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HomeMy WebLinkAbout2024Avista ID State Natural Gas Annual Report.pdf IDAHO STATE NATURAL GAS ANNUAL REPORT Name of Respondent)Avista Corporation This report is(original, resubmission) Original Date of reportj4/18/2025 Year/period of report12024/Q4� Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation Q An Original mm/dd/yyyy End of 2024/Q4 El A Resubmission 4/18/2025 STATEMENT OF UTILITY OPERATING INCOME-IDAHO Instructions 1. For each account below,report the amount attributable to the state of Idaho based on Idaho jurisdictional Results of Operations. 2. Provide any necessary important notes regarding this statement of utility operating income in a footnote in the available space at the bottom of this Line Refer to TOTAL SYSTEM-IDAHO No. Account Form 2 Current Year Prior Year Page (a) (b) (c) (d) 1 UTILITY OPERATING INCOME 2 10peratinq Revenues 400) 300-301 561,477,729 512,985,949 3 10perating Expenses 4 [Operation Expenses(401) 317-325 359,738.975 336,497,110 5 Maintenance Expenses 402 317-325 28,845,440 26.436,728 6 Depreciation Expense 403 336-338 57.781.412 59,081,789 7 Depreciation Expense for Asset Retirement Costs 403.1 336-338 - 8 Amortization&Depletion of Utility Plant 404.405 336-338 18,394.351 16.655,751 9 Amortization of Utility Plant Acquisition Adjustment 406 336-338 - - 10 Amort.of Property Losses.Unrecov Plant and Regulatory Study Costs 407) 11 Amortization of Conversion Expenses(407) 12 Regulatory Debits 407.3 7,473.269 4.166.247 13 Less Re ul tory Credits 407.4 19,188,217) (15.806.967 14 Taxes Other Than Income Taxes(408.1) 262-263 15,451,321 17,147,479 15 Income Taxes-Federal 409.1) 262-263 12,031,975 303.077 16 -Other 409.1 262-263 17 Provision for Deferred Income Taxes 410.1 234-235 7,703,439 9,010,501) 18 Less Provision for Deferred Income Taxes-Cr. 411.1 234-235 19 Investment Tax Credit Adjustment-Net(411.4) (249.173) 172,197 20 Less Gains from Disposition of Utility Plant 411.6 21 Losses from Disposition Of Utility Plant 411.7 22 (Less)Gains from Disposition of Allowances 411.8) 23 Losses from Disposition of Allowances 411.9 24 Accretion Expense(411.10) - - 25 TOTAL Utility Operating Expenses Total of line 4 through 24 472.575.921 434,692,362 26 Net Utility Operating Income Total line 2 less 25 88,901.808 1 78,293,587 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G ID.114-115 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XX ] An Original mm/dd/yyyy End of 2024/Q4 a A Resubmission 4/18/2025 STATEMENT OF UTILITY OPERATING INCOME-IDAHO Instructions page or in a separate schedule. 3. Explain in a footnote if the previous year's figures are different from those reported in prior reports. ELECTRIC UTILITY G.AS UTILITY OTHER UTILITY Line Current Year Prior Year Current Year Prior Year Current Year Prior Year No. (e) (fl th) (i) U) 1 439,522,361 391.413,522 121.955,368 121,572,427 2 3 268.230,081 243.415,359 91,508.894 93,081,751 4 25,620.893 23.316,905 3,224,547 3,119.823 5 49,047,297 49.909,930 8,734,122 9,171,859 6 7 15,139.844 13.551,081 3,254,507 3,104.670 8 9 10 11 6,890,908 3,902.138 582,361 264,109 12 16.588,338 12,808.982 2,599.879) 2,997,985 13 12,625,016 13,765.709 2,826,305 3,381,770 14 6.673.662 594.238) 5.358,313 291161 15 16 (2,363,741) (8,745,603) 5,339,698 264,898 17 18 (249.173 172,197 19 20 21 _ 22 23 24 365,026,449 325,540.102 107.549,472 109,152.260 25 74,495,912 65,873,420 14,405.896 12,420,167 26 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.114-115 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION,AMORTIZATION AND DEPLETION-IDAHO Instructions 1. Report below the original cost of utility plant in service necessary to furnish utility service to customers in the state of Idaho,and the accumulated provisions for depreciation,amortization,and depletion attributable to that plant in service. 2. Report in column(c)the amount for electric function,in column(d)the amount for gas function,in columns(e),(0,and(g)report other(specify), Line Total Company No. Account End of Current Year Electric (a) (b) (c) 1 Utility Plant 2 In Service 3 Plant in Service Classified 2,472,922,103 1,893,141.429 4 Property Under Capital Leases 20.148.242 5 Plant Purchased or Sold 6 Completed Construction not Classified 7 Experimental Plant Unclassified 8 Total(Total lines 3 through 7 2,493,070,345 1,893,141.429 9 Leased to Others 10 Held for Future Use 5,698,150 5.698,150 11 Construction Work in Progress 67,950.680 59,883,932 12 Acquisition Adjustments 13 Total Utility Plant(Total lines 8 through 12 2,566,719,175 1,958,723,511 14 Accumulated Provision for Depreciation,Amortization,and Depletion 955,219.712 734,327,041 15 Net Utilitv Plant Line 13 less line 14 1,611,499.463 1.224.396.470 16 Detail of Accumulated Provision for Depreciation,Amortization,and Depletion 17 In Service 18 Depreciation 885 110,311 719.864,360 19 Amortization and Depletion of Producing Natural Gas Lands/Land Rights 20 Amortization of Underground Storage Lands/Land Rights 21 Amortization of Other Utility Plant 70,109.401 14,462.681 22 Total(Total lines 18 through 21 955,219,712 734,327,041 23 Leased to Others 24 Depreciation 25 Amortization and Depletion 26 Total Leased to Others 27 Held for Future Use 28 Depreciation 29 Amortization 30 Total Held for Future Use _ 31 Abandonment of Leases Natural Gas 32 Amortization of Plant Acquisition Adjustment 33 Total Accumulated Provision Total lines 22,26,30,31 32 955.219.712 1 734.327.041 (1)Common Property Under Capital Leases are comprised of ROU Assets IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.200-201 I Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XO An Original mm/dd/yyyy End of 2024/Q4 1 0 A Resubmission 4/18/2025 SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION,AMORTIZATION AND DEPLETION-IDAHO Instructions and in column(h)common function. 