Gas Jan 2024 - Mar 2024.pdf

RECEIVED
Wednesday, May 15, 2024 10:39:33 AM
IDAHO PUBLIC
UTILITIES COMMISSION
RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-1A
For Month Ended January 31, 2024
Avera e of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 12,523,240 9,435,723 3,087,517
Adjustments
Adjusted Gas Net Operating Income (Loss) 12,523,240 9,435,723 3,087,517
G-APL Gas Net Adjusted Rate Base 801,990,888 574,208,772 227,782,116
RATE OF RETURN 1.562% 1.643% 1.355%
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 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers 1-01-2024 thru 01-31-2024 258,364 168,479 89,885
2 Percent 100.000% 65.210% 34.790%
G-OPS Direct Distribution Operating Expense 1-01-2024 thru 01-31-2024 872,078 617,816 254,262
3 Percent 100.000% 70.844% 29.156%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 1-01-2024 thru 01-31-2024 53,953,206 35,868,091 18,085,115
6 Percent 100.000% 66.480% 33.520%
Page 1 of 4 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 82.833% 36.721%
7 Average (CD AA) 100.000% 70.112% 20.708% 9.180%
Page 2 of 4 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 38,722,723 0 26,997,474 11,725,249
Percentage 100.000% 0.000% 69.720% 30.280%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 1-01-2024 thru 01-31-2024 2,626,459 1,903,386 723,073
11 Percent 100.000% 72.470% 27.530%
Net Gas Plant (before ADFIT) -AMA 12-01-2023 thru 01-31-2024 863,571,577 612,469,254 251,102,323
12 Percent 100.000% 70.923% 29.077%
G-PLT Net Gas General Plant -AMA 12-01-2023 thru 01-31-2024 98,308,637 76,485,628 21,823,009
13 Percent 100.000% 77.802% 22.198%
Net Allocated Schedule M's -AMA 1-01-2024 thru 01-31-2024 -3,349,200 -2,393,513 -955,687
14 Percent 100.000% 71.465% 28.535%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 42,497,040 0 42,497,040 30,506,206 0 30,506,206 11,990,834 0 11,990,834
99 4812XX Commercial - Firm & Interruptible 20,657,510 0 20,657,510 15,136,619 0 15,136,619 5,520,891 0 5,520,891
99 4813XX Industrial-Firm 577,173 0 577,173 321,114 0 321,114 256,059 0 256,059
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 73,717 0 73,717 65,765 0 65,765 7,952 0 7,952
99 499XXX Unbilled Revenue 5,063,224 0 5,063,224 4,694,812 0 4,694,812 368,412 0 368,412
TOTAL SALES TO ULTIMATE CUSTOMERS 68,868,664 0 68,868,664 50,724,516 0 50,724,516 18,144,148 0 18,144,148
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 11,935,757 0 11 ,935,757 7,934,891 0 7,934,891 4,000,866 0 4,000,866
4 488000 Miscellaneous Service Revenues 945 0 945 405 0 405 540 0 540
99 4893XX Transportation Revenues 496,244 0 496,244 455,271 0 455,271 40,973 0 40,973
99 493000 Rent from Gas Property 0 0 0 0 0 0 0 0 0
99 495010 CCA Allowance Revenue 0 0 0 0 0 0 0 0 0
99 407310 CCA Allowance Revenue Deferral 0 0 0 0 0 0 0 0 0
4 495XXX Other Gas Revenues (3,545,293) 22,132 (3,523,161) (3,935,403) 15,434 (3,919,969) 390,110 6,698 396,808
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 8,887,653 22,132 8,909,785 4,455,164 15,434 4,470,598 4,432,489 6,698 4,439,187
TOTAL GAS REVENUES 77,756,317 22,132 77,778,449 55,179,680 15,434 55,195,114 22,576,637 6,698 22,583,335
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 42,264,689 0 42,264,689 28,503,186 0 28,503,186 13,761,503 0 13,761 ,503
99 808XXX Net Natural Gas Storage Transactions 4,329,362 0 4,329,362 2,878,160 0 2,878,160 1,451,202 0 1,451 ,202
99 811000 Gas Used for Products Extraction (49,535) 0 (49,535) (32,931) 0 (32,931) (16,604) 0 (16,604)
10 813000 Other Gas Expenses 7,644 110,706 118,350 7,644 74,319 81,963 0 36,387 36,387
99 813010 Gas Technology Institute (GTI) Expenses 22,495 0 22,495 15,455 0 15,455 7,040 0 7,040
99 813100 CCA Emission Expense 8,711,923 0 8,711,923 8,711,923 0 8,711,923 0 0 0
99 407417 Regulatory Credits-CCA 8,711,923 0 8,711,923 8,711,923 0 8,711,923 0 0 0
TOTAL PRODUCTION EXPENSES 46,574,655 110,706 46,685,361 31,371,514 74,319 31,445,833 15,203,141 36,387 15,239,528
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 77,499 77,499 0 52,730 52,730 0 24,769 24,769
1 837000 Other Equipment 0 100,598 100,598 0 68,447 68,447 0 32,151 32,151
TOTAL UNDERGROUND STORAGE OPER EXP 0 178,097 178,097 0 121,177 121,177 0 56,920 56,920
G-DEPX Depreciation Expense-Underground Storage 0 64,356 64,356 0 43,788 43,788 0 20,568 20,568
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 23,429 23,429 0 15,941 15,941 0 7,488 7,488
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 87,785 87,785 0 59,729 59,729 0 28,056 28,056
TOTAL UNDERGROUND STORAGE EXPENSES 0 265,882 265,882 0 180,906 180,906 0 84,976 84,976
Page 1 of 4 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 33,291 134,222 167,513 25,020 95,088 120,108 8,271 39,134 47,405
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 183,749 77,144 260,893 138,202 54,652 192,854 45,547 22,492 68,039
3 875000 Measuring & Reg Sta Exp-General 4,026 0 4,026 3,041 0 3,041 985 0 985
3 876000 Measuring & Reg Sta Exp-Industrial 77 0 77 63 0 63 14 0 14
3 877000 Measuring & Reg Sta Exp-City Gate 8,317 0 8,317 2,899 0 2,899 5,418 0 5,418
3 878000 Meter & House Regulator Expenses 5,373 0 5,373 460 0 460 4,913 0 4,913
3 879000 Customer Installation Expenses 206,583 (683,653) (477,070) 120,951 (484,327) (363,376) 85,632 (199,326) (113,694)
3 880000 Other Expenses 256,142 58,530 314,672 199,620 41,465 241,085 56,522 17,065 73,587
3 881000 Rents 0 (1 ,577) (1,577) 0 (1,117) (1,117) 0 (460) (460)
MAINTENANCE
3 885000 Supervision & Engineering (26) 0 (26) 0 0 0 (26) 0 (26)
3 887000 Mains 42,794 0 42,794 39,991 0 39,991 2,803 0 2,803
3 889000 Measuring & Reg Sta Exp-General 2,351 766 3,117 (3,314) 543 (2,771) 5,665 223 5,888
3 890000 Measuring & Reg Sta Exp-Industrial 2,667 0 2,667 1,687 0 1,687 980 0 980
3 891000 Measuring & Reg Sta Exp-City Gate 30,549 542 31,091 27,479 384 27,863 3,070 158 3,228
3 892000 Services 36,618 0 36,618 22,871 0 22,871 13,747 0 13,747
3 893000 Meters & House Regulators 59,565 65,119 124,684 38,846 46,133 84,979 20,719 18,986 39,705
3 894000 Other Equipment 0 13,073 13,073 0 9,261 9,261 0 3,812 3,812
TOTAL DISTRIBUTION OPERATING EXP 872,076 (335,834) 536,242 617,816 (237,918) 379,898 254,260 (97,916) 156,344
G-DEPX Depreciation Expense-Distribution 2,005,722 4,409 2,010,131 1,443,682 2,931 1,446,613 562,040 1,478 563,518
G-OTX Taxes Other Than FIT 4,070,945 0 4,070,945 3,665,211 0 3,665,211 405,734 0 405,734
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 6,076,667 4,409 6,081,076 5,108,893 2,931 5,111,824 967,774 1,478 969,252
TOTAL DISTRIBUTION EXPENSES 6,948,743 331,425 6,617,318 5,726,709 234,987 5,491,722 1,222,034 96,438 1,125,596
Page 2 of 4 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 5,304 5,304 0 3,459 3,459 0 1,845 1,845
2 902000 Meter Reading Expenses 27,074 11,616 38,690 20,931 7,575 28,506 6,143 4,041 10,184
2 903XXX Customer Records & Collection Expenses 44,640 431,496 476,136 24,487 281,379 305,866 20,153 150,117 170,270
2 904000 Uncollectible Accounts 91,261 0 91,261 13,484 0 13,484 77,777 0 77,777
2 905000 Misc Customer Accounts 0 1,685 1,685 0 1,099 1,099 0 586 586
TOTAL CUSTOMER ACCOUNTS EXPENSES 162,975 450,101 613,076 58,902 293,512 352,414 104,073 156,589 260,662
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 3,992,768 4,998 3,997,766 3,222,067 3,259 3,225,326 770,701 1,739 772,440
2 909000 Advertising 683 11,017 11,700 471 7,184 7,655 212 3,833 4,045
2 910000 Misc Customer Service & Info Exp 0 5,517 5,517 0 3,598 3,598 0 1,919 1,919
TOTAL CUSTOMER SERVICE & INFO EXP 3,993,451 21,532 4,014,983 3,222,538 14,041 3,236,579 770,913 7,491 778,404
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 7 7 0 5 5 0 2 2
TOTAL SALES EXPENSES 0 7 7 0 5 5 0 2 2
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 44,797 720,199 764,996 29,059 502,245 531,304 15,738 217,954 233,692
4 921000 Office Supplies & Expenses 0 96,903 96,903 0 67,577 67,577 0 29,326 29,326
4 922000 Admin. Expenses Transferred - Credit 0 (1 ,522) (1,522) 0 (1,061) (1,061) 0 (461) (461)
4 923000 Outside Services Employed 54,334 317,780 372,114 47,476 221,610 269,086 6,858 96,170 103,028
4 924000 Property Insurance Premium 0 61,501 61,501 0 42,889 42,889 0 18,612 18,612
4 925XXX Injuries and Damages 1,895 205,062 206,957 1,480 143,004 144,484 415 62,058 62,473
4 926XXX Employee Pensions and Benefits 195,452 694,594 890,046 142,855 484,389 627,244 52,597 210,205 262,802
4 928000 Regulatory Commission Expenses 129,484 13,084 142,568 112,382 9,124 121,506 17,102 3,960 21,062
4 930000 Miscellaneous General Expenses 1,510 434,890 436,400 448 303,279 303,727 1,062 131,611 132,673
4 931000 Rents 0 13,346 13,346 0 9,307 9,307 0 4,039 4,039
4 935000 Maintenance of General Plant 66,339 290,975 357,314 56,761 202,917 259,678 9,578 88,058 97,636
TOTAL ADMIN & GEN OPERATING EXP 493,811 2,846,812 3,340,623 390,461 1 ,985,280 2,375,741 103,350 861,532 964,882
Page 3 of 4 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 136,348 415,624 551,972 123,141 289,844 412,985 13,207 125,780 138,987
G-AMTX Amortization Expense - General Plant - 303000 3,305 7,343 10,648 2,072 5,121 7,193 1,233 2,222 3,455
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 14,554 919,107 933,661 14,554 640,958 655,512 0 278,149 278,149
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (5,099) 0 (5,099) (5,099) 0 (5,099) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 129,199 0 129,199 129,199 0 129,199 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 62,904 0 62,904 62,904 0 62,904 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 26,505 0 26,505 26,505 0 26,505 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 2,862 20,607 23,469 1,929 14,615 16,544 933 5,992 6,925
99 407314 Regulatory Debit - FISERVE Amortization 13,195 0 13,195 0 0 0 13,195 0 13,195
99 407319 AFUDC Equity DFIT Deferral 2,497 0 2,497 0 0 0 2,497 0 2,497
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 88,882 0 88,882 57,183 0 57,183 31,699 0 31,699
99 407347 COVID-19 Deferred Costs (1,172) 0 (1,172) 0 0 0 (1,172) 0 (1,172)
99 407357 AMORT OF INTERVENOR FUND DEFER 5,985 0 5,985 5,985 0 5,985 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (1,678) 0 (1,678) (1,678) 0 (1,678) 0 0 0
99 407381 Voluntary RNG Revenue Offset 3,350 0 3,350 2,878 0 2,878 472 0 472
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage 652,842 0 652,842 468,388 0 468,388 184,454 0 184,454
99 407416 Reg. Credits-CCA B&O Tax 0 0 0 0 0 0 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Deferral - Reg. Fees (58,753) 0 (58,753) (58,753) 0 (58,753) 0 0 0
99 407447 Regulatory Deferral - COVID-19 0 0 0 0 0 0 0 0 0
99 407452 Regulatory Deferral - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (48,263) 0 (48,263) (36,231) 0 (36,231) (12,032) 0 (12,032)
99 407493 Amortization Remand Residual (5,668) 0 (5,668) (5,668) 0 (5,668) 0 0 0
G-OTX Taxes Other Than FIT--A&G 55,478 30,674 86,152 39,426 21,391 60,817 16,052 9,283 25,335
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 1,077,273 1,393,355 2,470,628 826,735 971,929 1,798,664 250,538 421,426 671,964
TOTAL ADMIN & GENERAL EXPENSES 1,571,084 4,240,167 5,811,251 1,217,196 2,957,209 4,174,405 353,888 1,282,958 1,636,846
TOTAL EXPENSES BEFORE FIT 59,250,908 4,756,970 64,007,878 41,596,859 3,285,005 44,881,864 17,654,049 1,471,965 19,126,014
NET OPERATING INCOME (LOSS) BEFORE FIT 13,770,571 10,313,250 3,457,321
G-FIT FEDERAL INCOME TAX 6,950,224 5,224,042 1,726,182
G-FIT DEFERRED FEDERAL INCOME TAX (5,702,893) (4,346,515) (1,356,378)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 12,523,240 9,435,723 3,087,517
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.210% 34.790%
G-ALL 3 Direct Distribution Operating Expense 100.000% 70.844% 29.156%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-1A
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
4 495000 Other Gas Revenue-Miscellaneous 4,955 22,132 27,087 4,955 15,434 20,389 0 6,698 6,698
4 495028 Deferred Exchange Reservation 468,750 0 468,750 311,625 0 311,625 157,125 0 157,125
4 495100 Entitlement Penalties 8,967 0 8,967 8,967 0 8,967 0 0 0
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral (3,170,064) 0 (3,170,064) (3,126,954) 0 (3,126,954) (43,110) 0 (43,110)
4 495329 Amortization Res Decoupling Deferral 25,716 0 25,716 (138,568) 0 (138,568) 164,284 0 164,284
4 495338 Non-Res Decoupling Deferred Rev (531,768) 0 (531,768) (616,769) 0 (616,769) 85,001 0 85,001
4 495339 Amortization Non-Res Decoupling (351,848) 0 (351,848) (378,658) 0 (378,658) 26,810 0 26,810
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 3,545,292 22,132 3,523,160 3,935,402 15,434 3,919,968 390,110 6,698 396,808
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-1A
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
6 804000 Gas Purchases 14,102,581 0 14,102,581 9,376,107 0 9,376,107 4,726,474 0 4,726,474
1 804001 Pipeline Demand Costs 2,499,940 0 2,499,940 1,700,959 0 1,700,959 798,981 0 798,981
1 804002 Transport Variable Charges 32,454 0 32,454 22,082 0 22,082 10,372 0 10,372
6 804010 Gas Costs - Fixed Hedge 68,544 0 68,544 45,568 0 45,568 22,976 0 22,976
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 44,185 0 44,185 29,374 0 29,374 14,811 0 14,811
6 804018 Merchandise Processing Fee 16,664 0 16,664 11,078 0 11,078 5,586 0 5,586
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 7,978,979 0 7,978,979 5,304,425 0 5,304,425 2,674,554 0 2,674,554
6 804700 Gas Costs - Offsystem Bookout 7,623 0 7,623 5,068 0 5,068 2,555 0 2,555
6 804711 Gas Costs - Offsystem Bookout Offset (7,623) 0 (7,623) (5,068) 0 (5,068) (2,555) 0 (2,555)
6 804730 Gas Costs - Intracompany LDC Gas 1,229,287 0 1,229,287 817,230 0 817,230 412,057 0 412,057
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 14,216,806 0 14,216,806 9,784,389 0 9,784,389 4,432,417 0 4,432,417
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 2,075,249 0 2,075,249 1,411,974 0 1,411,974 663,275 0 663,275
TOTAL PURCHASED GAS COSTS 42,264,689 0 42,264,689 28,503,186 0 28,503,186 13,761,503 0 13,761,503
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 66.480% 33.520%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 8,714 4,998 13,712 5,057 3,259 8,316 3,657 1,739 5,396
99 908600 Public Purpose Tariff Rider Expense Offset 3,791,746 0 3,791,746 3,067,978 0 3,067,978 723,768 0 723,768
99 908610 Limited Income Tax Refund Program 0 0 0 0 0 0 0 0 0
99 908690 Schedule 91 Amortization included in Unbille 192,308 0 192,308 149,032 0 149,032 43,276 0 43,276
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 3,992,768 4,998 3,997,766 3,222,067 3,259 3,225,326 770,701 1,739 772,440
ALLOCATION RATIOS:
G-ALL 2 Number of Customers 100.000% 65.210% 34.790%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.849% 2.853%
Total Weighted Cost 2.849% 2.853%
G-APL Net Rate Base 801,990,888 574,208,772 227,782,116
Interest Deduction for FIT Calculation 22,857,832 16,359,208 6,498,624
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-FIT-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
G-OPS Operating Revenue 77,778,449 55,195,114 22,583,335
G-OPS Operating & Maintenance Expense 55,368,389 37,911,647 17,456,742
G-OPS Book Deprec/Amort and Reg Amortizations 4,458,963 3,228,248 1,230,715
G-OTX Taxes Other than FIT 4,180,526 3,741,969 438,557
Net Operating Income Before FIT 13,770,571 10,313,250 3,457,321
G-INT Less: Interest Expense 1,904,819 1,363,267 541,552
G-OTX Less: Idaho ITC Deferral & Amortization (393) 0 (393)
G-SCM Schedule M Adjustments 21,230,943 15,926,407 5,304,536
Taxable Net Operating Income 33,096,302 24,876,390 8,219,912
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 6,950,224 5,224,042 1,726,182
G-DTE Deferred FIT (4,587,646) (3,430,604) (1,157,042)
G-DTE Customer Tax Credit Amortization (1,115,247) (915,911) (199,336)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC 1,247,331 877,527 369,804
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 2,159,930 1,410,840 3,570,770 1 ,583,450 982,642 2,566,092 576,480 428,198 1,004,678
12 997001 Contributions In Aid of Construction 0 130,000 130,000 0 92,200 92,200 0 37,800 37,800
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (56,924) (56,924) 0 (40,372) (40,372) 0 (16,552) (16,552)
99 997010 Deferred Gas Credit and Refunds 16,292,054 (468,750) 15,823,304 11 ,196,363 (332,452) 10,863,911 5,095,691 (136,298) 4,959,393
12 997016 Redemption Expense Amortization 0 1 ,853 1,853 0 1,314 1,314 0 539 539
99 997018 DSM Tariff Rider 1,026,750 0 1,026,750 543,303 0 543,303 483,447 0 483,447
12 997020 FAS87 Current Pension Accrual 0 (30,537) (30,537) 0 (21,658) (21,658) 0 (8,879) (8,879)
12 997027 Customer Uncollectibles 22,221 (37,126) (14,905) (53,453) (26,331) (79,784) 75,674 (10,795) 64,879
99 997031 Decoupling Mechanism 4,027,964 0 4,027,964 4,260,949 0 4,260,949 (232,985) 0 (232,985)
12 997032 Interest Rate Swaps 0 105,330 105,330 0 74,703 74,703 0 30,627 30,627
12 997035 Leases 0 4,852 4,852 0 3,384 3,384 0 1,468 1,468
12 997048 AFUDC 0 (35,967) (35,967) 0 (25,509) (25,509) 0 (10,458) (10,458)
12 997049 Tax Depreciation 0 (3,486,942) (3,486,942) 0 (2,473,044) (2,473,044) 0 (1,013,898) (1,013,898)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins 192,454 0 192,454 149,178 0 149,178 43,276 0 43,276
12 997080 Book Transportation Depreciation 0 380,402 380,402 0 269,793 269,793 0 110,609 110,609
12 997081 Deferred Compensation 0 (2,713) (2,713) 0 (1,924) (1,924) 0 (789) (789)
4 997082 Meal Disallowances 0 11 ,313 11,313 0 7,889 7,889 0 3,424 3,424
12 997083 Paid Time Off 0 (37,975) (37,975) 0 (26,933) (26,933) 0 (11,042) (11,042)
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (5,668) 0 (5,668) (5,668) 0 (5,668) 0 0 0
12 997101 Repairs 481 (a) 0 (566,667) (566,667) 0 (401,897) (401 ,897) 0 (164,770) (164,770)
99 997105 WA Nat Gas Line Extension 129,199 0 129,199 129,199 0 129,199 0 0 0
99 997107 MDM System 89,409 0 89,409 89,409 0 89,409 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (2,706) 0 (2,706) (2,706) 0 (2,706) 0 0 0
99 997109 Tax Reform Amortization (2,393) 0 (2,393) (2,393) 0 (2,393) 0 0 0
99 997110 FISERVE 13,195 55,354 68,549 0 39,259 39,259 13,195 16,095 29,290
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
12 997115 AFUDC Equity DFIR Deferral 2,497 0 2,497 0 0 0 2,497 0 2,497
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 71 ,935 71,935 0 51,018 51 ,018 0 20,917 20,917
12 997120 Transportation Tax Disallowance 0 2,676 2,676 0 1,898 1,898 0 778 778
12 997122 Regulatory Fees (58,753) 0 (58,753) (58,753) 0 (58,753) 0 0 0
12 997125 COVID-19 (1,172) 0 (1,172) 0 0 0 (1,172) 0 (1,172)
12 997126 Prepaid Expenses 0 0 0 0 0 0 0 0 0
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (430,580) (430,580) 0 (305,380) (305,380) 0 (125,200) (125,200)
12 997129 Mixed Service Costs (IDD#5) 0 (450,001) (450,001) 0 (319,154) (319,154) 0 (130,847) (130,847)
12 997138 Intervenor Funding 5,753 0 5,753 5,753 0 5,753 0 0 0
12 997139 Pension Settlement 0 11 ,398 11,398 0 8,084 8,084 0 3,314 3,314
99 997140 Insurance Balancing (49,855) 0 (49,855) (37,823) 0 (37,823) (12,032) 0 (12,032)
99 997141 CCA 0 0 0 0 0 0 0 0 0
99 997143 Depreciation Rate Deferral 88,882 0 88,882 57,183 0 57,183 31,699 0 31,699
99 997144 Williams Pipeline Outage 652,842 0 652,842 468,388 0 468,388 184,454 0 184,454
12 997145 Sec 174 Research Costs 0 69,027 69,027 0 48,956 48,956 0 20,071 20,071
99 997147 Energy Efficiency Program 2,458 0 2,458 2,458 0 2,458 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 24,580,145 (3,349,202) 21,230,943 18,319,921 (2,393,514) 15,926,407 6,260,224 (955,688) 5,304,536
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.210% 34.790%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.480% 33.520%
G-ALL 11 Book Depreciation 100.000% 72.470% 27.530%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.923% 29.077%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 74,815 53,061 21,754
99 410100 Deferred Federal Income Tax Exp (152,252) (106,582) (45,670)
SUBTOTAL (77,437) (53,521) (23,916)
12 411100 Deferred Federal Income Tax Expense - Allocated (36,827) (26,119) (10,708)
99 411100 Deferred Federal Income Tax Exp (4,558,376) (3,410,460) (1,147,916)
SUBTOTAL (4,595,203) (3,436,579) (1,158,624)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 84,994 59,496 25,498
SUBTOTAL 84,994 59,496 25,498
Total Deferred Federal Income Tax Expense (4,587,646) (3,430,604) (1,157,042)
99 411193 Customer Tax Credit Amortization (1,115,247) (915,911) (199,336)
SUBTOTAL (1,115,247) (915,911) (199,336)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.923% 29.077%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 23,429 23,429 0 15,941 15,941 0 7,488 7,488
TOTAL UNDERGROUND STORAGE TAX 0 23,429 23,429 0 15,941 15,941 0 7,488 7,488
DISTRIBUTION
99 408110 State Excise Tax 1,784,611 0 1,784,611 1,784,611 0 1,784,611 0 0 0
99 408120 Municipal Occupation & License Tax 1,851,233 0 1,851,233 1,561,436 0 1,561,436 289,797 0 289,797
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 435,449 0 435,449 319,137 0 319,137 116,312 0 116,312
99 409100 State Income Tax 45 0 45 27 0 27 18 0 18
99 411410 State Income Tax-ITC Deferred 0 0 0 0 0 0 0 0 0
99 411420 State Income Tax-ITC Amortization 393 0 393 0 0 0 393 0 393
TOTAL DISTRIBUTION TAX 4,070,945 0 4,070,945 3,665,211 0 3,665,211 405,734 0 405,734
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 55,478 30,674 86,152 39,426 21,391 60,817 16,052 9,283 25,335
TOTAL A&G TAX 55,478 30,674 86,152 39,426 21,391 60,817 16,052 9,283 25,335
TOTAL TAXES OTHER THAN FIT 4,126,423 54,103 4,180,526 3,704,637 37,332 3,741,969 421,786 16,771 438,557
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,332,909 3,127,020 1,022,594 929,531 1,952,125 771,517 403,378 1,174,895
4 3031 XX Misc Intangible IT Plant (3031 XX) 1,060,629 64,256,267 65,316,896 1,060,629 44,810,394 45,871,023 0 19,445,873 19,445,873
TOTAL INTANGIBLE PLANT 2,854,740 65,589,176 68,443,916 2,083,223 45,739,925 47,823,148 771 ,517 19,849,251 20,620,768
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,292,003 1,292,003 0 892,870 892,870 0 399,133 399,133
1 351 XXX Structures & Improvements 0 3,206,110 3,206,110 0 2,181,437 2,181,437 0 1,024,673 1,024,673
1 352XXX Wells 0 23,827,260 23,827,260 0 16,212,068 16,212,068 0 7,615,192 7,615,192
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,721,889 15,721,889 0 10,697,173 10,697,173 0 5,024,716 5,024,716
1 355000 Measuring & Regulating Equipment 0 2,330,490 2,330,490 0 1,585,665 1,585,665 0 744,825 744,825
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,344,362 3,344,362 0 2,275,504 2,275,504 0 1,068,858 1,068,858
TOTAL UNDERGROUND STORAGE PLAT` 0 52,326,046 52,326,046 0 35,616,432 35,616,432 0 16,709,614 16,709,614
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 711,289 0 711,289 524,919 0 524,919 186,370 0 186,370
6 375000 Structures & Improvements 1,675,833 0 1,675,833 996,801 0 996,801 679,032 0 679,032
6 376000 Mains 506,117,762 2,518,938 508,636,700 347,668,063 1,674,590 349,342,653 158,449,699 844,348 159,294,047
6 378000 Measuring & Reg Station Equip-General 7,734,033 0 7,734,033 4,940,888 0 4,940,888 2,793,145 0 2,793,145
6 379000 Measuring & Reg Station Equip-City Gate 7,042,110 0 7,042,110 2,004,937 0 2,004,937 5,037,173 0 5,037,173
6 380000 Services 356,468,559 0 356,468,559 243,475,476 0 243,475,476 112,993,083 0 112,993,083
6 381 XXX Meters 129,658,294 0 129,658,294 92,991,943 0 92,991,943 36,666,351 0 36,666,351
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,310,937 0 4,310,937 3,250,335 0 3,250,335 1,060,602 0 1,060,602
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 1,013,807,412 2,518,938 1,016,326,350 695,917,287 1,674,590 697,591,877 317,890,125 844,348 318,734,473
GENERAL PLANT
4 389XXX Land & Land Rights 3,372,029 2,743,870 6,115,899 3,272,093 1,913,493 5,185,586 99,936 830,377 930,313
4 390XXX Structures & Improvements 29,772,417 30,133,120 59,905,537 27,896,605 21,013,934 48,910,539 1,875,812 9,119,186 10,994,998
4 391XXX Office Furniture & Equipment 488,148 15,196,918 15,685,066 485,890 10,597,875 11,083,765 2,258 4,599,043 4,601,301
4 392XXX Transportation Equipment 13,989,199 5,338,486 19,327,685 10,348,334 3,722,900 14,071,234 3,640,865 1,615,586 5,256,451
4 393000 Stores Equipment 463,958 1,142,766 1,606,724 409,362 796,931 1,206,293 54,596 345,835 400,431
4 394000 Tools, Shop & Garage Equipment 3,708,334 7,949,843 11,658,177 2,903,653 5,543,982 8,447,635 804,681 2,405,861 3,210,542
4 395XXX Laboratory Equipment 110,331 522,573 632,904 110,331 364,427 474,758 0 158,146 158,146
4 396XXX Power Operated Equipment 3,578,166 1,074,575 4,652,741 2,670,639 749,376 3,420,015 907,527 325,199 1,232,726
4 397XXX Communications Equipment 4,114,086 24,754,341 28,868,427 3,746,373 17,262,935 21,009,308 367,713 7,491,406 7,859,119
4 398000 Miscellaneous Equipment 1,044 175,294 176,338 0 122,245 122,245 1,044 53,049 54,093
TOTAL GENERAL PLANT 59,597,712 89,031,786 148,629,498 51,843,280 62,088,098 113,931,378 7,754,432 26,943,688 34,698,120
Page 1 of 2 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,076,259,864 209,465,946 1,285,725,810 749,843,790 145,119,045 894,962,835 326,416,074 64,346,901 390,762,975
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (20,012,526) (20,012,526) 0 (13,616,523) (13,616,523) 0 (6,396,003) (6,396,003)
G-ADEP Distribution Plant (311,074,546) (2,083,139) (313,157,685) (202,850,857) (1,384,871) (204,235,728) (108,223,689) (698,268) (108,921,957)
G-ADEP General Plant 19,370,107 30,950,754 50,320,861 15,861,622 21,584,128 37,445,750 3,508,485 9,366,626 12,875,111
TOTAL ACCUMULATED DEPRECIATION 330,444,653 53,046,419 383,491,072 218,712,479 36,585,522 255,298,001 111,732,174 16,460,897 128,193,071
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (516,959) (1,167,848) (1,684,807) (341,499) (814,422) (1,155,921) (175,460) (353,426) (528,886)
G-AAMT Misc IT Intangible Plant - 3031XX (832,909) (36,145,455) (36,978,364) (832,909) (25,206,756) (26,039,665) 0 (10,938,699) (10,938,699)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 1,349,868 37,313,303 38,663,171 1,174,408 26,021,178 27,195,586 175,460 11,292,125 11,467,585
TOTAL ACCUMULATED DEPR/AMORT 331,794,521 90,359,722 422,154,243 219,886,887 62,606,700 282,493,587 111,907,634 27,753,022 139,660,656
NET GAS UTILITY PLANT before DFIT 744,465,343 119,106,224 863,571,567 529,956,903 82,512,345 612,469,248 214,508,440 36,593,879 251,102,319
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,414,960) (101,414,960) 0 (71,926,532) (71,926,532) 0 (29,488,428) (29,488,428)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (13,442,009) (13,442,009) 0 (9,376,302) (9,376,302) 0 (4,065,707) (4,065,707)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,408,136) (1,408,136) 0 (981,992) (981,992) 0 (426,144) (426,144)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 6,669 6,669 0 4,651 4,651 0 2,018 2,018
12 283850 ADFIT - Gas portion of Bond Redemptions 0 271,578 271,578 0 192,611 192,611 0 78,967 78,967
TOTAL ACCUMULATED DFIT 0 116,530,014 116,530,014 0 82,472,786 82,472,786 0 34,057,228 34,057,228
NET GAS UTILITY PLANT 744,465,343 2,576,210 747,041,553 1529,956,903 39,559 529,996,462 214,508,440 2,536,651 217,045,091
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.480% 33.520%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.923% 29.077%
Page 2 of 2 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 744,465,343 2,576,210 747,041,553 529,956,903 39,559 529,996,462 214,508,440 2,536,651 217,045,091
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,342,550 2,211,159 3,553,709 818,847 1,541,996 2,360,843 523,703 669,163 1,192,866
4 182318 Accumulated Amortization - AFUDC (222,313) (998,047) (1,220,360) (133,743) (696,037) (829,780) (88,570) (302,010) (390,580)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 12,161,142 12,161,142 0 8,274,441 8,274,441 0 3,886,701 3,886,701
1 164115 Gas Inventory--Clay Basin 0 84,411 84,411 0 58,866 58,866 0 25,545 25,545
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 3,061,287 0 3,061,287 3,061,287 0 3,061,287 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,265,415 0 7,265,415 7,265,415 0 7,265,415 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,168,608) 0 (2,168,608) (2,168,608) 0 (2,168,608) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (18,743,090) 0 (18,743,090) (7,926,270) 0 (7,926,270) (10,816,820) 0 (10,816,820)
99 190393 ADFIT-Customer Tax Credit 3,936,049 0 3,936,049 1,664,517 0 1,664,517 2,271,532 0 2,271,532
99 235199 Customer Deposits (2,817) 0 (2,817) (2,817) 0 (2,817) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 2,518,644 0 2,518,644 2,518,644 0 2,518,644 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (528,915) 0 (528,915) (528,915) 0 (528,915) 0 0 0
C-WKC Working Capital 39,301,404 0 39,301,404 26,565,271 0 26,565,271 12,736,133 12,736,133
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 35,759,606 19,189,729 54,949,335 31,133,628 13,078,682 44,212,310 4,625,978 6,111 ,047 10,737,025
NET RATE BASE 780,224,949 21,765,939 801,990,888 561,090,531 13,118,241 574,208,772 219,134,418 8,647,698 227,782,116
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:39 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 285,008 285,008
Steam (ED-ID) 387,940 387,940
Steam (ED-WA) 989,835 989,835
Hydro (ED-AN) 1,491,317 1,491,317
Other (ED-AN) 843,134 843,134
Total Electric Production 3,997,234 3,997,234
Electric Transmission
ED-AN 1,968,488 1,968,488
ED-ID 16,610 16,610
ED-WA 43,670 43,670
Total Electric Transmission 2,028,768 2,028,768
Electric Distribution
ED-AN 7,097 7,097
ED-ID 1,505,268 1,505,268
ED-WA 3,422,305 3,422,305
Total Electric Distribution 4,934,670 4,934,670
Gas Underground Storage
1 GD-AN 64,356 64,356 64,356 64,356 43,788 43,788 20,568 20,568
GD-OR 11,212 11,212
Total Gas Underground Storac 75,568 64,356 11,212 64,356 64,356 43,788 43,788 20,568 20,568
Gas Distribution
6 GD-AN 4,409 4,409 4,409 4,409 2,931 2,931 1,478 1,478
GD-ID 562,040 562,040 562,040 562,040 562,040 562,040
GD-WA 1,443,682 1,443,682 1,443,682 1 ,443,682 1,443,682 1,443,682
GD-OR 960,601 960,601
Total Gas Distribution 2,970,732 2,010,131 960,601 2,005,722 4,409 2,010,131 1,443,682 2,931 1,446,613 562,040 1,478 563,518
General Plant
ED-AN 226,436 226,436
ED-ID 53,433 53,433
ED-WA 140,988 140,988
7,4 CD-AA 1,811,561 1,270,122 375,138 166,301 375,138 375,138 261 ,610 261 ,610 113,528 113,528
9,4 CD-AN 87,323 67,364 19,959 19,959 19,959 13,919 13,919 6,040 6,040
9 CD-ID 36,690 28,304 8,386 8,386 8,386 8,386 8,386
9 CD-WA 123,574 95,329 28,245 28,245 28,245 28,245 28,245
8,4 GD-AA 27,902 19,262 8,640 19,262 19,262 13,433 13,433 5,829 5,829
4 GD-AN 1,265 1,265 1 ,265 1 ,265 882 882 383 383
GD-ID 4,821 4,821 4,821 4,821 4,821 4,821
GD-WA 94,896 94,896 94,896 94,896 94,896 94,896
GD-OR 15,683 15,683
Total General Plant 2,624,572 1,881,976 551,972 190,624 136,348 415,624 551,972 123,141 289,844 412,985 13,207 125,780 138,987
Total Depreciation Expense 16,631,544 12,842,648 2,626,459 1,162,437 2,142,070 484,389 2,626,459 1,566,823 336,563 1,903,386 575,247 147,826 723,073
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 6 Actual Therms Purchased 66.480% 33.520%
Page 1 of 1 Print Date-Time: 5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 76,534 76,534
Misc Intangible Plt (303000) ED-AN 21,934 21,934
Total Production/Transmission 98,468 98,468
Distribution
Franchises (302000) ED-WA 9,312 9,312
Misc Intangible Plt (303000) ED-WA 489 489
Total Distribution 9,801 9,801
General Plant - 303000
7,4 CD-AA 34,569 24,238 7,158 3,173 7,158 7,158 4,992 4,992 2,166 2,166
9,4 CD-AN 810 625 185 185 185 129 129 56 56
GD-ID 1 ,233 1 ,233 1,233 1,233 1,233 1 ,233
GD-WA 2,072 2,072 2,072 2,072 2,072 2,072
GD-OR 551 551
Total General Plant - 303000 39,235 24,863 10,648 3,724 3,305 7,343 10,648 2,072 5,121 7,193 1,233 2,222 3,455
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 4,351,242 3,050,743 901,055 399,444 901,055 901,055 628,369 628,369 272,686 272,686
9,4 CD-AN 4,354 3,359 995 995 995 694 694 301 301
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 63,676 49,122 14,554 14,554 14,554 14,554 14,554 0
ED-AN 682,151 682,151
ED-ID 0 0
ED-WA 117,124 117,124
8,4 GD-AA 24,708 17,057 7,651 17,057 17,057 11,895 11,895 5,162 5,162
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 5,923 5,923
Total Miscellaneous IT Intangible Plant - 3031XX 5,249,178 3,902,499 933,661 413,018 14,554 919,107 933,661 14,554 640,958 655,512 0 278,149 278,149
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 35,202 35,202 0 0 0 0 0 0 0 0
Total Amortization Expense 5,431,884 4,070,833 944,309 416,742 17,859 926,450 944,309 16,626 646,079 662,705 1,233 280,371 281,604
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (82,165,576) (82,165,576)
Steam (ED-ID) (100,263,963) (100,263,963)
Steam (ED-WA) (197,649,531) (197,649,531)
Hydro (ED-AN) (204,158,151) (204,158,151)
Other (ED-AN) (180,442,838) (180,442,838)
Total Electric Production (764,680,059) (764,680,059)
Electric Transmission
ED-AN (259,269,206) (259,269,206)
ED-ID (10,878,786) (10,878,786)
ED-WA (17,264,626) (17,264,626)
Total Electric Transmission (287,412,618) (287,412,618)
Electric Distribution
ED-AN (581,227) (581,227)
ED-ID (296,567,597) (296,567,597)
ED-WA (493,889,205) (493,889,205)
Total Electric Distribution (791,038,029) (791,038,029)
Gas Underground Storage
1 GD-AN (20,012,526) (20,012,526) (20,012,526) (20,012,526) (13,616,523) (13,616,523) (6,396,003) (6,396,003)
GD-OR (1,779,118) (1,779,118)
Total Gas Underground Storac (21,791,644) (20,012,526) (1,779,118) (20,012,526) (20,012,526) (13,616,523) (13,616,523) (6,396,003) (6,396,003)
Gas Distribution
6 GD-AN (2,083,139) (2,083,139) (2,083,139) (2,083,139) (1 ,384,871) (1,384,871) (698,268) (698,268)
GD-ID (108,223,689) (108,223,689) (108,223,689) (108,223,689) (108,223,689) (108,223,689)
GD-WA (202,850,857) (202,850,857) (202,850,857) (202,850,857) (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) (311,074,546) (2,083,139) (313,157,685) (202,850,857) (1,384,871) (204,235,728) (108,223,689) (698,268) (108,921,957)
General Plant
ED-AN (37,189,606) (37,189,606)
ED-ID (13,793,621) (13,793,621)
ED-WA (27,433,049) (27,433,049)
7,4 CD-AA (110,813,584) (77,693,620) (22,947,277) (10,172,687) (22,947,277) (22,947,277) (16,002,743) (16,002,743) (6,944,534) (6,944,534)
9,4 CD-AN (9,115,066) (7,031,635) (2,083,431) (2,083,431) (2,083,431) (1 ,452,922) (1,452,922) (630,509) (630,509)
9 CD-ID (4,298,450) (3,315,953) (982,497) (982,497) (982,497) (982,497) (982,497
9 CD-WA (9,334,736) (7,201,095) (2,133,641) (2,133,641) (2,133,641) (2,133,641) (2,133,641)
8,4 GD-AA (2,845,566) (1,964,436) (881,130) (1 ,964,436) (1 ,964,436) (1 ,369,939) (1,369,939) (594,497) (594,497)
4 GD-AN (3,955,610) (3,955,610) (3,955,610) (3,955,610) (2,758,524) (2,758,524) (1,197,086) (1,197,086)
GD-ID (2,525,988) (2,525,988) (2,525,988) (2,525,988) (2,525,988) (2,525,988)
GD-WA (13,727,981) (13,727,981) (13,727,981) (13,727,981) (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) (19,370,107) (30,950,754) (50,320,861) (15,861,622) (21,584,128) (37,445,750) (3,508,485) (9,366,626) (12,875,111)
Total Accumulated Depreciatii (2,569,150,453) (2,016,789,285) (383,491,072) (168,870,096) (330,444,653) (53,046,419) (383,491,072) (218,712,479) (36,585,522) (255,298,001) (111,732,174) (16,460,897) (128,193,071)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 6 Actual Therms Purchased 66.480% 33.520%
Page 1 of 1 Print Date-Time: 5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-1A
For Month Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,608,421) (16,608,421)
Misc Intangible Plt (303000 ED-AN 3,092,936 3,092,936
Total Production/Transmission (19,701,357) (19,701,357)
Distribution
Franchises (302000) ED-WA (507,969) (507,969)
Misc Intangible Plt (303000 ED-WA (72,248) (72,248)
Total Distribution (580,217) (580,217)
General Plant - 303000
7,4 CD-AA (5,467,907) (3,833,659) (1,132,294) (501,954) (1,132,294) (1,132,294) (789,628) (789,628) (342,666) (342,666)
9,4 CD-AN (155,548) (119,994) (35,554) (35,554) (35,554) (24,794) (24,794) (10,760) (10,760)
GD-ID (175,460) (175,460) (175,460) (175,460) (175,460) (175,460)
GD-WA (341,499) (341,499) (341,499) (341,499) (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) (516,959) (1,167,848) (1,684,807) (341,499) (814,422) (1,155,921) (175,460) (353,426) (528,886)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (172,745,750) (121,115,500) (35,772,190) (15,858,060) (35,772,190) (35,772,190) (24,946,452) (24,946,452) (10,825,738) (10,825,738)
9,4 CD-AN (512,708) (395,518) (117,190) (117,190) (117,190) (81,725) (81,725) (35,465) (35,465)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,644,000) (2,811,091) (832,909) (832,909) (832,909) (832,909) (832,909) 0 0
ED-AN (16,162,199) (16,162,199)
ED-ID 0 0
ED-WA (3,384,858) (3,384,858)
8,4 GD-AA (298,569) (206,117) (92,452) (256,075) (256,075) (178,579) (178,579) (77,496) (77,496)
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 86,269 86,269
Total Miscellaneous IT Intangible Plant - 3031X (196,834,353) (143,869,166) (36,928,406) (16,036,781) (832,909) (36,145,455) (36,978,364) (832,909) (25,206,756) (26,039,665) 0 (10,938,699) (10,938,699)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,599,838) (1,599,838) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (224,992,062) (169,704,231) (38,613,213) (16,674,618) (1,349,868) (37,313,303) (38,663,171) (1,174,408) (26,021,178) (27,195,586) (175,460) (11,292,125) (11,467,585)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended January 31, 2024 Gas-North 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 G D-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 ] of 3 Print Date-Time: 5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended January 31, 2024 Gas-North 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 G D-WA / ID AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended January 31, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended January 31, 2024 Gas-North 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
8 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
8 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 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended January 31, 2024 Gas-North 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
8 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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-1A
For Month Ended January 31, 2024 Gas-North 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 (829,329) (639,769) (189,560) 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 (71,593,853) (50,254,191) (14,843,478) (6,496,184)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-1A
For Month Ended January 31, 2024 Gas-North 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 1100,489,871 43,307,307 126,565,271 12,736,133 6,795,155
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 4:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-12A
For Twelve Months Ended January 31, 2024
Avera e of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 51,925,903 39,354,805 12,571,098
Adjustments
Adjusted Gas Net Operating Income (Loss) 51,925,903 39,354,805 12,571,098
G-APL Gas Net Adjusted Rate Base 768,818,746 551,556,947 217,261,799
RATE OF RETURN 6.754% 7.135% 5.786%
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 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-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 System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers -AMA 02-01-2023 thru 01-31-2024 270,517 176,531 93,986
2 Percent 100.000% 65.257% 34.743%
G-OPS Direct Distribution Operating Expense 02-01-2023 thru 01-31-2024 14,265,833 10,028,529 4,237,304
3 Percent 100.000% 70.298% 29.702%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 02-01-2023 thru 01-31-2024 297,163,119 198,687,189 98,475,930
6 Percent 100.000% 66.861% 33.139%
Page 1 of 4 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 82.833% 36.721%
7 Average (CD AA) 100.000% 70.112% 20.708% 9.180%
Page 2 of 4 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 38,722,723 0 26,997,474 11,725,249
Percentage 100.000% 0.000% 69.720% 30.280%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 02-01-2023 thru 01-31-2024 31,869,133 22,719,148 9,149,985
11 Percent 100.000% 71.289% 28.711%
Net Gas Plant (before ADFIT) -AMA 01-01-2023 thru 01-31-2024 842,526,420 597,621,548 244,904,872
12 Percent 100.000% 70.932% 29.068%
G-PLT Net Gas General Plant -AMA 01-01-2023 thru 01-31-2024 96,286,394 75,174,125 21,112,269
13 Percent 100.000% 78.073% 21.927%
Net Allocated Schedule M's -AMA 02-01-2023 thru 01-31-2024 -37,024,019 -26,473,079 -10,550,940
14 Percent 100.000% 71.502% 28.498%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 238,953,405 0 238,953,405 167,869,998 0 167,869,998 71,083,407 0 71,083,407
99 4812XX Commercial - Firm & Interruptible 118,418,972 0 118,418,972 85,279,740 0 85,279,740 33,139,232 0 33,139,232
99 4813XX Industrial-Firm 4,086,054 0 4,086,054 2,548,485 0 2,548,485 1,537,569 0 1,537,569
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 406,352 0 406,352 362,455 0 362,455 43,897 0 43,897
99 499XXX Unbilled Revenue 7,357,859 0 7,357,859 5,840,759 0 5,840,759 1,517,100 0 1,517,100
TOTAL SALES TO ULTIMATE CUSTOMERS 369,222,642 0 369,222,642 261,901,437 0 261,901,437 107,321 ,205 0 107,321,205
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 65,367,087 0 65,367,087 43,413,588 0 43,413,588 21,953,499 0 21,953,499
4 488000 Miscellaneous Service Revenues 9,461 0 9,461 3,375 0 3,375 6,086 0 6,086
99 4893XX Transportation Revenues 5,663,379 0 5,663,379 4,985,101 0 4,985,101 678,278 0 678,278
99 493000 Rent from Gas Property 1,000 0 1,000 1,000 0 1,000 0 0 0
99 495010 CCA Allowance Revenue 36,896,188 0 36,896,188 36,896,188 0 36,896,188 0 0 0
99 407310 CCA Allowance Revenue Deferral (36,896,188) 0 (36,896,188) (36,896,188) 0 (36,896,188) 0 0 0
4 495XXX Other Gas Revenues 6,958,593 373,472 7,332,065 4,619,263 260,448 4,879,711 2,339,330 113,024 2,452,354
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 77,999,520 373,472 78,372,992 53,022,327 260,448 53,282,775 24,977,193 113,024 25,090,217
TOTAL GAS REVENUES 447,222,162 373,472 447,595,634 314,923,764 260,448 315,184,212 132,298,398 113,024 132,411,422
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 241,750,840 0 241,750,840 162,921,545 0 162,921,545 78,829,295 0 78,829,295
99 808XXX Net Natural Gas Storage Transactions 7,550,755 0 7,550,755 5,220,888 0 5,220,888 2,329,867 0 2,329,867
99 811000 Gas Used for Products Extraction (429,119) 0 (429,119) (285,773) 0 (285,773) (143,346) 0 (143,346)
10 813000 Other Gas Expenses 88,091 1,018,327 1,106,418 88,091 683,623 771,714 0 334,704 334,704
99 813010 Gas Technology Institute (GTI) Expenses 123,137 0 123,137 84,817 0 84,817 38,320 0 38,320
99 813100 CCA Emission Expense 53,155,807 0 53,155,807 53,155,807 0 53,155,807 0 0 0
99 407417 Regulatory Credits-CCA 53,246,943 0 53,246,943 53,246,943 0 53,246,943 0 0 0
TOTAL PRODUCTION EXPENSES 248,992,568 1,018,327 250,010,895 167,938,432 683,623 168,622,055 81,054,136 334,704 81,388,840
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 934,520 934,520 0 635,847 635,847 0 298,673 298,673
1 837000 Other Equipment 0 1,986,201 1,986,201 0 1 ,351,411 1,351,411 0 634,790 634,790
TOTAL UNDERGROUND STORAGE OPER EXP 0 2,920,721 2,920,721 0 1 ,987,258 1,987,258 0 933,463 933,463
G-DEPX Depreciation Expense-Underground Storage 0 768,757 768,757 0 523,062 523,062 0 245,695 245,695
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 180,705 180,705 0 122,952 122,952 0 57,753 57,753
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 949,462 949,462 0 646,014 646,014 0 303,448 303,448
TOTAL UNDERGROUND STORAGE EXPENSES 0 3,870,183 3,870,183 0 2,633,272 2,633,272 0 1,236,911 1,236,911
Page 1 of 4 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 406,333 2,012,030 2,418,363 332,810 1,414,417 1,747,227 73,523 597,613 671,136
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 4,674,561 3,028,281 7,702,842 3,119,304 2,128,821 5,248,125 1,555,257 899,460 2,454,717
3 875000 Measuring & Reg Sta Exp-General 152,598 0 152,598 115,716 0 115,716 36,882 0 36,882
3 876000 Measuring & Reg Sta Exp-Industrial 17,056 0 17,056 3,613 0 3,613 13,443 0 13,443
3 877000 Measuring & Reg Sta Exp-City Gate 84,186 0 84,186 61,422 0 61,422 22,764 0 22,764
3 878000 Meter & House Regulator Expenses 457,339 0 457,339 249,695 0 249,695 207,644 0 207,644
3 879000 Customer Installation Expenses 2,271,481 5,609,512 7,880,993 1,473,461 3,943,375 5,416,836 798,020 1,666,137 2,464,157
3 880000 Other Expenses 1,985,802 2,325,651 4,311,453 1,558,948 1,634,886 3,193,834 426,854 690,765 1,117,619
3 881000 Rents 0 (2,460) (2,460) 0 (1,729) (1,729) 0 (731) (731)
MAINTENANCE
3 885000 Supervision & Engineering 53,637 0 53,637 38,373 0 38,373 15,264 0 15,264
3 887000 Mains 1,202,555 0 1,202,555 993,782 0 993,782 208,773 0 208,773
3 889000 Measuring & Reg Sta Exp-General 238,801 20,388 259,189 162,649 14,332 176,981 76,152 6,056 82,208
3 890000 Measuring & Reg Sta Exp-Industrial 23,595 846 24,441 19,457 595 20,052 4,138 251 4,389
3 891000 Measuring & Reg Sta Exp-City Gate 155,469 2,272 157,741 83,808 1,597 85,405 71,661 675 72,336
3 892000 Services 1,396,326 0 1,396,326 1,036,720 0 1,036,720 359,606 0 359,606
3 893000 Meters & House Regulators 1,146,093 692,148 1,838,241 778,770 486,566 1,265,336 367,323 205,582 572,905
3 894000 Other Equipment 0 246,296 246,296 0 173,141 173,141 0 73,155 73,155
TOTAL DISTRIBUTION OPERATING EXP 14,265,832 13,934,964 28,200,796 10,028,528 9,796,001 19,824,529 4,237,304 4,138,963 8,376,267
G-DEPX Depreciation Expense-Distribution 24,256,033 57,054 24,313,087 17,062,670 38,147 17,100,817 7,193,363 18,907 7,212,270
G-OTX Taxes Other Than FIT 24,585,489 0 24,585,489 21,859,736 0 21,859,736 2,725,753 0 2,725,753
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 48,841,522 57,054 48,898,576 38,922,406 38,147 38,960,553 9,919,116 18,907 9,938,023
TOTAL DISTRIBUTION EXPENSES 63,107,354 13,992,018 77,099,372 48,950,934 9,834,148 58,785,082 14,156,420 4,157,870 18,314,290
Page 2 of 4 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 87,753 87,753 0 57,265 57,265 0 30,488 30,488
2 902000 Meter Reading Expenses 363,188 85,024 448,212 251,141 55,484 306,625 112,047 29,540 141,587
2 903XXX Customer Records & Collection Expenses 558,158 5,000,910 5,559,068 320,164 3,263,444 3,583,608 237,994 1,737,466 1,975,460
2 904000 Uncollectible Accounts 1,106,279 56,092 1,162,371 906,659 36,604 943,263 199,620 19,488 219,108
2 905000 Misc Customer Accounts 0 183,819 183,819 0 119,955 119,955 0 63,864 63,864
TOTAL CUSTOMER ACCOUNTS EXPENSES 2,027,625 5,413,598 7,441,223 1,477,964 3,532,752 5,010,716 549,661 1,880,846 2,430,507
