20240715Quarterly Report June 2024.pdf

11
RECEIVED
Avista Corp. Monday, July 15, 2024
1411 East Mission P.O. Box 3727 IDAHO PUBLIC
UTILITIES COMMISSION
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
July 15, 2024
Monica Barrios-Sanchez
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd. Bldg. 8 Suite 201-A
Boise, Idaho 83714
Dear Commission Secretary
Purchase Cost Adjustment(PCA) Report for the Quarter Ended June 2024
Pursuant to Order No. 35937, enclosed is an electronic copy of Avista's electric Power Cost
Adjustment(PCA) report for quarter ended June 30, 2024.
As identified within the Order, the Company is including two additional files:
1. Attachment A—Q2 2024 -Power Transaction Register("PTR")
2. Attachment B—Q2 2024 - Gas Accounting Data Download("GADD")
The provided attachments contain TRADE SECRET, PROPRIETARY or CONFIDENTIAL
information and are filed under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho
Code.
For the quarter ended June 30, 2024, total power supply expenses were lower than authorized for
the Idaho jurisdiction by $4,538,793, as shown on page 39 (line 351) of the attached report. For
the July 2023 through June 2024 PCA reporting period, when including the impact of the EIM
O&M deferral, WA I-937 renewable energy credit benefits, and interest the total deferral is
currently a rebate of$7,389,932 (page 37).
If you have any questions,please contact Ryan Finesilver at(509) 495-4873.
1 Total of April,May,and June values on line 35.

Sincerely,
/S/Pat-Kck D. Eh4-b-ar
Patrick D. Ehrbar
Director of Regulatory Affairs

2024 ID PCA
Q2 Report
Page 1 of 52
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
SECOND QUARTER 2024
MONTH OF APRIL

2024 ID PCA
Q2 Report
Page 2 of 52
Avista Corporation Journal Entry Printed 05/06/2024 at 5:06 PM
Journal: 480-ID PCA Effective Date: 202404 0
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:05/06/2024 4:59 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:05/06/2024 5:06 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 1,802,318.00 0 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 1,802,318.00rCurrent Deferral Reg Asset-PCA
DEFERRAL
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 11,651.00 0 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 11,651.00 aeg Asset ID PCA Deferral
DEFERRAL
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,271,522.00 Amortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 1,271,522.00 0 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 33,833.00,4nterest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 33,833.00v, 0.00 Interest on Deferral
DEFERRAL
Totals: 3,119,324.00 3,119,324.00
Explanation: Q40fly, YY�� 05/06/24
61' Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and ��y T�f0�f 5/7/24
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q2 Report
Page 3 of 52
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
2024 0.41667%
Balance Deferral- Interest
Month Ending Account Beg. alance Transfer Sur./Reb. Ad'ustments Interest Ad'ustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2023 182387 (4,800,370)
1/31/2024 182387 4,800,370 8,403,045 21,634 20,002 3,604,307 3,604,307 DJ240 EIM Deferral
2/29/2024 182387 3,604,307 3,390,404 22,694 15,018 251,615 251,614 1 DJ240 EIM Deferral
3/31/2024 182387 251,615 3,076,954 27,991 1,048 2,796,301 2,796,301 0 DJ240 EIM Deferral
4/30/2024 182387 2,796,301 1,802,318 19,895 11,651 4,590,375 2,776,405 1,813,970 DJ240 EIM Deferral
5/31/20241 182387 11-01 R-04 DJ240 EIM Deferral
6/30/2024 182387 DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2024 182385 This account moves from the Pending tab
7/31/2024 182385 WA I-937 Compliance&EIM Deferral
8/31/2024 182385 DJ240 EIM Deferral
9/30/2024 182385 DJ240 EIM Deferral
10/31/2024 182385 DJ240 EIM Deferral
11/30/2024 182385 DJ240 EIM Deferral
12/31/2024 182385 DJ240 EIM Deferral
(1,802,318) (11,651)
Entry:
Debit Credit
557380 ED ID 1,802,318 V Idaho PCA-Def
182387 ED ID 1,802,318,/Regulatory Asset ID PCA Deferral
431600 ED ID 11,651V Interest Expense Energy Deferrals
182387 ED ID 11,651,/Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q2 Report
Page 4 of 52
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
2024 0.41667
Balance Interest Balance with
Month Ending Account Be .Balance Transfer Amortization Ad'ustments Interest Ad'ustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182386 12,427,862
1/31/2024 182386 12,427,862 1,616,355 51,783 10,863,290 10,863,290 0
2/29/2024 182386 10,863,290 1,486,090 45,264 9,422,464 9,422,464 0
3/31/2024 182386 9,422,464 1,341,921 39,261 8,119,804 8,119,804 0
4/30/2024 182386 8,119,804 1,271,522 O 33,833 6,882,115 8,119,804 1,237,689
5/31/2024 182386 R-02
6/30/2024 182386
7/31/2024 182386
8/31/2024 182386
9/30/2024 182386
10/31/2024 182386
This account moves to the Pending tab
10/31/20241 182387 This account moves from the Pending tab
11/30/20241 1823871 0
12/31/20241 182387
(1,271,522) 33,833
Entry:
Debit Credit
182386 ED ID 1,271,522 vRegulatory Asset ID PCA Deferral
557390 ED ID 1,271,522,/ Idaho PCA Amt
419600 ED ID 33,833 Anterest Income Energy Deferrals
182386 ED ID 33,833 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q2 Report
Page 5 of 52
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
1 555 Purchased Power $100,273,760 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($103,549,589) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($107,297) $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $15,416,920 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $52,462,439 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($13,573,120) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $6,864,384 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $258,888 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $45,057 $6,131 $30,209 $7,090 $1,627 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $58,306,036 $45,248,191 $4,415,756 $4,112,359 $4,529,730✓ ($107,297) $0 $0 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/24 Feb/24 Mar/24 Apr/24 May/24 Jun/24 Jul/24 Aug/24 Sep/24 Oct/24 Nov/24 Dec/24
10 555 Purchased Power $ 27,611,813 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 5,942,565 6,184,512 6,489,810 6,556,792.00
11 447 Sale for Resale $ (11,024,896) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (7,072,562) (3,997,529) (2,672,014) (4,453,080.00)
12 501 Thermal Fuel $ 10,858,521 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,033,757 2,874,156 2,395,831 3,087,726.00
13 547 CT Fuel $ 25,581,308 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,729,385 8,223,214 8,133,493 10,790,239.00
14 456 Transmission Revenue $ (7,053,883) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (1,714,509) (1,711,129) (1,937,530) (2,146,621.00)
15 565 Transmission Expense $ 5,759,588 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897.00
16 90%Palouse Wind and Rattlesnake Flats $ 9,771,000 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project $ (335,668) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct456 Other Rev Sep-Dec $ (2,563,192) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) (290,007) (311,801) (548,421) (265,977.00)
19 Montana Invasive Species Expense $ 536,668 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 210,544 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636.00
21 Authorized Net Expense $59,351,803 18,930,277 16,866,969 14,072,221 9,482,336 �r 7,105,624 5,520,092 7,146,329 13,728,063 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense ($1,045,767) $26,317,914 ($12,451,213) ($9,959,862) ($4,952,606) ✓ ($7,212,921)
23 Resource Optimization $2,475,898 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ✓ $0 $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense $1,430,131 $29,007,621 ($10,911,282) ($10,065,377) ($6,600,831)✓ ($7,212,921)
25 Idaho Allocation 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47
26 Idaho Share $492,967 $9,998,927 ($3,761,119) ($3,469,535) ($2,275,306)✓ ($2,486,294)
27 Idaho 100%Activity(Clearwater) ($229,807) ($17,615) ($56,550) ($80,238) ($75,404) ✓ $0 $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($114 972) ($644,595) $50,553 $130,935 - ---$348,135 ✓ $9,200,129
28 Rebate �R-01
Net Power Cost Increase(+)Surcharge;29 (-) $148,188 $9,336,717
Rebate ($3,767,116) ($3,418,838) ($2,002,575)✓ $6,713,835
30 90%of Net Power Cost Change $133,369 $8,403,045 ($3,390,404) ($3,076,954)1 ($1,802,318) ✓ $6,042,452
K-U 1
31 Acct 557380 Entry;(1)Rebate,(-)Surcharge ($133,369) ($8,403,045) $3,390,404 $3,076,954 $1,802,318 ✓ ($6,042,452)
32 Energy Imbalance Market Incremental O&M Costs $102,460 $24,038 $25,215 $31,101 $22,106 ✓ $0 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $92,214 $21,634 $22,694 $27,991 $19,895✓ $0 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($92,214) ($21,634) ($22,694) ($27,991) ($19,895) $0 $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry ($225,583) $8,424,679 ($3,367,710) ($3,048,963) ($1,782,423) $6,042,452 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Page 1 of 4
2024 WA ID Actual Deferrals-5/6/2024

2024 ID PCA
Q2 Report
Page 6 of 52
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
555 PURCHASED POWER
1 Other Short-Term Purchases $49,130,420 $42,360,369 $2,682,982 $2,396,869 $1,690,200 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $12,384,732 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $0 $0 $0 $0 $0 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $88,292 $520 $24,551 $31,722 $31,499 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells) $341,348 $85,337 $85,337 $85,337 $85,337 $0 $0 $0 $0 $0 $0 $0 $0
5 Grant County PUD(Priest RapidslWanapum) $11,376,509 $2,880,764 $2,880,764 $3,027,311 $2,587,670 $0 $0 $0 $0 $0 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power&Light-Deer Lake $4,471 $984 $1,316 $1,177 $994 $0 $0 $0 $0 $0 $0 $0 $0
8 Small Power $582,538 $112,666 $173,430 $147,496 $148,946 $0 $0 $0 $0 $0 $0 $0 $0
9 Stimson Lumber $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,561,329 $219,393 $512,016 $436,164 $393,756 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $2,049,711 $613,308 $556,998 $514,563 $364,842 $0 $0 $0 $0 $0 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $95,837 $0 $0 $0 $95,837 $0 $0 $0 $0 $0 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $10,012,789 $2,591,265 $2,669,858 $2,580,604 $2,171,062 $0 $0 $0 $0 $0 $0 $0 $0
14 Palouse Wind $8,007,832 $1,909,342 $1,905,419 $1,925,508 $2,267,563 $0 $0 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat,LLC $4,250,507 $748,437 $1,026,933 $1,138,070 $1,337,067 $0 $0 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $425,626 $214,330 $26,059 $99,612 $85,625 $0 $0 $0 $0 $0 $0 $0 $0
17 Non-Mon.Accruals ($38,181) ($141,984) $115,991 $2,985 ($15,173) $0 $0 $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $100,273,760 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $91,490,658 $48,020,819 $15,060,873 $14,440,142 $13,968,824 $0 $0 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 ($38,181) ($141,984) $115,991 $2,985 ($15,173) $0 $0 $0 $0 $0 $0 $0 $0
555700 $2,830,640 $2,685,047 $64,300 $44,800 $36,493 $0 $0 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($27,568) ($3,528) ($5,570) ($8,809) ($9,661),/ $0 $0 $0 $0 $0 $0 $0 $0
555380 $5,461,634 $1,124,055 $1,456,457 $1,476,315 $1,404,807 $0 $0 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($3,699,477) ($761,387) ($986,542) ($999,992) ($951,556),/ $0 $0 $0 $0 $0 $0 $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F ($708,856) $0 ($61,682) ($401,685) ($245,489)v/ $0 $0 $0 $0 $0 $0 $0 $0
Company Absorbed Wind ($1,225,834) ($265,778) ($293,235) ($306,358) ($360,463)v/ $0 $0 $0 $0 $0 $0 $0 $0
555710 $425,626 $214,330 $26,059 $99,612 $85,625 $0 $0 $0 $0 $0 $0 $0 $0
555740 $5,765,118 $3,819,340 $381,186 $1,136,591 $428,001 $0 $0 $0 $0 $0 $0 $0 $0
$100,273,760 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($84,907,835) ($24,625,315) ($23,938,296) ($23,259,656) ($12,977,271) ($107,297) $0 $0 $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($1,451,155) ($998,949) ($196,469) ($160,644) ($95,093) $0 $0 $0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($51,193) ($13,126) ($12,139) ($13,115) ($12,813) $0 $0 $0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($195,385) ($49,403) ($48,470) ($50,416) ($47,096) $0 $0 $0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($16,944,021) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) so $0 $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($103,549,589) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($107,297) $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($67,084,003) ($24,238,221) ($18,024,859) ($16,399,958) ($8,420,965) $0 $0 $0 $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $546,818 $248,812 $66,798 $118,681 $112,527 d $0 $0 $0 $0 $0 $0 $0 $0
447100 ($795,495) $9,312,840 ($3,384,888) ($4,368,263) ($2,355,184) $0 $0 $0 $0 $0 $0 $0 $0
447150 ($16,474,320) ($9,696,911) ($2,705,073) ($2,294,768) ($1,777,568) $0 $0 $0 $0 $0 $0 $0 $0
447700 ($909,150) ($605,137) ($123,200) ($149,500) ($31,313) $0 $0 $0 $0 $0 $0 $0 $0
447710 ($425,626) ($214,330) ($26,059) ($99,612) ($85,625) $0 $0 $0 $0 $0 $0 $0 $0
447720 ($16,944,021) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) $0 $0 $0 $0 $0 $0 $0 $0
447740 ($1,463,792) ($493,846) $1,907 ($290,411) ($574,145) ($107,297) $0 $0 $0 $0 $0 $0 $0
($103,549,589) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($107,297) $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $3,983,613 $1,116,200 $1,058,507 $1,137,831 $671,075 $0 $0 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $446 $2,321 ($200) $996 ($2,671) $0 $0 $0 $0 $0 $0 $0 $0
27 Colstrip Goal-501140 $11,275,566 $3,269,730 $3,039,248 $2,645,888 $2,320,700 $0 $0 $0 $0 $0 $0 $0 $0
28 Colstrip 011-501160 $157,295 $31,213 $25,490 $32,417 $68,175 $0 $0 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $15,416,920 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 210,682 56,818 55,520 61,523 36,821 - - - - - - - -
31 Colstrip 319,553 93,761 84,341 74,993 66,458 - - - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $19.65 $19.07 $18.49 $18.23
33 Colstrip $34.87 $36.04 $35.28 $34.92
2024 WA ID Actual Deferrals ID Monthly 2

