20240731Quarterly Reports.pdf

2024 ID PCA
Q1 Report
Page 1 of 54
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FIRST QUARTER 2024
MONTH OF JANUARY 2024

2024 ID PCA
Q1 Report
Page 2 of 54
Avista Corporation Journal Entry Printed 02/07/2024 at 9:00 AM
Journal: 480-ID PCA Effective Date: 202401
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:02/07/2024 9:00 AM
Type: C Submitted by: Jennifer Hossack Approval Requested:02/07/2024 9:00 AM
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 0.00 V 6,951,378.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 6,951,378.00 V 0.00 Current Deferral Reg Asset-PCA
DEFERRAL
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 20,002.00 V 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 v/ 20,002.00 Reg Asset ID PCA Deferral
DEFERRAL
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 V 1,935,253.00 Amortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 1,935,253.00 V 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 V 51,783.00 Interest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 51,783.00 V 0.00 Interest on Deferral
DEFERRAL
Totals: 8,958,416.00 8,958,416.00
Explanation: 02/07/24
repared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and
interest&DFIT entries. A!' y Tal'f011,j 2/7/24
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q1 Report
Page 3 of 54
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. a ance 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 6,951,378 21,634 20,002 2,152,640 4,778,736 6,931,376 DJ240 EIM Deferral
2/29/2024 182387 R-01 R-03 DJ240 EIM Deferral
3/31/2024 182387 DJ240 EIM Deferral
4/30/2024 182387 DJ240 EIM Deferral
5/31/20241 1823871 i i I IDJ240 EIM Deferral
6/30/2024 1823871 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
1/31/2024 6,951,378 (20,002)
Monthly Entry:
Debit Credit
557380 ED ID 6,951,378Adaho PCA-Def
182387 ED ID 6,951,378 V Regulatory Asset ID PCA Deferral
431600 ED ID 20,002 V Interest Expense Energy Deferrals
182387 ED ID V20,002 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q1 Report
Page 4 of 54
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 1,935,253 51,783 vf 10,544,392 12,427,862 1,883,470
2/29/2024 182386 R-02
3/31/2024 182386
4/30/2024 182386
5/31/2024 182386
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
1/31/2024 (1,935,253) 51,783
Entry:
Debit Credit
182386 ED ID 1,935,253 vRegulatory Asset ID PCA Deferral
557390 ED ID 1,935,253 V Idaho PCA Amt
419600 ED ID 51,783 Anterest Income Energy Deferrals
182386 ED ID 51,783V Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q1 Report
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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 $54,690,914 $54,690,914 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($33,943,259) ($33,943,259) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $4,419,464 $4,419,464 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $21,574,355 $21,574,355 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($3,346,342) ($3,346,342) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $1,782,206 $1,782,206 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $6,131 $6,131 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $45,248,191 $45,248,191 $0 $0 $0 $0 $0 $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 $ 7,435,932 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 $ (2,316,991) (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 $ 3,151,777 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 $ 8,942,104 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 $ (1,634,727) (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 $ 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 1,439,897.00
16 90%Palouse Wind and Rattlesnake Flats $ 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 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project $ (83,917) (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 $ (633,351) (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 $ 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 52,636 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 $18,930,277 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 $26,317,914 $26,317,914
23 Resource Optimization $2,689,707 $2,689,707 / $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense $29,007,621 $29,007,621
25 Idaho Allocation 34.47% V 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 $9,998,927 $9,998,927
27 Idaho 100%Activity(Clearwater) ($17,615) ($17,615)v/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) 2,257,559
28 Rebate ($ ) ($2,257,559)-�
29 Net Power Cost Increase(+)Surcharge;(-) $7,723,753 $7,723,753 V'
Rebate
30 90%of Net Power Cost Change $6,951,378 $6,951,378
R-01
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge ($6,951,378) ($6,951,37
32 Energy Imbalance Market Incremental O&M Costs $24,038 $24,038 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $21,634 $21,634 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($21,634) ($21,634) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry ($6,973,012) $6,973,012 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
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2024 WA ID Actual Deferrals-2/7/2024

2024 ID PCA
Q1 Report
Page 6 of 54
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 $42,360,369 $42,360,369 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $3,096,183 $3,096,183 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $520 $520 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells) $85,337 $85,337 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 Grant County PUD(Priest Rapids/Wanapum) $2,880,764 $2,880,764 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power&Light-Deer Lake $984 $984 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 Small Power $112,666 $112,666 $0 $0 $0 $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 $219,393 $219,393 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $613,308 $613,308 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $2,591,265 $2,591,265 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
14 Palouse Wind $1,909,342 $1,909,342 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat,LLC $748,437 $748,437 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $214,330 $214,330 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
17 Non-Mon.Accruals ($141,984) ($141,984) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $54,690,914 $54,690,914 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $48,020,819 $48,020,819 $0 $0 $0 $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 ($141,984) ($141,984) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555700 $2,685,047 $2,685,047 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($3,528) ($3,528)of $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $1,124,055 $1,124,055 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($761,387) ($761,387),/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Company Absorbed Wind ($265,778) ($265,778)1/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555710 $214,330 $214,330 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555740 $3,819,340 $3,819,340 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$54,690,914 $54,690,914 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($24,625,315) ($24,625,315) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($998,949) ($998,949) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($13,126) ($13,126) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($49,403) ($49,403) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($8,256,466) ($8,256,466) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($33,943,259) ($33,943,259) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($24,238,221) ($24,238,221) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $248,812 $248,812 V $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447100 $9,312,840 $9,312,840 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447150 ($9,696,911) ($9,696,911) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447700 ($605,137) ($605,137) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447710 ($214,330) ($214,330) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447720 ($8,256,466) ($8,256,466) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447740 ($493,846) ($493,846) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
($33,943,259) ($33,943,259) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $1,116,200 $1,116,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $2,321 $2,321 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $3,269,730 $3,269,730 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
28 Colstrip 011-501160 $31,213 $31,213 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $4,419,464 $4,419,464 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 56,818 56,818 - - - - - - - - - - -
31 Colstrip 93,761 93,761 - - - - - - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $19.65
33 Colstrip $34.87
2024 WA ID Actual Deferrals ID Monthly 2

2024 ID PCA
Q1 Report
Page 7 of 54
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 $2,817 $2,817 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $479,532 $479,532 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $267,844 $267,844 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $8,048,513 $8,048,513 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $6,690,143 $6,690,143 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
39 Ralhdrum CT-547310 $6,085,506 $6,085,506 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $21,574,355 $21,574,355 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $46,741,474 $46,741,474 $0 $0 $0 $0 $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 ($2,753,922) ($2,753,922) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
43 456120 ED AN-SPA Trans. ($77,000) ($77,000) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
44 456020 ED AN-Sale of excess SPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN-Clearwater Trans ($137,500) ($137,500) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($214,330) ($214,330) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
47 456017 ED AN-Low Voltage ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
48 456700 ED ID-Low Voltage ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
49 456705 ED AN-Low Voltage ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($3,346,342) ($3,346,342) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $1,777,670 $1,777,670 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
52 565710 ED AN $4,536 $4,536 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $1,782,206 $1,782,206 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
557 Exoense
54 557165 ED AN $2,234 $2,234 $0 $0 $0 $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 $3,897 $3,897 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 Total 557 ED AN Broker&Related Fees $6,131 $6,131 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 $3,443,708 $3,443,708 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 ($3,026,977) ($3,026,977) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $774,329 $774,329 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
63 Gas Bookouts-557711 ($774,329) ($774,329) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $2,611,710 $2,611,710 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $550,289 $550,289 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($1,442,383) ($1,442,383) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($33,455) ($33,455) $0 $0 $0 $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 ($1,698,345) ($1,698,345) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $525,541 $525,541 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($525,541) ($525,541) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $404,547 $404,547 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($331,704) ($331,704) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($331,704) ($331,704) $0 $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 $0 $0 $0 $0
76 Misc.Power Exp.Subtotal $2,616,750 $2,616,750
77 Wind REC Exp Authorized SO $0 SO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Exp Actual 557395 $114 S114 SO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Wind REC Subtotal $114 $114
80 456030 ED ID-Clearwater Trans $13,750 $13,750 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
81 456380-ED-ID-Clearwater REC Revenue ($31,365) ($31,365) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2024 WA ID Actual Deferrals ID Monthly 3

2024 ID PICA
Q1 Report
Page 8 of 54
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
82 Clearwater ($17,615) ($17,615) tI $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
83 Net Resource Optimization $2,689,707 $2,689,707 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs Idaho share $24,038 $24,038
A
85 Adjusted Actual Net Expense $47,944,321 $47,944,321
G) =21634.2/0.9
2024 WA ID Actual Deferrals ID Monthly 4

2024 ID PCA
Q1 Report
Page 9 of 54
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 389,398 V (31,077) 358,321
Deduct Prior Month Unbilled (147,621) V (155,158) (302,779)
Add Current Month Unbilled 155,158 V - - - - - - - - - - - 155,158
Total Retail Sales 396,935 (186,235) 210,700
Test Year Consumption 304,450 J 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 304,450
Difference from Test Year 92,485 (462,152) (369,667)
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
$1M W h
Total Load Change Adjustment-$ $2,257,559 V ($11,281,130) ($9,023,571)
R-04
Page 4 of 4

2024 ID PCA
Q1 Report
Page 10 of 54
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202401\,/ State Code:ID
Rate Schedule Desc Meter Qty Usage City Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 1,020,735 0 0 1,020,735
0011-GENERAL SERVICE 0 0 331,661 0 0 331,661
0012-RESID&FARM-GEN SERV 0 0 30,928 0 0 30,928
0021-LARGE GENERAL SERV 0 0 258,015 0 0 258,015
0022-RESID&FRM-LGE GEN SE 0 0 4,884 0 0 4,884
0025-EXTRA LGE GEN SERV 0 0 132,294 0 0 132,294
0031-PUMPING SERVICE 0 0 20,398 0 0 20,398
0032-PUMPING SVC RES&FRM 0 0 2,315 0 0 2,315
0042-CO OWND ST LTS SO VA 0 0 2,349 0 0 2,349
0044-CST OWND ST LT SO VA 0 0 108 0 0 108
0045-CUST OWND ST LT ENGY 0 0 120 0 0 120
0046-CUST OWND ST LT S V 0 0 396 0 0 396
0047-AREA LIGHT-COM&INDUS 0 0 145 0 0 145
0048-AREA LGHT-FARM&RESID 0 0 425 0 0 _ 425
0049-AREA LGHT-HIPRES SO 0 0 1,029 0 0 1,029
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 136,789 0 0 136,789
Overall-Summary 0 0 1,942,590 0 0 1,942,590
Page 1 of 3 Run Date:Feb 6,2024
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,935,253
R-02
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\OS_Jan 2024 Revenue_RateSch_CM_YTD for ID PCA

2024 ID PCA
Q1 Report
Page 11 of 54
1
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
202401 ED V 01 01 RESIDENTIAL 157,938 212,288,660 23,739,889 157,938 212,288,660 23,739,889
21 21 FIRM COMMERCIAL 22,570 117,623,091 11,499,835 22,570 117,623,091 11,499,835
31 31 FIRM-INDUSTRIAL 373 99,647,581 5,055,504 373 99,647,581 5,055,504
39 39 FIRM-PUMPING-IRRIGATION ONLY 60 42,310 5,973 60 42,310 5,973
51 51 LIGHTING-PUBLIC STREET AND HIWAY 212 657,163 276,421 212 657,163 276,421
80 80INTERDEPARTMENT REVENUE 98 498,620 48,689 98 498,620 48,689
83 83 MISC-SERVICE REVENUE SNP 0 0 7,548 0 0 7,548
85 185 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,879 0 0 9,879
OD OD Other Electric Direct 0 0 1,300 0 0 1,300
ED-Summary 181,251 430,757,426 40,645,037 181,251 430,757,426 40,645,037
202401-Summary 181,251 430,757,426 40,645,037 181,251 430,757,426 40,645,037
Overall-Summary 181,251 430,757,426 V 40,645,037 181,251 430,757,426 40,645,037
Page 2 of 4 Run Date: Feb 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\01_3an 2024 Revenue By Revenue Class ID

2024 ID PCA
Q1 Report
Page 12 of 54
Current Month Journal Entry
Jurisdiction: ID V
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 01 RESIDENTIAL 3800 01 012 1,867,456 $213,863
01 RESIDENTIAL 3800 01 022 296,159 $25,749
01 RESIDENTIAL 3800 01 032 117,180 $17,602
01 RESIDENTIAL 3800 01 001 60,073,287 $6,772,478
1 1:
21 21 FIRM COMMERCIAL 3800 21 031 978,691 $118,775
21 FIRM COMMERCIAL 3800 21 011 20,195,550 $2,086,759
21 FIRM COMMERCIAL 3800 21 021 13,838,751 $1,216,886
21 FIRM COMMERCIAL 3800 21 025 4,766,787 $293,108
21 -Summary 39,779,779 &TY4.1
31 31 FIRM-INDUSTRIAL 3800 31 025 24,557,888 $1,642,224
31 FIRM-INDUSTRIAL 3800 31 031 369,472 $44,246
31 FIRM INDUSTRIAL 3800 31 025P 25,803,977 $1,794,928
31 FIRM-INDUSTRIAL 3800 31 011 298,987 $29,918
31 FIRM-INDUSTRIAL 3800 31 021 1,994,160 $170,960
31 FIRM-INDUSTRIAL 3800 31 025PG 31,077,000 $1,124,055
31 -Summary 84,101,4851 :i.
ID-Summary 186,235,3451 ,331
Overall-Summary 447,234,746 $42,342,263
Deferral Calc Workbook - Unbilled
G:\CLOSE\202401\Revenue\REVUNBL\REVUNBLD - E\202401 SOX Electric Unbilled

2024 ID PCA
Avista Hourly Data 02/05/2024 18:43 PM Q1 Report
DAY HOUR Page 13 of 54
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
1/29/2024 H19 0 0
1/29/2024 H2O 0 0
1/29/2024 H21 0 0
1/29/2024 H22 0 0
1/29/2024 H23 0 0
1/29/2024 H24 0 0
1/30/2024 HO1 0 0
1/30/2024 H02 0 0
1/30/2024 H03 0 0
1/30/2024 H04 0 0
1/30/2024 H05 0 0
1/30/2024 H06 0 0
1/30/2024 H07 0 0
1/30/2024 H08 0 0
1/30/2024 H09 0 0
1/30/2024 H10 1 0
1/30/2024 H11 3 0
1/30/2024 H12 5 0
1/30/2024 H13 4 0
1/30/2024 H14 2 0
1/30/2024 H15 1 0
1/30/2024 H16 1 0
1/30/2024 H17 1 0
1/30/2024 H18 0 0
1/30/2024 H19 0 0
1/30/2024 H2O 0 0
1/30/2024 H21 0 0
1/30/2024 H22 0 0
1/30/2024 H23 0 0
1/30/2024 H24 0 0
1/31/2024 H01 0 0
1/31/2024 H02 0 0
1/31/2024 H03 0 0
1/31/2024 H04 0 0
1/31/2024 H05 0 0
1/31/2024 H06 0 0
1/31/2024 H07 0 0
1/31/2024 H08 0 0
1/31/2024 H09 1 0
1/31/2024 H10 2 0
1/31/2024 H11 2 0
1/31/2024 H12 3 0
1/31/2024 H13 4 0
1/31/2024 H14 2 0
1/31/2024 H15 1 0
1/31/2024 H16 1 0
1/31/2024 H17 0 0
1/31/2024 H18 0 0
1/31/2024 H19 0 0
1/31/2024 H2O 0 0
1/31/2024 H21 0 0
1/31/2024 H22 0 0
1/31/2024 H23 0 0
1/31/2024 H24 0 0
929 242,990.96
5,821.00 Powerdex Accrual
$ 248,811.96
11

_ Power Transaction Register Page:1 2024 ID PCA
Date:02/01( OAW a48:10PM
mid,V,sra Database:NO&NT14 of 54
Profit Center: POWER V arpp r
Contract Month: 202401
Direction: ALL\/
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 31 SllkworthLT 262025 AVST CORP Energy Sys Opt 1,364.000 929.000 $42.950 39,900.55
POWER Total: 1,364.000 929.000 39,900.55
STRA Total: 1,364.000 929.000�/ 39,900.55
NON-INTERCOMPANY TOTAL: 1,364.000 929.000 39,900.55
TOTAL PURCHASES: 1,364.000 929.000 39,900.55

_ Power Transaction Register Page:1 2024 ID PCA
Date:02/01,A%0�6:23PM
mid,V,sra Database:NO T15 of 54
Profit Center: POWER/ arpp�fr
Contract Month: 202401 V
Direction: PURCHASE/
Counterparty: Clearwater Paper Corporation/
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 31 Drake IT 278613 AVST CORP Energy Sys Opt 35,712.000 31,077.000 $36.170 1,124,055.09
POWER Total: 35,712.000 31,077.000 1,124,055.09
PFI Total: 35,712.000 31,077.000 V 1,124,055.09
NON-INTERCOMPANY TOTAL: 35,712.000 31,077.000 1,124,055.09
TOTAL PURCHASES: 35,712.000 31,077.000 1,124,055.09

2024 ID PCA
Total with est Est less actual Q1 Report
RUN 1/2 7/20 24"IE-n ter first day of the month that is missing powerdex values Purchase 7,148.00 7,148.00 100.Pge 16 of 54
1/31/2024 Click RUN to get data out of Nucleus Sale 28,336.10 28,336.10 100.0%
Solar Select 5,821.00 IV
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 1/27/20241600 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 27-01-20241600 50 53.75 53.75 53.75
223069 1/27/20241900 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 27-01-20241900 55 59.13 118.25 118.25
223069 1/27/2024 2100 0 4 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 27-01-20242100 55 59.13 236.50 236.50
223067 1/27/2024 0300 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 27-01-20240300 35 35.00 35.00 35.00
223067 1/27/2024 0900 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 27-01-20240900 45 45.00 90.00 90.00
223067 1/27/20241200 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 27-01-20241200 45 45.00 90.00 90.00
223067 1/27/2024 2200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 27-01-20242200 55 55.00 165.00 165.00
223067 1/27/2024 2400 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 27-01-20242400 35 35.00 105.00 105.00
223067 1/28/20240100 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 28-01-20240100 30 30.00 90.00 90.00
223067 1/29/20241000 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 29-01-20241000 35 35.00 105.00 105.00
223067 1/29/20241500 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 29-01-20241500 30 30.00 60.00 60.00
223067 1/29/20241900 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 29-01-20241900 35 35.00 35.00 35.00
223067 1/31/2024 0200 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 31-01-20240200 35 35.00 105.00 105.00
223067 1/31/20241400 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 31-01-20241400 40 40.00 80.00 80.00
223067 1/31/20241800 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 31-01-20241800 60 60.00 180.00 180.00
223067 1/31/2024 2100 0 3 [PDXIMIDC-HOURLYJHOURLY] SALE 31-01-20242100 55 55.00 165.00 165.00
223066 1/28/2024 2000 0 3 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 28-01-20242000 30 30.00 90.00 90.00
259439 1/27/2024 0800 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-01-20240800 50 50.00 100.00 100.00
259439 1/27/2024 0900 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-01-20240900 45 45.00 225.00 225.00
259439 1/27/20241100 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-01-20241100 45 45.00 180.00 180.00
259439 1/27/20241300 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-01-20241300 45 45.00 180.00 180.00
259439 1/27/2024 2000 0 1 MAX([PDXJMIDC-HOURLYJHOURLY],0) SALE 27-01-20242000 55 55.00 55.00 55.00
259439 1/28/2024 0200 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-01-20240200 30 30.00 90.00 90.00
259439 1/28/20240300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-01-20240300 30 30.00 30.00 30.00
259439 1/28/20240700 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-01-20240700 30 30.00 90.00 90.00
259439 1/29/20240100 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-01-20240100 35 35.00 35.00 35.00
259439 1/29/20240400 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-01-20240400 35 35.00 105.00 105.00
259439 1/29/2024 2200 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-01-20242200 30 30.00 60.00 60.00
259439 1/29/2024 2400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-01-20242400 30 30.00 60.00 60.00
259439 1/30/20241700 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-01-20241700 40 40.00 160.00 160.00
259439 1/31/20240100 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-01-20240100 35 35.00 140.00 140.00
259439 1/31/2024 0900 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-01-20240900 40 40.00 120.00 120.00
259439 1/31/2024 2000 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-01-20242000 60 60.00 180.00 180.00
259439 1/31/2024 2100 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-01-20242100 55 55.00 110.00 110.00
259439 1/31/2024 2300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-01-20242300 45 45.00 135.00 135.00
259439 1/31/2024 2400 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-01-20242400 40 40.00 160.00 160.00
259435 1/31/20241000 0 1 MAX([PDXI MIDC-HOURLYJ HOURLY]*1.075,0) SALE 31-01-20241000 40 43.00 43.00 43.00
325185 1/27/2024 2200 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 27-01-20242200 55 57.00 171.00 171.00
325185 1/27/2024 2300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 27-01-20242300 45 47.00 141.00 141.00
325185 1/28/20240100 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 28-01-20240100 30 32.00 96.00 96.00
325185 1/28/2024 0200 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 28-01-20240200 30 32.00 96.00 96.00

2024 ID PCA
Q1 Report
Page 17 of 54
Avista Corporation Journal Entry Printed 02/02/2024 at 8:11 AM
Journal: 240-EIM DEFERRAL Effective Date: 202401
Team: Energy Delivery Accounting Last Saved by: Blake Parker Last Update:02/02/2024 8:10 AM
Type: C Submitted by: Blake Parker Approval Requested:02/02/2024 8:10 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 2,292.04 0.00 Provisional EIM WA-January Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,292.04 Provisional EIM WA-January Interest
CAP
Totals: 2,292.04 2,292.04
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-January 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-January 2024 Amortization
30 03805834-EIM Deferral-ID 407434-EIM A Deferred O&M 885 D57- (21,634.20) 1 V 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc to-3 PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-January 2024
Total: (21,634.20)
IF" loQ�2 2/2/2024
Explanation:
Prepare by,Bl ke Parker Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- *I� 02/02/2024
Post costs of which 90%are to be deferred through the PCA.
Reviewed by 61 Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q1 Report
Page 18 of 54
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FIRST QUARTER 2024
MONTH OF FEBRUARY 2024

2024 ID PCA
Q1 Report
Page 19 of 54
Avista Corporation Journal Entry Printed 03/06/2024 at 2:38 PM
Journal: 480-ID PCA Effective Date: 202402✓
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:03/06/2024 2:38 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:03/06/2024 2:38 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 3,390,404.00 ✓ 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 3,390,404.00 Xurrent Deferral Reg Asset-PCA
DEFERRAL 3
11 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 15,018.00%Interest on Deferral on 182387
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 15,018.00✓ 0.00 Reg Asset ID PCA Deferral
DEFERRAL 3
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,486,090.00✓Amortizing Deferral
DEFERRAL 2
70 001 557390-IDAHO PCA AMT ED ID DL 1,486,090.00✓ 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 45,264.00-Interest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 45,264.00✓ 0.00 Interest on Deferral
DEFERRAL 2
Totals: 4,936,776.00 4,936,776.00
Explanation: 03/06/24
repared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and A
interest&DFIT entries. ANU ��Vlohj 3/6/24
eviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q1 Report
Page 20 of 54
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
2024 0.41667%1 O
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 0 DJ240 EIM Deferral
2/29/2024 182387 3,604,307 3,390,404 22,694 15,018 251,615 3,627,000 3,375,385 DJ240 EIM Deferral
3/31/2024 182387 R-01 R-021 DJ240 EIM Deferral
4/30/2024 182387 DJ240 EIM Deferral
5/31/20241 182387 DJ240 EIM Deferral
6/30/2024 182387 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
2/29/2024 (3,390,404) 15,018
Entry:
Debit Credit
557380 ED ID 3,390,404 Idaho PCA-Def
182387 ED ID 3,390,404 voRegulatory Asset ID PCA Deferral
419600 ED ID 15,018VInterest Income Energy Deferrals
182387 ED ID 15,018V Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q1 Report
Page 21 of 54
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 10,863,290 1,440,826
3/31/2024 182386 R-04
4/30/2024 182386
5/31/2024 182386
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
2/29/2024 (1,486,090) 45,264
Entry:
Debit Credit
182386 ED ID 1,486,090 rRegulatory Asset ID PCA Deferral
557390 ED ID 1,486,090 V Idaho PCA Amt
419600 ED ID 45,264vinterest Income Energy Deferrals
182386 ED ID 45,264V Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q1 Report
Page 22 of 54
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 $70,782,863 $54,690,914 $15,757,837 $334,112 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($60,512,978) ($33,943,259) ($26,569,719) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $8,542,509 $4,419,464 $4,123,045 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $34,191,356 $21,574,355 $12,617,001 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($6,689,657) ($3,346,342) ($3,343,315) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $3,518,182 $1,782,206 $1,735,976 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $129,444 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $36,340 $6,131 $30,209 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $49,663,947 $45,248,191 $4,415,756 $334,112 $0 $0 $0 $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 $ 14,505,143 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 $ (4,253,555) (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 $ 5,901,743 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 $ 16,416,634 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 $ (3,446,396) (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 $ 2,879,794 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 $ 4,885,500 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 $ (167,834) (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 $ (1,297,389) (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 $ 268,334 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 105,272 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 $35,797,246 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 $13,866,701 $26,317,914 ($12,451,213)ve ($13,738,109)
23 Resource Optimization $4,229,638 $2,689,707 $1,539,931 V $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense $18,096,339 $29,007,621 ($10,911,282)O ($13,738,109)
25 Idaho Allocation 34.47% 34.47% V 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47
26 Idaho Share $6,237,808 $9,998,927 ($3,761,119)v, ($4,735,526)
27 Idaho 100%Activity(Clearwater) ($74,165) ($17,615) ($56,550) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-)
28 Rebate ($594,042) ($644,595) $50,553R-03$10,896,966
29 Nebate t Power Cost Increase(+)Surcharge;
Re (-) $5,569,601 $9,336,717 ($3,767,116)v, $6,161,440
30
90%of Net Power Cost Change $5,012,641 $8,403,045 ($3,390,404 11) $5,545,296
R-01
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge ($5,012,641) ($8,403,045) $3,390,404,/ ($5,545,296)
32 Energy Imbalance Market Incremental O&M Costs $49,253 $24,038 $25,215 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $44,328 $21,634 $22,694 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($44,328) ($21,634) ($22,694) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry ($5,056,969) $8,424,679 ($3,367,710) $5,545,296 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
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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
555 PURCHASED POWER
1 Other Short-Term Purchases $45,377,463 $42,360,369 $2,682,982 $334,112 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $6,192,366 $3,096,183 $3,096,183 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $25,071 $520 $24,551 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells) $170,674 $85,337 $85,337 $0 $0 $0 $0 SO $0 $0 $0 $0 $0
5 Grant County PUD(Priest Rapids/Wanapum) $5,761,528 $2,880,764 $2,880,764 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power&Light-Deer Lake $2,300 $984 $1,316 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 Small Power $286,096 $112,666 $173,430 $0 $0 $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 $731,409 $219,393 $512,016 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $1,170,306 $613,308 $556,998 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $5,261,123 $2,591,265 $2,669,858 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
14 Palouse Wind $3,814,761 $1,909,342 $1,905,419 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat,LLC $1,775,370 $748,437 $1,026,933 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $240,389 $214,330 $26,059 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
17 Non-Mon.Accruals ($25,993) ($141,984) $115,991 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $70,782,863 $54,690,914 $15,757,837 $334,112 $0 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $63,081,692 $48,020,819 $15,060,873 $0 $0 $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 ($25,993) ($141,984) $115,991 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555700 $2,749,347 $2,685,047 $64,300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($9,098) ($3,528) ($5,570)1/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $2,580,512 $1,124,055 $1,456,457 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($1,747,929) ($761,387) ($986,642)O $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F ($61,682) $0 ($61,682) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Company Absorbed Wind ($559,013) ($265,778) ($293,235)1/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555710 $240,389 $214,330 $26,059 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555740 $4,534,638 $3,819,340 $381,186 $334,112 $0 $0 $0 $0 $0 $0 $0 $0 $0
$70,782,863 $54,690,914 $15,757,837 $334,112 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($48,563,611) ($24,625,315) ($23,938,296) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($1,195,418) ($998,949) ($196,469) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($25,265) ($13,126) ($12,139) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($97,873) ($49,403) ($48,470) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($10,630,811) ($8,256,466) ($2,374,345) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($60,512,978) ($33,943,259) ($26,569,719) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($42,263,080) ($24,238,221) ($18,024,859) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $315,610 $248,812 $66,798 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447100 $5,927,952 $9,312,840 ($3,384,888) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447150 ($12,401,984) ($9,696,911) ($2,705,073) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447700 ($728,337) ($605,137) ($123,200) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447710 ($240,389) ($214,330) ($26,059) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447720 ($10,630,811) ($8,256,466) ($2,374,345) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447740 ($491,939) ($493,846) $1,907 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
($60,512,978) ($33,943,259) ($26,569,719) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $2,174,707 $1,116,200 $1,058,507 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $2,121 $2,321 ($200) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $6,308,978 $3,269,730 $3,039,248 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
28 Colstrip 011-501160 $56,703 $31,213 $25,490 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $8,542,509 $4,419,464 $4,123,045 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 112,338 56,818 55,520 - - - - - - - - - -
31 Colstrip 178,102 93,761 84,341 - - - - - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $19.65 $19.07
33 Colstrip $34.87 $36.04
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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 $231 $2,817 ($2,586) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $732,570 $479,532 $253,038 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $438,846 $267,844 $171,002 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $12,701,537 $8,048,513 $4,653,024 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $10,712,868 $6,690,143 $4,022,725 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $9,605,304 $6,085,506 $3,519,798 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $34,191,356 $21,574,355 $12,617,001 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $53,003,750 $46,741,474 $5,928,164 $334,112 $0 $0 $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 ($5,685,226) ($2,753,922) ($2,931,304) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
43 456120 ED AN-SPA Trans. ($154,000) ($77,000) ($77,000) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
44 456020 ED AN-Sale of excess SPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN-Clearwater Trans ($282,862) ($137,500) ($145,362) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($240,389) ($214,330) ($26,059) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
47 456017 ED AN-Low Voltage ($20,126) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
48 456700 ED ID-Low Voltage ($10,466) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
49 456705 ED AN-Low Voltage ($296,588) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($6,689,657) ($3,346,342) ($3,343,315) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $3,509,110 $1,777,670 $1,731,440 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
52 565710 ED AN $9,072 $4,536 $4,536 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $3,518,182 $1,782,206 $1,735,976 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
557 Expense
54 557165 ED AN $28,661 $2,234 $26,427 $0 $0 $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 $7,679 $3,897 $3,782 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 Total 557 ED AN Broker&Related Fees $36,340 $6,131 $30,209 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $129,444 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $129,444 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 $5,307,236 $3,443,708 $1,863,528 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 ($3,665,194) ($3,026,977) ($638,217) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $910,179 $774,329 $135,850 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
63 Gas Bookouts-557711 ($910,179) ($774,329) ($135,850) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
64 Intraw Thermal Gas-557730 $3,304,708 $2,611,710 $692,998 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $1,885,195 $550,289 $1,334,906 $0 so so so $0 so $0 $0 $0 $0
66 Fuel Dispatch-456015 ($2,683,314) ($1,442,383) ($1,240,931) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($66,319) ($33,455) ($32,864) $0 $0 $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 Intraw Thermal Gas-456730 ($1,826,327) ($1,698,345) ($127,982) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $539,031 $525,541 $13,490 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($539,031) ($525,541) ($13,490) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $2,255,985 $404,547 $1,851,438 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($643,246) ($331,704) ($311,542) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($643,246) ($331,704) ($311,542) $0 $0 $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 $0 $0 $0 $0
76 Misc.Power Exp.Subtotal $2,616,750 $2,616,750 $0 $0
77 Wind REC Exp Authorized $0 $0 so $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Exp Actual 557395 $149 $114 $35 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Wind REC Subtotal $149 $114 $35 $0
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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 Ju1-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
80 456030 ED ID-Clearwater Trans $27,500 $13,750 $13,750 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
81 456380-ED-ID-Clearwater REC Revenue ($101,665) ($31,365) ($70,300) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
82 Clearwater ($74,165) ($17,615) ($56,550) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
83 Net Resource Optimization $4,229,638 $2,689,707 $1,539,931 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $49,253 $24,038 $25,215 A
85 Adjusted Actual Net Expense $64,202,785 $47,944,321 $5,924,352 $334,112
A
22,693.50 -
0.90 =
25,215.00 T+
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2024 ID PCA
Q1 Report
Page 26 of 54
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 323,320 298,945V (40,267) 581,998
Deduct Prior Month Unbilled (147,621) (155,158),/ (130,059) (432,838)
Add Current Month Unbilled 155,158 130,059 V 285,217
Total Retail Sales 330,857 273,846 (170,326) - - - 434,377
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 580,367
Difference from Test Year 26,407 (2,071) V (446,414) (422,078)
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
$/M W h
Total Load Change Adjustment-$ $644,595 ($50,553) ($10,896,966) ($10,302,924)
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2024 ID PCA
Q1 Report
Page 27 of 54
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202402 v State Code:ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 703,814.51 0 0 1,507,461.85
0011-GENERAL SERVICE 0 0 266,833.11 0 0 541,929.87
0012-RESID&FARM-GEN SERV 0 0 22,394.07 0 0 47,363.79
0021-LARGE GENERAL SERV 0 0 194,170.26 0 0 406,441.21
0022-RESID&FRM-LGE GEN SE 0 0 4,038.71 0 0 8,000.75
0025-EXTRA LGE GEN SERV 0 0 146,330.13 0 0 278,623.71
0031-PUMPING SERVICE 0 0 19,732.68 0 0 37,827.77
0032-PUMPING SVC RES&FRM 0 0 1,504.33 0 0 3,144.42
0042-CO OWND ST LTS SO VA 0 0 2,214.85 0 0 4,429.1
0044-CST OWND ST LT SO VA 0 0 105.43 0 0 210.86
0045-CUST OWND ST LT ENGY 0 0 120.41 0 0 240.82
0046-CUST OWND ST LT S V 0 0 387.35 0 0 774.7
0047-AREA LIGHT-COM&INDUS 0 0 129.98 0 0 260.95
0048-AREA LGHT-FARM&RESID 0 0 340.98 0 0 _ 682.98
0049-AREA LGHT-HI FIRES SO 0 0 845.75 0 0 1,706.67
025 EXTRA LARGE GEN SERVICE/POTLATCH 0_ 0 128,761.84 0 0 265,550.75
Overall-Summary 0 1,491,724.391,/ 0 0.�3,104,650.2
Page 1 of 3 Run Date:Mar 6,2024
IFor Internal Use Only I
Conversion Factor 0.996223 VSettlement Revenue Conversion Factor Changes October 1st of Every Year
1,486,090
R-04
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\02_Feb 2024 Revenue_RateSch_CM_YTD for ID PCA

2024 ID PCA
Q1 Report
Page 28 of 54
1,
Revenue By Revenue Class Data Source: Financial Reporting
Electric,/ Data Updated Daily
State Code: ID
Accounting Period Service Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage YTD Revenue Amt
202402 V ED 01 01 RESIDENTIAL 126,344 146,689,465 16,631,904 126,231 313,935,043 35,374,259
21 21 FIRM COMMERCIAL 19,015 94,106,015 9,303,954 18,971 192,725,540 18,939,549
31 31 FIRM-INDUSTRIAL 317 i 88,366,978 5,096,182 316 186,256,220 9,991,991
39 39 FIRM-PUMPING-IRRIGATION ONLY 41 35,233 4,885 39 58,361 8,206
51 51 LIGHTING-PUBLIC STREET AND HIWAY 195 563,619 261,785 195 1,187,019 522,996
80 80INTERDEPARTMENT REVENUE 52 260,612 25,715 53 539,013 52,920
83 83 MISC-SERVICE REVENUE SNP 0 0 9,186 0 0 16,330
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 19,094
OD OD Other Electric Direct 0 0 1,300 0 0 2,600
ED-Summary 145,964 330,021,922 31,344,459 145,804 694,701,195 64,927,945
202402-Summary 145,964 330,021,922 31,344,459 145,804 694,701,195 64,927,945
Overall-Summary 145,964 330,021,922 31,344,459 145,804 694,701,195 64,927,945
Page 2 of 4 Run Date: Mar 6,2024
For Internal Use Only
Billed Sales-Calc Workbook
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\02_Feb 2024 Revenue By Revenue Class ID

2024 ID PCA
Q1 Report
Page 29 of 54
Current Month Journal Entry
Jurisdiction: ID e
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 01 RESIDENTIAL 3800 01 022 252,003 $22,126
01 RESIDENTIAL 3800 01 032 90,984 $14,390
01 RESIDENTIAL 3800 01 001 43,911,590 $5,075,673
01 RESIDENTIAL 3800 01 012 1,397,484 $168,438
21 21 FIRM COMMERCIAL 3800 21 021 10,508,222 $929,508
21 FIRM COMMERCIAL 3800 21 025 4,443,804 $276,726
21 FIRM COMMERCIAL 3800 21 011 16,357,156 $1,707,787
21 FIRM COMMERCIAL 3800 21 031 891,892 $108,298
31 31 FIRM-INDUSTRIAL 3800 31 025 24,300,946 $1,491,973
31 FIRM-INDUSTRIAL 3800 31 011 241,050 $24,271
31 FIRM-INDUSTRIAL 3800 31 025PG 40,267,000 $1,456,457
31 FIRM-INDUSTRIAL 3800 31 031 331,144 $39,689
31 FIRM-INDUSTRIAL 3800 31 021 1,583,482 $136,367
31 FIRM INDUSTRIAL 3800 31 025P 25,749,138 $1,654,401
31 -Summary .0 $4,803,158.
i i i. i
Unbilled - Calc Workbook

2024 ID PCA
Q1 Report
Page 30 of 54
Avista Hourly Data 03/05/2024 15:25 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
2/28/2024 H02 0 0
2/28/2024 H03 0 0
2/28/2024 H04 0 0
2/28/2024 H05 0 0
2/28/2024 H06 0 0
2/28/2024 H07 0 0
2/28/2024 HO8 1 0
2/28/2024 H09 1 0
2/28/2024 H10 2 0
2/28/2024 H11 2 0
2/28/2024 H12 2 0
2/28/2024 H13 5 0
2/28/2024 H14 2 0
2/28/2024 H15 2 0
2/28/2024 H16 1 0
2/28/2024 H17 0 0
2/28/2024 H18 0 0
2/28/2024 H19 0 0
2/28/2024 H2O 0 0
2/28/2024 H21 0 0
2/28/2024 H22 0 0
2/28/2024 H23 0 0
2/28/2024 H24 0 0
2/29/2024 HO1 0 0
2/29/2024 H02 0 0
2/29/2024 H03 0 0
2/29/2024 H04 0 0
2/29/2024 HO5 0 0
2/29/2024 H06 0 0
2/29/2024 H07 0 0
2/29/2024 H08 0 0
2/29/2024 H09 0 0
2/29/2024 H10 0 0
2/29/2024 H11 1 0
2/29/2024 H12 1 0
2/29/2024 H13 2 0
2/29/2024 H14 2 0
2/29/2024 H15 4 0
2/29/2024 H16 5 0
2/29/2024 H17 8 0
2/29/2024 H18 0 0
2/29/2024 H19 0 0
2/29/2024 H2O 0 0
2/29/2024 H21 0 0
2/29/2024 H22 0 0
2/29/2024 H23 0 0
2/29/2024 H24 0 0
1538 0 43,673.45
23,125.00 oPowerdex Accrual
$ 66,798.45
H:\Reports\Nucleus Reports\Power 2024\2)Feb 2024\Feb 2024 Solar Select Gen 12

_ Power Transaction Register Page:1 2024 ID PCA
Date:03/01,A%0�13:37PM
mid,V,sra Database:NO&NT31 of 54
Profit Center: POWER ✓ arpp r
Contract Month: 202402 ✓
Direction: ALL ✓
Counterparty: Adams Nielson Solar, LLC ✓
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 29 SllkworthLT 262025 AVST CORP Energy Sys Opt 2,436.000 1,538.000 $42.950 66,057.10
POWER Total: 2,436.000 1,538.000✓ 66,057.10 ✓
STRA Total: 2,436.000 1,538.000 Information used on 66,057.10
Solar Select tab of
NON-INTERCOMPANY TOTAL: 2,436.000 1,538.000 Deferral Calculation 66,057.10
and volumes used on
TOTAL PURCHASES: 2,436.000 1,538.000 Monthly tabs of 66,057.10
Deferral Calculation

_ Power Transaction Register Page:1 2024 ID PCA
Date:03/01, OAWM8:41 AM
mid,V,sra Database:NO&NT32 of 54
Profit Center: POWER arpp r
Contract Month: 202402
Direction: ALL
Counterparty: Clearwater Paper Corporation./
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 29 Drake IT 278613 AVST CORP Energy Sys Opt 33,408.000 40,267.000 $36.170 1,456,457.39
POWER Total: 33,408.000 40,267.000 1,456,457.39
PFI Total: 33,408.000 40,267.000 Input Tab 1,456,457.39
NON-INTERCOMPANY TOTAL: 33,408.000 40,267.000 1,456,457.39
TOTAL PURCHASES: 33,408.000 40,267.000 1,456,457.39

2024 ID PCA
Total with est Est less actual p Q1 Report
RUN 2/18/2024 Enter first day of the month that is missing powerdex values Purchase 38,267.75 38,267.75 100.U�oge 33 of 54
2/29/2024°Click RUN to get data out of Nucleus Sale 38,412.75 38,412.75 100.0%
Solar Select 23,125.00
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 2/18/2024 2100 0 3 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 18-02-20242100 45 48.38 145.13 145.13
223069 2/26/2024 0500 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 26-02-20240500 20 21.50 43.00 43.00
223069 2/28/20241600 0 5 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 28-02-20241600 25 26.88 134.38 134.38
223069 2/29/20241300 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 29-02-20241300 25 26.88 26.88 26.88
223069 2/29/2024 2300 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 29-02-20242300 35 37.63 75.25 75.25
223068 2/20/2024 0900 0 3 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 20-02-20240900 50 46.25 138.75 138.75
223068 2/20/20241000 0 2 [PDXI MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 20-02-20241000 50 46.25 92.50 92.50
223068 2/20/20241100 0 3 [PDXI MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 20-02-20241100 45 41.63 124.88 124.88
223068 2/20/2024 2400 0 2 [PDXI MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 20-02-20242400 55 50.88 101.75 101.75
223068 2/21/20240100 0 3 [PDXI MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 21-02-20240100 45 41.63 124.88 124.88
223068 2/21/2024 0300 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 21-02-20240300 45 41.63 83.25 83.25
223068 2/21/2024 2100 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 21-02-20242100 50 46.25 46.25 46.25
223068 2/22/20241600 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 22-02-20241600 30 27.75 55.50 55.50
223067 2/18/2024 0200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 18-02-20240200 55 55.00 165.00 165.00
223067 2/18/2024 2300 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 18-02-20242300 35 35.00 105.00 105.00
223067 2/19/20241800 0 1 [PDXIMIDC-HOURLYJHOURLY] SALE 19-02-20241800 50 50.00 50.00 50.00
223067 2/22/2024 2300 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 22-02-20242300 35 35.00 35.00 35.00
223067 2/23/20241400 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 23-02-20241400 30 30.00 90.00 90.00
223067 2/25/20241300 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 25-02-20241300 -10 (10.00) (10.00) (10.00)
223067 2/25/20241400 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 25-02-20241400 -10 (10.00) (20.00) (20.00)
223067 2/26/2024 0800 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-02-20240800 40 40.00 40.00 40.00
223067 2/26/20241700 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 26-02-20241700 40 40.00 40.00 40.00
223067 2/27/20240600 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 27-02-20240600 35 35.00 35.00 35.00
223067 2/27/20240700 0 1 [PDXIMIDC-HOURLYJHOURLY] SALE 27-02-20240700 40 40.00 40.00 40.00
223067 2/28/2024 0200 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-02-20240200 40 40.00 120.00 120.00
223067 2/28/20241200 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-02-20241200 25 25.00 75.00 75.00
223067 2/28/20241700 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-02-20241700 40 40.00 120.00 120.00
223067 2/28/20241800 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 28-02-20241800 50 50.00 150.00 150.00
223067 2/28/2024 2000 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-02-20242000 30 30.00 60.00 60.00
223067 2/28/2024 2100 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-02-20242100 30 30.00 60.00 60.00
223067 2/29/20241900 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 29-02-20241900 40 40.00 120.00 120.00
223067 2/29/2024 2200 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 29-02-20242200 35 35.00 105.00 105.00
223066 2/20/20241600 0 3 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 20-02-20241600 50 50.00 150.00 150.00
223066 2/21/2024 0100 0 3 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 21-02-20240100 45 45.00 135.00 135.00
223066 2/21/2024 0500 0 3 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 21-02-20240500 45 45.00 135.00 135.00
223066 2/21/2024 0900 0 3 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 21-02-20240900 45 45.00 135.00 135.00
223066 2/21/20241400 0 2 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 21-02-20241400 40 40.00 80.00 80.00
223066 2/21/2024 2200 0 3 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 21-02-20242200 50 50.00 150.00 150.00
223066 2/22/20241300 0 3 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 22-02-20241300 30 30.00 90.00 90.00
223066 2/22/20241600 0 3 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 22-02-20241600 30 30.00 90.00 90.00
223066 2/28/2024 2300 0 1 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 28-02-20242300 20 20.00 20.00 20.00