3. In order to accurately reflect utility plant in service necessary to furnish utility service to customers in the state of Idaho,electric and gas plant not directly assigned is allocated to the state of Idaho as appropriate and included in column(c)and(d). Line Gas Other(Specify) Other(Specify) Other(Specify) Common No. (d) (e) (f) (g) (h) 1 2 358.443.942 221.336,732 3 _ 20,148,242 4 5 6 7 358,443,942 241,484,974 8 9 10 3,024,863 5.041,885 11 12 361.468,805 246,526,859 13 126,404.457 94,488,214 14 235,064.348 152,038,645 15 16 17 126,069,552 39,176,399 18 19 20 334,905 55,311.815 21 126,404,457 94,488.214 22 23 24 25 26 27 28 29 30 31 32 126,404,457 94,488,214 33 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID 200-201 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation 0 An Original mm/dd/yyyy End of 2024/Q4 ❑ A Resubmission 4/18/2025 GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106) Instructions 1. Report below the original cost of gas plant in service necessary to furnish natural gas utility service to customers in the state of Idaho. Include gas plant not directly assigned as allocated to the state of Idaho. 2. In addition to Account 101,Gas Plant in Service(Classified),this page and the next include Account 102,Gas Plant Purchased or Sold;Account 103,Experimental Gas Plant Unclassified;and Account 106,Completed Construction Not Classified-Gas. 3. Include in column(c)or(d),as appropriate,corrections of additions and retirements for the current or preceding year. 4. For revisions to the amount of initial asset retirement costs capitalized,include by primary plant account increases in column(c),additions,and reductions in column(e),adjustments. 5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such amounts. 6. Classify Account 106 according to prescribed accounts,on an estimated basis if necessary,and include the entries in column(c). Also to be included in column(c)are entries for reversals of tentative distributions of prior year in column(b). Likewise,if the respondent has a significant amount of plant retirements which have not been classified to primary accounts at the end of the year,include in column(d)a tentative distribution of such retirements, on an estimated basis,with appropriate contra entry to the account for accumulated depreciation provision. Include also in column(d)distributions of Line Balance No. Account Beginning of Year Additions (a) (b) (c) 1 INTANGIBLE PLANT 2 301 Organization 3 302 Franchises and Consents 4 303 Miscellaneous Intangible Plant 1.086,593 3.270 5 TOTAL Intangible Plant Total of lines 2,3,and 4) 1.086.593 3.270 6 PRODUCTION PLANT 7 Natural Gas Production and Gathering Plant 8 325.1 Producing Lands 9 325.2 Producing Leaseholds 10 1 325.3 Gas Rights 11 1 325.4 Ri hts-of-Wa 12 325.5 Other Land and Land Rights 13 326 Gas Well Structures 14 327 Field Compressor Station Structures 15 328 Field Measuring and Regulating Station Equipment 16 329 Other Structures 17 330 Producing Gas Wells-Well Construction 18 1 331 Producing Gas Wells-Well Equipment 19 332 Field Lines 20 333 Field Compressor Station Equipment 21 334 Field Measuring and Regulating Station Equipment 22 335 Drilling and Cleaning Equipment 23 336 Purification Equipment 24 337 Other Equipment 25 338 Unsuccessful Exploration and Development Costs 26 339 Asset Retirement Costs for Natural Gas Production and Gathering Plant 27 TOTAL Natural Gas Production and Gathering Plant Total of lines 8 through 26 28 Products Extraction Plant 29 340 Land and Land Rights 30 1 341 Structures and Improvements 31 342 Extraction and Refining Equipment 32 343 Pipe Lines 33 344 Extracted Products Storage Equipment IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.204-205 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XO An Original mm/dd/yyyy End of 2024/Q4 F7 A Resubmission 4/18/2025 GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106) Instructions these tentative classifications in columns(c)and(d),including the reversals of the prior year's tentative account distributions of these amounts. Careful observance of these instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent's plant actually in service at end of year. 7. Show in column(f)reclassifications or transfers within utility plant accounts. Include also in column(f)the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102;include in column(e)the amounts with respect to accumulated provision for depreciation,acquisition adjustments,etc.,and show in column(f)only the offset to the debits or credits distributed in column(f)to primary account classifications. 8. For Account 399,state the nature and use of plant included in this account,and,if substantial in amount,submit a supplementary statement showing subaccount classification of such plant conforming to the requirement of these pages. 