20250609Stipulation and Settlement.pdf

11
RECEIVED
Avista Corp. June 9, 2025
1411 East Mission P.O. Box 3727 IDAHO PUBLIC
Spokane, Washington 99220-0500 UTILITIES COMMISSION
Telephone [phone]
Toll Free 800-727-9170
FILED ELECTRONICALLY
June 9, 2025
Commission Secretary
11331 W. Chinden Blvd
Building 8, Suite 201-A
Boise, ID 83714
RE: Case Nos. AVU-E-25-01 &AVU-G-25-01
Enclosed for electronic filing with the Commission in the above-referenced dockets is the
Stipulation and Settlement entered into by all parties to the proceeding. Please direct any
questions related to this filing to Liz Andrews at 509.495.8601.
Sincerely,
?J-4--��-
Patrick Ehrbar
Director of Regulatory Affairs
Enclosures
c: Service List

Anni Glogovac
Counsel for Regulatory Affairs
Avista Corporation
1411 E. Mission Avenue
P.O. Box 3727
Spokane, Washington 99220
Phone: [phone]
Jeff Loll
Deputy Attorney General
Idaho Public Utilities Commission Staff
P.O. Box 83720
Boise, ID 83720-0074
Phone: [phone], Fax: [phone]
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF AVISTA CORPORATION FOR ) CASE NO. AVU-E-25-01
AUTHORITY TO INCREASE ITS RATES ) AVU-G-25-01
AND CHARGES FOR ELECTRIC AND )
NATURAL GAS SERVICE TO ELECTRIC )
AND NATURAL GAS CUSTOMERS IN ) STIPULATION AND SETTLEMENT
THE STATE OF IDAHO )
This Stipulation and Settlement ("Stipulation") is entered into by and among Avista
Corporation, doing business as Avista Utilities ("Avista" or "Company"), the Staff of the Idaho
Public Utilities Commission("Staff'), Clearwater Paper Corporation("Clearwater"),Idaho Forest
Group, LLC ("Idaho Forest"), and Walmart Inc. These entities,who represent all of the parties in
this proceeding, are collectively referred to as the "Settling Parties" and singularly as a "Settling
Party." The Settling Parties understand this Stipulation is subject to approval by the Idaho Public
Utilities Commission ("IPUC" or the "Commission").
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 1

I. INTRODUCTION
1. The terms and conditions of this Stipulation are set forth herein.The Settling Parties
agree that this Stipulation represents a fair,just, and reasonable compromise of all the issues raised
in the proceeding, is in the public interest, and its acceptance by the Commission represents a
reasonable resolution of the multiple issues identified in this case. The Settling Parties, therefore,
recommend that the Commission, in accordance with Idaho Public Utilities Commission Rules of
Procedure (RP) 274, approve the Stipulation and all of its terms and conditions without material
change or condition.
II. BACKGROUND
2. On January 31, 2025, Avista filed an Application with the Commission for
authority to increase revenue effective September 1, 2025, and September 1,2026, for electric and
natural gas service in Idaho. The Company proposed a"Two-Year Rate Plan"with an increase in
electric base revenue of$43.0 million or 14.0% for"Rate Year I", and $17.7 million or 5.0% for
"Rate Year 2".1 With regard to natural gas, the Company proposed an increase in base revenue of
$8.8 or 17.7%for"Rate Year 1",and$1.0 million or 1.7%for"Rate Year 2".By Order No. 36470,
dated February 19, 2025, the Commission provided Notice of the Application and set an
intervention deadline for interested persons and parties to intervene in the case.
3. Petitions to intervene in this proceeding were filed by Clearwater,Idaho Forest,and
Walmart Inc. The Commission granted these interventions in IPUC Order Nos. 36472, 36490, and
36518.
' "Rate Year 1"is defined as September 1,2025 through August 31,2026. "Rate Year 2"is defined as September 1,
2026 through August 31,2027.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 2

4. A settlement conference was held on May 22, 2025. All Parties attended, whether
in person or virtually. As a compromise of positions in this case, and for other considerations as
set forth below, the Settling Parties agree to the following terms:
III. TERMS OF THE STIPULATION AND SETTLEMENT
5. Overview of Settlement and Revenue Requirement. The Settling Parties agree that
Avista should be allowed to implement revised tariff schedules designed to increase annual base
electric revenues by $19,487,000, or 6.3%, effective September 1, 2025, and increase base
revenues by $14,691,000, or 4.5%, effective September 1, 2026. For natural gas, the Settling
Parties agree that Avista should be allowed to increase natural gas base revenue by$4,580,000, or
9.2%, effective September 1, 2025, and decrease base revenues $209,000, or 0.4%, effective
September 1, 2026.
6. Cost of Capital. The Settling Parties agree to a 9.6 percent return on equity, with a
50.0 percent common equity ratio. The capital structure and resulting rate of return is as set forth
below:
Capital Weighted
Component Structure Cost Cost
Total Debt 50.00% 4.95% 2.48%
Common Equity 50.00% 9.60% 4.80%
Total 100.00% 7.28%
A. ELECTRIC REVENUE REQUIREMENT
7. Overview of Electric Revenue Requirement (September 1, 2025)rRate Year 11.
Below is a summary table and descriptions of the electric revenue requirement components agreed
to by the Settling Parties, effective September 1, 2025:
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 3

Table No. 1
SUMMARY TABLE OF ADJUSTMENTS TO ELECTRIC REVENUE REQUIREMENT
EFFECTIVE SEPTEMBER 1,2025
(000s of Dollars)
Revenue
Re quire me nt Rate Base
Amount as Filed: $ 42,951 $ 1,202,677
Adjustments:
a.) Cost of Capital $ (6,116)
b.) Remove 2026 AMA Capital Additions $ (4,715) $ (34,156)
c.) Remove 2026 Revenue and Expense Offsets $ 1,936
d.) Update 2024/2025 Capital Additions $ (357) $ (3,276)
e.) Revise Wildfire Deferral Amortization $ (1,621)
f.) Revise Insurance Deferral Amortization $ (690)
g.) Remove 2026 Officer Labor Increases $ (19)
h.) Update Employee Incentive Expense $ (132)
i.) Remove Escalated Miscellaneous O&M Expense $ (3,399)
j.) Revise Colstrip Regulatory Amortization $ (364)
k.) Revise Net Power Supply Expense $ (4,611)
1.) Update Pro Forma Insurance Expense $ (950)
m.) Remove Property Taxes $ (1,973)
n.) Miscellaneous Adjustments:revise Board of Director expenses,remove $ (453)
Schedule 23 DC Fast Charger Revenues,revise injuries and damages,remove
IS/IT expense escalation,and reclassification of other administrative and general
expenses.
Adjusted Amounts Effective September 1,2025 $ 19,487 $ 1,165,245
a. Cost of Capital. As previously described in ¶6 above, this adjustment reduces the
overall revenue requirement by $6.116 million.
b. Remove 2026 Average-of-Monthly-Average (AMA) Capital Additions. This
adjustment removes the Company's capital additions beyond August 31, 2025,
included by the Company for Rate Year 1,reflecting only plant investment prior to the
September 1, 2025, effective date. This adjustment decreases the overall revenue
requirement by $4.715 million and reduces net rate base by $34.156 million.
c. Remove 2026 Revenue and Expense Offsets. This adjustment removes the revenue
and O&M expense offsets beyond August 31,2025,included by the Company for Rate
Year 1. This adjustment increases the overall revenue requirement by $1.936 million.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 4

d. Update 2024/2025 Capital Additions. This adjustment reflects updated actual and pro
formed 2024 and 2025 capital additions through August 31, 2025. This adjustment
decreases the overall revenue requirement by $357,000 and reduces net rate base by
$3.276 million.
e. Revise Wildfire Deferral Amortization. This adjustment revises the Company's
proposed amortization of its Wildfire Expense Balancing Account deferral, reflecting
the deferred balance from October 1, 2022 through September 30, 2024 of $6.46
million, from a two (2) year amortization to a four (4) year amortization. This
adjustment reduces the overall revenue requirement by $1.621 million. See Wildfire
Expense Balancing Account discussion at¶13 below.
f. Revise Insurance Deferral Amortization. This adjustment revises the Company's
proposed amortization of its Insurance Expense Balancing Account deferral, reflecting
the deferred balance from September 1, 2023 through September 30, 2024 of $2.75
million, from a two (2) year amortization to a four (4) year amortization.2 This
adjustment reduces the overall revenue requirement by $690,000. See Insurance
Expense Balancing Account discussion at¶15 below.
g. Removes 2026 Officer Labor Increases. Removes the 2026 incremental officer labor
increase proposed by the Company. This adjustment decreases the overall revenue
requirement by $19,000.
h. Update Employee Incentive Expense. This adjustment revises the six-year average of
Employee Incentive Expense to reflect payout years 2019 through 2024. This
adjustment decreases the overall revenue requirement by $132,000.
2 The Settling Parties agree to amortize the natural gas insurance deferral balance as of September 30, 2024 over two
years,as proposed by the Company.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 5

i. Remove Escalated Miscellaneous O&M expenses. This adjustment removes the
escalated O&M expense pro formed by the Company. This adjustment decreases the
overall revenue requirement by $3,399,000.
j. Revise Colstrip Re ug latory Amortizations. This adjustment revises the Colstrip
Regulatory Amortization expense to be included over the Two-Year Rate Plan,
delaying recovery, but otherwise the scheduled regulatory amortization is as filed by
the Company beginning September 1, 2027. This adjustment decreases the overall
revenue requirement by $364,000.
k. Revise Net Power Supply Expense. This adjustment revises Idaho net power supply
expenses as discussed below,decreasing the Idaho electric overall revenue requirement
by$4,611,000. See Power Cost Adjustment(PCA) discussion at¶11 below.3
i. Net Power Soply Correction. The Settling Parties agree to reflect
corrections to net power supply expense, from that filed by the Company,
reducing system net power supply expense by $11.2 million, and Idaho
allocated net power supply expense by$4.0 million.
ii. Palouse Wind. The Settling Parties agree to remove the cost of the Palouse
Wind4 Power Purchase Agreement ("PPA") and replace it with the
optimized cost of the Company's other resources to determine the
Company's Net Power Supply Expense both in base rates and in the Power
Cost Adjustment(PCA)mechanism. This adjustment decreases system net
s Idaho's share of net power supply costs reflects a production and transmission(P/T)ratio of 35.52%.
a The Palouse Wind PPA is a 30-year contract that was executed in 2011 by the Company who purchases all of its
output (105 MW nameplate capacity) and environmental attributes. The project began commercial operation in
December 2012.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 6

power supply expense by $1.7 million and Idaho's share by $605,000 in
base rates and in actual cost in the PCA.
iii. Shaping Adjustment. The Parties agree to include a monthly "shaping"
adjustment of net power supply expenses for the period September 1, 2025
through August 31,2026,to better reflect and match recovery of costs,using
the monthly percentage of net power supply expense reflected in Rate Year
2(September 1,2026 through August 31,2027). This"shaping"adjustment,
reflected in Appendix A, has no impact on annual system or Idaho share of
net expenses.
1. Update Pro Forma Insurance Expense. This adjustment reflects updated pro formed
insurance expense from that as-filed by the Company. This adjustment decreases the
overall revenue requirement by $950,000. See Insurance Balancing Account
discussion at¶15 below.
in. Remove Property Taxes. This adjustment removes property tax expense beginning
January 1, 2026 from base rates, consistent with the new Idaho legislation change to a
per kWh/per therm tax which will be individually charged on customers' bills. This
adjustment decreases the overall revenue requirement by $1.973 million.
n. Miscellaneous Adjustments. This adjustment reflects the net change in operating
expenses and certain revenue related to: 1) removing 50% of Board of Director
expenses and fees ($286,000); 2) adding Schedule 23 DC Fast Charge revenue
($23,000); 3) removing certain injury and damage expense from the six-year average
($4,000); 4) removing escalated Information Systems/Information Technology(IS/IT)
expenses ($71,000); 5) removal of expiring land lease ($4,000) and 6) removal of
miscellaneous A&G expenses related to certain credit card transactions, annual report
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 7

expenses and other miscellaneous charges ($65,000). The net effect of this adjustment
decreases the overall revenue requirement by $453,000.
8. Overview of Electric Revenue Requirement (September 1, 2026) (Rate Year 21.
Below is a summary table and descriptions of the incremental electric revenue requirement
components agreed to by the Settling Parties effective September 1, 2026:
Table No. 2
EFFECTIVE SEPTEMBER 1,2026
(000s of Dollars)
Revenue
Requirement Rate Base
Rate Base Amount Effective September 1,2025 $ 1,165,245
Incremental Revenue Adjustment to September 1,2025 Rate Change
(see Table No. 1):
a.) Add Incremental Capital and Expenses:
i. Net Power Supply Expense and Transmission Revenue $ 13,567
ii. AMA 2026 Capital Additions $ 4,715 $ 34,156
R Miscellaneous Capital Adjustments $ (143) $ (1,720)
iv. Property Tax Expense $ (784)
V. 2026 Union/Non-Union Labor Increase $ 1,281
vi. Employee Benefits $ 320
vii 2026 Growth Revenue and O&M Offsets $ (1,921)
viii. Revise Colstrip/CS2 Major Maintenance Expense $ (1,511)
ix. Remove Colstrip Depreciation Expense $ (986)
X. Revise Excess Deferred Income Tax(EDIT) $ 153
September 1,2026 Incremental Revenue Adjustment and Rate Base
Amount(above September 1,2025 Rate Change -see Table No. 1) $ 14,691 $ 1,197,681
a. Add Incremental 2025/2026 Related Capital and Expenses to Rate Year 2
(incremental above Rate Year 1).
i. Net Power Supply Expense and Transmission Revenue. Includes power
supply expense and transmission revenues (net power supply expense)
above the Rate Year 1 level, to reflect Rate Year 2 net power supply
expenses, as-filed by the Company, after including the adjustment for the
Palouse Wind PPA. This adjustment increases overall Idaho electric
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 8

revenue requirement by$13.567 million in Rate Year 2, above Rate Year 1
levels. See Power Cost Adjustment(PCA) discussion at¶11 below.
ii. AMA 2026 Capital Additions. Includes capital additions from September 1,
2025 through August 31, 2026 on an AMA basis, prior to the Rate Year 2
September 1, 2026, effective date. This adjustment increases the overall
revenue requirement by $4.715 million and increases net rate base by
$34.156 million.
iii. Miscellaneous Capital Adjustments. This adjustment removes a level of
capital investment from the level filed by the Company, to reflect the net
impact of projects that will not be completed as pro formed September 1,
2025 through August 31, 2026. This adjustment decreases the overall
revenue requirement by $143,000 and reduces net rate base by $1.72
million.
iv. Property Tax Expense. Removes the remaining property tax expense
included in Rate Year 1 (balance associated with September 1, 2025 -
December 31, 2025 expense). This adjustment decreases the overall
revenue requirement by $784,000.
V. 2026 Union/Non-Union Labor Increases. Includes the 2026 union and non-
union labor increases. This adjustment increases the overall revenue
requirement by $1,281,000.
vi. Employee Benefits. Includes 2026 incremental employee benefit expenses
above Rate Year 1 levels. This adjustment increases the overall revenue
requirement by $320,000.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 9

vii. 2026 Growth Revenue and O&M Offsets. Reflects the 2026 incremental
revenue associated with 2026 growth capital and reduction in O&M
expense, associated with the inclusion of 2026 capital investment. This
adjustment decreases the overall revenue requirement by $1.921 million.
viii. Revise Colstri12/CS2 Major Maintenance Expense. Revises the
Colstrip/CS2 Major Maintenance expense level included in Rate Year 1 to
reflect the revised expense for Rate Year 2. This adjust reflects the revised
amortization of Colstrip and CS2 deferred expenses and the revised, CS2
only, system maintenance expense baseline of $12,350,250 effective
January 1, 2027.5 This adjustment decreases the overall revenue
requirement by $1.511 million.
ix. Remove Colstrip Depreciation Expense. Reflects the removal of the
remaining Colstrip depreciation expense included in Rate Year 1, to reflect
the transfer of the Company's ownership of Colstrip Units 3 and 4 to
NorthWestern Energy effective January 1, 2026, as discussed by the
Company in its direct case. This adjustment decreases the overall revenue
requirement by $986,000.
X. Revise Excess Deferred Income Tax (EDIT). Adjusts the electric EDIT
amortization expense to reflect the level of EDIT amortization expense
expected in the twelve-month period September 1,2026 through August 31,
5 The Parties agree to revise the system CS2/Colstrip Maintenance Expense Baseline from$20,352,021 established in
AVU-E-15-07,to a system CS2 Maintenance Expense Baseline,only,of$12,350,250 effective January 1,2027. The
existing mechanism,prior to September 1,2027,will continue to track the changes in Colstrip maintenance expense
that will occur through December 31,2025,after which will expire,and inclusion of the CS2 major overhaul occurring
in 2026.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 10

