20080626AVU to Staff 2S, 138-141, etc.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
l~~'V'STA.
Corp.
t:
9~ l~O
June 25, 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. AVU-E-08-01 and
A VU-G-08-01
Dear Mr. Woodbury,
Enclosed are an original and three copies of Avista's responses to IPUC Staffs production
requests in the above referenced docket. Included in this mailing are Avista's responses to
production requests 002S, 138-141, 147, and 150-152. The electronic versions of the responses
were emailed on 6/25/08 and are also being provided in electronic format on the CDs included in
this mailing.
Also included is Avista's CONFIDENTIAL response to PR-151C. This response contains
TRADE SECRET, PROPRIETARY or CONFIDENTIAL information 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. It is 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~~
Patrick Ehrbar
Regulatory Analyst
Enclosures
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JURSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
S taff-002-Supplemental
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
06/24/08
Elizabeth Andrews
Craig Bertholf
State & Federal Reg.
[phone]
Please provide copies of the monthly trial balances from January 2004 through the most current
month available. Please provide the monthly trial balances for 2008 through April and for each
month in 2008 as they become available.
RESPONSE:
Please see StafCPR _ 002S-Attachment A.xls for the Trial Balance as of May 31,2008. Per Staffs
request, this is being provided in electronic format only.
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JUSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
Staff-138
DATE PREPARD:
WITSS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
06/24/08
Elizabeth Andrews
Jeane Pluth
State & Federal Reg.
[phone]
Please provide all expenses associated with Board of Directors travel and payments during 2007.
Please include the accounts to which the amounts were booked and ilustrate the allocations of the
amounts between utility and non-utility operations.
RESPONSE:
As noted in StafCPR_009, all Avista Corp. Board of Directors costs are recorded by Avista
Utilities/Corp. in FERC Account 930200. As detailed in the March 31, 2008 Proxy Statement,
compensation paid to directors during 2007 totaled $967,600 (including cash and stock). Travel
and meeting expenses totaled approximately $37,200 in 2007. StafCPR_138-Atachment A is
provided that details the cash expenses by director.
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AVISTA UTILITIES
Sum of Transaction Amount Service Jurisdiction
CD CD Total Grand Total
Board Member Vendor Num Ferc Acct Transaction Desc AA
ERIK J ANDERSON 5031 930200 BD OF DIRECTORS TRAVEL EXP 1,159.57 1,159.57 1,159.57
BOARD EXPENSES 1,932.73 1,932.73 1,932.73
ENVIRONMENTAL COMMITTEE MTG 677.68 67768 67768
EXPENSES-TRAVEL 2,461.08 2,461.08 2,461.08
FINANCE COMMITTEE MTG 10/30/411.70 411.70 411.70
JULY, AUGUST, SEPTEMBER 2007 18,763.41 18,763.41 18,763.41
QTR RETAINER/BOARD-COMMITTEE M 18,750.00 18,750.00 18,750.00
QTRLY PYMT-BOARD DIRECTORS MTG 17,250.00 17,250.00 17,250.00
QUARTERLY PAYMENT 28,000.00 28,000.00 28,000.00
RETAINERS & 5/10 - 6/27 MEETIN 17,250.00 17,250.00 17,250.00
TRAVEL EXPENSES 2,796.08 2,796.08 2,796.08
930200 Total 109,452.25 109,452.25 109,452.25
HEIDI B STANLEY 16018 930200 4/20 - 5/11 MEETINGS 9,000.00 9,000.00 9,000.00
7/30 - 8110/07 MEETINGS 7,513.41 7,513.41 7,513.41
BOARD OF DIR TRAVEL EXPENSES 1,598.32 1,598.32 1,598.32
BOARD/COMMITTEE MTG 9,000.00 9,000.00 9,000.00
RETAINER-BOARD/COMMITTEE MTGS 9,000.00 9,000.00 9,000.00
930200 Total 36,111.73 36,111.73 36,111.73
JACK W GUSTAVEL 8218 930200 EXPENSES 73.65 73.65 73.65
5/10 - 6/27 MEETINGS & STOCK P 6,022.77 6,022.77 6,022.77
BOARD COMMITTEE MTG (7,504.14)(7,504.14)(7,504.14)
BOARD MEETINGS ---
BOARD OF DIRECTOR-EXPENSES 115.66 115.66 115.66
COMMITTEE MTGS ---
QUARTERLY PAYMENT OCT-DEC 2007 4,511.61 4,511.61 4,511.61
TRAVEL EXPENSES 992.11 992.11 992.11
930200 Total 4,211.66 4,211.66 4,211.66
JOHN F KELLY 7298 930200 BOARD MEETINGS/RETAINER 18,513.41 18,513.41 18,513.41
EXPENSES 2,300.40 2,300.40 2,300.40
QTR RETAINER/BOARD-COMMITTEE M 20,250.00 20,250.00 20,250.00
QTRLY RETAINER 21,000.00 21,000.00 21,000.00
RETAINERS & 5/10 - 5/11 MEETIN 15,750.00 15,750.00 15,750.00
TRAVEL EXPENSES 4,428.93 4,428.93 4,428.93
930200 Total 82,242.74 82,242.74 82,242.74
KRISTIANNE BLAKE 5148 930200 12107 DIVIDEND EQUIVALENT-DEFE 377.91 377.91 377.91
BOARD OF DIRECTORS EXPENSES 523.09 523.09 523.09
BOARD OF DIRECTORS-EXPENSES 1,049.00 1,049.00 1,049.00
JULY, AUGUST, SEPTMBER 2007 19,846.74 19,846.74 19,846.74
JUNE 2007 DIVIDEND EQUIVALENT 377.91 377.91 377.91
MARCH 2007 DIVIDEND EQUIVALENT 365.31 365.31 365.31
MISC TRAVEL EXPENSES 39.75 39.75 39.75
QTR RETAINER/BOARD/COMMITTEE M 21,500.00 21,500.00 21,500.00
QTR RETAINER/BOARD-COMMITTEE M 21,250.00 21,250.00 21,250.00
RETAINERS & 4/18 - 5/11 MEETIN 21,250.00 21,250.00 21,250.00
SEPTEMBER 2007 STOCK 37791 377.91 377.91
930200 Total 86,957.62 86,957.62 86,957.62
LURA J POWELL 8366 930200 BD OF DIR TRAVEL EXP NOV 07 683.79 683.79 683.79
BOARD MEETINGS/RETAINER 14,263.41 14,263.41 14,263.41
BOARD OF DIRECTOR-EXPENSES 1,914.85 1,914.85 1,914.85
QTR RETAINER/BOARD-COMMITTEE M 14,250.00 14,250.00 14,250.00
QUARTERLY PAYMENT OCT-DEC 2007 12,750.00 12,750.00 12,750.00
RETAINERS & 5/10 - 5/11 MEETIN 12,750.00 12,750.00 12,750.00
TRAVEL EXPENSES 1,148.00 1,148.00 1,148.00
930200 Total 57,760.05 57,760.05 57,760.05
MICHAEL L NOEL 7299 930200 BD OF DIRECTORS TRAVEL EXP 734.81 734.81 734.81
BOARD MEETINGS/RETAINER 16,013.41 16,013.41 16,013.41
BOARD OF DIRECTORS-EXPENSES 1,40.51 1,440.51 1,440.51
EXPENSES 498.61 498.61 498.61
QTR RETAINER/BOARD-COMMITTEE M 19,000.00 19,000.00 19,000.00
QUARTERLY PAYMENT OCT-DEC 2007 16,000.00 16,000.00 16,000.00
RETAINER & 4/20 - 6/27 MEETING 19,000.00 19,000.00 19,000.00
TRAVEL EXPENSES 1,021.43 1,021.43 1,021.43
930200 Total 73,708.77 73,708.77 73,708.77
R JOHN TAYLOR 7301 930200 3/07 DIVIDEND EQUIVALENT-DEFER 796.92 796.92 796.92
AUGUST-KLAMATH FALLS-TRAVEL EX 485.00 485.00 485.00
BOARD MEETINGS/RETAINER 15,763.41 15,763.41 15,763.41
BOARD OF DIRECTORS-EXPENSES 2,017.35 2,017.35 2,017.35
DECEMBER 2007 DIVIDEND EQUIPVA 824.41 824.41 824.41
ENERGY -EXPENSES 106.70 106.70 106.70
EXPENSES 106.70 106.70 106.70
JUNE 2007 DIVIDENT EQUIVALENT 824.41 824.41 824.41
QTR RETAINER/BOARD-COMMITTEE M 20,250.00 20,250.00 20,250.00
QUARTERLY PAYMENT OCT-DEC 2007 15,750.00 15,750.00 15,750.00
RETAINERS, 4/20 - 5/11 MEETING 15,763.63 15,763.63 15,763.63
SEPT 2007 DIVIDEND EQUIVALENT 824.41 824.41 824.41
Detail-Pivot StafCPR_138-Attachment A.xls Page 1 of 2
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AVISTA UTILITIES
R JOHN TAYLOR 7301 930200 TRAVEL EXPENSES 195.80 195.80 195.80
930200 Total 73,708.74 73,708.74 73,708.74
ROYEIGUREN 8399 930200 BOARD MEETINGS/RETAINER 24,513.41 24,513.41 24,513.41
BOARD OF DIRECTORS-RETAINER 23,000.00 23,000.00 23,000.00
QTR RETAINER/BOARD/COMMITTEE M 27,500.00 27,500.00 27,500.00
QUARTERLY PAYMENT OCT-DEC 2007 23,000.00 23,000.00 23,000.00
STOCK OPTION EXERCISE 10,108.84 10,108.84 10,108.84
TRAVEL EXPENSES 1,226.09 1,226.09 1,226.09
TRAVEL EXPENSES-BOARD OF DIREC 279.37 279.37 279.37
930200 Total 109,627.71 109,627.71 109,627.71
Grand Total 633,781.27 633,781.27 633,781.27
Total Expenses
Compensation - Casj
Stock Option Exercise
Prior Year
Other T raveVMeeting Expenses
633,781.27
(593,986.00)
(10,108.84)
7,504.14
37,190.57
Detail-Pivot StafCPR_138-Attachment A.xls Page 2 of2
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JUSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
A VIST A CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
Staff-139
DATE PREPARD:
WITSS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
06/24/08
Scott Kinney
Jeane Pluth
State & Federal Reg.
[phone]
Please provide a spreadsheet with all the charges for the asset management program Operation and
Maintenance expenses for 2007. Please provide the information by month, by account number,
including the account transaction detail in an Excel spreadsheet format, including all sub accounts.
Provide the name of the vendor, voucher number, expenditue type, transaction description, and
jurisdictions where the transaction is assigned or allocated. Please provide a print out as well as an
electronic copy of the Excel spreadsheet with fonnulas activated.
RESPONSE:
The data requested has been provided in the attached StafCPR_139-Attachinent A.
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AVISTA UTILITIES 2007 Actual Asset Managment 0 & M
Accounting Year 2007
Per Andrew's
Sum of Transaction Amt SUM Workpapers
Program Ferc Acct Total Adjustments Adjusted
Asset Mgmt.562000 48,342.85 77,664,00 126,006.85
563000 503.40 503.40
568000 66,046.23 66,046.23
569000 144,860.99 144,860.99
570000 486,289.25 486,289.25
571000 1,550.29 1,550.29
582000 133,629.33 133,629.33
583000 906.41 906.41
588000 186.73 186.73
590000 79,024.88 79,024.88
591000 186,497,89 186,497.89
592000 364,846.58 364,846.58
593000 1,755,66 1,755,66
595000 75,346.25 75,346.25
596000 330.55 (209.00)121.55
598000 39.34 (39.34)-
584000 22,380.15 22,380.15
Asset Mgmt. Total 1,612,536.78 77,415.66 1,689,952.44
Wood Pole 560000 50,906,04 50,906.04
583000 232,345.32 232,345.32
Wood Pole Total 283,251,36 -283,251.36
Grand Total 1,895,788.14 77,415.66 1,973,203,80
Description of Adjustments:
FERC Account 562: Adjustment of $77,664 for Circuit breaker "returned to manufacturer"
from Grangevile project. This estimated credit was removed to determine the adjustment.
The actual credit was $41,000. Therefore, adjustment in case was understated by
approximately $36,000
FERC Accounts 596 & 598:Immaterial variances,
Summary Recon StafCPR_139-Attachment A.xls Page 1 of 17
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JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
Staff-140
DATE PREPARD:
WITESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
06/24/08
Scott Kinney
Jeanne Pluth
State & Federal Reg.
[phone]
Please provide all the asset management program Operation and Maintenance expenses for 2008
to date. Please provide the information by month, by account number, including the account
transaction detail in an Excel spreadsheet format, including all sub accounts. Provide the name of
the vendor, voucher number, expenditure type, transaction description, and jurisdictions where the
transaction is assigned or allocated. Please provide a print out as well as an electronic copy ofthe
Excel spreadsheet with formulas activated.
RESPONSE:
The data requested has been provided in the attached Staff_PR_140-Attachment A.
..
.
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JURSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
Staff-14l
DATE PREPARD:
WITSS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
06125/08
Scott Kinney
Jeane Pluth
State & Federal Reg.
[phone]
Please provide the level of expense estimated for 2008 for the asset management program
Operation and Expense. Please provide the information in the same format as in the workpapers of
Company witness Andrews.
RESPONSE:
The data requested (2008 budgeted expenses) has been provided in the attached
Staff PR 141-Attachment A
The 2009 proposed costs pro formed into the rate case are higher than the 2008 budget for a
number of specific projects that are described in Company witness Kinney's testimony at pages 23
through 33. In general, the plans have been developed over the past few years including the
development of the processes, skils and expertise needed to develop the plans. It is anticipated
that the 2009 level of expense wil continue as new plans are implemented each year to realize the
goals of A vista's Asset Management Program.
Avista Corporation
Asset Management
o and M Expense.
Increment Above
FERC Account 2007 Actual 2009 Proposed 2007 2008 Budget
Wood Pole Test & Treat
TRANS OPERATIONS SUPERVISION AND ENGINEERING (AERIAL
T 560 PATROL WAS BEING CHARGED TO THIS FERC TASK GROUP)$50,906 $$(50,906) $2,379
T 563 AERIAL PATROL. NEW TASK NUMBER IS 563500 $58,688 $58,688 $
TRANSMISSION MAINTENANCE EXPENSE, OVERHEAD LINES,
T 571 WOOD POLE $$283,000 $283,000 $356,329
D 583 DISTRIBUTION OPERATIONS EXPENSE,OHD LINES $232,346 $434,811 $202,465 $356,328
$283,252 $776,499 $493,247 $715,036
ASSET Management (excluding Wood Pole Test & Treat. excluding
Vegetation Management)
S 562 TRANSMISSION OPERATIONS EXPENSE. STATION EXPENSES $126,007 $278,699 $152,692 $16,749
T 563 TRANSMISSION OPERATIONS EXPENSE, OH LINES $503 $2,750 $2,247 $
T 568 ENGINEERING $66,046 $146,358 $80,312 $44,038
S 569 TRANSMISSION MAINTENANCE EXPENSE,STATION STRUCTURES $144,861 $175,759 $30,898 $176,704
S 570 TRANSMISSION MAINTENANCE EXPENSE,ST ATION EQUIPMENT $486,290 $708,005 $221,715 $384,764
TRANSMISSION MAINTENANCE EXPENSE OVERHEAD LINES,
T 571 EXCLUDING WOOD POLE $1,550 $1,140,000 $1,138,450 $
S 582 DISTRIBUTION OPERATIONS EXPENSE-STATION $133,630 $160,597 $26,967 $11.700
D 583 DISTRIBUTION OPERATIONS EXPENSE-OHD LINES $906 $1,000 $94 $
N 584 DISTRIBUTION OPERATIONS EXPENSE-URD LINES $22,380 $108,000 $85,620 $
D 586 DISTRIBUTION OPERATIONS EXPENSE-METERS $$3,543 $3,543 $3,423
D 588 EXPENSE $187 $$(187) $
D 590 ENGINEERING $79,025 $159,791 $80,766 $287,374
S 591 DISTRIBUTION MAINTENANCE EXPENSE,STATION STRUCTURES $186,498 $173,966 $(12,532) $57,874
S 592 DISTRIBUTION MAINTENANCE EXPENSE-STATION EQUIPMENT $364,846 $398,584 $33,738 $266,718
.~593 DISTRIBUTION MAINTENANCE EXPENSE,OVERHEAD LINES $1,756 $$(1,756) $
594 LINES $$21,253 $21,253 $20,534
D 595 DISTRIBUTION MAINTENANCE EXPENSE,L1NE TRANSFORMERS $75,346 $460,667 $385,321 $112,985
D 596 MAINT OF LIGHTS $121 $$(121) $
597 $1,770 $1,711
$1,689,952 $3,940,742 $2,249,020 $1,384,574
$1,973,204 $4,717,241 $2,742,267 $2,099,610
.
