20040324Response of Avista to Staff Part XV.pdf

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AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:Idaho DATE PREPARED:3/22/2004
CASE NO:A VU-O4-01/ A VU-O4-WITNESS:Scott Morris/
Malyn Malquist
REQUESTER:IPUC RESPONDER:Don Falkner
TYPE:Data Request DEPARTMENT:Rates
REQUEST NO.102 TELEPHONE:[phone]
REQUEST:
The May 10, 2001 minutes for the annual meeting of shareholders states, "the Company was
refocusing its strategies in order to ensure its financial well being." Is there a formal document,
or study, assessment, etc. that spells. out the strategies? An example might be a mission
statement with business unit goals and objectives. If there is such a document, is it only at the
A vista Corp. level? Does A vista Utilities have such a document? Please provide documentation
of any such strategies to the IPUC Audit Staff. (Formerly Audit Request No. 96, dated on-site
September 11, 2003).
RESPONSE:
Please see the attached presentation materials that accompanied Mr. Ely s presentation at the
2001 Shareholders Meeting. Also attached is a Transcript from the First Quarter, 2001 Investor
Conference Call on April 24, 2001 in which there are a few references to strategies.
2001 ANNUAL MEETING
WELCOME SHAREHOLDERS
Gary G. Ely
President and Chief
Executive. Officer
JiI'STA.
I am amazed....at what we ve been through...and at what
ve accomplished.
Never experienced such volatile energy markets.
ve responded quickly...and weathered the storm.
Avista Utilities -- regaining its financial strength.
A strategy is in place to position the company going
forward.
Our employees, with their innovation, creativity and
dedication have always pulled us through difficult times.
;:.
Regulatory Approvals
;:. New Generation
;:.
Avista Energy
PROGRESS REPORT
;:.
Customer Relationships
;:.
Technology Milestones
;:. Dedicated Employees
Here s a progress report -- we ve made headway on several
fronts.
Re2ulatorv approvals from utility commissioners
- Adding new 2eneration
A vista Ener2V continues to thrive
Customer service strengthens relationships in our
communities
Technolo2V businesses meet critical milestones
Dedicated employees make it all possible
I'm pleased with where we are today as a company.
Yet, we have a lot more to accomplish.
OUR COMMITMENT
;:. Simplify
;:. Focus
;:. Execute
Our messages have been consistent.
- We will simplify our business.
- We will focus on what we do best.
- And we will execute on our promises.
These are messages we ve brought to our employees,
institutional investors in New York, investment bankers,
community leaders, and you, our shareholders.
It's being well-received.
Avista is strengthening relationships with its state
regulators and redirecting its focus on the core
utility business, while continuing to pursue a more
conservative approach with respect to
unregulated businesses.
;:. Debt analyst
WHAT WALL STREET IS SAYING
Avista is working to contain risk and restore its
bottom line.
;:. Equity analyst
The message is coming through loud and clear on Wall
Street.
Here is what two analysts are saying about Avista.
Debt analyst -- an important audience for us as we manage
our cash and liquidity issues.
Equity analyst -- representing the thoughts and
impressions of those who follow our stock.
Both quotes reflect Wall Street's belief that Avista is a
company headed in the right direction.
AVISTA CORPORATE OVERVIEW
Many of you are familiar with our long and proud utility
history.
Let me walk through a quick overview of the rest of the
company.
Our lines of business are broken into regulated and
un - regula ted b usin esses.
Regulated AVISTA UTILITIES
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Re2ulated Business:
Avista Utilities - More than 310,000 electric and 280,000
natural gas customers in the Pacific Northwest.
The utility is separated from the unregulated capital
companIes.
Regulated AVISTA UTILITIES
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AVISTA ENERGY AVISTA POWER
Unregulated AVISTA LABS AVISTA ADVANTAGE
AVISTA COMM.
These are our unregulated businesses.
Unre2ulated Ener2Y Businesses:
Avista Energy - markets energy in the West
A vista Power- power plant developer
Information and Technol02Y Businesses:
Avista Labs - fuel cells, fuel reformers, components
A vista Advantage- Internet-enabled facilities
management
Avista Communications - integrated communications
solutions
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AVISTA 'UTILITIES.
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Avista Utilities has taken front and center stage.
We expect clean , inexpensive, reliable electric power.
But Western power markets have changed.
High-priced wholesale power is now a reality.
Yet A vista is still one of the lowest-cost generators of
electricity in the nation.
Picture of our Cabinet Gorge dam.
Recent upgrades = extra 18 megawatts.
AVISTA I UTILITIES
WHOLESALE ELECTRIC PRICES
(IN CENTS PER KILOWATT)27.00tp
28\t
1996
11.78\t
1.48\t 19\t 63\t
1997 1998 1999 2000 2001
(Projected)
Wholesale electric prices:
Previous market prices: 2 to 3 cents per kilowatt.
Last summer: more than $1.00 per kilowatt.
Now: still above 20 cents per kilowatt.
Currently charge customers about 5 cents per kilowatt.
In Washington state the difference is being set aside in a
deferral account.
Requested the WUTC to extend deferral mechanism.
Reached settlement agreement with a number of parties.
I'll explain in more detail later.
AVISTA I UTILITIES
2001 HYDRO GENERATION
(JAN. APRIL) COMPARED TO 10 YEAR AVERAGE
464 MW
250 MW
1991 - 2000
AVERAGE
2001
54% of 1991-2000 Average
To compound the situation...it's one of the driest years on
record.
Past decade: A vista generated average of 464 megawatts on
our own system.
This year: about half of our traditional output.
Without hydro generation, must go to open market at very
high prices, adding to the deferral balances.
re asking our customers to conserve energy.
Watch some TV spots we re running to raise awareness
among our customers and encourage them to conserve.
(Run TV ads: Bob Bietz, Chris McCabe, buy-back spots)
These TV ads feature A vista employees.
Everyone of us can make a difference.
You d&.. have the power to conserve.
Stop by the Avista Utilities booth outside the auditorium
before you leave.
Pick up an energy conservation tip sheet
...
compact fluorescent light bulbs too.
AVISTA I UTILITIES
Add generation to
meet customer needs
Coyote Springs 2
;:. 280 MW near Boardman, Oregon
;:. Groundbreaking in January 2001
~ Start-up expected June 2002
Despite complex issues.. .here s what we re doing.
Corporate strategy: own or contract sufficient generation
to meet our retail loads and provide adequate reserves.
Reduce / eliminate exposure to volatile energy markets.
Coyote Springs 2 - proof we re adding generation
Avista Utilities project -
- located on the site of an existing gas turbine project
- expected to go online by mid-2002.
One step closer to our goal of being "long power.
AVISTA I UTILITIES
COST OF GAS PURCHASED
FOR WASHINGTON AND IDAHO
(IN CENTS PER THERM)
59.89!
37.09!
17 .59!17.09!
20.99!
15.09!
1996 1997 1998 1999 2000 2001
Wholesale natural 2as : supply and demand forces. Natural
gas demand has grown faster than production.
Unlikely prices will return to previous 15 cents per therm
Some costs have been passed through to customers.
- Still deferring and may need to ask to recover these in the
next few months.
To help customers in need: Significant contribution to
energy assistance programs such as Project Share.
Important to understand: Avista does NOT profit from
these 2as rate increases.Simply a "pass-through" cost for
the price we re paying for gas to meet-customer needs.
Avista Power plays an important role in our strategy.
Focus: develop and own generation projects like this
facility under construction near Rathdrum, Idaho.
Joint venture: Avista Power and Cogentrix Inc. of North
Carolina
Originally scheduled to go on line in Q4... but could begin
operation as early as this July.
Avista Energy has exclusive rights to continue marketing
the entire power output
- an example of coordination and collaboration among two
key unregulated Avista businesses.
A vista Energy - unregulated energy marketing business.
Knowledge power:
Our biggest asset is experienced people.
- More than 20 years of experience
- They grew up in the utility business
Focus on what we know best -- the West.
Having great success.
In 2000, A vista Energy = $3.51 EPS.
- better-than-anticipated earnings in Ql of this year.
bunts" and "singles " -- a conservative approach to
managing risk and capitalizing on volatile western energy
markets.
ve made a lot of progress.
In 2001, we re adding as much as 335 MW between our
regulated and unregulated businesses.
The following year, we ll add another 504 MW.. .again split
between regulated and unregulated businesses.
By July 2002, a total of 840 MW additional generation to
A vista s portfolio.
Result: In surplus power position and minimize our
exposure to expensive energy costs on the open market.
AVISTA I UTILITIES
;:..
Power-cost deferral agreement
Extend Washington deferrals through February 2003
UTING OUR STRATEGY
;:..
All customer electric buy-back program
Approved in Washington and Idaho
;:..
Irrigation electric buy-back program
Approved in Washington and Idaho
re already executing our strategy:
- Deferral agreement: staff of the Washington Commission
and all other parties agreed to extend power-cost deferral
mechanism through February 2003.
- Plan allows us to mitigate deferral costs.
- Requested settlement decision on or before May 25.
All-customer buy-back programs: The more electricity our
customers conserve, the more credit they earn.
- Among first to introduce program
- Example of innovation
- Implemented similar buy-back program for irrigators
Energy side of our business has been busy.
ve also been moving ahead with our information and
technology businesses...
Advantage is a prime example of our innovative spirit.
- Grew out of our utility roots...and our ability to manage
energy costs and better serve customer needs.
Now, the nation s leading provider of Internet-based
facility management and information services.
Helps customers with multiple sites proactively manage
and reduce their facility-related costs.
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AVISTA ADVANTAGE CUSTOMER GROWTH
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This is just a sample of some of Avista Advantage
customers.
You ll recognize most of the names.
During the past year, Avista Advantage added several
high-profile customers...including Target, Office Depot,
Federal Express, Circle K and Supercuts.
Also recently added a company with close ties to the
hospitality industry
- providing A vista Advantage access to hotels like Marriott,
Hyatt and other hospitality businesses.
A vista Labs continues to gain national and even global
attention.
During the presidential campaign, Vice President Dick
Cheney met with Mike Davis and Kim Zentz to learn about
Avista Labs and unique, modular approach to fuel cells.
A vista Labs developed from the expertise of our traditional
utility knowledge.
Despite decision to withdraw a proposed public offering of
Labs, business continues to grow. Milestones on track.
Avista Labs is recognized as a "true leader" in this
emerging technology.
AVISTA I LABS
MARKET APPROACH
Weare pursuing parallel paths to the marketplace -
components, fuel cell systems, and integrated systems.
Each path has related market segments:
distributed generation market, the premium power market
(need for uninterruptible and very high quality
power).. .and the residential small commercial market.
H2fuel, LLC: focused on the development and
commercialization of hydrogen fuel processor technology.
Avista Labs - a strategic extension of Avista s generation
platform as we move toward supplying an increasingly
demanding economy which runs on digital quality power.
Avista Communications: integrated communications
provider (ICP).
- Integrated packages for business customers.
- Serves ten markets in the West.
Photo: Avista Communications ' network surveillance
center to monitor entire network from central location.
ve built a strong business with a solid infrastructure
and a growing customer base.
Scale and scope are extremely important in this business. A
business partner will allow A vista Communications to
reach the required level.
ve hired an investment banking firm to assist in the
process, which could take 18 to 24 months.
OUR COMMITMENT
;:. Simplify
;:. Focus
;:.
Execute
Simplify. Focus. Execute. Our commitment to employees,
customers, and to you our investors.
Proud of what we ve accomplished - and energized by what
lies ahead.