2027, incremental to Rate Year 1 levels. This adjustment increases the
overall revenue requirement by $153,000.
B. NATURAL GAS REVENUE REQUIREMENT
9. Overview of Natural Gas Revenue Requirement (September 1, 2025) (Rate Year
11. Below is a summary table and descriptions of the natural gas revenue requirement components
agreed to by the Settling Parties effective September 1, 2025:
Table No. 3
SUMMARY TABLE OF ADJUSTMENTS TO NATURAL GAS REVENUE REQUIREMENT
EFFECTIVE SEPTEMBER 1,2025
(000s of Dollars)
Revenue
Re quire me nt Rate B as e
Amount as Filed: $ 8,803 $ 236,902
Adjustments:
a.) Cost of Capital $ (1,205)
b.) Remove 2026 AMA Capital Additions $ (460) $ (4,178)
c.) Remove 2026 Revenue and Expense Offsets $ 754
d.) Update 2024/2025 Capital Additions $ (4) $ (29)
e.) Revise Williams Pipeline Outage Deferral Amortization $ (1,453)
f.) Remove 2026 Officer Labor Increases $ (5)
g.) Update Employee Incentive Expense $ (35)
It.) Remove Escalated Miscellaneous O&M Expense $ (708)
i.) Update Pro Forma Insurance Expense $ (155)
j.) Remove Property Taxes $ (836)
k.) Miscellaneous Adjustments:revise Board of Director expenses,revise injuries $ (117)
and damages,remove IS/IT expense escalation,and reclassification of other
administrative and general expenses.
Adjusted Amounts Effective September 1,2025 $ 4,580 $ 232,695
a. Cost of Capital. As previously described(see¶6 above). This adjustment reduces the
overall revenue requirement by $1.205 million.
b. Remove 2026 AMA Capital Additions. This adjustment removes the Company's
capital additions beyond August 31, 2025, included by the Company for Rate Year 1,
reflecting only plant investment prior to the September 1, 2025, effective date. This
adjustment decreases the overall revenue requirement by$460,000 and reduces net rate
base by$4.178 million.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 11

c. Remove 2026 Revenue and Expense Offsets. This adjustment removes the revenue
and O&M expense offsets beyond August 31,2025,included by the Company for Rate
Year 1. This adjustment increases the overall revenue requirement by $754,000.
d. Update 2024/2025 Capital Additions. This adjustment reflects updated actual and pro
formed 2024 and 2025 capital additions through August 31, 2025. This adjustment
decreases overall revenue requirement by$4,000 and reduces net rate base by$29,000.
e. Revise Williams Pipeline Outage Deferral Amortization. This adjustment revises the
Company's proposed amortization of its Williams Pipeline Outage deferral, reflecting
the deferred balance including interest of$6.4 million,from a two(2)year amortization
to a four (4) year amortization. This adjustment reduces the overall revenue
requirement by $1.453 million.
f. Remove 2026 Officer Labor Increase. Removes the 2026 incremental officer labor
increase proposed by the Company. This adjustment decreases the overall revenue
requirement by $5,000.
g. Update Employee Incentive Expense. This adjustment revises the six-year average of
Employee Incentive Expense to reflect payout years 2019 through 2024. This
adjustment decreases the overall revenue requirement by $35,000.
h. Remove Escalated Miscellaneous O&M expenses. This adjustment removes the
escalated O&M expense pro formed by the Company. This adjustment decreases the
overall revenue requirement by $708,000.
i. Update Pro Forma Insurance Expense. This adjustment reflects updated pro formed
insurance expense from that filed by the Company. This adjustment decreases the
overall revenue requirement by$155,000. See Insurance Balancing Account discussion
at¶15 below.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 12

j. Remove Property Taxes. This adjustment removes property tax expense beginning
January 1, 2026 from base rates, consistent with the new Idaho legislation change to a
per kWh/per therm tax which will be individually charged on customers' bills. This
adjustment decreases the overall revenue requirement by $836,000.
k. Miscellaneous Adjustments. Reflects the net change in operating expenses related to:
1) removing 50% of Board of Director expenses and fees ($76,000); 2) removing
certain injury and damage expense from the six-year average ($7,000); 3) removing
escalated IS/IT expenses ($15,000); 4) removal of expiring land lease ($1,000) and 5)
removal of miscellaneous A&G expenses related to certain credit card transactions,
annual report expenses and other miscellaneous charges ($18,000). The net effect of
this adjustment decreases the overall revenue requirement by$117,000.
10. Overview of Natural Gas Revenue Requirement (September 1, 2026)r Rate Year
21. Below is a summary table and descriptions of the incremental Natural Gas revenue requirement
components agreed to by the Settling Parties effective September 1, 2026:
Table No. 4
SUMMARY TABLE OF ADJUSTMENTS TO NATURAL GAS REVENUE REQUIREMENT
EFFECTIVE SEPTEMBER 1,2026
(000s of Dollars)
Revenue
Requirement— Rate B as e
Rate Base Amount Effective September 1,2026 $ 232,695
Incremental Revenue Adjustment to September 1,2025 Rate Change
(see Table No.3):
a.) Add Incremental Capital and Expenses:
i. AMA 2026 Capital Additions $ 465 $ 4,178
ii. Property Tax Expense $ (350)
iii. 2026 Union/Non-Union Labor Increase $ 360
iv. Employee Benefits $ 85
V. 2026 Growth Revenue and O&M Offsets $ (769)
September 1,2026 Revenue Adjustment and Rate Base
Amounts (below September 1,2025 Rate Change -see Table No.3) $ (209) $ 236,873
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 13

a. Add Incremental 2025/2026 Related Capital and Expenses to Rate Year 2
(incremental above Rate Year 1).
i. AMA 2026 Capital Additions.Includes capital additions from September 1,
2025 through August 31, 2026 on an AMA basis, prior to the Rate Year 2
September 1, 2026, effective date. This adjustment increases the overall
revenue requirement by $465,000 and increases net rate base by $4.178
million.
ii. Property Tax Expense. Removes the remaining property tax expense
included in Rate Year 1 (balance associated with September 1, 2025 -
December 31, 2025 expense). This adjustment decreases the overall
revenue requirement by $350,000.
iii. 2026 Union/Non-Union Labor Increases. Includes the 2026 union and non-
union labor increases. This adjustment increases the overall revenue
requirement by $360,000.
iv. Employee Benefits. Includes 2026 incremental employee benefit expenses
above Rate Year 1 levels. This adjustment increases the overall revenue
requirement by $85,000.
V. 2026 Growth Revenue and O&M Offsets. Reflects the 2026 incremental
revenue associated with 2026 growth capital and reduction in O&M
expense, associated with the inclusion of 2026 capital investment. This
adjustment decreases the overall revenue requirement by $769,000.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 14

C. OTHER SETTLEMENT COMPONENTS
11. PCA Authorized Level of Expense. The new level of power supply revenues,
expenses, retail load, and Load Change Adjustment Rate resulting from the September 1, 2025
(Rate Year 1) and September 1, 2026 (Rate Year 2) settlement revenue requirement for purposes
of the monthly PCA mechanism calculations are detailed in Appendix A, pages 1 (Rate Year 1)
and 2 (Rate Year 2).
12. Electric and Natural Gas Fixed Cost Adjustment Mechanisms Authorized Base.
The new level of baseline values for the electric and natural gas Fixed Cost Adjustment Mechanism
(FCA) resulting from the September 1, 2025 and September 1, 2026, settlement revenue
requirements are detailed as follows:
• Appendix B — September 1, 2025 Electric FCA Base
• Appendix C— September 1, 2026 Electric FCA Base
• Appendix D— September 1, 2025 Natural Gas FCA Base
• Appendix E— September 1, 2026 Natural Gas FCA Base
13. Wildfire Balancing Account. The Settling Parties agree to revise the two-way
Wildfire O&M Expense Balancing Account authorized "base" level to $5.740 million annually,
effective September 1, 2025. The incremental balance deferred, beyond the existing deferred
balance as of September 30, 2024 being amortized over a 4-year period in this proceeding (see¶7
e. above), will be included for review and recovery in future general rate cases.
14. Wildfire Resiliency Plan. The Settling Parties agree to the following Wildfire
Resiliency Plan ("WRP") changes:
(a) The Company agrees to submit a plan to Commission Staff for review and
prior to the next annual update that details how the Company identifies, selects, and
evaluates projects as least-cost least-risk for:
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 15

i. How and when the Company considers/selects line rebuilding within the WRP
(consistent with Senate Bill 1183 3(b),(e)).
ii. How and when the Company considers/selects undergrounding lines within the
WRP (consistent with Senate Bill 1183 3(b),(e)).
(b) List all pilot projects within the WRP and include the current status of the
pilot and explain how the Company is evaluating least-cost solutions.
(c) Add a section to the WRP where it explains how the Company addressed
Staffs recommendations to the WRP and discuss other high-level major updates/changes
to the WRP since the last filed version.
15. Insurance Expense Balancing Account. The Settling Parties agree to revise the
two-way electric and natural gas Insurance Expense Balancing Account authorized annual "base"
levels to $8.611 million for electric and $954,000 for natural gas, effective September 1, 2025.
The incremental balance deferred, beyond the existing deferred balance as of September 30, 2024
being amortized over a 4-year period for electric and over a 2-year period for natural gas, in this
proceeding(see¶7 f. above),will be included for review and recovery in future general rate cases.
16. Re ug latory Amortizations. The Settling Parties agree to the Regulatory
Amortizations as filed by the Company6 reflecting a two-year amortization, with the exception of
the Wildfire Expense Balancing Account Deferral amortization (see ¶ 13 above), the electric
Insurance Expense Balancing Account Deferral amortization (see ¶ 15 above), and the Williams
Pipeline Outage Deferral amortization(see¶9 e. above),which the Settling Parties agree to revise
from a two-year amortization to a four-year amortization, as discussed above.
6 The Regulatory amortizations are discussed in the direct testimony of Ms. Schultz at pages 43 to 47.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 16

17. Colstrip Regulatory Assets and Accounting. The Settling Parties agree to the
Colstrip Regulatory Amortizations and accounting adjustments as filed by the Company. (See
also¶7 j.)
18. Capital Projects Included in Rates. The Settling Parties agree that the capital
projects that have transferred to plant as of January 31,2025 are deemed prudent, and those capital
additions that transfer after that date may still be reviewed for further prudence in the Company's
next general rate case.
19. Capital Documentation. Avista agrees to meet with Staff and other interested
parties within nine months of the final order of this rate case to discuss supporting documentation
for capital additions that the Company will include in its next general rate case, including
documentation for projects agreed-to in this settlement, but which can still be reviewed as noted
in the "Capital Projects Included in Rates"provision above.
20. Hourly Class Cost of Service. Avista agrees to meet with Staff and other interested
parties,prior to the next general rate case,to discuss conducting a hourly class cost of service study
that could be included in the next general rate case or when it can feasibly do so, given the need
for a fully deployed AMI system.
21. Export Credit Rate. Avista agrees to meet with Staff and other interested parties
within six months of the final order of this rate case to discuss the Company conducting a study to
quantify the costs and benefits of on-site generation to determine an appropriate value for exports,
the Export Credit Rate.
22. Idaho Forest Group. Avista agrees to meet with Idaho Forest Group within six
months of the final order of this rate case to discuss opportunities related to energy efficiency,
I The accounting treatment of the Colstrip Regulatory amortization, Colstrip additions and transfer of Colstrip Units
3 and 4 at December 31,2025 to NorthWestern Energy,are discussed in the direct testimony of Ms.Andrews at pages
16 to 24.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 17

demand response, on-site generation opportunities, conjunctive billing, or any other utility-related
issues.
23. Weather Normalization. While Staff supports the Company's weather
normalization methodology used in this case, the parties agree to meet and confer prior to the
Company's next general rate case to evaluate the use of a 20-year rolling average methodology
(and not using the complete actual test year data in regression modeling). The meeting will discuss
Staff s preference that the regression model include actual data up to the end of the test year
included in the rate case filing, instead of stopping at the end of the most recent calendar year.
Discussion should also address the model and it being adjusted outside of the timeframe of the
data used to create it.
24. Adlyl-A Pe Replacement. Avista agrees to meet with Staff and other interested
parties within six months of the final order of this rate case to discuss potential mechanisms to
speed up replacement of Aldyl-A pipe, and other priority pipe replacement for public safety.
D. COST OF SERVICE/RATE SPREAD/RATE DESIGN
25. Cost ofService/Rate Spread Base Rate Changes). The Settling Parties do not agree
on any particular cost of service methodology. In recognition,however,that certain rate schedules
are generally above or below their relative cost of service, the Settling Parties agree that Schedule
25P should receive 25%, Street and Area Lights 75%, Schedules 1 and 25 100%, Schedules 21/22
and 31/32 125%, and Schedules 11/12 105% of the overall percentage base rate changes. For
natural gas, the Settling Parties agreed to apply the margin increase on September 1, 2025 to
Schedule 101. The margin decrease on September 1, 2026 will be applied evenly to Schedules
111/112 and 146.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 18

26. Rate Design. The Settling Parties agree to the rate design changes proposed by the
Company in Mr. Miller's direct testimony for the September 1,2025, and September 1,2026,base
rate increases except for certain basic charges and volumetric rates.$ The basic charges for
Schedules 1, 11, 12, 31, 32 and 101 will remain at current levels. Appendix F provides a summary
of the current and revised rates and charges (as per the Settlement) for electric and natural gas
service.
27. Resulting Percentage Change by Electric Service Schedule. The following tables
reflect the agreed-upon percentage change by schedule for electric service:
Effective September 1, 2025 (Rate Year 1)
Increase in Base Increase in
Rate Schedule Revenue Billing Revenue
Residential Schedule 1 6.3% 6.7%
General Service Schedules 11/12 6.6% 6.7%
Large General Service Schedules 21/22 7.9% 8.0%
Extra Large General Service Schedule 25 6.3% 6.5%
Clearwater Paper Schedule 25P 1.6% 1.6%
Pumping Service Schedules 31/32 7.9% 8.0%
Street&Area Lights Schedules 41-48 4.8% 4.6%
Overall 6.3% 6.6%
Effective September 1,2026 (Rate Year 2)
Increase in Base Increase in
Rate Schedule Revenue Billing Revenue
Residential Schedule 1 4.5% 4.7%
General Service Schedules 11/12 4.7% 4.8%
Large General Service Schedules 21/22 5.5% 5.6%
Extra Large General Service Schedule 25 4.5% 4.6%
Clearwater Paper Schedule 25P 1.2% 1.2%
Pumping Service Schedules 31/32 5.5% 5.6%
Street&Area Lights Schedules 41-48 3.4% 3.3%
Overall 4.5% 4.6%
Resulting Percentage Increase by Natural Gas Service Schedule. The following tables
reflect the agreed-upon percentage increase by schedule for natural gas service:
8 Sched 11 volumetric increase only applied to Block 2 for RY1;increase in RY2 applied on a uniform%basis.
STIPULATION AND SETTLEMENT-AVU-E-25-01 &AVU-G-25-01 Page 19

