20250731Q2 Idaho Quarterly PCA.pdf

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
SECOND QUARTER 2025
MONTH OF APRIL
Idaho Q2 PCA Filing Page 1

Avista Corporation Journal Entry Printed 05/06/2025 at 2:28 PM
Journal: 480-ID PCA Effective Date: 202504
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:05/06/2025 2:20 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:05/06/2025 2:28 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 1,072,522.00 a 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 1,072,522.00,Current Deferral Reg Asset-PCA
DEFERRALI
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 34,259.00 0 0.00 Interest on Deferral 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 34,259.00vReg Asset ID PCA Deferral
DEFERRALI
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 625,760.00V 0.00 Amortizing Deferral
DEFERRAL
30 001 557390-IDAHO PCA AMT ED ID DL 0.00 625,760.00,/Amortizing Deferral Expense
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 21,175.00v'Amortizing Deferral Interest
DEFERRAL
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 21,175.00 a 0.00 Amortizing Deferral Interest Expense 182387
DEFERRALS
Totals: 1,753,716.00 1,753,716.00
Explanation: e� 05/06/25
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and Amy f�N f 5/6/25
interest&DFIT entries. �f
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1
Idaho Q2 PCA Filing Page 2

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) 197,621 22,795 33,392 8,222,189.00 8,222,189 -
4/30/2025 182385 8,222,189 R-o> 1,072,522 28,878 34,259 9,300,092.00 8,193,310 1,106,782
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
(1,072,522) (34,259)
Entry:
Debit Credit
557380 ED ID 1,072,522 V Idaho PCA-Def
182385 ED ID 1,072,522 Regulatory Asset ID PCA Deferral
431600 ED ID 34,259 Interest Expense Energy Deferrals
182385 ED ID 34,259%oRegulatory Asset ID PCA Deferral
Idaaho� 2PCA ll'llnaa Page 3
H:\Power Deferra s\Power efertal Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

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 (7,197,200.91:
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 5,729,751 671,679 23,874 5,081,946 5,081,946
4/30/2025 182387 5,081,946 R-oz 625,760 21,175 4,477,361 5,081,946 604,585
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
625,760 (21,175)
Entry:
Debit Credit
182387 ED ID 625,760 J Regulatory Asset ID PCA Deferral
557390 ED ID 625,760 vjdaho PCA Amt
431600 ED ID 21,175 Interest Expense Energy Deferrals
182387 ED ID 21,175vRegulatory Asset ID PCA Deferral
Idaho Q2 PCA Filing Page 4
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

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 $70,229,918 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $0 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($68,552,765) ($15,815,928) ($17,283,171) ($18,540,163) ($16,913,483) $0 $0 $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $13,428,450 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $0 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $42,325,551 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $0 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($11,433,214) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) $0 $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $9,636,272 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $0 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $258,888 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $126,418 $7,057 $8,599 $53,596 $57,166 $0 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $56,019,518 $15,439,457 $22,447,771 $12,448,572 $5,683,718 V $0 $0 $0 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Janl25 Febl25 Mar/25 Apr/25 Mayl25 Jun/25 Jul/25 Augl25 Sep/25 Oct/25 Nov/25 Dec/25
10 555 Purchased Power $ 27,611,813 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 $ (11,024,896) (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 $ 10,858,521 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 $ 25,581,308 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 $ (7,053,883) (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 $ 5,759,588 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 $ 9,771,000 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($ (335,668) (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 $ (2,563,192) (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 $ 536,668 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/OtherExp 557 Sep-Dec $ 210,544 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 $59,351,803 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 ($3,332,285) ($3,490,820) $5,580,802 ($1,623,649) ($3,798,618)t/
23 Resource Optimization $251,625 $209,703 ($101,488) $502,625 ($359,215)1/ $0 $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense ($3,080,660) ($3,281,117) $5,479,314 ($1,121,024) ($4,157,833),/
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 ($1,061,903) ($1,131,001) $1,888,720 ($386,417) ($1,433,205)d
27 Idaho 100%Activity(Clearwater) ($309,058) ($70,325) ($91,841) ($73,997) ($72,695)1/ $0 $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-)
28 Rebate ($353,168) ($406,480) ($501,932) $240,835 R-03$314,409
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($1,724,129) ($1,607,806) $1,294,947 ($219,579) ($1,191,691)d
90%of Net Power Cost Change ($1,551,716) ($1,447,025) $1,165,452 ($197,621) R-01($1,072,522)
30
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $1,551,716 $1,447,025 ($1,165,452) $197,621 $1,072,522
32 Energy Imbalance Market Incremental O&M Costs $116,048 $32,205 $26,428 $25,328 $32,087 $0 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $104,443 $28,985 $23,785 $22,795 $28,878 $0 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($104,443) ($28,985) ($23,785) ($22,795) ($28,878) $0 $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $1,447,273 ($1,418,040) $1,189,237 ($174,826) ($1,043,644) #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Idaho Q2 PICA Filing Pag�a9e 1 of 4
2025 WA ID Actual Deferrals.xlsx-5/6/2025

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 Oiher Short-Term Purchases $14,006,467 $2,347,807 $9,949,684 $1,726,673 ($17,697) $0 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(not in settlement) $5,576,324 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $0 $0 $0 $0 $0 $0 $0 $0
3 Chelan County PUD(in settlement) $7,162,592 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $0 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells Settlement) $151,870 $37,007 $27,060 $36,071 $51,732 $0 $0 $0 $0 $0 $0 $0 $0
5 Douglas County PUD(Wells) $377,556 $94,389 $94,389 $94,389 $94,389 $0 $0 $0 $0 $0 $0 $0 $0
6 Grant County PUD(Priest Rapids/Wanapum) $11,285,284 $2,817,090 $2,817,090 $2,817,090 $2,834,014 $0 $0 $0 $0 $0 $0 $0 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Deer Lake $3,914 $929 $1,062 $1,156 $767 $0 $0 $0 $0 $0 $0 $0 $0
9 Small Power $430,955 $91,551 $67,808 $128,480 $143,116 $0 $0 $0 $0 $0 $0 $0 $0
10 Clearwater Wind III,LLC $4,287,713 $1,327,691 $986,871 $1,071,271 $901,880 $0 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Upriver $1,231,300 $322,436 $129,608 $422,448 $356,808 $0 $0 $0 $0 $0 $0 $0 $0
12 City of Spokans-Waste-to-Energy $2,299,689 $684,124 $619,347 $518,361 $477,857 $0 $0 $0 $0 $0 $0 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $2,753,987 $0 $0 $484,065 $2,269,922 $0 $0 $0 $0 $0 $0 $0 $0
14 Ralhdrum Power,LLC(Lancaster PPA) $8,950,880 $2,164,734 $2,373,653 $2,327,189 $2,085,304 $0 $0 $0 $0 $0 $0 $0 $0
15 Palouse Wind $7,182,582 $969,296 $1,601,821 $2,697,346 $1,914,119 $0 $0 $0 $0 $0 $0 $0 $0
16 Rattlesnake Flat,LLC $3,769,117 $390,336 $753,072 $1,485,098 $1,140,611 $0 $0 $0 $0 $0 $0 $0 $0
17 WPM Ancillary Services $481,846 $111,115 $194,678 $88,561 $87,492 $0 $0 $0 $0 $0 $0 $0 $0
18 Non-Mon.Accruals $277,842 $106,710 $117,920 $71,385 ($18,173) $0 $0 $0 $0 $0 $0 $0 $0
19 Total 555 Purchased Power $70,229,918 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $0 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $70,192,404 $13,866,745 $21,620,393 $17,220,716 $17,484,550 $0 $0 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 ($100,880) $0 $0 $0 ($100,880) $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 $277,842 $106,710 $117,920 $71,385 ($18,173) $0 $0 $0 $0 $0 $0 $0 $0
555700 $1,404,711 $39,120 $572,008 $585,151 $208,432 $0 $0 $0 $0 $0 $0 $0 $0
20 Solar Select Adjustment ($29,877) ($5,418) ($5,500) ($8,078) ($10,881)vf $0 $0 $0 $0 $0 $0 $0
21 555380 $5,919,908 $1,512,232 $1,370,915 $1,499,825 $1,536,936/ $0 $0 $0 $0 $0 $0 $0 $0
22 Clearwater Adjustment ($5,919,908) ($1,512,232) ($1,370,915) ($1,499,825) ($1,536,936)� $0 $0 $0 $0 $0 $0 $0 $0
23 Chelan Adj of LMC vs Contract Price ($1,896,497) $ (3,686) $ (87,076) $ (991,655) $ (814,080) R-04 - $ - $ - $ - $ - $ - $ - $24 Columbia Basin Adj of LMC vs
-
25 Company Absorbed Wind Adjustment Contract Price ($1,095,890)69) $ ($135,963) $ ($235,489) $ (532293)($418,244) $ (($305,473) R-05 V $0 $ $0 $ $0 $ $0 $ i $ $$0 $0 $0
555710 $481,846 $111,115 $194,678 $88,561 $87,492 $0 $0 $0 $0 $0 $0 $0 $0
555740 $2,662,428 $671,321 $741,858 $1,138,769 $110,480 $0 $0 $0 $0 $0 $0 $0 $0
$70,229,918 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
26 Short-Term Sales ($51,179,148) ($12,168,965) ($13,083,760) ($14,197,853) ($11,728,570) $0 $0 $0 $0 $0 $0 $0 $0
27 Nichols Pumping Index Sale ($430,788) ($132,824) ($151,283) ($82,969) ($63,712) $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 ($176,152) ($47,098) ($41,677) ($43,507) ($43,870) $0 $0 $0 $0 $0 $0 $0 $0
30 Merchant Ancillary Services ($16,766,677) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) $0 $0 $0 $0 $0 $0 $0 $0
31 Total 447 Sales for Resale ($68,552,765) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) $0 $0 $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($34,676,261) ($8,D42,952) ($10,073,662) ($8,948,674) ($7,610,973) $0 $0 $0 $0 $0 $0 $0 $0
32 Deduct Revenue From Solar Select $310,603 $64,839 $65,458 $74,296 $106,0101/ $0 $0 $0 $0 $0 $0 $0 $0
447100 ($3,370,607) ($620,226) $1,031,D40 ($2,100,093) ($1,681,328) $0 $0 $0 $0 $0 $0 $0 $0
447150 ($9,267,816) ($2,829,559) ($3,357,951) ($1,727,094) ($1,353,212) $0 $0 $0 $0 $0 $0 $0 $0
447700 ($2,195,071) ($42,410) ($618,313) ($1,075,555) ($458,793) $0 $0 $0 $0 $0 $0 $0 $0
447710 ($481,846) ($111,115) ($194,678) ($88,561) ($87,492) $0 $0 $0 $0 $0 $0 $0 $0
447720 ($16,766,677) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) $0 $0 $0 $0 $0 $0 $0 $0
447740 ($2,105,090) ($767,464) ($128,614) ($458,648) ($750,364) $0 $0 $0 $0 $0 $0 $0 $0
($68,552,765) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
33 Kettle Fall.Wood-501110 $2,609,731 $933,844 $797,711 $883,284 ($5,108) $0 $0 $0 $0 $0 $0 $0 $0
34 Kettle Falls Gas-501120 ($4,335) $287 $1,741 ($962) ($5,401) $0 $0 $0 $0 $0 $0 $0 $0
35 Colstrip Coal-501140 $10,743,910 $2,521,742 $3,676,147 $2,849,365 $1,696,656 $0 $0 $0 $0 $0 $0 $0 $0
36 Colstrip 011-501160 $79,144 $0 $47,196 $20,870 $11,078 $0 $0 $0 $0 $0 $0 $0 $0
37 Total 501 Fuel Expense $13,428,450 $3.455.873 $4.522.795 $3,752,557 $1,697,225 $0 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
38 Kettle Fall. 135,711 47,598 41,680 46,433 - - - - - - - -
39 Colstrip 296,972 90,120 82,086 78,070 46,696 - - - - - - - -
501 FUEL-COST PER TON
40 Kettle Falls wood $19.62 $19.14 $19.02
41 Colstrip coal $27.98 $44.78 $36.50 $36.33
Idaho Q2 PICA Filing Page 6
2025 WA ID Actual Deferrals.xlsx ID Monthly 2