2024 ID PCA
Q1 Report
Page 34 of 54
Avista Corporation Journal Entry Printed 03/04/2024 at 7:59 AM
Journal: 240-EIM DEFERRAL Effective Date: 202402
Team: Energy Delivery Accounting Last Saved by: Blake Parker Last Update:03/04/2024 7:59 AM
Type: C Submitted by: Blake Parker Approval Requested:03/04/2024 7:59 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 2,305.46 0.00 Provisional EIM WA-February Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,305.46 Provisional EIM WA-February Interest
CAP
Totals: 2,305.46 2,305.46
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-February 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-February 2024 Amortization O
A
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (22,693.50)v001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc R_pZ PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-February 2024
Total: (22,693.50)
UJ" AQ� 3/4/2024
Explanation:
Prepa d�Ze Parker Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 03/0Date
4/2024
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q1 Report
Page 35 of 54
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]
2/1/2024 585 206 790 50.26 42.69 48.29 38,150 38,150 51.06 40,339 40,339 38,150 2,189
2/2/2024 446 246 691 40.73 35.07 38.72 26,755 64,905 51.06 35,284 75,623 64,905 8,529
2/3/2024 481 313 794 40.73 35.07 38.50 30,551 95,455 51.06 40,518 116,141 95,455 9,967
2/4/2024 - 574 574 43.64 43.64 25,049 120,505 51.06 29,310 145,451 120,505 4,260
2/5/2024 535 211 746 60.92 43.64 56.04 41,778 162,283 51.06 38,067 183,518 162,283 (3,711)
2/6/2024 553 222 1 774 54.55 58.79 55.76 43,161 205,444 51.06 39,522 223,040 205,444 (3,639)
2/7/2024 499 172 671 53.50 51.04 52.87 35,449 240,892 51.06 34,237 257,277 240,892 (1,211)
2/8/2024 547 230 777 44.96 43.00 44.38 34,461 275,353 51.06 39,650 296,927 275,353 5,189
2/9/2024 452 229 680 56.69 58.40 57.26 38,940 314,293 51.06 34,722 331,650 314,293 (4,218)
2/10/2024 372 339 711 56.69 58.40 57.51 40,886 355,179 51.06 36,305 367,955 355,179 (4,581)
2/11/2024 - 576 576 41.52 41.52 23,895 379,074 51.06 29,386 397,341 379,074 5,492
2/12/2024 425 300 724 47.83 41.52 45.22 32,739 411,813 51.06 36,969 434,310 411,813 4,230
2/13/2024 692 290 982 57.26 55.82 56.83 55,783 467,596 51.06 50,118 484,428 467,596 (5,665)
2/14/2024 672 223 894 58.11 57.10 57.86 51,726 519,322 51.06 45,650 530,078 519,322 (6,076)
2/15/2024 410 288 698 64.09 64.40 64.22 44,792 564,114 51.06 35,616 565,693 564,114 (9,176)
2/16/2024 683 401 1 1,083 64.09 64.40 64.20 69,534 633,647 51.06 55,300 620,994 620,994 (14,233)
2/17/2024 337 212 549 50.46 51.18 50.74 27,855 661,503 51.06 28,033 649,027 649,027 178
2/18/2024 - 582 582 51.18 51.18 29,787 691,289 51.06 29,718 678,745 678,745 (69)
2/19/2024 536 215 751 60.42 59.29 60.10 45,102 736,392 51.06 38,322 717,068 717,068 (6,780)
2/20/2024 558 179 737 60.42 59.29 60.15 44,298 780,689 51.06 37,607 754,675 754,675 (6,690)
2/21/2024 558 203 761 58.70 57.26 58.32 44,350 825,039 51.06 38,833 793,508 793,508 (5,517)
2/22/2024 474 247 721 47.60 47.15 47.45 34,185 859,224 51.06 36,790 830,298 830,298 2,605
2/23/2024 487 224 711 39.10 35.57 37.99 26,992 886,215 51.06 36,280 866,578 866,578 9,288
2/24/2024 424 148 571 39.10 35.57 38.19 21,805 908,021 51.06 29,157 895,735 895,735 7,351
2/25/2024 - 535 535 20.60 20.60 11,021 919,042 51.06 27,318 923,053 919,042 16,297
2/26/2024 461 232 693 35.13 20.60 30.26 20,957 939,998 51.06 35,361 958,413 939,998 14,404
2/27/2024 686 443 1,129 42.42 33.50 38.92 43,919 983,918 51.06 57,624 1,016,037 983,918 13,704
2/28/2024 485 252 737 24.89 27.41 25.75 18,967 1,002,884 51.06 37,607 1,053,645 1,002,884 18,641
2/29/2024 404 238 642 37.55 28.11 34.05 21,860 1,024,745 51.06 32,782 1,086,427 1,024,745 10,922
- - - - - 61,682 0
- - - - - 0 PCA
Deferral Calc Workbook-Input
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\CBH_Chelan_Contracts_To_PCA_vAccounting02-29-2024

2024 ID PCA
Q1 Report
Page 36 of 54
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FIRST QUARTER 2024
MONTH OF MARCH 2O24

2024 ID PCA
Q1 Report
Page 37 of 54
Avista Corporation Journal Entry Printed 04/04/2024 at 3:08 PM
Journal: 480-ID PCA Effective Date: 202403
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:04/04/2024 3:00 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:04/04/2024 3:06 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 3,076,954.00 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 3,076,954.00 kurrent Deferral Reg Asset-PCA
DEFERRAL 3
11 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,048.004nterest on Deferral on 182387
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 1,048.00 0.00 Reg Asset ID PCA Deferral
DEFERRAL 3
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,341,92 1.00 Amortizing Deferral
DEFERRAL 2
70 001 557390-IDAHO PCA AMT ED ID DL 1,341,921.00 v 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 39,26LOOdnterest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 39,261.00V 0.00 Interest on Deferral
DEFERRAL 2
Totals: 4,459,184.00 4,459,184.00
Explanation: 644'"I— 04/04/24
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and ��y '��f0�'/f 4/4/24
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q1 Report
Page 38 of 54
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 R-01 3,076,954 27,991 1,048 2,796,301 279,605 3,075,906 DJ240 EIM Deferral
4/30/2024 182387 R-02 I DJ240 EIM Deferral
5/31/20241 1823871 1 1 1 1 IDJ240 EIM Deferral
6/30/2024 1823871 1 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
(3,076,954) 1,048
Entry:
Debit Credit
557380 ED ID 3,076,954 V Idaho PCA-Def
182387 ED ID 3,076,954 VItegulatory Asset ID PCA Deferral
419600 ED ID 1,048,/Interest Income Energy Deferrals
182387 ED ID 1,048 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q1 Report
Page 39 of 54
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 Y1 8,119,804 9,422,464 1,302,660
4/30/2024 182386 R-04
5/31/2024 182386
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
(1,341,921) 39,261
Entry:
Debit Credit
182386 ED ID 1,341,921 vRegulatory Asset ID PCA Deferral
557390 ED ID 1,341,921 J Idaho PCA Amt
419600 ED ID 39,261VInterest Income Energy Deferrals
182386 ED ID 39,261 V Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q1 Report
Page 40 of 54
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 $86,020,127 $54,690,914 $15,757,837 $15,483,601 $87,775 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($87,526,145) ($33,943,259) ($26,569,719) ($26,892,327) ($120,840) $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $12,359,641 $4,419,464 $4,123,045 $3,817,132 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $47,465,855 $21,574,355 $12,617,001 $13,274,499 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($10,019,051) ($3,346,342) ($3,343,315) ($3,329,394) $0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $5,205,218 $1,782,206 $1,735,976 $1,687,036 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $194,166 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $43,430 $6,131 $30,209 $7,090 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $53,776,306 $45,248,191 $4,415,756 $4,112,359 ($33,065) $0 $0 $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 0ct/24 Nov/24 Dec/24
10 555 Purchased Power $ 21,938,944 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 $ (6,794,023) (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 $ 8,798,076 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 $ 21,485,545 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 $ (5,337,956) (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 $ 4,319,691 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 $ 7,328,250 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 $ (251,751) (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 $ (2,177,718) (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 $ 402,501 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 157,908 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 $49,869,467 18,930,277 16,866,969 14,072,221 V 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 $3,906,839 $26,317,914 ($12,451,213) ($9,959,862)J ($9,515,401)
23 Resource Optimization $4,124,123 $2,689,707 $1,539,931 ($105,515)V $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense $8,030,962 $29,007,621 ($10,911,282) ($10,065,377) ($9,515,401)
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 $2,768,273 $9,998,927 ($3,761,119) ($3,469,535) V ($3,279,959)
27 Idaho 100%Activity(Clearwater) ($154,403) ($17,615) ($56,550) ($80,238)V $0 $0 $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($463,107
28 Rebate ) ($644,595) $50,553 $130,935 $10,298,384
R-03
29 Net Power Cost Increase(+)Surcharge;(-) $2,150,763 $9,336,717
Rebate ($3,767,116) ($3,418,838)v, $7,018,425
30 90/of Net Power Cost Change $1,935,687 $8,403,045 ($3,390,404) ($3,076,954)✓$6,316,583
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge ($1,935,687) ($8,403,045) $3,390,404 $3,076,954 O ($6,316,583)
32 Energy Imbalance Market Incremental O&M Costs $80,354 $24,038 $25,215 $31,101 $0 $0 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $72,319 $21,634 $22,694 $27,991 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($72,319) ($21,634) ($22,694) ($27,991) $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry ($2 008,006) $8,424 679 ($3,367,710) ($3 048 963) $6,316,583 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Page 1 of 4
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2024 ID PCA
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Page 41 of 54
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 $47,527,995 $42,360,369 $2,682,982 $2,396,869 $87,775 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $9,288,549 $3,096,183 $3,096,183 $3,096,183 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $56,793 $520 $24,551 $31,722 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells) $256,011 $85,337 $85,337 $85,337 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 Grant County PUD(Priest Rapids/Wanapum) $8,788,839 $2,880,764 $2,880,764 $3,027,311 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power&Light-Deer Lake $3,477 $984 $1,316 $1,177 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 Small Power $433,592 $112,666 $173,430 $147,496 $0 $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 $1,167,573 $219,393 $512,016 $436,164 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $1,684,869 $613,308 $556,998 $514,563 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $7,841,727 $2,591,265 $2,669,858 $2,580,604 $0 $0 $0 $0 $0 $0 $0 $0 $0
14 Palouse Wind $5,740,269 $1,909,342 $1,905,419 $1,925,508 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 Rattlesnake Flat,LLC $2,913,440 $748,437 $1,026,933 $1,138,070 $0 $0 $0 $0 $0 $0 $0 $0 $0
16 WPM Ancillary Services $340,001 $214,330 $26,059 $99,612 $0 $0 $0 $0 $0 $0 $0 $0 $0
17 Non-Mon.Accruals ($23,008) ($141,984) $115,991 $2,985 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $86,020,127 $54,690,914 $15,757,837 $15,483,601 $87,775 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $77,521,834 $48,020,819 $15,060,873 $14,440,142 $0 $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 ($23,008) ($141,984) $115,991 $2,985 $0 $0 $0 $0 $0 $0 $0 $0 $0
555700 $2,794,147 $2,685,047 $64,300 $44,800 $0 $0 $0 $0 $0 $0 $0 $0 $0
Solar Select Adjustment ($17,907) ($3,528) ($5,570) ($8,809)1/ $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $4,056,827 $1,124,055 $1,456,457 $1,476,315 $0 $0 $0 $0 $0 $0 $0 $0 $0
Clearwater Adjustment ($2,747,921) ($761,387) ($986,542) ($999,992)1/ $0 $0 $0 $0 $0 $0 $0 $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F ($463,367) $0 ($61,682) ($401,685)1/ $0 $0 $0 $0 $0 $0 $0 $0 $0
Company Absorbed Wind ($865,371) ($265,778) ($293,235) ($306,358)1/ $0 $0 $0 $0 $0 $0 $0 $0 $0
555710 $340,001 $214,330 $26,059 $99,612 $0 $0 $0 $0 $0 $0 $0 $0 $0
555740 $5,424,892 $3,819,340 $381,186 $1,136,591 $87,775 $0 $0 $0 $0 $0 $0 $0 $0
$86,020,127 $54,690,914 $15,757,837 $15,483,601 $87,775 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($71,944,107) ($24,625,315) ($23,938,296) ($23,259,656) ($120,840) $0 $0 $0 $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($1,356,062) ($998,949) ($196,469) ($160,644) $0 $0 $0 $0 $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($38,380) ($13,126) ($12,139) ($13,115) $0 $0 $0 $0 $0 $0 $0 $0 $0
22 Pend Oreille DES ($148,289) ($49,403) ($48,470) ($50,416) $0 $0 $0 $0 $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($14,039,307) ($8,256,466) ($2,374,345) ($3,408,496) $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($87,526,145) ($33,943,259) ($26,569,719) ($26,892,327) ($120,840) $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($58,663,038) ($24,238,221) ($18,024,859) ($16,399,958) $0 $0 $0 $0 $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $434,291 $248,812 $66,798 $118,681 1/ $0 $0 $0 $0 $0 $0 $0 $0 $0
447100 $1,559,689 $9,312,840 ($3,384,888) ($4,368,263) $0 $0 $0 $0 $0 $0 $0 $0 $0
447150 ($14,696,752) ($9,696,911) ($2,705,073) ($2,294,768) $0 $0 $0 $0 $0 $0 $0 $0 $0
447700 ($877,837) ($605,137) ($123,200) ($149,500) $0 $0 $0 $0 $0 $0 $0 $0 $0
447710 ($340,001) ($214,330) ($26,059) ($99,612) $0 $0 $0 $0 $0 $0 $0 $0 $0
447720 ($14,039,307) ($8,256,466) ($2,374,345) ($3,408,496) $0 $0 $0 $0 $0 $0 $0 $0 $0
447740 ($903,190) ($493,846) $1,907 ($290,411) ($120,840) $0 $0 $0 $0 $0 $0 $0 $0
($87,526,145) ($33,943,259) ($26,569,719) ($26,892,327) ($120,840) $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $3,312,538 $1,116,200 $1,058,507 $1,137,831 $0 $0 $0 $0 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $3,117 $2,321 ($200) $996 $0 $0 $0 $0 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $8,964,866 $3,269,730 $3,039,248 $2,645,888 $0 $0 $0 $0 $0 $0 $0 $0 $0
28 Colstrip 011-501160 $89,120 $31,213 $25,490 $32,417 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $12,359,641 $4,419,464 $4,123,045 $3,817,132 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 173,861 56,818 55,520 61,523 - - - - - - - - -
31 Colstrip 253,095 93,761 84,341 74,993 - - - - - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $19.65 $19.07 $18.49
33 Colstrip $34.87 $36.04 $35.28
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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 Ju1-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
547 FUEL
34 NE CT Gas-547213 $573 $2,817 ($2,586) $342 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Boulder Park-547216 $843,056 $479,532 $253,038 $110,486 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $632,731 $267,844 $171,002 $193,885 $0 $0 $0 $0 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $17,386,985 $8,048,513 $4,653,024 $4,685,448 $0 $0 $0 $0 $0 $0 $0 $0 $0
38 Lancaster-547312 $14,804,156 $6,690,143 $4,022,725 $4,091,288 $0 $0 $0 $0 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $13,798,354 $6,085,506 $3,519,798 $4,193,050 $0 $0 $0 $0 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $47,465,855 $21,574,355 $12,617,001 $13,274,499 $0 $0 $0 $0 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $58,319,478 $46,741,474 $5,928,164 $5,682,905 ($33,065) $0 $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 ($8,528,547) ($2,753,922) ($2,931,304) ($2,843,321) $0 $0 $0 $0 $0 $0 $0 $0 $0
43 456120 ED AN-SPA Trans. ($231,000) ($77,000) ($77,000) ($77,000) $0 $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 ($428,733) ($137,500) ($145,362) ($145,871) $0 $0 $0 $0 $0 $0 $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($340,001) ($214,330) ($26,059) ($99,612) $0 $0 $0 $0 $0 $0 $0 $0 $0
47 456017 ED AN-Low Voltage ($30,189) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0 $0 $0
48 456700 ED ID-Low Voltage ($15,699) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0 $0 $0
49 456705 ED AN-Low Voltage ($444,882) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($10,019,051) ($3,346,342) ($3,343,315) ($3,329,394) $0 $0 $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $5,191,610 $1,777,670 $1,731,440 $1,682,500 $0 $0 $0 $0 $0 $0 $0 $0 $0
52 565710 ED AN $13,608 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $5,205,218 $1,782,206 $1,735,976 $1,687,036 $0 $0 $0 $0 $0 $0 $0 $0 $0
557 Expense
54 557165 ED AN $31,599 $2,234 $26,427 $2,938 $0 $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 $11,831 $3,897 $3,782 $4,152 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 Total 557 ED AN Broker&Related Fees $43,430 $6,131 $30,209 $7,090 $0 $0 $0 $0 $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $194,166 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $194,166 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 $11,596,716 $3,443,708 $1,863,528 $6,289,480 $0 $0 $0 $0 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 ($10,085,276) ($3,026,977) ($638,217) ($6,420,082) $0 $0 $0 $0 $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $1,160,830 $774,329 $135,850 $250,651 $0 $0 $0 $0 $0 $0 $0 $0 $0
63 Gas Bookouts-557711 ($1,160,830) ($774,329) ($135,850) ($250,651) $0 $0 $0 $0 $0 $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $3,877,595 $2,611,710 $692,998 $572,887 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $1,910,964 $550,289 $1,334,906 $25,769 $0 $0 $0 $0 $0 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($2,788,983) ($1,442,383) ($1,240,931) ($105,669) $0 $0 $0 $0 $0 $0 $0 $0 $0
67 Other Else Rev-Extraction Plant Cr-456018 ($108,644) ($33,455) ($32,864) ($42,325) $0 $0 $0 $0 $0 $0 $0 $0 $0
68 Other Else Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Intraco Thermal Gas-456730 ($1,918,075) ($1,698,345) ($127,982) ($91,748) $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $561,323 $525,541 $13,490 $22,292 $0 $0 $0 $0 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($561,323) ($525,541) ($13,490) ($22,292) $0 $0 $0 $0 $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $2,484,297 $404,547 $1,851,438 $228,312 $0 $0 $0 $0 $0 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($977,138) ($331,704) ($311,542) ($333,892) $0 $0 $0 $0 $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($977,138) ($331,704) ($311,542) ($333,892) $0 $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 $0 $0 $0 $0
76 Misc.Power Exp.Subtotal $2,616,750 $2,616,750 $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 $214 $114 $35 $65 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Wind REC Subtotal $214 $114 $35 $65 $0
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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 Ju1-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
80 456030 ED ID-Clearwater Trans $42,036 $13,750 $13,750 $14,536 $0 $0 $0 $0 $0 $0 $0 $0 $0
81 456380-ED-ID-Clearwater REC Revenue ($196,439) ($31,365) ($70,300) ($94,774) $0 $0 $0 $0 $0 $0 $0 $0 $0
82 Clearwater ($154,403) ($17,615) ($56,550) ($80,238) $0 $0 $0 $0 $0 $0 $0 $0 $0
83 Net Resource Optimization $4,124,123 $2,689,707 $1,539,931 ($105,515) $0 $0 $0 $0 $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $80,354 $24,038 $25,215 $31,101
85 Adjusted Actual Net Expense $57,793,315 $47,944,321 $5,924,352 $3,957,707 ($33,065)
OA 27,990.90 -
0.90 =
31,101.00 T+
2024 WA ID Actual Deferrals ID Monthly 4

2024 ID PCA
Q1 Report
Page 44 of 54
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✓ (40,816) 851,378
Deduct Prior Month Unbilled (147,621) (155,158) (130,059)✓ (130,854) (563,692)
Add Current Month Unbilled 155,158 130,059 130,854 ✓ 416,071
Total Retail Sales 330,857 273,846 270,724 ✓ (171,670) 703,757
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 856,455
Difference from Test Year 26,407 (2,071) (5,364)✓ (421,892) (402,920)
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)✓ ($10,298,384) ($9,835,277)
R-03
Page 4 of 4

2024 ID PCA
Q1 Report
Page 45 of 54
Imam
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202403 V State Code:ID
Rate Schedule Desc Meter City Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt---]
0001-RESIDENTIAL 0 0 606,394 0 0 2,113,856
0011-GENERAL SERVICE 0 0 242,765 0 0 784,695
0012-RESID&FARM-GEN SERV 0 0 19,183 0 0 66,546
0021-LARGE GENERAL SERV 0 0 178,041 0 0 584,482
0022-RESID&FRM-LGE GEN SE 0 0 3,448 0 0 11,449
0025-EXTRA LGE GEN SERV 0 0 143,436 0 0 422,060
0031-PUMPING SERVICE 0 0 19,786 0 0 57,614
0032-PUMPING SVC RES&FRM 0 0 1,312 0 0 4,456
0042-CO OWND ST LTS SO VA 0 0 2,214 0 0 6,643
0044-CST OWND ST LT SO VA 0 0 105 0 0 316
0045-CUST OWND ST LT ENGY 0 0 120 0 0 361
0046-CUST OWND ST LT S V 0 0 387 0 0 1,162
0047-AREA LIGHT-COM&INDUS 0 0 129 0 0 390
0048-AREA LGHT-FARM&RESID 0 0 340 0 0 1,023
0049-AREA LGHT-HI PRIES SO 0 0 859 0 0 2,566
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 128,488 0 0 394,039
Overall-Summary 0 0 0 ^
Page 1 of 3 Run Date: Apr 4,2024
IFor Internal Use Only I
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,341,921
R-04
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\03_Mar 2024 Revenue_RateSch_CM_YTD for ID PCA

2024 ID PCA
Q1 Report
Page 46 of 54
Revenue By Revenue Class Data Source: Financial Reporting
Electric Data Updated Daily
State Code: ID o
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage YTD Revenue Amt
202403 ve ED V 01 01 RESIDENTIAL 126,400 126,362,581 14,516,462 126,287 440,297,624 49,890,720
21 21 FIRM COMMERCIAL 18,988 86,108,248 8,602,020 18,977 278,833,788 27,541,568
31 31 FIRM-INDUSTRIAL 317 96,900,210 5,250,628 316 283,156,430 15,242,620
39 39 FIRM-PUMPING-IRRIGATION ONLY 38 48,907 6,181 39 107,268 14,387
51 51 LIGHTING-PUBLIC STREET AND HIWAY 195 555,976 262,104 195 1,742,995 785,100
80 80INTERDEPARTMENT REVENUE 54 219,593 21,966 53 758,605 74,885
83 83 MISC-SERVICE REVENUE SNP 0 0 11,688 0 0 28,018
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 28,642
OD OD Other Electric Direct 0 0 1,400 0 0 4,000
RP RP Rent Permits 0 0 10 0 0 10
ED-Summary 145,992 310,195,515 28,682,006 145,867 1,004,896,710 93,609,951
202403-Summary 145,992 310,195,515 28,682,006 145,867 1,004,896,730 93,609,951
Overall-Summary 145,992 310,195,515 28,682,006 145,867 1,004,896,710 93,609,951
Page 2 of 4 Run Date: Apr 4,2024
IForInternal Use Only
Billed Sales-Calc Workbook
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\03_Mar 2024 Revenue By Revenue Class ID

2024 ID PCA
Q1 Report
Page 47 of 54
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 39,733,376 $4,676,065
01 RESIDENTIAL 3800 01 012 1,257,163 $156,998
01 RESIDENTIAL 3800 01 022 225,949 $20,263
01 RESIDENTIAL 3800 01 032 80,849 $13,418
21 21 FIRM COMMERCIAL 3800 21 011, 15,631,060 $1,637,411'
21 FIRM COMMERCIAL 3800 21 021 10,029,335 $889,033
21 FIRM COMMERCIAL 3800 21 025 4,708,374 $288,945
21 FIRM COMMERCIAL 3800 21 031 980,873 $119,126
31 FIRM-INDUSTRIAL 3800 31 011 233,991 $23,567
31 FIRM-INDUSTRIAL 3800 31 021 1,613,805 $139,0491
31 FIRM-INDUSTRIAL 3800 31 025 25,120,296 $1,526,547
31 FIRM INDUSTRIAL 3800 31 025P 30,935,522 $1,965,767
31 FIRM-INDUSTRIAL 3800 31 025PG 40,816,000 $1,476,315
31 31 FIRM-INDUSTRIAL 3800 31 031 303,356 $36,554
01 -Summary
31 -Summary 21 -Summary $2,934,515
ID-Summary 171,669,9491 $12,969,059
Unbilled - Calc Workbook
G:\CLOSE\202403\Revenue\REVUNBL\REVUNBLD - E\202403 SOX Electric Unbilled

2024 ID PCA
Q1 Report
Page 48 of 54
Avista Hourly Data 04/03/2024 16:06 PM
DAY HOUR
Element Key-----> 27096 27120 27,157.00
Short Name-----> SOLAR SEL GEN PDX MicIC-Hourly Solar Sel Power Cost
3/30/2024 H13 17
3/30/2024 H14 16
3/30/2024 H15 17
3/30/2024 H16 18
3/30/2024 H17 17
3/30/2024 H18 7
3/30/2024 H19 1
3/30/2024 H2O 0
3/30/2024 H21 0
3/30/2024 H22 0
3/30/2024 H23 0
3/30/2024 H24 0
3/31/2024 H01 0
3/31/2024 H02 0
3/31/2024 H03 0
3/31/2024 H04 0
3/31/2024 H05 0
3/31/2024 H06 0
3/31/2024 H07 0
3/31/2024 H08 7
3/31/2024 H09 18
3/31/2024 H10 20
3/31/2024 H11 19
3/31/2024 H12 18
3/31/2024 H13 18
3/31/2024 H14 18
3/31/2024 H15 17
3/31/2024 H16 18
3/31/2024 H17 18
3/31/2024 H18 16
3/31/2024 H19 4
3/31/2024 H2O 0
3/31/2024 H21 0
3/31/2024 H22 0
3/31/2024 H23 0
3/31/2024 H24 0 -
3964 101,101.11
17,580.00/Powerdex Accrual
$ 118,681.11 Line 53 on WA Monthly tab of Deferral Calc
H:\Reports\Nucleus Reports\Power 2024\3)Mar 2024\Mar 2024 Solar Select Gen

_ Power Transaction Register Page:1 2024 ID PCAA%Date:04/0', PJa22:42PM
mid,V,sra Database:NO&NT49 of 54
Profit Center: POWER arpp r
Contract Month: 202403 v
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 31 Sllkworth LT 262025 AVST CORP Energy Sys Opt 3,472.000 3,964.000 $42.950 170,253.80
POWER Total: 3,472.000 3,964.000 170,253.80
STRA Total: 3,472.000 3,964.000 vtJsed on WA 170,253.80
Monthly tab line 38
NON-INTERCOMPANY TOTAL: 3,472.000 3,964.000 as well as the Solar 170,253.80
Select tab of 2024
TOTAL PURCHASES: 3,472.000 3,964.000 WA ID Actual 170,253.80
Deferrals Workbook

_ Power Transaction Register Page:1 2024 ID PCAA Date:04/0', OWJ 8:55PM
mid,V,sra Database:NO&NT50 of 54
Profit Center: POWER arpp r
Contract Month: 202403
Direction: PURCHASE
Counterparty: Clearwater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 31 Drake IT 278613 AVST CORP Energy Sys Opt 35,664.000 40,816.000 $36.170 1,476,314.72
POWER Total: 35,664.000 40,816.000 1,476,314.72
PFI Total: 35,664.000 40,816.000 .t,put Tab 1,476,314.72
NON-INTERCOMPANY TOTAL: 35,664.000 40,816.000 1,476,314.72
TOTAL PURCHASES: 35,664.000 40,816.000 1,476,314.72

2024 ID PCA
Total with est Est less actual p Q1 Report
RUN 3/26/2024 Enter first day of the month that is missing powerdex values Purchase 7,537.13 7,537.13 100.U�oge 51 of 54
31311202, Click RUN to get data out of Nucleus Sale 17,946.13 17,946.13 100.0%
Solar Select 17,580.00
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 3/26/20241300 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 26-03-20241300 10 10.75 21.50 21.50
223069 3/26/2024 2000 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 26-03-20242000 30 32.25 64.50 64.50
223069 3/26/2024 2300 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 26-03-20242300 30 32.25 64.50 64.50
223069 3/28/20241500 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 28-03-20241500 35 37.63 75.25 75.25
223069 3/28/20241600 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*1.075 SALE 28-03-20241600 20 21.50 43.00 43.00
223067 3/26/2024 0400 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 26-03-20240400 25 25.00 50.00 50.00
223067 3/26/20241000 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-03-20241000 10 10.00 20.00 20.00
223067 3/26/20241800 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 26-03-20241800 10 10.00 30.00 30.00
223067 3/27/20240400 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 27-03-20240400 25 25.00 75.00 75.00
223067 3/27/20241100 0 3 [PDXI MIDC-HOURLYJ HOURLY] SALE 27-03-20241100 20 20.00 60.00 60.00
223067 3/27/20241900 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 27-03-20241900 25 25.00 75.00 75.00
223067 3/27/2024 2300 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 27-03-20242300 25 25.00 75.00 75.00
223067 3/28/2024 0400 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-03-20240400 25 25.00 50.00 50.00
223067 3/28/2024 0600 0 2 [PDXI MIDC-HOURLYJ HOURLY] SALE 28-03-20240600 35 35.00 70.00 70.00
223067 3/28/20241200 0 3 [PDXJ MIDC-HOURLYJ HOURLY] SALE 28-03-20241200 40 40.00 120.00 120.00
223067 3/28/20241600 0 3 [PDXIMIDC-HOURLYJHOURLY] SALE 28-03-20241600 20 20.00 60.00 60.00
223067 3/29/2024 2300 0 1 [PDXI MIDC-HOURLYJ HOURLY] SALE 29-03-20242300 35 35.00 35.00 35.00
223067 3/30/2024 0500 0 1 [PDXJ MIDC-HOURLYJ HOURLY] SALE 30-03-20240500 30 30.00 30.00 30.00
223067 3/30/2024 0900 0 2 [PDXJ MIDC-HOURLYJ HOURLY] SALE 30-03-20240900 30 30.00 60.00 60.00
223066 3/26/2024 0700 0 1 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 26-03-20240700 25 25.00 25.00 25.00
223066 3/30/20241100 0 1 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 30-03-20241100 30 30.00 30.00 30.00
223066 3/31/2024 0700 0 3 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 31-03-20240700 30 30.00 90.00 90.00
223066 3/31/20241900 0 3 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 31-03-20241900 10 10.00 30.00 30.00
259440 3/26/20240300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-03-20240300 25 25.00 75.00 75.00
259440 3/28/20241500 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 28-03-20241500 35 35.00 70.00 70.00
259440 3/28/20241700 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 28-03-20241700 30 30.00 60.00 60.00
259440 3/29/2024 0500 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 29-03-20240500 30 30.00 120.00 120.00
259440 3/30/20241400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 30-03-20241400 25 25.00 25.00 25.00
259440 3/31/2024 2300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 31-03-20242300 25 25.00 75.00 75.00
259440 3/31/2024 2400 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 31-03-20242400 25 25.00 75.00 75.00
259439 3/27/20240300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-03-20240300 25 25.00 25.00 25.00
259439 3/27/20240600 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-03-20240600 30 30.00 60.00 60.00
259439 3/27/20241000 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-03-20241000 20 20.00 40.00 40.00
259439 3/29/20241800 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-03-20241800 35 35.00 35.00 35.00
259439 3/29/2024 2300 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-03-20242300 35 35.00 70.00 70.00
259439 3/30/20241800 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-03-20241800 25 25.00 50.00 50.00
325185 3/26/2024 0500 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 26-03-20240500 25 27.00 54.00 54.00
325185 3/27/20240800 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 27-03-20240800 25 27.00 27.00 27.00
325185 3/27/20241700 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 27-03-20241700 15 17.00 17.00 17.00
325185 3/28/2024 0300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 28-03-20240300 20 22.00 66.00 66.00
325185 3/28/20241100 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 28-03-20241100 30 32.00 96.00 96.00

2024 ID PCA
Q1 Report
Page 52 of 54
Avista Corporation Journal Entry Printed 04/02/2024 at 11:48 AM
Journal: 240-EIM DEFERRAL Effective Date: 202403
Team: Energy Delivery Accounting Last Saved by: Blake Parker Last Update:04/02/2024 11:48 AM
Type: C Submitted by: Blake Parker Approval Requested:04/02/2024 11:48 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 2,318.97 0.00 Provisional EIM WA-March Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,318.97 Provisional EIM WA-March Interest
CAP
Totals: 2,318.97 2,318.97
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 DLPdERY ACCT
Comment:EIM Deferral ID-March 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-March 2024 Amortization O
A
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (27,990.90)0001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc R_oZ PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-March 2024
Total: (27,990.90)
C6" �a� 4/2/2024
Explanation:
Prepare I e Parker Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 04/02/2024
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q1 Report
Page 53 of 54
Chelan Hydro Customer Cost Calculations - March 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]
3/1/2024 612 206 v 817 44.93 38.99 43.44 35,487 35,487 51.03 41,691 41,691 35,487 6,204
3/2/2024 504 189 693 44.93 38.99 43.31 29,991 65,479 51.03 35,338 77,029 65,479 5,347
3/3/2024 - 496 496 55.10 55.10 27,330 92,808 51.03 25,311 102,340 92,808 (2,019)
3/4/2024 581 284 865 62.62 55.10 60.15 52,031 144,839 51.03 44,140 146,480 144,839 (7,890)
3/5/2024 501 256 757 81.92 79.06 80.95 61,281 206,120 51.03 38,629 185,109 185,109 (22,652)
3/6/2024 455 221 1 676 65.27 61.04 63.89 43,188 249,308 51.03 34,496 219,605 219,605 (8,692)
3/7/2024 680 261 941 66.86 64.65 66.25 62,305 311,613 51.03 47,993 267,598 267,598 (14,312)
3/8/2024 565 346 911 43.39 43.29 43.35 39,472 351,085 51.03 46,462 314,061 314,061 6,990
3/9/2024 468 207 675 43.39 43.29 43.36 29,246 380,331 51.03 34,419 348,480 348,480 5,174
3/10/2024 - 779 779 32.97 32.97 25,667 405,998 51.03 39,726 388,207 388,207 14,059
3/11/2024 633 218 850 36.34 32.97 35.48 30,156 436,154 51.03 43,375 431,582 431,582 13,219
3/12/2024 645 254 1 899 27.38 26.78 27.21 24,462 460,616 51.03 45,875 477,457 460,616 21,413
3/13/2024 582 204 786 41.12 36.09 39.81 31,274 491,890 51.03 40,084 517,541 491,890 8,810
3/14/2024 736 345 1,081 37.88 37.66 37.81 40,853 532,743 51.03 55,137 572,678 532,743 14,284
3/15/2024 645 220 865 31.21 34.22 31.98 27,643 560,386 51.03 44,115 616,793 560,386 16,472
3/16/2024 541 299 840 31.21 34.22 32.28 27,101 587,487 51.03 42,839 659,632 587,487 15,738
3/17/2024 - 767 767 33.00 33.00 25,295 612,782 51.03 39,114 698,746 612,782 13,820
3/18/2024 628 180 807 30.63 33.00 31.16 25,144 637,925 51.03 41,181 739,927 637,925 16,037
3/19/2024 740 209 949 34.22 35.72 34.55 32,771 670,697 51.03 48,401 788,329 670,697 15,630
3/20/2024 435 162 597 21.83 20.58 21.49 12,830 683,527 51.03 30,465 818,793 683,527 17,635
3/21/2024 597 335 931 23.59 23.78 23.66 22,026 705,552 51.03 47,508 866,302 705,552 25,483
3/22/2024 806 422 1,227 22.73 23.90 23.13 28,383 733,935 51.03 62,613 928,915 733,935 34,230
3/23/2024 532 305 837 22.73 23.90 23.16 19,382 753,317 51.03 42,712 971,626 753,317 23,330
3/24/2024 - 808 808 21.03 21.03 16,992 770,309 51.03 41,232 1,012,858 770,309 24,240
3/25/2024 596 268 864 23.70 21.03 22.87 19,749 790,059 51.03 44,064 1,056,922 790,059 24,315
3/26/2024 512 327 838 23.32 25.88 24.32 20,378 810,437 51.03 42,763 1,099,685 810,437 22,385
3/27/2024 775 295 1,070 23.32 25.88 24.02 25,695 836,131 51.03 54,576 1,154,261 836,131 28,881
3/28/2024 652 194 846 26.58 26.98 26.67 22,551 858,682 51.03 43,145 1,197,406 858,682 20,594
3/29/2024 732 248 980 26.58 26.98 26.68 26,148 884,830 51.03 50,009 1,247,415 884,830 23,861
3/30/2024 493 215 708 26.84 27.42 27.02 19,127 903,957 51.03 36,129 1,283,544 903,957 17,001
3/31/2024 - 936 936 27.42 27.42 25,665 929,623 51.03 47,764 1,331,307 929,623 22,098
401,685V Input tab,line 78 of Deferral Calc
PCA
H:\JOURNALS\DJ 480 ID PCA\2024\3)Mar 2024 Journal Backup\CBH_Chelan_Contracts_To_PCA_vAccounting03-31-2024 for Mar 2024 PCA Montly Report-Chelan

2024 ID PCA
Q1 Report
Page 54 of 54
4/4/202411:15 Hourly Data
Name Day Market Peak Hours Total Peak divided in half Market Off Peak Hours Total Off Peak divided in half He01 He02 He03 HeO4 He05 HeO6 He07 He08 He09 Hell)Hell Hell Hel3 Hel4 He15 He16 He17 He18 He19 He20 He21 He22 He23 He24 He25 Day Total Total Accum
Mid-CGen Act CHPD-5001252 1-Mar-24 1223 611.5 411 205.5 59 35 19 66 60 61 79 78 56 103 106 134 143 136 22 19 31 55 59 56 92 54 44 67 0 1634 1634
Mid-CGen Act CHPD-5001252 2-Mar-24 1007 503.5 311 189 20 21 30 26 21 34 25 21 21 37 58 59 46 45 45 72 60 66 84 146 95 127 111 115 0 1385 3019
Mid-CGen Act CHPD-5001252 3-Mar-24 0 0 992 496 24 19 19 19 19 19 20 67 144 142 62 23 58 32 45 44 19 27 57 21 31 28 32 21 0 992 4011
Mid-CGen Act CHPD-5001252 4-Mar-24 1162 581 5" 284 46 35 55 56 55 102 59 54 54 98 55 25 24 97 100 90 73 97 79 69 94 94 101 118 0 1730 5741
Mid-C Gen Act CHPD-5001252 5-Mar-24 1002 501 511 256 55 54 54 54 46 94 94 70 65 107 79 59 44 28 26 28 24 53 86 93 93 53 63 92 0 1514 7255
Mid-CGen Act CHPD-5001252 6-Mar-24 910 455 442 221 55 64 69 84 50 37 40 71 83 94 90 61 55 44 45 34 61 69 70 33 32 28 55 28 0 1352 8607
Mid-CGen Act CHPD-5001252 7-Mar-24 1359 679.5 522 211 78 76 76 46 43 50 56 43 84 114 146 141 147 129 55 22 23 39 90 81 92 90 90 63 0 1111 10411
Mid-C Gen Act CHPD-5001252 8-Mar-24 1129 564.5 692 346 89 72 94 89 88 98 96 53 92 118 98 53 44 73 44 23 51 97 65 102 61 59 48 114 0 1821 12309
Mid-C Gen Act CHPD-5001252 9-Mar-24 935 467.5 414 207 72 50 46 48 62 59 32 29 64 86 61 25 18 42 53 62 87 64 98 54 84 76 40 37 0 1349 13658
Mid-C Gen Act CHPD-5001252 10-Mar-24 a 0 1557 778.5 59 108 0 71 97 67 72 82 69 74 78 33 31 45 77 95 66 53 56 118 94 57 28 27 0 1557 15215
Mid-C Gen Act CHPD-5001252 11-Mar-24 1265 632.5 435 217.5 27 27 33 92 113 99 136 137 139 142 141 137 127 68 21 31 24 27 41 53 21 20 19 25 0 1700 16915
Mid-C Gen Act CHPD-5001252 12-Mar-24 1290 645 508 254 79 74 55 61 87 54 39 117 118 118 86 96 71 49 79 73 20 35 120 130 105 34 52 46 0 1798 18713
Mid-C Gen Act CHPD-5001252 13-Mar-24 1163 581.5 408 204 80 37 20 19 32 35 40 48 38 24 20 54 62 93 103 103 109 85 113 106 87 78 101 84 0 1571 20284
Mid-C Gen Act CHPD-5001252 14-Mar-24 1471 735.5 690 345 104 94 61 90 67 80 96 125 115 64 91 63 44 41 41 91 95 76 129 147 126 127 119 75 0 2161 22445
Mid-C Gen Act CHPD-5001252 15-Mar-24 1289 644.5 440 220 88 45 44 21 20 36 43 118 117 133 128 89 91 29 22 52 58 69 93 89 67 91 88 98 0 1729 24174
Mid-C Gen Act CHPD-5001252 16-Mar-24 1081 540.5 598 299 54 69 49 49 64 84 85 79 55 61 79 59 59 32 38 43 56 70 86 93 93 93 102 127 0 1679 25853
Mid-C Gen Act CHPD-5001252 17-Mar-24 0 0 1533 766.5 138 123 123 123 87 76 38 28 46 42 37 87 35 20 20 20 21 20 97 132 131 22 22 45 0 1533 27386
Mid-C Gen Act CHPD-5001252 18-Mar-24 1255 627.5 359 179.5 65 50 34 34 54 55 70 91 22 70 25 44 97 88 93 91 94 98 111 116 83 62 43 24 0 1614 29000
Mid-C Gen Act CHPD-5001252 19-Mar-24 1479 739.5 418 209 35 30 24 25 36 87 79 58 21 24 95 114 113 118 117 103 113 85 114 112 116 97 115 66 0 1897 30897
Mid-C Gen Act CHPD-5001252 20-Mar-24 870 435 324 162 47 19 32 30 33 61 55 60 44 46 38 46 57 63 84 78 35 32 98 57 48 29 51 51 0 1194 32091
Mid-C Gen Act CHPD-5001252 21-Mar-24 1193 596.5 669 334.5 88 61 61 46 76 105 109 91 65 85 67 75 57 44 41 77 28 58 90 94 107 105 117 115 0 1862 33953
Mid-C Gen Act CHPD-5001252 22-Mar-24 1611 805.5 843 421.5 116 116 94 93 111 114 105 113 114 56 109 113 113 113 93 93 93 73 101 104 113 105 106 93 a 2454 36407
Mid-C Gen Act CHPD-5001252 23-Mar-24 1064 532 610 305 19 62 56 79 91 72 71 96 99 101 42 19 58 19 18 18 21 74 93 116 116 103 114 117 0 1674 38081
Mid-C Gen Act CHPD-5001252 24-Mar-24 0 0 1616 808 116 116 116 114 69 78 103 50 52 48 37 45 42 23 22 49 47 41 65 69 68 83 82 81 0 1616 39697
Mid-C Gen Act CHPD-5001252 25-Mar-24 1191 595.5 536 268 107 95 64 73 59 87 103 68 50 39 42 25 88 91 70 77 82 72 66 106 107 105 27 24 0 1727 41424
Mid-C Gen Act CHPD-5001252 26-Mar-24 1023 511.5 653 326.5 63 64 86 102 111 101 98 74 27 19 97 80 41 25 41 48 46 50 98 116 85 78 90 47 0 1676 43100
Mid-C Gen Act CHPD-5001252 27-Mar-24 1550 775 589 294.5 111 102 101 68 61 42 35 44 97 102 102 113 116 116 115 99 115 104 116 116 104 56 74 30 0 2139 45239
Mid-C Gen Act CHPD-5001252 28-Mar-24 1303 651.5 311 194 51 42 19 25 34 78 116 114 112 113 112 96 22 19 42 43 44 79 91 114 93 93 65 74 0 1691 46930
Mid-C Gen Act CHPD-5001252 29-Mar-24 1464 732 496 248 88 45 44 25 24 39 25 28 118 110 82 74 106 99 116 115 115 115 108 112 81 60 115 116 0 1960 48890
Mid-C Gen Act CHPD-5001252 30-Mar-24 986 493 430 215 74 33 21 20 25 44 24 19 28 90 57 39 20 20 20 90 96 109 96 68 110 100 118 95 0 1416 50306
Mid-C Gen Act CHPD-5001252 31-Mar-24 0 0 1872 936 46 69 93 93 61 75 57 88 76 70 26 20 43 88 87 94 60 85 77 116 117 116 102 113 0 1872 52178
Mid-C Gen Act CHPD-5001252 Peak Value 148 Day 3/7/2024 Hour '1200 Period Total 52178
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 CBH and Chelan Generation Reports\3)Mar 2024 Chelan County PUD Gen

2024 ID PCA
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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!
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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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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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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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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)
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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
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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
Page 46 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 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
Page 47 of 52
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

ID PCA
Quarterly Report(July-Sept 2023)
Page 1 of 72
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
THIRD QUARTER 2023
MONTH OF JULY 2023

ID PCA
Quarterly Report(July-Sept 2023)
Page 2 of 72
Avista Corporation Journal Entry Printed 08/04/2023 at 12:01 PM
Journal: 480-ID PCA Effective Date: 202307
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:08/04/2023 12:00 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:08/04/2023 12:00 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 737,778.00 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 737,778.00 Current Deferral Reg Asset-PCA
DEFERRAL 3
11 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 26,696.00 Interest Income on 182386
12 001 182386-REGULATORY ASSET ID PCA ED ID DL 26,696.00 0.00 Reg Asset ID PCA Deferral
DEFERRAL 2
60 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 393,458.00 Amortizing Deferral
DEFERRAL 1
70 001 557390-IDAHO PCA AMT ED ID DL 393,458.00 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 1,061.00 Interest on Deferral
90 001 182385-REGULATORY ASSET ID PCA ED ID DL 1,061.00 0.00 Interest on Deferral
DEFERRAL 1
Totals: 1,158,993.00 1,158,993.00
Explanation: C fA, 08/04/23
Prep by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and ��(,, ��f��f 8/4/23
interest&DFIT entries.
R viewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

ID PCA
Quarterly Report(July-Sept 2023)
Page 3 of 72
Idaho Power Cost Adjustment (PCA) Deferral Balance - Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
20221 0.08333%
20231 0.16667%
Balance Deferral - Interest
Month Ending Account Beg. Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2022 182386 13,241,877
1/31/2023 182386 13,241,877 1,922,276 39,924 22,070 15,226,147 15,226,147 0 DJ240 EIM Deferral
2/28/2023 182386 15,226,147 3,690,075 49,912 25,377 18,991,511 18,991,511 0 DJ240 EIM Deferral
3/31/2023 182386 18,991,511 1,263,290 108,066 31,653 20,394,520 20,394,520 0 DJ240 EIM Deferral
4/30/2023 182386 20,394,520 1,885,904 51,725 33,992 22,366,141 22,366,141 0 DJ240 EIM Deferral
5/31/2023 182386 22,366,141 (5,192,918) 52,678 37,278 17,263,179 17,263,179 0 DJ240 EIM Deferral
6/30/2023 182386 17,263,179 1 1 (11328,243) 53,292 28,773 16,017,001 1 16,017,001 1 0 DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2023 182387 This account moves from the Pending tab 0
7/31/2023 182387 0 (737,778) (1,010,926) 0 (1,748,704) (1,010,926) 737,778 WA 1-937 Compliance & EIM Deferral
8/31/2023 182387
9/30/2023 182387
10/31/2023 182387
11/30/20231 182387
12/31/20231 182387
Monthly Entry:
Debit Credit
557380 ED ID 737,778 0 Idaho PCA-Def
182387 ED ID 0 737,778 Regulatory Asset ID PCA Deferral
419600 ED ID 0 0 Interest Income Energy Deferrals
182387 ED ID 0 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA Current Year