9. For each account comprising the reported balance and changes in Account 102,state the property purchased or sold,name of vendor or purchase,and date of transaction. If proposed journal entries have been filed as required by the Uniform System of Accounts,give also the date of such filing. Balance Line Retirements Adjustments Transfers End of Year No. (d) (e) (f) (9) 1 2 3 3,372 3,641 1.090.132 4 3.372 3.641 1,090,132 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID 204-205 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X❑ An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)(Continued) Line Balance No. Account Beginning of Year Additions (a) (b) (C) 34 3,45 Compressor Equipment 35 346 Gas Measuring and Requlating Equipment 36 347 Other Equipment 37 348 Asset Retirement Costs for Products Extraction Plant 38 TOTAL Products Extraction Plant otal of lines 29 through 37 39 TOTAL Natural Gas Production Plant Total lines 27 and 38 40 Manufactured Gas Production Plant Submit Supplementary Schedule 41 TOTAL Production Plant Total lines 39 and 40 42 NATURAL GAS STORAGE AND PROCESSING PLANT 43 ILInderwound Storage Plant 44 350 1 Land 378.016 45 350.2 Rights-of-Way 21.117 46 351 Structures and Improvements 1.025,004 47 352 Wells 7.615,524 48 352.1 Storage Leaseholds and Rights _ 49 352.2 Reservoirs 50 352.3 Non-recoverable Natural Gas 51 353 Lines 657.989 52 354 Compressor Station Equipment 5.025,047 53 355 Other Equipment 745.156 54 356 Purification Equipment 174,228 55 357 Other Equipment 1.069.187 56 1 353 Asset Retirement Costs for Underground Storage Plant 57 ITOTAL Underground Storage Plant 16.711,268 58 10ther Storage Plant 59 1 360 Land and Land Rights _ 60 361 Structures and Improvements 61 362 Gas Holders 62 363 Purification Equipment 63 363.1 Liquefaction Equipment 64 363.2 Vaporizing Equipment 65 363.3 Compressor Equipment 66 1 363.4 Measuring and Regulating Equipment 67 363.5 Other Equipment 68 363.6 Asset Retirement Costs for Other Storage Plant 69 ITOTAL Other Storage Plant(Total of lines 58 through 68' 70 Base Load Liquefied Natural Gas Terminating and Processing Plant 71 364.1 Land and Land Rights 72 364.2 Structures and Improvements 73 364.3 LNG Processing Terminal Equipment 74 364.4 LNG Transportation Equipment 75 364.5 Measuring and Regulating Equipment 76 3646 Compressor Station E ui ment 77 364.7 Communications Equipment 78 364.8 Other Equipment 79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas TOTAL Base Load Liquefied Natural Gas Terminating and Processing Plant(Total lines 71 80 through 79) IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID 206-207 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XD An Original mm/dd/yyyy End of 2024/Q4 0 A Resubmission 4/18/2025 GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)(Continued) Balance Line Retirements Adjustments Transfers End of Year No. (d) (e) (f) (9) 34 - 35 36 37 38 39 40 - 41 42 43 76.366 454,382 44 932 22,049 45 191,063 1,216,067 46 481,825 8,097,349 47 48 49 50 29,029 687.018 51 367.540 5,392,587 52 178,721 923.877 53 7,686 181,914 54 193,019 1,262,206 55 _ - 56 1,526,181 18.237,449 57 58 - 59 60 61 62 63 64 65 66 67 68 70 71 72 73 74 75 76 77 78 79 80 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G ID 206-207 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation a An Original mm/dd(yyyy End of 2024/Q4 A Resubmission 4/18/2025 GAS PLANT IN SERVICE-IDAHO Account 101,102,103 and 106)(Continued) Line Balance No. Account Beginning of Year Additions (a) (b) (c) 81 TOTAL Natural Gas Storage and Processing Plant(Total of lines 57.69 and 80) 16,711,268 82 TRANSMISSION PLANT 83 365.1 Land and Land Rights 84 365.2 Ri hts-of-Wa 85 366 Structures and Improvements 86 367 Mains 87 368 Compressor Station Equipment 88 369 Measuring and Regulating Station Equipment 89 370 Communication Equipment 90 371 Other Equipment 91 372 Asset Retirement Costs for Transmission Plant 92 TOTAL Transmission Plant(Total lines 83 through 91 93 DISTRIBUTION PLANT 94 374 Land and Land Rights 211,040 5,299 95 375 Structures and Improvements 680,898 24,173 96 376 Mains 159.134.681 5,221,428 97 377 Compressor Station Equipment 98 378 Measuring and Regulating Station Equipment-General 2.810.564 171,852 99 379 Measuring and Regulating Station Equipment-City Gate 5,041.866 169,550 100 380 Services 112.827.540 7,320.131 101 381 Meters 36,646.921 434,300 102 382 Meter Installations 103 383 House Regulators 104 384 House Regulator Installations 105 385 Industrial Measuring and Regulating Station Equipment 1,064.439 63,275 106 386 Other PropertV on Customers'Premises 107 387 Other Equipment 108 388 Asset Retirement Costs for Distribution Plant 109 TOTAL Distribution Plant(Total lines 94 through 108 318,417,949 13,410,008 110 GENERALPLANT 111 389 Land and Land Rights 112 390 Structures and Improvements 113 391 Office Furniture and Equipment 35,656 114 392 Transportation Equipment 4,257,963 168.652 115 393 Stores Equipment 1161 394 Tools,Shop,and Garage Equipment 1,941 901 63,767 1171 395 Laboratory Equipment 77.304 1181 396 Power Operated Equipment 1.069,832 142,368 119 397 Communication Equipment 340,409 120 398 Miscellaneous Equipment 186 121 Subtotal(Total of Lines 111 through 120) 7,723.251 374.787 122 399 Other Tangible Property 123 399.1 Asset Retirement Costs for General Plant 124 TOTAL General Plant Total of lines 121. 122 and 123 7,723,251 374.787 125 1 TOTAL Accounts 101 and 106) 343.939.061 13,788.065 126 lGas Plant Purchased See Instruction 8 127 Less Gas Plant Sold See Instruction 8 128 Experimental Gas Plant Unclassified 129 TOTAL Gas Plant in Service(Total of lines 125 through 128 343.939.061 13,788,065 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID 208-209 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X An Original mm/dd/yyyy End of 2024/Q4 F7 A Resubmission 4/18/2025 GAS PLANT IN SERVICE-IDAHO(Account 101,102,103 and 106)((Continued) Balance Line Retirements Adjustments Transfers End of Year No. 1,526.181 18,237,449 81 82 83 84 85 86 87 88 89 90 91 92 93 216,339 94 6.065 1 699,007 95 122,015 18.009 164.252.103 96 97 24.650 - 2.957,766 98 21.094 5,190,322 99 45,807 1 120.101.865 100 485,048 36,596 173 101 102 103 104 6,603 1,121,111 105 106 107 108 711,282 18,011 331.134.686 109 110 111 112 5,830 (14,100) 15,726 113 11.492 33.661 4,381,462 114 115 13,573 5,587 1.997,682 116 1,037 78,341 117 48,799 3,815 1.167.216 118 651 341,060 119 2 188 120 79.694 36,669 7,981,675 121 122 123 79,694 (36,669) 7.981,675 124 794,348 1.511.164 358,443 942 125 126 127 128 794,348 1,511,164 358.443.942 1 129 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.208-209 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X❑ An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 GAS STORED-IDAHO(Accounts 117.1,117.2,117.3,164.1,164.2,and 164.3) Instructions 1. If during the year adjustments were made to the stored gas inventory reported in columns(d),(0,(g),and(h)(such as to correct cumulative inaccuracies of gas measurements),explain in a footnote(in the available space at the bottom of this page or in a separate schedule)the reason for the adjustments,the Dth and dollar amount of adjustment,and account charged or credited. 