200404085th Response of Avista to Staff Part I.pdf

Avista Corp.
1411 East Mission PO Box3727
Spokane. Washington 99220-3727
Telephone [phone]
Toll Free BOO- 727-9170
~~1'V'STA.
Corp.
April 7, 2004
Idaho Public Utilities Commission
Office of the SecretaryRECEIVED
APR - 8 2004
Idaho Public Utilities Commission
472 W. Washington St.
Boise, ill 83720-0074
Attn: Scott Woodbury
Deputy Attorney General
Boise, Idaho
Re:Fifth Production Request of the Commission Staff
in Case Nos. A VU-04-01 and A VU-04-
Mr. Woodbury,
I have attached an original and three copies of A vista s response to Staff Data Request
No. (s) 179, 180 and 181.
Request No. 182 from the Fifth Production Request of the Commission Staff remains to
be completed.
If you have any questions , please call me at [phone] or Don Falkner at (509) 495-
4326.
Sincerely,
/W-k b-~
Mike Fink
Rate Analyst
Enclosures
VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
Idaho
A VU-04-01 1 A VU-04-
IPUC
Data Request
179
DATE PREP ARED:
WITNES S
RESPONDER:
DEPARTMENT:
TELEPHONE:
04/5/2004
Don Falkner
Craig Bertholf
Rates and Regulation
[phone]
REQUEST:
Please recalculate the jurisdictional allocation model and subsequent cost of service model with
the following adjustment. Please adjust the following Schedule M Additions that were allocated
by footnote 5 to footnote 4 (account 1999.09 Hardware/Software/Furniture Lease Payments
1999.13 Airplane Lease Payments, 1999.14 Sale Leaseback of General Office Building). This
adjustment is to reflect equivalent allocators in similar accounts and the four-factor
methodology.
RESPONSE:
Changing the above mentioned Schedule M items from footnote 5 to footnote 4 changed the
Results of Operation worksheets G-ROR-12A, G-OPS-12A, G-FIT-12A and, G-SCH-12A.
These are attached as A-I through A-7. In addition, attached worksheets B-1 through B-7 show
what the original amounts were before the change.
Idaho Effect of changing the allocation footnote:
Unadjusted Idaho Rate of Return 736%
After Difference
$ 4 255 321 888
$63 145,090
$ -
739%003%
Before
Adjusted Gas Net Operating Income $ 4 253,433
Gas Net Adjusted Rate Base $63,145 090
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I
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
Idaho
A VU-04-011 A VU-04-
IPUC
Data Request
180
DATE PREPARED:
WITNES S
RESPONDER:
DEPARTMENT:
TELEPHONE:
04/0712004
Don Falkner
Yvonne Cook
Tax
[phone]
REQUEST:
Please provide copies of all income tax returns filed by the Company for tax year 2002.
RESPONSE:
Please see the attached Federal and State of Idaho income tax returns for the 2002 tax year.
D ~
e n
d sU f
C ~
~ t
Form 1120
Departmenl of Ihe TreasuryInlernal Revenue Service
s. Corporation Income Tax Return
For calendar year 2002 or tax year beginning . 2002, ending -. 20
tlce.
B Employer Identification number
91-0462470
A Check If a:
1 Consolidated return r=1
(at1ach Form 85')
2 Personal holding co.
(attach Sch. PH)
3 Personal service corp.
(as defined in Regulations
sec. '.404'-3(c)-
see instructions
Name, Number, streel, an d room or suite no. (If a P.O. box, see page 7 of instructions.City or town, state, and ZIP code
C Date incorporatedAVISTA CORPORATION
E 1411 MISSION AVENUE
POBOX 3727
SPOKANE
DMB No. '545-0'23
03/15/1889
D Total assets (see page 8 of instructions)
E Check a Name change Ad dress change
1a Gross receipts or sales I 2 927 784 1131 bLessreturnsandaliowances 0 I cBal~
2 Costofgoodsso.ld(ScheduleA,line8) ..........,......................................... 2
3 Grossprofn.Subtractline2fromline1C "
'"
4 Dividends(ScheduleC line19)......................................................... 4
5 Interest
..................................
:........................................ 5
Grossrents ....................................................,...................
GrossroyaJties ....................................................................... 7
Capitalgainnetincome(attachScheduleD(Form1120)) "
Nel gain or (loss) from Form 4797, Part II, line 18 (attach Form 4797) . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . .
10 Other income (see page 9 of instructions-attach schedule) ...................................., 10
11 Total Income. Add lines 3 throu h10 "
'" ~
12 Compensation of officers (Schedule E,line4) .............................................
13 Salaries and wages (less employment credits) "
'"
14 Repairsandmaintenance
...............................................................
15 Baddebts ........,................................................................. 15
16 Rents ......,....................................................................... 16
17 Taxes and licenses .................................................................... 17
18 Interest
..........................................................................
19 Charitable contributions (see page 11 of instructions for 10% limitation)
......,.................... ...~...
20 Depreciation (attach Form 4562) .................................. 20 93 338, 165 tMM~
21 Less depreciation claimed on Schedule A and elsewhere on return
. . . . . . ..
21a 0 21b
22 Depletion ..............................................................,............ 22
23 Advertising .............
............................................................
24 Pension profit-sharing,etc.plans
........................................................
25 Employeebenefnprograms ............................................................ 2526 Other deductions (attach schedule) .........................,............................. 26
27 Totaldeductions.Addlines12through26
.........,................................... ~
28 Taxable income before net operating loss deduction and special deductions. Subtract line 27 from line 11
.....,
29 Less: a Net operating loss (NOL) deduction (see page 13 of instructions) .29a 36 834 386 :Wlm:t,
b S ecialdeductions ScheduleC line 20 ................... 2gb 209 445 29c
3D Taxable Income. Subtract line 29cfrom line 28 "
'"
31 Totaltax(ScheduleJ line11)............................................................
32 ~
i~~~~~~E:~::~:~~~;; i~,~ F;~2
~~~j .
Credit for Federal tax on fuels (attach Form 4136). See instructions
. . . . . . . .
32 0 32h
33 Estimated tax penalty (see page 14 of instructions). Check if Form 2220 is attached
. . . . . . . . . . ..
~ 0
34 Tax due. If line 32h is smaller than the total of lines 31 and 33, enter amount owed
. . . . . . . . . . . . . . . . .,
35 Overpayment If line 32h is larger than the total of lines 31 and 33, enter amount overpaid
. . . . . . . . . . .
36 Enter amount of line 35 ou want: Credited to 2003 estimated tax ~ 7 427 527 Refunded ~
Under penalties 01 perjury, I declare that I have examined this return, including accompanying schedules and stalements, and 10 the besl of my knowledge andbeheflt IS true, correct, and complete. Declaration of preparer (other Ihan taxpayer) is based on all information of which preparer has any knowledge.
. ~~r
~ ~
Ct-1...J. 09115/2003 ~ Am CONTROLL ::::::~~:,
:~.~::::::::::
Signature of officer ROBERT R HANSON Dale Title (see instr.
360 971 010
927 784 113
455,360 363
472,423 750
299 207
052 485
550
152 321
-16 753 568
120 413
497 300 158
446 079
15,700 068
899
217 232
841 089
988 068
109,594 784
338 165
112,095
-323 737
986 678
156 256,907
460 256 327
043 831
043 831
427 527
427 527
Paid PreparersignaturePreparer
U 0 Firm s name (or se n yours if seH-employed),
address, and ZIP code
Date Check if Preparers SSN or PTIN
self-employed
ERF 2002 Deloitle & Touche Tax Technologies LLC US1120P1
EIN
Phone no.
Form 1120 (2002)
Farm 1120 (2002)AVlSTA CORPORATION
Cost of Goods Sold
Inventory at beginning of year "
Purchases ..............................,.....................................
Cost of labor
................................................................
Additional section 263Acosts (al1achschedule)
.....................................
Other costs (attach schedule)
.....................................................
Total. Add lines 1 through 5
.....................................................
Inventory at end of year "
...
Cost of goods sold. Subtract line 7 from line 6. Enter here and on line 2, page 1
. . . . . . . . . . .
9a Check all methods used for valuing closing inventory:
(i) Cost as described in Regulations section 1.471-3
(ii) Lower of cost or market as described in Regulations section 1.471-4
OiQ Other (Specify method used and attach explanation.
) ~
Check if there was a writedown of subnormal goods as described in Regulations section 1.471-2(C)
. . . . . . . . . . . . . . . . . . .
c Check if the LIFO inventory method was adopted this tax year for any goods (if checked, attach Form 970)
...............
d :~::~t
~~~::::::~ ::;~I
;;s ~~e . f
~~,
. ~~t
~~ ~.
~~~~t
~~~.~~ .
~~~t~~ ~~ ~I
~~~
If property is produced or acquired for resale, do the rules of section 263A apply to the corporation?
. . . . . . . . . ..
Yes
f Was there any change in determining quantities, cost, or valuations between opening and closing inventory? If "Yes,"
91-0462470 Pape 2
813,409 761
094 735
633 855 867
455 360 363
455 360 363
ONO
attach explanation DYes DNO
i$~hiU.atiHli Dividends and Special Deductions (See instructions (a)Dividends (b)(c)Special deductions
beCJinninCJ on caoe 15)received (a)(b)
Dividends from less-than-20%-owned domestic corporations that are subject the
70%deduction (other than debt-financed stock)297 933 208 553
Dividends from 20%-or-more-owned domestic corporations that are subject 1he
BO%deduction (other than debt-financed stock)
Dividends debt-financed stock domestic foreign corporations (section 246A)seeandinS1ructions
Dividends certain preferred stock less-than-20%-owned public utilities
Dividends certain preferred stock 20%-or-more-owned public utilities
Dividends from less-than-20%-owned foreign corporations and certain FSCs that are
subject the 70%deduction 274 892
Dividends from 20%-or-more-owned foreign corporations and certain FSCs that are
subject the BO%deduction
Dividends from wholly awned foreign subsidiaries subject to the 100%deduction (section 245(b))100
fMtHHN&llW;jii.flit:M
.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:
209,445Total.Add lines through See page instructions for limitation IHMMl~l
Dividends from domestic corporations received small business investment
company operating under the Small Business Investment Act 1958 100
Dividends from ce,.,ain FSCs that are subject to the 100%deduction (section 245(c)(1))100
Dividends from affiliate d group members subject to the 100%deduction (section 243(a)(3))100
,'.,'.
Other dividends from foreign corporations not included lines
Income from controlled foreign corporations under subpart (attach Form(s)5471)
Foreign dividend gross-up (section 78)
IC-DISC and former DISC dividends not included lines (section 246(d))
Other dividends
Deduction for dividends paid certain preferred stock public utilities t!:!!litlittM%fttMtt
Total dividends.Add lines through 17.Enter here and line page 299 207 :::I::::::i::S:::::m:::::f::::!:::::::::mrir::::?::::::it:Hf::::
Total sDeclal deductions.Add lines 10.and 18.Enter here and line 29b. caDe 209 445
,............,........
Compensation of Officers (See instructions for line 12, page 1, on page 10 of instructions)
Note: Complete Schedule E only if total receipts (line 1 a plus lines 4 through 10 on page 1, Form 1120) are $500 000 or more.j$pijij44t~!$.m
(a) Name 01 officer (b) Social security number (C)Percent of Perc r::_~f ~.oJation (1) Amount of compensationtime devoted to
business (d) Cammon (e) Preferred
Total compensation of officers
....,.......................................................
Compensation of officers claimed on Schedule A and elsewhere on return
Subtract line 3 from line 2. Enter the result here and on line 12, paqe 1 446 079
2002 Deloine & Touche Tax Technologies LLC US1120P2 Farm 1120 (2002)
Form 1120 (2002)AVISTA CORPORATION 91-0462470 Page 3
\Sclieduhnn":r~t'Tax ComDutatlon (see DaCle instructions)
Check i1 the corporation a member of a controlled group (see sections 1561 and 1563)
;.;.;,;.:.,.;.:.:.
Important:Members controlled group,see instructions page 17.\~:::::::::t:::
If the box line checked,enter the corporation share of the $50,000,$25,000 and 925 000 taxable 'ft\t
;,:,:.:.;.:.:.:.:,.:.:.:.:.:';.:.:';
income brackets (in that order):
::::::~
1::::;
(1)(2)(3),::::r:,r:,:
Enter the corporation share of:(1)Additional 5% tax (not more than $11 750)
(2)Additional 3% tax (not more than $100,000)~:llll
::::;:::::::::;::
Income tax.Check qualified personal service corporation under section 44B(d)(2)(see page 17)
Alternative minimum tax (attach Form 4626)
Add lines and
Foreign tax credit (attach Form 111B)
Possessions tax credit (attach Form 5735)
:.:.:.;,:.:.:.:.:.
Check:Nonconventional source fuel credit QEV credit (attach Form BB34)
:::;:::::::':::::
General business credit.Check box(es)and indicate which forms are attached.
,::::::"":::,,,:
:mr::rr
Form 3Boo Form(s)(speci1y)~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -ttt:
Credit for pnor year minimum tax (attach Form BB27)
.:.:.:,:,:.;.:.:.:::::::::::::::::::
Qualified 20ne academy bond credit (attach Form BB60)
Total credits.Add lines 6a through
Subtract line 7 from line
Personal holding company tax (attach Schedule (Form 1120))
Other taxes.Check i1from:Form 4255 Form B611 Form B697
::'::;::::::::::::
Form BB66 Other (attach schedule)
Total tax. Add lines throuch 10.Enter here an-d line 31 Dace 1
.. ...
m~h~~Xd~J((fl:: Other Information (see page 19 of instructions)
Check method of accounting: a Cash Yes No 7 At any time during the tax year, did one foreign person Xi'!s uN..o
Accrual cD Other (specify)~ - - - - - - - - - - - -
' .' ~~~g
~~~~r
~ i
~~~~~~s a~;~~~~~~~t
~~ (
~~r~:r;~i
~~ ~
1~;:::1:::11 .::111::11::1:1111See page 21 of the instructions and enter the:
::,::,:::,:,::
::::,:::::::,:: entitled to vote or (b) the total value of all classes of stock :
:::::::,:;;;,; :::":'::':'::"::
Business activity code no.
~ - - - _
2?-:: ~~ . - - - - - - - - - _
:!:'
:!:::::::: ::I:::!'
::::
of the corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . '
....,..
J:
:~:~~:~s ;:::c
~~~~~-
~~~ttift~~~~~tUJj-
- ';:;'
;::1;::
' .
:::::i:,
::::
:i :n
:~:; ~::~~:)
::~~n
~~~~~ ~-:::_
::il.i~::f:::il:'I:,
At the end of the tax year, did the corporation own, ;:;:;:;:
,;,;:: ;,;,;:::;,
:,; c The corporation may have to file Form 5472, Information
:::::::::::::::::::::::::::::::
directly or indirectly, 50% or more of the voting stock of ;':
;':;':;', ;';':
;';';':: Return of a 25% Foreign-Owned U.S. Corporation or a rrr::'rrrr
a d~me~~~()r
foratiOn? (For rules of attribution
, see :::t~::: t:tt:: ~~~:~g ~~~~ti ~;~~~d ;~~r
~~~ .: -
~~~ss .
::.
:11::::: \::!:::111:
fiC
'"
. 8 Ch kth b i1th ti ubi I offe,rng, ...
.............
~~inst~~~1S W~h c~:~~:I
' ~~~:s
~~c~u nt i
~ :.
u :1::::jljl:::!:!:II::!::i.jii:;
~;C~:I' ~;:u~~o
:~~I~~~~o~~~a~~s~~:~f~~~~~;;nd
::::
:I:I:I:::: 1:::::::II:!::: If checked
, the corporation may have to file Form 8281, :tt:f:'1:fm1
ending with or within your tax year .."""'." ~~o
:~~~~s~~:~n~~~ Publicly Offered Original Issue
:::::::::
Is t~e co~ora1io~ ~ subsidiary in an affilia1ed group or a 1:11::::1:1:: :1:1:1:::,:11, 9
p".m~"~w~"=,,.d9ro"p7 ,.,. u., u. u '~.w ::~d=e:;::::~~~'
::;~;;~';:-
! 1
. 1
year (i175 or fewer)
........ .........
At the end of the lax year, did any individu ai, partnership, ::::m11 fffm ~1
~~:
g n
'II
- ~
i: ~S
~;~:~
f l~~~o;:~;re e
~;~~e~ ~~:~:~~:~~ ~i
~~i~~ s
~~~~~i~~~~Y
;ules
;:::::::::::::
::::::j:i:::::
~~:
::U
::' ::t ::I
~ti n a
:::~rm ~;r~~~~ ~~~~r
~~ ....... .
~.... W
::: ;:'" :: '
:~~::~c :;C
;:r
:~I
:;:::~e
::~ - ~~d- ~d~~~~~n .
. ......
Dunng this tax year, did the corp pay dividends (other
- - - - - - - - - . - - - - - - - - - - - - - - - - - - - - - - - - -'::::'::':":: :",,:::::::::,:::
than stock dividends and distr in exchange for stock) . 13 Are the corporation s t01al receipts ( line 1 a plus lines 4 )::::ti::im:~~::::::
in excess of the corporation s curren1 and accumulated 1hrough 10 on page 1) for the tax year and its t01al assets \~~t:f ::f)(\
earnings and profits? (See sections 301 and 316.
) . . . '.;,;,;,;.;.;.; :.:
~.;,:.;.: a1 the end of the 1ax year less than $250 000? . . . . . . . .
If 'Yes " file Form 5452, Corporate Report of
::::::::::::::
::::::I~:::: If 'Yes " the corporation is not required 10 complete
Nondividend Distribu1ions. .:~':::::r:~ ~~::::'f:~:: Schedules L, M-1 , and M-2 on page 4. Instead, enter the
If this is a consolidated return, answer here for the parentI:::::::::: IIr::: total amount of cash distributions and the book value of
corporation and on Form 851 , Affiliations Schedule, for
::::::::::::::
I::~:::::::: property distributions (other Ihan cash) made during the
each subsidiary. ::::::i? :r::::): tax year. ~ $
---_._--_._----~----------------
Note: If the corporation, a1 any time during the 1ax year, had assets or opera1ed a business in a foreign country or U.S. possession, i1 may be
required to attach Schedule N (Form 1120), Foreign Operations of U.S. Corporations, to this return. See Schedule N for details.
2002 Deloine & Touche Tax Technologies LLC
Form 1120 (2002)
US1120P3
AVISTA CORPORATION 91.0462470 Page 4
Assets
10a
11a
13a
Cash
...........,................
Trade notes and accounts receivable
Less allowance for bad debts
Inventories
...........................
S. government obligations
Tax-exempt securities (see instructions)
Other current assets (attach schedule)
Loans to stockholders
Mortgage and real estate loans
Other investments (attach schedule)
Buildings and other depreciable assets
Less accumulated depreciation
. . . . . . . . . .
Depletable assets
.. .. .. .. .. .. .. .. .. .
Less accumulated depletion
Land (net of any amortization)
Intangible assets (amortizable only)
Less accumulated amortization
..........
Other assets (attach schedule) . . . . . . . . . . .
Totalassets
..........,..............
640 782 251
989 219
4'0 318 256
307 684 426
Uablllties and Stockholders' Equity
Accountspayable ..,.................
Mortgages, nates, bands payable In less than 1 year 085
677 566 120
122,532,385
994 341 260
Other current liabilities (attach schedule)
...
Loans from shareholders
...............
Mortgages, nates, bands payable In 1 year or mare
Other liabilities (attach schedule)
... . . . . . .
Capital stock: a Preferred stock
. . . . . . . .
b Common stock
Additionalpaid-incapital
...............
Retained earnIngs-ApproprIated (attach schedule)
Retained earnings-Unappropriated
Adjustments to shareholders' equIty (attach schedule)
Net income (loss) per books
. . . . . . . . . . .
Federal income tax per books
. . . . . . . . . . .
Excess of capital losses over capital gains
Income subject to tax not recorded on books
this year (Itemize):-100 3'9 682
Deductions on this return not charged
against book income this year (itemize):
a Depreciation . $ 21 605 873
b Charitable contributions $
Expenses recorded on books this year not
deducted on this return (itemize):
Depreciation
. . . . . . . ..
Charitable contributions $
Travel and entertainment $
136 423 381
103 699
155 230
880 827
244 821
285,498
114 817 508
Addhnes7and8...............
Income (hne 28, page 1 J -hne 6 less hne S
Balance al beginning of year
Net income (loss) per books
Other increases (itemize):
Line 25 Schedule L
a Cash
..........,
b Stock
.........,
c Property ....,...
Other decreases (itemize):
7 Addlines5and6
........,......
Balance at end of ear line 4 less line 7
231 541 547
308 293
231 849 840
870 254
Form1120 (2002)
US1120P4
Distributions:
""""'"
Addlines12.and3...................
353 222
259 720 094
2002 Deloltte & Touche Tax TechnologIes LLC
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Form 7 0 0 4
(Rev. October 2000)
Department 01 the TreasuryInternal Revenue Service
/ .
'" of corporation
ista Corporation
nber, street, and room or suite no. (If a P.O. box or outside the United States, see instructions.
1411 E. Mission Aven
City or town, state, and ZIP code
Spokane. WA 99202
Chec t pe of relurn 10 be filed:
Form 990-
, X Form 1120
Form 11 20-
Form 11 20-
Application for Automatic Extension of Time
To File Corporation Income Tax Return
OMS No" 1545-0233
Employer identification number
1-0462410
Form 1120-FSC
Form 11 20-
Form 1 120-
Form 11 20-
Form 1120-
Form 11 20-POL
Form 1120-AEIT
. Form 1120-AIC
Form 1120S
Form 1120-
. Form 1120-F filers: Check here if the foreign corporation does not maintain an office or place of business in the
United States.......................................... "
Request for Automatic Extension (see instructions)
a Extension date. I request an automatic 6-month (or, for certain corporalions , 3-month) extension of time
until ..s.F=J'.:r.f:~E:R 15L_~QQ~L___
, - - - - -
' to file the income tax return of the corporation named above for ~ !!J calendar
year ~QQ.2- - or ~Dtax year beginning
------------------ ' - - - - - ,
and ending
------------------ ' - - - - -
b Short tax year. If Ihis lax year is for less than 12 months check reason:Initial reI urn Final return Chan e in accountin eriod Consolidaled return 10 be filed
Affiliated group members (see instructions). If this application also covers subsidiaries to be included in a consolidated
relurn provide the following informalion:
Name and address of each member of the affiliated Qrou
SEE ATTACHED SCHEDULE
Emplover identification number Tax period
Tentativetax(seeinslructions)
..............-.........................,
Payments and refundable credits: ,(see, instructions)
a Overpayment credited from prior year
b ESlimated lax payments for the lax
year
. . . . . . . . . . . . . . . . .
c Less refund for Ihe lax year applied
for on Form 4466 . . .
. . . . . .
I 4c It BaI
e Credit for lax paid on undistributed capital gains (Form 2439) .
. . . ..
f Credit for Federal lax on fuels (Form 4136) .
. . . . . . . . . . . . . ..
427L527
4b 7,427,527
5 TotaI.Addlines4dthrough4f(seeinstructions)................................
Balance due. Subtract line 5 from line 3. Deposit this amount using the Electronic Federal
Tax Payment System (EFTPS) or with a Federal Tax Deposit (FTD) Coupon (see inslructions) .
. . . . .
I 6 I
Signature. Under penalties of pe( ry. I declare that I have been authorized by the above-named corporation to make this application, and 10 the best of my knowledge
and belief, the Slalemen
i.:jad yar
true, correct, and complete.
. -_____
611 - I!~____------- S.fiJE~~_~n:~E~lt_--__------------ Q~~Q.4.0_
__---
(Slgnat re of officer or agent) (Title) (Dale)
Paperwork Reduction Act Notice, see instructions. Form 7004 (Rev. 10-2000)
JSA
2S9901 1.000
. ---....-
E..I.ltli UM e.E..B
AVISTA CORPORATION 91.0462.70
(formerly known as The Washing Ion Wiler Power Company)
1.11 EAST MISSION AVENUE, SPOKANE. WA. 99202
AVISTA ADVANTAGE. INC. 91.1701028
1313 NORTH AT~ANTlC, 5TH F~OOR. SPOKANE. WA. 99201
AVISTA ~ABORATORIES.INC.91.1701025
15913 EAST EUCUD, SPOKANE, WA. 99216
AVISTA ENERGY. INC. 91.1714871
1411 EAST MISSION AVENUE, SPOKANE, WA. 89202
AVISTA SERVICES,INC.91.1978614
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA CAPITA~,INC. (Ionnerty Avista Corp.91-1774761
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA POWER,INC.91-1937513
E.1411 MISSION AVENUE. SPOKANE, WA 99202
AViSTA TURBINE POWER,INC.91.1980527
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA INTERNATIONAL, INC.91.1699478
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
WWp RECEIVAB~ES CORP 91-1836616
1411 EAST MISSION AVENUE, SPOKANE, WA. 99202
A~TUS CORPORATION 91.16S3826
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
AViSTA COMMUNICATIONS, INC. (starling May 1, 2000)91.19231S8
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA COMMUNICATIONS OF CAUFORNIA, INC. (starting May 1, 2nOO)91-1981390
1411 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA COMMUNICATIONS OF CO~ORAOO,INC. (starting May 1 2000)91.2032766
1.11 EAST 'MISSION AVENUE, SPOKANE, W"" 99202
AVISTA COMMUNICATIONS OF IDAHO, INC. (slonlng Moy 1. 2000)82-0S09895
1.11 EAST MISSION AVENUE, SPOKANE, WA. 1I!!202
A VIST A COMMUNICATIONS OF MONT ANA, INC. (sLlrting May 1, 2000)81.0523764
14" EAST MISSION AVENUE, SPOKANE. WA. 99202
AVISTA COMMUNICATIONS OF OREGON, INC. (starting May 1 2000)91-1952432
1.11 EAST MISSION AVENUE: SPOKANE, WA. 99202
AVISTA COMMUNICATIONS OF WASHINGTON, INC. (sLlrlln9 May 1, 2000)91.19S2423
1411 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA COMMUNICATIONS OF WYOMING,INC. (s"r~ng Moy 1, 2000)83-0325965
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA VENTURES, INC. 91-2028209
1411 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA DEVE~OPMENT INC. (tormerly WP Finonee)91-1468571
14" EAST MISSION AVENUE, SPOKANE, WA. 99202
PENnER CORPORATION 91.1278726
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
ADVANCED MANUFACTURING & DEVE~ INC. (AM&D)94-237870S
300 E HI~~ ROAD , WI~~ITS, CA 95.90
AM&D . MENLO PARK 91.1808267
300 E HI~~ ROAD, WI~UTS, CA 95.90
BAY AREA MANUFACTURING, INC.91.1702723
818 W. RIVERSIDE, SUITE 350, SPOKANE, WA 99201
AVISTA ONE, INC.91.1999108
formerly called International Retail Services Group. IRSG (Sold assets 12/1512000)
1.11 EAST MISSION AVENUE, SPOKANE, WA. 99202
Form 8 5 1
(Rev, Seplember 2000)
Depanmenl 01 the Treasury
Inlemal Revenue Service
"-lame of common parent corporation
Affiliations Schedule
~ File with each consolidated income tax return
Tax ear endln
OMB No. 1545-0025
Employer identification number
~ista oration
Number, street, and room or suite no. (If a P.O. box, see instructions.
1411 E. Mission Avenue
City or town, state, and ZIP code
1-0462470
See instructions.
Corp.
No.Name and address of corporation
Porlion 01
overpayment creditS
and eslimaledtax payments
Portion of tax
deposited with
Form 7004
. . . . . . . . . . . . . . . . . . . . . .
See At tached
Corp.
No.Principal business activity (PBA)
peA
Code
No.
Did the
subsidiarymake anynondividenddistributions?
Stock holdings at beginning of year
Subsidiary corporations:
Common parent corporation:
JSA2C2010 1.000
For Paperwork Reduction Act Notice, see instructions.
0/0
Form 851 (Rev. 9-2000)
Form B
Mev.
9-20001 Paoemm Changes in Stock Holdings During the Tax Year
(b) Shares held alter
Share-Date (a) Changes changes described in
Corp.Name pf corporation holder 01 column la)
No.Corpora-transaction Number 01 Number 01 Percent 01 Percent 01tion No.shares shares voting power valueacquireddis""~"d "I
(c)If any disposition listed above caused a deconsolidation of a group member, did the basis of any shares
retained by the group exceed the value of those shares immediately before the deconsolidation?
If .Ves," see Regulations section'. 1 502-20(b) regarding basis adjustment requirements.
. ..
Ves
(d)Is the group claiming that a loss recognized on the disposition of the stock of a group member is allowed
underRegulalionssection1.1502-20(c)?
.....................................
Dves ONo
If "Yes," attach a statement entitled "ALLOWED LOSS UNDER SECTION 1.1502-20(c)" that contains the
information required by Regulations section 1.' 502-20(c)(3).
(e)If the equitable owners of any capital stock shown above were other than the holders of record, provide details of the changes.
(f)If additional stock was issued, or if any stock was retired during the year, list the dates and amounts of Ihese transactions.
JSA
2C2020 1.000 Form 85' (Rev. 9-2000)
Form 851 (Rev. 9-2000
Additional Stock Information See instructions.
Pace 3
Durina the tax vear, did the corooration have more than one class of stock outstandina?
Answer to
:orp.Name of corporation question 1 If .Ves' to question 1,
No.list and describe each class of stock.
Ves
During the tax year, was there (a) any member of the consolidated group that reaffiliated within 60 months of disaffiliation or
(b) any member of the affiliated group that was deconsolidated under Rev. Proc. 91-, 1991-1 C.B. 470 (as modified and
clarified by Rev. Proc. 91-, 1991.2 C.B. 694), Rev. Proc. 95-11, 1995-1 C.B. 505, or Rev. Proc. 95-, 1995.2 C.B. 399?
Answer to
Corp.Name of corporation question 2 If .Ves. to (a) or (b) of question 2,
No.list the member(s) and explain the circumstances.
Yes
During the tax year, was there any arrangement in existence by which one or more persons that were not members of the
affiliated group could acquire any stock, or acquire any voting power without acquiring stock, in the corporation, other than a
de minimis amount, from the corporation or another member of the affiliated group?
Answer to
Corp.Name of corporation question 3 Item 3a Item 3b Item 3c
No.
Ves
Corp.Item 3d - Provide a description of any arrangement.No.
Under penalties of perjury, I declare that I have examined this torm, including accompanying statements, and to the best of my knowledge and belief,
Sign it is true, correct, and complete tor the tax year as stated.
Here P-tM /J 1Pft'~09/15/2003 ~ Assistant Controller
Signature of officer Date Tille
Form 851 (Rev. 9-2000)
JSA
2C2030 1.000
E I N NUMBER
AVISTA CORPORATION 11-0462470
(lonnerly known a. The Washington WeIer Power Company)
1411 EAST MISSION AVENUE, SPOKANE, WA. 18202
AVISTA AOVANTAGE, INC.81-1701028
1313 NORTH ATLANTIC, 5TH FLOOR, SPOKANE, WA. 88201
AVISTA LABORATORIES, INC.81-1701025
15813 EAST EUCUO, SPOKANE, WA. 11216
AVISTA ENERGY, INC. 81.1714871
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
AVISTA SERVICES INC.81-1878614
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
AVISTA CAPITAL, INC. (formerly AvI... Corp.91-1774761
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
AVISTA POWER, INC.81-1937513
E. 1411 MISSION AVENUE. SPOKANE, WA 18202
AVISTA TURBINE POWER, INC.81-1980527
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
AVISTA INTERNATIONAL, INC.91.1699478
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
WWP RECEIVABLES CORP 91.1836616
1411 EAST MISSION AVENUE, SPOKANE, WA. 111202
ALTUS CORPORATION 81-1653826
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
AVISTA COMMUNICATIONS, INC. (otarllng May 1, 2000)91.1823158
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
AVISTA COMMUNICATIONS OF CAUFORNIA, INC. (otarting May 1, 2000)91-1981390
1411 EAST MISSION AVENUE, SPOKANE, WA. g9202
AVISTA COMMUNICATIONS OF COLORADO, INC. (ol8l11ng May 1,2000)91.2032766
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
AVISTA COMMUNICATIONS OF IDAHO, INC. (ol8l11ng May 1, 2000)82-0509895
1411 EAST MISSION AVENUE, SPOKANE, WA. 18202
AVISTA COMMUNICATIONS OF MONTANA, INC. (ol8r1lng May 1, 2000)81-0523764
1411 EAST MISSION AVENUE, SPOKANE, WA. 11202
AVISTA COMMUNICATIONS OF OREGON, INC. (ol8l11ng May 1, 2000)91.1952432
1411 EAST MISSION AVENUE, SPOKANE, WA. 19202
AVISTA COMMUNICATIONS OF WASHINGTON, INC. (ol8r1lng May 1, 2000)81.1952423
1411 EAST MISSION AVENUE, SPOKANE, WA. 19202
AVISTA COMMUNICATIONS OF WYOMING, INC. (ol8l11ng May 1, 2000)83.0325965
1411 EAST MISSION AVENUE, SPOKANE, WA. 99202
AVISTA VENTURES, INC.91.2028209
1411 EAST MISSION AVENUE, SPOKANE, WA. 19202
AVISTA DEVELOPMENT, INC. (formerly WP Fonance)91.1468571
1411 EAST MISSION AVENUE, SPOKANE, WA. 19202
PENnER CORPORATION 91.1278726
1411 EAST MISSION AVENUE, SPOKANE, WA. 19202
ADVANCED MANUFACTURING & DEVEL INC. (AMIoO)94-2378705
300 E HILL ROAD, WILUTS, CA 15490
AM&D . MENLO PARK 91.1808267
300 E Hili ROAD , WILUTS, CA 85480
BAY AREA MANUFACTURING, INC.91.1702723
B1B W. RIVERSIDE, SUITE 3S0, SPOKANE, WA 88201
IRSG 91-1999108
Doing Business As Avisla One, Inc. Sold assets In 2000
1411 EAST MISSION AVENUE, SPOKANE, WA. 99202
OMB No. '545-0123SCHEDULE D(Form' '20)
Capital Gains and Losses
~Attach to Form 1120, 1120-A, 1120-F, 1120-FSC, 1120-H,
1120-IC-DISC, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT
1120-RIC, 1120-SF, 990-C, or certain Forms 990-T.2002
:::
a~rtt \:ort-erm aplta ams an osses ssets ear or ess
(a) Description of property (b) Date acquired (C) Date sold (d) Sales price (e) Cost or other (f) Gain or (loss)
basis (see (Subtract (e) from (d))(Example, '00 shares of Z Co.(mo., day, yr.(mo., day, yr.(see instructions)instructions)
943 600
Short-term capital gain from installment sales from Form 6252, line 26 or 37
Short-term gain or (loss) from like-kind exchanges from Form 8824
Unused capital loss carryover (attach computation)
Net short-term capital Qain or (loss). Combine lines 1 throuQh 4 943 600
:::p~*at:Lona- Term Cacital Gains and Losses - Assets Held More Than One Year
208 721
Enter gain from Form 4797, column (g), line 7 or 9
Long-term capital gain from installment sales from Form 6252, line 26 or 37
Long-term gain or (loss) from like-kind exchanges from Form 8824
Capital gain distributions (see instructions)
Net 10nQ-term capital Qain or (loss). Combine lines 6 throuqh 10 208 721
::...
ummarv 0
Enter excess net short-term capital gain (line over net long-term capital loss (line 11)943 600
Net capital gain.Enter excess net long-term capital gain (line 11)over net short-term capital loss (line 5)208 721
Add lines and 13.Enter here and Form 1120,page line or the proper line other retums 152 321
Note:If losses exceed qains see Capital losses the instructions.:mmt:::::ttt:t:!,!:mm!:::w::t::::::w::!m:'!t:::::mmtt:m:
Department of the Treasury
Internal Revenue Service
Name
AVISTA CORPORATION
"."
Sh I G .
\P,'Yfur'f P rt
General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Purpose of Schedule
Use Schedule D to report sales and
exchanges of capital assets and
gains on distributions to
shareholders of appreciated capital
assets.
Note: For more information, see
. Pub. 544, Sales and Other
Dispositions of Assets.
Other Forms the Corporation
May Have To File
Use Form 4797, Sales of Business
Property, to report the following:
, .
The sale or exchange of:
Employer Identification number
91-0462470
d L H Id 0
d II
1. Property used in a trade or
business;
2. Depreciable and amortizable
property;
3. Oil, gas, geothermal, or other
mineral property; and
4. Section 126 property.
Use Form 4684, Casualties and
Thefts, to report involuntary
conversions of property due to
casualty or theft.
Use Form 6781, Gains and
Losses From Section 1256
Contracts and Straddles, to report
gains and losses from section 1256
contracts and straddles.. The involuntary conversion (other
than from casualty or theft) of
property and capital assets held for
business or profit.
. The disposition of noncapital
assets other than inventory or
property held primarily tor sale to
customers in the ordinary course of
the corporation s trade or business.
. The section 291 adjustment to
section 1250 property.
Use Form 8824, Uke-Kind
Exchanges, if the corporation made
one or more "like-kind" exchanges.
A like-kind exchange occurs when the
corporation exchanges business or
investment property for property of a like
kind. For exchanges of capital assets
include the gain or (loss) from Form
8824, if any, on line 3 or line 9.
For Paperwork Reduction Act Notice, see the Instructions for Forms 1120 and 1120-A.
ERF 2002 Deloitte & Touche iax Technologies LLC
Schedule D (Form 1120) 2002
USSCHDP1
Form 4797 Sales of Business Property
(Also Involuntary Conversions and Recapture Amounts
Under Sections 179 and 280F(b)(2))
~ Attach to our tax return. ~ See se arate Instructions.Department 01 the Treasury
Internal Revenue Service (99
~ame(s)shown on return
OM No. 1545-0184
2002
Attachment
Sequence No. 27
AVISTA CORPORATION
Enter the gross proceeds from sales or exchanges reported to you for 2002 on Form(s) 1099-8 or 1099-S (or
substitute statement that ou are includin on line 2. 10 or 20 see instructions
. . . . . . . . . . . . . . . . . . ..
Ra:H:attSales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other
Than Casualtv Theft Most Pronenv Held More Than Year (See instructions.
(b)(c)(d)(e)Depreciation (f) Cost or other
(g)
Gain (loss)Date acquired Date sold Gross sales allowed basis, plus Su btrac1(1) 1rom (a)Description 01 property (mo.day, yr.(mo.,day, yr.price or allowable since improvements and the sum 01 (d)acquisition expense 01 sale and (e)
-16 843,568
Gain,any,from Form 4684 line
Section 1231 gain from installment sales from Form 6252,line or 37
Section 1231 gain (loss)from like-kind exchanges from Form 8824
Gain any,from line 32,from other than casualty or theft
Combine lines 2 through Enter the gain (loss)here and on the appropriate line follows:- 16 , 843 568
....,....,.,...,........""'.""""..
Partnerships (except electing large partnerships)and corporations.Report the gain (loss)following the
.:.:.:.:.:.:.:.:':.:.:.:
::::I:I::I::I:II:~11::::I:I:::II,I:II:I::::llil:11'
:::'
:1111:::::::1:
...,"".
instructions for Form 1065,Schedule line Form 1120S,Schedule line Skip lines and below.
.:.:.:':.:.:':.:.:':.:.:':.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:':.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:..........."......,.........."........
All others.line zero loss enter the amount from line 7 line below and skip lines and If line
::::::,,:,:::::::,::::::::::::::::::~:::~::~:~:~~::::::~:~~::::::::::::::~~~:::::::::::::::::~:::::::::
gain and you did not have any prior year section 1231 losses or they were recaptured earlier year
........'...'.'..'...'........'..""'."'."...:.:.:.:':.:.:':.:.:.:.:.:.:.:.:.:':.:.:.:.:.:.:.:':.:.:.:.:.:.:.:.:.:.:.:.:.:.
enter the gain from line long-term capital gain Schedule and skip lines and below.
::,:,:::=",::;,:::,,::,:
:1:1:'
1:11:1::111111.111::
;:::
11'111':::1::111:
11:.
Nonrecaptured net section 1231 losses from prior years (see instructions)
Subtract line from line zero less,enter -G-.line zero enter the gain from line line below.
line more than zero,enter the amount from line line below and enter the gain from line long-term
capital gain Schedule (see instructions)
P;arttu:t: Ordinarv Gains and Losses
10 Ordina ains and losses not included on lines 11 throu
11 Loss,ifany,fromline7
...............................................
12 Gain,ifany,fromline70ramountfromline8 ifapplicable
................. . . . . . . . .
13 Gain, if any, from line 31
................. ......
14 Netgainor(loss)fromForm4684 lines31and38a
...........,................
15 Ordinary gain from installment sales from Form 6252, line 25 or 36
. . . . . . . . . . . . . . . . . . . .
16 Ordinary gain or (loss) from like-kind exchanges from Form 8824
...,......... . . . . . . .
17 Recapture of section 179 expense deduction for partners and S corporation shareholders from property dispositions
by partnerships and S corporations (see instructions) . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Combine lines 10 through 17. Enter the gain or (loss) here and on the appropriate line as follows:
a For all except Individual returns. Enter the gain or (loss) from line 18 on the return being filed.
b For Individual returns:
(1) If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here.
Enter the part of the loss from income-producing property on Schedule A (Form 1040), line 27, and the part
of the loss from property used as an employee on Schedule A (Form 1040), line 22. Identify as from "Form
4797, line 18b(1)." See instructions ......................................18b(1)
(2) Redetermine the gain or (loss) on line 18 excluding the loss, if any, on line 18b(1). Enter here and on Form1040Iine14....................,..........."
.....
18b(2)
For Paperwork Reduction Act Notice, see page 7 of the Instructions.
ERF 2002 Deloitte & Touche Tax Technologies LLi:
843 568 )
000
-16 753 568
Form 4797 (2002)
US4797P1
Form 4797 (2002)Pa~e 2
I#ii::::tW Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255
(a) Description of section 1245, 1250, 1252, 1254, or 1255 property:(b) Date acquired (C) Date sold
(mo., day, yr.(mo., day, yr.
These columns relate to the properties on lines 19A through 19D.Property A Property B Property C Property D
20 Gross sales price ( Note: See line 1 before completing.
. .
21 Cost or other basis plus expense of sale
. . . .. . . . . .
22 Depreciation (or depletion) allowed or allowable
. . . . . .
23 Adjusted basis. Subtract line 22 from line 21
. . . .. . . .
24 Total cain. Subtract line 23 from line 20
.. .... ....
25 If section 1245 property:
Depreciation allowed or allowable from line 22 25a
. . . . . . .
b Enter the smaller of line 24 or 25a
..... ....,..
25b
If section 1250 property: If straight line depreciation was used,
enter -0- on line 26g, except for a corporation subject to section 291.
a Additional depreciation after 1975 (see instructions)26a
. . .
b Applicable percentage multiplied by the smaller of line 24
or line 26a (see instructions)26b
. . . . . . . . . . . . . .
c Subtract line 26a from line 24. If residential rental property
or line 24 is not more than line 26a, skip lines 26d and 26e 26c
d Additional depreciation after 1969 and before 1976 26d
. . . .
e Enter the smaller of line 26c or 26d 26e
. . . . . . ., . . . .
Section 291 amount (corporations only)26f
. . . . . .. . . .
. ~ \ 0 Add lines 26b 26e and 26f
........ . . . . . . . .
260
)27 If section 1252 property: Skip this section if you did not
dispose of farmland or if this form is being completed for a
par1nership (other than an electing large partnership).
a Soil, water, and land clearing expenses 27a
. . . . . . . . .
b Une 27a multiplied by applicable percentage (see instructions)27b
c Enter the smaller of line 24 or 27b .
. . . . . . . . . . . .
27c
28 If section 1254 property:
a Intangible drilling and development costs, expenditures for
development of mines and other natural deposits, and
mining exploration costs (see Instructions)28a
. . . . . . . . .
b Enter the smaller of line 24 or 2Ba
...,......
28b
29 If section 1255 property:
a Applicable percentage of payments excluded from income
under section 126 (see instructions)29a
. . . . . . . . . . .
b Enter the smaller of line 24 or 29a (see instructions) . . . 29b
h line 29b before oin to iine 30.
30 Total gains for all properties. Add property columns A through D, line 24
. . . . . . . . . . . . . . . . . . . . . . . . .
000
31 Add property columns A through D, lines 25b, 26g, 27c, 2Bb, and 29b. Enter here and on line 13
. . . . . .
. . . . . . . 31
32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 46B4, line 33. Enter the portion
from other than casual orthefl on Form 4797 line 6 ...................................32
ParFI\Nt Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less
000
(See instructions.
(a) Section (b) Section
179 280F(b)(2)
33 Section 179 expense deduction or depreciation allowable in prior years
34 Recomputed depreciation. See instructions
35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report
2002 Deloitte & Touche Tax Technologies LLC
Form 4797 (2002)
US4797P2
Form 6781 Gains and Losses From Section 1256
Contracts and Straddles
OMB No.1 545-0644
~(Q)O 2
Department of the Treasury
Intemal Revenue Service
~ame(s) shown on tax return
Avista En r Inc.
Check all applicable boxes (see instructions). Mixed straddle election
B Straddle-b -straddle identification election D
Section 1256 Contracts Marked to Market
(a) Identification of account
Attachment
Sequence No.8 2
Identifying number
91-171487
~ Attach to your tax return.
Mixed straddle account election
Net section 1256 contracts loss election
(b) (Loss)(c) Gain
AI,
2 359 000
Add the amounts on line 1 in columns (b) and (c) .
. . . . . . . . . . .
Net gain or (loss). Combine Iine2,columns (b) and (c)
..........................
Form 1099-8 adjustments. See instructions and attach schedule
. . . . . . . . . . . . . . . . .
Combinelines3and4
............................. ......
Note: If line shows net gain, skip line and enter the gain on line 7. Partnerships and corporations
see instructions.
If you have a net section 1256 contracts loss and you checked box D above, enter the amount of that
losstobecarriedback,asapositivenumber
...........................
Combine lines 5 and 6
.......................................
8 Short-term capital gain or (loss). Multiply line 7 by 40% (.40). Enter here and include on the
appropriate line of Schedule D (see instructions)
...............,.............
9 Long-term capital gain or (loss). Multiply line 7 by 60% (.60). Enter here and include on the
ro riate line of Schedule D see instructions
. . . . . . . . . . . ..
Gains and Losses From Straddles. Attach a se arate schedule list in each straddle and its com onents.
Section A - Losses From Straddles
2 359 000
1 415 400
(b) Date
(I) Loss.
(g)
(h) Recognized
. :
~ (a) Description of propeny
(e) Cost or If column (e) is Unrecognized loss. II cOlumn (I) 28% rate
entered (c) Date (d) Gross other basis more than (d),gain on (I) is more than loss (see instr.
closed out sales price plus enter difference.(g). enlerinto or offsetting ditference.below)
acquired or sold expense of Otherwise,positions Otherwise, enlersaleenter -0-
1 0 CLOSED TRANSA TIONS
INTERDEALER NE
" a Enter the short-term portion of losses from line 10, column (h), here and include
on the appropriate line of Schedule D (see instructions)
..................,.
b Enter the long-term portion of losses from line 10, columns (h) and (i), here and
include on the a ro riate line of Schedule D (see instructions.
. . . . . . . . . . . . . . . .
Section B - Gains From Straddles
(b) Date
entered
into or
ac uired
a (
b (
) (
(a) Description of property
(c) Date
closed out
or sold
(d) Gross sales price
(e) Cost or other
basis plus expense of
sale
(I) Gain. If column (d) ismore than (e), enter
difference. OtheMise,
enter -0-
(g) 28% rate gain
(see instr. below)
12 CLOSED TRANSACTIO S
INTERDEALER (NET) VAR VAR 306,936,203 303,142,882
13a Enter the short-term portion of gains from line' 2, column (I), here and
include on the appropriate line of Schedule D (see instructions) . . . . . . . . . . . . . . '3a
Enter the long-term portion of gains from line '2, columns (f) and (g), here
and include on the a ro riate line of Schedule D see instructions. . . . . . . . . . . . , 3 b
Unreco nized Gains From Positions Held on Last Da of Tax Year. Memo Entr Onl
793,321
793,321
(a) Description of propeny (b) Date
acquired
(c) Fair market value on last
business day of tax year
see instructions
(e) Unrecognized gain.
If column (c) is more
than (d), enter difference.
Otherwise, enter -
(d) Cost or other basis
as adjusted
FINANCIAL"
28% rate gain or loss includes all 'collectibles gains and losses' and up to 50% of the eligible gain on qualified small business stock. See Instructions for Schedule D (Form 1040).
For Paperwork Reduction Act Notice, see page 3.Form 6781 (2002)
JSA
2X5200 3.000
Form 4562 Depreciation and Amortization
(Including Information on Listed Property)
OMB No.1 545-0172
Department of the TreasuryInternal Revenue Service ~ See separate Instructions. Attach to vour tax return.
Name(s) shown on return Business Dr activity to which this form relatesAVISTA CORPORATION ELECTRIC&GAS UTILITY
PidJtm Election To Expense Certain Tangible Property Under Section 179
Note: If you have any listed property, complete Part V before you complete Part I.
2002~~;~~~;n~o, 67
Identifying number
91 - 0462470
Maximum amount.See page the instructions for higher limit for certain businesses $24 000
Total cost section 179 property placed service (see page the instructions)
Threshold cost section 179 property before reduction limitation $200 000
Reduction limitation.Subtract line from line zero less,enter -0-
Dollar limitation for tax year.Subtract line from line zero less,enter -0-married
filing separately,see page the instructions 000
(a)Description property (b)Cost (business use only)(C)Elected cost
Usted property.Enter the amount from line
Total elected cost section 179 property.Add amounts column (c),lines and
Tentative deduction.Enter the smaller line line
Carryover disallowed deduction from line your 2001 Form 4562
Business income limitation.Enter the smaller business income (not less than zero)line (see instr.000
Section 179 expense deduction.Add lines and but not enter more than line
Carrvover disallowed deduction 2003.Add lines and less line ::mrtlwtirltmrr :tttrrrrrl
Note: Do not use Part II or Part III below for listed property. Instead, use Part V.
!R:$ftJtJ S eclal De reclatlon Allowance and Other De reclatlon Do not include listed
14 Special depreciation allowance for qualified property (other than listed property) placed in
service during the tax year (see page 3 of the instructions)
.................
15 Property subject to section 168(1)(1) election (see page 4 of the instructions)
................
16 Other de reciation includin ACRS see a e 4 of the instructions
. . . . . . . . . . . . . . . .
hP:aanmr MACRS Depreciation (Do not include listed property.) (See page 4 of the instructions.
Section A
17 MACRS deductions for assets placed in service in tax years beginning before 2002
. . . . . . . . . . . . . . . . . . . .
18 If you are electing under section 168(i)(4) to group any assets placed in service during the tax
ear into one or more Qeneral asset accounts, check here. . .
. . . . . . . . . . . . . . . . . . . ~
506 670
:1:1;:I:illlll'I::~!:I'::i:!:lli!::i!I:!:!!II:I:11111!111!lil:!I!lili!!I!~,!illll:ill!!!:lillllll
Section B-Assets Placed Service Durlne 2002 Tax Year Uslne the General Depreciation Svstem
(b) Month and (C)Basis for depreciation (d)Recovery(a)Classification property year placed (business/investment use (e)Convention (f)Method
(g)
Depreciation deduction
service only-see instructions)period
,..,..............,..... ,...
19a 3-vear proper1v
,,;::;;;;;,;,;;;;,;;;;:;;;;;;;;;;:,;,;;;;,,;;;;;;;;;'"
607
"'.........,.."...".,........,
:,:,:;:;:;:;:;:::;:;:::::;:;:::i::,:;:;:,:;:,:;:;:;:,:
,::
5-vear crocenv
.......,.......",..........,
256
....",.....,.....,..,...,...:.:.:.:':.:.:':.:.:.:':':.:.:':.:':.:':':':.:.:':':':':.:',,........,.............,..,..,......'.'.
7-vear propenv
11'111111.1I'III"II!I'lil.II.III::~1.11111111
561
10-vear proper1v
15-vear propenv
:::;:,:;:;:;:;:;:;:;:;:;:::,:,:;:;:::;:;:;:,:,:,:::;:,:,::........,
20-year proper1v ::::::::::::::::::::::::::::::::I::::::::::::::::::
25-vear propenv ::;;:':;';f:;;:;:;:f:,:::,::r:::,::::;;,,:::,:,:;25 vrs,S/L
Residential rental 27.vrs.S/L
proper1v 27.5 vrs.S/L
Nonresidential real 39 vrs.S/L
oroper1v S/L
Section C-Assets Placed Service Durlno 2002 Tax Year Uslno the Alternative Del"lreclatlon Svstem
".,....,........,.........,.
20a Class li1e
:::III:::::I:III::::lliillililill::liillil:IIII:!il1
S/L
12-vear vrs,S/L
40-Year 40 vrs,S/L
..',.,.., ..,
:Pa:ttJ\t/: Summar See aqe 6 of the instructions.
21 Ustedproperty.Enteramountfromline28
............................................,....
22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21.
Enter here and on the appropriale lines of your return. Partnerships and S corporations-see instr,
. . . . . . . . .
23 For assets shown above and placed in service during the current year
enter the ortion of the basis attributable to section 263A costs
, . . . . . . . . . . , .
For Paperwork Reduction Act Notice, see separate Instructions.
576
338 165
0 ::::i:il::I!:
:::'::::
,:I::!llii:i:I:::::i:lil::11:1:i!:I:i!:'::I:II:III::I:I!;::1
Form 4562 (2002)
ERF 2002 Deloitte & Touche Tax Technologies LLC US4562P1
Form 4562 (2002)
:tJ;i'JiibVJi: Usted Property (Include automobiles, certain other vehicles, cellular telephones, certain computers, and
property used for entertainment, recreation, or amusement.)
Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only
24a, 24b, columns (a) throuoh (c) of Section A, all of Section B, and Section C if applicable.
Section A De reclatlon and Other Information Caution: See a e B of the instructions for limits for assen er automobiles.
24a Do you have evidence to support the business/investment use claimed? No 24b If "Yes " is the evidence written?(a) (b) (d) Basis for ~:~reciation (f)
(g)
(h)
Type of property (list Date placed in , Cost or other Recovery Method/ Depreciation
vehicles first) service use basis (business/investment period Convention deductionpercentage use only)
91-0462470 Paoe 2
25 Special depreciation allowance for qualified listed property placed in service during the tax year
and used more than 50% in a ualified business use see a e 7 of the instructions. . . . . . . . . . . . .:1\lllllljlll~I\!i:liII11\!iil~illll\II:I!ii~
26 PropertY used more than 50% in a Qualified business use (see Dace 7 of the instructions):
PropertY used 50%less a Qualified business use (See Daoe the instructions
S/L
!:~::::!i::!:!!:!:i:i!I::jl\\1:;i~ii:;iiilii:i:!1S/L-
11;
'i:
IIII~li.III'II'il'jl:lllli
S/L-
Add amounts column (h),lines through 27.Enter here and line page 128 576
Add amounts column m.line 26.Enter here and line 7 oaoe . 129
Section B -Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided
vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.
Total business/investment miles driven during (a)(b)(c)(d)(e)(f)
the year (do not include commuting miles Vehicle 1 Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6
see page 2 of the instructions)
. .. . .. . . . . .
Total commuting miles driven during the year
32 Total other personal (noncommuting)
miles driven
........,....,......,...
33 Total miles driven during the year
Add lines 30 through 32
...............
Was the vehicle available for personal Yes Yes Yes Yes Yes Yes
use during off-duty hours?
.............
Was the vehicle used primarily by a
more than 5% owner or related person?
Is another vehicle available for personal
use?
.. ... . ...... ..... ... . .. . ... ...
Section C Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who
are not more than 5% owners or related ersons see a e B of the instructions.
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting,
by your employees?
.....................................................
38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?
See page 8 of the instructions for vehicles used by corporate officers, directors, or 1 % or more owners
. . . . . .
39 Do you treat all use of vehicles by employees as personal use?
...............................
40 Do you provide more than five vehicles to your employees, obtain information from your employees about
the use of the vehicles, and retain the information received?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41 Do you meet the requirements concerning qualified automobile demonstration use? (See page 9 of the instructions.
Note: If our answer to 37. 38 39 40 or 41 is "Yes." do not com lete Section B for the covered vehicles.
rtiz ti n
(a)
Description of costs
Yes
:::::MMMM,j:t ::ttmmtt::
(b)
Date amortization
begins
(c)
Amortizable
amount
(d)
Code
section
(e)
Amortization
perio d or
percentage
(f)
Amortization for
this year
658
658
Form 4562 (2002)
43 Amortizationofcoststhalbeganbeforeyour2o02taxyear
.....................................,..
44 Total. Add amounts in column . See a e 9 of the instructions for where to re ort
...............,.
2002 Deloitte & Touche Tax Technologies LLC US4562P2
Form 4626 Alternative Minimum Tax - Corporations
~ See separate Instructions.
~ Attach to the corporation s tax return,Department of Ihe1reasury
Internal Revenue Service
~ame
AVISTA CORPORATION
Taxable income or (loss) before net operating loss deduction
Adjustments and preferences:
Depreciation of post-'19B6 property
Amortization of certified pollution control facilities
Amortization of mining exploration and development costs
Amortization of circulation expenditures (personal holding companies only)
Adjusted gain or loss
f Long-term contracts
Installment sales
Merchant marine capital construction funds
I Section B33(b) deduction (Blue Cross, Blue Shield, and similar type organizations
only)
J Tax shelter farm activities (personal service corporations only)
Passive activities (closely held corporations and personal service corporations
only)
I Loss limitations
Depletion
Tax-exempt interest income from specified private activity bonds
Intangible drilling costs
Accelerated depreciation of real property (pre-19B7)
Accelerated depreciation of leased personal property (pre-19B7) (personal
holding companies only)I r Other adjustments
s Combine lines 2a through 2r
Preadjustment alternative minimum taxable income (AMTI). Combine lines 1 and 2s
Adjusted current earnings (ACE) adjustment:
Enter the corporation s ACE from line 10 of the worksheet on page '1'1 of the
instructions
Subtract line 3 from line 4a. If line 3 exceeds line 4a, enter the difference as a
negative amount See examples on page 6 of the instructions
Multiply line 4b by 75% (.75). Enter the result as a positive amount
Enter the excess, if any, of the corporation s total increases in AMTI from prior
year ACE adjustments over its total reductions in AMTI from prior year ACE
adjustments (see page 6 of the instructions). Note: You must enter an amount
on line 4d (even if line 4b is positive)
e ACE adjustment:
If you entered a positive number or zero on line 4b, enter the amount from line 4c here as a
positive amount
If you entered a negative number on line 4b, enter the smaller of line 4c or line 4d here as a
negative amount.
Combine lines 3 and 4e. If zero or less, stop here; the corporation does not owe allernative minimum
tax
Allernative tax nel operating loss deduction (see page 7 of the instructions)
Alternative minimum taxable Income, Subtract line 6 from line 5. If the corporation held a residual
interest in a REMIC, see Daoe 7 of the instructions
For Paperwork Reduction Act Notice, see page 10 of separate Instructions.
ERF 2002 Deloin. &'1ouche 1ax1echnologies LLC
OMB No.1 545-0175
2002
EmPIOyer Identification number
91-0462470
lll
-120,
- 888 60 1 ~~Kt~
:.:.:.:.:.:.:.:.:::~:
::t.::~i
407'
066 087 li!:i!jl~
tHE:431,201 l:mti
859
lilj~j!lliil!
.".:.:,w:,
:.:.:.:.;.:.:.:.::::;;;::::::::::..:.:.;.:.:.:.:.:.
834 386
639 654
474 040
431 201
45,042,839
042,839
Form 4626 (2002)
US4626P1
AVISTA CORPORATION
Form 4525 (2002)
Enter the amount from line 7 (alternative minimum taxable income)
wmm
11'111111
Exemption phase-out computation (if line B is $310,000 or more, skip lines 9a and 9b and enter -0-
on line 9C):
Subtract $150,000 from line B frt completing this line for a member of a
controlled group, see page 7 of the instructions). If zero or less , enter -0-
Multiply line 9a by 25% (.25)
Exemption. Subtract line 9b from $40 000 (if you are completing this line for a member of a controlled
group, see page 7 of the instructions). If zero or less, enter -0-
Subtract line 9c from line B. If zero or less, enter -0-
Multiply line 10 by 20% (.20)
Alternative minimum tax foreign tax credit (see page 7 of the instructions)
Tentative minimum tax. Subtract line 12 from line 11
Regular tax liability before all credits except the foreign tax credit and possessions tax credit
irl~1~iAlternative minimum tax. Subtract line 14 from line 13. If zero or less enter -0. Enter here and on
Form 1120, Schedule J, Une 4, or the appropriate line of the corporation s income tax return
2002 Celoine & Touche Tax Technologies LLC
91.0462470
Page 2
000
Form 4626 (2002)
U54626P2
AVISTA CORPORATION
4626 Worksheet (2002)
Adjusted Current Earnings Worksheet
~ See ACE Worksheet Instructions (which beain on Daae 7)
Pre-adjustment AMTI. Enter the amount from line 3 of Form 4626
:.:.:.:.:.:.:.:.:.:.
ACE depreciation adjustment:AMT depreciation 2a 83 238 386
::::::::~::::::::::
ACE depreciation:
(1) Post-1993 property 2b ", 65,320 044
(2) Post-1989, pre-1994 property 2b '2 8 256 349 :tttit
(3) Pre-1990 MACRS property 2b 13 2,454 293
(4) Pre-1990 original ACRS property 2b 14\ tt:t:::::::
:::
:~~:::~~;"_o"' :
::: ".
.67
:.
(7) Total ACE depreciation. Add lines 2b(1) through 2b(6) 2b 17\ 87 018, 412 :i:::i:~::::::::::::
ACE depreciation adjustment. Subtract line 2b(7) from line 2a
Inclusion in ACE of items included in earnings and profits (E&P):
Tax-exempt interest income
Death benefits from life insurance contracts
All other distributions from life insurance contracts (including surrenders)
Inside buildup of undistributed income in life insurance contracts
Other items (see Regulations sections 1.56(g)-1(C)(6)(iii) through (ix) for apartial list)
Total increase to ACE from Inclusion in ACE of items included in E&P. Add lines 3a through 3e
Disallowance of items not deductible from E&P:
Certain dividends received
Dividends paid on certain preferred stock of public utilities that are
deductible under section 247
Dividends paid to an ESOP that are deductible under section 4D4(k)
Nonpatronage dividends that are paid and deductible under section
1382(C)
Other items (see Regulations sections 1.56(g)-1 (d)(3)(i) and (ii) for apartial list)
Total increase to ACE because of disallowance of items not deductible from E&P. Add lines 4a
through 4e
Other adjustments based on rules for figuring E&P:Intangible drilling cost Circulation expenditures Organizational expenditures LIFO inventory expenditures Installment sales
Total other E&P adjustments. Combine lines 5a through 5e
Disallowance of loss on exchange of debt pools
Acquisition expenses of life insurance companies for qualified foreign contracts
Depletion
Basis adjustments in determining gain or loss from sale or exchange of pre-1994 property
AdJusted current earnings. Combine lines 1 , 2c, 3f, 4f, and 5f through 9. Enter the result here and on
line 4a of Form 4626
::::::::::::::::~::
:::~:::::::~:f:~i:::
705 607 :.:.:.:-:.:.:.:.
:.:.,....
I C
0 fIt::::A
2002 Deloine & Touche Tax Technologies LLC
91-0462470
474 040
-3,780 026
705 607
332
407 953
USACEP01
Form 8827 OMB No. 1545-1257Credit For Prior Year Minimum Tax-Corporations
2002Department of the TreasuryIntema' Revenue Service
Name
AVISTA CORPORATION
~ Attach .to the corporation s tax return.
Alternative minimum tax (AMT) for 2001. Enter the amount from line 15 of the 2001 Form 4626
Minimum tax credit carryforward from 2001. Enter the amount from line 9 of the 2001 Form 8827
Enter the total of any 2001 unallowed nonconventional source fuel credit and 2001 unallowed
qualified electric vehicle credit (see instructions)
...... . . . . . . . . . . . . . . . . . . . .
Addlines1 and3
.........................................
Enter the corporation s 2002 regular income tax liability minus allowable tax credits (see
instructions) "
If the corporation is:
. A "small corporation" exempt from the AMT for 2002 and line 5 is $25 000 or less, enter -0-
(see instructions).
. A "small corporation" exempt from the AMT for 2002 and line 5 is more than $25 000, enter
25% (.25) of the excess.
Not a "small corporation" exempt from the AMT for 2002, complete Form 4626 for 2002 and
enter the tentative minimum tax from line 13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 6 from line 5. If zero or less, enter -0-
. . . . . . . . . . . . . . . . . . . . . . . .
Minimum tax credit Enter the smaller of line 4 or line 7. Also enter this amount on the
appropriate line of the corporation s income tax return (e., Form 1120, Schedule J, line 6e). If
the corporation had a post-1986 ownership change or has pre-acquisition excess credits, seeinstructions
.............................,...............
Minimum tax credit carryforward to 2003. Subtract line 8 from line 4. Keep a record of this
amount to carry forward and use in future years
. . . . . . . . . . . . . . . . . . . . . . . . . . .
General Instructions
Section references are to the Inlemal
Revenue Code unless otherwise noted.
Year references are to the corporation
lax year beginning during that year.
Purpose of Fonn
Corporations use Form 8827 to figure
the minimum tax credit, if any, for AMT
incurred in prior tax years and to figure
any minimum tax credit carryforward.
Who Should File
Form 8827 should be filed by
corporations that had:
. An AMT liability in 2001,
. A minimum tax credit carryforward
from 2001 to 2002, or
. A nonconventional source fuel credit
or a qualified electric vehicle credit not
allowed for 2001 (see the instructions for
line 3).
Specific Instructions
Line 3
Enter the total of any nonconventional
source fuel credit and qualified electric
. vehicle credit not allowed for 2001 solely
because of the limitations under
sections 29(b)(6)(B) and 30(b)(3)(B).
Line 5
Enter the corporation s 2002 regular
income tax liability (as defined in section
26(b)) minus any credits allowed under
Subchapter A, Part IV, subparts 8, D, E,
and F of the Internal Revenue Code
(e:g., if you are filing Form 1120
subtract any credits on Schedule J, lines
6a through 6d, from the amount on
Schedule J, line 3).
Line 6
See the 2002 Instructions for Form 4626
to find out if the corporation is treated
as a "small corporation" exempt from
the AMT for 2002. If the corporation is a
small corporation" exempt from the
AMT, see section 38(C)(3) before
completing line 6 for special rules that
apply to controlled corporate groups
regulated investment companies, and
real estate investment trusts.
Line 8
If the corporation had a post-1986
ownership change (as defined in section
382(g)), the amount of pre-change
minimum tax credits that can be applied
Employer Identification number
91 -0462470
502 443
502 443
502 443
against the corporation s tax for any tax
year ending after the ownership change
may be limited. See section 383 and the
related regulations. To figure the amount
of the pre-change credit, the corporation
must allocate the credit for the change
year between the pre-change period and
the post-change period. The corporation
must use the same method of allocation
(ratable allocation or closing-of-the
books) for purposes of sections 382 and
383. See Regulations section 1.382-6 for
details.
Also, pre-acquisition excess credits of
one corporation generally cannot be
used to offset the tax attributable to
recognized built-in gains of another
corporation. See section 384 for details.
If either limit applies, attach a
computation of the minimum tax credit
allowed. Enter that amount on line 8.
Write "Sec. 383" or "Sec. 384" on the
dotted line to the left of the line 8 entry
space.
For Paperwork Reduction Act Notice, see Instructions.ERF 2002 Deloirte & Touche Tax Technologies LLC
Form 8827 (2002)
US8827P1
3800 General Business Cred it OMB No. '545-0895
2J~.Form ~See Instructions on pages 3 and 4.
~~~:.,~~ent of the Treasu
(~!1\~ Attach to your tax return.Sequence No. 22
Name(s) shown on return
I Identifying numberAVISTA CORPORATION 91.0462470
rp~jii:::lt Tentative Credit
Current year investment credit (Form 346B) .
Current year work opportunity credit (Form 5BB4).
Current year welfare-to-work credit (Form BB61) .
. .
Current year credit for alcohol used as fuel (Form 647B)
Current year credit for increasing research activities (Form 6765) .545 702
Current year low-income housing credit (Form 8586) .355,848
Current year enhanced oil recovery credit (Form 8B30) .
Current year disabled access credit (Form B826)
. .
Current year renewable electricity production credit (Form BB35)
Current year Indian employment credit (Form 8B45)
Current year credit for employer socials.curityand Medicare taxes paid on certain employ.e tips (Form 8846)
Current year orphan drug credit (Form BB20) .
Current year new markets credit (Form BB74).
Current year credit for small employer pension plan startup costs (Form BB81)
Current year credit for employer-provided child care facilities and services (Form 8B82)
Current year credit for contributions to selected community development corporations (Form 8B47).
Current year trans-Alaska pipeline liability fund credit (see instructions).
Current year general credits from an electing large partnership (Schedule K-1 (Form 1065-8)) .
Current year credit Add lines 1a through 1r 901 550
. .. .
Passive activity credits included on line 2 (see instructions) .
. .
Subtract line 3 from line 2 901 550
Passive activity credits allowed for 2002 (see instructions).
Carryforward of general business credit to 2002. See instructions for the schedule to attach
Carryback of general business credit from 2003 (see instructions).
Tentative credit Add lines 4 throuoh 7 901 550
.. . u./~":Pad:::W: Allowable CreditU.'
...
Regular tax before credits (see instructions).
Alternative minimum tax (see instructions).
Add lines 9 and 10
128 Foreign tax credit 12a
i:::ij::~j:::*!Credit for child and dependent care expenses (Form 2441 line 11) 12b iW1IfCredit for the elderly or the disabled (Schedule (Form 1040), line 24)12c
Education credits (Form BB63,line 18)12d
Credit for qualified retirement savings contributions (Form 88BO line 14)12e
Child tax credil (Form 1040, line 50)121
Mortgage inlerest credit (Form B396 line 11)12g
Adoption credit (Form BB39 line 1 B)12h
i::iji!1Iiii~!iiDistrict of Columbia flrsHime homebuyer credit (Form 8B59, line 11)121
Possessions tax credit (Form 5735,line 17 or 27)121
jiilll::I:I~~Credit for fuel from a nonconventional source 12k
Qualified electric vehicle credit (Form BB34 line 20).121 :11f%
Add lines 12a through 121 12m
Net income tax.Subtract line 12m from line 11.If zero, skip lines 14 through 17 and enter -0- on line 18
Net regular lax. Subtract line 12m from line 9.If zero or less, enter -0-
il!i~jliil~l:Enter 25% (.25) of the excess if any, of line 14 over $25 000(see instructions)
Tentative minimum tax (see instructions)
Enter the greater of line 15 or line 16
Subtract line 17 from line 13.If zero or less enter -0-
Credit allowed for the current year.Enter the smaller of line or line 1 B here and Form 1040, line 53:j1iff:'
Form 1120 Schedule J line 6d;Form 1120-A,Part 1 line 2a;Form 1041 Schedule G line 2c; or the
applicable line of your return.If line is smaller than line see instructions.Individuals, estates
and trusts:See instructions if claiming the research credit.C corporations: See Schedule A if claiming
::::i:;:::::::::::::any regular investment credit carryforward and the line 19 instructions if there has been ownership
chanoe.acouisition.or reoroanization
For Paperwork Reduction Act Notice, see page 2.
