20250331APPLICATION.pdf

' 11
RECEIVED
Avista Corp. March 31, 2025
IDAHO PUBLIC
1411 East Mission P.O.Box 3727 UTILITIES COMMISSION
Spokane,Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170 Case No.: AVU-E-25-04
March 31,2025
State of Idaho
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8, Suite 201-A
Boise,Idaho 83714
Case No.AVU-E-25-
I.P.U.C.No.28—Electric Service
Dear Commission Secretary:
In accordance with Case No. GNR-U-20-01,Order No. 34602,which suspends the requirement to file physical
copies,the Company has attached for electronic filing with the Commission the following revised tariff sheet:
Fifth Revision Sheet 51 canceling Fourth Revision Sheet 51
Eleventh Revision Sheet 51B canceling Tenth Revision Sheet 51B
Twenty-Seventh Revision Sheet 51E canceling Twenty-Sixth Revision Sheet 51E
Twenty-Sixth Revision Sheet 51F canceling Twenty-Fifth Revision Sheet 51F
Twenty-Seventh Revision Sheet 51G canceling Twenty-Sixth Revision Sheet 51G
Twenty-Fifth Revision Sheet 51H canceling Twenty-Fourth Revision Sheet 51H
Twelfth Revision Sheet 51J canceling Eleventh Revision Sheet 51J
Fourth Revision Sheet 51M canceling Supp Third Revision Sheet 51M
Twenty-Sixth Revision Sheet 51N canceling Twenty-Fifth Revision Sheet 51N
Twenty-Sixth Revision Sheet 510 canceling Twenty-Fifth Revision Sheet 510
The Company requests that the proposed tariff sheets be made effective May 15, 2025. These tariff sheets reflect
the Company's annual electric Line Extension filing. Detailed information related to the Company's request is
included in the attached Application and supporting workpapers.
The Company will issue a notice to its effected customers through a letter the week of April, 14 2025. A copy of the
letter has been included in the Company's filing.
If you have any questions regarding this filing,please contact Tia Benjamin at(509)495-2225 or Joe Miller at(509)
495-4546.
Sincerely,
Is/Joe Miller
Joe Miller
Sr Manager of Rates and Tariffs

I DAVID J. MEYER
2 VICE PRESIDENT AND CHIEF COUNSEL FOR
3 REGULATORY AND GOVERNMENTAL AFFAIRS
4 AVISTA CORPORATION
5 1411 E. MISSION AVENUE
6 P. O. BOX 3727
7 SPOKANE, WASHINGTON 99220
8 PHONE: [phone]
9 EMAIL: [e-mail]
10
11 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
12
13
14 IN THE MATTER OF THE ELECTRIC )
15 LINE EXTENSION SCHEDULE 51 ) CASE NO. AVU-E-25-_
16 ANNUAL RATE ADJUSTMENT FILING ) APPLICATION OF AVISTA
17 OF AVISTA CORPORATION ) CORPORATION
18
19
20 I. INTRODUCTION
21 In accordance with Idaho Code §61-502 and RP 052, Avista Corporation, doing
22 business as Avista Utilities (hereinafter "Avista" or "Company"), at 1411 East Mission
23 Avenue, Spokane,Washington,respectfully makes application to the Idaho Public Utilities
24 Commission("Commission")for an order approving the update in costs and administrative
25 changes to the Company's Electric Line Extension Schedule 51. The Company has
26 requested a May 15, 2025 effective date.
27 The Company requests that this filing be processed under the Commission's
28 Modified Procedure Rules (RP 201-204) through the use of written comments.
29 Communications in reference to this Application should be addressed to:
AVISTA'S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 1

I David J. Meyer, Esq. Patrick Ehrbar
2 Vice President and Chief Counsel for Director of Regulatory Affairs
3 Regulatory& Governmental Affairs Avista Corporation
4 P. O. Box 3727 P. O. Box 3727
5 1411 E. Mission Avenue, MSC 13 1411 E.Mission Avenue,MSC 27
6 Spokane,Washington 99220 Spokane,Washington 99220
7 Telephone: [phone] Telephone: [phone]
8 E-mail: david.me ergavistacorp.com E-mail: patrick.ehrbargavistacorp.com
9
10 II. BACKGROUND
11 The Company's present Schedule 51 electric line extension tariff incorporates the
12 principle of average costing for electrical facilities commonly used in extending service.
13 The tariff sets forth "Basic and Exceptional Costs", which are costs based on recent
14 average actual costs for facilities such as transformers and conduit which are used
15 consistently for electric line extensions. The Basic and Exceptional Costs have a fixed
16 and variable component,with the variable component stated on a cost-per-foot basis. The
17 average costing principle incorporated in the Company's tariff has worked well and the
18 Company is not proposing to change the conceptual structure of the tariff.
19 In Commission Order No. 35757,the Commission ordered that future filings shall
20 clearly identify the details requested by Commission Staff(Staff) in their comments. In
21 particular Staff stated:
22 Staff recommends that the Company clearly identify the hours, materials,
23 and vehicle support it assumed for each type of line extension work, it
24 identify any changes from the previous year, and it provide evidence and
25 justification for the changes. Specifically, Staff recommends that the
26 Company provide actual work order examples for each type of line extension
27 work to provide confirmation of the standard estimates.
28
29 In compliance with the Commission Order, the Company has included additional
30 workpapers that detail the hours, materials, and vehicle support for each job, as well as
31 actual work order estimates for each job type.
AVISTA'S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 2

I Detailed below are the Company's proposed changes to Schedule 51 and included
2 with this filing are workpapers which provide support for the proposed changes.
3 III. CONSTRUCTION ALLOWANCES
4 In this filing, the Company has updated the allowances applicable to new
5 residential, commercial and industrial customers. For purposes of calculating the revised
6 allowances,the Company is continuing to utilize an embedded-cost methodology approach
7 that is designed to ensure that investment in distribution/terminal facilities for each new
8 customer will be similar to the embedded costs of the same facilities reflected in base rates.
9 Any costs in excess of the allowance would be paid by the new customer as a Contribution
10 in Aid of Construction. The Company utilized its Cost of Service study from its most
11 recently concluded general rate case filing (AVU-E-23-01), updated for the base rates
12 approved in the Settlement Agreement and approved in Order No. 35909 effective
13 September 1, 2024, as the basis of the embedded cost calculation. Below is a summary of
14 the proposed allowance changes:
15 Service Schedule Existin Proposed
Schedule 1 Individual Customer(per unit) $ 2,475 $ 2,545
16 Schedule 1 Duplex(per unit) $ 1,980 $ 2,035
Schedule 1 Multiplex(per unit) $ 1,490 $ 1,530
17 Schedule 11/12 (per kWh) $ 0.19321 $ 0.19912
18 Schedule 21/22 (per kWh) $ 0.17749 $ 0.18388
Schedule 31/32 (per kWh) $ 0.31838 $ 0.32929
19 The Company has provided workpapers that provide the inputs and calculation of the
20 allowances.
21 IV. AVERAGE COSTS
22 The Distribution Engineering Department at Avista is primarily tasked with the
23 development and maintenance of the Company's Construction & Material Standards.
AVISTA'S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 3

I Periodically, Distribution Engineering will update the Construction & Material Standards
2 in order to comply with the National Electric Safety Code ("TTESC"). These Construction
3 & Material Standards are reflective of the NESC's most recent code revisions. The
4 standard designs in this filing have not changed and are consistent with those reflected in
5 this filing.
6 As detailed on proposed tariff sheets 51H and 51I, the Company is proposing to
7 update the primary, secondary, service and transformer average costs. Below is a
8 summary of the cost changes:
Proposed Proposed
9 Overhead Primary Circuit:
Fixed Cost $ 5,379 $ 5,536
10 Variable Cost $ 10.69 $ 11.20
Underground Primary Circuit
1 1 Fixed Costs $ 2,516 $ 2,583
Variable Costs $ 13.48 $ 13.55
12 Underground Secondary Circuit
Fixed Costs $ 666 $ 647
13 Variable Costs $ 14.17 $ 12.75
14 Overhead Secondary Circuit
Fixed Costs $ 2,212 $ 2,279
15
Overhead Service Circuit $ 5.02 $ 5.06
16 Underground Service Circuit $ 10.46 $ 10.29
17 Overhead Transformer $ 5,025 $ 5,308
Padmount Transformer $ 8,413 $ 10,003
18
19 The primary drivers of the increase in costs above are related to increases in labor cost
20 and transformer costs. The primary driver of reduced cost on some underground work
21 listed above is due to a reduction in the cost of conduit and resin products. Avista
22 continues to see a reduction in the cost of conduit as that market normalizes after a
AVISTA'S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 4

I disruption in resin manufacturing a few years ago.' Transformers continue to see high-
2 cost pressure due to high demand across the nation and low availability. This is a common
3 problem across all utilities, as some transformer types have a lead time of several years.
4 Avista has been working with different vendors,both domestic and international,to source
5 transformers both on availability and cost savings efforts. Additionally, the distribution
6 system is not flexible, and transformers must meet Avista's specifications, which limits
7 the vendors from which Avista is able to purchase material. The transformer industry has
8 seen significant cost increases over the past few years and the industry is finding it to be
9 commonplace for higher costs to be normal.
10 The other significant cost driver is related to labor. In 2024, Avista's Distribution
11 Standard Group undertook a review of labor hours and codes applied to the compatible
12 units within Avista's work management system (Maximo). The Distribution Standard
13 Group regularly reviews processes to ensure Avista is meeting current Standards. In so
14 doing, it was found that certain compatible units needed updated to modify the crew hours
15 applied to certain compatible units to more accurately reflect actual labor costs. In
16 particular,the labor hour update affected the underground transformer compatible unit. For
17 a 25kVA padmount transformer installation,the system uses the assigned labor value based
18 on the installation crew. A 25kVA padmount transformer takes about three hours by one
19 installation crew,the system applied three-man hours to this compatible unit of work. The
20 system ignored the fact that a crew has four workers, and therefore 12 hours should have
21 been applied. The result was an understatement of the hours applied to the job. The
' In this filing three years ago Avista reported a shortage in the supply of resin due to a manufacturing plant
being shut down and disrupting the conduit industry,creating a shortage of conduit driving the cost up. This
disruption has now subsided and we are now able to source conduit at better lead times and pricing.
AVISTA'S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 5

I Company has corrected this understatement of labor hours in its compatible units during
2 2024 and is reflected in the values in this filing in the underground transformer compatible
3 unit cost.
4 Residential development costs, updated for the most current Construction &
5 Material Standards and average 2024 construction costs, are detailed below:
6 Residential Developments
Present Proposed
7 Total Cost per Lot $ 3,358 $ 3,849
Less:Service Cost $ 525 $ 516
8 Developer Responsibility $ 2,833 $ 3,333
9 Developer Refmdable Payment $ 2,475 $ 2,545
Builder Non-Refundable Payment $ 883 $ 1,304
10
Allowance $ 2,475 $ 2,545
11
12 V. ADMINISTRATIVE CHANGES
13 Presently Schedule 51 states that every customer who wants the Company to design
14 a line extension must first submit a written application. In an effort to reflect the
15 considerable amount of time, effort, and complexity to evaluate large load requests the
16 Company is proposing to add an Application Fee of$1,000 for load requests of 3,000 kVA
17 (3 MVA) or greater. 3,000 kVA is the threshold for those customers who would typically
18 take service under the Schedule 25 (Extra Large General Service) rate schedule and
19 requires significantly more time to process those requests. The Application Fee is intended
20 to cover a portion of the costs related to the initial application review and customer scoping
21 meeting that is required in order to evaluate and analyze loads of this size. The Company
22 has also added language to clarify that any additional capacity impact studies beyond
23 standard design (distribution/transmission capacity, interconnection, etc.) will be paid in
AVISTA'S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 6

I full by the customer requesting service. Both changes align with industry practice among
2 other utilities and ensure that only qualified new customers move through the
3 interconnection process.
4 VI. COMMUNICATIONS AND SERVICE OF APPLICATION
5 In conformance with RP 125, this Application will be brought to the attention of
6 the Company's affected customers. Consistent with past practice,during the week of April
7 7, 2025, the Company will send a letter to those developers and builders that may be
8 affected by the proposed changes to inform them of the Company's request.
9 VII. REQUEST FOR RELIEF
10 The Company requests that the Commission issue an order approving the update in
11 costs to Schedule 51 to become effective May 15, 2025. The Company requests that the
12 matter be processed under the Commission's Modified Procedure rules through the use of
13 written comments.
14 Dated at Spokane, Washington this 31 st day of March 2025.
15 AVISTA CORPORATION
16
17 BY Is/Patrick Ehrbar
18 Patrick D. Ehrbar
19 Director of Regulatory Affairs
AVISTA'S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 7

Allowable Investment by Customer Class
RESIDENTIAL (SCHEDULE 1)
Terminal
Distribution Facilities Total
Allowable Investment per Customer $1,955 $590 $2,545
GENERAL SERVICE (SCHEDULE 11-12)*
Terminal
Distribution Facilities Total
Allowable Investment per kWh $0.15989 $0.03924 $0.19912
LARGE GENERAL SERVICE (SCHEDULE 21-22)*
Terminal
Distribution Facilities Total
Allowable Investment per kWh $0.16194 $0.02194 $0.18388
PUMPING SERVICE (SCHEDULE 31)
Terminal
Distribution Facilities Total
Allowable Investment per kWh $0.28157 $0.04771 $0.32929
Schedules 12 and 22 are for customers who meet the requirements for service under Schedules 11
and 21 and whose electric use qualifies as"residential load"as defined in the Pacific Northwest Electric
Power Planning and Conservation Act and the Residential Purchase and Sale Agreement contract in
effect between Avista and the Bonneville Power Administration. Tariffed rates are the same under
Schedules 11 and 12 and under Schedules 21 and 22.