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 ($4,395) $1,211 $639 ($1,163) ($5,082) $0 $0 $0 $0 $0 $0 $0 $0
43 Boulder Park-547216 $889,874 $90,977 $373,870 $266,081 $158,946 $0 $0 $0 $0 $0 $0 $0 $0
44 Kettle Falls CT-547211 $18,075 $3,074 $3,102 $1,817 $10,082 $0 $0 $0 $0 $0 $0 $0 $0
45 Coyote Springs2-547610 $17,329,496 $5,503,409 $4,984,616 $4,197,442 $2,644,029 $0 $0 $0 $0 $0 $0 $0 $0
46 Lancaster-547312 $14,128,030 $4,823,423 $4,344,662 $3,664,728 $1,295,217 $0 $0 $0 $0 $0 $0 $0 $0
47 Rathdrum CT-547310 $9,964,471 $3,373,285 $3,237,724 $2,055,231 $1,298,231 $0 $0 $0 $0 $0 $0 $0 $0
48 Total 547 Fuel Expense $42,325,551 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $0 $0 $0 $0 $0 $0 $0 $0
49 TOTAL NET EXPENSE $57,431,154 $16.085.268 $23.103,029 $12,550,822 $5,692,035 $0 $0 $0 $0 $0 $0 $0 $0
202501 202502 j 202503 202504 0 202505 202506 202507 202508 202509 202510 202511 202512
456 TRANSMISSION REVENUE
50 456100 ED AN ($9,378,173) ($2,462,659) ($2,391,307) ($2,394,241) ($2,129,966) $0 $0 $0 $0 $0 $0 $0 $0
51 456120 ED AN-BPA Trans. ($308,000) ($77,000) ($77,000) ($77,000) ($77,000) $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 ($610,835) ($154,335) ($154,000) ($154,000) ($148,500) $0 $0 $0 $0 $0 $0 $0 $0
54 456130 ED AN-Ancillary Services Revenue ($481,846) ($111,115) ($194,678) ($88,561) ($87,492) $0 $0 $0 $0 $0 $0 $0 $0
55 456017 ED AN-Low Voltage ($40,252) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0 $0
56 456700 ED ID-Low Voltage ($20,932) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0 $0
57 456705 ED AN-Low Voltage ($593,176) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0 $0
58 Total 456 Transmission Revenue ($11,433,214) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) $0 $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
59 565000 ED AN $9,612,364 $2,245,132 $2,246,019 $2,650,847 $2,470,366 $0 $0 $0 $0 $0 $0 $0 $0
60 565710 ED AN $23,908 $5,977 $5,977 $5,977 $5,977 $0 $0 $0 $0 $0 $0 $0 $0
61 Total 565 Transmission Expense $9,636,272 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $0 $0 $0 $0 $0 $0 $0 $0
557 Expense
62 557165 ED AN CAISO $91,042 $2,984 $4,818 $26,074 $57,166 $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
65 557020 ED AN-Tariff Cost $27,652 $0 $0 $27,652 $0 $0 $0 $0 $0 $0 $0 $0 $0
66 Total 557 ED AN Broker S Related Fees $126,418 $7,057 $8,599 $53,596 $57,166 $0 $0 $0 $0 $0 $0 $0 $0
537 Expense
67 537000 ED AN-MT Invasive Species $258,888 $64,722 $64,722 $64,722 $64,722
68 Total 537 ED AN MT Invasive Species $258,888 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
69 Econ Dispatch-557010 $7,356,386 $1,480,819 $2,380,180 $3,023,389 $471,998 $0 $0 $0 $0 $0 $0 $0 $0
70 Econ Dispatch-557150 ($3,469,692) ($1,868,318) ($2,621,649) ($651,285) $1,671,560 $0 $0 $0 $0 $0 $0 $0 $0
71 Gas Bookouts-557700 $1,035,661 $468,775 $116,900 $309,405 $140,581 $0 $0 $0 $0 $0 $0 $0 $0
72 Gas Bookouts-557711 ($1,035,661) ($468,775) ($116,900) ($309,405) ($140,581) $0 $0 $0 $0 $0 $0 $0 $0
73 Intraco Thermal Gas-557730 $3,340,809 $1,155,447 $760,783 $1,030,660 $393,919 $0 $0 $0 $0 $0 $0 $0 $0
74 Fuel Dispatch-456010 ($659,837) $224,169 ($56,875) ($357,856) ($469,275) $0 $0 $0 $0 $0 $0 $0 $0
75 Fuel Dispatch-456015 ($5,003,101) ($661,280) ($497,104) ($1,903,363) ($1,941,354) $0 $0 $0 $0 $0 $0 $0 $0
76 Other Elec Rev-Extraction Plant Cr-456018 ($194,415) ($42,833) ($50,849) ($44,832) ($55,901) $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 Gas-456730 ($1,162,394) ($77,453) ($16,045) ($638,673) ($430,223) $0 $0 $0 $0 $0 $0 $0 $0
79 Fuel Bookouts-456711 $356,886 $61,063 $33,576 $172,721 $89,526 $0 $0 $0 $0 $0 $0 $0 $0
80 Fuel Bookouts-456720 ($356,886) ($61,063) ($33,576) ($172,721) ($89,526) $0 $0 $0 $0 $0 $0 $0 $0
81 Other Purchases and Sales Subtotal $207,756 $210,551 ($101,559) $458,040 ($359,276) $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 $234 $52 $71 $50 $61 $0 $0 $0 $0 $0 $0 $0 $0
88 Wind REC Subtotal $234 $52 $71 $50 $61
Idaho Q2 PICA Filing Page 7
2025 WA ID Actual Deferrals.xlsx ID Monthly 3

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
89 456030 ED ID-Clearwater Trans $60,542 $14,308 $15,434 $15,400 $15,400 $0 $0 $0 $0 $0 $0 $0 $0
90 456380-ED-ID-Clearwater REC Revenue ($369,600) ($84,633) ($107,275) ($89,397) ($88,295) $0 $0 $0 $0 $0 $0 $0 $0
91 Clearwater ($309,058) ($70,325) ($91,641) ($73,997) ($72,895) $0 $0 $0 $0 $0 $0 $0 $0
92 Net Resource Optlmlratlon $251,625 $209,703 ($101,488) $502,625 ($359,215) $0 $0 $0 $0 $0 $0 $0 $0
93 EIM Incremental 08.M Costs(Idaho share) $116,048 $32,205 $26,428 $25,328 $32,087 mv
94 Adjusted Actual Net Expense $56,078,133 $15,611,040 $22,280,870 $12,902,528 $5,283,695
OA 28,878.30 -
0.90 =
©32,087.00 T+
Idaho Q2 PICA Filing Page 8
2025 WA ID Actual Deferrals.xlsx ID Monthly 4

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 312,860 309,308 274,035 255,324 (42,492) 1,109,035
Deduct Prior Month Unbilled (137,264) (145,445) (132,541) (124,764)V (106,829) (646,843)
Add Current Month Unbilled 145,445 132,541 124,764 106,829,/ 509,579
Total Retail Sales 321,041 296,404 266,258 237,389 (149,321) 971,771
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 1,106,677
Difference from Test Year 16,591 20,487 (9,830) (12,833)v, (376,344) (361,929)
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 ($240,835) 1 R-03l($314,409) ($9,220,428) ($8,867,260)
Idaho Q2 PCA Filing Page 9
Page 4 of 4