ID PCA
Quarterly Report(July-Sept 2023)
Page 4 of 72
Idaho Power Cost Adjustment (PCA) Deferral Balance - Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
20221 0.083330/1
20231 0.16667.
Balance Interest Balance with
Month Ending Account Beg. Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182387 0
1/31/2023 182387 0 0 0 0 0
2/28/2023 182387 0 0 0 0 0
3/31/2023 182387 0 0 0 0 0
4/30/2023 182387 0 0 0 0 0
5/31/2023 182387 0 0 0 0 0
6/30/2023 182387 0 1 1 1 0 0 1 0 1 0
This account moves to the Current Year tab
6/30/2023 182386 This account moves from the Current Year tab 16,017,001
7/31/2023 182386 16,017,001 0 26,696 16,043,697 16,017,001 (26,696)
8/31/2023 182386
9/30/2023 182386
10/31/20231 182386
This account moves to the Amortizing tab
10/31/2023 182385 This account moves from the Amortizing tab
11/30/2023 182385
12/31/2023 182385
Entry:
Debit Credit
419600 ED ID 0 26,696 Interest Income Energy Deferrals
182386 ED ID 26,696 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(July-Sept 2023)
Page 5 of 72
Idaho Power Cost Adjustment (PCA) Deferral Balance -Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
20221 0.083330/1
20231 0.16667%
Balance Interest Balance with
Month Ending Account Beg. Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182385 3,100,119
1/31/2023 182385 3,100,119 (525,998) 5,167 2,579,288 2,579,288 0
2/28/2023 182385 2,579,288 (386,879) 4,299 2,196,708 2,196,708 0
3/31/2023 182385 2,196,708 (459,022) 3,661 1,741,347 1,741,347 0
4/30/2023 182385 1,741,347 (373,555) 2,902 1,370,694 1,370,694 0
5/31/2023 182385 1,370,694 (361,712) 2,285 1,011,267 1,011,267 0
6/30/2023 182385 1,011,267 (376,416) 1,685 636,536 636,536 0
7/31/2023 182385 636,536 1 (393,458) 1,061 244,139 636,536 392,397
8/31/2023 182385
9/30/2023 182385
10/31/2023 182385
This account moves to the Pending tab
10/31/2023 182386 This account moves from the Pending tab
11/30/2023 182386 0
12/31/2023 182386
Entry:
Debit Credit
182385 ED ID 0 393,458 Regulatory Asset ID PCA Deferral
557390 ED ID 393,458 0 Idaho PCA Amt
419600 ED ID 0 1,061 Interest Income Energy Deferrals
182385 ED ID 1,061 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(July-Sept 2023)
Page 6 of 72
Avista Corp. - Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
1 555 Purchased Power $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $51,808 $0 $0 $0 $0
2 447 Sale for Resale ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($108,991) $0 $0 $0 $0
3 501 Thermal Fuel $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $0 $0 $0 $0 $0
4 547 CT Fuel ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $0 $0 $0 $0 $0
5 456 Transmission Rev ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) $0 $0 $0 $0 $0
6 565 Transmission Exp $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0
8 557 Expenses $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense ($1,004,626) $19,875,447 $15,149,781 $12,440,063 ($11,679,474) $469,958 $4,916,447 ($57,183) $0 $0 $0 $0
AUTHORIZED NET EXPENSE -SYSTEM Jan/23 Feb/23 Mar/23 Apr/23 May/23 Jun/23 Jul/23 Aug/23 Sep/23 Oct/23 Nov/23 Dec/23
10 555 Purchased Power 7,435,932.00 7,069,211.00 7,433,801.00 5,672,869.00 5,579,483.00 5,419,545.00 5,937,659.00 5,836,088.00 5,942,565.00 6,184,512.00 6,489,810.00 6,556,792.00
11 447 Sale for Resale (2,316,991.00) (1,936,564.00) (2,540,468.00) (4,230,873.00) (3,489,856.00) (5,862,698.00) (9,557,120.00) (4,493,194.00) (7,072,562.00) (3,997,529.00) (2,672,014.00) (4,453,080.00)
12 501 Thermal Fuel 3,151,777.00 2,749,966.00 2,896,333.00 2,060,445.00 1,526,412.00 1,782,225.00 2,879,162.00 3,146,005.00 3,033,757.00 2,874,156.00 2,395,831.00 3,087,726.00
13 547 CT Fuel 8,942,104.00 7,474,530.00 5,068,911.00 4,095,763.00 2,284,385.00 3,117,887.00 6,693,265.00 7,977,571.00 8,729,385.00 8,223,214.00 8,133,493.00 10,790,239.00
14 456 Transmission Revenue (1,634,727.00) (1,811,669.00) (1,891,560.00) (1,715,927.00) (2,123,305.00) (2,306,697.00) (2,267,860.00) (2,209,469.00) (1,714,509.00) (1,711,129.00) (1,937,530.00) (2,146,621.00)
15 565 Transmission Expense 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00
16 REC Rev - - - - - - - - - - - -
17 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec (633,351.00) (664,038.00) (880,329.00) (385,474.00) (657,028.00) (615,703.00) (524,310.00) (514,471.00) (290,007.00) (311,801.00) (548,421.00) (265,977.00)
18 Montana Invasive Species Expense 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments/Other Exp 557 Sep- Dec 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00
20 Authorized Net Expense 16,571,444.00 14,508,136.00 11,713,388.00 7,123,503.00 4,746,791.00 3,161,259.00 4,787,496.00 11,369,230.00 10,255,329.00 12,888,123.00 13,487,869.00 15,195,779.00
21 Actual -Authorized Net Expense ($17,576,070) $5,367,311 $3,436,393 $5,316,560 ($16,426,265) ($2,691,301) $128,951 ($11,426,413)
22 Resource Optimization $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $0 $0 $0 $0 $0
23 Adjusted Actual -Authorized Net Expense $9,383,289 $10,879,926 $5,850,367 $7,206,419 ($14,958,395) ($2,398,154) $218,004 ($11,426,413)
24 Idaho Allocation 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36%
25 Idaho Share $3,224,098 $3,738,343 $2,010,186 $2,476,126 ($5,139,705) ($824,006) $74,906 ($3,926,116)
26 Idaho 100% Activity(Clearwater) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) $0 $0 $0 $0 $0
ID Load Change Adjustment (+) Surcharge; (-)
27 Rebate ($1,070,374) $380,891 ($592,214) ($372,499) ($618,102) ($648,440) ($882,497) $10,727,569
28 Net Power Cost Increase (+) Surcharge; (-) $2 135 862 $4 100 083 $1 403 656 $2 095,449
Rebate ($5,769,909) ($1,475,825) ($819,753) $6,801,453
29 90%of Net Power Cost Change $1,922,276 $3,690,075 $1,263,290 $1,885,904 ($5,192,918) ($1,328,243) ($737,778) $6,121,308
30 Acct 557380 Entry; (+) Rebate, (-) Surcharge ($1,922,276) ($3,690,075) ($1,263,290) ($1,885,904) $5,192,918 $1,328,243 $737,778 ($6,121,308)
31 Energy Imbalance Market Incremental O&M Costs $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $0 $0 $0 $0 $0
32 90%of Energy Imbalance Market $39,924 $49,912 $108,066 $51,726 $52,678 $53,292 $47,237 $0 $0 $0 $0 $0
33 Acct 407434 Entry; (+) Rebate, (-) Surcharge ($39,924) ($49,912) ($108,066) ($51,726) ($52,678) ($53,292) ($47,237) $0 $0 $0 $0 $0
34 Total Deferral Balance Sheet Entry $1,962,200 $3,739,987 $1,371,356 $1,937,630 ($5,140,240) ($1,274,951) ($690,541) $6,121,308 #VALUE! #VALUE! #VALUE! #VALUE!
Page 5 of 4
Jul 2023 WA ID Actual Deferrals - Snapshot- 8/4/2023

ID PCA
Quarterly Report(July-Sept 2023)
Page 7 of 72
Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION -ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
555 PURCHASED POWER
1 Other Short-Term Purchases $39,274,993 $11,933,843 $2,481,828 $2,277,338 $7,980,524 $4,042,737 $3,474,854 $7,032,061 $51,808 $0 $0 $0 $0
2 Chelan County PUD (Rocky Reach Slice) $9,022,342 $1,288,900 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $0 $0 $0 $0 $0
3 Douglas County PUD (Wells Settlement) $740,598 $133,661 $123,867 $72,300 $45,586 $102,464 $73,008 $189,712 $0 $0 $0 $0 $0
4 Douglas County PUD (Wells) $1,379,756 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $0 $0 $0 $0 $0
5 Grant County PUD (Priest Rapids/Wanapum) $19,928,803 $2,811,500 $2,827,408 $2,827,408 $2,980,263 $2,827,408 $2,827,408 $2,827,408 $0 $0 $0 $0 $0
6 Bonneville Power Admin. (WNP-3)' $0 M $ $0
7 Inland Power& Light- Deer Lake $6,631 $1,348 $1,091 $1,188 $984 $833 $535 $652 $0 $0 $0 $0 $0
8 Small Power $740,099 $95,242 $84,706 $71,075 $136,922 $136,094 $127,995 $88,065 $0 $0 $0 $0 $0
9 Stimson Lumber $262,558 $0 $59,430 $78,717 $24,663 $15,448 $75,530 $8,770 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,441,172 $296,367 $176,406 $180,226 $350,571 $286,502 $144,950 $6,150 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $3,267,361 $482,203 $502,631 $461,189 $455,747 $373,289 $395,651 $596,651 $0 $0 $0 $0 $0
12 East, South, Quincy Columbia Basin Irrigation Dist $626,138 $0 $0 $8,030 $61,604 $179,846 $210,885 $165,773 $0 $0 $0 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA) $17,610,907 $2,531,637 $2,621,354 $2,624,851 $2,417,339 $2,365,539 $2,524,682 $2,525,505 $0 $0 $0 $0 $0
14 Palouse Wind $12,188,630 $2,022,134 $2,729,811 $2,104,976 $1,832,022 $1,333,641 $1,038,449 $1,127,597 $0 $0 $0 $0 $0
15 Rattlesnake Flat, LLC $6,523,648 $790,567 $1,209,483 $1,121,760 $1,023,866 $861,920 $760,313 $755,739 $0 $0 $0 $0 $0
16 WPM Ancillary Services $706,202 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $0 $0 $0 $0 $0
17 Non-Mon. Accruals $102,851 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $113,822,689 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $51,808 $0 $0 $0 $0
555 PURCHASED POWER
555000 $95,566,841 $15,320,265 $14,235,417 $11,857,869 $16,900,794 $11,887,897 $12,223,867 $13,140,732 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $777,336 $0 $0 $8 ($353,116) $436,868 $76 $693,500 $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 $102,851 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 $0 $0 $0 $0 $0
555700 $1,730,249 $279,955 $188,000 $0 $431,404 $617,638 $169,700 $43,552 $0 $0 $0 $0 $0
Solar Select Adjustment ($53,138) ($4,422) ($5,532) ($6,530) ($7,362) ($10,378) ($9,689) ($9,225) $0 $0 $0 $0 $0
555380 $5,803,391 $973,704 $889,473 $938,816 $802,743 $536,036 $799,582 $863,037 $0 $0 $0 $0 $0
Clearwater Adjustment ($5,803,391) ($973,704) ($889,473) ($938,816) ($802,743) ($536,036) ($799,582) ($863,037) $0 $0 $0 $0 $0
555710 $706,202 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $0 $0 $0 $0 $0
555740 $14,992,348 $6,988,712 ($113,855) $1,463,726 $1,824,386 $1,079,711 $756,321 $2,941,539 $51,808 $0 $0 $0 $0
$113,822,689 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $51,808 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($121,782,008) ($20,659,644) ($5,394,732) ($15,482,653) ($10,964,236) ($26,312,222) ($18,447,539) ($24,411,991) ($108,991) $0 $0 $0 $0
20 Nichols Pumping Index Sale ($1,781,935) ($491,201) ($253,688) ($288,365) ($309,153) ($41,847) ($121,685) ($275,996) $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($85,432) ($12,334) ($10,630) ($12,721) ($12,337) ($12,730) ($12,458) ($12,222) $0 $0 $0 $0 $0
22 Pend Oreille DES ($333,966) ($50,587) ($46,841) ($54,553) ($50,358) ($52,774) ($49,559) ($29,294) $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($20,526,881) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($144,510,222) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($108,991) $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($78,853,991) ($6,870,502) ($266,389) ($11,963,968) ($22,918,256) ($7,105,563) ($15,622,329) ($14,106,984) $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $1,409,803 $147,409 $144,346 $192,774 $230,053 $73,063 $185,046 $437,112 $0 $0 $0 $0 $0
447100 ($9,042,815) ($4,723,898) $0 $1,652,531 $17,345,460 ($16,737,416) ($1,022,720) ($5,556,772) $0 $0 $0 $0 $0
447150 ($24,674,162) ($7,936,959) ($3,752,502) ($4,089,628) ($3,379,693) ($776,704) ($1,569,010) ($3,169,666) $0 $0 $0 $0 $0
447700 ($2,059,785) ($260,139) ($184,000) $0 ($466,059) ($917,675) ($181,412) ($50,500) $0 $0 $0 $0 $0
447710 ($706,202) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) $0 $0 $0 $0 $0
447720 ($20,526,881) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) $0 $0 $0 $0 $0
447740 ($10,056,189) ($1,449,798) ($1,525,010) ($1,531,088) ($2,057,570) ($872,189) ($329,278) ($2,182,265) ($108,991) $0 $0 $0 $0
($144,510,222) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($108,991) $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $4,814,974 $1,014,168 $855,039 $925,462 $294,192 ($2,373) $693,616 $1,034,870 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 ($2,076) ($90,661) $83,285 $820 $2,674 $1,708 $24 $74 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $19,592,391 $2,745,132 $3,112,349 $3,370,011 $2,815,602 $1,771,591 $2,251,615 $3,526,091 $0 $0 $0 $0 $0
28 Colstrip Oil-501160 $248,415 $44,661 $33,217 $0 $2,657 $69,000 $22,384 $76,496 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $24,653,704 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $0 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 268,279 53,868 47,172 52,066 19,518 - 39,099 56,556 - - - - -
31 Colstrip 571,560 81,076 91,567 100,297 81,559 49,364 65,403 102,294 - - - - -
Jul 2023 WA ID Actual Deferrals- Snapshot ID Monthly 6

ID PCA
Quarterly Report(July-Sept 2023)
Page 8 of 72
Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION -ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
501 FUEL-COST PER TON
32 Kettle Falls $18.83 $18.13 $17.77 $15.07 $17.74 $18.30
33 Colstrip $33.86 $33.99 $33.60 $34.52 $35.89 $34.43 $34.47
547 FUEL
34 NE CT Gas-547213 ($8,525) ($11,718) $3,889 ($275) ($909) $536 ($10) ($38) $0 $0 $0 $0 $0
35 Boulder Park-547216 $1,088,609 $92,744 $111,543 $321,367 $289,384 $40,707 $49,674 $183,190 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $366,437 $58,230 ($10,376) $60,104 $106,073 $14,101 $13,317 $124,988 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $21,669,569 ($2,611,318) $5,659,711 $6,482,080 $3,764,418 $861,651 $3,432,247 $4,080,780 $0 $0 $0 $0 $0
38 Lancaster-547312 $18,083,847 ($2,586,075) $5,647,031 $5,433,258 $2,079,130 $1,839,575 $2,664,453 $3,006,475 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $11,696,025 ($406,032) $974,358 $4,341,767 $2,248,855 $63,052 $1,471,160 $3,002,865 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $52,895,962 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $46,862,133 ($197,355) $20,758,834 $16,069,425 $13,696,809 ($10,594,244) $1,191,343 $5,994,504 ($57,183) $0 $0 $0 $0
202301 202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312
456 TRANSMISSION REVENUE
42 456100 ED AN ($16,610,986) ($2,387,376) ($2,271,058) ($2,223,856) ($3,083,286) ($2,335,075) ($2,068,609) ($2,241,726) $0 $0 $0 $0 $0
43 456120 ED AN - BPA Trans. ($539,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $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 ($962,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) $0 $0 $0 $0 $0
46 456130 ED AN -Ancillary Services Revenue ($706,202) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) $0 $0 $0 $0 $0
47 456017 ED AN - Low Voltage ($70,441) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0
48 456700 ED ID - Low Voltage ($36,631) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0
49 456705 ED AN - Low Voltage ($1,038,058) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($19,963,818) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $11,722,924 $1,747,250 $1,715,365 $1,633,370 $1,778,886 $1,531,891 $1,735,667 $1,580,495 $0 $0 $0 $0 $0
52 565710 ED AN $31,752 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $11,754,676 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $0 $0 $0 $0 $0
557 Expense
54 557165 ED AN $656,616 $257,894 $100,153 $74,859 $123,239 $105,123 $7,750 ($12,402) $0 $0 $0 $0 $0
55 557167 ED AN $319,000 $0 $0 $0 $319,000 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $28,752 $3,672 $3,321 $3,728 $4,266 $4,752 $4,177 $4,836 $0 $0 $0 $0 $0
57 Total 557 ED AN Broker& Related Fees $1,004,368 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN - MT Invasive Species $453,054 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $453,054 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 ($27,895,114) ($28,584,434) ($37,226) $1,063,202 ($2,629,910) $494,694 $936,830 $861,730 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 $24,377,625 $24,469,018 $1,400,792 ($3,101,398) $2,091,955 $3,251,055 ($1,354,306) ($2,379,491) $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $2,136,335 $71,250 $789,550 $102,650 $76,074 $281,009 $84,374 $731,428 $0 $0 $0 $0 $0
63 Gas Bookouts-557711 ($2,136,335) ($71,250) ($789,550) ($102,650) ($76,074) ($281,009) ($84,374) ($731,428) $0 $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $16,665,900 $3,486,891 $440,772 $2,439,435 $1,501,289 $2,157,756 $2,316,818 $4,322,939 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $50,223,370 $34,644,709 $8,018,745 $2,851,031 $2,611,275 $813,905 $383,775 $899,930 $0 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($18,679,644) ($6,965,680) ($2,359,199) ($478,369) ($773,270) ($3,928,252) ($1,239,417) ($2,935,457) $0 $0 $0 $0 $0
67 Other Elec Rev- Extraction Plant Cr-456018 ($168,919) ($12,464) ($34,302) ($35,362) ($39,816) ($23,087) ($5,171) ($18,717) $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 ($3,797,516) ($78,775) ($1,019,550) ($79,712) ($555,510) ($1,003,031) ($520,043) ($540,895) $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $1,405,784 $394,900 $44,600 $23,400 $39,091 $149,750 $37,663 $716,380 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($1,405,784) ($394,900) ($44,600) ($23,400) ($39,091) ($149,750) ($37,663) ($716,380) $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $40,725,702 $26,959,265 $6,410,032 $2,658,827 $2,206,013 $1,763,040 $518,486 $210,039 $0 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($2,100,805) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($2,100,805) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) $0 $0 $0 $0 $0
75 Misc. Power Exp. Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
76 Misc. Power Exp. Subtotal $0 $0 $0 $0 $0 $0 $0 $0 $0
Jul 2023 WA ID Actual Deferrals- Snapshot ID Monthly 7

ID PCA
Quarterly Report(July-Sept 2023)
Page 9 of 72
Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION -ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
77 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Wind REC Exp Actual 557395 $980 $94 $83 $152 $206 $50 $121 $274 $0 $0 $0 $0 $0
79 Wind REC Subtotal $980 $94 $83 $152 $206 $50 $121 $274 $0
80 456030 ED ID - Clearwater Trans $96,250 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $0 $0 $0 $0 $0
81 456380-ED-ID - Clearwater REC Revenue ($183,400) ($31,612) ($32,901) ($28,066) ($21,928) ($25,852) ($17,129) ($25,912) $0 $0 $0 $0 $0
82 Clearwater ($87,150) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) $0 $0 $0 $0 $0
83 Net Resource Optimization $38,625,877 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs (Idaho share) $447,594 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $0 $0 $0 $0 $0
85 Adjusted Actual Net Expense $79,096,734 $25,981,231 $25,424,369 $17,669,512 $14,379,217 ($10,165,175) $818,939 $5,045,824 ($57,183)
Jul 2023 WA ID Actual Deferrals- Snapshot ID Monthly 8

ID PCA
Quarterly Report(July-Sept 2023)
Page 10 of 72
Avista Corp. - Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2023
Retail Revenue Credit excluding
Clearwater - MWh Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 YTD
Total Billed Sales 352,262 259,036 307,297 250,090 242,173 252,037 263,448 (35,226) - - - - 1,891,117
Deduct Prior Month Unbilled (188,601) (168,669) (153,995) (121,924) (119,855) (126,644) (119,416) (135,688) - - - - (1,134,792)
Add Current Month Unbilled 168,669 153,995 121,924 119,855 126,644 119,416 135,688 - - - - - 946,191
Total Retail Sales 332,330 244,362 275,226 248,021 248,962 244,809 279,720 (170,914) - - - - 1,702,516
Test Year Consumption 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 210,200 227,542 262,248 292,013 1,723,873
Difference from Test Year 42,091 (14,978) 23,288 14,648 24,306 25,499 34,703 (421,847) (272,290)
Load Change Adjustment Rate - $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43
$/MWh
Total Load Change Adjustment-$ $1,070,374 ($380,891) $592,214 $372,499 $618,102 $648,440 $882,497 ($10,727,569) ($6,924,334)
Page 4 of 4

ID PCA
Quarterly Report(July-Sept 2023)
Page 11 of 72
11_
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202307 State Code:ID
F_ Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty I YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 152,533.6 0 0 1,223,870.24
0011-GENERAL SERVICE 0 0 57,647.25 0 0 411,004.66
0012-RESID&FARM-GEN SERV 0 0 3,529.33 0 0 33,732.35
0021-LARGE GENERAL SERV 0 0 70,038.9 0 0 489,336.17
0022-RESID&FRM-LGE GEN SE 0 0 888.54 0 0 7,076.82
0025-EXTRA LGE GEN SERV 0 0 42,916.59 0 0 300,617.81
0031-PUMPING SERVICE 0 0 11,948.52 0 0 47,729.4
0032-PUMPING SVC RES&FRM 0 0 1,510.61 0 0 4,363.04
0041-CO OWNED ST LIGHTS 0 0 0 0 0 2.24
0042-CO OWND ST LTS SO VA 0 0 680.84 0 0 4,749.07
0044-CST OWND ST LT SO VA 0 0 31.62 0 0 221.34
0045-CUST OWND ST LT ENGY 0 0 35.91 0 0 251.37
0046-CUST OWND ST LT S V 0 0 116.43 0 0 814.93
0047-AREA LIGHT-COM&INDUS 0 0 41.24 0 0 290.66
0048-AREA LGHT-FARM&RESID 0 0 105.27 0 0 739.96
0049-AREA LGHT-HI PRIES SO 0 0 265.84 0 0 1,831.84
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 52,887.69 0 0 362,988.88
Overall-Summary 0 04 39� 0 .78
Page 1 of 3 Run Date: Aug 4,2023
IFor Internal Use Only I
Conversion Factor 0.995646 Conversion Factor Changes October 1st of Every Year
393,457.57
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\Jul 2023 Revenue_RateSch_CM_YTD for ID PCA

ID PCA
Quarterly Report(July-Sept 2023)
Page 12 of 72
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
202307 ED 01 01 RESIDENTIAL 124,593 105,081,226 10,057,393 124,453 845,388,504 80,440,931
21 21 FIRM COMMERCIAL 18,801 90,605,866 7,757,678 18,807 616522444 52,907,071
31 31 FIRM-INDUSTRIAL 315 98,881,717 4,532,275 322�698:596:099 31,517,189
39 39 FIRM-PUMPING-IRRIGATION ONLY 41 751,516 65,645 41 1,549,588 141,831
51 51 LIGHTING-PUBLIC STREET AND HIWAY 190 573,639 233,319 189 3,997,079 1,621,705
80 80INTERDEPARTMENT REVENUE 51 189,812 16,860 50 1,465,259 127,805
83 83 MISC-SERVICE REVENUE SNP 0 0 5,760 0 0 56,540
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 66,813
OD OD Other Electric Direct 0 0 2,300 0 0 11,800
ED-Summary 143,991 296,083,776 22,680,776 143,861 2,167,518,972 166,891,684
202307-Summary 143,991 296,083,776 22,680,776 143,861 2,167,518,972 166,891,684
Overall-Summary 143,991 296,083,776 22,680,776 143,861 2,167,518,972 166,891,684
Page 2 of 4 Run Date: Aug 4,2023
IFor Internal Use Only I
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\Jul 2023 Revenue By Revenue Class ID

ID PCA
Quarterly Report(July-Sept 2023)
Page 13 of 72
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 37,195,914 $3,424,820
01 RESIDENTIAL 3800 01 012 860,574 $99,420
01 01 RESIDENTIAL 3800 01 022 216,687 $15,235
01 RESIDENTIAL 3800 01 032 140,009 $15,089
21 FIRM COMMERCIAL 3800 21 011 13,871,411 $1,263,569
21 21 FIRM COMMERCIAL 3800 21 021 15,142,967 $1,088,531
21 FIRM COMMERCIAL 3800 21 025 5,418,396 $336,758
21 FIRM COMMERCIAL 3800 21 031 2,286,240 $217,404
31 FIRM-INDUSTRIAL 3800 31 011 164,582 $14,539
31 FIRM-INDUSTRIAL 3800 31 021 1,914,022 $132,784
31 31 FIRM-INDUSTRIAL 3800 31 025 23,115,779 $1,460,260
31 FIRM INDUSTRIAL 3800 31 025P 34,803,724 $1,776,683
31 FIRM-INDUSTRIAL 3800 31 025PG 35,226,000 $863,037
31 FIRM-INDUSTRIAL 3800 31 031 557,441 $52,985
01 -Summary $3,554,564
21 -Summary
31 -Summary
$4,300,287
ID-Summary 170,913,747 $10,761,113
Unbilled
G:\CLOSE\202307\Revenue\REVUNBL\REVUNBLD - E\202307 SOX Electric Unbilled

ID PCA
Quarterly Report(July-Sept 2023)
Page 14 of 72
Avista Hourly Data 08/03/2023 17:46 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
7/31/2023 H18 16 $
7/31/2023 H19 11 $
7/31/2023 H2O 2 $
7/31/2023 H21 0 $
7/31/2023 H22 0 $
7/31/2023 H23 0 $
7/31/2023 H24 0 $ -
5942 $ 247,667.46
189 445.00 Powerdex Estimator
$ 437,112,46
H:\Reports\Nucleus Reports\Power 2023\Jul 2023\July 2023 Solar Select Report 12

ID PCA
Total with est Est less actual Quarterly Report(July-Sept 2023)
RUN 7/21/2023 Enter first day of the month that is missing powerdex values Purchase 61,080.63 61,080.63 100.6�ge 15 of 72
7/31/2023 Click RUN to get data out of Nucleus Sale 1,042,048.25 1,042,048.25 100.0%
Solar Select 189,445.00
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
277274 7/21/2023 0400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 21-07-20230400 50 50.00 2,150.00 2,150.00
277274 7/21/20231000 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 21-07-20231000 60 60.00 2,580.00 2,580.00
277274 7/21/20231800 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 21-07-20231800 125 125.00 5,375.00 5,375.00
277274 7/21/2023 2200 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 21-07-20232200 100 100.00 4,300.00 4,300.00
277274 7/22/2023 0200 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-07-20230200 45 45.00 1,935.00 1,935.00
277274 7/22/2023 0400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-07-20230400 40 40.00 1,720.00 1,720.00
277274 7/22/2023 0600 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-07-20230600 40 40.00 1,720.00 1,720.00
277274 7/22/2023 0700 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-07-20230700 40 40.00 1,720.00 1,720.00
277274 7/22/2023 0900 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-07-20230900 50 50.00 2,150.00 2,150.00
277274 7/22/2023 2000 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-07-20232000 150 150.00 6,450.00 6,450.00
277274 7/22/2023 2400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-07-20232400 75 75.00 3,225.00 3,225.00
277274 7/23/2023 0500 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 23-07-20230500 55 55.00 2,365.00 2,365.00
277274 7/23/20231600 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 23-07-20231600 150 150.00 6,450.00 6,450.00
277274 7/23/2023 2100 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 23-07-20232100 150 150.00 6,450.00 6,450.00
277274 7/24/2023 2300 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 24-07-20232300 45 45.00 1,935.00 1,935.00
277274 7/25/2023 0400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 25-07-20230400 35 35.00 1,505.00 1,505.00
277274 7/25/2023 2000 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 25-07-20232000 140 140.00 6,020.00 6,020.00
277274 7/25/2023 2200 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 25-07-20232200 140 140.00 6,020.00 6,020.00
277274 7/26/20231300 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 26-07-20231300 80 80.00 3,440.00 3,440.00
277274 7/27/20231200 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 27-07-20231200 85 85.00 3,655.00 3,655.00
277274 7/27/2023 0100 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 27-07-20230100 75 75.00 3,225.00 3,225.00
277274 7/28/20231400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 28-07-20231400 80 80.00 3,440.00 3,440.00
277274 7/28/20231800 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 28-07-20231800 200 200.00 8,600.00 8,600.00
277274 7/29/2023 0300 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 29-07-20230300 65 65.00 2,795.00 2,795.00
277274 7/29/2023 0500 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 29-07-20230500 65 65.00 2,795.00 2,795.00
277274 7/29/2023 0900 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 29-07-20230900 70 70.00 3,010.00 3,010.00
277274 7/29/20231500 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 29-07-20231500 75 75.00 3,225.00 3,225.00
277274 7/29/20231800 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 29-07-20231800 90 90.00 3,870.00 3,870.00
277274 7/30/2023 0200 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 30-07-20230200 30 30.00 1,290.00 1,290.00
277274 7/30/2023 0400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 30-07-20230400 30 30.00 1,290.00 1,290.00
277274 7/30/20231400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 30-07-20231400 60 60.00 2,580.00 2,580.00
277274 7/30/20231500 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 30-07-20231500 70 70.00 3,010.00 3,010.00
277274 7/30/20231600 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 30-07-20231600 80 80.00 3,440.00 3,440.00
277274 7/31/2023 0100 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 31-07-20230100 50 50.00 2,150.00 2,150.00
277274 7/31/20231100 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 31-07-20231100 100 100.00 4,300.00 4,300.00
277274 7/31/20231900 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 31-07-20231900 200 200.00 8,600.00 8,600.00
223069 7/27/20231300 0 1 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 27-07-20231300 90 96.75 96.75 96.75
223069 7/27/20231700 0 3 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 27-07-20231700 130 139.75 419.25 419.25
223068 7/21/2023 0300 0 2 [PDXIMIDC-HOURLYIHOURLY]*0.925 PURCHASE 21-07-20230300 50 46.25 92.50 92.50
223068 7/21/2023 2100 0 1 [PDXIMIDC-HOURLYIHOURLY]*0.925 PURCHASE 21-07-20232100 125 115.63 115.63 115.63
223068 7/23/20231900 0 2 [PDXIMIDC-HOURLYIHOURLY]*0.925 PURCHASE 23-07-20231900 150 138.75 277.50 277.50

ID P
1 CA
Pow A" Transaction Register Ouarterly Re�b Page:e:1 -� CA 6:13 PM
Database:NT16 of 72
Profit Center: POW R arpp r
Contract M onth: 202307
Direction: ALL
Counterparty: Clearwater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Clearwater Paper Corporation
POWIR
01 3 1 Johnson IT 278613 A VST CO F;P Energy Sys 00 35,712.000 35,226.000 $24.500 863,037.00
PO W ER Total: 35,712.000 35,226.000 863,037.00
PFI Total: 35,712.000 35,226.000 863,037.00
NO N-INTERCO M IANY TO TAL: 35,712.000 35,226.000 863,037.00
TO TAL PURCHASES: 35,712.000 35,226.000 863,037.00

Page:1 ID PCA
_ Pow A" Transaction Register Quarter ReRb e:1 -� CA 4:10 PM
���/VISTA Database:N T17 of 72
Profit Center: PO W Et arpp r
Contract M onth: 202307
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Adams Nielson Solar, LLC
POWR
01 3 1 Sllkworth LT 262025 A VST CO F;P Energy Sys O a 6,944.000 5,942.000 $42.110 250,217.62
POW 9R Total: 6,944.000 5,942.000 250,217.62
STRA Total: 6,944.000 5,942.000 250,217.62
NO NmINTERCO M IANY TO TAL: 6,944.000 5,942.000 250,217.62
TO TAL PURCHASES: 6,944.000 5,942.000 250,217.62

ID PCA
Quarterly Report(July-Sept 2023)
Page 18 of 72
Avista Corporation Journal Entry Printed 08/02/2023 at 12:30 PM
Journal: 240-EIM DEFERRAL Effective Date: 202307
Team: Energy Delivery Accounting Last Saved by: Tiffany Adams Last Update:08/02/2023 12:29 PM
Type: C Submitted by: Tiffany Adams Approval Requested:08/02/2023 12:30 PM
Category: DJ Approved by:
Currency: USD
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-Ellvl Deferral-ID 407434-Ellvl Deferred O&M 885 D57- (47,236.50) 001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-July 2023
Total:� (47,236.50)Explanation: 144 zVNdI 08/02/23
repar y iffan Adams Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 08/02/2023
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

ID PICA
202307 EIM Incremental Expense Charges.xlsx-July 2023 Deferral Quarterly Report(July-Sept 2023)
Page 19 of 72
Transaction Amount 202207 202208 202209 202210 202211 202212 202301 202302 202M 202304 202WS 202306 202307
Incremental OPER AN Labor Labor 340 Regular Payroll NO02811 10.385 11,356 15.331 11.111 10.7" 1,136 109.395.70
03652 9.745 8.353 15.592 11.137 11.137 10,024 2.227 15.592 WAN 11,917.00 11,768 11.321 5,959 255.504.26
05109 8.791 6,205 7.110 4.137 3,878 3,361 388 126.155.82
05282 6.323 9,748 14.095 3.952 2.239 1.64] 4.762 7.788 2.458 :3.94fi.91
05673 7,644 5.809 11.619 9.173 11,619 8.867 9.478 11.313 16.988 8.850.69 12.342 8.881 9.177 259.510.15
05680 9.192 12,230 14.676 8.867 11,619 10,090 5.809 10.3% 10.652 4.430,34 6,962 3.481 2,215 230.200.69
11713 48..04.94
05]15 ],]]] 11.233 15.553 8.353 5,473 10.081 9.793 10.61 16.225 9.068.81 9,177 8.8fi1 11,076 245.989.71
11717 6.179 6.6N 8.753 6.350 8,865 6.1]9 6.9T 6.114 10.522 ].600.00 7,000 7.000 6.400 136.045.58
05]30 6.355 6.355 11.412 8.0T 4.038 6,462 7269 7.673 12.787 1,038.45 9,385 7.977 8,915 160.fi4].56
05a07 5,484 3.988 6.231 5.613 5.666 3,629 2.852 3.370 6.599 4292.]5 2,683 5.098 2683 79.950.76
05823 6.436 3,089 9.955 6.8fi5 fi.522 6,1]9 6.179 1.407 7.99fi 2.477.9: 90.458.d1
05841 7.448 7,056 9.800 4.851 4,753 1.176 4.141 6.003 10.277 5.844.80 3,392 9.080 1.- 87.504.66
3051ncerfirw1Bonus Pay 02811 454.45
03652 1.4 6.35
27
05282 1.715.24
05282 ]15.24
05673 1.528.97
05680 1.392.02
05]13 7
50.00
05715 1.789.54
11717 1.869.63
05730 1.142.91
05823 1"00
05841 53.57
320 Overtime Pay-NU 02811 J 1.1" '9
O56]3 2.580 1.118 3.640 1.204 2,236 2.150 6.042 1,290 6.926 1.246.06 3,293 1.483 2.225 63.004.56
05680 4.472 4.128 2.780 2.150 2.236 2.666 1.089 3.583 2,691 2.225.09 1,335 3.649 2,581 5fi.91134
05713 6.111:41
11715 4.212 4,320 3.132 2.025 1,053 2,079 1.188 2.079 2.594 2.163.17 2,225 1.246 2,284 53.4]].26
05807 1.145 1.167 5.39].68
05841 235 271.58
1 Total 103.022.31 101.683.78 150.826.23 94.110.61 89.900,76 75.724.03 65,36042 91264.86 120,188.48 67.165.15 69.561.72 68.291.67 60.093.46 2.016.737.12
Non-Labor Transportation 565 SmaII Vehicles 611.75
560 R. Vehicles 600.00
Total 1.211.7:
Employee Expenses 205 Airfare 292 605 3.032.35
235 Emplovee Misc Expenses 179 226 046.23
220 Empl-a Car Rental 50.00
210 Emplovee Auto Milwas 149 25 25 1.943.62
215 Empl0vee Business Meals 53 60 4.25fi.30
230 Employee Lodging 1. 238 1,256.58
225 Conference Fees ]99.00
Total 410.71 1,175.83 630.18 522.63 12,184.08
Centralized Assets s18 Software 38,327 38,327 38.327 38,327 38,327 38,327 6,232 66.693 44,821 39.95.57 37,847 41.262 39,1&1 736,382.09
661 Hosting Servces 5,0]8 5,078 16,796 6,380 6,380 6,380 1,755 12,325 ],134 ],134.08 7,134 7,134 7,134 120,916.1:
fits Hardware Purchases 79.90
Total 43,405.19 43,405.19 55,123.91 44,707.27 44,707.27 M,707.27 7,986.49 79,017.93 11,914.66 46,629.65 44,1.1.41 48,396.57 46,688.99 857,378.18
Voucher 8f0 Ad-Ring Expenses 12fi.12
915Pdn0ng 4 B 114
110 Materlals&Equipment 4,0]5.58
885 Miscellaneous 56 7,493.fi2
Total 4.36 55.87 12,501.16
Contractor 035 Woddo"'Core- -1,36 8,881 8,015 7,926 7,519 2,849 365 304 560 1.,32720
020 Professional Services 7.571 8,198 8,160 1:8,896.01
010 General Services fit,]49.50
Total 6,204.06 17,078.03 8,014.73 7,926.41 7,519.11 2,848.99 8,524.58 304.44 559.84 970,9I2.71
Overhead 530 Sb ma1 Material Loading 431.34
Total 436.34
TOtel 152,631.56 162,607.71 215,145.16 147,374.48 142,fi49.77 123,280.29 81,927.36 170,587.23 172,702.97 113,794.80 114,543.13 116,688.24 106,782.45 3,911,511:34
PA Labor (Labor 3051noeul.B.nua Pay. 05282 1906
IT. 19.06
Non-Labor Contractor 035 WorMorce-Contract 4,094 1,816 944 710 8,615.40
Tool 4,094.07 1,015.7 9dd.10 7U9.96 B,fi15.40
Total 4,094.07 1,815.7 944.18 709.96 8,634.46
ID Non-Labor Voucher 885 Miscellaneous -73,471 -74,681 -85,264 -83,009 -65,348 -54,278 -39,924 -49,912 -108,066 -51,726 -52,678 -53,292 (1,]48,134.70)
Total -73,4]i -74,681 -85,2fi4 -83,009 -65,348A -54,278.1 -39,924 39,912.2 -108,065.] -51,725.] -52,8]].9 -53,291.7 (1,]48,134.]0)
Total -73,471 -74,681 .85,264 -83,009 45,340.4 54,270.1 39,924 49,912.2 -100,065.] -51,725.7 .52,677.9 -53,291.7 (1,]d8,134.]0)
NONE ID Non-Labor Voucher 885 Miscellaneous 699,11 mit
Total fi99,119.00
Total =imv 699,119.00
83,255 89,742 130,825 65,075 77,301 69,002 42,003 120,675 64,637 62,089.10 6"65 63,397 106,782 2,911:120.10
Aooly ON Rate to incremental labor 80.100 ]6.263 113.8]d 69.8]] 62.481 51.682 42.680 fi4515 85262 67.646.96 0.8-88'0 49.641.21 40,648.72 1.562.392.95
Total with Overheads plus D32Q Entry 236.825 .0.686 32%963 217.962 205.131 174.962 124.608 235.102 257.965 161.441.76 1164.411.93 166.329.45 147.431.17 3.492.463.31
PR Ra0o 81,634 82,965 113.738 75.131 70.709 60.309 44.360 83.696 91.835 57.473.00 58.531.00 59.213.00 52.485.00 1.218.058.00
'1, 0.90
10212 20
Dd240-EIM Deferral (73,4711 (74,6811 (85,264) (83,009) (65.348) (54,278) (39.9241 (49,9121 (108,0661 (51.725.701 452.677.901 (53.291.]01 I1.Ud9.015.70)
<3> Post no live casts to which 90%are to be deferred throuah the PCA(Power Cost Adjustment). Current Month Deferral 47.236.50
Non-Labor:EVcnd,ture types 509,510,511,512,514,515,516,520,525(labor driven overheads)are not incremental
Labor overhead on Incremental labor will be manually calculated each month as part of the deferral journal process.
Deferral Employee=New employee cr current so,lovee whds position was backilled by a new emplovee.
Las[WA base year was 2019.Any costs not Induced In base cost are Incremental.EIM deferral is for ID only.
P:\04-Journal Entries\2023\07-July\240-EIM Deferral\202307 EIM Incremental Expense Charges.Msx

ID PCA
Expense Char es.xlsx - OH Rates Quarterly Report(July-Sept
202307 EIM Incremental Ex of 72
p 9 Page 20 of
From the Project Accounting monthly Overhead Rate Change Summary document.
Projects & Fixed Assets Accounting Sharepoint>Overhead>Overhead Rates>2022 Overhead Rates
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23
Payroll Benefits 41.71% 41.71% 34.92% 34.92% 34.92% 35.89% 34.92%
Payroll Benefits - I&D 1.29% 1.29% 1.08% 1.08% 1.08% 1.11% 1.08%
Payroll Non-Service Benefits -9.00% -9.00% -1.50% -1.50% -1.25% -1.25% -1.25%
Payroll Taxes 8.50% 8.50% 8.25% 8.25% 8.25% 8.25% 8.25%
One Leave 19.00% 18.00% 18.00% 18.00% 18.50% 18.50% 17.00%
Incentive Payroll tax- NU 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.38%
Incentive - NU 3.30% 9.69% 9.69% 9.69% 9.69% 9.69% 7.27%
NU Labor OH Rate 65.30% 70.69% 70.94% 70.94% 71.69% 72.69% 67.64%
P:\04 - Journal Entries\2023\07 - July\240 - EIM Deferral\202307 EIM Incremental Expense Charges.xlsx

ID PCA
202307 EIM Incremental Expense Charges.xlsx-PT Ratio with 2022 Data Quarterly Report(July-Sept 2023)
Page 21 of 72
Avista Utilities
Production/Transmission Percentage
12 Months Ended 12/31/2022
Washington Idaho Total
Actual Jurisdictional Allocation(12/31/2022)
Energy Retail Sales(MWH) 5,874,159 3,613,433 9,487,592
Energy Retail Sales Percentage 61.91% 38.09% 100.00%
MW's Peak(Retail+Adjustments) 12,909 7,217 20,126
MW's Peak Percentage 64.14% 35.86% 100.00%
Final Grand Summary-Allocation of Load by
Jurisdiction(Based on 50/50 Weighting) 63.02% 36.98% 100.00%
Adjusted Jurisdictional Allocation
Energy Retail Sales(MWH) 5,874,159 3,613,433 9,487,592
Less:Adjustments to Idaho Load (429,432) (429,432)
Energy Retail Sales(MWH) 5,874,159 3,184,001 9,058,160
Energy Retail Sales Percentage 64.85% 35.15% 100.00%
MW's Peak(Retail+Adjustments) 12,909 7,217 20,126
Less:Adjustments to Washington Load(Note 1) (1,242) (1,242)
Less:Adjustments to Idaho Load(Note 2) (640) (640)
MW's Peak(Retail+Adjustments) 11,667 6,577 18,244
MW's Peak Percentage 63.95% 36.05% 100.00%
Adjusted Production Transmission Jurisdiction
(Based on 50/50 Weighting) 64.40% 35.60% 100.00%
Note 1 Pend Oreille PUD/Kaiser Adjustment
Note 2 Clearwater Paper Adjustment
P:\04-Journal Entries\2023\07-July\240-EIM Deferral\202307 EIM Incremental Expense Charges.xlsx

ID PCA
Quarterly Report(July-Sept 2023)
Page 22 of 72
From: Kettner,Cheryl
To: Stromberger,Janessa D;Adams,Tiffany; Parker, Blake
Cc: Hossack,Jennifer;Smith,Anna; Parsons,Amy
Subject: DJ240 EIM Deferral and WA I-937 Compliance-July 2023
Date: Wednesday,July 19,2023 9:13:34 AM
Hi!
In July of every year, the current year Regulatory Asset account for the Idaho PCA changes. This July,
it goes from being the 182386 ED ID account to the 182387 ED ID account. When the projects team
completes the DJ240 journal for the month of July, and when Resource Accounting completes the I-
937 entry, if the "new" account could be used, that would be great.
Thank you!!
Cheryl A Kettner
Resource Accounting Analyst
1411 E Mission Ave. MSC-17
Spokane,WA 99202
P 509.495.2902
cheryl.kettner(cDavistacorp.com
CONFIDENTIALITY NOTICE:The contents of this email message and any attachments are intended solely for the
addressee(s)and may contain confidential and/or privileged information and may be legally protected from disclosure. If you
are not the intended recipient of this message or an agent of the intended recipient,or if this message has been addressed
to you in error, please immediately alert the sender by reply email and then delete this message and any attachments.