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 19,446,189 98,455 19,544,644 15,267,560 64,249 15,331,809 4,178,629 34,206 4,212,835
2 909000 Advertising 49,456 490,208 539,664 35,631 319,895 355,526 13,825 170,313 184,138
2 910000 Misc Customer Service & Info Exp 0 69,850 69,850 0 45,582 45,582 0 24,268 24,268
TOTAL CUSTOMER SERVICE & INFO EXP 19,495,645 658,513 20,154,158 15,303,191 429,726 15,732,917 4,192,454 228,787 4,421 ,241
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 7 7 0 5 5 0 2 2
TOTAL SALES EXPENSES 0 7 7 0 5 5 0 2 2
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 443,963 8,760,840 9,204,803 206,308 6,109,547 6,315,855 237,655 2,651,293 2,888,948
4 921000 Office Supplies & Expenses 133 1,116,759 1,116,892 134 778,794 778,928 (1) 337,965 337,964
4 922000 Admin. Expenses Transferred - Credit 0 (19,149) (19,149) 0 (13,354) (13,354) 0 (5,795) (5,795)
4 923000 Outside Services Employed 512,698 3,865,919 4,378,617 426,979 2,695,976 3,122,955 85,719 1,169,943 1,255,662
4 924000 Property Insurance Premium 0 671,103 671,103 0 468,007 468,007 0 203,096 203,096
4 925XXX Injuries and Damages 19,026 1,897,501 1,916,527 14,830 1 ,323,260 1,338,090 4,196 574,241 578,437
4 926XXX Employee Pensions and Benefits 1,939,020 5,842,863 7,781,883 1,434,754 4,074,637 5,509,391 504,266 1,768,226 2,272,492
4 928000 Regulatory Commission Expenses 1,303,461 235,228 1,538,689 1,068,751 164,041 1,232,792 234,710 71,187 305,897
4 930000 Miscellaneous General Expenses 27,774 1,772,253 1,800,027 21,869 1 ,235,916 1,257,785 5,905 536,337 542,242
4 931000 Rents 0 154,291 154,291 0 107,598 107,598 0 46,693 46,693
4 935000 Maintenance of General Plant 723,504 3,269,121 3,992,625 626,168 2,279,787 2,905,955 97,336 989,334 1,086,670
TOTAL ADMIN & GEN OPERATING EXP 4,969,579 27,566,729 32,536,308 3,799,793 19,224,209 23,024,002 1,169,786 8,342,520 9,512,306
Page 3 of 4 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 1,697,106 5,090,182 6,787,288 1,545,528 3,549,740 5,095,268 151,578 1,540,442 1,692,020
G-AMTX Amortization Expense - General Plant - 303000 39,657 88,128 127,785 24,862 61,458 86,320 14,795 26,670 41,465
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 607,002 10,265,565 10,872,567 607,002 7,158,897 7,765,899 0 3,106,668 3,106,668
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (61,192) 0 (61,192) (61,192) 0 (61,192) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 1,696,454 0 1,696,454 1,696,454 0 1,696,454 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 754,848 0 754,848 754,848 0 754,848 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 318,056 0 318,056 318,056 0 318,056 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 51,361 238,386 289,747 39,100 169,092 208,192 12,261 69,294 81,555
99 407314 Regulatory Debit - FISERVE Amortization 158,334 0 158,334 0 0 0 158,334 0 158,334
99 407319 AFUDC Equity DFIT Deferral 12,483 0 12,483 0 0 0 12,483 0 12,483
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 88,882 0 88,882 57,183 0 57,183 31,699 0 31,699
99 407347 COVID-19 Deferred Costs (13,005) 0 (13,005) 0 0 0 (13,005) 0 (13,005)
99 407357 AMORT OF INTERVENOR FUND DEFER 19,865 0 19,865 19,865 0 19,865 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (3,271) 0 (3,271) (3,271) 0 (3,271) 0 0 0
99 407381 Voluntary RNG Revenue Offset 41,466 0 41,466 34,857 0 34,857 6,609 0 6,609
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage (9,606,548) 0 (9,606,548) (6,892,314) 0 (6,892,314) (2,714,234) 0 (2,714,234)
99 407416 Reg. Credits-CCA B&O Tax (645,683) 0 (645,683) (645,683) 0 (645,683) 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (87,464) 0 (87,464) 0 0 0 (87,464) 0 (87,464)
99 407443 Regulatory Deferral - Reg. Fees (616,048) 0 (616,048) (616,048) 0 (616,048) 0 0 0
99 407447 Regulatory Deferral - COVID-19 (587,998) 0 (587,998) (587,998) 0 (587,998) 0 0 0
99 407452 Regulatory Deferral - Intervenor Funding (37,628) 0 (37,628) (37,628) 0 (37,628) 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (32,517) 0 (32,517) (28,552) 0 (28,552) (3,965) 0 (3,965)
99 407493 Amortization Remand Residual (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
G-OTX Taxes Other Than FIT--A&G 645,979 1,232,441 1,878,420 471,965 859,467 1,331,432 174,014 372,974 546,988
TOTAL A&G DEPR/AMRT/NON-FIT TAXES (5,627,881) 16,914,702 11 ,286,821 (3,370,986) 11,798,654 8,427,668 (2,256,895) 5,116,048 2,859,153
TOTAL ADMIN & GENERAL EXPENSES 658,302 44,481,431 43,823,129 428,807 31,022,863 31,451,670 1,087,109 13,458,568 12,371 ,459
TOTAL EXPENSES BEFORE FIT 332,964,890 69,434,077 402,398,967 234,099,328 48,136,389 282,235,717 98,865,562 21,297,688 120,163,250
NET OPERATING INCOME (LOSS) BEFORE FIT 45,196,667 32,948,495 12,248,172
G-FIT FEDERAL INCOME TAX 20,300,635 16,348,297 3,952,338
G-FIT DEFERRED FEDERAL INCOME TAX (27,029,871) (22,754,607) (4,275,264)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 51 ,925,903 39,354,805 12,571 ,098
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers - AMA 100.000% 65.257% 34.743%
G-ALL 3 Direct Distribution Operating Expense 100.000% 70.298% 29.702%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-12A
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
4 495000 Other Gas Revenue-Miscellaneous 55,343 369,254 424,597 55,343 257,507 312,850 0 111,747 111,747
4 495028 Deferred Exchange Reservation 5,625,000 0 5,625,000 3,734,391 0 3,734,391 1,890,609 0 1,890,609
4 495100 Entitlement Penalties 42,785 4,218 47,003 27,804 2,942 30,746 14,981 1,276 16,257
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral 2,939,267 0 2,939,267 3,775,535 0 3,775,535 (836,268) 0 (836,268)
4 495329 Amortization Res Decoupling Deferral (1,705,985) 0 (1,705,985) (2,480,763) 0 (2,480,763) 774,778 0 774,778
4 495338 Non-Res Decoupling Deferred Rev 2,035,150 0 2,035,150 1,544,773 0 1,544,773 490,377 0 490,377
4 495339 Amortization Non-Res Decoupling (2,032,968) 0 (2,032,968) (2,037,820) 0 (2,037,820) 4,852 0 4,852
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 6,958,592 373,472 7,332,064 4,619,263 260,449 4,879,712 2,339,329 113,023 2,452,352
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-12A
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
6 804000 Gas Purchases 131,894,299 0 131,894,299 87,922,775 0 87,922,775 43,971,524 0 43,971,524
1 804001 Pipeline Demand Costs 27,753,912 0 27,753,912 18,967,887 0 18,967,887 8,786,025 0 8,786,025
1 804002 Transport Variable Charges 371,656 0 371,656 253,902 0 253,902 117,754 0 117,754
6 804010 Gas Costs - Fixed Hedge 18,378 0 18,378 12,223 0 12,223 6,155 0 6,155
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 585,777 0 585,777 420,519 0 420,519 165,258 0 165,258
6 804018 Merchandise Processing Fee 162,161 0 162,161 107,711 0 107,711 54,450 0 54,450
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 19,344,120 0 19,344,120 12,902,863 0 12,902,863 6,441,257 0 6,441,257
6 804700 Gas Costs - Offsystem Bookout 224,430 0 224,430 151,066 0 151,066 73,364 0 73,364
6 804711 Gas Costs - Offsystem Bookout Offset (224,430) 0 (224,430) (151,066) 0 (151,066) (73,364) 0 (73,364)
6 804730 Gas Costs - Intracompany LDC Gas 6,459,995 0 6,459,995 4,291,433 0 4,291,433 2,168,562 0 2,168,562
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 57,259,181 0 57,259,181 39,517,899 0 39,517,899 17,741,282 0 17,741,282
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 2,098,639 0 2,098,639 1,475,667 0 1,475,667 622,972 0 622,972
TOTAL PURCHASED GAS COSTS 241,750,840 0 241,750,840 162,921,545 0 162,921,545 78,829,295 0 78,829,295
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 66.861% 33.139%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-12
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 131,203 98,455 229,658 73,682 64,249 137,931 57,521 34,206 91,727
99 908600 Public Purpose Tariff Rider Expense Offset 18,750,206 0 18,750,206 14,671,041 0 14,671 ,041 4,079,165 0 4,079,165
99 908610 Limited Income Tax Refund Program 25,131 0 25,131 25,131 0 25,131 0 0 0
99 908690 Schedule 91 Amortization included in Unbille 539,649 0 539,649 497,706 0 497,706 41,943 0 41,943
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 19,446,189 98,455 19,544,644 15,267,560 64,249 15,331,809 4,178,629 34,206 4,212,835
ALLOCATION RATIOS:
G-ALL 2 Number of Customers - AMA 100.000% 65.257% 34.743%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of l Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.849% 2.853%
Total Weighted Cost 2.849% 2.853%
G-APL Net Rate Base 768,818,746 551,556,947 217,261,799
Interest Deduction for FIT Calculation 21,912,336 15,713,857 6,198,479
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-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:
G-OPS Operating Revenue 447,595,634 315,184,212 132,411,422
G-OPS Operating & Maintenance Expense 341,264,108 234,201,482 107,062,626
G-OPS Book Deprec/Amort and Reg Amortizations 34,490,245 24,720,115 9,770,130
G-OTX Taxes Other than FIT 26,644,614 23,314,120 3,330,494
Net Operating Income Before FIT 45,196,667 32,948,495 12,248,172
G-INT Less: Interest Expense 21,912,336 15,713,857 6,198,479
G-OTX Less: Idaho ITC Deferral & Amortization (4,719) 0 (4,719)
G-SCM Schedule M Adjustments 73,390,077 60,614,395 12,775,682
Taxable Net Operating Income 96,669,689 77,849,033 18,820,656
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 20,300,635 16,348,297 3,952,338
G-DTE Deferred FIT (17,154,941) (13,965,090) (3,189,851)
G-DTE Customer Tax Credit Amortization (9,874,930) (8,789,517) (1,085,413)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC (6,729,236) (6,406,310) (322,926)
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 26,599,799 16,269,686 42,869,485 19,240,063 11,331,304 30,571,367 7,359,736 4,938,382 12,298,118
12 997001 Contributions In Aid of Construction 0 1,487,711 1,487,711 0 1,055,263 1,055,263 0 432,448 432,448
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (299,595) (299,595) 0 (212,509) (212,509) 0 (87,086) (87,086)
99 997010 Deferred Gas Credit and Refunds 55,160,543 0 55,160,543 38,042,232 0 38,042,232 17,118,311 0 17,118,311
12 997016 Redemption Expense Amortization 0 25,166 25,166 0 17,851 17,851 0 7,315 7,315
99 997018 DSM Tariff Rider 1,244,663 0 1,244,663 (632,802) 0 (632,802) 1,877,465 0 1,877,465
12 997020 FAS87 Current Pension Accrual 0 (355,883) (355,883) 0 (252,435) (252,435) 0 (103,448) (103,448)
12 997027 Customer Uncollectibles 204,265 (893,784) (689,519) 60,917 (633,979) (573,062) 143,348 (259,805) (116,457)
99 997031 Decoupling Mechanism (1,235,465) 0 (1,235,465) (801,726) 0 (801 ,726) (433,739) 0 (433,739)
12 997032 Interest Rate Swaps 0 2,817,311 2,817,311 0 1,998,375 1,998,375 0 818,936 818,936
12 997035 Leases 0 (19,780) (19,780) 0 (13,794) (13,794) 0 (5,986) (5,986)
12 997048 AFUDC 0 (228,307) (228,307) 0 (161,943) (161 ,943) 0 (66,364) (66,364)
12 997049 Tax Depreciation 0 (40,649,381) (40,649,381) 0 (28,833,419) (28,833,419) 0 (11,815,962) (11,815,962)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins 541,285 0 541,285 499,342 0 499,342 41,943 0 41,943
12 997080 Book Transportation Depreciation 0 3,911 ,756 3,911,756 0 2,774,687 2,774,687 0 1 ,137,069 1,137,069
12 997081 Deferred Compensation 0 (11,082) (11,082) 0 (7,861) (7,861) 0 (3,221) (3,221)
4 997082 Meal Disallowances 0 194,905 194,905 0 135,921 135,921 0 58,984 58,984
12 997083 Paid Time Off 0 271 ,484 271,484 0 192,569 192,569 0 78,915 78,915
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
12 997101 Repairs 481 (a) 0 (4,200,845) (4,200,845) 0 (2,979,743) (2,979,743) 0 (1,221,102) (1,221,102)
99 997105 WA Nat Gas Line Extension 1,696,454 0 1,696,454 1 ,696,454 0 1,696,454 0 0 0
99 997107 MDM System 1,072,904 0 1,072,904 1 ,072,904 0 1,072,904 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (32,470) 0 (32,470) (32,470) 0 (32,470) 0 0 0
99 997109 Tax Reform Amortization (28,721) 0 (28,721) (28,721) 0 (28,721) 0 0 0
99 997110 FISERVE 158,334 77,185 235,519 0 54,749 54,749 158,334 22,436 180,770
12 997111 Capitalized Transportation 0 (30,843) (30,843) 0 (21,878) (21,878) 0 (8,965) (8,965)
12 997114 AFUDC Debt CWIP 0 38,842 38,842 0 27,551 27,551 0 11,291 11,291
12 997115 AFUDC Equity DFIR Deferral 12,483 0 12,483 0 0 0 12,483 0 12,483
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 844,051 844,051 0 598,702 598,702 0 245,349 245,349
12 997120 Transportation Tax Disallowance 0 33,143 33,143 0 23,509 23,509 0 9,634 9,634
12 997122 Regulatory Fees (616,048) 0 (616,048) (616,048) 0 (616,048) 0 0 0
12 997125 COVID-19 (765,295) 0 (765,295) (587,998) 0 (587,998) (177,297) 0 (177,297)
12 997126 Prepaid Expenses 0 (75,365) (75,365) 0 (53,458) (53,458) 0 (21,907) (21,907)
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (12,113,428) (12,113,428) 0 (8,592,297) (8,592,297) 0 (3,521,131) (3,521,131)
12 997129 Mixed Service Costs (IDD#5) 0 (6,100,000) (6,100,000) 0 (4,326,852) (4,326,852) 0 (1,773,148) (1,773,148)
12 997138 Intervenor Funding (20,288) 0 (20,288) (20,288) 0 (20,288) 0 0 0
12 997139 Pension Settlement 0 145,545 145,545 0 103,238 103,238 0 42,307 42,307
99 997140 Insurance Balancing (34,898) 0 (34,898) (30,933) 0 (30,933) (3,965) 0 (3,965)
99 997141 CCA 36,132,159 0 36,132,159 36,132,159 0 36,132,159 0 0 0
99 997143 Depreciation Rate Deferral 1,418 0 1,418 57,183 0 57,183 (55,765) 0 (55,765)
99 997144 Williams Pipeline Outage (9,606,548) 0 (9,606,548) (6,892,314) 0 (6,892,314) (2,714,234) 0 (2,714,234)
12 997145 Sec 174 Research Costs 0 1,837,489 1,837,489 0 1,303,368 1,303,368 0 534,121 534,121
99 997147 Energy Efficiency Program 2,458 0 2,458 2,458 0 2,458 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 110,414,096 (37,024,019) 73,390,077 87,087,476 (26,473,081) 60,614,395 23,326,620 (10,550,938) 12,775,682
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers - AMA 100.000% 65.257% 34.743%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.861% 33.139%
G-ALL 11 Book Depreciation 100.000% 71.289% 28.711%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.932% 29.068%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:33 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 1,096,955 778,092 318,863
99 410100 Deferred Federal Income Tax Exp (4,927,453) (3,061,172) (1,866,281)
SUBTOTAL (3,830,498) (2,283,080) (1,547,418)
12 411100 Deferred Federal Income Tax Expense - Allocated (3,371,867) (2,391,733) (980,134)
99 411100 Deferred Federal Income Tax Exp (12,700,796) (11,214,031) (1,486,765)
SUBTOTAL (16,072,663) (13,605,764) (2,466,899)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 2,748,220 1,923,754 824,466
SUBTOTAL 2,748,220 1,923,754 824,466
Total Deferred Federal Income Tax Expense (17,154,941) (13,965,090) (3,189,851)
99 411193 Customer Tax Credit Amortization (9,874,930) (8,789,517) (1,085,413)
SUBTOTAL (9,874,930) (8,789,517) (1,085,413)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.932% 29.068%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 180,705 180,705 0 122,952 122,952 0 57,753 57,753
TOTAL UNDERGROUND STORAGE TAX 0 180,705 180,705 0 122,952 122,952 0 57,753 57,753
DISTRIBUTION
99 408110 State Excise Tax 10,626,392 0 10,626,392 10,626,392 0 10,626,392 0 0 0
99 408120 Municipal Occupation & License Tax 10,678,546 0 10,678,546 8,881,173 0 8,881,173 1,797,373 0 1,797,373
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 3,285,225 0 3,285,225 2,352,144 0 2,352,144 933,081 0 933,081
99 409100 State Income Tax 45 0 45 27 0 27 18 0 18
99 411410 State Income Tax-ITC Deferred 8 0 8 0 0 0 8 0 8
99 411420 State Income Tax-ITC Amortization 4,727 0 4,727 0 0 0 4,727 0 4,727
TOTAL DISTRIBUTION TAX 24,585,489 0 24,585,489 21,859,736 0 21,859,736 2,725,753 0 2,725,753
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 645,979 1,232,441 1,878,420 471,965 859,467 1,331,432 174,014 372,974 546,988
TOTAL A&G TAX 645,979 1,232,441 1,878,420 471,965 859,467 1,331,432 174,014 372,974 546,988
TOTAL TAXES OTHER THAN FIT 25,231,468 1,413,146 26,644,614 22,331,701 982,419 23,314,120 2,899,767 430,727 3,330,494
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,332,909 3,127,020 1,022,594 929,531 1,952,125 771,517 403,378 1,174,895
4 3031 XX Misc Intangible IT Plant (3031 XX) 3,655,641 61,430,572 65,086,213 3,655,641 42,839,839 46,495,480 0 18,590,733 18,590,733
TOTAL INTANGIBLE PLANT 5,449,752 62,763,481 68,213,233 4,678,235 43,769,370 48,447,605 771 ,517 18,994,111 19,765,628
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,292,003 1,292,003 0 892,870 892,870 0 399,133 399,133
1 351XXX Structures & Improvements 0 3,032,318 3,032,318 0 2,063,189 2,063,189 0 969,129 969,129
1 352XXX Wells 0 23,653,464 23,653,464 0 16,093,817 16,093,817 0 7,559,647 7,559,647
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,548,092 15,548,092 0 10,578,922 10,578,922 0 4,969,170 4,969,170
1 355000 Measuring & Regulating Equipment 0 2,156,693 2,156,693 0 1,467,414 1,467,414 0 689,279 689,279
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,170,566 3,170,566 0 2,157,253 2,157,253 0 1,013,313 1,013,313
TOTAL UNDERGROUND STORAGE PLAT` 0 51,457,068 51,457,068 0 35,025,180 35,025,180 0 16,431,888 16,431,888
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 704,245 0 704,245 520,046 0 520,046 184,199 0 184,199
6 375000 Structures & Improvements 1,616,607 0 1,616,607 958,238 0 958,238 658,369 0 658,369
6 376000 Mains 490,921 ,743 2,518,938 493,440,681 335,540,754 1,684,187 337,224,941 155,380,989 834,751 156,215,740
6 378000 Measuring & Reg Station Equip-General 7,596,273 0 7,596,273 4,874,849 0 4,874,849 2,721,424 0 2,721,424
6 379000 Measuring & Reg Station Equip-City Gate 6,902,673 0 6,902,673 1,969,765 0 1,969,765 4,932,908 0 4,932,908
6 380000 Services 348,494,413 0 348,494,413 238,864,403 0 238,864,403 109,630,010 0 109,630,010
6 381 XXX Meters 124,416,915 0 124,416,915 89,448,486 0 89,448,486 34,968,429 0 34,968,429
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,189,995 0 4,189,995 3,117,699 0 3,117,699 1,072,296 0 1,072,296
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 984,931 ,459 2,518,938 987,450,397 675,358,165 1,684,187 677,042,352 309,573,294 834,751 310,408,045
GENERAL PLANT
4 389XXX Land & Land Rights 3,372,029 2,727,214 6,099,243 3,272,093 1,901,877 5,173,970 99,936 825,337 925,273
4 390XXX Structures & Improvements 29,713,226 29,774,708 59,487,934 27,849,943 20,763,988 48,613,931 1,863,283 9,010,720 10,874,003
4 391XXX Office Furniture & Equipment 1,106,047 15,046,480 16,152,527 1,103,789 10,492,964 11,596,753 2,258 4,553,516 4,555,774
4 392XXX Transportation Equipment 14,058,333 5,528,705 19,587,038 10,394,494 3,855,553 14,250,047 3,663,839 1,673,152 5,336,991
4 393000 Stores Equipment 429,611 1,128,187 1,557,798 374,552 786,764 1,161,316 55,059 341,423 396,482
4 394000 Tools, Shop & Garage Equipment 3,422,085 7,949,112 11,371,197 2,717,535 5,543,472 8,261,007 704,550 2,405,640 3,110,190
4 395XXX Laboratory Equipment 108,462 529,264 637,726 108,462 369,093 477,555 0 160,171 160,171
4 396XXX Power Operated Equipment 3,594,052 1,074,575 4,668,627 2,685,714 749,376 3,435,090 908,338 325,199 1,233,537
4 397XXX Communications Equipment 4,699,871 22,110,449 26,810,320 3,660,283 15,419,164 19,079,447 1,039,588 6,691,285 7,730,873
4 398000 Miscellaneous Equipment 1,616 178,861 180,477 0 124,732 124,732 1,616 54,129 55,745
TOTAL GENERAL PLANT 60,505,332 86,047,555 146,552,887 52,166,865 60,006,983 112,173,848 8,338,467 26,040,572 34,379,039
Page 1 of 2 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,050,886,543 202,787,042 1,253,673,585 732,203,265 140,485,720 872,688,985 318,683,278 62,301,322 380,984,600
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (19,653,442) (19,653,442) 0 (13,372,202) (13,372,202) 0 (6,281,240) (6,281,240)
G-ADEP Distribution Plant (301,254,598) (2,056,989) (303,311,587) (195,898,563) (1,375,323) (197,273,886) (105,356,035) (681,666) (106,037,701)
G-ADEP General Plant 19,899,115 30,367,378 50,266,493 15,822,425 21,177,298 36,999,723 4,076,690 9,190,080 13,266,770
TOTAL ACCUMULATED DEPRECIATION 321,153,713 52,077,809 373,231,522 211,720,988 35,924,823 247,645,811 109,432,725 16,152,986 125,585,711
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (498,783) (1,127,456) (1,626,239) (330,104) (786,254) (1,116,358) (168,679) (341,202) (509,881)
G-AAMT Misc IT Intangible Plant - 3031XX (3,298,163) (32,991,245) (36,289,408) (3,298,163) (23,007,105) (26,305,268) 0 (9,984,140) (9,984,140)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 3,796,946 34,118,701 37,915,647 3,628,267 23,793,359 27,421,626 168,679 10,325,342 10,494,021
TOTAL ACCUMULATED DEPR/AMORT 324,950,659 86,196,510 411,147,169 215,349,255 59,718,182 275,067,437 109,601,404 26,478,328 136,079,732
NET GAS UTILITY PLANT before DFIT 725,935,884 116,590,532 842,526,416 516,854,010 80,767,538 597,621,548 209,081 ,874 35,822,994 244,904,868
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,859,364) (101,859,364) 0 (72,250,884) (72,250,884) 0 (29,608,480) (29,608,480)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (14,509,971) (14,509,971) 0 (10,121,084) (10,121,084) 0 (4,388,887) (4,388,887)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,341,107) (1,341,107) 0 (935,248) (935,248) 0 (405,859) (405,859)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 (468) (468) 0 (326) (326) 0 (142) (142)
12 283850 ADFIT - Gas portion of Bond Redemptions 0 273,840 273,840 0 194,240 194,240 0 79,600 79,600
TOTAL ACCUMULATED DFIT 0 117,984,750 117,984,750 0 83,501,782 83,501,782 0 34,482,968 34,482,968
NET GAS UTILITY PLANT 725,935,884 (1,394,218) 724,541,666 1516,854,010 (2,734,244) 514,119,766 209,081 ,874 1,340,026 210,421,900
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.861% 33.139%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.932% 29.068%
Page 2 of 2 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 725,935,884 (1,394,218) 724,541,666 516,854,010 (2,734,244) 514,119,766 209,081,874 1,340,026 210,421,900
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,422,219 2,157,460 3,579,679 900,883 1,504,548 2,405,431 521,336 652,912 1,174,248
4 182318 Accumulated Amortization - AFUDC (295,008) (906,962) (1,201,970) (212,066) (632,501) (844,567) (82,942) (274,461) (357,403)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 11,823,964 11,823,964 0 8,045,025 8,045,025 0 3,778,939 3,778,939
1 164115 Gas Inventory--Clay Basin 0 52,948 52,948 0 36,924 36,924 0 16,024 16,024
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 3,207,062 0 3,207,062 3,207,062 0 3,207,062 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,611,387 0 7,611,387 7,611,387 0 7,611,387 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,271,875) 0 (2,271,875) (2,271,875) 0 (2,271,875) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (20,936,510) 0 (20,936,510) (10,312,632) 0 (10,312,632) (10,623,878) 0 (10,623,878)
99 190393 ADFIT-Customer Tax Credit 4,396,667 0 4,396,667 2,165,653 0 2,165,653 2,231,014 0 2,231,014
99 235199 Customer Deposits (1,979) 0 (1,979) (1,979) 0 (1,979) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 3,247,497 0 3,247,497 3,247,497 0 3,247,497 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (681,974) 0 (681,974) (681,974) 0 (681,974) 0 0 0
C-WKC Working Capital 29,721,120 0 29,721,120 20,931,813 0 20,931,813 8,789,307 8,789,307
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 25,418,606 18,858,474 44,277,080 24,583,769 12,853,412 37,437,181 834,837 6,005,062 6,839,899
NET RATE BASE 751,354,490 17,464,256 768,818,746 541,437,779 10,119,168 551,556,947 209,916,711 7,345,088 217,261,799
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 4,162,779 4,162,779
Steam (ED-ID) 4,393,789 4,393,789
Steam (ED-WA) 11,260,213 11,260,213
Hydro (ED-AN) 16,746,306 16,746,306
Other (ED-AN) 10,948,626 10,948,626
Total Electric Production 47,511,713 47,511,713
Electric Transmission
ED-AN 20,607,526 20,607,526
ED-ID 266,313 266,313
ED-WA 522,269 522,269
Total Electric Transmission 21,396,108 21,396,108
Electric Distribution
ED-AN 86,652 86,652
ED-ID 20,418,712 20,418,712
ED-WA 40,052,911 40,052,911
Total Electric Distribution 60,558,275 60,558,275
Gas Underground Storage
1 GD-AN 768,757 768,757 768,757 768,757 523,062 523,062 245,695 245,695
GD-OR 130,280 130,280
Total Gas Underground Storac 899,037 768,757 130,280 768,757 768,757 523,062 523,062 245,695 245,695
Gas Distribution
6 GD-AN 57,054 57,054 57,054 57,054 38,147 38,147 18,907 18,907
GD-ID 7,193,363 7,193,363 7,193,363 7,193,363 7,193,363 7,193,363
GD-WA 17,062,670 17,062,670 17,062,670 17,062,670 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 24,256,033 57,054 24,313,087 17,062,670 38,147 17,100,817 7,193,363 18,907 7,212,270
General Plant
ED-AN 2,802,636 2,802,636
ED-ID 531,524 531,524
ED-WA 1,442,463 1,442,463
7,4 CD-AA 22,397,120 15,703,068 4,637,996 2,056,056 4,637,996 4,637,996 3,234,399 3,234,399 1,403,597 1,403,597
9,4 CD-AN 789,555 609,087 180,468 180,468 180,468 125,853 125,853 54,615 54,615
9 CD-ID 470,089 362,641 107,448 107,448 107,448 107,448 107,448
9 CD-WA 1,950,491 1,504,667 445,824 445,824 445,824 445,824 445,824
8,4 GD-AA 353,792 244,240 109,552 244,240 244,240 170,326 170,326 73,914 73,914
4 GD-AN 27,478 27,478 27,478 27,478 19,162 19,162 8,316 8,316
G D-I D 44,130 44,130 44,130 44,130 44,130 44,130
GD-WA 1,099,704 1,099,704 1,099,704 1 ,099,704 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 1,697,106 5,090,182 6,787,288 1,545,528 3,549,740 5,095,268 151,578 1,540,442 1,692,020
Total Depreciation Expense 197,868,039 152,422,182 31,869,132 13,576,725 25,953,139 5,915,993 31,869,132 18,608,198 4,110,949 22,719,147 7,344,941 1,805,044 9,149,985
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 6 Actual Therms Purchased 66.861% 33.139%
Page 1 of 1 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 918,400 918,400
Misc Intangible Plt (303000) ED-AN 263,057 263,057
Total Production/Transmission 1,181,457 1,181,457
Distribution
Franchises (302000) ED-WA 110,105 110,105
Misc Intangible Plt (303000) ED-WA 5,866 5,866
Total Distribution 115,971 115,971
General Plant - 303000
7,4 CD-AA 414,834 290,848 85,904 38,082 85,904 85,904 59,907 59,907 25,997 25,997
9,4 CD-AN 9,729 7,505 2,224 2,224 2,224 1,551 1,551 673 673
GD-ID 14,795 14,795 14,795 14,795 14,795 14,795
GD-WA 24,862 24,862 24,862 24,862 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,827 298,353 127,785 44,689 39,657 88,128 127,785 24,862 61,458 86,320 14,795 26,670 41,465
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 48,903,396 34,287,149 10,126,915 4,489,332 10,126,915 10,126,915 7,062,207 7,062,207 3,064,708 3,064,708
9,4 CD-AN 111,616 86,104 25,512 25,512 25,512 17,791 17,791 7,721 7,721
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,655,652 2,048,650 607,002 607,002 607,002 607,002 607,002 0
ED-AN 7,396,547 7,396,547
ED-ID 0 0
ED-WA 1,263,785 1,263,785
8,4 GD-AA 163,885 113,138 50,747 113,138 113,138 78,899 78,899 34,239 34,239
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 68,891 68,891
Total Miscellaneous IT Intangible Plant - 3031XX 60,563,772 45,082,235 10,872,567 4,608,970 607,002 10,265,565 10,872,567 607,002 7,158,897 7,765,899 0 3,106,668 3,106,668
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 422,431 422,431 0 0 0 0 0 0 0 0
Total Amortization Expense 62,754,458 47,100,447 11,000,352 4,653,659 646,659 10,353,693 11,000,352 631,864 7,220,355 7,852,219 14,795 3,133,338 3,148,133
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (80,351,422) (80,351,422)
Steam (ED-ID) (98,257,734) (98,257,734)
Steam (ED-WA) (192,548,135) (192,548,135)
Hydro (ED-AN) (197,821,037) (197,821,037)
Other (ED-AN) 175,775,808 175,775,808
Total Electric Production (744,754,136) (744,754,136)
Electric Transmission
ED-AN (251,960,957) (251,960,957)
ED-ID (10,758,488) (10,758,488)
ED-WA (17,025,446) (17,025,446)
Total Electric Transmission (279,744,891) (279,744,891)
Electric Distribution
ED-AN (543,767) (543,767)
ED-ID (288,317,452) (288,317,452)
ED-WA (478,105,506) (478,105,506)
Total Electric Distribution (766,966,725) (766,966,725)
Gas Underground Storage
1 GD-AN (19,653,442) (19,653,442) (19,653,442) (19,653,442) (13,372,202) (13,372,202) (6,281,240) (6,281,240)
GD-OR 1,718,718) 1,718,718
Total Gas Underground Storm (21,372,160) (19,653,442) (1,718,718) (19,653,442) (19,653,442) (13,372,202) (13,372,202) (6,281,240) (6,281,240)
Gas Distribution
6 GD-AN (2,056,989) (2,056,989) (2,056,989) (2,056,989) (1,375,323) (1,375,323) (681,666) (681,666)
GD-ID (105,356,035) (105,356,035) (105,356,035) (105,356,035) (105,356,035) (105,356,035)
GD-WA (195,898,563) (195,898,563) (195,898,563) (195,898,563) (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) (301,254,598) (2,056,989) (303,311,587) (195,898,563) (1,375,323) (197,273,886) (105,356,035) (681,666) (106,037,701)
General Plant
ED-AN (36,947,433) (36,947,433)
ED-ID (13,523,903) (13,523,903)
ED-WA (27,076,641) (27,076,641)
7,4 CD-AA (108,405,767) (76,005,452) (22,448,666) (9,951,649) (22,448,666) (22,448,666) (15,655,026) (15,655,026) (6,793,640) (6,793,640)
9,4 CD-AN (8,965,067) (6,915,922) (2,049,145) (2,049,145) (2,049,145) (1,429,012) (1,429,012) (620,133) (620,133)
9 CD-ID (7,136,447) (5,505,269) (1,631,178) (1,631,178) (1,631,178) (1,631,178) (1,631,178)
9 CD-WA (11,236,195) (8,667,938) (2,568,257) (2,568,257) (2,568,257) (2,568,257) (2,568,257)
8,4 GD-AA (2,680,694) (1,850,617) (830,077) (1,850,617) (1,850,617) (1,290,565) (1,290,565) (560,052) (560,052)
4 GD-AN (4,018,950) (4,018,950) (4,018,950) (4,018,950) (2,802,695) (2,802,695) (1,216,255) (1,216,255)
GD-ID (2,445,512) (2,445,512) (2,445,512) (2,445,512) (2,445,512) (2,445,512)
GD-WA (13,254,168) (13,254,168) (13,254,168) (13,254,168) (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) (19,899,115) (30,367,378) (50,266,493) (15,822,425) (21,177,298) (36,999,723) (4,076,690) (9,190,080) (13,266,770)
Total Accumulated Depreciatio (2,503,435,066) (1,966,108,310) (373,231,522) (164,095,234) (321,153,713) (52,077,809) (373,231,522) (211,720,988) (35,924,823) (247,645,811) (109,432,725) (16,152,986) (125,585,711)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 6 Actual Therms Purchased 66.861% 33.139%
Page 1 of 1 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-12A
For Twelve Months Ended January 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,187,488) (16,187,488)
Misc Intangible Plt (303000 ED-AN 2,972,306 2,972,306
Total Production/Transmission (19,159,794) (19,159,794)
Distribution
Franchises (302000) ED-WA (457,459) (457,459)
Misc Intangible Plt (303000 ED-WA (69,560) (69,560)
Total Distribution (527,019) (527,019)
General Plant - 303000
7,4 CD-AA (5,277,776) (3,700,354) (1,092,922) (484,500) (1,092,922) (1,092,922) (762,171) (762,171) (330,751) (330,751)
9,4 CD-AN (151,088) (116,554) (34,534) (34,534) (34,534) (24,083) (24,083) (10,451) (10,451)
GD-ID (168,679) (168,679) (168,679) (168,679) (168,679) (168,679)
GD-WA (330,104) (330,104) (330,104) (330,104) (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) (498,783) (1,127,456) (1,626,239) (330,104) (786,254) (1,116,358) (168,679) (341,202) (509,881)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (157,800,697) (110,637,224) (32,677,369) (14,486,104) (32,677,369) (32,677,369) (22,788,217) (22,788,217) (9,889,152) (9,889,152)
9,4 CD-AN (462,729) (356,963) (105,766) (105,766) (105,766) (73,758) (73,758) (32,008) (32,008)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (14,429,554) (11,131,391) (3,298,163) (3,298,163) (3,298,163) (3,298,163) (3,298,163) 0 0
ED-AN (14,304,124) (14,304,124)
ED-ID 0 0
ED-WA (2,791,018) (2,791,018)
8,4 GD-AA (286,075) (197,492) (88,583) (208,110) (208,110) (145,130) (145,130) (62,980) (62,980)
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 53,734 53,734
Total Miscellaneous IT Intangible Plant - 3031X (190,127,931) (139,220,720) (36,278,790) (14,628,421) (3,298,163) (32,991,245) (36,289,408) (3,298,163) (23,007,105) (26,305,268) 0 (9,984,140) (9,984,140)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,406,224) (1,406,224) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (217,281,470) (164,130,665) (37,905,029) (15,245,776) (3,796,946) (34,118,701) (37,915,647) (3,628,267) (23,793,359) (27,421,626) (168,679) (10,325,342) (10,494,021)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended January 31, 2024 Gas-North 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 25799,343 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 G D-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 ] of 3 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended January 31, 2024 Gas-North 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 G D-WA / ID AN 203,379 0 0 0 0 108,462 0 94,917 203,379 0 0 0
99 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended January 31, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended January 31, 2024 Gas-North 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
8 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
8 CD-WA/ ID / AN 0 1 0 0 0 0 0 0 0 0 1 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 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended January 31, 2024 Gas-North 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
8 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 1 4,678,235 771,517 62,763,482 68,213,234 1 769,254 27,746,034 28,515,288
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12A
For Twelve Months Ended January 31, 2024 Gas-North 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 (829,329) (639,769) (189,560) 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 (76,461,876) (53,667,260) (15,851,548) (6,943,068)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12A
For Twelve Months Ended January 31, 2024 Gas-North 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 j 20,931,813 8,789,307 j 6,615,121
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 4:34 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-12E
For Twelve Months Ended January 31, 2024
-Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 52,140,615 39,504,321 12,636,294
Adjustments
Adjusted Gas Net Operating Income (Loss) 52,140,615 39,504,321 12,636,294
G-APL Gas Net Adjusted Rate Base 804,690,419 576,104,025 228,586,394
RATE OF RETURN 6.480% 6.857% 5.528%
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 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers 1-01-2024 thru 01-31-2024 258,364 168,479 89,885
2 Percent 100.000% 65.210% 34.790%
G-OPS Direct Distribution Operating Expense 02-01-2023 thru 01-31-2024 14,265,833 10,028,529 4,237,304
3 Percent 100.000% 70.298% 29.702%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 02-01-2023 thru 01-31-2024 297,163,119 198,687,189 98,475,930
6 Percent 100.000% 66.861% 33.139%
Page 1 of 4 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 82.833% 36.721%
7 Average (CD AA) 100.000% 70.112% 20.708% 9.180%
Page 2 of 4 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 38,722,723 0 26,997,474 11,725,249
Percentage 100.000% 0.000% 69.720% 30.280%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 02-01-2023 thru 01-31-2024 31,869,133 22,719,148 9,149,985
11 Percent 100.000% 71.289% 28.711%
Net Gas Plant (before ADFIT) 1-01-2024 thru 01-31-2024 863,400,528 612,450,009 250,950,519
12 Percent 100.000% 70.935% 29.065%
G-PLT Net Gas General Plant 1-01-2024 thru 01-31-2024 98,091,765 76,350,377 21,741,388
13 Percent 100.000% 77.836% 22.164%
Net Allocated Schedule M's 02-01-2023 thru 01-31-2024 -37,024,018 -26,474,683 -10,549,335
14 Percent 100.000% 71.507% 28.493%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 238,953,405 0 238,953,405 167,869,998 0 167,869,998 71,083,407 0 71,083,407
99 4812XX Commercial - Firm & Interruptible 118,418,972 0 118,418,972 85,279,740 0 85,279,740 33,139,232 0 33,139,232
99 4813XX Industrial-Firm 4,086,054 0 4,086,054 2,548,485 0 2,548,485 1,537,569 0 1,537,569
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 406,352 0 406,352 362,455 0 362,455 43,897 0 43,897
99 499XXX Unbilled Revenue 7,357,859 0 7,357,859 5,840,759 0 5,840,759 1,517,100 0 1,517,100
TOTAL SALES TO ULTIMATE CUSTOMERS 369,222,642 0 369,222,642 261,901,437 0 261,901,437 107,321 ,205 0 107,321,205
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 65,367,087 0 65,367,087 43,413,588 0 43,413,588 21,953,499 0 21,953,499
4 488000 Miscellaneous Service Revenues 9,461 0 9,461 3,375 0 3,375 6,086 0 6,086
99 4893XX Transportation Revenues 5,663,379 0 5,663,379 4,985,101 0 4,985,101 678,278 0 678,278
99 493000 Rent from Gas Property 1,000 0 1,000 1,000 0 1,000 0 0 0
99 495010 CCA Allowance Revenue 36,896,188 0 36,896,188 36,896,188 0 36,896,188 0 0 0
99 407310 CCA Allowance Revenue Deferral (36,896,188) 0 (36,896,188) (36,896,188) 0 (36,896,188) 0 0 0
4 495XXX Other Gas Revenues 6,958,593 373,472 7,332,065 4,619,263 260,448 4,879,711 2,339,330 113,024 2,452,354
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 77,999,520 373,472 78,372,992 53,022,327 260,448 53,282,775 24,977,193 113,024 25,090,217
TOTAL GAS REVENUES 447,222,162 373,472 447,595,634 314,923,764 260,448 315,184,212 132,298,398 113,024 132,411,422
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 241,750,840 0 241,750,840 162,921,545 0 162,921,545 78,829,295 0 78,829,295
99 808XXX Net Natural Gas Storage Transactions 7,550,755 0 7,550,755 5,220,888 0 5,220,888 2,329,867 0 2,329,867
99 811000 Gas Used for Products Extraction (429,119) 0 (429,119) (285,773) 0 (285,773) (143,346) 0 (143,346)
10 813000 Other Gas Expenses 88,091 1,018,327 1,106,418 88,091 683,623 771,714 0 334,704 334,704
99 813010 Gas Technology Institute (GTI) Expenses 123,137 0 123,137 84,817 0 84,817 38,320 0 38,320
99 813100 CCA Emission Expense 53,155,807 0 53,155,807 53,155,807 0 53,155,807 0 0 0
99 407417 Regulatory Credits-CCA 53,246,943 0 53,246,943 53,246,943 0 53,246,943 0 0 0
TOTAL PRODUCTION EXPENSES 248,992,568 1,018,327 250,010,895 167,938,432 683,623 168,622,055 81,054,136 334,704 81,388,840
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 934,520 934,520 0 635,847 635,847 0 298,673 298,673
1 837000 Other Equipment 0 1,986,201 1,986,201 0 1 ,351,411 1,351,411 0 634,790 634,790
TOTAL UNDERGROUND STORAGE OPER EXP 0 2,920,721 2,920,721 0 1 ,987,258 1,987,258 0 933,463 933,463
G-DEPX Depreciation Expense-Underground Storage 0 768,757 768,757 0 523,062 523,062 0 245,695 245,695
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 180,705 180,705 0 122,952 122,952 0 57,753 57,753
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 949,462 949,462 0 646,014 646,014 0 303,448 303,448
TOTAL UNDERGROUND STORAGE EXPENSES 0 3,870,183 3,870,183 0 2,633,272 2,633,272 0 1,236,911 1,236,911
Page 1 of 4 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 406,333 2,012,030 2,418,363 332,810 1,414,417 1,747,227 73,523 597,613 671,136
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 4,674,561 3,028,281 7,702,842 3,119,304 2,128,821 5,248,125 1,555,257 899,460 2,454,717
3 875000 Measuring & Reg Sta Exp-General 152,598 0 152,598 115,716 0 115,716 36,882 0 36,882
3 876000 Measuring & Reg Sta Exp-Industrial 17,056 0 17,056 3,613 0 3,613 13,443 0 13,443
3 877000 Measuring & Reg Sta Exp-City Gate 84,186 0 84,186 61,422 0 61,422 22,764 0 22,764
3 878000 Meter & House Regulator Expenses 457,339 0 457,339 249,695 0 249,695 207,644 0 207,644
3 879000 Customer Installation Expenses 2,271,481 5,609,512 7,880,993 1,473,461 3,943,375 5,416,836 798,020 1,666,137 2,464,157
3 880000 Other Expenses 1,985,802 2,325,651 4,311,453 1,558,948 1,634,886 3,193,834 426,854 690,765 1,117,619
3 881000 Rents 0 (2,460) (2,460) 0 (1,729) (1,729) 0 (731) (731)
MAINTENANCE
3 885000 Supervision & Engineering 53,637 0 53,637 38,373 0 38,373 15,264 0 15,264
3 887000 Mains 1,202,555 0 1,202,555 993,782 0 993,782 208,773 0 208,773
3 889000 Measuring & Reg Sta Exp-General 238,801 20,388 259,189 162,649 14,332 176,981 76,152 6,056 82,208
3 890000 Measuring & Reg Sta Exp-Industrial 23,595 846 24,441 19,457 595 20,052 4,138 251 4,389
3 891000 Measuring & Reg Sta Exp-City Gate 155,469 2,272 157,741 83,808 1,597 85,405 71,661 675 72,336
3 892000 Services 1,396,326 0 1,396,326 1,036,720 0 1,036,720 359,606 0 359,606
3 893000 Meters & House Regulators 1,146,093 692,148 1,838,241 778,770 486,566 1,265,336 367,323 205,582 572,905
3 894000 Other Equipment 0 246,296 246,296 0 173,141 173,141 0 73,155 73,155
TOTAL DISTRIBUTION OPERATING EXP 14,265,832 13,934,964 28,200,796 10,028,528 9,796,001 19,824,529 4,237,304 4,138,963 8,376,267
G-DEPX Depreciation Expense-Distribution 24,256,033 57,054 24,313,087 17,062,670 38,147 17,100,817 7,193,363 18,907 7,212,270
G-OTX Taxes Other Than FIT 24,585,489 0 24,585,489 21,859,736 0 21,859,736 2,725,753 0 2,725,753
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 48,841,522 57,054 48,898,576 38,922,406 38,147 38,960,553 9,919,116 18,907 9,938,023
TOTAL DISTRIBUTION EXPENSES 63,107,354 13,992,018 77,099,372 48,950,934 9,834,148 58,785,082 14,156,420 4,157,870 18,314,290
Page 2 of 4 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 87,753 87,753 0 57,224 57,224 0 30,529 30,529
2 902000 Meter Reading Expenses 363,188 85,024 448,212 251,141 55,444 306,585 112,047 29,580 141,627
2 903XXX Customer Records & Collection Expenses 558,158 5,000,909 5,559,067 320,164 3,261,093 3,581,257 237,994 1,739,816 1,977,810
2 904000 Uncollectible Accounts 1,106,279 56,092 1,162,371 906,659 36,578 943,237 199,620 19,514 219,134
2 905000 Misc Customer Accounts 0 183,820 183,820 0 119,869 119,869 0 63,951 63,951
TOTAL CUSTOMER ACCOUNTS EXPENSES 2,027,625 5,413,598 7,441,223 1,477,964 3,530,208 5,008,172 549,661 1,883,390 2,433,051
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 19,446,189 98,456 19,544,645 15,267,560 64,203 15,331,763 4,178,629 34,253 4,212,882
2 909000 Advertising 49,456 490,207 539,663 35,631 319,664 355,295 13,825 170,543 184,368
2 910000 Misc Customer Service & Info Exp 0 69,850 69,850 0 45,549 45,549 0 24,301 24,301
TOTAL CUSTOMER SERVICE & INFO EXP 19,495,645 658,513 20,154,158 15,303,191 429,416 15,732,607 4,192,454 229,097 4,421 ,551
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 7 7 0 5 5 0 2 2
TOTAL SALES EXPENSES 0 7 7 0 5 5 0 2 2
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 443,963 8,760,840 9,204,803 206,308 6,109,547 6,315,855 237,655 2,651,293 2,888,948
4 921000 Office Supplies & Expenses 133 1,116,759 1,116,892 134 778,794 778,928 (1) 337,965 337,964
4 922000 Admin. Expenses Transferred - Credit 0 (19,149) (19,149) 0 (13,354) (13,354) 0 (5,795) (5,795)
4 923000 Outside Services Employed 512,698 3,865,919 4,378,617 426,979 2,695,976 3,122,955 85,719 1,169,943 1,255,662
4 924000 Property Insurance Premium 0 671,103 671,103 0 468,007 468,007 0 203,096 203,096
4 925XXX Injuries and Damages 19,026 1,897,501 1,916,527 14,830 1 ,323,260 1,338,090 4,196 574,241 578,437
4 926XXX Employee Pensions and Benefits 1,939,020 5,842,863 7,781,883 1,434,754 4,074,637 5,509,391 504,266 1,768,226 2,272,492
4 928000 Regulatory Commission Expenses 1,303,461 235,228 1,538,689 1,068,751 164,041 1,232,792 234,710 71,187 305,897
4 930000 Miscellaneous General Expenses 27,774 1,772,253 1,800,027 21,869 1 ,235,916 1,257,785 5,905 536,337 542,242
4 931000 Rents 0 154,291 154,291 0 107,598 107,598 0 46,693 46,693
4 935000 Maintenance of General Plant 723,504 3,269,121 3,992,625 626,168 2,279,787 2,905,955 97,336 989,334 1,086,670
TOTAL ADMIN & GEN OPERATING EXP 4,969,579 27,566,729 32,536,308 3,799,793 19,224,209 23,024,002 1,169,786 8,342,520 9,512,306
Page 3 of 4 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 1,697,106 5,090,182 6,787,288 1,545,528 3,549,740 5,095,268 151,578 1,540,442 1,692,020
G-AMTX Amortization Expense - General Plant - 303000 39,657 88,128 127,785 24,862 61,458 86,320 14,795 26,670 41,465
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 607,002 10,265,565 10,872,567 607,002 7,158,897 7,765,899 0 3,106,668 3,106,668
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (61,192) 0 (61,192) (61,192) 0 (61,192) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 1,696,454 0 1,696,454 1,696,454 0 1,696,454 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 754,848 0 754,848 754,848 0 754,848 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 318,056 0 318,056 318,056 0 318,056 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 51,361 238,386 289,747 39,100 169,099 208,199 12,261 69,287 81,548
99 407314 Regulatory Debit - FISERVE Amortization 158,334 0 158,334 0 0 0 158,334 0 158,334
99 407319 AFUDC Equity DFIT Deferral 12,483 0 12,483 0 0 0 12,483 0 12,483
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 88,882 0 88,882 57,183 0 57,183 31,699 0 31,699
99 407347 COVID-19 Deferred Costs (13,005) 0 (13,005) 0 0 0 (13,005) 0 (13,005)
99 407357 AMORT OF INTERVENOR FUND DEFER 19,865 0 19,865 19,865 0 19,865 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (3,271) 0 (3,271) (3,271) 0 (3,271) 0 0 0
99 407381 Voluntary RNG Revenue Offset 41,466 0 41,466 34,857 0 34,857 6,609 0 6,609
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage (9,606,548) 0 (9,606,548) (6,892,314) 0 (6,892,314) (2,714,234) 0 (2,714,234)
99 407416 Reg. Credits-CCA B&O Tax (645,683) 0 (645,683) (645,683) 0 (645,683) 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (87,464) 0 (87,464) 0 0 0 (87,464) 0 (87,464)
99 407443 Regulatory Deferral - Reg. Fees (616,048) 0 (616,048) (616,048) 0 (616,048) 0 0 0
99 407447 Regulatory Deferral - COVID-19 (587,998) 0 (587,998) (587,998) 0 (587,998) 0 0 0
99 407452 Regulatory Deferral - Intervenor Funding (37,628) 0 (37,628) (37,628) 0 (37,628) 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (32,517) 0 (32,517) (28,552) 0 (28,552) (3,965) 0 (3,965)
99 407493 Amortization Remand Residual (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
G-OTX Taxes Other Than FIT--A&G 645,979 1,232,441 1,878,420 471,965 859,467 1,331,432 174,014 372,974 546,988
TOTAL A&G DEPR/AMRT/NON-FIT TAXES (5,627,881) 16,914,702 11 ,286,821 (3,370,986) 11,798,661 8,427,675 (2,256,895) 5,116,041 2,859,146
TOTAL ADMIN & GENERAL EXPENSES 658,302 44,481,431 43,823,129 428,807 31,022,870 31,451,677 1,087,109 13,458,561 12,371 ,452
TOTAL EXPENSES BEFORE FIT 332,964,890 69,434,077 402,398,967 234,099,328 48,133,542 282,232,870 98,865,562 21,300,535 120,166,097
NET OPERATING INCOME (LOSS) BEFORE FIT 45,196,667 32,951,342 12,245,325
G-FIT FEDERAL INCOME TAX 20,085,923 16,201,696 3,884,227
G-FIT DEFERRED FEDERAL INCOME TAX (27,029,871) (22,754,675) (4,275,196)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 52,140,615 39,504,321 12,636,294
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.210% 34.790%
G-ALL 3 Direct Distribution Operating Expense 100.000% 70.298% 29.702%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-12E
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
4 495000 Other Gas Revenue-Miscellaneous 55,343 369,254 424,597 55,343 257,507 312,850 0 111,747 111,747
4 495028 Deferred Exchange Reservation 5,625,000 0 5,625,000 3,734,391 0 3,734,391 1,890,609 0 1,890,609