ERF 2002 Deloiffe & Touche Tax Technologies LLC
Form 3800 (2002)
US3800P1
Form 3800 (2002) Pace 2
Schedule A Additional General Business Credit Allowed By Internal Revenue Code Section 38(c)(2) (Before
Repeal by the Revenue Reconciliation Act of 1990)-Only Applicable to C Corporations
A corporation (other than an S corporation) may be entitled to a larger general business credit or
additional credit against the AMT if: (a) it is claiming a regular investment credit carryforward on line
6 attributable, in whole or in part, to the regular investment credit under section 46 (before
amendmenl by the Revenue Reconciliation Act of 1990), (b) some of that investment credit cannot
be used because line 18 is smaller than line 8, and (c) it is required to file Form 4626, Alternative
Minimum Tax - Corporations. Complete Schedule A to see if the corporation is entitled to an
additional credit
Enter the portion of the credit shown on line 6 that is attributable to the regular investment credit
under section 46 (before amendment by the Revenue Reconciliation Act of 1990)
Tentative minimum tax (from line 16). I 21 I
Enter the amount from line 18
Enter the portion of the credit shown on line 8 that is not attributable
to the regular investment credit under section 46 (before amendment
by the Revenue Reconciliation Act of 1990)
Multiply line 21 by 25% (.25)
Subtract line 24 from line 23. If zero or less, enter -0-
0 .,li11111
Subtract line 25 from line 20. If zero or less, enter -a-
For purposes of this line only, refigure the amount on Form 4626, line
11, by using zero on Form 4626, line 6, and enter the result here 1 27 I
Multiply line 27 by 10% (.10)
Subtract line 33 from line 21
Enter the smallest of line 22, line 26, or line 32
Net income tax (from line 13)
Enter the grealer of line 15 or line 34
Subtract line 35 from line 29. Also enter this amount on line 19 instead of the amount
oreviouslv fioured on that line. Write "Sec. 38(c)(2)" neX! to vour entrY on line 19
Enter the amount from line 19
Subtract line 30 from line 29
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by Internal Revenue Code section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimaled
average time is:
008 , 568 .~1~'~j
Subtract line 28 from line 31
900 857
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. You are required to
give us the information. We need it to
ensure that you are complying with
these laws and to allow us to figure and
collect the righl amount of tax.
You are not required to provide the
information requested on a form that is
. subject to the Paperwork Reduction Act
unless the form displays a valid OMB
-900 857
-900 857
900 857
900 857
Recordkeeplng
..,...
17 hr., 56 min.
Learning about the
law or the form
. . . . . . .
1 hr., 0 min.
Preparing and sending
the form to the IRS
. . . . .
1 hr., 19 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear from
you. See the instructions for the tax
return with which this form is filed.
2002 Deloitte & Touche Tax Technologies LLC
Form 3800 (2002)
US3800P2
Form 6765 Credit for Increasing Research Activities
~ See separate Instructions.
Attach to your tax return.
OMB No. , 545-0619
2002Department olthe Treasury AttachmentInternal Revenue Service Sequence No. 81jame(s) shown on return Identifying numberAVISTA CORPORATION 91-0462470
~tP;artdt Current Year Credit (Members of controlled Qroups or businesses under common control, see instructions.
Section A - Reaular Credit Skio this section and co to Section B If vou are electin/"! or nreviouslv elected the alternatIVe incrementa cre it.
Basic research payments paid or incurred to qualified organizations (see instructions)
Qualified organization base period amount
. .
Subtract line 2 1rom line 1. If zero or less, enter -0-
Wages 10r qualified services (do not include wages used in figuring the work opponunity credit)
Cost of supplies
Rental or lease costs 01 computers (see instructions)
. .
Enter the applicable percentage of contract research expenses (see instructions)
. .
637 362
Total qualified research expenses. Add lines 4 through 7 637 362
Enter fixed-base percentage, but not more than 16% (see instructions)0372
Enter average annual gross receipts (see instructions)337 977 997
Multiply line 10 by the percentage on line 9 498 383
Subtract line 11 1rom line B. 11 zero or less, enter -0-
. . .
138 979
Multiply line B by 50% (.50)818 681
Enter the smaller 01 line 12 or line 13
. .
818 681
Add lines 3 and 14 818 681
Regular credilif you are not electing the reduced credit under section 2BOC(c), multiply line 15
by 20% (.20), enter the result, and see the instructions 10r the schedule that must be attached.
If you are electing the reduced credit, multiply line 15 by 13% (.13) and enter the result. Also
write "Sec. 2BOC" on the dotted line to the left 01 the Emtrv so ace. Go to Section C . Se~ 28DC Sec. Z80C 496 429
Section B - Alternative Incrementa redll klc this section if vou comcleted Section A.
Basic research payments paid or incurred to qualified organizations (see the line 1 instructions)
) 18 Qualified organization base period amount
) 19 Subtract line 1B 1rom line 17. If zero or less, enter -0-
Multiply line 19 by 20"/0 (.20)
Wages 10r qualified services (do not include wages used in figuring the work opponunity credit)
Cosl of supplies
Rental or lease costs 01 computers (see the line 6 instructions)
Enter the applicable percentage 01 contract research expenses (see the line 7 instructions)
Total qualified research expenses. Add lines 21 through 24
Enter average annual gross receipts (see the line 10 instructions).
Multiply line 26 by 1% (.01)
Subtract line 27 from line 25. If zero or less, enter -0-
Multiply line 26 by 1.5% (.015)
Subtract line 29 1rom line 25. If zero or less, enter -0-
Subtract line 30 1rom line 2B.
Muhiply line 26 by 2% (.02)
Subtract line 321rom line 25. If zero or less, enter -0-
Subtract line 33 1rom line 30.
Multiply line 31 by 2.65% (.0265)
Muhiply line 34 by 3.2% (.032)
Multiply line 33 by 3.75% (.0375)
Add lines 20, 35, 36, and 37
Alternative Incremental credit If you are not electing the reduced credit under section 2BOC(C),
enter the amount 1rom line 38, and see the line 16 instructions 10r the schedule that musl be
attached. If you are electing the reduced credit, multiply line 3B by 65% (.65) and enter the result.
Also write "Sec. 280C" on the dotted line to the left of the entrvsoace
. . . . . . . . . . .
49,273
545 702
Form 6765 (2002)
Section C- Current Year Credit for Increasln Research Activities
. 40 Pass-through research credit(s) from a pannership, S corporation, estate, or trust41 Current ear credit Add line 16 or line 39 to line 40. and 0 to Part lion a e 2
For Paperwork Reduction Act Notice, see separate Instructions.
. . . . .
(~2 F~E~,. ~L
ERF 2002 Deloitte & Touche Tax Technologies LLC US676SP1
Form 5755 (2n02)
pittam; Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.
42 Regular tax before credits:
. Individuals. Enter the amount from Form 1040, line 42
. Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A
Part I, line 1; or the amounl from the applicable line of your return
. Estates and trusts. Enter the sum of the amounts from Form 1041 , Schedule G, lines 1a
and 1 b, or the applicable line of your return
43 Alternative minimum tax:
. Individuals. Enter the amount from Form 6251 , line 35
. Corporations. Enter the amount from Form 4626, line 15
. Estates and trusts. Enter amount from Form 1041, Schedule I, line 56
44 Add lines 42 and 43
45a Foreign tax credit
b Credit for child and dependent care expenses (Form 2441, line 11)
c Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)
d Education credits (Form BB63, line 1B)
e Credit for qualified retirement savings contributions (Form BBBO, line 14)
f Child tax credit (Form 1040, line 50)
9 Mortgage interest credit (Form B396, line 11)
h Adoption credit (Form BB39, line 1 B) .
District of Columbia first-time home buyer credit (Form B859 , line 11)
J Possessions tax credit (Form 5735, line 17 or 27)
k Credit for fuel from a nonconventional source
I Qualified electric vehicle credit (Form B834, line 20)
m Add lines 45a through 451
46 Net income tax. Subtraclline 45m from line 44. If zero, skip lines 47 through 50 and enter -0- on line
47 Net regular tax. Subtract line 45m from line 42. If zero or less, enter -0-
48 Enter 25% (.25) of the excess, if any, of line 47 over $25 000 (see
instructions)
19 Tentative minimum tax (see instructions):
. Individuals. Enter the amount from Form 6251 , line 33
. Corporations. Enter the amount from Form 4626, line 13
. Estates and trusts. Enter the amount from Form 1041
Schedule I , line 54
50 Enter the greater of line 48 or line 49
51 Subtract line 50 from line 46. If zero or less, enter -0- .
52 CredIt allowed for the current year. Individuals, estates, and trusts: Enter the smallest of line 41 , line 51, or
the amounl from the formula in the instructions for line 52 here and on Form 1040, line 53; or Form 1041
Schedule G, line 2c. Corporations: Enterthe smaller of line 41 or line 51 here and on Form 1120, Schedule J
line 6d; Form 1120-A, Part I, line 2a; or the applicable line of other returns. If line 52 is smaller than line 41
see instructions
.:.:.:.:.:.",:.:.:.:.:.:.:.:.:.:':.:.:':.:.:::::::::::::::::.:.:.:.:.:.:.:
J ::::
~,:::
45a
45b
45c
45d
45e
451
45C1
45h
451
451
45k
451
2002 Deloit1e & Touche Tax Technologies LLC
,:,:.:.:.:.:.".:.:.:.".:.:.:.:.:.:.:.:.:.::,:::?!,:::
:::"r::::::
::::::::::::::::::::::::::::::.:':':':.:':.:':,,:::,:,,:~:::::::::::::::::
w.'.
:.:.:.:.:.:.":::::::::::::::.:.:.:.:.:.:.:.::.:.:.:.:.".:
145m
...
::lillf
.'.:)))::- -
Form 6765 (2002)
US6765P2
b:.
Form 8586 Low-Income Housing Credit OMB No. '545-0984
2002Department of the Treasury
Internal Revenue Service (99)
Name(s)shown on return
Attach to your tax return.~~ta~~~;n~o. 36b
Identifying number
91-0462470AVISTA CORPORATION
H;f:':'dft: Current Year Credit See instructions.
Number of Forms 8609 attached
. . . . . . . . . .. . . . . . . . . . . . . .. . . . . .. . . . . .. ~ - - -- - - -- -- - - - -- - --
:::H:W~~~
Eligible basis of buildings (total from attached Schedules A (Form 8609), line 1)
., . . . . . . . . . .
3a Qualified basis of low-income buildings (total from attached Schedules A (Form B609), line 3)
. . . . . . . .. .....
Has there been a decrease in the qualified basis of any buildings since the close of the preceding JtM%
tax year? 0 Yes 0 No If "Yes," enter the building identification numbers (BINs) of the
::i*1~:!~:i:::!buildings that had a decreased basis. If you need more space, attach a schedule. m:rmf
(I) - - - - - - -- - - - - -- - - - - (II) -- - - -- - --
-- - -- - - - -
(III) -- - - - - - - - -- - - - --
--
(Iv) -- - - -- -
- - - - - - - - - -
;amn
Cun-ent year credit from attached Schedules A (Form B609) (see instructions)
................
Low-income housinQ credits from pass-throuQh entities (if more than one entity, see instructions):
If ouare.-Then enterlhe total of the current year credits from
a Shareholder
b Partner
-- 0 0 -- -- 0 0 0 -- 0 0 no -- on
LVi
Schedule K-1 (Form 1120S), lines '2b(')and (2)
Schedule K-' (Form '065), lines '2a(') and (2),
Schedule K-' (Form '065-B), box 8
Schedule K-' (Form '04'), IIne'4
355 848
C Beneficiary
355 848
. . . . . .. . . . . . . . . . . . . . . . . . . . . . .
Regular tax before credits:
Individuals.Enter amount from Form 1040,line 42
Corporations.Enter amount from Form 1120 Schedule J line Form 1120-A
Part line or the applicable line of your return
Estates and trusts.Enter the sum of the amounts from Form 1041,Schedule lines
~::
:~:~:m~t
and or the amount from the applicable line of your return
Alternative minimum tax:
Individuals.Enter the amount from Form 6251 line
Corporations.Enter the amount from Form 4626,line
Estates and trusts.Enter the amount from Form 1041 Schedule line t::mn
Add lines and
11a Foreign tax credit 11a
III!
IIIII.
Credit for child and dependent care expenses (Form 2441 line 11)11b
Credit for the elderly or the disabled (Schedule (Form 1040),line 24)11c
Education credits (Form B863 line 1B)11d
Credit for qualified retirement savings contributions (Form BBBO line 14)11e
Child tax credit (Form 1040 line 50)111
Mortgage interest credit (Form B396 line 11)11a
Adoption credit (Form BB39,line 1B)11h
District Columbia first-time homebuyer credit (Form BB59 line 11)111
Possessions tax credit (Form 5735 line or 27)111
Credit for fuel from nonconventional source 11k
Qualified electric vehicle credit (Form 8834 line 20)111
Add lines 11 a through 111 11m
Net income tax.Subtract line 11m from line 10.If zero skip lines 13 through and enter -0-line
Net regular tax.Subtract line 11m from line If zero or less enter -0-
Enter 25%25)of the excess any,of line over $25 000 (see instructions)
Tentative minimum tax (see instructions)
Enter the greater of line or line
Subtract line 16 from line 12.If zero less,enter -0-
Low-Income housing credit allowed for the current year.Enter the smaller line or line
::::~:::::::::::::::::~:::::::::::::~
here and Form 1040 line 53;Form 1120 Schedule line 6d;Form 1120-A Part line 2a;
:::::::::::::::::~:
Form 1041,Schedule line 2c;or the applicable line of your return.If line the smaller,i:::;i:i:i:i:::~!
see instructions
For Paperwork Reduction Act Notice, see Instructions.Form 8586 (2002)
ERF US85BGP12002 Deloilt. & Touche Tax Technologies LLC
Estates or trusts - Enter total income Form 1041 a e 1
..................
Enter the total amount (before reduction for boycott participation or cooperation) of the following tax benefits (see instructions):aForeigntaxcredit............................
........
Deferral of earnings of controlled foreign corporations.
. . . . . . . . . . . . . . . .
cDeferralofIC-DISCincome......................
......
dFSCexemptforeigntradeincome............
....,...........
e Foreian trade income aualifvina for the extraterritorial income exclusion.
. . . . . . . . . .
'Please Under penalties of perjury, I declare that I have examined this report, including accompanying schedules and statements, and to the best of
my knowledge and belief, it is true , correct, and complete.SignHere ~ SianatureJSA For Paperwork Reduction Act Notice, see page 4 of the separate instructions.
2X4501 1.000
Form 571 3
(Rev. November 2001)
International Boycott Report OMB No. 1545-0216
')epartment of the Treasury
ntemal Revenue Service
Name
For tax year beginning ~~Y~IT_l______--------- I ~ Q.Q.2
- - - .
and ending .P_~LCE!1I!P_e.1='_~.;L__----------- I ~O O~- - - .
~ Controlled rou s see a e 3 of instructions.
Attachment
Sequence No. 123
File in Duplicate
(See Instructions)
Identifying number
Avista Ener Inc.
Number, street, and room or suite no. (II a P.O. box, see page 2 of instructions.
201 W. North River Drive. Suite # 610
City or town, state, and ZIP code
91-1714871
Spokane. WA 99201
Address of service center where your tax retum is filed
T e of filer (check one):
Individual OtherTrust
Individuals. Enter ad'usted ross income from
Partnerships and corporations:
a Partnerships - Enter each partner s name and identifying number.
b Corporations - Enter the name and employer identification number of each member of the controlled group (as defined in
section 993(a)(3)). Do not list members included in the consolidated return; instead, attach a copy of Form 851. List all
other members of the controlled group not included in the consolidated return.
If you list any corporations below or if you attach Form 851. you must designate a common taxable year. Enter
on line 4b the name and employer identification number of the corporation whose tax year is designated.Name Identifying number
Avista Enercrv Canada Ltd.None
(*)(*)
Foreian Corporation
If more space is needed, attach additional sheets and check this box. .
. . . . . .. . . . . . . . . . . . . . . . . . ..
Code Description
Enter principal business activity code and description (see instructions). . .
. . ..
22990 Enercrv Marketina
IC-DISCs - Enter orincioal oroduct or service code and descriDtion (see instructions) .
. . . .
N/A
Partnerships - Each partnership filing Form 5713 must give the following information:
a Partnership s total assets (see instructions) . . . . . .
. . . . . . . . . . . . . . . . . . . . .
Partnershi 's ordina income see instructions
. . . . . . . . . . . . . . . . . . . . . . . .
Corporations - Each corporation filing Form 5713 must give the following information:
a Type of form filed (Form 1120, 1120-, 1120-FSC, 1120-IC-DISC, 1120-L, 1120-PC, etc.
b Common tax year election (see page 2 of instructions)
(1) Name of corporation ~
--_
!!-Y~~!-~_~E~E5lY.!_Jp.P~---------------------------------
----------------
(2)Employeridentificationnumber...........
....,. "
91-1714871
(3) Common tax year beginning ---_CIJljlji_I:Y_J._---------- ~Q.0 __, andendingP~~~~;:-~~--------, ~OO~-_
c Corporations filing this form enter.
(1)Totalassets(seeinstructions)..........................
2 Taxable income before net 0 eratin
IForm 1120
1 252 422 849
115 946 936
TitleDate
Form 5713 (Rev. 11-2001)
Form 5713 (Rev. 11-2001'
The following information must be submitted by every person filing Form 5713:
a Are you a U.S. shareholder (as defined in section 951 (b)) of any foreign corporation (including a FSC that does
not use the administrative pricing rules) that had operations reportable under section 999(a)?
........... . . .
b If 'Ves," is any foreign corporation a controlled foreign corporation (as defined in section 957(a))? .
. . . . . . . . . . .
c Do you own any stock ofanIC-DISC?
.............................................
d Doyouclaimanyforeigntaxcredit?
.............................................
e Do you control (within the meaning of section 304(c)) any corporation (other than a corporation included in this
report) that has operations reportable under section 999(a)? . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
If 'Ves," did that corporation participate in or cooperate with an international boycott at any time during its tax
year that ends with or within your tax year?
... ... ................. ... ...;...........
f Are you controlled (within the meaning of section 304(c)) by any person (other than a person included in this
report) who has operations reportable under section 999(a)? .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If 'Ves," did that person participate in or cooperate with an international boycott at any time during its tax year
that ends with or within your tax year?
............................................
g Are you treated under section 671 as the owner of a trust that has reportable operations under section 999(a)?
. . . .
h Are you a partner in a partnership that has reportable operations under section 999(a)? . .
. . . . . . . . . . . . . . . .
i Are you a foreign sales corporation (FSC) (as defined in section 922(a) as in effect before its repeal)?
. . . . . . . . . .
J Are you excluding extraterritorial income (define in section 114(e)) from gross income?
. . . . . . . . . . . . . . . . .
1m)Operations in or Related to a Boycotting Country (See instructions beginning on page 3.
Boycott of Israel - Did you have any operations in or related to any country (or with the government, a company,
or a national of that country) associated in carrying out the boycott of Israel which is on the list maintained by
the Secretary of the Treasury under section 999(a)(3)? (See Boycotting Countries on page 2 of the instructions.
). . .
If 'Ves," enter name of the country, identifying number of person having operations, principal business activity code, and
a description of the principal business activity If you are an Ie-DISC enter the product code If more space is needed
PetIe 2
Yes No
Yes No
attach additional sheets using the exact format and check this box
. .. . . .. . . . . . . . . . .. . . . . . . . . .. .
PrIncipal business activity IC-DISCs
Name of country identifying number of only. Enterperson having operations Code Description product code
(1)(2)(3)(4)(5)
) a
JSA
2X45021.000
Form 5713 (Rev. 11-2001)
Paoe 3
Nonlisted countries boycotting Israel. Did you have operations in any nonlisted country which you know or Yes No
have reason to know requires participation in or cooperation with an international boycott directed against Israel? . . .
If .Ves," enter the country, identifying number of person having operations, the principal business activity code, a
description of the principal business activity. If you are an Ie-DISC, also enter the product code. If more space is needed,
attach additional sheets using the exact format and check this box
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~
Identifying number of PrinclDal business activitY IC-D1SCs
Name of country only. Enterperson having operations Code Description product code
(1)(2)(3)(4)(5)
Boycotts other than the boycott of Israel. Did you have operations in any other country which you know or have Yes I No
reason to know requires participation in or cooperation with an international boycott other than the boycott of Israel?. I x
If .Ves," enter the country, identifying number of person having operations, the principal business activity code, and a
description of the principal business activity. If you are an Ie-DISC, also enter the product code. If more space is needed
attach additional sheets using the exact format and check this box
. . . . . . . . . . . . . . . . . . . . . . . . . . ~
Identifying number of Princi al business activit IC-DISCs
only - Enterperson having operations Code Description product code(2) (3) (4) (5)
Name of country
(1 )
11 Were you requested to participate in or cooperate with an international boycott?
.....................
If .Ves," attach a copy (in English) of any and all such requests received during your tax year. If the request was
in a form other than a written request, attach a separate sheet explaining the nature and form of any and all
such requests. (See page 4 of instructions.
12 Did you participate in or cooperate with an international boycott? . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
If .Ves," attach a copy (in English) of any and all boycott clauses agreed to, and attach a general statement of the agreement.
If the agreement was in a form other than a written agreement, attach a separate sheet explaining the nature and form of
any and all such agreements, (See page 4 of instructions.
Note: If the answer to either question 11 or 12 is .Yes . you must complete the rest of Form 5713. If you answered 'Yes. to question
12. you must como/ete Schedules and or Band (Form 5713!.
JSA
2X45031,OOO Form 5713 (Rev. 11-2001)
Form 5713 (Rev, 11-2001
Requests for and Acts of Participation in or Cooperation With an International
Bo cott
13a Did ou receive re uests to enter into or did ou enter into an a reement see a e 4 of instructions:
(1) As a condition of doing business directly or indirectly within a country or with the government,
a company, or a national of a country to -
(a) Refrain from doing business with or in a country which is the object of an international
boycott or with the government, companies, or nationals of that country?
. . . . . . . . .
(b) Refrain from doing business with any U.S. person engaged in trade in a country which is
the object of an international boycott or with the government, companies, or nationals of
thatcountry?
.........................................
(c) Refrain from doing business with any company whose ownership or management is made up,
whole or in part, of individuals of a particular nationality, race, or religion, or to remove (or refrain
from selecting) corporate directors who are individuals of a particular nationality, race, or religion? .
(d) Refrain from employing individuals of a particular nationality, race, or religion? . . . . . . . .
(2) As a condition of the sale of a product to the government, a company, or a national of a country,
to refrain from shipping or insuring products on a carrier owned, leased, or operated by a person
who does not artici ate in or coo erate with an international bo cott? .
. . . . . . . . . . . . .
Requests and agreements - If the answer to any part of 13a is .Ves," indicate below the country, the identifying number
of the person receiving the request or having the agreement, principal business activity code, description of the principal
business activity, the number and the number code indicating the type of participation or cooperation requested or agreed
to If you are an IC-DISC also enter the product code in column (5) (See page 4 of instructions) If more space is needed
..............
attach additional sheets usinQ the exact format and check this box
. . . . . . .. . . . . . . .
identifying number of 1C-DISCs Type of cooperation or participation
per5CIn receiving the
PrIncipal business activity only.Number of requests Number 01 agreementsName of country request or having the Enter
agreement Code Descrtptlon product Total Code Total Codecode
(1)(2)(3)(4)(5)(6)(7)(8)(9)
Form5713 (Rev,11-2001)
JSA
2X45041,OOO
Form 8 5 9 4 Asset Acquisition Statement
Under Section 1060
OMB. No.1 545-1 021
(Rev. October 2002)
Department oflhe TreasuryIntemal Revenue Service ~ Attach to your income tax return.Attachment~ See separate instructions. Sequence No. 61
Identification number as shown on returnName as shown on return
Avista Communications Inc.
Check the box that identifies you:--D Purchaser (!J Seller
91-1923158
ImI General Information
Name of other party to the transaction Other party s identifying number
FiberLink LLC
Address (number, street, and room or suite no.
54-2064232
16703 SE McGilivray Blvd.
City or town, state, and ZIP code
Vancouver WA
Date of sale
98683
3 Total sales price (consideration)
November 30 2002
I:mII Assets Transferred - All filers of an original statement must complete.
3 100 000.
Assets Aooreoate fair market value (actual amount for Class Allocation of sales orice
Class I
'::Iass II
Class III
Class IV
Class V 100 000.100.000.
Class VI and VII
Total 100 000.100.000.
Did the purchaser and seller provide for an allocation of the sales price in the sales contract or in another
written document signed by both parties?
................... ...............
If 'Ves,' are the aggregate fair market values (FMV) listed for each of asset Classes I, II, Ill, IV , V, VI, and
VII the amounts agreed upon in your sales contract or in a separate written document? .
. . . . . . . .
~Ves
Ves liJ No
In the purchase of the group of assets (or stock), did the purchaser also purchase a license or a covenant
not to complete, or enter into a lease agreement, employment contract, management contract, or similar
arrangement with the seller (or managers, directors, owners, or employees of the seller)?
. . . . . . . . . . . ..
Ves
If "Ves," attach a schedule that specifies (a) the type of agreement and (b) the maximum amount of
consideration (not including interest) paid or to be paid under the agreement. See instructions.
For Paperwork Reduction Act Notice, see separate instructions.Form 8594 (Rev. 10-2002)
JSA
2X41222.000
09/15/2003 - 10:31:17 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
2002 CONS, FEDERAL 1120 TAX RE1'URN
Total Elimination Subtotal
.... ......... ............. ..... ... ..................
1120 - U.S. CORroRATION INCOME TAX RETURN
... ................ ................. ...... .... ......
'I'C1I'AL ASSFI'S
1A GROSS RECEIPrS OR SALES. BLESS RFl'URNS AND ALLOW/'.NCES.
2 COST OF GOODS SOLD (SCHEDULE
3 GROSS PROFIT (LINE 1 (C) LESS LINE 2).
4 DIVIDENDS (SCHEDULE C).
5 INTEREST.
6 GROSS Rml'S .
7 GROSS ROYALTIES.8 CAPITAL GAIN Nt'!' INCOME (SCHEDULE D).
9 NET GAIN (LOSS) PRe!'! FORM 4797.
10 arHER INCOME (ATTACH SCHEDULE).
'I'C1I'AL INCOME (LINES 3 'l'HROUGH 10).
DEDtJC"TIONS
12 COMPENSATION OF OFFICERS (SCHEDULE E)
13 SALARIES AND WAGES.
14 REPAIRS .
15 BAD DEBI'S .16 Rml'S .17 TAXES.
18 INTEREST.
19 CONI'RIBU'I'IONS (SEE INSTRUC"TIONS).
20 DEPRECIATION (FORM 4562).
21A LESS DEPRECIATION IN SCH A " ELSEWHERE .
22 DEPLE:I'ION .
23 ADVERTI SING.
24 PENSION, PROFIT SHARING, ETC. PLANS .
25 EMPLOYEE B~EFIT PROGRAMS
26 OTHER DEDtJC"TIONS-
B1\.LANCE ~lC
~11
. 20
21A
21B
. 24
'7 TOTAL DEDtJC"TIONS (LINES 12 THROUGH 26). .~27
J.8 TAXABLE INCOME BEFORE NOL " SPECIAL DEDUC"T. . 28
19 LESS: A. NET OPERATING LOSS DEDtJC"TION . .
.. .
29A
B. SPECIAL DEDtJC"TIONS (SCHEDULE C). .29BC. 'I'C1I'AL. .29C
30 TAXABLE INCOME (LINE 28 LESS 29C) . 30
360 1 .010
927,784.113
927,784,113
360 363
472,423.750
299,20731. 052,485
550
152,321
(16,753,568)
413
497,300,158
446,079
15,700,068
98,899
217,232
841. 089
68,988,068
109,594,784
93,338,165
93,338,165
112, 095
(323.737)
986,678
156 256 907
(888,601)
460 256 327
37,043,831
36,834,386
209 445
888 601
888,601
37,043, 831
888,601
360 010
927,784,113
927,784,113
455 360 363
472,423,750
299,20731.052,485
550
152,321
(16,753,568)
497,300,158
446,079
15,700,068
98.899
217,232
841,089
68,988,068
109,594,784888,60193,338.165
93,338,165
112,095
(323,737)
986,678
156 256 907
461 144 928
36,155,230
36,834,386
209 445
37,043,831
(888,601)
AVISTA
91-0462470
615 197
893,963,515
893,963,515
562 501 126
331.462,389
299,207
24,417,430
(811.858)
500 090
360,867,258
738,357
261.247
64,941.233
94,735,299
361,592
84,885,552
84,885,552
(323,737)
127 350 709
374 950 252
(14,082,994)
36,834.386
209 445
37,043,831
(51,126,825 )
Page 1 of Set 1
AVDEVEL91-1468571
14.022.798
312,796
(294.746)
18,050
256
294
30,000
040
040
267, 025
330.636
(312,586)
(312,586)
09/15/2003 - 10:31:1'1 AM
CONSOL AVIm:A & SUBSIDIARIES
Year: 2002
Page 1 of Set 2
2002 CONS. FEDERAL 1120 TAX REJ'URN
AVCAP
91-1774761
AVLABS91-1701025
AVATN1JJ
91-1701028
AVEm:R
91-1'114871
ALTUS
91-1653826
..... ... ...... ..... ....... ......... ...... ...........
1120 - U. S. CORPORATION INCOME TAX RETURN
..... ..................... ..........................
TOTAL ASSEJ'S 393.166.483 792.110 31.733. 095 1 252.422. 849
lA GROSS RECEIPT'S OR SALES.721.773 17.569.022 978,382,295
B LESS RETURNS AND ALLOWANCES.
Bl\LANCE ~lC 721.773 17.569.022 978,382.295
2 COm: OF GOODS SOlD (SCHEDULE A) 1.110.351 10.744.735 1.847.610.782
3 GROSS PROFIT (LINE 1 (C)LESS LINE 2). (388,578)824,287 130,771,513
4 DIVIDENDS (SCHEDULE C).
5 INJ'EREm:.787,530 14.993 659 348,043
6 GROSS RmJ'S .
7 GROSS ROYALTIES.
8 CAPITAL GAIN NET INCOME (SCHEDULE D). 152.321
9 NE:r GAIN (LOSS) FROM FORM 4797.(34.554)(429.296)
10 OTHER INCOME (ATTACH SCHEDULE).199.584 (1.167.833)35.023 (751. 749)
TCYI'AL INCOME (LINES 3 THROUGH 10).~11 987,114 (1.575,972)866,969 138,090.832
DEDUCTIONS
12 COMPENSATION OF OFFICERS (SCHEDULE E)933.019 530,857 787,660
13 SALARIES AND WAGES.. 13 584.403 505.108 609,608
14 REPAIRS.24.009
15 Bl\D DEBTS.216.530
16 RENTS .305,949 573.513 147.413 494.396
1'1 TAXES.59,796 446.267 563.429 158.498
18 INJ'EREm:.12,888,404 515.691 761.917 508,911
19 CONJ'RI BUTI ONS (SEE INsrRUCTIONS).435, 861 520 350 50.000
20 DEPRECIATION (FORM 4562).901 606,910 061. 236 1.504,918
211\ LESS DEPRECIATION IN SCH A & ELSEWHERE.211\
21B 901 606,910 061.236 1.504,918
22 DEPIZI'ION .. 22
23 ADVERTISING.. 23 44,012 18.126
24 PENSION.PROFIT SHARING,Ere.PLANS .
25 OO'LOYEE BENEFIT PROGRAMS .. 25 554.197 784,005 221,775
26 OTHER DEDUCTIONS.144.751 720.681 2. 906.286 765.995
TCYI'AL DEDUCTIONS (LINES 12 THROUGH 26).~27 13,836.662 10.939.201 12.523.143 22.143.896
. ~ TAXABLE INCOME BEFORE NOL & SPECIAL DEDUCT . 28 (3.849,548)(12.515,173)(5.656,174)115.946.936
29 LESS: A. NET OPERATING LOSS DEDUCTION.
. ..
29A
B- SPECIAL DEDUCTIONS (SCHEDULE C).29B
C. TCYI'AL.29C
30 TAXABLE INCOME (LINE 28 LESS 29C). 30 (3.849.548)(12.515.173)(5,656,174)115.946,936
09/15/2003 - 10:31:17 AM
CONSOL AVI~A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE1'URN
Page 1 of Set 3
WWPREC91-1836616
A VPOWER
91-1937513
AVI ~A TOR ?tIR
91-2006462
A VI NJ'NL
91-1699478
AVI~A SITe INC
91-1978614
... ........... .......... .............. ...... ........
1120 - U.S. CORPORATION INCOME TAX RETURN
................. ......... ........... ...............
TOTAL ASSE'I'S
lA GROSS RECEIPTS OR SALES.
. . . . .
. lA
BLESS REruRNS AND ALLOWTINCES. . . . . . . . . IB
2 CO~ OF GOODS SOLD (SCHEDULE A) .
BAUINCE )IC
. .
3 GROSS PROFIT (LINE l(C) LESS LINE 2).
. . . . .
4 DIVIDENDS (SCHEIJULE C). . . . - .
. . . . . . .
5INTERE~-...................6GROSSRENTS.....-............7GROSSROYALTIES................
8 CAPITAL GAIN NFl' INCOME (SCHEDULE: D). . . . . .
9 NET GAIN (LOSS) FROMFORM4797.........
10 O'!'HER INCOME (A'l'TACR SCHEDULE). .
. . . . .
. 10
TaI'AL INCOME (LINES 3 '!'BROUGH 10). . . .)11
DEDUCTIONS
12 COMPmSATION OF OFFICERS (SCHEDULE E)
13 SALARIES AND WAGES. . . . .
. . . . . . . .
. 1314REPAIRS.- .............
15BADDEBI'S
. .........
16RENTS....................17TAXES.... ............18INTERE~...................
19 CONTRIBUTIONS (SEE IN5rRUCTIONS). . . . . . . 19
20 DEPRECIATION (FORM 4562).
. . . . . . . . .
. 20
21A LESS DEPRECIATION IN SCH A " ELSEWHERE . . .2lA
21B
. 22
..
. . 23
. 25
. 26
22DEPLETION.............23ADVERTISING.............
24 PENSION, PROFIT SHARING, ErC. PLANS .
25 EMPLOYEE BENEFIT PROGRAMS. .
. . . . . .
26 O'!'HER DEDUCTIONS. . . . .
. - - . -
~7 TaI'AL DEDUCTIONS (LINES 12 THROUGH 26). .)27
)8 TAXABLE INCOME BEFORE NOL " SPECIAL DEDUCT. . 28
~9 LESS: A. NET OPERATING LOSS DEDUCTION. .
: .
29A
B- SPECIAL DEDUCTIONS (SCHEDULE C) - . .29B
TOTAL................29C
30 TAXABLE INCOME (LINE 28 LESS 29C) . . . . . . 30
20,522,237
20,522,237
20.522.237
(21.661)
(21.661)
49,133
(1,020)
695
52.808
(59)(74,469)
(59)(74,469)
09/15/2003 - 10:31:17 AM
CONSOL AVIm:A & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REl'IJRN
A VFNr
91-2028209
PEN!'
91-1278726
AM&D
94-2378705
..... ...... ... .... .......... ..... .... ... ............
1120 - U.S. CORPORATION INCOME TAX REI'ORN
... ... ........ .... ....... ..... .... ..................
'I'OT'AL ASSEt'S
1A GROSS RECEIPI'S OR SALES. . . . . . . lA
BLESS REI'URNS AND ALLC1t'IANCES. . . . . . . . . 1B
BAlJ\NCE ~lC
COm: OF GOODS SOLD (SCHEDULE A)
. . . . . . . .
3 GROSS PROFIT (LINE l(C) LESS LINE 2). . . .
. .
4 DlVlDENDS (SCHEDULE C).
. . . . . . . .
5INl'EREm:.................._.6GROSSRmrS..................7GROSSROYALTIES............. -..
8 CAPITAL GAIN NE1' INCOME (SCHEDULE D). .
. . . .
9 NE1' GAIN (LOSS) FROM FORM 4797. . . . - - . . .
10 aT'HER INCOME (A'ITACH SCHEDULE). . . . . . . . 10
'I'OT'AL INCOME (LINES 3 THROUGH 10). - . .~11
DEDUCTIONS.
12 COMPENSATION OF OFFICERS (SCHEDULE E) . . . . 12
13 SAlARIES AND WAGES. . . . . .
. . .
. 1314REPAIRS.......-....... 15BADDEB'l'S..................16RmrS....................17TAXES.... ..........-.18INl'EREm:...................
19 CONI'RIBlJ'I'IONS (SEE INSTRUCTIONS). . . 19
20 DEPRECIATION (FORM 4562). .
. . . . . . .
. . 20
21A LESS DEPRECIATION IN SCH A & ELSEWHERE.
. .
21A
21B22DEPLETION..................23AD\IERTISING.................
24 PENSION, PROFIT SHARING, ETC. PLANS .
25 EMPLOYEE BENEFIT PROGRAMS. . . . . - . . . - 25
26 aT'HER DEDUCTIONS. . . .
. . . . . .
. 26
. ~7 'I'OT'AL DEDUCTIONS (LINES 12 THROUGH 26). .~27
~ TAXABLE INCOME BEFORE NOL & SPECIAL DEDUCT - . 28
29 LESS: A. NET OPERATING LOSS DEDUCTION.
. ; .
29A
B. SPECIAL DEDUCTIONS (SCHEDULE C)
- . .
29B
'I'OT'AL...............-29C
30 TAXABLE INCOME (LINE 28 LESS 29C) . . . . - . 30
7 1 13.196.305 15,477.354
14,127,176
14,127,176
12.207.171
1. 920,005
137,884 517
85,451
373 262 933 72.681
(373,262)142,817 081. 654
456,186465.044
74,890
89.546
472 867.515
278 312,900
178,310
883,234
883,234
28,632
232,569
269 12.083.585 (1.016.9701
269 12.086.381 571. 856
(383,531)(11,943,564)(2,490,202)
(383,531)(11.943,564)(2,490,202)
BAHl
91-1702723
(12.169.536)
Page 1 of Set 4
IRSG
91-1999108
09/15/2003 - 10: 31: 17 AM
CONSOL AVIin'A & SUBSIDIARIES
Year: 2002
2002 C~S. FEDERAL 1120 TAX RE'I'\JRN
AVCOM
91-1923158
AVCOMCA91-1981390
AVCOMCO
91-2032766
.......... ............. ............... ....... .......
1120 - U.S. CORPORATION INCc:t!E TAX REI'URN
....... ............... .......... ........ ...... ......
roTAL ASSETS
1A GROSS RECEI PI'S DR SALES. . . . . . . . - . . 1A
BLESS RE'J'URNS AND Au.owANCES. .
. . . . .
. . 1B
MLANCE ~lC
2 COin' OF GOODS SOLD (SCHEDUI..E A) . .
. . . . . .
3 GROSS PROFIT (LINE HC) LESS LINE 2).
. . . . .
4 DIVIDENDS (SCHEDULE C). . .
. . . . . . . . . .
5INTEREST....................6GROSSRENI'S..................7GROSSRDYALTIES............... .
8 CAPITAL GAIN NET INCcm: (SCHEIJULE D). . . .
- .
9 NET GAIN (LOSS) FROM FORM 4797. . . . . . .
. .
10 arHER INCOME (A'M'ACH SCHEDU1.E). . . . . . , . 10
roTAL INCc:t!E (LINES 3 THROUGH 10). . - . ~11
DEDUc."I'IONS
12 CCJMPE:NSATION OF OFFICERS (SCHEDlILE E) . . . . 12
13 SALARIES AND WAGES. -
. . . . . . . . .
. . . 1314REPAIRS......_............15MDDEB'!'S..................16REN'1'S....................17TAXES.............. ..18INTEREST.-.................
19 CONTRIBU'TIONS (SEE INS'I'RUc."I'IONS). . . . . . . 19
20 DEPRECIATION (FORM 4562). . .
. . .
. 20
2lJ. LESS DEPRECIATION IN SCH A , ELSEWHERE.
. .
21A
21B
22 DEPLETION. . .
. . . . . .
. 2223ADVE:RTISING.................
24 PENSION, PROFIT SHARING, E:I'C. PLANS .
25 EMPLOYEE BENEFIT PROGRAMS. .
. . . . . .
. . 25
26 arHER DEDUc."I'IONS. . . . . . . . . . . . . . . 26'7 TarAL DEDUc."I'IONS (LINES 12 THROUGH 26). .~27
f8 TAXABLE INCOME BEFORE NOL & SPECIAL DEDUc."I'. . 28
.29 LESS: A. NET OPERATING LOSS DEDUc."I'ION .
. .. .
29A
B, SPECIAL DEDOc."I'IONS (SCHEDUI..E C). . .29BroTAL................29C
30 TAXABLE INCOME (LINE 28 LESS 29C)
. . . . .
. 30
498,095
498,095
663
1. 834,134
22, 633
550
(15,563,311)
082 647
(18,783,641)
1. 535, 905
600,776
429,575
497,334
185
278
390,374
390,374
21. 325
194,132
019
699 765
(28,483,406)
(28,483,406)
AVCOMID
82-0509895
Page 1 of Set 5
AVCOMKJ'
81-0523764
09/15/2003 - 10:31:1'7 AM
CONSOL AVIIiITA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE'I'URN
AVCOMOR91-1952432
AVCOMWA
91-1952434
AVCOI'Ml83-0325965
.. ....... ......... ........ ........ ...... ...... ......
1120 - U.S. CORPORATION INCOME TAX RETURN
..... ........ ...... .... ... .......... ............ ....
'I'O'I'AL ASSET'S
1A GROSS RECEIPTS OR SALES. . . , . . . . . . . 1A
B LESS RETURNS AND ALLOWANCES, . . . . . . . - 1B
2 COS'l' OF GOODS SOLD (SCHEIJULE A)
BALANCE ~lC
. . . .
3 GROSS PROFIT (LINE l(C) LESS LINE 2), -
. . . .
4 DMDENDS (SCHEDULE C). . . . .
. . . . . - . .
5INI'EREIiIT....................6GROSSREN'J'S..................7GROSSROYALTIES...-...........,
8 CAPITAL GAIN NIT INCOME (SCHEDULE D). .
. . . .
9 NIT GAIN (LOSS) FROM FORM 4'79'7. . . . .
. . . .
10 arHER INCOME (A'ITACH SCHEDULE). . . . . . . . 10
'I'O'I'AL INCOME (LINES 3 THROUGH 10).
. . .
~11
DEDUCTIONS
12 COMPENSATION OF OFFICERS (SCHEDULE E) . . . . 12
13 SALARIES AND WAGES. .
. . . . . .
. . 1314REPAIRS. .......-......15BADDEBTS..............-.-.16REN'J'S....................l'7TAXES-...................1'718INI'ERES'I'...-.............__
19 CONI'RIBU'I'IONS (SEE IN&'I'RUCTIONS). . . . . . . 19
20 DEPRECIATION (FORM 4562). . . . . - . . . . . 20
21A LESS DEPRECIATION IN SCH A & ELSE.WHERE . - .21A
21B
22 DEPLETION. . .
. . . . . . .
23ADVERTISING-.............,_.
24 PENSION, PROFIT SHARING, ETC. PLANS -
25 EMPLOYEE BENEFIT PROGRAMS . .
. - . . .
, . . 25
26arHERDEDUCTIONS......... -.....
. ".'7 TCYI'AL DEDUCTIONS (LINES 12 THROUGH 26). .~2'7
)B TAXABLE INCOME BEFORE NOL & SPECIAL DEDUCT. . 28
29 LESS: A. NET' OPERATING LOSS DEDUCTION.
. : .
29A
B. SPECIAL DEDUCTIONS (SCHEDULE C). . .29B
TC71'AL..-........,....29C
30 TAXABLE INCOME (LINE 28 LESS 29C) . . . . . . 30
. 0
Page 1 of Set 6
09/15/2003 10:31:17
CONSOL AVI~A & SUBSIDIARIES
Year: 2002
TAX
31 TarALTAX (SCHEDULEJ, LINEll).......
32 PAYMEm'S: A PRIOR YEAR OVERPAYMmr CREDITED .32A
B ESTIMATED TAX PAYMENT'S. .
. . . . . . . . .
32B
C LESS REFUND APPLIED FOR ON FORM 4466
. . . .
32C
DBI\.UlNCE................32D
E TAX DEPOSITED WITH FORM 7004
- , . . . . . .
32E
F CREDIT FOR TAX PAID ON UNDl sT CAPITAL GAINS 32F
G CREDIT FOR FEDERAL TAX ON ruELS, FORM 4136 .32G
Bl\.CKUP WITHHOLDING.
. . . . . . . . . . . .
H TarAL PAYMEm'S AND CREDITS.
. . . . . .
32H
33 E~IMATED TAX PENALTY
. . . - . . . . .
. . . 33
34 TAX DUE (SUBTRACT LINE 32H FROM 31 & 33). . . 34
35 OVERPAYMENI' (SUBTRACT LINE 31 & 33 FROM 32H). 35
36 Em'ER AMOUNT OF LINE 35: CREDITED TO NEXT YEAR:-
REFUNDED ~ 3 6
2002 CONS. FEDERAL 1120 TAX REroRN
Total
427,527
427,527
427.527
427.527
427,527
Ellmination Subtotal AVI STA
91 0462470
Page 2 of Set 1
AVDEVEL91-1468571
09/15/2003 - 10:31:17 AM
CONSOL AV! fJrA & SOBSIDIARI ES
Year: 2002
TAX
31 TC1I'AL TAX (SCHEDULE J, LINE 11)
. . . . . . .
32 PAYMENI'S: A PRIOR YEAR OVERPAYMENI' CREDITED .32A
B EfJrIMATED TAX PAYMENTS. .
. . . . . . - . .
32B
C LESS REFUND APPLIED FOR ON FORM 4466
. . . .
32C
DWILANCE............._..32D
E TAX DEPOSITED WITH FORM 7004 .
. . . - . . .
32E
F CREDIT FOR TAX PAID ON UNP1fJr CAPITAL GAINS 32F
G CREDIT FOR FEDERAL TAX ON FUELS, FORM 4136 .32G
WlCKlJP WITHHOLDING. .
. . . . . . . . . . .
H TC1I'AL PAYMENI'S AND CREDITS.
33 EfJrIMATED TAX PENALTY. .
. . . .. .
32H
. . 33
34 TAX DUE (SUBJ'RAt"T LINE 32H FRCM 31 & 33). . . 34
35 OVERPAYMENI' (SUBTRAt"T LINE 31 & 33 FROM 32H). 35
36 ENI'ER AMOUNI' OF LINE 35: CREDITED TO NEXT YEAR~
REF\JNPED ~36
2002 CONS. FEDERAL 1120 TAX RFI'URN
AVCAP
9J -1774761
AVLABS
91-1701025
AVA'D'JNJ
91-1701028
A VENER9J-1714871
Page 2 of Set 2
ALTOS9J-1653826
09/15/2003 - 10:31:17 AM
CONSOL AVI En'A & SUBSIDIARI ES
Year: 2002
TAX
31 TOTAL TAX (SCHEDULE J. LINE 11) .
. . . . .
. 31
32 PAYMEm'S: A PRIOR YEIIR OVERPAYMOO' CREDITED .32A
B ESTIMATED TAX PAYMENTS. .
. . . . . . . . .
32B
C LESS REFUND APPLIED FOR Ci'I FORM 4466 .
. . .
32C
DBAL1INCE................32D
E TAX DEPOSITED WITH FORM 7004 . . .
. . . . .
32E
F CREDIT FOR TAX PAID ON UNDIST CAPITAL GAINS 32F
G CREDIT FOR FEDERAL TAX ON FUELS, FORM 4136 .32G
BACKUP WITHHOLDING.
. . - . . . . .
H TOTAL PAYMmI'S AND CREDITS.
. .
32H
33 ESTIMATED TAX PENALTY.
. . . - . . . . . .
. 33
34 TAX DUE (5tJB'l'RACT LINE 32H FROM 31 & 33). . . 34
35 OVERPAYMENT (SUBTRACT LINE 31 & 33 FROM 32H). 35
36 mrER AMOUNT OF LINE 35: CREDITED TO NEXT YEIIR:-
REFUNDED :-36
2002 CONS. FEDERAL 1120 TAX RETURN
WWPREC
91-1836616
AVPOWER
91-1937513
AVI STA TUR PWR
91-2006462
AVINJ'NL
91-1699478
Page 2 of Set 3
AVI En'A fNC INC
91-1978614
09/15/2003 10:31:17
CONSOL AV1 ~A & SUBSIDIARIES
Year: 2002
TAX
31 TOTAL TAX (SCHEDULE J, LINE 11) .
. . . . -
, 31
32 PAYMOO'S: A PRIOR YEAR OVERPAYMmr CREDITED .32A
B E~IMATED TAX PAYMOO'S
. . . . . . . . - . .
32B
C LESS REFUND APPLIED FOR ON FORM 4466
. . . .
32CD~CE.......-.-......32D
E TAX DEPOSITED WITH FORM 7004
- . . . . . . .
32E
F CREDIT FOR TAX PAID ON UNDI~ CAPITAL GAINS 32F
G CREDIT FOR FEDERAL TAX ON FUELS, FORM 4136 .32G
BACKUP WITHHOLDING.
. . . . . . - .
H TOTAL PAYMEmS AND CREDITS. -
. . . . .
32H
33 E~IMATED TAX PmALTY .
. - . . . . . . .
. . 33
34 TAX D!JE (SUBTRACT LINE 32H FRCM 31 & 33). . . 34
35 OVERPAYMOO' (SUBI'RACT LINE 31 & 33 FRCM 32H). 35
36 Em'ER AMOUNI' OF LINE 35: CREDITED TO NEXT YEAR~
REFUNDED ~36
2002 CONS. FEDERAL 1120 TAX RETURN
AVENT91-2028209
PENT91-1278726
AM&D94-2378705
BAMI
91-1702723
Page 2 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:17 AM
CONSOL AVI r;rA " SUBSIDIARIES
Year: 2002
TAX
31 TOTAL TAX (SCHEDULE J, LINE 11) . . . . . . . 31
32 PAYMENTS: A PRIOR YEAR OVERPAYMENT CREDITED .32A
B Er;rIMATED TAX PAYMENTS. .
. . . . . . . . .
32B
C LESS REFUND APPLIED FOR ON FORM 4466 .
. . .
32C
DBAlJINCE................32D
E TAX DEPOSITED WIT!! FORM 7004 . .
. . . . . .
32E
F CREDIT FOR TAX PAID ON UNDisr CAPITAL GAINS 32F
G CREDIT FOR FEDERAL TAX ON FlJELS, FORM 4136 .32G
BIICKUP WITHHOLDING.
. . . . . . . . . . . .
H TOTAL PAYMENTS AND CREDITS. .
. . , . .
32H
33 ESTIMATED TAX PENALTY.
. . . . . . . .
. . . 33
34 TAX DUE (SUBJ'RACT LINE 32H FROM 31 " 33). . . 34
35 OVERPAYMEm' (SUBJ'RACT LINE 31 " 33 FROM 32H).
36 Em'ER AMOUNT OF LINE 35: CREDITED TO NEXT YEAR:.
REFUNDED :.36
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOM91-1923158 AVCOMCA
91-1981390
AVCOMCO91-2032766
AVCOMID
82-0509895
Page 2 of Set 5
AVCClMMI'81-0523764
09/15/2003 - 10:31:17 AM
CONSOL 1IVIr:;T1I & SUBSIDIARIES
Year: 2002
TlIX
31 TarA L TAX (SCHEIJ\Jl.E J, LINE 11) . . . . . . . 31
32 PAYMENI'S: A PRIOR YEAR OVERPAYMENI' CREDITED 3211
B Er:;TIMATED TAX PAYMENI'S .
. . . . . . . . . .
32B
C LESS REFUND APPLIED FOR ON FORM 4466
. . . .
32C
DBlILANCE................32D
E TAX DEPOSITED WITH FORM 7004
. . . . . . . .
32E
F CREDIT FOR TAX PAID ON UNDIr:;T CAPITAL GAINS 32F
G CREDIT FOR FEDERAL TAX ON FUELS, FORM 4136 .32G
BlICKUP WITHHOLDING. .
. . . . . . . . - . .
H TarAL PAYMmrS AND CREDITS. .
. . . . -
32H
33 Er:;TIMATED TAX PEN1ILTY . . .
. . . . . . . .
. 33
34 TAX DUE (Sl1BTRACT LINE 32H FReJ.! 31 & 33). . .
35 OVERPAYMmr (SUBTRACT LINE 31 & 33 FROM 32H). 3536 mrER AMOUNT' OF LINE 35: CREDITED TO NEXT YEAR:.
REFUNDED ~36
2002 CONS. FEDERAL 1120 TAX RETtJRN
Page 2 of Set 6
AVCOMOR
91-1952432
1IVCOMWll91-1952434
AVCOl'M'f
83-0325965
09/15/2003 - 10:31:17 AM
CONSOL AVISTA k SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE'I'ORN
Total Elimination Subtotal AVI STA
91-0462470
................ ......... ........ ........ ..... ......
1 INVENJ'ORY AT BEGINmNG OF YEAR.. . . 1
SCHEDULE A - COST OF GOODS SOLD
........... .........................................
2PORCHASES..................
COST OF LABOR
. . . . . . .
. 3
4 ADDITIONAL SECTION 263A COSTS (SCHEDULE). . . 4
5 CYI'HER COSTS (A'M'ACH SCHEDULE). . . . 5
6 'I'O'!'AL - ADD LINES 1 THROUGH 5
. . . . . .
. . 6
7 INVENTORY AT END OF YEAR. .
. . . . . . . -
. 7
COST OF GOODS SOLD (ENTER ON LINE 2. PAGE 1). 8
5 arHER COSTS
COST OF SALES
Production Expense
Transmission Expense
Distribution Expens
CUst Accts / CUst Svc Expense
Info k Advertising Expense
Admin & General Expense
Maintenance Expense
HI SCELLANEOUS CYI'HER COSTS
'I'O'!'AL
813,409,761 813,409,761
094,735 094,735
633 855 867 633.855, 867 562 501
455.360,363 455,360.363 562,501,126
455 360 363 455.360.363 562 501 126
STATEMEm'- FORM 1120, PG 2. SCH A. 1R 5
CTI'HER COSTS
34,503,720 34.503,720
417,232,028 417.232.028 417,232.028
25.342,426 25.342,426 12,121.760
17,955.973 17.955, 973 17.955.973
33,414,579 33.414.579 33,414.579
042,183 042.183 042,183
55.766.426 55,766.426 55,766,426
23,968,177 23.968.1ii 23.968,177
630 355 23.630.355
633 855 867 . 633, 855. 867 562 126
Page 3 of Set 1
AVDEIlEL
91-1468571
09/15/2003 - 10:31:17 AM
CONSOL AVI 5!'A " SOBSIDIARI
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP91-1774761
AVLABS
91-1701025
AVA'D'JAN
91-1701028
AVENER
91-1714871
.. ..... .......... ........... ........... .......... ....
SCHEDl1LE A - CO5!' OF GOODS SOLD
.. ............... ......... .......... ......... .......
IN"IIENI'ORY AT BEGINNING OF YEAR.
. . . . .
. . 1
2 PURCHASES. .
. . . . . .
3CO5!'OFu,BOR................
4 ADDITIONAL SECTION 263A CO5!'S (SCHEDULE). . . 4
5 OTHER CO5!'S (ATTACH SOIEDULE) . . . . . . . . 5
6 TOTAL - ADD LINES 1 THROUGH 5
. . . . . .
. . 6
IN"IIENI'ORY AT mD OF YEAR. . . . . . 7
8 CO5!' OF GOODS SOLD (ENTER ON LINE 2, PAGE 1) - 8
5 OTHER CO5!'S
CO5!' OF SllLES
Production Expense
Transmission Expense
Distribution Expens
CUst Accts / CUst SVc Expense
Info" Advertising ExpenseAdmin" General Expense
Maintenance Expense
MISCELLANEOUS OTHER CO5!'S
TOTAL
. . 2 1. 813,409,761
094,735
1.11 351 650.000 34 201 021
1.110,351 10,744,735 1.847,610,782
1.110.351 10.744.735 847 610 782
5!'ATEMENT FORM 1120, PG 2, SCH A. lli 5
OTHER CO5!'S
1.110,351
1. 110.351
650.000
650.000
13,220,666
20.980.355
34.201.021
Page 3 of Set 2
AL'I'US
91-1653826
09/15/2003 - 10:31:17 AM
CONSOL AVI 5I'A & SUBSIDIARIES
Year: 2002
2002 CONS. FmERAL 1120 TAX RETURN
'tMPREC91-1836616
AVPOWER
91-1937513
AV15I'A 'J'UR PWR
91-2006462
.. .................. ............. .... ...............
SCHEDULE A - CO5I' OF GOODS SOLD
.. .... ..... ....... ... .......... ......... ......... ...
1 INVEI~RY AT BEGINNING OF YEAR. . . . . . . . 1
2!'\JRCHASES..................
3CO5I'OFLABDR................
4 ADDITIONAL SECTION 263A CO5I'S (SCHEDULE). . . 4
5 arHER CO5I'S (ATIACH SCHEDULE) .
. . . . .
. . 5
6 TaI'AL - ADD LINES 1 THROUGH 5 .
. . . . .
. . 6
7 INITENI"ORY AT END OF YEAR. - . . . . . . . - . 7
8 CO5I' OF GOODS SOLD (EN!'ER CN LINE 2, PAGE 1). 8
5 CYI'HER CO5I'S
CO5I' OF SALES
Production ExpenseTransmi ssi on Expense
Distribution Expens
Cust Accts Cust SVc Expense
Info & Advertising Expense
Admin & General Expense
Maintenance Expense
MISCELlANEOUS OTHER CO5I'S
TaI'AL
20.522,237
20,522,237
20,522.237
5I'ATEMENT - FORM 1120, PG 2, SCH A. LN 5
CYI'HER CO5I'S
AVINI'NL91-1699478
Page 3 of Set 3
AVl5I'A S\IC INC
91-1978614
20.522,237
20.522,237
09/15/2003 - 10:31:17 AM
CONSOL AVI~A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REJ'URN
Avmr'
91-2028209
?Em91-1278726
AM&D94-2378705
BAMI
91-1702723
...................................................
SCHEDULE A - CO~ OF GOODS SOLD
...... .......... ... .......... ........... ..... .......
1 INVENTORY AT BEGINNING OF YEAR.. . . 1
2 PURCHASES. ,
. . . . . . . . .
. . . 2
3CO~OFLAEOR................
4 ADDITIONAL SECTION 263A CO~S (SCHEDULE). . . 4
5 aI'!!ER CO~S (A'ITACH SCHEDU'LE) . - . . . . . . 5
6 TOTAL - ADD LINES 1 THROUGH 5 -. . . 6
7 INVENTORY AT END OF YEAR. .
. . . . . .
. - . 7
8 CO~ OF GOODS SOLD (Em'ER ON LINE 2. PAGE 1). 8
5 C1I'HER CO~S
cosr OF SALES
Production Expense
Transmission Expense
Distribution Expens
CUst Accts / CUst Svc Expense
Info" Advertising ExpenseAdmin" General Expense
Maintenance Expense
MISCELLANEOUS aI'!!ER CO~S
TOTAL
. )i
12.207.171
12.207,171
12.207.171
~ATEMENI'FORM 1120, pc; 2,SCH A, LN 5
aI'!!ER CO~S
12,207.171
12.207.171
Page 3 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:17 AM
CONSOL AVI i:ITA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE1'\JRN
AVCOM
91-1923158
AVCOMCA
91-1981390
AVCOMID
82-0509895
AVCOMCO
91-2032766
.... ............... ............ ........ ...... ................
SCHEDULE A - COi:IT OF GOODS SOLD
.................. ................... ...............
1 INVENJ'ORY AT BEGINNING OF YEAR. .
. . . . .
. 1
2PURCHASES..................
3COi:ITOFLABOR......,.........
4 ADDITIONAL SECTION 263.0. COi:ITS (SCHEDULE). . . 4
5 OTHER COi:ITS (ATTACH SCHEDULE) . . . . . . . . 5
6 TOTAL - ADD LINES 1 THROUGH 5 -. . . 6
7 INVEm'ORY AT END OF YEAR.
. . . . . .
. . . . 7
8 COi:IT OF GOODS SOLD (ENTER ON LINE :2. PAGE 1). 8
5 OTHER COSTS
COST OF SALES
Production Expense
Transmission Expense
Distribution Expens
CUst Aocts Cust SITe: Expense
Info" Advertising ExpenseAdmin" General Expense
Maintenance Expense
MISCEUANEOUS OTHER COi:ITS
TOTAL
663, 961
663,961
STATDIENT
663.961
663,961
663 961
FORM 1120, pc; 2, SCH A. LN 5
OTHER COSTS
Page 3 of Set 5
AVCOMMJ'
81-0523764
09/15/2003 - 10:31:11 AM
CONSOL AVI srA &, SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFI'\JRN
Page 3 of Set 6
AVCOMOR
91-1952432
AVCOMWA
91-1952434
AVCOON
83-0325965
................................................... .
1 INVENTORY AT BEGINNING OF YEAR.. . . 1
SCHEDULE A - cosr OF GOODS SOLD
............ ............ ...... ... ..... ........ .....
2 PURCHASES. .
3 cosr OF LABOR -
. . . . . . . . .
. . . 2
. . . 3
4 ADDITIONAL SECTION 263A cosrs (SCHEDULE). . . 4
5 OTHER cosrs (ATTACH SCHEClJl.E) . . . . . . . . 5
6 TOTAL - ADD LINES 1 THROUGH 5 . . . . . . . . 6
7 INVENTORY AT END OF YEAR. .
. .
. . . 7
8 cosr OF GOODS SOLD (ENTER ON LINE 2. PAGE 1) - 8
5 OTHER cosrs
cosr OF SFU.ES
Production Expense
Transmission Expense
Distribution Expens
Cust Accts Cust SVc ExpenseInfo
&,
Advertising Expense
Admin &, General Expense
Maintenance Expense
MI SCEUJINEOUS OTHER cosrs
TOTAL
~ .
FORM 1120. PG 2,SCH A, LN 5
OTHER cosrs
sr A TEMmr
09/1512003 - 10:31:17 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE'I'\JRN
Total Subtotal AVISTA
91-0462470Elimination
.. ...... ..... ..... ... ...... ...... ......... ..........
SCHEDULE C - DMDENDS AND SPECIAL DEIJUcrIONS
............................ ........... .............
COLUMNA:
1 LESS-THAN-20," DOMESTIC CORPS AT 70,"
2 20,"-OR-MORE-DOMESTIC CORPS AT 80'"
3 DEBT-FINANCED STOCK OF DOMESTIC CORPORATIONS
4 CERTAIN PREFD. STOCK OF PUBLIC UTIL. AT 42'"
5 CERTAIN PREFD. STOCK OF PUBLIC U'l'IL. AT 48'"
6 LESS-THAN-20,"-FOREIGN CORPORATIONS AT 70'"
7 20,"-OR-MORE-~ED FOREIGN CORPORATIONS AT 80'"
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100'" 245 IB)
10 DOMES. CORPS RECEIVED BY SMALL BUS. IN\lES'mOO'
11 CERTAIN FSC'S SUBJECT TO 100'" SEC. 245(C) (1)
12 AFFILIATED GROUPS SUBJECT TO 100'" SEC 243 (A) (3)
13 OTHER DIVIDENDS FROM FOREIGN CORPORATIONS
14 INCOME FROM CONJ'ROLLED FOREIGN CORPS. SUB-PART F
15 FOREIGN DIVIDEND GROSS-UP (SECTION 78)16 IC-DISC OR FORMER DISC DMDENDS (SEC 246 (D))
17 OTHER DIVIDENDS
19 TOTAL DIVIDENDS (mI'ER ON LINE 4, PAGE 1)
COLUMN C:
1 LESS-THAN-20,"-DOMESTIC CORPORATIONS X 70,"
2 20,"-OR-MORE-DOMESTIC CORPORATIONS X 80'"
3 DEBT-FINANCED STOCK OF DOMESTIC CORPORATIONS
4 PREFERRED STOCK OF PUBLIC UTILITIES X 42'"
5 PREFERRED STOCK OF PUBLIC U'l'ILITIES X 48'"
6 LESS-THAN-20,"-FOREIGN CORPORATIONS X 70'"
7 20,"-OR-MORE-~ED FOREIGN CORPORATIONS X 80,"
8 WHOLLY-OI\m:D FOREIGN SUBSIDIARIES - 100," 245 (B)
9 TerrAL - ADD LINES 1 THROUGH 8
1 0 DOMES. CORPS RECEIVED BY SMALL BUS. IN\lESTMmJ'
11 CERTAIN FSC'S SUBJECT TO 100'" SEC. 245(C) (1)
. '
2 AFFILIATED GROUPS SUBJECT TO 100'" SEC. 243 (A)(3)
DEIJUcrION FOR CERTAIN PFD STOCK OF PUB UTILITY
20 TerrAL SPECIAL DEDUcrIONS - mI'ER ON LINE 2!1 (Br
297, 933 297,933 297,933
274 274 274
207 299.207 299.207
208,553 208,553 208,553
892 892 892
209,445 209,445 209,445
209,445 209,445 209.445
Page 4 of Set 1
AVDEITEL91-1468571
09/15/2003 - 10:31:17 AM
CONSOL AVI STA & S!JBSIDIARI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
AVCAP
91-1774761
AVLABS
91 -1701025
AVEm:R
91-1714871
AVlIINKN
91-1701028
.... ............ .....,... ......... ..... ....... ......
. SO!mULE C - DMDENDS AND SPECIAL DEDUcrIONS
.............. ... .... .... ..... ......... ... ...... ....
COLUMNA:
1 LESS-THAN-20% OWNED D(!o!ESTIC CORPS AT 70%
2 20%-OR-MORE-QWNED DOMESTIC CORPS AT 80%
3 DEBI'-FINANCED STOCK OF OOMESTIC CORPORATIONS
4 CERTAIN PREm. STOCK OF PUBLIC UTIL. AT 42%
5 CERTAIN PREm. STOCK OF PUBLIC UTIL. AT 48%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS AT 70%
7 20%-OR-MORE-QWNED FOREIGN CORPORATIONS AT 80%
8 WHOu..Y-OWNED FOREIGN SUBSIDIARIES - 100% 245(B)
10 OOMES. CORPS RECEIVED BY SMAu.. BUS. INVE57MENT
11 CERTAIN FSC'S SUBJECT TO 100% SEC. 245 (C) (1)
12 AFFILIATED GROOPS SUBJEcr TO 100% SEe 243 (A) (3)
13 OTHER DIVIDENDS FROM FOREIGN CORPORATIONS
14 INCOME FROM CONI'ROLLED FOREIGN CORPS. SUB-PART F
15 FOREIGN DMDEND GROSS-UP (SECTION 78)
16 IC-DISC OR FORMER DISC DIVIDENDS (SEe 246 (D))
17 OTHER DMDENDS
19 TOTAL DIVIDENDS (ENTER ON LINE 4. PAGE 1)
COLUMN C:
1 LESS-THAN-20%-OWNED DOMESTIC CORPORATIONS X 70%
2 20%-OR-MORE-OWNED DOMESTIC CORPORATIONS X 80%
3 DEBI'-FINANCED STOCK OF. DOMESTIC CORPORATIONS
4 PREFERRED STOCK OF PUBLIC UTILITIES X 42%
5 PREFERRED STOCK OF PUBLIC UTILITIES X 48%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS X 70%
7 20%-OR-MQRE-OWNED FOREIGN CORPORATIONS X 80%
8 WHOu..Y-OWNED FOREIGN SUBSIDIARIES - 100% 245 (B)
9 TOTAL - ADD LINES 1 THROUGH 8
10 OOMES. CORPS RECEIVED BY SMFIu.. BUS. INVES'nIEm'
11 CERTAIN FSC'S SUBJECT TO 100% SEe. 245(C)(1)
'2 AFFILIATED GROOPS SUBJECT TO 100% SEC. 243 (A) (3)
\:0 DEDUCTION FOR CERTAIN PFD STOCK OF PUB UTILITY
20 TOTAL SPECIAL DEDUcrlONS - ENTER ON LINE 29 (BY
Page 4 of Set 2
ALTOS
91-1653826
09/15/2003 - 10:31:11 AM
CONSOL AVI1::I'A & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'\JRN
WWPREC
91-1836616
A \/POWER91-1931513
AVI1::I'A TOR FWR91-2006462
AVINrnL
91-1699418
.... ...
......... ... .... ....... ..o.. .... ..... .....
...
SCHEDULE C - DIVIDENDS AND SPECIAL DEDUCTIONS
' ....
'.o..o.o...o.... ... ..o...oo...oo..oo.oo.o'.o .o.o.
COLUMN A:
1 LESS-THAN-20% CJ\omD DOME1::I'IC CORPS AT 10%
2 20%-OR-MORE-OWNED OOME1::I'IC CORPS AT 80%
3 DEBI'-FINANCED STOCK OF DOMESTIC CORPORATIONS
4 CERTAIN PREm. STOCK OF roBLIC I.TI'IL. AT 42%
5 CERTAIN PREm. STOCK OF roBLIC I.TI'IL. AT 48%
6LESS-THAN-20%-CJ\omD FOREIGN CORPORATIONS AT 10%
1 20"-OR-MORE-a.-INED FOREIGN CORPORATIONS AT 80%
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100.. 245 (B)
10 DOMES. CORPS RECEIVED FrI SMALL BUS. INVES'I'MENr
11 CERTAIN FSC'S SUBJECT TO 100% SEC. 245(C) (1)
12 AFFILIATED GROUPS SUBJECT TO 100% SEC 243 (A) (3)
13 OTHER DIVIDENDS FROM FOREIGN CORPORATIONS
14 INCOME FROM CONTROLLED FOREIGN CORPS. SUB-PART F
15 FOREIGN DIVIDEND GROSS-UP (SECTION 18)
16 lC-DISC OR FORMER DISC DIVIDENDS (SEe 246 (D))
11 OTHER DIVIDENDS
19 TOTAL DIVIDENDS (ENrER ON LINE 4, PAGE 1)
COUIMN C:
1 LESS-THAN-20%-OWNED DOME1::I'IC CORPORATIONS X 10%
2 20"-OR-MORE-OWNED DOME1::I'IC CORPORATIONS X 80%
3 DEBI'-FINANCED STOCK OF DOME1::I'IC CORPORATIONS
4 PREFERRED STOCK OF roBLIC UTILITIES X 42%
5 PREFERRED STOCK OF PUBLIC I.TI'ILITIES X 48%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS X 10%
1 20%-OR-MORE-OWNED FOREIGN CORPORATIONS X 80%
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100% 245 (B)
9 TOTAL - ADD LINES 1 THROUGH 8
10 DOMES. CORPS RECEIVED FrI SMALL BUS. INVES'I'MENr
11 CERTAIN FSC'S SUBJECT TO 100% SEC. 245(C) (1)
2 AFFILIATED GROUPS SUBJECT TO 100% SEC. 243 (A) (3)
~ DEDUCTION FOR CERTAIN PFD 1::I'OCK OF roB UTILITY
20 TOTAL SPECIAL DEDUCTIONS - ENrER ON LINE 2g- (B)
Page 4 of Set 3
AVI 1::I'A SVC INC
91-1918614
09/15/2003 - 10:31:17 AM
CONSOL AVI STA " SUBSIDIARI ES
Year: 2002
Page 4 of Set 4
2002 CONS. FEDERAL 1120 TAX RE'I'IJRN
A VFNr91-2028209
AM&!)94-2378705
IRSG
91-1999108PEN!'
91-1278726
BAMI91-1702723
........... .......... .......... ............. .... ....
SCHEDULE C - DIVIDrnDS AND SPECIAL DEDUCTI ONS .
................... ........................ .... .....