Calculation of Allowance - Schedule 51
Schedule 001
Summary
Total Cost per Customer(C18) $ 2,271.14 C21 Residential (Schedule 1)
Return on Common Equity(C4*C27) $ 135.63 C6*C33
Debt Costs (C4*E22) $ 56.44 C6*C29 #Customers 115,106
Subtotal $ 192.07 C7+C8 Rate of Return 8.457%
Depreciation Expense $ 80.28 C41
Total Revenue Requirement $ 272.35 C9+C10 Distribution Terminal
Revenue Requirement Factor 10.70% C34+C42 AVU-E-23-01 2021 Cost of Service Study Plant Facilities Total
Allowable Investment $ 2,544.88 C11/C12 Net Plant 202,854,970 58,566,724 261,421,695
Less Meter Cost $ - Input
TOTAL ALLOWANCE $ 2,544.88 Return on Net Plant 17,155,291 4,952,944 22,108,235
Depreciation Expense 6,921,960 2,319,107 9,241,067
Cost per Customer Total 24,077,251 7,272,051 31,349,302
Number of Customers 115,106 Input
Total Net Plant Distribution $ 202,854,970 Input
Total Net Plant Terminal Facilities $ 58,566,724 Input Distribution Terminal
Total per Customer $ 2,271.14 (C19+C20)/C18 Per Customer Expenses Plant Facilities Total
Net Plant 1762.33 508.81 2271.14
Rate of Return/Capital Structure Capital Structure Return on Net Plant 149.04 43.03 192.07
Long Term Debt 50% Input Depreciation Expense 60.14 20.15 1 80.28
Common Equity 50% Input Total 209.17 63.18 272.35
Long Term Debt Cost 4.97% Input
Common Equity Return 9.40% Input Allowable Investment $1,954.55 $590.33 $2,544.88
Weighted Debt Cost 2.485% C27*C25
Weighted Equity 4.7000% C28*C26 Rounded to nearest$5 increment $0.45 ($0.33) $0.12
Rate of Return before Gross Up 7.19% C29+C30
Gross Up Factor 1.27 Input Allowable Investment $1,955.00 $590.00 $2,545.00
Return on Equity after Gross Up 5.97% C30*C32
Rate of Return after Gross Up 8.457% C29+C33
Apartments
Depreciation Current Schedule 1 Allowance $ 2,475
Rate for Distribution 2.32% Input Current Duplex Allowance $ 1,980
Rate for Terminal Facilities 2.04% Input Current Multiplex Allowance $ 1,490
Distribution Depreciation Expense $ 60.14 Ratio of Duplex to Residence 0.8
Terminal Fac. Depreciation Expense $ 20.15 New Duplex Allowance $ 2,035
Total Annual Depreciation 80.28 C39+C40 Ratio of Multiplex to Residence 0.6
Weighted Average Depreciation Rate 2.25% Input New Multiplex Allowance $ 1,530
Apartments
Current Schedule 1 Allowance $ 2,475 Schedule 51
Current Duplex Allowance $ 1,980 Schedule 51
Current Multiplex Allowance $ 1,490 Schedule 51
Ratio of Duplex to Residence 0.80 C48/C47
New Duplex Allowance $ 2,035 C50*J32
Ratio of Multiplex to Residence 0.60 C49/C47
New Multiplex Allowance $ 1,530 C52*J32

Calculation of Allowance - Schedule 51
Schedule 011/012
Cents Per kWh
Summary
Total Cost per Customer(C18) $ 0.1778 F21/1000 (Schedule 11/12)
Return on Common Equity(C4*C27) $ 0.0106 F33*F6
Debt Costs (C4*E22) $ 0.0044 F6*F29 Annual MWhs 445,175
Subtotal $ 0.0150 F7+F8 Rate of Return 8.457%
Depreciation Expense $ 0.0063 F41/1000
Total Revenue Requirement $ 0.0213 F9410 Distribution Terminal
Revenue Requirement Factor 10.70% F42434 AVU-E-23-01 2021 Cost of Service S1 Plant Facilities Total
Allowable Investment $ 0.1991 F11/F12 Net Plant 64,177,393 14,982,777 79,160,170
Less Meter Cost $ - Input
TOTAL ALLOWANCE $ 0.19912 Return on Net Plant 5,427,434 1,267,082 6,694,516
Depreciation Expense 2,189,906 602,262 2,792,168
Cost per Customer Total 7,617,340 1,869,344 9,486,683
Annual MWhs 445,175 Input
Total Net Plant Distribution $ 64,177,393 Input
Total Net Plant Terminal Facilities $ 14,982,777 Input Distribution Terminal
Total per Customer $ 177.82 (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.1442 0.0337 0.1778
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0122 0.0028 0.0150
Long Term Debt 50% Input Depreciation Expense 0.0049 0.0014 1 0.0063
Common Equity 50% Input Total 0.0171 0.0042 0.0213
Long Term Debt Cost 4.97% Input
Common Equity Return 9.40% Input Allowable Investment $0.1599 $0.0392 $0.1991
Weighted Debt Cost 2.485% F27*F25
Weighted Equity 4.7000% F28*F26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.19% F29430
Gross Up Factor 1.27 Input Allowable Investment $0.15989 $0.03924 $0.19912
Return on Equity after Gross Up 5.97% F30*F32
Rate of Return after Gross Up 8.457% F29433
Depreciation
Rate for Distribution 2.32% Input
Rate for Terminal Facilities 2.06% Input
Distribution Depreciation Expense $ 4.92
Terminal Fac. Depreciation Expense $ 1.35
Total Annual Depreciation 6.27 F39440
Weighted Average Depreciation Rate 2.25% Input

Calculation of Allowance - Schedule 51
Schedule 021/022
Cents Per kWh
Summary
Total Cost per Customer(C18) $ 0.1645 F21/1000 (Schedule 21122)
Return on Common Equity(C4*C27) $ 0.0098 F33*F6
Debt Costs (C4*E22) $ 0.0041 F6*F29 Annual MWhs 567,374
Subtotal $ 0.0139 F7+F8 Rate of Return 8.457%
Depreciation Expense $ 0.0058 F41/1000
Total Revenue Requirement $ 0.0197 F9410 Distribution Terminal
Revenue Requirement Factor 10.70% F42434 AVU-E-23-01 2021 Cost of Service St Plant Facilities Total
Allowable Investment $ 0.1839 F11/F12 Net Plant 82,865,687 10,490,109 93,355,796
Less Meter Cost $ - Input
TOTAL ALLOWANCE $ 0.18388 Return on Net Plant 7,007,888 887,141 7,895,029
Depreciation Expense 2,825,225 445,212 3,270,437
Cost per Customer Total 9,833,114 1,332,353 11,165,467
Annual MWhs 567,374 Input
Total Net Plant Distribution $ 82,865,687 Input
Total Net Plant Terminal Facilities $ 10,490,109 Input Distribution Terminal
Total per Customer $ 164.54 (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.1461 0.0185 0.1645
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0124 0.0016 0.0139
Long Term Debt 50% Input Depreciation Expense 0.0050 0.0008 0.0058
Common Equity 50% Input Total 0.0173 0.0023 0.0197
Long Term Debt Cost 4.97% Input
Common Equity Return 9.40% Input Allowable Investment $0.1619 $0.0219 $0.1839
Weighted Debt Cost 2.485% F27*F25
Weighted Equity 4.7000% F28*F26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.19% F29430
Gross Up Factor 1.27 Input Allowable Investment $0.16194 $0.02194 $0.18388
Return on Equity after Gross Up 5.97% F30*F32
Rate of Return after Gross Up 8.457% F29433
Depreciation
Rate for Distribution 2.31% Input
Rate for Terminal Facilities 2.10% Input
Distribution Depreciation Expense $ 4.98
Terminal Fac. Depreciation Expense $ 0.78
Total Annual Depreciation 5.76 F39440
Weighted Average Depreciation Rate 2.25% Input

Calculation of Allowance - Schedule 51
Schedule 031/032
Cents Per kWh
Summary
Total Cost per Customer(C18) $ 0.2943 F21/1000 (Schedule 31/32)
Return on Common Equity (C4*C27) $ 0.0176 F33*F6
Debt Costs (C4*E22) $ 0.0073 F6*F29 Annual MWhs 63,182
Subtotal $ 0.0249 F7+F8 Rate of Return 8.457%
Depreciation Expense $ 0.0103 F41/1000
Total Revenue Requirement $ 0.0352 F9410 Distribution Terminal
Revenue Requirement Factor 10.70% F42434 AVU-E-23-01 2021 Cost of Service St Plant Facilities Total
Allowable Investment $ 0.3293 F11/F12 Net Plant 16,040,795 2,555,989 18,596,784
Less Meter Cost $ - Input
TOTAL ALLOWANCE $ 0.32929 Return on Net Plant 1,356,558 216,158 1,572,716
Depreciation Expense 547,355 106,465 653,821
Cost per Customer Total 1,903,913 322,623 2,226,537
Annual MWhs 63,182 Input
Total Net Plant Distribution $ 16,040,795 Input
Total Net Plant Terminal Facilities $ 2,555,989 Input Distribution Terminal
Total per Customer $ 294.34 (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.2539 0.0405 0.2943
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0215 0.0034 0.0249
Long Term Debt 50% Input Depreciation Expense 0.0087 0.0017 0.0103
Common Equity 50% Input Total 0.0301 0.0051 0.0352
Long Term Debt Cost 4.97% Input
Common Equity Return 9.40% Input Allowable Investment $0.2816 $0.0477 $0.3293
Weighted Debt Cost 2.485% F27*F25
Weighted Equity 4.7000% F28*F26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.19% F29430
Gross Up Factor 1.27 Input Allowable Investment $0.28157 $0.04771 $0.32929
Return on Equity after Gross Up 5.97% F30*F32
Rate of Return after Gross Up 8.457% F29433
Depreciation
Rate for Distribution 2.32% Input
Rate for Terminal Facilities 2.08% Input
Distribution Depreciation Expense $ 8.66
Terminal Fac. Depreciation Expense $ 1.69
Total Annual Depreciation 10.35 F39440
Weighted Average Depreciation Rate 2.25% Input

*From AVU-E-23-01 Cost of Service (Garbarino)
Total Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032 Allocator Source
Number of Customers 140,944 115,106 23,482 823 1,533 C01 Factors
Annual Consumption (MWhs) 2,356,614 1,280,883 445,175 567,374 63,182 E01 Factors
NCP Demand (kW) 489,685 271,147 85,783 111,314 21,441 D04 Factors **Not Used**
Cost of Capital
Capital Capital Component Weighted
Component Structure Cost Cost
Long Term Debt 50.000% 4.97% 2.49%
Preferred Equity 0.000% 0.00% 0.00%
Common Equity 50.000%1 9.40%1 4.70%
Total 100.00%1 1 7.19%
Grossed-up Rate of Return
Tax Gross-up Factor 1.271 Final approved conversion factor
Weighted ROE * Tax Gross-up 1.271 * 4.70% 5.97%
Long Term Debt 2.49%
Preferred Equity * Tax Gross-up 1.271 * 0.000% 0.00%
Grossed-up Rate of Return
Plant in Service
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures & Improvements 4,253,822 1,345,785 1,746,322 336,372 7,682,301 Detail (144:N53)
362 Station Equipment 31,146,434 9,853,823 12,786,548 2,462,910 56,249,715
364 Poles, Towers & Fixtures 105,734,645 33,451,357 43,383,828 8,360,987 190,930,817
365 OH Conductors & Devices 73,727,978 23,325,381 30,251,129 5,830,054 133,134,542
366 UG Conduit 31,224,208 9,878,428 12,556,918 2,469,060 56,128,613
367 UG Conductors & Devices 52,899,776 16,735,946 21,324,764 4,183,060 95,143,545
Subtotals 298,986,863 94,590,720 122,049,508 23,642,442 539,269,534
368 Line Transformers 54,744,341 17,319,512 20,817,520 4,328,919 97,210,293