Effective September 1, 2025 (Rate Year 1)
Increase in Increase in
Rate Schedule Margin Revenue Billing Revenue
General Service Schedule 101 11.1% 6.7%
Large General Service Schedules 111/112 0.0% 0.0%
Interrupt. Sales Service Schedules 131/132 0.0% 0.0%
Transportation Service Schedule 146 0.0% 0.0%
Overall 9.2% 5.4%
Effective September 1, 2026 (Rate Year 2)
Increase in Increase in
Rate Schedule Margin Revenue Billing Revenue
General Service Schedule 101 0.0% 0.0%
Large General Service Schedules 111/112 -2.5% -1.1%
Interrupt. Sales Service Schedules 131/132 0.0% 0.0%
Transportation Service Schedule 146 -2.5% -2.6%
Overall -0.4% -0.2%
IV. OTHER GENERAL PROVISIONS
28. The Settling Parties agree that this Stipulation represents a compromise of the
positions of the Settling Parties in this case. As provided in RP 272, other than any testimony filed
in support of the approval of this Stipulation,and except to the extent necessary for a Settling Party
to explain before the Commission its own statements and positions with respect to the Stipulation,
all statements made and positions taken in negotiations relating to this Stipulation shall be
confidential and will not be admissible in evidence in this or any other proceeding, unless all
Settling Parties to the negotiation agree to the contrary in writing.
29. The Settling Parties submit this Stipulation to the Commission and recommend
approval in its entirety pursuant to RP 274. Settling Parties shall support this Stipulation before
the Commission, and no Settling Party shall appeal a Commission Order approving the Stipulation
or an issue resolved by the Stipulation. If this Stipulation is challenged by any person not a party
to the Stipulation, the Settling Parties to this Stipulation reserve the right to file testimony, cross-
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 20

examine witnesses and put on such case as they deem appropriate to respond fully to the issues
presented,including the right to raise issues that are incorporated in the settlement terms embodied
in this Stipulation.Notwithstanding this reservation of rights,the Settling Parties to this Stipulation
agree that they will continue to support the Commission's adoption of the terms of this Stipulation.
30. If the Commission rejects any part or all of this Stipulation or imposes any
additional material conditions on approval of this Stipulation,each Settling Parry reserves the right,
upon written notice to the Commission and the other Parties to this proceeding, within 14 days of
the date of such action by the Commission, to withdraw from this Stipulation. In such case, no
Settling Party shall be bound or prejudiced by the terms of this Stipulation, and each Settling Party
shall be entitled to seek reconsideration of the Commission's order, file testimony as it chooses,
cross-examine witnesses, and do all other things necessary to put on such case as it deems
appropriate. In such case, the Settling Parties immediately will request the prompt reconvening of
a prehearing conference for purposes of establishing a procedural schedule for the completion of
the case, in accordance with law.
31. The Settling Parties agree that this Stipulation is in the public interest and that all
of its terms and conditions are fair,just and reasonable.
32. No Settling Party shall be bound, benefited or prejudiced by any position asserted
in the negotiation of this Stipulation, except to the extent expressly stated herein, nor shall this
Stipulation be construed as a waiver of the rights of any Settling Party unless such rights are
expressly waived herein. Execution of this Stipulation shall not be deemed to constitute an
acknowledgment by any Settling Party of the validity or invalidity of any particular method,theory
or principle of regulation or cost recovery. No Settling Party shall be deemed to have agreed that
any method, theory or principle of regulation or cost recovery employed in arriving at this
Stipulation is appropriate for resolving any issues in any other proceeding in the future.No findings
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 21

of fact or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
34. The obligations of the Settling Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
35. This Stipulation may be executed in counterparts and each signed counterpart shall
constitute an original document.
DATED this Z day of June, 2025.
Avista Corporation Idaho Public Utilities Commission Staff
By: Am/,( M4By:
Anni Glogovac Jeff Loll
Attorney for Avista Corporation Deputy Attorney General
Clearwater Paper Corporation Idaho Forest Group LLC
By: By:
Peter Richardson Andrew Moratzka
Attorney for Clearwater Paper Attorney for Idaho Forest Group LLC
Corporation
Walmart, Inc.
By:
Justina A. Caviglia
Attorney for Walmart Inc.
STIPULATION AND SETTLEMENT—AVU-E-25-01 & AVU-G-25-01 Page 22

of fact or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
33. The obligations of the Settling Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
34. This Stipulation may be executed in counterparts and each signed counterpart shall
constitute an original document.
�L
DATED this day of June, 2025.
Avista Corporation Idaho Public Utilities Commission Staff
Sttaf/f,�
By: _ By:�/
Anni Glogovac Adam Triplett
Attorney for Avista Corporation Deputy Attorney General
Clearwater Paper Corporation Idaho Forest Group LLC
By: By:
Peter Richardson Andrew Moratzka
Attorney for Clearwater Paper Attorney for Idaho Forest Group LLC
Corporation
Walmart, Inc.
By:
Justina A. Caviglia
Attorney for Walmart Inc.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 22

of fact or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
34. The obligations of the Settling Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
35. This Stipulation may be executed in counterparts and each signed counterpart shall
constitute an original document.
DATED this day of June, 2025.
Avista Corporation Idaho Public Utilities Commission Staff
By: By:
Anni Glogovac Jeff Loll
Attorney for Avista Corporation Deputy Attorney General
Clearwater Paper Corporation Idaho Forest Group LLC
Peter Ric ardson Andrew Moratzka
Attorney for Clea ater Pap Attorney for Idaho Forest Group LLC
Corporation
Walmart, Inc.
By:
Justina A. Caviglia
Attorney for Walmart Inc.
STIPULATION AND SETTLEMENT—AVU-E-25-01 & AVU-G-25-01 Page 22

of fact or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
34. The obligations of the Settling Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
35. This Stipulation may be executed in counterparts and each signed counterpart shall
constitute an original document.
DATED this 5th day of June, 2025.
Avista Corporation Idaho Public Utilities Commission Staff
By: By:
Anni Glogovac Jeff Loll
Attorney for Avista Corporation Deputy Attorney General
Clearwater Paper Corporation Idaho Forest Group LLC
By. By:
Peter Richardson Andrew Moratzka
Attorney for Clearwater Paper Attorney for Idaho Forest Group LLC
Corporation
Walmart, Inc.
By:
Justina A. Caviglia
Attorney for Walmart Inc.
STIPULATION AND SETTLEMENT—AVU-E-25-01 &AVU-G-25-01 Page 22

of fact or conclusions of law other than those stated herein shall be deemed to be implicit in this
Stipulation.
34. The obligations of the Settling Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and upon
such approval being upheld on appeal, if any, by a court of competent jurisdiction.
35. This Stipulation may be executed in counterparts and each signed counterpart shall
constitute an original document.
DATED this day of June, 2025.
Avista Corporation Idaho Public Utilities Commission Staff
By: By:
Anni Glogovac Jeff Loll
Attorney for Avista Corporation Deputy Attorney General
Clearwater Paper Corporation Idaho Forest Group LLC
By: By:
Peter Richardson Andrew Moratzka
Attorney for Clearwater Paper Attorney for Idaho Forest Group LLC
Corporation
Walm , Inc.
By:
ti A. CaGall
Attorney forrt Inc.
STIPULATION AND SETTLEMENT—AVU-E-25-01 & AVU-G-25-01 Page 22

CERTIFICATE OF SERVICE
I HEREBY CERTIFY that I have this 9th day of June, 2025, served the Stipulation and
Settlement entered into by all parties to the proceeding in Case Nos. AVU-E-25-01 and AVU-
G-25-01, upon the following parties from the last general rate filing, through electronic mail:
Commission Staff: Clearwater Paper:
Chris Burdin/Jeff Loll Peter J. Richardson
Deputy Attorneys General Richardson Adams
Idaho Public Utilities Commission 515 N. 27th Street
11331 W. Chinden Blvd PO Box 7218
Building 8, Suite 201-A Boise, ID 83702
Boise, ID 83714 [e-mail]
Chris.burdinkpuc.Idaho.gov
[e-mail] Dr. Don Reading
280 S. Silverwood Way
Monica Barrios-Sanchez Eagle, ID 83616
Idaho Public Utilities Commission dreading@mindspring com
11331 W. Chinden Blvd [e-mail]
Building 8, Suite 201-A nathan.smith�ic,clearwaterpaper.com
Boise, ID 83714 [e-mail]
secretM(ibpuc.Idaho.gov
Idaho Forest Group: Walmart:
Andrew Moratzka Justina A. Caviglia
Stoel Rives LLP Parsons Behle & Latimer
33 South Sixth Street, Suite 4200 50 East Liberty Street, Suite 750
Minneapolis, MN 55405 Reno,NV 89502
[e-mail] [e-mail]
Larry Crowley Jaime McGovern
The Energy Strategies Institute, Inc. Director, Energy Services
3738 S. Harris Ranch Ave. Walmart Inc.
Boise, ID 83716 2608 Southeast"J" Street
[e-mail] Bentonville, AR 72716
Jaime.mc og [e-mail]
Bradley R. Mullins
Principal Consultant
MW Analytics
brmullins(a,mwanalytics.com
/s/Athena Allen
Athena Allen
Regulatory Affairs Analyst

Avista Corp
PCA Authorized Expense and Retail Sales(Annual)- Rate Year 1 (effective September 1,2025)
Based on Pro forma 9/1/2025-8/31/2026
7/1/2023-6/30/2024 Historic Normalized Loads
PCA Authorized Power Supply Expense-System Numbers(1)
Total Seo Oct Nov Dec Jan Feb Mar Air May Jun Jul AAu
Account 555-Purchased Power $190,259,068 $12,753,120 $13,316,871 $11,607,682 $12,096,106 $22,800,890 $14,553,299 $14,292,153 $16,075,993 $16,801,795 $16,631,043 $17,031,155 $22,298,963
Account 501-Thermal Fuel $19,215,574 $3,968,536 $3,155,810 $3,272,978 $3,539,225 $679,663 $922,483 $869,703 $433,873 $101,373 $330,873 $926,933 $1,014,123
Account 537-MT Invasive Species $780,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000
Account 547-Natural Gas Fuel $104,787,516 $8,781,685 $7,732,236 $10,506,214 $13,732,592 $8,712,646 $11,748,648 $9,927,317 $5,970,843 $4,074,001 $4,753,424 $8,735,538 $10,112,369
Account 557-Other Expenses $958,465 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872
Account 565-Transmission Expense $32,922,334 $2,743,528 $2,743,528 $2,743,528 $2,743,528 $2,743,528 $2,743,528 $2,743,528 $2,743,528 $2,743,528 $2,743,528 $2,743,528 $2,743,528
Account 456-Other Revenue $17,468,723 $1,337,159 $1,088,750 $1,265,257 $2,162,511 $3,582,523 $1,723,440 $1,121,053 $589,881 $1,040,209 $994,579 $1,252,789 $1,310,571
Account 447-Sale for Resale -$172,461,699 -$19,953,584 -$15,137,594 -$18,382,654 -$26,178,834 -$1,416,534 -$13,038,624 -$9,709,334 -$11,804,984 -$14,837,724 -$17,413,234 -$15,799,934 -$8,788,664
Power Supply Expense $193,929,981 $9,775,317 $13,044,474 $11,157,877 $8,240,001 $37,247,588 $18,797,646 $19,389,292 $14,154,006 $10,068,054 $8,185,084 $15,034,881 $28,835,762
Account 456-Transmission Revenue(2) -$37,482,160 -$3,099,146 -$3,125,305 -$2,986,534 -$3,189,458 -$3,183,581 -$3,191,635 -$3,172,317 -$3,771,567 -$2,633,999 -$2,846,226 -$3,400,571 -$2,881,821
Total Authorized Expense $156,447,821 $6,676,171 $9,919,169 $8,171,343 $5,050,543 $34,064,008 $15,606,011 $16,216,975 $10,382,439 $7,434,055 $5,338,858 $11,634,310 $25,953,940
Shaping Adjustment $0 $ 3,839,288 $ 4,121,443 $ 5,998,200 $ 9,178,058 $(4,507,858) $ 60,685 $(3,879,221) $ 10,013 $ (1,645,892) $ 290,881 $(5,544,900) $(7,920,697)
Adjusted Authorized $156,447,821 $10,515,459 $14,040,612 $14,169,543 $14,228,601 $29,556,150 $15,666,695 $12,337,755 $10,392,452 $5,788,163 $5,629,739 $6,089,410 $18,033,244
Idaho Only(no adjustment for Directly assigner $55,570,266 $3,735,091 $4,987,225 $5,033,022 $5,053,999 $10,498,344 $5,564,810 $4,382,370 $3,691,399 $2,055,955 $1,999,683 $2,162,958 $6,405,408
Shaping Adjustment
PCA Authorized Idaho Retail Sales(31
Total Idaho Retail Sales,MWh 3,082,930 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899
RY1 Load Change Adjustment Rate(4', $23.67/MWh
RY2 Load Change Adjustment Rate(4' 1 $26.09/MWh
(1)Multiply number by ROO current production/transmission allocation ratio of 35.52%
(2)Transmission Revenue as discussed by Company witness Mr.Dillon.
(3)Note totals may vary slightly from adjustment due to rounding.
(4)Twelve months ended June 30,2024 normalized monthly retail sales.
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX A Page 1 of 2

Avista Corp
PCA Authorized Expense and Retail Sales(Annual)-Rate Year 2(effective September 1,2026)
Based on Pro forma 9/1/2026-8/31/2027
7/1/2023-6/30/2024 Historic Normalized Loads
PCA Authorized Power Supply Expense-System Numbers(1)
Total SeD Oct Nov Dec Jan Feb Mar Air Mav Jun Jul AAu
Account 555-Purchased Power $208,668,518 $15,513,540 $15,657,051 $14,316,322 $14,678,446 $23,998,580 $15,267,559 $14,729,673 $16,912,123 $17,843,875 $17,639,853 $18,175,975 $23,935,523
Account 501-Thermal Fuel $9,194,994 $990,245 $954,075 $981,415 $1,044,955 $541,375 $911,995 $959,095 $398,355 $89,495 $279,305 $1,010,875 $1,033,805
Account 537-MT Invasive Species $780,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000
Account 547-Natural Gas Fuel $119,703,277 $9,936,460 $9,477,325 $12,472,150 $15,801,413 $11,636,552 $12,795,937 $11,437,768 $5,927,486 $4,384,082 $5,235,641 $9,510,271 $11,088,193
Account 557-Other Expenses $958,465 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872 $79,872
Account 565-Transmission Expense $34,113,744 $2,842,812 $2,842,812 $2,842,812 $2,842,812 $2,842,812 $2,842,812 $2,842,812 $2,842,812 $2,842,812 $2,842,812 $2,842,812 $2,842,812
Account 456-Other Revenue $18,079,276 $1,176,201 $1,094,022 $1,558,211 $2,047,492 $3,233,162 $1,900,262 $1,102,734 $929,471 $1,540,573 $1,289,595 $1,105,487 $1,102,067
Account 447-Sale for Resale -$158,047,889 -$14,094,824 -$9,389,974 -$11,514,094 -$15,481,964 -$2,546,284 -$11,270,364 -$12,842,884 -$10,600,014 -$16,775,264 -$17,346,344 -$21,578,794 -$14,607,084
Power Supply Expense $233,450,385 $16,509,306 $20,780,183 $20,801,688 $21,078,026 $39,851,069 $22,593,073 $18,374,070 $16,555,104 $10,070,444 $10,085,734 $11,211,498 $25,540,188
Account 456-Transmission Revenue(2) -$38,969,317 -$3,437,487 -$3,326,229 -$3,187,458 -$3,390,382 -$3,109,672 -$3,117,726 -$3,036,946 -$3,636,196 -$2,875,150 -$3,087,377 -$3,641,722 -$3,122,972
Total Authorized Expense $194,481,067 $13,071,819 $17,453,954 $17,614,230 $17,687,645 $36,741,398 $19,475,347 $15,337,124 $12,918,908 $7,195,294 $6,998,357 $7,569,776 $22,417,215
Idaho Only(no adjustment for Directly assigned $69,079,675 $4,643,110 $6,199,645 $6,256,574 $6,282,651 $13,050,544 $6,917,643 $5,447,747 $4,588,796 $2,555,768 $2,485,816 $2,688,784 $7,962,595
PCA Authorized Idaho Retail Sales(3)
Total Idaho Retail Sales,MWh 3,082,930 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899
RY1 Load Change Adjustment Rate(4', $23.67/MWh
RY2 Load Change Adjustment Rate(4', $26.09/MWh
(1)Multiply number by ROO current production/transmission allocation ratio of 35.52
(2)Transmission Revenue as discussed by Company witness Mr.Dillon.
(3)Note totals may vary slightly from adjustment due to rounding.
(4)Twelve months ended June 30,2024 normalized monthly retail sales.
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX A Page 2 of 2