2024 ID PCA
Q2 Report
Page 7 of 52
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Ju1-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
547 FUEL
34 NE CT Gas-547213 $10,294 $2,817 ($2,586) $342 $9,721 $0 $0 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $1,077,419 $479,532 $253,038 $110,486 $234,363 $0 $0 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $723,484 $267,844 $171,002 $193,885 $90,753 $0 $0 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $20,193,086 $8,048,513 $4,653,024 $4,685,448 $2,806,101 $0 $0 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $15,273,412 $6,690,143 $4,022,725 $4,091,288 $469,256 $0 $0 $0 $0 $0 $0 $0 $0
39 Ralhdrum CT-547310 $15,184,744 $6,085,506 $3,519,798 $4,193,050 $1,386,390 $0 $0 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $52,462,439 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $0 $0 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $64,603,530 $46,741,474 $5,928,164 $5,682,905 $6,358,284 ($107,297) $0 $0 $0 $0 $0 $0 $0
202401 202402 202403 202404 202405 202406 202407 202408 202409 202410 202411 202412
456 TRANSMISSION REVENUE
42 456100 ED AN ($11,609,099) ($2,753,922) ($2,931,304) ($2,843,321) ($3,080,552) $0 $0 $0 $0 $0 $0 $0 $0
43 456120 ED AN-SPA Trans. ($308,000) ($77,000) ($77,000) ($77,000) ($77,000) $0 $0 $0 $0 $0 $0 $0 $0
44 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN-Clearwater Trans ($576,035) ($137,500) ($145,362) ($145,871) ($147,302) $0 $0 $0 $0 $0 $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($425,626) ($214,330) ($26,059) ($99,612) ($85,625) $0 $0 $0 $0 $0 $0 $0 $0
47 456017 ED AN-Low Voltage ($40,252) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0 $0
48 456700 ED ID-Low Voltage ($20,932) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0 $0
49 456705 ED AN-Low Voltage ($593,176) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($13,573,120) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) $0 $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $6,846,240 $1,777,670 $1,731,440 $1,682,500 $1,654,630 $0 $0 $0 $0 $0 $0 $0 $0
52 565710 ED AN $18,144 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $6,864,384 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $0 $0 $0 $0 $0 $0 $0 $0
557 Exoense
54 557165 ED AN $28,388 $2,234 $26427 $2,938 ($3,211) $0 $0 $0 $0 $0 $0 $0 $0
55 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $16,669 $3,897 S3,782 $4,152 $4,838 $0 $0 $0 $0 $0 $0 $0 $0
57 Total 557 ED AN Broker&Related Fees $45,057 $6,131 $30,209 $7,090 $1,627 $0 $0 $0 $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $258,888 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $258,888 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 $12,602,234 $3,443,708 $1,863,528 $6,289,480 $1,005,518 $0 $0 $0 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 ($10,723,548) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $0 $0 $0 $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $1,183,105 $774,329 $135,850 $250,651 $22,275 $0 $0 $0 $0 $0 $0 $0 $0
63 Gas Bookouts-557711 ($1,183,105) ($774,329) ($135,850) ($250,651) ($22,275) $0 $0 $0 $0 $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $4,235,536 $2,611,710 $692,998 $572,887 $357,941 $0 $0 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $1,925,214 $550,289 $1,334,906 $25,769 $14,250 $0 $0 $0 $0 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($2,972,823) ($1,442,383) ($1,240,931) ($105,669) ($183,840) $0 $0 $0 $0 $0 $0 $0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($161,324) ($33,455) ($32,864) ($42,325) ($52,680) $0 $0 $0 $0 $0 $0 $0 $0
68 Other Elec Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Intraco Thermal Gas-456730 ($2,269,283) ($1,698,345) ($127,982) ($91,748) ($351,208) $0 $0 $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $572,570 $525,541 $13,490 $22,292 $11,247 $0 $0 $0 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($572,570) ($525,541) ($13,490) ($22,292) ($11,247) $0 $0 $0 $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $2,636,006 $404,547 $1,851,438 $228,312 $151,709 $0 $0 $0 $0 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($2,777,137) ($331,704) ($311,542) ($333,892) ($1,799,999) $0 $0 $0 $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($2,777,137) ($331,704) ($311,542) ($333,892) ($1,799,999) $0 $0 $0 $0 $0 $0 $0 $0
75 Misc.Power Exp.Actual-557160 $2,616,750 $2,616.750 $0 $0 $0 $0 $0 $0 $0 SO SO $0 $0
76 Misc.Power Exp.Subtotal $2,616,750 $2,616,750 $0 $0 $0
77 Wind REC Exp Authorized $0 SO $0 $0 $0 $0 $0 $0 $0 SO SO $0 $0
78 Wind REC Exp Actual 557395 $279 S114 $35 $65 $65 $0 $0 $0 $0 SO SO $0 $0
79 Wind REC Subtotal $279 $114 $35 $65 $65
2024 WA ID Actual Deferrals ID Monthly 3

2024 ID PCA
Q2 Report
Page 8 of 52
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Ju1-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
80 456030 ED ID-Clearwater Trans $56,623 $13,750 $13,750 $14,536 $14,587 $0 $0 $0 $0 $0 $0 $0 $0
81 456380-ED-ID-Clearwater REC Revenue ($286,430) ($31,365) ($70,300) ($94,774) ($89,991) $0 $0 $0 $0 $0 $0 $0 $0
82 Clearwater ($229,807) ($17,615) ($56,550) ($80,238) ($75,404) $0 $0 $0 $0 $0 $0 $0 $0
83 Net Resource Optimization $2,475,898 $2,689,707 $1,539,931 ($105,515) ($1,648,225) $0 $0 $0 $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $102,460 $24,038 $25,215 $31,101 $22,106 J Q
85 Adjusted Actual Net Expense $60,654,587 $47,944,321 $5,924,352 $3,957,707 $2,828,207
DJ240 19,895.40 -
ID 90% 0.90 = If
n 22,106.00 T+
2024 WA ID Actual Deferrals ID Monthly 4

2024 ID PCA
Q2 Report
Page 9 of 52
Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2024
Retail Revenue Credit excluding
Clearwater-MWh Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 YTD
Total Billed Sales 323,320 298,945 269,929 255,776 ✓ (38,839) 1,109,131
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) ✓ (111,038) (674,730)
Add Current Month Unbilled 155,158 130,059 130,854 111,038✓ - 527,109
Total Retail Sales 330,857 273,846 270,724 235,960✓ (149,877) 961,510
Test Year Consumption 304,450 275,917 276,088 250,222 ✓ 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 1,106,677
Difference from Test Year 26,407 (2,071) (5,364) (14,262) ✓ (376,900) (372,190)
Load Change Adjustment Rate- $24.41 $24.41 $24.41 $24.41 ✓ $24.41 $24.41 $24.41 $24.41 $24.50 $24.50 $24.50 $24.50
$/MWh
Total Load Change Adjustment-$ $644,595 ($50,553) ($130,935) ($348,135) ✓ ($9,200,129) ($9,085,157)
R-03
Page 4 of 4

2024 ID PCA
Q2 Report
Page 10 of 52
1� § AA
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202404 v State Code:ID
Rate Schedule Desc Meter Qty Usage City Revenue Amt _ YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 516,014 _ 0 0 2,629,870
0011-GENERAL SERVICE 0 0 235,172 _ 0 0 1,019,867
0012-RESID&FARM-GEN SERV 0 0 15,982 0 0 82,529
0021-LARGE GENERAL SERV 0 0 180,897 0 0 765,379
0022-RESID&FRM-LGE GEN SE 0 0 2,859 0 0 14,308
0025-EXTRA LGE GEN SERV 0 0 148,845 0 0 570,905
0031-PUMPING SERVICE 0 0 16,423 0 0 74,037
0032-PUMPING SVC RES&FRM 0 0 1,123 0 0 5,579
0042-CO OWND ST LTS SO VA 0 0 2,604 0 0 9,247
0044-CST OWND ST LT SO VA 0 0 108 0 0 425
0045-CUST OWND ST LT ENGY 0 0 120 0 0 482
0046-CUST OWND ST LT S V 0 0 393 0 0 1,555
0047-AREA LIGHT-COM&INDUS 0 0 134 0 0 524
0048-AREA LGHT-FARM&RESID 0 0 348 0 0 1,372
0049-AREA LGHT-HI PRIES SO 0 0 951 0 0 3,517
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 154,368 0 0 548,407
Overall-Summary 0 0 1,276,343 0 0
Page 1 of 3 Run Date: May 6,2024
For Internal Use Only I
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,271,522
R-02
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\04_Apr 2024 Revenue_RateSch_CM_YTD for ID PCA

2024 ID PCA
Q2 Report
Page 11 of 52
11
Revenue By Revenue Class Data Source: Financial Reporting
Electric ✓ Data Updated Daily
State Code: ID✓
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage YTD Revenue Amt
202404 ✓ ED ✓ 01 01 RESIDENTIAL 132,601 107,459,801 12,634,995 127,866 547,757,425 62,525,716
21 21 FIRM COMMERCIAL 20,439 84,557,654 8,537,781 19,342 363,391,442 36,079,349
31 31 FIRM-INDUSTRIAL 344 103,702,477 5,618,206 323 386,858,907 20,860,826
39 39 FIRM-PUMPING-IRRIGATION ONLY 42 58,924 7,376 40 166,191 21,763
51 51 LIGHTING-PUBLIC STREET AND HIWAY 226 644,825 301,642 203 2,387,820 1,086,742
80 80INTERDEPARTMENT REVENUE 53 167,985 17,510 53 926,590 92,396
83 83 MISC-SERVICE REVENUE SNP 0 0 10,396 0 0 38,414
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 38,190
OD OD Other Electric Direct 0 0 2,400 0 0 6,400
RP RP Rent Permits 0 0 0 0 0 10
ED-Summary 153,705 296,591,665 27,139,854 147,826 1,301,488,376 120,749,805
202404-Summary 153,705 296,591,665 27,139,854 147,826 1,301,488,376 120,749,805
Overall-Summary 153,705 296,591,665 ✓ 27,139,854 147,826 1,301,488,376 120,749,805
Page 2 of 4 Run Date: May 6,2024
IFor Internal Use Only
Billed Sales-Calc Workbook
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\04_Apr 2024 Revenue By Revenue Class ID

2024 ID PCA
Q2 Report
Page 12 of 52
Current Month Journal Entry
Jurisdiction: ID s
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 01 RESIDENTIAL 3800 01 001 28,593,333 $3,447,747
01 RESIDENTIAL 3800 01 012 886,008 $121,060
01 RESIDENTIAL 3800 01 022 158,420 $14,748
01 RESIDENTIAL 3800 01 032 57,594 $10,556
21 FIRM COMMERCIAL 3800 21 011 12,797,786I $1,368,846
21 21 FIRM COMMERCIAL 3800 21 021 8,581,965 $764,748
21 FIRM COMMERCIAL 3800 21 025 4,689,929 $288,378
21 FIRM COMMERCIAL 3800 21 031 641,799 $79,024
31 FIRM-INDUSTRIAL 3800 31 011 206,749 $21,081
31 FIRM-INDUSTRIAL 3800 31 0211 1,424,6721 $123,008'
31 FIRM-INDUSTRIAL 3800 31 025 24,674,800 $1,573,097
31 FIRM INDUSTRIAL 3800 31 025P 28,069,262 $1,959,345
31 FIRM-INDUSTRIAL 3800 31 025PG 38,839,000 $1,404,807
31 31 FIRM-INDUSTRIAL 3800 31 031 255,935 $30,945
01 -Summary
21 -Summary
�i
31 -Summary
i
ID-Summary 149,877,253
Unbilled - Calc Workbook
G:\CLOSE\202404\Revenue\REVUNBL\REVUNBLD - E\202404 SOX Electric Unbilled

2024 ID PCA
Q2 Report
Page 13 of 52
Avista Hourly Data 05/05/2024 17:06 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
4/30/2024 H13 16
4/30/2024 H14 15
4/30/2024 H15 10
4/30/2024 H16 16
4/30/2024 H17 6
4/30/2024 H18 4
4/30/2024 H19 3
4/30/2024 H2O 1
4/30/2024 H21 0
4/30/2024 H22 0
4/30/2024 H23 0
4/30/2024 H24 0 -
4517 46,814.39
65,713.00 vPowerdex Estimator
$ 112,527.39 ,r Line 53 on WA Monthly tab,is pulled into line 57 on ID Monthly tab
H:\Reports\Nucleus Reports\Power 2024\4)Apr 2024\Apr 2024 Solar Select Report 13

2024 ID PCA
Total with est Est less actual p Q2 Report
RUN ✓4/14/2024 Enter first day of the month that is missing powerdex values Purchase 23,292.50 23,292.50 100.U�oge 14 of 52
✓4/30/2024 Click RUN to get data out of Nucleus Sale 60,313.68 60 313.68 100.0%
Solar Select 65,713.00 ✓
Adjusted
Total Actual
Actual Price Adj for
Power Key Day Hour Amount Formula Direction Date and time Est Price (Amount* Price
Price with entered e
Price) Volume
Formula
223069 4/19/2024 0400 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 19-04-20240400 30 32.25 64.50 64.50
223069 4/21/20241700 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 21-04-20241700 5 5.38 10.75 10.75
223069 4/26/2024 0100 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 26-04-20240100 30 32.25 64.50 64.50
223069 4/26/20241400 0 3 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 26-04-20241400 20 21.50 64.50 64.50
223069 4/29/2024 2400 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 29-04-20242400 50 53.75 107.50 107.50
223068 4/16/2024 0200 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 16-04-20240200 25 23.13 23.13 23.13
223068 4/24/20241500 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 24-04-20241500 25 23.13 46.25 46.25
223067 4/14/20240400 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 14-04-20240400 30 30.00 30.00 30.00
223067 4/14/20241600 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 14-04-20241600 30 30.00 30.00 30.00
223067 4/15/20241600 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 15-04-20241600 15 15.00 15.00 15.00
223067 4/17/2024 0200 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 17-04-20240200 30 30.00 90.00 90.00
223067 4/17/2024 0300 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 17-04-20240300 30 30.00 60.00 60.00
223067 4/17/2024 0500 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 17-04-20240500 30 30.00 90.00 90.00
223067 4/18/2024 0300 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 18-04-20240300 40 40.00 40.00 40.00
223067 4/18/20241600 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 18-04-20241600 25 25.00 75.00 75.00
223067 4/19/20241500 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 19-04-20241500 10 10.00 20.00 20.00
223067 4/19/20241700 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 19-04-20241700 25 25.00 75.00 75.00
223067 4/20/2024 2300 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 20-04-20242300 20 20.00 60.00 60.00
223067 4/20/2024 2400 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 20-04-20242400 15 15.00 45.00 45.00
223067 4/21/2024 0700 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 21-04-20240700 15 15.00 15.00 15.00
223067 4/21/2024 0800 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 21-04-20240800 10 10.00 10.00 10.00
223067 4/21/20241700 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 21-04-20241700 5 5.00 15.00 15.00
223067 4/22/20241200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 22-04-20241200 25 25.00 75.00 75.00
223067 4/23/20240400 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 23-04-20240400 40 40.00 80.00 80.00
223067 4/24/2024 2400 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 24-04-20242400 35 35.00 35.00 35.00
223067 4/25/2024 0600 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 25-04-20240600 40 40.00 40.00 40.00
223067 4/25/2024 0700 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 25-04-20240700 35 35.00 105.00 105.00
223067 4/25/2024 2200 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 25-04-20242200 40 40.00 40.00 40.00
223067 4/26/20241000 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 26-04-20241000 25 25.00 25.00 25.00
223067 4/26/20241100 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-04-20241100 20 20.00 60.00 60.00
223067 4/26/20241200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-04-20241200 20 20.00 60.00 60.00
223067 4/26/20241700 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-04-20241700 22 22.00 66.00 66.00
223067 4/27/20241400 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 27-04-20241400 10 10.00 10.00 10.00
223067 4/27/2024 2400 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 27-04-20242400 25 25.00 75.00 75.00
223067 4/28/2024 0900 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-04-20240900 10 10.00 20.00 20.00
223067 4/28/20241900 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-04-20241900 25 25.00 25.00 25.00
223067 4/29/20241800 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 29-04-20241800 25 25.00 75.00 75.00
223067 4/29/2024 2400 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 29-04-20242400 50 50.00 150.00 150.00
223067 4/30/20240200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 30-04-20240200 40 40.00 120.00 120.00
223067 4/30/20241700 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 30-04-20241700 45 45.00 135.00 135.00
223066 4/14/2024 2400 0 1 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 14-04-20242400 25 25.00 25.00 25.00