Staff_PR_141,Attachment A.xls Page 1 of 1
.
.
.
JURSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
A VISTA CORPRATION
RESPONSE TO REQUEST FOR INORMTION
IDAHO
A VU-E-08-0l / A VU-G-08-0l
IPUC
Production Request
Staff-147
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
06/23/08
Elizabeth Andrews
Patrck Ehrbar
State & Federa Reg.
[phone]
To the extent not alady provided, please provide a spreadsheet of the 2008 Spokane River
Relicensing related revenues and expenses. Please provide the information by month, by account
number, including the account transaction detal in an Excel spreadsheet format, including all sub
accounts. Provide the name of the vendor, voucher number, expenditure type, transaction
description, and jurisdictions where the transaction is assigned or allocated. Please provide a print
out as well as an electronic copy of the Excel spreadsheet with formulas activated.
RESPONSE:
The data requested has been provided in the Company's response to Production Request #072.
Attached is the requested print out of the data provided.
.
.
.
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JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
Staff-150
DATE PREPARD:
WITNSS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
06/23/08
Elizabeth Andrews
Elizabeth Andrews
State & Federal Reg.
[phone]
For the 2008 capital projects included in Company witness Andrews' Pro Forma Adjustments,
please provide a schedule of all projects where construction has not begun. Please include within
your response, the project number, project description, budgeted costs, actual costs to date,
estimated date construction will begin for the project, and estimated completion date.
RESPONSE:
The data requested has been provided in the attached StafCPR_150-Attachment A.
.
.
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AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
Staff-151
DATE PREPARD:
WITSS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
06/25/08
Elizabeth Andrews
Jeane Pluth
State & Federal Reg.
[phone]
REQUEST:
Please provide all affiliate transaction reports filed in any state during 2007 and 2008.
RESPONSE:
During their site visit the week of May 16-20, IPUC Staff was provided a copy of the Washington
Subsidiary Transaction Report for 2007 that was filed with the WUTC in 2008.
The portions of the reports that are not confidential are attached as follows:
StafCPR_151-Attachment A: Washington Subsidiar Transaction Report for 2006 that was filed
with the WUTC in 2007.
Staff PR 151-Attachment B: Oregon Affiliated Interest Report for 2007 that was filed with the
PUC of Oregon in 2008.
Staff PR 151-Attachment C: Oregon Affiliated Interest Report for 2006 that was filed with the
PUC of Oregon in 2007.
Please see Avista's response 151C, which contains TRAE SECRET, PROPRIETARY or
CONFIDENTIAL information and exempt from public view and is 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.
.
.
.
Avista Corp.
1411 East Mission PO Box3727
Spokane, Waslington 99220,3727
ìelephone 509-0
Toll Free 8072,9170
~~II'lil'STA'
Corp.
May 30,2007
Carole Washbuin, Executive Secretary
\Vasliington Utilities & Transportation Commission
1300 S, Evergreen Park Drive S. W.
Olympia, Washington 98504
RE: A vista's 2006 Subsidiary Transaction Report
Dear Ms. Washburn:
Pursuant to WAC 480-100-264 and WAC 480-90-264, the Company submits an O1iginal and two
copies of the attached 2006 Subsidiar Transaction Report. This report contains summares of all
transactions or agreements between Avista and its subsidiares over the preceding year
ending
December 31, 2006, Included within this report are the finaiicial statements of certain Company
subsidiaries. We are asking that these financial statements be treated confidentially pursuant to
WAC 480-07-160 because the information submitted contains proprietary financial infonnation
related to unregulated subsidiary operations, These documents are stamped "CONFIDENTIAL
per WAC 480-07-160."
Included in this report in Attachment 6 is the "Agreement to Extend Agreement to Convey
Ov"nersliip Interest in Jackson Prairie Storage Project Expansion". This contrct is included
pursuant to WAC 480-100-245. We are asking that this contract be treated confidentially
pursuant to WAC 480-07-160 because the information submitted contalis proprietar financial
information related to unregulated subsidiar operations. These documents are stamped
"COl'IFIDENTLAL per WAC 480-07-160."
Please direct any questions on this matter to me at (S09) 49S-8601.
Sincerely,eA~
Liz Andrews
Manager, Revenue Requirements
enclosure
Staff.:PR_151,Attachment A Page 1 of41
.
SUBSIDIARY TRANSACTION REPORT
OF
AVISTA CORPORATION
dfb/a AVISTA UTILITIES
FOR THE YEAR ENDED DECEMBER 31, 2006.
.
StafCPR_151-Attachment A Page 2 of 41
.
.
.
Pursuant to WAC 480-100-264 and WAC 480-90-264 Affiliated Interest and Subsidiar
Transactions Report, the following report summarizes all transactions, except transactions
provided at taritI rates that occurred benveen Avista Corporation (hereinafter Avista or
Company) and its subsidiares. The Company operates in its utility service tenitories as A vista
Utilities.
A vista Utilities is a combination utility that provides service to approximately 346,000
electiic customers and 211,000 natural gas customers in a 26,000-square-mile area in eastern
Washington and northern Idaho. A vista Utilities also serves approximately 94,000 gas customers
in Oregon. The largest community served in the area is Spokane, Washington, which is the
location of the corporate headquarters.
L ORGANIZATION INFORMATION
1.Organizational Chart
A\'¡,in
litilitics ~
A vista Pov,'C
o - denotes a business f.mtiiy.
o . denotes business segment
(1) Additional subsidiaries under Avista Corp., not shown above, for the purpose of special purpose financings
include: A"ista Receivables Corp, and Spokane Energy, LLC.
(2) See page 2 of Attachment 1 for detail of Avista Capital subsidiaries
Included in Attachment 1 is a full size copy of the above organizational chart, and additional
detail of Avista Capital subsidiaries.
In Febmary 2006, A vista filed for regulatory approval of the proposed fonnation of a holding
company (reorganization) with the Federal Energy Regulatory Commission (PERC) and the
Subsidiw)' Transaction Repori,- 2006 Pursuant to r'¡:4C 480-100-264 Page 1
StafCPR_151-Attachment A Page 3 of 41
.
.
.
public utility commissions in Washington, Idaho, Oregon and Montana, conditioned on approval
by Shareholders. On April. 18, 2006 FERC issued its "Order Authoiizing Disposition of
Jurisdictional Facilities" in Docket No, EC06-85-000 approving the Company's reorganization.
Shareholder approval of the reorganization was granted at Avista Corp.'s Annual Shareholder
meeting May i 1,2006. On June 30,2006, the Idaho Public Utilities Commission issued an order
approving Avista's reorganization application, based on a settlement in that state. On Februar
28, 2007, the Washington Utilties and Transportation Commission issued an order approving
Avista's reorganization application, based on a settlement in that state. The Oregon and Montana
commissions have yet to act on Avista's Reorganization applications. The holding company
reorganization is expected to be implemented in 2008 subject to regulatory approvals. Included
in Attachment 2, is an organizational chart showing a comparson of Avista before al1d after the
proposed reorganization.
2.Directors and/or Offcers
See Attachment 3 for Officer and Director listings for A vista Corporation and all wholly
Ovvned subsidiaries,
3. Nai-rative Descriptions
A vista Capital, Inc., is a wholly owned subsidiary of A vista Corp. and is the parent corporation
of A vista Corporation's non-regulated subsidiary investments and operations.! As of December
31,2006, Avista Capital had the following non-utility investments:
Advantage IQ, Inc. (formerly Avista Advantage) (99.92% ownership) Provides
consolidated billing and resource accounting service and related services.
Avista Energy, Inc. and Avista Energy Canada, Ltd. (99.82% ownership), are energy
marketing and resource management companies. In April 2007, Avista Energy signed a
definitive agreement to sell substantially all of its contracts and ongoing operations. The
transaction is expected to close by late second quarer or early third quarter 2007, following
the completion of certain contractual requirements, the receipt of necessar regulatory
approvals, and the satisfaction of other closing conditions. On May 24, 2007, FERC issued
Docket No. EC07-82-000, "Order AuthOlizing Disposition and Acquisition of Jurisdictional
Facilities" that approved the proposed sale of A vista Energy.
i The only exceptions relate to Avista Receivables, Inc" a special purpose subsidiary fonned in connection with the
sale of accounts receivable, and Spokane Ener~'Y, LLC, which was formed for the purpose of implementing a long-
tenu capacity contract between Avista Utilities and Portland General Electrc Company. At present, these entities are
directly owned by Avísta Corporation, See below for further description of
Spokane Energy, LLC.
SubsidiwJ' Transaclion Report - 2006 Pursuant to J1lAC 480,100-264 Page 2
StafCPR _151,Atlachment A Page 4 of 41
.Avista Ventures, Inc. (100% ownership-no employees, passive income), was fonned to
manage and market investments,
Avista Development, Inc. (100% ownership-no employees, passive income) was established
to manage real estate investments including:
Steam Plant Square, LLC (90% ownership) Manages and operates the Steam Plant
Square in Spokane, Washington.
Court Yard Offee Center, LP (100% ownership) Owns and operates commercial
office space rentals,
Stanfield Hub Services, LLC (50% ownership-inactive) Fonned to pursue the
development of a natural gas storage facility in Benton County, Washington. In
December 2004; all assets related to this project were written off and is now inactive.
This affiliate was dissolved as of Januar 6, 2006.
. Pentzer Corporation is a wholly owned private investment company that serves as parent of
the non-utility businesses listed below (no employees, passive income):
Advanced M.anufacturing and Development~ Inc., dba lVIETALfx, (82,95%
ownership), located in Wilits, Califomia, is a manufacturer and tumkey assembler of
electronic enclosures, pars, and systems primaiily for the computer and
instrumentation industres. This company is held by Bay Area Manufacturing, Inc.
(100% ownership)
Pentzer Venture Holdings II, Inc. (100% ownership) Holding company for an
inactive sewage treatment plant near Spokane Industrial Park.
Avista Laboratories, Inc. (100% ownership-inactive), was fomied for the purpose of
developing altemative energy resources and/or to engage in related research and
development. In 2003, Avista Corp. sold its majority interest in Avista Laboratories, Inc. The
purchaser incorporated as .AVLB, Inc. has now changed its name to ReliOn, Inc, Avista
Laboratories was reported as discontinued operations for fiscal year ending December 31,
.
2003.
*
"i:
*
*
*
ReliOn, Inc. (6.8% ownership), was formed for the purpose of
fuel cell development.
Held through Avista Capital's 100% ownership in Avista Laboratories, Inc.
A vista Power, LLC (100% ownership), was created to develop and own generation assets in
North America. In 200 i, A vista PO\ver ceased active development of additional non-
regulated generation projects. Subsidiaries of Avista Power, LLC include:.
*
Subsidimy li'Wisaction Report - 2006 Pursuant to WAC 480-100-264 Page 3
Page 5 of 41StafCPR_151-Attachment A
.
.
.
Avista Rathdrum, LLC (100% ownership), created to develop and own generation
assets. Ceased active development of additional non-regulated generation projects. In
October 2006, A vista Rathdrum, LLC sold their 49% interest in Rathdrum Power,
LLC to the other general parner at approximately the carng value of the assets.
Coyote Springs 2, LLC (50% ownership-inactive), created to develop and own
generation assets. No current assets.
Avista Communications, Inc. (100% ownership-inactive) was a competitive local exchange
carer (CLEe) in small to mid-size markets throughout the Western United States.
Additionally, Avista Communications provided fiber optic cable leases. Between 2001 and
2002 A vista Communications assets were sold and the subsidiar was repoiied as
discontinued operations for fiscal years ending December 31, 2001 and 2002. Inactive after
2002,
*
*
Avista Turbine Power, Inc. (100% oY'mership-inactive) was created to receive assignments
of power purchase agreements. Currently has a power purchase agreement with Rathdrum
Power, LLC, which has been assigned to A vista Energy, Inc. No other assignments exist.
Spokane Energy, LLC (Spokane Ener,tl)) is a special purpose limited liability company and has
100% of its membership owned by A vista Corp. Spokane Energy was formed on December 30,
1998 to assume ownership of a fixed rate electrc capacity contract between A vista and Poitland
General Electric Company (PGE). Under this contract, Peaker, LLC (Peaker) purchases capacity
from A vista Utilities and sells capacity to Spokane Energy, Spokane Energy sells the related
capacity to PGE, Peaker acts as an intemiediary to fulfill certain regulatory requirements
between Spokane Energy and A vista Corp, The transaction is structured such that Spokane
Energy bears full recourse risk for a loan (balance of$98.7 milion as of Decembcr 31,2006) that
matures in Januar 2015. Avista has no recourse related to this loan. Peaker makes monthly
payments of approximately $ i 50,000 to A vista fòr its capacity purchase.
AVA Formation Corp. is a wholly owned subsidiary of Avista Corp. It \vas fanned in February
2006 as a holding company for purposes of completing the proposed holding company
implementation.
Subsidiary Transaction Report - 2006 Pursuant to WAC 480-100-264 Page 4
StafCPR_151,Altachment A Page 6 of 41
. II. TRt\SACTIONS BET\VEEN A VISTA CORPOR-\TION AND SUBSIDIARIES
.
.
1. Transactions with subsidiaries totaling less than $100,000 for the reporting period
Ended December 31, 2006:
SubsidiarY Name
*Avista Capital, Inc.
* A vista Laboratories
* A vista Power
* A vista Ventures
(4) Spokane Energy, LLC
(4) Spokane Energy, LLC
Account Total Amount
146
146
146
146
456
234
$57,519
($31)
$70,884
$13,675
$61,150
$49,231
*See description below section n.2.(b) (5) Non-Service
Transactions 11 page 7.
2. Transactions with subsidiaries totaling or exceeding $100,000 for the reportig period
Ended December 31, 2006:
SubsidiarY Name
(1) Avista Capital II (Trust)
(2) A V A Capital Trust III
(3) Avista Capital, Inc. (Nucleus)
(3) Avista Capital, Inc. (Nucleus)
*(5)
* A \ista Development
*Advantage IQ
* A vista Energy
Account # & Description
419 Interest Exp.
419 Interest Exp.
557 Amortization Exp,
813 Other Gas Supply Exp.
146 Accts Rec.
146 Accts Rec.
146 Accts Rec.
See descriptions below, section II.2.(b) (1) - (5) pages 6 - 8.
Total Amount
S 3,095,790
S 4,020,640
$ 409,084
$ 175,322
$ 285,619
$3,322,051
£4,448,117
(a) Financial Statements:
A Balance Sheet and Income Statement for the subsidiaries listed above whose
transactions exceeded S 100,000 is included as Attachment 4. See descriptions below in
section lL2 (b).
CONFIDENTIALITY REQUEST
In accordance with WAC 480-07-160, Avista Corporation requests confidential
treatment of all statements provided under this section of the Subsidiary Transaction
Report. All such statements are marked "CONFIDENTIAL."
Subsiàiary hansaclion Repori - 2006 Pursuani to Hí~4C 480-100-264
SlafCPR _ 151-Attachmenl A
Page 5
Page 7 of 41
. (b) Description of Services or Transactions:
(1) A vista Capital II (Trust) Expenses
In 1997, the Company issued Floating Rate Junior Subordinated Deferrable Interest
Debentures, Series B, with principle amount of 551,5 million to A vista Capital II, an
affliated business trust formed by the Company. Avista Capital II issued $50.0 million of
Preferred Trust Securities. The an11ual interest charges for the trust carried on Avista's books
for 2006 totaled $3,095,790, and was recorded in account 419 (interest expense), There are
no other costs associated "vith this trust.
.
(2) AVA Capital Trust III Expenses
On March 12,2004 by Commission Order No. 01, Docket No. UE-040329, the WUTC
approved Avista's application to issue $62 million of Subordinated Debentures for a temi of
up to 30 to 40 years. And as authorized, these Debentures \vere issued to a Delaware
statutory trst controlled by Avista and consolidated on the Company's books. AVA Capital
Trust II then issued 560 millon in Trust Preferred Securities to third-pary, institutional
investors and S1.856 milion in common securities to Avista. TIie common securties are
approximately 3% equity, which reflects the minimum amount of equity that is required in
these types of trusts to establish ownership of the trust.
The annual interest charges for the trust caITied on A vista's books for 2006 totaled
$4,020,640, and was recorded in account 419 (interest expense). There are no other costs
associated with this trust.
.
(3) Avista CapitaL. Inc. - Nucleus Software Application
Nucleus is a software application used to record enea,') transactions by Avista Utilities
and Avista Energy. A vista Utilities and Avista Energy use the Nucleus software application
independent from one another with completely separate databases. Therefore, no access to
data between companies is possible.