Avista Utilities
Electric Fixed Cost Adjustment Mechanism(Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule-Electric
AVU-E-25-01 Year 1 Rates Effective 09/01/2025
OTHER
RESIDENTIAL GENERAL SVC. LG.GEN.SVC. PUMPING SERVICE
TOTAL SCHEDULE 1 SCH. 11,12 SCH.21,22,23 SCH.31,32 SCHEDULES
1 Total Normalized Test Year Revenue $ 307,652,000 $ 157,709,000 $ 56,460,000 $ 42,649,000 $ 6,981,000 $ 43,853,000
2 Settlement Revenue Change(RYI) $ 19,487,000 $ 9,989,000 $ 3,745,000 $ 3,379,000 $ 554,000 $ 1,820,000
3 Settlement Revenue Change(RY2) $ -
4 Total Rate Revenue(September 1,2025) $ 327,139,000 $ 167,698,000 $ 60,205,000 $ 46,028,000 $ 7,535,000 $ 45,673,000
5 Normalized kWhs(Test Year) 3,136,924,906 1,335,408,201 578,643,821 475,242,239 62,946,569 684,684,075
6 Load Change Adjustment Rate(Ln 16) $ 0.02377 $ 0.02377 $ 0.02377 $ 0.02377 $ 0.02377
7 Variable Power Supply Revenue(Ln 5*Ln 6) $ 74,564,705 $ 31,742,653 $ 13,754,364 $ 11,296,508 $ 1,496,240 $ 16,274,940
8A Fixed Production and Transmission Rate per kWh (New Customers Only) $ 0.03408 $ 0.02712 $ 0.03001 $ 0.02142
8B Fixed Production and Transmission Revenue (New Customers Only) $ 578,643,821 $ 45,513,232 $ 15,691,300 $ 14,264,353 $ 1,348,221 $ 15,537,691
9 Subtotal(Ln 4-Ln 7) (Test Year Customers) $ 223,176,235 $ 135,955,347 $ 46,450,636 $ 34,731,492 $ 6,038,760 Excluded From
9A Subtotal(Ln 4-Ln 7-Ln 8B) (New Customers) $ 146,359,129 $ 90,442,115 $ 30,759,336 $ 20,467,139 $ 4,690,539 Fixed Cost
10 Customer Bills(Test Year) 1,743,272 1,421,585 297,695 5,693 18,299 Adjustment
11 Settlement Fixed Charges $ 20.00 $ 20.00 $ 625.00 $ 20.00
12 Fixed Charge Revenue(Ln 10*Ln 11) $ 38,309,705 $ 28,431,700 $ 5,953,900 $ 3,558,125 $ 365,980
13 Fixed Cost Adjustment Revenue (Ln 9-Ln 12) (Test Year Customers) $ 184,866,530 $ 107,523,647 $ 40,496,736 $ 31,173,367 $ 5,672,780
13A Fixed Cost Adjustment Revenue(Ln 9A-Ln 12) (New Customers) $ 108,049,424 $ 62,010,415 $ 24,805,436 $ 16,909,014 $ 4,324,559
14 Load Change Adjustment Rate(Appendix A) $0.02367
15 Gross Up Factor for Revenue Related Exp 100.44%
16 Grossed Up Load Change Adjustment Rate $0.02377
Residential Non-Residential Group
17 Average Number of Customers(Line 10/12) 118,465 26,807
18 Annual kWh 1,335,408,201 1,116,832,630
19 Basic Charge Revenues 28,431,700 9,878,005
20 Customer Bills 1,421,585 321,687
21 Average Basic Charge $20.00 $30.71
22 Average Fixed Production and Transmission Rate per kWh(Line 8B/Line 5) $0.03408 $0.02803
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX B Page 1 - Baseline

Avista Utilities
Electric Fixed Cost Adjustment Mechanism(Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer-Electric
AVU-E-25-01 Year 1 Rates Effective 09/01/2025
Line Non-Residential
No Source Residential Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 $ 107,523,647 $ 77,342,883
2 Test Year Number of Customers Revenue Data 118,465 26,807
3 Fixed Cost Adjustment Revenue Per Customer (1)/(2) $ 907.64 $ 2,885.15
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 $ 62,010,415 $ 46,039,009
2 Test Year Number of Customers Revenue Data 118,465 26,807
3 Fixed Cost Adjustment Revenue Per Customer (1)/(2) $ 523.45 $ 1,717.41
*Schedules 11,12,21,22,23,31,and 32.
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX B Page 2 - Fixed Cost Adjust. RPC

Avista Utilities
Electric Fixed Cost Adjustment Mechanism(Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer-Electric
AVU-E-25-01 Year 1 Rates Effective 09/01/2025
Line Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
No.
(a) (b) (c) (d) (e) (f) (g) (h) (i) 0) (k) (1) (m) (n) (o)
1 Electric Sales
2 Residential
3 -Weather-Normalized kWh Sales Monthly Test Year 162,609,270 130,549,799 120,661,246 95,860,571 88,466,810 85,637,251 107,053,265 99,230,706 77,295,723 87,674,453 124,936,830 155,432,279 1,335,408,201
4 -%of Annual Total %of Total 12.18% 9.78% 9.04% 7.18% 6.62% 6.41% 8.02% 7.43% 5.79% 6.57% 9.36% 11.64% 100.00%
5
6 Non-Residential*
7 -Weather-Normalized kWh Sales Monthly Test Year 108,227,822 95,188,936 92,719,850 86,165,823 84,149,830 86,294,673 101,766,802 97,360,779 82,695,636 90,041,267 94,387,153 97,834,058 1,116,832,630
8 -%of Annual Total %of Total 9.69% 8.52% 8.30% 7.72% 7.53% 7.73% 9.11% 8.72% 7.40% 8.06% 8.45% 8.76% 100.00%
9
10
11 Monthly Fixed Cost Ad0ustmcnt Revenue Per Customer("RPC"1
12 For Test Year Existine Customers
13 Residential
14 -Fixed Cost Adj.Revenue per Customer Page 2 $ 907.64
15 -Monthly Fixed Cost Adj.Revenue per Customer (4)x(14) $ 110.52 $ 88.73 $ 82.01 $ 65.15 $ 60.13 $ 58.21 $ 72.76 $ 67.44 $ 52.54 $ 59.59 $ 84.92 $ 105.64 $ 907.64
16
17 Non-Rendental*
18 -Fixed Cost Adj.Revenue per Customer Page 2 $ 2,885.15
19 -Monthly Fixed Cost Adj.Revenue per Customer (8)x(18) $ 279.59 $ 245.90 $ 239.53 $ 222.59 $ 217.39 $ 222.93 $ 262.90 $ 251.52 $ 213.63 $ 232.61 $ 243.83 $ 252.74 $ 2,885.15
20
21
22 For New Customers
23 Residential
24 -Fixed Cost Adj.Revenue per Customer Page 2 $ 523.45
25 -Monthly Fixed Cost Adj.Revenue per Customer (4)x(24) $ 63.74 $ 51.17 $ 47.30 $ 37.58 $ 34.68 $ 33.57 $ 41.96 $ 38.90 $ 30.30 $ 34.37 $ 48.97 $ 60.93 $ 523.45
26
27 Non-Residential*
28 -Fixed Cost Adj.Revenue per Customer Page 2 $ 1,717.41
29 -Monthly Fixed Cost Adj.Revenue per Customer (8)x(28) $ 166.43 $ 146.38 $ 142.58 $ 132.50 $ 129.40 $ 132.70 $ 156.49 $ 149.72 $ 127.17 $ 138.46 $ 145.14 $ 150.44 $ 1,717.41
*Schedules 11,12,21,22,23,31,and 32.
30 Normalized Test Year Usage
31 Residential Schedule 001 162,609,270 130,549,799 120,661,246 95,860,571 88,466,810 85,637,251 107,053,265 99,230,706 77,295,723 87,674,453 124,936,830 155,432,279 1,335,408,201
32 General Svc Schedule 0 11/0 12 61,592,950 55,148,662 52,507,078 47,920,093 47,385,946 47,043,826 42,515,502 42,319,494 37,524,050 42,259,474 49,046,482 53,380,263 578,643,821
33 Large Gen Svc Schedule 021/022/023 42,623,343 35,935,550 35,933,429 35,135,153 31,779,985 32,925,767 49,682,170 45,664,173 39,259,350 42,872,933 42,490,532 40,939,855 475,242,239
34 Extra Large Gen Schedule 25 29,324,675 28,744,750 29,828,669 29,364,728 29,596,763 27,728,272 28,534,175 27,705,850 24,868,560 27,520,463 26,517,766 26,511,742 336,246,414
35 Extra Large Gen Schedule 25P 25,803,977 25,749,138 30,935,522 28,069,262 30,015,213 23,593,927 34,803,724 32,342,823 30,003,784 26,551,321 23,045,961 27,412,607 338,327,258
36 Pumping Schedule 31/32 4,011,528 4,104,724 4,279,343 3,110,577 4,983,899 6,325,080 9,569,131 9,377,113 5,912,236 4,908,859 2,850,140 3,513,940 62,946,569
37 Street and Area Lights 916,127 827,969 817,291 927,745 807,934 829,640 853,037 861,102 854,590 835,561 853,213 726,194 10,110,404
38 Total Normalized Test Year Usage 326,881,870 281,060,592 274,962,578 240,388,129 233,036,550 224,083,763 273,011,004 257,501,260 215,718,294 232,623,064 269,740,923 307,916,879 3,136,924,906
39
40 Normalized Test Year Customer Bills
41 Residential Schedule 001 118,686 118,881 118,944 124,728 119,156 118,849 117,263 117,847 117,832 118,227 118,332 112,840 1,421,585
42 General Svc Schedule 011/012 24,826 24,968 24,955 26,719 25,195 24,992 24,377 24,548 24,582 24,767 24,661 23,105 297,695
43 Large Gen Svc Schedule 021/022/023 436 405 391 411 323 314 674 649 585 537 504 464 5,693
44 Extra Large Gen Schedule 25 11 11 11 11 11 11 11 11 11 11 11 11 132
45 Extra Large Gen Schedule 25P 1 1 1 1 1 1 1 1 1 1 1 1 12
46 Pumping Schedule 31/32 1,522 1,533 1,527 1,640 1,552 1,516 1,507 1,541 1,501 1,557 1,500 1,403 18,299
47 Street and Area Lights 194 195 195 226 195 196 190 190 190 190 190 164 2,315
48 Total Normalized Test Year Customer Bills 145,676 145,994 146,024 153,736 146,433 145,879 144,023 144,787 144,702 145,290 145,199 137,988 1,745,731
49
50 Test Year Average Usage per Customer
51 Residential 1,370 1,098 1,014 769 742 721 913 842 656 742 1,056 1,377 11,300 939
52 Non-Residential 4,041 3,538 3,450 2,995 3,109 3,217 3,832 3,641 3,101 3,352 3,540 3,918 41,733 3,472
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX B Page 3 -Shaping

AVISTA UTILITIES--Base Case Idaho Jurisdiction Effective
Cost of Service General Summary Electric Utility 09/01/25
For the Twelve Months Ended June 30,2024
(a) (b) (c) (d) (a) M (e) (h) 0) 0)
Description Total Sch 1 Sch 11-12 Sch 21-23 Sch 25 Sch 25P Sch 31-32 Sch 41-49
702 SUMMARY BY FUNCTION ANALYSIS
703
704
705 Functional Cost Components at Current Rates
706 Production 123,592,097 56,178,221 22,096,335 18,887,637 11,724,108 12,092,198 2,299,248 314,349
707 Transmission 34,136,78C 17,025,54C 5,798,284 5,119,765 2,635,986 2,948,454 558,731 50,020
708 Distribution 73,380,467 41,767,007 14,550,23C 9,237,087 2,259,845 263,765 2,411,652 2,890,881
709 Common 76,541,657 42,737,72C 14,014,968 9,404,373 4,211,993 3,431,522 1,711,345 1,029,736
710 Total Current Rate Revenue 307,651,000 157,708,487 56,459,816 42,648,861 20,831,932 18,735,939 6,980,977 4,284,986
711
712
713
714 Expressed as$/kWh
715 Production $0.03940 $0.04207 $0.03819 $0.03974 $0.03487 $0.03574 $0.03653 $0.03109
716 Transmission $0.01088 $0.01275 $0.01002 $0.01077 $0.00784 $0.00871 $0.00888 $0.00495
717 Distribution $0.02339 $0.03128 $0.02515 $0.01944 $0.00672 $0.00078 $0.03831 $0.28593
718 Common $0.02440 $0.03200 $0.02422 $0.01979 $0.01253 $0.01014 $0.02719 $0.10185
719 Total Current Rate Revenue $0.09807 $0.11810 $0.09757 $0.08974 $0.06195 $0.05538 $0.11090 $0.42382
720
721 Functional Cost Components at Uniform Current Retunn
722 Production 123,638,576 55,804,459 22,163,288 19,388,828 12,060,701 11,605,284 2,319,670 296,346
723 Transmission 34,229,84C 16,643,661 5,858,916 5,617,183 2,914,642 2,577,928 576,106 41,404
724 Distribution 73,299,096 40,956,92C 14,686,892 10,157,004 2,497,681 225,775 2,484,992 2,289,832
725 Common 76,483,488 42,440,254 14,058,953 9,658,115 4,332,18C 3,297,603 1,727,18C 969,203
726 Total Uniform Current Cost 307,651,000 155,845,295 56,768,048 44,821,13C 21,805,204 17,706,591 7,107,948 3,596,785
727
728
729
730 Expressed as$/kWh
731 Production $0.03941 $0.04179 $0.03830 $0.04080 $0.03587 $0.03430 $0.03685 $0.02931
732 Transmission $0.01091 $0.01246 $0.01013 $0.01182 $0.00867 $0.00762 $0.00915 $0.00410
733 Distribution $0.02337 $0.03067 $0.02538 $0.02137 $0.00743 $0.00067 $0.03948 $0.22648
734 Common $0.02438 $0.03178 $0.02430 $0.02032 $0.01288 $0.00975 $0.02744 $0.09586
735 Total Current Rate Revenue $0.09807 $0.11670 $0.09811 $0.09431 $0.06485 $0.05234 $0.11292 $0.35575
736
737 Revnue to Cost Ratio at Current Rates 1.00 1.01 0.99 0.95 0.96 1.06 0.98 1.19
738
739
740 Functional Cost Components at Proposed Return by Schedule
741 Production 127,885,156 58,184,367 22,910,968 19,667,934 12,180,94C 12,232,942 2,388,316 319,689
742 Transmission 38,254,595 19,071,518 6,534,696 5,892,927 3,013,531 3,054,977 634,380 52,567
743 Distribution 81,641,041 46,107,705 16,230,21C 10,666,94C 2,582,084 274,683 2,730,981 3,068,44C
744 Common 79,357,118 44,334,167 14,550,105 9,799,405 4,375,116 3,470,241 1,780,399 1,047,686
745 Total Proposed Rate Revenue 327,137,910 167,697,757 60,205,978 46,027,205 22,151,67C 19,032,843 7,534,076 4,488,381
746
747
748
749 Expressed as$/kWh
750 Production $0.04077 $0.04357 $0.03959 $0.04139 $0.03623 $0.03616 $0.03794 $0.03162
751 Transmission $0.01219 $0.01428 $0.01129 $0.01240 $0.00896 $0.00903 $0.01008 $0.00520
752 Distribution $0.02603 $0.03453 $0.02801 $0.02245 $0.00768 $0.00081 $0.04339 $0.30349
753 Common $0.02530 $0.03320 $0.02515 $0.02062 $0.01301 $0.01026 $0.02828 $0.10362
754 Total Proposed Melded Rates $0.10429 $0.12558 $0.10405 $0.09685 $0.06588 $0.05626 $0.11969 $0.44394
755
756 Functional Cost Components at Uniform Proposed Return
757 Production 128,028,909 57,786,043 22,950,293 20,077,314 12,488,969 12,017,381 2,402,04C 306,869
758 Transmission 38,386,045 18,664,543 6,570,309 6,299,224 3,268,540 2,890,942 646,057 46,431
759 Distribution 81,431,518 45,244,381 16,290,479 11,418,34C 2,799,736 257,865 2,780,269 2,640,448
760 Common 79,291,437 44,017,153 14,575,94C 10,006,664 4,485,103 3,410,954 1,791,040 1,004,583
761 Total Uniform Proposed Cost 327,137,910 165,712,120 60,387,02C 47,801,542 23,042,349 18,577,141 7,619,407 3,998,331
762
763
764
765 Expressed as$/kWh
766 Production $0.04081 $0.04327 $0.03966 $0.04225 $0.03714 $0.03552 $0.03816 $0.03035
767 Transmission $0.01224 $0.01398 $0.01135 $0.01325 $0.00972 $0.00854 $0.01026 $0.00459
768 Distribution $0.02596 $0.03388 $0.02815 $0.02403 $0.00833 $0.00076 $0.04417 $0.26116
769 Common $0.02528 $0.03296 $0.02519 $0.02106 $0.01334 $0.01008 $0.02845 $0.09936
770 Total Uniform Melded Rates $0.10429 $0.12409 $0.10436 $0.10058 $0.06853 $0.05491 $0.12105 $0.39547
771
772 Revenue to Cost Ratio at Proposed Rates 1.00 1.01 1.00 0.96 0.96 1.02 0.99 1.12
773 Current Revenue to Proposed Cost Ratio 0.94 0.95 0.93 0.89 0.90 1.01 0.92 1.07
774
775 Target Revenue Change 19,486,000 8,003,513 3,927,184 5,153,139 2,210,068 -158,939 638,023 -286,986
776 Proposed Revenue Change 19,487,000 9,989,513 3,746,184 3,378,139 1,320,068 297,061 553,023 203,014
777 Proposed Variance from Unity -910 -1,985,757 181,022 1,774,795 890,330 -455,843 84,924 -490,381
File:IDElec COS RY1 Settlement Case AVU-E-25-01.xlsm 1 Summary
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX B Page 4-Cost of Service