2024 ID PCA
Q2 Report
Page 15 of 52
Avista Corporation Journal Entry Printed 05/01/2024 at 5:16 PM
Journal: 240-EIM DEFERRAL Effective Date: 202404
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:05/01/2024 5:16 PM
Type: C Submitted by: Kord Parnell Approval Requested:05/01/2024 5:16 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 2,332.55 0.00 Provisional EIM WA-April Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,332.55 Provisional EIM WA-April Interest
CAP
Totals: 2,332.55 2,332.55
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 182334-Regulatory Asset-EIM 885 D57- (29,129.96) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-April 2024 Amortization
20 03805834-EIM Deferral-ID 407334-Amort of EIM Defer 885 D57- 29,129.96 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-April 2024 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (19,895.40)%,001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc 4 A PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-April 2024 R-o
Total: (19,895.40)
Explanation: 05/01/2024
Prepay o d Parnell Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 05/0 1/2025
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q2 Report
Page 16 of 52
Chelan Hydro Customer Cost Calculations - April 2024
Generation Mid-C Valuation Contract Valuation
Total Diff
[Positive-
Contract
On Off Mid-C On Mid-C Off Mid-C Busbar higher
Peak Peak Total Peak Peak Weighted Total Cost Cumul.Total Price Total Cost Cumul.Total Customer than
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) Cost($000s) ($/MWh) ($000s) Cost($000s) Cost($000s) Market]
4/1/2024 524 309 833 37.97 33.77 36.41 30,312 30,312 40.66 33,846 33,846 30,312 3,534
4/2/2024 463 219 681 27.13 22.31 25.58 17,422 47,735 40.66 27,686 61,532 47,735 10,264
4/3/2024 362 156 517 35.33 28.14 33.17 17,148 64,882 40.66 21,019 82,551 64,882 3,871
4/4/2024 779 325 1,104 49.64 40.01 46.81 51,673 116,555 40.66 44,884 127,435 116,555 (6,789)
4/5/2024 469 163 631 20.11 21.82 20.55 12,967 129,522 40.66 25,654 153,088 129,522 12,686
4/6/2024 380 198 1 578 20.11 21.82 20.69 11,951 141,473 40.66 23,479 176,567 141,473 11,527
4/7/2024 - 656 656 23.37 23.37 15,331 156,804 40.66 26,670 203,237 156,804 11,339
4/8/2024 584 212 796 28.03 23.37 26.79 21,310 178,114 40.66 32,341 235,579 178,114 11,032
4/9/2024 525 193 718 22.72 22.67 22.71 16,303 194,417 40.66 29,191 264,769 194,417 12,887
4/10/2024 844 378 1,221 46.95 37.78 44.11 53,864 248,282 40.66 49,640 314,410 248,282 (4,224)
4/11/2024 608 269 876 48.36 40.06 45.82 40,135 288,417 40.66 35,614 350,024 288,417 (4,521)
4/12/2024 727 358 1 1,084 38.68 39.44 38.93 42,201 330,617 40.66 44,071 394,095 330,617 1,870
4/13/2024 790 327 1,117 38.68 39.44 38.90 43,454 374,071 40.66 45,412 439,507 374,071 1,958
4/14/2024 - 736 736 21.92 21.92 16,133 390,205 40.66 29,922 469,429 390,205 13,789
4/15/2024 592 178 770 22.95 21.92 22.71 17,477 407,682 40.66 31,284 500,714 407,682 13,807
4/16/2024 648 218 865 22.11 21.28 21.90 18,945 426,626 40.66 35,167 535,881 426,626 16,222
4/17/2024 575 478 1,052 36.78 31.61 34.43 36,224 462,850 40.66 42,770 578,651 462,850 6,546
4/18/2024 557 299 856 38.07 39.88 38.70 33,129 495,979 40.66 34,801 613,452 495,979 1,672
4/19/2024 650 393 1,043 25.38 28.69 26.63 27,758 523,737 40.66 42,383 655,835 523,737 14,626
4/20/2024 639 249 887 25.38 28.69 26.31 23,335 547,072 40.66 36,061 691,897 547,072 12,727
4/21/2024 - 965 965 18.98 18.98 18,306 565,378 40.66 39,212 731,109 565,378 20,906
4/22/2024 855 453 1,308 41.41 18.98 33.64 43,983 609,361 40.66 53,157 784,266 609,361 9,174
4/23/2024 724 360 1,084 43.86 39.28 42.34 45,895 655,256 40.66 44,071 828,337 655,256 (1,825)
4/24/2024 680 154 834 27.10 28.41 27.34 22,803 678,059 40.66 33,907 862,243 678,059 11,104
4/25/2024 606 198 803 38.65 35.94 37.98 30,501 708,560 40.66 32,646 894,890 708,560 2,146
4/26/2024 778 262 1,040 24.28 24.42 24.32 25,276 733,836 40.66 42,261 937,151 733,836 16,986
4/27/2024 371 280 651 24.28 24.42 24.34 15,833 749,669 40.66 26,446 963,598 749,669 10,613 Deferral Cale - Input tab
4/28/2024 - 758 758 19.33 19.33 14,652 764,321 40.66 30,817 994,415 764,321 16,165 Chel an 222,625.00 +
4/29/2024 547 234 781 33.29 19.33 29.11 22,733 787,054 40.66 31,752 1,026,167 787,054 9,019 CBH 22,864.04 +
4/30/2024 638 193 831 63.16 51.75 60.51 50,252 837,306 40.66 33,764 1,059,931 837,306 (16,488) Total - 2 i t errs 245,489.04 T
5/1/2024 - - - - 837,306 40.66 - 1,059,931 837,306 -
222,625
PCA

2024 ID PCA
Q2 Report
Page 17 of 52
CBH Deals: 318881 & 318878
Row Labels Sum of Difference
1-Apr-24 $0.00
2-Apr-24 $0.00
3-Apr-24 $0.00
4-Apr-24 -$26.18
5-Apr-24 $1,079.52
6-Apr-24 $1,079.52
7-Apr-24 $950.40
8-Apr-24 $801.28
9-Apr-24 $1,187.05
10-Apr-24 -$77.00
11-Apr-24 -$290.80
12-Apr-24 $496.45
13-Apr-24 $359.61
14-Apr-24 $1,190.00
15-Apr-24 $1,234.83
16-Apr-24 $2,068.55
17-Apr-24 $748.15
18-Apr-24 $467.05
19-Apr-24 $1,406.23
20-Apr-24 $1,119.11
21-Apr-24 $1,161.12
22-Apr-24 $615.35
23-Apr-24 $95.82
24-Apr-24 $2,126.57
25-Apr-24 $736.67
26-Apr-24 $2,411.76
27-Apr-24 $1,413.11
28-Apr-24 $1,335.04
29-Apr-24 $1,111.48
30-Apr-24 -$1,936.65
Grand Total $22,864.04

2024 ID PCA
Q2 Report
Page 18 of 52
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
SECOND QUARTER 2024
MONTH OF MAY

2024 ID PCA
Q2 Report
Page 19 of 52
Avista Corporation Journal Entry Printed 06/06/2024 at 4:07 PM
Journal: 480-ID PCA Effective Date: 202405
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:06/06/2024 4:07 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:06/06/2024 4:07 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 1,186,559.00 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 1,186,559.00 CCurrent Deferral Reg Asset-PCA
DEFERRAL
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 19,127.00 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 19,127.00,,Reg Asset ID PCA Deferral
DEFERRAL
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,128,809.00oAmortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 1,128,809.00 0 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 28,676.00 dnterest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 28,676.00 0.00 Interest on Deferral
DEFERRAL
Totals: 2,363,171.00 2,363,171.00
Explanation: eQ-da 06/06/24
repared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and A
interest&DFIT entries. ft Tai-sons 6/7/24
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q2 Report
Page 20 of 52
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
2024 0.41667%
Balance Deferral- Interest
Month Ending Account Beg. alance, Transfer Sur./Reb. Ad'ustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2023 182387 (4,800,370)
1/31/2024 182387 4,800,370 8,403,045 21,634 20,002 3,604,307 3,604,307 0 DJ240 EIM Deferral
2/29/2024 182387 3,604,307 3,390,404 22,694 15,018 251,615 251,614 1 DJ240 EIM Deferral
3/31/2024 182387 251,615 3,076,954 27,991 1,048 2,796,301 2,796,301 0 DJ240 EIM Deferral
4/30/2024 182387 2,796,301 1,802,318 19,895 11,651 4,590,375 4,590,374 1 DJ240 EIM Deferral
5/31/2024 182387 4,590,375 1,186,559 ♦ 21,408 1✓ 19,127 5,774,652 4,568,966 1,205,686 1 DJ240 EIM Deferral
6/30/2024 182387 a-o1 R 02 DJ240 EIM Deferral
This account moves to the Pendin tab
6/30/2024 182385 This account moves from the Pending tab
7/31/2024 182385 WA 1-937 Compliance&EIM Deferral
8/31/2024 182385 DJ240 EIM Deferral
9/30/2024 182385 DJ240 EIM Deferral
10/31/2024 182385 DJ240 EIM Deferral
11/30/2024 182385 DJ240 EIM Deferral
12/31/2024 182385 DJ240 EIM Deferral
(1,186,559) (19,127)
Entry:
Debit Credit
557380 ED ID 1,186,559 Idaho PCA-Def
182387 ED ID 1,186,559 vRegulatory Asset ID PCA Deferral
431600 ED ID 19,127V Interest Expense Energy Deferrals
182387 ED ID 19,127,/Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q2 Report
Page 21 of 52
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 6667 0.1
2024 0.41667
Balance Interest Balance with
Month Ending Account Be .Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182386 12,427,862
1/31/2024 182386 12,427,862 1,616,355 51,783 10,863,290 10,863,290 0
2/29/2024 182386 10,863,290 1,486,090 45,264 9,422,464 9,422,464 0
3/31/2024 182386 9,422,464 1,341,921 39,261 8,119,804 8,119,804 0
4/30/2024 182386 8,119,804 1,271,522 33,833 6,882,115 6,882,115 0
5/31/2024 182386 6,882,115 1,128,809 28,676 5,781,982 6,882,115 1,100,133
6/30/2024 182386 R-03
7/31/2024 182386
8/31/2024 182386
9/30/2024 182386
10/31/2024 182386
This account moves to the Pending tab
10/31/20241 182387 This account moves from the Pending tab
11/30/20241 182387 0
12/31/2024 182387
(1,128,809) 28,676
Entry:
Debit Credit
182386 ED ID 1,128,809 vRegulatory Asset ID PCA Deferral
557390 ED ID 1,128,809 Idaho PCA Amt
419600 ED ID 28,676vInterest Income Energy Deferrals
182386 ED ID 28,676 J Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q2 Report
Page 22 of 52
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
1 555 Purchased Power $114,967,055 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($115,816,789) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($271,362) $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $16,150,375 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $55,397,030 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($16,975,020) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $8,475,794 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $323,610 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $54,318 $6,131 $30,209 $7,090 $1,627 $9,261 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $62,847,735 $45,248,191 $4,415,756 $4,112,359 $4,529,730 $4,541,699✓ ($271,362) $0 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/24 Feb/24 Mar/24 Apr/24 May/24 Junl24 Jul/24 Aug/24 Sepl24 Oct/24 Nov/24 Dec/24
10 555 Purchased Power $ 33,191,296 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 5,942,565 6,184,512 6,489,810 6,556,792.00
11 447 Sale for Resale $ (14,514,752) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (7,072,562) (3,997,529) (2,672,014) (4,453,080.00)
12 501 Thermal Fuel $ 12,384,933 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,033,757 2,874,156 2,395,831 3,087,726.00
13 547 CT Fuel $ 27,865,693 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,729,385 8,223,214 8,133,493 10,790,239.00
14 456 Transmission Revenue $ (9,177,188) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (1,714,509) (1,711,129) (1,937,530) (2,146,621.00)
15 565 Transmission Expense $ 7,199,485 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897.00
16 90%Palouse Wind and Rattlesnake Flats $ 12,213,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project $ (419,585) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct456 Other Rev Sep-Dec $ (3,220,220) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) (290,007) (311,801) (548,421) (265,977.00)
19 Montana Invasive Species Expense $ 670,835 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 263,180 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636.00
21 Authorized Net Expense $66,457,427 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624✓ 5,520,092 7,146,329 13,728,063 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense ($3,609,692) $26,317,914 ($12,451,213) ($9,959,862) ($4,952,606) ($2,563,925)✓ ($5,791,454)
23 Resource Optimization $1,752,459 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439)✓ $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense ($1,857,233) $29,007,621 ($10,911,282) ($10,065,377) ($6,600,831) ($3,287,364)✓ ($5,791,454)
25 Idaho Allocation 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47
26 Idaho Share ($640,187) $9,998,927 ($3,761,119) ($3,469,535) ($2,275,306) ($1,133,154)✓ ($1,996,314)
27 Idaho 100%Activity(Clearwater) ($307,502) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695)✓ $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-)
28 Rebate ($222522) ($644,595) $50,553 $130,935 $348,135 ($107,550)✓ $9,305,019
R-04
29 Re Nebate t Power Cost Increase(+)Surcharge;(-) ($1,170,211) $9,336,717 ($3,767,116) ($3,418,838) ($2,002,575) ($1,318,399)✓ $7,308,705
30 90%of Net Power Cost Change ($1,053,190) $8,403,045 ($3,390,404) ($3,076,954) ($1,802,318) ($1,186,559)✓ $6,577,835
R-01
Acct 557380 Entry;(+)Rebate,(-)Surcharge $1,053,190 ($8,403,045) $3,390,404 $3,076,954 $1,802,318 - 1,186,559 ✓ ($6,577,835)
31
32 Energy Imbalance Market Incremental O&M Costs $126,247 $24,038 $25,215 $31,101 $22,106 $23,787 ✓ $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $113,622 $21,634 $22,694 $27,991 $19,895 $21,408 ✓ $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($113,622) ($21,634) ($22,694) ($27,991) ($19,895) ($21,408) $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $939,568 $8,424,679 ($3 367,710) ($3,048,963) ($1,782,423) ($1,165,151) $6,577,835 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Page 1 of 4
2024 WA ID Actual Deferrals-6/6/2024