COLUMN A:
1 LESS-THAN-20% OWNED DOMESTIC CORPS AT 70%
2 20%-OR-MORE-OWNED DOMESTIC CORPS AT 80%
3 DEBT-FINANCED STOCK OF DOMESTIC CORPORATIONS
4 CERTAIN PREF'D. STOCK OF PUBLIC UTIL. AT 42%
5 CERTAIN PREFD. STOCK OF PUBLIC UTIL. AT 48%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS AT 70%
7 20%-OR-MORE-OWNED FOREIGN CORPORATIONS AT 80%
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100% 245(B)
10 DOMES. CORPS RECEIVED BY SMALL BUS. INlJESTMENr
11 CERTAIN FSC'S SUBJECT '1'0100% SEC. 245(C)(1)
12 AFFILIATED GROUPS SUBJECT TO 100% SEC 243(A) (3)
13 OTHER DIVIDENDS FROM FOREIGN CORPORATIONS
14 INCOME FROM Cam'ROLLED FOREI GN CORPS. SUB- PART F
15 FOREIGN DIVIDrnD GROSS-UP (SECTION 78)
16 IC-DISC OR FORMER DISC DMDrnDS (SEe 246 (D))
17 OTHER DIVIDrnDS
19 TC1I'AL DMDrnDS (Em'ER ON LINE 4, PAGE 1)
COLUMN C:
1 LESS-THAN-20%-OWNED DOMESTIC CORPORATIOOS X 70%
2 20%-OR-MORE-QWNED DOMESTIC CORPORATIONS X 80%
3 DEBT-FINANCED STOCK OF DOMESTIC CORPORATIONS
4 PREFERRED STOCK OF PUBLIC UTILITIES X 42%
5 PREFERRED STOCK OF PUBLIC UTILITIES X 48%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS X 70%
7 20%-OR-MORE-OWNED FOREIGN CORPORATIONS X 80%
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100% 245 IB)
9 TC1I'AL - ADD LINES 1 THROUGH 8
10 DOMES. CORPS RECEIVED BY SMALL BUS. INlJESTMENr
11 CERTAIN FSC'S SUBJECT TO 100% SEC. 2451C) (1)
12 AFFILIATED GROUPS SUBJECT TO 100% SEC. 243 (A) (3)
DEDUCTION FOR CERTAIN PFD STOCK OF PtJB UTILITY
20 TC1I'AL SPECIAL DEDUCTIONS - Em'ER ON LINE 29 (B)
' 0
09/15/2003 - 10:31:17 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
Page 4 of Set 5
AVCOM91-1923158
AVCOMCA
91-1981390
AVCOMCO91-2032766
AVCOOD82-0509895
AVCOMMT81-0523764
..... ........... ...... .... ...... ............ ........
SCHEDULE C - DIVIDENDS AND SPECIAL DEDUCTIONS
.. ... ...... .............. ........ ............. ......
COLUMN A:
1 LESS-THAN-20% OWNED DOMESTIC CORPS AT 70%
2 20%-OR-MORE-OWNED DOMESTIC CORPS AT BO%
3 DEBI'-FINANCED STOCK OF DOMESTIC CORPORATIONS
4 CERTAIN PREFD. STOCK OF PUBLIC UTIL. AT 42%
5 CERTAIN PREFD. STOCK OF PUBLIC UTIL. AT 4B%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS AT 70%
7 20%-QR-MORE-OWNED FOREIGN CORPORATIONS AT BO%
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100% 245 (B)
10 DOMES. CORPS RECEIVED BY SMALL BUS. INVESTMENI'
11 CERTAIN FSC'S SUBJECT TO 100% SEC. 245(C) (1)
12 AFFILIATED GROUPS SUBJECT TO 100% SEe 243(A) (3)
13 aI'HER DIVIDENDS FROM FOREIGN CORPORATIONS
14 INCOME FROM CONI'ROLLED FOREIGN CORPS. SUB-PART F
15 FOREIGN DIVIDEND GROSS-UP (SECTION 78)
16 IC-DISC OR FORMER DISC DIVIDmDS (SEe 246 (D))
17 aI'HER DIVIDENDS
19 TarAL DIVIDENDS (mrER ON LINE 4. PAGE 1)
COLUMl'l
1 LESS-THAN-20%-OWNED DOMESTIC CORPORATIONS X 70%
2 20%-OR-MORE-OWNED DOMESTIC CORPORATIONS X BO%
3 DEBI'-FINANCED STOCK OF DOMESTIC CORPORATIONS
4 PREFERRED STOCK OF PUBLIC UTILITIES X 42%
5 PREFERRED STOCK OF PUBLIC UTILITIES X 4B%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS X 70%
7 20%-OR-MORE-OWNED FOREIGN CORPORATIONS X BO%
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100% 245 (B)
9 TarAL - ADD LINES 1 THROUGH 8
10 DOMES. CORPS RECEIVED BY SMALL BUS. INVESTMENI'
11 CERTAIN FSC'S SUBJECT TO 100% SEC. 245(C) (1)
F AFFI
LIATED GROUPS SUBJECT TO 100% SEC. 243 (A) (3)
DEDUCTION FOR CERTAIN PFD STOCK OF PUB UTILITY
20 TOTAL SPECIAL DEDUCTIONS - mrER ON LINE 29 (Bi'
Page 4 of Set 609/15/2003 - 10:31:17 AM
CONSOL AVI srA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RET'URN
AVCOMWA
91-1952434
AVCrMvIY
83-0325965
AVCOMOR
91-1952432
............ ............ ....... ........... ....... ...
SCHEDULE C - DIVIDENDS AND SPECIAL DEDUCTIONS.......... n.....
...................... ............
COLUMN A:
1 LESS-THAN-20% OWNED DCMESTIC CORPS AT 70%
2 20%-OR-MORE-QWNED DOMESTIC CORPS AT 80%
3 DEHr-FINANCED srocK OF DOMESTIC CORPORATIONS
4 CERTAIN PREFD. STOCK OF PUBLIC IJ'I'IL. AT 42%
5 CERTAIN PREFD. STOCK OF PUBLIC IJ'I'IL. AT 48%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS AT 70%
7 20%-OR-MORE-QWNED FOREIGN CORPORATIONS AT 80%
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100% 245 (B)
10 DOMES. CORPS RECEIVED BY SMALL BUS. INVESTMENr
11 CERTAIN FSC'S SUBJECT TO 100% SEC. 245(C)(I)
12 AFFILIATED GROUPS SUBJECT 'TO 100% SEC 243 (A) (3)
13 CYI'HER DIVIDENDS FROM FOREIGN CORPORATIONS
14 INCOME FROM CONI'ROLLED FOREIGN CORPS. SUB-PART F
15 FOREIGN DIVIDEND GROSS-UP (SECTION 78)
16 IC-DISC OR FORMER DISC DIVIDENDS (SEC 246(D))
17 CYI'HER DIVIDENDS
19 TOTAL DIVIDENDS (ENI'ER ON LINE 4, PAGE 1)
COLUMN C:
1 LESS-THAN-20%-QWNED OOMESI'IC CORPORATICNS X 70%
2 20%-QR-MORE-CW'JED DOMEsrIC CORPORATIONS X 80%
3 DEHr-FINANCED srocK OF DOMESTIC CORPORATIONS
4 PREFERRED srocK OF PUBLIC IJ'I'ILITIES X 42%
5 PREFERRED srocK OF PUBLIC IJ'I'ILITIES X 48%
6 LESS-THAN-20%-OWNED FOREIGN CORPORATIONS X 70%
7 20%-OR-MORE-QWNED FOREIGN CORPORATIONS X 80%
8 WHOLLY-OWNED FOREIGN SUBSIDIARIES - 100% 245 (B)
9 TOTAL - ADD LINES 1 THROUGH 8'
10 DOMES. CORPS RECEIVED BY SMALL BUS. INVESTMENr
11 CERTAIN FSC'S SUBJECT 'TO 100% SEC. 245(C) (1)
~2 AFFILIATED GROUPS SUBJECT 'TO 100% SEC. 243 (A) (3)
)f DEDUCTION FOR CERTAIN PFD srocK OF PUB IJ'I'ILITY
20 TOTAL SPECIAL DEDUCTIONS - ENI'ER ON LINE 29 (BY
TOTAL
Page 5 of Set 1
2002 CONS. FEDERAL 1120 TAX RETURN
Total El iJninati on SUbtotal AVI::;I'A AVDEIlEL
0462470 91-1468571
::;I'ATEMEN'I'FORM 1120,PG 1, lJJ 10
OTHER INCOME
(1.458.565)(1.458,565)321. 875 (95.694)
178.215 1.178,215 1.178.215
400.763 400.763 (199.052)
120,413 120,413 500,090 (294,746)
413 120 413 500.090 1294.746)
::;I'ATEMEN'I'FORM 1120,PG 1. lJJ 17
TAXES
106 106 106
1.470,539 1.470,539 1.468.869
206,492 206,492
570 570 496
048,766 1. 048.766
389,406 389.406 692
1. 411. 830 1. 411, 830 1.411.830
40,379,414 40,379,414 40.379.128
347.818 347,818
21. 724 .127 21.724.127 21.681,406
68.988.068 68,988,068 64,941,233 294
988 068 988 068 64.941.233 294
::;I'ATEHEm'FORM 1120, PG 1.lJJ 26
OTHER DEDUCTIONS
780.294 780,294
176,838 176,838
39,133 39,133
254,744 254,744 167,022 506
669,545 669,545 361
019,433 019.433 1.742,819 701
177,224 177,224
460,973 460,973.
1. 894,583 1.894.583
641,959 641,959
18,009,990 18,009,990 762.281 1.798
(2,263,716)(2,263,716)(2,263,716)
20,530,623 20,530.623 20,530,623
34,417 34,417 314
09/15/2003 - 10:31:17 AM
CONSOL AVI::;I'A " SUBSIDIARIES
Year: 2002
OTHER INCOME
MI SCELLANEOUS OTHER INCCI!E:
AFlJDC - Debt
Partnership Income
10 TGrAL OTHER INCOME
TAXES
REAL PROPERTY TAXES
::;I'ATE TAXES BASED ON INCOME
SALES AND USE TAXES
BUSINESS LICENSES, PERMITS
PAYROLL TAXES
MISCELl.ANEOUS OTHER TAXES
Other Taxes - Generation
Other Taxes - Miscellaneous
PERscw.L PROPERTY TAXES
Property taxes
TOTAL
17 TOTAL TAXES
16 OTHER DEDUCTIONS
MISC OFFICE EXPENSES
TELEPHONES
TRAVEL
MEALS" ENTERTAINMENI'
TRAVEL " LODGING
INSURANCE
SUPPLIES
UTILITIES
RESEARCH" DEVELOFMENT
CONI'RACT LABOR/ SERVI CES
MI SCELLANEOUS DEDUCTIONS
Misc Deductions - Other
Amort of Debt Disc" Expense
DUES " SUBSCRI PI'I ONS
09/15/2003 - 10:31:17 AM
CONSOL AVI5rA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP
91-1774761
AVATNW
91-1701028
AVENER
91-1714871
AVlJIBS
91-1701025
5rATEMEN!'- FORM 1120, PG I, LN 10
CYI'IIER INCOME
CYI'IIER INCOME
MI SCELLANEOUS CYI'IIER INCOME
AF'UDC - Debt
Partnership Income
58,674 35,023 (751,749)
140.910 (1.167. 833)
199,584 (1.167,833)35,023 (751,749)
199 584 11.167 833 023 (751,749)
5rATmlEm'FORM 1120.PG 1. LN 17
TAXES
26,780 74,346 105,366
737
376,766 236.773 224,882
59,796 252,310 823,513
42.721
59,796 446,267 563,429 158,498
59 796 446 267 563 429 158.498
5rATmlEm'FORM 1120. PG 1.LN 26
CYI'IIER DEDUCTIONS
10,031 283,614
57,468 38,540
977 25,058 26,971
158,874 359,195 142,700
500 38,569 134,742 89, 962
50.377 33,347
11,676 894,583
65,918 562,961
644,093 673,526 192,002
TOTAL
1 0 TOTAL CYI'IIER INCOME
TAXES
REAL PROPERTY TAXES
5rATE TAXES BASED ON INCOME
SALES AND USE TAXES
BUSINESS LICENSES, PERMITS
PAYROLL TAXES
M1 SCELLANEOUS CYI'IIER TAXES
Other Taxes - Generation
Other Taxes - Miscellaneous
PERSONAL PROPERTY TAXES
Property taxes
TOTAL
17 TOTAL TAXES
26 CYI'IIER DEDUCTIONS
MISC OFFICE EXPDlSES
TELEPHONES
TRAVEL
MEALS" Em'ERTAINMENI'
TRAVEL" LODGING
INSURANCE
SUPPLIES
UTILITIES
RESEARCH" DEVELOR-IENI'
CONI'RACT LABOR/ SERVICES
MISCELLANEOUS DEIJUCTIONS
Misc Deductions - Other
Amort of Debt Disc.. Expense
DUES & SUBSCRIPTIONS
Page 5 of Set 2
AL'l'\JS
91-1653826
TOTAL
Page 5 of Set 3
2002 CCNS. FEDERAL 1120 TAX RE'I'URN
WWPREC A'VmIER AV! STA TUR Pi/R AVINrNL AV! STA S\IC INC
8366 7513 2006 1599478 978614
STATEMEN!'FORM 1120, FG 1.LN 10
OTHER INCOME
(21. 661)
(21. 661)
r 21 .661)
STATDlENT FORM 1120,PG 1, LN 17
TAXES
(1. 020)
(1,020)
(1.020)
STATEMENT FORM 1120. PG 1.LN 26
OTHER DEDUc:'I'IONS
107
222
892
09/15/2003 - 10:31:17 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
OTHER INCOME
MI SCELLANEOU S CYI'HER INCOME
AruDC - Debt
Partnership Income
10 TOTAL CYI'HER INCOME
TAXES
REAL PROPERTY TAXES
STATE TAXES BASED ON INCOME
SALES AND USE TAXES
BUSINESS LICmSES, PERMITS
PAYROLL TAXES
M1 SCELlANEOUS CYI'HER TAXES
Other Taxes - Generation
Other Taxes - Miscellaneous
PERSONAL PROPERTY TAXES
Property taxes
TOTAL
17 TarAL TAXES
-26 OTHER DEIJUc:'I'IONS
MISC OFFICE EXPENSES
TELEPHONES
TRAVEL
MEALS" ENTERTAINMENT
TRAVEL " LODGING
INSURANCE
SUPPLIES
IITILITIES
RESEhRCH " DEVELOmENT
Cam'RAc:'I' L.AEOR/ SERVI CES
MI SCELLANEOUS DEIJUc:'I'IONS
Misc Deductions - Other
Amort of Debt Disc" Expense
DUES " SUBSCRIPTIONS
09/15/2003 - 10:31:1/ AM
2002 CONS. FEDERAL 1120 TAX RE:l'URN
CONSOL AV1!;TA " SUBSIDIARI ES
Year: 2002
A VFNI'91-2028209
PENT
91-12/8/26
AM"D
94-23/8/05
!;TATEMEm'- FORM 1120, PG 1. LN 10
OTHER INCOME
OTHER INCCME
MI SCELLANEOUS OTHER INCOME
AFUDC - Debt
Partnership Income
933 72,681
(3/3.262)
(3'13,262)933 72.681
3'13 262 933 681
!;TATEMEm'FORM 1120,PG 1. LN 1/
TAXES
800
2/8
102,892
209,208
2/8 312,900
2/8 900
!;TATEMEm'FORM 1120, PG 1, LN 26
OTHER DEDUcrI ONS
245
39,13333/14,158
249
(140,653)111.455
30/91,193
449.29/
10,188
800,010 (1,843,932)
BAMI
91-1'102723
TO'I'AL
10 TO'I'AL OTHER INCOME
TAXES
REAL PROPERTY TAXES
!;TATE TAXES WISED ON INCOME
SALES AND USE TAXES
BUSINESS LICENSES. PERMITS
PAYROLL TAXES
MISCELLANEOUS OTHER TAXES
Other Taxes - GenerationOther Taxes - Hi scell/Uleous
PERSONAL PROPER'J"( TAXES
Pr:operty taxes
TO'I'AL
1/ TCYI'AL TAXES
26 OTHER DEDUcrIONS
MIse OFFICE EXPENSES
TELEPHONES
TRAVEL
MEALS" ENTERTAINMENT
TRAVEL " LODGING
INSURANCE
SUPPLIES
UTILITIES
RESEARCH" DEVELOFMENT
CONJ'RAcr lJIOOR / SERVI CES
MI SCELLANEOU S DEDUcr I ONS
Misc Deductions - Other
Amort of Debt Disc & EXpense
DUES & SUBSCRIPI'IONS
Page 5 of Set 4
IRSG
91-1999108
'I'OTAL
Page 5 of Set 5
2002 CONS. FEDERAL 1120 TAX RETlJRN
AVCOM AVCOMCA AVCOMCO AVCOMID AVCOMMJ'
91-923158 91-032766 82-0509895 81-052376
!ITA TEMENJ'FORM 1120, PG 1.
OTHER INCOME
(5,082,647)
(5,082,647)
(5.082.647)
!ITATEMENT FORM 1120,PG 1. LN 17
TAXES
870
107,453
40,907
286
347,818
497,334
497 334
!ITATEMENT FORM 1120, PG 1,
OTHER DEDUCTIONS
486,404
80,830
10 ,715
41.116
780,212
34,103
09/15/2003 - 10:31:17 AM
CONSOL AVI!ITA & SUBSIDIARIES
Year: 2002
OTHER INCOME
MI SCELLANEOUS OTHER INCOME
AFUDC - Debt
Partnership Income
10 TOTAL OTHER INCOME
TAXES
REIIL PROPERTY TAXES
!ITATE TAXES BASED ON INCOME
SALES AND USE TAXES
BUSINESS LICDlSES, PERMITS
PAYROLL TAXES
MI SCELJ.ANEOUS arHER TAXES
Other Taxes - Generation
Other Taxes - Miscellaneous
PERSONAL PROPERTY TAXES
Property taxes
'I'OTAL
17 TOTAL TAXES
26 OTHER DEDUCTIONS
MISC OFFICE EXPDlSES
TELEPHONES
TRAVEL
MEIILS & ENTERTAINMENT
TRAVEL & LODGING
INSURANCE
SUPPLIES
UTILITIES
RESEARCH & DEIIELOH-IENT
CONJ'RACT LABOR! SERVI CES
MISCELJ.ANEOUS DEDUCTIONS
Misc Deductions - Other
Amort of Debt Disc & Expense
DUES & SUBSCRIPTIONS
09/15/2003 - 10:31:17 AM
CONSOL AVI!:ITA & SUBSIDIARIES
Year: 2002
Page 5 of Set 6
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOMOR91-1952432
AVCOMW1\91-1952434
AVCr:MW'l
83 - 0325 965
STATEMENI'FORM 1120, PG 1. W 10
CYI'HER INCOME
CYI'HER INCOME
M1 SCELLANEOUS cmtER INCOME
AFiJOC - Debt
Partnership Income
TOTAL
10 TOTAL CYI'HER INCOME
STATEMEm'FORM 1120,PG 1. W 17
TAXES
TAXES
REAL PROPERTY TAXES
STATE TAXES BASED ON INCOME
SALES AND USE TAXES
BUSINESS LI CDiSES , PERMITS
PAYROLL TAXES
MI SCEJ..lJlNEOUS C1I'HER TAXES
Other Taxes - Generation
Other Taxes - Miscellaneous
PERSONAL PROPERTY TAXES
Property taxes
TOTAL
17 TOTAL TAXES
STATEMEm'FORM 1120, PG 1,LN 26
OTHER DmJCTIONS
'26 OTHER DmJCTI CINS
MISC OFFICE EXPmSES
TELEPHONES
TRAVEL
MEALS & Em'ERTAINMENI'
TRAVEL & LODGING
INSURANCE
SUPPLIES
UTILITIES
RESEI\RCH & DE\IELOmEm'
CONTRACT LABOR/ SERVI CES
M1 SCELLANEOUS DEDUCTIONS
Misc Deductions - OtherAmon of Debt Disc & Expense
DUES & SUBSCRIPTIONS
09/15/2003 - 10:31:17 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE'I'\JRN
Total
LEGAL & MI SC
PROFESSIONAL FEES
DUES " MEMBERSHIP
TRAINING
SEe 481A AJUSTMEmS
POSTAGE AND SHIPPING
OTHER EXP~SES - sT
AMORTIZATION - IN SERV1CE PRIOR YEAR
Amort of FAS 109
Amort of Unrecovered Plant Costs
Miscellaneous Amortization
Amort of Other Reg E1ec AssetsFreight
057,553
109.583
422,715
(24,186)
126 266,716
18,570
495,229
69,658
253,985
(3,582)
222
(23,112,661)
270.065
156.256.907TOTAL
Elimination Subtotal
057,553
109,583
422,715
(24,186)126,266,716
18,570
495,229
69,658
253,985
(3,582)
222
(23,112,661)
270.065
156.256.907
AVISTA
91-0462470
126,266,716
253,985(3,582)
222
(23,112,661)
127.350.709
Page 6 of Set 1
AVD'E:'JEL91-1468571
160,212
93, 091
042
267.025
09/15/2003 - 10:31:17 AM
CONSOL AVl ~A & SUBSIDIARIES
Year: 2002
Page 6 of Set 2
TOTAL
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP AVlJIBS AVA~AVENER ALmS
91-17"74761 91-1701025 91-1701028 91-1714871 1653826
52,509 582,022 828,065 331.146
864
169 27,914 14,333 361,873
11.508
495,229
22.628 23.335 332
030 261.988
144.751 720.681 906.286 765.995
LEGAL & MI SC
PROFESSIONAL FEES
DUES & MEMBERSHI P
TRAINING
SEC 481A AJU~S
PO~AGE AND SHIPPING
OTHER EXPENSES -
AMORTIZATION - IN SERVICE PRIOR YEAR
Amort of FAS 109
Amort of Unrecovered plant Ccsts
Miscellaneous Amortization
Amort of Other Reg Elec AssetsFreight
09/15/2003 - 10:31:17 AM
CONSOL AVISI'A , SUBSIDIARIES
Year: 2002
Page 6 of Set 3
2002 CONS. FEDERAL 1120 TAX REJ'URN
LEGAL & M1 SC
PROFESSIONAL FEES
DUES & MEMBERSHI P
TRAINING
SEe 481A AJU5rnENJ'S
roSl'AGE AND SHIPPING
OTHER EXPENSES - S'J'
AMORTIZATION - IN SERVICE PRIOR YEAR
Amort of FAS 109
Amort of Unrecovered plant Costs
Miscellaneous Amortization
Amort of Other Reg Elec AssetsFreight
WWPREC A VPOWER AVI Sl'A TUR PI'/R A VI NJ'NL AVI Sl'A SIlC mc
91-1836616 91-1937513 91-2006462 91-1699478 1978614
415
TOTAL 695
09/15/2003 - 10:31:17 AM
CONSOL AVI5rA & SlJBSIDIlIRIES
Year: 2002
Pag-e 6 of Set 4
2002 CONS. FEDERlIL 1120 TlIX RE'J'tJRN
TarAL
AVENT'!'Em I\M&D BI\MI IRSG
91-2028209 91-1278726 94-2378705 91-1702723 91-1999108
403,580 119,165
12.510 18,426
(24,186)
321
10.269 12.083.585 (1.016.970)
LEGlIL & MISC
PROFESSICJNI\L FEES
DUES & MEMBERSHIP
TRAINING
SEC 4BllI .AJU1m1ENJ'S
PO5r'AGE I\ND SHIPPING
O'I'IIER EXPENSES -
AMORTIZATION - IN SERVICE PRIOR YEAR
lImort of FAS 109
lImort of Unrecovered plant CostsMiscellaneous lImortizationlImort of Other Reg- E1ec Assets
Freig-ht
09/15/2003 - 10:31:17 AM Page 6 of Set 5
2002 CONS. FEDERAL 1120 TAX REI'URN
CONSOL AVI f;rA " SUBSIDIARIES
Year: 2002
TOTAL
AVCCJM AVCCJMc:A AVCCJMCO AVCCJMID AVCOMMJ'
91-1923158 91-1981390 91-2032766 82-0509895 0523764
579,439
062
019 881
LEGAL " MI SC
PROFESSIONAL FEES
DUES " MEMBERSRI P
TRAINING
SEe 481A AJUsn!ENI'S
POf;rAGE AND SRI PPING
OTHER EKPENSES - f;r
AMORTIZATION - IN SERVICE PRIOR YEAR
Amort of FAS 109
Amort of Unrecovered Plant Costs
Miscellaneous Amortization
Amort of Other Reg Elec AssetsFreight
09/15/2003 - 10:31:17 AM Page 6 of Set; 6
2002 CONS. FEDERAL 1120 TAX RE'I'tJRN
CONSOL AVIm'A & SUBSIDIARIES
Year: 2002
'I'C11'AL
AVCOMOR AVCOMWA AVCOMIN
91-1952432 91-1952434 83-0325965
LEGAL & MISC
PROFESSIONAL FEES
DUES & MEMBERSHI P
TRAINING
SEe 481A AJU~S
POSTAGE AND SHIPPING
CYI'HER :EXPENSES -
AMORTIZATION - IN SERVICE PRIOR YEAR
Amort; of FAS 109Amort; of Unrecovered Plant; CosUMiscellaneous Amort;izat;ion
Amort; of Ot;her Reg Elec Asset;s
Freight;
09/15/2003 - 10:31:17 AM
CONSOL AVJ 5!'A & SUBSIDIARIES
Year: 2002
Page 8 of Set 1
2002 CONS. FEDERAL 1120 TAX RE1'ORN
Total Elimination SUbtotal AVI5!'A91-0462470
AVDEIlEL91-1468571
.... ..~~~.. ..~~.. .... ........ .......... ..... ... .....
SCHEIJULE L - BA.!.ANCE SIIEE'T, BEGINmNG OF YEAR
..... .................... ........ ..... ...... ........
1 CASH.173,071,314 173.071,314 10,449,376
2 (A) TRADE NCYI'ES AND ACCOUNI'S RECEIVABLE 824,172,439 824,172,439 235,060,262 482,462
(B1 LESS ALLOWANCE FOR BAD DEBTS.51.823,091 51.823,091 949,911
NET TRADE RECEIVABLES.772,349,348 772,349.348 232,110,351 482,462
3 INVENTORIES .21.955,316 21. 955,316 19,789,498
4 U.S. GOVERNMENI' OBLIGATIONS.
5 TAX-EXEMPT SECURITIES (SEE IN5!'RUCTIONS).
6 OTHER Ct1IU!mI' ASSE:J'S (A'ITACH SCHEDULE).514,771. 307 514,771,307 191.660 75,670
7 LOANS TO S'I'OCKHOLDERS .
8 MORTGAGE & REAL E5!'ATE LOANS.
9 OTHER INVE5!'MENTS (A'ITACH SCHEDULE)413,120,919 413,120,919 11,046,371
10 (A) BtJILDINGS AND O'I'HER DEPRECIABLE ASSETS.256 249,497 256,249,497 212,765,957 19,653
(B)LESS ACCUMULATED DEPRECIATION.785,996,125 785,996,125 767,326,201 571
NET DEPRECIABLE ASSETS.470,253,372 470,253,372 445,439,756 11. 082
11 (A) DEPLEI'ABLE ASSETS.
(B) LESS ACCUMULATED DEPLEI'ION .
NET DEPLEI'ABLE ASSETS.
12 !.AND (NET OF /\NY AMORTIZATION).32,077,988 32,077,988 31. 648, 357 429,631
13 (A)INTANGIBLE ASSE:J'S (AMORTIZABLE ONLY).69,394,161 69,394,161 37,106,234
(B)LESS ACCUMIJLATED AMORTIZATION.097,055 097,055
NET INTANGIBLE ASSETS.63,297,106 63.297,106 37,106,234
14 OTHER ASSETS (ATTACH SCHEDULE).510.797.231 1.510.797.231 114804.415 031. 059
15 TOTAL ASSETS.971.693.901 971.693,901 895.539.647 25.076.359
LIABILITIES AND STOCKHOLDERS'EQU I TY
16 ACCOUNJ'S PAYABLE.321.261,962 321,261,962
17 MORTGAGES, NCYI'ES, BONDS PAYABLE UNDER 1 YEAR.610.191 610,191
18 OTHER CURRmJ' LIABILITI ES (A'ITACH SCHEDULE)627,588,313 627,588,313 24,042,007 (761,480)
19 LOANS FROM S'I'OCKHOLDERS .
20 MORTGAGES, NOTES, BONDS PAYABLE OVER 1 YEAR 398,232,129 398.232,129 1.329,753.112
21 OTHER LIABILITIES (A'ITACH SCHEDULE)1.150,160,938 1.150,160,938 786,484,034
22 CAPITAL STOCK: A PREFERRED.67,130,359 67.130,359 35,000,000
B COMMON .003,028,034 003,028,034 612,057,960 273,500
TOTAL CAPITAL srocK.1.070,158,393 1.070,158,393 647,057,960 273,500
3 PAID-IN OR CAPITAL SURPLUS.133,180,567 133,180,567 (11.924,027)520,917
RETAINED EARNINGS-APPROPRIATED (A'ITACH SCHEDtJLE).1. 548,121 548,121 1.548,121
RETAINED EARNINGS-UNAPPROPRIATED. .
. . . . . .,
269.059,502 269,059,502 118,578,440 15,043,422
26 ADJUSI'MOO'S TO SHAREHOLDERS'EQUITY (ATTACH SCR).(106.215)(106,215)
27 LESS CO5!' OF TREASURY STOCK .
28 TOTAL LIABILITIES AND S'I'OCKHOLDERS'EQUITY.971.693.901 971.693.901 2 895.539.647 25.076 359
ASSETS
09/15/2003 - 10:31:17 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
Page 8 of Set 2
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP
91-1774761
AVLABS
91-1701025
AVA~
91-1701028
A VENER91-1714871
AL'I'US
91-1653826
................ ............... ..... ...... ..........
SCHEDULE L - BALANCE SHEFr, BEGINNING OF YEAR
..................................................
1 CASH.347 60,566 105,280 159,553,728
2 (A) TRADE NarES AND ACCOUNTS RECEIVABLE 206,472,648 116,503 1.859,258 366,648,966
(B)LESS ALLOWANCE FOR BAD DEBrS 265,742 46, 906,662
NET TRADE RECEIVABLES.206,472,648 116,503 593,516 319,742.304
3 INVENTORIES.746,764
4 U.S. GCJVERNMENI' OBLIGATIONS.
5 TAX-EXOO'T SECURITIES (SEE INSTRUcrIONS).
6 O'I'HER CURRmI' ASSETS (ATI'ACH SCHEDULE).60,098 345,551 509,187.780
7 LOANS 1'0 STOCKHOLDERS.
8 MORTGAGE & REAL ESTATE LOANS.
9 OTHER INVESTIIOO'S (ATI'ACH SCHEDULE)348,860,612
10 (A) BUILDINGS AND O'I'HER DEPRECIABLE ASSETS.13,985 943.352 516,505 10,262,234
(B)LESS ACCUMULATED DEPRECIATION.12,084 841, 817 258,449 288,780
NET DEPRECIABLE ASSETS.1. 901 101,535 258,056 973,454
11 (A) DEPLETABLE ASSETS.
(B)LESS ACCUMULATED DEPLETION .
NET DEPLEI'ABLE ASSETS.
12 LAND (NET OF W'f AMORTIZATION).
13 (A)INI'ANGIBLE ASSETS (AMORTIZABLE ONLY).720 11,953,519 1.258,755
(B)LESS ACCUMULATED AMORTIZATION.720
NIT INI'ANGIBLE ASSETS.11,953,519 258,755
14 OTHER ASSETS (ATTACH SCHEDULE).146.883 385.491 . 827
15 'I'OTAL ASSETS.555.336.508 232.349 20.255.922 384.207.848
LIABILITIES AND STOCKHOLDERS' EQUITY
16 ACCOUNTS PAYABLE.612 437,157 652,621 312,277,609
17 MORTGAGES, NOTES, BONDS PAYABLE UNDER 1 YEAR.
18 OTHER CURRENI' LIABILITIES (ATI'ACH SCHEDULE)179,365.671 667,200 12,729,417 398,636,876
19 LOANS FROO STOCKHOLDERS.
20 MORTGAGES, NarES,BONDS PAYABLE OVER 1 YEAR .19,770,588 025 588,947 504, 064
21 OTHER LIABILITIES (ATTACH SCHEDULE)512,469 10,694 626 371,222,654
22 CAPITAL STOCK: A PREFERRED.457,285
B COMMON .131,500,000 23,900,000 23, 957,007 140,511.590
TaI'AL CAPITAL STOCK.131,500,000 23,900,000 27,414,292 140,511. 590
~3 PAID-IN OR CAPITAL SURPLUS.53,685,198 13,537,751 15,128,956
~ RETAINED EARNINGS-APPROPRIATED (ATTACH SCHEDULE).
REI'AINED EARN1NGS-UNAPPROPRIATED. . . . . .
. ..
166,494.970 (34,219,263)(47,260,937)161. 055, 055
26 ADJUSTIIOO'S TO SWJ\EHOLDERS' EQUITY (ATI'AcH SClj) .(106,215)
27 LESS COST OF TREASURY STOCK
28 'I'OTAL LIABILITIES AND STOCKHOLDERS'EQUITY.555.336.508 232.349 20.255.922 1.384.207.848
ASSETS
09/15/2003 - 10:31:17 AM
CONSOL AVIm'A & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RF!'URN
I'MPREC91-1836616
AVIm'A TUR PWR91-2006462
AVPOWER91-1937513
.......... ........ ..... ... ... ... ... .................
SCHEDULE L - BlUJlNCE SHEF:I', BEGINNING OF YEhR
............ ............. ...... ....... ..............
ASSE:I'S
1 CASH. . .
. . . . . . . . . . .
2 (A) TRADE NarES AND ACCOUNTS RECEIVABLE.
. . . . .
(B) LESS ALLOWANCE FOR BAD DEBTS. . .
. . . . .
NET" TRADE RECEIVABLES. .
. . . . . . . . . . .
3INVENTORIES.........
..........
4 U.S. GCJVERNMOO' OBLIGATIONS. .
. . . . .
5 TAX-EXEMPT SECURITIES (SEE INS!'RUC'I'IONS).
. . . .
6 OTHER CURRENT ASSE:I'S (A'ITACH SCHEDULE). .
. . . .
7 LOANS TO STOCKHOLDERS. .
. . . . . . . . . . . .
8 MORTGAGE & REAL Em'ATE LOANS.
. . . . . . . . . .
9 OTHER IN\lEm'MENI'S (A'ITACH SCHEIJULE) . . . . . .
10 (A) BUILDINGS AND OTHER DEPRECIABLE ASSETS.
(B) LESS ACCUMULATED DEPRECIATION. . .
. . . . .
NET DEPRECIABLE ASSE:I'S .
. . . . . . . . . . .
11 (A) DEPLETABLE ASSE:I'S. . . . . . . .
. . . . . . .
(B) LESS ACCUMULATED DEPLET"ION
. . . . . . . . . .
NET" DEPLFI'ABLE ASSE:I'S. . . . . .
. . . . . .
12 LAND (NET OF ANY AMORTIZATION). .
. . . . . . , .
13 (lI) INTANGIBLE ASSE:I'S (AMORTIZABLE ONLY).
. . . .
(B) LESS ACCUMULATED AMORTIZATION. .
. . . . . . .
NET INTANGIBLE ASSE:I'S. .
. . . . . . . . . . .
14 OTHER ASSE:I'S (A'ITACH SCHEIJULE). . . .
. . . . . .
15TOTALASSETS...................
LIABILITIES AND STOCKHOLDERS' EQUITY16ACCOUNTSPAYABLE................ .
17 MORTGAGES, NarES, BONDS PAYABLE UNDER 1 YEhR.
. .
18 OTHER CURRENT LIABILITIES (A'ITACH SCHEDULE) .
. .
19 LOANS FROM STOCKHOLDERS. .
. . . . . . . . . . .
20 MORTGAGES, NarES, BONDS PAYABLE OVER 1 YEAR
. . .
21 OTHER LIABILITIES (A'ITACH SCHEDULE) .
. . . . . .
22 CAPITAL STOCK: A PREFERRED. .
. . . . .
BCOMMON......,.,....
TOTAL CAPITAL STOCK.. . . . . . . . . . . . . .
"3 PAID-IN OR CAPITAL SURPLUS. . . .
. . . . . . . .
\~ RETAINED EARNINGS-APPROPRIATED (A'ITACH SCHEDULE).
5 RETAINED EARNINGS-UNAPPROPRIATED. .
. . . . . . .
26 ADJUm'MENI'S TO SHAREHOLDERS' EQUITY (ATTAcE SCH) .
27 LESS COm' OF TREASURY STOCK
. . . . . . . . . . .
28 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY. . . .
110102,040
102.040
102 150
315.289
187 10.936
597
000 000
1. 000 000
(1,187)(228,672)
102 150
Page 8 of Set 3
AVINrnL91-1699478
AVI m'A svr; INC
91-1978614
09/15/2003 - 10:31:17 AM
CONSOL AVISTA !. SUBSIDIARIES
Year: 2002
Page 8 of Set 4
2002 CONS. FEDERAL 1120 TAX RETURN
AvmI'
91-2028209
Pm!'
91-1278726
AM!.D94-2378705
BAHI
91-1702723
IRSG
91-1999108
.................. ... ..... .......... ........ ... .....
SCHEDULE L - BALANCE SHEET, BEGINNING OF YEAR
................... ..... ........... .................
1 CASH.187 364 671,252
2 (A) TRADE NOTES AND ACCOlJNl'S RECEIVABLE .880,649 556,326 490,590
(B) LESS ALLOWANCE FOR BAD DEBTS 100,000
NE.'J' TRADE RECEIVABLES.880,649 1.556,326 390,590
3 INVENTORIES.1. 235,422
4 U.S. GOVERNMEm' OBLIGATIONS.
5 TAX-EXEMPT SECURITIES (SEE INSTRUCTIONS).
6 OTHER CURRmT' ASSETS (A'ITACH SCHEDULE).368,349 385,296
7 LOANS TO STOCKHOLDERS.
8 MORTGAGE!. REAL ESTATE LOANS.
9 OTHER INVESTMENTS (A'ITACH SCHEDULE)46,212,877 19,250,827 (12,249,768)
10(A)BUILDINGS.AND OTHER DEPRECIABLE ASSET'S.12,819,045
(B) LESS ACCUMULATED DEPRECIATION.338,327
NE.'J' DEPRECIABLE ASSET'S.480,718
11 (A) DEPLETABLE ASSEI'S.
(B) LESS ACCUMULATED DEPLETION .
NET DEPLETABLE ASSET'S.
12 LAND (NET OF JoJi1Y AMORTIZATION).
13(1.)INl'ANGIBLE ASSEI'S (.AMORTIZABLE ONLY).18,991,701 80,232
(B)LESS ACCUMULATED AMORTIZATION.093,335
NET INl'ANGIBLE ASSET'S.12,898,366 80,232
14 OTHER ASSEI'S (A'M'ACH SCHEDULE).60.830
15 TC1I'AL ASSETS.47.093.713 21.238.696 23.061, 644 (12.169.536)
LIABILITIES AND STOCKHOLDERS' EQUITY
16 ACCOUNJ'S PAYABLE.628,177 822,011
17 MORTGAGES, NOTES, BONDS PAYABLE UNDER 1 YEAR.610,191
18 OTHER CURRmT LIABILITIES (A'ITACH SCHEDULE)297,075 389,266 562,317
19 LOANS FROM STOCKHOLDERS.
20 MORTGAGES, NOTES,BONDS PAYABLE OVER 1 YEAR .025,878
21 OTHER LIABILITIES (A'ITACH SCHEDULE)155,951 620.357 721,900 375, 873
22 CAPITAL STOCK: A PREFERRED.28,673,074
B COMMON .44,500,000 20,308.150 283 135
TC1I'AL CAPITAL STOCK.44,500,000 20,308,150 28,675,357 135
.. .
~3 PAID-IN OR CAPITAL SURPLUS.375,788 939,501 91.179
~\1 REl'AINED ~RNINGS-APPROPRIATED (A'ITACH SCHEDULE).
~ REl'AINED EARNINGS-UNAPPROPRIATED. .(8,235.101)(4,707,254)(18,295,511)(12,636,723)
26 ADJUSTMENTS TO SHAREHOLDERS' EQUITY (A'M'ACH SCH).
27 LESS COST OF TREIISlJRY STOCK .
28 TC1I'AL LIABILITIES AND STOCKHOLDERS'EQUITY.47,093.713 21.238.696 23.061.644 (12.169.5361
ASSET'S
09/15/2003 - 10:31:17 AM
CONSOL AVIfiITA & SUBSIDIARIES
Year: 2002
Page 8 of Set 5
2002 CONS. FEDERAL 1120 TAX REl'URN
AVCOM91-1923158
AVCOMID
82-0509895
AVCOMm'
81-0523764AVCOMCO91-2032766
AVCOMCA91-1981390
.......... ...... ..... .... ..... ... ...... ...... .......
SCHEDULE L - BAlJINCE SHEET, BEGINNING OF YEAR
........... .... ..... ...... ....... ............ ......
ASSETS
1 CASH. . .
. . . . . . . . . . . . . . . .
2 (A) TRADE NOTES AND ACCOUNTS RECEIVABLE. .
(B) LESS ALLOWANCE FOR BAD DEBTS. .
. . . . . .
NIT TRADE RECEIVABLES. .
. . . . . . . . . . .
3INVOO'ORIES..
.'................
4 U. S. GOVERNMENT OBLIGATIONS. . .
. . . . . . . .
5 TAX-EXEMPJ' SECORITIES (SEE INSTRUCTIONS). .
. . .
6 OTHER CURRmJ' ASSETS (ATTACH SCHEDULE). .
. . . .
7 LOANS TO SI'OCKHOLDERS . . . . .
. . . . . . . . .
8 MORTGAGE & REAL EfiITATE LOANS.
. . . . . . . . . .
9 OTHER INVESThIEm'S (ATTACH SCHEDULE) . . .
10 (A) BUI LDINGS AND OTHER DEPRECIABLE ASSETS.
(B) LESS ACCUMULATED DEPRECIATION.
. . . . . , . .
NET DEPRECIABLE ASSITS
. . . .
11 (A) DEPLETABLE ASSETS. . . .
. . .
(B) LESS ACCUMULATED DEPLETICN
. . . . . . . . . .
NIT DEPLETABLE ASSETS. .
. . . . . . . . . . .
12 LAND (NET OF /\NY AMORTIZATION). .
. . . . . . .
13 (A) INI'ANGIBLE ASSETS (AMORTIZABLE ONLY). . . . .
(B) LESS ACCUMULATED AMORTIZATICN. .
. . . . . . .
NIT INI'ANGIBLE ASSETS. . . . . . .
. . . . . .
14 OTHER ASSETS (ATTACH SCHEDULE).
. . . . .
15TCYI'ALASSETS...................
LIABILITIES AND STOCKHOLDERS' EQlJITY16ACCOUNrSPAYABLE................ .
17 MORTGAGES, NOTES. BONDS PAYABLE UNDER 1 YEAR.
. .
18 OTHER CURREN!' LIABILITIES (ATTACH SCHEDULE) . . .
19 LOANS FROM S'I'OCKHOLDERS . . . . . . . .
. . . . .
20 MORTGAGES, NOTES. BONDS PAYABLE OVER 1 YEAR
. . .
21 OTHER LIABILITIES (ATTACH SCHEDULE)
. . . . . . .
22 CAPITAL srocK: A PREFERRED. .
. . . . . . . . . .
BCOMMQN.............
TOTAL CAPITAL STOCK. . .
. . . . . . . . . . .
3 PAID-IN OR CAPITAL SURPLUS. .
. . . . . . . . . .
n RETAINED EARNINGS-APPROPRIATED (A'ITACH SCHEDULE).
15 RETAINED EARNINGS-UNAPPROPRIATED. . .
. . . . . .
16 ADJUSTMENTS TO SHAREHOLDERS' EQUITY (ATTACH SCH).
27 LESS COfiIT OF TREASURY S'1'OCK . . . . .
. . . . . .
28 TCYI'AL LIABILITIES AND groCJQ!OLDERS' EQlJITY. . . .
227,020502,735
1. 600,776
901.959
183,632
156,903
908,766
4, 921. 896
986,870
262.217
718.601
121.486
648,841
36,584,515
(15,949.217)
015,409
015,409
41, 825,304
(66,527,737)
718 601
09/15/2003 - 10:31:11 AM
CONSOL AV1STA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1i20 TAX RETURN
Page 8 of Set 6
AVCOMOR91-1952432
AVCOMWA
91-1952434
AVCOMWY83-0325965
.......... TO' TO"""""""""""""""""'"
SCHEDULE L - BALANCE SHEET, BEGINNING OF YEAR
................. ... ...... ... ..... ..................
Asms1CASH......
............,
2 (A)TFJ\DE NOTES AND ACCOUNTS RECEIVABLE.
. . . . .
(B) LESS ALLOWANCE FOR BAD DEBTS. . .
. . . . . .
NET TRADE RECEIVABLES. . .
. . . . . . . . . .
3INVENI'ORIES......,..........,.
4 U.S. GCJVE:RNMEm OBLIGATIONS. .
. . . . .
5 TAX-EXEMPI' SECURITIES (SEE INSTRUCTIONS).
6 OTHER CURR.ENJ' ASmS (A'M'ACH SCHEDULE). .
1 LOANS TO STOCKHOLDERS. .
. . . . . . . .
8 MORTGAGE & REAL ESTATE LOANS. . .
. . . .
9 OTHER INVES'mENI'S (A'M'ACH SCHEDULE) .
. .
10 (A) BUILDINGS AND OTHER DEPRECIABLE ASSETS.
. . . .
(B) LESS ACC\JMl1LATED DEPRECIATION. .
. . .
NET DEPRECIABLE ASmS . .
. . . . . . . . . .
11 (A) DEPLETABLE ASmS. . . .
. . . . . . . . . . .
(B) LESS ACC\JMl1LATED DEPLETION. . .
. . .
NET DEPLETABLE ASmS. . .
. . . . . . . . . .
12 LAND (NET OF ANY AMORTIZATION). .
. . . . . . . .
13 (A) INI'ANGIBLE ASmS (AMORTIZABLE ONLY).
. . . .
(B) LESS ACC\JMl1LATED AMORTIZATION
. . . . . . . . .
NET INI'ANGIBLE ASmS. . .
. . . . . . . . . .
14 OTHER ASSETS (A'M'ACH SCHEDULE).
. . . . .
15TaI'ALASSETS...................
LIABILITIES AND STOCKHOLDERS' EQUITY
16 ACCOUNTS PAYABLE. . . .
. . . . . . . . . . . . .
11 MORTGAGES, NOTES, BONDS PAYABLE UNDER 1 YEAR. . .
18 OTHER CURRENI' LIABILITIES (A'M'ACH SCHEDULE) . .
19 LOANS FROM STOCKHOLDERS. .
. . . . . . . . . . .
20 MORTGAGES, NOTES, BONDS PAYABLE OVER 1 YEAR . .
21 OTHER LIABILITIES (A'M'ACH SCHEDULE) .
. . . . . .
22 CAPITAL STOCK: A PREFERRED. .
. . . . .
BCClMMON.............
TaI'AL CAPITAL STOCK. . . . . .
. . . . . . . . "
3 PAID-IN OR CAPITAL SURPLUS. . . .
. . . . . . . .
\P REI'AINED EllRNINGS-APPROPRlATED (A'M'ACH SCHEDULE).
f5 REI'AINED EllRNINGS-UNAPPROPRIATED. . .
. . . . . .
26 ADJUS'mENI'S TO SHAREHOLDERS' EQUITY (A'M'ACH SCH).
21 LESS COST OF TREASURY STOCK .
. . . . . . . . . .
28 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY. .
. .
rr.
09/15/2003 - 10:31:11 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
Page 9 of Set 1
2002 CONS. FEDERAL 1120 TAX RE:J'URN
Total Elimination SUbtotal AVD~91-1468571AVISTA91-0462470
........... .......... .... ... ........... ............
SCHEDULE L - BALANCE SHEET, END OF YEAR
.............. ............. ....... ..... ....... ......
ASSETS
1 CASH. . . ,
. . . . . . . . . . . . . . .
2 (A) TRADE NOTES AND ACCOUNI'S RECEIVABLE. .
. . .
(B) LESS ALLOWANCE FOR BAD DEB'I'S .
NE:'I' TRADE RECEIVABLES. .
. . . . . .
3INVEm'ORIES...............
4 U. S, GOVERNMENT OBLIGATIONS. .
. . . . . . . . .
5 TAX-EXEMPI' SECURITIES (SEE INSTRUCTIONS).
6 OTHER CURRmI' ASSETS (ATTACH SCHEDULE). .
. . . .
I LOANS TO STOCKHOLDERS.
. . . . . . . .
8 MORTGAGE & REAL ESTATE LOANS. . .
. . . . . . , .
9 OTHER INITESTMENTS (ATTACH SCHEDULE) .
. .
10 (A) BUILDINGS AND OTHER DEPRECIABLE ASSETS
(B) LESS ACCUMULATED DEPRECIATION. .
. . .
NET DEPRECIABLE ASSETS.
. . . , . . . . . . .
II (A) DEPLETABLE ASSETS
. . . . . , . . . . . .
(B) LESS ACCUMULATED DEPLETION. .
NET DEPLETABLE ASSETS. .
. . . . . .
12 LAND (NE:'I' OF /\NY AMORTIZATICN). . . . .
. . . . .
13 (A) INTANGIBLE ASSETS (AMORTIZABLE CNLY) . .
. . .
(B) LESS ACCUMULATED AMORTIZATION. .
. . .
NET INTANGIBLE ASSETS. . .
. . . . . .
14 OTHER ASSETS (ATTACH SCHEDULE). . , .
. .
15TOTALASSETS...........,.......
LIABILITIES AND STOCKHOLDERS' EQUITY16ACCOUNrSPAYABLE................ .
17 MORTGAGES, NOTES, BONDS PAYABLE UNDER 1 YEAR, . .
18 OTHER CURRmI' LIABILITIES (ATTACH SCHEDULE) .
. .
19 LOANS FROM STOCKHOLDERS. .
. . . . . . . . . . .
20 MORTGAGES, NOTES, BONDS PAYABLE OVER 1 YEAR . .
21 OTHER LIABILITIES (ATTACH SCHEDULE) .
. .
22 CAPITAL STOCK: A PREFERRED. . . . . .
. . . . .
BCOMMON....,........
TOTAL CAPITAL STOCK. . .
. . . , . . . . . .
'.3 PAID-IN OR CAPITAL SURPLUS. . .
. , . . . . . . .
f RETAINED EARNINGS-APPROPRIATED (ATTACH SCHEDULE).
P RETAINED EARNINGS-UNAPPROPRLATED. ,
. . . . . . .
~6 ADJUSTMENTS TO SHAREHOLDERS' EQUITY (ATTAcIi SCH).
2, LESS COST OF TREASURY STOCK . . . .
. . . . . . .
28 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY.
. . .j!..
184.842,257 184,842,257 34,245,/14 996
688,023,560 688,023.560 171.46,,501 722,136
4/,241,309 4,,241,309 688,665
640,182,251 640,782,251 168,118,842 722,136
21. 989, 219 21. 989,219 20,332,646
410,318,256 410,318,256 40,,958 99,
307,684,426 307,684,426 10,132,803
304,406,231 304,406,231 265,259,814
842,365,444 842,365,444 824,196.090
1.462,040,787 462,040,787 1.440,463,724
10,920,390 10,920,390 70,452,632 467,758
526.017 57,526.017 38,254.501
12,4,5,335 12,475.335
45.050.682 45,050.682 38,254,501
342 217.342742 836,261.138 1. 694 108
360 010 360.971.010 615.197.155 14. 022.798
304,535,386 304,535.386 300,000
98,085 98,085
611,566.120 611 ,566,120 116,857,822 (1,083,483)
1.122,532.385 1.122,532,385 107.658.329
994,341,260 994.341.260 638.939,342
65,380,359 65.380.359 33,250,000
1. 045,448,774 1.045,448,774 623,091,721 273,500
1.110, 829,133 1.110,829,133 656,341,721 273,500
140,463,492 140,463,492 (11.927,831)(4,043,647)
548,121 1.548,121 1.548,121
27,870,254 2,,8,0,254 124.588,828 14,576,428
(18,813,226)(18.813,226)(18,809,177)
360.9/1 . 010 360.911.010 615.197.155 14,022.798
09/15/2003 - 10:31:17 AM
CONSOL AV!~A & SlIBSIDIARIES
Year: 2002
Page 9 of Set 2
2002 CONS. FEDERAL 1120 TAX RETlJRN
AVCAP
91-1774761
AVLABS91-1701025
AVArJIlm
91-1701028
AVENER
91-1714871
AL'l'US
91-1653826
. ..... ...... ..... ............. ....... ...... ... ......
SCHEDULE L - BALANCE SHEEr, END OF YEAR
. .... ...... .... ........ ..... ........ ....... .........
1 CASH.1.305,374 97,955 (12,276)148,892,314
2 (A) TRADE NOTES AND ACCOUNI'S RECEIVABLE.124,062,687 1. 013,932 1.741,627 382,424,262
(B)LESS ALLOWANCE FOR BAD DEBTS 124,212 44,005,703
NET TRADE RECEIVABLES.124,062,687 013.932 1.617,415 338.418,559
3 INVENI'ORIES .243,686
4 U. S. GOVERNMEm OBLIGATIONS.
5 TAX-EXEMPJ' SECURITIES (SEE INsrRUCTIONS).
6 OTHER CURRENI' ASSFJ'S (ATTACH SCHEDULE).196,373 615,935 402,264,057
7 LOANS TO ~OCRHOLDERS .
8 MORTGAGE & REAL E~ATE LOANS.
9 OTHER INVES'I'MENJ'S (ATTACH SCHEDULE)267,798,422
10(A)Bl1ILDINGS AND OTHER DEPRECIABLE ASSFJ'S 464,746 10.293,056 12,249,880
(B)LESS ACCUMULATED DEPRECIATION.1.684,344 341,538 1. 666,741
NEJ' DEPRECIABLE ASSEI'S .780,402 951,518 10,583,139
11 (A) DEPLEJ'ABLE ASSFJ'S
(B)LESS ACCUMULATED DEPLEJ'ION .
NET DEPLEJ'ABLE ASSEI'S.
12 LAND (NET OF 1Mf AMORTIZATION).
13(A)INTANGIBLE ASSFJ'S (AMORTIZABLE ONLY)199.583
(B) LESS ACCUMULATED AMORTIZATICI'iI.
NET INTANGIBLE ASSEI'S.199,583
14 OTHER ASSFJ'S (ATTACH SCHEDULEJ.459.762 25 560.503 352,065.197
15 TarAL ASSFJ'S.393,166.483 792.110 31.733.095 1. 252, 422,849
LIABILITIES AND m'QCKHOLDERS'EQUITY
16 ACCOUNTS PAYABLE.30,260 142,626 563.537 301,178,651
17 MORTGAGES. NOTES,BONDS PAYABLE UNDER 1 YEAR.
18 OTHER CURRENI' LIABILITIES (ATTACH SCHEDULEJ 136,398,489 886.319 27,630,144 393,162,423
19 LOANS FROM STOCKHOLDERS .
20 MORTGAGES, NOTES, BONDS PAYABLE OVER 1 YEAR .11,551.351 115,970
21 OTHER LIABILITIES (ATTACH SCHEDULE)355.375 355,206,899
22 CAPITAL Sl'OCK: A PREFERRED.457.285
B COMMON .131,500,000 23,900,000 23.957,007 140,761.902
TarAL CAPITAL Sl'OCK.131.500,000 23,900,000 27,414.292 140,761,902
~3 PAID-IN OR CAPITAL SURPLUS. .
. . . . . . . . . .
52.751,609 28,490,461 18,019,704
A RETAINED EARNINGS-
APPROPRIATED (ATTACH SCHEDULE).
RETAINED EARNINGS-UNAPPROPRIATED. . . . .
. . . .
72,486,125 (47,623,247)(53,801,308J 61.997,004
26 ADJUsrMmJ'S TO SHllREHOLDERS' EQUITY (ATTAcH sea).(4, 049J
27 LESS CO~ OF TREASURY ~OCK
28 TOTAL LIABILITIES AND ~OCKHOLDERS'EQUITY.393.166.483 792,110 31 ,733, 095 1. 252, 422,849
ASSFJ'S
09/15/2003 - 10:31:17 AM
CONSOL AVI STA & SUBSIDIARIES
Year: 2002
Page 9 of Set 3
2002 CONS, FEDERAL 1120 TAX RETURN
WWPREC
91-1836616
A VPOWER
91-1937513
AVI STA 'J'UR PtIR
91-2006462
A VI NJ'NL91-1699478
AVISTA 'NC INC
91-1978614
....... ........... .... ........ .......... ...... ......
SCHEDULE L - BALANCE SHEET, END OF YEAR
........ ............ ....... ... ......................
ASSETS
1 CASH. . . .
. . . . . . . . . . . . . .
2 (A) TRADE NOTES AND ACCOUNTS RECEIVABLE.
. . , .
(B) LESS ALLOWANCE FOR BAD DEBJ'S . . . . .
NEJ' TRADE RECEIVABLES. .
. . . . . . . . . . .
3INVmI'ORIES...................
4 U.S. GOVERNMENT OBLIGATIONS.
. . . . . .
5 TAX-EXEMPT SECURITIES (SEE INSTRUCTIONS).
6 OTHER CURRENI' ASSETS (ATTACH SCHEDULE).
7 LOANS TO STOCKHOLDERS. .
. . . . . . . .
8 MORTGAGE & REAL ESTATE LOANS.
. . . . . .
9 OTHER INVESTMENTS (ATTACH SCHEDULE) ,
. . . . . .
10(A) BUILDINGS AND OTHER DEPRECIABLE ASSETS
(B) LESS ACCUMULATED DEPRECIATION. . . .
NET DEPRECIABLE ASSETS.
. . .
11 (A) DEPLETABLE ASSETS
. . . . . . . . . .
(B) LESS ACCUMULATED DEPLETION. .
NET DEPLETABLE ASSETS. . . . .
. . . .
12 !.ANIJ (NET OF ANY AMORTIZATION). .
. . . . . . . .
13 (A) INJ'ANGIBLE ASSETS (AMORTIZABLE ONLY) .
(B) LESS ACCUMULATED AMORTIZATION. . .
. .
NEJ' INJ'ANGIBLE ASSETS. .
. . . . . . .
14 OTHER ASSETS (ATTACH SCHEDULE). . .
. . . . . . .
15 'JUJ'AL ASSETS. .
. . . . . . . . .
LIABILITIES AND STOCKHOLDERS' EQUITY16ACCOUNTSPAYABLE................ .
17 MORTGAGES. NOTES. BONDS PAYABLE UNDER 1 YEAR. . .
18 OTHER CURRENI' LIABILITIES (A'T"J'ACH SCHEDULE) .
. .
19 WANS FROM STOCKHOLDERS.
. . . . . . . . . . . .
20 MORTGAGES, NOTES, BONDS PAYABLE OVER 1 YEAR
. . .
21 OTHER LIABILITIES (ATTACH SCHEDULE) . .
. . . . .
22 CAPITAL S'J'OCK: A PREFERRED. .
. . . . . . . . . .
BCOMMON.............
'JUJ'AL CAPITAL STOCK. .
. . . . . . . . . . . .
3 PAID-IN OR CAPITAL SURPLUS. .
. . . . . . . . . .
\~ RETAINED EARNINGS-APPROPRIATED (ATTACH SCHEDULE).
/5 RETAINED EARNINGS-UNAPPROPRIATED. .
. . . . . . .
26 ADJUS'1'MENJ'S TO SHAREHOLDERS' EQUITY (A'T"J'AcH scH) .
27 LESS COST OF TREASURY STOCK . .
. . . . . . . . .
28 'JUJ'AL LIABILITIES AND STOCKHOLDERS' EQUITY.
. . .
32,313
32.313
204 (17,196)
000 295.305
000 295.305
(74)
(1.204)(278,035)
09/15/2003 - 10:31:17 AM
CONSOL AVI!n'A &, SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'lJRN
A VENr
91-2028209
!'Em
91-1278726
AM&D
94-2378705
............... ....... ..............................
SCHEDUJ..E L - BALANCE SHEEr, END OF YEAR
...... .......... ... ........ ............ ............
ASSE:I'S
1 CASH.
2 (A) TRADE NarES AND ACCOUNTS RECEIVABLE.
(B) LESS ALLOWANCE FOR BAD DEBTS.
NEI' TRADE RECEIVABLES.
3 INIIENI'ORIES .
4 U. S. GOVERNMENJ' OBLIGATIONS.
5 TAX-EXOO'I' SECURITIES (SEE INm-RUCTIONS).
6 OTHER CURRENI' ASSE:I'S (ATTACH SCHEDULE).
7 LOANS TO !n'OCJ(HOLDERS .
8 MORTGAGE &, REAL E!n'ATE LOANS.
9 OTHER IN\lES'rnENJ'S (ATTACH SCHEDULE)
10(A) WILDINGS AND OTHER DEPRECIABLE ASSETS
(B) LESS ACCUMULATED DEPRECIATION.
NET DEPRECIABLE ASSE:I'S .
11 (A) DEPLETABLE ASSEI'S
(B) LESS ACCUMULATED DEPLETION .
NET DEPLETABLE ASSEI'S.
12 LAND (NEI' OF mY AMORTIZATION) .
13 (A) INI'ANGIBLE ASSE:I'S (AMORTIZABLE ONLY)
(B) LESS ACCUMULATED AMORTIZATION.
NEI' INI'ANGIBLE ASSE:I'S.
14 OTHER ASSETS (ATTACH SCHEDULE).
15 TarAL ASSETS.
LIABILITIES AND 5I'OCKHOLDERS' EQUITY
16 ACCOUNI'S PAYABLE.
17 MORTGAGES, NOTES, BONDS PAYABLE UNDER 1 YEAR.
18 OTHER CURREN!' LIABILITIES (A'ITACH SCHEDULE)
19 LOANS FROM STOCJQiOLDERS
20 MORTGAGES, NarES, BONDS PAYABLE OVER 1 YEAR
21 OTHER LIABILITIES (ATTACH SCHEDULE)
22 CAPITAL !n'OCK: A PREFERRED.
B COMMON .
TarAL CAPITAL STOCK.
"3 PAID-IN OR CAPITAL SURPUJS.
. ~ REI'AINED EARNINGS-APPROPRIATED (ATTACH SCHEDULE).
:J REI'AINED EARNINGS-UNAPPROPRIATED. . .
. . . . . .
26 ADJUsrMENI'S TO SHAREHOLDERS' EQUITY (A'ITAcH SCR).
27 LESS cosr OF TREASURY srOCK
28 TOTAL LIABILITIES AND srOCJ(HOLDERS' EQUITY.
i' .
32,027,169
32 027 174
(95,585)
155,951
46,978,236
46,978,236
375,788
(21.387,216)
027 174
004
077,068
077,068
84,399
975,800
196 305
254,644
238,783
(1.305,780)
28,996,026
28,996,026
06,987,368)
196 305
305,099
180,415
90,454
089,961
1. 412,887
891,037
12,138,735
876,731
262,004
18,991. 701
12,475,335
516,366
477 354
013,570
98,085
588,200
206,735
613,600
28,673,074
283
28,675,357
939,501
(27,657,694)
477 354
BAMI
91-1702723
(12,249,768)
80,232
80,232
536
375,873
135
135
91,179
(12,636,723)
169 536
Page 9 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:11 AM
CONSOL AVl fOrA & SUBSIDIARIES
Year: 2002
Page 9 of Set 5
2002 CONS. FEDERAL 1120 TAX RETtJRN
AVCOM91-1923158
AVCOMID
82-0509895
AVCOMMI'
81-0523764AVCOMCA
91-1981390
AVCOMCO
91-2032766
......... ... ... ... ........ ............. ........ .....
SCHEDULE L - BALANCE SHEET, END OF YEAR
... ............................................ .....
ASSETS
1 CASH. . .
. . . . . . . . . . . . . . . .
2 (A) TRADE NarES AND ACCOUNI'S RECEIVABLE. .
. . .
(B) LESS ALLOWlINCE FOR BAD DEBT'S. . .
. . . . . .
NET TRADE RECEIVABLES. .
. . . . . .
3INVENJ'ORIES...................
4 U.S. GOVERNMENI' OBLIGATIONS. .
. . . . .
5 TAX-EKEMPI' SECtJRITIES (SEE IN51'RUcrIONS) ,
6 OTHER CURRmr ASSETS (A'ITACH SCHEDULE). .
. . . .
7 LOANS TO S!'OCKHOLDERS . . . . . . . .
. . . . . .
8 MORTGAGE & REFlL EfOrATE LOANS.
. . . . . . . . . .
9 OTHER INVESTMENI'S (A'ITACH SCHEDULE) . . .
. . . .
10 (A) BUILDINGS AND OTHER DEPRECIABLE ASSETS
(B) LESS ACCUMULATED DEPRECIATION. . .
. . . . . .
NET DEPRECIABLE ASSETS. .
. . . . . . . . . .
11 (A) DEPLETABLE ASSEI'S .
. . . . .
(B) LESS ACCUMULATED DEPLE"I'ION . . . . . .
. . . .
NE"I' DEPLETABLE ASSETS. .
. . .
12 LAND (NE"I' OF ANY AMORTIZATION). .
. . . .
13 (A) INTANGIBLE ASSET'S (.AMORTIZABLE ONLY) .
(B) LESS ACCUMULATED AMORTIZATION. .
. . . . . . .
NET INTANGIBLE ASSETS. .
. . . . . . . . . . .
14 OTHER ASSETS (A'ITACH SCHEDULE). .
. . . .
15TOTALASSETS...................
LIABILITIES AND r;rocKHOLDERS' EQUITY16ACCOUNTSPAYABLE................ .
17 MORTGAGES, NarES, BONDS PAYABLE UNDER 1 YEP.R. . .
18 OTHER CtJRRmr LIABILITIES (A'M'ACH SCHEDULE) . .
19 LOANS FROM r;rocKHOLDERS
. . . . . . . . . . . . .
20 MORTGAGES, NarES, BONDS PAYABLE OIlER 1 YEAR . . .
21 OTHER LIABILITIES (A'ITACH SCHEDULE) .
. .
22 CAPITAL srocK: A PREFERRED.
. . . . . . . . . . .
BCOMMON.............
TOTAL CAPITAL STOCK. .
. . . . . . . , . . .
"3 PAID-IN OR CAPITAL SURPLUS. . .
. . . . . . . . .
~ REI'AINED EllRNINGS-APPROPRIATED (A'I'J'ACH SCHEDULE).
5 REI'AINED EFlRNINGS-UNAPPROPRIATED. .
. . . . . . .
26 ADJUSTMENI'S TO SHAREHOLDERS' EQUITY (A'ITACH son.
27 LESS COfor OF TREFISURY STOCK . . . .
. . . . . . .
28 TOTAL LIABILITIES AND srocKHOLDERS' EQUITY. . . .
072
301,613
299, 962
651
(145,500)
245. 000
105 223
1.052,098
21,691.659
21,691,659
42,766,802
(65,405,336)
105 223
09/15/2003 - 10:31:17 AM
CONSOL AVI STA & SUBSIDIARI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFI'URN
AVCOMOR91-1952432
AVCOMWA91-1952434
AVCOMW'f
83-0325965
Page 9 of Set 6
............ ....... ........ .......... .... ...... .....
SCHEDULE L - ~LANCE SHEET, . END OF YEAR
.... ........... ...... ........ .......................
ASSErS
1 CASH. . . .
. . . . . . . . . . . . . . .
2 (A) TRADE NOTES AND ACCOUNI'S RECEIVABLE. .
. . .
(B) LESS ALLOWANCE FOR ~D DEBTS. . .
. . . . . .
NET TRADE RECEIVABLES. .
. . . . . . .
3INVEN'I'ORIES...............
4 U.S. GIJIIERNMENI' OBLIGATIONS. . .
. . . .
5 TAX-EXEMPT SECURITIES (SEE INSTRUcrIONS).
. . . .
6 OTHER CURREN!' ASSETS (A'M'ACH SCHEDULE). . . . . .
7 LOANS 'TO STOCKHOLDERS. .
. . . . . . . . . . . .
8 MORTGAGE & REAL ESTATE LOANS.
. . . . . . . . . .
9 OTHER INVESTMENI'S (A'M'ACH SCHEDULE) . . . . .
. .
10 (A) WILDINGS AND OTHER DEPRECIABLE ASSErS
(B) LESS ACCUMULATED DEPRECIATION.
. . . . , . . .
NET DEPRECIABLE ASSEI'S .
. . . . . . . . . . .
11 (A) DEPLETABLE ASSETS
. . . . . . . . . . . . . .
(B) LESS ACCUMULATED DEPLETION. . .
. . . . . . .
NET DEPLETABLE ASSErS. . .
. . . . . . . . . .
12 LAND (NET OF MN AMORTIZATION). .
. . . . . . . .
13 (A) INTANGIBLE ASSETS (AMORTIZABLE ONLY) .
. . . .
(B) LESS ACCUMULATED AMORTIZATION.
. . . . . . . .
NET INTANGIBLE ASSErS. .
. . . . . . . . . .
14 OTHER ASSErS (A'M'ACH SCHEDULE),
. . . . . . . . .
15'I'C1I'ALASSErS...................
LIABILITIES AND STOCKHOLDERS' EQUITY16ACCOUNrSPAYABLE................ .
17 MORTGAGES, NOTES, BONDS PAYABLE UNDER 1 YEAR. . .
18 OTHER CURRENI' LIABILITIES (A'M'ACH SCHEDULE) . .
19 LOANS FROM STOCKHOLDERS. .
. . . . . . . . . . .
20 MORTGAGES, NOTES, BONDS PAYABLE OVER 1 YEAR .
. .
21 OTHER LIABILITIES (A'M'ACH SCHEDULE) . .
. . . . .
22 CAPITAL STOCK: A PREFERRED.
. . . . . . .
BCOMMCIN.............'I'C1I'ALCAPITALsrocK......,.......
"3 PAID-IN OR CAPITAL SURPLUS. . .
. . . . . . . .
. P RETAINED E1IRNINGS-APPROPRIATED (A'ITACH SCHEDULE).
)!; RETAINED E1IRNINGS-UNAPPROPRIATED. .
. . . . . . .
26 ADJUS"nIENI'S 'TO SHAREHOLDERS' EQUITY (A'M'ACH SCH).
27 LESS COST OF TREASURY STOCK . .
. . . . . . . . .
28 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY.
. . .
09/15/2003 - 10:31:17 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
OTHER CURRENJ' ASSFI'S
?REPAID EXPENSES
Interest" DiVidends Receivable
Rents Receivable
Non-Mon. Power Exchange
DEFERRED INCOME TAX-CURRENJ'
INTEREST RECEIVABLE - ASSOCIATED COS
?REPAID EXPENSES
Tal'AL
OTHER INllESTMENTS
INllESTMENI'S IN SUBSIDIARIES
INllESTMENTS - VALUATION ACcr
INllESTMENI' IN ITRON, INC. STOCK
ill SCELlJ\NEOUS OTHER INllESTMENTS
INllESTMENT IN HOUSING PROJEcrS
STETIM PLANT SQUARE INllESTMENT
INllESTMENI' IN NW VENrlJRE PARmERS
INllEST IN INLAND NW INllESTORS
Tal'AL
CY!'HER ASSFI'S
DEFERRED TAXES
Notes Rec - Miscellaneous
CONSTRUcrION IN PROGRESS
Electric CWIP
Gas - CWI P
COImIon Plant - CWIP
CII'HER L. T. NaTES" ACCOUNTS RECEIV.