4 495100 Entitlement Penalties 42,785 4,218 47,003 27,804 2,942 30,746 14,981 1,276 16,257
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral 2,939,267 0 2,939,267 3,775,535 0 3,775,535 (836,268) 0 (836,268)
4 495329 Amortization Res Decoupling Deferral (1,705,985) 0 (1,705,985) (2,480,763) 0 (2,480,763) 774,778 0 774,778
4 495338 Non-Res Decoupling Deferred Rev 2,035,150 0 2,035,150 1,544,773 0 1,544,773 490,377 0 490,377
4 495339 Amortization Non-Res Decoupling (2,032,968) 0 (2,032,968) (2,037,820) 0 (2,037,820) 4,852 0 4,852
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 6,958,592 373,472 7,332,064 4,619,263 260,449 4,879,712 2,339,329 113,023 2,452,352
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-12E
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
6 804000 Gas Purchases 131,894,299 0 131,894,299 87,922,775 0 87,922,775 43,971,524 0 43,971,524
1 804001 Pipeline Demand Costs 27,753,912 0 27,753,912 18,967,887 0 18,967,887 8,786,025 0 8,786,025
1 804002 Transport Variable Charges 371,656 0 371,656 253,902 0 253,902 117,754 0 117,754
6 804010 Gas Costs - Fixed Hedge 18,378 0 18,378 12,223 0 12,223 6,155 0 6,155
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 585,777 0 585,777 420,519 0 420,519 165,258 0 165,258
6 804018 Merchandise Processing Fee 162,161 0 162,161 107,711 0 107,711 54,450 0 54,450
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 19,344,120 0 19,344,120 12,902,863 0 12,902,863 6,441,257 0 6,441,257
6 804700 Gas Costs - Offsystem Bookout 224,430 0 224,430 151,066 0 151,066 73,364 0 73,364
6 804711 Gas Costs - Offsystem Bookout Offset (224,430) 0 (224,430) (151,066) 0 (151,066) (73,364) 0 (73,364)
6 804730 Gas Costs - Intracompany LDC Gas 6,459,995 0 6,459,995 4,291,433 0 4,291,433 2,168,562 0 2,168,562
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 57,259,181 0 57,259,181 39,517,899 0 39,517,899 17,741,282 0 17,741,282
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 2,098,639 0 2,098,639 1,475,667 0 1,475,667 622,972 0 622,972
TOTAL PURCHASED GAS COSTS 241,750,840 0 241,750,840 162,921,545 0 162,921,545 78,829,295 0 78,829,295
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 66.861% 33.139%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-12
For Twelve Months Ended January 31, 2024
,Ending Balance Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 131,203 98,456 229,659 73,682 64,203 137,885 57,521 34,253 91,774
99 908600 Public Purpose Tariff Rider Expense Offset 18,750,206 0 18,750,206 14,671,041 0 14,671 ,041 4,079,165 0 4,079,165
99 908610 Limited Income Tax Refund Program 25,131 0 25,131 25,131 0 25,131 0 0 0
99 908690 Schedule 91 Amortization included in Unbille 539,649 0 539,649 497,706 0 497,706 41,943 0 41,943
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 19,446,189 98,456 19,544,645 15,267,560 64,203 15,331,763 4,178,629 34,253 4,212,882
ALLOCATION RATIOS:
G-ALL 2 Number of Customers 100.000% 65.210% 34.790%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.849% 2.853%
Total Weighted Cost 2.849% 2.853%
G-APL Net Rate Base 804,690,419 576,104,025 228,586,394
Interest Deduction for FIT Calculation 22,934,774 16,413,204 6,521,570
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-FIT-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
G-OPS Operating Revenue 447,595,634 315,184,212 132,411,422
G-OPS Operating & Maintenance Expense 341,264,108 234,198,628 107,065,480
G-OPS Book Deprec/Amort and Reg Amortizations 34,490,245 24,720,122 9,770,123
G-OTX Taxes Other than FIT 26,644,614 23,314,120 3,330,494
Net Operating Income Before FIT 45,196,667 32,951,342 12,245,325
G-INT Less: Interest Expense 22,934,774 16,413,204 6,521,570
G-OTX Less: Idaho ITC Deferral & Amortization (4,719) 0 (4,719)
G-SCM Schedule M Adjustments 73,390,079 60,612,794 12,777,285
Taxable Net Operating Income 95,647,253 77,150,932 18,496,321
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 20,085,923 16,201,696 3,884,227
G-DTE Deferred FIT (17,154,941) (13,965,158) (3,189,783)
G-DTE Customer Tax Credit Amortization (9,874,930) (8,789,517) (1,085,413)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC (6,943,948) (6,552,979) (390,969)
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 26,599,799 16,269,686 42,869,485 19,240,063 11,331,304 30,571,367 7,359,736 4,938,382 12,298,118
12 997001 Contributions In Aid of Construction 0 1,487,710 1,487,710 0 1,055,307 1,055,307 0 432,403 432,403
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (299,595) (299,595) 0 (212,518) (212,518) 0 (87,077) (87,077)
99 997010 Deferred Gas Credit and Refunds 55,160,543 0 55,160,543 38,042,232 0 38,042,232 17,118,311 0 17,118,311
12 997016 Redemption Expense Amortization 0 25,167 25,167 0 17,852 17,852 0 7,315 7,315
99 997018 DSM Tariff Rider 1,244,663 0 1,244,663 (632,802) 0 (632,802) 1,877,465 0 1,877,465
12 997020 FAS87 Current Pension Accrual 0 (355,882) (355,882) 0 (252,445) (252,445) 0 (103,437) (103,437)
12 997027 Customer Uncollectibles 204,265 (893,785) (689,520) 60,917 (634,006) (573,089) 143,348 (259,779) (116,431)
99 997031 Decoupling Mechanism (1,235,465) 0 (1,235,465) (801,726) 0 (801 ,726) (433,739) 0 (433,739)
12 997032 Interest Rate Swaps 0 2,817,312 2,817,312 0 1,998,460 1,998,460 0 818,852 818,852
12 997035 Leases 0 (19,780) (19,780) 0 (13,794) (13,794) 0 (5,986) (5,986)
12 997048 AFUDC 0 (228,308) (228,308) 0 (161,950) (161 ,950) 0 (66,358) (66,358)
12 997049 Tax Depreciation 0 (40,649,380) (40,649,380) 0 (28,834,638) (28,834,638) 0 (11,814,742) (11,814,742)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins 541,285 0 541,285 499,342 0 499,342 41,943 0 41,943
12 997080 Book Transportation Depreciation 0 3,911 ,756 3,911,756 0 2,774,804 2,774,804 0 1 ,136,952 1,136,952
12 997081 Deferred Compensation 0 (11,082) (11,082) 0 (7,861) (7,861) 0 (3,221) (3,221)
4 997082 Meal Disallowances 0 194,905 194,905 0 135,921 135,921 0 58,984 58,984
12 997083 Paid Time Off 0 271 ,485 271,485 0 192,578 192,578 0 78,907 78,907
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
12 997101 Repairs 481 (a) 0 (4,200,845) (4,200,845) 0 (2,979,869) (2,979,869) 0 (1,220,976) (1,220,976)
99 997105 WA Nat Gas Line Extension 1,696,454 0 1,696,454 1 ,696,454 0 1,696,454 0 0 0
99 997107 MDM System 1,072,904 0 1,072,904 1 ,072,904 0 1,072,904 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (32,470) 0 (32,470) (32,470) 0 (32,470) 0 0 0
99 997109 Tax Reform Amortization (28,721) 0 (28,721) (28,721) 0 (28,721) 0 0 0
99 997110 FISERVE 158,334 77,185 235,519 0 54,751 54,751 158,334 22,434 180,768
12 997111 Capitalized Transportation 0 (30,843) (30,843) 0 (21,878) (21,878) 0 (8,965) (8,965)
12 997114 AFUDC Debt CWIP 0 38,841 38,841 0 27,552 27,552 0 11,289 11,289
12 997115 AFUDC Equity DFIR Deferral 12,483 0 12,483 0 0 0 12,483 0 12,483
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 844,052 844,052 0 598,728 598,728 0 245,324 245,324
12 997120 Transportation Tax Disallowance 0 33,143 33,143 0 23,510 23,510 0 9,633 9,633
12 997122 Regulatory Fees (616,048) 0 (616,048) (616,048) 0 (616,048) 0 0 0
12 997125 COVID-19 (765,295) 0 (765,295) (587,998) 0 (587,998) (177,297) 0 (177,297)
12 997126 Prepaid Expenses 0 (75,365) (75,365) 0 (53,460) (53,460) 0 (21,905) (21,905)
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (12,113,428) (12,113,428) 0 (8,592,660) (8,592,660) 0 (3,520,768) (3,520,768)
12 997129 Mixed Service Costs (IDD#5) 0 (6,100,000) (6,100,000) 0 (4,327,035) (4,327,035) 0 (1,772,965) (1,772,965)
12 997138 Intervenor Funding (20,288) 0 (20,288) (20,288) 0 (20,288) 0 0 0
12 997139 Pension Settlement 0 145,545 145,545 0 103,242 103,242 0 42,303 42,303
99 997140 Insurance Balancing (34,898) 0 (34,898) (30,933) 0 (30,933) (3,965) 0 (3,965)
99 997141 CCA 36,132,159 0 36,132,159 36,132,159 0 36,132,159 0 0 0
99 997143 Depreciation Rate Deferral 1,418 0 1,418 57,183 0 57,183 (55,765) 0 (55,765)
99 997144 Williams Pipeline Outage (9,606,548) 0 (9,606,548) (6,892,314) 0 (6,892,314) (2,714,234) 0 (2,714,234)
12 997145 Sec 174 Research Costs 0 1,837,489 1,837,489 0 1,303,423 1,303,423 0 534,066 534,066
99 997147 Energy Efficiency Program 2,458 0 2,458 2,458 0 2,458 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 110,414,096 (37,024,017) 73,390,079 87,087,476 (26,474,682) 60,612,794 23,326,620 (10,549,335) 12,777,285
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.210% 34.790%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.861% 33.139%
G-ALL 11 Book Depreciation 100.000% 71.289% 28.711%
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.935% 29.065%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 1,096,955 778,125 318,830
99 410100 Deferred Federal Income Tax Exp (4,927,453) (3,061,172) (1,866,281)
SUBTOTAL (3,830,498) (2,283,047) (1,547,451)
12 411100 Deferred Federal Income Tax Expense - Allocated (3,371,867) (2,391,834) (980,033)
99 411100 Deferred Federal Income Tax Exp (12,700,796) (11,214,031) (1,486,765)
SUBTOTAL (16,072,663) (13,605,865) (2,466,798)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 2,748,220 1,923,754 824,466
SUBTOTAL 2,748,220 1,923,754 824,466
Total Deferred Federal Income Tax Expense (17,154,941) (13,965,158) (3,189,783)
99 411193 Customer Tax Credit Amortization (9,874,930) (8,789,517) (1,085,413)
SUBTOTAL (9,874,930) (8,789,517) (1,085,413)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.935% 29.065%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 180,705 180,705 0 122,952 122,952 0 57,753 57,753
TOTAL UNDERGROUND STORAGE TAX 0 180,705 180,705 0 122,952 122,952 0 57,753 57,753
DISTRIBUTION
99 408110 State Excise Tax 10,626,392 0 10,626,392 10,626,392 0 10,626,392 0 0 0
99 408120 Municipal Occupation & License Tax 10,678,546 0 10,678,546 8,881,173 0 8,881,173 1,797,373 0 1,797,373
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 3,285,225 0 3,285,225 2,352,144 0 2,352,144 933,081 0 933,081
99 409100 State Income Tax 45 0 45 27 0 27 18 0 18
99 411410 State Income Tax-ITC Deferred 8 0 8 0 0 0 8 0 8
99 411420 State Income Tax-ITC Amortization 4,727 0 4,727 0 0 0 4,727 0 4,727
TOTAL DISTRIBUTION TAX 24,585,489 0 24,585,489 21,859,736 0 21,859,736 2,725,753 0 2,725,753
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 645,979 1,232,441 1,878,420 471,965 859,467 1,331,432 174,014 372,974 546,988
TOTAL A&G TAX 645,979 1,232,441 1,878,420 471,965 859,467 1,331,432 174,014 372,974 546,988
TOTAL TAXES OTHER THAN FIT 25,231,468 1,413,146 26,644,614 22,331,701 982,419 23,314,120 2,899,767 430,727 3,330,494
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,332,909 3,127,020 1,022,594 929,531 1,952,125 771,517 403,378 1,174,895
4 3031 XX Misc Intangible IT Plant (3031 XX) 1,060,629 64,236,381 65,297,010 1,060,629 44,796,525 45,857,154 0 19,439,856 19,439,856
TOTAL INTANGIBLE PLANT 2,854,740 65,569,290 68,424,030 2,083,223 45,726,056 47,809,279 771 ,517 19,843,234 20,614,751
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,292,003 1,292,003 0 892,870 892,870 0 399,133 399,133
1 351XXX Structures & Improvements 0 3,205,074 3,205,074 0 2,180,732 2,180,732 0 1,024,342 1,024,342
1 352XXX Wells 0 23,826,224 23,826,224 0 16,211,363 16,211,363 0 7,614,861 7,614,861
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,720,854 15,720,854 0 10,696,469 10,696,469 0 5,024,385 5,024,385
1 355000 Measuring & Regulating Equipment 0 2,329,453 2,329,453 0 1,584,960 1,584,960 0 744,493 744,493
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,343,327 3,343,327 0 2,274,800 2,274,800 0 1,068,527 1,068,527
TOTAL UNDERGROUND STORAGE PLAT` 0 52,320,867 52,320,867 0 35,612,909 35,612,909 0 16,707,958 16,707,958
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 711,289 0 711,289 524,919 0 524,919 186,370 0 186,370
6 375000 Structures & Improvements 1,673,967 0 1,673,967 996,801 0 996,801 677,166 0 677,166
6 376000 Mains 506,414,719 2,518,938 508,933,657 347,822,228 1,684,187 349,506,415 158,592,491 834,751 159,427,242
6 378000 Measuring & Reg Station Equip-General 7,699,490 0 7,699,490 4,923,763 0 4,923,763 2,775,727 0 2,775,727
6 379000 Measuring & Reg Station Equip-City Gate 7,032,574 0 7,032,574 2,000,094 0 2,000,094 5,032,480 0 5,032,480
6 380000 Services 356,848,074 0 356,848,074 243,689,449 0 243,689,449 113,158,625 0 113,158,625
6 381 XXX Meters 130,367,003 0 130,367,003 93,681,222 0 93,681,222 36,685,781 0 36,685,781
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,310,101 0 4,310,101 3,253,336 0 3,253,336 1,056,765 0 1,056,765
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 1,015,145,812 2,518,938 1,017,664,750 696,955,737 1,684,187 698,639,924 318,190,075 834,751 319,024,826
GENERAL PLANT
4 389XXX Land & Land Rights 3,372,029 2,743,870 6,115,899 3,272,093 1,913,493 5,185,586 99,936 830,377 930,313
4 390XXX Structures & Improvements 29,774,055 30,123,193 59,897,248 27,898,243 21,007,011 48,905,254 1,875,812 9,116,182 10,991,994
4 391XXX Office Furniture & Equipment 488,148 15,139,824 15,627,972 485,890 10,558,059 11,043,949 2,258 4,581,765 4,584,023
4 392XXX Transportation Equipment 13,978,788 5,338,346 19,317,134 10,337,923 3,722,802 14,060,725 3,640,865 1,615,544 5,256,409
4 393000 Stores Equipment 463,987 1,139,224 1,603,211 410,643 794,461 1,205,104 53,344 344,763 398,107
4 394000 Tools, Shop & Garage Equipment 3,703,517 7,895,341 11,598,858 2,903,257 5,505,974 8,409,231 800,260 2,389,367 3,189,627
4 395XXX Laboratory Equipment 110,331 515,273 625,604 110,331 359,336 469,667 0 155,937 155,937
4 396XXX Power Operated Equipment 3,553,998 1,074,575 4,628,573 2,654,237 749,376 3,403,613 899,761 325,199 1,224,960
4 397XXX Communications Equipment 4,195,368 24,811,741 29,007,109 3,827,655 17,302,964 21,130,619 367,713 7,508,777 7,876,490
4 398000 Miscellaneous Equipment 1,044 175,289 176,333 0 122,241 122,241 1,044 53,048 54,092
TOTAL GENERAL PLANT 59,641,265 88,956,676 148,597,941 51,900,272 62,035,717 113,935,989 7,740,993 26,920,959 34,661,952
Page 1 of 2 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,077,641,817 209,365,771 1,287,007,588 750,939,232 145,058,869 895,998,101 326,702,585 64,306,902 391,009,487
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (20,044,704) (20,044,704) 0 (13,638,417) (13,638,417) 0 (6,406,287) (6,406,287)
G-ADEP Distribution Plant (312,013,699) (2,085,343) (314,099,042) (203,527,107) (1,394,281) (204,921,388) (108,486,592) (691,062) (109,177,654)
G-ADEP General Plant 19,397,861 31,108,315 50,506,176 15,891,606 21,694,006 37,585,612 3,506,255 9,414,309 12,920,564
TOTAL ACCUMULATED DEPRECIATION 331,411,560 53,238,362 384,649,922 219,418,713 36,726,704 256,145,417 111,992,847 16,511,658 128,504,505
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (518,611) (1,171,520) (1,690,131) (342,535) (816,983) (1,159,518) (176,076) (354,537) (530,613)
G-AAMT Misc IT Intangible Plant - 3031XX (840,186) (36,426,825) (37,267,011) (840,186) (25,402,976) (26,243,162) 0 (11,023,849) (11,023,849)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 1,358,797 37,598,345 38,957,142 1,182,721 26,219,959 27,402,680 176,076 11,378,386 11,554,462
TOTAL ACCUMULATED DEPR/AMORT 332,770,357 90,836,707 423,607,064 220,601,434 62,946,663 283,548,097 112,168,923 27,890,044 140,058,967
NET GAS UTILITY PLANT before DFIT 744,871 ,460 118,529,064 863,400,524 530,337,798 82,112,206 612,450,004 214,533,662 36,416,858 250,950,520
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,432,513) (101,432,513) 0 (71,951,153) (71,951,153) 0 (29,481,360) (29,481,360)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (13,395,651) (13,395,651) 0 (9,343,996) (9,343,996) 0 (4,051,655) (4,051,655)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,408,136) (1,408,136) 0 (981,992) (981,992) 0 (426,144) (426,144)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 6,669 6,669 0 4,651 4,651 0 2,018 2,018
12 283850 ADFIT - Gas portion of Bond Redemptions 0 271,384 271,384 0 192,506 192,506 0 78,878 78,878
TOTAL ACCUMULATED DFIT 0 116,501,015 116,501,015 0 82,464,996 82,464,996 0 34,036,019 34,036,019
NET GAS UTILITY PLANT 744,871 ,460 2,028,049 746,899,509 1530,337,798 (352,790) 529,985,008 214,533,662 2,380,839 216,914,501
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.861% 33.139%
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.935% 29.065%
Page 2 of 2 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 744,871,460 2,028,049 746,899,509 530,337,798 (352,790) 529,985,008 214,533,662 2,380,839 216,914,501
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,342,706 2,211,536 3,554,242 819,003 1,542,259 2,361,262 523,703 669,277 1,192,980
4 182318 Accumulated Amortization - AFUDC (223,744) (1,007,781) (1,231,525) (134,708) (702,827) (837,535) (89,036) (304,954) (393,990)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 9,992,021 9,992,021 0 6,798,571 6,798,571 0 3,193,450 3,193,450
1 164115 Gas Inventory--Clay Basin 0 88,528 88,528 0 61,737 61,737 0 26,791 26,791
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 3,048,034 0 3,048,034 3,048,034 0 3,048,034 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,233,963 0 7,233,963 7,233,963 0 7,233,963 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,159,220) 0 (2,159,220) (2,159,220) 0 (2,159,220) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (18,091,032) 0 (18,091,032) (7,384,236) 0 (7,384,236) (10,706,796) 0 (10,706,796)
99 190393 ADFIT-Customer Tax Credit 3,799,117 0 3,799,117 1,550,690 0 1,550,690 2,248,427 0 2,248,427
99 235199 Customer Deposits (2,899) 0 (2,899) (2,899) 0 (2,899) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 2,454,044 0 2,454,044 2,454,044 0 2,454,044 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (515,349) 0 (515,349) (515,349) 0 (515,349) 0 0 0
C-WKC Working Capital 43,889,922 0 43,889,922 29,610,539 0 29,610,539 14,279,383 14,279,383
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 40,775,542 17,015,368 57,790,910 34,519,861 11,599,156 46,119,017 6,255,681 5,416,212 11,671,893
NET RATE BASE 785,647,002 19,043,417 804,690,419 564,857,659 11,246,366 576,104,025 220,789,343 7,797,051 228,586,394
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 4,162,779 4,162,779
Steam (ED-ID) 4,393,789 4,393,789
Steam (ED-WA) 11,260,213 11,260,213
Hydro (ED-AN) 16,746,306 16,746,306
Other (ED-AN) 10,948,626 10,948,626
Total Electric Production 47,511,713 47,511,713
Electric Transmission
ED-AN 20,607,526 20,607,526
ED-ID 266,313 266,313
ED-WA 522,269 522,269
Total Electric Transmission 21,396,108 21,396,108
Electric Distribution
ED-AN 86,652 86,652
ED-ID 20,418,712 20,418,712
ED-WA 40,052,911 40,052,911
Total Electric Distribution 60,558,275 60,558,275
Gas Underground Storage
1 GD-AN 768,757 768,757 768,757 768,757 523,062 523,062 245,695 245,695
GD-OR 130,280 130,280
Total Gas Underground Storac 899,037 768,757 130,280 768,757 768,757 523,062 523,062 245,695 245,695
Gas Distribution
6 GD-AN 57,054 57,054 57,054 57,054 38,147 38,147 18,907 18,907
GD-ID 7,193,363 7,193,363 7,193,363 7,193,363 7,193,363 7,193,363
GD-WA 17,062,670 17,062,670 17,062,670 17,062,670 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 24,256,033 57,054 24,313,087 17,062,670 38,147 17,100,817 7,193,363 18,907 7,212,270
General Plant
ED-AN 2,802,636 2,802,636
ED-ID 531,524 531,524
ED-WA 1,442,463 1,442,463
7,4 CD-AA 22,397,120 15,703,068 4,637,996 2,056,056 4,637,996 4,637,996 3,234,399 3,234,399 1,403,597 1,403,597
9,4 CD-AN 789,555 609,087 180,468 180,468 180,468 125,853 125,853 54,615 54,615
9 CD-ID 470,089 362,641 107,448 107,448 107,448 107,448 107,448
9 CD-WA 1,950,491 1,504,667 445,824 445,824 445,824 445,824 445,824
8,4 GD-AA 353,792 244,240 109,552 244,240 244,240 170,326 170,326 73,914 73,914
4 GD-AN 27,478 27,478 27,478 27,478 19,162 19,162 8,316 8,316
G D-I D 44,130 44,130 44,130 44,130 44,130 44,130
GD-WA 1,099,704 1,099,704 1,099,704 1 ,099,704 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 1,697,106 5,090,182 6,787,288 1,545,528 3,549,740 5,095,268 151,578 1,540,442 1,692,020
Total Depreciation Expense 197,868,039 152,422,182 31,869,132 13,576,725 25,953,139 5,915,993 31,869,132 18,608,198 4,110,949 22,719,147 7,344,941 1,805,044 9,149,985
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 6 Actual Therms Purchased 66.861% 33.139%
Page 1 of 1 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 918,400 918,400
Misc Intangible Plt (303000) ED-AN 263,057 263,057
Total Production/Transmission 1,181,457 1,181,457
Distribution
Franchises (302000) ED-WA 110,105 110,105
Misc Intangible Plt (303000) ED-WA 5,866 5,866
Total Distribution 115,971 115,971
General Plant - 303000
7,4 CD-AA 414,834 290,848 85,904 38,082 85,904 85,904 59,907 59,907 25,997 25,997
9,4 CD-AN 9,729 7,505 2,224 2,224 2,224 1,551 1,551 673 673
GD-ID 14,795 14,795 14,795 14,795 14,795 14,795
GD-WA 24,862 24,862 24,862 24,862 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,827 298,353 127,785 44,689 39,657 88,128 127,785 24,862 61,458 86,320 14,795 26,670 41,465
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 48,903,396 34,287,149 10,126,915 4,489,332 10,126,915 10,126,915 7,062,207 7,062,207 3,064,708 3,064,708
9,4 CD-AN 111,616 86,104 25,512 25,512 25,512 17,791 17,791 7,721 7,721
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,655,652 2,048,650 607,002 607,002 607,002 607,002 607,002 0
ED-AN 7,396,547 7,396,547
ED-ID 0 0
ED-WA 1,263,785 1,263,785
8,4 GD-AA 163,885 113,138 50,747 113,138 113,138 78,899 78,899 34,239 34,239
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 68,891 68,891
Total Miscellaneous IT Intangible Plant - 3031XX 60,563,772 45,082,235 10,872,567 4,608,970 607,002 10,265,565 10,872,567 607,002 7,158,897 7,765,899 0 3,106,668 3,106,668
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 422,431 422,431 0 0 0 0 0 0 0 0
Total Amortization Expense 62,754,458 47,100,447 11,000,352 4,653,659 646,659 10,353,693 11,000,352 631,864 7,220,355 7,852,219 14,795 3,133,338 3,148,133
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (82,308,080) (82,308,080)
Steam (ED-ID) (100,457,933) (100,457,933)
Steam (ED-WA) (198,144,449) (198,144,449)
Hydro (ED-AN) (204,902,703) (204,902,703)
Other (ED-AN) (180,864,406) (180,864,406)
Total Electric Production (766,677,571) (766,677,571)
Electric Transmission
ED-AN (260,249,361) (260,249,361)
ED-ID (10,887,090) (10,887,090)
ED-WA (17,286,461) (17,286,461)
Total Electric Transmission (288,422,912) (288,422,912)
Electric Distribution
ED-AN (584,776) (584,776)
ED-ID (297,227,089) (297,227,089)
ED-WA (495,446,855) (495,446,855)
Total Electric Distribution (793,258,720) (793,258,720)
Gas Underground Storage
1 GD-AN (20,044,704) (20,044,704) (20,044,704) (20,044,704) (13,6 3 8,417) (13,6 3 8,417) (6,406,287) (6,406,287)
GD-OR (1,784,725) (1,784,725)
Total Gas Underground Storac (21,829,429) (20,044,704) (1,784,725) (20,044,704) (20,044,704) (13,638,417) (13,638,417) (6,406,287) (6,406,287)
Gas Distribution
6 GD-AN (2,085,343) (2,085,343) (2,085,343) (2,085,343) (1 ,394,281) (1,394,281) (691,062) (691,062)
GD-ID (108,486,592) (108,486,592) (108,486,592) (108,486,592) (108,486,592) (108,486,592)
GD-WA (203,527,107) (203,527,107) (203,527,107) (203,527,107) (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) (312,013,699) (2,085,343) (314,099,042) (203,527,107) (1,394,281) (204,921,388) (108,486,592) (691,062) (109,177,654)
General Plant
ED-AN (37,394,634) (37,394,634)
ED-ID (13,808,507) (13,808,507)
ED-WA (27,540,874) (27,540,874)
7,4 CD-AA (111,271,671) (78,014,794) (23,042,138) (10,214,739) (23,042,138) (23,042,138) (16,068,896) (16,068,896) (6,973,242) (6,973,242)
9,4 CD-AN (9,142,494) (7,052,794) (2,089,700) (2,089,700) (2,089,700) (1 ,457,294) (1,457,294) (632,406) (632,406)
9 CD-ID (4,308,881) (3,324,000) (984,881) (984,881) (984,881) (984,881) (984,881)
9 CD-WA (9,396,500) (7,248,742) (2,147,758) (2,147,758) (2,147,758) (2,147,758) (2,147,758)
8,4 GD-AA (2,859,765) (1,974,239) (885,526) (1 ,974,239) (1 ,974,239) (1 ,376,775) (1,376,775) (597,464) (597,464)
4 GD-AN (4,002,238) (4,002,238) (4,002,238) (4,002,238) (2,791,041) (2,791 ,041) (1,211,197) (1,211,197)
GD-ID (2,521,374) (2,521,374) (2,521,374) (2,521,374) (2,521 ,374) (2,521,374)
GD-WA (13,743,848) (13,743,848) (13,743,848) (13,743,848) (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) (19,397,861) (31,108,315) (50,506,176) (15,891,606) (21,694,006) (37,585,612) (3,506,255) (9,414,309) (12,920,564)
Total Accumulated Depreciatii (2,576,721,945) (2,022,743,548) (384,649,922) (169,328,475) (331,411,560) (53,238,362) (384,649,922) (219,418,713) (36,726,704) (256,145,417) (111,992,847) (16,511,658) (128,504,505)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000% 6 Actual Therms Purchased 66.861% 33.139%
Page 1 of 1 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-12E
For Twelve Months Ended January 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,646,687) (16,646,687)
Misc Intangible Plt (303000 ED-AN 3,103,903 3,103,903
Total Production/Transmission (19,750,590) (19,750,590)
Distribution
Franchises (302000) ED-WA (512,624) (512,624)
Misc Intangible Plt (303000 ED-WA (72,493) (72,493)
Total Distribution (585,117) (585,117)
General Plant - 303000
7,4 CD-AA (5,485,191) (3,845,777) (1,135,873) (503,541) (1,135,873) (1,135,873) (792,124) (792,124) (343,749) (343,749)
9,4 CD-AN (155,954) (120,307) (35,647) (35,647) (35,647) (24,859) (24,859) (10,788) (10,788)
GD-ID (176,076) (176,076) (176,076) (176,076) (176,076) (176,076)
GD-WA (342,535) (342,535) (342,535) (342,535) (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) (518,611) (1,171,520) (1,690,131) (342,535) (816,983) (1,159,518) (176,076) (354,537) (530,613)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (174,150,613) (122,100,479) (36,063,109) (15,987,025) (36,063,109) (36,063,109) (25,149,331) (25,149,331) (10,913,778) (10,913,778)
9,4 CD-AN (514,886) (397,198) (117,688) (117,688) (117,688) (82,072) (82,072) (35,616) (35,616)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,675,838) (2,835,652) (840,186) (840,186) (840,186) (840,186) (840,186) 0 0
ED-AN (16,486,143) (16,486,143)
ED-ID 0 0
ED-WA (3,443,419) (3,443,419)
8,4 GD-AA (274,727) (189,658) (85,069) (246,028) (246,028) (171,573) (171,573) (74,455) (74,455)
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 89,230 89,230
Total Miscellaneous IT Intangible Plant - 3031X (198,634,856) (145,262,891) (37,210,641) (16,161,324) (840,186) (36,426,825) (37,267,011) (840,186) (25,402,976) (26,243,162) 0 (11,023,849) (11,023,849)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,617,440) (1,617,440) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (226,883,917) (171,182,122) (38,900,772) (16,801,023) (1,358,797) (37,598,345) (38,957,142) (1,182,721) (26,219,959) (27,402,680) (176,076) (11,378,386) (11,554,462)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 69.035% 30.965% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 77.144% 22.856% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended January 31, 2024 Gas-North 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 G D-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 ] of 3 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended January 31, 2024 Gas-North 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 G D-WA / ID AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended January 31, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended January 31, 2024 Gas-North 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 1 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
8 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
8 CD-WA/ ID / AN 0 1 0 0 0 0 0 0 0 0 1 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 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended January 31, 2024 Gas-North 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
8 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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12E
For Twelve Months Ended January 31, 2024 Gas-North 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 (829,329) (639,769) (189,560) 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 (71,369,988) (50,097,235) (14,797,120) (6,475,633)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 70.112% 20.708% 9.180%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 69.035% 30.965%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 77.144% 22.856% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12E
For Twelve Months Ended January 31, 2024 Gas-North 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 6,858,555 199,672,623 104,050,841 44,873,305 29,610,539 14,279,383 j 6,858,555
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 4:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-1A
For Month Ended February 29, 2024
Avera e of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 10,127,276 7,468,227 2,659,049
Adjustments
Adjusted Gas Net Operating Income (Loss) 10,127,276 7,468,227 2,659,049
G-APL Gas Net Adjusted Rate Base 796,868,219 570,550,975 226,317,244
RATE OF RETURN 1.271% 1.309% 1.175%
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 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers 2-01-2024 thru 02-29-2024 273,560 178,263 95,297
2 Percent 100.000% 65.164% 34.836%
G-OPS Direct Distribution Operating Expense 2-01-2024 thru 02-29-2024 1,357,386 961,308 396,078
3 Percent 100.000% 70.821% 29.179%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 2-01-2024 thru 02-29-2024 40,334,962 27,335,004 12,999,958
6 Percent 100.000% 67.770% 32.230%
Page 1 of 4 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 35.312%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 4 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 2-01-2024 thru 02-29-2024 2,592,069 1,880,071 711,998
11 Percent 100.000% 72.532% 27.468%
Net Gas Plant (before ADFIT) -AMA 01-01-2024 thru 02-29-2024 859,331,211 609,488,525 249,842,686
12 Percent 100.000% 70.926% 29.074%
G-PLT Net Gas General Plant -AMA 01-01-2024 thru 02-29-2024 95,358,986 74,479,626 20,879,360
13 Percent 100.000% 78.104% 21.896%
Net Allocated Schedule M's -AMA 2-01-2024 thru 02-29-2024 -3,235,294 -2,311,649 -923,645
14 Percent 100.000% 71.451% 28.549%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 37,683,062 0 37,683,062 27,080,755 0 27,080,755 10,602,307 0 10,602,307
99 4812XX Commercial - Firm & Interruptible 20,084,199 0 20,084,199 14,848,150 0 14,848,150 5,236,049 0 5,236,049
99 4813XX Industrial-Firm 496,586 0 496,586 298,766 0 298,766 197,820 0 197,820
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 87,888 0 87,888 80,801 0 80,801 7,087 0 7,087
99 499XXX Unbilled Revenue 8,873,870 0 8,873,870 6,391,295 0 6,391,295 2,482,575 0 2,482,575
TOTAL SALES TO ULTIMATE CUSTOMERS 49,477,865 0 49,477,865 35,917,177 0 35,917,177 13,560,688 0 13,560,688
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 2,937,965 0 2,937,965 1,991,059 0 1,991,059 946,906 0 946,906
4 488000 Miscellaneous Service Revenues 1,179 0 1,179 435 0 435 744 0 744
99 4893XX Transportation Revenues 598,511 0 598,511 542,539 0 542,539 55,972 0 55,972
99 493000 Rent from Gas Property 0 0 0 0 0 0 0 0 0
99 495010 CCA Allowance Revenue 0 0 0 0 0 0 0 0 0
99 407310 CCA Allowance Revenue Deferral 0 0 0 0 0 0 0 0 0
4 495XXX Other Gas Revenues 2,169,321 51,982 2,221,303 1,363,481 36,251 1,399,732 805,840 15,731 821,571
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 5,706,976 51,982 5,758,958 3,897,514 36,251 3,933,765 1,809,462 15,731 1,825,193
TOTAL GAS REVENUES 55,184,841 51,982 55,236,823 39,814,691 36,251 39,850,942 15,370,150 15,731 15,385,881
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 25,697,343 0 25,697,343 17,692,443 0 17,692,443 8,004,900 0 8,004,900
99 808XXX Net Natural Gas Storage Transactions 2,344,654 0 2,344,654 1,588,972 0 1,588,972 755,682 0 755,682
99 811000 Gas Used for Products Extraction (41,663) 0 (41,663) (28,235) 0 (28,235) (13,428) 0 (13,428)
10 813000 Other Gas Expenses 6,192 90,890 97,082 6,192 61,016 67,208 0 29,874 29,874
99 813010 Gas Technology Institute (GTI) Expenses 16,124 0 16,124 11,246 0 11,246 4,878 0 4,878
99 813100 CCA Emission Expense 4,781,012 0 4,781,012 4,781,012 0 4,781,012 0 0 0
99 407417 Regulatory Credits-CCA 4,781,012 0 4,781,012 4,781,012 0 4,781,012 0 0 0
TOTAL PRODUCTION EXPENSES 28,022,650 90,890 28,113,540 19,270,618 61,016 19,331,634 8,752,032 29,874 8,781 ,906
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 64,636 64,636 0 43,978 43,978 0 20,658 20,658
1 837000 Other Equipment 0 111,511 111,511 0 75,872 75,872 0 35,639 35,639
TOTAL UNDERGROUND STORAGE OPER EXP 0 176,147 176,147 0 119,850 119,850 0 56,297 56,297
G-DEPX Depreciation Expense-Underground Storage 0 64,384 64,384 0 43,807 43,807 0 20,577 20,577
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 23,429 23,429 0 15,941 15,941 0 7,488 7,488
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 87,813 87,813 0 59,748 59,748 0 28,065 28,065
TOTAL UNDERGROUND STORAGE EXPENSES 0 263,960 263,960 0 179,598 179,598 0 84,362 84,362
Page 1 of 4 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 38,654 140,446 179,100 33,680 99,465 133,145 4,974 40,981 45,955
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 365,128 83,285 448,413 255,078 58,983 314,061 110,050 24,302 134,352
3 875000 Measuring & Reg Sta Exp-General 20,636 0 20,636 16,082 0 16,082 4,554 0 4,554
3 876000 Measuring & Reg Sta Exp-Industrial 357 0 357 357 0 357 0 0 0
3 877000 Measuring & Reg Sta Exp-City Gate 7,479 0 7,479 5,928 0 5,928 1,551 0 1,551
3 878000 Meter & House Regulator Expenses 9,707 0 9,707 2,887 0 2,887 6,820 0 6,820
3 879000 Customer Installation Expenses 296,317 (396,059) (99,742) 192,239 (280,493) (88,254) 104,078 (115,566) (11,488)
3 880000 Other Expenses 252,348 181,015 433,363 219,333 128,197 347,530 33,015 52,818 85,833
3 881000 Rents 0 0 0 0 0 0 0 0 0
MAINTENANCE
3 885000 Supervision & Engineering 89,197 0 89,197 26,157 0 26,157 63,040 0 63,040
3 887000 Mains 87,054 0 87,054 69,936 0 69,936 17,118 0 17,118
3 889000 Measuring & Reg Sta Exp-General (252) 1,319 1,067 (183) 934 751 (69) 385 316
3 890000 Measuring & Reg Sta Exp-Industrial 1,189 462 1,651 1,059 327 1,386 130 135 265
3 891000 Measuring & Reg Sta Exp-City Gate 7,204 599 7,803 (621) 424 (197) 7,825 175 8,000
3 892000 Services 51,996 0 51,996 46,818 0 46,818 5,178 0 5,178
3 893000 Meters & House Regulators 129,679 37,646 167,325 91,865 26,661 118,526 37,814 10,985 48,799
3 894000 Other Equipment 693 15,771 16,464 693 11,169 11,862 0 4,602 4,602
TOTAL DISTRIBUTION OPERATING EXP 1,357,386 64,484 1,421,870 961,308 45,667 1,006,975 396,078 18,817 414,895
G-DEPX Depreciation Expense-Distribution 2,012,449 4,408 2,016,857 1,449,080 2,987 1,452,067 563,369 1,421 564,790
G-OTX Taxes Other Than FIT 3,846,735 0 3,846,735 3,432,690 0 3,432,690 414,045 0 414,045
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 5,859,184 4,408 5,863,592 4,881,770 2,987 4,884,757 977,414 1,421 978,835
TOTAL DISTRIBUTION EXPENSES 7,216,570 68,892 7,285,462 5,843,078 48,654 5,891,732 1,373,492 20,238 1,393,730
Page 2 of 4 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 9,126 9,126 0 5,947 5,947 0 3,179 3,179
2 902000 Meter Reading Expenses 21,017 4,496 25,513 14,278 2,930 17,208 6,739 1,566 8,305
2 903XXX Customer Records & Collection Expenses 63,714 428,100 491,814 43,269 278,967 322,236 20,445 149,133 169,578
2 904000 Uncollectible Accounts 99,947 0 99,947 22,370 0 22,370 77,577 0 77,577
2 905000 Misc Customer Accounts 0 48,898 48,898 0 31,864 31,864 0 17,034 17,034
TOTAL CUSTOMER ACCOUNTS EXPENSES 184,678 490,620 675,298 79,917 319,708 399,625 104,761 170,912 275,673
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 2,807,991 7,093 2,815,084 2,281,258 4,622 2,285,880 526,733 2,471 529,204
2 909000 Advertising 60 15,611 15,671 171 10,173 10,344 (111) 5,438 5,327
2 910000 Misc Customer Service & Info Exp 0 796 796 0 519 519 0 277 277
TOTAL CUSTOMER SERVICE & INFO EXP 2,808,051 23,500 2,831,551 2,281,429 15,314 2,296,743 526,622 8,186 534,808
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 0 0 0
2 913000 Advertising 0 0 0 0 0 0 0 0 0
2 916000 Miscellaneous Sales Expenses 0 7 7 0 5 5 0 2 2
TOTAL SALES EXPENSES 0 7 7 0 5 5 0 2 2
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 52,579 733,767 786,346 26,114 511,707 537,821 26,465 222,060 248,525
4 921000 Office Supplies & Expenses 0 88,508 88,508 0 61,723 61,723 0 26,785 26,785
4 922000 Admin. Expenses Transferred - Credit 0 (1 ,282) (1,282) 0 (894) (894) 0 (388) (388)
4 923000 Outside Services Employed 28,310 286,304 314,614 21,912 199,660 221,572 6,398 86,644 93,042
4 924000 Property Insurance Premium 0 60,969 60,969 0 42,518 42,518 0 18,451 18,451
4 925XXX Injuries and Damages 2,479 230,529 233,008 1,708 160,764 162,472 771 69,765 70,536
4 926XXX Employee Pensions and Benefits 206,312 569,777 776,089 153,509 397,345 550,854 52,803 172,432 225,235
4 928000 Regulatory Commission Expenses 102,847 25,595 128,442 84,457 17,849 102,306 18,390 7,746 26,136
4 930000 Miscellaneous General Expenses 1,527 87,274 88,801 339 60,862 61,201 1,188 26,412 27,600
4 931000 Rents 0 11,149 11,149 0 7,775 7,775 0 3,374 3,374
4 935000 Maintenance of General Plant 85,967 257,387 343,354 73,874 179,494 253,368 12,093 77,893 89,986
TOTAL ADMIN & GEN OPERATING EXP 480,021 2,349,977 2,829,998 361,913 1 ,638,803 2,000,716 118,108 711,174 829,282
Page 3 of 4 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 134,309 376,519 510,828 121,624 262,573 384,197 12,685 113,946 126,631
G-AMTX Amortization Expense - General Plant - 303000 3,305 6,986 10,291 2,072 4,872 6,944 1,233 2,114 3,347
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 11,587 867,325 878,912 11,587 604,846 616,433 0 262,479 262,479
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (5,099) 0 (5,099) (5,099) 0 (5,099) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 129,199 0 129,199 129,199 0 129,199 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 62,904 0 62,904 62,904 0 62,904 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 26,505 0 26,505 26,505 0 26,505 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 2,843 18,846 21,689 1,912 13,367 15,279 931 5,479 6,410
99 407314 Regulatory Debit - FISERVE Amortization 13,195 0 13,195 0 0 0 13,195 0 13,195
99 407319 AFUDC Equity DFIT Deferral 2,497 0 2,497 0 0 0 2,497 0 2,497
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 88,882 0 88,882 57,183 0 57,183 31,699 0 31,699
99 407347 COVID-19 Deferred Costs (1,172) 0 (1,172) 0 0 0 (1,172) 0 (1,172)
99 407357 AMORT OF INTERVENOR FUND DEFER 4,740 0 4,740 4,740 0 4,740 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (1,499) 0 (1,499) (1,499) 0 (1,499) 0 0 0
99 407381 Voluntary RNG Revenue Offset 3,370 0 3,370 2,898 0 2,898 472 0 472
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage 300,389 0 300,389 294,154 0 294,154 6,235 0 6,235
99 407416 Reg. Credits-CCA B&O Tax 0 0 0 0 0 0 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Deferral - Reg. Fees (58,753) 0 (58,753) (58,753) 0 (58,753) 0 0 0
99 407447 Regulatory Deferral - COVID-19 (12,374) 0 (12,374) (8,773) 0 (8,773) (3,601) 0 (3,601)
99 407452 Regulatory Deferral - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (35,530) 0 (35,530) (22,142) 0 (22,142) (13,388) 0 (13,388)
99 407493 Amortization Remand Residual (5,668) 0 (5,668) (5,668) 0 (5,668) 0 0 0
G-OTX Taxes Other Than FIT--A&G 73,868 118,624 192,492 52,969 82,725 135,694 20,899 35,899 56,798
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 737,498 1,388,300 2,125,798 665,813 968,383 1,634,196 71,685 419,917 491,602
TOTAL ADMIN & GENERAL EXPENSES 1,217,519 3,738,277 4,955,796 1,027,726 2,607,186 3,634,912 1895793 1,131,091 1,320,884
TOTAL EXPENSES BEFORE FIT 39,449,468 4,676,132 44,125,600 28,502,768 3,231,471 31,734,239 10,946,700 1,444,661 12,391 ,361
NET OPERATING INCOME (LOSS) BEFORE FIT 11 ,111,223 8,116,703 2,994,520
G-FIT FEDERAL INCOME TAX 3,944,332 2,823,689 1,120,643
G-FIT DEFERRED FEDERAL INCOME TAX (2,960,385) (2,175,213) (785,172)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 10,127,276 7,468,227 2,659,049
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.164% 34.836%
G-ALL 3 Direct Distribution Operating Expense 100.000% 70.821% 29.179%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-1A
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
4 495000 Other Gas Revenue-Miscellaneous 4,955 51,982 56,937 4,955 36,251 41,206 0 15,731 15,731
4 495028 Deferred Exchange Reservation 468,750 0 468,750 317,672 0 317,672 151,078 0 151,078
4 495100 Entitlement Penalties 33,801 0 33,801 33,801 0 33,801 0 0 0
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral 2,259,394 0 2,259,394 1,655,467 0 1,655,467 603,927 0 603,927
4 495329 Amortization Res Decoupling Deferral 14,654 0 14,654 (95,008) 0 (95,008) 109,662 0 109,662
4 495338 Non-Res Decoupling Deferred Rev (308,186) 0 (308,186) (229,424) 0 (229,424) (78,762) 0 (78,762)
4 495339 Amortization Non-Res Decoupling (304,047) 0 (304,047) (323,981) 0 (323,981) 19,934 0 19,934
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 2,169,321 51,982 2,221,303 1,363,482 36,251 1,399,733 805,839 15,731 821,570
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-1A
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
6 804000 Gas Purchases 6,875,453 0 6,875,453 4,661,376 0 4,661,376 2,214,077 0 2,214,077
1 804001 Pipeline Demand Costs 2,358,341 0 2,358,341 1,604,615 0 1,604,615 753,726 0 753,726
1 804002 Transport Variable Charges 34,797 0 34,797 23,676 0 23,676 11,121 0 11,121
6 804010 Gas Costs - Fixed Hedge (1,284) 0 (1,284) (870) 0 (870) (414) 0 (414)
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 40,975 0 40,975 27,769 0 27,769 13,206 0 13,206
6 804018 Merchandise Processing Fee 11,707 0 11,707 7,934 0 7,934 3,773 0 3,773
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 4,848,560 0 4,848,560 3,285,869 0 3,285,869 1,562,691 0 1,562,691
6 804700 Gas Costs - Offsystem Bookout 0 0 0 0 0 0 0 0 0
6 804711 Gas Costs - Offsystem Bookout Offset 0 0 0 0 0 0 0 0 0
6 804730 Gas Costs - Intracompany LDC Gas 98,002 0 98,002 66,416 0 66,416 31,586 0 31,586
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 10,214,815 0 10,214,815 7,143,374 0 7,143,374 3,071,441 0 3,071,441
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 1,215,977 0 1,215,977 872,284 0 872,284 343,693 0 343,693
TOTAL PURCHASED GAS COSTS 25,697,343 0 25,697,343 17,692,443 0 17,692,443 8,004,900 0 8,004,900
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 67.770% 32.230%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 7,664 7,093 14,757 4,012 4,622 8,634 3,652 2,471 6,123
99 908600 Public Purpose Tariff Rider Expense Offset 3,415,203 0 3,415,203 2,774,211 0 2,774,211 640,992 0 640,992
99 908610 Limited Income Tax Refund Program 0 0 0 0 0 0 0 0 0
99 908690 Schedule 91 Amortization included in Unbille (614,876) 0 (614,876) (496,965) 0 (496,965) (117,911) 0 (117,911)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 2,807,991 7,093 2,815,084 2,281,258 4,622 2,285,880 526,733 2,471 529,204
ALLOCATION RATIOS:
G-ALL 2 Number of Customers 100.000% 65.164% 34.836%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.877% 2.881%
Total Weighted Cost 2.877% 2.881%
G-APL Net Rate Base 796,868,219 570,550,975 226,317,244
Interest Deduction for FIT Calculation 22,934,952 16,414,752 6,520,200
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-FIT-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
G-OPS Operating Revenue 55,236,823 39,850,942 15,385,881
G-OPS Operating & Maintenance Expense 36,048,397 25,155,538 10,892,859
G-OPS Book Deprec/Amort and Reg Amortizations 4,014,547 2,994,376 1,020,171
G-OTX Taxes Other than FIT 4,062,656 3,584,325 478,331
Net Operating Income Before FIT 11,111,223 8,116,703 2,994,520
G-INT Less: Interest Expense 1,911,246 1,367,896 543,350
G-OTX Less: Idaho ITC Deferral & Amortization (394) 0 (394)
G-SCM Schedule M Adjustments 9,582,947 6,697,329 2,885,618
Taxable Net Operating Income 18,782,530 13,446,136 5,336,394
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 3,944,332 2,823,689 1,120,643
G-DTE Deferred FIT (2,134,463) (1,487,297) (647,166)
G-DTE Customer Tax Credit Amortization (825,922) (687,916) (138,006)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC 983,947 648,476 335,471
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:21 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 2,161,650 1,319,623 3,481,273 1 ,584,363 919,086 2,503,449 577,287 400,537 977,824
12 997001 Contributions In Aid of Construction 0 130,000 130,000 0 92,204 92,204 0 37,796 37,796
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (4,857) (4,857) 0 (3,445) (3,445) 0 (1,412) (1,412)
99 997010 Deferred Gas Credit and Refunds 11,430,791 (468,750) 10,962,041 8,015,657 (332,466) 7,683,191 3,415,134 (136,284) 3,278,850
12 997016 Redemption Expense Amortization 0 1 ,789 1,789 0 1,269 1,269 0 520 520
99 997018 DSM Tariff Rider 903,244 0 903,244 426,212 0 426,212 477,032 0 477,032
12 997020 FAS87 Current Pension Accrual 0 (58,746) (58,746) 0 (41,666) (41,666) 0 (17,080) (17,080)
12 997027 Customer Uncollectibles 91,033 (40,709) 50,324 14,015 (28,873) (14,858) 77,018 (11,836) 65,182
99 997031 Decoupling Mechanism (1,661,816) 0 (1,661,816) (1,007,054) 0 (1,007,054) (654,762) 0 (654,762)
12 997032 Interest Rate Swaps 0 100,202 100,202 0 71,069 71 ,069 0 29,133 29,133
12 997035 Leases 0 (2,270) (2,270) 0 (1,583) (1,583) 0 (687) (687)
12 997048 AFUDC 0 (35,895) (35,895) 0 (25,459) (25,459) 0 (10,436) (10,436)
12 997049 Tax Depreciation 0 (3,406,510) (3,406,510) 0 (2,416,101) (2,416,101) 0 (990,409) (990,409)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins (615,403) 0 (615,403) (497,492) 0 (497,492) (117,911) 0 (117,911)
12 997080 Book Transportation Depreciation 0 404,742 404,742 0 287,067 287,067 0 117,675 117,675
12 997081 Deferred Compensation 0 10,430 10,430 0 7,398 7,398 0 3,032 3,032
4 997082 Meal Disallowances 0 11 ,933 11,933 0 8,322 8,322 0 3,611 3,611
12 997083 Paid Time Off 0 103,232 103,232 0 73,218 73,218 0 30,014 30,014
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (5,668) 0 (5,668) (5,668) 0 (5,668) 0 0 0
12 997101 Repairs 481 (a) 0 (566,667) (566,667) 0 (401,914) (401 ,914) 0 (164,753) (164,753)
99 997105 WA Nat Gas Line Extension 129,199 0 129,199 129,199 0 129,199 0 0 0
99 997107 MDM System 89,409 0 89,409 89,409 0 89,409 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (2,706) 0 (2,706) (2,706) 0 (2,706) 0 0 0
99 997109 Tax Reform Amortization (2,393) 0 (2,393) (2,393) 0 (2,393) 0 0 0
99 997110 FISERVE 13,195 (3,110) 10,085 0 (2,206) (2,206) 13,195 (904) 12,291
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
12 997115 AFUDC Equity DFIR Deferral 2,497 0 2,497 0 0 0 2,497 0 2,497
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 71 ,792 71,792 0 50,919 50,919 0 20,873 20,873
12 997120 Transportation Tax Disallowance 0 2,546 2,546 0 1,806 1,806 0 740 740
12 997122 Regulatory Fees (58,753) 0 (58,753) (58,753) 0 (58,753) 0 0 0