2024 ID PCA
Q2 Report
Page 23 of 52
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
555 PURCHASED POWER
1 Other Short-Term Purchases $50,822,563 $42,360,369 $2,682,982 $2,396,869 $1,690,200 $1,692,143 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $15,480,915 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $0 $0 $0 $0 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $129,053 $520 $24,551 $31,722 $31,499 $40,761 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells) $426,685 $85,337 $85,337 $85,337 $85,337 $85,337 $0 $0 $0 $0 $0 $0 $0
5 Grant County PUD(Priest RapidslWanapum) $14,257,273 $2,880,764 $2,880,764 $3,027,311 $2,587,670 $2,880,764 $0 $0 $0 $0 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0 $0
7 Inland Power&Light-Deer Lake $5,242 $984 $1,316 $1,177 $994 $771 $0 $0 $0 $0 $0 $0 $0
8 Small Power $713,411 $112,666 $173,430 $147,496 $148,946 $130,873 $0 $0 $0 $0 $0 $0 $0
9 Stimson Lumber $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,837,483 $219,393 $512,016 $436,164 $393,756 $276,154 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $2,454,303 $613,308 $556,998 $514,563 $364,842 $404,592 $0 $0 $0 $0 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $254,228 $0 $0 $0 $95,837 $158,391 $0 $0 $0 $0 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $12,166,626 $2,591,265 $2,669,858 $2,580,604 $2,171,062 $2,153,837 $0 $0 $0 $0 $0 $0 $0
14 Palouse Wind $10,256,321 $1,909,342 $1,905,419 $1,925,508 $2,267,563 $2,248,489 $0 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat,LLC $5,676,132 $748,437 $1,026,933 $1,138,070 $1,337,067 $1,425,625 $0 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $510,337 $214,330 $26,059 $99,612 $85,625 $84,711 $0 $0 $0 $0 $0 $0 $0
17 Non-Mon.Accruals ($23,517) ($141,984) $115,991 $2,985 ($15,173) $14,664 $0 $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $114,967,055 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $105,754,947 $48,020,819 $15,060,873 $14,440,142 $13,968,824 $14,264,289 $0 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 ($23,517) ($141,984) $115,991 $2,985 ($15,173) $14,664 $0 $0 $0 $0 $0 $0 $0
555700 $2,844,430 $2,685,047 $64,300 $44,800 $36,493 $13,790 $0 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($39,116) ($3,528) ($5,570) ($8,809) ($9,661) ($11,548)O $0 $0 $0 $0 $0 $0 $0
555380 $6,905,432 $1,124,055 $1,456,457 $1,476,315 $1,404,807 $1,443,798 $0 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($4,677,444) ($761,387) ($986,542) ($999,992) ($951,556) ($977,967)1/ $0 $0 $0 $0 $0 $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F ($924,917) $0 ($61,682) ($401,685) ($245,489) ($216,061) $0 $0 $0 $0 $0 $0 $0
Company Absorbed Wind ($1,593,245) ($265,778) ($293,235) ($306,358) ($360,463) ($367,411)V $0 $0 $0 $0 $0 $0 $0
555710 $510,337 $214,330 $26,059 $99,612 $85,625 $84,711 $0 $0 $0 $0 $0 $0 $0
555740 $6,210,148 $3,819,340 $381,186 $1,136,591 $428,001 $445,030 $0 $0 $0 $0 $0 $0 $0
$114,967,055 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($94,702,766) ($24,625,315) ($23,938,296) ($23,259,656) ($12,977,271) ($9,630,866) ($271,362) $0 $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($1,522,174) ($998,949) ($196,469) ($160,644) ($95,093) ($71,019) $0 $0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($64,402) ($13,126) ($12,139) ($13,115) ($12,813) ($13,209) $0 $0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($244,563) ($49,403) ($48,470) ($50,416) ($47,096) ($49,178) $0 $0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($19,282,884) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) $0 $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($115,816,789) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($271,362) $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($72,498,029) ($24,238,221) ($18,024,859) ($16,399,958) ($8,420,965) ($5,414,026) $0 $0 $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $652,946 $248,812 $66,798 $118,681 $112,527 $106,128 $0 $0 $0 $0 $0 $0 $0
447100 ($2,805,703) $9,312,840 ($3,384,888) ($4,368,263) ($2,355,184) ($2,010,208) $0 $0 $0 $0 $0 $0 $0
447150 ($18,110,212) ($9,696,911) ($2,705,073) ($2,294,768) ($1,777,568) ($1,635,892) $0 $0 $0 $0 $0 $0 $0
447700 ($924,959) ($605,137) ($123,200) ($149,500) ($31,313) ($15,809) $0 $0 $0 $0 $0 $0 $0
447710 ($510,337) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) $0 $0 $0 $0 $0 $0 $0
447720 ($19,282,884) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) $0 $0 $0 $0 $0 $0 $0
447740 ($2,337,611) ($493,846) $1,907 ($290,411) ($574,145) ($709,754) ($271,362) $0 $0 $0 $0 $0 $0
($115,816,789) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($271,362) $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $4,003,128 $1,116,200 $1,058,507 $1,137,831 $671,075 $19,515 $0 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $33 $2,321 ($200) $996 ($2,671) ($413) $0 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $11,961,286 $3,269,730 $3,039,248 $2,645,888 $2,320,700 $685,720 $0 $0 $0 $0 $0 $0 $0
28 Colstrip 011-501160 $185,928 $31,213 $25,490 $32,417 $68,175 $28,633 $0 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $16,150,375 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 210,682 56,818 55,520 61,523 36,821 - - - - - - - -
31 Colstrip 335,598 93,761 84,341 74,993 66,458 16,045 - - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $19.65 $19.07 $18.49 $18.23
33 Colstrip $34.87 $36.04 $35.28 $34.92 $42.74
2024 WA ID Actual Deferrals ID Monthly 2

2024 ID PCA
Q2 Report
Page 24 of 52
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Ju1-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
547 FUEL
34 NE CT Gas-547213 $10,118 $2,817 ($2,586) $342 $9,721 ($176) $0 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $1,206,176 $479,532 $253,038 $110,486 $234,363 $128,757 $0 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $783,408 $267,844 $171,002 $193,885 $90,753 $59,924 $0 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $22,307,774 $8,048,513 $4,653,024 $4,685,448 $2,806,101 $2,114,688 $0 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $15,765,957 $6,690,143 $4,022,725 $4,091,288 $469,256 $492,545 $0 $0 $0 $0 $0 $0 $0
39 Ralhdrum CT-547310 $15,323,597 $6,085,506 $3,519,798 $4,193,050 $1,386,390 $138,853 $0 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $55,397,030 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $0 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $70,697,671 $46,741,474 $5,928,164 $5,682,905 $6,358,284 $6,258,206 ($271,362) $0 $0 $0 $0 $0 $0
202401 202402 202403 202404 202405 202406 202407 202408 202409 202410 202411 202412
456 TRANSMISSION REVENUE
42 456100 ED AN ($14,534,799) ($2,753,922) ($2,931,304) ($2,843,321) ($3,080,552) ($2,925,700) $0 $0 $0 $0 $0 $0 $0
43 456120 ED AN-SPA Trans. ($385,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0 $0 $0 $0 $0 $0 $0
44 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN-Clearwater Trans ($726,934) ($137,500) ($145,362) ($145,871) ($147,302) ($150,899) $0 $0 $0 $0 $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($510,337) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) $0 $0 $0 $0 $0 $0 $0
47 456017 ED AN-Low Voltage ($50,315) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0
48 456700 ED ID-Low Voltage ($26,165) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0
49 456705 ED AN-Low Voltage ($741,470) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($16,975,020) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $8,453,114 $1,777,670 $1,731,440 $1,682,500 $1,654,630 $1,606,874 $0 $0 $0 $0 $0 $0 $0
52 565710 ED AN $22,680 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $8,475,794 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $0 $0 $0 $0 $0 $0 $0
557 Expense
54 557165 ED AN $33,145 $2,234 $26,427 $2,938 ($3,211) $4,757 $0 $0 $0 $0 $0 $0 $0
55 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $21,173 $3,897 $3,782 $4,152 $4,838 $4,504 $0 $0 $0 $0 $0 $0 $0
57 Total 557 ED AN Broker&Related Fees $54,318 $6,131 $30,209 $7,090 $1,627 $9,261 $0 $0 $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $323,610 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $323,610 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 $13,817,922 $3,443,708 $1,863,528 $6,289,480 $1,005,518 $1,215,688 $0 $0 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 ($10,401,441) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $322,107 $0 $0 $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $1,186,428 $774,329 $135,850 $250,651 $22,275 $3,323 $0 $0 $0 $0 $0 $0 $0
63 Gas Bookouts-557711 ($1,186,428) ($774,329) ($135,850) ($250,651) ($22,275) ($3,323) $0 $0 $0 $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $4,583,764 $2,611,710 $692,998 $572,887 $357,941 $348,228 $0 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $1,878,249 $550,289 $1,334,906 $25,769 $14,250 ($46,965) $0 $0 $0 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($3,830,850) ($1,442,383) ($1,240,931) ($105,669) ($183,840) ($858,027) $0 $0 $0 $0 $0 $0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($204,589) ($33,455) ($32,864) ($42,325) ($52,680) ($43,265) $0 $0 $0 $0 $0 $0 $0
68 Other Elec Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Intraco Thermal Gas-456730 ($2,800,945) ($1,698,345) ($127,982) ($91,748) ($351,208) ($531,662) $0 $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $576,269 $525,541 $13,490 $22,292 $11,247 $3,699 $0 $0 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($576,269) ($525,541) ($13,490) ($22,292) ($11,247) ($3,699) $0 $0 $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $3,042,110 $404,547 $1,851,438 $228,312 $151,709 $406,104 $0 $0 $0 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($3,906,745) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) $0 $0 $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($3,906,745) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) $0 $0 $0 $0 $0 $0 $0
75 Misc.Power Exp.Actual-557160 $2,616,750 $2,616,750 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
76 Misc.Power Exp.Subtotal $2,616,750 $2,616,750 $0 $0 $0 $0
77 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Exp Actual 557395 $344 S114 $35 $65 $65 $65 $0 $0 $0 $0 $0 $0 $0
79 Wind REC Subtotal $344 $114 $35 $65 $65 $65
2024 WA ID Actual Deferrals ID Monthly 3

2024 ID PCA
Q2 Report
Page 25 of 52
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Ju1-24 Aug-24 Sep-24 Oct-24 1,11ov-24 Dec-24
80 456030 ED ID-Clearwater Trans $71,353 $13,750 $13,750 $14,536 $14,587 $14,730 $0 $0 $0 $0 $0 $0 $0
81 456380-ED-ID-Clearwater REC Revenue ($378,855) ($31,365) ($70,300) ($94,774) ($89,991) ($92,425) $0 $0 $0 $0 $0 $0 $0
82 Clearwater ($307,502) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) $0 $0 $0 $0 $0 $0 $0
83 Net Resource Optimization $1,752,459 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) $0 $0 $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $126,247 $24,038 $25,215 $31,101 $22,106 $23,787 If
85 Adjusted Actual Net Expense $64,418,939 $47,944,321 $5,924,352 $3,957,707 $2,828,207 $3,764,352
DJ240 21,408.30 -
ID 90% 0.90 =
O 23,787.00 T+
A
2024 WA ID Actual Deferrals ID Monthly 4

2024 ID PCA
Q2 Report
Page 26 of 52
Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2024
Retail Revenue Credit excluding
Clearwater-MWh Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 YTD
Total Billed Sales 323,320 298,945 269,929 255,776 227,032 (39,917) 1,335,085
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) (111,038)V (115,435) (790,165)
Add Current Month Unbilled 155,158 130,059 130,854 111,038 115,435 V 642,544
Total Retail Sales 330,857 273,846 270,724 235,960 231,429 V (155,352) 1,187,464
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 1,333,700
Difference from Test Year 26,407 (2,071) (5,364) (14,262) 4,406 (381,197) (372,081)
Load Change Adjustment Rate- $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.50 $24.50 $24.50 $24.50
$/MWh
Total Load Change Adjustment-$ $644,595 ($50,553) ($130,935) ($348,135) R_04$107,550 V($9,305,019) ($9,082,497)
Page 4 of 4

