HomeMy WebLinkAbout20080603AVU to Staff 1-4, 10, 12-19 etc.pdfAvista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone 509-489-0500
Toll Free 800-727-9170 1\/ 0
~~rV'STJl.
Corp.
2mlf JU1'ù - 39: 33
June 2,2008
Idaho Public Utilities Commission
472 W. Washington St.
Boise, ID 83720-0074
Attn: Scott Woodbury
Deputy Attorney General
Re: Production Request of the Commission Staff in Case Nos. A VU-E-08-01 and
A VU-G-08-01
Dear Mr. Woodbur,
Enclosed are an original and three copies of Avista's responses to IPUC Staffs production
requests in the above referenced docket. Included in this mailng are Avista's responses to
production requests 001 through 004, 010, 012-019, 024, 029-031, 062 and 067. The electronic
versions of the responses were emailed on 6/02/08 and are also being provided in electronic
format on the CDs included in this mailing. '
Also included is Avista's CONFIDENTIAL response to PR-017 and PR-024. Those responses
contain TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and are
separately filed under IDAP A 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and
pursuant to the Protective Agreement between Avista and IPUC Staff dated March 13, 2008.
They are being provided under a sealed separate envelop, marked CONFIDENTIA.
If there are any questions regarding the enclosed information, please contact me at (509) 495-
8620 or via e-mail at pat. ehrbar(Ðavistacorp. com
Sincerely,Q~~
Patrck Ehrbar
Regulatory Analyst
Enclosures
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
Staff-001
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
OS/28/08
Elizabeth Andrews
Patrck Ehrbar
State & Federal Reg.
(509) 495-8620
Please provide a copy of all data requests received and the corresponding responses associated
with the Company's curent general rate case docket before the Washington Utilities and
Transportation Commission.
RESPONSE:
Due to the voluminous natue of ths request, and with agreement from IPUC staff, copies of all
data requests corresponding with the Company's current Washington general rate case were made
available to IPUC Staff during their site visit durng the week of May 16 through 20.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-08-01 / AVU-G-08-01
IPUC
Production Request
Staff-002
DATE PREPARD:WISS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
OS/28/08
Elizabeth Andrews
Craig Berolf
State & Federal Reg.
(509) 495-4124
Please provide copies of the monthy tral balances from Januar 2004 though the most curent
month available. Please provide the monthly tral balances for 2008 though April and for each
month in 2008 as they become available.
RESPONSE:
Copies of the requested information were made available to IPUC Staff during their site visit
durig the week of May 16 though 20. Updates for 2008 will be provided as they become
available.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-003
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
Please provide a copy of the Company Char of Accounts.
RESPONSE:
OS/27/08
Elizabeth Andrews
Craig Bertholf
State & Federal Regulation
(509) 495-4124
Please fid attached A vista's Char of Accounts as of 12/31/07. An electronic copy of the Char of
Accounts is being provided in Excel format as StafCPR _ 003-Attachment A.xls.
.101000
101030
101050
101100
105000
107000
107010
107020
107030
107040
107050
107060
108000
108030
108050
111000
111100
114000
115000
121000
122000
123000
123010
123100
123120
124350
124600
124610
124680
124810
124900
124930
128150
128250
128300
131100
131110
131120
131140
131200
134100
134150
135100
135400
.
.
Chart Of Accounts
December 31, 2007
PLANT IN SERVICE OWND
KFGS DISALLOWED PLANT/PLANT RETUR
BOULDER PAR (BPK) DISALLOWED PLANT
PLANT IN SERVICE LEASED
PLANT HELD FOR FUTUR USE
CONSTRUCTION WORK IN PROGRESS-CWI
CONSTRUCTION OVERHAD A&G
CONSTRUCTION OVERHAD PRODUCTION
CONSTRUCTION OVERHEAD TRASMISSION
CONSTRUCTION OVERHEAD DISTRIUTION
CONSTRUCTION OVERHEAD NORTH GAS
CONSTRUCTION OVERHEAD SOUTH GAS
ACCUMATED PROVISION DEPRECIATION
ACC AMT KFGS DISALLOWED PLNT/RTU
ACC AMT BPK DISALLOWED PLANT
ACC PROVISION AMT OF UTILITY PLANT
ACC AMT COLSTRI AFUDC COMMON PLANT
PLANT ACQUISITION ADmSTMENT
ACC PROV AM OF PLT ACQUISITION ADJ
NONUTILITY PROPERTY
ACC DEPR NONUTILITY PROPERTY
INSTMENT IN SPOKAE ENERGY
INVESTMENT IN AVISTA CAPITAL II
EQUITY INSTMENT IN SUBSIDIAS
STOCK INSTMENT IN SUBSIDIAS
OTHER INEST- WZN LOANS SANPOINT
OTHER INEST-EXEC DEFERR CASH VAL
INTANGffLES - GOODWIL & OTHER
OTHER INESTMENT-WZN LOANS OREGON
OTHER INST-LUCAS NOTES REC
OTHER INST-WNP3 EXCHAGE POWER
OTHER INEST-AMT WNP3 EXCHAGE
SPECIA FUNDS-CS2 GE LTSA ADVANCES
SPECIA FUS-EXEC DEF COMP TRUST
SPECIA FUNDS- TRASMSN SRVC REQUEST
CASH-A VISTA RECEIVABLES
CASH- WELLS FARGO
CASH-PAYROLL
CASH-WORKRS COMPENSATION
CASH-CLEARG
SPECIA DEPOSITS-INTEREST RATE SWAP
OTHER SPECIA DEPOSITS-ENERGY RES
WORKG FUNDS-EMPLOYEE
WORKG FUND-REAL ESTATE DEPT
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment A.xIs lof16
.135430
135440
135450
135600
135630
136000
136050
136200
136510
142100
142150
142200
142500
142510
142600
142610
142900
143020
143050
143200
143210
143390
143500
143550
143900
144000
144030
144140
144200
144600
144610
144700
144990
145000
146000
146300
146320
151120
151210
154100
154300
154400
154500
154550
.
.
Chart Of Accounts
December 31, 2007
WORKG FUD-FLEET MAAGEMENT
WORKG FUN-KETTLE FALLS
WORKG FUN-NOXON
WORKG FUND-CS2
WORKG FUND-COLSTRI
TEMPORAY CASH INSTMETS
TEMP CASH INVEST-MAGIN CALL
TAX-EXEMPT MONEY MAT - TEMP CASH
TEMP CASH INST-TRAMSN SRV RQST
CUST ACCT REC-RETAI SERVICE
CUST ACCT REC-CT FUL SALES
CUST ACCT REC-CUSTOMER CONTRACTS
CUST ACCT REC-UNBILLED REV ELEC
CUST ACCT REC-UNBILLED REV GAS
CUST ACCT REC-RESALE GAS
CUST ACCT REC-RESALE ELECTRIC
CUST ACCT REC-RECEIV ABLE SALE
GST
OTHER ACCT REC-RETIRE DEDUCTIONS
OTHER ACCT REC-OTHER MISC
OTHER ACCT REC-POWER TRASACTIONS
OTHER ACCT REC- WIMIGTON TRUST
OTHER ACCT REC-MISCELLANEOUS
OTHER ACCT REC-DAMGE CLAIS
OTHER ACCT REC-CIAC CR INST FOR EXPIRD DEVEL
ACC GL ADmSTMENT RETAIL WRTEOFFS
ACC PRY UNCOLL NET OF ACTUAL-DAMGE
ACC PROV UNCOLL NET OF ACTUALS-MISC
ACCUMATED RETAI WRTE-OFFS
ACCUMATED RETAI REINSTATEMETS
ACC PROV FOR UNCOLLECTffLES-RESALE
ACCUMATED RETAIL RECOVERIS
ACC PROV FOR UNCOLLECTIBLES-RETAIL
NOTES REC ASSOC CO-A VISTA CAPITAL
AI ASSOC CO-GENERA
AI ASSOC CO-ADVANTAGE IQ
ACCTS REC ASSOC CO-AVISTA ENERGY
FUEL STOCK COAL-COLSTRI
FUEL STOCK HOG FUEL-KFGS
PLANT MATERIS & OPER SUPPLIES
PLANT MAT & OPER SUP-COYOTE SPRIGS 2
PLANT MAT & OPER SUP-COLSTRI
SUPPLY CHA RECEIVING INENTORY
SUPPLY CHAIN AVERAGE COST VARCE
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment A.xIs 2of16
.154560
163000
163200
164100
164105
164110
165100
165150
165170
165180
165200
165210
165230
165250
165260
165270
165320
165340
165350
165360
165370
165380
165390
165545
165550
172500
172510
174050
174500
175740
175750
181330
181750
181860
181870
181880
181950
181960
181990
182300
182301
182305
182310
182320
.