369 Services 58,668,812 11,968,544 407,456 781,188 71,826,000
370 Meters 0
Subtotals 113,413,153 29,288,056 21,224,976 5,110,107 169,036,293
Totals 412,400,017 123,878,776 143,274,484 28,752,549 708,305,827
Accumulated Depreciation
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures & Improvements 1,185,396 375,025 486,641 93,735 2,140,797 Detail (1104:1\1112)
362 Station Equipment 9,317,720 2,947,855 3,825,204 736,800 16,827,579
364 Poles, Towers & Fixtures 27,122,934 8,580,905 11,128,772 2,144,751 48,977,362
365 OH Conductors & Devices 23,433,676 7,413,732 9,615,009 1,853,022 42,315,439
366 UG Conduit 10,351,170 3,274,808 4,162,757 818,521 18,607,256
367 UG Conductors & Devices 24,720,997 7,821,002 9,965,438 1,954,818 44,462,255
Subtotals 96,131,893 30,413,327 39,183,821 7,601,647 173,330,688
368 Line Transformers 27,734,586 8,774,414 10,546,575 2,193,118 49,248,693
369 Services 27,111,843 5,530,865 188,292 361,000 33,192,000
370 Meters 0
Subtotals 54,846,429 14,305,279 10,734,867 2,554,118 82,440,693
Totals 150,978,322 44,718,606 49,918,688 10,155,765 255,771,381
Net Plant
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures & Improvements 3,068,426 970,760 1,259,681 242,637 5,541,504
362 Station Equipment 21,828,714 6,905,968 8,961,344 1,726,110 39,422,136
364 Poles, Towers & Fixtures 78,611,711 24,870,452 32,255,056 6,216,236 141,953,455
365 OH Conductors & Devices 50,294,302 15,911,649 20,636,120 3,977,032 90,819,103
366 UG Conduit 20,873,038 6,603,620 8,394,161 1,650,539 37,521,357
367 UG Conductors & Devices 28,178,779 8,914,944 11,359,326 2,228,242 50,681,290
Subtotals 202,854,970 64,177,393 82,865,687 16,040,795 365,938,846
368 Line Transformers 27,009,755 8,545,098 10,270,945 2,135,801 47,961,600
369 Services 31,556,969 6,437,679 219,164 420,188 38,634,000
370 Meters 0
Subtotals 58,566,724 14,982,777 10,490,109 2,555,989 86,595,600
Totals 261,421,695 79,160,170 93,355,796 18,596,784 452,534,446

Depreciation Expense
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures & Improvements 65,585 20,749 26,925 5,186 118,446 Detail (1460:N468)
362 Station Equipment 763,017 241,396 313,241 60,336 1,377,990
364 Poles, Towers & Fixtures 2,456,876 777,284 1,008,077 194,278 4,436,515
365 OH Conductors & Devices 1,617,655 511,779 663,735 127,916 2,921,085
366 UG Conduit 597,711 189,098 240,371 47,264 1,074,445
367 UG Conductors & Devices 1,421,116 449,600 572,875 112,375 2,555,966
Subtotals 6,921,960 2,189,906 2,825,225 547,355 12,484,446
368 Line Transformers 1,149,423 363,644 437,089 90,891 2,041,046
369 Services 1,169,684 238,618 8,123 15,575 1,432,000
370 Meters
Subtotals 2,319,107 602,262 445,212 106,465
Totals 9,241,067 2,792,168 3,270,437 653,821
Total Distribution Plant Depreciation Rates by Account
Test Year Effective Weighted Distribution Term Fac
Account Account Plant in Accumulated Net Depreciation Depreciation Depreciation Weighted Weighted
Number Description Service Depreciation Plant Expense Rate Rate Rate Rate
360 Land & Land Rights $5,093,000 $357,000 $4,736,000 $37,000 0.73% 0.01% 0.00%
361 Structures & Improvements $8,756,000 $2,440,000 $6,316,000 $135,000 1.54% 0.02% 0.02%
362 Station Equipment $62,863,000 $18,806,000 $44,057,000 $1,540,000 2.45% 0.22% 0.28%
364 Poles, Towers & Fixtures $203,217,000 $52,129,000 $151,088,000 $4,722,000 2.32% 0.73% 0.83%
365 OH Conductors & Devices $140,423,000 $44,632,000 $95,791,000 $3,081,000 2.19% 0.44% 0.51%
366 UG Conduit $57,986,000 $19,223,000 $38,763,000 $1,110,000 1.91% 0.15% 0.16%
367 UG Conductors & Devices $98,830,000 $46,185,000 $52,645,000 $2,655,000 2.69% 0.29% 0.54%
368 Line Transformers $97,732,000 $49,513,000 $48,219,000 $2,052,000 2.10% 0.21% 1.24%
369 Services $71,826,000 $33,192,000 $38,634,000 $1,432,000 1.99% 0.16% 0.82%
370 Meters I I $0 $0 #DIV/0! #DIV/0! #DIV/0!
Totals 1 $746,726,000 1 $266,477,000 1 $480,249,000 $16,764,000 1 2.2450%1 2.2450%1 2.3341% #DIV/0!

I
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order II '
WO Number: 1002911858 Description: Development
Customer Name: Est Date: Feb 14,2025 2:25:55 PM
Work Zone: SMALLJOB Design Version: 16
Service Address: Crew Type: URDCREW
Estimate Est Labor Contractor Labor Contract Materials Direct Service To Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Amt Amt Materials Cost for
Cost Cost AdHoc
78682 16 252.1 $0.00 $14,894.08 $0.00 $24,539.19 $0.00 $0.00 $3,889.96 $0.00 $14,056.09 $0.00 $42,598.71 $0.00 $99,978.03
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 1CN15 E\UP\EC CABLE UG#1SOL W/CN 15KV 2,211 3.08219358 6,814.73
25P-13-240/120 E\UX\TR PAD XFMR,25KVA,1 PH,13200/7620,240/120V,NO TAPS 1 7,655.6 7,655.6
2CDTPL E\UP\CD CNDT-2 INCH PVC 2,010 2.02416418 4,068.57
2SWEEP E\UP\CD SWEEP,2 IN,90 DEG PVC 12 21.28416667 255.41
37.5P-20-240/120 E\UX\TR PAD XFMR,37.5KVA,1 PH,20780/12000,240/120V,NO TAPS 3 8,983.6 26,950.8
3CDTPL E\UV\CD CNDT-3 INCH PVC 1,230 3.57460163 4,396.76
3SWEEP E\UV\CD SWEEP,3 IN,90 DEG PVC 16 36.524375 584.39
4/OTXUG E\UV\SW CABLE#4/0 UG TRIPLEX 1,353 2.95223208 3,994.37
50P-13-240/120 E\UX\TR PAD XFMR,50KVA,1 PH,13200/7620,240/120V,NO TAPS 1 9,286.6 9,286.6
BC15 E\UP\PC BUSH CAP 15KV 2 38.815 77.63
BOXPAD E\UX\UE BOX PAD-1PH PADMOUNT TRANSF 5 1,454.15 7,270.75
BUS40 E\UV\SC SEC BUS-4 POS,1-SCREW CONN 24 54.11375 1,298.73
CBLPUSH E\UP\EC CABLE PUSH 4 HRS/CABLE/CONDUIT 1 419.5 419.5
EB15 E\UP\PC ELBW 15KV FOR#1 ALCN 12 139.06583333 1,668.79
GNDUG E\UP\GR GROUND-AT PAD OR VAULT 2 88.24 176.48
GNDUG E\UX\GR GROUND-AT PAD OR VAULT 5 88.24 441.2
HH E\UL\HH HANDHOLE 13 IN X 24 IN 8 271.1325 2,169.06
JE1 E\UP\EN JNCTN ENCL 1PH 15KV 4POS 2 1,219.34 2,438.68
JE1-GNDSLV E\UP\UE GROUND SLV 1PH JE1&JE1-25KV 2 460.09 920.18
Electric Admin and Acct Electric Admin and Acct -485.3
Electric Labor Overhead Electric Labor Overhead 10,410.96
Electric Material Overhead Electric Material Overhead 7,141.96
Electric Overhead Electric Overhead 2,022.18
Overall-Total ■===Ill 99,978.03
Development Cost Per Lot
Total Cost Lots Cost/Lot
$ 99,978 3C 5 3,333
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

i
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order 1002911858
WO Number: 1002911858 Description: Builder's Charge
Customer Name: Est Date: Feb 13,2025 1:54:01 PM
Work Zone: SMALLJOB Design Version: 17
Service Address: Crew Type: URDCREW
Estimate � Est� Labor Contractor Labor Contract Materials Direct Service Tools Contract I Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for AdHoc
Cost
78682 17 2.76 $0.00 $163.06 $0.00 $169.60 $0.00 $0.00 $42.58 $0.00 $140.62 $0.00 $0.00 $0.00 $515.86
Work Function Original CU Name Description Quantity I Unit Cost Linecost
I 2/OTXUG E\UV\SW CABLE 2/0 UG TRIPLEX 55 2.41090909 132.6
2CDTPL E\UV\CD CNDT-2 INCH PVC 50 2.0216 101.08
DD24HOE E\UV\DT BACKHOE 24 IN DIRT DITCH 50 2.8312 141.56
Electric Admin and Acct Electric Admin and Acct -2.25
Electric Labor Overhead Electric Labor Overhead 113.98
Electric Material Overhead Electric Material Overhead 19.51
Electric Overhead Electric Overhead 9.38
Overall-Total 01111111�
He 1 of 3 Run Date: Feb 13,2025
Internal Use 0nly

i
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order 1002911858
WO Number: 1002911858 Description: OH Primary Fixed
Customer Name: Est Date: Feb 13,2025 1:58:45 PM
Work Zone: SMALLJOB Design Version: 18
Service Address: Crew Type: OHCREW
Estimate I Est Labor Contractor Labor Contract Materials I Direct I Service Tools Contract I Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Amt Amt Materials Cost for Ad Hoc
Cost Cost
78682 18 23.87 $0.00 $1,390.91 $0.00 $2,358.01 $0.00 $0.00 $464.03 $0.00 $1,323.46 $0.00 $0.00 $0.00 $5,536.41
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 1X E\OH\GA ANCHOR PLATE 1 IN X 10 FT 1 513.6 513.6
45PCL3 E\OH\PL POLE CDR 45 FT DIRT CLS 3 1 1,961.49 1,961.49
7/16DGKIT-LIGHT E\OH\GA DOWN GUY KIT 7/16 LIGHT CONSTR 2 530.605 1,061.21
CDEA4AC E\OH\CL CLAMP D.E.AUTO FOR#4 ACSR 4 38.3425 153.37
DEINPL25 E\OH\IN INSULATOR DEADEND 15/25KV PE 2 21.215 42.43
GND E\OH\GR GROUND ROD 1 101.52 101.52
GND-THEFT DIET E\OH\GR GROUND THEFT DETERRENT COVER 1 112.37 112.37
NDE E\OH\IN DEADEND NEUT(8KV) 2 13.765 27.53
NPDEHW E\OH\HW HDWRE D.E.NEUT 1 WAY ON POLE 2 26.135 52.27
PDEHW E\OH\HW HDWR DE-1 WAY ON POLE 2 39.785 79.57
PIVT15-25 E\OH\IN INSULATOR-PIN VISE TOP 15-25KV 1 43.28 43.28
PP E\OH\PI POLE TOP PIN SINGLE 15-35KV 1 64.31 64.31
Electric Admin and Acct Electric Admin and Acct -25.25
Electric Labor Overhead Electric Labor Overhead 972.23
Electric Material Overhead Electric Material Overhead 271.17
Electric Overhead Electric Overhead 105.31
Overall-Total 5,536.41 J
He 1 of 3 Run Date: Feb 13,2025
Internal Use 0nly

I
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order II '
WO Number: 1002911858 Description: OH Primary Variable
Customer Name: Est Date: Feb 13,2025 1:59:37 PM
Work Zone: SMALLJOB Design Version: 19
Service Address: Crew Type: OHCREW
Estimate I Est Labor Contractor Labor Contract Materials Direct Service Tools Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Amt Amt Materials CostforAdHoc
Cost Cost
78682 19 17.53 $0.00 $1,021.46 $0.00 $1,603.32 $0.00 $0.00 $340.79 $0.00 $954.69 $0.00 $0.00 $0.00 $3,920.26
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 1 RH E\OH\SR SEC RACK,1 SPOOL-HEAVY DUTY 1 137.92 137.92
45PCL3 E\OH\PL POLE CDR 45 FT DIRT CLS 3 1 1,961.49 1,961.49
4ACSR E\OH\EC CNDTR 4 ACSR 770 0.6991039 538.31
GND E\OH\GR GROUND ROD 1 101.52 101.52
GND-THEFT DET E\OH\GR GROUND THEFT DETERRENT COVER 1 112.37 112.37
PIVT15-25 E\OH\IN INSULATOR-PIN VISE TOP 15-25KV 1 43.28 43.28
PP E\OH\PI POLE TOP PIN SINGLE 15-35KV 1 64.31 64.31
ST4 E\OH\CL PRFRMD TIE WIRE-SPOOL#4 ACSR 1 6.37 6.37
Electric Admin and Acct Electric Admin and Acct -17.79
Electric Labor Overhead Electric Labor Overhead 713.98
Electric Material Overhead Electric Material Overhead 184.38
Electric Overhead Electric Overhead 74.12
Overall-Total 3,920.26
Overhead Primary Variable Cost
Total Cost Length(ft) Cost/ft
$ 3,920 350 $ 11.20
He 1 of 3 Run Date: Feb 13,2025
Internal Use 0nly

