20250731Q1 Idaho Quarterly PCA.pdf

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FIRST QUARTER 2025
MONTH OF JANUARY
Idaho Q1 PCA Filing Page 1 of 46

Avista Corporation Journal Entry Printed 02/07/2025 at 5:03 PM
Journal: 480-ID PCA Effective Date: 202501
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:02/07/2025 5:01 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:02/07/2025 5:03 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 1,447,025.00 0 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 1,447,025.00-,Current Deferral Reg Asset-PCA
DEFERRAL 1
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 32,145.00 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 32,145.00-,Reg Asset ID PCA Deferral
DEFERRAL 1
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 766,605.00 0 0.00 Interest on Deferral 182387
DEFERRAL 3
30 001 557390-IDAHO PCA AMT ED ID DL 0.00 766,605.00vInterest on Deferral
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 29,989.00VAmortizing Deferral
DEFERRAL 3
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 29,989.00 0.00 Amortizing Deferral Expense
DEFERRALS
Totals: 2,275,764.00 2,275,764.00
Explanation: 02/07/24
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and ��y ��f0�f 2/9/25
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1
Idaho Q1 PCA Filing Page 2 of 46

Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
?9?11 0.41667%
2025 0.41667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,835)
1/31/2025 182385 (7,714,835)V (1,447,025) V 28,98 32,145) 9,165,020 7,685,850 1,479,170 DJ240 EIM Deferral
2/28/2025 182385 R-01 DJ240 EIM Deferral
3/31/2025 182385 DJ240 EIM Deferral
4/30/2025 182385 DJ240 EIM Deferral
5/31/20251 182385 DJ240 EIM Deferral
6/30/2025 182385 DJ240 EIM Deferral&PCA Chelan LCM Adj
This account moves to the Pendin tab
6/30/2025 182386 This account moves from the Pending tab
7/31/2025 182386 WA 1-937&CETA Compliance&EIM Deferral
8/31/2025 182386 DJ240 EIM Deferral
9/30/2025 182386 DJ240 EIM Deferral
10/31/2025 182386 DJ240 EIM Deferral
11/30/2025 182386 DJ240 EIM Deferral
12/31/2025 182386 DJ240 EIM Deferral
(1,447,025) (32,145)
Entry:
Debit Credit
557380 ED ID 1,447,025 Idaho PCA-Def
182385 ED ID 1,447,025 vRegulatory Asset ID PCA Deferral
431600 ED ID 32,145 V Interest Expense Energy Deferrals
182385 ED ID 32,145 viRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx
Idaho Q1 PCA Filing Page 3 of 46

Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 0.41667%
2025 0,41667%
Balance Interest Balance with
Month Ending Account Be .Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182387 (7,197,201:
1/31/2025 182387 7,197,201 766,605 29,989 6,460,585 7,197,201 736,616
2/28/2025 182387 a-oz
3/31/2025 182387
4/30/2025 182387
5/31/2025 182387
6/30/2025 182387
7/31/2025 182387
8/31/2025 182387
9/30/2025 182387
10/31/2025 182387
This account moves to the Pending tab
10/31/20251 182385 This account moves from the Pending tab
11/30/20251 182385 0
12/31/20251 182385
766,605 (29,989)
Entry:
Debit Credit
182387 ED ID 766,605 V Regulatory Asset ID PCA Deferral
557390 ED ID 766,605 vfdaho PCA Amt
431600 ED ID 29,989 Interest Expense Energy Deferrals
182387 ED ID 29,989"Regulatory Aegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx
Idaho Q1 PCA Filing Page 4 of 46

Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
1 555 Purchased Power $14,894,757 $14,649,944 $244,813 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($15,856,756) ($15,815,928) ($40,828) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $3,455,873 $3,455,873 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $13,795,379 $13,795,379 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($2,968,699) ($2,968,699) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $2,251,109 $2,251,109 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $7,057 $7,057 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $15,439,457 $15,439,457t/ $203,985 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Janl25 Febl25 Mar/25 Apr/25 May/25 Jun/25 Jul/25 Aug/25 Sep/25 Oct125 Novl25 Dec/25
10 555 Purchased Power $ 7,435,932 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 5,942,565 6,184,512 6,489,810 6,556,792.00
11 447 Sale for Resale $ (2,316,991) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (7,072,562) (3,997,529) (2,672,014) (4,453,080.00)
12 501 Thermal Fuel $ 3,151,777 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,033,757 2,874,156 2,395,831 3,087,726.00
13 547 CT Fuel $ 8,942,104 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,729,385 8,223,214 8,133,493 10,790,239.00
14 456 Transmission Revenue $ (1,634,727) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (1,714,509) (1,711,129) (1,937,530) (2,146,621.00)
15 565 Transmission Expense $ 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897.00
16 90%Palouse Wind and Rattlesnake Flats $ 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project($ (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec $ (633,351) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) (290,007) (311,801) (548,421) (265,977.00)
19 Montana Invasive Species Expense $ 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636.00
21 Authorized Net Expense $18,930,277 18,930,277J 16,866,969 14,072,221 9,482,336 7,105,624 5,520,092 7,146,329 13,728,063 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense ($3,490,820) ($3,490,820) ($16,662,984)
23 Resource Optimization $209,703 $209,703./ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense ($3,281,117) ($3,281,117),/ ($16,662,984)
25 Idaho Allocation 34.47%v/ 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47
26 Idaho Share ($1,131,001) ($1,131,001),/ ($5,743,731)
27 Idaho 100%Activity(Clearwater) ($70,325) ($70,325)V $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-)
($406,480) ($406,480 R-04 r$11,347,690
28 Rebate
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($1,607,806) ($1,607,806)t/ $5,603,959
30 90%of Net Power Cost Change ($1,447,025) ($1,447,025) a $5,043,563
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $1,447,025 $1,447,025 ($5,043,563)
32 Energy Imbalance Market Incremental O&M Costs $32,205 $32,205 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $28,985 $28,985 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($28,985) ($28,985) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $1,418,040 ($1,418,040) $5,043,563 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Page 1 of 4
2025 WA ID Actual Deferrals.xlsx-2/7/2025
Idaho Q1 PCA Filing Page 5 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
555 PURCHASED POWER
1 other Short-Term Purchases $2,592,620 $2,347,807 $244,813 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(not in settlement) $1,394,081 $1,394,081 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 Chelan County PUD(in settlement) $1,790,648 $1,790,6481/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells Settlement) $37,007 $37,007 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 Douglas County PUD(Wells) $94,389 $94,389 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 Grant County PUD(Priest Rapids/Wanapum) $2,817,090 $2,817,090 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Dear Lake $929 $929 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Small Power $91,551 $91,551 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 Clearwater Wind III,LLC $1,327,691 $1,327,691 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Upriver $322,436 $322,436 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 City of Spokane-Waste-to-Energy $684,124 $684,124 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $2,164,734 $2,164,734 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 Palouse Wind $969,296 $969,296 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
16 Rattlesnake Flat,LLC $390,336 $390,336 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
17 WPM Ancillary Services $111,115 $111,115 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Non-Mon.Accruals $106,710 $106,710 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
19 Total 555 Purchased Power $14,894,757 $14,649,944 $244,813 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $13,866,745 $13,866,745 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 $106,710 $106,710 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555700 $39,120 $39,120 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
20 Solar Select Adjustment ($5,418) ($5,418)/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
21 555380 $1,512,232 $1,512,23W $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
22 Clearwater Adjustment ($1,512,232) ($1,512,232 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
23 Chelan Adj of LMC vs Contract Price ($3,686) $ (3,6a6)R-03 V1 _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _
24 Columbia Basin Adj of LMC vs Contract Price $0 $ - $ $ $ $ - $ - $ $ - $ $ $ -
25 Company Absorbed Wind Adjustment ($135,963) ($135,963)1/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555710 $111,115 $111,115 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555740 $916,134 $671,321 $244,813 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$14,894,757 $14,649,944 $244,813 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
26 Short-Term Sales ($12,209,793) ($12,168,965) ($40,828) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
27 Nichols Pumping Index Sale ($132,824) ($132,824) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
28 Soverign/Kaiser Load Following $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Pend Oreille DES ($47,098) ($47,098) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Merchant Ancillary Services ($3,467,041) ($3,467,041) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
31 Total 447 Sales for Resale ($15,856,756) ($15,815,928) ($40,828) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($8,042,952) ($8,D42,952) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
32 Deduct Revenue From Solar Select $64,839 $64,8391/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447100 ($620,226) ($620,226) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447150 ($2,829,559) ($2,829,559) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447700 ($42,410) ($42,410) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447710 ($111,115) ($111,115) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447720 ($3,467,041) ($3,467,D41) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447740 ($808,292) ($767,464) ($40,828) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
($15,856,756) ($15,815,928) ($40,828) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
33 Kettle Falls Wood-501110 $933,844 $933,844 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Kettle Falls Gas-501120 $287 $287 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Colstrip Coal-501140 $2,521,742 $2,521,742 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 Colstrip 011-501160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
37 Total 501 Fuel Expense $3,455,873 $3.455.873 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
38 Kettle Falls 47,598 47,596 - - - - - - - - - -
39 Colstrip 90,120 90,120 - - - - - - - - - - -
501 FUEL-COST PER TON
40 Kettle Falls wood $19.62
41 Colstrip coal $27.98
2025 WA ID Actual Deferrals.xlsx ID Monthly 2
Idaho Q1 PICA Filing Page 6 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 00-25 Nov-25 Dec-25
547 FUEL
42 NE CT Gas-547213 $1,211 $1,211 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
43 Boulder Park-547216 $90,977 $90,977 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
44 Kettle Falls CT-547211 $3,074 $3,074 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 Coyote Springs2-547610 $5,503,409 $5,503,409 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 Lancaster-547312 $4,823,423 $4,823,423 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
47 Rathdrum CT-547310 $3,373,285 $3,373,285 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
48 Total 547 Fuel Expense $13,795,379 $13,795,379 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
49 TOTAL NET EXPENSE $16,289,253 $16.085,268 $203,985 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
J202501 j 202502 202503 202504 202505 202506 202507 202508 202509 202510 202511 202512
456 TRANSMISSION REVENUE
50 456100 ED AN ($2,462,659) ($2,462,659) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
51 456120 ED AN-BPA Trans. ($77,000) ($77,000) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
52 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 456030 ED AN-Clearwater Trans ($154,335) ($154,335) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
54 456130 ED AN-Ancillary Services Revenue ($111,115) ($111,115) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
55 456017 ED AN-Low Voltage ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 456700 ED ID-Low Voltage ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 456705 ED AN-Low Voltage ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
58 Total 456 Transmission Revenue ($2,968,699) ($2,968,699) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
59 565000 ED AN $2,245,132 $2,245,132 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
60 565710 ED AN $5,977 $5,977 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
61 Total 565 Transmission Expense $2,251,109 $2,251,109 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
557 Expense
62 557165 ED AN CAISO $2,984 $2,984 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
63 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
64 557018 ED AN Merchandis $4,073 $4,073 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 Total 557 ED AN Broker&Related Fees $7,057 $7,057 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
537 Expense
66 537000 ED AN-MT Invasive Species $64,722 $64,722
67 Total 537 ED AN MT Invasive Species $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
68 Econ Dispatch-557010 $1,480,819 $1,480,819 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Econ Dispatch-557150 ($1,868,318) ($1,868,318) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Gas Bookouts-557700 $468,775 $468,775 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
71 Gas Bookouts-557711 ($468,775) ($468,775) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
72 Intraco Thermal Gas-557730 $1,155,447 $1,155,447 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
73 Fuel Dispatch-456010 $224,169 $224,169 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
74 Fuel Dispatch-456015 ($661,280) ($661,280) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
75 Other Elec Rev-Extraction Plant Cr-456018 ($42,833) ($42,833) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
76 Other Elec Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Intraco Thermal Gas-456730 ($77,453) ($77,453) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Fuel Bookouts-456711 $61,063 $61,063 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Fuel Bookouts-456720 ($61,063) ($61,063) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
80 Other Purchases and Sales Subtotal $210,551 $210,551 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
81 Mlsc Revs 456016 ED AN ($900) ($900) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
82 REC Revenue Subtotal ($900) ($900) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
83 Misc.Power Exp.Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
84 Misc.Power Exp.Subtotal $0 $0 $0
85 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
86 Wind REC Exp Actual 557395 $52 $52 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
87 Wind REC Subtotal $52 $52 $0
2025 WA ID Actual Deferrals.tdsx ID Monthly 3
Idaho Q1 PICA Filing Page 7 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
88 456030 ED ID-Clearwater Trans $14,308 $14,308 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
89 456380-ED-ID-Clearwater REC Revenue ($84,633) ($84,633) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
90 Clearwater ($70,325) ($70,325) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
91 Net Resource Optimlutlon $209,703 $209,703 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
92 EIM Incremental O&M Costs(Idaho share) $32,205 $32,205 �I
93 Adjusted Actual Net Expense $15,815,025 $15,611,040 $203,985
n28,984.50 -
0.90 =
32,205.00 T+
2025 WA ID Actual Defermis.xlsx ID Monthly 4
Idaho Q1 PCA Filing Page 8 of 46

Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2025
Retail Revenue Credit excluding
Clearwater-MWh Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 YTD
Total Billed Sales 312,860V (41,809) 271,051
Deduct Prior Month Unbilled (137,264)v' (145,445) (282,709)
Add Current Month Unbilled 145,445V 145,445
Total Retail Sales 321,041� (187,254) - - - - - 133,787
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 304,450
Difference from Test Year 16,591 V (463,171) (446,580)
Load Change Adjustment Rate- $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50
$/MWh
Total Load Change Adjustment-$
$406,480V ($11,347,690) ($10,941,210)
i
R-04
Page 4 of 4
Idaho Q1 PCA Filing Page 9 of 46

11
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:2025011/ State Code:ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 (367,633) 0 0 (367,633)
0011-GENERAL SERVICE 0 0 (203,920) 0 0 (203,920)
0012-RESID&FARM-GEN SERV 0 0 (11,159) 0 0 (11,159)
0021-LARGE GENERAL SERV 0 0 (28,087) 0 0 (28,087)
0022-RESID&FRM-LGE GEN SE 0 0 (1,791) 0 0 (1,791)
0025-EXTRA LGE GEN SERV 0 0 (72,294) 0 0 (72,294)
0031-PUMPING SERVICE 0 0 (8,308) 0 0 (8,308)
0032-PUMPING SVC RES&FRM 0 0 (703) 0 0 (703)
0042-CO OWND ST LTS SO VA 0 0 (1,053) 0 0 (1,053)
0044-CST OWND ST LT SO VA 0 0 (52) 0 0 (52)
0045-CUST OWND ST LT ENGY 0 0 (56) 0 0 (56)
0046-CUST OWND ST LT S V 0 0 (190) 0 0 (190)
0047-AREA LIGHT-COM&INDUS 0 0 (52) 0 0 (52)
0048-AREA LGHT-FARM&RESID 0 0 (157) 0 0 _ (157)
0049-AREA LGHT-HIPRES SO 0 0 (411) 0 0 _ (411)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (73,615) 0 0 (73,615)
10023-DCFC-ID 0 0 (30) 0 0 (30)
Overall-Summary 0 0 (769,512) 0 0
Page 1 of 3 Run Date: Feb 7,2025
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st w/GRC
(766,605)
R-02
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202501 Revenue_RateSch_CM_YTD for ID PCA.xlsx 2/7/2025 2:46 PM
Idaho Q1 PCA Filing Page 10 of 46

Revenue By Revenue Class Data Source: Financial Reporting
Electric,/ Data Updated Daily
State Code: ID✓
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage I YTD Revenue Amt
202501 ED 01 01 RESIDENTIAL 128,789 155,048,730 17,105,739 128,789 155,048,730 17,105,739
21 21 FIRM COMMERCIAL 19,211 95,752,575 8,481,096 19,211 95,752,575 8,481,096
31 31 FIRM-INDUSTRIAL 317 98,680,783 5,116,337 317 98,680,783 5,116,337
39 39 FIRM-PUMPING-IRRIGATION ONLY 37 22,561 3,268 37 22,561 3,268
51 51 LIGHTING-PUBLIC STREET AND HIWAY 201 600,222 260,746 201 600,222 260,746
80 80INTERDEPARTMENT REVENUE 50 259,741 22,699 50 259,741 22,699
83 83 MISC-SERVICE REVENUE SNP 0 0 10,388 0 0 10,388
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 9,548
OD OD Other Electric Direct 0 0 500 0 0 500
RP RP Rent Permits 0 0 1,150 0 0 1,150
ED-Summary 148,605 350,364,613 31,011,470 148,605 350,364,613 31,011,470
202501-Summary 148,605 350,364,613 31,011,470 148,605 350,364,613 31,011,470
Overall-Summary 148,605 350,364,613✓ 31,011,470 148,605 350,364,613 31,011,470
Page 2 of 4 Run Date: Feb 7,2025
IFor Internal Use Only Billed Sales - input tab, deferral calc workbook ✓
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202501 Revenue By Revenue Class ID.xlsx 2/7/2025 12:38 PM
Idaho Q1 PCA Filing Page 11 of 46

Current Month Journal Entry
Jurisdiction: ID
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
3800 01 001 50,367,101 $5,422,406
01 01 RESIDENTIAL 3800 01 012 1,528,826 $165,957
3800 01 022 245,442 $19,327
3800 01 032 91,545 $13,772
3800 21 011 27,096,480 $2,361,813
3800 21 021 2,672,650 $192,614
3800 21 025 5,025,002 $295,895
21 21 FIRM COMMERCIAL 3800 21 031 820,326 $89,884
31 FIRM-INDUSTRIAL 3800 31 011 748,996 $62,925
3800 31 021 1,175,433 $83,527
3800 31 025 26,021,308 $1,542,136
3800 31 031 313,666 $33,778
31 31 FIRM INDUSTRIAL 3800 31 025P 29,337,884 $1,673,407
31 FIRM-INDUSTRIAL 3800 31 025PG 41,809,000 $1,512,232
01 -Summary
21 -Summary
�.
131 -Summary
$4,908,004
ID-Summary 187,253,660
Unbilled - input tab, deferral calc workbook
G:\CLOSE\202501\Revenue\REVUNBL\REVUNBLD - E\SOX Electric Unbilled.xlsx 2/6/2025 12:34 PM
Idaho Q1 PCA Filing Page 12 of 46

Page:1
_ _ Power Transaction Register Date:02/03/2025 11:47:12 AM
mid,V,sra Database:NUCUT
Profit Center: POWER arpptr
Contract Month: 202501
Direction: PURCHASE o
Counterparty: Clearwater Paper Corporation,r
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 31 Drake IT 278613 AVST CORP Energy Sys Opt 35,712.000 41,809.000 $36.170 1,512,231.53
POWER Total: 35,712.000 41,809.000 1,512,231.53
PFI Total: 35,712.000 41,809.000 Input tab 1,512,231.53
NON-INTERCOMPANY TOTAL: 35,712.000 41,809.000 1,512,231.53
TOTAL PURCHASES: 35,712.000 41,809.000 1,512,231.53
Idaho Q1 PCA Filing Page 13 of 46