I believe we re on track and headed in the right direction.
Yes, there will be challenges. But we have full confidence in
the women and men of A vista. Their innovative spirit has
always prevailed.
I'd like to thank our employees, past and present. They are
what make this company great.
Oliver Wendell Holmes: What lies behind us and what lies
before us are tiny matters compared to what lies within
us. "
Thank you.
FOCUSED ENERGY
Gary G. Ely
President and Chief
Executive Officer
\\JiI'STA.
Any questions, I'd be pleased to take them at this time.
Please use the microphones that are set up around the
auditorium and wait to be recognized.
Before asking your question, please state your full name.
For audience members in Cafe - write out your questions
and hand them to an Avista staff member who will deliver
them to the auditorium to be addressed.
\'iI'
AVISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 1
A vista Corp. Ql Investor Conference Call
April 24, 2001
Transcript
FINAL
D. Brukardt Good morning and welcome to Avista s first quarter 2001 earnings
conference call. Avista s earnings were released pre-market this
mornIng.
With me here today in our offices in Spokane are A vista Corp.
President and Chief Executive Officer Gary Ely, Jon Eliassen, our
senior vice president and chief financial officer, and Scott Morris
president of A vista Utilities.
As we move into this morning s conference call, you should be
cautioned that during today s conversation we will be making
forward-looking statements that involve risks and uncertainties
which are subject to change.
I would direct you to Avista s latest Form lO-K filed with the SEC
for reference to the assumptions on which these statements are
based, as well as the various factors which could cause actual
results to differ materially from those contemplated to the extent
these assumptions and factors are not discussed on this call.
A VISTA CORPORATION
Moderator: Dave Brukardt
April 24, 200119:30 a.m. CDT
Page 2
Avista filed its Form lO-K for the year 2000 in March and it is
available on our Website or in hard copy by calling Karen
Eastwood in our Investor and Corporate Relations department at
509-495-2753.
Thank you for joining us today. At this time I will turn our
conference call over to Avista President and CEO Gary Ely for his
opening remarks.
Gary Ely Thank you, Dave. When we spoke with you during our last
conference call, I shared with you my initial thoughts and outlined
my commitments to you as president and CEO of A vista Corp. I
told you that our overall objectives are to simplify our business;
focus on the things we do best; and execute on our stated
strategies. I am pleased to be able to report progress to you on all
three fronts.
First in our utility business: As you have heard and read
unprecedented wholesale power prices continue to dominate
western markets. But A vista Utilities continues to execute its
strategy to manage regional power supply issues.
Within the past few weeks, we filed a request with the Washington
Utilities and Transportation Commission to implement an all-
customer electric energy buy-back program. If approved, from
May 15th to October Ith, we would credit eligible customers five
cents per kilowatt-hour for reducing their electric use by more than
five percent.
AVISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 3
This innovative approach to energy conservation gives our
customers an incentive to help keep our purchased-power costs
down.
On March 22, A vista Utilities filed a request to extend our excess
purchased-power cost deferrals through December 31,2002. This
request includes a plan to address deferral account balances and a
demonstration of prudency regarding those costs. A vista has
requested a response by July 1 from the W -U- T -C on extending the
deferral. The current deferral mechanism expires at the end of
June.
A vista is expected to be in a surplus power position by July of
2002, and the sale of this surplus power is expected to result in
increased revenues to offset deferred power costs. Our expectation
is that this would enable A vista to minimize the risk of increasing
retail rates to its customers.
To help bring our utility into a "long power" position, construction
is underway on our 280 MW Coyote Springs 2 project near
Boardman, Oregon. This project is located on the site of an
existing gas turbine project that is operated by Portland General
Electric. We project our plant will go online in Oregon by mid-
2002.
A vista Utilities has also successfully petitioned for expanded
operating time for one of its existing gas turbine plants in Spokane.
AVISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 4
In exchange for an environmental off-set project, the state of
Washington has approved expanded use of a 60 MW gas turbine
peaking plant that can power thirty thousand homes.
Environmental enhancements scheduled for installation this
summer will help ensure the long-term availability of this plant.
Weare also working with regulators in Idaho to find ways to
permanently extend operation of another gas turbine near
Rathdrum, Idaho, northeast of Spokane.
Our overall corporate strategy is to own or contract for sufficient
generation to meet our retail loads and provide adequate reserves.
By July of 2002, A vista Utilities could add approximately 370
megawatts of generation, expanding the regulated utility business
energy availability by more than 20 percent. At the same time, our
unregulated Avista Power could add another 470 megawatts of
generation to Avista s portfolio. Between our regulated Avista
Utilities and our unregulated A vista Power business, this could
provide a combined 840 megawatts of additional generation
expanding our corporate energy availability by nearly 50 percent.
Additionally, regulators have approved 29-percent purchased gas
cost adjustments in Washington, Idaho and Oregon. And regulators
in California approved a 61-precent rate increase for our 18-
thousand customers in South Lake Tahoe. These are "pass
through" rate increases and have no impact on earnings. An
electric irrigation buy-back program has also been approved in
AVISTA CORPORATION
Moderator: Dave Brukardt
April 24, 200119:30 a.m. CDT
Page 5
Washington and Idaho, providing additional incentives to reduce
power usage.
(Pause)
Avista s energy marketing business, Avista Energy continues to do
well, earning high returns while maintaining strict counter-party
credit requirements. A vista Energy continues to conduct trades in
California, but only with credit-worthy parties who meet its
counter-party credit requirements.
To help ensure that an appropriate balance between risk and
opportunity is maintained, the board of A vista Energy has
appointed Dennis Vermillion as president and chief operating
officer. Dennis has been with A vista Energy from the birth of the
company in 1997 and his knowledge of western markets is
extensive. We are very pleased to have him in this key leadership
position.
(Pause)
Avista Power, our independent power production company is also
moving ahead aggressively to capture opportunities in today
dynamic power markets.
Construction continues on the Lancaster project near Rathdrum
Idaho. This 270 MW combined-cycle, gas turbine project was
originally scheduled to go on line in the fourth quarter of 2001. But
A VISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 6
because of current market conditions, work on the project has been
accelerated and the plant could begin operations as early as July.
A vista Energy has exclusive rights to continue to market the entire
power output from this project.
At this time, A vista Power is also continuing to develop sites for
additional peaking plants and could have another project on-line in
early 2002.
(Pause)
Progress also continues in our information and technology
subsidiaries.
Despite our decision earlier this year to withdraw a proposed
public offering of A vista Labs, that business continues to grow and
thrive... and is on track to meet or exceed this year s milestones.
A vista Labs is now the majority owner of H2fuel, LLC. This
business is focused on the development and commercialization of
hydrogen fuel processor technology.
The team assembled to form this enterprise represents a substantial
track record in fuel processing technology and in the construction
of pilot plants for the production of pure hydrogen from
hydrocarbon base fuels such as natural gas and propane.
A VISTA CORPORATION
Moderator: Dave Brukardt
April 24, 200119:30 a.m. CDT
Page 7
H2fuel has exceeded all of its technical performance and schedule
expectations for the quarter. We believe this highly focused
enterprise will provide hydrogen solutions to a broad marketplace
in need of hydrogen production solutions.
A vista Labs has also appointed two new board members - Tucker
Adams and Bob Goff - who bring substantial technical and
business expertise to the table. Tucker Adams brings global
economics perspective, while Bob Goff builds on his more than 30
years of technology management experience with 3M. Both
Tucker and Bob have joined the A vista Labs board at an important
time in the evolution of the company and we look forward to their
contributions to this enterprise.
A vista Labs continues to execute its strategy of focus, controlled
growth and component production via out-sourced manufacturing.
Excellent results from field trials have led the company to offer
hydrogen fueled systems aimed at back-up and premium power
applications, in addition to offering its hydrogen sensor for sale
this year.
Intellectual property development and protection continue to be
strengths for A vista Labs. With three patents covering 264 claims
already under its belt, Avista Labs has 19 additional applications in
various stages of the patent process.
A vista Labs continues to show that it has the focus, discipline and
team in place to successfully move to market.
A VISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 8
(Pause)
In the evolution of our telecom business, we announced that we
have hired an investment banking firm to help us find additional
partners for our voice, high-speed broadband data transport and
Internet company, A vista Communications.
ve built a strong business and additional partners will allow
A vista Communications to reach the next level. This process is
expected to be complete within 18 to 24 months.
This direction is based on Avista Corp.'s need to focus on what we
do best... and on what we believe is best for this state-of-the-art
telecommunications company.
While we are evaluating options for this business, it remains a vital
and growing concern. With more than 250 miles of fiber-optic
infrastructure - one of the largest in this region - A vista
Communications has recently launched integrated high-speed
telecommunications solutions for its customers in Spokane.
(Pause)
A vista Advantage, a leading provider of facility management and
information services for businesses with multiple operational sites,
continues to make progress. A vista Advantage provided its billing
and information services for $625 million of customer bills in the
A VISTA CORPORATION
Moderator: Dave Brukardt
April 24, 200119:30 a.m. CDT
Page 9
first-quarter 2001 compared to $178 million in the same quarter
last year.
Just last week, we announced that A vista Advantage has added
A vendra to its long list of clients. A vendra is an independent
company launched by a group of hotels including Marriott
International and Hyatt Hotels.
With its proven relationships in the hospitality industry, Avendra
opens the door for A vista Advantage to extend its products and
services to a wide range of hotels and other hospitality businesses
to help them better manage energy usage and budgets in the
current energy crunch.
Avista Advantage announced 17 new customers in the first quarter.
Among them are well-known companies like Federal Express,
Office Depot, Target Corporation and ANC Rental , which includes
Alamo and National Car Rental.
Facility managers have come to realize they can only manage what
they can measure. By giving clients new and different ways to
analyze their energy costs, A vista Advantage continues to be the
partner of choice for companies seeking to better manage energy
and facility-related costs.
(Pause)
A VISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 10
Simplify. Focus. Execute. These three concepts remain the
touch-stones of my commitment to our employees, our customers
and to you.
I am pleased with the progress we ve made over the course of the
first quarter, and am excited by possibilities the future holds for
A vista Corp. and our affiliate businesses.
I'd like to now turn the conference call over to our chief financial
officer and senior vice president, Jon Eliassen. Jon?
Jon Eliassen Thanks Gary. As we announced on March 29 , we have been
successful in issuing $400 million in senior notes. This money will
be used to repay short-term debt, fund capital expenditures
including interim funding for Coyote Springs 2 - and other costs
incurred by the company. The issuance of these notes gives us a
strong foundation for financing the company through this year and
well into 2002.
The same strategies that allowed A vista Energy to be successful
during 2000 have continued to provide additional income and
positive cash flow during the first quarter of this year.
A vista Energy is primarily responsible for the better-than-
anticipated first-quarter 2001 results. These results are, in part
possible because of the continued vigilance A vista Energy has
maintained with regard to counter-party credit requirements. And
AVISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 11
as Gary mentioned earlier, we also remain focused on balancing
risk with the capital required to operate this business.
We have also filed our plan for recovery of our deferred purchased
power costs. As of March 31 , $56 million of purchased power
costs have been deferred in Washington. In Idaho, A vista Utilities
deferred $11 million and has implemented a 4.8 percent rate
increase to recover previous deferrals.
While our strategy has been to minimize price increases to our
customers, we may need to file for an electric price increase if
hydro conditions worsen, if there is a prolonged outage at a
thermal plant, or if there is a delay in the installation of additional
generation this summer.