2024 ID PCA
Q2 Report
Page 27 of 52
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202405 v, State Code:ID
F- Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 434,136 0 0 3,064,006
0011-GENERAL SERVICE 0 0 216,033 0 0 1,235,899
0012-RESID&FARM-GEN SERV 0 0 12,494 0 0 95,023
0021-LARGE GENERAL SERV 0 0 154,686 0 0 920,065
0022-RESID&FRM-LGE GEN SE 0 0 2,498 0 0 16,806
0025-EXTRA LGE GEN SERV 0 0 146,530 0 0 717,435
0031-PUMPING SERVICE 0 0 21,134 0 0 95,171
0032-PUMPING SVC RES&FRM 0 0 1,401 0 0 6,980
0042-CO OWND ST LTS SO VA 0 0 2,211 0 0 11,458
0044-CST OWND ST LT SO VA 0 0 105 0 0 530
0045-CUST OWND ST LT ENGY 0 0 120 0 0 602
0046-CUST OWND ST LT S V 0 0 387 0 0 1,943
0047-AREA LIGHT-COM&INDUS 0 0 118 0 0 642
0048-AREA LGHT-FARM&RESID 0 0 336 0 0 1,708
0049-AREA LGHT-HI PRIES SO 0 0 825 0 0 _ 4,342
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 140,066 0 0 688,473
10023-DCFC-ID 0 0 8 0 0 8
Overall-Summary 0 0 1,133,088 0 0
Page 1 of 3 Run Date:Jun 6,2024
IFor Internal Use Only I
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,128,809
R-03
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\05_May 2024 Revenue_RateSch_CM_YTD for ID PCA

2024 ID PCA
Q2 Report
Page 28 of 52
Revenue By Revenue Class Data Source: Financial Reporting
Electric o Data Updated Daily
State Code: ID
Accounting Period service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage YTD Revenue Amt
202405 ED 01 01 RESIDENTIAL 126,682 90,281,191 10,797,385 127,629 638,038,615 73,323,101
21 21 FIRM COMMERCIAL 19,111 77,037,527 7,817,916 19,296 440,428,969 43,897,266
31 31 FIRM-INDUSTRIAL 322 97,623,587 5,535,715 323 484,482,494 26,396,541
39 39 FIRM-PUMPING-IRRIGATION ONLY 40 218,399 25,642 40 384,591 47,405
51 51 LIGHTING-PUBLIC STREET AND HIWAY 195 562,488 261,964 201 2,950,308 1,348,706
80 80INTERDEPARTMENT REVENUE 53 147,711 15,776 53 1,074,301 108,172
83 83 MISC-SERVICE REVENUE SNP 0 0 12,372 0 0 50,786
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 47,737
OD OD Other Electric Direct 0 0 1,700 0 0 8,100
RP RP Rent Permits 0 0 0 0 0 10
ED-Summary 146,403 265,870,903 24,478,017 147,542 1,567,359,278 145,227,822
202405-Summary 146,403 265,870,903 24,478,017 147,542 1,567,359,278 145,227,822
Overall-Summary 146,403 265,870,903 24,478,017 147,542 1,567,359,278 145,227,822
Page 2 of 4 Run Date: Jun 6,2024
IForInternal Use Only
Billed Sales-Calc Workbook
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\05_May 2024 Revenue By Revenue Class ID

2024 ID PCA
Q2 Report
Page 29 of 52
Current Month Journal Entry
Jurisdiction: ID
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 01 RESIDENTIAL 3800 01 001 28,835,697 $3,446,846
01 RESIDENTIAL 3800 01 012 830,111 $116,952
01 RESIDENTIAL 3800 01 022 165,909 $15,491
01 RESIDENTIAL 3800 01 032 69,708 $11,904
21 21 FIRM COMMERCIAL 3800 21 025 4,801,110 $295,661
21 FIRM COMMERCIAL 3800 21 011 14,113,533 $1,502,195
21 FIRM COMMERCIAL 3800 21 021 8,778,861 $770,525
21 FIRM COMMERCIAL 3800 21 031 1,028,647 $124,509
i
31 31 FIRM-INDUSTRIAL 3800 31 011 211,757 $21,655
31 FIRM-INDUSTRIAL 3800 31 021 1,474,723 $126,813
31 FIRM-INDUSTRIAL 3800 31 025 24,795,653 $1,508,479
31 FIRM-INDUSTRIAL 3800 31 025P 30,015,213 $1,907,869
31 FIRM-INDUSTRIAL 3800 31 025PG 39,917,000 $1,443,798
31 FIRM INDUSTRIAL 3800 31 031 314,105 $37,774
31 -Summary
i
ID-Summary
155,352,025m. ,
Unbilled - deferral calc input tab

2024 ID PCA
Avista Hourly Data 06/05/2024 17:58 PM Q2 Report
DAY HOUR Page 30 of 52
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
5/30/2024 H09 19
5/30/2024 H10 20
5/30/2024 H11 18
5/30/2024 H12 19
5/30/2024 H13 18
5/30/2024 H14 18
5/30/2024 H15 18
5/30/2024 H16 18
5/30/2024 H17 19
5/30/2024 H18 17
5/30/2024 H19 15
5/30/2024 H2O 4
5/30/2024 H21 1
5/30/2024 H22 0
5/30/2024 H23 0
5/30/2024 H24 0
5/31/2024 H01 0
5/31/2024 H02 0
5/31/2024 H03 0
5/31/2024 H04 0
5/31/2024 H05 0
5/31/2024 H06 1
5/31/2024 H07 11
5/31/2024 H08 17
5/31/2024 H09 19
5/31/2024 H10 19
5/31/2024 H11 19
5/31/2024 H12 18
5/31/2024 H13 18
5/31/2024 H14 18
5/31/2024 H15 17
5/31/2024 H16 19
5/31/2024 H17 17
5/31/2024 H18 18
5/31/2024 H19 15
5/31/2024 H2O 4
5/31/2024 H21 0
5/31/2024 H22 0
5/31/2024 H23 0
5/31/2024 H24 0 -
5773 75,428.95 ✓
Powerdex Estimate 30,699.00✓
$ 106,127.95 ✓
Solar Select Gen Priced at Powerdex
Input into line 53 of WA Monthly tab
H:\Reports\Nucleus Reports\Power 2024\5)May 2024\May 2024 Solar Select 12

2024 ID PCA
Total with est Est less actual p Q2 Report
RUN 5/14/2024 Enter first day of the month that is missing powerdex values Purchase 12,578.70 12,578.70 100.U�oge 31 of 52
5/31/2024 Click RUN to get data out of Nucleus Sale 25,594.58 25,594.58 100.0%
Solar Select 30,699.00 v
Adjusted Total Actual
Actual Price Adj for
Power Key Day Hour Amount Formula Direction Date and time Est Price (Amount* Price
Price with entered e
Price) Volume
Formula
223069 5/15/20241300 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 15-05-20241300 10 10.75 10.75 10.75
223069 5/18/2024 0500 0 3 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 18-05-20240500 3 3.23 9.68 9.68
223069 5/20/2024 2300 0 1 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 20-05-20242300 15 16.13 16.13 16.13
223069 5/21/20240700 0 1 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 21-05-20240700 10 10.75 10.75 10.75
223069 5/21/2024 2200 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 21-05-20242200 50 53.75 53.75 53.75
223069 5/27/20241300 0 6 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 27-05-20241300 20 21.50 129.00 129.00
223069 5/27/2024 2100 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 27-05-20242100 45 48.38 96.75 96.75
223069 5/28/20241300 0 1 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 28-05-20241300 10 10.75 10.75 10.75
223069 5/31/20241700 0 5 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 31-05-20241700 25 26.88 134.38 134.38
223069 5/31/20241900 0 1 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 31-05-20241900 40 43.00 43.00 43.00
223068 5/15/2024 0200 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 15-05-20240200 30 27.75 27.75 27.75
223068 5/19/20241000 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 19-05-20241000 -12 (11.10) (11.10) (11.10)
223067 5/16/20241100 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 16-05-20241100 2 2.00 4.00 4.00
223067 5/16/20241800 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 16-05-20241800 3 3.00 9.00 9.00
223067 5/16/2024 2000 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 16-05-20242000 5 5.00 5.00 5.00
223067 5/17/20241600 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 17-05-20241600 -8 (8.00) (8.00) (8.00)
223067 5/17/2024 2200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 17-05-20242200 10 10.00 30.00 30.00
223067 5/19/2024 2300 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 19-05-20242300 20 20.00 40.00 40.00
223067 5/21/20240400 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 21-05-20240400 10 10.00 10.00 10.00
223067 5/21/20240500 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 21-05-20240500 10 10.00 20.00 20.00
223067 5/21/20241000 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 21-05-20241000 5 5.00 5.00 5.00
223067 5/21/20241700 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 21-05-20241700 5 5.00 5.00 5.00
223067 5/21/2024 2100 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 21-05-20242100 40 40.00 120.00 120.00
223067 5/21/2024 2400 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 21-05-20242400 15 15.00 45.00 45.00
223067 5/22/20240300 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 22-05-20240300 10 10.00 30.00 30.00
223067 5/23/20240600 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 23-05-20240600 12 12.00 36.00 36.00
223067 5/24/2024 0100 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 24-05-20240100 20 20.00 20.00 20.00
223067 5/24/20241500 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 24-05-20241500 5 5.00 10.00 10.00
223067 5/24/2024 2400 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 24-05-20242400 17 17.00 51.00 51.00
223067 5/25/2024 0900 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 25-05-20240900 0 - - -
223067 5/25/20241000 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 25-05-20241000 -2 (2.00) (6.00) (6.00)
223067 5/25/20241600 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 25-05-20241600 -5 (5.00) (15.00) (15.00)
223067 5/25/20241800 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 25-05-20241800 5 5.00 10.00 10.00
223067 5/25/2024 2400 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 25-05-20242400 5 5.00 10.00 10.00
223067 5/26/20240900 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-05-20240900 -5 (5.00) (5.00) (5.00)
223067 5/27/20240300 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 27-05-20240300 17 17.00 17.00 17.00
223067 5/27/20241900 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 27-05-20241900 30 30.00 60.00 60.00
223067 5/28/20241600 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 28-05-20241600 8 8.00 24.00 24.00
223067 5/29/20240800 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 29-05-20240800 15 15.00 15.00 15.00
223067 5/30/20241600 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 30-05-20241600 25 25.00 75.00 75.00
223067 5/31/2024 2100 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 31-05-20242100 40 40.00 80.00 80.00

2024 ID PCA
Q2 Report
Page 32 of 52
Avista Corporation Journal Entry Printed 06/03/2024 at 6:21 PM
Journal: 240-EIM DEFERRAL Effective Date: 202405
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:06/03/2024 6:20 PM
Type: C Submitted by: Kord Parnell Approval Requested:06/03/2024 6:20 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 2,346.22 0.00 Provisional EIM WA-May 2024 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,346.22 Provisional EIM WA-May 2024 Interest
CAP
Totals: 2,346.22 2,346.22
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 182334-Regulatory Asset-EIM 885 D57- (29,129.96) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-May 2024 Amortization
20 03805834-EIM Deferral-ID 407334-Amort of EIM Defer 885 D57- 29,129.96 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-May 2024 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (21,408.30)°001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc rs-021 An PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-May 2024
Total: (21,408.30)
Explanation: 4Z. 06/03/2024
11y
To record EIM Prepared Kord Parnell Date
rr Deferred costs in accordance with IPUC Order No.34606- *h 06/04/2024
Post costs of which 90%are to be defeed through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q2 Report
Page 33 of 52
Chelan Hydro Customer Cost Calculations - May 2024
Generation Mid-C Valuation Contract Valuation
Total Diff
[Positive-
Contract
On Off Mid-C On Mid-C Off Mid-C Total Busbar Total higher
Peak Peak Total Peak Peak Weighted Cost Cumul.Total Price Cost Cumul.Total Customer than
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) Cost($000s) ($/MWh) ($000s) Cost($000s) Cost($000s) Market]
5/1/2024 599 198 796 56.24 50.74 54.88 43,681 43,681 31.24 24,867 24,867 24,867 (18,814)
5/2/2024 720 183 903 56.56 51.38 55.51 50,097 93,778 31.24 28,194 53,062 53,062 (21,903)
5/3/2024 588 198 785 48.75 47.34 48.40 37,990 131,769 31.24 24,524 77,585 77,585 (13,467)
5/4/2024 770 235 1,005 48.75 47.34 48.42 48,638 180,407 31.24 31,381 108,966 108,966 (17,257)
5/5/2024 - 330 330 21.36 21.36 7,038 187,445 31.24 10,294 119,260 119,260 3,256
5/6/2024 671 172 1 843 33.63 21.36 31.13 26,223 213,668 31.24 26,320 145,580 145,580 97
5/7/2024 525 267 792 23.68 23.61 23.66 18,724 232,392 31.24 24,727 170,306 170,306 6,003
5/8/2024 737 293 1,030 46.50 43.33 45.60 46,945 279,336 31.24 32,162 202,468 202,468 (14,783)
5/9/2024 588 297 885 45.58 54.09 48.43 42,839 322,175 31.24 27,632 230,100 230,100 (15,207)
5/10/2024 420 341 761 56.29 58.02 57.07 43,398 365,573 31.24 23,758 253,858 253,858 (19,640)
5/11/2024 897 281 1,178 56.29 58.02 56.70 66,767 432,340 31.24 36,785 290,644 290,644 (29,981)
5/12/2024 - 950 1 950 30.94 30.94 29,393 461,733 31.24 29,678 320,322 320,322 285
5/13/2024 719 303 1,022 32.75 30.94 32.21 32,922 494,655 31.24 31,928 352,249 352,249 (995)
5/14/2024 816 336 1,151 47.91 44.16 46.82 53,886 548,541 31.24 35,958 388,207 388,207 (17,929)
5/15/2024 967 437 1,404 33.61 33.52 33.58 47,149 595,691 31.24 43,861 432,068 432,068 (3,288)
5/16/2024 747 272 1,018 13.99 14.03 14.00 14,253 609,943 31.24 31,803 463,871 463,871 17,550
5/17/2024 834 291 1,125 8.49 9.16 8.66 9,746 619,689 31.24 35,145 499,016 499,016 25,399
5/18/2024 769 543 1 1,312 8.49 9.16 8.77 11,498 631,188 31.24 40,972 539,988 539,988 29,473
5/19/2024 - 1,203 1,203 8.36 8.36 10,057 641,245 31.24 37,582 577,570 577,570 27,525
5/20/2024 979 534 1,513 21.45 8.36 16.83 25,464 666,708 31.24 47,266 624,836 624,836 21,803
5/21/2024 936 517 1,453 15.61 10.73 13.87 20,153 686,861 31.24 45,376 670,213 670,213 25,223
5/22/2024 737 528 1,264 12.95 9.22 11.39 14,401 701,263 31.24 39,488 709,700 701,263 25,086
5/23/2024 959 538 1,497 18.38 14.92 17.14 25,653 726,916 31.24 46,767 756,467 726,916 21,113
5/24/2024 778 303 1 1,081 18.38 14.92 17.41 18,820 745,736 31.24 33,771 790,238 745,736 14,950
5/25/2024 500 474 973 6.99 12.25 9.55 9,292 755,028 31.24 30,397 820,634 755,028 21,105
5/26/2024 - 1,169 1,169 12.25 12.25 14,320 769,349 31.24 36,520 857,154 769,349 22,200
5/27/2024 - 1,431 1,431 22.97 22.97 32,859 802,207 31.24 44,689 901,843 802,207 11,831
5/28/2024 818 498 1,316 18.80 22.97 20.38 26,806 829,013 31.24 41,097 942,940 829,013 14,291
5/29/2024 734 353 1,087 8.18 12.89 9.71 10,548 839,561 31.24 33,943 976,883 839,561 23,395
5/30/2024 966 434 1,399 25.76 20.68 24.19 33,836 873,397 31.24 43,705 1,020,588 873,397 9,869
5/31/2024 907 423 1,329 25.76 20.68 24.15 32,089 905,486 31.24 41,518 1,062,106 905,486 9,430 Chel an 156,620.00 +
©156,620 o CBH 59,440.64 +
PCA Total - 2 i t errs 216,060.64 T
H:\Power Deferrals\Power Deferral Journals\20 PCA\2024 ID PCA\CBH_Chelan_Contracts_To_PCA_vAccounting02-29-2024 PCA Montly Report-Chelan