11
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202504V 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 (259,770) 0 0 (1,301,176)
0011-GENERAL SERVICE 0 0 (181,182) 0 0 (766,795)
0012-RESID&FARM-GEN SERV 0 0 (7,986) 0 0 (40,356)
0021-LARGE GENERAL SERV 0 0 (20,950) 0 0 (100,121)
0022-RESID&FRM-LGE GEN SE 0 0 (1,387) 0 0 (6,836)
0025-EXTRA LGE GEN SERV 0 0 (75,118) 0 0 (293,887)
0031-PUMPING SERVICE 0 0 (8,698) 0 0 (32,941)
0032-PUMPING SVC RES&FRM 0 0 (558) 0 0 (2,632)
0042-CO OWND ST LTS SO VA 0 0 (1,238) 0 0 (4,216)
0044-CST OWND ST LT SO VA 0 0 (53) 0 0 (206)
0045-CUST OWND ST LT ENGY 0 0 (56) 0 0 (226)
0046-CUST OWND ST LT S V 0 0 (198) 0 0 (767)
0047-AREA LIGHT-COM&INDUS 0 0 (47) 0 0 (193)
0048-AREA LGHT-FARM&RESID 0 0 (158) 0 0 (622)
0049-AREA LGHT-HI PRIES SO 0 0 (450) 0 0 (1,641)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (70,257) 0 0 (279,782)
10023-DCFC-ID 0 0 (27) 0 0 (98)
Overall-Summary 0 01 (628,132)l 0 0
Page 1 of 3 Run Date: May 6,2025
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st w/GRC
[11102 (625,760)V
H:\Power Deferra s Power Defegal Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202504 Revenue_RateSch_CM_YTD for ID PCA.xlsx 5P4Z[125%:09 AM

1
Revenue By Revenue Class Data Source:Financial Reporting
Electric v 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
202504 ED 01 01 RESIDENTIAL 135,249 109,687,804 12,829,831 128,705 549,388,099 61,587,240
21 21 FIRM COMMERCIAL 20,717 84,169,291 7,765,316 19,230 358,667,409 32,274,023
31 31 FIRM-INDUSTRIAL 343 101,967,419 5,125,358 311 398,630,260 20,356'070
39 39 FIRM-PUMPING-IRRIGATION ONLY 41 155,902 16,822 37 246,671 29,024
51 51 LIGHTING-PUBLIC STREET AND HIWAY 236 611,008 300,023 203 2,264,077 1,043,955
80 80INTERDEPARTMENT REVENUE 54 198,971 18,062 54 1,012,682 89,612
83 83 MISC-SERVICE REVENUE SNP 0 0 10,752 0 0 37,872
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 38,190
OD OD Other Electric Direct 0 0 1,500 0 0 2,800
RP RP Rent Permits 0 0 575 0 0 1,735
ED-Summary 156,640 296,790,396 26,077,787 148,545 1,310,209,198 115,460,523
202504-Summary 156,640 296,790,396 26,077,787 148,545 1,310,209,198 115,460,523
Overall-Summary 156,640 296,790,396 V 26,077,787 148,545 1,310,209,198 115,460,523
Page 2 of 4 Run Date: May 6,2025
Billed Sales-input tab, deferral calc workbook
IFor Internal Use Only I
H:\Poweat'eterrasowelr ferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202504 Revenue By Revenue Class ID.xlsx Page 15/16/2025

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 27,767,513 $3,269,525
01 01 RESIDENTIAL 3800 01 011 -16
3800 01 012 853,644 $112,161
3800 01 022 148,293 $12,596
3800 01 032 55,804 $10,101
3800 21 011 18,730,715 $1,690,576
3800 21 021 1,403,714 $101,540
21 21 FIRM COMMERCIAL 3800 21 025 4,827,085 $287,009
3800 21 031 654,825 $72,960
3800 31 011 584,838 $50,030
31 FIRM-INDUSTRIAL 3800 31 021 835,596 $59,152
31 FIRM-INDUSTRIAL 3800 31 025 24,682,801 $1,523,386
3800 31 031 237,121 $25,947
31 31 FIRM INDUSTRIAL 3800 31 025P 26,046,989 $1,350,690
3800 31 025PG 42,492,000 $1,536,936
i i-
,383
21 -Summary is
31 -Summary $4,546,141
ID-Summary 149,320,922 $10,102,610
Unbilled - input tab, deferral calc workbook
Idaho Q2 PCA Filing Page 12
G:\CLOSE\202504\Revenue\REVUNBL\REVUNBLD - E\SOX Electric Unbilled (3).xlsx 5/6/2025

Columbia Basin Hydro Customer Cost Calculations - April 2025V
Generation Mid-C Valuation Contract Valuation
On Off Mid-C On Mid-C Off Mid-C Cumul. Busbar
Peak Peak Total Peak Peak Weighted Total Cost Total Cost Price Total Cost Cumul.Total Customer Cost
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) ($000s) ($/MWh) Daily Delivery($) ($000s) Cost($000s) ($000s)
4/1/2025 991 312 1,303 8.64 10.06 8.98 11,701 11,701 43.17 8,431 64,682 64,682 11,701
4/2/2025 980 328 1,308 16.05 17.83 16.50 21,577 33,278 43.17 8,431 64,897 129,579 33,278
4/3/2025 988 328 1,316 31.14 32.93 31.59 41,567 74,846 43.17 8,431 65,243 194,822 74,846
4/4/2025 1,038 343 1,381 31.16 32.74 31.55 43,574 118,419 43.17 8,431 68,049 262,870 118,419
4/5/2025 1,069 352 1,421 31.16 32.74 31.55 44,835 163,254 43.17 8,431 69,776 332,646 163,254
4/6/2025 1,090 357 1,447 16.82 16.82 24,339 187,593 43.17 8,431 70,898 403,544 187,593
4/7/2025 1,181 384 1,565 14.97 16.82 15.42 24,138 211,731 43.17 8,431 75,992 479,536 211,731
4/8/2025 1,219 404 1,623 28.09 27.69 27.99 45,428 257,159 43.17 8,431 78,496 558,032 257,159
4/9/2025 1,258 411 1,669 27.83 29.55 28.25 47,155 304,315 43.17 8,431 80,482 638,514 304,315
4/10/2025 1,270 429 1,699 33.68 32.54 33.39 56,733 361,048 43.17 8,431 81,777 720,291 361,048
4/11/2025 1,269 420 1,689 14.57 20.35 16.01 27,036 388,084 43.17 8,431 81,345 801,636 388,084
4/12/2025 1,268 418 1,686 14.57 20.35 16.00 26,981 415,065 43.17 8,431 81,216 882,851 415,065
4/13/2025 1,269 420 1 1,689 23.65 23.65 39,945 455,010 43.17 8,431 81,345 964,196 455,010
4/14/2025 1,302 423 1,725 25.94 23.65 25.38 43,778 498,788 43.17 8,431 82,899 1,047,096 498,788
4/15/2025 1,406 443 1,849 33.99 35.99 34.47 63,734 562,521 43.17 8,431 88,252 1,135,348 562,521
4/16/2025 1,424 469 1,893 25.17 23.40 24.73 46,817 609,338 43.17 8,431 90,152 1,225,500 609,338
4/17/2025 1,431 479 1,910 25.17 23.40 24.73 47,227 656,565 43.17 8,431 90,886 1,316,386 656,565
4/18/2025 1,421 476 1,897 20.05 23.06 20.81 39,468 696,033 43.17 8,431 90,324 1,406,710 696,033
4/19/2025 1,350 466 1,816 20.05 23.06 20.82 37,813 733,846 43.17 8,431 86,828 1,493,538 733,846
4/20/2025 1,348 446 1,794 21.87 21.87 39,235 773,081 43.17 8,431 85,878 1,579,416 773,081
4/21/2025 1,372 448 1,820 22.19 21.87 22.11 40,242 813,323 43.17 8,431 87,000 1,666,416 813,323
4/22/2025 1,433 468 1,901 37.55 36.18 37.21 70,741 884,065 43.17 8,431 90,497 1,756,913 884,065
4/23/2025 1,488 481 1,969 40.37 43.60 41.16 81,042 965,107 43.17 8,431 93,433 1,850,346 965,107
4/24/2025 1,520 507 2,027 37.06 38.82 37.50 76,013 1,041,120 43.17 8,431 95,937 1,946,283 1,041,120
4/25/2025 1,527 504 2,031 30.05 33.25 30.84 62,644 1,103,764 43.17 8,431 96,109 2,042,392 1,103,764
4/26/2025 1,425 498 1,923 30.05 33.25 30.88 59,380 1,163,144 43.17 8,431 91,447 2,133,839 1,163,144
4/27/2025 1,426 473 1,899 20.09 20.09 38,151 1,201,295 43.17 8,431 90,411 2,224,250 1,201,295
4/28/2025 1,524 494 2,018 22.48 20.09 21.89 44,184 1,245,479 43.17 8,431 95,548 2,319,798 1,245,479
4/29/2025 1,581 527 2,108 26.60 27.36 26.79 56,473 1,301,952 43.17 8,431 99,433 2,419,231 1,301,952
4/30/2025 1,667 538 2,205 39.23 38.86 39.14 86,303 1,388,255 V 43.17 8,431 103,621 2,522,852 1,388,255
52,581
Actual Cost 2,522,852
Allowed 1,388,255
Adjustment 1,134,597 R-051
HAPo\W uei'err'ais UVPDeferral Journals\2_ID PCA\2025 ID PCA\2025 CBH and Chelan Generation Reports\202504 CBH and Chelan Contract vs Market(PCA)with transmission costs.Rage 13