In the California markets, A vista Energy has not been trading with
either the Cal ISO or Cal PX for several months. A vista Energy
exposure in California - net of reserves - is approximately $24
million, down from approximately $40 million, net of reserves, at
the end of Q4 2000.
The targeted range for Avista Corp s consolidated earnings for the
full year 2001 falls between $0.85 to $1.10 per diluted share. This
outlook reflects a contribution of between $.90 and $1.00 from
A vista Energy. We are also projecting a contribution of between
90 and $1.00 from Avista Utilities. This is, of course, based on
current stream flow and weather projections , anticipated
purchased-power prices, and continued ability to defer excess
A VISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 12
purchased-power costs. Earnings from A vista Utilities and A vista
Energy are partially offset by the company s continued support of
the corporation s information and technology businesses.
(Pause)
To meet the demand of the current market place, A vista Corp. is
moving ahead quickly with its key strategic objectives. We are
well on our way to erasing the gap in our power generation
portfolio, which will provide the opportunity for us to shrink and
eventually eliminate our deferred account balances - without the
expectation of rate increases to customers.
We continue to work closely with our regulators, who understand
current markets and appear supportive of our strategic goals.
Washington Governor Locke and Idaho Governor Kempthorne
also remain key players in this region on power issues and both
have maintained a sharp focus on power supply issues.
At A vista Corp., we are well positioned to meet the challenges of
the current market place, and capture new opportunities in the
future.
With that, I'll turn things back over to Gary.
Gary Ely Thanks Jon. I am pleased to share our first quarter results with
you. While some companies have been paralyzed by the
challenges in today s energy markets, the employees of Avista
A VISTA CORPORATION
Moderator: Dave Brukardt
April 24, 2001/9:30 a.m. CDT
Page 13
have attacked these challenges head on and have made good
progress this quarter. That is not to minimize the challenges ahead.
But I believe we are on track and headed in the right direction.
These are times that demand an innovative spirit. I am pleased that
spirit lives, and thrives at Avista Corp. and within its businesses.
I'd now like to turn the conference call back over to Dave
Brukardt. Dave?
Dave Brukardt Thanks Gary.
Ladies and Gentlemen, thank you for joining us today. On the
subject of earnings guidance, going forward, we will continue to
provide high-level earnings guidance and outlook in our quarterly
new releases. If any interim guidance becomes necessary, it will
also come via news releases.
We will now open this call up to your questions. I would also like
to remind any members of the media who are listening and have
questions to contact our Investor and Corporate Relations
Department at [phone].
Operator, we are ready for our first call.
(Questions and Answers)
A 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
103
DATE PREPARED:
WITNES S
RESPONDER:
DEPARTMENT:
TELEPHONE:
3/22/2004
Malyn Malquist
Don Falkner
Rates
[phone]
REQUEST:
The May 11 2001 and August 9 and 10, 2001 Board of Directors' meeting minutes reference an
evaluation of various A vista business units, with advisory services being provided by Goldman
Sachs. The August minutes mention a presentation by personnel of Goldman, Sachs & Co., an
assessment of strategic alternatives and overviews of the various business units. Please provide
Staff with a copy of the assessment of strategic alternatives as it relates to A vista Corp. or A vista
Utilities. (Formerly Audit Request No. 97, dated on-site September 11, 2003).
RESPONSE:
Please see the following documents which are attached to Avista s response 103(C), and contain
TRADE SECRET or CONFIDENTIAL information and are exempt from public view and are
separately filed under IDAPA 31.01.01 , Rule 067, and Section 9-340D, Idaho Code.
VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:Idaho DATE PREPARED:3/2312004
CASE NO:A VU-O4-01/ A VU-O4-WITNES S:Scott Morris/
Malyn Malquist
REQUESTER:IPUC RESPONDER:Don Falkner
TYPE:Data Request DEPARTMENT:Rates
REQUEST NO.104 TELEPHONE:[phone]
REQUEST:
At the September 18, 2001 Board of Directors ' meeting, the Directors were given "written
updates on regulatory activity, Avista Energy, cost-savings initiatives and the VP Finance
search." What were the cost-savings initiatives? Which on~s were implemented? Are any that
were implemented still in place? (Formerly Audit Request No. 99, dated on-site September 11
2003).
RESPONSE:
The following programs were initiated in 2001. The are noted below as either deferred
temporary or permanent. Deferrals related to the timing of capital expenditures. Permanent
initiatives were intended to have ongoing benefits. Benefits associated with the initiatives, either
permanent or those carried over into 2002 would have been captured in the Company s revenue
requirement as filed in the above referenced dockets.
12 Computer & Telecommunications HW & SW Purchase terminations
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
114
DATE PREPARED:
WITNES S
RESPONDER:
DEPARTMENT:
TELEPHONE:
3/22/2004
Don Falkner
Kathy Mitchell
Rates
[phone]
REQUEST:
Please calculate and provide average base salary for all A vista Utilities employees. The
calculation is as follows: Total Base Salaries for 2003 for all A vista Utilities employees divided
by total employees. No benefits, taxes or incentive pay should be included in this calculation.
(Formerly Audit Request No. 117, dated February 10 2004).
RESPONSE:
Using the data from Avista s Payroll system, average Salary and Wage number is $58,358 for
2003 for the utility. This is a simple average of all employees at all levels for Avista Utilities.
Base salary is only one component of Avista s total compensation package that is offered to
attract and retain qualified employees, both craft and non-craft employees.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-O4-01 A VU-O4-
IPUC
Data Request
117
DATE PREPARED:
WITNESS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
3/22/2004
Don Falkner
Don Falkner
Rates
[phone]
REQUEST:
Based upon previous Company responses, it is Staffs understanding that Avista does not have
any desk procedures, accounting and cost allocation manuals to train new or existing employees
in their duties and inform them of Company policies and procedures. Staff has an eleven-page
document (attached are hand-numbered pages 6-10 and 26-31) some of which is dated June 1996
describing utility codes, 1996 overhead percentages and 1997 budget overhead percentages.
Please verify that information previously provided is still current and also provide materials
describing the following:a. The process by which salary and benefits are recorded and allocated including the basis
of those allocations such as timecards or other allocation documents. Please include within this
response the original account numbers that are charged and the journal entries splitting those
charges to individual capital and expense accounts.b. The process by which capital charges are recorded. Please include within this response
the method by which construction projects are billed and ultimately recorded as plant in service.c. The current dollar threshold for expensing items. Staff currently has materials that
indicate items costing less than $500 are expensed.d. The process by which revenues are billed. Please include within this response how
changes in rates are implemented.
(Formerly Audit Request No. 121 , dated February 10 2004).
RESPONSE:
Some additional information regarding accounting procedures has been attached. The majority
of the 1996 information is still current. Overhead rates have been updated through the
Company s responses to previous data requests in this proceeding.a) Salaries are recorded to individual accounts through utilization of an online Timekeeping
Reporting System. In that system all labor is assigned to individual account numbers, either
expense, capital or a combination. Various combinations of Utility Codes and/or Location
Codes produce automatic allocations to operating system (electric, gas or non-utility) and state
jurisdictions. Those allocations happen in the General Ledger system and the Company
Results of Operations Model. Benefit loadings are automatically added to labor charges and
those loadings follow the labor charges accounting and allocations.b) Please see the attached information regarding the capitalization process. Capital projects
are assigned unique account information and amounts charged to those accounts are accumulated
and summarized under FERC account 107. At the completion of individual capital projects, the
Company s Utility Accounting Section produce a Work Order Transfer journal that transfers the
accumulated balances to the appropriate FERC Plant account. The journals are produced
monthly and are part of the Company s monthly financial closing process.c) The general threshold for capitalization is currently $1 000.
Response to Staff Request No. 117
Page 2
d) Revenues are billed automatically through the Company s Customer Service System
(CSS) through utilization of a combination of human and electronic meter readings that are done
upon a 21-day meter reading cycle. Actual usage from the meter reading data is applied against
the appropriate Rate Table within CSS. Rate changes are implemented through manual updating
of the Rate Tables within CSS as approved by our various regulatory commissions.
v...
CAPITAL VERSUS EXPENSE DETERMINATION
Page: 80-
April 4, 1988
, POLICY
All plant related activities will be identified as either capital or expense before the
expenditures are approved. Additions to or replacements of plant assets are capitaljzedaccording to the' following tests. Any expenditure relating to constructing, acquiring,
operating, or maintaining utility plant meeting at least one of the following tests is
considered to be a capital expenditure.
Additions of retirement units which did not previously, exist.
Substantial additions of minor items which did not previously exist.
Replacements of existing retirement units.
A portion of the _Replacement of minor items which substantially better therelated retirement unit.
, ,
Any expenditure which does not meet one of the above tests is considered expense.
The Plant Accounting Section of the Finance Department is responsible for establishing
and maintaining the Retirement Unit Catalogs and providing interpretations when
questions arise.
DISCUSSION
All activities related to plant consist of either construction,' removal, salvage
operations, maintenance or combinations 'thereof. The determination or whether an
expenditure is capital or expense is governed by the follo",,7ing underlYing concepts:
The reg~latory area: deriving benefit from the expenditure shouid bear the cost (ramaking philosophy).
Costs which provide benefits for more than one year shouldb e capitalized and
matched with the revenues generated by the expenditure through depreciation amortization (as authorized by Generally Accepted Accounting Principles).
The FERC Uniform System or Accounts pr~scribes the use of spe~ific accounts
for normal utility acti~ities and is followed where applicable. Some
flexibility in capital-vs-expense determinations is allowed so as to not
unduly refine the accounting.
jj:."
Activities that are classified as construction, removal, or salvage are identified the Retirement Units Catalog.
General Ledger & '\\' ark Order Svstem Training
CAPITAL-VS-EXPENSE DETERMINATION
1. Accounting Definition (Regulated)
a. CaDital ~ An expenditure is considered to be capital when it meets the following
tests:
- The work is for installing or replacing a defined "Retirement Unit . (If an item
is listed on a Property Removal Notice (PRN), it is a Retirement Unit.)
- Generally if the work is for installing new facilities, it is capital.
b. ExDense - An expenditure is considered to be expense when it meets one of the
following:
- The cost provides benefit to only one year.
,. The cost does not meet any of the capitalization criteria (i., does not involve
the addition or replacement of a retirement unit or is not installing new
facilities) .
2. Nature of Work Tests
a. The nature of the work performed is an aid in determining whether a cost is
capital or expense.
The following list contains "general rules of thumb" and examples:
- Moving existing materials or equipment is considered to be expense in most
cases: Examples: (1) straightening a pole, (2) trenching a pole over to a new
location, (3) moving a cross a...rrn down the pole because the top is split
(4) swinging a service to new meter location.
- Installing new materials or equipment is considered to be capital in most cases:
Examples: (1) putting in a new service, (2) installing a pole stub, (3) building a
new feeder.
- Replacing existing materials or equipment is considered to be capital in most
cases: Examples: (1) replacing a cross arm or pole, (2) replacing a complete
electric or gas serVice, (3) replacing an insulator, (4) replacing more than two
spans of conductor.
(NOTE: A general rule of thumb for replacements is: if the piece of equipment
appears on a PRN, then it is charged to capital.)
08/23/95 12:35
Ge:ner~l Ledger & Work Order System Training
b. As with all guidelines, there are exceptions. The following is a list of examples of
exceptions to the above guidelines:
- Installing transformers is always charged to operating expense (0583.10 for
overhead and 0584.10 for underground). This is because they are capitalized
when purchased and not when installed. Plant Accounting records a capitalized
installation cost on the first installation based on information supplied on the
First Installation" card completed by Operations.