.
Chart Of Accounts
December 31, 2007
SUPPLY CHA INOICE PRICE VARCE
STORES EXPENSE UNDISTRIUTED
STORES EXPENSE-SUPPLY CHAIN INNTORY ADJ
GAS STORED UNDERGND-408A VA-JP
GAS STORED UNDERGND-403NWL-JP
GAS STORED UNDERGND-MIST STORAGE
PREPAYMENTS-PREPAID INSURACE
PREPAYMNTS-PREP AI LICENSE FEES
PREPAYMNTS-COLUMIA GRI
PREPAYMNTS-CUSTOMER BILLING SUPPLIES
PREPAYMTS-POSTAGE METERS
PREPA YMNTS-RATHDRM MU DVLPMT
PREPAYMNTS-MOSCOW OFFICE SALE
COLSTRI PREPAID ASSET
PREPAYMNTS-SPOKAE TRIE
PREPAYMNTS-POTLATCH REC
GAS IMALANCE-A VISTA LDC
GAS IMALANCE-COYOTE SPRIGS 2
GAS IMALANCE-RATHDRUM
GAS IMALANCE-NORTHEAST CT
GAS IMALCE-BOULDER PAR
GAS IMBALANCE-KETTLE FALLS CT
GAS IMALANCE-KETTLE FALLS GS
PREP A YMNTS-JP EXPANSION PROJECT
PREP A YMNTS- WIMIGTON TRUST
RENTS RECEIVABLE-MISCELLANEOUS
RENTS RECEIVABLE-ACCRUED
ASSET HELD FOR SALE - NON UTILITY
MISC ASSETS-NONMONETARY PWR EXCHNGE
DERIATIV INSTR ASSET -ST MTM
DERIATIV INSTR ASSET-LT MTM
UNAMT DEBT EXP-PCB INSURACE PREMIS
UNAM DEBT EXPENSE- TOPRS
UNAM DEBT EXPENSE-LT DEBT
UNAMT DEBT EXP-LT DEBT 9.75 NOTES
CONVRTffLE DEBT STRATEGY
UNAMT DEBT EXP-DEBT STRATEGIES
UNAM DEBT EXP-RATHDRUM 2005
UNAMT DEBT EXP-CONVERTIBLE DEBT
REGULATORY ASSET FAS 1 06
GUARTEED RESIDUAL VALUE - AILANE
REG ASSET POST RET LIA
REGULATORY ASSET FASI09 UTILITY PLANT
REGULATORY ASSET FAS109 WNP3
Case Nos.
AVU-E-08-01 AVU-G-08-01 Staff PR 003-Attchment AxIs 30f16
.182328
182330
182340
182345
182346
182350
182370
182372
182374
182376
182383
182384
182385
182386
183000
184054
184055
184057
184100
184200
184250
184260
184270
184500
184999
186000
186010
186020
186060
186100
186200
186205
186280
186328
186350
186360
186400
186410
186460
186700
186710
186800
186820
186870
.
.
Chart Of Accounts
December 31, 2007
REG ASSET - DECOUPLING SURCHARGE
REGULATORY ASSET AM
REGULATORY ASSET RTO DEPOSIT - ID
REGULATORY ASSET BPA RESIDENTIA EXCHANGE
REGULATORY ASSET BPA RESIDENTIA EXCHANGE INTEREST
REGULATORY ASSET ERM APPROVED FOR RECOVERY
REGULATORY ASSET NEW GEN INSTALL COSTS
REGULATORY ASSETWARTSILA UNITS
MTMSTREGULATORY ASSET
REGULATORY ASSET FAS 143 ASSET RETIRMENT OBLIGATION
REGULATORY ASSET WORKRS COMP
CS2LEVRET
REGULATORY ASSET ID PCA DEFERR 1
REGULATORY ASSET ID PCA DEFERR 2
PRELIMARY SURVEY AN INSTIGATION
CLEARG ACCT -CORP ACCT
CLEARG ACCT-RESOURCE ACCT
CLEARG ACCT-ENERGY DLIVRY ACCT
TRASPORTATION EXPENSES CLEARG
PAYROLL CLEARG
SMAL TOOLS EXPENSE CLEARG
PAYROLL BENEFITS CLEARG
PAYROLL TAXS CLEARG
CLAR FORK RELICENSE EXPENSE
CLAR FORK RELICENSE EXPENSE CLEARG
MISC NON WO SUSPENSE ACCOUNTS
REGULATORY ASSET ERM YTD COMPAN BAND
REGULATORY ASSET ERM YTD CONTRA ACCOUNT
UNAMORTIZED ACCTS REC SALE EXPENSE
REGULATORY ASSET AFUDC ALLOWED ON COLSTRI COMMON FACILITIES
VAROUS SUSPENSE WORKORDERS
PLANT ALLOC OF CLEARG JOURALS
REGULATORY ASSET ERM DEFERRD CURNT YEAR
REG ASSET-DECOUPLING DEFERRD REV
REGULATORY ASSET RTO DEPOSITS
REGULATORY ASSET-MT LEASE PAYMNTS
MISC DEFERRD DEBITS TREASURY SUSPENSE
MISC DEFERRD DEBITS NSF SUSPENSE
MISC DEFERRD DEBITS TREASURY SUSPENSE
REGULATORY ASSET CONSERVATION PROGRA PROJECTS
REGULATORY ASSET CONSERVATION PROGRA PROJECTS
REGULTORY ASSET NEZ PERCE SETTLEMENT
CLAR FORK RELICENSING -- ID
MISC DEFERRD DEBIT CENTRAIA MIE ENVIROMETAL BALANCE
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 4of16
.186890
186900
186910
189860
190000
190040
190060
190070
190090
190110
190120
190130
190140
190150
190151
190155
190160
190170
190180
190200
190220
190230
190240
190250
190260
190300
190310
190420
190500
190510
190540
190610
190615
190740
190810
190820
190830
190850
190880
191000
191005
191010
191711
191720
.
.
Chart Of Accounts
December 31, 2007
CLAR FORK RELICENSING- MT
MISC DEFERRD DEBITS CAE SUSPENSE
MISC DEFERRD DEBIT CSS UNPOSTABLE CASH SUSPENSE
UNAMT LOSS-REACQ DEBT
ADFIT MISC- T AX TRUE-UP
ADFIT IPUC DISALLOWED PLANT
ADFIT DRY CREEK
DPITSERP
DFIT STOCK OPTIONS ACCELERATION
ADFIT CENTRAIA GAI
DFIT NONMONETARY POWER EXPENSE
DFIT BPA C&RD RECEIPTS
DPIT DSM TARF RIER
ADPIT FAS87 UNFUDED PENSION
DFIT SFAS 158
DPIT OFFICER LIFE INSURCE
DFIT UNBILLED REVENU ADD-ONS
DFIT INTEREST RATE SWAP
ADFIT FASI09 ITC
ADFITINJUY AND DAMGE
ADFIT NEZ PERCE
ADFIT NE TANK SPILL
ADFIT W ARTSILA UNITS
ADPIT OREGON SB 408
ADFIT- LM 2500 NONUTILITY
ADFIT SHAWNEE ELECTRIC
ADFIT DOLLAR ROAD REMEDIATION
ADFIT KF RESERVE
DFIT ON EQUITY STOCK COMP
DFIT ON LIAILITY STOCK COMP
ADFIT-AVA HOLDING CO FORMTION
ADPIT CIAC DISTRIUTION
ADSIT CIAC DISTRIUTION
ADFIT - MTERI ATIV
ADFIT BAD DEBT RESERVE & WRTE OFF ACTIVITY
ADFIT DEFERRD COMPENSATION
ADPIT PAID TIM OFF
ADFIT GAI GENERA OFFICE BLDG
ADFIT - FIN 48 NON-PLANT
RECOVERABLE GAS COSTS AMORTIZD
PRIOR PERIOD UNRECOV PGA DEFERRD
CUR UNCOV PGA DEFERRD
DEFERRD GAS COSTS-GLENDALE SYSTEM
INTERVENOR CITIZEN UTILITY BOAR
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment A.xIs 50f16
.191890
191899
191900
191901
191902
191903
191904
191905
191906
201000
214000
214040
214050
215100
216000
216100
216150
219000
219100
221160
221300
221330
221340
221350
221360
221370
221390
221400
221410
221420
221430
223010
223300
223320
224640
224650
225000
226000
227000
228200
228210
228300
228301
228310
.
