 0 (1,001,240) (1,001,240) 0 (496,412) (496,412)
99 411100 Deferred Federal Income Tax Expense - Washingtc (1,769,939) 0 (1,769,939) (1,769,939) 0 (1,769,939) 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 728,500 0 728,500 0 0 0 728,500 0 728,500
411100 Total (2,498,439) (1,497,652) (3,996,091) (1,769,939) (1,001,240) (2,771,179) (728,500) (496,412) (1,224,912)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 150,428 0 150,428 150,428 0 150,428 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 80,999 0 80,999 0 0 0 80,999 0 80,999
410193 Total 231,427 0 231 ,427 150,428 0 150,428 80,999 0 80,999
Total Deferred Federal Income Tax Expense 2,228,187 306,902 2,535,089 1,571,955 205,176 1,777,131 656,232 101,726 757,958
99 411193 Customer Tax Credit Amortization - Washington (1,184,769) 0 (1,184,769) (1,184,769) 0 (1,184,769) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 103,843 0 103,843 0 0 0 103,843 0 103,843
411193 Total 1,288,612 0 1,288,612 1,184,769 0 1,184,769 103,843 0 103,843
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.854% 33.146%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 5,337 5,337 0 3,441 3,441 0 1,896 1,896
1 408140 State Kwh Generation Tax 0 94,823 94,823 0 61,142 61,142 0 33,681 33,681
1 408150 R&P Property Tax--Production 0 1,070,172 1,070,172 0 690,047 690,047 0 380,125 380,125
1 408180 R&P Property Tax--Transmission 0 384,491 384,491 0 247,920 247,920 0 136,571 136,571
1 409100 State Income Tax--Montana & Oregon 0 0 0 0 0 0 0 0 0
TOTAL PRODUCTION & TRANSMISSION 0 1,554,823 1,554,823 0 1,002,550 1,002,550 0 552,273 552,273
DISTRIBUTION
99 408110 State Excise Tax 2,444,739 0 2,444,739 2,444,739 0 2,444,739 0 0 0
99 408120 Municipal Occupation & License Tax 2,532,010 0 2,532,010 2,108,590 0 2,108,590 423,420 0 423,420
99 408160 Miscellaneous State or Local Tax--WA & ID 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax--Distribution 689,866 0 689,866 529,772 0 529,772 160,094 0 160,094
99 409100 State Income Tax--Idaho 0 0 0 0 0 0 0 0 0
99 411410 State Income Tax--Idaho ITC Deferred 0 0 0 0 0 0 0 0 0
99 411420 State Income Tax--Idaho ITC Amortization 2,209 0 2,209) 0 0 0 2,209 0 2,209
TOTAL DISTRIBUTION 5,664,406 0 5,664,406 5,083,101 0 5,083,101 581 ,305 0 581,305
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 111,132 566,975 678,107 84,708 389,529 474,237 26,424 177,446 203,870
TOTAL A&G 111,132 566,975 678,107 841708 389,529 474,237 26,424 177,446 203,870
TOTAL TAXES OTHER THAN FIT 5,775,538 2,121,798 7,897,336 5,167,809 1,392,079 6,559,888 607,729 729,719 1,337,448
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,125,000 7,125,000 0 4,594,200 4,594,200 0 2,530,800 2,530,800
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 978,857 978,857 0 631,167 631,167 0 347,690 347,690
1 182381 CDA Settlement Past Storage 0 26,448,896 26,448,896 0 17,054,248 17,054,248 0 9,394,648 9,394,648
1 302000 Franchises & Consents 2,829,867 44,049,218 46,879,085 2,829,867 28,402,936 31,232,803 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,430,442 16,750,158 319,716 10,782,160 11,101,876 0 5,648,282 5,648,282
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 5,921,125 107,899,684 113,820,809 5,921,125 74,130,320 80,051,445 0 33,769,364 33,769,364
4 3031OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 32,010,436 32,010,436 0 21,992,130 21,992,130 0 10,018,306 10,018,306
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 70,157,241 70,157,241 0 48,200,129 48,200,129 0 21,957,112 21,957,112
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,864,744 20,864,744 0 14,334,705 14,334,705 0 6,530,039 6,530,039
4 303121 Misc Intangible Plant-AMI Software 4,716,371 59,497 4,775,868 4,716,371 40,876 4,757,247 0 18,621 18,621
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 16,401,020 16,401,020 0 11,267,993 11,267,993 0 5,133,027 5,133,027
TOTAL INTANGIBLE PLANT 13,787,079 352,238,364 366,025,443 13,787,079 238,088,455 251,875,534 0 114,149,909 114,149,909
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311 XXX Structures & Improvements 111,882,230 29,539,751 141,421,981 73,098,854 19,047,231 92,146,085 38,783,376 10,492,520 49,275,896
1 312000 Boiler Plant 146,608,078 78,567,588 225,175,666 93,300,216 50,660,381 143,960,597 53,307,862 27,907,207 81,215,069
1 313000 Generators 258,987 0 258,987 166,624 0 166,624 92,363 0 92,363
1 314000 Turbogenerator Units 39,664,460 18,659,818 58,324,278 25,926,864 12,031,851 37,958,715 13,737,596 6,627,967 20,365,563
1 315000 Accessory Electric Equipment 18,328,616 12,501,086 30,829,702 11,973,826 8,060,700 20,034,526 6,354,790 4,440,386 10,795,176
1 316000 Miscellaneous Power Plant Equipment 14,916,547 2,476,959 17,393,506 9,746,433 1,597,143 11,343,576 5,170,114 879,816 6,049,930
TOTAL STEAM PRODUCTION PLANT 331,658,918 145,602,784 477,261,702 214,212,817 93,884,675 308,097,492 117,446,101 51,718,109 169,164,210
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 68,410,838 68,410,838 0 44,111,308 44,111,308 0 24,299,530 24,299,530
1 331 XXX Structures & Improvements 0 117,211,974 117,211,974 0 75,578,281 75,578,281 0 41,633,693 41,633,693
1 332XXX Reservoirs, Dams, & Waterways 0 266,251,380 266,251,380 0 171,678,890 171,678,890 0 94,572,490 94,572,490
1 333000 Waterwheels, Turbines, & Generators 0 236,035,628 236,035,628 0 152,195,773 152,195,773 0 83,839,855 83,839,855
1 334000 Accessory Electric Equipment 0 86,489,112 86,489,112 0 55,768,179 55,768,179 0 30,720,933 30,720,933
1 335XXX Miscellaneous Power Plant Equipment 0 14,377,819 14,377,819 0 9,270,818 9,270,818 0 5,107,001 5,107,001
1 336000 Roads, Railroads, & Bridges 0 3,888,193 3,888,193 0 2,507,107 2,507,107 0 1,381 ,086 1,381,086
TOTAL HYDRAULIC PRODUCTION PLANT 0 792,664,944 792,664,944 0 511 ,110,356 511,110,356 0 281,554,588 281,554,588
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,627,899 17,627,899 0 11,366,469 11,366,469 0 6,261 ,430 6,261,430
1 342000 Fuel Holders, Producers, & Accessories 0 21,071,176 21,071,176 0 13,586,694 13,586,694 0 7,484,482 7,484,482
1 343000 Prime Movers 0 21,429,792 21,429,792 0 13,817,930 13,817,930 0 7,611 ,862 7,611,862
1 344000 Generators 0 240,123,820 240,123,820 0 154,831,839 154,831,839 0 85,291,981 85,291,981
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,568,786 26,568,786 0 17,131,553 17,131,553 0 9,437,233 9,437,233
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,626,732 1,626,732 0 1,048,917 1,048,917 0 577,815 577,815
TOTAL OTHER PRODUCTION PLANT 0 329,558,733 329,558,733 0 212,499,470 212,499,470 0 117,059,263 117,059,263
TOTAL PRODUCTION PLANT 331,658,918 1,267,826,461 1,599,485,379 214,212,817 817,494,501 1 ,031,707,318 117,446,101 450,331,960 567,778,061
Page 1 of 3 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,632,745 30,261,103 410,632 19,107,194 19,517,826 217,726 10,525,551 10,743,277
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 13,751 37,369,691 37,383,442 8,860 24,095,977 24,104,837 4,891 13,273,714 13,278,605
1 353XXX Station Equipment 12,908,576 375,361,528 388,270,104 8,437,620 242,033,113 250,470,733 4,470,956 133,328,415 137,799,371
1 354000 Towers & Fixtures 15,997,636 1,142,818 17,140,454 10,454,790 736,889 11,191,679 5,542,846 405,929 5,948,775
1 355000 Poles & Fixtures 5,418 382,695,978 382,701,396 3,541 246,762,367 246,765,908 1,877 135,933,611 135,935,488
1 356000 Overhead Conductors & Devices 12,536,691 178,384,341 190,921,032 8,192,603 115,022,223 123,214,826 4,344,088 63,362,118 67,706,206
1 357000 Underground Conduit 0 3,233,674 3,233,674 0 2,085,073 2,085,073 0 1,148,601 1,148,601
1 358000 Underground Conductors & Devices 0 6,711,211 6,711,211 0 4,327,389 4,327,389 0 2,383,822 2,383,822
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,169,264 1,017,061,290 1,059,230,554 27,559,564 655,801,120 683,360,684 14,609,700 361,260,170 375,869,870
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,893,560 0 11,893,560 10,364,365 0 10,364,365 1,529,195 0 1,529,195
99 360400 Land Easements 4,163,420 0 4,163,420 1,400,891 0 1,400,891 2,762,529 0 2,762,529
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 31,044,036 0 31,044,036 23,326,384 0 23,326,384 7,717,652 0 7,717,652
3 362000 Station Equipment 171,686,539 3,300,956 174,987,495 115,809,922 2,338,001 118,147,923 55,876,617 962,955 56,839,572
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 589,128,075 0 589,128,075 390,680,112 0 390,680,112 198,447,963 0 198,447,963
99 365000 Overhead Conductors & Devices 368,933,628 0 368,933,628 231,704,993 0 231,704,993 137,228,635 0 137,228,635
99 366000 Underground Conduit 177,348,630 0 177,348,630 118,141,079 0 118,141,079 59,207,551 0 59,207,551
99 367000 Underground Conductors & Devices 294,315,789 0 294,315,789 195,214,302 0 195,214,302 99,101,487 0 99,101,487
99 368000 Line Transformers 361,417,059 0 361,417,059 253,524,267 0 253,524,267 107,892,792 0 107,892,792
99 369XXX Services 227,266,896 0 227,266,896 146,807,474 0 146,807,474 80,459,422 0 80,459,422
99 371 XXX Installations on Customers' Premises 11,409,251 0 11,409,251 11,409,251 0 11,409,251 0 0 0
99 370XXX Meters 87,692,836 0 87,692,836 62,899,102 0 62,899,102 24,793,734 0 24,793,734
99 373XXX Street Light & Signal Systems 84,785,263 0 84,785,263 55,928,402 0 55,928,402 28,856,861 0 28,856,861
TOTAL DISTRIBUTION PLANT 27421,452,832 3,300,956 2,424,753,788 1,617,210,544 2,338,001 1 ,619,548,545 804,242,288 962,955 805,205,243
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,515,952 10,063,024 11,578,976 811,230 6,913,599 7,724,829 704,722 3,149,425 3,854,147
4 390XXX Structures & Improvements 28,044,357 113,047,040 141,091,397 18,222,863 77,666,708 95,889,571 9,821 ,494 35,380,332 45,201,826
4 391XXX Office Furniture & Equipment 2,475,108 49,621,966 52,097,074 2,459,572 34,091,779 36,551,351 15,536 15,530,187 15,545,723
4 392XXX Transportation Equipment 40,297,166 33,146,081 73,443,247 27,228,662 22,772,352 50,001,014 13,068,504 10,373,729 23,442,233
4 393000 Stores Equipment 888,003 4,334,607 5,222,610 705,213 2,978,005 3,683,218 182,790 1,356,602 1,539,392
4 394000 Tools, Shop & Garage Equipment 3,209,991 19,131,725 22,341,716 1,849,195 13,144,069 14,993,264 1,360,796 5,987,656 7,348,452
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 401,077 3,725,341 4,126,418 398,866 2,559,421 2,958,287 2,211 1,165,920 1,168,131
4 396XXX Power Operated Equipment 20,735,973 5,961,449 26,697,422 12,831,210 4,095,694 16,926,904 7,904,763 1,865,755 9,770,518
4 397XXX Communications Equipment 29,873,748 108,398,621 138,272,369 23,043,970 74,473,105 97,517,075 6,829,778 33,925,516 40,755,294
4 398000 Miscellaneous Equipment 10,423 854,661 865,084 0 587,178 587,178 10,423 267,483 277,906
TOTAL GENERAL PLANT 127,451,798 348,401,302 475,853,100 87,550,781 239,362,146 326,912,927 39,901,017 109,039,156 148,940,173
TOTAL PLANT IN SERVICE 2,936,519,891 2,988,828,373 5,925,348,264 1,960,320,785 1 ,953,084,223 3,913,405,008 976,199,106 1,035,744,150 2,011,943,256
Page 2 of 3 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (299,149,488) (82,450,599) (381,600,087) (198,549,391) (53,164,146) (251,713,537) (100,600,097) (29,286,453) (129,886,550)
E-ADEP Hydro Production Plant 0 (205,646,118) (205,646,118) 0 (132,600,617) (132,600,617) 0 (73,045,501) (73,045,501)
E-ADEP Other Production Plant 0 (181,274,449) (181,274,449) 0 (116,885,765) (116,885,765) 0 (64,388,684) (64,388,684)
E-ADEP Transmission Plant (28,198,495) (261,182,832) (289,381,327) (17,304,462) (168,410,690) (185,715,152) (10,894,033) (92,772,142) (103,666,175)
E-ADEP Distribution Plant (794,946,597) (588,325) (795,534,922) (497,063,097) (416,699) (497,479,796) (297,883,500) (171 ,626) (298,055,126)
E-ADEP General Plant 52,067,310 118,917,114 170,984,424 34,850,565 81,699,625 116,550,190 17,216,745 37,217,489 54,434,234
TOTAL ACCUMULATED DEPRECIATION 1,174,361,890 850,059,437 2,024,421,327 747,767,515 553,177,542 1 ,300,945,057 426,594,375 296,881,895 723,476,270
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,799,824) (19,799,824) 0 (12,766,926) (12,766,926) 0 (7,032,898) (7,032,898)
E-AAMT Distribution-Franchises/Misc Intangibles (590,080) 0 (590,080) (590,080) 0 (590,080) 0 0 0
E-AAMT General Plant - 303000 0 (4,055,192) (4,055,192) 0 (2,780,867) (2,780,867) 0 (1 ,274,325) (1,274,325)
E-AAMT Miscellaneous IT Intangible Plant -3031XX (6,401,963) (140,663,044) (147,065,007) (6,401,963) (96,639,731) (103,041,694) 0 (44,023,313) (44,023,313)
E-AAMT General Plant - 390200, 396200 0 1,635,041 1,635,041 0 1,123,322 1,123,322 0 511 ,719 511,719
TOTAL ACCUMULATED AMORTIZATION 6,992,043 166,153,101 173,145,144 6,992,043 113,310,846 120,302,889 0 521842,255 52,842,255
TOTAL ACCUMULATED DEPR/AMORT (1,181,353,933) (1,016,212,538) (2,197,566,471) (754,759,558) (666,488,388) (1 ,421,247,946) (426,594,375) (349,724,150) (776,318,525)
NET ELECTRIC UTILITY PLANT before ADFIT 1,755,165,958 1,972,615,835 3,727,781,793 1,205,561,227 1 ,286,595,835 2,492,157,062 549,604,731 686,020,000 1,235,624,731
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (544,211,970) (544,211,970) 0 (363,827,470) (363,827,470) 0 (180,384,500) (180,384,500)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (46,069,311) (46,069,311) 0 (31,650,999) (31,650,999) 0 (14,418,312) (14,418,312)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (4,860,072) (4,860,072) 0 (3,339,015) (3,339,015) 0 (1 ,521 ,057) (1,521,057)
4 ADFIT - Common Plant (283750 from C-DTX) 0 23,018 23,018 0 15,814 15,814 0 7,204 7,204
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,554,268) (5,554,268) 0 (3,581,392) (3,581,392) 0 (1 ,972,876) (1,972,876)
1 ADFIT - CDA Settlement Costs (283333) 0 (205,560) (205,560) 0 (132,545) (132,545) 0 (73,015) (73,015)
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 935,977 935,977 0 625,738 625,738 0 310,239 310,239
TOTAL ACCUMULATED DFIT 0 601,814,140 601,814,140 0 403,141,345 403,141,345 0 198,672,795 198,672,795
NET ELECTRIC UTILITY PLANT 1,755,165,958 1,370,801,695 3,125,967,653 1 1,205,561,227 883,454,490 2,089,015,717 549,604,731 487,347,205 1,036,951,936
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 70.828% 29.172%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.854% 33.146%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,755,165,958 1,370,801,695 3,125,967,653 ########### 883,454,490 2,089,015,717 549,604,731 487,347,205 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,183,467 44,257,392 52,440,859 6,188,241 30,406,156 36,594,397 1,995,226 13,851,236 15,846,462
4 Accumulated Amortization - AFUDC (182318) (1,622,129) (7,391,156) (9,013,285) (1,224,590) (5,077,946) (6,302,536) (397,539) (2,313,210) (2,710,749)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,342,691 0 2,342,691 0 0 0 2,342,691 0 2,342,691
99 ADFIT - Boulder Park Disallowed (190040) 54,035 0 54,035 0 0 0 54,035 0 54,035
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 14,372,347 0 14,372,347 14,372,347 0 14,372,347 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 21,763,185 0 21 ,763,185 21,763,185 0 21,763,185 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (7,588,461) 0 (7,588,461) (7,588,461) 0 (7,588,461) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 0 0 0 0 0 0 0 0 0
4 Customer Advances (252000) (4,561,498) 0 (4,561,498) (1,330,711) 0 (1,330,711) (3,230,787) 0 (3,230,787)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (12,120,186) 0 (12,120,186) (11,589,480) 0 (11,589,480) (530,706) 0 (530,706)
99 ADFIT-Customer Tax Credit (190393) 2,545,239 0 2,545,239 2,433,791 0 2,433,791 111,448 0 111,448
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (6,679,250) 0 (6,679,250) (3,823,077) 0 (3,823,077) (2,856,173) 0 (2,856,173)
99 Colstrip-Regulatory Asset (182327) 20,156,419 0 20,156,419 11,715,727 0 11,715,727 8,440,692 0 8,440,692
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) 38,884 0 38,884 311,531 0 311,531 (272,647) 0 (272,647)
99 Colstrip Reg Asset ADFIT (283376) (2,919,981) 0 (2,919,981) (2,019,879) 0 (2,019,879) (900,102) 0 (900,102)
99 Colstrip ARO (317000P) 17,139,710 0 17,139,710 11,200,804 0 11,200,804 5,938,906 0 5,938,906
99 Colstrip ARO A/D (317000A) (8,685,385) 0 (8,685,385) (6,207,670) 0 (6,207,670) (2,477,715) 0 (2,477,715)
99 Colstrip ARO Liability (230027) (15,352,355) 0 (15,352,355) (10,032,767) 0 (10,032,767) (5,319,588) 0 (5,319,588)
99 Colstrip ARO ADFIT (190376) 3,223,994 0 3,223,994 2,106,881 0 2,106,881 1,117,113 0 1,117,113
99 Colstrip ARO ADFIT (283377) (1,775,407) 0 (1 ,775,407) (1,048,557) 0 (1,048,557) (726,850) 0 (726,850)
99 Customer Deposits (235199) (9,980) 0 (9,980) (9,980) 0 (9,980) 0 0 0
C-WKC Working Capital 159,846,503 0 159,846,503 111,261,366 0 111 ,261,366 48,585,137 0 48,585,137
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 185,751,842 36,866,236 222,618,078 136,478,701 25,328,210 161 ,806,911 49,273,141 11,538,026 60,811,167
NET RATE BASE 1,940,917,800 1,407,667,931 3,348,585,731 ########### 908,782,700 2,250,822,628 598,877,872 498,885,231 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 285,039 285,039 285,039 285,039 183,793 183,793 101,246 101,246
Steam (ED-ID) 387,988 387,988 387,988 387,988 387,988 387,988
Steam (ED-WA; 1,001,812 1,001,812 1,001,812 1,001,812 1,001,812 1,001,812
1 Hydro (ED-AN) 1,492,550 1,492,550 1,492,550 1,492,550 962,396 962,396 530,154 530,154
1 Other (ED-AN) 843,218 843,218 843,218 843,218 543,707 543,707 299,511 299,511
Total Electric Production 4,010,607 4,010,607 1,389,800 2,620,807 4,010,607 1,001,812 1,689,896 2,691,708 387,988 930,911 1,318,899
Electric Transmission
1 ED-AN 1,970,149 1,970,149 1,970,149 1,970,149 1,270,352 1,270,352 699,797 699,797
ED-I D 17,929 17,929 17,929 17,929 17,929 17,929
ED-WA 43,674 43,674 43,674 43,674 43,674 43,674
Total Electric Transmissioi 2,031,752 2,031,752 61,603 1,970,149 2,031,752 43,674 1,270,352 1,314,026 17,929 699,797 717,726
Electric Distribution
3 E D-AN 7,097 7,097 7,097 7,097 5,027 5,027 2,070 2,070
ED-ID 1,512,712 1,512,712 1,512,712 1,512,712 1,512,712 1,512,712
ED-WA 3,438,941 3,438,941 3,438,941 3,438,941 3,438,941 3,438,941
Total Electric Distribution 4,958,750 4,958,750 4,951,653 7,097 4,958,750 3,438,941 5,027 3,443,968 1,512,712 2,070 1,514,782
Gas Underground Storage
G D-AN 64,384 64,384
GD-OR 11,216 11,216
Total Gas Underground Sti 75,600 64,384 11,216
Gas Distribution
GD-AN 4,408 4,408
G D-I D 563,369 563,369
GD-WA 1,449,080 1,449,080
G D-O R 967,665 967,665
Total Gas Distribution 2,984,522 2,016,857 967,665
General Plant
4 ED-AN 226,230 226,230 226,230 226,230 155,427 155,427 70,803 70,803
ED-ID 53,275 53,275 53,275 53,275 53,275 53,275
ED-WA 140,546 140,546 140,546 140,546 140,546 140,546
7,4 CD-AA 1,712,481 1,223,944 337,359 151,178 1,223,944 1,223,944 840,886 840,886 383,058 383,058
9,4 CD-AN 87,037 68,169 18,868 68,169 68,169 46,834 46,834 21,335 21,335
9 CD-ID 36,406 28,514 7,892 28,514 28,514 28,514 28,514
9 CD-WA 121,156 94,892 26,264 94,892 94,892 94,892 94,892
8 G D-AA 27,935 19,226 8,709
GD-AN 1,066 1,066
GD-I D 4,793 4,793
G D-WA 95,360 95,360
GD-OR 15,719 15,719
Total General Plant 2,522,004 1,835,570 510,828 175,606 317,227 1,518,343 1,835,570 235,438 1,043,147 1,278,585 81,789 475,196 556,985
Total Depreciation Expens 16,583,235 12,836,679 2,592,069 1,154,487 6,720,283 6,116,396 12,836,679 4,719,865 4,008,422 8,728,287 2,000,418 2,107,974 4,108,392
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Exper 70.828% 29.172%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 76,534 76,534 76,534 76,534 49,349 49,349 27,185 27,185
1 Misc Intangible Plt (303001 ED-AN 21,934 21,934 21,934 21,934 14,143 14,143 7,791 7,791
Total Production/Transmission 98,468 98,468 98,468 98,468 63,492 63,492 34,976 34,976
Distribution
Franchises (302000) ED-WA 9,436 9,436 9,436 9,436 9,436 9,436
Misc Intangible Plt (303001 ED-WA 489 489 489 489 489 489
Total Distribution 9,925 9,925 9,925 9,925 9,925 9,925
General Plant - 303000
7,4 CD-AA 34,570 24,708 6,810 3,052 24,708 24,708 16,975 16,975 7,733 7,733
9,1 CD-AN 811 635 176 635 635 409 409 226 226
GD-ID 1,233 1,233
GD-WA 2,072 2,072
GD-OR 551 551
Total General Plant - 303000 39,237 25,343 10,291 3,603 25,343 25,343 17,384 17,384 7,959 7,959
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 4,309,971 3,080,423 849,064 380,484 3,080,423 3,080,423 2,116,343 2,116,343 964,080 964,080
9,4 CD-AN 4,354 3,410 944 3,410 3,410 2,343 2,343 1,067 1,067
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 53,451 41,864 11,587 41,864 41,864 41,864 41,864 0
4 ED-AN 683,574 683,574 683,574 683,574 469,636 469,636 213,938 213,938
ED-ID 0 0 0 0 0 0
ED-WA 117,243 117,243 117,243 117,243 117,243 117,243
8 GD-AA 25,161 17,317 7,844
G D-AN 0 0
GD-OR 5,923 5,923
Total Miscellaneous IT Intangible Pit - 3031; 5,199,677 3,926,514 878,912 394,251 159,107 3,767,407 3,926,514 159,107 2,588,322 2,747,429 0 1,179,085 1,179,085
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 35,202 35,202 35,202 35,202 24,185 24,185 11,017 11,017
GD-OR 0 0
Total General Plant - 390200, 396200 35,202 35,202 0 0 35,202 35,202 24,185 24,185 11,017 11,017
Total Amortization Expense 5,382,509 4,095,452 889,203 397,854 169,032 3,926,420 4,095,452 169,032 2,693,383 2,862,415 0 1,233,037 1,233,037
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (82,450,599) (82,450,599) (82,450,599) (82,450,599) (53,164,146) (53,164,146) (29,286,453) (29,286,453)
Steam (ED-ID) (100,600,097) (100,600,097) (100,600,097) (100,600,097) (100,600,097) (100,600,097)
Steam (ED-WA (198,549,391) (198,549,391) (198,549,391) (198,549,391) (198,549,391) (198,549,391)
1 Hydro (ED-AN) (205,646,118) (205,646,118) (205,646,118) (205,646,118) (132,600,617) (132,600,617) (73,045,501) (73,045,501)
1 Other (ED-AN) 181,274,449 181,274,449 181,274,449 181,274,449 116,885,765 116,885,765 64,388,684 64,388,684
Total Electric Production (768,520,654) (768,520,654) (299,149,488) (469,371,166) (768,520,654) (198,549,391) (302,650,528) (501,199,919) (100,600,097) (166,720,638) (267,320,735)
Electric Transmission
1 ED-AN (261,182,832) (261,182,832) (261,182,832) (261,182,832) (168,410,690) (168,410,690) (92,772,142) (92,772,142)
ED-ID (10,894,033) (10,894,033) (10,894,033) (10,894,033) (10,894,033) (10,894,033)
ED-WA (17,304,462) (17,304,462) (17,304,462) (17,304,462) 17,304,462 (17,304,462)
Total Electric Transmissic (289,381,327) (289,381,327) (28,198,495) (261,182,832) (289,381,327) (17,304,462) (168,410,690) (185,715,152) (10,894,033) (92,772,142) (103,666,175)
Electric Distribution
3 ED-AN (588,325) (588,325) (588,325) (588,325) (416,699) (416,699) (171,626) (171,626)
ED-ID (297,883,500) (297,883,500) (297,883,500) (297,883,500) (297,883,500) (297,883,500)
ED-WA (497,063,097) 497,063,097 497,063,097) (497,063,097) 497,063,097 (497,063,097)
Total Electric Distribution (795,534,922) (795,534,922) (794,946,597) (588,325) (795,534,922) (497,063,097) (416,699) (497,479,796) (297,883,500) (171,626) (298,055,126)
Gas Underground Storage
GD-AN (20,076,896) (20,076,896)
GD-OR (1,790,332) 1,790,332
Total Gas Underground S1 (21,867,228) (20,076,896) (1,790,332)
Gas Distribution
GD-AN (2,087,546) (2,087,546)
GD-ID (108,742,239) (108,742,239)
GD-WA (204,171,258) (204,171,258)
GD-OR 150,865,131 150,865,131
Total Gas Distribution (465,866,174) (315,001,043) (150,865,131)
General Plant
4 ED-AN (37,175,251) (37,175,251) (37,175,251) (37,175,251) (25,540,513) (25,540,513) (11,634,738) (11,634,738)
ED-ID (13,826,691) (13,826,691) (13,826,691) (13,826,691) (13,826,691) (13,826,691)
ED-WA (27,602,040) (27,602,040) (27,602,040) (27,602,040) (27,602,040) (27,602,040)
7,4 CD-AA (104,353,233) (74,583,343) (20,557,587) (9,212,303) (74,583,343) (74,583,343) (51,240,994) (51,240,994) (23,342,349) (23,342,349)
9,4 CD-AN (9,139,859) (7,158,520) (1,981,339) (7,158,520) (7,158,520) (4,918,118) (4,918,118) (2,240,402) (2,240,402)
9 CD-ID (4,328,355) (3,390,054) (938,301) (3,390,054) (3,390,054) (3,390,054 , 5
9 CD-WA (9,254,775) (7,248,525) (2,006,250) (7,248,525) (7,248,525) (7,248,525) (7,248,525)
8 GD-AA (2,873,981) (1,977,989) (895,992)
GD-AN (4,037,864) (4,037,864)
GD-ID (2,495,277) (2,495,277)
GD-WA (13,804,185) (13,804,185)
GD-OR 5,988,283 5,988,283
Total General Plant (234,879,794) (170,984,424) (47,798,792) (16,096,578) (52,067,310) (118,917,114) (170,984,424) (34,850,565) (81,699,625) (116,550,190) (17,216,745) (37,217,489) (54,434,234)
Total Accumulated Depr (2,576,050,099) (2,024,421,327) (382,876,731) (168,752,041) (1,174,361,890) (850,059,437) (2,024,421,327) (747,767,515) (553,177,542) (1,300,945,057) (426,594,375) (296,881,895) (723,476,270)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Expense 70.828% 29.172%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,684,954) (16,684,954) (16,684,954) (16,684,954) (10,758,458) (10,758,458) (5,926,496) (5,926,496)
1 Misc Intangible Plt (3030 ED-AN 3,114,870 3,114,870 3,114,870 3,114,870 2,008,468 2,008,468 1,106,402 1,106,402
Total Production/Transmission (19,799,824) (19,799,824) (19,799,824) (19,799,824) (12,766,926) (12,766,926) (7,032,898) (7,032,898)
Distribution
Franchises (302000) ED-WA (517,343) (517,343) (517,343) (517,343) (517,343) (517,343)
Misc Intangible Plt (3030 ED-WA (72,737) (72,737) (72,737) (72,737) (72,737) (72,737)
Total Distribution (590,080) (590,080) (590,080) (590,080) (590,080) (590,080)
General Plant - 303000
7,4 CD-AA (5,502,476) (3,932,729) (1,083,988) (485,759) (3,932,729) (3,932,729) (2,701,903) (2,701,903) (1,230,826) (1,230,826)
9,1 CD-AN (156,359) (122,463) (33,896) (122,463) (122,463) (78,964) (78,964) (43,499) (43,499)
GD-ID (176,693) (176,693)
GD-WA (343,571) (343,571)
GD-OR (136,434) (136,434)
Total General Plant - 303000 (6,315,533) (4,055,192) (1,638,148) (622,193) (4,055,192) (4,055,192) (2,780,867) (2,780,867) (1,274,325) (1,274,325)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (172,890,995) (123,568,651) (34,059,527) (15,262,817) (123,568,651) (123,568,651) (84,895,370) (84,895,370) (38,673,281) (38,673,281)
9,4 CD-AN (347,792) (272,397) (75,395) (272,397) (272,397) (187,145) (187,145) (85,252) (85,252)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,702,564) (2,899,922) (802,642) (2,899,922) (2,899,922) (2,899,922) (2,899,922) 0 0
4 ED-AN (16,821,996) (16,821,996) (16,821,996) (16,821,996) (11,557,216) (11 ,557,216) (5,264,780) (5,264,780)
ED-ID 0 0 0 0 0 0
ED-WA (3,502,041) (3,502,041) (3,502,041) (3,502,041) (3,502,041) (3,502,041)
8 GD-AA (277,793) (191,188) (86,605)
GD-AN 0 0
GD-OR 92,191 92,191
Total Misc IT Intangible Plant - 3031XX (197,635,372) (147,065,007) (35,128,752) (15,441,613) (6,401,963) (140,663,044) (147,065,007) (6,401,963) (96,639,731) (103,041,694) 0 (44,023,313) (44,023,313)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,635,041) (1,635,041) (1,635,041) (1,635,041) (1,123,322) (1 ,123,322) (511,719) (511,719)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,635,041) (1,635,041) 0 0 0 (1,635,041) (1,635,041) 0 (1,123,322) (1,123,322) 0 (511,719) (511,719)
Total Accumulated Amortization (225,975,850) (173,145,144) (36,766,900) (16,063,806) (6,992,043) (166,153,101) (173,145,144) (6,992,043) (113,310,846) (120,302,889) 0 (52,842,255) (52,842,255)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31 .297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:14 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,083,006 122,220 362,279 598,507 1,083,006 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,135,089 0 0 8,673,191 8,673,191 0 0 2,390,612 2,390,612 0 1,071,286 1,071,286
9 CD-WA / ID / AN 2,327,290 689,010 342,443 791,326 1,822,779 190,705 94,782 219,024 504,511 0 0 0
TOTAL ACCOUNT 19,461,919 811,230 704,722 10,063,024 11,578,976 3,261,722 94,782 2,609,636 5,966,140 845,517 1,071,286 1,916,803
390XXX Structures & Improvements
99 ED-WA / ID / AN 21,050,880 8,516,429 3,393,819 9,140,632 21,050,880 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,458,044 0 0 0 0 0 0 0 0 4,458,044 0 4,458,044
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 132,340,010 0 0 94,586,052 94,586,052 0 0 26,070,982 26,070,982 0 11,682,976 11,682,976
9 CD-WA / ID / AN 32,499,765 9,706,434 6,427,675 9,320,357 25,454,466 2,686,551 1,779,055 2,579,693 7,045,299 0 0 0
TOTAL ACCOUNT 215,399,299 18,222,863 9,821,494 113,047,041 141,091,398 27,737,151 1,779,055 28,650,675 58,166,881 4,458,044 11,682,976 16,141,020
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,986,100 1,692,750 7,798 2,285,552 3,986,100 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 GD-AA 170,667 0 0 0 0 0 0 117,460 117,460 0 53,207 53,207
7 CD-AA 65,950,796 0 0 47,136,353 47,136,353 0 0 12,992,307 12,992,307 0 5,822,136 5,822,136
9 CD-WA / ID / AN 1,244,378 766,822 7,739 200,061 974,622 212,241 2,142 55,373 269,756 0 0 0
TOTAL ACCOUNT 71,597,173 2,459,572 15,537 49,621,966 52,097,075 445,364 2,142 13,165,140 13,612,646 12,109 5,875,343 5,887,452
392XXX Transportation Equipment
99 ED-WA / ID / AN 62,335,743 25,640,899 12,288,788 24,406,056 62,335,743 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,175,665 0 0 0 0 10,038,423 3,363,301 2,773,941 16,175,665 0 0 0
99 GD-OR / AS 4,812,326 0 0 0 0 0 0 0 0 4,812,326 0 4,812,326
8 GD-AA 97,187 0 0 0 0 0 0 66,888 66,888 0 30,299 30,299
7 CD-AA 7,561,981 0 0 5,404,699 5,404,699 0 0 1,489,710 1,489,710 0 667,572 667,572
9 CD-WA / ID / AN 7,281,228 1,587,763 779,715 3,335,325 5,702,803 439462 215,810 923,153 1,578,425 0 0 0
TOTAL ACCOUNT 98,264,130 27,228,662 13,068,503 33,146,080 73,443,245 10,477,885 3,579,111 5,253,692 19,310,688 4,812,326 697,871 5,510,197
Page 1 of 3 Print Date-Time: 5/13/2024 5:15 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 12,292 0 0 0 0 0 0 0 0 12,292 0 12,292
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,950 8,950 0 0 2,467 2,467 0 1,106 1,106
9 CD-WA / ID / AN 6,053,059 646,347 182,790 3,911,740 4,740,877 178,896 50,593 1,082,693 1,312,182 0 0 0
TOTAL ACCOUNT 6,773,010 705,213 182,790 4,334,607 5,222,610 401,249 50,593 1,085,160 1,537,002 12,292 1,106 13,398
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 9,406,903 1,822,471 607,184 6,977,248 9,406,903 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,810,958 0 0 0 0 2,896,024 580,330 334,604 3,810,958 0 0 0
99 GD-OR / AS 1,296,185 0 0 0 0 0 0 0 0 1,296,185 0 1,296,185
8 GD-AA 5,849,743 0 0 0 0 0 0 4,026,027 4,026,027 0 1,823,716 1,823,716
7 CD-AA 15,893,954 0 0 11,359,727 11,359,727 0 0 3,131,109 3,131,109 0 1,403,118 1,403,118
9 CD-WA / ID / AN 2,011,037 26,723 753,611 794,751 1,575,085 7,396 208,585 219,971 435,952 0 0 0
TOTAL ACCOUNT 38,268,780 1,849,194 1,360,795 19,131,726 22,341,715 2,903,420 788,915 7,711,711 11,404,046 1,296,185 3,226,834 4,523,019
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,229,621 398,866 2,211 2,828,544 3,229,621 0 0 0 0 0 0 0
99 GD-WA / ID / AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,522 0 0 0 0 0 0 160,031 160,031 0 72,491 72,491
7 CD-AA 1,254,753 0 0 896,797 896,797 0 0 247,186 247,186 0 110,770 110,770
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 4,940,730 398,866 2,211 3,725,341 4,126,418 110,331 0 502,134 612,465 18,586 183,261 201,847
396XXX Power Operated Equipment
99 ED-WA / ID / AN 25,249,170 12,577,381 7,583,364 5,088,425 25,249,170 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,206,717 0 0 0 0 2,580,162 805,966 820,589 4,206,717 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 377,714 377,714 0 0 104,110 104,110 0 46,654 46,654
9 CD-WA / ID / AN 1,366,842 253,829 321,399 495,310 1,070,538 70,255 88,957 137,092 296,304 0 0 0
TOTAL ACCOUNT 31,395,041 12,831,210 7,904,763 5,961,449 26,697,422 2,650,417 894,923 1,061,791 4,607,131 43,834 46,654 90,488
Page 2 of 3 Print Date-Time: 5/13/2024 5:15 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 41,998,462 12,480,188 6,555,694 22,962,580 41,998,462 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,054,032 0 0 0 0 760,184 287,726 6,122 1,054,032 0 0 0
99 GD-OR / AS 730,705 0 0 0 0 0 0 0 0 730,705 0 730,705
8 GD-AA 243,298 0 0 0 0 0 0 167,447 167,447 0 75,851 75,851
7 CD-AA 116,031,240 0 0 82,929,848 82,929,848 0 0 22,858,154 22,858,154 0 10,243,238 10,243,238
9 CD-WA/ ID / AN 17,037,433 10,563,782 274,084 2,506,193 13,344,059 2,923,848 75,861 693,665 3,693,374 0 0 0
TOTAL ACCOUNT 177,095,170 23,043,970 6,829,778 108,398,621 138,272,369 3,684,032 363,587 23,725,388 27,773,007 730,705 10,319,089 11,049,794
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 258,679 0 6,846 251,833 258,679 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 612 612 0 277 277
7 CD-AA 833,889 0 0 595,997 595,997 0 0 164,276 164,276 0 73,616 73,616
9 CD-WA/ ID / AN 13,289 0 3,577 6,831 10,408 0 990 1,891 2,881 0 0 0
TOTAL ACCOUNT 1,115,838 0 10,423 854,661 865,084 0 990 166,779 167,769 9,092 73,893 82,985
TOTAL GENERAL PLANT 664,427,877 87,550,780 39,901,016 348,401,303 475,853,099 51,671,571 7,554,098 83,932,106 143,157,775 12,238,690 33,178,313 45,417,003
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:15 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,150,827 319,716 0 11,831,111 12,150,827 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,447,340 4,447,340 0 0 1,225,831 1,225,831 0 549,322 549,322
9 CD-WA / ID / AN 194,058 0 0 151,990 151,990 0 0 42,068 42,068 0 0 0
TOTAL ACCOUNT 20,787,440 319,716 0 16,430,441 16,750,157 1,022,594 771,517 1,267,899 3,062,010 425,951 549,322 975,273
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 29,805,517 5,223,606 0 24,581,911 29,805,517 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 354,611 0 0 0 0 0 0 0 0 354,611 0 354,611
8 GD-AA 366,587 0 0 0 0 0 0 252,300 252,300 0 114,287 114,287
7 CD-AA 116,102,222 0 0 82,980,580 82,980,580 0 0 22,872,138 22,872,138 0 10,249,504 10,249,504
9 CD-WA / ID / AN 1,321,099 697,518 0 337,193 1,034,711 193,060 0 93,328 286,388 0 0 0
TOTAL ACCOUNT 147,950,036 5,921,124 0 107,899,684 113,820,808 193,060 0 23,217,766 23,410,826 354,611 10,363,791 10,718,402
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 5,991,012 0 0 5,991,012 5,991,012 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 1,137,883 0 0 0 0 0 0 783,137 783,137 0 354,746 354,746
7 CD-AA 36,405,058 0 0 26,019,423 26,019,423 0 0 7,171,796 7,171,796 0 3,213,839 3,213,839
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 43,533,953 0 0 32,010,435 32,010,435 0 0 7,954,933 7,954,933 0 3,568,585 3,568,585
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
Page 1 of 2 Print Date-Time: 5/13/2024 5:15 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,245 0 0 59,497 59,497 0 0 16,399 16,399 0 7,349 7,349
9 CD-WA / ID / AN 3,749,705 2,936,844 0 0 2,936,844 812,861 0 0 812,861 0 0 0
TOTAL ACCOUNT 5,612,477 4,716,371 0 59,497 4,775,868 812,861 0 16,399 829,260 0 7,349 7,349
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 389,805 0 0 389,805 389,805 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 22,402,081 0 0 16,011,215 16,011,215 0 0 4,413,210 4,413,210 0 1,977,656 1,977,656
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 22,791,886 0 0 16,401,020 16,401,020 0 0 4,413,210 4,413,210 0 1,977,656 1,977,656
TOTAL 375,842,468 1 10,957,211 0 271,636,390 282,593,601 1 2,028,515 771,517 61,958,817 64,758,849 1 780,562 27,709,456 28,490,018
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:15 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-1A
For Month Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT - Common Plant (For Report APL)
7 282900 CD-AA (63,549,033) (45,419,765) (12,519,159) (5,610,109)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (649,547) (649,547) 0 0
7 282919 CD-AA (6,799,966) (4,860,072) (1,339,593) (600,301)
7 283750 CD-AA 32,205 23,018 6,344 2,843
Total (70,966,341) (50,906,366) (13,852,408) (6,207,567)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:15 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-1A
For Month Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 6,674,175 6,674,175 0 0 0 0 6,674,175
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 100 100 0 0 0 0 100
7/4 154550 Supply Chain Average Cost Variance 0 0 (78) (78) 0 0 0 0 (78)
7/4 154560 Supply Chain Invoice Price Variance 0 0 12 12 0 0 0 0 12
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 138,358,717 61,821,492 0 200,180,209 111,261,366 48,585,137 27,097,351 13,236,355 0
TOTAL j 138,358,717 61,821,492 6,674,209 206,854,418 j 111,261,366 48,585,137 127,097,351 13,236,355 j 6,674,209
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 71.472% 19.700% 8.828% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 5:15 PM

RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-12A AVISTA UTILITIES
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 218,811,404 148,843,316 69,968,088
Adjustments
Adjusted Net Operating Income (Loss) 218,811,404 148,843,316 69,968,088
E-APL Electric Net Rate Base 3,257,614,793 2,186,156,545 1,071,458,248
RATE OF RETURN 6.717% 6.808% 6.530%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers -AMA 03-01-2023 thru 02-29-2024 412,136 267,981 144,155
2 Percent 100.000% 65.022% 34.978%
E-OPS Direct Distribution Operating Expense 03-01-2023 thru 02-29-2024 46,052,499 31,921,751 14,130,748
3 Percent 100.000% 69.316% 30.684%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 107,790,190 93,362,819 10,011,637 4,415,734
Direct O & M Accts 901 - 935 22,024,373 17,671,165 2,366,681 1,986,527
Direct O & M Accts 901 - 905 Utility 9 Only 5,750,511 4,121,480 1,629,031 0
Adjustments 0 0 0 0
Total 135,565,074 115,155,464 14,007,349 6,402,261
Percentage 100.000% 84.944% 10.333% 4.723%
Direct Labor Accts 500 - 894 69,599,392 51,951,449 12,829,660 4,818,283
Direct Labor Accts 901 - 935 25,229,673 18,645,658 2,841,271 3,742,744
Direct Labor Accts 901 - 905 Utility 9 Only 5,270,888 3,676,701 1,594,187 0
Total 100,099,953 74,273,808 17,265,118 8,561,027
Percentage 100.000% 74.200% 17.248% 8.552%
Number of Customers at 797,628 416,479 273,638 107,511
Percentage 100.000% 52.215% 34.306% 13.479%
Net Direct Plant 4,635,600,983 3,454,855,358 784,053,033 396,692,592
Percentage 100.000% 74.528% 16.914% 8.558%
Total Percentages 400.000% 285.888% 78.801% 35.311%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 5 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 13,730,176 0 9,527,830 4,202,346
Direct O & M Accts 901 - 935 3,580,140 0 1,946,392 1,633,748
Direct O & M Accts 901 - 905 Utility 9 Only 1,629,031 0 1,629,031 0
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 500 - 894 12,843,901 0 9,337,229 3,506,672
Direct Labor Accts 901 - 935 4,309,521 0 1,859,734 2,449,787
Direct Labor Accts 901 - 905 Utility 9 Only 1,594,187 0 1,594,187 0
Total 18,747,609 0 12,791,150 5,956,459
Percentage 100.000% 0.000% 68.228% 31.772%
Number of Customers at 381,149 0 273,638 107,511
Percentage 100.000% 0.000% 71.793% 28.207%
Net Direct Plant 1,165,275,737 0 770,125,934 395,149,803
Percentage 100.000% 0.000% 66.090% 33.910%
Total Percentages 400.000% 0.000% 275.296% 124.704%
8 Average (GD AA) 100.000% 0.000% 68.824% 31.176%
Page 3 of 5 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,371,957 93,362,819 10,009,138 0
Direct O & M Accts 901 - 935 20,151,245 17,671,165 2,480,080 0
Adjustments 0 0 0 0
Total 123,523,202 111,033,984 12,489,218 0
Percentage 100.000% 89.889% 10.111% 0.000%
Direct Labor Accts 500 - 894 64,605,148 51,951,449 12,653,699 0
Direct Labor Accts 901 - 935 22,075,590 18,645,658 3,429,932 0
Total 86,680,738 70,597,107 16,083,631 0
Percentage 100.000% 81.445% 18.555% 0.000%
Number of Customers at 690,117 416,479 273,638 0
Percentage 100.000% 60.349% 39.651% 0.000%
Net Direct Plant 4,186,966,091 3,416,840,157 770,125,934 0
Percentage 100.000% 81.607% 18.393% 0.000%
Total Percentages 400.000% 313.290% 86.710% 0.000%
9 Average (CD AN/ID/WA) 100.000% 78.323% 21.677% 0.000%
E-PLT Net Electric Distribution Plant-AMA 02-01-2023 thru 02-29-2024 1,575,285,099 1,083,684,977 491,600,122
10 Percent 100.000% 68.793% 31.207%
Book Depreciation 03-01-2023 thru 02-29-2024 153,090,705 102,420,416 50,670,289
11 Percent 100.000% 66.902% 33.098%
Page 4 of 5 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) -AMA 02-01-2023 thru 02-29-2024 3,664,339,677 2,448,412,809 1,215,926,868
12 Percent 100.000% 66.817% 33.183%
E-PLT Net Electric General Plant-AMA 02-01-2023 thru 02-29-2024 298,501,954 206,227,240 92,274,714
13 Percent 100.000% 69.087% 30.913%
Net Allocated Schedule M's -AMA 03-01-2023 thru 02-29-2024 -158,972,396 -106,740,104 -52,232,292
14 Percent 100.000% 67.144% 32.856%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 443,926,293 0 443,926,293 297,806,829 0 297,806,829 146,119,464 0 146,119,464
99 442200 Commercial - Firm & Int. 354,808,417 0 354,808,417 257,533,640 0 257,533,640 97,274,777 0 97,274,777
1 442300 Industrial 122,083,871 0 122,083,871 66,444,068 0 66,444,068 55,639,803 0 55,639,803
99 444000 Public Street & Highway Lighting 8,267,434 0 8,267,434 5,295,639 0 5,295,639 2,971,795 0 2,971,795
99 448000 Interdepartmental Revenue 1,649,049 0 1,649,049 1,387,816 0 1,387,816 261,233 0 261,233
99 499XXX Unbilled Revenue 858,514 0 858,514 1,225,571 0 1,225,571 367,057 0 367,057
TOTAL SALES TO ULTIMATE CUSTOMERS 929,876,550 0 929,876,550 627,242,421 0 627,242,421 302,634,129 0 302,634,129
1 447XXX Sales for Resale 0 282,835,286 282,835,286 0 182,372,192 182,372,192 0 100,463,094 100,463,094
TOTAL SALES OF ELECTRICITY 929,876,550 282,835,286 1,212,711,836 627,242,421 182,372,192 809,614,613 3027634,129 100,463,094 403,097,223
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 132,879 0 1327879 46,665 0 46,665 86,214 0 86,214
1 453000 Sales of Water & Water Power 0 721,496 7217496 0 465,221 465,221 0 256,275 256,275
1 454000 Rent from Electric Property 7,574,138 194,623 7,7687761 4,268,340 125,493 4,393,833 37305,798 69,130 3,374,928
1 454100 Rent from Trnsmission Joint Use 50,593 0 50,593 19,128 0 19,128 31,465 0 31,465
1 456XXX Other Electric Revenues 9,808,198 54,977,629 64,785,827 7,795,316 35,449,575 43,244,891 2,012,882 19,528,054 21,540,936
TOTAL OTHER OPERATING REVENUE 17,565,808 55,893,748 73,459,556 12,129,449 36,040,289 48,169,738 5,436,359 19,853,459 25,289,818
TOTAL ELECTRIC REVENUE 947,442,358 338,7297034 1,286,171,392 639,371,870 218,412,481 8577784,351 308,070,488 120,316,553 428,387,041
Page 1 of 7 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 174,584 174,584 0 112,572 112,572 0 62,012 62,012
1 501XXX Fuel 0 46,819,408 46,819,408 0 30,189,154 30,189,154 0 16,630,254 16,630,254
1 502000 Steam Expense 0 4,164,772 4,164,772 0 2,685,445 2,685,445 0 1,479,327 1,479,327
1 505000 Electric Expense 0 825,901 825,901 0 532,541 532,541 0 293,360 293,360
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 6,567,353 6,567,353 0 4,234,629 4,234,629 0 2,332,724 2,332,724
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense 832,192 0 832,192 0 0 0 832,192 0 832,192
MAINTENANCE
1 510000 Supervision & Engineering 0 392,472 392,472 0 253,066 253,066 0 139,406 139,406
1 511000 Structures 0 879,175 879,175 0 566,892 566,892 0 312,283 312,283
1 512000 Boiler Plant 0 6,915,133 6,915,133 0 4,458,878 4,458,878 0 2,456,255 2,456,255
1 513000 Electric Plant 0 860,315 860,315 0 554,731 554,731 0 305,584 305,584
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 1,465,444 1,465,444 0 944,918 944,918 0 520,526 520,526
TOTAL STEAM POWER GENERATION EXP 832,192 69,064,557 69,896,749 0 44,532,826 44,532,826 832,192 24,531,731 25,363,923
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 2,515,785 2,515,785 0 1,622,178 1,622,178 0 893,607 893,607
1 536000 Water for Power 0 1,180,484 1,180,484 0 761,176 761,176 0 419,308 419,308
1 537000 Hydraulic Expense 6,501,769 3,416,536 9,918,305 4,260,305 2,202,982 6,463,287 2,241,464 1,213,554 3,455,018
1 538000 Electric Expense 0 6,500,456 6,500,456 0 4,191,494 4,191,494 0 2,308,962 2,308,962
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 2,200,563 2,200,563 0 1,418,923 1,418,923 0 781,640 781,640
1 540000 Rent 0 1,692,426 1,692,426 0 1,091,276 1,091,276 0 601,150 601,150
1 540100 MT Trust Funds Land Settlement Rents 5,942,500 0 5,942,500 3,836,824 0 3,836,824 2,105,676 0 2,105,676
MAINTENANCE
1 541000 Supervision & Engineering 0 632,073 632,073 0 407,561 407,561 0 224,512 224,512
1 542000 Structures 0 458,547 458,547 0 295,671 295,671 0 162,876 162,876
1 543000 Reservoirs, Dams, & Waterways 0 494,410 494,410 0 318,796 318,796 0 175,614 175,614
1 544000 Electric Plant 0 3,009,605 3,009,605 0 1,940,593 1,940,593 0 1,069,012 1,069,012
1 545000 Miscellaneous Hydraulic Plant 0 602,621 602,621 0 388,570 388,570 0 214,051 214,051
TOTAL HYDRO POWER GENERATION EXP 12,444,269 22,703,506 35,147,775 8,097,129 14,639,220 22,736,349 4,347,140 8,064,286 12,411,426
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 938,199 938,199 0 604,951 604,951 0 333,248 333,248
1 547XXX Fuel 0 143,496,514 143,496,514 0 92,526,552 92,526,552 0 50,969,962 50,969,962
1 548000 Generation Expense 0 4,224,119 4,224,119 0 2,723,712 2,723,712 0 1,500,407 1,500,407
1 549XXX Miscellaneous Other Power Generation Op Exp 0 1,002,590 1,002,590 0 646,470 646,470 0 356,120 356,120
1 550000 Rent 0 103,105 103,105 0 66,482 66,482 0 36,623 36,623
MAINTENANCE
1 551000 Supervision & Engineering 0 745,098 745,098 0 480,439 480,439 0 264,659 264,659
1 552000 Structures 0 132,207 132,207 0 85,247 85,247 0 46,960 46,960
1 553000 Generating & Electric Equipment 0 1,925,392 1,925,392 0 1,241,493 1,241,493 0 683,899 683,899
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 1,077,218 1,077,218 1 0 694,590 694,590 0 382,628 382,628
TOTAL OTHER POWER GENERATION EXP 0 153,644,442 153,644,442 0 99,069,936 99,069,936 0 54,574,506 54,574,506
Page 2 of 7 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 11,151,323 238,999,388 250,150,711 0 154,106,805 154,106,805 11,151,323 84,892,583 96,043,906
1 556000 System Control & Load Dispatching 0 839,522 839,522 0 541,324 541,324 0 298,198 298,198
E-557 557XXX Other Expense 9,387,035 40,870,077 50,257,112 3,750,916 26,353,026 22,602,110 13,137,951 14,517,051 27,655,002
TOTAL OTHER POWER SUPPLY EXPENSE 20,538,358 280,708,987 301,247,345 3,750,916) 181,001,155 177,250,239 24,289,274 99,707,832 123,997,106
TOTAL PRODUCTION OPERATING EXP 33,814,819 526,121,492 559,936,311 4,346,213 339,243,137 343,589,350 29,468,606 186,878,355 216,346,961
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 2,184,637 2,184,637 0 1,408,654 1,408,654 0 775,983 775,983
1 561000 Load Dispatching 0 2,946,309 2,946,309 0 1,899,780 1,899,780 0 1,046,529 1,046,529
1 562000 Station Expense 0 407,128 407,128 0 262,516 262,516 0 144,612 144,612
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 328,181 328,181 0 211,611 211,611 0 116,570 116,570
1 565XXX Transmission of Electricity by Others 0 19,109,932 19,109,932 0 12,322,084 12,322,084 0 6,787,848 6,787,848
1 566000 Miscellaneous Transmission Expense 0 3,898,463 3,898,463 0 2,513,729 2,513,729 0 1,384,734 1,384,734
1 567000 Rent 0 95,938 95,938 0 61,861 61,861 0 34,077 34,077
MAINTENANCE
1 568000 Supervision & Engineering 1,461 351,770 353,231 0 226,821 226,821 1,461 124,949 126,410
1 569000 Structures 27,179 525,014 552,193 0 338,529 338,529 27,179 186,485 213,664
1 570000 Station Equipment 0 1,076,187 1,076,187 0 693,925 693,925 0 382,262 382,262
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 5,963 1,923,376 1,929,339 1,005 1,240,193 1,241,198 4,958 683,183 688,141
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 4,770 67,761 72,531 1 4,770 43,692 48,462 1 0 24,069 24,069
TOTAL TRANSMISSION OPERATING EXP 39,373 32,914,696 32,954,069 5,775 21,223,395 21,229,170 33,598 11,691,301 11,724,899
Page 3 of 7 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 15,714,661 31,834,865 47,549,526 11,296,584 20,527,121 31,823,705 4,418,077 11,307,744 15,725,821
E-DEPX Depreciation Expense-Transmission 783,637 20,935,136 21,718,773 522,448 13,498,976 14,021,424 261,189 7,436,160 7,697,349
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 1,181,607 1,181,607 0 761,900 761,900 0 419,707 419,707
99 403027 Colstrip Plant Adjustment-Depreciation (2,776,051) 0 (2,776,051) (2,038,974) 0 (2,038,974) (737,077) 0 (737,077)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 200,000 200,000 0 128,960 128,960 0 71,040 71,040
99 407327 Colstrip Reg. Asset Amortization 1,928,943 0 1,928,943 1,076,325 0 1,076,325 852,618 0 852,618
1 407333 Amortization of CDA Settlement Costs 0 32,719 32,719 0 21,097 21,097 0 11,622 11,622
1 407334 Amortization of EIM Deferral 174,780 0 174,780 0 0 0 174,780 0 174,780
99 407360 Amortization of CS2 & COLSTRIP O&M 1,019,256 0 1,019,256 0 0 0 1,019,256 0 1,019,256
1 407382 Amortization of CDA Settlement - Allocated 0 884,085 884,085 0 570,058 570,058 0 314,027 314,027
99 407395 Optional Renewable Power Revenue Offset 361,943 0 361,943 285,737 0 285,737 76,206 0 76,206
99 407405 Amortization of Boulder Park Write Off - Idaho (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
99 407427 Colstrip Regulatory Deferral (2,954,371) 0 (2,954,371) (1,474,013) 0 (1,474,013) (1,480,358) 0 (1,480,358)
99 407434 EIM Deferred O&M (516,113) 0 (516,113) 0 0 0 (516,113) 0 (516,113)
99 407450/40749'Amortization of BPA Residential Exchange Credit (15,757,701) 0 (15,757,701) (10,636,882) 0 (10,636,882) (5,120,819) 0 (5,120,819)
99 407451 Deferral CEIP (1,410,225) 0 (1,410,225) (1,410,225) 0 (1,410,225) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M (1,480,733) 0 (1,480,733) 0 0 0 (1,480,733) 0 (1,480,733)
99 407494 Amortization of Schedule 98 REC Rev 124,205 0 124,205 124,205 0 124,205 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (8,415) (8,415) 0 (5,426) (5,426) 0 (2,989) (2,989)
E-OTX Taxes Other Than FIT--Prod & Trans 0 16,979,609 16,979,609 0 10,948,452 10,948,452 0 6,031,157 6,031,157
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 4,900,049 72,039,606 67,139,557 2,254,795 46,451,138 44,196,343 2,645,254 25,588,468 22,943,214
TOTAL PRODUCTION & TRANSMISSION EXPEN 28,954,143 631,075,794 660,029,937 2,097,193 406,917,670 409,014,863 26,856,950 224,158,124 251,015,074
Page 4 of 7 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 662,836 2,999,273 3,662,109 538,648 2,078,976 2,617,624 124,188 920,297 1,044,485
3 582000 Station Expense 822,790 122,814 945,604 558,014 85,130 643,144 264,776 37,684 302,460
3 583000 Overhead Line Expense 1,907,048 1,181,610 3,088,658 1,217,153 819,045 2,036,198 689,895 362,565 1,052,460
3 584000 Underground Line Expense 2,676,115 0 2,676,115 1,621,970 0 1,621,970 1,054,145 0 1,054,145
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense 14,127 0 14,127 13,905 0 13,905 222 0 222
3 586000 Meter Expense 2,132,329 28,956 2,161,285 1,768,026 20,071 1,788,097 364,303 8,885 373,188
3 587000 Customer Installations Expense 698,779 86,036 784,815 431,161 59,637 490,798 267,618 26,399 294,017
3 588000 Miscellaneous Distribution Expense 5,568,549 3,931,809 9,500,358 4,287,677 2,725,373 7,013,050 1,280,872 1,206,436 2,487,308
3 589000 Rent 0 256,181 256,181 0 177,574 177,574 0 78,607 78,607
MAINTENANCE:
3 590000 Supervision & Engineering 301,590 1,089,548 1,391,138 208,587 755,231 963,818 93,003 334,317 427,320
3 591000 Structures 405,426 12,936 418,362 266,862 8,967 275,829 138,564 3,969 142,533
3 592000 Station Equipment 588,389 49,066 637,455 355,790 34,011 389,801 232,599 15,055 247,654
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 28,479,175 688 28,479,863 19,273,258 477 19,273,735 9,205,917 211 9,206,128
3 594000 Underground Lines 897,930 0 897,930 660,476 0 660,476 237,454 0 237,454
3 595000 Line Transformers 344,665 0 344,665 261,155 0 261,155 83,510 0 83,510
3 596000 Street Light & Signal System Maintenance Exp 91,665 0 91,665 83,437 0 83,437 8,228 0 8,228
3 597000 Meters 60,435 0 60,435 54,175 0 54,175 6,260 0 6,260
3 598000 Miscellaneous Distribution Expense 400,651 319,919 720,570 321,457 221,755 543,212 79,194 98,164 177,358
TOTAL DISTRIBUTION OPERATING EXP 46,052,499 10,078,836 56,131,335 31,921,751 6,986,247 38,907,998 14,130,748 3,092,589 17,223,337
E-DEPX Depreciation Expense-Distribution 60,521,043 86,632 60,607,675 40,268,849 60,050 40,328,899 20,252,194 26,582 20,278,776
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 116,264 0 116,264 116,264 0 116,264 0 0 0
E-OTX Taxes Other Than FIT--Distribution 56,512,469 0 56,512,469 50,990,394 0 50,990,394 5,522,075 0 5,522,075
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 117,149,776 86,632 117,236,408 91,375,507 60,050 91,435,557 25,774,269 26,582 25,800,851
TOTAL DISTRIBUTION EXPENSES 163,202,275 10,165,468 173,367,743 123,297,258 7,046,297 130,343,555 39,905,017 3,119,171 43,024,188
Page 5 of 7 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 135,600 135,600 0 88,170 88,170 0 47,430 47,430
2 902000 Meter Reading Expenses 530,616 129,267 659,883 357,219 84,052 441,271 173,397 45,215 218,612
2 903XXX Customer Records & Collection Expenses 950,230 7,669,593 8,619,823 521,506 4,986,923 5,508,429 428,724 2,682,670 3,111,394
2 904000 Uncollectible Accounts 5,565,406 85,300 5,650,706 4,842,622 55,464 4,898,086 722,784 29,836 752,620
2 905000 Misc Customer Accounts 0 353,065 353,065 0 229,570 229,570 0 123,495 123,495
TOTAL CUSTOMER ACCOUNTS EXPENSES 7,046,252 8,372,825 15,419,077 5,721,347 5,444,179 11,165,526 1,324,905 2,928,646 4,253,551
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 33,254,448 252,152 33,506,600 27,239,191 163,954 27,403,145 6,015,257 88,198 6,103,455
2 909000 Advertising 131,931 735,179 867,110 115,741 478,028 593,769 16,190 257,151 273,341
2 910000 Misc Customer Service & Info Exp 0 105,420 105,420 0 68,546 68,546 0 36,874 36,874
TOTAL CUSTOMER SERVICE & INFO EXP 33,386,379 1,092,751 34,479,130 27,354,932 710,528 28,065,460 6,031,447 382,223 6,413,670
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 42,715 0 42,715 42,715 0 42,715 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 42,715 0 42,715 42,715 0 42,715 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 1,582,965 31,708,224 33,291,189 697,896 21,784,501 22,482,397 885,069 9,923,723 10,808,792
4 921000 Office Supplies & Expenses 1,005 3,819,340 3,820,345 217 2,624,001 2,624,218 788 1,195,339 1,196,127
4 922000 Admin Exp Transferred--Credit 0 (116,184) (116,184) 0 (79,822) (79,822) 0 (36,362) (36,362)
4 923000 Outside Services Employed 1,812,539 13,352,548 15,165,087 1,780,290 9,173,601 10,953,891 32,249 4,178,947 4,211,196
4 924000 Property Insurance Premium 0 2,863,387 2,863,387 0 1,967,233 1,967,233 0 896,154 896,154
4 925XXX Injuries and Damages 4,976,169 7,264,559 12,240,728 3,322,304 4,990,970 8,313,274 1,653,865 2,273,589 3,927,454
4 926XXX Employee Pensions and Benefits 3,520,728 25,909,489 29,430,217 2,579,332 17,800,596 20,379,928 941,396 8,108,893 9,050,289
4 927000 Franchise Requirements 1,200 0 1,200 0 0 0 1,200 0 1,200