Chelan Hydro Customer Cost Calculations - April 2025
Generation Mid-C Valuation Contract Valuation
Total Diff
[Positive-
On Off Mid-C On Mid-C Off Mid-C Busbar Total Contract
Peak Peak Total Peak Peak Weighted Total Cost Cumul.Total Price Cost Cumul.Total Customer higher than
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) Cost($000s) ($/MWh) ($000s) Cost($000s) Cost($000s) Market]
4/1/2025 845 401 1,246 8.64 10.06 9.10 11,335 11,335 48.58 60,537 60,537 11,335 49,202
4/2/2025 558 322 880 16.05 17.83 16.70 14,697 26,032 48.58 42,755 103,292 26,032 28,058
4/3/2025 837 285 1,122 31.14 32.93 31.59 35,449 61,481 48.58 54,512 157,804 61,481 19,063
4/4/2025 619 326 945 31.16 32.74 31.71 29,961 91,443 48.58 45,913 203,717 91,443 15,952
4/5/2025 479 367 846 31.16 32.74 31.84 26,925 118,367 48.58 41,079 244,795 118,367 14,154
4/6/2025 - 909 909 - 16.82 16.82 15,289 133,657 48.58 44,164 288,959 133,657 28,874
4/7/2025 722 228 950 14.97 16.82 15.41 14,636 148,293 48.58 46,131 335,091 148,293 31,496
4/8/2025 732 357 1,089 28.09 27.69 27.96 30,447 178,740 48.58 52,909 388,000 178,740 22,462
4/9/2025 592 280 872 27.83 29.55 28.38 24,735 203,475 48.58 42,342 430,342 203,475 17,606
4/10/2025 1,072 460 1,532 33.68 32.54 33.34 51,057 254,532 48.58 74,408 504,749 254,532 23,351
4/11/2025 889 448 1,336 14.57 20.35 16.51 22,052 276,584 48.58 64,910 569,659 276,584 42,857
4/12/2025 644 414 1,058 14.57 20.35 16.83 17,798 294,382 48.58 51,379 621,038 294,382 33,581
4/13/2025 - 1,397 1,397 - 23.65 23.65 33,027 327,409 48.58 67,849 688,887 327,409 34,822
4/14/2025 981 564 1,545 25.94 23.65 25.10 38,786 366,195 48.58 75,064 763,950 366,195 36,278
4/15/2025 1,039 467 1,506 33.99 35.99 34.61 52,106 418,301 48.58 73,145 837,095 418,301 21,039
4/16/2025 863 262 1,124 25.17 23.40 24.76 27,828 446,129 48.58 54,610 891,705 446,129 26,781
4/17/2025 1,002 520 1,522 25.17 23.40 24.57 37,388 483,518 48.58 73,946 965,651 483,518 36,558
4/18/2025 1,057 419 1,475 20.05 23.06 20.90 30,833 514,351 48.58 71,663 1,037,314 514,351 40,829
4/19/2025 657 455 1,112 20.05 23.06 21.28 23,665 538,016 48.58 54,027 1,091,340 538,016 30,361
4/20/2025 - 1,274 1,274 - 21.87 21.87 27,851 565,868 48.58 61,873 1,153,213 565,868 34,022
4/21/2025 859 530 1,388 22.19 21.87 22.07 30,630 596,498 48.58 67,436 1,220,649 596,498 36,806
4/22/2025 1,009 514 1,522 37.55 36.18 37.09 56,448 652,946 48.58 73,946 1,294,596 652,946 17,499
4/23/2025 799 502 1,301 40.37 43.60 41.62 54,121 707,067 48.58 63,185 1,357,780 707,067 9,064
4/24/2025 797 542 1,339 37.06 38.82 37.77 50,559 757,625 48.58 65,031 1,422,811 757,625 14,472
4/25/2025 854 391 1,245 30.05 33.25 31.05 38,663 796,289 48.58 60,488 1,483,300 796,289 21,825
4/26/2025 932 354 1,286 30.05 33.25 30.93 39,760 836,049 48.58 62,456 1,545,756 836,049 22,696
4/27/2025 - 1,070 1,070 - 20.09 20.09 21,486 857,536 48.58 51,962 1,597,717 857,536 30,475
4/28/2025 863 424 1,287 22.48 20.09 21.69 27,918 885,454 48.58 62,529 1,660,246 885,454 34,610
4/29/2025 696 437 1,133 26.60 27.36 26.89 30,457 915,911 48.58 55,023 1,715,269 915,911 24,566
4/30/2025 990 562 1,552 39.23 38.86 39.10 60,658 976,568 48.58 75,380 1,790,648 976,568 14,722
36,856 814,080
Actual Cost 1,790,648
Allowed 976,568
Adjustment 814,080 R_o4l
H:\PoWq?'L7@QPr3ls%W2'P6eferral Journals\2_ID PCA\2025 ID PCA\2025 CBH and Chelan Generation Reports\202504 CBH and Chelan Contract vs Market(PCA)with transmission coslRGAsMontly RMt14Chelan

Pow A" Register Transaction Regist Page:1
_ � Date:05/01/2025 10:03:48 AM
�id _ISTA Database:NUCUT
Profit Center: PO W Et v arpptr
Contract M onth: 202504 0
Direction: PURCHASE,'
Counterparty: Clearwater Paper Corporation,.
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Clearwater Paper Corporation
POWIR
01 3 0 Drake IT 278613 A VST CO F;P Energy Sys Oa 34,560.000 42,492.000 $36.170 1,536,935.64
PO W at Total: 34,560.000 42,492.000 1,536,935.64
PFI Total: 34,560.000 42,492.000 Input tab 1,536,935.64
NO I-INTERCO M IANY TO TAL: 34,560.000 423492.000 1,536,935.64
TO TAL PURCHASES: 34,560.000 42,492.000 1,536,935.64
Idaho Q2 PCA Filing Page 15

Pow A" Register Transaction Regist Page:1
_ � Date:05/01/2025 10:12:31 AM
�id _ISTA Database:NUCUT
Profit Center: PO W Et arpptr
Contract M onth: 202504 v
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Adams Nielson Solar, LLC
POWR
01 3 0 Sllkworth LT 262025 A VST CO F;P Energy Sys O a 4,950.000 5,272.000 $43.810 230,966.32
POW 93 Total: 4,950.000 5,272.000 230,966.32
STRA Total: 4,950.000 5,272.000 230,966.32
NO N-INTERCO M IANY TO TAL: 4,950.000 5,272.000 230,966.32
TO TAL PURCHASES: 4,950.000 5,272.000 230,966.32
Used on WA Monthly tab as well as the Solar
Select tab of 2025 WA ID Actual Deferrals
Workbook
Idaho Q2 PCA Filing Page 16

Avista Hourly Data 05/05/202S 16:59 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
4/30/2025 H09 19 0
4/30/2025 H10 19 0
4/30/2025 1-111 19 0
4/30/2025 H12 19 0
4/30/2025 H13 12 0
4/30/2025 H14 6 0
4/30/2025 H15 0 0
4/30/2025 H16 9 0
4/30/2025 H17 16 0
4/30/2025 H18 18 0
4/30/2025 H19 10 0
4/30/2025 H2O 2 0
4/30/2025 H21 0 0
4/30/2025 H22 0 0
4/30/2025 H23 0 0
4/30/2025 H24 0 0
5272 V $ 29,177.89
Powerdex Accrual 5 76 832.00"
$ 106,009.89 Line 54 on WA Monthly tab
H:\Re�MQQ?l2i1S'R2AWA\Power 2025\4)Apr 2025\Apr 2025 Solar Select.xlsx Page 17