2. Report in column(e)all encroachments during the year upon the volumes designated as base gas,column(b),and system balancing gas,column(c), and gas property recordable in the plant accounts. 3. State in a footnote,in the available space at the bottom of this page or in a separate schedule,the basis of segregation of inventory between current and noncurrent portions. Also,state in a footnote the method used to report storage(i.e.,fixed asset method or inventory method). Line Description (Account (Account Noncurrent (Account Current LNG LNG Total No. 117.1) 117.2) (Account 117.4 (Account (Account (Account 117.3) 164.1) 164.2) 164.3) (a) (b) (c) (d) (e) (f) (g) (h) (i) 1 Balance at beginning of year 1 831,648 6.017.032 7,848 680 2 Gas delivered to storage - 2.434.064 2.434.064 3 Gas withdrawn from storage 4.177.817 4,177,817 4 1 Other debits and credits 5 Balance at end of year 1,831.648 4.273.279 6,104,927 6 Dth 328,252 3-304,760 3.633.012 7 Amount Der Dth 5.58 1.29 1.68 (1) Fuel is accounted for within injections and withdrawal accounts. (2) All gas reported is current working gas. Avista uses the inventory method to report all working gas stored. IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G ID.220 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X❑ An Original mm/dd/yyyy End of 2024/Q4 ❑ A Resubmission 4/18/2025 GAS OPERATING REVENUES-IDAHO Instructions 1. Report below natural gas operating revenues attributable to the state of Idaho for each prescribed account total in accordance with jurisdictional Results of Operations. 2. Revenues in columns(b)and(c)include transition costs from upstream pipelines. 3. Other Revenues in columns(f)and(g)include reservation charges received by the pipeline plus usage charges,less revenues reflected in columns (b)through(e). Include in columns(f)and(g)revenues for Accounts 480-495 Revenues for Revenues for Line Transition Costs GRI and ACA No. Account and Take-or-Pa Current Year Previous Year Current Year Previous Year (a) (b) (c) (d) (e) 1 480 Residential Sales 2 481 Commercial and Industrial Sales 3 482 Other Sales to Public Authorities 4 483 Sales for Resale (1 5 484 Interdepartmental Sales 6 •485 Intracompany Transfers 7 487 Forfeited Discounts 8 488 Miscellaneous Service Revenues 9 1,489.1 Revenues from Transportation of Gas for Others throw h Gathering Facilities 10 489.2 Revenues from Transportation of Gas for Others through Transmission Facilities 11 489.3 Revenues from Transportation of Gas for Others through Distribution Facilities 12 1489.4 Revenues from Storing Gas of Others 13 490 Sales of Products Extracted from Natural Gas 14 491 Revenues from Natural Gas Processed by Others 15 492 Incidental Gasoline and Oil Sales 16 493 Rent from Gas Property 17 494 Interdepartmental Rents 18 495 Other Gas Revenues (1) 19 Subtotal 20 496 (Less)Provision for Rate Refunds 21 TOTAL J IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.300-301 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X7 An Original mm/dd/yyyy End o 2024/Q4 F-IU A Resubmission 4/18/2025 GAS OPERATING REVENUES-IDAHO Instructions 4. If increases or decreases from previous year are not derived from previously reported figures,explain any inconsistencies in a footnote in the available space at the bottom of this page or attached in a separate schedule. 5. See pages 108 in the FERC Form 2,Important Changes During the Quarter/Year,for information on major changes during the year,new service, and important rate increases or decreases. 6. Report the revenue from transportation services that are bundled with storage services as transportation service revenue. Other Total Dekatherm of Revenues Operating Natural Gas Line Revenues No. Current Year Previous Year Current Year Previous Year Current Year Previous Year (f) (g) (h) (i) Q) (k) 69.212.761 72.147.956 69.212,761 72.147.956 5.824.382 5,830.500 1 33.599.182 35.204.699 33.599.182 35.204,699 3,624.908 3,510.534 2 3 14.709.288 13.465.971 14,709,288 13.465.971 6,391.350 6,588.650 4 40,464 44.444 40.464 44.444 4.282 4.537 5 6 7 7,090 5.954 7.090 5,954 8 9 10 666,809 677,076 666,809 677,076 6,792,522 5,680,275 11 - 12 13 14 - 15 50 50 16 17 3,719,723 26,328 3.719,723 26.328 18 121.955.368 121.572.427 121.955,368 121.572.427 19 20 121,955,368 121,572,427 121.955,368 121,572.427 21 (1) Sales for Resale and Deferred Exchange dollars are allocated based on the Washington/Idaho monthly commodity allocations used in Results of Operations. IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.300-301 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X❑ An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 1 1. PRODUCTION EXPENSES 2 A_ Manufactured Gas Production 3 Manufactured Gas Production Submit Supplemental Statement) 4 B. Natural Gas Production 5 B1. Natural Gas Production and Gathering 6 O eration 7 750 Operation Supervision and Engineering 8 751 Production Maps and Records 9 752 Gas Well Exoenses 10 753 Field Lines Expenses 11 754 Field Compressor Station Expenses 12 