The Nucleus asset was trans felTed from Avista Enea,ry's books to Avista Capital's
books on December 31, 2003. The asset transferred is of mutual benefit to both A vista
Utilities and A \1sta Energy. A vista Capital pays and records all shared costs on its books
related to the development of the application and charges a monthly amoi1ization expense to
SubsidialY Transaction Repol'/- 2006 Pursuant to WAC 480-100-264
Staff _PR_ 151-Attachment A
Page 6
Page 8of41
.both A vista Utilities and A vista Energy for the original asset transferred and for any
development of the application, In November 2004, a software sublicense agreement was
entered into between A vista Corporation dba A vista Utilities and A vista Capital, Inc., which
grants Avista Utilties a non-exclusive sublicense to the Nucleus softare. A copy of this
agreement was provided to the WUTC in September 2004.
A vista Utilities' portion of the asset held by Capital at December 31, 2006 to be
am0l1ized totaled approximately $2,929,373. Amortization expense of $409,084 and
S175,322 were recorded in accounts 557 and 813, respectively. Electric and gas charges
allocated to the Washington jurisdiction are allocated based on the Company's four-factor
allocation methodology. (Please refer to Attachment 5for the allocation factors.)
.
(4) Spokane Energy, LLC Transactions
A vista acts as the servicer of Spokane Energy's commodity contracts. Annual servce
fees paid by Spokane Energy to Avista were approximately $61,150 in 2006,
Spokane Energy is required to maintain in trust $1.6 milion. All funds in excess of this
amount are transferred to Avista for cash management purposes. For 2006, the amûtmt
transferred was $49,231. At December 3 i, 2006 Avista has a liability of $458,837 payable to
Spokane Energy for these funds.
.
(5) Non-Service Transactions
Avista Coiporation Corporate Services:
On a regular basis, general offce employees of Avista Corporation spend time on
corporate service supp011, such as accounting, federal income tax filing, planning, graphic
services, etc. for subsidiaries. Their time is charged to suspense accounts (Deferred Debit
i 86), loaded for benefits and then established as a receivable (Account 146) when billed to
the subsidiary. If other resources are expended during the course of this work such as travel
or consulting services, these costs are also charged to suspense accounts and biled to the
subsidiary.
All corporate services provided, and costs incurred, are direct biled to subsidiaries at
cost. No additional margin or profit is included and no assets are allocated, Suspense and
capture of A vista Corporation employee costs, which are then biled back to the subsidiary at
cost, serve to reduce the utility expenses,
SubsidialJ' hansactioii Report - 2006 Pursuant to W4C 480-100-264
StafCPR_151,Attachment A
Page 7
Page 9 of 41
.
.
.
Such transactions can be generally categorized as corporate support. Specific examples
include labor, benefits, postage, supplies, copier and graphic services, legal, travel, lodging,
and food.
(c) Description of pricing basis or costing method for allocating costs, and amounts and
accounts charged during the year:
See individual descriptions above Section 11.2. pages 5 - 8.
(d) Inter-Company Loans:
A vista Corp., during 2006, recorded short-tenn note receivables from A vista Capital, Inc.
The year-end loan amount at December 31, 2006 was $7,198,865, and the maximum loan
amount outstanding during the year, owed to Avista Corp. was $34,527,802 at June 30, 2006.
A vista Capital borrowed approximately $40,000,000 at the end of each quarter from A vista
Corp. and then repaid all, or the majority of the balance owing at the beginning of the next
month. The balance owing to Avista Corp. at January 31, 2007 was $5,280,232. This revolving
short-temi cash borrowing between the paries helps to reduce extemal cash requirements,
According to the policy, investment!orrowing rates between A vista Corporation and Avista
Capital are:
a. Upon receiving appropriate approvals, excess Avista Capital cash may be invested with
(loaned to) Avista Corp. at a rate equal to Avista Corp.'s avoided short-tenn borrowing
cost, currently estimated at the one-month LlBOR plus 50 basis points. The rate wil be
reset monthly with the LIBOR rate in effect on the second business day of each month, as
reported in the money rate section of the Wall Street Joumal.
b, Avista Capital may borrow from Avista Corp., subject to board-approved limits, at a rate
equal to the Prime rate. This rate wil be reset at such time as the Agent bank on the
A vista Corp. Revolving Credit Agreement changes the Prime rate,
The net associated accrued interest income received totaled $816,686 in 2006.
(c) Description of Parent Guaranteed Debt:
A vista Corporation does not guarantee debt of its subsidiaries. However, there are payment
f:ruarantees as noted below in Section II. Miscellaneous Agreements, page 9.
Subsidiary naiis-action Report - 2006 Pursuant (0 WA C 480-100-264 Page 8
Page 10 of41Staff _PR_151,Attachment A
. (D Description of Activities of Subsidiaries:
See Section 1. at pages 2-4,
(g) List of all common officers and directors:
See Section I.2 at page 2,
III. MISCELLANEOUS AGREEMENTS
1. Guaranty Agreement
The Company has a "Guaranty Agreement" between A vista Corp. and Rathdrum
Power, LLC. This agreement calls for A vista Corp. to act as guarantor of Avista Turbine
Power, Inc.'s payment obligation to Rathdrum Power, LLC under a purchase power
contract. 111is contract does not include the purchase or sale of goods, services or
securities.
.2. Conveyance Agreement
The Company has a "Conveyance Agreement" between A vista Corp. and A vista
Energy that was entered into on October 5, 1998 and amended on October 30, 2002.
Under this agreement, A vista conveyed for a tenn through October 31, 2009 its
ownership interest in the Jackson Prairie Expansion Capacity and related withdrawal and
injection capacity to Avista Energy. As consideration, A vista Energy paid Avista's share
of capital costs associated with the construction of the Jackson Prairie Expansion
Capacity and pays Avista's share of operating, maintenance and general and
administrative expenses associated with the Jackson Praiiie Expansion Capacity. In April
2007, in conjunction with the previously discussed proposed sale of A vista Energy, Inc.,
the terni of the Conveyance Agreement was extended to April 30, 2011. The "Agreement
to Extend Agreement to Convey Ownership Interest in Jackson Prairie Storage Project
Expansion" is included in Attachment 6.
CONFIDENTIALITY REQUEST
In accordance with v.¡ AC 480-07-160, Avista Corporation requests confidential
treatment of the contract provided under this section of the Subsidiar Transaction
Report. This contract is marked "ConfidentiaL.".
Suhsidiary Transaction Repori- 2006 PlirsuanllO WAC 480-100-264
Staff_PR_151-Attachment A
Page 9
Page 11 of 41
.
ATTACHl\1ENT 1
.
.
Staff_PR_151,Attachment A Page 12 of 41
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ATTACHMENT 3
.
.
StafCPR_151-Attachment A Page 17 of 41
j.ll'IJVISTA6
. Corp.
Corporate Secretary Department
Cun-ent as of May 14,2007
AJ1Jual Meeting Held in May of Each Year
Directors:
Erik J. Anderson
Kristianne Blake
Roy L. Eiguren
Gary G, Ely
.
orl1cet£
Gary G. Ely
Scott L. Mon'is
Malyn K. Malquist
Maran M. Durkin
Karen S. Feltes
Christy M_ Burmeister-Smith
James M. Kensok
Don F. Kopczynski
David J.Meyer
Kelly O. Norwood
Ann M. '\Tilson
Roger D, Woodworth
Don M. Falkner
Susan Y, Miner
Diane C. Thoren
Corporate Governance/
Nominating Committee
Kristianne Blake
Heidi B, Stanley
R. Jolm Taylor
John F, Kelly -- Chair
Compensation and Organization
Committee
Roy L. Eiguren
John F. Kelly
R, Jo1m Taylor - Chair.
Jack W, Gustave!
John F. Kelly
Scott L. Morris
Michael L. Noël
Lura J. Powell
Heidi B. Stanley
R. John Taylor
Chaim1an of Ù1C Board 8: Chief Executive Officer
President 8: Chief Operating Offcer
Executive Vice President 8: Chief Financial Offcer
Senior Vice President, General Counsel & Chief Compliance Offcer
Senior Vice President & Corporate Secretar
Vice President, Controller & Principal Accountîng Offcer
Vice President & Chieflnfonnation Officer
Vice President
Vice President & Chief Counse! for Regulatory & Goveni1ental Affairs
Vice President
Vice President & Treasuer
Vice President
Assistant Treasurer
Assistant Corporate Secretary
Assistant Treasurer
Executive Committee
Kristiane Blake
Jack W. Gustavel
R. John Taylor
Gary G. Ely - Chair
Finance Committee
Jack W, Gustavel
Michael L. Noel
Erik J, Anderson - Chair
Audit Committee
Michael L. Noel (financial expert)
Heidi B. Stanley
Kristianne Blake - Ch.."lir
Environmental. Safety &
Securitv Committee
Erik J. Anderson
Roy L. Eiguren
Lura J. Powell- Chair
The Company was fanned as The Washington Water Power Company and changed its name to Avista Corp.
on January 1 \ 1999.
SlafCPR _151-Attachmenl A Page 18 of 41
.
.
.
Current as of May 4,2007
A.DVANeED ivIA.i,\UFACTURING & DEVELOPMENT, INC.
Doing business as l\IETAIlx
(A Subsidiary of Bay Area Manufacturing, Inc,)
(A California Corporation)
300 East Hill Road
Wilits, CA 95490
[phone]
Directors:
Marian M, Durkin
Malyii K. Malquist
Scott L. Morris
Officers:
Scott L. Manis
Gordon ß, Short
F. Keith Longenbach
Christy Burnieister-Smith
Karen S, Feltes
Susan Y. Miner
Jill Porterfield
Chairnian of the Board
President & Chief Executive Offcer
Vice President, CFO & Assistant Treasurer
Vice President & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Corporate Secretar
Staff_PR_151-Attachment A Page 19 of 41
.
.
.
".\.VANTAGE IQ, INC.
(A Subsidiar of Avista Capital, Inc,)
1313 N. Atlantic St., 5th Floor
Spokane, Vi 1\ 99201
Directors:
Kristianne Blake
l\1arian M. Durkin
l\1alyn K. Malquist
Scott L. Morrs
Stuart A. Stiles
Offcers:
Scott L. Morris
Stuart A. Stiles
Craig UrdahJ
Ken Brann
Karen S. Feltes
Michael Hyman
Kimmith L. Kelley
Ed Schlcct
Scott Simmons
Susan Y. Miner
Diane C. Thoren
Compensation Committee
Marian M. Durkin
Scott Morrs - Chair
Current as of April 18,2007
Chairman of the Board
President & Chief Executive Officer
Vice President & Treasurer
Vice President
Sr. Vice President & Corporate Secretary
Vice President
Vice President
Vice President
Vice President
Assistant Corporate Secretary
Assistant Treasurer
Audit Committee
Kristiaiine Blake - Chair
Malyn Malquist
The Company was f0D11ed as Altus Energy Solutions, Inc. and then changed its name to \\¡,\VP Energy
Solutions, lnc. before becoming Avista Advantage. The nanie was changed to Advantage IQ on June 29,
2006,
StafCPR _151-Attachment A Page 20 of 41
.
.
.
Current as ofFebrumy 13, 2006
AVA FORMATION CORP.
(A Subsidiar of Avista Corporation)
1411 E, Mission Ave,
Spokane, \V A 99202
Directors:
Gary G. Ely
Maran M. Durkin
Malyn K. Malquist
Officers:
GaryG. Ely
Marian M, Durkin
Malyn K, Malquist
President
Vice President and Corporate Secretary
Vice President and Chief Financial Offcer
SlafCPR_151,Allachmenl A Page 21 of 41
.
.
.
AVISTA CAPITAL. INC.
(A Subsidiary of Avista Corporation)
1411 E. Mission Ave.
Spokane, Vi A 99202
Directors:
MarianM. Durkin
GaryG, Ely
Ma1yn K. Malquist
Scott L. Morris
Offcers:
Gary G. Ely
Scott L. Morris
Malyn K. Malquist
Christy Bunneister-Smith
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Current as of May 4, 2007
Chairn13n of the Board & CEO
President
Senior Vice President & Chief Financial Offcer
Vice President & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretar
Assistant Treasurer
The Company was fanned as Avista Corp. before changing its name to Avista Capital on August 17, 1998.
StafCPR_151-Attachment A Page 22 of41
.
.
.
Current as of May 4,2007
A VISTA COi\li\IUNICATIONS, LNC.
(A Subsidiary of Avista Capital, Inc.)
1411 E. Mission Avenue (MSC-I0)
Spokane, WA 99202
Directors:
Marian M. Durkin
Malyn K, Malquist
Scott 1. 'Morris
Offcers:
Scott L. Morris
Roger D, Woodw0I1h
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Chaim1an of the Board, President & CEO
Executive Vice President & Treasurer
Senior Vice President & Corporate Secretar
Assistant Corporate Secretary
Assistant Treasurer
The Company \vas fonned as One Eighty Communications, Inc., before changing its name to Avista
Communications, Avista Fiber, Inc., merged into Avista Communications in April 2000,
StafCPR_151-Attachment A Page 23 of 41
.
.
.
A VISTA DEVELOPMENT. INC.
(A Subsidiary of Avista Capital, Inc.)
1411 E. MissÌon Ave.
Spokane, W A 99202
Directors:
Marian M, Durkin
Malyn K. Malquist
Scott 1. Mon-Ìs
Offcers:
Scott 1. Morris
Malyn K. Malquist
Marian M. Durkin
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Current as of May 4,2007
Chaimian of the Board, President and CEO
Senior Vice President, Chief Financial Offcer & Treasurer
Senior Vice President & Environmental Compliance Officer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretar
Assistant Treasurer
TIie Comp311Y \vas fomied as WP Financ.e Co. before changing its name to Avista Development. Pentzer
Developmem, Inc. and Waslùngton Irigation & Development Company merged into Avista Development in
October 1998.
StafCPR _151-Attachment A Page 24 of41
.
.
.
AVISTA ENERGY, L.'lc.
(A Subsidiary of Avista Capital, Inc.)
201 \V. North River Dr., Suite 610
Spokane W A 99201
Directors:
Gary G. Ely
1\alyn K. Malquist
R, John Taylor
Dennis P. Vermillion
Offcers:
GaryG, Ely
Dennis P, Vennillion
Ma1yn K, Malquist
lvlichael E. D' Arenzo
David M. Dickson
Derrick Coder
Karen S. Feltes
. Tracy Van Orden
Susan Y, Miner
Diane C, Thoren
Current as of April 21, 2006
Chairman of the Board & Chief Executive Offcer
President & Chief Operating Officer
Senior Vice President, Chief Financial Offcer & Treasurer
Vice President
Vice President
Vice President
Sr. Vice President & Corporate Secretary
Controller
Assistant Corporate Secretary
Assistant Treasurer
The Company was fOff1ed as W'\VP Resource Services, Inc" before becoming Avista Energy,
StafCPR_151-Attachment A Page 25 of41
.
.
.
Curent as of March 31, 2006
AVISTA ENERGY CANADA, LTD.
(A Subsidiary of Avista Energy, Inc,)
CIA Burnet, Ducbvorth & Palmer
1400,350 - 7th Ave" S,W,
Calgary, Alberta T2P 3N9
Canada
Directors:
Gary G. Ely
Denise Dunn McMullen
Officers:
Gary G. Ely
Dennis P. Vemúllion
1'\1alyl1 K. Malquist
Michael E, D' Arienzo
David M. Dickson
Derrick Coder
Tracy Van Orden
Denise Dunn ~kMuiien
Karen $, Feltes
Susan Y. Miner
Chief Executive Offcer
President & Chief Operating Offcer
Senior Vice President, Chief Financial Officer & Treasurer
Vice President
Vice President
Vice President
Controller
Secretary
Assistant Secretary and Assistant Treasurer
Assistant Secretary
SlafCPR _151,Atlachmenl A Page 26 of41
.
.
.
A VISTA LABORATORIES, INC.
(A Subsidiary of AvIsta Capital, Inc,)
1411 E. Mission Ave.
Spokane, W A 99202
Directors:
Marian M. Durkin
Mal)'1) K. Malquist
Scott 1. Morris
Offcers:
Scott 1. Morris
Malyn K,Malquist
Karen S. Feltes
Susan Y. Miner
Diane C, Thoren
CUlTent as of May 4,2007
Chainnan of the Board, President & CEO
Senior Vice President, Chief Financial Offcer & Treasurer
Senior Vice President & Corporate Secretar
Assistant Corporate Secretar
Assistant Treasurer
The Company was formed as Altus Laboratories, Inc" and then changed its name to WP Laboratories, Inc.,before becoming Avista Laboratories, Inc, .
StafCPR _151,Attachment A Page 27 of 41
.
.
.
A VISTA RECEIVABLES COHll.