.
Chart Of Accounts
December 31, 2007
DEFERRD GAS COSTS-MAGIN REDUCTION
OR PGA 4% COMMODITY
ORDEF 10/04
OR DEFERR 1011/05 - 9/30/06
OR PGA 8.88% DEMAD
OR PGA 0% COMMODITY
OR PGA 0% DEMAD
OR PGA COMMODITY DEFERR 11/2007
OR PGA DEMA DEFERR 11/2007
COMMON STOCK ISSUED - NO PAR
CAP STOCK EXP - COMMON PUBLIC ISSUE
TAX BENEFIT - OPTIONS EXERCISED
STOCK COMP INCENTIVE ACCRUAL
APPROPRITED RETAINED EARINGS
RETAINED EARINGS
UNAPPROPRITED UNDIST SUB EARINGS
CORP SUBSIDIAY ACTIVTY
OCI INT RATE SWAP/PENSION
AOCI - SFAS 158
KETTLE FALLS P C REV BONDS DUE 14
FMBS - SECURED MTNS - SERIS C
FMBS - SECURD MTNS - SERIS A
FMBS - SECURD MTS - SERIS B
COLSTRI 1999A PCBS DUE 2032
COLSTRI 1999B PCBS DUE 2034
FMS - 6.125% DUE 09-01-2013
BONDS
FMBS - 6.25% DUE 12-01-35
SWAP on FMBS DUE 12-01-35
FMBS - 5.70% DUE 07-01-2037
SWAP on FMBS DUE 07-01-2037
ADVANCE ASSOCIATED-A VISTA CAPITAL II
ADVANCE ASSOCIATED-ADVANTAGE
ADVANCE ASSOCIATED-ENERGY
NOTES PAY-CORP. NOTES
NOTES PAY-CORP. NOTES
UNAMORT PREM - 6.25% FMB DUE 2035
UNAMORT DSCNT-PCB KF 4.1 DUE 2014
OBLIG UNDER CAP LEASE-NON CURNT
ACCUM PROV FOR INmRY & DAMGES
PA YMNT/RFUND INJUY & DAMGE
ACCUM PROV FASI06 POST RET MED WAI
RETIRE MED UNFUED
OTHR DEF CR-SERP
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 6of16
.228311
228320
228321
228330
228331
228340
228350
228351
228399
228410
230000
231000
232100
232110
232120
232130
232140
232160
232170
232180
232200
232300
232370
232380
232390
232400
232545
232610
232620
232630
232640
232650
232660
232670
232700
232710
232800
234000
234290
234390
235100
235200
235400
236000
.
.
Chart Of Accounts
December 31, 2007
SERP - UNFUDED
ACCUM PROV FAS87 ACCUM PEN COST
PENSION UNFUNDED
HRA - RETIRE
HRA UNFUNDED - RETIRE
ACCUM PROV MED CLAIMS PAYABLE
OFFICER LIF INSURCE
OFFICER LIFE INSURCE-UNFUDED
CURNT PORTION-BENEFIT LIA
GUARTEED RESIDUAL VALUE - AIRLANE
ASSET RETIRMENT OBLIGATIONS
NOTES PAYABLE-CURNT
ACCTS PAY -GENERA
ACCTS PAY -POWER TRASACTIONS
ACCTS PAY-PAYROLL OTHER
ACCTS PAY -GAS SUPPLY TRSACTIONS
ACCTS PAY -GAS RESEARCH INSTITUTE
ACCTS PAY-STAMS
ACCTS PAY-BPA TRASACTIONS
ACCTS PAY-POLE RENTAL
ACCTS PAY-VOUCHERS
ACCTS PAY-PAYROLL
LIAILITY AWAR INCENTIV ACCRUAL
ACCTS PAY-EMPLOYEE INCENTIV PLAN
ACCTS PAY-SEVERACE ACCRUAL
ACCTS PAY-UNCLAID FUNS
ACCTS PAY -JACKSON PRA STORAGE
ACCTS PAY-COLSTRI COAL
ACCTS PAY-TURINE GAS
ACCTS PAY-COLSTRI OPERATIONS
ACCTS PAY-KETTLE FALLS HOG FUL
ACCTS PAY-RESOURCE ACCOUNTING
ACCTS PAY-CS2 OPERATIONS AVA SHAR
ACCTS PAY-RESOURCE TRAS FEE
W A/-PROJECT SHA
WA/-GIFT CERTIFICATES
CUSTOMER REFUDS PAY ABLE-CSS
Al ASSOC CO-GENRA
ACAP ACCTS PAY ASSOC CO - NUCLEUS
INTEREST INC PAYABLE-SPOKAE ENERGY
CUSTOMER DEPOSITS
MISC BILL DEPOSITS
TRASMISSION SERVICE DEPOSITS
TAXS ACCRUED-FEDERA
Case Nos.
A VU-E-08-01 AVU-G-08-01 Staff PR 003-Attchment AxIs 7of16
.236010
236050
236100
236220
236230
236240
236250
236500
236680
237100
f37200
237210
238000
241000
241200
242050
242060
242200
242300
242310
242375
242400
242500
242600
242700
242770
242830
242900
242910
242999
243000
244740
244750
245100
252000
253000
253080
253100
253110
253120
253130
253140
253150
253850
.
.
Chart Of Accounts
December 31, 2007
SUBSIDIAY TAXS ACCRUED-FIT & SIT
TAXS ACCRUED - STATE
TAXS OTHER THA INC-W A/ID & OR/CA
W A/ MOTOR VEHICLE TX - WASHINGTON
WA/ MOTOR VEHICLE TAX - IDAHO
WA/ MOTOR VEHICLE TAX - MONTANA
MOTOR VEHICLE TAX-OREGON
USE TAX ACCRUAL
OR/CA TAXS ACCRUED BETC-OREGON
INTEREST ACCRUED - LT DEBT
INTEREST ACCRUED - OTHER LIAILITIES
INTEREST ACCRUED - CUST DEPOSITS
DIV DECLARD - COMMON STOCK
PAYROLL TAX PAYABLE
SALES TAX PAYABLE
MISC LIA-MAGIN CALL DEPOSIT
MISC LIA-FOREST USE PERMTS
MISC LIA-AUDIT EXP ACC
MISC LIA-FERC ADMI FEE ACC
MISC LIA-FERC ELEC ADMI CHG
MISC LIA-MT LEASE PAYMNTS
STATE COMMSSION FEE ACCRUED
MISC LIAILITY-MISC NON-MON PWR EXCHAGE
DSM TARF RIER
MISC LIA-PA YROLL EQLZTN
LOW INCOME ENERGY ASSIST
WORKRS COMP REGULATORY LIAILITY
ACCTS PAYABLE INENTORY ACCRUALS-SC
ACCTS PAYABLE EXPENSE ACCRUAL-SC
CURNT PORTION-BENEFIT LIA
OBLIGATION UNDER CAPITAL LEASES- CURNT
DERIATIV INSTR LIA-ST MTM
DERIATIV INSTR LIA-LT MTM
DERIATIV INSTR LIA-HEDGES
CUSTOMER ADVANCE ASSIGNED TO PLANT
OTHER DEF CR - CUST CONTRACT SYSTEM
OTHER DEF CR-PACIFICORP CAPACITOR
BPA C&RD RECEIPTS
OTR DEF CR-REG LIA CENTRAIA ENON
DEF CR- RATHDRUM REFUD
OTHER DEF CR-NE TANK SPILL
OTH DEF CR-ADV BILLS POLE RENTALS
OTHER DEF CR-CS2 GE LTSA
DEF GAIN ON BLDG SALEILEASEBACK ELEC
Case Nos.