1 928000 Regulatory Commission Expenses 3,755,258 4,737,190 8,492,448 2,938,657 3,054,540 5,993,197 816,601 1,682,650 2,499,251
4 930000 Miscellaneous General Expenses 180,187 5,617,503 5,797,690 157,527 3,859,393 4,016,920 22,660 1,758,110 1,780,770
4 931000 Rents 7,700 954,046 961,746 0 655,458 655,458 7,700 298,588 306,288
4 935000 Maintenance of General Plant 1,927,885 12,737,195 14,665,080 1 1,397,584 8,750,835 10,148,419 1 530,301 3,986,360 4,516,661
TOTAL ADMIN & GEN OPERATING EXP 17,765,636 108,847,297 126,612,933 12,873,807 74,581,306 87,455,113 4,891,829 34,265,991 39,157,820
Page 6 of 7 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 3,846,177 19,368,552 23,214,729 2,939,610 13,306,776 16,246,386 906,567 6,061,776 6,968,343
E-AMTX Amortization Expense-General Plant - 303000 0 304,109 304,109 0 208,610 208,610 0 95,499 95,499
E-AMTX Amortization Expense-Miscellaneous IT Intangible 3,159,980 42,881,428 46,041,408 3,159,980 29,460,827 32,620,807 0 13,420,601 13,420,601
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 422,431 422,431 0 290,223 290,223 0 132,208 132,208
99 407229 Idaho Earnings Test Amortization (171,743) 0 (171,743) 0 0 0 (171,743) 0 (171,743)
99 407230 Tax Reform Amortization (33,227) 0 (33,227) 0 0 0 (33,227) 0 (33,227)
99 407306 Regulatory Debit - AMI Amortization 2,280,858 0 2,280,858 2,280,858 0 2,280,858 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 1,506,272 0 1,506,272 1,506,272 0 1,506,272 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 320,960 1,814,516 2,135,476 260,390 1,212,405 1,472,795 60,570 602,111 662,681
99 407314 Regulatory Debit - FISERVE Amortization 77,798 0 77,798 0 0 0 77,798 0 77,798
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 357,039 0 357,039 111,049 0 111,049 245,990 0 245,990
99 407344 Regulatory Credit - Amort - W F Resiliency 7,166,799 0 7,166,799 6,139,689 0 6,139,689 1,027,110 0 1,027,110
99 407347 Regulatory Credit - Deferral - COVID-19 (128,498) 0 (128,498) 0 0 0 (128,498) 0 (128,498)
99 407357 AMORT OF INTERVENOR FUND DEFER 68,176 0 68,176 68,176 0 68,176 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 28,286 0 28,286 28,286 0 28,286 0 0 0
99 407372 Amortization-Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (424,336) 0 (424,336) 0 0 0 (424,336) 0 (424,336)
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (1,247,911) 0 (1,247,911) (1,247,911) 0 (1,247,911) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral (2,385,255) 0 (2,385,255) (2,372,988) 0 (2,372,988) (12,267) 0 (12,267)
99 407452 Regulatory Credit - Intervenor Funding (111,712) 0 (111,712) (111,712) 0 (111,712) 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N (10,520,185) 0 (10,520,185) (8,009,758) 0 (8,009,758) (2,510,427) 0 (2,510,427)
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (2,006,741) 0 (2,006,741) (1,340,149) 0 (1,340,149) (666,592) 0 (666,592)
99 407493 Amortization-Remand Residual Balance (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
E-OTX Taxes Other Than FIT--A&G 1,145,274 5,145,206 6,290,480 825,359 3,534,911 4,360,270 319,915 1,610,295 1,930,210
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 3,550,410 69,936,242 73,486,652 4,859,550 48,013,752 52,873,302 1,309,140 21,922,490 20,613,350
TOTAL ADMIN & GENERAL EXPENSES 21,316,046 178,783,539 200,099,585 17,733,357 122,595,058 140,328,415 3,582,689 56,188,481 59,771,170
TOTAL EXPENSES BEFORE FIT 253,947,810 829,490,377 1,083,438,187 176,246,802 542,713,732 718,960,534 77,701,008 286,776,645 364,477,653
NET OPERATING INCOME (LOSS) BEFORE FIT 202,733,205 138,823,817 63,909,388
E-FIT FEDERAL INCOME TAX 1,789,436 (304,488) 2,093,924
E-FIT DEFERRED FEDERAL INCOME TAX (17,341,194) (9,375,562) (7,965,632)
E-FIT AMORTIZED ITC 526,441 339,449 186,992
ELECTRIC NET OPERATING INCOME (LOSS) 218,811,404 148,843,316 69,968,088
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers - AMA 100.000% 65.022% 34.978%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.316% 30.684%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-12A
For Twelve Months Ended February 29, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 178,358 1,273,240 1,451,598 150,548 820,985 971,533 27,810 452,255 480,065
1 456010 Other Electric Rev-Financial 0 (16,400,168) (16,400,168) 0 (10,574,828) (10,574,828) 0 (5,825,340) (5,825,340)
1 456015 Other Electric Rev-CT Fuel Sales 0 23,596,269 23,596,269 0 15,214,874 15,214,874 0 8,381,395 8,381,395
1 456016 Other Electric Rev-Resource Opt 0 3,413,297 3,413,297 0 2,200,894 2,200,894 0 1,212,403 1,212,403
1 456017 Other Electric Rev-Non Resource 0 120,758 120,758 0 77,865 77,865 0 42,893 42,893
1 456018 Other Electric Rev-Extraction 0 325,144 325,144 0 209,653 209,653 0 115,491 115,491
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (165,000) 1,657,863 1,492,863 0 1,068,990 1,068,990 (165,000) 588,873 423,873
1 456050 Other Electric Rev-Attachment Fees 1,009,970 265 1,010,235 829,881 171 830,052 180,089 94 180,183
1 456100 Transmission Revenue of Others 0 29,899,178 29,899,178 0 19,278,990 19,278,990 0 10,620,188 10,620,188
1 456120 Parallel Capacity Support Revenue 0 924,000 924,000 0 595,795 595,795 0 328,205 328,205
1 456130 Ancillary Services Revenue 0 1,171,771 1,171,771 0 755,558 755,558 0 416,213 416,213
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral (8,647,219) 0 (8,647,219) (4,464,003) 0 (4,464,003) (4,183,216) 0 (4,183,216)
1 456329 Amortization Res Decoupling Deferral 19,346,314 0 19,346,314 13,153,735 0 13,153,735 6,192,579 0 6,192,579
1 456338 Non-res Decoupling Deferred Rev (2,753,995) 0 (2,753,995) (1,839,024) 0 (1,839,024) (914,971) 0 (914,971)
1 456339 Amortization Non-res Decoupling 280,238 0 280,238 (164,391) 0 (164,391) 444,629 0 444,629
1 456380 Other Electric Revenue-Clearwater 368,170 0 368,170 0 0 0 368,170 0 368,170
1 456700 Other Electric Rev-Low Voltage 191,360 0 191,360 128,569 0 128,569 62,791 0 62,791
1 456705 Low Voltage B on A 0 1,779,528 1,779,528 0 1,147,440 1,147,440 0 632,088 632,088
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (3,127,607) (3,127,607) 0 (2,016,681) (2,016,681) 0 (1,110,926) (1,110,926)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 3,127,607 3,127,607 0 2,016,681 2,016,681 0 1,110,926 1,110,926
1 456730 Other Elec Rev-Intraco Thermal 0 7,216,486 7,216,486 0 4,653,190 4,653,190 0 2,563,296 2,563,296
TOTAL ACCOUNT 456 9,808,196 54,977,631 64,785,827 7,795,315 35,449,577 43,244,892 2,012,881 19,528,054 21,540,935
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-12A
For Twelve Months Ended February 29, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 208,802,618 208,802,618 0 134,635,928 134,635,928 0 74,166,690 74,166,690
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 1,527,928 1,527,928 0 985,208 985,208 0 542,720 542,720
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 11,151,323 0 11,151,323 0 0 0 11,151,323 0 11,151,323
1 555550 Non Monetary - Exchange Power 0 (2,762) (2,762) 0 (1,781) (1,781) 0 (981) (981)
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 4,918,941 4,918,941 0 3,171,733 3,171,733 0 1,747,208 1,747,208
1 555710 Intercompany Purchase 0 1,171,771 1,171,771 0 755,558 755,558 0 416,213 416,213
1 555740 Purchased Power - EIM 0 22,580,892 22,580,892 0 14,560,159 14,560,159 0 8,020,733 8,020,733
TOTAL ACCOUNT 555 11,151,323 238,999,388 250,150,711 0 154,106,805 154,106,805 11,151,323 84,892,583 96,043,906
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-12A
For Twelve Months Ended February 29, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 46,108 6,013,052 6,059,160 46,108 3,877,216 3,923,324 0 2,135,836 2,135,836
1 557010 Other Power Supply Expense - Financial 0 10,722,532 10,722,532 0 6,913,889 6,913,889 0 3,808,643 3,808,643
1 557018 Merchandise Processing Fee 0 50,964 50,964 0 32,862 32,862 0 18,102 18,102
1 557150 Fuel - Economic Dispatch 0 (13,410,324) (13,410,324) 0 (8,646,977) (8,646,977) 0 (4,763,347) (4,763,347)
1 557160 Power Supply Expense - Miscellaneous 0 2,945,613 2,945,613 0 1,899,331 1,899,331 0 1,046,282 1,046,282
99 557161 Unbilled Add-Ons 856,599 0 856,599 438,597 0 438,597 418,002 0 418,002
1 557165 Other Resource Costs-CAISO Charges 0 676,876 676,876 0 436,450 436,450 0 240,426 240,426
1 557167 Other Resource Costs-CA Carbon 0 319,000 319,000 0 205,691 205,691 0 113,309 113,309
1 557170 Broker Fees - Power 1,860 689,431 691,291 0 444,545 444,545 1,860 244,886 246,746
1 557171 REC Broker Fees 0 69,479 69,479 0 44,800 44,800 0 24,679 24,679
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 1,277,534 0 1,277,534 1,277,534 0 1,277,534 0 0 0
1 557200 Nez Perce 818,678 0 818,678 497,498 0 497,498 321,180 0 321,180
99 557280 Washington ERM Deferred (15,877,734) 0 (15,877,734) (15,877,734) 0 (15,877,734) 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 10,844,213 0 10,844,213 10,844,213 0 10,844,213 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 1,133,376 0 1,133,376 1,133,376 0 1,133,376 0 0 0
99 557324 Def Power Supply Exp-REC Amort (2,110,508) 0 (2,110,508) (2,110,508) 0 (2,110,508) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred 3,342,776 0 3,342,776 0 0 0 3,342,776 0 3,342,776
99 557390 Idaho PCA Amortization 9,054,133 0 9,054,133 0 0 0 9,054,133 0 9,054,133
1 557395 Optional Renewable Power Expense Offset 0 1,591 1,591 0 1,026 1,026 0 565 565
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 5,829,215 5,829,215 0 3,758,678 3,758,678 0 2,070,537 2,070,537
1 557711 Turbine Gas Bookout Offset 0 (5,829,215) (5,829,215) 0 (3,758,678) (3,758,678) 0 (2,070,537) (2,070,537)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 32,791,863 32,791,863 0 21,144,193 21,144,193 0 11,647,670 11,647,670
TOTAL ACCOUNT 557 9,387,035 40,870,077 50,257,112 3,750,916 26,353,026 22,602,110 13,137,951 14,517,051 27,655,002
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-12A
For Twelve Months Ended February 29, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 801,167 252,152 1,053,319 716,276 163,954 880,230 84,891 88,198 173,089
99 908600 Public Purpose Tariff Rider Expense Offset 32,283,664 0 32,283,664 26,182,119 0 26,182,119 6,101,545 0 6,101,545
99 908610 Limited Income Tax Refund Program 161,528 0 161,528 161,528 0 161,528 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization 8,089 0 8,089 179,268 0 179,268 (171,179) 0 (171,179)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 33,254,448 252,152 33,506,600 27,239,191 163,954 27,403,145 6,015,257 88,198 6,103,455
ALLOCATION RATIOS:
E-ALL 2 Number of Customers - AMA 100.000% 65.022% 34.978%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.85% 55.85%
2 Cost of Debt 5.152% 5.158%
Total Weighted Cost 2.877% 2.881%
E-APL Net Rate Base 3,257,614,793 2,186,156,545 1,071,458,248
Interest Deduction for FIT Calculation 93,764,436 62,895,724 30,868,712
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 1,286,171,392 857,784,351 428,387,041
E-OPS Less: Operating & Maintenance Expense 825,575,570 530,455,332 295,120,238
E-OPS Less: Book Deprec/Amort and Reg Amortizations 178,080,059 122,206,086 55,873,973
E-OTX Less: Taxes Other than FIT 79,782,558 66,299,116 13,483,442
Net Operating Income Before FIT 202,733,205 138,823,817 63,909,388
E-INT Less: Interest Expense 93,764,436 62,895,724 30,868,712
E-OTX Less: ID ITC Deferred &Amortization (26,459) 0 (26,459)
E-SCM Plus: Schedule M Adjustments (100,421,186) (77,378,036) (23,043,150)
Taxable Net Operating Income 8,521,124 (1,449,943) 9,971,067
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 1,789,436 (304,488) 2,093,924
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax 1,789,436 (304,488) 2,093,924
E-DTE Deferred FIT 12,620,810 11,071,023 1,549,787
E-DTE Customer Tax Credit Amortization (29,962,004) (20,446,585) (9,515,419)
1 411400 Amortized Investment Tax Credit (526,441) (339,449) (186,992)
Total Net FIT/Deferred FIT (16,078,199) (10,019,499) (6,058,700)
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 84,141,763 117,014,762 201,156,525 58,303,737 78,114,485 136,418,222 25,838,026 38,900,277 64,738,303
12 997001 Contributions In Aid of Construction 0 9,213,624 9,213,624 0 6,156,267 6,156,267 0 3,057,357 3,057,357
12 997002 Injuries and Damages 0 (98,539) (98,539) 0 (65,841) (65,841) 0 (32,698) (32,698)
99 997004 Boulder Park Write Off (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
12 997005 FAS106 Current Retiree Medical Accrual 0 (1,003,791) (1,003,791) 0 (670,703) (670,703) 0 (333,088) (333,088)
99 997007 Idaho PCA 11,880,795 0 11,880,795 0 0 0 11,880,795 0 11,880,795
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 319,028 319,028 0 213,165 213,165 0 105,863 105,863
99 997018 DSM Tariff Rider (18,498,122) 351,503 (18,146,619) (14,087,497) 234,864 (13,852,633) (4,410,625) 116,639 (4,293,986)
12 997020 FAS87 Current Pension Accrual 0 (1,302,856) (1,302,856) 0 (870,529) (870,529) 0 (432,327) (432,327)
12 997027 Uncollectibles 4,897,104 (3,028,047) 1,869,057 3,297,416 (2,023,250) 1,274,166 1,599,688 (1,004,797) 594,891
99 997031 Decoupling Mechanism (8,225,338) 0 (8,225,338) (6,686,317) 0 (6,686,317) (1,539,021) 0 (1,539,021)
12 997032 Interest Rate Swaps 0 9,531,127 9,531,127 0 6,368,413 6,368,413 0 3,162,714 3,162,714
99 997033 BPA Residential Exchange (269,586) 0 (269,586) (213,093) 0 (213,093) (56,493) 0 (56,493)
99 997034 Montana Hydro Settlement (1,609,813) (24,450,400) (26,060,213) (1,036,720) (16,798,158) (17,834,878) (573,093) (7,652,242) (8,225,335)
99 997035 Leases 0 19,823 19,823 0 13,619 13,619 0 6,204 6,204
99 997043 Washington Deferred Power Costs (2,765,934) 0 (2,765,934) (2,765,934) 0 (2,765,934) 0 0 0
12 997044 Non-Monetary Power Costs 0 (2,761) (2,761) 0 (1,845) (1,845) 0 (916) (916)
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement (16,820) 0 (16,820) (22,008) 0 (22,008) 5,188 0 5,188
12 997048 AFUDC 0 (2,700,114) (2,700,114) 0 (1,804,135) (1,804,135) 0 (895,979) (895,979)
12 997049 Tax Depreciation 0 (177,832,329) (177,832,329) 0 (118,822,227) (118,822,227) 0 (59,010,102) (59,010,102)
99 997058 Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
12 997061 CDA Fund Settlement 0 0 0 0 0 0 0 0 0
12 997063 CDA Lake Settlement 0 884,085 884,085 0 590,719 590,719 0 293,366 293,366
99 997065 Amortization - Unbilled Revenue Add-Ins 1,160,809 0 1,160,809 852,171 0 852,171 308,638 0 308,638
12 997072 CDA Fund Settlement-Prepayment 0 0 0 0 0 0 0 0 0
12 997080 Book Transportation Depreciation 0 3,660,576 3,660,576 0 2,445,887 2,445,887 0 1,214,689 1,214,689
12 997081 Deferred Compensation 0 (82,481) (82,481) 0 (55,111) (55,111) 0 (27,370) (27,370)
4 997082 Meal Disallowances 0 663,374 663,374 0 455,758 455,758 0 207,616 207,616
12 997083 Paid Time Off 0 1,058,802 1,058,802 0 707,460 707,460 0 351,342 351,342
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 (461,477) 0 (461,477) 0 0 0 (461,477) 0 (461,477)
99 997095 WA REC Deferral (977,132) 0 (977,132) (977,132) 0 (977,132) 0 0 0
12 997096 CDA Settlement Costs 0 32,719 32,719 0 21,862 21,862 0 10,857 10,857
99 997098 Provision for Rate Refund (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 (15,988) (15,988) 0 (10,683) (10,683) 0 (5,305) (5,305)
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (71,613,074) (71,613,074) 0 (47,849,708) (47,849,708) 0 (23,763,366) (23,763,366)
99 997102 Amort Idaho Earnings Test (254229) (171,743) 0 (171,743) 0 0 0 (171,743) 0 (171,743)
99 997107 MDM System 3,787,130 0 3,787,130 3,787,130 0 3,787,130 0 0 0
99 997109 Tax Reform Amortization (33,227) 0 (33,227) 0 0 0 (33,227) 0 (33,227)
99 997110 FISERVE 77,798 268,548 346,346 0 179,436 179,436 77,798 89,112 166,910
12 997111 Capitalized Transportation 0 (104,426) (104,426) 0 (69,774) (69,774) 0 (34,652) (34,652)
12 997114 AFUDC Debt CW IP 0 131,508 131,508 0 87,870 87,870 0 43,638 43,638
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (4,047,736) 0 (4,047,736) (2,597,591) 0 (2,597,591) (1,450,145) 0 (1,450,145)
Page 1 of 2 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 4,322,150 4,322,150 0 2,887,931 2,887,931 0 1,434,219 1,434,219
99 997120 Transportation Tax Disallowance 0 115,876 115,876 0 77,425 77,425 0 38,451 38,451
99 997122 Regulatory Fees (1,247,911) 0 (1,247,911) (1,247,911) 0 (1,247,911) 0 0 0
99 997123 EIM Deferred O&M 174,780 0 174,780 0 0 0 174,780 0 174,780
99 997125 COVID-19 (2,764,590) 0 (2,764,590) (2,372,988) 0 (2,372,988) (391,602) 0 (391,602)
99 997126 Prepaid Expenses 0 (255,166) (255,166) 0 (170,494) (170,494) 0 (84,672) (84,672)
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (679,199) (679,199) 0 (453,820) (453,820) 0 (225,379) (225,379)
99 997129 Mixed Service Costs (IDD#5) 0 (27,766,667) (27,766,667) 0 (18,552,854) (18,552,854) 0 (9,213,813) (9,213,813)
99 997130 Wild Fire Resiliency Deferral (3,323,062) 0 (3,323,062) (1,839,746) 0 (1,839,746) (1,483,316) 0 (1,483,316)
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits (990,053) 0 (990,053) (990,053) 0 (990,053) 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (1,410,225) 0 (1,410,225) (1,410,225) 0 (1,410,225) 0 0 0
99 997138 Intervenor Funding (49,407) 0 (49,407) (49,407) 0 (49,407) 0 0 0
99 997139 Pension Settlement 0 456,423 456,423 0 304,968 304,968 0 151,455 151,455
99 997140 Insurance Balancing (1,981,805) 0 (1,981,805) (1,315,213) 0 (1,315,213) (666,592) 0 (666,592)
99 997141 CCA 832,192 0 832,192 0 0 0 832,192 0 832,192
99 997143 Depreciation Rate Deferral (67,297) 0 (67,297) 111,049 0 111,049 (178,346) 0 (178,346)
997145 Sec 174 Research Costs 0 3,919,512 3,919,512 0 2,618,900 2,618,900 0 1,300,612 1,300,612
TOTAL SCHEDULE M ADJUSTMENTS 58,551,212 (158,972,398) (100,421,186) 29,362,067 (106,740,103) (77,378,036) 29,189,145 (52,232,295) (23,043,150)
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.817% 33.183%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 19,494,501 19,494,501 0 13,025,641 13,025,641 0 6,468,860 6,468,860
99 410100 Deferred Federal Income Tax Expense - Washingtc 6,732,938 0 6,732,938 6,732,938 0 6,732,938 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 15,135 0 15,135 0 0 0 15,135 0 15,135
410100 Total 6,717,803 19,494,501 26,212,304 6,732,938 13,025,641 19,758,579 (15,135) 6,468,860 6,453,725
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (15,517,674) (15,517,674) 0 (10,368,444) (10,368,444) 0 (5,149,230) (5,149,230)
99 411100 Deferred Federal Income Tax Expense - Washingtc (644,050) 0 (644,050) (644,050) 0 (644,050) 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 1,006,597 0 1,006,597 0 0 0 1,006,597 0 1,006,597
411100 Total (1,650,647) (15,517,674) (17,168,321) (644,050) (10,368,444) (11,012,494) (1,006,597) (5,149,230) (6,155,827)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 2,324,938 0 2,324,938 2,324,938 0 2,324,938 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 1,251,889 0 1,251,889 0 0 0 1,251,889 0 1,251,889
410193 Total 3,576,827 0 3,576,827 2,324,938 0 2,324,938 1,251,889 0 1,251,889
Total Deferred Federal Income Tax Expense 8,643,983 3,976,827 12,620,810 8,413,826 2,657,197 11,071,023 230,157 1,319,630 1,549,787
99 411193 Customer Tax Credit Amortization - Washington (20,446,585) 0 (20,446,585) (20,446,585) 0 (20,446,585) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 9,515,419 0 9,515,419 0 0 0 9,515,419 0 9,515,419
411193 Total 29,962,004 0 29,962,004 20,446,585 0 20,446,585 9,515,419 0 9,515,419
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.817% 33.183%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 66,461 66,461 0 42,854 42,854 0 23,607 23,607
1 408140 State Kwh Generation Tax 0 1,328,746 1,328,746 0 856,775 856,775 0 471,971 471,971
1 408150 R&P Property Tax--Production 0 11,844,420 11,844,420 0 7,637,282 7,637,282 0 4,207,138 4,207,138
1 408180 R&P Property Tax--Transmission 0 3,719,809 3,719,809 0 2,398,533 2,398,533 0 1,321,276 1,321 ,276
1 409100 State Income Tax--Montana & Oregon 0 20,173 20,173 0 13,008 13,008 0 7,165 7,165
TOTAL PRODUCTION & TRANSMISSION 0 16,979,609 16,979,609 0 10,948,452 10,948,452 0 6,031,157 6,031 ,157
DISTRIBUTION
99 408110 State Excise Tax 25,011,208 0 25,011 ,208 25,011,043 0 25,011,043 165 0 165
99 408120 Municipal Occupation & License Tax 25,363,536 0 25,363,536 21,399,504 0 21,399,504 3,964,032 0 3,964,032
99 408160 Miscellaneous State or Local Tax--WA & ID 85 0 85 0 0 0 85 0 85
99 408170 R&P Property Tax--Distribution 6,164,048 0 6,164,048 4,579,847 0 4,579,847 1,584,201 0 1,584,201
99 409100 State Income Tax--Idaho 51 0 51 0 0 0 51 0 51
99 411410 State Income Tax--Idaho ITC Deferred 52 0 52 0 0 0 52 0 52
99 411420 State Income Tax--Idaho ITC Amortization 26,511 0 26,511) 0 0 0 26,511 0 26,511
TOTAL DISTRIBUTION 56,512,469 0 56,512,469 50,990,394 0 50,990,394 5,522,0, 0 5,522,075
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 1 ,145,274 5,145,206 6,290,480 825,359 3,534,911 4,360,270 319,915 1,610,295 1,930,210
TOTAL A&G 1 ,145,274 5,145,206 6,290,480 825,359 3,534,911 4,360,270 319,915 1,610,295 1,930,210
TOTAL TAXES OTHER THAN FIT 57,657,743 22,124,815 79,782,558 51,815,753 14,483,363 66,299,116 5,841 ,990 7,641,452 13,483,442
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:25 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,216,666 7,216,666 0 4,653,306 4,653,306 0 2,563,360 2,563,360
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 993,852 993,852 0 640,836 640,836 0 353,016 353,016
1 182381 CDA Settlement Past Storage 0 26,854,102 26,854,102 0 17,315,525 17,315,525 0 9,538,577 9,538,577
1 302000 Franchises & Consents 2,759,079 44,049,218 46,808,297 2,759,079 28,402,936 31,162,015 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,430,442 16,750,158 319,716 10,782,160 11,101,876 0 5,648,282 5,648,282
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 5,031,819 108,968,918 114,000,737 5,031,819 74,864,916 79,896,735 0 34,104,002 34,104,002
4 3031OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 25,746,691 25,746,691 0 17,688,749 17,688,749 0 8,057,942 8,057,942
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 70,157,241 70,157,241 0 48,200,129 48,200,129 0 21,957,112 21,957,112
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,864,744 20,864,744 0 14,334,705 14,334,705 0 6,530,039 6,530,039
4 303121 Misc Intangible Plant-AMI Software 12,945,837 59,497 13,005,334 12,945,837 40,876 12,986,713 0 18,621 18,621
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 13,450,727 13,450,727 0 9,241,053 9,241,053 0 4,209,674 4,209,674
TOTAL INTANGIBLE PLANT 21,056,451 344,605,427 365,661,878 21,056,451 232,822,782 253,879,233 0 111,782,645 111,782,645
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311 XXX Structures & Improvements 111,735,691 29,375,997 141,111,688 73,004,418 18,941,643 91,946,061 38,731,273 10,434,354 49,165,627
1 312000 Boiler Plant 146,575,930 78,245,551 224,821,481 93,280,209 50,452,731 143,732,940 53,295,721 27,792,820 81,088,541
1 313000 Generators 112,168 0 112,168 72,012 0 72,012 40,156 0 40,156
1 314000 Turbogenerator Units 39,519,652 18,648,522 58,168,174 25,833,547 12,024,567 37,858,114 13,686,105 6,623,955 20,310,060
1 315000 Accessory Electric Equipment 18,208,685 12,501,086 30,709,771 11,896,530 8,060,700 19,957,230 6,312,155 4,440,386 10,752,541
1 316000 Miscellaneous Power Plant Equipment 14,769,729 2,476,959 17,246,688 9,651,822 1,597,143 11,248,965 5,117,907 879,816 5,997,723
TOTAL STEAM PRODUCTION PLANT 330,921,855 145,105,697 476,027,552 213,738,538 93,564,153 307,302,691 117,183,317 51,541,544 168,724,861
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 66,634,304 66,634,304 0 42,965,799 42,965,799 0 23,668,505 23,668,505
1 331XXX Structures & Improvements 0 114,624,195 114,624,195 0 73,909,681 73,909,681 0 40,714,514 40,714,514
1 332XXX Reservoirs, Dams, & Waterways 0 260,756,675 260,756,675 0 168,135,904 168,135,904 0 92,620,771 92,620,771
1 333000 Waterwheels, Turbines, & Generators 0 236,021,402 236,021,402 0 152,186,600 152,186,600 0 83,834,802 83,834,802
1 334000 Accessory Electric Equipment 0 85,334,228 85,334,228 0 55,023,510 55,023,510 0 30,310,718 30,310,718
1 335XXX Miscellaneous Power Plant Equipment 0 14,039,800 14,039,800 0 9,052,863 9,052,863 0 4,986,937 4,986,937
1 336000 Roads, Railroads, & Bridges 0 3,800,819 3,800,819 0 2,450,768 2,450,768 0 1,350,051 1,350,051
TOTAL HYDRAULIC PRODUCTION PLANT 0 781,211,423 781,211,423 0 503,725,125 503,725,125 0 277,486,298 277,486,298
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,611,874 17,611,874 0 11,356,136 11,356,136 0 6,255,738 6,255,738
1 342000 Fuel Holders, Producers, & Accessories 0 21,070,794 21,070,794 0 13,586,448 13,586,448 0 7,484,346 7,484,346
1 343000 Prime Movers 0 21,439,668 21,439,668 0 13,824,298 13,824,298 0 7,615,370 7,615,370
1 344000 Generators 0 239,931,151 239,931,151 0 154,707,606 154,707,606 0 85,223,545 85,223,545
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,302,880 26,302,880 0 16,960,097 16,960,097 0 9,342,783 9,342,783
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,637,978 1,637,978 0 1,056,168 1,056,168 0 581 ,810 581,810
TOTAL OTHER PRODUCTION PLANT 0 329,104,873 329,104,873 0 212,206,821 212,206,821 0 116,898,052 116,898,052
TOTAL PRODUCTION PLANT 330,921,855 1,255,421,993 1,586,343,848 213,738,538 809,496,099 1 ,023,234,637 117,183,317 445,925,894 563,109,211
Page 1 of 3 Print Date-Time 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,564,367 30,192,725 410,632 19,063,104 19,473,736 217,726 10,501,263 10,718,989
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 6,463 36,864,237 36,870,700 4,164 23,770,060 23,774,224 2,299 13,094,177 13,096,476
1 353XXX Station Equipment 12,905,186 372,229,246 385,134,432 8,435,901 240,013,418 248,449,319 4,469,285 132,215,828 136,685,113
1 354000 Towers & Fixtures 15,991,941 1,162,266 17,154,207 10,450,712 749,429 11,200,141 5,541 ,229 412,837 5,954,066
1 355000 Poles & Fixtures 5,418 367,683,703 367,689,121 3,541 237,082,452 237,085,993 1,877 130,601,251 130,603,128
1 356000 Overhead Conductors & Devices 12,529,402 174,160,295 186,689,697 8,187,907 112,298,558 120,486,465 4,341 ,495 61,861,737 66,203,232
1 357000 Underground Conduit 0 3,123,141 3,123,141 0 2,013,801 2,013,801 0 1,109,340 1,109,340
1 358000 Underground Conductors & Devices 0 6,600,678 6,600,678 0 4,256,117 4,256,117 0 2,344,561 2,344,561
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,145,602 993,917,237 1,036,062,839 27,544,375 640,877,834 668,422,209 14,601,227 353,039,403 367,640,630
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,845,373 0 11,845,373 10,362,602 0 10,362,602 1,482,771 0 1,482,771
99 360400 Land Easements 4,077,025 0 4,077,025 1,361,066 0 1,361,066 2,715,959 0 2,715,959
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 29,588,990 0 29,588,990 21,899,563 0 21,899,563 7,689,427 0 7,689,427
3 362000 Station Equipment 166,445,199 3,253,080 169,698,279 112,274,274 2,254,905 114,529,179 54,170,925 998,175 55,169,100
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 567,277,874 0 567,277,874 376,454,243 0 376,454,243 190,823,631 0 190,823,631
99 365000 Overhead Conductors & Devices 359,162,464 0 359,162,464 224,935,284 0 224,935,284 134,227,180 0 134,227,180
99 366000 Underground Conduit 168,393,185 0 168,393,185 111,760,817 0 111,760,817 56,632,368 0 56,632,368
99 367000 Underground Conductors & Devices 285,263,442 0 285,263,442 189,908,967 0 189,908,967 95,354,475 0 95,354,475
99 368000 Line Transformers 350,327,650 0 350,327,650 244,548,923 0 244,548,923 105,778,727 0 105,778,727
99 369XXX Services 222,121,463 0 222,121,463 143,901,504 0 143,901,504 78,219,959 0 78,219,959
99 371 XXX Installations on Customers' Premises 9,241,526 0 9,241,526 9,241,526 0 9,241,526 0 0 0
99 370XXX Meters 87,220,566 0 87,220,566 62,458,416 0 62,458,416 24,762,150 0 24,762,150
99 373XXX Street Light & Signal Systems 82,041,445 0 82,041,445 53,693,031 0 53,693,031 28,348,414 0 28,348,414
TOTAL DISTRIBUTION PLANT 2,343,374,052 3,253,080 2,346,627,132 1,562,800,216 2,254,905 1 ,565,055,121 780,573,836 998,175 781,572,011
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,515,952 9,987,807 11,503,759 811,230 6,861,923 7,673,153 704,722 3,125,884 3,830,606
4 390XXX Structures & Improvements 27,687,227 111,992,256 139,679,483 18,112,183 76,942,040 95,054,223 9,575,044 35,050,216 44,625,260
4 391XXX Office Furniture & Equipment 4,133,179 53,690,864 57,824,043 4,117,643 36,887,234 41,004,877 15,536 16,803,630 16,819,166
4 392XXX Transportation Equipment 40,625,232 32,644,982 73,270,214 27,585,310 22,428,082 50,013,392 13,039,922 10,216,900 23,256,822
4 393000 Stores Equipment 785,915 4,293,089 5,079,004 597,660 2,949,481 3,547,141 188,255 1,343,608 1,531,863
4 394000 Tools, Shop & Garage Equipment 2,879,174 18,690,690 21,569,864 1,609,611 12,841,065 14,450,676 1,269,563 5,849,625 7,119,188
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 411,922 3,784,600 4,196,522 397,829 2,600,134 2,997,963 14,093 1,184,466 1,198,559
4 396XXX Power Operated Equipment 21,002,556 6,604,818 27,607,374 12,973,402 4,537,708 17,511,110 8,029,154 2,067,110 10,096,264
4 397XXX Communications Equipment 32,221,129 100,875,834 133,096,963 23,336,887 69,304,724 92,641,611 8,884,242 31,571,110 40,455,352
4 398000 Miscellaneous Equipment 12,122 893,133 905,255 0 613,609 613,609 12,122 279,524 291,646
TOTAL GENERAL PLANT 131,274,408 343,574,860 474,849,268 89,541,755 236,046,236 325,587,991 41,732,653 107,528,624 149,261,277
TOTAL PLANT IN SERVICE 2,868,772,368 2,940,772,597 5,809,544,965 1,914,681,335 1 ,921 ,497,856 3,836,179,191 954,091,033 1,019,274,741 1,973,365,774
Page 2 of 3 Print Date-Time 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (292,083,702) (80,679,301) (372,763,003) (193,469,135) (52,022,013) (245,491,148) (98,614,567) (28,657,288) (127,271,855)
E-ADEP Hydro Production Plant 0 (199,040,318) (199,040,318) 0 (128,341,197) (128,341,197) 0 (70,699,121) (70,699,121)
E-ADEP Other Production Plant 0 (176,637,134) (176,637,134) 0 (113,895,624) (113,895,624) 0 (62,741,510) (62,741,510)
E-ADEP Transmission Plant (27,848,713) (253,336,990) (281,185,703) (17,068,500) (163,351,691) (180,420,191) (10,780,213) (89,985,299) (100,765,512)
E-ADEP Distribution Plant (770,791,428) (550,605) (771,342,033) (480,988,487) (381,657) (481,370,144) (289,802,941) (168,948) (289,971,889)
E-ADEP General Plant 54,695,618 121,651,696 176,347,314 35,782,386 83,578,365 119,360,751 18,913,232 38,073,331 56,986,563
TOTAL ACCUMULATED DEPRECIATION 1,145,419,461 831,896,044 1,977,315,505 727,308,508 541,570,547 1 ,268,879,055 418,110,953 290,325,497 708,436,450
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,258,255) (19,258,255) 0 (12,417,723) (12,417,723) 0 (6,840,532) (6,840,532)
E-AAMT Distribution-Franchises/Misc Intangibles (536,695) 0 (536,695) (536,695) 0 (536,695) 0 0 0
E-AAMT General Plant - 303000 0 (3,915,809) (3,915,809) 0 (2,685,254) (2,685,254) 0 (1 ,230,555) (1,230,555)
E-AAMT Miscellaneous IT Intangible Plant -3031XX (13,395,350) (129,342,248) (142,737,598) (13,395,350) (88,862,005) (102,257,355) 0 (40,480,243) (40,480,243)
E-AAMT General Plant - 390200, 396200 0 1,441,426 1,441,426 0 990,303 990,303 0 451 ,123 451,123
TOTAL ACCUMULATED AMORTIZATION 13,932,045 153,957,738 167,889,783 13,932,045 104,955,285 118,887,330 0 491002,453 49,002,453
TOTAL ACCUMULATED DEPR/AMORT (1,159,351,506) (985,853,782) (2,145,205,288) (741,240,553) (646,525,832) (1 ,387,766,385) (418,110,953) (339,327,950) (757,438,903)
NET ELECTRIC UTILITY PLANT before ADFIT 1,709,420,862 1,954,918,815 3,664,339,677 1,173,440,782 1 ,274,972,024 2,448,412,806 535,980,080 679,946,791 1,215,926,871
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (542,186,204) (542,186,204) 0 (362,272,556) (362,272,556) 0 (179,913,648) (179,913,648)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (49,531,576) (49,531,576) 0 (34,029,679) (34,029,679) 0 (15,501,897) (15,501,897)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (4,680,913) (4,680,913) 0 (3,215,928) (3,215,928) 0 (1 ,464,985) (1,464,985)
4 ADFIT - Common Plant (283750 from C-DTX) 0 731 731 0 502 502 0 229 229
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,639,361) (5,639,361) 0 (3,636,260) (3,636,260) 0 (2,003,101) (2,003,101)
1 ADFIT - CDA Settlement Costs (283333) 0 56,714 56,714 0 36,569 36,569 0 20,145 20,145
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 943,636 943,636 0 630,509 630,509 0 313,127 313,127
TOTAL ACCUMULATED DFIT 0 602,924,245 602,924,245 0 403,747,861 403,747,861 0 199,176,384 199,176,384
NET ELECTRIC UTILITY PLANT 1,709,420,862 1,351,994,570 3,061,415,432 1 1,173,440,782 871,224,163 2,044,664,945 535,980,080 480,770,407 1,016,750,487
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.316% 30.684%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.817% 33.183%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,709,420,862 1,351,994,570 3,061,415,432 ########### 871,224,163 2,044,664,945 535,980,080 480,770,407 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,202,895 43,833,550 52,036,445 6,220,906 30,114,964 36,335,870 1,981 ,989 13,718,586 15,700,575
4 Accumulated Amortization - AFUDC (182318) (1,785,665) (6,668,054) (8,453,719) (1,413,802) (4,581,153) (5,994,955) (371 ,863) (2,086,901) (2,458,764)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,291,229 0 2,291,229 0 0 0 2,291 ,229 0 2,291,229
99 ADFIT - Boulder Park Disallowed (190040) 64,842 0 64,842 0 0 0 64,842 0 64,842
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 15,062,722 0 15,062,722 15,062,722 0 15,062,722 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 22,808,578 0 22,808,578 22,808,578 0 22,808,578 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (7,952,973) 0 (7,952,973) (7,952,973) 0 (7,952,973) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 27,204 0 27,204 0 0 0 27,204 0 27,204
4 Customer Advances (252000) (4,382,295) 0 (4,382,295) (1,310,421) 0 (1,310,421) (3,071,874) 0 (3,071,874)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (24,439,777) 0 (24,439,777) (21,174,338) 0 (21,174,338) (3,265,439) 0 (3,265,439)
99 ADFIT-Customer Tax Credit (190393) 5,132,353 0 5,132,353 4,446,611 0 4,446,611 685,742 0 685,742
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (7,951,607) 0 (7,951,607) (4,757,607) 0 (4,757,607) (3,194,000) 0 (3,194,000)
99 Colstrip-Regulatory Asset (182327) 17,921,148 0 17,921,148 10,241,212 0 10,241,212 7,679,936 0 7,679,936
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) 415,033 0 415,033 548,544 0 548,544 (133,511) 0 (133,511)
99 Colstrip Reg Asset ADFIT (283376) (2,581,772) 0 (2,581,772) (1,773,237) 0 (1,773,237) (808,535) 0 (808,535)
99 Colstrip ARO (317000P) 15,613,974 0 15,613,974 10,203,735 0 10,203,735 5,410,239 0 5,410,239
99 Colstrip ARO A/D (317000A) (7,301,776) 0 (7,301,776) (5,181,467) 0 (5,181,467) (2,120,309) 0 (2,120,309)
99 Colstrip ARO Liability (230027) (13,723,592) 0 (13,723,592) (8,968,370) 0 (8,968,370) (4,755,222) 0 (4,755,222)
99 Colstrip ARO ADFIT (190376) 2,881,955 0 2,881,955 1,883,358 0 1,883,358 998,597 0 998,597
99 Colstrip ARO ADFIT (283377) (1,745,562) 0 (1 ,745,562) (1,054,676) 0 (1,054,676) (690,886) 0 (690,886)
99 Customer Deposits (235199) (7,522) 0 (7,522) (7,522) 0 (7,522) 0 0 0
C-WKC Working Capital 143,084,473 0 143,084,473 98,136,536 0 98,136,536 44,947,937 0 44,947,937
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 159,033,865 37,165,496 196,199,361 115,957,789 25,533,811 141 ,491,600 43,076,076 11,631,685 54,707,761
NET RATE BASE 1,868,454,727 1,389,160,066 3,257,614,793 ########### 896,757,974 2,186,156,545 579,056,156 492,402,092 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 4,098,151 4,098,151 4,098,151 4,098,151 2,642,488 2,642,488 1,455,663 1,455,663
Steam (ED-ID) 4,418,077 4,418,077 4,418,077 4,418,077 4,418,077 4,418,077
Steam (ED-WA; 11,296,584 11,296,584 11,296,584 11,296,584 11,296,584 11,296,584
1 Hydro (ED-AN) 16,861,142 16,861,142 16,861,142 16,861,142 10,872,064 10,872,064 5,989,078 5,989,078
1 Other (ED-AN) 10,875,572 10,875,572 10,875,572 10,875,572 7,012,569 7,012,569 3,863,003 3,863,003
Total Electric Production 47,549,526 47,549,526 15,714,661 31,834,865 47,549,526 11,296,584 20,527,121 31,823,705 4,418,077 11,307,744 15,725,821
Electric Transmission
1 ED-AN 20,935,136 20,935,136 20,935,136 20,935,136 13,498,976 13,498,976 7,436,160 7,436,160
ED-I D 261,189 261,189 261,189 261,189 261,189 261,189
ED-WA 522,448 522,448 522,448 522,448 522,448 522,448
Total Electric Transmissioi 21,718,773 21,718,773 783,637 20,935,136 21,718,773 522,448 13,498,976 14,021,424 261,189 7,436,160 7,697,349
Electric Distribution
3 ED-AN 86,632 86,632 86,632 86,632 60,050 60,050 26,582 26,582
ED-ID 20,252,194 20,252,194 20,252,194 20,252,194 20,252,194 20,252,194
ED-WA 40,268,849 40,268,849 40,268,849 40,268,849 40,268,849 40,268,849
Total Electric Distribution 60,607,675 60,607,675 60,521,043 86,632 60,607,675 40,268,849 60,050 40,328,899 20,252,194 26,582 20,278,776
Gas Underground Storage
GD-AN 770,638 770,638
GD-OR 130,820 130,820
Total Gas Underground Sti 901,458 770,638 130,820
Gas Distribution
GD-AN 56,676 56,676
GD-ID 7,169,253 7,169,253
GD-WA 17,130,383 17,130,383
GD-OR 11,169,545 11,169,545
Total Gas Distribution 35,525,857 24,356,312 11,169,545
General Plant
4 ED-AN 2,791,114 2,791,114 2,791,114 2,791,114 1,917,579 1,917,579 873,535 873,535
ED-ID 541,299 541,299 541,299 541,299 541,299 541,299
ED-WA 1,464,906 1,464,906 1,464,906 1,464,906 1,464,906 1,464,906
7,4 CD-AA 22,302,830 15,940,278 4,393,658 1,968,894 15,940,278 15,940,278 10,951,449 10,951,449 4,988,829 4,988,829
9,4 CD-AN 813,514 637,160 176,354 637,160 637,160 437,748 437,748 199,412 199,412
9 CD-ID 466,367 365,268 101,099 365,268 365,268 365,268 365,268
9 CD-WA 1,882,873 1,474,704 408,169 1,474,704 1,474,704 1,474,704 1,474,704
8 GD-AA 352,214 242,408 109,806
GD-AN 26,161 26,161
GD-I D 45,748 45,748
GD-WA 1,104,268 1,104,268
GD-OR 182,845 182,845
Total General Plant 31,974,139 23,214,729 6,497,865 2,261,545 3,846,177 19,368,552 23,214,729 2,939,610 13,306,776 16,246,386 906,567 6,061,776 6,968,343
Total Depreciation Expens 198,277,428 153,090,703 31,624,815 13,561,910 80,865,518 72,225,185 153,090,703 55,027,491 47,392,923 102,420,414 25,838,027 24,832,262 50,670,289
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Exper 69.316% 30.684%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 918,400 918,400 918,400 918,400 592,184 592,184 326,216 326,216
1 Misc Intangible Plt (303001 ED-AN 263,207 263,207 263,207 263,207 169,716 169,716 93,491 93,491
Total Production/Transmission 1,181,607 1,181,607 1,181,607 1,181,607 761,900 761,900 419,707 419,707
Distribution
Franchises (302000) ED-WA 110,398 110,398 110,398 110,398 110,398 110,398
Misc Intangible Plt (303001 ED-WA 5,866 5,866 5,866 5,866 5,866 5,866
Total Distribution 116,264 116,264 116,264 116,264 116,264 116,264
General Plant - 303000
7,4 CD-AA 414,833 296,489 81,723 36,621 296,489 296,489 203,697 203,697 92,792 92,792
9,1 CD-AN 9,729 7,620 2,109 7,620 7,620 4,913 4,913 2,707 2,707
GD-ID 14,795 14,795
GD-WA 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,826 304,109 123,489 43,228 304,109 304,109 208,610 208,610 95,499 95,499
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 49,424,916 35,324,976 9,736,708 4,363,232 35,324,976 35,324,976 24,269,318 24,269,318 11,055,658 11,055,658
9,4 CD-AN 105,963 82,992 22,971 82,992 82,992 57,018 57,018 25,974 25,974
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,398,463 1,878,524 519,939 1,878,524 1,878,524 1,878,524 1,878,524 0
4 ED-AN 7,473,460 7,473,460 7,473,460 7,473,460 5,134,491 5,134,491 2,338,969 2,338,969
ED-ID 0 0 0 0 0 0
ED-WA 1,281,456 1,281,456 1,281,456 1,281,456 1,281,456 1,281,456
8 GD-AA 182,003 125,262 56,741
G D-AN 0 0
GD-OR 69,997 69,997
Total Miscellaneous IT Intangible Pit - 3031; 60,936,258 46,041,408 10,404,880 4,489,970 3,159,980 42,881,428 46,041,408 3,159,980 29,460,827 32,620,807 0 13,420,601 13,420,601
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 422,431 422,431 422,431 422,431 290,223 290,223 132,208 132,208
GD-OR 0 0
Total General Plant - 390200, 396200 422,431 422,431 0 0 422,431 422,431 290,223 290,223 132,208 132,208
Total Amortization Expense 63,127,386 48,065,819 10,528,369 4,533,198 3,276,244 44,789,575 48,065,819 3,276,244 30,721,560 33,997,804 0 14,068,015 14,068,015
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (80,679,301) (80,679,301) (80,679,301) (80,679,301) (52,022,013) (52,022,013) (28,657,288) (28,657,288)
Steam (ED-ID) (98,614,567) (98,614,567) (98,614,567) (98,614,567) (98,614,567) (98,614,567)
Steam (ED-WA (193,469,135) (193,469,135) (193,469,135) (193,469,135) (193,469,135) (193,469,135)
1 Hydro (ED-AN) (199,040,318) (199,040,318) (199,040,318) (199,040,318) (128,341,197) (128,341,197) (70,699,121) (70,699,121)
1 Other (ED-AN) 176,637,134 176,637,134 176,637,134 176,637,134 113,895,624 113,895,624 62,741,510 62,741,510
Total Electric Production (748,440,455) (748,440,455) (292,083,702) (456,356,753) (748,440,455) (193,469,135) (294,258,834) (487,727,969) (98,614,567) (162,097,919) (260,712,486)
Electric Transmission
1 ED-AN (253,336,990) (253,336,990) (253,336,990) (253,336,990) (163,351,691) (163,351,691) (89,985,299) (89,985,299)
ED-ID (10,780,213) (10,780,213) (10,780,213) (10,780,213) (10,780,213) (10,780,213)
ED-WA (17,068,500) (17,068,500) (17,068,500) (17,068,500) 17,068,500 17,068,500)
Total Electric Transmissic (281,185,703) (281,185,703) (27,848,713) (253,336,990) (281,185,703) (17,068,500) (163,351,691) (180,420,191) (10,780,213) (89,985,299) (100,765,512)
Electric Distribution
3 ED-AN (550,605) (550,605) (550,605) (550,605) (381,657) (381,657) (168,948) (168,948)
ED-ID (289,802,941) (289,802,941) (289,802,941) (289,802,941) (289,802,941) (289,802,941)
ED-WA (480,988,487) (480,988,487 480,988,487) (480,988,487) 480,988,487 (480,988,487)
Total Electric Distribution (771,342,033) (771,342,033) (770,791,428) (550,605) (771,342,033) (480,988,487) (381,657) (481,370,144) (289,802,941) (168,948) (289,971,889)
Gas Underground Storage
GD-AN (19,717,935) (19,717,935)
GD-OR (1,729,635) 1,729,635
Total Gas Underground S1 (21,447,570) (19,717,935) (1,729,635)
Gas Distribution
GD-AN (2,061,728) (2,061,728)
GD-ID (105,884,414) (105,884,414)
GD-WA (197,176,647) (197,176,647)
GD-OR 146,588,259 146,588,259
Total Gas Distribution (451,711,048) (305,122,789) (146,588,259)
General Plant
4 ED-AN (36,948,075) (36,948,075) (36,948,075) (36,948,075) (25,384,436) (25,384,436) (11,563,639) (11,563,639)
ED-ID (13,527,671) (13,527,671) (13,527,671) (13,527,671) (13,527,671) (13,527,671)
ED-WA (27,154,135) (27,154,135) (27,154,135) (27,154,135) (27,154,135) (27,154,135)
7,4 CD-AA (108,644,616) (77,650,479) (21,402,990) (9,591,147) (77,650,479) (77,650,479) (53,348,209) (53,348,209) (24,302,270) (24,302,270)
9,4 CD-AN (9,005,314) (7,053,142) (1,952,172) (7,053,142) (7,053,142) (4,845,720) (4,845,720) (2,207,422) (2,207,422)
9 CD-ID (6,876,179) (5,385,561) (1,490,618) (5,385,561) (5,385,561) (5,385,561) (5,385,561)
9 CD-WA (11,016,382) (8,628,251) (2,388,131) (8,628,251) (8,628,251) (8,628,251) (8,628,251)
8 GD-AA (2,710,539) (1,865,501) (845,038)
GD-AN (4,022,582) (4,022,582)
GD-ID (2,447,709) (2,447,709)
GD-WA (13,341,369) (13,341,369)
GD-OR 5,809,304 5,809,304
Total General Plant (241,503,875) (176,347,314) (48,911,072) (16,245,489) (54,695,618) (121,651,696) (176,347,314) (35,782,386) (83,578,365) (119,360,751) (18,913,232) (38,073,331) (56,986,563)
Total Accumulated Depr (2,515,630,684) (1,977,315,505) (373,751,796) (164,563,383) (1,145,419,461) (831,896,044) (1,977,315,505) (727,308,508) (541,570,547) (1,268,879,055) (418,110,953) (290,325,497) (708,436,450)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Expense 69.316% 30.684%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,264,021) (16,264,021) (16,264,021) (16,264,021) (10,487,041) (10,487,041) (5,776,980) (5,776,980)
1 Misc Intangible Plt (3030 ED-AN 2,994,234 2,994,234 2,994,234 2,994,234 1,930,682 1,930,682 1,063,552 1,063,552
Total Production/Transmission (19,258,255) (19,258,255) (19,258,255) (19,258,255) (12,417,723) (12,417,723) (6,840,532) (6,840,532)
Distribution
Franchises (302000) ED-WA (466,647) (466,647) (466,647) (466,647) (466,647) (466,647)
Misc Intangible Plt (3030 ED-WA (70,048) (70,048) (70,048) (70,048) (70,048) (70,048)
Total Distribution (536,695) (536,695) (536,695) (536,695) (536,695) (536,695)
General Plant - 303000
7,4 CD-AA (5,312,345) (3,796,839) (1,046,532) (468,974) (3,796,839) (3,796,839) (2,608,542) (2,608,542) (1,188,297) (1,188,297)
9,1 CD-AN (151,898) (118,970) (32,928) (118,970) (118,970) (76,712) (76,712) (42,258) (42,258)
GD-ID (169,912) (169,912)
GD-WA (332,176) (332,176)
GD-OR (133,405) (133,405)
Total General Plant - 303000 (6,099,736) (3,915,809) (1,581,548) (602,379) (3,915,809) (3,915,809) (2,685,254) (2,685,254) (1,230,555) (1,230,555)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (160,008,679) (114,361,403) (31 ,521,709) (14,125,567) (114,361,403) (114,361,403) (78,569,715) (78,569,715) (35,791,688) (35,791,688)
9,4 CD-AN (457,688) (358,471) (99,217) (358,471) (358,471) (246,280) (246,280) (112,191) (112,191)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (13,403,998) (10,498,280) (2,905,718) (10,498,280) (10,498,280) (10,498,280) (10,498,280) 0 0
4 ED-AN (14,622,374) (14,622,374) (14,622,374) (14,622,374) (10,046,010) (10,046,010) (4,576,364) (4,576,364)
ED-ID 0 0 0 0 0 0
ED-WA (2,897,070) (2,897,070) (2,897,070) (2,897,070) (2,897,070) (2,897,070)
8 GD-AA (288,406) (198,493) (89,913)
GD-AN 0 0
GD-OR 59,521 59,521
Total Misc IT Intangible Plant - 3031XX (191,737,736) (142,737,598) (34,725,137) (14,275,001) (13,395,350) (129,342,248) (142,737,598) (13,395,350) (88,862,005) (102,257,355) 0 (40,480,243) (40,480,243)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,441,426) (1,441,426) (1,441,426) (1,441,426) (990,303) (990,303) (451,123) (451,123)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,441,426) (1,441,426) 0 0 0 (1,441,426) (1,441,426) 0 (990,303) (990,303) 0 (451,123) (451,123)
Total Accumulated Amortization (219,073,848) (167,889,783) (36,306,685) (14,877,380) (13,932,045) (153,957,738) (167,889,783) (13,932,045) (104,955,285) (118,887,330) 0 (49,002,453) (49,002,453)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31 .297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,052,499 122,220 362,279 568,000 1,052,499 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,072,532 0 0 8,628,480 8,628,480 0 0 2,378,289 2,378,289 0 1,065,763 1,065,763
9 CD-WA / ID / AN 2,327,290 689,010 342,443 791,326 1,822,779 190,705 94,782 219,024 504,511 0 0 0
TOTAL ACCOUNT 19,368,855 811,230 704,722 9,987,806 11,503,758 3,261,722 94,782 2,597,313 5,953,817 845,517 1,065,763 1,911,280
390XXX Structures & Improvements
99 ED-WA / ID / AN 20,823,687 8,506,907 3,182,221 9,134,559 20,823,687 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,340,430 0 0 0 0 0 0 0 0 4,340,430 0 4,340,430
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 131,578,372 0 0 94,041,694 94,041,694 0 0 25,920,939 25,920,939 0 11,615,739 11,615,739
9 CD-WA / ID / AN 31,682,163 9,605,276 6,392,823 8,816,004 24,814,103 2,658,553 1,769,409 2,440,098 6,868,060 0 0 0
TOTAL ACCOUNT 213,475,252 18,112,183 9,575,044 111,992,257 139,679,484 27,709,153 1,769,409 28,361,037 57,839,599 4,340,430 11,615,739 15,956,169
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,810,691 1,424,791 7,798 2,378,102 3,810,691 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 GD-AA 170,667 0 0 0 0 0 0 117,460 117,460 0 53,207 53,207
7 CD-AA 71,469,501 0 0 51,080,681 51,080,681 0 0 14,079,492 14,079,492 0 6,309,328 6,309,328
9 CD-WA / ID / AN 3,744,377 2,692,852 7,739 232,080 2,932,671 745,329 2,142 64,235 811,706 0 0 0
TOTAL ACCOUNT 79,440,468 4,117,643 15,537 53,690,863 57,824,043 978,452 2,142 14,261,187 15,241,781 12,109 6,362,535 6,374,644
392XXX Transportation Equipment
99 ED-WA / ID / AN 62,133,804 25,994,583 12,229,283 23,909,938 62,133,804 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,253,505 0 0 0 0 9,935,971 3,409,932 2,907,602 16,253,505 0 0 0
99 GD-OR / AS 4,813,040 0 0 0 0 0 0 0 0 4,813,040 0 4,813,040
8 GD-AA 97,187 0 0 0 0 0 0 66,888 66,888 0 30,299 30,299
7 CD-AA 7,566,668 0 0 5,408,049 5,408,049 0 0 1,490,634 1,490,634 0 667,985 667,985
9 CD-WA / ID / AN 7,313,860 1,590,728 810,639 3,326,995 5,728,362 440,282 224,369 920,847 1,585,498 0 0 0
TOTAL ACCOUNT 98,178,064 27,585,311 13,039,922 32,644,982 73,270,215 10,376,253 3,634,301 5,385,971 19,396,525 4,813,040 698,284 5,511,324
Page 1 of 3 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 19,729 0 0 0 0 0 0 0 0 19,729 0 19,729
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,950 8,950 0 0 2,467 2,467 0 1,106 1,106
9 CD-WA / ID / AN 5,869,707 538,794 188,255 3,870,223 4,597,272 149,128 52,105 1,071,202 1,272,435 0 0 0
TOTAL ACCOUNT 6,597,095 597,660 188,255 4,293,090 5,079,005 371,481 52,105 1,073,669 1,497,255 19,729 1,106 20,835
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 8,657,113 1,587,631 510,868 6,558,614 8,657,113 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,663,578 0 0 0 0 2,739,401 499,853 424,324 3,663,578 0 0 0
99 GD-OR / AS 1,154,528 0 0 0 0 0 0 0 0 1,154,528 0 1,154,528
8 GD-AA 5,803,118 0 0 0 0 0 0 3,993,938 3,993,938 0 1,809,180 1,809,180
7 CD-AA 15,858,204 0 0 11,334,176 11,334,176 0 0 3,124,066 3,124,066 0 1,399,962 1,399,962
9 CD-WA / ID / AN 2,015,495 21,980 758,695 797,901 1,578,576 6,084 209,992 220,843 436,919 0 0 0
TOTAL ACCOUNT 37,152,036 1,609,611 1,269,563 18,690,691 21,569,865 2,745,485 709,845 7,763,171 11,218,501 1,154,528 3,209,142 4,363,670
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,255,637 397,829 14,093 2,843,715 3,255,637 0 0 0 0 0 0 0
99 GD-WA / ID / AN 203,719 0 0 0 0 108,802 0 94,917 203,719 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,522 0 0 0 0 0 0 160,031 160,031 0 72,491 72,491
7 CD-AA 1,316,438 0 0 940,885 940,885 0 0 259,338 259,338 0 116,215 116,215
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 5,026,902 397,829 14,093 3,784,600 4,196,522 108,802 0 514,286 623,088 18,586 188,706 207,292
396XXX Power Operated Equipment
99 ED-WA / ID / AN 26,149,834 12,719,573 7,698,467 5,731,794 26,149,834 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,250,681 0 0 0 0 2,617,572 812,520 820,589 4,250,681 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 377,714 377,714 0 0 104,110 104,110 0 46,654 46,654
9 CD-WA / ID / AN 1,378,701 253,829 330,687 495,310 1,079,826 70,255 91,528 137,092 298,875 0 0 0
TOTAL ACCOUNT 32,351,528 12,973,402 8,029,154 6,604,818 27,607,374 2,687,827 904,048 1,061,791 4,653,666 43,834 46,654 90,488
Page 2 of 3 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 43,364,185 12,855,377 6,527,166 23,981,642 43,364,185 0 0 0 0 0 0 0
99 GD-WA / ID / AN 910,986 0 0 0 0 617,138 287,726 6,122 910,986 0 0 0
99 GD-OR / AS 742,778 0 0 0 0 0 0 0 0 742,778 0 742,778
8 GD-AA 243,298 0 0 0 0 0 0 167,447 167,447 0 75,851 75,851
7 CD-AA 104,057,642 0 0 74,372,078 74,372,078 0 0 20,499,355 20,499,355 0 9,186,209 9,186,209
9 CD-WA/ ID / AN 19,612,243 10,481,510 2,357,076 2,522,115 15,360,701 2,901,077 652,393 698,072 4,251,542 0 0 0
TOTAL ACCOUNT 168,931,132 23,336,887 8,884,242 100,875,835 133,096,964 3,518,215 940,119 21,370,996 25,829,330 742,778 9,262,060 10,004,838
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 285,401 0 6,846 278,555 285,401 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 612 612 0 277 277
7 CD-AA 850,328 0 0 607,746 607,746 0 0 167,515 167,515 0 75,067 75,067
9 CD-WA/ ID / AN 15,460 0 5,277 6,831 12,108 0 1,461 1,891 3,352 0 0 0
TOTAL ACCOUNT 1,161,170 0 12,123 893,132 905,255 0 1,461 170,018 171,479 9,092 75,344 84,436
TOTAL GENERAL PLANT 661,799,289 89,541,756 41,732,655 343,574,861 474,849,272 51,757,390 8,108,212 82,559,439 142,425,041 11,999,643 32,525,333 44,524,976
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,150,827 319,716 0 11,831,111 12,150,827 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,447,340 4,447,340 0 0 1,225,831 1,225,831 0 549,322 549,322
9 CD-WA / ID / AN 194,058 0 0 151,990 151,990 0 0 42,068 42,068 0 0 0
TOTAL ACCOUNT 20,787,440 319,716 0 16,430,441 16,750,157 1,022,594 771,517 1,267,899 3,062,010 425,951 549,322 975,273
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 28,056,637 4,597,294 0 23,459,343 28,056,637 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 348,884 0 0 0 0 0 0 0 0 348,884 0 348,884
8 GD-AA 413,672 0 0 0 0 0 0 284,706 284,706 0 128,966 128,966
7 CD-AA 118,998,846 0 0 85,050,855 85,050,855 0 0 23,442,773 23,442,773 0 10,505,218 10,505,218
9 CD-WA / ID / AN 1,140,479 434,525 0 458,721 893,246 120,268 0 126,965 247,233 0 0 0
TOTAL ACCOUNT 148,958,518 5,031,819 0 108,968,919 114,000,738 120,268 0 23,854,444 23,974,712 348,884 10,634,184 10,983,068
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 4,565,846 0 0 4,565,846 4,565,846 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 502,865 0 0 0 0 0 0 346,092 346,092 0 156,773 156,773
7 CD-AA 29,635,163 0 0 21,180,844 21,180,844 0 0 5,838,127 5,838,127 0 2,616,192 2,616,192
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 34,703,874 0 0 25,746,690 25,746,690 0 0 6,184,219 6,184,219 0 2,772,965 2,772,965
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
Page 1 of 2 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,245 0 0 59,497 59,497 0 0 16,399 16,399 0 7,349 7,349
9 CD-WA / ID / AN 14,256,927 11,166,310 0 0 11,166,310 3,090,617 0 0 3,090,617 0 0 0
TOTAL ACCOUNT 16,119,699 12,945,837 0 59,497 13,005,334 3,090,617 0 16,399 3,107,016 0 7,349 7,349
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 392,598 0 0 392,598 392,598 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 18,270,271 0 0 13,058,128 13,058,128 0 0 3,599,243 3,599,243 0 1,612,900 1,612,900
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 18,662,869 0 0 13,450,726 13,450,726 0 0 3,599,243 3,599,243 0 1,612,900 1,612,900
TOTAL 374,399,076 1 18,297,372 0 263,491,586 281,788,958 4,233,479 771,517 60,010,814 65,015,810 1 774,835 26,819,473 27,594,308
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12A
For Twelve Months Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT - Common Plant (For Report APL)
7 282900 CD-AA (68,393,258) (48,882,029) (13,473,472) (6,037,757)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (649,547) (649,547) 0 0
7 282919 CD-AA (6,549,296) (4,680,913) (1,290,211) (578,172)
7 283750 CD-AA 1,021 730 201 90
Total (75,591,080) (54,211,759) (14,763,482) (6,615,839)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12A
For Twelve Months Ended February 29, 2024 Electric Copy
Average of Monthly Averages Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 6,404,559 6,404,559 0 0 0 0 6,404,559