755 Field Compressor Station Fuel and Power 13 756 Field Measuring and Regulating Station Expenses 14 757 Purification Expenses 15 758 Gas Well Royalties 16 759 Other Expenses 17 760 Rents 18 TOTAL Operation(Total of lines 7 through 17 19 Maintenance 20 761 Maintenance Supervision and Engineering 21 762 Maintenance of Structures and Improvements 22 763 Maintenance of Producing Gas Wells 23 764 Maintenance of Field Lines 24 765 Maintenance of Field Compressor Station Equipment 25 766 Maintenance of Field Measuring and Regulating Station Equipment 26 767 Maintenance of Purification Equipment 27 768 Maintenance of Drilling and Cleaning Equipment 28 769 Maintenance of Other Equipment 29 TOTAL Maintenance(Total of lines 20 through 28 30 TOTAL Natural Gas Production and Gathering Total of lines 18 and 29 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.I13.317 Name of Respondent This Report is: E4/18/2025 of Report Year/Period of Report Avista Corporation X� An Original d/yyyy End of 2024/Q4 A Resubmission GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote. Line Amount for Amount for No. Account Current Year Previous Year 31 1 B2. Products Extraction 32 10peration 33 1 770 Operation Supervision and Engineering 34 771 Operation Labor 35 772 Gas Shrinkage 36 773 Fuel 37 774 Power 38 775 Materials 39 776 Operation Supplies and Expenses 40 777 Gas Processed by Others 41 778 Royalties on Products Extracted 42 1 779 Marketing Expenses 43 780 Products Purchased for Resale 44 781 Variation in Products Inventory 45 782 (Less)Extracted Products Used by the Utility-Credit 46 783 Rents 47 TOTAL Operation(Total of line 33 through 46 48 Maintenance 49 784 Maintenance Su ervision and Engineering 50 1 785 Maintenance of Structures and Improvements 51 786 Maintenance of Extraction and Refining Equipment 52 787 Maintenance of Pipe Lines 53 788 Maintenance of Extracted Products Storage Equipment 54 789 Maintenance of Compressor Equipment 55 790 Maintenance of Gas Measuring and Regulating Equipment 56 791 Maintenance of Other Equipment 57 TOTAL Maintenance(Total of lines 49 through 56 58 TOTAL Products Extraction(Total of lines 47 and 57 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-406) G.ID.318 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X� An Original mm/dd/yyyy End of 2024/Q4 Fj A Resubmission 4/18/2025 GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote, Line Amount for Amount for No. Account Current Year Previous Year al h) (c) 59 C. Exploration and Development 60 Operation 61 795 Delay Rentals 62 796 Nonproductive Well Drilling 63 797 Abandoned Leases 64 798 Other Exploration 65 ITOTAL Exploration and Development Total of lines 61 through 64 66 ID. Other Gas Supply Expenses 67 ]Operation 68 800 Natural Gas Well Head Purchases 69 800-1 Natural Gas Well Head Purchases, Intracompany Transfers 70 801 Natural Gas Field Line Purchases 71 802 Natural Gas Gasoline Plant Outlet Purchases 72 803 Natural Gas Transmission Line Purchases 73 804 Natural Gas City Gate Purchases 66,400.374 67.412.389 74 804.1 Liquefied Natural Gas Purchases 75 805 Other Gas Purchases 76 805.1 (Less)Purchased Gas Cost Adjustments 77 TOTAL Other Gas Supply Expenses Total of lines 68 through 76 66,400.374 67.412,389 78 806 Exchange Gas " 79 Purchased Gas Expenses 80 807 1 Well Expense-Purchased Gas 81 807.2 Operation of Purchased Gas Measuring Stations 82 807.3 Maintenance of Purchased Gas Measuring Stations 83 807.4 Purchased Gas Calculations Expenses 84 807.5 Other Purchased Gas Expenses 85 TOTAL Purchased Gas Expenses(Total of lines 80 through 84 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.319 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation 0 An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c} 86 808.1 Gas Withdrawn from Storage-Debit 1.747.348 2,925,957 87 808.2 Less Gas Delivered to Storage-Credit 88 809.1 Withdrawals of Li uefied Natural Gas for Process in -Debit 89 809.2 (Less)Deliveries of Natural Gas for Processing-Credit 90 Gas Used in Utility Operation-Credit 91 810 Gas Used for Compressor Station Fuel-Credit 92 811 Gas Used for Products Extraction-Credit 202.368 (132,156) 93 812 Gas Used for Other Utility Operations-Credit 94 TOTAL Gas Used in Utility Operations-Credit Total of lines 91 through 93 202.368 132,156 95 813 Other Gas Supply Expenses 399,683 370.371 96 TOTAL Other Gas Supply Expenses(Total of lines 77,78,85.86 through 89,94,95 68.345.037 70,576,561 97 TOTAL Production Expenses(Total of lines 3.30,58,65,and 96) 68,345,037 70.576,561 98 12. NATURAL GAS STORAGE,TERMINALING AND PROCESSING EXPENSES 99 1A. Under round Storage Expenses 100 Operation 101 814 Operation Supervision and En ineeni 102 815 Maps and Records 103 816 Wells Expenses 104 817 Lines Expense 105 818 Compressor Station Expenses 106 819 Compressor Station Fuel and Power 1071 820 Measuring and Regulating Station Expenses 1081 821 Purification Expenses 1091 822 Exploration and Development 1101 823 Gas Losses 111 824 Other Expenses 283.377 298.982 1121 825 Storage Well Royalties 1131 826 Rents 114 TOTAL Operation(Total of lines 101 through 113) 283.377 298.982 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.I13.320 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X� An Original mm/dd/yyyy End of 20241 Q4 ❑ A Resubmission 4/18/2025 GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 115 Maintenance 116 830 Maintenance Supervision and Enaineerin 117 831 Maintenance of Structures and Improvements 118 832 Maintenance of Reservoirs and Wells 119 833 Maintenance of Lines 120 834 Maintenance of Compressor Station Equipment 121 835 Maintenance of Measuring and Regulating Station Equipment 122 836 Maintenance of Purification Eau i ment - 123 837 Maintenance