DEFERRED CHARGES
ill SCELlJ\NEOUS
Unamort Debt Expense
Unamort Loss on Reacquired Debt
Investment in Subsidiaries
Other Investments - Miscellaneous
Other Invest - Weatherization
Page 10 of Set 1
2002 CONS. FEDERAL 1120 TAX RETURN
Total Elimination AVISTA
91-0462470
AVDEIIEL
91-1468571Subtotal
SUPPORT SCHEDULE FOR BEGINNING-YEAR BALANCE SHEET
STATEMENT - FORM 1120. PG 4. SCH L. LN 6. BEG
aTHER CURRENI' ASSFI'S - BEGINNING
493,445.878
275, 937
737, 960
018,091
18.698,940
248,950
345.551
514 307
493.445,878 185,342 50.000
275.937 250,267 25,670
737.960 737,960
1.018,091 018,091
18.698,940
248,950
345
514 307 660 75 670
STATEMENT - FORM 1120, PG 4, SCH L, LN 9, BEG
OTHER INllESTMENI'S - BEGINNING
395.428.333 395,428.333
1. 436.291 1.436.291435.861 435.861
823,644 823,644 049,581
442,917 1.442,917 1. 442,917
326.931 326, 931 326.931
527,854 527, 854 527, 854
699 088 699.088 699 088
413 120 919 413 120 919 046 371
STATEMENT FORM 1120, PG 4, SCH L,LN 14, BEG
CTI'F!ER ASSEI'S - BEGINNING
1.214.171 214,171
1. 429.224 429,224 573.000 795,394
1, 626,444 1. 626,444 1.078,073
49,212.991 49,212,991 49,212,991
032.982 032,982 032.982
1.718,112 1. 718,112 1. 718,112
157.592 157,592 157.592
52,679.575 52.679,575 52,679,575
387,138.385 387.138.385.
26,075.057 26.075.057 26,075.057
13,418.652 \ 0 13,418.652 13.418,652
350,746.583 350,746.583 350,746.583
692.877 692,877 692,877
206,825 206, 825 206,825
09/15/2003 - 10:31:17 AM
CONSOL AVHITA & SUBSIDIARIES
Year: 2002
OTHER CURRENT' ASSEI'S
PREPAID EXPENSES
Interest & Dividends Receivable
Rents Receivable
Non-Mon. Power Exchange
DEFERRED INCOME TAX-CURRmI'
INTEREST RECEIVABLE - ASSOCIATED COS
PREPAID EXPENSES
TOTAL
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP
91-177~761
AVLABS
91-1701025
AVAU'VPJ'/
91-1701028
A VENER91-171~871
Page 10 of Set 2
ALTUS
91-1653826
OTHER INVESTMENJ'S
INVESTMENJ'S IN SUBSIDIARIES 3~6. 988.460
INVESTMENI'S - VALUATION ACCT 1.436,291
INVESTMENJ' IN ITRON,INC. STOCK 435,861
MISCELLANEOUS OTHER INVESTMENTS
INVESTMENJ' IN HOUSING PROJECTS
STEAM PL1INI' SQUARE INVESTMENJ'
INVESTMENI' IN NW VEm'URE PARTNERS
INVEST IN INLAND NW INVESTORS
TOTAL 348,860,612
14 OTHER ASSEI'S
DEFERRED TAXES
Notes Rec - Miscellaneous
CONSTRUCTION IN PROGRESS
Electric CWIP
Gas - CWIP
Common Plant - CWIP
OTHER L.T. NOTES & ACCOUNTS RECEIV.
DEFERRED CHARGES
MI SCELLANEOUS
Unamort Debt Expense
Unamort Loss on Reacquired Debt
Investment in SUbsidiaries
Other Investments - Miscellaneous
Other Invest - Weatheri zation
SUPPORT SCHEDULE FOR BEGINNING-YEAR Bl\LANCE SHEET'
STATEMEm - FORM 1120, PG 4, SCH L, LN 6, BEG
OTHER CURRENT' ASSEI'S - BEGINNING
60,098 ~90,752,839
18,434,941
345.551
60.098 345,551 509 187 780
STATEMEm - FORM 1120, PG 4, SCH L, LN 9, BEG
OTHER INVES'I'MEN'I'S - BEGINNING
STATEMEm FORM 1120, PG 4, SCH L.LN 14, BEG
OTHER ASSETS - BEGINNING
1.21~.171
258,949 36.308
887,934 384,241.348
09/15/2003 - 10:31:11 AM
CCHilSOL AVHITA & SUBSIDIARIES
Year: 2002
OTHER CURREm' ASSETS
PREPAID Ex:PmSES
Interest & Dividends ReceivableRents Receivable
Non-Men. Power Exchange
DEFERRED INCOME TAX-ClJRRENI'
INJ'ERESI' RECEIVABLE - ASSOCIATED COS
PREPAID EXPENSES
TOTAL
OTHER INVESI'MENJ'S
INVESTMENTS IN SUBSIDIARIES
INVESTMENTS - VALUATICHil ACCT
INVESTMENT IN ITRON, INC. SI'OCK
M1 SCELLANEOUS OTHER INVESTMENTS
INVESTMENT IN HOUSING PROJECTS
SI'EAM PLANT SQUARE INVESTMENT
INVESTMENT IN NW VE!mJRE PAR'rnERS
INVESI' IN INL1INIJ NW INVESI'ORS
TOTAL
1:.
14 OTHER ASSETS
DEFERRED TAXES
Notes Rec - Mi scellaneo\ls
CCHilSI'RUCTION IN PROGRESS
Electric CWIP
Gas - CWIP
Common Plant - CWIP
OTHER L.T. NOTES & ACCOUNI'S RECEIV.
DEFERRED CHARGES
MI SCELLANEOUSUnamort. Debt Expense
Unamort Loss on Reacquired Debt
Investment in Subsidiaries
Other Investments - Miscellaneous
Other Invest - Weatherization
2002 CONS. FEDERAL 1120 TAX REI'tJRN
WWPREC91-1836616
A VPOWER91-1937513
AVINJ'NL
91-1699478
AVJ SI'A TUR ?fIR
91-2006462
SUPPORT SCHEDULE FOR BEGINN1NG-YEAR BALANCE SHEE:!'
SI'ATEMEN'I' - FORM 1120, pc; 4, SCH L, I..N 6, BEG
OTHER CURRENI' ASSETS - BEGINN1NG
SI'ATIMENT - FORM 1120, pc; 4, SCH L, I..N 9, BEG
OTHER INVESTMENTS - BEGINNING
SI'ATEMENT FORM 1120, pc; 4, SCH L,I..N 14, BEG
OTHER ASSETS - BEGINNING
Page 10 of Set 3
AVI fn'A SVC INC
91-1978614
09/15/2003 - 10:31:17 AM
CONSOL AV1STA & SUBSIDIARIES
Year: 2002
Page 10 of Set. 4
2002 CONS. FEDERAL 1120 TAX RE1'\JRN
VEN!'
91-2028209
PENT
91-1278726
AM&D94-2378705
BAM191-1702723
IRSG
91-1999108
SlJPPOR'I' SCHEDULE FOR BEGI~ING-YEAR Bl\I.J.NCE SHEET
STA'I'EMENI' - FORM 1120. PG 4. SCH L, LN 6. BEG
arHER CIJRJ!!NI' ASSE:I'S - BEGINNING
OTHER CURREm' ASSEI'S
PREPAID EXPENSES 240,696
Interest & Dividends Receivable
Rents Receivable
Non-Mon. Power Exchange
DEFERRED INCOME 'I'AX-CURRD1I'119.399 144,600
INI'ERE5I' RECEIVABLE - ASSOCIA'I'ED cas 248,950
PREPAID EXPmSES
'I'O'I'AL 368.349 385,296
5rA'l'EMENI'FORM 1120, PG 4, SCH L, LN 9. BEG
OTHER INVE!m!ENI'S - BEGINNING
OTHER INVES'!'MENTS
INVESI'MENI'S IN SUBSIDIARIES 41,438,814 19,250,827 (12.249,768)
INVESTMENI'S - VAillATION ACC'I'
INVES'I'MOO' IN I 'I'RON. INC. 5I'OCK
MI SCELLANEOUS OTHER INVESI'MENI'S 774.063
INVESI'MENI' IN HOUSING PROJECTS
5I'EFIM PLANT SQUARE INVESI'MENI'
INVES'I'MOO' IN NW VENl'URE PARTNERS
INVEST IN INLAND NW INVE5I'ORS
TOTAL 46.212.87")250 827 249 768
5rATEMENI'FORM 1120, PG 4. SCH L,LN 14. BEG
OTHER ASSE:I'S - BEGINNING
i4 OTHER ASSE:I'S
DEFERRED TAXES
Notes Rec - Miscellaneous 60.830
CONSI'RUC'I'ION IN PROGRESS
Electric CWIP
Gas - CWIP
Common Plant - CWIP
OTHER L.T. NOTES & ACCOUNI'S RECEIV.
DEFERRED CHARGES
MI SCELLANEOUS
Unamort Debt Expense
Unamort Loss OIl Reacquired Debt
Investment in SubsidiariesOther Invest.ments -. Miscellaneous
Other Invest - Weatherization
09/15/2003 - 10:31:17 AM
CONSOL AVlr;TA " SUBSIDIARIES
Year: 2002
OTHER CURR.Em ASSEJ'S
PREPAID EKPENSES
Interest" Dividends ReceivableRents Recei vahle
Non-Mon. Power Exchange
DEFERRED INCOME 'I'AX-CURR.Em
INJ'EREr;T RECEIVABLE - ASSOCIATED COg
PREPAID EJ(P~SES
'I'O'I'AL
OTHER INVES'I'MENI'S
INVES'I'MENI'S IN SUBSIDIARIES
INVEm1o!Em'S - VALUATION ACC'I'
INVES'I'MENI' IN I TRQN , INC. S'I'OCK
MI SCELl.ANEOUS OTHER INVEm1o!Em'S
INVES'I'MENI' IN HOUSING PROJEC'I'S
r;TEAM PLANI' SQUARE INVES'I'MENI'
INVES'I'MENI' IN NW VEm'tJRE PARTNERS
INVEr;T IN INLAND NW INVE5'TORS
'I'O'I'AL
14 OTHER ASSEJ'S
DEFERRED TAXES
Notes Rec - Mi scellaneous
CONSTRUC'I'ION IN PROGRESS
Electric CWIP
Gas - CWIP
Common Plant - CWIP
OTI!ER L. '1'. NarES" ACCOUNJ'S RECErv.
DEFERRED CHARGES
MI SCELLANEOUS
Unamort Debt Expense
Unamort Loss on Reacquired Debt
Investment in Subsidiaries
Other InvestJnents - Miscellaneous
Other Invest - Weatherization
2002 CONS. FEDERAL 1120 TAX RE'I'URN
AVCOM
91-1923158
AVCOMCA
91-1981390
AVCOMCO
91-2032766
SUPPORT SCHEDULE FOR BEGINl'JING-YEAR BALANCE SHEE:I'
r;TATEMEm" - FORM 1120, pc; 4, SCH L, LN 6, BEG
OTHER CURRENT ASSETS - BEGINl'JING
156,903
156 903
r;TATEMEm" - FORM 1120, pc; 4, SCH L, LN 9, BEG
OTHER INVESI'MEm'S - BEGINNING
r;TATEMEm'- FORM 1120, pc; 4, SCH L, LN 14. BEG
OTHER ASSETS - BEGINl'JING
253,114
103
AVCOMID
82-0509895
Page 10 cf Set 5
AVCClMM1'
81-0523764
09/15/2003 - 10:31:17 AM
CONSOL AVISTA (, SUBSIDIARIES
Year: 2002
OTHER CURREm ASSEI'S
PREPAID EXPENSES
Interest (, Dividends Receivable
Rents Receivable
Non-Mon. Power Exchange
DEFERRED INCOME TAX-CURREm
INl'EREST RECEIVABLE - ASSOCIATED COS
PREPAID EXPENSES
TOTAL
OTHER INVE~SINVE~S IN SUBSIDIARIESINVE~S - VALUATION ACCT
INVESTMENT IN ITRON, INC. STOCK
HI SCELLANEOUS arHER INVESTMENTS
INVESTMENT IN HOUSING PROJECTS
STEAM PI...Am" SQUARE INVESTMENTINVE~ IN NW VENI'URE PAR'INERS
INVEST IN INLAND NW INVESTORS
TOTAL
r..
14 OTHER ASSETS
DEFERRED TAXES
Notes Rec - Miscellaneous
CON51"RUCTION IN PROGRESS
Electric CWI P
Gas - CWIP
Cammon Plant - CWIP
OTIIER L. T, NOTES" ACCOUNi'S RECEIV.
DEFERRED CHARGES
MI SCELLANEOUS
Unamort Debt ExpenseUnamort Loss on Reacquired Debt
Investment in SUbsidiaries
Other Investments - Miscellaneous
Other Invest - Weatherization
Page 10 of Set 6
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOMOR
91-1952432
AVCOMWA
91-1952434
AVCCfJMf
83-0325965
SUPPORT SCHEDULE: FOR BEGINNING-YEAR BALANCE SHEIT
STATEMENT - FORM 1120, PG 4, SCH L, l.N 6, BEG
OTIIER CURROO" ASSEI'S - BEGINNING
STATEMENT - FORM 1120, PG 4, SCH L, l.N 9, BEG
OTHER INVE~S - BEGINNING
STATEMENT FORM 1120, PG 4, SCH L,l.N 14, BEG
OTIIER ASSETS - BEGINNING
09/15/2003 - 10:31:1"7 AM
CONSOL AV1 STA & SUBSIDIARIES
Year: 2002
Page 11 of Set 1
TOTAL
2002 CONS. FEDERAL 1120 TAX RE'I"IJRN
Total Elimination SUbtotal AV1STA AVDEI!E;L
91-0462470 91-468571
70,311 70.311 70,311
82,378,952 82.378,952 82,378,952
(39,064,932)(39,064,932)(39,064,932)
(3)(3)(3)
11,929,432 11, 929,432 11. 929.432
147,168 147.168 147,168
295,638.252 295.638.252 295.638,252
973,065 973,065 973,065
(2.081.155)(2.081,155)(2,081.155)
518.763 518,763 518,763
149,032.456 149,032,456 149,032,456
86,203,446 86,203,446 86,203,446
16,702.006 16,702,006 16,702,006
797 231 1.510,797,231 1114,804,415 059
Exec:uti ve Deferral Plan
Investment in Exchange Power
Acc:urn Arnort - Exchange Power
OTHER SPEC ruNDS - RETRMl' BEN TRUST
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans Serv
Other. Regulatory Assets
Preliln SUrvey & Invstgtn - Creston
Misc Clearing AcoountsVari ous Suspense Workorders
FAS 109 - Various
Regulatory Items
Conservation Program Workorden
STATEMENT - FORM 1120, PG 4. SCH L, ill 18, BEG
OTHER CURRENT LIABILITIES - BEGINNING
18 OTHER CURRENT LIABILITIES
FEDERAL INCOME TAX PAYABLE
Taxes Accrued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE
Tax Collections Payable
TAXES - OTHER
INTEREST
Interest Accr - Long Term Debt
Interest Accr - Other Liabilities
Interest Accr - CUst Deposits
AFFILIATES PAYABLE
Accts Pay - Associated Companies
ACCRUED EXPENSES
HI SCELLANEOUS
CUSTOMER DEPOSITS
CUstomer Advances
TOTAL
(9.941.254)(9.941,254)(1.033,984)
(20.229.945)(20,229,945)(20,229.945)
(2,587.067)(2.587,067)269.881
92,150 92,150
374.037 374,037 374,374
487,581 487.581 623
001 001
18,591.344 18,591.344 18,591.344
242 242 242
(8,218)(8,218)(8,218)
272,710 272,710
205,888,573 205,888,573 20,512,592
25,840'338 25,840,338
400,000,203 400.000.203
820,410 820,410 820,410
1. 2 981. 208 981.208
627,588.313 627.588,313 24,042.007 (761.480)
STATEMENT - FORM 1120, PG 4, SCH L, ill 21. BEG
OTHER LIABILITIES - BEGINNING
...
21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES 53,665, 922 53,665.922
AccUtn Def Inc Tax Credits 718,884 718,884 718.884
Accum Def FIT - KF Writeoff Reserve (1.974.520)(1.974,520)(1,974,520)
ACCUIn Def FIT - Centralia Trust (3,414,847)(3,414,847)(3,414.847)
ACCUIn Def FIT - Miscellaneous 483,607,393 483,607 393 483,607.393
Acc:urn Def FIT - Inj & Damages Reserv (516,773)(516,773)(516,773)
ACCUIn Def FIT - Creston (282,100)(282.100)(282,100)
Acc:urn Def FIT - CIAC Cogen/Noncogen (9,175,908)(9.175.908)(9.175,908)
09/15/2003 10:31:17
CONSOL AV!STA & SUBSIDIARIES
Year: 2002
Executive Def erral Plan
Investment in Exchange Power
Accum Amort - Exchange Power
CYI'HER SPEC FUNDS - RETRMI' Brn TRUST
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans Serv
Other Regulatory Assets
Prelim SUrvey & Invstgtn - Creston
Misc Clearing Accounts
Various SUspense Workorders
FAS 109 - Various
Regulatory Items
Conservation Program Workorders
TaJ'AL
18 CYI'HER CURRENT LIABI LITI ES
FEDERAL INCOME TAX PAYABLE
Taxes Accrued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE
Tax Collections Payable
TAXES - arHER
INI'EREST
Interest Accr - Long Term Debt
Interest Accr - Other Liabilities
Interest Accr - CUst Deposits
AFFILIATES PAYABLE
Accts Pay - Associated CompaniesACCRUED EXPENSES
MI SCELLANEOUS
CUSl'OMER DEPOSITSCUstomer Advances
'I'O'I'AL
21 CYI'HER LIABILITI ES
DEFERRED FEDERAL INCOME TAXES
Accum Det Inc '!'ax Credits
Accum Det FIT - KF Wri teoft Reserve
Accum Det FIT - Centralia Trust
Accum Det FIT - Miscellaneous
Accum Def FIT - In) & Damages 'Reserv
Accum Det FIT - Creston
Accum Def FIT - CIAC Cogen/Noncogen
Page 11 of Set 2
2002 CONS. FEDERAL 1120 TAX RrnJRN
AVCAP AVLABS AVArJIllill AVENER ALTUS
91-1774761 91-1701025 91-1701028 91-1714871 91-1653826
146.883 385.491.827
STATDIENI' - FORM 1120, PG 4, SCH L, W 18, BEG
arHER c:tJRREm' LIABILITIES - BEGINNING
(849,918)(10.290,470)
(2,856,948)
92,150
112,820
182,980,387 395,594
030 12,211,614 12,426.628
265,576 404,983 396,500,718
179 365 671 667.200 12.729.417 398.636.876
STA'l'EMENI' FORM 1120, PG 4, SCH L, W 21, BEG
aJ'HER LIABILITIES - BEGINNING
71.242,360
09/15/2003 - 10:31:17 AM
2002 CONS. FEDERAL 1120 TAX RETURN
CONSOL AVlm:A & SUBSIDIARIES
Year: 2002
Page 11 of Set 3
Executive Deferral PlaJl
Investment in Exchange Power
Accum Amort - Exchange Power
C7I'IIER SPEC FUNDS - REI'RM1' BEN '!'RUm:
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans ServOther Regulatory Assetspreli1n Survey & IDvstgtn - CrestoD
Misc Clearing Accounts
Various Suspense Workorders
FAS 109 - Various
Regulatory Items
Conservation Program Workorders
WWPREC AVPOWER AVlm:A TUR PWR AVINI'NL AVIm:A :NC INC
91-1836616 91-1937513 91-2006462 91-1699478 91-1978614
TOTAL
m:ATEMENI' - FORM 1120, PG 4, SCH L, LN 18. BEG
aI'HER CORREm' LIABILITIES - BEGINNING
18 C7I'IIER CURREm' LIABILITIES
FEDERAL INCOME TAX PAYABLE
Taxes Accrued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE
Tax Collections Payable
TAXES - OTHER
INI'EREm:
Interest Accr - Long Term DebtInterest Accr - Other Liahili ties
Interest Accr - Cust Deposi
AFFILIATES PAYABLE
Accts Pay - Associated Companies
ACCRUED E:1tPENSES
HI SCEl.J..ANEOUS
CUm:OMER DEPOSITS
Customer Advances
178
187TOTAL
.. )
m:ATEMENI' - FORM 1120, PG 4, SCH L, LN 21. BEG
OTHER LIABILITIES - BEGINNING
11,273
(337)
936
21 C7I'IIER LIABILITIES
"'.
DEFERRED FEDERAL INCOME TAXES
Accum Def Inc Tax Credits
Accum Def FIT - KF Writeoff Reserve
Accum Def FIT - Centralia Trust
Accum Def FIT - Miscellaneous
Accum Def FIT - Inj & Danages Reserv
Accum Def FIT - Creston
Accum Def FIT - CIAC Cogen/Noncogen
09/15/2003 - 10:31 :17 AM
CONSOL AVI STA & SUBSIDIARIES
Year: 2002
Page 11 of Set 4
2002 CONS. FEDERAL 1120 TAX RE'l'URN
TarAL
AVENT PENT AM&D BAMI IRSG
91-2028209 91-1278726 94-2378705 91-1702723 91-1999108
60.830
Executive Deferral Plan
InvestIllent in Exchange Power
Accum Amort - Exchange Power
arHER SPEC FUNDS - RFI'RMI' BEN TRUST
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans Serv
Other Regulatory Assets
Prelim Survey & Invstgtn - Creston
Mise Clearing Accounts
Various SUspense Workorders
FAS 109 - Various
Regulatory I terns
Conservation Program Workorders
STATEMmI' FORM 1120, PG 4, SCH L, LN 18, BEG
OTHER CURRENI' LIABILITIES - BEGINNING
18 arHER CURRENT LIABILITIES
FEDERAL INCOME TAX PAYABLE 24,543 197,293
Taxes Accrued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE
Tax Collections Payable
TAXES - OTHER 361
INI'EREST 001
Interest Aecr - Long Term Debt
Interest Accr - Other Liabilities
Interest Accr - Cust Deposi
AFFILIATES PAYABLE 272,532
Accts Pay - Associated Companies
ACCRUED EXPENSES 175,000 562,317
HI SCELL1lNEOUS 10,611
CUSTOMER DEPOSITS
Customer Advances
TOTAL 297,075 389,266 562,317
STATEMmI'FORM 1120,PG 4,SOl L,LN 21,BEG
O'I'HER LIABILITIES - BEGINNING
21 arHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES 155,951 (1.856,643)721, 900
r:.Accum Dei Ine Tax Crectits
AceUITI Dei FIT - KF Wri teoff Reserve
Accum Def FIT - Centralia Trust
Aceurn Dei FIT - Miscellaneous
Accum Def FIT - Inj & Damages Reserv
Accurn Def FIT - CresteD
Aceum Def FIT - CIAC Cogen/Noneogen
09/15/2003 - 10:31:17 AM
CONSOL AVIfn'A & SUBSIDIARIES
Year: 2002
Page 11 of Set 5
2002 CONS. FEDERAL 1120 TAX RE:I'lJRN
TOTAL
AVCOM AVCOMCA AVCOMCO AVCOMID AVCOMl-fi'
91-1923158 91-1981390 91-2032766 82-0509895 81-0523764
262 217
Exec:uti VB Def erral Plan
InvestJ1leDt in Exchange Power
Accum Amort - Exchange Power
OTHER SPEC FONDS - RE'!'RMT BEN TRUfn'
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans Serv
Other Regulatory Assets
PreliIn Survey & Invstgtn - Creston
Misc Clearing Accounts
Vari cus Suspense Workorders
FAS 109 - Various
Regulatory Items
Conservation Program Workorders
fn'ATEMEN'I' - FORM 1120, PG 4. SCH L. lli 18, BEG
OTHER CURREm' LIABILITIES - BEGINNING
18 OTHER CURRENI' LIABILITIES
FEDERAL INCOME TAX PAYABLE
Taxes Accrued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE
Tax Collections Payable
TAXES - OTHER 371,777
INI'EREfn'
Interest Accr - Long Tem Debt
Interest Accr - Other Liabilities
Interest Accr - CUst Deposi
AFFILIATES PAYABLE
Accts Pay - Associated Campanies
ACCRUED E:KFnISES 458,749
MI SCELLANEOUS 818,315
CUS"I'OMER DEPOSITS
CUstomer Advances
TaJ'AL 648,841
fn'ATEMENT FORM 1120. PG 4, SCH L, lli 21. BEG
aJ'HER LIABILITIES - BEGINNING
,0.21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES (16,597,646)
Accum Def Inc Tax CreditsAccum Def FIT - KF Wri teoff Reserve
Accum Def FIT - Centralia Trust
Accum Def FIT - Miscellaneous
Accum Def FIT - Inj & Damages Reserv
!lccum Def FIT - Creston
!lccum Def FIT - CI!lC Cogen/Noncogen
09/15/2003 - 10:31:17 AM
CONSOL AV1 STA & SUBSIDIARIES
Year: 2002
:;,cecuti ve Deferral Plan
Investment in :;,cchanae Power
Accurn Amort - :;,cchange Power
OTHER SPEC FUNDS - RETRMI' BEN TRUST
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans ServOther Regulatory Assets
Prelim survey & Invstgtn - Creston
Misc Clearing Accounts
Various Suspense Workorders
FAS 109 - Various
Regulatory Items
Conservation Program Workorders
TOTAL
18 OTHER CURRENI' LIABILITIES
FEDERAL INCOME TAX PAYABLE
Taxes Accrued
DEFERRED FEDERAL INCOME TAX . PAYABLE
SALES TAX PAYABLE
Tax Collections Payable
TAXES - OTHER
INJ'ERE!:IT
Interest Accr - Long Term Debt
Interest Accr - Other Liabilities
Interest Accr - cust Deposi ts
AFFILIATES PAYABLE
Accts Pay - Associated Companies
ACCRUED EXPENSES
MISCELLANEOUS
CUSTOMER DEPOSITS
CUstomer Advances
TOTAL
21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES
Accum Def Inc Tax Credits
Accurn Def FIT - KF Wri teoff Reserve
Accurn Def FIT - Centralia Trust
Accum Dei FIT - Miscellaneous
Accum Def FIT - Inj & Damages Reserv
Accum Def FIT - Creston
Accum Def FIT - CIAC Cogen/Noncogen
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOMOR AVCOMWA AVCOMW'f91-1952432 91-1952434 83-0325965
Page 11 of Set 6
STATEMENT' - FORM 1120, PG 4, SCH L, LN 18, BEG
OTHER CURREm' LIABILITIES - BEGINNING
STATEMENT' - FORM 1120, PG 4, SCH L, LN 21. BEG
OTHER LIABILITIES - BEGINNING
09/15/2003 - 10:31:17 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
Ae:cum Def FIT - Def Gas Debi ts WR'IG
Ae:cum Def FIT - Gain On Sale of Bldg
MI SCELLANEOUS
Mise: Liab - Current & Ae:e:rued
Mise: Liab - Payroll Equalization
Mise: Liab - Elee:trie: Tariff Rider
Mise: Liab - Gas Tariff Rider
Other Deterred Credits
Ae:e:\JI!I PrO\' for Injury & Danages
Ae:e:\JI!I PrO\' for Pensions & Benefits
Ae:e:ts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas Supply Trans
Accts Payable - Other
Def Cr - Other
OTHER DEF, CR - IDAHO PCA
Other Regulatory Liabilities
ACcrS PAYABLE - OFFICE BLDG LEASE
DEF CREDIT - MKT TO MKT
TO'!' AL
24 RE:rAINED EARNINGS-APPROPRIATED
RE:rAINED EARNINGp--APPROPRIATED
26 ADJU5'I'MEl'irJ'S TO SHAREHOLDERS' EQUITY
COMP RELATED TO EMPL SJ'K AWARD PLAN
Page 12 of Set 1
2002 CONS. FEDERAL 1120 TAX REI'\JRN
Total Elimination Subtotal AVISTA AVDFm:L
91-0462470 91-1468571
204,257 204,257 204,257
(915,114)(915,114)(915,114)
305,498,513 305,498,513
861.105 861.105 861,105
080,942 080,942 080,942
(11.832,342)(11.832,342)(11.832,342)
(594,296)(594,296)(594,296)
26,577,482 26,577,482 26,577,482
476,494 476,494 476,494
18,184,215 184,215 18,184,215
158,055 158,055 158,055
30,646,403 30,646,403 30,646,403
593,465 593,465 593,465
10,152,084 10,152,084 10,152,084
173,990,143 173,990,143 173,990,143
29,992,573 29,992,573 29,992,573
11,566,098 11,566,098 11,566,098
380,341 380,341 380.341
512.469 512,469
1.150.160.938 1.150.160,938 786.484,034
STATEMENT - FORM 1120, PG 4, SCH L, LN 24, BEG
RE:rAINED EARNINGS-APPROPRIATED - BEGINNING
1.548.121 1.548,1211. 548,121
STATEMENr
' -
FORM 1120, PG 4, SCH L, LN 26, BEG
ADJUSTIoIENTS TO SHAREHOLDERS' EQUITY - BEGINNING
(106.215)(106,215 )
09/15/2003 - 10:31:17 AM
CONSOL AVI STA & SUBSIDIARI ES
Year: 2002
Accurn Def FIT - Def Gas Debits WmG
Accum Def FIT - Gain on Sale of BIdg
MI SCELlJlNEOUS
Misc Liab - CUrrent & Accrued
Misc Liab - Payroll Equalization
Misc Liab - Electric Tariff Rider
Misc Liab - Gas Tariff RiderOther Deferred Credits
Accum Prey for Injury & Damages
Accurn Prey for Pensions & Benefits
Accts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas supply Trans
Accts Payabl e - Other
Def Cr - Other
aI'HER DEF CR - IDAHO PC1\
Other Regulatory Liabilities
ACcrS PAYABLE - OFFICE BLDG LEASE
DEF CREDIT - MK'T' TO MK'T'
'I'CYl'AL
24 RE'l'AINED EARNINGS-APPROPRIATED
RE'l'AINED EARNINGS--APPROPRIATED
26 ADJUsrMEm'S 1'0 SHAREHOLDERS' EQUITY
COMP RELATED 1'0 EMPL S1'K AWARD PLAN
Page 12 of Set 2
2002 CONS. FEDERAL 1120 TAX RFI'URN
AVCAP AVLABS AWJNW AVENER ALTUS
91-1774761 91-1701025 91-1701028 91-1714871 91-1653826
10.694 626 299,980,294
512.469
512.469 10.694 626 371.222.654
STATD!EN'I' - FORM 1120. PG 4, SCB L, LN 24. BEG
RE'l'AINED EARNINGS-APPROPRIATED - BEGINNING
STATEMENJ' - FORM 1120, PG 4. SCH L, LN 26. BEG
ADJUsrMEm'S TO SHAREHOLDERS' EQUITY - BEGINNING
(106.215)
09/15/2003 - 10:31:17 AM
CONSOL AVI~A & SUBSIDIARIES
Year: 2002
AcCUll\ Def FIT - Def Gas Debits WFNG
AcCUll\ Def FIT - Gain On Sale of BId;
Ml SCELLANEOUS
Mi sc Liab - Current & Accrued
Mise Liab - Payroll Equalization
Misc Liab - Eleetric Tariff Rider
Mise Liab - Gas Tariff RiderOther Deferred Credits
Aceum Prav for Injury & Damages
AcCUll\ Prav for Pensions & Benefits
Accts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas Supply Trans
Accts Payable - Other
Def Cr - Other
OTHER DEF CR - IDAHO PCA
Other Regulatory Liabilities
ACcrS PAYABLE - OFFICE BLDG LEASE
DEF CREDIT - MK'I' TO MK'I'
1'O'!'AL
24 RETAINED EllRNINGS-APPROPRIATED
RETAINED EARNINGS--APPROPRIATED
26 ADJU!ITMENTS '1'0 SHAREHOLDERS' EQUITY
COM? RELATED TO EMPL STK AWARD PLAN
11:.
2002 CONS. FEDERAL 1120 TAX RFrURN
WWPREC AVPOWF:R AVI ~A 'l'UR PWR AVINJ'NL AVI~A SVC INC
91-1836616 91-1937513 91-2006462 91-1699478 91-1978614
597
597
~A'J'EMENJ' - FORM 1120. PG 4, SCI! L, LN 24, BEG
RETAINED EllRNINGS-APPROPRIATED - BEGINNING
~ATEMEm' - FORM 1120. PG 4, SCI! L, LN 26. BEG
ADJUS'I'MENJ'S TO SHAREHOLDERS' EQUITY - BEGINNING
Page 12 of Set 3
09/15/2003 - 10:31:17 AM
CONSOL AVlin'A & SUBSIDIARIES
Year: 2002
Accum Def FIT - Def Gas Debi ts WmG
Accum Def FIT - Gain On Sale of Bldg
MI SCELLANEOUS
Misc Liab - Current & Accrued
Misc Liab - Payroll Equalization
Misc Liab - Electric Tariff Rider
Misc Liab - Gas Tariff Rider
Other Def erred Credi ts
Acc\Il!l PrC!\' for Injury & Damages
AcC\II!I PrC!\' for Pensions & Benefits
Accts Payable - General
Accts Payable - Power Trans
Accts Payabl e - Gas Supply Trans
Accts Payable - Other
Def Cr - Other
arHER DEI' CR - IDAHO PCAOther Regulatory Liabill ties
ACCTS PAYABLE - OFFICE BLDG LEASE
DEI' CREDIT - MKT TO MKT
TOTAL
24 RETAINED EIIRNINGS-APPROPRIATED
RETAINED EIIRN1NGS--APPROPRIATED
26 ADJUin'MENTS TO SHAREHOLDERS' EQUITY
COMP RELATED TO EMPL STK AWARD PL1\N
ft.
Page 12 of Set 4
2002 CONS, FEDERAL 1120 TAX REI'URN
AvmT PENT AM&D BllMI IRSG
91-2028209 91-1278726 94-2378705 91-1702723 999108
477,000 375, 873
155,951 375 873620,357 721,900
in'ATEMENT - FORM 1120, PG 4, SCH L, LN 24, BEG
RETAINED EIIRN1NGS-APPROPRIATED - BEGINNING
in'ATEMENT - FORM 1120, PG 4, SCH L, LN 26, BEG
ADJUSJ'MEm'S TO S!iAREHOLDERS' EQlJITY - BEGINN1NG
09/15/2003 - 10:31:17 AM
CONSOL AV!m'A & SUBSIDIARIES
Year: 2002
Acaum Def FIT - Def Gas Debits WR\IG
Acaum De! FIT - Gain On Sale of Bldg
HI SCELLANEOU S
Misc Liab - Current & Accrued
Misc Liab - Payroll Equalization
Misc Liab - Electric Tariff Rider
Misc Liab - Gas Tariff RiderOther Deferred Credits
Accum Prov for Injury & Dal11ages
Acaum Prov for Pensions & Benefits
Accts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas Supply Trans
Accts Payable - Other
Def Cr - Other
OTHER DEF CR - IDAHO PCAOther Regulatory Liabili ties
ACCTS PAYABLE - OFFICE BLDG LEASE
DEF CREDIT - MKT TO MKT
TaI'AL
24 RETAINED EARNINGS-APPROPRIATED
RETAINED EARNINGS- -APPROPRIATED
26 ADJUSTMENTS TO SHAREHOLDERS' EQUITY
COMP RELATED TO EMPL STK AWARD PLAN
.,;
Page 12 of Set 5
2002 CONS. FEDERAL 1120 TAX RE:I'URN
AVCOM AVCOMCA AVCOMCO AVCOMID AVCOMm'
91-1923158 91-1981390 91-2032766 82-0509895 81-0523764
648,429
(15.949.217)
m'ATEMEm' - FORM 1120, PG 4, SCH L, LN 24, BEG
RFI'AINED EARNINGS-APPROPRIATED - BEGINNING
m'ATEMEm' - FORM 1120, PG 4, SCH L, LN 26, BEG
ADJUS'I'MENI'S TO SHAREHOLDERS' EQUITY - BEGINNING
09/15/2003 - 10:31:17 AM
CONSOL AVI5I'A " SUBSIDIARIES
Year: 2002
Accum Def FIT - Def Gas Debi ts wmG
Acc1JItl Def FIT - Gain On Sale of Bldg
MI SCELLANEOUS
Misc Liab - Current" Accrued
Misc Liab - Payroll Equalization
Misc Liab - Electric Tariff Rider
Misc Liab - Gas Tariff RiderOther Deferred Credi ts
Accum Prev for Injury" Damages
Acc1JItl prev for Pensi ens " Benefi ts
Accts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas SUpply Trans
Accts Payable - Other
Def Cr - Other
OTHER DEF CR - IDAHO R:A
Other Regulatory Liabilities
ACCTS PAYABLE - OFFICE BLDG LEASE
DEF CREDIT - MKT TO MK'I'
TOTAL
24 RErAINED EARNINGS-APPROPRIATED
RErAINED EARNINGS--APPROPRIATED
26 ADJU5I'MEN1'S TO SHAREHOLDERS' EQUITY
COMP RELATED TO EMPL 5I'K AWARD PLAN
Page 12 of Set 6
2002 CONS. FEDERAL 1120 TAX REJ'URN
AVCOMOR AVCOMWA AVCCIJIMY
91-1952432 91-1952434 83-0325965
5I'ATEMEm' - FORM 1120, PG 4, SCH L, LN 24. BEG
RErAINED EARNINGS-APPROPRIATED - BEGINNING
5I'ATEMENJ" - FORM 1120, PG 4, SCH L, LN 26. BEG
ADJUSTMENTS TO SHAREHOLDERS' EQUITY - BEGINNING
09/15/2003 - 10:31:17 AM
CONSOL AVISTA & SOBSIDIARIES
Year: 2002
6 OTHER CURRENI' ASSETS - mDING
PREPAID EXPENSES
CURRENI' INCOME TAX RECEIVABLE
MI SCElJ.ANEOUS
Interest & Dividends ReceivableRents Receivable
Non-Mon. Power Exchange
DEFERRED INCOME TAX-CURRENI'
PREPAID EXPENSES
RESERVE FOR LOlIN LOSSES
TOTAL
9 OTHER INVESTMENTS
INVESTMENTS IN SUBSIDIARIES
M1 SCELLANEOUS OTHER INVESTMENTS
INVESTMENT IN HOUSING PROJECTS
STEFIM PL1INT SQUARE INVESTMENT
INVESTMENT IN NW VENTURE PARTNERS
INVEST IN INLAND NW INVESTORS
TOTAL
i4 OTHER ASSETS
DEFERRED TAXES
Notes Rec - MiscellaDeous
CONSTRUCTION IN PROGRESS
Electric CWIP
Gas - CWIP
Common Plant - CWIP
OTHER L. T. NarES & ACCOUNTS RECEIV.
DEFERRED CHARGES
MI SCELL!\NEOUS
Unamort Debt Expense
Unarnort Loss on Reacquired Debt
Investment in Subsidiaries
Other Investments - Miscellaneous
Other Invest - Weatherization
Page 13 of Set 1
2002 CONS. FEDERAL 1120 TAX RE1'tJRN
Total Elimination Subtotal AVISTA AVDE\lEL
91-0462470 91-H68571
SUPPORT SCHEDULE FOR mDING-YEAR BALANCE SHEET
STATEMENT FORM ll20, pc; 4, SCB L, 6, mD
OTHER c:IJRRmI' ASSETS - ENDING
387.288,834 387.288,834 916,605
(145,500)(145.500)
471,668 471,66B 465,146
66, 979 66,979 27,4 B7 39,492
676,514 676,514 676,514
322,206 322,206 322,206
19,057,1l5 19,057,115
615,935 615, 935
(35,495)(35,495)(35 495)
410 31B 256 410 31B 256 407 958 997
ST A TEMEm'FORM ll20, PG 4, SCH L,9, END
OTHER INVESTMENTS - mDING
292,339,393 292,339,393
261, Bll 261. 811 049,581
1.102,064 1.102,064 1.102,064
266,733 266,733 266,733
448, B76 44B, B76 448,B76
265.549 265.549 265.549
307 6B4 426 307 6B4 426 10.132.B03
STATEMENI'FORM ll20, PG 4, SCB L,IN 14, mD
OTHER ASSE.'I'S - mDING
39,019,473 39,019,473 37,595,302
930,534 930,534 718.500 155,000
165,B57 165,B57 1.157,125
14,572,9ll 14,572,9ll 14,572,911
1.736,47B 1.736,47B 1.736,478
1. 271, 734 1. 271, 734 1. 271. 734
381. 9B3 3Bl,983 3B1. 983
11 ,514, 4B6 11,514,4B6 11,514,486
436,219,797 436,219,797 60,322,238
21,921,640 21,921,640 21, 921 640
29,206,730 29,206,730 29,206,730
256,737,740 256,737,740 256,737,740
691,473 691,473 691. 473
185,149 185,149 lB5,149
09/15/2003 - 10:31:17 AM
CONSOL AVIE;rA ,. SUBSIDIARIES
Year: 2002
6 OTHER COlIREm' AS~S - ENDING
PREPAID EXPENSES
CURRE!'n' INCOME TAX RECEIVABLE
MI SCELLANEOUS
Interest ,. Dividends Receivable
Rents Receivable
Non-Mon. Power Exchange
DEFERRED INCOME TAX-CURRmI'
PREPAID EXPENSES
RESERVE FOR LOAN LOSSES
TOTAL
9 OTHER INVESTMENTS
INVESTMENTS IN SUBSIDIARIES
MI SCELLANEOUS OTHER INVESTMENTS
INVESTMENT IN HOUSING PROJECTS
STEAM PLlINI' SQUARE INVESTMENT
INVESTMENT IN NW VENI'URE PARTNERS
INVEE;r IN INLAND NW INVEE;rORS
TOTAL
OTHER ASSET'S
DEFERRED TAXES
Notes Rec - Miscellaneous
CONSTRUCTION IN PROGRESS
Electric CWIP
Gas - CWIP
Common Plant - CWIP
OTHER L. T. NarES ,. ACCOUNI'S RECEIV.
DEFERRED CHARGES
MI SCELLANEOUS
Unamort Debt Expense
Unamort Lcss on Reacquired Debt
Invest.ment in SUbsidiariesOther Invest.ments - Miscellaneous
Other Invest - Weatherization
2002 CONS. FEDERAL 1120 TAX RE1'URN
AVCAP91-1774761
AVAwm
91-1701028
AVLABS
91-1701025
SUPPORT SCHEDULE FOR ENDING-YEAR BALANCE SHEET
E;rATEMENT - FORM 1120, PG 4, SCB L, LN 6, END
OTHER CURRENT ASSET'S - ENDING
196,373
196,373
615. 935
615, 935
E;rATEMENT - FORM 1120, PG 4. SCH L, LN 9, END
OTHER INVESTMENTS - ENDING
267,798,422
267 798 422
A VENER
91-1714871
383,860,741
18,403,316
402,264, 057
E;rATEMENT FORM 1120, PG 4, SCH L,LN 14, END
OTHER ASSET'S - ENDING
179,171
173,010 1. 835,722
286,752 25,560,503 349,050,304
Page 13 of Set 2
ALTUS
91-1653826
09/15/2003 - 10:31:11 AM
CONSOL AVl ro'A & SOBSIDIARIES
Year: 2002
6 OTHER CURRFNJ' ASSETS - ENDING
PREPAID EXPENSES
CURROO' INCOME TAX RECEIVABLE
MI SCELLANEOUS
Interest & Dividends Receivable
Rents Receivable
Non-Mon. Power Exchange
DEFERRED INCOME TAX-CURREm'
PREPAID EXPENSES
RESERVE FOR LOAN LOSSES
Tar AL
9 CYI'IIER INVES1mNI'S
INVES1mNI'S IN SUBSIDIARI ES
MI SCELLANEOUS OTHER INVES'J'MENJ'S
INVESTMEm' IN HOUSING PROJECTS
ro'EAM PlJ\NJ" SQUARE INVESI'MENJ'
INVESI'MENJ' IN NW VENrURE PAR'rnERS
INVEro' IN INLAND NW INVESTORS
TarAL
. -
14 OTHER ASSE1'S
DEFERRED TAXES
Notes Rec - Miscellaneous
CONSTRUC"nON IN PROGRESS
Electric CWIP
Gas - CWIP
Cammon Plant - CWIP
OTHER L.T. NarES & ACCOUNJ'S RECEIV.
DEFERRED CHARGES
MI SCELLANEOUS
Unamort Debt Expense
Unamort Loss on Reacquired Debt
Investment in Subsidiaries
Other InvestJnents - Miscellaneous
Other Invest - Weatherization
2002 CONS. FEDERAL 1120 TAX RE.'1'tJRN
\oMPREC
91-1836616
A\7PC1imR91-1937513
AVl5"I'A TUR PWR91-2006462
SUPPORT SCHEDULE FOR ENDING-YEAR BALANCE SHEET
ro'ATEMENJ' - FORM 1l20, pc; 4, SCH L, LN 6, END
OTHER CURREm' ASSETS - ENDING
ro'ATEMEN'T - FORM 1l20. pc; 4, SCH L, LN 9, END
OTHER INVES1mNI'S - ENDING
5"I'ATEMEN'T FORM 1l20, pc; 4, SCH L,LN 14, END
OTHER ASSE1'S - ENDING
A VlIITI'NL
91-1699478
Page 13 of Set 3
AVI5"I'A fNC INC
91-1978614
09/15/2003 - 10:31:1'7 AM
CONSOL AVISTA k SUBSIDIARIES
Year: 2002
6 arHER C!JRRmI' ASSE'I'S - ENDING
PREPAID EXPENSES
CURREN!' INCOME TAX RECEIVABLE
MISCELLANEOUS
Interest k Dividends Reoeivable
Rents Reoeivable
Non-Mon. Power Exohange
DEFERRED INCOME TAX-C!JRRmI'
PREPAID EXPENSES
RESERVE FOR LOAN LOSSES
TOTAL
9 arHER INVESTMENTS
INVESTMENTS IN SUBSIDIARIES
MI SCELLANEOUS arHER INVESTMENTS
INVESTMENT IN HOUSING PROJECTS
STEAM Pu.NI' SQUARE INVESTMENT
INVESTMEm' IN NW VENI'URE PARTNERS
INVEST IN INLAND NW INVESTORS
TOTAL
ff .
14 arHER AS SE'I' S
DEFERRED TAXES
Notes Rec - Misoellaneous
CONSTRUCTION IN PROGRESS
Eleotric CWIP
Gas - CWIP
Corrunon Plant - CWIP
arHER L. T. NarES k ACCoumS RECEIV.
DEFERRED CHARGES
MI SCELlJ\NEOUS
Unamort Debt Expense
Unamort Loss on Reaoquired Debt
Investment In SUbsidiaries
Other Investments - Misoellaneous
Other Invest - Weatherization
2002 CONS. FEDERAL 1120 TAX RETURN
AVFNI'
91-2028209 PEm'
91-12"78"726
BAMI
91-1"702"723
AM&D
94-23"78"705
StJPPORT SCHEDULE FOR ENDING-YEAR BALANCE SHEEr
STATEMmI' - FORM 1120, PG 4, SCH L, LN 6, END
cm1ER CURRENT ASSE'I'S - ENDING
Page 13 of Set 4
IRSG91-1999108
315,115
522
84.399 569,400
84.399 891.03"7
STATD1ENT - FORM 1120, PG 4, SCH L, LN 9, END
cm1ER INVESTMENTS - ENDING
26,814,939
212.230
32.02"7.169
9"75,800
9"75.800
(12,249,"768)
(12.249,"768)
STATD1ENT - FORM 1120, pc; 4, SCH L, LN 14, END
arHER ASSE'I'S - ENDING
5"7,034
09/15/2003 - 10:31:17 AM
CONSOL AVI!n'A " SUBSIDIARI ES
Year: 2002
Page 13 of Set 5
2002 CONS. FEDERAL 1120 TAX REI'URN
AVCOM
91-1923158
AVCCMCA
91-1981390
AVCOMCO
91-2032766
AVCOMID
82-0509895
AVCOMm'
81-0523764
Sl!PPOR'I' SCHEDULE FOR ENDING-YEAR BALANCE SHEET'
!n'ATEMEm' - FORM 1120, PG 4, SCB L, LN 6, END
O'I'HER CURRmI' ASSE:I'S - ENDING
6 O'I'HER CURREN!' ASSETS - ENDING
PREPAID EXPENSES
CURRnn' INCOME TAX RECEIVABLE (145,500)
MI SCELLANEOUS
Interest" DiVidends Reoeivab1e
Rents Reoei vable
Non-Mon. Power Exohange
DEFERRED INCOME TAX-CURREN!'
PREPAID EXPENSES
RESERVE FOR LOAN LOSSES
TOTAL 045.5001
SI'ATEMENT FORM 1120, PG 4, SCH L,i.N 9, END
O'I'HER INVES1'MENI'S - ENDING
9 O'I'HER INVES'mENTS
INVES'IMENTS IN SUBSIDIARIES
M1 SCELLllNEOUS CI!'HER INVE&"D!ENTS
INVES'IMENT IN HOUSING PROJEcrS
!n'EIIM PLANr SQUARE INVE&"D!ENTINVES'IMENT IN NW VEm'URE PARmERS
INVE!n' IN INLlIND NW INVESTORS
TOTAL
!n'ATEMENT FORM 1120, PG 4, SCB L,LN 14, END
OTHER ASSETS - ENDING
14 OTHER ASSETS
DEFERRED TAXES 245.000
Notes Reo - Misoellaneous
CON!n'RUcrION IN PROGRESS
Eleotrio CWIP
Gas - CWIP
Common Plant - CWIP
CI!'HER L. T. NarES" ACCoum'S RECEIV.
DEFERRED CHARGES
MI SCELLANEOU S
Unamort Debt ExpenseUnamort Loss on Reaoqui red Debt
Investment in Subsldiaries
Other Investments - Misoellaneous
Other Invest - Weatherization
09/15/2003 - 10:31:1'7 AM
CONSOL AVIF;TA & SUBSIDIARIES
Year: 2002
6 OTHER CURREIT ASSEJ'S - ENDING
PREPAID EX~SES
CURRmJ' INCOME TAX RECEIVABLE
MI SCELLANEOUS
Interest & Dividends Receivable
Rents Receivable
Non-Mon. Power Exchange
DEFERRED INCOME TAX-CURRENT
PREPAID EX~SES
RESERVE FOR LOAN LOSSES
'!'O'I'AL
9 OTHER INVES'nIEm'S
INVES'I'MEN1'S IN SUBSIDIARIES
MISCELLANEOUS OTHER INVES'nIEm'S
INVES'I'MEN1' IN HOUSING PROJECTS
F;TEAM Pl..AN1' SQUARE INVESTMEm'
INVES'nIEm' IN NW VEmJRE PARTNERS
INVEF;T IN INLAND NW INVESTORS
'!'O'I'AL
14 OTHER ASSETS
DEFERRED TAXES
Notes Rec - Miscellaneous
CONST'RUCTION IN PROGRESS
Electric CWIP
Gas - CWIP
Ccmmon Plant - CWIP
OTHER L. T. NarES & ACCOUNI'S RECEIV.
DEFERRED CHARGES
MI SCELLANEOUS
Unamort Debt Expense
Unamort Loss on Reaoquired Debt
Investment in Subsidiaries
Other Investments - Misoellaneous
Other Invest - Weatherization
2002 CONS. FEDERAL 1120 TAX RFI'URN
AVCOMOR
91-1952432
AVCOMWA
91-1952434
AVCDMWY
83-0325965
SUPPORT SCHEDl1LE FOR ENDING-YEAR Iro.ANCE SHEET
F;TATEMmI' - FORM 1120, PG 4, SCH L, W 6, END
OTHER CURRmJ' ASSEJ'S - ENDING
F;TATEMmI' - FORM 1120, PG 4, SCH L, W 9, END
OTHER INVESTMEm'S - ENDING
F;TATEMmI'FORM 1120, PG 4, SCH L, LN 14, END
OTHER ASSFJ'S - ENDING
Page 13 of Set 6
09/15/2003 - 10:31:17 AM
CONSOL AVI5I'A & SUBSIDIARIES
Year: 2002
Page 14 of Set 1
2002 CONS. FEDERAL 1120 TAX RFl'URN
Total Eliminati on Subtotal AVI5I'A AVDEIJ'FJ-
91-0462470 91-1468571
70,311 70,311 70,311
79,626,000 79,626,000 79,626,000
(38,792,600)(38,792,600)(38,792,600)
10,908,998 10,908,998 10,908,998
273,356 273,356 273,356
109,247,906 109,247,906 109,247,906
12,130,418 12.130,418 12,130.418
1. 416,423 416,423 416,423
10,118,247 10,118,247 10,118,247
139,499,024 139,499,024 139,499,024
56,269,508 56.269.508 56,269,508
5 019 15.019.166 15.019.166
217 342 742 1.217.342.742 836.261.138 694108
Exec:utive Deferral Plan
Investment in Exc:hange Power
Ac:c:um Amort - Exc:hange PowerOther Spec: Funds - Emp Life - NetOther Spec: Funds-Trans Serv
Other Regulatory Assets
PreliJn Survey & Invstgtn - CrestonMisc Clearing Acc:ounts
Various Suspense Workorders
FAS 109 - Various
Regulatory Items
Conservation Program Workorders
TaJ'AL
5I'ATEMEm' - FORM 1120, PG 4, SCH L, LN 18, EIID
OTHER CURRENT LIABILITIES - ElIDING
18 OTHER c:uRI!Em' LIABILITIES
FEDERAL INCOME TAX PAYABLE 248,857 248,857 (1. 353,939)
Taxes Ac:c:rued 22,522,183 22,522,183 22,522,183
DEFERRED FEDERAL INCOME TAX PAYABLE (3,228,456)(3.228,456)269.490
SALES TAX PAYABLE 062 062
Tax Collec:tions Payable (1,774)(1,774)(754)
TAXES - OTHER 970 970 966
Interest Ac:c:r - Long Tem Debt 20,164,111 20.164.111 20,164,111Interest Ac:c:r - Oust Deposits 142,963 142.963 142,963
Acc:ts Pay - Assoc:iated Companies 155,800,575 155, 800,575 18,524,752
ACCRUED EXPENSES 11,569,791 11,569,791
MI SCELLANEOUS 461,893,408 461. 893,408 50,057,633
CU5l'OMER DEPOSITS 535,315 535.315 533,815
Custcrner Advances 913.115 913.115 913,115
TaJ'AL 677 566 120 677 566 120 116 857 822 (1.083.483)
5J'ATEMEm'FORM 1120. PG 4, SCH L,LN 21, EIID
OTHER LIABILITIES - ENDING
21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES 36.087,514 36,087,514
Acc:um Def Inc: Tax Credi ts 669,576 669,576 669,576
Ac:c:um Def FIT - Misc:ellaneous 480,206,947 480,206,947 480,206,947
INTERCOMPANY PAYABLE 852,376 852.376
HI SCELIANEOUS 316.462,028 316,462,028
Misc: Liab - Current & Ac:c:rued 20,356,878 20,356,878'20,356,878
Mise Liab - Payroll Equalization 636,557 636,557 636,557
Mise Liab - Elec:triC: Tariff Rider (7,694,859)(7,694,859)(7,694,859)
Mise Liab - Gas Tariff Rider (1. 018, 880)(1. 018, 880)(1.018,880)
Other Deferred Credits 26,472,929 26,472,929 26,472,929
Acc:um Prcw for InJury & Damages 446,349 1. 446,349 1.446,349
Aceum Prcw fer Pensions & Benefi 50,209,349 50,209,349 50,209,349
09/15/2003 - 10:31:17 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
Executive Deferral Plan
Investment in Exchange Power
Ae:c:um Amort - Exe:hange Power
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans SenT
Other Regulatory Assets
Prelim Survey & Invstgtn - Creston
Misc Clearing Accounts
Various Suspense Workorders
FAS 109 - Various
Regulatory Items
Conservation Program Workorders
TOTAL
18 OTHER CURREN!' LIABILITIES
FEDERAL INCOME TAX PAYABLE
Taxes Ace:rued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE'
Tax Collections Payable
TAXES-OTHERInterest Ae:e:r - Long Tenn Debt
Interest Ae:cr - Cust Deposi tsAe:cts Pay - Associated Companies
ACCRUED EXPWSES
MI SCELLANEOUS
CUSTOMER DEPOSITS
Customer Advances
TarAL
21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES
Acc:um Def Ine: Tax CreditsAc= Def FIT - Miscellaneous
INJ'ERCOMPANY PAYABLE
MISCELLANEOUSMise: wab - Current & Ae:e:rued
Misc Liab - Payroll Equali zationMisc Liab - Elee:trlc Tariff Rider
Misc Liab - Gas Tariff RiderOther Deferred CreditsAc= Prev for Injury & Damages
Ae:curn Prev for Pensi ons & Beneti ts
2002 CONS. FEDERAL 1120 TAX RETURN
Page 14 of Set 2
AVCAP AVLABS AVA~A VENER AL'I'US
91-1774761 91-1701025 91-1701028 91-1714871 1653826
1. 459.762 25.560,503 352,065.197
STATEMmJ' - FORM 1120, PG 4, SCH L, LN 18, END
OTHER CURREN!' LIABILITIES - ENDING
614,050 36.520
(3,497,946)
062
137,275,823
122,934 432,272 251.385
763,385 27,197,872 383,874,518
1. 500
136.398.489 886 319 630 144 393.162 423
STATEMmJ'FORM 1120, PG 4, SCH L,LN 21, END
OTHER LIABILITIES - ENDING
38.150,743
852,376
355,375 314,203,780
09/15/2003 - 10:31:17 AM
CONSOL AVIm'A & SUBSIDIARIES
Year: 2002
Page 14 of Set 3
2002 CONS. FEDERAL 1120 TAX REI'URN
TCYI' A L
WWPREC A VFOWER AVI m'A 'J'UR FWR AVIN'INL AVI m'A S\lC mc
91-1836616 91-1937513 91-2006462 91-1699478 1978614
Executive Deferral Plan
Investment in Exchange pewer
Accum Amort - Exchange Pewer
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans ServOther Regulatory Assets
Preli1n SUrvey & Invstgtn - Creston
Mise Clearing Accounts
Various SUspense Workorders
FAS 109 - VariousRegulatory I terns
Conservation Program Workorders
m'ATEMENI' - FORM 1120, PG 4, SCH L, LN 18, END
OTHER CURRmI' LIABILITIES - ENDING
18 OTHER CURRmI' LIABILITIES
FEDERAL INCOME TAX PAYABLE 204 (16,176)
Taxes Accrued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE
Tax Collections Payable (1,020)
TAXES - OTHER
Interest Accr - Long Term Debt
Interest Accr - Cust Deposits
Accts Pay - Associated Companies
ACCRUED EXPENSES
MISCE:I..J..ANEOUS
cusrQMER DEPOSITS
Customer Advances
TOTAL 204 07.196)
m'ATEMENI'FORM 1120,PG 4,SCH L,1N 21, END
OTHER LIABILITIES - ENDING
21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES
Accum Def Inc Tax Credits
Accum Def FIT - Miscellaneous
INJ'ERCOMPANY PAYABLE
MISCE:I..J..ANEOUS
Misc Liab - Current & Accrued
Misc Liab - Payroll Equalization
Mise Liab - Electric Tariff Rider
Mise Liab - Gas Tariff RiderOther Deferred Credi ts
AccUITI Prev for Injury & Damages
Accum Prev for Pensions & Benefits
09/15/2003 - 10:31 :17 AM
CONSOL AV15!'A & SUBSIDIARIES
Year: 2002
Executive Deferral Plan
InvestInent in Exchange Power
AcCUlll Amort - Exchange Power
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans Serv
Other Regulatory Assets
Prelim Survey & Invstgtn - Creston
Mi sc Clearing Accounts
Various Suspense Workorders
FAS 109 - Various
Regulatory Items
Conserva tion Program Workorders
'I'CYl'AL
18 OTHER CURREm' LIABILITIES
FEDERAL INCOME TAX PAYABLE
Taxes Accrued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE
Tax Collections Payable
TAXES - OTHER
Interest Accr - Long Term Debt
Interest Accr - CUst Deposi ts
Accts Pay - Associated Campanies
ACCRUED EXPENSES
MI SCELLANEOUS
CUSTOMER DEPOSITSCUstcrner Advances
TOTAL
21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES
AcCUlll Def Inc Tax Credits
AcCUlll Def FIT - Miscellaneous
INTERCOMPANY PAYABLE
MI SCELLANEOUS
Misc Liab - CUrrent & Accrued
Misc Liab - Payroll Equalization
Misc Liab - Electric Tariff Rider
Misc Liab - Gas Tariff RiderOther Deferred Credi ts
AcCUlll Prov for Injury & Damages
Accum Prov for Pensions & Benefits
Page 14 of Set 4
2002 CONS. FEDERAL 1120 TAX RETURN
A'VFNT'?Em'AM&D ElFlMI IRSG
91-2028209 91-1278726 94-2378705 91-1702723 91-1999108
57 034
5!'ATE1-!ENT - FORM 1120, PG 4, SCH L, IN 18, END
OTHER CURREN'!' LIABILITIES - ENDING
(95,585)063,783
175, 000 1.588,200
585 238 783 588 200
5!'ATEMENT - FORM 1120, PG 4, SCH L, IN 21, END
OTHER LIABILITIES - ENDING
155,951 613,600
375, 873
(2,832,780)
527,000
09/15/2003 - 10:31:17 AM
CONSOL AV1::;rA & SUBSIDIARIES
Year: 2002
Executi va Deferral Plan
Investment in Exchange Power
Accum Amort - Exchange Power
Other Spec Funds - Emp Life - Net
Other Spec Funds-Trans Serv
Other Regulatory Assets
Prelim Survey & InvstgtD - Cresten
Misc Clearing Accounts
Vari ous Suspense Workorclers
FAS 109 - Various
Regulatory Items
Conservation Program Workorders
TaT'AL
18 O'I'IIER CURREN!' LIABILITIES
FEDERAL INCOME TAX PAYABLE
Taxes Accruec1
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE'!'ax Collections Payable
TAXES - OTHER
Interest Accr - Long Term Debt
Interest Accr - Cust Deposi
Accts Pay - Associatec1 Companies
ACCRUED EKPmSES
MI SCELLANEOUS
CUS'l'OMER DEPOSITS
Customer Advances
TaT'AL
;to
21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES
Accum Def Inc '!'ax Credi ts
Accum Def FIT - Miscellaneous
INI'ERCOMPANY PAYABLE
MI SCELlJlNEOUS
Mi sc Liab - CUrrent & Accrued. Misc Liab - Payroll Equalization
Misc Liab - Electric Tariff Rider
Misc Liab - Gas Tariff Rider
Other Deferrec1 Crew ts
Accum Prov for Injury & Damages
Accum Prov for Pensions & Benefits
Page 14 of Set 5
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOM AVCOMCA AVCOMCO AVCOMID AVCOMMl'
91-1923158 91-1981390 91-2032766 82-0509895 81- 0523764
245.000
::;rATEMEN!' - FORM 1120, PG 4, SCH L, W 18, EmJ
OTHER CURRENI' LIABILITIES - EmJING
::;rATEMENT FORM 1120, PG 4, SCH L,W 21, DID
OTHER LIABILITIES - DIDING
09/15/2003 - 10:31:17 AM
CONSOL AV1~A " SUBSIDIARIES
Year: 2002
Executive Deferral Plan
Investment in Exchange Power
Acoum Amort - Exchange PowerOther Spec Funds - Emp LHe - Net
Other Spec Funds-TraIls Serv
Other Regulatory Assets
Prelim Survey" Invstgtn - Creston
Mise clearing Accounts
Various Suspense Workorders
FAS 109 - Various
Regulatory Items
Conservation Program Workorden
TarAL
18 OTHER CURRENI' LIABILITIES
FEDERAL INCOME TAX PAYABLE
Taxes Accrued
DEFERRED FEDERAL INCOME TAX PAYABLE
SALES TAX PAYABLE
Tax Collections Payable
TAXES-OTHER
Interest Accr - Long Term Debt
Interest Accr - Cust Deposi
Accts Pay - Associated Companies
ACCRUED EXPENSES
HI SCELLANEOUS
CUSl'OMER DEPOSITS
Customer Advances
TarAL
21 OTHER LIABILITIES
DEFERRED FEDERAL INCOME TAXES
Acoum Def Inc Tax Credi
Acoum Def FIT - Miscellaneous
INI'ERCOMPANY PAYABLE
MI SCELlJ\NEOUS
Mise Liab - Current" Accrued
Misc Liab - Payroll EqualizationMise I..iab - Electric TarHf RiderMise Liab - Gas TarHf Rider
Other Def erred Credi ts
Acoum Pray for InJury" Damages
Acoum Pray for Pensions" Benefits
Page 14 of Set 6
2002 CONS. FEDERAL 1120 TAX RE'I'tJRN
AVCOMOR AVCOMW/\AVCCMm
91-1952432 91-1952434 83-0325965
STATEMENT - FORM 1120. pc; 4, SCH L, LN 18, END
OTHER CURRENI' LIABILITIES - ENDING
STATEMENT FORM 1120, pc; 4, SCH L,LN 21. END
OTHER LIABILITIES - ENDING
09/15/2003 - 10:31: 17 AM
CONSOL AVI STA & SlJBSIDIARIES
Year: 2002
Accts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas supply Trans
Accts Payable - Other
Def Cr - SERP
Other Regulatory Liabilities
ACcrS PAYABLE - OFFICE BLDG LEASE
DE!' CREDIT - MK'I' '1'0 MK'I'
TarAL
24 RETAINED El\RNINGS-APPROPRIATED
RETAINED El\RNINGS--APPROPRIATED
26 ADJUSTMENTS '1'0 SHAREHOLDERS' EQUITY
MISCELUINEOU
COMP RELATED '1'0 EMPL S'I'K AWARD PLAN
TarAL
2002 CONS. FEDERAL 1120 TAX RETURN
Total
1. 047.11211,155,337474,986
16,427,768
716,129
20,739,272
142,313
951.579
994.341. 260
Elilnination
Page 15 of Set 1
SUbtotal AVISTA AVDEVEL
91-0462470 91-1468571
047.112 047.112
11,155.337 11,155,337
474,986 474,986
16,427,768 16,427,768
716,129 716.129
20.739,272 20,739,272
142,313 142,313
579 1. 951. 579
994 1 .260 638.939.342
STATEMENT - FORM 1120, PG 4, SCH L, lli 24. END
RETAINED El\RNINGS-APPROPRIATED - rnDING
1.548.121 1.548.121 1.548.121
STA'I'EMEN1' - FORM 1120, PG 4. SCH L. lli 26, END
ADJUSTMEm'S '1'0 SHAREHOLDERS' EQUITY - ENDING
(18.809,177)
(4.049)
(18.813.226)
(18.809,177)
(4.0491
(18.813.2261
(18,809,177)
(18.809.1771
09/15/2003 - 10:31:17 AM
CONSOL AVlfITA & SUBSIDIARIES
Year: 2002
Aeeu Payable - General
Aeets Payable - Power Trans
Acets Payable - Gas supply Trans
Aeets Payable - Other
Def Cr - SERP
Other Regulatory Liabilities
ACC'I'S PAYABLE - OFFICE BLDG LEASE
DEF CREDIT - MK'I' TO MK'I'
TC1I'AL
24 RETAINED EARNINGS-APPROPRIATED
RETAINED EARNINGS--APPROPRIATED
26 ADJUfITMENrS TO SHAREHOLDERS' EQUITY
MI SCELLANEOUS EQUITY ADJUSTIIEm'S
COMP RELATED TO EMPL SI'K AWARD PLAN
TC1!'AL
AVCAP AVLABS AVATJ\T1JV AVENER ALTUS
91-1774761 91-1701025 91-1701028 91-1714871 91-1653826
355,375 355.206.899
2002 CONS. FEDERAL 1120 TAX RFI'URN
STATEMOO' - FORM 1120, PG 4, SCH L, LN 24, nID
RETAINED EARNINGS-APPROPRIATED - ENDING
fITATEMOO' - FORM 1120, PG 4, SCH L, LN 26, EWJ
ADJU5"!'MENrS TO SHAREHOLDERS' EQUITY - ENDING
(4,049)
(4,049)
Page 15 of Set 2
09/15/2003 - 10:31:1'7 AM
CONSOL AVI SJ'A " SUBSIDIARI ES
Year: 2002
Accts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas Supply Trans
Accts Payable - Other
Def Cr - SERP
Other Regulatory Liabilities
ACcrS PAYABLE - OFFICE BLDG LD.SE
DEF CREDIT - MKT TO MKT
TOTAL
24 REI'AINED EARNINGS-APPROPRIATED
REI'AINED EARNINGS--APPROPRIATED
26 ADJUSTMENI'S TO SHAREHOLDERS' EQUITY
MISCELLANEOUS EQUITY ADJUrn-ImI'S
COMP RELATED TO EMPL SI'K AWARD PLAN
TOTAL
2002 CONS. FEDERAL 1120 TAX RETtJRN
Page 15 of Set 3
A VI m' A 'J'UR FWR AVINI'NL AVI SJ'A SVC INC
91-2006462 91-16994/8 91-19'78614W\'IPREC91-1836616
A VPOWER91-193'7513
SJ'ATEMEm" - FORM 1120, pc; 4, SOl L, LIlT 24, END
RETAINED EARNINGS-APPROPRIATED - ENDING
SJ'ATEMENT - FORM 1120, pc; 4, SOl L, LIlT 26, END
ADJU&"mENI'S TO SHAREHOLDERS' EQUITY - ENDING
09/15/2003 - 10:31:17 AM
CONSOL AVI 51'A & SUBSIDIARI ES
Year: 2002
Accts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas supply Trans
Accts Payable - Other
Def Cr - SERP
Other RegUlatory Liabilities
ACCTS PAYABLE - OFFICE BLDG LEASE
DEF CREDIT - MK'I' TO MK'I'
TOTAL
24 RErAINED EARNINGS-APPROPRIATED
RErAINED EARNINGS--APPROPRIATED
26 ADJUSI'HENI'S TO SHAREHOLDERS' EQUITY
MISCELLANEOUS EQUITY ADJUSl'MENTS
COMP RELATED TO EMPL STK AWARD PLAN
TOTAL
Page 15 of Set 4
2002 CONS. FEDERAL 1120 TAX RETURN
A VEm'PEm'AM&D BFlMI IRSG
91-2028209 91-1278726 94-2378705 91-1702723 91-1999
155. 951 (1.305,7801 613.600 375.873
51'ATEMmI' - FORM 1120, pc; 4, SCH L, LN 24, mD
RErAINED EARNINGS-APPROPRIATED - mDING
51'ATEMEm - FORM 1120, pc; 4, SCH L, LN 26, mD
ADJUS'I'MENI'S TO SHAREHOLDERS' EQUITY - mDING
09/15/2003 - 10:31:17 AM
CONSOL AVI fITA " SUBSIDIARIES
Year: 2002
Accts Payable - General
Acets Payable - Power Trans
Accts Payable - Gas supply Trans
Aceta Payable - Other
Def Cr - SERP
Other Regulatory Liabilities
ACC'I'S PAYABLE - OFFICE BLDG LEASE
DE!' CREDIT - MK'I' '1'0 MK'I'
TC1I'AL
24 RErAINED EARNINGS-APPROPRIATED
RErAINED EARNINGS--APPROPRIATED
26 ADJUSI'MENI'S '1'0 SHAREHOLDERS' EQUITY
M! SCELLANEOUS EQUITY ADJUS'mENI'S
COMP RELATED TO EMPL S!'K AWARD PLAN
TC1I'AL
AVCOM AVCOMCA AVCOMCO AVCOMID AVCOKMI'
91-1923158 91-1981390 91-2032766 82-0509895 81-0523764
2002 CONS. FEDERAL 1120 TAX REI'ORN
fITA'I'EMENI' - FORM 1120, PG 4, SCH L, LN 24, END
RErAINED EARNINGS-APPROPRIATED - ENDING
fITA'I'EMEN'T - FORM 1120, PG 4. SCH L. LN 26, ENDADJU~S '1'0 SHAREHOLDERS' EQUITY - ENDING
Page 15 of Set 5
~..