12 997125 COVID-19 (13,546) 0 (13,546) (8,773) 0 (8,773) (4,773) 0 (4,773)
12 997126 Prepaid Expenses 0 0 0 0 0 0 0 0 0
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (430,580) (430,580) 0 (305,393) (305,393) 0 (125,187) (125,187)
12 997129 Mixed Service Costs (IDD#5) 0 (450,000) (450,000) 0 (319,167) (319,167) 0 (130,833) (130,833)
12 997138 Intervenor Funding 5,589 0 5,589 5,589 0 5,589 0 0 0
12 997139 Pension Settlement 0 10,844 10,844 0 7,691 7,691 0 3,153 3,153
99 997140 Insurance Balancing (37,352) 0 (37,352) (23,964) 0 (23,964) (13,388) 0 (13,388)
99 997141 CCA 0 0 0 0 0 0 0 0 0
99 997143 Depreciation Rate Deferral 88,882 0 88,882 57,183 0 57,183 31,699 0 31,699
99 997144 Williams Pipeline Outage 300,389 0 300,389 294,154 0 294,154 6,235 0 6,235
12 997145 Sec 174 Research Costs 0 65,667 65,667 0 46,575 46,575 0 19,092 19,092
99 997147 Energy Efficiency Program 0 0 01 0 0 0 1 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 12,818,241 (3,235,294) 9,582,947 9,008,978 (2,311,649) 6,697,329 3,809,263 (923,645) 2,885,618
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.164% 34.836%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 67.770% 32.230%
G-ALL 11 Book Depreciation 100.000% 72.532% 27.468%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.926% 29.074%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 200,166 141,970 58,196
99 410100 Deferred Federal Income Tax Exp (79,031) (71,543) (7,488)
SUBTOTAL 121,135 70,427 50,708
12 411100 Deferred Federal Income Tax Expense - Allocated (179,356) (127,210) (52,146)
99 411100 Deferred Federal Income Tax Exp (2,161,236) (1,490,010) (671,226)
SUBTOTAL (2,340,592) (1,617,220) (723,372)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 84,994 59,496 25,498
SUBTOTAL 84,994 59,496 25,498
Total Deferred Federal Income Tax Expense (2,134,463) (1,487,297) (647,166)
99 411193 Customer Tax Credit Amortization (825,922) (687,916) (138,006)
SUBTOTAL (825,922) (687,916) (138,006)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.926% 29.074%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 23,429 23,429 0 15,941 15,941 0 7,488 7,488
TOTAL UNDERGROUND STORAGE TAX 0 23,429 23,429 0 15,941 15,941 0 7,488 7,488
DISTRIBUTION
99 408110 State Excise Tax 1,633,646 0 1,633,646 1,633,646 0 1,633,646 0 0 0
99 408120 Municipal Occupation & License Tax 1,778,087 0 1,778,087 1,479,907 0 1,479,907 298,180 0 298,180
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 435,396 0 435,396 319,137 0 319,137 116,259 0 116,259
99 409100 State Income Tax 0 0 0 0 0 0 0 0 0
99 411410 State Income Tax-ITC Deferred 0 0 0 0 0 0 0 0 0
99 411420 State Income Tax-ITC Amortization 394 0 394 0 0 0 394 0 394
TOTAL DISTRIBUTION TAX 3,846,735 0 3,846,735 3,432,690 0 3,432,690 414,045 0 414,045
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 73,868 118,624 192,492 52,969 82,725 135,694 20,899 35,899 56,798
TOTAL A&G TAX 73,868 118,624 192,492 52,969 82,725 135,694 20,899 35,899 56,798
TOTAL TAXES OTHER THAN FIT 3,920,603 142,053 4,062,656 3,485,659 98,666 3,584,325 434,944 43,387 478,331
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,267,899 3,062,010 1,022,594 884,195 1,906,789 771,517 383,704 1,155,221
4 3031 XX Misc Intangible IT Plant (3031 XX) 1,005,921 60,690,919 61,696,840 1,005,921 42,324,026 43,329,947 0 18,366,893 18,366,893
TOTAL INTANGIBLE PLANT 2,800,032 61,958,818 64,758,850 2,028,515 43,208,221 45,236,736 771 ,517 18,750,597 19,522,114
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,292,003 1,292,003 0 892,870 892,870 0 399,133 399,133
1 351XXX Structures & Improvements 0 3,210,523 3,210,523 0 2,184,440 2,184,440 0 1,026,083 1,026,083
1 352XXX Wells 0 23,831,674 23,831,674 0 16,215,071 16,215,071 0 7,616,603 7,616,603
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,726,302 15,726,302 0 10,700,176 10,700,176 0 5,026,126 5,026,126
1 355000 Measuring & Regulating Equipment 0 2,334,903 2,334,903 0 1,588,668 1,588,668 0 746,235 746,235
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,348,776 3,348,776 0 2,278,507 2,278,507 0 1,070,269 1,070,269
TOTAL UNDERGROUND STORAGE PLAT` 0 52,348,113 52,348,113 0 35,631,447 35,631,447 0 16,716,666 16,716,666
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 711,295 0 711,295 524,919 0 524,919 186,376 0 186,376
6 375000 Structures & Improvements 1,675,771 0 1,675,771 996,801 0 996,801 678,970 0 678,970
6 376000 Mains 506,647,523 2,518,938 509,166,461 347,953,493 1,707,084 349,660,577 158,694,030 811,854 159,505,884
6 378000 Measuring & Reg Station Equip-General 7,702,620 0 7,702,620 4,921,550 0 4,921,550 2,781,070 0 2,781,070
6 379000 Measuring & Reg Station Equip-City Gate 7,035,810 0 7,035,810 1,998,793 0 1,998,793 5,037,017 0 5,037,017
6 380000 Services 357,423,235 0 357,423,235 243,931 ,654 0 243,931,654 113,491 ,581 0 113,491,581
6 381 XXX Meters 130,669,854 0 130,669,854 93,954,642 0 93,954,642 36,715,212 0 36,715,212
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,299,207 0 4,299,207 3,241,712 0 3,241,712 1,057,495 0 1,057,495
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 1,016,253,910 2,518,938 1,018,772,848 697,587,489 1,707,084 699,294,573 318,666,421 811,854 319,478,275
GENERAL PLANT
4 389XXX Land & Land Rights 3,356,503 2,609,636 5,966,139 3,261,721 1,819,882 5,081,603 94,782 789,754 884,536
4 390XXX Structures & Improvements 29,516,206 28,650,675 58,166,881 27,737,151 19,980,121 47,717,272 1,779,055 8,670,554 10,449,609
4 391XXX Office Furniture & Equipment 447,506 13,165,140 13,612,646 445,364 9,180,974 9,626,338 2,142 3,984,166 3,986,308
4 392XXX Transportation Equipment 14,056,996 5,253,692 19,310,688 10,477,885 3,663,767 14,141,652 3,579,111 1,589,925 5,169,036
4 393000 Stores Equipment 451,842 1,085,160 1,537,002 401,249 756,758 1,158,007 50,593 328,402 378,995
4 394000 Tools, Shop & Garage Equipment 3,692,336 7,711,711 11,404,047 2,903,421 5,377,916 8,281,337 788,915 2,333,795 3,122,710
4 395XXX Laboratory Equipment 110,331 502,135 612,466 110,331 350,174 460,505 0 151,961 151,961
4 396XXX Power Operated Equipment 3,545,339 1,061,792 4,607,131 2,650,416 740,462 3,390,878 894,923 321,330 1,216,253
4 397XXX Communications Equipment 4,047,620 23,725,390 27,773,010 3,684,033 16,545,375 20,229,408 363,587 7,180,015 7,543,602
4 398000 Miscellaneous Equipment 990 166,778 167,768 0 116,306 116,306 990 50,472 51,462
TOTAL GENERAL PLANT 59,225,669 83,932,109 143,157,778 51,671,571 58,531,735 110,203,306 7,554,098 25,400,374 32,954,472
Pagc 1 of 2 Print Datc-Timc: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,078,279,611 200,757,978 1,279,037,589 751 ,287,575 139,078,487 890,366,062 326,992,036 61,679,491 388,671,527
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (20,076,896) (20,076,896) 0 (13,660,320) (13,660,320) 0 (6,416,576) (6,416,576)
G-ADEP Distribution Plant (312,913,497) (2,087,546) (315,001,043) (204,171,258) (1,414,730) (205,585,988) (108,742,239) (672,816) (109,415,055)
G-ADEP General Plant 19,244,013 28,554,779 47,798,792 15,810,435 19,913,245 35,723,680 3,433,578 8,641,534 12,075,112
TOTAL ACCUMULATED DEPRECIATION 332,157,510 50,719,221 382,876,731 219,981,693 34,988,295 254,969,988 112,175,817 15,730,926 127,906,743
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (520,264) (1,117,884) (1,638,148) (343,571) (779,579) (1,123,150) (176,693) (338,305) (514,998)
G-AAMT Misc IT Intangible Plant - 3031XX (802,642) (34,388,857) (35,191,499) (802,642) (23,981,757) (24,784,399) 0 (10,407,100) (10,407,100)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 1,322,906 35,506,741 36,829,647 1,146,213 24,761,336 25,907,549 176,693 10,745,405 10,922,098
TOTAL ACCUMULATED DEPR/AMORT 333,480,416 86,225,962 419,706,378 221,127,906 59,749,631 280,877,537 112,352,510 26,476,331 138,828,841
NET GAS UTILITY PLANT before DFIT 744,799,195 114,532,016 859,331,211 530,159,669 79,328,856 609,488,525 214,639,526 35,203,160 249,842,686
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,450,065) (101,450,065) 0 (71,954,473) (71,954,473) 0 (29,495,592) (29,495,592)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (12,698,941) (12,698,941) 0 (8,857,998) (8,857,998) 0 (3,840,943) (3,840,943)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,339,593) (1,339,593) 0 (934,192) (934,192) 0 (405,401) (405,401)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 6,344 6,344 0 4,424 4,424 0 1,920 1,920
12 283850 ADFIT - Gas portion of Bond Redemptions 0 257,986 257,986 0 182,979 182,979 0 75,007 75,007
TOTAL ACCUMULATED DFIT 0 115,740,241 115,740,241 0 81,925,218 81,925,218 0 33,815,023 33,815,023
NET GAS UTILITY PLANT 744,799,195 (1,208,225) 743,590,970 1530,159,669 (2,596,362) 527,563,307 214,639,526 1,388,137 216,027,663
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 67.770% 32.230%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.926% 29.074%
Pagc 2 of 2 Print Datc-Timc: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 744,799,195 (1,208,225) 743,590,970 530,159,669 (2,596,362) 527,563,307 214,639,526 1,388,137 216,027,663
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,335,031 2,092,227 3,427,258 811,946 1,459,056 2,271,002 523,085 633,171 1,156,256
4 182318 Accumulated Amortization - AFUDC (219,592) (954,050) (1,173,642) (130,238) (665,356) (795,594) (89,354) (288,694) (378,048)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 8,819,744 8,819,744 0 6,000,954 6,000,954 0 2,818,790 2,818,790
1 164115 Gas Inventory--Clay Basin 0 88,210 88,210 0 61,515 61,515 0 26,695 26,695
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 3,034,782 0 3,034,782 3,034,782 0 3,034,782 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,202,511 0 7,202,511 7,202,511 0 7,202,511 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,149,832) 0 (2,149,832) (2,149,832) 0 (2,149,832) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (17,622,091) 0 (17,622,091) (6,986,502) 0 (6,986,502) (10,635,589) 0 (10,635,589)
99 190393 ADFIT-Customer Tax Credit 3,700,639 0 3,700,639 1,467,165 0 1,467,165 2,233,474 0 2,233,474
99 235199 Customer Deposits (2,762) 0 (2,762) (2,762) 0 (2,762) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 2,389,445 0 2,389,445 2,389,445 0 2,389,445 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (501,783) 0 (501,783) (501,783) 0 (501,783) 0 0 0
C-WKC Working Capital 40,333,706 0 40,333,706 27,097,351 0 27,097,351 13,236,355 13,236,355
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 37,500,054 15,777,195 53,277,249 32,232,083 10,755,585 42,987,668 5,267,971 5,021 ,610 10,289,581
NET RATE BASE 782,299,249 14,568,970 796,868,219 562,391,752 8,159,223 570,550,975 219,907,497 6,409,747 226,317,244
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 285,039 285,039
Steam (ED-ID) 387,988 387,988
Steam (ED-WA) 1,001,812 1,001,812
Hydro (ED-AN) 1,492,550 1,492,550
Other (ED-AN) 843,218 843,218
Total Electric Production 4,010,607 4,010,607
Electric Transmission
ED-AN 1,970,149 1,970,149
ED-ID 17,929 17,929
ED-WA 43,674 43,674
Total Electric Transmission 2,031,752 2,031,752
Electric Distribution
ED-AN 7,097 7,097
ED-ID 1,512,712 1,512,712
ED-WA 3,438,941 3,438,941
Total Electric Distribution 4,958,750 4,958,750
Gas Underground Storage
1 GD-AN 64,384 64,384 64,384 64,384 43,807 43,807 20,577 20,577
GD-OR 11,216 11,216
Total Gas Underground Storac 75,600 64,384 11,216 64,384 64,384 43,807 43,807 20,577 20,577
Gas Distribution
6 GD-AN 4,408 4,408 4,408 4,408 2,987 2,987 1,421 1,421
GD-ID 563,369 563,369 563,369 563,369 563,369 563,369
GD-WA 1,449,080 1,449,080 1,449,080 1 ,449,080 1,449,080 1,449,080
GD-OR 967,665 967,665
Total Gas Distribution 2,984,522 2,016,857 967,665 2,012,449 4,408 2,016,857 1,449,080 2,987 1,452,067 563,369 1,421 564,790
General Plant
ED-AN 226,230 226,230
ED-ID 53,275 53,275
ED-WA 140,546 140,546
7,4 CD-AA 1,712,481 1,223,944 337,359 151,178 337,359 337,359 235,264 235,264 102,095 102,095
9,4 CD-AN 87,037 68,169 18,868 18,868 18,868 13,158 13,158 5,710 5,710
9 CD-ID 36,406 28,514 7,892 7,892 7,892 7,892 7,892
9 CD-WA 121,156 94,892 26,264 26,264 26,264 26,264 26,264
8,4 GD-AA 27,935 19,226 8,709 19,226 19,226 13,408 13,408 5,818 5,818
4 GD-AN 1,066 1,066 1 ,066 1 ,066 743 743 323 323
GD-ID 4,793 4,793 4,793 4,793 4,793 4,793
GD-WA 95,360 95,360 95,360 95,360 95,360 95,360
GD-OR 15,719 15,719
Total General Plant 2,522,004 1,835,570 510,828 175,606 134,309 376,519 510,828 121,624 262,573 384,197 12,685 113,946 126,631
Total Depreciation Expense 16,583,235 12,836,679 2,592,069 1,154,487 2,146,758 445,311 2,592,069 1,570,704 309,367 1,880,071 576,054 135,944 711,998
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 67.770% 32.230%
Page 1 of 1 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 76,534 76,534
Misc Intangible Plt (303000) ED-AN 21,934 21,934
Total Production/Transmission 98,468 98,468
Distribution
Franchises (302000) ED-WA 9,436 9,436
Misc Intangible Plt (303000) ED-WA 489 489
Total Distribution 9,925 9,925
General Plant - 303000
7,4 CD-AA 34,570 24,708 6,810 3,052 6,810 6,810 4,749 4,749 2,061 2,061
9,4 CD-AN 811 635 176 176 176 123 123 53 53
GD-ID 1 ,233 1 ,233 1,233 1,233 1,233 1 ,233
GD-WA 2,072 2,072 2,072 2,072 2,072 2,072
GD-OR 551 551
Total General Plant - 303000 39,237 25,343 10,291 3,603 3,305 6,986 10,291 2,072 4,872 6,944 1,233 2,114 3,347
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 4,309,971 3,080,423 849,064 380,484 849,064 849,064 592,112 592,112 256,952 256,952
9,4 CD-AN 4,354 3,410 944 944 944 658 658 286 286
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 53,451 41,864 11,587 11,587 11,587 11,587 11,587 0
ED-AN 683,574 683,574
ED-ID 0 0
ED-WA 117,243 117,243
8,4 GD-AA 25,161 17,317 7,844 17,317 17,317 12,076 12,076 5,241 5,241
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 5,923 5,923
Total Miscellaneous IT Intangible Plant - 3031XX 5,199,677 3,926,514 878,912 394,251 11,587 867,325 878,912 11,587 604,846 616,433 0 262,479 262,479
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 35,202 35,202 0 0 0 0 0 0 0 0
Total Amortization Expense 5,382,509 4,095,452 889,203 397,854 14,892 874,311 889,203 13,659 609,718 623,377 1,233 264,593 265,826
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (82,450,599) (82,450,599)
Steam (ED-ID) (100,600,097) (100,600,097)
Steam (ED-WA) (198,549,391) (198,549,391)
Hydro (ED-AN) (205,646,118) (205,646,118)
Other (ED-AN) (181,274,449) (181,274,449)
Total Electric Production (768,520,654) (768,520,654)
Electric Transmission
ED-AN (261,182,832) (261,182,832)
ED-ID (10,894,033) (10,894,033)
ED-WA (17,304,462) (17,304,462)
Total Electric Transmission (289,381,327) (289,381,327)
Electric Distribution
ED-AN (588,325) (588,325)
ED-ID (297,883,500) (297,883,500)
ED-WA (497,063,097) (497,063,097)
Total Electric Distribution (795,534,922) (795,534,922)
Gas Underground Storage
1 GD-AN (20,076,896) (20,076,896) (20,076,896) (20,076,896) (13,660,320) (13,660,320) (6,416,576) (6,416,576)
GD-OR (1,790,332) (1,790,332)
Total Gas Underground Storac (21,867,228) (20,076,896) (1,790,332) (20,076,896) (20,076,896) (13,660,320) (13,660,320) (6,416,576) (6,416,576)
Gas Distribution
6 GD-AN (2,087,546) (2,087,546) (2,087,546) (2,087,546) (1 ,414,730) (1,414,730) (672,816) (672,816)
GD-ID (108,742,239) (108,742,239) (108,742,239) (108,742,239) (108,742,239) (108,742,239)
GD-WA (204,171,258) (204,171,258) (204,171,258) (204,171,258) (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) (312,913,497) (2,087,546) (315,001,043) (204,171,258) (1,414,730) (205,585,988) (108,742,239) (672,816) (109,415,055)
General Plant
ED-AN (37,175,251) (37,175,251)
ED-ID (13,826,691) (13,826,691)
ED-WA (27,602,040) (27,602,040)
7,4 CD-AA (104,353,233) (74,583,343) (20,557,587) (9,212,303) (20,557,587) (20,557,587) (14,336,244) (14,336,244) (6,221,343) (6,221,343)
9,4 CD-AN (9,139,859) (7,158,520) (1,981,339) (1 ,981,339) (1 ,981,339) (1 ,381,726) (1,381 ,726) (599,613) (599,613)
9 CD-ID (4,328,355) (3,390,054) (938,301) (938,301) (938,301) (938,301) (938,301
9 CD-WA (9,254,775) (7,248,525) (2,006,250) (2,006,250) (2,006,250) (2,006,250) (2,006,250)
8,4 GD-AA (2,873,981) (1,977,989) (895,992) (1 ,977,989) (1 ,977,989) (1 ,379,390) (1,379,390) (598,599) (598,599)
4 GD-AN (4,037,864) (4,037,864) (4,037,864) (4,037,864) (2,815,885) (2,815,885) (1,221,979) (1,221,979)
GD-ID (2,495,277) (2,495,277) (2,495,277) (2,495,277) (2,495,277) (2,495,277)
GD-WA (13,804,185) (13,804,185) (13,804,185) (13,804,185) (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) (19,244,013) (28,554,779) (47,798,792) (15,810,435) (19,913,245) (35,723,680) (3,433,578) (8,641,534) (12,075,112)
Total Accumulated Depreciatii (2,576,050,099) (2,024,421,327) (382,876,731) (168,752,041) (332,157,510) (50,719,221) (382,876,731) (219,981,693) (34,988,295) (254,969,988) (112,175,817) (15,730,926) (127,906,743)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 67.770% 32.230%
Page 1 of 1 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-1A
For Month Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,684,954) (16,684,954)
Misc Intangible Plt (303000 ED-AN 3,114,870 3,114,870
Total Production/Transmission (19,799,824) (19,799,824)
Distribution
Franchises (302000) ED-WA (517,343) (517,343)
Misc Intangible Plt (303000 ED-WA (72,737) (72,737)
Total Distribution (590,080) (590,080)
General Plant - 303000
7,4 CD-AA (5,502,476) (3,932,729) (1,083,988) (485,759) (1,083,988) (1,083,988) (755,941) (755,941) (328,047) (328,047)
9,4 CD-AN (156,359) (122,463) (33,896) (33,896) (33,896) (23,638) (23,638) (10,258) (10,258)
GD-ID (176,693) (176,693) (176,693) (176,693) (176,693) (176,693)
GD-WA (343,571) (343,571) (343,571) (343,571) (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) (520,264) (1,117,884) (1,638,148) (343,571) (779,579) (1,123,150) (176,693) (338,305) (514,998)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (172,890,995) (123,568,651) (34,059,527) (15,262,817) (34,059,527) (34,059,527) (23,752,092) (23,752,092) (10,307,435) (10,307,435)
9,4 CD-AN (347,792) (272,397) (75,395) (75,395) (75,395) (52,578) (52,578) (22,817) (22,817)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,702,564) (2,899,922) (802,642) (802,642) (802,642) (802,642) (802,642) 0 0
ED-AN (16,821,996) (16,821,996)
ED-ID 0 0
ED-WA (3,502,041) (3,502,041)
8,4 GD-AA (277,793) (191,188) (86,605) (253,935) (253,935) (177,087) (177,087) (76,848) (76,848)
4 GD-AN 0 0 0 0 0 0 0 0
G D-OR 92,191 92,191
Total Miscellaneous IT Intangible Plant - 3031X (197,635,372) (147,065,007) (35,128,752) (15,441,613) (802,642) (34,388,857) (35,191,499) (802,642) (23,981,757) (24,784,399) 0 (10,407,100) (10,407,100)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,635,041) (1,635,041) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (225,975,850) (173,145,144) (36,766,900) (16,063,806) (1,322,906) (35,506,741) (36,829,647) (1,146,213) (24,761,336) (25,907,549) (176,693) (10,745,405) (10,922,098)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended February 29, 2024 Gas-North 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 9,7061434 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 G D-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 G D-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 5,702,803 439,462 215,810 923,153 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 ] of 3 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended February 29, 2024 Gas-North 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 CID-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 G D-WA / ID AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended February 29, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended February 29, 2024 Gas-North 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 1 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
8 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
8 CD-WA/ ID / AN 0 1 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 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended February 29, 2024 Gas-North 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
8 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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-1A
For Month Ended February 29, 2024 Gas-North 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 (829,329) (649,547) (179,782) 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 (71,146,123) (50,906,366) (14,032,190) (6,207,567)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-1A
For Month Ended February 29, 2024 Gas-North 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 6,674,209 206,854,418 111,261,366 48,585,137 27,097,351 13,236,355 j 6,674,209
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 5:22 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-12A
For Twelve Months Ended February 29, 2024
Avera e of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 52,647,499 40,086,141 12,561,358
Adjustments
Adjusted Gas Net Operating Income (Loss) 52,647,499 40,086,141 12,561,358
G-APL Gas Net Adjusted Rate Base 768,555,999 551,433,150 217,122,849
RATE OF RETURN 6.850% 7.269% 5.785%
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 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-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 System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers -AMA 03-01-2023 thru 02-29-2024 270,812 176,700 94,112
2 Percent 100.000% 65.248% 34.752%
G-OPS Direct Distribution Operating Expense 03-01-2023 thru 02-29-2024 14,682,460 10,242,445 4,440,015
3 Percent 100.000% 69.760% 30.240%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 03-01-2023 thru 02-29-2024 293,899,305 196,623,538 97,275,767
6 Percent 100.000% 66.902% 33.098%
Page 1 of 4 Print Date-Time: 5/13/2024 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 35.312%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 4 Print Date-Time: 5/13/2024 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 03-01-2023 thru 02-29-2024 31,624,814 22,579,360 9,045,454
11 Percent 100.000% 71.398% 28.602%
Net Gas Plant (before ADFIT) -AMA 02-01-2023 thru 02-29-2024 841,389,287 596,789,073 244,600,214
12 Percent 100.000% 70.929% 29.071%
G-PLT Net Gas General Plant -AMA 02-01-2023 thru 02-29-2024 93,513,969 73,209,005 20,304,964
13 Percent 100.000% 78.287% 21.713%
Net Allocated Schedule M's -AMA 03-01-2023 thru 02-29-2024 -37,520,140 -26,815,699 -10,704,441
14 Percent 100.000% 71.470% 28.530%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 244,912,427 0 244,912,427 173,122,894 0 173,122,894 71,789,533 0 71,789,533
99 4812XX Commercial - Firm & Interruptible 123,628,066 0 123,628,066 89,278,928 0 89,278,928 34,349,138 0 34,349,138
99 4813XX Industrial-Firm 4,115,474 0 4,115,474 2,581,619 0 2,581,619 1,533,855 0 1,533,855
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 427,216 0 427,216 382,489 0 382,489 44,727 0 44,727
99 499XXX Unbilled Revenue 4,828,804 0 4,828,804 2,696,056 0 2,696,056 2,132,748 0 2,132,748
TOTAL SALES TO ULTIMATE CUSTOMERS 368,254,379 0 368,254,379 262,669,874 0 262,669,874 105,584,505 0 105,584,505
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 64,304,788 0 64,304,788 42,707,269 0 42,707,269 21,597,519 0 21,597,519
4 488000 Miscellaneous Service Revenues 10,089 0 10,089 3,495 0 3,495 6,594 0 6,594
99 4893XX Transportation Revenues 5,729,044 0 5,729,044 5,043,343 0 5,043,343 685,701 0 685,701
99 493000 Rent from Gas Property 1,000 0 1,000 1,000 0 1,000 0 0 0
99 495010 CCA Allowance Revenue 36,896,188 0 36,896,188 36,896,188 0 36,896,188 0 0 0
99 407310 CCA Allowance Revenue Deferral (36,896,188) 0 (36,896,188) (36,896,188) 0 (36,896,188) 0 0 0
4 495XXX Other Gas Revenues 12,505,946 392,532 12,898,478 8,508,502 273,740 8,782,242 3,997,444 118,792 4,116,236
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 82,550,867 392,532 82,943,399 56,263,609 273,740 56,537,349 26,287,258 118,792 26,406,050
TOTAL GAS REVENUES 450,805,246 392,532 451,197,778 318,933,483 273,740 319,207,223 131,871 ,763 118,792 131,990,555
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 247,375,185 0 247,375,185 167,365,314 0 167,365,314 80,009,871 0 80,009,871
99 808XXX Net Natural Gas Storage Transactions 2,584,148 0 2,584,148 1,879,876 0 1,879,876 704,272 0 704,272
99 811000 Gas Used for Products Extraction (421,445) 0 (421,445) (280,740) 0 (280,740) (140,705) 0 (140,705)
10 813000 Other Gas Expenses 87,099 992,259 1,079,358 87,099 666,123 753,222 0 326,136 326,136
99 813010 Gas Technology Institute (GTI) Expenses 121,434 0 121,434 83,647 0 83,647 37,787 0 37,787
99 813100 CCA Emission Expense 57,936,819 0 57,936,819 57,936,819 0 57,936,819 0 0 0
99 407417 Regulatory Credits-CCA 58,027,955 0 58,027,955 58,027,955 0 58,027,955 0 0 0
TOTAL PRODUCTION EXPENSES 249,655,285 992,259 250,647,544 169,044,060 666,123 169,710,183 80,611,225 326,136 80,937,361
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 932,639 932,639 0 634,568 634,568 0 298,071 298,071
1 837000 Other Equipment 0 2,030,807 2,030,807 0 1 ,381,761 1,381,761 0 649,046 649,046
TOTAL UNDERGROUND STORAGE OPER EXP 0 2,963,446 2,963,446 0 2,016,329 2,016,329 0 947,117 947,117
G-DEPX Depreciation Expense-Underground Storage 0 770,638 770,638 0 524,342 524,342 0 246,296 246,296
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 172,979 172,979 0 117,695 117,695 0 55,284 55,284
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 943,617 943,617 0 642,037 642,037 0 301,580 301,580
TOTAL UNDERGROUND STORAGE EXPENSES 0 3,907,063 3,907,063 0 2,658,366 2,658,366 0 1,248,697 1,248,697
Page 1 of 4 Print Date-Time: 5/13/2024 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 420,779 1,997,009 2,417,788 346,060 1,393,113 1,739,173 74,719 603,896 678,615
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 4,876,087 3,052,114 7,928,201 3,253,704 2,129,155 5,382,859 1,622,383 922,959 2,545,342
3 875000 Measuring & Reg Sta Exp-General 164,728 0 164,728 124,046 0 124,046 40,682 0 40,682
3 876000 Measuring & Reg Sta Exp-Industrial 16,650 0 16,650 3,902 0 3,902 12,748 0 12,748
3 877000 Measuring & Reg Sta Exp-City Gate 79,969 0 79,969 59,035 0 59,035 20,934 0 20,934
3 878000 Meter & House Regulator Expenses 459,357 0 459,357 249,587 0 249,587 209,770 0 209,770
3 879000 Customer Installation Expenses 2,393,446 5,201,485 7,594,931 1,550,100 3,628,556 5,178,656 843,346 1,572,929 2,416,275
3 880000 Other Expenses 1,993,878 2,420,659 4,414,537 1,573,107 1,688,652 3,261,759 420,771 732,007 1,152,778
3 881000 Rents 0 (1,834) (1,834) 0 (1,279) (1,279) 0 (555) (555)
MAINTENANCE
3 885000 Supervision & Engineering 142,842 0 142,842 64,530 0 64,530 78,312 0 78,312
3 887000 Mains 1,237,590 0 1,237,590 981,308 0 981,308 256,282 0 256,282
3 889000 Measuring & Reg Sta Exp-General 233,299 16,749 250,048 159,331 11,684 171,015 73,968 5,065 79,033
3 890000 Measuring & Reg Sta Exp-Industrial 24,662 1,309 25,971 20,523 913 21,436 4,139 396 4,535
3 891000 Measuring & Reg Sta Exp-City Gate 152,547 2,973 155,520 73,540 2,074 75,614 79,007 899 79,906
3 892000 Services 1,387,783 0 1,387,783 1,054,484 0 1,054,484 333,299 0 333,299
3 893000 Meters & House Regulators 1,098,149 680,526 1,778,675 728,494 474,735 1,203,229 369,655 205,791 575,446
3 894000 Other Equipment 693 249,864 250,557 693 174,305 174,998 0 75,559 75,559
TOTAL DISTRIBUTION OPERATING EXP 14,682,459 13,620,854 28,303,313 10,242,444 9,501,908 19,744,352 4,440,015 4,118,946 8,558,961
G-DEPX Depreciation Expense-Distribution 24,299,636 56,676 24,356,312 17,130,383 37,917 17,168,300 7,169,253 18,759 7,188,012
G-OTX Taxes Other Than FIT 25,264,803 0 25,264,803 22,525,980 0 22,525,980 2,738,823 0 2,738,823
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 49,564,439 56,676 49,621,115 39,656,363 37,917 39,694,280 9,908,076 18,759 9,926,835
TOTAL DISTRIBUTION EXPENSES 64,246,898 13,677,530 77,924,428 49,898,807 9,539,825 59,438,632 14,348,091 4,137,705 18,485,796
Page 2 of 4 Print Date-Time: 5/13/2024 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 89,161 89,161 0 58,176 58,176 0 30,985 30,985
2 902000 Meter Reading Expenses 361,321 84,999 446,320 247,305 55,460 302,765 114,016 29,539 143,555
2 903XXX Customer Records & Collection Expenses 569,590 5,043,067 5,612,657 339,311 3,290,500 3,629,811 230,279 1,752,567 1,982,846
2 904000 Uncollectible Accounts 1,194,885 56,092 1,250,977 924,885 36,599 961,484 270,000 19,493 289,493
2 905000 Misc Customer Accounts 0 232,130 232,130 0 151,460 151,460 0 80,670 80,670
TOTAL CUSTOMER ACCOUNTS EXPENSES 2,125,796 5,505,449 7,631,245 1,511,501 3,592,195 5,103,696 614,295 1,913,254 2,527,549
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 19,603,691 97,048 19,700,739 15,536,569 63,322 15,599,891 4,067,122 33,726 4,100,848
2 909000 Advertising 46,588 500,812 547,400 33,610 326,770 360,380 12,978 174,042 187,020
2 910000 Misc Customer Service & Info Exp 0 69,314 69,314 0 45,226 45,226 0 24,088 24,088
TOTAL CUSTOMER SERVICE & INFO EXP 19,650,279 667,174 20,317,453 15,570,179 435,318 16,005,497 4,080,100 231,856 4,311 ,956
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 482,363 8,768,328 9,250,691 222,003 6,114,769 6,336,772 260,360 2,653,559 2,913,919
4 921000 Office Supplies & Expenses 134 1,113,680 1,113,814 134 776,647 776,781 0 337,033 337,033
4 922000 Admin. Expenses Transferred - Credit 0 (19,063) (19,063) 0 (13,294) (13,294) 0 (5,769) (5,769)
4 923000 Outside Services Employed 535,653 3,848,680 4,384,333 444,632 2,683,954 3,128,586 91,021 1,164,726 1,255,747
4 924000 Property Insurance Premium 0 677,237 677,237 0 472,285 472,285 0 204,952 204,952
4 925XXX Injuries and Damages 20,119 1,963,202 1,983,321 15,374 1 ,369,078 1,384,452 4,745 594,124 598,869
4 926XXX Employee Pensions and Benefits 1,978,855 6,026,442 8,005,297 1,455,780 4,202,660 5,658,440 523,075 1,823,782 2,346,857
4 928000 Regulatory Commission Expenses 1,312,233 243,634 1,555,867 1,075,360 169,903 1,245,263 236,873 73,731 310,604
4 930000 Miscellaneous General Expenses 33,302 1,723,715 1,757,017 26,672 1 ,202,067 1,228,739 6,630 521,648 528,278
4 931000 Rents 0 155,891 155,891 0 108,714 108,714 0 47,177 47,177
4 935000 Maintenance of General Plant 734,486 3,262,874 3,997,360 636,316 2,275,430 2,911,746 98,170 987,444 1,085,614
TOTAL ADMIN & GEN OPERATING EXP 5,097,145 27,764,620 32,861,765 3,876,271 19,362,213 23,238,484 1,220,874 8,402,407 9,623,281
Page 3 of 4 Print Date-Time: 5/13/2024 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 1,659,284 4,838,581 6,497,865 1,512,437 3,374,281 4,886,718 146,847 1,464,300 1,611 ,147
G-AMTX Amortization Expense - General Plant - 303000 39,657 83,832 123,489 24,862 58,462 83,324 14,795 25,370 40,165
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 519,939 9,884,941 10,404,880 519,939 6,893,461 7,413,400 0 2,991,480 2,991 ,480
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (61,192) 0 (61,192) (61,192) 0 (61,192) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 1,647,766 0 1,647,766 1,647,766 0 1,647,766 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 754,848 0 754,848 754,848 0 754,848 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 318,056 0 318,056 318,056 0 318,056 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 49,202 238,333 287,535 37,027 169,047 206,074 12,175 69,286 81,461
99 407314 Regulatory Debit - FISERVE Amortization 158,334 0 158,334 0 0 0 158,334 0 158,334
99 407319 AFUDC Equity DFIT Deferral 14,980 0 14,980 0 0 0 14,980 0 14,980
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 177,765 0 177,765 114,367 0 114,367 63,398 0 63,398
99 407347 COVID-19 Deferred Costs (14,178) 0 (14,178) 0 0 0 (14,178) 0 (14,178)
99 407357 AMORT OF INTERVENOR FUND DEFER 24,605 0 24,605 24,605 0 24,605 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (4,770) 0 (4,770) (4,770) 0 (4,770) 0 0 0
99 407381 Voluntary RNG Revenue Offset 41,402 0 41,402 34,986 0 34,986 6,416 0 6,416
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage (9,306,159) 0 (9,306,159) (6,598,160) 0 (6,598,160) (2,707,999) 0 (2,707,999)
99 407416 Reg. Credits-CCA B&O Tax (645,683) 0 (645,683) (645,683) 0 (645,683) 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (87,464) 0 (87,464) 0 0 0 (87,464) 0 (87,464)
99 407443 Regulatory Deferral - Reg. Fees (581,893) 0 (581,893) (581,893) 0 (581,893) 0 0 0
99 407447 Regulatory Deferral - COVID-19 (600,372) 0 (600,372) (596,771) 0 (596,771) (3,601) 0 (3,601)
99 407452 Regulatory Deferral - Intervenor Funding (37,628) 0 (37,628) (37,628) 0 (37,628) 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (67,944) 0 (67,944) (50,591) 0 (50,591) (17,353) 0 (17,353)
99 407493 Amortization Remand Residual (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
G-OTX Taxes Other Than FIT--A&G 662,579 1,168,968 1,831,547 480,088 815,203 1,295,291 182,491 353,765 536,256
TOTAL A&G DEPR/AMRT/NON-FIT TAXES (5,406,886) 16,214,655 10,807,769 (3,175,727) 11,310,454 8,134,727 (2,231,159) 4,904,201 2,673,042
TOTAL ADMIN & GENERAL EXPENSES 309,741 43,979,275 43,669,534 700,544 30,672,667 31,373,211 1,010,285 13,306,608 12,296,323
TOTAL EXPENSES BEFORE FIT 335,368,517 68,728,750 404,097,267 236,725,091 47,564,494 284,289,585 98,643,426 21,164,256 119,807,682
NET OPERATING INCOME (LOSS) BEFORE FIT 47,100,511 34,917,638 12,182,873
G-FIT FEDERAL INCOME TAX 22,522,049 18,066,375 4,455,674
G-FIT DEFERRED FEDERAL INCOME TAX (28,069,037) (23,234,878) (4,834,159)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 52,647,499 40,086,141 12,561 ,358
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers - AMA 100.000% 65.248% 34.752%
G-ALL 3 Direct Distribution Operating Expense 100.000% 69.760% 30.240%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:17 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-12A
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
4 495000 Other Gas Revenue-Miscellaneous 55,838 388,315 444,153 55,838 270,799 326,637 0 117,516 117,516
4 495028 Deferred Exchange Reservation 5,625,000 0 5,625,000 3,735,984 0 3,735,984 1,889,016 0 1,889,016
4 495100 Entitlement Penalties 76,586 4,218 80,804 61,605 2,942 64,547 14,981 1,276 16,257
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral 8,227,755 0 8,227,755 7,265,795 0 7,265,795 961,960 0 961,960
4 495329 Amortization Res Decoupling Deferral (1,055,472) 0 (1,055,472) (1,829,574) 0 (1,829,574) 774,102 0 774,102
4 495338 Non-Res Decoupling Deferred Rev 1,689,314 0 1,689,314 1,367,136 0 1,367,136 322,178 0 322,178
4 495339 Amortization Non-Res Decoupling (2,113,074) 0 (2,113,074) (2,148,281) 0 (2,148,281) 35,207 0 35,207
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 12,505,947 392,533 12,898,480 8,508,503 273,741 8,782,244 3,997,444 118,792 4,116,236
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-12A
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
6 804000 Gas Purchases 117,252,635 0 117,252,635 78,071,905 0 78,071,905 39,180,730 0 39,180,730
1 804001 Pipeline Demand Costs 27,917,790 0 27,917,790 19,070,392 0 19,070,392 8,847,398 0 8,847,398
1 804002 Transport Variable Charges 368,457 0 368,457 251,569 0 251,569 116,888 0 116,888
6 804010 Gas Costs - Fixed Hedge (8,108) 0 (8,108) (5,641) 0 (5,641) (2,467) 0 (2,467)
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 550,665 0 550,665 396,982 0 396,982 153,683 0 153,683
6 804018 Merchandise Processing Fee 158,072 0 158,072 104,994 0 104,994 53,078 0 53,078
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 24,852,550 0 24,852,550 16,633,682 0 16,633,682 8,218,868 0 8,218,868
6 804700 Gas Costs - Offsystem Bookout 56,976 0 56,976 38,152 0 38,152 18,824 0 18,824
6 804711 Gas Costs - Offsystem Bookout Offset (56,976) 0 (56,976) (38,152) 0 (38,152) (18,824) 0 (18,824)
6 804730 Gas Costs - Intracompany LDC Gas 5,589,179 0 5,589,179 3,704,575 0 3,704,575 1,884,604 0 1,884,604
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 63,231,107 0 63,231,107 44,190,998 0 44,190,998 19,040,109 0 19,040,109
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 7,462,838 0 7,462,838 4,945,858 0 4,945,858 2,516,980 0 2,516,980
TOTAL PURCHASED GAS COSTS 247,375,185 0 247,375,185 167,365,314 0 167,365,314 80,009,871 0 80,009,871
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 66.902% 33.098%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-12
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 126,305 97,048 223,353 70,486 63,322 133,808 55,819 33,726 89,545
99 908600 Public Purpose Tariff Rider Expense Offset 19,577,481 0 19,577,481 15,471,336 0 15,471,336 4,106,145 0 4,106,145
99 908610 Limited Income Tax Refund Program 25,131 0 25,131 25,131 0 25,131 0 0 0
99 908690 Schedule 91 Amortization included in Unbille (125,226) 0 (125,226) (30,384) 0 (30,384) (94,842) 0 (94,842)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 19,603,691 97,048 19,700,739 15,536,569 63,322 15,599,891 4,067,122 33,726 4,100,848
ALLOCATION RATIOS:
G-ALL 2 Number of Customers - AMA 100.000% 65.248% 34.752%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.877% 2.881%
Total Weighted Cost 2.877% 2.881%
G-APL Net Rate Base 768,555,999 551,433,150 217,122,849
Interest Deduction for FIT Calculation 22,120,041 15,864,732 6,255,309
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-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:
G-OPS Operating Revenue 451,197,778 319,207,223 131,990,555
G-OPS Operating & Maintenance Expense 342,724,766 235,818,541 106,906,225
G-OPS Book Deprec/Amort and Reg Amortizations 34,103,172 24,532,078 9,571,094
G-OTX Taxes Other than FIT 27,269,329 23,938,966 3,330,363
Net Operating Income Before FIT 47,100,511 34,917,638 12,182,873
G-INT Less: Interest Expense 22,120,041 15,864,732 6,255,309
G-OTX Less: Idaho ITC Deferral & Amortization (4,719) 0 (4,719)
G-SCM Schedule M Adjustments 82,272,101 66,977,449 15,294,652
Taxable Net Operating Income 107,247,852 86,030,355 21,217,497
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 22,522,049 18,066,375 4,455,674
G-DTE Deferred FIT (19,152,158) (15,392,502) (3,759,656)
G-DTE Customer Tax Credit Amortization (8,916,879) (7,842,376) (1,074,503)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC (5,546,988) (5,168,503) (378,485)
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 26,518,516 15,634,665 42,153,181 19,187,622 10,888,462 30,076,084 7,330,894 4,746,203 12,077,097
12 997001 Contributions In Aid of Construction 0 1,501 ,043 1,501,043 0 1,064,675 1,064,675 0 436,368 436,368
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (296,128) (296,128) 0 (210,041) (210,041) 0 (86,087) (86,087)
99 997010 Deferred Gas Credit and Refunds 70,693,945 0 70,693,945 49,136,856 0 49,136,856 21,557,089 0 21,557,089
12 997016 Redemption Expense Amortization 0 24,420 24,420 0 17,321 17,321 0 7,099 7,099
99 997018 DSM Tariff Rider 899,566 0 899,566 (949,988) 0 (949,988) 1,849,554 0 1,849,554
12 997020 FAS87 Current Pension Accrual 0 (380,603) (380,603) 0 (269,958) (269,958) 0 (110,645) (110,645)
12 997027 Customer Uncollectibles 321,819 (891,436) (569,617) 113,800 (632,287) (518,487) 208,019 (259,149) (51,130)
99 997031 Decoupling Mechanism (6,748,522) 0 (6,748,522) (4,655,075) 0 (4,655,075) (2,093,447) 0 (2,093,447)
12 997032 Interest Rate Swaps 0 2,807,905 2,807,905 0 1,991,619 1,991,619 0 816,286 816,286
12 997035 Leases 0 (28,186) (28,186) 0 (19,656) (19,656) 0 (8,530) (8,530)
12 997048 AFUDC 0 (212,357) (212,357) 0 (150,623) (150,623) 0 (61,734) (61,734)
12 997049 Tax Depreciation 0 (40,697,423) (40,697,423) 0 (28,866,275) (28,866,275) 0 (11,831,148) (11,831,148)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins (124,117) 0 (124,117) (29,275) 0 (29,275) (94,842) 0 (94,842)
12 997080 Book Transportation Depreciation 0 4,001 ,297 4,001,297 0 2,838,080 2,838,080 0 1 ,163,217 1,163,217
12 997081 Deferred Compensation 0 (25,108) (25,108) 0 (17,809) (17,809) 0 (7,299) (7,299)
4 997082 Meal Disallowances 0 195,077 195,077 0 136,041 136,041 0 59,036 59,036
12 997083 Paid Time Off 0 305,336 305,336 0 216,572 216,572 0 88,764 88,764
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
12 997101 Repairs481 (a) 0 (3,892,511) (3,892,511) 0 (2,760,919) (2,760,919) 0 (1,131,592) (1,131,592)
99 997105 WA Nat Gas Line Extension 1,647,766 0 1,647,766 1 ,647,766 0 1,647,766 0 0 0
99 997107 MDM System 1,072,904 0 1,072,904 1 ,072,904 0 1,072,904 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (32,470) 0 (32,470) (32,470) 0 (32,470) 0 0 0
99 997109 Tax Reform Amortization (28,721) 0 (28,721) (28,721) 0 (28,721) 0 0 0
99 997110 FISERVE 158,334 79,540 237,874 0 56,417 56,417 158,334 23,123 181,457
12 997111 Capitalized Transportation 0 (30,843) (30,843) 0 (21,877) (21,877) 0 (8,966) (8,966)
12 997114 AFUDC Debt CWIP 0 38,842 38,842 0 27,550 27,550 0 11,292 11,292
12 997115 AFUDC Equity DFIR Deferral 14,980 0 14,980 0 0 0 14,980 0 14,980
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 832,648 832,648 0 590,589 590,589 0 242,059 242,059
12 997120 Transportation Tax Disallowance 0 34,042 34,042 0 24,146 24,146 0 9,896 9,896
12 997122 Regulatory Fees (581,893) 0 (581,893) (581,893) 0 (581 ,893) 0 0 0
12 997125 COVID-19 (778,841) 0 (778,841) (596,771) 0 (596,771) (182,070) 0 (182,070)
12 997126 Prepaid Expenses 0 (75,364) (75,364) 0 (53,455) (53,455) 0 (21,909) (21,909)
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (12,382,186) (12,382,186) 0 (8,782,561) (8,782,561) 0 (3,599,625) (3,599,625)
12 997129 Mixed Service Costs (IDD#5) 0 (6,100,000) (6,100,000) 0 (4,326,669) (4,326,669) 0 (1,773,331) (1,773,331)
12 997138 Intervenor Funding (14,699) 0 (14,699) (14,699) 0 (14,699) 0 0 0
12 997139 Pension Settlement 0 134,031 134,031 0 95,067 95,067 0 38,964 38,964
99 997140 Insurance Balancing (72,147) 0 (72,147) (54,794) 0 (54,794) (17,353) 0 (17,353)
99 997141 CCA 36,132,159 0 36,132,159 36,132,159 0 36,132,159 0 0 0
99 997143 Depreciation Rate Deferral 90,301 0 90,301 114,367 0 114,367 (24,066) 0 (24,066)
99 997144 Williams Pipeline Outage (9,306,159) 0 (9,306,159) (6,598,160) 0 (6,598,160) (2,707,999) 0 (2,707,999)
12 997145 Sec 174 Research Costs 0 1,903,157 1,903,157 0 1,349,890 1,349,890 0 553,267 553,267
99 997147 Energy Efficiency Program 2,458 0 2,458 2,458 0 2,458 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 119,792,243 (37,520,142) 82,272,101 93,793,150 (26,815,701) 66,977,449 25,999,093 (10,704,441) 15,294,652
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers - AMA 100.000% 65.248% 34.752%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.902% 33.098%
G-ALL 11 Book Depreciation 100.000% 71.398% 28.602%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.929% 29.071%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 1,065,977 756,087 309,890
99 410100 Deferred Federal Income Tax Exp (5,063,796) (3,186,100) (1,877,696)
SUBTOTAL (3,997,819) (2,430,013) (1,567,806)
12 411100 Deferred Federal Income Tax Expense - Allocated (3,397,196) (2,409,597) (987,599)
99 411100 Deferred Federal Income Tax Exp (14,551,726) (12,509,100) (2,042,626)
SUBTOTAL (17,948,922) (14,918,697) (3,030,225)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 2,794,583 1,956,208 838,375
SUBTOTAL 2,794,583 1,956,208 838,375
Total Deferred Federal Income Tax Expense (19,152,158) (15,392,502) (3,759,656)
99 411193 Customer Tax Credit Amortization (8,916,879) (7,842,376) (1,074,503)
SUBTOTAL (8,916,879) (7,842,376) (1,074,503)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.929% 29.071%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 172,979 172,979 0 117,695 117,695 0 55,284 55,284
TOTAL UNDERGROUND STORAGE TAX 0 172,979 172,979 0 117,695 117,695 0 55,284 55,284
DISTRIBUTION
99 408110 State Excise Tax 10,974,149 0 10,974,149 10,974,149 0 10,974,149 0 0 0
99 408120 Municipal Occupation & License Tax 11,031,366 0 11,031,366 9,196,908 0 9,196,908 1,834,458 0 1,834,458
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 3,263,962 0 3,263,962 2,354,896 0 2,354,896 909,066 0 909,066
99 409100 State Income Tax 45 0 45 27 0 27 18 0 18
99 411410 State Income Tax-ITC Deferred 8 0 8 0 0 0 8 0 8
99 411420 State Income Tax-ITC Amortization 4,727 0 4,727 0 0 0 4,727 0 4,727
TOTAL DISTRIBUTION TAX 25,264,803 0 25,264,803 22,525,980 0 22,525,980 2,738,823 0 2,738,823
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 662,579 1,168,968 1,831,547 480,088 815,203 1,295,291 182,491 353,765 536,256
TOTAL A&G TAX 662,579 1,168,968 1,831,547 480,088 815,203 1,295,291 182,491 353,765 536,256
TOTAL TAXES OTHER THAN FIT 25,927,382 1,341,947 27,269,329 23,006,068 932,898 23,938,966 2,921,314 409,049 3,330,363
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,267,899 3,062,010 1,022,594 884,195 1,906,789 771,517 383,704 1,155,221
4 3031 XX Misc Intangible IT Plant (3031 XX) 3,210,885 58,742,914 61,953,799 3,210,885 40,965,546 44,176,431 0 17,777,368 17,777,368
TOTAL INTANGIBLE PLANT 5,004,996 60,010,813 65,015,809 4,233,479 41,849,741 46,083,220 771 ,517 18,161,072 18,932,589
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,292,003 1,292,003 0 892,870 892,870 0 399,133 399,133
1 351XXX Structures & Improvements 0 3,063,523 3,063,523 0 2,084,421 2,084,421 0 979,102 979,102
1 352XXX Wells 0 23,684,669 23,684,669 0 16,115,049 16,115,049 0 7,569,620 7,569,620
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,579,299 15,579,299 0 10,600,155 10,600,155 0 4,979,144 4,979,144
1 355000 Measuring & Regulating Equipment 0 2,187,899 2,187,899 0 1,488,646 1,488,646 0 699,253 699,253
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,201,772 3,201,772 0 2,178,486 2,178,486 0 1,023,286 1,023,286
TOTAL UNDERGROUND STORAGE PLAT` 0 51,613,097 51,613,097 0 35,131,342 35,131,342 0 16,481,755 16,481,755
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 705,515 0 705,515 520,906 0 520,906 184,609 0 184,609
6 375000 Structures & Improvements 1,624,546 0 1,624,546 963,721 0 963,721 660,825 0 660,825
6 376000 Mains 493,493,622 2,518,937 496,012,559 337,573,123 1,685,219 339,258,342 155,920,499 833,718 156,754,217
6 378000 Measuring & Reg Station Equip-General 7,612,394 0 7,612,394 4,883,384 0 4,883,384 2,729,010 0 2,729,010
6 379000 Measuring & Reg Station Equip-City Gate 6,918,133 0 6,918,133 1,973,662 0 1,973,662 4,944,471 0 4,944,471
6 380000 Services 349,844,354 0 349,844,354 239,669,963 0 239,669,963 110,174,391 0 110,174,391
6 381XXX Meters 125,399,559 0 125,399,559 90,062,413 0 90,062,413 35,337,146 0 35,337,146
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,203,984 0 4,203,984 3,132,874 0 3,132,874 1,071,110 0 1,071,110
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 989,890,702 2,518,937 992,409,639 678,843,971 1,685,219 680,529,190 311,046,731 833,718 311,880,449
GENERAL PLANT
4 389XXX Land & Land Rights 3,356,503 2,597,313 5,953,816 3,261,721 1,811,288 5,073,009 94,782 786,025 880,807
4 390XXX Structures & Improvements 29,478,562 28,361,037 57,839,599 27,709,153 19,778,136 47,487,289 1,769,409 8,582,901 10,352,310
4 391XXX Office Furniture & Equipment 980,593 14,261,187 15,241,780 978,451 9,945,324 10,923,775 2,142 4,315,863 4,318,005