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 670 670 0 0 0 0 670
7/4 154550 Supply Chain Average Cost Variance 0 0 (56) (56) 0 0 0 0 (56)
7/4 154560 Supply Chain Invoice Price Variance 0 0 83 83 0 0 0 0 83
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 119,127,963 53,767,020 0 172,894,983 98,136,536 44,947,937 20,991,427 8,819,083 0
TOTAL j 119,127,963 53,767,020 6,405,256 179,300,239 j98,136,536 44,947,937 120,991,427 8,819,083 j 6,405,256
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 71.472% 19.700% 8.828% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 5:26 PM

RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-12E AVISTA UTILITIES
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 219,435,891 149,296,273 70,139,618
Adjustments
Adjusted Net Operating Income (Loss) 219,435,891 149,296,273 70,139,618
E-APL Electric Net Rate Base 3,360,935,146 2,258,849,954 1,102,085,192
RATE OF RETURN 6.529% 6.609% 6.364%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers 2-01-2024 thru 02-29-2024 417,318 271,324 145,994
2 Percent 100.000% 65.016% 34.984%
E-OPS Direct Distribution Operating Expense 03-01-2023 thru 02-29-2024 46,052,499 31,921,751 14,130,748
3 Percent 100.000% 69.316% 30.684%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 107,790,190 93,362,819 10,011,637 4,415,734
Direct O & M Accts 901 - 935 22,024,373 17,671,165 2,366,681 1,986,527
Direct O & M Accts 901 - 905 Utility 9 Only 5,750,511 4,121,480 1,629,031 0
Adjustments 0 0 0 0
Total 135,565,074 115,155,464 14,007,349 6,402,261
Percentage 100.001% 84.945% 10.333% 4.723%
Direct Labor Accts 500 - 894 69,599,392 51,951,449 12,829,660 4,818,283
Direct Labor Accts 901 - 935 25,229,673 18,645,658 2,841,271 3,742,744
Direct Labor Accts 901 - 905 Utility 9 Only 5,270,888 3,676,701 1,594,187 0
Total 100,099,953 74,273,808 17,265,118 8,561,027
Percentage 100.000% 74.200% 17.248% 8.552%
Number of Customers at 797,628 416,479 273,638 107,511
Percentage 99.999% 52.214% 34.306% 13.479%
Net Direct Plant 4,635,600,983 3,454,855,358 784,053,033 396,692,592
Percentage 100.001% 74.529% 16.914% 8.558%
Total Percentages 400.001% 285.888% 78.801% 35.311%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 5 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 13,730,176 0 9,527,830 4,202,346
Direct O & M Accts 901 - 935 3,580,140 0 1,946,392 1,633,748
Direct O & M Accts 901 - 905 Utility 9 Only 1,629,031 0 1,629,031 0
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 500 - 894 12,843,901 0 9,337,229 3,506,672
Direct Labor Accts 901 - 935 4,309,521 0 1,859,734 2,449,787
Direct Labor Accts 901 - 905 Utility 9 Only 1,594,187 0 1,594,187 0
Total 18,747,609 0 12,791,150 5,956,459
Percentage 100.000% 0.000% 68.228% 31.772%
Number of Customers at 381,149 0 273,638 107,511
Percentage 100.000% 0.000% 71.793% 28.207%
Net Direct Plant 1,165,275,737 0 770,125,934 395,149,803
Percentage 100.000% 0.000% 66.090% 33.910%
Total Percentages 400.000% 0.000% 275.296% 124.704%
8 Average (GD AA) 100.000% 0.000% 68.824% 31.176%
Page 3 of 5 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,371,957 93,362,819 10,009,138 0
Direct O & M Accts 901 - 935 20,151,245 17,671,165 2,480,080 0
Adjustments 0 0 0 0
Total 123,523,202 111,033,984 12,489,218 0
Percentage 100.000% 89.889% 10.111% 0.000%
Direct Labor Accts 500 - 894 64,605,148 51,951,449 12,653,699 0
Direct Labor Accts 901 - 935 22,075,590 18,645,658 3,429,932 0
Total 86,680,738 70,597,107 16,083,631 0
Percentage 100.000% 81.445% 18.555% 0.000%
Number of Customers at 690,117 416,479 273,638 0
Percentage 100.000% 60.349% 39.651% 0.000%
Net Direct Plant 4,186,966,091 3,416,840,157 770,125,934 0
Percentage 100.000% 81.607% 18.393% 0.000%
Total Percentages 400.000% 313.290% 86.710% 0.000%
9 Average (CD AN/ID/WA) 100.000% 78.323% 21.677% 0.000%
E-PLT Net Electric Distribution Plant 2-01-2024 thru 02-29-2024 1,633,130,810 1,124,366,107 508,764,703
10 Percent 100.000% 68.847% 31.153%
Book Depreciation 03-01-2023 thru 02-29-2024 153,090,705 102,420,416 50,670,289
11 Percent 100.000% 66.902% 33.098%
Page 4 of 5 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) 2-01-2024 thru 02-29-2024 3,728,709,164 2,492,444,644 1,236,264,520
12 Percent 100.000% 66.845% 33.155%
E-PLT Net Electric General Plant 2-01-2024 thru 02-29-2024 305,497,835 210,809,487 94,688,348
13 Percent 100.000% 69.005% 30.995%
Net Allocated Schedule M's 03-01-2023 thru 02-29-2024 -158,972,396 -106,810,726 -52,161,670
14 Percent 100.000% 67.188% 32.812%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 443,926,293 0 443,926,293 297,806,829 0 297,806,829 146,119,464 0 146,119,464
99 442200 Commercial - Firm & Int. 354,808,417 0 354,808,417 257,533,640 0 257,533,640 97,274,777 0 97,274,777
1 442300 Industrial 122,083,871 0 122,083,871 66,444,068 0 66,444,068 55,639,803 0 55,639,803
99 444000 Public Street & Highway Lighting 8,267,434 0 8,267,434 5,295,639 0 5,295,639 2,971,795 0 2,971,795
99 448000 Interdepartmental Revenue 1,649,049 0 1,649,049 1,387,816 0 1,387,816 261,233 0 261,233
99 499XXX Unbilled Revenue 858,514 0 858,514 1,225,571 0 1,225,571 367,057 0 367,057
TOTAL SALES TO ULTIMATE CUSTOMERS 929,876,550 0 929,876,550 627,242,421 0 627,242,421 302,634,129 0 302,634,129
1 447XXX Sales for Resale 0 282,835,286 282,835,286 0 182,372,192 182,372,192 0 100,463,094 100,463,094
TOTAL SALES OF ELECTRICITY 929,876,550 282,835,286 1,212,711,836 627,242,421 182,372,192 809,614,613 3027634,129 100,463,094 403,097,223
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 132,879 0 1327879 46,665 0 46,665 86,214 0 86,214
1 453000 Sales of Water & Water Power 0 721,496 7217496 0 465,221 465,221 0 256,275 256,275
1 454000 Rent from Electric Property 7,574,138 194,623 7,7687761 4,268,340 125,493 4,393,833 37305,798 69,130 3,374,928
1 454100 Rent from Trnsmission Joint Use 50,593 0 50,593 19,128 0 19,128 31,465 0 31,465
1 456XXX Other Electric Revenues 9,808,198 54,977,629 64,785,827 7,795,316 35,449,575 43,244,891 2,012,882 19,528,054 21,540,936
TOTAL OTHER OPERATING REVENUE 17,565,808 55,893,748 73,459,556 12,129,449 36,040,289 48,169,738 5,436,359 19,853,459 25,289,818
TOTAL ELECTRIC REVENUE 947,442,358 338,7297034 1,286,171,392 639,371,870 218,412,481 8577784,351 308,070,488 120,316,553 428,387,041
Page 1 of 7 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 174,584 174,584 0 112,572 112,572 0 62,012 62,012
1 501XXX Fuel 0 46,819,408 46,819,408 0 30,189,154 30,189,154 0 16,630,254 16,630,254
1 502000 Steam Expense 0 4,164,772 4,164,772 0 2,685,445 2,685,445 0 1,479,327 1,479,327
1 505000 Electric Expense 0 825,901 825,901 0 532,541 532,541 0 293,360 293,360
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 6,567,353 6,567,353 0 4,234,629 4,234,629 0 2,332,724 2,332,724
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense 832,192 0 832,192 0 0 0 832,192 0 832,192
MAINTENANCE
1 510000 Supervision & Engineering 0 392,472 392,472 0 253,066 253,066 0 139,406 139,406
1 511000 Structures 0 879,175 879,175 0 566,892 566,892 0 312,283 312,283
1 512000 Boiler Plant 0 6,915,133 6,915,133 0 4,458,878 4,458,878 0 2,456,255 2,456,255
1 513000 Electric Plant 0 860,315 860,315 0 554,731 554,731 0 305,584 305,584
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 1,465,444 1,465,444 0 944,918 944,918 0 520,526 520,526
TOTAL STEAM POWER GENERATION EXP 832,192 69,064,557 69,896,749 0 44,532,826 44,532,826 832,192 24,531,731 25,363,923
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 2,515,785 2,515,785 0 1,622,178 1,622,178 0 893,607 893,607
1 536000 Water for Power 0 1,180,484 1,180,484 0 761,176 761,176 0 419,308 419,308
1 537000 Hydraulic Expense 6,501,769 3,416,536 9,918,305 4,260,305 2,202,982 6,463,287 2,241,464 1,213,554 3,455,018
1 538000 Electric Expense 0 6,500,456 6,500,456 0 4,191,494 4,191,494 0 2,308,962 2,308,962
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 2,200,563 2,200,563 0 1,418,923 1,418,923 0 781,640 781,640
1 540000 Rent 0 1,692,426 1,692,426 0 1,091,276 1,091,276 0 601,150 601,150
1 540100 MT Trust Funds Land Settlement Rents 5,942,500 0 5,942,500 3,836,824 0 3,836,824 2,105,676 0 2,105,676
MAINTENANCE
1 541000 Supervision & Engineering 0 632,073 632,073 0 407,561 407,561 0 224,512 224,512
1 542000 Structures 0 458,547 458,547 0 295,671 295,671 0 162,876 162,876
1 543000 Reservoirs, Dams, & Waterways 0 494,410 494,410 0 318,796 318,796 0 175,614 175,614
1 544000 Electric Plant 0 3,009,605 3,009,605 0 1,940,593 1,940,593 0 1,069,012 1,069,012
1 545000 Miscellaneous Hydraulic Plant 0 602,621 602,621 0 388,570 388,570 0 214,051 214,051
TOTAL HYDRO POWER GENERATION EXP 12,444,269 22,703,506 35,147,775 8,097,129 14,639,220 22,736,349 4,347,140 8,064,286 12,411,426
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 938,199 938,199 0 604,951 604,951 0 333,248 333,248
1 547XXX Fuel 0 143,496,514 143,496,514 0 92,526,552 92,526,552 0 50,969,962 50,969,962
1 548000 Generation Expense 0 4,224,119 4,224,119 0 2,723,712 2,723,712 0 1,500,407 1,500,407
1 549XXX Miscellaneous Other Power Generation Op Exp 0 1,002,590 1,002,590 0 646,470 646,470 0 356,120 356,120
1 550000 Rent 0 103,105 103,105 0 66,482 66,482 0 36,623 36,623
MAINTENANCE
1 551000 Supervision & Engineering 0 745,098 745,098 0 480,439 480,439 0 264,659 264,659
1 552000 Structures 0 132,207 132,207 0 85,247 85,247 0 46,960 46,960
1 553000 Generating & Electric Equipment 0 1,925,392 1,925,392 0 1,241,493 1,241,493 0 683,899 683,899
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 1,077,218 1,077,218 1 0 694,590 694,590 0 382,628 382,628
TOTAL OTHER POWER GENERATION EXP 0 153,644,442 153,644,442 0 99,069,936 99,069,936 0 54,574,506 54,574,506
Page 2 of 7 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 11,151,323 238,999,388 250,150,711 0 154,106,805 154,106,805 11,151,323 84,892,583 96,043,906
1 556000 System Control & Load Dispatching 0 839,522 839,522 0 541,324 541,324 0 298,198 298,198
E-557 557XXX Other Expense 9,387,035 40,870,077 50,257,112 3,750,916 26,353,026 22,602,110 13,137,951 14,517,051 27,655,002
TOTAL OTHER POWER SUPPLY EXPENSE 20,538,358 280,708,987 301,247,345 3,750,916) 181,001,155 177,250,239 24,289,274 99,707,832 123,997,106
TOTAL PRODUCTION OPERATING EXP 33,814,819 526,121,492 559,936,311 4,346,213 339,243,137 343,589,350 29,468,606 186,878,355 216,346,961
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 2,184,637 2,184,637 0 1,408,654 1,408,654 0 775,983 775,983
1 561000 Load Dispatching 0 2,946,309 2,946,309 0 1,899,780 1,899,780 0 1,046,529 1,046,529
1 562000 Station Expense 0 407,128 407,128 0 262,516 262,516 0 144,612 144,612
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 328,181 328,181 0 211,611 211,611 0 116,570 116,570
1 565XXX Transmission of Electricity by Others 0 19,109,932 19,109,932 0 12,322,084 12,322,084 0 6,787,848 6,787,848
1 566000 Miscellaneous Transmission Expense 0 3,898,463 3,898,463 0 2,513,729 2,513,729 0 1,384,734 1,384,734
1 567000 Rent 0 95,938 95,938 0 61,861 61,861 0 34,077 34,077
MAINTENANCE
1 568000 Supervision & Engineering 1,461 351,770 353,231 0 226,821 226,821 1,461 124,949 126,410
1 569000 Structures 27,179 525,014 552,193 0 338,529 338,529 27,179 186,485 213,664
1 570000 Station Equipment 0 1,076,187 1,076,187 0 693,925 693,925 0 382,262 382,262
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 5,963 1,923,376 1,929,339 1,005 1,240,193 1,241,198 4,958 683,183 688,141
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 4,770 67,761 72,531 1 4,770 43,692 48,462 1 0 24,069 24,069
TOTAL TRANSMISSION OPERATING EXP 39,373 32,914,696 32,954,069 5,775 21,223,395 21,229,170 33,598 11,691,301 11,724,899
Page 3 of 7 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 15,714,661 31,834,865 47,549,526 11,296,584 20,527,121 31,823,705 4,418,077 11,307,744 15,725,821
E-DEPX Depreciation Expense-Transmission 783,637 20,935,136 21,718,773 522,448 13,498,976 14,021,424 261,189 7,436,160 7,697,349
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 1,181,607 1,181,607 0 761,900 761,900 0 419,707 419,707
99 403027 Colstrip Plant Adjustment-Depreciation (2,776,051) 0 (2,776,051) (2,038,974) 0 (2,038,974) (737,077) 0 (737,077)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 200,000 200,000 0 128,960 128,960 0 71,040 71,040
99 407327 Colstrip Reg. Asset Amortization 1,928,943 0 1,928,943 1,076,325 0 1,076,325 852,618 0 852,618
1 407333 Amortization of CDA Settlement Costs 0 32,719 32,719 0 21,097 21,097 0 11,622 11,622
1 407334 Amortization of EIM Deferral 174,780 0 174,780 0 0 0 174,780 0 174,780
99 407360 Amortization of CS2 & COLSTRIP O&M 1,019,256 0 1,019,256 0 0 0 1,019,256 0 1,019,256
1 407382 Amortization of CDA Settlement - Allocated 0 884,085 884,085 0 570,058 570,058 0 314,027 314,027
99 407395 Optional Renewable Power Revenue Offset 361,943 0 361,943 285,737 0 285,737 76,206 0 76,206
99 407405 Amortization of Boulder Park Write Off - Idaho (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
99 407427 Colstrip Regulatory Deferral (2,954,371) 0 (2,954,371) (1,474,013) 0 (1,474,013) (1,480,358) 0 (1,480,358)
99 407434 EIM Deferred O&M (516,113) 0 (516,113) 0 0 0 (516,113) 0 (516,113)
99 407450/40749'Amortization of BPA Residential Exchange Credit (15,757,701) 0 (15,757,701) (10,636,882) 0 (10,636,882) (5,120,819) 0 (5,120,819)
99 407451 Deferral CEIP (1,410,225) 0 (1,410,225) (1,410,225) 0 (1,410,225) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M (1,480,733) 0 (1,480,733) 0 0 0 (1,480,733) 0 (1,480,733)
99 407494 Amortization of Schedule 98 REC Rev 124,205 0 124,205 124,205 0 124,205 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (8,415) (8,415) 0 (5,426) (5,426) 0 (2,989) (2,989)
E-OTX Taxes Other Than FIT--Prod & Trans 0 16,979,609 16,979,609 0 10,948,452 10,948,452 0 6,031,157 6,031,157
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 4,900,049 72,039,606 67,139,557 2,254,795 46,451,138 44,196,343 2,645,254 25,588,468 22,943,214
TOTAL PRODUCTION & TRANSMISSION EXPEN 28,954,143 631,075,794 660,029,937 2,097,193 406,917,670 409,014,863 26,856,950 224,158,124 251,015,074
Page 4 of 7 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 662,836 2,999,273 3,662,109 538,648 2,078,976 2,617,624 124,188 920,297 1,044,485
3 582000 Station Expense 822,790 122,814 945,604 558,014 85,130 643,144 264,776 37,684 302,460
3 583000 Overhead Line Expense 1,907,048 1,181,610 3,088,658 1,217,153 819,045 2,036,198 689,895 362,565 1,052,460
3 584000 Underground Line Expense 2,676,115 0 2,676,115 1,621,970 0 1,621,970 1,054,145 0 1,054,145
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense 14,127 0 14,127 13,905 0 13,905 222 0 222
3 586000 Meter Expense 2,132,329 28,956 2,161,285 1,768,026 20,071 1,788,097 364,303 8,885 373,188
3 587000 Customer Installations Expense 698,779 86,036 784,815 431,161 59,637 490,798 267,618 26,399 294,017
3 588000 Miscellaneous Distribution Expense 5,568,549 3,931,809 9,500,358 4,287,677 2,725,373 7,013,050 1,280,872 1,206,436 2,487,308
3 589000 Rent 0 256,181 256,181 0 177,574 177,574 0 78,607 78,607
MAINTENANCE:
3 590000 Supervision & Engineering 301,590 1,089,548 1,391,138 208,587 755,231 963,818 93,003 334,317 427,320
3 591000 Structures 405,426 12,936 418,362 266,862 8,967 275,829 138,564 3,969 142,533
3 592000 Station Equipment 588,389 49,066 637,455 355,790 34,011 389,801 232,599 15,055 247,654
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 28,479,175 688 28,479,863 19,273,258 477 19,273,735 9,205,917 211 9,206,128
3 594000 Underground Lines 897,930 0 897,930 660,476 0 660,476 237,454 0 237,454
3 595000 Line Transformers 344,665 0 344,665 261,155 0 261,155 83,510 0 83,510
3 596000 Street Light & Signal System Maintenance Exp 91,665 0 91,665 83,437 0 83,437 8,228 0 8,228
3 597000 Meters 60,435 0 60,435 54,175 0 54,175 6,260 0 6,260
3 598000 Miscellaneous Distribution Expense 400,651 319,919 720,570 321,457 221,755 543,212 79,194 98,164 177,358
TOTAL DISTRIBUTION OPERATING EXP 46,052,499 10,078,836 56,131,335 31,921,751 6,986,247 38,907,998 14,130,748 3,092,589 17,223,337
E-DEPX Depreciation Expense-Distribution 60,521,043 86,632 60,607,675 40,268,849 60,050 40,328,899 20,252,194 26,582 20,278,776
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 116,264 0 116,264 116,264 0 116,264 0 0 0
E-OTX Taxes Other Than FIT--Distribution 56,512,469 0 56,512,469 50,990,394 0 50,990,394 5,522,075 0 5,522,075
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 117,149,776 86,632 117,236,408 91,375,507 60,050 91,435,557 25,774,269 26,582 25,800,851
TOTAL DISTRIBUTION EXPENSES 163,202,275 10,165,468 173,367,743 123,297,258 7,046,297 130,343,555 39,905,017 3,119,171 43,024,188
Page 5 of 7 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 135,601 135,601 0 88,162 88,162 0 47,439 47,439
2 902000 Meter Reading Expenses 530,616 129,267 659,883 357,219 84,044 441,263 173,397 45,223 218,620
2 903XXX Customer Records & Collection Expenses 950,230 7,669,592 8,619,822 521,506 4,986,462 5,507,968 428,724 2,683,130 3,111,854
2 904000 Uncollectible Accounts 5,565,406 85,300 5,650,706 4,842,622 55,459 4,898,081 722,784 29,841 752,625
2 905000 Misc Customer Accounts 0 353,066 353,066 0 229,549 229,549 0 123,517 123,517
TOTAL CUSTOMER ACCOUNTS EXPENSES 7,046,252 8,372,826 15,419,078 5,721,347 5,443,676 11,165,023 1,324,905 2,929,150 4,254,055
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 33,254,448 252,152 33,506,600 27,239,191 163,939 27,403,130 6,015,257 88,213 6,103,470
2 909000 Advertising 131,931 735,179 867,110 115,741 477,984 593,725 16,190 257,195 273,385
2 910000 Misc Customer Service & Info Exp 0 105,420 105,420 0 68,540 68,540 0 36,880 36,880
TOTAL CUSTOMER SERVICE & INFO EXP 33,386,379 1,092,751 34,479,130 27,354,932 710,463 28,065,395 6,031,447 382,288 6,413,735
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 42,715 0 42,715 42,715 0 42,715 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 42,715 0 42,715 42,715 0 42,715 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 1,582,965 31,708,224 33,291,189 697,896 21,784,501 22,482,397 885,069 9,923,723 10,808,792
4 921000 Office Supplies & Expenses 1,005 3,819,340 3,820,345 217 2,624,001 2,624,218 788 1,195,339 1,196,127
4 922000 Admin Exp Transferred--Credit 0 (116,184) (116,184) 0 (79,822) (79,822) 0 (36,362) (36,362)
4 923000 Outside Services Employed 1,812,539 13,352,548 15,165,087 1,780,290 9,173,601 10,953,891 32,249 4,178,947 4,211,196
4 924000 Property Insurance Premium 0 2,863,387 2,863,387 0 1,967,233 1,967,233 0 896,154 896,154
4 925XXX Injuries and Damages 4,976,169 7,264,559 12,240,728 3,322,304 4,990,970 8,313,274 1,653,865 2,273,589 3,927,454
4 926XXX Employee Pensions and Benefits 3,520,728 25,909,489 29,430,217 2,579,332 17,800,596 20,379,928 941,396 8,108,893 9,050,289
4 927000 Franchise Requirements 1,200 0 1,200 0 0 0 1,200 0 1,200
1 928000 Regulatory Commission Expenses 3,755,258 4,737,190 8,492,448 2,938,657 3,054,540 5,993,197 816,601 1,682,650 2,499,251
4 930000 Miscellaneous General Expenses 180,187 5,617,503 5,797,690 157,527 3,859,393 4,016,920 22,660 1,758,110 1,780,770
4 931000 Rents 7,700 954,046 961,746 0 655,458 655,458 7,700 298,588 306,288
4 935000 Maintenance of General Plant 1,927,885 12,737,195 14,665,080 1 1,397,584 8,750,835 10,148,419 1 530,301 3,986,360 4,516,661
TOTAL ADMIN & GEN OPERATING EXP 17,765,636 108,847,297 126,612,933 12,873,807 74,581,306 87,455,113 4,891,829 34,265,991 39,157,820
Page 6 of 7 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 3,846,177 19,368,552 23,214,729 2,939,610 13,306,776 16,246,386 906,567 6,061,776 6,968,343
E-AMTX Amortization Expense-General Plant - 303000 0 304,109 304,109 0 208,610 208,610 0 95,499 95,499
E-AMTX Amortization Expense-Miscellaneous IT Intangible 3,159,980 42,881,428 46,041,408 3,159,980 29,460,827 32,620,807 0 13,420,601 13,420,601
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 422,431 422,431 0 290,223 290,223 0 132,208 132,208
99 407229 Idaho Earnings Test Amortization (171,743) 0 (171,743) 0 0 0 (171,743) 0 (171,743)
99 407230 Tax Reform Amortization (33,227) 0 (33,227) 0 0 0 (33,227) 0 (33,227)
99 407306 Regulatory Debit - AMI Amortization 2,280,858 0 2,280,858 2,280,858 0 2,280,858 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 1,506,272 0 1,506,272 1,506,272 0 1,506,272 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 320,960 1,814,516 2,135,476 260,390 1,212,913 1,473,303 60,570 601,603 662,173
99 407314 Regulatory Debit - FISERVE Amortization 77,798 0 77,798 0 0 0 77,798 0 77,798
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 357,039 0 357,039 111,049 0 111,049 245,990 0 245,990
99 407344 Regulatory Credit - Amort - W F Resiliency 7,166,799 0 7,166,799 6,139,689 0 6,139,689 1,027,110 0 1,027,110
99 407347 Regulatory Credit - Deferral - COVID-19 (128,498) 0 (128,498) 0 0 0 (128,498) 0 (128,498)
99 407357 AMORT OF INTERVENOR FUND DEFER 68,176 0 68,176 68,176 0 68,176 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 28,286 0 28,286 28,286 0 28,286 0 0 0
99 407372 Amortization-Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (424,336) 0 (424,336) 0 0 0 (424,336) 0 (424,336)
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (1,247,911) 0 (1,247,911) (1,247,911) 0 (1,247,911) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral (2,385,255) 0 (2,385,255) (2,372,988) 0 (2,372,988) (12,267) 0 (12,267)
99 407452 Regulatory Credit - Intervenor Funding (111,712) 0 (111,712) (111,712) 0 (111,712) 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N (10,520,185) 0 (10,520,185) (8,009,758) 0 (8,009,758) (2,510,427) 0 (2,510,427)
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (2,006,741) 0 (2,006,741) (1,340,149) 0 (1,340,149) (666,592) 0 (666,592)
99 407493 Amortization-Remand Residual Balance (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
E-OTX Taxes Other Than FIT--A&G 1,145,274 5,145,206 6,290,480 825,359 3,534,911 4,360,270 319,915 1,610,295 1,930,210
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 3,550,410 69,936,242 73,486,652 4,859,550 48,014,260 52,873,810 1,309,140 21,921,982 20,612,842
TOTAL ADMIN & GENERAL EXPENSES 21,316,046 178,783,539 200,099,585 17,733,357 122,595,566 140,328,923 3,582,689 56,187,973 59,770,662
TOTAL EXPENSES BEFORE FIT 253,947,810 829,490,378 1,083,438,188 176,246,802 542,713,672 718,960,474 77,701,008 286,776,706 364,477,714
NET OPERATING INCOME (LOSS) BEFORE FIT 202,733,204 138,823,877 63,909,327
E-FIT FEDERAL INCOME TAX 1,164,948 (758,498) 1,923,446
E-FIT DEFERRED FEDERAL INCOME TAX (17,341,194) (9,374,449) (7,966,745)
E-FIT AMORTIZED ITC 526,441 339,449 186,992
ELECTRIC NET OPERATING INCOME (LOSS) 219,435,891 149,296,273 70,139,618
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers 100.000% 65.016% 34.984%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.316% 30.684%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-12E
For Twelve Months Ended February 29, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 178,358 1,273,240 1,451,598 150,548 820,985 971,533 27,810 452,255 480,065
1 456010 Other Electric Rev-Financial 0 (16,400,168) (16,400,168) 0 (10,574,828) (10,574,828) 0 (5,825,340) (5,825,340)
1 456015 Other Electric Rev-CT Fuel Sales 0 23,596,269 23,596,269 0 15,214,874 15,214,874 0 8,381,395 8,381,395
1 456016 Other Electric Rev-Resource Opt 0 3,413,297 3,413,297 0 2,200,894 2,200,894 0 1,212,403 1,212,403
1 456017 Other Electric Rev-Non Resource 0 120,758 120,758 0 77,865 77,865 0 42,893 42,893
1 456018 Other Electric Rev-Extraction 0 325,144 325,144 0 209,653 209,653 0 115,491 115,491
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (165,000) 1,657,863 1,492,863 0 1,068,990 1,068,990 (165,000) 588,873 423,873
1 456050 Other Electric Rev-Attachment Fees 1,009,970 265 1,010,235 829,881 171 830,052 180,089 94 180,183
1 456100 Transmission Revenue of Others 0 29,899,178 29,899,178 0 19,278,990 19,278,990 0 10,620,188 10,620,188
1 456120 Parallel Capacity Support Revenue 0 924,000 924,000 0 595,795 595,795 0 328,205 328,205
1 456130 Ancillary Services Revenue 0 1,171,771 1,171,771 0 755,558 755,558 0 416,213 416,213
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral (8,647,219) 0 (8,647,219) (4,464,003) 0 (4,464,003) (4,183,216) 0 (4,183,216)
1 456329 Amortization Res Decoupling Deferral 19,346,314 0 19,346,314 13,153,735 0 13,153,735 6,192,579 0 6,192,579
1 456338 Non-res Decoupling Deferred Rev (2,753,995) 0 (2,753,995) (1,839,024) 0 (1,839,024) (914,971) 0 (914,971)
1 456339 Amortization Non-res Decoupling 280,238 0 280,238 (164,391) 0 (164,391) 444,629 0 444,629
1 456380 Other Electric Revenue-Clearwater 368,170 0 368,170 0 0 0 368,170 0 368,170
1 456700 Other Electric Rev-Low Voltage 191,360 0 191,360 128,569 0 128,569 62,791 0 62,791
1 456705 Low Voltage B on A 0 1,779,528 1,779,528 0 1,147,440 1,147,440 0 632,088 632,088
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (3,127,607) (3,127,607) 0 (2,016,681) (2,016,681) 0 (1,110,926) (1,110,926)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 3,127,607 3,127,607 0 2,016,681 2,016,681 0 1,110,926 1,110,926
1 456730 Other Elec Rev-Intraco Thermal 0 7,216,486 7,216,486 0 4,653,190 4,653,190 0 2,563,296 2,563,296
TOTAL ACCOUNT 456 9,808,196 54,977,631 64,785,827 7,795,315 35,449,577 43,244,892 2,012,881 19,528,054 21,540,935
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-12E
For Twelve Months Ended February 29, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 208,802,618 208,802,618 0 134,635,928 134,635,928 0 74,166,690 74,166,690
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 1,527,928 1,527,928 0 985,208 985,208 0 542,720 542,720
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 11,151,323 0 11,151,323 0 0 0 11,151,323 0 11,151,323
1 555550 Non Monetary - Exchange Power 0 (2,762) (2,762) 0 (1,781) (1,781) 0 (981) (981)
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 4,918,941 4,918,941 0 3,171,733 3,171,733 0 1,747,208 1,747,208
1 555710 Intercompany Purchase 0 1,171,771 1,171,771 0 755,558 755,558 0 416,213 416,213
1 555740 Purchased Power - EIM 0 22,580,892 22,580,892 0 14,560,159 14,560,159 0 8,020,733 8,020,733
TOTAL ACCOUNT 555 11,151,323 238,999,388 250,150,711 0 154,106,805 154,106,805 11,151,323 84,892,583 96,043,906
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-12E
For Twelve Months Ended February 29, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 46,108 6,013,052 6,059,160 46,108 3,877,216 3,923,324 0 2,135,836 2,135,836
1 557010 Other Power Supply Expense - Financial 0 10,722,532 10,722,532 0 6,913,889 6,913,889 0 3,808,643 3,808,643
1 557018 Merchandise Processing Fee 0 50,964 50,964 0 32,862 32,862 0 18,102 18,102
1 557150 Fuel - Economic Dispatch 0 (13,410,324) (13,410,324) 0 (8,646,977) (8,646,977) 0 (4,763,347) (4,763,347)
1 557160 Power Supply Expense - Miscellaneous 0 2,945,613 2,945,613 0 1,899,331 1,899,331 0 1,046,282 1,046,282
99 557161 Unbilled Add-Ons 856,599 0 856,599 438,597 0 438,597 418,002 0 418,002
1 557165 Other Resource Costs-CAISO Charges 0 676,876 676,876 0 436,450 436,450 0 240,426 240,426
1 557167 Other Resource Costs-CA Carbon 0 319,000 319,000 0 205,691 205,691 0 113,309 113,309
1 557170 Broker Fees - Power 1,860 689,431 691,291 0 444,545 444,545 1,860 244,886 246,746
1 557171 REC Broker Fees 0 69,479 69,479 0 44,800 44,800 0 24,679 24,679
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 1,277,534 0 1,277,534 1,277,534 0 1,277,534 0 0 0
1 557200 Nez Perce 818,678 0 818,678 497,498 0 497,498 321,180 0 321,180
99 557280 Washington ERM Deferred (15,877,734) 0 (15,877,734) (15,877,734) 0 (15,877,734) 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 10,844,213 0 10,844,213 10,844,213 0 10,844,213 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 1,133,376 0 1,133,376 1,133,376 0 1,133,376 0 0 0
99 557324 Def Power Supply Exp-REC Amort (2,110,508) 0 (2,110,508) (2,110,508) 0 (2,110,508) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred 3,342,776 0 3,342,776 0 0 0 3,342,776 0 3,342,776
99 557390 Idaho PCA Amortization 9,054,133 0 9,054,133 0 0 0 9,054,133 0 9,054,133
1 557395 Optional Renewable Power Expense Offset 0 1,591 1,591 0 1,026 1,026 0 565 565
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 5,829,215 5,829,215 0 3,758,678 3,758,678 0 2,070,537 2,070,537
1 557711 Turbine Gas Bookout Offset 0 (5,829,215) (5,829,215) 0 (3,758,678) (3,758,678) 0 (2,070,537) (2,070,537)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 32,791,863 32,791,863 0 21,144,193 21,144,193 0 11,647,670 11,647,670
TOTAL ACCOUNT 557 9,387,035 40,870,077 50,257,112 3,750,916 26,353,026 22,602,110 13,137,951 14,517,051 27,655,002
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-12E
For Twelve Months Ended February 29, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 801,167 252,152 1,053,319 716,276 163,939 880,215 84,891 88,213 173,104
99 908600 Public Purpose Tariff Rider Expense Offset 32,283,664 0 32,283,664 26,182,119 0 26,182,119 6,101,545 0 6,101,545
99 908610 Limited Income Tax Refund Program 161,528 0 161,528 161,528 0 161,528 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization 8,089 0 8,089 179,268 0 179,268 (171,179) 0 (171,179)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 33,254,448 252,152 33,506,600 27,239,191 163,939 27,403,130 6,015,257 88,213 6,103,470
ALLOCATION RATIOS:
E-ALL 2 Number of Customers 100.000% 65.016% 34.984%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.85% 55.85%
2 Cost of Debt 5.152% 5.158%
Total Weighted Cost 2.877% 2.881%
E-APL Net Rate Base 3,360,935,146 2,258,849,954 1,102,085,192
Interest Deduction for FIT Calculation 96,738,187 64,987,113 31,751,074
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 5:28 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 1,286,171,392 857,784,351 428,387,041
E-OPS Less: Operating & Maintenance Expense 825,575,571 530,454,764 295,120,807
E-OPS Less: Book Deprec/Amort and Reg Amortizations 178,080,059 122,206,594 55,873,465
E-OTX Less: Taxes Other than FIT 79,782,558 66,299,116 13,483,442
Net Operating Income Before FIT 202,733,204 138,823,877 63,909,327
E-INT Less: Interest Expense 96,738,187 64,987,113 31,751,074
E-OTX Less: ID ITC Deferred &Amortization (26,459) 0 (26,459)
E-SCM Plus: Schedule M Adjustments (100,421,182) (77,448,657) (22,972,525)
Taxable Net Operating Income 5,547,376 (3,611,893) 9,159,269
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 1,164,948 (758,498) 1,923,446
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax 1,164,948 (758,498) 1,923,446
E-DTE Deferred FIT 12,620,810 11,072,136 1,548,674
E-DTE Customer Tax Credit Amortization (29,962,004) (20,446,585) (9,515,419)
1 411400 Amortized Investment Tax Credit (526,441) (339,449) (186,992)
Total Net FIT/Deferred FIT (16,702,687) (10,472,396) (6,230,291)
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 84,141,763 117,014,762 201,156,525 58,303,737 78,114,485 136,418,222 25,838,026 38,900,277 64,738,303
12 997001 Contributions In Aid of Construction 0 9,213,624 9,213,624 0 6,158,847 6,158,847 0 3,054,777 3,054,777
12 997002 Injuries and Damages 0 (98,538) (98,538) 0 (65,868) (65,868) 0 (32,670) (32,670)
99 997004 Boulder Park Write Off (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
12 997005 FAS106 Current Retiree Medical Accrual 0 (1,003,791) (1,003,791) 0 (670,984) (670,984) 0 (332,807) (332,807)
99 997007 Idaho PCA 11,880,795 0 11,880,795 0 0 0 11,880,795 0 11,880,795
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 319,028 319,028 0 213,254 213,254 0 105,774 105,774
99 997018 DSM Tariff Rider (18,498,122) 351,503 (18,146,619) (14,087,497) 234,962 (13,852,535) (4,410,625) 116,541 (4,294,084)
12 997020 FAS87 Current Pension Accrual 0 (1,302,856) (1,302,856) 0 (870,894) (870,894) 0 (431,962) (431,962)
12 997027 Uncollectibles 4,897,104 (3,028,047) 1,869,057 3,297,416 (2,024,098) 1,273,318 1,599,688 (1,003,949) 595,739
99 997031 Decoupling Mechanism (8,225,338) 0 (8,225,338) (6,686,317) 0 (6,686,317) (1,539,021) 0 (1,539,021)
12 997032 Interest Rate Swaps 0 9,531,127 9,531,127 0 6,371,082 6,371,082 0 3,160,045 3,160,045
99 997033 BPA Residential Exchange (269,586) 0 (269,586) (213,093) 0 (213,093) (56,493) 0 (56,493)
99 997034 Montana Hydro Settlement (1,609,813) (24,450,400) (26,060,213) (1,036,720) (16,798,158) (17,834,878) (573,093) (7,652,242) (8,225,335)
99 997035 Leases 0 19,823 19,823 0 13,619 13,619 0 6,204 6,204
99 997043 Washington Deferred Power Costs (2,765,934) 0 (2,765,934) (2,765,934) 0 (2,765,934) 0 0 0
12 997044 Non-Monetary Power Costs 0 (2,762) (2,762) 0 (1,846) (1,846) 0 (916) (916)
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement (16,820) 0 (16,820) (22,008) 0 (22,008) 5,188 0 5,188
12 997048 AFUDC 0 (2,700,114) (2,700,114) 0 (1,804,891) (1,804,891) 0 (895,223) (895,223)
12 997049 Tax Depreciation 0 (177,832,329) (177,832,329) 0 (118,872,020) (118,872,020) 0 (58,960,309) (58,960,309)
99 997058 Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
12 997061 CDA Fund Settlement 0 0 0 0 0 0 0 0 0
12 997063 CDA Lake Settlement 0 884,086 884,086 0 590,967 590,967 0 293,119 293,119
99 997065 Amortization - Unbilled Revenue Add-Ins 1,160,809 0 1,160,809 852,171 0 852,171 308,638 0 308,638
12 997072 CDA Fund Settlement-Prepayment 0 0 0 0 0 0 0 0 0
12 997080 Book Transportation Depreciation 0 3,660,576 3,660,576 0 2,446,912 2,446,912 0 1,213,664 1,213,664
12 997081 Deferred Compensation 0 (82,481) (82,481) 0 (55,134) (55,134) 0 (27,347) (27,347)
4 997082 Meal Disallowances 0 663,374 663,374 0 455,758 455,758 0 207,616 207,616
12 997083 Paid Time Off 0 1,058,802 1,058,802 0 707,756 707,756 0 351,046 351,046
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 (461,477) 0 (461,477) 0 0 0 (461,477) 0 (461,477)
99 997095 WA REC Deferral (977,132) 0 (977,132) (977,132) 0 (977,132) 0 0 0
12 997096 CDA Settlement Costs 0 32,719 32,719 0 21,871 21,871 0 10,848 10,848
99 997098 Provision for Rate Refund (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 (15,988) (15,988) 0 (10,687) (10,687) 0 (5,301) (5,301)
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (71,613,075) (71,613,075) 0 (47,869,760) (47,869,760) 0 (23,743,315) (23,743,315)
99 997102 Amort Idaho Earnings Test (254229) (171,743) 0 (171,743) 0 0 0 (171,743) 0 (171,743)
99 997107 MDM System 3,787,130 0 3,787,130 3,787,130 0 3,787,130 0 0 0
99 997109 Tax Reform Amortization (33,227) 0 (33,227) 0 0 0 (33,227) 0 (33,227)
99 997110 FISERVE 77,798 268,548 346,346 0 179,511 179,511 77,798 89,037 166,835
12 997111 Capitalized Transportation 0 (104,426) (104,426) 0 (69,804) (69,804) 0 (34,622) (34,622)
12 997114 AFUDC Debt CW IP 0 131,509 131,509 0 87,907 87,907 0 43,602 43,602
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (4,047,736) 0 (4,047,736) (2,597,591) 0 (2,597,591) (1,450,145) 0 (1,450,145)
Page 1 of 2 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 4,322,150 4,322,150 0 2,889,141 2,889,141 0 1,433,009 1,433,009
99 997120 Transportation Tax Disallowance 0 115,876 115,876 0 77,457 77,457 0 38,419 38,419
99 997122 Regulatory Fees (1,247,911) 0 (1,247,911) (1,247,911) 0 (1,247,911) 0 0 0
99 997123 EIM Deferred O&M 174,780 0 174,780 0 0 0 174,780 0 174,780
99 997125 COVID-19 (2,764,590) 0 (2,764,590) (2,372,988) 0 (2,372,988) (391,602) 0 (391,602)
99 997126 Prepaid Expenses 0 (255,165) (255,165) 0 (170,565) (170,565) 0 (84,600) (84,600)
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (679,198) (679,198) 0 (454,010) (454,010) 0 (225,188) (225,188)
99 997129 Mixed Service Costs (IDD#5) 0 (27,766,666) (27,766,666) 0 (18,560,628) (18,560,628) 0 (9,206,038) (9,206,038)
99 997130 Wild Fire Resiliency Deferral (3,323,062) 0 (3,323,062) (1,839,746) 0 (1,839,746) (1,483,316) 0 (1,483,316)
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits (990,053) 0 (990,053) (990,053) 0 (990,053) 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (1,410,225) 0 (1,410,225) (1,410,225) 0 (1,410,225) 0 0 0
99 997138 Intervenor Funding (49,407) 0 (49,407) (49,407) 0 (49,407) 0 0 0
99 997139 Pension Settlement 0 456,423 456,423 0 305,096 305,096 0 151,327 151,327
99 997140 Insurance Balancing (1,981,805) 0 (1,981,805) (1,315,213) 0 (1,315,213) (666,592) 0 (666,592)
99 997141 CCA 832,192 0 832,192 0 0 0 832,192 0 832,192
99 997143 Depreciation Rate Deferral (67,297) 0 (67,297) 111,049 0 111,049 (178,346) 0 (178,346)
997145 Sec 174 Research Costs 0 3,919,512 3,919,512 0 2,619,998 2,619,998 0 1,299,514 1,299,514
TOTAL SCHEDULE M ADJUSTMENTS 58,551,212 (158,972,394) (100,421,182) 29,362,067 (106,810,724) (77,448,657) 29,189,145 (52,161,670) (22,972,525)
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.845% 33.155%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-12E
For Twelve Months Ended February 29, 2024
,Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 19,494,501 19,494,501 0 13,031,099 13,031,099 0 6,463,402 6,463,402
99 410100 Deferred Federal Income Tax Expense - Washingtc 6,732,938 0 6,732,938 6,732,938 0 6,732,938 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 15,135 0 15,135 0 0 0 15,135 0 15,135
410100 Total 6,717,803 19,494,501 26,212,304 6,732,938 13,031,099 19,764,037 (15,135) 6,463,402 6,448,267
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (15,517,674) (15,517,674) 0 (10,372,789) (10,372,789) 0 (5,144,885) (5,144,885)
99 411100 Deferred Federal Income Tax Expense - Washingtc (644,050) 0 (644,050) (644,050) 0 (644,050) 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 1,006,597 0 1,006,597 0 0 0 1,006,597 0 1,006,597
411100 Total (1,650,647) (15,517,674) (17,168,321) (644,050) (10,372,789) (11,016,839) (1,006,597) (5,144,885) (6,151,482)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 2,324,938 0 2,324,938 2,324,938 0 2,324,938 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 1,251,889 0 1,251,889 0 0 0 1,251,889 0 1,251,889
410193 Total 3,576,827 0 3,576,827 2,324,938 0 2,324,938 1,251,889 0 1,251,889
Total Deferred Federal Income Tax Expense 8,643,983 3,976,827 12,620,810 8,413,826 2,658,310 11,072,136 230,157 1,318,517 1,548,674
99 411193 Customer Tax Credit Amortization - Washington (20,446,585) 0 (20,446,585) (20,446,585) 0 (20,446,585) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 9,515,419 0 9,515,419 0 0 0 9,515,419 0 9,515,419
411193 Total 29,962,004 0 29,962,004 20,446,585 0 20,446,585 9,515,419 0 9,515,419
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.845% 33.155%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 66,461 66,461 0 42,854 42,854 0 23,607 23,607
1 408140 State Kwh Generation Tax 0 1,328,746 1,328,746 0 856,775 856,775 0 471,971 471,971
1 408150 R&P Property Tax--Production 0 11,844,420 11,844,420 0 7,637,282 7,637,282 0 4,207,138 4,207,138
1 408180 R&P Property Tax--Transmission 0 3,719,809 3,719,809 0 2,398,533 2,398,533 0 1,321,276 1,321 ,276
1 409100 State Income Tax--Montana & Oregon 0 20,173 20,173 0 13,008 13,008 0 7,165 7,165
TOTAL PRODUCTION & TRANSMISSION 0 16,979,609 16,979,609 0 10,948,452 10,948,452 0 6,031,157 6,031 ,157
DISTRIBUTION
99 408110 State Excise Tax 25,011,208 0 25,011 ,208 25,011,043 0 25,011,043 165 0 165
99 408120 Municipal Occupation & License Tax 25,363,536 0 25,363,536 21,399,504 0 21,399,504 3,964,032 0 3,964,032
99 408160 Miscellaneous State or Local Tax--WA & ID 85 0 85 0 0 0 85 0 85
99 408170 R&P Property Tax--Distribution 6,164,048 0 6,164,048 4,579,847 0 4,579,847 1,584,201 0 1,584,201
99 409100 State Income Tax--Idaho 51 0 51 0 0 0 51 0 51
99 411410 State Income Tax--Idaho ITC Deferred 52 0 52 0 0 0 52 0 52
99 411420 State Income Tax--Idaho ITC Amortization 26,511 0 26,511) 0 0 0 26,511 0 26,511
TOTAL DISTRIBUTION 56,512,469 0 56,512,469 50,990,394 0 50,990,394 5,522,0, 0 5,522,075
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 1 ,145,274 5,145,206 6,290,480 825,359 3,534,911 4,360,270 319,915 1,610,295 1,930,210
TOTAL A&G 1 ,145,274 5,145,206 6,290,480 825,359 3,534,911 4,360,270 319,915 1,610,295 1,930,210
TOTAL TAXES OTHER THAN FIT 57,657,743 22,124,815 79,782,558 51,815,753 14,483,363 66,299,116 5,841 ,990 7,641,452 13,483,442
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,116,666 7,116,666 0 4,588,826 4,588,826 0 2,527,840 2,527,840
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 977,493 977,493 0 630,287 630,287 0 347,206 347,206
1 182381 CDA Settlement Past Storage 0 26,412,058 26,412,058 0 17,030,495 17,030,495 0 9,381 ,563 9,381,563
1 302000 Franchises & Consents 2,829,867 44,049,218 46,879,085 2,829,867 28,402,936 31,232,803 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,430,442 16,750,158 319,716 10,782,160 11,101,876 0 5,648,282 5,648,282
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 5,924,724 105,657,262 111,581,986 5,924,724 72,589,709 78,514,433 0 33,067,553 33,067,553
4 3031OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 32,492,165 32,492,165 0 22,323,092 22,323,092 0 10,169,073 10,169,073
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 70,157,241 70,157,241 0 48,200,129 48,200,129 0 21,957,112 21,957,112
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,864,744 20,864,744 0 14,334,705 14,334,705 0 6,530,039 6,530,039
4 303121 Misc Intangible Plant-AMI Software 4,716,371 59,497 4,775,868 4,716,371 40,876 4,757,247 0 18,621 18,621
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 16,492,414 16,492,414 0 11,330,783 11,330,783 0 5,161 ,631 5,161,631
TOTAL INTANGIBLE PLANT 13,790,678 350,522,529 364,313,207 13,790,678 236,911,589 250,702,267 0 113,610,940 113,610,940
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311XXX Structures & Improvements 111,911,140 29,539,751 141,450,891 73,117,422 19,047,231 92,164,653 38,793,718 10,492,520 49,286,238
1 312000 Boiler Plant 146,520,715 78,580,867 225,101,582 93,243,119 50,668,943 143,912,062 53,277,596 27,911,924 81,189,520
1 313000 Generators 287,897 0 287,897 185,191 0 185,191 102,706 0 102,706
1 314000 Turbogenerator Units 39,691,177 18,659,818 58,350,995 25,944,019 12,031,851 37,975,870 13,747,158 6,627,967 20,375,125
1 315000 Accessory Electric Equipment 18,328,196 12,501,086 30,829,282 11,973,505 8,060,700 20,034,205 6,354,691 4,440,386 10,795,077
1 316000 Miscellaneous Power Plant Equipment 14,945,456 2,476,959 17,422,415 9,765,000 1,597,143 11,362,143 5,180,456 879,816 6,060,272
TOTAL STEAM PRODUCTION PLANT 331,684,581 145,616,063 477,300,644 214,228,256 93,893,237 308,121,493 117,456,325 51,722,826 169,179,151
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 68,410,838 68,410,838 0 44,111,308 44,111,308 0 24,299,530 24,299,530
1 331 XXX Structures & Improvements 0 117,371,669 117,371,669 0 75,681,252 75,681,252 0 41,690,417 41,690,417
1 332XXX Reservoirs, Dams, & Waterways 0 266,223,546 266,223,546 0 171,660,942 171,660,942 0 94,562,604 94,562,604
1 333000 Waterwheels, Turbines, & Generators 0 236,035,876 236,035,876 0 152,195,933 152,195,933 0 83,839,943 83,839,943
1 334000 Accessory Electric Equipment 0 86,532,371 86,532,371 0 55,796,073 55,796,073 0 30,736,298 30,736,298
1 335XXX Miscellaneous Power Plant Equipment 0 14,382,751 14,382,751 0 9,273,998 9,273,998 0 5,108,753 5,108,753
1 336000 Roads, Railroads, & Bridges 0 3,888,193 3,888,193 0 2,507,107 2,507,107 0 1,381 ,086 1,381,086
TOTAL HYDRAULIC PRODUCTION PLANT 0 792,845,244 792,845,244 0 511 ,226,613 511,226,613 0 281,618,631 281,618,631
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,627,909 17,627,909 0 11,366,476 11,366,476 0 6,261 ,433 6,261,433
1 342000 Fuel Holders, Producers, & Accessories 0 21,071,200 21,071,200 0 13,586,710 13,586,710 0 7,484,490 7,484,490
1 343000 Prime Movers 0 21,429,792 21,429,792 0 13,817,930 13,817,930 0 7,611 ,862 7,611,862
1 344000 Generators 0 240,113,809 240,113,809 0 154,825,384 154,825,384 0 85,288,425 85,288,425
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,568,938 26,568,938 0 17,131,651 17,131,651 0 9,437,287 9,437,287
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,626,745 1,626,745 0 1,048,925 1,048,925 0 577,820 577,820
TOTAL OTHER PRODUCTION PLANT 0 329,548,921 329,548,921 0 212,493,144 212,493,144 0 117,055,777 117,055,777
TOTAL PRODUCTION PLANT 331,684,581 1,268,010,228 1,599,694,809 214,228,256 817,612,994 1 ,031,841,250 117,456,325 450,397,234 567,853,559
Page 1 of 3 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,621,812 30,250,170 410,632 19,100,144 19,510,776 217,726 10,521,668 10,739,394
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 16,425 37,369,691 37,386,116 10,584 24,095,977 24,106,561 5,841 13,273,714 13,279,555
1 353XXX Station Equipment 12,907,128 375,378,643 388,285,771 8,436,181 242,044,149 250,480,330 4,470,947 133,334,494 137,805,441
1 354000 Towers & Fixtures 15,998,573 1,142,818 17,141,391 10,455,840 736,889 11,192,729 5,542,733 405,929 5,948,662
1 355000 Poles & Fixtures 5,418 382,771,081 382,776,499 3,541 246,810,793 246,814,334 1,877 135,960,288 135,962,165
1 356000 Overhead Conductors & Devices 12,539,365 178,442,894 190,982,259 8,194,327 115,059,978 123,254,305 4,345,038 63,382,916 67,727,954
1 357000 Underground Conduit 0 3,240,986 3,240,986 0 2,089,788 2,089,788 0 1,151 ,198 1,151,198
1 358000 Underground Conductors & Devices 0 6,718,523 6,718,523 0 4,332,104 4,332,104 0 2,386,419 2,386,419
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,174,101 1,017,215,752 1,059,389,853 27,562,623 655,900,717 683,463,340 14,611,478 361,315,035 375,926,513
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,893,560 0 11,893,560 10,364,365 0 10,364,365 1,529,195 0 1,529,195
99 360400 Land Easements 4,155,788 0 4,155,788 1,403,984 0 1,403,984 2,751 ,804 0 2,751,804
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 31,071,089 0 31,071,089 23,353,324 0 23,353,324 7,717,765 0 7,717,765
3 362000 Station Equipment 172,818,715 3,300,955 176,119,670 115,823,268 2,288,090 118,111,358 56,995,447 1,012,865 58,008,312
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 590,191,002 0 590,191,002 391,501,628 0 391,501,628 198,689,374 0 198,689,374
99 365000 Overhead Conductors & Devices 369,690,467 0 369,690,467 232,263,139 0 232,263,139 137,427,328 0 137,427,328
99 366000 Underground Conduit 177,919,766 0 177,919,766 118,597,713 0 118,597,713 59,322,053 0 59,322,053
99 367000 Underground Conductors & Devices 295,066,556 0 295,066,556 195,766,100 0 195,766,100 99,300,456 0 99,300,456
99 368000 Line Transformers 362,094,137 0 362,094,137 254,067,313 0 254,067,313 108,026,824 0 108,026,824
99 369XXX Services 227,665,782 0 227,665,782 147,044,442 0 147,044,442 80,621,340 0 80,621,340
99 371 XXX Installations on Customers' Premises 11,990,351 0 11,990,351 11,990,351 0 11,990,351 0 0 0
99 370XXX Meters 87,776,756 0 87,776,756 62,978,742 0 62,978,742 24,798,014 0 24,798,014
99 373XXX Street Light & Signal Systems 84,939,160 0 84,939,160 56,013,250 0 56,013,250 28,925,910 0 28,925,910
TOTAL DISTRIBUTION PLANT 27427,640,979 3,300,955 2,430,941,934 1,621,167,619 2,288,090 1 ,623,455,709 806,473,360 1 ,012,865 807,486,225
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,515,952 10,063,024 11,578,976 811,230 6,913,599 7,724,829 704,722 3,149,425 3,854,147
4 390XXX Structures & Improvements 27,993,261 113,053,115 141,046,376 18,171,538 77,670,882 95,842,420 9,821 ,723 35,382,233 45,203,956
4 391XXX Office Furniture & Equipment 2,376,627 45,116,695 47,493,322 2,361,091 30,996,523 33,357,614 15,536 14,120,172 14,135,708
4 392XXX Transportation Equipment 40,220,310 33,211,248 73,431,558 27,186,225 22,817,124 50,003,349 13,034,085 10,394,124 23,428,209
4 393000 Stores Equipment 889,153 4,351,558 5,240,711 706,363 2,989,651 3,696,014 182,790 1,361 ,907 1,544,697
4 394000 Tools, Shop & Garage Equipment 3,237,004 19,147,651 22,384,655 1,876,208 13,155,011 15,031,219 1,360,796 5,992,640 7,353,436
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 401,077 3,727,864 4,128,941 398,866 2,561,154 2,960,020 2,211 1,166,710 1,168,921
4 396XXX Power Operated Equipment 20,735,973 5,778,090 26,514,063 12,831,210 3,969,721 16,800,931 7,904,763 1,808,369 9,713,132
4 397XXX Communications Equipment 29,877,450 108,621,743 138,499,193 23,050,305 74,626,396 97,676,701 6,827,145 33,995,347 40,822,492
4 398000 Miscellaneous Equipment 10,423 854,661 865,084 0 587,178 587,178 10,423 267,483 277,906
TOTAL GENERAL PLANT 127,257,230 344,042,436 471,299,666 87,393,036 236,367,475 323,760,511 39,864,194 107,674,961 147,539,155
TOTAL PLANT IN SERVICE 2,942,547,569 2,983,091,900 5,925,639,469 1,964,142,212 1 ,949,080,865 3,913,223,077 978,405,357 1,034,011,035 2,012,416,392
Page 2 of 3 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (299,696,595) (82,593,119) (382,289,714) (198,954,334) (53,256,043) (252,210,377) (100,742,261) (29,337,076) (130,079,337)
E-ADEP Hydro Production Plant 0 (206,389,535) (206,389,535) 0 (133,079,972) (133,079,972) 0 (73,309,563) (73,309,563)
E-ADEP Other Production Plant 0 (181,684,491) (181,684,491) 0 (117,150,160) (117,150,160) 0 (64,534,331) (64,534,331)
E-ADEP Transmission Plant (28,223,437) (262,116,304) (290,339,741) (17,322,462) (169,012,593) (186,335,055) (10,900,975) (93,103,711) (104,004,686)
E-ADEP Distribution Plant (797,219,251) (591,873) (797,811,124) (498,679,339) (410,263) (499,089,602) (298,539,912) (181 ,610) (298,721,522)
E-ADEP General Plant 52,050,910 113,750,921 165,801,831 34,800,729 78,150,295 112,951,024 17,250,181 35,600,626 52,850,807
TOTAL ACCUMULATED DEPRECIATION 1,177,190,193 847,126,243 2,024,316,436 749,756,864 551,059,326 1 ,300,816,190 427,433,329 296,066,917 723,500,246
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,849,058) (19,849,058) 0 (12,798,673) (12,798,673) 0 (7,050,385) (7,050,385)
E-AAMT Distribution-Franchises/Misc Intangibles (595,043) 0 (595,043) (595,043) 0 (595,043) 0 0 0
E-AAMT General Plant - 303000 0 (4,067,865) (4,067,865) 0 (2,789,560) (2,789,560) 0 (1 ,278,305) (1,278,305)
E-AAMT Miscellaneous IT Intangible Plant -3031XX (6,481,515) (139,967,752) (146,449,267) (6,481,515) (96,162,044) (102,643,559) 0 (43,805,708) (43,805,708)
E-AAMT General Plant - 390200, 396200 0 1,652,643 1,652,643 0 1,135,415 1,135,415 0 517,228 517,228
TOTAL ACCUMULATED AMORTIZATION 7,076,558 165,537,318 172,613,876 7,076,558 112,885,692 119,962,250 0 521651,626 52,651,626
TOTAL ACCUMULATED DEPR/AMORT (1,184,266,751) (1,012,663,561) (2,196,930,312) (756,833,422) (663,945,018) (1 ,420,778,440) (427,433,329) (348,718,543) (776,151,872)
NET ELECTRIC UTILITY PLANT before ADFIT 1,758,280,818 1,970,428,339 3,728,709,157 1,207,308,790 1 ,285,135,847 2,492,444,637 550,972,028 685,292,492 1,236,264,520
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (544,304,425) (544,304,425) 0 (363,840,293) (363,840,293) 0 (180,464,132) (180,464,132)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (45,909,311) (45,909,311) 0 (31,541,074) (31,541,074) 0 (14,368,237) (14,368,237)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (4,860,072) (4,860,072) 0 (3,339,015) (3,339,015) 0 (1 ,521 ,057) (1,521,057)
4 ADFIT - Common Plant (283750 from C-DTX) 0 23,018 23,018 0 15,814 15,814 0 7,204 7,204
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,546,532) (5,546,532) 0 (3,576,404) (3,576,404) 0 (1 ,970,128) (1,970,128)
1 ADFIT - CDA Settlement Costs (283333) 0 (205,273) (205,273) 0 (132,360) (132,360) 0 (72,913) (72,913)
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 935,295 935,295 0 625,198 625,198 0 310,097 310,097
TOTAL ACCUMULATED DFIT 0 601,737,890 601,737,890 0 403,038,530 403,038,530 0 198,699,360 198,699,360
NET ELECTRIC UTILITY PLANT 1,758,280,818 1,368,690,449 3,126,971,267 1 1,207,308,790 882,097,317 2,089,406,107 550,972,028 486,593,132 1,037,565,160
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.316% 30.684%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.845% 33.155%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,758,280,818 1,368,690,449 3,126,971,267 ########### 882,097,317 2,089,406,107 550,972,028 486,593,132 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,167,149 44,207,870 52,375,019 6,173,240 30,372,133 36,545,373 1,993,909 13,835,737 15,829,646
4 Accumulated Amortization - AFUDC (182318) (1,615,204) (7,415,442) (9,030,646) (1,216,541) (5,094,631) (6,311,172) (398,663) (2,320,811) (2,719,474)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,347,370 0 2,347,370 0 0 0 2,347,370 0 2,347,370
99 ADFIT - Boulder Park Disallowed (190040) 53,052 0 53,052 0 0 0 53,052 0 53,052
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 14,309,586 0 14,309,586 14,309,586 0 14,309,586 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 21,668,149 0 21 ,668,149 21,668,149 0 21,668,149 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (7,555,324) 0 (7,555,324) (7,555,324) 0 (7,555,324) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 0 0 0 0 0 0 0 0 0
4 Customer Advances (252000) (4,611,372) 0 (4,611,372) (1,330,711) 0 (1,330,711) (3,280,661) 0 (3,280,661)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (11,451,081) 0 (11,451,081) (10,934,833) 0 (10,934,833) (516,248) 0 (516,248)
99 ADFIT-Customer Tax Credit (190393) 2,404,727 0 2,404,727 2,296,315 0 2,296,315 108,412 0 108,412
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (6,563,581) 0 (6,563,581) (3,738,120) 0 (3,738,120) (2,825,461) 0 (2,825,461)
99 Colstrip-Regulatory Asset (182327) 20,398,913 0 20,398,913 11,870,811 0 11,870,811 8,528,102 0 8,528,102
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) 2,255 0 2,255 290,016 0 290,016 (287,761) 0 (287,761)
99 Colstrip Reg Asset ADFIT (283376) (2,956,512) 0 (2,956,512) (2,046,719) 0 (2,046,719) (909,793) 0 (909,793)
99 Colstrip ARO (317000P) 17,139,710 0 17,139,710 11,200,804 0 11,200,804 5,938,906 0 5,938,906
99 Colstrip ARO A/D (317000A) (8,833,560) 0 (8,833,560) (6,318,628) 0 (6,318,628) (2,514,932) 0 (2,514,932)
99 Colstrip ARO Liability (230027) (15,376,413) 0 (15,376,413) (10,048,489) 0 (10,048,489) (5,327,924) 0 (5,327,924)
99 Colstrip ARO ADFIT (190376) 3,229,047 0 3,229,047 2,110,183 0 2,110,183 1,118,864 0 1,118,864
99 Colstrip ARO ADFIT (283377) (1,744,291) 0 (1 ,744,291) (1,025,256) 0 (1,025,256) (719,035) 0 (719,035)
99 Customer Deposits (235199) (10,028) 0 (10,028) (10,028) 0 (10,028) 0 0 0
C-WKC Working Capital 170,768,859 0 170,768,859 118,471,890 0 118,471,890 52,296,969 0 52,296,969
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 197,171,451 36,792,428 233,963,879 144,166,345 25,277,502 169,443,847 53,005,106 11,514,926 64,520,032
NET RATE BASE 1,955,452,269 1,405,482,877 3,360,935,146 ########### 907,374,819 2,258,849,954 603,977,134 498,108,058 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 4,098,151 4,098,151 4,098,151 4,098,151 2,642,488 2,642,488 1,455,663 1,455,663
Steam (ED-ID) 4,418,077 4,418,077 4,418,077 4,418,077 4,418,077 4,418,077
Steam (ED-WA; 11,296,584 11,296,584 11,296,584 11,296,584 11,296,584 11,296,584
1 Hydro (ED-AN) 16,861,142 16,861,142 16,861,142 16,861,142 10,872,064 10,872,064 5,989,078 5,989,078