I
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order II '
WO Number: 1002911858 Description: OH Service
Customer Name: Est Date: Feb 13,2025 2:00:47 PM
Work Zone: SMALLJOB Design Version: 20
Service Address: Crew Type: OHCREW
Estimate I Est� Labor Contractor Labor Contract Materials Direct Service Tools Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for AdHoc
Cost
78682 20 1.86 $0.00 $108.38 $0.00 $70.98 $0.00 $0.00 $36.15 $0.00 $88.00 $0.00 $0.00 $0.00 $303.51
Work Function Original CU Name Description Quantity Unit Cost I Linecost
I 2TX E\OH\SW CNDTR#2 TRIPLEX 66 3.26530303 215.51
Electric Admin and Acct Electric Admin and Acct -1.3
Electric Labor Overhead Electric Labor Overhead 75.76
Electric Material Overhead Electric Material Overhead 8.16
Electric Overhead Electric Overhead 5.38
all 303.51
Overhead Service Variable Cost
Total Cast Length (ft; Cost/ft
S 304 60 S 5.06
He 1 of 3 Run Date: Feb 13,2025
Internal Use 0nly

i
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order 1002911858
WO Number: 1002911858 Description: OH Transformer
Customer Name: Est Date: Feb 14,2025 8:13:41 AM
Work Zone: SMALLJOB Design Version: 21
Service Address: Crew Type: OHCREW
Estimate Est Labor Contractor Labor Contract Materials Direct Service Tools Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Amt Amt Materials Cost for AdHoc
Cost Cast
78682 21 101.4 $0.00 $5,908.56 $0.00 $74.10 $0.00 $0.00 $1,971.24 $0.00 $4,289.72 $0.00 $20,291.72 $0.00 $32,535.34
Work Function Original CU Name Description Quantity Unit Cost I Linecost
1 100-13-120/240 E\OH\TR OH XFMR,100KVA,1 PH,7620/13200,120/240V,NO TAPS 1 7,840.57 7,840.57
15-13-120/240 E\OH\TR OH XFMR,15KVA,1 PH,7620/13200,120/240V,NO TAPS 1 3,812.65 3,812.65
25-13-120/240 E\OH\TR OH XFMR,25KVA,1 PH,7620/13200,120/240V,NO TAPS 1 4,455.65 4,455.65
37.5-13-120/240 E\OH\TR OH XFMR,37.5KVA,1 PH,7620/13200,120/240V,NO TAPS 1 3,040.49 3,040.49
50-13-120/240 E\OH\TR OH XFMR,50KVA,1 PH,7620/13200,120/240V,NO TAPS 1 3,322.82 3,322.82
75-13-120/240 E\OH\TR OH XFMR,75KVA,1 PH,7620/13200,120/240120V,NO TAPS 1 3,375.65 3,375.65
Electric Admin and Acct Electric Admin and Acct -155.08
Electric Labor Overhead Electric Labor Overhead 4,130.08
Electric Material Overhead Electric Material Overhead 2,066.32
Electric Overhead Electric Overhead 646.19
Overall-Total _]32,535.34
He 1 0'
3 Run Date: Feb 14,2025
Internal Use 0nly

Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
WO Number: 1002911858 Description: OH Transformer Install
Customer Name: Est Date: Feb 13,2025 2:02:02 PM
Work Zone: SMALLJOB Design Version: 22
Service Address: Crew Type: OHCREW
[lis1q, ate Est Labor[Contractor Labor Contract Materials Direct ServiceTools Contract Overhead Salvage Deferred Adhoc AdjustedTotal
Reuest Ver Hours rs Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for Ad Hoc
Cost
78682 22 6.29 $0.00 $366.50 $0.00 $569.16 $0.00 $0.00 $122.29 $0.00 $341.73 $0.00 $0.00 $0.00 $1,399.E
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 18FGSOB E\OH\LF 18 IN FIBERGLASS SO BRACKET 1 235.24 235.24
3/OCUWP E\OH\RW CNDTR,3/0 COPPER WP 23 4.54478261 104.53
3R E\OH\SR 3 SPOOL RACK 1 198.03 198.03
C0100 E\OH\XD CUTOUT POLY 15,25,35KV 100A 1 214.58 214.58
GNDT E\OH\GR GROUND-OH TRNSFORMER 1 31.11 31.11
LA10T E\OH\XD TFMR LIGHTNING ARRESTER 10KV 1 226.26 226.26
TMHW E\OH\HW TRANSF MOUNTING HRDWR 3-25KVA 1 48.2 48.2
Electric Admin and Acct Electric Admin and Acct -6.36
Electric Labor Overhead Electric Labor Overhead 256.17
Electric Material Overhead Electric Material Overhead 65.46
Electric Overhead Electric Overhead 26.46
Overall-Total 1,399.68
OH Transformer Unit Cost %Used %Cost Overhead Transformer Total
15-13-120/240 S 3,812.65 32.82% $1,251.31 Install Transformer Total
25-13-120/240 5 4,455.65 30.52% $1,359.86 $ 1,400 $ 3,909 $ 5,308
37-13-120/240 5 3,040.49 13.63% $ 414.42
50-20-120/240 $ 3,322.82 15.26% $ 507.06
75-13-120/240 $ 3,375.65 5.24% $ 176.88
100-13-120/240 $ 7,840.57 2.54% $ 199.15
Total $ 3,909
Fe 1 of 3 Run Date: Feb 13,2025
lnternal Use 0nly

i
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order 1002911858
WO Number: 1002911858 Description: UG Primary Fixed
Customer Name: Est Date: Feb 13,2025 2:03:24 PM
Work Zone: SMALLJOB Design Version: 23
Service Address: Crew Type: URDCREW
Estimate � Est I Labor Contractor Labor Contract Materials Direct Service Tools Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for AdHoc
Cost
78682 23 6.96 $0.00 $411.20 $0.00 $1,558.40 $0.00 $0.00 $107.39 $0.00 $506.11 $0.00 $0.00 $0.00 $2,583.10
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 2SWEEP E\UP\CD SWEEP,2 IN,90 DEG PVC 2 21.35 42.7
BC15 E\UP\EN BUSH CAP 15KV 2 38.855 77.71
EB15 E\UX\PC ELBW 15KV FOR#1 ALCN 2 139.07 278.14
JE1 E\UP\EN JNCTN ENCL 1 PH 15KV 4POS 1 1,218.35 1,218.35
JE1-GNDSLV E\UP\UE GROUND SLV 1PH JE1&JE1-25KV 1 460.09 460.09
Electric Admin and Acct Electric Admin and Acct -12.46
Electric Labor Overhead Electric Labor Overhead 287.43
Electric Material Overhead Electric Material Overhead 179.22
Electric Overhead Electric Overhead 51.92
Overall-Total
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

I
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order II '
WO Number: 1002911858 Description: UG Primary Variable
Customer Name: Est Date: Feb 14,2025 8:24:02 AM
Work Zone: SMALLJOB Design Version: 24
Service Address: Crew Type: URDCREW
Estimate I Est Labor Contractor Labor Contract Materials Direct Service Tools I Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Amt Amt Materials Cost for AdHoc
Cost Cost
i
78682 24 46.88 $0.00 $2,769.67 $0.00 $2,559.98 $0.00 $0.00 $723.37 $0.00 $2,345.40 $0.00 $0.00 $0.00 $8,398.42
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 1CN15 E\UP\EC CABLE UG#1SOL W/CN 15KV 682 3.08158358 2,101.64
2CDTPL E\UP\CD CNDT-2 INCH PVC 620 2.02516129 1,255.6
CBLPUSH E\UP\EC CABLE PUSH 4 HRS/CABLE/CONDUIT 1 419.5 419.5
DD36HOE E\UP\DT BACKHOE 36 IN DIRT DITCH 620 3.67141935 2,276.28
Electric Admin and Acct Electric Admin and Acct -36.32
Electric Labor Overhead Electric Labor Overhead 1,936
Electric Material Overhead Electric Material Overhead 294.4
Electric Overhead Electric Overhead 151.32
Overall-Total - 8,398.42
Underground Primary Variable
Total Cost Length(ft) Cost/ft
$ 8,398 620 $ 13.55
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

i
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order 1002911858
WO Number: 1002911858 Description: UG Secondary Fixed
Customer Name: Est Date: Feb 13,2025 2:05:26 PM
Work Zone: SMALLJOB Design Version: 25
Service Address: Crew Type: URDCREW
Estimate Est� Labor Contractor Labor Contract Materials Direct Service Tools Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for AdHoc
I Cost
78682 25 2.79 $0.00 $164.82 $0.00 $282.53 $0.00 $0.00 $43.04 $0.00 $157.03 $0.00 $0.00 $0.00 $647.42
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 2SWEEP E\UV\CD SWEEP,2 IN,90 DEG PVC 1 21.34 21.34
3SWEEP E\UV\CD SWEEP,3 IN,90 DEG PVC 1 36.61 36.61
BUS40 E\UV\SC SEC BUS-4 POS,1-SCREW CONN 3 53.95666667 161.87
HH E\UL\HH HANDHOLE 13 IN X 24 IN 1 270.57 270.57
Electric Admin and Acct Electric Admin and Acct -2.95
Electric Labor Overhead Electric Labor Overhead 115.21
Electric Material Overhead Electric Material Overhead 32.49
Electric Overhead Electric Overhead 12.28
Overall-Total 647.42
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

I
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order II '
WO Number: 1002911858 Description: UG Secondary Variable
Customer Name: Est Date: Feb 13,2025 2:07:45 PM
Work Zone: SMALLJOB Design Version: 26
Service Address: Crew Type: URDCREW
Estimate Est Labor Contractor Labor Contract Materials Direct Service Tools Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for AdHoc
Cost
78682 26 2.76 $0.00 $163.06 $0.00 $276.80 $0.00 $0.00 $42.58 $0.00 $154.96 $0.00 $0.00 $0.00 $637.40
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 3CDTPL E\UV\CD CNDT-3 INCH PVC 50 3.5716 178.58
4/OTXUG E\UV\SW CABLE#4/0 UG TRIPLEX 55 2.95090909 162.3
DD24HOE E\UV\DT BACKHOE 24 IN DIRT DITCH 50 2.8312 141.56
Electric Admin and Acct Electric Admin and Acct -2.91
Electric Labor Overhead Electric Labor Overhead 113.98
Electric Material Overhead Electric Material Overhead 31.83
Electric Overhead Electric Overhead 12.06
Overall-Total = 7
Underground Secondary Variable
Total Cost Length (ft) Cost/ft
$ 637 50 $ 12.75
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