2024 ID PCA
Q2 Report
Page 34 of 52
CBH Deals: 318881 & 318878 0
Row Labels Sum of Difference
1-May-24 $ (1,436.46)
2-May-24 $ (1,491.18)
3-May-24 $ (574.14)
4-May-24 $ (337.14)
5-May-24 $ 1,046.88
6-May-24 $ 767.37
7-May-24 $ 1,717.15
8-May-24 $ (214.59)
9-May-24 $ (513.32)
10-May-24 $ (1,557.96)
11-May-24 $ (1,643.60)
12-May-24 $ 1,198.54
13-May-24 $ 1,207.74
14-May-24 $ (418.80)
15-May-24 $ 1,198.78
16-May-24 $ 4,200.00
17-May-24 $ 4,961.76
18-May-24 $ 4,961.76
19-May-24 $ 4,734.16
20-May-24 $ 2,794.99
21-May-24 $ 3,737.52
22-May-24 $ 3,790.90
23-May-24 $ 2,013.20
24-May-24 $ 3,244.07
25-May-24 $ 4,131.20
26-May-24 $ 3,555.80
27-May-24 $ 2,666.40
28-May-24 $ 3,666.33
29-May-24 $ 5,614.56
30-May-24 $ 3,209.36
31-May-24 $ 3,209.36
Grand Total $ 59,440.64 0

2024 ID PCA
Q2 Report
Page 35 of 52
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
SECOND QUARTER 2024
MONTH OF JUNE

2024 ID PCA
Q2 Report
Page 36 of 52
Avista Corporation Journal Entry Printed 07/05/2024 at 1:10 PM
Journal: 480-ID PCA Effective Date: 202406
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:07/05/2024 1:09 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:07/05/2024 1:10 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 1,613,124.00 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 1,613,12440 Current Deferral Reg Asset-PCA
DEFERRAL
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 24,061.00 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 24,061.00vReg Asset ID PCA Deferral
DEFERRAL
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,129,028.00vAmortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 1,129,028.00 V 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 24,092.00vfnterest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 24,092.00 0.00 Interest on Deferral
DEFERRAL
Totals: 2,790,305.00 2,790,305.00
Explanation: 07/05/24
repared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and
pare � JOB f 7/5/24
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q2 Report
Page 37 of 52
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
2024 0.41667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2023 182387 (4,800,370)
1/31/2024 182387 (4,800,370) 8,403,045 21,634 (20,002) 3,604,307 3,604,307 DJ240 EIM Deferral
2/29/2024 182387 3,604,307 (3,390,404) 22,694 15,018 251,615 251,614 (1)DJ240 EIM Deferral
3/31/2024 182387 251,615 (3,076,954) 27,991 1,048 (2,796,301) (2,796,301) DJ240 EIM Deferral
4/30/2024 182387 (2,796,301) (1,802,318) 19,895 (11,651) (4,590,375) (4,590,374) 1 DJ240 EIM Deferral
5/31/2024 182387 (4,590,375) (1,186,559) 21,408 (19,127) (5,774,652) (5,774,652)1 DJ240 EIM Deferral
6/30/2024 182387 (5,774,652) (1,613,124) 21,905 �/ (24,061) (7,389,932) (5,752,747) 1,637,185 DJ240 EIM Deferral
This account moves to the Pe R-01 ab R-02
6/30/2024 182385 This account moves from the Pending tab 0
7/31/2024 182385 WA 1-937 Compliance&EIM Deferral
8/31/2024 182385 DJ240 EIM Deferral
9/30/2024 182385 DJ240 EIM Deferral
10/31/2024 182385 DJ240 EIM Deferral
11/30/2024 182385 DJ240 EIM Deferral
12/31/2024 182385 DJ240 EIM Deferral
(1,613,124) (24,061)
Entry:
Debit Credit
557380 ED ID 1,613,124V Idaho PCA-Def
182387 ED ID 1,613,124vkegulatoryAsset ID PCA Deferral
431600 ED ID 24,061 V Interest Expense Energy Deferrals
182387 ED ID 24,061 egulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q2 Report
Page 38 of 52
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
31 0.16667
2024 0.41667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Amortization Ad'ustments Interest Ad'ustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182386 12,427,862
1/31/2024 182386 12,427,862 (1,616,355) 51,783 10,863,290 10,863,290
2/29/2024 182386 10,863,290 (1,486,090) 45,264 9,422,464 9,422,464 -
3/31/2024 182386 9,422,464 (1,341,921) 39,261 8,119,804 8,119,804 -
4/30/2024 182386 8,119,804 (1,271,522) 33,833 6,882,115 6,882,115
5/31/2024 182386 6,882,115 (1,128,809) 28,676 5,781,982 5,781,982 -
6/30/2024 182386 5,781,982 (1,129,028) 24,092 V 4,677,046 5,781,982 1,104,936
7/31/2024 182386 1R-03
8/31/2024 182386
9/30/2024 182386
10/31/2024 18238
This account moves to the Pending tab
10/31/20241 182387 This account moves from the Pending tab
11/30/20241 1823871 1 0
12/31/20241 182387
(1,129,028) 24,092
Entry:
Debit Credit
182386 ED ID 1,129,028AegulatoryAsset ID PCA Deferral
557390 ED ID 1,129,028,/ Idaho PCA Amt
419600 ED ID 24,092v/nterest Income Energy Deferrals
182386 ED ID 24,092 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q2 Report
Page 39 of 52
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
1 555 Purchased Power $129,205,906 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $14,238,851 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($132,848,489) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($115,536) $0 $0 $0 $0 $0
3 501 Thermal Fuel $17,265,053 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $1,114,678 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $59,427,242 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $4,030,212 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($19,997,083) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) ($3,022,063) $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $10,054,260 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $1,578,466 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0
8 557 Expenses $94,574 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $63,705,331 $45,248,191 $4,415,756 $4,112,359 $4,529,730 $4,541,699 $857,596 ($115,536) $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/24 Feb/24 Mar/24 Apr/24 May/24 Jun/24 Jul/24 Aug/24 Sep/24 Oct/24 Nov/24 Dec/24
10 555 Purchased Power $ 38,610,841 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 5,942,565 6,184,512 6,489,810 6,556,792.00
11 447 Sale for Resale $ (20,377,450) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (7,072,562) (3,997,529) (2,672,014) (4,453,080.00)
12 501 Thermal Fuel $ 14,167,158 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,033,757 2,874,156 2,395,831 3,087,726.00
13 547 CT Fuel $ 30,983,580 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,729,385 8,223,214 8,133,493 10,790,239.00
14 456 Transmission Revenue $ (11,483,885) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (1,714,509) (1,711,129) (1,937,530) (2,146,621.00)
15 565 Transmission Expense $ 8,639,382 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897.00
16 90%Palouse Wind and Rattlesnake Flats $ 14,656,500 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project $ (503,502) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct456 Other Rev Sep-Dec $ (3,835,923) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) (290,007) (311,801) (548,421) (265,977.00)
19 Montana Invasive Species Expense $ 805,002 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 315,816 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636.00
21 Authorized Net Expense $71,977,519 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624 5,520,092 7,146,329 13,728,063 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense ($8,272,188) $26,317,914 ($12,451,213) ($9,959,862) ($4,952,606) ($2,563,925) ($4,662,496)�/ ($7,261,865)
23 Resource Optimization $1,218,605 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense ($7,053,583) $29,007,621 ($10,911,282) ($10,065,377) ($6,600,831) ($3,287,364) ($5,196,350) ($7,261,865)
25 Idaho Allocation 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47
26 Idaho Share ($2,431,369) $9,998,927 ($3,761,119) ($3,469,535) ($2,275,306) ($1,133,154) ($1,791,182)V ($2,503,165)
27 Idaho 100%Activity(Clearwater) ($387,598) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-)
($143,604) ($644,595) $50,553 $130,935 $348,135 ($107,550) �$78,918 �/ $9,301,455
28 Rebate
29 Net Power Cost Increase(+)Surcharge;(-)
Rebate ($2,962,571) $9,336,717 ($3,767,116) ($3,418,838) ($2,002,575) ($1,318,399) ($1,792,360)\/ $6,798,290
30 /90%of Net Power Cost Change ($2,666,314) $8,403,045 ($3,390,404) ($3,076,954) ($1,802,318) ($1,186,559) ($1,613,124)\ $6,118,461
,5
31 Acct 557380 Ent ry;(+)Rebate,(-)Surcharge $2,666,314 ($8,403,045) $3,390,404 $3,076,954 $1,802,318 $1,1865 1,613,124 V/ ($6,118,461)
32 Energy Imbalance Market Incremental O&M Costs $150,586 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $135,527 $21,634 $22,694 $27,991 $19,895 $21,408 $21,905 $0 $0 $0 $0 $0 $0
34 Acct407434 Entry;(+)Rebate,(-)Surcharge ($135,527) ($21,634) ($22,694) ($27,991) ($19,895) ($21,408) ($21,905) $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $2,530,787 $8,424,679 ($3,367,710) ($3,048,963) ($1,782,423) ($1,165,151) ($1,591,219) $6,118,461 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Page 1 of 4
2024 WA ID Actual Deferrals-7/5/2024