1 Other (ED-AN) 10,875,572 10,875,572 10,875,572 10,875,572 7,012,569 7,012,569 3,863,003 3,863,003
Total Electric Production 47,549,526 47,549,526 15,714,661 31,834,865 47,549,526 11,296,584 20,527,121 31,823,705 4,418,077 11,307,744 15,725,821
Electric Transmission
1 ED-AN 20,935,136 20,935,136 20,935,136 20,935,136 13,498,976 13,498,976 7,436,160 7,436,160
ED-I D 261,189 261,189 261,189 261,189 261,189 261,189
ED-WA 522,448 522,448 522,448 522,448 522,448 522,448
Total Electric Transmissioi 21,718,773 21,718,773 783,637 20,935,136 21,718,773 522,448 13,498,976 14,021,424 261,189 7,436,160 7,697,349
Electric Distribution
3 ED-AN 86,632 86,632 86,632 86,632 60,050 60,050 26,582 26,582
ED-ID 20,252,194 20,252,194 20,252,194 20,252,194 20,252,194 20,252,194
ED-WA 40,268,849 40,268,849 40,268,849 40,268,849 40,268,849 40,268,849
Total Electric Distribution 60,607,675 60,607,675 60,521,043 86,632 60,607,675 40,268,849 60,050 40,328,899 20,252,194 26,582 20,278,776
Gas Underground Storage
GD-AN 770,638 770,638
GD-OR 130,820 130,820
Total Gas Underground Sti 901,458 770,638 130,820
Gas Distribution
GD-AN 56,676 56,676
GD-ID 7,169,253 7,169,253
GD-WA 17,130,383 17,130,383
GD-OR 11,169,545 11,169,545
Total Gas Distribution 35,525,857 24,356,312 11,169,545
General Plant
4 ED-AN 2,791,114 2,791,114 2,791,114 2,791,114 1,917,579 1,917,579 873,535 873,535
ED-ID 541,299 541,299 541,299 541,299 541,299 541,299
ED-WA 1,464,906 1,464,906 1,464,906 1,464,906 1,464,906 1,464,906
7,4 CD-AA 22,302,830 15,940,278 4,393,658 1,968,894 15,940,278 15,940,278 10,951,449 10,951,449 4,988,829 4,988,829
9,4 CD-AN 813,514 637,160 176,354 637,160 637,160 437,748 437,748 199,412 199,412
9 CD-ID 466,367 365,268 101,099 365,268 365,268 365,268 365,268
9 CD-WA 1,882,873 1,474,704 408,169 1,474,704 1,474,704 1,474,704 1,474,704
8 GD-AA 352,214 242,408 109,806
GD-AN 26,161 26,161
GD-I D 45,748 45,748
GD-WA 1,104,268 1,104,268
GD-OR 182,845 182,845
Total General Plant 31,974,139 23,214,729 6,497,865 2,261,545 3,846,177 19,368,552 23,214,729 2,939,610 13,306,776 16,246,386 906,567 6,061,776 6,968,343
Total Depreciation Expens 198,277,428 153,090,703 31,624,815 13,561,910 80,865,518 72,225,185 153,090,703 55,027,491 47,392,923 102,420,414 25,838,027 24,832,262 50,670,289
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Exper 69.316% 30.684%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 918,400 918,400 918,400 918,400 592,184 592,184 326,216 326,216
1 Misc Intangible Plt (303001 ED-AN 263,207 263,207 263,207 263,207 169,716 169,716 93,491 93,491
Total Production/Transmission 1,181,607 1,181,607 1,181,607 1,181,607 761,900 761,900 419,707 419,707
Distribution
Franchises (302000) ED-WA 110,398 110,398 110,398 110,398 110,398 110,398
Misc Intangible Plt (303001 ED-WA 5,866 5,866 5,866 5,866 5,866 5,866
Total Distribution 116,264 116,264 116,264 116,264 116,264 116,264
General Plant - 303000
7,4 CD-AA 414,833 296,489 81,723 36,621 296,489 296,489 203,697 203,697 92,792 92,792
9,1 CD-AN 9,729 7,620 2,109 7,620 7,620 4,913 4,913 2,707 2,707
GD-ID 14,795 14,795
GD-WA 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,826 304,109 123,489 43,228 304,109 304,109 208,610 208,610 95,499 95,499
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 49,424,916 35,324,976 9,736,708 4,363,232 35,324,976 35,324,976 24,269,318 24,269,318 11,055,658 11,055,658
9,4 CD-AN 105,963 82,992 22,971 82,992 82,992 57,018 57,018 25,974 25,974
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,398,463 1,878,524 519,939 1,878,524 1,878,524 1,878,524 1,878,524 0
4 ED-AN 7,473,460 7,473,460 7,473,460 7,473,460 5,134,491 5,134,491 2,338,969 2,338,969
ED-ID 0 0 0 0 0 0
ED-WA 1,281,456 1,281,456 1,281,456 1,281,456 1,281,456 1,281,456
8 GD-AA 182,003 125,262 56,741
G D-AN 0 0
GD-OR 69,997 69,997
Total Miscellaneous IT Intangible Pit - 3031; 60,936,258 46,041,408 10,404,880 4,489,970 3,159,980 42,881,428 46,041,408 3,159,980 29,460,827 32,620,807 0 13,420,601 13,420,601
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 422,431 422,431 422,431 422,431 290,223 290,223 132,208 132,208
GD-OR 0 0
Total General Plant - 390200, 396200 422,431 422,431 0 0 422,431 422,431 290,223 290,223 132,208 132,208
Total Amortization Expense 63,127,386 48,065,819 10,528,369 4,533,198 3,276,244 44,789,575 48,065,819 3,276,244 30,721,560 33,997,804 0 14,068,015 14,068,015
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (82,593,119) (82,593,119) (82,593,119) (82,593,119) (53,256,043) (53,256,043) (29,337,076) (29,337,076)
Steam (ED-ID) (100,742,261) (100,742,261) (100,742,261) (100,742,261) (100,742,261) (100,742,261)
Steam (ED-WA (198,954,334) (198,954,334) (198,954,334) (198,954,334) (198,954,334) (198,954,334)
1 Hydro (ED-AN) (206,389,535) (206,389,535) (206,389,535) (206,389,535) (133,079,972) (133,079,972) (73,309,563) (73,309,563)
1 Other (ED-AN) 181,684,491 181,684,491 181,684,491 181,684,491 117,150,160 117,150,160 64,534,331 64,534,331
Total Electric Production (770,363,740) (770,363,740) (299,696,595) (470,667,145) (770,363,740) (198,954,334) (303,486,175) (502,440,509) (100,742,261) (167,180,970) (267,923,231)
Electric Transmission
1 ED-AN (262,116,304) (262,116,304) (262,116,304) (262,116,304) (169,012,593) (169,012,593) (93,103,711) (93,103,711)
ED-ID (10,900,975) (10,900,975) (10,900,975) (10,900,975) (10,900,975) (10,900,975)
ED-WA (17,322,462) (17,322,462 (17,322,462) (17,322,462) 17,322,462 17,322,462)
Total Electric Transmissic (290,339,741) (290,339,741) (28,223,437) (262,116,304) (290,339,741) (17,322,462) (169,012,593) (186,335,055) (10,900,975) (93,103,711) (104,004,686)
Electric Distribution
3 ED-AN (591,873) (591,873) (591,873) (591,873) (410,263) (410,263) (181,610) (181,610)
ED-ID (298,539,912) (298,539,912) (298,539,912) (298,539,912) (298,539,912) (298,539,912)
ED-WA (498,679,339) 498,679,339 498,679,339) (498,679,339) (498,679,339) (498,679,339)
Total Electric Distribution (797,811,124) (797,811,124) (797,219,251) (591,873) (797,811,124) (498,679,339) (410,263) (499,089,602) (298,539,912) (181,610) (298,721,522)
Gas Underground Storage
GD-AN (20,109,089) (20,109,089)
GD-OR (1,795,940) 1,795,940
Total Gas Underground S1 (21,905,029) (20,109,089) (1,795,940)
Gas Distribution
GD-AN (2,089,751) (2,089,751)
GD-ID (108,997,885) (108,997,885)
GD-WA (204,815,409) (204,815,409)
GD-OR 151,268,576 151,268,576
Total Gas Distribution (467,171,621) (315,903,045) (151,268,576)
General Plant
4 ED-AN (36,955,868) (36,955,868) (36,955,868) (36,955,868) (25,389,790) (25,389,790) (11,566,078) (11,566,078)
ED-ID (13,844,874) (13,844,874) (13,844,874) (13,844,874) (13,844,874) (13,844,874)
ED-WA (27,663,206) (27,663,206) (27,663,206) (27,663,206) (27,663,206) (27,663,206)
7,4 CD-AA (97,434,795) (69,638,597) (19,194,654) (8,601,544) (69,638,597) (69,638,597) (47,843,805) (47,843,805) (21,794,792) (21,794,792)
9,4 CD-AN (9,137,224) (7,156,456) (1,980,768) (7,156,456) (7,156,456) (4,916,700) (4,916,700) (2,239,756) (2,239,756)
9 CD-ID (4,347,830) (3,405,307) (942,523) (3,405,307) (3,405,307) (3,405,307 (3,405,307)
9 CD-WA (9,113,050) (7,137,523) (1,975,527) (7,137,523) (7,137,523) (7,137,523) (7,137,523)
8 GD-AA (2,888,197) (1,987,773) (900,424)
GD-AN (4,073,489) (4,073,489)
GD-ID (2,469,180) (2,469,180)
GD-WA (13,864,523) (13,864,523)
GD-OR 5,994,765 5,994,765
Total General Plant (227,787,001) (165,801,831) (46,488,437) (15,496,733) (52,050,910) (113,750,921) (165,801,831) (34,800,729) (78,150,295) (112,951,024) (17,250,181) (35,600,626) (52,850,807)
Total Accumulated Depr (2,575,378,256) (2,024,316,436) (382,500,571) (168,561,249) (1,177,190,193) (847,126,243) (2,024,316,436) (749,756,864) (551,059,326) (1,300,816,190) (427,433,329) (296,066,917) (723,500,246)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Expense 69.316% 30.684%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,723,221) (16,723,221) (16,723,221) (16,723,221) (10,783,133) (10,783,133) (5,940,088) (5,940,088)
1 Misc Intangible Plt (3030 ED-AN 3,125,837 3,125,837 3,125,837 3,125,837 2,015,540 2,015,540 1,110,297 1,110,297
Total Production/Transmission (19,849,058) (19,849,058) (19,849,058) (19,849,058) (12,798,673) (12,798,673) (7,050,385) (7,050,385)
Distribution
Franchises (302000) ED-WA (522,061) (522,061) (522,061) (522,061) (522,061) (522,061)
Misc Intangible Plt (3030 ED-WA (72,982) (72,982) (72,982) (72,982) (72,982) (72,982)
Total Distribution (595,043) (595,043) (595,043) (595,043) (595,043) (595,043)
General Plant - 303000
7,4 CD-AA (5,519,761) (3,945,084) (1,087,393) (487,284) (3,945,084) (3,945,084) (2,710,391) (2,710,391) (1,234,693) (1,234,693)
9,1 CD-AN (156,764) (122,781) (33,983) (122,781) (122,781) (79,169) (79,169) (43,612) (43,612)
GD-ID (177,309) (177,309)
GD-WA (344,607) (344,607)
GD-OR (136,709) (136,709)
Total General Plant - 303000 (6,335,150) (4,067,865) (1,643,292) (623,993) (4,067,865) (4,067,865) (2,789,560) (2,789,560) (1,278,305) (1,278,305)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (171,631,376) (122,668,377) (33,811,381) (15,151,618) (122,668,377) (122,668,377) (84,276,854) (84,276,854) (38,391,523) (38,391,523)
9,4 CD-AN (180,699) (141,527) (39,172) (141,527) (141,527) (97,233) (97,233) (44,294) (44,294)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,729,288) (2,920,853) (808,435) (2,920,853) (2,920,853) (2,920,853) (2,920,853) 0 0
4 ED-AN (17,157,848) (17,157,848) (17,157,848) (17,157,848) (11,787,957) (11 ,787,957) (5,369,891) (5,369,891)
ED-ID 0 0 0 0 0 0
ED-WA (3,560,662) (3,560,662) (3,560,662) (3,560,662) (3,560,662) (3,560,662)
8 GD-AA (280,858) (193,298) (87,560)
GD-AN 0 0
GD-OR 95,153 95,153
Total Misc IT Intangible Plant - 3031XX (196,635,884) (146,449,267) (34,852,286) (15,334,331) (6,481,515) (139,967,752) (146,449,267) (6,481,515) (96,162,044) (102,643,559) 0 (43,805,708) (43,805,708)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,652,643) (1,652,643) (1,652,643) (1,652,643) (1,135,415) (1 ,135,415) (517,228) (517,228)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,652,643) (1,652,643) 0 0 0 (1,652,643) (1,652,643) 0 (1,135,415) (1,135,415) 0 (517,228) (517,228)
Total Accumulated Amortization (225,067,778) (172,613,876) (36,495,578) (15,958,324) (7,076,558) (165,537,318) (172,613,876) (7,076,558) (112,885,692) (119,962,250) 0 (52,651,626) (52,651,626)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31 .297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended February 29, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,083,006 122,220 362,279 598,507 1,083,006 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,135,089 0 0 8,673,191 8,673,191 0 0 2,390,612 2,390,612 0 1,071,286 1,071,286
9 CD-WA / ID / AN 2,327,290 689,010 342,443 791,326 1,822,779 190,705 94,782 219,024 504,511 0 0 0
TOTAL ACCOUNT 19,461,919 811,230 704,722 10,063,024 11,578,976 3,261,722 94,782 2,609,636 5,966,140 845,517 1,071,286 1,916,803
390XXX Structures & Improvements
99 ED-WA / ID / AN 21,051,109 8,516,429 3,394,048 9,140,632 21,051,109 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,458,044 0 0 0 0 0 0 0 0 4,458,044 0 4,458,044
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 132,340,911 0 0 94,586,696 94,586,696 0 0 26,071,159 26,071,159 0 11,683,056 11,683,056
9 CD-WA / ID / AN 32,441,168 9,655,109 6,427,675 9,325,787 25,408,571 2,672,346 1,779,055 2,581,196 7,032,597 0 0 0
TOTAL ACCOUNT 215,341,832 18,171,538 9,821,723 113,053,115 141,046,376 27,722,946 1,779,055 28,652,355 58,154,356 4,458,044 11,683,056 16,141,100
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,991,042 1,693,584 7,798 2,289,660 3,991,042 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 GD-AA 170,667 0 0 0 0 0 0 117,460 117,460 0 53,207 53,207
7 CD-AA 59,641,502 0 0 42,626,974 42,626,974 0 0 11,749,376 11,749,376 0 5,265,152 5,265,152
9 CD-WA / ID / AN 1,117,575 667,507 7,739 200,061 875,307 184753 2,142 55,373 242,268 0 0 0
TOTAL ACCOUNT 65,166,018 2,361,091 15,537 45,116,695 47,493,323 417,876 2,142 11,922,209 12,342,227 12,109 5,318,359 5,330,468
392XXX Transportation Equipment
99 ED-WA / ID / AN 62,367,277 25,614,246 12,254,369 24,498,662 62,367,277 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,344,135 0 0 0 0 10,206,893 3,313,285 2,823,957 16,344,135 0 0 0
99 GD-OR / AS 4,812,326 0 0 0 0 0 0 0 0 4,812,326 0 4,812,326
8 GD-AA 97,187 0 0 0 0 0 0 66,888 66,888 0 30,299 30,299
7 CD-AA 7,579,031 0 0 5,416,885 5,416,885 0 0 1,493,069 1,493,069 0 669,077 669,077
9 CD-WA / ID / AN 7,210,485 1,571,979 779,715 3,295,702 5,647,396 435,093 215,810 912,186 1,563,089 0 0 0
TOTAL ACCOUNT 98,410,441 27,186,225 13,034,084 33,211,249 73,431,558 10,641,986 3,529,095 5,296,100 19,467,181 4,812,326 699,376 5,511,702
Page 1 of 3 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended February 29, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 12,292 0 0 0 0 0 0 0 0 12,292 0 12,292
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,950 8,950 0 0 2,467 2,467 0 1,106 1,106
9 CD-WA / ID / AN 6,076,169 647,496 182,790 3,928,691 4,758,977 179,214 50,593 1,087,385 1,317,192 0 0 0
TOTAL ACCOUNT 6,796,120 706,362 182,790 4,351,558 5,240,710 401,567 50,593 1,089,852 1,542,012 12,292 1,106 13,398
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 9,444,839 1,847,546 607,184 6,990,109 9,444,839 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,810,958 0 0 0 0 2,896,024 580,330 334,604 3,810,958 0 0 0
99 GD-OR / AS 1,296,185 0 0 0 0 0 0 0 0 1,296,185 0 1,296,185
8 GD-AA 5,849,743 0 0 0 0 0 0 4,026,027 4,026,027 0 1,823,716 1,823,716
7 CD-AA 15,898,242 0 0 11,362,791 11,362,791 0 0 3,131,954 3,131,954 0 1,403,497 1,403,497
9 CD-WA / ID / AN 2,013,513 28,662 753,611 794,751 1,577,024 7,933 208,585 219,971 436,489 0 0 0
TOTAL ACCOUNT 38,313,480 1,876,208 1,360,795 19,147,651 22,384,654 2,903,957 788,915 7,712,556 11,405,428 1,296,185 3,227,213 4,523,398
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,232,144 398,866 2,211 2,831,067 3,232,144 0 0 0 0 0 0 0
99 GD-WA / ID / AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,522 0 0 0 0 0 0 160,031 160,031 0 72,491 72,491
7 CD-AA 1,254,753 0 0 896,797 896,797 0 0 247,186 247,186 0 110,770 110,770
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 4,943,253 398,866 2,211 3,727,864 4,128,941 110,331 0 502,134 612,465 18,586 183,261 201,847
396XXX Power Operated Equipment
99 ED-WA / ID / AN 25,065,810 12,577,381 7,583,364 4,905,065 25,065,810 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,206,717 0 0 0 0 2,580,162 805,966 820,589 4,206,717 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 377,714 377,714 0 0 104,110 104,110 0 46,654 46,654
9 CD-WA / ID / AN 1,366,842 253,829 321,399 495,310 1,070,538 70,255 88,957 137,092 296,304 0 0 0
TOTAL ACCOUNT 31,211,681 12,831,210 7,904,763 5,778,089 26,514,062 2,650,417 894,923 1,061,791 4,607,131 43,834 46,654 90,488
Page 2 of 3 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended February 29, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 41,761,413 12,441,921 6,553,062 22,766,430 41,761,413 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,056,413 0 0 0 0 762,565 287,726 6,122 1,056,413 0 0 0
99 GD-OR / AS 719,232 0 0 0 0 0 0 0 0 719,232 0 719,232
8 GD-AA 243,298 0 0 0 0 0 0 167,447 167,447 0 75,851 75,851
7 CD-AA 116,614,138 0 0 83,346,457 83,346,457 0 0 22,972,985 22,972,985 0 10,294,696 10,294,696
9 CD-WA/ ID / AN 17,097,779 10,608,384 274,084 2,508,855 13,391,323 2,936,193 75,861 694,402 3,706,456 0 0 0
TOTAL ACCOUNT 177,492,273 23,050,305 6,827,146 108,621,742 138,499,193 3,698,758 363,587 23,840,956 27,903,301 719,232 10,370,547 11,089,779
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 258,679 0 6,846 251,833 258,679 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 612 612 0 277 277
7 CD-AA 833,889 0 0 595,997 595,997 0 0 164,276 164,276 0 73,616 73,616
9 CD-WA/ ID / AN 13,289 0 3,577 6,831 10,408 0 990 1,891 2,881 0 0 0
TOTAL ACCOUNT 1,115,838 0 10,423 854,661 865,084 0 990 166,779 167,769 9,092 73,893 82,985
TOTAL GENERAL PLANT 658,369,642 87,393,035 39,864,194 344,042,435 471,299,664 51,809,560 7,504,082 82,854,368 142,168,010 12,227,217 32,674,751 44,901,968
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended February 29, 2024 Electric Copy
Ending Balance Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,150,827 319,716 0 11,831,111 12,150,827 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,447,340 4,447,340 0 0 1,225,831 1,225,831 0 549,322 549,322
9 CD-WA / ID / AN 194,058 0 0 151,990 151,990 0 0 42,068 42,068 0 0 0
TOTAL ACCOUNT 20,787,440 319,716 0 16,430,441 16,750,157 1,022,594 771,517 1,267,899 3,062,010 425,951 549,322 975,273
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 29,808,057 5,227,205 0 24,580,852 29,808,057 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 354,611 0 0 0 0 0 0 0 0 354,611 0 354,611
8 GD-AA 366,587 0 0 0 0 0 0 252,300 252,300 0 114,287 114,287
7 CD-AA 113,151,714 0 0 80,871,793 80,871,793 0 0 22,290,888 22,290,888 0 9,989,033 9,989,033
9 CD-WA / ID / AN 1,151,829 697,518 0 204,617 902,135 193,060 0 56,634 249,694 0 0 0
TOTAL ACCOUNT 144,832,798 5,924,723 0 105,657,262 111,581,985 193,060 0 22,599,822 22,792,882 354,611 10,103,320 10,457,931
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 6,011,711 0 0 6,011,711 6,011,711 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 1,137,969 0 0 0 0 0 0 783,196 783,196 0 354,773 354,773
7 CD-AA 37,050,110 0 0 26,480,454 26,480,454 0 0 7,298,872 7,298,872 0 3,270,784 3,270,784
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 44,199,790 0 0 32,492,165 32,492,165 0 0 8,082,068 8,082,068 0 3,625,557 3,625,557
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
Page 1 of 2 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended February 29, 2024 Electric Copy
Ending Balance Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,245 0 0 59,497 59,497 0 0 16,399 16,399 0 7,349 7,349
9 CD-WA / ID / AN 3,749,705 2,936,844 0 0 2,936,844 812,861 0 0 812,861 0 0 0
TOTAL ACCOUNT 5,612,477 4,716,371 0 59,497 4,775,868 812,861 0 16,399 829,260 0 7,349 7,349
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 389,805 0 0 389,805 389,805 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 22,529,953 0 0 16,102,608 16,102,608 0 0 4,438,401 4,438,401 0 1,988,944 1,988,944
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 22,919,758 0 0 16,492,413 16,492,413 0 0 4,438,401 4,438,401 0 1,988,944 1,988,944
TOTAL 373,518,939 1 10,960,810 0 269,967,091 280,927,901 1 2,028,515 771,517 61,493,199 64,293,231 1 780,562 27,517,245 28,297,807
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12E
For Twelve Months Ended February 29, 2024 Electric Copy
Ending Balance Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT - Common Plant (For Report APL)
7 282900 CD-AA (63,325,168) (45,259,764) (12,475,058) (5,590,346)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (649,547) (649,547) 0 0
7 282919 CD-AA (6,799,966) (4,860,072) (1,339,593) (600,301)
7 283750 CD-AA 32,205 23,018 6,344 2,843
Total (70,742,476) (50,746,365) (13,808,307) (6,187,804)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12E
For Twelve Months Ended February 29, 2024 Electric Copy
Ending Balance Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 6,752,831 6,752,831 0 0 0 0 6,752,831
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 100 100 0 0 0 0 100
7/4 154550 Supply Chain Average Cost Variance 0 0 (84) (84) 0 0 0 0 (84)
7/4 154560 Supply Chain Invoice Price Variance 0 0 0 0 0 0 0 0 0
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 143,056,052 64,490,296 0 207,546,348 118,471,890 52,296,969 24,584,162 12,193,327 0
TOTAL j 143,056,052 64,490,296 6,752,847 214,299,195 j 118,471,890 52,296,969 124,584,162 12,193,327 j 6,752,847
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 71.472% 19.700% 8.828% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 5:29 PM

RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-1A AVISTA UTILITIES
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 20,988,842 13,549,381 7,439,461
Adjustments
Adjusted Net Operating Income (Loss) 20,988,842 13,549,381 7,439,461
E-APL Electric Net Rate Base 3,355,282,564 2,255,107,346 1,100,175,218
RATE OF RETURN 0.626% 0.601% 0.676%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 5:36 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers 3-01-2024 thru 03-31-2024 416,996 270,972 146,024
2 Percent 100.000% 64.982% 35.018%
E-OPS Direct Distribution Operating Expense 3-01-2024 thru 03-31-2024 3,708,873 2,523,263 1,185,610
3 Percent 100.000% 68.033% 31.967%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 5:36 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 107,790,190 93,362,819 10,011,637 4,415,734
Direct O & M Accts 901 - 935 22,024,373 17,671,165 2,366,681 1,986,527
Direct O & M Accts 901 - 905 Utility 9 Only 5,750,511 4,121,480 1,629,031 0
Adjustments 0 0 0 0
Total 135,565,074 115,155,464 14,007,349 6,402,261
Percentage 100.000% 84.944% 10.333% 4.723%
Direct Labor Accts 500 - 894 69,599,392 51,951,449 12,829,660 4,818,283
Direct Labor Accts 901 - 935 25,229,673 18,645,658 2,841,271 3,742,744
Direct Labor Accts 901 - 905 Utility 9 Only 5,270,888 3,676,701 1,594,187 0
Total 100,099,953 74,273,808 17,265,118 8,561,027
Percentage 100.000% 74.200% 17.248% 8.552%
Number of Customers at 797,628 416,479 273,638 107,511
Percentage 100.000% 52.215% 34.306% 13.479%
Net Direct Plant 4,635,600,983 3,454,855,358 784,053,033 396,692,592
Percentage 100.000% 74.528% 16.914% 8.558%
Total Percentages 400.000% 285.888% 78.801% 35.311%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 5 Print Date-Time 5/13/2024 5:36 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 13,730,176 0 9,527,830 4,202,346
Direct O & M Accts 901 - 935 3,580,140 0 1,946,392 1,633,748
Direct O & M Accts 901 - 905 Utility 9 Only 1,629,031 0 1,629,031 0
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 500 - 894 12,843,901 0 9,337,229 3,506,672
Direct Labor Accts 901 - 935 4,309,521 0 1,859,734 2,449,787
Direct Labor Accts 901 - 905 Utility 9 Only 1,594,187 0 1,594,187 0
Total 18,747,609 0 12,791,150 5,956,459
Percentage 100.000% 0.000% 68.228% 31.772%
Number of Customers at 381,149 0 273,638 107,511
Percentage 100.000% 0.000% 71.793% 28.207%
Net Direct Plant 1,165,275,737 0 770,125,934 395,149,803
Percentage 100.000% 0.000% 66.090% 33.910%
Total Percentages 400.000% 0.000% 275.296% 124.704%
8 Average (GD AA) 100.000% 0.000% 68.824% 31.176%
Page 3 of 5 Print Date-Time 5/13/2024 5:36 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,371,957 93,362,819 10,009,138 0
Direct O & M Accts 901 - 935 20,151,245 17,671,165 2,480,080 0
Adjustments 0 0 0 0
Total 123,523,202 111,033,984 12,489,218 0
Percentage 100.000% 89.889% 10.111% 0.000%
Direct Labor Accts 500 - 894 64,605,148 51,951,449 12,653,699 0
Direct Labor Accts 901 - 935 22,075,590 18,645,658 3,429,932 0
Total 86,680,738 70,597,107 16,083,631 0
Percentage 100.000% 81.445% 18.555% 0.000%
Number of Customers at 690,117 416,479 273,638 0
Percentage 100.000% 60.349% 39.651% 0.000%
Net Direct Plant 4,186,966,091 3,416,840,157 770,125,934 0
Percentage 100.000% 81.607% 18.393% 0.000%
Total Percentages 400.000% 313.290% 86.710% 0.000%
9 Average (CD AN/ID/WA) 100.000% 78.323% 21.677% 0.000%
E-PLT Net Electric Distribution Plant-AMA 02-01-2024 thru 03-31-2024 1,636,549,937 1,126,307,178 510,242,759
10 Percent 100.000% 68.822% 31.178%
Book Depreciation 3-01-2024 thru 03-31-2024 12,817,621 8,719,595 4,098,026
11 Percent 100.000% 68.028% 31.972%
Page 4 of 5 Print Date-Time 5/13/2024 5:36 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALLAA
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) -AMA 02-01-2024 thru 03-31-2024 3,734,182,291 2,495,607,517 1,238,574,774
12 Percent 100.000% 66.831% 33.169%
E-PLT Net Electric General Plant-AMA 02-01-2024 thru 03-31-2024 306,540,630 211,519,460 95,021,170
13 Percent 100.000% 69.002% 30.998%
Net Allocated Schedule M's -AMA 3-01-2024 thru 03-31-2024 -6,987,924 -4,685,469 -2,302,455
14 Percent 100.000% 67.051% 32.949%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 5:36 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 42,497,407 0 42,497,407 27,978,915 0 27,978,915 14,518,492 0 14,518,492
99 442200 Commercial - Firm & Int. 29,789,996 0 29,789,996 21,179,423 0 21,179,423 8,610,573 0 8,610,573
1 442300 Industrial 10,612,724 0 10,612,724 5,355,915 0 5,355,915 5,256,809 0 5,256,809
99 444000 Public Street & Highway Lighting 725,327 0 725,327 463,223 0 463,223 262,104 0 262,104
99 448000 Interdepartmental Revenue 185,428 0 185,428 158,363 0 158,363 27,065 0 27,065
99 499XXX Unbilled Revenue 997,919 0 997,919 860,873 0 860,873 137,046 0 137,046
TOTAL SALES TO ULTIMATE CUSTOMERS 82,812,963 0 82,812,963 54,274,966 0 54,274,966 28,537,997 0 28,537,997
1 447XXX Sales for Resale 0 27,011,008 27,011,008 0 17,416,698 17,416,698 0 9,594,310 9,594,310
TOTAL SALES OF ELECTRICITY 82,812,963 27,011,008 109,823,971 54,274,966 17,416,698 71,691,664 287537,997 9,594,310 38,132,307
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 15,558 0 157558 3,870 0 3,870 11,688 0 11,688
1 453000 Sales of Water & Water Power 0 51,833 517833 0 33,422 33,422 0 18,411 18,411
1 454000 Rent from Electric Property 482,355 22,390 504,745 2707279 14,437 284,716 212,076 7,953 220,029
1 454100 Rent from Trnsmission Joint Use 3,942 0 3,942 1,375 0 1,375 2,567 0 2,567
1 456XXX Other Electric Revenues 4,918,566 3,904,656 8,823,222 3,535,864 2,517,722 6,053,586 1,382,702 1,386,934 2,769,636
TOTAL OTHER OPERATING REVENUE 5,420,421 3,978,879 9,399,300 3,811,388 2,565,581 6,376,969 1,609,033 1,413,298 3,022,331
TOTAL ELECTRIC REVENUE 88,233,384 30,9897887 119,2237271 58,086,354 19,982,279 787068,633 30,147,030 11,007,608 41,154,638
Page 1 of 7 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 12,855 12,855 0 8,289 8,289 0 4,566 4,566
1 501XXX Fuel 0 3,983,207 3,983,207 0 2,568,372 2,568,372 0 1,414,835 1,414,835
1 502000 Steam Expense 0 384,451 384,451 0 247,894 247,894 0 136,557 136,557
1 505000 Electric Expense 0 7,015 7,015 0 4,523 4,523 0 2,492 2,492
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 532,413 532,413 0 343,300 343,300 0 189,113 189,113
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense (10,077) 0 (10,077) 0 0 0 (10,077) 0 (10,077)
MAINTENANCE
1 510000 Supervision & Engineering 0 34,290 34,290 0 22,110 22,110 0 12,180 12,180
1 511000 Structures 0 58,762 58,762 0 37,890 37,890 0 20,872 20,872
1 512000 Boiler Plant 0 551,894 551,894 0 355,861 355,861 0 196,033 196,033
1 513000 Electric Plant 0 40,937 40,937 0 26,396 26,396 0 14,541 14,541
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 209,893 209,893 0 135,339 135,339 0 74,554 74,554
TOTAL STEAM POWER GENERATION EXP 10,077 5,815,717 5,805,640 0 3,749,974 3,749,974 (10,077) 2,065,743 2,055,666
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 226,140 226,140 0 145,815 145,815 0 80,325 80,325
1 536000 Water for Power 0 103,751 103,751 0 66,899 66,899 0 36,852 36,852
1 537000 Hydraulic Expense 623,806 283,269 907,075 402,230 182,652 584,882 221,576 100,617 322,193
1 538000 Electric Expense 0 532,347 532,347 0 343,257 343,257 0 189,090 189,090
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 137,991 137,991 0 88,977 88,977 0 49,014 49,014
1 540000 Rent 0 167,325 167,325 0 107,891 107,891 0 59,434 59,434
1 540100 MT Trust Funds Land Settlement Rents 507,917 0 507,917 332,025 0 332,025 175,892 0 175,892
MAINTENANCE
1 541000 Supervision & Engineering 0 51,165 51,165 0 32,991 32,991 0 18,174 18,174
1 542000 Structures 0 48,987 48,987 0 31,587 31,587 0 17,400 17,400
1 543000 Reservoirs, Dams, & Waterways 0 16,608 16,608 0 10,709 10,709 0 5,899 5,899
1 544000 Electric Plant 0 145,158 145,158 0 93,598 93,598 0 51,560 51,560
1 545000 Miscellaneous Hydraulic Plant 0 83,068 83,068 0 53,562 53,562 0 29,506 29,506
TOTAL HYDRO POWER GENERATION EXP 1,131,723 1,795,809 2,927,532 734,255 1,157,938 1,892,193 397,468 637,871 1,035,339
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 50,081 50,081 0 32,292 32,292 0 17,789 17,789
1 547XXX Fuel 0 13,274,499 13,274,499 0 8,559,397 8,559,397 0 4,715,102 4,715,102
1 548000 Generation Expense 0 491,414 491,414 0 316,864 316,864 0 174,550 174,550
1 549XXX Miscellaneous Other Power Generation Op Exp 0 149,493 149,493 0 96,393 96,393 0 53,100 53,100
1 550000 Rent 0 6,351 6,351 0 4,095 4,095 0 2,256 2,256
MAINTENANCE
1 551000 Supervision & Engineering 0 93,644 93,644 0 60,382 60,382 0 33,262 33,262
1 552000 Structures 0 11,002 11,002 0 7,094 7,094 0 3,908 3,908
1 553000 Generating & Electric Equipment 0 301,667 301,667 0 194,515 194,515 0 107,152 107,152
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 129,581 129,581 1 0 83,554 83,554 0 46,027 46,027
TOTAL OTHER POWER GENERATION EXP 0 14,507,732 14,507,732 0 9,354,586 9,354,586 0 5,153,146 5,153,146
Page 2 of 7 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 1,476,315 15,894,383 17,370,698 0 10,248,699 10,248,699 1,476,315 5,645,684 7,121,999
1 556000 System Control & Load Dispatching 0 117,694 117,694 0 75,889 75,889 0 41,805 41,805
E-557 557XXX Other Expense 10,047,628 1,098,569 11,146,197 5,598,021 708,357 6,306,378 4,449,607 390,212 4,839,819
TOTAL OTHER POWER SUPPLY EXPENSE 11,523,943 17,110,646 28,634,589 5,598,021 11,032,945 16,630,966 5,925,922 6,077,701 12,003,623
TOTAL PRODUCTION OPERATING EXP 12,645,589 39,229,904 51,875,493 6,332,276 25,295,443 31,627,719 6,313,313 13,934,461 20,247,774
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 216,300 216,300 0 139,470 139,470 0 76,830 76,830
1 561000 Load Dispatching 0 243,086 243,086 0 156,742 156,742 0 86,344 86,344
1 562000 Station Expense 0 55,433 55,433 0 35,743 35,743 0 19,690 19,690
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 25,712 25,712 0 16,579 16,579 0 9,133 9,133
1 565XXX Transmission of Electricity by Others 0 1,687,036 1,687,036 0 1,087,801 1,087,801 0 599,235 599,235
1 566000 Miscellaneous Transmission Expense 0 338,838 338,838 0 218,483 218,483 0 120,355 120,355
1 567000 Rent 0 7,173 7,173 0 4,625 4,625 0 2,548 2,548
MAINTENANCE
1 568000 Supervision & Engineering 0 30,740 30,740 0 19,821 19,821 0 10,919 10,919
1 569000 Structures 0 16,520 16,520 0 10,652 10,652 0 5,868 5,868
1 570000 Station Equipment 0 76,241 76,241 0 49,160 49,160 0 27,081 27,081
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 206 49,781 49,987 0 32,099 32,099 206 17,682 17,888
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 248 16,419 16,171 248 10,587 10,339 1 0 5,832 5,832
TOTAL TRANSMISSION OPERATING EXP 42 2,763,279 2,763,237 248 1,781,762 1,781,514 206 981,517 981,723
Page 3 of 7 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 1,390,591 2,617,605 4,008,196 1,002,419 1,687,832 2,690,251 388,172 929,773 1,317,945
E-DEPX Depreciation Expense-Transmission 60,445 1,978,722 2,039,167 43,680 1,275,880 1,319,560 16,765 702,842 719,607
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 98,468 98,468 0 63,492 63,492 0 34,976 34,976
99 403027 Colstrip Plant Adjustment-Depreciation (231,338) 0 (231,338) (169,915) 0 (169,915) (61,423) 0 (61,423)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 16,667 16,667 0 10,747 10,747 0 5,920 5,920
99 407327 Colstrip Reg. Asset Amortization 150,385 0 150,385 89,694 0 89,694 60,691 0 60,691
1 407333 Amortization of CDA Settlement Costs 0 2,727 2,727 0 1,758 1,758 0 969 969
1 407334 Amortization of EIM Deferral 29,130 0 29,130 0 0 0 29,130 0 29,130
99 407360 Amortization of CS2 & COLSTRIP O&M 90,523 0 90,523 0 0 0 90,523 0 90,523
1 407382 Amortization of CDA Settlement - Allocated 0 73,674 73,674 0 47,505 47,505 0 26,169 26,169
99 407395 Optional Renewable Power Revenue Offset 31,686 0 31,686 23,576 0 23,576 8,110 0 8,110
99 407405 Amortization of Boulder Park Write Off - Idaho (9,357) 0 (9,357) 0 0 0 (9,357) 0 (9,357)
99 407427 Colstrip Regulatory Deferral (266,223) 0 (266,223) (122,834) 0 (122,834) (143,389) 0 (143,389)
99 407434 EIM Deferred O&M (27,991) 0 (27,991) 0 0 0 (27,991) 0 (27,991)
99 407450/40749'Amortization of BPA Residential Exchange Credit (1,310,109) 0 (1,310,109) (865,202) 0 (865,202) (444,907) 0 (444,907)
99 407451 Deferral CEIP (153,483) 0 (153,483) (153,483) 0 (153,483) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M (147,288) 0 (147,288) 0 0 0 (147,288) 0 (147,288)
99 407494 Amortization of Schedule 98 REC Rev 1,223 0 1,223 1,223 0 1,223 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (701) (701) 0 (452) (452) 0 (249) (249)
E-OTX Taxes Other Than FIT--Prod & Trans 0 1,301,359 1,301,359 0 839,116 839,116 0 462,243 462,243
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 391,806 6,088,521 5,696,715 150,842 3,925,878 3,775,036 240,964 2,162,643 1,921,679
TOTAL PRODUCTION & TRANSMISSION EXPEN 12,253,741 48,081,704 60,335,445 6,181,186 31,003,083 37,184,269 6,072,555 17,078,621 23,151,176
Page 4 of 7 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 79,415 252,393 331,808 58,349 171,711 230,060 21,066 80,682 101,748
3 582000 Station Expense 57,212 747 57,959 46,060 508 46,568 11,152 239 11,391
3 583000 Overhead Line Expense 168,380 98,117 266,497 115,758 66,752 182,510 52,622 31,365 83,987
3 584000 Underground Line Expense 185,775 9,281 195,056 117,962 6,314 124,276 67,813 2,967 70,780
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense (1,844) 0 (1,844) (1,844) 0 (1,844) 0 0 0
3 586000 Meter Expense 155,190 4,952 160,142 128,262 3,369 131,631 26,928 1,583 28,511
3 587000 Customer Installations Expense 64,383 7,151 71,534 49,805 4,865 54,670 14,578 2,286 16,864
3 588000 Miscellaneous Distribution Expense 620,772 312,675 933,447 392,472 212,722 605,194 228,300 99,953 328,253
3 589000 Rent 0 16,452 16,452 0 11,193 11,193 0 5,259 5,259
MAINTENANCE:
3 590000 Supervision & Engineering 12,191 70,963 83,154 10,430 48,278 58,708 1,761 22,685 24,446
3 591000 Structures 10,217 454 10,671 5,990 309 6,299 4,227 145 4,372
3 592000 Station Equipment 20,013 3,028 23,041 16,187 2,060 18,247 3,826 968 4,794
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 2,118,583 (31) 2,118,552 1,415,814 (21) 1,415,793 702,769 (10) 702,759
3 594000 Underground Lines 125,214 0 125,214 90,448 0 90,448 34,766 0 34,766
3 595000 Line Transformers 25,198 0 25,198 16,416 0 16,416 8,782 0 8,782
3 596000 Street Light & Signal System Maintenance Exp 6,481 0 6,481 4,303 0 4,303 2,178 0 2,178
3 597000 Meters 5,687 0 5,687 5,604 0 5,604 83 0 83
3 598000 Miscellaneous Distribution Expense 56,008 20,131 76,139 51,248 13,696 64,944 4,760 6,435 11,195
TOTAL DISTRIBUTION OPERATING EXP 3,708,875 796,313 4,505,188 2,523,264 541,756 3,065,020 1,185,611 254,557 1,440,168
E-DEPX Depreciation Expense-Distribution 4,975,861 7,094 4,982,955 3,455,194 4,826 3,460,020 1,520,667 2,268 1,522,935
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 9,925 0 9,925 9,925 0 9,925 0 0 0
E-OTX Taxes Other Than FIT--Distribution 4,844,801 0 4,844,801 4,315,346 0 4,315,346 529,455 0 529,455
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 9,830,587 7,094 9,837,681 7,780,465 4,826 7,785,291 2,050,122 2,268 2,052,390
TOTAL DISTRIBUTION EXPENSES 13,539,462 803,407 14,342,869 10,303,729 546,582 10,850,311 3,235,733 256,825 3,492,558
Page 5 of 7 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 10,017 10,017 0 6,509 6,509 0 3,508 3,508
2 902000 Meter Reading Expenses 37,977 9,653 47,630 25,884 6,273 32,157 12,093 3,380 15,473
2 903XXX Customer Records & Collection Expenses 90,110 680,982 771,092 38,343 442,516 480,859 51,767 238,466 290,233
2 904000 Uncollectible Accounts 263,473 0 263,473 186,402 0 186,402 77,071 0 77,071
2 905000 Misc Customer Accounts 0 14,872 14,872 0 9,664 9,664 0 5,208 5,208
TOTAL CUSTOMER ACCOUNTS EXPENSES 391,560 715,524 1,107,084 250,629 464,962 715,591 140,931 250,562 391,493
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 2,976,357 22,608 2,998,965 2,611,394 14,691 2,626,085 364,963 7,917 372,880
2 909000 Advertising 10,387 31,008 41,395 7,426 20,150 27,576 2,961 10,858 13,819
2 910000 Misc Customer Service & Info Exp 0 6,048 6,048 0 3,930 3,930 0 2,118 2,118
TOTAL CUSTOMER SERVICE & INFO EXP 2,986,744 59,664 3,046,408 2,618,820 38,771 2,657,591 367,924 20,893 388,817
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 165 0 165 165 0 165 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 165 0 165 165 0 165 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 145,437 2,920,129 3,065,566 71,739 2,006,216 2,077,955 73,698 913,913 987,611
4 921000 Office Supplies & Expenses 459 322,918 323,377 460 221,854 222,314 (1) 101,064 101,063
4 922000 Admin Exp Transferred--Credit 0 (9,554) (9,554) 0 (6,564) (6,564) 0 (2,990) (2,990)
4 923000 Outside Services Employed 282,675 1,009,094 1,291,769 278,825 693,278 972,103 3,850 315,816 319,666
4 924000 Property Insurance Premium 0 260,644 260,644 0 179,070 179,070 0 81,574 81,574
4 925XXX Injuries and Damages 975,057 1,101,798 2,076,855 653,319 756,968 1,410,287 321,738 344,830 666,568
4 926XXX Employee Pensions and Benefits 305,752 2,594,849 2,900,601 214,872 1,782,739 1,997,611 90,880 812,110 902,990
4 927000 Franchise Requirements 100 0 100 0 0 0 100 0 100
1 928000 Regulatory Commission Expenses 323,036 389,701 712,737 268,275 251,279 519,554 54,761 138,422 193,183
4 930000 Miscellaneous General Expenses 9,377 445,636 455,013 5,622 306,165 311,787 3,755 139,471 143,226
4 931000 Rents 2,555 82,625 85,180 0 56,766 56,766 2,555 25,859 28,414
4 935000 Maintenance of General Plant (149,363) 1,093,371 944,008 195,243) 751,179 555,936 1 45,880 342,192 388,072
TOTAL ADMIN & GEN OPERATING EXP 1,895,085 10,211,211 12,106,296 1,297,869 6,998,950 8,296,819 597,216 3,212,261 3,809,477
Page 6 of 7 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 330,042 1,457,261 1,787,303 248,582 1,001,182 1,249,764 81,460 456,079 537,539
E-AMTX Amortization Expense-General Plant - 303000 0 25,343 25,343 0 17,384 17,384 0 7,959 7,959
E-AMTX Amortization Expense-Miscellaneous IT Intangible 159,926 3,759,834 3,919,760 159,926 2,583,119 2,743,045 0 1,176,715 1,176,715
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 35,202 35,202 0 24,185 24,185 0 11,017 11,017
99 407229 Idaho Earnings Test Amortization (28,624) 0 (28,624) 0 0 0 (28,624) 0 (28,624)
99 407230 Tax Reform Amortization (5,538) 0 (5,538) 0 0 0 (5,538) 0 (5,538)
99 407306 Regulatory Debit - AMI Amortization 190,071 0 190,071 190,071 0 190,071 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 125,523 0 125,523 125,523 0 125,523 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 23,192 153,104 176,296 18,314 102,321 120,635 4,878 50,783 55,661
99 407314 Regulatory Debit - FISERVE Amortization 8,094 0 8,094 0 0 0 8,094 0 8,094
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 178,519 0 178,519 55,524 0 55,524 122,995 0 122,995
99 407344 Regulatory Credit - Amort - W F Resiliency 676,332 0 676,332 505,147 0 505,147 171,185 0 171,185
99 407347 Regulatory Credit - Deferral - COVID-19 (19,599) 0 (19,599) 0 0 0 (19,599) 0 (19,599)
99 407357 AMORT OF INTERVENOR FUND DEFER 9,804 0 9,804 9,804 0 9,804 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 7,500 0 7,500 7,500 0 7,500 0 0 0
99 407372 Amortization-Colstrip Community Fund 62,500 0 62,500 62,500 0 62,500 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral 0 0 0 0 0 0 0 0 0
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (109,984) 0 (109,984) (109,984) 0 (109,984) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral 0 0 0 0 0 0 0 0 0
99 407452 Regulatory Credit - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N (449,821) 0 (449,821) (268,764) 0 (268,764) (181,057) 0 (181,057)
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (900,947) 0 (900,947) (612,754) 0 (612,754) (288,193) 0 (288,193)
99 407493 Amortization-Remand Residual Balance (10,633) 0 (10,633) (10,633) 0 (10,633) 0 0 0
E-OTX Taxes Other Than FIT--A&G 112,849 561,334 674,183 78,240 385,653 463,893 34,609 175,681 210,290
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 359,206 5,992,078 6,351,284 458,996 4,113,844 4,572,840 99,790 1,878,234 1,778,444
TOTAL ADMIN & GENERAL EXPENSES 2,254,291 16,203,289 18,457,580 1,756,865 11,112,794 12,869,659 497,426 5,090,495 5,587,921
TOTAL EXPENSES BEFORE FIT 31,425,963 65,863,588 97,289,551 21,111,394 43,166,192 64,277,586 10,314,569 22,697,396 33,011,965
NET OPERATING INCOME (LOSS) BEFORE FIT 21,933,720 13,791,047 8,142,673
E-FIT FEDERAL INCOME TAX 3,622,411 2,085,512 1,536,899
E-FIT DEFERRED FEDERAL INCOME TAX (2,616,308) (1,804,368) (811,940)
E-FIT AMORTIZED ITC 61,225 39,478 21,747
ELECTRIC NET OPERATING INCOME (LOSS) 20,988,842 13,549,381 7,439,461
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers 100.000% 64.982% 35.018%
E-ALL 3 Direct Distribution Operating Expense 100.000% 68.033% 31.967%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-1A
For Month Ended March 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 9,800 32,630 42,430 8,400 21,040 29,440 1,400 11,590 12,990
1 456010 Other Electric Rev-Financial 0 (25,769) (25,769) 0 (16,616) (16,616) 0 (9,153) (9,153)
1 456015 Other Electric Rev-CT Fuel Sales 0 105,669 105,669 0 68,135 68,135 0 37,534 37,534
1 456016 Other Electric Rev-Resource Opt 0 333,892 333,892 0 215,294 215,294 0 118,598 118,598
1 456017 Other Electric Rev-Non Resource 0 10,063 10,063 0 6,489 6,489 0 3,574 3,574
1 456018 Other Electric Rev-Extraction 0 42,325 42,325 0 27,291 27,291 0 15,034 15,034
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (14,536) 145,871 131,335 0 94,058 94,058 (14,536) 51,813 37,277
1 456050 Other Electric Rev-Attachment Fees 87,961 0 87,961 75,154 0 75,154 12,807 0 12,807
1 456100 Transmission Revenue of Others 0 2,843,320 2,843,320 0 1,833,373 1,833,373 0 1,009,947 1,009,947
1 456120 Parallel Capacity Support Revenue 0 77,000 77,000 0 49,650 49,650 0 27,350 27,350
1 456130 Ancillary Services Revenue 0 99,612 99,612 0 64,230 64,230 0 35,382 35,382
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral 1,691,443 0 1,691,443 1,442,289 0 1,442,289 249,154 0 249,154
1 456329 Amortization Res Decoupling Deferral 2,191,020 0 2,191,020 1,559,747 0 1,559,747 631,273 0 631,273
1 456338 Non-res Decoupling Deferred Rev 658,525 0 658,525 299,821 0 299,821 358,704 0 358,704
1 456339 Amortization Non-res Decoupling 183,633 0 183,633 139,739 0 139,739 43,894 0 43,894
1 456380 Other Electric Revenue-Clearwater 94,774 0 94,774 0 0 0 94,774 0 94,774
1 456700 Other Electric Rev-Low Voltage 15,947 0 15,947 10,714 0 10,714 5,233 0 5,233
1 456705 Low Voltage B on A 0 148,294 148,294 0 95,620 95,620 0 52,674 52,674
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (22,292) (22,292) 0 (14,374) (14,374) 0 (7,918) (7,918)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 22,292 22,292 0 14,374 14,374 0 7,918 7,918
1 456730 Other Elec Rev-Intraco Thermal 0 91,748 91,748 0 59,159 59,159 0 32,589 32,589
TOTAL ACCOUNT 456 4,918,567 3,904,655 8,823,222 3,535,864 2,517,723 6,053,587 1,382,703 1,386,932 2,769,635
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-1A
For Month Ended March 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 14,440,141 14,440,141 0 9,311,003 9,311,003 0 5,129,138 5,129,138
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 170,254 170,254 0 109,780 109,780 0 60,474 60,474
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 1,476,315 0 1,476,315 0 0 0 1,476,315 0 1,476,315
1 555550 Non Monetary - Exchange Power 0 2,985 2,985 0 1,925 1,925 0 1,060 1,060
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 44,800 44,800 0 28,887 28,887 0 15,913 15,913
1 555710 Intercompany Purchase 0 99,612 99,612 0 64,230 64,230 0 35,382 35,382
1 555740 Purchased Power - EIM 0 1,136,591 1,136,591 0 732,874 732,874 0 403,717 403,717
TOTAL ACCOUNT 555 1,476,315 15,894,383 17,370,698 0 10,248,699 10,248,699 1,476,315 5,645,684 7,121,999
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-1A
For Month Ended March 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 4,994 593,398 598,392 4,994 382,623 387,617 0 210,775 210,775
1 557010 Other Power Supply Expense - Financial 0 6,289,480 6,289,480 0 4,055,457 4,055,457 0 2,234,023 2,234,023
1 557018 Merchandise Processing Fee 0 4,152 4,152 0 2,677 2,677 0 1,475 1,475
1 557150 Fuel - Economic Dispatch 0 (6,420,082) (6,420,082) 0 (4,139,669) (4,139,669) 0 (2,280,413) (2,280,413)
1 557160 Power Supply Expense - Miscellaneous 0 0 0 0 0 0 0 0 0
99 557161 Unbilled Add-Ons (30,203) 0 (30,203) (34,170) 0 (34,170) 3,967 0 3,967
1 557165 Other Resource Costs-CAISO Charges 0 2,938 2,938 0 1,894 1,894 0 1,044 1,044
1 557167 Other Resource Costs-CA Carbon 0 0 0 0 0 0 0 0 0
1 557170 Broker Fees - Power 0 54,260 54,260 0 34,987 34,987 0 19,273 19,273
1 557171 REC Broker Fees 0 1,470 1,470 0 948 948 0 522 522
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 23,658 0 23,658 23,658 0 23,658 0 0 0
1 557200 Nez Perce 68,223 0 68,223 41,458 0 41,458 26,765 0 26,765
99 557280 Washington ERM Deferred 3,989,128 0 3,989,128 3,989,128 0 3,989,128 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 1,433,119 0 1,433,119 1,433,119 0 1,433,119 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 217,869 0 217,869 217,869 0 217,869 0 0 0
99 557324 Def Power Supply Exp-REC Amort (78,035) 0 (78,035) (78,035) 0 (78,035) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred 3,076,954 0 3,076,954 0 0 0 3,076,954 0 3,076,954
99 557390 Idaho PCA Amortization 1,341,921 0 1,341,921 0 0 0 1,341,921 0 1,341,921
1 557395 Optional Renewable Power Expense Offset 0 65 65 0 42 42 0 23 23
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 250,651 250,651 0 161,620 161,620 0 89,031 89,031
1 557711 Turbine Gas Bookout Offset 0 (250,651) (250,651) 0 (161,620) (161,620) 0 (89,031) (89,031)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 572,888 572,888 0 369,398 369,398 0 203,490 203,490
TOTAL ACCOUNT 557 10,047,628 1,098,569 11,146,197 5,598,021 708,357 6,306,378 4,449,607 390,212 4,839,819
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-1A
For Month Ended March 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 34,987 22,608 57,595 24,822 14,691 39,513 10,165 7,917 18,082
99 908600 Public Purpose Tariff Rider Expense Offset 2,994,440 0 2,994,440 2,636,638 0 2,636,638 357,802 0 357,802
99 908610 Limited Income Tax Refund Program 0 0 0 0 0 0 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization (53,070) 0 (53,070) (50,066) 0 (50,066) (3,004) 0 (3,004)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 2,976,357 22,608 2,998,965 2,611,394 14,691 2,626,085 364,963 7,917 372,880
ALLOCATION RATIOS:
E-ALL 2 Number of Customers 100.000% 64.982% 35.018%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.69% 55.69%
2 Cost of Debt 5.201% 5.207%
Total Weighted Cost 2.896% 2.900%
E-APL Net Rate Base 3,355,282,564 2,255,107,346 1,100,175,218
Interest Deduction for FIT Calculation 97,212,990 65,307,909 31,905,081
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 119,223,271 78,068,633 41,154,638
E-OPS Less: Operating & Maintenance Expense 75,403,871 48,144,419 27,259,452
E-OPS Less: Book Deprec/Amort and Reg Amortizations 15,065,337 10,514,812 4,550,525
E-OTX Less: Taxes Other than FIT 6,820,343 5,618,355 1,201,988
Net Operating Income Before FIT 21,933,720 13,791,047 8,142,673
E-INT Less: Monthly Interest Expense 8,101,083 5,442,326 2,658,757
E-OTX Less: ID ITC Deferred &Amortization (2,209) 0 (2,209)
E-SCM Plus: Schedule M Adjustments 3,419,151 1,582,289 1,836,862
Taxable Net Operating Income 17,249,579 9,931,010 7,318,569
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 3,622,411 2,085,512 1,536,899
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax 3,622,411 2,085,512 1,536,899
E-DTE Deferred FIT (1,409,272) (705,292) (703,980)
E-DTE Customer Tax Credit Amortization (1,207,036) (1,099,076) (107,960)
1 411400 Amortized Investment Tax Credit (61,225) (39,478) (21,747)
Total Net FIT/Deferred FIT 944,878 241,666 703,212
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 6,926,790 9,979,527 16,906,317 4,919,726 6,657,899 11,577,625 2,007,064 3,321,628 5,328,692
12 997001 Contributions In Aid of Construction 0 838,334 838,334 0 560,267 560,267 0 278,067 278,067
12 997002 Injuries and Damages 0 390,000 390,000 0 260,641 260,641 0 129,359 129,359
99 997004 Boulder Park Write Off (9,357) 0 (9,357) 0 0 0 (9,357) 0 (9,357)
12 997005 FAS106 Current Retiree Medical Accrual 0 (383,069) (383,069) 0 (256,009) (256,009) 0 (127,060) (127,060)
99 997007 Idaho PCA 4,390,884 0 4,390,884 0 0 0 4,390,884 0 4,390,884
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 26,340 26,340 0 17,603 17,603 0 8,737 8,737
99 997018 DSM Tariff Rider (1,392,049) 0 (1,392,049) (577,001) 0 (577,001) (815,048) 0 (815,048)
12 997020 FAS87 Current Pension Accrual 0 (213,130) (213,130) 0 (142,437) (142,437) 0 (70,693) (70,693)
12 997027 Uncollectibles (25,309) (222,887) (248,196) (101,459) (148,958) (250,417) 76,150 (73,929) 2,221
99 997031 Decoupling Mechanism (4,724,621) 0 (4,724,621) (3,441,596) 0 (3,441,596) (1,283,025) 0 (1,283,025)
12 997032 Interest Rate Swaps 0 3,506,159 3,506,159 0 2,343,201 2,343,201 0 1,162,958 1,162,958
99 997033 BPA Residential Exchange 433,164 0 433,164 297,219 0 297,219 135,945 0 135,945
99 997034 Montana Hydro Settlement 0 0 0 0 0 0 0 0 0
99 997035 Leases 0 (55,657) (55,657) 0 (38,238) (38,238) 0 (17,419) (17,419)
99 997043 Washington Deferred Power Costs 5,445,905 0 5,445,905 5,445,905 0 5,445,905 0 0 0
12 997044 Non-Monetary Power Costs 0 2,985 2,985 0 1,995 1,995 0 990 990
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement 68,223 0 68,223 41,458 0 41,458 26,765 0 26,765
12 997048 AFUDC 0 (196,038) (196,038) 0 (131,014) (131,014) 0 (65,024) (65,024)
12 997049 Tax Depreciation 0 (15,166,590) (15,166,590) 0 (10,135,984) (10,135,984) 0 (5,030,606) (5,030,606)
99 997058 Colstrip Community Fund 62,500 0 62,500 62,500 0 62,500 0 0 0
12 997061 CDA Fund Settlement 0 33,333 33,333 0 22,277 22,277 0 11,056 11,056
12 997063 CDA Lake Settlement 0 73,674 73,674 0 49,237 49,237 0 24,437 24,437
99 997065 Amortization - Unbilled Revenue Add-Ins (38,986) 0 (38,986) (55,888) 0 (55,888) 16,902 0 16,902
12 997072 CDA Fund Settlement-Prepayment 0 166,667 166,667 0 107,467 107,467 0 59,200 59,200
12 997080 Book Transportation Depreciation 0 809,971 809,971 0 541,312 541,312 0 268,659 268,659
12 997081 Deferred Compensation 0 (12,354) (12,354) 0 (8,256) (8,256) 0 (4,098) (4,098)
4 997082 Meal Disallowances 0 59,280 59,280 0 40,727 40,727 0 18,553 18,553
12 997083 Paid Time Off 0 133,704 133,704 0 89,356 89,356 0 44,348 44,348
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 (56,765) 0 (56,765) 0 0 0 (56,765) 0 (56,765)
99 997095 WA REC Deferral 139,835 0 139,835 139,835 0 139,835 0 0 0
12 997096 CDA Settlement Costs 0 2,726 2,726 0 1,822 1,822 0 904 904
99 997098 Provision for Rate Refund (10,633) 0 (10,633) (10,633) 0 (10,633) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 0 0 0 0 0 0 0 0
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (5,250,001) (5,250,001) 0 (3,508,628) (3,508,628) 0 (1,741,373) (1,741,373)
99 997102 Amort Idaho Earnings Test (254229) (28,624) 0 (28,624) 0 0 0 (28,624) 0 (28,624)
99 997107 MDM System 315,594 0 315,594 315,594 0 315,594 0 0 0
99 997109 Tax Reform Amortization (5,538) 0 (5,538) 0 0 0 (5,538) 0 (5,538)
99 997110 FISERVE 8,094 (18,861) (10,767) 0 (12,605) (12,605) 8,094 (6,256) 1,838
12 997111 Capitalized Transportation 0 0 0 0 0 0 0 0 0
12 997114 AFUDC Debt CWIP 0 0 0 0 0 0 0 0 0
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (359,387) 0 (359,387) (211,035) 0 (211,035) (148,352) 0 (148,352)
Page 1 of 2 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 392,076 392,076 0 262,028 262,028 0 130,048 130,048
99 997120 Transportation Tax Disallowance 0 9,237 9,237 0 6,173 6,173 0 3,064 3,064
99 997122 Regulatory Fees (109,984) 0 (109,984) (109,984) 0 (109,984) 0 0 0
99 997123 EIM Deferred O&M 29,130 0 29,130 0 0 0 29,130 0 29,130
99 997125 COVID-19 (19,599) 0 (19,599) 0 0 0 (19,599) 0 (19,599)
99 997126 Prepaid Expenses 0 0 0 0 0 0 0 0 0
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (145,935) (145,935) 0 (97,530) (97,530) 0 (48,405) (48,405)
99 997129 Mixed Service Costs (IDD#5) 0 (2,025,000) (2,025,000) 0 (1,353,328) (1,353,328) 0 (671,672) (671,672)
99 997130 Wild Fire Resiliency Deferral 236,427 0 236,427 246,299 0 246,299 (9,872) 0 (9,872)
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits 0 0 0 0 0 0 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (153,483) 0 (153,483) (153,483) 0 (153,483) 0 0 0
99 997138 Intervenor Funding 9,855 0 9,855 9,855 0 9,855 0 0 0
99 997139 Pension Settlement 0 39,342 39,342 0 26,293 26,293 0 13,049 13,049
99 997140 Insurance Balancing (893,269) 0 (893,269) (605,076) 0 (605,076) (288,193) 0 (288,193)
99 997141 CCA (10,238) 0 (10,238) 0 0 0 (10,238) 0 (10,238)
99 997143 Depreciation Rate Deferral 178,519 0 178,519 55,524 0 55,524 122,995 0 122,995
997145 Sec 174 Research Costs 0 238,240 238,240 0 159,218 159,218 0 79,022 79,022
TOTAL SCHEDULE M ADJUSTMENTS 10,407,078 (6,987,927) 3,419,151 6,267,760 (4,685,471) 1,582,289 4,139,318 (2,302,456) 1,836,862
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.831% 33.169%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 1,051,458 1,051,458 0 702,700 702,700 0 348,758 348,758
99 410100 Deferred Federal Income Tax Expense - Washingtc 52,039 0 52,039 52,039 0 52,039 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 90,794 0 90,794 0 0 0 90,794 0 90,794
410100 Total 142,833 1,051,458 1,194,291 52,039 702,700 754,739 90,794 348,758 439,552
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (1,908,296) (1,908,296) 0 (1,275,333) (1,275,333) 0 (632,963) (632,963)
99 411100 Deferred Federal Income Tax Expense - Washingtc (335,126) 0 (335,126) (335,126) 0 (335,126) 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 591,568 0 591,568 0 0 0 591,568 0 591,568
411100 Total (926,694) (1,908,296) (2,834,990) (335,126) (1,275,333) (1,610,459) (591,568) (632,963) (1,224,531)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 150,428 0 150,428 150,428 0 150,428 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 80,999 0 80,999 0 0 0 80,999 0 80,999
410193 Total 231,427 0 231 ,427 150,428 0 150,428 80,999 0 80,999
Total Deferred Federal Income Tax Expense 552,434 856,838 1,409,272 132,659 572,633 705,292 419,775 284,205 703,980
99 411193 Customer Tax Credit Amortization - Washington (1,099,076) 0 (1,099,076) (1,099,076) 0 (1,099,076) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 107,960 0 107,960 0 0 0 107,960 0 107,960
411193 Total 1,207,036 0 1,207,036 1,099,076 0 1,099,076 107,960 0 107,960
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.831% 33.169%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-1A