4 392XXX Transportation Equipment 14,010,555 5,385,971 19,396,526 10,376,254 3,756,015 14,132,269 3,634,301 1,629,956 5,264,257
4 393000 Stores Equipment 423,586 1,073,669 1,497,255 371,481 748,745 1,120,226 52,105 324,924 377,029
4 394000 Tools, Shop & Garage Equipment 3,455,329 7,763,172 11,218,501 2,745,484 5,413,803 8,159,287 709,845 2,349,369 3,059,214
4 395XXX Laboratory Equipment 108,802 514,287 623,089 108,802 358,648 467,450 0 155,639 155,639
4 396XXX Power Operated Equipment 3,591,874 1,061,792 4,653,666 2,687,827 740,462 3,428,289 904,047 321,330 1,225,377
4 397XXX Communications Equipment 4,458,334 21,370,997 25,829,331 3,518,215 14,903,492 18,421,707 940,119 6,467,505 7,407,624
4 398000 Miscellaneous Equipment 1,461 170,017 171,478 0 118,565 118,565 1,461 51,452 52,913
TOTAL GENERAL PLANT 59,865,599 82,559,442 142,425,041 51,757,388 57,574,478 109,331,866 8,108,211 24,984,964 33,093,175
Page 1 of 2 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,054,761,297 196,702,289 1,251,463,586 734,834,838 136,240,780 871,075,618 319,926,459 60,461,509 380,387,968
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (19,717,935) (19,717,935) 0 (13,416,083) (13,416,083) 0 (6,301,852) (6,301,852)
G-ADEP Distribution Plant (303,061,061) (2,061,728) (305,122,789) (197,176,647) (1,379,337) (198,555,984) (105,884,414) (682,391) (106,566,805)
G-ADEP General Plant 19,667,827 29,243,245 48,911,072 15,729,500 20,393,361 36,122,861 3,938,327 8,849,884 12,788,211
TOTAL ACCUMULATED DEPRECIATION 322,728,888 51,022,908 373,751,796 212,906,147 35,188,781 248,094,928 109,822,741 15,834,127 125,656,868
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (502,088) (1,079,460) (1,581,548) (332,176) (752,783) (1,084,959) (169,912) (326,677) (496,589)
G-AAMT Misc IT Intangible Plant - 3031XX (2,905,718) (31,835,234) (34,740,952) (2,905,718) (22,200,937) (25,106,655) 0 (9,634,297) (9,634,297)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 3,407,806 32,914,694 36,322,500 3,237,894 22,953,720 26,191,614 169,912 9,960,974 10,130,886
TOTAL ACCUMULATED DEPR/AMORT 326,136,694 83,937,602 410,074,296 216,144,041 58,142,501 274,286,542 109,992,653 25,795,101 135,787,754
NET GAS UTILITY PLANT before DFIT 728,624,603 112,764,687 841,389,290 518,690,797 78,098,279 596,789,076 209,933,806 34,666,408 244,600,214
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,872,516) (101,872,516) 0 (72,257,157) (72,257,157) 0 (29,615,359) (29,615,359)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (13,653,253) (13,653,253) 0 (9,523,512) (9,523,512) 0 (4,129,741) (4,129,741)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,290,212) (1,290,212) 0 (899,755) (899,755) 0 (390,457) (390,457)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 201 201 0 140 140 0 61 61
12 283850 ADFIT - Gas portion of Bond Redemptions 0 260,097 260,097 0 184,484 184,484 0 75,613 75,613
TOTAL ACCUMULATED DFIT 0 117,075,877 117,075,877 0 82,864,768 82,864,768 0 34,211,109 34,211,109
NET GAS UTILITY PLANT 728,624,603 (4,311,190) 724,313,413 1518,690,797 (4,766,489) 513,924,308 209,933,806 455,299 210,389,105
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.902% 33.098%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.929% 29.071%
Page 2 of 2 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 728,624,603 (4,311,190) 724,313,413 518,690,797 (4,766,489) 513,924,308 209,933,806 455,299 210,389,105
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,406,781 2,059,122 3,465,903 885,288 1,435,970 2,321,258 521,493 623,152 1,144,645
4 182318 Accumulated Amortization - AFUDC (283,335) (877,249) (1,160,584) (199,515) (611,782) (811,297) (83,820) (265,467) (349,287)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 11,398,095 11,398,095 0 7,755,264 7,755,264 0 3,642,831 3,642,831
1 164115 Gas Inventory--Clay Basin 0 56,096 56,096 0 39,120 39,120 0 16,976 16,976
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 3,180,558 0 3,180,558 3,180,558 0 3,180,558 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,548,483 0 7,548,483 7,548,483 0 7,548,483 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,253,099) 0 (2,253,099) (2,253,099) 0 (2,253,099) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (20,237,723) 0 (20,237,723) (9,640,062) 0 (9,640,062) (10,597,661) 0 (10,597,661)
99 190393 ADFIT-Customer Tax Credit 4,249,922 0 4,249,922 2,024,413 0 2,024,413 2,225,509 0 2,225,509
99 235199 Customer Deposits (2,082) 0 (2,082) (2,082) 0 (2,082) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 3,108,155 0 3,108,155 3,108,155 0 3,108,155 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (652,712) 0 (652,712) (652,712) 0 (652,712) 0 0 0
C-WKC Working Capital 29,810,510 0 29,810,510 20,991,427 0 20,991,427 8,819,083 8,819,083
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 25,875,458 18,367,128 44,242,586 24,990,854 12,517,988 37,508,842 884,604 5,849,140 6,733,744
NET RATE BASE 754,500,061 14,055,938 768,555,999 543,681,651 7,751,499 551,433,150 210,818,410 6,304,439 217,122,849
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 4,098,151 4,098,151
Steam (ED-ID) 4,418,077 4,418,077
Steam (ED-WA) 11,296,584 11,296,584
Hydro (ED-AN) 16,861,142 16,861,142
Other (ED-AN) 10,875,572 10,875,572
Total Electric Production 47,549,526 47,549,526
Electric Transmission
ED-AN 20,935,136 20,935,136
E D-I D 261,189 261,189
ED-WA 522,448 522,448
Total Electric Transmission 21,718,773 21,718,773
Electric Distribution
ED-AN 86,632 86,632
ED-ID 20,252,194 20,252,194
ED-WA 40,268,849 40,268,849
Total Electric Distribution 60,607,675 60,607,675
Gas Underground Storage
1 GD-AN 770,638 770,638 770,638 770,638 524,342 524,342 246,296 246,296
GD-OR 130,820 130,820
Total Gas Underground Storac 901,458 770,638 130,820 770,638 770,638 524,342 524,342 246,296 246,296
Gas Distribution
6 GD-AN 56,676 56,676 56,676 56,676 37,917 37,917 18,759 18,759
GD-ID 7,169,253 7,169,253 7,169,253 7,169,253 7,169,253 7,169,253
GD-WA 17,130,383 17,130,383 17,130,383 17,130,383 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 24,299,636 56,676 24,356,312 17,130,383 37,917 17,168,300 7,169,253 18,759 7,188,012
General Plant
ED-AN 2,791,114 2,791,114
ED-ID 541,299 541,299
ED-WA 1,464,906 1,464,906
7,4 CD-AA 22,302,830 15,940,278 4,393,658 1,968,894 4,393,658 4,393,658 3,064,005 3,064,005 1,329,653 1,329,653
9,4 CD-AN 813,514 637,160 176,354 176,354 176,354 122,984 122,984 53,370 53,370
9 CD-ID 466,367 365,268 101,099 101,099 101,099 101,099 101,099
9 CD-WA 1,882,873 1,474,704 408,169 408,169 408,169 408,169 408,169
8,4 GD-AA 352,214 242,408 109,806 242,408 242,408 169,048 169,048 73,360 73,360
4 GD-AN 26,161 26,161 26,161 26,161 18,244 18,244 7,917 7,917
GD-ID 45,748 45,748 45,748 45,748 45,748 45,748
GD-WA 1,104,268 1,104,268 1,104,268 1,104,268 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 1,659,284 4,838,581 6,497,865 1,512,437 3,374,281 4,886,718 146,847 1,464,300 1,611,147
Total Depreciation Expense 198,277,428 153,090,703 31,624,815 13,561,910 25,958,920 5,665,895 31,624,815 18,642,820 3,936,540 22,579,360 7,316,100 1,729,355 9,045,455
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.902% 33.098%
Page 1 of 1 Print Date-Time: 5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 918,400 918,400
Misc Intangible Plt (303000) ED-AN 263,207 263,207
Total Production/Transmission 1,181,607 1,181,607
Distribution
Franchises (302000) ED-WA 110,398 110,398
Misc Intangible Plt (303000) ED-WA 5,866 5,866
Total Distribution 116,264 116,264
General Plant - 303000
7,4 CD-AA 414,833 296,489 81,723 36,621 81,723 81,723 56,991 56,991 24,732 24,732
9,4 CD-AN 9,729 7,620 2,109 2,109 2,109 1,471 1,471 638 638
GD-ID 14,795 14,795 14,795 14,795 14,795 14,795
GD-WA 24,862 24,862 24,862 24,862 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,826 304,109 123,489 43,228 39,657 83,832 123,489 24,862 58,462 83,324 14,795 25,370 40,165
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 49,424,916 35,324,976 9,736,708 4,363,232 9,736,708 9,736,708 6,790,088 6,790,088 2,946,620 2,946,620
9,4 CD-AN 105,963 82,992 22,971 22,971 22,971 16,019 16,019 6,952 6,952
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,398,463 1,878,524 519,939 519,939 519,939 519,939 519,939 0
ED-AN 7,473,460 7,473,460
ED-ID 0 0
ED-WA 1,281,456 1,281,456
8,4 GD-AA 182,003 125,262 56,741 125,262 125,262 87,354 87,354 37,908 37,908
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 69,997 69,997
Total Miscellaneous IT Intangible Plant - 3031XX 60,936,258 46,041,408 10,404,880 4,489,970 519,939 9,884,941 10,404,880 519,939 6,893,461 7,413,400 0 2,991,480 2,991,480
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 422,431 422,431 0 0 0 0 0 0 0 0
Total Amortization Expense 63,127,386 48,065,819 10,528,369 4,533,198 559,596 9,968,773 10,528,369 544,801 6,951,923 7,496,724 14,795 3,016,850 3,031,645
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 5:18 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (80,679,301) (80,679,301)
Steam (ED-ID) (98,614,567) (98,614,567)
Steam (ED-WA) (193,469,135) (193,469,135)
Hydro (ED-AN) (199,040,318) (199,040,318)
Other (ED-AN) (176,637,134) (176,637,134)
Total Electric Production (748,440,455) (748,440,455)
Electric Transmission
ED-AN (253,336,990) (253,336,990)
ED-ID (10,780,213) (10,780,213)
ED-WA (17,068,500) (17,068,500)
Total Electric Transmission (281,185,703) (281,185,703)
Electric Distribution
ED-AN (550,605) (550,605)
ED-ID (289,802,941) (289,802,941)
ED-WA (480,988,487) (480,988,487)
Total Electric Distribution (771,342,033) (771,342,033)
Gas Underground Storage
1 GD-AN (19,717,935) (19,717,935) (19,717,935) (19,717,935) (13,416,083) (13,416,083) (6,301,852) (6,301,852)
GD-OR (1,729,635) (1,729,635)
Total Gas Underground Storac (21,447,570) (19,717,935) (1,729,635) (19,717,935) (19,717,935) (13,416,083) (13,416,083) (6,301,852) (6,301,852)
Gas Distribution
6 GD-AN (2,061,728) (2,061,728) (2,061,728) (2,061,728) (1 ,379,337) (1,379,337) (682,391) (682,391)
GD-ID (105,884,414) (105,884,414) (105,884,414) (105,884,414) (105,884,414) (105,884,414)
GD-WA (197,176,647) (197,176,647) (197,176,647) (197,176,647) (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) (303,061,061) (2,061,728) (305,122,789) (197,176,647) (1,379,337) (198,555,984) (105,884,414) (682,391) (106,566,805)
General Plant
ED-AN (36,948,075) (36,948,075)
ED-ID (13,527,671) (13,527,671)
ED-WA (27,154,135) (27,154,135)
7,4 CD-AA (108,644,616) (77,650,479) (21,402,990) (9,591,147) (21,402,990) (21,402,990) (14,925,803) (14,925,803) (6,477,187) (6,477,187)
9,4 CD-AN (9,005,314) (7,053,142) (1,952,172) (1 ,952,172) (1 ,952,172) (1 ,361,386) (1,361 ,386) (590,786) (590,786)
9 CD-ID (6,876,179) (5,385,561) (1,490,618) (1,490,618) (1 ,490,618) (1,490,618) (1,490,618)
9 CD-WA (11,016,382) (8,628,251) (2,388,131) (2,388,131) (2,388,131) (2,388,131) (2,388,131)
8,4 GD-AA (2,710,539) (1,865,501) (845,038) (1 ,865,501) (1 ,865,501) (1 ,300,944) (1,300,944) (564,557) (564,557)
4 GD-AN (4,022,582) (4,022,582) (4,022,582) (4,022,582) (2,805,228) (2,805,228) (1,217,354) (1,217,354)
GD-ID (2,447,709) (2,447,709) (2,447,709) (2,447,709) (2,447,709) (2,447,709)
GD-WA (13,341,369) (13,341,369) (13,341,369) (13,341,369) (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) (19,667,827) (29,243,245) (48,911,072) (15,729,500) (20,393,361) (36,122,861) (3,938,327) (8,849,884) (12,788,211)
Total Accumulated Depreciatii (2,515,630,684) (1,977,315,505) (373,751,796) (164,563,383) (322,728,888) (51,022,908) (373,751,796) (212,906,147) (35,188,781) (248,094,928) (109,822,741) (15,834,127) (125,656,868)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.902% 33.098%
Page 1 of 1 Print Date-Time: 5/13/2024 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-12A
For Twelve Months Ended February 29, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,264,021) (16,264,021)
Misc Intangible Plt (303000 ED-AN 2,994,234 2,994,234
Total Production/Transmission (19,258,255) (19,258,255)
Distribution
Franchises (302000) ED-WA (466,647) (466,647)
Misc Intangible Plt (303000 ED-WA (70,048) (70,048)
Total Distribution (536,695) (536,695)
General Plant - 303000
7,4 CD-AA (5,312,345) (3,796,839) (1,046,532) (468,974) (1,046,532) (1,046,532) (729,820) (729,820) (316,712) (316,712)
9,4 CD-AN (151,898) (118,970) (32,928) (32,928) (32,928) (22,963) (22,963) (9,965) (9,965)
GD-ID (169,912) (169,912) (169,912) (169,912) (169,912) (169,912)
GD-WA (332,176) (332,176) (332,176) (332,176) (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) (502,088) (1,079,460) (1,581,548) (332,176) (752,783) (1,084,959) (169,912) (326,677) (496,589)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (160,008,679) (114,361,403) (31,521,709) (14,125,567) (31,521,709) (31,521,709) (21,982,294) (21,982,294) (9,539,415) (9,539,415)
9,4 CD-AN (457,688) (358,471) (99,217 99,217 99,217 69,191 69,191 30,026 30,026
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (13,403,998) (10,498,280) (2,905,718) (2,905,718) (2,905,718) (2,905,718) (2,905,718) 0 0
ED-AN (14,622,374) (14,622,374)
ED-ID 0 0
ED-WA (2,897,070) (2,897,070)
8,4 GD-AA (288,406) (198,493) (89,913) (214,308) (214,308) (149,452) (149,452) (64,856) (64,856)
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 59,521 59,521
Total Miscellaneous IT Intangible Plant - 3031X (191,737,736) (142,737,598) (34,725,137) (14,275,001) (2,905,718) (31,835,234) (34,740,952) (2,905,718) (22,200,937) (25,106,655) 0 (9,634,297) (9,634,297)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,441,426) (1,441,426) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (219,073,848) (167,889,783) (36,306,685) (14,877,380) (3,407,806) (32,914,694) (36,322,500) (3,237,894) (22,953,720) (26,191,614) (169,912) (9,960,974) (10,130,886)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended February 29, 2024 Gas-North 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 9,6051276 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 G D-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 ] of 3 Print Date-Time: 5/13/2024 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended February 29, 2024 Gas-North 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 G D-WA / ID AN 203,719 0 0 0 0 108,802 0 94,917 203,719 0 0 0
99 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended February 29, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended February 29, 2024 Gas-North 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 1 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
8 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
8 CD-WA/ ID / AN 0 1 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 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended February 29, 2024 Gas-North 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
8 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 1 4,233,479 771,517 60,010,814 65,015,810 1 774,835 26,819,473 27,594,308
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12A
For Twelve Months Ended February 29, 2024 Gas-North 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 (829,329) (649,547) (179,782) 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 (75,770,862) (54,211,759) (14,943,264) (6,615,839)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12A
For Twelve Months Ended February 29, 2024 Gas-North 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 j 98,136,536 44,947,937 20,991,427 8,819,083 j 6,405,256
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 5:19 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-12E
For Twelve Months Ended February 29, 2024
-Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 52,793,807 40,185,814 12,607,993
Adjustments
Adjusted Gas Net Operating Income (Loss) 52,793,807 40,185,814 12,607,993
G-APL Gas Net Adjusted Rate Base 792,761,394 567,606,035 225,155,359
RATE OF RETURN 6.659% 7.080% 5.600%
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 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers 2-01-2024 thru 02-29-2024 273,560 178,263 95,297
2 Percent 100.000% 65.164% 34.836%
G-OPS Direct Distribution Operating Expense 03-01-2023 thru 02-29-2024 14,682,460 10,242,445 4,440,015
3 Percent 100.000% 69.760% 30.240%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 03-01-2023 thru 02-29-2024 293,899,305 196,623,538 97,275,767
6 Percent 100.000% 66.902% 33.098%
Page 1 of 4 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 35.312%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 4 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 03-01-2023 thru 02-29-2024 31,624,814 22,579,360 9,045,454
11 Percent 100.000% 71.398% 28.602%
Net Gas Plant (before ADFIT) 2-01-2024 thru 02-29-2024 859,652,095 609,601,826 250,050,269
12 Percent 100.000% 70.913% 29.087%
G-PLT Net Gas General Plant 2-01-2024 thru 02-29-2024 95,679,572 74,755,613 20,923,959
13 Percent 100.000% 78.131% 21.869%
Net Allocated Schedule M's 03-01-2023 thru 02-29-2024 -37,520,140 -26,807,168 -10,712,972
14 Percent 100.000% 71.447% 28.553%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 244,912,427 0 244,912,427 173,122,894 0 173,122,894 71,789,533 0 71,789,533
99 4812XX Commercial - Firm & Interruptible 123,628,066 0 123,628,066 89,278,928 0 89,278,928 34,349,138 0 34,349,138
99 4813XX Industrial-Firm 4,115,474 0 4,115,474 2,581,619 0 2,581,619 1,533,855 0 1,533,855
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 427,216 0 427,216 382,489 0 382,489 44,727 0 44,727
99 499XXX Unbilled Revenue 4,828,804 0 4,828,804 2,696,056 0 2,696,056 2,132,748 0 2,132,748
TOTAL SALES TO ULTIMATE CUSTOMERS 368,254,379 0 368,254,379 262,669,874 0 262,669,874 105,584,505 0 105,584,505
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 64,304,788 0 64,304,788 42,707,269 0 42,707,269 21,597,519 0 21,597,519
4 488000 Miscellaneous Service Revenues 10,089 0 10,089 3,495 0 3,495 6,594 0 6,594
99 4893XX Transportation Revenues 5,729,044 0 5,729,044 5,043,343 0 5,043,343 685,701 0 685,701
99 493000 Rent from Gas Property 1,000 0 1,000 1,000 0 1,000 0 0 0
99 495010 CCA Allowance Revenue 36,896,188 0 36,896,188 36,896,188 0 36,896,188 0 0 0
99 407310 CCA Allowance Revenue Deferral (36,896,188) 0 (36,896,188) (36,896,188) 0 (36,896,188) 0 0 0
4 495XXX Other Gas Revenues 12,505,946 392,532 12,898,478 8,508,502 273,740 8,782,242 3,997,444 118,792 4,116,236
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 82,550,867 392,532 82,943,399 56,263,609 273,740 56,537,349 26,287,258 118,792 26,406,050
TOTAL GAS REVENUES 450,805,246 392,532 451,197,778 318,933,483 273,740 319,207,223 131,871 ,763 118,792 131,990,555
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 247,375,185 0 247,375,185 167,365,314 0 167,365,314 80,009,871 0 80,009,871
99 808XXX Net Natural Gas Storage Transactions 2,584,148 0 2,584,148 1,879,876 0 1,879,876 704,272 0 704,272
99 811000 Gas Used for Products Extraction (421,445) 0 (421,445) (280,740) 0 (280,740) (140,705) 0 (140,705)
10 813000 Other Gas Expenses 87,099 992,259 1,079,358 87,099 666,123 753,222 0 326,136 326,136
99 813010 Gas Technology Institute (GTI) Expenses 121,434 0 121,434 83,647 0 83,647 37,787 0 37,787
99 813100 CCA Emission Expense 57,936,819 0 57,936,819 57,936,819 0 57,936,819 0 0 0
99 407417 Regulatory Credits-CCA 58,027,955 0 58,027,955 58,027,955 0 58,027,955 0 0 0
TOTAL PRODUCTION EXPENSES 249,655,285 992,259 250,647,544 169,044,060 666,123 169,710,183 80,611,225 326,136 80,937,361
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 932,639 932,639 0 634,568 634,568 0 298,071 298,071
1 837000 Other Equipment 0 2,030,807 2,030,807 0 1 ,381,761 1,381,761 0 649,046 649,046
TOTAL UNDERGROUND STORAGE OPER EXP 0 2,963,446 2,963,446 0 2,016,329 2,016,329 0 947,117 947,117
G-DEPX Depreciation Expense-Underground Storage 0 770,638 770,638 0 524,342 524,342 0 246,296 246,296
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 172,979 172,979 0 117,695 117,695 0 55,284 55,284
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 943,617 943,617 0 642,037 642,037 0 301,580 301,580
TOTAL UNDERGROUND STORAGE EXPENSES 0 3,907,063 3,907,063 0 2,658,366 2,658,366 0 1,248,697 1,248,697
Page 1 of 4 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 420,779 1,997,009 2,417,788 346,060 1,393,113 1,739,173 74,719 603,896 678,615
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 4,876,087 3,052,114 7,928,201 3,253,704 2,129,155 5,382,859 1,622,383 922,959 2,545,342
3 875000 Measuring & Reg Sta Exp-General 164,728 0 164,728 124,046 0 124,046 40,682 0 40,682
3 876000 Measuring & Reg Sta Exp-Industrial 16,650 0 16,650 3,902 0 3,902 12,748 0 12,748
3 877000 Measuring & Reg Sta Exp-City Gate 79,969 0 79,969 59,035 0 59,035 20,934 0 20,934
3 878000 Meter & House Regulator Expenses 459,357 0 459,357 249,587 0 249,587 209,770 0 209,770
3 879000 Customer Installation Expenses 2,393,446 5,201,485 7,594,931 1,550,100 3,628,556 5,178,656 843,346 1,572,929 2,416,275
3 880000 Other Expenses 1,993,878 2,420,659 4,414,537 1,573,107 1,688,652 3,261,759 420,771 732,007 1,152,778
3 881000 Rents 0 (1,834) (1,834) 0 (1,279) (1,279) 0 (555) (555)
MAINTENANCE
3 885000 Supervision & Engineering 142,842 0 142,842 64,530 0 64,530 78,312 0 78,312
3 887000 Mains 1,237,590 0 1,237,590 981,308 0 981,308 256,282 0 256,282
3 889000 Measuring & Reg Sta Exp-General 233,299 16,749 250,048 159,331 11,684 171,015 73,968 5,065 79,033
3 890000 Measuring & Reg Sta Exp-Industrial 24,662 1,309 25,971 20,523 913 21,436 4,139 396 4,535
3 891000 Measuring & Reg Sta Exp-City Gate 152,547 2,973 155,520 73,540 2,074 75,614 79,007 899 79,906
3 892000 Services 1,387,783 0 1,387,783 1,054,484 0 1,054,484 333,299 0 333,299
3 893000 Meters & House Regulators 1,098,149 680,526 1,778,675 728,494 474,735 1,203,229 369,655 205,791 575,446
3 894000 Other Equipment 693 249,864 250,557 693 174,305 174,998 0 75,559 75,559
TOTAL DISTRIBUTION OPERATING EXP 14,682,459 13,620,854 28,303,313 10,242,444 9,501,908 19,744,352 4,440,015 4,118,946 8,558,961
G-DEPX Depreciation Expense-Distribution 24,299,636 56,676 24,356,312 17,130,383 37,917 17,168,300 7,169,253 18,759 7,188,012
G-OTX Taxes Other Than FIT 25,264,803 0 25,264,803 22,525,980 0 22,525,980 2,738,823 0 2,738,823
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 49,564,439 56,676 49,621,115 39,656,363 37,917 39,694,280 9,908,076 18,759 9,926,835
TOTAL DISTRIBUTION EXPENSES 64,246,898 13,677,530 77,924,428 49,898,807 9,539,825 59,438,632 14,348,091 4,137,705 18,485,796
Page 2 of 4 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 89,161 89,161 0 58,101 58,101 0 31,060 31,060
2 902000 Meter Reading Expenses 361,321 84,999 446,320 247,305 55,389 302,694 114,016 29,610 143,626
2 903XXX Customer Records & Collection Expenses 569,590 5,043,067 5,612,657 339,311 3,286,264 3,625,575 230,279 1,756,803 1,987,082
2 904000 Uncollectible Accounts 1,194,885 56,092 1,250,977 924,885 36,552 961,437 270,000 19,540 289,540
2 905000 Misc Customer Accounts 0 232,130 232,130 0 151,265 151,265 0 80,865 80,865
TOTAL CUSTOMER ACCOUNTS EXPENSES 2,125,796 5,505,449 7,631,245 1,511,501 3,587,571 5,099,072 614,295 1,917,878 2,532,173
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 19,603,691 97,049 19,700,740 15,536,569 63,241 15,599,810 4,067,122 33,808 4,100,930
2 909000 Advertising 46,588 500,812 547,400 33,610 326,349 359,959 12,978 174,463 187,441
2 910000 Misc Customer Service & Info Exp 0 69,314 69,314 0 45,168 45,168 0 24,146 24,146
TOTAL CUSTOMER SERVICE & INFO EXP 19,650,279 667,175 20,317,454 15,570,179 434,758 16,004,937 4,080,100 232,417 4,312,517
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 482,363 8,768,328 9,250,691 222,003 6,114,769 6,336,772 260,360 2,653,559 2,913,919
4 921000 Office Supplies & Expenses 134 1,113,680 1,113,814 134 776,647 776,781 0 337,033 337,033
4 922000 Admin. Expenses Transferred - Credit 0 (19,063) (19,063) 0 (13,294) (13,294) 0 (5,769) (5,769)
4 923000 Outside Services Employed 535,653 3,848,680 4,384,333 444,632 2,683,954 3,128,586 91,021 1,164,726 1,255,747
4 924000 Property Insurance Premium 0 677,237 677,237 0 472,285 472,285 0 204,952 204,952
4 925XXX Injuries and Damages 20,119 1,963,202 1,983,321 15,374 1 ,369,078 1,384,452 4,745 594,124 598,869
4 926XXX Employee Pensions and Benefits 1,978,855 6,026,442 8,005,297 1,455,780 4,202,660 5,658,440 523,075 1,823,782 2,346,857
4 928000 Regulatory Commission Expenses 1,312,233 243,634 1,555,867 1,075,360 169,903 1,245,263 236,873 73,731 310,604
4 930000 Miscellaneous General Expenses 33,302 1,723,715 1,757,017 26,672 1 ,202,067 1,228,739 6,630 521,648 528,278
4 931000 Rents 0 155,891 155,891 0 108,714 108,714 0 47,177 47,177
4 935000 Maintenance of General Plant 734,486 3,262,874 3,997,360 636,316 2,275,430 2,911,746 98,170 987,444 1,085,614
TOTAL ADMIN & GEN OPERATING EXP 5,097,145 27,764,620 32,861,765 3,876,271 19,362,213 23,238,484 1,220,874 8,402,407 9,623,281
Page 3 of 4 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 1,659,284 4,838,581 6,497,865 1,512,437 3,374,281 4,886,718 146,847 1,464,300 1,611 ,147
G-AMTX Amortization Expense - General Plant - 303000 39,657 83,832 123,489 24,862 58,462 83,324 14,795 25,370 40,165
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 519,939 9,884,941 10,404,880 519,939 6,893,461 7,413,400 0 2,991,480 2,991 ,480
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (61,192) 0 (61,192) (61,192) 0 (61,192) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 1,647,766 0 1,647,766 1,647,766 0 1,647,766 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 754,848 0 754,848 754,848 0 754,848 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 318,056 0 318,056 318,056 0 318,056 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 49,202 238,333 287,535 37,027 169,009 206,036 12,175 69,324 81,499
99 407314 Regulatory Debit - FISERVE Amortization 158,334 0 158,334 0 0 0 158,334 0 158,334
99 407319 AFUDC Equity DFIT Deferral 14,980 0 14,980 0 0 0 14,980 0 14,980
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 177,765 0 177,765 114,367 0 114,367 63,398 0 63,398
99 407347 COVID-19 Deferred Costs (14,178) 0 (14,178) 0 0 0 (14,178) 0 (14,178)
99 407357 AMORT OF INTERVENOR FUND DEFER 24,605 0 24,605 24,605 0 24,605 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (4,770) 0 (4,770) (4,770) 0 (4,770) 0 0 0
99 407381 Voluntary RNG Revenue Offset 41,402 0 41,402 34,986 0 34,986 6,416 0 6,416
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage (9,306,159) 0 (9,306,159) (6,598,160) 0 (6,598,160) (2,707,999) 0 (2,707,999)
99 407416 Reg. Credits-CCA B&O Tax (645,683) 0 (645,683) (645,683) 0 (645,683) 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (87,464) 0 (87,464) 0 0 0 (87,464) 0 (87,464)
99 407443 Regulatory Deferral - Reg. Fees (581,893) 0 (581,893) (581,893) 0 (581,893) 0 0 0
99 407447 Regulatory Deferral - COVID-19 (600,372) 0 (600,372) (596,771) 0 (596,771) (3,601) 0 (3,601)
99 407452 Regulatory Deferral - Intervenor Funding (37,628) 0 (37,628) (37,628) 0 (37,628) 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (67,944) 0 (67,944) (50,591) 0 (50,591) (17,353) 0 (17,353)
99 407493 Amortization Remand Residual (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
G-OTX Taxes Other Than FIT--A&G 662,579 1,168,968 1,831,547 480,088 815,203 1,295,291 182,491 353,765 536,256
TOTAL A&G DEPR/AMRT/NON-FIT TAXES (5,406,886) 16,214,655 10,807,769 (3,175,727) 11,310,416 8,134,689 (2,231,159) 4,904,239 2,673,080
TOTAL ADMIN & GENERAL EXPENSES 309,741 43,979,275 43,669,534 700,544 30,672,629 31,373,173 1,010,285 13,306,646 12,296,361
TOTAL EXPENSES BEFORE FIT 335,368,517 68,728,751 404,097,268 236,725,091 47,559,272 284,284,363 98,643,426 21,169,479 119,812,905
NET OPERATING INCOME (LOSS) BEFORE FIT 47,100,510 34,922,860 12,177,650
G-FIT FEDERAL INCOME TAX 22,375,739 17,971,551 4,404,188
G-FIT DEFERRED FEDERAL INCOME TAX (28,069,036) (23,234,505) (4,834,531)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 52,793,807 40,185,814 12,607,993
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.164% 34.836%
G-ALL 3 Direct Distribution Operating Expense 100.000% 69.760% 30.240%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-12E
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
4 495000 Other Gas Revenue-Miscellaneous 55,838 388,315 444,153 55,838 270,799 326,637 0 117,516 117,516
4 495028 Deferred Exchange Reservation 5,625,000 0 5,625,000 3,735,984 0 3,735,984 1,889,016 0 1,889,016
4 495100 Entitlement Penalties 76,586 4,218 80,804 61,605 2,942 64,547 14,981 1,276 16,257
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral 8,227,755 0 8,227,755 7,265,795 0 7,265,795 961,960 0 961,960
4 495329 Amortization Res Decoupling Deferral (1,055,472) 0 (1,055,472) (1,829,574) 0 (1,829,574) 774,102 0 774,102
4 495338 Non-Res Decoupling Deferred Rev 1,689,314 0 1,689,314 1,367,136 0 1,367,136 322,178 0 322,178
4 495339 Amortization Non-Res Decoupling (2,113,074) 0 (2,113,074) (2,148,281) 0 (2,148,281) 35,207 0 35,207
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 12,505,947 392,533 12,898,480 8,508,503 273,741 8,782,244 3,997,444 118,792 4,116,236
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-12E
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
6 804000 Gas Purchases 117,252,635 0 117,252,635 78,071,905 0 78,071,905 39,180,730 0 39,180,730
1 804001 Pipeline Demand Costs 27,917,790 0 27,917,790 19,070,392 0 19,070,392 8,847,398 0 8,847,398
1 804002 Transport Variable Charges 368,457 0 368,457 251,569 0 251,569 116,888 0 116,888
6 804010 Gas Costs - Fixed Hedge (8,108) 0 (8,108) (5,641) 0 (5,641) (2,467) 0 (2,467)
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 550,665 0 550,665 396,982 0 396,982 153,683 0 153,683
6 804018 Merchandise Processing Fee 158,072 0 158,072 104,994 0 104,994 53,078 0 53,078
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 24,852,550 0 24,852,550 16,633,682 0 16,633,682 8,218,868 0 8,218,868
6 804700 Gas Costs - Offsystem Bookout 56,976 0 56,976 38,152 0 38,152 18,824 0 18,824
6 804711 Gas Costs - Offsystem Bookout Offset (56,976) 0 (56,976) (38,152) 0 (38,152) (18,824) 0 (18,824)
6 804730 Gas Costs - Intracompany LDC Gas 5,589,179 0 5,589,179 3,704,575 0 3,704,575 1,884,604 0 1,884,604
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 63,231,107 0 63,231,107 44,190,998 0 44,190,998 19,040,109 0 19,040,109
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 7,462,838 0 7,462,838 4,945,858 0 4,945,858 2,516,980 0 2,516,980
TOTAL PURCHASED GAS COSTS 247,375,185 0 247,375,185 167,365,314 0 167,365,314 80,009,871 0 80,009,871
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 66.902% 33.098%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:57 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-12
For Twelve Months Ended February 29, 2024
,Ending Balance Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 126,305 97,049 223,354 70,486 63,241 133,727 55,819 33,808 89,627
99 908600 Public Purpose Tariff Rider Expense Offset 19,577,481 0 19,577,481 15,471,336 0 15,471,336 4,106,145 0 4,106,145
99 908610 Limited Income Tax Refund Program 25,131 0 25,131 25,131 0 25,131 0 0 0
99 908690 Schedule 91 Amortization included in Unbille (125,226) 0 (125,226) (30,384) 0 (30,384) (94,842) 0 (94,842)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 19,603,691 97,049 19,700,740 15,536,569 63,241 15,599,810 4,067,122 33,808 4,100,930
ALLOCATION RATIOS:
G-ALL 2 Number of Customers 100.000% 65.164% 34.836%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.877% 2.881%
Total Weighted Cost 2.877% 2.881%
G-APL Net Rate Base 792,761,394 567,606,035 225,155,359
Interest Deduction for FIT Calculation 22,816,752 16,330,026 6,486,726
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-FIT-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
G-OPS Operating Revenue 451,197,778 319,207,223 131,990,555
G-OPS Operating & Maintenance Expense 342,724,767 235,813,357 106,911,410
G-OPS Book Deprec/Amort and Reg Amortizations 34,103,172 24,532,040 9,571,132
G-OTX Taxes Other than FIT 27,269,329 23,938,966 3,330,363
Net Operating Income Before FIT 47,100,510 34,922,860 12,177,650
G-INT Less: Interest Expense 22,816,752 16,330,026 6,486,726
G-OTX Less: Idaho ITC Deferral & Amortization (4,719) 0 (4,719)
G-SCM Schedule M Adjustments 82,272,101 66,985,981 15,286,120
Taxable Net Operating Income 106,551,140 85,578,815 20,972,325
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 22,375,739 17,971,551 4,404,188
G-DTE Deferred FIT (19,152,157) (15,392,129) (3,760,028)
G-DTE Customer Tax Credit Amortization (8,916,879) (7,842,376) (1,074,503)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC (5,693,297) (5,262,954) (430,343)
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 26,518,516 15,634,665 42,153,181 19,187,622 10,888,462 30,076,084 7,330,894 4,746,203 12,077,097
12 997001 Contributions In Aid of Construction 0 1,501 ,044 1,501,044 0 1,064,435 1,064,435 0 436,609 436,609
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (296,128) (296,128) 0 (209,993) (209,993) 0 (86,135) (86,135)
99 997010 Deferred Gas Credit and Refunds 70,693,945 0 70,693,945 49,136,856 0 49,136,856 21,557,089 0 21,557,089
12 997016 Redemption Expense Amortization 0 24,420 24,420 0 17,317 17,317 0 7,103 7,103
99 997018 DSM Tariff Rider 899,566 0 899,566 (949,988) 0 (949,988) 1,849,554 0 1,849,554
12 997020 FAS87 Current Pension Accrual 0 (380,603) (380,603) 0 (269,897) (269,897) 0 (110,706) (110,706)
12 997027 Customer Uncollectibles 321,819 (891,436) (569,617) 113,800 (632,144) (518,344) 208,019 (259,292) (51,273)
99 997031 Decoupling Mechanism (6,748,522) 0 (6,748,522) (4,655,075) 0 (4,655,075) (2,093,447) 0 (2,093,447)
12 997032 Interest Rate Swaps 0 2,807,905 2,807,905 0 1,991,170 1,991,170 0 816,735 816,735
12 997035 Leases 0 (28,186) (28,186) 0 (19,656) (19,656) 0 (8,530) (8,530)
12 997048 AFUDC 0 (212,357) (212,357) 0 (150,589) (150,589) 0 (61,768) (61,768)
12 997049 Tax Depreciation 0 (40,697,422) (40,697,422) 0 (28,859,763) (28,859,763) 0 (11,837,659) (11,837,659)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins (124,117) 0 (124,117) (29,275) 0 (29,275) (94,842) 0 (94,842)
12 997080 Book Transportation Depreciation 0 4,001 ,297 4,001,297 0 2,837,440 2,837,440 0 1 ,163,857 1,163,857
12 997081 Deferred Compensation 0 (25,108) (25,108) 0 (17,805) (17,805) 0 (7,303) (7,303)
4 997082 Meal Disallowances 0 195,077 195,077 0 136,041 136,041 0 59,036 59,036
12 997083 Paid Time Off 0 305,336 305,336 0 216,523 216,523 0 88,813 88,813
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
12 997101 Repairs 481 (a) 0 (3,892,512) (3,892,512) 0 (2,760,297) (2,760,297) 0 (1,132,215) (1,132,215)
99 997105 WA Nat Gas Line Extension 1,647,766 0 1,647,766 1 ,647,766 0 1,647,766 0 0 0
99 997107 MDM System 1,072,904 0 1,072,904 1 ,072,904 0 1,072,904 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (32,470) 0 (32,470) (32,470) 0 (32,470) 0 0 0
99 997109 Tax Reform Amortization (28,721) 0 (28,721) (28,721) 0 (28,721) 0 0 0
99 997110 FISERVE 158,334 79,540 237,874 0 56,404 56,404 158,334 23,136 181,470
12 997111 Capitalized Transportation 0 (30,843) (30,843) 0 (21,872) (21,872) 0 (8,971) (8,971)
12 997114 AFUDC Debt CWIP 0 38,842 38,842 0 27,544 27,544 0 11,298 11,298
12 997115 AFUDC Equity DFIR Deferral 14,980 0 14,980 0 0 0 14,980 0 14,980
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 832,647 832,647 0 590,455 590,455 0 242,192 242,192
12 997120 Transportation Tax Disallowance 0 34,043 34,043 0 24,141 24,141 0 9,902 9,902
12 997122 Regulatory Fees (581,893) 0 (581,893) (581,893) 0 (581 ,893) 0 0 0
12 997125 COVID-19 (778,841) 0 (778,841) (596,771) 0 (596,771) (182,070) 0 (182,070)
12 997126 Prepaid Expenses 0 (75,364) (75,364) 0 (53,443) (53,443) 0 (21,921) (21,921)
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (12,382,187) (12,382,187) 0 (8,780,580) (8,780,580) 0 (3,601,607) (3,601,607)
12 997129 Mixed Service Costs (IDD#5) 0 (6,100,000) (6,100,000) 0 (4,325,693) (4,325,693) 0 (1,774,307) (1,774,307)
12 997138 Intervenor Funding (14,699) 0 (14,699) (14,699) 0 (14,699) 0 0 0
12 997139 Pension Settlement 0 134,032 134,032 0 95,046 95,046 0 38,986 38,986
99 997140 Insurance Balancing (72,147) 0 (72,147) (54,794) 0 (54,794) (17,353) 0 (17,353)
99 997141 CCA 36,132,159 0 36,132,159 36,132,159 0 36,132,159 0 0 0
99 997143 Depreciation Rate Deferral 90,301 0 90,301 114,367 0 114,367 (24,066) 0 (24,066)
99 997144 Williams Pipeline Outage (9,306,159) 0 (9,306,159) (6,598,160) 0 (6,598,160) (2,707,999) 0 (2,707,999)
12 997145 Sec 174 Research Costs 0 1,903,156 1,903,156 0 1,349,585 1,349,585 0 553,571 553,571
99 997147 Energy Efficiency Program 2,458 0 2,458 2,458 0 2,458 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 119,792,243 (37,520,142) 82,272,101 93,793,150 (26,807,169) 66,985,981 25,999,093 (10,712,973) 15,286,120
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.164% 34.836%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.902% 33.098%
G-ALL 11 Book Depreciation 100.000% 71.398% 28.602%
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.913% 29.087%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 1,065,978 755,917 310,061
99 410100 Deferred Federal Income Tax Exp (5,063,796) (3,186,100) (1,877,696)
SUBTOTAL (3,997,818) (2,430,183) (1,567,635)
12 411100 Deferred Federal Income Tax Expense - Allocated (3,397,196) (2,409,054) (988,142)
99 411100 Deferred Federal Income Tax Exp (14,551,726) (12,509,100) (2,042,626)
SUBTOTAL (17,948,922) (14,918,154) (3,030,768)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 2,794,583 1,956,208 838,375
SUBTOTAL 2,794,583 1,956,208 838,375
Total Deferred Federal Income Tax Expense (19,152,157) (15,392,129) (3,760,028)
99 411193 Customer Tax Credit Amortization (8,916,879) (7,842,376) (1,074,503)
SUBTOTAL (8,916,879) (7,842,376) (1,074,503)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.913% 29.087%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 172,979 172,979 0 117,695 117,695 0 55,284 55,284
TOTAL UNDERGROUND STORAGE TAX 0 172,979 172,979 0 117,695 117,695 0 55,284 55,284
DISTRIBUTION
99 408110 State Excise Tax 10,974,149 0 10,974,149 10,974,149 0 10,974,149 0 0 0
99 408120 Municipal Occupation & License Tax 11,031,366 0 11,031,366 9,196,908 0 9,196,908 1,834,458 0 1,834,458
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 3,263,962 0 3,263,962 2,354,896 0 2,354,896 909,066 0 909,066
99 409100 State Income Tax 45 0 45 27 0 27 18 0 18
99 411410 State Income Tax-ITC Deferred 8 0 8 0 0 0 8 0 8
99 411420 State Income Tax-ITC Amortization 4,727 0 4,727 0 0 0 4,727 0 4,727
TOTAL DISTRIBUTION TAX 25,264,803 0 25,264,803 22,525,980 0 22,525,980 2,738,823 0 2,738,823
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 662,579 1,168,968 1,831,547 480,088 815,203 1,295,291 182,491 353,765 536,256
TOTAL A&G TAX 662,579 1,168,968 1,831,547 480,088 815,203 1,295,291 182,491 353,765 536,256
TOTAL TAXES OTHER THAN FIT 25,927,382 1,341,947 27,269,329 23,006,068 932,898 23,938,966 2,921,314 409,049 3,330,363
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,267,899 3,062,010 1,022,594 884,195 1,906,789 771,517 383,704 1,155,221
4 3031 XX Misc Intangible IT Plant (3031 XX) 1,005,921 60,225,299 61,231,220 1,005,921 41,999,317 43,005,238 0 18,225,982 18,225,982
TOTAL INTANGIBLE PLANT 2,800,032 61,493,198 64,293,230 2,028,515 42,883,512 44,912,027 771 ,517 18,609,686 19,381,203
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,292,003 1,292,003 0 892,870 892,870 0 399,133 399,133
1 351XXX Structures & Improvements 0 3,215,971 3,215,971 0 2,188,147 2,188,147 0 1,027,824 1,027,824
1 352XXX Wells 0 23,837,122 23,837,122 0 16,218,778 16,218,778 0 7,618,344 7,618,344
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,731,752 15,731,752 0 10,703,884 10,703,884 0 5,027,868 5,027,868
1 355000 Measuring & Regulating Equipment 0 2,340,351 2,340,351 0 1,592,375 1,592,375 0 747,976 747,976
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,354,225 3,354,225 0 2,282,215 2,282,215 0 1,072,010 1,072,010
TOTAL UNDERGROUND STORAGE PLAT` 0 52,375,356 52,375,356 0 35,649,984 35,649,984 0 16,725,372 16,725,372
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 711,300 0 711,300 524,919 0 524,919 186,381 0 186,381
6 375000 Structures & Improvements 1,677,575 0 1,677,575 996,801 0 996,801 680,774 0 680,774
6 376000 Mains 506,880,325 2,518,937 509,399,262 348,084,757 1,685,219 349,769,976 158,795,568 833,718 159,629,286
6 378000 Measuring & Reg Station Equip-General 7,705,750 0 7,705,750 4,919,337 0 4,919,337 2,786,413 0 2,786,413
6 379000 Measuring & Reg Station Equip-City Gate 7,039,045 0 7,039,045 1,997,492 0 1,997,492 5,041,553 0 5,041,553
6 380000 Services 357,998,396 0 357,998,396 244,173,859 0 244,173,859 113,824,537 0 113,824,537
6 381 XXX Meters 130,972,705 0 130,972,705 94,228,063 0 94,228,063 36,744,642 0 36,744,642
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,288,312 0 4,288,312 3,230,087 0 3,230,087 1,058,225 0 1,058,225
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 1,017,362,003 2,518,937 1,019,880,940 698,219,240 1,685,219 699,904,459 319,142,763 833,718 319,976,481
GENERAL PLANT
4 389XXX Land & Land Rights 3,356,503 2,609,636 5,966,139 3,261,721 1,819,882 5,081,603 94,782 789,754 884,536
4 390XXX Structures & Improvements 29,502,000 28,652,355 58,154,355 27,722,945 19,981,293 47,704,238 1,779,055 8,671,062 10,450,117
4 391XXX Office Furniture & Equipment 420,017 11,922,209 12,342,226 417,875 8,314,191 8,732,066 2,142 3,608,018 3,610,160
4 392XXX Transportation Equipment 14,171,081 5,296,101 19,467,182 10,641,986 3,693,342 14,335,328 3,529,095 1,602,759 5,131,854
4 393000 Stores Equipment 452,160 1,089,852 1,542,012 401,567 760,030 1,161,597 50,593 329,822 380,415
4 394000 Tools, Shop & Garage Equipment 3,692,872 7,712,556 11,405,428 2,903,957 5,378,505 8,282,462 788,915 2,334,051 3,122,966
4 395XXX Laboratory Equipment 110,331 502,135 612,466 110,331 350,174 460,505 0 151,961 151,961
4 396XXX Power Operated Equipment 3,545,339 1,061,792 4,607,131 2,650,416 740,462 3,390,878 894,923 321,330 1,216,253
4 397XXX Communications Equipment 4,062,345 23,840,957 27,903,302 3,698,758 16,625,968 20,324,726 363,587 7,214,989 7,578,576
4 398000 Miscellaneous Equipment 990 166,778 167,768 0 116,306 116,306 990 50,472 51,462
TOTAL GENERAL PLANT 59,313,638 82,854,371 142,168,009 51,809,556 57,780,153 109,589,709 7,504,082 25,074,218 32,578,300
Page 1 of 2 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,079,475,673 199,241,862 1,278,717,535 752,057,311 137,998,868 890,056,179 327,418,362 61,242,994 388,661,356
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (20,109,089) (20,109,089) 0 (13,682,224) (13,682,224) 0 (6,426,865) (6,426,865)
G-ADEP Distribution Plant (313,813,294) (2,089,751) (315,903,045) (204,815,409) (1,398,085) (206,213,494) (108,997,885) (691,666) (109,689,551)
G-ADEP General Plant 19,251,753 27,236,684 46,488,437 15,840,050 18,994,046 34,834,096 3,411,703 8,242,638 11,654,341
TOTAL ACCUMULATED DEPRECIATION 333,065,047 49,435,524 382,500,571 220,655,459 34,074,355 254,729,814 112,409,588 15,361,169 127,770,757
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (521,916) (1,121,376) (1,643,292) (344,607) (782,014) (1,126,621) (177,309) (339,362) (516,671)
G-AAMT Misc IT Intangible Plant - 3031XX (808,435) (34,113,147) (34,921,582) (808,435) (23,789,484) (24,597,919) 0 (10,323,663) (10,323,663)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 1,330,351 35,234,523 36,564,874 1,153,042 24,571,498 25,724,540 177,309 10,663,025 10,840,334
TOTAL ACCUMULATED DEPR/AMORT 334,395,398 84,670,047 419,065,445 221,808,501 58,645,853 280,454,354 112,586,897 26,024,194 138,611,091
NET GAS UTILITY PLANT before DFIT 745,080,275 114,571,815 859,652,090 530,248,810 79,353,015 609,601,825 214,831 ,465 35,218,800 250,050,265
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,467,617) (101,467,617) 0 (71,953,731) (71,953,731) 0 (29,513,886) (29,513,886)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (12,654,840) (12,654,840) 0 (8,827,220) (8,827,220) 0 (3,827,620) (3,827,620)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,339,593) (1,339,593) 0 (934,192) (934,192) 0 (405,401) (405,401)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 6,344 6,344 0 4,424 4,424 0 1,920 1,920
12 283850 ADFIT - Gas portion of Bond Redemptions 0 257,798 257,798 0 182,812 182,812 0 74,986 74,986
TOTAL ACCUMULATED DFIT 0 115,713,504 115,713,504 0 81,893,531 81,893,531 0 33,819,973 33,819,973
NET GAS UTILITY PLANT 745,080,275 (1,141,689) 743,938,586 1530,248,810 (2,540,516) 527,708,294 214,831 ,465 1,398,827 216,230,292
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.902% 33.098%
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.913% 29.087%
Page 2 of 2 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 745,080,275 (1,141,689) 743,938,586 530,248,810 (2,540,516) 527,708,294 214,831,465 1,398,827 216,230,292
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,330,999 2,078,296 3,409,295 807,914 1,449,341 2,257,255 523,085 628,955 1,152,040
4 182318 Accumulated Amortization - AFUDC (216,966) (948,715) (1,165,681) (127,146) (661,636) (788,782) (89,820) (287,079) (376,899)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 7,647,469 7,647,469 0 5,203,338 5,203,338 0 2,444,131 2,444,131
1 164115 Gas Inventory--Clay Basin 0 88,163 88,163 0 61,482 61,482 0 26,681 26,681
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 3,021,530 0 3,021,530 3,021,530 0 3,021,530 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,171,059 0 7,171,059 7,171,059 0 7,171,059 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,140,444) 0 (2,140,444) (2,140,444) 0 (2,140,444) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (17,153,149) 0 (17,153,149) (6,588,768) 0 (6,588,768) (10,564,381) 0 (10,564,381)
99 190393 ADFIT-Customer Tax Credit 3,602,161 0 3,602,161 1,383,641 0 1,383,641 2,218,520 0 2,218,520
99 235199 Customer Deposits (2,776) 0 (2,776) (2,776) 0 (2,776) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 2,324,845 0 2,324,845 2,324,845 0 2,324,845 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (488,217) 0 (488,217) (488,217) 0 (488,217) 0 0 0
C-WKC Working Capital 36,777,489 0 36,777,489 24,584,162 0 24,584,162 12,193,327 12,193,327
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 34,226,531 14,596,277 48,822,808 29,945,800 9,951,941 39,897,741 4,280,731 4,644,336 8,925,067
NET RATE BASE 779,306,806 13,454,588 792,761,394 560,194,610 7,411,425 567,606,035 219,112,196 6,043,163 225,155,359
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 4,098,151 4,098,151
Steam (ED-ID) 4,418,077 4,418,077
Steam (ED-WA) 11,296,584 11,296,584
Hydro (ED-AN) 16,861,142 16,861,142
Other (ED-AN) 10,875,572 10,875,572
Total Electric Production 47,549,526 47,549,526
Electric Transmission
ED-AN 20,935,136 20,935,136
E D-I D 261,189 261,189
ED-WA 522,448 522,448
Total Electric Transmission 21,718,773 21,718,773