AVISTA UTILITIES
Revenue Conversion Factor
Idaho-Electric System
TWELVE MONTHS ENDED JUNE 30,2024
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.002212 0.002212
3 Commission Fees 0.002127 0.002127
4 Idaho Income Tax 0.000000
5 Total Expenses 0.004339 0.004339
6 Net Operating Income Before FIT 0.995661 0.995661
7 Federal Income Tax @ 21% 0.209089
8 REVENUE CONVERSION FACTOR 0.786572
9 Gross Up Factor for Revenue Related Expenses 1.0044
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX B Page 5 - Rev Conversion Factor

Avista Utilities
Electric Fixed Cost Adjustment Mechanism(Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule-Electric
AVU-E-25-01 Year 2 Rates Effective 09/01/2026
OTHER
RESIDENTIAL GENERAL SVC. LG.GEN.SVC. PUMPING SERVICE
TOTAL SCHEDULE 1 SCH. 11,12 SCH.21,22,23 SCH.31,32 SCHEDULES
1 Total Normalized Test Year Revenue $ 307,652,000 $ 157,709,000 $ 56,460,000 $ 42,649,000 $ 6,981,000 $ 43,853,000
2 Settlement Revenue Change(RYI) $ 19,487,000 $ 9,989,000 $ 3,745,000 $ 3,379,000 $ 554,000 $ 1,820,000
3 Settlement Revenue Change(RY2) $ 14,691,000 $ 7,529,000 $ 2,830,000 $ 2,542,000 $ 415,000 $ 1,375,000
4 Total Rate Revenue(September 1,2026) $ 341,830,000 $ 175,227,000 $ 63,035,000 $ 48,570,000 $ 7,950,000 $ 47,048,000
5 Normalized kWhs(Test Year) 3,136,924,906 1,335,408,201 578,643,821 475,242,239 62,946,569 684,684,075
6 Load Change Adjustment Rate(Ln 16) $ 0.02620 $ 0.02620 $ 0.02620 $ 0.02620 $ 0.02620
7 Variable Power Supply Revenue(Ln 5*Ln 6) $ 82,187,433 $ 34,987,695 $ 15,160,468 $ 12,451,347 $ 1,649,200 $ 17,938,723
8A Fixed Production and Transmission Rate per kWh (New Customers Only) $ 0.03565 $ 0.02831 $ 0.03160 $ 0.02192
8B Fixed Production and Transmission Revenue (New Customers Only) $ 578,643,821 $ 47,601,261 $ 16,381,098 $ 15,016,605 $ 1,379,564 $ 15,568,304
9 Subtotal(Ln 4-Ln 7) (Test Year Customers) $ 230,533,290 $ 140,239,305 $ 47,874,532 $ 36,118,653 $ 6,300,800 Excluded From
9A Subtotal(Ln 4-Ln 7-Ln 8B) (New Customers) $ 150,154,762 $ 92,638,045 $ 31,493,434 $ 21,102,048 $ 4,921,236 Fixed Cost
10 Customer Bills(Test Year) 1,743,272 1,421,585 297,695 5,693 18,299 Adjustment
11 Settlement Fixed Charges $ 20.00 $ 20.00 $ 675.00 $ 20.00
12 Fixed Charge Revenue(Ln 10*Ln 11) $ 38,594,355 $ 28,431,700 $ 5,953,900 $ 3,842,775 $ 365,980
13 Fixed Cost Adjustment Revenue (Ln 9-Ln 12) (Test Year Customers) $ 191,938,935 $ 111,807,605 $ 41,920,632 $ 32,275,878 $ 5,934,820
13A Fixed Cost Adjustment Revenue(Ln 9A-Ln 12) (New Customers) $ 111,560,407 $ 64,206,345 $ 25,539,534 $ 17,259,273 $ 4,555,256
14 Load Change Adjustment Rate(Appendix A) $0.02609
15 Gross Up Factor for Revenue Related Exp 100.44%
16 Grossed Up Load Change Adjustment Rate $0.02620
Residential Non-Residential Group
17 Average Number of Customers(Line 10/12) 118,465 26,807
18 Annual kWh 1,335,408,201 1,116,832,630
19 Basic Charge Revenues 28,431,700 10,162,655
20 Customer Bills 1,421,585 321,687
21 Average Basic Charge $20.00 $31.59
22 Average Fixed Production and Transmission Rate per kWh(Line 8B/Line 5) $0.03565 $0.02935
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX C Page 1 - Baseline

Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer-Electric
AVU-E-25-01 Year 2 Rates Effective 09/01/2026
Line Non-Residential
No. Source Residential Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 $ 111,807,605 $ 80,131,330
2 Test Year Number of Customers Revenue Data 118,465 26,807
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) $ 943.80 $ 2,989.17
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 $ 64,206,345 $ 47,354,062
2 Test Year Number of Customers Revenue Data 118,465 26,807
3 Fixed Cost Adjustment Revenue Per Customer (1)/ (2) $ 541.98 $ 1,766.46
* Schedules 11, 12, 21, 22, 23, 31, and 32.
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX C Page 2 - Fixed Cost Adjust. RPC

Avista Utilities
Electric Fixed Cost Adjustment Mechanism(Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer-Electric
AVU-E-25-01 Year 2 Rates Effective 09/01/2026
Line Source Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL
No.
(a) (b) (c) (d) (e) (f) (g) (h) (i) 0) (k) (1) (m) (n) (o)
1 Electric Sales
2 Residential
3 -Weather-Normalized kWh Sales Monthly Test Year 162,609,270 130,549,799 120,661,246 95,860,571 88,466,810 85,637,251 107,053,265 99,230,706 77,295,723 87,674,453 124,936,830 155,432,279 1,335,408,201
4 -%of Annual Total %of Total 12.18% 9.78% 9.04% 7.18% 6.62% 6.41% 8.02% 7.43% 5.79% 6.57% 9.36% 11.64% 100.00%
5
6 Non-Residential*
7 -Weather-Normalized kWh Sales Monthly Test Year 108,227,822 95,188,936 92,719,850 86,165,823 84,149,830 86,294,673 101,766,802 97,360,779 82,695,636 90,041,267 94,387,153 97,834,058 1,116,832,630
8 -%of Annual Total %of Total 9.69% 8.52% 8.30% 7.72% 7.53% 7.73% 9.11% 8.72% 7.40% 8.06% 8.45% 8.76% 100.00%
9
10
11 Monthly Fixed Cost Ad0ustmcnt Revenue Per Customer("RPC"1
12 For Test Year Existine Customers
13 Residential
14 -Fixed Cost Adj.Revenue per Customer Page 2 $ 943.80
15 -Monthly Fixed Cost Adj.Revenue per Customer (4)x(14) $ 114.92 $ 92.27 $ 85.28 $ 67.75 $ 62.52 $ 60.52 $ 75.66 $ 70.13 $ 54.63 $ 61.96 $ 88.30 $ 109.85 $ 943.80
16
17 Non-Rendental*
18 -Fixed Cost Adj.Revenue per Customer Page 2 $ 2,989.17
19 -Monthly Fixed Cost Adj.Revenue per Customer (8)x(18) $ 289.67 $ 254.77 $ 248.16 $ 230.62 $ 225.22 $ 230.97 $ 272.38 $ 260.58 $ 221.33 $ 240.99 $ 252.62 $ 261.85 $ 2,989.17
20
21
22 For New Customers
23 Residential
24 -Fixed Cost Adj.Revenue per Customer Page 2 $ 541.98
25 -Monthly Fixed Cost Adj.Revenue per Customer (4)x(24) $ 66.00 $ 52.98 $ 48.97 $ 38.91 $ 35.90 $ 34.76 $ 43.45 $ 40.27 $ 31.37 $ 35.58 $ 50.71 $ 63.08 $ 541.98
26
27 Non-Residential*
28 -Fixed Cost Adj.Revenue per Customer Page 2 $ 1,766.46
29 -Monthly Fixed Cost Adj.Revenue per Customer (8)x(28) $ 171.18 $ 150.56 $ 146.65 $ 136.29 $ 133.10 $ 136.49 $ 160.96 $ 153.99 $ 130.80 $ 142.42 $ 149.29 $ 154.74 $ 1,766.46
*Schedules 11,12,21,22,23,31,and 32.
30 Normalized Test Year Usage
31 Residential Schedule 001 162,609,270 130,549,799 120,661,246 95,860,571 88,466,810 85,637,251 107,053,265 99,230,706 77,295,723 87,674,453 124,936,830 155,432,279 1,335,408,201
32 General Svc Schedule 0 11/0 12 61,592,950 55,148,662 52,507,078 47,920,093 47,385,946 47,043,826 42,515,502 42,319,494 37,524,050 42,259,474 49,046,482 53,380,263 578,643,821
33 Large Gen Svc Schedule 021/022/023 42,623,343 35,935,550 35,933,429 35,135,153 31,779,985 32,925,767 49,682,170 45,664,173 39,259,350 42,872,933 42,490,532 40,939,855 475,242,239
34 Extra Large Gen Schedule 25 29,324,675 28,744,750 29,828,669 29,364,728 29,596,763 27,728,272 28,534,175 27,705,850 24,868,560 27,520,463 26,517,766 26,511,742 336,246,414
35 Extra Large Gen Schedule 25P 25,803,977 25,749,138 30,935,522 28,069,262 30,015,213 23,593,927 34,803,724 32,342,823 30,003,784 26,551,321 23,045,961 27,412,607 338,327,258
36 Pumping Schedule 31/32 4,011,528 4,104,724 4,279,343 3,110,577 4,983,899 6,325,080 9,569,131 9,377,113 5,912,236 4,908,859 2,850,140 3,513,940 62,946,569
37 Street and Area Lights 916,127 827,969 817,291 927,745 807,934 829,640 853,037 861,102 854,590 835,561 853,213 726,194 10,110,404
38 Total Normalized Test Year Usage 326,881,870 281,060,592 274,962,578 240,388,129 233,036,550 224,083,763 273,011,004 257,501,260 215,718,294 232,623,064 269,740,923 307,916,879 3,136,924,906
39
40 Normalized Test Year Customer Bills
41 Residential Schedule 001 118,686 118,881 118,944 124,728 119,156 118,849 117,263 117,847 117,832 118,227 118,332 112,840 1,421,585
42 General Svc Schedule 011/012 24,826 24,968 24,955 26,719 25,195 24,992 24,377 24,548 24,582 24,767 24,661 23,105 297,695
43 Large Gen Svc Schedule 021/022/023 436 405 391 411 323 314 674 649 585 537 504 464 5,693
44 Extra Large Gen Schedule 25 11 11 11 11 11 11 11 11 11 11 11 11 132
45 Extra Large Gen Schedule 25P 1 1 1 1 1 1 1 1 1 1 1 1 12
46 Pumping Schedule 31/32 1,522 1,533 1,527 1,640 1,552 1,516 1,507 1,541 1,501 1,557 1,500 1,403 18,299
47 Street and Area Lights 194 195 195 226 195 196 190 190 190 190 190 164 2,315
48 Total Normalized Test Year Customer Bills 145,676 145,994 146,024 153,736 146,433 145,879 144,023 144,787 144,702 145,290 145,199 137,988 1,745,731
49
50 Test Year Average Usage per Customer
51 Residential 1,370 1,098 1,014 769 742 721 913 842 656 742 1,056 1,377 11,300 939
52 Non-Residential 4,041 3,538 3,450 2,995 3,109 3,217 3,832 3,641 3,101 3,352 3,540 3,918 41,733 3,472
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX C Page 3 -Shaping

AVISTA UTILITIES--Base Case Idaho Jurisdiction Effective
Cost of Service General Summary Electric Utility 09/01/26
For the Twelve Months Ended June 30,2024
(a) (b) (c) (d) (a) M (0) (h) 0) 0)
Description Total Sch 1 Sch 11-12 Sch 21-23 Sch 25 Sch 25P Sch 31-32 Sch 41-49
702 SUMMARY BY FUNCTION ANALYSIS
703
704
705 Functional Cost Components at Current Rates
706 Production 136,957,395 62,457,165 24,574,834 21,121,659 12,984,561 12,907,026 2,569,221 342,929
707 Transmission 33,998,655 17,163,824 5,831,12C 5,212,892 2,576,097 2,595,66C 570,926 48,136
708 Distribution 78,520,022 44,560,200 15,547,246 10,108,326 2,382,474 248,050 2,634,731 3,038,995
709 Common 77,661,928 43,516,297 14,252,617 9,584,983 4,208,80C 3,282,206 1,759,099 1,057,926
710 Total Current Rate Revenue 327,138,000 167,697,487 60,205,816 46,027,859 22,151,932 19,032,942 7,533,977 4,487,986
711
712
713
714 Expressed as$/kWh
715 Production $0.04366 $0.04677 $0.04247 $0.04444 $0.03862 $0.03815 $0.04082 $0.03392
716 Transmission $0.01084 $0.01285 $0.01008 $0.01097 $0.00766 $0.00767 $0.00907 $0.00476
717 Distribution $0.02503 $0.03337 $0.02687 $0.02127 $0.00709 $0.00073 $0.04186 $0.30058
718 Common $0.02476 $0.03259 $0.02463 $0.02017 $0.01252 $0.00970 $0.02795 $0.10464
719 Total Current Rate Revenue $0.10429 $0.12558 $0.10405 $0.09685 $0.06588 $0.05626 $0.11969 $0.44390
720
721 Functional Cost Components at Uniform Current Retunn
722 Production 137,267,938 61,956,093 24,606,469 21,526,166 13,390,219 12,884,598 2,575,380 329,014
723 Transmission 34,236,454 16,646,877 5,860,048 5,618,268 2,915,205 2,578,426 576,217 41,412
724 Distribution 78,052,285 43,395,744 15,616,705 10,910,286 2,693,960 246,154 2,658,583 2,530,853
725 Common 77,581,323 43,115,626 14,273,491 9,790,382 4,352,342 3,276,183 1,763,933 1,009,367
726 Total Uniform Current Cost 327,138,000 165,114,339 60,356,713 47,845,102 23,351,726 18,985,361 7,574,113 3,910,646
727
728
729
730 Expressed as$/kWh
731 Production $0.04376 $0.04639 $0.04252 $0.04530 $0.03982 $0.03808 $0.04091 $0.03254
732 Transmission $0.01091 $0.01247 $0.01013 $0.01182 $0.00867 $0.00762 $0.00915 $0.00410
733 Distribution $0.02488 $0.03250 $0.02699 $0.02296 $0.00801 $0.00073 $0.04224 $0.25032
734 Common $0.02473 $0.03229 $0.02467 $0.02060 $0.01294 $0.00968 $0.02802 $0.09983
735 Total Current Rate Revenue $0.10429 $0.12364 $0.10431 $0.10068 $0.06945 $0.05612 $0.12033 $0.38679
736
737 Revnue to Cost Ratio at Current Rates 1.00 1.02 1.00 0.96 0.95 1.00 0.99 1.15
738
739
740 Functional Cost Components at Proposed Return by Schedule
741 Production 140,091,339 63,919,571 25,168,605 21,688,287 13,321,649 13,013,342 2,633,226 346,659
742 Transmission 37,031,933 18,669,384 6,372,961 5,779,665 2,857,328 2,676,859 625,803 49,931
743 Distribution 84,984,361 47,951,964 16,848,368 11,229,566 2,640,798 256,983 2,882,094 3,174,587
744 Common 79,721,178 44,685,243 14,644,273 9,872,626 4,328,052 3,310,742 1,809,307 1,070,935
745 Total Proposed Rate Revenue 341,828,811 175,226,163 63,034,207 48,570,144 23,147,828 19,257,925 7,950,431 4,642,113
746
747
748
749 Expressed as$/kWh
750 Production $0.04466 $0.04787 $0.04350 $0.04564 $0.03962 $0.03846 $0.04183 $0.03429
751 Transmission $0.01181 $0.01398 $0.01101 $0.01216 $0.00850 $0.00791 $0.00994 $0.00494
752 Distribution $0.02709 $0.03591 $0.02912 $0.02363 $0.00785 $0.00076 $0.04579 $0.31399
753 Common $0.02541 $0.03346 $0.02531 $0.02077 $0.01287 $0.00979 $0.02874 $0.10592
754 Total Proposed Melded Rates $0.10897 $0.13122 $0.10893 $0.10220 $0.06884 $0.05692 $0.12630 $0.45914
755
756 Functional Cost Components at Uniform Proposed Return
757 Production 140,469,008 63,400,900 25,180,288 22,028,153 13,702,477 13,185,066 2,635,437 336,687
758 Transmission 37,295,493 18,134,281 6,383,645 6,120,262 3,175,680 2,808,810 627,702 45,112
759 Distribution 84,429,788 46,746,611 16,874,021 11,903,373 2,933,219 271,503 2,890,656 2,810,405
760 Common 79,634,522 44,270,500 14,651,982 10,045,202 4,462,808 3,356,854 1,811,042 1,036,133
761 Total Uniform Proposed Cost 341,828,811 172,552,292 63,089,937 50,096,99C 24,274,184 19,622,232 7,964,838 4,228,337
762
763
764
765 Expressed as$/kWh
766 Production $0.04478 $0.04748 $0.04352 $0.04635 $0.04075 $0.03897 $0.04187 $0.03330
767 Transmission $0.01189 $0.01358 $0.01103 $0.01288 $0.00944 $0.00830 $0.00997 $0.00446
768 Distribution $0.02691 $0.03501 $0.02916 $0.02505 $0.00872 $0.00080 $0.04592 $0.27797
769 Common $0.02539 $0.03315 $0.02532 $0.02114 $0.01327 $0.00992 $0.02877 $0.10248
770 Total Uniform Melded Rates $0.10897 $0.12921 $0.10903 $0.10541 $0.07219 $0.05800 $0.12653 $0.41822
771
772 Revenue to Cost Ratio at Proposed Rates 1.00 1.02 1.00 0.97 0.95 0.98 1.00 1.10
773 Current Revenue to Proposed Cost Ratio 0.96 0.97 0.95 0.92 0.91 0.97 0.95 1.06
774
775 Target Revenue Change 14,690,000 4,854,513 2,884,184 4,069,141 2,122,068 589,058 431,023 -259,986
776 Proposed Revenue Change 14,690,000 7,528,513 2,828,184 2,542,141 996,068 225,058 416,023 154,014
777 Proposed Variance from Unity -811 -2,674,163 55,793 1,526,856 1,126,172 364,075 14,569 -414,113
File:IDElec COS RY2 Settlement Case AVU-E-25-01.xlsm 1 Summary
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX C Page 4-Cost of Service