(A Subsidiary of Avista Corporation)
1411 E. Mission Ave.
Spokane, \V.A 99202
Directors:
Russell B. Jones
Malyn K. Malauist
Diane C. Thoren
Offcers:
Ma1yn K. Malquist
Diane C, Thoren
Karen $, Feltes
Susan Y, ¡vEner
Current as of May 4, 2007
Chairman of the Board, President & Treasurer
Vice President
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
StafCPR_151-Attachment A Page 28 of 41
.
.
.
A VISTA TURBINE POWER, INC.
(A Subsidiary of Avista Capital, Inc.)
J 411 E. Mission Ave.
Spokane, W A 99202
Directors:
Gary G, Ely
Malyn K. Malquist
David J,Mcyer
Offcers:
Gary G, Ely
Dennis P, Vermilion
lvlalyn K. Malquist
Karen S, Feltes
Susan Y. Miner
Diane C. Thoren
Current as of May 19, 2006
Chairman of the Board & Chief Executive Officer
President
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistat Treasurer
StafCPR_151-Attachment A Page 29 of 41
.
.
.
Current as of May 4,2007
A VISTA VENTURJLS. INC.
(A Subsidiary of Avista Capital, Inc,)
1411 E. Mission Ave,
Spokane, W A 99202
Directors:
M(1)'11 K, Malquist
Scott L. lvlon-is
Ann M, Wilson
Offcers:
Scott L. Ì\1orris
.Mal)'11 K. Malquist
Karen S. F eites
Susan Y. Miner
Diane C. Thoren
Chairnian of the Board, President & Chief Executive Officer
Senior Vice President, Chief Fiiiancial Officer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
StafCPR_151-Attachment A Page 30 of41
.
.
.
Cum:nt as of May 4,2007
BA Y AREA i\lANUFACTlIUNG, INC.
(A Subsidiary of Pentzer Corporation)
1411 E, Mission Ave,
Spokane, W A 99202
Directors:
Maran M. Durkin
Ma1yn K. Malquist
Scott L. Monis
Officers:
Scott L. l'-1on'is
Ma1yn K. Malquist
Karen S, Feltes
Susan Y. Miner
Diane C, Thoren
Chaimian of the Board, President & Chief Executive Officer
Senior Vice President, ChiefFinancia! Officer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretar
Assistant Treasurer
StafCPR_151-Attachment A Page 31 of41
.
.
.
Current as of May 4, 2007
PENTZER CORPORATION
(A Subsidiary of A vista Capital, Inc,)
1411 E. Mission Ave.
Spokane, VVA 99202
Directors:
Malyn K. Malquist
Scott L. MOlTis
Ann M. VVilson
Officers:
Scott L. Morris
Malyn K. Malquist
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Chairman of the Board, President & Oiief Executi ve Officer
Senior Vice President, Chief Financial Offcer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretar
Assistant Treasurer
StafCPR _ 151,Attachment A Page 32 of 41
.
.
.
Current as of May 4, 2007
PENTZER VENTURE HOLDINGS II
(A Subsidiary ofPentzer Corporation)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Maly11 K. Malquist
Scott L. Monis
Ann M. Wilson
Officers:
Scott L. MOlTis
Malyn K. l\'1alquist
Karen S. Feltcs
Susan Y. Miner
Diane C. Thoren
Chaimian of the Board, President & CbiefExecutive O:fcer
Senior Vice President, Chief Financial Offcer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
Staff_PR_151,Attachment A Page 33 of41
.
ATTACHNIENT 5
.
.
StafCPR_151-Attachment A Page 34 of 41
.
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ATTACHMENT 6
(CONFIDENTIAL per WAC 480-07-160)
.
.
StafCPR_151,Atlachment A Page 41 of 41
.
.
.
Avista CGrp.
1411 East Mission PO Box 3727
Spokane, Washington 992203727
Telephone [phone]
Toll Free 800727,9170
~~JV'STA.
Corp.
May 28,2008
Oregon Public Utility Commission
Ms. Vikie Bailey-Goggins
Administrator, Regulatory Operations
550 Capitol St. l\JE, Suite 215
Salem, OR 97301-2551
RE: Anual Affiliated Interest Report pursuant to OAR 860-27-0100
Please find enclosed one original and two copies of Avista Corporation's Affliated Interest
Repoli for 2007, Included withn this report are the financial statements of certain Company
subsidiaries and a contract between affliates. We are askig that these financial statements and
contract be treated confidentially under the Public Records Law in accrdance with ORS 192.501
and 192.502. "These documents are stamped CONFIDENTL. Please forward the original and
one copy to :Mr. Marion Anderson of your staff and please forward the additional copy to Ms.
Bonnie Tatom of your staff,
Please direct any questions regarding this filing to me at [phone].
Sincerely,
ct.. /1Ji. fl~
Li~ews
Manager, Revenue Requirements
enclosure
SlafCPR_151,Atlachmenl B Page 1 of 47
.
AFFILIATED INTEREST REPORT
OF
A VISTA CORPORATION
d/b/a A VISTA UTILITIES
FOR THE YEAR ENDED DECEMBER 31,2007.
.
StafCPR_151,Attachment B Page 2 of47
. On May 16, 1991, through Order 91-671, the Public Utility Commission of Oregon approved
the sale of the natural gas utility assets and transfer of the allocated service territory of the CP
National Corporation to The Washington Water Power Company (Water Power). Water Power
began official operation of these properties on September 30, 1991 under the name of "WP
Natural Gas, a division of The Washington Water Power Company." On Januar 1, 1999, the
Company changed its corporate name from The Washington Water Power Company to Avista
Corporation (hereinafter A vista or Company). The Company now operates in its utility service
terrtories as Avista Utilities. Total transactions being reported herein are for the nvelve-month
period ending December 31 , 2007.
i. Organization Chart
C A,isla ~_ Utilities ~
AVA Formation
Corp,
Energy Marketing &
Resource Management Oiher.AvÍ5t; Energy
A vista Power
, denotcs a business entity.
o - denotcs busincss segment.
(I) Addiiional subsidianes under Avista Corp., not shown above, for the purpose of special purpose financings
include: Avista Receivdblcs Corp. and Spokane Energy, LLC.
(2) See page 2 of Attachment I for detail of Avista Capital subsidiancs
Included in Attachment 1, is a full size copy of the above organizational char, and
additional detail of Avista Capital subsidiaries,
.
In February 2006, Avista filed for regulatory approval of the proposed formation of a holding
company (reorganization) with the Federal Energy Regulatory Commission (FERC) and the
public utility commissioners in Washington, Idaho, Oregon and Montana, conditioned on
approval by Shareholders, On April 18, 2006 FERC issued its "Order Authorizing Disposition of
Juri.sdictional Facilities" in Docket No. EC06-85-000 approving the Company's reorganization.
Shareholder approval of the reorganization was granted at Avista Corp.'s Annual Shareholder
Affliated Interest Report. 2007 Page 1
StafCPR _151-Attachment B Page 30f47
. meeting May 11, 2006. On June 30, 2006, the Idaho Public Utilities Commission issued an order
approving A vista's reorganization application, based on a settlement in that state. On February
28, 2007, the Washington Utilities and Transportation Commission issued an order approving
Avista's reorganization application, based on a settlement in that state. The Montana
Commission has yet to act on Avista's Reorganzation application, and the procedural schedule
for consideration of the Company's application in Oregon has been suspended by agreement of
the parties to allow additional time for discussion among the paries. Included in Attachment 2,
is an organizational char showing a comparison of the Company before and after the proposed
reorganizati on.
A. Directors and/or Offcers
See Attachment 3 for Officer and Director listings for Avista Corporation and all wholly
owned subsidiares.
.
B. Ownership Changes
On June 30, 2007, Avista completed the sale of the operations of Avista Energy to Coral
Energy Holding, L.P., and certain of its subsidiares, a subsidiar of ShelL. In September 2007,
A vista Energy paid a cash dividend of $ i 69 millon from the cash proceeds to A vista CapitaL.
The majority ofthose funds were dividended to Avista Corporation.
C. Narrative Descriptions
Avista Utilities is a combination utility that provides serice to approximately 352,000
electric customers and 2 i 6,000 natual gas customers in a 26,000-square-mile area in eastern
Washington and northern Idaho. Avista Utilities also serves 96,000 gas customers in Oregon.
The largest community served in the area is Spokane, Washington, which is the location of the
corporate headquarters.
A vista Capital, Inc. is a wholly owned subsidiar of A vista Corp. and is the parent corporation
of A vista Corporation's non-regulated subsidiar investments and operations.
1 As of December
3 i, 2007, Avista Capital had the following non-utilty investments:
Advantage IQ, Inc. (previously Avista Advantage, Inc.) (93.26% ownership) Provides
consolidated biling and resource accounting servce and related services.
i The only exceptions relate to Avista Receivables, Inc., a special purpose subsidiar fonned in connection with the
sale of accowlts receivable, and Spokane Energy, LLC, which was formed for the puipose of implementing a long-
term capacity contract between Avista Utilities and Portland General Electric Company. At present, these entities are
directly owned by Avista Corporation. See page 4 for a furter description of
Spokane Energy, LLC..
Ajfiliated Interest Report - 2007 Page 2
StafCPR_151-Attachment B Page 4 of 47
.Avista Energy~ Inc. and Avista Energy Canada, Ltd. (100% ownership-inactive), are
energy marketing and resource management companies. See Section B "Ownership
Changes" above for further details on changes during 2007.
Avista Ventures, Inc. (100% ownership-no employees, passive income), was formed to
manage and market investments.
Avista Development, Inc. (100% ownership-no employees, passive income) was established
to manage real estate investments including:
*Steam Plant Square, LLC (90% ownership) Manages and operates the Steam Plant
Square in Spokane, Washington.
* Court Yard Offce Center, LP (100% ownership) Owns and operates commercial
office space rentals.
. Pentzer Corporation is a wholly owned private investment company that serves as parent of
the non-utility businesses listed below (no employees, passive income):
*Advanced Manufacturing and Development, Inc., dba MET ALfx, (82.95%
ownership), located in Wilits, California, is a manufacturer and turney assembler of
electronic enclosures, pars, and systems priarily for the computer and
instrumentation industres. This company is held by Bay Area Manufacturing, Inc.
(100% ownership)
* Pentzer Venture Holdings II, Inc. (100% ownership) Holding company for an
inactive sewage treatment plant near Spokane Industrial Park.
.
Avista Laboratories, Inc. (100% ownership-inactive), was formed for the purose of
developing alternative energy resources and/or to engage in related research and
development. In 2003, Avista Corp. sold its majority interest in Avista Laboratories, Inc. The
purchaser incorporated as AVLB, Inc. has now changed its name to ReliOn, Inc. A vista
Laboratories was reported as discontinued operations for fiscal year ending December 31,
2003.
*ReliOn, Inc. (6.18% ownership), was formed for the purpose of fuel cell
development. Held though Avista Capital's 100% ownership in Avista Laboratories,
Inc.
Avista Power, LLC (100% ownership), was created to develop and own generation assets in
North America. In 2001, Avista Power ceased active development of additi0l1a1 non-
regulated generation projects. Subsidiaries of Avista Power, LLC include:.
A.jì.aied 1meresi Report - 2007 Page 3
StafCPR_151,Altachment B Page 50f4?
.
.
.
Avista Rathdrum, LLC (100% ownership), created to develop and own generation
assets. It ceased active development of additional non-regulated generation projects.
Coyote Springs 2, LLC (100% ownership-inactive), created to develop and own
generation assets. No current assets.
Avista Communications, Inc. (100% ownership-inactive) was a competitive local exchange
carrer (CLEC) in small to mid-size markets throughout the Western United States.
Additionally, Avista Communications provided fiber optic cable leases, Between 2001 and
2002 A vista Communcations assets were sold and the subsidiar was reported as
discontinued operations for fiscal years ending December 31, 2001 and 2002. Inactive after
2002.
*
*
Avista Turbine Power, Inc. (LOO% ownership-inactive) was created to receive assignents
of power purchase agreements, It curently has a power purchase agreement with Rathdrum
Power, LLC, which has been assigned to Avista Energy, Inc. No other assignments exist.
Spokane Energy, LLC (Spokane Energy) is a special purose limited liability company and has
100% of its membership owned by Avista Corp. Spokane Energy was formed on December 30,
1998 to assume ownership of a fixed rate electric capacity contract benveen A vista and Portland
General Electric Company (pGE). Under ths contract, Peaker, LLC (Peaker) purchases capacity
from Avista Utilities and sells capacity to Spokane Energy. Spokane Energy sells the related
capacity to PGE. Peaker acts as an interniediar to fulfill certain regulatory requirements
between Spokane Energy and A vista Corp. The transaction is structured such that Spokane
Energy bears full recourse risk for a loan (balance of $90.1 milion as of December 31, 2007) that
matures in Januar 2015. A vista has no recourse related to tins loan. Peaker makes monthly
payments of approximately $150,000 to Avista for its capacity purchase.
AVA Formation Corp. is a wholly owned subsidiar of Avista Corp. It was formed in Februar
2006 as a holding company for purposes of completing the proposed holding company
implementation.
Affliated Interest Report - 2007 Page 4
Staff_PR_151-Attachment B Page 6of47
. D. Financial Statements
Balance Sheet and Income Statement for affiliates with affiliated operating service
transactions in excess of $25,000 for payments TO and FROM Avista Corporation are included
as Attachment 4.
CONFIDENTLALlTY REQUEST
In accordance with ORS 192.501 and 192.502, Avista Corporation requests
confidential treatment of all statements provided under this sectiSln of the Affiliated
Interest Report. All such statements are marked "ConfidentiaL"
II. Services Rendered Between A vista Corporation and Affiliates
Description of Services - bv Affilates
SERVICE P AY1\fENTS BY THE UTILITY TO THE AFFILIATE
.NA.iv1.
ReliOn
Steam Plant Square
ACCOUN DESCRITION
107 CWIP (2)
93 i Rents & 935 Maintenance (3)
TOTAL
COMPANY
$1,000
$57,727
TOTAL
OREGON
$82
$4,435
Cost of Service
Margin of Charges Over Costs
J\ssets Allocable to Services
Overall Rate of Retum
(1 )
(1 )
(1 )
(i)
Description of Basis for Pricing of Transactions
(1) Services are provided at cost. Any charges allocated to Oregon are allocated based on the
Company's four-factor allocation methodology. (please refer to Attachment 5 for the allocation
factors.)
(2) Spare office furniture was purchased at cost.
(3) The allocation of the lease payments to Oregon jurisdiction of $4,435 was in error. The
misallocation of these costs has been corrected for 2008 and forward.
Description of Services - bv A vista Utilties
The following transactions are for electric and natural gas serices provided by the Utilty to
its affiliates at approved tariff rates.
.
Affilíated ¡nierest Report - 2007 Page 5
StafCPR_151-Attachment B Page 7 of 47
.
.
.
I SERVICE PAYMENTS BY THE AFFILLo\ TE TO THE UTILITY
Avista Energy
ACCOUNT DESCRIPTION
447.72 Other Operatig Revenues - Transssion
(Above accounts are electrc and do not relate to Oregon)
A vista Development
TOTAL
COMPAN
(1) $8,192
TODD..
OREGON
$0
TOTAL
ACCOUN"T DESCRIPTION COMPANY
400 & 1400 Revenue - electrc & gas (I) $194,736
(Above accounts are WA electric/gas and do not relate to Oregon)
Avista Capital (on behalf of Avista Communications)
TOTAL
OREGON
$0
TOTAL
ACCOUNT DESCRIPTION COMPAN
400 & 1400 Revenue - electrc & gas (I) $5,615
(Above accounts are W A electrc/gas and do not relate to Oregon)
TOTAL
OREGON
$0
Cost of Servce
Margin of Charges Over Costs
Assets Allocable to Services
Overall Rate ofRetu
(1 )
(1 )
(1)
(1)
(1) Description of Basis for Pricing
Electricity and natual gas sales are priced according to approved tarffs. See
http://www.avistautìities.com/prices/rates/default.asp for current tarffs used to price services
provided to Avista Development, Inc. and Avista Communications (Schedules 10, 11 and 48).
III. Inter-Company Loans
Inter-Company loans benveen Avista Capital and A vista Corp. are included in Attachment 4.
COÌ'TFIDENTIALITY REQUEST
In accordance with ORS 192.50 I and 192.502, A vista Corporation requests
confidential treatment of all statements provided under this section of the Affiliated
Interest Report. All such statements are marked "Confidential. "
iv. Parent Guaranteed Debt
Avista Corporation does not guarantee any debt of any of its affiliates, However, there are
some payment guarantees as noted in Section V, Non-Service Transactions: Miscellaneous
Agreements.
Affliated Interest Report - 200i Page 6
SlafCPR_151,Attchmenl B Page 8of47
.
.