A VU-E-08-01 AVU-G-08-01 Staff PR 003-Attchment AxIs 8of16
.253890
253900
253910
253920
253990
254180
254220
254250
254399
254750
255000
257000
282190
282380
282400
282680
282800
282900
283000
283040
283070
283080
283090
283120
283150
283151
283170
283180
283200
283280
283328
283330
283350
283365
283370
283380
283450
283700
283710
283720
283740
283850
403000
404000
.
.
Chart Of Accounts
December 31, 2007
ID - CLAR FORK RELIC
DEF CR-DEF COMP RETIR EXECS
DEF CR-DEF COMP ACTIV EXECS
DEF CR-EXEC STOCK INCENTIVE PLAN
AMT UNBILLED REV ADD-ONS
FAS109 - ITC - REGULATORY LIA
NEZ PERCE REGULATORY LIAILITY
OTHER REG LIA - OREGON SB 408
REG LIAILITY-UNALIZED CUR EXCH
MTM LT REGULATORY LIAILITY
DEF INSTMENT TAX CREDITS
UNAMORTIZED GAI ON REACQUIRD DEBT
ADFIT NON-UTILITY PLANT
ADFIT SANDPOINT ACQUISITION - NONOP
ADSIT
ADFIT OREGON WPNG ACQUISITION - NONOP
ADFIT - FIN 48 PLANT
ADFIT
ADFIT MISC-TAX TRUE-UP
ADFIT CS2 RET
DFIT - INTEREST RATE SWAPS AMORT
ADFIT CLAR FORK PM&E
ADFIT NEZ PERCE
ADFITWNP3
FAS 106-CURT
DFIT REG ASSET - SFAS 158
ADFIT FAS 1 09 UTILITY PLANT
ADFIT FASI09 WN3
ADFIT COLSTRIP PCB
ADFITERM
ADFIT DECOUPLING DEFERRD REV
ADFITPGA
ADFIT RTO DEPOSITS
ADFIT - MT LEASE PAYMNTS
ADFIT NEW GENERATION CAPITAL
ADFITPCA
ADFIT BPA RES EXCHANGE
ADFIT PGE MONETIZATION
DSMPROGRA
ADFITDSM
ADFIT - MTM/ERI ATIV
ADFIT FMB & MT REDEEMED
DEPRECIATION EXPENSE
AMORT OF LIMITED TERM PLANT
Case Nos.
A VU-E-08-01 A VU-G-08-01 StafCPR _ 003-Attchment AxIs 90f16
.405930
406100
407328
407329
407330
407370
407380
407403
407405
407420
407428
407450
407499
408110
408120
408130
408140
408150
408160
408170
408180
408200
408250
409000
409100
409210
409220
410100
410140
410200
411100
411200
411400
417100
417120
418000
418050
418080
418120
418180
418190
418300
418310
419000
.
.
Chart Of Accounts
December 31,2007
AMORT OF WN3 EXCHAGE POWER
AMORT PLANT ACQ ADJ-COLSTRI
REG DEBIT DECOUPLING DEF REV
REG DEBIT AMT DECOUPLING SURCHARGE
REG DEBIT OREGON SB 408
AMORTIZATION SMAL GEN C
AMORT W ARTSILA UNITS
AMORT EXP KETTLE FALLS WA DISALLOW
AMORT EXP BOULDER PAR DISALLOWED PLANT
AMORT CS2 LEV R
REG CREDIT DECOUPLING DEF REV
AMORT BPA RX
AMORT SCH 59 BPA RES EXCH CREDIT
TAXS OTHER THA INC-STATE EXCISE
TAXS OTHER THA INC-MU/OCCUPATION
TAXS OTHER THA INC - PM&E PROP TAX
TAXS OTHER THA INC-STATE KWH
TAXS OTHER THA INC-PROD PROPERTY
TAXS OTHER THA INC-MISC
TAXS OTHER THAN INC-DIST PROPERTY
TAXS OTHER THA INC-TRAS PROP TAX
TAXS OTHER THA INCOME - OTHER INCOME AND DEDUCTIONS
TAXS OTHER THAN INC-NON OP PROP
FEDERA INCOME TAXS
STATE INCOME TAXS
NONOPERFIT
NONOP FIT A VISTA CAPITAL
PRVDFITDR
DSIT EXPENSE- W A/ID DR
DFIT EXP-NONOPER (DR)
DFIT EXPENSE- W AI CR
DFIT EXP-NONOPER (CR)
AMTITC
EXPENSEINONUTILITY
EXPENSES OF NONUTILITY OPERATIONS
OTHER INCM & DED-NON OP RENT-MAT BLD
SUB EAR-A VISTA T POWER
SUB EAR-A VISTA POWER
SUB EAR-EQ-AVISTA CAPITAL
SUB EAR-A VISTA ENERGY
SUB EAR-A VISTA ADVANTAGE
SUB EAR - DEVELOPMENT
SUB EAR - PENTZER
INTEREST AND DIVIDEND INCOME
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attachment Axls 10 of 16
.419001
419100
419200
419600
421100
421200
425680
426100
426210
426220
426250
426280
426290
426300
426400
426500
426505
426510
426520
427320
427370
427380
427430
427440
427610
427660
427670
427680
428110
428200
428610
429000
430200
430670
431100
431600
432000
440000
442200
442300
444000
447000
447700
447720
.
.
Chart Of Accounts
December 31, 2007
EXEC DEF COMP MAT VALUE CHANGE
AFC - EQUITY
TAX-EXEMPT INTEREST INCOME
INTEREST ON ENERGY DEFERRS
GAI ON DISPOSITION OF PROPERTY
LOSS ON DISPOSITION OF PROPERTY
WPNG AMORT ACQUISITION ADJ
DUES AN DONATIONS
OFFICER LIFE PREMIU
OFFICER LIFE CASH VA
OFFICER LIFE INT
OFFICER LIFE INSURCE
SERP
PENALTIES
POLITICS EXPEND
MISC INCOME DEDUCTIONS-OTHER DEDUCT
EXEC DEF COMP MAT VALUE CHAGE
MISC INCOME OTHER DEDUCTIONS
AMORT EXP KF DISALLOWED PLANT
INTEREST LT DEBT
INTEREST LT DEBT
INTEREST LT DEBT
INTEREST LT DEBT
INTEREST LT DEBT
INTEREST LT DEBT
INTEREST LT DEBT
INTEREST LT DEBT
INTEREST LT DEBT
AMORT OF DEBT
AMORT OF DEBT
AMORT OF DEBT
AMORT OF DEBT PREM - 6.25% FMB DUE 2035
INT ON DEBT TO ASSOC CO
INTEREST LT DEBT PERF STK
OTHER INTEREST EXP
INTEREST EXPENSE ENERGY DEFERRS
AFDC-DEBT
REVENU RESIDENTIA
REVENU COMMRCIA
REVENU INUSTRI FIR
REVENU STIH LT
SALE FOR RESALE PHYSICAL-MERCHAT
SALE FOR RESALE BOOKOUT-MERCHAT
TRANSMISSION REVENUE FROM MERCHANT
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 11 of 16
.448000
451000
453000
454000
456000
456015
456016
456100
456150
456160
456700
456720
480000
481200
481250
481300
481400
483000
483700
484000
488000
489300
493000
495000
495600
495680
495711
499000
499200
499250
499300
499400
499900
500000
501110
501120
501140
501160
501200
502000
505000
506000
507000
510000
.
.
Chart Of Accounts
December 31,2007
SALES OF INTERDEPT SALES
MISC SERVICE
SALES OF WATER & WATER POWER
RENT FROM ELECTRIC PROPERTY
OTHER ELECTRIC REV-MISCELLANEOUS
OTHER ELECTRIC REV-CT FUEL SALES
OTHER ELECTRC REV-RESOURCE OPTIME
TRASMISSION REVENU OF OTHERS
OTHER ELECTRC REV -CT FUEL SALES
OTHER ELECTRIC REV-RES OPTIM
OTHER ELECTRIC REV-LOW VOLTAGE
OTHER ELEC REV-TURINE GAS BOOKOUT
REVENU RESIDENTIA
REVENUE COMMRCIA
REVENUE GAS COMMRCIAL INTERRUPT
REVENUE INDUSTRI FIR
REVENUE INDUSTRI INTERRUPTABLE
SALES FOR RESALE PHYSICAL-GAS .