I
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order II '
WO Number: 1002911858 Description: UG Service
Customer Name: Est Date: Feb 13,2025 2:08:35 PM
Work Zone: SMALLJOB Design Version: 27
Service Address: Crew Type: URDCREW
Estimate Est Labor Contractor Labor Contract Materials Direct Service Tools Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for AdHoc
Cost
78682 27 4.13 $0.00 $244.00 $0.00 $253.54 $0.00 $0.00 $63.73 $0.00 $210.37 $0.00 $0.00 $0.00 $771.64
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 2/OTXUG E\UV\SW CABLE 2/0 UG TRIPLEX 82 2.40158537 196.93
2CDTPL E\UV\CD CNDT-2 INCH PVC 75 2.02653333 151.99
DD24HOE E\UV\DT BACKHOE 24 IN DIRT DITCH 75 2.83133333 212.35
Electric Admin and Acct Electric Admin and Acct -3.38
Electric Labor Overhead Electric Labor Overhead 170.56
Electric Material Overhead Electric Material Overhead 29.16
Electric Overhead Electric Overhead 14.03
Overall-Total M.64
Underground Service Variable Cost
Total Length(ft) Cast/ft
$ 772 75 $ 10.29
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

i
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order 1002911858
WO Number: 1002911858 Description: UG Transformer
Customer Name: Est Date: Feb 13,2025 2:09:14 PM
Work Zone: SMALLJOB Design Version: 28
Service Address: Crew Type: URDCREW
Estimate Est Labor Contractor Labor Contract Materials Direct Service Tools I Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools At Amt Materials Cost for AdHoc
Cost Cost
78682 28 101.4 $0.00 $5,990.70 $0.00 $38.28 $0.00 $0.00 $1,564.62 $0.00 $4,336.19 $0.00 $40,531.43 $0.00 $52,461.22
Work Function Original CU Name Description Quantity Unit Cost I Linecost
I 10OP-13-240/120 E\UX\TR PAD XFMR,100KVA,1 PH,13200/7620,240/120V,NO TAPS 1 4,476.6 4,476.6
15P-13-240/120-T E\UX\TR PAD XFMR,15KVA,1 PH,13200/7620,240/120V,TAPS 1 7,436.6 7,436.6
25P-13-240/120 E\UX\TR PAD XFMR,25KVA,1 PH,13200/7620,240/120V,NO TAPS 1 7,655.6 7,655.6
37.5P-13-240/120 E\UX\TR PAD XFMR,37.5KVA,1 PH,13200/7620,240/120V,NO TAPS 1 8,598.6 8,598.6
5OP-13-240/120 E\UX\TR PAD XFMR,50KVA,1 PH,13200/7620,240/120V,NO TAPS 1 9,286.6 9,286.6
75P-13-240/120 E\UX\TR PAD XFMR,75KVA,1 PH,13200/7620,240/120V,NO TAPS 1 5,881.6 5,881.6
Electric Admin and Acct Electric Admin and Acct -260.01
Electric Labor Overhead Electric Labor Overhead 4,187.5
Electric Material Overhead Electric Material Overhead 4,114.73
Electric Overhead Electric Overhead 1,083.4
Overall-Total - 52,461.22
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order II '
WO Number: 1002911858 Description: UG Transformer Install
Customer Name: Est Date: Feb 13,2025 2:12:22 PM
Work Zone: SMALLJOB Design Version: 29
Service Address: Crew Type: URDCREW
Estimate Est Labor Contractor Labor Contract Materials Direct Service Tools Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for AdHoc
Cost
78682 29 12.19 $0.00 $720.18 $0.00 $693.56 $0.00 $0.00 $188.09 $0.00 $613.59 $0.00 $0.00 $0.00 $2,215.42
Work Function Original CU Name Description Quantity Unit Cost Linecost
I 2SWEEP E\UP\CD SWEEP,2 IN,90 DEG PVC 1 21.34 21.34
BC15 E\UX\PC BUSH CAP 15KV 1 38.1 38.1
BOXPAD E\UX\UE BOX PAD-1 PH PADMOUNT TRANSF 1 1,454.15 1,454.15
GNDUG E\UX\GR GROUND-AT PAD OR VAULT 1 88.24 88.24
Electric Admin and Acct Electric Admin and Acct -9.61
Electric Labor Overhead Electric Labor Overhead 503.4
Electric Material Overhead Electric Material Overhead 79.76
Electric Overhead Electric Overhead 40.04
Overall-Total 2,215.42
UG Transformer Unit Cost %Used %Cost Underground Transformer Total
15P-13-120/240 $ 7,436.60 25.22% $1,875.51 Install ITransformer Total
25P-13-120/240 $ 7,655.60 33.51% $2,565.39 $ 2,215 1 $ 7,787 $ 10,003
37P-20-120/240 $ 8,598.60 9.74% $ 837.50
5OP-13-120/240 $ 9,286.60 20.28% $1,883.32
75P-13-120/240 $ 5,881.60 8.68% $ 510.52
10OP-13-120/240 $ 4,476.60 2.57% $ 115.05
Total $7,787.30
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

i
Work Order Cost Estimate Data Source:Work
Order
Data Updated Daily
Work Order 1002911858
WO Number: 1002911858 Description: Secondary Pole Fixed Cost
Customer Name: Est Date: Feb 13,2025 2:13:42 PM
Work Zone: SMALLJOB Design Version: 30
Service Address: Crew Type: OHCREW
Estimate � Est I Labor Contractor Labor Contract Materials Direct Service Contract Overhead Salvage Deferred Adhoc Adjusted Total
Request Ver Hours Hours Cost Labor Cost Materials Cost Cost Tools Cost Amt Amt Materials Cost for AdHoc
Cost
78682 30 11.52 $0.00 $671.27 $0.00 $791.92 $0.00 $0.00 $223.95 $0.00 $592.34 $0.00 $0.00 $0.00 $2,279.48
Work Function Original CU Name Description Quantity Unit Cost I Linecost
1 1 RH E\OH\SR SEC RACK,1 SPOOL-HEAVY DUTY 1 137.92 137.92
35PCL4 E\OH\PL POLE CDR 35 FT DIRT CLS 4 1 1,549.22 1,549.22
Electric Admin and Acct Electric Admin and Acct -10.12
Electric Labor Overhead Electric Labor Overhead 469.21
Electric Material Overhead Electric Material Overhead 91.07
Electric Overhead Electric Overhead 42.18
Overall-Total J 2,4
He 1 of 3 Run Date: Feb 14,2025
Internal Use 0nly

Avista Corp. Am P.O. Box 3727 elIVISTA •
1411 East Mission Corp.
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
April 14, 2025
<<Recipient>>
<<Address>>
<<Address>>
<<Address>>
Dear Builder and/or Developer:
Avista Utilities is proud to have supplied your projects with natural gas and electric service, as well as
quality construction coordination, of your utility needs for many years. As you may know, in the spring
of each year, the Company files a request with the Idaho Public Utilities Commission ("Commission")
to update the costs associated with the materials required to provide our electric service for individual
homes and new developments.
The Company filed its proposed changes with the Commission on March 31, 2025, and if the requested
changes are approved, they would go into effect on May 15, 2025.
The changes include updating the standard or basic development costs and allowance to reflect actual
2024 material and labor costs. Below is a summary of the changes included in the filing:
Residential Developments
Present Proposed
Total Cost per Lot $ 3,358 $ 3,849
Less:Service Cost $ 525 $ 516
Developer Responsibility $ 2,833 $ 3,333
Developer Refundable Payment $ 2,475 $ 2,545
Builder Non-Refundable Payment $ 883 $ 1,304
Allowance $ 2,475 $ 2,545
The proposed change in the cost per lot would require builders to make a $1,304 non-refundable
payment. Developers would only need to provide a letter of credit, or cash deposit, for $3,333 per
residence until such time as a permanent hookup is made.
The Company's applications are proposals, subject to public review and a Commission decision.
Copies of the applications are available for public review at the offices of both the Commission and
Avista, and on the Commission's website (www.puc.idaho.gov). Customers may file with the
Commission written comments related to the Company's filings. Customers may also subscribe to

the Commission's RSS feed (http://www.puc.idaho.gov/rssfeeds/rss.htm) to receive periodic
updates via e-mail about the case. Copies of rate filings are also available on our website,
www.myavista.com/rates.
If you would like to submit comments on the proposed change, you can do so by going to the
Commission website or mailing comments to:
Idaho Public Utilities Commission
P.O. Box 83720
Boise, ID 83720-0074
If you have any questions or concerns, please feel free to contact your Avista Account Executive or
Customer Design Coordinator.
T ,
Jamie Howard
Account Executive-Development Specialist
208-769-1871

Fourth Revision Sheet 51
Canceling
I.P.U.C. No.28 Third Revision Sheet 51 51
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51
LINE EXTENSION, CONVERSION AND RELOCATION SCHEDULE
IDAHO
1. APPLICABILITY
The rules for Line Extensions in this Schedule apply to all existing and
prospective Customers requesting a new line extension.
The rules for Conversions and Relocations in this Schedule apply to all
Customers requesting changes to existing facilities.
2. GENERAL RULES:
a. Every Customer who wants the Company to design a line extension must
first submit a written application. A Design Fee of$150 may be required
for any line extension, Conversion of Primary Circuit, or Relocation of
Primary Circuit,that is unusually large, complex, or of a questionable
nature, and for each additional design requested.
b. The Company shall have the right to enter and exit the Customer's
property to construct, reconstruct, operate and maintain the line
extension. The Company's agents and employees shall have access at
all reasonable times for reading, inspecting, constructing, reconstructing,
repairing and removing the Company's meters, metering equipment and
electric facilities.
C. All necessary right-of-way assignments, easements and permits across
other properties will be secured at no cost before the Company
constructs the line extension.
d. The length, depth, Point of Delivery, location, route, phases, voltage,
capacity and cost of the Line Extension shall be determined by the
Company. The line extension shall be compatible with existing
neighboring electric facilities.
e. Premises where the Company's electric facilities have been removed or
otherwise disconnected for longer than twelve months, and where a
customer wants service re-established, will be treated as a new
customer and granted an allowance.
Issued March 8, 2019 Effective May 1, 2019
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Fifth Revision Sheet 51
Canceling
I.P.U.C. No.28 Fourth Revision Sheet 51 51
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51
LINE EXTENSION, CONVERSION AND RELOCATION SCHEDULE
IDAHO
1. APPLICABILITY
The rules for Line Extensions in this Schedule apply to all existing and
prospective Customers requesting a new line extension.
The rules for Conversions and Relocations in this Schedule apply to all
Customers requesting changes to existing facilities.
2. GENERAL RULES:
a. Every Customer who wants the Company to design a line extension must
first submit a written application. A $1 000 application fee will be
required for load requests of 3 MVA or greater. A Design Fee of$150
may be required for any line extension, Conversion of Primary Circuit, or
Relocation of Primary Circuit.,that is unusually large, complex, or of a
questionable nature, and for each additional design requested.
b. The Company shall have the right to enter and exit the Customer's
property to construct, reconstruct, operate and maintain the line
extension. The Company's agents and employees shall have access at
all reasonable times for reading, inspecting, constructing, reconstructing,
repairing and removing the Company's meters, metering equipment and
electric facilities.
C. All necessary right-of-way assignments, easements and permits across
other properties will be secured at no cost before the Company
constructs the line extension.
d. The length, depth, Point of Delivery, location, route, phases, voltage,
capacity and cost of the Line Extension shall be determined by the
Company. The line extension shall be compatible with existing
neighboring electric facilities.
e. Premises where the Company's electric facilities have been removed or
otherwise disconnected for longer than twelve months, and where a
customer wants service re-established, will be treated as a new
customer and granted an allowance.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Tenth Revision Sheet 51 B
Canceling
I.P.U.C. No.28 Ninth Revision Sheet 51B 51B
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
When two or more Customers apply concurrently for service
from the same Line Extension, each will receive an Allowance
up to their proportion of the Basic and Exceptional Cost of the
line extension.
Allowances shall be granted only against the Basic and
Exceptional Cost of the current project and not against any
part of an earlier or future extension.
The Allowance will be equal to the Basic and Exceptional Cost
or the applicable amount listed below, whichever is less:
MAXIMUM ALLOWANCE
Schedule 1 individual Customer $2,475 per unit
Schedule 1 duplex $1,959 per unit
Schedule 1 multiplex $1,490 per unit
EXCEPTION: The Company will not grant an immediate
Allowance if the Company, in its sole judgement, determines
that the load:
a) is less than 2500 kWh per year, or
b) will be in service less than five years.
A mobile home will not qualify for an Allowance until it has
permanent connections to both water service and either a
sewer or septic system. If such connections are made within
five years after the completion of the line extension, the
Company will, at that time, refund the Basic and Exceptional
Cost or the amount of the Allowance in effect at the time of the
line construction, whichever is less. The Customer must apply
for the refund before the line extension becomes six years old.
Issued March 29, 2024 Effective May 15, 2024
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
PAU- r . w....-