.
v.Non-Service Transactions
Description of A vista Corporation Corporate Services
On a regular basis, general offce employees, of A vista Corporation spend time on corporate
service support, such as accounting, federal income tax filing, planning, graphic services, etc. for
affiliates. Their time is charged to suspense accounts (Deferred Debit 186), loaded for benefits
and then established as a receivable (Account 146) when biled to the affliate. If other resources
are expended during the course of this work such as travel or consulting services, these costs are
also charged to suspense accounts and biled to the affiliate.
All corporate services provided, and costs incurred, are biled to affiliates at cost. No
additional margin or profit is included and no assets are allocated. Suspense and capture of
A vista Corporation employee costs, which are then biled back to the affiiates at cost, serve to
reduce the utility expenses.
Such transactions can be generally categorized as corporate support. Specific examples
include labor, benefits, postage, supplies, copier and graphic services, legal, travel, lodging, and
food.
OTHER PAYMENTS BY THE AFFILIATE TO THE UTILITY ITOTAL TOTAL
COMPAN OREGON
$5,535,179 $0
$1,909,044 $0
$7,444,223 $0
ACCOUNT
146
146
Total
DESCRIPTION
AJ Advantage IQ
AJ Avista Energy
Cost of Service
Margin of Charges Over Costs
Assets Allocable to Services
Overall Rate of Retu
(1)
(1)
(1)
(1)
(1) Description of Basis for Pricing
Services are provided at cost.
Description of A vista Capital n Expenses
In 1997, the Company issued Floating Rate Junior Subordinated Deferrable Interest
Debentues, Series B, with principle amount of $51.5 million to A vista Capital ll, an affliated
business trust fonned by the Company. Avista Capitalll issued £50.0 milion of
Preferred Trust
Securities. The annual interest charges for the trust cared on Avista's books for 2007 totaled
$3,277,565, recorded in account 419 (interest expense). There are no other costs associated with
this trust.
/~ffliated Interest Report - 2007 Page 7
StafCPR _151-Attachment B Page 90f4?
. Description of AVA Capital Trust III Expenses
On March 19, 2004 by Commission Order No. 04-162, the OPUC approved Avista's
application to issue and sell not more than $62 million of Subordinated Debentures for a tenn of
up to 30 to 40 years. And as authorized, these Debentures were offered, issued and sold to a
Delaware statutory trst controlled by Avista and consolidated on the Company's books. The
affiiated trust, (AVA Capital Trust II, then offered, issued and sold $60 milion in Trust
Preferred Securties to third-part, institutional investors and $1.856 milion in common
securities to Avista. The common securities are approximately 3% equity, which reflects the
minimum amount of equity that is required in these types of trusts to establish ownership of the
trust.
The annual interest charges for the trust caed on Avista's books for 2007 totaled
S4,020,640, recorded in account 419 (interest expense). There are no other costs associated with
this trst.
.
Description of Nucleus Software Application
Nucleus is a software application used to record energy transactions by A vista Utilities and
Avista Energy. During 2007, Avista Utilities and Avista Energy used the Nucleus software
application independent from one another with completely separate databases. Therefore, no
access to data between companies was possible.
The Nucleus asset was transferred from Avista Energy's books to Avista Capital's books on
December 31, 2003, The asset transferred was of mutual benefit to both A vista Utilities and
Avista Energy. Avista Capital paid and recorded all shared costs on its books related to the
development of the application, and charged a monthly amortization expense to both A vista
Utilities and Avista Energy for the original asset transferred and for any development of the
application. In November 2004, a software sublicense agreement was entered into between
Avista Corporation dba Avista Utilities and Avista Capital, Inc., which granted Avista Utilities a
non-exclusive sublicense to the Nucleus softare.
A vista Utilities' portion of the asset held by Capital at December 31, 2007 to be amortized
totaled approximately $2,929,373. Amortization expense of $410,112 and $175,762 were
recorded in accounts 557 and 813, respectively. All capital costs and expenditures were allocated
to \Vashington and Idaho electric and gas accounts, and therefore no charges were allocated to
Oregon,
.
Affiliated Interest Report - 2007 PageS
StafCPR_151-Atlachment B Page 10 of 47
. Description of Spokane Energy. LLC Transactions
A vista acts as the servicer of Spokane Energy's commodity contracts. Anual service fees
paid by Spokane Energy to Avista were approximately $51,821 in 2007.
Spokane Energy is required to maintain in trst $1.6 milion. All fuds in excess of this
amount are transferred to A vista for cash management purposes. For 2007, the amount
transferred was $91,608. At December 31, 2007 Avista has a liability of $550,445 payable to
Spokane Energy for these fuds.
Description of Steam Plant Square, LLC Lease
A vista Utilities leases office space from Stearn Plant Square, LLC. A vista Corporation
assumed the lease in May 2003 from A vista Capital, Inc. Lease payments in 2007 totaled
$57,727, In 2007, Oregon was rnsallocated $4,435 of these costs. In 2008, all expenditues wil
be allocated to Washington and Idaho electric accounts, and therefore no charges wil be
allocated to Oregon.
.Miscellaneous Agreements and Transactions
Guaranty Agreement
The Company has a "Guarty Agreement" between A vista Corp. and Rathdrum Power,
LLC. This agreement calls for A vista Corp. to act as a guarantor of A vista Turbine Power,
Inc.'s payment obligation to Rathdrum Power, LLC under a purchase power contract. TIiis
contract does not include the purchase or sale of goods, services or securities. In August
2005, the OPUC approved the "Guaranty Agreement" contract with conditions (Order No.
05-890).
.
Conveyance Agreement
The Company has a "Conveyance Agreement" between A vista Corp. arid A vista Energy
that was entered into on October 5, 1998 and amended on October 30, 2002. Under this
agreement, A vista conveyed for a term through October 31, 2009 its ownership interest in the
Jackson Prairie Expansion Capacity and related withdrawal and injection capacity to Avista
Energy. As consideration, Avista Energy paid Avista's share of capital costs associated with
the construction of the Jackson Prairie Expansion Capacity and pays Avista's share of
operating, maintenance and general and administrative expenses associated with the Jackson
Prairie Expansion Capacity. In April 2007, in conjunction with the previously discussed sale
of Avista Energy, Inc., the term of the Conveyance Agreement was extended to April 30,
2011. TIie "Agreement to Extend Agreement to Convey Ownership Interest in Jackson
Affliated Interest Report - 2007 Page 9
StafCPR_151,AUachment B Page 11 of 47
.Prairie Storage Project Expansion" was provided to the PUC in the 2006 Affliated Interest
Report.
Afiiliated Interest Transaction
Avista Corporation's Director Erik Anderson is President ofWestRver Capital, a private
investment company. In mid-2007, WestRver Capital made an investment in Ascentium, a
company that designs and develops websites. Prior to the time WestRiver Capita made its
investment in Ascentium, Avista had entered into a contract with Ascentium to provide web
design services. Pursuant to the contract with the Company, Ascentium biled Avista
Sl78,725 for services provided during 2007, which is in dispute. The terms of the contract
were completed in 2007.
.
GreenVolts, Inc. Investment and Propertv Lease and Conditional Use Agreement
In May 2007, Avista Development loaned $200,000 to GreenVolts, Inc. under a
convertible promissory note and executed a Property Lease and Conditional Use Agreement,
by and between Avista and GreenVolts. The Agreement allows GreenVolts access to
Avista's Clean Energy Test Site (CETS) on the grounds of its Rathdru Combustion Turbine
property in nort Idaho. GreenVolts, a San Francisco based solar photovoltaic energy firm,
will test new solar technology that is expected to deliver electricity as a cost that is potentially
competitive with peak natural gas alternatives.
In November 2007, A vista Development invested $500,000 in Series A Preferred Stock
in Greenvolts and converted the $200,000 promissory note to Series A Preferred Stock. This
investment represents approximately 3% ownership in GreenVolts. Based 011 this,
GreenVolts is not an affliated interest of Avista, however, for informational puroses, a copy
of the Property Lease and Conditional Use Agreement is being provided in Attachment 6.
CONFIDENTIAITY REQUEST
In accordance with ORS 192.501 and 192.502, Avista Corporation requests
contidential treahnent of the contract provided under this section of the Affiliated
Interest Report. TI1Is contract is marked "Confidentia1."
.
Affliated Interest Report - 2007 Page 10
StafCPR_151,Altachment B Page 12 of 47
.
.
.
VI. Employee Transfers
Avista Corp. hired four Advantage IQ employees in 2007.
Advantage IQ Employee
Classifi cation
Director, Marketing &
Communications
Avista Corp. Job Title
Number of
Employees
1
1
1
1
Marketing Manager
Construction Service Specialist
Collections Analyst
Construction Service Specialist
Account ReplBillng Analyst
Telecom Economic Anylyst
Rate Analyst
Avista Corp. hired four Avista Energy employees in 2007.
A vista Energy
Employee Classification
Special Projects
Number of
Employees
1
1
Avista Corp. Job Title
Special Projects
Accounting Analyst
Sr. Business Analyst
Accounts Payable Analyst
Controller 1
1
VP Power Resources President & Chief Operating Officer
No other employee transfers between Avista Corporation and affiliates occurred during 2007.
VII. Intra-Company Cost Allocation Procedures
See V. above. Avista Corporation charges an costs iiicurred by its affiliates directly to the
respective affliate.
VIII. Cost Allocation Manual
Pursuant to OAR 860-027-0048 (6), attached as Attachment 7 is Avista Corp.'s Cost
Allocation ManuaL.
Affliated Interest Report - 2007 Page 11
StafCPR _151,Attachment B Page 13 of 47
.
ATTACHMENT 1
.
.
Staff _PR _151-Attachment B Page 14 of 47
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.
Staff_PR_151-Attachment B Page 19 of 47
.
.
.
.J~I'V'STA'
Corporate Secretary Deparment
Current as of March 1, 2008
.Ä.nnual Meeting Held in May of Each Year
Directors:
Erik J. Anderson
Kristianne Blake
Brian W, Dunham
Roy L. Eiguren
OfHcers:
Scott L. Morris
Malyn K, Malquist
Marian M. Durkin
Karen S. Feltes
Christy M. Buimeister-Smith
James M. Kensok
Don F. Kopczynski
David J. Meyer
Kelly 0, Norwood
Dennis P, Vermilion
Ann M, Wilson
Roger D. Woodworth
Don 1v1. Falkner
Susan Y, Miner
Diane C. Thoren
Corporate Governance/
Nominating Committee
Kristiane Blake
Heidi 13, Stanley
R. John Taylor
John F. Kelly - Chair
Compensation and Organization
Committee
Roy L. Eif''Uen
John F, Kelly
R, John Taylor - Chair
Jack W, Gustave!
John F. Kelly
Scott L. Morrs
Michael L. Noël
Lura J. Powell
Heidi B. Stanley
R. John Taylor
Chaim1an of the Board, President & Chief Executive Offcer
Executive Vice President & Chief Financial Officer
Senior Vice President, General Counsel & Chief Compliance Officer
Senior Vice President & Corporate Secretary
Vice President, Controller & Principal Accounting Officer
Vice President & Chief Information Offcer
Vice President
Vice President & Chief Counsel for Regulatory & Govel1mental Affairs
Vice President
Vice President
Vice President & Treasurer
Vice President
Assistant Treasurer
Assistant Corporate Secretary
Assistant Treasurer
Executive Committee
KristiaJU1e Blake
Jack W, Gustavel
R. John Taylor
Scott L. Morrs -: Chair
Audit Committee
Michael L. Noel (financial expert)
Heidi B. Stanley
KrstialU1e Blake - Chair
Finance Committee
Brian W. Dunham
Jack W. Gustavel
Michael L. Noel
Erik J, Anderson - Chair
Environmental. Safetv &
Securitv Committee
Erik J. Anderson
Roy L. Eiguren
Lura J. Powell- Chair
All Committees are comprised of independent Board members as defined under the rules of the
NYSE, with the exception of the Executive Committee (not required to be independent).
The Company was formed as The Washington Water Povver Company and changed its name to Avista Corp.
on January 1,1999,
Staff_PR_151,Attachment B Page 20 of47
.
.
.
Current as of July 26, 2007
AJ)VAJ.~CED MANlJFACTl.JRING & DEVELOPMENT. INC.
Doing business as MET ALfx
(A Subsidiar of Bay Area Manufacturing, Inc.)
(A California Corporation)
300 East Hil Road
Wilits, CA 95490
(70ì) 459-9451
Directors:
Marian tv1. Durkin
Malyn K, Malquist
Scott L. l\1orris
Officers:
Scott L. Monis
Gordon B. Short
F. Keith Langenbach
Christy Bunneister-Smith
Karen S, Feltes
Susan Y. Miner
Heather Payne
Chainnan of the Board
President & Chief Executive Offcer
Vice President, CFO & Assistant Treasurer
Vice President & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretar
Assistant Corporate Secretary
StafCPR_151-Attachment B Page 21 of47
.
.
.
ADVANTAGE IQ, INC.
(A Subsidiary of Avista Capital, Inc,)
1313 N. Atlantic St., 5th Floor
Spokane, VV A 99201
Directors:
Kristiaime Blake
Marian M. Durkin
Malyn K. Malquist
Scott L. Morrs
Stuart A. Stiles
Offcers:
Scott L. Morris
Stuait A. Stiles
Craig Urdahl
Ken Brann
Karen S, Feltes
Kimmth L. Kelley
David Porter
Ed Schlect
Scott Sinmions
Susan Y. Miner
Diane C, Thoren
Compensation Committee
Marian M. Durkin
Scott Morris - Chair
Current as of September 11, 2007
Chairman of the Board
President & ChicfExecutive Officer
Vice President & Treasurer
Vice President
Sr, Vice President & Corporate Secretary
Vice President
Vice President
Vice President
Vice President
Assistant Corporate Secretary
Assistant Treasurer
Audit Committee
Kristianne Blake - Chair
Malyn Malquist
The Company was formed as Altus Energy Solutions, Inc, and then changed its name to WWP Energy
Solutions, Inc. before becoming Avista Advantage. The name was chaiiged to Advantage JQ on June 29,
2006,
StafCPR_151-Attachment B Page 22 of47
.
.
.
Current as of November 12,2007
AVA FORlVL..iTlON CORP.
(A Subsidiary of Avista Corporation)
141 1 E. Mission Ave.
Spokane, W A 99202
Directors:
Marian M. Durkin
Malyn K. Malquist
Scott L. Manis
Offcers:
Scott L. Morrs
Maran M. Durkin
MalyTI K. Malquist
President
Vice President and Corporate Secretaiy
Vice President and Chief Financial Officer
StafCPR_151-Attachment B Page 23 of47
.
.
.
A VISTA eAPIT .A... LN C.
(A Subsidiary of Avista Corporation)
1411 E. Mission Ave.
Spokane, \V A 99202
Directors:
Marian M. Durkín
Malyn K. Malquist
Scott L. Morris
Officers:
Scott L.\1oms
Malyn K. Malquist
Christy Burmeister-Smith
Karen $, Feltes
Susan Y. Miner
Diane C. Thoren
Current as of December 1 1, 2007
Chairman of the Board, President & CEO
Senior Vice President & Chief Financial Officer
Vice President & Treasurer
Senior Vice President & Coi¡orare Secretary
Assistant Corporate Secretaiy
Assistant Treasurer
The Company was formed as Avista Corp, before changing its name to Avista Capital on August 17, 1998,
Staff_PR_151-Attachment B Page 24 of4?
.
.
.
Current as of May 4,2007
AVISTA COMMUNICATIONS, INC.
(A Subsidiary of Avista Capital, Inc,)
1411 E. Mission Avenue (MSC-IO)
Spokane, WA 99202
Directors:
Marian M. Durkin
Malyn K. Malquist
Scott L. Morris
Offcers:
Scott L. Morris
Roger D. Woodworth
Karen S, Feltes
Susan Y. Miner
Diane C. Thoren
Chairman of the Board, President & CEO
Executive Vice President & Treasurer
Senior Vice President & Corporate Secretar
Assistant Corporate Secretary
Assistant Treasurer
The Company was fanned as One Eighty Communications, Inc., before changing its name to Avista
Communications, Avista Fiber, Inc" merged into Avista Conununications in Apri12000.
StafCPR _151-Attachment B Page 25 of 47
.
.
.
A VISTA DEVELOPMENT. INC.
(A Subsidiary of Avista Capital, Inc,)
1411 E, Mission Ave.
Spokane, W A 99202
Directors:
Marian M, Durkin
Malyn K. Malquist
Scott 1. Morris
Offcers:
Scott 1. Morris
Malyn K. Malquist
Marian M. Durkin
Roger D. Woodworth
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Current as of August 22, 2007
Chainnan of the Board, President and CEO
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Environmental Compliance Officer
Vice President
Senior Vice President & Corporate Secretar
Assistant Corporate Secretar
Assistant Treasurer
The Company was fanned as \VP Finance Co, before changing its name to Avista Development. Pentzer
Development, Inc, and Washington Irigation & Development Company merged into Avista Development in
October 1998,
StafCPR_151-Attachment B Page 26 of47
.