For Month Ended March 31 , 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 5,337 5,337 0 3,441 3,441 0 1,896 1,896
1 408140 State Kwh Generation Tax 0 104,876 104,876 0 67,624 67,624 0 37,252 37,252
1 408150 R&P Property Tax--Production 0 936,071 936,071 0 603,579 603,579 0 332,492 332,492
1 408180 R&P Property Tax--Transmission 0 255,075 255,075 0 164,472 164,472 0 90,603 90,603
1 409100 State Income Tax--Montana & Oregon 0 0 0 0 0 0 0 0 0
TOTAL PRODUCTION & TRANSMISSION 0 1,301,359 1,301,359 0 839,116 839,116 0 462,243 462,243
DISTRIBUTION
99 408110 State Excise Tax 2,220,790 0 2,220,790 2,220,790 0 2,220,790 0 0 0
99 408120 Municipal Occupation & License Tax 2,258,323 0 2,258,323 1,886,863 0 1,886,863 371,460 0 371,460
99 408160 Miscellaneous State or Local Tax--WA & ID 110 0 110 0 0 0 110 0 110
99 408170 R&P Property Tax--Distribution 367,787 0 367,787 207,693 0 207,693 160,094 0 160,094
99 409100 State Income Tax--Idaho 0 0 0 0 0 0 0 0 0
99 411410 State Income Tax--Idaho ITC Deferred 0 0 0 0 0 0 0 0 0
99 411420 State Income Tax--Idaho ITC Amortization 2,209 0 2,209) 0 0 0 2,209 0 2,209
TOTAL DISTRIBUTION 4,844,801 0 4,844,801 4,315,346 0 4,315,346 529,455 0 529,455
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 112,849 561,334 674,183 78,240 385,653 463,893 34,609 175,681 210,290
TOTAL A&G 112,849 561,334 674,183 78,240 385,653 463,893 34,609 175,681 210,290
TOTAL TAXES OTHER THAN FIT 4,957,650 1,862,693 6,820,343 4,393,586 1,224,769 5,618,355 564,064 637,924 1,201 ,988
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended March 31 , 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,108,333 7,108,333 0 4,583,453 4,583,453 0 2,524,880 2,524,880
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 976,129 976,129 0 629,408 629,408 0 346,721 346,721
1 182381 CDA Settlement Past Storage 0 26,375,222 26,375,222 0 17,006,743 17,006,743 0 9,368,479 9,368,479
1 302000 Franchises & Consents 2,829,867 44,049,218 46,879,085 2,829,867 28,402,936 31,232,803 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,430,442 16,750,158 319,716 10,782,160 11,101,876 0 5,648,282 5,648,282
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 5,925,024 105,237,595 111,162,619 5,925,024 72,301,385 78,226,409 0 32,936,210 32,936,210
4 3031OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 32,993,262 32,993,262 0 22,667,361 22,667,361 0 10,325,901 10,325,901
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 70,157,241 70,157,241 0 48,200,129 48,200,129 0 21,957,112 21,957,112
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,864,744 20,864,744 0 14,334,705 14,334,705 0 6,530,039 6,530,039
4 303121 Misc Intangible Plant-AMI Software 4,235,909 59,497 4,295,406 4,235,909 40,876 4,276,785 0 18,621 18,621
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 16,504,422 16,504,422 0 11,339,033 11,339,033 0 5,165,389 5,165,389
TOTAL INTANGIBLE PLANT 13,310,516 350,569,434 363,879,950 13,310,516 236,945,780 250,256,296 0 113,623,654 113,623,654
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311XXX Structures & Improvements 111,924,644 29,207,024 141,131,668 73,126,130 18,832,689 91,958,819 38,798,514 10,374,335 49,172,849
1 312000 Boiler Plant 146,534,219 76,890,982 223,425,201 93,251,827 49,579,305 142,831,132 53,282,392 27,311,677 80,594,069
1 313000 Generators 301,400 0 301,400 193,898 0 193,898 107,502 0 107,502
1 314000 Turbogenerator Units 39,704,681 18,659,818 58,364,499 25,952,727 12,031,851 37,984,578 13,751,954 6,627,967 20,379,921
1 315000 Accessory Electric Equipment 18,341,700 12,501,086 30,842,786 11,982,212 8,060,700 20,042,912 6,359,488 4,440,386 10,799,874
1 316000 Miscellaneous Power Plant Equipment 14,958,960 2,640,557 17,599,517 9,773,708 1,702,631 11,476,339 5,185,252 937,926 6,123,178
TOTAL STEAM PRODUCTION PLANT 331,765,604 143,757,049 475,522,653 214,280,502 92,694,545 306,975,047 117,485,102 51,062,504 168,547,606
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 68,410,838 68,410,838 0 44,111,308 44,111,308 0 24,299,530 24,299,530
1 331 XXX Structures & Improvements 0 117,461,442 117,461,442 0 75,739,138 75,739,138 0 41,722,304 41,722,304
1 332XXX Reservoirs, Dams, & Waterways 0 266,280,001 266,280,001 0 171,697,345 171,697,345 0 94,582,656 94,582,656
1 333000 Waterwheels, Turbines, & Generators 0 236,046,890 236,046,890 0 152,203,035 152,203,035 0 83,843,855 83,843,855
1 334000 Accessory Electric Equipment 0 86,516,242 86,516,242 0 55,785,673 55,785,673 0 30,730,569 30,730,569
1 335XXX Miscellaneous Power Plant Equipment 0 14,382,469 14,382,469 0 9,273,816 9,273,816 0 5,108,653 5,108,653
1 336000 Roads, Railroads, & Bridges 0 3,888,193 3,888,193 0 2,507,107 2,507,107 0 1,381 ,086 1,381,086
TOTAL HYDRAULIC PRODUCTION PLANT 0 792,986,075 792,986,075 0 511 ,317,422 511,317,422 0 281,668,653 281,668,653
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,627,909 17,627,909 0 11,366,476 11,366,476 0 6,261 ,433 6,261,433
1 342000 Fuel Holders, Producers, & Accessories 0 21,071,200 21,071,200 0 13,586,710 13,586,710 0 7,484,490 7,484,490
1 343000 Prime Movers 0 21,429,792 21,429,792 0 13,817,930 13,817,930 0 7,611 ,862 7,611,862
1 344000 Generators 0 240,147,979 240,147,979 0 154,847,417 154,847,417 0 85,300,562 85,300,562
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,571,028 26,571,028 0 17,132,999 17,132,999 0 9,438,029 9,438,029
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,626,745 1,626,745 0 1,048,925 1,048,925 0 577,820 577,820
TOTAL OTHER PRODUCTION PLANT 0 329,585,181 329,585,181 0 212,516,525 212,516,525 0 117,068,656 117,068,656
TOTAL PRODUCTION PLANT 331,765,604 1,266,328,305 1,598,093,909 214,280,502 816,528,492 1 ,030,808,994 117,485,102 449,799,813 567,284,915
Page 1 of 3 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended March 31 , 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,501,827 30,130,185 410,632 19,022,778 19,433,410 217,726 10,479,049 10,696,775
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 16,753 37,363,327 37,380,080 10,796 24,091,873 24,102,669 5,957 13,271,454 13,277,411
1 353XXX Station Equipment 12,907,457 379,780,809 392,688,266 8,436,393 244,882,666 253,319,059 4,471 ,064 134,898,143 139,369,207
1 354000 Towers & Fixtures 15,998,900 1,142,818 17,141,718 10,456,051 736,889 11,192,940 5,542,849 405,929 5,948,778
1 355000 Poles & Fixtures 5,418 382,622,536 382,627,954 3,541 246,715,011 246,718,552 1,877 135,907,525 135,909,402
1 356000 Overhead Conductors & Devices 12,539,692 178,474,876 191,014,568 8,194,538 115,080,600 123,275,138 4,345,154 63,394,276 67,739,430
1 357000 Underground Conduit 0 3,249,879 3,249,879 0 2,095,522 2,095,522 0 1,154,357 1,154,357
1 358000 Underground Conductors & Devices 0 6,727,416 6,727,416 0 4,337,838 4,337,838 0 2,389,578 2,389,578
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,175,412 1,021,392,792 1,063,568,204 27,563,469 658,594,072 686,157,541 14,611,943 362,798,720 377,410,663
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,893,560 0 11,893,560 10,364,365 0 10,364,365 1,529,195 0 1,529,195
99 360400 Land Easements 4,161,452 0 4,161,452 1,407,086 0 1,407,086 2,754,366 0 2,754,366
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 31,074,114 0 31,074,114 23,356,222 0 23,356,222 7,717,892 0 7,717,892
3 362000 Station Equipment 172,799,555 3,299,101 176,098,656 115,806,469 2,244,477 118,050,946 56,993,086 1,054,624 58,047,710
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 592,135,910 0 592,135,910 392,599,752 0 392,599,752 199,536,158 0 199,536,158
99 365000 Overhead Conductors & Devices 370,555,082 0 370,555,082 232,862,841 0 232,862,841 137,692,241 0 137,692,241
99 366000 Underground Conduit 178,284,549 0 178,284,549 118,812,601 0 118,812,601 59,471,948 0 59,471,948
99 367000 Underground Conductors & Devices 295,679,406 0 295,679,406 196,161,628 0 196,161,628 99,517,778 0 99,517,778
99 368000 Line Transformers 363,110,463 0 363,110,463 254,791,086 0 254,791,086 108,319,377 0 108,319,377
99 369XXX Services 228,155,472 0 228,155,472 147,331,248 0 147,331,248 80,824,224 0 80,824,224
99 371XXX Installations on Customers' Premises 12,025,690 0 12,025,690 12,025,690 0 12,025,690 0 0 0
99 370XXX Meters 87,821,405 0 87,821,405 63,031,924 0 63,031,924 24,789,481 0 24,789,481
99 373XXX Street Light & Signal Systems 85,213,423 0 85,213,423 56,170,684 0 56,170,684 29,042,739 0 29,042,739
TOTAL DISTRIBUTION PLANT 27433,277,931 3,299,101 2,436,577,032 1,624,721,596 2,244,477 1 ,626,966,073 808,556,335 1 ,054,624 809,610,959
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,515,952 10,063,024 11,578,976 811,230 6,913,599 7,724,829 704,722 3,149,425 3,854,147
4 390XXX Structures & Improvements 27,995,494 113,064,213 141,059,707 18,171,984 77,678,506 95,850,490 9,823,510 35,385,707 45,209,217
4 391XXX Office Furniture & Equipment 2,376,627 45,285,187 47,661,814 2,361,091 31,112,282 33,473,373 15,536 14,172,905 14,188,441
4 392XXX Transportation Equipment 40,147,515 33,214,651 73,362,166 27,113,430 22,819,462 49,932,892 13,034,085 10,395,189 23,429,274
4 393000 Stores Equipment 890,384 4,352,110 5,242,494 706,363 2,990,030 3,696,393 184,021 1,362,080 1,546,101
4 394000 Tools, Shop & Garage Equipment 3,238,049 19,247,720 22,485,769 1,876,208 13,223,761 15,099,969 1,361 ,841 6,023,959 7,385,800
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 401,077 3,727,864 4,128,941 398,866 2,561,154 2,960,020 2,211 1,166,710 1,168,921
4 396XXX Power Operated Equipment 20,570,544 5,779,365 26,349,909 12,665,781 3,970,597 16,636,378 7,904,763 1,808,768 9,713,531
4 397XXX Communications Equipment 29,662,254 110,135,143 139,797,397 22,936,862 75,666,147 98,603,009 6,725,392 34,468,996 41,194,388
4 398000 Miscellaneous Equipment 10,423 858,360 868,783 0 589,719 589,719 10,423 268,641 279,064
TOTAL GENERAL PLANT 126,808,319 345,844,424 472,652,743 87,041,815 237,605,493 324,647,308 39,766,504 108,238,931 148,005,435
TOTAL PLANT IN SERVICE 2,947,337,782 2,987,434,056 5,934,771,838 1,966,917,898 1 ,951 ,918,314 3,918,836,212 980,419,884 1,035,515,742 2,015,935,626
Page 2 of 3 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-1A
For Month Ended March 31 , 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (300,391,890) (80,501,096) (380,892,986) (199,455,543) (51,907,107) (251,362,650) (100,936,347) (28,593,989) (129,530,336)
E-ADEP Hydro Production Plant 0 (207,055,971) (207,055,971) 0 (133,509,690) (133,509,690) 0 (73,546,281) (73,546,281)
E-ADEP Other Production Plant 0 (182,086,653) (182,086,653) 0 (117,409,474) (117,409,474) 0 (64,677,179) (64,677,179)
E-ADEP Transmission Plant (28,253,660) (262,499,590) (290,753,250) (17,344,302) (169,259,736) (186,604,038) (10,909,358) (93,239,854) (104,149,212)
E-ADEP Distribution Plant (799,433,530) (593,565) (800,027,095) (500,255,075) (403,820) (500,658,895) (299,178,455) (189,745) (299,368,200)
E-ADEP General Plant 51,832,057 114,280,056 166,112,113 34,614,021 78,513,827 113,127,848 17,218,036 35,766,229 52,984,265
TOTAL ACCUMULATED DEPRECIATION 1,179,911,137 847,016,931 2,026,928,068 751,668,941 551,003,654 1 ,302,672,595 428,242,196 296,013,277 724,255,473
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,898,291) (19,898,291) 0 (12,830,418) (12,830,418) 0 (7,067,873) (7,067,873)
E-AAMT Distribution-Franchises/Misc Intangibles (600,005) 0 (600,005) (600,005) 0 (600,005) 0 0 0
E-AAMT General Plant - 303000 0 (4,080,535) (4,080,535) 0 (2,798,252) (2,798,252) 0 (1 ,282,283) (1,282,283)
E-AAMT Miscellaneous IT Intangible Plant -3031 XX (6,081,017) (141,332,723) (147,413,740) (6,081,017) (97,099,821) (103,180,838) 0 (44,232,902) (44,232,902)
E-AAMT General Plant - 390200, 396200 0 1,668,908 1,668,908 0 1,146,590 1,146,590 0 522,318 522,318
TOTAL ACCUMULATED AMORTIZATION 6,681,022 166,980,457 173,661,479 6,681,022 113,875,081 120,556,103 0 531105,376 53,105,376
TOTAL ACCUMULATED DEPR/AMORT (1,186,592,159) (1,013,997,388) (2,200,589,547) (758,349,963) (664,878,735) (1 ,423,228,698) (428,242,196) (349,118,653) (777,360,849)
NET ELECTRIC UTILITY PLANT before ADFIT 1,760,745,623 1,973,436,668 3,734,182,291 1,208,567,935 1 ,287,039,579 2,495,607,514 552,177,688 686,397,089 1,238,574,777
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (544,396,881) (544,396,881) 0 (363,825,880) (363,825,880) 0 (180,571,001) (180,571,001)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (45,749,310) (45,749,310) 0 (31,431,148) (31,431,148) 0 (14,318,162) (14,318,162)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (4,934,639) (4,934,639) 0 (3,390,245) (3,390,245) 0 (1 ,544,394) (1,544,394)
4 ADFIT - Common Plant (283750 from C-DTX) 0 23,018 23,018 0 15,814 15,814 0 7,204 7,204
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,538,796) (5,538,796) 0 (3,571,416) (3,571,416) 0 (1 ,967,380) (1,967,380)
1 ADFIT - CDA Settlement Costs (283333) 0 (204,987) (204,987) 0 (132,176) (132,176) 0 (72,811) (72,811)
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 934,613 934,613 0 624,611 624,611 0 310,002 310,002
TOTAL ACCUMULATED DFIT 0 601,736,208 601,736,208 0 402,959,662 402,959,662 0 198,776,546 198,776,546
NET ELECTRIC UTILITY PLANT 1,760,745,623 1,371,700,460 3,132,446,083 1 1,208,567,935 884,079,917 2,092,647,852 552,177,688 487,620,543 1,039,798,231
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 68.033% 31 .967%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.831% 33.169%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,760,745,623 1,371,700,460 3,132,446,083 ########### 884,079,917 2,092,647,852 552,177,688 487,620,543 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,166,079 44,256,402 52,422,481 6,172,382 30,405,476 36,577,858 1,993,697 13,850,926 15,844,623
4 Accumulated Amortization - AFUDC (182318) (1,625,833) (7,490,021) (9,115,854) (1,224,912) (5,145,869) (6,370,781) (400,921) (2,344,152) (2,745,073)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,352,048 0 2,352,048 0 0 0 2,352,048 0 2,352,048
99 ADFIT - Boulder Park Disallowed (190040) 52,070 0 52,070 0 0 0 52,070 0 52,070
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 14,246,825 0 14,246,825 14,246,825 0 14,246,825 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 21,573,113 0 21 ,573,113 21,573,113 0 21,573,113 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (7,522,187) 0 (7,522,187) (7,522,187) 0 (7,522,187) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 0 0 0 0 0 0 0 0 0
4 Customer Advances (252000) (4,658,675) 0 (4,658,675) (1,344,507) 0 (1,344,507) (3,314,168) 0 (3,314,168)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (10,833,608) 0 (10,833,608) (10,334,423) 0 (10,334,423) (499,185) 0 (499,185)
99 ADFIT-Customer Tax Credit (190393) 2,275,058 0 2,275,058 2,170,229 0 2,170,229 104,829 0 104,829
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (6,447,912) 0 (6,447,912) (3,653,162) 0 (3,653,162) (2,794,750) 0 (2,794,750)
99 Colstrip-Regulatory Asset (182327) 20,641,585 0 20,641,585 12,025,952 0 12,025,952 8,615,633 0 8,615,633
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) (34,349) 0 (34,349) 268,545 0 268,545 (302,894) 0 (302,894)
99 Colstrip Reg Asset ADFIT (283376) (2,993,063) 0 (2,993,063) (2,073,571) 0 (2,073,571) (919,492) 0 (919,492)
99 Colstrip ARO (317000P) 17,139,710 0 17,139,710 11,200,804 0 11,200,804 5,938,906 0 5,938,906
99 Colstrip ARO A/D (317000A) (8,981,736) 0 (8,981,736) (6,429,587) 0 (6,429,587) (2,552,149) 0 (2,552,149)
99 Colstrip ARO Liability (230027) (15,396,179) 0 (15,396,179) (10,061,406) 0 (10,061,406) (5,334,773) 0 (5,334,773)
99 Colstrip ARO ADFIT (190376) 3,233,197 0 3,233,197 2,112,895 0 2,112,895 1,120,302 0 1,120,302
99 Colstrip ARO ADFIT (283377) (1,713,174) 0 (1 ,713,174) (1,001,955) 0 (1,001,955) (711 ,219) 0 (711,219)
99 Customer Deposits (235199) (9,805) 0 (9,805) (9,805) 0 (9,805) 0 0 0
C-WKC Working Capital 159,206,936 0 159,206,936 111,084,657 0 111 ,084,657 48,122,279 0 48,122,279
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 186,070,100 36,766,381 222,836,481 t#13199,887 25,259,607 162,459,494 48,870,213 11,506,774 60,376,987
NET RATE BASE 1,946,815,723 1,408,466,841 3,355,282,564 ####### 909,339,524 2,255,107,346 601,047,901 499,127,317 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 281,203 281,203 281,203 281,203 181,320 181,320 99,883 99,883
Steam (E D-I D) 388,172 388,172 388,172 388,172 388,172 388,172
Steam (ED-WA; 1,002,419 1,002,419 1,002,419 1,002,419 1,002,419 1,002,419
1 Hydro (ED-AN) 1,493,133 1,493,133 1,493,133 1,493,133 962,772 962,772 530,361 530,361
1 Other (ED-AN) 843,269 843,269 843,269 843,269 543,740 543,740 299,529 299,529
Total Electric Production 4,008,196 4,008,196 1,390,591 2,617,605 4,008,196 1,002,419 1,687,832 2,690,251 388,172 929,773 1,317,945
Electric Transmission
1 ED-AN 1,978,722 1,978,722 1,978,722 1,978,722 1,275,880 1,275,880 702,842 702,842
ED-I D 16,765 16,765 16,765 16,765 16,765 16,765
ED-WA 43,680 43,680 43,680 43,680 43,680 43,680
Total Electric Transmissioi 2,039,167 2,039,167 60,445 1,978,722 2,039,167 43,680 1,275,880 1,319,560 16,765 702,842 719,607
Electric Distribution
3 ED-AN 7,094 7,094 7,094 7,094 4,826 4,826 2,268 2,268
ED-I D 1,520,667 1,520,667 1,520,667 1,520,667 1,520,667 1,520,667
ED-WA 3,455,194 3,455,194 3,455,194 3,455,194 3,455,194 3,455,194
Total Electric Distribution 4,982,955 4,982,955 4,975,861 7,094 4,982,955 3,455,194 4,826 3,460,020 1,520,667 2,268 1,522,935
Gas Underground Storage
G D-AN 64,553 64,553
GD-OR 11,235 11,235
Total Gas Underground Sti 75,788 64,553 11,235
Gas Distribution
GD-AN 4,408 4,408
G D-I D 565,598 565,598
GD-WA 1,453,178 1,453,178
GD-OR 972,267 972,267
Total Gas Distribution 2,995,451 2,023,184 972,267
General Plant
4 ED-AN 224,708 224,708 224,708 224,708 154,381 154,381 70,327 70,327
E D-I D 53,135 53,135 53,135 53,135 53,135 53,135
ED-WA 139,466 139,466 139,466 139,466 139,466 139,466
7,4 CD-AA 1,629,357 1,164,534 320,983 143,840 1,164,534 1,164,534 800,070 800,070 364,464 364,464
9,4 CD-AN 86,845 68,019 18,826 68,019 68,019 46,731 46,731 21,288 21,288
9 CD-ID 36,165 28,325 7,840 28,325 28,325 28,325 28,325
9 CD-WA 139,317 109,116 30,201 109,116 109,116 109,116 109,116
8 GD-AA 27,165 18,696 8,469
GD-AN 1,081 1,081
GD-I D 4,792 4,792
GD-WA 95,417 95,417
GD-OR 15,775 15,775
Total General Plant 2,453,223 1,787,303 497,836 168,084 330,042 1,457,261 1,787,303 248,582 1,001,182 1,249,764 81,460 456,079 537,539
Total Depreciation Expens 16,554,780 12,817,621 2,585,573 1,151,586 6,756,939 6,060,682 12,817,621 4,749,875 3,969,720 8,719,595 2,007,064 2,090,962 4,098,026
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Exper 68.033% 31.967%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 76,534 76,534 76,534 76,534 49,349 49,349 27,185 27,185
1 Misc Intangible Plt (303001 ED-AN 21,934 21,934 21,934 21,934 14,143 14,143 7,791 7,791
Total Production/Transmission 98,468 98,468 98,468 98,468 63,492 63,492 34,976 34,976
Distribution
Franchises (302000) ED-WA 9,436 9,436 9,436 9,436 9,436 9,436
Misc Intangible Plt (303001 ED-WA 489 489 489 489 489 489
Total Distribution 9,925 9,925 9,925 9,925 9,925 9,925
General Plant - 303000
7,4 CD-AA 34,570 24,708 6,810 3,052 24,708 24,708 16,975 16,975 7,733 7,733
9,1 CD-AN 811 635 176 635 635 409 409 226 226
GD-ID 1,233 1,233
GD-WA 2,072 2,072
GD-OR 551 551
Total General Plant - 303000 39,237 25,343 10,291 3,603 25,343 25,343 17,384 17,384 7,959 7,959
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 4,298,633 3,072,320 846,830 379,483 3,072,320 3,072,320 2,110,776 2,110,776 961,544 961,544
9,4 CD-AN 4,354 3,410 944 3,410 3,410 2,343 2,343 1,067 1,067
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 54,409 42,614 11,795 42,614 42,614 42,614 42,614 0
4 ED-AN 684,104 684,104 684,104 684,104 470,000 470,000 214,104 214,104
ED-ID 0 0 0 0 0 0
ED-WA 117,312 117,312 117,312 117,312 117,312 117,312
8 GD-AA 25,181 17,331 7,850
G D-AN 0 0
GD-OR 5,923 5,923
Total Miscellaneous IT Intangible Pit - 3031; 5,189,916 3,919,760 876,900 393,256 159,926 3,759,834 3,919,760 159,926 2,583,119 2,743,045 0 1,176,715 1,176,715
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 35,202 35,202 35,202 35,202 24,185 24,185 11,017 11,017
GD-OR 0 0
Total General Plant - 390200, 396200 35,202 35,202 0 0 35,202 35,202 24,185 24,185 11,017 11,017
Total Amortization Expense 5,372,748 4,088,698 887,191 396,859 169,851 3,918,847 4,088,698 169,851 2,688,180 2,858,031 0 1,230,667 1,230,667
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:37 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (80,501,096) (80,501,096) (80,501,096) (80,501,096) (51,907,107) (51,907,107) (28,593,989) (28,593,989)
Steam (ED-ID) (100,936,347) (100,936,347) (100,936,347) (100,936,347) (100,936,347) (100,936,347)
Steam (ED-WA (199,455,543) (199,455,543) (199,455,543) (199,455,543) (199,455,543) (199,455,543)
1 Hydro (ED-AN) (207,055,971) (207,055,971) (207,055,971) (207,055,971) (133,509,690) (133,509,690) (73,546,281) (73,546,281)
1 Other (ED-AN) 182,086,653 182,086,653 182,086,653 182,086,653 117,409,474 117,409,474 64,677,179 64,677,179
Total Electric Production (770,035,610) (770,035,610) (300,391,890) (469,643,720) (770,035,610) (199,455,543) (302,826,271) (502,281,814) (100,936,347) (166,817,449) (267,753,796)
Electric Transmission
1 ED-AN (262,499,590) (262,499,590) (262,499,590) (262,499,590) (169,259,736) (169,259,736) (93,239,854) (93,239,854)
ED-ID (10,909,358) (10,909,358) (10,909,358) (10,909,358) (10,909,358) (10,909,358)
ED-WA (17,344,302) (17,344,302 (17,344,302) (17,344,302) 17,344,302 17,344,302)
Total Electric Transmissic (290,753,250) (290,753,250) (28,253,660) (262,499,590) (290,753,250) (17,344,302) (169,259,736) (186,604,038) (10,909,358) (93,239,854) (104,149,212)
Electric Distribution
3 ED-AN (593,565) (593,565) (593,565) (593,565) (403,820) (403,820) (189,745) (189,745)
ED-ID (299,178,455) (299,178,455) (299,178,455) (299,178,455) (299,178,455) (299,178,455)
ED-WA (500,255,075) (500,255,075) (500,255,075) (500,255,075) (500,255,075) (500,255,075)
Total Electric Distribution (800,027,095) (800,027,095) (799,433,530) (593,565) (800,027,095) (500,255,075) (403,820) (500,658,895) (299,178,455) (189,745) (299,368,200)
Gas Underground Storage
GD-AN (20,142,390) (20,142,390)
GD-OR (1,801,667) 1,801,667
Total Gas Underground S1 (21,944,057) (20,142,390) (1,801,667)
Gas Distribution
GD-AN (2,091,954) (2,091,954)
GD-ID (109,241,617) (109,241,617)
GD-WA (205,425,447) (205,425,447)
GD-OR 151,646,485 151,646,485
Total Gas Distribution (468,405,503) (316,759,018) (151,646,485)
General Plant
4 ED-AN (36,955,062) (36,955,062) (36,955,062) (36,955,062) (25,389,236) (25,389,236) (11,565,826) (11,565,826)
ED-ID (13,899,734) (13,899,734) (13,899,734) (13,899,734) (13,899,734) (13,899,734)
ED-WA (27,443,490) (27,443,490) (27,443,490) (27,443,490) (27,443,490) (27,443,490)
7,4 CD-AA (98,201,314) (70,186,443) (19,345,659) (8,669,212) (70,186,443) (70,186,443) (48,220,192) (48,220,192) (21,966,251) (21,966,251)
9,4 CD-AN (9,114,363) (7,138,551) (1,975,812) (7,138,551) (7,138,551) (4,904,399) (4,904,399) (2,234,152) (2,234,152)
9 CD-ID (4,236,743) (3,318,302) (918,441) (3,318,302) (3,318,302) (3,318,302
9 CD-WA (9,155,194) (7,170,531) (1,984,663) (7,170,531) (7,170,531) (7,170,531) (7,170,531)
8 GD-AA (2,853,875) (1,964,151) (889,724)
GD-AN (4,079,077) (4,079,077)
GD-ID (2,459,130) (2,459,130)
GD-WA (13,925,166) (13,925,166)
GD-OR 6,012,749 6,012,749
Total General Plant (228,335,897) (166,112,113) (46,652,099) (15,571,685) (51,832,057) (114,280,056) (166,112,113) (34,614,021) (78,513,827) (113,127,848) (17,218,036) (35,766,229) (52,984,265)
Total Accumulated Depr (2,579,501,412) (2,026,928,068) (383,553,507) (169,019,837) (1,179,911,137) (847,016,931) (2,026,928,068) (751,668,941) (551,003,654) (1,302,672,595) (428,242,196) (296,013,277) (724,255,473)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Expense 68.033% 31.967%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,761,487) (16,761,487) (16,761,487) (16,761,487) (10,807,807) (10,807,807) (5,953,680) (5,953,680)
1 Misc Intangible Plt (3030 ED-AN 3,136,804 3,136,804 3,136,804 3,136,804 2,022,611 2,022,611 1,114,193 1,114,193
Total Production/Transmission (19,898,291) (19,898,291) (19,898,291) (19,898,291) (12,830,418) (12,830,418) (7,067,873) (7,067,873)
Distribution
Franchises (302000) ED-WA (526,779) (526,779) (526,779) (526,779) (526,779) (526,779)
Misc Intangible Plt (3030 ED-WA (73,226) (73,226) (73,226) (73,226) (73,226) (73,226)
Total Distribution (600,005) (600,005) (600,005) (600,005) (600,005) (600,005)
General Plant - 303000
7,4 CD-AA (5,537,045) (3,957,437) (1,090,798) (488,810) (3,957,437) (3,957,437) (2,718,878) (2,718,878) (1,238,559) (1,238,559)
9,1 CD-AN (157,169) (123,098) (34,071) (123,098) (123,098) (79,374) (79,374) (43,724) (43,724)
GD-ID (177,926) (177,926)
GD-WA (345,643) (345,643)
GD-OR (136,984) (136,984)
Total General Plant - 303000 (6,354,767) (4,080,535) (1,648,438) (625,794) (4,080,535) (4,080,535) (2,798,252) (2,798,252) (1,282,283) (1,282,283)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (173,060,207) (123,689,592) (34,092,860) (15,277,755) (123,689,592) (123,689,592) (84,978,460) (84,978,460) (38,711,132) (38,711,132)
9,4 CD-AN (182,875) (143,232) (39,643) (143,232) (143,232) (98,405) (98,405) (44,827) (44,827)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,143,047) (2,461,698) (681,349) (2,461,698) (2,461,698) (2,461,698) (2,461,698) 0 0
4 ED-AN (17,499,899) (17,499,899) (17,499,899) (17,499,899) (12,022,956) (12,022,956) (5,476,943) (5,476,943)
ED-ID 0 0 0 0 0 0
ED-WA (3,619,319) (3,619,319) (3,619,319) (3,619,319) (3,619,319) (3,619,319)
8 GD-AA (283,923) (195,407) (88,516)
GD-AN 0 0
GD-OR 98,114 98,114
Total Misc IT Intangible Plant - 3031XX (197,887,384) (147,413,740) (35,009,259) (15,464,385) (6,081,017) (141,332,723) (147,413,740) (6,081,017) (97,099,821) (103,180,838) 0 (44,232,902) (44,232,902)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,668,908) (1,668,908) (1,668,908) (1,668,908) (1,146,590) (1,146,590) (522,318) (522,318)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,668,908) (1,668,908) 0 0 0 (1,668,908) (1,668,908) 0 (1,146,590) (1,146,590) 0 (522,318) (522,318)
Total Accumulated Amortization (226,409,355) (173,661,479) (36,657,697) (16,090,179) (6,681,022) (166,980,457) (173,661,479) (6,681,022) (113,875,081) (120,556,103) 0 (53,105,376) (53,105,376)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31 .297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,083,006 122,220 362,279 598,507 1,083,006 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,135,089 0 0 8,673,191 8,673,191 0 0 2,390,612 2,390,612 0 1,071,286 1,071,286
9 CD-WA / ID / AN 2,327,290 689,010 342,443 791,326 1,822,779 190,705 94,782 219,024 504,511 0 0 0
TOTAL ACCOUNT 19,461,919 811,230 704,722 10,063,024 11,578,976 3,261,722 94,782 2,609,636 5,966,140 845,517 1,071,286 1,916,803
390XXX Structures & Improvements
99 ED-WA / ID / AN 21,051,560 8,516,429 3,395,835 9,139,296 21,051,560 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,459,793 0 0 0 0 0 0 0 0 4,459,793 0 4,459,793
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 132,360,663 0 0 94,600,813 94,600,813 0 0 26,075,051 26,075,051 0 11,684,799 11,684,799
9 CD-WA / ID / AN 32,439,588 9,655,555 6,427,675 9,324,104 25,407,334 2,672,469 1,779,055 2,580,730 7,032,254 0 0 0
TOTAL ACCOUNT 215,362,204 18,171,984 9,823,510 113,064,213 141,059,707 27,723,069 1,779,055 28,655,781 58,157,905 4,459,793 11,684,799 16,144,592
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,976,130 1,693,584 7,798 2,274,748 3,976,130 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 GD-AA 122,514 0 0 0 0 0 0 84,319 84,319 0 38,195 38,195
7 CD-AA 59,898,112 0 0 42,810,379 42,810,379 0 0 11,799,928 11,799,928 0 5,287,805 5,287,805
9 CD-WA / ID / AN 1,117,575 667,507 7,739 200,061 875,307 184753 2,142 55,373 242,268 0 0 0
TOTAL ACCOUNT 65,359,563 2,361,091 15,537 45,285,188 47,661,816 417,876 2,142 11,939,620 12,359,638 12,109 5,326,000 5,338,109
392XXX Transportation Equipment
99 ED-WA / ID / AN 62,363,123 25,557,285 12,254,369 24,551,469 62,363,123 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,433,298 0 0 0 0 10,296,056 3,313,285 2,823,957 16,433,298 0 0 0
99 GD-OR / AS 4,812,326 0 0 0 0 0 0 0 0 4,812,326 0 4,812,326
8 GD-AA 97,187 0 0 0 0 0 0 66,888 66,888 0 30,299 30,299
7 CD-AA 7,579,031 0 0 5,416,885 5,416,885 0 0 1,493,069 1,493,069 0 669,077 669,077
9 CD-WA / ID / AN 7,127,191 1,556,146 779,715 3,246,297 5,582,158 430711 215,810 898,512 1,545,033 0 0 0
TOTAL ACCOUNT 98,412,156 27,113,431 13,034,084 33,214,651 73,362,166 10,726,767 3,529,095 5,282,426 19,538,288 4,812,326 699,376 5,511,702
Page 1 of 3 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 12,292 0 0 0 0 0 0 0 0 12,292 0 12,292
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,950 8,950 0 0 2,467 2,467 0 1,106 1,106
9 CD-WA / ID / AN 6,078,445 647,496 184,021 3,929,243 4,760,760 179,214 50,933 1,087,538 1,317,685 0 0 0
TOTAL ACCOUNT 6,798,396 706,362 184,021 4,352,110 5,242,493 401,567 50,933 1,090,005 1,542,505 12,292 1,106 13,398
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 9,532,654 1,847,546 608,229 7,076,879 9,532,654 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,822,650 0 0 0 0 2,904,823 583,223 334,604 3,822,650 0 0 0
99 GD-OR / AS 1,297,042 0 0 0 0 0 0 0 0 1,297,042 0 1,297,042
8 GD-AA 5,849,743 0 0 0 0 0 0 4,026,027 4,026,027 0 1,823,716 1,823,716
7 CD-AA 15,916,848 0 0 11,376,090 11,376,090 0 0 3,135,619 3,135,619 0 1,405,139 1,405,139
9 CD-WA / ID / AN 2,013,513 28,662 753,611 794,751 1,577,024 7,933 208,585 219,971 436,489 0 0 0
TOTAL ACCOUNT 38,432,450 1,876,208 1,361,840 19,247,720 22,485,768 2,912,756 791,808 7,716,221 11,420,785 1,297,042 3,228,855 4,525,897
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,232,144 398,866 2,211 2,831,067 3,232,144 0 0 0 0 0 0 0
99 GD-WA / ID / AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,522 0 0 0 0 0 0 160,031 160,031 0 72,491 72,491
7 CD-AA 1,254,753 0 0 896,797 896,797 0 0 247,186 247,186 0 110,770 110,770
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 4,943,253 398,866 2,211 3,727,864 4,128,941 110,331 0 502,134 612,465 18,586 183,261 201,847
396XXX Power Operated Equipment
99 ED-WA / ID / AN 24,901,657 12,411,952 7,583,364 4,906,341 24,901,657 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,190,083 0 0 0 0 2,580,162 789,332 820,589 4,190,083 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 377,714 377,714 0 0 104,110 104,110 0 46,654 46,654
9 CD-WA / ID / AN 1,366,842 253,829 321,399 495,310 1,070,538 70,255 88,957 137,092 296,304 0 0 0
TOTAL ACCOUNT 31,030,894 12,665,781 7,904,763 5,779,365 26,349,909 2,650,417 878,289 1,061,791 4,590,497 43,834 46,654 90,488
Page 2 of 3 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 41,512,805 12,320,176 6,553,472 22,639,157 41,512,805 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,057,462 0 0 0 0 763,614 287,726 6,122 1,057,462 0 0 0
99 GD-OR / AS 719,232 0 0 0 0 0 0 0 0 719,232 0 719,232
8 GD-AA 243,298 0 0 0 0 0 0 167,447 167,447 0 75,851 75,851
7 CD-AA 118,902,995 0 0 84,982,349 84,982,349 0 0 23,423,890 23,423,890 0 10,496,756 10,496,756
9 CD-WA/ ID / AN 16,984,044 10,616,686 171,920 2,513,637 13,302,243 2,938,491 47,584 695,726 3,681,801 0 0 0
TOTAL ACCOUNT 179,419,836 22,936,862 6,725,392 110,135,143 139,797,397 3,702,105 335,310 24,293,185 28,330,600 719,232 10,572,607 11,291,839
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 258,679 0 6,846 251,833 258,679 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 612 612 0 277 277
7 CD-AA 839,066 0 0 599,697 599,697 0 0 165,296 165,296 0 74,073 74,073
9 CD-WA/ ID / AN 13,289 0 3,577 6,831 10,408 0 990 1,891 2,881 0 0 0
TOTAL ACCOUNT 1,121,015 0 10,423 858,361 868,784 0 990 167,799 168,789 9,092 74,350 83,442
TOTAL GENERAL PLANT 660,458,473 87,041,815 39,766,503 345,844,426 472,652,744 51,906,610 7,462,404 83,318,598 142,687,612 12,229,823 32,888,294 45,118,117
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,150,827 319,716 0 11,831,111 12,150,827 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,447,340 4,447,340 0 0 1,225,831 1,225,831 0 549,322 549,322
9 CD-WA / ID / AN 194,058 0 0 151,990 151,990 0 0 42,068 42,068 0 0 0
TOTAL ACCOUNT 20,787,440 319,716 0 16,430,441 16,750,157 1,022,594 771,517 1,267,899 3,062,010 425,951 549,322 975,273
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 29,819,786 5,227,505 0 24,592,281 29,819,786 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 354,611 0 0 0 0 0 0 0 0 354,611 0 354,611
8 GD-AA 366,587 0 0 0 0 0 0 252,300 252,300 0 114,287 114,287
7 CD-AA 112,548,548 0 0 80,440,698 80,440,698 0 0 22,172,064 22,172,064 0 9,935,786 9,935,786
9 CD-WA / ID / AN 1,151,829 697,518 0 204,617 902,135 193,060 0 56,634 249,694 0 0 0
TOTAL ACCOUNT 144,241,361 5,925,023 0 105,237,596 111,162,619 193,060 0 22,480,998 22,674,058 354,611 10,050,073 10,404,684
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 6,001,691 0 0 6,001,691 6,001,691 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 1,138,981 0 0 0 0 0 0 783,892 783,892 0 355,089 355,089
7 CD-AA 37,765,238 0 0 26,991,571 26,991,571 0 0 7,439,752 7,439,752 0 3,333,915 3,333,915
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 44,905,910 0 0 32,993,262 32,993,262 0 0 8,223,644 8,223,644 0 3,689,004 3,689,004
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
Page 1 of 2 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,245 0 0 59,497 59,497 0 0 16,399 16,399 0 7,349 7,349
9 CD-WA / ID / AN 3,136,259 2,456,381 0 0 2,456,381 679,878 0 0 679,878 0 0 0
TOTAL ACCOUNT 4,999,031 4,235,908 0 59,497 4,295,405 679,878 0 16,399 696,277 0 7,349 7,349
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 389,805 0 0 389,805 389,805 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 22,546,756 0 0 16,114,617 16,114,617 0 0 4,441,711 4,441,711 0 1,990,428 1,990,428
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 22,936,561 0 0 16,504,422 16,504,422 0 0 4,441,711 4,441,711 0 1,990,428 1,990,428
TOTAL 373,036,979 1 10,480,647 0 270,060,531 280,541,178 1 1,895,532 771,517 61,519,261 64,186,310 1 780,562 27,528,929 28,309,491
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-1A
For Month Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT - Common Plant (For Report APL)
7 282900 CD-AA (63,101,303) (45,099,763) (12,430,957) (5,570,583)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (649,547) (649,547) 0 0
7 282919 CD-AA (6,904,298) (4,934,640) (1,360,147) (609,511)
7 283750 CD-AA 32,205 23,018 6,344 2,843
Total (70,622,943) (50,660,932) (13,784,760) (6,177,251)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-1A
For Month Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 6,945,160 6,945,160 0 0 0 0 6,945,160
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 104 104 0 0 0 0 104
7/4 154550 Supply Chain Average Cost Variance 0 0 (42) (42) 0 0 0 0 (42)
7/4 154560 Supply Chain Invoice Price Variance 0 0 0 0 0 0 0 0 0
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 132,564,726 58,458,610 0 191,023,336 111,084,657 48,122,279 21,480,069 10,336,331 0
TOTAL j 132,564,726 58,458,610 6,945,222 197,968,558 j 111,084,657 48,122,279 121,480,069 10,336,331 j 6,945,222
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 71.472% 19.700% 8.828% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 5:38 PM

RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-12A AVISTA UTILITIES
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 223,275,484 148,834,888 74,440,596
Adjustments
Adjusted Net Operating Income (Loss) 223,275,484 148,834,888 74,440,596
E-APL Electric Net Rate Base 3,268,253,487 2,193,898,862 1,074,354,625
RATE OF RETURN 6.832% 6.784% 6.929%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 5:47 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers -AMA 04-01-2023 thru 03-31-2024 412,384 268,095 144,289
2 Percent 100.000% 65.011% 34.989%
E-OPS Direct Distribution Operating Expense 04-01-2023 thru 03-31-2024 45,973,674 31,996,374 13,977,300
3 Percent 100.000% 69.597% 30.403%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 107,790,190 93,362,819 10,011,637 4,415,734
Direct O & M Accts 901 - 935 22,024,373 17,671,165 2,366,681 1,986,527
Direct O & M Accts 901 - 905 Utility 9 Only 5,750,511 4,121,480 1,629,031 0
Adjustments 0 0 0 0
Total 135,565,074 115,155,464 14,007,349 6,402,261
Percentage 100.000% 84.944% 10.333% 4.723%
Direct Labor Accts 500 - 894 69,599,392 51,951,449 12,829,660 4,818,283
Direct Labor Accts 901 - 935 25,229,673 18,645,658 2,841,271 3,742,744
Direct Labor Accts 901 - 905 Utility 9 Only 5,270,888 3,676,701 1,594,187 0
Total 100,099,953 74,273,808 17,265,118 8,561,027
Percentage 100.000% 74.200% 17.248% 8.552%
Number of Customers at 797,628 416,479 273,638 107,511
Percentage 100.000% 52.215% 34.306% 13.479%
Net Direct Plant 4,635,600,983 3,454,855,358 784,053,033 396,692,592
Percentage 100.000% 74.528% 16.914% 8.558%
Total Percentages 400.000% 285.888% 78.801% 35.311%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 5 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 13,730,176 0 9,527,830 4,202,346
Direct O & M Accts 901 - 935 3,580,140 0 1,946,392 1,633,748
Direct O & M Accts 901 - 905 Utility 9 Only 1,629,031 0 1,629,031 0
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 500 - 894 12,843,901 0 9,337,229 3,506,672
Direct Labor Accts 901 - 935 4,309,521 0 1,859,734 2,449,787
Direct Labor Accts 901 - 905 Utility 9 Only 1,594,187 0 1,594,187 0
Total 18,747,609 0 12,791,150 5,956,459
Percentage 100.000% 0.000% 68.228% 31.772%
Number of Customers at 381,149 0 273,638 107,511
Percentage 100.000% 0.000% 71.793% 28.207%
Net Direct Plant 1,165,275,737 0 770,125,934 395,149,803
Percentage 100.000% 0.000% 66.090% 33.910%
Total Percentages 400.000% 0.000% 275.296% 124.704%
8 Average (GD AA) 100.000% 0.000% 68.824% 31.176%
Page 3 of 5 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,371,957 93,362,819 10,009,138 0
Direct O & M Accts 901 - 935 20,151,245 17,671,165 2,480,080 0
Adjustments 0 0 0 0
Total 123,523,202 111,033,984 12,489,218 0
Percentage 100.000% 89.889% 10.111% 0.000%
Direct Labor Accts 500 - 894 64,605,148 51,951,449 12,653,699 0
Direct Labor Accts 901 - 935 22,075,590 18,645,658 3,429,932 0
Total 86,680,738 70,597,107 16,083,631 0
Percentage 100.000% 81.445% 18.555% 0.000%
Number of Customers at 690,117 416,479 273,638 0
Percentage 100.000% 60.349% 39.651% 0.000%
Net Direct Plant 4,186,966,091 3,416,840,157 770,125,934 0
Percentage 100.000% 81.607% 18.393% 0.000%
Total Percentages 400.000% 313.290% 86.710% 0.000%
9 Average (CD AN/ID/WA) 100.000% 78.323% 21.677% 0.000%
E-PLT Net Electric Distribution Plant-AMA 03-01-2023 thru 03-31-2024 1,585,065,217 1,090,786,842 494,278,375
10 Percent 100.000% 68.817% 31.183%
Book Depreciation 04-01-2023 thru 03-31-2024 153,351,638 102,759,960 50,591,678
11 Percent 100.000% 67.009% 32.991%
Page 4 of 5 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) -AMA 03-01-2023 thru 03-31-2024 3,675,413,414 2,456,161,991 1,219,251,423
12 Percent 100.000% 66.827% 33.173%
E-PLT Net Electric General Plant-AMA 03-01-2023 thru 03-31-2024 299,252,356 206,710,446 92,541,910
13 Percent 100.000% 69.076% 30.924%
Net Allocated Schedule M's -AMA 04-01-2023 thru 03-31-2024 -159,409,039 -107,058,672 -52,350,367
14 Percent 100.000% 67.160% 32.840%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 441,199,812 0 441,199,812 294,516,963 0 294,516,963 146,682,849 0 146,682,849
99 442200 Commercial - Firm & Int. 352,413,306 0 352,413,306 255,120,272 0 255,120,272 97,293,034 0 97,293,034
1 442300 Industrial 123,082,852 0 123,082,852 66,505,742 0 66,505,742 56,577,110 0 56,577,110
99 444000 Public Street & Highway Lighting 8,185,073 0 8,185,073 5,244,045 0 5,244,045 2,941,028 0 2,941,028
99 448000 Interdepartmental Revenue 1,684,487 0 1,684,487 1,424,585 0 1,424,585 259,902 0 259,902
99 499XXX Unbilled Revenue 7,133,305 0 7,133,305 3,768,093 0 3,768,093 3,365,212 0 3,365,212
TOTAL SALES TO ULTIMATE CUSTOMERS 933,698,835 0 933,698,835 626,579,700 0 626,579,700 307,119,135 0 307,119,135
1 447XXX Sales for Resale 0 291,366,839 291,366,839 0 187,873,338 187,873,338 0 103,493,501 103,493,501
TOTAL SALES OF ELECTRICITY 933,698,835 291,366,839 1,225,065,674 626,579,700 187,873,338 814,453,038 3077119,135 103,493,501 410,612,636
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 133,517 0 1337517 46,275 0 46,275 87,242 0 87,242
1 453000 Sales of Water & Water Power 0 738,078 7387078 0 475,913 475,913 0 262,165 262,165
1 454000 Rent from Electric Property 7,764,993 191,354 7,9567347 4,376,839 123,385 4,500,224 37388,154 67,969 3,456,123
1 454100 Rent from Trnsmission Joint Use 52,140 0 52,140 19,505 0 19,505 32,635 0 32,635
1 456XXX Other Electric Revenues 15,979,180 57,632,120 73,611,300 12,294,412 37,161,191 49,455,603 31684,768 20,470,929 24,155,697
TOTAL OTHER OPERATING REVENUE 23,929,830 58,561,552 82,491,382 16,737,031 37,760,489 54,497,520 7,192,799 20,801,063 27,993,862
TOTAL ELECTRIC REVENUE 957,628,665 349,9287391 1,307,557,056 643,316,731 225,633,827 8687950,558 314,311,934 124,294,564 438,606,498
Page 1 of 7 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 175,000 175,000 0 112,840 112,840 0 62,160 62,160
1 501XXX Fuel 0 46,351,343 46,351,343 0 29,887,346 29,887,346 0 16,463,997 16,463,997
1 502000 Steam Expense 0 4,208,916 4,208,916 0 2,713,909 2,713,909 0 1,495,007 1,495,007
1 505000 Electric Expense 0 743,873 743,873 0 479,649 479,649 0 264,224 264,224
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 6,565,816 6,565,816 0 4,233,638 4,233,638 0 2,332,178 2,332,178
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense (1,830,422) 0 (1,830,422) 0 0 0 (1,830,422) 0 (1,830,422)
MAINTENANCE
1 510000 Supervision & Engineering 0 402,516 402,516 0 259,542 259,542 0 142,974 142,974
1 511000 Structures 0 861,714 861,714 0 555,633 555,633 0 306,081 306,081
1 512000 Boiler Plant 0 7,016,906 7,016,906 0 4,524,501 4,524,501 0 2,492,405 2,492,405
1 513000 Electric Plant 0 841,973 841,973 0 542,904 542,904 0 299,069 299,069
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 1,521,940 1,521,940 0 981,347 981,347 0 540,593 540,593
TOTAL STEAM POWER GENERATION EXP 1,830,422 68,689,997 66,859,575 0 44,291,309 44,291,309 (1,830,422) 24,398,688 22,568,266
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 2,460,017 2,460,017 0 1,586,219 1,586,219 0 873,798 873,798
1 536000 Water for Power 0 1,188,839 1,188,839 0 766,563 766,563 0 422,276 422,276
1 537000 Hydraulic Expense 6,709,705 3,386,534 10,096,239 4,389,600 2,183,637 6,573,237 2,320,105 1,202,897 3,523,002
1 538000 Electric Expense 0 6,405,076 6,405,076 0 4,129,993 4,129,993 0 2,275,083 2,275,083
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 2,217,483 2,217,483 0 1,429,833 1,429,833 0 787,650 787,650
1 540000 Rent 0 1,626,793 1,626,793 0 1,048,956 1,048,956 0 577,837 577,837
1 540100 MT Trust Funds Land Settlement Rents 5,957,750 0 5,957,750 3,851,571 0 3,851,571 2,106,179 0 2,106,179
MAINTENANCE
1 541000 Supervision & Engineering 0 614,511 614,511 0 396,237 396,237 0 218,274 218,274
1 542000 Structures 0 486,506 486,506 0 313,699 313,699 0 172,807 172,807
1 543000 Reservoirs, Dams, & Waterways 0 469,967 469,967 0 303,035 303,035 0 166,932 166,932
1 544000 Electric Plant 0 2,989,823 2,989,823 0 1,927,838 1,927,838 0 1,061,985 1,061,985
1 545000 Miscellaneous Hydraulic Plant 0 654,239 654,239 0 421,853 421,853 0 232,386 232,386
TOTAL HYDRO POWER GENERATION EXP 12,667,455 22,499,788 35,167,243 8,241,171 14,507,863 22,749,034 4,426,284 7,991,925 12,418,209
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 947,174 947,174 0 610,738 610,738 0 336,436 336,436
1 547XXX Fuel 0 140,132,712 140,132,712 0 90,357,573 90,357,573 0 49,775,139 49,775,139
1 548000 Generation Expense 0 4,424,239 4,424,239 0 2,852,749 2,852,749 0 1,571,490 1,571,490
1 549XXX Miscellaneous Other Power Generation Op Exp 0 1,064,192 1,064,192 0 686,191 686,191 0 378,001 378,001
1 550000 Rent 0 103,105 103,105 0 66,482 66,482 0 36,623 36,623
MAINTENANCE
1 551000 Supervision & Engineering 0 776,527 776,527 0 500,705 500,705 0 275,822 275,822
1 552000 Structures 0 129,789 129,789 0 83,688 83,688 0 46,101 46,101
1 553000 Generating & Electric Equipment 0 1,924,036 1,924,036 0 1,240,618 1,240,618 0 683,418 683,418
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 1,119,355 1,119,355 1 0 721,760 721,760 0 397,595 397,595
TOTAL OTHER POWER GENERATION EXP 0 150,621,129 150,621,129 0 97,120,504 97,120,504 0 53,500,625 53,500,625
Page 2 of 7 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 11,688,822 241,342,894 253,031,716 0 155,617,899 155,617,899 11,688,822 85,724,995 97,413,817
1 556000 System Control & Load Dispatching 0 879,349 879,349 0 567,004 567,004 0 312,345 312,345
E-557 557XXX Other Expense 22,958,908 40,793,719 63,752,627 4,545,741 26,303,790 30,849,531 18,413,167 14,489,929 32,903,096
TOTAL OTHER POWER SUPPLY EXPENSE 34,647,730 283,015,962 317,663,692 4,545,741 182,488,693 187,034,434 30,101,989 100,527,269 130,629,258
TOTAL PRODUCTION OPERATING EXP 45,484,763 524,826,876 570,311,639 12,786,912 338,408,369 351,195,281 32,697,851 186,418,507 219,116,358
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 2,230,025 2,230,025 0 1,437,920 1,437,920 0 792,105 792,105
1 561000 Load Dispatching 0 2,864,601 2,864,601 0 1,847,095 1,847,095 0 1,017,506 1,017,506
1 562000 Station Expense 0 437,063 437,063 0 281,818 281,818 0 155,245 155,245
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 309,897 309,897 0 199,822 199,822 0 110,075 110,075
1 565XXX Transmission of Electricity by Others 0 19,159,062 19,159,062 0 12,353,763 12,353,763 0 6,805,299 6,805,299
1 566000 Miscellaneous Transmission Expense 0 3,959,878 3,959,878 0 2,553,329 2,553,329 0 1,406,549 1,406,549
1 567000 Rent 0 96,700 96,700 0 62,352 62,352 0 34,348 34,348
MAINTENANCE
1 568000 Supervision & Engineering 0 343,202 343,202 0 221,297 221,297 0 121,905 121,905
1 569000 Structures 24,945 513,781 538,726 0 331,286 331,286 24,945 182,495 207,440
1 570000 Station Equipment 0 1,126,200 1,126,200 0 726,174 726,174 0 400,026 400,026
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 6,103 1,858,625 1,864,728 1,005 1,198,441 1,199,446 5,098 660,184 665,282
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 4,094 49,524 53,618 1 4,094 31,933 36,027 1 0 17,591 17,591
TOTAL TRANSMISSION OPERATING EXP 35,142 32,948,558 32,983,700 5,099 21,245,230 21,250,329 30,043 11,703,328 11,733,371
Page 3 of 7 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 15,787,036 31,807,803 47,594,839 11,344,470 20,509,671 31,854,141 4,442,566 11,298,132 15,740,698
E-DEPX Depreciation Expense-Transmission 777,535 21,259,726 22,037,261 522,635 13,708,271 14,230,906 254,900 7,551,455 7,806,355
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 1,181,607 1,181,607 0 761,900 761,900 0 419,707 419,707
99 403027 Colstrip Plant Adjustment-Depreciation (2,776,051) 0 (2,776,051) (2,038,974) 0 (2,038,974) (737,077) 0 (737,077)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 200,000 200,000 0 128,960 128,960 0 71,040 71,040
99 407327 Colstrip Reg. Asset Amortization 1,908,222 0 1,908,222 1,076,325 0 1,076,325 831,897 0 831,897
1 407333 Amortization of CDA Settlement Costs 0 32,719 32,719 0 21,097 21,097 0 11,622 11,622
1 407334 Amortization of EIM Deferral 203,910 0 203,910 0 0 0 203,910 0 203,910
99 407360 Amortization of CS2 & COLSTRIP O&M 1,025,958 0 1,025,958 0 0 0 1,025,958 0 1,025,958
1 407382 Amortization of CDA Settlement - Allocated 0 884,085 884,085 0 570,058 570,058 0 314,027 314,027
99 407395 Optional Renewable Power Revenue Offset 360,863 0 360,863 283,331 0 283,331 77,532 0 77,532
99 407405 Amortization of Boulder Park Write Off - Idaho (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
99 407427 Colstrip Regulatory Deferral (2,978,893) 0 (2,978,893) (1,474,013) 0 (1,474,013) (1,504,880) 0 (1,504,880)
99 407434 EIM Deferred O&M (436,038) 0 (436,038) 0 0 0 (436,038) 0 (436,038)
99 407450/40749'Amortization of BPA Residential Exchange Credit (15,591,825) 0 (15,591,825) (10,485,984) 0 (10,485,984) (5,105,841) 0 (5,105,841)
99 407451 Deferral CEIP (1,457,461) 0 (1,457,461) (1,457,461) 0 (1,457,461) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M (1,518,106) 0 (1,518,106) 0 0 0 (1,518,106) 0 (1,518,106)
99 407494 Amortization of Schedule 98 REC Rev 86,392 0 86,392 86,392 0 86,392 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (8,415) (8,415) 0 (5,426) (5,426) 0 (2,989) (2,989)
E-OTX Taxes Other Than FIT--Prod & Trans 0 17,644,617 17,644,617 0 11,377,249 11,377,249 0 6,267,368 6,267,368
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 4,720,738 73,002,142 68,281,404 2,143,279 47,071,780 44,928,501 2,577,459 25,930,362 23,352,903
TOTAL PRODUCTION & TRANSMISSION EXPEN 40,799,167 630,777,576 671,576,743 10,648,732 406,725,379 417,374,111 30,150,435 224,052,197 254,202,632
Page 4 of 7 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 678,978 2,938,559 3,617,537 546,247 2,045,149 2,591,396 132,731 893,410 1,026,141
3 582000 Station Expense 829,038 111,575 940,613 572,128 77,653 649,781 256,910 33,922 290,832
3 583000 Overhead Line Expense 1,937,940 1,185,880 3,123,820 1,234,326 825,337 2,059,663 703,614 360,543 1,064,157
3 584000 Underground Line Expense 2,741,999 9,281 2,751,280 1,657,491 6,459 1,663,950 1,084,508 2,822 1,087,330
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense 12,209 0 12,209 12,061 0 12,061 148 0 148
3 586000 Meter Expense 2,094,457 31,141 2,125,598 1,738,529 21,673 1,760,202 355,928 9,468 365,396
3 587000 Customer Installations Expense 699,341 83,975 783,316 439,324 58,444 497,768 260,017 25,531 285,548
3 588000 Miscellaneous Distribution Expense 5,438,140 3,740,480 9,178,620 4,138,760 2,603,262 6,742,022 1,299,380 1,137,218 2,436,598
3 589000 Rent 0 253,655 253,655 0 176,536 176,536 0 77,119 77,119
MAINTENANCE:
3 590000 Supervision & Engineering 304,016 1,063,782 1,367,798 213,293 740,360 953,653 90,723 323,422 414,145
3 591000 Structures 395,093 13,249 408,342 256,318 9,221 265,539 138,775 4,028 142,803
3 592000 Station Equipment 564,612 42,342 606,954 347,542 29,469 377,011 217,070 12,873 229,943
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 28,431,415 660 28,432,075 19,394,635 459 19,395,094 9,036,780 201 9,036,981
3 594000 Underground Lines 903,349 0 903,349 678,444 0 678,444 224,905 0 224,905
3 595000 Line Transformers 351,790 0 351,790 262,395 0 262,395 89,395 0 89,395
3 596000 Street Light & Signal System Maintenance Exp 88,440 0 88,440 79,467 0 79,467 8,973 0 8,973
3 597000 Meters 64,018 0 64,018 58,039 0 58,039 5,979 0 5,979
3 598000 Miscellaneous Distribution Expense 438,840 328,332 767,172 367,376 228,509 595,885 71,464 99,823 171,287
TOTAL DISTRIBUTION OPERATING EXP 45,973,675 9,802,911 55,776,586 31,996,375 6,822,531 38,818,906 13,977,300 2,980,380 16,957,680
E-DEPX Depreciation Expense-Distribution 60,565,071 86,610 60,651,681 40,479,428 60,278 40,539,706 20,085,643 26,332 20,111,975
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 116,555 0 116,555 116,555 0 116,555 0 0 0
E-OTX Taxes Other Than FIT--Distribution 57,102,636 0 57,102,636 51,605,035 0 51,605,035 51497,601 0 5,497,601
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 117,784,262 86,610 117,870,872 92,201,018 60,278 92,261,296 25,583,244 26,332 25,609,576
TOTAL DISTRIBUTION EXPENSES 163,757,937 9,889,521 173,647,458 124,197,393 6,882,809 131,080,202 39,560,544 3,006,712 42,567,256
Page 5 of 7 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 131,392 131,392 0 85,419 85,419 0 45,973 45,973
2 902000 Meter Reading Expenses 513,069 118,772 631,841 351,641 77,215 428,856 161,428 41,557 202,985
2 903XXX Customer Records & Collection Expenses 952,911 7,620,110 8,573,021 516,033 4,953,910 5,469,943 436,878 2,666,200 3,103,078
2 904000 Uncollectible Accounts 5,156,633 85,300 5,241,933 4,436,143 55,454 4,491,597 720,490 29,846 750,336
2 905000 Misc Customer Accounts 0 348,261 348,261 0 226,408 226,408 0 121,853 121,853
TOTAL CUSTOMER ACCOUNTS EXPENSES 6,622,613 8,303,835 14,926,448 5,303,817 5,398,406 10,702,223 1,318,796 2,905,429 4,224,225
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 33,515,321 257,190 33,772,511 27,773,310 167,202 27,940,512 5,742,011 89,988 5,831,999
2 909000 Advertising 132,176 750,488 882,664 115,706 487,900 603,606 16,470 262,588 279,058
2 910000 Misc Customer Service & Info Exp 0 107,333 107,333 0 69,778 69,778 0 37,555 37,555
TOTAL CUSTOMER SERVICE & INFO EXP 33,647,497 1,115,011 34,762,508 27,889,016 724,880 28,613,896 5,758,481 390,131 6,148,612
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 42,874 0 42,874 42,874 0 42,874 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 42,874 0 42,874 42,874 0 42,874 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 1,599,761 31,020,069 32,619,830 718,942 21,311,718 22,030,660 880,819 9,708,351 10,589,170
4 921000 Office Supplies & Expenses 1,520 3,803,735 3,805,255 837 2,613,280 2,614,117 683 1,190,455 1,191,138
4 922000 Admin Exp Transferred--Credit 0 (116,442) (116,442) 0 (79,999) (79,999) 0 (36,443) (36,443)
4 923000 Outside Services Employed 2,024,432 13,147,583 15,172,015 1,991,962 9,032,784 11,024,746 32,470 4,114,799 4,147,269
4 924000 Property Insurance Premium 0 2,905,150 2,905,150 0 1,995,925 1,995,925 0 909,225 909,225
4 925XXX Injuries and Damages 5,672,206 7,831,197 13,503,403 3,789,878 5,380,267 9,170,145 1,882,328 2,450,930 4,333,258
4 926XXX Employee Pensions and Benefits 3,456,969 26,219,739 29,676,708 2,537,800 18,013,747 20,551,547 919,169 8,205,992 9,125,161
4 927000 Franchise Requirements 1,200 0 1,200 0 0 0 1,200 0 1,200
1 928000 Regulatory Commission Expenses 3,645,559 4,754,459 8,400,018 2,847,855 3,065,675 5,913,530 797,704 1,688,784 2,486,488
4 930000 Miscellaneous General Expenses 151,924 5,736,656 5,888,580 125,954 3,941,255 4,067,209 25,970 1,795,401 1,821,371
4 931000 Rents 8,855 955,244 964,099 0 656,281 656,281 8,855 298,963 307,818
4 935000 Maintenance of General Plant 1,589,476 12,711,675 14,301,151 1 1,071,878 8,733,302 9,805,180 1 517,598 3,978,373 4,495,971
TOTAL ADMIN & GEN OPERATING EXP 18,151,902 108,969,065 127,120,967 13,085,106 74,664,235 87,749,341 5,066,796 34,304,830 39,371,626
Page 6 of 7 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 3,834,300 19,233,559 23,067,859 2,921,176 13,214,032 16,135,208 913,124 6,019,527 6,932,651
E-AMTX Amortization Expense-General Plant - 303000 0 304,109 304,109 0 208,610 208,610 0 95,499 95,499
E-AMTX Amortization Expense-Miscellaneous IT Intangible 2,976,103 43,243,610 46,219,713 2,976,103 29,709,657 32,685,760 0 13,533,953 13,533,953
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 422,431 422,431 0 290,223 290,223 0 132,208 132,208