09/15/2003 - 10 :31: 17 AM
CONSOL AVI /;TA & SOBSIDIARI ES
Year: 2002
Accts Payable - General
Accts Payable - Power Trans
Accts Payable - Gas SUpply Trans
Accts Payable - Other
Def Cr - SERP
Other Regulatory Liabilities
ACC'I'S PAYABLE - OFFICE BLDG LEASE
DEF CREDIT - MK'I' 1'0 MK'I'
TaI'AL
24 REI'AINED EARNINGS-APPROPRIATED
REJ'AINED EARNINGS--APPROPRIATED
26 ADJU~S 1'0 SHAREHOLDERS' EQUITY
MISCELLANEOUS EQUITY ADJUSIMEN'I'S
COM? RELATED 1'0 EMPL S'I'K AWARD PL1IN
TaI'AL
2002 CONS. FEDERAL 1120 TAX REJ'URN
AVCOMOR
91-1952432 AVCCJolWA91-1952434 AVCOWi1'f83-0325965
/;TA'l'EMEN'I' - FORM 1120, PG 4, SCH L, Ui' 24, END
REJ'AINED EARNINGS-APPROPRIATED - ENDING
/;TA'I'EMEN'I' - FORM 1120, PG 4, SCH L, Ui' 26, END
ADJU&'I'MENI'S 1'0 SHAREHOLDERS' EQUITY - ENDING'
Page 15 of Set 6
09/15/2003 - 10:31:17 AM
2002 CONS. FEDERAL 1120 TAX RFI"URN
Page 16 of Set 1
CONSOL AVJSTA & SUBSIDIARIES
Year: 2002
Total Elimination SUbtotal AVISTA
91-0462470
AVDEITEL
91-1468571
.... .... ...... ....... ...... .............. ....... ....
SCHEDULE M-
.... .... ....... .... ........ ........... .......... ....
1 NEI' INCOME PER BOOKS.(9,692,~2)(9,692,622)31.306,761 (466,994)
2 FEDERAL INCOME TAX.37,892,608 37,892,608 38,201.478 (441.804)
3 EXCESS CAPITAL LOSSES OVER CAPITAL GAINS.
INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS
MI SCELLANOUS TAXABLE INCOME (4,766,980)(4,766,980)
PAR'I'NERSHI P INCOME 568,596 568,596 (199,052)
C. LA. C.717,242 717,242 717,242
MON MONETARY POWER EXCHANGES 747,354 747,354 747,354
EXEC DEF CQMF-RECOG TRUST INCOME (618.415)(618.415J (618,415)
TaJ'AL 647,797 647,797 846,181 (199,052)
4 INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS 647,797 647,797 846,181 (199,052)
5 EXPDlSES RECORDED ON BOOKS NOT IN THI S RETURN
A DEPRECIATION. .
. .. .
880, 827 880,827
B CONI'RIBU'I'ICNS CARRYOVER .
...
C TRAVEL AND :ENI'ERTA INMOO'.
. . .
244,821 244,821 167,023 505
OTHER EXP RECORDED ON BOOKS NOT I N TH I S RFI'URN
COST OF GOODS SOLD (687,580)(687,580)
VACATION ACCRUAL ADJUSTMOO'79,078 79,078
VACATION PAY ACCRUAL (30,034)(30,034)(30,034)
OFFICER SALARY ADJU57M:ENI'86,877 86,877
146,713 146,713 1.146,713
POLITICAL EXPrnDITURES 460,416 1.460,416 1. 460, 416
PENALTIES 83,673 83,673 83,212
SEVERANCE PLANS (1,105,859)(1.105,859)(1.105.859)
WORKERS COMPENSATION ADJU5'Imm'(13,989)(13,989)
NEZ PERCE TRIBE LITIGATION 469,935 1. 469,935 1. 469,935
GAS PLAN!' OIL SPIU,406,506 406,506 406,506
OFFICE BUILDING ACCRUED PAYMENI'S 019,156 019,156 019,156
DEFERRED FEDERAL INCOME TAX/ITC (10,536,342)(10,536,342)(7,948,026)(354,616)
STATE INCOME TAX 879,264 879,264 879,264
PROPERTY TAX ADJUSTMOO'162,784 162,784 162,784
AMORT OF REACQ DEB'!' LOSS/EXP (11.669,283)(11,669,283)(11,669,283)
COLm'RIP AMORT OF COMMON FACILITY 99,048 99,048 99, 048
BAD DEB'!' ADJUS'I'MENI'S (4,859,396)(4,859,396)(261,247)
FAS 106 FUl'URE MEDICAL 217,274 1. 217 ,274 1. 217,274
FAS 87 PENSION 373,354 373,354 373.354
ACTUAL PENSION PAYMEm'S (8,243,518)243,518)(8,243,518)
LEGAL & MISC ADJUS1'M:ENI'1.139,967 139,967
EXCHANGE POWER AMORTIZATION 480, 620 480,620 480,620
PURCHASED GAS ADJUS1'M:ENI'S 41,165,026 41.165,026 41,165,026
IDAHO PCA 433,563 433,563 433,563
WOOD POWER BOOK AMORTIZATION 391,992 391. 992 391. 992
OPTION PREMIUMS PAID/RECEIVED (NEI'1. 800,790 1. 800,790
NONDEDUCT RESERVE - MI'M PRUDENCY (590,153)(590,153)
NONDEDUCT RESERVE - INC:ENI'IVE COMP 1. 675, 940 1.675,940
09/15/2003 - 10:31:17 AM
CONSOL AV1STA &c SUBSIDIARIES
Year': 2002
2002 CONS. FEDERAL H2O TAX RZI'Ui!N
AVCAP91-1774761
AVLABS
91-1701025
AVA'DIJ1JJ
91-1701028
..... ......... .......... ....... ...... ...............
SCHEDULE M-
....................... ....... ....... ...............
1NETINCOMEPERBOOKS.............. .
2 FEDERAL INCOME TAX. .
. . . . . . . . . . . . . .
3 EXCESS CAPITAL LOSSES OVER CAPITAL GAINS.
INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS
MI SCELLANOUS TAXABLE INCOME
PARTNERSHIP INCOMELA.
MON MONETARY POWER EXCHANGES
EXEC DEF COMP-RECOG TRUST INCOME
TOTAL
4 INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS
5 EXPENSES RECORDED ON BOOKS NOT IN THI S RETURN
ADEPRECIATION.
.................
B Com'RlBUTIONS CARRYOVER. .
. . . . . . . . . .
C TRAVEL AND ENI'ERTAINMOO'. . . . .
. . . . . . .
OTHER EXP RECORDED ON BOOKS NOT IN THI S RETURN
COST OF GOODS SOLD
VACATION ACCRUAL ADJUSTMFNI'
VACATION PAY ACCRUAL
OFFICER SALARY ADJUSTI'IENI'
POLITICAL EXPENDITURES
PDW.TIES
SEVERANCE PLANS
WORKERS COMPENSATION ADJUS'J'MENI'
NEZ PERCE TRIBE LITIGATION
GAS PLANT OIL SPILL
OFFICE BUILDING ACCRUED PAYMENI'S
DEFERRED FEDERAL INCOME TAX/ ITC
STATE INCOME TAX
PROPERTY TAX ADJUSTI'IENI'
AMORT OF REACQ DEBI' LOSS/EXP
COLS'J'RI P AMORT OF COMMON FACILITY
BAD DEBI' ADJUSTMEm'S
FAS 106 FUTURE MEDICAL
FAS 87 PENSION
ACTUAL PENSION PAYMENI'S
LEGAL &c MISC ADJUSTMEm'
EXCHANGE POWER AMORTIZATION
PURCHASED GAS ADJUSTMEm'S
IDAHO PCA
WOOD POWER BOOK AMORTIZATION
OPI'ION PREMIUMS PAID/RECEIVED (NET
NONDEDUCI' RESERVE - !om! PRUDENCY
NONDEDUCI' RESERVE - INCEm'IVE COMP
(4,212,476)
(6,248,049)
140,910
140,910
140,910
461
(13.403,984)
978
(80,515)
(6,543,307)
880,827
25,058
105,675
(141.530)
(590,153)
AVENER91-1714871
17,348,769
577,142
26,972
(687,580)
142,482
(2,846,297)
1.800,790
675,940
Page 16 of Set 2
AL'I'US
91-1653826
09/15/2003 10:31:17
CONSOL AVIf:!'A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERlIL 1120 TlIX RETURN
WWPREC
91-1836616 VFOWER91-1937513 AVIf:!'A TUR PWR91-2006462 AVINTNL91-1699478
............. .... ... ........ .... ...... ....... .......
SCHEDULE M-
..... ............ ......... ......... ..... ....... .....
1 NET INCOME PER BOOKS.
. .
(17)
2 FEDERlIL INCOME TlIX.(42)
3 EXCESS CAPITAL LOSSES OVER CAPITAL GAINS.
INCOME SUBJECT TO TlIX NaT RECORDED ON BOOKS
MI SCELLANOUS Tl\Xl\BLE INCOME
PAR'IWERSHI P INCOME
C. LA.
MON MONETARY POWER EXCHANGES
EXEC DEF COMP-RECOG TRUf:!' INCOME
TaTAL
4 INCOME SUBJECT TO TlIX NaT RECORDED ON BOOKS
5 EXPEJIISES RECORDED ON BOOKS NaT IN THIS RETURN
A DEPRECIATION.
. .
B CDm'RlBU'I'IONS ClIRRYOVER.
C TRAVEL l\ND ENTERTAINMENT.
CYI'!IER EXP RECORDED ON BOOKS NaT IN THI S RETURN
COf:!' OF GOODS SOLD
VAClITION ACCRUAL lIDJUsrmNI'
VAClITION PAY ACCRUlIL
OFFI CER SALARY lIDJUsrmNI'
POLITIClIL EXPE'IDlTORES
PENALTIES
SEVERANCE PLANS
WORKERS COMPEJllSATION ADJUSTMENT
NEZ PERCE TRIBE LITIGATION
GAS PLANI' OIL SPILL
OFFICE BUILDING ACCRUED PAYMENTS
DEFERRED FEDERlIL INCOME TlIX/ ITC
f:!'ATE INCOME TlIX
PROPERTY TlIX lIDJUS'mENT
AMORT OF REACQ DEBT LOSS/EXP
COLS'TRIP AMORT OF COMMON FACILITY
BAD DEBT ADJUSTMENTS
FAS 106 FOTURE MEDICAL
FAS 87 PEJIISION
ACTUlIL PEJIISION PAYMENTS
LEGAL & MI SC ADJUm'MENT
EXCHANGE POWER AMORTIZATION
PURCHASED GAS ADJUm'MENTS
IDAHO PCl\
WOOD POWER BOOK AMORTIZATION
OPTION PREMIUMS PAID/RECEIVED (NEI'
NONDEDUCT RESERVE - MI'M PRUDEJIICY
NONDEDUCT RESERVE - INCEIITI'IVE COMP
Page 16 of Set 3
AVI f:!'A S'JC INC
91-1978614
(49.363)
(25.106)
09/15/2003 - 10:31:17 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RF1'URN
AVENT
91-2028209
PENT91-1278726
AM&D94-2378705
... ........ ........... ...... .... ........ .............
SCHEDULE M -
... ........ ............ ..... ............... ... ......
1NETINCOMEPERBOOKS.............. .
2FEDERALINCOMETAX......,........ .
3 EXCESS CAPITAL LOSSES OVER CAPITAL GAINS.
INCOME SUBJECT TO TAX NCIT RECORDED ON BOOKS
MISCELLANOUS TAXABLE INCOME
PARTNERSHI P INCOMEC. LA.
MON MONETARY FOWER EXCHANGES
EXEC DEF COMP-RECOG TRUST INCOME
TOTAL
4 INCOME SUBJECT TO TAX NCIT RECORDED ON BOOKS
5 EXPENSES RECORDED ON BOOKS NCIT IN THIS RF1'URNADEPRECIATION..................
B CONTRIBlJTIONS CARRYOVER. .
. . . . . . . . . .
C TRAVEL AND ENTERTAINMENT. .
. . . . . . . . . .
crrHER EXP RECORDED ON BOOKS NCIT IN THI S REI'lJRN
COST OF GOODS SOLD
VACATION ACCRUAL ADJUSTHEm'
VACATION PAY ACCRUAL
OFFICER SALARY ADJUSTMEm'
POLITICAL EXPENDITURES
PENALTIES
SEVERANCE PLANS
WORKERS COMPDlSATION ADJUSTMEm'
NEZ PERCE TRIBE LITIGATION
GAS PLANT OIL SPILL
OFFICE BUILDING ACCRUED PAYMENrS
DEFERRED FEDERAL INCOME TAXIITC
STATE INCOME TAX
PROPERTY TAX ADJUSTMEm'
AMORT OF REACQ DEBT LOSS/EXP
COLSTRI P AMORT OF COMMON FACILITY
B1ID DEBT ADJUSTMENI'S
FAS 106 FUTURE MEDICAL
FAS 87 PENSION
ACTUAL PENSION PAYMEm'S
LEGAL & MI SC ADJUSTMEm'
EXCHANGE POWER AMORTIZATION
PURCHASED GAS ADJUSTMEm'S
IDAHO PCA
WOOD POWER BOOK AMORTIZATION
OPTION PREMIUMS PAID/RECEIVED (NE'I'
NDNDEDUCI' RESERVE - Mm PRUDDICY
NDNDEDUCI' RESERVE - INCEm'IVE COMP
(13,152,115)(12,280,114)
(217,736)(3,~05,114)
611,833
(373,262)
238,571
238,571
337
(2,233,700)
(9,362,183)
(1. 089,688)
14,158
(88,564)
86,877
(13,989)
(9,546)
1.139,967
. 0
B1IMI
91-1702723
Page 16 of Set 4
IRSG91-1999108
09/15/2003 - 10:31:17 AM
CONSOL AVI fJrA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOM91-1923158
AVCCMCA
91-1981390
AVCOMCO
91-2032766
.......... ....... ....... ..... ... ............ .......
SCHEDULE M -
1 NE'I' INCOME PER BOOKS. . . . .
. . . . . .... ................ ....... ......... .................
2FEDERALINCOMETAX................
3 EXCESS CAPITAL LOSSES OVER CAPITAL GAINS. . .
. .
INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS
MI SCELLANOUS TAXABLE INCOME
PARTNERSHIP INCOME
C. LA.
MON MONETARY POWER EXCHANGES
EXEC DEF COMP-RECOG TRUfJr INCOME
TOTAL
4 INCOME SUI!JECT TO TAX NOT RECORDED ON BOOKS
5 EXPrnSES RECORDED ON BOOKS NCYI' IN TIn S RE'T'URNADEPRECIATION..............
B CClN'I'RIBUTIONS CARRYOVER. .
. . . . . . . . . .
C TRAVEL AND ENT'ERTAINMENI'. . . . . . . .
. . . .
OTHER EXP RECORDED ON BOOKS NOT IN THI S RFI'URN
COfJr OF GOODS SOLD
VACATION ACCRUAL ADJUSI'MENI'
VACATION PAY ACCRUAL
OFFICER SALARY ADJU!m!ENI'
POLITICAL EXPEmJITlJRES
PENALTIES
SEVERANCE PlJINS
WORKERS CQMPE)'JSATICIN ADJUSI'MENI'
NEZ PERCE TRIBE LITIGATION
GAS PLI\NI' OIL SPILL
OFFICE BUILDING ACCRUED PAYMEm'S
DEFERRED FEDERAL INCOME TAX/ITC
fJrATE INCOME TAX
PROPERTY TAX ADJU5I'MEm
AMORT OF REACQ DEB!' LOSS/EXP
COLSTRIP AMORT OF COMMON FACILITY
BIID DEBT ADJUSTMENI'S
FA S 1 0 6 FU1'tJRE MEDICAL
FAS 87 PDJSION
ACTUAL PDJSION PAYMEm'S
LEGAL " HI SC ADJU5I'MEm
EXCHANGE POWER AMORTIZATION
PURCHASED GAS ADJU5I'MEmS
IDAHO PCA
WOOD POWER BOOK AMORTIZATION
OPTION PREMIUMS PAID/RECEIVED (NET
NONDEDUCT RESERVE - KIM PRUDENCY
NONDEDUCT RESERVE - INCEmIVE COMP
1.122,401
1. 341, 527
(5,378,813)
(5,378,813)
(5,378,813)
790
(1,600,776)
AVCOMID
82-0509895
Page 16 of Set 5
AVCOMMI'81-0523764
09/15/2003 - 10:31:17 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOMOR91-1952432
AVCOMWA
91-1952434 AVCCA'MY83-0325965
... ....................... ..........................
SCHEDULE M -
............................... ....... ..............
1NETINCOMEPERBOOKS.............. .
2FEDERALINCOMETAX............... .
3 EXCESS CAPITAL LOSSES OVER CAPITAL GAINS.
. . . .
INCOME SUBJECT TO TAX NCYI' RECORDED ON BOOKS
MI SCELLANOUS TAXABLE INCOME
PARTNERSHI P INCOMELA.
MON MONETARY POWER EXCHANGES
EXEC DEF CQMP-RECDG TRUST INCOME
TCYI'AL
4 INCOME SURJECT TO TAX NCYI' RECORDED ON BOOKS
5 EXPENSES RECORDED ON BOOKS NCYI' IN THI S RETURNADEPRECIATICI'J.............. '
B Com'RIBUTICl'JS CARRYOVER . .
. . . . . . . . . .
C TRAVEL AND ENTERTAINHEm'. . . .
. . . . . . . .
OTHER EX? RECORDED ON BOOKS NCYI' IN THI S RETURN
COST OF GOODS SOLD
VACATION ACCRUAL ADJUS'nIENI'
VACATION PAY ACCRUAL
OFFICER SALARY ADJUSTMEm'
POLITICAL EXPEWJITURES
PENALTIES
SEVERANCE PLANS
WORKERS COMPEN'SATICI'J ADJUSTMENI'
NEZ PERCE TRIBE LITIGATION
GAS PLAN!' OIL SPILL
OFFICE BUILDING ACCRUED PAYMEm'S
DEFERRED FEDERAL INCOME TAX/ITC
STATE INCOME TAX
PROPERTY TAX ADJUSTMEm'
AMORT OF REACQ DEBT LOSS/EXP
COLSTRIP AMORT OF COMMON FACILITY
BAD DEBT ADJUS'nIENI'S
FAS 106 FUTURE MEDICAL
FAS 87 PENSION
ACTUAL PENSION PAYMEm'S
LEGAL & MISC ADJUS'nIENI'
EXCHANGE POWER AMORTIZATION
PtJRCHASED GAS ADJUS'nIENI'S
IDAHO PCA
WOOD POWER BOOK AMORTIZATION
OPTION PREMIUMS PAID/RECEIVED (NET
NONDEDUCT RESERVE - MI'M PRUDENCY
NONDEDUCT RESERVE - INCEm'IVE COMP
Page 16 of Set 6
0 .
09/15/2003 - 10:31:17 AM
CONSOL AV! m'A , SUBSIDIARIES
Year: 2002
NONDEDUCT RESERVE - MISCELLANEOUS
NONDEDUCT RESERVE - REm'RUC'l'URING
NONDEDUCT RESERVE - LITI GATI ON
EXEC DEF COMF-REVERSE DEF COMF
UNEARNED S'J'OCJ( BASED COMPrnSATICIN
AIRPLANE LEASE PAYMENr
OFFICE FURNITURE LEASE
CSS, EGMA, WMS LEASE PAYMENrS
KE'ITLE FALLS AMORT/ACCRE WA' ID
WRlG ACQ ADJ AMORT - BOOK
TOTAL
CONI'RIB. C/O RECLASSIFIED AS NOL C/O
. .
TOTALLINE5.................
6 TerrAL OF LINES 1 THROUGH 5.
. . . . . . . . . .
7 INCOME RECORDED ON BOOKS Nerr IN '!'HI S RErURN
A TAX-EXEMPT INJ'EREm' .
. . . . . . . . . . . . .
D'I'HER mc RECORDED ON EOOKS Nerr IN '!'HI S RE'I'URN
EQUITY EARNINGS IN .SUBSIDIARIES
GROSS RECEIPI'S
GAIN (LOSS) ON SALE OF ASSITS
LOSS ON SALE OF ASSITS
OFFICE BLDG - AMORT OF GAIN ON SAL
BPA RESIDENI'IAL EXCHANGE WA , ID
AMOR'I'IZATION OF CENI'RALIA GAIN
CEm'RALIA TRUm' UNREI\L INCOME
RA'I'BDRUM CT SALES TAX REF REVERSAL
PGE MONEJ'IZATION/SPOKANE ENERGY LL
MARK TO MARKFI' VALUATION
PARTNERSHIP/LLC - EOOK/TAX DIFF.
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSITS
GAIN (LOSS) ON SALE OF ASSETS
GAIN ON SALE OF ASSITS
TOTAL
TerrALLINE7.................
8 DEDUCTIONS IN TIll S RE'I'URN Nerr ON EOOKSADEPRECIATION..................
B CONI'RIBU'I'IONS CARRYOVER. .
. . . . . . , . . .
D'I'HER DED IN '!'HI S RE'I'URN Nerr ON EOOKS
OFFI CERS LI FE INSURANCE
R. P. ACTUAL PAYMENrS
SALARY ADJUST:MOO'S
STOCK AWARDS
OFFICE BUILDING ACTUAL PAYMENrS
RENI' EXPmSE
1N'J'EREm' EXPmSE
DSM TAX AMORTIZATION
Page 17 of Set 1
2002 CONS. FEDERAL 1120 TAX RE'I'URN
Total Elimination Subtotal AV! S1'A AVDE'JIi:L
91-0462470 91-1468571
(272,885)(272,885)(29,708)
978,431 978,431
(3,500,000)(3,500,000)
765,650 765,650 765,650
(117,788)(117,788)
250,685 250,685 250,685
619,269 619,269 619,269
631,378 631.378 631.378
(228,480)(228,480)(228,480)
1.323.416 1. 323.416 323.416
38,285,498 38,285,498 44,863,106 (354,616)
888.601
39,411,146 888,601 39,411,146 45,030,129 (354,111)
72,258,929 888,601 72,258,929 118,384,549 (1. 461. 961)
(31,330,072)(31.330,072)(5,075,221)
(658,195)(658,195)
19,364,694 19,364,694 (23,100)
(63,706)(63,706)
261. 456 261. 456 261,456
(1,314,109)(1,314,109)(1,314,109)
1.492,309 1.492,309 1.492,309
39,788 39,788 39,788
33,822 33,822 33,822
(2,780,154)(2,780,154)(2,780,154)
(87,402,951)(87,402,951)
(1.555,899)(1.555,899)(826,275)
257,305 257,305
(68,722)(68,722)(68,722)
1.194,028 1.194,028 811. 858
210.724 210.724 210.724
(100,319,682)(100,319,682)(6,388,249)(849.375)
(100,319,682)(100,319,682)(6,388,249)(849,375)
21,605,873 21,605,873 18,657,559
494,688 494,688 494,688
822,976 822,976 822,976
628,084 628,084
300,101 300,101 54,475
257,184 257,184 257,184
49,608 49,608
(172,545)(172,545)
(5,303,656)(5,303,656)(5,303,656)
09/15/2003 - 10:31:17 AM Page 17 of Set 2
2002 CONS. FEDERAL 1120 TAX RETURN
CONSOL AV1 ro'A &SUBSIDIARIES
Year: 2002
AVCAP AVLABS AVA~A VENER ALT\JS
91-1774761 91-1701025 91-1701028 91-1714871 91-1653826
NONDEIJOcr RESERVE - MY SCELLANEOUS (243,177)
NONDEIJOcr RESERVE - RESTRUcrtJRING 750,000 228,431
NONDEIJOcr RESERVE - LITIGATION
EXEC: DEF COMP-REVERSE DEF COMP
UNEARNED srocK BASED COMPENSATION (117,788)
AIRPLANE LEASE PAYMENI'
OFFICE FURNITURE LEASE
CSS, EGMA, LEASE PAYMENI'S
KETTLE FALLS AMORT/ ACCRE WA & ID
WPNG ACQ ADJ AMORT - BOOK
TOTAL 750.461 (213,049)(626, 008)85,335
CONI'RIB. C/O RECLASSIFIED AS NOL C/O
TOTAL LINE 5.
. .. . . .. .
750.461 (203,071)279,877 112,307
6 TOTAL OF LINES 1 THROUGH 5.
. ... .
(3,569,154)(13,607,055)(6,263,430)27,038,218
7 INCOME RECORDED ON BOOKS NOT IN THI S REI'ORN
A TAX-EXEMPT INJ'EREST .
. . . . .. . .
OTHER INC RECORDED ON BOOKS NOT IN THI S RETURN
EQUITY EARNINGS IN SUBSIDIARIES (4,232,075)
GROSS RECEIPI'S (658,195)
GAIN (LOSS) ON SALE OF ASSETS (1,935)
LOSS ON SALE OF ASSETS
OFFICE BLDG - AMORT OF GAIN ON SAL
BPA RESIDENTIAL EXCHANGE WA & ID
AMORTIz.ATION OF CEm'RALIA GAIN
CENI'RALIA TRUST UNREAL INCOME
RATHDRUM cr SALES TAX REF REVERSAL
PGE MONEJ'Iz.ATION/SPOKANE ENERGY LL
MARK TO MARKE:!'VALUATION 512,469 (91,915,420)
PAR1NERSHIP/LLc: - BOOK/TAX DIFF.(729,624)
FOREIGN SUBSIDIARY INCOME/LOSS 257,305
LOSS ON SALE OF ASSETS
GAIN (LOSS) ON SALE OF ASSETS 382,170
GAIN ON SALE OF ASSETS
TOTAL 280,394 (731. 559)(658,195)(89,275,945)
TOTAL LINE 7.
. .. .
280,394 (731.559)(658,195)(89,275,945)
8 DEIJOcrIONS IN THIS RETURN NOT ON BOOKS
A DEPRECIATION.
. . .. .
(356, 029)294,146
B CONTRIBUTIONS CARRYOVER.
OTHER DED IN THI S RErlJRN NOT ON BOOKS
OFFICERS LIFE INSURANCE
P. ACTUAL PAYMENI'S
SALARY ADJUSTMOO'S
STOCK AWARDS 245,626
OFFICE BUILDING ACTUAL PAYMENI'SRmr EXPENSE 49,608
INT'EREro' EXPEN'SE (172,545)
DSM TAX AMORTIz.ATION
09/15/2003 - 10:31:17 AM Page 17 of Set 3
2002 CONS. FEDERAL 1120 TAX RETURN
CONSOL AVIsrA &SUBSIDIARI ES
Year: 2002
WvlPREC A VPOWER AVIsrA TUR FWR AVINTNL AVI srA SlTC INC
91-1836616 91-1937513 91-2006462 91-1699478 91-1978614
NONDEDUCT RESERVE - MI SCELLANEOUS
NONDEDUCT RESERVE - RES'J'RUCTURING
NONDEDUCT RESERVE - LITIGATICI"I
EXEC DEI' CaMP-REVERSE DEI' COMP
UNEARNED STOCK BASED CCHPENSATION
AIRPLANE LEASE PAYMEm'
OFFICE Fm!NI'I'lJRE LEASE
CSS, EGMA, I+!S LEASE PAYMENI'S
KE'ITLE FALLS AMORT/ACCRE W1I & ID~G ACQ ADJ AMORT - BOOK
TCYrAL
CamRIB. C/O RECLASSIFIED AS NOL C/O
TCYrAL LINE 5. . . .
. .. .
6 TCYrAL OF LINES 1 THROUGH 5.
. .
(59)(74,469)
7 INCOME RECORDED CI"I BOOKS NOT IN THI S RETURN
A TAX-EXEHPI' INI'EREsr .
. .
OTHER INC RECORDED ON BOOKS NOT IN THI S RETURN
EQUITY EARNINGS IN StJBSIDIARIES
GROSS RECEIPTS
GAIN (LOSS) ON SALE OF ASSETS
LOSS ON SALE OF ASSETS
OFFICE BLDG - AMORT OF GAIN ON SAL
BPA RESIDENTIAL EKCHANGE W1\ & ID
AMORTI2.ATION OF CENl'RALIA GAIN
CEm'RALIA TRUsr UNREAL INCOME
RA'I'BDRUM CT SALES TAX REF REVERSAL
PGE MONETI2.ATION/SPOKANE ENERGY LL
MARK TO MARKE'I'VALUATION
PAR'I'NERSHI P /LLC - BOOK/TAX DIFF.
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSETS
GAIN (LOSS) ON SALE OF ASSEI'S
GAIN ON SALE OF ASSETS
TCYrAL
TCYrAL LINE 7.
. . .. .
8 DEDUCTIONS IN THIS RETURN NOT ON BOOKS
A DEPRECIATION.
.... .
B CONI'RIBUTIONS CARRYOVER .
. .. .
OTHER DED IN THI S RETURN NOT ON BOOKS
OFFICERS LIFE INSURANCE
S. E.R. P. AC'I'OAL PAYMEm'S
SALARY ADJUSTMENTS
srocK AW1\RDS
OFFICE BUILDING AC'I'OAL PAYMENTS
RENT EXPENSE
INI'EREsr EXPENSE
DSM TAX AMORTI2.ATION
Page 17 of Set 409/15/2003 - 10:31:17 AM
CONSOL AV1!ITA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 11~0 TAX RE'I'URN
A VEm'POO'AM&D BAMI IRSG
91-2028209 91-1278726 94 -237 8705 91-1702723 1999108
NONDEDUCI' RESERVE - MI SCELLANEOUS
NONDEDUCI' RESERVE - RESI'RUCTURING
NONDEDUCI' RESERVE - LITIGATION (3,500,000)
EXEC DEF CaMP-REVERSE DEF COMP
UNE.'.RNED 5I'OCK BASED COMPENSATION
AIRPLANE LEASE PAYMENI'
OFFICE F'URNI'I'lJRE LEASE
CSS, EGMA, WMS LEASE PAYMENI'S
KE'M'LE FALLS AMOR'I' / ACCRE WA" ID
WPNG ACQ ADJ AMOR'I' - BOOK
TarAL (5,733,700)114,745
CONTRIB. C/O RECu.SSIFIED AS NOL C/O
TarAL LINE 5. . .(5,733,363)128,903
6 TarAL OF LINES 1 THROUGH 5.(13 ,131. 280)(21.218.591)(9,322,968)
7 INCOME RECORDED ON BOOKS NaT IN THI S RE'I'URN
A TAX-EXEMPT INJ'ERE!IT.
. .
OTHER INC RECORDED ON BOOKS NaT IN THIS RETURN
EQUITY EARNINGS IN SUBSIDIARIES (12.747,749)(9,275.027)
GROSS RECEIPI'S
GAIN (LOSS) ON SALE OF ASSETS
LOSS ON SALE OF ASSETS (63,706)
OFFICE BLDG - AMORT OF GAIN ON SAL
BPI. RESIDENI'IAL EXCHANGE WA " ID
AMORTIZATION OF CENTRALIA GAIN
CENI'RALIA TRU!IT UNREAL INCOME
RATIIDRUM cI' SALES TAX REF REVERSAL
PGE MONE'I'IZATION/SPOKANE ENERGY U.
MARK TO MARKE'I'VALUATION
PARTNERSHIP/LLC - BOOK/TAX DIFF.
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSETS
GAIN (LOSS) ON SALE OF ASSETS
GAIN ON SALE OF ASSETS
TarAL (12,747,749)(9.275,027)(63,706)
TaTAL LINE 7.(12,747,749)(9.275,027)(63,706)
8 DEDUC1'IONS IN THIS RETURN NaT ON BOOKS
A DEPRECIATION.
. .
(380,177)
B CONI'RIBUTIONS CARRYOVER .
~:.
OTHER DED IN THI S RETURN NaT ON BOOKS
OFFICERS LIFE INSURANCE
P. ACTlJAL PAYMENI'S
SAu.RY ADJU!m!ENI'S
!ITOCK AWARDS
OFFICE BUILDING ACTlJAL PAYMENI'S
RENT EXPENSE
INJ'ERE!IT EXPENSE
DSM TAX AMORTIZATION
09/15/2003 - 10:31:17 AM Page 17 of Set 5
2002 CONS. FEDERAL 1120 TAX RJmJRN
CONSOL AVI Sl'A " SUBSIDIARIES
Year: 2002
AVCOM AVCOMCA AVCOMCO AVCOMID AVCOMMJ'
91-1923158 91-1981390 91-2032766 82-0509895 81-052376~
NONDEDUCT RESERVE - MY SCELLANEOUS
NONDEDUCT RESERVE - RESTRUC'!'URING
NONDEDUCT RESERVE - LITIGATION
EXEC DEF CCIMP-REVERSE DEF CCIMP
UNEARNED STOCK BASED COMPENSATION
AIRPLANE LEASE PAYMENT
OFFICE FlJRNI'I'URE LEASE
CSS, EGMA, \'MS LEASE PAYMEmS
KEITLE FALLS AMORT / ACCRE WA" ID
WPNG ACQ ADJ AMORT - BOOK
TOTAL (1,600,776)
COO'RIB. C/O RECUISSIFIED AS NOL C/O
TOTAL LINE 5. . . . 0
. .
(1.599,986)
6 TOTAL OF LINES 1 THROUGH 5.0 0 0 0 0 (4.514,871)
7 INCOME RECORDED ON BOOKS NCYT IN THI S RETURN
A TAX-EXEMPJ' INJ'ERESI' 0 0 , 0
OTHER INC RECORDED ON BOOKS NCYT IN THI S REl'URN
EQUITY E1IRNINGS IN SUBSIDIARIES
GROSS RECEI PJ'S
GAIN (LOSS) ON SALE OF ASSE:I'S 19.389,729
LOSS ON SALE OF ASSE:I'S
OFFICE BLDG - AMORT OF GAIN ON SAL
BPA RESIDEmIAL EXCH.O.NGE WA "
AMORTIZATION OF COO'RALIA GAIN
COO'RALIA TRUST UNRE/U. INCOME
RJ\THDRUM CT SALES TAX REF REVERSAL
PGE MONFrIZATION/SPOKANE Em:RGY LL
MARK TO MARKF:!' VALUATION
PAR1NERSHIP/LLC - BOOKITAX DIFFo
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSE:I'S
GAIN (LOSS) ON SALE OF ASSE:I'S
GAIN ON SALE OF ASSE:I'S
TCYTAL 19,389.729
TCYTAL LINE 7.
. .
0 0
. .
19,389,729
8 DEDUCTIONS IN THIS RJmJRN NCYT ON BOOKS
A DEPRECIATION.0 .0 0 390,374
B CONI'RI BUT I ONS CARRYOVER 0 0 0
OTHER DED IN THI S RJmJRN NCYT ON BOOKS
OFFICERS LIFE INSURJ\NCE
P. ACTUAL PAYMEmS
SAIJIRY ADJU5"1MEN1'S 628, 08~
EITOCK AWARDS
OFFICE BUILDING ACTUAL PAYMEmS
REm' E:XPENSE
INI'ERESI' EXPENSE
DSM TAX AMORTIZATION
09/15/2003 - 10:31:17 AM
CONSOL AVI1::rA & SUBSIDIARIES
Year: 2002
NONDEDUCT RESERVE - MI SCELlJ\NEOUS
NONDEDUCT RESERVE - RE1::rRUCTORING
NONDEDUCT RESERVE - LITIGATION
EXEC DEF CaMP-REVERSE DEF COMP
UNEARNED !ITOCK BASED COMPENSATION
AIRPLANE LEASE PA'I'MENT
OFFICE F'URNI'IURE LEASE
CSS, EGMA, WHS LEASE PAYMmI'S
KE'M'LE FALLS AMORT / ACCRE W1\ & ID
WPNG ACe ADJ AMORT - BOOK
TarAL
Com'RIB. C/O RECLASSIFIED AS NOL C/O
. . . . .
TarALLINE5.................
6 TarAL OF LINES 1 THROUGH 5.
. . . . . . . . . . .
7 INCOME RECORDED ON BOOKS NOT IN THI S RFl'URN
A TAX-EXEMP'I' INI'ERE1::r .
. . . . . . . . . . . . .
OTHER INC RECORDED ON BOOKS NOT IN THI S RETURN
EQUITY EARNINGS IN SUBSIDIARIES
GROSS RECEIPTS
GAIN (LOSS) ON SALE OF ASSErS
LOSS ON SALE OF ASSErS
OFFICE BLDG - AMOIIT OF GAIN ON SAL
BPA RESIDENTIAL EXCHANGE WA & ID
AMORTIZATION OF CENJ'RALIA GAIN
CENJ'RALIA TRU1::r UNREAL INCOME
RATHDRUM CT SALES TAX REF REVERSAL
PGE MONETIZATION/SPOKANE ENERGY LL
MARK TO MARKEr VALUATION
PARTNERSHI PILLe - BOOK/TAX DIFF.
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSErS
GAIN (LOSS) ON SALE OF ASSEI'S
GAIN ON SALE OF ASSErS
TOTAL
TOTALLINE7.........,.......
8 DEDUCTIONS IN THIS RFl'URN NOT ON BOOKSADEPRECIATION..................
B Com'RIBUTIONS CARRYOVER. .
. . . . . . . . . .
OTHER DED IN THIS REJ'lIRN NOT ON BOOKS
OFFICERS LIFE INSURANCE
P. ACTUAL PAYMENTS
SALARY ADJUSIMENI'S
1::rOCK AWARDS
OFFICE BUILDING ACTOAL PAYMENTS
REm' EXPENSE
INTERE1::r EXPENSE
DSM TAX AMORTIZATION
2002 CONS. FEDERAL 1120 TAX RErURN
Page 17 of Set 6
AVCOMOR
91-1952432
AVCOMWA AVCOJlMY
91-1952434 83-0325965
09/15/2003 - 10:31:18 AM Page 18 of Set 1
2002 CONS. FEDERAL 1120 TAX REI'ORN
CONSOL AVIm:A & SUBSIDIARIES
Year: 2002
Total Elimination SUbtotal AVIm:A AVDEVEL
91-0462470 91-1468571
AMORTIZATION PRE\T1OUS YEAR (6,388,776)(6,388,776)
2002 CAPITALIZED OVERHEADS ADJ 126,266,716 126,266,716 126,266,716
P. DIVIDmDS 397,242 397,242 397,242
mv1RCNMENrAL CLEllNUP (300,000)(300,000)(300,000)
MI SCELlJlNEOUS EXPENSE 557.278 557,278
INJURIES & DAMAGES - NET 30,145 30,145 30,145
AFUDC CAPITALIZED 415, 091 415,091 415,091
BASIC AMERICAN FOOD (7,788)(7,788)(7,788)
DEFERRED ELECTRI C COm:S (9,386,619)(9,386,619)(9,386,619)
WA RATE BASE ADJUSTMEm'915,400 915,400 915,400
CLARK FORK RIVER. mE'284,844 284,844 284,844
EXEC DEF COMP-ACTUAL PLAN PAYOUTS 952,695 952,695 952,695
RAR ADJ - OFFICE LEASE EXP -840 840 840
TOTAL 114,817 ,508 114, 817 508 120,198.233 (300,000)
TaI'AL LINE 8. . .
. . .. .
136,423,381 136,423,381 138,855,792 (300,000)
9 TOTAL OF LINES 7 AND 8.
. . . .
36,103,699 36,103,699 132,467,543 (1.149,375)
10 TAXABLE INCOME (LINE 28, PAGE 1) - LINE 6 LESS 9 36.155.230 888.601 36.155.230 (14.082.994)(312.586)
m:ATEMENT - FORM 1120, SCH M-1, LN 4
INCOME SUBJECT TO TAX NC11' RECORDED ON BOOKS
INCOME SUBJECT TO TAX NC11' RECORDED ON BOOKS
MISCELLANOUS TAXABLE INCOME
PARTNERSHIP INCOME
1.A.
MON MONETARY POWER EXCHANGES
EXEC DEF COMP-RECOG TRUm: INCOME
TOTAL
(4,766,980)
568,596
717,242
747,354
(618.415)
647,797
(4,766,980)568,596 (199.052)
717,242 717,242
747,354 747,354
(618.415)(618.415)
647,797 846,181 (199,052)
647.797 846.181 (199.052)TaI'AL INCOME SUPJ TO TAX NC11' RECORDED ON BOOKS 647.797
m:ATEMENT - FORM 1120, SCH M-1. LN 5
OTHER EXPENSES RECORDED ON BOOKS NC11' IN THI S REI'lJRN
OTHER EXP RECORDEP ON BOOKS NC11' IN THI S REI'lJRN
COm: OF GOODS SOLD (687,580)(687.580)
VACATION ACCRUAL ADJU5'n!ENT 79,078 79.078
VACATION PAY ACCRUAL (30,034)(30,034)(30,034)
OFFI CER SALARY ADJUSTMENr 86,877 86,877
146,713 146,713 146,713
POLITI CAL EXPENDITURES 1.460,416 1.460,416 460,416
PENALTIES 83 , 673 83,673 83,212
SFVERANCE PLANS (1.105,859)(1.105.859)(1,105,859)
WORKERS COMPENSATION ADJUSTMENr (13,989)(13,989)
09/15/2003 - 10:31:18 AM
CONSDL AV!STA & SUBSIDIARIES
Year: 2002
Page 18 of Set 2
AMORTIZATION PRElTIOUS YEAR
2002 CAPITALIZED OVERIIEADS ADJ
P. DIV!DENDS
ENIlIRONMENJ'AL CLEANUP
MI SCELLANEOUS EXPENSE
INJURIES & DAMAGES - m:r
AFUDC CAPITALIZED
BhSIC AMERICAN FOOD
DEFERRED ELECTRI C COSTS
WA RATE BhSE ADJUsnIOO'
CLARK FORK RIVER R!E' S
EXEC DEF COMP-ACTUAL PLAN PAYOUTS
RAR ADJ - OFFICE LEASE EXP -
TOTAL
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP AVLABS AVA~A VENER AL'l'US
91-1774761 91-1701025 91-1701028 91-1714871 91-1653826
(4,294)(2,482)
813
(4,294)50,939 73,081
(360,323)50,939 367,227
(1.091,882)(607,256)(88,908,718)
515 173 (5.656.174)115.946.936
TOTALLINE8.................
9TOTALOFLINES7AND8............. .
10 TAXABLE INCOME (LINE 28, PAGE 1) - LINE 6 LESS 9
280,394
(3.849.5481
STATEMEN!' - FORM 1120, SC!I M-l, LN 4
INCOME roBJECT TO TAX NOT RECORDED ON BOOKS
INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS
MI SCELLANOUS TAXABLE INCOME
PAR'I'IiIERSHIP INCOMELA.
MON MONE:I'ARY POWER EXCHANGES
EXEC DEF COMP-RECOG TRUST INCOME
TOTAL
140,910
140,910
4 TOTAL INCOME SUBJ TO TAX NOT RECORDED ON BOOKS 140.910
STATEMEN!' - FORM 1120, SC!I M-1. LN 5
O'I'HER EXPENSES RECORDED ON BOOKS NOT IN THI S RETURN
I:.
OTHER EXP RECORDED ON BOOKS NOT IN THI S RETURN
COST OF GOODS SOLD (687,580)
VACATION ACCRUAL ADJU~(80,515)105,675 142,482
VACATION PAY ACCRUAL
OFFICER SALARY ADJUSTMENJ'
POLITICAL EXPEJIDITURES
PmALTIES 461
SElJERANCE PLANS
WORKERS COMPENSATION ADJUSTMENJ'
09/15/2003 - 10:31:18 AM
CONSOL AVISTA k SUBSIDIARIES
Year: 2002
Page 18 of Set 3
2002 CONS. FEDERAL 1120 TAX RFI'lJRN
AMORTIZATION PRE\TJOUS YEAR
2002 CAPITALIZED OVERHEADS AIDP. DJVID~S
EtWIRONMENTAL CLEANUP
MISCEL1..ANEOUS EXPENSE
INJURIES k DAMAGES - NE:I'
AFUDC CAPITALIZED
BASIC AMERICAN FOOD
DEFERRED ELECTRIC COsI'S
WA RATE BASE ADJUSTMEN1'
CLARK FORK RIVER FME' S
EXEC DEF COMP-AcruAL PLAN PAYOUTS
RAR AOO - OFFICE LEASE E:XP -
TOTAL
AVPCMER AVISI'A TUR PWR AVINJ'NL AVI s;r'1\ SIJC INC
91-1937513 91-2006462 91-1699478 91-1978614
. 0
rMPREC
91-1836616
TOT1\LLINE8.................
9TOTALOFLINES7AND8............. .
10 TAXABLE INCOME (LINE 28, PAGE 1) - LINE 6 LESS 9 159)469
STATDlENT - FORM 1120, SCH M-l. LN 4
INCOME SUEJECT TO TAX NOT RECORDED ON BOOKS
INCOME SUEJECT TO TAX NOT RECORDED ON BOOKS
MISCELLANOUS TAXABLE INCOME
PARTNERSHI P INCOMELA.
MON M~ARY POWER EXCHANGES
EXEC DEF COMP-RECOG TRUSI' INCOME
TOTAL
4 TOTAL INCOME SUBJ TO TAX NOT RECORDED ON BOOKS
SI'ATEMENT - FORM 1120, SCH M-l. LN 5
OTHER EXPENSES RECORDED ON BOOKS NOT IN THI S RJITURN
OTHER E:XP RECORDED ON BOOKS NOT IN THI S RJITURN
I~.
COST OF GOODS SOLD
VACATION ACCRUAL ADJUSTMENT
VACATION PAY ACCRUAL 0 .
OFFICER SAlARY ADJUSTMEN1'
POLITICAL EXPENDITURES
PENALTIES
SEVERANCE PLANS
WORKERS COMPENSATION ADJUSTMENT
09/15/2003 - 10:31:1B AM
CONSOL AV! fn'A & SlJBSIDIARI ES
Year: 2002
Page 18 of Set 4
2002 CONS. FEDERAL 1120 TAX RETlJRN
A VFNT'
91-2028209
PENT AM&D !ro!I IRSG
91-1278726 94-2378705 91-1702723 91-1999108
(6,382,000)
(6,883)
(6,388,883)
(6,769,060)
AMORTIZATION PREVIOUS YEAR
2002 CAPITALIZED OVERHEADS ADJP. DMD~S
EN\TIRONMEm'AL CLEANUP
HI SCELLANEOUS EXPENSE
INJURIES & DAMAGES - NFl'
AFUDC CAPITALIZED
BASIC AMERICAN FOOD
DEFERRED tLECTRIC COfn'S
WA RATE BASE ADJUS'TMmI'
CLARK FORK RIVER mE'
EXEC DEF CCMP-AC'I'lJAL PLAN PAYOUTS
RAR AOO - OFFICE LEASE EXP -
TOTAL
TOTAL LINE B.................
Ill. 943,564)(2,490,202)
9TOTALOFLINES7AND8............. .
10 TAXABLE INCOME (LINE 28, PAGE 1) - LINE 6 LESS 9
(12,747,749)
/383.531)
(9,275,027)(6,832,766)
fn'ATEMENI' - FORM 1120, SCH M-1, LN 4
INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS
INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS
MISCELLANOUS TAXABLE INCOME
PARTNERSHI P INCOME
LA.
MON MONE:rARY POWER EXCHl\NGES
EXEC DEF CQMP-RECOG TRUfn' INCOME
TOTAL
611,833
(373,262)
238,571
TOTAL INCOME SUBJ TO TAX NOT RECORDED ON BOOKS 238.571
fn'J\TEMENI' - FORM 1120, SCH M-l. LN 5
OTHER EXPENSES RECORDED ON BOOKS NOT IN THI S RETURN
OTHER EXP RECORDED ON BOOKS NOT IN THI S RETURN
COfn' OF GOODS SOLD
VACATION ACCRUAL ADJUSI'MENI'(88,564)
VACATION PAY ACCRUAL
OFFICER SALARY ADJUS'I'MENI'86,877
POLITICAL EXPEmJITURES
PElI!ALTIES
SEVERANCE PLANS
WORKERS COMPENSATION ADJUSI'MENI'(13,989)
09/15/2003 - 10:31:1B AM
CONSOL AVlSTA & SOBSIDlARIES
Year: 2002
Page 18 of Set 5
2002 CONS. FEDERAL 1120 TAX RE'I'ORN
AVCC!ol91-1923158
AVCOMCA
91-1981390
AVCC!olCO91-2032766 AVCOMID82-0509895
AVCOMMI'81-0523764
AMORTIZATION PRE\TlOUS YEAR
2002 CAPITALIZED OVERHEADS AIJ.J
P. DIVlDmDS
EmTI RONMENI' At CLE/INU1'
M1 SCELLANEOUS EXPENSE
INJURIES & DAMAGES - NET
AFUDC CAPITALIZED
B1\SIC AMERICAN FOOD
DEF'ERRED ELECTRIC COSTS
WA RATE B1\SE ADJUSIMENI'
CLARK FORK RIVER PME'
EXEC DEF COMP-ACTUAL PLAN PAYOUTS
RAR ADJ - OFF1CE LEASE EXP -
TC1l'AL
560,348
1.188,432
TC1I'ALLlNE8.................578,806
9 TC1I'AL OF LINES 7 AND 8. . .
. . . . . . . . . . .
10 TAXABLE INCOME (LINE 28, PAGE 1) - LINE 6 LESS 9
23,968,535
(28,483,4061
STATEMENT - FORM 1120, SCH M-l, In 4
INCOME SUBJECT TO TAX NC1l' RECORDED ON BOOKS
INCOME SUBJECT TO TAX NC1l' RECORDED ON BOOKS
M1 SCELLANOUS TAXABLE INCOME
PARTNERSI!I P INCOME
C. LA.
MON MONEI'ARY POWER EXCHANGES
EXEC DEF COMP-RECOG TRUST INCOME
TC1I'AL
(5,378,813)
(5,378,813)
TC1I'AL INCOME SUBJ TO TAX NOT RECORDED ON BOOKS (5,378,8131
STATEMEN!' - FORM 1120, 'SCH M-1. In 5
OTHER EXPENSES RECORDED ON BOOKS NOT IN THI S REI'URN
OTHER EXP RECORDED ON' BOOKS NOT IN Tal S RFI'URN
COST OF GOODS SOLD
VACATION ACCRUAL ADJUS'mEN'I'
VACATION PAY ACCRUAL
OFFICER SALARY ADJUSTMENI'
POLITICAL EXPmDI'I'URES
PENALTIES
SEVERANCE PLANS
WORKERS COMPENSATION ADJUSTMENT
09/15/2003 - 10:31:18 AM
CONSOL AVl!ITA & SUBSIDIARIES
Year: 2002
AMORTIZATION PRElTIOUS YEAR
2002 CAPITALIZED OVERHEADS ADJ
P. DIVlDENDS
ENVIRONMENI'AL CLEANUP
MI SCELlJlNEOUS EXPENSE
INJURIES & DAMAGES - NET
AFUDC CAPITALIZED
BASIC AMERICAN FooD
DEFERRED ELEC'I'RI C cosrs
WA RATE BASE ADJUSI'MENI'
CLARK FORK RIVER PME'
EXEC DEF CQMP-AcrlIAL PLAN PAYOUTS
RAR ADJ - OFFI CE LEASE EXP -
TOTAL
TOTALLINE8.................
9TOTALOFLINESiAND8............. .
10 TAXABLE INCOME (LINE 28, PAGE 1) - LINE 6 LESS 9
INCOME SOBJECT TO TAX NO!' RECORDED ON BOOKS
MI SCELLANOUS TAXABLE INCOME
PARTNERSHIP INCOME
C. LA.
MON MONETARY POWER EXCHANGES
EXEC DEF CQMP-RECOG TRU!IT INCOME
TOTAL
TOTAL INCOME SOBJ TO TAX NO!' RECORDED ON BOOKS
2002 CONS. FEDERAL 1120 TAX RFI'URN
AVt:OMOR91-1952432
AVt:OMWA AVt:r:B'MY91-1952434 83-0325965
Page 18 of Set 6
5I'ATEMEm - FORM 1120, SCH M-l. LN 4
INCOME SOBJECT TO TAX NO!' RECORDED ON BOOKS
5I'ATEMEm - FORM 1120, SCH M-l, LN 5
OTHER EXPENSES RECORDED ON BOOKS NO!' IN THI S RETURN
I" .
OTHER EXP RECORDED ON BOOKS NO!' IN THI S RETURN
cosr OF GOODS SOLD
VACATION ACCRUAL ADJUSl'MEN'I'
VACATION PAY ACCRUAL
OFFICER SALARY ADJUSI'MENI'
POLITICAL EXPENDITURES
PENALTIES
SEVERANCE PlJ\NS
WORKERS COMPENSATION ADJUSI'MEN'I'
NEZ PERCE TRIBE LITIGATION
GAS PLANT OIL SPILL
OFFICE BUILDING ACCRUED PAYMEm'S
DEFERRED FEDERAL INCOME TAX/ITC
5"I'A'I'E INCOME TAX
PROPERTY TAX ADJUsmENI'
AMORT OF REACQ DEBT LOSS/EXP
COLSTRIP AMORT OF COMMON FACILITY
BAD DEBT ADJUSTMENI'S
FAS 106 FUTURE MEDICAL
FAS 87 PENSION
ACTUAL PENSION PAYMEm'S
LEGAL &- HI SC ADJUSI'MENI'
EXCHANGE POWER AMORTIZATION
I'tJRCHASED GAS ADJUSTMENI'S
IDAHO PCA
WOOD POWER BOOK AMORTIZATION
OPTION PREMIUMS PAID/RECEIVED (NE:I'
NONDEDUcr RESERVE - MTM PRUDENCY
NCUIDEDUcr RESERVE - INCENI'IVE COMP
NONDEDUcr RESERVE - MISCELLANEOUS
NONDEDUcr RESERVE - RESTRUCTURING
NONDEDUcr RESERVE - LITIGATION
EXEC DEF COMP-REVERSE DEF COMP
UNEP.RNED 51'OCK BASED COMPENSATION
AIRPLANE LEASE PAYMENI'
OFFICE ruRNITURE LEASE .
CSS, EGMA, WMS LEASE PAYMENI'S
KETI'LE FALLS AMORT/ACCRE WA" ID
WRJG ACQ ADJ AMORT - BOOK
TOI'AL
Page 19 of Set 1
2002 CONS. FEDERAL 1120 TAX RETURN
Total Elimination SUbtotal AVI5"I'A AVDEIlEL
91 -0462470 91-1468571
1.469,935 1. 469,935 1.469,935
406,506 406,506 406,506
019,156 019,156 019.156
(10,536.342)(10,536,342)(7,948,026)(354.616)
879,264 879,264 879,264
162,784 162,784 162,784(ll,669.283)(ll,669,283)(ll,669,283)
99.048 99, 048 99,048
(4,859.396)(4,859,396)(261. 247)
1.217,274 217.274 217,274
373.354 373,354 373,354
(8,243,518)(8,243.518)(8,243.518)
1.139,967 139.967
480,620 480.620 480,620
41.165,026 41,165.026 41,165,026
433,563 433,563 433,563
391. 992 391,992 391,992
800,790 1. 800,790
(590,153)(590,153)
1. 675,940 675,940
(272,885)(272,885)(29,708)
978.431 978,431
(3,500,000)(3,500,000)765.650 765.650 765,650
(1l7,788)(117.788)
250,685 250.685 250,685
619.269 619.269 619,269
631.378 631.378 631,378
(228,480)(228,480)(228,480)
1.323.416 1.323,416 323.416
285 498 285 498 863 106 (354.616)
09/15/2003 - 10:31:18 AM
CONSOL AVI5"I'A " SUBSIDIARIES
Year: 2002
SI'ATEMENI' - FORM 1120. SCH M-1, LN 7
OTHER INCOME RECORDED ON BOOKS NCY!' IN THI S RETURN
OTHER INC RECORDED ON BOOKS NCY!' IN THIS REl'URN
EQUITY EARmNGS IN SUBSIDIARIES (31. 330, 072)(31.330,072)(5,075,221)
GROSS RECEIPTS (658,195)(658,195)
GAIN (LOSS) ON SALE OF ASSETS 19,364,694 19,364,694 (23.100)
LOSS ON SALE OF ASSETS (63,706)(63.706)
OFFI CE BLDG - AMORT OF GAIN ON SAL 261,456 261. 456 261.456
BPA RESIDENI'IAL EXCHANGE WA &- ID (1,314,109)(1.314.109)(1.314,109)
AMORTIZATION OF CENI'RALIA GAIN 492.309 492.309 492,309
CENI'RALIA TRUST UNREIIL INCOME 39.788 39,788 39.788
RATHDRUM cr SALES TAX REF REVERSAL 33.822 33.822 33.822
PGE MONE:I'IZATION/SPOKANE ENERGY LL (2,780.154)(2,780.154)(2,780.154)
MARK TO MARKF:I' VALUATION (87 402,951)(87,402.951)
PARmERSHIP/LLC - BOOK/TAX DIFF.(1.555,899)(1,555.899)'(826,275)
FOREIGN SUBSIDIARY INCOME/LOSS 257,305 257,305
LOSS ON SALE OF ASSETS (68,722)(68,722)(68.722)
GAIN (LOSS) ON SALE OF ASSETS 1.194.028 194.028 811,858
GAIN ON SALE OF ASSETS 210.724 210,724 210.724
TOI'AL (100,319,682)(100,319,682)(6,388,249)(849,375)
09/15/2003 - 10:31:18 AM Page 19 of Set 2
2002 CONS. FEDERAL 1120 TAX RETURN
CONSOL AVIm'A Tr SUBSIDIARIES
Year: 2002
AVCAP AVLABS AV1UJVJJ'J AVENER ALTUS91-1774761 91-1701025 91-1701028 91-1714871 91-1653826
NEZ PERCE TRIBE LITIGATION
GAS PLAN!' OIL SPILL
OFFICE BUILDING ACCRUED PAYMENI'S
DEFERRED FEDERAL INCCt!E TAX/ ITC
m'ATE INCOME TAX
PROPERTY TAX ADJUsmENI'
AMORT OF REACQ DEB!' LOSS/EXP
COLSI'RIP AMORT OF COMMON FACILITY
BAD DEBT ADJU!mIENI'S (141.530)(2,846,297)
FAS 106 Ft1I'tJRE MEDICAL
FAS 87 PDlSION
Ac:I'UAL PmSION PAYMENI'S
LEGAL Tr MI SC ADJUsmENI'
EXCHANGE POWER AMORTIZATION
PURCHASED GAS ADJUSI'MENI'S
IDAHO PeA
WOOD POWER BOOK AMORTIZATION
OPTION PREMIUMS PAID/RECEIVED (NET 1. 800,790NONDEDUCT RESERVE - MI'M PRUDDlev (590,153)
NONDEDUCT RESERVE - INCENTIVE COMP 1. 675,940
NONDEDUCT RESERVE - MI SCELLANEOUS (243,177)NONDEDUCT RESERVE - RESI'RUCTURING 750,000 228,431
NONDEDUCT RESERVE - LITIGATION
EXEC DEF COMP-REVERSE DEF COMP
UNEARNED SI'OCK BASED COMPENSATION (117,788)
AIRPLANE LEASE PAYMENI'
OFFICE FiJRNITURE LEASE
CSS, EGMA, WMS LEASE PAYMENI'S
KETI'LE FALLS AMORT ACCRE WA Tr ID
WRJG ACQ ADJ AMORT - BOOK
TarAL 750 461 213 049 626 008 85.335
m'ATEMEm - FORM 1120, SCH M-1. LN 7
OTHER INCOME RECORDED ON BOOKS Nar IN THI S REroRN
OTHER INC RECORDED ON BOOKS Nar IN THI S RETURN
EQUITY EARNINGS IN SUBSIDIARIES
GROSS RECEIPTS
GAIN (LOSS) ON SALE OF ASSEI'S
LOSS ON SALE OF ASSEI'S
OFFICE BLDG - AMORT OF GAIN ON SAL
BPA RESIDENTIAL EXCHANGE WA Tr ID
AMORTIZATION OF CmI'RALIA GAIN
CmI'RALIA TRUST UNREAL INCOME
RATHDRUM cT SALES TAX REF REVERSAL
PGE MONETIZATION/SPOKANE Em:RGY LL
MARK TO MARKET'VALUATION
PARTNERSHIP/LLC - BOOK/TAX DIFF.
FOREI GN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSETS
GAIN (LOSS) ON SALE OF ASSEI'SGAIN ON SALE OF ASSEI'S
TarAL
(4,232, 075)
512,469
280,394
(91.915,420~
257,305
382,170
(89,275,945)
(1. 935)
(729,624)
(731,559)
(658,195)
(658,195)
09/15/2003 - 10:31:1B AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
NEZ PERCE TRIBE LITIGATIOO
GAS PLANJ' OIL SPILL
OFFICE BUILDING ACCRUED PAYMmrS
DEFERRED FEDERAL INCOME TAX/I'I'C
STATE INCOME TAX
PROPERTY TAX ADJUSTMENJ'
AMORT OF REACQ DEB'!' LOSS/EXP
COLSTRIP AMORT OF CQMMOO FACILITY
B1ID DEB'!' ADJUmMENJ'S
FAS 106 FUTIJRE MEDICAL
FAS B7 PENSION
ACTUAL PENSION PAYMENTS
LEGAL & MI SC ADJUmMENJ'
EXCHANGE POWER AMORTIZA'l'IOO
PURCHASED GAS ADJUSTMENTS
IDAHO PCA
WOOD POWER BOOK AMORTIZATION
OPJ'IOO PREMIUMS PAID/RECEIVED (NET
NaNDmucr RESERVE - MJ'M PRUDrnev
NaNDmucr RESERVE - INCENTIVE COMP
NaNDmucr RESERVE - MI SCELU.NEOUS
NONDmucr RESERVE - RESTRUCTURING
NONDmucr RESERVE - LITIGA'l'IOO
EXEC DEF CaMP-REVERSE DEF COMP
UNEARNED STOCK BASED COMPENSATION
AIRPLANE LEASE PAYMmr
OFFICE FURNI'J1JRE LEASE
CSS, EGMA, WMSLEASE PAYMmrS
KE'ITLE FALLS AMORT I ACCRE WA & ID
wmG ACQ ADJ AMORT - BOOK
TOTAL
CYI'HER INC RECORDED ON BOOKS NCYr IN THI S REJ'URN
EQUITY EARNINGS IN SUBSIDIARIES
GROSS RECEIPJ'S
GAIN CLOSS) ON SALE OF Asms
LOSS ON SALE OF ASSETS
OFFICE BLDG - AMORT OF GAIN 00 SAL
BPA RESIDEN'I'IAL EXCHANGE WA & JD
AMORTIZATION OF CEN'I'RALIA GAIN
CEN'I'RALIA TRUST UNREAL INCOME
RA'l'HDRUM cr SALES TAX REF RE\lERSAL
PGE MONETIZATION/SPOKANE rnERGY LL
MARK '1'0 MARKET VALUATION
PARTNERSHIP/LLC - BOOK/TAX DIFF.
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSETS
GAIN (LOSS) ON SALE OF Asms
GAIN ON SALE OF Asms
TOTAL
Page 19 of Set 3
2002 CONS. FEDERAL 1120 TAX RETURN
WWPREC A VPOWER AVI STA TUR Pi/R AVINrNL AVISTA SITC INC
91-1B36616 91-1937513 91-2006462 91-169947B 91-197B614
STATEMENT - FORM 1120, SCH M-l. LN 7
OTHER INCOME RECORDED ON BOOKS NCYr IN THI S REJ'URN
Page 19 of Set 4
2002 CONS. FEDERAL 1120 TAX RE!'URN
A 'ITEm'PENT AM&D BAM!IRSG91-2028209 91-1278726 94-2378705 91-1702723 91-1999108
(2,233,700)
(9,546)
1.139.967
(3.500,000)
733 700 1. 11 745
09/15/2003 - 10:31:18 AM
CONSOL AVI SI'A k SUBSIDIARI ES
Year: 2002
NEZ PERCE TRIm: LITIGATION
GAS PLAm' OIL SPILL
OFFICE BUILDING ACCRUED PAYMENTS
DEFERRED FEDERAL INCOME TAX/ITC
SI'ATE INCOME TAX
PROPERTY TAX ADJUSTMENr
AMORT OF REACQ DEBT LOSS/DCP
COLsrRIP AMORT OF COMMCN FACILITY
BAD DEBT ADJU5nImI'S
FAS 106 F'UTlJRE MEDICAL
FAS 87 PmSION
ACTlJ'AL PmSION PAYMENrS
LEGAL k M1 SC ADJUSTMENr
EXCHANGE POWER AMORTIZATION
PURCHASED GAS ADJUSTMENrS
IDAHO PCA
WOOD POWER BOOK AMORTIZATION
OPTION PREMIUMS PAID/RECEIVED (NET
NONDEDUcr RESERVE - Mn1 PRUDENCY
NONDEDUcr RESERVE - INCENrlVE COMP
NONDEDUcr RESERVE - MI SCELLANEOUS
NONDEDUcr RESERVE - REsrRUcroRING
NONDEDUcr RESERVE - LITlGATlOO
EXEC DE!" CQMP-RE\lERSE DE!" COMP
UNVIRNED srocK BASED COMPENSATICN
AIRPLANE LEASE PAYMENT
OFFICE FURNITURE LEASE
CSS. EGMA, I'.MS LEASE PAYMENTS
KE'ITLE FALLS AMORT/ ACCRE WA k ID
WPNG ACQ AOO AMORT - BOOK
TOTAL
SI'ATEMENT - FORM 1120, SCH M-l, LN 7
OTHER INCOME RECORDED ON BOOKS NaT IN THI S RETURN
OTHER IOC RECORDED ON BOOKS NaT IN TIll S RE'I'URN
EQUITY EARNINGS IN SUBSIDIARIES
GROSS RECEI PTS
GAIN (LOSS) ON SALE OF ASSETS
LOSS ON SALE OF ASSETS
OFFI CE BLDG - AMORT OF GAIN ON SAL
BPA RESlDENrIAL EXCHANGE WA " ID
AMORTIZATION OF CEtITl'RALIA GAIN
CEtITl'RALIA TRUgr UNREAL INCOME
RATHDRUM cr SALES TAX REF RE\lERSAL
PGE MONETIZATION/SPOKANE ENERGY LL
MARK TO MARKEl' VALUATI CN
PARTNERSHIP/LLC - BOOK/TAX DIFF.
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS CN SALE OF ASSETS
GAIN (LOSS) ON SALE OF ASSETS
GAIN ON SALE OF ASSETS
(12,747,749)
(12,747,749)TOTAL
(9,275.027)
(9,275,027)
(63,706)
(63.706)
09/15/2003 - 10:31 :18 AM
CONSOL AVI f;rA & SUBSIDIARIESYear: 2002 .
NEZ PERCE TRIBE LITIGATION
GAS PLAN!' OIL SPILL
OFFICE BUILDING ACCRUED PAYMmrS
DEFERRED FEDERAL INCOME TAX/ITC
STATE INCOME TAX
PROPERTY TAX ADJUSTMENT
AMORT OF REACQ DEBT LOSS/EXP
COLS'I'RIP AMORT OF COMMON FACILITY
!w) DEBT ADJUSTMENTS
FAS 106 FU'I'URE MEDICAL
FAS 87 PENSION
ACTUAL PENSlOO PAYMENTS
LEGAL & MI SC ADJUS'I'MENI'
EXCHANGE POWER AMORTlZATlOO
PURCHASED GAS ADJUS'I'MENI'S
IDAHO PCA
WOOD POWER BOOK AMORTIZJlTION
OPrIOO PREMIUMS PAID/RECEIVED eNEI'
NONDEDUCT RESERVE - M!'M PRUDENCY
NONDEDUCT RESERVE - INCENTIVE COMP
NONDEDUCT RESERVE - HI SCELI..ANEOUS
NONDEDUCT RESERVE - RESTRUCTURING
NONDEDUCT RESERVE - LITIGATION
EXEC DEF COMP-REllERSE DEF COMP
UNEARNED STOCK BASED COMPENSATlOO
AIRPLANE LEASE PAYMENI'
OFFICE F1JRNI'I'URE LEASE
CSS, EGMA, WMS LEASE PAYMmrS
KE.T!'LE FALLS AMORT / ACCRE WA & ID
WHlTG ACQ AD.) AMORT - BOOK
TC7I'AL
Page 19 of Set 5
2002 CONS. FEDERAL 1120 TAX REroRN
AVCOM AVCOMCll AVCOMCO AVCOMID AVCOMM!'
91-1923158 91-1981390 91-2032766 82-0509895 81-0523764
(1.600,776)
. 0
(1,600 776
STATEMENT - FORM 1120. SCH M-1. LN 7
C1!'HER INCOME RECORDED ON BOOKS NC7I' IN THI S RE1'URN
OTHER INC RECORDED ON BOOKS NC7I' IN THI S REI'URN
EQUITY EARNINGS IN SUBSIDIARIES
GROSS RECEI PrS
GAIN (LOSS) ON SALE OF ASSETS 19.389.729
LOSS ON SALE OF ASSETS
OFFICE BLDG - AMORT OF GAIN ON SAL
BPA RESIDENTIAL EXCHANGE WA & ID
AMORTIZATION OF CENI'RALIA GAIN
CENI'RALIA TRUf;r UNREAL INCOME
RATHDRUM CT SALES TAX REF REllERSAL
PGE MONEI'IZJlTION/SPOKANE ENERGY LL
MARK TO MARKE'!' VALUATION
PAR'mERSHIP/LLC - BOOK/TAX DIFF.
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSETS
GAIN (LOSS) ON SALE OF ASSETS
GAIN ON SALE OF ASSETS
'I'CYI'AL 19,389.729
09/15/2003 - 10:31:18 AM
CONSOL AVIE;!'A & SUBSIDIARIES
Year: 2002
NEZ PERCE TRIBE LITIGATION
GAS PLAN!' OIL SPILL
OFFICE BUILDING ACCRUED PAYMEmS
DEFERRED FEDERAL INCOME TKX/ I'I'C
STATE INCOME TAX
PROPERTY TAX ADJUSTMENT
AMORT OF REACQ DEBT LOSS/EKP
COLsrRIP AMORT OF COMMCJ'iI FACILITY
B1ID DEBT ADJUSTMENTS
FAS 106 F11I'URE MEDICAL
FAS 87 PENSION
ACTUAL PENSICI'J PAYMENTS
LEGAL (. MY SC ADJU 5'l'MENI'
EKCHl\NGE POWER AMORTIZATION
PtJRCllASED GAS ADJUSIMrnrS
IDAHO PCA
WOOD POWER BOOK AMORTIZATION
OPI'ION PREMIUMS PAID/RECEIVED (NET
NaNDEDUcr RESERVE - MI'M PRUDENCY
NaNDEDUcr RESERVE - INCENTIVE COMP
NaNDEDUcr RESERVE - MI SCELI..ANEOUS
NaNDEDUcr RESERVE - RESTRUCTURING
NaNDEDUcr RESERVE - LITIGATION
EXEC DEF COMP-REVERSE DEF COMP
UNEARNED E;I'OCJ( BASED COMPENSATION
AIRPLANE LEASE PAYMEm
OFFICE FURNITURE LEASE
CSS, EGMA. I'.MS LEASE PAYMEmS
KETTI.E FALLS AMORT/ACCRE WA (. ID.