Total with est Est less actual
RUN 4/11/2025 Enter first day of the month that is missing powerdex values Purchase 19,048.00 19,886.00 104.4%
4/30/2025 Glick RUN to get data out of Nucleus Sale 29,738.53 29,738.53 100.0%
Solar Select 76,832.00 Vpowerdex Accrual
Adjusted Total Adj for Actual
Power Key Day Hour Actual Price Amount Formula Direction Date and time Est Price Price with (Amount* Price*
Formula Price) enteredVolume
259440 4/11/20251400 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 11-04-20251400 17 17.00 51.00 51.00
259440 4/13/2025 2300 1/0/1900 1/5/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 13-04-20252300 30 30.00 150.00 150.00 -
259440 4/14/20251300 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 14-04-20251300 25 25.00 25.00 25.00
259440 4/14/20251400 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) PURCHASE 14-04-20251400 25 25.00 25.00 25.00 -
259440 4/16/2025 0300 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 16-04-20250300 25 25.00 25.00 25.00
259440 4/16/2025 1400 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 16-04-20251400 12 12.00 24.00 24.00 -
259440 4/18/2025 0100 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYiHOURLY],0) PURCHASE 18-04-20250100 30 30.00 60.00 60.00
259440 4/18/2025 2300 1/0/1900 1/5/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 18-04-20252300 30 30.00 150.00 150.00 -
259440 4/19/2025 0700 1/0/1900 1/4/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) PURCHASE 19-04-20250700 25 25.00 100.00 100.00
259440 4/19/20251600 1/0/1900 1/4/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 19-04-20251600 1 1.00 4.00 4.00 -
259440 4/20/20251400 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 20-04-20251400 3 3.00 3.00 3.00
259440 4/25/20250100 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 25-04-20250100 35 35.00 105.00 105.00 -
259440 4/25/2025 1100 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) PURCHASE 25-04-20251100 25 25.00 75.00 75.00
259440 4/25/2025 2100 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 25-04-20252100 30 30.00 30.00 30.00 -
259440 4/26/2025 0400 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYiHOURLY],0) PURCHASE 26-04-20250400 25 25.00 25.00 25.00
259440 4/27/2025 2400 1/0/1900 1/4/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) PURCHASE 27-04-20252400 25 25.00 100.00 100.00 -
259440 4/28/20251100 1/0/1900 1/4/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 28-04-20251100 15 15.00 60.00 60.00
259440 4/29/20250400 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) PURCHASE 29-04-20250400 25 25.00 25.00 25.00 -
259440 4/29/2025 1600 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYiHOURLY],0) PURCHASE 29-04-20251600 10 10.00 10.00 10.00
259440 4/30/2025 2200 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 30-04-20252200 60 60.00 60.00 60.00 -
259439 4/11/20251300 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 11-04-20251300 20 20.00 20.00 20.00
259439 4/12/20250800 1/0/1900 1/5/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 12-04-20250800 10 10.00 50.00 50.00 -
259439 4/13/20250900 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 13-04-20250900 15 15.00 30.00 30.00
259439 4/13/20251000 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 13-04-20251000 15 15.00 45.00 45.00 -
259439 4/13/20251400 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 13-04-20251400 5 5.00 10.00 10.00
259439 4/13/20251800 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 13-04-20251800 10 10.00 30.00 30.00 -
259439 4/13/2025 2200 1/0/1900 1/4/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 13-04-20252200 40 40.00 160.00 160.00
259439 4/15/20250200 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 15-04-20250200 25 25.00 50.00 50.00 -
259439 4/16/20251700 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 16-04-20251700 10 10.00 10.00 10.00
259439 4/16/2025 2300 1/0/1900 1/5/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 16-04-20252300 25 25.00 125.00 125.00 -
259439 4/17/20250600 1/0/1900 1/5/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 17-04-20250600 25 25.00 125.00 125.00
259439 4/17/20250800 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 17-04-20250800 30 30.00 30.00 30.00 -
259439 4/17/20250900 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 17-04-20250900 37 37.00 74.00 74.00
259439 4/21/20250300 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 21-04-20250300 20 20.00 60.00 60.00 -
259439 4/21/20250600 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 21-04-20250600 20 20.00 60.00 60.00
259439 4/21/20251400 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 21-04-20251400 20 20.00 20.00 20.00 -
259439 4/21/20251600 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 21-04-20251600 20 20.00 40.00 40.00
259439 4/21/20251700 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 21-04-20251700 20 20.00 40.00 40.00 -
259439 4/23/20250400 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 23-04-20250400 44 44.00 44.00 44.00
259439 4/23/20251700 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 23-04-20251700 15 15.00 15.00 15.00 -
259439 4/24/20250400 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 24-04-20250400 25 25.00 50.00 50.00
259439 4/24/20250600 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 24-04-20250600 30 30.00 60.00 60.00 -
259439 4/26/20250500 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 26-04-20250500 25 25.00 25.00 25.00
259439 4/27/20251100 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 27-04-20251100 10 10.00 10.00 10.00 -
259439 4/27/20251700 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 27-04-20251700 12 12.00 12.00 12.00
259439 4/27/2025 2100 1/0/1900 1/4/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 27-04-20252100 30 30.00 120.00 120.00 -
259439 4/28/20250400 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 28-04-20250400 25 25.00 75.00 75.00
259439 4/28/2025 2300 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-04-20252300 30 30.00 90.00 90.00 -
259439 4/29/20251200 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-04-20251200 10 10.00 20.00 20.00
259439 4/29/2025 2000 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 29-04-20252000 40 40.00 80.00 80.00 -
259439 4/29/2025 2200 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 29-04-20252200 40 40.00 120.00 120.00
259439 4/29/2025 2400 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 29-04-20252400 20 20.00 40.00 40.00 -
259439 4/30/2025 0700 1/0/1900 1/5/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 30-04-20250700 25 25.00 125.00 125.00
259439 4/30/20251000 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 30-04-20251000 25 25.00 75.00 75.00 -
259435 4/12/20250700 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY]*1.075,0) SALE 12-04-20250700 10 10.75 10.75 10.75
259435 4EMWZlNDr-A Filing 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY]*1.075,0) SALE 13-04-20250600 0 - Page 18 -
259435 4/14/20250700 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY]*1.075,0) SALE 14-04-20250700 55 59.13 59.13 59.13

Avista Corporation Journal Entry Printed 05/02/2025 at 11:09 AM
Journal: 240-EIM DEFERRAL Effective Date: 202504 0
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:05/02/2025 11:07 AM
Type: C Submitted by: Kord Parnell Approval Requested:05/02/2025 11:08 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 2,144.04 0.00 Provisional EIM WA-202504 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 16,657.44 0.00 Provisional EIM WA-202504 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 18,801.48 Provisional EIM WA-202504 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-202504 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-202504 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- 0 (28,878.30)v001 182385 a REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202504
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-202504 Amortization
Total: (47,679.78)
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 Q2 PCA Filing Page 19

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
SECOND QUARTER 2025
MONTH OF MAY
Idaho Q2 PCA Filing Page 20

Avista Corporation Journal Entry Printed 06/05/2025 at 4:38 PM
Journal: 480-ID PCA Effective Date: 202505 Vf
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:06/05/2025 4:36 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:06/05/2025 4:37 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 204,530.00 v 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 204,530.00,/Current Deferral Reg Asset-PCA
DEFERRAL 1
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 38,751.00 0 0.00 Interest on Deferral 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 38,751.00 vReg Asset ID PCA Deferral
DEFERRAL 1
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 542,748.00y, 0.00 Amortizing Deferral
DEFERRAL 3
30 001 557390-IDAHO PCA AMT ED ID DL 0.00 542,748.00vAmortizing Deferral Expense
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 18,656.00 VAmortizing Deferral Interest
DEFERRAL 3
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 18,656.00V 0.00 Amortizing Deferral Interest Expense 182387
DEFERRALS
Totals: 804,685.00 804,685.00
Q��
Explanation:
06/05/25
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and A�� T�f��f 6/5/25
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1
Idaho Q2 PCA Filing Page 21

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) (197,621 22,795 33,392 8,222,189 8,222,189 -
4/30/2025 182385 8,222,189 1,072,522 28,878 34,259 9,300,092 9,300,091 1
5/31/2025 182385 1 (9,300,092 a-o> 204,530 A 26,665 38,751 9,516,707 9,273,426 243,281
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
(204,530) (38,751)
Entry:
Debit Credit
557380 ED ID 204,530 V Idaho PCA-Def
182385 ED ID 204,530 Regulatory Asset ID PCA Deferral
431600 ED ID 38,751V Interest Expense Energy Deferrals
182385 ED ID 38,751/Regulatory Asset ID PCA Deferral
Idaaho� 2PCA ll'llnaa Page 22
H:\Power Deferra s\Power efertal Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

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 (7,197,200.91:
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 5,729,751 671,679 23,874 5,081,946 5,081,946
4/30/2025 182387 5,081,946 625,760 21,175 4,477,361 4,477,361
5/31/2025 182387 4,477,361 542,748 J 18,656 3,953,269 4,477,361 524,092
6/30/2025 182387 a-oz
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
542,748 (18,656)
Entry:
Debit Credit
182387 ED ID 542,748 J Regulatory Asset ID PCA Deferral
557390 ED ID 542,748 vidaho PCA Amt
431600 ED ID 18,656 J Interest Expense Energy Deferrals
182387 ED ID 18,656 Aegulatory Asset ID PCA Deferral
Idaho Q2 PCA Filing Page 23
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

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 $86,728,532 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $0 $0 $0 $0 $0 $0 $0
2 447 Sale for Resale ($83,211,917) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($168,021) $0 $0 $0 $0 $0 $0
3 501 Thermal Fuel $14,953,863 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $1,525,413 $0 $0 $0 $0 $0 $0 $0
4 547 CT Fuel $46,310,827 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $3,985,276 $0 $0 $0 $0 $0 $0 $0
5 456 Transmission Rev ($14,123,675) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) $0 $0 $0 $0 $0 $0 $0
6 565 Transmission Exp $12,035,432 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $0 $0 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $323,610 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0
8 557 Expenses $195,659 $7,057 $8,599 $53,596 $57,166 $69,241 $0 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $63,380,352 $15,439,457 $22,447,771 $12,448,572 $5,683,718 $7,360,834 ($168,021) $0 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Janl25 Febl25 Marl25 Apr/25 May/25 Junl25 Jul/25 Augl25 Sepl25 Oct/25 Nov/25 Dec/25
10 555 Purchased Power $ 33,191,296 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 $ (14,514,752) (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 $ 12,384,933 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 $ 27,865,693 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 $ (9,177,188) (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 $ 7,199,485 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 $ 12,213,750 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$ (419,585) (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 $ (3,220,220) (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 $ 670,835 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 263,180 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 $66,457,427 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624 V 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 ($3,077,075) ($3,490,820) $5,580,802 ($1,623,649) ($3,798,618) $255,210,/ ($5,688,113)
23 Resource Optimization $104,755 $209,703 ($101,488) $502,625 ($359,215) ($146,870),/ $0 $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense ($2,972,320) ($3,281,117) $5,479,314 ($1,121,024) ($4,157,833) $108,340 ($5,688,113)
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 ($1,024,558) ($1,131,001) $1,888,720 ($386,417) ($1,433,205) $37,345 ($1,960,693)
27 Idaho 100%Activity(Clearwater) ($394,074) ($70,325) ($91,841) ($73,997) ($72,895) ($85,016)V' $0 $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($532,753
28 Rebate ) ($406,480) ($501,932) $240,835 $314,409 R-03 ($179,585),/ $9,488,752
29 Net Power Cost Increase(+)Surcharge;(-) ($1,951,385
Rebate ) ($1,607,806) $1,294,947 ($219,579) ($1,191,691) ($227,256)V $7,528,059
30 90%of Net Power Cost Change ($1,756,246) ($1,447,025) $1,165,452 ($197,621) ($1,072,522) R-01 ($204,530) $6,775,253
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $1,756,246 $1,447,025 ($1,165,452) $197,621 $1,072,522 $204,530 ($6,775,253)
32 Energy Imbalance Market Incremental O&M Costs $145,676 $32,205 $26,428 $25,328 $32,087 $29,628 $0 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $131,108 $28,985 $23,785 $22,795 $28,878 $26,665 $0 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($131,108) ($28,985) ($23,785) ($22,795) ($28,878) ($26,665) $0 $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $1,625,138 ($1,418,040) $1,189,237 ($174,826) ($1,043,644) ($177,865) $6,775,253 $0 $0 $0 $0 $0 $0
Idaho Q2 PICA Filing Page Age 1 of 4
2025 WA ID Actual Defemals.xlsx-6/6/2025