.
.
AVISTA ENERGY. INC.
(A Subsidiary of Avista Capital, Inc,)
201 W. North River Dr., Suite 610
Spokane WA 99201
Directors:
Marian M. Durkin
Malyn K, Malquist
Scott L. Morris
Officers:
Scott L. Morris
Malyn K. Malquist
Karen S, Feltes
Tracy Van Orden
Susan Y. Miner
Diane C. Thoren
Current as of December 11, 2007
Chairman of the Board, President & Chief Executive Offcer
Senior Vice President, Chief Financial Offcer & Treasurer
Sr. Vice President & Corporate Secretary
Controller
j\ssistant Corporate Secretary
Assistant Treasurer
The Company was fanned as \VWP Resource Services, Inc., before becoming Avista Energy.
StafCPR_151-Attachment B Page 27 of 47
.
.
.
Curent as of March 31, 2007
AVISTA ENERGY CAJ"lADA. LTD.
(A Subsidiary of Avista Energy, Inc,)
CIO Burnet, Duckworth & Palmer
1400,350 - 7th Ave., S.W.
Calgary, Alberta T2P 3N9
Canada
Directors:
Gary G. Ely
Denise Dunn McMullen
Offcers:
Gary G, Ely
Demüs p, Vennillion
Malyn K. Malquist
Michael E, D'Arenzo
David M, Dickson
Derrck Coder
Tracy Van Orden
Denise Dun McMullen
Karen S. Feltes
Susan Y, Miner
Chief Executive Officer
President & Chief Operating Offcer
Senior Vice President, Chief Financial Officer & Treasurer
Vice President
Vice President
Vice President
Controller
Secretary
Assistant Secretary and Assistant Treasurer
Assistant Secretary
StafCPR_151,Attachment B Page 28 of 47
.
.
.
Current as of May 19,2007
COPAC MANAGEMENT. INC.
(A Subsidiary of Avista Energy Canada, Ltd,)
C/o Burnet, Duck\vorth & Palmer
1400.350 - 7th Ave" 5,W.
Calgary, Alberta T2P 3N9
Canada
Directors:
Gary G. Ely
Denise Dunn McMullen
Offcers:
Dennis P. Vennillon
Denise DUlin McMullen
President
Secretar
Staff_PR_151,Attachment B Page 29 of47
.
.
.
AVISTA LABORJ\TORIS. INC.
(A Subsidiary of Avista Capital, Inc.)
1411 E, Mission Ave.
Spokane, ~l A 99202
Directors:
Marian M. Durkin
Ma1yn K. Malquist
Scott L. Morris
Offcers:
Scott L. Morris
lvlalyn K, Malquist
Karen S, Feltes
Susan Y. Miner
Diane C. Thoren
Current as of May 4, 2007
Chainl1an of the Board, President & CEO
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
i\ssistant Treasurer
The Company was formed as Altus Laboratories, Inc" and then changed its name to WP Laboratories, Inc.,
before becoming Avista Laboratories, Inc,
StafCPR_151-Attachment B Page 30 of4?
.
.
.
AVISTA RECEIVABLES CORP.
(A Subsidiary of Avisla Corporation)
1411 E. Mission Ave,
Spokane, W A 99202
Directors:
Russell B. Jones
Malyn K. Malquist
Diane C. Thoren
Offcers:
Malyn K, Malquist
Diane C. Thoren
Karen S, Feltes
Susan Y. Miner
Curent as of May 4, 2007
Chainn3n of the Board, Presjdent & Treasurer
Vice President
Senior Vice President & Corporate Secretary
Assistalit Corporate Secretary
Staff_PR_151-Attachment B Page 31 of 47
.
.
.
A vìST A TURINE POWER. INC.
(A Subsidiary of Avista Capital, Inc.)
1411 E, Mission Ave,
Spokane, \VA 99202
Directors:
Marian M. Durkin
Malyn K. Malquist
Scott L. Moms
Officers:
Scott L. Morrs
Malyn K. Malquist
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Current as of August 22, 2007
Chainnal1 of the Board, President & Chief Executive OÍfcer
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
StafCPR_151,Attachment B Page 32 of4?
.
.
.
Cuncnt as of February 20,2008
A VISTA VENTURES, INC.
(A Subsidiar of Avista Capital, Inc,)
1411 E, i\1ission Ave,
Spokane, \V Pl 99202
Directors:
Malyn K. Malquist
Scott L. MOlTis
Am1 M. Wilson
Roger D, Woodworth
Offcers:
Scott L.Morris
Richard L. Stono
Malyn K, Malquist
Karen S, Feltes
Susan Y. Miner
Diane C. Thoren
Chairman of the Board & Chief Executive Officer
President
Senior Vice President, Chief Financial Ot1ccr & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Plssistant Treasurer
SlafCPR_151,Allachmenl B Page 33 of47
.
.
.
Current as of May 4, 2007
BAY AREA IVIANUFACTlJRING. INC.
(A Subsidiary of Pentzer Corporation)
14 i 1 E, Mission Ave,
Spokane, VVA 99202
Directors:
lvlarian M. Durkin
Mal)'11 K. Malquist
Scott L. Morrs
Officers:
Scott L. Morris
MalY11 K. Malquist
Karen $, Feltes
Susan Y, Miner
Diane C. Thoren
Chairman of the Board, President & Chief Executive Officer
Senior Vice President, Chief Financial Officer & Treasurer
SernaI' Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
SlafCPR_151,Altachmenl B Page 34 of 47
.
.
.
Current as of May 4,2007
PENTZER CORPORATION
(A Subsidiary of A"ista Capital, Inc,)
1411 E. Mission Ave.
Spokane, W A 99202
Directors:
Mal)'11 K. Malquist
Scott L. Morris
Ann M. Wilson
Officers:
Scott L. Morris
Malyn K. Malquist
Karen S, Feltes
Susan Y, M.iner
Diane C. Thoren
Chainnan of the Board, President & Chief Ex ecutì ve Offcer
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
StafCPR_151,AUachment B Page 35 of4?
.
.
.
Current as of ¡Vray 4, 2007
PENTZER VENTURE HOLDINGS II
(A Subsidiary ofPentzer Corporation)
1411 E. Mission Ave.
Spokane, \VA 99202
Directors:
Malyn K. Malquist
Scott L. Morris
Ann M, Wilson
Offcers:
Scott 1. Morris
Malyn K, Malquist
Karen S. Feltes
Susan Y. Miner
Diane C, Thoren
Chairman of the Board, President & Cli.cfExecutive Officer
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
Staff _PR _151,Atlachmenl B Page 36 of4?
.
ATTACHMENT 4
CONFIDENTIAL
.
.
Staff_PR_151-Attachment B Page 37 of47
.
ATTACHMENT 5
.
.
Staff_PR_151,Attachment B Page 38 of 47
.
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ATTACHMENT 6
CON1~IDENTIAL
.
.
SlafCPR_151-Attachmenl B Page 42 of 47
.
ATTACHMENT 7
.
.
StafCPR_151-Attachment B Page 43 of4?
.
COST ALLOCATION MANUAL
OF
AVISTA CORPORr\TION
dfb/a A VISTA UTILITIES
.
.
SlafCPR_151,Atlachmenl B Page 44 of4?
.
.
.
Avista Corp. dba Avista Utilties
Cost Allocation Manual
For the year 2007
This report is provided pursuant to OAR 860-027-0048, Section 5.
I.) Ovcrview!Introduction
The purpose of Avista Utilities Cost Allocation Manual is to describe the methodologies for
allocating direct, indirect and shared service costs between the Utility and its nonregulated
affiliated activities.
All corporate support provided and costs incurred, including labor costs loaded for benefits, are
billed directly to affiliates at cost No allocation of expenses occurs.
II.) Narrative Description of Avista's Nonregulated Activities and Affiliates
a. List of utilty Non-Regulated Activities:
Not applicable.
b. List of utilty Affiiates & Subsidiaries that meet the requirements of ORS 757.15:
Please see the Oregon Affliated Interest Report filed \l,'ith the Oregon Commission on
or before June 1 aiiiially, Section I.e., pages 2-3.
Cost AlIocaIion Manual-Last Updated 4/29/2008 Page 1
Staff_PR_151,Attachment B Page 45 of4?
. III.) Description of M.cthods for Calculation and Allocation of Costs
a. Service Transactions
Electricity and natural gas sales are priced according to approved tarffs. See
http://www,avistautilities.comJprices/rates/detàult.asp for ci.ITent tariffs used to piice
services provided (Schedules 11, 48 and 10).
b. Non-Service Transactions
.
Avista Corporation Corporate Suppoit-
On a regular basis, general offce employees, of Avista Corporation spend time on
corporate service support, such as accounting, federal income ta.x fiing, planning,
graphic services, etc, for affiliates. Their time is charged directly to suspense
accounts (Deferred Debit 186), loaded for benefits and then established as a
receivable (Account 146) when billed to the affiliate. If other resources are expended
during the course of this work such as travel or consulting services, these costs are
also charged to suspense accounts and billed to the aflliate.
All corporate support provided, and costs incurred, are biled to affiliates at cost. No
additional margin or profit is included and no assets arc allocated. Suspense and
capture of Avista Corporation employee costs, which are then biled back to the
affiliates at cost, serve to reduce the expenses that must be bome by the utility.
.
Cost Allocation Manual -Last Updated 4/29/2008
StafCPR_151,Altachment B
Page 2
Page 46 of47
. iv.) Labor Allocation Methods
a. Payroll Loadings and Overheads
The Company's payToll loadings and overhead billing rates are reviewed monthly and
adjusted as necessary, to reflect changes in costs and usage. The following rates became
effective January 2008.
DESCRIPTION
Ri\ TES EFFECTIVE
JANlJARY 2008
Labor Related:
Payroll Benefits
Paid Time Ofr
Payroll Taxes
43.00%
16.50%
8.75%
.b. Service Provider and Administrative Allocations
As described in section TIL.) b. above, all corporate support provided, and costs
incurred, are direct billed to affiliates at cost. No allocations occur.
V.) Organization Chart
Please see the Oregon Affiliated Interest Report filed with the Oregon Coimnission on or before
June i anually, Section 1., page 1. A full size (8 Y2 x 1 i) copy is also provided as Attachment 1
to that report.
.
Cost Allocation ,1"1anual-Lasf fJpdaied 4129í2008
Page 3
Staff_PR_151,Attachment B Page 47 of47
.
.
.
Avista Corp.
1411 EaSlMìssion PO Box 3727
Spoltane, Washington 99.23727
Telephone 50.48
Toll Free 80727.9170
"liB~ufll'ST4'
Corp.
May 31, 2007
Oregon Public Utility Commission
Ms. Vikie Bailey-Goggins
Administrator, Regulatory Operations
550 Capitol St. NE, Suite 215
Salem, OR 97301-2551
RE: Annual Affilated Interest Report pursuant to OAR 860-27-0100
Please find enclosed one original and two copies of Avista Corporation's Afflíated Interest
Report for 2006. Lric1uded \I,ritl1in this report are the financial statements of certain Company
subsidiaries and a contract bet\veen affliates, We are asking that these financial statements and
contract be treated confidentially under the Public Records Law in accordance with ORS 192.501
and 192.502. These documents are stamped CONrIDENTlAL. Please forward the original and
one copy to 1',,11' l'vfarion Anderson of your staff and please forward the additional copy to Ms.
Boiiic Tatom of your staff.
Please direct any questions regarding this filing to me at [phone].
Sincerely,
1....(ìL ~~.'/~ ). (r; c.V.~-e /lLb_~II',~S ...
Liz Andrews
Manager, Revenue Requirements
enclosure
StafCPR_151-Attachment C Page 1 of45
.
AFFILIATED INTEREST REPORT
OF
A VISTA CORPORATION
dfb/aAVISTA UTILITIES
FOR THE YEAR ENDED DECEMBER 31, 2006.
.
Slaff_PR_151,Attachment C Page 20f45
.
.
.
On May 16, 1991, though Order 91-671, the Public Utility Commission of Oregon approved
the sale of the natural gas utility assets and transfer of the allocated service terrtory of the CP
National Corporation to The Washington Water Power Company (Water Power), Water Power
began offcial operation of these properties on September 30, 1991 under the name of "WP
Natural Gas, a division of The Washington Water Power Company." On January 1, 1999, the
Company changed its corporate name from The Washington Water Power Company to Avista
Corporation (hereinafter A vista or Company). The Company now operates in its utilty service
terrtories as Avista Utilities. Total transactions being reported herein are for the twelve-month
period ending December 31, 2006.
i. Organization Chart
Avista
Corporation (1)
I
A V A F()rmation
Corp,A "ìs't:
Utilties
Energy Marketing &
Resource Management Oiher
Avista Energy
A vista Power
- denotes a business entity,
- denotes business segment.
(i) Additional subsidiares under A vista Corp., not shown above. for the purpose of special purpose financings
include: Avista Receivables Corp, and Spokane Energy, LLC,
(2) See page 2 of Attachment 1 for detail of Avista Capital subsidiaries
Included in Attachment 1, is a full size copy of the above organizational chart, and
additional detail of A vista Capital subsidiaries,
In February 2006, Avista filed for regulatory approval of the proposed formation ofa holding
company (reorganization) with the Federal Energy Regulatory Commission (FERC) and the
public utility commissioners in Washington, Idaho, Oregon and Montana, conditioned on
approval by Shareholders. On April 18, 2006 FERC issued its ~~Order Authorizing Disposition of
Jurisdictional Facilities" in Docket No. EC06-85-000 approving the Company's reorganization.
Shareholder approval of the reorganzation was granted at Avista Corp.'s Annual Shareholder
Affliated Interest Report - 2006 Page 1Page 30f45Staff_PR_151-Attachment C
.
.
.
meeting May 11,2006. On June 30, 2006, the Idaho Public Utilities Commission issued an order
approving Avista's reorganization application, based on a settlement in that state. On February
28, 2007, the Washington Utilities and Transportation Commission issued an order approving
Avista's reorganization application, based on a settlement in that state. The Oregon and Montana. ~
commissions have yet to act on Avista's Reorganzation applications. The holding company
organization is expected to be implemented in 2008 subject to regulatory approvaL. Included in
Attachment 2, is an organizational char showing a comparson ofthe Company before and after
the proposed reorganization.
A. Directors and/or Offcers
See Attachment 3 for Officer and Director listings for A vista Corporation and all wholly
owned subsidiaries,
B. Ownership Changes
In February 2006, AVA Formation Corp., a wholly owned subsidiar of Avista Corp was
fOffied as a holding company for puroses of completing the proposed holding company
implementation.
In October 2006, A vista Rathdrum, LLC sold their 49% interest in Rathdrum Power, LLC. to
the other general parner at approximately the carng value of the assets.
In Apiil 2007,. Avista Energy, Inc" a subsidiary of Avista Corp., signed a definitive
agreement to sell substantially all of its contracts and ongoing operations. The transaction is
expected to close by late second quarer or early third quarer 2007, following the completion of
certain contractual requirements, the receipt of necessar regulatory approvals, and the
satisfaction of other closing conditions. On May 24, 2007, FERC issued Docket No. EC07-82-
000, "Order Authorizing Disposition and Acquisition of Jurisdictional Facilities" that approved
the proposed sale of A vista Energy.
C. Narrative Descriptions
A vista Utilities is a combination utility that provides service to approximately 346,000
electric customers and 21 i ,000 natural gas customers in a 26,OOO-square-mile area in eastern
Washington and northem Idaho. Avista Utilities also serves 94,000 gas customers in Oregon,
The largest community served in the area is Spokane, Washington, which is the location of the
coivorate headquarters.
Affiliated Interest Report - 2006 Page 2
Page 4of45Staff_PR_151-Attachment C
.Avista Capital, Inc. is a wholly owned subsidiar of Avista Corp. and is the parent corporation
of Avista Corporation's non-reguated subsidiar investments and operations.1 As of
Deceber
31, 2006, A vista Capital had the following non-utility investments:
Advantage IQ, Inc. (previously Avista Advantage, Inc.) (99.92% ownership) Provides
consolidated biling and resource accounting service and related services.
Avista Energy, Inc. and Avista Energy Canada, Ltd. (99.82% ownership), are energy
marketing and resource management companies. See Section B "Ownership Changes" above
for further details on proposed changes.
Avista Ventures, Inc. (100% ownership-no employees, passive income), was formed to
manage and market investments.
Avista Development, Inc. (100% ownership-no employees, passive income) was established
to manage real estate investments including:
.