ID PCA
Quarterly Report(July-Sept 2023)
Page 23 of 72
Avista Corporation Journal Entry Printed 08/03/2023 at 2:30 PM
Journal: NSJO03-RPS Compliance-Forgone REC Rev Adjust Effective Date: 202307
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:08/03/2023 2:30 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:08/03/2023 2:30 PM
Category: NSJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 186323-MISC DEF DEBIT-WA REC 2 ED WA DL 1,058,162.58 0.00 WA I-937 Compliance-Forgone ID REC Rev Adj
20 001 557322-DEF POWER SUPPLY EXP-RECs ED WA DL 0.00 1,058,162.58 WA I-937 Compliance-Forgone ID REC Rev Adj
30 001 557380-IDAHO PCA-DEF ED ID DL 1,058,162.58 0.00 WA I-937 Compliance-Forgone ID REC Rev Ad
40 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 1,058,162.58 WA I-937 Compliance-Forgone ID REC Rev Ad
DEFERRAL 3
Totals: 2,116,325.16 2,116,325.16
Explanation: 08/03/23
Prepar y Jennifer Hossack Date
For WA I-937 RPS Compliance,we retired Hydro RECs from 2021. ��� ��iJ�il�' 8/3/23
Retirement of RECs for WA purposes eliminated the ability for ID to
recognize revenue if the RECs would have been sold. U Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

ID PICA
Quarterly Report(July-Sept 2023)
Page 24 of 72
2021 Compliance Year for WA 1-937 we used 2020&2021 vintage RECs to meet our 2021 compliance
Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
uantit
W797 Kettle Falls Woodwaste Plant-Kettle Falls 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
W130 Kettle Falls Woodwaste Plant-Kettle Falls V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
W4757 Boulder Community Solar-Boulder Commu 0 0 0 0 0 0 0 0 0 0 0 0 16 21 52 68 68 67 70 59 51 41 17 7 537
W2906 Palouse Wind,LLC-Palouse Wind 51,470 0 38,016 30,138 0 30 0 0 0 10,791 41,523 30,368 9,657 32,653 30,904 35,441 29,832 22,029 16,144 22,114 25,668 30,030 41,320 23,468 521,596
W10997 Rattlesnake Flat,LLC-Rattlesnake Flat 0 0 0 0 0 0 0 0 397 4,683 9,379 22,698 0 0 0 0 0 0 0 0 0 0 0 0 37,157
W1560 Cabinet Gorge HED-Cabinet Gorge Unit 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,502 0 0 0 0 0 2,679 0 23,361 33,542
W1561 Cabinet Gorge HED-Cabinet Gorge Unit 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20,576 0 0 0 0 0 0 0 20,576
W1562 Cabinet Gorge HED-Cabinet Gorge Unit 4 0 0 0 0 0 0 0 0 0 0 0 0 302 0 0 0 0 0 0 0 0 0 0 0 302
W2103 Long Lake HED-Long Lake Unit 3 0 0 0 0 0 0 0 0 0 0 0 0 14,200 0 0 0 0 0 0 0 0 0 0 0 14,200
W2102 Little Falls HIED-Little Falls Unit 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
W216 Nine Mile HED-Nine Mile HED 0 0 0 0 0 0 0 0 0 0 0 0 2,120 0 0 0 920 355 0 0 0 0 0 0 3,395
W283 Nine Mile HED 2-Nine Mile HED 2 0 0 0 0 0 0 0 0 0 0 0 0 396 4,947 0 0 0 0 0 0 0 0 0 0 5,343
W1530 Noxon Rapids HED-Noxon Rapids Unit 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24,404 5,596 30,000
W1552 NOXON RAPIDS HED-NOXON RAPIDS UNIT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9,701 9,701
W1554 Noxon Rapids HED-Noxon Rapids Unit 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 0 0 0 0 0 0 0 31,000 32,000
W1555 Noxon Rapids HED-Noxon Rapids Unit 4 0 0 0 0 0 0 0 0 0 0 0 0 14,994 0 0 0 0 0 0 0 0 0 0 0 14994
723,343
Price
W797 Kettle Falls Woodwaste Plant-Kettle Falls 2 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 based on actual
W130 Kettle Falls Woodwaste Plant-Kettle Falls V $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40
W4757 Boulder Community Solar-Boulder Commu $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 based on actual
W2906 Palouse Wind,LLC-Palouse Wind $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 based on actual
W10997 Rattlesnake Flat,LLC-Rattlesnake Flat $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20
W1560 Cabinet Gorge HED-Cabinet Gorge Unit 2 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 based on actual
W1561 Cabinet Gorge HED-Cabinet Gorge Unit 3 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90
W1562 Cabinet Gorge HED-Cabinet Gorge Unit 4 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90
W2103 Long Lake HED-Long Lake Unit 3 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90
W2102 Little Falls HIED-Little Falls Unit 4 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90
W216 Nine Mile HED-Nine Mile HED $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 based on actual
W283 Nine Mile HED 2-Nine Mile HED 2 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $6.71 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40 $7.40
W1530 Noxon Rapids HED-Noxon Rapids Unit 1 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 based on actual
W1552 NOXON RAPIDS HED-NOXON RAPIDS UNIT $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90
W1554 Noxon Rapids HED-Noxon Rapids Unit 3 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90
W1555 Noxon Rapids HED-Noxon Rapids Unit 4 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.14 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90
system
W797 Kettle Falls Woodwaste Plant-Kettle Falls 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
W130 Kettle Falls Woodwaste Plant-Kettle Falls V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
W4757 Boulder Community Solar-Boulder Commu 0 0 0 0 0 0 0 0 0 0 0 0 14 19 47 61 61 60 63 53 46 37 15 6 483
W2906 Palouse Wind,LLC-Palouse Wind 257,350 0 190,080 150,690 0 150 0 0 0 53,955 207,615 151,840 50,216 169,796 160,701 184,293 155,126 114,551 83,949 114,993 133,474 156,156 214,864 122,034 2,671,832
W10997 Rattlesnake Flat,LLC-Rattlesnake Flat 0 0 0 0 0 0 0 0 1,985 23,415 46,895 113,490 0 0 0 0 0 0 0 0 0 0 0 0 185,785
W1560 Cabinet Gorge HED-Cabinet Gorge Unit 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,752 0 0 0 0 0 2,411 0 21,025 30,188
W1561 Cabinet Gorge HED-Cabinet Gorge Unit 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18,518 0 0 0 0 0 0 0 18,518
W1562 Cabinet Gorge HED-Cabinet Gorge Unit 4 0 0 0 0 0 0 0 0 0 0 0 0 272 0 0 0 0 0 0 0 0 0 0 0 272
W2103 Long Lake HED-Long Lake Unit 3 0 0 0 0 0 0 0 0 0 0 0 0 12,780 0 0 0 0 0 0 0 0 0 0 0 12,780
W2102 Little Falls HIED-Little Falls Unit 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
W216 Nine Mile HED-Nine Mile HED 0 0 0 0 0 0 0 0 0 0 0 0 15,688 0 0 0 6,808 2,627 0 0 0 0 0 0 25,123
W283 Nine Mile HED 2-Nine Mile HED 2 0 0 0 0 0 0 0 0 0 0 0 0 2,930 36,608 0 0 0 0 0 0 0 0 0 0 39,538
W1530 Noxon Rapids HED-Noxon Rapids Unit 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21,964 5,036 27,000
W1552 NOXON RAPIDS HED-NOXON RAPIDS UNIT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,731 8,731
W1554 Noxon Rapids HED-Noxon Rapids Unit 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 900 0 0 0 0 0 0 0 0 27,900 28,800
W1555 Noxon Rapids HED-Noxon Rapids Unit 4 0 0 0 0 0 0 0 0 0 0 0 0 13,495 0 0 0 0 0 0 0 0 0 0 0 13495
3,062,545
PT Ratio 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.36% 34.36% 34.36% 34.36% $ 4.23
Idaho$ $89,069 $0 $65,787 $52,154 $0 $52 $0 $0 $687 $26,778 $88,086 $91,831 $33,016 $71,443 $55,946 $66,142 $62,476 $40,576 $29,076 $39,817 $45,877 $54,496 $81,379 $63,474 $1,058,162.58
C:\Users\jhh8966\AppData\Local\Microsoft\Windows\INetCache\Content.Outlook\DALEOQKM\Idaho JE 2021 CY for 1-9372021 CY

ID PCA
Quarterly Report(July-Sept 2023)
Page 25 of 72
Hossack, Jennifer
From: Reid, Scott
Sent: Thursday, August 3, 2023 11:58 AM
To: Hossack,Jennifer
Subject: Idaho JE 2021 CY for 1-937.xlsx
Attachments: Idaho JE 2021 CY for 1-937.xlsx
CONFIDENTIALITY NOTICE:The contents of this email message and any attachments are intended solely for the addressee(s)and may contain confidential and/or privileged information and may be
legally protected from disclosure. If you are not the intended recipient of this message or an agent of the intended recipient,or if this message has been addressed to you in error,please immediately alert
the sender by reply email and then delete this message and any attachments.
1

ID PCA
Quarterly Report(July-Sept 2023)
Page 26 of 72
Hossack, Jennifer
From: Kettner, Cheryl
Sent: Wednesday, July 19, 2023 9:14 AM
To: Stromberger, Janessa D; Adams, Tiffany; Parker, Blake
Cc: Hossack, Jennifer; Smith, Anna; Parsons, Amy
Subject: DJ240 EIM Deferral and WA 1-937 Compliance - July 2023
Hi!
In July of every year,the current year Regulatory Asset account for the Idaho PCA changes.This July, it goes from being the 182386 ED ID account to the 182387
ED ID account. When the projects team completes the DJ240 journal for the month of July, and when Resource Accounting completes the 1-937 entry, if the
"new" account could be used,that would be great.
Thank you!!
Cheryl A Kettner
Resource Accounting Analyst
�u1V/sYAK
1411 E Mission Ave.MSC-17
Spokane,WA 99202
P 509.495.2902
cheryl.kettner(n)avistacorp.com
CONFIDENTIALITY NOTICE:The contents of this email message and any attachments are intended solely for the addressee(s)and may contain confidential and/or privileged information and may be
legally protected from disclosure. If you are not the intended recipient of this message or an agent of the intended recipient,or if this message has been addressed to you in error,please immediately alert
the sender by reply email and then delete this message and any attachments.
1

ID PCA
Quarterly Report(July-Sept 2023)
Page 27 of 72
DJ475-Washington REC Deferral -Account 186323
The rate is based on WA Rate Order for REC deferral
Interest will be accrued monthly and compounded semi-annually.
Interest is calculated using the prior month ending balance plus 1/2 month of current month charges times the current monthly interest rate
Account 186323 ED WA 186323 RECON
Balance before Balance Monthly Interest End Balance End Balance with GL Wand
Month Ending Interest Transfer Deferral WA 1-937 RPS Interest Rate Interest Adjustments before interest Interest Balance Variance
201512 (2,022,351.13)
202306
202307 - (73,549.75) 1,058,162.58 0.54259% 5,541.95 984,612.83 990,154.78 (990,154.78)
202308 984,612.83 5,541.95
202309 984,612.83 5,541.95
202310 984,612.83 5,541.95
202311 984,612.83 5,541.95
202312 984,612.83 1 5,541.95
Hossack,Jennifer:
recorded on NS3003
current month entry (73,549.75) 5,541.95
202307 UPDATE DATE TO CALC JET ENTRY
JET ENTRY: DR CR
186323 ED WA 5,541.95 Misc Def Debit-WA Rec 2
431016 ED WA 5,541.95 Interest Exp on Rec Def
186323 ED WA 73,549.75 Misc Def Debit-WA Rec 2
557322 ED WA 73,549.75 Def Power Supply Exp-RECs
H:\Power Deferrals\Power Deferral Journals\REC Deferral\2023 DJ475 WA REC 186323 Def 202307-202406 8/3/2023 12:45 PM

ID PCA
Quarterly Report(July-Sept 2023)
Page 28 of 72
Avista Corporation Journal Entry Printed 09/07/2023 at 2:40 PM
Journal: 480-ID PCA Effective Date: 202308
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:09/07/2023 1:54 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:09/07/2023 2:40 PM
Category: DJ Approved by:
Currency: USD
09/07/23
Prepa a by Jennifer Hossack Date
�aV 01'1f 9/7/23
eviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 2 of 2

ID PCA
Quarterly Report(July-Sept 2023)
Page 29 of 72
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
THIRD QUARTER 2023
MONTH OF AUGUST 2023

ID PCA
Quarterly Report(July-Sept 2023)
Page 30 of 72
Avista Corporation Journal Entry Printed 09/07/2023 at 2:40 PM
Journal: 480-ID PCA Effective Date: 202308
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:09/07/2023 1:54 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:09/07/2023 2:40 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 0.00 1,963,733.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 1,963,733.00 0.00 Current Deferral Reg Asset-PCA
DEFERRAL 3
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 2,915.00 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 2,915.00 Reg Asset ID PCA Deferral
DEFERRAL 3
20 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 26,740.00 Interest Income on 182386
30 001 182386-REGULATORY ASSET ID PCA ED ID DL 26,740.00 0.00 Reg Asset ID PCA Deferral
DEFERRAL 2
60 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 409,865.00 Amortizing Deferral
DEFERRAL 1
70 001 557390-IDAHO PCA AMT ED ID DL 409,865.00 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 407.00 Interest on Deferral on 182385
90 001 182385-REGULATORY ASSET ID PCA ED ID DL 407.00 0.00 Interest on Deferral
DEFERRAL 1
Totals: 2,403,660.00 2,403,660.00
Explanation:
Record deferral of power costs in Idaho,amortization of existing balance,and
interest&DFIT entries.
Page 1 of 2

ID PCA
Quarterly Report(July-Sept 2023)
Page 31 of 72
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2022 182386 13,241,877
1/31/2023 182386 13,241,877 1,922,276 39,924 22,070 15,226,147 15,226,147 0 DJ240 EIM Deferral
2/28/2023 182386 15,226,147 3,690,075 49,912 25,377 18,991,511 18,991,511 0 DJ240 EIM Deferral
3/31/2023 182386 18,991,511 1,263,290 108,066 31,653 20,394,520 20,394,520 0 DJ240 EIM Deferral
4/30/20231 1823861 20,394,520 1 1 1,885,904 51,725 33,992 22,366,141 22,366,141 0 DJ240 EIM Deferral
5/31/20231 182386 22,366,141 1 1 (5,192,918) 52,678 37,278 17,263,179 17,263,179 0 DJ240 EIM Deferral
6/30/20231 182386 17,263,179 (1,328,243) 53,292 28,773 16,017,001 16,017,001 0 DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2023 182387 This account moves from the Pending tab 0
7/31/2023 182387 0 (737,778) (1,010,926) 0 (1,748,704) (1,748,704) 0 WA 1-937 Compliance&EIM Deferral
8/31/2023 182387 (1,748,704) 1,963,733 51,831 (2,915) 263,945 (1,696,873) (1,960,818) DJ240 EIM Deferral
9/30/2023 182387
10/31/2023 182387
11/30/2023 182387
12/31/20231 182387
Monthly Entry:
Debit Credit
557380 ED ID 1,963,733 Idaho PCA-Def
182387 ED ID 1,963,733 0 Regulatory Asset ID PCA Deferral
431600 ED ID 2,915 Interest Expense Energy Deferrals
182387 ED ID 0 2,915 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA Current Year

ID PCA
Quarterly Report(July-Sept 2023)
Page 32 of 72
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucks
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182387 0
1/31/2023 182387 0 0 0 0 0
2/28/2023 182387 0 0 0 0 0
3/31/2023 182387 0 0 0 0 0
4/30/2023 182387 0 0 0 0 0
5/31/2023 182387 0 0 0 0 0
6/30/2023 182387 0 0 0 1 0 1 0
This account moves to the Current Year tab
6/30/2023 182386 This account moves from the Current Year tab 16,017,001
7/31/2023 182386 16,017,001 0 26,696 16,043,697 16,043,697 0
8/31/2023 182386 16,043,697 0 26,740 16,070,437 16,043,697 (26,740)
9/30/2023 182386
10/31/2023 182386
This account moves to the Amortizing tab
10/31/20231 182385 This account moves from the Amortizing tab
11/30/20231 182385
12/31/20231 182385
Entry:
Debit Credit
419600 ED ID 0 26,740 Interest Income Energy Deferrals
182386 ED ID 26,740 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(July-Sept 2023)
Page 33 of 72
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182385 3,100,119
1/31/2023 182385 3,100,119 (525,998) 5,167 2,579,288 2,579,288 0
2/28/2023 182385 2,579,288 (386,879) 4,299 2,196,708 2,196,708 0
3/31/2023 182385 2,196,708 (459,022) 3,661 1,741,347 1,741,347 0
4/30/2023 182385 1,741,347 (373,555) 2,902 1,370,694 1,370,694 0
5/31/2023 182385 1,370,694 (361,712) 2,285 1,011,267 1,011,267 0
6/30/2023 182385 1,011,267 (376,416) 1,685 636,536 636,536 0
7/31/2023 182385 636,536 (393,458) 1,061 244,139 244,139 0
8/31/2023 182385 244,139 (409,865) 407 (165,319) 244,139 409,458
9/30/2023 182385
10131/2023 182385
This account moves to the Pending tab
10/31/2023 182386 This account moves from the Pending tab
11/30/2023 182386 0
12/31120231 182386
Entry:
Debit Credit
182385 ED ID 0 409,865 Regulatory Asset ID PCA Deferral
557390 ED ID 409,865 0 Idaho PCA Amt
419600 ED ID 0 407 Interest Income Energy Deferrals
182385 ED ID 407 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PICA
Quarterly Report(July-Sept 2023)
Page 34 of 72
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
1 555 Purchased Power $141,687,360 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $78,120 $0 $0 $0
2 447 Sale for Resale ($167,403,150) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($45,728) $0 $0 $0
3 501 Thermal Fuel $28,849,572 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $0 $0 $0 $0
4 547 CT Fuel $62,748,457 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $0 $0 $0 $0
5 456 Transmission Rev ($22,694,532) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) $0 $0 $0 $0
6 565 Transmission Exp $13,252,945 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $0 $0 $0 $0
7 537 MT Invasive Species Exp $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0
8 557 Expenses $1,158,000 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $0 $0 $0 $0
9 Adjusted Actual Net Expense $58,116,428 ($1,004,626) $19,875,447 $15,149,781 $12,440,063 ($11,679,474) $469,958 $4,916,447 $17,916,440 $32,392 $0 $0 $0
Total through
AUTHORIZED NET EXPENSE-SYSTEM July Jan/23 Feb/23 Mar/23 Apr/23 May/23 Jun/23 Jul/23 Aug/23 Sep/23 Oct/23 Nov/23 Dec/23
10 555 Purchased Power 50,384,588.00 7,435,932.00 7,069,211.00 7,433,801.00 5,672,869.00 5,579,483.00 5,419,545.00 5,937,659.00 5,836,088.00 5,942,565.00 6,184,512.00 6,489,810.00 6,556,792.00
11 447 Sale for Resale (34,427,764.00) (2,316,991.00) (1,936,564.00) (2,540,468.00) (4,230,873.00) (3,489,856.00) (5,862,698.00) (9,557,120.00) (4,493,194.00) (7,072,562.00) (3,997,529.00) (2,672,014.00) (4,453,080.00)
12 501 Thermal Fuel 20,192,325.00 3,151,777.00 2,749,966.00 2,896,333.00 2,060,445.00 1,526,412.00 1,782,225.00 2,879,162.00 3,146,005.00 3,033,757.00 2,874,156.00 2,395,831.00 3,087,726.00
13 547 CT Fuel 45,654,416.00 8,942,104.00 7,474,530.00 5,068,911.00 4,095,763.00 2,284,385.00 3,117,887.00 6,693,265.00 7,977,571.00 8,729,385.00 8,223,214.00 8,133,493.00 10,790,239.00
14 456 Transmission Revenue (15,961,214.00) (1,634,727.00) (1,811,669.00) (1,891,560.00) (1,715,927.00) (2,123,305.00) (2,306,697.00) (2,267,860.00) (2,209,469.00) (1,714,509.00) (1,711,129.00) (1,937,530.00) (2,146,621.00)
15 565 Transmission Expense 11,519,176.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00
16 REC Rev - - - - - - - - - - - - -
17 Gas Liquids Revenue/Acct456 Other Rev Sep-Dec (4,874,704.00) (633,351.00) (664,038.00) (880,329.00) (385,474.00) (657,028.00) (615,703.00) (524,310.00) (514,471.00) (290,007.00) (311,801.00) (548,421.00) (265,977.00)
18 Montana Invasive Species Expense 1,073,336.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
19 Settlement Adjustments/Other Exp 557 Sep-Dec 421,088.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00
20 Authorized Net Expense 73,981,247.00 16,571,444.00 14,508,136.00 11,713,388.00 7,123,503.00 4,746,791.00 3,161,259.00 4,787,496.00 11,369,230.00 10,255,329.00 12,888,123.00 13,487,869.00 15,195,779.00
21 Actual-Authorized Net Expense ($15,897,211) ($17,576,070) $5,367,311 $3,436,393 $5,316,560 ($16,426,265) ($2,691,301) $128,951 $6,547,210 ($10,222,937)
22 Resource Optimization $39,381,029 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $0 $0 $0 $0
23 Adjusted Actual-Authorized Net Expense $23,483,818 $9,383,289 $10,879,926 $5,850,367 $7,206,419 ($14,958,395) ($2,398,154) $218,004 $7,302,362 ($10,222,937)
24 Idaho Allocation 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36
25 Idaho Share $8,069,040 $3,224,098 $3,738,343 $2,010,186 $2,476,126 ($5,139,705) ($824,006) $74,906 $2,509,092 ($3,512,601)
26 Idaho 100%Activity(Clearwater) ($101,654) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504) $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($4 115,897) ($1,070,374) $380,891 ($592,214) ($372,499) ($618,102) ($648,440) ($882,497) ($312,662) $9,455,662
27 Rebate
Net Power Cost Increase(+)Surcharge;
28 (-) $3,851,489 $2,135,862 $4,100,083 $1,403,656 $2,095,449
Rebate ($5,769,909) ($1,475,825) ($819,753) $2,181,926 $5,943,061
29 90%of Net Power Cost Change $3,466,339 $1,922,276 $3,690,075 $1,263,290 $1,885,904 ($5,192,918) ($1,328,243) ($737,778) $1,963,733 $5,348,755
Acct 557380 Entry;(+)Rebate,(-)Surcharge ($3,466,339) ($1,922,276) ($3,690,075) ($1,263,290) ($1,885,904) $5,192,918 $1,328,243 $737,778 ($1,963,733
30 ) ($5,348,755)
31 Energy Imbalance Market Incremental O&M Costs $505,184 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $0 $0 $0 $0
32 90%of Energy Imbalance Market $454,666 $39,924 $49,912 $108,066 $51,726 $52,678 $53,292 $47,237 $51,831 $0 $0 $0 $0
33 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($454,666) ($39,924) ($49,912) ($108,066) ($51,726) ($52,678) ($53,292) ($47,237) ($51,831) $0 $0 $0 $0
34 Total Deferral Balance Sheet Entry ($3,921,005) $1,962,200 $3,739,987 $1,371,356 $1,937,630 ($5,140,240) ($1,274,951) ($690,541) $2,015,564 $5,348,755 #VALUE! #VALUE! #VALUE!
Page 1 of 4
2023 WA ID Actual Deferrals-9/7/2023

ID PICA
Quarterly Report(July-Sept 2023)
Page 35 of 72
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
555 PURCHASED POWER
1 Other Short-Term Purchases $57,204,654 $11,933,843 $2,481,828 $2,277,338 $7,980,524 $4,042,737 $3,474,854 $7,032,061 $17,903,349 $78,120 $0 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $10,311,249 $1,288,900 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $0 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $946,647 $133,661 $123,867 $72,300 $45,586 $102,464 $73,008 $189,712 $206,049 $0 $0 $0 $0
4 Douglas County PUD(Wells) $1,576,864 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $0 $0 $0 $0
5 Grant County PUD(Priest RapidslWanapum) $22,756,211 $2,811,500 $2,827,408 $2,827,408 $2,980,263 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $0 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power 6 Light-Deer Lake $7,485 $1,348 $1,091 $1,188 $984 $833 $535 $652 $854 $0 $0 $0 $0
8 Small Power $778,398 $95,242 $84,706 $71,075 $136,922 $136,094 $127,995 $88,065 $38,299 $0 $0 $0 $0
9 Stimson Lumber $262,558 $0 $59,430 $78,717 $24,663 $15,448 $75,530 $8,770 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,441,172 $296,367 $176,406 $180,226 $350,571 $286,502 $144,950 $6,150 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $3,819,326 $482,203 $502,631 $461,189 $455,747 $373,289 $395,651 $596,651 $551,965 $0 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $777,665 $0 $0 $8,030 $61,604 $179,846 $210,885 $165,773 $151,527 $0 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $20,191,350 $2,531,637 $2,621,354 $2,624,851 $2,417,339 $2,365,539 $2,524,682 $2,525,505 $2,580,443 $0 $0 $0 $0
14 Palouse Wind $13,354,462 $2,022,134 $2,729,811 $2,104,976 $1,832,022 $1,333,641 $1,038,449 $1,127,597 $1,165,832 $0 $0 $0 $0
15 Rattlesnake Flat,LLC $7,365,447 $790,567 $1,209,483 $1,121,760 $1,023,866 $861,920 $760,313 $755,739 $841,799 $0 $0 $0 $0
16 WPM Ancillary Services $813,232 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $0 $0 $0 $0
17 Non-Mon.Accruals $80,640 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $0 $0 $0 $0
18 Total 555 Purchased Power $141,687,360 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $78,120 $0 $0 $0
555 PURCHASED POWER
555000 $114,515,218 $15,320,265 $14,235,417 $11,857,869 $16,900,794 $11,887,897 $12,223,867 $13,140,732 $18,948,377 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $6,091,044 $0 $0 $8 ($353,116) $436,868 $76 $693,500 $5,313,708 $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 $80,640 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $0 $0 $0 $0
555700 $2,592,447 $279,955 $188,000 $0 $431,404 $617,638 $169,700 $43,552 $862,198 $0 $0 $0 $0
Solar Select Adjustment ($60,237) ($4,422) ($5,532) ($6,530) ($7,362) ($10,378) ($9,689) ($9,225) ($7,099) $0 $0 $0 $0
555380 $6,713,860 $973,704 $889,473 $938,816 $802,743 $536,036 $799,582 $863,037 $910,469 $0 $0 $0 $0
Clearwater Adjustment ($6,713,860) ($973,704) ($889,473) ($938,816) ($802,743) ($536,036) ($799,582) ($863,037) ($910,469) $0 $0 $0 $0
555710 $813,232 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $0 $0 $0 $0
555740 $17,655,016 $6,988,712 ($113,855) $1,463,726 $1,824,386 $1,079,711 $756,321 $2,941,539 $2,636,356 $78,120 $0 $0 $0
$141,687,360 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $78,120 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($142,828,103) ($20,659,644) ($5,394,732) ($15,482,653) ($10,964,236) ($26,312,222) ($18,447,539) ($24,411,991) ($21,109,358) ($45,728) $0 $0 $0
20 Nichols Pumping Index Sale ($2,110,823) ($491,201) ($253,688) ($288,365) ($309,153) ($41,847) ($121,685) ($275,996) ($328,888) $0 $0 $0 $0
21 SoverignlKaiser Load Following ($97,886) ($12,334) ($10,630) ($12,721) ($12,337) ($12,730) ($12,458) ($12,222) ($12,454) $0 $0 $0 $0
22 Pend Oreille DES ($354,605) ($50,587) ($46,841) ($54,553) ($50,358) ($52,774) ($49,559) ($29,294) ($20,639) $0 $0 $0 $0
23 Merchant Ancillary Services ($22,011,733) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,484,852) $0 $0 $0 $0
24 Total 447 Sales for Resale ($167,403,150) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($45,728) $0 $0 $0
447 SALES FOR RESALE
447000 ($89,609,125) ($6,870,502) ($266,389) ($11,963,968) ($22,918,256) ($7,105,563) ($15,622,329) ($14,106,984) ($10,755,134) $0 $0 $0 $0
Deduct Revenue From Solar Select $1,701,833 $147,409 $144,346 $192,774 $230,053 $73,063 $185,046 $437,112 $292,030 $0 $0 $0 $0
447100 ($13,687,655) ($4,723,898) $0 $1,652,531 $17,345,460 ($16,737,416) ($1,022,720) ($5,556,772) ($4,644,840) $0 $0 $0 $0
447150 ($28,070,625) ($7,936,959) ($3,752,502) ($4,089,628) ($3,379,693) ($776,704) ($1,569,010) ($3,169,666) ($3,396,463) $0 $0 $0 $0
447700 ($3,143,984) ($260,139) ($184,000) $0 ($466,059) ($917,675) ($181,412) ($50,500) ($1,084,199) $0 $0 $0 $0
447710 ($813,232) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) $0 $0 $0 $0
447720 ($22,011,733) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,484,852) $0 $0 $0 $0
447740 ($11,768,629) ($1,449,798) ($1,525,010) ($1,531,088) ($2,057,570) ($872,189) ($329,278) ($2,182,265) ($1,775,703) ($45,728) $0 $0 $0
($167,403,150) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($45,728) $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $5,810,823 $1,014,168 $855,039 $925,462 $294,192 ($2,373) $693,616 $1,034,870 $995,849 $0 $0 $0 $0
26 Kettle Falls Gas-501120 ($807) ($90,661) $83,285 $820 $2,674 $1,708 $24 $74 $1,269 $0 $0 $0 $0
27 Colstrip Coal-501140 $22,783,031 $2,745,132 $3,112,349 $3,370,011 $2,815,602 $1,771,591 $2,251,615 $3,526,091 $3,190,640 $0 $0 $0 $0
28 Colstrip Oil-501160 $256,525 $44,661 $33,217 $0 $2,657 $69,000 $22,384 $76,496 $8,110 $0 $0 $0 $0
29 Total 501 Fuel Expense $28,849,572 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 319,802 53,868 47,172 52,066 19,518 - 39,099 56,556 51,523 - - - -
31 Colstrip 662,735 81,076 91,567 100,297 81,559 49,364 65,403 102,294 91,175 - - - -
501 FUEL-COST PER TON
32 Kettle Falls $18.83 $18.13 $17.77 $15.07 $17.74 $18.30 $19.33
33 Colstrip $33.86 $33.99 $33.60 $34.52 $35.89 $34.43 $34.47 $34.99
2023 WA ID Actual Deferrals ID Monthly 2

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Quarterly Report(July-Sept 2023)
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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
547 FUEL
34 NE CT Gas-547213 ($8,538) ($11,718) $3,889 ($275) ($909) $536 ($10) ($38) ($13) $0 $0 $0 $0
35 Boulder Park-547216 $1,179,812 $92,744 $111,543 $321,367 $289,384 $40,707 $49,674 $183,190 $91,203 $0 $0 $0 $0
36 Kettle Falls CT-547211 $436,140 $58,230 ($10,376) $60,104 $106,073 $14,101 $13,317 $124,988 $69,703 $0 $0 $0 $0
37 Coyote Springs2-547610 $25,839,184 ($2,611,318) $5,659,711 $6,482,080 $3,764,418 $861,651 $3,432,247 $4,080,780 $4,169,615 $0 $0 $0 $0
38 Lancaster-547312 $21,508,982 ($2,586,075) $5,647,031 $5,433,258 $2,079,130 $1,839,575 $2,664,453 $3,006,475 $3,425,135 $0 $0 $0 $0
39 Rathdrum CT-547310 $13,792,877 ($406,032) $974,358 $4,341,767 $2,248,855 $63,052 $1,471,160 $3,002,865 $2,096,852 $0 $0 $0 $0
40 Total 547 Fuel Expense $62,748,457 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $0 $0 $0 $0
41 TOTAL NET EXPENSE $65,882,239 ($197,355) $20,758,834 $16,069,425 $13,696,809 ($10,594,244) $1,191,343 $5,994,504 $18,930,531 $32,392 $0 $0 $0
202301 202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312
456 TRANSMISSION REVENUE
42 456100 ED AN ($18,856,580) ($2,387,376) ($2,271,058) ($2,223,856) ($3,083,286) ($2,335,075) ($2,068,609) ($2,241,726) ($2,245,594) $0 $0 $0 $0
43 456120 ED AN-BPA Trans. ($616,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $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 ($1,100,000) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) $0 $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($813,232) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) $0 $0 $0 $0
47 456017 ED AN-Low Voltage ($80,504) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0
48 456700 ED ID-Low Voltage ($41,864) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0
49 456705 ED AN-Low Voltage ($1,186,352) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0
50 Total 456 Transmission Revenue ($22,694,532) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $13,216,657 $1,747,250 $1,715,365 $1,633,370 $1,778,886 $1,531,891 $1,735,667 $1,580,495 $1,493,733 $0 $0 $0 $0
52 565710 ED AN $36,288 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0
53 Total 565 Transmission Expense $13,252,945 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $0 $0 $0 $0
557 Expense
54 557165 ED AN $805,500 $257,894 $100,153 $74,859 $123,239 $105,123 $7,750 ($12,402) $148,884 $0 $0 $0 $0
55 557167 ED AN $319,000 $0 $0 $0 $319,000 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $33,500 $3,672 $3,321 $3,728 $4,266 $4,752 $4,177 $4,836 $4,748 $0 $0 $0 $0
97 Total 557 ED AN Broker&Related Fees $1,158,000 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $0 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 ($28,707,043) ($28,584,434) ($37,226) $1,063,202 ($2,629,910) $494,694 $936,830 $861,730 ($811,929) $0 $0 $0 $0
61 Econ Dispatch-557150 $25,246,891 $24,469,018 $1,400,792 ($3,101,398) $2,091,955 $3,251,055 ($1,354,306) ($2,379,491) $869,266 $0 $0 $0 $0
62 Gas Bookouts-557700 $3,853,728 $71,250 $789,550 $102,650 $76,074 $281,009 $84,374 $731,428 $1,717,393 $0 $0 $0 $0
63 Gas Bookouts-557711 ($3,853,728) ($71,250) ($789,550) ($102,650) ($76,074) ($281,009) ($84,374) ($731,428) ($1,717,393) $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $20,750,283 $3,486,891 $440,772 $2,439,435 $1,501,289 $2,157,756 $2,316,818 $4,322,939 $4,084,383 $0 $0 $0 $0
65 Fuel Dispatch-456010 $52,420,650 $34,644,709 $8,018,745 $2,851,031 $2,611,275 $813,905 $383,775 $899,930 $2,197,280 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($23,933,997) ($6,965,680) ($2,359,199) ($478,369) ($773,270) ($3,928,252) ($1,239,417) ($2,935,457) ($5,254,353) $0 $0 $0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($193,986) ($12,464) ($34,302) ($35,362) ($39,816) ($23,087) ($5,171) ($18,717) ($25,067) $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 ($4,296,373) ($78,775) ($1,019,550) ($79,712) ($555,510) ($1,003,031) ($520,043) ($540,895) ($498,857) $0 $0 $0 $0
70 Fuel Bookouts-456711 $2,411,299 $394,900 $44,600 $23,400 $39,091 $149,750 $37,663 $716,380 $1,005,515 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($2,411,299) ($394,900) ($44,600) ($23,400) ($39,091) ($149,750) ($37,663) ($716,380) ($1,005,515) $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $41,286,425 $26,959,265 $6,410,032 $2,658,827 $2,206,013 $1,763,040 $518,486 $210,039 $560,723 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($2,154,865) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) $0 $0 $0 $0
74 REC Revenue Subtotal ($2,154,865) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) $0 $0 $0 $0
75 Misc.Power Exp.Actual-557160 $248,212 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $0 $0 $0
76 Misc.Power Exp.Subtotal $248,212 $0 $0 $0 $0 $0 $0 $0 $248,212 $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 $1,257 $94 $83 $152 $206 $50 $121 $274 $277 $0 $0 $0 $0
79 Wind REC Subtotal $1,257 $94 $83 $152 $206 $50 $121 $274 $277 $0
80 456030 ED ID-Clearwater Trans $110,000 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $0 $0 $0 $0
2023 WA ID Actual Deferrals ID Monthly 3

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Quarterly Report(July-Sept 2023)
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IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
81 456380-ED-ID-Clearwater REC Revenue ($211,654) ($31,612) ($32,901) ($28,066) ($21,928) ($25,852) ($17,129) ($25,912) ($28,254) $0 $0 $0 $0
82 Clearwater ($101,654) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504) $0 $0 $0 $0
83 Net Resource Optimization $39,381,029 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $0 $0 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $505,184 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $0 $0 $0 $0
85 Adjusted Actual Net Expense $97,900,987 $25,981,231 $25,424,369 $17,669,512 $14,379,217 ($10,165,175) $818,939 $5,045,824 $18,714,678 $32,392
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Quarterly Report(July-Sept 2023)
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Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2023
Retail Revenue Credit excluding
Clearwater-MWh Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 YTD
Total Billed Sales 352,262 259,036 307,297 250,090 242,173 252,037 263,448 274,447 (37,162) 2,163,628
Deduct Prior Month Unbilled (188,601) (168,669) (153,995) (121,924) (119,855) (126,644) (119,416) (135,688) (124,469) (1,259,261)
Add Current Month Unbilled 168,669 153,995 121,924 119,855 126,644 119,416 135,688 124,469 1,070,660
Total Retail Sales 332,330 244,362 275,226 248,021 248,962 244,809 279,720 263,228 (161,631) 1,975,027
Test Year Consumption 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 210,200 227,542 262,248 292,013 1,974,806
Difference from Test Year 42,091 (14,978) 23,288 14,648 24,306 25,499 34,703 12,295 (371,831) (209,979)
Load Change Adjustment Rate- $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43
$/M W h
Total Load Change Adjustment-$ $1,070,374 ($380,891) $592,214 $372,499 $618,102 $648,440 $882,497 $312,662 ($9,455,662) ($5,339,765)
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ID PCA
Quarterly Report(July-Sept 2023)
Page 39 of 72
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202308 State Code: ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001 -RESIDENTIAL 0 0 161,181.53 0 0 1,385,051.77
0011 -GENERAL SERVICE 0 0 63,125.95 0 0 474,130.61
0012-RESID&FARM-GEN SERV 0 0 3,830.36 0 0 37,562.71
0021 -LARGE GENERAL SERV 0 0 71,497.28 0 0 560,833.45
0022-RESID&FRM-LGE GEN SE 0 0 939.48 0 0 8,016.3
0025-EXTRA LGE GEN SERV 0 0 42,801.27 0 0 343,419.08
0031 -PUMPING SERVICE 0 0 13,208.54 0 0 60,937.94
0032-PUMPING SVC RES&FRM 0 0 1,599 0 0 5,962.04
0041 -CO OWNED ST LIGHTS 0 0 0 0 0 2.24
0042-CO OWND ST LTS SO VA 0 0 680.96 0 0 5,430.03
0044-CST OWND ST LT SO VA 0 0 31.62 0 0 252.96
0045-CUST OWND ST LT ENGY 0 0 35.91 0 0 287.28
0046-CUST OWND ST LT S V 0 0 116.43 0 0 931.36
0047-AREA LIGHT-COM&INDUS 0 0 27.3 0 0 317.96
0048-AREA LGHT-FARM&RESID 0 0 104.85 0 0 844.81
0049-AREA LGHT-HI PRIES SO 0 0 270.79 0 0 2,102.63
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 52,205.59 0 0 415,194.47
Overall-Summary 0 0 411,656.86 0 0 3,301,277.64
Page 1 of 3 Run Date: Sep 7,2023
IFor Internal Use Only I
Conversion Factor 0.995646 Conv rsion Factor Changes October 1st of Every Year
409,864.51
ID amortizing 182385-Journal
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\Aug 2023 Revenue_RateSch_CM_YTD for ID PCA

ID PCA
Quarterly Report(July-Sept 2023)
Page 40 of 72
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
202308 ED 01 01 RESIDENTIAL 125,235 111,127,905 10,611,706 124,551 956,516,409 91,052,637
21 21 FIRM COMMERCIAL 18,916 96,183,321 8,169,842 18,821 712,705,765 61,076,914
31 31 FIRM-INDUSTRIAL 324 100,719,387 4,538,213 322 799,315,486 36,055,403
39 39 FIRM-PUMPING-IRRIGATION ONLY 39 792,980 68,551 41 2,342,567 210,382
51 51 LIGHTING-PUBLIC STREET AND HIWAY 190 590,635 233,581 189 4,587,714 1,855,285
80 80INTERDEPARTMENT REVENUE 51 258,693 22,806 50 1,723,952 150,611
83 83 MISC-SERVICE REVENUE SNP 0 0 6,312 0 0 62,852
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 76,357
OD OD Other Electric Direct 0 0 800 0 0 12,600
ED-Summary 144,755 309,672,921 23,661,357 143,973 2,477,191,893 190,553,041
202308-Summary 144,755 309,672,921 23,661,357 143,973 2,477,191,893 190,553,041
Overall-Summary 144,755 309,672,921 23,661,357 143,973 2,477,191,893 190,553,041
Page 2 of 4 Run Date: Sep 7,2023
IFor Internal Use Only
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Page 41 of 72
Current Month Journal Entry
Jurisdiction: ID
Revenue Class Revenue Class Desc I Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 RESIDENTIAL 3800 01 001 33,086,608 $3,095,211
01 RESIDENTIAL 3800 01 012 786,144 $93,440
01 01 RESIDENTIAL 3800 01 022 192,863 $13,822
01 RESIDENTIAL 3800 01 032 132,356 $14,428
I21 21 FIRM COMMERCIAL 3800 21 0111 12,761,519 $1,162,236
21 FIRM COMMERCIAL 3800 21 021 13,087,917 $947,933
21 FIRM COMMERCIAL 3800 21 025 5,547,909 $345,866
21 FIRM COMMERCIAL 3800 21 031 2,039,875 $193,798
31 FIRM-INDUSTRIAL 3800 31 011 178,003 $15,561
31 FIRM-INDUSTRIAL 3800 31 0211 1,571,7971 $109,844
31 FIRM-INDUSTRIAL 3800 31 025 22,160,304 $1,410,452
31 FIRM INDUSTRIAL 3800 31 025P 32,342,823 $1,788,811
31 31 FIRM-INDUSTRIAL 3800 31 025PG 37,162,000 $910,469
31 FIRM-INDUSTRIAL 3800 31 031 580,906 $55,082
i 31-Summary --
21-Summary NEE=
--
i
ID-Summary 161,631,023 $10,156,955 Unbilled
Jurisdiction:WA
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge `
01 RESIDENTIAL 2800 01 001 67,749,329 $6,902,530
01 RESIDENTIAL 2800 01 002 236,857 $17,098
01 RESIDENTIAL 2800 01 011 0
01 01 RESIDENTIAL 2800 01 012 1,459,340 $251,081
01 RESIDENTIAL 2800 01 021 0
01 RESIDENTIAL 2800 01 022 760,409 $73,002
01 RESIDENTIAL 2800 01 032 429,613 $49,055
21 FIRM COMMERCIAL 2800 21 0111 17,004,0471 $2,364,277
21 FIRM COMMERCIAL 2800 21 021 32,803,689 $3,372,667
21 21 FIRM COMMERCIAL 2800 21 025 26,532,612 $2,157,237
21 FIRM COMMERCIAL 2800 21 031 4,312,896 $440,667
31 FIRM-INDUSTRIAL 2800 31 011 110,551 $14,957
31 31 FIRM-INDUSTRIAL 2800 31 0211 2,358,942 $233,757
31 FIRM-INDUSTRIAL 2800 31 025 30,673,609 $2,543,157
31 FIRM-INDUSTRIAL 2800 31 0251 37,617,004 $2,060,141
31 FIRM-INDUSTRIAL 2800 31 031 832,175 $84,986
i -- '
21-Summary
31-Summary $4,936,998
WA-Summary
i
,564,612
Overall-Summary 384,512,096 $30,721,568
G:\CLOSE\202308\Revenue\REVUNBL\REVUNBLD-E\202308 SOX Electric Unbilled 9/7/2023

ID PCA
Quarterly Report(July-Sept 2023)
Page 42 of 72
Avista Hourly Data 09/06/2023 17:51 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
8/30/2023 H01 0 0
8/30/2023 H02 0 0
8/30/2023 H03 0 0
8/30/2023 H04 0 0
8/30/2023 H05 0 0
8/30/2023 H06 0 0
8/30/2023 H07 0 0
8/30/2023 H08 0 0
8/30/2023 H09 1 0
8/30/2023 H10 3 0
8/30/2023 H11 2 0
8/30/2023 H12 3 0
8/30/2023 H13 2 0
8/30/2023 H14 2 0
8/30/2023 H15 1 0
8/30/2023 H16 4 0
8/30/2023 H17 6 0
8/30/2023 H18 10 0
8/30/2023 H19 4 0
8/30/2023 H2O 1 0
8/30/2023 H21 0 0
8/30/2023 H22 0 0
8/30/2023 H23 0 0
8/30/2023 H24 0 0
8/31/2023 H01 0 0
8/31/2023 H02 0 0
8/31/2023 H03 0 0
8/31/2023 H04 0 0
8/31/2023 H05 0 0
8/31/2023 H06 0 0
8/31/2023 H07 0 0
8/31/2023 H08 2 0
8/31/2023 H09 4 0
8/31/2023 H10 4 0
8/31/2023 H11 4 0
8/31/2023 H12 6 0
8/31/2023 H13 5 0
8/31/2023 H14 3 0
8/31/2023 H15 3 0
8/31/2023 H16 3 0
8/31/2023 H17 3 0
8/31/2023 H18 2 0
8/31/2023 H19 0 0
8/31/2023 H2O 0 0
8/31/2023 H21 0 0
8/31/2023 H22 0 0
8/31/2023 H23 0 0
8/31/2023 H24 0 0
3770 $ 243,621.29
$ 48,409.00 Powerdex Estimator
$ 292,030.29
H:\Reports\Nucleus Reports\Power 2023\Aug 2023\Aug 2023 Solar Select 13

ID PCA
Total with est Est less actual Quarterly Report(July-Sept 2023)
RUN 8/22/2023 Enter first day of the month that is missing powerdex values Purchase 23,380.25 23,380.25 100.6�ge 43 of 72
8/31/2023 Click RUN to get data out of Nucleus Sale 494,056.63 494,056.63 100.0%
Solar Select 48,409.00
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
277274 8/22/2023 0300 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-08-20230300 25 25.00 1,075.00 1,075.00
277274 8/22/2023 0500 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-08-20230500 25 25.00 1,075.00 1,075.00
277274 8/22/20231400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-08-20231400 35 35.00 1,505.00 1,505.00
277274 8/22/20231800 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 22-08-20231800 40 40.00 1,720.00 1,720.00
277274 8/23/2023 0700 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 23-08-20230700 40 40.00 1,720.00 1,720.00
277274 8/23/20231000 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 23-08-20231000 40 40.00 1,720.00 1,720.00
277274 8/23/2023 2000 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 23-08-20232000 65 65.00 2,795.00 2,795.00
277274 8/23/2023 2400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 23-08-20232400 40 40.00 1,720.00 1,720.00
277274 8/24/2023 0400 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 24-08-20230400 40 40.00 1,720.00 1,720.00
277274 8/24/20231700 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 24-08-20231700 40 40.00 1,720.00 1,720.00
277274 8/24/2023 2100 0 43 [PDXI MIDC-HOURLYI HOURLY] SALE 24-08-20232100 50 50.00 2,150.00 2,150.00
277274 8/25/20231000 0 45 [PDXI MIDC-HOURLYI HOURLY] SALE 25-08-20231000 50 50.00 2,250.00 2,250.00
277274 8/25/20231700 0 45 [PDXI MIDC-HOURLYI HOURLY] SALE 25-08-20231700 50 50.00 2,250.00 2,250.00
277274 8/25/20231900 0 45 [PDXI MIDC-HOURLYI HOURLY] SALE 25-08-20231900 50 50.00 2,250.00 2,250.00
277274 8/26/2023 0400 0 45 [PDXI MIDC-HOURLYI HOURLY] SALE 26-08-20230400 45 45.00 2,025.00 2,025.00
277274 8/26/20231700 0 45 [PDXI MIDC-HOURLYI HOURLY] SALE 26-08-20231700 75 75.00 3,375.00 3,375.00
277274 8/26/20231900 0 45 [PDXI MIDC-HOURLYI HOURLY] SALE 26-08-20231900 75 75.00 3,375.00 3,375.00
277274 8/26/2023 2000 0 45 [PDXI MIDC-HOURLYI HOURLY] SALE 26-08-20232000 60 60.00 2,700.00 2,700.00
277274 8/27/2023 0200 0 41 [PDXI MIDC-HOURLYI HOURLY] SALE 27-08-20230200 40 40.00 1,640.00 1,640.00
277274 8/27/2023 0600 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 27-08-20230600 40 40.00 1,560.00 1,560.00
277274 8/27/20231600 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 27-08-20231600 70 70.00 2,730.00 2,730.00
277274 8/27/20231700 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 27-08-20231700 80 80.00 3,120.00 3,120.00
277274 8/27/2023 2000 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 27-08-20232000 90 90.00 3,510.00 3,510.00
277274 8/29/2023 0400 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 29-08-20230400 35 35.00 1,365.00 1,365.00
277274 8/29/20231500 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 29-08-20231500 35 35.00 1,365.00 1,365.00
277274 8/30/2023 0500 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 30-08-20230500 25 25.00 975.00 975.00
277274 8/30/20231300 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 30-08-20231300 30 30.00 1,170.00 1,170.00
277274 8/30/20231500 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 30-08-20231500 30 30.00 1,170.00 1,170.00
277274 8/30/2023 2400 0 39 [PDXI MIDC-HOURLYI HOURLY] SALE 30-08-20232400 40 40.00 1,560.00 1,560.00
223069 8/22/20231300 0 2 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 22-08-20231300 35 37.63 75.25 75.25
223069 8/23/2023 0700 0 1 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 23-08-20230700 40 43.00 43.00 43.00
223069 8/23/20231400 0 2 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 23-08-20231400 50 53.75 107.50 107.50
223069 8/23/20231800 0 6 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 23-08-20231800 55 59.13 354.75 354.75
223069 8/24/20231500 0 2 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 24-08-20231500 35 37.63 75.25 75.25
223069 8/26/20231300 0 1 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 26-08-20231300 50 53.75 53.75 53.75
223069 8/27/2023 1200 0 2 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 27-08-20231200 45 48.38 96.75 96.75
223069 8/27/20231600 0 2 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 27-08-20231600 70 75.25 150.50 150.50
223069 8/27/2023 1700 0 1 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 27-08-20231700 80 86.00 86.00 86.00
223069 8/29/2023 1600 0 3 [PDXIMIDC-HOURLYIHOURLY]*1.075 SALE 29-08-20231600 40 43.00 129.00 129.00
223067 8/22/2023 0100 0 1 [PDXI MIDC-HOURLYI HOURLY] SALE 22-08-20230100 25 25.00 25.00 25.00
223067 8/22/2023 1300 0 3 [PDXI MIDC-HOURLYI HOURLY] SALE 22-08-20231300 35 35.00 105.00 105.00

ID P
1 CA
Pow A" Transaction Register OuarterlyRe�b Page:e: -� CA9:57AM
Database:NT44 of 72
Profit Center: PO W Et arpp r
Contract M onth: 202308
Direction: PURCHASE
Counterparty: Clearwater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Clearwater Paper Corporation
POWIR
01 3 1 Johnson IT 278613 A VST CO F;P Energy Sys 00 35,712.000 37,162.000 $24.500 910,469.00
PO W ER Total: 35,712.000 37,162.000 910,469.00
PFI Total: 35,712.000 37,162.000 Input Tab 910,469.00
NO N-INTERCO M IANY TO TAL: 35,712.000 37,162.000 910,469.00
TO TAL PURCHASES: 35,712.000 37,162.000 910,469.00

Page:1 ID PCA
_ Pow A" Transaction Register Quarter ReRb e:1 -� CA 5:30 PM
���/VISTA Database:N T45 of 72
Profit Center: PO W Et arpp r
Contract M onth: 202308
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Adams Nielson Solar, LLC
POWR
01 3 1 Sllkworth LT 262025 A VST CO F;P Energy Sys O a 5,952.000 3,770.000 $42.110 158,754.70
POW 9R Total: 5,952.000 3,770.000 158,754.70
STRA Total: 5,952.000 3,770.000 Volumes are used 158,754.70
on line 38 on WA
NO N-INTERCO M IANY TO TAL: 5,952.000 3,770.000 Monthly tab as 158,754.70
well as dollars and
TO TAL PURCHASES: 5,952.000 3,770.000 volumes on Solar 158,754.70
Select tab of 2023
WA ID Actual
Deferrals
Workbook.