Electric Distribution
ED-AN 86,632 86,632
ED-ID 20,252,194 20,252,194
ED-WA 40,268,849 40,268,849
Total Electric Distribution 60,607,675 60,607,675
Gas Underground Storage
1 GD-AN 770,638 770,638 770,638 770,638 524,342 524,342 246,296 246,296
GD-OR 130,820 130,820
Total Gas Underground Storac 901,458 770,638 130,820 770,638 770,638 524,342 524,342 246,296 246,296
Gas Distribution
6 GD-AN 56,676 56,676 56,676 56,676 37,917 37,917 18,759 18,759
GD-ID 7,169,253 7,169,253 7,169,253 7,169,253 7,169,253 7,169,253
GD-WA 17,130,383 17,130,383 17,130,383 17,130,383 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 24,299,636 56,676 24,356,312 17,130,383 37,917 17,168,300 7,169,253 18,759 7,188,012
General Plant
ED-AN 2,791,114 2,791,114
ED-ID 541,299 541,299
ED-WA 1,464,906 1,464,906
7,4 CD-AA 22,302,830 15,940,278 4,393,658 1,968,894 4,393,658 4,393,658 3,064,005 3,064,005 1,329,653 1,329,653
9,4 CD-AN 813,514 637,160 176,354 176,354 176,354 122,984 122,984 53,370 53,370
9 CD-ID 466,367 365,268 101,099 101,099 101,099 101,099 101,099
9 CD-WA 1,882,873 1,474,704 408,169 408,169 408,169 408,169 408,169
8,4 GD-AA 352,214 242,408 109,806 242,408 242,408 169,048 169,048 73,360 73,360
4 GD-AN 26,161 26,161 26,161 26,161 18,244 18,244 7,917 7,917
GD-ID 45,748 45,748 45,748 45,748 45,748 45,748
GD-WA 1,104,268 1,104,268 1,104,268 1,104,268 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 1,659,284 4,838,581 6,497,865 1,512,437 3,374,281 4,886,718 146,847 1,464,300 1,611,147
Total Depreciation Expense 198,277,428 153,090,703 31,624,815 13,561,910 25,958,920 5,665,895 31,624,815 18,642,820 3,936,540 22,579,360 7,316,100 1,729,355 9,045,455
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.902% 33.098%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 918,400 918,400
Misc Intangible Plt (303000) ED-AN 263,207 263,207
Total Production/Transmission 1,181,607 1,181,607
Distribution
Franchises (302000) ED-WA 110,398 110,398
Misc Intangible Plt (303000) ED-WA 5,866 5,866
Total Distribution 116,264 116,264
General Plant - 303000
7,4 CD-AA 414,833 296,489 81,723 36,621 81,723 81,723 56,991 56,991 24,732 24,732
9,4 CD-AN 9,729 7,620 2,109 2,109 2,109 1,471 1,471 638 638
GD-ID 14,795 14,795 14,795 14,795 14,795 14,795
GD-WA 24,862 24,862 24,862 24,862 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,826 304,109 123,489 43,228 39,657 83,832 123,489 24,862 58,462 83,324 14,795 25,370 40,165
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 49,424,916 35,324,976 9,736,708 4,363,232 9,736,708 9,736,708 6,790,088 6,790,088 2,946,620 2,946,620
9,4 CD-AN 105,963 82,992 22,971 22,971 22,971 16,019 16,019 6,952 6,952
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,398,463 1,878,524 519,939 519,939 519,939 519,939 519,939 0
ED-AN 7,473,460 7,473,460
ED-ID 0 0
ED-WA 1,281,456 1,281,456
8,4 GD-AA 182,003 125,262 56,741 125,262 125,262 87,354 87,354 37,908 37,908
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 69,997 69,997
Total Miscellaneous IT Intangible Plant - 3031XX 60,936,258 46,041,408 10,404,880 4,489,970 519,939 9,884,941 10,404,880 519,939 6,893,461 7,413,400 0 2,991,480 2,991,480
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 422,431 422,431 0 0 0 0 0 0 0 0
Total Amortization Expense 63,127,386 48,065,819 10,528,369 4,533,198 559,596 9,968,773 10,528,369 544,801 6,951,923 7,496,724 14,795 3,016,850 3,031,645
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (82,593,119) (82,593,119)
Steam (ED-ID) (100,742,261) (100,742,261)
Steam (ED-WA) (198,954,334) (198,954,334)
Hydro (ED-AN) (206,389,535) (206,389,535)
Other (ED-AN) (181,684,491) (181,684,491)
Total Electric Production (770,363,740) (770,363,740)
Electric Transmission
ED-AN (262,116,304) (262,116,304)
ED-ID (10,900,975) (10,900,975)
ED-WA (17,322,462) (17,322,462)
Total Electric Transmission (290,339,741) (290,339,741)
Electric Distribution
ED-AN (591,873) (591,873)
ED-ID (298,539,912) (298,539,912)
ED-WA (498,679,339) (498,679,339)
Total Electric Distribution (797,811,124) (797,811,124)
Gas Underground Storage
1 GD-AN (20,109,089) (20,109,089) (20,109,089) (20,109,089) (13,682,224) (13,682,224) (6,426,865) (6,426,865)
GD-OR (1,795,940) (1,795,940)
Total Gas Underground Storac (21,905,029) (20,109,089) (1,795,940) (20,109,089) (20,109,089) (13,682,224) (13,682,224) (6,426,865) (6,426,865)
Gas Distribution
6 GD-AN (2,089,751) (2,089,751) (2,089,751) (2,089,751) (1 ,398,085) (1,398,085) (691,666) (691,666)
GD-ID (108,997,885) (108,997,885) (108,997,885) (108,997,885) (108,997,885) (108,997,885)
GD-WA (204,815,409) (204,815,409) (204,815,409) (204,815,409) (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) (313,813,294) (2,089,751) (315,903,045) (204,815,409) (1,398,085) (206,213,494) (108,997,885) (691,666) (109,689,551)
General Plant
ED-AN (36,955,868) (36,955,868)
ED-ID (13,844,874) (13,844,874)
ED-WA (27,663,206) (27,663,206)
7,4 CD-AA (97,434,795) (69,638,597) (19,194,654) (8,601,544) (19,194,654) (19,194,654) (13,385,776) (13,385,776) (5,808,878) (5,808,878)
9,4 CD-AN (9,137,224) (7,156,456) (1,980,768) (1 ,980,768) (1 ,980,768) (1 ,381,328) (1,381 ,328) (599,440) (599,440)
9 CD-ID (4,347,830) (3,405,307) (942,523) (942,523) (942,523) (942,523) (942,523)
9 CD-WA (9,113,050) (7,137,523) (1,975,527) (1,975,527) (1 ,975,527) (1 ,975,527) (1,975,527)
8,4 GD-AA (2,888,197) (1,987,773) (900,424) (1 ,987,773) (1 ,987,773) (1 ,386,213) (1,386,213) (601,560) (601,560)
4 GD-AN (4,073,489) (4,073,489) (4,073,489) (4,073,489) (2,840,729) (2,840,729) (1,232,760) (1,232,760)
GD-I D (2,469,180) (2,469,180) (2,469,180) (2,469,180) (2,469,180) (2,469,180)
GD-WA (13,864,523) (13,864,523) (13,864,523) (13,864,523) (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) (19,251,753) (27,236,684) (46,488,437) (15,840,050) (18,994,046) (34,834,096) (3,411,703) (8,242,638) (11,654,341)
Total Accumulated Depreciatii (2,575,378,256) (2,024,316,436) (382,500,571) (168,561,249) (333,065,047) (49,435,524) (382,500,571) (220,655,459) (34,074,355) (254,729,814) (112,409,588) (15,361,169) (127,770,757)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.902% 33.098%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-12E
For Twelve Months Ended February 29, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,723,221) (16,723,221)
Misc Intangible Plt (303000 ED-AN 3,125,837 3,125,837
Total Production/Transmission (19,849,058) (19,849,058)
Distribution
Franchises (302000) ED-WA (522,061) (522,061)
Misc Intangible Plt (303000 ED-WA (72,982) (72,982)
Total Distribution (595,043) (595,043)
General Plant - 303000
7,4 CD-AA (5,519,761) (3,945,084) (1,087,393) (487,284) (1,087,393) (1,087,393) (758,315) (758,315) (329,078) (329,078)
9,4 CD-AN (156,764) (122,781) (33,983) (33,983) (33,983) (23,699) (23,699) (10,284) (10,284)
GD-ID (177,309) (177,309) (177,309) (177,309) (177,309) (177,309)
GD-WA (344,607) (344,607) (344,607) (344,607) (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) (521,916) (1,121,376) (1,643,292) (344,607) (782,014) (1,126,621) (177,309) (339,362) (516,671)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (171,631,376) (122,668,377) (33,811,381) (15,151,618) (33,811,381) (33,811,381) (23,579,042) (23,579,042) (10,232,339) (10,232,339)
9,4 CD-AN (180,699) (141,527) (39,172) (39,172) (39,172) (27,317) (27,317) (11,855) (11,855)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,729,288) (2,920,853) (808,435) (808,435) (808,435) (808,435) (808,435) 0 0
ED-AN (17,157,848) (17,157,848)
ED-ID 0 0
ED-WA (3,560,662) (3,560,662)
8,4 GD-AA (280,858) (193,298) (87,560) (262,594) (262,594) (183,125) (183,125) (79,469) (79,469)
4 GD-AN 0 0 0 0 0 0 0 0
G D-OR 95,153 95,153
Total Miscellaneous IT Intangible Plant - 3031X (196,635,884) (146,449,267) (34,852,286) (15,334,331) (808,435) (34,113,147) (34,921,582) (808,435) (23,789,484) (24,597,919) 0 (10,323,663) (10,323,663)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,652,643) (1,652,643) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (225,067,778) (172,613,876) (36,495,578) (15,958,324) (1,330,351) (35,234,523) (36,564,874) (1,153,042) (24,571,498) (25,724,540) (177,309) (10,663,025) (10,840,334)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended February 29, 2024 Gas-North 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 9,6551109 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 G D-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 CID-WA / ID / AN 1,117,575 667,507 7,739 200,061 875,307 184,753 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 ] of 3 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended February 29, 2024 Gas-North 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 G D-WA / ID AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended February 29, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:58 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended February 29, 2024 Gas-North 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 1 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
8 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
8 CD-WA/ ID / AN 0 1 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 5:59 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended February 29, 2024 Gas-North 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
8 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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:59 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12E
For Twelve Months Ended February 29, 2024 Gas-North 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 (829,329) (649,547) (179,782) 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 (70,922,258) (50,746,365) (13,988,089) (6,187,804)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:59 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12E
For Twelve Months Ended February 29, 2024 Gas-North 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 6,752,847 214,299,195 118,471,890 52,296,969 24,584,162 12,193,327 j 6,752,847
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 5:59 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-1A
For Month Ended March 31, 2024
Avera e of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 7,839,048 5,815,762 2,023,286
Adjustments
Adjusted Gas Net Operating Income (Loss) 7,839,048 5,815,762 2,023,286
G-APL Gas Net Adjusted Rate Base 788,950,026 565,078,108 223,871,918
RATE OF RETURN 0.994% 1.029% 0.904%
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 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers 3-01-2024 thru 03-31-2024 273,360 177,972 95,388
2 Percent 100.000% 65.105% 34.895%
G-OPS Direct Distribution Operating Expense 3-01-2024 thru 03-31-2024 1,075,567 781,667 293,900
3 Percent 100.000% 72.675% 27.325%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 3-01-2024 thru 03-31-2024 32,141,439 21,512,265 10,629,174
6 Percent 100.000% 66.930% 33.070%
Page 1 of 4 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 285.887% 78.801% 35.312%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 4 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 3-01-2024 thru 03-31-2024 2,585,573 1,876,433 709,140
11 Percent 100.000% 72.573% 27.427%
Net Gas Plant (before ADFIT) -AMA 02-01-2024 thru 03-31-2024 860,798,479 610,114,295 250,684,184
12 Percent 100.000% 70.878% 29.122%
G-PLT Net Gas General Plant -AMA 02-01-2024 thru 03-31-2024 96,035,514 75,017,352 21,018,162
13 Percent 100.000% 78.114% 21.886%
Net Allocated Schedule M's -AMA 3-01-2024 thru 03-31-2024 -2,595,902 -1,855,950 -739,952
14 Percent 100.000% 71.495% 28.505%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 31,146,019 0 31 ,146,019 22,161,200 0 22,161,200 8,984,819 0 8,984,819
99 4812XX Commercial - Firm & Interruptible 15,924,419 0 15,924,419 11,657,828 0 11,657,828 4,266,591 0 4,266,591
99 4813XX Industrial-Firm 433,712 0 433,712 253,304 0 253,304 180,408 0 180,408
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 68,436 0 68,436 62,514 0 62,514 5,922 0 5,922
99 499XXX Unbilled Revenue 5,854,054 0 5,854,054 4,370,611 0 4,370,611 1,483,443 0 1,483,443
TOTAL SALES TO ULTIMATE CUSTOMERS 41,718,532 0 41 ,718,532 29,764,235 0 29,764,235 11,954,297 0 11,954,297
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 3,433,481 0 3,433,481 2,298,029 0 2,298,029 1,135,452 0 1,135,452
4 488000 Miscellaneous Service Revenues 1,549 0 1,549 465 0 465 1,084 0 1,084
99 4893XX Transportation Revenues 550,340 0 550,340 503,468 0 503,468 46,872 0 46,872
99 493000 Rent from Gas Property 0 0 0 0 0 0 0 0 0
99 495010 CCA Allowance Revenue 4,087,674 0 4,087,674 4,087,674 0 4,087,674 0 0 0
99 407310 CCA Allowance Revenue Deferral (4,087,674) 0 (4,087,674) (4,087,674) 0 (4,087,674) 0 0 0
4 495XXX Other Gas Revenues 1,942,118 12,705 1,954,823 1,467,947 8,860 1,476,807 474,171 3,845 478,016
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 5,927,488 12,705 5,940,193 4,269,909 8,860 4,278,769 1,657,579 3,845 1,661 ,424
TOTAL GAS REVENUES 47,646,020 12,705 47,658,725 34,034,144 8,860 34,043,004 13,611,876 3,845 13,615,721
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 24,140,726 0 24,140,726 16,370,937 0 16,370,937 7,769,789 0 7,769,789
99 808XXX Net Natural Gas Storage Transactions 460,722 0 460,722 308,361 0 308,361 152,361 0 152,361
99 811000 Gas Used for Products Extraction (52,095) 0 (52,095) (34,867) 0 (34,867) (17,228) 0 (17,228)
10 813000 Other Gas Expenses 6,683 87,831 94,514 6,683 58,963 65,646 0 28,868 28,868
99 813010 Gas Technology Institute (GTI) Expenses 13,592 0 13,592 9,373 0 9,373 4,219 0 4,219
99 813100 CCA Emission Expense 1,958,749 0 1,958,749 1,958,749 0 1,958,749 0 0 0
99 407417 Regulatory Credits-CCA 1,958,749 0 1 ,958,749 1,958,749 0 1,958,749 0 0 0
TOTAL PRODUCTION EXPENSES 24,569,628 87,831 24,657,459 16,660,487 58,963 16,719,450 7,909,141 28,868 7,938,009
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 152,121 152,121 0 103,503 103,503 0 48,618 48,618
1 837000 Other Equipment 0 310,206 310,206 0 211,064 211,064 0 99,142 99,142
TOTAL UNDERGROUND STORAGE OPER EXP 0 462,327 462,327 0 314,567 314,567 0 147,760 147,760
G-DEPX Depreciation Expense-Underground Storage 0 64,553 64,553 0 43,922 43,922 0 20,631 20,631
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 27,359 27,359 0 18,615 18,615 0 8,744 8,744
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 91,912 91,912 0 62,537 62,537 0 29,375 29,375
TOTAL UNDERGROUND STORAGE EXPENSES 0 554,239 554,239 0 377,104 377,104 0 177,135 177,135
Page 1 of 4 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 36,344 152,578 188,922 30,896 110,886 141,782 5,448 41,692 47,140
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 381,618 75,807 457,425 269,185 55,093 324,278 112,433 20,714 133,147
3 875000 Measuring & Reg Sta Exp-General 10,630 0 10,630 8,528 0 8,528 2,102 0 2,102
3 876000 Measuring & Reg Sta Exp-Industrial 734 0 734 63 0 63 671 0 671
3 877000 Measuring & Reg Sta Exp-City Gate 12,192 0 12,192 6,523 0 6,523 5,669 0 5,669
3 878000 Meter & House Regulator Expenses 48,026 0 48,026 17,703 0 17,703 30,323 0 30,323
3 879000 Customer Installation Expenses 169,890 7,646 177,536 118,898 5,557 124,455 50,992 2,089 53,081
3 880000 Other Expenses 176,542 39,992 216,534 125,341 29,064 154,405 51,201 10,928 62,129
3 881000 Rents 0 0 0 0 0 0 0 0 0
MAINTENANCE
3 885000 Supervision & Engineering 925 45 970 918 33 951 7 12 19
3 887000 Mains 91,490 0 91,490 74,325 0 74,325 17,165 0 17,165
3 889000 Measuring & Reg Sta Exp-General 12,987 10,565 23,552 12,969 7,678 20,647 18 2,887 2,905
3 890000 Measuring & Reg Sta Exp-Industrial 1,131 732 1,863 (603) 532 (71) 1,734 200 1,934
3 891000 Measuring & Reg Sta Exp-City Gate 11,441 213 11,654 9,441 155 9,596 2,000 58 2,058
3 892000 Services 40,860 0 40,860 34,306 0 34,306 6,554 0 6,554
3 893000 Meters & House Regulators 80,008 51,055 131,063 72,424 37,104 109,528 7,584 13,951 21,535
3 894000 Other Equipment 750 13,566 14,316 750 9,859 10,609 0 3,707 3,707
TOTAL DISTRIBUTION OPERATING EXP 1,075,568 352,199 1,427,767 781,667 255,961 1,037,628 293,901 96,238 390,139
G-DEPX Depreciation Expense-Distribution 2,018,776 4,408 2,023,184 1,453,178 2,950 1,456,128 565,598 1,458 567,056
G-OTX Taxes Other Than FIT 2,471,856 0 2,471,856 2,115,643 0 2,115,643 356,213 0 356,213
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 4,490,632 4,408 4,495,040 3,568,821 2,950 3,571,771 921,811 1,458 923,269
TOTAL DISTRIBUTION EXPENSES 5,566,200 356,607 5,922,807 4,350,488 258,911 4,609,399 1,215,712 97,696 1,313,408
Page 2 of 4 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 6,582 6,582 0 4,285 4,285 0 2,297 2,297
2 902000 Meter Reading Expenses 26,297 6,342 32,639 18,351 4,129 22,480 7,946 2,213 10,159
2 903XXX Customer Records & Collection Expenses 54,753 447,414 502,167 23,530 291,289 314,819 31,223 156,125 187,348
2 904000 Uncollectible Accounts 51,168 0 51,168 17,986 0 17,986 33,182 0 33,182
2 905000 Misc Customer Accounts 0 9,770 9,770 0 6,361 6,361 0 3,409 3,409
TOTAL CUSTOMER ACCOUNTS EXPENSES 132,218 470,108 602,326 59,867 306,064 365,931 72,351 164,044 236,395
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 2,381,691 9,815 2,391,506 1,921,030 6,390 1,927,420 460,661 3,425 464,086
2 909000 Advertising 6,178 22,167 28,345 4,108 14,432 18,540 2,070 7,735 9,805
2 910000 Misc Customer Service & Info Exp 0 4,005 4,005 0 2,607 2,607 0 1,398 1,398
TOTAL CUSTOMER SERVICE & INFO EXP 2,387,869 35,987 2,423,856 1,925,138 23,429 1,948,567 462,731 12,558 475,289
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 48,971 755,956 804,927 28,574 527,181 555,755 20,397 228,775 249,172
4 921000 Office Supplies & Expenses 0 88,732 88,732 0 61,879 61,879 0 26,853 26,853
4 922000 Admin. Expenses Transferred - Credit 0 (2,029) (2,029) 0 (1,415) (1,415) 0 (614) (614)
4 923000 Outside Services Employed 53,167 271,800 324,967 43,341 189,545 232,886 9,826 82,255 92,081
4 924000 Property Insurance Premium 0 58,507 58,507 0 40,801 40,801 0 17,706 17,706
4 925XXX Injuries and Damages 1,951 184,087 186,038 1,582 128,377 129,959 369 55,710 56,079
4 926XXX Employee Pensions and Benefits 148,265 565,704 713,969 117,222 394,505 511,727 31,043 171,199 202,242
4 928000 Regulatory Commission Expenses 124,404 17,947 142,351 105,827 12,516 118,343 18,577 5,431 24,008
4 930000 Miscellaneous General Expenses 2,588 105,826 108,414 1,549 73,800 75,349 1,039 32,026 33,065
4 931000 Rents 0 11,979 11,979 0 8,354 8,354 0 3,625 3,625
4 935000 Maintenance of General Plant 1,276 273,417 274,693 6,359 190,673 184,314 7,635 82,744 90,379
TOTAL ADMIN & GEN OPERATING EXP 380,622 2,331,926 2,712,548 291,736 1 ,626,216 1,917,952 88,886 705,710 794,596
Page 3 of 4 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 138,250 359,586 497,836 125,618 250,765 376,383 12,632 108,821 121,453
G-AMTX Amortization Expense - General Plant - 303000 3,305 6,986 10,291 2,072 4,872 6,944 1,233 2,114 3,347
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 11,795 865,105 876,900 11,795 603,298 615,093 0 261,807 261,807
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (5,099) 0 (5,099) (5,099) 0 (5,099) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 129,199 0 129,199 129,199 0 129,199 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 62,904 0 62,904 62,904 0 62,904 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 26,505 0 26,505 26,505 0 26,505 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 2,836 18,106 20,942 1,905 12,833 14,738 931 5,273 6,204
99 407314 Regulatory Debit - FISERVE Amortization 13,195 0 13,195 0 0 0 13,195 0 13,195
99 407319 AFUDC Equity DFIT Deferral 2,497 0 2,497 0 0 0 2,497 0 2,497
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 88,882 0 88,882 57,183 0 57,183 31,699 0 31,699
99 407347 COVID-19 Deferred Costs (1,172) 0 (1,172) 0 0 0 (1,172) 0 (1,172)
99 407357 AMORT OF INTERVENOR FUND DEFER 4,184 0 4,184 4,184 0 4,184 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (1,143) 0 (1,143) (1,143) 0 (1,143) 0 0 0
99 407381 Voluntary RNG Revenue Offset 3,366 0 3,366 2,874 0 2,874 492 0 492
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage (3,924) 0 (3,924) (2,782) 0 (2,782) (1,142) 0 (1,142)
99 407416 Reg. Credits-CCA B&O Tax 645,683 0 645,683 645,683 0 645,683 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral 0 0 0 0 0 0 0 0 0
99 407443 Regulatory Deferral - Reg. Fees (58,753) 0 (58,753) (58,753) 0 (58,753) 0 0 0
99 407447 Regulatory Deferral - COVID-19 0 0 0 0 0 0 0 0 0
99 407452 Regulatory Deferral - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (38,102) 0 (38,102) (23,983) 0 (23,983) (14,119) 0 (14,119)
99 407493 Amortization Remand Residual (5,668) 0 (5,668) (5,668) 0 (5,668) 0 0 0
G-OTX Taxes Other Than FIT--A&G 55,348 105,663 161,011 42,674 73,686 116,360 12,674 31,977 44,651
TOTAL A&G DEPR/AMRT/NON-FIT TAXES 1,074,088 1,355,446 2,429,534 1,015,168 945,454 1,960,622 58,920 409,992 468,912
TOTAL ADMIN & GENERAL EXPENSES 1,454,710 3,687,372 5,142,082 1,306,904 2,571,670 3,878,574 147,806 1,115,702 1,263,508
TOTAL EXPENSES BEFORE FIT 34,110,625 5,192,144 39,302,769 24,302,884 3,596,141 27,899,025 9,807,741 1,596,003 11,403,744
NET OPERATING INCOME (LOSS) BEFORE FIT 8,355,956 6,143,979 2,211 ,977
G-FIT FEDERAL INCOME TAX 4,048,366 3,102,726 945,640
G-FIT DEFERRED FEDERAL INCOME TAX (3,531,458) (2,774,509) (756,949)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 7,839,048 5,815,762 2,023,286
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.105% 34.895%
G-ALL 3 Direct Distribution Operating Expense 100.000% 72.675% 27.325%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-1A
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
4 495000 Other Gas Revenue-Miscellaneous 4,955 12,705 17,660 4,955 8,860 13,815 0 3,845 3,845
4 495028 Deferred Exchange Reservation 468,750 0 468,750 313,734 0 313,734 155,016 0 155,016
4 495100 Entitlement Penalties 0 0 0 0 0 0 0 0 0
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral 1,349,541 0 1,349,541 1,109,831 0 1,109,831 239,710 0 239,710
4 495329 Amortization Res Decoupling Deferral 14,715 0 14,715 (80,918) 0 (80,918) 95,633 0 95,633
4 495338 Non-Res Decoupling Deferred Rev 337,918 0 337,918 370,929 0 370,929 (33,011) 0 (33,011)
4 495339 Amortization Non-Res Decoupling (233,760) 0 (233,760) (250,584) 0 (250,584) 16,824 0 16,824
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 1,942,119 12,705 1,954,824 1,467,947 8,860 1,476,807 474,172 3,845 478,017
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-1A
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
6 804000 Gas Purchases 5,980,607 0 5,980,607 4,003,265 0 4,003,265 1,977,342 0 1,977,342
1 804001 Pipeline Demand Costs 2,502,765 0 2,502,765 1,702,881 0 1,702,881 799,884 0 799,884
1 804002 Transport Variable Charges 39,779 0 39,779 27,066 0 27,066 12,713 0 12,713
6 804010 Gas Costs - Fixed Hedge 952 0 952 637 0 637 315 0 315
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 15,392 0 15,392 10,302 0 10,302 5,090 0 5,090
6 804018 Merchandise Processing Fee 9,700 0 9,700 6,492 0 6,492 3,208 0 3,208
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 5,826,117 0 5,826,117 3,899,420 0 3,899,420 1,926,697 0 1,926,697
6 804700 Gas Costs - Offsystem Bookout 0 0 0 0 0 0 0 0 0
6 804711 Gas Costs - Offsystem Bookout Offset 0 0 0 0 0 0 0 0 0
6 804730 Gas Costs - Intracompany LDC Gas 86,351 0 86,351 57,795 0 57,795 28,556 0 28,556
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 8,561,147 0 8,561,147 5,905,075 0 5,905,075 2,656,072 0 2,656,072
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 1,117,916 0 1,117,916 758,004 0 758,004 359,912 0 359,912
TOTAL PURCHASED GAS COSTS 24,140,726 0 24,140,726 16,370,937 0 16,370,937 7,769,789 0 7,769,789
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 66.930% 33.070%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 13,138 9,815 22,953 6,459 6,390 12,849 6,679 3,425 10,104
99 908600 Public Purpose Tariff Rider Expense Offset 2,769,555 0 2,769,555 2,244,281 0 2,244,281 525,274 0 525,274
99 908610 Limited Income Tax Refund Program 0 0 0 0 0 0 0 0 0
99 908690 Schedule 91 Amortization included in Unbille (401,002) 0 (401,002) (329,710) 0 (329,710) (71,292) 0 (71,292)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 2,381,691 9,815 2,391,506 1,921,030 6,390 1,927,420 460,661 3,425 464,086
ALLOCATION RATIOS:
G-ALL 2 Number of Customers 100.000% 65.105% 34.895%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.896% 2.900%
Total Weighted Cost 2.896% 2.900%
G-APL Net Rate Base 788,950,026 565,078,108 223,871,918
Interest Deduction for FIT Calculation 22,856,948 16,364,662 6,492,286
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 5:40 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-FIT-1A
For Month Ended March 31 , 2024
Average of Monthly Averages Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
G-OPS Operating Revenue 47,658,725 34,043,004 13,615,721
G-OPS Operating & Maintenance Expense 32,286,283 22,304,095 9,982,188
G-OPS Book Deprec/Amort and Reg Amortizations 4,356,260 3,344,312 1,011,948
G-OTX Taxes Other than FIT 2,660,226 2,250,618 409,608
Net Operating Income Before FIT 8,355,956 6,143,979 2,211,977
G-INT Less: Interest Expense 1,904,746 1,363,722 541,024
G-OTX Less: Idaho ITC Deferral & Amortization (394) 0 (394)
G-SCM Schedule M Adjustments 12,827,115 9,994,628 2,832,487
Taxable Net Operating Income 19,277,931 14,774,885 4,503,046
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 4,048,366 3,102,726 945,640
G-DTE Deferred FIT (2,814,813) (2,178,372) (636,441)
G-DTE Customer Tax Credit Amortization (716,645) (596,137) (120,508)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC 516,908 328,217 188,691
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 2,172,125 1,300,638 3,472,763 1 ,592,662 905,807 2,498,469 579,463 394,831 974,294
12 997001 Contributions In Aid of Construction 0 130,000 130,000 0 92,141 92,141 0 37,859 37,859
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (105,586) (105,586) 0 (74,837) (74,837) 0 (30,749) (30,749)
99 997010 Deferred Gas Credit and Refunds 9,679,063 (468,750) 9,210,313 6,663,079 (332,241) 6,330,838 3,015,984 (136,509) 2,879,475
12 997016 Redemption Expense Amortization 0 1 ,790 1,790 0 1,269 1,269 0 521 521
99 997018 DSM Tariff Rider 565,055 0 565,055 255,049 0 255,049 310,006 0 310,006
12 997020 FAS87 Current Pension Accrual 0 (58,746) (58,746) 0 (41,638) (41,638) 0 (17,108) (17,108)
12 997027 Customer Uncollectibles (54,652) (61,435) (116,087) (81,131) (43,544) (124,675) 26,479 (17,891) 8,588
99 997031 Decoupling Mechanism (1,468,413) 0 (1,468,413) (1,149,258) 0 (1,149,258) (319,155) 0 (319,155)
12 997032 Interest Rate Swaps 0 966,411 966,411 0 684,973 684,973 0 281,438 281,438
12 997035 Leases 0 (19,260) (19,260) 0 (13,431) (13,431) 0 (5,829) (5,829)
12 997048 AFUDC 0 (35,896) (35,896) 0 (25,442) (25,442) 0 (10,454) (10,454)
12 997049 Tax Depreciation 0 (3,406,510) (3,406,510) 0 (2,414,466) (2,414,466) 0 (992,044) (992,044)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins (401,326) 0 (401,326) (330,034) 0 (330,034) (71,292) 0 (71,292)
12 997080 Book Transportation Depreciation 0 413,251 413,251 0 292,904 292,904 0 120,347 120,347
12 997081 Deferred Compensation 0 (3,406) (3,406) 0 (2,414) (2,414) 0 (992) (992)
4 997082 Meal Disallowances 0 16,340 16,340 0 11,395 11 ,395 0 4,945 4,945
12 997083 Paid Time Off 0 36,853 36,853 0 26,121 26,121 0 10,732 10,732
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (5,668) 0 (5,668) (5,668) 0 (5,668) 0 0 0
12 997101 Repairs 481 (a) 0 (566,667) (566,667) 0 (401,642) (401 ,642) 0 (165,025) (165,025)
99 997105 WA Nat Gas Line Extension 129,199 0 129,199 129,199 0 129,199 0 0 0
99 997107 MDM System 89,409 0 89,409 89,409 0 89,409 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (2,706) 0 (2,706) (2,706) 0 (2,706) 0 0 0
99 997109 Tax Reform Amortization (2,393) 0 (2,393) (2,393) 0 (2,393) 0 0 0
99 997110 FISERVE 13,195 (5,199) 7,996 0 (3,685) (3,685) 13,195 (1,514) 11,681
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
12 997115 AFUDC Equity DFIR Deferral 2,497 0 2,497 0 0 0 2,497 0 2,497
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 71 ,791 71,791 0 50,884 50,884 0 20,907 20,907
12 997120 Transportation Tax Disallowance 0 2,546 2,546 0 1,805 1,805 0 741 741
12 997122 Regulatory Fees (58,753) 0 (58,753) (58,753) 0 (58,753) 0 0 0
12 997125 COVID-19 (1,172) 0 (1,172) 0 0 0 (1,172) 0 (1,172)
12 997126 Prepaid Expenses 0 0 0 0 0 0 0 0 0
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (430,580) (430,580) 0 (305,186) (305,186) 0 (125,394) (125,394)
12 997129 Mixed Service Costs (IDD#5) 0 (450,000) (450,000) 0 (318,951) (318,951) 0 (131,049) (131,049)
12 997138 Intervenor Funding 4,672 0 4,672 4,672 0 4,672 0 0 0
12 997139 Pension Settlement 0 10,844 10,844 0 7,686 7,686 0 3,158 3,158
99 997140 Insurance Balancing (39,410) 0 (39,410) (25,291) 0 (25,291) (14,119) 0 (14,119)
99 997141 CCA 4,717,340 0 4,717,340 4,717,340 0 4,717,340 0 0 0
99 997143 Depreciation Rate Deferral 88,882 0 88,882 57,183 0 57,183 31,699 0 31,699
99 997144 Williams Pipeline Outage (3,924) 0 (3,924) (2,782) 0 (2,782) (1,142) 0 (1,142)
12 997145 Sec 174 Research Costs 0 65,666 65,666 0 46,543 46,543 0 19,123 19,123
99 997147 Energy Efficiency Program 0 0 01 0 0 01 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 15,423,020 (2,595,905) 12,827,115 11 ,850,577 (1,855,949) 9,994,628 3,572,443 (739,956) 2,832,487
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.105% 34.895%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.930% 33.070%
G-ALL 11 Book Depreciation 100.000% 72.573% 27.427%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.878% 29.122%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 175,688 124,524 51,164
99 410100 Deferred Federal Income Tax Exp (17,252) (10,557) (6,695)
SUBTOTAL 158,436 113,967 44,469
12 411100 Deferred Federal Income Tax Expense - Allocated (290,424) (205,847) (84,577)
99 411100 Deferred Federal Income Tax Exp (2,767,819) (2,145,988) (621,831)
SUBTOTAL (3,058,243) (2,351,835) (706,408)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 84,994 59,496 25,498
SUBTOTAL 84,994 59,496 25,498
Total Deferred Federal Income Tax Expense (2,814,813) (2,178,372) (636,441)
99 411193 Customer Tax Credit Amortization (716,645) (596,137) (120,508)
SUBTOTAL (716,645) (596,137) (120,508)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.878% 29.122%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 27,359 27,359 0 18,615 18,615 0 8,744 8,744
TOTAL UNDERGROUND STORAGE TAX 0 27,359 27,359 0 18,615 18,615 0 8,744 8,744
DISTRIBUTION
99 408110 State Excise Tax 685,453 0 685,453 685,453 0 685,453 0 0 0
99 408120 Municipal Occupation & License Tax 1,445,600 0 1,445,600 1,205,252 0 1,205,252 240,348 0 240,348
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 341,197 0 341,197 224,938 0 224,938 116,259 0 116,259
99 409100 State Income Tax 0 0 0 0 0 0 0 0 0
99 411410 State Income Tax-ITC Deferred 0 0 0 0 0 0 0 0 0
99 411420 State Income Tax-ITC Amortization 394 0 394 0 0 0 394 0 394
TOTAL DISTRIBUTION TAX 2,471,856 0 2,471,856 2,115,643 0 2,115,643 356,213 0 356,213
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 55,348 105,663 161,011 42,674 73,686 116,360 12,674 31,977 44,651
TOTAL A&G TAX 55,348 105,663 161,011 42,674 73,686 116,360 12,674 31,977 44,651
TOTAL TAXES OTHER THAN FIT 2,527,204 133,022 2,660,226 2,158,317 92,301 2,250,618 368,887 40,721 409,608
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,267,899 3,062,010 1,022,594 884,195 1,906,789 771,517 383,704 1,155,221
4 3031 XX Misc Intangible IT Plant (3031 XX) 872,938 60,251,362 61,124,300 872,938 42,017,493 42,890,431 0 18,233,869 18,233,869
TOTAL INTANGIBLE PLANT 2,667,049 61,519,261 64,186,310 1 ,895,532 42,901,688 44,797,220 771 ,517 18,617,573 19,389,090
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,400,634 1,400,634 0 968,626 968,626 0 432,008 432,008
1 351 XXX Structures & Improvements 0 3,236,375 3,236,375 0 2,202,030 2,202,030 0 1,034,345 1,034,345
1 352XXX Wells 0 23,857,527 23,857,527 0 16,232,661 16,232,661 0 7,624,866 7,624,866
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,752,156 15,752,156 0 10,717,767 10,717,767 0 5,034,389 5,034,389
1 355000 Measuring & Regulating Equipment 0 2,360,756 2,360,756 0 1,606,258 1,606,258 0 754,498 754,498
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,374,629 3,374,629 0 2,296,098 2,296,098 0 1,078,531 1,078,531
TOTAL UNDERGROUND STORAGE PLAT` 0 52,586,009 52,586,009 0 35,795,155 35,795,155 0 16,790,854 16,790,854
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 712,290 0 712,290 525,399 0 525,399 186,891 0 186,891
6 375000 Structures & Improvements 1,674,543 0 1,674,543 996,801 0 996,801 677,742 0 677,742
6 376000 Mains 507,374,901 2,518,938 509,893,839 348,408,152 1,685,925 350,094,077 158,966,749 833,013 159,799,762
6 378000 Measuring & Reg Station Equip-General 7,700,001 0 7,700,001 4,916,969 0 4,916,969 2,783,032 0 2,783,032
6 379000 Measuring & Reg Station Equip-City Gate 7,039,056 0 7,039,056 1,997,503 0 1,997,503 5,041,553 0 5,041,553
6 380000 Services 358,979,247 0 358,979,247 244,527,969 0 244,527,969 114,451 ,278 0 114,451,278
6 381 XXX Meters 131,247,644 0 131,247,644 94,483,829 0 94,483,829 36,763,815 0 36,763,815
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,290,394 0 4,290,394 3,232,169 0 3,232,169 1,058,225 0 1,058,225
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 1,019,106,671 2,518,938 1,021,625,609 699,152,716 1,685,925 700,838,641 319,953,955 833,013 320,786,968
GENERAL PLANT
4 389XXX Land & Land Rights 3,356,503 2,609,636 5,966,139 3,261,721 1,819,882 5,081,603 94,782 789,754 884,536
4 390XXX Structures & Improvements 29,502,124 28,655,781 58,157,905 27,723,069 19,983,682 47,706,751 1,779,055 8,672,099 10,451,154
4 391XXX Office Furniture & Equipment 420,017 11,939,620 12,359,637 417,875 8,326,333 8,744,208 2,142 3,613,287 3,615,429
4 392XXX Transportation Equipment 14,255,862 5,282,426 19,538,288 10,726,767 3,683,805 14,410,572 3,529,095 1,598,621 5,127,716
4 393000 Stores Equipment 452,500 1,090,005 1,542,505 401,567 760,137 1,161,704 50,933 329,868 380,801
4 394000 Tools, Shop & Garage Equipment 3,704,564 7,716,222 11,420,786 2,912,756 5,381,062 8,293,818 791,808 2,335,160 3,126,968
4 395XXX Laboratory Equipment 110,331 502,135 612,466 110,331 350,174 460,505 0 151,961 151,961
4 396XXX Power Operated Equipment 3,528,705 1,061,792 4,590,497 2,650,416 740,462 3,390,878 878,289 321,330 1,199,619
4 397XXX Communications Equipment 4,037,415 24,293,186 28,330,601 3,702,105 16,941,339 20,643,444 335,310 7,351,847 7,687,157
4 398000 Miscellaneous Equipment 990 167,799 168,789 0 117,018 117,018 990 50,781 51,771
TOTAL GENERAL PLANT 59,369,011 83,318,602 142,687,613 51,906,607 58,103,894 110,010,501 7,462,404 25,214,708 32,677,112
Page 1 of 2 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,081,142,731 199,942,810 1,281,085,541 752,954,855 138,486,662 891,441,517 328,187,876 61,456,148 389,644,024
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (20,142,390) (20,142,390) 0 (13,704,882) (13,704,882) 0 (6,437,508) (6,437,508)
G-ADEP Distribution Plant (314,667,064) (2,091,954) (316,759,018) (205,425,447) (1,400,145) (206,825,592) (109,241,617) (691,809) (109,933,426)
G-ADEP General Plant 19,287,400 27,364,699 46,652,099 15,909,829 19,083,320 34,993,149 3,377,571 8,281,379 11,658,950
TOTAL ACCUMULATED DEPRECIATION 333,954,464 49,599,043 383,553,507 221,335,276 34,188,347 255,523,623 112,619,188 15,410,696 128,029,884
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (523,569) (1,124,869) (1,648,438) (345,643) (784,450) (1,130,093) (177,926) (340,419) (518,345)
G-AAMT Misc IT Intangible Plant - 3031XX (681,349) (34,403,762) (35,085,111) (681,349) (23,992,152) (24,673,501) 0 (10,411,610) (10,411,610)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 1,204,918 35,528,631 36,733,549 1,026,992 24,776,602 25,803,594 177,926 10,752,029 10,929,955
TOTAL ACCUMULATED DEPR/AMORT 335,159,382 85,127,674 420,287,056 222,362,268 58,964,949 281,327,217 112,797,114 26,162,725 138,959,839
NET GAS UTILITY PLANT before DFIT 745,983,349 114,815,136 860,798,485 530,592,587 79,521,713 610,114,300 215,390,762 35,293,423 250,684,185
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,485,170) (101,485,170) 0 (71,930,659) (71,930,659) 0 (29,554,511) (29,554,511)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (12,610,738) (12,610,738) 0 (8,796,402) (8,796,402) 0 (3,814,336) (3,814,336)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,360,146) (1,360,146) 0 (948,525) (948,525) 0 (411,621) (411,621)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 6,344 6,344 0 4,424 4,424 0 1,920 1,920
12 283850 ADFIT - Gas portion of Bond Redemptions 0 257,610 257,610 0 182,589 182,589 0 75,021 75,021
TOTAL ACCUMULATED DFIT 0 115,707,320 115,707,320 0 81,853,751 81,853,751 0 33,853,569 33,853,569
NET GAS UTILITY PLANT 745,983,349 (892,184) 745,091,165 1530,592,587 (2,332,038) 528,260,549 215,390,762 1,439,854 216,830,616
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.930% 33.070%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.878% 29.122%
Page 2 of 2 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 745,983,349 (892,184) 745,091,165 530,592,587 (2,332,038) 528,260,549 215,390,762 1,439,854 216,830,616
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,330,777 2,086,437 3,417,214 807,699 1,455,019 2,262,718 523,078 631,418 1,154,496
4 182318 Accumulated Amortization - AFUDC (218,189) (957,448) (1,175,637) (127,904) (667,727) (795,631) (90,285) (289,721) (380,006)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 7,417,109 7,417,109 0 5,046,601 5,046,601 0 2,370,508 2,370,508
1 164115 Gas Inventory--Clay Basin 0 88,163 88,163 0 61,482 61,482 0 26,681 26,681
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 3,008,277 0 3,008,277 3,008,277 0 3,008,277 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,139,607 0 7,139,607 7,139,607 0 7,139,607 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,131,056) 0 (2,131,056) (2,131,056) 0 (2,131,056) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (16,753,369) 0 (16,753,369) (6,249,121) 0 (6,249,121) (10,504,248) 0 (10,504,248)
99 190393 ADFIT-Customer Tax Credit 3,518,208 0 3,518,208 1,312,316 0 1,312,316 2,205,892 0 2,205,892
99 235199 Customer Deposits (2,714) 0 (2,714) (2,714) 0 (2,714) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 2,260,246 0 2,260,246 2,260,246 0 2,260,246 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (474,651) 0 (474,651) (474,651) 0 (474,651) 0 0 0
C-WKC Working Capital 31,816,400 0 31,816,400 21,480,069 0 21,480,069 10,336,331 10,336,331
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 29,493,536 14,365,325 43,858,861 27,022,768 9,794,791 36,817,559 2,470,768 4,570,534 7,041,302
NET RATE BASE 775,476,885 13,473,141 788,950,026 557,615,355 7,462,753 565,078,108 217,861,530 6,010,388 223,871,918
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 281,203 281,203
Steam (ED-ID) 388,172 388,172
Steam (ED-WA) 1,002,419 1,002,419
Hydro (ED-AN) 1,493,133 1,493,133
Other (ED-AN) 843,269 843,269
Total Electric Production 4,008,196 4,008,196
Electric Transmission
ED-AN 1,978,722 1,978,722
ED-ID 16,765 16,765
ED-WA 43,680 43,680
Total Electric Transmission 2,039,167 2,039,167
Electric Distribution
ED-AN 7,094 7,094
ED-ID 1,520,667 1,520,667
ED-WA 3,455,194 3,455,194
Total Electric Distribution 4,982,955 4,982,955
Gas Underground Storage
1 GD-AN 64,553 64,553 64,553 64,553 43,922 43,922 20,631 20,631
GD-OR 11,235 11,235
Total Gas Underground Storac 75,788 64,553 11,235 64,553 64,553 43,922 43,922 20,631 20,631
Gas Distribution
6 GD-AN 4,408 4,408 4,408 4,408 2,950 2,950 1,458 1,458
GD-ID 565,598 565,598 565,598 565,598 565,598 565,598
GD-WA 1,453,178 1,453,178 1,453,178 1,453,178 1,453,178 1,453,178
GD-OR 972,267 972,267
Total Gas Distribution 2,995,451 2,023,184 972,267 2,018,776 4,408 2,023,184 1,453,178 2,950 1,456,128 565,598 1,458 567,056
General Plant
ED-AN 224,708 224,708
ED-I D 53,135 53,135
ED-WA 139,466 139,466
7,4 CD-AA 1,629,357 1,164,534 320,983 143,840 320,983 320,983 223,844 223,844 97,139 97,139
9,4 CD-AN 86,845 68,019 18,826 18,826 18,826 13,129 13,129 5,697 5,697
9 CD-ID 36,165 28,325 7,840 7,840 7,840 7,840 7,840
9 CD-WA 139,317 109,116 30,201 30,201 30,201 30,201 30,201
8,4 GD-AA 27,165 18,696 8,469 18,696 18,696 13,038 13,038 5,658 5,658
4 GD-AN 1,081 1,081 1,081 1,081 754 754 327 327
GD-ID 4,792 4,792 4,792 4,792 4,792 4,792
GD-WA 95,417 95,417 95,417 95,417 95,417 95,417
GD-OR 15,775 15,775
Total General Plant 2,453,223 1,787,303 497,836 168,084 138,250 359,586 497,836 125,618 250,765 376,383 12,632 108,821 121,453
Total Depreciation Expense 16,554,780 12,817,621 2,585,573 1,151,586 2,157,026 428,547 2,585,573 1,578,796 297,637 1,876,433 578,230 130,910 709,140
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.930% 33.070%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 76,534 76,534
Misc Intangible Plt (303000) ED-AN 21,934 21,934
Total Production/Transmission 98,468 98,468
Distribution
Franchises (302000) ED-WA 9,436 9,436
Misc Intangible Plt (303000) ED-WA 489 489
Total Distribution 9,925 9,925
General Plant - 303000
7,4 CD-AA 34,570 24,708 6,810 3,052 6,810 6,810 4,749 4,749 2,061 2,061
9,4 CD-AN 811 635 176 176 176 123 123 53 53
GD-ID 1 ,233 1 ,233 1,233 1,233 1,233 1 ,233
GD-WA 2,072 2,072 2,072 2,072 2,072 2,072
GD-OR 551 551
Total General Plant - 303000 39,237 25,343 10,291 3,603 3,305 6,986 10,291 2,072 4,872 6,944 1,233 2,114 3,347
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 4,298,633 3,072,320 846,830 379,483 846,830 846,830 590,554 590,554 256,276 256,276
9,4 CD-AN 4,354 3,410 944 944 944 658 658 286 286
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 54,409 42,614 11,795 11,795 11,795 11,795 11,795 0
ED-AN 684,104 684,104
ED-ID 0 0
ED-WA 117,312 117,312
8,4 GD-AA 25,181 17,331 7,850 17,331 17,331 12,086 12,086 5,245 5,245
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 5,923 5,923
Total Miscellaneous IT Intangible Plant - 3031XX 5,189,916 3,919,760 876,900 393,256 11,795 865,105 876,900 11,795 603,298 615,093 0 261,807 261,807
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 35,202 35,202 0 0 0 0 0 0 0 0
Total Amortization Expense 5,372,748 4,088,698 887,191 396,859 15,100 872,091 887,191 13,867 608,170 622,037 1,233 263,921 265,154
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (80,501,096) (80,501,096)
Steam (ED-ID) (100,936,347) (100,936,347)
Steam (ED-WA) (199,455,543) (199,455,543)
Hydro (ED-AN) (207,055,971) (207,055,971)
Other (ED-AN) 182,086,653 182,086,653
Total Electric Production (770,035,610) (770,035,610)
Electric Transmission
ED-AN (262,499,590) (262,499,590)
ED-ID (10,909,358) (10,909,358)
ED-WA (17,344,302) (17,344,302)
Total Electric Transmission (290,753,250) (290,753,250)
Electric Distribution
ED-AN (593,565) (593,565)
ED-ID (299,178,455) (299,178,455)
ED-WA (500,255,075) (500,255,075)
Total Electric Distribution (800,027,095) (800,027,095)
Gas Underground Storage
1 GD-AN (20,142,390) (20,142,390) (20,142,390) (20,142,390) (13,704,882) (13,704,882) (6,437,508) (6,437,508)
GD-OR 1,801,667) 1,801,667
Total Gas Underground Storm (21,944,057) (20,142,390) (1,801,667) (20,142,390) (20,142,390) (13,704,882) (13,704,882) (6,437,508) (6,437,508)
Gas Distribution
6 GD-AN (2,091,954) (2,091,954) (2,091,954) (2,091,954) (1,400,145) (1,400,145) (691,809) (691,809)
GD-ID (109,241,617) (109,241,617) (109,241,617) (109,241,617) (109,241,617) (109,241,617)
GD-WA (205,425,447) (205,425,447) (205,425,447) (205,425,447) (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) (314,667,064) (2,091,954) (316,759,018) (205,425,447) (1,400,145) (206,825,592) (109,241,617) (691,809) (109,933,426)
General Plant
ED-AN (36,955,062) (36,955,062)
ED-ID (13,899,734) (13,899,734)
ED-WA (27,443,490) (27,443,490)
7,4 CD-AA (98,201,314) (70,186,443) (19,345,659) (8,669,212) (19,345,659) (19,345,659) (13,491,082) (13,491,082) (5,854,577) (5,854,577)
9,4 CD-AN (9,114,363) (7,138,551) (1,975,812) (1,975,812) (1,975,812) (1,377,872) (1,377,872) (597,940) (597,940)
9 CD-ID (4,236,743) (3,318,302) (918,441) (918,441) (918,441) (918,441) (918,441)
9 CD-WA (9,155,194) (7,170,531) (1,984,663) (1,984,663) (1,984,663) (1,984,663) (1,984,663)
8,4 GD-AA (2,853,875) (1,964,151) (889,724) (1,964,151) (1,964,151) (1,369,740) (1,369,740) (594,411) (594,411)
4 GD-AN (4,079,077) (4,079,077) (4,079,077) (4,079,077) (2,844,626) (2,844,626) (1,234,451) (1,234,451)
GD-ID (2,459,130) (2,459,130) (2,459,130) (2,459,130) (2,459,130) (2,459,130)
GD-WA (13,925,166) (13,925,166) (13,925,166) (13,925,166) (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) (19,287,400) (27,364,699) (46,652,099) (15,909,829) (19,083,320) (34,993,149) (3,377,571) (8,281,379) (11,658,950)
Total Accumulated Depreciatio (2,579,501,412) (2,026,928,068) (383,553,507) (169,019,837) (333,954,464) (49,599,043) (383,553,507) (221,335,276) (34,188,347) (255,523,623) (112,619,188) (15,410,696) (128,029,884)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.930% 33.070%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-1A
For Month Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,761,487) (16,761,487)
Misc Intangible Plt (303000 ED-AN 3,136,804 3,136,804
Total Production/Transmission (19,898,291) (19,898,291)
Distribution
Franchises (302000) ED-WA (526,779) (526,779)
Misc Intangible Plt (303000 ED-WA (73,226) (73,226)
Total Distribution (600,005) (600,005)
General Plant - 303000
7,4 CD-AA (5,537,045) (3,957,437) (1,090,798) (488,810) (1,090,798) (1,090,798) (760,690) (760,690) (330,108) (330,108)
9,4 CD-AN (157,169) (123,098) (34,071) (34,071) (34,071) (23,760) (23,760) (10,311) (10,311)
GD-ID (177,926) (177,926) (177,926) (177,926) (177,926) (177,926)
GD-WA (345,643) (345,643) (345,643) (345,643) (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) (523,569) (1,124,869) (1,648,438) (345,643) (784,450) (1,130,093) (177,926) (340,419) (518,345)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (173,060,207) (123,689,592) (34,092,860) (15,277,755) (34,092,860) (34,092,860) (23,775,338) (23,775,338) (10,317,522) (10,317,522)
9,4 CD-AN (182,875) (143,232) (39,643) (39,643) (39,643) (27,646) (27,646) (11,997) (11,997)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (3,143,047) (2,461,698) (681,349) (681,349) (681,349) (681,349) (681,349) 0 0
ED-AN (17,499,899) (17,499,899)
ED-ID 0 0
ED-WA (3,619,319) (3,619,319)
8,4 GD-AA (283,923) (195,407) (88,516) (271,259) (271,259) (189,168) (189,168) (82,091) (82,091)
4 GD-AN 0 0 0 0 0 0 0 0
G D-OR 98,114 98,114