99 407229 Idaho Earnings Test Amortization (200,366) 0 (200,366) 0 0 0 (200,366) 0 (200,366)
99 407230 Tax Reform Amortization (38,765) 0 (38,765) 0 0 0 (38,765) 0 (38,765)
99 407306 Regulatory Debit - AMI Amortization 2,280,858 0 2,280,858 2,280,858 0 2,280,858 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 1,506,272 0 1,506,272 1,506,272 0 1,506,272 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 315,072 1,819,621 2,134,693 254,665 1,215,998 1,470,663 60,407 603,623 664,030
99 407314 Regulatory Debit - FISERVE Amortization 77,798 0 77,798 0 0 0 77,798 0 77,798
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 535,558 0 535,558 166,573 0 166,573 368,985 0 368,985
99 407344 Regulatory Credit - Amort - W F Resiliency 6,499,781 0 6,499,781 5,301,486 0 5,301,486 1,198,295 0 1,198,295
99 407347 Regulatory Credit - Deferral - COVID-19 (148,097) 0 (148,097) 0 0 0 (148,097) 0 (148,097)
99 407357 AMORT OF INTERVENOR FUND DEFER 77,980 0 77,980 77,980 0 77,980 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 35,786 0 35,786 35,786 0 35,786 0 0 0
99 407372 Amortization-Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (424,336) 0 (424,336) 0 0 0 (424,336) 0 (424,336)
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (1,255,083) 0 (1,255,083) (1,255,083) 0 (1,255,083) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral (1,892,470) 0 (1,892,470) (1,880,203) 0 (1,880,203) (12,267) 0 (12,267)
99 407452 Regulatory Credit - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N (8,985,996) 0 (8,985,996) (6,752,283) 0 (6,752,283) (2,233,713) 0 (2,233,713)
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (2,891,114) 0 (2,891,114) (1,936,329) 0 (1,936,329) (954,785) 0 (954,785)
99 407493 Amortization-Remand Residual Balance (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
E-OTX Taxes Other Than FIT--A&G 1,139,311 5,037,578 6,176,889 822,221 3,460,967 4,283,188 317,090 1,576,611 1,893,701
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 4,064,991 70,060,908 74,125,899 5,141,621 48,099,487 53,241,108 1,076,630 21,961,421 20,884,791
TOTAL ADMIN & GENERAL EXPENSES 22,216,893 179,029,973 201,246,866 18,226,727 122,763,722 140,990,449 3,990,166 56,266,251 60,256,417
TOTAL EXPENSES BEFORE FIT 267,086,981 829,115,916 1,096,202,897 186,308,559 542,495,196 728,803,755 80,778,422 286,620,720 367,399,142
NET OPERATING INCOME (LOSS) BEFORE FIT 211,354,159 140,146,803 71,207,356
E-FIT FEDERAL INCOME TAX 4,472,741 790,587 3,682,154
E-FIT DEFERRED FEDERAL INCOME TAX (15,846,798) (9,125,794) (6,721,004)
E-FIT AMORTIZED ITC 547,268 352,878 194,390
ELECTRIC NET OPERATING INCOME (LOSS) 223,275,484 148,834,888 74,440,596
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers - AMA 100.000% 65.011% 34.989%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.597% 30.403%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-12A
For Twelve Months Ended March 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 174,158 738,747 912,905 146,348 476,344 622,692 27,810 262,403 290,213
1 456010 Other Electric Rev-Financial 0 (13,574,905) (13,574,905) 0 (8,753,099) (8,753,099) 0 (4,821,806) (4,821,806)
1 456015 Other Electric Rev-CT Fuel Sales 0 23,223,569 23,223,569 0 14,974,557 14,974,557 0 8,249,012 8,249,012
1 456016 Other Electric Rev-Resource Opt 0 3,502,184 3,502,184 0 2,258,208 2,258,208 0 1,243,976 1,243,976
1 456017 Other Electric Rev-Non Resource 0 120,758 120,758 0 77,865 77,865 0 42,893 42,893
1 456018 Other Electric Rev-Extraction 0 332,107 332,107 0 214,143 214,143 0 117,964 117,964
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (165,786) 1,666,233 1,500,447 0 1,074,387 1,074,387 (165,786) 591,846 426,060
1 456050 Other Electric Rev-Attachment Fees 1,072,263 265 1,072,528 878,249 171 878,420 194,014 94 194,108
1 456100 Transmission Revenue of Others 0 30,518,643 30,518,643 0 19,678,421 19,678,421 0 10,840,222 10,840,222
1 456120 Parallel Capacity Support Revenue 0 924,000 924,000 0 595,795 595,795 0 328,205 328,205
1 456130 Ancillary Services Revenue 0 1,172,469 1,172,469 0 756,008 756,008 0 416,461 416,461
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral (6,180,958) 0 (6,180,958) (2,674,997) 0 (2,674,997) (3,505,961) 0 (3,505,961)
1 456329 Amortization Res Decoupling Deferral 20,523,880 0 20,523,880 14,172,752 0 14,172,752 6,351,128 0 6,351,128
1 456338 Non-res Decoupling Deferred Rev (737,906) 0 (737,906) (566,887) 0 (566,887) (171,019) 0 (171,019)
1 456339 Amortization Non-res Decoupling 667,289 0 667,289 210,378 0 210,378 456,911 0 456,911
1 456380 Other Electric Revenue-Clearwater 434,879 0 434,879 0 0 0 434,879 0 434,879
1 456700 Other Electric Rev-Low Voltage 191,360 0 191,360 128,569 0 128,569 62,791 0 62,791
1 456705 Low Voltage B on A 0 1,779,528 1,779,528 0 1,147,440 1,147,440 0 632,088 632,088
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (3,126,500) (3,126,500) 0 (2,015,967) (2,015,967) 0 (1,110,533) (1,110,533)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 3,126,500 3,126,500 0 2,015,967 2,015,967 0 1,110,533 1,110,533
1 456730 Other Elec Rev-Intraco Thermal 0 7,228,521 7,228,521 0 4,660,950 4,660,950 0 2,567,571 2,567,571
TOTAL ACCOUNT 456 15,979,179 57,632,119 73,611,298 12,294,412 37,161,190 49,455,602 3,684,767 20,470,929 24,155,696
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-12A
For Twelve Months Ended March 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 211,384,882 211,384,882 0 136,300,972 136,300,972 0 75,083,910 75,083,910
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 1,575,347 1,575,347 0 1,015,784 1,015,784 0 559,563 559,563
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 11,688,822 0 11,688,822 0 0 0 11,688,822 0 11,688,822
1 555550 Non Monetary - Exchange Power 0 (7,302) (7,302) 0 (4,708) (4,708) 0 (2,594) (2,594)
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 4,963,740 4,963,740 0 3,200,620 3,200,620 0 1,763,120 1,763,120
1 555710 Intercompany Purchase 0 1,172,469 1,172,469 0 756,008 756,008 0 416,461 416,461
1 555740 Purchased Power - EIM 0 22,253,758 22,253,758 0 14,349,223 14,349,223 0 7,904,535 7,904,535
TOTAL ACCOUNT 555 11,688,822 241,342,894 253,031,716 0 155,617,899 155,617,899 11,688,822 85,724,995 97,413,817
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-12A
For Twelve Months Ended March 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 48,153 6,020,986 6,069,139 48,153 3,882,332 3,930,485 0 2,138,654 2,138,654
1 557010 Other Power Supply Expense - Financial 0 15,948,809 15,948,809 0 10,283,792 10,283,792 0 5,665,017 5,665,017
1 557018 Merchandise Processing Fee 0 51,388 51,388 0 33,135 33,135 0 18,253 18,253
1 557150 Fuel - Economic Dispatch 0 (16,729,007) (16,729,007) 0 (10,786,864) (10,786,864) 0 (5,942,143) (5,942,143)
1 557160 Power Supply Expense - Miscellaneous 0 2,945,613 2,945,613 0 1,899,331 1,899,331 0 1,046,282 1,046,282
99 557161 Unbilled Add-Ons 874,502 0 874,502 404,427 0 404,427 470,075 0 470,075
1 557165 Other Resource Costs-CAISO Charges 0 604,955 604,955 0 390,075 390,075 0 214,880 214,880
1 557167 Other Resource Costs-CA Carbon 0 319,000 319,000 0 205,691 205,691 0 113,309 113,309
1 557170 Broker Fees - Power 1,860 637,385 639,245 0 410,986 410,986 1,860 226,399 228,259
1 557171 REC Broker Fees 0 67,771 67,771 0 43,699 43,699 0 24,072 24,072
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 1,179,262 0 1,179,262 1,179,262 0 1,179,262 0 0 0
1 557200 Nez Perce 818,678 0 818,678 497,498 0 497,498 321,180 0 321,180
99 557280 Washington ERM Deferred (9,209,253) 0 (9,209,253) (9,209,253) 0 (9,209,253) 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 12,277,332 0 12,277,332 12,277,332 0 12,277,332 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 1,192,752 0 1,192,752 1,192,752 0 1,192,752 0 0 0
99 557324 Def Power Supply Exp-REC Amort (1,844,430) 0 (1,844,430) (1,844,430) 0 (1,844,430) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred 7,683,020 0 7,683,020 0 0 0 7,683,020 0 7,683,020
99 557390 Idaho PCA Amortization 9,937,032 0 9,937,032 0 0 0 9,937,032 0 9,937,032
1 557395 Optional Renewable Power Expense Offset 0 1,504 1,504 0 970 970 0 534 534
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 5,977,216 5,977,216 0 3,854,109 3,854,109 0 2,123,107 2,123,107
1 557711 Turbine Gas Bookout Offset 0 (5,977,216) (5,977,216) 0 (3,854,109) (3,854,109) 0 (2,123,107) (2,123,107)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 30,925,315 30,925,315 0 19,940,643 19,940,643 0 10,984,672 10,984,672
TOTAL ACCOUNT 557 22,958,908 40,793,719 63,752,627 4,545,741 26,303,790 30,849,531 18,413,167 14,489,929 32,903,096
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-12A
For Twelve Months Ended March 31, 2024
,Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 822,736 257,190 1,079,926 734,225 167,202 901,427 88,511 89,988 178,499
99 908600 Public Purpose Tariff Rider Expense Offset 32,210,876 0 32,210,876 26,473,782 0 26,473,782 5,737,094 0 5,737,094
99 908610 Limited Income Tax Refund Program 161,528 0 161,528 161,528 0 161,528 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization 320,181 0 320,181 403,775 0 403,775 (83,594) 0 (83,594)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 33,515,321 257,190 33,772,511 27,773,310 167,202 27,940,512 5,742,011 89,988 5,831,999
ALLOCATION RATIOS:
E-ALL 2 Number of Customers - AMA 100.000% 65.011% 34.989%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.69% 55.69%
2 Cost of Debt 5.201% 5.207%
Total Weighted Cost 2.896% 2.900%
E-APL Net Rate Base 3,268,253,487 2,193,898,862 1,074,354,625
Interest Deduction for FIT Calculation 94,691,595 63,535,311 31,156,284
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 1,307,557,056 868,950,558 438,606,498
E-OPS Less: Operating & Maintenance Expense 835,924,722 538,372,850 297,551,872
E-OPS Less: Book Deprec/Amort and Reg Amortizations 179,354,033 123,165,433 56,188,600
E-OTX Less: Taxes Other than FIT 80,924,142 67,265,472 13,658,670
Net Operating Income Before FIT 211,354,159 140,146,803 71,207,356
E-INT Less: Interest Expense 94,691,595 63,535,311 31,156,284
E-OTX Less: ID ITC Deferred &Amortization (26,459) 0 (26,459)
E-SCM Plus: Schedule M Adjustments (95,337,338) (72,846,791) (22,490,547)
Taxable Net Operating Income 21,298,767 3,764,701 17,534,066
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 4,472,741 790,587 3,682,154
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax 4,472,741 790,587 3,682,154
E-DTE Deferred FIT 11,520,438 10,152,848 1,367,590
E-DTE Customer Tax Credit Amortization (27,367,236) (19,278,642) (8,088,594)
1 411400 Amortized Investment Tax Credit (547,268) (352,878) (194,390)
Total Net FIT/Deferred FIT (11,921,325) (8,688,085) (3,233,240)
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 84,056,600 117,539,456 201,596,056 58,360,367 78,462,644 136,823,011 25,696,233 39,076,812 64,773,045
12 997001 Contributions In Aid of Construction 0 9,268,624 9,268,624 0 6,193,943 6,193,943 0 3,074,681 3,074,681
12 997002 Injuries and Damages 0 291,462 291,462 0 194,775 194,775 0 96,687 96,687
99 997004 Boulder Park Write Off (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
12 997005 FAS106 Current Retiree Medical Accrual 0 (1,616,682) (1,616,682) 0 (1,080,380) (1,080,380) 0 (536,302) (536,302)
99 997007 Idaho PCA 17,184,013 0 17,184,013 0 0 0 17,184,013 0 17,184,013
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 317,159 317,159 0 211,948 211,948 0 105,211 105,211
99 997018 DSM Tariff Rider (18,404,329) 0 (18,404,329) (13,388,991) 0 (13,388,991) (5,015,338) 0 (5,015,338)
12 997020 FAS87 Current Pension Accrual 0 (1,363,973) (1,363,973) 0 (911,502) (911,502) 0 (452,471) (452,471)
12 997027 Uncollectibles 4,337,887 (3,091,475) 1,246,412 2,738,958 (2,065,940) 673,018 1,598,929 (1,025,535) 573,394
99 997031 Decoupling Mechanism (14,272,305) 0 (14,272,305) (11,141,245) 0 (11,141,245) (3,131,060) 0 (3,131,060)
12 997032 Interest Rate Swaps 0 7,435,873 7,435,873 0 4,969,171 4,969,171 0 2,466,702 2,466,702
99 997033 BPA Residential Exchange 196,267 0 196,267 119,903 0 119,903 76,364 0 76,364
99 997034 Montana Hydro Settlement (1,609,813) (24,450,400) (26,060,213) (1,036,720) (16,798,158) (17,834,878) (573,093) (7,652,242) (8,225,335)
99 997035 Leases 0 47,034 47,034 0 32,314 32,314 0 14,720 14,720
99 997043 Washington Deferred Power Costs 5,237,394 0 5,237,394 5,237,394 0 5,237,394 0 0 0
12 997044 Non-Monetary Power Costs 0 (7,301) (7,301) 0 (4,879) (4,879) 0 (2,422) (2,422)
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement (16,820) 0 (16,820) (22,008) 0 (22,008) 5,188 0 5,188
12 997048 AFUDC 0 (2,619,298) (2,619,298) 0 (1,750,398) (1,750,398) 0 (868,900) (868,900)
12 997049 Tax Depreciation 0 (178,337,461) (178,337,461) 0 (119,177,575) (119,177,575) 0 (59,159,886) (59,159,886)
99 997058 Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
12 997061 CDA Fund Settlement 0 0 0 0 0 0 0 0 0
12 997063 CDA Lake Settlement 0 884,086 884,086 0 590,808 590,808 0 293,278 293,278
99 997065 Amortization - Unbilled Revenue Add-Ins 1,272,474 0 1,272,474 906,280 0 906,280 366,194 0 366,194
12 997072 CDA Fund Settlement-Prepayment 0 0 0 0 0 0 0 0 0
12 997080 Book Transportation Depreciation 0 4,021,190 4,021,190 0 2,687,241 2,687,241 0 1,333,949 1,333,949
12 997081 Deferred Compensation 0 (95,805) (95,805) 0 (64,024) (64,024) 0 (31,781) (31,781)
4 997082 Meal Disallowances 0 685,596 685,596 0 471,025 471,025 0 214,571 214,571
12 997083 Paid Time Off 0 832,085 832,085 0 556,057 556,057 0 276,028 276,028
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 (492,148) 0 (492,148) 0 0 0 (492,148) 0 (492,148)
99 997095 WA REC Deferral (651,678) 0 (651,678) (651,678) 0 (651,678) 0 0 0
12 997096 CDA Settlement Costs 0 32,719 32,719 0 21,865 21,865 0 10,854 10,854
99 997098 Provision for Rate Refund (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 (15,000) (15,000) 0 (10,024) (10,024) 0 (4,976) (4,976)
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (70,154,741) (70,154,741) 0 (46,882,309) (46,882,309) 0 (23,272,432) (23,272,432)
99 997102 Amort Idaho Earnings Test (254229) (200,366) 0 (200,366) 0 0 0 (200,366) 0 (200,366)
99 997107 MDM System 3,787,130 0 3,787,130 3,787,130 0 3,787,130 0 0 0
99 997109 Tax Reform Amortization (38,765) 0 (38,765) 0 0 0 (38,765) 0 (38,765)
99 997110 FISERVE 77,798 268,189 345,987 0 179,223 179,223 77,798 88,966 166,764
12 997111 Capitalized Transportation 0 (104,426) (104,426) 0 (69,785) (69,785) 0 (34,641) (34,641)
12 997114 AFUDC Debt CW IP 0 131,508 131,508 0 87,883 87,883 0 43,625 43,625
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (4,101,732) 0 (4,101,732) (2,603,311) 0 (2,603,311) (1,498,421) 0 (1,498,421)
Page 1 of 2 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 4,269,972 4,269,972 0 2,853,494 2,853,494 0 1,416,478 1,416,478
99 997120 Transportation Tax Disallowance 0 119,537 119,537 0 79,883 79,883 0 39,654 39,654
99 997122 Regulatory Fees (1,255,083) 0 (1,255,083) (1,255,083) 0 (1,255,083) 0 0 0
99 997123 EIM Deferred O&M 203,910 0 203,910 0 0 0 203,910 0 203,910
99 997125 COVID-19 (2,291,404) 0 (2,291,404) (1,880,203) 0 (1,880,203) (411,201) 0 (411,201)
99 997126 Prepaid Expenses 0 (255,166) (255,166) 0 (170,520) (170,520) 0 (84,646) (84,646)
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (357,468) (357,468) 0 (238,885) (238,885) 0 (118,583) (118,583)
99 997129 Mixed Service Costs (IDD#5) 0 (27,700,000) (27,700,000) 0 (18,511,079) (18,511,079) 0 (9,188,921) (9,188,921)
99 997130 Wild Fire Resiliency Deferral (2,504,234) 0 (2,504,234) (1,468,816) 0 (1,468,816) (1,035,418) 0 (1,035,418)
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits (990,053) 0 (990,053) (990,053) 0 (990,053) 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (1,457,461) 0 (1,457,461) (1,457,461) 0 (1,457,461) 0 0 0
99 997138 Intervenor Funding 72,160 0 72,160 72,160 0 72,160 0 0 0
99 997139 Pension Settlement 0 457,917 457,917 0 306,012 306,012 0 151,905 151,905
99 997140 Insurance Balancing (2,858,500) 0 (2,858,500) (1,903,715) 0 (1,903,715) (954,785) 0 (954,785)
99 997141 CCA (1,830,584) 0 (1,830,584) 0 0 0 (1,830,584) 0 (1,830,584)
99 997143 Depreciation Rate Deferral 111,222 0 111,222 166,573 0 166,573 (55,351) 0 (55,351)
997145 Sec 174 Research Costs 0 4,157,752 4,157,752 0 2,778,501 2,778,501 0 1,379,251 1,379,251
TOTAL SCHEDULE M ADJUSTMENTS 64,071,699 (159,409,037) (95,337,338) 34,211,880 (107,058,671) (72,846,791) 29,859,819 (52,350,366) (22,490,547)
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.827% 33.173%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 19,474,967 19,474,967 0 13,014,536 13,014,536 0 6,460,431 6,460,431
99 410100 Deferred Federal Income Tax Expense - Washingtc 6,197,359 0 6,197,359 6,197,359 0 6,197,359 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 182,100 0 182,100 0 0 0 182,100 0 182,100
410100 Total 6,015,259 19,474,967 25,490,226 6,197,359 13,014,536 19,211,895 (182,100) 6,460,431 6,278,331
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (15,271,615) (15,271,615) 0 (10,205,562) (10,205,562) 0 (5,066,053) (5,066,053)
99 411100 Deferred Federal Income Tax Expense - Washingtc (1,116,528) 0 (1,116,528) (1,116,528) 0 (1,116,528) 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 1,063,249 0 1,063,249 0 0 0 1,063,249 0 1,063,249
411100 Total (2,179,777) (15,271,615) (17,451,392) (1,116,528) (10,205,562) (11,322,090) (1,063,249) (5,066,053) (6,129,302)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 2,263,043 0 2,263,043 2,263,043 0 2,263,043 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 1,218,561 0 1,218,561 0 0 0 1,218,561 0 1,218,561
410193 Total 3,481,604 0 3,481,604 2,263,043 0 2,263,043 1,218,561 0 1,218,561
Total Deferred Federal Income Tax Expense 7,317,086 4,203,352 11,520,438 7,343,874 2,808,974 10,152,848 26,788 1,394,378 1,367,590
99 411193 Customer Tax Credit Amortization - Washington (19,278,642) 0 (19,278,642) (19,278,642) 0 (19,278,642) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 8,088,594 0 8,088,594 0 0 0 8,088,594 0 8,088,594
411193 Total 27,367,236 0 27,367,236 19,278,642 0 19,278,642 8,088,594 0 8,088,594
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.827% 33.173%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 66,824 66,824 0 43,088 43,088 0 23,736 23,736
1 408140 State Kwh Generation Tax 0 1,340,188 1,340,188 0 864,153 864,153 0 476,035 476,035
1 408150 R&P Property Tax--Production 0 12,142,030 12,142,030 0 7,829,181 7,829,181 0 4,312,849 4,312,849
1 408180 R&P Property Tax--Transmission 0 4,075,402 4,075,402 0 2,627,819 2,627,819 0 1,447,583 1,447,583
1 409100 State Income Tax--Montana & Oregon 0 20,173 20,173 0 13,008 13,008 0 7,165 7,165
TOTAL PRODUCTION & TRANSMISSION 0 17,644,617 17,644,617 0 11,377,249 11,377,249 0 6,267,368 6,267,368
DISTRIBUTION
99 408110 State Excise Tax 24,839,626 0 24,839,626 24,839,563 0 24,839,563 63 0 63
99 408120 Municipal Occupation & License Tax 25,181,289 0 25,181 ,289 21,194,037 0 21,194,037 3,987,252 0 3,987,252
99 408160 Miscellaneous State or Local Tax--WA & ID 178 0 178 0 0 0 178 0 178
99 408170 R&P Property Tax--Distribution 7,107,951 0 7,107,951 5,571,435 0 5,571,435 1,536,516 0 1,536,516
99 409100 State Income Tax--Idaho 51 0 51 0 0 0 51 0 51
99 411410 State Income Tax--Idaho ITC Deferred 52 0 52 0 0 0 52 0 52
99 411420 State Income Tax--Idaho ITC Amortization 26,511 0 26,511) 0 0 0 26,511 0 26,511
TOTAL DISTRIBUTION 57,102,636 0 57,102,636 51,605,035 0 51,605,035 5,497,601 0 5,497,601
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 1 ,139,311 5,037,578 6,176,889 822,221 3,460,967 4,283,188 317,090 1,576,611 1,893,701
TOTAL A&G 1 ,139,311 5,037,578 6,176,889 8221221 3,460,967 4,283,188 317,090 1,576,611 1,893,701
TOTAL TAXES OTHER THAN FIT 58,241,947 22,682,195 80,924,142 52,427,256 14,838,216 67,265,472 5,814,691 7,843,979 13,658,670
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,200,000 7,200,000 0 4,642,560 4,642,560 0 2,557,440 2,557,440
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 991,126 991,126 0 639,078 639,078 0 352,048 352,048
1 182381 CDA Settlement Past Storage 0 26,780,428 26,780,428 0 17,268,020 17,268,020 0 9,512,408 9,512,408
1 302000 Franchises & Consents 2,766,318 44,049,218 46,815,536 2,766,318 28,402,936 31,169,254 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,430,442 16,750,158 319,716 10,782,160 11,101,876 0 5,648,282 5,648,282
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 5,158,293 108,565,927 113,724,220 5,158,293 74,588,049 79,746,342 0 33,977,878 33,977,878
4 3031 OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 26,771,486 26,771,486 0 18,392,814 18,392,814 0 8,378,672 8,378,672
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 70,157,241 70,157,241 0 48,200,129 48,200,129 0 21,957,112 21,957,112
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,864,744 20,864,744 0 14,334,705 14,334,705 0 6,530,039 6,530,039
4 303121 Misc Intangible Plant-AMI Software 11,937,626 59,497 11,997,123 11,937,626 40,876 11,978,502 0 18,621 18,621
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 13,931,936 13,931,936 0 9,571,658 9,571,658 0 4,360,278 4,360,278
TOTAL INTANGIBLE PLANT 20,181,953 345,615,374 365,797,327 20,181,953 233,520,576 253,702,529 0 112,094,798 112,094,798
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311XXX Structures & Improvements 111,759,074 29,372,948 141,132,022 73,019,470 18,939,677 91,959,147 38,739,604 10,433,271 49,172,875
1 312000 Boiler Plant 146,572,151 78,210,146 224,782,297 93,277,591 50,429,902 143,707,493 53,294,560 27,780,244 81,074,804
1 313000 Generators 135,843 0 135,843 87,252 0 87,252 48,591 0 48,591
1 314000 Turbogenerator Units 39,542,961 18,654,403 58,197,364 25,848,551 12,028,359 37,876,910 13,694,410 6,626,044 20,320,454
1 315000 Accessory Electric Equipment 18,227,470 12,501,086 30,728,556 11,908,621 8,060,700 19,969,321 6,318,849 4,440,386 10,759,235
1 316000 Miscellaneous Power Plant Equipment 14,793,403 2,490,592 17,283,995 9,667,061 1,605,934 11,272,995 5,126,342 884,658 6,011,000
TOTAL STEAM PRODUCTION PLANT 331,030,902 145,086,757 476,117,659 213,808,546 93,551,941 307,360,487 117,222,356 51,534,816 168,757,172
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 66,844,459 66,844,459 0 43,101,307 43,101,307 0 23,743,152 23,743,152
1 331 XXX Structures & Improvements 0 115,052,951 115,052,951 0 74,186,143 74,186,143 0 40,866,808 40,866,808
1 332XXX Reservoirs, Dams, & Waterways 0 261,549,691 261,549,691 0 168,647,241 168,647,241 0 92,902,450 92,902,450
1 333000 Waterwheels, Turbines, & Generators 0 236,041,225 236,041,225 0 152,199,382 152,199,382 0 83,841,843 83,841,843
1 334000 Accessory Electric Equipment 0 85,468,279 85,468,279 0 55,109,946 55,109,946 0 30,358,333 30,358,333
1 335XXX Miscellaneous Power Plant Equipment 0 14,091,235 14,091,235 0 9,086,028 9,086,028 0 5,005,207 5,005,207
1 336000 Roads, Railroads, & Bridges 0 3,820,785 3,820,785 0 2,463,642 2,463,642 0 1,357,143 1,357,143
TOTAL HYDRAULIC PRODUCTION PLANT 0 782,868,625 782,868,625 0 504,793,689 504,793,689 0 278,074,936 278,074,936
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,612,884 17,612,884 0 11,356,788 11,356,788 0 6,256,096 6,256,096
1 342000 Fuel Holders, Producers, & Accessories 0 21,070,823 21,070,823 0 13,586,467 13,586,467 0 7,484,356 7,484,356
1 343000 Prime Movers 0 21,438,492 21,438,492 0 13,823,540 13,823,540 0 7,614,952 7,614,952
1 344000 Generators 0 239,956,925 239,956,925 0 154,724,225 154,724,225 0 85,232,700 85,232,700
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,374,760 26,374,760 0 17,006,445 17,006,445 0 9,368,315 9,368,315
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,636,647 1,636,647 0 1,055,310 1,055,310 0 581 ,337 581,337
TOTAL OTHER PRODUCTION PLANT 0 329,201,059 329,201,059 0 212,268,843 212,268,843 0 116,932,216 116,932,216
TOTAL PRODUCTION PLANT 331,030,902 1,257,156,441 1,588,187,343 213,808,546 810,614,473 1 ,024,423,019 117,222,356 446,541,968 563,764,324
Page 1 of 3 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,563,704 30,192,062 410,632 19,062,676 19,473,308 217,726 10,501,028 10,718,754
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 7,802 37,213,246 37,221,048 5,027 23,995,101 24,000,128 2,775 13,218,145 13,220,920
1 353XXX Station Equipment 12,905,716 373,715,154 386,620,870 8,436,158 240,971,531 249,407,689 4,469,558 132,743,623 137,213,181
1 354000 Towers & Fixtures 15,992,989 1,160,219 17,153,208 10,451,462 748,109 11,199,571 5,541 ,527 412,110 5,953,637
1 355000 Poles & Fixtures 5,418 370,011,383 370,016,801 3,541 238,583,340 238,586,881 1,877 131,428,043 131,429,920
1 356000 Overhead Conductors & Devices 12,530,740 174,839,763 187,370,503 8,188,769 112,736,679 120,925,448 4,341 ,971 62,103,084 66,445,055
1 357000 Underground Conduit 0 3,142,971 3,142,971 0 2,026,588 2,026,588 0 1,116,383 1,116,383
1 358000 Underground Conductors & Devices 0 6,620,507 6,620,507 0 4,268,903 4,268,903 0 2,351 ,604 2,351,604
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,149,857 998,796,251 1,040,946,108 27,547,107 644,023,822 671,570,929 14,602,750 354,772,429 369,375,179
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,840,707 0 11,840,707 10,353,049 0 10,353,049 1,487,658 0 1,487,658
99 360400 Land Easements 4,091,601 0 4,091,601 1,367,504 0 1,367,504 2,724,097 0 2,724,097
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 29,762,301 0 29,762,301 22,069,767 0 22,069,767 7,692,534 0 7,692,534
3 362000 Station Equipment 167,317,881 3,262,468 170,580,349 112,872,469 2,270,580 115,143,049 54,445,412 991 ,888 55,437,300
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 571,239,438 0 571,239,438 379,172,978 0 379,172,978 192,066,460 0 192,066,460
99 365000 Overhead Conductors & Devices 361,136,581 0 361,136,581 226,297,038 0 226,297,038 134,839,543 0 134,839,543
99 366000 Underground Conduit 169,939,495 0 169,939,495 112,887,216 0 112,887,216 57,052,279 0 57,052,279
99 367000 Underground Conductors & Devices 286,814,816 0 286,814,816 190,833,006 0 190,833,006 95,981,810 0 95,981,810
99 368000 Line Transformers 352,430,397 0 352,430,397 246,201,191 0 246,201,191 106,229,206 0 106,229,206
99 369XXX Services 223,047,917 0 223,047,917 144,419,124 0 144,419,124 78,628,793 0 78,628,793
99 371XXX Installations on Customers' Premises 9,679,592 0 9,679,592 9,679,592 0 9,679,592 0 0 0
99 370XXX Meters 87,317,049 0 87,317,049 62,549,314 0 62,549,314 24,767,735 0 24,767,735
99 373XXX Street Light & Signal Systems 82,542,294 0 82,542,294 54,095,854 0 54,095,854 28,446,440 0 28,446,440
TOTAL DISTRIBUTION PLANT 2,357,527,919 3,262,468 2,360,790,387 1,572,798,102 2,270,580 1 ,575,068,682 784,729,817 991 ,888 785,721,705
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,515,952 10,017,026 11,532,978 811,230 6,881,997 7,693,227 704,722 3,135,029 3,839,751
4 390XXX Structures & Improvements 27,728,063 112,136,996 139,865,059 18,123,794 77,041,480 95,165,274 9,604,269 35,095,516 44,699,785
4 391XXX Office Furniture & Equipment 3,866,475 53,065,292 56,931,767 3,850,939 36,457,448 40,308,387 15,536 16,607,844 16,623,380
4 392XXX Transportation Equipment 40,561,929 32,828,693 73,390,622 27,528,317 22,554,297 50,082,614 13,033,612 10,274,396 23,308,008
4 393000 Stores Equipment 801,097 4,306,521 5,107,618 613,184 2,958,709 3,571,893 187,913 1,347,812 1,535,725
4 394000 Tools, Shop & Garage Equipment 2,929,308 18,745,470 21,674,778 1,647,732 12,878,700 14,526,432 1,281 ,576 5,866,770 7,148,346
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 410,929 3,782,129 4,193,058 397,967 2,598,436 2,996,403 12,962 1,183,693 1,196,655
4 396XXX Power Operated Equipment 20,915,370 6,460,467 27,375,837 12,932,616 4,438,535 17,371,151 7,982,754 2,021 ,932 10,004,686
4 397XXX Communications Equipment 31,919,689 101,992,931 133,912,620 23,262,719 70,072,203 93,334,922 8,656,970 31,920,728 40,577,698
4 398000 Miscellaneous Equipment 11,861 889,845 901,706 0 611,350 611,350 11 ,861 278,495 290,356
TOTAL GENERAL PLANT 130,660,673 344,342,157 475,002,830 89,168,498 236,573,391 325,741,889 41,492,175 107,768,766 149,260,941
TOTAL PLANT IN SERVICE 2,881,551,304 2,949,172,691 5,830,723,995 1,923,504,206 1 ,927,002,842 3,850,507,048 958,047,098 1,022,169,849 1,980,216,947
Page 2 of 3 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (293,363,201) (80,815,560) (374,178,761) (194,391,083) (52,109,873) (246,500,956) (98,972,118) (28,705,687) (127,677,805)
E-ADEP Hydro Production Plant 0 (200,262,758) (200,262,758) 0 (129,129,426) (129,129,426) 0 (71,133,332) (71,133,332)
E-ADEP Other Production Plant 0 (177,489,780) (177,489,780) 0 (114,445,410) (114,445,410) 0 (63,044,370) (63,044,370)
E-ADEP Transmission Plant (27,912,664) (254,681,601) (282,594,265) (17,111,328) (164,218,696) (181,330,024) (10,801,336) (90,462,905) (101,264,241)
E-ADEP Distribution Plant (775,167,883) (557,287) (775,725,170) (483,893,985) (387,855) (484,281,840) (291,273,898) (169,432) (291,443,330)
E-ADEP General Plant 54,382,748 121,367,726 175,750,474 35,648,174 83,383,269 119,031,443 18,734,574 37,984,457 56,719,031
TOTAL ACCUMULATED DEPRECIATION 1,150,826,496 835,174,712 1,986,001,208 731,044,570 543,674,529 1 ,274,719,099 419,781,926 291,500,183 711,282,109
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,356,722) (19,356,722) 0 (12,481,214) (12,481,214) 0 (6,875,508) (6,875,508)
E-AAMT Distribution-Franchises/Misc Intangibles (546,396) 0 (546,396) (546,396) 0 (546,396) 0 0 0
E-AAMT General Plant - 303000 0 (3,941,152) (3,941,152) 0 (2,702,639) (2,702,639) 0 (1 ,238,513) (1,238,513)
E-AAMT Miscellaneous IT Intangible Plant -3031XX (12,642,809) (131,345,776) (143,988,585) (12,642,809) (90,238,489) (102,881,298) 0 (41,107,287) (41,107,287)
E-AAMT General Plant - 390200, 396200 0 1,476,518 1,476,518 0 1,014,412 1,014,412 0 462,106 462,106
TOTAL ACCUMULATED AMORTIZATION 13,189,205 156,120,168 169,309,373 13,189,205 106,436,754 119,625,959 0 491683,414 49,683,414
TOTAL ACCUMULATED DEPR/AMORT (1,164,015,701) (991,294,880) (2,155,310,581) (744,233,775) (650,111,283) (1 ,394,345,058) (419,781,926) (341,183,597) (760,965,523)
NET ELECTRIC UTILITY PLANT before ADFIT 1,717,535,603 1,957,877,811 3,675,413,414 1,179,270,431 1 ,276,891,559 2,456,161,990 538,265,172 680,986,252 1,219,251,424
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (542,607,819) (542,607,819) 0 (362,608,527) (362,608,527) 0 (179,999,292) (179,999,292)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (48,989,165) (48,989,165) 0 (33,657,026) (33,657,026) 0 (15,332,139) (15,332,139)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (4,730,568) (4,730,568) 0 (3,250,042) (3,250,042) 0 (1 ,480,526) (1,480,526)
4 ADFIT - Common Plant (283750 from C-DTX) 0 3,077 3,077 0 2,114 2,114 0 963 963
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,623,890) (5,623,890) 0 (3,626,284) (3,626,284) 0 (1 ,997,606) (1,997,606)
1 ADFIT - CDA Settlement Costs (283333) 0 16,452 16,452 0 10,608 10,608 0 5,844 5,844
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 942,176 942,176 0 629,628 629,628 0 312,548 312,548
TOTAL ACCUMULATED DFIT 0 602,874,089 602,874,089 0 403,758,785 403,758,785 0 199,115,304 199,115,304
NET ELECTRIC UTILITY PLANT 1,717,535,603 1,355,003,722 3,072,539,325 1 1,179,270,431 873,132,774 2,052,403,205 538,265,172 481,870,948 1,020,136,120
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.597% 30.403%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) - AMA 100.000% 66.827% 33.173%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,717,535,603 1,355,003,722 3,072,539,325 ########### 873,132,774 2,052,403,205 538,265,172 481,870,948 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,222,749 43,947,103 52,169,852 6,238,049 30,192,978 36,431,027 1,984,700 13,754,125 15,738,825
4 Accumulated Amortization - AFUDC (182318) (1,775,249) (6,800,341) (8,575,590) (1,398,661) (4,672,038) (6,070,699) (376,588) (2,128,303) (2,504,891)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,300,586 0 2,300,586 0 0 0 2,300,586 0 2,300,586
99 ADFIT - Boulder Park Disallowed (190040) 62,877 0 62,877 0 0 0 62,877 0 62,877
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 14,937,200 0 14,937,200 14,937,200 0 14,937,200 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 22,618,507 0 22,618,507 22,618,507 0 22,618,507 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (7,886,698) 0 (7,886,698) (7,886,698) 0 (7,886,698) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 22,258 0 22,258 0 0 0 22,258 0 22,258
4 Customer Advances (252000) (4,419,470) 0 (4,419,470) (1,315,705) 0 (1,315,705) (3,103,765) 0 (3,103,765)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (21,788,363) 0 (21,788,363) (19,321,107) 0 (19,321,107) (2,467,256) 0 (2,467,256)
99 ADFIT-Customer Tax Credit (190393) 4,575,557 0 4,575,557 4,057,433 0 4,057,433 518,124 0 518,124
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (7,720,269) 0 (7,720,269) (4,587,692) 0 (4,587,692) (3,132,577) 0 (3,132,577)
99 Colstrip-Regulatory Asset (182327) 18,318,068 0 18,318,068 10,505,708 0 10,505,708 7,812,360 0 7,812,360
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) 347,641 0 347,641 505,433 0 505,433 (157,792) 0 (157,792)
99 Colstrip Reg Asset ADFIT (283376) (2,642,289) 0 (2,642,289) (1,817,326) 0 (1,817,326) (824,963) 0 (824,963)
99 Colstrip ARO (317000P) 15,774,578 0 15,774,578 10,308,690 0 10,308,690 5,465,888 0 5,465,888
99 Colstrip ARO A/D (317000A) (7,549,178) 0 (7,549,178) (5,364,769) 0 (5,364,769) (2,184,409) 0 (2,184,409)
99 Colstrip ARO Liability (230027) (13,904,080) 0 (13,904,080) (9,086,319) 0 (9,086,319) (4,817,761) 0 (4,817,761)
99 Colstrip ARO ADFIT (190376) 2,919,857 0 2,919,857 1,908,127 0 1,908,127 1,011 ,730 0 1,011,730
99 Colstrip ARO ADFIT (283377) (1,727,334) 0 (1 ,727,334) (1,038,223) 0 (1,038,223) (689,111) 0 (689,111)
99 Customer Deposits (235199) (8,090) 0 (8,090) (8,090) 0 (8,090) 0 0 0
C-WKC Working Capital 140,488,542 0 140,488,542 96,720,160 0 96,720,160 43,768,382 0 43,768,382
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 158,567,400 37,146,762 195,714,162 115,974,717 25,520,940 141 ,495,657 42,592,683 11,625,822 54,218,505
NET RATE BASE 1,876,103,003 1,392,150,484 3,268,253,487 ########### 898,653,714 2,193,898,862 580,857,855 493,496,770 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 4,029,155 4,029,155 4,029,155 4,029,155 2,597,999 2,597,999 1,431,156 1,431,156
Steam (ED-ID) 4,442,566 4,442,566 4,442,566 4,442,566 4,442,566 4,442,566
Steam (ED-WA; 11,344,470 11,344,470 11,344,470 11,344,470 11,344,470 11,344,470
1 Hydro (ED-AN) 16,976,239 16,976,239 16,976,239 16,976,239 10,946,279 10,946,279 6,029,960 6,029,960
1 Other (ED-AN) 10,802,409 10,802,409 10,802,409 10,802,409 6,965,393 6,965,393 3,837,016 3,837,016
Total Electric Production 47,594,839 47,594,839 15,787,036 31,807,803 47,594,839 11,344,470 20,509,671 31,854,141 4,442,566 11,298,132 15,740,698
Electric Transmission
1 ED-AN 21,259,726 21,259,726 21,259,726 21,259,726 13,708,271 13,708,271 7,551,455 7,551,455
ED-ID 254,900 254,900 254,900 254,900 254,900 254,900
ED-WA 522,635 522,635 522,635 522,635 522,635 522,635
Total Electric Transmissioi 22,037,261 22,037,261 777,535 21,259,726 22,037,261 522,635 13,708,271 14,230,906 254,900 7,551,455 7,806,355
Electric Distribution
3 ED-AN 86,610 86,610 86,610 86,610 60,278 60,278 26,332 26,332
ED-ID 20,085,643 20,085,643 20,085,643 20,085,643 20,085,643 20,085,643
ED-WA 40,479,428 40,479,428 40,479,428 40,479,428 40,479,428 40,479,428
Total Electric Distribution 60,651,681 60,651,681 60,565,071 86,610 60,651,681 40,479,428 60,278 40,539,706 20,085,643 26,332 20,111,975
Gas Underground Storage
GD-AN 772,472 772,472
GD-OR 131,358 131,358
Total Gas Underground Sti 903,830 772,472 131,358
Gas Distribution
GD-AN 56,298 56,298
GD-ID 7,145,757 7,145,757
GD-WA 17,193,034 17,193,034
GD-OR 11,241,784 11,241,784
Total Gas Distribution 35,636,873 24,395,089 11,241,784
General Plant
4 ED-AN 2,774,796 2,774,796 2,774,796 2,774,796 1,906,368 1,906,368 868,428 868,428
ED-ID 551,009 551,009 551,009 551,009 551,009 551,009
ED-WA 1,485,284 1,485,284 1,485,284 1,485,284 1,485,284 1,485,284
7,4 CD-AA 22,111,001 15,803,175 4,355,867 1,951,959 15,803,175 15,803,175 10,857,255 10,857,255 4,945,920 4,945,920
9,4 CD-AN 837,042 655,588 181,454 655,588 655,588 450,409 450,409 205,179 205,179
9 CD-ID 462,341 362,115 100,226 362,115 362,115 362,115 362,115
9 CD-WA 1,833,319 1,435,892 397,427 1,435,892 1,435,892 1,435,892 1,435,892
8 GD-AA 349,868 240,793 109,075
GD-AN 24,858 24,858
GD-I D 47,360 47,360
GD-WA 1,108,845 1,108,845
GD-OR 181,171 181,171
Total General Plant 31,766,894 23,067,859 6,456,830 2,242,205 3,834,300 19,233,559 23,067,859 2,921,176 13,214,032 16,135,208 913,124 6,019,527 6,932,651
Total Depreciation Expens 198,591,378 153,351,640 31,624,391 13,615,347 80,963,942 72,387,698 153,351,640 55,267,709 47,492,252 102,759,961 25,696,233 24,895,446 50,591,679
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Exper 69.597% 30.403%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:48 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 918,400 918,400 918,400 918,400 592,184 592,184 326,216 326,216
1 Misc Intangible Plt (303001 ED-AN 263,207 263,207 263,207 263,207 169,716 169,716 93,491 93,491
Total Production/Transmission 1,181,607 1,181,607 1,181,607 1,181,607 761,900 761,900 419,707 419,707
Distribution
Franchises (302000) ED-WA 110,689 110,689 110,689 110,689 110,689 110,689
Misc Intangible Plt (303001 ED-WA 5,866 5,866 5,866 5,866 5,866 5,866
Total Distribution 116,555 116,555 116,555 116,555 116,555 116,555
General Plant - 303000
7,4 CD-AA 414,833 296,489 81,723 36,621 296,489 296,489 203,697 203,697 92,792 92,792
9,1 CD-AN 9,729 7,620 2,109 7,620 7,620 4,913 4,913 2,707 2,707
GD-ID 14,795 14,795
GD-WA 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,826 304,109 123,489 43,228 304,109 304,109 208,610 208,610 95,499 95,499
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 49,834,115 35,617,438 9,817,321 4,399,356 35,617,438 35,617,438 24,470,248 24,470,248 11,147,190 11,147,190
9,4 CD-AN 100,308 78,563 21,745 78,563 78,563 53,975 53,975 24,588 24,588
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,141,153 1,676,994 464,159 1,676,994 1,676,994 1,676,994 1,676,994 0
4 ED-AN 7,547,609 7,547,609 7,547,609 7,547,609 5,185,434 5,185,434 2,362,175 2,362,175
ED-ID 0 0 0 0 0 0
ED-WA 1,299,109 1,299,109 1,299,109 1,299,109 1,299,109 1,299,109
8 GD-AA 200,141 137,745 62,396
G D-AN 0 0
GD-OR 71,103 71,103
Total Miscellaneous IT Intangible Pit - 3031; 61,193,538 46,219,713 10,440,970 4,532,855 2,976,103 43,243,610 46,219,713 2,976,103 29,709,657 32,685,760 0 13,533,953 13,533,953
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 422,431 422,431 422,431 422,431 290,223 290,223 132,208 132,208
GD-OR 0 0
Total General Plant - 390200, 396200 422,431 422,431 0 0 422,431 422,431 290,223 290,223 132,208 132,208
Total Amortization Expense 63,384,957 48,244,415 10,564,459 4,576,083 3,092,658 45,151,757 48,244,415 3,092,658 30,970,390 34,063,048 0 14,181,367 14,181,367
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (80,815,560) (80,815,560) (80,815,560) (80,815,560) (52,109,873) (52,109,873) (28,705,687) (28,705,687)
Steam (ED-ID) (98,972,118) (98,972,118) (98,972,118) (98,972,118) (98,972,118) (98,972,118)
Steam (ED-WA (194,391,083) (194,391,083) (194,391,083) (194,391,083) (194,391,083) (194,391,083)
1 Hydro (ED-AN) (200,262,758) (200,262,758) (200,262,758) (200,262,758) (129,129,426) (129,129,426) (71,133,332) (71,133,332)
1 Other (ED-AN) 177,489,780 177,489,780 177,489,780 177,489,780 114,445,410 114,445,410 63,044,370 63,044,370
Total Electric Production (751,931,299) (751,931,299) (293,363,201) (458,568,098) (751,931,299) (194,391,083) (295,684,709) (490,075,792) (98,972,118) (162,883,389) (261,855,507)
Electric Transmission
1 ED-AN (254,681,601) (254,681,601) (254,681,601) (254,681,601) (164,218,696) (164,218,696) (90,462,905) (90,462,905)
ED-ID (10,801,336) (10,801,336) (10,801,336) (10,801,336) (10,801,336) (10,801,336)
ED-WA (17,111,328) (17,111,328) (17,111,328) (17,111,328) 17,111,328 17,111,328)
Total Electric Transmissic (282,594,265) (282,594,265) (27,912,664) (254,681,601) (282,594,265) (17,111,328) (164,218,696) (181,330,024) (10,801,336) (90,462,905) (101,264,241)
Electric Distribution
3 ED-AN (557,287) (557,287) (557,287) (557,287) (387,855) (387,855) (169,432) (169,432)
ED-ID (291,273,898) (291,273,898) (291,273,898) (291,273,898) (291,273,898) (291,273,898)
ED-WA (483,893,985) 483,893,985 483,893,985) (483,893,985) 483,893,985 (483,893,985)
Total Electric Distribution (775,725,170) (775,725,170) (775,167,883) (557,287) (775,725,170) (483,893,985) (387,855) (484,281,840) (291,273,898) (169,432) (291,443,330)
Gas Underground Storage
GD-AN (19,782,668) (19,782,668)
GD-OR (1,740,605) 1,740,605
Total Gas Underground S1 (21,523,273) (19,782,668) (1,740,605)
Gas Distribution
GD-AN (2,066,435) (2,066,435)
GD-ID (106,410,446) (106,410,446)
GD-WA (198,451,088) (198,451,088)
GD-OR 147,372,368 147,372,368
Total Gas Distribution (454,300,337) (306,927,969) (147,372,368)
General Plant
4 ED-AN (36,940,059) (36,940,059) (36,940,059) (36,940,059) (25,378,929) (25,378,929) (11,561,130) (11,561,130)
ED-ID (13,561,707) (13,561,707) (13,561,707) (13,561,707) (13,561,707) (13,561,707)
ED-WA (27,210,378) (27,210,378) (27,210,378) (27,210,378) (27,210,378) (27,210,378)
7,4 CD-AA (108,227,042) (77,352,031) (21,320,728) (9,554,283) (77,352,031) (77,352,031) (53,143,166) (53,143,166) (24,208,865) (24,208,865)
9,4 CD-AN (9,034,034) (7,075,636) (1,958,398) (7,075,636) (7,075,636) (4,861,174) (4,861,174) (2,214,462) (2,214,462)
9 CD-ID (6,604,615) (5,172,867) (1,431,748) (5,172,867) (5,172,867) (5,172,867 (5,172,867)
9 CD-WA (10,773,213) (8,437,796) (2,335,417) (8,437,796) (8,437,796) (8,437,796) (8,437,796)
8 GD-AA (2,736,213) (1,883,171) (853,042)
GD-AN (4,028,559) (4,028,559)
GD-ID (2,451,698) (2,451,698)
GD-WA (13,433,404) (13,433,404)
GD-OR 5,836,344 5,836,344
Total General Plant (240,837,266) (175,750,474) (48,843,123) (16,243,669) (54,382,748) (121,367,726) (175,750,474) (35,648,174) (83,383,269) (119,031,443) (18,734,574) (37,984,457) (56,719,031)
Total Accumulated Depr (2,526,911,610) (1,986,001,208) (375,553,760) (165,356,642) (1,150,826,496) (835,174,712) (1,986,001,208) (731,044,570) (543,674,529) (1,274,719,099) (419,781,926) (291,500,183) (711,282,109)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Expense 69.597% 30.403%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,340,554) (16,340,554) (16,340,554) (16,340,554) (10,536,389) (10,536,389) (5,804,165) (5,804,165)
1 Misc Intangible Plt (3030 ED-AN 3,016,168 3,016,168 3,016,168 3,016,168 1,944,825 1,944,825 1,071,343 1,071,343
Total Production/Transmission (19,356,722) (19,356,722) (19,356,722) (19,356,722) (12,481,214) (12,481,214) (6,875,508) (6,875,508)
Distribution
Franchises (302000) ED-WA (475,859) (475,859) (475,859) (475,859) (475,859) (475,859)
Misc Intangible Plt (3030 ED-WA (70,537) (70,537) (70,537) (70,537) (70,537) (70,537)
Total Distribution (546,396) (546,396) (546,396) (546,396) (546,396) (546,396)
General Plant - 303000
7,4 CD-AA (5,346,914) (3,821,546) (1,053,342) (472,026) (3,821,546) (3,821,546) (2,625,517) (2,625,517) (1,196,029) (1,196,029)
9,1 CD-AN (152,710) (119,606) (33,104) (119,606) (119,606) (77,122) (77,122) (42,484) (42,484)
GD-ID (171,145) (171,145)
GD-WA (334,248) (334,248)
GD-OR (133,956) (133,956)
Total General Plant - 303000 (6,138,973) (3,941,152) (1,591,839) (605,982) (3,941,152) (3,941,152) (2,702,639) (2,702,639) (1,238,513) (1,238,513)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (162,378,217) (116,054,960) (31 ,988,508) (14,334,749) (116,054,960) (116,054,960) (79,733,239) (79,733,239) (36,321,721) (36,321,721)
9,4 CD-AN (438,071) (343,106) (94,965) (343,106) (343,106) (235,724) (235,724) (107,382) (107,382)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (12,305,885) (9,638,215) (2,667,670) (9,638,215) (9,638,215) (9,638,215) (9,638,215) 0 0
4 ED-AN (14,947,710) (14,947,710) (14,947,710) (14,947,710) (10,269,526) (10,269,526) (4,678,184) (4,678,184)
ED-ID 0 0 0 0 0 0
ED-WA (3,004,594) (3,004,594) (3,004,594) (3,004,594) (3,004,594) (3,004,594)
8 GD-AA (290,659) (200,043) (90,616)
GD-AN 0 0
GD-OR 65,401 65,401
Total Misc IT Intangible Plant - 3031XX (193,430,537) (143,988,585) (34,951,186) (14,490,766) (12,642,809) (131,345,776) (143,988,585) (12,642,809) (90,238,489) (102,881,298) 0 (41,107,287) (41,107,287)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,476,518) (1,476,518) (1,476,518) (1,476,518) (1,014,412) (1,014,412) (462,106) (462,106)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,476,518) (1,476,518) 0 0 0 (1,476,518) (1,476,518) 0 (1,014,412) (1,014,412) 0 (462,106) (462,106)
Total Accumulated Amortization (220,949,146) (169,309,373) (36,543,025) (15,096,748) (13,189,205) (156,120,168) (169,309,373) (13,189,205) (106,436,754) (119,625,959) 0 (49,683,414) (49,683,414)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31 .297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,068,944 122,220 362,279 584,445 1,068,944 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,090,405 0 0 8,641,254 8,641,254 0 0 2,381,810 2,381,810 0 1,067,341 1,067,341
9 CD-WA / ID / AN 2,327,290 689,010 342,443 791,326 1,822,779 190,705 94,782 219,024 504,511 0 0 0
TOTAL ACCOUNT 19,403,173 811,230 704,722 10,017,025 11,532,977 3,261,722 94,782 2,600,834 5,957,338 845,517 1,067,341 1,912,858
390XXX Structures & Improvements
99 ED-WA / ID / AN 20,852,077 8,509,741 3,205,543 9,136,793 20,852,077 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,354,772 0 0 0 0 0 0 0 0 4,354,772 0 4,354,772
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 131,687,017 0 0 94,119,345 94,119,345 0 0 25,942,342 25,942,342 0 11,625,330 11,625,330
9 CD-WA / ID / AN 31,783,709 9,614,053 6,398,726 8,880,858 24,893,637 2,660,982 1,771,042 2,458,048 6,890,072 0 0 0
TOTAL ACCOUNT 213,728,175 18,123,794 9,604,269 112,136,996 139,865,059 27,711,582 1,771,042 28,400,390 57,883,014 4,354,772 11,625,330 15,980,102
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,833,860 1,456,946 7,798 2,369,116 3,833,860 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 GD-AA 166,654 0 0 0 0 0 0 114,698 114,698 0 51,956 51,956
7 CD-AA 70,612,778 0 0 50,468,365 50,468,365 0 0 13,910,717 13,910,717 0 6,233,696 6,233,696
9 CD-WA / ID / AN 3,357,350 2,393,993 7,739 227,811 2,629,543 662,611 2,142 63,054 727,807 0 0 0
TOTAL ACCOUNT 78,215,874 3,850,939 15,537 53,065,292 56,931,768 895,734 2,142 14,088,469 14,986,345 12,109 6,285,652 6,297,761
392XXX Transportation Equipment
99 ED-WA / ID / AN 62,263,018 25,938,138 12,229,083 24,095,797 62,263,018 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,259,476 0 0 0 0 9,969,154 3,396,427 2,893,895 16,259,476 0 0 0
99 GD-OR / AS 4,813,517 0 0 0 0 0 0 0 0 4,813,517 0 4,813,517
8 GD-AA 97,187 0 0 0 0 0 0 66,888 66,888 0 30,299 30,299
7 CD-AA 7,567,101 0 0 5,408,358 5,408,358 0 0 1,490,719 1,490,719 0 668,024 668,024
9 CD-WA / ID / AN 7,302,220 1,590,179 804,528 3,324,538 5,719,245 440,130 222,678 920,167 1,582,975 0 0 0
TOTAL ACCOUNT 98,302,519 27,528,317 13,033,611 32,828,693 73,390,621 10,409,284 3,619,105 5,371,669 19,400,058 4,813,517 698,323 5,511,840
Page 1 of 3 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 19,021 0 0 0 0 0 0 0 0 19,021 0 19,021
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,950 8,950 0 0 2,467 2,467 0 1,106 1,106
9 CD-WA / ID / AN 5,906,240 554,318 187,913 3,883,654 4,625,885 153,424 52,011 1,074,920 1,280,355 0 0 0
TOTAL ACCOUNT 6,632,920 613,184 187,913 4,306,521 5,107,618 375,777 52,011 1,077,387 1,505,175 19,021 1,106 20,127
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 8,755,934 1,624,892 523,366 6,607,676 8,755,934 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,699,945 0 0 0 0 2,767,324 516,842 415,779 3,699,945 0 0 0
99 GD-OR / AS 1,181,620 0 0 0 0 0 0 0 0 1,181,620 0 1,181,620
8 GD-AA 5,810,286 0 0 0 0 0 0 3,998,871 3,998,871 0 1,811,415 1,811,415
7 CD-AA 15,866,240 0 0 11,339,919 11,339,919 0 0 3,125,649 3,125,649 0 1,400,672 1,400,672
9 CD-WA / ID / AN 2,015,942 22,840 758,211 797,875 1,578,926 6,322 209,858 220,836 437,016 0 0 0
TOTAL ACCOUNT 37,329,967 1,647,732 1,281,577 18,745,470 21,674,779 2,773,646 726,700 7,761,135 11,261,481 1,181,620 3,212,087 4,393,707
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,256,372 397,967 12,962 2,845,443 3,256,372 0 0 0 0 0 0 0
99 GD-WA / ID / AN 204,059 0 0 0 0 109,142 0 94,917 204,059 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,522 0 0 0 0 0 0 160,031 160,031 0 72,491 72,491
7 CD-AA 1,310,564 0 0 936,686 936,686 0 0 258,181 258,181 0 115,697 115,697
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 5,022,103 397,967 12,962 3,782,129 4,193,058 109,142 0 513,129 622,271 18,586 188,188 206,774
396XXX Power Operated Equipment
99 ED-WA / ID / AN 25,924,489 12,678,787 7,658,259 5,587,443 25,924,489 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,254,463 0 0 0 0 2,620,246 813,628 820,589 4,254,463 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 377,714 377,714 0 0 104,110 104,110 0 46,654 46,654
9 CD-WA / ID / AN 1,370,795 253,829 324,495 495,310 1,073,634 70,255 89,814 137,092 297,161 0 0 0
TOTAL ACCOUNT 32,122,059 12,932,616 7,982,754 6,460,467 27,375,837 2,690,501 903,442 1,061,791 4,655,734 43,834 46,654 90,488
Page 2 of 3 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 43,035,062 12,768,222 6,527,670 23,739,170 43,035,062 0 0 0 0 0 0 0
99 GD-WA / ID / AN 924,471 0 0 0 0 630,623 287,726 6,122 924,471 0 0 0
99 GD-OR / AS 739,829 0 0 0 0 0 0 0 0 739,829 0 739,829
8 GD-AA 243,298 0 0 0 0 0 0 167,447 167,447 0 75,851 75,851
7 CD-AA 105,960,131 0 0 75,731,825 75,731,825 0 0 20,874,146 20,874,146 0 9,354,160 9,354,160
9 CD-WA/ ID / AN 19,337,777 10,494,497 2,129,300 2,521,936 15,145,733 2,904,672 589,349 698,023 4,192,044 0 0 0
TOTAL ACCOUNT 170,240,568 23,262,719 8,656,970 101,992,931 133,912,620 3,535,295 877,075 21,745,738 26,158,108 739,829 9,430,011 10,169,840
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 282,783 0 6,846 275,937 282,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 612 612 0 277 277
7 CD-AA 849,390 0 0 607,076 607,076 0 0 167,330 167,330 0 74,984 74,984
9 CD-WA/ ID / AN 15,125 0 5,015 6,831 11,846 0 1,388 1,891 3,279 0 0 0
TOTAL ACCOUNT 1,157,279 0 11,861 889,844 901,705 0 1,388 169,833 171,221 9,092 75,261 84,353
TOTAL GENERAL PLANT 662,271,424 89,168,498 41,492,176 344,342,155 475,002,829 51,762,683 8,047,687 82,790,375 142,600,745 12,037,897 32,629,953 44,667,850
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,150,827 319,716 0 11,831,111 12,150,827 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,447,340 4,447,340 0 0 1,225,831 1,225,831 0 549,322 549,322
9 CD-WA / ID / AN 194,058 0 0 151,990 151,990 0 0 42,068 42,068 0 0 0
TOTAL ACCOUNT 20,787,440 319,716 0 16,430,441 16,750,157 1,022,594 771,517 1,267,899 3,062,010 425,951 549,322 975,273
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 28,245,158 4,685,411 0 23,559,747 28,245,158 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 354,461 0 0 0 0 0 0 0 0 354,461 0 354,461
8 GD-AA 409,187 0 0 0 0 0 0 281,619 281,619 0 127,568 127,568
7 CD-AA 118,325,435 0 0 84,569,555 84,569,555 0 0 23,310,111 23,310,111 0 10,445,769 10,445,769
9 CD-WA / ID / AN 1,161,239 472,881 0 436,625 909,506 130,884 0 120,849 251,733 0 0 0
TOTAL ACCOUNT 148,495,480 5,158,292 0 108,565,927 113,724,219 130,884 0 23,712,579 23,843,463 354,461 10,573,337 10,927,798
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 4,755,740 0 0 4,755,740 4,755,740 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 597,780 0 0 0 0 0 0 411,416 411,416 0 186,364 186,364
7 CD-AA 30,803,316 0 0 22,015,746 22,015,746 0 0 6,068,253 6,068,253 0 2,719,317 2,719,317
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 36,156,836 0 0 26,771,486 26,771,486 0 0 6,479,669 6,479,669 0 2,905,681 2,905,681
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
Page 1 of 2 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,245 0 0 59,497 59,497 0 0 16,399 16,399 0 7,349 7,349
9 CD-WA / ID / AN 12,969,662 10,158,099 0 0 10,158,099 2,811,563 0 0 2,811,563 0 0 0
TOTAL ACCOUNT 14,832,434 11,937,626 0 59,497 11,997,123 2,811,563 0 16,399 2,827,962 0 7,349 7,349
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 400,443 0 0 400,443 400,443 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 18,932,579 0 0 13,531,493 13,531,493 0 0 3,729,718 3,729,718 0 1,671,368 1,671,368
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 19,333,022 0 0 13,931,936 13,931,936 0 0 3,729,718 3,729,718 0 1,671,368 1,671,368
TOTAL 374,771,888 1 17,415,634 0 264,594,600 282,010,234 1 3,965,041 771,517 60,294,874 65,031,432 1 780,412 26,949,810 27,730,222
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12A
For Twelve Months Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT - Common Plant (For Report APL)
7 282900 CD-AA (67,634,344) (48,339,618) (13,323,966) (5,970,760)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (649,547) (649,547) 0 0
7 282919 CD-AA (6,618,771) (4,730,568) (1,303,898) (584,305)
7 283750 CD-AA 4,304 3,076 848 380
Total (74,898,358) (53,716,657) (14,627,016) (6,554,685)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12A
For Twelve Months Ended March 31, 2024 Electric Copy
Average of Monthly Averages Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 6,454,340 6,454,340 0 0 0 0 6,454,340
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 679 679 0 0 0 0 679
7/4 154550 Supply Chain Average Cost Variance 0 0 (42) (42) 0 0 0 0 (42)
7/4 154560 Supply Chain Invoice Price Variance 0 0 83 83 0 0 0 0 83
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 116,685,925 52,255,225 0 168,941,150 96,720,160 43,768,382 19,965,765 8,486,843 0
TOTAL j 116,685,925 52,255,225 6,455,060 175,396,210 j 96,720,160 43,768,382 119,965,765 8,486,843 j 6,455,060
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 71.472% 19.700% 8.828% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 5:49 PM

RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-12E AVISTA UTILITIES
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating Income (Loss) 223,770,584 149,183,571 74,587,013
Adjustments
Adjusted Net Operating Income (Loss) 223,770,584 149,183,571 74,587,013
E-APL Electric Net Rate Base 3,349,629,974 2,251,425,415 1,098,204,559
RATE OF RETURN 6.680% 6.626% 6.792%
Rate of Return (ROR) is computed using AMA Actual Capital Structure and AMA Actual Debt Cost, and may not reflect results that would be
computed for"commission basis" reporting or other regulatory compliance reports.