ID PCA
Quarterly Report(July-Sept 2023)
Page 46 of 72
Avista Corporation Journal Entry Printed 09/05/2023 at 2:17 PM
Journal: 240-EIM DEFERRAL Effective Date: 202308
Team: Energy Delivery Accounting Last Saved by: Tiffany Adams Last Update:09/05/2023 1:29 PM
Type: C Submitted by: Tiffany Adams Approval Requested:09/05/2023 2:14 PM
Category: DJ Approved by:
Currency: USD
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (51,831.00) 001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-August 2023
Total: (51,831.00)
Explanation: 09/05/2023
War e iffm Adams Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 09/05/2023
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

ID PICA
202308EIM looemental Expense Changes.xlsx-August 2023 Deferral Quarterly Report(July-Sept 2023)
Page 47 of 72
Transaction Amount 202208 1202209 1202210 1202211
202212 202301 202302 202303 202304 202305 202306 20230T 202308
Incremental OPER AN Labor Labor 340 Regular Payroll-NU 02811 11.3% 15.331 11.3% 10.788 1.136 109.395.70
03652 8.353 15.592 11.137 11.137 10.024 2.227 15.592 17.486 11.917.00 11.768 11.321 5.959 10.129 265.633.70
051W 6.205 T.110 4.13T 3.8T8 3.361 388 111.155.82
05282 9.748 14.095 3.952 2.239 1.647 4.762 7.788 2.458 63.946.91
05673 5.809 11.619 9.173 11.619 8.867 9.478 11.313 14.986 8.860.69 12.342 8.861 9.177 11.392 270.902.48
05680 12.230 14.676 8.867 11.619 10.090 5.809 10.396 10.652 4.430.34 6.962 3.481 2.215 4.430 234.631.03
05713 48.804.94
05715 11.233 15.553 8.353 5.473 10.081 9.793 10.657 16.225 9.068.81 9.177 8.861 11.076 9.1]] 255.166.85
05717 6.694 8.753 6.350 6.865 6.179 4.9TT 6.114 10.522 7.600.00 7.000 7.000 6.400 7.600 143.645.58
057M 6.355 11.412 &M 4.038 6.462 7.269 7.673 12.787 7.038.45 9.385 7.977 8.915 8.212 168.859.09
0580T 3.988 6.231 5.613 5.444 3.629 2.852 3.370 6.599 4.292.75 2.683 5.098 2.683 2.951 82.902.03
05823 3.089 9.955 6.855 6.522 6.179 6.179 5.407 7.986 2.477.99 90.458.41
05841 7.0% 9.800 4.851 4.753 1.176 4.141 6.003 10.2TT 5.844.80 3.392 9.080 6.578 5.323 92.827.53
3051ncen8veBonus Pay 02811 454.45
03652 2.292.35
05109 1.496.27
05282 715.24
05673 1.528.97
05680 1.392.02
05]13 T50.00
05]15 1.789.54
05]17 1.869.63
057M 1.:42.91
05823 54.00
05841 53.57
320 Over8me Pay-NU 02811 1.655.19
05673 1.118 3.640 1.204 2.236 2.150 4.042 1.290 4.926 1.246.06 3.293 1.483 2.225 1.246 64.250.62
05680 4.128 2.780 2.150 2.236 2.666 1.089 3.583 2.691 2.225.09 1.335 3.649 2.581 2.225 59.140.43
05713 6.661.41
05]15 4.320 3.132 2.025 1.053 2.079 1.188 2.079 2.594 2.163.17 2.225 1.246 2.284 2.225 55.T02.3:
05807 1.145 1.167 5.397.6
05841 235 3.328 3.599.08
Total 101.fi83.T8 150.826.23 94.110.61 89.900.]6 T5.T26.03 65.360.42 91.264.86 120.188.48 6].165.15 69.561.72 68.291.67 60.093A6 68.238.66 2.164.975.78
Nan-Labor Transportation 565 Small Vehicles 611.]5
560 Road Vehicles 600.00
Total 1.211.75
Employee Expenses 205 Airfare 292 605 1032.35
235 Emolo Misc E,,amas 179 226 846.23
220 EmoI-Car Rental 50.00
210 Emolovee Auto Mileaoe 149 25 25 1.943,62
215 Emolovee Business Meals 53 60 4.256.30
230 Emplovee Latlging 919 238 1.256.58
225 Conference Fees T99.00
Total 440.T1 1.175.93 630.19 522.63 12.184.08
Centalued Assets 611 Software 38.327 38,327 38.327 38,327 38.327 6.232 65,693 44.821 39,495.57 3],84] 41,262 39,555 39.555 ]]5.937.00
Sol Hosting Services 5.078 16,T96 6.380 6.380 6.380 1,755 12,325 1.1. 7,134.08 7,134 7,134 7,134 ],134 128.050.27
626 Hartlware Purchases T9,90
Total 43A05.19 0.123.91 44.707.2T 44.707.27 44.707.27 7,986.49 79.017.93 51.954.65 46,629.65 44981.41 48.396.57 46.688.99 46.688.99 904,06],1]
Voucher 810 AtiverBsing Expenses 926.12
915 Printing 4 85.84
Sao Materials 8 EW-ent 4.075.58
115 Miscellaneous 56 7.493.62
Total 4.36 55.87 12.581.16
Contractor 035 Woddoroe-Co"" 8.881 8,015 ],926 T,519 2.849 365 304 560 50.32].20
020 Professional Services 8.198 8.160 858.896.01
010 General Services 61.T49.50
Total 1T.0T8.03 8,014.73 7.926.41 7,519.11 2.848.99 8.524.58 304.44 559.84 9]0.9T2.T1
Ovarhead 530 Sta /MaIa ial Loading 436.M
Total 436.m
Total 161.607.71 215,145.16 147.374.48 142.649.77 123.280.29 81.927.36 170,587.23 172.702.97 113.79480 11 d,543.13 116.688- 106.782.45 114,927.65 4,066.428.99
AA Labor Labor 3051ncen8veBonus Pav 05282 19.06
Total 19.06
Non-Labor Cordmotar 035 Workforce-ccnImot 1.816 944 710 8.615.40
Total 1.815.7 944.18 ]09.96 8.615.40
Total 1.815.7 944.18 T09.96 8.634.46
ID Non-Labor Voucher 115 Miscellaneous -74.681 -85,264 -83.009 -65,348 -54.278 -39.924 -49,912 -108.065 -51,726 -52,678 -53,292 -47,237 11.T95.3]1.20)
Total -74.681 -85.264 -83.009 -61.148.4 -K278.1 3.924 -49,912.2 -108.065.7 4i1,725.7 4.6TT.9 53.291.T "236.5 :1,795.3T1.20)
Total -74.681 -85.264 -83.009 -65.348.4 -K2T8.1 -39.924 -49,912.2 -108.065.7 41,725.7 42,677.9 53.291.T 47.236.5 _ (1,795.371.20)
NONE ID Nan-Labor Voucher 885 Miscellaneous 60119.00
Total _ 699.119.00
Total �,' 699.119.00
89.742 130.825 65.075 ]].301 69,002 42,003 120.675 64.637 62.069.10 61.865 63.397 59.54fi 14.928 2.978.811.25
ADDIV OH Rate to Incremental Labor 76.263 113.874 69,8]] 62481 51.682 42.680 64.515 85.262 47.646.96 49.868.80 49.641.21 40.648.72 46.840.72 1.609.23367
Total with Overheads plus D3240 Enbv 240,636 329,963 217,962 205,131 174,952 1MMIS 235,102 257,955 161A41.76 164A11.93 166.329.45 147.431.17 161.765.37 3.654.231.68
P/T Ratio 82,965 113,738 75,131 70.709 60.309 44.350 83,696 91,835 57.473.00 58.531.00 59.213.00 52.485.00 57.590.00 1.2T5.648.00
<1> 0.90
1:14803:21
DJ240-EIM Deferral (14,681) (85,264) (83,009) (65,3481 (54.2)81 (39.924) (49,9121 (103,066) (51.725.701 (52.677.901 153.291.701 (47.236.501 11.096:2:22to
<1> Post go live costs to which 90%are to be deferred through the PCA(Power Cost Adiustment). Current Month Deterral 51.831.00
Non-Cabo:Expenditure types 509,510,511,512,514,515,516,520,525(labor driven overheads)are not incremental
Labor orerhead on Incremental labor will be manually calculated each month as pad tithe deferral journal process.
Deferral EmDlovee=New employee or current employee who's Dosi0on was beWilled W a new emDlovee.
last WA base year was 2019.Am costs not included in base cost are incremental.EIM deferral is for ID only.
P:\04-Journal Entries\2023\08-August\240-EIM Deferra1\202308 HIM Incremental Expense Charges.xlsx

ID PCA
Expense Char es.xlsx - OH Rates Quarterly Report(July-Sept
202308 EIM Incremental Ex of 72
p 9 Page 48 of
From the Project Accounting monthly Overhead Rate Change Summary document.
Projects & Fixed Assets Accounting Sharepoint>Overhead>Overhead Rates>2022 Overhead Rates
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23
Payroll Benefits 41.71% 41.71% 34.92% 34.92% 34.92% 35.89% 34.92% 34.92%
Payroll Benefits - I&D 1.29% 1.29% 1.08% 1.08% 1.08% 1.11% 1.08% 1.08%
Payroll Non-Service Benefits -9.00% -9.00% -1.50% -1.50% -1.25% -1.25% -1.25% -1.25%
Payroll Taxes 8.50% 8.50% 8.25% 8.25% 8.25% 8.25% 8.25% 8.25%
One Leave 19.00% 18.00% 18.00% 18.00% 18.50% 18.50% 17.00% 18.00%
Incentive Payroll tax- NU 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.38% 0.38%
Incentive - NU 3.30% 9.69% 9.69% 9.69% 9.69% 9.69% 7.27% 7.27%
NU Labor OH Rate 65.30% 70.69% 70.94% 70.94% 71.69% 72.69% 67.64% 68.64%
P:\04 - Journal Entries\2023\08 - August\240 - EIM Deferral\202308 EIM Incremental Expense Charges.xlsx

ID PCA
202308 EIM Incremental Expense Charges.xlsx-PT Ratio with 2022 Data Quarterly Report(July-Sept 2023)
Page 49 of 72
Avista Utilities
Production/Transmission Percentage
12 Months Ended 12/31/2022
Washington Idaho Total
Actual Jurisdictional Allocation(12/31/2022)
Energy Retail Sales(MWH) 5,874,159 3,613,433 9,487,592
Energy Retail Sales Percentage 61.91% 38.09% 100.00%
MW's Peak(Retail+Adjustments) 12,909 7,217 20,126
MW's Peak Percentage 64.14% 35.86% 100.00%
Final Grand Summary-Allocation of Load by
Jurisdiction(Based on 50/50 Weighting) 63.02% 36.98% 100.00%
Adjusted Jurisdictional Allocation
Energy Retail Sales(MWH) 5,874,159 3,613,433 9,487,592
Less:Adjustments to Idaho Load (429,432) (429,432)
Energy Retail Sales(MWH) 5,874,159 3,184,001 9,058,160
Energy Retail Sales Percentage 64.85% 35.15% 100.00%
MW's Peak(Retail+Adjustments) 12,909 7,217 20,126
Less:Adjustments to Washington Load(Note 1) (1,242) (1,242)
Less:Adjustments to Idaho Load(Note 2) (640) (640)
MW's Peak(Retail+Adjustments) 11,667 6,577 18,244
MW's Peak Percentage 63.95% 36.05% 100.00%
Adjusted Production Transmission Jurisdiction
(Based on 50/50 Weighting) 64.40% 35.60% 100.00%
Note 1 Pend Oreille PUD/Kaiser Adjustment
Note 2 Clearwater Paper Adjustment
P:\04-Journal Entries\2023\08-August\240-EIM Deferral\202308 EIM Incremental Expense Charges.xlsx

ID PCA
Quarterly Report(July-Sept 2023)
Page 50 of 72
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
THIRD QUARTER 2023
MONTH OF SEPTEMBER 2023

ID PCA
Quarterly Report(July-Sept 2023)
Page 51 of 72
Avista Corporation Journal Entry Printed 10/05/2023 at 2:12 PM
Journal: 480-ID PCA Effective Date: 202309
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 10/05/2023 2:09 PM
Type: C Submitted by: Jennifer Hossack Approval Requested: 10/05/2023 2:10 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 3,468,808.00V 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 V3,468,808.00 Current Deferral Reg Asset-PCA
DEFERRAL 3
11 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 V440.00 Interest on Deferral on 182387
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 440.00 V 0.00 Reg Asset ID PCA Deferral
DEFERRAL 3
20 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 V26,785.00 Interest Income on 182386
30 001 182386-REGULATORY ASSET ID PCA ED ID DL 26,785.00V 0.00 Reg Asset ID PCA Deferral
DEFERRAL 2
60 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 V363,172.00 Amortizing Deferral
DEFERRAL 1
70 001 557390-IDAHO PCA AMT ED ID DL 363,172.00 V 0.00 Amortizing Deferral Expense
80 001 431600-INTEREST EXPENSE ENERGY ED ID DL 276.00 V 0.00 Interest on Deferral on 182385
DEFERRALS
90 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 V276.00 Interest on Deferral
DEFERRAL 1
Totals: 3,859,481.00 3,859,481.00
Explanation:
Record deferral of power costs in Idaho,amortization of existing balance,and
interest&DFIT entries.
Page 1 of 2

ID PCA
Quarterly Report(July-Sept 2023)
Page 52 of 72
Avista Corporation Journal Entry Printed 10/05/2023 at 2:12 PM
Journal: 480-ID PCA Effective Date: 202309
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 10/05/2023 2:09 PM
Type: C Submitted by: Jennifer Hossack Approval Requested: 10/05/2023 2:10 PM
Category: DJ Approved by:
Currency: USD
10/05/23
r
Preprded by Jennifer Hossack Date
ltijy Twonf 10/5/23
eviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 2 of 2

ID PCA
Quarterly Report(July-Sept 2023)
Page 53 of 72
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./Reb. Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2022 182386 13,241,877
1/31/2023 182386 13,241,877 1,922,276 39,924 22,070 15,226,147 15,226,147 0 DJ240 EIM Deferral
2/28/2023 182386 15,226,147 3,690,075 49,912 25,377 18,991,511 18,991,511 0 DJ240 EIM Deferral
3/31/2023 182386 18,991,511 1,263,290 108,066 31,653 20,394,520 20,394,520 0 DJ240 EIM Deferral
4/30/20231 1823861 20,394,520 1 1,885,904 51,725 33,9921 1 22,366,141 22,366,141 1 0 IDJ240 EIM Deferral
5/31/20231 1823861 22,366,141 5,192,918 52,6781 37,2781 1 17,263,179 17,263,179 1 0 IDJ240 EIM Deferral
6/30/20231 1823861 17,263,179 (1,328,243) 53,2921 28,7731 116,017,001 16,017,001 1 0 IDJ240 EIM Deferral
This account moves to the Pending tab
6/30/2023 182387 This account moves from the Pending tab 0
7/31/2023 182387 0 737,778 1,010,926 0 1,748,704 1,748,704 0 WA 1-937 Compliance&EIM Deferral
8/31/2023 182387 1,748,704 1,963,733 51,831 (2,915) 263,945 263,945 0 DJ240 EIM Deferral
9/30/2023 182387 263,945 3,468,808 21,160 440 3,183,263 285,105 3,468,368 DJ240 EIM Deferral
10/31/2023 182387
11/30/2023 182387
12/31/2023 182387
Monthly Entry:
Debit Credit
557380 ED ID 3,468,808 0 I aho PCA-Def
182387 ED ID 0 3,468,808egulatory Asset ID PCA Deferral
419600 ED ID 0 440 4terest Income Energy Deferrals
182387 ED ID 440 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA Current Year

ID PCA
Quarterly Report(July-Sept 2023)
Page 54 of 72
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.166670/6
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182387 0
1/31/2023 182387 0 0 0 0 0
2/28/2023 182387 0 0 0 0 0
3/31/2023 182387 0 0 0 0 0
4/30/2023 182387 0 0 0 0 0
5/31/2023 182387 0 0 0 0 0
6/30/2023 182387 0 0 1 i 0 1 0 1 0
This account moves to the Current Year tab
6/30/2023 182386 This account moves from the Current Year tab 16,017,001
7/31/2023 182386 16,017,001 0 26,696 16,043,697 16,043,697 0
8/31/2023 182386 16,043,697 0 26,740 16,070,437 16,070,437 0
9/30/2023 182386 16,070,437 0 26,785 16,097,222 16,070,437 26,785
10/31/2023 182386
This account moves to the Amortizing tab
10131120231 182385 This account moves from the Amortizing tab
11130/20231 182385
12131/20231 182385
Entry:
Debit Credit
419600 ED ID 0 26,785�erest Income Energy Deferrals
182386 ED ID 26,785 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(July-Sept 2023)
Page 55 of 72
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182385 3,100,119
1/31/2023 182385 3,100,119 525,998 5,167 2,579,288 2,579,288 0
2/28/2023 182385 2,579,288 386,879 4,299 2,196,708 2,196,708 0
3/31/2023 182385 2,196,708 459,022 3,661 1,741,347 1,741,347 0
4/30/2023 182385 1,741,347 (373,555) 2,902 1,370,694 1,370,694 0
5/31120231 182385 1,370,694 (361,712) 2,285 1 1,011,267 1,011,267 0
6/30/2023 182385 1,011,267 (376,416) 1 1,685 636,536 636,536 0
7/31/2023 182385 636,536 (393,458) 1,061 244,139 244,139 0
8/31/2023 182385 244,139 (409,865 407 165,319 165,319 0
9/30/2023 182385 (165,319 (363,172) (276) (528,767 165,319 363,448
10/31/2023 182385
This account moves to the Pending tab
10/31/2023 182386 This account moves from the Pending tab
11/30/2023 1823861
12/31/20231 182386
Entry:
Debit Credit
182385 ED ID 0 363,172 I/egulatory Asset ID PCA Deferral
557390 ED ID 363,172 0 Idaho PCA Amt
431600 ED ID 276 V 0 Interest Expense Energy Deferrals
182385 ED ID 0 276 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PICA
Quarterly Report(July-Sept 2023)
Page 56 of 72
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
1 555 Purchased Power $156,572,831 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $938,386 $0 $0
2 447 Sale for Resale ($193,261,712) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($701) $0 $0
3 501 Thermal Fuel $33,112,714 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $4,263,142 $0 $0 $0
4 547 CT Fuel $71,744,558 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $8,996,101 $0 $0 $0
5 456 Transmission Rev ($25,374,548) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) ($2,680,016) $0 $0 $0
6 565 Transmission Exp $14,728,552 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $1,475,607 $0 $0 $0
7 537 MT Invasive Species Exp $582,498 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0
8 557 Expenses $1,354,190 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $196,190 $0 $0 $0
9 Adjusted Actual Net Expense $58,521,398 ($1,004,626) $19,875,447 $15,149,781 $12,440,063 ($11,679,474) $469,958 $4,916,447 $17,916,440 $437,362 $937,685 $0 $0
Total through
AUTHORIZED NET EXPENSE-SYSTEM Sep Jan/23 Feb/23 Mar/23 Apr/23 May/23 Jun/23 Jul/23 Aug/23 Sep/23 Oct/23 Nov/23 Dec/23
10 555 Purchased Power 56,327,153.00 7,435,932.00 7,069,211.00 7,433,801.00 5,672,869.00 5,579,483.00 5,419,545.00 5,937,659.00 5,836,088.00 5,942,565.00 6,184,512.00 6,489,810.00 6,556,792.00
11 447 Sale for Resale (41,500,326.00) (2,316,991.00) (1,936,564.00) (2,540,468.00) (4,230,873.00) (3,489,856.00) (5,862,698.00) (9,557,120.00) (4,493,194.00) (7,072,562.00) (3,997,529.00) (2,672,014.00) (4,453,080.00)
12 501 Thermal Fuel 23,226,082.00 3,151,777.00 2,749,966.00 2,896,333.00 2,060,445.00 1,526,412.00 1,782,225.00 2,879,162.00 3,146,005.00 3,033,757.00 2,874,156.00 2,395,831.00 3,087,726.00
13 547 CT Fuel 54,383,801.00 8,942,104.00 7,474,530.00 5,068,911.00 4,095,763.00 2,284,385.00 3,117,887.00 6,693,265.00 7,977,571.00 8,729,385.00 8,223,214.00 8,133,493.00 10,790,239.00
14 456 Transmission Revenue (17,675,723.00) (1,634,727.00) (1,811,669.00) (1,891,560.00) (1,715,927.00) (2,123,305.00) (2,306,697.00) (2,267,860.00) (2,209,469.00) (1,714,509.00) (1,711,129.00) (1,937,530.00) (2,146,621.00)
15 565 Transmission Expense 12,959,073.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00 1,439,897.00
16 90%Palouse Wind and Rattlesnake Flats 2,442,750.00 - - - - - - - - 2,442,750.00 2,442,750.00 2,442,750.00 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project (83,917.00) - - - - - - - - (83,917.00) (83,917.00) (83,917.00) (83,917.00)
18 Gas Liquids Revenue/Acct456 Other Rev Sep-Dec (5,164,711.00) (633,351.00) (664,038.00) (880,329.00) (385,474.00) (657,028.00) (615,703.00) (524,310.00) (514,471.00) (290,007.00) (311,801.00) (548,421.00) (265,977.00)
19 Montana Invasive Species Expense 1,207,503.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00 134,167.00
20 Settlement Adjustments/OtherExp 557 Sep-Dec 473,724.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 52,636.00 �1 52,636.00 52,636.00 52,636.00
21 Authorized Net Expense 86,595,409.00 16,571,444.00 14,508,136.00 11,713,388.00 7,123,503.00 4,746,791.00 3,161,259.00 4,787,496.00 11,369,230.00 12,614,162.00 ',A5,246,956.00 15,846,702.00 17,554,612.00
22 Actual-Authorized Net Expense ($28,074,011) ($17,576,070) $5,367,311 $3,436,393 $5,316,560 ($16,426,265) ($2,691,301) $128,951 $6,547,210 ($12,176,800)\/$14,309,271)
23 Resource Optimization $40,178,087 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $797,058 V $0 $0 $0
24 Adjusted Actual-Authorized Net Expense $12,104,076 $9,383,289 $10,879,926 $5,850,367 $7,206,419 ($14,958,395) ($2,398,154) $218,004 $7,302,362 ($11,379,742)y($14,309,271)
25 Idaho Allocation 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.47%V 34.47% 34.47% 34.47
26 Idaho Share $4,146,443 $3,224,098 $3,738,343 $2,010,186 $2,476,126 ($5,139,705) ($824,006) $74,906 $2,509,092 ($3,922,597)\,/($4,932,406)
27 Idaho 100%Activity(Clearwater) ($118,503) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162 ($14,504) ($16,849)V $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($1,070,374) $380,891 ($592,214) ($372,499) ($618,102) ($648,440) ($882,497) ($312,662) $85,215 $8,926,957
28 Rebate ($4,030,682)
Nt Power Cost Increase(+)Surcharge;29 (-) $2,135,862 $4,100,083 $1,403,656 $2,095,449
Reebate ($2 742) ($5,769,909) ($1,475,825) ($819,753) $2,181,926 ($3,854,231) V$3,994,551
30
90%of Net Power Cost Change ($2,469) $1,922,276 $3,690,075 $1,263,290 $1,885,904 ($5,192,918) ($1,328,243) ($737,778) $1,963,733 ($3,468,808) V$3,595,096
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $2 468 ($1,922,276) ($3,690,075) ($1,263,290) ($1,885,904) $5,192,918 $1,328,243 $737,778 ($1,963,733) C3,468,808 ($3,595,096)
32 Energy Imbalance Market Incremental O&M Casts $528,695 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $23,511 $0 $0 $0
33 90%of Energy Imbalance Market $475,826 $39,924 $49,912 $108,066 $51,726 $52,678 $53,292 $47,237 $51,831 $21,160 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($475,826) ($39,924) ($49,912) ($108,066) ($51,726) ($52,678) ($53,292) ($47,237) ($51,831) ($21,160) $0 $0 $0
35 Total Deferral Balance Sheet Entry ($473,357) $1,962,200 $3,739,987 $1,371,356 $1,937,630 ($5,140,240) ($1,274,951) ($690,541) $2,015,564 ($3,447,648) $3,595,096 #VALUE! #VALUE!
Page 1 of 4
2023 WA ID Actual Deferrals-10/5/2023

ID PICA
Quarterly Report(July-Sept 2023)
Page 57 of 72
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
555 PURCHASED POWER
1 Other Short-Term Purchases $62,031,026 $11,933,B43 $2,481,828 $2,277,338 $7,980,524 $4,042,737 $3,474,854 $7,032,061 $17,903,349 $3,966,106 $938,386 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $11,600,156 $1,288,900 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $996,777 $133,661 $123,867 $72,300 $45,586 $102,464 $73,008 $189,712 $206,049 $50,130 $0 $0 $0
4 Douglas County PUD(Wells) $1,773,972 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $0 $0 $0
5 Grant County PUD(Priest RapidslWanapum) $25,583,619 $2,811,500 $2,827,408 $2,827,408 $2,980,263 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power 6 Light-Deer Lake $8,217 $1,348 $1,091 $1,188 $984 $833 $535 $652 $854 $732 $0 $0 $0
8 Small Power $817,837 $95,242 $64,706 $71,075 $136,922 $136,094 $127,995 $88,065 $38,299 $39,439 $0 $0 $0
9 Stimson Lumber $313,558 $0 $59,430 $78,717 $24,663 $15,448 $75,530 $8,770 $0 $51,000 $0 $0 $0
10 City of Spokane-Upriver $1,442,724 $296,367 $176,406 $180,226 $350,571 $286,502 $144,950 $6,150 $0 $1,552 $0 $0 $0
11 City of Spokane-Waste-to-Energy $4,323,642 $482,203 $502,631 $461,189 $455,747 $373,289 $395,651 $596,651 $551,965 $504,316 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $905,060 $0 $0 $8,030 $61,604 $179,846 $210,885 $165,773 $151,527 $127,395 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $22,766,310 $2,531,637 $2,621,354 $2,624,851 $2,417,339 $2,365,539 $2,524,682 $2,525,505 $2,580,443 $2,574,960 $0 $0 $0
14 Palouse Wind $14,791,191 $2,022,134 $2,729,811 $2,104,976 $1,832,022 $1,333,641 $1,038,449 $1,127,597 $1,165,832 $1,436,729 $0 $0 $0
15 Rattlesnake Flat,LLC $8,229,789 $790,567 $1,209,483 $1,121,760 $1,023,866 $861,920 $760,313 $755,739 $841,799 $864,342 $0 $0 $0
16 WPM Ancillary Services $888,660 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $75,428 $0 $0 $0
17 Non-Mon.Accruals $100,293 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $19,653 $0 $0 $0
18 Total 555 Purchased Power $156,572,831 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $938,386 $0 $0
555 PURCHASED POWER
555000 $126,290,642 $15,320,265 $14,235,417 $11,857,869 $16,900,794 $11,887,897 $12,223,867 $13,140,732 $18,948,377 $11,775,424 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $7,132,144 $0 $0 $8 ($353,116) $436,868 $76 $693,500 $5,313,708 $1,041,100 $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 $100,293 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $19,653 $0 $0 $0
555700 $2,593,584 $279,955 $188,000 $0 $431,404 $617,638 $169,700 $43,552 $862,198 $1,137 $0 $0 $0
Solar Select Adjustment ($67,086) ($4,422) ($5,532) ($6,530) ($7,362) ($10,378) ($9,689) ($9,225) ($7,099) ($6,849) $0 $0 $0
555380 $7,646,419 $973,704 $889,473 $938,816 $802,743 $536,036 $799,582 $863,037 $910,469 $832,559 $0 $0 $0
Clearwater Adjustment ($7,546,419) ($973,704) ($889,473) ($938,816) ($802,743) ($536,036) ($799,582) ($863,037) ($910,469) ($832,559) $0 $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F $469,193 $0 $0 $0 $0 $0 $0 $0 $0 $0 $469,193 $0 $0
Company Absorbed Wind ($230,107) $0 $0 $0 $0 $0 $0 $0 $0 ($230,107)v $0 $0 $0
555710 $888,660 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $75,428 $0 $0 $0
555740 $19,395,508 $6,988,712 ($113,855) $1,463,726 $1,824,386 $1,079,711 $756,321 $2,941,539 $2,636,356 $1,349,419 $469,193 $0 $0
$156,572,831 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $938,386 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($165,461,678) ($20,659,644) ($5,394,732) ($15,482,653) ($10,964,236) ($26,312,222) ($18,447,539) ($24,411,991) ($21,109,358) ($22,678,602) ($701) $0 $0
20 Nichols Pumping Index Sale ($2,282,660) ($491,201) ($253,688) ($288,365) ($309,153) ($41,847) ($121,685) ($275,996) ($328,888) ($171,837) $0 $0 $0
21 Soverign/Kaiser Load Following ($109,957) ($12,334) ($10,630) ($12,721) ($12,337) ($12,730) ($12,458) ($12,222) ($12,454) ($12,071) $0 $0 $0
22 Pend Oreille DES ($377,652) ($50,587) ($46,841) ($54,553) ($50,358) ($52,774) ($49,559) ($29,294) ($20,639) ($23,047) $0 $0 $0
23 Merchant Ancillary Services ($25,029,765) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,484,852) ($3,018,032) $0 $0 $0
24 Total 447 Sales for Resale ($193,261,712) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($701) $0 $0
447 SALES FOR RESALE
447000 ($101,305,345) ($6,870,502) ($266,389) ($11,963,968) ($22,918,256) ($7,105,563) ($15,622,329) ($14,106,984) ($10,755,134) ($11,696,220) $0 $0 $0
Deduct Revenue From Solar Select $1,838,874 $147,409 $144,346 $192,774 $230,053 $73,063 $185,046 $437,112 $292,030 $137,041 $0 $0 $0
447100 ($22,613,355) ($4,723,898) $0 $1,652,531 $17,345,460 ($16,737,416) ($1,022,720) ($5,556,772) ($4,644,840) ($8,925,700) $0 $0 $0
447150 ($30,218,491) ($7,936,959) ($3,752,502) ($4,089,628) ($3,379,693) ($776,704) ($1,569,010) ($3,169,666) ($3,396,463) ($2,147,866) $0 $0 $0
447700 ($3,145,205) ($260,139) ($184,000) $0 ($466,059) ($917,675) ($181,412) ($50,500) ($1,084,199) ($1,221) $0 $0 $0
447710 ($888,660) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) ($75,428) $0 $0 $0
447720 ($25,029,765) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,484,852) ($3,018,032) $0 $0 $0
447740 ($11,899,765) ($1,449,798) ($1,525,010) ($1,531,088) ($2,057,570) ($872,189) ($329,278) ($2,182,265) ($1,775,703) ($176,163) ($701) $0 $0
($193,261,712) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($701) $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $7,019,288 $1,014,168 $855,039 $925,462 $294,192 ($2,373) $693,616 $1,034,870 $995,849 $1,208,465 $0 $0 $0
26 Kettle Falls Gas-501120 ($206) ($90,661) $83,285 $820 $2,674 $1,708 $24 $74 $1,269 $601 $0 $0 $0
27 Colstrip Coal-501140 $25,835,217 $2,745,132 $3,112,349 $3,370,011 $2,815,602 $1,771,591 $2,251,615 $3,526,091 $3,190,640 $3,052,186 $0 $0 $0
28 Colstrip 011-501160 $258,415 $44,661 $33,217 $0 $2,657 $69,000 $22,384 $76,496 $8,110 $1,890 $0 $0 $0
29 Total 501 Fuel Expense $33,112,714 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $4,263,142 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 373,028 53,868 47,172 52,066 19,518 - 39,099 56,556 51,523 53,226 - - -
31 Colstrip 750,438 81,076 91,567 100,297 81,559 49,364 65,403 102,294 91,175 87,703 - - -
501 FUEL-COST PER TON
32 Kettle Falls $18.83 $18.13 $17.77 $15.07 $17.74 $18.30 $19.33 $22.70
33 Colstrip $33.86 $33.99 $33.60 $34.52 $35.89 $34.43 $34.47 $34.99 $34.80
2023 WA ID Actual Deferrals ID Monthly 2

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Quarterly Report(July-Sept 2023)
Page 58 of 72
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Ju1-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
547 FUEL
34 NE CT Gas-547213 ($8,487) ($11,718) $3,889 ($275) ($909) $536 ($10) ($38) ($13) $51 $0 $0 $0
35 Boulder Park-547216 $1,280,176 $92,744 $111,543 $321,367 $289,384 $40,707 $49,674 $183,190 $91,203 $100,364 $0 $0 $0
36 Kettle Falls CT-547211 $524,897 $58,230 ($10,376) $60,104 $106,073 $14,101 $13,317 $124,988 $69,703 $88,757 $0 $0 $0
37 Coyote Springs2-547610 $29,471,255 ($2,611,318) $5,659,711 $6,482,080 $3,764,418 $861,651 $3,432,247 $4,080,780 $4,169,615 $3,632,071 $0 $0 $0
38 Lancaster-547312 $24,417,134 ($2,586,075) $5,647,031 $5,433,258 $2,079,130 $1,839,575 $2,664,453 $3,006,475 $3,425,135 $2,908,152 $0 $0 $0
39 Rathdrum CT-547310 $16,059,583 ($406,032) $974,358 $4,341,767 $2,248,855 $63,052 $1,471,160 $3,002,865 $2,096,852 $2,266,706 $0 $0 $0
40 Total 547 Fuel Expense $71,744,558 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $8,996,101 $0 $0 $0
41 TOTAL NET EXPENSE $68,168,391 ($197,355) $20,758,834 $16,069,425 $13,696,809 ($10,594,244) $1,191,343 $5,994,504 $18,930,531 $1,380,859 $937,685 $0 $0
202301 202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312
456 TRANSMISSION REVENUE
42 456100 ED AN ($21,083,078) ($2,387,376) ($2,271,058) ($2,223,856) ($3,083,286) ($2,335,075) ($2,068,609) ($2,241,726) ($2,245,594) ($2,226,498) $0 $0 $0
43 456120 ED AN-SPA Trans. ($693,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $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 ($1,237,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($888,660) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) ($75,428) $0 $0 $0
47 456017 ED AN-Low Voltage ($90,567) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0
48 456700 ED ID-Low Voltage ($47,097) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0
49 456705 ED AN-Low Voltage ($1,334,646) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0
50 Total 456 Transmission Revenue ($25,374,548) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) ($2,680,016) $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $14,687,728 $1,747,250 $1,715,365 $1,633,370 $1,778,886 $1,531,891 $1,735,667 $1,580,495 $1,493,733 $1,471,071 $0 $0 $0
52 565710 ED AN $40,824 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0
53 Total 565 Transmission Expense $14,728,552 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $1,475,607 $0 $0 $0
557 Expense
54 557165 ED AN $997,378 $257,894 $100,153 $74,859 $123,239 $105,123 $7,750 ($12,402) $148,884 $191,878 $0 $0 $0
55 557167 ED AN $319,000 $0 $0 $0 $319,000 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $37,812 $3,672 $3,321 $3,728 $4,266 $4,752 $4,177 $4,836 $4,748 $4,312 $0 $0 $0
57 Total 557 ED AN Broker&Related Fees $1,354,190 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $196,190 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $582,498 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $582,498 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 ($28,713,643) ($28,584,434) ($37,226) $1,063,202 ($2,629,910) $494,694 $936,830 $861,730 ($811,929) ($6,600) $0 $0 $0
61 Econ Dispatch-557150 $23,062,521 $24,469,018 $1,400,792 ($3,101,398) $2,091,955 $3,251,055 ($1,354,306) ($2,379,491) $869,266 ($2,184,370) $0 $0 $0
62 Gas Bookouts-557700 $3,853,728 $71,250 $789,550 $102,650 $76,074 $281,009 $84,374 $731,428 $1,717,393 $0 $0 $0 $0
63 Gas Bookouts-557711 ($3,853,728) ($71,250) ($789,550) ($102,650) ($76,074) ($281,009) ($84,374) ($731,428) ($1,717,393) $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $24,848,790 $3,486,891 $440,772 $2,439,435 $1,501,289 $2,157,756 $2,316,818 $4,322,939 $4,084,383 $4,098,507 $0 $0 $0
65 Fuel Dispatch-456010 $53,485,050 $34,644,709 $8,018,745 $2,851,031 $2,611,275 $813,905 $383,775 $899,930 $2,197,280 $1,064,400 $0 $0 $0
66 Fuel Dispatch-456015 ($25,854,739) ($6,965,680) ($2,359,199) ($478,369) ($773,270) ($3,928,252) ($1,239,417) ($2,935,457) ($5,254,353) ($1,920,742) $0 $0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($222,593) ($12,464) ($34,302) ($35,362) ($39,816) ($23,087) ($5,171) ($18,717) ($25,067) ($28,607) $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 ($4,428,271) ($78,775) ($1,019,550) ($79,712) ($555,510) ($1,003,031) ($520,043) ($540,895) ($498,857) ($131,898) $0 $0 $0
70 Fuel Bookouts-456711 $2,411,299 $394,900 $44,600 $23,400 $39,091 $149,750 $37,663 $716,380 $1,005,515 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($2,411,299) ($394,900) ($44,600) ($23,400) ($39,091) ($149,750) ($37,663) ($716,380) ($1,005,515) $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $42,177,115 $26,959,265 $6,410,032 $2,658,827 $2,206,013 $1,763,040 $518,486 $210,039 $560,723 $890,690 $0 $0 $0
73 Misc Revs 456016 ED AN ($2,248,605) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) ($93,740) $0 $0 $0
74 REC Revenue Subtotal ($2,248,605) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) ($93,740) $0 $0 $0
75 Misc.Power Exp.Actual-557160 $248,212 $0 $0 $0 $0 SO SO $0 $248,212 $0 $0 $0 $0
76 Misc.Power Exp.Subtotal $248,212 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $0
77 Wind REC Exp Authorized $0 $0 $0 $0 $0 SO SO $0 $0 $0 $0 $0 $0
78 Wind REC Exp Actual 557395 $1,365 $94 $83 $152 $206 $50 S121 $274 $277 $108 $0 $0 $0
79 Wind REC Subtotal $1,365 $94 $83 $152 $206 $50 $121 $274 $277 $108 $0
80 456030 ED ID-Clearwater Trans $123,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $0 $0 $0
81 456380-ED-ID-Clearwater REC Revenue ($242,253) ($31,612) ($32,901) ($28,066) ($21,928) ($25,852) ($17,129) ($25,912) ($28,254) ($30,599) $0 $0 $0
2023 WA ID Actual Deferrals ID Monthly 3

ID PICA
Quarterly Report(July-Sept 2023)
Page 59 of 72
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Li-
N.. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
82 Clearwater ($118,503) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504) ($16,849) $0 $0 $0
83 Net Resource Optimization $40,178,087 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $797,058 $0 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $528,695 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $23,511 $0 $0 $0
85 Adjusted Actual Net Expense $100,047,362 $25,981,231 $25,424,369 $17,669,512 $14,379,217 ($10,165,175) $818,939 $5,045,824 $18,714,678 $1,241,082 $937,685
2023 WA ID Actual Deferrals ID Monthly 4

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Quarterly Report(July-Sept 2023)
Page 60 of 72
Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2023
Retail Revenue Credit excluding
Clearwater-MWh Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 YTD
Total Billed Sales 352,262 259,036 307,297 250,090 242,173 252,037 263,448 274,447 243,169 (33,982) 2,409,977
Deduct Prior Month Unbilled (188,601) (168,669) (153,995) (121,924) (119,855) (126,644) (119,416) (135,688) (124,469)V (96,306) (1,355,567)
Add Current Month Unbilled 168,669 153,995 121,924 119,855 126,644 119,416 135,688 124,469 96,306 - 1,166,966
Total Retail Sales 332,330 244,362 275,226 248,021 248,962 244,809 279,720 263,228 215,006 (130,288) 2,221,376
Test Year Consumption 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 218,497 235,421 260,464 297,899 2,193,303
Difference from Test Year 42,091 (14,978) 23,288 14,648 24,306 25,499 34,703 12,295 (3,491) (365,709) (207,348)
Load Change Adjustment Rate- $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $24.41 $24.41 $24.41 $24.41
$/MWh
Total Load Change Adjustment-$ $1,070,374 ($380,891) $592,214 $372,499 $618,102 $648,440 $882,497 $312,662 ($85,215)y/$8,926,957) ($4,896,275)
Page 4 of 4

ID PICA
Quarterly Report(July-Sept 2023)
Page 61 of 72
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202309 V State Code:
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 134,123.26 0 0 1,519,175.03
0011-GENERAL SERVICE 0 0 58,988.9 0 0 533,119.51
0012-RESID&FARM-GEN SERV 0 0 3,519.3 0 0 41,082.01
0021-LARGE GENERAL SERV 0 0 65,230.8 0 0 626,064.25
0022-RESID&FRM-LGE GEN SE 0 0 894.84 0 0 8,911.14
0025-EXTRA LGE GEN SERV 0 0 41,558.77 0 0 384,977.85
0031-PUMPING SERVICE 0 0 9,979.15 0 0 70,917.09
0032-PUMPING SVC RES&FRM 0 0 672.89 0 0 6,634.93
0041-CO OWNED ST LIGHTS 0 0 0 0 0 2.24
0042-CO OWND ST LTS SO VA 0 0 681.86 0 0 6,111.89
0044-CST OWND ST LT SO VA 0 0 31.62 0 0 284.58
0045-CUST OWND ST LT ENGY 0 0 35.91 0 0 323.19
0046-CUST OWND ST LT S V 0 0 116.43 0 0 1,047.79
0047-AREA LIGHT-COM&INDUS 0 0 40.86 0 0 358.82
0048-AREA LGHT-FARM&RESID 0 0 105.23 0 0 950.04
0049-AREA LGHT-HI FIRES SO 0 0 265.81 0 0 2,368.44
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 48,514.23 0 0' 463,708.7
lOverall-Summary 0 01 364,759.861 0
Page 1 of 3 Run Date:Oct 5,2023
1For Internal Use Only 1
Conversion Factor 0.995646 ettlement Revenue Conversion Factor Changes October 1st of Every Year
(; 363,171.70
ID amortizing 182385 - Journal
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\Sep 2023 Revenue_RateSch_CM_YTD for ID PCA

ID PCA
Quarterly Report(July-Sept 2023)
Page 62 of 72
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
202309 ED 01 01 RESIDENTIAL 125,257 92,717,285 9,957,699 124,629 1,049,233,694 101,010,336
21 21 FIRM COMMERCIAL 18,824 88,320,572 8,115,456 18,821 801,026,337 69,192,369
31 31 FIRM-INDUSTRIAL 308 98,368,359 4,543,716 320 897,683,845 40,599,119
39 39 FIRM-PUMPING-IRRIGATION ONLY 40 222,281 22,909 40 2,564,848 233,291
51 51 LIGHTING-PUBLIC STREET AND HIWAY 190 574,914 247,736 189 5,162,628 2,103,021
80 80INTERDEPARTMENT REVENUE 51 127,492 12,245 50 1,851,444 162,856
83 83 MISC-SERVICE REVENUE SNP 0 0 6,628 0 0 69,480
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 85,902
OD OD Other Electric Direct 0 0 1,400 0 0 14,000
ED-Summary 144,670 280,330,903 22,917,332 144,050 2,757,522,796 213,470,374
202309-Summary 144,670 280,330,903 22,917,332 144,050 2,757,522,796 213,470,374
Overall-Summary 144,670 280,330,903 22,917,332 144,050 2,757,522,796 213,470,374
Page 2 of 4 Run Date: Oct 4,2023
IFor Internal Use Only
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\09_Sep 2023 Revenue By Revenue Class ID