AVISTA UTILITIES
Revenue Conversion Factor
Idaho- Electric System
TWELVE MONTHS ENDED JUNE 30, 2024
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.002212 0.002212
3 Commission Fees 0.002127 0.002127
4 Idaho Income Tax 0.000000
5 Total Expenses 0.004339 0.004339
6 Net Operating Income Before FIT 0.995661 0.995661
7 Federal Income Tax @ 21% 0.209089
8 REVENUE CONVERSION FACTOR 0.786572
9 Gross Up Factor for Revenue Related Expenses 1.0044
AVU-E-25-01 SETTLEMENT STIPULATION APPENDIX C Page 5 - Rev Conversion Factor

Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism(Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule-Natural Gas
AVU-G-25-01 Year 1 Rates Effective 09/O1/2025
GENERAL LARGE GENERAL OTHER
SERVICE SERVICE SERVICE
TOTAL SCHEDULE 101 SCH. 111/112 SCHEDULES
1 Total Staff Adjusted Normalized Test Year Revenue $ 49,619,000 $ 41,214,000 $ 7,734,000 $ 671,000
2 Settlement Revenue Change(RY1) $ 4,580,000 $ 4,580,000 $ - $ -
3 Total Base Rate Revenue(September 1,2025) $ 54,199,000 $ 45,794,000 $ 7,734,000 $ 671,000
4 Normalized Therms(Test Year) 165,313,566 73,457,611 27,344,598 64,511,357
5 WACOG Rate Embedded in Base Rates $ - $ - $ - $ -
6 Variable Gas Cost Revenue(Ln 4*Ln 5) $ - $ - $ - $ -
6A Fixed Production and Underground Storage (New Customers Only) $ 0.02756 $ 0.03005
Rate per Therm
6B Fixed Production and Underground Storage (New Customers Only) $ 2,944,966 $ 2,024,809 $ 821,569 $ 98,587
7 Subtotal(Ln 3-Ln 6) (Test Year Customers) $ 53,528,000 $ 45,794,000 $ 7,734,000 Excluded From
7A Subtotal(Ln 3-Ln 6-Ln 613) (New Customers) $ 50,681,622 $ 43,769,191 $ 6,912,431 Fixed Cost
Adjustment
8 Customer Bills(Test Year) 1,139,390 1,120,256 19,134
9 Settlement Fixed Charges $ 20.00 $ 83.68
10 Fixed Charge Revenue(Ln 8*Ln 9) $ 24,006,253 $ 22,405,120 $ 1,601,133
11 Fixed Cost Adjustment Revenue (Ln 7-Ln 10) (Test Year Customers) $ 29,521,747 $ 23,388,880 $ 6,132,867
11A Fixed Cost Adjustment Revenue(Ln 7A-Ln 10) (New Customers) $ 26,675,369 $ 21,364,071 $ 5,311,298
Residential Non-Residential Group
12 Average Number of Customers(Line 8/12) 93,355 1,595
13 Annual Therms 73,457,611 27,344,598
14 Basic Charge Revenues 22,405,120 1,601,133
15 Customer Bills 1,120,256 19,134
16 Average Basic Charge $20.00 $83.68
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX D Page 1 - Baseline

Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer - Natural Gas
AVU-G-25-01 Year 1 Rates Effective 09/01/2025
Line Non-Residential
No. Source Residential Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 $ 23,388,880 $ 6,132,867
2 Test Year Number of Customers Revenue Data 93,355 1,595
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) $ 250.54 $ 3,846.26
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 $ 21,364,071 $ 5,311,298
2 Test Year Number of Customers Revenue Data 93,355 1,595
3 Fixed Cost Adjustment Revenue Per Customer (1)/ (2) $ 228.85 $ 3,331.01
* Schedules i l l and 112.
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX D Page 2 - Fixed Cost Adjust. RPC

Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism(Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer-Natural Gas
AVU-G-25-01 Year 1 Rates Effective 09/01/2025
Line Source Jan Feb Mar Apr May Jan JW Aug Sep Oct Nov Dec TOTAL
No.
(a) (h) (c) (d) (e) (f) (g) (h) (i) 0) (k) (1) (m) (a) (o)
1 Natural Gas Sales
2 Residential
3 -Weather-Normalized Therm Delivery Volume Monthly Test Year 12,999,717 9,960,381 8,424,257 5,568,753 3,266,957 2,187,131 1,342,657 1,161,194 1,816,661 5,134,836 9,439,333 12,155,733 73,457,611
4 -%of Annual Total %of Total 17.70% 13.56% 11.47% 7.58% 4.45% 2.98% 1.83% 1.58% 2.47% 6.99% 12.85% 16.55% 100.00%
5
6 Non-Residential Sol,,-
7 -Weather-Normalized Therm Delivery Volume Monthly Test Year 3,935,537 3,423,275 2,821,666 2,286,762 1,630,096 1,335,558 1,038,260 1,152,278 1,281,617 2,279,536 2,743,266 3,416,748 27,344,598
8 -%of Annual Total %of Total 14.39% 12.52% 10.32% 8.36% 5.96% 4.98% 3.80% 4.21% 4.69% 8.34% 10.03% 12.50% 100.00%
9
10
11 Monthly Fixed Cost Adiustment Revenue Per Customer P'RPC9
12 For Test Year Fxistine Customers
13 Residential
14 -Allowed Fixed Cost Adj.Revenue per Customer Page 2 $ 250.54
15 -Allowed Monthly Fixed Cost Adj.Revenue per Customer (4)x(14) $ 44.34 S 33.97 $ 28.73 $ 18.99 $ 11.14 $ 7.46 $ 4.58 $ 3.96 $ 6.20 $ 17.51 $ 32.19 $ 41.46 $ 250.54
16
17 Non-Residential Sales*
18 -Allowed Fixed Cost Adj.Revenue per Customer Page 2 $ 3,846.26
19 -Allowed Monthly Fixed Cost Adj.Revenue per Customer (8)x(18) $ 553.57 S 481.51 $ 396.89 $ 321.65 $ 229.29 $ 187.86 $ 146.04 $ 162.08 $ 180.27 $ 320.64 $ 385.86 $ 480.60 $ 3,846.26
20
21
22 For New Customers
23 Residential
24 -Allowed Fixed Cost Adj.Revenue per Customer Page 2 $ 228.85
25 -Allowed Monthly Fixed Cost Adj.Revenue per Customer (4)x(24) $ 40.50 $ 31.03 $ 26.24 $ 17.35 $ 10.18 $ 6.81 $ 4.18 $ 3.62 $ 5.66 $ 16.00 $ 29.41 $ 37.87 $ 228.85
26
27 Non-Residential Sales*
28 -Allowed Fixed Cost Adj.Revenue per Customer Page 2 $ 3,331.01
29 -Allowed Monthly Fixed Cost Adj.Revenue per Customer (8)x(28) $ 479.41 $ 417.01 $ 343.72 $ 278.56 $ 198.57 $ 162.69 $ 126.48 $ 140.37 $ 156.12 $ 277.68 $ 334.17 $ 416.21 $ 3,331.01
*Schedules I I I and 112.
30 Normalized Test Year Usage
31 Small Service Schedule 101 12,999,717 9,960,381 8,424,257 5,568,753 3,266,957 2,187,131 1,342,657 1,161,194 1,816,661 5,134,836 9,439,333 12,155,733 73,457,611
32 Large Service Schedule 111/112 3,935,537 3,423,275 2,821,666 2,286,762 1,630,096 1,335,558 1,038,260 1,152,278 1,281,617 2,279,536 2,743,266 3,416,748 27,344,598
33 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
34 Transport Service Schedule 146 325,897 333,235 280,888 356,269 295,749 304,128 392,846 494,468 280,457 509,503 440,957 210,487 4,224,885
35 Special Contract Transport 7,464,500 5,881,739 5,243,974 5,185,969 4,671,513 4,756,440 3,968,495 3,630,520 4,295,006 4,695,997 4,090,020 6,402,299 60,286,472
36 Total Normalized Test Year Usage 24,725,651 19,598,630 16,770,785 13,397,753 9,864,316 8,583,257 6,742,258 6,438,460 7,673,741 12,619,872 16,713,576 22,185,266 165,313,566
37
38
39 Normalized Test Year Customer Bills
40 Small Service Schedule 101 93,562 93,675 93,775 97,645 93,996 93,705 92,591 92,569 92,822 93,229 93,111 89,576 1,120,256
41 Large Service Schedule 111/112 1,588 1,614 1,605 1,727 1,610 1,585 1,577 1,597 1,581 1,595 1,587 1,468 19,134
42 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
43 Transport Service Schedule 146 7 7 7 7 7 7 7 7 7 7 7 7 84
44 Special Contract Transport 2 2 2 2 2 2 2 2 2 2 2 2 24
45 Total Normalized Test Year Customer Bills 95,159 95,298 95,389 99,381 95,615 95,299 94,177 94,175 94,412 94,833 94,707 91,053 1,139,498
46
47
48 Test Year Average Usage per Customer
49 Residential 139 106 90 57 35 23 15 13 20 55 101 136 789 66
50 Non-Residential 2,478 2,121 1,758 1,324 1,012 843 658 722 811 1,429 1,729 2,327 17,212 1,429
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX D Page 3 -Shaping

AVU-G-25-01 AVISTA UTILITIES Natural Gas Utility
Company RY1 Summary by Function with Margin Analysis Idaho Jurisdiction
Settlement Case For the Year Ended June 30, 2024
(b) (c) (d) (e) (f) (g) (h) G) (k)
Residential Large Firm Interrupt Transport
System Service Service Service Service
Line Description Total Sch 101 Sch 111/112 Sch 131/132 Sch 146
Functional Cost Components at Current Rates
1 Production 358,454 259,239 96,502 0 2,714
2 Underground Storage 2,319,919 1,498,980 725,067 0 95,872
3 Distribution 28,741,158 23,468,044 4,929,127 0 343,987
4 Common 18,097,469 15,987,538 1,983,537 0 126,394
5 Total Current Rate Revenue 49,517,000 41,213,800 7,734,234 0 568,966
6 Exclude Cost of Gas w/Revenue Exp. 0 0 0 0 0
7 Total Margin Revenue at Current Rates 49,517,000 41,213,800 7,734,234 0 568,966
Margin per Therm at Current Rates
8 Production $0.00341 $0.00353 $0.00353 $0.00350 $0.00064
9 Underground Storage $0.02209 $0.02041 $0.02652 $0.00000 $0.02269
10 Distribution $0.27365 $0.31948 $0.18026 -$0.01096 $0.08142
11 Common $0.17231 $0.21764 $0.07254 $0.00745 $0.02992
12 Total Current Margin Melded Rate per Therm $0.47147 $0.56106 $0.28284 $0.00000 $0.13467
Functional Cost Components at Uniform Current Return
13 Production 358,454 259,239 96,502 0 2,714
14 Underground Storage 2,188,587 1,634,696 502,778 0 51,113
15 Distribution 28,835,435 25,407,192 3,260,834 0 167,408
16 Common 18,134,524 16,245,449 1,784,301 0 104,775
17 Total Uniform Current Cost 49,517,000 43,546,575 5,644,415 0 326,010
18 Exclude Cost of Gas w/Revenue Exp. 0 0 0 0 0
19 Total Uniform Current Margin 49,517,000 43,546,575 5,644,415 0 326,010
Margin per Therm at Uniform Current Return
20 Production $0.00341 $0.00353 $0.00353 $0.00350 $0.00064
21 Underground Storage $0.02084 $0.02225 $0.01839 $0.00000 $0.01210
22 Distribution $0.27455 $0.34588 $0.11925 $0.01070 $0.03962
23 Common $0.17267 $0.22115 $0.06525 $0.01063 $0.02480
24 Total Current Uniform Margin Melded Rate per Therm $0.47147 $0.59281 $0.20642 $0.02484 $0.07716
25 Margin to Cost Ratio at Current Rates 1.00 0.95 1.37 0.00 1.75
Functional Cost Components at Proposed Rates
26 Production 358,378 259,184 96,481 0 2,713
27 Underground Storage 2,586,587 1,765,625 725,088 0 95,874
28 Distribution 32,550,898 27,277,506 4,929,390 0 344,001
29 Common 18,601,137 16,491,485 1,983,274 0 126,377
30 Total Proposed Rate Revenue 54,097,000 45,793,800 7,734,234 0 568,966
31 Exclude Cost of Gas w/Revenue Exp. 0 0 0 0 0
32 Total Margin Revenue at Proposed Rates 54,097,000 45,793,800 7,734,234 0 568,966
Margin per Therm at Proposed Rates
F333 Production $0.00341 $0.00353 $0.00353 $0.00350 $0.00064
4 Underground Storage $0.02463 $0.02404 $0.02652 $0.00000 $0.02269
35 Distribution $0.30993 $0.37134 $0.18027 -$0.01096 $0.08142
36 Common $0.17711 $0.22450 $0.07253 $0.00745 $0.02991
37 Total Proposed Margin Melded Rate per Therm $0.51508 $0.62340 $0.28284 $0.00000 $0.13467
Functional Cost Components at Uniform Proposed Return
38 Production 358,378 259,184 96,481 0 2,713
39 Underground Storage 2,491,626 1,861,042 572,395 0 58,190
40 Distribution 32,619,592 28,640,839 3,783,418 0 195,335
41 Common 18,627,403 16,672,811 1,846,416 0 108,176
42 Total Uniform Proposed Cost 54,097,000 47,433,875 6,298,710 0 364,415
43 Exclude Cost of Gas w/Revenue Exp. 0 0 0 0 0
44 Total Uniform Proposed Margin 54,097,000 47,433,875 6,298,710 0 364,415
Margin per Therm at Uniform Proposed Return
45 Production $0.00341 $0.00353 $0.00353 $0.00353 $0.00064
46 Underground Storage $0.02372 $0.02533 $0.02093 $0.00000 $0.01377
47 Distribution $0.31058 $0.38990 $0.13836 $0.01238 $0.04623
48 Common $0.17736 $0.22697 $0.06752 $0.01087 $0.02560
49 Total Proposed Uniform Margin Melded Rate per Therm $0.51508 $0.64573 $0.23035 $0.02678 $0.08625
50 Margin to Cost Ratio at Proposed Rates 1.00 0.97 1.23 0.00 1.56
51 Current Margin to Proposed Cost Ratio 0.92 0.87 1.23 0.00 1.56
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX D Page 4-Cost of Service