SALES FOR RESALE BOOKOUT-GAS
INTERDEPARTMENTAL SALES
MISC SERVICE REVENU
TRASPORTATION REVENUE-3RD PARTY
RENT FROM GAS PROPERTY
OTHER GAS REVENU-MISCELLANEOUS
OTHER GAS REVE-DSM LOST MAGIN
OTHER GAS REVENU-MAGIN REDUCTION
OTHER GAS REVENU-GLENDALE SYSTEM
SALES RESIDENTIA UNILLED
SALES COMMRCIA UNBILLED
SALES COMMRCIA INTR UNILLED
SALES INUSTRI FIR UNBILLED
INDUSTRI INTERRUPTABLE UNBILLED
TRASPORTATION REVENUE UNBILLED
STM PWR GEN OPER-SUPV & ENG
KETTLE FALLS HOG FUEL
KETTLE FALLS GAS FUEL
COLSTRIP COAL
FUL OIL COLSTRIP
STM PWR GEN OPER-FUEL HANDLING
STM PWR GEN OPER-STM EXP
STM PWR GEN OPER EXP
STM PWR GEN OPER EXP
STM PWR GEN OPER-RENTS
MAT SUPERVISIONIENG
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 12 of 16
.511000
512000
513000
514000
535000
536000
537000
537200
537300
538000
539000
540000
541000
542000
543000
544000
545000
546000
547211
547213
547216
547310
547610
548000
549000
550000
551000
552000
553000
554000
555000
555380
555550
555700
555710
556000
557000
557150
557160
557161
557170
557200
557280
557290
.
.
Chart Of Accounts
December 31,2007
STM PWR GEN MAINT-STRUCTURS
STM PWR GEN MAT-BOILER PLANT
STM PWR GEN MAT PLANT
MAT MISC. STEAM PLANT
OPER SUPVÆNG
HYDRO GEN OPE~COST OF WATER
HYDRO GEN OPER-HYRO EXPENSES
HYRO CONSERVATION
HYDRO RECREATION
HYDRO GEN OPER EXPENSES
HYRO GEN OPER-MISC
HYDRO GENERATION RENTS
HYDRO GEN MAINT-SUPV & ENG
HYRO GEN MAT-STRUCTURS
HYRO GEN MAINT-RESV, DAMS, WTRWYS
HYRO GEN MAT PLANT
MAINT MISC HYRO
OPERATION SUPVÆNG
FUL KETTLE FALLS CT
FUEL NORTHEAST CT
FUEL BOULDER PAR CT
FUEL RATHDRUM CT
FUEL COYOTE SPRIGS 2 CT
OTHER GEN OPER-GENERA TION EXP
OTHER GEN OPER-MISC
OTHER GEN OPER-RENTS
MAT SUPVÆNG
OTHER GEN MAINT -STRUCTUS
OTHER GEN MAINT -GEN & ELEC EQUI
OTHER GEN MAINT-MISC
OTHER PWR SUPPLY EXP-PURCH PWR
IDWPI&PFI
NONMON EX PWR
BOOKOUT PURCHASES
INTER COMPANY POWER
OTR PWR SUPPLY EXP-SYS CNTRLIDSPTCH
OTHER PWR SUPPLY EXP-OTHER EXP
FUL ECONOMIC DISPATCH
OTHER RESOURCE COSTS
AMORT UNBILLED ADD-ONS
BROKER FEES - POWER
NEZ PERCE AMORT
DEFERRD POWER SUPPLY EXPENSE
WA ERM AMORTIZATION
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 13 of 16
.557380
557390
557610
557700
560000
560350
561000
561110
561210
561310
561610
562000
563000
565000
565710
566000
566610
567000
568000
569000
570000
571000
572000
573000
580000
582000
583000
584000
585000
586000
587000
588000
589000
590000
591000
592000
593000
594000
595000
596000
597000
598000
804000
804001
.
.
Chart Of Accounts
December 31, 2007
IDAHO PCA-DEF
IDAHO PCA AM
OTHER PWR SUPPLY EXP-EXPOSUR RSRVE
TURINE GAS BOOKOUT EXP
OPER SUPVÆNG
GRI WEST RTO DEPOSIT AMORT
TRASMISSION OPER-LOAD DISPATCHNG
LOAD DISP - RELIAILITY
LOAD DISP - MONITOR AND OPERATE TRASMISSION SYSTEM
LOAD DISP - TRASMISSION SERVICE AND SCHEDULE
TRAS SVC STUDIES
TRASMISSION STN EXP
TRASMISSION OPER-O H LINE EXP
TRAS OPER-TRAS OF ELECT BY OTHERS
TRAS OF ELECT BY OTHERS
MISC TRASMISSION EXP
MISC TRAS EXP-EXP RSRV
TRASMISSION RENTS
TRASMISSION MAT-SUPV & ENG
MAT TRAMISSION STR
TRASMISSION MAT -STATION EQUIP
TRASMISSION MAT -0 H LIN EXP
TRSMISSION MAINT-U G LINE EXP
TRASMISSION SERVICE MISC PLANT
OPER SUPVIEG
DISTRIUTION OPER-STATION EXP
DISTRIUTION OPER-O H LIN EXP
DISTRIUTION OPER-U G LIN EXP
DISTRIUTION OPER-STREET LIGHTS
DISTRIUTION OPER-METER EXPS
DISTRIUTION OPER-CUST INSTLL EXP
DISTRIUTION OPER-MISC
DISTRIUTION RET
DISTRIUTION MAT -SUPV & ENG
MAT DISTRIUTION STR
DISTRIBUTION MAINT-STATION EQUIP
DISTRIUTION MAINT -0 H LIN EXP
DISTRUTION MAINT-U G LINE EXP
DISTRIUTION MAT -TRASFORMRS
DISTRIUTION MAT -STREET LIGHTS
MAT DIST METER
DISTRIUTION MAINT-MISC
GAS COSTS-COMMODITY
GAS COSTS-DEMAD
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 14 of 16
.804014
804017
804600
804700
804999
805110
805120
805270
805680
808100
808200
813000
813610
814000
824000
837000
870000
874000
875000
876000
877000
878000
879000
880000
881000
885000
887000
889000
890000
891000
892000
893000
894000
901000
902000
903000
903920
903930
904000
905000
908000
908250
908600
908610
.
.
Chart Of Accounts
December 31, 2007
GAS COSTS-GTI CONTRIUTION
GAS COSTS-TRASACTION FEE
GAS PURCHASES - FINANCIA
GAS COSTS-OFFSYSTEM BOOKOUT
GAS COSTS-OFFSYSTEM PHYSICAL
AMORTIZE RECOVERALE GAS COSTS
DEFER CURT UNCOVERED GAS COSTS
OTHER GAS COSTS-PROPANE
REG DEBIT OPUC INSTIGATE RESERVE
GAS STORAGE WITHDRAWALS
GAS STORAGE INJECTIONS
OTHER EXPENSE
OTHER GAS SUPPLY EXP-EXPOSUR RSRVE
NAT GAS STORAGE-OPER SUPV & ENG
NAT GAS STORAGE-OTHER EXPENSES
NAT GAS STRGE MAINT-OTHER EQUIP
OPER SUPVÆNG
DIST EXPENSES OPER-MAINS&SVCS EXP
DIST EXP OPER-MEA & REG STAT-GEN
DIST EXP OPER-MEA & REG STAT-IND
DIST EXP OPER-MEA & REG STAT-C G
DIST EXP OPER-MTR & HOUSE REG EXP
DIST EXP OPER-CUST INSTALL EXP
DIST EXP OPER-OTHER EXPENSES
DISTRIBTlON RENTS
MAT SUPVÆNG
DIST EXP MAINT-MAS
DIST EXP MAT-MEA & REG STAT EQP GEN
DIST EXP MAT-MEA & REG STAT EQP IN
DIST EXP MAINT-MEA & REG STAT EQP C G
DIST EXP MAT -SERVICES
DIST EXP MAINT-MTRS & HOUSE REG
MAT OF OTHER DISTRIUTION EQUIPMENT
SUPERVISION
METER READING EXP
CUST ACCOUNTS EXP-RECORDS & COLLECT
ACCTS REC PROGRA FEE
ACCTS REC MAT YIELD
UNCOLLECT ACCTS
MISC CUST AC EX
CUST SVC & INFO EXP-CUST ASST EXP
CONSERVATION AMORT
CUST SVC & INFO EXP
LIHEAP CREDITS
Case Nos.