Total Miscellaneous IT Intangible Plant - 3031X (197,887,384) (147,413,740) (35,009,259) (15,464,385) (681,349) (34,403,762) (35,085,111) (681,349) (23,992,152) (24,673,501) 0 (10,411,610) (10,411,610)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,668,908) (1,668,908) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (226,409,355) (173,661,479) (36,657,697) (16,090,179) (1,204,918) (35,528,631) (36,733,549) (1,026,992) (24,776,602) (25,803,594) (177,926) (10,752,029) (10,929,955)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended March 31, 2024 Gas-North 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 G D-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 CID-WA / ID / AN 1,117,575 667,507 7,739 200,061 875,307 184,753 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 5,582,158 430,711 215,810 898,512 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 ] of 3 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended March 31, 2024 Gas-North 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 G D-WA / ID AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-1A
For Month Ended March 31, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended March 31, 2024 Gas-North 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 1 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
8 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
8 CD-WA/ ID / AN 0 1 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 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-1A
For Month Ended March 31, 2024 Gas-North 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
8 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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-1A
For Month Ended March 31, 2024 Gas-North 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 (829,329) (649,547) (179,782) 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 (70,802,725) (50,660,932) (13,964,542) (6,177,251)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-1A
For Month Ended March 31, 2024 Gas-North 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 6,945,222 197,968,558 111,084,657 48,122,279 21,480,069 10,336,331 j 6,945,222
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 5:41 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-12A
For Twelve Months Ended March 31, 2024
Avera e of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 52,966,347 39,922,397 13,043,950
Adjustments
Adjusted Gas Net Operating Income (Loss) 52,966,347 39,922,397 13,043,950
G-APL Gas Net Adjusted Rate Base 770,944,152 553,032,888 217,911,264
RATE OF RETURN 6.870% 7.219% 5.986%
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 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-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 System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers -AMA 04-01-2023 thru 03-31-2024 270,952 176,735 94,217
2 Percent 100.000% 65.227% 34.773%
G-OPS Direct Distribution Operating Expense 04-01-2023 thru 03-31-2024 14,596,649 10,225,485 4,371,164
3 Percent 100.000% 70.054% 29.946%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 04-01-2023 thru 03-31-2024 288,599,633 193,095,188 95,504,445
6 Percent 100.000% 66.908% 33.092%
Page 1 of 4 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 285.887% 78.801% 35.312%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 4 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 04-01-2023 thru 03-31-2024 31,624,392 22,612,013 9,012,379
11 Percent 100.000% 71.502% 28.498%
Net Gas Plant (before ADFIT) -AMA 03-01-2023 thru 03-31-2024 844,586,018 598,949,454 245,636,564
12 Percent 100.000% 70.916% 29.084%
G-PLT Net Gas General Plant -AMA 03-01-2023 thru 03-31-2024 93,757,619 73,372,557 20,385,062
13 Percent 100.000% 78.258% 21.742%
Net Allocated Schedule M's -AMA 04-01-2023 thru 03-31-2024 -38,202,153 -27,293,295 -10,908,858
14 Percent 100.000% 71.444% 28.556%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 241,870,380 0 241,870,380 171,585,196 0 171,585,196 70,285,184 0 70,285,184
99 4812XX Commercial - Firm & Interruptible 121,576,184 0 121,576,184 88,182,377 0 88,182,377 33,393,807 0 33,393,807
99 4813XX Industrial-Firm 4,026,551 0 4,026,551 2,537,816 0 2,537,816 1,488,735 0 1,488,735
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 431,906 0 431,906 388,469 0 388,469 43,437 0 43,437
99 499XXX Unbilled Revenue 701,519 0 701,519 84,779 0 84,779 616,740 0 616,740
TOTAL SALES TO ULTIMATE CUSTOMERS 367,203,502 0 367,203,502 262,609,079 0 262,609,079 104,594,423 0 104,594,423
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 55,651,578 0 55,651,578 36,921,719 0 36,921,719 18,729,859 0 18,729,859
4 488000 Miscellaneous Service Revenues 10,654 0 10,654 3,540 0 3,540 7,114 0 7,114
99 4893XX Transportation Revenues 5,768,937 0 5,768,937 5,076,984 0 5,076,984 691,953 0 691,953
99 493000 Rent from Gas Property 1,000 0 1,000 1,000 0 1,000 0 0 0
99 495010 CCA Allowance Revenue 40,983,862 0 40,983,862 40,983,862 0 40,983,862 0 0 0
99 407310 CCA Allowance Revenue Deferral (40,983,862) 0 (40,983,862) (40,983,862) 0 (40,983,862) 0 0 0
4 495XXX Other Gas Revenues 15,705,015 378,324 16,083,339 10,712,390 263,832 10,976,222 4,992,625 114,492 5,107,117
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 77,137,184 378,324 77,515,508 52,715,633 263,832 52,979,465 24,421 ,551 114,492 24,536,043
TOTAL GAS REVENUES 444,340,686 378,324 444,719,010 315,324,712 263,832 315,588,544 129,015,974 114,492 129,130,466
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 247,643,628 0 247,643,628 168,022,586 0 168,022,586 79,621,042 0 79,621 ,042
99 808XXX Net Natural Gas Storage Transactions (5,838,473) 0 (5,838,473) (3,752,942) 0 (3,752,942) (2,085,531) 0 (2,085,531)
99 811000 Gas Used for Products Extraction (425,237) 0 (425,237) (283,302) 0 (283,302) (141,935) 0 (141,935)
10 813000 Other Gas Expenses 85,484 987,003 1,072,487 85,484 662,595 748,079 0 324,408 324,408
99 813010 Gas Technology Institute (GTI) Expenses 119,430 0 119,430 82,270 0 82,270 37,160 0 37,160
99 813100 CCA Emission Expense 40,895,568 0 40,895,568 40,895,568 0 40,895,568 0 0 0
99 407417 Regulatory Credits-CCA 40,986,705 0 40,986,705 40,986,705 0 40,986,705 0 0 0
TOTAL PRODUCTION EXPENSES 241,493,695 987,003 242,480,698 164,062,959 662,595 164,725,554 77,430,736 324,408 77,755,144
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 946,859 946,859 0 644,243 644,243 0 302,616 302,616
1 837000 Other Equipment 0 2,060,606 2,060,606 0 1 ,402,036 1,402,036 0 658,570 658,570
TOTAL UNDERGROUND STORAGE OPER EXP 0 3,007,465 3,007,465 0 2,046,279 2,046,279 0 961,186 961,186
G-DEPX Depreciation Expense-Underground Storage 0 772,472 772,472 0 525,590 525,590 0 246,882 246,882
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 285,074 285,074 0 193,964 193,964 0 91,110 91,110
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 1,057,546 1,057,546 0 719,554 719,554 0 337,992 337,992
TOTAL UNDERGROUND STORAGE EXPENSES 0 4,065,011 4,065,011 0 2,765,833 2,765,833 0 1,299,178 1,299,178
Page 1 of 4 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 419,739 1,991,304 2,411,043 349,683 1,394,988 1,744,671 70,056 596,316 666,372
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 5,009,492 3,049,220 8,058,712 3,350,682 2,136,101 5,486,783 1,658,810 913,119 2,571 ,929
3 875000 Measuring & Reg Sta Exp-General 151,863 0 151,863 116,634 0 116,634 35,229 0 35,229
3 876000 Measuring & Reg Sta Exp-Industrial 17,674 0 17,674 3,895 0 3,895 13,779 0 13,779
3 877000 Measuring & Reg Sta Exp-City Gate 86,791 0 86,791 60,460 0 60,460 26,331 0 26,331
3 878000 Meter & House Regulator Expenses 441,300 0 441,300 255,123 0 255,123 186,177 0 186,177
3 879000 Customer Installation Expenses 2,365,839 5,200,805 7,566,644 1,536,318 3,643,372 5,179,690 829,521 1,557,433 2,386,954
3 880000 Other Expenses 1,927,161 2,405,634 4,332,795 1,508,159 1,685,243 3,193,402 419,002 720,391 1,139,393
3 881000 Rents 0 (1 ,046) (1,046) 0 (733) (733) 0 (313) (313)
MAINTENANCE
3 885000 Supervision & Engineering 138,673 46 138,719 62,818 32 62,850 75,855 14 75,869
3 887000 Mains 1,221,703 0 1,221,703 976,411 0 976,411 245,292 0 245,292
3 889000 Measuring & Reg Sta Exp-General 235,296 24,007 259,303 163,420 16,818 180,238 71,876 7,189 79,065
3 890000 Measuring & Reg Sta Exp-Industrial 23,136 2,041 25,177 18,152 1,430 19,582 4,984 611 5,595
3 891000 Measuring & Reg Sta Exp-City Gate 153,181 2,662 155,843 76,345 1,865 78,210 76,836 797 77,633
3 892000 Services 1,341,738 0 1,341,738 1,031,121 0 1,031,121 310,617 0 310,617
3 893000 Meters & House Regulators 1,061,619 656,356 1,717,975 714,820 459,804 1,174,624 346,799 196,552 543,351
3 894000 Other Equipment 1,444 244,991 246,435 1,444 171,626 173,070 0 73,365 73,365
TOTAL DISTRIBUTION OPERATING EXP 14,596,649 13,576,020 28,172,669 10,225,485 9,510,546 19,736,031 4,371,164 4,065,474 8,436,638
G-DEPX Depreciation Expense-Distribution 24,338,791 56,298 24,395,089 17,193,034 37,668 17,230,702 7,145,757 18,630 7,164,387
G-OTX Taxes Other Than FIT 24,933,377 0 24,933,377 22,253,483 0 22,253,483 2,679,894 0 2,679,894
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 49,272,168 56,298 49,328,466 39,446,517 37,668 39,484,185 9,825,651 18,630 9,844,281
TOTAL DISTRIBUTION EXPENSES 63,868,817 13,632,318 77,501,135 49,672,002 9,548,214 59,220,216 14,196,815 4,084,104 18,280,919
Page 2 of 4 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 86,388 86,388 0 56,348 56,348 0 30,040 30,040
2 902000 Meter Reading Expenses 349,749 78,092 427,841 243,610 50,937 294,547 106,139 27,155 133,294
2 903XXX Customer Records & Collection Expenses 572,881 5,010,136 5,583,017 334,571 3,267,961 3,602,532 238,310 1,742,175 1,980,485
2 904000 Uncollectible Accounts 1,104,118 56,092 1,160,210 817,149 36,587 853,736 286,969 19,505 306,474
2 905000 Misc Customer Accounts 0 228,962 228,962 0 149,345 149,345 0 79,617 79,617
TOTAL CUSTOMER ACCOUNTS EXPENSES 2,026,748 5,459,670 7,486,418 1,395,330 3,561,178 4,956,508 631,418 1,898,492 2,529,910
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 19,840,665 96,980 19,937,645 15,828,947 63,257 15,892,204 4,011 ,718 33,723 4,045,441
2 909000 Advertising 49,378 511,552 560,930 36,093 333,670 369,763 13,285 177,882 191,167
2 910000 Misc Customer Service & Info Exp 0 70,597 70,597 0 46,048 46,048 0 24,549 24,549
TOTAL CUSTOMER SERVICE & INFO EXP 19,890,043 679,129 20,569,172 15,865,040 442,975 16,308,015 4,025,003 236,154 4,261 ,157
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 494,986 8,497,014 8,992,000 237,323 5,925,563 6,162,886 257,663 2,571,451 2,829,114
4 921000 Office Supplies & Expenses 134 1,102,571 1,102,705 134 768,900 769,034 0 333,671 333,671
4 922000 Admin. Expenses Transferred - Credit 0 (19,424) (19,424) 0 (13,546) (13,546) 0 (5,878) (5,878)
4 923000 Outside Services Employed 572,168 3,766,846 4,339,014 485,230 2,626,885 3,112,115 86,938 1,139,961 1,226,899
4 924000 Property Insurance Premium 0 683,547 683,547 0 476,685 476,685 0 206,862 206,862
4 925XXX Injuries and Damages 20,273 2,001,608 2,021,881 15,738 1 ,395,861 1,411,599 4,535 605,747 610,282
4 926XXX Employee Pensions and Benefits 1,944,114 6,081,856 8,025,970 1,435,345 4,241,304 5,676,649 508,769 1,840,552 2,349,321
4 928000 Regulatory Commission Expenses 1,289,555 234,444 1,523,999 1,056,663 163,494 1,220,157 232,892 70,950 303,842
4 930000 Miscellaneous General Expenses 31,706 1,742,878 1,774,584 24,169 1 ,215,431 1,239,600 7,537 527,447 534,984
4 931000 Rents 0 151,958 151,958 0 105,971 105,971 0 45,987 45,987
4 935000 Maintenance of General Plant 666,954 3,258,213 3,925,167 571,286 2,272,180 2,843,466 95,668 986,033 1,081 ,701
TOTAL ADMIN & GEN OPERATING EXP 5,019,890 27,501,511 32,521,401 3,825,888 19,178,728 23,004,616 1,194,002 8,322,783 9,516,785
Page 3 of 4 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 1,653,858 4,802,972 6,456,830 1,506,272 3,349,449 4,855,721 147,586 1,453,523 1,601 ,109
G-AMTX Amortization Expense - General Plant - 303000 39,657 83,832 123,489 24,862 58,462 83,324 14,795 25,370 40,165
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 464,159 9,976,811 10,440,970 464,159 6,957,528 7,421,687 0 3,019,283 3,019,283
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (61,192) 0 (61,192) (61,192) 0 (61,192) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 1,599,078 0 1,599,078 1,599,078 0 1,599,078 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 754,848 0 754,848 754,848 0 754,848 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 318,056 0 318,056 318,056 0 318,056 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 47,017 236,807 283,824 34,941 167,934 202,875 12,076 68,873 80,949
99 407314 Regulatory Debit - FISERVE Amortization 158,334 0 158,334 0 0 0 158,334 0 158,334
99 407319 AFUDC Equity DFIT Deferral 17,476 0 17,476 0 0 0 17,476 0 17,476
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 266,647 0 266,647 171,550 0 171,550 95,097 0 95,097
99 407347 COVID-19 Deferred Costs (15,350) 0 (15,350) 0 0 0 (15,350) 0 (15,350)
99 407357 AMORT OF INTERVENOR FUND DEFER 28,789 0 28,789 28,789 0 28,789 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (5,913) 0 (5,913) (5,913) 0 (5,913) 0 0 0
99 407381 Voluntary RNG Revenue Offset 40,943 0 40,943 34,680 0 34,680 6,263 0 6,263
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage (9,310,083) 0 (9,310,083) (6,600,942) 0 (6,600,942) (2,709,141) 0 (2,709,141)
99 407416 Reg. Credits-CCA B&O Tax 0 0 0 0 0 0 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (87,464) 0 (87,464) 0 0 0 (87,464) 0 (87,464)
99 407443 Regulatory Deferral - Reg. Fees (594,193) 0 (594,193) (594,193) 0 (594,193) 0 0 0
99 407447 Regulatory Deferral - COVID-19 (490,850) 0 (490,850) (487,249) 0 (487,249) (3,601) 0 (3,601)
99 407452 Regulatory Deferral - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (105,944) 0 (105,944) (74,472) 0 (74,472) (31,472) 0 (31,472)
99 407493 Amortization Remand Residual (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
G-OTX Taxes Other Than FIT--A&G 656,459 1,127,753 1,784,212 478,223 786,461 1,264,684 178,236 341,292 519,528
TOTALA&G DEPR/AMRT/NON-FIT TAXES (4,693,688) 16,228,175 11 ,534,487 (2,476,523) 11,319,834 8,843,311 (2,217,165) 4,908,341 2,691 ,176
TOTAL ADMIN & GENERAL EXPENSES 326,202 43,729,686 44,055,888 1,349,365 30,498,562 31,847,927 1,023,163 13,231,124 12,207,961
TOTAL EXPENSES BEFORE FIT 327,605,505 68,552,817 396,158,322 232,344,696 47,479,357 279,824,053 95,260,809 21,073,460 116,334,269
NET OPERATING INCOME (LOSS) BEFORE FIT 48,560,688 35,764,491 12,796,197
G-FIT FEDERAL INCOME TAX 23,946,901 19,412,958 4,533,943
G-FIT DEFERRED FEDERAL INCOME TAX (28,352,560) (23,570,864) (4,781 ,696)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 52,966,347 39,922,397 13,043,950
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers - AMA 100.000% 65.227% 34.773%
G-ALL 3 Direct Distribution Operating Expense 100.000% 70.054% 29.946%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-12A
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
4 495000 Other Gas Revenue-Miscellaneous 56,333 374,106 430,439 56,333 260,890 317,223 0 113,216 113,216
4 495028 Deferred Exchange Reservation 5,625,000 0 5,625,000 3,736,219 0 3,736,219 1,888,781 0 1,888,781
4 495100 Entitlement Penalties 76,259 4,218 80,477 61,278 2,942 64,220 14,981 1,276 16,257
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral 10,294,080 0 10,294,080 8,561,306 0 8,561,306 1,732,774 0 1,732,774
4 495329 Amortization Res Decoupling Deferral (511,666) 0 (511,666) (1,293,831) 0 (1,293,831) 782,165 0 782,165
4 495338 Non-Res Decoupling Deferred Rev 2,290,138 0 2,290,138 1,781,462 0 1,781,462 508,676 0 508,676
4 495339 Amortization Non-Res Decoupling (2,125,131) 0 (2,125,131) (2,190,378) 0 (2,190,378) 65,247 0 65,247
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 15,705,013 378,324 16,083,337 10,712,389 263,832 10,976,221 4,992,624 114,492 5,107,116
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-12A
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
6 804000 Gas Purchases 109,330,379 0 109,330,379 72,774,803 0 72,774,803 36,555,576 0 36,555,576
1 804001 Pipeline Demand Costs 28,075,745 0 28,075,745 19,168,251 0 19,168,251 8,907,494 0 8,907,494
1 804002 Transport Variable Charges 366,477 0 366,477 250,051 0 250,051 116,426 0 116,426
6 804010 Gas Costs - Fixed Hedge 22,439 0 22,439 14,789 0 14,789 7,650 0 7,650
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 523,144 0 523,144 378,584 0 378,584 144,560 0 144,560
6 804018 Merchandise Processing Fee 154,038 0 154,038 102,301 0 102,301 51,737 0 51,737
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 28,338,356 0 28,338,356 18,967,902 0 18,967,902 9,370,454 0 9,370,454
6 804700 Gas Costs - Offsystem Bookout 56,976 0 56,976 38,152 0 38,152 18,824 0 18,824
6 804711 Gas Costs - Offsystem Bookout Offset (56,976) 0 (56,976) (38,152) 0 (38,152) (18,824) 0 (18,824)
6 804730 Gas Costs - Intracompany LDC Gas 5,595,818 0 5,595,818 3,709,058 0 3,709,058 1,886,760 0 1,886,760
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 68,030,289 0 68,030,289 47,921,672 0 47,921,672 20,108,617 0 20,108,617
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 7,206,943 0 7,206,943 4,735,175 0 4,735,175 2,471 ,768 0 2,471,768
TOTAL PURCHASED GAS COSTS 247,643,628 0 247,643,628 168,022,586 0 168,022,586 79,621,042 0 79,621,042
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 66.908% 33.092%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-12
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 129,739 96,980 226,719 71,545 63,257 134,802 58,194 33,723 91,917
99 908600 Public Purpose Tariff Rider Expense Offset 19,612,315 0 19,612,315 15,629,371 0 15,629,371 3,982,944 0 3,982,944
99 908610 Limited Income Tax Refund Program 25,131 0 25,131 25,131 0 25,131 0 0 0
99 908690 Schedule 91 Amortization included in Unbille 73,480 0 73,480 102,900 0 102,900 (29,420) 0 (29,420)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 19,840,665 96,980 19,937,645 15,828,947 63,257 15,892,204 4,011,718 33,723 4,045,441
ALLOCATION RATIOS:
G-ALL 2 Number of Customers - AMA 100.000% 65.227% 34.773%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.896% 2.900%
Total Weighted Cost 2.896% 2.900%
G-APL Net Rate Base 770,944,152 553,032,888 217,911,264
Interest Deduction for FIT Calculation 22,335,259 16,015,832 6,319,427
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-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:
G-OPS Operating Revenue 444,719,010 315,588,544 129,130,466
G-OPS Operating & Maintenance Expense 334,237,823 230,777,003 103,460,820
G-OPS Book Deprec/Amort and Reg Amortizations 34,917,836 25,334,919 9,582,917
G-OTX Taxes Other than FIT 27,002,663 23,712,131 3,290,532
Net Operating Income Before FIT 48,560,688 35,764,491 12,796,197
G-INT Less: Interest Expense 22,335,259 16,015,832 6,319,427
G-OTX Less: Idaho ITC Deferral & Amortization (4,719) 0 (4,719)
G-SCM Schedule M Adjustments 87,812,152 72,693,999 15,118,153
Taxable Net Operating Income 114,032,862 92,442,658 21,590,204
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 23,946,901 19,412,958 4,533,943
G-DTE Deferred FIT (20,279,122) (16,562,711) (3,716,411)
G-DTE Customer Tax Credit Amortization (8,073,438) (7,008,153) (1,065,285)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC (4,405,659) (4,157,906) (247,753)
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 26,496,465 15,692,384 42,188,849 19,188,327 10,928,696 30,117,023 7,308,138 4,763,688 12,071,826
12 997001 Contributions In Aid of Construction 0 1,514,377 1,514,377 0 1,073,936 1,073,936 0 440,441 440,441
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (469,594) (469,594) 0 (333,017) (333,017) 0 (136,577) (136,577)
99 997010 Deferred Gas Credit and Refunds 75,237,232 0 75,237,232 52,656,847 0 52,656,847 22,580,385 0 22,580,385
12 997016 Redemption Expense Amortization 0 23,673 23,673 0 16,788 16,788 0 6,885 6,885
99 997018 DSM Tariff Rider 881,914 0 881,914 (891,876) 0 (891 ,876) 1,773,790 0 1,773,790
12 997020 FAS87 Current Pension Accrual 0 (394,450) (394,450) 0 (279,728) (279,728) 0 (114,722) (114,722)
12 997027 Customer Uncollectibles 185,668 (905,777) (720,109) (37,724) (642,341) (680,065) 223,392 (263,436) (40,044)
99 997031 Decoupling Mechanism (9,947,422) 0 (9,947,422) (6,858,560) 0 (6,858,560) (3,088,862) 0 (3,088,862)
12 997032 Interest Rate Swaps 0 2,119,905 2,119,905 0 1,503,352 1,503,352 0 616,553 616,553
12 997035 Leases 0 (18,849) (18,849) 0 (13,145) (13,145) 0 (5,704) (5,704)
12 997048 AFUDC 0 (196,407) (196,407) 0 (139,284) (139,284) 0 (57,123) (57,123)
12 997049 Tax Depreciation 0 (40,745,464) (40,745,464) 0 (28,895,053) (28,895,053) 0 (11,850,411) (11,850,411)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins 74,265 0 74,265 103,685 0 103,685 (29,420) 0 (29,420)
12 997080 Book Transportation Depreciation 0 4,134,617 4,134,617 0 2,932,105 2,932,105 0 1 ,202,512 1,202,512
12 997081 Deferred Compensation 0 (28,799) (28,799) 0 (20,423) (20,423) 0 (8,376) (8,376)
4 997082 Meal Disallowances 0 200,472 200,472 0 139,803 139,803 0 60,669 60,669
12 997083 Paid Time Off 0 235,737 235,737 0 167,175 167,175 0 68,562 68,562
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
12 997101 Repairs 481 (a) 0 (3,584,178) (3,584,178) 0 (2,541,756) (2,541,756) 0 (1,042,422) (1,042,422)
99 997105 WA Nat Gas Line Extension 1,599,078 0 1,599,078 1 ,599,078 0 1,599,078 0 0 0
99 997107 MDM System 1,072,904 0 1,072,904 1 ,072,904 0 1,072,904 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (32,470) 0 (32,470) (32,470) 0 (32,470) 0 0 0
99 997109 Tax Reform Amortization (28,721) 0 (28,721) (28,721) 0 (28,721) 0 0 0
99 997110 FISERVE 158,334 79,806 238,140 0 56,595 56,595 158,334 23,211 181,545
12 997111 Capitalized Transportation 0 (30,843) (30,843) 0 (21,873) (21,873) 0 (8,970) (8,970)
12 997114 AFUDC Debt CWIP 0 38,842 38,842 0 27,545 27,545 0 11,297 11,297
12 997115 AFUDC Equity DFIR Deferral 17,476 0 17,476 0 0 0 17,476 0 17,476
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 821 ,244 821,244 0 582,393 582,393 0 238,851 238,851
12 997120 Transportation Tax Disallowance 0 34,941 34,941 0 24,779 24,779 0 10,162 10,162
12 997122 Regulatory Fees (594,193) 0 (594,193) (594,193) 0 (594,193) 0 0 0
12 997125 COVID-19 (670,491) 0 (670,491) (487,249) 0 (487,249) (183,242) 0 (183,242)
12 997126 Prepaid Expenses 0 (75,365) (75,365) 0 (53,446) (53,446) 0 (21,919) (21,919)
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (12,650,945) (12,650,945) 0 (8,971,544) (8,971,544) 0 (3,679,401) (3,679,401)
12 997129 Mixed Service Costs (IDD#5) 0 (6,100,000) (6,100,000) 0 (4,325,876) (4,325,876) 0 (1,774,124) (1,774,124)
12 997138 Intervenor Funding 27,601 0 27,601 27,601 0 27,601 0 0 0
12 997139 Pension Settlement 0 133,696 133,696 0 94,812 94,812 0 38,884 38,884
99 997140 Insurance Balancing (111,454) 0 (111,454) (79,982) 0 (79,982) (31,472) 0 (31,472)
99 997141 CCA 40,849,498 0 40,849,498 40,849,498 0 40,849,498 0 0 0
99 997143 Depreciation Rate Deferral 179,183 0 179,183 171,550 0 171 ,550 7,633 0 7,633
99 997144 Williams Pipeline Outage (9,310,083) 0 (9,310,083) (6,600,942) 0 (6,600,942) (2,709,141) 0 (2,709,141)
12 997145 Sec 174 Research Costs 0 1,968,823 1,968,823 0 1,396,211 1,396,211 0 572,612 572,612
99 997147 Energy Efficiency Program 2,458 0 2,458 2,458 0 2,458 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 126,014,306 (38,202,154) 87,812,152 99,987,295 (27,293,296) 72,693,999 26,027,011 (10,908,858) 15,118,153
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers - AMA 100.000% 65.227% 34.773%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.908% 33.092%
G-ALL 11 Book Depreciation 100.000% 71.502% 28.498%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.916% 29.084%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:51 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 975,496 691,783 283,713
99 410100 Deferred Federal Income Tax Exp (3,664,569) (2,340,657) (1,323,912)
SUBTOTAL (2,689,073) (1,648,874) (1,040,199)
12 411100 Deferred Federal Income Tax Expense - Allocated (3,168,219) (2,246,774) (921,445)
99 411100 Deferred Federal Income Tax Exp (17,262,776) (14,655,725) (2,607,051)
SUBTOTAL (20,430,995) (16,902,499) (3,528,496)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 2,840,946 1,988,662 852,284
SUBTOTAL 2,840,946 1,988,662 852,284
Total Deferred Federal Income Tax Expense (20,279,122) (16,562,711) (3,716,411)
99 411193 Customer Tax Credit Amortization (8,073,438) (7,008,153) (1,065,285)
SUBTOTAL (8,073,438) (7,008,153) (1,065,285)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.916% 29.084%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 285,074 285,074 0 193,964 193,964 0 91,110 91,110
TOTAL UNDERGROUND STORAGE TAX 0 285,074 285,074 0 193,964 193,964 0 91,110 91,110
DISTRIBUTION
99 408110 State Excise Tax 10,228,451 0 10,228,451 10,228,451 0 10,228,451 0 0 0
99 408120 Municipal Occupation & License Tax 10,902,221 0 10,902,221 9,102,677 0 9,102,677 1,799,544 0 1,799,544
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 3,807,379 0 3,807,379 2,922,328 0 2,922,328 885,051 0 885,051
99 409100 State Income Tax 45 0 45 27 0 27 18 0 18
99 411410 State Income Tax-ITC Deferred 8 0 8 0 0 0 8 0 8
99 411420 State Income Tax-ITC Amortization 4,727 0 4,727 0 0 0 4,727 0 4,727
TOTAL DISTRIBUTION TAX 24,933,377 0 24,933,377 22,253,483 0 22,253,483 2,679,894 0 2,679,894
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 656,459 1,127,753 1,784,212 478,223 786,461 1,264,684 178,236 341,292 519,528
TOTAL A&G TAX 656,459 1,127,753 1,784,212 478,223 786,461 1,264,684 178,236 341,292 519,528
TOTAL TAXES OTHER THAN FIT 25,589,836 1,412,827 27,002,663 22,731,706 980,425 23,712,131 2,858,130 432,402 3,290,532
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,267,899 3,062,010 1,022,594 884,195 1,906,789 771,517 383,704 1,155,221
4 3031 XX Misc Intangible IT Plant (3031 XX) 2,942,447 59,026,977 61,969,424 2,942,447 41,163,643 44,106,090 0 17,863,334 17,863,334
TOTAL INTANGIBLE PLANT 4,736,558 60,294,876 65,031,434 3,965,041 42,047,838 46,012,879 771 ,517 18,247,038 19,018,555
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,301,055 1,301,055 0 899,183 899,183 0 401,872 401,872
1 351XXX Structures & Improvements 0 3,094,775 3,094,775 0 2,105,685 2,105,685 0 989,090 989,090
1 352XXX Wells 0 23,715,923 23,715,923 0 16,136,314 16,136,314 0 7,579,609 7,579,609
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,610,553 15,610,553 0 10,621,420 10,621,420 0 4,989,133 4,989,133
1 355000 Measuring & Regulating Equipment 0 2,219,153 2,219,153 0 1,509,912 1,509,912 0 709,241 709,241
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,233,026 3,233,026 0 2,199,751 2,199,751 0 1,033,275 1,033,275
TOTAL UNDERGROUND STORAGE PLAT` 0 51,778,417 51,778,417 0 35,243,980 35,243,980 0 16,534,437 16,534,437
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 706,860 0 706,860 521,798 0 521,798 185,062 0 185,062
6 375000 Structures & Improvements 1,632,384 0 1,632,384 969,205 0 969,205 663,179 0 663,179
6 376000 Mains 496,034,048 2,518,938 498,552,986 339,594,859 1,685,371 341,280,230 156,439,189 833,567 157,272,756
6 378000 Measuring & Reg Station Equip-General 7,626,441 0 7,626,441 4,889,711 0 4,889,711 2,736,730 0 2,736,730
6 379000 Measuring & Reg Station Equip-City Gate 6,933,842 0 6,933,842 1,977,444 0 1,977,444 4,956,398 0 4,956,398
6 380000 Services 351,251 ,856 0 351,251,856 240,477,255 0 240,477,255 110,774,601 0 110,774,601
6 381 XXX Meters 126,284,613 0 126,284,613 90,575,648 0 90,575,648 35,708,965 0 35,708,965
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,216,770 0 4,216,770 3,147,213 0 3,147,213 1,069,557 0 1,069,557
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 994,775,409 2,518,938 997,294,347 682,217,058 1,685,371 683,902,429 312,558,351 833,567 313,391,918
GENERAL PLANT
4 389XXX Land & Land Rights 3,356,503 2,600,833 5,957,336 3,261,721 1,813,743 5,075,464 94,782 787,090 881,872
4 390XXX Structures & Improvements 29,482,624 28,400,390 57,883,014 27,711,582 19,805,580 47,517,162 1,771,042 8,594,810 10,365,852
4 391XXX Office Furniture & Equipment 897,875 14,088,469 14,986,344 895,733 9,824,876 10,720,609 2,142 4,263,593 4,265,735
4 392XXX Transportation Equipment 14,028,389 5,371,669 19,400,058 10,409,284 3,746,041 14,155,325 3,619,105 1,625,628 5,244,733
4 393000 Stores Equipment 427,789 1,077,386 1,505,175 375,778 751,337 1,127,115 52,011 326,049 378,060
4 394000 Tools, Shop & Garage Equipment 3,500,345 7,761,136 11,261,481 2,773,645 5,412,383 8,186,028 726,700 2,348,753 3,075,453
4 395XXX Laboratory Equipment 109,142 513,129 622,271 109,142 357,841 466,983 0 155,288 155,288
4 396XXX Power Operated Equipment 3,593,943 1,061,792 4,655,735 2,690,501 740,462 3,430,963 903,442 321,330 1,224,772
4 397XXX Communications Equipment 4,412,370 21,745,738 26,158,108 3,535,295 15,164,825 18,700,120 877,075 6,580,913 7,457,988
4 398000 Miscellaneous Equipment 1,388 169,832 171,220 0 118,436 118,436 1,388 51,396 52,784
TOTAL GENERAL PLANT 59,810,368 82,790,374 142,600,742 51,762,681 57,735,524 109,498,205 8,047,687 25,054,850 33,102,537
Page 1 of 2 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,059,322,335 197,382,605 1,256,704,940 737,944,780 136,712,713 874,657,493 321,377,555 60,669,892 382,047,447
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (19,782,668) (19,782,668) 0 (13,460,127) (13,460,127) 0 (6,322,541) (6,322,541)
G-ADEP Distribution Plant (304,861,534) (2,066,435) (306,927,969) (198,451,088) (1,382,610) (199,833,698) (106,410,446) (683,825) (107,094,271)
G-ADEP General Plant 19,652,267 29,190,856 48,843,123 15,768,821 20,356,827 36,125,648 3,883,446 8,834,029 12,717,475
TOTAL ACCUMULATED DEPRECIATION 324,513,801 51,039,959 375,553,760 214,219,909 35,199,564 249,419,473 110,293,892 15,840,395 126,134,287
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (505,393) (1,086,446) (1,591,839) (334,248) (757,655) (1,091,903) (171,145) (328,791) (499,936)
G-AAMT Misc IT Intangible Plant - 3031XX (2,667,670) (32,305,652) (34,973,322) (2,667,670) (22,528,992) (25,196,662) 0 (9,776,660) (9,776,660)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 3,173,063 33,392,098 36,565,161 3,001,918 23,286,647 26,288,565 171,145 10,105,451 10,276,596
TOTAL ACCUMULATED DEPR/AMORT 327,686,864 84,432,057 412,118,921 217,221,827 58,486,211 275,708,038 110,465,037 25,945,846 136,410,883
NET GAS UTILITY PLANT before DFIT 731,635,471 112,950,548 844,586,019 520,722,953 78,226,502 598,949,455 210,912,518 34,724,046 245,636,564
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,879,752) (101,879,752) 0 (72,249,045) (72,249,045) 0 (29,630,707) (29,630,707)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (13,503,747) (13,503,747) 0 (9,419,228) (9,419,228) 0 (4,084,519) (4,084,519)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,303,898) (1,303,898) 0 (909,299) (909,299) 0 (394,599) (394,599)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 848 848 0 591 591 0 257 257
12 283850 ADFIT - Gas portion of Bond Redemptions 0 259,694 259,694 0 184,165 184,165 0 75,529 75,529
TOTAL ACCUMULATED DFIT 0 116,946,243 116,946,243 0 82,761,146 82,761,146 0 34,185,097 34,185,097
NET GAS UTILITY PLANT 731,635,471 (3,995,695) 727,639,776 1520,722,953 (4,534,644) 516,188,309 210,912,518 538,949 211,451,467
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.908% 33.092%
G-ALL 12 Net Gas Plant (before ADFIT) - AMA 100.000% 70.916% 29.084%
Page 2 of 2 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 731,635,471 (3,995,695) 727,639,776 520,722,953 (4,534,644) 516,188,309 210,912,518 538,949 211,451,467
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,398,815 2,064,118 3,462,933 877,132 1,439,454 2,316,586 521,683 624,664 1,146,347
4 182318 Accumulated Amortization - AFUDC (277,201) (891,498) (1,168,699) (192,372) (621,722) (814,094) (84,829) (269,776) (354,605)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 11,530,116 11,530,116 0 7,845,091 7,845,091 0 3,685,025 3,685,025
1 164115 Gas Inventory--Clay Basin 0 59,402 59,402 0 41,425 41,425 0 17,977 17,977
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 3,154,053 0 3,154,053 3,154,053 0 3,154,053 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,485,579 0 7,485,579 7,485,579 0 7,485,579 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,234,323) 0 (2,234,323) (2,234,323) 0 (2,234,323) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (19,638,841) 0 (19,638,841) (9,064,869) 0 (9,064,869) (10,573,972) 0 (10,573,972)
99 190393 ADFIT-Customer Tax Credit 4,124,156 0 4,124,156 1,903,622 0 1,903,622 2,220,534 0 2,220,534
99 235199 Customer Deposits (2,239) 0 (2,239) (2,239) 0 (2,239) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 2,972,870 0 2,972,870 2,972,870 0 2,972,870 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (624,303) 0 (624,303) (624,303) 0 (624,303) 0 0 0
C-WKC Working Capital 28,452,608 0 28,452,608 19,965,765 0 19,965,765 8,486,843 8,486,843
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 24,811,174 18,493,202 43,304,376 24,240,915 12,603,664 36,844,579 570,259 5,889,538 6,459,797
NET RATE BASE 756,446,645 14,497,507 770,944,152 544,963,868 8,069,020 553,032,888 211,482,777 6,428,487 217,911,264
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 4,029,155 4,029,155
Steam (ED-ID) 4,442,566 4,442,566
Steam (ED-WA) 11,344,470 11,344,470
Hydro (ED-AN) 16,976,239 16,976,239
Other (ED-AN) 10,802,409 10,802,409
Total Electric Production 47,594,839 47,594,839
Electric Transmission
ED-AN 21,259,726 21,259,726
ED-ID 254,900 254,900
ED-WA 522,635 522,635
Total Electric Transmission 22,037,261 22,037,261
Electric Distribution
ED-AN 86,610 86,610
ED-ID 20,085,643 20,085,643
ED-WA 40,479,428 40,479,428
Total Electric Distribution 60,651,681 60,651,681
Gas Underground Storage
1 GD-AN 772,472 772,472 772,472 772,472 525,590 525,590 246,882 246,882
GD-OR 131,358 131,358
Total Gas Underground Storac 903,830 772,472 131,358 772,472 772,472 525,590 525,590 246,882 246,882
Gas Distribution
6 GD-AN 56,298 56,298 56,298 56,298 37,668 37,668 18,630 18,630
GD-ID 7,145,757 7,145,757 7,145,757 7,145,757 7,145,757 7,145,757
GD-WA 17,193,034 17,193,034 17,193,034 17,193,034 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 24,338,791 56,298 24,395,089 17,193,034 37,668 17,230,702 7,145,757 18,630 7,164,387
General Plant
ED-AN 2,774,796 2,774,796
ED-ID 551,009 551,009
ED-WA 1,485,284 1,485,284
7,4 CD-AA 22,111,001 15,803,175 4,355,867 1,951,959 4,355,867 4,355,867 3,037,651 3,037,651 1,318,216 1,318,216
9,4 CD-AN 837,042 655,588 181,454 181,454 181,454 126,541 126,541 54,913 54,913
9 CD-ID 462,341 362,115 100,226 100,226 100,226 100,226 100,226
9 CD-WA 1,833,319 1,435,892 397,427 397,427 397,427 397,427 397,427
8,4 GD-AA 349,868 240,793 109,075 240,793 240,793 167,922 167,922 72,871 72,871
4 GD-AN 24,858 24,858 24,858 24,858 17,335 17,335 7,523 7,523
GD-ID 47,360 47,360 47,360 47,360 47,360 47,360
GD-WA 1,108,845 1,108,845 1,108,845 1 ,108,845 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 1,653,858 4,802,972 6,456,830 1,506,272 3,349,449 4,855,721 147,586 1,453,523 1,601,109
Total Depreciation Expense 198,591,378 153,351,640 31,624,391 13,615,347 25,992,649 5,631,742 31,624,391 18,699,306 3,912,707 22,612,013 7,293,343 1,719,035 9,012,378
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.908% 33.092%
Page 1 of 1 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 918,400 918,400
Misc Intangible Plt (303000) ED-AN 263,207 263,207
Total Production/Transmission 1,181,607 1,181,607
Distribution
Franchises (302000) ED-WA 110,689 110,689
Misc Intangible Plt (303000) ED-WA 5,866 5,866
Total Distribution 116,555 116,555
General Plant - 303000
7,4 CD-AA 414,833 296,489 81,723 36,621 81,723 81,723 56,991 56,991 24,732 24,732
9,4 CD-AN 9,729 7,620 2,109 2,109 2,109 1,471 1,471 638 638
GD-ID 14,795 14,795 14,795 14,795 14,795 14,795
GD-WA 24,862 24,862 24,862 24,862 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,826 304,109 123,489 43,228 39,657 83,832 123,489 24,862 58,462 83,324 14,795 25,370 40,165
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 49,834,115 35,617,438 9,817,321 4,399,356 9,817,321 9,817,321 6,846,305 6,846,305 2,971,016 2,971,016
9,4 CD-AN 100,308 78,563 21,745 21,745 21,745 15,164 15,164 6,581 6,581
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,141,153 1,676,994 464,159 464,159 464,159 464,159 464,159 0
ED-AN 7,547,609 7,547,609
ED-ID 0 0
ED-WA 1,299,109 1,299,109
8,4 GD-AA 200,141 137,745 62,396 137,745 137,745 96,059 96,059 41,686 41,686
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 71,103 71,103
Total Miscellaneous IT Intangible Plant - 3031XX 61,193,538 46,219,713 10,440,970 4,532,855 464,159 9,976,811 10,440,970 464,159 6,957,528 7,421,687 0 3,019,283 3,019,283
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 422,431 422,431 0 0 0 0 0 0 0 0
Total Amortization Expense 63,384,957 48,244,415 10,564,459 4,576,083 503,816 10,060,643 10,564,459 489,021 7,015,990 7,505,011 14,795 3,044,653 3,059,448
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (80,815,560) (80,815,560)
Steam (ED-ID) (98,972,118) (98,972,118)
Steam (ED-WA) (194,391,083) (194,391,083)
Hydro (ED-AN) (200,262,758) (200,262,758)
Other (ED-AN) (177,489,780) (177,489,780)
Total Electric Production (751,931,299) (751,931,299)
Electric Transmission
ED-AN (254,681,601) (254,681,601)
ED-ID (10,801,336) (10,801,336)
ED-WA (17,111,328) (17,111,328)
Total Electric Transmission (282,594,265) (282,594,265)
Electric Distribution
ED-AN (557,287) (557,287)
ED-ID (291,273,898) (291,273,898)
ED-WA (483,893,985) (483,893,985)
Total Electric Distribution (775,725,170) (775,725,170)
Gas Underground Storage
1 GD-AN (19,782,668) (19,782,668) (19,782,668) (19,782,668) (13,460,127) (13,460,127) (6,322,541) (6,322,541)
GD-OR (1,740,605) (1,740,605)
Total Gas Underground Storac (21,523,273) (19,782,668) (1,740,605) (19,782,668) (19,782,668) (13,460,127) (13,460,127) (6,322,541) (6,322,541)
Gas Distribution
6 GD-AN (2,066,435) (2,066,435) (2,066,435) (2,066,435) (1 ,382,610) (1,382,610) (683,825) (683,825)
GD-ID (106,410,446) (106,410,446) (106,410,446) (106,410,446) (106,410,446) (106,410,446)
GD-WA (198,451,088) (198,451,088) (198,451,088) (198,451,088) (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) (304,861,534) (2,066,435) (306,927,969) (198,451,088) (1,382,610) (199,833,698) (106,410,446) (683,825) (107,094,271)
General Plant
ED-AN (36,940,059) (36,940,059)
ED-ID (13,561,707) (13,561,707)
ED-WA (27,210,378) (27,210,378)
7,4 CD-AA (108,227,042) (77,352,031) (21,320,728) (9,554,283) (21,320,728) (21,320,728) (14,868,436) (14,868,436) (6,452,292) (6,452,292)
9,4 CD-AN (9,034,034) (7,075,636) (1,958,398) (1 ,958,398) (1 ,958,398) (1 ,365,728) (1,365,728) (592,670) (592,670)
9 CD-ID (6,604,615) (5,172,867) (1,431,748) (1,431,748) (1 ,431,748) (1,431 ,748) (1,431,748)
9 CD-WA (10,773,213) (8,437,796) (2,335,417) (2,335,417) (2,335,417) (2,335,417) (2,335,417)
8,4 GD-AA (2,736,213) (1,883,171) (853,042) (1 ,883,171) (1 ,883,171) (1 ,313,267) (1,313,267) (569,904) (569,904)
4 GD-AN (4,028,559) (4,028,559) (4,028,559) (4,028,559) (2,809,396) (2,809,396) (1,219,163) (1,219,163)
GD-ID (2,451,698) (2,451,698) (2,451,698) (2,451,698) (2,451 ,698) (2,451,698)
GD-WA (13,433,404) (13,433,404) (13,433,404) (13,433,404) (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) (19,652,267) (29,190,856) (48,843,123) (15,768,821) (20,356,827) (36,125,648) (3,883,446) (8,834,029) (12,717,475)
Total Accumulated Depreciatii (2,526,911,610) (1,986,001,208) (375,553,760) (165,356,642) (324,513,801) (51,039,959) (375,553,760) (214,219,909) (35,199,564) (249,419,473) (110,293,892) (15,840,395) (126,134,287)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.908% 33.092%
Page 1 of 1 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-12A
For Twelve Months Ended March 31, 2024
Average of Monthly Averages Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,340,554) (16,340,554)
Misc Intangible Plt (303000 ED-AN 3,016,168 3,016,168
Total Production/Transmission (19,356,722) (19,356,722)
Distribution
Franchises (302000) ED-WA (475,859) (475,859)
Misc Intangible Plt (303000 ED-WA (70,537) (70,537)
Total Distribution (546,396) (546,396)
General Plant - 303000
7,4 CD-AA (5,346,914) (3,821,546) (1,053,342) (472,026) (1,053,342) (1,053,342) (734,569) (734,569) (318,773) (318,773)
9,4 CD-AN (152,710) (119,606) (33,104) (33,104) (33,104) (23,086) (23,086) (10,018) (10,018)
GD-ID (171,145) (171,145) (171,145) (171,145) (171,145) (171,145)
GD-WA (334,248) (334,248) (334,248) (334,248) (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) (505,393) (1,086,446) (1,591,839) (334,248) (757,655) (1,091,903) (171,145) (328,791) (499,936)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (162,378,217) (116,054,960) (31,988,508) (14,334,749) (31,988,508) (31,988,508) (22,307,825) (22,307,825) (9,680,683) (9,680,683)
9,4 CD-AN (438,071) (343,106) (94,965) (94,965) (94,965) (66,226) (66,226) (28,739) (28,739)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (12,305,885) (9,638,215) (2,667,670) (2,667,670) (2,667,670) (2,667,670) (2,667,670) 0 0
ED-AN (14,947,710) (14,947,710)
ED-ID 0 0
ED-WA (3,004,594) (3,004,594)
8,4 GD-AA (290,659) (200,043) (90,616) (222,179) (222,179) (154,941) (154,941) (67,238) (67,238)
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 65,401 65,401
Total Miscellaneous IT Intangible Plant - 3031X (193,430,537) (143,988,585) (34,951,186) (14,490,766) (2,667,670) (32,305,652) (34,973,322) (2,667,670) (22,528,992) (25,196,662) 0 (9,776,660) (9,776,660)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,476,518) (1,476,518) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (220,949,146) (169,309,373) (36,543,025) (15,096,748) (3,173,063) (33,392,098) (36,565,161) (3,001,918) (23,286,647) (26,288,565) (171,145) (10,105,451) (10,276,596)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended March 31, 2024 Gas-North 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 G D-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 ] of 3 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended March 31, 2024 Gas-North 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 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12A
For Twelve Months Ended March 31, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended March 31, 2024 Gas-North 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 1 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
8 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
8 CD-WA/ ID / AN 0 1 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 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12A
For Twelve Months Ended March 31, 2024 Gas-North 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
8 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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12A
For Twelve Months Ended March 31, 2024 Gas-North 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 (829,329) (649,547) (179,782) 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 (75,078,140) (53,716,657) (14,806,798) (6,554,685)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12A
For Twelve Months Ended March 31, 2024 Gas-North 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 19,965,765 8,486,843 j 6,455,060
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 5:52 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS RATE OF RETURN G-ROR-12E
For Twelve Months Ended March 31, 2024
-Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
G-OPS Gas Net Operating Income (Loss) 53,052,712 39,976,437 13,076,275
Adjustments
Adjusted Gas Net Operating Income (Loss) 53,052,712 39,976,437 13,076,275
G-APL Gas Net Adjusted Rate Base 785,138,635 562,549,964 222,588,671
RATE OF RETURN 6.757% 7.106% 5.875%
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 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Basis Ref Description Based on Data from: System Washington Idaho
1 Input System Contract Demand 01-01-2020 thru 12-31-2022 100.000% 68.040% 31.960%
Input Number of Customers 3-01-2024 thru 03-31-2024 273,360 177,972 95,388
2 Percent 100.000% 65.105% 34.895%
G-OPS Direct Distribution Operating Expense 04-01-2023 thru 03-31-2024 14,596,649 10,225,485 4,371,164
3 Percent 100.000% 70.054% 29.946%
Input Jurisdictional 4-Factor Ratio 01-01-2023 thru 12-31-2023
Direct O & M Accounts 798 - 894 6,709,236 4,457,801 2,251,435
Direct O & M Accounts 901 - 935 2,863,638 2,276,273 587,365
Total 9,572,874 6,734,074 2,838,800
Percentage 100.000% 70.345% 29.655%
Direct Labor
Amount: Accounts 798 - 894 7,740,423 5,691,694 2,048,729
Amount: Accounts 901 - 935 3,085,161 2,173,678 911,483
Total 10,825,584 7,865,372 2,960,212
Percentage 100.000% 72.655% 27.345%
Total Number of Customers 273,638 178,275 95,363
Percentage 100.000% 65.150% 34.850%
Total Direct Plant 739,752,207 523,733,815 216,018,392
Percentage 100.000% 70.799% 29.201%
Total Four Factor Allocators 400.000% 278.949% 121.051%
4 Percent 100.000% 69.737% 30.263%
Input Actual Therms Purchased 04-01-2023 thru 03-31-2024 288,599,633 193,095,188 95,504,445
6 Percent 100.000% 66.908% 33.092%
Page 1 of 4 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
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 XXXXXX
Adjustments 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 XXXXXX
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% 35.312%
7 Average (CD AA) 100.000% 71.472% 19.700% 8.828%
Page 2 of 4 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Input Gas North/Oregon 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 XXXXXX
Total 18,939,347 0 13,103,253 5,836,094
Percentage 100.000% 0.000% 69.185% 30.815%
Direct Labor Accts 580 - 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 XXXXXX
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 4 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION PERCENTAGES G-ALL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Input Elec/Gas North 4-Factor 01-01-2023 thru 12-31-2023 Total Electric Gas North Oregon Gas
Direct O & M Accts 580 - 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 580 - 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%
Total Electric Gas North Oregon Gas
JP Gas North/Oregon JP Factor % 01-01-2023 thru 12-31-2023 100.000% 0.000% 90.350% 9.650%
System Washington Idaho
Actual Annual Throughput 01-01-2023 thru 12-31-2023 284,332,340 190,876,625 93,455,715
10 Percent 100.000% 67.132% 32.868%
Book Depreciation 04-01-2023 thru 03-31-2024 31,624,392 22,612,013 9,012,379
11 Percent 100.000% 71.502% 28.498%
Net Gas Plant (before ADFIT) 3-01-2024 thru 03-31-2024 861,944,862 610,626,550 251,318,312
12 Percent 100.000% 70.843% 29.157%
G-PLT Net Gas General Plant 3-01-2024 thru 03-31-2024 96,391,448 75,279,084 21,112,364
13 Percent 100.000% 78.097% 21.903%
Net Allocated Schedule M's 04-01-2023 thru 03-31-2024 -38,202,153 -27,253,819 -10,948,334
14 Percent 100.000% 71.341% 28.659%
99 Input Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
REVENUES
SALES OF GAS:
99 480000 Residential 241,870,380 0 241,870,380 171,585,196 0 171,585,196 70,285,184 0 70,285,184