Eleventh Revision Sheet 51 B
Canceling
I.P.U.C. No.28 Tenth Revision Sheet 51B 51B
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
When two or more Customers apply concurrently for service
from the same Line Extension, each will receive an Allowance
up to their proportion of the Basic and Exceptional Cost of the
line extension.
Allowances shall be granted only against the Basic and
Exceptional Cost of the current project and not against any
part of an earlier or future extension.
The Allowance will be equal to the Basic and Exceptional Cost
or the applicable amount listed below, whichever is less:
MAXIMUM ALLOWANCE
Schedule 1 individual Customer $2,545 per unit
Schedule 1 duplex $2,035 per unit
Schedule 1 multiplex $1,530 per unit
EXCEPTION: The Company will not grant an immediate
Allowance if the Company, in its sole judgement, determines
that the load:
a) is less than 2500 kWh per year, or
b) will be in service less than five years.
A mobile home will not qualify for an Allowance until it has
permanent connections to both water service and either a
sewer or septic system. If such connections are made within
five years after the completion of the line extension, the
Company will, at that time, refund the Basic and Exceptional
Cost or the amount of the Allowance in effect at the time of the
line construction, whichever is less. The Customer must apply
for the refund before the line extension becomes six years old.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twenty-Sixth Revision Sheet 51 E
Canceling
I.P.U.C. No.28 Twenty-Fifth Revision Sheet 51 E 51 E
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
5) "Share of Previous Extension" applies only to Primary Circuits
less than five years old. If part of a previous line extension is
used to serve a new Customer, the new Customer must pay a
share of the previous Primary Circuit cost and Transformer
cost, if shared, to the Company before the start of
construction. The amount paid by the new Customer will be
refunded to existing Customers in relation to their share of the
Primary Circuit and Transformer, if shared. The Company will
refund appropriate shares to the bearers of Extension
Certificates when the Certificates are presented for payment
and the connection of the subsequent Customer has been
verified. The Company will make a reasonable attempt to
inform the bearer of the Certificate when a refund is due.
Bearers of Extension Certificates must apply for refunds
before the original line extension becomes six years old.
Unclaimed refunds will be returned to the contributor.
EXAMPLE:
1. First Customer pays $13,430 for 1,000 feet of
primary underground circuit{$43 46 per foot).
2. Second Customer takes service within five years
using 600 feet of the original extension.
3. Both Customers share the first 600 feet equally:
600 ft x $13.48/ft x '/2 = $4,044.
4. The Second Customer's payment of$4-,044, will be
refunded to the First Customer to reduce his
investment in the 600 feet to $4 044. The First
Customer's investment in the remaining 400 feet
remains at $5-,392. ($ - , )
EXCEPTION: If the refund to an existing Customer is
less than $100 each, the new Customer will not be
required to pay that share and the existing Customer
will not receive a refund.
Issued March 29, 2024 Effective May 15, 2024
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twenty-Seventh Revision Sheet 51 E
Canceling
I.P.U.C. No.28 Twenty-Sixth Revision Sheet 51E 51E
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
5) "Share of Previous Extension" applies only to Primary Circuits
less than five years old. If part of a previous line extension is
used to serve a new Customer, the new Customer must pay a
share of the previous Primary Circuit cost and Transformer
cost, if shared, to the Company before the start of
construction. The amount paid by the new Customer will be
refunded to existing Customers in relation to their share of the
Primary Circuit and Transformer, if shared. The Company will
refund appropriate shares to the bearers of Extension
Certificates when the Certificates are presented for payment
and the connection of the subsequent Customer has been
verified. The Company will make a reasonable attempt to
inform the bearer of the Certificate when a refund is due.
Bearers of Extension Certificates must apply for refunds
before the original line extension becomes six years old.
Unclaimed refunds will be returned to the contributor.
EXAMPLE:
1. First Customer pays $13,550 for 1,000 feet of
primary underground circuit ($13.55 per foot).
2. Second Customer takes service within five years
using 600 feet of the original extension.
3. Both Customers share the first 600 feet equally:
600 ft x $13.55/ft x '/2 = $4,065.
4. The Second Customer's payment of $4,065, will be
refunded to the First Customer to reduce his
investment in the 600 feet to $4,065. The First
Customer's investment in the remaining 400 feet
remains at $5,420. ($13 550-$4 065-$4,065=$5,420)
EXCEPTION: If the refund to an existing Customer is
less than $100 each, the new Customer will not be
required to pay that share and the existing Customer
will not receive a refund.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twenty-Fifth Revision Sheet 51 F
Canceling
I.P.U.C. No.28 Twenty-Fourth Revision Sheet 51F 51F
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
4. RULES AND CHARGES FOR UNDEVELOPED RESIDENTIAL LOTS
a. A development is a group of neighboring undeveloped lots separated
by no more than streets and under the ownership or legal control of a
single party as determined by the Company. Both the General Rules
and the following rules apply to line extensions within
residential developments.
b. Before Company facilities will be installed, the developer must submit
a written application for service, a copy of the plat as approved by the
governing agency depicting dedicated utility easements approved by
the serving utilities and must pay an extension cost to the Company
which is computed as follows:
Basic and Exceptional Cost
+ Customer-Requested Costs
Cost Reductions
(one) Design Fee of$150 (if paid)
= extension cost within development
+ cost of extension to development
+ Share of Previous Extension
extension cost
1) "Basic and Exceptional Cost" will be computed from the
following rate per lot when the Development serves single
phase loads, has at least six lots and the average frontage is
no more than 175 feet per lot. The Basic and Exceptional Cost
includes the cost of the Primary Circuit, the Transformer and
the Secondary Circuit in the utility easement or public right-of-
way, but does not include the Service Circuit from the point of
connection with the Secondary Circuit to the Point of Delivery.
Developments: $2,933 per Lot
Issued March 29, 2024 Effective May 15, 2024
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
PCd .

Twenty-Sixth Revision Sheet 51 F
Canceling
I.P.U.C. No.28 Twenty-Fifth Revision Sheet 51F 51F
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
4. RULES AND CHARGES FOR UNDEVELOPED RESIDENTIAL LOTS
a. A development is a group of neighboring undeveloped lots separated
by no more than streets and under the ownership or legal control of a
single party as determined by the Company. Both the General Rules
and the following rules apply to line extensions within
residential developments.
b. Before Company facilities will be installed, the developer must submit
a written application for service, a copy of the plat as approved by the
governing agency depicting dedicated utility easements approved by
the serving utilities and must pay an extension cost to the Company
which is computed as follows:
Basic and Exceptional Cost
+ Customer-Requested Costs
Cost Reductions
- (one) Design Fee of$150 (if paid)
= extension cost within development
+ cost of extension to development
+ Share of Previous Extension
= extension cost
1) "Basic and Exceptional Cost" will be computed from the
following rate per lot when the Development serves single
phase loads, has at least six lots and the average frontage is
no more than 175 feet per lot. The Basic and Exceptional Cost
includes the cost of the Primary Circuit, the Transformer and
the Secondary Circuit in the utility easement or public right-of-
way, but does not include the Service Circuit from the point of
connection with the Secondary Circuit to the Point of Delivery.
Developments: $3,333 per Lot
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twenty-Sixth Revision Sheet 51 G
Canceling
I.P.U.C. No.28 Twenty-Fifth Revision Sheet 51G 51G
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
The Basic and Exceptional Cost for all other Developments will
be computed from the rates listed in this Schedule for Service
Circuits, Secondary Circuits, Transformers and Primary Circuits.
2) "Cost Reductions, "Customer-Requested Costs, and "Share of
Previous Extension" are described under Rules for Individual
Customers.
3) "Extension to development" is the line extension between the
Company's existing energized electric facilities and the
boundary of the development. The Rules for Individual
Customers apply to the extension to the development.
C. In lieu of a cash payment of the Basic and Exceptional Cost in a
Development, the Company will accept a letter of credit, a contractor's
performance bond, or another credit instrument agreeable to the
Company for $2,&33 per lot upon execution of a written agreement with
the Developer. The agreement shall prescribe the requirements for
such a credit instrument and shall permit the face amount of the
instrument to be reduced annually as new customers are connected
within the Development. The Developer will provide ditching within the
Development.
d. Prior to the installation of the Service Circuit to each single-family
residence in a development, the home builder will be required to make a
non-refundable cash payment to the Company of$993 per residence.
There will be no charge to the builder for the installation of the Service
Circuit to serve a duplex or multiplex dwelling.
e. A Developer who pays the extension cost described in 4.b.1) may apply
for a refund annually for each permanent Customer connected within the
Development during the first five years from the start of construction after
the extension is completed. The Company will make a reasonable
attempt to inform the bearer of the certificate when a refund is due. The
Company will pay the refund to the bearer of the Extension Certificate
when it is presented to the Company for payment and the connection of
the permanent Customer has been verified.
Issued March 29, 2024 Effective May 15, 2024
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twenty-Seventh Revision Sheet 51 G
Canceling
I.P.U.C. No.28 Twenty-Sixth Revision Sheet 51G 51G
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
The Basic and Exceptional Cost for all other Developments will
be computed from the rates listed in this Schedule for Service
Circuits, Secondary Circuits, Transformers and Primary Circuits.
2) Cost Reductions, "Customer-Requested Costs, and "Share of
Previous Extension" are described under Rules for Individual
Customers.
3) "Extension to development is the line extension between the
Company's existing energized electric facilities and the
boundary of the development. The Rules for Individual
Customers apply to the extension to the development.
C. In lieu of a cash payment of the Basic and Exceptional Cost in a
Development, the Company will accept a letter of credit, a contractor's
performance bond, or another credit instrument agreeable to the
Company for $3,333 per lot upon execution of a written agreement with
the Developer. The agreement shall prescribe the requirements for
such a credit instrument and shall permit the face amount of the
instrument to be reduced annually as new customers are connected
within the Development. The Developer will provide ditching within the
Development.
d. Prior to the installation of the Service Circuit to each single-family
residence in a development, the home builder will be required to make a
non-refundable cash payment to the Company of$1,304 per residence.
There will be no charge to the builder for the installation of the Service
Circuit to serve a duplex or multiplex dwelling.
e. A Developer who pays the extension cost described in 4.b.1) may apply
for a refund annually for each permanent Customer connected within the
Development during the first five years from the start of construction after
the extension is completed. The Company will make a reasonable
attempt to inform the bearer of the certificate when a refund is due. The
Company will pay the refund to the bearer of the Extension Certificate
when it is presented to the Company for payment and the connection of
the permanent Customer has been verified.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
PAUL) .__-

Twenty-Fourth Revision Sheet 51 H
Canceling
I.P.U.C. No.28 Twenty-Third Revision Sheet 51 H 51 H
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
For Developers who have made a cash payment to the Company for the
Basic and Exceptional Cost in the development, the sum of all refunds
shall not exceed the total Basic and Exceptional Cost paid by the
Developer or $2-,&33 per lot multiplied by the number lots, whichever is
less. The developer must apply for the refunds before the line extension
becomes six years old.
f. In a Development where primary taps may be required into some lots to
provide adequate service or where the loads are not clearly defined, the
Company may elect to install only an initial Primary Circuit through the
Development (no Transformers or Secondary Circuits). The Rules for
Individual Customers will be used to establish the extension cost of
the Primary Circuit and that cost must be paid in advance by the
Developer.
The permanent Customer on each lot must meet the Rules for
Individual Residential Customers for the extension into the lot, except
they will not pay a share of the cost of the Primary Circuit through the
Development or a share of previous extensions outside the
Development. The applicable Allowance will be credited first to the
Basic and Exceptional Cost to serve the permanent Customer. The
Developer will be refunded only the portion of the Allowance not
granted or applied to the permanent Customer.
Issued March 29, 2024 Effective May 15, 2024
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
PAUL)

Twenty-Fifth Revision Sheet 51 H
Canceling
I.P.U.C. No.28 Twenty-Fourth Revision Sheet 51 H 51 H
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
For Developers who have made a cash payment to the Company for the
Basic and Exceptional Cost in the development, the sum of all refunds
shall not exceed the total Basic and Exceptional Cost paid by the
Developer or $3,333 per lot multiplied by the number lots, whichever is
less. The developer must apply for the refunds before the line extension
becomes six years old.
f. In a Development where primary taps may be required into some lots to
provide adequate service or where the loads are not clearly defined, the
Company may elect to install only an initial Primary Circuit through the
Development (no Transformers or Secondary Circuits). The Rules for
Individual Customers will be used to establish the extension cost of
the Primary Circuit and that cost must be paid in advance by the
Developer.
The permanent Customer on each lot must meet the Rules for
Individual Residential Customers for the extension into the lot, except
they will not pay a share of the cost of the Primary Circuit through the
Development or a share of previous extensions outside the
Development. The applicable Allowance will be credited first to the
Basic and Exceptional Cost to serve the permanent Customer. The
Developer will be refunded only the portion of the Allowance not
granted or applied to the permanent Customer.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
PC& • � .