ID PCA
Quarterly Report(July-Sept 2023)
Page 63 of 72
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 20,363,931 $2,156,268
01 01 RESIDENTIAL 3800 01 012 534,292 $72,076
01 RESIDENTIAL 3800 01 022 135,873 $10,866
01 RESIDENTIAL 3800 01 032 67,086 $8,745
21 FIRM COMMERCIAL 3800 21 0111 8,826,4041 $878,3701
21 FIRM COMMERCIAL 3800 21 021 8,827,565 $698,968
21 FIRM COMMERCIAL 3800 21 025 5,039,249 $338,846
21 21 FIRM COMMERCIAL 3800 21 031 1,152,122 $119,087
31 FIRM-INDUSTRIAL 3800 31 011 116,710 $11,145
31 31 FIRM-INDUSTRIAL 3800 31 0211 1,063,5541 $81,4241
31 FIRM-INDUSTRIAL 3800 31 025 19,829,310 $1,373,576
31 FIRM INDUSTRIAL 3800 31 025P 30,003,784 $1,755,802
31 FIRM-INDUSTRIAL 3800 31 025PG 33,982,000 $832,559
31 FIRM-INDUSTRIAL 3800 31 031 345,916 $35,599
i --
21-Summary I
i i
31-Summary 85,341,2741
i•i i
ID-Summary 130,287,7961 i
UNBILLED
Jurisdiction:WA
Revenue Class Revenue Class Desc Town Code I Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 RESIDENTIAL 2800 01 001 41,754,958 $4,305,194
01 RESIDENTIAL 2800 01 002 149,223 $10,929
01 RESIDENTIAL 2800 01 011 0
01 RESIDENTIAL 2800 01 012 1,028,293 $186,042
01 01 RESIDENTIAL 2800 01 021 0
01 RESIDENTIAL 2800 01 022 523,784 $51,435
01 RESIDENTIAL 2800 01 032 189,908 $24,794
21 21 FIRM COMMERCIAL 2800 21 0111 11,179,7841 $1,592,3661
21 FIRM COMMERCIAL 2800 21 021 22,641,386 $2,366,320
21 FIRM COMMERCIAL 2800 21 025 23,774,755 $1,932,258
21 FIRM COMMERCIAL 2800 21 031 2,294,561 $237,218
31 FIRM-INDUSTRIAL 2800 31 011 78,886 $10,830
31 FIRM-INDUSTRIAL 2800 31 0211 1,628,6501 $163,1441
31 FIRM-INDUSTRIAL 2800 31 025 29,512,617 $2,427,910
31 FIRM-INDUSTRIAL 2800 31 0251 38,054,212 $2,079,958
31 31 FIRM-INDUSTRIAL 2800 31 031 686,306 $70,492
01-Summary OEM=
21-Summary - � MUM
-
31-Summary i i
Overall-Summary 303,785,118 $23,832,221
G:\CLOSE\202309\Revenue\REVUNBL\REVUNBLD- E\202309 Electric Unbilled 10/5/2023 8:50 AM

ID PCA
Quarterly Report(July-Sept 2023)
Page 64 of 72
Avista Hourly Data 10/04/2023 13:49 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
9/29/2023 H01 0 36.18
9/29/2023 H02 0 34.72
9/29/2023 H03 0 37.37
9/29/2023 H04 0 38.77
9/29/2023 H05 0 40.09
9/29/2023 H06 0 41.3
9/29/2023 H07 0 47.35
9/29/2023 H08 0 47 -
9/29/2023 H09 3 44.97 134.91
9/29/2023 H10 4 34.18 136.72
9/29/2023 H11 3 35.24 105.72
9/29/2023 H12 6 34.55 207.30
9/29/2023 H13 4 37.19 148.76
9/29/2023 H14 6 37.46 224.76
9/29/2023 H15 3 37.52 112.56
9/29/2023 H16 3 36.01 108.03
9/29/2023 H17 2 41.25 82.50
9/29/2023 H18 3 46.91 140.73
9/29/2023 H19 0 47.84 -
9/29/2023 H2O 0 42.17
9/29/2023 H21 0 46.47
9/29/2023 H22 0 45.61
9/29/2023 H23 0 42.29
9/29/2023 H24 0 41.77
9/30/2023 H01 0 36.49
9/30/2023 H02 0 37.1
9/30/2023 H03 0 36.37
9/30/2023 H04 0 36.12
9/30/2023 H05 0 36.22
9/30/2023 H06 0 36.05
9/30/2023 H07 0 38.83 -
9/30/2023 H08 2 37.55 75.10
9/30/2023 H09 9 37.28 335.52
9/30/2023 H 10 14 41.84 585.76
9/30/2023 H 11 13 41.84 543.92
9/30/2023 H12 12 43.06 516.72
9/30/2023 H13 12 42.77 513.24
9/30/2023 H14 10 40.48 404.80
9/30/2023 H15 11 40.48 445.28
9/30/2023 H16 13 40.75 529.75
9/30/2023 H17 7 40 280.00
9/30/2023 H18 3 37.54 112.62
9/30/2023 H19 1 38.02 38.02
9/30/2023 H2O 0 42.58 -
9/30/2023 H21 0 47.33
9/30/2023 H22 0 40
9/30/2023 H23 0 40 -
9/30/2023 H24 0 37.6
2894 137,041.29
H:\Reports\Nucleus Reports\Power 2023\9)Sep 2023\Sep 2023 Solar Select 13

1 ID PCA
Pow A" Transaction Register Page:Quarter lyReRbe:1� �/ C1J:�45:54AM
Database:NT65 of 72
Profit Center: PO W Et arpp r
Contract M onth: 202309 V
Direction: PURCHASE
Counterparty: Clearwater Paper Corporation V
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Clearwater Paper Corporation
POWIR
01 3 0 Johnson IT 278613 A VST CO F;P Energy Sys 0 p 34,560.000 33,982.000 $24.500 832,559.00
PO W ER Total: 34,560.000 33,982.000 832,559.00
PFI Total: 34,560.000 33,982.000 ✓ 832,559.00
NO I-INTERCO M IANY TO TAL: 34,560.000 33,982.000 832,559.00
TO TAL PURCHASES: 34,560.000 33,982.000 832,559.00

Page:1 ID PCA
_ Pow A" Transaction Register Quarter ReRb e:1� �/ CA 4:16 PM
���/VISTA Database:N T66 of 72
Profit Center: PO W Et V arpp r
Contract M onth: 202309
Direction: PURCHASE
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Adams Nielson Solar, LLC
POWR
01 3 0 Sllkworth LT 262025 A VST CO F;P Energy Sys Oa 4,620.000 2,894.000 $42.110 121,866.34
POW 9R Total: 4,620.000 2,894.000 121,866.34
STRA Total: 4,620.000 2,894.000 121,866.34
NO N-INTERCO M IANY TO TAL: 4,620.000 2,894.000 121,866.34
TO TAL PURCHASES: 4,620.000 2,894.000 121,866.34

ID PCA
Quarterly Report(July-Sept 2023)
Page 67 of 72
Hossack, Jennifer
From: Brandon, Annette
Sent: Thursday, October 5, 2023 12:51 PM
To: Kettner, Cheryl
Cc: Parsons, Amy; Hossack, Jennifer
Subject: RE: Idaho General Rate Case Settlement - Columbia Basin Hydro
Because in total the contract is favorable as compared to market, no adjustment is needed, and the contract can run through the PCA at contract price.
Thank you for your patience!
From: Kettner, Cheryl <[e-mail]>
Sent:Thursday, October 5, 2023 9:50 AM
To: Brandon, Annette<Annette.Brandon @avistacorp.com>
Cc: Parsons, Amy<[e-mail]>; Hossack,Jennifer<[e-mail]>
Subject: Idaho General Rate Case Settlement-Columbia Basin Hydro
Hi Annette!
There were six days in September where contract prices were higher than Market with a netted amount of those six days being$7,379.94. For the month
overall, the Net amount is contract price being$27,125.51 under market prices in total. With the statement below of"we can record based on the monthly
numbers", do we not have to do anything for September, or, do we reduce 555 purchase power expense for Idaho by the $7,379.94?
1 appreciate your help on this!
Cheryl A Kettner
Resource Accounting Analyst
1411 E Mission Ave.MSC-37
Spokane,WA 99202
P 509.495.2902
chervl.kettner(@avistacorp.com
From: Murphy,Tim <[e-mail]>
Sent:Tuesday, October 3, 2023 4:41 PM
To: Parsons,Amy<[e-mail]>; Kettner, Cheryl <[e-mail]>
1

ID PCA
Quarterly Report(July-Sept 2023)
Page 68 of 72
Avista Corporation Journal Entry Printed 10/04/2023 at 7:19 AM
Journal: 240-EIM DEFERRAL Effective Date: 202309
Team: Energy Delivery Accounting Last Saved by: Blake Parker Last Update: 10/04/2023 7:19 AM
Type: C Submitted by: Blake Parker Approval Requested: 10/04/2023 7:19 AM
Category: DJ Approved by:
Currency: USD
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 DLNERY ACCT
Comment:EIM Deferral ID-September 2023 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 DLNERY ACCT
Comment:EIM Deferral ID-September 2023 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (21,159.90)001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-September 2023
Total: (21,159.90)
Explanation:
5" �Oajoo�� 10/4/2023
Prepa byBlak Parker Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- j 1 0/04/2023
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

ID PCA
lyI ft Report(J 023)
Page(July-Sept
2of 72
Interoffice Memorandum
Resource Accounting
DATE: September 21, 2023
TO: Ryan Krasselt,Vice President, Controller and Principal Accounting Officer
FROM: Anna Smith,Accounting Analyst
CC: John Wilcox, Director of Accounting
SUBJECT: Accounting Implications for Idaho General Rate Case Conclusion Order 35909 in Dockets
AVU-E-23-01 and AVU-G-23-01
On February 1, 2023 Avista filed a multiyear rate plan with the Idaho Public Utilities Commission (IPUC),
proposing new rates to take effect September 1, 2023 and September 1, 2024, which would allow the
Company to recover costs for fixed expenses and ongoing investments to infrastructure,technology and
more.Avista agreed to not file another general rate case for new rates to be effective prior to
September 2024, allowing customers to have predictability in their future energy prices.
On June 14, 2023, all parties to the electric and natural gas general rate cases, including Avista, the Staff
of IPUC, Clearwater Paper Corporation, Idaho Forest Group, LLC and Walmart Inc. reached a settlement
agreement. On August 31, 2023,the IPUC issued their final order approving the settlement agreement
concluding Avista's electric and natural gas general rate cases.
The IPUC approved increases in annual electric revenues of$22.11VI and $4.31VI effective September 1,
2023 and September 1, 2024, respectively, and increases in annual natural gas revenues of$1.31VI and
$0.003M effective September 1, 2023 and September 1, 2024, respectively.
The final rates are based on a 9.4 percent return on equity with a common equity ratio of 50 percent
and a rate of return on rate base of 7.19 percent.
Accounting personnel attended a meeting led by Regulatory Affairs on August 21, 2023 to discuss the
accounting impacts and implementation of the settlement agreement. Below is a summary of the terms
agreed upon in the settlement agreement approved in the final order.
1) Net Power Supply Expense V
The parties agreed to leave system net power supply expense as approved in Case No.AVU-E-
21-01 totaling$149,279,000, adjusted to reflect items a and b below, resulting in a revised
system net power supply expense of$177,585,000. Idaho's share of net power supply costs
reflects a production and transmission (P/T) ratio of 34.47%. Parties also agreed to leave system
transmission revenues totaling$23,471,000 as previously approved in Case No.AVU-E-21-01. V

ID PCA
Quarterly Report(July-Sept 2023)
Page 70 of 72
a) The power purchase agreements (PPAs)for Palouse and Rattlesnake Flat Wind are to be
included in base rates at 90%. 90%of the actual net power costs associated with these
two PPAs will then be compared to the approved 90% base amount with the base-to-
actual difference reflected in the PCA deferral. This adjustment increases system net
power supply expense$29,313,000.V
b) Remove the cost of Columbia Basin Hydro Transmission costs.This adjustment
decreases system net power supply expenses by$1,007,000.V
Additionally,the parties agreed that the actual cost of the Columbia Basin and Chelan 2023-
2033 contracts will be included in the PCA deferral using the lower of market cost or contract
cost. Avista will ensure the cost of each contract does not exceed the time-valued delivery of
power calculated on a daily basis using the on and off-peak prices at the Mid-Columbia trading
hub, as reported by the Intercontinental Exchange's on and off-peak peak firm energy prices.
The parties agree to meet and confer to determine a calculation method prior to the Company
filing its 2024 PCA application. V
Net power supply expense will be updated to reflect the changes outlined above in the PCA
calculation workbook used to support the PCA deferral recorded on DJ480. V
2) Load Change Adjustment Rate (LCAR)and Fixed Cost Adjustments(FCA)
The parties agreed to new LCARs used in the PCA deferral mechanism as well as new baseline
values for the electric and natural gas FCA mechanisms, effective September 1, 2023 and
September 1, 2024.The new LCARs used in the PCA deferral mechanism will be updated in the V
PCA calculation workbook used to support the PCA deferral recorded on DJ480 and the new
level of baseline values for the electric and natural gas FCA mechanisms will be reflected on
D.1440.
3) Wildfire O&M Balance Accounting
The parties agreed to modify the wildfire O&M expense balancing account used to defer the
difference in actual O&M wildfire expenses, up or down to an updated baseline of$4.367M (ID
share)for the two-year rate plan.The incremental balance deferred, beyond the existing
deferred balance as of September 30, 2022, will continue to be included for review and recovery
in future general rate cases and will not accrue interest.
4) Insurance Expense Balance Accounting
The parties agreed to an insurance expense balancing account to defer incremental insurance
expenses above or below the authorized baseline of$4.009M for electric (ID share) and $714K
for natural gas(ID share)for each year in the two-year rate plan.The deferral will be recorded
on DJ103 monthly.The balance in the deferral will be included for review and recovery in future
general rate cases and will not accrue interest.
5) Regulatory Amortizations

ID PCA
Quarterly Report(July-Sept 2023)
Page 71 of 72
The parties agreed to amortize the following regulatory assets and liabilities as of June 30, 2022,
straight-line over the two-year rate plan beginning September 1, 2023 through August 31, 2025,
unless otherwise stated below:
• EIM Regulatory Asset—Idaho electric balance of$699,119 is to be amortized over two years at
$349,560 annually. Amortization will be recorded monthly on DJ240.
• COVID-19 Regulatory Asset—Balances of$551,026 (electric) and $238,319 (natural gas) are to
be amortized over two years at $275,513 (electric) and $119,160 (natural gas) annually.
Amortization will be recorded monthly on DJ489.
• COVID-19 Regulatory Liability — Balances of $2,631,505 (electric) and $266,458 (natural gas)
are to be amortized over two years at$1,315,752(electric)and$266,458(natural gas)annually.
Amortization will be recorded monthly on DJ489.
• Wildfire Resiliency Plan Regulatory Asset — Idaho electric balance of $2,543,283 is to be
amortized over four years, 9/1/2023—8/31/2027, at$635,821 annually. Amortization will be
recorded monthly on DJ477.
• Wildfire Balancing Account Regulatory Asset— Idaho electric balance of$5,673,601 (9/1/2021
—9/30/2022 tranche) is to be amortized over four years, 9/1/2023—8/31/2027, at$1,418,400
annually. The Wildfire Balancing Account will continue to accrue additional wildfire expense
deferrals up or down overtime,resulting in additional amortizations of these deferrals in future
rate case proceedings. Amortization will be recorded monthly on DJ477.
• Idaho Earnings Test Regulatory Liability—Balance of$686,970 is to be amortized over two years
at$343,485 annually. Amortization will be recorded monthly on RJ486.
• Tax Reform Amortization Liability— Balance of$130,287 is to be amortized over two years at
$66,454 annually. This amortization reflects the residual Idaho electric balance plus interest
through August 31, 2023, to be included in rates and amortized for rebate to customers.
Amortization will be recorded monthly on RJ486.
• AFUDC Equity Tax Balance — The natural gas AFUDC Equity Tax deferred debit balance of
$59,919 as of September 30,2022 is to be amortized over two years at $29,960 annually.
Amortization will be recorded monthly on DJ124.
• Colstrip Regulatory Amortization — Colstrip amortization as filed by the Company reflects the
recovery of Avista's investment in the Colstrip Units 3 and 4 generating facilities (reflecting
accelerated depreciation rates through 2027), including the Colstrip capital additions through
December 31, 2022 in the Colstrip Regulatory Asset, for recovery over its authorized
amortization period. The effect of the change in the amortization of the Colstrip Regulatory
Asset decreases the Colstrip Regulatory amortization expense to $728,000 annually.
Amortization is recorded to 407327 on a monthly recurring journal.

ID PCA
Quarterly Report(July-Sept 2023)
Page 72 of 72
• Electric and Natural Gas Fee Free Amortization — Amortization will continue at $8,094.29
(electric) and $13,194.52 (natural gas) monthly through August 31, 2024. The final
amortization expense in August 2024 should reflect any remaining balance. Amortization will
be recorded monthly on DJ102.
• Excess Deferred Income Tax Amortization (EDIT) — The Parties approved the Reverse South
Georgia Method (RSGM) related to cost of removal which is currently being amortized on
DJ 140.
6) Sandpoint Weatherization Loan Write off
The parties agreed to remove from rate base the historical Sandpoint Weatherization loan
balance of$59K which was recorded to account 124350. Balance was written off to account
426500 during 202308 close on NSJ001. All liens on the associated properties remain.
7) Colstrip/CS2 Malor Maintenance
The parties agreed to keep the base amount for the operating and maintenance expense
deferral at$20,352,021 system. Base amount is allocated evenly throughout each rate year and
expenses are deferred, up or down, based on actuals for the period. Operating and maintenance
deferral is recorded on DJ485.
8) Depreciation Rates
The parties agreed to the depreciation rates as included by the Company in its as-filed case,for
purposes of the agreed upon depreciation expense included in the settlement agreement.Avista
currently has an application filed with the IPUC, case numbers AVU-E-23-02 and AVU-G-23-02,
to revise electric and natural gas book depreciation rates based on the latest depreciation study.
To the extent the approved depreciation rates included in this GRC vary from the depreciation
rates or effective date (e.g. September 1, 2023) ultimately approved in case numbers AVU-E-23-
02 and AVU-G-23-02, Avista is allowed to defer the difference in depreciation expense on a
monthly basis,which will later be reviewed for recovery or return to customers in a future
general rate case. The resulting regulatory asset and liability will be recorded on DJ247 as noted
below:
• Regulatory asset(9/1/2023— 12/31/2023) of approximately$424,335 ($106,084 monthly)
electric and $87,465 ($21,866 monthly) natural gas.
• Regulatory liability beginning 1/1/2025 of$122,995 monthly electric and $31,699 monthly
natural gas until new rates are in effect from next ID GRC assumed to be 9/1/2025.
• Assumed LTD deferral net 09/01/2023—08/31/2025 is$2,032,567 electric and $549,506
natural gas owed customers,to be returned in next GRC assumed to be 9/1/2025.
No other accounting issues were identified for the Idaho GRC order.

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 1 of 56
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2023
MONTH OF OCTOBER 2023

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 2 of 56
Avista Corporation Journal Entry Printed 11/06/2023 at 4:24 PM
Journal: 480-ID PCA Effective Date: 202310)r
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 11/06/2023 4:22 PM
Type: C)r Submitted by: Jennifer Hossack Approval Requested: 11/06/2023 4:22 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 1,240,739.00 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 1[1,240,739.00 Current Deferral Reg Asset-PCA
DEFERRAL 3
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 5,306.00 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 5,306.00 Reg Asset ID PCA Deferral
DEFERRAL 3
20 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 26,829.00 Interest Income on 182386
30 001 182386-REGULATORY ASSET ID PCA ED ID DL 26,829.00V 0.00 Reg Asset ID PCA Deferral
DEFERRAL 2
60 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 V609,647.00 Amortizing Deferral
DEFERRAL 1
70 001 557390-IDAHO PCA AMT ED ID DL 609,647.00 0.00 Amortizing Deferral Expense
80 001 431600-INTEREST EXPENSE ENERGY ED ID DL 881.00 0.00 Interest on Deferral on 182385
DEFERRALS
90 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 V881.00 Interest on Deferral
DEFERRAL 1
100 001 182385-REGULATORY ASSET ID PCA ED ID DL 1,139,295.00 V 0.00 Transfer balance from 182385
DEFERRAL 1
110 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 f1,139,295.00 Transfer balance to 182386
DEFERRAL 2
Totals: 3,022,697.00V 3,022,697.001r
Page 1 of 2

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 3 of 56
Avista Corporation Journal Entry Printed 11/06/2023 at 4:24 PM
Journal: 480-ID PCA Effective Date: 202310
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 11/06/2023 4:22 PM
Type: C Submitted by: Jennifer Hossack Approval Requested: 11/06/2023 4:22 PM
Category: DJ Approved by:
Currency: USD
11/6/23
Explanation: t
Prepare y Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and ��(' ��i fo�f 1116123
interest&DFIT entries.
Re iewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 2 of 2

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 4 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2022 182386 13,241,877
1/31/2023 182386 13,241,877 1,922,276 39,924 22,070 15,226,147 15,226,147 0 DJ240 EIM Deferral
2/28/2023 182386 15,226,147 3,690,075 49,912 25,377 18,991,511 18,991,511 0 DJ240 EIM Deferral
3/31/2023 182386 18,991,511 1,263,290 108,066 31,653 20,394,520 20,394,520 0 DJ240 EIM Deferral
4/30/2023 182386 20,394,520 1,885,904 51,725 33,992 22,366,141 22,366,141 0 DJ240 EIM Deferral
5/31/20231 1823861 22,366,141 1 1 (5,192,918)l 52,678 1 37,2781 1 17,263,179 1 17,263,179 1 0 IDJ240EIMDeferral
6/30/20231 1823861 17,263,179 1 1 (1,328,243) 53,292 1 28,773 16,017,001 16,017,001 0 DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2023 182387 This account moves from the Pending tab 0
7/31/2023 182387 0 (737,778) (1,010,926) 0 (1,748,704) (1,748,704) 0 WA 1-937 Compliance&EIM Deferral
8/31/2023 182387 (1,748,704) 1,963,733 51,831 (2,915) 263,945 263,945 0 DJ240 EIM Deferral
9/30/2023 182387 263,945 (3,468,808) 21,160 440 (3,183,263) (3,183,263) 0 DJ240 EIM Deferral
10/31/2023 182387 (3,183,263) (1,240,739) 21,554 (5,306) (4,407,754) (3,161,709) 1,246,045 DJ240 EIM Deferral
11/30/2023 182387
12/31/2023 182387
10/31/2023 (1,240,739) (5,306)
Monthly Entry:
Debit Credit
557380 ED ID 1,240,739V Idaho PCA-Def
182387 ED ID 1,240,739\rRegulatory Asset ID PCA Deferral
431600 ED ID 5,306 f Interest Expense Energy Deferrals
182387 ED ID 5,30 egulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 5 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182387 0
1/31/2023 182387 0 0 0 0 0
2/28/2023 182387 0 0 0 0 0
3/31/2023 182387 0 0 0 0 0
4/30/2023 182387 0 0 0 0 0
5/31/2023 182387 0 0 0 0 0
6/30/2023 182387 0 0 0 0 1
This account moves to the Current Year tab
6/30/2023 182386 This account moves from the Current Year tab 16,017,001
7/31/2023 182386 16,017,001 0 26,696 16,043,697 16,043,697 0
8/31/2023 182386 16,043,697 0 26,740 16,070,437 16,070,437 0
9/30/2023 182386 16,070,437 0 26,785 16,097,222 16,097,222 0
10/31/2023 182386 16,097,222 0 26,829 16,124,051 16,097,222 (26,829)
This account moves to the Amortizing tab
10/31/20231 182385 This account moves from the Amortizing tab
11/30/20231 182385
12/31/2023 182385
Entry:
Debit Credit
419600 ED ID 0 -,f26,829 Interest Income Energy Deferrals
182386 ED ID 26,829V 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 6 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182385 3,100,119
1/31/2023 182385 3,100,119 (525,998) 5,167 2,579,288 2,579,288 0
2/28/2023 182385 2,579,288 (386,879) 4,299 2,196,708 2,196,708 0
3/31/2023 182385 2,196,708 (459,022) 3,661 1,741,347 1,741,347 0
4/30/2023 182385 1,741,347 (373,555) 2,902 1,370,694 1,370,694 0
5/31/20231 182385 1,370,694 1 (361,7121 2,2851 1,011,267 1,011,267 1 0
6/30/2023 182385 1,011,267 (376,416) 1,685 636,536 636,536 0
7/31/2023 182385 636,536 (393,458) 1,061 244,139 244,139 0
8/31/2023 182385 244,139 (409,865) 407 (165,319) (165,319) 0
9/30/2023 182385 (165,319) (363,172) (276) (528,767) (528,767) 0
10/31/2023 182385 (528,767) (609,647) (881) (1,139,295) (528,767) 610,528
This account moves to the Pending tab
10/31/20231 182386 This account moves from the Pending tab 16,097,222
11/30/20231 1823861 1 0
12/31/20231 182386
Entry:
Debit Credit
182385 ED ID 0 V609,647 Regulatory Asset ID PCA Deferral
557390 ED ID 609,647)r 0 Idaho PCA Amt
431600 ED ID 881 V 0 Interest Expense Energy Deferrals
182385 ED ID 0 V 881 Regulatory Asset ID PCA Deferral
182385 ED ID 1,139,295V Transfer from 182385
182386 ED ID )f1,139,295 Transfer to 182386
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
OFfW df*WSecretary
Service Date
September 28,2023
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF AVISTA ) CASE NO. AVU-E-23-08
CORPORATION'S ANNUAL POWER COST )
ADJUSTMENT (PCA) APPLICATION ) ORDER NO. 35937
On July 31, 2023, Avista Corporation ("Company"), filed its annual Power Cost
Adjustment ("PCA") Application requesting to adjust the PCA surcharge rate for the period of
October 1, 2023, to September 30, 2024. The Company included a copy of the proposed tariff
Schedule 66, Temporary Power Cost Adjustment-Idaho ("Schedule 66"), with the proposed PCA
rate. The Company requested that this matter be processed by modified procedure, and that the
proposed rates take effect on October 1, 2023.
On August 18, 2023, the Commission issued a Notice of Application and Notice of
Modified Procedure. Order No. 35896. Commission Staff submitted comments. One public
comment opposing the proposed PCA surcharge rate increase was submitted. The Company did
not reply to either.
Having reviewed the record, the Commission now issues this Order approving the
Company's Application.
BACKGROUND
The Company's PCA is an annual adjustment mechanism that tracks changes in the
Company's "hydroelectric generation, secondary prices, thermal fuel costs, and other changes in
power contract revenues and expenses."Application at 2.
The present surcharge became effective October 1, 2022, and was primarily associated
with power supply costs that were higher than those included in retail rates,due to higher wholesale
electric and natural gas prices, lower hydro generation, and increased market purchases and off-
systems sales than assumed in base rates. Case No. AVU-E-22-11, Order No. 35543. The
surcharge rate ends on September 30, 2023.Id. at 3.
THE APPLICATION
The Company requested the Commission approve a PCA surcharge rate of 0.499¢ per
kilowatt-hour("kWh"). The Company's request is an increase from the 0.150¢per kWh surcharge
currently being collected as approved in Order No. 35543. If approved, the new PCA surcharge

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 8 of 56
would represent an overall increase of $10.9 million or 4.3% in Company revenues when
accounting for the expiration of the existing surcharge.
The Company submitted written testimony from witnesses who explained the factors
contributing to the power cost deferrals included in the proposed PCA adjustment. The Company
also represented that it has filed monthly reports with its actual PCA deferral entries to date, and
provided updated tariffs in Exhibit A.
STAFF COMMENTS
Staff reviewed the Company's Application,Exhibits,written testimony,audit findings,
and responses to production requests. Staff audited the Company's Net Power Costs("NPC")data
and analyzed the natural gas purchases,market purchases,transmission revenue,and expenses and
other deferral items. Staff concluded that the Company's various power cost transactions were
reasonable, prudently incurred, and complied with previous Commission orders and the
Company's risk management principles.
Staff recommended that the Commission: (1) approve the Company's request to revise
its tariff Schedule 66, as filed, effective as of October 1, 2023; (2) change the Company's PCA
reporting to quarterly; (3) require that PCA reporting include two additional quarterly reports, the
Power Transaction Register ("PTR") in .csv format and the Gas Accounting Data Download
("GADD") in Microsoft Excel format; and (4) accept late-filed comments from customers.
COMMISSION FINDINGS AND DECISION
The Company is an electrical corporation under Idaho Code § 61-119 and a public
utility under Idaho Code § 61-129. The Commission has jurisdiction over this matter under Idaho
Code §§ 61-502 and 61-503. The Commission is empowered to investigate rates, charges, rules,
regulations, practices, and contracts of public utilities and to determine whether they are just,
reasonable, preferential, discriminatory, or in violation of any provision of law, and may fix the
same by order.Idaho Code §§ 61-502 and 61-503.
Having reviewed the record, including the Application, Company testimony, Staffs
comments, and a public comment, the Commission finds the Company's various power cost
transactions were reasonable,prudently incurred, and complied with previous Commission orders
and the Company's risk management principles. The Commission approves the Company's
request to revise its tariff Schedule 66,as filed, increasing the Company's annual revenue by$10.9
million, effective as of October 1, 2023.

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 9 of 56
The Commission finds that the Company should continue to submit periodic PCA
reports.However,considering the brief review time frame,we find it just and reasonable to modify
the Company's PCA reporting period from monthly to quarterly. Additionally, to increase the
efficiency of the audit and discovery process for PCA cases, these quarterly reports must include
a copy of the PTR and GADD in Staff s recommended file formats.
ORDER
IT IS HEREBY ORDERED that the Company's Application to revise its tariff
Schedule 66, effective as of October 1, 2023, is approved. �r
IT IS FURTHER ORDERED that the Company's requested PCA surcharge rate of
0.499¢ per kWh, effective from October 1, 2023, to September 30, 2024, is approved.
IT IS FURTHER ORDERED that the Company shall submit PCA reports to the
Commission on a quarterly basis. The Company's quarterly PCA reports must include the PTR,
and the GADD in Staff s recommended file formats.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one (21) days of the service date of this Order regarding any matter
decided in this Order. Within seven (7) days after any person has petitioned for reconsideration,
any other person may cross-petition for reconsideration.Idaho Code § 61-626.

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 10 of 56
DONE by Order of the Public Utilities Commission at Boise, Idaho this 28th day of
September 2023.
-(J,
ERIC ANDERSON, PRESIDENT
HN R. HAMMOND JR., COMMISSIONER
EDWARD LOEW,E, COMMISSIONER
ATTEST:
an Nori
Commission Secretary
I:\Legal\ELECTRIC\AW-E-23-08_PCA\orders\AW E2308_final_at.docx

ID PICA
Quarterly Report(Oct-Dec 2023)
Page 11 of 56
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
1 555 Purchased Power $171,560,289 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $395,467 $0
2 447 Sale for Resale ($212,242,731) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($18,891,771) ($89,949) $0
3 501 Thermal Fuel $36,141,609 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $4,263,142 $3,028,895 $0 $0
4 547 CT Fuel $84,269,010 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $8,996,101 $12,524,452 $0 $0
5 456 Transmission Rev ($28,459,780) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) ($2,680,016) ($3,085,232) $0 $0
6 565 Transmission Exp $16,210,617 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $1,475,607 $1,482,065 $0 $0
7 537 MT Invasive Species Exp $647,220 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0
8 557 Expenses $1,360,967 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $196,190 $6,777 $0 $0
9 Adjusted Actual Net Expense $69,181,683 ($1,004,626) $19,875,447 $15,149,781 $12,440,063 ($11,679,474) $469,958 $4,916,447 $17,916,440 $437,362 $10,660,285 $305,518 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/23 Feb/23 Mar/23 Apr/23 May/23 Jun/23 Jul/23 Aug/23 Sep/23 Oct/23 Nov/23 Dec/23
10 555 Purchased Power $ 62,511,665 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 $ (45,497,855) (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 $ 26,100,238 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 $ 62,607,015 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 $ (19,386,852) (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 $ 14,398,970 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 $ 4,885,500 - - - - - - - - 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project $ (167,834) - - - - - - - - (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct456 Other Rev Sep-Dec $ (5,476,512) (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 $ 1,341,670 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 526,360 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 $101,842,365 16,571,444 14,508,136 11,713,388 7,123,503 4,746,791 3,161,259 4,787,496 11,369,230 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense ($32,660,682) ($17,576,070) $5,367,311 $3,436,393 $5,316,560 ($16,426,265) ($2,691,301) $128,951 $6,547,210 ($12,176,800) ($4,586,671)4($15,541,184)
23 Resource Optimization $40,249,504 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $797,058 $71,417 $0 $0
24 Adjusted Actual-Authorized Net Expense $7,588,822 $9,383,289 $10,879,926 $5,850,367 $7,206,419 ($14,958,395) ($2,398,154) $218,004 $7,302,362 ($11,379,742) ($4,515,254) ($15,541,184)
25 Idaho Allocation 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.47% 34.47% 34.47% 34.47
26 Idaho Share $2,590,035 $3,224,098 $3,738,343 $2,010,186 $2,476,126 ($5,139,705) ($824,006) $74,906 $2,509,092 ($3,922,597) ($1,556,408) ($5,357,046)
27 Idaho 100%Activity(Clearwater) ($131,580) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504) ($16,849) ($13,077) $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($3,839,796) ($1,070,374) $380,891 ($592,214) ($372,499) ($618,102) ($648,440) ($882,497) ($312,662) $85,215 $190,886'f $9,960,378
28 Rebate
29 Net Power Cost Increase(+)Surcharge;(-) ($1,381,341 $2,135,862 $4,100,083 $1,403,656 $2,095,449 ) ($819,753) $2,181,926 ($3,854,231) ($1,378,599)1� $4,603,332
Rebate ) ($5,769,909) ($1,475,825
30 90%of Net Power Cost Change ($1,243,208) $1,922,276 $3,690,075 $1,263,290 $1,885,904 ($5,192,918) ($1,328,243) ($737,778) $1,963,733 ($3,468,808) ($1,240,739))f $4,142,999
31 Acct557380 Entry;(+)Rebate,(-)Surcharge $1,243,208 ($1,922,276) ($3,690,075) ($1,263,290) ($1,885,904) $5,192,918 $1,328,243 $737,778 ($1,963,733) $3,468,808 1,240,739 ($4,142,999)
32 Energy Imbalance Market Incremental O&M Costs $552,644 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $23,511 $23,949 $0 $0
33 90%of Energy Imbalance Market $497,380 $39,924 $49,912 $108,066 $51,726 $52,678 $53,292 $47,237 $51,831 $21,160 $21,554 $0 $0
34 Acct407434 Entry;(+)Rebate,(-)Surcharge ($497,380) ($39,924) ($49,912) ($108,066) ($51,726) ($52,678) ($53,292) ($47,237) ($51,831) ($21,160) ($21,554) $0 $0
35 Total Deferral Balance Sheet Entry $745,828 $1,962,200 $3,739,987 $1,371,356 $1,937,630 ($5,140,240) ($1,274,951) ($690,541) $2,015,564 ($3,447,648) ($1,219,185) $4,142,999 #VALUE!
Page 1 of 4
2023 WA ID Actual Deferrals-11/6/2023

ID PICA
Quarterly Report(Oct-Dec 2023)
Page 12 of 56
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
555 PURCHASED POWER
1 Other Short-Term Purchases $67,466,032 $11,933,843 $2,481,828 $2,277,338 $7,980,524 $4,042,737 $3,474,854 $7,032,061 $17,903,349 $3,966,106 $5,977,925 $395,467 $0
2 Chelan County PUD(Rocky Reach Slice) $12,889,063 $1,288,900 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $0 $0
3 Douglas County PUD(Wells Settlement) $1,053,054 $133,661 $123,867 $72,300 $45,586 $102,464 $73,008 $189,712 $206,049 $50,130 $56,277 $0 $0
4 Douglas County PUD(Wells) $1,971,080 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $0 $0
5 Grant County PUD(Priest RapidslWanapum) $28,411,027 $2,811,500 $2,827,408 $2,827,408 $2,980,263 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power 6 Light-Deer Lake $8,932 $1,348 $1,091 $1,188 $984 $833 $535 $652 $854 $732 $715 $0 $0
8 Small Power $859,355 $95,242 $84,706 $71,075 $136,922 $136,094 $127,995 $88,065 $38,299 $39,439 $41,518 $0 $0
9 Stimson Lumber $313,246 $0 $59,430 $78,717 $24,663 $15,448 $75,530 $8,770 $0 $51,000 ($312) $0 $0
10 City of Spokane-Upriver $1,464,854 $296,367 $176,406 $180,226 $350,571 $286,502 $144,950 $6,150 $0 $1,552 $22,130 $0 $0
11 City of Spokane-Waste-to-Energy $4,831,635 $482,203 $502,631 $461,189 $455,747 $373,289 $395,651 $596,651 $551,965 $504,316 $507,993 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $975,039 $0 $0 $8,030 $61,604 $179,846 $210,885 $165,773 $151,527 $127,395 $69,979 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $25,324,438 $2,531,637 $2,621,354 $2,624,851 $2,417,339 $2,365,539 $2,524,682 $2,525,505 $2,580,443 $2,574,960 $2,558,128 $0 $0
14 Palouse Wind $15,935,118 $2,022,134 $2,729,811 $2,104,976 $1,832,022 $1,333,641 $1,038,449 $1,127,597 $1,165,832 $1,436,729 $1,143,927 $0 $0
15 Rattlesnake Flat,LLC $8,907,474 $790,567 $1,209,483 $1,121,760 $1,023,866 $861,920 $760,313 $755,739 $841,799 $864,342 $677,685 $0 $0
16 WPM Ancillary Services $978,326 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $75,428 $89,666 $0 $0
17 Non-Mon.Accruals $171,616 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $19,653 $71,323 $0 $0
18 Total 555 Purchased Power $171,560,289 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $395,467 $0
555 PURCHASED POWER
555000 $140,228,750 $15,320,265 $14,235,417 $11,857,869 $16,900,794 $11,887,897 $12,223,867 $13,140,732 $18,948,377 $11,775,424 $13,938,108 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $7,132,144 $0 $0 $8 ($353,116) $436,868 $76 $693,500 $5,313,708 $1,041,100 $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 $171,616 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $19,653 $71,323 $0 $0
555700 $2,594,464 $279,955 $188,000 $0 $431,404 $617,638 $169,700 $43,552 $862,198 $1,137 $880 $0 $0
Solar Select Adjustment ($72,973) ($4,422) ($5,532) ($6,530) ($7,362) ($10,378) ($9,689) ($9,225) ($7,099) ($6,849) ($5,887) $0 $0
555380 $8,477,248 $973,704 $889,473 $938,816 $802,743 $536,036 $799,582 $863,037 $910,469 $832,559 $930,829 $0 $0
Clearwater Adjustment ($8,477,248) ($973,704) ($889,473) ($938,816) ($802,743) ($536,036) ($799,582) ($863,037) ($910,469) ($832,559) ($930,829)"� $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0y $0 $0
Company Absorbed Wind ($412,268) $0 $0 $0 $0 $0 $0 $0 $0 ($230,107) ($182,161)v $0 $0
555710 $978,326 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $75,428 $89,666 $0 $0
555740 $20,940,230 $6,988,712 ($113,855) $1,463,726 $1,824,386 $1,079,711 $756,321 $2,941,539 $2,636,356 $1,349,419 $1,618,448 $395,467 $0
$171,560,289 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $395,467 $0
447 SALES FOR RESALE
19 Short-Term Sales ($182,607,883) ($20,659,644) ($5,394,732) ($15,482,653) ($10,964,236) ($26,312,222) ($18,447,539) ($24,411,991) ($22,594,210) ($22,678,602) ($15,572,105) ($89,949) $0
20 Nichols Pumping Index Sale ($2,583,806) ($491,201) ($253,688) ($288,365) ($309,153) ($41,847) ($121,685) ($275,996) ($328,888) ($171,837) ($301,146) $0 $0
21 Soverign/Kaiser Load Following ($122,301) ($12,334) ($10,630) ($12,721) ($12,337) ($12,730) ($12,458) ($12,222) ($12,454) ($12,071) ($12,344) $0 $0
22 Pend Oreille DES ($424,651) ($50,587) ($46,841) ($54,553) ($50,358) ($52,774) ($49,559) ($29,294) ($20,639) ($23,047) ($46,999) $0 $0
23 Merchant Ancillary Services ($26,504,090) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) $0 ($3,018,032) ($2,959,177) $0 $0
24 Total 447 Sales for Resale ($212,242,731) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($18,891,771) ($89,949) $0
447 SALES FOR RESALE
447000 ($114,064,176) ($6,870,502) ($266,389) ($11,963,968) ($22,918,256) ($7,105,563) ($15,622,329) ($14,106,984) ($10,755,134) ($11,696,220) ($12,758,831) $0 $0
Deduct Revenue From Solar Select $2,031,673 $147,409 $144,346 $192,774 $230,053 $73,063 $185,046 $437,112 $292,030 $137,041 $192,799)r $0 $0
447100 ($22,158,411) ($4,723,898) $0 $1,652,531 $17,345,460 ($16,737,416) ($1,022,720) ($5,556,772) ($4,644,840) ($8,925,700) $454.944 $0 $0
447150 ($33,771,840) ($7,936,959) ($3,752,502) ($4,089,628) ($3,379,693) ($776,704) ($1,569,010) ($3,169,666) ($3,396,463) ($2,147,866) ($3,553,349) $0 $0
447700 ($3,146,085) ($260,139) ($184,000) $0 ($466,059) ($917,675) ($181,412) ($50,500) ($1,084,199) ($1,221) ($880) $0 $0
447710 ($978,326) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) ($75,428) ($89,666) $0 $0
447720 ($27,988,942) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,484,852) ($3,018,032) ($2,959,177) $0 $0
447740 ($12,166,624) ($1,449,798) ($1,525,010) ($1,531,088) ($2,057,570) ($872,189) ($329,278) ($2,182,265) ($1,775,703) ($176,163) ($177,611) ($89,949) $0
($212,242,731) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($18,891,771) ($89,949) $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $7,948,656 $1,014,168 $855,039 $925,462 $294,192 ($2,373) $693,616 $1,034,870 $995,849 $1,208,465 $929,368 $0 $0
26 Kettle Falls Gas-501120 $2,634 ($90,661) $83,285 $820 $2,674 $1,708 $24 $74 $1,269 $601 $2,840 $0 $0
27 Colstrip Coal-501140 $27,879,102 $2,745,132 $3,112,349 $3,370,011 $2,815,602 $1,771,591 $2,251,615 $3,526,091 $3,190,640 $3,052,186 $2,043,885 $0 $0
28 Colstrip 011-501160 $311,217 $44,661 $33,217 $0 $2,657 $69,000 $22,384 $76,496 $8,110 $1,890 $52,802 $0 $0
29 Total 501 Fuel Expense $36,141,609 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $4,263,142 $3,028,895 $0 $0
501 FUEL-TONS
30 Kettle Falls 415,661 53,868 47,172 52.066 19,518 - 39,099 56,556 51,523 53,226 42,633 - -
31 Colstrip 828,073 81,076 91,567 100,297 81,559 49,364 65,403 102,294 91,175 87,703 77,635 - -
501 FUEL-COST PER TON
32 Kettle Falls $18.83 $18.13 $17.77 $15.07 $17.74 $18.30 $19.33 $22.70 $21.80
33 Colstrip $33.86 $33.99 $33.60 $34.52 $35.89 $34.43 $34.47 $34.99 $34.80 $26.33
2023 WA ID Actual Deferrals ID Monthly 2