2024 ID PCA
Q2 Report
Page 40 of 52
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
555 PURCHASED POWER
1 Other Short-Term Purchases $52,685,726 $42,360,369 $2,682,982 $2,396,869 $1,690,200 $1,692,143 $1,863,163 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $18,577,098 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $0 $0 $0 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $177,924 $520 $24,551 $31,722 $31,499 $40,761 $48,871 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells) $512,022 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $0 $0 $0 $0 $0 $0
5 Grant County PUD(Priest RapidslWanapum) $17,138,037 $2,880,764 $2,880,764 $3,027,311 $2,587,670 $2,880,764 $2,880,764 $0 $0 $0 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power&Light-Deer Lake $6,201 $984 $1,316 $1,177 $994 $771 $959 $0 $0 $0 $0 $0 $0
8 Small Power $B40,201 $112,666 $173,430 $147,496 $148,946 $130,873 $126,790 $0 $0 $0 $0 $0 $0
9 Stimson Lumber $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,988,145 $219,393 $512,016 $436,164 $393,756 $276,154 $150,662 $0 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $2,960,074 $613,308 $556,998 $514,563 $364,842 $404,592 $505,771 $0 $0 $0 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $430,966 $0 $0 $0 $95,837 $158,391 $176,738 $0 $0 $0 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $14,552,668 $2,591,265 $2,669,858 $2,580,604 $2,171,062 $2,153,837 $2,386,042 $0 $0 $0 $0 $0 $0
14 Palouse Wind $11,986,282 $1,909,342 $1,905,419 $1,925,508 $2,267,563 $2,248,489 $1,729,961 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat,LLC $6,786,479 $748,437 $1,026,933 $1,138,070 $1,337,067 $1,425,625 $1,110,347 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $593,343 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $0 $0 $0 $0 $0 $0
17 Non-Mon.Accruals ($29,260) ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $129,205,906 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $14,238,851 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $120,006,625 $48,020,819 $15,060,873 $14,440,142 $13,968,824 $14,264,289 $14,251,678 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 ($29,260) ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $0 $0 $0 $0 $0 $0
555700 $3,082,048 $2,685,047 $64,300 $44,800 $36,493 $13,790 $237,618 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($49,839) ($3,528) ($5,570) ($8,809) ($9,661) ($11,548) ($10,723),/ $0 $0 $0 $0 $0 $0
555380 $7,408,701 $1,124,055 $1,456,457 $1,476,315 $1,404,807 $1,443,798 $503,269 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($5,018,337) ($761,387) ($986,542) ($999,992) ($951,556) ($977,967) ($340,893)y $0 $0 $0 $0 $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F ($1,172,002) $0 ($61,682) ($401,685) ($245,489) ($216,061) ($247,085)� $0 $0 $0 $0 $0 $0
Company Absorbed Wind ($1,877,276) ($265,778) ($293,235) ($306,358) ($360,463) ($367,411) ($284,031)� $0 $0 $0 $0 $0 $0
555710 $593,343 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $0 $0 $0 $0 $0 $0
555740 $6,261,903 $3,819,340 $381,186 $1,136,591 $428,001 $445,030 $51,755 $0 $0 $0 $0 $0 $0
$129,205,906 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $14,238,851 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($107,831,105) ($24,625,315) ($23,938,296) ($23,259,656) ($12,977,271) ($9,630,866) ($13,284,165) ($115,536) $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($1,593,562) ($998,949) ($196,469) ($160,644) ($95,093) ($71,019) ($71,388) $0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($76,864) ($13,126) ($12,139) ($13,115) ($12,813) ($13,209) ($12,462) $0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($292,106) ($49,403) ($48,470) ($50,416) ($47,096) ($49,178) ($47,543) $0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($23,054,852) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) ($3,771,968) $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($132,848,489) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($115,536) $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($81,355,994) ($24,238,221) ($18,024,859) ($16,399,958) ($8,420,965) ($5,414,026) ($8,857,965) $0 $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $788,970 $248,812 $66,798 $118,681 $112,527 $106,128 $136,024 $0 $0 $0 $0 $0 $0
447100 ($5,989,223) $9,312,840 ($3,384,888) ($4,368,263) ($2,355,184) ($2,010,208) ($3,183,520) $0 $0 $0 $0 $0 $0
447150 ($18,835,462) ($9,696,911) ($2,705,073) ($2,294,768) ($1,777,568) ($1,635,892) ($725,250) $0 $0 $0 $0 $0 $0
447700 ($1,193,413) ($605,137) ($123,200) ($149,500) ($31,313) ($15,809) ($268,454) $0 $0 $0 $0 $0 $0
447710 ($593,343) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,006) $0 $0 $0 $0 $0 $0
447720 ($23,054,852) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) ($3,771,968) $0 $0 $0 $0 $0 $0
447740 ($2,615,172) ($493,846) $1,907 ($290,411) ($574,145) ($709,754) ($433,387) ($115,536) $0 $0 $0 $0 $0
($132,848,489) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($115,536) $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $4,157,314 $1,116,200 $1,058,507 $1,137,831 $671,075 $19,515 $154,186 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $2,625 $2,321 ($200) $996 ($2,671) ($413) $2,592 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $12,845,041 $3,269,730 $3,039,248 $2,645,888 $2,320,700 $685,720 $883,755 $0 $0 $0 $0 $0 $0
28 Colstrip 011-501160 $260,073 $31,213 $25,490 $32,417 $68,175 $28,633 $74,145 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $17,265,053 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $1,114,678 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 218,480 56,818 55,520 61,523 36,821 - 7,798 - - - - - -
31 Colstrip 360,336 93,761 84,341 74,993 66,458 16,045 24,738 - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $19.65 $19.07 $18.49 $18.23 $19.77
33 Colstrip $34.87 $36.04 $35.28 $34.92 $42.74 $35.72
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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
547 FUEL
34 NE CT Gas-547213 $10,744 $2,817 ($2,586) $342 $9,721 ($176) $626 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $1,349,110 $479,532 $253,038 $110,486 $234,363 $128,757 $142,934 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $836,071 $267,844 $171,002 $193,885 $90,753 $59,924 $52,663 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $24,446,491 $8,048,513 $4,653,024 $4,685,448 $2,806,101 $2,114,688 $2,138,717 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $17,422,639 $6,690,143 $4,022,725 $4,091,288 $469,256 $492,545 $1,656,682 $0 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $15,362,187 $6,085,506 $3,519,798 $4,193,050 $1,386,390 $138,853 $38,590 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $59,427,242 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $4,030,212 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $73,049,712 $46,741,474 $5,928,164 $5,682,905 $6,358,284 $6,258,206 $2,196,215 ($115,536) $0 $0 $0 $0 $0
202401 202402 202403 202404 202405 202406 202407 202408 202409 202410 202411 202412
456 TRANSMISSION REVENUE
42 456100 ED AN ($17,084,090) ($2,753,922) ($2,931,304) ($2,843,321) ($3,080,552) ($2,925,700) ($2,549,291) $0 $0 $0 $0 $0 $0
43 456120 ED AN-BPA Trans. ($462,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0 $0 $0 $0 $0 $0
44 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN-Clearwater Trans ($875,434) ($137,500) ($145,362) ($145,871) ($147,302) ($150,899) ($148,500) $0 $0 $0 $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($594,019) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,682) $0 $0 $0 $0 $0 $0
47 456017 ED AN-Low Voltage ($60,378) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0
48 456700 ED ID-Low Voltage ($31,398) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0
49 456705 ED AN-Low Voltage ($8891764) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($19,997,083) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) ($3,022,063) $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $10,027,044 $1,777,670 $1,731,440 $1,682,500 $1,654,630 $1,606,874 $1,573,930 $0 $0 $0 $0 $0 $0
52 565710 ED AN $27,216 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $10,054,260 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $1,578,466 $0 $0 $0 $0 $0 $0
557 Expense
54 557165 ED AN $68,638 $2,234 $26,427 $2,938 ($3,211) $4,757 $35,493 $0 $0 $0 $0 $0 $0
55 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $25,936 $3,897 $3,782 $4,152 $4,838 $4,504 $4,763 $0 $0 $0 $0 $0 $0
97 Total 557 ED AN Broker&Related Fees $94,574 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $0 $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
99 Total 537 ED AN MT Invasive Species $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 $15,454,482 $3,443,708 $1,863,528 $6,289,480 $1,005,518 $1,215,688 $1,636,560 $0 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 ($10,644,206) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $322,107 ($242,765) $0 $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $1,203,580 $774,329 $135,850 $250,651 $22,275 $3,323 $17,152 $0 $0 $0 $0 $0 $0
63 Gas Bookouts-557711 ($1,203,580) ($774,329) ($135,850) ($250,651) ($22,275) ($3,323) ($17,152) $0 $0 $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $5,247,812 $2,611,710 $692,998 $572,887 $357,941 $348,228 $664,048 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $1,603,599 $550,289 $1,334,906 $25,769 $14,250 ($46,965) ($274,650) $0 $0 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($4,964,189) ($1,442,383) ($1,240,931) ($105,669) ($183,840) ($858,027) ($1,133,339) $0 $0 $0 $0 $0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($248,026) ($33,455) ($32,864) ($42,325) ($52,680) ($43,265) ($43,437) $0 $0 $0 $0 $0 $0
68 Other Elec Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Intraco Thermal Gas-456730 ($3,077,619) ($1,698,345) ($127,982) ($91,748) ($351,208) ($531,662) ($276,674) $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $599,723 $525,541 $13,490 $22,292 $11,247 $3,699 $23,454 $0 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($599,723) ($525,541) ($13,490) ($22,292) ($11,247) ($3,699) ($23,454) $0 $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $3,371,853 $404,547 $1,851,438 $228,312 $151,709 $406,104 $329,743 $0 $0 $0 $0 $0 $0
73 Misc,Revs 456016 ED AN ($4,770,421) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) $0 $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($4,770,421) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) $0 $0 $0 $0 $0 $0
75 Misc.Power Exp.Actual-557160 $2,616,750 $2,616,750 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
76 Misc.Power Exp.Subtotal $2,616,750 $2,616,750 $0 $0 $0 $0 $0
77 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Exp Actual 557395 $423 $114 $35 $65 $65 $65 $79 $0 $0 $0 $0 $0 $0
79 Wind REC Subtotal $423 $114 $35 $65 $65 $65 $79
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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
80 456030 ED ID-Clearwater Trans $86,443 $13,750 $13,750 $14,536 $14,587 $14,730 $15,090 $0 $0 $0 $0 $0 $0
81 456380-ED-ID-Clearwater REC Revenue ($474,041) ($31,365) ($70,300) ($94,774) ($89,991) ($92,425) ($95,186) $0 $0 $0 $0 $0 $0
82 Clearwater ($387,598) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) $0 $0 $0 $0 $0 $0
83 Net Resource Optimization $1,218,605 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) $0 $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $150,586 $24,038 $25,215 $31,101 $22,106 $23,787 n $24,339
85 Adjusted Actual Net Expense $64,686,924 $47,944,321 $5,924,352 $3,957,707 $2,828,207 $3,764,352 $267,985
D1240 21,905.10 .
ID 90% 0.90 =
24,339.00 T+
0
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2024 ID PCA
Q2 Report
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Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2024
Retail Revenue Credit excluding
Clearwater-MWh Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 YTD
Total Billed Sales 323,320 298,945 269,929 255,776 227,032 227,121 (13,914) 1,588,209
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) (111,038) (115,435) V (110,926) (901,091)
Add Current Month Unbilled 155,158 130,059 130,854 111,038 115,435 110,926 - 753,470
Total Retail Sales 330,857 273,846 270,724 235,960 231,429 222,612 V/ (124,840) 1,440,588
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 1,559,545
Difference from Test Year 26,407 (2,071) (5,364) (14,262) 4,406 (3,233) (381,051) (375,168)
Load Change Adjustment Rate- $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.50 $24.50 $24.50 $24.50
$/MWh
Total Load Change Adjustment-$ $644,595 ($50,553) ($130,935) ($348,135) $107,55QR_0-4i($78,918) ($9,301,455) ($9,157,851)
Page 4 of 4

2024 ID PCA
Q2 Report
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Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202406 ✓ State Code:ID ✓
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 415,623 0 0 3,479,630
0011-GENERAL SERVICE 0 0 216,664 0 0 1,452,563
0012-RESID&FARM-GEN SERV 0 0 11,206 0 0 106,229
0021-LARGE GENERAL SERV 0 0 156,868 0 0 1,076,932
0022-RESID&FRM-LGE GEN SE 0 0 2,396 0 0 19,201
0025-EXTRA LGE GEN SERV 0 0 147,688 0 0 865,123
0031-PUMPING SERVICE 0 0 26,805 0 0 121,976
0032-PUMPING SVC RES&FRM 0 0 2,147 0 0 9,127
0042-CO OWND ST LTS SO VA 0 0 2,211 0 0 13,669
0044-CST OWND ST LT SO VA 0 0 103 0 0 633
0045-CUST OWND ST LT ENGY 0 0 118 0 0 721
0046-CUST OWND ST LT S V 0 0 383 0 0 2,325
0047-AREA LIGHT-COM&INDUS 0 0 124 0 0 765
0048-AREA LGHT-FARM&RESID 0 0 336 0 0 2,044
0049-AREA LGHT-HI PRIES SO 0 0 851 0 0 5,193
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 149,776 0 0 838,249
10023-DCFC-ID 0 0 11 0 0 19
Overall-Summary i t 0 0+ 1,133,308 j✓ 0 0 7,994,3991
Page 1 of 3 Run Date:Jul 5,2024
IFor Internal Use Only I
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,129,028 ✓
R-03
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\06_Jun 2024 Revenue_RateSch_CM_YTD for ID PCA

2024 ID PCA
Q2 Report
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Revenue By Revenue Class Data Source:Financial Reporting
Electric J Data Updated Daily
State Code:ID
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage I YTD Revenue Amt
202406 ✓ ED J 01 01 RESIDENTIAL 126,301 86,349,536 10,389,397 127,408 724,388,152 83,712,497
21 21 FIRM COMMERCIAL _ 18,950 78,970,298 7,957,476i 19,238 519,399,267 51,854,741
31 31 FIRM-INDUSTRIAL 310 100,658,8561 5,440,803 321 585,141,351 31,837,344
139 39 FIRM-PUMPING-IRRIGATION ONLY 39 307,776 34,423 40 692,367 81,828
51 51 LIGHTING-PUBLIC STREET AND HIWAY 196 561,3781 262,2461 200 3,511,686 1,610,952
80 80 INTERDEPARTMENT REVENUE 53 189,995 20,7191 53 1,264,295 128,890
83 83 MISC-SERVICE REVENUE SNP 0 0 9,440 0 0 60,226
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 57,285
OD OD Other Electric Direct 0 0 700 0 0 8,800
RP RP Rent Permits 0 0 0 0 0 10
ED-Summary 145,849 267,037,839 24,124,751 147,260 1,834,397,117 169,352,574
202406-Summary 145,849 267,037,839 24,124,751 147,260 1,834,397,117 169,352,574
Overall-Summary 145,849 267,037,839 J 24,124,751 147,260 1,834,397,117 169,352,574
Page 2 of 4 Run Date: Jul 5,2024
IFor Internal Use Only I
Billed Sales-Calc Workbook
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\06_Jun 2024 Revenue By Revenue Class ID

2024 ID PCA
Q2 Report
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Current Month Journal Entry
Jurisdiction: ID
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 RESIDENTIAL 3800 01 001 29,861,733 $3,468,079
01 RESIDENTIAL 3800 01 012 805,321 $112,581
01 01 RESIDENTIAL 3800 01 022 172,119 $15,577
01 RESIDENTIAL 3800 01 032 94,301 $14,279
21 21 FIRM COMMERCIAL 3800 21 011 15,328,1081 $1,516,8391
21 FIRM COMMERCIAL 3800 21 021 9,701,661 $785,434
21 FIRM COMMERCIAL 3800 21 025 4,728,256 $308,514
21 FIRM COMMERCIAL 3800 21 031 1,490,970 $167,150
31 FIRM-INDUSTRIAL 3800 31 011 217,397 $20,712
31 31 FIRM-INDUSTRIAL 3800 31 021 1,548,7031 $123,131
31 FIRM-INDUSTRIAL 3800 31 025 23,025,186 $1,419,628
31 FIRM INDUSTRIAL 3800 31 025P 23,593,927 $1,624,322
31 FIRM-INDUSTRIAL 3800 31 025PG 13,914,000 $503,269
31 FIRM-INDUSTRIAL 3800 31 031 358,595 $40,166
i i
21 -Summary
31 -Summary :0:
ID-Summary 124,840,277
Unbilled-deferral calc input tab

2024 ID PCA
Q2 Report
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Avista Hourly Data 07/03/2024 16:23 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MicIC-Hourly Solar Sel Power Cost
6/30/2024 H2O 2 $
6/30/2024 H21 0 $
6/30/2024 H22 0 $
6/30/2024 H23 0 $
6/30/2024 H24 0 $ -
5340 $ 56,967.441,
Powerdex Est 06/04 260.00 ✓
Powerdex Est 06/15-06/30 78,797.00 ✓
$ 136,024.44 ✓
Input into line 53 of WA Monthly tab
H:\Reports\Nucleus Reports\Power 2024\6)Jun 2024\Jun 2024 Solar Select Report 14

