20040318Revised Response No. 97A.pdf

Avista Corp.
1411 East Mission PO Box3727
Spokane. Washington 99220-3727
Telephone [phone]
Toll Free BOO- 727-9170
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March 1 7, 2004
Idaho Public Utilities Commission
427 W. Washington St.
Boise, ill 83720-0074
Attn: Scott Woodbury
Deputy Attorney General
Re:Second Production Request of the Commission Staff
in Case Nos. A VU-04-01 and A VU-04-
Mr. Woodbury,
I have attached an original and three copies of Avista s response to Staff Data Request
No. 97 A. A vista had incorrectly identified this response, as Staff 97B, in a letter dated
March 16, 2004. Please delete our original response 97B and replace it with the enclosed
response 97 A.
If you have any questions, please call me at [phone].
1:erelY, "
M~e
Rate Analyst
Enclosures
VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-O4-01 / A VU-O4-
IPUC
Data Request
97A
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
3/16/2004
Don Falkner
Katherine Mitchell
Rates
[phone]
REQUEST:
Please describe the underlying reasons with documentation for the increase in Salary Expense
(account 1920) assigned/allocated to Idaho Gas Operations. In 2001 approximately $780 000
was allocated/assigned and in 2002 that amount increased to approximately $1 million (Audit
Request No. 86C asked for similar information regarding Electric Operations). (Formerly Audit
Request No. 90A, dated on-site September 10, 2003).
RESPONSE:
The 2002 corporate incentive charged to Idaho Gas Operations was approximately $170 000.
(Please see Attachment A) The 2002 corporate incentive was expensed/accrued during 2002
but paid to employees during early 2003. 2001 contained no corporate incentive expense as
under the terms of the corporate incentive plan in effect, no incentive was payable. This
accounts for the majority of the difference between 2001 and 2002.