ID PICA
Quarterly Report(Oct-Dec 2023)
Page 13 of 56
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
547 FUEL
34 NE CT Gas-547213 ($7,466) ($11,718) $3,889 ($275) ($909) $536 ($10) ($38) ($13) $51 $1,021 $0 $0
35 Boulder Park-547216 $1,634,825 $92,744 $111,543 $321,367 $289,384 $40,707 $49,674 $183,190 $91,203 $100,364 $354,649 $0 $0
36 Kettle Falls CT-547211 $703,617 $58,230 ($10,376) $60,104 $106,073 $14,101 $13,317 $124,988 $69,703 $88,757 $178,720 $0 $0
37 Coyote Springs2-547610 $34,030,131 ($2,611,318) $5,659,711 $6,482,080 $3,764,418 $861,651 $3,432,247 $4,080,780 $4,169,615 $3,632,071 $4,558,876 $0 $0
38 Lancaster-547312 $28,121,139 ($2,586,075) $5,647,031 $5,433,258 $2,079,130 $1,839,575 $2,664,453 $3,006,475 $3,425,135 $2,908,152 $3,704,005 $0 $0
39 Rathdrum CT-547310 $19,786,764 ($406,032) $974,358 $4,341,767 $2,248,855 $63,052 $1,471,160 $3,002,865 $2,096,852 $2,266,706 $3,727,181 $0 $0
40 Total 547 Fuel Expense $84,269,010 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $8,996,101 $12,524,452 $0 $0
41 TOTAL NET EXPENSE $79,728,177 ($197,355) $20,758,834 $16,069,425 $13,696,809 ($10,594,244) $1,191,343 $5,994,504 $18,930,531 $1,380,859 $12,191,953 $305,518 $0
202301 202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312
456 TRANSMISSION REVENUE
42 456100 ED AN ($23,700,554) ($2,387,376) ($2,271,058) ($2,223,856) ($3,083,286) ($2,335,075) ($2,068,609) ($2,241,726) ($2,245,594) ($2,226,498) ($2,617,476) $0 $0
43 456120 ED AN-BPA Trans. ($770,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $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 ($1,375,000) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) $0 $0
46 456130 ED AN-Ancillary Services Revenue ($978,326) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) ($75,428) ($89,666) $0 $0
47 456017 ED AN-Low Voltage ($100,630) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0
48 456700 ED ID-Low Voltage ($52,330) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0
49 456705 ED AN-Low Voltage ($1,482,940) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0
50 Total 456 Transmission Revenue ($28,459,780) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) ($2,680,016) ($3,085,232) $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $16,165,257 $1,747,250 $1,715,365 $1,633,370 $1,778,886 $1,531,891 $1,735,667 $1,580,495 $1,493,733 $1,471,071 $1,477,529 $0 $0
52 565710 ED AN $45,360 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0
53 Total 565 Transmission Expense $16,210,617 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $1,475,607 $1,482,065 $0 $0
557 Expense
54 557165 ED AN $999,778 $257,894 $100,153 $74,859 $123,239 $105,123 $7,750 ($12,402) $148,884 $191,878 $2,400 $0 $0
55 557167 ED AN $319,000 $0 $0 $0 $319,000 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $42,189 $3,672 $3,321 $3,728 $4,266 $4,752 $4,177 $4,836 $4,748 $4,312 $4,377 $0 $0
97 Total 557 ED AN Broker&Related Fees $1,360,967 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $196,190 $6,777 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $647,220 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $647,220 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 ($26,852,225) ($28,584,434) ($37,226) $1,063,202 ($2,629,910) $494,694 $936,830 $861,730 ($811,929) ($6,600) $1,861,418 $0 $0
61 Econ Dispatch-557150 $19,342,017 $24,469,018 $1,400,792 ($3,101,398) $2,091,955 $3,251,055 ($1,354,306) ($2,379,491) $869,266 ($2,184,370) ($3,720,504) $0 $0
62 Gas Bookouts-557700 $3,981,884 $71,250 $789,550 $102,650 $76,074 $281,009 $84,374 $731,428 $1,717,393 $0 $128,156 $0 $0
63 Gas Bookouts-557711 ($3,981,884) ($71,250) ($789,550) ($102,650) ($76,074) ($281,009) ($84,374) ($731,428) ($1,717,393) $0 ($128,156) $0 $0
64 Intraco Thermal Gas-557730 $28,226,154 $3,486,891 $440,772 $2,439,435 $1,501,289 $2,157,756 $2,316,818 $4,322,939 $4,084,383 $4,098,507 $3,377,394 $0 $0
65 Fuel Dispatch-456010 $53,686,318 $34,644,709 $8,018,745 $2,851,031 $2,611,275 $813,905 $383,775 $899,930 $2,197,280 $1,064,400 $201,268 $0 $0
66 Fuel Dispatch-456015 ($26,357,326) ($6,965,680) ($2,359,199) ($478,369) ($773,270) ($3,928,252) ($1,239,417) ($2,935,457) ($5,254,353) ($1,920,742 (502,587) 0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($254,113) ($12,464) ($34,302) ($35,362) ($39,816) ($23,087) ($5,171) ($18,717) ($25,067) ($28,607 (31,520) 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 ($5,295,324) ($78,775) ($1,019,550) ($79,712) ($555,510) ($1,003,031) ($520,043) ($540,895) ($498,857) ($131,898 ($867,053) 0 $0
70 Fuel Bookouts-456711 $2,425,674 $394,900 $44,600 $23,400 $39,091 $149,750 $37,663 $716,380 $1,005,515 $0 $14,375 $0 $0
71 Fuel Bookouts-456720 ($2,425,674) ($394,900) ($44,600) ($23,400) ($39,091) ($149,750) ($37,663) ($716,380) ($1,005,515) $0 ($14,375) $0 $0
72 Other Purchases and Sales Subtotal $42,495,531 $26,959,265 $6,410,032 $2,658,827 $2,206,013 $1,763,040 $518,486 $210,039 $560,723 $890,690 $318,416 $0 $0
73 Misc Revs 456016 ED AN ($2,576,425) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) ($93,740) ($327,820) $0 $0
74 REC Revenue Subtotal ($2,576,425) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) ($93,740) ($327,820) $0 $0
75 Misc.Power Exp.Actual-557160 $328,862 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $80,650 $0 $0
76 Misc.Power Exp.Subtotal $328,862 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $80,650 $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 $1,536 $94 $83 $152 $206 $50 $121 $274 $277 $108 $171 $0 $0
79 Wind REC Subtotal $1,536 $94 $83 $152 $206 $50 $121 $274 $277 $108 $171 $0
80 456030 ED ID-Clearwater Trans $137,500 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $0 $0
2023 WA ID Actual Deferrals ID Monthly 3

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 14 of 56
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
81 456380-ED-ID-Clearwater REC Revenue ($269,080) ($31,612) ($32,901) ($28,066) ($21,928) ($25,852) ($17,129) ($25,912) ($28,254) ($30,599) ($26,827) $0 $0
82 Clearwater ($131,580) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504) ($16,849) ($13,077) $0 $0
83 Net Resource Optimization $40,249,504 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $797,058 $71,417 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $552,644 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $23,511 $23,949 $0 $0
85 Adjusted Actual Net Expense $110,157,769 $25,981,231 $25,424,369 $17,669,512 $14,379,217 ($10,165,175) $818,939 $5,045,824 $18,714,678 $1,241,082 $10,742,574 $305,518
2023 WA ID Actual Deferrals ID Monthly 4

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 15 of 56
Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2023
Retail Revenue Credit excluding
Clearwater-MWh Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 YTD
Total Billed Sales 352,262 259,036 307,297 250,090 242,173 252,037 263,448 274,447 243,169 214,319V (37,993) 2,620,285
Deduct Prior Month Unbilled (188,601) (168,669) (153,995) (121,924) (119,855) (126,644) (119,416) (135,688) (124,469) (96,306)V (109,588) (1,465,155)
Add Current Month Unbilled 168,669 153,995 121,924 119,855 126,644 119,416 135,688 124,469 96,306 109,588, - 1,276,554
Total Retail Sales 332,330 244,362 275,226 248,021 248,962 244,809 279,720 263,228 215,006 227,601V (147,581) 2,431,684
Test Year Consumption 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 218,497 235,421 260,464 297,899 2,428,724
Difference from Test Year 42,091 (14,978) 23,288 14,648 24,306 25,499 34,703 12,295 (3,491) (7,820)V (408,045) (257,504)
Load Change Adjustment Rate- $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $24.41 $24.41 $24.41 $24.41
$/M W h
Total Load Change Adjustment-$ $1,070,374 ($380,891) $592,214 $372,499 $618,102 $648,440 $882,497 $312,662 ($85,215) ($190,886)V($9,960,378) ($6,120,582)
Page 4 of 4

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 16 of 56
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
r Data Updated Daily
-V
Accounting Period:202310 State Code:
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 260,660.21 0 0 1,779,835.24
0011-GENERAL SERVICE 0 0 115,309.62 0 0 648,429.13
0012-RESID&FARM-GEN SERV 0 0 7,681.67 0 0 48,763.68
0021-LARGE GENERAL SERV 0 0 127,611.25 0 0 753,675.5
0022-RESID&FRM-LGE GEN SE 0 0 1,479.1 0 0 10,390.24
0025-EXTRA LGE GEN SERV 0 0 37,302.83 0 0 422,280.68
0031-PUMPING SERVICE 0 0 13,247.72 0 0 84,164.81
0032-PUMPING SVC RES&FRM 0 0 845.81 0 0 7,480.74
0041-CO OWNED ST LIGHTS 0 0 0 0 0 2.24
0042-CO OWND ST LTS SO VA 0 0 1,504.35 0 0 7,616.24
0044-CST OWND ST LT SO VA 0 0 55.59 0 0 340.17
0045-CUST OWND ST LT ENGY 0 0 107.82 0 0 431.01
0046-CUST OWND ST LT S V 0 0 222.52 0 0 1,270.31
0047-AREA LIGHT-COM&INDUS 0 0 93.01 0 0 451.83
0048-AREA LGHT-FARM&RESID 0 0 233.03 0 0 1,183.07
0049-AREA LGHT-HI PRIES SO 0 0 597.76 0 0 2,966.2
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 45,005.68 0 0 508,714.38
Overall-Summary 0 0 611,957.97 0 0 4,277,995.47
Page 1 of 3 Run Date: Nov 6,2023
IFor Internal Use Only
Conversion Factor 0.996223)Settlement Revenue Conversion Factor Changes October 1st of Every Year
609,646.60
PCA Journal - Amort
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\10_Oct 2023 Revenue_RateSch_CM_YTD for ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 17 of 56
AVISTA UTILITIES
Settlement Revenue Conversion Factor
Idaho- Electric System
TWELVE MONTHS ENDED JUNE 30, 2022
Line
No. Description Factor
1 Revenues 1.000000
Expenses:
2 Uncollectibles 0.001795
3 Commission Fees 0.001982
4 Idaho Income Tax
5 Total Expenses 0.003777
6 Net Operating Income Before FIT 0.996223
Case No.AVU-E-23-01: Per Final Stipulation &Settlement
Updates Oct 1 every year
2023 Idaho PCA- Schultz Workpapers
Conversion Factor Page 1 of 1

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 18 of 56
Revenue By Revenue Class Data Source: Financial Reporting
Electric v Data Updated Daily
State Code:ID V
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage YTD Revenue Amt
202310 -r ED 01 01 RESIDENTIAL 125,638 79,935,735 9,665,828 124,730 1,129,169,429 110,676,163
V 21 21 FIRM COMMERCIAL 19,011 77,357,627 7,784,341 18,840 878,383,964 76,976,710
31 31 FIRM-INDUSTRIAL 328 90,209,825 4,520,026 321 987,893,670 45,119,144
39 39 FIRM-PUMPING-IRRIGATION ONLY 40 114,050 �12,669 40 2,678,898 245,960
51 51 LIGHTING-PUBLIC STREET AND HIWAY 190 567,169 260,780 189 5,729,797 2,363,801
80 80INTERDEPARTMENT REVENUE 52 116,140 12,551 50 1,967,584 175,407
83 83 MISC-SERVICE REVENUE SNP 0 0 6,376 0 0 75,856
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 95,447
OD OD Other Electric Direct 0 0 2,200 0 0 16,200
ED-Summary 145,259 248,300,545 22,274,315 144,171 3,005,823,341 235,744,689
202310-Summary 145,259 248,300,545 22,274,315 144,171 3,005,823,341 235,744,689
Overall-Summary 145,259 248,300,545 22,274,315 144,171 3,005,823,341 235,744,689
Page 2 of 4 Run Date: Nov 6,2023
IFor Internal Use Only
Billed Sales - Calc Workbook
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\10_Oct Revenue By Revenue Class ID

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 19 of 56
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 27,126,693 $2,822,776
01 RESIDENTIAL 3800 01 012 774,698 $96,691
01 01 RESIDENTIAL 3800 01 022 180,841 $14,052
01 RESIDENTIAL 3800 01 032 66,114 $9,139
21 FIRM COMMERCIAL 3800 21 011 12,287,740 $1,223,912
21 FIRM COMMERCIAL 3800 21 021 11,932,036 $926,166
21 FIRM COMMERCIAL 3800 21 025 4,748,856 $316,969
21 21 FIRM COMMERCIAL 3800 21 031 1,198,501 $126,540
31 FIRM-INDUSTRIAL 3800 31 011 198,643 $19,010
31 FIRM-INDUSTRIAL 3800 31 021 1,658,575 $125,065
31 FIRM-INDUSTRIAL 3800 31 025 22,469,118 $1,475,076
31 31 FIRM INDUSTRIAL 3800 31 025P 26,551,321 $1,649,614
31 FIRM-INDUSTRIAL 3800 31 025PG 37,993,000 $930,829
31 FIRM-INDUSTRIAL 3800 31 031 394,857 $41,491
01 -Summary
21 -Summary
31 -Summary 89,265,5141 0:
ID-Summary 147,580,9921 $9,777,330
Oct Unbillled - calc workbook
G:\CLOSE\202310\Revenue\REVUNBL\REVUNBLD - E\202310 Electric Unbilled

ID PCA
Avista Hourly Data 11/03/%LeStffNFlgplort(Oct-Dec 2023)
DAY HOUR Page 20 of 56
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MiclC-Hourly Solar Sel Power Cost
10/30/2023 H09 6 255.33 1,531.98
10/30/2023 H10 14 248.39 3,477.46
10/30/2023 H11 14 234.19 3,278.66
10/30/2023 H12 11 258.96 2,848.56
10/30/2023 H13 11 257.93 2,837.23
10/30/2023 H14 12 243.91 2,926.92
10/30/2023 H15 13 211.01 2,743.13
10/30/2023 H16 13 202.81 2,636.53
10/30/2023 H17 7 216.62 1,516.34
10/30/2023 H 18 1 286.29 286.29
10/30/2023 H19 0 277.38 -
10/30/2023 H2O 0 250.9
10/30/2023 H21 0 251.55
10/30/2023 H22 0 166.33
10/30/2023 H23 0 146.94
10/30/2023 H24 0 147.08
10/31/2023 H01 0 100.16
10/31/2023 H02 0 102.92
10/31/2023 H03 0 104.2
10/31/2023 H04 0 104.97
10/31/2023 H05 0 104.67
10/31/2023 H06 0 115.25
10/31/2023 H07 0 136.28
10/31/2023 H08 0 145.62 -
10/31/2023 H09 5 141.39 706.95
10/31/2023 H10 12 128.18 1,538.16
10/31/2023 H11 12 125.58 1,506.96
10/31/2023 H12 12 100.04 1,200.48
10/31/2023 H 13 10 94.46 944.60
10/31/2023 H14 10 96.79 967.90
10/31/2023 H15 8 85.24 681.92
10/31/2023 H16 5 79.47 397.35
10/31/2023 H17 1 80.56 80.56
10/31/2023 H18 0 100 -
10/31/2023 H19 0 110
10/31/2023 H2O 0 100
10/31/2023 H21 0 90
10/31/2023 H22 0 79.21
10/31/2023 H23 0 76.02
10/31/2023 H24 0 69.9
2458 is 192,798.78 Y Solar Select Generation Priced at Powerdex-Monthly tabs of
NI Deferral Calc
H:\Reports\Nucleus Reports\Power 2023\10)Oct 2023\Oct 2023 Solar Select 12

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 21 of 56
Page: 1
Pow a" Transaction Register Date: 11/01/2023 12:55:48 PM
Database: NUCUT
Profit Center: PO W IR,[ arpptr
Contract Month: 202310-\r
Direction: ALL
Counterparty: Adams Nielson Solar, LLC-\r
Term Type: ALL
Deal Type: ALL
Com pany Deal Type Exclusions M antenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal # P oint Code F ERC Product Strategy Volume Volume Price Total $'s
NO N-INTERCO NPANY
Adams Nielson Solar, LLC
POWER
01 3 1 Silkwor& LT 262025 A VST CO Fp Energy Sys O p 3,348.000 2,458.000 $42.110 103,506.38
POW OR Total: 3,348.000 2,458.000 103,506.38
STRA Total: 3,348.000 1 2,458.000,E 103,506.38fi
NO N•INTERCO M 64NY TO IAL: 3,348.000 2,458.000 103,506.38
TO TAL PURCHASES: 3,348.000 2,458.000 103,506.38

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 22 of 56
/lid _ Pow (r Transaction Register Page:2
Date: 11/01/2023 12:24:47 PM
Database: NUCUT
Profit Center: POW Rtf arpptr
Contract Month: 202310f
Direction: ALL
Counterparty: Clearwater Paper Corporation,
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
SALES
Beg End Term Contracted Actual
Day Day Trader Type Deal # P oint Code F ERC Product Strategy Volume Volume Price Total $'s
NO N-INTERCO NPANY
Clearwater Paper Corporation
TRANS
01 3 1 Frank ST 119450 A VST CO F;P Sys o 0 137,500.00,f
TRANS Total: 137,500.00
PFI Total: 137,500.00
NO N•INTERCO M RNY TO TAL: 137,500.00
TO TAL SALES: 137,500.00

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 23 of 56
/lid _ Pow (r Transaction Register Page: 1
Date: 11/01/2023 12:24:47 PM
Database: NUCUT
Profit Center: PO W ER V arpptr
Contract Month: 202310 V
Direction: ALL
Counterparty: Clearwater Paper Corporation!
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal # P oint Code F ERC Product Strategy Volume Volume Price Total $'s
NO N-INTERCO NPANY
Clearwater Paper Corporation
POWIR
01 3 1 Drake IT 278613 A VST CO F;P Energy Sys o a 35,712.000 37,993.000 $24.500 930,828.50
PO W R Total: 35,712.000 37,993.000 930,828.50
PFI Total: 35,712.000 37,993.000,1 Input Tab 930,828.50
NO N•INTERCO M 64NY TO TAL: 35,712.000 37,993.000 930,828.50
TOTAL PURCHASES: 35,712.000 37,993.000 930,828.50

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 24 of 56
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2023
MONTH OF NOVEMBER 2023

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 25 of 56
Avista Corporation Journal Entry Printed 11/02/2023 at 7:54 AM
Journal: 240-EIM DEFERRAL Effective Date: 202310
Team: Energy Delivery Accounting Last Saved by: Blake Parker Last Update: 11/02/2023 7:54 AM
Type: C Submitted by: Blake Parker Approval Requested: 11/02/2023 7:54 AM
Category: DJ Approved by:
Currency: USD
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 DLNERY ACCT
Comment:EIM Deferral ID-October 2023 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 DLNERY ACCT
Comment:EIM Deferral ID-October 2023 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (21,554.10V001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-October 2023
Total: (21,554.10)
Explanation:
�Oa ,4e z , 11/2/2023
$
To record EIM Prepare,
repar ylake arker Date
Deferred costs in accordance with IPUC Order No.34606- ( 11/02/2023
Date
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

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 26 of 56
Avista Corporation Journal Entry Printed 12/07/2023 at 9:51 AM
Journal: 480-ID PCA Effective Date: 202311 V
Team: Resource Accounting Last Saved by: Cheryl Kettner Last Update: 12/07/2023 9:50 AM
Type: C Submitted by: Cheryl Kettner Approval Requested: 12/07/2023 9:51 AM
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 283,713.00 V 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 V283,713.00 Current Deferral Reg Asset-PCA
DEFERRAL
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 7,346.00 V 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 V7,346.00 Reg Asset ID PCA Deferral
DEFERRAL
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,227,077.00 Amortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 1,227,077.00 V 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 'f 24,975.00 Interest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 24,975.00 V 0.00 Interest on Deferral
DEFERRAL
Totals: 1,543,111.00 1,543,111.00
Dec 07, 2023
Explanation:
epared by Cheryl Kettner Date
Record deferral of power costs in Idaho,amortization of existing balance,and � (' �iJoN 12/ ate
interest&DFTT entries.
eviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 27 of 56
Idaho Power Cost Adjustment(PCA) Deferral Balance -Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
20221 0.08333%
20231 0.16667%
Balance Deferral - Interest
Month Ending Account Beg. Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2022 182386 13,241,877
1/31/2023 182386 13,241,877 1,922,276 39,924 22,070 15,226,147 15,226,147 0 DJ24O EIM Deferral
2/28/2023 182386 15,226,147 3,690,075 49,912 25,377 18,991,511 18,991,511 0 DJ240 EIM Deferral
3/31/2023 182386 18,991,511 1,263,290 108,066 31,653 20,394,520 20,394,520 0 DJ240 EIM Deferral
4/30/2023 182386 20,394,520 11885,904 51,725 33,992 22,366,141 22,366,141 0 DJ240 EIM Deferral
5/31/2023 182386 22,366,141 (5,192,918) 52,678 37,278 17,263,179 17,263,179 0 DJ240 EIM Deferral
6/30/2023 182386 17,263,179 (1,328,243) 53,292 28,773 16,017,001 16,017,001 0 DJ24O EIM Deferral
This account moves to the Pending tab01
6/30/2023 182387 This account moves from the Pending tab 0
7/31/2023 182387 0 (737,778) (1,010,926) 0 (1,748,704) (1,748,704) 0 WA 1-937 Compliance & EIM Deferral
8/31/2023 182387 (1,748,704) 1,963,733 51,831 (2,915) 263,945 263,945 0 DJ240 EIM Deferral
9/30/2023 182387 263,945 (3,468,808) 21,160 440 (3,183,263) (3,183,263) 0 DJ240 EIM Deferral
10/31/2023 182387 (3,183,263) (1,240,739) 21,554 (5,306) (4,407,754) (4,407,754) 0 DJ240 EIM Deferral
11/30/2023 182387 (4,407,754) (283,713) 8,117 1 (7,346) (4,690,696) (4,399,637) 291,059 DJ240 EIM Deferral
12/31/20231 182387
11/30/2023 (283,713) (7,346)
Monthly Entry:
Debit Credit
557380 ED ID 283,713 Idaho PCA-Def
182387 ED ID 283,713VRegulatory Asset ID PCA Deferral
431600 ED ID 7,346 V Interest Expense Energy Deferrals
182387 ED ID 7,346 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 28 of 56
Idaho Power Cost Adjustment (PCA) Deferral Balance -Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
20221 0.083330/1
20231 0.16667%
Balance Interest Balance with
Month Ending Account Beg. Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182385 3,100,119
1/31/2023 182385 3,100,119 (525,998) 5,167 2,579,288 2,579,288 0
2/28/2023 182385 2,579,288 (386,879) 4,299 2,196,708 2,196,708 0
3/31/2023 182385 2,196,708 (459,022) 3,661 1,741,347 1,741,347 0
4/30/2023 182385 1,741,347 (373,555) 2,902 1,370,694 1,370,694 0
5/31/2023 182385 1,370,694 (361,712) 2,285 1,011,267 1,011,267 0
6/30/2023 182385 1,011,267 (376,416) 1,685 636,536 636,536 0
7/31/2023 182385 636,536 (393,458) 1,061 244,139 244,139 0
8/31/2023 182385 244,139 (409,865) 407 (165,319) (165,319) 0
9/30/2023 182385 (165,319) (363,172) (276) (528,767) (528,767) 0
10/31/2023 182385 (528,767) (609,647) (881) (1,139,295) 0 1,139,295
This account moves to the Pending tab
10/31/2023 182386 This account moves from the Pending tab 14,984,756
11/30/2023 182386 14,984,756 0 1 (1,227,077) 24,975 13,782,654 14,984,756 1,202,102
12/31/2023 182386
Entry:
Debit Credit
182386 ED ID 0 1,227,077VRegulatory Asset ID PCA Deferral
557390 ED ID 1,227,077 V 0 Idaho PCA Amt
419600 ED ID 0 24,975VInterest Income Energy Deferrals
182386 ED ID 24,975.f 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 29 of 56
Avista Corp. - Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
1 555 Purchased Power $190,060,278 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $18,598,072 $297,384
2 447 Sale for Resale ($233,528,349) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191 ( 25,903,589) ( 18,891,771) ( 21,245,654) ( 129,913)
3 501 Thermal Fuel $39,904,765 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $4,263,142 $3,028,895 $3,763,156 $0
4 547 CT Fuel $99,107,495 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $8,996,101 $12,524,452 $14,838,485 $0
5 456 Transmission Rev ($31,393,241) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) ($2,680,016) ($3,085,232) ($2,933,461) $0
6 565 Transmission Exp $17,612,758 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $1,475,607 $1,482,065 $1,402,141 $0
7 537 MT Invasive Species Exp $711,942 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0
8 557 Expenses $1,369,968 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $196,190 $6,777 $9,001 $0
9 Adjusted Actual Net Expense $83,678,145 ($1,004,626) $19,875,447 $15,149,781 $12,440,063 ($11,679,474) $469,958 $4,916,447 $17,916,440 $437,362 $10,660,285 $14,496,462 $167,471
AUTHORIZED NET EXPENSE -SYSTEM YTD Jan/23 Feb/23 Mar/23 Apr/23 May/23 Jun/23 Jul/23 Aug/23 Sep/23 Oct/23 Nov/23 Dec/23
10 555 Purchased Power $ 69,001,475 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 $ (48,169,869) (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 $ 28,496,069 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 $ 70,740,508 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 $ (21,324,382) (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 $ 15,838,867 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 $ 7,328,250 - - - - - - - - 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project $ (251,751) - - - - - - - - (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec $ (6,024,933) (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 $ 1,475,837 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep- Dec $ 578,996 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 $117,689,067 16,571,444 14,508,136 11,713,388 7,123,503 4,746,791 3,161,259 4,787,496 11,369,230 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual -Authorized Net Expense ($34,010,922) ($17,576,070) $5,367,311 $3,436,393 $5,316,560 ($16,426,265) ($2,691,301) $128,951 $6,547,210 ($12,176,800) ($4,586,671) ($1,350,240) ($17,387,141)
23 Resource Optimization $41,357,113 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $797,058 $71,417 $1,107,609 $0
24 Adjusted Actual -Authorized Net Expense $7,346,191 $9,383,289 $10,879,926 $5,850,367 $7,206,419 ($14,958,395) ($2,398,154) $218,004 $7,302,362 ($11,379,742) ($4,515,254) ($242,631)V ($17,387,141)
25 Idaho Allocation 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.47% 34.47% 34.47% V 34.47%
26 Idaho Share $2,506,400 $3,224,098 $3,738,343 $2,010,186 $2,476,126 ($5,139,705) ($824,006) $74,906 $2,509,092 ($3,922,597) ($1,556,408) ($83,635),[ ($5,993,348)
27 Idaho 100%Activity(Clearwater) ($148,179) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102 ($3,379) ($12,162) ($14,504) ($16,849) ($13,077) ($16,599) V $0
ID Load Change Adjustment(+) Surcharge; (-)
28 Rebate ($4,054,799) ($1,070,374) $380,891 ($592,214) ($372,499) ($618,102) ($648,440) ($882,497) ($312,662) $85,215 $190,886 ($215,003) ,r $11,425,662
29 Net Power Cost Increase (+) Surcharge; (-)
Rebate ($1,696,578) $2,135,862 $4,100,083 $1,403,656 $2,095,449 ($5,769,909) ($1,475,825) ($819,753) $2,181,926 ($3,854,231) ($1,378,599) ($315,237) V $5,432,314
30 90% of Net Power Cost Change ($1,526,921) $1,922,276 $3,690,075 $1,263,290 $1,885,904 ($5,192,918) ($1,328,243) ($737,778) $1,963,733 ($3,468,808) ($1,240,739) ($283,713) .f $4,889,083
31 Acct 557380 Entry; (+) Rebate, (-) Surcharge $1,526,921 ($1,922,276) ($3,690,075) ($1,263,290) ($1,885,904) $5,192,918 $1,328,243 $737,778 ($1,963,733) $3,468,808 $1,240,739 $283,713 ($4,889,083)
32 Energy Imbalance Market Incremental O&M Costs $561,663 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $23,511 $23,949 $9,019 $0
33 90% of Energy Imbalance Market $505,497 $39,924 $49,912 $108,066 $51,726 $52,678 $53,292 $47,237 $51,831 $21,160 $21,554 $8,117 $0
Acct 407434 Entry; (+) Rebate, (-) Surcharge ($505,497) ($39,924) ($49,912) ($108,066
34 ) ($51,726) ($52,678) ($53,292) ($47,237) ($51,831) ($21,160) ($21,554) ($8,117) V $0
35 Total Deferral Balance Sheet Entry $1,021,424 $1,962,200 $3,739,987 $1,371,356 $1,937,630 ($5,140,240) ($1,274,951) ($690,541) $2,015,564 ($3,447,648) ($1,219,185) ($275,596) $4,889,083
Page 1 of 4
11_Nov 2023 WA ID Actual Deferrals - Snapshot- 12/7/2023

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 30 of 56
Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION -ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
555 PURCHASED POWER
1 Other Short-Term Purchases $75,957,673 $11,933,843 $2,481,828 $2,277,338 $7,980,524 $4,042,737 $3,474,854 $7,032,061 $17,903,349 $3,966,106 $5,977,925 $8,589,724 $297,384
2 Chelan County PUD (Rocky Reach Slice) $14,177,970 $1,288,900 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $0
3 Douglas County PUD (Wells Settlement) $1,146,703 $133,661 $123,867 $72,300 $45,586 $102,464 $73,008 $189,712 $206,049 $50,130 $56,277 $93,649 $0
4 Douglas County PUD (Wells) $2,168,188 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $0
5 Grant County PUD (Priest Rapids/Wanapum) $31,238,435 $2,811,500 $2,827,408 $2,827,408 $2,980,263 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $0
6 Bonneville Power Admin. (WNP-3)1 $0
7 Inland Power& Light- Deer Lake $9,660 $1,348 $1,091 $1,188 $984 $833 $535 $652 $854 $732 $715 $728 $0
8 Small Power $911,447 $95,242 $84,706 $71,075 $136,922 $136,094 $127,995 $88,065 $38,299 $39,439 $41,518 $52,092 $0
9 Stimson Lumber $313,008 $0 $59,430 $78,717 $24,663 $15,448 $75,530 $8,770 $0 $51,000 ($312) ($238) $0
10 City of Spokane-Upriver $1,634,075 $296,367 $176,406 $180,226 $350,571 $286,502 $144,950 $6,150 $0 $1,552 $22,130 $169,221 $0
11 City of Spokane-Waste-to-Energy $5,244,945 $482,203 $502,631 $461,189 $455,747 $373,289 $395,651 $596,651 $551,965 $504,316 $507,993 $413,310 $0
12 East, South, Quincy Columbia Basin Irrigation Dist $975,039 $0 $0 $8,030 $61,604 $179,846 $210,885 $165,773 $151,527 $127,395 $69,979 $0 $0
13 Rathdrum Power, LLC (Lancaster PPA ) $27,864,517 $2,531,637 $2,621,354 $2,624,851 $2,417,339 $2,365,539 $2,524,682 $2,525,505 $2,580,443 $2,574,960 $2,558,128 $2,540,079 $0
14 Palouse Wind $17,601,322 $2,022,134 $2,729,811 $2,104,976 $1,832,022 $1,333,641 $1,038,449 $1,127,597 $1,165,832 $1,436,729 $1,143,927 $1,666,204 $0
15 Rattlesnake Flat, LLC $9,666,179 $790,567 $1,209,483 $1,121,760 $1,023,866 $861,920 $760,313 $755,739 $841,799 $864,342 $677,685 $758,705 $0
16 WPM Ancillary Services $1,078,805 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $75,428 $89,666 $100,479 $0
17 Non-Mon. Accruals $72,312 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ( 22,211) $19,653 $71,323 ( 99,304) 0
18 Total 555 Purchased Power $190,060,278 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $18,598,072 $297,384
555 PURCHASED POWER
555000 $155,971,542 $15,320,265 $14,235,417 $11,857,869 $16,900,794 $11,887,897 $12,223,867 $13,140,732 $18,948,377 $11,775,424 $13,938,108 $15,742,792 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $7,132,144 $0 $0 $8 ($353,116) $436,868 $76 $693,500 $5,313,708 $1,041,100 $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 $72,312 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $19,653 $71,323 ($99,304) $0
555700 $2,633,405 $279,955 $188,000 $0 $431,404 $617,638 $169,700 $43,552 $862,198 $1,137 $880 $38,941 $0
Solar Select Adjustment ($77,954) ($4,422) ($5,532) ($6,530) ($7,362) ($10,378) ($9,689) ($9,225) ($7,099) ($6,849) ($5,887 )( 4,981 0
555380 $9,420,694 $973,704 $889,473 $938,816 $802,743 $536,036 $799,582 $863,037 $910,469 $832,559 $930,829 $943,446 $0
Clearwater Adjustment ($9,420,694) ($973,704) ($889,473) ($938,816) ($802,743) ($536,036) ($799,582) ($863,037) ($910,469) ($832,559) ($930,829 ( 943,446) 0
Chelan / Columbia Basin Adj of LMC vs Contract F $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Company Absorbed Wind ($654,759) $0 $0 $0 $0 $0 $0 $0 $0 ($230,107) ($182,161) ($242,491) $0
555710 $1,078,805 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $75,428 $89,666 $100,479 $0
555740 $23,904,783 $6,988,712 ($113,855) $1,463,726 $1,824,386 $1,079,711 $756,321 $2,941,539 $2,636,356 $1,349,419 $1,618,448 $3,062,636 $297,384
$190,060,278 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $18,598,072 $297,384
447 SALES FOR RESALE
19 Short-Term Sales ($199,108,038) ($20,659,644) ($5,394,732) ($15,482,653) ($10,964,236) ($26,312,222) ($18,447,539) ($24,411,991) ($22,594,210 ,$22678,602( ) ( 15,572,105) ( 16,460,191) ( 129,913)
20 Nichols Pumping Index Sale ($2,885,071) ($491,201) ($253,688) ($288,365) ($309,153) ($41,847) ($121,685) ($275,996) ($328,888 ( 171,837) ( 301,146) ( 301,265) 0
21 Soverign/Kaiser Load Following ($134,732) ($12,334) ($10,630) ($12,721) ($12,337) ($12,730) ($12,458) ($12,222) ($12,454) ($12,071) ($12,344) ($12,431) $0
22 Pend Oreille DES ($468,136) ($50,587) ($46,841) ($54,553) ($50,358) ($52,774) ($49,559) ($29,294) ($20,639) ($23,047) ($46,999 ( 43,485) 0
23 Merchant Ancillary Services ($30,932,372) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) $0 ($3,018,032) ($2,959,177) ($4,428,282) $0
24 Total 447 Sales for Resale ($233,528,349) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($18,891,771 ( 21,245,654) ( 129,913)
447 SALES FOR RESALE
447000 ($124,971,116) ($6,870,502) ($266,389) ($11,963,968) ($22,918,256) ($7,105,563) ($15,622,329) ($14,106,984) ($10,755,134) ($11,696,220) ($12,758,831) ($10,906,940) $0
Deduct Revenue From Solar Select $2,103,587 $147,409 $144,346 $192,774 $230,053 $73,063 $185,046 $437,112 $292,030 $137,041 $192,799 $71,914 $0
447100 ($23,594,561) ($4,723,898) $0 $1,652,531 $17,345,460 ($16,737,416) ($1,022,720) ($5,556,772) ($4,644,840) ($8,925,700) $454,944 ($1,436,150) $0
447150 ($37,110,110) ($7,936,959) ($3,752,502) ($4,089,628) ($3,379,693) ($776,704) ($1,569,010) ($3,169,666) ($3,396,463) ($2,147,866) ($3,553,349) ($3,338,270) $0
447700 ($3,190,796) ($260,139) ($184,000) $0 ($466,059) ($917,675) ($181,412) ($50,500) ($1,084,199) ($1,221) ($880) ($44,711) $0
447710 ($1,078,805) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) ($75,428) ($89,666) ($100,479) $0
447720 ($32,417,224) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,484,852) ($3,018,032) ($2,959,177) ($4,428,282) $0
447740 ($13,269,324) ($1,449,798) ($1,525,010) ($1,531,088) ($2,057,570) ($872,189) ($329,278) ($2,182,265) ($1,775,703) ($176,163) ($177,611) ($1,062,736) ($129,913)
($233,528,349) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($18,891,771) ($21,245,654) ($129,913)
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $9,047,646 $1,014,168 $855,039 $925,462 $294,192 ($2,373) $693,616 $1,034,870 $995,849 $1,208,465 $929,368 $1,098,990 $0
26 Kettle Falls Gas-501120 $5,699 ($90,661) $83,285 $820 $2,674 $1,708 $24 $74 $1,269 $601 $2,840 $3,065 $0
27 Colstrip Coal-501140 $30,485,457 $2,745,132 $3,112,349 $3,370,011 $2,815,602 $1,771,591 $2,251,615 $3,526,091 $3,190,640 $3,052,186 $2,043,885 $2,606,355 $0
28 Colstrip Oil-501160 $365,963 $44,661 $33,217 $0 $2,657 $69,000 $22,384 $76,496 $8,110 $1,890 $52,802 $54,746 $0
29 Total 501 Fuel Expense $39,904,765 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $4,263,142 $3,028,895 $3,763,156 $0
501 FUEL-TONS
30 Kettle Falls 465,946 53,868 47,172 52,066 19,518 - 39,099 56,556 51,523 53,226 42,633 50,285 -
31 Colstrip 924,164 81,076 91,567 100,297 81,559 49,364 65,403 102,294 91,175 87,703 77,635 96,091 -
501 FUEL-COST PER TON
32 Kettle Falls $18.83 $18.13 $17.77 $15.07 $17.74 $18.30 $19.33 $22.70 $21.80 $21.86
33 Colstrip $33.86 $33.99 $33.60 $34.52 $35.89 $34.43 $34.47 $34.99 $34.80 $26.33 $27.12
11_Nov 2023 WA ID Actual Deferrals- Snapshot ID Monthly 2

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Quarterly Report(Oct-Dec 2023)
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Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION -ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
547 FUEL
34 NE CT Gas-547213 ($4,362) ($11,718) $3,889 ($275) ($909) $536 ($10) ($38) ($13) $51 $1,021 $3,104 $0
35 Boulder Park-547216 $1,859,633 $92,744 $111,543 $321,367 $289,384 $40,707 $49,674 $183,190 $91,203 $100,364 $354,649 $224,808 $0
36 Kettle Falls CT-547211 $845,727 $58,230 ($10,376) $60,104 $106,073 $14,101 $13,317 $124,988 $69,703 $88,757 $178,720 $142,110 $0
37 Coyote Springs2-547610 $39,894,385 ($2,611,318) $5,659,711 $6,482,080 $3,764,418 $861,651 $3,432,247 $4,080,780 $4,169,615 $3,632,071 $4,558,876 $5,864,254 $0
38 Lancaster-547312 $32,664,480 ($2,586,075) $5,647,031 $5,433,258 $2,079,130 $1,839,575 $2,664,453 $3,006,475 $3,425,135 $2,908,152 $3,704,005 $4,543,341 $0
39 Rathdrum CT-547310 $23,847,632 ($406,032) $974,358 $4,341,767 $2,248,855 $63,052 $1,471,160 $3,002,865 $2,096,852 $2,266,706 $3,727,181 $4,060,868 $0
40 Total 547 Fuel Expense $99,107,495 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $8,996,101 $12,524,452 $14,838,485 $0
41 TOTAL NET EXPENSE $95,544,189 ($197,355) $20,758,834 $16,069,425 $13,696,809 ($10,594,244) $1,191,343 $5,994,504 $18,930,531 $1,380,859 $12,191,953 $15,954,059 $167,471
202301 202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312
456 TRANSMISSION REVENUE
42 456100 ED AN ($26,155,446) ($2,387,376) ($2,271,058) ($2,223,856) ($3,083,286) ($2,335,075) ($2,068,609) ($2,241,726) ($2,245,594) ($2,226,498 ( 2,617,476) ( 2,454,892) 0
43 456120 ED AN - BPA Trans. ($847,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $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 ($1,512,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500 ( 137,500) ( 137,500) 0
46 456130 ED AN -Ancillary Services Revenue ($1,078,805) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) ($75,428) ($89,666 )( 100,479 0
47 456017 ED AN - Low Voltage ($110,693) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0
48 456700 ED ID - Low Voltage ($57,563 ( 5,233) ( 5,233) ( 5,233) ( 5,233) ( 5,233) ( 5,233) ( 5,233) ( 5,233) ( 5,233) ( 5,233) ( 5,233) 0
49 456705 ED AN - Low Voltage ($1,631,234) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0
50 Total 456 Transmission Revenue ($31,393,241) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) ($2,680,016) ($3,085,232 ( 2,933,461) 0
565 TRANSMISSION EXPENSE
51 565000 ED AN $17,562,862 $1,747,250 $1,715,365 $1,633,370 $1,778,886 $1,531,891 $1,735,667 $1,580,495 $1,493,733 $1,471,071 $1,477,529 $1,397,605 $0
52 565710 ED AN $49,896 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0
53 Total 565 Transmission Expense $17,612,758 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $1,475,607 $1,482,065 $1,402,141 $0
557 Expense
54 557165 ED AN $1,004,797 $257,894 $100,153 $74,859 $123,239 $105,123 $7,750 ($12,402) $148,884 $191,878 $2,400 $5,019 $0
55 557167 ED AN $319,000 $0 $0 $0 $319,000 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $46,171 $3,672 $3,321 $3,728 $4,266 $4,752 $4,177 $4,836 $4,748 $4,312 $4,377 $3,982 $0
57 Total 557 ED AN Broker& Related Fees $1,369,968 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $196,190 $6,777 $9,001 $0
537 Expense
58 537000 ED AN - MT Invasive Species $711,942 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $711,942 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0
Other Purchases and Sales
60 Econ Dispatch-557010 ($26,480,825) ($28,584,434) ($37,226) $1,063,202 ($2,629,910) $494,694 $936,830 $861,730 ($811,929 ( 6,600) $1,861,418 $371,400 0
61 Econ Dispatch-557150 $20,816,009 $24,469,018 $1,400,792 ($3,101,398) $2,091,955 $3,251,055 ($1,354,306) ($2,379,491) $869,266 ($2,184,370) ($3,720,504) $1,473,992 $0
62 Gas Bookouts-557700 $4,967,378 $71,250 $789,550 $102,650 $76,074 $281,009 $84,374 $731,428 $1,717,393 $0 $128,156 $985,494 $0
63 Gas Bookouts-557711 ($4,967,378) ($71,250) ($789,550) ($102,650) ($76,074) ($281,009) ($84,374) ($731,428) ($1,717,393) $0 ($128,156 ( 985,494) 0
64 Intraco Thermal Gas-557730 $30,899,770 $3,486,891 $440,772 $2,439,435 $1,501,289 $2,157,756 $2,316,818 $4,322,939 $4,084,383 $4,098,507 $3,377,394 $2,673,586 $0
65 Fuel Dispatch-456010 $55,047,681 $34,644,709 $8,018,745 $2,851,031 $2,611,275 $813,905 $383,775 $899,930 $2,197,280 $1,064,400 $201,268 $1,361,363 $0
66 Fuel Dispatch-456015 ($29,564,837) ($6,965,680) ($2,359,199) ($478,369) ($773,270) ($3,928,252) ($1,239,417) ($2,935,457) ($5,254,353) ($1,920,742 ( 502,587) ( 3,207,511) 0
67 Other Elec Rev - Extraction Plant Cr-456018 ($291,649) ($12,464) ($34,302) ($35,362) ($39,816) ($23,087 ( 5,171) ( 18,717) ( 25,067) ( 28,607) ( 31,520) ( 37,536) 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 ($6,293,491) ($78,775) ($1,019,550) ($79,712) ($555,510) ($1,003,031) ($520,043) ($540,895) ($498,857 ( 131,898) ( 867,053) ( 998,167) 0
70 Fuel Bookouts-456711 $3,000,579 $394,900 $44,600 $23,400 $39,091 $149,750 $37,663 $716,380 $1,005,515 $0 $14,375 $574,905 $0
71 Fuel Bookouts-456720 ($3,000,579) ($394,900) ($44,600) ($23,400) ($39,091) ($149,750) ($37,663) ($716,380) ($1,005,515) $0 ($14,375) ($574,905) $0
72 Other Purchases and Sales Subtotal $44,132,658 $26,959,265 $6,410,032 $2,658,827 $2,206,013 $1,763,040 $518,486 $210,039 $560,723 $890,690 $318,416 $1,637,127 $0
73 Misc Revs 456016 ED AN ($3,105,999) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) ($93,740) ($327,820) ($529,574) $0
74 REC Revenue Subtotal ($3,105,999) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) ($93,740) ($327,820) ($529,574) $0
75 Misc. Power Exp. Actual-557160 $328,862 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $80,650 $0 $0
76 Misc. Power Exp. Subtotal $328,862 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $80,650 $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 $1,592 $94 $83 $152 $206 $50 $121 $274 $277 $108 $171 $56 $0
79 Wind REC Subtotal $1,592 $94 $83 $152 $206 $50 $121 $274 $277 $108 $171 $56 $0
80 456030 ED ID - Clearwater Trans $151,250 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $0
81 456380-ED-ID - Clearwater REC Revenue ($299,429) ($31,612) ($32,901) ($28,066) ($21,928 ( 25,852) ( 17,129) ( 25,912) ( 28,254) ( 30,599) ( 26,827) ( 30,349) 0
11_Nov 2023 WA ID Actual Deferrals- Snapshot ID Monthly 3

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Quarterly Report(Oct-Dec 2023)
Page 32 of 56
Avista Corp. - Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION -ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
82 Clearwater ($148,179) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504) ($16,849) ($13,077) ($16,599) $0
83 Net Resource Optimization $41,357,113 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $797,058 $71,417 $1,107,609 $0
84 EIM Incremental O&M Costs (Idaho share) $561,663 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $23,511 $23,949 $9,019 $0
85 Adjusted Actual Net Expense $125,616,213 $25,981,231 $25,424,369 $17,669,512 $14,379,217 ($10,165,175) $818,939 $5,045,824 $18,714,678 $1,241,082 $10,742,574 $15,596,491 $167,471
11_Nov 2023 WA ID Actual Deferrals- Snapshot ID Monthly 4

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 33 of 56
Avista Corp. - Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2023
Retail Revenue Credit excluding
Clearwater - MWh Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 YTD
Total Billed Sales 352,262 259,036 307,297 250,090 242,173 252,037 263,448 274,447 243,169 214,319 247,194 (38,508) 2,866,964
Deduct Prior Month Unbilled (188,601) (168,669) (153,995) (121,924) (119,855) (126,644) (119,416) (135,688) (124,469) (96,306) (109,588) (131,666) (1,596,821)
Add Current Month Unbilled 168,669 153,995 121,924 119,855 126,644 119,416 135,688 124,469 96,306 109,588 131,666 - 1,408,220
Total Retail Sales 332,330 244,362 275,226 248,021 248,962 244,809 279,720 263,228 215,006 227,601 269,272 (170,174) 2,848,537
Test Year Consumption 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 218,497 235,421 260,464 297,899 2,689,188
Difference from Test Year 42,091 (14,978) 23,288 14,648 24,306 25,499 34,703 12,295 (3,491) (7,820) 8,808 (468,073) (308,724)
Load Change Adjustment Rate - $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $24.41 $24.41 $24.41 $24.41
$/MWh
Total Load Change Adjustment -$ $1,070,374 ($380,891) $592,214 $372,499 $618,102 $648,440 $882,497 $312,662 ($85,215) ($190,886) $215,003f ($11,425,662) ($7,370,863)
Page 4 of 4