AVISTA UTILITIES
Revenue Conversion Factor
Idaho-Natural Gas System
TWELVE MONTHS ENDED JUNE 30,2024
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.002212 0.002 212
3 Commission Fees 0.002127 0.002127
4 Idaho State Income Tax 0.000000 0
5 Total Expenses 0.004339 0.004339
6 Net Operating Income Before FIT 0.995661 0.995661
7 Federal Income Tax @ 2 1% 0.209089
8 REVENUE CONVERSION FACTOR 0.786572
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX D Page 5 - Conversion Factor

Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism(Idaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule-Natural Gas
AVU-G-25-01 Year 2 Rates Effective 09/O1/2026
GENERAL LARGE GENERAL OTHER
SERVICE SERVICE SERVICE
TOTAL SCHEDULE 101 SCH. 111/112 SCHEDULES
1 Total Staff Adjusted Normalized Test Year Revenue $ 49,619,000 $ 41,214,000 $ 7,734,000 $ 671,000
2 Settlement Revenue Change(RYI) $ 4,580,000 $ 4,580,000 $ - $ -
2A Settlement Revenue Change(RY2) $ (209,000) $ - $ (195,000) $ (14,000)
3 Total Base Rate Revenue(September 1,2026) $ 53,990,000 $ 45,794,000 $ 7,539,000 $ 657,000
4 Normalized Therms(Test Year) 165,313,566 73,457,611 27,344,598 64,511,357
5 WACOG Rate Embedded in Base Rates $ - $ - $ - $ -
6 Variable Gas Cost Revenue(Ln 4*Ln 5) $ - $ - $ - $ -
6A Fixed Production and Underground Storage (New Customers Only) $ 0.02393 $ 0.02929
Rate per Therm
6B Fixed Production and Underground Storage (New Customers Only) $ 2,655,140 $ 1,758,200 $ 800,934 $ 96,007
7 Subtotal(Ln 3-Ln 6) (Test Year Customers) $ 53,333,000 $ 45,794,000 $ 7,539,000 Excluded From
7A Subtotal(Ln 3-Ln 6-Ln 6B) (New Customers) $ 50,773,867 $ 44,035,800 $ 6,738,066 Fixed Cost
Adjustment
8 Customer Bills(Test Year) 1,139,390 1,120,256 19,134
9 Settlement Fixed Charges $ 20.00 $ 83.68
10 Fixed Charge Revenue(Ln 8*Ln 9) $ 24,006,253 $ 22,405,120 $ 1,601,133
11 Fixed Cost Adjustment Revenue (Ln 7-Ln 10) (Test Year Customers) $ 29,326,747 $ 23,388,880 $ 5,937,867
11A Fixed Cost Adjustment Revenue(Ln 7A-Ln 10) (New Customers) $ 26,767,614 $ 21,630,680 $ 5,136,933
Residential Non-Residential Group
12 Average Number of Customers(Line 8/12) 93,355 1,595
13 Annual Therms 73,457,611 27,344,598
14 Basic Charge Revenues 22,405,120 1,601,133
15 Customer Bills 1,120,256 19,134
16 Average Basic Charge $20.00 $83.68
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX E Page 1 - Baseline

Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of Annual Fixed Cost Adjustment Revenue Per Customer-Natural Gas
AVU-G-25-01 Year 2 Rates Effective 09/01/2026
Line Non-Residential
No. Source Residential Schedules*
(a) (b) (c) (d)
Existing Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 $ 23,388,880 $ 5,937,867
2 Test Year Number of Customers Revenue Data 93,355 1,595
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) $ 250.54 $ 3,723.97
New Customer FCA
1 Fixed Cost Adjustment Revenue Page 1 $ 21,630,680 $ 5,136,933
2 Test Year Number of Customers Revenue Data 93,355 1,595
3 Fixed Cost Adjustment Revenue Per Customer (1) / (2) $ 231.70 $ 3,221.66
* Schedules 111 and 112.
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX E Page 2 - Fixed Cost Adjust. RPC

Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism(Idaho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer-Natural Gas
AVU-G-25-01 Year 2 Rates Effective 09/01/2026
Line Source .Ian Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dee TOTAL
N.
(a) (b) (c) (d) (e) (f) (g) (h) (i) G) (k) (1) (m) (n) (0)
1 Natural Gas Sales
2 Residential
3 -Weather-Normalized Therm Delivery Volume Monthly Test Year 12,999,717 9,960,381 8,424,257 5,568,753 3,266,957 2,187,131 1,342,657 1,161,194 1,816,661 5,134,836 9,439,333 12,155,733 73,457,611
4 -%of Annual Total %of Total 17.70% 13.56% 11.47% 7.58% 4.45% 2.98% 1.83% 1.58% 2.47% 6.99% 12.85% 16.55% 100.00%
5
6 Non-Residential Sales'
7 -Weather-Normalized Therm Delivery Volume Monthly Test Year 3,935,537 3,423,275 2,821,666 2,286,762 1,630,096 1,335,558 1,038,260 1,152,278 1,281,617 2,279,536 2,743,266 3,416,748 27,344,598
8 -%of Annual Total %of Total 14.39% 12.52% 10.32% 8.36% 5.96% 4.88% 3.80% 4.21% 4.69% 8.34% 10.03% 12.50% 100.00%
9
10
11 Monthly Fixed Cost Adjustment Revenue Per Customer("RPC)
12 For Test Year Existine Customers
13 Residential
14 -Allowed Fixed Cost Adj.Revenue per Customer Page 2 $ 250.54
15 -Allowed Monthly Fixed Cost Adj.Revenue per Customer (4)x(14) $ 44.34 $ 33.97 $ 28.73 $ 18.99 $ 11.14 $ 7.46 $ 4.58 $ 3.96 $ 6.20 $ 17.51 $ 32.19 $ 41.46 $ 250.54
16
17 Non-Residential Sales'
18 -Allowed Fixed Cost Adj.Revenue per Customer Page 2 $ 3,723.97
19 -Allowed Monthly Fixed Cost Adj.Revenue per Customer (8)x(18) $ 535.97 $ 466.20 $ 384.27 $ 311.43 $ 222.00 $ 181.89 $ 141.40 $ 156.92 $ 174.54 $ 310.44 $ 373.60 $ 465.32 $ 3,723.97
20
21
22 For New Customers
23 Residential
24 -Allowed Fixed Cost Adj.Revenue per Customer Page 2 $ 231.70
25 -Allowed Monthly Fixed Cost Adj.Revenue per Customer (4)x(24) $ 41.00 $ 31.42 $ 26.57 $ 17.56 $ 10.30 $ 6.90 $ 4.24 $ 3.66 $ 5.73 $ 16.20 $ 29.77 $ 38.34 $ 231.70
26
27 Non-Residential Sales'
28 -Allowed Fixed Cost Adj.Revenue per Customer Page 2 $ 3,221.66
29 -Allowed Monthly Fixed Cost Adj.Revenue per Customer (8)x(28) $ 463.67 $ 403.32 $ 332.44 $ 269.42 $ 192.05 $ 157.35 $ 122.32 $ 135.76 $ 151.00 $ 268.57 $ 323.20 $ 402.55 $ 3,221.66
'Schedules 111 and 112.
30 Normalized Test Year Usage
31 Small Service Schedule 101 12,999,717 9,960,381 8,424,257 5,568,753 3,266,957 2,187,131 1,342,657 1,161,194 1,816,661 5,134,836 9,439,333 12,155,733 73,457,611
32 Large Service Schedule 111/112 3,935,537 3,423,275 2,821,666 2,286,762 1,630,096 1,335,558 1,038,260 1,152,278 1,281,617 2,279,536 2,743,266 3,416,748 27,344,598
33 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
34 Transport Service Schedule 146 325,897 333,235 280,888 356,269 295,749 304,128 392,846 494,468 280,457 509,503 440,957 210,497 4,224,895
35 Special Contract Transport 7,464,500 5,881,739 5,243,974 5,185,969 4,671,513 4,756,440 3,968,495 3,630,520 4,295,006 4,695,997 4,090,020 6,402,299 60,286,472
36 Total Normalized Test Year Usage 24,725,651 19,598,630 16,770,785 13,397,753 9,864,316 8,583,257 6,742,258 6,438,460 7,673,741 12,619,872 16,713,576 22,185,266 165,313,566
37
38
39 Normalized Test Year Customer Bills
40 Small Service Schedule 101 93,562 93,675 93,775 97,645 93,996 93,705 92,591 92,569 92,822 93,229 93,111 89,576 1,120,256
41 Large Service Schedule 111/112 1,588 1,614 1,605 1,727 1,610 1,585 1,577 1,597 1,581 1,595 1,587 1,468 19,134
42 Interrupt Service Schedule 131/132 - - - - - - - - - - - - -
43 Transport Service Schedule 146 7 7 7 7 7 7 7 7 7 7 7 7 84
44 Special Contract Transport 2 2 2 2 2 2 2 2 2 2 2 2 24
45 Total Normalized Test Year Customer Bills 95,159 95,298 95,389 99,381 95,615 95,299 94,177 94,175 94,412 94,833 94,707 91,053 1,139,498
46
47
48 Test Year Average Usage per Customer
49 Residential 139 106 90 57 35 23 15 13 20 55 101 136 789 66
50 Non-Residential 2,478 2,121 1,758 1,324 1,012 843 658 722 811 1,429 1,729 2,327 17,212 1,429
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX E Page 3-Shaping

AVU-G-25-01 AVISTA UTILITIES Natural Gas Utility
Company RY1 Summary by Function with Margin Analysis Idaho Jurisdiction
Settlement Case For the Year Ended June 30, 2024
(b) (c) (d) (e) (f) (g) (h) G) (k)
Residential Large Firm Interrupt Transport
System Service Service Service Service
Line Description Total Sch 101 Sch 111/112 Sch 131/132 Sch 146
Functional Cost Components at Current Rates
1 Production 358,454 259,239 96,502 0 2,714
2 Underground Storage 2,319,919 1,498,980 725,067 0 95,872
3 Distribution 28,741,158 23,468,044 4,929,127 0 343,987
4 Common 18,097,469 15,987,538 1,983,537 0 126,394
5 Total Current Rate Revenue 49,517,000 41,213,800 7,734,234 0 568,966
6 Exclude Cost of Gas w/Revenue Exp. 0 0 0 0 0
7 Total Margin Revenue at Current Rates 49,517,000 41,213,800 7,734,234 0 568,966
Margin per Therm at Current Rates
8 Production $0.00341 $0.00353 $0.00353 $0.00350 $0.00064
9 Underground Storage $0.02209 $0.02041 $0.02652 $0.00000 $0.02269
10 Distribution $0.27365 $0.31948 $0.18026 -$0.01096 $0.08142
11 Common $0.17231 $0.21764 $0.07254 $0.00745 $0.02992
12 Total Current Margin Melded Rate per Therm $0.47147 $0.56106 $0.28284 $0.00000 $0.13467
Functional Cost Components at Uniform Current Return
13 Production 358,454 259,239 96,502 0 2,714
14 Underground Storage 2,188,587 1,634,696 502,778 0 51,113
15 Distribution 28,835,435 25,407,192 3,260,834 0 167,408
16 Common 18,134,524 16,245,449 1,784,301 0 104,775
17 Total Uniform Current Cost 49,517,000 43,546,575 5,644,415 0 326,010
18 Exclude Cost of Gas w/Revenue Exp. 0 0 0 0 0
19 Total Uniform Current Margin 49,517,000 43,546,575 5,644,415 0 326,010
Margin per Therm at Uniform Current Return
20 Production $0.00341 $0.00353 $0.00353 $0.00350 $0.00064
21 Underground Storage $0.02084 $0.02225 $0.01839 $0.00000 $0.01210
22 Distribution $0.27455 $0.34588 $0.11925 $0.01070 $0.03962
23 Common $0.17267 $0.22115 $0.06525 $0.01063 $0.02480
24 Total Current Uniform Margin Melded Rate per Therm $0.47147 $0.59281 $0.20642 $0.02484 $0.07716
25 Margin to Cost Ratio at Current Rates 1.00 0.95 1.37 0.00 1.75
Functional Cost Components at Proposed Rates
26 Production 358,464 259,246 96,504 0 2,714
27 Underground Storage 2,296,675 1,498,953 704,429 0 93,293
28 Distribution 28,575,761 23,467,730 4,774,222 0 333,809
29 Common 18,078,099 15,987,871 1,965,078 0 125,150
30 Total Proposed Rate Revenue 49,309,000 41,213,800 7,540,234 0 554,966
31 Exclude Cost of Gas w/Revenue Exp. 0 0 0 0 0
32 Total Margin Revenue at Proposed Rates 49,309,000 41,213,800 7,540,234 0 554,966
Margin per Therm at Proposed Rates
F333 Production $0.00341 $0.00353 $0.00353 $0.00350 $0.00064
4 Underground Storage $0.02187 $0.02041 $0.02576 $0.00000 $0.02208
35 Distribution $0.27208 $0.31947 $0.17459 -$0.01096 $0.07901
36 Common $0.17213 $0.21765 $0.07186 $0.00745 $0.02962
37 Total Proposed Margin Melded Rate per Therm $0.46949 $0.56106 $0.27575 $0.00000 $0.13136
Functional Cost Components at Uniform Proposed Return
38 Production 358,464 259,246 96,504 0 2,714
39 Underground Storage 2,174,803 1,624,401 499,612 0 50,791
40 Distribution 28,663,343 25,260,151 3,237,055 0 166,137
41 Common 18,112,389 16,226,266 1,781,501 0 104,622
42 Total Uniform Proposed Cost 49,309,000 43,370,064 5,614,672 0 324,264
43 Exclude Cost of Gas w/Revenue Exp. 0 0 0 0 0
44 Total Uniform Proposed Margin 49,309,000 43,370,064 5,614,672 0 324,264
Margin per Therm at Uniform Proposed Return
45 Production $0.00341 $0.00353 $0.00353 $0.00353 $0.00064
46 Underground Storage $0.02071 $0.02211 $0.01827 $0.00000 $0.01202
47 Distribution $0.27291 $0.34387 $0.11838 $0.01062 $0.03932
48 Common $0.17245 $0.22089 $0.06515 $0.01062 $0.02476
49 Total Proposed Uniform Margin Melded Rate per Therm $0.46949 $0.59041 $0.20533 $0.02477 $0.07675
50 Margin to Cost Ratio at Proposed Rates 1.00 0.95 1.34 0.00 1.71
51 Current Margin to Proposed Cost Ratio 1.00 0.95 1.38 0.00 1.75
AVU-13-25-01 SETTLEMENT STIPULATION APPENDIX E Page 4- Cost of Service

AVISTA UTILITIES
Revenue Conversion Factor
Idaho-Natural Gas System
TWELVE MONTHS ENDED JUNE 30,2024
Line
No. Description Factor
1 Revenues 1.000000 1.000000
Expenses:
2 Uncollectibles 0.002212 0.002212
3 Commission Fees 0.002127 0.002127
4 Idaho State Income Tax 0.000000 0
5 Total Expenses 0.004339 0.004339
6 Net Operating Income Before FIT 0.995661 0.995661
7 Federal Income Tax @ 21% 0.209089
8 REVENUE CONVERSION FACTOR 0.786572
AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX E Page 5 - Conversion Factor