2024 ID PCA
Total with est Est less actual Q2 Report
pp
RUN 6/4/2024 Enter first day of the month that is missing powerdex values Purchase 121.00 145.00 ge 48 of 52
119.�i�o
6/30/2024 Click RUN to get data out of Nucleus Sale 1,369.25 136925 100.0%
Solar Select 260.00 o The 4th was missing besides the 15th
through the 30th v
Adjusted Total Actual
Actual Price Adj for
Power Key Day Hour Amount Formula Direction Date and time Est Price (Amount* Price
Price with entered e
Price) Volume
Formula
223067 6/4/2024 0100 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 04-06-20240100 15 15.00 45.00 45.00
223067 6/4/2024 0800 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 04-06-20240800 10 10.00 20.00 20.00
223067 6/4/20241000 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 04-06-20241000 10 10.00 30.00 30.00
223067 6/4/20241300 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 04-06-20241300 0 - - -
223069 6/4/2024 0400 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 04-06-20240400 15 16.13 32.25 32.25
223069 6/4/20241600 0 4 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 04-06-20241600 0 - - -
325185 6/4/2024 0200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20240200 15 17.00 17.00 17.00
325186 6/4/2024 2000 -2 2 [PDXI MIDC-HOURLYJ HOURLY]-2 PURCHASE 04-06-20242000 5 3.00 6.00 10.00 (4.00)
223066 6/4/2024 2200 0 1 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 04-06-20242200 15 15.00 15.00 15.00
223067 6/4/20241900 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 04-06-20241900 5 5.00 15.00 15.00
223069 6/4/20240100 0 1 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 04-06-20240100 15 16.13 16.13 16.13
259439 6/4/20240400 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20240400 15 15.00 75.00 75.00
259439 6/4/2024 0800 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20240800 10 10.00 40.00 40.00
259439 6/4/2024 2000 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20242000 5 5.00 20.00 20.00
325185 6/4/2024 0800 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20240800 10 12.00 12.00 12.00
325185 6/4/20241000 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20241000 10 12.00 12.00 12.00
325185 6/4/20241200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20241200 0 2.00 2.00 2.00
325185 6/4/20241300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20241300 0 2.00 6.00 6.00
325185 6/4/20241700 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20241700 0 2.00 6.00 6.00
325185 6/4/20241900 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20241900 5 7.00 7.00 7.00
325186 6/4/2024 2100 -2 1 [PDXI MIDC-HOURLYJ HOURLY]-2 PURCHASE 04-06-20242100 15 13.00 13.00 15.00 (2.00)
223067 6/4/2024 0300 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 04-06-20240300 15 15.00 45.00 45.00
223067 6/4/20241400 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 04-06-20241400 0 - - -
223067 6/4/2024 2400 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 04-06-20242400 15 15.00 15.00 15.00
223069 6/4/20241500 0 3 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 04-06-20241500 0 - - -
259439 6/4/2024 0200 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20240200 15 15.00 30.00 30.00
259439 6/4/20241000 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20241000 10 10.00 30.00 30.00
259439 6/4/20241800 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20241800 0 - - -
259439 6/4/2024 2400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20242400 15 15.00 15.00 15.00
325185 6/4/2024 2400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20242400 15 17.00 17.00 17.00
325186 6/4/2024 0200 -2 1 [PDXI MIDC-HOURLYJ HOURLY]-2 PURCHASE 04-06-20240200 15 13.00 13.00 15.00 (2.00)
223069 6/4/20241400 0 1 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 04-06-20241400 0 - - -
259435 6/4/20241100 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]*1.075,0) SALE 04-06-20241100 10 10.75 21.50 21.50
259439 6/4/2024 0500 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20240500 15 15.00 45.00 45.00
259439 6/4/20241500 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 04-06-20241500 0 - - -
259440 6/4/2024 0300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 04-06-20240300 15 15.00 15.00 15.00
325185 6/4/2024 0300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20240300 15 17.00 17.00 17.00
325185 6/4/2024 0500 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20240500 15 17.00 17.00 17.00
325185 6/4/20240700 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 04-06-20240700 10 12.00 24.00 24.00
223067 6/4/2024 0200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 04-06-20240200 15 15.00 45.00 45.00
223067 6/4/20241500 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 04-06-20241500 0 - - -

2024 ID PCA
Total with est Est less actual Q2 Report
RUN 6/15/2024 Enter first day of the month that is missing powerdex values Purchase 28,286.18 29,036.18 102.P/�oge 49 of 52
6/30/2024 Click RUN to get data out of Nucleus Sale 37,061.68 37 061.68 100.0%
Solar Select 78,797.00
Adjusted Total Actual
Actual Price Adj for
Power Key Day Hour Amount Formula Direction Date and time Est Price (Amount* Price
Price with entered e
Price) Volume
Formula
223069 6/15/2024 0200 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 15-06-20240200 10 10.75 10.75 10.75
223069 6/15/20241400 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 15-06-20241400 5 5.38 10.75 10.75
223069 6/16/2024 2400 0 5 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 16-06-20242400 12 12.90 64.50 64.50
223069 6/19/2024 2000 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 19-06-20242000 45 48.38 96.75 96.75
223069 6/23/20241500 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 23-06-20241500 20 21.50 21.50 21.50
223069 6/27/20241600 0 4 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 27-06-20241600 15 16.13 64.50 64.50
223069 6/27/20241900 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 27-06-20241900 25 26.88 26.88 26.88
223069 6/29/20241500 0 1 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 29-06-20241500 30 32.25 32.25 32.25
223069 6/29/2024 2000 0 3 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 29-06-20242000 45 48.38 145.13 145.13
223069 6/29/2024 2100 0 2 [PDXI MIDC-HOURLYJ HOURLY]*1.075 SALE 29-06-20242100 38 40.85 81.70 81.70
223069 6/30/2024 0100 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 30-06-20240100 20 21.50 21.50 21.50
223068 6/18/20241400 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 18-06-20241400 26 24.05 24.05 24.05
223068 6/30/2024 2300 0 6 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 30-06-20242300 15 13.88 83.25 83.25
223067 6/15/2024 2100 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 15-06-20242100 10 10.00 10.00 10.00
223067 6/15/2024 2300 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 15-06-20242300 10 10.00 30.00 30.00
223067 6/16/20240700 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 16-06-20240700 -5 (5.00) (5.00) (5.00)
223067 6/16/20241200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 16-06-20241200 -10 (10.00) (30.00) (30.00)
223067 6/16/20241300 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 16-06-20241300 -10 (10.00) (30.00) (30.00)
223067 6/16/2024 2200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 16-06-20242200 25 25.00 75.00 75.00
223067 6/16/2024 2300 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 16-06-20242300 20 20.00 60.00 60.00
223067 6/17/20241400 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 17-06-20241400 5 5.00 15.00 15.00
223067 6/17/2024 2200 0 1 [PDXIMIDC-HOURLYJHOURLY] SALE 17-06-20242200 7 7.00 7.00 7.00
223067 6/17/2024 2300 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 17-06-20242300 7 7.00 21.00 21.00
223067 6/17/2024 2400 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 17-06-20242400 7 7.00 21.00 21.00
223067 6/18/20241600 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 18-06-20241600 29 29.00 29.00 29.00
223067 6/18/20241900 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 18-06-20241900 28 28.00 28.00 28.00
223067 6/18/2024 2000 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 18-06-20242000 27 27.00 27.00 27.00
223067 6/18/2024 2200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 18-06-20242200 25 25.00 75.00 75.00
223067 6/19/20241900 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 19-06-20241900 45 45.00 135.00 135.00
223067 6/20/20241200 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 20-06-20241200 30 30.00 30.00 30.00
223067 6/23/20240300 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 23-06-20240300 20 20.00 20.00 20.00
223067 6/23/20240500 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 23-06-20240500 15 15.00 15.00 15.00
223067 6/24/2024 0300 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 24-06-20240300 30 30.00 30.00 30.00
223067 6/24/20241600 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 24-06-20241600 55 55.00 55.00 55.00
223067 6/24/20241700 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 24-06-20241700 80 80.00 80.00 80.00
223067 6/25/2024 0600 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 25-06-20240600 50 50.00 100.00 100.00
223067 6/25/20241500 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 25-06-20241500 45 45.00 90.00 90.00
223067 6/26/20241000 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-06-20241000 45 45.00 45.00 45.00
223067 6/26/2024 2300 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-06-20242300 35 35.00 105.00 105.00
223067 6/27/20240200 0 2 [PDXIMIDC-HOURLYJHOURLY] SALE 27-06-20240200 30 30.00 60.00 60.00
223067 6/27/20241100 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 27-06-20241100 20 20.00 20.00 20.00

2024 ID PCA
Q2 Report
Page 50 of 52
Avista Corporation Journal Entry Printed 07/02/2024 at 9:04 AM
Journal: 240-EIM DEFERRAL Effective Date: 202406
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:07/02/2024 9:03 AM
Type: C Submitted by: Kord Parnell Approval Requested:07/02/2024 9:04 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 2,359.96 0.00 Provisional EIM WA-202406 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,359.96 Provisional EIM WA-202406 Interest
CAP
Totals: 2,359.96 2,359.96
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 182334-Regulatory Asset-EIM 885 D57- (29,129.96) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-202406 Amortization
20 03805834-EIM Deferral-ID 407334-Amort of EIM Defer 885 D57- 29,129.96 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-202406 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (21,905.10)°001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc R-o a PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-202406
Total: (21,905.10)
Explanation:
07/02/2024
Prepared by Kord Parnell Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- {jam 07/02/2024
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page I of 1

2024 ID PCA
Q2 Report
Page 51 of 52
Chelan Hydro Customer Cost Calculations - June 2024
Generation Mid-C Valuation Contract Valuation
Total Diff
[Positive-
Contract
On Off Mid-C On Mid-C Off Mid-C Total Busbar Total higher
Peak Peak Total Peak Peak Weighted Cost Cumul.Total Price Cost Cumul.Total Customer than
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) Cost($000s) ($/MWh) ($000s) Cost($000s) Cost($000s) Market]
6/1/2024 503 463 966 18.10 17.98 18.04 17,420 17,4201 34.49 33,302 33,302 17,420 15,882
6/2/2024 - 992 992 25.64 25.64 25,435 42,855 34.49 34,216 67,519 42,855 8,782
6/3/2024 692 340 1,031 28.20 25.64 27.36 28,205 71,060 34.49 35,562 103,080 71,060 7,357
6/4/2024 939 529 1,468 28.55 21.14 25.88 37,981 109,041 34.49 50,618 153,698 109,041 12,637
6/5/2024 898 426 1,324 30.43 11.17 24.24 32,079 141,120 34.49 45,651 199,349 141,120 13,572
6/6/2024 910 486 1,396 34.68 24.21 31.04 43,313 184,433 34.49 48,134 247,483 184,433 4,821
6/7/2024 838 426 1,264 47.11 26.77 40.26 50,869 235,301 34.49 43,581 291,064 235,301 (7,288)
6/8/2024 789 331 1,120 47.11 26.77 41.10 46,007 281,309 34.49 38,614 329,678 281,309 (7,393)
6/9/2024 - 1,122 1,122 11.89 11.89 13,341 294,649 34.49 38,700 368,379 294,649 25,360
6/10/2024 911 385 1,296 21.61 11.89 18.72 24,264 318,914 34.49 44,702 413,081 318,914 20,438
6/11/2024 959 464 1,423 14.95 15.22 15.04 21,392 340,305 34.49 49,065 462,146 340,305 27,674
6/12/2024 762 380 1,141 26.63 18.11 23.80 27,151 367,457 34.49 39,356 501,502 367,457 12,204
6/13/2024 792 352 1,143 35.63 23.20 31.81 36,356 403,812 34.49 39,425 540,927 403,812 3,069
6/14/2024 782 426 1,208 16.94 7.24 13.52 16,331 420,144 34.49 41,667 582,593 420,144 25,335
6/15/2024 557 464 1,020 16.94 7.24 12.53 12,783 432,927 34.49 35,182 617,776 432,927 22,399
6/16/2024 - 1,095 1,095 12.89 12.89 14,108 447,035 34.49 37,752 655,528 447,035 23,644
6/17/2024 804 499 1,303 21.70 12.89 18.33 23,872 470,907 34.49 44,926 700,454 470,907 21,054
6/18/2024 829 432 1,261 31.40 17.13 26.51 33,431 504,338 34.49 43,495 743,949 504,338 10,064
6/19/2024 747 204 951 41.83 32.67 39.87 37,895 542,233 34.49 32,785 776,734 542,233 (5,110)
6/20/2024 678 444 1,121 41.83 32.67 38.21 42,829 585,062 34.49 38,666 815,400 585,062 (4,163)
6/21/2024 1,007 525 1,532 42.47 20.95 35.10 53,756 638,818 34.49 52,825 868,225 638,818 (930)
6/22/2024 758 238 996 42.47 20.95 37.33 37,157 675,975 34.49 34,337 902,562 675,975 (2,820) CheI an 190,709.21 +
6/23/2024 - 1,040 1,040 17.45 17.45 18,139 694,114 34.49 35,855 938,417 694,114 17,716 CBH 56,375.77 +
6/24/2024 792 394 1,185 48.35 17.45 38.09 45,136 739,250 34.49 40,873 979,290 739,250 (4,262) Total - 2 i t ens 247,084.98 T
6/25/2024 624 369 992 66.90 44.49 58.58 58,107 797,357 34.49 34,216 1,013,507 797,357 (23,890)
6/26/2024 876 243 1,118 38.31 35.78 37.76 42,217 839,574 34.49 38,562 1,052,069 839,574 (3,655)
6/27/2024 708 349 1,056 47.58 34.58 43.29 45,714 885,288 34.49 36,424 1,088,493 885,288 (9,290)
6/28/2024 822 280 1,102 47.58 34.58 44.28 48,776 934,064 34.49 37,993 1,126,486 934,064 (10,783)
6/29/2024 929 351 1,280 49.15 26.83 43.03 55,053 989,117 34.49 44,133 1,170,619 989,117 (10,920)
6/30/2024 - 1,202 1,202 26.83 26.83 32,236 1,021,353 34.49 41,443 1,212,062 1,021,353 9,206
© 190,709
PCA
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\CBH_Chelan_Contracts_To_PCA_vAccounting02-29-2024 PCA Montly Report-Chelan

2024 ID PCA
Q2 Report
Page 52 of 52
CBH Deals: 318881 & 318878
Row Labels Sum of Difference
1-Jun-24 $ 3,666.58
2-Jun-24 $ 2,384.08
3-Jun-24 $ 1,259.04
4-Jun-24 $ 2,351.21
5-Jun-24 $ 2,458.90
6-Jun-24 $ 1,623.81
7-Jun-24 $ 413.54
8-Jun-24 $ 290.86
9-Jun-24 $ 3,409.52
10-Jun-24 $ 3,369.56
11-Jun-24 $ 3,882.48
12-Jun-24 $ 2,881.94
13-Jun-24 $ 1,867.84
14-Jun-24 $ 4,949.84
15-Jun-24 $ 4,317.45
16-Jun-24 $ 3,694.16
17-Jun-24 $ 3,066.43
18-Jun-24 $ 2,240.37
19-Jun-24 $ 632.64
20-Jun-24 $ 632.64
21-Jun-24 $ 1,098.42
22-Jun-24 $ 972.62
23-Jun-24 $ 3,112.12
24-Jun-24 $ 609.94
25-Jun-24 $ (2,039.49)
26-Jun-24 $ 911.69
27-Jun-24 $ (16.60)
28-Jun-24 $ (16.60)
29-Jun-24 $ 177.56
30-Jun-24 $ 2,173.22
Grand Total $ 56,375.77