- Replacing less than 2 spans of conductor is considered to be expense.' The
reason is that 2 spans of conductor is defined as a "Retirement Unit
- Relocating a pole or line is capital if a new one is installed and the old one is
removed. However, the cost of swinging the conductor to the new poles is
considered to be maintenance expense because the existing plant is just being
moved, nothing new was installed.
- Replacing less than a complete gas service is considered to be maintenance
expense.
08/23/95 12:35 PM
.General Led2'er & Work Order Svstem Trainin2'
CAPITAL VS MAINTENANCE
The terms "Capital" and "Maintenance" have specific meanings for the utility industry
accounting. The terms may have different meanings given to the terms by operations
purposes. Accountants and financial people view the spending of dollars in terms of how
, they are used to determine profit.
The utility accounting definitions can be summarized as follows:
Capital spending is for adding new facilities which did not previously exist or
replacing existing capitalized equipment. Replacements can be the same capability,
of lower capability, or improved capability and still be capitaL The driving force for
the account definition is two-fold: fJISt, is the expenditure going to provide benefits
to more than one year, and second, is the equipment being replaced derIDed as aRetirement Unit
Maintenance spending is for repairing equipment or replacing materials not defined as
Retirement Units
Examples:
Some view replacing a broken crossarm as not improving the line, it is justmaintaining it; therefore, it is a maintenance item and is charged to expense. The
focus is on the line as a whole. However, a crossarm benefits future years and is
defined as a retirement unit so for accounting purposes it is capital.
In the gas part of our business over the last several years we replace a lot of risers.
Risers do benefit more than one year but they are not defined as a retirement unit sothey are expensed.
08/23/95 12:35 PM
General Led er & Work Order Svst~m TraininO'
...
recover over muitiple years 1 year
CAPITAL EXP ENSE
- build something new
- replace old equipment
with new
wpc/173
08/23/95 12:35
vs.
V5.vs.
- fix existing plant
-4-
- operate plant
- turn valves
- flip s'Nitch
- etc.
ACCOUNT DISTRIBUTION DECISION-TREE
EIGHT- STEP-TEST"
YES
CArlI AL
REPLACING- YES ~R YES EXPENSE
YES CAPIT AL
EXPENSE
(RELOC AT ING YES
,,?
Mov lNG, YES
EX 1ST ING;---EXPENSE
CAPIT AL
EXPENSE
NO4PAIRING~YES
....
EXPENSE
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NON-CAPITAL BUDGET ELEMENTS
Key
The key fields used by A vista Corp. for budgeting (not the recording of actual transactions) are made up of five
unique parts: Responsibility Center (RC), Master Activity Code (MAC), Work Order (WO), UMainSub, and
Resource Code.
For example:RC MACG54 331 9331
UMainSub Resource Code
7920.00
Responsibility Center (RC)
An RC represents the organizational unit whose resource incurred the cost. Always charge your own RC for aU
expenditures.
Master Activity Code (MAC) and Work Order (WO)
The Utility Energy Delivery Accounting team issues work order numbers for the purpose of accumulating the costs
of non-capital items. Every non-capital work order is assigned to a MAC when it is established. Although the MAC
is not used when actual transactions are recorded, it is used during the budgeting process to accumulate costs by
activity. It is not necessary to open a new work order for every new event or program. We encourage you to use the
generic" work orders that have been established to specifically identify each MAC. If you have any questions
concerning the MACs or work orders, please call Laura Moua (Ext. 2904) or Kellee Quick (Ext. 2893). A list of the
generic work orders and their corresponding MACs is provided on pages 16-20.
UMAINSUB
The account is used to identify the six digits of the Key that are commonly referred to as the UMAINSUB, or the
Utility Code and the FERC Main and Sub Account.
Utility Code
The utility code designates the utility or allocation factor used to assign costs. The one-digit utility codes
are:
0 - Electric Only
1- WNID Gas
2 - ORICA Gas
7 - Common to Electric, W NID Gas, and ORICA Gas
8 - Common to W NID Gas and ORICA Gas
9 - Common to Electric and W NID Gas
Utility codes 0, 1, and 2 are direct assignment codes - they are assigned to a single utility service. Utility
codes 7, 8, and 9 are allocated between utility services.
FERC Main and Sub Account
The three-digit Main account is predefined by FERC to describe the work being performed. The two-digit
Sub Account is a further breakdown of the main account. Some Sub Accounts are predefined by FERC
while others have been defined by Avista Corp. to meet business requirements. If you are unsure what
Main account you should be charging please refer to pages 21-23,
Resource Code
All budget estimates must be separated between labor and other expenses. The available resource codes are:
Loaded Labor (excluding overtime, casual and student employees)
Loaded Casual, Student, and Overtime Labor (includes any non-benefit status
employees on our payroll and overtime by any employee)
Everything Else (non-labor costs and contract labor)
2002 Corporate Budget Manual
LABOR LOADINGS
JOURNAL DEFINITIONS
PB - Payroll Benefits Loading
PL - Payroll Paid Time Off Loading
PT - Payroll Taxes Loading
Labor estimates (excluding all overtime and student and casual employees) will be fully loaded to include paid time
off, payroll benefits, and payroll taxes. Fully loaded labor is referred to as "Loaded Labor" (LL).
All overtime and labor associated with student and casual employees will be loaded for payroll taxes only and be
referred to as "Casual Labor" (CL).
To calculate labor requirements, the following standard rates are applied
Loaded Labor (LL) = Annual Salary x 1.3333
Casual Labor (CL) = Projected Salary x 1.0900
The Loaded Labor calculation takes into consideration the reduction of an employee s annual salary by 17.0% (paid
time off) to reach the direct labor cost (actual work time). The calculation then applies payroll benefits loading
(30.0%) and payroll taxes (9.0%) to the direct labor and adds back the paid time off.
The Casual Labor calculation takes into consideration the loading for payroll taxes (9.0%), the only loading applied
to Casual and Student employees and overtime labor.
The following example illustrates both the long and short methods of loading labor.
LABOR LOADING EXAMPLES
EXAMPLE #1 - The Short MethodHourly Annual
$9.6154 $20,000.1.3333 1.3333
$12.8202 $26,666.
EXAMPLE #2 -- The Long Method
A. $9.6154 $20 000.1.170 1.170
$8.2183 $17,094.
$9.6154
2183
$1.3971
$20 000.
17.094.
$2,905.
$8.2183 $17,094.39 .
$3.2051 $6,666.
ADD = A, B, C to reach loaded labor:
$8.2183 $17,094.1.3971 2,905.2051 6.666.
$12.8205 $26,666.
CALCULATION OF SHORTCUT RATE:
$3.2051 $6,666.6154 20.000.3333 .3333
2002 Corporate Budget Manual
(Salary)
(Multiplied by 1.3333)
(Loaded Labor - LL)
(Salary)
(Divided by 1.170 Paid Time-Off - PL Loading Rate)
(Direct Labor - P A)
(Salary)
(Minus Direct Labor-P A)
(paid Time Off - PL)
(Direct Labor - P A)
(Multiplied by .30 and .09)
(Payroll Ben. - PB and Payroll Tax - PT)
(Direct Labor - P A)
(paid Time Off - PL)
(payroll Ben. - PB and Payroll Tax - PT)
(Loaded Labor - LL)
(payroll Ben. - PB and Payroll Tax - PT)
(Divided by Salary)
(Shortcut Rate)
on-api a ccount 1St
OTHER INCOME AND DEDUCTIONS
Other Income Other Income Deductions
415 Rev from merchandisinl?:, iobbinl?: & contract work 425 Miscellaneous amortization
416 Costs merchandising, jobbing & contract work 426.Donations
417 Revenues from non-utilitY operations 426.4 Expenditures for certain civic, political & related act.
417,Rev from non-utili tv operations - Electric marketing
417,Rev from non-utili tv ooerations - Basic Amer Foods
417.Expenses from non-utilitY operations
417,Exp from non-utilitY operations - Electric marketing
418 Non-ooerating rental income
421 Miscellaneous non-ooeratin!!: income
FERC N t I A
2002 Corporate Budget Manual
on-apt a ccount 1St (continued)
ELECTRIC POWER PRODUCTION EXPENSES ELECTRIC TRANSMISSION EXPENSES
Steam Power Generation Operation
Operation 560 Operation supervision and enl!ineerinl!
500 Operation supervision and ene:ineerinl!561 Load dispatchine:
501.09 - 501.17 Fuel Consumed 562 Station expenses
501.21 - 501.51 Fuel Handline:563 Overhead line expenses
502 Steam expenses 565 Transmission of electro by others - Wheelinl!
503 Steam from other sources 566 Miscellaneous transmission expenses
505 Electric expenses 567 Rents
506 Miscellaneous steam power expenses Maintenance
507 Rents 568 Maint. supervision and ene:ineerinl!
Maintenance 569 Maint, of structures
510 Maint. Supervision and ene:ineering 570 Maint. of station equipment
51 I Maint, of structures 571 Maint. of overhead lines
512 Maint. of boiler plant 572 Maint. of under~ound lines
513 Maint. of electric plant 573 Maint. of miscellaneous transmission plant
514 Maint. of miscellaneous steam plant
Hydraulic Power Generation ELECTRIC DISTRIBUTION EXPENSES
Operation ODeration
535 Operation supervision and engineering 580 Operation supervision and engineering
536 Water for power 581 Load dispatching
537 Hydraulic expenses 582 Station expenses
538 Electric eXDenses 583 Overhead line expenses
539 Miscellaneous hydraulic power generation expenses 584 Underl!round line expenses
540 Rents 585 Street lighting and sie:nal system expenses
Maintenance 586 Meter eXDenses
541 Maint. Supervision and engineerinl!587 Customer installations expenses
542 Maint. of structures 588 Miscellaneous distribution expenses
543 Maint. of reservoirs, dams and waterwavs 589 Rents
544 Maint. of electric plant Maintenance
545 Maint. of miscellaneous hydraulic plant 590 Maint. supervision and engineering
Other Power Generation 591 Maint. of structures
Operation 592 Maint, of station equipment
546 Operation supervision and ene:ineering 593 Maint. of overhead lines
547 Fuel Consumed 594 Maint. of under~ound lines
548 Generation expenses 595 Maint. of line transformers
549 Miscellaneous other power generation expenses 596 Maint. of street lightine: and sie:nal systems
550 Rents 597 Maint. of meters
Maintenance 598 Maint. of miscellaneous distribution plant
551 Maint. Supervision and engineerinl!
552 Maint. of structures GAS SUPPLY EXPENSES
553 Maint. of generating and electric plant Operation
554 Maint. of misc other power generation plant 804 Natural I! as city gate purchases
Other Power Supply Expenses 804,Natural gas city gate purchases - Capacitv Releases
Operation 805 Other e:as purchases
555 Purchased power 805,Purchased gas costs adjustments
555.Purchased power - Intracompany power 807 Purchased gas expenses
556 System control and load dispatchine:808,Gas withdrawn from storage - Debit
557 Other expenses 808.Gas delivered to storage - Credit
557.Other exo - Nez Perce 813 Other gas supply expenses
557.W A Defen-a! Pwr Co 814 Other I!as supply expenses
557,W A Defen-al Pwr Amt
557.Idaho PCA Defen-al
557.ill PCA Amortization
557.Mkt Bad Debt
557.Transmission Power Supply Exp
557,Mark-To-Market Exp
557,Option Exp
FERC N t I A
2002 Corporate Budget Manual
on-amta ccount LIst (continued)