Eleventh Revision Sheet 51J
Canceling
I.P.U.C. No.28 Tenth Revision Sheet 51J 51J
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 — continued
1) The Total Estimated Extension Cost shall include all costs which
are necessary to provide service to the Customer, as determined
by the Company. The amount of the Allowance will be determined
individually for each Customer based on the Company's estimate
of the Customer's annual metered energy usage (delivered by
Avista) and an allowance per kWh based on the applicable service
schedule.
d. When two or more Customers apply concurrently for service from the
same Line Extension, each will receive an Allowance up to their
proportion of the Total Estimated Extension Cost. Allowances shall be
granted only against the costs of the current project and not against any
part of an earlier or future extension.
The Allowance will be the Total Estimated Extension Cost, or the applicable
Allowance by Schedule multiplied by the Customer's estimated metered
energy usage (delivered by Avista), whichever is less:
ALLOWANCE BY SERVICE SCHEDULE
Schedule 11 or 12: $9-19321 per kWh
Schedule 21 or 22: $0.'o 17?49 per kWh
Schedule 31 or 32: $9-31838 per kWh
Exception: The Company will not grant an immediate Allowance if the
Company, in its sole judgement, determines that the load is unknown, or
will be in service less than five years. If an Allowance is not provided at
the time service is installed, the Customer is eligible to receive a refund
of their Allowance when annual metered energy usage (delivered by
Avista) is known and measured. Any refund of Customer Allowance must
be requested by the Customer within five years of the service installation.
Undeveloped Commercial and Industrial Lots: A development is a group of
neighboring undeveloped lots separated by no more than streets and
under the ownership or legal control of a single party as determined by the
Company. The General Rules, the Rules for Commercial and Industrial
Customers and the following apply to line extensions within commercial or
industrial developments. Before Company facilities will be installed, the
developer must submit a written application for service and a copy of the
plat as approved by the governing agency depicting dedicated utility
easements approved by the serving utilities.
Issued March 29, 2024 Effective May 15, 2024
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twelfth Revision Sheet 51 J
Canceling
I.P.U.C. No.28 Eleventh Revision Sheet 51J 51J
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 — continued
1) The Total Estimated Extension Cost shall include all costs which
are necessary to provide service to the Customer, as determined
by the Company. The amount of the Allowance will be determined
individually for each Customer based on the Company's estimate
of the Customer's annual metered energy usage (delivered by
Avista) and an allowance per kWh based on the applicable service
schedule.
d. When two or more Customers apply concurrently for service from the
same Line Extension, each will receive an Allowance up to their
proportion of the Total Estimated Extension Cost. Allowances shall be
granted only against the costs of the current project and not against any
part of an earlier or future extension.
The Allowance will be the Total Estimated Extension Cost, or the applicable
Allowance by Schedule multiplied by the Customer's estimated metered
energy usage (delivered by Avista), whichever is less:
ALLOWANCE BY SERVICE SCHEDULE
Schedule 11 or 12: $0.19912 per kWh
Schedule 21, 22 or 23: $0.18388 per kWh
Schedule 31 or 32: $0.32929 per kWh
Exception: The Company will not grant an immediate Allowance if the
Company, in its sole judgement, determines that the load is unknown, or
will be in service less than five years. If an Allowance is not provided at
the time service is installed, the Customer is eligible to receive a refund
of their Allowance when annual metered energy usage (delivered by
Avista) is known and measured. Any refund of Customer Allowance must
be requested by the Customer within five years of the service installation.
Undeveloped Commercial and Industrial Lots: A development is a group of
neighboring undeveloped lots separated by no more than streets and
under the ownership or legal control of a single party as determined by the
Company. The General Rules, the Rules for Commercial and Industrial
Customers and the following apply to line extensions within commercial or
industrial developments. Before Company facilities will be installed, the
developer must submit a written application for service and a copy of the
plat as approved by the governing agency depicting dedicated utility
easements approved by the serving utilities.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
pa-tA- �-

Supplemental Third Revision Sheet 51 M
Canceling
I.P.U.C. No.28 Second Revision Sheet 51M 51M
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 — continued
inspection of those utilities at reasonable times and the trimming or removal
of brush and trees that may interfere with the construction, maintenance or
operation of those utilities.
d. "Design Fee" is a $150.00 payment to the Company by the Customer
requesting a Line Extension, Conversion, or Relocation, in advance of the
Company preparing the design. A Design Fee may be collected for any
Line Extension, Conversion of Primary Circuit, or Relocation of Primary
Circuit that is unusually large, complex, or of a questionable nature.
Design Fees may be collected for additional designs if the Customer
requests more than one design.
e. "Exceptional Cost" is the cost of labor and/or materials which are
necessary to construct the Line Extension but which are not included in the
Basic Costs, including, but not limited to the following:
a) trenching costs in excess of dirt trench
b) boring or jacking under roads or rails
c) pavement removal and replacement
d) rights of way, permits, surveying
e) riser for UG in OH area
f) removal of trees and shrubs, or restoration of Customer
property in excess of the replacement of sod and general
cleanup.
f. "Extension Certificate" is a transferable certificate which entitles the bearer
to receive certain refunds. Certificates will be issued to all Customers
paying for a Primary Circuit, including Developers. The conditions under
which refunds will be paid are described in this Schedule and on the
Certificate.
g. "Point of Delivery" is the location on the Customer's premises where the
Company's service conductors and the Customer's service entrance
conductors are connected at a common point to permit a single meter
installation. The Point of Delivery will be designated by the Company.
h. "Primary Circuit" is the electrical facility between the Company's existing
energized primary facilities and the proposed Transformer. The Primary
Circuit is single phase, is operated at 2400 to 20,000 volts to ground and
may include conductors, connectors, supporting structures, conduit and
ditch. The Basic and Exceptional Cost of the Primary Circuit shall be
computed using the following rates.
Issued June 15, 2022 Effective June 15, 2022
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Fourth Revision Sheet 51 M
Canceling
I.P.U.C. No.28 Third Revision Sheet 51M 51M
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 — continued
inspection of those utilities at reasonable times and the trimming or removal
of brush and trees that may interfere with the construction, maintenance or
operation of those utilities.
d. "Design Fee" is a $150.00 payment to the Company by the Customer
requesting a Line Extension, Conversion, or Relocation, in advance of the
Company preparing the design. A Design Fee may be collected for any
Line Extension, Conversion of Primary Circuit, or Relocation of Primary
Circuit that is unusually large, complex, or of a questionable nature.
Design Fees may be collected for additional designs if the Customer
requests more than one design. For large load requests, the actual costs
of any additional system impact studies will be paid by the customer.
e. "Exceptional Cost" is the cost of labor and/or materials which are
necessary to construct the Line Extension but which are not included in the
Basic Costs, including, but not limited to the following:
a) trenching costs in excess of dirt trench
b) boring or jacking under roads or rails
c) pavement removal and replacement
d) rights of way, permits, surveying
e) riser for UG in OH area
f) removal of trees and shrubs, or restoration of Customer
property in excess of the replacement of sod and general
cleanup.
f. "Extension Certificate" is a transferable certificate which entitles the bearer
to receive certain refunds. Certificates will be issued to all Customers
paying for a Primary Circuit, including Developers. The conditions under
which refunds will be paid are described in this Schedule and on the
Certificate.
g. "Point of Delivery" is the location on the Customer's premises where the
Company's service conductors and the Customer's service entrance
conductors are connected at a common point to permit a single meter
installation. The Point of Delivery will be designated by the Company.
h. "Primary Circuit" is the electrical facility between the Company's existing
energized primary facilities and the proposed Transformer. The Primary
Circuit is single phase, is operated at 2400 to 20, 000 volts to ground and
may include conductors, connectors, supporting structures, conduit and
ditch. The Basic and Exceptional Cost of the Primary Circuit shall be
computed using the following rates.
Issued May 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twenty-Fifth Revision Sheet 51 N
Canceling
I.P.U.C. No.28 Twenty-Fourth Revision Sheet 51 N 51 N
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
Single-Phase
Overhead Primary Circuit:
Fixed Costs: $5,379 per Customer
Variable Costs: $10.69 per foot
Underground Primary Circuit:
Fixed Costs: $2,516 per Customer
Variable Costs: $13.4 8 per foot
g. "Secondary Circuit" is the electrical facility from the Company's
Transformer to a handhole or connectors from which one or more
Service Circuits originate. The Secondary Circuit is single phase, is
operated at less than 600 volts to ground and may include conductors,
connectors, conduit, handholes, and ditch. The Basic and Exceptional
Cost of the Secondary Circuit shall be computed using the following
rates.
Single Phase Underground Secondary Circuit:
Fixed Costs: $666 per customer
Variable Costs: $14:17 per foot
Single Phase Overhead Secondary Circuit:
Fixed Costs: $''� per customer
Issued March 29, 2024 Effective May 15, 2024
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twenty-Sixth Revision Sheet 51 N
Canceling
I.P.U.C. No.28 Twenty-Fifth Revision Sheet 51N 51N
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
Single-Phase
Overhead Primary Circuit:
Fixed Costs: $5,536 per Customer
Variable Costs: $11.20 per foot
Underground Primary Circuit:
Fixed Costs: $2,583 per Customer
Variable Costs: $13.55 per foot
g. "Secondary Circuit" is the electrical facility from the Company's
Transformer to a handhole or connectors from which one or more
Service Circuits originate. The Secondary Circuit is single phase, is
operated at less than 600 volts to ground and may include conductors,
connectors, conduit, handholes, and ditch. The Basic and Exceptional
Cost of the Secondary Circuit shall be computed using the following
rates.
Single Phase Underground Secondary Circuit:
Fixed Costs: 647 per customer
Variable Costs: $12.75 per foot
Single Phase Overhead Secondary Circuit:
Fixed Costs: $2,279 per customer
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
9AUZ-WVL--_

Twenty-Sixth Revision Sheet 510
Canceling
I.P.U.C. No.28 Twenty-Fifth Revision Sheet 510 510
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
h. "Service Circuit" is the electrical facility between the Company's
Transformer, connectors, or handhole and the Point of Delivery for a
single Customer or building. The Service Circuit is single phase*, is
operated at less than 600 volts to ground and may include
conductors, connectors, conduit, and ditch. The Basic and
Exceptional Cost of the Service Circuit shall be computed using the
following rates. These rates do not include meters and metering
facilities which are used by the Company for billing purposes.
Single Phase Overhead Service Circuit:
Variable Costs: $5-.82 per foot
Single Phase Underground Service Circuit:
Variable Costs: $10.46 per foot
i. "Transformer" Basic and Exceptional Cost shall be computed using
the following rates for single phase transformers.
Single Phase Overhead Transformer Costs: $&,-8Z5 per Customer
Single Phase Padmount Transformer Costs: $�3 per Customer
j. "Underground Facilities" may include primary cable, secondary and
service cable, secondary and service connections, surface-type (pad-
mount) Transformers, pads, enclosures, terminations, and conduit
where necessary. These facilities will be owned, operated and
maintained by the Company unless otherwise provided for by
agreement.
Issued April 24, 2024 Effective May 15, 2024
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
PAU.

Twenty-Seventh Revision Sheet 510
Canceling
I.P.U.C. No.28 Twenty-Sixth Revision Sheet 510 510
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
h. "Service Circuit" is the electrical facility between the Company's
Transformer, connectors, or handhole and the Point of Delivery for a
single Customer or building. The Service Circuit is single phase*, is
operated at less than 600 volts to ground and may include
conductors, connectors, conduit, and ditch. The Basic and
Exceptional Cost of the Service Circuit shall be computed using the
following rates. These rates do not include meters and metering
facilities which are used by the Company for billing purposes.
Single Phase Overhead Service Circuit:
Variable Costs: $5.06 per foot
Single Phase Underground Service Circuit:
Variable Costs: $10.29 per foot
i. "Transformer" Basic and Exceptional Cost shall be computed using
the following rates for single phase transformers.
Single Phase Overhead Transformer Costs: $5,308 per Customer
Single Phase Padmount Transformer Costs: $10,003 per Customer
j. "Underground Facilities" may include primary cable, secondary and
service cable, secondary and service connections, surface-type (pad-
mount) Transformers, pads, enclosures, terminations, and conduit
where necessary. These facilities will be owned, operated and
maintained by the Company unless otherwise provided for by
agreement.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Fifth Revision Sheet 51
Canceling
I.P.U.C. No.28 Fourth Revision Sheet 51 51
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51
LINE EXTENSION, CONVERSION AND RELOCATION SCHEDULE
IDAHO
1. APPLICABILITY
The rules for Line Extensions in this Schedule apply to all existing and
prospective Customers requesting a new line extension.
The rules for Conversions and Relocations in this Schedule apply to all
Customers requesting changes to existing facilities.
2. GENERAL RULES:
a. Every Customer who wants the Company to design a line extension must
first submit a written application. A $1,000 application fee will be
required for load requests of 3 MVA or greater. A Design Fee of$150
may be required for any line extension, Conversion of Primary Circuit, or
Relocation of Primary Circuit., that is unusually large, complex, or of a
questionable nature, and for each additional design requested.
b. The Company shall have the right to enter and exit the Customer's
property to construct, reconstruct, operate and maintain the line
extension. The Company's agents and employees shall have access at
all reasonable times for reading, inspecting, constructing, reconstructing,
repairing and removing the Company's meters, metering equipment and
electric facilities.
C. All necessary right-of-way assignments, easements and permits across
other properties will be secured at no cost before the Company
constructs the line extension.
d. The length, depth, Point of Delivery, location, route, phases, voltage,
capacity and cost of the Line Extension shall be determined by the
Company. The line extension shall be compatible with existing
neighboring electric facilities.
e. Premises where the Company's electric facilities have been removed or
otherwise disconnected for longer than twelve months, and where a
customer wants service re-established, will be treated as a new
customer and granted an allowance.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Eleventh Revision Sheet 51 B
Canceling
I.P.U.C. No.28 Tenth Revision Sheet 51 B 51 B
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
When two or more Customers apply concurrently for service
from the same Line Extension, each will receive an Allowance
up to their proportion of the Basic and Exceptional Cost of the
line extension.
Allowances shall be granted only against the Basic and
Exceptional Cost of the current project and not against any
part of an earlier or future extension.
The Allowance will be equal to the Basic and Exceptional Cost
or the applicable amount listed below, whichever is less:
MAXIMUM ALLOWANCE
Schedule 1 individual Customer $2,545 per unit
Schedule 1 duplex $2,035 per unit
Schedule 1 multiplex $1,530 per unit
EXCEPTION: The Company will not grant an immediate
Allowance if the Company, in its sole judgement, determines
that the load:
a) is less than 2500 kWh per year, or
b) will be in service less than five years.
A mobile home will not qualify for an Allowance until it has
permanent connections to both water service and either a
sewer or septic system. If such connections are made within
five years after the completion of the line extension, the
Company will, at that time, refund the Basic and Exceptional
Cost or the amount of the Allowance in effect at the time of the
line construction, whichever is less. The Customer must apply
for the refund before the line extension becomes six years old.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
QAu-