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 Oiher Short-Term Purchases $14,550,134 $2,347,807 $9,949,684 $1,726,673 ($17,697) $543,667 $0 $0 $0 $0 $0 $0 $0
2 Chelan County PUD(not in settlement) $6,970,405 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $0 $0 $0 $0 $0 $0 $0
3 Chelan County PUD(in settlement) $8,953,240 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $0 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells Settlement) $207,071 $37,007 $27,060 $36,071 $51,732 $55,201 $0 $0 $0 $0 $0 $0 $0
5 Douglas County PUD(Wells) $471,945 $94,389 $94,389 $94,389 $94,389 $94,389 $0 $0 $0 $0 $0 $0 $0
6 Grant County PUD(Priest RapidsfWanapum) $14,102,374 $2,817,090 $2,817,090 $2,817,090 $2,834,014 $2,817,090 $0 $0 $0 $0 $0 $0 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Deer Lake $4,654 $929 $1,062 $1,156 $767 $740 $0 $0 $0 $0 $0 $0 $0
9 Small Power $551,969 $91,551 $67,808 $128,480 $143,116 $121,014 $0 $0 $0 $0 $0 $0 $0
10 Clearwater Wind III,LLC $5,343,035 $1,327,691 $986,871 $1,071,271 $901,880 $1,055,322 $0 $0 $0 $0 $0 $0 $0
11 City of Spokane-Upriver $1,589,690 $322,436 $129,608 $422,448 $356,808 $358,390 $0 $0 $0 $0 $0 $0 $0
12 City of Spokane-Waste-to-Energy $2,635,165 $684,124 $619,347 $518,361 $477,857 $335,476 $0 $0 $0 $0 $0 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $5,815,560 $0 $0 $484,065 $2,269,922 $3,061,573 $0 $0 $0 $0 $0 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $10,915,492 $2,164,734 $2,373,653 $2,327,189 $2,085,304 $1,964,612 $0 $0 $0 $0 $0 $0 $0
15 Palouse Wind $8,866,855 $969,296 $1,601,821 $2,697,346 $1,914,119 $1,684,273 $0 $0 $0 $0 $0 $0 $0
16 Rattlesnake Flat,LLC $4,807,833 $390,336 $753,072 $1,485,098 $1,140,611 $1,038,716 $0 $0 $0 $0 $0 $0 $0
17 WPM Ancillary Services $565,307 $111,115 $194,678 $88,561 $87,492 $83,461 $0 $0 $0 $0 $0 $0 $0
18 Non-Mon.Accruals $377,803 $106,710 $117,920 $71,385 ($18,173) $99,961 $0 $0 $0 $0 $0 $0 $0
19 Total 555 Purchased Power $86,728,532 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $0 $0 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $87,686,413 $13,866,745 $21,620,393 $17,220,716 $17,484,550 $17,494,009 $0 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 ($100,880) $0 $0 $0 ($100,880) $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 $377,803 $106,710 $117,920 $71,385 ($18,173) $99,961 $0 $0 $0 $0 $0 $0 $0
555700 $1,490,161 $39,120 $572,008 $585,151 $208,432 $85,450 $0 $0 $0 $0 $0 $0 $0
20 Solar Select Adjustment ($40,796) ($5,418) ($5,500) ($8,078) ($10,881) ($10,919)O $0 $0 $0 $0 $0 $D $0
21 555380 $7,435,974 $1.512,232 $1,370,915 $1,499,825 $1.536,936 $1,516 066 $0 $0 $0 $0 $0 $0 $0
22 Clearwater Adjustment ($7,435,974)1/ ($1,512,232) ($1,370,915) ($1,499,825) ($1,536,936) ($1,516,066) $0 $0 $0 $0 $0 $0 $0
23 Chelan Adj of LMC vs Contract Price ($2,220,945) $ (3,686) $ (87,076) $ (991,655) $ (814,080) $ (324,448 R-04 - $ - $ - $ - $ - $ - $ -
24 Columbia Basin Adj of LMC vs Contract Price ($2,348,284) $ - $ - $ (532,293) $ (1,134,597) $ (681,394)R-OS - $ $ $ - $ - $ $
25 Company Absorbed Wind Adjustment ($1,367,468) ($135,963) ($235,489) ($418,244) ($305,473) ($272,299) $0 $0 $0 $0 $0 $0 $0
555710 $565,307 $111,115 $194,678 $88,561 $87,492 $83,461 $0 $0 $0 $0 $0 $0 $0
555740 $2,687,221 $671,321 $741,858 $1,138,769 $110,480 $24,793 $0 $0 $0 $0 $0 $0 $0
$86,728,532 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $0 $0 $0 $0 $0 $0 $0
($682,037)
447 SALES FOR RESALE
26 Short-Term Sales ($61,052,782) ($12,168,965) ($13,083,760) ($14,197,853) ($11,728,570) ($9,705,613) ($168,021) $0 $0 $0 $0 $0 $0
27 Nichols Pumping Index Sale ($524,121) ($132,824) ($151,283) ($82,969) ($63,712) ($93,333) $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 ($221,714) ($47,098) ($41,677) ($43,507) ($43,870) ($45,562) $0 $0 $0 $0 $0 $0 $0
30 Merchant Ancillary Services ($21,413,300) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) $0 $0 $0 $0 $0 $0 $0
31 Total 447 Sales for Resale ($83,211,917) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14.491,131) ($168,021) $0 $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($43,452,646) ($8,D42,952) ($10,073,662) ($8,948,674) ($7,610,973) ($8,776,385) $0 $0 $0 $0 $0 $0 $0
32 Deduct Revenue From Solar Select $481,842 $64,839 $65,458 $74,296 $106,010 $171,239V $0 $0 $0 $0 $0 $0
447100 ($2,031,059) ($620,226) $1,031,040 ($2,100,093) ($1,681,328) $1,339,548 $0 $0 $0 $0 $0 $0 $0
447150 ($11,151,907) ($2,829,559) ($3,357,951) ($1,727,094) ($1,353,212) ($1,884,091) $0 $0 $0 $0 $0 $0 $0
447700 ($2,251,080) ($42,410) ($618,313) ($1,075,555) ($458,793) ($56,009) $0 $0 $0 $0 $0 $0 $0
447710 ($565,307) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) $0 $0 $0 $0 $0 $0 $0
447720 ($21,413,300) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) $0 $0 $0 $0 $0 $0 $0
447740 ($2,828,460) ($767,464) ($128,614) ($458,648) ($750,364) ($555,349) ($168,021) $0 $0 $0 $0 $0 $0
($83,211,917) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($168,021) $0 $0 $0 $0 $0 $0
501 FUEL-DOLLARS
33 Kettle Fall.Wood-501110 $2,609,731 $933,844 $797,711 $883,284 ($5,108) $0 $0 $0 $0 $0 $0 $0 $0
34 Kettle Falls Gas-501120 ($4,578) $287 $1,741 ($962) ($5,401) ($243) $0 $0 $0 $0 $0 $0 $0
35 Colstrip Coal-501140 $12,263,054 $2,521,742 $3,676,147 $2,849,365 $1,696,656 $1,519,144 $0 $0 $0 $0 $0 $0 $0
36 Colstrip 011-501160 $85,656 $0 $47,196 $20,870 $11,078 $6,512 $0 $0 $0 $0 $0 $0 $0
37 Total 501 Fuel Expense $14,953,863 $3.455.873 $4.522,795 $3,752,557 $1,697,225 $1,525,413 $0 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
38 Kettle Fall. 135,711 47,598 41,680 46,433 - - - - - - - -
39 Colstrip 337,361 90,120 82,086 78,070 46,696 40,389 - - - - - - -
501 FUEL-COST PER TON
40 Kettle Falls wood $19.62 $19.14 $19.02
41 Colstrip coal $27.98 $44.78 $36.50 $36.33 $37.61
Idaho Q2 PICA Filing Page 25
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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 ($4,719) $1,211 $639 ($1,163) ($5,082) ($324) $0 $0 $0 $0 $0 $0 $0
43 Boulder Park-547216 $997,957 $90,977 $373,870 $266,081 $158,946 $108,083 $0 $0 $0 $0 $0 $0 $0
44 Kettle Falls CT-547211 $18,529 $3,074 $3,102 $1,817 $10,082 $454 $0 $0 $0 $0 $0 $0 $0
45 Coyote Springs2-547610 $19,255,011 $5,503,409 $4,984,616 $4,197,442 $2,644,029 $1,925,515 $0 $0 $0 $0 $0 $0 $0
46 Lancaster-547312 $14,817,441 $4,823,423 $4,344,662 $3,664,728 $1,295,217 $689,411 $0 $0 $0 $0 $0 $0 $0
47 Rathdrum CT-547310 $11,226,608 $3,373,285 $3,237,724 $2,055,231 $1,298,231 $1,262,137 $0 $0 $0 $0 $0 $0 $0
48 Total 547 Fuel Expense $46,310,827 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $3,985,276 $0 $0 $0 $0 $0 $0 $0
49 TOTAL NET EXPENSE $64,781,305 $16.085.268 $23.103,029 $12,550,822 $5.692.035 $7.518.172 ($168,021) $0 $0 $0 $0 $0 $0
202501 202502 0 202503 202504 E 202505 0 202506 202507 202508 202509 202510 202511 202512
456 TRANSMISSION REVENUE
50 456100 ED AN ($11,596,083) ($2,462,659) ($2,391,307) ($2,394,241) ($2,129,966) ($2,217,910) $0 $0 $0 $0 $0 $0 $0
51 456120 ED AN-BPA Trans. ($385,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $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 ($759,335) ($154,335) ($154,000) ($154,000) ($148,500) ($148,500) $0 $0 $0 $0 $0 $0 $0
54 456130 ED AN-Ancillary Services Revenue ($565,307) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) $0 $0 $0 $0 $0 $0 $0
55 456017 ED AN-Low Voltage ($50,315) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0 $0
56 456700 ED ID-Low Voltage ($26,165) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0 $0
57 456705 ED AN-Low Voltage ($741,470) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0 $0
58 Total 456 Transmission Revenue ($14,123,675) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) $0 $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
59 565000 ED AN $12,005,547 $2,245,132 $2,246,019 $2,650,847 $2,470,366 $2,393,183 $0 $0 $0 $0 $0 $0 $0
60 565710 ED AN $29,885 $5,977 $5,977 $5,977 $5,977 $5,977 $0 $0 $0 $0 $0 $0 $0
61 Total 565 Transmission Expense $12,035,432 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $0 $0 $0 $0 $0 $0 $0
557 Expense
62 557165 ED AN CAISO $160,283 $2,984 $4,818 $26,074 $57,166 $69,241 $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
65 557020 ED AN-Tariff Cost $27,652 $0 $0 $27,652 $0 $0 $0 $0 $0 $0 $0 $0 $0
66 Total 557 ED AN Broker&Related Fees $195,659 $7,057 $8,599 $53,596 $57,166 $69,241 $0 $0 $0 $0 $0 $0 $0
537 Expense
67 537000 ED AN-MT Invasive Species $323,610 $64,722 $64,722 $64,722 $64,722 $64,722
68 Total 537 ED AN MT Invasive Species $323,610 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
69 Econ Dispatch-557010 $7,689,435 $1,480,819 $2,380,180 $3,023,389 $471,998 $333,049 $0 $0 $0 $0 $0 $0 $0
70 Econ Dispatch-557150 ($1,707,674) ($1,868,318) ($2,621,649) ($651,285) $1,671,560 $1,762,018 $0 $0 $0 $0 $0 $0 $0
71 Gas Bookouts-557700 $1,035,661 $468,775 $116,900 $309,405 $140,581 $0 $0 $0 $0 $0 $0 $0 $0
72 Gas Bookouts-557711 ($1,035,661) ($468,775) ($116,900) ($309,405) ($140,581) $0 $0 $0 $0 $0 $0 $0 $0
73 Intraco Thermal Gas-557730 $3,484,572 $1,155,447 $760,783 $1,030,660 $393,919 $143,763 $0 $0 $0 $0 $0 $0 $0
74 Fuel Dispatch-456010 ($759,611) $224,169 ($56,875) ($357,856) ($469,275) ($99,774) $0 $0 $0 $0 $0 $0 $0
75 Fuel Dispatch-456015 ($6,981,562) ($661,280) ($497,104) ($1,903,363) ($1,941,354) ($1,978,461) $0 $0 $0 $0 $0 $0 $0
76 Other Elec Rev-Extraction Plant Cr-456018 ($234,601) ($42,833) ($50,849) ($44,832) ($55,901) ($40,186) $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 Gas-456730 ($1,429,767) ($77,453) ($16,045) ($638,673) ($430,223) ($267,373) $0 $0 $0 $0 $0 $0 $0
79 Fuel Bookouts-456711 $360,703 $61,063 $33,576 $172,721 $89,526 $3,817 $0 $0 $0 $0 $0 $0 $0
80 Fuel Bookouts-456720 ($360,703) ($61,063) ($33,576) ($172,721) ($89,526) ($3,817) $0 $0 $0 $0 $0 $0 $0
81 Other Purchases and Sales Subtotal $60.792 $210,551 ($101,559) $458,040 ($359,276) ($146,964) $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 $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 $328 $52 $71 $50 $61 $94 $0 $0 $0 $0 $0 $0 $0
88 Wind REC Subtotal $328 $52 $71 $50 $61 $94
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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 $75,392 $14,308 $15,434 $15,400 $15,400 $14,850 $0 $0 $0 $0 $0 $0 $0
90 456380-ED-ID-Clearwater REC Revenue ($469,466) ($84,633) ($107,275) ($89,397) ($88,295) ($99,866) $0 $0 $0 $0 $0 $0 $0
91 Clearwater ($394,074) ($70,325) ($91,641) ($73,997) ($72,895) ($85,016) $0 $0 $0 $0 $0 $0 $0
92 Net Resource Optlmlration $104,755 $209,703 ($101,488) $502,625 ($359,215) ($146,870) $0 $0 $0 $0 $0 $0 $0
93 EIM Incremental 08.M Costs(Idaho share) $145,676 $32,205 $26,428 $25.328 $32.087 1 R $29.628
94 Adjusted Actual Net Expense $63,236,709 $15,611,040 $22,280,870 $12,902,528 $5,283,695 $7,158,576
OA 26,665.20 -
0.90 =
Og 29,628.00 T+
Idaho Q2 PICA Filing Page 27
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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 312,860 309,308 274,035 255,324 221,646V (41,915) 1,331,258
Deduct Prior Month Unbilled (137,264) (145,445) (132,541) (124,764) (106,829)J (119,536) (766,379)
Add Current Month Unbilled 145,445 132,541 124,764 106,829 119,536 629,115
Total Retail Sales 321,041 296,404 266,258 237,389 234,353 (161,451) 1,193,994
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 1,106,677
Difference from Test Year 16,591 20,487 (9,830) (12,833) 7,330 (387,296) (365,551)
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 ($240,835) ($314,409) 1 R-oil $179,585 J($9,488,752) ($8,955,999)
Idaho Q2 PCA Filing Page 28
Page 4 of 4