GAS UNDERGROUND STORAGE EXPENSES CUSTOMER ACCOUNTS EXPENSES
Operation Operation
814 Operation supervision and engineering 901 Supervision
815 Maps and records 902 Meter reading expenses
816 Wells expenses 903 Customer records and collection expenses
817 Lines expenses 903,Customer records and collection expenses - NR Sale
818 Compressor station expenses 903,Customer records and collection expenses - NR Sale
819 Compressor station fuel and power 903,Customer records and collection expenses - NR Sale
820 Measuring and regulating station expenses 904 Uncollectible accounts
821 Puritication expenses 905 Miscellaneous customer accounts expenses
824 Other expenses
825 Storage well royalties CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
826 Rents ODe ration
Maimenance 907 Supervision
830 Maint, supervision and engineering 908 Customer assistance expenses
831 Maint, of structures and improvements 908,Customer assistance expenses - Demand Side Mgmt.
832 Maint. of reservoirs and wells 908.Customer assistance expenses - Demand Side Mgmt.
833 Maint. of lines 908,Customer assistance expenses - Demand Side Mgmt.
834 Maint. of compressor station equipment 908,Customer assistance expenses - Demand Side Mgmt.
835 Maint. of measuring and regulating station equipment 908,Customer assistance expenses - Demand Side Mgmt.
836 Maint. of purification equipment 909 Informational and instructional advertisinl! expenses
837 Maint. of other equipment 910 Miscellaneous customer service and informational exp
GAS TRANSMISSION EXPENSES SALES EXPENSES
Mailllenance Operation
865 Maint. of measuring and rel!u1ating station equipment 91 I Supervision
866 Maint. of communication equipment 912 Demonstrating and selling expenses
913 Advertisinl! expenses
GAS DISTRIBUTION EXPENSES 916 Miscellaneous sales expenses
Operation
870 Operation supervision and enl!ineering ADMINISTRA TIVE AND GENERAL EXPENSES
871 Distribution load dispatching ODeratiotl
874 Mains and services expenses 920 Administrative and general salaries
875 Measurinl! and regulating station exp - General 921 Office supplies and expenses
876 Measuring and regulating station exp - Industrial 922 Administrative expenses transferred - Credit
877 Measuring and reg, station exp - City gate check stations 923 Outside services employed
878 Meter and house regulator exp 924 Property insurance
879 Customer installations exp 925 Injuries and damages
880 Other expenses 926 Employee pensions and benefits
881 Rents 927 Franchise requirements
Mailllenance 928 Regulatory commissions expenses
885 Maint. Supervision and engineerinl!930,General advertising expenses
886 Maint, of structures and improvements 930,Miscellaneous general expenses
887 Maint. of mains 931 Rents
888 Maint. of compressor station equipment Maintenance
889 Maint. of measuring and reg, Station equip - Gen 935 Maintenance of general plant
890 Maint of measuring and re", Station equip - Industrial
891 Maint of measuring and reg, Station equip, - City gate
892 Maint, of services
893 Maint. of meter and house regulators
894 Maint, of other equipment
FERC N I A
2002 Corporate Budget Manual
CONSTRUCTION OVERHEADS
JOURNAL DEFINITIONS
WL - Work Order Loading
All construction items that can be identified to a specific work order under a specific or blanket ER should be charged directly to
that work order.
Budget for and charge the costs which directly relate to construction but cannot be charged directly to a specific construction
work order in one of the following clearing work orders:
WORK ORDER! ACCOUNT
1001-0300-XX-
1002-0300-XX-
1003-0300-XX-
1004-0300-XX-
1005-1300-XX-
1006-2300-XX-
General Construction Administration & Accounting
Generation Construction Engineering & Supervision
Electric Transmission Construction Engineering & Supervision
Electric Distribution Construction Engineering & Supervision
Gas Distribution Construction Engineering & Supervision
WP Natural Gas Construction Engineering & Supervision
...
These costs should be included with other "overhead and billing accounts" when budgeting for 2002. Although not O&M costs,
these work orders will appear on the monthly actual-to-budget comparison reports under "other
CONSTRUCTION OVERHEAD RATES
Construction overhead rates by function for 2002 are:
Class
General Construction Administration & Accounting
Generation Construction Engineering & Supervision
Electric Transmission Construction Engineering
& Supervision
Electric Distribution Construction Engineering
& Supervision
Gas Distribution Construction Engineering
& Supervision
WP Natural Gas Overhead Construction Engineering
& Supervision
Work Order
1001
1002
1003
Rate
1.25%
1.00%
00%
1004 17.00%
1005 17.00%
1006 10.00%
For additional information, please call the Utility Energy Delivery Accounting Team (Ext. 2936 or Ext. 4125).
2002 Corporate Budget Manual
MISCELLANEOUS DEFERRED DEBITS (ACCOUNT 9186.20)
The 9186.20 account is primarily used for charges of which final disposition is uncertain and are unusual or extraordinary in
nature. This type of account is often referred to as a "suspense" account. If charges of this nature are anticipated, budget the
costs using the appropriate work order and suspense account (9186.20) with your department's Rc.
If the charges to be budgeted are new, contact Cheryl Kettner (Ext. 2902) in the Utility Energy Delivery Accounting department
for issuance of new suspense work order numbers.
2002 Corporate Budget Manual
MISCELLANEOUS BILLINGS AND INCIDENTAL REVENUES
Miscellaneous BiIlinl!s
Costs incurred for miscellaneous services that are billable to internal customers (e.g., Credit Union, EDS, Union, WUTC)
should be budgeted to account 9186.20 in the appropriate work order and RC.
Costs incurred for miscellaneous services that are billable to external customers (e., customer requested service relocates,
meter testing, etc.) should be budgeted as reductions to capital and/or expense accounts in the appropriate work order and RCo
Incidental Revenues
Operating Revenues should not be budgeted to individual RCs. Only non-operating revenues should be budgeted to
individual RCs and those revenues should be budgeted as credits (negative numbers) to non-operating revenue accounts.
Profits, above and beyond reimbursable expenses, should never be budgeted as credits or as reductions to expense or capital
accounts.
Please contact the Utility Energy Delivery Accounting Department for accounting and budgeting assistance for these types of
services.
2002 Corporate Budget Manual
MA TERIALS
JOURNAL DEFINITIONS
MECOR - Material & Stores Correction
MT -Material & Stores Journal
If your RC anticipates incurring direct charees in the operation and/or supervision of a storeroom, you should budget for
these charges using account 2641.9980.10. Labor charges associated with obtainine stores or materials from storerooms or
direct purchase should not be budgeted to this account, they should be budgeted to specific job work orders or to an appropriate
blanket work order within the requesting RC.
All material expenditures should be budgeted and charged to an appropriate operating, maintenance, or capital account.
Please contact Kathy Nitteberg (Ext. 4210) if there are any questions,
2002 Corporate Budget Manual
SMALL TOOLS
Small tools are hand and portable tools with a value of $1,000 or less and a life of one year or less used directly in repair
maintenance, or installation of equipment or facilities.
Budget:
Only the Supply Chain (R51) will budget for accounts 1007.9184.50 and 1007,9184.58.
Expenditures:
The charges will not show up on your budget variance reports. They will cross-charge to Supply Chain.
Labor
Labor charges directly associated with the operation and/or supervision of a small tool storeroom should be charged to
1007 -9184.50 for the W A/ID Di vision and 1007-9184.58 for the ORJCA Di vision. Labor associated with obtaininl!: small tools
should be charged to specific job work orders or to an appropriate blanket work order within the requesting RC.
Expense
Any RC that must purchase small tools in the ordinary course of business should charge to 1007-9184.50 for the W A/ID
Division and 1007-9184.58 for the ORJCA Division.
Small tools are classified as hand or portable tools if:
The unit cost is equal to or less than $1 000
The useful life is equal to or less than one year
The tool is used directly in the repair, maintenance, or installation of equipment or facilities
Labor - Tool Crib and repair of small tools
Examples of charges which are not considered small tools include (but are not limited to):
Building Materials - cement, lumber, sand, gravel, tape, nails, etc.
Communications Equipment - cell phones, batteries; two-way radios, modems, fax leases, carrying cases or other
accessories
Computers equipment and accessories including Palm Pilots
Fuel or Freight
Furniture
Labor - see exception above
Magazine subscriptions
Medical Supplies - aspirin, Sudafed, etc.
Paper Products - wiping rags, paper towels
Service & Leases - phone bills, fax leases, etc.
Squincher
Transportation Charges - mileage for company vehicles
Vehicle and Mobile Radio Accessories
For Small Tool Loading (SL, TS) see Small Tool Loading in the 'Centralized Budget' section.
Please contact Kathy Nitteberg (Ext. 4210) if there are any questions.
2002 Corporate Budget Manual
CAPITAL BUDGET TERMINOLOGY
Authorization For Expenditure (Form 133) A permanent record that must be prepared prior to the expenditure of
(AFE) *funds for all new specific and certain blanket construction budget items. After all
signatory approvals, the Finance Department will assign a work order number. The
APE is also designed to accommodate presentation of estimated costs associated
with maintenance, customer billing, suspense and preliminary survey costs.
Allowance For Funds Used The amount capitalized relating to cost of money used to finance a project during
During Construction (AFUDC)the construction period. See page 69.
Budget Item (BI) **Equivalent to '~ob". Multiple WO's can fall under one budget item. A specific or
blanket construction cost item that is assigned an ER number and/or job number for
cost tracking purposes.
BI Sponsor An individual or work group responsible for monitoring ongoing engineering and
construction costs for a particular job or BI under a specific ER,
BlanketER Reflects construction work of an ongoing or a continuous nature.Both ER and
work orders can be blanket items.
Category Code See page 68.
Construction Work in Progress Includes the value of all uncompleted capital projects under construction
(CWIP)
Cost of Removal (COR)The cost of dismantling, tearing down, demolishing or otherwise removing physical
plant from service.
Expenditure Requisition (ER) **Highest level of capital tracking - project. Multiple BI's can fall under one ER.
four-digit number assigned to identify and track the costs of capital budget items.
ER Sponsor Individual or work group responsible for monitoring ongoing engineering and
construction costs, recommending necessary APE action, and tracking unbudgeted
carryovers, emergency items and budget revisions.
FERC Functional Class Group ofFERC accounts. See page 68. (For example, 350-359 is Transmission)
Hurdle Rates Provide risk-adjusted return target for capital employed and measure minimum net
present value that should be created by new capital investments. See page 69.
Line of Business (LOB)See page 68.
Long Range Budget years 2 through 5. If our current budget year is 2002, the long range is
years 2003 through 2006.
Prior Years' Project Costs The anticipated CWIP balance at the end of the year that precedes the budget year,
Retirement The original cost of property carried in physical plant in service that is subject to
removal from service.
Salvage The value at which the recoverable value of property retired is charged to material
and supplies, sold outright, or is applied to the purchase of new equipment.
Specific ER Project for a specific work. This work has a beginning and finish date.
Transfer to Plant Completed construction work also known as "Plant in Service . Recorded original
cost of plant and equipment as of a specific date.
Utility Code A numeric prefix code on each FERC expense account designating the utility type.
0 - W A/ID Electric
1 - W A/ID Gas
2 - ORICA Gas
7 - Common to W A/ID Electric and Gas, and ORICA Gas (Common to ALL)
8 - Common to W A/ID and ORICA Gas
9 - Common to W A/ID Gas and Electric
Work Order (WO) *A four-digit number assigned to each approved APE by Utility Accounting for the
purpose of accumulating the costs of a capital or expense project as described on
the APE. Work order numbers are also assigned to other areas consisting of
expense projects, construction, customer billing, suspense items, research, and
maintenance costs.