Steam Plaut Square, LLC (90% ownership) Manages and operates the Steam Plant
Square in Spokane, Washington_
Court Yard Office Center, LP (100% o\vnership) Owns and operates commercial
offce space rentals.
Stanfeld Hub Services, LLC (SO% ownership-inactive) Formed to pursue the
development of a natural gas storage facility in Benton County, Washington. In
December 2004, all assets related to this project were written off and is now inactive.
This affliate was dissolved as of Januar 6, 2006.
. Pentzer Corporation is a wholly owned private investment company that serves as parent of
the non-utility businesses listed below (no employees, passive income):
*
*
*
* Advanced Manufacturing and Development, Inc., dba METALfx, (82.95%
ownership), located in Willits, California, is a manufacturer and tumkey assembler of
electronic enclosures, pars, and systems primarly for the computer and
instrumentation industries. This company is held by Bay Area Manufactuing, Inc.
(100% ownership)
Pentzer Venture Holdings II, Inc. (l00% ownership) Holding company for an
inactive sewage treatment plant near Spokane Industrial Park.
*
i The only exceptions relate to Avista Receivables, Inc., a special purpose subsidiar formed in connection with the
sale of accounts receivable, and Spokane Energy, LLC, which was fonned for the purpose of implementíng a long-
terni capacity contract between Avista Utilities and Portland General Electric Company. At present, these entities are
directly O\vncd by Avista Corporation. See below for further description of Spokane Energy, LLC..
Affiliated Interest Report - 2006
SlafCPR _151,Attachmenl C
Page 3
Page 50f45
.
.
.
Avista Laboratories, Inc. (100% ownership-inactive), was forn1ed for the purpose of
developing alternative energy resources and/or to engage in related research and
development. In 2003, A vista Corp. sold its majority interest in Avista Laboratories, lne. The
purchaser incorporated as A VLB, Inc. has now changed its name to ReliOn, lne. A vista
Laboratories was reported as discontinued operations for fiscal year ending December 31,
2003.
ReliOn, Inc. (6.8% ownerslúp), was formed for the purpose of fuel cell development.
Held through Avista Capital's 100% ownership in A vista Laboratories, Inc.
A vistaPO\ver, LLC (I 00% ownership), was created to develop and own generation assets in
Nort Ameiiea, In 2001, Avista Power ceased active development of additional non-
regulated generation projects. Subsidiaries of Avista Power, LLC include:
*
*Avista Rathdrum, LLC (100% ownership), c.reated to develop and own generation
assets, Held 49% ownership of the assets of Rathdrum Power, LLC. (Ceased active
development of additional non-regulated generation projects.) See Section B
"Ownership Changes" above for fuer details on changes in 2006.
Coyote Springs 2, LLC (100% ownership-inactive), created to develop and own
generation assets. No cun-ent assets.
*
A vista Communications, (nc. (1 00% ownership-inactive) was a competitive local exchange
canier (CLEC) in small to mid-size markets throughout the Westem United States,
Additionally, Avista Communications provided tiber optic cable leases, Between 2001 and
2002 A vista Communications assets were sold and the subsidiary was reported as
discontinued operations for fiscal years ending December 31, 2001 and 2002. Inactive after
2002.
A vista Turbine Power, Inc. (l00% ownership-inactive) was created to receive assignents
of power purchase agreements. Currently has a power purchase agreement with Rathdrum
Power, LLC, which has been assigned to Avista Energy, lnc. No other assignents exist.
Spokane Energy, LLC (Spokane Energy) is a special purpose limited liability company and has
100% of its membership owned by A vista Corp. Spokane Energy was fanned on December 30,
1998 to assume ownership of a fixed rate electric capacity contract between A vista and Portland
General Electric Company (PGE). Under this contract, Peaker, LLC (Peaker) purchases capacity
from A vista Utilities and sells capacity to Spokane Energy. Spokane Energy sells the related
capacity to POE. PeakeI' acts as an intermediar to fulfill certain regulatory requirements
between Spokane Energy and Avista Corp. The transaction is structured such that Spokane
IWìlaied Interest Report - 2006 Page 4
PageS of45Staff _PR _151-Attachment C
. Energy bears full recourse risk for a loan (balance of $98.7 milion as of December 31,2006) that
matures in January 2015. Avista has no recourse related to this loan. Peaker makes monthly
payments of approximately S i 50,000 to A vista for its capacity purchase.
AVA Formation Corp. is a wholly owned subsidiary of Avista Corp. It was fanned in Februar
2006 as a holding company for purposes of completing the proposed holding company
implementation.
Ð. Financial Statements
Balance Sheet and Income Statement for affiliates with affiliated operating serce
transactions in excess of $25,000 for payments TO and FROM Avista Corporation are included
as Attachment 4.
.
CONFIDENTIAITY REQUEST
In accordance with ORS 192.501 and 192.502, Avista Corporation requests
confidential treatment of all statements provided under this section of the Affiliated
Interest Report, All such statements are marked "ConfidentiaL. "
II. Services Rendered Between Avista Corporation and Affiliates
Description of Services - bv Affiiates
SERVICE PAYMENTS BY THE UTILITY TO TIl AFFILIATE
NAME
None
ACCOUNT DESCRIPTION
N/A
TOTAL
COMPAN
$ 0
TOTAL.
OREGON
$ 0
Cost of Service
Margin of Charges Over Costs
Assets Allocable to Services
Overall Rate of Retum
(1)
(1)
(1 )
(1)
Description of Basis for Pricing of Transactions
(1) Services are provided at cost. Any charges allocated to Oregon are allocated based on the
Company's four-factor allocation methodology. (Please refer to Attachment 5 for the allocation
factors,)
.
Ajjì/iated ¡merest Report - 2006
StafCPR_151-Attachment C
Page 5
Page 7of45
.
.
.
Description of Services - bv A vista Utilities
The following transactions are for electrc and natural gas servces provided by the Utility to
its affiliates at approved tariff rates,
I SERV1CE PAYi\ffNTS BY THE AFFILIATE TO THE UTILITY
A vista Energy
ACCOUN DESCRlPTION
447,72 Other Operating Revenues - Transmission
(Above accounts are electrc and do not relate to Oregon)
Avista Development
TOTAL
COMPAi'\Y
(1) $20,875
TOTAL
OREGON
SO
TOTAL
ACCOlJNT DESCRITION COMP A1N
400 & 1400 Revenue - electrc & gas (I) S193,106
(Above accounts are \VA electric/gas and do not relate to Oregon)
Avista Capital (on behalf of Avista Communications)
TOTAL
OREGON
$0
TOTAL
ACCOUNT DESCRIPTION COMPANY
400 & 1400 Revenue - electrc & gas (1) $10,972
(Above accounts are \VA electrc/gas and do not relate to
Oregon)
TOTAL
OREGON
$0
Cost of Service
Margin of Charges Over Costs
Assets Allocable to Services
Overall Rate ofRetum
(I)
0)
(I)
(1 )
(1) Description of Basis for Pricing
Electricity and natural gas sales are priced according to approved taiiffs. See
http://v.Tw\v,avistautilities.coin/priceslratesídefault.asp for CUlTent tariffs used to piice services
provided to A vista Development, Inc. and A vista Communications (Schedules 10, 11 and 48).
III. Inter-Company Loans
Inter-Company loans bet\veen A vista Capital and Avista Corp. are included in Attachment 4.
CONFIDENTLA.LITY REQUEST
In accordance with ORS 192.501 and 192.502, Avista Corporation requests
confidential treatment of aJ1 statements provided under this section of the Affiiated
Interest Report, All such statements are marked "Confidentia1."
Ajjîliated interest Report - 2006 Page 6Page 8of45StafCPR_151-Attachment C
. IV. Parent Guaranteed Debt
A vista Corporation does not guarantee any debt of any of its affliates. However, there are
some payment guarantees as noted in Section V, Non-Service Transactions: Miscellaneous
Agreements.
.
V. Non-Service Transactions
Description of A vista Corporation Corporate Services
On a regular basis, general offce employees, of AvIsta Corporation spend time on corporate
servce support, such as accounting, federal income tax filing, planning, graphic services, etc. for
affiliates. Their time is charged to suspense accounts (Deferred Debit 186), loaded for benefits
and then established as a receivable (Account 146) when billed to the affiliate. If other resources
are expended during the course of this work such as travel or consulting services, these costs are
also charged to suspense accounts and bìled to the affiliate.
All corporate services provided, and costs incuned, are biled to affiliates at cost. No
additional margin or profit is included and no assets are allocated. Suspense and capture of
A vista Corporation employee costs, wlucb are then biled back to the affliates at cost, serve to
reduce the utilty expenses.
Such transactions can be generally categorized as corporate support. Specific examples
include labor, benefits, postage, supplies, copier and graphic services, legal, travel, lodging, and
food.
Cost of Service
Margin of Charges Over Costs
Assets Allocable to Services
Overall Rate of Return
OTHER PAYl1ENTS BY THE AFFILIATE TO THE UTILITY ITOTAL TOTAL
C011P AN OREGON
$285,619 $0$57,519 $0
$3,322,051 $0
$4,448,11 i $0($31) $0$70,884 $0$13,675 $0
$8,197,834 $0
(1)
(1)
(l )
(1)
DESCRIPTION
AIR A vista Development
AiR A vista CapiiaI
AIR Advantage IQ
AIR Avista Energy
AIR Avista Labs
AIR A vista Power
AI A vista Ventures
ACCOUN
146
146
146
146
146
146
146
Total
(1) Description of Basis for Pricing
. Services are provided at cost.
A.ffiliated Interest Report - 2006
StafCPR _151-Attachment C
Page 7
Page 90f45
.
.
.
Description of A vista Capital II Expenses
In 1997, the Company issued Floating Rate Junior Subordinated Deferrable Interest
Debentues, Series B, with principle amount of $51.5 milion to Avista Capital II, an affliated
business tnist formed by the Company. Avista Capital II issued $50,0 million of Preferred Trust
Securities. The anual interest charges for the tnist cared on Avista's books for 2006 totaled
$3,095,790, recorded in account 419 (interest expense), There are no other costs associated with
this trust.
Description of AVA Capital Trust III Expenses
On March 19, 2004 by Commission Order No. 04-162, the OPUC approved Avista's
application to issue and sell not more than $62 million of Subordinated Debentures for a term of
up to 30 to 40 years. And as authorized, these Debentues were offered, issued and sold to a
Delaware statutory. tnist controlled by Avista and consolidated on the Company's books. The
affiliated trust, (AVA Capital Trust III), then offered, issued and sold $60 million in Trust
Preferred Securities to third-party, institutional investors and $1.856 millon in common
securities to Avista. The common securities are approximately 3% equity, which reflects the
minimum amount of equity that is required in these types of trusts to establish ownership of the
trust.
The annual interest charges for the trst cared on Avista's books for 2006 totaled
S4,020,640, recorded in account 419 (interest expense). There are no other costs associated with
this trust.
Description of Nucleus Software Application
Nucleus is a software application used to record energy transactions by Avista Utilties and
Avista Energy. Avista Utilities and Avista Energy use the Nucleus soft'are applícation
independent from one another with completely separate databases. Therefore, no access to data
between companies 1S possible.
The Nucleus asset was tranferred from Avista Energy's books to Avista Capital's books on
December 31, 2003. The asset transferred is of mutual benefit to both A vista Utilities and A vista
Energy, Avista Capital pays and records all shared costs on its books related to the development
of the application, and charges a monthly amortization expense to both A vista Utilities and
A vista Energy for the oiiginal asset transferred and for any development of the application. In
November 2004, a software sublicense agreement was entered into between A vista Corporation
dba Avista Utiliies and Avista Capital, Inc., which grants Avista Utilities a non-exclusive
sublicense to the Nucleus software.
AffHated Interest Report, 2006 Page 8
Page 10 of 45Staff_PR_151,Attachment C
.
.
.
Avista Utilities' portion of the asset held by Capital at 12/31/2006 to be amortized totaled
approximately $2,929,373, Amortization expense of $409,084 and $175,322 were recorded in
accounts 557 and 813, respectively, All capital costs and expenditures were allocated to
Washington and Idaho electiic and gas accounts, and therefore no charges were allocated to
Oregon.
Description of Spokane Energy, LLC Transactions
A vista acts as the servicer of Spokane Energy's commodity contracts. Annual service fees
paid by Spokane Energy to A vista were approximately $61,150 in 2006.
Spokane Energy is required to maintain in trust $1.6 milion. All funds in excess of this
amount are transfened to A vista for cash management purposes. For 2006, the amount
transfencd was $49,231. At December 31,2006 Avista has a liability of $458,837 payable to
Spokane Energy for these funds.
Miscellaneous Agreements
Guaranty Agreement
The Company has a "Guaranty Agreement" bet\veen Avista Corp. and Rathdrum Power,
LLC. This agreement calls for Avista Corp. to act as a guarantor of Avista Turbine Power,
Inc.'s payment obligation to Rathdrum Power, LLCW1der a purchase power contract. Ths
contract does not include the purchase or sale of goods, services or securities. In August
2005, the OPUC approved the "Guaranty Agreement" contract with conditions (Order No.
05-890).
Conveyance Agreement
The Company has a "Conveyance Agreement" between A vista Corp. and A vista Energy
that was entered into on October 5, 1998 and amended on October 30, 2002, Under this
agreement, A vista conveyed for a term through October 31, 2009 its ownership interest in the
Jackson Prairie Expansion Capacity and related withdrawal and injection capacity to Avista
Energy. As consideration, Avista Energy paid Avista's share of capita costs associated with
the constrction of the Jackson Prairie Expansion Capacity and pays Avista's share of
operating, maintenance and general and administrative expenses associated with the Jackson
Praiiie Expansion Capacity. In April 2007, in conjunction with the previously discussed
proposed sale of Avista Energy, Inc., the tenn of the Conveyance Agreement was extended to
April 30, 2011. The "Agreement to Extend Agreement to Convey Ownership Interest in
Jackson Prairie Storage Project Expansion" is included in Attachment 6.
Affliated Interest Report. 2006 Page 9Page 11 of45StafCPR_151,Altachment C
.
.
.
CONFIDENTW~ITY REQUEST
In accordance with ORS 192.50 i and 192.502, A vista Corporation requests
confidential treatment of the contract provided under. this section of the Affliated
Interest Report. This contract is marked "ConfidentiaL. It
VI. Employee Transfers
Avista Corp. hired six Advantage IQ employees in 2006.
Advantage IQ Employee
Classification
DSM Engineering Tech
Utility Telecom Admin
Coordinator
Remittance Process Lead
Regulatory Analyst
Collections Analyst
Canst. Services Specialist
Avista Corp, Job Title
Energy Ai1alyst
Number of
Emplovees
1
1
i
1
1
1
Biling Specialist
Utility Coordinator
Business Analyst
Business Analyst
Process Analyst
Avista Corp. hired three Avista Energy employees in 2006.
A vista Energy
Employee Classification
Power Settlement
Analyst/Asst Scheduler
Reliability Compliance
Specialist
VP & Controller
A vista Com. Job Title
Number of
Employees
1Cash Manager
Compliance & Reporting Mgr
VP & Controller
No other employee transfers between Avista Corporation and aÍÌìlíates occurred during 2006.
VII. Intra-Company Cost Allocation Procedures
See V, above. A vista Corporation charges all costs inculTed by its affliates directly to the
respective affiliate.
VTII. Cost Allocation Manual
Pursuant to OAR 860-027-0048 (6), attached as Attachment 7 is Avista Corp.'s Cost
Allocation ManuaL.
A.ffliated Interest Report - 2006 Page 10
Page 12 of45Staff_PR_151-Attaehment C
.
ATTACHMENT 1
.
.
StafCPR _151,Altachment C Page 13 of 45
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ATTACHMENT 3
.
.
StafCPR_151,Attachmenl C Page 18 of 45
.
.
.
~~~'V'STA~
Corp.