of Other Equipment 784.255 608.689 124 TOTAL Maintenance(Total of lines 116 through 123) 784,255 608,689 125 ITOTAL Underground Storage Expenses(Total of lines 114 and 124) 1.067,632 907.671 126 B. Other Storage Expenses 127 Operation 1281 840 Operation Supervision and Engineering - 1291 841 Operation Labor and Expenses 1301 842 Rents 131 842.1 Fuel 132 842.2 Power 133 842.3 Gas Losses 134 TOTAL Operation(Total of lines 128 through 133 135 Maintenance 136 843.1 Maintenance Su eFV&on and Engineering 137 8432 Maintenance of Structures 138 843.3 Maintenance of Gas Holders 139 843A Maintenance of Purification Equipment 140 843.5 Maintenance of Liquefaction Equipment 141 843.6 Maintenance of Vaporizing Equipment 142 843.7 Maintenance of Compressor Equipment 143 843.8 Maintenance of Measuring and Regulating Equipment 144 843.9 Maintenance of Other Equipment 145 TOTAL Maintenance(Total of lines 136 through 144 146 TOTAL Other Storage Expenses Total of lines 134 and 145 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61405) G.ID.321 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation Zj An Original mm/dd/yyyy End of 2024/Q4 ❑ A Resubmission 4/18/2025 GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 147 C Liquefied Natural Gas Teri-ninaling and Processing Expenses 148 Operation 149 844.1 Operation Supervision and Engineering 1501 844.2 LNG Processing Terminal Labor and Expenses 151 1 844.3 Liquefaction Processing Labor and Expenses 152 844.4 Liquefaction Transportation Labor and Expenses 153 844.5 Measuring and Regulating Labor and Expenses 154 844.6 Compressor Station Labor and Expenses 155 844.7 Communication System Expenses 156 844.8 System Control and Load Dispatching 157 845.1 Fuel 1581 845.2 Power 1591 845.3 Rents 160 845.4 Demurrage Charges 161 845.5 iLess Wharfage Receipts-Credit 162 845.6 Processing Liquefied or Vaporized Gas by Others 163 846.1 Gas Losses 164 846.2 Other Expenses 165 TOTAL Operation Total of lines 149 through 164 166 1 Maintenance 1671 847.1 Maintenance Supervision and Engineering 168 847.2 Maintenance of Structures and Improvements 169 847 3 Maintenance of LNG Processing Terminal Equipment 170 847.4 Maintenance of LNG Transportation Equipment 171 847.5 Maintenance of Measuring and Regulating Equipment 172 847.6 Maintenance of Compressor Station Equipment 173 847.7 Maintenance of Communication Equipment 174 847.8 Maintenance of Other Equipment 175 1 TOTAL Maintenance(Total of lines 167 through 174 176 ITOTAL Liquefied Nat Gas Terminalina and Proc Ex Total of lines 165 and 175 177 TOTAL Natural Gas Storage(Total of lines 125, 146,and 176) 1.067.632 907,671 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G ID.322 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XQ An Original mm/dd(yyyy End of 2024/Q4 ❑ A Resubmission 4/18/2025 GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 178 3. TRANSMISSION EXPENSES 179 Operation 180 850 Operation Supervision and Engineering 181 851 System Control and Load Dispatching 182 852 Communication Svstem Expenses 183 853 Compressor Station Labor and Expenses 184 854 Gas for Compressor Station Fuel 185 855 Other Fuel and Power for Compressor Stations 186 856 Mains Expenses 187 857 Measuring and Regulating Station Expenses 188 858 Transmission and Compression of Gas by Others 189 859 Other Expenses 190 860 Rents 191 TOTAL Operation(Total of lines 180 through 190 192 Maintenance 193 861 Maintenance Supervision and Engineering 194 862 Maintenance of Structures and Improvements 195 863 Maintenance of Mains 196 864 Maintenance of Compressor Station Equipment 197 865 Maintenance of Measuring and Regulating Station Equipment 198 866 Maintenance of Communication Equipment 199 867 Maintenance of Other Equipment 200 ITOTAL Maintenance Total of lines 193 through 199 201 TOTAL Transmission Total of lines 191 and 200 - 202 4. DISTRIBUTION EXPENSES 203 Operation 204 870 Operation Supervision and Engineering 772.344 669.471 205 871 Distribution Load Dispatching 206 872. Compressor Station Labor and Expenses 207 873 Compressor Station Fuel and Power IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.323 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X� An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 208 874 Mains and Services Expenses 2.745.028 2.480.954 209 875 Measuring and Regulating Station Expenses-General 35.797 42,428 210 876 Measuring and Regulating Station Expenses-Industrial 1.573 13.428 2111 877 Measuring and Regulating Station Expenses-City Gas Check Station 53,786 22,136 I 2121 878 Meter and House Regulator Expenses 283.242 203.011 2131 879 Customer Installations Expenses 1,745.529 2.674,850 214 880 Other Expenses 1.267.533 1.095.006 215 881 Rents 497 (363 216 TOTAL Operation Total of lines 204 through 215) 6.904.335 7.200,921 217 Maintenance 218 885 Maintenance Supervision and Engineering 78.105 15,298 219 886 Maintenance of Structures and Improvements 220 887 Maintenance of Mains 208.492 210,329 221 888 Maintenance of Compressor Station Equipment 222 889 Maintenance of Measuring and Regulating Station Equipment-General 98.698 76,694 223 890 Maintenance of Measuring and Regulating Station Equipment-Industrial 20,818 3.888 224 891 Maintenance of Meas_and Rea.Station Equipment-City Gate Check Station 105.413 63,568 225 892 Maintenance of Services 232,444 375.923 226 893 Maintenance of Meters and House Regulators 556.177 618,203 227 894 Maintenance of Other Equipment 46.753 73.742 228 TOTAL Maintenance(Total of lines 218 through 227) 1.346.900 1.437,645 229 TOTAL Distribution Expenses Total of lines 216 and 228 8.251,235 8,638.566 230 5. CUSTOMER ACCOUNTS EXPENSES 231 Operation 232 901 Supervision 33.042 31.034 233 902 Meter Reading Expenses 134,393 139.257 2341 903 Customer Records and Collection Expenses 2.135.762 1.964.568 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.324 i i Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XD An Original mm/dd/yyyy End of 2024/Q4 / A Resubmission 4/18/2025 GAS OPERATION AND MAINTENANCE EXPENSES-IDAHO Instructions 1. For each prescribed account below,report operation and maintenance expenses as allocated by the Results of Operations model to the state of Idaho. 