A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 15 of 16
.
.
.
908690
908990
909000
910000
912000
913000
916000
920000
921000
922000
923000
924000
925100
925200
925300
926100
926200
926300
926400
927000
928000
930100
930200
931000
935000
Chart Of Accounts
December 31, 2007
AMORT UNBILLED DSM TARF RIER REV
CONSERVATION AMORTIZATION
INFO AND INSTRUCT ADVERT EXP
CUST SVC & INFO EXP-MISC
SALES EXPENSES-DEMONSTRATING
ADVERTISING EXPENSE
MISC SALES EXPENSES
ADMI & GEN SALARS
OFFICE SUPPLIES & EXPENSES
ADMIISTRATIV EXPENSE TRASFERRD
OUTSIDE SERVICES EMPLOYED
PROPERTY INSURCE
INmRS & DAMGES NON PB
INmRIS & DAMGES PB
INmRS & DAMGES PB CLEARG
EMPLOYEE PENSIONS & BENEFITS NON PB
EMPLOYEE PENSIONS & BENEFITS PB
EMPLOYEE PENSIONS & BENEFITS PB CLEARG
EMPLOYEE PENSIONS & BENEFITS OLD FAS 1 06
FRACHISE REQUIRMENTS
REGULATORY COMMSSION EXPENSES
GENERA ADVERTISING EXPENSE
MISC GENERA EXPENSE
MISC GENERA-RENTS
MAT OF STRUCTUR & IMROVEMENTS
Case Nos.
A VU-E-08-01 AVU-G-08-01 Staff PR 003-Attchment AxIs 16 of 16
.
.
.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/29/08
Malyn Malquist
Paul Kimball
Finance
(509) 495-4584
IDAHO
AVU-E-08-01 / AVU-G-08-01
IPUC
Production Request
Staff-004
REQUEST:
Please provide all documentation related to the proceeds, underwter commissions and other
expenses associated with any or all debt securties issued durng the years 2003-2008.
RESPONSE:
Please note that the attachments referenced are being provided in electronic format on the CD that
accompanied this response due to the voluminous nature of the documents. Hard copies can be
provided upon request.
2003
Issuance of $45 millon First Mortgage Bonds Due 2013
In September 2003, Avista sold $45 millon of6.125% first mortgage bonds due 2013 at 99.545%
in a public offerng. Net proceeds after underwting fees were $44.5 milion. The notes were
recorded as long-ter debt on the Company's books.
Enclosed as "Staff_PR_004_Attachment-A.pdf' is the Prospectus Supplement for the bonds
issuance.
Use of Proceeds
The net proceeds were used to repay a portion of the borrowings under the $245 milion line of
credit that were used on an interim basis to fud $46 milion of matung 9.125% Unsecured
Medium-Term Notes.
Level of Expenses
Fees and expenses paid in connection with the issuance of the 6.125% First Mortgage Bonds were
as follows:
Description
Underwters Fee
SEC Fee
Rating Agency
Legal Fees
Regulator Fees
Accountant's Fee
Printing and Engraving
Issuance Discount
Other Filng Fees
Amount
$ 292,500
728
68,500
284,631
1,015
8,300
21,099
204,750
5,506
.
.
.
Title Insurance
Total
44,451
$931.413
2004
Issuance of $61.9 mion Junior Subordinated Debt Securities
In April 2004, the Company issued Junor Subordinated Debt Securties, with a principal amount
of $61.9 milion to AVA Capital Trust il, an affiliated business trst formed by the Company.
Concurently, A V A Capital Trust il issued $60.0 milion of Preferred Trust Securities to third
paries and $1.9 milion of Common Trust Securties to the Company. All of these securties have
a fixed interest rate of 6.50% for five years (though March 31, 2009). Subsequent to the initial
five-year fixed rate period, the securties wil either have a new fixed rate or an adjustable rate.
These debt securities may be redeemed by the Company on or after March 31, 2009 and wil
matue on April 1, 2034.
Enclosed as "Staff_PR_004_Attchment-B.pdt' is the Prospectus for the securties issuance.
Use of Proceeds
The Company used the proceeds from the Junior Subordinated Debt Securities to redeem $61.9
milion of7.875% Junior Subordinated Deferrable Interest Debentues, Seres A, originally issued
in 1997 to Avista Capital I, an affliated business trst formed by the Company. Avista Capital I
used these proceeds to redeem $60.0 milion of Preferred Trust Securties issued to third paries
and $1.9 milion of Common Trust Securities issued to the Company.
Level of Expenses
Fees and expenses paid in connection with the issuance ofthe Junior Subordinated Debt Securities
were as follows:
Description
Underwters Fee
Rating Agency
Legal Fees
Regulator Fees
Accountant's Fee
Printing
Other Filing Fees
Trustee Fees
Total
Amount
$ 900,000
100,000
408,014
1,000
22,850
37,584
25
29,159
$1.498.632
Issuance of $90 mion First Mortgage Bonds Due 2019
In November 2004, Avista sold $90 millon of5.45% first mortgage bonds due 2019 at 99.734% in
a public offerng. Net proceeds after underwting fees were $89.1 milion. The notes were
recorded as long-term debt on the Company's books.
Enclosed as "StafCPR_004_Attchment-C.pdt' is the Prospectus Supplement for the bonds
issuance.
Use of Proceeds
The net proceeds were used to repay a portion of the borrowings under the $350 milion line of
credit.
Page 2 of5
.
.
.
Level of Expenses
Fees and expenses paid in connection with the issuance of the 5.45% First Mortgage Bonds were
as follows:
Description
Underwters Fee
Rating Agency
Legal Fees
Trustee Fees
Accountant's Fee
Other Fees
Issuance Discount
Title Insurance
Total
Amount
$ 675,000
67,000
195,706
14,541
14,425
4,881
239,400
82,600
$1.293,553
2005
Issuance of $150 mion First Mortgage Bonds Due 2035
In the fourth quarer of2005, the Company issued $150.0 milion (net proceeds of$149.6 milion)
of 6.25 percent First Mortgage Bonds due in 2035. The notes were recorded as long-ter debt on
the Company's books.
Enclosed as "Staff_PR_004_Attachment-D1.pdf' and "Staff_PR_004_Attachment-D2.pdf' are
the Prospectus Supplements for the bond issuance.
Use of Proceeds
The net proceeds were used for capital expenditues.
Level of Expenses
Fees and expenses paid in connection with the issuance of the 6.25% First Mortgage Bonds were
as follows:
Description
Underwters Fee
Rating Agency
Legal Fees
Trustee Fees
Accountant's Fee
Swap Settlement
Issuance Discount
Other Fees
Title Insurance
Total
Amount
$ 1,312,500
92,500
358,603
26,489
25,605
(4,445,000)
367,500
19,030
56,943
$ (2.185,830)
2006
Issuance of $150 mion First Mortgage Bonds Due 2037
Page 3 of5
.
.
.
In the four quarer of 2006, the Company issued $150.0 milion (net proceeds of $149.8 milion)
of 5.70 percent First Mortgage Bonds due in 2037. The notes were recorded as long-term debt on
the Company's books.
Enclosed as " StaffYR_004_Attachment-E.pdf', is the Prospectus Supplement for the bond
issuance.
Use of Proceeds
The net proceeds were used for replacing matung debt.
Level of Expenses
Fees and expenses paid in connection with the issuance of the 5.70% First Mortgage Bonds were
as follows:
Descrption
Underwters Fee
Rating Agency
Legal Fees
Insurance Wrap
Accountant's Fee
Other Fees
Swap Settlement
Issuance Discount
Title Insurance
Total
Amount
$ 1,312,500
100,750
181,264
2,871,317
61,610
23,576
3,738,000
222,000
136,776
$8.646.793
2007
NIA
2008
Issuance of $250 milion First Mortgage Bonds Due 2018
In the second quarer of2008, the Company issued $250.0 milion (net proceeds of $249.2 millon)
of5.95 percent First Mortgage Bonds due in 2018. The notes were recorded as long-term debt on
the Company's books. Enclosed as "StafCPR_004_Attachment-F.pdf', is the Prospectus
Supplement for the bond issuance.
Use of Proceeds
The net proceeds were used for replacing matung debt.