Corporate Secretary Department
Current as of May 14, 2007
Anua Meeting Held in May of Each Year
Directors:
Erik J, Anderson
:Kstianne Blake
Roy L. Eif,ruren
GaryG. Ely
Offcers:
Gar G, Ely
Scott L. Morris
Malyn K. Malquist
Marian M, Durkin
Karen S. Feltes
Christy M. BUDneister-Smith
James M. Kensok
Don F. Kopczynski
David J. Meyer
Kelly 0, Norwood
Ann M, Wilson
Roger D. Woodworth
Don M. Falkner
Susan Y. Miner
Diane C. Thoren
Corporate Governance/
Nominating Committee
Kristianne Blake
Heidi B, Stanley
R, Jolm Taylor
John F, Kelly - Chair
Compensation and Organization
Committee
Roy L. Eiguren
John F, Kelly
R. John Taylor - Chair
Jack W. Gustave1
Jolm F. Kelly
Scott L. Moms
Michael L. Noë1
Lura J. Powell
Heidi B. Stanley
R. John Taylor
Chaian of the Board & Chief Executive Officer
President & Chief Operating Offcer
Executive Vice President & Chief Financial Officer
Senior Vice President, General Counsel & Chief Compliance Offcer
Senior Vice President & Corporate Secretary
Vice President, Controller & Principal Accounting Officer
Vice President & Chief Information Officer
Vice President
Vice President & Chief Counsel for Regulatory & Governmental Affairs
Vice President
Vice President & Treasurer
Vice President
Assistant Treasurer
Assistant Corporate Secretary
Assistant Treasurer
Executive Committee
KristialUle Blake
Jack W. Gustavel
R, John Taylor
Gary G. Ely - Chair
Finance Committee
Jack W. Gustavel
Michael L. Noel
Erik J. Anderson - Chair
Audit Committee
Michael L. Noel (financial expert)
Heidi B. Stanley
Kristianne Blake - Chair
Environmental. Safety &
Security Committee
Erik J. Anderson
Roy L. Eiguren
Lura J. Powell - Chair
The Company was f0TI1ed as The Washington Water Power Company and changed its name to Avista Corp.
on January 1, 1999.
StafCPR_151-Attachment C Page 19 of 45
.
.
.
Current as of May 4,2007
ADV_AI~CED MANlJFACTURLNG & DEVELOPMENT. L~C.
Doing business as MET ALfx
(A Subsidia.J' of Bay Area Manufacturing, Inc,)
(A California Corporation)
300 East Hill Road
\Villits, CA 95490
[phone]
Directors:
Marian M. Durkin
Malyn K. Malquist
Scott L. Morrs
Officers:
Scott L. Morris
Gordon B. Short
F. Keith Langenbach
Christy Bunneister-Smith
Karen S. Feltes
Susan Y. Miner
Jil Porterfield
Chainnan of the Board
President & Chief Executive Oftcer
Vice President, CFO & Assistant Treasurer
Vice President & Treasurer
Senior Vice President & Corporate Secretar
Assistant Corporate Secretary
Assistant Corporate Secretary
Staff_PR_151-Attachment C Page 20 of45
.
.
.
A,DVAl~TAGE 10, INC.
(A Subsidiary of Avista Capital, Inc,)
1313 N. Atlantic St., 5th Floor
Spokane, WA 99201
Directors:
Krstianne Blake
Marian M. Durkin
Malyn K. Malquist
Scott L. Morris
Stuar A. Stiles
Offcers:
Scott L. Morrs
Stuart A. Stiles
Craig Urdahl
Ken Brann
Karen S. Feltes
Michael Hyman
Kirnnüth L. Kelley
Ed Schlect
Scott Simmons
Susan Y. Miner
Diane C. Thoren
Compensation Committee
Marian M, Durkin
Scott Morris - Chair
Current as of April 18,2007
Chaim1an of the Board
President & Chief Executive Offcer
Vice President & Treasurer
Vice President
Sr. Vice President & Corporate Secretary
Vice President
Vice President
Vice President
Vice President
Assistant Corporate Secretary
Assistant Treasurer
Audit Committee
Kristianne Blake - Chair
Malyn Malquist
The Company was formed as Altus Energy Solutions, Inc. and then changed its name to \VW Enea,'y
Solutions, Inc. before becoming Avista Advantage, The name was changed to Advantage IQ on June 29,
2006,
StafCPR_151,AUachment C Page 21 of45
.
.
.
AVA FORl1..\TION CORP.
(A Subsidiary of Avista Corporation)
1411 E. Mission Ave,
Spokane, VYA 99202
Directors:
Gar G. Ely
Marian M. Durkin
Malyn K. Malquist
Officers:
Gary G. Ely
Marian M. Durkin
Malyn K. J'v1alquist
Current as of February 13,2006
President
Vice President and Corporate Secretary
Vice President and Chief Financial Offcer
Staff_PR_151,Attachment C Page 22 of45
.
.
.
AVISTA CAPITAL. INC.
(A Subsidiary of Avista Corporation)
1411 E, Mission Ave,
Spokane, WA 99202
Directors:
Marian M. Durkin
Gary G. Ely
Malyn K. Malquist
Scott L. Manis
Officers:
GaryG, Ely
Scott L MatTis
Malyn K. Malquist
Christy Burmeister-Smith
Karen S, Feltes
Susan Y. Miner
Diane C, Thoren
Curent as of May 4,2007
Chainnan of the Board & CEO
President
Senior Vice President & Chief Financial Officer
Vice President & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretar
Assistant Treasurer
The Company was fanned as Avista Corp. before changing its name to Avista Capital on August 17, 1998,
StafCPR_151-Attachment C Page 23 of45
.
.
.
CUITent as of May 4,2007
A VISTA COMMUNICATIONS. INC.
(A Subsidiary of Avista Capital, Inc.)
1411 E. Mission Avenue (MSC-LO)
Spokane, W A 99202
Directors:
Marian M, Durkin
Malyn K. Malquist
Scott L. Morris
Offcers:
Scott L. Morris
Roger D, Woodworth
Karen S. Feltes
Susan Y, Miner
Diane C. Thoren
Chainnan of the Board, Presiàent & CEO
Executive Vice President & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
The Company was fonned as One Eighty Communications, Inc., before changing its name to Avista
Communications, Avista Fiber, Inc., merged into Avista Communications in April
2000.
Staff _PR _ 151-Attachment C Page 24 of45
.
.
.
A VISTA DEVELOPMENT. INC.
(A Subsidiary of A vista Capital, Inc,)
1411 E. Mission l\. ve,
Spokane, VV A 99202
Directors:
Marian M. Durki
Malyn K. Malquist
Scott L. Morris
Officers:
Scott L. Morris
Malyn K. Malquist
Marian M, Durkin
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Curent as of May 4,2007
Chainnan of the Board, President and CEO
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Environmental Compliance Officer
Senior Vice President & Corporate Secretar
Assistant Corporate Secretary
Assistant Treasurer
The Company was formed as VVP Finance Co, before changing its name to Avista Development. Pentzer
Development, Ii1C. and Washington Irigation & Development Company merged into A vista Development in
October 1998,
StafCPR_151-Attachment C Page 25 of45
.
.
.
AVISTA ENERGY. INC.
(A Subsidiary of Avista Capital, Inc.)
201 W, North River Dr., Suite 610
Spokane \VA 99201
Directors:
GaryG, Ely
Malyn K, Malquist
R. John Taylor
Dennis P. Vennilion
Offcers:
Gar G. Ely
Dennis P. Vcnnílion
Malyn K. Malquist
Michael E. D'A.ienzo
David M. Dickson
Derrick Coder
Karen S. Feltes
Tracy Van Orden
Susan Y, Miner
Diane C. Thoren
Current as of April 21, 2006
Chaimian of the Board & Chief Executive Offcer
President & Chief Operating Offcer
Senior Vice President, Chief Financial Officer & Treasurer
Vice President
Vice President
Vice President
Sr. Vice President & Corporate Secretar
Controller
Assistant Corporate Secretary
Assistant Treasurer
The Company was f0l11ed as \VWP Resource Services, Inc" before becoming Avista Energy.
Staff_PR_151~Attachment C Page 26 of 45
.
.
.
Cun-ent as of March 31, 2006
AVISTA ENERGY CA.i"tWA. LTD.
(A Subsidiar of Avista Energy, Inc,)
C/O Buret, Duckworth & Palmer
1400,350 _7lI Ave., S,W.
Calgary, Albert T2P 3N9
Canada
Directors:
Gary G. Ely
Dense Dunn McMullen
Offcers:
GaryG, Ely
Dennis P, Vermilion
Malyn K. Malquist
Michael E. D'A.rienzo
David M. Dickson
Derrick Coder
Tracy Van Orden
Denise Dunn McMullen
Karen S, Feltes
Susan Y. Miner
Chief Executive Officer
President & Chief Operating Offcer
Senior Vice President, Chief Financial Officer & Treasurer
Vice President
Vice President
Vice President
Controller
Secretary
Assistant Secretary and Assistant Treasurer
Assistat Secretar
SlafCPR_151,Attachmenl C Page 27 of 45
.
.
.
Current as of May 4, 2007
A \iIST A LABORATORIES, INC.
(A Subsidiar of Avista Capital, Inc,)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Marian M, Durkin
M:aIyn K. Malquist
Scot1 L. Morris
Officers:
Scott L. Morris
Malyn K, Malquist
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Chairman of the Board, President & CEO
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Corporate Secretar
Assistant Corporate Secretary
Assistant Treasurer
The Company \\'as fom1ed as Altus Laboratories, Inc" and then changed its name to WP Laboratories, Inc.)
before becoming A vista Laboratories, Inc.
StafCPR_151-Attachment C Page 28 of45
.
.
.
A VISTA RECEIVABLES CORP.
(A Subsidiary of Avista Corporation)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Russell B. Jones
Malyn K. Malquist
Diane C. Thoren
Officers:
Malyn K, Malquist
Diane C. Thoren
Karen S. Feltes
Susan Y. Miner
Curent as of May 4,2007
Chairman of the Board, President & Treasurer
Vice President
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Staff_PR_151,Attachment C Page 29 of45
.
.
.
Current as of May 19, 2006
A VISTA TURBINE POWER. INC.
(A Subsidiary of Avista Capital, Inc,)
1411 E. Mission Ave.
Spokane, VV A 99202
Directors:
Gary G, Ely
Malyn K, Ma1quist
David J. Meyer
Officers:
Gary G. Ely
Dennis P. Vennllon
Malyn K. Malquist
Karen S, Feltes
Susan Y. Miner
Diane C. Thoren
Chairman of the Board & Chief Executive Ofñcer
President
Senior Vice President, Chief Financial Ofñcer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
SlafCPR_151,Altachmenl C Page 30 of45
.
.
.
CUlTcnt as of May 4, 2007
A VISTA 'VENTURES, INC.
(A Subsidiar of Avista Capital, Inc.)
1411 E. Mission Ave.
Spokane,WA 99202
Directors:
Malyn K. Malauist
Scott L. Morris
Ann M. Wilson
Offcers:
Scott L. Morris
Malyn K. Iv1alquist
Karen S. F eI tes
Susan Y. Miner
Diane C, Thoren
Chairman of the Board, President & Chief Executive Offcer
Senior Vice President, Chief Financial Officer & TreasUler
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
Staff _PR_151-Attachment C Page 31 of 45
.
.
.
Current as of May 4, 2007
BAY AREA l\1J\J~UFACTURING. INC.
(A Subsidiary of Pentzer Corporation)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Marian M, Durkin
Malyn K, Malquist
Scott L.MolTis
Offcers:
Scott L. Morris
Malyn K, Malquist
Karen S, Feltes
Susan Y. Miner
Diane C. Thoren
Chainnan of the Board, President & Chief Executive Offcer
Senior Vice President, Chief Financial Offcer & Treasurer
Senior Vice President & Corporate Secretar
Assistant Corporate Secretary
Assistant Treasurer
Slaff_PR_151,Attachmenl C Page 32 of45
.
.
.
Current as of May 4, 2007
PENTZER CORPORATION
(A Subsidiary of Avista Capital, Inc,)
1411 E, Mission Ave.
Spokane, WA 99202
Directors;
Malyn K. Malquist
Scott L. Mon-is
An M. Wilson
Offcers:
Scott L. Morrs
Malyii K. Malquist
Karen S. Feltes
Susan Y. Miner
Diane C. Thoren
Chainnan of the Board, President & Chief Executive Offcer
Senior Vice President, Chief Financial Officer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretar
Assistant Treasurer
Slaff_PR_151,Attachmenl C Page 33 of45
.
.
.
Curent as of May 4, 2007
PENTZER v"'NTURE HOLDL"NGS II
(A Subsidiary of Pemzer Corporation)
1411 E. Mission Ave,
Spokane, W A 99202
Directors:
Malyn K. Malquist
Scott L. Morris
Aii M, Wilson
Offcers:
Scott L. Morris
Malyn K. Malquist
Karen S. Feltes
Susan Y. Miner
Diane C, Thoren
Chairman of the Board, President & Chief Executive Offcer
Senior Vice President, Chief Financial Offcer & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
StafCPR _151,AUachmenl C Page 34 of45
.
ATTACI-IIENT 4
CONFIDENTIA.L
.
.
Staff_PR_151-Auachment C Page 35 of 45
.
ATTACH:MNT 5
.
.
Staff_PR_151,Attachment C Page 36 of 45
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ATTACH1\1ENT 6
CONFIDENTIAL
.
.
SlafCPR_151-Altachmenl C Page 40 of45
.
ATTACHlVNT 7
.
.
StafCPR_151,Attachment C Page 41 of 45
.
COST ALLOCATION MANUAL
OF
A VISTA CORPORATION
d/b/a A VISTA UTILITIES
.
.
StafCPR_151-Attachment C Page 42 of45
.
.
.
Avista Corp. dba Avista Utilties
Cost Allocation Manual
For the year 2006
This report is provided pursuant to OAR 860-027-0048, Section 5.
I.) OvervIewlItroduction
The purpose of Avista Utilities Cost Allocation Manual is to describe the methodologies for
allocating direct, indirect and shared service costs between the Utility and its nonregulated
at1iliated activities,
All corporate support provided and costs incurred, including labor costs loaded for benefits, are
bi1ed directly to affiliates at cost. No allocation of expenses occurs.
11.) Narrative Description of Avista's Nonregulated Activities and Affilates
a. List of utity Non-Regulated Activities:
Not applicable.
b. List of utilty Affliates & Subsidiaries that meet the requirements of ORS 757.15:
Please see the Oregon Affiliated Interest Repoii filed with the Oregon Commission on
or before June 1 annually, Section i.e., pages 2-3.
Così Allocaìiol1 Mal1ual --LaSì Updaìed 5/31/2007
StafCPR_151-Attachment C
PaRe 1Page lh of 45
.
.
.
III.) Description of Methods for Calculation and Allocation of Costs
a. Service Transactions
Electiicity and natural gas sales are priced according to approved tarffs. See
http://www.avistautilities.com!prices/rates/default.asp for current tariffs used to price
services provided (Schedules 11,48 and 10).
b. Non-Service Transactions
A vista Corporation Corporate Support -
On a regular basis, general office employees, of A vista Corporation spend time on
corporate service support, such as accounting, federal income tax filing, planning,
graphic services, etc, for affiliates. Their time is charged directly to suspense
accounts (Deferred Debit i 86), loaded for benefits and then established as a
receivable (Account 146) when biled to the affiliate, If other resources are expended
during the course of this work such as travel or consulting services, these costs are
also charged to suspense accounts and biled to the afí11ate.
All corporate support provided, and costs incurred, are biled to affiliates at cost. No
additional margin or profit is included and no assets are allocated. Suspense and
capture of A vista Corporation employee costs, which are then biled back to the
affiliates at cost, serve to reduce the expenses that must be borne by the utility.
Cost Atlocatioii Manual--Lasi Updated 5/31/2007
Staff_PR_151,Attachment C
Paoe 2Page 4'4 of 45
.
.
.
IV.) Labor Allocation Methods
a. Payroll Loadings and Overheads
The Company's payroll loadings and overhead biling rates are reviewed monthly and
adjusted as necessary, to reflect changes in costs and usage. The following rates became
effective January 2007,
DESCRIPTION
RATES EFFECTIVE
JANUARY 2007
Labor Related:
Payroll Benefits
Paid Time Off
Payroll Taxes
39,00%
17,00%
8,75%
b. Service Provider and Administrative Allocations
As described in section III.) b. above, all corporate support provided, and costs
incurred, are direct biled to affiliates at cost. No allocations occur,
V.) Organization Chart
Please see the Oregon Affiliated Interest Report filed with the Oregon Commission on or before
June 1 annually, Section 1., page 1. A full size (8 Yi x 11) copy is also provided as Attachment 1
to that report.
Cost Allocaiiol1 Manual-Last Updated 5/3lí2007
StafCPR_151-Attachment C
Paoe 3Page lf5 of 45
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-01 / A VU-G-08-01
IPUC
Production Request
Staff-152
DATE PREPARD:
WITSS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
06/23/08
Elizabeth Andrews
Elizabeth Andrews
State & Federal Reg.
[phone]
Please make available in Boise, Idaho access to external audit workpapers for the years ended
December 31,2005, December 31, 2006 and December 31, 2007. Please identify the location of
the workpapers and the contact name and phone number ofthe external auditor we wil be working
with while reviewing these workpapers. Please make arangements with your auditors permitting
our access to these workpapers.
RESPONSE:
Avista has made arangements with Staffto allow access to our auditors records. Records wil be
made available to Staff during their site visits during the week of June 23-27, as well as in Boise if
further review is needed.