*To access forms: Go to Outlook; Public Folders; All Public Folders; Bulletin Boards; Utility Accounting
**ERfBI forms can be accessed at http://wiw/devartmentslbudflet under ERfBI Request Form
2002 Corporate Budget Manual
ER-BI-WQ-AFE Flowchart
1 NNNN-Lib Lake 115kv Transmission2 NNNN-Electric Rev Blanket
1 XXXXX-Construct Line
XXXXX -Spokane
1 NNNN-Obtain Right of Way
NNNN-Spokane
I~E jAPE
1 XXXXX-Install 115kv Line Position2 XXXXX-Colville
I NNNN-Construction2 NNNN-Colville
LEGEND
ER - Expenditure Requisition
BI - Budget Item Gob)
WO - Work Order
APE - Authorization For Expenditure
NNNN - Four digit number
XXXXX - Five digit alpha-numeric1 Example
of specific ER flow
2 Example of
blanket ER flow
2002 Corporate Budget Manual
CA TEGORIES CODE TABLE
CONSTRUCTION
Category 1: Projects that increase new services and revenues.
Growth
Category 2:
Increased Margins
Category 3:
Committed
Projects that improve operating margins. (projects that have an internal
rate of return based on discounted after-tax cash flow analysis.
Projects that are mandatory by law or by
statutory Icon tractuallre gulatory commi tmen ts.
Category 4:
Strategic Alignment
Projects that support the Company s long term strategic goals.
Category 5:
Maintain System
Projects that provide for necessary system upkeep and maintenance;
support of category 1-4 projects.
NON-CONSTRUCTIONCategory 6: Non-Construction.
10:
20:
30:
Electric
301 - 303
310 - 316
330 - 336
340 - 346
350 - 359
360 - 373
389 - 399
LINE OF BUSINESS (LOB) DE~
Energy Deli very
Generation
Corporate
Intangible
FERC FUNCTIONAL ACCOUNTS
Gas301 - 303 Intangible
Steam production 304 - 320 Manufactured gas product
Hydro production 350.1 - 357 Underground storage plant
Other production 360 - 363.Other storage plant
Transmission 365.1 - 371 TransmissIOn
Distribution 374 - 387 Distribution
General 389 - 399 General
2002 Corporate Budget Manual
VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-04-0ll A VU-04-
IPUC
Data Request
131
DATE PREPARED:
WITNES S
RESPONDER:
DEPARTMENT:
TELEPHONE:
3/2312004
Don Falkner
Katherine Mitchell
Rates
[phone]
REQUEST:
Please update the Company s responses to Audit Request Nos. 49 and 50 by providing a
schedule of "Prepaid Items" showing dollar amounts and account numbers where posted,
vendors, and related explanations (including allocations of system wide amounts) for Avista
Electric and Gas Operations in 2003. (Formerly Audit Request No. 135, dated February 10,
2004).
RESPONSE:
Please see Attachment C for a detailed breakdown of Prepaid Insurance, account 165.10 for
2003. Attachment C also breaks out the approximate 2003 year-end balance for Idaho gas &
Electric , noting the FERC account these prepayments were cleared to during 2003.
The remaining, non Prepaid Insurance, detail will be provided in a supplemental response.
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VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-04-0ll A VU-Q4-
IPUC
Data Request
132
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
3/22/2004
Don Falkner
Linda Clifton
Rates
[phone]
REQUEST:
Please update Company response to Audit Request No. 55 by providing a schedule of amounts
paid for injuries and damages (including allocations of system wide amounts) for Avista Gas and
Electric Operations in 2003. Please include accounts posted and related explanations for
damages paid. (Formerly Audit Request No. 136, dated February 10,2004).
RESPONSE:
Please see the attached schedule which includes the amounts paid for injuries and damages to in
Avista s Idaho service area. The data is separated by electric (E), gas, (G) and both (B), as well
as operating division/district. In recognition of the variability of these types of expenditures,
Injuries and Damages costs are expensed through an accrual journal to FERC account 925.
12003 Idaho Paid Claims Sheet1
Date Written Payable To Check Amount Division District ElG Claim #Description
7/14/2003 FILANCIA, Joseph $15.00 CDA CDA 83893 Vehicle
6/30/2003 BECK, Don $100.00 CDA CDA 83845 Vehicle
~1~2003 IRV, Ma~us $268..80 CDA CDA 83452 Vehicle
12/12/2003 WATSON, Pat $151.96 CDA CDA 84963 Dig In
12/7/2003 SPENCER, Jim $170.89 CDA CDA 85206 Facilities Breakdown
12/7/2003 COROCORAN, John $248.40 CDA CDA 85283 Facilities Breakdown
11/14/2003 Verizon 2643 $199.85 CDA CDA 85018 Dig In
10/16/2003 Verizon 2514 $196.30 CDA CDA 84895 Dig In
9/30/2003 Verizon 2415 $332.28 CDA CDA 84897 Dig In
9/25/2003 Verizon 2483 $229.41 CDA CDA 84898 Dig In
9/24/2003 Jericho Exc $400.00 CDA CDA 84616 Dig In
8/19/2003 Verizon 2207 770.31 CDA CDA 84893 Dig In
7/16/2003 Verizon IDPR031898 $281.02 CDA CDA 84479 Dig In
7/10/2003 MCQUIRK, MJ $60.25 CDA CDA 83891 Dig In
7/1/2003 KUNTZ, Katie $183.75 CDA CDA 84181 Employee Error
6/30/2003 BUSCH, Joann $202.60 CDA CDA 84055 Shutoff
6/27/2003 HUCH, Karen $574.37 CDA CDA 83871 Vehicle
6/24/2003 Verizon IDPR031684 $194.83 CDA CDA 84059 Dig In
6/18/2003 WARD, Mike $220.00 CDA CDA 84507 Services
5/31/2003 MARMON, Gil $5,434.49 CDA CDA 83794 Real Estate
5/31/2003 NELMAR, Roberta 100.00 CDA CDA 83795 Services
5/8/2003 Verizon IDPR031515 $210.60 CDA CDA 83882 Digln
4/17/2003 KELLY, Sharon $95.00 CDA CDA 84298 Employee Error
4/4/2003 COOK, Jim $386.00 CDA CDA 83441 Vehicle
3/24/2003 SIMONS, Gary & Denice $600.00 CDA CDA 83449 Employee Error
3/20/2003 NEWELL, Kristy $183.77 CDA CDA 83348 Vehicle
3nJ2003 Verizon IDPR031226 $756.56 CDA CDA 83520 Dig In
3/6/2003 PETRINA, Theron 688.57 CDA CDA 83358 Shutoff
3/1/2003 MCCONNAGHY, Rose $50.00 CDA CDA 83352 Services
2/26/2003 Verizon IDPR031165 $231.10 CDA CDA 83435 Digln
2/12/2003 Norm $306.00 CDA CDA 83338 Employee Error
2/5/2003 BOYD, Oliver $431.35 CDA CDA 83172 Services
1/1/2003 MUNTEAN, Danielle $13,775.52 CDA CDA 83170 Employee Error
1/1/2003 FUNK, Steve $9,000,00 CDA CDA 83928 Employee Error
Sub Total $43,048.98 CDA CDA
10/30/2003 Viking Construction $224.25 CDA CDA 84759 Dig In
10/14/2003 Verizon 2509 $195.54 CDA CDA 84896 Dig In
9/2/2003 Verizon 2459 $76.50 CDA CDA 84894 Digln
8/22/2003 Verizon 2213 $402.62 CDA CDA 84899 Dig In
8/15/2003 BRATTON, Byron $339,00 CDA CDA 84272 Vehicle
5/29/2003 DILLON, Hoss 861.00 CDA CDA 83774 Digln
5/10/2003 ROBINETTE, Mary $126.00 CDA CDA 83609 Employee Error
3/31/2003 Willms Corp $255.00 CDA CDA 83623 Dig In
1/21/2003 RIPLINGER, Larry $923.00 CDA CDA 83192 Digln
1/3/2003 SKIDMORE, Jim $2,319.72 CDA CDA 83047 Vehicle
Sub Total $6,722.63 CDA CDA
10/28/2003 Scandanavia Forrestry Tech $305.20 CDA Kellogg 84745 Overhead
10/25/2003 DALEY, John $500.00 CDA Kellogg 84747 Employee Error
3/20/2003 SMITH, Jimmy & Joyce $375.00 CDA Kellogg 83350 Vehicle
Sub Total 180.20 CDA Kellogg
11/26/2003 KILPATRICK, Charles $99.00 CDA Sandpoint 84954 Voltage
10/1/2003 LAKEWOLD, Ror $656,00 CDA Sandpoint 84495 Facilities Breakdown
9/5/2003 Verizon IDPR032363 $339.98 CDA Sand point 84830 Dig In
7/22/2003 Verizon IDPR031979 $272.54 CDA Sandpoint 84703 Dig In
3/1/2003 SCHILLINGER, John $351.96 CDA Sandpoint 83530 Real Estate
1/5/2003 HALLOW, Sharon $247,50 CDA Sand point 83284 Overhead
Sub Total $1,966.98 CDA Sandpoint E
12003 Idaho Paid Claims Sheet1
10/24/2003 STOCKDALE, Stan $566.87 CDA Sand point 84687 Vehicle
10/3/2003 Sandpoint Builders, Inc.$877.20 CDA Sandpoint L-84474 Dig In
Sub Total $1,444.07 CDA Sandpoint G
11/24/2003 HULSE, Ken $455.90 CDA StMaries L-84952 Services
9/24/2003 Benewah County Sheriff Office $250.00 CDA StMaries 84558 Employee Error
8/14/2003 Verizon 2206 $440.76 CDA StMaries 84900 Dig In
Sub Total $1,146.66 CDA St.Maries
Total $55,509.52 CDA
6/11/2003 JAMES, Doug 710.93 LC Lewiston 83808 Employee Error
5/2/2003 PARRISH, Melissa $634.49 LC Lewiston 83644 Employee Error
Sub Total $2,345.42 LC Lewlston
12/15/2003 Lewiston Orthopaedic Associates, P.A.$340.00 LC Lewiston 85024 Shutoff
9/22/2003 MCCRAY, Gretchen $574.94 LC Lewiston 84475 Voltage
9/10/2003 NALL, Crystal 000,00 LC Lewiston 84485 Employee Error
9/5/2003 POMEROY, Gus $413.40 LC Lewiston 84478 Vehicle
8/8/2003 MANNING, Cindy $349.99 LC Lewiston 84356 Voltage
7/22/2003 JOHNSON, Rick $251.27 LC Lewiston 84297 Overhead
6/17/2003 Nez Perce Early Childhood Development 795.02 LC Lewiston L-83863 Employee Error
5/15/2003 Qwest 7150 125.61 LC Lewiston 83815 Digln
4/24/2003 PLUTO, Luke $300,00 LC Lewiston 83645 Contract Crew
3/13/2003 STICKNEY, Ingeborg $500.00 LC Lewiston 83390 Facilities Breakdown
Sub Total $10,650.23 LC Lewiston
12/8/2003 CANNING, Jerri $50.00 LC Lewiston 84869 Services
12/8/2003 Qwest 6983 $381.91 LC Lewiston 85057 Dig In
7/22/2003 ROBINSON, Harold $337,58 LC Lewiston 84610 Services
3/12/2003 DUDLEY, Dorothy $28,96 LC Lewiston 83337 Services
Sub Total $798.45 LC Lewiston
Total $13,794.10 LC
Grand Total $69,303.
VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-04-0l A VU-04-
IPUC
Data Request
136
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
3/22/2004
Don Falkner
Don Falkner
Rates
[phone]
REQUEST:
Please make available in Boise, access to external audit workpapers for the year ended December
31, 2003. Please identify the location of the workpapers and the contact name and phone number
of the external auditor we will be working with while reviewing these workpapers. Please make
arrangements with your auditors permitting our access to these workpapers. (Formerly Audit
Request No. 140, dated February 10, 2004-). '
RESPONSE:
Similar to the procedure utilized for the Staff's review of the December 31 , 2002 external audit
workpapers, please contact Deloitte and Touche Manager, Scott Davison at [phone] to
arrange for the review of the December 31,2003 external audit workpapers at their Boise office.
VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-Q4-01 A VU-04-
IPUC
Data Request
Staff 140
DATE PREP ARED:
WITNES S
RESPONDER:
DEPARTMENT:
TELEPHONE:
03/23/2004
Scott Morris
M. Fink! S. Traban
Rates
[phone]
REQUEST:
On page 13 of the 2002 Summary Annual Report, reference is made to opening A vista s high-
speed fiber system to the region s education community. Please describe the Company s use of
the fiber system, the specifics of the collaboration and the costs associated with both that are
allocated to Idaho Gas and Electric Operations. Please include within response the account
codes with the specific dollar amounts that are charged. (Formerly Audit Request No. 144, dated
February 10,2004).
, J
""', ","
RESPONSE:
A vista did, as described in the 2002 Annual Report, open our high-speed fiber system to the
region s education community. That fiber system is operated under Avista s non-utility
operations and as such, its operations and costs are separately accounted for and have no impact
on utility operating costs.
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-O4-011 A VU-O4-
IPUC
Data Request
taff15 8
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr,
[phone]
REQUEST:
Please provide Avista s protocol for allocating a partial payment in a situation where a customer
is billed for both gas and electric monthly service on the same bill and remits a payment less than
what is billed. For example, how would the Company allocate a payment if a customer sent a
$75 payment but was billed $100 for electric ~ervice and $50 for gas service for the month?
RESPONSE:
Customers who are billed for both gas and electric service have the amounts billed for each
service added together which becomes their "account balance . The company does not track
balances based on electric vs. gas. A customer who makes a partial payment will have their
payment applied to their "account balance
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-O4-01 / A VU-O4-
IPUC
Data Request
Staff 159
DATE PREPARED:
WITNESS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
REQUEST:
If a customer is billed for both gas and electric service and is disconnected for nonpayment, does
the Company disconnect both gas and electric service?
RESPONSE:
, the company usually disconnects just the electric service. This minimizes the inconvenience
to the customer upon reconnect (i.e. the customer doesn t have to be home in order for the
company to reconnect their electric meter, but they would need to be home in order for the
company to reconnect their gas meter and relight their gas appliances).
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
Idaho
A VU-O4-01 / A VU-O4-
IPUC
Data Request
Staff 160
DATE PREPARED:
WITNES S
RESPONDER:
DEPARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
Please provide a sample copy of a regularly issued monthly bill that has both gas and electric charges
included on the statement.
RESPONSE:
Please see the attached.
xxx
~~~'V'STA'
Utilities
[phone] (TOLL FREE)
ACCOUNT NUMBER
. 1020191
CHECK DIGIT: 1
397 RESERVOIR DRLEWI STON , I D 83501
METER NUMBER:
CONSUMPTION
CONSUMPTION
BASICCITY FEE ( 1.00 %)
A LATE FEE OF 1% WILL BE ADDED TO PAST DUE BALANCESA LI TTLE EACH MONTH GOES A LONG WAY. PLEASE DONATE
~~~'V'STA'
Utilities
AMOUNT DUE $ 212.DUE DATE FEB 24 2004
TEAR HERE - RETURN BOTTOM PORTION WITH PAYMENT - ADDRESS ON BACK ACCOUNT NUMBER
1020191
000102019110000000000000000000000000212954
-------
SERVICE ADDRESS:397 RESERVOIR DR
DUE DATE AMOUNT
--------------
11'1 111111..11111111 11111 111 1111 11111 111 1111111
FEB 24 2004 212.
--------------
397 RESERVOIR DR
LEWISTON ID 83501-8608
PROJECT SHARE CONTRIBUTION
--------------
AMOUNT PAID
PI .F.ASF. INDICATE AMOUNT PAID
TERMS USED ON YOUR BILL
BILLING DATE
Billing date is the date your bill was prepared, Charges and
payments processed after this date will appear on your next bill.
OWATT HOURS
e measure the amount of electricity in watt hours, One kilowatt
hour equals 1 000 watt hours, The kilowatt hours on your bill equal
the rate or speed of use (kilowatts) x the length of time electricity
was used, Using a 100 watt light bulb for 10 hours uses 1 kilowatt
hour.
THERMS
Your use of natural gas is billed in units called therms, Therms
identify the heating capacity provided by natural gas, One therm
equals the heating capacity of 100 000 British Thermal Units or
BTU's, A single BTU is approximately the amount of heat in a
standard wooden kitchen match,
ESTIMATED Bill
Our estimating procedure takes into account past use, weather
conditions, and the numbers of days service was provided, If an
error is made in estimating, your bill will be automaticall~corrected
the next time we actually read your meter.
PRORATED BILL
We prorate charges when billing periods are outside the normal day
periods or when rates change during your billing period, If you have
questions about a prorated bill please contact our office,
MULTI-FACTOR
After your meter is read and the difference between the previous and
present reads is calculated, a multi-factor is used to convert the
difference into usage,
. Your gas meter measures gas in cubic feet. We use a
multi-factor to convert cubic feet into therms,
. Each electric meter has its own multi-factor. Meters which
count each kilowatt hour used have a multiplier of 1,
Meters which count kilowatt hours by 10s have a
multiplier of 10, Other common electric meter multipliers
are 40 , 120 , and 240,
RATE SCHEDULE
Your rate schedule determines how much you are charged for each
kilowatt hour or therm, We mail out lists and descriptions of our rate
schedules once a year. If you.want a copy outside of this time,
please contact our office,
We are committed to customer service and your satisfaction. You can reach us by phone Monday through Friday from
6:00 a.m. to 7:00 p.m and Saturday from 9:00 a.m. to 5:00 p.m. at 1-800-227-9187. Visit our website anytime at www.avistautilities,com.
-- FoTy~-~r~~~Verii;~~~\~e~ffe he f~li~~:i~g~~~i~~~;,
onourwebsite~ ov~rthephone~' or both;,You choose!
-/ ('
Avista eB ill- Receive your bill statement electronically and
I pay your
bill online, No more stamps!
, G.utomatic Payment Service Your monthly payment will
\,
dutomatically be deducted from your bank account on the same
I day each month.Comlort level Billing This convenient billing plan averages
your annual energy bill into equal monthly payments.
Master Billing - Do you have multiple accounts? Sign up for
convenient, once-a-month billing for all of your multiple Avista
accounts and write just one check.
Preferred Due Date If your payday doesn t match the day
your bill is due, give us a call. We can help find a day that works
better for you.
Electronic Payment - You can pay your utility bill online or
over the phone using your banking account infonnation. Or, for a
small transaction fee, pay using your credit or debit card.
Online Customer Service Chat with an online
representative at www.avistautilities.com or send an e-mail
to AskChristine (W A vista U tilities.com.
landlord Services Arrangements can be made to automati-
cally continue service between tenants at rental properties,
Paystation locations - To pay your bill in person, we have a
number of convenient pay locations, Visit our website or contact
us for the pay station nearest you,
TTY Service - Our service number for the hearing impaired is
[phone].
Translation Services This service is available by calling
800-227-9187,
Project Share is a community-sponsored program administered by local agencies
providing emergency energy assistance for families throughout our service area, If
you can help, please give to Project Share,
Returned Checks may be redeposited electronically,
Should you question 'this bill, please request an explanation from Avista,
If you thereafter believe you have been billed incorrectly, an Avista
representative will be happy to explain the procedure for obtaining review
of the amount in question by the state agency which regulates public utility
companies,
PLEASE BRING THIS ENTIRE BILL
WHEN PAYING AT ONE OF OUR
PAYSTATIONS.
Please place address
in envelope window.
Can we help you with your account? Please contact
one of our representatives at 1-800-227-9187, Representatives
are available to take your phone calls Monday through Friday from 6:00
m. to 7:00 p,m, and Saturday from 9:00 a,m, to 5:00 p,m. or
visit our website anytime at www.avistautilities.com.
AVISTA UTILITIES
1411 E MISSION AVE
SPOKANE WA 99252-0001
PLEASE: Return this portion when paying by mail.
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
REQUEST:
VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
Idaho
A VU-O4-01 / A VU-O4-
IPUC
Data Request
Staff 161
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
Please provide sample copies of deposit billings that include the following types of deposits: for gas
customers, electric customers, and combination gas and electric customers.
RESPONSE:
Please see the attached.
~~'
JiI'STA.
Utilities
[phone] (TOLL FREE)
ACCOUNT NUMBER
10063962
CHECK DIGIT: 4
117 E HATTIE AVE UNIT ACOEUR D ALENE , ID 83814
METER
NUMBER
PREV I OUS
DATE
BILLING DATE. MAR 12 2004
03/09/04 ELECTRIC 63812023 001 ACTUAL 8376 93.
PAYMENT MAR 04 2004 THANK YOU
~EPO,S;I'
~~'
A'CTuXeACCOUNT' -BALANCE
29 DAYS OF SERVICE
AVERAGE DAILY USEELECTRICITY THIS MONTH 51 LAST YEAR
METER NUMBER: 63812023CO~~UMPT~ON 02/09/04C "JMPTIONB.
.::
CITY FEE ( 5.00 %)
A LATE FEE OF 1% WI LL BE ADDED TO PAST DUE BALANCES
YOUR ELECTRIC BILL INCLUDES FEDERAL COLUMBIA RIVER BENEFITS SUPPLIED BY BPA.f'p):;g9$!11W~fcQN~lMr~~~'i'H:$DlJk"i.~i~81g A LITTLE EACH MONTH GOES A LONG WAY. PLEASE DONATE $2 , $5, $10 TO PROJECT SHARE
600870
KILOWATT HOURS ~
KILOWATT HOURS ~
0525506156 31. 5353.
JiI'ST4.
Utilities
PAYMENT PLAN AMOUNT DUE $ 181.DUE DATE MAR 29 2004"
TEAR HERE - RETURN BOTTOM PORTION WITH PAYMENT" ADDRESS ON BACK ACCOUNT NUMBER
10063962
001006396240000010468000000000000000181741
-------
SERVICE ADDRESS:117 E HATTIE AVE UNIT A
DUE DATE AMOUNT
11111...11.1..1'111 11.1..1..11..11...11...1'1.11.111 1..MAR 29 2004 181. 74
--------------
117 E HATTIE AVE APT A
COEUR D ALENE ID 83814-3500
PROJECT SHARE CONTRIBUTION
--------------
AMOUNT P A I D
PLEASE INnTrATE AMOlJNT PAIn
TERMS USED ON YOUR BILL
BilLING DATE
Billing date is the date your bill was prepared, Charges and
payments processed after this date will appear on your next bill.
llOWATT HOURS
Je measure the amount of electricity in watt hours, One kilowatt
hour equals 1000 watt hours. The kilowatt hours on your bill equal
the rate or speed of use (kilowatts) x the length of time electricity
was used, Using a 100 watt light bulb for 10 hours uses 1 kilowatt
hour.