2. If the amount for previous year is not derived from previously reported figures,explain in a footnote. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (�l 235 904 Uncollectible Accounts 679,221 156.929 236 905 Miscellaneous Customer Accounts Expenses 42.781 63,645 237 1TOTAL Customer Accounts Expenses(Total of lines 232 through 236 3.025.199 2,355,433 238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 239 Operation 240 907 Supervision - 241 908 Customer Assistance Expenses 4.088,342 4,070,586 242 909 Informational and Instructional Expenses 180,243 187,661 243 910 Miscellaneous Customer Service and Informational Expenses 14,456 52,496 244 TOTAL Customer Service and Informational Expenses(Total of lines 240 through 243 4.283.041 4,310,743 24517. SALES EXPENSES 246 1 Operation 2471 911 Supervision - 248 912 Demonstrating and Selling Expenses 249 913 Advertising Expenses - 250 916 Miscellaneous Sales Expenses 2 251 TOTAL Sales Expenses Total of lines 247 through 250 2 252 8. ADMINISTRATIVE AND GENERAL EXPENSES 253 Operation 254 920 Administrative and General Salaries 2,704,873 2.860,881 2551 921 Office Supplies and Expenses 330.322 348,224 2561 922 Less Administrative Expenses Transferred-Credit (4,944) (5,825 257 923 Outside Services Employed 1.349,906 1,226,837 258 924 Property Insurance 226,210 202,318 259 925 Injuries and Damages 784.290 577,414 260 926 Employee Pensions and Benefits 2.413,040 2,240,338 261 927 Franchise Requirements - 262 928 Re ulatory Commission Expenses 337,495 323,541 263 929 Less Duplicate Charges-Credit 264 930.1 General Advertising Expenses - K 930.2 Miscellaneous General Expenses 481.242 518,654 931 Rents 45.471 46,731 TOTAL O eration Total of lines 254 throw h 266 8,667,905 8:339,113 Maintenance 932 Maintenance of General Plant 1,093,392 1,073,489 TOTAL Administrative and General Expenses(Total of lines 267 and 269 9.761,297 9,412,602 TOTAL Gas O&M Expenses(Total of lines 97,177,201,229,237,244,251,270) 94,733,441 96,201,574 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID,325 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XQ An Original mm/dd/yyyy End of 2024/04 ❑ A Resubmission 4/18/2025 GAS TRANSMISSION MAINS-IDAHO Instructions 1. Report below the requested details of transmission mains in system operated by respondent at end of year in the state of Idaho. 2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk and in a footnote(in the available space at the bottom of this page or attached in a separate schedule)state the name of owner or co-owner,nature of respondent's title,and percent ownership ifjointly owned. Taken Up Total Length Line Kind of Diameter of Total Length in Use Laid During Year or Abandoned in Use No. Material Pipe Beginning of Year in Feet During Year End of Year in Inches in Feet in Feet in Feet (a) (b) (c) (d) (e) 1 NONE 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 NOTE: In accordance with the definitions established in the Uniform System of Accounts for production,transmission,and distribution plant,the Company's gas mains are appropriately classified as distribution property for accounting purposes(see definitions 29(B)and(C)). IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G ID 514 Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XO An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 GAS DISTRIBUTION MAINS-IDAHO Instructions 1. Report below the requested details of distribution mains in system operated by respondent at end of year in the state of Idaho. 2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk and in a footnote(in the available space at the bottom of this page or attached in a separate schedule)state the name of owner or co-owner,nature of respondent's title,and percent ownership if jointly owned. Taken Up Total Length Line Kind of Diameter of Total Length in Use Laid During Year or Abandoned in Use No. Material Pipe Beginning of Year in Feet During Year End of Year in Inches in Feet in Feet in Feet (a) (b) (c) W (e) (f) 1 Steel Wrapped Less than 2" 1.744,380 1.907 5.154 1.741.133 2 Steel Wrapped 2"to 4" 611.825 1.397 4.787 608.435 3 Steel Wrapped 4"to 8" 446,952 2.378 7 449,323 4 Steel Wrapped 8"to 12" 12,244 10 12,234 5 Steel Wrapped Over 12" 1 3 4 6 7 8 Plastic Less than 2" 6.622,530 148.272 18,638 6.752.164 9 Plastic 2"to 4" 1.557,864 19.102 5,702 1,571.264 10 Plastic 4"to 8" 679.288 17.641 7,160 689,769 11 Plastic 8"to 12" - - 12 Plastic Over 12" 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61A05) G ID.514A Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X❑ An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 SERVICE PIPES-GAS-IDAHO Instructions 1. Report below the requested details of line service pipe in possession of the respondent at the end of the year in the state of Idaho. Line Type of Diameter of Number of Added Retired Number of Average No. Material Pipe Service Pipes During Year During Year Service Pipes Length in Inches Beginning of Year End of Year in Feet (a) (b) (c) (c) (d) (e) (f) 1 Steel Wrapped 1"orLess 11,236 2 78 11,160 1 2 Steel Wrapped 1"to 2" 158 - 2 156 (1) 3 Steel Wrapped 2"to 4" 8 8 (1 4 Steel Wrapped 4"to 8" 1 1 2 1 5 Steel Wrapped Over 8" - - (1) 6 Steel Wrapped Unknown 192 3 189 (1) 7 8 Plastic 1"or Less 76,533 1.756 82 78,207 1 9 