Twenty-Seventh Revision Sheet 51 E
Canceling
I.P.U.C. No.28 Twenty-Sixth Revision Sheet 51 E 51 E
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
5) "Share of Previous Extension" applies only to Primary Circuits
less than five years old. If part of a previous line extension is
used to serve a new Customer, the new Customer must pay a
share of the previous Primary Circuit cost and Transformer
cost, if shared, to the Company before the start of
construction. The amount paid by the new Customer will be
refunded to existing Customers in relation to their share of the
Primary Circuit and Transformer, if shared. The Company will
refund appropriate shares to the bearers of Extension
Certificates when the Certificates are presented for payment
and the connection of the subsequent Customer has been
verified. The Company will make a reasonable attempt to
inform the bearer of the Certificate when a refund is due.
Bearers of Extension Certificates must apply for refunds
before the original line extension becomes six years old.
Unclaimed refunds will be returned to the contributor.
EXAMPLE:
1. First Customer pays $13,550 for 1,000 feet of
primary underground circuit ($13.55 per foot).
2. Second Customer takes service within five years
using 600 feet of the original extension.
3. Both Customers share the first 600 feet equally:
600 ft x $13.55/ft x '/2 = $4,065.
4. The Second Customer's payment of$4,065, will be
refunded to the First Customer to reduce his
investment in the 600 feet to $4,065. The First
Customer's investment in the remaining 400 feet
remains at $5,420. ($13,550-$4,065-$4,065=$5,420)
EXCEPTION: If the refund to an existing Customer is
less than $100 each, the new Customer will not be
required to pay that share and the existing Customer
will not receive a refund.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
p

Twenty-Sixth Revision Sheet 51 F
Canceling
I.P.U.C. No.28 Twenty-Fifth Revision Sheet 51 F 51 F
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
4. RULES AND CHARGES FOR UNDEVELOPED RESIDENTIAL LOTS
a. A development is a group of neighboring undeveloped lots separated
by no more than streets and under the ownership or legal control of a
single party as determined by the Company. Both the General Rules
and the following rules apply to line extensions within
residential developments.
b. Before Company facilities will be installed, the developer must submit
a written application for service, a copy of the plat as approved by the
governing agency depicting dedicated utility easements approved by
the serving utilities and must pay an extension cost to the Company
which is computed as follows:
Basic and Exceptional Cost
+ Customer-Requested Costs
- Cost Reductions
(one) Design Fee of$150 (if paid)
= extension cost within development
+ cost of extension to development
+ Share of Previous Extension
extension cost
1) "Basic and Exceptional Cost" will be computed from the
following rate per lot when the Development serves single
phase loads, has at least six lots and the average frontage is
no more than 175 feet per lot. The Basic and Exceptional Cost
includes the cost of the Primary Circuit, the Transformer and
the Secondary Circuit in the utility easement or public right-of-
way, but does not include the Service Circuit from the point of
connection with the Secondary Circuit to the Point of Delivery.
Developments: $3,333 per Lot
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
p

Twenty-Seventh Revision Sheet 51 G
Canceling
I.P.U.C. No.28 Twenty-Sixth Revision Sheet 51G 51G
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
The Basic and Exceptional Cost for all other Developments will
be computed from the rates listed in this Schedule for Service
Circuits, Secondary Circuits, Transformers and Primary Circuits.
2) "Cost Reductions, "Customer-Requested Costs, and "Share of
Previous Extension" are described under Rules for Individual
Customers.
3) "Extension to development" is the line extension between the
Company's existing energized electric facilities and the
boundary of the development. The Rules for Individual
Customers apply to the extension to the development.
C. In lieu of a cash payment of the Basic and Exceptional Cost in a
Development, the Company will accept a letter of credit, a contractor's
performance bond, or another credit instrument agreeable to the
Company for $3,333 per lot upon execution of a written agreement with
the Developer. The agreement shall prescribe the requirements for
such a credit instrument and shall permit the face amount of the
instrument to be reduced annually as new customers are connected
within the Development. The Developer will provide ditching within the
Development.
d. Prior to the installation of the Service Circuit to each single-family
residence in a development, the home builder will be required to make a
non-refundable cash payment to the Company of$1,304 per residence.
There will be no charge to the builder for the installation of the Service
Circuit to serve a duplex or multiplex dwelling.
e. A Developer who pays the extension cost described in 4.b.1) may apply
for a refund annually for each permanent Customer connected within the
Development during the first five years from the start of construction after
the extension is completed. The Company will make a reasonable
attempt to inform the bearer of the certificate when a refund is due. The
Company will pay the refund to the bearer of the Extension Certificate
when it is presented to the Company for payment and the connection of
the permanent Customer has been verified.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
p

Twenty-Fifth Revision Sheet 51 H
Canceling
I.P.U.C. No.28 Twenty-Fourth Revision Sheet 51H 51H
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
For Developers who have made a cash payment to the Company for the
Basic and Exceptional Cost in the development, the sum of all refunds
shall not exceed the total Basic and Exceptional Cost paid by the
Developer or $3,333 per lot multiplied by the number lots, whichever is
less. The developer must apply for the refunds before the line extension
becomes six years old.
f. In a Development where primary taps may be required into some lots to
provide adequate service or where the loads are not clearly defined, the
Company may elect to install only an initial Primary Circuit through the
Development (no Transformers or Secondary Circuits). The Rules for
Individual Customers will be used to establish the extension cost of
the Primary Circuit and that cost must be paid in advance by the
Developer.
The permanent Customer on each lot must meet the Rules for
Individual Residential Customers for the extension into the lot, except
they will not pay a share of the cost of the Primary Circuit through the
Development or a share of previous extensions outside the
Development. The applicable Allowance will be credited first to the
Basic and Exceptional Cost to serve the permanent Customer. The
Developer will be refunded only the portion of the Allowance not
granted or applied to the permanent Customer.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
p

Twelfth Revision Sheet 51J
Canceling
I.P.U.C. No.28 Eleventh Revision Sheet 51J 51J
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 — continued
1) The Total Estimated Extension Cost shall include all costs which
are necessary to provide service to the Customer, as determined
by the Company. The amount of the Allowance will be determined
individually for each Customer based on the Company's estimate
of the Customer's annual metered energy usage (delivered by
Avista) and an allowance per kWh based on the applicable service
schedule.
d. When two or more Customers apply concurrently for service from the
same Line Extension, each will receive an Allowance up to their
proportion of the Total Estimated Extension Cost. Allowances shall be
granted only against the costs of the current project and not against any
part of an earlier or future extension.
The Allowance will be the Total Estimated Extension Cost, or the applicable
Allowance by Schedule multiplied by the Customer's estimated metered
energy usage (delivered by Avista), whichever is less:
ALLOWANCE BY SERVICE SCHEDULE
Schedule 11 or 12: $0.19912 per kWh
Schedule 21, 22 or 23: $0.18388 per kWh
Schedule 31 or 32: $0.32929 per kWh
Exception: The Company will not grant an immediate Allowance if the
Company, in its sole judgement, determines that the load is unknown, or
will be in service less than five years. If an Allowance is not provided at
the time service is installed, the Customer is eligible to receive a refund
of their Allowance when annual metered energy usage (delivered by
Avista) is known and measured. Any refund of Customer Allowance must
be requested by the Customer within five years of the service installation.
Undeveloped Commercial and Industrial Lots: A development is a group of
neighboring undeveloped lots separated by no more than streets and
under the ownership or legal control of a single party as determined by the
Company. The General Rules, the Rules for Commercial and Industrial
Customers and the following apply to line extensions within commercial or
industrial developments. Before Company facilities will be installed, the
developer must submit a written application for service and a copy of the
plat as approved by the governing agency depicting dedicated utility
easements approved by the serving utilities.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
QauJD-w*----

Fourth Revision Sheet 51 M
Canceling
I.P.U.C. No.28 Supplemental Third Revision Sheet 51 M 51 M
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 — continued
inspection of those utilities at reasonable times and the trimming or removal
of brush and trees that may interfere with the construction, maintenance or
operation of those utilities.
d. "Design Fee" is a $150.00 payment to the Company by the Customer
requesting a Line Extension, Conversion, or Relocation, in advance of the
Company preparing the design. A Design Fee may be collected for any
Line Extension, Conversion of Primary Circuit, or Relocation of Primary
Circuit that is unusually large, complex, or of a questionable nature.
Design Fees may be collected for additional designs if the Customer
requests more than one design. For large load requests, the actual costs
of any additional system impact studies will be paid by the customer.
e. "Exceptional Cost" is the cost of labor and/or materials which are
necessary to construct the Line Extension but which are not included in the
Basic Costs, including, but not limited to the following:
a) trenching costs in excess of dirt trench
b) boring or jacking under roads or rails
c) pavement removal and replacement
d) rights of way, permits, surveying
e) riser for UG in OH area
f) removal of trees and shrubs, or restoration of Customer
property in excess of the replacement of sod and general
cleanup.
f. "Extension Certificate" is a transferable certificate which entitles the bearer
to receive certain refunds. Certificates will be issued to all Customers
paying for a Primary Circuit, including Developers. The conditions under
which refunds will be paid are described in this Schedule and on the
Certificate.
g. "Point of Delivery" is the location on the Customer's premises where the
Company's service conductors and the Customer's service entrance
conductors are connected at a common point to permit a single meter
installation. The Point of Delivery will be designated by the Company.
h. "Primary Circuit" is the electrical facility between the Company's existing
energized primary facilities and the proposed Transformer. The Primary
Circuit is single phase, is operated at 2400 to 20, 000 volts to ground and
may include conductors, connectors, supporting structures, conduit and
ditch. The Basic and Exceptional Cost of the Primary Circuit shall be
computed using the following rates.
Issued May 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

Twenty-Sixth Revision Sheet 51 N
Canceling
I.P.U.C. No.28 Twenty-Fifth Revision Sheet 51 N 51 N
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
Single-Phase
Overhead Primary Circuit:
Fixed Costs: $5,536 per Customer
Variable Costs: $11.20 per foot
Underground Primary Circuit:
Fixed Costs: $2,583 per Customer
Variable Costs: $13.55 per foot
g. "Secondary Circuit" is the electrical facility from the Company's
Transformer to a handhole or connectors from which one or more
Service Circuits originate. The Secondary Circuit is single phase, is
operated at less than 600 volts to ground and may include conductors,
connectors, conduit, handholes, and ditch. The Basic and Exceptional
Cost of the Secondary Circuit shall be computed using the following
rates.
Single Phase Underground Secondary Circuit:
Fixed Costs: $647 per customer
Variable Costs: $12.75 per foot
Single Phase Overhead Secondary Circuit:
Fixed Costs: $2,279 per customer
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
p

Twenty-Seventh Revision Sheet 510
Canceling
I.P.U.C. No.28 Twenty-Sixth Revision Sheet 510 510
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 51 - continued
h. "Service Circuit" is the electrical facility between the Company's
Transformer, connectors, or handhole and the Point of Delivery for a
single Customer or building. The Service Circuit is single phase*, is
operated at less than 600 volts to ground and may include
conductors, connectors, conduit, and ditch. The Basic and
Exceptional Cost of the Service Circuit shall be computed using the
following rates. These rates do not include meters and metering
facilities which are used by the Company for billing purposes.
Single Phase Overhead Service Circuit:
Variable Costs: $5.06 per foot
Single Phase Underground Service Circuit:
Variable Costs: $10.29 per foot
i. "Transformer" Basic and Exceptional Cost shall be computed using
the following rates for single phase transformers.
Single Phase Overhead Transformer Costs: $5,308 per Customer
Single Phase Padmount Transformer Costs: $10,003 per Customer
j. "Underground Facilities" may include primary cable, secondary and
service cable, secondary and service connections, surface-type (pad-
mount) Transformers, pads, enclosures, terminations, and conduit
where necessary. These facilities will be owned, operated and
maintained by the Company unless otherwise provided for by
agreement.
Issued March 31, 2025 Effective May 15, 2025
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
p