Page:1
_ _ Power Transaction Register Date:02/03/2025 12:36:39 PM
mid,V,sra Database:NUCUT
Profit Center: POWERS arpptr
Contract Month: 202501,/
Direction: PURCHASE`'
Counterparty: Adams Nielson Solar, LLCM
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 31 SllkworthLT 262025 AVST CORP Energy Sys Opt 1,364.000 1,379.000 $43.810 60,413.99
POWER Total: 1,364.000 1,379.000 60,413.99
STRA Total: 1,364.000 1,379.000,/ 60,413.99
NON-INTERCOMPANY TOTAL: 1,364.000 1,379.000 60,413.99
TOTAL PURCHASES: 1,364.000 1,379.000 60,413.99
Used on WA Monthly tab as well as
the Solar Select tab of 2025 WA ID
Actual Deferrals Workbook.
Idaho Q1 PCA Filing Page 14 of 46

Avista Corporation Journal Entry Printed 02/05/2025 at 8:22 AM
Journal: 240-EIM DEFERRAL Effective Date: 202501
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:02/05/2025 8:21 AM
Type: C Submitted by: Kord Parnell Approval Requested:02/05/2025 8:22 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 2,445.19 0.00 Provisional EIM WA-202501 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 16,356.29 0.00 Provisional EIM WA-202501 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 18,801.48 Provisional EIM WA-202501 Deferral
ACCT
Totals: 18,801.48 18,801.48
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 182334-Regulatory Asset-EIM 885 D57- (29,129.96) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-202501 Amortization
20 03805834-EIM Deferral-ID 407334-Amort of EIM Defer 885 D57- 29,129.96 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-202501 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- Oq (28,984.50)1'001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202501
40 02807414-EIM Interest Deferral-WA 407439-Amort EIM Defferal 885 D57- (18,801.48) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:Provisional EIM WA-202501 Amortization
Total: (47,785.98)
Explanation:
To record EIM Deferred costs in accordance with IPUC Order No.34606-
Post costs of which 90%are to be deferred through the PCA.
Page 1 of 2
Idaho Q1 PCA Filing Page 15 of 46

Hossack, Jennifer
From: Majure,Jaime
Sent: Wednesday, November 13, 2024 1:42 PM
To: Smith, Anna; Freer, Keegan; Hossack, Jennifer; Kettner, Cheryl; Meister, Keri
Cc: Miller, Joe; Ehrbar, Pat; Bonfield, Shawn;Andrews, Liz
Subject: Idaho Interest Rate for Customer Deposits
Hi all,
The interest rate for cvomer deposits (and the rate on deferred accounts using the customer deposit rate)has been issued for Idaho, effective January 1,
2025—it remains at 5% (same as 2024), so no changes needed this year.
If anyone has changed roles again this year,please let me know so I can update who is notified of these changes each year.
Thank you!
All my best,
Jaime Majure
REGULATORY AFFAIRS MANAGER
1411 E MISSION AVE I MSC-27 I SPOKANE,WA 99202
PHONE [phone] CELL 971-222-9679 1 FAX [phone]
www.mvavista.com
TYPICAL WORK WEEK:
In office-(Monday-Wednesday)
Working offsite-(Thursday and Friday)
JAI, VIS
CONFIDENTIALITY NOTICE:The contents of this email message and any attachments are intended solely for the addressee(s)and may contain confidential and/or privileged information and may be
legally protected from disclosure. If you are not the intended recipient of this message or an agent of the intended recipient,or if this message has been addressed to you in error,please immediately alert
the sender by reply email and then delete this message and any attachments.
1
Idaho Q1 PCA Filing Page 16 of 46

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FIRST QUARTER 2025
MONTH OF FEBRUARY
Idaho Q1 PCA Filing Page 17 of 46

Avista Corporation Journal Entry Printed 03/06/2025 at 11:52 AM
Journal: 480-ID PCA Effective Date: 202502✓
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:03/06/2025 11:50 AM
Type: C Submitted by: Jennifer Hossack Approval Requested:03/06/2025 11:51 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 0.00 1,165,452.00rCurrent Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 1,165,452.00✓ 0.00 Current Deferral Reg Asset-PCA
DEFERRAL 1
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 38,188.00✓ 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 38,188.00✓Reg Asset ID PCA Deferral
DEFERRAL 1
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 757,753.00✓ 0.00 Interest on Deferral 182387
DEFERRAL 3
30 001 557390-IDAHO PCA AMT ED ID DL 0.00 757,753.00 dnterest on Deferral
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 26,919.00✓Amortizing Deferral
DEFERRAL 3
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 26,919.00✓ 0.00 Amortizing Deferral Expense
DEFERRALS
Totals: 1,988,312.00 1,988,312.00
Explanation: Q�� �� 03/06/25
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and re�� ��fps 3/6/25
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1
Idaho Q1 PCA Filing Page 18 of 46

Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
?9?11
0.41667%
2025 0.41667
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,835)
1/31/2025 182385 (7,714,835 (1,447,025) 28,985 32,145 9,165,020 9,165,020 - DJ240 EIM Deferral
2/28/2025 182385 9,165,020 1,165,452 23,785 A 38,188 8,013,971 9,141,235 1,127,264
3/31/2025 182385 R-oi
4/30/2025 182385
5/31/20251 182385
6/30/2025 182385
This account moves to the Pendin tab
6/30/2025 182386 This account moves from the Pending tab
7/31/2025 182386 WA 1-937&CETA Compliance&EIM Deferral
8/31/2025 182386
9/30/2025 182386
10/31/2025 182386
11/30/2025 182386
12/31/2025 182386
1,165,452 (38,188)
Entry:
Debit Credit
557380 ED ID 1,165,452 v(daho PCA-Def
182385 ED ID 1,165,452 V Regulatory Asset ID PCA Deferral
431600 ED ID 38,188 V Interest Expense Energy Deferrals
182385 ED ID 38,188,/Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx
Idaho Q1 PCA Filing Page 19 of 46

Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
?2?11
0.,E6:7
2025 0.41667%
Balance Interest Balance with
Month Ending Account Be .Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182387 (7,197,201:
1/31/2025 182387 7,197,201 766,605 29,989 6,460,585 6,460,585
2/28/2025 182387 6,460,585 757,753 26,919 5,729,751 6,460,585 730,834
3/31/2025 182387 R-02
4/30/2025 182387
5/31/2025 182387
6/30/2025 182387
7/31/2025 182387
8/31/2025 182387
9/30/2025 182387
10/31/2025 182387
This account moves to the Pending tab
10/31/20251 182385 This account moves from the Pending tab
11/30/20251 182385 0
12/31/20251 182385
757,753 (26,919)
Entry:
Debit Credit
182387 ED ID 757,753J Regulatory Asset ID PCA Deferral
557390 ED ID 757,753vldaho PCA Amt
431600 ED ID 26,919,/ Interest Expense Energy Deferrals
182387 ED ID 26,919 vORegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx
Idaho Q1 PCA Filing Page 20 of 46

Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
1 555 Purchased Power $38,016,595 $14,649,944 $22,918,792 $447,859 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($33,188,831) ($15,815,928) ($17,283,171) ($89,732) $0 $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $7,978,668 $3,455,873 $4,522,795 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $26,739,992 $13,795,379 $12,944,613 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($5,949,274) ($2,968,699) ($2,980,575) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $4,503,105 $2,251,109 $2,251,996 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $129,444 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $15,656 $7,057 $8,599 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $37,887,228 $15,439,457 $22,447,771 J $358,127 $0 $0 $0 $0 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/25 Feb/25 Mar/25 Apr/25 May/25 Jun/25 Jul/25 Aug/25 Sep/25 Oct/25 Novl25 Decl25
10 555 Purchased Power $ 14,505,143 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 5,942,565 6,184,512 6,489,810 6,556,792.00
11 447 Sale for Resale $ (4,253,555) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (7,072,562) (3,997,529) (2,672,014) (4,453,080.00)
12 501 Thermal Fuel $ 5,901,743 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,033,757 2,874,156 2,395,831 3,087,726.00
13 547 CT Fuel $ 16,416,634 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,729,385 8,223,214 8,133,493 10,790,239.00
14 456 Transmission Revenue $ (3,446,396) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (1,714,509) (1,711,129) (1,937,530) (2,146,621.00)
15 565 Transmission Expense $ 2,879,794 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897.00
16 90%Palouse Wind and Rattlesnake Flats $ 4,885,500 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project($ (167,834) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec $ (1,297,389) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) (290,007) (311,801) (548,421) (265,977.00)
19 Montana Invasive Species Expense $ 268,334 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 105,272 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636.00
21 Authorized Net Expense $35,797,246 18,930,277 16,866,969V 14,072,221 9,482,336 7,105,624 5,520,092 7,146,329 13,728,063 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense $2,089,982 ($3,490,820) $5,580,802 ($13,714,094)
23 Resource Optimization $108,215 $209,703 ($101,488)t/ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense $2,198,197 ($3,281,117) $5,479,314 J ($13,714,094)
25 Idaho Allocation 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34,47% 34.47
26 Idaho Share $757,719 ($1,131,001) $1,888,720 J ($4,727,248)
27 Idaho 100%Activity(Clearwater) ($162,166) ($70,325) ($91,841) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($908,412
28 Rebate ) ($406,480) ($501,932)V $10,940,010
R-03
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($312,859) ($1,607,806) $1,294,947J $6,212,762
30 90%of Net Power Cost Change ($281,573) ($1,447,025) $1,165,452 V $5,591,486
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $281,573 $1,447,025 ($1,165,452) ($5,591,486)
32 Energy Imbalance Market Incremental O&M Costs $58,633 $32,205 $26,428 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $52,770 $28,985 $23,785 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($52,770) ($28,985) ($23,785) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $228,803 ($1,418,040) $1,189,237 $5,591,486 #VALUEI #VALUEI #VALUEI #VALUEI #VALUEI #VALUEI #VALUEI #VALUEI #VALUEI
Page 1 of 4
2025 WA ID Actual Deferrals.xlsx-3/6/2025
Idaho Q1 PCA Filing Page 21 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
555 PURCHASED POWER
1 other Short-Term Purchases $12,745,350 $2,347,807 $9,949,684 $447,859 $0 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(not in settlement) $2,788,162 $1,394,081 $1,394,081 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 Chelan County PUD(in settlement) $3,581,296 $1,790,648 $1,790,648 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells Settlement) $64,067 $37,007 $27,060 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 Douglas County PUD(Wells) $188,778 $94,389 $94,389 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 Grant County PUD(Priest Rapids/Wanapum) $5,634,180 $2,817,090 $2,817,090 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Deer Lake $1,991 $929 $1,062 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Small Power $159,359 $91,551 $67,808 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 Clearwater Wind III,LLC $2,314,562 $1,327,691 $986,871 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Upriver $452,044 $322,436 $129,608 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 City of Spokane-Waste-to-Energy $1,303,471 $684,124 $619,347 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $4,538,387 $2,164,734 $2,373,653 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 Palouse Wind $2,571,117 $969,296 $1,601,821 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
16 Rattlesnake Flat,LLC $1,143,408 $390,336 $753,072 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
17 WPM Ancillary Services $305,793 $111,115 $194,678 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Non-Mon.Accruals $224,630 $106,710 $117,920 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
19 Total 555 Purchased Power $38,016,595 $14,649,944 $22,918,792 $447,859 $0 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $35,487,138 $13,866,745 $21,620,393 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 $224,630 $106,710 $117,920 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555700 $611,128 $39,120 $572,008 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
20 Solar Select Adjustment ($10,918) ($5,418) ($5,500) $0 $0 $0 $0 $0 $0 $0 $0 $0
21 555380 $2,883,147 $1,512,232 $1,370,9151f $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
22 Clearwater Adjustment ($2,883,147) ($1,512,232) ($1,370,915)1f $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
23 Chelan Adj of LMC vs Contract Price ($90,762) $ (3,686) $ (87,076 R-174 - $ - $ - $ - $ - $ - $ - $ - $ - $ -
24 Columbia Basin Adj of LMC vs Contract Price $0 $ - $ - $ - $ $ $ - $ - $ $ - $ $
25 Company Absorbed Wind Adjustment ($371,452) ($135,963) ($235,489)V $0 $0 $0 $0 $0 $0 $0 $0 $0
555710 $305,793 $111,115 $194,678 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555740 $1,861,038 $671,321 $741,858 $447,859 $0 $0 $0 $0 $0 $0 $0 $0 $0
$38,016,595 $14,649,944 $22,918,792 $447.859 $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
26 Short-Term Sales ($25,342,457) ($12,168,965) ($13,083,760) ($89,732) $0 $0 $0 $0 $0 $0 $0 $0 $0
27 Nichols Pumping Index Sale ($284,107) ($132,824) ($151,283) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
28 Soverign/Kaiser Load Following $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Pend Oreille DES ($88,775) ($47,098) ($41,677) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Merchant Ancillary Services ($7,473,492) ($3,467,041) ($4,006,451) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
31 Total 447 Sales for Resale ($33,188,831) ($15,815,928) ($17,283,171) ($89,732) $0 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($18,116,614) ($8,D42,952) ($10,073,662) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
32 Deduct Revenue From Solar Select $130,297 $64,839 $65,4581P $0 $0 $0 $0 $0 $0 $0 $0 $0
"7100 $410,814 ($620,226) $1,031,D40 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447150 ($6,187,510) ($2,829,559) ($3,357,951) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447700 ($660,723) ($42,410) ($618,313) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
"7710 ($305,793) ($111,115) ($194,678) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447720 ($7,473,492) ($3,467,041) ($4,006,451) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
447740 ($985,810) ($767,464) ($128,614) ($89,732) $0 $0 $0 $0 $0 $0 $0 $0 $0
($33,188,831) ($15,815,928) ($17,283,171) ($89,732) $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
33 Kettle Falls Wood-501110 $1,731,555 $933,844 $797,711 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Kettle Falls Gas-501120 $2,028 $287 $1,741 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Colstrip Coal-501140 $6,197,889 $2,521,742 $3,676,147 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 Colstrip 011-501160 $47,196 $0 $47,196 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
37 Total 501 Fuel Expense $7,978,668 $3.455.873 $4.522,795 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
38 Kettle Falls 89,278 47,598 41,680 - - - - - - - - -
39 Colstrip 172,206 90,120 82,086 - - - - - - - - - -
501 FUEL-COST PER TON
40 Kettle Falls wood $19.62 $19.14
41 Colstrip coal $27.98 $44.78
2025 WA ID Actual Deferrals.xlsx ID Monthly 2
Idaho Q1 PICA Filing Page 22 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
547 FUEL
42 NE CT Gas-547213 $1,850 $1,211 $639 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
43 Boulder Park-547216 $464,847 $90,977 $373,870 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
44 Kettle Falls CT-547211 $6,176 $3,074 $3,102 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 Coyote Springs2-547610 $10,488,025 $5,503,409 $4,984,616 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 Lancaster-547312 $9,168,085 $4,823,423 $4,344,662 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
47 Rathdrum CT-547310 $6,611,009 $3,373,285 $3,237,724 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
48 Total 547 Fuel Expense $26,739,992 $13,795,379 $12,944,613 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
49 TOTAL NET EXPENSE $39,546,424 $16.085,268 $23,103,029 $358,127 $0 $0 $0 $0 $0 $0 $0 $0 $0
M02501 j 2025020 202503 202504 202505 202506 202507 202508 202509 202510 202511 202512
456 TRANSMISSION REVENUE
50 456100 ED AN ($4,853,966) ($2,462,659) ($2,391,307) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
51 456120 ED AN-BPA Trans. ($154,000) ($77,000) ($77,000) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
52 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 456030 ED AN-Clearwater Trans ($308,335) ($154,335) ($154,000) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
54 456130 ED AN-Ancillary Services Revenue ($305,793) ($111,115) ($194,678) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
55 456017 ED AN-Low Voltage ($20,126) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 456700 ED ID-Low Voltage ($10,466) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 456705 ED AN-Low Voltage ($296,588) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
58 Total 456 Transmission Revenue ($5,949,274) ($2,968,699) ($2,980,575) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
59 565000 ED AN $4,491,151 $2,245,132 $2,246,019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
60 565710 ED AN $11,954 $5,977 $5,977 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
61 Total 565 Transmission Expense $4,503,105 $2,251,109 $2,251,996 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
557 Expense
62 557165 ED AN CAISO $7,802 $2,984 $4,818 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
63 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
64 557018 ED AN Merchandis $7,854 $4,073 $3,781 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 Total 557 ED AN Broker&Related Fees $15,656 $7,057 $815" $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
537 Expense
66 537000 ED AN-MT Invasive Species $129,444 $64,722 $64,722
67 Total 537 ED AN MT Invasive Species $129,444 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
68 Econ Dispatch-557010 $3,860,999 $1,480,819 $2,380,180 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Econ Dispatch-557150 ($4,489,967) ($1,868,318) ($2,621,649) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Gas Bookouts-557700 $585,675 $468,775 $116,900 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
71 Gas Bookouts-557711 ($585,675) ($468,775) ($116,900) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
72 Intracc Thermal Gas-557730 $1,916,230 $1,155,447 $760,783 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
73 Fuel Dispatch456010 $167,294 $224,169 ($56,875) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
74 Fuel Dispatch-456015 ($1,158,384) ($661,280) ($497,104) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
75 Other Elec Rev-Extraction Plant Cr-456018 ($93,682) ($42,833) ($50,849) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
76 Other Elec Rey-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Inlmco Thermal Gas456730 ($93,498) ($77,453) ($16,045) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Fuel Bookouts-456711 $94,639 $61,063 $33,576 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Fuel Bookouts-456720 ($94,639) ($61,063) ($33,576) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
80 Other Purchases and Sales Subtotal $108,992 $210,551 ($101,559) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
81 Mlsc Revs 456016 ED AN ($900) ($900) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
82 REC Revenue Subtotal ($900) ($900) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
83 Misc.Power Exp.Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
84 Misc.Power Exp.Subtotal $0 $0 $0 $0
85 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
86 Wind REC Exp Actual 557395 $123 $52 $71 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
87 Wind REC Subtotal $123 $52 $71 $0
2025 WA ID Actual Deferrals.xlsx ID Monthly 3
Idaho Q1 PICA Filing Page 23 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
88 456030 ED ID-Clearwater Trans $29,742 $14,308 $15,434 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
89 456380-ED-ID-Clearwater REC Revenue ($191,908) ($84,633) ($107,275) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
90 Clearwater ($162,166) ($70,325) ($91,841) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
91 Not Resource Optimlutlon $108,215 $209,703 ($101,488) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
92 EIM Incremental O&M Costs(Idaho share) $58,633 $32,205 _ $26,428
93 Adjusted Actual Net Expense $38,250,037 $15,611,040 $22,280,870 $358,127
nA
23,785.20 -
0.90 =
26,428.00 T+
n.
2025 WA ID Actual Defermis.xlsx ID Monthly 4
Idaho Q1 PCA Filing Page 24 of 46

Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2025
Retail Revenue Credit excluding
Clearwater-MWh Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 YTD
Total Billed Sales 312,860 309,308 J (37,902) 584,266
Deduct Prior Month Unbilled (137,264) (145,445) (132,541) (415,250)
Add Current Month Unbilled 145,445 132,541 V 277,986
Total Retail Sales 321,041 296,404 (170,443) - - - 447,002
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 580,367
Difference from Test Year 16,591 20,487 V (446,531) (409,453)
Load Change Adjustment Rate- $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50
$1M W h
Total Load Change Adjustment-$ $406,480 $501,932 V ($10,940,010) ($10,031,598)
R-03
Page 4 of 4
Idaho Q1 PCA Filing Page 25 of 46

11
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202502V State Code:ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter City YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 (367,068) 0 0 (734,700)
0011-GENERAL SERVICE 0 0 (193,595) 0 0 (397,516)
0012-RESID&FARM-GEN SERV 0 0 (11,504) 0 0 (22,663)
0021-LARGE GENERAL SERV 0 0 (27,583) 0 0 (55,670)
0022-RESID&FRM-LGE GEN SE 0 0 (1,970) 0 0 (3,762)
0025-EXTRA LGE GEN SERV 0 0 (76,374) 0 0 (148,668)
0031-PUMPING SERVICE 0 0 (7,872) 0 0 (16,180)
0032-PUMPING SVC RES&FRM 0 0 (737) 0 0 (1,440)
0042-CO OWND ST LTS SO VA 0 0 (869) 0 0 (1,923)
0044-CST OWND ST LT SO VA 0 0 (50) 0 0 (102)
0045-CUST OWND ST LT ENGY 0 0 (56) 0 0 (113)
0046-CUST OWND ST LT S V 0 0 (189) 0 0 (379)
0047-AREA LIGHT-COM&INDUS 0 0 (46) 0 0 (98)
0048-AREA LGHT-FARM&RESID 0 0 (151) 0 0 (309)
0049-AREA LGHT-HI PRIES SO 0 0 (369) 0 0 (780)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (72,171) 0 0 (145,787)
10023-DCFC-ID 0 0 (20) 0 0 (50)
Overall-Summary 0 0 (760,626)1 0 0 �530,138)
Page 1 of 3 Run Date:Mar 6,2025
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st w/GRC
1757253 ve
R-02
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202502 Revenue_RateSch_CM_YTD for ID PCA.xlsx
Idaho Q1 PCA Filing Page 26 of 46

Revenue By Revenue Class Data Source: Financial Reporting
Electric,. Data Updated Daily
State Code: ID
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage I YTD Revenue Amt
202502 ED 01 01 RESIDENTIAL 122,180 155,094,231 17,008,463 125,485 310,142,961 34,114,202
21 21 FIRM COMMERCIAL 17,741 91,306,140 8,086,387 18,476 187,058,715 16,567,482
31 31 FIRM-INDUSTRIAL 286 103,873,482 5,332,393 302 202,554,265 10,448,731
39 39 FIRM-PUMPING-IRRIGATION ONLY 33 41,493 5,192 35 64,054 8,460
51 51 LIGHTING-PUBLIC STREET AND HIWAY 174 489,289 221,256 188 1,089,512 482,002
80 80INTERDEPARTMENT REVENUE 57 312,102 27,125 54 571,843 49,823
83 83 MISC-SERVICE REVENUE SNP 0 0 6,228 0 0 16,616
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 19,095
OD OD Other Electric Direct 0 0 300 0 0 800
RP RP Rent Permits 0 0 0 0 0 1,150
ED-Summary 140,471 351,116,737 30,696,890 144,538 701,481,350 61,708,361
202502-Summary 140,471 351,116,737 30,696,890 144,538 701,481,350 61,708,361
Overall-Summary 140,471 351,116,737 V 30,696,890 144,538 701,481,350 61,708,361
Page 2 of 4 Run Date: Mar 5,2025
IFor Internal Use Only
Billed Sales - input tab, deferral Calc workbook
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202502 Revenue By Revenue Class ID.xlsx 3/5/2025 11:21 AM
Idaho Q1 PCA Filing Page 27 of 46

Current Month Journal Entry
Jurisdiction: ID o
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
3800 01 001 47,045,705 $5,120,690
01 01 RESIDENTIAL 3800 01 012 1,487,768 $164,346
3800 01 022 252,516 $19,946
3800 01 032 89,917 $13,621
3800 21 011 24,036,837 $2,113,657
3800 21 021 2,387,118 $171,610
21 21 FIRM COMMERCIAL 3800 21 025 4,638,108 $279,912
3800 21 031 722,357 $80,051
3800 31 011 688,184 $58,069
3800 31 021 1,147,793 $81,434
31 FIRM-INDUSTRIAL 3800 31 025 23,858,399 $1,442,619
31 FIRM-INDUSTRIAL 3800 31 031 276,841 $30,019
31 31 FIRM INDUSTRIAL 3800 31 025P 25,909,833 $1,372,259
3800 31 025PG 37,902,000 $1,370,915
i i. .�
21 -Summary
31 -Summary
i i
ID-Summary 170,443,375
Unbilled - input tab, deferral calc workbook
G:\CLOSE\202502\Revenue\REVUNBL\REVUNBLD - E\202502 SOX Electric Unbilled .xlsx
Idaho Q1 PCA Filing Page 28 of 46

Page:1
_ _ Power Transaction Register Date:03/03/2025 11:29:50 AM
mid,V,sra Database:NUCUT
Profit Center: POWER arpptr
Contract Month: 202502 0
Direction: PURCHASE
Counterparty: Clearwater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 28 Drake IT 278613 AVST CORP Energy Sys Opt 32,256.000 37,902.000 $36.170 1,370,915.34
POWER Total: 32,256.000 37,902.000 1,370,915.34
PFI Total: 32,256.000 37,902.000 11inputtab 1,370,915.34
NON-INTERCOMPANY TOTAL: 32,256.000 37,902.000 1,370,915.34
TOTAL PURCHASES: 32,256.000 37,902.000 1,370,915.34
Idaho Q1 PCA Filing Page 29 of 46

Page:1
_ _ Power Transaction Register Date:03/03/2025 02:39:19 PM
mid,V,sra Database:NUCUT
Profit Center: POWER" arpptr
Contract Month: 202502
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 28 SllkworthLT 262025 AVST CORP Energy Sys Opt 2,352.000 1,437.000 $43.810 62,954.97
POWER Total: 2,352.000 1,437.000 62,954.97
STRA Total: 2,352.000 1,437.000 v 62,954.97
NON-INTERCOMPANY TOTAL: 2,352.000 1,437.000 62,954.97
TOTAL PURCHASES: 2,352.000 1,437.000 62,954.97
Used on WA Monthly tab as well
as the Solar Select tab of 2025 WA
ID Actual Deferrals Workbook.
Idaho Q1 PCA Filing Page 30 of 46

Avista Corporation Journal Entry Printed 03/04/2025 at 12:53 PM
Journal: 240-EIM DEFERRAL Effective Date: 202502
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:03/04/2025 12:53 PM
Type: C Submitted by: Kord Parnell Approval Requested:03/04/2025 12:53 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 2,345.41 0.00 Provisional EIM WA-202502 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 16,090.47 0.00 Provisional EIM WA-202502 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 18,435.88 Provisional EIM WA-202502 Deferral
ACCT
Totals: 18,435.88 18,435.88
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 182334-Regulatory Asset-EIM 885 D57- (29,129.96) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-202502 Amortization
20 03805834-EIM Deferral-ID 407334-Amort of EIM Defer 885 D57- 29,129.96 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-202502 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- 0 (23,785.20)0001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202502
40 02807414-EIM Interest Deferral-WA 407439-Amort EIM Defferal 885 D57- (18,801.48) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:Provisional EIM WA-202502 Amortization
50 02807414-EIM Interest Deferral-WA 407439-Amort EIM Defferal 885 D57- 365.60 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:Provisional EIM WA-202502 Addition Adjustment
Total: (42,221.08)
Page 1 of 2
Idaho Q1 PCA Filing Page 31 of 46

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FIRST QUARTER 2025
MONTH OF MARCH
Idaho Q1 PCA Filing Page 32 of 46

Avista Corporation Journal Entry Printed 04/07/2025 at 9:39 AM
Journal: 480-ID PCA Effective Date: 202503
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:04/07/2025 9:39 AM
Type: C Submitted by: Jennifer Hossack Approval Requested:04/07/2025 9:39 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 197,621.00 V 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 197,621.00vCurrent Deferral Reg Asset-PCA
DEFERRAL 1
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 33,392.00 v' 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 33,392.00vReg Asset ID PCA Deferral
DEFERRAL 1
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 671,679.00%/ 0.00 Interest on Deferral 182387
DEFERRAL 3
30 001 557390-IDAHO PCA AMT ED ID DL 0.00 671,679.00vinterest on Deferral
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 23,874.00VAmortizing Deferral
DEFERRAL 3
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 23,874.00 v 0.00 Amortizing Deferral Expense
DEFERRALS
Totals: 926,566.00 926,566.00
�� 04/07/25
Explanation: 91��
repared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and repare y Jennifer
f�fer 4/7/25
interest&DFIT entries. Affdd
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1
Idaho Q1 PCA Filing Page 33 of 46

Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
?9?11
0.41667%
2025 0.41667
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,835)
1/31/2025 182385 (7,714,835 1,447,025 28,985 32,145 9,165,020 9,165,020 0 DJ240 EIM Deferral
2/28/2025 182385 9,165,020 1,165,452 23,785 38,188 8,013,971 8,013,971 0
3/31/2025 182385 (8,013,971) R-oi 197,621 V/ A 22,795 33,392 8,222,189.00 7,991,176 231,013
4/30/2025 182385
5/31/20251 182385
6/30/2025 182385
This account moves to the Pendin tab
6/30/2025 182386 This account moves from the Pending tab
7/31/2025 182386 WA 1-937&CETA Compliance&EIM Deferral
8/31/2025 182386
9/30/2025 182386
10/31/2025 182386
11/30/2025 182386
12/31/2025 1823861 7 1 1 1
(197,621) (33,392)
Entry:
Debit Credit
557380 ED ID 197,621%/ Idaho PCA-Def
182385 ED ID 197,621 voRegulatory Asset ID PCA Deferral
431600 ED ID 33,392%/ Interest Expense Energy Deferrals
182385 ED ID 33,392 ,Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx
Idaho Q1 PCA Filing Page 34 of 46

Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 0.41667
2025 0.41667
Balance Interest Balance with
Month Ending Account Be .Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182387 (7,197,200.91)
1/31/2025 182387 7,197,201 766,605 29,989 6,460,584.91 6,460,584.91
2/28/2025 182387 6,460,585 757,753 26,919 5,729,750.91 5,729,750.91
3/31/2025 182387 5,729,751 R-021671,679 23,874 5,081,946 5,729,751 647,805
4/30/2025 182387
5/31/2025 182387
6/30/2025 182387
7/31/2025 182387
8/31/2025 182387
9/30/2025 182387
10/31/2025 182387
This account moves to the Pending tab
10/31/20251 182385 This account moves from the Pending tab
11/30/2025 182385 0
12/31/20251 182385
671,679 .......
Entry:
Debit Credit
182387 ED ID 671,679,/ Regulatory Asset ID PCA Deferral
557390 ED ID 671,679yt'daho PCA Amt
431600 ED ID 23,874V Interest Expense Energy Deferrals
182387 ED ID 23,874 egulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCAQ025 ID PCA\2025 DJ480 ID PCA.xlsx
Idaho Q1 PCA Filing Page 35 of 46

Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
1 555 Purchased Power $54,789,992 $14,649,944 $22,918,792 $17,154,312 $66,944 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($51,766,010) ($15,815,928) ($17,283,171) ($18,540,183) ($126,728) $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $11,731,225 $3,455,873 $4,522,795 $3,752,557 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $36,924,128 $13,795,379 $12,944,613 $10,184,136 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($8,826,666) ($2,968,699) ($2,980,575) ($2,877,392) $0 $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $7,159,929 $2,251,109 $2,251,996 $2,656,824 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $194,166 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $69,252 $7,057 $8,599 $53,596 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $50,335,800 $15,439,457 $22,447,771 $12,448,572� ($59,784) $0 $0 $0 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Janl25 Febl25 Mar/25 Apr/25 May125 Jun/25 Jull25 Augl25 Sep/25 Octl25 Novl25 Dec/25
10 555 Purchased Power $ 21,938,944 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 5,942,565 6,184,512 6,489,810 6,556,792.00
11 447 Sale for Resale $ (6,794,023) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (7,072,562) (3,997,529) (2,672,014) (4,453,080.00)
12 501 Thermal Fuel $ 8,798,076 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,033,757 2,874,156 2,395,831 3,087,726.00
13 547 CT Fuel $ 21,485,545 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,729,385 8,223,214 8,133,493 10,790,239.00
14 456 Transmission Revenue $ (5,337,956) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (1,714,509) (1,711,129) (1,937,530) (2,146,621.00)
15 565 Transmission Expense $ 4,319,691 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897.00
16 90%Palouse Wind and Rattlesnake Flats $ 7,328,250 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project($ (251,751) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917.00)
18 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec $ (2,177,718) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) (290,007) (311,801) (548,421) (265,977.00)
19 Montana Invasive Species Expense $ 402,501 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/OtherExp 557 Sep-Dec $ 157,908 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636.00
21 Authorized Net Expense $49,869,467 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624 5,520,092 7,146,329 13,728,063 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense $466,333 ($3,490,820) $5,580,802 ($1,623,649)V' ($9,542,120)
23 Resource Optimization $610,840 $209,703 ($101,488) $502,625 $0 $0 $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense $1,077,173 ($3,281,117) $5,479,314 ($1,121,024)V ($9,542,120)
25 Idaho Allocation 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47
26 Idaho Share $371,302 ($1,131,001) $1,888,720 ($386,417) ($3,289,169)
27 Idaho 100%Activity(Clearwater) ($236,163) ($70,325) ($91,841) ($73,997) $0 $0 $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($667,577) ($406,480) ($501,932) R-03$240,835%/ $10,203,074
28 Rebate
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($532,438) ($1,607,806) $1,294,947 ($219,579) V $6,913,905
30 90%of Net Power Cost Change ($479,194) ($1,447,025) $1,165,452 ($197,621)1/ $6,222,515
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $479,194 $1,447,025 ($1,165,452) $197,621 ($6,222,515)
32 Energy Imbalance Market Incremental O&M Costs $83,961 $32,205 $26,428 $25,328 $0 $0 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $75,565 $28,985 $23,785 $22,795 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($75,565) ($28,985) ($23,785) ($22,795) $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $403,629 ($1,418,040) $1,189,237 ($174,826) $6,222,515 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Page 1 of 4
2025 WA ID Actual Deferrals.xlsx-4/7/2025
Idaho Q1 PCA Filing Page 36 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
555 PURCHASED POWER
1 Other Short-Term Purchases $14,091,108 $2,347,807 $9,949,684 $1,726,673 $66,944 $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(not in settlement) $4,182,243 $1,394,081 $1,394,081 $1,394,081 $0 $0 $0 $0 $0 $0 $0 $0 $0
3 Chelan County PUD(in settlement) $5,371,944 $1,790,648 $1,790,648 $1,790,648 $0 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells Settlement) $100,138 $37,007 $27,060 $36,071 $0 $0 $0 $0 $0 $0 $0 $0 $0
5 Douglas County PUD(Wells) $283,167 $94,389 $94,389 $94,389 $0 $0 $0 $0 $0 $0 $0 $0 $0
6 Grant County PUD(Priest Rapids/Wanapum) $8,451,270 $2,817,090 $2,817,090 $2,817,090 $0 $0 $0 $0 $0 $0 $0 $0 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Deer Lake $3,147 $929 $1,062 $1,156 $0 $0 $0 $0 $0 $0 $0 $0 $0
9 Small Power $287,839 $91,551 $67,808 $128,480 $0 $0 $0 $0 $0 $0 $0 $0 $0
10 Clearwater Wind III,LLC $3,385,833 $1,327,691 $986,871 $1,071,271 $0 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Upriver $874,492 $322,436 $129,608 $422,448 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 City of Spokane-Waste-to-Energy $1,821,832 $684,124 $619,347 $518,361 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $484,065 $0 $0 $484,065 $0 $0 $0 $0 $0 $0 $0 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $6,865,576 $2,164,734 $2,373,653 $2,327,189 $0 $0 $0 $0 $0 $0 $0 $0 $0
15 Palouse Wind $5,268,463 $969,296 $1,601,821 $2,697,346 $0 $0 $0 $0 $0 $0 $0 $0 $0
16 Rattlesnake Flat,LLC $2,628,506 $390,336 $753,072 $1,485,098 $0 $0 $0 $0 $0 $0 $0 $0 $0
17 WPM Ancillary Services $394,354 $111,115 $194,678 $88,561 $0 $0 $0 $0 $0 $0 $0 $0 $0
18 Non-Mon.Accruals $296,015 $106,710 $117,920 $71,385 $0 $0 $0 $0 $0 $0 $0 $0 $0
19 Total 555 Purchased Power $54,789,992 $14,649,944 $22,918,792 $17,154,312 $66,944 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $52,707,854 $13,866,745 $21,620,393 $17,220,716 $0 $0 $0 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 $296,015 $106,710 $117,920 $71,385 $0 $0 $0 $0 $0 $0 $0 $0 $0
555700 $1,196,279 $39,120 $572,008 $585,151 $0 $0 $0 $0 $0 $0 $0 $0 $0
20 Solar Select Adjustment ($18,996) ($5,418) ($5,500) ($8,078)V $0 $0 $0 $0 $0 $0 $0 $0 $0
21 555380 $4,382,972 $1,512,232 $1,370,915 $1,499,825V $0 $0 $0 $0 $0 $0 $0 $0 $0
22 Clearwater Adjustment ($4,382,972) ($1,512,232) ($1,370,915) ($1,499,825)V $0 $0 $0 $0 $0 $0 $0 $0 $0
23 Chelan Adj of LMC vs Contract Price ($1,082,417) $ (3,686) $ (87,076) $ (991:655)R-04 _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _
24 Columbia Basin Adj of LMC vs Contract Price ($532,293) $ - $ - $ (532,293)R-OS V $ $ $ $ $ - $ - $ - $
25 Company Absorbed Wind Adjustment ($789,696) ($135,963) ($235,489) ($418,244 $0 $0 $0 $0 $0 $0 $0 $0 $0
555710 $394,354 $111,115 $194,678 $88,561 $0 $0 $0 $0 $0 $0 $0 $0 $0
555740 $2,618,892 $671,321 $741,858 $1,138,769 $66,944 $0 $0 $0 $0 $0 $0 $0 $0
$54,789,992 $14,649,944 $22,918.792 $17.154.312 $66,944 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
26 Short-Term Sales ($39,577,306) ($12,168,965) ($13,083,760) ($14,197,853) ($126,728) $0 $0 $0 $0 $0 $0 $0 $0
27 Nichols Pumping Index Sale ($367,076) ($132,824) ($151,283) ($82,969) $0 $0 $0 $0 $0 $0 $0 $0 $0
28 Soverign/Kaiser Load Following $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
29 Pend Oreille DES ($132,282) ($47,098) ($41,677) ($43,507) $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Merchant Ancillary Services ($11,689,346) ($3,467,041) ($4,006,451) ($4,215,854) $0 $0 $0 $0 $0 $0 $0 $0 $0
31 Total 447 Sales for Resale ($51,766,010) ($15,815,928) ($17,283,171) ($18,540,183) ($126,728) $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($27,065,288) ($8,D42,952) ($10,073,662) ($8,948,674) $0 $0 $0 $0 $0 $0 $0 $0 $0
32 Deduct Revenue From Solar Select $204,593 $64,839 $65,458 $74,296,/ $0 $0 $0 $0 $0 $0 $0 $0 $0
447100 ($1,689,279) ($620,226) $1,031,D40 ($2,100,093) $0 $0 $0 $0 $0 $0 $0 $0 $0
447150 ($7,914,604) ($2,829,559) ($3,357,951) ($1,727,094) $0 $0 $0 $0 $0 $0 $0 $0 $0
447700 ($1,736,278) ($42,410) ($618,313) ($1,075,555) $0 $0 $0 $0 $0 $0 $0 $0 $0
447710 ($394,354) ($111,115) ($194,678) ($88,561) $0 $0 $0 $0 $0 $0 $0 $0 $0
447720 ($11,689,346) ($3,467,041) ($4,006,451) ($4,215,854) $0 $0 $0 $0 $0 $0 $0 $0 $0
447740 ($1,481,454) ($767,464) ($128,614) ($458,648) ($126,728) $0 $0 $0 $0 $0 $0 $0 $0
($51,766,010) ($15,815,928) ($17,283,171) ($18,540,183) ($126,728) $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
33 Kettle Fall.Wood-501110 $2,614,839 $933,844 $797,711 $883,284 $0 $0 $0 $0 $0 $0 $0 $0 $0
34 Kettle Falls Gas-501120 $1,066 $287 $1,741 ($962) $0 $0 $0 $0 $0 $0 $0 $0 $0
35 Colstrip Coal-501140 $9,047,254 $2,521,742 $3,676,147 $2,849,365 $0 $0 $0 $0 $0 $0 $0 $0 $0
36 Colstrip 011-501160 $68,066 $0 $47,196 $20,870 $0 $0 $0 $0 $0 $0 $0 $0 $0
37 Total 501 Fuel Expense $11,731,225 $3.455.873 $4.522,795 $3,752,557 $0 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
38 Kettle Fall. 135,711 47,598 41,680 46,433 - - - - - - - -
39 Colstrip 250,276 90,120 82,086 78,070 - - - - - - - - -
501 FUEL-COST PER TON
40 Kettle Fall. wood $19.62 $19.14 $19.02
41 Colstrip coal $27.98 $44.78 $36.50
2025 WA ID Actual Deferrals.xlsx ID Monthly 2
Idaho Q1 PICA Filing Page 37 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 00-25 Nov-25 Dec-25
547 FUEL
42 NE CT Gas-547213 $687 $1,211 $639 ($1,163) $0 $0 $0 $0 $0 $0 $0 $0 $0
43 Boulder Park-547216 $730,928 $90,977 $373,870 $266,081 $0 $0 $0 $0 $0 $0 $0 $0 $0
44 Kettle Falls CT-547211 $7,993 $3,074 $3,102 $1,817 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 Coyote Springs2-547610 $14,685,467 $5,503,409 $4,984,616 $4,197,442 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 Lancaster-547312 $12,832,813 $4,823,423 $4,344,662 $3,664,728 $0 $0 $0 $0 $0 $0 $0 $0 $0
47 Rathdrum CT-547310 $8,666,240 $3,373,285 $3,237,724 $2,055,231 $0 $0 $0 $0 $0 $0 $0 $0 $0
48 Total 547 Fuel Expense $36,924,128 $13,795,379 $12,944,613 $10,184,136 $0 $0 $0 $0 $0 $0 $0 $0 $0
49 TOTAL NET EXPENSE $51,679,335 $16.085.268 $23,103,029 $12,550,822 ($59,784) $0 $0 $0 $0 $0 $0 $0 $0
0202501 j 202502 j 202503 202504 202505 202506 202507 202508 202509 202510 202511 202512
456 TRANSMISSION REVENUE
50 456100 ED AN ($7,248,207) ($2,462,659) ($2,391,307) ($2,394,241) $0 $0 $0 $0 $0 $0 $0 $0 $0
51 456120 ED AN-BPA Trans. ($231,000) ($77,000) ($77,000) ($77,000) $0 $0 $0 $0 $0 $0 $0 $0 $0
52 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
53 456030 ED AN-Clearwater Trans ($462,335) ($154,335) ($154,000) ($154,000) $0 $0 $0 $0 $0 $0 $0 $0 $0
54 456130 ED AN-Ancillary Services Revenue ($394,354) ($111,115) ($194,678) ($88,561) $0 $0 $0 $0 $0 $0 $0 $0 $0
55 456017 ED AN-Low Voltage ($30,189) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0 $0 $0
56 456700 ED ID-Low Voltage ($15,699) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0 $0 $0
57 456705 ED AN-Low Voltage ($444,882) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0 $0 $0
58 Total 456 Transmission Revenue ($8,826,666) ($2,968,699) ($2,980,575) ($2,877,392) $0 $0 $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
59 565000 ED AN $7,141,998 $2,245,132 $2,246,019 $2,650,847 $0 $0 $0 $0 $0 $0 $0 $0 $0
60 565710 ED AN $17,931 $5,977 $5,977 $5,977 $0 $0 $0 $0 $0 $0 $0 $0 $0
61 Total 565 Transmission Expense $7,159,929 $2,251,109 $2,251,996 $2,656,824 $0 $0 $0 $0 $0 $0 $0 $0 $0
557 Expense
62 557165 ED AN CAISO $33,876 $2,984 $4,818 $26,074 $0 $0 $0 $0 $0 $0 $0 $0 $0
63 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
64 557018 ED AN Merchandis $7,724 $4,073 $3,781 ($130) $0 $0 $0 $0 $0 $0 $0 $0 $0
-557020 ED AN-Tariff Cost $27,652 $0 $0 $27,6521 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 Total 557 ED AN Broker&Related Fees $69,252 $7,057 $8,599 $53,596 $0 $0 $0 $0 $0 $0 $0 $0 $0
537 Expense
66 537000 ED AN-MT Invasive Species $194,166 $64,722 $64,722 $64,722
68 Total 537 ED AN MT Invasive Species $194,166 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
69 Econ Dispatch-557010 $6,884,388 $1,480,819 $2,380,180 $3,023,389 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Econ Dispatch-557150 ($5,141,252) ($1,868,318) ($2,621,649) ($651,285) $0 $0 $0 $0 $0 $0 $0 $0 $0
71 Gas Bookouts-557700 $895,080 $468,775 $116,900 $309,405 $0 $0 $0 $0 $0 $0 $0 $0 $0
72 Gas Bookouts-557711 ($895,080) ($468,775) ($116,900) ($309,405) $0 $0 $0 $0 $0 $0 $0 $0 $0
73 Intraco Thermal Gas-557730 $2,946,890 $1,155,447 $760,783 $1,030,660 $0 $0 $0 $0 $0 $0 $0 $0 $0
74 Fuel Dispatch-456010 ($190,562) $224,169 ($56,875) ($357,856) $0 $0 $0 $0 $0 $0 $0 $0 $0
75 Fuel Dispatch456015 ($3,061,747) ($661,280) ($497,104) ($1,903,363) $0 $0 $0 $0 $0 $0 $0 $0 $0
76 Other Elec Rev-Extraction Plant Cr-456018 ($138,514) ($42,833) ($50,849) ($44,832) $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Other Else Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
78 Intraco Thermal Gas456730 ($732,171) ($77,453) ($16,045) ($638,673) $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Fuel Bookouts-456711 $267,360 $61,063 $33,576 $172,721 $0 $0 $0 $0 $0 $0 $0 $0 $0
80 Fuel Bookouts-456720 ($267,360) ($61,063) ($33,576) ($172,721) $0 $0 $0 $0 $0 $0 $0 $0 $0
81 Other Purchases and Sales Subtotal $567,032 $210,551 ($101,559) $458.040 $0 $0 $0 $0 $0 $0 $0 $0 $0
82 Misc Revs 456016 ED AN $43,635 ($900) $0 $44,535 $0 $0 $0 $0 $0 $0 $0 $0 $0
83 REC Revenue Subtotal $43,635 ($900) $0 $44,535 $0 $0 $0 $0 $0 $0 $0 $0 $0
84 Misc.Power Exp.Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
85 Misc.Power Exp.Subtotal $0 $0 $0 $0 $0
86 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
87 Wind REC Exp Actual 557395 $173 $52 $71 $50 $0 $0 $0 $0 $0 $0 $0 $0 $0
88 Wind REC Subtotal $173 $52 $71 $50 $0
2025 WA ID Actual Deferrals.xlsx ID Monthly 3
Idaho Q1 PICA Filing Page 38 of 46

Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
89 456030 ED ID-Clearwater Trans $45,142 $14,308 $15,434 $15,400 $0 $0 $0 $0 $0 $0 $0 $0 $0
90 456380-ED-ID-Clearwater REC Revenue ($281,305) ($84,633) ($107,275) ($89,397) $0 $0 $0 $0 $0 $0 $0 $0 $0
91 Clearwater ($236,163) ($70,325) ($91,841) ($73,997) $0 $0 $0 $0 $0 $0 $0 $0 $0
92 Net Resource Optimization $610,840 $209,703 ($101,488) $502,625 $0 $0 $0 $0 $0 $0 $0 $0 $0
93 EIM Incremental O&M Costs(Idaho share) $83,961 $32,205 $26.428 B $25,328
94 Adjusted Actual Net Expense $50,734,654 $15,611,040 $22,280,870 $12,902,528 ($59,784)
DA 22,795.20 -
0.90 =
©25,328.00 T+
2025 WA ID Actual Deferrals.xlsx ID Monthly 4
Idaho Q1 PCA Filing Page 39 of 46

Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2025
Retail Revenue Credit excluding
Clearwater-MWh Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 YTD
Total Billed Sales 312,860 309,308 274,035 (41,466) 854,737
Deduct Prior Month Unbilled (137,264) (145,445) (132,541)v/ (124,764) (540,014)
Add Current Month Unbilled 145,445 132,541 124,764%/ 402,750
Total Retail Sales 321,041 296,404 266,258 (166,230) 717,473
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 218,497 235,421 260,464 297,899 856,455
Difference from Test Year 16,591 20,487 (9,830) (416,452) (389,204)
Load Change Adjustment Rate- $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50
$/MWh
Total Load Change Adjustment-$ $406,480 $501,932 R-031($240,835) ($10,203,074) ($9,535,497)
Page 4 of 4
Idaho Q1 PCA Filing Page 40 of 46

11
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202503 State Code:ID V
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter City YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 (306,706) 0 0 (1,041,406)
0011-GENERAL SERVICE 0 0 (188,098) 0 0 (585,614)
0012-RESID&FARM-GEN SERV 0 0 (9,707) 0 0 (32,370)
0021-LARGE GENERAL SERV 0 0 (23,502) 0 0 (79,172)
0022-RESID&FRM-LGE GEN SE 0 0 (1,687) 0 0 (5,449)
0025-EXTRA LGE GEN SERV 0 0 (70,101) 0 0 (218,769)
0031-PUMPING SERVICE 0 0 (8,064) 0 0 (24,243)
0032-PUMPING SVC RES&FRM 0 0 (635) 0 0 (2,075)
0042-CO OWND ST LTS SO VA 0 0 (1,055) 0 0 (2,977)
0044-CST OWND ST LT SO VA 0 0 (52) 0 0 (154)
0045-CUST OWND ST LT ENGY 0 0 (56) 0 0 (169)
0046-CUST OWND ST LT S V 0 0 (190) 0 0 (569)
0047-AREA LIGHT-COM&INDUS 0 0 (48) 0 0 (147)
0048-AREA LGHT-FARM&RESID 0 0 (155) 0 0 _ (464)
0049-AREA LGHT-HI PRIES SO 0 0 (410) 0 0 _ (1,190)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (63,738) 0 0 (209,525)
10023-DCFC-ID 0 0 (20) 0 0 (70)
Overall-Summary 0 01 (674,225)1 0 0 3
Page 1 of 3 Run Date:Apr 5,2025
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st w/GRC
a-Dz (671,679�/
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202503 Revenue_RateSch_CM_YTD for ID PCA.xlsx 4/5/2025 9:41 AM
Idaho Q1 PCA Filing Page 41 of 46

Revenue By Revenue Class Data Source:Financial Reporting
Electric,/ Data Updated Daily
State Code:ID
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters I YTD Usage I YTD Revenue Amt
202503 V ED 01 01 RESIDENTIAL 128,603 129,557,334 14,643,207 126,524 439,700,295 48,757,409
21 21 FIRM COMMERCIAL 19,252 87,439,404 7,941,225 18,735 274,498,119 24,508,707
31 31 FIRM-INDUSTRIAL 315 94,108,575 4,781,982 3061 296,662,840 15,230,713
39 39 FIRM-PUMPING-IRRIGATION ONLY 37 26,715 3,742 36 90,769 12,202
51 51 LIGHTING-PUBLIC STREET AND HIWAY 202 963,557 261,931 192 1,653,069 743,933
80 80INTERDEPARTMENT REVENUE 54 241,868 21,727 54 813,711 71,550
83 83 MISC-SERVICE REVENUE SNP 0 0 10,504 0 0 27,120
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 28,643
OD OD Other Electric Direct 0 0 50or- 0 0 1,300
RP RP Rent Permits 0 0 10 0 0 1,160
ED-Summary 148,463 311,937,453 27,674,375 145,846 1,013,418,803 89,382,736
202503-Summary 148,463 311,937,453 27,674,375 145,846 1,013,418,803 89,382,736
Overall-Summary 148,463 311,937,453 V 27,674,375 145,846 1,013,418,803 89,382,736
Page 2 of 4 Run Date: Apr 5,2025
Billed Sales-input tab,deferral calc workbook
IFor Internal Use Only I
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202503 Revenue By Revenue Class ID.xlsx 8:52 AM 8:52 AM
Idaho Q1 PCA Filing Page 42 of 46

Current Month Journal Entry
Jurisdiction: ID V
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
3800 01 001 37,457,918 $4,255,438
01 01 RESIDENTIAL 3800 01 012 1,173,174 $138,963
3800 01 022 206,072 $16,783
3800 01 032 73,689 $12,239
21 21 FIRM COMMERCIAL 3800 21 011 22,240,036 $1,963,793I
3800 21 021 1,878,588 $136,015
3800 21 025 4,902,372 $295,461
3800 21 031 705,292 $79,325
3800 31 011 666,621 $56,131
3800 31 021 992,1531 $70,4691
3800 31 025 25,633,411 $1,520,913
31 FIRM-INDUSTRIAL 3800 31 031 274,622 $30,242
31 31 FIRM INDUSTRIAL 3800 31 025P 28,559,941 $1,514,119
31 FIRM-INDUSTRIAL 3800 31 025PG 41,466,000 $1,499,825
01 -Summary
21 -Summary
31 -Summary $4,691,700
ID-Summary 166,229,889
Unbilled - input tab, deferral calc workbook
G:\CLOSE\202503\Revenue\REVUNBL\REVUNBLD - E\SOX Electric Unbilled.xlsx 4/4/2025 1:38 PM
Idaho Q1 PCA Filing Page 43 of 46

Page:1
_ _ Power Transaction Register Date:04/01/2025 12:29:09 PM
mid,V,sra Database:NUCUT
Profit Center: POWER arpptr
Contract Month: 202503
Direction: ALL
Counterparty: Clearwater Paper Corporation,/
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 31 Drake IT 278613 AVST CORP Energy Sys Opt 35,664.000 41,466.000 $36.170 1,499,825.22
POWER Total: 35,664.000 41,466.000 1,499,825.22
PFI Total: 35,664.000 41,466.000 Input tab 1,499,825.22
NON-INTERCOMPANY TOTAL: 35,664.000 41,466.000 1,499,825.22
TOTAL PURCHASES: 35,664.000 41,466.000 1,499,825.22
Idaho Q1 PCA Filing Page 44 of 46

Page:1
_ _ Power Transaction Register Date:04/01/2025 01:29:16 PM
mid,V,sra Database:NUCUT
Profit Center: POWER arpptr
Contract Month: 202503
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 31 SllkworthLT 262025 AVST CORP Energy Sys Opt 3,472.000 3,229.000 $43.810 141,462.49
POWER Total: 3,472.000 3,229.000 141,462.49
STRA Total: 3,472.000 3,229.000 �/ 141,462.49
NON-INTERCOMPANY TOTAL: 3,472.000 3,229.000 141,462.49
TOTAL PURCHASES: 3,472.000 3,229.000 141,462.49
Used on WA Monthly tab as well as the
Solar Select tab of 2025 WA ID Actual
Deferrals Workbook.
Idaho Q1 PCA Filing Page 45 of 46

Avista Corporation Journal Entry Printed 04/02/2025 at 10:05 AM
Journal: 240-EIM DEFERRAL Effective Date: 202503
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:04/02/2025 10:04 AM
Type: C Submitted by: Kord Parnell Approval Requested:04/02/2025 10:05 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 2,245.03 0.00 Provisional EIM WA-202503 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 16,556.45 0.00 Provisional EIM WA-202503 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 18,801.48 Provisional EIM WA-202503 Deferral
ACCT
Totals: 18,801.48 18,801.48
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 182334-Regulatory Asset-EIM 885 D57- (29,129.96) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-202503 Amortization
20 03805834-EIM Deferral-ID 407334-Amort of EIM Defer 885 D57- 29,129.96 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:EIM Deferral ID-202503 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- Q (22,795.20)\/001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202503
40 02807414-EIM Interest Deferral-WA 407439-Amort EIM Defferal 885 D57- (18,801.48) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:Provisional EIM WA-202503 Amortization
Total: (41,596.68)
Explanation:
To record EIM Deferred costs in accordance with IPUC Order No.34606-
Post costs of which 90%are to be deferred through the PCA.
Page 1 of 2
Idaho Q1 PCA Filing Page 46 of 46