Level of Expenses
Fees and expenses paid in connection with the issuance of the 5.95% First Mortgage Bonds
through April 30, 2008 were as follows:
Description
Underwters Fee
Rating Agency
Legal Fees
Accountant's Fee
Amount
$ 1,625,000
238,500
144,780
26,489
Page 4 of5
.
Other Fees
Swap Settlement
Issuance Discount
Title Insurance
Total
.
.
Page 5 of5
3,868
16,395,000
835,000
89,036
$19.357,673
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-08-01 1 AVU-G-08-01
IPUC
Production Request
Staff-OlO
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/28/08
Elizabeth Andrews
Patrck Ehrbar
State & Federal Reg.
(509) 495-8620
Provide a copy of all regulatory orders relating to A vista Utilities or A vista Corp and its
subsidiares issued by state agencies in Oregon, Washington and the Federal Energy Reguatory
Commssion (PERC) since 2005.
RESPONSE:
Due to the voluminous natue of ths request, copies of all reguatory orders as requested were
made available to IPUC Staff durg their site visit durng the week of May 16 though 20.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-08-01 1 AVU-G-08-01
IPUC
Production Request
Staff-012
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
Please provide copies of all employee newsletters issued since 2004.
RESPONSE:
05/28/08
Elizabeth Andrews
Patrck Ehrbar
State & Federal Reg.
(509) 495-8620
Due to the voluminous natue of ths request, copies of all employee newsletters were reviewed by
IPUC Staff durng their site visit during the week of May 16 though 20.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-013
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
05/28/08
Malyn Malquist
Patrck Ehrbar
State & Federal Reg.
(509) 495-8620
Please provide a matrx identifyng the major capital expenditue approval levels that includes the
dollar level of authorization by employee title, division and company. Please include withn your
response the dollar level at which individual capital expenditue projects require approval by the
Board of Directors or highest theshold of approval.
RESPONSE:
Attached are the following templates which show the approval levels as requested:
1. Capita Project Request Form - "StafCPR _ o 13-Attchment-Axls"
2. Non-Capital Project Request Form - "Staff PR 013-Attchment-B.xls"
3. Authorized Signatue List (Accounts Payable) - "Staff_PR_013-Attachment-AC.xls"
,4~rV'STA.
Corp.ER Budi:et
CAPITAL PROJECT REQUEST FORM
(CPR)
I BII NUMBER II WMS (Y OR N) ¡iRATE JURISDICTION1
BILLING CONTACT I ¡PROJECT START DATE I
LONG NAME (INCLUDE PURPOSE AND NECESSITY - 240 CHARS)
PROJECT DESCRIPTION (250 CHARS).
ORGANIZATIONAPPROVED BUDGET
BILLING
PROJECT
LOCATION
CONSTRUCTION Total Construction Cost
FERC
3XX
ESTIMATED AMOUNT
BY FERC NUMBER
AS BUILT AMOUNT
BY FERC NUMBER
NET SALVAGE
StafCPR_013-Attachment-A.xls
APPROVALS
SIGNATURE DATE
I Project Contact I
APPROVAL SIGNATURE S REQUIRED
To $99,999 - Director
$100,000-$499,999 - VP or GM Utilty
$500,000-$1,999,999 - Sr Vice President.
$2;000,000-$2,999,999 - CFO .
$3,000,000-$4,999,999 - President/COO..
$5,000,000-$9,999,999 - CEO
Over $10,000,000 -Board Chair
Out-ot-Budget - Capital Budget Committee
IMMEDIATELY UPO COMPLETION OF WORK,
SIGN THIS FORM. COMPLETE AS BUILT INFO AND. .
FORWARD TO PLANT ACCOUNTING;
Date Work Completed
Foreman! I
Supervisor
I
~~rV'STA.
Corp.
Use Tab Key NON-CAPITAL PROJECT REQUEST FORM PROJECT
PROJECT TITLE (2' CHARS)
PROJECT DESCRIPTION (250 CHARS)
Wil This Project Be In The Budget?
Select
MAC CODE
Select
REQUESTING ORG.
BILLING BILLING CONTACT
JURISDICTION
Select
SERVICE
Selec
I
PROJECT START DATE
LONG NAME (INCLUDE PURPOSE AND NECESSITY - 240 CHARS)
OPERATING MAINTENANCE, SUSPENSE, A&G, CLEARING
TASK NAMEI ESTIMATED AMOUNT
xx DESCRIPTION BYTASK NUMBER
TOTAL COST OF PROJECT.
StafCPR_013-Attachment-B.xls
SIGNATURE DATE
Signature
Prtnt Name
Signature
PrtntName
Signature
PrtntName
Signature
PrtntName
resed08-207
.
.
.
~~
I
'
'
S
T
A
.
Co
r
p
.
Au
t
h
o
r
i
z
e
d
S
i
g
n
a
t
u
r
e
L
i
s
t
To
d
a
y
'
s
D
a
t
e
Or
g
a
n
i
z
a
t
i
o
n
(
f
o
r
m
e
r
l
y
R
C
)
D
e
p
a
r
t
m
e
n
t
(P
l
e
a
s
e
u
s
e
a
s
e
p
a
r
t
e
s
h
e
e
t
f
o
r
e
a
c
h
O
r
g
)
Ap
p
r
o
v
a
l
L
e
v
e
l
E
m
p
l
o
y
e
e
'
s
N
a
m
e
(
P
l
e
a
s
e
t
y
p
e
o
r
p
r
i
n
t
)
Le
s
s
T
h
a
n
$
5
,
0
0
0
-
S
u
p
e
r
v
i
s
o
r
o
r
D
e
s
i
g
n
a
t
e
d
E
m
p
l
o
y
e
e
Le
s
s
T
h
a
n
$
5
,
0
0
0
-
S
u
p
e
r
v
i
s
o
r
o
r
D
e
s
i
g
n
a
t
e
d
E
m
p
l
o
y
e
e
$5
,
0
0
0
t
o
$
2
4
,
9
9
9
-
M
a
n
a
g
e
r
Em
p
l
o
y
e
e
'
s
S
i
g
n
a
t
u
r
e
$2
5
,
0
0
0
t
o
$
9
9
,
9
9
9
-
D
i
r
e
c
t
o
r
$1
0
0
,
0
0
0
t
o
$
4
9
9
,
9
9
9
-
V
i
c
e
P
r
e
s
i
d
e
n
t
$5
0
0
,
0
0
0
t
o
$
2
,
9
9
9
,
9
9
9
-
C
F
O
o
r
S
e
n
i
o
r
V
i
c
e
P
r
e
s
i
d
e
n
t
$5
0
0
,
0
0
0
t
o
$
9
,
9
9
9
,
9
9
9
-
C
E
O
or
CO
O
$1
0
,
0
0
0
,
0
0
0
o
r
G
r
e
a
t
e
r
-
B
o
a
r
d
C
h
a
i
r
Su
p
e
r
v
s
o
r
l
M
a
n
a
g
e
r
l
D
i
r
e
c
t
o
r
N
P
S
i
g
n
a
t
u
r
e
:
NO
T
E
:
A
d
d
i
t
i
o
n
a
l
A
u
t
h
o
r
i
z
e
d
S
i
g
n
a
t
u
r
e
L
i
s
t
f
o
r
m
s
c
a
n
b
e
o
b
t
a
i
n
e
d
f
r
o
m
t
h
e
A
c
c
o
u
n
t
s
P
a
y
a
b
l
e
D
e
p
a
r
e
n
t
,
a
n
d
c
o
p
i
e
s
m
a
y
b
e
m
a
d
e
a
s
n
e
e
d
e
d
.
Re
v
i
s
e
d
S
e
p
t
e
m
b
e
r
5
,
2
0
0
7
St
a
f
f
P
R
0
1
3
-
A
t
t
a
c
h
m
e
n
t
-
C
.
d
o
c
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-08-01 1 AVU-G-08-01
IPUC
Production Request
Staff-014
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
05/28/08
Elizabeth Andrews
Jeane Pluth
State & Federal Reg.
(509) 495-2204
Please provide an analysis of the sale ofland and plant for the years 2005, 2006, 2007 and 2008 to
date. Please show gains, losses and supporting documentation including accounting entres for
removal of items from rate base.