THERMS
Your use of natural gas is billed in units called therms. Therms
identify the heating capacity provided by natural gas, One therm
equals the heating capacity of 100 000 British Thermal Units or
BTU's, A single BTU is approximately the amount of heat in a
standard wooden kitchen match,
ESTIMATED Bill
Our estimating procedure takes into account past use, weather
conditions, and the numbers of days service was provided, If an
error is made in estimating, your bill will be automatically corrected
the next time we actually read your meter.
PRORATED Bill
We prorate,.charges when billing periods are outside the normal day
periods or when rates change during your billing period, If you have
questions about a prorated bill please contact our office,
MULTI-FACTOR
After your meter is read and the difference between the previous and
present reads is calculated, a multi-factor is used to convert the
difference into usage,
. Your gas meter measures gas in cubic feet. We use a
multi-factor to convert cubic feet into therms,
. Each electric meter has its own multi-factor. Meters which
count each kilowatt hour used have a multiplier of 1,
Meters which count kilowatt hours by 10s have a
multiplier of 10, Other common ~lectric meter multipliers
are 40, 120, and 240,
RATE SCHEDULE
Your rate schedule determines how much you are charged for each
kilowatt hour or therm, We mail out lists and descriptions of our rate
schedules once a year. If you want a copy outside of this time,
please contact our office,
We are committed to customer service and your satisfaction. You can reach us by phone Monday through Friday from
6:00 a.m. to 7:00 p.m and Saturday from 9:00 a.m. to 5:00 p.m. at 1-800-227-9187. Visit our website anytime at www.avistautilities.com.
t y~li~ ~~nveri i encelwlioffer t.I1~~f~llo ;~l'1;ic e~-
:.~' "
onour-website/ overttiephone~. or- botll; Youchoose!..)i.
(II) Avista eBill- Receive your bill statement electronically and
I pay your
bill online. No more stamps!
-"\ Automatic Payment Service - Your monthly payment will
automatically be deducted from your bank account on the same
I day each month,Comfort level Billing This convenient billing plan averages
your annual energy bill into equal monthly payments.
Master Billing - Do you have multiple accounts? Sign up for
convenient, once-a-month billing for all of your multiple Avista
accounts and write just one check,
Preferred Due Date If your payday doesn t match the day
your bill is due, give us a call. We can help find a day that works,
better for you.
Electronic Payment - You can pay your utility bill online or
over the phone using your banking account infonnation, Or, for a
small transaction fee, pay using your credit or debit card,
Online Customer Service Chat with an online
representative at www.avistautilities,com or send an e-mail
to AskChristine(g) AvistaUtilities,com.
landlord Services Arrangements can be made to automati-
cally continue service between tenants at rental properties.
Paystation locations - To pay your bill in person, we have a
number of convenient pay locations. Visit our website or contact
us for the paystation nearest you.
TTY Service - Our service number for the hearing impaired is
[phone].
Translation Services This service is available by calling
800-227-9187,
Project Share is a community-sponsored program administered by local agencies
providing emergency energy assistance for families throughout our service area, If
you can help, please give to Project Share,
Returned Checks may be redeposited electronically,
PLEASE BRING THIS ENTIRE BILL
WHEN PAYING AT ONE OF OUR
PAYSTATIONS.
Ilease place address
in envelope window.
Should you question this bill , please request an explanation from Avista,
If you thereafter believe you have been billed incorrectly, an Avista
representative will be happy to explain the procedure for obtaining review
of the amount in question by the state agency which regulates public utility
companies,
Can we help you with your account? Please contact
one of our representatives at 1-800-227-9187. Representatives
are available to take your phone calls Monday through Friday from 6:00
m. to 7:00 p,m, and Saturday from 9:00 a,m, to 5:00 p,m, or
visit our website anytime at www.avistautilities.com.
AVISTA UTILITIES
1411 E MISSION AVE
SPOKANE WA 99252-0001
PLEASE: Return this portion when paying by mail.
, ,
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
Idaho
A VU-O4-0 1 / A VU-O4-0 1
IPUC
Data Request
Staff 162
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
Please provide a sample copy of a delinquent notice that would be sent to a customer who was late
paying his or her deposit.
RESPONSE:
Please see the attached.
~n~ii il
"'.'
~lIr_1
....
Utilities PAST DUE NOTICE 2361 (12-99)
1GES FOR SERVICES AT WERE DUE ON
ENERGY BALANCE $
DEPOSIT BALANCE $
PURCHASED PRODUCTS AND CONTRACT BALANCES ARE NOT INCLUDED ON THIS NOTICE,
ACCOUNT NUMBERNAME
OUR RECORDS INDICATE YOUR ACCOUNT IS PAST DUE.
THE LAST PAYMENT WE RECEIVED WAS ON FOR $
TO AVOID SHUT -OFF OF YOUR ENERGY SERVICE, WE MUST RECEIVE YOUR PAYMENTOF $
PLEASE CONTACT OUR CUSTOMER SERVICE CENTER AT THE TOLL FREE
NUMBER LISTED BELOW,
IMPORTANT: A CHARGE MAY BE NECESSARY IF A SERVICEMAN COLLECTS THE
AMOUNT PAST DUE TO PREVENT SHUT-OFF. IF YOUR SERVICE IS SHUT OFF, YOU WILL BE
REQUIRED TO PAY A DEPOSIT IN ADDITION TO A RECONNECT FEE.
IF YOU HAVE ALREADY SENT YOUR PAYMENT PLEASE ACCEPT OUR THANKS.
A VISTA UTILITIES TOLL FREE TELEPHONE
PAYMENTS MADE AT PAYSTATIONS TAKE 3-4 DAYS TO POST TO YOUR ACCOUNT
::~h::bAi~'::+\BAtiNCE\' ':::ab:I6AY::!1iALANbS::::mm: ,
: . .. ,
m:3!FbA~:::BAd&NCE((tmI: .
' ::
::bjjA~gt4tnSAtANag( :::fubTAt-'#:A~ttiili~:':
:):::::::::\:::::()::::
PLEASE READ OTHER SIDE FOR IMPORTANT CUSTOMER INFORMATION
TEAR HERF. - RETURN BOTTOM PORTlor~ WITH PAYMENT - ADDRESS ON BACK ACCOUNT NUMBER
~~~'IiI'STA. Utilities
::::::::::::::j:::::
:::QW~::ti~,m:::::::
::::::::::::::::::::::j:::::::::::::::j:::::::::::j:::::::::
::::j::::::1
Al\lInlll\lT ~1\1r.1 ns~n
WOULD ANY OF THESE SERVICES BE HELPFUL TO YOU?
. Special Billing Plans
formation on energy use and tips on how to reduce your bill.
. Customer Assistance Representatives to advise customers with financial and other hardships.
. CREDIT COUNSELING - Free, confidential financial counseling through Consumer Credit Counseling,
Counselors can help with setting up a monthly budget and offer advice on how to work with
creditors.
We are willing to make mutually satisfactory payment arrangements.
Interested?Contact Avista Utilities at 1-800-227-9187.
MEDICAL EMERGENCY
Termination of your service will be postponed upon receipt of a certificate by a licensed physician
or public health official for a maximum of 30 days.
COMPLAINTS AND DISPUTES
If you have a complaint or dispute with Avista Utilities, please contact our office at 1-800-227-9187.
,y complaint or dispute received by us will be promptly investigated. If we cannot resolve your
complaint, you can appeal. for further review by writing to the
Idaho Public Utilities Commission
Consumer Assistance
PO Box 83720
Boise, 10 83720-0074
Or by calling 1-800-432-0369
Address below should show
through return enve lope wi ndow
You may call our toll free number
1-800-227-9187 for paystation locations.
- fter the Avista introduction, press 3
en press 4, and enter your zip code
for specific payment locations.
AVISTA UTILITIES
1411 E. MISSION AVE.
SPOKANE WASHINGTON 99252-0001
THANK YOU
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-O4-01 / A VU-O4-
IPUC
Data Request
Staff 163
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
REQUEST:
Please provide the number of deposits currently held by Avista for residential customers. Please
include this information for gas, electric and combination customers by individual selVice type.
What is the average amo~t of the deposits?
RESPONSE:
Total Deposits
Electric Accounts
Gas Accounts
Number of ID Deposits
729
475
154
Total Dollar Amount
Gas & Electric Accounts
Average Deposit = $138.44
100
$654 670.
$289 797.
$ 14 423.
$350 449.50
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-04-01 / A VU-04-
IPUC
Data Request
Staff 164
VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
DATE PREPARED:
WITNESS:
RESPONDER:
D EP AR TMENT:
TELEPHONE:
REQUEST:
How are deposits calculated for gas and electric residential customers? If a customer has both gas
and electric selVice and requires a deposit for both, how is that deposit calculated?
RESPONSE:
Deposit are calculated based on the average billings for electric and gas.
Review the most recent 12 months of electric and gas history and apply the following fonnula:
Step 1.
Total KWH Usage/Total Number of Days = Average Elec Use Per Day
Average Elec Use per Day x 30.417 = Average Elec Monthly Usage
Average Elec Monthly Usage x Oment Rates + Basic Olarge = Average Elec Billing Amount
Multiply by applicable Tax rate and add to Average Billing Amount = Electric Portion
Step 2.
Total Thenn Usage/Total Number of Days = Average Gas Use Per Day
Average Gas Use per Day x 30.417 = Average Gas Monthly Usage
Average Gas Monthly Usage x Oment Rate + Basic Charge = Average Gas Billing Amount
Multiply by applicable Tax rate and add to Average Billing Amount = Gas Portion
Step 3.
(Electric Portion + Gas Portion) X 2 = Deposit Amount
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
Staff 166
DATE PREPARED:
WITNESS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
REQUEST:
At what time of day does the Company stan charging an after hours service establishment chargefor customers requesting establishment of service? Is the time determined by when the customer
makes his or her request, or when the Company's employee physically connects service? If a
residential custo~er called at 4:55pm for a connecti()n of service for that same day and a physical
connection of the meter was required, would the customer be charged an after hours service
establishment charge?
RESPONSE:
After hours reconnect charges for new customer turn-ons are charged according to when the call
received. The after hours fee is charged on requests received between 4:00pm and 7:00pm, Monday
through Friday, except holidays. A customer calling at 4:55pm on a weekday would be charged the
after hours fee.
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
Staff 167
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
REQUEST:
Regarding Avista s E-bill option, does Avista administer the program internally using its own
employees or is a third-party vendor used? If a third party vendor is used, please provide the name
of the vendor. If a third-party vendor is used, what is the per-bill fee charged to Avista by the
vendor to handle the E- bill program?
RESPONSE:
Avista administers it s eBill option internally.
A 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
Staff 169
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
03/22/2004
Don Kopczynski
Nancy Holmes
Customer Service Mgr.
[phone]
REQUEST:
For each of the past 4 years , please provide the number of meter readers employed by Avista? Ifother employees routinely read meters , please provide numbers for those employees as well.
RESPONSE:
IDAHO 1999 2000 2001 2002 2003
Lewis & Clark
Kelloqq
Sand Point
CDA
St Maries
Total employees with meter reading as their
primary job classification, (includes 1 or 2
students each year)
Total hours charged to "902"FERC accounts
divided by 2080. This number includes all
employees that occasionally read meters.18.16.17.4 17.17.does not include time charged to "time off
accounts