11
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202505V State Code:IDS
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter City YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 (205,783) 0 0 (1,506,959)
0011-GENERAL SERVICE 0 0 (163,176) 0 0 (929,972)
0012-RESID&FARM-GEN SERV 0 0 (5,837) 0 0 (46,193)
0021-LARGE GENERAL SERV 0 0 (17,704) 0 0 (117,825)
0022-RESID&FRM-LGE GEN SE 0 0 (1,175) 0 0 (8,011)
0025-EXTRA LGE GEN SERV 0 0 (72,594) 0 0 (366,481)
0031-PUMPING SERVICE 0 0 (11,841) 0 0 (44,782)
0032-PUMPING SVC RES&FRM 0 0 (652) 0 0 (3,284)
0042-CO OWND ST LTS SO VA 0 0 (1,054) 0 0 (5,270)
0044-CST OWND ST LT SO VA 0 0 (52) 0 0 (258)
0045-CUST OWND ST LT ENGY 0 0 (56) 0 0 (282)
0046-CUST OWND ST LT S V 0 0 (186) 0 0 (953)
0047-AREA LIGHT-COM&INDUS 0 0 (37) 0 0 (231)
0048-AREA LGHT-FARM&RESID 0 0 (152) 0 0 _ (774)
0049-AREA LGHT-HI PRIES SO 0 0 (411) 0 0 _ (2,051)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (64,076) 0 0 (343,858)
10023-DCFC-ID 0 0 (20) 0 0 (118)
Overall-Summary 0 01 (544,806)1 0 0 IIIIIIIJI,377,307)�
Page 1 of 3 Run Date:Jun 5,2025
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October Ist w/GRC
R-02I (542,748)O
Id�h Q CA File 6/ogY25 93:19 PM
H:\Power a errs s\ ower De a at Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202505 Revenue_RateSch_CM_YTD for ID PCA.xlsx

Revenue By Revenue Class Data Source: Financial Reporting
Electric v Data Updated Daily
State Code:ID
Accounting Period Service Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt YTD Average Meters YTD Usage YTD Revenue Amt
202505 ED 01 01 RESIDENTIAL 128,783 86,779,810 10,526,552 128,721 636,167,909 72,113,792
21 21 FIRM COMMERCIAL 19,284 76,961,031 7,112,334 19,241 435,628,441 39,386,357
31 31 FIRM-INDUSTRIAL 328 99,416,687 4,994,401 318 498,046,947 25,350,472
39 39 FIRM-PUMPING-IRRIGATION ONLY 40 285,049 29,801 38 531,720 58,826
51 51 LIGHTING-PUBLIC STREET AND HIWAY 203 551,091 262,031 203 2,815,168 1,305,987
80 80 INTERDEPARTMENT REVENUE 54 144,284 14,051 54 1,156,966 103,664
83 83 MISC-SERVICE REVENUE SNP 0 0 9,410 0 0 47,282
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 47,738
OD OD Other Electric Direct 0 0 Soo 0 0 3,300
RP RP Rent Permits 0 0 0 0 0 1,735
ED-Summary 148,692 264,137,953 22,958,628 148,574 1,574,347,151 138,419,151
202505-Summary 148,692 264,137,953 22,958,628 148,574 1,574,347,151 138,419,151
Overall-Summary 148,692 264,137,953 V 22,958,628 148,574 1,574,347,151 138,419,151
Page 2 of 4 Run Date: Jun 5,2025
Billed Sales-input tab,deferral calc workbook
IFor Internal Use Only I
H:\Powerr efe?rats\�owelrlBgferral 3ournals\2_ID PCA\2025 ID PCA\Cognos Reports\202505 Revenue By Revenue Class ID.xlsx 6/5/ N26 PM