WPNG ACQ ADJ AMORT - BOOK
TaI'AL
OTHER INC RECORDED ON BOOKS NO'!' IN THI S RETURN
EQUITY EARNINGS IN SUBSIDIARIES
GROSS RECEIPI'S
GAIN (LOSS) ON SALE OF ASSETS
LOSS ON SALE OF ASSETS
OFFICE BLDG - AMORT OF GAIN ON SAL
BPA RESIDENTIAL EKCHl\NGE WA (. ID
AMORTIZATION OF CEN'I'RALIA GAIN
CEN'I'RALIA TRUE;!' UNREAL INCOME
RATHDRUM cr SALES TAX REF REVERSAL
PGE MONETIZATION/SPOKANE ENERGY LL
MARK TO MARm VALUATION
PARTNERSHIP/LLC - BOOK/TAX DIFF.
FOREIGN SUBSIDIARY INCOME/LOSS
LOSS ON SALE OF ASSETS
GAIN (LOSS) ON SALE OF ASSETS
GAIN ON SALE OF ASSETS
TaI'AL
Page 19 of Set 6
2002 CONS. FEDERAL 1120 TAX REI'URN
AVCOMOR AVCOMWA AVCr:Mvrf
91-1952432 91-1952434 83-0325
E;!'ATEMENI' - FORM 1120, SCH M-l. LN 7
arHER INCOME RECORDED ON BOOKS NaI' IN THI S RETURN
09/15/2003 - 10:31:18 AM Page 20 of Set 1
2002 CONS. FEDERAL 1120 TAX RETURN
CONSOL AVISTA w SUBSIDIARIES
Year: 2002
Total Elimination Subtotal AVISTA91-0462470
AVDEI!FJ..,
91-1468571
STA'l'EMFNJ' - FORM 1120, Sc:H M-1, LN 8
OTHER DEDUc:TIONS IN THIS RETURN NOT ON BOOKS
O'I'!IER DED IN TH1 S REI'lJRN NOT ON BOOKS
OFFICERS LIFE INSURANCE 494.688 494,688 494,688
P. Ac:TUAL PAYMENI'S 822,976 822,976 822,976
SALARY ADJUSTMENI'S 628,084 628,084
STOCK AWARDS 300,101 300,101 54,475
OFFICE BUILDING Ac:TtJAL PAYMENTS 257,184 257,184 257,184
Rmr EXPmSE 49,608 49,608
INTEREST EXPmSE (172,545)(172,545)
DSM TAX AMORTI7.ATION (5,303,656)(5,303,656)(5,303,656)
AMORTI7.ATION PREITIO!JS YEAR (6,388,776)(6,388,776)
2002 CAPITALIZED OVERHEADS ADJ 126,266,716 126,266,716 126,266,716
P. DIVIDENDS 397,242 397,242 397,242
mvIRONMEmAL CLEANUP (300,000)(300,000)(300,000)
MI SC:ELI.ANEOU S EXPE1JSE 557,278 557,278
INJURIES w DAMAGES - NEI'30,145 30,145 30, 145
AFUDC CAPITALIZED 415,091 415,091 415,091
BASIC AMERICAN FOOD (7,788)(7,788)(7,788)
DEFERRED ELEC'TRI C COSTS (9,386,619)(9,386,619)(9,386,619)
WA RATE BASE ADJUSTMENI'915,400 915,400 915,400
CLARK FORK RIVER !'ME'284,844 284,844 284,844
EXEC DEF COMP-Ac:TtJAL PLAN PAYOU'I'S 952,695 952,695 952,695
RAR ADJ - OFFICE LEASE EXP -840 840 840
TOTAL 114,817,508 114,817,508 120,198,233 (300,000)
TOTAL OTHER DED IN THI S RE'l'URN NOT ON BOOKS 114,817,508 114,817,508 120,198,233 (300,000)
; ._-
Page 20 of Set 209/15/2003 10:31:18
CONSOL AVI5I'A & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL ll20 TAX RETURN
AVCAP
91-1774761
ALTUS
91-1653826
AVLABS
91-1701025
AVA'DVAN
91-1'701028
A VENER
91-1714871
5I'ATEMEm'FORM ll20. SCH M-l, LN 8
OTHER DEDUCTIONS IN Tal S RETURN NCYI' ON BOOKS
245.626
49.608
(172,545)
(4,294)(2,482)
813
(4.294)50.939 73,081
(4.294)50.939 '73.081
OTHER DED IN '!'HI S RETURN NCYI' ON BOOKS
OFFICERS LIFE INSURANCE
P. AC'l'UAL PAYMENI'S
SAlARY ADJUSI'MEN'I'S
5I'OCK AWARDS
OFFICE BUILDING AC'l'UAL PAYMENI'S
REm' EXPENSE
INrERE5I' EXPENSE
DSM TAX AMORTIZATION
AMORTIZATION PRE\lIOUS YEAR
2002 CAPITALIZED OVERHEADS AOO
P. DIVIDENDS
ENVIRONMEm'AL CLEANUP
MI SCELLANEOUS EXPENSE
INJURIES & DAMAGES -NET
AFUDC CAPITALIZED
BASIC AMERICAN FOOD
DEFERRED ELECTRIC CO51'S
WA RATE BASE AOOUS'IMENI'
CLARK FORK RIVER Rom' S
EXEC DEF CQMP-AC'l'UAL plJIN PAYOUTS
RAR AOO - OFF I CE LEASE EXP -
'I'C1I'AL
'I'C1I'AL OTHER DED IN '!'HI S RETURN NCYI' ON BOOKS
09/15/2003 - 10:31:18 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
OTHER DED IN THI S REJ'lJRN Nar ON BOOKS
OFFICERS LIFE INSURANCER. P. ACTUAL PAYMENTS
SALARY ADJUSTMENl'S
STOCK AWARDS
OFFICE BUILDING ACTUAL PAYMENTS
RENl' EXPENSE
INTEREST EXPENSE
DSM TAX AMORTIZATION
AMORTI ZATI ON PRE\TI Ol1S YEAR
2002 CAPITALIZED OVERHEADS ADJ
P. DIVIDENDS
mlTIRONMENI'AL CLE1INt1P
MI SCEI.J.JINEOUS EXP~SE
INJURIES" DAMAGES - NIT
AFUDe CAPITALIZED
BASIC AMERICAN FOOD
DEFERRED ELECT'RI C COSTS
WA RATE BASE ADJUSTMENI'
Cl.ARK FORK RIVER PME' S
EXEC DEF CaMP-ACTUAL PLAN PAYOUTS
RAR ADJ - OFFICE LEASE EKP -
TarAL
B TarAL OTHER DED IN THI S REI'URN Nar ON BOOKS
2002 CONS. FEDERAL 1120 TAX REI'URN
\'MPREC91-1836616
A VPOWER
91-1937513
AVI STA TlJR PI'/R
91-2006462
STATEMENT - FORM 1120, SCH M-l, LN 8
OTHER DEDUCTIONS IN THIS REJ'lJRN Nar 00 BOOKS
AVINI'NL
91-1699478
Page 20 of Set 3
AVISTA SVC INC91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
Page 20 of Set 4
2002 CONS. FEDERAL 1120 TAX REI'URN
A '!Em'
91-2028209
PmJ'91-1278726
IRSG
91-1999108
AMkD94-2378705
BAMI
91-1702723
STATEMENI' - FORM 1120, SCB M-1, W 8
C1I'HER DEDUCTIONS IN THIS REI'URN Ncrr ON BOOKS
OTHER DED IN THI S RE'I'URN Ncrr ON BOOKS
OFFICERS LIFE INSURANCE
P. ACTUAL PAYMEm'S
SALI\RY ADJUSImm'S
STOCK AWARDS
OFFICE BUILDING ACTUAL PAYMEm'S
RENT EX~SE
INI'EREST EX~SE
DSM TAX AMORTI:z.ATION
AMORTI:z.ATION PREVIOUS YEAR
2002 CAPITALIZED OVERHEADS ADJ
P. DMDENDS
ENlTIRONMENI'AL CLEANUP
MISCELL/INEO
INJURIES & DAMAGES - NET
AFUDC CAPITALIZED
MSIC AMERICAN FOOD
DEFERRED ELECTRIC COSTS
WA RATE MSE ADJUSIMENT
CLI\RK FORK RIVER mE'
EXEC DEF COMP-ACTUAL PLAN PAYOUTS
RAR ADJ - OFFICE LEASE EXP -
(6.382,000)
(6,883)
(6,388,883)
388 883
rorAL
8 rorAL OTHER DED IN THI S RETURN Ncrr ON BOOKS
~ .
09/15/2003 - 10: 31: 18
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
OTHER DEe IN THI S REnJRN NOT CM BOOKS
OFFICERS LIFE INSURANCE
R. P. ACTUAL PAYMENJ'S
SALARY ADJUSTMENJ'S
STOCK AWARDS
OFFICE BUILDING ACTUAL PA'YMENJ'S
REm' EXPENSE
INTEREST EXPENSE
DSM TAX AMORTIZATION
AMORTIZATION PRElTIOUS YEAR
2002 CAPITALIZED OVERHEADS ADJ
E. S.O. P. DIVIDENDS
ENVIRONMENTAL CLEANUP
MI SCELLANEOUS EXPENSE
INJURIES & DAMAGES - NET'
AFUDC CAPITALIZED
BASIC AMERICAN FOOD
DEFERRED ELECTRI C COSTS
WA RATE BASE ADJUS'nIENJ'
CLARK FORK RIVER !'ME'
EXEC DEF COMP-ACTUAL PLAN PAYOUTS
RAR ADJ - OFFICE LEASE EXP -
TOTAL
8 TOTAL OTHER DEe.. IN THIS RETURN NOT ON BOOKS
. )
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOM
91-1923158 AVCOMCA91-19813 90
AVCOMCO
91-2032766
STATEMENT - FORM 1120, SCB M-l, UiJ 8
OTHER DEDUC!'IONS IN THIS RETURN NOT ON BOOKS
628,084
560,348
1.188,432
188 432
AVCOMID
82-0509895
Page 20 of Set 5
AVCOMMT81-0523764
09/1512003 - 10:31:18 AM
CONSOL AVI m'A & SUBSIDIARIES
Year: 2002
OTHER DED IN THI S RETURN NOT ON BOOKS
OFFICERS LIFE INSURANCE
P. ACTUAL PAYMENTS
SALARY ADJUsn!ENI'S
STOCK AWARDS
OFFICE BUILDING ACTUAL PAYMEm'S
RENT' EXPENSE
INJ'EREgr EXPENSE
DSM TAX AMORTIZATION
AMORTIZATION PRElTIOUS YEAR
2002 CAPITALIZED OVERHVJJS ADJ
P. DIVIDENDS
EN\TIRONMENI'AL CLEANUP
MI SCELLANEOUS EXPENSE
INJURIES & DAMAGES - NET
AFUDC CAPITALIZED
BIISIC AMERICAN FOOD
DEFERRED ELECTRI C COgrS
WA RATE BIISE ADJUSTMENI'
CLARK FORK RIVER PME'
EXEC DEF CQMP-ACTUAL PLAN PAYO11l'S
RAR ADJ - OFFICE LEASE EXP -
TOTAL
8 TOTAL OTHER DED IN THI S RETURN NOT ON BOOKS
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOMOR91-1952432
AVCOMWA91-1952434
grATEMEN!' - FORM 1120, SCH M-1, LN 8
arHER DEDUCTICNS IN THIS RETURN NOT ON BOOKS
AVCOlMf83-0325965
Page 20 of Set 6
09/15/2003 - 10:31:18 AM
CONSOL AVI ~A & SUBSIDIARI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
Total Elimination SUbtotal AVI ~A
91-0462470
........ .............. ..... ........ ....... ..........
SCHEDULE M - 2
........ ................. .... ....... ................
1 BALANCE AT BEGINN1NG OF YEAR. .
. . . . . . . .
2NETINCOMEPERBOOKS.............. .3OTHERINCREASES.................
4 TOTAL OF LINES I, 2, AND 3.
. . . . . . . . . . .
5 DISTRIBUTIONS: A CASH .
. . . . . . . .
BSTOCK..,......,....
C PROPERTY
6OTHERDECREASES.............
7TOTALOFLINES5AND6............. .
8 BALANCE AT END OF YEAR (LINE 4 LESS LINE 7) .
. .
6 OTHER DECREASES
MINORITY IN'I'ERE~-FOREIGN SUBS.
REI'AINED EARN-OTHER DECREASES
REI'AINED EARNINGS - OTHER DECREASES
TOTAL
269,059,502 269,059,502 118,578,440
(9,692,630)(9,692,630)31,306,753
353.222 60 821
259,720,094 259,720,094 149,946,014
231,541,547 231,541,547 25,357,186
308 308.293
231.849,840 231,849,840 25,357,186
870 254 870 254 124 588 828
~ A TEMENT - FORM 1120, SCH M-2, ill 6
OTHER DECREASES
(2,936)
285,201
26.028
308 293
(2,936)285,20126.028
308,293
Page 21 of Set 1
AVDEIIEL
91-1468571
15,043,422
(466,994)
14,576,428
576 428
09/15/2003 - 10:31:18 AM
CONSOL AVIfiITA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RF!'tJRN
AVCAP
91-1774761
A V1'JJV1ili .91-1701028
A VENER91-1714871
AVLABS
91-1701025
............ ................. ....... .... ............
SCHEDULE M - 2
......... ...... ............... .......... ....... .....
BALANCE AT BEGINNING OF YEAR.166,494,970 (34,219,263)(47,260,937)161. 055, 055
2 NE:J' INCOME PER BOOKS.(4,212,476)(13,403,984)(6,543,307)17,348,769
3 OTHER INCREASES 292 401
4 TOTAL OF LINES 1,AND 3.162,282,494 (47,623,247)(53,804,244)178,696,225
5 DISTRIBO'J'IONS:A CASH 89,796,369 116,387,992B~.
C PROPERTY
6 OTHER DECREASES.(2,936)11 ,229
7 TOTAL OF LINES 5 AND 6.89,796,369 (2,936)116,699,221
8 BALANCE AT END OF YEAR (LINE 4 LESS LINE 7)72 486,125 (47,623,247)(53,801,308)997 004
fiITATEMEm'- FORM 1120, SCH M-2, ill 6
OTHER DECREASES
6 OTHER DECREASES
MINORITY INI'EREgr-FO~IGN SUBS.
RETAINED EARN-aTHER DECREASES
RETAINED EARNINGS - aTHER DECREASES
TOTAL
(2,936)
(2,936)
285,201
26,028
311.229
Page 21 of Set 2
AL'l'\JS
91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
WWPREC91-1836616
A VPOWER
91-1937513
AVI STA 'IiJR
91-2006462
........ ... ....... ....... .... .... ..... ........ ......
SCHEDULE M-
... ................... ......... ............. ........
1 BALANCE AT BEGINNING OF YEAR. .
. . . . . . , . .
2 NFl' INCOME PER BOOKS. .
. . . . . . . . . . . . .
3OTHERINCREASES....... ......
4 TOTAL OF LINES 1. 2, AND 3.
. . . . . . . . . . .
5 DI5J'RIBUTIONS: A CASE . . . . . .B5I'OCK..........CPROPERTY............
6OTHERDECREASES.............
7TOTALOFLINES5AND6............. .
8 BhLANCE AT END OF YEAR (LINE 4 LESS LINE 7) .
. .
6 OTHER DECREASES
MINORITY INTEREST-FOREIGN SUBS.
RETAINED EARN-OTHER DECREASES
RETAINED EARNINGS - OTHER DECREASES
TOTAL
(1.187)
(17)
(1.204)
(1.2041
STATEMENT - FORM 1120, SCB M-2, LN 6
OTHER DECREASES
AV!N1'NL
91-1699478
Page 21 of Set 3
AVISTA SIlC INC
91-1978614
(228.672)
(49,363 )
(278,035)
(278.0351
1 BALANCE AT BEGINNING OF YEAR.(8,235,101)(4,707,254)(18,295,511)(12,636,723)
2 NET INCOME PER BOOKS. (13,152,115)(12,280,114)(9,362,183)
3 OTHER INCREASES.
4 TCYI'AL OF LINES 1.AND 3.(21.387,216)(16,98'7,368)(2'7,65'7,694)(12,636,723)
5 DI5!'RIBU'I'IONS:A CASH .
B STOCK.
C PROPERTY .
6 OTHER DECREASES.
7 TCYI'AL OF LINES 5 AND
8 BALANCE AT Em! OF YEAR (LINE 4 LESS LINE 7)(21.387.216)(16.98'7.368\(2'7.65'7.694)(12.636.723)
09/15/2003 - 10:31:18 AM
CONSOL AVI fITA & SUBSIDIARI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFI'URN
A VFNr
91-2028209
BAMI
91-1'702723
PENT91-12/8726 AM&D94-23/8'705
..'...o.o.""""'."". ............ .....o.o.......
SCHEDULE M - 2
.....
...... ....... ..o... ......... ..... ........ ......
fITATEMENI'- FORM 1120, SCH M-2, LN 6
OTHER DECREASES
6 OTHER DECREASES
MINORITY INI'EREfIT-FOREIGN SOBS.
RFI'AINED EARN-OTHER DECREASES
RFI'AINED EARNINGS - OTHER DECREASES
TOTAL
Page 21 of Set 4
IRSG91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOM
91-1923158
AVCOMCA
91-1981390
AVCOMCO91-2032766
AVCOM1D82-0509895
..... .....
............ ...... ..... .n.....
.... .......
SCHEDULE M - 2
................. ........ .......... ......... ........
1 BALANCE AT BEGINN1NG OF YEAR. . .
. . . . . . . .
2 NEI' INCOME PER BOOKS. . . .
. . . . . . . . . . .
3OTHERINCREASES.................
4 TOTAL OF LINES 1, 2, AND 3.
. .. . . . .
5 DISTRIBUTIONS: A CASH . .
. . . . . . . . . . .
BgrocJ(..........CPROPERTY..
.....,
6OTHERDECREASES.................
7TOTALOFLINES5AND6............. .
8 BALANCE AT END OF YEAR (LINE 4 LESS LINE 7) . . .
6 OTHER DECREASES
MINORITY INJ'EREST-FOREIGN SUBS.
REI'AINED EARN-OTHER DECREASES
REI'AINED EARNINGS - OTHER DECREASES
TarAL
(66.527,7j7)
1.122,401
(65,405,336)
(65.405,336)
STATEmNI'- FORM 1120, SCH M-2, LN 6
OTHER DECREASES
Page 21 of Set 5
AVCOMMJ'
81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AV1 STA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
Page 21 of Set 6
AVCCMOR
91-1952432
AVCOMWA
91-1952434
AVCC1M'tlY
83-0325965
... ......... ............ ................ ............
SCHEDULE M - 2
............ ............ ............. ..... ..........
1 BALANCE AT BEGINNING OF YEAR. .
. . . .
2 NEr INCOME PER BOOKS. . .
. . . .
3OTHERINCREASES.............
4 TOTAL OF LINES 1. 2, AND 3.
. .. . . . .
5 DISTRIBUTIONS: A CASH .
. . . . . . . . . . . .
eSTOCK..........
C PROPERTY ,
6OTHERDECREASES..............
7TOI'ALOFLINES5AND6............. .
8 BALANCE AT rnD OF YEAR (LINE 4 LESS LINE 7)
6 OTHER DECREASES
MINORITY Im'EREST-FOREIGN SUBS.
RETAINED EARN-OTHER DECREASES
RETAINED EARNINGS - OTHER DECREASES
TOI'AL
STATEMENT FORM 1120, SCH M-2, LN 6
OTHER DECREASES
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
Total Elimination SUbtotal AVI STA
91-0462470
..... ......... ..n.... .......... ....... ........n...
SCHEDULE D - CAPITAL GAINS AND LOSSES
...... .......... ....... ...... .......... .... ........
PART I: SHORT-TERM CAPITAL GAINS AND LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)943,600 943,600
1 (F) 'J'aI'AL GAIN OR (LOSS)943,600 943,600
2 SHORT-TERM CAP. GAIN FROM INSTALJ.ME:NT SALES
3 SHORT-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE
4 UNUSED CAPITAL LOSS CARRYOVER
5 NET SHORT-'I'ERM CAPITAL GAIN OR (LOSS)943,600 943,600
PART II: LONG-TERM CAPITAL GAINS OR LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)208,721 208,721
6 (F) 'J'aI'AL GAIN OR (LOSS)208,721 208,721
7 ENl'ER GAIN FROM FORM 4797,LINE 7 OR 9
8 LONG-'I'ERM CAP. GAIN FROM INSTALLMENl' SALES
9 LONG-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE
10 CAPITAL GAIN DIi:.1'RIBO'I'IONS
11 NET LONG-TERM CAPITAL GAIN OR CLOSS)11'208,721 208,721
PART Ill: SUMMARY OF SCHEDULE D GAINS AND LOSSES
12 EXCESS OF SoT CAP GAIN OVER L-T CAP LOSS 943,600 943,600
13 EXCESS OF L-T CAP GAIN OVER SoT CAP LOSS 208.721 208,721
114 'J'aI'AL OF LN 11 AND 12. 1120, PAGE 1. LINE 152 321 152 321
Page 22 of Ser. 1
AVDEVEL91-1468571
09/15/2003 - 10:31:18 AM
COI'JSOL AVISJ'A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RErURN
AVCAP91-1774761
AVLABS
91-1701025
AVArNJJV
91-1701028
.... ... ........ .......... .... .... ...................
SCHEDlJLE D - CAPITAL GAINS AND LOSSES
.. ........... ..... ... ....... ..... ........ ........ ...
PART I: SHORT-TERM CAPITAL GAINS AND LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)
1 (F) TOT'AL GAIN OR (LOSS)
2 SHORT-TERM CAP. GAIN FROM INSJ'ALLMENI" SALES
3 SHORT-TERM GAIN/LOSS FROM LIKE-KIND EXCH1\NGE 3
4 UNUSED CAPITAL LOSS CARRYOVER
5 NE"I' SHORT-TERM CAPITAL GAIN OR (LOSS)
PART II: LONG-TERM CAPITAL GAINS OR LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)
6 (F) TOT'AL GAIN OR (LOSS)
7 ENI'ER GAIN FRet! FORM 4797, LINE 7 OR 9
8 LONG-TERM CAP. GAIN FROM INSJ'ALLMENI" SALES
9 LONG-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE
10 CAPITAL GAIN DISJ'RIBtJTIONS
11 NE"I' LONG-TERM CAPITAL GAIN OR (LOSS)
PART III: SUMMARY OF SCHEDULE D GAINS AND LOSSES
12 EXCESS OF S-T CAP GAIN OVER L-T CAP LOSS
13 EXCESS OF L-T CAP GAIN OVER S-T CAP LOSS
)14 TOT'AL OF LN 11 AND 12. 1120, PAGE 1, LINE 8
208,721
943,600
208 721
152 321
A VEm:R
91-1714871
943,600
943.600
943,600
208,721
208,721
Page 22 of Set 2
ALTUS91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AV1!OrA & SOBSIDIlIRIES
Year: 2002
2002 CONS. FEDERAL 1120 TlIX RETURN
Wt/PREC
91-1836616
A VPOWER
91-1937513
AVI!OrA TOR PWR
91-2006462
AV1NI'NL
91-1699478
.. ...... ....... ....... ........ ......... ..... ........
SCHEDULE D - CAPITAL GAINS' AND LOSSES
..................... ..... ............... ...........
PART I: SHORT-TERM CAPITAL GAINS AND LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)
1 (F) TOTAL GAIN OR (LOSS)
2 SHORT-TERM CAP. GAIN FROM IN!OrALI..MEm' SALES
3 SHORT-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE 3
4 UNUSED CAPITAL LOSS CARRYOIlER
5 NET SHORT-TERM CAPITAL GAIN OR (LOSS)
PART II: LONG-TERM CAPITAL GAINS OR LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)
6 (F) TOTAL GAIN OR (LOSS)
7 ENl'ER GAIN FROM FORM 4797.LINE 7 OR 9
8 LONG-TERM CAP. GAIN FROM IN!OrAl.I..MEm' SALES
9 LONG-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE
10 CAPITAL GAIN D! STRIBlJTIONS
11 NET LONG-TERM CAPITAL GAIN OR (LOSS)
PART II I: SUMMARY OF SCHEDULE D GAINS AND LOSSES
12 EXCESS OF SoT CAP GAIN OIlER L-T CAP LOSS
13 EXCESS OF L-T CAP GAIN OIlER SoT CAP LOSS
~4 TOTAL OF LN 11 AND 12. 1120, PAGE 1, LINE 8
It,
Page 22 of Set 3
AV1!OrA SVC INC
91-1978614
09/15/2003 - 10:31:18 AM
CaNSOL AVHITA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE1'lJRN
AVENT'91-2028209
PEm
91-1278726
AM&D
94-2378705
...................................................
SCHEDULE D - CAPITAL GAINS AND LOSSES
..
.......... ....... ....... ........ n.. ...... .... ....
PART I: SHORT-TERM CAPITAL GAINS AND LOSSES
PROPERTY 1 COL iF) GAIN OR (LOSS)
1 (F) TOTAL GAIN OR CLOSS)
2 SHORT-TERM CAP. GAIN FROM INSTALLMENT SALES
3 SHORT-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE 3
4 UNUSED CAPITAL LOSS CARRYOVER
NE:T SHORT-TERM CAPITAL GAIN OR (LOSS)
PART I I: LONG-TERM CAPITAL GAINS OR LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)
6 IF) TOTAL GAIN OR (LOSS)
7 ENTER GAIN FROM FORM 4797, LINE 7 OR 9
8 LONG-TERM CAP. GAIN FROM INSTALLMENT SALES
9 LONG-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE
10 CAPITAL GAIN DISI'RIEUTIONS
11 NE:T LONG-TERM CAPITAL GAIN OR (LOSS)
PART II I: SUMMARY OF SCHEDULE D GAINS AND LOSSES
12 EXCESS OF S-T CAP GAIN OVER L-T CAP LOSS
13 EXCESS OF L-T CAP GAIN OVER S-T CAP LOSS
J4 TOTAL OF LN 11 AND 12. 1120, PAGE 1, LINE 8
BAMI
91-1702723
Page 22 of Set 4
IRSG91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AV15T'A & S\JBSIDIARI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOM
91-1923158
AVCOMCA
91-1981390
AVCOMCO
91-2032766
... ............ ......... ....... ........ .............
SCHEDULE D - CAPITAL GAINS AND LOSSES
.................................. ........... .......
PART I: SHORT-TERM CAPITAL GAINS AND LOSSES
. PROPERTY 1 COL (F) GAIN OR (LOSS)
1 (F) TarAL GAIN OR (LOSS)
2 SHORT-TERM CAP. GAIN FROM IN5T'ALI..MEm' SALES
3 SHORT-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE 3
4 UNUSED CAPITAL LOSS CARRYOVER
5 NET SHORT-TERM CAPITAL GAIN OR (LOSS)
PART 11: LONG-TERM CAPITAL GAINS OR LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)
6 (F) TarAL GAIN OR (LOSS)
7 Em'ER GAIN FROM FORM 4797, LINE 7 OR 9
8 LONG-TERM CAP. GAIN FRCJM IN5T'ALLMEm' SALES
9 LONG-TERM GAIN/LOSS FRCJM LIKE-KIND EXCHANGE
10 CAPITAL GAIN DI5I'RIBUTIONS
11 NET LONG-TERM CAPITAL GAIN OR (LOSS)
PART I 11: SUMMARY OF SCHEDULE D GA INS AND LOSSES
12 EXCESS OF SoT CAP GAIN OVER L-T CAP LOSS
13 EXCESS OF L-T CAP GAIN OVER SoT CAP LOSS
)14 TarAL OF IN 11 AND 12.1120, PAGE 1, LINE
AVCOMlD
82-0509895
Page 22 of Set 5
AVCOMMI'
81-0523764
09/15/2003 - 10 :31 :18 AM
CONSOL AVI STA " SlJBS1DIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RJmJRN
AVCOMOR91-' 952432
AVCOMWA
91-1952434
AVCCJIoMY
83-0325965
.................... ............. ....
n. ............
SCHEDULE D - CAPITAL GAINS AND LOSSES
....
..n.......... ........ ..........................
PART I: SHORT-TERM CAPITAL GAINS AND LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)
1 (F) TCYrAL GAIN OR (LOSS)
2 SHORT-TERM CAP. GAIN FROM INSTALLMENJ' SALES
3 SHORT-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE 3
4 UNUSED CAPITAL LOSS CARRYOVER
5 NEI' SHORT-TERM CAPITAL GAIN OR (LOSS)
PART I I: LONG-TERM CAPITAL GAINS OR LOSSES
PROPERTY 1 COL (F) GAIN OR (LOSS)
6 (F) 'I'OTAL GAIN OR (LOSS)
7 ENJ'ER GAIN FROM FORM 4797. LINE 7 OR 9
8 LONG-TERM CAP. GAIN FROM INSTAu.MENT SALES
9 LONG-TERM GAIN/LOSS FROM LIKE-KIND EXCHANGE
10 CAPITAL GAIN DISTRII3!J!I'ICNS
11 NET LONG-TERM CAPITAL GAIN OR CLOSS)
PART II I: SUMMARY OF SCHEDULE D GAINS AND LOSSES
12 EXCESS OF S-T CAP GAIN OVER L-T CAP LOSS
13 EXCESS OF L-'I' CAP GAIN OVER S-'I' CAP LOSS
~4 'I'OTAL OF lli 11 AND 12. 1120. PAGE 1. LINE 8 14
Page 22 of Set 6
09/15/2003 - 10:31:18 AM
CONSOL AV! STA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'lJRN
Total Elimination Subtotal
................... ... ... .... ..... ... ....... ........
FORM 3800 - GENERAL BUSINESS CREDIT
......................... ......... .......... ........
PART I TENTATIVE CREDIT
lA CURRnlT YEAR IN\lES'!'MEm' CR. (FORM 3468, PART 1)
B w:JRJ( OPPORTUNITY CR. (FORM 5884 PART I)
C WELFARE-TO-WORJ( CREDIT
D CREDIT FOR ALCOHOL USED AS FUEL (FORM 6478)
E CR. FOR INCREASING RESEARCH (FORM 6765 PART I)
F LOW-INCOME HOUSING CREDIT (FORM 8586 PART I)
G EWlANCED OIL RECOVERY CREDIT (FORM 8830 PART I)H DI SABLED ACCESS CREDIT (FORM 8826 PART I)
CURRnlT YR RENEWABLE ELECTRICITY PROD CR (8835)
J INDIAN EMPLOYMOO' CREDIT (FORM 8845, PART I)
K CR FOR EMPLOYER SOCIAL SEC. & MEDICARE TAX
L CURREN!' YEAR ORPHAN DRUG CREDIT (FORM 8820 PT I)
M CURREN!' YEAR NEW HARKE!' CREDIT (FORM 8874 PT 1)
N CUR YR CR FOR SMkLL EMPLYR PENSION START-UP COST
0 CUR YR CR FOR EMPLOYER-PROVIDED CHILD CARE FAC
P CR. FOR CONTRIB. TO COMMUNITY DEVELOFMEm' CORPS.
Q CURR YR TRANS-AlJISKA PI FELINE LIAB F1JND CREDIT
R GENERAL CR FRC!'! AN ELEC"TING LARGE PAR'I'NERSHI P
CURRnlT YEAR GENERAL BUSINESS CREDIT. lA THRU lR
PASSIVE AC"TIVITY CREDITS INCLUDED ON LINE 2
SUBTRAC"T LINE 3 FRC!o! LINE
PASSIVE AC"TIVITY CREDITS ALLOWED IN CtJRREm' YEAR
CARRYFORWARD OF GENERAL BUSINESS CREDIT, OR ESOP
CREDIT TO CURRENT YEAR (SEE IN5!'RUC"TIONS)
CARRYBACK OF GENERAL BUSINESS CR. TO CtJRREm'
8 TENTATIVE GENERAL BUSINESS CREDIT - ADD 4 THRU 7
PART II GENERAL BUSINESS CREDIT LIMITATION
9 REGULAR TAX BEFORE CREDITS (SC!I J, LINE 3)10 ALTERNATIVE MINIMUM TAX (FORM 4626 LINE 15)
11 ADD LINES 9 AND
12A. FOREIGN TAX CREDIT (FORM 1118)
J POSSESSIONS TAX CREDIT (FORM 5735)
JK CREDIT FOR FUEL FROM NONCCJNIIE:m'IONAL SOURCES
) L QUALIFIED ELECTRIC VEHICLE CREDIT (FORM 8834)M ADD LINES 12A THROUGH 12L
13 NIT INCOME TAX - SUBrRAC"T LINE 12M FRC!'! LINE 11
14 NIT REGULAR TAX. SUBTRAC"T LINE 12M FROM 915 IF LINE 15 MORE THAN $25,000 Em'ER 25% OF EXCESS
16 TENTATIVE MINIMUM TAX (FORM 4626 LINE 13)
17 ENTER GREATER OF LINE 15 OR 1618 SUBrRAC"T LINE 17 FROM 13 (NOT LESS THAN ZERO)
19 GENERAL BUSINESS CR ALLOWED.
545,702
355,848
901. 550
901,550
901,550
545,702
355,848
901. 550
901. 550
901,550
AVISTA
91-0462470
Page 23 of Set 1
AVDEIIEL
91-1468571
355,848
355,848
355,848
355,848
09/15/2003 - 10:31:18 AM
CONSOL AV! STA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
AVt:AP
91-1774761 AVLABS
91-1701025
AV~91-1701028
...... ...... ... .......... ............. ........ .....
FORM 3800 - GENERAL BUSINESS CREDIT......... ...n...................... ..... ...........
PART I Tml'ATIVE CREDIT
lA CURRENJ' YEAR INVEsmmI' CR. (FORM 3468, PART I)
B WORK OPPORTUNI'!'Y CR. (FORM 5884 PART I)
C WELFARE-TO-WQRK CREDIT
D CREDIT FOR ALCOHOL USED AS FUEL (FORM 6478)
E CR. FOR INCREASING RESEARCH (FORM 6765 PART I)
F LOW-INCOME HOUSING CREDIT (FORM 8586 PART I)
G ENHANCED OIL RECOVERY CREDIT (FORM 8830 PART I)
H DJ SABLED ACCESS CREDIT (FORM 8826 PART I)
r CURRENJ' YR RmE.WABLE ELECTRICITY PROD CR (8835)
J INDIAN EHPLOYMOO' CREDIT (FORM 8845, PART I)
K CR FOR EMPLOYER SOCIAL SEC. & MEDICARE TAX
L CURRENI' YEAR ORPHAN DRUG CREDIT (FORM 8820 PI' I)
M CURRENJ' YEAR NEW MARKET CREDIT (FORM 8874 PI' I)
N CUR YR CR FOR SMALL EMPLYR PENSION START-UP COST
0 CUR YR CR FOR EHPLOYER-PRO\lIDED CHILD CARE FAC
P CR. FOR CONTRIB. TO COMMUNITY DEI/ELORIENT CORPS.
Q CURR YR TRANS-ALASKA PI FELINE LIAB FUND CREDIT
R GENERAL CR FROM AN ELECTING LARGE PAR'I'NERSHI P
2 CURRmr YEAR GENERAL BUSINESS CREDIT. 1A THRU 1R
PASSIVE ACTIVITY ,CREDITS INCLUDED ON LINE 2
SUBTRACT LINE 3 FROM LINE 2
PASSIVE ACTIVITY CREDITS Al.LO'tJED IN CURREm' YEAR
CARRYFORWARD OF GENERAL BUSINESS CREDIT. OR ESOP
CREDIT TO CURREm' YEAR (SEE INSTRUCTIONS)
CARRYBIICK OF GENERAL BUSINESS CR. TO c:uRRmI' YR
TENI'ATIVE GENERAL BUSINESS CREDIT - ADD 4 THRU 7
PART I I GENERAL BUSINESS CREDIT LIMITATION
REGULAR TAX BEFORE CREDITS (SCH J. LINE 3)10 ALTERNATIVE MINIMUM TAX (FORM 4626 LINE 15)
11 ADD LINES 9 AND 10
12A FOREIGN TAX CREDIT (FORM 1118)
. J POSSESSIONS TAX CREDIT (FORM 5735)
J K CREDIT FOR FUEL FROM NONCCM/ENI'IONAL SOURCES
L QUALIFIED ELECI'RIC VEHICLE CREDIT (FORM 8834)
M ADD LINES 12A TIlROUGH 12L13 NE.1' INCOME TAX - SUBTRACT LINE 12M FROM LINE 11
14 NET REGULAR TAX. SUBTRACT LINE 12M FROM 15 IF LINE 15 MORE 'I'HAN $25.000 EmER 25% OF EXCESS16 TENI'ATlVE MINIMUM TAX (FORM 4626 LINE 13)
17 EmER GREATER OF LINE 15 OR 1618 SUBTRACT LINE 17 FROM 13 (NC1I' LESS THAN ZERO)
19 GENERAL BUSINESS CR ALLOWED.
545,702
545.702
545.702
545.702
A VENER
91-1714871
Page 23 of Set 2
ALruS
91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVIiirrA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFJ'URN
WWPREC
91-1836616 91-1937513
AVI STA TOR PiIR
91-2006462
...... .......... ............ .... ... ...... .... .......
PART I TENTATIVE CREDIT
FORM 3800 - GENERAL BUSINESS CREDIT
.................. ......... ......... ..... ... .......
lA CURRENT YE1;R INVE!mIENI' CR. (FORM 3468, PART I)
B WORK OPPORTUNITY CR. (FORM 5884 PART 1)
C WELFARE-TO-WORX CREDIT
D CREDIT FOR ALCOHOL USED AS FiJEL (FORM 6478)
E CR. FOR INCREASING RESEARCH (FORM 6765 PART I)
F LOW-INCOME HOUSING CREDIT (FORM 8586 PART I)
G ENHANCED OIL RECOVERY CREDIT (FORM 8830 PAR'!' I)
H DISABLED ACCESS CREDIT (FORM 8826 PART I)
I CURRENT YR RENEWABLE ELECTRICITY PROD CR (8835)
J INDIAN DlPLOYMENJ' CREDIT (FORM 8845, PART 1)
K CR FOR EMPLOYER SOCIAL SEC. & MEDICARE TAX
L CURRENT YEAR ORPHI\N DRUG CREDIT (FORM 8820 PI' I)
M CURRENT YE1;R NE.W MARKET CREDIT (FORM 8874 PI' I)
N CUR YR CR FOR SMALL EMPLYR PENSION iirrART-UP COiirr
0 CUR YR CR FOR EMPLOYER-PROVIDED CHILD CARE FAC
P CR. FOR CONJ'RIB. TO COMMUNITY DE\lELOPHENJ' CORPS.
Q CURR YR 'J'RANS-ALASKA PIPELINE LIAB FUND CREDIT
R GENERAL CR FROM AN ELEt"J'ING LARGE PARTNERSHIP
CURRENT YE1;R GENERAL BUSINESS CREDIT. lA 'J'HRU lR
PASSIVE ACTIVITY CREDITS INCLUDED ON LINE 2
SUBTRACT LINE 3 FROM LINE 2
PASSIVE ACTIVITY CREDITS ALLOWED IN CURRENT YEAR
CARRYFORWARD OF GENERAL BUSINESS CREDIT, OR ESOP
CREDIT TO CURRENT YEAR (SEE INiirrRUCTIONS)
. CARRYBACK OF GENERAL BUSINESS CR. TO CURRENT YR
TENTATIVE GENERAL BUSINESS CREDIT - ADD 4 THRU 7
PART II GENERAL BUSINESS CREDIT LIMITATION
9 REGULAR TAX BEFORE CREDITS (SCH J. LINE 3)
10 ALTERNATIVE MINIMUM TAX (FORM 4626 LINE 15)
11 ADD LINES 9 AND 10
12A FOREIGN TAX CREDIT (FORM 1118)
J POSSESSIONS TAX CREDIT (FORM 5735)
j K CREDIT FOR FUEL FROM NONCONVENJ'IONAL SOURCES
) L QUALIFIED ELECTRIC VEHICLE CREDIT (FORM 8834)M ADD LINES 12A THROUGH 12L
13 NET INCOME TAX - SUBTRACT LINE 12M FROM LINE 11
14 NET REGULAR TAX. SUBTRACT LINE 12M FROM 15 IF LINE 15 MORE THAN $25,000 ENJ'ER 25% OF EXCESS16 TENI'ATIVE MINIMUM TAX (FORM 4626 LINE 13)17 ENJ'ER GREATER OF LINE 15 OR 1618 SUBTRAcr LINE 17 FROM 13 (NOT LESS THAN ZERO)
19 GENERAL BUSINESS CR ALLOWED.
AVINTNL
91-1699478
Page 23 of Set 3
AVI iirrA SVC INC
91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AVlSTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
A VENr91-2028209 PEN!'
91-1278726
AM&D
94-2378705
...... ........... .... ...... .................... .....
FORM 3800 - GEm:RAL BUSINESS CREDIT
......... ..... ....... ........................ .......
PART I TENl'ATIVE CREDIT
1A CURRENI' YEAR INVESTMENJ' CR. (FORM 3468, PART I)
B WORK OPPOR'I'UN1TY CR. (FORM 5884 PART I)
C WELFARE-TO-WORK CREDIT
D CREDIT FOR ALCOHOL USED AS FUEL (FORM 6478)
E CR. FOR INCRV.SING RESEARCH (FORM 6765 PART I)
F LOW-INCOME HOUSING CREDIT (FORM 8586 PART I)
G rnHANCED OIL RECOVERY CREDIT (FORM 8830 PART I)
H DISABLED ACCESS CREDIT (FORM 8826 PART !)
I CURREm' YR REm.WABLE ELECI'RICITY PROD CR (8835)
J INDIAN EMPLOYMENJ' CREDIT (FORM 8845. PART I)
K CR FOR EMPLOYER SOCIAL SEC. & MEDICARE TAX
L CURRENT YEAR ORPHAN DRUG CREDIT (FORM 8820 PI' I)
M CURRENT YEAR NEW MARKEr CREDIT (FORM 8874 PI' I)
N CUR YR CR FOR SMALL EMPLYR !'ENSICN START-UP COST
0 CUR YR CR FOR EMPLOYER-PROVIDED CHILD CARE FAC
P CR. FOR CON'I'RIB. TO COMMUNITY DEIlELOHoIENl' CORPS.
Q CURR YR TRANS-ALASKA PIPELINE LIAB FUND CREDIT
R GENERAL CR FROM AN ELECTING LARGE PAR'TNERSHI P
CURRENT YEAR GEm:RAL BUSINESS CREDIT. 1A THRU lR
PASSIVE ACTMTY CREDITS INCLUDED ON LINE 2
SUB'I'RACT LINE 3 FROM LINE 2
PASSIVE ACTIVlTY CREDITS ALLOWED IN CURRmr YEAR
CARRYFORWARD OF GENERAL BUSINESS CREDIT. OR ESOP
CREDIT TO CURRENI' YEAR (SEE INSJ'RUC'J'IONS)
CARRYBACK OF GENERAL BUSINESS CR. 1'0 CURRmr YR
TENl'ATlVE GENERAL BUSINESS CREDIT - ADD 4 THRU 7
PART II GEm:RAL BUSINESS CREDIT LIMITATION
9 REGULAR TAX BEFORE CREDITS (SCH J, LINE 3)10 ALTERNATIVE MINIMUM TAX (FORM 4626 LINE 15)
11 ADD LINES 9 .AND 10
12A FOREIGN TAX CREDIT (FORM 1118)
J POSSESSIONS TAX CREDIT (FORM 5735)
iK CREDIT FOR FUEL FRC!-! NONCONllOO'IONAL SOURCES
)' L QUALIFIED ELECTRIC VEHICLE CREDIT (FORM 8834)
M ADD LINES 12A THROUGH 121..
13 NET INCOME TAX - SUB'I'RACT LINE 12M FROM LINE 11
14 NET REGUlAR TAX. SUB'I'RACT LINE 12M FROM 915 IF LINE 15 MORE 'I'HAN $25, 000 ENl'ER 25% OF EXCESS16 'I'ENl'ATIVE MINIMUM TAX (FORM 4626 LINE 13)17 ENl'ER GREATER OF LINE 15 OR 1618 SUB'I'RACT LINE 17 FROM 13 (NCYr LESS 'I'HAN ZERO)
19 GEm:RAL BUSINESS CR ALLOWED.
BAMI
91-1702723
Page 23 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE'I'lJRN
AVCOM
91-1923158 AVCOMCA
91-1981390
AVCOMCO
91-2032766
.. ..................... ... ...... ... ........ .........
FORM 3800 - GENERAL BUSINESS CREDIT
..... ......... ........... ... ............... .........
PART I TENTATIVE CREDIT
lA CURRENI' YEAR INVEsmENT CR. (FORM 3468, PART 1)
B WORK OPPORTUNITY CR. (FORM 5884 PART I)
C WELFARE-TO-WQRK CREDIT
D CREDIT FOR ALCOHOL USED AS rnEL (FORM 6478)
E CR. FOR INCREASING RESEARCH (FORM 6765 PART I)
F LOW-INCOME HOUSING CREDIT (FORM 8586 PART I)
G ENHANCED OIL RECOVERY CREDIT (FORM 8830 PART I)
H DI SABLED ACCESS CREDIT (FORM 8826 PART I)
I CURRENI' YR RmEWABLE ELECTRICITY PROD CR (8835)
J INDIAN EMPLOYMEm' CREDIT (FORM 8845. PART I)
K CR FOR EMPLOYER SOCIAL SEC. & MEDICARE TAX
L CURREN'!' YEAR ORPHAN DRUG CREDIT (FORM 8820 PI' I)
M CURRENI' YEAR NEW HlIRKE:!' CREDIT (FORM 8874 PI' I)
N CUR YR CR FOR sw.LL EMPLYR PENSION START-UP COST
0 CUR YR CR FOR EMPLOYER-PROVIDED CHILD CARE FAC
P CR. FOR Cam'RIB. TO COMMUNITY DEVELOPMENT CORPS.
Q CURR YR TRANS-ALASKA PI PELINE LIAB F1JND CREDIT
R GENERAL CR FROM AN ELECTING LARGE PARTNERSHI P
CURREN'!' YEAR GENERAL BUSINESS CREDIT. 11. THRU lR
PASSIVE ACTIVITY CREDITS INCLUDED ON LINE 2
SUB'J'RACT LINE 3 FROM LINE 2
PASSIVE ACTIVITY CREDITS ALLOWED IN CURRmI' YEAR
CARRYFORWARD OF GENERAL BUSINESS CREDIT, OR ESOP
CREDIT TO CURREI'l!' YEAR (SEE INSTRUCTIONS)
CARRYBI\CK OF GENERAL BUSINESS CR. TO c:tJRREm' YR
8 TENTATIVE GENERAL BUSINESS CREDIT - ADD 4 THRU 7
PART I! GENERAL BUSINESS CREDIT LIMITATION
9 REGULAR TAX BEFORE CREDITS (SCH J, LINE 3)
10 ALTERNATIVE MINIMUM TAX (FORM 4626 LINE 15)
11 ADD LINES 9 AND 10
121. FOREIGN TAX CREDIT (FORM 1118)
J POSSESSIONS TAX CREDIT (FORM 5735)
K CREDIT FOR FUEL FROM NONCON\IENJ'IONAL SOURCES
L QUALIFIED ELECTRIC VEHICLE CREDIT (FORM 8834)
. M ADD LINES 121. THROUGH 12L
13 NET INCOME TAX - SUB'J'RACT LINE 12M FROM LINE 11
14 NET REGULAR TAX. SUB'J'RACT LINE 12M FROM 915 IF LINE 15 MORE'I'HlIN $25.000 ENTER 25% OF EXCESS16 TENTATIVE MINIMUM TAX (FORM 4626 LINE 13)
17 ENTER GREATER OF LINE 15 OR 1618 SUB'J'RACT LINE 17 FROM 13 (NOT LESS THAN ZERO)
19 GENERAL BUSINESS CR ALLOWED.
AVCOMID
82-0509895
Page 23 of Set 5
AVCClMMJ'
81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVI~A !. SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'ORN
AVCOMOR
91-1952432 AVCOMWA
91-1952434
AVCOMWY83-0325965
. ... ......... ..... ...... ........ ...... ...... ........
FORM 3800 . GENERAL BUSINESS CREDIT
....
................. n................ .............
PART I TiNT'ATIVE CREDIT
1A CURRmr YEAR INVEm'MENI" CR. (FORM 3468, PART I)
B WORK OPPORTUNITY CR. (FORM 5884 PART I)
C WELFARE-TO-WORK CREDIT
D CREDIT FOR ALCOHOL USED AS F'lJEL (FORM 6478)
E CR, FOR INCREASING RESEARCH (FORM 6765 PART I)
F LOW-INCOME HOUSING CREDIT (FORM 8586 PART I)
G ENHANCED OIL RECCJIIERY CREDIT (FORM 8830 PART I)H DI ~BLED ACCESS CREDIT (FORM 8826 PART I)
I CURRENI' YR RENEWABLE ELECTRICITY PROD CR (8835)
J INDIAN EMPLOYMENr CREDIT (FORM 8845. PART I)
K CR FOR EMPLOYER SOCIAL SEC. !. MEDICARE TAX
L CURREN!' YEAR ORPHAN DRUG CREDIT (FORM 8820 PI'
M CURRmr YEAR NEW MARKEI' CREDIT (FORM BB74 PI'
N CUR YR CR FOR bWILL EMPLYR PENSION START-UP COST
0 CUR YR CR FOR EMPLOYER-PROVIDED CHILD CARE FAC
P CR. FOR CCNI'RIB. TO COMMIJN1TY DEVELOPMENT CORPS.
Q CURR YR TRANS-ALASKA PI PELINE LIAB FUND CREDIT
R GENERAL CR FROM AN ELECTING LARGE PAR'lNERSHI P
2 CURRmr YEAR GENERAL BUSINESS CREDIT. 1), TIiRU lR
PASSIVE ACTIVITY CREDITS INCLUDED ON LINE 2
SUBTRACT LINE 3 FROM LINE 2
PASSIVE ACTIVITY CREDITS AlJ.OWED .IN CURRmJ' YEAR
CARRYFORWARD OF GENERAL BUSINESS CREDIT. OR ESOP
CREDIT TO CURRmr YEAR (SEE IN5TRUCTIONS)
CARRYBACK OF GENERAL BUSINESS CR. TO CURRENT YR
TENrATIVE GENERAL BUSINESS CREDIT - ADD 4 THRU 7
PART II GENERAL BUSINESS CREDIT LIMITATION
REGULAR TAX BEFORE CREDITS (SCH J, LINE 3)10 ALTERNATIVE MINIMUM TAX (FORM 4626 LINE 15)
11 ADD LINES 9 AND 10
12A FOREIGN TAX CREDIT (FORM 111B)
J POSSESSIONS TAX CREDIT (FORM 5735)
K CREDIT FOR F'UEL FROM NONCaNIIEm'IONAL SOURCES
j'L QUALIFIED ELEC'I'RIC VEHICLE CREDIT (FORM BB34) .. M ADD LINES 12A THROUGH 12L
13 NET INCOME TAX - SUBTRACT LINE 12M FROM LINE 11
14 NET REGULAR TAX. SUBTRACT LINE 12M FROM 915 IF LINE 15 MORE THAN $25,000 ENI'ER 25% OF EXCESS
16 TENrATlVE MINIMUM TAX (FORM 4626 LINE 13)17 ENI'ER GREATER OF LINE 15 OR 1618 SUBTRACT LINE 17 FROM 13 (NOT' LESS THAN ZERO)
19 GENERAL BUSINESS CR ALLOWED.
Page 23 of Set 6
09/15/2003 - 10:31:18 AM
CONSOL AVI5!'A " SUBSIDIARIES
Year: 2002
FORM 3800 SCHEDULE A - SECTION 38 (C) (2)
20 :mER PORTION OF CR ON LN 6, PAGE 1 FOR REG ITC
21 T:mATIVE MINIMUM TAX (FROM LINE 16)
22 MULTIPLY LINE 21 FN 25' (.25)
23 :mER THE AMOUNT FROM LINE 18, PAGE 1
24 ENI'ER PORTION OF CREDIT ON LINE 8 TIlAT IS NOT
ATTRIBOTABLE TO REGULAR ITC UNDER SECTION 46
25 SUBTRACT LINE 24 FROM LINE 23 (NOT LESS THAN 0)
26 SUBTRACT LINE 25 FROM LINE 20 (NOT LESS THAN 0)
27 RECOMPlJTE LINE 11 FORM 4226 USING 0 ON LINE 6
28 MULTIPLY LINE 27 FN 10' (.10)
29 NE:J' INCOME TAX (FROM LINE 13)
30 :mER THE AMOUNT FROM LINE 19
31 SUBTRACT LINE 30 FROM LINE 29
32 SUBTRACT LINE 28 FROM LINE 31
33 :mER THE SMALLE5I' OF LINE 22 LINE 26 OR LINE 32
34 SUBTRACT LINE 33 FROM LINE 21
35 :mER THE GREATER OF LINE 15 OR LINE 34, PAGE 1
36 SUBTRACT LINE 35 FROM LINE 29
2002 CONS. FEDERAL 1120 TAX RETURN
Total
008,568
900,857
(900,857)
(900,857)
900,857
900, 857
Elimination Subtotal AVI5!'A
91-0462470
Page 24 of Set 1
AVDEIIEL
91-1468571
09/15/2003 10:31:18
CONSOL AVI!n'A " SUBSIDIARI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFI'URN
,'ORM 3800 SCHEDULE A - SEcrION 38 (C) (2)
20 Em'ER PORTION OF CR ON LN 6, PAGE 1 FOR REG ITC
21 TEm'ATIVE MINIMUM TAX (FROM LINE 16)
22 MULTIPLY LINE 21 p;'f 25% (.25)
23 Em'ER THE AMOUNT' FROM LINE 18, PAGE 1
24 Em'ER PORTION OF CREDIT ON LINE 8 THAT IS NOT
A'ITRIBUTABLE TO REGULAR ITC UNDER SEcriON 46
25 SUBTRACT LINE 24 FROM LINE 23 (NOT LESS THAN 0)
26 SUBTRACT LINE 25 FROM LINE 20 (NOT LESS THAN 0)
27 RECOMPUTE LINE 11 FORM 4226 USING 0 ON LINE 6
28 MULTIPLY LINE 27 p;'f 10% 10)
29 NET INCOME TAX (FROM LINE 13)
30 ENTER THE AMCJ1.Im' FROM LINE 19
31 SUBTRACT LINE 30 FROM LINE 29
32 SUBTRACT LINE 28 FROM LINE 31
33 Em'ER THE SMALLE!n' OF LINE 22 LINE 26 OR LINE 32
34 SUBTRACT LINE 33 FROM LINE 21
35 Em'ER THE GREATER OF LINE 15 OR LINE 34, PAGE 1
36 SUBTRACT LINE 35 FROM LINE 29
AVCAP
91-1774761
A VLABS
91-1701025
AVArNPJJ
91-1701028
A VENER
91-1714871
Page 24 of Set 2
ALTUS
91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
!'ORM 3800 SCHEDULE A - SEcrION 38 (C) (2)
20 EWER PORTION OF CR ON LN 6, PAGE 1 FOR REG ITC
21 TEWATIVE MINIMUM TAX (FROM LINE 16)
22 MULTIPLY LINE 21 BY 25% (.25)
23 EWER THE AHOUNJ' FROM LINE 18, PAGE 1
24 EWER PORTION OF CREDIT ON LINE 8 THAT IS NOT
A'ITRIBUTABLE TO REGULAR ITC UNDER SEcrION
25 SOBTRAcr LINE 24 FROM LINE 23 (NOT LESS THAN 0)
26 SOBTRAcr LINE 25 FROM LINE 20 (NOT LESS THAN 0)
27 RECOMPUTE LINE 11 FORM 4226 USING 0 ON LINE 6
28 MULTIPLY LINE 27 BY 10% (.10)
29 NET INCOOE TAX (FROM LINE 13)
30 EWER THE AHO1M!' FROM LINE 19
31 SOBTRAcr LINE 30 FROM LINE 29
32 SOBTRAcr LINE 28 FROM LINE 31
33 EWER THE SMALLEST OF LINE 22 LINE 26 OR LINE 32
34 SOBTRAcr LINE 33 FROM LINE 21
35 EWER THE GRUTER OF LINE 15 OR LINE 34, PAGE 1
36 SOBTRAcr LINE 35 FROM LINE 29
2002 CONS. FEDERAL 1120 TAX RErURN
WWPREC
91-1836616
AVPCMER
91-1937513
A VI sr A TUR ?fIR
91-2006462
AVIN'mL
91-1699478
Page 24 of Set 3
AVI STA f!NC INC
91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AVI5TA " SUBSIDIARIES
Year: 2002
FORM 3800 SCHEDULE A - SECTION 38 (C) (2)
20 ENTER PORTION OF CR ON l.J\I 6, PAGE 1 FOR REG ITC
21 TENTATIVE MINIMUM TAX (FROM LINE 16)
22 MULTIPLY LINE 21 !I'l 25% (.25)
23 ENI'ER THE AMOUNT FROM LINE 18, PAGE 1
24 ENI'ER PORTION OF CREDIT ON LINE 8 THAT IS NaT
A'ITRIBUTABLE TO REGULAR ITC UNDER SECTION 46
25 SOBJ'RACT LINE 24 FROM LINE 23 (NaT LESS THAN 0)
26 SOBJ'RACT LINE 25 FROM LINE 20 (NaT LESS THAN 0)
27 RECOMPUTE LINE 11 FORM 4226 USING 0 ON LINE 6
28 MULTIPLY LINE 27 !I'l 10% 1.10)
29 NE:!' INCCtIE TAX (FROM LINE 13)
30 ENJ'ER THE AMOUNT FROM LINE 19
31 SOBJ'RACT LINE 30 FROM LINE 29
32 SOBJ'RACT LINE 28 FROM LINE 31
33 ENI'ER THE sw.u.E~ OF LINE 22 LINE 26 OR LINE 32
34 SOBJ'RACT LINE 33 FROM LINE 21
35 ENI'ER THE GREATER OF LINE 15 OR LINE 34, PAGE 1
36 SOBJ'RACT LINE 35 FROM LINE 29
2002 CONS. FEDERAL 1120 TAX RE1'URN
A VFNr
91-2028209
PEN!'91-1278726
AM&D94-2378705
BAMl
91-1702723
Page 24 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AVI STA ~ SUBSIDIARI ES
Year: 2002
rORM 3800 SCHEDULE A - SECTION 38(C) (2)
20 FNl'ER PORTION OF CR ON LN 6, PAGE 1 FOR REG ITC
21 TENI'ATIVE MINIMUM TAX (FROM LINE 16)
22 MULTIPLY LINE 21 BY 25% (.25)
23 EmER THE AMOUm' FROM LINE 18, PAGE 1
24 FNl'ER PORTION OF CREDIT ON LINE 8 THAT IS NOT
A'ITRIBU'I'ABLE TO REGULAR ITC UNDER SECTION 46
25 SUBTRACT LINE 24 FROM LINE 23 (NOT LESS THAN 0)
26 SUBTRACT LINE 25 FROM LINE 20 (NOT LESS THAN 0)
27 RECOMPOTE LINE 11 FORM 4226 USING 0 ON LINE 6
28 MULTIPLY LINE 27 BY 10% (.10)
29 NET INCOME TAX (FROM LINE 13)
30 FNl'ER THE AMOUNI' FROM LINE 19
31 SUBTRACT LINE 30 FROM LINE 29
32 SUBTRACT LINE 28 FROM LINE 31
33 FNl'ER THE SM1ILLEST OF LINE 22 LINE 26 OR LINE 32
34 SUBTRACT LINE 33 FROM LINE 21
35 FNl'ER THE GREATER OF LINE 15 OR LINE 34, PAGE 1
36 SUBTRACT LINE 35 FROM LINE 29
2002 CONS. FEDERAL 1120 TAX RE'l'URN
AVCOM
91-1923158
AVCOMCA
91-1981390 AVCOMCO91-2032766
AVCOMID82-0509895
Page 24 of Set 5
AVCClMMI'
81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVI~A & SUBSIDIARIES
Year: 2002
FORM 3800 SCHECULE A - SEcrION 38 (C) (2)
20 Em'ER PORTION OF CR ON LN 6. PAGE 1 FOR REG I'I'C
21 TEm'ATIVE MINIMUM TAX (FROM LINE 16)
22 MULTIPLY LINE 21 BY 25' (.25)
23 Em'ER '!'HE AMOUNT FROM LINE 1 8, PAGE 1
24 Em'ER PORTION OF CREDIT CN LINE 8 THAT IS Nar
A'ITRIBUTABLE '1'0 REGU1J.R ITC tnIDER SECTION 25 StJB'I'RACT LINE 24 FROM LINE 23 (Nar LESS THAN 0)26 StJB'I'RACT LINE 25 FROM LINE 20 (Nar LESS THAN 0)
27 RECOMPlTJ'E LINE 11 FORM 4226 USING 0 ON LINE 6
28 MULTIPLY LINE 27 BY 10' (.10)
29 NEI' INCOME TAX (FROM LINE 13)
30 Em'ER '!'HE AMOUNT FROM LINE 1931 StJB'I'RACT LINE 30 FROM LINE 2932 StJB'I'RACT LINE 28 FROM LINE 31
33 Em'ER '!'HE SMALLEST OF LINE 22 LINE 26 OR LINE 3234 StJB'I'RACT LINE 33 FROM LINE 21
35 Em'ER '!'!IE GREATER OF LINE 15 OR LINE 34. PAGE 1
36 StJB'I'RACT LINE 35 FROM LINE 29
2002 CONS. FEDERAL 1120 TAX RE'1"ORN
AVCOMOR
91-1952432 AVCCIMWA91-1952434
Page 24 of Set 6
AVCOl'MY83-0325955
09/15/2003 - 10:31:18 AM
CONSOL AVl'i!n'A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
Total SubtotalElimination
..... ...... .................. ..... ....... ....... ....
FORM 4562 - DEPRECIATION AND AMORTIZATION
...
......n...... ........ ......... .n... ............
PART 1 - ELEC1'ION TO EXPm'iISE CERTAIN TANGIBLE PROP.
1 MAXIMUM DOLLAR LIMITATION
2 TaI'AL CO'i!n' OF SEe 179 PROPERTY PLACED IN SERVICE
3 THRESHOLD CO'i!n' OF SECTION 179 PROPERTY
4 REDUCTION IN LIMITATION (LINE 2 LESS LINE
5 DOLLAR LIMITATION FOR TAX YEAR (LINE 1 LESS
COLUMN (B) CO'i!n'
COLUMN (B) CO'i!n'
COLUMN (C) ELECTED CO'i!n'
COLUMN (C) ELEC1'ED CO'i!n'
7 LI'i!n'ED PROPERTY - ENTER AMOUNI' FROM LINE 29
8 TOTAL ELEC1'ED COg)' OF SEe 179 PROP. COL C LN 6&7
9 TENTATIVE DEDUCTION, ENTER LESSOR OF LINE 5 OR 8
10 CARRYOVER OF DISALLOWED DEDUCTION FROM PRIOR YEAR
11 TAXABLE INCOME LIMITATICN-LESSOR OF T/I OR LN 5
12 SECTICN 179 EXPENSE DEDUCTION - LESSOR 9+10 OR 11
13 CARRYOVER OF DISALLOWED DEDUCTION TO NEXT YEAR
PART II SPECIAL DEPRECIATICN ALl.C1fJANCE AND aI'HER
DEPRECIATION
14 SPECIAL DEPRE ALLOWlINCE FOR QUALIFIED PROPERTY
PLACED IN SERVICE DURING THE TAX YEAR
15 PROPERTY SUBJECT TO SECTION 168(F) (1) ELECTION
16 ACRS AND OTHER DEPREi:IATION (SEE IN5J'R.UCTIONS)
PART 111 MACRS DEPRECIATION
17 MACRS DEDUC1'IONS FOR Asms PLACED IN SERVICE IN
TAX YEARS BEGINNING BEFORE 2002
19 GENERAL DEPRECIATION SYSJ'D! (GDS)
COLUMN C: BASIS FOR DEPRECIATIONA 3-YEAR PROPERTYB 5-YEAR PROPERTYC 7-YEAR PROPERTYD IO-YEAR PROPERTYE IS-YEAR PROPERTY
F 20-YEAR PROPERTY
. G 25-YEAR PROPERTY
I H RESIDENTIAL RENTAL PROPERTY
RESIDENTIAL RENTAL PROPERTY
I NONRESIDENTIAL REAL PROPERTY - 39 YEARS
I NONRESIDENTIAL REAL PROPERTY
COLUMN G: DEPRECIATION DEDUCTIONA 3-YEAR PROPERTYB 5-YEAR PROPERTYC 7-YEAR PROPERTYD 10-YEAR PROPERTYE IS-YEAR PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY
RESIDENTIAL RENTAL PROPERTY
RESIDENTIAL RmrAL PROPERTY
I NONRESIDENTIAL REAL PROPERTY - 39 YEARS
I NONRESIDENTIAL REAL PROPERTY
24,000
200,000
24.000
24.000
Page 25 of Set 1
AVl'i!n'A
91-0462470
AVD'E'lEL91-1468571
92,506,670 92,506,670
607
14.256
561
607
14,256
1. 561
84, 885,552 040
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year; 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP91-1774761
AVLABS
91-1701025
AVlITNNiI
91-1701028
....... .............. ...... .........................
FORM 4562 - DEPRECIATION AND AMORTIZATION
............................... ............... ......
PART I - ELECTION TO EXPENSE CERTAIN TNilGIBLE PROP.
1 MAXIMUM DOL!.AR LIMITATION
2 TCYI'AL COST OF SEC 179 PROPERTY PLACED IN SERlTICE
3 THRESHOLD COST OF SECTION 179 PROPERTY
4 REDUCTION IN LIMITATION (LINE 2 LESS LINE 3)
5 DOLLAR LIMITATION FOR TAX YEAR (LINE 1 LESS 4)
COLUMN IB) COST
COLUMN (B) COST
COLUMN (C) ELECTED COST
COLUMN I C) ELECTED COST
7 LISTED PROPERTY - ENI'ER AMOUNI' FROM LINE
8 TCYI'AL ELECTED COST OF SEe 179 PROP. COL C LN 6&7
9 TENI'ATIVE DEDUCTION, ENTER LESSOR OF LINE 5 OR 8
10 CARRYOVER OF DISALLOWED DEDUCTION FROM PRIOR YEAR
11 TAXABLE INCOME LIMITATION-LESSOR OF T/I OR LN 5
12 SECTION 179 EXPENSE DEDUCTION - LESSOR 9+10 OR 11
13 CARRYOVER OF DI SALLOWED DEDUCTION TO NEXT YEAR
PART II SPECIAL DEPRECIATION ALLC7iIANCE AND OTHER
DEPRECIATION
14 SPECIAL DEPRE ALLCJWI\NCE FOR Q1JALIFIED PROPERTY
PLACED IN SERlTICE DURING THE TAX YEAR
15 PROPERTY SUBJECT TO SECTION 168(F) (1) ELECTION
16 ACRS AND OTHER DEPRECIATION (SEE INSTRUCTIONS)
PART III MACRS DEPRECIATION
17 MACRS DEDUCTIONS FOR ASSFrS PLACED IN SERVICE IN
TAX YEARS BEGINNING BEFORE 2002
19 GENERAL DEPRECIATION SYSTEM (GDS)
COLUMN C: BASIS FOR DEPRECIATIONA 3-YEAR PROPERTYB 5-YEAR PROPERTYC 7 -YEAR PROPERTYD 10-YEAR PROPERTY
E 15-YEAR PROPERTY
F 20-YEAR PROPERTY
. G 25-YEAR PROPERTY
RESIDENI'IAL REm'AL PROPERTY
RESIDENI'IAL REm'AL PROPERTY
NONRESIDENI'IAL REAL PROPERTY - 39 YEARS
NONRESIDENI'IAL REAL PROPERTY
COLUMN G: DEPRECIATION DEDUCTIONA 3-YEAR PROPERTYB 5 -YEAR PROPERTYC 7-YEAR PROPERTY
10-YEAR PROPERTY
E 15-YEAR PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY
RESIDENI'IAL REm'AL PROPERTY
RESIDENI'IAL REm'AL PROPERTY
NONRESIDENI'IAL REAL PROPERTY - 39 YEARS
NONRESIDENI'lAL REAL PROPERTY
901 606.910 061.236
Page 25 of Set 2
AVENER
91-1714871
ALTlJS
91-1653826
1.504,918
09/15/2003 - 10:31:18 AM
CONSOL AV1~A ... SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
WWPREC91-1836616
A VPCMER
91-1937513
AV1~A TUR PWR91-2006462
..................... .... ...... .............
u.......
FORM 4562 - DEPRECIATION AND AMORTIZATION
....... ...... ... ... ...... .......... ... ..............
PART I - ELECTION TO EXPENSE CERTAIN TANGIBLE PROP.
1 MAXIMUM DOLLAR LIMITATION
2 TOTAL CO~ OF SEe 1'19 PROPERTY PLACED IN SERVICE
3 THRESHOLD CO~ OF SECTION 179 PROPERTY
4 REDUCTION IN LIMITATION (LINE 2 LESS, LINE 3)
5 DOLLAR LIMITATION FOR TAX YEAR (LINE 1 LESS 4)
COLUMN (B) CO~
COLUMN (B) CO~
COLUMN (C) ELECTED CO~
COLUMN (C) ELECTED CO~7 LI~ED PROPERTY - OO'ER AMOUNJ' FROM LINE 29
8 TC1J'AL ELECTED CO~ OF SEe 179 PROP. COL C LN 6&7
9 TENI'ATIVE DmJCTION, mI'ER LESSOR OF LINE 5 OR 8
10 CARRYOVER OF DISALLOWED DEDUCTION FROM PRIOR YEAR
11 TAXABLE INCOME LIMITATION-LESSOR OF TII OR LN 5
12 SECTION 1'19 EXPENSE DmJCTION - LESSOR 9-10 OR 11
13 CARRYOVER OF DISALLOWED DEDUCTION TO NEXT YEAR
PART II SPECIAL DEPRECIATION ALLOWANCE AND OTHER
DEPRECIATICN
14 SPECIAL DEPRE AI..LCfrlANCE FOR QUALIFIED PROPERTY
PLACED IN SERVICE DURING THE TAX YEAR
15 PROPERTY SlJBJECT TO SECTICN 168(F) (1) ELECTION
16 ACRS AND OTHER DEPRECIATICN (SEE INSTRUCTIONS)
PART I I I MACRS DEPRECIATION
17 MACRS DEDUCTIONS FOR ASSEI'S PLACED IN SERVICE
TAX YEARS BEGINNING BEFORE 2002
19 GmERAL DEPRECIATION SY~ (GDS)
COUJMN C: ~SIS FOR DEPRECIATIONA 3-YEAR PROPERTYB 5-YEAR PROPERTYC 7-YEAR PROPERTYD 10-YEAR PROPERTY
E 15-YEAR PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY
) H RESIDOO'IAL ROO'AL PROPERTY
RESIDOO'IAL ROO'AL PROPERTY
I NONRESmmI'IAL REAL PROPER'J"( - 39 YEARS-
NONRESIDmI'IAL REAL PROPERTY
COLUMN G: DEPRECIATICN DEDUCTIONA 3-YEAR PROPERTYB 5-YEAR PROPERTYC 7-YEAR PROPERTYD 10-YEAR PROPERTYE I5-YEAR PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY
RESIDOO'IAL ROO'AL PROPERTY
RESIDEI~IAL ROO'AL PROPERTY
NONRESIDmI'IAL REAL PROPERTY - 39 YEARS
NONRESIDmI'IAL REAL PROPERTY
AVINrNL
91-1699478
Page 25 of Set 3
AV1~A 5IlC INC
91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REJ'URN
Page 25 of Set 4
AVENT91-2028209
PENT
91-1278726
IRSG
91-1999108AM&!)
94-2378705
BAMI
91-1702723
.......... ........... ... ........ ........ ............
FORM 4562 - DEPRECIA'I'1ON AND AMORTIZATION
........ ............................................