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 34 of 56
IF,
1
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202311'f State Code:ID Y
F- Rate Schedule Desc Meter City Usage City Revenue Amt YTD Meter City YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 529,412.45 0 0 2,309,247.69
0011-GENERAL SERVICE 0 0 200,564.63 0 0 848,993.76
0012-RESID&FARM-GEN SERV 0 0 15,729.67 0 0 64,493.35
0021-LARGE GENERAL SERV 0 0 193,609.27 0 0 947,284.77
0022-RESID&FRM-LGE GEN SE 0 0 2,736.31 0 0 13,126.55
0025-EXTRA LGE GEN SERV 0 0 137,327.1 0 0 559,607.78
0031-PUMPING SERVICE 0 0 14,419.68 0 0 98,584.49
0032-PUMPING SVC RES&FRM 0 0 1,266.36 0 0 8,747.1
0041-CO OWNED ST LIGHTS 0 0 0 0 0 2.24
0042-CO OWND ST LTS SO VA 0 0 2,214.71 0 0 9,830.95
0044-CST OWND ST LT SO VA 0 0 105.43 0 0 445.6
0045-CUST OWND ST LT ENGY 0 0 120.41 0 0 551.42
0046-CUST OWND ST LT S V 0 0 387.35 0 0 1,657.66
0047-AREA LIGHT-COM&INDUS 0 0 135.63 0 0 587.46
0048-AREA LGHT-FARM&RESID 0 0 343.25 0 0 1,526.32
0049-AREA LGHT-HI PRIES SO 0 0 866.02 0 0 3,832.22
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 132,491.09 0 0 641,205.47
Overall-Summary 0 0 1,231,729.36 0 0 5,509,724.83
Run Date: Dec 6,2023
IFor Internal Use Only I
Conversion Factor 0.996223-Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,227,077.12 V
PCA Journal-Amort
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\ll_Nov 2023 Revenue_RateSch_CM_YTD for ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 35 of 56
1,
Revenue By Revenue Class Data Source: Financial Reporting
Electric Nr Data Updated Daily
State Code: ID V
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage YTD Revenue Amt
202311 ED 01 01 RESIDENTIAL 125,713 110,073,775 12,806,524 124,820 1,239,243,204 123,482,688
21 21 FIRM COMMERCIAL 18,860 80,915,550 8,191,393 18,842 959,299,513 85,168,103
31 31 FIRM-INDUSTRIAL 311 93,364,623 4,720,317 320 1,081,258,293 49,839,462
39 39 FIRM-PUMPING-IRRIGATION ONLY 40 82,292 10,727 40 2,761,190 256,687
51 51 LIGHTING-PUBLIC STREET AND HIWAY 190 582,148 260,418 189 6,311,945 2,624,219
80 80INTERDEPARTMENT REVENUE 52 168,350 17,754 50 2,135,935 193,160
83 83 MISC-SERVICE REVENUE SNP 0 0 4,028 0 0 79,884
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 104,991
OD OD Other Electric Direct 0 0 3,200 0 0 19,400
ED-Summary 145,166 285,186,738 26,023,905 144,261 3,291,010,079 261,768,594
202311-Summary 145,166 285,186,738 26,023,905 144,261 3,291,010,079 261,768,594
Overall-Summary 145,166 285,186,738)r 26,023,905 144,261 3,291,010,079 261,768,594
Run Date: Dec 6,2023
IFor Internal Use Only I
Billed Sales-Calc Workbook
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\ll_Nov 2023 Revenue By Revenue Class ID

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 36 of 56
Current Month Journal Entry
Jurisdiction: ID )f
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge I
01 RESIDENTIAL 3800 01 001 45,370,823 $5,133,838
01 01 RESIDENTIAL 3800 01 012 1,349,157 $162,738
01 RESIDENTIAL 3800 01 022 234,466 $19,071
01 RESIDENTIAL 3800 01 032 81,210 $12,596
21 FIRM COMMERCIAL 3800 21 011� 16,976,542� $1,732,5671
21 FIRM COMMERCIAL 3800 21 021 14,513,946 $1,165,079
21 FIRM COMMERCIAL 3800 21 025 4,522,117 $314,308
21 21 FIRM COMMERCIAL 3800 21 031 862,233 $95,315
31 FIRM-INDUSTRIAL 3800 31 011 254,075 $24,943
31 FIRM-INDUSTRIAL 3800 31 021 2,078,463 $162,088
31 FIRM-INDUSTRIAL 3800 31 025 21,995,648 $1,498,992
31 FIRM INDUSTRIAL 3800 31 025P 23,045,961 $1,405,648
31 FIRM-INDUSTRIAL 3800 31 025PG 38,508,000 $943,446
31 31 FIRM-INDUSTRIAL 3800 31 031 381,839 $41,357
i i
21 -Summary
i
$4,076,474
ID-Summary 170,174,4801
Unbilled -calc workbook
G:\CLOSE\202311\Revenue\REVUNBL\REVUNBLD - E\202311 SOX Electric Unbilled Journal Entry

ID PCA
Avista Hourly Data Cp4rW�2( Elogt. QV*ec 2023)
DAY HOUR Page 37 of 56
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MicIC-Hourly Solar Sel Power Cost
11/30/2023 H12 2 95.57 191.14
11/30/2023 H 13 1 96.92 96.92
11/30/2023 H14 1 99.37 99.37
11/30/2023 H15 0 99.19 -
11/30/2023 H16 0 113.65
11/30/2023 H17 0 134.33
11/30/2023 H18 0 137.78
11/30/2023 H19 0 132.67
11/30/2023 H2O 0 113.51
11/30/2023 H21 0 100.96
11/30/2023 H22 0 100
11/30/2023 H23 0 92.05
11/30/2023 H24 0 91.22 - If
1267 r 71,913.85 1 Line 53 on WA Monthly tab of 2023 WA ID Actual Deferrals
workbook
H:\Reports\Nucleus Reports\Power 2023\11)Nov 2023\Nov 2023 Solar Select

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 38 of 56
/lid _ Pow (r Transaction Register Page: 1
Date: 12/01/2023 11:36:19 AM
Database: NUCUT
Profit Center: PO W lit arpptr
Contract Month: 202311 V
Direction: PURCHASEV
Counterparty: Adams Nielson Solar, LLCV
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal # P oint Code F ERC Product Strategy Volume Volume Price Total $'s
NO N•INTERCO NPANY
Adams Nielson Solar, LLC
POWIR
01 3 0 Silkwor& LT 262025 A VST CO F;P Energy Sys O 0 1,440.000 1,267.000 $42.110 53,353.37
PO W R Total: 1,440.000 1,267.000 53,353.37
STRA Total: 1,440.000 1,267.000 53,353.37
NO N•INTERCO M 64NY TO TAL: 17440.000 1,267.000 53,353.37
TOTAL PURCHASES: 1,440.000 1,267.000 53,353.37

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 39 of 56
Page: 1
Pow a" Transaction Register Date: 12/01/2023 10:55:41 AM
Database: NUCUT
Profit Center: PO W ER -,r arpptr
Contract Month: 202311
Direction: PURCHASEV
Counterparty: Clearwater Paper Corporation,
Term Type: ALL
Deal Type: ALL
Com pany Deal Type Exclusions M intenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal # P oint Code F ERC Product Strategy Volume Volume Price Total $'s
NO N-INTERCO NPANY
Clearwater Paper Corporation
POWER
01 3 0 Drake IT 278613 A VST CO IF Energy Sys O p 34,608.000 38,508.000 $24.500 943,446.00
POW OR Total: 34,608.000 38,508.000 943,446.00
PFI Total: 34,608.000 38,508.000 J'41nput Tab 943,446.00
NO N•INTERCO M 64NY TO 1AL: 34,608.000 38,508.000 943,446.00
TO TAL PURCHASES: 34,608.000 38,508.000 943,446.00

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 40 of 56
Avista Corporation Journal Entry Printed 12/04/2023 at 8:53 AM
Journal: 240-EIM DEFERRAL Effective Date: 202311
Team: Energy Delivery Accounting Last Saved by: Blake Parker Last Update: 12/04/2023 8:53 AM
Type: C Submitted by: Blake Parker Approval Requested: 12/04/2023 8:53 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 41,599.34 0.00 Provisional EIM WA-November Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 R-14 41,599.34 Provisional EIM WA-November Interest
CAP
Totals: 41,599.34 41,599.34
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 DLNERY ACCT
Comment:EIM Deferral ID-November 2023 Amortization
20 03805834-EIM Deferral-ID 407334-Amort of EIM Defer 885 D57- R-13 29,129.96 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLNERY ACCT
Comment:EIM Deferral ID-November 2023 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- R 12 (8,117.10) 001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-November 2023 Monthly Tab of 2023 V�M Actual Deferrals workbook
Total: (8,117.10)
Explanation:
592'11e� `"G416e 12/4/2023
To record EIM Prepare y Yale P rl<cr Date Deferred costs in accordance with IPUC Order No. - ( 12/04/2023
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

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 41 of 56
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2023
MONTH OF DECEMBER 2023

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 42 of 56
Avista Corporation Journal Entry Printed 01/05/2024 at 1:59 PM
Journal: 480-ID PCA Effective Date: 202312
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:01/05/2024 1:18 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:01/05/2024 1:59 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 157,982.00 V 0.00 Current Deferral Expense-PCA
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 v 157,982.00 Current Deferral Reg Asset-PCA
DEFERRAL 3
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 7,818.00 V 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 v,7,818.00 Reg Asset ID PCA Deferral
DEFERRAL 3
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 v 1,377,764.00 Amortizing Deferral
DEFERRAL 2
70 001 557390-IDAHO PCA AMT ED ID DL 1,377,764.00 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 v,22,972.00 Interest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 22,972.00 V 0.00 Interest on Deferral
DEFERRAL 2
Totals: 1,566,536.00 1,566,536.00
Explanation: P. 01/05/24
repared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and ��� T�fp�f 1/5/24
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 43 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.16667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2022 182386 13,241,877
1/31/2023 182386 13,241,877 1,922,276 39,924 22,070 15,226,147 15,226,147 0 DJ240 EIM Deferral
2/28/2023 182386 15,226,147 3,690,075 49,912 25,377 18,991,511 18,991,511 0 DJ240 EIM Deferral
3/31/2023 182386 18,991,511 1,263,290 108,066 31,653 20,394,520 20,394,520 0 DJ240 EIM Deferral
4/30/2023 182386 20,394,520 1,885,904 51,725 33,992 22,366,141 22,366,141 0 DJ240 EIM Deferral
5/31/2023 182386 22,366,141 (5,192,918) 52,678 37,278 17,263,179 1 17,263,179 1 0 1 DJ240 EIM Deferral
6/30/2023 182386 17,263,179 (1,328,243) 53,292 28,773 16,017,001 16,017,001 0 DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2023 182387 This account moves from the Pending tab 0
7/31/2023 182387 0 (737,778) (1,010,926) 0 (1,748,704) (1,748,704) 0 WA 1-937 Compliance&EIM Deferral
8/31/2023 182387 (1,748,704) 1,963,733 51,831 (2,915) 263,945 263,945 0 DJ240 EIM Deferral
9/30/2023 182387 263,945 (3,468,808) 21,160 440 (3,183,263) (3,183,263) 0 DJ240 EIM Deferral
10/31/2023 182387 (3,183,263) (1,240,739) 21,554 (5,306) (4,407,754) (4,407,754) 0 DJ240 EIM Deferral
11/30/2023 182387 (4,407,754) (283,713) 8,117 (7,346) (4,690,696) (4,690,696) 0 DJ240 EIM Deferral
12/31/2023 182387 (4,690,696) (157,982) V 56,126 (7,818) (4,800,370) (4,634,570) 165,800 DJ240 EIM Deferral
12/31/2023 (157,982) (7,818)
Monthly Entry:
Debit Credit
557380 ED ID 157,982 Idaho PCA-Def
182387 ED ID 157,982 vRegulatory Asset ID PCA Deferral
431600 ED ID 7,818 V Interest Expense Energy Deferrals
182387 ED ID 7,818 vkegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 44 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2022 0.08333%
2023 0.166670/6
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2022 182385 3, 0-0,1 99
1/31/2023 182385 3,100,119 (525,998) 5,167 2,579,288 2,579,288 0
2/28/2023 182385 2,579,288 (386,879) 4,299 2,196,708 2,196,708 0
3/31/2023 182385 2,196,708 (459,022) 3,661 1,741,347 1,741,347 0
4/30/2023 182385 1,741,347 (373,555) 2,902 1,370,694 1,370,694 0
5/31/20231 182385 1,370,694 1 (361,7121 2,2851 1,011,267 1,011,267 1 0
6/30/2023 182385 1,011,267 (376,416) 1,685 636,536 636,536 0
7/31/2023 182385 636,536 (393,458) 1,061 244,139 244,139 0
8/31/2023 182385 244,139 (409,865) 407 (165,319) (165,319) 0
9/30/2023 182385 (165,319) (363,172) (276) (528,767) (528,767) 0
10/31/2023 182385 (528,767) (609,647) (881) (1,139,295) 0 1,139,295
This account moves to the Pending tab
10/31/20231 182386 This account moves from the Pending tab 14,984,756
11/30/20231 1823861 14,984,756 1 0 (1,227,077)1 1 24,9751 1 13,782,654 1 3,782,654 1 0
12/31/20231 1823861 13,782,654 1 1 (1,377,764) ,/ 1 22,972 ,/ 1 12,427,862 1 13,782,654 1 1,354,792
Entry:
Debit Credit
182386 ED ID 0 1,377,764dRegulatory Asset ID PCA Deferral
557390 ED ID 1,377,764 V 0 Idaho PCA Amt
419600 ED ID 0 22,972VInterest Income Energy Deferrals
182386 ED ID 22,972 V 0 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 DJ480 ID PCA

ID PICA
Quarterly Report(Oct-Dec 2023)
Page 45 of 56
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
1 555 Purchased Power $203,434,641 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $18,598,072 $13,671,747
2 447 Sale for Resale ($251,528,126) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($18,891,771) ($21,245,654) ($18,129,690)
3 501 Thermal Fuel $43,884,574 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $4,263,142 $3,028,895 $3,763,156 $3,979,809
4 547 CT Fuel $116,227,145 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $8,996,101 $12,524,452 $14,838,485 $17,119,650
5 456 Transmission Rev ($34,583,061) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) ($2,680,016) ($3,085,232) ($2,933,461) ($3,189,820)
6 565 Transmission Exp $19,063,435 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $1,475,607 $1,482,065 $1,402,141 $1,450,677
7 537 MT Invasive Species Exp $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
8 557 Expenses $1,375,542 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $196,190 $6,777 $9,001 $5,574
9 Adjusted Actual Net Expense $98,650,814 ($1,004,626) $19,875,447 $15,149,781 $12,440,063 ($11,679,474) $469,958 $4,916,447 $17,916,440 $437,362 $10,660,285 $14,496,462 $14,972,669
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/23 Feb/23 Mar/23 Apr/23 May/23 Jun/23 Jul/23 Aug/23 Sep/23 Oct/23 Nov/23 Dec/23
10 555 Purchased Power $ 75,558,267 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 $ (52,622,949) (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 $ 31,583,795 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 $ 81,530,747 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 $ (23,471,003) (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 $ 17,278,764 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 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project $ (335,668) - - - - - - - - (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct456 Other Rev Sep-Dec $ (6,290,910) (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 $ 1,610,004 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/OtherExp 557 Sep-Dec $ 631,632 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 $135,243,679 16,571,444 14,508,136 11,713,388 7,123,503 4,746,791 3,161,259 4,787,496 11,369,230 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense ($36,592,865) ($17,576,070) $5,367,311 $3,436,393 $5,316,560 ($16,426,265) ($2,691,301) $128,951 $6,547,210 ($12,176,800) ($4,586,671) ($1,350,240) ($2,581,943)ve
23 Resource Optimization $43,142,579 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $797,058 $71,417 $1,107,609 $1,785,466 ve
24 Adjusted Actual-Authorized Net Expense $6,549,714 $9,383,289 $10,879,926 $5,850,367 $7,206,419 ($14,958,395) ($2,398,154) $218,004 $7,302,362 ($11,379,742) ($4,515,254) ($242,631) ($796,477)
25 Idaho Allocation 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.47% 34.47% 34.47% 34.47
26 Idaho Share $2,231,854 $3,224,098 $3,738,343 $2,010,186 $2,476,126 ($5,139,705) ($824,006) $74,906 $2,509,092 ($3,922,597) ($1,556,408) ($83,635) ($274,546)
27 Idaho 100%Activity(Clearwater) ($166,020) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162 ( 14,504) ($16,849) ($13,077) ( 16,599) ( 17,841)�
ID Load Change Adjustment(+)Surcharge;(-) ($3,937,948) ($1,070,374) $380,891 ($592,214) ($372,499) ($618,102) ($648,440) ($882,497) ($312,662) $85,215 $190,886 ($215,003) $116,851 V
28 Rebate
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($1,872,114) $2,135,862 $4,100,083 $1,403,656 $2,095,449 ($5,769,909) ($1,475,825) ($819,753) $2,181,926 ($3,854,231) ($1,378,599) ($315,237) ($175,536)
30 90%of Net Power Cost Change ($1,684,903) $1,922,276 $3,690,075 $1,263,290 $1,885,904 ($5,192,918) ($1,328,243) ($737,778) $1,963,733 ($3,468,808) ($1,240,739) ($283,713) ($157,982)ve
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $1,684,903 ($1,922,276) ($3,690,075) ($1,263,290) ($1,885,904) $5,192,918 $1,328,243 $737,778 ($1,963,733) $3,468,808 $1,240,739 $283,713 $157,982
32 Energy Imbalance Market Incremental O&M Costs $624,025 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $23,511 $23,949 $9,019 $62,362
33 90%of Energy Imbalance Market $561,623 $39,924 $49,912 $108,066 $51,726 $52,678 $53,292 $47,237 $51,831 $21,160 $21,554 $8,117 $56,126
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($561,623) ($39,924) ($49,912) ($108,066 ( 51,726) ( 52,678) ( 53,292) (47,237) ( 51,831) ( 21,160) ( 21,554) ( 8,117) ( 56,126)
35 Total Deferral Balance Sheet Entry $1,123,280 $1,962,200 $3,739,987 $1,371,356 $1,937,630 ($5,140,240) ($1,274,951) ($690,541) $2,015,564 ($3,447,648) ($1,219,185) ($275,596) ($101,856)
Page 1 of 4
2023 WA ID Actual Deferrals-1/5/2024

ID PICA
Quarterly Report(Oct-Dec 2023)
Page 46 of 56
Avlsta Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
555 PURCHASED POWER
1 Other Short-Term Purchases $78,483,902 $11,933,843 $2,481,828 $2,277,338 $7,980,524 $4,042,737 $3,474,854 $7,032,061 $17,903,349 $3,966,106 $5,977,925 $8,589,724 $2,823,613
2 Chelan County PUD(Rocky Reach Slice) $15,466,877 $1,288,900 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907 $1,288,907
3 Douglas County PUD(Wells Settlement) $1,262,114 $133,661 $123,867 $72,300 $45,586 $102,464 $73,008 $189,712 $206,049 $50,130 $56,277 $93,649 $115,411
4 Douglas County PUD(Wells) $2,365,296 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108 $197,108
5 Grant County PUD(Priest RapidslWanapum) $34,065,843 $2,811,500 $2,827,408 $2,827,408 $2,980,263 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408 $2,827,408
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power&Light-Deer Lake $10,564 $1,348 $1,091 $1,188 $984 $833 $535 $652 $854 $732 $715 $728 $904
8 Small Power $1,008,387 $95,242 $84,706 $71,075 $136,922 $136,094 $127,995 $88,065 $38,299 $39,439 $41,518 $52,092 $96,940
9 Stimson Lumber $313,558 $0 $59,430 $78,717 $24,663 $15,448 $75,530 $8,770 $0 $51,000 ($312) ($238) $550
10 City of Spokane-Upriver $1,938,259 $296,367 $176,406 $180,226 $350,571 $286,502 $144,950 $6,150 $0 $1,552 $22,130 $169,221 $304,184
11 City of Spokane-Waste-to-Energy $5,886,486 $482,203 $502,631 $461,189 $455,747 $373,289 $395,651 $596,651 $551,965 $504,316 $507,993 $413,310 $641,541
12 East,South,Quincy Columbia Basin Irrigation Dist $975,039 $0 $0 $8,030 $61,604 $179,846 $210,885 $165,773 $151,527 $127,395 $69,979 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $30,466,405 $2,531,637 $2,621,354 $2,624,851 $2,417,339 $2,365,539 $2,524,682 $2,525,505 $2,580,443 $2,574,960 $2,558,128 $2,540,079 $2,601,888
14 Palouse Wind $19,574,600 $2,022,134 $2,729,811 $2,104,976 $1,832,022 $1,333,641 $1,038,449 $1,127,597 $1,165,832 $1,436,729 $1,143,927 $1,666,204 $1,973,278
15 Rattlesnake Flat,LLC $10,349,388 $790,567 $1,209,483 $1,121,760 $1,023,866 $861,920 $760,313 $755,739 $841,799 $864,342 $677,685 $758,705 $683,209
16 WPM Ancillary Services $1,173,596 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $75,428 $89,666 $100,479 $94,791
17 Non-Mon.Accruals $94,327 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $19,653 $71,323 ($99,304) $22,015
18 Total 555 Purchased Power $203,434,641 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $18,598,072 $13,671,747
555 PURCHASED POWER
555000 $168,144,518 $15,320,265 $14,235,417 $11,857,869 $16,900,794 $11,887,897 $12,223,867 $13,140,732 $18,948,377 $11,775,424 $13,938,108 $15,742,792 $12,172,976
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $7,132,090 $0 $0 $8 ($353,116) $436,868 $76 $693,500 $5,313,708 $1,041,100 $0 $0 ($54)
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 $94,327 $135,008 ($63,911) $7,525 ($19,305) $9,053 ($13,908) $48,389 ($22,211) $19,653 $71,323 ($99,304) $22,015
555700 $2,637,549 $279,955 $188,000 $0 $431,404 $617,638 $169,700 $43,552 $862,198 $1,137 $880 $38,941 $4,144
Solar Select Adjustment ($82,254) ($4,422) ($5,532) ($6,530) ($7,362) ($10,378) ($9,689) ($9,225) ($7,099) ($6,849) ($5,887) ($4,981) ($4,300)
555380 $10,433,990 $973,704 $889,473 $938,816 $802,743 $536,036 $799,582 $863,037 $910,469 $832,559 $930,829 $943,446 $1,013,296
Clearwater Adjustment ($10,433,990) ($973,704) ($889,473) ($938,816) ($802,743) ($536,036) ($799,582) ($863,037) ($910,469) ($832,559) ($930,829) ($943,446) ($1,013,296)
Chelan/Columbia Basin Adj of LMC vs Contract F $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Company Absorbed Wind ($920,408) $0 $0 $0 $0 $0 $0 $0 $0 ($230,107) ($182,161) ($242,491) ($265,649)
555710 $1,173,596 $119,879 $122,336 $98,913 $90,019 $83,089 $91,538 $100,428 $107,030 $75,428 $89,666 $100,479 $94,791
555740 $25,255,223 $6,988,712 ($113,855) $1,463,726 $1,824,386 $1,079,711 $756,321 $2,941,539 $2,636,356 $1,349,419 $1,618,448 $3,062,636 $1,647,824
$203,434,641 $22,839,397 $14,362,455 $13,421,511 $18,866,820 $14,103,878 $13,217,905 $16,958,915 $27,838,359 $14,025,205 $15,530,377 $18,598,072 $13,671,747
447 SALES FOR RESALE
19 Short-Term Sales ($213,730,033) ($20,659,644) ($5,394,732) ($15,482,653) ($10,964,236) ($26,312,222) ($18,447,539) ($24,411,991) ($22,594,210) ($22,678,602) ($15,572,105) ($16,460,191) ($14,751,908)
20 Nichols Pumping Index Sale ($3,120,363) ($491,201) ($253,688) ($288,365) ($309,153) ($41,847) ($121,685) ($275,996) ($328,888) ($171,837) ($301,146) ($301,265) ($235,292)
21 Soverign/Kaiser Load Following ($147,712) ($12,334) ($10,630) ($12,721) ($12,337) ($12,730) ($12,458) ($12,222) ($12,454) ($12,071) ($12,344) ($12,431) ($12,980)
22 Pend Oreille DES ($511,005) ($50,587) ($46,841) ($54,553) ($50,358) ($52,774) ($49,559) ($29,294) ($20,639) ($23,047) ($46,999) ($43,485) ($42,869)
23 Merchant Ancillary Services ($34,019,013) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) $0 ($3,018,032) ($2,959,177) ($4,428,282) ($3,086,641)
24 Total 447 Sales for Resale ($251,528,126) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($18,891,771) ($21,245,654) ($18,129,690)
447 SALES FOR RESALE
447000 ($133,738,469) ($6,870,502) ($266,389) ($11,963,968) ($22,918,256) ($7,105,563) ($15,622,329) ($14,106,984) ($10,755,134) ($11,696,220) ($12,758,831) ($10,906,940) ($8,767,353)
Deduct Revenue From Solar Select $2,129,875 $147,409 $144,346 $192,774 $230,053 $73,063 $185,046 $437,112 $292,030 $137,041 $192,799 $71,914 $26,288
447100 ($26,449,001) ($4,723,898) $0 $1,652,531 $17,345,460 ($16,737,416) ($1,022,720) ($5,556,772) ($4,644,840) ($8,925,700) $454,944 ($1,436,150) ($2,854,440)
447150 ($40,179,762) ($7,936,959) ($3,752,502) ($4,089,628) ($3,379,693) ($776,704) ($1,569,010) ($3,169,666) ($3,396,463) ($2,147,866) ($3,553,349) ($3,338,270) ($3,069,652)
447700 ($3,191,636) ($260,139) ($184,000) $0 ($466,059) ($917,675) ($181,412) ($50,500) ($1,084,199) ($1,221) ($880) ($44,711) ($840)
447710 ($1,173,596) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) ($75,428) ($89,666) ($100,479) ($94,791)
447720 ($35,503,865) ($72,117) ($4,367,776) ($2,448,388) ($5,436,003) ($2,938,097) ($3,993,801) ($1,270,699) ($1,4B4,852) ($3,018,032) ($2,959,177) ($4,428,282) ($3,086,641)
447740 ($13,421,672) ($1,449,798) ($1,525,010) ($1,531,088) ($2,057,570) ($872,189) ($329,278) ($2,182,265) ($1,775,703) ($176,163) ($177,611) ($1,062,736) ($282,261)
($251,528,126) ($21,285,883) ($10,073,667) ($18,286,680) ($16,772,087) ($29,357,670) ($22,625,042) ($26,000,202) ($22,956,191) ($25,903,589) ($18,891,771) ($21,245,654) ($18,129,690)
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $10,172,370 $1,014,168 $855,039 $925,462 $294,192 ($2,373) $693,616 $1,034,870 $995,849 $1,208,465 $929,368 $1,098,990 $1,124,724
26 Kettle Falls Gas-501120 $7,726 ($90,661) $83,285 $820 $2,674 $1,708 $24 $74 $1,269 $601 $2,840 $3,065 $2,027
27 Colstrip Coal-501140 $33,321,613 $2,745,132 $3,112,349 $3,370,011 $2,815,602 $1,771,591 $2,251,615 $3,526,091 $3,190,640 $3,052,186 $2,043,885 $2,606,355 $2,836,156
28 Colstrip 011-501160 $382,865 $44,661 $33,217 $0 $2,657 $69,000 $22,3B4 $76,496 $8,110 $1,890 $52,802 $54,746 $16,902
29 Total 501 Fuel Expense $43,884,574 $3,713,300 $4,083,890 $4,296,293 $3,115,125 $1,839,926 $2,967,639 $4,637,531 $4,195,868 $4,263,142 $3,028,895 $3,763,156 $3,979,809
501 FUEL-TONS
30 Kettle Falls 519,633 53,868 47,172 52,066 19,518 - 39,099 56,556 51,523 53,226 42.633 50,285 53,687
31 Colstrip 1,026,440 81,076 91,567 100,297 81,559 49,364 65,403 102,294 91,175 87,703 77,635 96,091 102,276
501 FUEL-COST PER TON
32 Kettle Falls $18.83 $18.13 $17.77 $15.07 $17.74 $18.30 $19.33 $22.70 $21.80 $21.86 $20.95
33 Colstrip $33.86 $33.99 $33.60 $34.52 $35.89 $34.43 $34.47 $34.99 $34.80 $26.33 $27.12 $27.73
2023 WA ID Actual Deferrals ID Monthly 2

ID PICA
Quarterly Report(Oct-Dec 2023)
Page 47 of 56
Avlsta Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
547 FUEL
34 NE CT Gas-547213 ($4,254) ($11,718) $3,889 ($275) ($909) $536 ($10) ($38) ($13) $51 $1,021 $3,104 $108
35 Boulder Park-547216 $1,982,207 $92,744 $111,543 $321,367 $289,384 $40,707 $49,674 $183,190 $91,203 $100,364 $354,649 $224,808 $122,574
36 Kettle Falls CT-547211 $986,744 $58,230 ($10,376) $60,104 $106,073 $14,101 $13,317 $124,988 $69,703 $88,757 $178,720 $142,110 $141,017
37 Coyote Springs2-547610 $46,437,759 ($2,611,318) $5,659,711 $6,482,080 $3,764,418 $861,651 $3,432,247 $4,080,780 $4,169,615 $3,632,071 $4,558,876 $5,864,254 $6,543,374
38 Lancaster-547312 $38,186,276 ($2,586,075) $5,647,031 $5,433,258 $2,079,130 $1,839,575 $2,664,453 $3,006,475 $3,425,135 $2,908,152 $3,704,005 $4,543,341 $5,521,796
39 Rathdrum CT-547310 $28,638,413 ($406,032) $974,358 $4,341,767 $2,248,855 $63,052 $1,471,160 $3,002,865 $2,096,852 $2,266,706 $3,727,181 $4,060,868 $4,790,781
40 Total 547 Fuel Expense $116,227,145 ($5,464,169) $12,386,156 $16,638,301 $8,486,951 $2,819,622 $7,630,841 $10,398,260 $9,852,495 $8,996,101 $12,524,452 $14,838,485 $17,119,650
41 TOTAL NET EXPENSE $112,018,234 ($197,355) $20,758,834 $16,069,425 $13,696,809 ($10,594,244) $1,191,343 $5,994,504 $18,930,531 $1,380,859 $12,191,953 $15,954,059 $16,641,516
202301 202302 202303 202304 202305 202306 202307 202308 202309 202310 202311 202312
456 TRANSMISSION REVENUE
42 456100 ED AN ($28,872,385) ($2,387,376) ($2,271,058) ($2,223,856) ($3,083,286) ($2,335,075) ($2,068,609) ($2,241,726) ($2,245,594) ($2,226,498) ($2,617,476) ($2,454,892) ($2,716,939)
43 456120 ED AN-BPA Trans. ($924,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000)
44 456020 ED AN-Sale of excess SPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN-Clearwater Trans ($1,650,000) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500) ($137,500)
46 456130 ED AN-Ancillary Services Revenue ($1,173,596) ($119,879) ($122,336) ($98,913) ($90,019) ($83,089) ($91,538) ($100,428) ($107,030) ($75,428) ($89,666) ($100,479) ($94,791)
47 456017 ED AN-Low Voltage ($120,756) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063)
48 456700 ED ID-Low Voltage ($62,796) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233)
49 456705 ED AN-Low Voltage ($1,779,528) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294)
50 Total 456 Transmission Revenue ($34,583,061) ($2,885,345) ($2,771,484) ($2,700,859) ($3,551,395) ($2,796,254) ($2,538,237) ($2,720,244) ($2,730,714) ($2,680,016) ($3,085,232) ($2,933,461) ($3,189,820)
565 TRANSMISSION EXPENSE
51 565000 ED AN $19,009,003 $1,747,250 $1,715,365 $1,633,370 $1,778,886 $1,531,891 $1,735,667 $1,580,495 $1,493,733 $1,471,071 $1,477,529 $1,397,605 $1,446,141
52 565710 ED AN $54,432 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536
53 Total 565 Transmission Expense $19,063,435 $1,751,786 $1,719,901 $1,637,906 $1,783,422 $1,536,427 $1,740,203 $1,585,031 $1,498,269 $1,475,607 $1,482,065 $1,402,141 $1,450,677
557 Expense
54 557165 ED AN $1,006,263 $257,894 $100,153 $74,859 $123,239 $105,123 $7,750 ($12,402) $148,884 $191,878 $2,400 $5,019 $1,466
55 557167 ED AN $319,000 $0 $0 $0 $319,000 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $50,279 $3,672 $3,321 $3,728 $4,266 $4,752 $4,177 $4,836 $4,748 $4,312 $4,377 $3,982 $4,108
97 Total 557 ED AN Broker&Related Fees $1,375,542 $261,566 $103,474 $78,587 $446,505 $109,875 $11,927 ($7,566) $153,632 $196,190 $6,777 $9,001 $5,574
537 Expense
58 537000 ED AN-MT Invasive Species $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
Other Purchases and Sales
60 Econ Dispatch-557010 ($23,206,365) ($28,584,434) ($37,226) $1,063,202 ($2,629,910) $494,694 $936,830 $861,730 ($811,929) ($6,600) $1,861,418 $371,400 $3,274,460
61 Econ Dispatch-557150 $16,124,681 $24,469,018 $1,400,792 ($3,101,398) $2,091,955 $3,251,055 ($1,354,306) ($2,379,491) $869,266 ($2,184,370) ($3,720,504) $1,473,992 ($4,691,328)
62 Gas Bookouts-557700 $5,779,838 $71,250 $789,550 $102,650 $76,074 $281,009 $84,374 $731,428 $1,717,393 $0 $128,156 $985,494 $812,460
63 Gas Bookouts-557711 ($5,779,838) ($71,250) ($789,550) ($102,650) ($76,074) ($281,009) ($84,374) ($731,428) ($1,717,393) $0 ($128,156) ($985,494) ($812,460)
64 Intraco Thermal Gas-557730 $33,414,815 $3,486,891 $440,772 $2,439,435 $1,501,289 $2,157,756 $2,316,818 $4,322,939 $4,084,383 $4,098,507 $3,377,394 $2,673,586 $2,515,045
65 Fuel Dispatch-456010 $57,178,427 $34,644,709 $8,018,745 $2,851,031 $2,611,275 $813,905 $383,775 $899,930 $2,197,280 $1,064,400 $201,268 $1,361,363 $2,130,746
66 Fuel Dispatch-456015 ($30,237,834) ($6,965,680) ($2,359,199) ($478,369) ($773,270) ($3,928,252) ($1,239,417) ($2,935,457) ($5,254,353) ($1,920,742) ($502,587 (3,207,511) ($672,997)
67 Other Else Rev-Extraction Plant Cr-456018 ($305,590) ($12,464) ($34,302) ($35,362) ($39,816) ($23,087) ($5,171) ($18,717) ($25,067) ($28,607 (31,520) (37,536) (13,941)
68 Other Else Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Intraco Thermal Gas-456730 ($6,488,484) ($78,775) ($1,019,550) ($79,712) ($555,510) ($1,003,031) ($520,043) ($540,895) ($498,857) ($131,898) ($867,053) ($998,167 (194,993)
70 Fuel Bookouts-456711 $3,028,079 $394,900 $44,600 $23,400 $39,091 $149,750 $37,663 $716,380 $1,005,515 $0 $14,375 $574,905 $27,500
71 Fuel Bookouts-456720 ($3,028,079) ($394,900) ($44,600) ($23,400) ($39,091) ($149,750) ($37,663) ($716,380) ($1,005,515) $0 ($14,375) ($574,905) ($27,500)
72 Other Purchases and Sales Subtotal $46,479,650 $26,959,265 $6,410,032 $2,658,827 $2,206,013 $1,763,040 $518,486 $210,039 $560,723 $890,690 $318,416 $1,637,127 $2,346,9192
73 Misc Revs 456016 ED AN ($3,667,551) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) ($93,740) ($327,820) ($529,574) ($561,552)
74 REC Revenue Subtotal ($3,667,551) $0 ($897,500) ($245,005) ($316,360) ($295,220) ($225,460) ($121,260) ($54,060) ($93,740) ($327,820) ($529,574) ($561,552)
75 Misc.Power Exp.Actual-557160 $328,862 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $80,650 $0 $0
76 Misc.Power Exp.Subtotal $328,862 $0 $0 $0 $0 $0 $0 $0 $248,212 $0 $80,650 $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 $1,618 $94 $83 $152 $206 $50 $121 $274 $277 $108 $171 $56 $26
79 Wind REC Subtotal $1,618 $94 $83 $152 $206 $50 $121 $274 $277 $108 $171 $56 $26
80 456030 ED ID-Clearwater Trans $165,000 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750 $13,750
2023 WA ID Actual Deferrals ID Monthly 3

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Quarterly Report(Oct-Dec 2023)
Page 48 of 56
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
81 456380-ED-ID-Clearwater REC Revenue ($331,020) ($31,612) ($32,901) ($28,066) ($21,928) ($25,852) ($17,129) ($25,912) ($28,254) ($30,599) ($26,827) ($30,349) ($31,591)
82 Clearwater ($166,020) ($17,862) ($19,151) ($14,316) ($8,178) ($12,102) ($3,379) ($12,162) ($14,504) ($16,849) ($13,077) ($16,599) ($17,841)
83 Net Resource Optimization $43,142,579 $26,959,359 $5,512,615 $2,413,974 $1,889,859 $1,467,870 $293,147 $89,053 $755,152 $797,058 $71,417 $1,107,609 $1,785,466 1I
84 EIM Incremental O&M Costs(Idaho share) $624,025 $44,360 $55,458 $120,073 $57,473 $58,531 $59,213 $52,486 $57,590 $23,511 $23,949 $9,019 $62,362
85 Adjusted Actual Net Expense $142,251,398 $25,981,231 $25,424,369 $17,669,512 $14,379,217 ($10,165,175) $818,939 $5,045,824 $18,714,678 $1,241,082 $10,742,574 $15,596,491 $16,802,656
2023 WA ID Actual Deferrals ID Monthly 4

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 49 of 56
Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2023
Retail Revenue Credit excluding
Clearwater-MWh Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 YTD
Total Billed Sales 352,262 259,036 307,297 250,090 242,173 252,037 263,448 274,447 243,169 214,319 247,194 277,157 ✓ 3,182,629
Deduct Prior Month Unbilled (188,601) (168,669) (153,995) (121,924) (119,855) (126,644) (119,416) (135,688) (124,469) (96,306) (109,588) (131,666)✓ (1,596,821)
Add Current Month Unbilled 168,669 153,995 121,924 119,855 126,644 119,416 135,688 124,469 96,306 109,588 131,666 147,621 ✓ 1,555,841
Total Retail Sales 332,330 244,362 275,226 248,021 248,962 244,809 279,720 263,228 215,006 227,601 269,272 293,112 ✓ 3,141,649
Test Year Consumption 290,239 259,340 251,938 233,373 224,656 219,310 245,017 250,933 218,497 235,421 260,464 297,899 2,987,087
Difference from Test Year 42,091 (14,978) 23,288 14,648 24,306 25,499 34,703 12,295 (3,491) (7,820) 8,808 (4,787) ✓ 154,562
Load Change Adjustment Rate- $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $25.43 $24.41 $24.41 $24.41 $24.41
$/MWh
Total Load Change Adjustment-$ $1,070,374 ($380,891) $592,214 $372,499 $618,102 $648,440 $882,497 $312,662 ($85,215) ($190,886) $215,003 ($116,851)✓ $3,937,948
Page 4 of 4

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 50 of 56
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202312 V State Code:ID
Rate Schedule Desc Meter City Usage City Revenue Amt I YTD Meter City YTD Usage YTD Revenue Annt
0001-RESIDENTIAL 0 0 668,027.54 0 0 2,977,275.23
0011-GENERAL SERVICE 0 0 223,165.94 0 0 1,072,159.7
0012-RESID&FARM-GEN SERV 0 0 19,780.4 0 0 84,273.75
0021-LARGE GENERAL SERV 0 0 200,352.76 0 0 1,147,637.53
0022-RESID&FRM-LGE GEN SE 0 0 3,633.31 0 0 16,759.86
0025-EXTRA LGE GEN SERV 0 0 132,323.66 0 0 691,931.44
0031-PUMPING SERVICE 0 0 15,815.78 0 0 114,400.27
0032-PUMPING SVC RES&FRM 0 0 1,294.43 0 0 10,041.53
0041-CO OWNED ST LIGHTS 0 0 0 0 0 2.24
0042-CO OWND ST LTS SO VA 0 0 1,817.9 0 0 11,648.85
0044-CST OWND ST LT SO VA 0 0 102.5 0 0 548.1
0045-CUST OWND ST LT ENGY 0 0 120.41 0 0 671.83
0046-CUST OWND ST LT S V 0 0 381.6 0 0 _ 2,039.26
0047-AREA LIGHT-COM&INDUS 0 0 93.33 0 0 _ 680.79
0048-AREA LGHT-FARM&RESID 0 0 328.39 0 0 1,854.71
0049-AREA LGHT-HI PRIES SO 0 0 750.03 0 0 4,582.25
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 114,999.35 0 0 756,204.82
Overall-Summary 0 01 1,382,987.33 0 o 6,892,712.16
Page 1 of 3 Run Date: Jan 5,2024
IFor Internal Use Only I
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,377,763.79
PCA Journal-Amort
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\12_Dec 2023 Revenue_RateSch_CM_YTD for ID PCA

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 51 of 56
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
202312 ED 01 01 RESIDENTIAL 119,894 138,867,169 15,731,253 124,409 1,378,110,373 139,213,940
21 21 FIRM COMMERCIAL 17,522 85,763,620 8,465,717 18,732 1,045,063,133 93,633,820
31 31 FIRM-INDUSTRIAL 289 90,254,588 4,486,417 318 1,171,512,881 54,325,878
39 39 FIRM-PUMPING-IRRIGATION ONLY 35 19,962 2,963 40 2,781,152 259,650
51 51 LIGHTING-PUBLIC STREET AND HIWAY 164 503,872 220,571 187 6,815,817 2,844,790
80 80INTERDEPARTMENT REVENUE 52 255,800 24,861 50 2,391,735 218,022
83 83 MISC-SERVICE REVENUE SNP 0 0 5,142 0 0 85,026
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,545 0 0 114,536
OD OD Other Electric Direct 0 0 1,900 0 0 21,300
ED-Summary 137,956 315,665,012 28,948,368 143,736 3,606,675,091 290,716,962
202312-Summary 137,956 315,665,012 28,948,368 143,736 3,606,675,091 290,716,962
Overall-Summary 137,956 315,665,012 28,948,368 143,736 3,606,675,091 290,716,962
Page 2 of 4 Run Date: Jan 5,2024
IFor Internal Use Only
Billed Sales-Calc Workbook
H:\Power Deferrals\Power Deferral Journals\ID PCA\2023 ID PCA\2023 ID Cognos Reports\12_Dec 2023 Revenue By Revenue Class ID

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 52 of 56
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 55,350,626 $6,213,848
01 RESIDENTIAL 3800 01 012 1,639,361 $188,672
01 RESIDENTIAL 3800 01 022 301,082 $23,845
01 RESIDENTIAL 3800 01 032 102,676 $14,858
21 FIRM COMMERCIAL 3800 21 011 18,160,7971 $1,825,778
21 FIRM COMMERCIAL 3800 21 021 14,423,698 $1,157,717
21 21 FIRM COMMERCIAL 3800 21 025 4,537,912 $280,631
21 FIRM COMMERCIAL 3800 21 031 947,996 $104,782
31 FIRM-INDUSTRIAL 3800 31 011 268,837 $26,069
31 FIRM-INDUSTRIAL 3800 31 0211 2,143,5951 $166,360I
31 FIRM-INDUSTRIAL 3800 31 025 21,973,829 $1,359,934
31 31 FIRM INDUSTRIAL 3800 31 025P 27,412,607 $1,542,094
31 FIRM-INDUSTRIAL 3800 31 025PG 41,359,000 $1,013,296
31 FIRM-INDUSTRIAL 3800 31 031 358,246 $38,945
01 -Summary
21 -Summary
ID-Summary
:0
Unbilled - calc workbook

ID PCA
Avista Hourly Data Cb"r�ftWj?$.JgV*ec 2023)
DAY HOUR Page 53 of 56
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MicIC-Hourly Solar Sel Power Cost
12/30/2023 H13 6 44.88 269.28
12/30/2023 H14 5 42.19 210.95
12/30/2023 H15 3 42.36 127.08
12/30/2023 H16 0 42.33 0
12/30/2023 H17 0 45.76 0
12/30/2023 H18 0 46.44 0
12/30/2023 H19 0 50 0
12/30/2023 H2O 0 42 0
12/30/2023 H21 0 42 0
12/30/2023 H22 0 42 0
12/30/2023 H23 0 42 0
12/30/2023 H24 0 42 0
12/31/2023 H01 0 40.55 0
12/31/2023 H02 0 40.47 0
12/31/2023 H03 0 40.5 0
12/31/2023 H04 0 40.44 0
12/31/2023 H05 0 40.38 0
12/31/2023 H06 0 40.82 0
12/31/2023 H07 0 42.38 0
12/31/2023 H08 0 42.25 0
12/31/2023 H09 0 41.59 0
12/31/2023 H10 0 40.85 0
12/31/2023 H11 1 41.47 41.47
12/31/2023 H12 2 41.56 83.12
12/31/2023 H13 2 41.37 82.74
12/31/2023 H14 2 41.54 83.08
12/31/2023 H15 1 41.79 41.79
12/31/2023 H16 0 44.93 0
12/31/2023 H17 0 46.92 0
12/31/2023 H18 0 46 0
12/31/2023 H19 0 45.67 0
12/31/2023 H2O 0 45.51 0
12/31/2023 H21 0 42.26 0
12/31/2023 H22 0 41.36 0
12/31/2023 H23 0 42 0
12/31/2023 H24 0 41.66 0
575 $ 26,287.95%.1 ine 53 on WA Monthly tab of 2023 WA ID Actual Deferrals
workbook
H:\Reports\Nucleus Reports\Power 2023\12)Dec 2023\Dec 2023 Solar Select Report 13

Page:1 ID PCA
'Alim _ Power Transaction Register Quarterly R Page:
ID PC P9:23 PM
mid,vsra Database:�PT54 of 56
Profit Center: POWER arpp r
Contract Month: 202312
Direction: PURCHASE
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 31 SllkworthLT 262025 AVST CORP Energy Sys Opt 1,240.000 575.000 $42.110 24,213.25
POWER Total: 1,240.000 575.000 24,213.25
STRA Total: 1,240.000 575.000 24,213.25
NON-INTERCOMPANY TOTAL: 1,240.000 575.000 24,213.25
TOTAL PURCHASES: 1,240.000 575.000 24,213.25

Power Transaction Register Page:1 ID PCAQuarterly RI �Q- eRb9j40:17 PM
Data �T55 of 56
Profit Center: POWER arpp r
Contract Month: 202312
Direction: ALL
Counterparty: Clearwater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 31 Drake IT 278613 AVST CORP Energy Sys Opt 35,712.000 41,359.000 $24.500 1,013,295.50
POWER Total: 35,712.000 41,359.000 1,013,295.50
PFI Total: 35,712.000 41,359.000 1,013,295.50
NON-INTERCOMPANY TOTAL: 35,712.000 41,359.000 1,013,295.50
TOTAL PURCHASES: 35,712.000 41,359.000 1,013,295.50

ID PCA
Quarterly Report(Oct-Dec 2023)
Page 56 of 56
Avista Corporation Journal Entry Printed 01/04/2024 at 12:34 PM
Journal: 240-EIM DEFERRAL V Effective Date: 202312
Team: Energy Delivery Accounting Last Saved by: Blake Parker Last Update:01/04/2024 12:34 PM
Type: C Submitted by: Blake Parker Approval Requested:01/04/2024 12:34 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 2,278.69 0.00 Provisional EIM WA-December Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,278.69 Provisional EIM WA-December Interest
CAP
Totals: 2,278.69 2,278.69
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-December 2023 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-December 2023 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (56,125.80),/001 182387-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 3
Comment:EIM PCA Deferral ID-December 2023 ID Monthly Tab of 2023 WA ID Actual Deferrals Workbook
Total: (56,125.80)Explanation: �F" Aa4xl/L 11412024
Prepar by Bl ke Parker Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 01/04/2024 ate
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