99 4812XX Commercial - Firm & Interruptible 121,576,184 0 121,576,184 88,182,377 0 88,182,377 33,393,807 0 33,393,807
99 4813XX Industrial-Firm 4,026,551 0 4,026,551 2,537,816 0 2,537,816 1,488,735 0 1,488,735
99 481400 Interruptible 0 0 0 0 0 0 0 0 0
99 484000 Interdepartmental Revenue 431,906 0 431,906 388,469 0 388,469 43,437 0 43,437
99 499XXX Unbilled Revenue 701,519 0 701,519 84,779 0 84,779 616,740 0 616,740
TOTAL SALES TO ULTIMATE CUSTOMERS 367,203,502 0 367,203,502 262,609,079 0 262,609,079 104,594,423 0 104,594,423
OTHER OPERATING REVENUES:
99 483XXX Sales for Resale 55,651,578 0 55,651,578 36,921,719 0 36,921,719 18,729,859 0 18,729,859
4 488000 Miscellaneous Service Revenues 10,654 0 10,654 3,540 0 3,540 7,114 0 7,114
99 4893XX Transportation Revenues 5,768,937 0 5,768,937 5,076,984 0 5,076,984 691,953 0 691,953
99 493000 Rent from Gas Property 1,000 0 1,000 1,000 0 1,000 0 0 0
99 495010 CCA Allowance Revenue 40,983,862 0 40,983,862 40,983,862 0 40,983,862 0 0 0
99 407310 CCA Allowance Revenue Deferral (40,983,862) 0 (40,983,862) (40,983,862) 0 (40,983,862) 0 0 0
4 495XXX Other Gas Revenues 15,705,015 378,324 16,083,339 10,712,390 263,832 10,976,222 4,992,625 114,492 5,107,117
99 496100 Provision for Rate Refund 0 0 0 0 0 0 0 0 0
99 496110 Provision for Rate Refund-Tax Reform 0 0 0 0 0 0 0 0 0
TOTAL OTHER OPERATING REVENUES 77,137,184 378,324 77,515,508 52,715,633 263,832 52,979,465 24,421 ,551 114,492 24,536,043
TOTAL GAS REVENUES 444,340,686 378,324 444,719,010 315,324,712 263,832 315,588,544 129,015,974 114,492 129,130,466
PRODUCTION EXPENSES:
G-804 804/805 City Gate Purchases 247,643,628 0 247,643,628 168,022,586 0 168,022,586 79,621,042 0 79,621 ,042
99 808XXX Net Natural Gas Storage Transactions (5,838,473) 0 (5,838,473) (3,752,942) 0 (3,752,942) (2,085,531) 0 (2,085,531)
99 811000 Gas Used for Products Extraction (425,237) 0 (425,237) (283,302) 0 (283,302) (141,935) 0 (141,935)
10 813000 Other Gas Expenses 85,484 987,003 1,072,487 85,484 662,595 748,079 0 324,408 324,408
99 813010 Gas Technology Institute (GTI) Expenses 119,430 0 119,430 82,270 0 82,270 37,160 0 37,160
99 813100 CCA Emission Expense 40,895,568 0 40,895,568 40,895,568 0 40,895,568 0 0 0
99 407417 Regulatory Credits-CCA 40,986,705 0 40,986,705 40,986,705 0 40,986,705 0 0 0
TOTAL PRODUCTION EXPENSES 241,493,695 987,003 242,480,698 164,062,959 662,595 164,725,554 77,430,736 324,408 77,755,144
UNDERGROUND STORAGE EXPENSES:
1 814000 Supervision & Engineering 0 0 0 0 0 0 0 0 0
1 824000 Other Expenses 0 946,859 946,859 0 644,243 644,243 0 302,616 302,616
1 837000 Other Equipment 0 2,060,606 2,060,606 0 1 ,402,036 1,402,036 0 658,570 658,570
TOTAL UNDERGROUND STORAGE OPER EXP 0 3,007,465 3,007,465 0 2,046,279 2,046,279 0 961,186 961,186
G-DEPX Depreciation Expense-Underground Storage 0 772,472 772,472 0 525,590 525,590 0 246,882 246,882
G-AMTX Amortization Expense-Underground Storage 0 0 0 0 0 0 0 0 0
G-OTX Taxes Other Than FIT 0 285,074 285,074 0 193,964 193,964 0 91,110 91,110
TOTAL UG STORAGE DEPR/AMRT/NON-FIT TA; 0 1,057,546 1,057,546 0 719,554 719,554 0 337,992 337,992
TOTAL UNDERGROUND STORAGE EXPENSES 0 4,065,011 4,065,011 0 2,765,833 2,765,833 0 1,299,178 1,299,178
Page 1 of 4 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 870000 Supervision & Engineering 419,739 1,991,304 2,411,043 349,683 1,394,988 1,744,671 70,056 596,316 666,372
3 871000 Distribution Load Dispatching 0 0 0 0 0 0 0 0 0
3 874000 Mains & Services Expenses 5,009,492 3,049,220 8,058,712 3,350,682 2,136,101 5,486,783 1,658,810 913,119 2,571 ,929
3 875000 Measuring & Reg Sta Exp-General 151,863 0 151,863 116,634 0 116,634 35,229 0 35,229
3 876000 Measuring & Reg Sta Exp-Industrial 17,674 0 17,674 3,895 0 3,895 13,779 0 13,779
3 877000 Measuring & Reg Sta Exp-City Gate 86,791 0 86,791 60,460 0 60,460 26,331 0 26,331
3 878000 Meter & House Regulator Expenses 441,300 0 441,300 255,123 0 255,123 186,177 0 186,177
3 879000 Customer Installation Expenses 2,365,839 5,200,805 7,566,644 1,536,318 3,643,372 5,179,690 829,521 1,557,433 2,386,954
3 880000 Other Expenses 1,927,161 2,405,634 4,332,795 1,508,159 1,685,243 3,193,402 419,002 720,391 1,139,393
3 881000 Rents 0 (1 ,046) (1,046) 0 (733) (733) 0 (313) (313)
MAINTENANCE
3 885000 Supervision & Engineering 138,673 46 138,719 62,818 32 62,850 75,855 14 75,869
3 887000 Mains 1,221,703 0 1,221,703 976,411 0 976,411 245,292 0 245,292
3 889000 Measuring & Reg Sta Exp-General 235,296 24,007 259,303 163,420 16,818 180,238 71,876 7,189 79,065
3 890000 Measuring & Reg Sta Exp-Industrial 23,136 2,041 25,177 18,152 1,430 19,582 4,984 611 5,595
3 891000 Measuring & Reg Sta Exp-City Gate 153,181 2,662 155,843 76,345 1,865 78,210 76,836 797 77,633
3 892000 Services 1,341,738 0 1,341,738 1,031,121 0 1,031,121 310,617 0 310,617
3 893000 Meters & House Regulators 1,061,619 656,356 1,717,975 714,820 459,804 1,174,624 346,799 196,552 543,351
3 894000 Other Equipment 1,444 244,991 246,435 1,444 171,626 173,070 0 73,365 73,365
TOTAL DISTRIBUTION OPERATING EXP 14,596,649 13,576,020 28,172,669 10,225,485 9,510,546 19,736,031 4,371,164 4,065,474 8,436,638
G-DEPX Depreciation Expense-Distribution 24,338,791 56,298 24,395,089 17,193,034 37,668 17,230,702 7,145,757 18,630 7,164,387
G-OTX Taxes Other Than FIT 24,933,377 0 24,933,377 22,253,483 0 22,253,483 2,679,894 0 2,679,894
TOTAL DISTR DEPR/AMRT/NON-FIT TAXES 49,272,168 56,298 49,328,466 39,446,517 37,668 39,484,185 9,825,651 18,630 9,844,281
TOTAL DISTRIBUTION EXPENSES 63,868,817 13,632,318 77,501,135 49,672,002 9,548,214 59,220,216 14,196,815 4,084,104 18,280,919
Page 2 of 4 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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 86,388 86,388 0 56,243 56,243 0 30,145 30,145
2 902000 Meter Reading Expenses 349,749 78,092 427,841 243,610 50,842 294,452 106,139 27,250 133,389
2 903XXX Customer Records & Collection Expenses 572,881 5,010,136 5,583,017 334,571 3,261,849 3,596,420 238,310 1,748,287 1,986,597
2 904000 Uncollectible Accounts 1,104,118 56,092 1,160,210 817,149 36,519 853,668 286,969 19,573 306,542
2 905000 Misc Customer Accounts 0 228,961 228,961 0 149,065 149,065 0 79,896 79,896
TOTAL CUSTOMER ACCOUNTS EXPENSES 2,026,748 5,459,669 7,486,417 1,395,330 3,554,518 4,949,848 631,418 1,905,151 2,536,569
CUSTOMER SERVICE & INFO EXPENSES:
G-908 908XXX Customer Assistance Expenses 19,840,665 96,980 19,937,645 15,828,947 63,139 15,892,086 4,011 ,718 33,841 4,045,559
2 909000 Advertising 49,378 511,552 560,930 36,093 333,046 369,139 13,285 178,506 191,791
2 910000 Misc Customer Service & Info Exp 0 70,597 70,597 0 45,962 45,962 0 24,635 24,635
TOTAL CUSTOMER SERVICE & INFO EXP 19,890,043 679,129 20,569,172 15,865,040 442,147 16,307,187 4,025,003 236,982 4,261 ,985
SALES EXPENSES:
2 912000 Demonstrating & Selling Expenses 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0
ADMINISTRATIVE & GENERAL EXPENSES:
4 920000 Salaries 494,986 8,497,014 8,992,000 237,323 5,925,563 6,162,886 257,663 2,571,451 2,829,114
4 921000 Office Supplies & Expenses 134 1,102,571 1,102,705 134 768,900 769,034 0 333,671 333,671
4 922000 Admin. Expenses Transferred - Credit 0 (19,424) (19,424) 0 (13,546) (13,546) 0 (5,878) (5,878)
4 923000 Outside Services Employed 572,168 3,766,846 4,339,014 485,230 2,626,885 3,112,115 86,938 1,139,961 1,226,899
4 924000 Property Insurance Premium 0 683,547 683,547 0 476,685 476,685 0 206,862 206,862
4 925XXX Injuries and Damages 20,273 2,001,608 2,021,881 15,738 1 ,395,861 1,411,599 4,535 605,747 610,282
4 926XXX Employee Pensions and Benefits 1,944,114 6,081,856 8,025,970 1,435,345 4,241,304 5,676,649 508,769 1,840,552 2,349,321
4 928000 Regulatory Commission Expenses 1,289,555 234,444 1,523,999 1,056,663 163,494 1,220,157 232,892 70,950 303,842
4 930000 Miscellaneous General Expenses 31,706 1,742,878 1,774,584 24,169 1 ,215,431 1,239,600 7,537 527,447 534,984
4 931000 Rents 0 151,958 151,958 0 105,971 105,971 0 45,987 45,987
4 935000 Maintenance of General Plant 666,954 3,258,213 3,925,167 571,286 2,272,180 2,843,466 95,668 986,033 1,081 ,701
TOTAL ADMIN & GEN OPERATING EXP 5,019,890 27,501,511 32,521,401 3,825,888 19,178,728 23,004,616 1,194,002 8,322,783 9,516,785
Page 3 of 4 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS OPERATING STATEMENT G-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
G-DEPX Depreciation Expense-General Plant 1,653,858 4,802,972 6,456,830 1,506,272 3,349,449 4,855,721 147,586 1,453,523 1,601 ,109
G-AMTX Amortization Expense - General Plant - 303000 39,657 83,832 123,489 24,862 58,462 83,324 14,795 25,370 40,165
G-AMTX Amortization Expense - Misc IT Intangible Plant - 3 464,159 9,976,811 10,440,970 464,159 6,957,528 7,421,687 0 3,019,283 3,019,283
G-AMTX Amortization Expense-General Plant - 390200, 39E 0 0 0 0 0 0 0 0 0
99 407230 Tax Reform Amortization (61,192) 0 (61,192) (61,192) 0 (61,192) 0 0 0
99 407302 Amortization WA Excess Natural Gas Line Extensii 1,599,078 0 1,599,078 1,599,078 0 1,599,078 0 0 0
99 407305 Natural Gas Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
99 407306 Regulatory Debit - AMI Amortization 754,848 0 754,848 754,848 0 754,848 0 0 0
99 407307 Regulatory Debit - Existing Meters Deferral Amortid- 318,056 0 318,056 318,056 0 318,056 0 0 0
99 407311 Regulatory Debit - AFUDC Amortization 47,017 236,807 283,824 34,941 167,761 202,702 12,076 69,046 81,122
99 407314 Regulatory Debit - FISERVE Amortization 158,334 0 158,334 0 0 0 158,334 0 158,334
99 407319 AFUDC Equity DFIT Deferral 17,476 0 17,476 0 0 0 17,476 0 17,476
99 407332 Existing Meters/ERTs Excess Depreciation Deferr� 0 0 0 0 0 0 0 0 0
99 407337 Regulatory Debit - Depreciation Deferral 266,647 0 266,647 171,550 0 171,550 95,097 0 95,097
99 407347 COVID-19 Deferred Costs (15,350) 0 (15,350) 0 0 0 (15,350) 0 (15,350)
99 407357 AMORT OF INTERVENOR FUND DEFER 28,789 0 28,789 28,789 0 28,789 0 0 0
99 407359 Insurance Balance Acct O&M - Amort (5,913) 0 (5,913) (5,913) 0 (5,913) 0 0 0
99 407381 Voluntary RNG Revenue Offset 40,943 0 40,943 34,680 0 34,680 6,263 0 6,263
99 407407 Reg. Credits-Amortization Depreciation Benefit 0 0 0 0 0 0 0 0 0
99 407413 Reg Credits - Williams Outage (9,310,083) 0 (9,310,083) (6,600,942) 0 (6,600,942) (2,709,141) 0 (2,709,141)
99 407416 Reg. Credits-CCA B&O Tax 0 0 0 0 0 0 0 0 0
99 407419 Amortization AFUDC Equity Tax Credit 0 0 0 0 0 0 0 0 0
99 407436 Regulatory Deferral - AMI 0 0 0 0 0 0 0 0 0
99 407437 Depreciation Deferral (87,464) 0 (87,464) 0 0 0 (87,464) 0 (87,464)
99 407443 Regulatory Deferral - Reg. Fees (594,193) 0 (594,193) (594,193) 0 (594,193) 0 0 0
99 407447 Regulatory Deferral - COVID-19 (490,850) 0 (490,850) (487,249) 0 (487,249) (3,601) 0 (3,601)
99 407452 Regulatory Deferral - Intervenor Funding 0 0 0 0 0 0 0 0 0
99 407454 Regulatory Deferral - Pension Settlement Deferral 0 0 0 0 0 0 0 0 0
99 407459 Insurance Balancing (105,944) 0 (105,944) (74,472) 0 (74,472) (31,472) 0 (31,472)
99 407493 Amortization Remand Residual (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
G-OTX Taxes Other Than FIT--A&G 656,459 1,127,753 1,784,212 478,223 786,461 1,264,684 178,236 341,292 519,528
TOTALA&G DEPR/AMRT/NON-FIT TAXES (4,693,688) 16,228,175 11 ,534,487 (2,476,523) 11,319,661 8,843,138 (2,217,165) 4,908,514 2,691 ,349
TOTAL ADMIN & GENERAL EXPENSES 326,202 43,729,686 44,055,888 1,349,365 30,498,389 31,847,754 1,023,163 13,231,297 12,208,134
TOTAL EXPENSES BEFORE FIT 327,605,505 68,552,816 396,158,321 232,344,696 47,471,696 279,816,392 95,260,809 21,081,120 116,341,929
NET OPERATING INCOME (LOSS) BEFORE FIT 48,560,689 35,772,152 12,788,537
G-FIT FEDERAL INCOME TAX 23,860,538 19,364,979 4,495,559
G-FIT DEFERRED FEDERAL INCOME TAX (28,352,561) (23,569,264) (4,783,297)
G-FIT AMORTIZED INVESTMENT TAX CREDIT 0 0 0
GAS NET OPERATING INCOME (LOSS) 53,052,712 39,976,437 13,076,275
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.105% 34.895%
G-ALL 3 Direct Distribution Operating Expense 100.000% 70.054% 29.946%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 10 Actual Annual Throughput 100.000% 67.132% 32.868%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 4 of 4 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS ALLOCATION OF OTHER REVENUE G-495-12E
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
4 495000 Other Gas Revenue-Miscellaneous 56,333 374,106 430,439 56,333 260,890 317,223 0 113,216 113,216
4 495028 Deferred Exchange Reservation 5,625,000 0 5,625,000 3,736,219 0 3,736,219 1,888,781 0 1,888,781
4 495100 Entitlement Penalties 76,259 4,218 80,477 61,278 2,942 64,220 14,981 1,276 16,257
4 495280 Other Gas Rev-Decoupling Mechanism 0 0 0 0 0 0 0 0 0
99 495311 Contra Decoupling Deferral 0 0 0 0 0 0 0 0 0
4 495328 Residential Decoupling Deferral 10,294,080 0 10,294,080 8,561,306 0 8,561,306 1,732,774 0 1,732,774
4 495329 Amortization Res Decoupling Deferral (511,666) 0 (511,666) (1,293,831) 0 (1,293,831) 782,165 0 782,165
4 495338 Non-Res Decoupling Deferred Rev 2,290,138 0 2,290,138 1,781,462 0 1,781,462 508,676 0 508,676
4 495339 Amortization Non-Res Decoupling (2,125,131) 0 (2,125,131) (2,190,378) 0 (2,190,378) 65,247 0 65,247
4 495600 Other Gas Revenue-DSM Lost Margin 0 0 0 0 0 0 0 0 0
4 495680 Other Gas Revenue-Margin Reduction 0 0 0 0 0 0 0 0 0
4 495711 Other Gas Revenue-Glendale System 0 0 0 0 0 0 0 0 0
4 495780 Other Gas Revenue-PPP Recovery 0 0 0 0 0 0 0 0 0
4 495900 Gas Customers-Other Gas Revenues 0 0 0 0 0 0 0 0 0
TOTAL OTHER GAS REVENUES 15,705,013 378,324 16,083,337 10,712,389 263,832 10,976,221 4,992,624 114,492 5,107,116
ALLOCATION RATIOS:
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF PURCHASED GAS COSTS G-804-12E
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
6 804000 Gas Purchases 109,330,379 0 109,330,379 72,774,803 0 72,774,803 36,555,576 0 36,555,576
1 804001 Pipeline Demand Costs 28,075,745 0 28,075,745 19,168,251 0 19,168,251 8,907,494 0 8,907,494
1 804002 Transport Variable Charges 366,477 0 366,477 250,051 0 250,051 116,426 0 116,426
6 804010 Gas Costs - Fixed Hedge 22,439 0 22,439 14,789 0 14,789 7,650 0 7,650
6 804014 GTI Contributions 0 0 0 0 0 0 0 0 0
6 804017 Transaction Fees 523,144 0 523,144 378,584 0 378,584 144,560 0 144,560
6 804018 Merchandise Processing Fee 154,038 0 154,038 102,301 0 102,301 51,737 0 51,737
6 804140 Gas Research Contributions 0 0 0 0 0 0 0 0 0
6 804170 Gas Transaction Fees 0 0 0 0 0 0 0 0 0
6 804600 Gas Purchases - Financial 28,338,356 0 28,338,356 18,967,902 0 18,967,902 9,370,454 0 9,370,454
6 804700 Gas Costs - Offsystem Bookout 56,976 0 56,976 38,152 0 38,152 18,824 0 18,824
6 804711 Gas Costs - Offsystem Bookout Offset (56,976) 0 (56,976) (38,152) 0 (38,152) (18,824) 0 (18,824)
6 804730 Gas Costs - Intracompany LDC Gas 5,595,818 0 5,595,818 3,709,058 0 3,709,058 1,886,760 0 1,886,760
6 804999 Off System Gas Purchases 0 0 0 0 0 0 0 0 0
99 805110 Gas Exp - Rate Amortizations 68,030,289 0 68,030,289 47,921,672 0 47,921,672 20,108,617 0 20,108,617
99 805111 Amortize ID Holdback 0 0 0 0 0 0 0 0 0
99 805120 Gas Expense - Rate Deferrals 7,206,943 0 7,206,943 4,735,175 0 4,735,175 2,471 ,768 0 2,471,768
TOTAL PURCHASED GAS COSTS 247,643,628 0 247,643,628 168,022,586 0 168,022,586 79,621,042 0 79,621,042
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 6 Actual Therms Purchased 100.000% 66.908% 33.092%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ALLOCATION OF ACCOUNT 908 G-908-12
For Twelve Months Ended March 31, 2024
,Ending Balance Basis ************** SYSTEM ************** *********** WASHINGTON *********** *************** IDAHO ***************
Ref/Basi:Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
2 908000 Customer Assistance Expense 129,739 96,980 226,719 71,545 63,139 134,684 58,194 33,841 92,035
99 908600 Public Purpose Tariff Rider Expense Offset 19,612,315 0 19,612,315 15,629,371 0 15,629,371 3,982,944 0 3,982,944
99 908610 Limited Income Tax Refund Program 25,131 0 25,131 25,131 0 25,131 0 0 0
99 908690 Schedule 91 Amortization included in Unbille 73,480 0 73,480 102,900 0 102,900 (29,420) 0 (29,420)
99 908990 DSM Amortization 0 0 0 0 0 0 0 0 0
Total Account 908 19,840,665 96,980 19,937,645 15,828,947 63,139 15,892,086 4,011,718 33,841 4,045,559
ALLOCATION RATIOS:
G-ALL 2 Number of Customers 100.000% 65.105% 34.895%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
INTEREST DEDUCTION R FIT--GAS NORTH G-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 Cost of Debt 2.896% 2.900%
Total Weighted Cost 2.896% 2.900%
G-APL Net Rate Base 785,138,635 562,549,964 222,588,671
Interest Deduction for FIT Calculation 22,746,518 16,291,447 6,455,071
1 AMA Actual Debt Ratio
2 AMA Actual Debt Cost
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
FEDERAL INCOME TAXES--GAS G-FIT-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Ref/Basis Description System Washington Idaho
Calculation of Taxable Operating Income:
G-OPS Operating Revenue 444,719,010 315,588,544 129,130,466
G-OPS Operating & Maintenance Expense 334,237,822 230,769,515 103,468,307
G-OPS Book Deprec/Amort and Reg Amortizations 34,917,836 25,334,746 9,583,090
G-OTX Taxes Other than FIT 27,002,663 23,712,131 3,290,532
Net Operating Income Before FIT 48,560,689 35,772,152 12,788,537
G-INT Less: Interest Expense 22,746,518 16,291,447 6,455,071
G-OTX Less: Idaho ITC Deferral & Amortization (4,719) 0 (4,719)
G-SCM Schedule M Adjustments 87,812,158 72,733,479 15,078,679
Taxable Net Operating Income 113,621,610 92,214,184 21,407,426
Tax Rate 21.00% 21.00% 21.00%
Federal Income Tax 23,860,538 19,364,979 4,495,559
G-DTE Deferred FIT (20,279,123) (16,561,111) (3,718,012)
G-DTE Customer Tax Credit Amortization (8,073,438) (7,008,153) (1,065,285)
99 411400 Amortized Investment Tax Credit 0 0 0
Total FIT/Deferred FIT & ITC (4,492,023) (4,204,285) (287,738)
ALLOCATION RATIOS:
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS SCHEDULE M ADJUSTMENTS G-SCM-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
997000 Book Depreciation & Amortization 26,496,465 15,692,384 42,188,849 19,188,327 10,928,696 30,117,023 7,308,138 4,763,688 12,071,826
12 997001 Contributions In Aid of Construction 0 1,514,377 1,514,377 0 1,072,830 1,072,830 0 441,547 441,547
12 997002 Injuries and Damages 0 0 0 0 0 0 0 0 0
12 997005 FAS106 Current Retiree Medical Accrual 0 (469,593) (469,593) 0 (332,674) (332,674) 0 (136,919) (136,919)
99 997010 Deferred Gas Credit and Refunds 75,237,232 0 75,237,232 52,656,847 0 52,656,847 22,580,385 0 22,580,385
12 997016 Redemption Expense Amortization 0 23,673 23,673 0 16,771 16,771 0 6,902 6,902
99 997018 DSM Tariff Rider 881,914 0 881,914 (891,876) 0 (891 ,876) 1,773,790 0 1,773,790
12 997020 FAS87 Current Pension Accrual 0 (394,450) (394,450) 0 (279,440) (279,440) 0 (115,010) (115,010)
12 997027 Customer Uncollectibles 185,668 (905,776) (720,108) (37,724) (641,679) (679,403) 223,392 (264,097) (40,705)
99 997031 Decoupling Mechanism (9,947,422) 0 (9,947,422) (6,858,560) 0 (6,858,560) (3,088,862) 0 (3,088,862)
12 997032 Interest Rate Swaps 0 2,119,906 2,119,906 0 1,501,805 1,501,805 0 618,101 618,101
12 997035 Leases 0 (18,849) (18,849) 0 (13,145) (13,145) 0 (5,704) (5,704)
12 997048 AFUDC 0 (196,406) (196,406) 0 (139,140) (139,140) 0 (57,266) (57,266)
12 997049 Tax Depreciation 0 (40,745,464) (40,745,464) 0 (28,865,309) (28,865,309) 0 (11,880,155) (11,880,155)
12 997055 Deferred Gas Exchange 0 0 0 0 0 0 0 0 0
99 997065 Amortization of Unbilled Revenue Add-Ins 74,265 0 74,265 103,685 0 103,685 (29,420) 0 (29,420)
12 997080 Book Transportation Depreciation 0 4,134,617 4,134,617 0 2,929,087 2,929,087 0 1 ,205,530 1,205,530
12 997081 Deferred Compensation 0 (28,799) (28,799) 0 (20,402) (20,402) 0 (8,397) (8,397)
4 997082 Meal Disallowances 0 200,472 200,472 0 139,803 139,803 0 60,669 60,669
12 997083 Paid Time Off 0 235,737 235,737 0 167,003 167,003 0 68,734 68,734
12 997084 Customer Uncollectibles 0 0 0 0 0 0 0 0 0
99 997098 Provision for Rate Refund (68,020) 0 (68,020) (68,020) 0 (68,020) 0 0 0
12 997101 Repairs 481 (a) 0 (3,584,178) (3,584,178) 0 (2,539,139) (2,539,139) 0 (1,045,039) (1,045,039)
99 997105 WA Nat Gas Line Extension 1,599,078 0 1,599,078 1 ,599,078 0 1,599,078 0 0 0
99 997107 MDM System 1,072,904 0 1,072,904 1 ,072,904 0 1,072,904 0 0 0
99 997108 Provision for Rate Refund-Tax Reform (32,470) 0 (32,470) (32,470) 0 (32,470) 0 0 0
99 997109 Tax Reform Amortization (28,721) 0 (28,721) (28,721) 0 (28,721) 0 0 0
99 997110 FISERVE 158,334 79,806 238,140 0 56,537 56,537 158,334 23,269 181,603
12 997111 Capitalized Transportation 0 (30,843) (30,843) 0 (21,850) (21,850) 0 (8,993) (8,993)
12 997114 AFUDC Debt CWIP 0 38,842 38,842 0 27,517 27,517 0 11,325 11,325
12 997115 AFUDC Equity DFIR Deferral 17,476 0 17,476 0 0 0 17,476 0 17,476
12 997118 Depreciation Study Deferral 0 0 0 0 0 0 0 0 0
12 997119 AFUDC Tax CPI 0 821 ,244 821,244 0 581,794 581 ,794 0 239,450 239,450
12 997120 Transportation Tax Disallowance 0 34,942 34,942 0 24,754 24,754 0 10,188 10,188
12 997122 Regulatory Fees (594,193) 0 (594,193) (594,193) 0 (594,193) 0 0 0
12 997125 COVID-19 (670,491) 0 (670,491) (487,249) 0 (487,249) (183,242) 0 (183,242)
12 997126 Prepaid Expenses 0 (75,365) (75,365) 0 (53,391) (53,391) 0 (21,974) (21,974)
12 997127 CARES Act SS Deferral 0 0 0 0 0 0 0 0 0
12 997128 Meters Expensed 0 (12,650,945) (12,650,945) 0 (8,962,309) (8,962,309) 0 (3,688,636) (3,688,636)
12 997129 Mixed Service Costs (IDD#5) 0 (6,100,000) (6,100,000) 0 (4,321,423) (4,321,423) 0 (1,778,577) (1,778,577)
12 997138 Intervenor Funding 27,601 0 27,601 27,601 0 27,601 0 0 0
12 997139 Pension Settlement 0 133,697 133,697 0 94,715 94,715 0 38,982 38,982
99 997140 Insurance Balancing (111,454) 0 (111,454) (79,982) 0 (79,982) (31,472) 0 (31,472)
99 997141 CCA 40,849,498 0 40,849,498 40,849,498 0 40,849,498 0 0 0
99 997143 Depreciation Rate Deferral 179,183 0 179,183 171,550 0 171 ,550 7,633 0 7,633
99 997144 Williams Pipeline Outage (9,310,083) 0 (9,310,083) (6,600,942) 0 (6,600,942) (2,709,141) 0 (2,709,141)
12 997145 Sec 174 Research Costs 0 1,968,823 1,968,823 0 1,394,773 1,394,773 0 574,050 574,050
99 997147 Energy Efficiency Program 2,458 0 2,458 2,458 0 2,458 0 0 0
TOTAL SCHEDULE M ADJUSTMENTS 126,014,306 (38,202,148) 87,812,158 99,987,295 (27,253,816) 72,733,479 26,027,011 (10,948,332) 15,078,679
ALLOCATION RATIOS:
G-ALL 1 Contract System Demand 100.000% 68.040% 31.960%
G-ALL 2 Number of Customers 100.000% 65.105% 34.895%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.908% 33.092%
G-ALL 11 Book Depreciation 100.000% 71.502% 28.498%
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.843% 29.157%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
DEFERRED INCOME TAX EXPENSE--GAS G-DTE-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Ref/Basis Account Description System Washington Idaho
12 410100 Deferred Federal Income Tax Expense - Allocated 975,496 691,071 284,425
99 410100 Deferred Federal Income Tax Exp (3,664,569) (2,340,657) (1,323,912)
SUBTOTAL (2,689,073) (1,649,586) (1,039,487)
12 411100 Deferred Federal Income Tax Expense - Allocated (3,168,220) (2,244,462) (923,758)
99 411100 Deferred Federal Income Tax Exp (17,262,776) (14,655,725) (2,607,051)
SUBTOTAL (20,430,996) (16,900,187) (3,530,809)
12 410193 Deferred Federal Income Tax Expense - Allocated 0 0 0
99 410193 Deferred Federal Income Tax Exp 2,840,946 1,988,662 852,284
SUBTOTAL 2,840,946 1,988,662 852,284
Total Deferred Federal Income Tax Expense (20,279,123) (16,561,111) (3,718,012)
99 411193 Customer Tax Credit Amortization (8,073,438) (7,008,153) (1,065,285)
SUBTOTAL (8,073,438) (7,008,153) (1,065,285)
ALLOCATION RATIOS:
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.843% 29.157%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
TAXES OTHER THAN FEDERAL INCOME TAX G-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
UNDERGROUND STORAGE
1 408190 R&P Property Tax - Storage 0 285,074 285,074 0 193,964 193,964 0 91,110 91,110
TOTAL UNDERGROUND STORAGE TAX 0 285,074 285,074 0 193,964 193,964 0 91,110 91,110
DISTRIBUTION
99 408110 State Excise Tax 10,228,451 0 10,228,451 10,228,451 0 10,228,451 0 0 0
99 408120 Municipal Occupation & License Tax 10,902,221 0 10,902,221 9,102,677 0 9,102,677 1,799,544 0 1,799,544
99 408130 Excise Tax 0 0 0 0 0 0 0 0 0
99 408160 Miscellaneous State or Local Tax 0 0 0 0 0 0 0 0 0
99 408170 R&P Property Tax - Distribution 3,807,379 0 3,807,379 2,922,328 0 2,922,328 885,051 0 885,051
99 409100 State Income Tax 45 0 45 27 0 27 18 0 18
99 411410 State Income Tax-ITC Deferred 8 0 8 0 0 0 8 0 8
99 411420 State Income Tax-ITC Amortization 4,727 0 4,727 0 0 0 4,727 0 4,727
TOTAL DISTRIBUTION TAX 24,933,377 0 24,933,377 22,253,483 0 22,253,483 2,679,894 0 2,679,894
ADMINISTRATIVE & GENERAL
99 408115 Payroll Taxes 656,459 1,127,753 1,784,212 478,223 786,461 1,264,684 178,236 341,292 519,528
TOTAL A&G TAX 656,459 1,127,753 1,784,212 478,223 786,461 1,264,684 178,236 341,292 519,528
TOTAL TAXES OTHER THAN FIT 25,589,836 1,412,827 27,002,663 22,731,706 980,425 23,712,131 2,858,130 432,402 3,290,532
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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:
4 303000 Misc Intangible Plant (303000) 1,794,111 1,267,899 3,062,010 1,022,594 884,195 1,906,789 771,517 383,704 1,155,221
4 3031 XX Misc Intangible IT Plant (3031 XX) 739,956 60,277,425 61,017,381 739,956 42,035,667 42,775,623 0 18,241,758 18,241,758
TOTAL INTANGIBLE PLANT 2,534,067 61,545,324 64,079,391 1 ,762,550 42,919,862 44,682,412 771 ,517 18,625,462 19,396,979
UNDERGROUND STORAGE PLANT:
1 350XXX Land & Land Rights 0 1,509,265 1,509,265 0 1,044,382 1,044,382 0 464,883 464,883
1 351 XXX Structures & Improvements 0 3,256,778 3,256,778 0 2,215,912 2,215,912 0 1,040,866 1,040,866
1 352XXX Wells 0 23,877,931 23,877,931 0 16,246,544 16,246,544 0 7,631,387 7,631,387
1 353000 Lines 0 2,058,789 2,058,789 0 1,400,800 1,400,800 0 657,989 657,989
1 354000 Compressor Station Equipment 0 15,772,560 15,772,560 0 10,731,650 10,731,650 0 5,040,910 5,040,910
1 355000 Measuring & Regulating Equipment 0 2,381,160 2,381,160 0 1,620,141 1,620,141 0 761,019 761,019
1 356000 Purification Equipment 0 545,143 545,143 0 370,915 370,915 0 174,228 174,228
1 357000 Other Equipment 0 3,395,034 3,395,034 0 2,309,981 2,309,981 0 1,085,053 1,085,053
TOTAL UNDERGROUND STORAGE PLAT` 0 52,796,660 52,796,660 0 35,940,325 35,940,325 0 16,856,335 16,856,335
DISTRIBUTION PLANT:
6 374200 Land & Land Rights 88,595 0 88,595 63,925 0 63,925 24,670 0 24,670
6 374400 Land & Land Rights 713,280 0 713,280 525,878 0 525,878 187,402 0 187,402
6 375000 Structures & Improvements 1,671,511 0 1,671,511 996,801 0 996,801 674,710 0 674,710
6 376000 Mains 507,869,479 2,518,938 510,388,417 348,731 ,548 1,685,371 350,416,919 159,137,931 833,567 159,971,498
6 378000 Measuring & Reg Station Equip-General 7,694,251 0 7,694,251 4,914,601 0 4,914,601 2,779,650 0 2,779,650
6 379000 Measuring & Reg Station Equip-City Gate 7,039,067 0 7,039,067 1,997,514 0 1,997,514 5,041,553 0 5,041,553
6 380000 Services 359,960,096 0 359,960,096 244,882,078 0 244,882,078 115,078,018 0 115,078,018
6 381 XXX Meters 131,522,583 0 131,522,583 94,739,595 0 94,739,595 36,782,988 0 36,782,988
6 382000 Meter Installations 0 0 0 0 0 0 0 0 0
6 383000 House Regulators 0 0 0 0 0 0 0 0 0
6 384000 House Regulator Installations 0 0 0 0 0 0 0 0 0
6 385000 Industrial Measuring & Reg Sta Equip 4,292,475 0 4,292,475 3,234,250 0 3,234,250 1,058,225 0 1,058,225
6 387000 Other Equipment 0 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PLANT 1,020,851,337 2,518,938 1,023,370,275 700,086,190 1,685,371 701,771,561 320,765,147 833,567 321,598,714
GENERAL PLANT
4 389XXX Land & Land Rights 3,356,503 2,609,636 5,966,139 3,261,721 1,819,882 5,081,603 94,782 789,754 884,536
4 390XXX Structures & Improvements 29,502,247 28,659,205 58,161,452 27,723,192 19,986,070 47,709,262 1,779,055 8,673,135 10,452,190
4 391XXX Office Furniture & Equipment 420,017 11,957,030 12,377,047 417,875 8,338,474 8,756,349 2,142 3,618,556 3,620,698
4 392XXX Transportation Equipment 14,340,643 5,268,751 19,609,394 10,811,548 3,674,269 14,485,817 3,529,095 1,594,482 5,123,577
4 393000 Stores Equipment 452,841 1,090,157 1,542,998 401,567 760,243 1,161,810 51,274 329,914 381,188
4 394000 Tools, Shop & Garage Equipment 3,716,255 7,719,888 11,436,143 2,921,554 5,383,618 8,305,172 794,701 2,336,270 3,130,971
4 395XXX Laboratory Equipment 110,331 502,135 612,466 110,331 350,174 460,505 0 151,961 151,961
4 396XXX Power Operated Equipment 3,512,071 1,061,792 4,573,863 2,650,416 740,462 3,390,878 861,655 321,330 1,182,985
4 397XXX Communications Equipment 4,012,485 24,745,414 28,757,899 3,705,452 17,256,709 20,962,161 307,033 7,488,705 7,795,738
4 398000 Miscellaneous Equipment 990 168,818 169,808 0 117,729 117,729 990 51,089 52,079
TOTAL GENERAL PLANT 59,424,383 83,782,826 143,207,209 52,003,656 58,427,630 110,431,286 7,420,727 25,355,196 32,775,923
Page 1 of 2 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS UTILITY PLANT G-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
TOTAL PLANT IN SERVICE 1,082,809,787 200,643,748 1,283,453,535 753,852,396 138,973,188 892,825,584 328,957,391 61,670,560 390,627,951
ACCUMULATED DEPRECIATION
G-ADEP Underground Storage 0 (20,175,692) (20,175,692) 0 (13,727,541) (13,727,541) 0 (6,448,151) (6,448,151)
G-ADEP Distribution Plant (315,520,833) (2,094,159) (317,614,992) (206,035,484) (1,401,160) (207,436,644) (109,485,349) (692,999) (110,178,348)
G-ADEP General Plant 19,323,047 27,492,714 46,815,761 15,979,608 19,172,594 35,152,202 3,343,439 8,320,120 11,663,559
TOTAL ACCUMULATED DEPRECIATION 334,843,880 49,762,565 384,606,445 222,015,092 34,301,295 256,316,387 112,828,788 15,461,270 128,290,058
ACCUMULATED AMORTIZATION
G-AAMT General Plant - 303000 (525,221) (1,128,362) (1,653,583) (346,679) (786,885) (1,133,564) (178,542) (341,477) (520,019)
G-AAMT Misc IT Intangible Plant - 3031XX (554,265) (34,694,378) (35,248,643) (554,265) (24,194,819) (24,749,084) 0 (10,499,559) (10,499,559)
G-AAMT Underground Storage 0 0 0 0 0 0 0 0 0
G-AAMT General Plant - 390200, 396200 0 0 0 0 0 0 0 0 0
TOTAL ACCUMULATED AMORTIZATION 1,079,486 35,822,740 36,902,226 900,944 24,981,704 25,882,648 178,542 10,841,036 11,019,578
TOTAL ACCUMULATED DEPR/AMORT 335,923,366 85,585,305 421,508,671 222,916,036 59,282,999 282,199,035 113,007,330 26,302,306 139,309,636
NET GAS UTILITY PLANT before DFIT 746,886,421 115,058,443 861,944,864 530,936,360 79,690,189 610,626,549 215,950,061 35,368,254 251,318,315
ACCUMULATED DFIT
12 282900 ADFIT - Gas Plant In Service 0 (101,502,723) (101,502,723) 0 (71,907,574) (71,907,574) 0 (29,595,149) (29,595,149)
4, 12 282900 ADFIT - Common Plant (282900 from C-DT 0 (12,566,637) (12,566,637) 0 (8,765,584) (8,765,584) 0 (3,801,053) (3,801,053)
4 282919 ADFIT - Common Plant (282919 from C-DT 0 (1,380,700) (1,380,700) 0 (962,859) (962,859) 0 (417,841) (417,841)
4 283750 ADFIT - Common Plant (283750 from C-DT 0 6,344 6,344 0 4,424 4,424 0 1,920 1,920
12 283850 ADFIT - Gas portion of Bond Redemptions 0 257,421 257,421 0 182,365 182,365 0 75,056 75,056
TOTAL ACCUMULATED DFIT 0 115,701,137 115,701,137 0 81,813,958 81,813,958 0 33,887,179 33,887,179
NET GAS UTILITY PLANT 746,886,421 (642,694) 746,243,727 1530,936,360 (2,123,769) 528,812,591 215,950,061 1,481,075 217,431,136
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 6 Actual Therms Purchased 100.000% 66.908% 33.092%
G-ALL 12 Net Gas Plant (before ADFIT) 100.000% 70.843% 29.157%
Page 2 of 2 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ADJUSTMENTS TO NET GAS UTILITY PLANT G-APL-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis ************** SYSTEM ************** *********** WASHINGTON ************ ************** IDAHO **************
Ref/BasiE Account Description Direct Allocated Total Direct Allocated Total Direct Allocated Total
G-PLT NET GAS PLANT IN SERVICE 746,886,421 (642,694) 746,243,727 530,936,360 (2,123,769) 528,812,591 215,950,061 1,481,075 217,431,136
OTHER ADJUSTMENTS:
4 108121 AMI Existing Meters/ERTs Deferral A/D 0 0 0 0 0 0 0 0 0
4 182332 Regulatory Asset - AFUDC 1,330,555 2,094,578 3,425,133 807,484 1,460,696 2,268,180 523,071 633,882 1,156,953
4 182318 Accumulated Amortization - AFUDC (219,412) (966,182) (1,185,594) (128,661) (673,818) (802,479) (90,751) (292,364) (383,115)
1 117100 Gas Stored - Recoverable Base Gas 0 5,731,064 5,731,064 0 3,899,416 3,899,416 0 1,831,648 1,831,648
1 164100 Gas Inventory--Jackson Prairie 0 7,186,748 7,186,748 0 4,889,863 4,889,863 0 2,296,885 2,296,885
1 164115 Gas Inventory--Clay Basin 0 88,163 88,163 0 61,482 61,482 0 26,681 26,681
99 182331 Regulatory Asset-Deferred Pre-AMI Meters/ERT 2,995,025 0 2,995,025 2,995,025 0 2,995,025 0 0 0
99 182337 Regulatory Asset-Deferred AMI Costs 7,108,155 0 7,108,155 7,108,155 0 7,108,155 0 0 0
99 283436 ADFIT-Deferred AMI Costs (2,121,668) 0 (2,121,668) (2,121,668) 0 (2,121,668) 0 0 0
4 252000 Customer Advances 0 0 0 0 0 0 0 0 0
99 254393 Regulatory Liability-Customer Tax Credit (16,353,591) 0 (16,353,591) (5,909,475) 0 (5,909,475) (10,444,116) 0 (10,444,116)
99 190393 ADFIT-Customer Tax Credit 3,434,254 0 3,434,254 1,240,990 0 1,240,990 2,193,264 0 2,193,264
99 235199 Customer Deposits (2,652) 0 (2,652) (2,652) 0 (2,652) 0 0 0
99 254911 Rate Base-Regulatory Liability-Nonplant Excess 0 0 0 0 0 0 0 0 0
99 182302 WA Excess Nat Gas Line Extension 2,195,646 0 2,195,646 2,195,646 0 2,195,646 0 0 0
99 283302 ADFIT - WA Excess Nat Gas Line Extension (461,086) 0 (461,086) (461,086) 0 (461,086) 0 0 0
C-WKC Working Capital 26,855,311 0 26,855,311 18,375,976 0 18,375,976 8,479,335 8,479,335
99 186710 DSM Programs 0 0 0 0 0 0 0 0 0
TOTAL OTHER ADJUSTMENTS 24,760,537 14,134,371 38,894,908 24,099,734 9,637,639 33,737,373 660,803 4,496,732 5,157,535
NET RATE BASE 771,646,958 13,491,677 785,138,635 555,036,094 7,513,870 562,549,964 216,610,864 5,977,807 222,588,671
ALLOCATION RATIOS:
G-ALL 1 System Contract Demand 100.000% 68.040% 31.960%
G-ALL 4 Jurisdictional 4-Factor Ratio 100.000% 69.737% 30.263%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH DEPRECIATION EXPENSE G-DEPX-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) 4,029,155 4,029,155
Steam (ED-ID) 4,442,566 4,442,566
Steam (ED-WA) 11,344,470 11,344,470
Hydro (ED-AN) 16,976,239 16,976,239
Other (ED-AN) 10,802,409 10,802,409
Total Electric Production 47,594,839 47,594,839
Electric Transmission
ED-AN 21,259,726 21,259,726
ED-ID 254,900 254,900
ED-WA 522,635 522,635
Total Electric Transmission 22,037,261 22,037,261
Electric Distribution
ED-AN 86,610 86,610
ED-ID 20,085,643 20,085,643
ED-WA 40,479,428 40,479,428
Total Electric Distribution 60,651,681 60,651,681
Gas Underground Storage
1 GD-AN 772,472 772,472 772,472 772,472 525,590 525,590 246,882 246,882
GD-OR 131,358 131,358
Total Gas Underground Storac 903,830 772,472 131,358 772,472 772,472 525,590 525,590 246,882 246,882
Gas Distribution
6 GD-AN 56,298 56,298 56,298 56,298 37,668 37,668 18,630 18,630
GD-ID 7,145,757 7,145,757 7,145,757 7,145,757 7,145,757 7,145,757
GD-WA 17,193,034 17,193,034 17,193,034 17,193,034 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 24,338,791 56,298 24,395,089 17,193,034 37,668 17,230,702 7,145,757 18,630 7,164,387
General Plant
ED-AN 2,774,796 2,774,796
ED-ID 551,009 551,009
ED-WA 1,485,284 1,485,284
7,4 CD-AA 22,111,001 15,803,175 4,355,867 1,951,959 4,355,867 4,355,867 3,037,651 3,037,651 1,318,216 1,318,216
9,4 CD-AN 837,042 655,588 181,454 181,454 181,454 126,541 126,541 54,913 54,913
9 CD-ID 462,341 362,115 100,226 100,226 100,226 100,226 100,226
9 CD-WA 1,833,319 1,435,892 397,427 397,427 397,427 397,427 397,427
8,4 GD-AA 349,868 240,793 109,075 240,793 240,793 167,922 167,922 72,871 72,871
4 GD-AN 24,858 24,858 24,858 24,858 17,335 17,335 7,523 7,523
GD-ID 47,360 47,360 47,360 47,360 47,360 47,360
GD-WA 1,108,845 1,108,845 1,108,845 1 ,108,845 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 1,653,858 4,802,972 6,456,830 1,506,272 3,349,449 4,855,721 147,586 1,453,523 1,601,109
Total Depreciation Expense 198,591,378 153,351,640 31,624,391 13,615,347 25,992,649 5,631,742 31,624,391 18,699,306 3,912,707 22,612,013 7,293,343 1,719,035 9,012,378
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.908% 33.092%
Page 1 of 1 Print Date-Time: 5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH AMORTIZATION EXPENSE G-AMTX-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN 918,400 918,400
Misc Intangible Plt (303000) ED-AN 263,207 263,207
Total Production/Transmission 1,181,607 1,181,607
Distribution
Franchises (302000) ED-WA 110,689 110,689
Misc Intangible Plt (303000) ED-WA 5,866 5,866
Total Distribution 116,555 116,555
General Plant - 303000
7,4 CD-AA 414,833 296,489 81,723 36,621 81,723 81,723 56,991 56,991 24,732 24,732
9,4 CD-AN 9,729 7,620 2,109 2,109 2,109 1,471 1,471 638 638
GD-ID 14,795 14,795 14,795 14,795 14,795 14,795
GD-WA 24,862 24,862 24,862 24,862 24,862 24,862
GD-OR 6,607 6,607
Total General Plant - 303000 470,826 304,109 123,489 43,228 39,657 83,832 123,489 24,862 58,462 83,324 14,795 25,370 40,165
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA 49,834,115 35,617,438 9,817,321 4,399,356 9,817,321 9,817,321 6,846,305 6,846,305 2,971,016 2,971,016
9,4 CD-AN 100,308 78,563 21,745 21,745 21,745 15,164 15,164 6,581 6,581
9,4 CD-ID 0 0 0 0 0 0 0
9,4 CD-WA 2,141,153 1,676,994 464,159 464,159 464,159 464,159 464,159 0
ED-AN 7,547,609 7,547,609
ED-ID 0 0
ED-WA 1,299,109 1,299,109
8,4 GD-AA 200,141 137,745 62,396 137,745 137,745 96,059 96,059 41,686 41,686
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 71,103 71,103
Total Miscellaneous IT Intangible Plant - 3031XX 61,193,538 46,219,713 10,440,970 4,532,855 464,159 9,976,811 10,440,970 464,159 6,957,528 7,421,687 0 3,019,283 3,019,283
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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
GD-OR 0 0
Total General Plant- 390200, 396200 422,431 422,431 0 0 0 0 0 0 0 0
Total Amortization Expense 63,384,957 48,244,415 10,564,459 4,576,083 503,816 10,060,643 10,564,459 489,021 7,015,990 7,505,011 14,795 3,044,653 3,059,448
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Rati 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time:5/13/2024 5:06 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED DEPRECIATION G-ADEP-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Electric Production
Steam (ED-AN) (78,409,073) (78,409,073)
Steam (ED-ID) (101,130,433) (101,130,433)
Steam (ED-WA) (199,956,753) (199,956,753)
Hydro (ED-AN) (207,722,405) (207,722,405)
Other (ED-AN) (182,488,814) (182,488,814)
Total Electric Production (769,707,478) (769,707,478)
Electric Transmission
ED-AN (262,882,877) (262,882,877)
ED-ID (10,917,740) (10,917,740)
ED-WA (17,366,142) (17,366,142)
Total Electric Transmission (291,166,759) (291,166,759)
Electric Distribution
ED-AN (595,257) (595,257)
ED-ID (299,816,998) (299,816,998)
ED-WA (501,830,812) (501,830,812)
Total Electric Distribution (802,243,067) (802,243,067)
Gas Underground Storage
1 GD-AN (20,175,692) (20,175,692) (20,175,692) (20,175,692) (13,727,541) (13,727,541) (6,448,151) (6,448,151)
GD-OR (1,807,394) (1,807,394)
Total Gas Underground Storac (21,983,086) (20,175,692) (1,807,394) (20,175,692) (20,175,692) (13,727,541) (13,727,541) (6,448,151) (6,448,151)
Gas Distribution
6 GD-AN (2,094,159) (2,094,159) (2,094,159) (2,094,159) (1 ,401,160) (1,401 ,160) (692,999) (692,999)
GD-ID (109,485,349) (109,485,349) (109,485,349) (109,485,349) (109,485,349) (109,485,349)
GD-WA (206,035,484) (206,035,484) (206,035,484) (206,035,484) (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) (315,520,833) (2,094,159) (317,614,992) (206,035,484) (1,401,160) (207,436,644) (109,485,349) (692,999) (110,178,348)
General Plant
ED-AN (36,954,254) (36,954,254)
ED-ID (13,954,594) (13,954,594)
ED-WA (27,223,775) (27,223,775)
7,4 CD-AA (98,967,834) (70,734,291) (19,496,663) (8,736,880) (19,496,663) (19,496,663) (13,596,388) (13,596,388) (5,900,275) (5,900,275)
9,4 CD-AN (9,091,502) (7,120,646) (1,970,856) (1 ,970,856) (1 ,970,856) (1 ,374,416) (1,374,416) (596,440) (596,440)
9 CD-ID (4,125,657) (3,231,297) (894,360) (894,360) (894,360) (894,360) (894,360)
9 CD-WA (9,197,338) (7,203,539) (1,993,799) (1,993,799) (1 ,993,799) (1 ,993,799) (1,993,799)
8,4 GD-AA (2,819,551) (1,940,528) (879,023) (1 ,940,528) (1 ,940,528) (1 ,353,266) (1,353,266) (587,262) (587,262)
4 GD-AN (4,084,667) (4,084,667) (4,084,667) (4,084,667) (2,848,524) (2,848,524) (1,236,143) (1,236,143)
GD-ID (2,449,079) (2,449,079) (2,449,079) (2,449,079) (2,449,079) (2,449,079)
GD-WA (13,985,809) (13,985,809) (13,985,809) (13,985,809) (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) (19,323,047) (27,492,714) (46,815,761) (15,979,608) (19,172,594) (35,152,202) (3,343,439) (8,320,120) (11,663,559)
Total Accumulated Depreciatii (2,583,624,568) (2,029,539,700) (384,606,445) (169,478,423) (334,843,880) (49,762,565) (384,606,445) (222,015,092) (34,301,295) (256,316,387) (112,828,788) (15,461,270) (128,290,058)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000% 6 Actual Therms Purchased 66.908% 33.092%
Page 1 of 1 Print Date-Time: 5/13/2024 5:07 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
GAS-NORTH ACCUMULATED AMORTIZATION G-AAMT-12E
For Twelve Months Ended March 31, 2024
Ending Balance Basis
Assigned or Assigned or Assigned or
System Allocated Allocated Allocated ******** GAS-NORTH ******** ******** WASHINGTON ******** ******** IDAHO ********
Ref/Basis Total to Electric to Gas-North to Gas-South Direct Allocated Total Direct Allocated Total Direct Allocated Total
Production/Transmission
Franchises (302000) ED-AN (16,799,755) (16,799,755)
Misc Intangible Plt (303000 ED-AN 3,147,771 3,147,771
Total Production/Transmission (19,947,526) (19,947,526)
Distribution
Franchises (302000) ED-WA (531,497) (531,497)
Misc Intangible Plt (303000 ED-WA (73,470) (73,470)
Total Distribution (604,967) (604,967)
General Plant - 303000
7,4 CD-AA (5,554,329) (3,969,790) (1,094,203) (490,336) (1,094,203) (1,094,203) (763,064) (763,064) (331,139) (331,139)
9,4 CD-AN (157,574) (123,415) (34,159) (34,159) (34,159) (23,821) (23,821) (10,338) (10,338)
GD-ID (178,542) (178,542) (178,542) (178,542) (178,542) (178,542)
GD-WA (346,679) (346,679) (346,679) (346,679) (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) (525,221) (1,128,362) (1,653,583) (346,679) (786,885) (1,133,564) (178,542) (341,477) (520,019)
Miscellaneous IT Intangible Plant - 3031XX
7,4 CD-AA (174,489,036) (124,710,806) (34,374,338) (15,403,892) (34,374,338) (34,374,338) (23,971,632) (23,971,632) (10,402,706) (10,402,706)
9,4 CD-AN (185,053) (144,937) (40,116) (40,116) (40,116) (27,976) (27,976) (12,140) (12,140)
9 CD-ID 0 0 0 0 0 0 0 0
9 CD-WA (2,556,808) (2,002,543) (554,265) (554,265) (554,265) (554,265) (554,265) 0 0
ED-AN (17,841,951) (17,841,951)
ED-ID 0 0
ED-WA (3,677,975) (3,677,975)
8,4 GD-AA (286,987) (197,516) (89,471) (279,924) (279,924) (195,211) (195,211) (84,713) (84,713)
4 GD-AN 0 0 0 0 0 0 0 0
GD-OR 101,076 101,076
Total Miscellaneous IT Intangible Plant - 3031X (199,138,886) (148,378,212) (35,166,235) (15,594,439) (554,265) (34,694,378) (35,248,643) (554,265) (24,194,819) (24,749,084) 0 (10,499,559) (10,499,559)
Gas Underground Storage
1 GD-AN 0 0 0 0 0 0 0 0
Total Gas Underground Storage 0 0 0 0 0 0 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)
ED-WA 0 0
GD-WA 0 0 0 0 0 0
GD-OR 0 0
Total General Plant - 390200, 396200 (1,685,172) (1,685,172) 0 0 0 0 0 0 0 0 0 0 0
Total Accumulated Amortization (227,750,934) (174,709,082) (36,819,818) (16,222,034) (1,079,486) (35,822,740) (36,902,226) (900,944) (24,981,704) (25,882,648) (178,542) (10,841,036) (11,019,578)
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 System Contract Demand 68.040% 31.960%
8 Gas North/Oregon 4-Factor 0.000% 68.824% 31.176% 4 Jurisdictional 4-Factor Ratio 69.737% 30.263%
9 Elec/Gas North 4-Factor 78.323% 21.677% 0.000%
Page 1 of 1 Print Date-Time: 5/13/2024 5:07 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended March 31, 2024 Gas-North 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 G D-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 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 CID-WA / ID / AN 1,117,575 667,507 7,739 200,061 875,307 184,753 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 ] of 3 Print Date-Time: 5/13/2024 5:07 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended March 31, 2024 Gas-North 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 G D-WA / ID AN 205,248 0 0 0 0 110,331 0 94,917 205,248 0 0 0
99 GD-OR / 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
Page 2 of 3 Print Date-Time: 5/13/2024 5:07 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON GENERAL PLANT C-GPL-12E
For Twelve Months Ended March 31, 2024 Gas-North 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
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
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 G D-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:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 3 of 3 Print Date-Time: 5/13/2024 5:07 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended March 31, 2024 Gas-North 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 1 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
8 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
8 CD-WA/ ID / AN 0 1 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 5:07 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON INTANGIBLE PLANT C-IPL-12E
For Twelve Months Ended March 31, 2024 Gas-North 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
8 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 10,000,486 0 270,153,970 280,154,456 1,762,550 771,517 61,545,324 64,079,391 780,562 27,540,611 28,321,173
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
Page 2 of 2 Print Date-Time: 5/13/2024 5:07 PM

RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON ACCUMULATED DEFERRED FIT C-DTX-12E
For Twelve Months Ended March 31, 2024 Gas-North 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 (829,329) (649,547) (179,782) 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 (70,683,190) (50,575,498) (13,940,993) (6,166,699)
ALLOCATION RATIOS:
G-ALL 7 Elec/Gas North/Oregon 4-Factor 100.000% 71.472% 19.700% 8.828%
G-ALL 8 Gas North/Oregon 4-Factor 100.000% 0.000% 68.824% 31.176%
G-ALL 9 Elec/Gas North 4-Factor 100.000% 78.323% 21.677% 0.000%
G-ALL 99 Not Allocated 0.000% 0.000% 0.000% 0.000%
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RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
COMMON WORKING CAPITAL C-WKC-12E
For Twelve Months Ended March 31, 2024 Gas-North 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 7,137,597 181,637,920 103,697,424 43,947,588 j 18,375,976 8,479,335 j 7,137,597
Idaho
ALLOCATION RATIOS: Electric Gas-North Gas-South Electric Idaho 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 5:07 PM