RESPONSE:
The analysis for the sale ofland and plant for the years 2005, 2006, 2007 & 2008 year to date was
provided to IPUC staff durng their site visit durng the week of May 16 - 20. A vista can provide
fuer copies upon request.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-015
DATE PREPARD:WISS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/27/08
Don Kopczyski
Don Malisan
Real Estate
(509) 495-4063
Please provide details of any planed sales ofland and/or plant for the remainder of 2008. Please
include withn your response the estimated date of these sales and planed treatment (including
accounting entres) of them.
RESPONSE:
Avista does not have any planed property sales for the remainder of2008. The last item sold was
the Kahotus Substatìon in Washington, which recently sold this May. It was a surlus property
and sold for $750.00.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-016
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/28/08
Elizabeth Andrews
Jeane Pluth
State & Federal Reg.
(509) 495-2204
Please provide a list of "out-of-period adjustments" and "extraordinar items" for the years 2005
through 2008 to date.
RESPONSE:
Based on discussions with IPUC Staff; material "out-of-period adjustments" and "extraordinar
items" for the years 2005 though 2008 to date wil be obtained by Staff by reviewing the
Company's financial statements.
For the 2007 test year, all unusual jourals were reviewed for "out-of-period adjustments" and
"extraordinar items". Any material items noted were included in the Company's adjustments,
which can be found in Elizabeth Andrew's workpapers.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-017
DATE PREPARD:WISS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/28/08
Elizabeth Andrews
Jeane Pluth
State & Federal Reg.
(509) 495-2204
Please provide the amounts spent for injures and damages for the years 2005 to date. Please
include withn your response the description of each item, the amount for each item and the
account charged.
RESPONSE:
Please see Avista's response 017C, which contains TRAE SECRET, PROPRIETARY or
CONFIDENTIAL information and exempt from public view and is separately fied under
IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the
Protective Agreement between A vista and IPUC Staff dated March 13, 2008.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-018
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/28/08
Elizabeth Andrews
Jeane Pluth
State & Federal Reg.
(509) 495-2204
Please provide detail of all adversing expenses recorded above the line including account and
subaccount where posted, dates posted, vendor names, explanations, and amounts posted durng
2007.
RESPONSE:
Detailed information charge to utility advertising expense was provided to IPUC staff durng their
site visit during the week of May 16-20.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-08-01 1 AVU-G-08-01
IPUC
Production Request
Staff-019
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
05/28/08
Elizabeth Andrews
Jeane Pluth
State & Federal Reg.
(509) 495-2204
Please provide copies of the ads used during 2007 and correlate the ad copy with the specific detail
provided in the preceding production request response.
RESPONSE:
IPUC Staff received copies of invoices for requested advertsing charges that were provided in
Staff YR _ 018 durng their site visit. Staff indicated that they would submit another production,
request for copies of ads, if necessar.
.
.
.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
IDAHO
A VU-E-08-0l 1 A VU-G-08-0l
IPUC
Production Request
Staff-024
REQUEST:
DATE PREPARD:WISS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/28/2008
Malyn Malquist
John Wilcox
Corporate Accountig
(509) 495-4171
Please provide a copy of each adjusting journal entr proposed by the Company's independent
auditors in their two (2) most recent audits of the Company. Please include within your response
the documentation supporting these adjustments and documentation supportng any items that
were "passed upon" and not reflected in the Company's financial records and/or financial
statements.
RESPONSE:
Please see Avista's response 024C, which contains TRAE SECRET, PROPRIETARY or
CONFIDENTIA information and exempt from public view and is separately fied under
IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the
Protective Agreement between Avista and IPUC Staff dated March 13,2008.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-029
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/27/08
Don Kopczynski
Michael Littel
Operations
(509) 495-8629
When the gas meter and servce of a customer has actually been turned off at a premises, does
A vista require at the time of reconnection that a Company servce person relight the equipment?
RESPONSE:
Yes. The process and procedure is described in detail in Section 7 of the 2008 Gas Emergency and
Service Handbook. A copy of the handbook is being provided on the CD that accompaned this
response ("Staff _ PR _ 029 _ Attachment-A. pdf ").
.
.
.
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-030
REQUEST:
DATE PREPARD:WISS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/27/08
Don Kopczynski
Michael Littrel
Operations
(509) 495-8629
If the answer to Request No. 29 is yes, does Avista require that an adult be present when gas
equipment is fired at a residence or business?
RESPONSE:
Yes. On Page 2 of 4 of Section 7 in the "2008 Gas Emergency and Servce Handbook", it states
"the service person shall determine if the customer is home and/or if access is available to all gas
equipment before unlocking and turnng on a meter. Access for service must be made available by
a responsible adult, 18 years of age or older."
Furer, in Rate Schedule 170, Section 9, it states, "The Customer shall grant all necessary
perission to enable the Company to install and maintain the service on the premises of the
Customer and to car out its contract. The Company shall have the right though its agents, or
employees, to enter upon the premises of the Customer at all reasonable times for the purose of
reading, inspecting, repairing, or removing the metering devices and properies of
the Company. In
the event the Customer is not the owner of the premises occupied, he shall obtain such permission
from the owner as the Company may require."
Finally, the Customer Service Representatives have inclùded in their process a requirement to
inform the customer that an adult must be home to provide access.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-031
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
05/27/08
Don Kopczyski
Michael Littrel
Operations
(509) 495-8629
If the answer to Request No. 29 is yes, does Avista provide scheduled appointments for gas
connections? If A vista does not provide scheduled appointments, does A vista provide the
customer with a window of time for meeting a Company servce person for perormg actual
meter connections and relighting of gas equipment such as between the hours of 8am and lOam or
perhaps narowing the time to morning between 8am and 12 noon or afternoon between the hours
of 1 pm and 5pm?
RESPONSE:
The customer may choose a morning (8am to Noon) or afternoon (lpm to 5pm) appointment
window.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-062
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/28/2008
Don Kopczynski
Galen Lorenz
Customer Servce
(509) 495-7913
With the implementation of a new platform for IV, is a reduction in customer servce
representatives projected over the next four years? If so, what is that number by year?
RESPONSE:
The new IV platform project is designed to replace the curent system which is 11 years old, and
as stated in Exhibit No 9, page 2, the technology is now obsolete and new fuctionality wil be
difficult or impossible to add to. The current fuctionality will be duplicated and a few additional
self-service fuctions wil be added. A reduction in CSR's due to the new functionality is not
known or planed for at ths time.
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
A VU-E-08-01 1 A VU-G-08-01
IPUC
Production Request
Staff-067
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
05/27/08
Don Kopczynski
Mar Broemeling
Energy Solutions
(509) 495-4104
REQUEST:
Please provide the quarerly results of Avista's customer surey for the years 2004-2007.
RESPONSE:
Attached as "Staff PR 067-Attchment-Axls" is Avista's Voice of the Customer Surey
quarerly results 2004 - 2007.
.
Avista Voice of the Customer Survey
Voice of the Customer
Overall Satisfaction
2004- 2007
How would you rate your overall satisfaction with the customer service
that you received from Avista Utilties?
Very satisfied
Satisfied
Unsatisfied
Very unsatisfied
Very satisfied
Satisfied
Unsatisfied
Very unsatisfied
.Very satisfied
Satisfied
Unsatisfied
Very unsatisfied
Very satisfied
Satisfied
Unsatisfied
Very unsatisfied
.
Q1 2004 Q2 2004 Q3 2004 Q4 2004 Cum. 200472% 66% 66% 67% 68%18% 25% 24% 27% 24%6% 6% 6% 3% 5%4% 3% 3% 3% 3%
Q1 2005 Q2 2005 Q3 2005 Q4 2005 Cum. 200565% 69% 65% 69% 67%
27% 24% 26% 25% 26%6% 4% 6% 4% 5%2% 3% 3% 2% 2%
Q1 2006 Q2 2006 Q3 2006 Q4 2006 Cum. 200681 % 81 % 77% 68% 77%
12% 14% 15% 26% 17%5% 3% 6% 5% 5%2% 2% 2% 1% 1%
Q1 2007 Q2 2007 Q3 2007 Q4 2007 Cum. 200771% 80% 81% 81% 79%
25% 14% 14% 15% 16%3% 4% 4% 3% 3%1% 2% 1% 1% 2%
StafCPR_ 067 -Attachment-A.xls 06-02-2008