PART I - ELEcrION TO EKPmSE CERTAIN TANGIBLE PROP.
1 MAXIMUM DOLLAR LIMITATION
2 TI1I'AL COST OF SEe 179 PROPERTY PLACED IN SERVICE
3 THRESHOLD COST OF SECTION 179 PROPERTY
4 REDUCTION IN LIMITATION (LINE 2 LESS LINE 3)
5 DOU.AR LIMITATION FOR TAX YEAR (LINE 1 LESS 4)
COLUMN (B) COST
COUJMN (B) COST
COLUMN IC) ELEcrED COST
COUJMN (C) ELEcrED COST
7 LISTED PROPERTY - fNI'ER AMOUNT FROM LINE 29
B TI1I'AL ELECTED COST OF SEe 179 PROP. COL C lli 6&7
9 TENrATlVE DEDUCTION, ENY'ER LESSOR OF LINE 5 OR 8
10 CARRYOVER OF DISALLOWED DEDUCTION FROM PRIOR YEAR
11 TAXABLE INCOME LIMITATION-LESSOR OF T/I OR LN 5
12 SECTION 179 EKPmSE DEDUCTION - LESSOR 9+10 OR 11
13 CARRYOVER OF DI SALLOWED DEDUCTION TO NEXT YEAR
PART II SPECIAL DEPRECIATION ALLOWANCE AND OTHER
DEPRECIATION
14 SPECIAL DEPRE ALLCItIANCE FOR QUALIFIED PROPERTY
PlACED IN SERVICE DURING THE TAX YEAR
15 PROPERTY SUBJECT TO SECTION 168 (F) (1) ELECTION
16 ACRS AND aJ'HER DEPRECIATION (SEE INSTRUCTIONS)
PART III MACRS DEPRECIATION
17 MACRS DEDUCTIONS FOR ASSETS PLACED IN SERVICE IN
TAX YEARS BEGINNING BEFORE 2002
19 GENERAL DEPRECIATION SYSTEM (GDS)
COLUMN C: BASIS FOR DEPRECIATIONA 3-YEAR PROPERTYB 5-YEAR PROPERTYC 7-YEAR PROPERTYD 10-YEAR PROPERTY
E 15-YEAR PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY;, H RESIDENY'IAL RENTAL PROPERTY! H RESIDENTIAL RENTAL PROPERTY
NONRESIDENY'IAL REAL PROPERTY - 39 YEARS -
NONRESIDENY'IAL RE1IL PROPERTY
COLUMN G: DEPRECIA'I'1ON DEDUCTION
3-YEAR PROPERTYB 5-YEAR PROPERTYC 7-YEAR PROPERTYD 10-YEAR PROPERTY
E 15-YEAR PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY
RESIDENTIAL RENTAL PROPERTY
RESIDENTIAL RENTAL PROPERTY
NONRESIDENY'IAL REAL PROPERTY - 39 YEARS
NONRESIDENY'IAL RE1IL PROPERTY
51,739
607
14,256
1. 561
09/15/2003 - 10:31:18 AM
CONSOL AVI STA & SUBSIDIlIRI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
AVCOM91-1923158 AVC~CA91-1981390
AVCOMCO91-2032166
..... .... .... ......... .......... ....... ...... .......
FORM 4562 - DEPRECIATION AND AMORTIZATION
...... ................. ........... ..................
PART I - ELECTION TO EXPENSE CERTAIN TANGIBLE PROP.
1 MAXIMUM DOLLAR LIMITATION
2 TOTAL COST OF SEe 119 PROPERTY PLACED IN SERVICE
3 THRESHOLD COST OF SEcrION 119 PROPERTY
4 REDUCTION IN LIMITATION (LINE 2 LESS LINE 3)
5 DOLLAR LIMITATION FOR TAX YEAR (LINE 1 .LESS 4)
COLUMN (B) COST
COLUMN (B) COST
COLUMN (C) ELEcrED COST
COUJMN (C) ELECTED COST
1 LISTED PROPERTY - ENTER AMO!Jm' FR~ LINE 29
8 TOTAL ELECTED COST OF SEe 119 PROP. COL C LN 6&1
9 TENJ'ATIVE DEDUCTION. ENTER LESSOR OF LINE 5 OR 8
10 CARRYOVER OF DI SAl.l.CMED DEDUCTION FROM PRIOR YEAR
11 TAXABLE INCCME LIMITATION-LESSOR OF TII OR LN 5
12 SEcrION 119 EXPENSE DEDUCTION - LESSOR 9.10 OR 11
13 CARRYOVER OF DISAl.l.CMED DEDUCTION TO NEXT YEAR
PART II SPECIAL DEPRECIATION ALLOWANCE AND C1J'HER
DEPRECIATION
14 SPECIAL DEPRE ALLOWANCE FOR QUALIFIED PROPERTY
PLACED IN SERVICE DURING THE TAX YEAR
15 PROPERTY SUBJEcr TO SEcrION 168(F) (1) ELECTION
16 ACRS AND aJ'IIER DEPRECIATION (SEE INSTRUCTIONS)
1'"
PART III HACRS DEPRECIATION
11 HACRS DEDUCTIONS FOR ASSETS PLACED IN SERVICE IN
TAX YEARS BEGImING BEFORE 2002
19 GENERAL DEPRECIATION SYSTDj (GDS)
COLUMN C: w.SIS FOR DEPRECIATION
YEAR PROPERTY .
5-YEAR PROPERTYC I-YEAR PROPERTY
10-YEAR PROPERTY
E 15-YEAR PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY\1 H RESIDENTIAL RENTAL PROPERTY
RESIDENTIAL RENTAL PROPERTY
NONRESIDENTIAL REAL PROPERTY - 39 YV.RS
NONRESIDENTIAL REAL PROPERTY
COUJMN G: DEPRECIATION DEDUCTION
3-YEAR PROPERTYB 5-YEAR PROPERTYC I-YEAR PROPERTYD la-YEAR PROPERTY
E 15-YV.R PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY
RESIDENTIAL RENTAL PROPERTY
RESIDENTIAL RENTAL PROPERTY
NONRESIDENTIAL REAL PROPERTY - 39 YV.RS
NONRESIDENTIAL REAL PROPERTY
390 314
AVCOMID82-0509895
Page 25 of Set 5
AVCOMMT81-0523164
09/15/2003 - 10:31:18 AM
CONSOL AVlSTA & SUBSID1ARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
Page 25 of Set 6
AVCOMOR
91-1952432
AVCC!OOl91-1952434
AVCQloMY
83-0325965
... .n........'" ........ ...... .......... .... .......
FORM 4562 - DEPRECIATION AND AMORTIZATION
............ ...... ................... ............ ...
PART I - ELECTION TO EX~SE CERTAIN TANGIBLE PROP.
1 MAXIMUM DOLLAR LIMITATION
2 TC1I'AL COST OF SEe 179 PROPERTY PLACED IN SERV1CE
3 THRESHOLD COST OF SECTION 119 PROPERTY
4 REDUCTION IN LIMITATION (LINE 2 LESS LINE 3)
5 DOLLAR LIMITATION FOR TAX Y1:AR (LINE 1 LESS 4)
COLUMN (B) COST
COLUMN (B) COST
COLUMN (C) ELECTED COST
COLUMN (C) ELECTED COST
7 LI STED PROPERTY - ENTER AMOUNI' FROM LINE 29
8 TC1I'AL ELECTED COST OF SEe 179 PROP. COL C ill 6&7
9 T:mI'ATlVE DEDUCTION. :mI'ER LESSOR OF LINE 5 OR 8
10 CARRYOVER OF DISALLOWED DEDUCTION FROM PRIOR YEAR
11 TAXABLE INCOME LIMITATION-LESSOR OF TII OR UI 5
12 SECTION 179 EXPENSE DEDUCTION - LESSOR 9+10 OR 11
13 CARRYOVER OF D1SALLC7NED DEDUCTION TO NEXT YEAR
PART II SPECIAL DEPRECIATION ALLCMANCE AND C1J'HER
DEPRECIATION
14 SPECIAL DEPRE ALLC7tJANCE FOR QUALIFIED PROPERTY
PLACED IN SERVl CE DURING THE TAX YEAR
15 PROPER'I"i SUBJECT TO SECTION 168 (F) (1) ELECTION
16 ACRS AND OTHER DEPRECIATION (SEE INSTRUCTIONS)
~~.
PART I I I MACRS DEPRECIATION
17 MACRS DEDUCTIONS FOR ASSETS PLACED IN SERV1CE IN
TAX Y1:ARS BEGINNING BEFORE 2002
19 GENERAL DEPRECIATION SYSTEM (GDS)
COUJMN C: BASIS FOR DEPRECIATION
A 3 -YEAR PROPERTYB 5-YEAR PROPERTYC 7-YEAR PROPERTY-D 10-Y1:AR PROPERTY
E 15-YEAR PROPERTY
F 20-YEAR PROPERTY
" G 25-YEAR PROPERTY1 H RESID:mI'IAL RmI'AL PROPERTY
RESID:mI'IAL RmI'AL PROPERTY
NONRESlD:mI'IAL REAL PROPERTY - 39 YEARS
NONRESlD:mI'IAL REAL PROPERTY
COLUMN G: DEPRECIATION DEDUCTIONA 3-YEAR PROPERTYB 5-YEAR PROPERTYC i-YEAR PROPERTYD 10-YEAR PROPERTY
E 15-YEAR PROPERTY
F 20-YEAR PROPERTYG 25-YEAR PROPERTY
RESID:mI'IAL RmI'AL PROPERTY
RESID:mI'IAL RmI'AL PROPERTY
NONRESID:mI'IAL REAL PROPERTY - 39 YEARS
NONRESlD:mI'IAL REAL PROPERTY
09/15/2003 - 10:31:18 AM
CONSOL AVIf:rA & SUBSIDIARIES
Year: 2002
ALTERNATIVE DEPRECIATION SYi'ITEM (ADS)
COLUMN B: BASIS FOR DEPRECIATION
CLASS LIFEB 12-YEARC 40-YEAR
COLUMN G: DEPRECIATION DmJCTION
CLASS LIFEB 12-YEARC 40-YEAR
PART IV SUMMARY
21 LISTED PROPERTY - AMOUNT FROM LINE 28
22 TarAL (ADD LN 12, 14-17, COL. G OF 19.20 & LN 21)
23 FOR ASSE1'S PLACrn IN SERVICE THIS YEAR, ENTER
PORTION OF BASIS ATTRIBUTABLE TO 263A COf:rS.
PART VI - AMORTIz.ATION
42 AMORTIz.ATION OF COf:rS THAT BEGAN DURING TAX YEAR
(C) AMORTIz.ABLE AMOUNT
(C) AMORTIz.ABLE AMOUNT
(F) AMORTIz.ATICN FOR THIS YEAR
(F) AMORTIz.ATION FOR THIS YEAR
43 AMORTIz.ATICN OF COf:rS THAT BEGAN BEFORE TAX YEAR
44 TarAL. EWER HERE AND ON OTHER DmJCTIONS.
69.658 69.658 042
69 658 69.658 042
2002 CONS. FEDERAL 1120 TAX REI'URN
Total Elimination Subtotal AVI f:rA
91-0462470
576
93,338.165
576
93,338,165 84.885,552
Page 26 of Set 1
AVDEITEL
91-1468571
040
09/15/2003 - 10:31:18 AM
CONSOL AVISTA &- SUBSIDIARIES
Year: 2002
ALTERNATIVE DEPRECIATION SYSTEM (ADS)
COLUMN B: BASIS FOR DEPRECIATION
CLASS LIFEB 12-YEARC 40-YEAR
COLUMN G: DEPRECIATION DEDOcrIONCLASS LIFE B 12-YEARC 40-YEAR
PART IV SUMMARY
21 LISTED PROPERTY - AMOUNT FROM LINE 28
22 TCYJ'AL (ADD LN 12, 14-17, COL. G OF 19.20 &- LN 21)
23 FOR ASSEJ'S PLACED IN SERVl CE THI S YEAR, EmER
PORTION OF BASIS ATI'RIBUTABLE TO 263A COSTS.
PART VI - AMORTIZATION
42 AMORTIZATION OF COSTS THAT BEGAN DORING TAX YEAR
(C) AMORTIZABLE AMOUNT
(C) AMORTIZABLE AMOUNT
(F) AMORTIZATION FOR THIS YEAR
(F) AMORTIZATION FOR THIS YEAR
43 AMORTIZATION OF COSTS THAT BEGAN BEFORE TAX YEAR
44 TCYJ'AL. EmER HERE AND ON CJI'IIER DEDOcrIONS.
2002 CONS. FEDERAL 1120 TAX RFI'!JRN
AVCAP
91-1774761
901
AVLABS91-1701025
606,910
22.628
22.628
AWJJlJJJ!J91-1701028
061,236
23.335
23.335
A VENER
91-1714871
1.504.918
Page 26 of Set 2
ALTUS
91-1653826
332
332
09/15/2003 - 10:31: 18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
Page 26 of Set 3
2002 CONS. FEDERAL 1120 TAX REI'URN
WWPREC91-1836616
AVI STA SI/C INC
91-1978614AVPOWER91-1937513
A VI NJ'NL
91-1699478
A VI ST A TUR ?fiR
91-2006462
ALTERNATIVE DEPRECIATION SYSTEM (ADS)
COLUMN B: BASIS FOR DEPRECIATION
CLASS LIFEB 12-YEARC 40-YEAR
COLUMN G: DEPRECIATION DEDUCTION
CLASS LIFEB 12-YEARC 40-YEAR
PART IV SUMMARY
21 LI STED PROPERTY - AMOUm' FROM LINE 28
22 TaJ"AL (ADD !1J 12, 14-17, COL. G OF 19,20 & W 21)
23 FOR ASSE:'I'S PLACED IN SERVICE THIS YEAR, Em'ER
PORTION OF BASIS A'ITRIBOTABLE TO 263A COSTS.
PART VI - AMORTIZATION
42 AMORTIZATION OF COSTS THAT BEGAN DURING TAX YEAR
(C) AMORTIZABLE AMOUNI'
(C) AMORTIZABLE AMOUN!'
(F) AMORTIZATION FOR THIS YEAR
(F) AMORTIZATION FOR THIS YEAR
43 AMORTIZATION OF COSTS THAT BEGAN BEFORE TAX YE1\R
44 TaJ"AL. FNI'ER HERE AND ON OTHER DEDUCTIONS.
09/15/2003 - 10:31:18 AM
CONSOL AVl~A " SUBSIDIARIES
Year: 2002
ALTERNATIVE DEPRECIATION SYSI'EM (ADS)
COLUMN B: ~SIS FOR DEPRECIATION
CLASS LIFEB 12-YEARC 40-YEAR
COLUMN G: DEPRECIATION DmJCTION
CLASS LIFEB 12-YEARC 40-YEAR
PART IV SUMMARY
21 LISTED PROPERTY - AMOUNT FROM LINE 28
22 TGrAL (ADD LN 12, 14-17, COL. G OF 19.20 " LN 21)
23 FOR ASSE'I'S PLACED IN SERlTICE THI S YEAR. ENTER
PORTION OF ~SIS A'M'RIBt1I'ABLE TO 263A CO~S.
PART VI - AMORTIZATION
42 AMORTIZATION OF CO~S THAT BEGAN DURING TAX YEAR
(C) AMORTIZABLE AMOUNT
(C) AMORTIZABLE AMOUNI'
(F) AMORTIZATION FOR THIS YEAR
(F) AMORTIZATION FOR THIS YEAR
43 AMORTIZATION OF CO~S THAT BEGAN BEFORE TAX YEAR
44 TOTAL. ENTER HERE AND ON OTHER DEDUCTIONS.
2002 CONS. FEDERAL 1120 TAX RETURN
A VEm'
91-2028209 PENT91-1278726
AMID94-2378705
576
883.234
BAMI
91-1702723
321
321
Page 26 of Set 4
IRSG91-1999108
Page 26 of Set 509/1512003 - 10:31:18 AM
CONSOL AVI 51'A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REJ'URN
AVCOMMJ'81-0523"764
AVCOMID
82-0509895AVCOM91-1923158
AVCOMCA91-1981390
AVCOMCO
91-2032"766
ALTERNATIVE DEPRECIATION SYS1'EM (ADS)
COLUMN B: B1ISIS FOR DEPRECIATION
CLASS LIFEB 12-YEARC 40-YEAR
COLUMN G: DEPRECIATION DEDUCTION
CLASS LIFEB 12-YEARC 40-YEAR
PART IV SUMMARY
21 LISTED PROPERTY - AMOUNI' FROM LINE 28
22 TOTAL (ADD LN 12. 14-1"7, COL. G OF 19,20 " LN 21)
23 FOR ASSITS PLACED IN SERVICE 'THIS YEAR, Em'ER
PORTION OF B1ISIS A'M'RIBlJ'TABLE 1'0 263A CO51'S.
390,3"74
PART VI - AMORTIZATION
42 AMORTIZATION OF CO51'S 'THAT BEGAN DURING TAX YEAR
(C) AMORTIZABLE AMO1JN1'
(C) AMORTIZABLE AMOUNI'
(F) AMORTIZATION FOR THI S YEAR
(F) AMORTIZATION FOR THIS YEAR
43 AMORTIZATION OF CO51'S 'THAT BEGAN BEFORE TAX YEAR
44 TOTAL. ENI'ER HERE AND ON OI'IIER DEDUCTIONS.
09/15/2003 - 10:31:18 AM
CONSOI.. AVlsrA , SOBSIDlARIES
Year: 2002
ALTERNATIVE DEPRECIATION SYSI'EM (ADS)CO~ B: BASIS FOR DEPRECIATION
CLASS I..IFE
12-YEARC 40-YEAR
COI..UMN G: DEPRECIATICI'I DEDUC"I'ICI'I
CLASS I..IFEB 12-YEARC 40-YEAR
PART IV SUMMARY
21 I..I S!'ED PROPERTY - AMOUNT FROM I..INE 28
22 TOTAl.. (ADD lli 12. 14-17, COl... G OF 19.20 , lli 21)
23 FOR ASSETS PI.ACED IN SERVICE THIS YEAR, ENI'ER
PORTION' OF B.J\SIS A'M'RIBUTABI.E TO 263A cosrS.
PART Vl - AMORTIZATION
42 AMORTIZATION OF cosrs THAT BEGAN DURING TAX YEAR
(C) AMORTIZABI..E AMOUNI'
(C) AMORTIZABJ..E AMOUNT
IF) AMORTIZATION FOR THIS YEAR
IF) AMORTIZATION FOR THIS YEAR
43 AMORTIZATION OF cosrs THAT BEGAN BEFORE TAX YEAR
44 TOTAl... ENTER HERE AND ON C1I'HER DEDUC"I'IONS.
- .
2002 CON'S. FEDERAl. 1120 TAX REI'ORN
AVCOMOR
91-1952432
AVCOMWA
91-1952434 AVCOM!lr'l83-0325965
Page 26 of Set 6
09/1512003 - 10:31:18 11M
CONSOL AVI!ITA ~ SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE'!'tJRN
Total Elimination SUbtotal AVI !ITA
91-0462470
..... ..... ...... ..... ....... ... .............. .......
'FORM 4626 - ALTERNATIVE MINIMUM TAX - CORPORATIONS'
.....
.................... ......... ..n.... .... .n...
TAXABLE INCCME OR (LOSS) BEFORE NOL DEDUCTION 834,386 888,601 35,945,785 (14,292,439)
ADJUS'nIENI'S AND PREFERENCES:
A DEPRECIATION OF PO!IT-1986 PROPERTY 10,759,783 10,759,783 10,645,862
B AMORT. OF CERTIFIED POu.tTT'ION CCNI'ROL FACILITIES
C AMORT. MINING EXPLORATI ON ~ DEVELOR'IENI' CO!ITS
D CIRCULATION EXPENSES (PERSONAL HOLDING CO.
E ADJUSTED GP.IN OR LOSS (120,129)(120,129)
F LONG-TERM CONTRACTS
G INSTALI..MENI' SALES
H MERCHAN!' MARINE CAPITAL CONSTRUCTION FUNDS
I SEe 833 (B) DEDUCTION
J TAX SHELTER FARM ACTMTIES (PERS. SERIT. CORP.
K PASSIVE ACTMTIES
L LOSS LIMITATIONS
M DEPLETION
N TAX-EXDIP!' INT, PRIVATE ACTIV BONDS POST 8/7/86
0 INTANGIBLE DRILLING COSTS
P ACCEL. DEPRECIATION OF REAL PROPERTY (PRE-1987)
Q ACC DEPR OF LEASED PERSONAL PROPERTY (PRE-1987)
R OTI!ER ADJUS'IMENI'S (888,601)(888,601)
S COMBINE LINES 2A THROUGH 2R 10,639,654 639,654 10,645,862
PREADJU5n!ENr AMrI COMBINE LINES 1 AND 2S 47,474,040 888.601 46,585,439 (3,646,577)
ADJUSTED CURRENT EIIRNINGS ADJUSTMENI':
A ENI'ER CORP'S ACE FROM LINE 10 OF WORKSREE:!'44,407,953 888,601 43.,519,352 (6,800.421)
B SUBI'RACT LINE 3 FROM LINE 4A (3,066,087)(3,066.087)(3,153,844)
C MULTIPLY LINE 4B BY 75%, ENI'ER AS POSITIVE NO.431,201 431,201.365,383
D NET INCREASE IN PRIOR YEAR ACE ADJUS'nIENI'37,634,859 634,859 37,634,859
E ACE ADJUS'nIENI':(2,431,201)(131,636)(2.299,565)(2,365,383)
COMBINE LINES 3 AND 4E. IF 0 OR LESS, STOP HERE 45,042,839 756,965 44,285,874 (6,011.960)
ALTERNATIVE TAX NEr OPERATING LOSS DEDUCTION 45,042,839 756. 965 44,285,874 (6,Oll,960)
ALTERNATIVE MINIMUM TAXABLE INCOME
Page 27 of Set 1
AVDE\TIiJ..
91-1468571
(312,586)
(312,586)
(312,586)
(312,586)(312,586)
09/15/2003 - 10:31:18 AM
CONSOL AVHITA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE1'URN
Page 27 of Set 2
AVCAP
91-1774761
AVLABS
91-1701025
AVADIlKN
91-1701028
A VEm:R
91-1714871
ALms
91-1653826
.......... .......... ...... ............... ...........
'FORM 4626 - ALTERNATIVE MINIMUM TAx - CORPORATIONS'
.. ........... ............ ... ........... ......... ....
TAXABLE INCOME OR (LOSS) BEFORE NOL DEDUC'I'ION (3,849,548)(12,515,173)(5,656,174)115,946,936
ADJUSI'MEN'I'S AND PREFERENCES:
A DEPRECIATION OF POST-1986 PROPER'I'Y 46,783 146.096 35,871
B AMORT. OF CERTIFIED POLLU'I'ION CCM'ROL FACILITIES
C AMORT. MINING EXPLORATION" DE\IELOFmm' COSTS
D CIRCULATION EXPENSES (PERSONAL HOLDING CO.
E ADJUSTED GAIN OR LOSS (101,738)
F LONG-TERM CON'I'RAC'I'S
G INSTALLMmI' SALES
H MERCHANT MARINE CAPITAL CONsrRUC'I'ION FUNDS
I SEC 833 (B) DEDUC'I'ION
J TAX SHELTER FARM AC'I'IV1TIES (PERS. SERV. CORP.
K PASSIVE AC'I'IVITIES
L LOSS LIMITATIONS
M DEPLETION
N TAX-EXEMPI' IN!', PRIVA'I'E AC'I'IV BONDS POST 8/7/86
0 IN!'ANGIBLE DRILLING COSTS
P ACCEL. DEPRECIATION OF REAL PROPER'I'Y (PRE-1987)
Q ACC DEPR OF LEASED PERSONAL PROPER'I'Y (PRE-1987)
R aI'HER ADJUS!mNI'S
S COMBINE LINES 2A TIlROUGH 2R 46,783 146,096 (65,867)
PREADJU5n!ENI' AMI'I COMBINE LINES 1 AND (3,849,548)(12,468,390)(5,510,078)115,881. 069
ADJUSI'ED CURRENT EARNINGS ADJUimoIEN'I':
A EN'I'ER CORP'S ACE FRC!-! LINE 10 OF WORKSHEEI'(3,849,548)(12,468,390)(5,510,078)115,889,401
B SUBY'RAC'I' LINE 3 FRC!-! LINE 4A 332C MULTIPLY LINE 4B 'frf 75%, EN'I'ER AS POSI'l'IVE NO.249
D NEI' INCREASE IN PRIOR YEAR ACE ADJUimoIEN'I'
E ACE ADJUS!mNI':249
COMBINE LINES 3 AND 4E. IF OR LESS, STOP HERE (3,849,548)(12,468,390)(5,510,078)115,887,318ALTERNA'l'IVE TAX NET OPERA'l'ING LOSS DEDUC'I'ION (3,849,548)(12,468,390)(5,510,078)115,887,318
AL'l'ERNATIVE MINIMUM TAXABLE INCOME
09/15/2003 - 10:31:18 AM
CONSOL AVI~A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE:J'URN
Page 27 of Set 3
WWPREC91-1836616
AVPOWER
91-1937513
AVI STA '1'UR PWR91-2006462
AVINl'NL
91-1699478
AVI STA svc: mc
91-1978614
............. ......... ... ... .... ...... ...... .......
'FORM 4626 - ALTERNATIVE MINIMUM TAX - CORPORATIONS'
......... ... ...... ....... ........... ... .............
TAXABLE INCOME OR (LOSS) BEFORE NOL DEDUCTION (59)(74,469)ADJUSTMENJ'S AND I'I!EF'ERmCES:
A DEPRECIATION OF PO~-1986 PROPERTY
B AMORT. OF CERTIFIED POLLUTION CCINTROL FACILITIES
C AMORT. MINING EXPLORATION" DEVELOImm' COSTS
D CIRCULATION EXPENSES (PERSONAL HOLDING CO.
E ADJUSTED GAIN OR LOSS
F LONG-TERM CON1'RACTS
G IN~ALLMENr SALES
H MERCHI\NJ' MARINE CAPITAL CONSTRUCTION FONDS
I SEe 833 (B) DEDUCTION
J TAX SHELTER FARM ACTMTIES (PERS. SERV. CORP.
K PASSIVE ACTIVITIES
L LOSS LIMITATIONS
M DEPLETION
N TAX-EXEMPJ' IN!'. PRIVATE ACTIV BONDS POST 817/860 IN!'ANGIBLE DRILLING CO~S
P ACCEL. DEPRECIATION OF REAL PROPERTY (PRE-1987)
Q ACC DEPR OF LEASED PERSONAL PROPERTY (PRE-1987)
R OTHER ADJUsnIENJ'S
S COMBINE LINES 2A THROUGH 2R
PREADJUsnIENJ' AMl'I COMBINE LINES 1 AND . 2S (59)(74,469)ADJUSTED CURRmr EARNINGS ADJU&mENT:
A ENJ'ER CORP'S ACE FROM LINE 10 OF WORKSHEET (59)(74,469)B som'RACT LINE 3 FROM LINE 4A
C M!JLTIPLY LINE 4B BY 75%, ENI'ER AS POSITIVE NO.
D NET INCREA.SE IN PRIOR YEAR ACE ADJUSTMENJ'
E ACE ADJUSTMENJ':
COMBINE LINES 3 AND 4E. IF 0 OR LESS, STOP HERE (59)(74.469)ALTERNATIVE TAX NET OPERATING LOSS DEDUCTION (59)(74,469)ALTERNATIVE MINIMUM TAXABLE INCOME
TAXABLE INCOME OR (LOSS) BEFORE NOL DEDUCTICN (383,531)(11,943.564)(2,490,202)
ADJUSTMEm'S AND PREFERENCES:
A DEPRECIATION OF POm'-1986 PROPERTY (114,829)
B AMORT. OF CERTIFIED POLLUTICN CD!ITI'ROL FACILITIES
C AMORT. MINING EXPLORATION" DEVELOPMENT COm'S
D CIRcuu.TION EXPENSES (PERSONAL HOLDING CO.
E ADJUSTED GAIN OR LOSS (18,391)
F LONG-TERM CONTRACTS
G INm'ALLMEm' SALES
H MERCHANT MARINE CAPITAL CONSTRUCTICtI FUNDS
I SEe 833 (B) DEDUCTICtI
J TAX SHELTER FARM ACTIVITIES (PERS. SERV. CORP.
K PASSIVE ACTIVITIES
L LOSS LIMITATIONS
M DEPlZI'ION
N TAX-EXEMPT IN!', PRIV1\TE ACTIV BONDS POm' 8/7/86
0 IN!'ANGIBLE DRILLING COSTS
P ACCEL. DEPRECIATICN OF REAL PROPERTY (PRE-1987)
Q ACC DEPR OF LEASED PERSONAL PROPERTY (PRE-1987)
R CY1'HER ADJU m'MEN!' S
S COMBINE LINES 2A THROUGH 2R (133,220)
PREADJUSTMEm' AMTI COMBINE LINES 1 AND 2S (383,531)(11.943.564)(2,623,422)
ADJUSTED CURROO' EARNINGS ADJU!moIEN1':
A Em'ER CORP'S ACE FRCBoI LINE 10 OF (383,531)(11,943,564)(2,543,997)
B SUBTRACT LINE 3 FRCBoI LINE 79,425
C MULTIPLY LINE 4B BY 75%, Em'ER AS POSITIVE NO.59,569
D NET INCREASE IN PRIOR YEAR ACE ADJUsmENI'
E ACE ADJU!moIEN1':59,569
COMBINE LINES 3 AND 4E. IF 0 OR LESS, STOP HERE (383,531)(11,943,564)(2.563,853)
ALTERNATIVE TAX NET OPERATING LOSS DEDUCTION (383,531)(11.943.564)(2.563,853)
ALTERNATIVE MINIMUM TAXABLE INCOME
09/15/2003 - 10:31:18 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETORN
A 'IJf!N!'
91-2028209
!'Em'
91-1278726
AM&D94-2378705 BllMI91-1702723
.. .n.... ...
............... ... ......
.nn.. n.......
'FORM 4626 - ALTERNATIVE MINIMUM TAX - CORPDRATICtlS'............ n.. n..........
..
n.....................
Page 27 of Set 4
IRSG91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AVI STA & SlJBSIDIARI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REJ'URN
AVCOM
91-1923158
AVCC!1CA
91-1981390 AVCOMCO
91-2032'766
AVCOMID
82-0509895
. n.
..... ... ... ...
.n...n... ...
....................
'FORM 4626 - ALTERNATIVE MINIMUM TAX - CORPORATIONS'. n.. .....n..... ...................................
Page 2'7 of Set 5
AVCOMMI'
81-0523'764
TAXABLE INCOME OR (LOSS) BEFORE NOL DEDUcrION (28,483.406)
ADJUSTMEm'S AND I'REF'ERD'ICES:
A DEPRECIATION OF POST-1986 PROPERTY
B AMORT. OF CERTIFIED POLLUTION CONTROL FACILITIES
C AMORT. MINING EXPLORATION & DEVELOH'lOO' COSTS
D CIRCULATION EXPrnSES (PERSONAL HOLDING CO.
E ADJUSTED GAIN OR LOSS
F LONG-TERM CON'I'RACTS
G INSTALLMENI' SALES
H MERCHANT MARINE CAPITAL CONSTRUCTION ruNDS
I SEe 833 (B) DEDUCTION
J TAX SHELTER FARM ACTIVITIES (PERS. SERV. CORP.
K PASSIVE ACTIVITIES
L LOSS LIMITATIONS
M DEPLETION
N TAX-EXEMPT' IN!', PRIVATE ACTIV BONDS POST 81'7/86
0 INTANGIBLE DRILLING COSTS
P ACCEL. DEPRECIATION OF REAL PROPERTY (PRE-198'7)
Q ACC DEPR OF LEASED PERSONAL PROPERTY (PRE-198'7)
R O'!'HER ADJUSTMOO'S
S COMBINE LINES 2A THROUGH 2R
PREADJUSTMOO' AMI'I COMBINE LINES 1 AND 2S (28,483,406)
ADJUSTED ClJRRENI' EMNINGS ADJUSTMENI':
A Em'ER CORP'S ACE FROM LINE 10 OF ~RKSHEE'T'(28,483,406)
B SlJBI'RACT LINE 3 FROM LINE 4A
C MULTIPLY LINE 4B 'SY '75\, OO'ER AS POSITIVE NO.
D NET INCREASE IN PRIOR YE1IR ACE ADJUSTMENT
E ACE ADJUSTMENI':
COMBINE LINES 3 AND 4E. IF 0 OR LESS, STOP HERE (28,483,406)
ALTERNATIVE TAX NET OPERATING LOSS DEDUCTION (28,483,406)
ALTERNATIVE MINIMUM TAXABLE INCOME
09/15/2003 - 10:31:18 AM
CaNSOL AVISTA k SUBSIDIARIES
Year: 2002
2002 CaNS. FEDERAL 1120 TAX RETURN
AVt:OMOR91-1952432
AVCOMWA91-1952434
AVCOl'MY83-0325965
........... ...... ..n. ... n ....n........ .....n...
'FORM 4626 - ALTERNATIVE MINIMUM TAX - CORPORATIONS'
..
............... n.. ....... ......
... ...............
TAXABLE INCOME OR lLOSS) BEFORE NOL DEDUCTION
ADJUS'IMmJ'S AND PREF'ERmCES:
A DEPRECIATION OF POST-1986 PROPERTY
B AMORT. OF CERTIFIED POLLUTION CCNI'ROL FACILITIES
C AMOR'I'. MINING EXPLORATION & DEVELORmNr COSTS
D CIRCULATION EXPENSES (PERSCNAL HOLDING CO.
E ADJUSTED GAIN OR LOSS
F LONG-TERM CONI'RACTS
G INSTALl.MENI' SALES
H MERCHANT MARINE CAPITAL CONSTRUCTION FUNDS
I SEe 833 IB) DEDUCTION
J TAX SHELTER FARM ACTIVITIES (PERS. SERV. CORP.
K PASSIVE ACTIVITIES
L LOSS LIMITATIONS
M DEPLEI'ION
N TAX-EXEMPI' IN!', PRIVATE ACTIV BaNDS POST 8/7/86
0 INI'ANGIBLE DRILLING COSTS
P ACCEL. DEPRECIATION OF REAL PROPERTY (PRE-1987)
Q ACC DEPR OF LEASED PERSONAL PROPERTY (PRE-1987)
R OTHER ADJUS'I11ENI'S
S COMBINE LINES 2A THROUGH 2R
PREADJUS'IMmJ' AMI'I COMBINE LINES 1 AND
ADJUSTED CURRENT EARNINGS ADJUS'I11ENI':
A ENTER CORP'S ACE FROM LINE 10 OF w:!RKSHEE'I'
B SUBI'RACT LINE 3 FROM LINE 4A
C MULTIPLY LINE 4B BY 75%. ENTER AS POSITIVE NO.
D NET INCREASE IN PRIOR YEF.R ACE ADJUSTMENT
E ACE ADJUS'IMmJ':
COMBINE LINES 3 AND 4E. IF 0 OR LESS, STOP HERE
ALTERNATIVE TAX NET' OPERATING LOSS DEDUCTION
ALTERNATIVE MINIMUM TAXABLE INCOME
Page 27 of Set 6
09/15/2003 - 10:31:18 AM
CONSOL AVIfJrA & SUBSIDIARIES
Year: 2002
FNrER THE AMOUNT FROM LINE 7
EXEMI'!'ION PHASE-OUT COMPUTATION:
A SUBrRAC"I' $150,000 FRCt! LINE 8
B Mt1LTIPLY LINE 9A BY 25%
C EXEMI'!'ION. SUBl'RAC"I' LINE 9B FROM $40,00010 SUBrRAC"I' LINE 9C FROM LINE 8. (NCYI'" 0)11 Mt1LTIPLY LINE 10 BY 20%12 ALTERNATIVE MINIMUM TAX FOREIGN TAX CREDIT
13 TFNrATIVE MINIMUM TAX (LINE 11 MINUS LINE 12)
14 REG TAX LIAB BEFORE ALL CR EKC FI'C AND POSS CR15 ALTERNATIVE MIN TAX. ENTER UJ 4, SCH J. 1120.
2002 CONS. FEDERAL 1120 TAX RF1'URN
Total
40,000
Elimination Subtotal AVI5I'A
91-0462470
Page 28 of Set 1
AVDEIJEL
91-1468571
09/15/2003 - 10:31:18 AM
CONSOL AV1STA " SUBSIDIARIES
Year: 2002
ENJ'ER THE AMOUNT FROM LINE
EXD!P!'ION PHASE-O!J'J' CCMPlJTATION:
A SUBI'RACT $150,000 FROM LINE 8
B MULTIPLY LINE 9A BY 25'
C EXD!P!'ION. SUBI'RACT LINE 9B FRet! $40,00010 SUBI'RACT LINE 9C FROM LINE 8. (NOT"
11 MULTIPLY LINE 10 BY 20'12 ALTERNATIVE MINIMUM TAX FOREIGN TAX CREDIT13 TENJ'ATIVE MINIMUM TAX (LINE 11 MINUS LINE 12)
14 REG TAX LIAB BEFORE ALL CR EKC FI'C AND PaSS CR15 ALTERNATIVE MIN TAX. OOER LN 4. SCH J, 1120.
..-'
2002 CONS. FEDERAL 1120 TAX RE!'\JRN
AVCAP
91-1774761
AVLABS
91-1701025
AVATJIlJJJ91-1701028
AVENER
91-1714871
Page 28 of Set 2
ALTUS91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVI!::TA ~ SUBSIDIARIES
Year: 2002
ENTER THE AMOUNT FROM LINE 7
EXEMPTION PHASE-OUT COMPU'I'ATION:
A SUBTRAcr $150.000 FROM LINE 8
B MULTIPLY LINE 9A BY 25%
C EXEMPTION. SUBTRACT LINE 9B FROM $40,00010 SUBTRAcr LINE 9C FROM LINE 8. (NO'!'" 0)11 MUL'l'IPLY LINE 10 BY 20%12 ALTERNATIVE MINIMUM TAX FOREIGN TAX CREDIT13 TmI'A'l'IVE MINIMUM TAX (LINE 11 MINUS LINE 12)
REG TAX LIAB BEFORE ALL CR EXC FTC AND POSS CR15 ALTERNATIVE MIN TAX. Em'ER W 4. SCH J. 1120.
2002 CONS. FEDERAL 1120 TAX RETURN
WWPREC
91-1836616
A VFC1tIER
91-1937513
AVI S'l'A TUR FWR
91-2006462
AVINrNL
91-1699478
Page 28 of Set 3
AVI!::TA 'iNC 1NC
91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AVIfn:A " SUBSIDIARIES
Year: 2002
ENI'ER THE AMO\JNJ' FROM LINE
EXEMPTIGJN PHASE-OUT COMPlTI'ATION:
A SUBTRACT $150,000 FROM LINE 8
B MULTIPLY LINE 9A BY 25%
C EXEMPTION. SUBTRACT LINE 9B FROM $40,00010 SUBTRACT LINE 9C FROM LINE 8. (NOT '" 0)
11 MULTIPLY LINE 10 BY 20%12 ALTERNATIVE MINIMUM TAX FOREIGN TAX CREDIT13 TENI'ATIVE MINIMUM TAX (LINE 11 MINUS LINE 12)
14 REG TAX LIAB BEFORE Au. CR EXC FTC AND POSS CR
15 ALTERNATIVE MIN TAX. ENI'ER LN 4, SCH J, 1120.
2002 CONS. FEDERAL 1120 TAX RETURN
A VEm'
91-2028209
PEN!'
91-1278726
AM&IJ
94-2378705
BAMI
91-1702723
Page 28 of Set 4
IRSG
91-1999108
09/15/2003 10:31 :18 AM
CONSOL AVISI'A &c SUBSIDIARIES
Year: 2002
8 OOER TIlE AMOUN!' FROM LINE 7
EXEMPrION PHASE-OUT COMPUTATION:
A SUBTRACT $150,000 FROM LINE 8
B MULTIPLY LINE 9A BY 25%
C EXEMPrION. SUBTRACT LINE 9B FROM $40,00010 SUBTRACT LINE 9C FROM LINE 8. (NOT ~ 0)11 MULTI PLY LINE 10 BY 20%12 ALTERNATIVE MINIMUM TAX FOREIGN TAX CREDIT13 TmI'ATIVE MINIMUM TAX (LINE 11 MINUS LINE 12)
14 REG TAX LIAB BEFORE ALL CR EXC FI'C AND PaSS CR15 ALTERNATIVE MIN TAX. mI'ER LN 4, SCI! J. 1120.
2002 CONS. FEDER1\L 1120 TAX RFI'ORN
AVCOM91-1923158
AVCOMCA
91-1981390
AVCOMCO91-2032766
AVCCMID
82-0509895
Page 28 of Set 5
AVCOMMI'
81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVI ~A & StJBSIDIARIES
Year: 2002
8 Em'ER THE AMOUNJ' FROM LINE 7
EXEMPTION PHASE-OUT COMPUTATION:
A SUBTRAcr $150,000 FROM LINE 8
B MULTIPLY LINE 9A BY 25%
C EXEMPTION. SUBI'RAcr LINE 9B FROM $40,00010 SUBTRAcr LINE 9C FROM LINE 8. (NaT '" 0)
11 MULTIPLY LINE 10 BY 20%
12 ALTERNATIVE MINIMUM TAx FOREIGN TAX CREDIT.
13 TEm'ATIVE MINIMUM TAX (LINE 11 MINUS LINE 12)
14 REG TAX LIAB BEFORE ALL CR EKC FI'C AND PaSS CR
15 ALTERNATIVE MIN TAX. ENTER I.N 4, SCH J, 1120.
2002 CONS. FEDERAL 1120 TAX RFl'URN
AVCOMOR
91-1952432
AVCOMWA
91-1952434
Page 28 of Set 6
AVCrHiN83-0325965
09/15/2003 - 10:31:18 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
Page 30 of Set 1
2002 CONS. FEDERAL 1120 TAX REI'IJRN
Total AVDE\lE:L91-1468571EliminationSUbtotalAVISTA91-0462470
.... ... ..... .............. ....... ..... .... ..........
FORM 4797 - SALES OF BUSINESS PROPERTY
.............. ........ .... ................. .........
PART I SALES OR EKCHANGES OF PROPERTY USED IN A
TRADE OR BUSINESS AND INVOLUNI'ARY
CONVERSIONS C1I'HER THAN CASUALTY OR THEFr.
1 EN1'ER TIlE GROSS PROCEEDS FROM TIlE SALE OR
EKCHANGE OF REAL ESTATE REPORTED FOR TAX YEAR
THAT WILL BE INCLUDED ON LINES 2, 10 OR 20.
2 PROPERTY 1 COL (G) GAIN/LOSS (COL D . E - F)
2 TarAL COLUMN (G) GAIN/LOSS
3 GAIN. IF JJlY. FROM FORM 4684, LINE 39
4 SEC. 1231 GAIN FRCIoI INSTALLMENT SALES
5 SEC 1231 GAIN FROM LIKE-KIND EKCHANGES
6 GAIN, IF JJlY, FRCIoI PART III, LINE 32
7 ADD LINES 2 THROUGH 6
IF LINE 7 IS 0 OR LOSS, ENTER ON LINE 11
IF LINE 7 IS A GAIN. SEE INSTRUCTIONS
8 NONRECAPI'IJRED NET SEC. 1231 LOSSES - PRIOR YR
9 SUBTRACT LINE 8 FROM LINE 7.
IF LINE 9 IS 0 ENTER AMOUNI' FROM LINE 7 ON LINE
12 BELCItI. IF LINE 9 IS MORE THAN 0, ENTER TIlE
AMOUNT FROM LINE 8 ON LINE 12 AND AMOUN!' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART II - ORDINARY GAINS AND LOSSES
10 TarAL COLUMI' (G) GAIN/LOSSES
11 LOSS, IF JJlY, FRCIoI LINE
12 GAIN, IF JJlY. FROM LINE 7 OR AMOUNT ON LINE 8
13 GAIN, IF JJlY. FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 IN 31 " 38A
15 ORDINARY GAIN FROM INSTALLMENT SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPI'URE OF SECTION 179 DEDUCTION
18 ADD LINES 10 THROUGH 17
) 8 NONRECAPI'IJRED NET SEC. 1231 LOSSES - PRIOR YR
) 9 SUBTRACT LINE 8 FROM LINE 7.
IF LINE 9 IS 0 ENI'ER AMOUNT FROM LINE 7 (!; LINE
12 BELOW. IF LINE 9 IS MORE THAN O. ENTER TIlE
AMOUN!' FROM LINE 8 ON LINE 12 AND AMCJUm' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART I I - ORDINARY GAINS AND LOSSES
10 TOTAL COLUMN (G) GAIN/LOSSES
11 LOSS, IF JJlY. FROM LINE 7
12 GAIN. IF JJlY. FROM LINE 7 OR AMOUNT (!; LINE 8
13 GAIN, IF JJlY, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 IN 31 " 38A
15 ORDINARY GAIN FROM INSTALJ..MENI' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPI'URE OF SECTION 179 DEDUCTION
(16,843.568)(16,843.568)(811.858)
(16,843.568)(16.843,568)(811,858)
116,843.568)(16,843.568)(811,858)
16,843.568 16,843.568 811. 858
90,000 90.000
753 568 (16,753,568)(811 858)
09/15/2003 - 10:31:18 AM
CONSOL AVIfiIT'A /, SOBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETORN
Page 30 of Set. 2
AVCAP
91-1774761
AVUlBS
91-1701025
ALTUS
91-1653826A VAIJIJPJfI
91-1701028
A'VmER
91-1714871
.... ........... .... .... ............... ...... ........
FORM 4797 - SALES OF BUSINESS PROPERTY
.... ......... ... ............... ........ ......... ....
PART I SALES OR EXCHANGES OF PROPERTY USED IN A
TRADE OR BUSINESS AND INVOLUNI'ARY
CONVERSIONS OTHER THAN CASUALTY OR'I'EEFT.
1 mrER THE GROSS PROCEEDS FRCIIJ THE SALE OR
EXCHANGE OF REAL EfiIT'ATE REPORTED FOR TAX YEl\R
THAT WILL BE INCUJDED ON LINES 2, 10 OR 20.
2 PROPERI'Y 1 COL (G) GAIN/LOSS (COL D + E - F)
2 TOTAL COUJMN (G) GAINILOSS
3 GAIN. IF ANY. FROM FORM 4684. LINE 39
4 SEC. 1231 GAIN FRCIIJ INfiIT'ALLMEm' SALES
5 SEC 1231 GAIN FROM LIKE-KIND EXCHANGES
6 GAIN, IF ANY, FROM PART II I, LINE 32
7 ADD LINES 2 THROUGH 6
IF LINE 7 IS 0 OR LOSS, ENl'ER ON LINE 11
IF LINE 7 IS A GAIN, SEE INSTRUCTIONS
8 NONRECAPI'URED NEI' SEC. 1231 LOSSES - PRIOR YR
9 SUBTRACT LINE 8 FROM LINE 7.
IF LINE 9 IS 0 ENl'ER AMOUNT FROM LINE 7 ON LINE
12 BEI..i:X'I. IF LINE 9 IS MORE THAN O. ENl'ER THE
AMOUNT FROM LINE 8 ON LINE 12 AND AMOUNT FRCIIJ
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART I I - ORDINARY GAINS AND LOSSES
10 TCII'AL COLUMN (G) GAIN/LOSSES
11 LOSS. IF ANY. FRCIIJ LINE 7
12 GAIN. IF nN, FROM LINE 7 OR AMOUNT ON LINE 8
13 GAIN, IF nN. FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 UI 31 /, 3BA
15 ORDINARY GAIN FROM INfiIT'ALLMEm' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPTURE OF SECTION 179 DElJUCTION
18 ADD LINES 10 THROUGH 17
\)8 NONRECAPI'URED NEI' SEC. 1231 LOSSES - PRIOR YR
9 SUBTRACT LINE 8 FROM LINE 7. IF LINE 9 ISO ENl'ER AMOUNT FROM LINE 7 ON LINE
12 BEI..i:X'I. IF LINE 9 IS MORE THAN 0, ENl'ER THE
AMOUNT FROM LINE 8 ON LINE 12 AND AMO1JNI' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART I I - ORDINARY GAINS AND LOSSES
10 TOTAL COLUMN (G) GAIN/LOSSES
11 LOSS, IF ANY, FROM LINE 7
12 GAIN, IF ANY, FROM LINE 7 OR AMOUNI' ON LINE 8
13 GAIN. IF ANY, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 UI 31 /, 38A
15 ORDINARY GAIN FROM INfiIT'ALLMENI' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPTURE OF SECTION 179 DElJUCTION
(34.554)(429,296)
(34.554)(429,296)
(34,554)(429.296)
34.554 429.296
(34.5541 (429.296)
09/15/2003 - 10:31:18 AM
CONSOL AVISTA ~ SUBSIDIARIES
Year: 2002
Page 30 of Set 3
2002 CONS. FEDERAL 1120 TAX RF1'lJRN
WWPREC
91-1836616
A VFCMER
91-1937513
AVI STA 'I'UR Pi/R
91-2006462
AVINI'NL
91-1699478
AVI r;!'A !We INC91-1978614
..... ...... ... ... ..... ............ ....... .... ......
FORM 4797 - SALES OF BUSINESS PROPERTY
...................................................
PAR'!' I SALES OR EKCHANGES OF PROPER'l'Y USED IN A
'TRADE OR BUSINESS AND INVOLUNl'ARY
CONVERSIONS OTHER '!'RAN CASUALTY OR 'I'!IEFI'.
1 EIDER '!'HE GROSS PROCEEDS FROM '!'HE SALE OR
EXCHANGE OF REAL Er;!'ATE REPORTED FOR TAX YEAR
'!'HAT WILL BE INCLUDED ON LINES 2, 10 OR 20.
2 PROPERTY 1 COL (G) GAIN/LOSS (COL D . E - F)
2 'l'OTAL COUJMN (G) GAIN/LOSS3 GAIN, IF mY, FROM FORM 4684, LINE 39
4 SEC. 1231 GAIN FROM INSTALLMEm SALES
5 SEe 1231 GAIN FROM LIKE-KIND EKCHANGES
6 GAIN, IF mY, FROM PART III, LINE 32
7 ADD LINES 2 THROUGH 6
IF LINE 7 IS 0 OR LOSS, OOER ON LINE 11IF LINE 7 I S A GAIN, SEE INSTRUCTIONS
8 NONRECAPI'tJRED NET SEC. 1231 LOSSES - PRIOR YR
9 SlJB'!'RACT LINE 8 FROM LINE 7.
IF LINE 9 IS 0 EIDER AMOUNI' FRC!o! LINE 7 ON LINE
12 BELOW. IF LINE 9 IS MORE '!'RAN O. Em'ER THE
AMOUNT FROM LINE 8 ON LINE 12 AND AMOUNT FRC!o!
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SOL D.
PAR'!' II - ORDINARY GAINS AND LOSSES
10 TOTAL COLUMN (G) GAIN/LOSSES11 LOSS, IF mY. FRC!o! LINE 12 GAIN, IF mY, FROM LINE 7 OR AMOUNT ON LINE 813 GAIN, IF mY, FROM LINE 31
14 NET GAIN (LOSS) FRC!o! FORM 4684 LN 31 ~ 38A
15 ORDINARY GAIN FROM INSTALLMEm SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EKCHANGES
17 RECAPI'\JRE OF SECTION 179 DEDUCTION
18 ADD LINES 10 THROUGH 17
)8 NONRECAPI'tJRED NET SEC. 1231 LOSSES - PRIOR YR
) 9 SlJB'!'RACT LINE 8 FROM LINE 7.I F LINE 9 ISO ENTER AMOUN'I' FROM LINE 7 ON LINE
12 BELOW. IF LINE 9 IS MORE '!'RAN 0, ENTER THE
AMOIMJ' FROM LINE 8 ON LINE 12 AND AMOUNT FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART I I - ORDINARY GAINS AND LOSSES
10 TOTAL COLUMN (G) GAIN/LOSSES11 LOSS, IF mY, FROM LINE 712 GAIN, IF mY, FRC!o! LINE 7 OR AMOUNT ON LINE 813 GAIN. IF mY, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 LN 31 ~ 38A
15 ORDINARY GAIN FROM INSTALlJoIENJ' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EKCHANGES
17 RECAPI'tJRE OF SECTION 179 DEDUCTION
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
002 CaNS. FEDERAL 1120 TAX RETURN
Page 30 of Set 4
VF:NT
91-2028209 PEN!'91-1278726
IRSG
91-1999108AM&D94-2378705 BAMI91-1702723
............. ............... .... ............... ....
FORM 4797 - SALES OF BUSINESS PROPERIT
.. ..... .... ........ ..... ...... ..... ... ...... ........
PART I SALES OR EX:c:HANGES OF PROPER-IT USED IN A
TRADE OR BUSINESS AND INVOLUNI'ARY
CONIIERSICNS aI'HER THAN CASUALIT OR THEFI'.
1 EllTJ'ER THE GROSS PROCEEDS FRC!-! THE SALE OR
EXc:HANGE OF REAL ESTATE REPORTED FOR TAX YEAR
THAT WILL BE INCLUDED ON LINES 2, 10 OR 20.
2 PROPERTY 1 COL (G) GAIN/LOSS (COL D . E - F)
2 TCYI'AL COLUMN' (G) GAIN/LOSS
3 GAIN, IF mY, FRC!-! FORM 4684, LINE 39
4 SEe. 1231 GAIN FRC!-! INSTALLMENT SALES
5 SEe 1231 GAIN FROM LIKE-KIND EXCHANGES
6 GAIN, IF mY, FROM PART III, LINE 32
7 ADD LINES 2 THROUGH 6
IF LINE 7 IS 0 OR LOSS, EIITJ'ER ON LINE 11
IF LINE 7 IS A GAIN, SEE INSTRUCTIONS
8 NONRECAPI'URED NET SEC. 1231 LOSSES - PRIOR YR
9 SUB'I'RAcr LINE 8 FROM LINE 7.IF LINE 9 ISO EIITJ'ER AMOUNT' FROM LINE 7 ON LINE
12 BELOW. IF LINE 9 IS MORE THAN 0, EN!'ER THE
AMOUNI' FRC!-! LINE 8 ON LINE 12 AND AMOUNT' FRC!-!
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART II - ORDINARY GAINS AND LOSSES
10 TCYI'AL COLUMN' (G) GAIN/LOSSES
11 LOSS. IF mY. FROM LINE 7
12 GAIN, IF mY, FROM LINE 7 OR AMOUNT ON LINE 8
13 GAIN, IF mY, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 LN 31 & 38A
15 ORDINARY GAIN FROM INSTALLMENT SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EX:CHANGES
17 RECAPI'IJRE OF SECTION 179 DEIJOcrION
18 ADD LINES 10 THROUGH 17
) 8 NONRECAPI'ORED NET SEC. 1231 LOSSES - PRIOR YR
) 9 SUB'I'RAcr LINE 8 FROM LINE 7.
IF LINE 9 IS 0 EllTJ'ER AMOUNT' FROM LINE 7 ON LINE
12 BELOW. IF LINE 9 IS MORE THAN 0, EllTJ'ER THE
AMOUNI' FROM LINE 8 ON LINE 12 AND AMOUNT' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART II - ORDINARY GAINS AND LOSSES
10 TCYI'AL COLUMN (G) GAIN/LOSSES
11 LOSS, IF mY, FRC!-! LINE 7
12 GAIN, IF mY, FROM LINE 7 OR AMOUNT' ON LINE 8
13 GAIN, IF mY, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 LN 31 & 3BA
15 ORDINARY GAIN FROM INSTALLMEIITJ' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPI'ORE OF SECTION 179 DEIJOCTION
(4,549)
(4,549)
(4,549)
549
90,000
85,451
09/15/2003 - 10:31:18 AM
CONSOL AV! r;TA " StJBSIDIARI
Year: 2002
2002 CONS. FEDERAL 1l20 TAX REI'\JRN
AVCCM
91-1923158
AVCCMCA
91-1981390
AVCOMCO
91-2032766
AVCOMlD
82-0509895
......... .................... .................. .......
FORM 4797 - SALES OF BUSINESS PROPERTY
... .............. .... .......... .... ....... ... ..............
PART I SALES OR EXCHANGES OF PROPERTY USED IN A
TRADE OR BUSINESS AND INIlOLUNl'ARY
CONVERSIONS CYJ'HER THAN CASUALTY OR'1"HEF'l'.
1 ENl'ER THE GROSS PROCEEDS FRC!! THE SALE OR
EXCHANGE OF REAL Er;TATE REPORTED FOR TAX YEAR
THAT WILL BE INCLUDED ON LINES 2. 10 OR 20.
2 PROPERTY 1 COL (G) GAIN/LOSS (COL D + E - F)
2 TOTAL COLUMN (G) GAIN/LOSS
3 GAIN, IF ANY, FROM FORM 4684. LINE 39
4 SEC. 1231 GAIN FRC!! INr;TALI..MEI'n' SALES
5 SEe 1231 GAIN FRCM LIKE-KIND EXCHANGES
6 GAIN. IF ANY. FRC!! PART Ill. LINE 32
7 ADD LINES 2 THROUGH 6
IF LINE 7 1 S 0 OR LOSS, ENl'ER ON LINE 1l
IF LINE 7 IS A GAIN. SEE INSTRUCTIONS
8 NONRECAPJ'URED NET' SEC. 1231 LOSSES - PRIOR YR
9 StJBJ'RACT LINE 8 FRCM LINE 7.IF LINE 9 ISO ENl'ER AMOUNT FROM LINE 7 ON LINE
12 BELOW. IF LINE 9 IS MORE THAN 0, ENl'ER THE
AMOUNJ' FROM LINE 8 ON LINE 12 AND AMOUNT FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART II - ORDINARY GAINS AND LOSSES
10 TOTAL COUJMN (G) GAIN/LOSSES
1l LOSS. IF ANY. FROM LINE 712 GAIN, IF ANY. FRC!! LINE 7 OR AMOUNT ON LINE 8
13 GAIN, IF ANY. FROM LINE 31
14 NET' GAIN (LOSS) FROM FORM 4684 UI 31 " 38A
15 ORDINARY GAIN FROM INE'I'ALLMENl' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPTURE OF SECTION 179 DEDUC."rION
18 ADD LINES 10 THROUGH 17
1:-
)8 NONRECAPJ'URED NET' SEC. 1231 LOSSES - PRIOR YR
9 StJBJ'RACT LINE 8 FROM LINE 7.
I F LINE 9 ISO ENTER AMOUNJ' FROM LINE 7 ON. LINE
12 BELOW. IF LINE 9 IS MORE THAN O. ENl'ER THE
AMOUNJ' FROM LINE 8 ON LINE 12 AND AMOUNJ' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART I I - ORDINARY GAINS AND LOSSES
10 TOTAL COLUMN (G) GAIN/LOSSES
11 LOSS, IF ANY. FRCM LINE 7
12 GAIN, IF ANY. FROM LINE 7 OR AMOUNl' ON LINE 8
13 GAIN, IF ANY. FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 LN 31 " 38A
15 ORDINARY GAIN FROM INr;TALLMENl' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPl"ORE OF SECTION 179 DEDUCTION
Page 30 of Set 5
AVCOMMJ'81-0523764
(15,563,31l)
(15.563,311)
(15,563.311)
15.563,31l
(15.563.311 )
09/15/2003 - 10:31:18 AM
CON'SOL AVlE:T'A & SUBSIDIARIES
Year: 2002
2002 CON'S. FEDERAL 1120 TAX RETURN
AVCOMOR
91-1952432
AVCC!IWA
91-1952434
AVCCf1lM'l
83-0325965
. ..... ... ...... .... ..... ............... .... ... ......
FORM 479/ - SALES OF BUSINESS PROPERTYn.... n...... ............ ...................
.......
PART I SALES OR EXCHANGES OF PROPERTY USED IN A
'l'RADE OR BUSINESS AND INVOLUm'ARY
CONVERSIONS O'I'HER THAN CASUALTY OR '!'HEFJ'.
1 ElITI'ER THE GROSS PROCEEDS FROM THE SALE OR
EXCHANGE OF REAL ESTATE REPORTED FOR TAX YEAR
THAT WILL BE INCLUDED ON' LINES 2. 10 OR 20.
2 PROPERTY 1 COL (G) GAIN/LOSS (COL D + E - F)
2 TOTAL COLUMN (G) GAIN/LOSS
3 GAIN, IF /M'f, FROM FORM 4684, LINE 39
4 SEC. 1231 GAIN FROM INSTALLMEm SALES
5 SEe 1231 GAIN FROM LIKE-KIND EXCHANGES
6 GAIN, IF /M'f, FRCJoI PART III. LINE 32
/ ADD LINES 2 THROUGH 6
IF LINE / IS 0 OR LOSS, ENJ'ER ON' LINE
IF LINE / IS A GAIN. SEE INSTRUCTIONS
8 NONRECAPI'URED NEr SEC. 1231 LOSSES - PRIOR YR
9 SUBI'RACT LINE 8 FROM LINE /.
IF LINE 9 IS 0 ElITI'ER AMOUNr FRCJoI LINE / ON LINE
12 BELOW . I F LINE 9 I S MORE THAN O. mrER THE
AMOUNr FROM LINE 8 ON' LINE 12 AND AMOUNI' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SOL D.
PART II - ORDINARY GAINS AND LOSSES
10 TOTAL COUJMN (G) GAIN/LOSSES
11 LOSS. IF /M'f. FROM LINE /
12 GAIN. IF /M'f, FRCJoI LINE / OR AMOUNr ON LINE 8
13 GAIN, IF /M'f. FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 LN 31 & 38A
15 ORDINARY GAIN FRCJoI INE:T'ALLMEm SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCIIl\NGES
1"7 RECAPTURE OF SECTION 1/9 DEDUCTION
18 ADD LINES 10 THROUGH 1"7
)8 NONRECAPI'URED NET SEe. 1231 LOSSES - PRIOR YR
) 9 SUB1'RACT LINE 8 FROM LINE /.
IF LINE 9 IS 0 ENJ'ER AMOUNT FROM LINE / ON- LINE
12 BELOW. IF LINE 9 IS MORE THAN 0, ENTER THE
AMOUNT FROM LINE 8 ON' LINE 12 AND AMoum' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART 1 I - ORDINARY GAINS AND LOSSES
10 TOTAL COLUMN (G) GAIN/LOSSES
11 LOSS. IF /M'f, FROM LINE /
12 GAIN, IF KNY, FROM LINE / OR AMoum' ON LINE 8
13 GAIN, IF KNY, FROM LINE 31
14 NEr GAIN (LOSS) FROM FORM 4684 LN 31 & 38A
15 ORDINARY GAIN FROM INSTALLMEm SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
1"7 RECAPl'URE OF SECTION' 1"79 DEDUCTION
Page 30 of Set 6
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SOBSIDIARIES
Year: 2002
18 ADD LINES 10 TI!ROUGH 17
8 NONRECAPT'ORED NE'J' SEC. 1231 LOSSES - PRIOR YR
9 SUBI'RAcr LINE 8 FROM LINE 7.IF LINE 9 ISO ENI'ER AMOUNI' FROM LINE 7 ON LINE
12 BELOW. IF LINE 9 IS MORE THAN 0, ENTER THE
AMOUNI' FROM LINE 8 ON LINE 12 AND AMOUNI' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART II - ORDINARY GAINS AND LOSSES
10 TarAL COLUMN (G) GAIN/LOSSES
11 LOSS. IF M'N. FROM LINE 7
12 GAIN, IF M'N, FROM LINE 7 OR AMOUNT' ON LINE 8
13 GAIN, IF M'N, FROM LINE 31
14 NF:J' GAIN (LOSS) FROM FORM 4684 31 & 38A
15 ORDINARY GAIN FROM INSTALLMEm' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAP'I'lJRE OF SECTION 179 DEDUcriON
18 ADD LINES 10 THROUGH 17
2002 CONS. FEDERAL 1120 TAX RFruRN
Total Elimination SUbtotal AVISTA
91 -0462470
Page 31 of Set 1
AVDEVEL
91-1468571
09/15/2003 - 10:31:18 AM
CONSOL AVIfITA " SUBSIDIARIES
YeaI': 2002
18 ADD LINES 10 'l'HROIJGH 17
8 NaNRECAPI'URED NEJ' SEC. 1231 LOSSES - PRIOR YR
9 StJBI'RAcr LINE 8 FROM LINE 7.
IF LINE 9 IS 0 Ell'l'ER AMoum' FROM LINE 7 ON LINE
12 BEI..CM. IF LINE 9 IS MORE THAN 0, Ell'l'ER '!'HE
AMOUNI' FROM LINE 8 ON LINE 12 AND AMoum' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART I I - ORDINARY GAINS AND LOSSES
10 'J"CTI'AL COLUMN (G) GAIN/LOSSES
11 LOSS, IF /Mf, FRC!'! LINE 7
12 GAIN. IF /Mf, FRC!'! LINE 7 OR AMoum' ON LINE 8
13 GAIN. IF /Mf, FRC!'! LINE 31
14 NEJ' GAIN (LOSS) FRC!'! FORM 4684 LN 31 " 38A
15 ORDINARY GAIN FRCM INfITALLMEN'I' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPTURE OF SEC'l'ION 179 DEDUCTION
18 ADD LINES 10 'l'HROIJGH 17
2002 CONS. FEDERAL 1120 TAX RE'I'URN
AVCAP
91 -1774761
A'\ILABS91-1701025
AVA~
91-1701028
A VENER
91-1714871
Page 31 of Set 2
ALTOS
91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVI fn'A &, SUBSIDIARIES
Year: 2002
18 ADD LINES 10 THROUGH 17
8 NONRECAPI'lJRED NE'I' SEC. 1231 LOSSES - PRIOR YR
9 SUBTRACT LINE 8 FRCXo! LINE
IF LINE 9 IS 0 ENI'ER /\MOUNI' FRCM LINE 7 c:w LINE
12 BELOW. IF LINE 9 IS MORE'I'H1IN 0, El\TI'ER THE
/\MOUNI' FROM LINE 8 ON LINE 12 AND AMOUNI' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PAR'!' I I - ORDINARY GAINS AND LOSSES
10 'J'O'I'AL COLUMN (G) GAIN/LOSSES
11 LOSS, IF IN'l. FROM LINE 7
12 GAIN. IF IN'l, FRCM LINE 7 OR AMOUNI' ON LINE 8
13 GAIN, IF IN'l, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 LN 31 &, 381\
15 ORDINARY GAIN FROM INfn'ALLMENI' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPTORE OF SECTION 179 DEDUCTION
18 ADD LINES 10 THROUGH 17
2002 CONS. FEDERAL 1120 TAX RETURN
WWPREC
91-1836616
A VPOWER
91-1937513
AVIfn'A '1'tJR PWR
91-2006462
A VI m'NL91-1699478
Page 31 of Set 3
AVI fn'A SVC INC
91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AVI!ITA " SUBSIDIARIES
Year: 2002
18 ADD LINES 10 THROUGH 17
8 NONRECAPJ'URED NEI' SEC. 1231 LOSSES - PRIOR YR
9 SUBTRACT LINE 8 FROM LINE 7.
IF LINE 9 IS 0 ENI'ER AMOUNI' FROM LINE 7 ON LINE
12 BELOW. IF LINE 9 IS MORE THAN 0, ENrER '!'HE
AMOUNI' FROM LINE 8 ON LINE 12 AND AMOUNI' FROM
LINE 9 AS LONG-TERM CAPITAL GAIN ON SCH. D.
PART I I - ORDINARY GAINS AND LOSSES
10 TOTAL COLUMN (G) GAIN/LOSSES
11 LOSS, IF INY, FROM LINE 7
12 GAIN, IF INY, FROM LINE 7 OR AMOUNT ON LINE 8
13 GAIN, IF INY, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 U\1 31 " 38A
15 ORDINARY GAIN FROM IN!ITALLMENI' SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPJ'ORE OF SECTION 179 DEDUCTION
18 ADD LINES 10 THROUGH 17
2002 CONS. FEDERAL 1120 TAX RETURN
AVENI'91-2028209 PEN!'91-1278726
AM"D94-2378705
BAMI
91-1702723
Page 31 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
18 ADD LINES 10 THROUGH 17
8 NONRECAPnJRED NFl' SEC. 1231 LOSSES - PRIOR YR
9 SUBI'RAC'J' LINE 8 FROM LINE 7.
IF LINE 9 IS 0 ENTER AMOUNr FRCJoI LINE 7 ON LINE
12 BELCAo.'. IF LINE 9 I S MORE THAN 0, ENTER THE
AMOUNr FROM LINE 8 ON LINE 12 AND AMOUNr FRCJoI
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART I I - ORDINARY GAINS AND LOSSES
10 TaI'AL COLUMN (G) GAIN/LOSSES
11 LOSS, IF /M'l, FROM LINE 7
12 GAIN, IF /M'l, FROM LINE 7 OR AMOUNT ON LINE 8
13 GAIN, IF /M'l, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 LN 31 & 38A
15 ORDINARY GAIN FROM INSTALLMENT SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAP'I'lJRE OF SECTION 179 DmtJC'J'ION
18 ADD LINES 10 THROUGH 17
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOM
91-1923158
AVCCJolCA
91-1981390
AVCOMID
82-0509895
AVCOMCO
91-2032766
Page 31 of Set 5
AVCOMMT
81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVIE:rA /;, St1BSIDIARIES
Year: 2002
18 ADD LINES 10 THROUGH 17
8 NONRECAPI'ORED NET SEC. 1231 LOSSES - PRIOR YR
9 SlJB'I'RACT LINE 8 FROM LINE 7.
IF LINE 9 IS 0 ENl'ER AMOUNI' FROM LINE 7 ON LINE
12 BELOW. IF LINE 9 IS MORE THAN 0, mI'ER '!'HE
AMOUNT FROM LINE 8 ON LINE 12 AND AMOUNJ' FROM
LINE 9 AS A LONG-TERM CAPITAL GAIN ON SCH. D.
PART I r - ORDINARY GAINS AND LOSSES
10 TCYI'AL COLUMN (G) GAIN/LOSSES
11 LOSS, IF ANY, FROM LINE 7
12 GAIN. IF ANY. FROM LINE 7 OR AMOUNT ON LINE 8
13 GAIN. IF ANY, FROM LINE 31
14 NET GAIN (LOSS) FROM FORM 4684 LN 31 /;, 3BA
15 ORDINARY GAIN FROM INE:rALalENr SALES
16 ORDINARY GAIN/LOSS FORM LIKE-KIND EXCHANGES
17 RECAPI'URE OF SECTION 179 DEDUCTION
18 ADD LINES 10 THROUGH 17
2002 CONS, FEDERAL 1120 TAX RET'tJRN
Page 31 of Set 6
AVCOMOR
91-1952432
AVCOMWA
91-1952434
AVCa-rm
83-0325965
09/15/2003 - 10:31:18 AM
CONSOL AVIm'A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE1'URN
Total Elimination SUbtotal
.................................................. ..
. FORM 6,65 - CR FOR INCREASING RESEARCH ACTIVITIES'
........ ......
................ "00"'" ..... "00' ...