Plastic 1"to 2" 378 29 - 407 (1) 10 Plastic 2"to 4" 11 2 1 12 (1 11 Plastic 4"to 8" 4 4 1 12 Plastic Over 8" - 1) 13 Plastic Unknown 397 13 384 1) 14 15 Other Unknown (1 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 (1)Information not available. IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.514B Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation XQ An Original mm/dd/yyyy End of 2024/Q4 0 A Resubmission 4/18/2025 REGULATORS-GAS-IDAHO Instructions 1. Report below the requested details of gas regulators in possession of the respondent at the end of the year in the state of Idaho. Line Size Type Make Capacity In Service Added During Retired During In Plant No Beginning of Year Year Year End of Year (a) (b) (c) (d) (e) t) (al (h) 1 2 No Data available 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Total IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G.ID.514C Name of Respondent This Report is: Date of Report Year/Period of Report Avista Corporation X❑ An Original mm/dd/yyyy End of 2024/Q4 ❑ A Resubmission 4/18/2025 CUSTOMER METERS-GAS-IDAHO Instructions 1. Report below the requested details of gas customer meters in possession of the respondent at the end of the year in the state of Idaho. Line Size Type Make Capacity In Service Added During Retired During In Plant No. Beginning of Year Year Year End of Year (a) (b) (c) (d) (e) (f) ( ) (h) 1 All All All All 81,375 1.804 2.740 80,439 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 (1)The Company's systems do not supply meter information tracking by type of meter IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61-405) G ID.514D Name of Respondent This Report is: Date of Report Year/Period of Report -) Avista Corporation X❑ An Original mm/dd/yyyy End of 2024/Q4 A Resubmission 4/18/2025 GAS ACCOUNT-NATURAL GAS-IDAHO 1 Instructions 1. The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent for service in the state of Idaho. 2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas. 3. Enter in column(c)the year-to-date Dth as reported in the schedules indicated for the items of receipts and deliveries. 4. Indicate in a footnote(in the available space at the bottom of this page or in a separate schedule)the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed. 5. If the respondent operates two or more systems which are not interconnected,submit separate pages for this purpose. 6. Indicate by footnote the quantities of gas not subject to FERC regulation which did not incur FERC regulatory costs by showing(1)the local distribution volumes another jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline,(2)the quantities that the reporting pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting pipeline received through gathering facilities or intrastate facilities,but not through any of the interstate portion of the pipeline,and(3)the gathering line quantities that were not destined for interstate market or that were not transported through any interstate portion of the reporting pipeline. 7. Indicate in a footnote the specific gas purchase expense account(s)and related to which the aggregate volumes report on line 3 relate. 8. Indicate in a footnote(1)the system supply quantities of gas that are stored by the reporting pipeline during the reporting year and also reported as sales, transportation and compression volumes by the reporting pipeline during the same reporting year,(2)the system supply quantities of gas that are stored by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future reporting year,and(3)contract storage quantities. 9. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation figure. Add additional information as necessary to the footnotes. Line Refer to Amount of Dth Amount of Dth No. Account Form 2 Year to Date Current 3 Months Ended Page Quarterly Only (a) (b) _ _ (c) (d) 1 Name of System 2 IGAS RECEIVED 3 Gas Purchases Accounts 800-805 16,531,754 4 Gas of Others Received for Gathering Account 489.1 303 5 Gas of Others Received for Transmission Account 489.2 305 6 Gas of Others Received for Distribution Account 489.3 301 6,792.522 7 Gas of Others Received for Contract Storage Account 489.4 307 8 Exchanged Gas Received from Others Account 806 328 9 Gas Received as Imbalances Account 806 328 6.060 10 Receipts of Respondent's Gas Transported by Others(Account 858) 332 11 Other Gas Withdrawn from Stora a(Explain) (121,897 12 Gas Received from Shippers as Compressor Station Fuel 13 Gas Received from Shippers as Lost and Unaccounted For 14 Other Receipts(Specify) footnote details 15 Total Receipts Total of lines 3 through 14 23,196,319 16 GAS DELIVERED 17 Gas Sales Accounts 480-484 15,888,405 18 Deliveries of Gas Gathered for Others Account 489.1 303 19 Deliveries of Gas Transported for Others 489.2 305 20 Deliveries of Gas Distributed for Others Account 489.3 301 6.792,522 21 Deliveries of Contract Storage Gas Account 489.4 307 22 Exchan a Gas Delivered to Others Account 806 328 23 Gas Delivered as Imbalances Account 858 328 24 Deliveries of Gas to Others for Transportation Account 858 332 25 Other Gas Delivered to Storage Ex lain 1 26 Gas Used for Compressor Station Fuel 509 515,392 27 Other Deliveries(Specify) footnote details 28 Total Deliveries(Total of lines 17 through 27 23,196,319 29 GAS UNACCOUNTED FOR 30 Production System Losses - 31 Gathering System Losses 32 Transmission System Losses 33 Distribution System Losses 34 Storage System Losses 35 Other Losses(Specify) footnote details 36 Total Gas Unaccounted For(Total of lines 30 through 35 37 Total Deliveries and Gas Unaccounted For(Total of lines 28 and 36 23.196.319 (1) Represents net gas withdrawals and injections. IDAHO STATE NATURAL GAS ANNUAL REPORT(IC 61405) G.ID.520