Page 1 of 1 Print Date-Time: 5/13/2024 6:00 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input Production/Transmission Ratio 01-01-2023 thru 12-31-2023 100.000% 64.480% 35.520%
Input Number of Customers 3-01-2024 thru 03-31-2024 416,996 270,972 146,024
2 Percent 100.000% 64.982% 35.018%
E-OPS Direct Distribution Operating Expense 04-01-2023 thru 03-31-2024 45,973,674 31,996,374 13,977,300
3 Percent 100.000% 69.597% 30.403%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accts 500 - 598 45,392,946 30,552,284 14,840,662
Direct O & M Accts 901 - 935 12,172,804 9,166,506 3,006,298
Total 57,565,750 39,718,790 17,846,960
Percentage 100.000% 68.997% 31.003%
Direct Labor Accts 500 - 598 12,305,000 9,030,113 3,274,887
Direct Labor Accts 901 - 935 6,020,416 4,131,650 1,888,766
Total 18,325,416 13,161,763 5,163,653
Percentage 100.000% 71.822% 28.178%
Number of Customers 416,479 270,433 146,046
Percentage 100.000% 64.933% 35.067%
Net Direct Plant 1,661,390,549 1,147,322,459 514,068,090
Percentage 100.000% 69.058% 30.942%
Total Percentages 400.000% 274.811% 125.189%
4 Percent 100.000% 68.703% 31.297%
Page 1 of 5 Print Date-Time 5/13/2024 6:00 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 107,790,190 93,362,819 10,011,637 4,415,734
Direct O & M Accts 901 - 935 22,024,373 17,671,165 2,366,681 1,986,527
Direct O & M Accts 901 - 905 Utility 9 Only 5,750,511 4,121,480 1,629,031 0
Adjustments 0 0 0 0
Total 135,565,074 115,155,464 14,007,349 6,402,261
Percentage 100.001% 84.945% 10.333% 4.723%
Direct Labor Accts 500 - 894 69,599,392 51,951,449 12,829,660 4,818,283
Direct Labor Accts 901 - 935 25,229,673 18,645,658 2,841,271 3,742,744
Direct Labor Accts 901 - 905 Utility 9 Only 5,270,888 3,676,701 1,594,187 0
Total 100,099,953 74,273,808 17,265,118 8,561,027
Percentage 100.000% 74.200% 17.248% 8.552%
Number of Customers at 797,628 416,479 273,638 107,511
Percentage 99.999% 52.214% 34.306% 13.479%
Net Direct Plant 4,635,600,983 3,454,855,358 784,053,033 396,692,592
Percentage 100.001% 74.529% 16.914% 8.558%
Total Percentages 400.001% 285.888% 78.801% 35.311%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 5 Print Date-Time 5/13/2024 6:00 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 13,730,176 0 9,527,830 4,202,346
Direct O & M Accts 901 - 935 3,580,140 0 1,946,392 1,633,748
Direct O & M Accts 901 - 905 Utility 9 Only 1,629,031 0 1,629,031 0
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 500 - 894 12,843,901 0 9,337,229 3,506,672
Direct Labor Accts 901 - 935 4,309,521 0 1,859,734 2,449,787
Direct Labor Accts 901 - 905 Utility 9 Only 1,594,187 0 1,594,187 0
Total 18,747,609 0 12,791,150 5,956,459
Percentage 100.000% 0.000% 68.228% 31.772%
Number of Customers at 381,149 0 273,638 107,511
Percentage 100.000% 0.000% 71.793% 28.207%
Net Direct Plant 1,165,275,737 0 770,125,934 395,149,803
Percentage 100.000% 0.000% 66.090% 33.910%
Total Percentages 400.000% 0.000% 275.296% 124.704%
8 Average (GD AA) 100.000% 0.000% 68.824% 31.176%
Page 3 of 5 Print Date-Time 5/13/2024 6:00 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 500 - 894 103,371,957 93,362,819 10,009,138 0
Direct O & M Accts 901 - 935 20,151,245 17,671,165 2,480,080 0
Adjustments 0 0 0 0
Total 123,523,202 111,033,984 12,489,218 0
Percentage 100.000% 89.889% 10.111% 0.000%
Direct Labor Accts 500 - 894 64,605,148 51,951,449 12,653,699 0
Direct Labor Accts 901 - 935 22,075,590 18,645,658 3,429,932 0
Total 86,680,738 70,597,107 16,083,631 0
Percentage 100.000% 81.445% 18.555% 0.000%
Number of Customers at 690,117 416,479 273,638 0
Percentage 100.000% 60.349% 39.651% 0.000%
Net Direct Plant 4,186,966,091 3,416,840,157 770,125,934 0
Percentage 100.000% 81.607% 18.393% 0.000%
Total Percentages 400.000% 313.290% 86.710% 0.000%
9 Average (CD AN/ID/WA) 100.000% 78.323% 21.677% 0.000%
E-PLT Net Electric Distribution Plant 3-01-2024 thru 03-31-2024 1,639,969,059 1,128,325,265 511,643,794
10 Percent 100.000% 68.802% 31.198%
Book Depreciation 04-01-2023 thru 03-31-2024 153,351,638 102,759,960 50,591,678
11 Percent 100.000% 67.009% 32.991%
Page 4 of 5 Print Date-Time 5/13/2024 6:00 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
Net Electric Plant (before ADFIT) 3-01-2024 thru 03-31-2024 3,739,655,419 2,498,847,408 1,240,808,011
12 Percent 100.000% 66.820% 33.180%
E-PLT Net Electric General Plant 3-01-2024 thru 03-31-2024 307,583,427 212,229,438 95,353,989
13 Percent 100.000% 68.999% 31.001%
Net Allocated Schedule M's 04-01-2023 thru 03-31-2024 -159,409,039 -107,040,946 -52,368,093
14 Percent 100.000% 67.149% 32.851%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 5 of 5 Print Date-Time 5/13/2024 6:00 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
REVENUE
SALES OF ELECTRICITY:
99 440000 Residential 441,199,812 0 441,199,812 294,516,963 0 294,516,963 146,682,849 0 146,682,849
99 442200 Commercial - Firm & Int. 352,413,306 0 352,413,306 255,120,272 0 255,120,272 97,293,034 0 97,293,034
1 442300 Industrial 123,082,852 0 123,082,852 66,505,742 0 66,505,742 56,577,110 0 56,577,110
99 444000 Public Street & Highway Lighting 8,185,073 0 8,185,073 5,244,045 0 5,244,045 2,941,028 0 2,941,028
99 448000 Interdepartmental Revenue 1,684,487 0 1,684,487 1,424,585 0 1,424,585 259,902 0 259,902
99 499XXX Unbilled Revenue 7,133,305 0 7,133,305 3,768,093 0 3,768,093 3,365,212 0 3,365,212
TOTAL SALES TO ULTIMATE CUSTOMERS 933,698,835 0 933,698,835 626,579,700 0 626,579,700 307,119,135 0 307,119,135
1 447XXX Sales for Resale 0 291,366,839 291,366,839 0 187,873,338 187,873,338 0 103,493,501 103,493,501
TOTAL SALES OF ELECTRICITY 933,698,835 291,366,839 1,225,065,674 626,579,700 187,873,338 814,453,038 3077119,135 103,493,501 410,612,636
OTHER OPERATING REVENUE:
99 449100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
2 449110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
99 451000 Miscellaneous Service Revenue 133,517 0 1337517 46,275 0 46,275 87,242 0 87,242
1 453000 Sales of Water & Water Power 0 738,078 7387078 0 475,913 475,913 0 262,165 262,165
1 454000 Rent from Electric Property 7,764,993 191,354 7,9567347 4,376,839 123,385 4,500,224 37388,154 67,969 3,456,123
1 454100 Rent from Trnsmission Joint Use 52,140 0 52,140 19,505 0 19,505 32,635 0 32,635
1 456XXX Other Electric Revenues 15,979,180 57,632,120 73,611,300 12,294,412 37,161,191 49,455,603 31684,768 20,470,929 24,155,697
TOTAL OTHER OPERATING REVENUE 23,929,830 58,561,552 82,491,382 16,737,031 37,760,489 54,497,520 7,192,799 20,801,063 27,993,862
TOTAL ELECTRIC REVENUE 957,628,665 349,9287391 1,307,557,056 643,316,731 225,633,827 8687950,558 314,311,934 124,294,564 438,606,498
Page 1 of 7 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
EXPENSE
STEAM POWER GENERATION EXPENSE:
OPERATION
1 500000 Supervision & Engineering 0 175,000 175,000 0 112,840 112,840 0 62,160 62,160
1 501XXX Fuel 0 46,351,343 46,351,343 0 29,887,346 29,887,346 0 16,463,997 16,463,997
1 502000 Steam Expense 0 4,208,916 4,208,916 0 2,713,909 2,713,909 0 1,495,007 1,495,007
1 505000 Electric Expense 0 743,873 743,873 0 479,649 479,649 0 264,224 264,224
1 506XXX Miscellaneous Steam Power Generation Op Exp 0 6,565,816 6,565,816 0 4,233,638 4,233,638 0 2,332,178 2,332,178
1 507000 Rent 0 0 0 0 0 0 0 0 0
1 509100 CCA Emission Expense (1,830,422) 0 (1,830,422) 0 0 0 (1,830,422) 0 (1,830,422)
MAINTENANCE
1 510000 Supervision & Engineering 0 402,516 402,516 0 259,542 259,542 0 142,974 142,974
1 511000 Structures 0 861,714 861,714 0 555,633 555,633 0 306,081 306,081
1 512000 Boiler Plant 0 7,016,906 7,016,906 0 4,524,501 4,524,501 0 2,492,405 2,492,405
1 513000 Electric Plant 0 841,973 841,973 0 542,904 542,904 0 299,069 299,069
1 514XXX Miscellaneous Steam Power Generation Maint Exp 0 1,521,940 1,521,940 0 981,347 981,347 0 540,593 540,593
TOTAL STEAM POWER GENERATION EXP 1,830,422 68,689,997 66,859,575 0 44,291,309 44,291,309 (1,830,422) 24,398,688 22,568,266
HYDRAULIC POWER GENERATION EXP:
OPERATION
1 535000 Supervision & Engineering 0 2,460,017 2,460,017 0 1,586,219 1,586,219 0 873,798 873,798
1 536000 Water for Power 0 1,188,839 1,188,839 0 766,563 766,563 0 422,276 422,276
1 537000 Hydraulic Expense 6,709,705 3,386,534 10,096,239 4,389,600 2,183,637 6,573,237 2,320,105 1,202,897 3,523,002
1 538000 Electric Expense 0 6,405,076 6,405,076 0 4,129,993 4,129,993 0 2,275,083 2,275,083
1 539000 Miscellaneous Hydraulic Power Generation Exp 0 2,217,483 2,217,483 0 1,429,833 1,429,833 0 787,650 787,650
1 540000 Rent 0 1,626,793 1,626,793 0 1,048,956 1,048,956 0 577,837 577,837
1 540100 MT Trust Funds Land Settlement Rents 5,957,750 0 5,957,750 3,851,571 0 3,851,571 2,106,179 0 2,106,179
MAINTENANCE
1 541000 Supervision & Engineering 0 614,511 614,511 0 396,237 396,237 0 218,274 218,274
1 542000 Structures 0 486,506 486,506 0 313,699 313,699 0 172,807 172,807
1 543000 Reservoirs, Dams, & Waterways 0 469,967 469,967 0 303,035 303,035 0 166,932 166,932
1 544000 Electric Plant 0 2,989,823 2,989,823 0 1,927,838 1,927,838 0 1,061,985 1,061,985
1 545000 Miscellaneous Hydraulic Plant 0 654,239 654,239 0 421,853 421,853 0 232,386 232,386
TOTAL HYDRO POWER GENERATION EXP 12,667,455 22,499,788 35,167,243 8,241,171 14,507,863 22,749,034 4,426,284 7,991,925 12,418,209
OTHER POWER GENERATION EXPENSE:
OPERATION
1 546000 Supervision & Engineering 0 947,174 947,174 0 610,738 610,738 0 336,436 336,436
1 547XXX Fuel 0 140,132,712 140,132,712 0 90,357,573 90,357,573 0 49,775,139 49,775,139
1 548000 Generation Expense 0 4,424,239 4,424,239 0 2,852,749 2,852,749 0 1,571,490 1,571,490
1 549XXX Miscellaneous Other Power Generation Op Exp 0 1,064,192 1,064,192 0 686,191 686,191 0 378,001 378,001
1 550000 Rent 0 103,105 103,105 0 66,482 66,482 0 36,623 36,623
MAINTENANCE
1 551000 Supervision & Engineering 0 776,527 776,527 0 500,705 500,705 0 275,822 275,822
1 552000 Structures 0 129,789 129,789 0 83,688 83,688 0 46,101 46,101
1 553000 Generating & Electric Equipment 0 1,924,036 1,924,036 0 1,240,618 1,240,618 0 683,418 683,418
1 554XXX Miscellaneous Other Power Generation Maint Exp 0 1,119,355 1,119,355 1 0 721,760 721,760 0 397,595 397,595
TOTAL OTHER POWER GENERATION EXP 0 150,621,129 150,621,129 0 97,120,504 97,120,504 0 53,500,625 53,500,625
Page 2 of 7 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
OTHER POWER SUPPLY EXPENSE:
E-555 555XXX Purchased Power 11,688,822 241,342,894 253,031,716 0 155,617,899 155,617,899 11,688,822 85,724,995 97,413,817
1 556000 System Control & Load Dispatching 0 879,349 879,349 0 567,004 567,004 0 312,345 312,345
E-557 557XXX Other Expense 22,958,908 40,793,719 63,752,627 4,545,741 26,303,790 30,849,531 18,413,167 14,489,929 32,903,096
TOTAL OTHER POWER SUPPLY EXPENSE 34,647,730 283,015,962 317,663,692 4,545,741 182,488,693 187,034,434 30,101,989 100,527,269 130,629,258
TOTAL PRODUCTION OPERATING EXP 45,484,763 524,826,876 570,311,639 12,786,912 338,408,369 351,195,281 32,697,851 186,418,507 219,116,358
TRANSMISSION OPERATING EXPENSE:
OPERATION
1 560000 Supervision & Engineering 0 2,230,025 2,230,025 0 1,437,920 1,437,920 0 792,105 792,105
1 561000 Load Dispatching 0 2,864,601 2,864,601 0 1,847,095 1,847,095 0 1,017,506 1,017,506
1 562000 Station Expense 0 437,063 437,063 0 281,818 281,818 0 155,245 155,245
1 562100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 563000 Overhead Line Expense 0 309,897 309,897 0 199,822 199,822 0 110,075 110,075
1 565XXX Transmission of Electricity by Others 0 19,159,062 19,159,062 0 12,353,763 12,353,763 0 6,805,299 6,805,299
1 566000 Miscellaneous Transmission Expense 0 3,959,878 3,959,878 0 2,553,329 2,553,329 0 1,406,549 1,406,549
1 567000 Rent 0 96,700 96,700 0 62,352 62,352 0 34,348 34,348
MAINTENANCE
1 568000 Supervision & Engineering 0 343,202 343,202 0 221,297 221,297 0 121,905 121,905
1 569000 Structures 24,945 513,781 538,726 0 331,286 331,286 24,945 182,495 207,440
1 570000 Station Equipment 0 1,126,200 1,126,200 0 726,174 726,174 0 400,026 400,026
1 570100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
1 571000 Overhead Lines 6,103 1,858,625 1,864,728 1,005 1,198,441 1,199,446 5,098 660,184 665,282
1 572000 Underground Lines 0 0 0 0 0 0 0 0 0
1 573000 Service Miscellaneous 4,094 49,524 53,618 1 4,094 31,933 36,027 1 0 17,591 17,591
TOTAL TRANSMISSION OPERATING EXP 35,142 32,948,558 32,983,700 5,099 21,245,230 21,250,329 30,043 11,703,328 11,733,371
Page 3 of 7 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-Production 15,787,036 31,807,803 47,594,839 11,344,470 20,509,671 31,854,141 4,442,566 11,298,132 15,740,698
E-DEPX Depreciation Expense-Transmission 777,535 21,259,726 22,037,261 522,635 13,708,271 14,230,906 254,900 7,551,455 7,806,355
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 0 1,181,607 1,181,607 0 761,900 761,900 0 419,707 419,707
99 403027 Colstrip Plant Adjustment-Depreciation (2,776,051) 0 (2,776,051) (2,038,974) 0 (2,038,974) (737,077) 0 (737,077)
99 406100 Amort of Acq Adj--Colstrip Common AFUDC 0 0 0 0 0 0 0 0 0
99 407303 Deferral of Revenue for EIM Benefits in Power Supr 0 0 0 0 0 0 0 0 0
1 407324 Amortization of CDA CDR Fund 0 200,000 200,000 0 128,960 128,960 0 71,040 71,040
99 407327 Colstrip Reg. Asset Amortization 1,908,222 0 1,908,222 1,076,325 0 1,076,325 831,897 0 831,897
1 407333 Amortization of CDA Settlement Costs 0 32,719 32,719 0 21,097 21,097 0 11,622 11,622
1 407334 Amortization of EIM Deferral 203,910 0 203,910 0 0 0 203,910 0 203,910
99 407360 Amortization of CS2 & COLSTRIP O&M 1,025,958 0 1,025,958 0 0 0 1,025,958 0 1,025,958
1 407382 Amortization of CDA Settlement - Allocated 0 884,085 884,085 0 570,058 570,058 0 314,027 314,027
99 407395 Optional Renewable Power Revenue Offset 360,863 0 360,863 283,331 0 283,331 77,532 0 77,532
99 407405 Amortization of Boulder Park Write Off - Idaho (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
99 407427 Colstrip Regulatory Deferral (2,978,893) 0 (2,978,893) (1,474,013) 0 (1,474,013) (1,504,880) 0 (1,504,880)
99 407434 EIM Deferred O&M (436,038) 0 (436,038) 0 0 0 (436,038) 0 (436,038)
99 407450/40749'Amortization of BPA Residential Exchange Credit (15,591,825) 0 (15,591,825) (10,485,984) 0 (10,485,984) (5,105,841) 0 (5,105,841)
99 407451 Deferral CEIP (1,457,461) 0 (1,457,461) (1,457,461) 0 (1,457,461) 0 0 0
99 407460 Amortization of Deferred CS2 & COLSTRIP O&M (1,518,106) 0 (1,518,106) 0 0 0 (1,518,106) 0 (1,518,106)
99 407494 Amortization of Schedule 98 REC Rev 86,392 0 86,392 86,392 0 86,392 0 0 0
1 407495 Optional Renew Solar Project Offset 0 (8,415) (8,415) 0 (5,426) (5,426) 0 (2,989) (2,989)
E-OTX Taxes Other Than FIT--Prod & Trans 0 17,644,617 17,644,617 0 11,377,249 11,377,249 0 6,267,368 6,267,368
TOTAL P/T DEPR/AMRT/NON-FIT TAXES 4,720,738 73,002,142 68,281,404 2,143,279 47,071,780 44,928,501 2,577,459 25,930,362 23,352,903
TOTAL PRODUCTION & TRANSMISSION EXPEN 40,799,167 630,777,576 671,576,743 10,648,732 406,725,379 417,374,111 30,150,435 224,052,197 254,202,632
Page 4 of 7 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
DISTRIBUTION EXPENSES:
OPERATION:
3 580000 Supervision & Engineering 678,978 2,938,559 3,617,537 546,247 2,045,149 2,591,396 132,731 893,410 1,026,141
3 582000 Station Expense 829,038 111,575 940,613 572,128 77,653 649,781 256,910 33,922 290,832
3 583000 Overhead Line Expense 1,937,940 1,185,880 3,123,820 1,234,326 825,337 2,059,663 703,614 360,543 1,064,157
3 584000 Underground Line Expense 2,741,999 9,281 2,751,280 1,657,491 6,459 1,663,950 1,084,508 2,822 1,087,330
3 584100 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 585000 Street Light & Signal System Operation Expense 12,209 0 12,209 12,061 0 12,061 148 0 148
3 586000 Meter Expense 2,094,457 31,141 2,125,598 1,738,529 21,673 1,760,202 355,928 9,468 365,396
3 587000 Customer Installations Expense 699,341 83,975 783,316 439,324 58,444 497,768 260,017 25,531 285,548
3 588000 Miscellaneous Distribution Expense 5,438,140 3,740,480 9,178,620 4,138,760 2,603,262 6,742,022 1,299,380 1,137,218 2,436,598
3 589000 Rent 0 253,655 253,655 0 176,536 176,536 0 77,119 77,119
MAINTENANCE:
3 590000 Supervision & Engineering 304,016 1,063,782 1,367,798 213,293 740,360 953,653 90,723 323,422 414,145
3 591000 Structures 395,093 13,249 408,342 256,318 9,221 265,539 138,775 4,028 142,803
3 592000 Station Equipment 564,612 42,342 606,954 347,542 29,469 377,011 217,070 12,873 229,943
3 592200 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
3 593000 Overhead Lines 28,431,415 660 28,432,075 19,394,635 459 19,395,094 9,036,780 201 9,036,981
3 594000 Underground Lines 903,349 0 903,349 678,444 0 678,444 224,905 0 224,905
3 595000 Line Transformers 351,790 0 351,790 262,395 0 262,395 89,395 0 89,395
3 596000 Street Light & Signal System Maintenance Exp 88,440 0 88,440 79,467 0 79,467 8,973 0 8,973
3 597000 Meters 64,018 0 64,018 58,039 0 58,039 5,979 0 5,979
3 598000 Miscellaneous Distribution Expense 438,840 328,332 767,172 367,376 228,509 595,885 71,464 99,823 171,287
TOTAL DISTRIBUTION OPERATING EXP 45,973,675 9,802,911 55,776,586 31,996,375 6,822,531 38,818,906 13,977,300 2,980,380 16,957,680
E-DEPX Depreciation Expense-Distribution 60,565,071 86,610 60,651,681 40,479,428 60,278 40,539,706 20,085,643 26,332 20,111,975
E-AMTX Amortization Expense-F ranch ises/Misc Intangibles 116,555 0 116,555 116,555 0 116,555 0 0 0
E-OTX Taxes Other Than FIT--Distribution 57,102,636 0 57,102,636 51,605,035 0 51,605,035 51497,601 0 5,497,601
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 117,784,262 86,610 117,870,872 92,201,018 60,278 92,261,296 25,583,244 26,332 25,609,576
TOTAL DISTRIBUTION EXPENSES 163,757,937 9,889,521 173,647,458 124,197,393 6,882,809 131,080,202 39,560,544 3,006,712 42,567,256
Page 5 of 7 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
CUSTOMER ACCOUNTS EXPENSES:
2 901000 Supervision 0 131,392 131,392 0 85,381 85,381 0 46,011 46,011
2 902000 Meter Reading Expenses 513,069 118,771 631,840 351,641 77,180 428,821 161,428 41,591 203,019
2 903XXX Customer Records & Collection Expenses 952,911 7,620,110 8,573,021 516,033 4,951,700 5,467,733 436,878 2,668,410 3,105,288
2 904000 Uncollectible Accounts 5,156,633 85,300 5,241,933 4,436,143 55,430 4,491,573 720,490 29,870 750,360
2 905000 Misc Customer Accounts 0 348,261 348,261 0 226,307 226,307 0 121,954 121,954
TOTAL CUSTOMER ACCOUNTS EXPENSES 6,622,613 8,303,834 14,926,447 5,303,817 5,395,998 10,699,815 1,318,796 2,907,836 4,226,632
CUSTOMER SERVICE & INFO EXPENSES:
E-908 908XXX Customer Assistance Expenses 33,515,321 257,190 33,772,511 27,773,310 167,127 27,940,437 5,742,011 90,063 5,832,074
2 909000 Advertising 132,176 750,488 882,664 115,706 487,682 603,388 16,470 262,806 279,276
2 910000 Misc Customer Service & Info Exp 0 107,333 107,333 0 69,747 69,747 0 37,586 37,586
TOTAL CUSTOMER SERVICE & INFO EXP 33,647,497 1,115,011 34,762,508 27,889,016 724,556 28,613,572 5,758,481 390,455 6,148,936
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 42,874 0 42,874 42,874 0 42,874 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 0 0 0 0 0 0 0 0
TOTAL SALES EXPENSES 42,874 0 42,874 42,874 0 42,874 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 1,599,761 31,020,069 32,619,830 718,942 21,311,718 22,030,660 880,819 9,708,351 10,589,170
4 921000 Office Supplies & Expenses 1,520 3,803,735 3,805,255 837 2,613,280 2,614,117 683 1,190,455 1,191,138
4 922000 Admin Exp Transferred--Credit 0 (116,442) (116,442) 0 (79,999) (79,999) 0 (36,443) (36,443)
4 923000 Outside Services Employed 2,024,432 13,147,583 15,172,015 1,991,962 9,032,784 11,024,746 32,470 4,114,799 4,147,269
4 924000 Property Insurance Premium 0 2,905,150 2,905,150 0 1,995,925 1,995,925 0 909,225 909,225
4 925XXX Injuries and Damages 5,672,206 7,831,197 13,503,403 3,789,878 5,380,267 9,170,145 1,882,328 2,450,930 4,333,258
4 926XXX Employee Pensions and Benefits 3,456,969 26,219,739 29,676,708 2,537,800 18,013,747 20,551,547 919,169 8,205,992 9,125,161
4 927000 Franchise Requirements 1,200 0 1,200 0 0 0 1,200 0 1,200
1 928000 Regulatory Commission Expenses 3,645,559 4,754,459 8,400,018 2,847,855 3,065,675 5,913,530 797,704 1,688,784 2,486,488
4 930000 Miscellaneous General Expenses 151,924 5,736,656 5,888,580 125,954 3,941,255 4,067,209 25,970 1,795,401 1,821,371
4 931000 Rents 8,855 955,244 964,099 0 656,281 656,281 8,855 298,963 307,818
4 935000 Maintenance of General Plant 1,589,476 12,711,675 14,301,151 1 1,071,878 8,733,302 9,805,180 1 517,598 3,978,373 4,495,971
TOTAL ADMIN & GEN OPERATING EXP 18,151,902 108,969,065 127,120,967 13,085,106 74,664,235 87,749,341 5,066,796 34,304,830 39,371,626
Page 6 of 7 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC OPERATING STATEMENT E-OPS-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-DEPX Depreciation Expense-General 3,834,300 19,233,559 23,067,859 2,921,176 13,214,032 16,135,208 913,124 6,019,527 6,932,651
E-AMTX Amortization Expense-General Plant - 303000 0 304,109 304,109 0 208,610 208,610 0 95,499 95,499
E-AMTX Amortization Expense-Miscellaneous IT Intangible 2,976,103 43,243,610 46,219,713 2,976,103 29,709,657 32,685,760 0 13,533,953 13,533,953
E-AMTX Amortization Expense-General Plant - 390200, 396, 0 422,431 422,431 0 290,223 290,223 0 132,208 132,208
99 407229 Idaho Earnings Test Amortization (200,366) 0 (200,366) 0 0 0 (200,366) 0 (200,366)
99 407230 Tax Reform Amortization (38,765) 0 (38,765) 0 0 0 (38,765) 0 (38,765)
99 407306 Regulatory Debit - AMI Amortization 2,280,858 0 2,280,858 2,280,858 0 2,280,858 0 0 0
99 407307 Regulatory Debit - Existing Meters Amortization 1,506,272 0 1,506,272 1,506,272 0 1,506,272 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 315,072 1,819,621 2,134,693 254,665 1,215,871 1,470,536 60,407 603,750 664,157
99 407314 Regulatory Debit - FISERVE Amortization 77,798 0 77,798 0 0 0 77,798 0 77,798
99 407332 Existing Meters Excess Deprec. Deferral 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 535,558 0 535,558 166,573 0 166,573 368,985 0 368,985
99 407344 Regulatory Credit - Amort - W F Resiliency 6,499,781 0 6,499,781 5,301,486 0 5,301,486 1,198,295 0 1,198,295
99 407347 Regulatory Credit - Deferral - COVID-19 (148,097) 0 (148,097) 0 0 0 (148,097) 0 (148,097)
99 407357 AMORT OF INTERVENOR FUND DEFER 77,980 0 77,980 77,980 0 77,980 0 0 0
99 407359 Insurance Balance Acct O&M - Amort 35,786 0 35,786 35,786 0 35,786 0 0 0
99 407372 Amortization-Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
99 407419 Regulatory Credit - Amortization AFUDC Equity Tax 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Credit - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (424,336) 0 (424,336) 0 0 0 (424,336) 0 (424,336)
99 407442 Regulatory Credit - Wild Fire Resiliency Deprec 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Credit - Reg. Fees Deferral (1,255,083) 0 (1,255,083) (1,255,083) 0 (1,255,083) 0 0 0
99 407444 Regulatory Credit - Wild Fire Resiliency 0 0 0 0 0 0 0 0 0
99 407447 Regulatory Credit - COVID-19 Deferral (1,892,470) 0 (1,892,470) (1,880,203) 0 (1,880,203) (12,267) 0 (12,267)
99 407452 Regulatory Credit - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407453 Regulatory Credit - Wildfire Balancing Account O&N (8,985,996) 0 (8,985,996) (6,752,283) 0 (6,752,283) (2,233,713) 0 (2,233,713)
99 407454 Regulatory Credit - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Regulatory Credit - Insurance Balancing (2,891,114) 0 (2,891,114) (1,936,329) 0 (1,936,329) (954,785) 0 (954,785)
99 407493 Amortization-Remand Residual Balance (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
E-OTX Taxes Other Than FIT--A&G 1,139,311 5,037,578 6,176,889 822,221 3,460,967 4,283,188 317,090 1,576,611 1,893,701
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 4,064,991 70,060,908 74,125,899 5,141,621 48,099,360 53,240,981 1,076,630 21,961,548 20,884,918
TOTAL ADMIN & GENERAL EXPENSES 22,216,893 179,029,973 201,246,866 18,226,727 122,763,595 140,990,322 3,990,166 56,266,378 60,256,544
TOTAL EXPENSES BEFORE FIT 267,086,981 829,115,915 1,096,202,896 186,308,559 542,492,337 728,800,896 80,778,422 286,623,578 367,402,000
NET OPERATING INCOME (LOSS) BEFORE FIT 211,354,160 140,149,662 71,204,498
E-FIT FEDERAL INCOME TAX 3,977,642 445,057 3,532,585
E-FIT DEFERRED FEDERAL INCOME TAX (15,846,798) (9,126,088) (6,720,710)
E-FIT AMORTIZED ITC 547,268 352,878 194,390
ELECTRIC NET OPERATING INCOME (LOSS) 223,770,584 149,183,571 74,587,013
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 2 Number of Customers 100.000% 64.982% 35.018%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.597% 30.403%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 7 of 7 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER REVENUE E-456-12E
For Twelve Months Ended March 31, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 456000 Other Electric Rev-Miscellaneous 174,158 738,747 912,905 146,348 476,344 622,692 27,810 262,403 290,213
1 456010 Other Electric Rev-Financial 0 (13,574,905) (13,574,905) 0 (8,753,099) (8,753,099) 0 (4,821,806) (4,821,806)
1 456015 Other Electric Rev-CT Fuel Sales 0 23,223,569 23,223,569 0 14,974,557 14,974,557 0 8,249,012 8,249,012
1 456016 Other Electric Rev-Resource Opt 0 3,502,184 3,502,184 0 2,258,208 2,258,208 0 1,243,976 1,243,976
1 456017 Other Electric Rev-Non Resource 0 120,758 120,758 0 77,865 77,865 0 42,893 42,893
1 456018 Other Electric Rev-Extraction 0 332,107 332,107 0 214,143 214,143 0 117,964 117,964
1 456019 Other Electric Rev-Specified 0 0 0 0 0 0 0 0 0
1 456020 Other Electric Rev-Sale of Excess 0 0 0 0 0 0 0 0 0
1 456030 Other Electric Rev-Clearwater (165,786) 1,666,233 1,500,447 0 1,074,387 1,074,387 (165,786) 591,846 426,060
1 456050 Other Electric Rev-Attachment Fees 1,072,263 265 1,072,528 878,249 171 878,420 194,014 94 194,108
1 456100 Transmission Revenue of Others 0 30,518,643 30,518,643 0 19,678,421 19,678,421 0 10,840,222 10,840,222
1 456120 Parallel Capacity Support Revenue 0 924,000 924,000 0 595,795 595,795 0 328,205 328,205
1 456130 Ancillary Services Revenue 0 1,172,469 1,172,469 0 756,008 756,008 0 416,461 416,461
1 456150 Other Electric Rev-CT Fuel Sales 0 0 0 0 0 0 0 0 0
1 456160 Other Electric Rev-Res Optim 0 0 0 0 0 0 0 0 0
1 456311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
1 456328 Residential Decoupling Deferral (6,180,958) 0 (6,180,958) (2,674,997) 0 (2,674,997) (3,505,961) 0 (3,505,961)
1 456329 Amortization Res Decoupling Deferral 20,523,880 0 20,523,880 14,172,752 0 14,172,752 6,351,128 0 6,351,128
1 456338 Non-res Decoupling Deferred Rev (737,906) 0 (737,906) (566,887) 0 (566,887) (171,019) 0 (171,019)
1 456339 Amortization Non-res Decoupling 667,289 0 667,289 210,378 0 210,378 456,911 0 456,911
1 456380 Other Electric Revenue-Clearwater 434,879 0 434,879 0 0 0 434,879 0 434,879
1 456700 Other Electric Rev-Low Voltage 191,360 0 191,360 128,569 0 128,569 62,791 0 62,791
1 456705 Low Voltage B on A 0 1,779,528 1,779,528 0 1,147,440 1,147,440 0 632,088 632,088
1 456710 Other Electric Revenue-Transmission 0 0 0 0 0 0 0 0 0
1 456711 Other Electric Rev Bookout Off 0 (3,126,500) (3,126,500) 0 (2,015,967) (2,015,967) 0 (1,110,533) (1,110,533)
1 456720 Other Elec Rev-Turbine Gas Bookout 0 3,126,500 3,126,500 0 2,015,967 2,015,967 0 1,110,533 1,110,533
1 456730 Other Elec Rev-Intraco Thermal 0 7,228,521 7,228,521 0 4,660,950 4,660,950 0 2,567,571 2,567,571
TOTAL ACCOUNT 456 15,979,179 57,632,119 73,611,298 12,294,412 37,161,190 49,455,602 3,684,767 20,470,929 24,155,696
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF PURCHASED POWER COSTS E-555-12E
For Twelve Months Ended March 31, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 555000/555100 Purchased Power 0 211,384,882 211,384,882 0 136,300,972 136,300,972 0 75,083,910 75,083,910
1 555030 Pwr Sup Exp - Clearwater Incremental 0 0 0 0 0 0 0 0 0
1 555040 Purchased Power - A.N. 0 1,575,347 1,575,347 0 1,015,784 1,015,784 0 559,563 559,563
1 555312 Purchased Power - Lancaster 0 0 0 0 0 0 0 0 0
1 555313 Energy Deviations - Lancaster 0 0 0 0 0 0 0 0 0
99 555380 Clearwater Purchases - Idaho 11,688,822 0 11,688,822 0 0 0 11,688,822 0 11,688,822
1 555550 Non Monetary - Exchange Power 0 (7,302) (7,302) 0 (4,708) (4,708) 0 (2,594) (2,594)
1 555690 Generation Other - Lancaster 0 0 0 0 0 0 0 0 0
1 555700 Bookout Purchases 0 4,963,740 4,963,740 0 3,200,620 3,200,620 0 1,763,120 1,763,120
1 555710 Intercompany Purchase 0 1,172,469 1,172,469 0 756,008 756,008 0 416,461 416,461
1 555740 Purchased Power - EIM 0 22,253,758 22,253,758 0 14,349,223 14,349,223 0 7,904,535 7,904,535
TOTAL ACCOUNT 555 11,688,822 241,342,894 253,031,716 0 155,617,899 155,617,899 11,688,822 85,724,995 97,413,817
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF OTHER POWER SUPPLY EXPENSES E-557-12E
For Twelve Months Ended March 31, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
1 557000 Other Expenses 48,153 6,020,986 6,069,139 48,153 3,882,332 3,930,485 0 2,138,654 2,138,654
1 557010 Other Power Supply Expense - Financial 0 15,948,809 15,948,809 0 10,283,792 10,283,792 0 5,665,017 5,665,017
1 557018 Merchandise Processing Fee 0 51,388 51,388 0 33,135 33,135 0 18,253 18,253
1 557150 Fuel - Economic Dispatch 0 (16,729,007) (16,729,007) 0 (10,786,864) (10,786,864) 0 (5,942,143) (5,942,143)
1 557160 Power Supply Expense - Miscellaneous 0 2,945,613 2,945,613 0 1,899,331 1,899,331 0 1,046,282 1,046,282
99 557161 Unbilled Add-Ons 874,502 0 874,502 404,427 0 404,427 470,075 0 470,075
1 557165 Other Resource Costs-CAISO Charges 0 604,955 604,955 0 390,075 390,075 0 214,880 214,880
1 557167 Other Resource Costs-CA Carbon 0 319,000 319,000 0 205,691 205,691 0 113,309 113,309
1 557170 Broker Fees - Power 1,860 637,385 639,245 0 410,986 410,986 1,860 226,399 228,259
1 557171 REC Broker Fees 0 67,771 67,771 0 43,699 43,699 0 24,072 24,072
1 557172 Trade Reporting 0 0 0 0 0 0 0 0 0
1 557175 Solar Select Deferral 1,179,262 0 1,179,262 1,179,262 0 1,179,262 0 0 0
1 557200 Nez Perce 818,678 0 818,678 497,498 0 497,498 321,180 0 321,180
99 557280 Washington ERM Deferred (9,209,253) 0 (9,209,253) (9,209,253) 0 (9,209,253) 0 0 0
99 557270 Other Power Supply Expense - Other Exp 0 0 0 0 0 0 0 0 0
99 557290 Washington ERM Amortization 12,277,332 0 12,277,332 12,277,332 0 12,277,332 0 0 0
1 557312 Lancaster Power Supply Expense Deferred 0 0 0 0 0 0 0 0 0
1 557322 RECs Power Supply Expense Deferred 1,192,752 0 1,192,752 1,192,752 0 1,192,752 0 0 0
99 557324 Def Power Supply Exp-REC Amort (1,844,430) 0 (1,844,430) (1,844,430) 0 (1,844,430) 0 0 0
99 557331 Reardan Wind Costs 0 0 0 0 0 0 0 0 0
99 557380 Idaho PCA Deferred 7,683,020 0 7,683,020 0 0 0 7,683,020 0 7,683,020
99 557390 Idaho PCA Amortization 9,937,032 0 9,937,032 0 0 0 9,937,032 0 9,937,032
1 557395 Optional Renewable Power Expense Offset 0 1,504 1,504 0 970 970 0 534 534
1 557610 Other Expenses - Exposure 0 0 0 0 0 0 0 0 0
1 557700 Turbine Gas Bookout Expense 0 5,977,216 5,977,216 0 3,854,109 3,854,109 0 2,123,107 2,123,107
1 557711 Turbine Gas Bookout Offset 0 (5,977,216) (5,977,216) 0 (3,854,109) (3,854,109) 0 (2,123,107) (2,123,107)
1 557730 Other Power Exp - Intracompany Thermal Gas 0 30,925,315 30,925,315 0 19,940,643 19,940,643 0 10,984,672 10,984,672
TOTAL ACCOUNT 557 22,958,908 40,793,719 63,752,627 4,545,741 26,303,790 30,849,531 18,413,167 14,489,929 32,903,096
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION OF CUSTOMER ASSISTANCE EXPENSES E-908-12E
For Twelve Months Ended March 31, 2024
,Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 822,736 257,190 1,079,926 734,225 167,127 901,352 88,511 90,063 178,574
99 908600 Public Purpose Tariff Rider Expense Offset 32,210,876 0 32,210,876 26,473,782 0 26,473,782 5,737,094 0 5,737,094
99 908610 Limited Income Tax Refund Program 161,528 0 161,528 161,528 0 161,528 0 0 0
99 908690 Unbilled Public Purpose Tariff Amortization 320,181 0 320,181 403,775 0 403,775 (83,594) 0 (83,594)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 908 33,515,321 257,190 33,772,511 27,773,310 167,127 27,940,437 5,742,011 90,063 5,832,074
ALLOCATION RATIOS:
E-ALL 2 Number of Customers 100.000% 64.982% 35.018%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC INTEREST DEDUCTION FOR FIT E-INT-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Debt
1 Capital Structure - Debt Ratio 55.69% 55.69%
2 Cost of Debt 5.201% 5.207%
Total Weighted Cost 2.896% 2.900%
E-APL Net Rate Base 3,349,629,974 2,251,425,415 1,098,204,559
Interest Deduction for FIT Calculation 97,049,212 65,201,280 31,847,932
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC FEDERAL INCOME TAXES E-FIT-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
E-OPS Operating Revenue 1,307,557,056 868,950,558 438,606,498
E-OPS Less: Operating & Maintenance Expense 835,924,721 538,370,118 297,554,603
E-OPS Less: Book Deprec/Amort and Reg Amortizations 179,354,033 123,165,306 56,188,727
E-OTX Less: Taxes Other than FIT 80,924,142 67,265,472 13,658,670
Net Operating Income Before FIT 211,354,160 140,149,662 71,204,498
E-INT Less: Interest Expense 97,049,212 65,201,280 31,847,932
E-OTX Less: ID ITC Deferred &Amortization (26,459) 0 (26,459)
E-SCM Plus: Schedule M Adjustments (95,337,339) (72,829,064) (22,508,275)
Taxable Net Operating Income 18,941,150 2,119,318 16,821,832
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 3,977,642 445,057 3,532,585
1 Production Tax Credit 0 0 0
1 Investment Tax Credit 0 0 0
Total Net Federal Income Tax 3,977,642 445,057 3,532,585
E-DTE Deferred FIT 11,520,438 10,152,554 1,367,884
E-DTE Customer Tax Credit Amortization (27,367,236) (19,278,642) (8,088,594)
1 411400 Amortized Investment Tax Credit (547,268) (352,878) (194,390)
Total Net FIT/Deferred FIT (12,416,424) (9,033,909) (3,382,515)
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
* Deferred taxes are in Deferred FIT balance
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
997000 Book Depreciation & Amortization 84,056,600 117,539,456 201,596,056 58,360,367 78,462,644 136,823,011 25,696,233 39,076,812 64,773,045
12 997001 Contributions In Aid of Construction 0 9,268,624 9,268,624 0 6,193,295 6,193,295 0 3,075,329 3,075,329
12 997002 Injuries and Damages 0 291,462 291,462 0 194,755 194,755 0 96,707 96,707
99 997004 Boulder Park Write Off (112,280) 0 (112,280) 0 0 0 (112,280) 0 (112,280)
12 997005 FAS106 Current Retiree Medical Accrual 0 (1,616,682) (1,616,682) 0 (1,080,267) (1,080,267) 0 (536,415) (536,415)
99 997007 Idaho PCA 17,184,013 0 17,184,013 0 0 0 17,184,013 0 17,184,013
12 997009 Rathdrum Turbine Lease 0 0 0 0 0 0 0 0 0
12 997016 Redemption Expense Amortization 0 317,159 317,159 0 211,926 211,926 0 105,233 105,233
99 997018 DSM Tariff Rider (18,404,329) 0 (18,404,329) (13,388,991) 0 (13,388,991) (5,015,338) 0 (5,015,338)
12 997020 FAS87 Current Pension Accrual 0 (1,363,973) (1,363,973) 0 (911,407) (911,407) 0 (452,566) (452,566)
12 997027 Uncollectibles 4,337,887 (3,091,476) 1,246,411 2,738,958 (2,065,724) 673,234 1,598,929 (1,025,752) 573,177
99 997031 Decoupling Mechanism (14,272,305) 0 (14,272,305) (11,141,245) 0 (11,141,245) (3,131,060) 0 (3,131,060)
12 997032 Interest Rate Swaps 0 7,435,874 7,435,874 0 4,968,651 4,968,651 0 2,467,223 2,467,223
99 997033 BPA Residential Exchange 196,267 0 196,267 119,903 0 119,903 76,364 0 76,364
99 997034 Montana Hydro Settlement (1,609,813) (24,450,400) (26,060,213) (1,036,720) (16,798,158) (17,834,878) (573,093) (7,652,242) (8,225,335)
99 997035 Leases 0 47,034 47,034 0 32,314 32,314 0 14,720 14,720
99 997043 Washington Deferred Power Costs 5,237,394 0 5,237,394 5,237,394 0 5,237,394 0 0 0
12 997044 Non-Monetary Power Costs 0 (7,302) (7,302) 0 (4,879) (4,879) 0 (2,423) (2,423)
12 997045 Section 199 Manufacturing Deduction 0 0 0 0 0 0 0 0 0
99 997046 Nez Perce Settlement (16,820) 0 (16,820) (22,008) 0 (22,008) 5,188 0 5,188
12 997048 AFUDC 0 (2,619,298) (2,619,298) 0 (1,750,215) (1,750,215) 0 (869,083) (869,083)
12 997049 Tax Depreciation 0 (178,337,460) (178,337,460) 0 (119,165,091) (119,165,091) 0 (59,172,369) (59,172,369)
99 997058 Colstrip Community Fund 750,000 0 750,000 750,000 0 750,000 0 0 0
12 997061 CDA Fund Settlement 0 0 0 0 0 0 0 0 0
12 997063 CDA Lake Settlement 0 884,086 884,086 0 590,746 590,746 0 293,340 293,340
99 997065 Amortization - Unbilled Revenue Add-Ins 1,272,474 0 1,272,474 906,280 0 906,280 366,194 0 366,194
12 997072 CDA Fund Settlement-Prepayment 0 0 0 0 0 0 0 0 0
12 997080 Book Transportation Depreciation 0 4,021,190 4,021,190 0 2,686,959 2,686,959 0 1,334,231 1,334,231
12 997081 Deferred Compensation 0 (95,805) (95,805) 0 (64,017) (64,017) 0 (31,788) (31,788)
4 997082 Meal Disallowances 0 685,596 685,596 0 471,025 471,025 0 214,571 214,571
12 997083 Paid Time Off 0 832,085 832,085 0 555,999 555,999 0 276,086 276,086
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997088 Deferred O&M Colstrip & CS2 (492,148) 0 (492,148) 0 0 0 (492,148) 0 (492,148)
99 997095 WA REC Deferral (651,678) 0 (651,678) (651,678) 0 (651,678) 0 0 0
12 997096 CDA Settlement Costs 0 32,719 32,719 0 21,863 21,863 0 10,856 10,856
99 997098 Provision for Rate Refund (127,601) 0 (127,601) (127,601) 0 (127,601) 0 0 0
12 997099 Kettle Falls Diesel Leak 0 (15,000) (15,000) 0 (10,023) (10,023) 0 (4,977) (4,977)
99 997100 WA REC Amort 0 0 0 0 0 0 0 0 0
12 997101 Repairs 481 (a) 0 (70,154,741) (70,154,741) 0 (46,877,398) (46,877,398) 0 (23,277,343) (23,277,343)
99 997102 Amort Idaho Earnings Test (254229) (200,366) 0 (200,366) 0 0 0 (200,366) 0 (200,366)
99 997107 MDM System 3,787,130 0 3,787,130 3,787,130 0 3,787,130 0 0 0
99 997109 Tax Reform Amortization (38,765) 0 (38,765) 0 0 0 (38,765) 0 (38,765)
99 997110 FISERVE 77,798 268,189 345,987 0 179,204 179,204 77,798 88,985 166,783
12 997111 Capitalized Transportation 0 (104,426) (104,426) 0 (69,777) (69,777) 0 (34,649) (34,649)
12 997114 AFUDC Debt CW IP 0 131,508 131,508 0 87,874 87,874 0 43,634 43,634
99 997115 AFUDC Equity DFIT Deferral 0 0 0 0 0 0 0 0 0
99 997117 Colstrip Plant Adjustment (4,101,732) 0 (4,101,732) (2,603,311) 0 (2,603,311) (1,498,421) 0 (1,498,421)
Page 1 of 2 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC SCHEDULE M ADJUSTMENTS E-SCM-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ***************** SYSTEM ***************** *************** WASHINGTON ************* ***************** IDAHO ******************
Ref/Basis Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
99 997119 AFUDC Tax CPI 0 4,269,972 4,269,972 0 2,853,195 2,853,195 0 1,416,777 1,416,777
99 997120 Transportation Tax Disallowance 0 119,536 119,536 0 79,874 79,874 0 39,662 39,662
99 997122 Regulatory Fees (1,255,083) 0 (1,255,083) (1,255,083) 0 (1,255,083) 0 0 0
99 997123 EIM Deferred O&M 203,910 0 203,910 0 0 0 203,910 0 203,910
99 997125 COVID-19 (2,291,404) 0 (2,291,404) (1,880,203) 0 (1,880,203) (411,201) 0 (411,201)
99 997126 Prepaid Expenses 0 (255,166) (255,166) 0 (170,502) (170,502) 0 (84,664) (84,664)
99 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
99 997128 Meters Expensed 0 (357,468) (357,468) 0 (238,860) (238,860) 0 (118,608) (118,608)
99 997129 Mixed Service Costs (IDD#5) 0 (27,700,000) (27,700,000) 0 (18,509,140) (18,509,140) 0 (9,190,860) (9,190,860)
99 997130 Wild Fire Resiliency Deferral (2,504,234) 0 (2,504,234) (1,468,816) 0 (1,468,816) (1,035,418) 0 (1,035,418)
99 997132 Battery Storage Deferral 0 0 0 0 0 0 0 0 0
99 997134 WA Revenue Deferral EIM Benefits (990,053) 0 (990,053) (990,053) 0 (990,053) 0 0 0
99 997135 CS2 Deferred Insurance Proceeds 0 0 0 0 0 0 0 0 0
99 997136 Accum Provision for Rate Refund-EIM 0 0 0 0 0 0 0 0 0
99 997137 CEIP (1,457,461) 0 (1,457,461) (1,457,461) 0 (1,457,461) 0 0 0
99 997138 Intervenor Funding 72,160 0 72,160 72,160 0 72,160 0 0 0
99 997139 Pension Settlement 0 457,917 457,917 0 305,980 305,980 0 151,937 151,937
99 997140 Insurance Balancing (2,858,500) 0 (2,858,500) (1,903,715) 0 (1,903,715) (954,785) 0 (954,785)
99 997141 CCA (1,830,584) 0 (1,830,584) 0 0 0 (1,830,584) 0 (1,830,584)
99 997143 Depreciation Rate Deferral 111,222 0 111,222 166,573 0 166,573 (55,351) 0 (55,351)
997145 Sec 174 Research Costs 0 4,157,752 4,157,752 0 2,778,210 2,778,210 0 1,379,542 1,379,542
TOTAL SCHEDULE M ADJUSTMENTS 64,071,699 (159,409,038) (95,337,339) 34,211,880 (107,040,944) (72,829,064) 29,859,819 (52,368,094) (22,508,275)
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.820% 33.180%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEFERRED INCOME TAX EXPENSES E-DTE-12E
For Twelve Months Ended March 31, 2024
,Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
.ef/Bas Acct No Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
12 410100 Deferred Federal Income Tax Expense - Allocated 0 19,474,967 19,474,967 0 13,013,173 13,013,173 0 6,461,794 6,461,794
99 410100 Deferred Federal Income Tax Expense - Washingtc 6,197,359 0 6,197,359 6,197,359 0 6,197,359 0 0 0
99 410100 Deferred Federal Income Tax Expense - Idaho 182,100 0 182,100 0 0 0 182,100 0 182,100
410100 Total 6,015,259 19,474,967 25,490,226 6,197,359 13,013,173 19,210,532 (182,100) 6,461,794 6,279,694
12 411100 Deferred Federal Income Tax Expense - Allocated 0 (15,271,615) (15,271,615) 0 (10,204,493) (10,204,493) 0 (5,067,122) (5,067,122)
99 411100 Deferred Federal Income Tax Expense - Washingtc (1,116,528) 0 (1,116,528) (1,116,528) 0 (1,116,528) 0 0 0
99 411100 Deferred Federal Income Tax Expense - Idaho 1,063,249 0 1,063,249 0 0 0 1,063,249 0 1,063,249
411100 Total (2,179,777) (15,271,615) (17,451,392) (1,116,528) (10,204,493) (11,321,021) (1,063,249) (5,067,122) (6,130,371)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0 0 0 0 0 0 0
99 410193 Deferred Federal Income Tax Expense - Washingtc 2,263,043 0 2,263,043 2,263,043 0 2,263,043 0 0 0
99 410193 Deferred Federal Income Tax Expense - Idaho 1,218,561 0 1,218,561 0 0 0 1,218,561 0 1,218,561
410193 Total 3,481,604 0 3,481,604 2,263,043 0 2,263,043 1,218,561 0 1,218,561
Total Deferred Federal Income Tax Expense 7,317,086 4,203,352 11,520,438 7,343,874 2,808,680 10,152,554 26,788 1,394,672 1,367,884
99 411193 Customer Tax Credit Amortization - Washington (19,278,642) 0 (19,278,642) (19,278,642) 0 (19,278,642) 0 0 0
99 411193 Customer Tax Credit Amortization - Idaho 8,088,594 0 8,088,594 0 0 0 8,088,594 0 8,088,594
411193 Total 27,367,236 0 27,367,236 19,278,642 0 19,278,642 8,088,594 0 8,088,594
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.820% 33.180%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC TAXES OTHER THAN FIT E-OTX-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** ************ IDAHO **************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PRODUCTION & TRANSMISSION
1 408130 State Excise Tax 0 66,824 66,824 0 43,088 43,088 0 23,736 23,736
1 408140 State Kwh Generation Tax 0 1,340,188 1,340,188 0 864,153 864,153 0 476,035 476,035
1 408150 R&P Property Tax--Production 0 12,142,030 12,142,030 0 7,829,181 7,829,181 0 4,312,849 4,312,849
1 408180 R&P Property Tax--Transmission 0 4,075,402 4,075,402 0 2,627,819 2,627,819 0 1,447,583 1,447,583
1 409100 State Income Tax--Montana & Oregon 0 20,173 20,173 0 13,008 13,008 0 7,165 7,165
TOTAL PRODUCTION & TRANSMISSION 0 17,644,617 17,644,617 0 11,377,249 11,377,249 0 6,267,368 6,267,368
DISTRIBUTION
99 408110 State Excise Tax 24,839,626 0 24,839,626 24,839,563 0 24,839,563 63 0 63
99 408120 Municipal Occupation & License Tax 25,181,289 0 25,181 ,289 21,194,037 0 21,194,037 3,987,252 0 3,987,252
99 408160 Miscellaneous State or Local Tax--WA & ID 178 0 178 0 0 0 178 0 178
99 408170 R&P Property Tax--Distribution 7,107,951 0 7,107,951 5,571,435 0 5,571,435 1,536,516 0 1,536,516
99 409100 State Income Tax--Idaho 51 0 51 0 0 0 51 0 51
99 411410 State Income Tax--Idaho ITC Deferred 52 0 52 0 0 0 52 0 52