PART I CURREN!' YEAR CREDIT
SECTION A - REGULAR CREDIT
1 BASIC RESEARCH PAYMENrS TO QUALIFIED ORGS
2 QUALIFIED ORGAN!ZATIOO BASE PERIOD AMOUNT'
3 SUBTRACT LINE 2 FROM LINE 1
4 WAGES FOR QUALIFIED SERVICES
5 COm' OF SUPPLIES
6 REN!'AL OR LEASE COm'S OF COMPUTERS
7 APPLIC. PERCOO'AGE OF CONI'RACT RESEARCH EXP.
8 TOTAL QUALIFIED RESEARCH EXPENSES
9 FIXED BASE PERCOO'AGE. NCYI' MORE THAN 16' 10 AVERAGE ANNUAL GROSS RECEIPI'S 11 LINE 10 TIMES LINE 9 12 SUBTRACT LINE 11 FROM LINE 8
13 MULTIPLY LINE 8 BY 50' (.50)
14 SMALLER OF LINE 12 OR LINE 13 15 ADD LINES 3 AND 14
16 CURREm'YEARCREDIT 'SEC. 280CC,'
40 CR FROM PARTNERSHIP, S CORP, ESTATE OR TRUm' 40
41 TOTAL CURREN!' YEAR CREDIT FOR RESEARCH
63,,362
63,,362
0312491.33,,97,,99,
498,383
138,9,9
818,681
818,681
818,681
496,42949.213
545, ,02
, , 63, , 362
, . 63, ,362
AVIm'A91-0462470
Page 33 of Set 1
AVDF:ITE:L
91-14685,1
09/15/2003 - 10:31:18 AM
CONSOL AVI m'A & SUBSIDIARI ES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REJ'URN
AVCAP
91-1774761
AVlABS
91-1701025 AVA~91-1701028
..... .... ...... ......... ................... .........
PART I CtJRREm' YEAR CREDIT
. FORM 6765 - CR FOR INCRE1ISING RESEARCH AcrIVITIES'
....... ............ ..... ... ...... ........... ........
SECTION A - REGULAR CREDIT
1 ~SIC RESEARCH PAYMENrS TO QUALIFIED ORGS
2 QUALIFIED ORGANI7.A'I'lON ~SE PERIOD AMO\JNI'
3 SUBTRAcr LINE 2 FROM LINE 1
4 WAGES FOR QUALIFIED SElMCES
COm' OF SUPPLIES
6 REm'AL OR LEASE COm'S OF COMPOTERS
7 APPLIC. PERCENI'AGE OF CCNl'RACT RESEARCH EKP.
8 TOTAL QUALIFIED RESEARCH EKPENSES
9 FIXED ~SE PERCENI'AGE. NOT MORE THAN 16%
10 AVERAGE ANNUAL GROSS RECEIPI'S 11 LINE 10 TIMES LINE 9 12 SUBTRACT LINE 11 FROM LINE 8
13 MULTIPLY LINE 8 BY 50% (.50) 14 SMALLER OF LINE 12 OR LINE 13 15 ADD LINES 3 AND 14
16 CURREm' YEAR CREDIT . SEC. 280(C)'
40 CR FROM PAR'rnERSHIP, S CORP, Em'ATE OR TRUm' 40
41 TOTAL CURRiNI' YEAR CREDIT FOR RESEARCH
637.362
637.362
AVENEl!
91-1714871
Page 33 of Set 2
ALTUS
91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVI STA &, SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
WrIPREC91-1836616
A VPOWER
91-1937513
AVISTA TOR PWR91-2006462
.. .......... .................... ..... .... ...........
PART I CURREm' YEAR CREDIT
. FORM 6765 - CR FOR INCREASING RESEARCH ACTIVITIES'
................................................... .
SECTION A - REGULAR CREDIT
1 BASIC RESEARCH PAYMmI'S TO QUALIFIED ORGS
2 QUALIFIED ORGANIZATION BASE PERIOD AMOUNT
3 SUB'l'RACT LINE 2 FROM LINE 1
4 WAGES FOR QUALIFIED SERVICES
5 COST OF SUPPLIES
6 RENTAL OR LEFlSE COSTS OF COMPlJTERS
7 APPLIC. PERCEm'AGE OF CCN!'RACT RESEARCH EXP.
8 TOTAL QUALIFIED RESEARCH EXPmSES
9 FIXED BASE PERCEm'AGE. NOT MORE THAN 16% 10 AVERAGE ANNUAL GROSS RECEIPI'S 11 LINE 10 TIMES LINE 9
12 SUB'l'RACT LINE 11 FR~ LINE 8
13 MULTIPLY LINE 8 BY 50% (.50)
14 SMALLER OF LINE 12 OR LINE 13 15 ADD LINES 3 AND 14
16 CURREm' YEAR CREDIT 'SEC. 280(C)'
40 CR FROM PARTNERSHIP, S CORP. ESrATE OR TRUST 40
41 rorAL CURREm' YEAR CREDIT FOR RESEARCH
AVINI'NL
91-1699478
Page 33 of Set 3
AVI SI'A S\IC INC
91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AV1STA &- SUBSIDIARIES
YeaI': 2002
2002 CONS. FEDERAL 1120 TAX RETURN
A VFNJ'
91-2028209
PEN!'
91-1278726
AM&D
94-2378705
............. ......... ...... ................ ........
. FORM 6765 - CR FOR INCREASING RESEARCH ACTIVITIES'
.......... ....... ...... ............ ........ ..... ....
PART I CURREN!' YEAR CREDIT
SECTION A - REGULAR CREDIT
1 BIISIC RESEARCH PAYMENT'S TO QUALIFIED ORGS
2 QUALIFIED ORGANIZATION BllSE PERIOD AMOONI'
3 SOBI'RACT LINE 2 FRC!oI LINE
4 WAGES FOR QUALIFIED SERV1CES
5 COST OF SUPPLIES
6 REm'AL OR LEASE COSTS OF COMroTERS
7 APPLIC. PERCENTAGE OF Cam'RACT RESEARCH EXP.
8 TOTAL QUALIFIED RESEARCH EXPmSES
9 FIXED BASE PERCENTAGE. NOT MORE THAN 16%
10 AVERAGE ANNUAL GROSS RECEIPI'S 11 LINE 10 TIMES LINE 9
12 SOBI'RACT LINE 11 FROM LINE 8
13 MULTIPLY LINE 8 BY 50\ (.50) 14 SMALLER OF LINE 12 OR LINE 13 15 ADD LINES 3 AND 14
16 CURREN!' YEAR CREDIT 'SEC. 280 (C).
40 CR FRC!oI PAR'mERSHIP, S CORP. ESTATE OR TRUST 40
41 TOTAL CURREm" YEAR CREDIT FOR RESEARCH
BAMI
91-1702723
Page 33 of Set 4
IRSG91-1999108
09/15/2003 - 10:31:18 AM
CONSOL Am srA &, SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFI'URN
AVCOM91-1923158
AVCC!!CA91-1981390
AVCCMCO91-2032766
.... ....... ...... .......... ........... .... .... ....
. FORM 6765 - CR FOR INCRVISING RESEARCH ACTMTIES'
..... ....... ........ ......... ...... .................
PART I CURREm' YEAR CREDIT
SECTION A - REGULAR CREDIT
1 BASIC RESEARCH PAYMENt'S TO QUALIFIED ORGS
2 QUALIFIED ORGANIZATION BASE '?ERIOD AMOUNI'
3 SUBJ'RACT LINE 2 FROM LINE 1
4 WAGES FOR QUALIFIED SERV1CES
5 cosr OF SUPPLIES
6 REm'AL OR LEASE cosrs OF COMPOTERS
7 APPLIC. PERCENI'AGE OF CCNl'RACT RESEARCH EXP.
8 TOTAL QUALIFIED RESEARCH EXPENSES
9 FIXED BASE PERCENTAGE. NOT MORE THAN 16% 10 AVERAGE ANNUAL GROSS RECEIPT'S 11 LINE 10 TIMES LINE 9
12 SUBJ'RACT LINE 11 FROM LINE 8
13 MULTIPLY LINE 8 BY 50% (.50)
14 SWJ.LER OF LINE 12 OR LINE 13 15 ADD LINES 3 AND 14
16 CURREm' YEAR CREDIT "SEC. 280 (C)'
40 CR FROM PAR'rnERSHIP, SCORP. EsrATE OR TRUsr 40
41 TOTAL CURREm' YEAR CREDIT FOR RESEARCH
Page 33 of Set 5
AVCOMID
82-0509895
AVCOMMl'81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVIr::!'A & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOMOR
91-1952432
AVCOMWA
91-1952434
AVCOl'MY
83-0325965
....... .......... .... ... .......... ..... ......... ....
PART I CURRmI' YEAR CREDIT
. FORM 6765 - CR FOR INCREASING RESEARCH ACTMTIES'... .......... .n. n...... ............. n... n... n..
SECTION A - REGULAR CREDIT
1 BASIC RESEARCH PAYMENrS TO QUALIFIED ORGS
2 QUALIFIED ORGANIZATICN BASE PERIOD AMOUNr
3 SOBI'RACT LINE 2 FROM LINE 1
4 WAGES FOR QUALIFIED SERVICES
COr::!' OF SUPPLIES
6 REm'AL OR LEASE COr::!'S OF COMPUTERS
7 APPLIC, PERCEI'lI'AGE OF CONI'RACT RESEARCH EKP.
8 TOTAL QUALI FI ED RESEARCH EX~SES
9 FIXED BASE PERCEI'lI'AGE. NO'!" MORE THAN 16%
10 AVERAGE ANNUAL GROSS RECEIPI'S 11 LINE 10 TIMES LINE 9 12 SOBI'RACT LINE 11 FROM LINE 8
13 MULTIPLY LINE 8 BY 50% (.50)
14 SMALLER OF LINE 12 OR LINE 13 15 ADD LINES 3 AND 14
16 CURREm' YEAR CREDIT 'SEC. 2BOCC)'
40 CR FROM PAR'rnERSHIP. 5 CORP, Er::!'ATE OR TRUST 40
41 TOTAL CURRm!' YEAR CREDIT FOR RESEARCH
Page 33 of Set 6
09/15/2003 - 10:31:18 AM
CaNSOL AVI~A " SUBSIDIARIES
Year: 2002
PART I: CURROO' YEAR CREDIT
ELIGIBLE BASIS OF BUILDINGS
3A QUALIFIED BASIS OF LOW-INCOME BUILDINGS
CURRENT YEAR CREDIT
CREDITS FROM FLOW-THROUGH ENJ'ITIES
ADD LINES 4 AND 5
Page 34 of Set 1
2002 CaNS. FEDERAL 1120 TAX REJ'!JRN
Total Subtotal AVDEVEL
91-1468571EliminationAVI~A91-0462470
... .... ......... ..... ...... ................... ......
FORM 8586 - LOW-INCOME HOUSING CREDIT
......... .... ........ ...... ... .......... ....... .....
355 355 848 355 848
355,848 355,848 355,848
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
PART I: CIJI!REm' YEAR . CREDIT
ELIGIBLE BASIS OF BOILDINGS
3A QUALIFIED BASIS OF LOW-INCOME BOILDINGS
CURRENT YEAR CREDIT
CREDITS FROM FLati-THROUGH MITIES
6 ADD LINES 4 AND 5
,:)
2002 CONS. FEDERAL 1120 TAX RE'J'tJRN
AVCAP91-1774761
AVLABS91-1701025
AVAUITKN91-1701028
............ ........ .... ................ ..... .......
FORM 8586 - LOW-INCOME HOUSING CREDIT
.... ...... .......... ......... ....... .... .... ........
AVENER91-1714871
Page 34 of Set 2
ALTOS
91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVIm'A " SUBSIDIARIES
Year: 2002
PART I: CURRmI' YEAR CREDIT
ELIGIBLE BASIS OF BUILDINGS
3A QUALIFIED BASIS OF LOW-INCOME BUILDINGS
CURRmI' YEAR CREDIT
CREDITS FRCJoI FLQW-TIIROUGH ENI'ITIES
6 ADD LINES 4 AND 5
2002 CONS. FEDERAL 1120 TAX RETURN
WWPREC91-1836616
A VPCMER
91-1937513
AVI STA TUR PtIR91-2006462
..
...n..... ......... ..n.. ....
............ .........
FORM 8586 - LOW-INCOME HOUS1NG CREDIT ...n... .... ....
............. .............. .........
A VI m'NL
91-1699478
Page 34. of Set 3
AV1 m'1I SVC INC91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AVIm'A &, SUBSIDIARIES
Year: 2002
PARI' I: c:uRREm' YEAR CREDIT
ELIGIBLE BASIS OF BUILDINGS
3A QUALIFIED BASIS OF LOW-INCOME BUILDINGS
CURRENI' YEAR CREDIT
CREDITS FROM F'LCYrI-THROUGH ENl'ITIES
6 ADD LINES 4 AND 5
. )
2002 CONS. FEDERAL 1120 TAX RETURN
A VEm' 91-2028209
PEN!'
91-1278726
AM&D
94-2378705
... .... ......... ..... ... ................. ...... .....
FORM 8586 - LCM-INCOME HOUSING CREDIT
..... ................ .............. ........... ......
BAMI91-1702723
Page 34 of Set 4
IRSG91-1999108
09/1512003 - 10:31:18 AM
CONSOL AVI En'A & SUBSIDIARIES
Year: 2002
PART I: c:lJR1Um' YEAR CREDIT
ELIGIBLE BASIS OF BUILDINGS
3A QUALIFIED BASIS OF LOW-INCOME BUILDINGS
CURREIITI' YEAR CREDIT
CREDITS FROM FLOW-THROUGH ENTITIES
6 ADD LINES 4 AND 5
2002 CONS. FEDERAL 1120 TAX REI'URN
AVCOM
91-1923158 AVCOMCA91-1981390
AVCOMCO
91-2032766
... ............ ............. ....... .......... .......
FORM 8586 - LOW-INCOME HOUSING CREDIT
... ....
........ n...... .................. .... n.....
AVCOMID
82-0509895
Page 34 of Set 5
AVCOMMJ'
81-0523764
...
09/15/2003 - 10:31:18 AM
CCINSOL AVI::f'A " SUBSIDIARIES
Year: 2002
PART I: CURREI1T YEAR CREDIT
ELIGIBLE BhSIS OF BUILDINGS
3A QUALIFIED BASIS OF LOW-INCOME BUILDINGS
CURRENT YEAR CREDIT
CREDITS FROM F'LCItI-THROUGH ENTITIES
6 ADD LINES 4 AND 5
. ,
2002 CONS. FEDERAL 1120 TAX RE'I'tJRN
AVCOMOR91-1952432 AVCOMWA
91-1952434
AVCO/lM'f83-0325965
.. ............ ............ ...... ........... .........
FORM 8586 - LOW-INCOME HOUSING CREDIT
..................... ...... ............. .... ........
Page 34 of Set 6
~,.
09/15/2003 - 10:31:18 AM
CONSOL AVIsrA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
Total Elimination Subtotal
.......... ...... ....... ................... .........
FORM 8827 - CREDIT FOR PRIOR YEAR MINIMUM TAX
.. ...... ..... ...... ..... ........ ...... ....... .......
1 ALTERNATIVE MINIMUM TAX FOR 2001
2 CARRYFORWARD OF MINIMUM TAX CREDIT FROM 2001
3 2000 UNALLC1fIED CREDIT FOR FUEL FROM NONC~-
TIONAL SOURCE & UNAu.c1tIED Q1JAL ELEC VEHICLE CR
4 ADD LINES 1. 2 AND 3.
5 ENTER 2002 REGULAR TAX LIAB LESS AI.LCMABLE TAX CR
6 mI'ER TmI'ATIVE MINIMUM TAX (FORM 4626 LINE 13)
7 SUBI'RAt"I' LINE 6 FROM LINE 5. NaT LESS '!'BAN ZERO
8 MINIMUM TAX CREDIT. 91ALLER OF LINE 4 OR 7.
9 MINIMUM TAX CREDIT CARRYFORWARD TO NEXT YEAR
502,443
502,443
502 443
AVIsrA
91-0462470
Page 35 of Set 1
AVDEITEL
91 -1468571
09/15/2003 - 10:31:18 AM
CONSOL AVl5rA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'ORN
AVCAP
91-17'14761
AVLABS
91-1701025
AVArNm
91-1701028
.................. .......... .................. ......
FORM 8827 - CREDIT FOR PRIOR YE1IR MINIMUM TAX
..... .............. ... ... ..... ..... ....... ..........
1 ALTERNATIVE MINIMUM TAX FOR 2001
2 CARRYFORWARD OF MINIMUM TAX CREDIT FROM 2001
3 2000 UNALLOWED CREDIT FOR FUEL FROM NONCONIIEN-
TIONAL SOURCE" UNALLC1tIED QUAL ELEC VEHICLE CR
4 ADD LINES I. 2 AND 3.
5 ENTER 2002 REGULAR TAX LIAB LESS Au.owABLE TAX CR
6 ENI'ER TmI'ATIVE MINIMUM TAX (FORM 4626 LINE 13)
7 SUBTRAC"T LINE 6 FROM LINE 5. NCfT LESS THAN ZERO
8 MINIMUM TAX CREDIT. SMALLER OF LINE 4 OR 7.
9 MIN1MUM TAX CREDIT CARRYFORWARD TO NEXT YEAR
AVENER
91-1714 871
Page 35 of Set 2
ALTUS91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'lJRN
WtIPREC
91-1836616
AVI!OrA 'I'UR Pi/R
91-2006462
A VPOWER
91-1937513
.. ............ .... ............. ......... ...... ... .....
FORM 8827 - CREDIT FOR PRIOR YEAR MINIMUM TAX
...... ........... .......... ......... ........... ....
1 ALTERNATIVE MINIMUM TAX FOR 2001
2 CARRYFORWARD OF MINIMUM TAX CREDIT FROM 2001
3 2000 UNALLOWED CREDIT FOR FiJEL FROM NONCONVEN-
TIONAL SOURCE & UNALLOWED QUAL ELEC: VEHICLE c:R
4 ADD LINES 1. 2 AND 3.
5 ENrER 2002 REGULAR TAX LIAB LESS ALLOWABLE TAX c:R
6 ENrER TENrATIVE MINIMUM TAX (FORM 4626 LINE 13)
7 SUBTRACT LINE 6 FROM LINE 5. NOT LESS THAN ZERO
8 MINIMUM TAX CREDIT. SMALLER OF LINE 4 OR 7.
9 MINIMUM TAX CREDIT CARRYFORWARD TO NEXT YEAR
,I'
AVINI'NL91-1699478
Page 35 of Set 3
AVI!OrA fNC mc
91-1978614
09/15/2003 - 10:31:18 AM
CONSOL AVIgTA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFI'l!RN
AVENI'
91 -2028209
PENr
91-1278726
AMI.D94-2378705
..... ..... ....... ...... ........ ..... ...... ..........
FORM 8827 - CREDIT FOR PRIOR YEAR MINIMUM TAX
................ .......... ...... ........... .........
1 ALTERN1ITIVE MINIMUM TAX FOR 2001
2 CARRYFORWARD OF MINIMUM TAX CREDIT FROM 2001
3 2000 UNALLC1;iED CREDIT FOR FtJEL FROM NONCc:INVm-
TICNAL SOURCE" UNALLOWED QUAL ELEC VEHICLE CR
4 ADD LINES 1. 2 AND 3.
5 ENrER 2002 REGULAR TAX LIAB LESS ALLOWABLE TAX CR
6 ENrER TENTATIVE MINIMUM TAX (FORM 4626 LINE 13)
7 SUBTRAcr LINE 6 FROM LINE 5. NCTI' LESS THAN ZERO
8 MINIMUM TAX CREDIT. SMALLER OF LINE 4 OR 7.
9 MINIMUM TAX CREDIT CARRYFORWARD TO NEXT YEAR
BAMI91-1702723
Page 35 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AV1STA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'ORN
AVCOM
91-1923158
AVCOMCA
91-1981390
AVCOMCO
91-2032766
... .......... ............. ...... .... ................
FORM 8827 - CREDIT FOR PRIOR YEAR MINIMUM TAX
.......... ............ .... ..... .... ..... ..... .......
1 ALTERNATIVE MINIMUM TAX FOR 2001
2 CARRYFORWARD OF MINIMUM TAX CREDIT FROM 2001
3 2000 UNALLOWED CREDIT FOR FUEL. FROM NONCONVEN-
TIONAL SOURCE & UNALLOWED QUAL ELEc: VEHICLE CR
4 ADD LINES 1. 2 AND 3.
5 OO'ER 2002 REGUlJIR TAX LIAB LESS AUDWABLE TAX CR
6 OO'ER TOO'ATIVE MINIMUM TAX (FORM 4626 LINE 13)
7 SUErrRAc:T LINE 6 FROM LINE 5. NOT LESS THAN ZERO
8 MINIMUM TAX CREDIT. SMALLER OF LINE 4 OR 7.
9 MINIMUM TAX CREDIT CARRYFORWARD TO NEXT YEAR
AVCOMID
82-0509895
Page 35 of Set 5
AVCOMMT81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVlf!rA " SUBSIDIARIES
Year: 2002
Page 35 of Set 6
2002 CONS. FEDERAL 1120 TAX RETURN
AVCOMOR
91-1952432
AVCOMWA
91-1952434
AVCQM,l'f83-0325965
....... ......................... ..... ........ .........
FORM 8827 - CREDIT FOR PRIOR YEAR MINIMUM TAX
.......................... ....... ...................
1 ALTERNATIVE MINIMUM TAX FOR 2001
2 CARRYFORWARD OF MINIMUM TAX CREDIT FROM 2001
3 2000 UNALLOWED CREDIT FOR FiJ'El. FROM NONC~-
TIONAL SOURCE" UNALLOWED QUAL ELEC VEHICLE CR
4 ADD LINES 1. 2 AND 3.
5 ENTER 2002 REG\JLAR TAX LIAB LESS ALLOWABLE TAX CR
6 ENTER TENTATIVE MINIMUM TAX (FORM 4626 LINE 13)
7 S1JB'I'RAcr LINE 6 FROM LINE 5. NOT LESS THAN ZERO
8 MINIMUM TAX CREDIT. SMALLER OF LINE 4 OR 7.
9 MINIMUM TAX CREDIT CARRYFORWARD TO NEXT YEAR
09/15/2003 - 10:31:18 AM
CONSOL AVI 5!'A " SUBSIDIARI
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'lJRN
Total SubtotalE1Wnation
......
u............................................
CONTRIBIJ'T'ION LIMITATION . u... u.. u............. .... ............. u......u
CONTRIBIJ'T'ION LIMITATION (REGULAR TAX):
TAXABLE INCOME BEFORE CONTRIBIJ'T'IONS AND U; 29 (B)
ADD BACK: SEcrION 249 DEDUCTION
ADJUSTED INCOME
10% OF ADJUSTED INCOME
CHARITABI..E CONTRIBUTION CARRYOVER - PRIOR YEAR
CURREm" YEAR CHARITABLE CONTRIBUTIONS
TarAL ComRIBUTIONS
. CONTRIBUTION DEDUCTION (PRELIMINARY VAlliE)
NOL DEDUCTION (PRELIMINARY VAlliE)
. EXCESS CONTRIBUTION RECLASSED TO NOL CARRYOVER
CONTRIBUTION SCHEDULE M-1, 5B ADJUSI'MOO' AMOUNT
CURR YR CONI' CARRYOVER GREP.TER THAN PRIOR YR C/O
M-l. LINE 5B CONTRIBUTION ADJUSI'MOO'
CONTRIBUTION SCHEDULE M-l. 8B ADJUS'nIENT AMOONJ'
CURR YR. CONI' CARRYOVER I..ESS THAN PRIOR YR C/O
l. BB CONTRIBUTION CARRYOVER ADJUS'nIENT
. 'J'C7I'AL REMAINING NOL CARRYOVER TO NEXT YEAR
CONTRIBIJ'T'ION LIMITATION (AMY'):
TAXABLE INCOME BEFORE NOL
ADD BACK: SEcrION 249 DEDUCTION
ADJU5!'ED INCOME
AMJ'I ADJUSI'MOO'S " ~ES - FORM 4626, LINE 2S
PREADJUSI'MOO' AMY'I
ACE DEPRECIATION ADJUsmENI'
OTHER ACE ADJUSTMENTS
:: :
tAL
ACE ADJUS'IMENJ'S
larAL ACE
EXCESS ACE OVER ADJusrED AMY'I
75% OF EXCESS
ACE ADJUSTMENT
AMY'I BEFORE CONTRIBUTIONS AND NOL
LESS: AMY' NOL DEDUCTIBLE
AMY'I FOR CONTRIBUTIONS LIMITATION
10% OF ADJU5!'ED AMY'I
TarAL ComRI BUT I ONS
LESS: ADJUSTMENTS TO CONTRIBUTION FOR AMY'I
TarAL CONT'RI BUTI ONS FOR AMY'I
. AMI' CONTRIB. DEDUCTION (PRELIMINARY VAlliE)
. AMI' NOL DEDUCTION (PRELIMINARY VALUE)
. AMI' CONTRIBUTION DEDUCTION ALLOWED
37.043,831
37, 043.831
704.3B3
8B8.601
888, 601
888,601
36.155.230
8BB.601
102,510.126
, 043.831
37.043,831
10,639,654
47,683,4B5
(3,7BO,026)
713.939
(3,066,087)
44,617.398
(3.066,OB7)
299.565
(2,299.565)
45,383,920
45,383.920
53B.392
B8B,601
BBB,601
BB8,601
B8B,601
AVI 5!'A
91-0462470
Page 36 of Set 1
AVDF:VEL91-146B571
09/15/2003 - 10:31:18 AM
CONSOL AVI5I'A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP
91-1774761
AVIABS
91-1701025
AVMNPJI
91-1701028
.... ... ...... ...... .... ... ....... ...... ... ..... .....
CDm'R1BUTION LIMITATION
.. .......... ...... ............ ......................
CDm'RIBUTION LIMITATION (REGULAR TAX):
TAXABLE INCCtIE BEFORE CDm'RIBUTIONS AND lli 29 (B)
ADD BACK: SECTION 249 DEDUCTION
ADJUSTED INCOME
10% OF ADJU5I'ED INCCtIE
CHARITABLE CDm'RIBUTION CARRYOVER - PRIOR YEAR
CURROO' YEAR CHARITABLE CDm'RIBtJTIONS
TO'I'AL CDm'RIBtJTIONS
. CDm'RIBtJTION DEDUCTION (PRELIMINARY VALUE)
NOL DEDUCTION (PRELIMINARY VALUE)
. EXCESS CDm'RI BUTI ON RECLASSED TO NOL CARRYOVER
CDm'RIBtJTION SCHEDULE M-1, 5B ADJUsmENT AMOUNT
CURR YR CONI' CARRYCJ\IER GREATER THAN PRIOR YR C/O
l. LINE 5B CDm'RIBUTION ADJUS'noIEW
CON1'RIBtJTION SCHEDULE M-1. 8B ADJUsmENT AMOlINI'
CURR YR CONI' CARRYOVER LESS 'I'HAN PRIOR YR C/O
M-l. BB CDm'R1BUTION CARRYOVER ADJU~
. TOTAL REMAINING NOL CARRYOVER TO NEX'T YEAR
Com'RIBUTION LIMITA'rICIN (AM'!'):
TAXABLE INCOME BEFORE NOL
ADD BACK: SECTION 249 DEDUCTION
ADJU5I'ED INCOME
AM'!'I ADJU5I'MENI'S " PREFERENCES - FORM 4626, LINE 2S
PRVIDJUS'I'MENT AM'!'I .
ACE DEPRECIATION ADJUS'I'MENT
OTHER ACE ADJU5I'MENI'S
. pAL ACE ADJUS'l'MENTS
)'O'I'AL ACE
EXCESS ACE OVER ADJU5I'ED AM'!'I
75% OF EXCESS
ACE ADJUS'I'MEW
AM'!'I BEFORE CONTRIBUTIONS AND NOL
LESS: AM'!' NOL DEDUCTIBLE
AM'!'I FOR CDm'RI BUT I ONS LIMITATION
10% OF ADJU5I'ED AM'!'I
TOTAL CONTRIBUTIONSLESS: ADJUS'l'MENTS TO CONI'RIBUTION FOR AM'!'I
TOTAL CCNTRI BUTI ONS FOR AM'!'I
. AM'!' CDm'RIB. DEDUCTION (PRELIMINARY VALUE)
. AMI' NOL DEDUCTION (PRELIMINARY VAUJE)
. AMI' CON1'RIBUTION DEDUCTION Au.DWED
\/mER
91-1714 8il
Page 36 of Set 2
ALTUS
91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
WWPREC91-1836616 A VPOWER91-1937513
AVI STA TtJR PWR
91-2006462
....... ................ ............. ................
CCJm'RIBUTICN LIMITATION
... .......... .... ...... ............... ... ... ........
Cam'RIBUTION LIMITATICN (REGUlJIR TAX) :
TAXABLE INCOME BEFORE CCJm'RIBUTICNS AND LN 29 (B)
ADD BlICK: SECTION 249 DEDUcrION
ADJUSTED INCOME
10% OF ADJUSTED INCOME
CHARITABLE CCJm'RIBUTION CARRYOVER - PRIOR YEAR
CURREN!' YEAR CHARITABLE CCNJ'RIBUTIONS
TaI'AL CCM'RIBUTIONS
. CCNJ'RIBUTION DEDUcrION (PRELIMINARY VAUJE)
NOL DEDUcrION (PRELIMINARY VAlliE)
. EXCESS CCM'RIBUTION RECLASSED TO NOL CARRYOVER
CCNJ'RIBUTION SCHEDULE M-1. 5B ADJUSTMEN!' AMOUNT
CURR YR CCM' CARRYOVER GREATER THAN PRIOR YR C/O
M-l. LINE 5B CCM'RlBUTICN ADJUSTMEN!'
CCNJ'RlBUTION SCHEDULE M-1. 8B ADJUSTMEN!' AMOUNT
CURR YR COO' CARRYOVER LESS THAN 'PRIOR YR C/O
1-1-1, 8B Ccm'RIBUTION CARRYOVER ADJUmHEm'
. TaI'AL REMAINING NOL CARRYOVER TO NEXT YEAR
CCNJ'RIBUTICN LIMITATION (AMT):
TAXABLE INCOME BEFORE NOL
ADD BACK: SECTION 249 DEDUcrICIN
ADJUSTED INCOME
AMI'I ADJU!mIENI'S k PREFERENCES - FORM 4626, LINE 2S
PREADJU!mIENI' AMI'I
ACE DEPRECIATION ADJUSTMEN!'
OTHER ACE ADJU!mIENI'S
,:.
)J1I'AL ACE ADJUSTMENI'S
xYrAL ACE
EXCESS ACE OVER ADJUSTED AMI'I
75% OF EXCESS
ACE ADJUSTMENT
AMI'I BEFORE CCM'RIBUTIONS AND NOL
LESS: AMI' NOL DEDUcrIBLE
AMI'I FOR CCJm'RIBUTIONS LIMITATION
10% OF ADJUSTED AMI'I
TOTAL CONI'RI BUT I ONSLESS: ADJUSTMENI'S TO Ccm'RIBUTION FOR AMI'ITOTAL CONI'RIBUTIONS FOR AMI'I
. AMI' CONI'RIB. DEDUcrION (PRELIMINARY VAUJE)
. AMI' NOL DEDUCTION (PRELIMINARY VAlliE)
. AMI' CONI'RIBUTION DEDUcrION ALLOWED
AVINI'NL
91-1699478
Page 36 of Set 3
AVISTA fNC INC91-1978614
09/15/2003 - 10:31:1B AM
CONSOL AV!STA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
A VFNr91-202B209
PEN!'
91 -127B726 AM&D94-2378705
.................. ......... ..... ....................
CONTRIBUTION LIMITATIOO
......................... ........ ..... ......... ....
CONTRIBUTION LIMITATION (REGUlAR TAX):
TAXABLE INCOME BEFORE CONTRIBUTIOOS AND LN 29 (B)
ADD BACK: SECTION 249 DEDUCTION
ADJUSTED INCOME
10% OF ADJUSTED INCOME
CHARITABLE CONTRIBUTION CARRYOVER - PRIOR YEAR
CURRI;m' YEAR CHARITABLE CONTRIBUTICNS
TOTAL CONTRIBUTICNS
. CONTRIBUTION DEDUCTICN (PRELIMINARY VAUJE)
NOL DEDUCTICN (PRELIMINARY VAUJE)
. EXCESS CONTRIBUTION REClASSED TO NOL CARRYOVER
CONI'RIBtJTION SCHEDULE M-l. 5B ADJUSTMENT AMOUNT
CURR YR CaNT CARRYOVER GREATER THAN PRIOR YR C/O
1, LINE 5B CONTRIBtJTICN ADJUsmENI'
CONI'RIBtJTICN SCHEDULE,1, BB ADJUSTMENT AMOUNT
CURR YR CaNT CARRYOVER LESS THAN PRIOR YR C/O
1, BB CONTRIBtJTICN CARRYOVER ADJUSTMENT
. TOTAL REMAINING NOL CARRYOVER TO NDIT YEAR
CONTRU!UTION LIMITATION (AMI'):
TAXABLE INCOME BEFORE OOL
ADD BACK: SECTION 249 DEDUC"I'ION
ADJUSTED INCOME
AMl'I ADJUSTMENTS" PREFERENCES - FORM 4626. LINE 2S
PRE1IDJUSTMENT AMl'I
ACE DEPRECIATION ADJUSTMENT
OTHER ACE ADJUSTMENTS
ifrAL ACE ADJUSTMENTS
arAL ACE
EXCESS ACE OVER ADJUSTED AMl'I
75% OF EXCESS
ACE ADJUSTMENT
AMl'I BEFORE CONTRIBUTIONS AND NOL
LESS: AMI' NOL DEDUCTIBLE
AMl'I FOR CONTRIBtJTIONS LIMITATION
10% OF ADJUSTED AMI'I
TarAL CONTRIBtJTIONS
LESS: ADJUSTMENTS TO CONTRIBtJTION FOR AMI'I
TOTAL CONTRI BtJTI ONS FOR AMl'I
. AMI' CONTRIB. DEDUCTION (PRELIMINARY VALUE)
. AMI' NOL DEDUC"I'ION (PRELIMINARY V1ILUE)
. AMI' CONTRIBtJTION DEDUCTION ALLOWED
BAMI91-1702723
Page 36 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:18 AM
CaNSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CaNS. FEDERAL 1120 TAX RE:J'\JRN
AVCOM
91-1923158
AVCOMCA
91-19B1390
AVCOMCO
91-2032766
......... .... ........... ...... ....... ...... .........
CONTRIBUTION LIMITATION
..... .... ....... ........ ............... ....... ......
CONJ'RIBUTION LIMITATION (REGULAR TAX):
TAXABLE INCCME BEFORE Com'RIBUTIONS AND U/ 29 (B)
ADD BFlCK: SECTION 249 DEDUCTION
ADJUSTED INCOME
10% OF ADJUSTED INCOME
CHARITABLE Com'RIBUTION CARRYOVER - PRIOR YEAR
CURREm" YEAR CHARITABLE CONJ'RIBU'I'IONS
TOTAL CONJ'RIBUTIONS
. CONTRIBUTION DEDUCTION (PRELIMINARY VALUE)
NOL DEDUCTION (PRELIMINARY VALUE)
. EXCESS CONJ'RH30TION RECLASSED TO NOL CARRYOVER
CONTRIBUTION SCHEDULE M-l. 5B ADJUSTMENI' AMOUNT
CURR YR CONT CARRYOVER GREATER THAN PRIOR YR C/O
1, LINE 5B Com'RIBUTION ADJUSTMENI'
CONTRIBUTION SCHEDULE M-1, BB ADJUSTMENT AMOUNT
CURR YR CONT CARRYOVER LESS THAN PRIOR. YR C/O
1. BB Com'RIBUTION CARRYOVER ADJUSTMENI'
. TOTAL REMAINING NOL CARRYOVER TO NEXT YEAR
CONJ'RIBUTION LIMITATION (AMI'):
TAXABLE INCOME BEFORE NOL
ADD BFlCK: SECTION 249 DEDUCTION
ADJUSTED INCOME
AMI'I ADJUSTMENI'S & PREFERENCES - FORM 4626. LINE 2S
PREADJUSTMENI' AMI'I
ACE DEPRECIATION ADJUSTMENI'
OTHER ACE ADJUSTMENI'S
rAL ACE
ADJUSTMENI'S
roTAL ACE
EXCESS ACE OVER ADJUSTED AMI'I
75% OF EXCESS
ACE ADJUSTMENI'
AMrI BEFORE CONI'RIBUTIONS AND NOL
LESS: AMI' NOL DEDUCTIBLE
AMrI FOR CONJ'RIBUTIONS LIMITATION
10% OF ADJUSTED AMI'I
TOTAL CONJ'RIBUTIONSLESS: ADJUSTMENI'S TO CONJ'RIBUTION FOR AMI'I
TOTAL Com'RIBUTIONS FOR AMrI
. AMI' CONJ'RIB. DEDUCTION (PRELIMINARY VALUE)
. AMI' NOL DEDUCTION (PRELIMINARY VALUE)
. AMI' CONJ'RIBUTION DEDUCTION ALLOWED
AVCOMID
82-0509B95
Page 36 of Set 5
AVCOMMI'
81-0523764
09/15/2003 - 10:31 :18 AM
CONSOL AVHITA k SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RET'URN
Page 36 of Set 6
AVCOMQR
91-1952432
AVCCIMWA
91-1952434
AVCr:Jl'M'f
83-0325965
... ....
""""""oo'" ..oo.. """'oo"" 'oo" ....
CONTRIBtTI'ION LIMITATION
............ ...... ... .......
............ n...... ....
COlmUBUTION LIMIT1\TICN (REGULAR TAX):
TAXABLE INCOME BEFORE CONTRIBtTI'IONS AND UJ 29 (B)
ADD BACK: SECTION 249 DEDUC'T'ION
ADJUgfED INCOME
10% OF ADJUgfED INCOME
CHARITABLE COIIITRIBUTION CARRYOVER - PRIOR YEAR
etJJ!J!mI' YEAR CHARITABLE CONTRIBUTIONS
TarAL CONTRIBUTIONS
. COIIITRIBtTI'ION DEDUC'T'ION (PRELIMINARY VALUE)
NOL DEDUC'T'ICB\I (PRELIMINARY VALUE)
. EXCESS CONTRIBtTI'ICB\I RECLASSED TO NOL Cl\RRYOIJER
COIIITRIBUTICB\I SCHEDULE M-l, 5B ADJUS'IMEIITT AMOUNI'
CURR YR CONI' CARRYOVER GREATER THAN PRIOR YR C/O
M-l. LINE 5B CONTRIBUTION ADJUSTMEm'
COIIITRIBtTI'ICB\I SCHEDULE M-l, 8B ADJUSI'MEm' AMOUNI'
CURR YR CONI' CARRYOVER LESS THAN PRIOR YR C/O
l. 8B COIIITRIBtTI'ICIN Cl\RRYOIJER ADJUS'IMEIITT
. TarAL REMAINING NOL Cl\RRYOVER TO NEXT YEAR
CONTRIBtTI'ION LIMITATION (AMI'):
TAXABLE INCOME BEFORE NOL
ADD BlICK: SECTION 249 DEDUC'T'ION
ADJUgfED INCOME
AMI'I ADJUSI'MEm'S k PREFEImIICES - FORM 4626, LINE 2S
PREADJUS'IMEIITT AMI'I
ACE DEPRECIATION ADJUS'IMEIITT
OTHER ACE ADJUSTMEm'S
.JrI'AL ACE ADJUSI'MEm'S
rurAL ACE
EXCESS ACE OVER ADJUgfED AMI'I
75% OF .EXCESS
ACE ADJUSTMENI'
AMI'I BEFORE CONTRIBUTIONS AND NDL
LESS: AMI' NDL DEDUC'T'I BLE
AMI'I FOR CONTRIBtTI'IONS LIMITATICB\I
10% OF ADJUgfED AMI'I
TaI'AL CONTRI BUTI ONSLESS: ADJUSI'MENI'S TO COIIITRIBtTI'ION FOR AMI'I
TarAL CONTRIBUTIONS FOR AMI'I
. AMI' CON'I'RIB. DEDUC'T'ION (PRELIMINARY VAlliE)
. AMI' NOL DEDUC'T'ION (PRELIMINARY VALUE)
. AMI' CONTRIBUTION DEDUC'T'ION ALLOWED
09/15/2003 - 10:31 :18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RF!'lJRN
Total Elimination
, AK!' NOL DEDUcrlON FOR THI S YEAR
Subtotal AVI:rrA
91-0462470
Page 37 of Set 1
AVDEIlEL
91-1468571
09/15/2003 - 10:31:18 AM
CONSOL AVI57'A " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RF!'URN
AVCAP91-1774761
AVLABS
91-1701025
. AMI' NOL DEDUCTION FOR THIS YEAR
AVA~
91-1701028
Page 37 of Set 2
A'VmER
91-1714871
AL'IUS91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AV1STA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 'I'AX RE'I'IJRN
WflPREC
91-1836616
, !Mr NOL DEDUCTION FOR THIS YEAR
AVPCItIER
91-1937513
A V1 STATOR Pi/R
91-2006462
AV1NI'NL
91-1699478
Page 37 of Set 3
AV1STA SVC INC
91-1978614
09/1512003 - 10:31:18 AM
CONSOL AVlm'A & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETtJJUI1
AVENI'
91-2028209
AM&D94-2378705
PEN!'
91-1278726
. AMI' NOL DEDUcrION FOR THI S YEAR
BAMI91-1702723
Page 37 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AVIIOrA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE'I'lffiN
AVCCIM
91-1923158
. AMI' NOL DmJC'I'ION FOR THIS YEAR
AVCCJolCA
91-1981390
AVCOMCO91-2032766
AVCOMID
82-0509895
Page 37 of Set 5
AVCOMM'J'
81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVl:ITA & SUBSIDIARIES
Year: 2002
2002 CONS, FEDERAL 1120 TAX RFI'\JRN
Page 37 of Set 6
AVCOMOR
91-1952432
AMI' NOL DEDUCTION FOR THIS YEAR
AVCOMWA
91-1952434
AVCOtlMf
83-0325965
09/15/2003 - 10:31:18 AM
CONSOL AVISTA " SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFI'URN
Total Elilnination Subtotal
................ ..... .... ...... ...... ...............
SCHEDULE C - DMDEND DEDUCTION WORKSHEE1'
.......... ............. ....... ...... ................
LINE 28, PAGE I, 1120
ADJUS'mENI'S PER IRC SEe 1059 OR 1212
1 ADJUSTED LINE 28, PAGEl, 1120
2 SUM OF LINES 10, 11, " 12 OF SCH. C COUJMN C
3 SUBI'RACT LINE 2 FRO1 LINE 1
4 MlJLTIPLY AMOONI' ON LINE 3 BY 80'"
5 DEDUCTION FRet! SCH. C, ceL C, LINES 2, 5, 7,
AND 3 FROM 20,"-OR-MORE-QWNED CORPORATIONS
6 LESSER OF LINE 4 OR LINE 5
7 TarAL DMDENDS FROM 20,"-OR-MORE-QWNED CORPS.
8 SUBI'RACT LINE 7 FROM LINE 3
9 MlJLTIPLY LINE 8 BY 70'"
10 SUBI'RACT LINE 5 ABOVE FROM SCHEDULE C, LINE 9 (C)
11 LESSER OF LINE 9 OR LINE 1012 ADD LINE 6 AND 11 AND mI'ER ON SCH C, LINE 9 (C)
~ :
37,043,831
043, 831
37,043, 831
29,635,065
37,043, 831
25,930,682
209,445
209,445
209,445
AVI STA
91-0462470
Page 38 of Set 1
AVDJNE:L
91-1468571
09/15/2003 - 10:31:18 AM
CONSOL AVI STA ~ SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
AVCAP
91-1774761
AVLABS91-1701025
AVATJ'.mJ
91-1701028
...................................................
Sc:HEDULE C - DIVIDEND DEDUC'I'ION ~RKSHEE:'I'
. ...... ..... ...... .................. ..... ..... ......
LINE 28, PAGE 1, 1120
ADJUSTMmI'S PER IRC SEe 1059 OR 1212
1 ADJUSTED LINE 28, PAGEL 1120
2 StJM OF LINES 10, 11, ~ 12 OF SCII. C COLUMIII C
3 SUB'l'RAC'I' LINE 2 FROM LINE 1
4 MULTIPLY AMOUNl' ON LINE 3 F!'f 80%
5 DEDUC'I'ION FROM SCII. C, COL C, LINES 2, 5, 7, 8
AND 3 FROM 20%-OR-MORE-OWNED CORPORA'l'IONS
6 LESSER OF LINE 4 OR LINE 5
7 TO'I'AL DMDmDS FROM 20%-OR-MORE-OWNED CORPS.
8 SUB'l'RAC'I' LINE 7 FROM LINE 3
9 MULTI PLY LINE 8 F!'f 70%
1 0 SUB'l'RAC'I' LINE 5 ABOVE FROM SCHEDULE C, LINE 9 (C)
11 !.ESSER OF LINE 9 OR LINE 10
12 ADD LINE 6 AND 11 AND Em'ER ON SCII C, LINE 9 tC)
vmER
91-1714871
Page 38 of Ser. 2
AL'l'US91-1653826
09/15/2003 - 10:31:18 AM
CONSOL AVI~A &, SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
WWPREC
91-1836616
A VPOWER
91-1937513
AVI ~A TlJR PWR
91-2006462
.. ..... ....... .... ....... .... ..... .... ...... ........
SCHEDULE C - DMDEID DEDUcrION WORKSHEIIT
.... ..... ........... ... .... ........ .... ........ .....
LINE 28, PAGE 1. 1120
ADJUsn-IENI'S PER IRC SEe 1059 OR 1212
1 ADJU~ED LINE 28, PAGEl. 1120
2 SUM OF LINES 10. 11, &, 12 OF SCH. C COLUMN C
3 StJBTRAcr LINE 2 FRCJII LINE 1
4 MULTIPLY AMOUNT ON LINE 3 BY 80%
5 DEDUcrION FReM SCH. C, COL C, LINES 2, 5. 7, 8
AND 3 FROM 20%-OR-MORE-QWNED CORPORATIONS
6 LESSER OF LINE 4 OR LINE 5
7 TOTAL DIVIDFmJS FReM 20%-OR-MORE-OWNED CORPS.
8 StJBTRAcr LINE 7 FRCJII LINE 3
9 MULTI PLY LINE 8 BY 70%
10 StJBTRAcr LINE 5 ABOVE FRCJII SCHEDULE C. LINE 9 (C)
11 LESSER OF LINE 9 OR LINE 10
12 ADD LINE 6 AND 11 AND ENl'ER ON SCH C. LINE 9 IC)
AVIm'NL
91-1699478
Page 38 of Set 3
AVI ~A SVC INC91-1978614
09/15/2003 - 10:31 :18 AM
CONSOL AVI~A " scrBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REJ'IJRN
A VENJ'
91-2028209
PENT
91-1278726
AM&D94-2378705
.......... ........ ................ ..... ....... .....
SCHEDULE C - DIVIDEND DEIJUcrlON WORKSHEE'T
...................................................
LINE 2S, PAGE 1. 1120
ADJUSIMEm'S PER IRC SEe 1059 OR 1212
1 ADJU~ED LINE 28. PAGEl. 1120
2 SUM OF LINES 10, 11, " 12 OF SCH. C COLUMN C
3 sum'RAcr LINE 2 FROM LINE 1
4 MULTIPLY AMOUNI' ON LINE 3 BY SO,"
5 DEIJUcrION FROM SCH. C,.COL C. LINES 2,7. 8
AND 3 FROM 20,"-OR-MORE-CYt.NED CORPORATIONS
6 LESSER OF LINE 4 OR LINE 5
7 TarAL DIVIDENDS FROM 20,"-OR-MORE-OWNED CORPS.
8 sum'RAcr LINE 7 FROM LINE 3
9 MULTIPLY LINE 8 BY 70'"
10 sum'RAcr LINE 5 ABOVE FROM SCHEDULE C. LINE 9 (C)
11 LESSER OF LINE 9 OR LINE 10
12 ADD LINE 6 AND 11 AND ENTER ON SO! C. LINE 9 (C)
BAMI
91-1702723
Page 38 of Set 4
IRSG
91-1999108
09/15/2003 - 10:31:18 AM
CONSOL AV! m'A & SOBSIDIARIES
Year: 2002
2002 CCNS. FEDERAL 1120 TAX RE'l'URN
AVCOM
91-1923158
AVCOMCA
91-1981390
AVCOMCO91-2032766
............... ............. ........................
SCHEDULE C - DIVIDEND DEDUCTION WORKSHEET
............................................. .......
LINE 28, PAGE 1. 1120ADJUsmmrS PER IRC SEe 1059 OR 1212
1 ADJU5J'ED LINE 28, PAGEl, 1120
2 SUM OF LINES 10, 11, & 12 OF SOl. C COLUMN C
3 SlJB'I'RACT LINE 2 FROM LINE 1
4 MULTIPLY AMOUNT CN LINE 3 BY 80%
5 DEDUCTION FROM SOl. C, COL C, LINES 2, 5, 7, 8
AND 3 FROM 20%-OR-MORE-CORPORATIONS
6 LESSER OF LINE 4 OR LINE 5
7 TOTAL DIVIDENDS FROM 20%-OR-MORE-OWNED CORPS.
8 SlJB'I'RACT LINE 7 FROM LINE 3
9 MULTIPLY LINE 8 BY 70%
10 SlJB'I'RACT LINE 5 ABOVE FROM SCHEDULE C, LINE 9 IC)
11 LESSER OF LINE 9 OR LINE 10
12 ADD LINE 6 AND 11 AND ENTER ON SCH C, LINE 9 IC)
AVCOMID
82-0509895
Page 38 of Set 5
AVCOMMT81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVUITA " SUBSIDIARIES
Year: 2002
Page 38 of Set 6
2002 CONS. FEDERAL 1120 TAX RETURN
AVCCIMOR
91-1952432
AVCOMWA
91-1952434
AVCCfMW'l
83-0325965
... ........ ......... ..... ......... ......... .........
SCHEDULE C - DIVIDmID DEDUCTION WORKSHEET
..... ...... ....... ... ..... .............. ............
LINE 28, PAGE 1, 1120
ADJU5"TMENJ'S PER IRC SEC 1059 OR 1212
1 ADJUSTED LINE 28, PAGEl, 1120
2 SUM OF LINES 10, 11, " 12 OF SCH. C COLUMN C
3 Sl1B'I'RACT LINE 2 FROM LINE 1
4 MULTIPLY AMOUNT CN LINE 3 BY 80%
5 DEDUCTION FROM SCH. C, COL C, LINES 2, 5, 7, 8
AND 3 FROM 20%-OR-MORE-OWNED CORPORATIONS
6 LESSER OF LINE 4 OR LINE 5
7 'roI'AL DIVIDENDS FROM 20%-OR-MORE-OWNED CORPS.
e Sl1B'I'RACT LINE 7 FROM LINE 3
9 MULTIPLY LINE 8 BY 70%
10 Sl1B'I'RACT LINE 5 ABiJIlE FROM SCHEDULE C, LINE 9(C)
11 LESSER OF LINE 9 OR LINE 10
12 ADD LINE 6 AND 11 AND ENTER ON SCH C, LINE 9 (C)
09/15/2003 - 10:31:18 AM
CONSOL AVISTA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE1'!JRN
Total Elimination
Page 40 of Set 1
Subtotal AVISTA
91-0462470
AVDEVEL
91-1468571
..... ...... ........ ..... .... ... ... ... .......... .....
' ADJUSTED CURREI':J' EARNINGS ADJUS"IMmJ' WORKSHEE:r .
............. ...... ......... .... ....... ...... .......
1 PRE-ADJUs'IMEm AMI'I (AMOUNJ' FRCI!' LINE 3, 4626)
2 ACE DEPRECIATION ADJU5I'MEm':
A DEPRECIATION EXPENSE RECOMPlTI'ED FOR AMI' PURPOSES
B DEPRECIATION EXPENSE RECOMPlTI'ED FOR ACE PURPOSES
(1) POST-1993 PROPERTY
(2) POST-1989 , PRE-1994 PROPERTY
(3) PRE-1990 MACRS PROPERTY
(4) PRE-1990 ORIGINAL ACRS PROPERTY
(5) PROPERTY IN SECTION 168(F) 11) THROUGH (4)( 6) OTHER PROPERTY
(7) TOTAL ACE DEPRECIATION. ADD 2Bl1) THRU 2B(6)
C ACE DEPRECIATION ADJU5n!Em' (LINE 2A - 2B(7))
INCLUSION OF ACE ITEMS INCUJDED IN E&P:
A TAX-EJmI?I' INTEREST INCOME
B DEATH BENEFITS FROM LIFE INSURANCE CON'I'RACTS
C ALL OTHER DIST. FRCI!' LIFE INSURANCE Cc:mRACTS
D INSIDE BUILDUP OF UNDIST INC IN LIFE INS CON'I'RT
E O'I'HER ITEMS (REG SEe 1.56(G)-1(C) (6) (1II) - (IX)
F TOTAL INCREASE TO ACE DUE TO ACE ITEMS IN E&P
DISALLOWANCE OF ITEMS NCYT DEDUCT COMPO'I'ING E&P:
A CERTAIN DIVIDJOOJS RECEIVED
B DIVIDENDS PAID ON CERTAIN PREFERRED STOCK OF
PUBLIC UTILITIES - DEDUCTIBLE UNDER SEC. 247
C DIVIDENDS PAID TO AN ESOP - DEDUCT SEC. 404 (K)
D NON-PATRONAGE DIVIDENDS - DEDUCT SEC. 1382 (C)
E O'I'HER ITEMS (SEC. 1.56(G)-1ID) (3) (1) & (II)
F TOTAL INCREASE TO ACE DUE TO ITEMS NCYT IN E&P
O'I'HER ADJUSTMENI'S BASED ON RULES FOR E&P
A INTANGIBLE DRILLING COSTS
B CIRCULATION E:KPEWITURES
C ORGANIZATIONAL E:KPEWITURES
D LIFO INViNI'ORY ADJUS"IMmJ'S
E INSTALLMEffi' SALES
F TOTAL O'I'HER E&P ADJIJ5n!Em'S (ADD 5A THRIJ 5E)
6 DI SALLOWANCE OF LDSS ON EXCHANGE OF DEBT POOLS
ACQlJI SITION EXPENSES OF LIFE INSlJRANCE CO.
DEPlEI'ION
. .
BASI S Am - GAIN/LDSS ON SALE OR EXCH PROPERTY
fO ADJUSTED CURREI':J' EARNINGS
47,474,040
83,238,386
888,601
65,320,044
256,349
454,293
10,987,726
87,018,412
(3.780,026)
705,607
705,607
332
332
44,407.953 888.601
46.585,439 (3,646,577)(312.586)
83,238,386 74,899,693 040
65,320,044 060,776 040
256,349 256.349
454,293 454.293
10,987,726 10,987,726
87,018,412 78,759,144 040
(3,780,026)(3,859,451)
705.607 705.607
705,607 705,607
332
332
43,519,352 16,800,421)(312.586)
09/15/2003 - 10:31:1B AM
CONSOL AVI5I'A & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFl'tJRN
AVCAP91-1774761
A WJ:JIlm
91-1701028
AVENEl!
91-1714871AVLABS91-1701025
........ ..... ............. ......... ........... ......
ADJU5I'ED CURRENT EARNINGS ADJUSTMEm' WORKSHEET .
..... ..... .... .... ...... ....... ............ .........
PRE-ADJUsn-lEW AMI'I (AMO\JN1' FROM LINE 3. 4626)(3,849,548)(12,468,390)(5,510,078)115,881,069
ACE DEPRECIATION ADJUS'I'MEm':
A DEPRECIATION EKPENSE RECClMPtJTED FOR AMI' PURPOSES 1. 901 560,127 915,140 1.469,048
B DEPRECIATION EKPENSE RECClMPtJTED FOR ACE PURPOSES
(1) PO5I'-1993 PROPERTY 1. 901 560,127 915,140 469,048
(2) PO5I'-1989, PRE-1994 PROPERTY
(3) PRE-1990 M1ICRS PROPERTY
(4) PRE-1990 ORIGINAL ACRS PROPERTY
(5) PROPERTY IN SECTION 168(F) (1) THROUGH (4)
(6 ) C11'HER PROPERTY
(7) TCI1'AL ACE DEPRECIATION. ADD 2B(1) THRU 2B(6)901 560,127 1. 915,140 1.469,048
C ACE DEPRECIATION ADJUS'I'MEm' (LINE 2A - 2B(7))
INCLUSION OF ACE ITEMS INCLUDED IN EkP:
A TAX-EXEMPT INI'ERE5I' INCOME
B DEATH BENEFITS FROM LIFE INSURANCE CCM'RAcrs
C ALL C11'HER DIm'. FROM LIFE INSURANCE CCM'RAcrs
D INSIDE BUILDUP OF UNDI5I' INC IN LIFE INS COO'RT
E arHER ITEMS (REG SEC 1.56(G)-1(C) (6) (111) - (IX)
F TCI1'AL INCREASE TO ACE DOE TO ACE ITEMS IN E&P
DISALLOWANCE OF ITEMS NCYr DEDUcr COMPUTING E&P:
A CERTAIN D1VlDENDS RECEIVED
B D1VlDENDS PAID ON CERTAIN PREFERRED STOCK OF
PlJBLIC UTILITIES - DEDUcrIBLE UNDER SEC. 247
C D1VlDENDS PAID TO AN ESOP - DEDUcr SEC. 404 (K)
D NON-PATRONAGE D1VlDENDS - DEDUcr SEC. 1382 (C)
E OTHER ITEMS (SEC. 1.56(G)-1(D) (3) (1) & (11)
F TCI1'AL INCREASE TO ACE' DOE TO ITEMS NOT IN E&P
arHER ADJUS'I'MEm'S BASED ON RULES FOR EkP
A Im'ANGIBLE DRILLING CO5I'S
B CIRCULATION EKPENDITURES
C ORGANIZATIONAL EXPENDITURES 332
D LI FO INVENTORY ADJUsn-lEWS
E IN5I'.AL1J1EN1' SALES
F TCI1'AL OTHER E.P ADJUS'I'MEm'S (ADD 5A THRU 5E)332
DI SALLOWANCE OF LOSS ON EKCHANGE OF DEBT POOLS
ACQUISITION EKPENSES OF LIFE INSURANCE CO.
DEPLETION
BASIS ADJ - GAIN/LOSS ON SALE OR EKCH PROPERTY
ADJU5I'ED c:uRRmT EARNINGS (3.849.5481 112.468.3901 15.510.0781 115 889 401
Page 40 of Set 2
ALTUS
91-)653826
09/15/2003 - 10:31:18 AM
CONSOL AVI:;r'A &, SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX REI'URN
Page 40 of Set 3
WvJPREC
91-1836616
A VPOWER
91-1937513
AVI:;r'A TlJR P\'lR
91-2006462 AVlm'NL
91-1699478
AVI fn'A S\IC INC
91-1978614
. --..... ........ ......... ........ ......... ..........
ADJU:;r'ED CURRENI' EARNINGS ADJUSTMENT WORKSHEE:I' .
........ ......... .......... ......... .... .... ..... ...
1 PRE-ADJUS'mENT AMI'I (AMOUNT F'RCM LINE 3, 4626)
2 ACE DEPRECIATION ADJUSTMENT:
A DEPRECIATION EXPENSE RECOMPI7I'ED FOR AMI' PURPOSES
B DEPRECIATION EXPD;SE RECOMPI7I'ED FOR ACE PURPOSES
(1) PO:;r'-1993 PROPERTY
(2) PO:;r'-1989 , PRE-1994 PROPERTY
(3) PRE-1990 MACRS PROPERTY
(4) PRE-1990 ORIGINAL ACRS PROPERTY
(5) PROPERTY IN SECTION 168(F) (1) THROUGH (4)
( 6 ) C1I'HER PROPERTY
(7) TC1!'AL ACE DEPRECIATION. ADD 2B(1) THRU 2B(6)
C ACE DEPRECIATION ADJUSTMENT (LINE 2A - 2B(7))
INCWSION OF ACE ITEMS INCLUDED IN E&P:
A TAX-EXEMPI' INTEREST INCOME
B DEATH BENEFITS F'RCM LIFE INSURANCE CONTRACTS
C ALL C1I'HER DI:;r'. FRCM LI FE INSlJRANCE CONTRACTS
D INSIDE BtJILD\1P OF UNDI:;r' INC IN LIFE INS CCW1'RT
E OTHER ITEMS (REG SEC 1.56(G)-1(C) (6) (III) - (IX)
F TC1!'AL INCREASE TO ACE DUE TO ACE ITEMS IN E&'P
DISALLCMANCE OF ITEMS NCYI' DEDUCT COMPUTING E&P:
A CERTAIN DMDENDS RECEIVED .
B DMDENDS PAID ON CERTAIN PREFERREti :;r'OCK OF
PUBLIC UTILITIES - DEDUCTIBLE UNDER SEC. 247
C DMDENDS PAID TO AN ESOP - DEDUCT SEC. 404 (K)
D NON-PATRONAGE DIVIDENDS - DEDUCT SEC. 1382 (C)
E C1I'HER ITEMS (SEC. 1.56(G)-1(D)(3)(I) &, (II)
F TCYI'AL INCREASE TO ACE DUE TO ITEMS NCYI' IN E&P
C1I'HER ADJUSTMENTS BASED ON RULES FOR E&P
A INTANGIBLE DRILLING CO:;r'S'
B CIRCULI\TION EXPENDITURES
C ORGANIZATIONAL EXPENDITURES
D LIFO INVmJ'ORY ADJUSIMENTS
E IN:;r'.ALLMENr SALES
F TC1!'AL OTHER E&'P ADJUSIMENTS (ADD 5A THRU 5E)
DlSALLOWlINCE OF LOSS ON EXCHANGE OF DEB!' POOLS
ACQUI SITION EXPENSES OF LIFE INSlJRANCE CO.
DEPLETION
. P BASIS ADJ - GAIN/LOSS ON SALE OR EXCH PROPERTY)b ADJU:;r'ED CURRmI' EARNINGS
(59)(74,469)
(74.469)
09/15/2003 - 10:31:18 AM
CONSOL AVI STA & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RFI'URN
AVEm
91-2028209
AmD94-2378705
BAMI91-1702723
POO'
91-1278726
.... ........ ......... .............. ...... ...........
ADJUSTED C!JRR1:NJ' EARNINGS ADJU~ WORKSHEET .
... ............. ..... .... ..... ..... ........... ......
Page 40 of Set 4
IRSG
91-1999108
PRE-ADJU~ AMI'I (AMOUNT FROM LINE 3, 4626)(383,531)(11.943.564)(2,623,422)
ACE DEPRECIATION ADJUSTMENI':
A DEPRECIATION EXPENSE RECCIIPlJTED FOR AMI' PURPOSES 998,063
B DEPRECIATION EXPENSE RECCIIPlJTED FOR ACE PURPOSES
(1) POST-1993 PROPElm'918.638
(2) POST-1989 , PRE-1994 PROPER1"l
(3) PRE-1990 MACRS PROPERTY
(4) PRE-1990 ORIGINAL ACRS PROPERTY
(5) PROPERTY IN SECTION 168(F) (1) THROUGH (4)
( 6 ) C1I'HER PROPER1"l
(7) TCYI'AL ACE DEPRECIATION. ADD 2B(I) THRU 2B(6)918.638
C ACE DEPRECIATION ADJUSTMENI' (LINE 2A - 2B(7))79,425
INCLUSION OF ACE ITEMS INCLUDED IN E&P:
A TAX-EXEMPI' INTEREST INCOME
B DEATH BENEFITS FROM LIFE INSURANCE CONTRACTS
C ALL C1I'HER DIST. FROM LIFE INSURANCE CONTRACTS
D INSIDE BUILDUP OF UNDIST INC IN LIFE INS CONJ'RT
E cmIER ITEMS (REG SEe 1.56(G)-1 (C) (6)(III) - (IX)
F TCYI'AL INCREASE TO ACE DUE TO ACE ITEMS IN E&P
DI SALLOWANCE OF ITDlS Nor DEDlJCT CCIIPlJTING E&P:
A CERTAIN DIVIDENDS RECEIVED
B DIVIDENDS PAID ON CERTAIN PREFERRED STOCK OF
PUBLIC UTILITIES - DEDUCTIBLE UNDER SEC. 247
C DIVIDENDS PAID TO AN ESOP - DEDUCT SEe. 404 (K)
D NON-PATRONAGE DIVIDENDS - DEDUCT SEC. 1382 (C)
E cmIER ITEMS (SEC. 1.56(G)-I(D) (3) (I) & (II)
F TorAL INCREASE TO ACE DUE TO ITEMS Nor IN E&P
cmIER ADJU~S BASED aN RULES FOR E&P
A INI'ANGIBLE DRILLING COSTS
B CIRCULATION EXPENDITURES
C ORGANIZATIONAL EXPENDITURES
D LIFO INVEm'ORY ADJUS'I'MENTS
E INSTALLMENT SALES
F TorAL C1I'HER E&P ADJUSTMENI'S (ADD 5A THRU 5E)
DISALLOWANCE OF LOSS ON EXCHANGE OF DEBT POOLS
ACQUISITION EXPENSES OF LIFE INSURANCE CO.
DEPLEI'ION
. -
BASIS ADJ - GAIN/LOSS ON SALE OR EXCH PROPER1"l
ADJUSTED CURRENT EARNINGS (383.5311 111.943.564)(2.543.997)
09/15/2003 - 10:31:18 AM
CONSOL AVIfirTA " StJBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RE'T'ORN
AVCOM
91-1923158 AVCOMCA91-1981390
AVCOMCO
91-2032766
........ .....,......... ..... ........ ....... ....... ...
ADJUfirTED C!JRRD'n' EARNINGS ADJUSTMml' WORKSHEET' .
... ...... .... ......... ...................... ........
1 PRE-ADJUSI'MEW AM!'I (AMOUNT FRet!' LINE 3, 4626)
2 ACE DEPRECIATION ADJUSTMENJ':
A DEPRECIATION EXPD;SE RECOMRJTED FOR AM!' PURPOSES
B DEPRECIATION EXPD;SE RECOMPUTED FOR ACE PURPOSES
(I) POfirT-1993 PROPERTY
(2) POfirT-1989 , PRE-I994 PROPERTY
(3) PRE-I990 WlCRS PROPERTY
(4) PRE-1990 ORIGINAL ACRS PROPERTY
(5) PROPERTY IN SECTION 168(F) (1) THROUGH (4)( 6) aTHER PROPERTY
(7) TOTAL ACE DEPRECIATION. ADD 2B(1) TIlRU 2B(6)
C ACE DEPRECIATION ADJU5I'MENJ' (LINE 2A - 2B(7))
INCLUSION OF ACE ITEMS INCLUDED IN E&P:
A TAX-EKEMPI' Im'EREfirT INCOME
B DEATH BENEFITS FRet!' LIFE INSURANCE CClNI'RACTSC ALL aTHER DIfirT. FRet!' LIFE INSURANCE CClNI'RACTS
D INSIDE BUILDUP OF UNDlfirT INC IN LIFE INS CCNJ'RT
E aTHER ITEMS (REG SEC 1.56(G)-I(C) (6) (III) - (IX)
F TOTAL INCREASE TO ACE DUE TO ACE ITEMS IN E&P
DISALLOWANCE OF ITEMS NO'I' DEDUCT COMPUTING E&P:A CERTAIN DMDENDS RECEIVED
B DIVIDENDS PAID ON CERTAIN PREFERRED firTOCK OF
FUBLIC 11I'ILITIES - DEDUCTIBLE UNDER SEC. 247
C DIVIDENDS PAID TO AN ESOP - DEDUCT SEC. 404 (K)
D NON-PATRONAGE DMDDIDS - DEDUCT SEC. 1382 (C)
E aTHER ITEMS (SEC. 1.56(G)-I(D) (3) (I) & (II)
F TOTAL INCREASE TO ACE DUE TO ITEMS NO'I' IN E&P
aTHER ADJU5I'MENI'S BASED ON RULES FOR E&P
A INI'ANGIBLE DRILLING COSTS
B CIRCULATION EXPENDITURES
C ORGANIZATIONAL EXPnIDlTURES
D LIFO INVENTORY ADJUS'I'MENI'S
E INfirTALLMENJ' SALES
F TOTAL aTHER E&P ADJUSTMENI'S (ADD 5A THRU 5E)
6 Dr SALLOWANCE OF LOSS ON EXCHANGE OF DEBT POOLS
ACQUISITION EXPD;SES OF LIFE INSURANCE CO.
DEPLEJ'ION
BASIS ADJ - GAIN/LOSS ON SALE OR EXCH PROPERADJUfirTED CURREI'lI' EARNINGS
(28,483,406)
390,374
390,374
390,374
(28.483,406)
AVCet!'ID
82-0509895
Page 40 of Set 5
AVCOMMT81-0523764
09/15/2003 - 10:31:18 AM
CONSOL AVIm'A & SUBSIDIARIES
Year: 2002
2002 CONS. FEDERAL 1120 TAX RETURN
. AVCOMOR
91 -1952432
AVCOMW1\
91 -1952434
AVCOlMf
83-0325965
.... .......... ............ .................. ........
ADJUSTED ClJI!REm' EARNINGS ADJUSTMENT WORKSHEE"I' .
.............. ......... ........... ........ .........
1 PRE-ADJUm'MENI' AMI'I (AMOUNI' FROM LINE 3, 4626)
2 ACE DEPRECIATION ADJUSI'MEm':
A DEPRECIATION EXPENSE RECDMP\J'I'ED FOR AMI' PURPOSES
B DEPRECIATION EXPENSE RECOMRJ'I"ED FOR ACE PURPOSES
(1) POm'-1993 PROPERTY
(2) POm'-1989 , PRE-1994 PROPERTY
(3) PRE-1990 MACRS PROPERTY
(4) PRE-1990 ORIGINAL ACRS PROPERTY
(5) PROPERTY IN SECTION 168 (F) (1) THROUGH (4)
(6) arHER PROPERTY
(7) TOTAL ACE DEPRECIATION. ADD 2B(1) 'I'HRU 2B(6)
C ACE DEPRECIATION ADJUSTMENT (LINE 2A - 2B(7))
INCLUSION OF ACE ITEMS INCLUDED IN E&P:
A TAX-EKEMPI' INJ"EREm' INCOME
B DEATH !!mErITS FROM LIFE INSURANCE CON'I'RACTS
C ALL arHER DIm'. FROM LIFE INSURANCE CON'I'RACTS
D INSIDE BUILDUP OF UNDIm' INC IN LIFE INS CCNI'RT
E arHER ITEMS (REG SEe 1.56(G)-I(C)(6)(IlI) - (IX)
F TOTAL INCREASE TO ACE DUE TO ACE ITEMS IN E&P
4 DI SALLOWANCE OF ITEMS NaI' DEDUCT COMPOTING E&P:
A CERTAIN DMDENDS RECEIVED
B DIVIDENDS PAID ON CERTAIN PREFERRED STOCK OF
PUBLIC UTILITIES - DEDUCTIBLE UNDER SEC. 247
C DMDENDS PAID TO AN ESOP - DEDUCT SEC. 404 (K)
D NON-PATRONAGE DIVIDENDS - DEDUCT SEC. 1382 (C)
E arHER ITEMS (SEC. 1.56(G)-I(D)(3)(I) & (II)
F TOTAL INCREASE TO ACE DUE TO ITEMS NaI' IN E&P
arHER ADJUSTMENTS BASED ON RULES FOR E&P
A INI'ANGIBLE DRILLING COm'S
B CIRCULAT1ON EXPENDITURES
C ORGANIZATIONAL EXPENDITURES
D LIFO INIIENTORY ADJUm'MENI'S
E INm'ALLMENI' SALES
F TOTAL arHER. E&P ADJUSTMENI'S (ADD 5A THRU 5E)
6 DI SALLOWANCE OF LOSS ON EXCHANGE OF DEEIT POOLS
ACQUISITION EXPENSES OF LIFE INSURANCE CO.
DEPU:J"ION
1 BASIS ADJ - GAIN/LOSS ON SALE OR EXCH PROPERTY
j6 ADJUSTED CURREm' EARNINGS
Page 40 of Set 6