AVISTA UTILITIES
IDAHO ELECTRIC, CASE NO.AVU-E-25-01
PROPOSED INCREASE BY SERVICE SCHEDULE
12 MONTHS ENDED JUNE 30,2024
(000s of Dollars)
Effective September 1, 2025
Base Tariff Base Tariff Base Total Billed
Revenue Proposed Revenue Tariff Revenue Total Total
Line Type of Schedule Under Present General Under Proposed Percent at Present General Net
No. Service Number Rates Increase Rates Increase Rates Increase Impact
(a) (b) (c) (d) (e) (f) (g) (h) (i)
1 Residential 1 $157,709 $9,989 $167,698 6.3% $149,924 $9,989 $9,989
2 General Service 11,12 $56,460 $3,745 $60,205 6.6% $55,667 $3,745 $3,745
3 Large General Service 21,22 $42,649 $3,379 $46,028 7.9% $42,090 $3,379 $3,379
4 Extra Large General Service 25 $20,832 $1,320 $22,152 6.3% $20,287 $1,320 $1,320
5 Clearwater 25P $18,736 $297 $19,033 1.6% $18,131 $297 $297
6 Pumping Service 31,32 $6,981 $554 $7,535 7.9% $6,902 $554 $554
7 Street&Area Lights 41-49 $4,285 203 $4,488 4.7% $4,466 203 203
8 Total $307,652 $19,487 $327,139 6.3% $297,466 $19,487 $19,487
Effective September 1, 2026
Base Tariff Base Tariff Base Total Billed
Revenue Proposed Revenue Tariff Revenue Total Total
Line Type of Schedule Under Present General Under Proposed Percent at Present General Net
No. Service Number Rates Increase Rates Increase Rates Increase Impact
(a) (b) (c) (d) (e) (f) (g) (h) (i)
1 Residential 1 $167,698 $7,529 $175,227 4.5% $159,913 $7,529 $7,529
2 General Service 11,12 $60,205 $2,830 $63,035 4.6% $59,412 $2,830 $2,830
3 Large General Service 21,22 $46,028 $2,542 $48,570 5.5% $45,469 $2,542 $2,542
4 Extra Large General Service 25 $22,152 $996 $23,148 4.5% $21,607 $996 $996
5 Clearwater 25P $19,033 $225 $19,258 1.2% $18,428 $225 $225
6 Pumping Service 31,32 $7,535 $415 $7,950 5.5% $7,456 $415 $415
7 Street&Area Lights 41-49 $4,488 154 $4,642 3.4% $4,669 154 154
8 Total $327,139 $14,691 $341,830 4.5% $316,953 $14,691 $14,691
AVU-E-25-01/AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX F Page 1 of 6

AVISTA UTILITIES
IDAHO ELECTRIC,CASE NO.AVU-E-25-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2025
General Proposed Proposed
Base Tariff Present Present Rate Billing Base Tariff
Sch.Rate Other Adi.0 Billing Rate Inc/Decr Rate Rate
(a) (b) (c) (d) (e) (f) (g)
Residential Service-Schedule 1
Basic Charge $20.00 $20.00 $0.00 $20.00 $20.00
Energy Charge:
First 600 kWhs $0.09152 ($0.00583) $0.08569 $0.00707 $0.09276 $0.09859
All over600 kWhs $0.10286 ($0.00583) $0.09703 $0.00795 $0.10498 $0.11081
General Services-Schedule 11
Basic Charge $20.00 $20.00 $0.00 $20.00 $20.00
Energy Charge:
First 3,650 kWhs $0.09211 ($0.00113) $0.09098 $0.00000 $0.09098 $0.09211
All over 3,650 kWhs $0.06458 ($0.00113) $0.06345 $0.01256 $0.07601 $0.07714
Demand Charge:
20 kW or less no charge no charge no charge no charge
Over 20 kW $7.00/kW $7.00/kW $1.00/kW $8.00/kW $8.00/kW
Large General Service-Schedule 21
Energy Charge:
First 250,000 kWhs $0.07170 ($0.00112) $0.07058 $0.00410 $0.07468 $0.07580
All over 250,000 kWhs $0.06042 ($0.00112) $0.05930 $0.00345 $0.06275 $0.06387
Demand Charge:
50 kW or less $525.00 $525.00 $100.00 $625.00 $625.00
Over 50 kW $7.00/kW $7.00/kW $1.00/kW $8.00/kW $8.00/kW
Primary Voltage Discount $0.40/kW $0.40/kW $0.40/kW $0.40/kW
Direct Current Fast Charging Pilot-Schedule 23
Basic Charge $500.00 $500.00 $125.00 $625.00 $625.00
Energy Charge:
First 250,000 kWhs $0.08509 ($0.00112) $0.08397 $0.00487 $0.08884 $0.08996
All over 250,000 kWhs $0.07386 ($0.00112) $0.07274 $0.00422 $0.07696 $0.07808
Primary Voltage Discount $0.30/kW $0.30/kW $0.30/kW $0.30/kW
Extra Large General Service-Schedule 25
Energy Charge:
First 500,000 kWhs $0.05689 ($0.00162) $0.05527 $0.00241 $0.05768 $0.05930
All over 500,000 kWhs $0.04766 ($0.00162) $0.04604 $0.00202 $0.04806 $0.04968
Demand Charge:
3,000 kva or less $17,000 $17,000 $2,000 $19,000 $19,000
Over 3,000 kva $6.25/kva $6.25/kva $1.00/kva $7.25/kva $7.25/kva
Primary Volt.Discount $0.40/kW $0.40/kW $0.40/kW $0.40/kW
Annual Minimum Present: $783,640 $832,200
Clearwater-Schedule 25P
Energy Charge:
Block 1 Retail kWhs $0.04253 ($0.00179) $0.04074 ($0.00116) $0.03958 $0.04137
Demand Charge:
3,000 kva or less $17,000 $17,000 $2,000 $19,000 $19,000
3,000-55,000 kva $6.25/kva $6.25/kva $1.00/kva $7.25/kva $7.25/kva
Over 55,000 kva $3.00/kva $3.00/kva $0.25/kva $3.25/kva $3.25/kva
Primary Volt.Discount $0.40/kW $0.40/kW $0.40/kW $0.40/kW
Annual Minimum Present: $671,830 $683,070
Pumping Service-Schedule 31
Basic Charge $20.00 $20.00 $0.00 $20.00 $20.00
Energy Charge:
First 165 kW/kWhs $0.11522 ($0.00096) $0.11426 $0.00965 $0.12391 $0.12487
All additional kWhs $0.09731 ($0.00096) $0.09635 $0.00815 $0.10450 $0.10546
(1)Includes all present rate adjustments: Schedule 59-Residential&Farm Energy Rate Adjustment,Schedule 66-
Temporary Power Cost Adjustment,Schedule 75-Fixed Cost Adjustment,and Schedule 91 -Energy Efficiency
Rider Adjustment.
AVU-E-25-01/AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX F Page 2 of 6

AVISTA UTILITIES
IDAHO ELECTRIC,CASE NO.AVU-E-25-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2026
General Proposed Proposed
Base Tariff Present Present Rate Billing Base Tariff
Sch.Rate Other Adi.0 Billing Rate Inc/Decr Rate Rate
(a) (b) (c) (d) (e) (f) (g)
Residential Service-Schedule 1
Basic Charge $20.00 $20.00 $0.00 $20.00 $20.00
Energy Charge:
First 600 kWhs $0.09859 ($0.00583) $0.09276 $0.00533 $0.09809 $0.10392
All over600 kWhs $0.11081 ($0.00583) $0.10498 $0.00599 $0.11097 $0.11680
General Services-Schedule 11
Basic Charge $20.00 $20.00 $0.00 $20.00 $20.00
Energy Charge:
First 3,650 kWhs $0.09211 ($0.00113) $0.09098 $0.00472 $0.09570 $0.09683
All over 3,650 kWhs $0.07714 ($0.00113) $0.07601 $0.00394 $0.07995 $0.08108
Demand Charge:
20 kW or less no charge no charge no charge no charge
Over 20 kW $8.00/kW $8.00/kW $0.50/kW $8.50/kW $8.50/kW
Large General Service-Schedule 21
Energy Charge:
First 250,000 kWhs $0.07580 ($0.00112) $0.07468 $0.00388 $0.07856 $0.07968
All over 250,000 kWhs $0.06387 ($0.00112) $0.06275 $0.00328 $0.06603 $0.06715
Demand Charge:
50 kW or less $625.00 $625.00 $50.00 $675.00 $675.00
Over 50 kW $8.00/kW $8.00/kW $0.50/kW $8.50/kW $8.50/kW
Primary Voltage Discount $0.40/kW $0.40/kW $0.40/kW $0.40/kW
Direct Current Fast Charging Pilot-Schedule 23
Basic Charge $625.00 $625.00 $50.00 $675.00 $675.00
Energy Charge:
First 250,000 kWhs $0.08996 ($0.00112) $0.08884 $0.00460 $0.09344 $0.09456
All over 250,000 kWhs $0.07808 ($0.00112) $0.07696 $0.00401 $0.08097 $0.08209
Primary Voltage Discount $0.30/kW $0.30/kW $0.30/kW $0.30/kW
Extra Large General Service-Schedule 25
Energy Charge:
First 500,000 kWhs $0.05930 ($0.00162) $0.05768 $0.00235 $0.06003 $0.06165
All over 500,000 kWhs $0.04968 ($0.00162) $0.04806 $0.00197 $0.05003 $0.05165
Demand Charge:
3,000 kva or less $19,000 $19,000 $1,000 $20,000 $20,000
Over 3,000 kva $7.25/kva $7.25/kva $0.50/kva $7.75/kva $7.75/kva
Primary Volt.Discount $0.40/kW $0.40/kW $0.40/kW $0.40/kW
Annual Minimum Present: $832,200 $868,150
Clearwater-Schedule 25P
Energy Charge:
Block 1 Retail kWhs $0.04137 ($0.00179) $0.03958 ($0.00044) $0.03914 $0.04093
Demand Charge:
3,000 kva or less $19,000 $19,000 $1,000 $20,000 $20,000
3,000-55,000 kva $7.25/kva $7.25/kva $0.50/kva $7.75/kva $7.75/kva
Over 55,000 kva $3.25/kva $3.25/kva $0.25/kva $3.50/kva $3.50/kva
Primary Volt.Discount $0.40/kW $0.40/kW $0.40/kW $0.40/kW
Annual Minimum Present: $683,070 $690,230
Pumping Service-Schedule 31
Basic Charge $20.00 $20.00 $0.00 $20.00 $20.00
Energy Charge:
First 165 kW/kWhs $0.12487 ($0.00096) $0.12391 $0.00723 $0.13114 $0.13210
All additional kWhs $0.10546 ($0.00096) $0.10450 $0.00610 $0.11060 $0.11156
(1)Includes all present rate adjustments: Schedule 59-Residential&Farm Energy Rate Adjustment,Schedule 66-
Temporary Power Cost Adjustment,Schedule 75-Fixed Cost Adjustment,and Schedule 91 -Energy Efficiency
Rider Adjustment.
AVU-E-25-01/AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX F Page 3 of 6

AVISTA UTILITIES
IDAHO GAS,CASE NO.AVU-G-25-01
PROPOSED INCREASE BY SERVICE SCHEDULE
12 MONTHS ENDED JUNE 30,2024
(000s of Dollars)
Effective September 1, 2025
Base Tariff Base Tariff Base Total Billed Sch 176 Total Billed Percent
Distribution Revenue Proposed Distribution Revenue Tariff Revenue Total Tax Revenue Increase on
Line Type of Schedule Under Present General Under Proposed Percent at Present General Rate at Proposed Billed GRC
No. Service Number Rates 1 Increase Rates Increase Rates 2 Increase Credit Rates 2 Revenue
(a) (b) (c) (d) (e) (f) (g) (h) (i) 0) (k)
1 General Service 101 $41,214 $4,580 $45,794 11.1% $67,624 $4,580 $0 $72,204 6.7%
2 Large General Service 111/112 $7,734 $0 $7,734 0.0% $17,013 $0 $0 $17,013 0.0%
3 Interruptible Service 131/132 $0 $0 $0 0.0% $0 $0 $0 $0 0.0%
4 Transportation Service 146 $569 $0 $569 0.0% $554 $0 $0 $554 0.0%
5 Special Contracts 148 102 �—o 102 0.0% 102 $0 $0 102 0.0%
6 Total $49,619 $4,580 $54,199 9.2% $85,293 $4,580 $0 $89,873 5.4%
Effective September 1, 2026
Base Tariff Base Tariff Base Total Billed Sch 176 Total Billed Percent
Distribution Revenue Proposed Distribution Revenue Tariff Revenue Total Tax Revenue Increase on
Line Type of Schedule Under Present General Under Proposed Percent at Present General Rate at Proposed Billed GRC
No. Service Number Rates 1 Increase Rates Increase Rates 2 Increase Credit Rates 2 Revenue
(a) (b) (c) (d) (e) (f) (g) (h) (i) 0) (k)
1 General Service 101 $45,794 $0 $45,794 0.0% $72,204 $0 $0 $72,204 0.0%
2 Large General Service 111/112 $7,734 ($195) $7,539 (2.5%) $17,013 -$195 $0 $16,818 -1.1%
3 Interruptible Service 131/132 $0 $0 $0 0.0% $0 $0 $0 $0 0.0%
4 Transportation Service 146 $569 ($14) $555 (2.5%) $554 -$14 $0 $539 -2.6%
5 Special Contracts 148 102 L 102 0.0% 102 Lo L 102 0.0%
6 Total $54,199 ($209) $53,990 (0.4%) $89,873 -$209 $0 $89,664 -0.2%
(1)Excludes Schedule 150-Purchased Gas Cost Adjustment,Schedule 155-Gas Rate Adjustment,Schedule 175-Decoupling&Schedule 191-DSM
(2)Includes Schedule 150-Purchased Gas Cost Adjustment,Schedule 155-Gas Rate Adjustment,Schedule 175-Decoupling,&Schedule 191-DSM
AVU-E-25-01/AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX F Page 4 of 6

AVISTA UTILITIES
IDAHO GAS, CASE NO.AVU-G-25-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2025
Proposed
Present Base Present General Proposed Base
Distribution Billing Present Rate Billing Distribution
Type of Service Rate Rate Adi.0) Billing Rate Inc/ Decr Rate Rate
(a) (b) (c) (d) (e) (f) (g)
General Service -Schedule 101
Basic Charge $20.00 $20.00 $0.00 $20.00 $20.00
Usage Charge:
All therms $0.25605 $0.35953 $0.61558 $0.06235 $0.67793 $0.31840
Large General Service -Schedule 111
Usage Charge:
First 200 therms $0.35605 $0.33932 $0.69537 $0.06235 $0.75772 $0.41840
200- 1,000 therms $0.33451 $0.33932 $0.67383 ($0.02111) $0.65272 $0.31340
1,000- 10,000 therms $0.24364 $0.33932 $0.58296 ($0.00382) $0.57914 $0.23982
All over 10,000 therms $0.18358 $0.33932 $0.52290 ($0.00382) $0.51908 $0.17976
Minimum Charge:
per month $71.21 $71.21 $12.47 $83.68 $83.68
per therm $0.00000 $0.33932 $0.33932 $0.33932 $0.00000
Interruptible Service -Schedule 131
Usage Charge:
All Therms $0.20379 $0.25665 $0.46044 $0.46044 $0.20379
Transportation Service -Schedule 146
Basic Charge $300.00 $300.00 $100.00 $400.00 $400.00
Usage Charge:
All Therms $0.12232 ($0.00365) $0.11867 ($0.00161) $0.11706 $0.12071
(1) Includes Schedule 150- Purchased Gas Cost Adjustment, Schedule 155- Gas Rate Adjustment, Schedule 175-
Fixed Cost Adjustment and Schedule 191 - DSM, Schedule 176-Tax Customer Credit
AVU-E-25-01 /AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX F Page 5 of 6

AVISTA UTILITIES
IDAHO GAS, CASE NO.AVU-G-25-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2026
Proposed
Present Base Present General Proposed Base
Distribution Billing Present Rate Billing Distribution
Type of Service Rate Rate Adi.0) Billing Rate Inc/ Decr Rate Rate
(a) (b) (c) (d) (e) (f) (g)
General Service -Schedule 101
Basic Charge $20.00 $20.00 $0.00 $20.00 $20.00
Usage Charge:
All therms $0.31840 $0.35953 $0.67793 $0.67793 $0.31840
Large General Service-Schedule 111
Usage Charge:
First 200 therms $0.41840 $0.33932 $0.75772 $0.75772 $0.41840
200- 1,000 therms $0.31340 $0.33932 $0.65272 ($0.00995) $0.64277 $0.30345
1,000- 10,000 therms $0.23982 $0.33932 $0.57914 ($0.00761) $0.57153 $0.23221
All over 10,000 therms $0.17976 $0.33932 $0.51908 ($0.00571) $0.51337 $0.17405
Minimum Charge:
per month $83.68 $83.68 $83.68 $83.68
per therm $0.00000 $0.33932 $0.33932 $0.33932 $0.00000
Interruptible Service -Schedule 131
Usage Charge:
All Therms $0.20379 $0.25665 $0.46044 $0.46044 $0.20379
Transportation Service -Schedule 146
Basic Charge $400.00 $400.00 $400.00 $400.00
Usage Charge:
All Therms $0.12071 ($0.00365) $0.11706 ($0.00320) $0.11386 $0.11751
(1) Includes Schedule 150- Purchased Gas Cost Adjustment, Schedule 155- Gas Rate Adjustment, Schedule 175-
Fixed Cost Adjustment and Schedule 191 - DSM, Schedule 176-Tax Customer Credit
AVU-E-25-01 /AVU-G-25-01 SETTLEMENT STIPULATION APPENDIX F Page 6 of 6