99 411420 State Income Tax--Idaho ITC Amortization 26,511 0 26,511) 0 0 0 26,511 0 26,511
TOTAL DISTRIBUTION 57,102,636 0 57,102,636 51,605,035 0 51,605,035 5,497,601 0 5,497,601
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 1 ,139,311 5,037,578 6,176,889 822,221 3,460,967 4,283,188 317,090 1,576,611 1,893,701
TOTAL A&G 1 ,139,311 5,037,578 6,176,889 8221221 3,460,967 4,283,188 317,090 1,576,611 1,893,701
TOTAL TAXES OTHER THAN FIT 58,241,947 22,682,195 80,924,142 52,427,256 14,838,216 67,265,472 5,814,691 7,843,979 13,658,670
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
PLANT IN SERVICE
INTANGIBLE PLANT:
1 182324 CDA Lake CDR Fund - Allocated 0 7,100,000 7,100,000 0 4,578,080 4,578,080 0 2,521 ,920 2,521,920
1 182325 CDA Lake IPA Fund 0 2,000,000 2,000,000 0 1,289,600 1,289,600 0 710,400 710,400
1 182333 CDA Settlement Costs 0 974,766 974,766 0 628,529 628,529 0 346,237 346,237
1 182381 CDA Settlement Past Storage 0 26,338,384 26,338,384 0 16,982,990 16,982,990 0 9,355,394 9,355,394
1 302000 Franchises & Consents 2,829,867 44,049,218 46,879,085 2,829,867 28,402,936 31,232,803 0 15,646,282 15,646,282
1,4 303000 Misc Intangible Plant- (C-IPL) 319,716 16,430,442 16,750,158 319,716 10,782,160 11,101,876 0 5,648,282 5,648,282
4 303100 Misc Intangible Plant-Mainframe Software (C-IPL) 5,925,324 104,817,928 110,743,252 5,925,324 72,013,061 77,938,385 0 32,804,867 32,804,867
4 3031 OX Misc Intangible Plant-Term On-Premise Software (C-IPL) 0 33,494,358 33,494,358 0 23,011,629 23,011,629 0 10,482,729 10,482,729
4 303110 Misc Intangible Plant-PC Software (C-IPL) 0 7,813,329 7,813,329 0 5,367,991 5,367,991 0 2,445,338 2,445,338
4 303115 Misc Intangible Plant-PC Software (C-IPL) 0 70,157,241 70,157,241 0 48,200,129 48,200,129 0 21,957,112 21,957,112
4 303120 Misc Intangible Plant-Software 12.5 YR (C-IPL) 0 20,864,744 20,864,744 0 14,334,705 14,334,705 0 6,530,039 6,530,039
4 303121 Misc Intangible Plant-AMI Software 3,755,446 59,497 3,814,943 3,755,446 40,876 3,796,322 0 18,621 18,621
4 30313X Misc Intangible Plant-Term SAAS Software (C-IPL) 0 16,516,431 16,516,431 0 11,347,284 11,347,284 0 5,169,147 5,169,147
TOTAL INTANGIBLE PLANT 12,830,353 350,616,338 363,446,691 12,830,353 236,979,970 249,810,323 0 113,636,368 113,636,368
STEAM PRODUCTION PLANT:
1 310XXX Land & Land Rights 0 3,857,582 3,857,582 0 2,487,369 2,487,369 0 1,370,213 1,370,213
1 311XXX Structures & Improvements 111,938,150 28,874,296 140,812,446 73,134,839 18,618,146 91,752,985 38,803,311 10,256,150 49,059,461
1 312000 Boiler Plant 146,547,723 75,201,096 221,748,819 93,260,534 48,489,667 141,750,201 53,287,189 26,711,429 79,998,618
1 313000 Generators 314,904 0 314,904 202,605 0 202,605 112,299 0 112,299
1 314000 Turbogenerator Units 39,718,185 18,659,818 58,378,003 25,961,434 12,031,851 37,993,285 13,756,751 6,627,967 20,384,718
1 315000 Accessory Electric Equipment 18,355,203 12,501,086 30,856,289 11,990,919 8,060,700 20,051,619 6,364,284 4,440,386 10,804,670
1 316000 Miscellaneous Power Plant Equipment 14,972,464 2,804,155 17,776,619 9,782,415 1,808,119 11,590,534 5,190,049 996,036 6,186,085
TOTAL STEAM PRODUCTION PLANT 331,846,629 141,898,033 473,744,662 214,332,746 91,495,852 305,828,598 117,513,883 50,402,181 167,916,064
HYDRAULIC PRODUCTION PLANT:
1 330XXX Land & Land Rights 0 68,410,838 68,410,838 0 44,111,308 44,111,308 0 24,299,530 24,299,530
1 331 XXX Structures & Improvements 0 117,551,215 117,551,215 0 75,797,023 75,797,023 0 41,754,192 41,754,192
1 332XXX Reservoirs, Dams, & Waterways 0 266,336,456 266,336,456 0 171,733,747 171,733,747 0 94,602,709 94,602,709
1 333000 Waterwheels, Turbines, & Generators 0 236,057,903 236,057,903 0 152,210,136 152,210,136 0 83,847,767 83,847,767
1 334000 Accessory Electric Equipment 0 86,500,112 86,500,112 0 55,775,272 55,775,272 0 30,724,840 30,724,840
1 335XXX Miscellaneous Power Plant Equipment 0 14,382,185 14,382,185 0 9,273,633 9,273,633 0 5,108,552 5,108,552
1 336000 Roads, Railroads, & Bridges 0 3,888,193 3,888,193 0 2,507,107 2,507,107 0 1,381 ,086 1,381,086
TOTAL HYDRAULIC PRODUCTION PLANT 0 793,126,902 793,126,902 0 511 ,408,226 511,408,226 0 281,718,676 281,718,676
OTHER PRODUCTION PLANT:
1 340200 Land & Land Rights 0 905,168 905,168 0 583,652 583,652 0 321 ,516 321,516
1 341000 Structures & Improvements 0 17,627,909 17,627,909 0 11,366,476 11,366,476 0 6,261 ,433 6,261,433
1 342000 Fuel Holders, Producers, & Accessories 0 21,071,201 21,071,201 0 13,586,710 13,586,710 0 7,484,491 7,484,491
1 343000 Prime Movers 0 21,429,792 21,429,792 0 13,817,930 13,817,930 0 7,611 ,862 7,611,862
1 344000 Generators 0 240,182,150 240,182,150 0 154,869,450 154,869,450 0 85,312,700 85,312,700
1 344010 Generators - Solar 0 172,151 172,151 0 111,003 111,003 0 61 ,148 61,148
1 345000 Accessory Electric Equipment 0 26,573,117 26,573,117 0 17,134,346 17,134,346 0 9,438,771 9,438,771
1 345010 Accessory Electric Equipment - Solar 0 33,209 33,209 0 21,413 21,413 0 11 ,796 11,796
1 346000 Miscellaneous Power Plant Equipment 0 1,626,745 1,626,745 0 1,048,925 1,048,925 0 577,820 577,820
TOTAL OTHER PRODUCTION PLANT 0 329,621,442 329,621,442 0 212,539,905 212,539,905 0 117,081 ,537 117,081,537
TOTAL PRODUCTION PLANT 331,846,629 1,264,646,377 1,596,493,006 214,332,746 815,443,983 1 ,029,776,729 117,513,883 449,202,394 566,716,277
Page 1 of 3 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
TRANSMISSION PLANT:
1 350XXX Land & Land Rights 628,358 29,381,841 30,010,199 410,632 18,945,411 19,356,043 217,726 10,436,430 10,654,156
1 351XXX Energy Storage Eq/Computer Software 0 0 0 0 0 0 0 0 0
1 352XXX Structures & Improvements 17,081 37,356,962 37,374,043 11 ,007 24,087,769 24,098,776 6,074 13,269,193 13,275,267
1 353XXX Station Equipment 12,907,785 384,182,975 397,090,760 8,436,605 247,721,182 256,157,787 4,471 ,180 136,461,793 140,932,973
1 354000 Towers & Fixtures 15,999,229 1,142,818 17,142,047 10,456,263 736,889 11,193,152 5,542,966 405,929 5,948,895
1 355000 Poles & Fixtures 5,418 382,473,989 382,479,407 3,541 246,619,228 246,622,769 1,877 135,854,761 135,856,638
1 356000 Overhead Conductors & Devices 12,540,021 178,506,858 191,046,879 8,194,750 115,101,222 123,295,972 4,345,271 63,405,636 67,750,907
1 357000 Underground Conduit 0 3,258,772 3,258,772 0 2,101,256 2,101,256 0 1,157,516 1,157,516
1 358000 Underground Conductors & Devices 0 6,736,309 6,736,309 0 4,343,572 4,343,572 0 2,392,737 2,392,737
1 359000 Roads & Trails 78,834 2,529,304 2,608,138 51 ,518 1,630,895 1,682,413 27,316 898,409 925,725
TOTAL TRANSMISSION PLANT 42,176,726 1,025,569,828 1,067,746,554 27,564,316 661,287,424 688,851,740 14,612,410 364,282,404 378,894,814
DISTRIBUTION PLANT:
99 360200 Land & Land Rights 11,893,560 0 11,893,560 10,364,365 0 10,364,365 1,529,195 0 1,529,195
99 360400 Land Easements 4,167,116 0 4,167,116 1,410,189 0 1,410,189 2,756,927 0 2,756,927
99 360500 Land Ease Perpetual 367,850 0 367,850 0 0 0 367,850 0 367,850
99 361000 Structures & Improvements 31,077,137 0 31,077,137 23,359,119 0 23,359,119 7,718,018 0 7,718,018
3 362000 Station Equipment 172,780,395 3,297,246 176,077,641 115,789,670 2,294,784 118,084,454 56,990,725 1,002,462 57,993,187
99 363000 Energy Storage Equipment 0 0 0 0 0 0 0 0 0
99 364000 Poles, Towers, & Fixtures 594,080,818 0 594,080,818 393,697,877 0 393,697,877 200,382,941 0 200,382,941
99 365000 Overhead Conductors & Devices 371,419,698 0 371,419,698 233,462,544 0 233,462,544 137,957,154 0 137,957,154
99 366000 Underground Conduit 178,649,331 0 178,649,331 119,027,489 0 119,027,489 59,621,842 0 59,621,842
99 367000 Underground Conductors & Devices 296,292,256 0 296,292,256 196,557,156 0 196,557,156 99,735,100 0 99,735,100
99 368000 Line Transformers 364,126,789 0 364,126,789 255,514,859 0 255,514,859 108,611,930 0 108,611,930
99 369XXX Services 228,645,162 0 228,645,162 147,618,053 0 147,618,053 81,027,109 0 81,027,109
99 371 XXX Installations on Customers' Premises 12,061,029 0 12,061,029 12,061,029 0 12,061,029 0 0 0
99 370XXX Meters 87,866,053 0 87,866,053 63,085,106 0 63,085,106 24,780,947 0 24,780,947
99 373XXX Street Light & Signal Systems 85,487,686 0 85,487,686 56,328,118 0 56,328,118 29,159,568 0 29,159,568
TOTAL DISTRIBUTION PLANT 27438,914,880 3,297,246 2,442,212,126 1,628,275,574 2,294,784 1 ,630,570,358 810,639,306 1 ,002,462 811,641,768
GENERAL PLANT: (From Report C-GPL)
4 389XXX Land & Land Rights 1,515,952 10,063,024 11,578,976 811,230 6,913,599 7,724,829 704,722 3,149,425 3,854,147
4 390XXX Structures & Improvements 27,997,727 113,075,310 141,073,037 18,172,430 77,686,130 95,858,560 9,825,297 35,389,180 45,214,477
4 391XXX Office Furniture & Equipment 2,376,627 45,453,679 47,830,306 2,361,091 31,228,041 33,589,132 15,536 14,225,638 14,241,174
4 392XXX Transportation Equipment 40,074,721 33,218,053 73,292,774 27,040,636 22,821,799 49,862,435 13,034,085 10,396,254 23,430,339
4 393000 Stores Equipment 891,615 4,352,663 5,244,278 706,363 2,990,410 3,696,773 185,252 1,362,253 1,547,505
4 394000 Tools, Shop & Garage Equipment 3,239,094 19,347,790 22,586,884 1,876,208 13,292,512 15,168,720 1,362,886 6,055,278 7,418,164
4 394100 Electric Charging Stations 0 116,787 116,787 0 80,236 80,236 0 36,551 36,551
4 395XXX Laboratory Equipment 401,077 3,727,864 4,128,941 398,866 2,561,154 2,960,020 2,211 1,166,710 1,168,921
4 396XXX Power Operated Equipment 20,405,116 5,780,641 26,185,757 12,500,353 3,971,474 16,471,827 7,904,763 1,809,167 9,713,930
4 397XXX Communications Equipment 29,447,056 111,648,544 141,095,600 22,823,418 76,705,899 99,529,317 6,623,638 34,942,645 41,566,283
4 398000 Miscellaneous Equipment 10,423 862,060 872,483 0 592,261 592,261 10,423 269,799 280,222
TOTAL GENERAL PLANT 126,359,408 347,646,415 474,005,823 86,690,595 238,843,515 325,534,110 39,668,813 108,802,900 148,471,713
TOTAL PLANT IN SERVICE 2,952,127,996 2,991,776,204 5,943,904,200 1,969,693,584 1 ,954,849,676 3,924,543,260 982,434,412 1,036,926,528 2,019,360,940
Page 2 of 3 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC UTILITY PLANT E-PLT-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis *********************SYSTEM ***************** *********** *****WASHINGTON ************** **********************IDAHO *****************
Ref/Basis Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
ACCUMULATED DEPRECIATION
E-ADEP Steam Production Plant (301,087,186) (78,409,073) (379,496,259) (199,956,753) (50,558,170) (250,514,923) (101,130,433) (27,850,903) (128,981,336)
E-ADEP Hydro Production Plant 0 (207,722,405) (207,722,405) 0 (133,939,407) (133,939,407) 0 (73,782,998) (73,782,998)
E-ADEP Other Production Plant 0 (182,488,814) (182,488,814) 0 (117,668,787) (117,668,787) 0 (64,820,027) (64,820,027)
E-ADEP Transmission Plant (28,283,882) (262,882,877) (291,166,759) (17,366,142) (169,506,879) (186,873,021) (10,917,740) (93,375,998) (104,293,738)
E-ADEP Distribution Plant (801,647,810) (595,257) (802,243,067) (501,830,812) (414,281) (502,245,093) (299,816,998) (180,976) (299,997,974)
E-ADEP General Plant 51,613,205 114,809,191 166,422,396 34,427,314 78,877,358 113,304,672 17,185,891 35,931,833 53,117,724
TOTAL ACCUMULATED DEPRECIATION 1,182,632,083 846,907,617 2,029,539,700 753,581,021 550,964,882 1 ,304,545,903 429,051,062 295,942,735 724,993,797
ACCUMULATED AMORTIZATION
E-AAMT Prod uction/Transmission-Franchises/Misc Intangibles 0 (19,947,526) (19,947,526) 0 (12,862,165) (12,862,165) 0 (7,085,361) (7,085,361)
E-AAMT Distribution-Franchises/Misc Intangibles (604,967) 0 (604,967) (604,967) 0 (604,967) 0 0 0
E-AAMT General Plant - 303000 0 (4,093,205) (4,093,205) 0 (2,806,943) (2,806,943) 0 (1 ,286,262) (1,286,262)
E-AAMT Miscellaneous IT Intangible Plant -3031XX (5,680,518) (142,697,694) (148,378,212) (5,680,518) (98,037,597) (103,718,115) 0 (44,660,097) (44,660,097)
E-AAMT General Plant - 390200, 396200 0 1,685,172 1,685,172 0 1,157,764 1,157,764 0 527,408 527,408
TOTAL ACCUMULATED AMORTIZATION 6,285,485 168,423,597 174,709,082 6,285,485 114,864,469 121,149,954 0 531559,128 53,559,128
TOTAL ACCUMULATED DEPR/AMORT (1,188,917,568) (1,015,331,214) (2,204,248,782) (759,866,506) (665,829,351) (1 ,425,695,857) (429,051,062) (349,501,863) (778,552,925)
NET ELECTRIC UTILITY PLANT before ADFIT 1,763,210,428 1,976,444,990 3,739,655,418 1,209,827,078 1 ,289,020,325 2,498,847,403 553,383,350 687,424,665 1,240,808,015
ACCUMULATED DFIT
12 ADFIT - FAS 109 Electric Plant (182310, 283170) 0 0 0 0 0 0 0 0 0
1 ADFIT - Colstrip PCB (283200) 0 0 0 0 0 0 0 0 0
12 ADFIT - Electric Plant In Service (282900) 0 (544,489,337) (544,489,337) 0 (363,827,775) (363,827,775) 0 (180,661,562) (180,661,562)
4 ADFIT - Common Plant (282900 from C-DTX) 0 (45,589,309) (45,589,309) 0 (31,321,223) (31,321,223) 0 (14,268,086) (14,268,086)
4 ADFIT - Plant AFUDC Equity (282919 from C-DTX) 0 (5,009,208) (5,009,208) 0 (3,441,476) (3,441,476) 0 (1 ,567,732) (1,567,732)
4 ADFIT - Common Plant (283750 from C-DTX) 0 23,018 23,018 0 15,814 15,814 0 7,204 7,204
1 ADFIT - Lake CDA CDR Fund - Allocated (283324) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA IPA Fund Deposit (283325) 0 0 0 0 0 0 0 0 0
1 ADFIT - CDA Lake Settlement - Allocated (283382) 0 (5,531,061) (5,531,061) 0 (3,566,428) (3,566,428) 0 (1 ,964,633) (1,964,633)
1 ADFIT - CDA Settlement Costs (283333) 0 (204,701) (204,701) 0 (131,991) (131,991) 0 (72,710) (72,710)
12 ADFIT - Electric portion of Bond Redemptions (283850) 0 933,931 933,931 0 624,053 624,053 0 309,878 309,878
TOTAL ACCUMULATED DFIT 0 601,734,529 601,734,529 0 402,897,132 402,897,132 0 198,837,397 198,837,397
NET ELECTRIC UTILITY PLANT 1,763,210,428 1,374,710,461 3,137,920,889 1 1,209,827,078 886,123,193 2,095,950,271 553,383,350 488,587,268 1,041,970,618
ALLOCATION RATIOS:
E-ALL 1 Production/Transmission Ratio 100.000% 64.480% 35.520%
E-ALL 3 Direct Distribution Operating Expense 100.000% 69.597% 30.403%
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31 .297%
E-ALL 12 Net Electric Plant (before ADFIT) 100.000% 66.820% 33.180%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ADJUSTMENTS TO NET PLANT E-APL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ************* SYSTEM ***************** *********** WASHINGTON ************** *************** IDAHO **************
Ref/Basis Description Accounts Direct Allocated Total Direct Allocated Total Direct Allocated Total
E-PLT NET ELECTRIC PLANT IN SERVICE 1,763,210,428 1,374,710,461 3,137,920,889 ########### 886,123,193 2,095,950,271 553,383,350 488,587,268 ###########
OTHER ADJUSTMENTS
4 Regulatory Asset - AFUDC (182332) 8,165,008 44,304,933 52,469,941 6,171,524 30,438,818 36,610,342 1,993,484 13,866,115 15,859,599
4 Accumulated Amortization - AFUDC (182318) (1,636,460) (7,564,600) (9,201,060) (1,233,282) (5,197,107) (6,430,389) (403,178) (2,367,493) (2,770,671)
99 Colstrip 3 AFUDC Reallocation 0 0 0 0 0 0 0 0 0
99 Colstrip Common AFUDC (186100) 0 0 0 0 0 0 0 0 0
99 Colstrip Disallowed AFUDC (111100) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Plant (101030) 0 0 0 0 0 0 0 0 0
99 Kettle Falls Disallowed Accumulated Depr (108030) 0 0 0 0 0 0 0 0 0
99 ADFIT - Kettle Falls Disallowed (190420) 0 0 0 0 0 0 0 0 0
99 Boulder Park Disallowed Plant (101050) (2,600,000) 0 (2,600,000) 0 0 0 (2,600,000) 0 (2,600,000)
99 Boulder Park Disallowed Accumulated Depr (108050) 2,356,726 0 2,356,726 0 0 0 2,356,726 0 2,356,726
99 ADFIT - Boulder Park Disallowed (190040) 51 ,088 0 51,088 0 0 0 51,088 0 51,088
99 Investment in WNP3 Exchange Power (124900, 124930 0 0 0 0 0 0 0 0 0
99 ADFIT - WNP3 Exchange Power (283120) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - WA (182382) 0 0 0 0 0 0 0 0 0
99 AMI Existing Meters/ERTs Deferred A/D (108121) 0 0 0 0 0 0 0 0 0
99 CDA Lake Settlement - ID (186382) 0 0 0 0 0 0 0 0 0
99 Regulatory Asset-Deferred Pre-AMI Meters/ERTs (1823: 14,184,063 0 14,184,063 14,184,063 0 14,184,063 0 0 0
99 Regulatory Asset-Deferred AMI Costs (182337) 21,478,078 0 21 ,478,078 21,478,078 0 21,478,078 0 0 0
99 ADFIT-Deferred AMI Costs (283436) (7,489,049) 0 (7,489,049) (7,489,049) 0 (7,489,049) 0 0 0
99 Spokane River Relicensing (182322) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River Relicensing (283322) 0 0 0 0 0 0 0 0 0
99 Spokane River PM&Es (182323) 0 0 0 0 0 0 0 0 0
99 ADFIT - Spokane River PM&Es (283323) 0 0 0 0 0 0 0 0 0
99 Montana Riverbed Settlement (186360) 0 0 0 0 0 0 0 0 0
99 ADFIT - Montana Riverbed Settlement (283365) 0 0 0 0 0 0 0 0 0
99 Lancaster Generation (182312) 0 0 0 0 0 0 0 0 0
99 ADFIT - Lancaster Generation (283312) 0 0 0 0 0 0 0 0 0
99 Weatherization Loans - Sandpoint (124350) 0 0 0 0 0 0 0 0 0
4 Customer Advances (252000) (4,705,979) 0 (4,705,979) (1,358,303) 0 (1,358,303) (3,347,676) 0 (3,347,676)
2 Rate Base - Regulatory Liability-Non-plant Excess 0 0 0 0 0 0 0 0 0
99 Regulatory Liability-Customer Tax Credit (254393) (10,216,134) 0 (10,216,134) (9,734,012) 0 (9,734,012) (482,122) 0 (482,122)
99 ADFIT-Customer Tax Credit (190393) 2,145,388 0 2,145,388 2,044,143 0 2,044,143 101,245 0 101,245
99 Colstrip-Plant Adjustment (101027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment Accum. Amort. (108027) (6,332,243) 0 (6,332,243) (3,568,205) 0 (3,568,205) (2,764,038) 0 (2,764,038)
99 Colstrip-Regulatory Asset (182327) 20,884,258 0 20,884,258 12,181,094 0 12,181,094 8,703,164 0 8,703,164
99 Colstrip-Regulatory Liability (254027) 0 0 0 0 0 0 0 0 0
99 Colstrip-Plant Adjustment ADFIT (190027) (70,954) 0 (70,954) 247,073 0 247,073 (318,027) 0 (318,027)
99 Colstrip Reg Asset ADFIT (283376) (3,029,613) 0 (3,029,613) (2,100,423) 0 (2,100,423) (929,190) 0 (929,190)
99 Colstrip ARO (317000P) 17,139,710 0 17,139,710 11,200,804 0 11,200,804 5,938,906 0 5,938,906
99 Colstrip ARO A/D (317000A) (9,129,911) 0 (9,129,911) (6,540,545) 0 (6,540,545) (2,589,366) 0 (2,589,366)
99 Colstrip ARO Liability (230027) (15,415,946) 0 (15,415,946) (10,074,324) 0 (10,074,324) (5,341,622) 0 (5,341,622)
99 Colstrip ARO ADFIT (190376) 3,237,349 0 3,237,349 2,115,608 0 2,115,608 1,121 ,741 0 1,121,741
99 Colstrip ARO ADFIT (283377) (1,682,058) 0 (1 ,682,058) (978,654) 0 (978,654) (703,404) 0 (703,404)
99 Customer Deposits (235199) (9,581) 0 (9,581) (9,581) 0 (9,581) 0 0 0
C-WKC Working Capital 147,645,012 0 147,645,012 103,697,424 0 103,697,424 43,947,588 0 43,947,588
99 DSM Programs (186710) 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 174,968,752 36,740,333 211,709,085 130,233,433 25,241,711 155,475,144 44,735,319 11,498,622 56,233,941
NET RATE BASE 1,938,179,180 1,411,450,794 3,349,629,974 ########### 911 ,364,904 2,251 ,425,415 598,118,669 500,085,890 ###########
ALLOCATION RATIOS:
E-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 68.703% 31.297%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC DEPRECIATION EXPENSE E-DEPX-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN) 4,029,155 4,029,155 4,029,155 4,029,155 2,597,999 2,597,999 1,431,156 1,431,156
Steam (ED-ID) 4,442,566 4,442,566 4,442,566 4,442,566 4,442,566 4,442,566
Steam (ED-WA; 11,344,470 11,344,470 11,344,470 11,344,470 11,344,470 11,344,470
1 Hydro (ED-AN) 16,976,239 16,976,239 16,976,239 16,976,239 10,946,279 10,946,279 6,029,960 6,029,960
1 Other (ED-AN) 10,802,409 10,802,409 10,802,409 10,802,409 6,965,393 6,965,393 3,837,016 3,837,016
Total Electric Production 47,594,839 47,594,839 15,787,036 31,807,803 47,594,839 11,344,470 20,509,671 31,854,141 4,442,566 11,298,132 15,740,698
Electric Transmission
1 ED-AN 21,259,726 21,259,726 21,259,726 21,259,726 13,708,271 13,708,271 7,551,455 7,551,455
ED-ID 254,900 254,900 254,900 254,900 254,900 254,900
ED-WA 522,635 522,635 522,635 522,635 522,635 522,635
Total Electric Transmissioi 22,037,261 22,037,261 777,535 21,259,726 22,037,261 522,635 13,708,271 14,230,906 254,900 7,551,455 7,806,355
Electric Distribution
3 ED-AN 86,610 86,610 86,610 86,610 60,278 60,278 26,332 26,332
ED-ID 20,085,643 20,085,643 20,085,643 20,085,643 20,085,643 20,085,643
ED-WA 40,479,428 40,479,428 40,479,428 40,479,428 40,479,428 40,479,428
Total Electric Distribution 60,651,681 60,651,681 60,565,071 86,610 60,651,681 40,479,428 60,278 40,539,706 20,085,643 26,332 20,111,975
Gas Underground Storage
GD-AN 772,472 772,472
GD-OR 131,358 131,358
Total Gas Underground Sti 903,830 772,472 131,358
Gas Distribution
GD-AN 56,298 56,298
GD-ID 7,145,757 7,145,757
GD-WA 17,193,034 17,193,034
GD-OR 11,241,784 11,241,784
Total Gas Distribution 35,636,873 24,395,089 11,241,784
General Plant
4 ED-AN 2,774,796 2,774,796 2,774,796 2,774,796 1,906,368 1,906,368 868,428 868,428
ED-ID 551,009 551,009 551,009 551,009 551,009 551,009
ED-WA 1,485,284 1,485,284 1,485,284 1,485,284 1,485,284 1,485,284
7,4 CD-AA 22,111,001 15,803,175 4,355,867 1,951,959 15,803,175 15,803,175 10,857,255 10,857,255 4,945,920 4,945,920
9,4 CD-AN 837,042 655,588 181,454 655,588 655,588 450,409 450,409 205,179 205,179
9 CD-ID 462,341 362,115 100,226 362,115 362,115 362,115 362,115
9 CD-WA 1,833,319 1,435,892 397,427 1,435,892 1,435,892 1,435,892 1,435,892
8 GD-AA 349,868 240,793 109,075
GD-AN 24,858 24,858
GD-I D 47,360 47,360
GD-WA 1,108,845 1,108,845
GD-OR 181,171 181,171
Total General Plant 31,766,894 23,067,859 6,456,830 2,242,205 3,834,300 19,233,559 23,067,859 2,921,176 13,214,032 16,135,208 913,124 6,019,527 6,932,651
Total Depreciation Expens 198,591,378 153,351,640 31,624,391 13,615,347 80,963,942 72,387,698 153,351,640 55,267,709 47,492,252 102,759,961 25,696,233 24,895,446 50,591,679
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Exper 69.597% 30.403%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC AMORTIZATION EXPENSE E-AMTX-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN 918,400 918,400 918,400 918,400 592,184 592,184 326,216 326,216
1 Misc Intangible Plt (303001 ED-AN 263,207 263,207 263,207 263,207 169,716 169,716 93,491 93,491
Total Production/Transmission 1,181,607 1,181,607 1,181,607 1,181,607 761,900 761,900 419,707 419,707
Distribution
Franchises (302000) ED-WA 110,689 110,689 110,689 110,689 110,689 110,689
Misc Intangible Plt (303001 ED-WA 5,866 5,866 5,866 5,866 5,866 5,866
Total Distribution 116,555 116,555 116,555 116,555 116,555 116,555
General Plant - 303000
7,4 CD-AA 414,833 296,489 81,723 36,621 296,489 296,489 203,697 203,697 92,792 92,792
9,1 CD-AN 9,729 7,620 2,109 7,620 7,620 4,913 4,913 2,707 2,707
GD-ID 14,795 14,795
GD-WA 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,826 304,109 123,489 43,228 304,109 304,109 208,610 208,610 95,499 95,499
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 49,834,115 35,617,438 9,817,321 4,399,356 35,617,438 35,617,438 24,470,248 24,470,248 11,147,190 11,147,190
9,4 CD-AN 100,308 78,563 21,745 78,563 78,563 53,975 53,975 24,588 24,588
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,141,153 1,676,994 464,159 1,676,994 1,676,994 1,676,994 1,676,994 0
4 ED-AN 7,547,609 7,547,609 7,547,609 7,547,609 5,185,434 5,185,434 2,362,175 2,362,175
ED-ID 0 0 0 0 0 0
ED-WA 1,299,109 1,299,109 1,299,109 1,299,109 1,299,109 1,299,109
8 GD-AA 200,141 137,745 62,396
G D-AN 0 0
GD-OR 71,103 71,103
Total Miscellaneous IT Intangible Pit - 3031; 61,193,538 46,219,713 10,440,970 4,532,855 2,976,103 43,243,610 46,219,713 2,976,103 29,709,657 32,685,760 0 13,533,953 13,533,953
Gas Underground Storage
G D-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
4 ED-AN 422,431 422,431 422,431 422,431 290,223 290,223 132,208 132,208
GD-OR 0 0
Total General Plant - 390200, 396200 422,431 422,431 0 0 422,431 422,431 290,223 290,223 132,208 132,208
Total Amortization Expense 63,384,957 48,244,415 10,564,459 4,576,083 3,092,658 45,151,757 48,244,415 3,092,658 30,970,390 34,063,048 0 14,181,367 14,181,367
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Rai 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 6:01 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED DEPRECIATION E-ADEP-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
1 Steam (ED-AN (78,409,073) (78,409,073) (78,409,073) (78,409,073) (50,558,170) (50,558,170) (27,850,903) (27,850,903)
Steam (ED-ID) (101,130,433) (101,130,433) (101,130,433) (101,130,433) (101,130,433) (101,130,433)
Steam (ED-WA (199,956,753) (199,956,753) (199,956,753) (199,956,753) (199,956,753) (199,956,753)
1 Hydro (ED-AN) (207,722,405) (207,722,405) (207,722,405) (207,722,405) (133,939,407) (133,939,407) (73,782,998) (73,782,998)
1 Other (ED-AN) 182,488,814 182,488,814 182,488,814 182,488,814 117,668,787 117,668,787 64,820,027 64,820,027
Total Electric Production (769,707,478) (769,707,478) (301,087,186) (468,620,292) (769,707,478) (199,956,753) (302,166,364) (502,123,117) (101,130,433) (166,453,928) (267,584,361)
Electric Transmission
1 ED-AN (262,882,877) (262,882,877) (262,882,877) (262,882,877) (169,506,879) (169,506,879) (93,375,998) (93,375,998)
ED-ID (10,917,740) (10,917,740) (10,917,740) (10,917,740) (10,917,740) (10,917,740)
ED-WA (17,366,142) 17,366,142 (17,366,142) (17,366,142) 17,366,142 17,366,142)
Total Electric Transmissic (291,166,759) (291,166,759) (28,283,882) (262,882,877) (291,166,759) (17,366,142) (169,506,879) (186,873,021) (10,917,740) (93,375,998) (104,293,738)
Electric Distribution
3 ED-AN (595,257) (595,257) (595,257) (595,257) (414,281) (414,281) (180,976) (180,976)
ED-ID (299,816,998) (299,816,998) (299,816,998) (299,816,998) (299,816,998) (299,816,998)
ED-WA (501,830,812) (501,830,812) (501,830,812) (501,830,812) 501,830,812 (501,830,812)
Total Electric Distribution (802,243,067) (802,243,067) (801,647,810) (595,257) (802,243,067) (501,830,812) (414,281) (502,245,093) (299,816,998) (180,976) (299,997,974)
Gas Underground Storage
GD-AN (20,175,692) (20,175,692)
GD-OR (1,807,394) 1,807,394
Total Gas Underground S1 (21,983,086) (20,175,692) (1,807,394)
Gas Distribution
GD-AN (2,094,159) (2,094,159)
GD-ID (109,485,349) (109,485,349)
GD-WA (206,035,484) (206,035,484)
GD-OR 152,024,393 152,024,393
Total Gas Distribution (469,639,385) (317,614,992) (152,024,393)
General Plant
4 ED-AN (36,954,254) (36,954,254) (36,954,254) (36,954,254) (25,388,681) (25,388,681) (11,565,573) (11,565,573)
ED-ID (13,954,594) (13,954,594) (13,954,594) (13,954,594) (13,954,594) (13,954,594)
ED-WA (27,223,775) (27,223,775) (27,223,775) (27,223,775) (27,223,775) (27,223,775)
7,4 CD-AA (98,967,834) (70,734,291) (19,496,663) (8,736,880) (70,734,291) (70,734,291) (48,596,580) (48,596,580) (22,137,711) (22,137,711)
9,4 CD-AN (9,091,502) (7,120,646) (1,970,856) (7,120,646) (7,120,646) (4,892,097) (4,892,097) (2,228,549) (2,228,549)
9 CD-ID (4,125,657) (3,231,297) (894,360) (3,231,297) (3,231,297) (3,231,297 7
9 CD-WA (9,197,338) (7,203,539) (1,993,799) (7,203,539) (7,203,539) (7,203,539) (7,203,539)
8 GD-AA (2,819,551) (1,940,528) (879,023)
GD-AN (4,084,667) (4,084,667)
GD-ID (2,449,079) (2,449,079)
GD-WA (13,985,809) (13,985,809)
GD-OR 6,030,733 6,030,733
Total General Plant (228,884,793) (166,422,396) (46,815,761) (15,646,636) (51,613,205) (114,809,191) (166,422,396) (34,427,314) (78,877,358) (113,304,672) (17,185,891) (35,931,833) (53,117,724)
Total Accumulated Depr (2,583,624,568) (2,029,539,700) (384,606,445) (169,478,423) (1,182,632,083) (846,907,617) (2,029,539,700) (753,581,021) (550,964,882) (1,304,545,903) (429,051,062) (295,942,735) (724,993,797)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 3 Direct Distribution Operating Expense 69.597% 30.403%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 4 Jurisdictional 4-Factor Ratio 68.703% 31.297%
Page 1 of 1 Print Date-Time: 5/13/2024 6:02 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ACCUMULATED AMORTIZATION E-AAMT-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** ELECTRIC ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
1 Franchises (302000) ED-AN (16,799,755) (16,799,755) (16,799,755) (16,799,755) (10,832,482) (10,832,482) (5,967,273) (5,967,273)
1 Misc Intangible Plt (3030 ED-AN 3,147,771 3,147,771 3,147,771 3,147,771 2,029,683 2,029,683 1,118,088 1,118,088
Total Production/Transmission (19,947,526) (19,947,526) (19,947,526) (19,947,526) (12,862,165) (12,862,165) (7,085,361) (7,085,361)
Distribution
Franchises (302000) ED-WA (531,497) (531,497) (531,497) (531,497) (531,497) (531,497)
Misc Intangible Plt (3030 ED-WA (73,470) (73,470) (73,470) (73,470) (73,470) (73,470)
Total Distribution (604,967) (604,967) (604,967) (604,967) (604,967) (604,967)
General Plant - 303000
7,4 CD-AA (5,554,329) (3,969,790) (1,094,203) (490,336) (3,969,790) (3,969,790) (2,727,365) (2,727,365) (1,242,425) (1,242,425)
9,1 CD-AN (157,574) (123,415) (34,159) (123,415) (123,415) (79,578) (79,578) (43,837) (43,837)
GD-ID (178,542) (178,542)
GD-WA (346,679) (346,679)
GD-OR (137,259) (137,259)
Total General Plant - 303000 (6,374,383) (4,093,205) (1,653,583) (627,595) (4,093,205) (4,093,205) (2,806,943) (2,806,943) (1,286,262) (1,286,262)
Miscellaneous IT Intangible Plant -3031XX
7,4 CD-AA (174,489,036) (124,710,806) (34,374,338) (15,403,892) (124,710,806) (124,710,806) (85,680,065) (85,680,065) (39,030,741) (39,030,741)
9,4 CD-AN (185,053) (144,937) (40,116) (144,937) (144,937) (99,576) (99,576) (45,361) (45,361)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (2,556,808) (2,002,543) (554,265) (2,002,543) (2,002,543) (2,002,543) (2,002,543) 0 0
4 ED-AN (17,841,951) (17,841,951) (17,841,951) (17,841,951) (12,257,956) (12,257,956) (5,583,995) (5,583,995)
ED-ID 0 0 0 0 0 0
ED-WA (3,677,975) (3,677,975) (3,677,975) (3,677,975) (3,677,975) (3,677,975)
8 GD-AA (286,987) (197,516) (89,471)
GD-AN 0 0
GD-OR 101,076 101,076
Total Misc IT Intangible Plant - 3031XX (199,138,886) (148,378,212) (35,166,235) (15,594,439) (5,680,518) (142,697,694) (148,378,212) (5,680,518) (98,037,597) (103,718,115) 0 (44,660,097) (44,660,097)
Gas Underground Storage
GD-AN 0 0
Total Gas Underground Storage 0 0
General Plant - 390200, 396200
7,4 CD-AA 0 0 0 0 0 0 0 0 0 0
9 CD-ID 0 0 0 0 0 0 0
9 CD-WA 0 0 0 0 0 0 0
4 ED-AN (1,685,172) (1,685,172) (1,685,172) (1,685,172) (1,157,764) (1 ,157,764) (527,408) (527,408)
ED-WA 0 0 0 0 0 0
GD-WA 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,685,172) (1,685,172) 0 0 0 (1,685,172) (1,685,172) 0 (1,157,764) (1,157,764) 0 (527,408) (527,408)
Total Accumulated Amortization (227,750,934) (174,709,082) (36,819,818) (16,222,034) (6,285,485) (168,423,597) (174,709,082) (6,285,485) (114,864,469) (121,149,954) 0 (53,559,128) (53,559,128)
Allocation Ratios:
Service - Electric Gas-North Gas-South Jurisdiction - Washington Idaho
7 Elec/Gas North/Oregon 4-Factor 71.472% 19.700% 8.828% 1 Production/Transmission Ratio 64.480% 35.520%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 68.703% 31 .297%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 6:02 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended March 31, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
389XXX Land & Land Rights
99 ED-WA / ID / AN 1,083,006 122,220 362,279 598,507 1,083,006 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,071,017 0 0 0 0 3,071,017 0 0 3,071,017 0 0 0
99 GD-OR / AS 845,517 0 0 0 0 0 0 0 0 845,517 0 845,517
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,135,089 0 0 8,673,191 8,673,191 0 0 2,390,612 2,390,612 0 1,071,286 1,071,286
9 CD-WA / ID / AN 2,327,290 689,010 342,443 791,326 1,822,779 190,705 94,782 219,024 504,511 0 0 0
TOTAL ACCOUNT 19,461,919 811,230 704,722 10,063,024 11,578,976 3,261,722 94,782 2,609,636 5,966,140 845,517 1,071,286 1,916,803
390XXX Structures & Improvements
99 ED-WA / ID / AN 21,052,010 8,516,429 3,397,622 9,137,959 21,052,010 0 0 0 0 0 0 0
99 GD-WA / ID / AN 25,050,600 0 0 0 0 25,050,600 0 0 25,050,600 0 0 0
99 GD-OR / AS 4,461,543 0 0 0 0 0 0 0 0 4,461,543 0 4,461,543
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 132,380,416 0 0 94,614,931 94,614,931 0 0 26,078,942 26,078,942 0 11,686,543 11,686,543
9 CD-WA / ID / AN 32,438,008 9,656,001 6,427,675 9,322,420 25,406,096 2,672,593 1,779,055 2,580,264 7,031,912 0 0 0
TOTAL ACCOUNT 215,382,577 18,172,430 9,825,297 113,075,310 141,073,037 27,723,193 1,779,055 28,659,206 58,161,454 4,461,543 11,686,543 16,148,086
391XXX Office Furniture & Equipment
99 ED-WA / ID / AN 3,961,217 1,693,584 7,798 2,259,835 3,961,217 0 0 0 0 0 0 0
99 GD-WA / ID AN 233,123 0 0 0 0 233,123 0 0 233,123 0 0 0
99 GD-OR / AS 12,109 0 0 0 0 0 0 0 0 12,109 0 12,109
8 G D-AA 74,359 0 0 0 0 0 0 51,177 51,177 0 23,182 23,182
7 CD-AA 60,154,722 0 0 42,993,783 42,993,783 0 0 11,850,480 11,850,480 0 5,310,459 5,310,459
9 CD-WA / ID / AN 1,117,575 667,507 7,739 200,061 875,307 184753 2,142 55,373 242,268 0 0 0
TOTAL ACCOUNT 65,553,105 2,361,091 15,537 45,453,679 47,830,307 417,876 2,142 11,957,030 12,377,048 12,109 5,333,641 5,345,750
392XXX Transportation Equipment
99 ED-WA / ID / AN 62,358,969 25,500,323 12,254,369 24,604,277 62,358,969 0 0 0 0 0 0 0
99 GD-WA / ID / AN 16,522,462 0 0 0 0 10,385,220 3,313,285 2,823,957 16,522,462 0 0 0
99 GD-OR / AS 4,812,326 0 0 0 0 0 0 0 0 4,812,326 0 4,812,326
8 GD-AA 97,187 0 0 0 0 0 0 66,888 66,888 0 30,299 30,299
7 CD-AA 7,579,031 0 0 5,416,885 5,416,885 0 0 1,493,069 1,493,069 0 669,077 669,077
9 CD-WA / ID / AN 7,043,893 1,540,312 779,715 3,196,891 5,516,918 426,328 215,810 884,837 1,526,975 0 0 0
TOTAL ACCOUNT 98,413,868 27,040,635 13,034,084 33,218,053 73,292,772 10,811,548 3,529,095 5,268,751 19,609,394 4,812,326 699,376 5,511,702
Page 1 of 3 Print Date-Time: 5/13/2024 6:02 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended March 31, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
393000 Stores Equipment
99 ED-WA / ID / AN 472,783 58,866 0 413,917 472,783 0 0 0 0 0 0 0
99 GD-WA / ID / AN 222,353 0 0 0 0 222,353 0 0 222,353 0 0 0
99 GD-OR / AS 12,292 0 0 0 0 0 0 0 0 12,292 0 12,292
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 12,523 0 0 8,950 8,950 0 0 2,467 2,467 0 1,106 1,106
9 CD-WA / ID / AN 6,080,723 647,496 185,252 3,929,796 4,762,544 179,214 51,274 1,087,691 1,318,179 0 0 0
TOTAL ACCOUNT 6,800,674 706,362 185,252 4,352,663 5,244,277 401,567 51,274 1,090,158 1,542,999 12,292 1,106 13,398
394000 Tools, Shop, & Garage Equipment
99 ED-WA / ID / AN 9,620,469 1,847,546 609,274 7,163,649 9,620,469 0 0 0 0 0 0 0
99 GD-WA / ID / AN 3,834,341 0 0 0 0 2,913,621 586,116 334,604 3,834,341 0 0 0
99 GD-OR / AS 1,297,898 0 0 0 0 0 0 0 0 1,297,898 0 1,297,898
8 GD-AA 5,849,743 0 0 0 0 0 0 4,026,027 4,026,027 0 1,823,716 1,823,716
7 CD-AA 15,935,456 0 0 11,389,389 11,389,389 0 0 3,139,285 3,139,285 0 1,406,782 1,406,782
9 CD-WA / ID / AN 2,013,513 28,662 753,611 794,751 1,577,024 7,933 208,585 219,971 436,489 0 0 0
TOTAL ACCOUNT 38,551,420 1,876,208 1,362,885 19,347,789 22,586,882 2,921,554 794,701 7,719,887 11,436,142 1,297,898 3,230,498 4,528,396
394100 Electric Charging Stations
99 ED-WA / ID / AN 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CID-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 116,787 0 0 116,787 116,787 0 0 0 0 0 0 0
395000 Laboratory Equipment
99 ED-WA / ID / AN 3,232,144 398,866 2,211 2,831,067 3,232,144 0 0 0 0 0 0 0
99 GD-WA / ID / AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 G D-O R / AS 18,586 0 0 0 0 0 0 0 0 18,586 0 18,586
8 GD-AA 232,522 0 0 0 0 0 0 160,031 160,031 0 72,491 72,491
7 CD-AA 1,254,753 0 0 896,797 896,797 0 0 247,186 247,186 0 110,770 110,770
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 4,943,253 398,866 2,211 3,727,864 4,128,941 110,331 0 502,134 612,465 18,586 183,261 201,847
396XXX Power Operated Equipment
99 ED-WA / ID / AN 24,737,506 12,246,524 7,583,364 4,907,618 24,737,506 0 0 0 0 0 0 0
99 GD-WA / ID / AN 4,173,449 0 0 0 0 2,580,162 772,698 820,589 4,173,449 0 0 0
99 GD-OR / AS 43,834 0 0 0 0 0 0 0 0 43,834 0 43,834
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 528,478 0 0 377,714 377,714 0 0 104,110 104,110 0 46,654 46,654
9 CD-WA / ID / AN 1,366,842 253,829 321,399 495,310 1,070,538 70,255 88,957 137,092 296,304 0 0 0
TOTAL ACCOUNT 30,850,109 12,500,353 7,904,763 5,780,642 26,185,758 2,650,417 861,655 1,061,791 4,573,863 43,834 46,654 90,488
Page 2 of 3 Print Date-Time: 5/13/2024 6:02 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended March 31, 2024 Electric Copy
Ending Balance Basis
******************** ELECTRIC ************************** ******************** GAS NORTH ************************ k*************** OREGON GAS *****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
397XXX Communication Equipment
99 ED-WA / ID / AN 41,264,196 12,198,430 6,553,882 22,511,884 41,264,196 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,058,510 0 0 0 0 764,662 287,726 6,122 1,058,510 0 0 0
99 GD-OR / AS 719,232 0 0 0 0 0 0 0 0 719,232 0 719,232
8 GD-AA 243,298 0 0 0 0 0 0 167,447 167,447 0 75,851 75,851
7 CD-AA 121,191,852 0 0 86,618,240 86,618,240 0 0 23,874,795 23,874,795 0 10,698,817 10,698,817
9 CD-WA/ ID / AN 16,870,308 10,624,988 69,756 2,518,419 13,213,163 2,940,789 19,307 697,049 3,657,145 0 0 0
TOTAL ACCOUNT 181,347,396 22,823,418 6,623,638 111,648,543 141,095,599 3,705,451 307,033 24,745,413 28,757,897 719,232 10,774,668 11,493,900
398000 Miscellaneous Equipment
99 ED-WA / ID / AN 258,679 0 6,846 251,833 258,679 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 9,092 0 0 0 0 0 0 0 0 9,092 0 9,092
8 GD-AA 889 0 0 0 0 0 0 612 612 0 277 277
7 CD-AA 844,242 0 0 603,396 603,396 0 0 166,316 166,316 0 74,530 74,530
9 CD-WA/ ID / AN 13,289 0 3,577 6,831 10,408 0 990 1,891 2,881 0 0 0
TOTAL ACCOUNT 1,126,191 0 10,423 862,060 872,483 0 990 168,819 169,809 9,092 74,807 83,899
TOTAL GENERAL PLANT 662,547,299 86,690,593 39,668,812 347,646,414 474,005,819 52,003,659 7,420,727 83,782,825 143,207,211 12,232,429 33,101,840 45,334,269
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 6:02 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended March 31, 2024 Electric Copy
Ending Balance Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303000 Intangible Plant
99 ED-WA / ID / AN 12,150,827 319,716 0 11,831,111 12,150,827 0 0 0 0 0 0 0
99 GD-WA / ID / AN 1,794,111 0 0 0 0 1,022,594 771,517 0 1,794,111 0 0 0
99 GD-OR / AS 425,951 0 0 0 0 0 0 0 0 425,951 0 425,951
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 6,222,493 0 0 4,447,340 4,447,340 0 0 1,225,831 1,225,831 0 549,322 549,322
9 CD-WA / ID / AN 194,058 0 0 151,990 151,990 0 0 42,068 42,068 0 0 0
TOTAL ACCOUNT 20,787,440 319,716 0 16,430,441 16,750,157 1,022,594 771,517 1,267,899 3,062,010 425,951 549,322 975,273
303100 Misc Intangible Plant--Mainframe Software
99 ED-WA / ID / AN 29,831,515 5,227,806 0 24,603,709 29,831,515 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 354,611 0 0 0 0 0 0 0 0 354,611 0 354,611
8 GD-AA 366,587 0 0 0 0 0 0 252,300 252,300 0 114,287 114,287
7 CD-AA 111,945,381 0 0 80,009,603 80,009,603 0 0 22,053,240 22,053,240 0 9,882,538 9,882,538
9 CD-WA / ID / AN 1,151,829 697,518 0 204,617 902,135 193,060 0 56,634 249,694 0 0 0
TOTAL ACCOUNT 143,649,923 5,925,324 0 104,817,929 110,743,253 193,060 0 22,362,174 22,555,234 354,611 9,996,825 10,351,436
3031OX Misc Intangible Plant--Term On-Premise Software
99 ED-WA/ ID / AN 5,991,672 0 0 5,991,672 5,991,672 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 GD-AA 1,139,993 0 0 0 0 0 0 784,589 784,589 0 355,404 355,404
7 CD-AA 38,480,366 0 0 27,502,687 27,502,687 0 0 7,580,632 7,580,632 0 3,397,047 3,397,047
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 45,612,031 0 0 33,494,359 33,494,359 0 0 8,365,221 8,365,221 0 3,752,451 3,752,451
303110 Misc Intangible Plant--PC Software
99 ED-WA / ID / AN 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 0 0 0 0 0 0 0 0 0 0 0 0
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 7,813,329 0 0 7,813,329 7,813,329 0 0 0 0 0 0 0
303115 Misc Intangible Plant--PC Software
99 ED-WA/ ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 98,160,456 0 0 70,157,241 70,157,241 0 0 19,337,610 19,337,610 0 8,665,605 8,665,605
Page 1 of 2 Print Date-Time: 5/13/2024 6:02 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended March 31, 2024 Electric Copy
Ending Balance Basis
**** **** ********* ** ELECTRIC *************************** ********************** GAS NORTH ************************* ************** OREGON GAS****************
Ref/Basis Account Description Total Direct-WA Direct-ID Allocated Total Direct-WA Direct-ID Allocated Total Direct-OR Allocated Total
303120 Misc Intangible Plant--Software 12.5 YR
99 ED-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 29,192,891 0 0 20,864,743 20,864,743 0 0 5,751,000 5,751,000 0 2,577,148 2,577,148
303121 Misc Intangible Plant--AMI Software
99 ED-WA / ID / AN 1,779,527 1,779,527 0 0 1,779,527 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 83,245 0 0 59,497 59,497 0 0 16,399 16,399 0 7,349 7,349
9 CD-WA / ID / AN 2,522,815 1,975,919 0 0 1,975,919 546,896 0 0 546,896 0 0 0
TOTAL ACCOUNT 4,385,587 3,755,446 0 59,497 3,814,943 546,896 0 16,399 563,295 0 7,349 7,349
30313X Misc Intangible Plant--Term SAAS Software
99 ED-WA/ ID / AN 389,805 0 0 389,805 389,805 0 0 0 0 0 0 0
99 GD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
99 GD-OR / AS 0 0 0 0 0 0 0 0 0 0 0 0
8 G D-AA 0 0 0 0 0 0 0 0 0 0 0 0
7 CD-AA 22,563,558 0 0 16,126,626 16,126,626 0 0 4,445,021 4,445,021 0 1,991,911 1,991,911
9 CD-WA / ID / AN 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL ACCOUNT 22,953,363 0 0 16,516,431 16,516,431 0 0 4,445,021 4,445,021 0 1,991,911 1,991,911
TOTAL 372,555,020 1 10,000,486 0 270,153,970 280,154,456 1 1,762,550 771,517 61,545,324 64,079,391 1 780,562 27,540,611 28,321,173
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4- 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Fact( 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 6:02 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12E
For Twelve Months Ended March 31, 2024 Electric Copy
Ending Balance Basis
Ref/Basis Account Description Total Electric Gas North Oregon Gas
ADFIT- Common Plant (For Report APL)
7 282900 CD-AA (62,877,437) (44,939,762) (12,386,855) (5,550,820)
8 282900 GD-AA 0 0 0 0
9 282900 CD-WA/ ID /AN (649,547) (649,547) 0 0
7 282919 CD-AA (7,008,629) (5,009,207) (1,380,700) (618,722)
7 283750 CD-AA 32,205 23,018 6,344 2,843
Total (70,503,408) (50,575,498) (13,761,211) (6,166,699)
ALLOCATION RATIOS:
E-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
E-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
E-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
E-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 6:02 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12E
For Twelve Months Ended March 31, 2024 Electric Copy
Ending Balance Basis
***************** SYSTEM ******************* ***** ELECTRIC ***** ***** GAS NORTH *** *GAS SOUTH*
Ref/BasiEAccount Description Washington Idaho Oregon Total Washington Idaho Washington Idaho Oregon
1 151120 Fuel Stock Coal-Colstrip 0 0 0 0 0 0 0 0 0
1 151210 Fuel Stock Hog Ffuel-KFGS 0 0 0 0 0 0 0 0 0
7/4 154100 Plant Materials & Oper Supplies 0 0 7,137,490 7,137,490 0 0 0 0 7,137,490
1 154300 Plant Materials & Oper Supplies - CS2 0 0 0 0 0 0 0 0 0
1 154400 Plant Materials & Oper Supplies - Colstrip 0 0 0 0 0 0 0 0 0
7/4 154500 Supply Chain Receiving Inventory 0 0 107 107 0 0 0 0 107
7/4 154550 Supply Chain Average Cost Variance 0 0 0 0 0 0 0 0 0
7/4 154560 Supply Chain Invoice Price Variance 0 0 0 0 0 0 0 0 0
99 163998 Common Working Capital 0 0 0 0 0 0 0 0 0
99 163999 Investor-Supplied Working Capital 122,073,400 52,426,923 0 174,500,323 103,697,424 43,947,588 18,375,976 8,479,335 0
TOTAL j 122,073,400 52,426,923 7,137,597 181,637,920 j 103,697,424 43,947,588 118,375,976 8,479,335 j 7,137,597
Idaho Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Gas Oregon Gas
7/4 Jur Roll up/Jurisdictional 4-Factor Ratios 71.472% 19.700% 8.828% 31.297% 30.263% 100.000%
99 Not Allocated
Page 1 of 1 Print Date-Time: 5/13/2024 6:02 PM