Current Month Journal Entry
Jurisdiction: ID / ,.
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 01 RESIDENTIAL 3800 01 001 31,191,134 $3,633,938
3800 01 011 0
3800 01 012 884,844 $119,989
3800 01 022 178,029 $15,054
3800 01 032 81,392 $13,156
21 21 FIRM COMMERCIAL 3800 21 011 24,245,587 $2,172,059i
3800 21 021 1,220,597 $85,980
3800 21 025 4,915,072 $293,946
3800 21 031 1,362,418 $147,993
31 FIRM-INDUSTRIAL 3800 31 011 880,572 $75,272
3800 31 021 1,085,6901 $76,578
31 FIRM-INDUSTRIAL 3800 31 025 24,272,425 $1,454,907
3800 31 031 342,275 $37,137
31 3800 31 025P 28,876,069 $1,475,204
3800 31 025PG 41,915,000 $1,516,066
01 -Summary
31 -Summary21 -Summary
ID-Summary 161,451,105
Idaho Q2 PCA Filing Page 31
G:\CLOSE\202505\Revenue\REVUNBL\REVUNBLD - E\SOX Electric Unbilled.xlsx

Columbia Basin Hydro Customer Cost Calculations - May 2025
Generation Mid-C Valuation Contract Valuation
On Off Mid-C On Mid-C Off Mid-C Cumul. Busbar
Peak Peak Total Peak Peak Weighted Total Cost Total Cost Price Total Cost Cumul.Total Customer Cost
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) ($000s) ($/MWh) Daily Delivery($) ($000s) Cost($000s) ($000s)
5/1/2025 1,724 577 2,301 47.24 49.41 47.78 109,953 109,953 43.17 8,201 107,535 107,535 107,535
5/2/2025 1,743 582 2,325 42.98 41.40 42.59 99,013 208,966 43.17 8,201 108,571 216,106 208,966
5/3/2025 1,705 576 2,281 42.98 41.40 42.58 97,131 306,097 43.17 8,201 106,672 322,778 306,097
5/4/2025 1,688 567 2,255 37.96 37.96 37.96 85,600 391,697 43.17 8,201 105,549 428,328 391,697
5/5/2025 1,720 561 2,281 45.84 37.96 43.90 100,133 491,830 43.17 8,201 106,672 534,999 491,830
5/6/2025 1,787 592 2,379 48.54 51.66 49.32 117,324 609,153 43.17 8,201 110,902 645,902 609,153
5/7/2025 1,793 592 2,385 42.20 42.24 42.21 100,679 709,832 43.17 8,201 111,161 757,063 709,832
5/8/2025 1,840 606 2,446 47.56 40.19 45.73 111,863 821,696 43.17 8,201 113,795 870,858 821,696
5/9/2025 1,821 610 2,431 50.43 50.14 50.36 122,425 944,120 43.17 8,201 113,147 984,005 944,120
5/10/2025 1,754 599 2,353 50.43 50.14 50.36 118,494 1,062,614 43.17 8,201 109,780 1,093,785 1,062,614
5/11/2025 1,733 582 2,315 31.83 31.83 31.83 73,686 1,136,300 43.17 8,201 108,140 1,201,925 1,136,300
5/12/2025 1,757 578 2,335 37.70 31.83 36.24 84,631 1,220,931 43.17 8,201 109,003 1,310,928 1,220,931
5/13/2025 1,809 592 1 2,401 26.28 23.79 25.67 61,622 1,282,553 43.17 8,201 111,852 1,422,780 1,282,553
5/14/2025 1,803 609 2,412 23.65 24.03 23.74 57,271 1,339,825 43.17 8,201 112,327 1,535,107 1,339,825
5/15/2025 1,777 590 2,367 27.80 27.03 27.61 65,354 1,405,179 43.17 8,201 110,384 1,645,492 1,405,179
5/16/2025 1,721 589 2,310 36.58 32.47 35.53 82,073 1,487,252 43.17 8,201 107,924 1,753,415 1,487,252
5/17/2025 1,531 517 2,048 36.58 32.47 35.54 72,786 1,560,038 43.17 8,201 96,613 1,850,029 1,560,038
5/18/2025 1,475 481 1,956 13.61 13.61 13.61 26,621 1,586,659 43.17 8,201 92,642 1,942,670 1,586,659
5/19/2025 1,487 496 1,983 28.49 13.61 24.77 49,115 1,635,774 43.17 8,201 93,807 2,036,477 1,635,774
5/20/2025 1,502 494 1,996 27.08 25.67 26.73 53,360 1,689,134 43.17 8,201 94,368 2,130,846 1,689,134
5/21/2025 1,543 505 2,048 43.55 35.84 41.65 85,292 1,774,426 43.17 8,201 96,613 2,227,459 1,774,426
5/22/2025 1,603 529 2,132 38.99 37.19 38.54 82,167 1,856,593 43.17 8,201 100,239 2,327,698 1,856,593
5/23/2025 1,614 536 2,150 38.99 37.19 38.54 82,857 1,939,450 43.17 8,201 101,017 2,428,715 1,939,450
5/24/2025 1,595 538 2,133 38.73 34.34 37.62 80,251 2,019,701 43.17 8,201 100,283 2,528,997 2,019,701
5/25/2025 1,613 530 2,143 34.34 34.34 34.34 73,591 2,093,292 43.17 8,201 100,714 2,629,712 2,093,292
5/26/2025 1,767 549 2,316 24.97 24.97 24.97 57,831 2,151,122 43.17 8,201 108,183 2,737,894 2,151,122
5/27/2025 1,842 604 2,446 39.87 24.97 36.19 88,518 2,239,641 43.17 8,201 113,795 2,851,689 2,239,641
5/28/2025 1,855 627 2,482 49.42 42.49 47.67 118,322 2,357,962 43.17 8,201 115,349 2,967,038 2,357,962
5/29/2025 1,871 619 2,490 16.31 10.99 14.98 37,311 2,395,273 43.17 8,201 115,694 3,082,733 2,395,273
5/30/2025 1,899 628 2,527 48.56 44.94 47.66 120,434 2,515,706 43.17 8,201 117,292 3,200,024 2,515,706
5/31/20251 1,856 1 636 j 2,492 1 48.56 1 44.94 47.63 118,705 2,634,411 43.17 8,201 115,781 3,315,805 2,634,411
70,919
Actual Cost 3,315,805
Allowed 2,634,411
Adjustment 681,394 R-os
HAPo\W uei'err'ais UVPDeferral Journals\2_I1)PCA\2025 ID PCA\2025 CBH and Chelan Generation Reports\05)May\202505 CBH and Chelan Contract vs Market(PCA)with transmissienest?xlsx

Chelan Hydro Customer Cost Calculations - May 2025
Generation Mid-C Valuation Contract Valuation
Total Diff
[Positive-
On Off Mid-C On Mid-C Off Mid-C Busbar Total Contract
Peak Peak Total Peak Peak Weighted Total Cost Cumul.Total Price Cost Cumul.Total Customer higher than
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) Cost($000s) ($/MWh) ($000s) Cost($000s) Cost($000s) Market]
5/1/2025 975 560 1,535 46.97 49.41 47.86 73,442 73,442 46.13 70,779 70,779 70,779 (2,663)
5/2/2025 942 526 1,468 43.18 41.40 42.54 62,430 135,872 46.13 67,689 138,468 135,872 5,258
5/3/2025 506 355 861 43.18 41.40 42.45 36,546 172,418 46.13 39,714 178,182 172,418 3,168
5/4/2025 - 1,214 1,214 37.96 37.96 46,083 218,502 46.13 55,996 234,178 218,502 9,913
5/5/2025 822 444 1,266 46.82 37.96 43.71 55,340 273,842 46.13 58,394 292,572 273,842 3,054
5/6/2025 955 553 1,508 48.15 51.66 49.44 74,525 348,367 46.13 69,534 362,106 348,367 (4,992)
5/7/2025 971 456 1,427 42.20 42.24 42.21 60,217 408,584 46.13 65,798 427,903 408,584 5,581
5/8/2025 987 446 1,432 48.48 40.19 45.90 65,730 474,314 46.13 66,051 493,954 474,314 321
5/9/2025 1,065 502 1,567 50.47 50.14 50.36 78,896 553,210 46.13 72,255 566,210 553,210 (6,641)
5/10/2025 916 523 1,439 50.47 50.14 50.35 72,454 625,663 46.13 66,374 632,584 625,663 (6,080)
5/11/2025 - 1,304 1,304 31.83 31.83 41,490 667,154 46.13 60,124 692,708 667,154 18,634
5/12/2025 1,031 443 1,474 38.43 31.83 36.45 53,703 720,857 46.13 67,965 760,673 720,857 14,263
5/13/2025 783 428 1,211 26.59 23.79 25.60 30,990 751,847 46.13 55,835 816,508 751,847 24,844
5/14/2025 773 443 1,215 23.60 24.03 23.76 28,864 780,711 46.13 56,042 872,550 780,711 27,178
5/15/2025 895 468 1,362 27.90 27.03 27.60 37,593 818,304 46.13 62,822 935,372 818,304 25,229
5/16/2025 840 429 1,268 37.09 32.47 35.53 45,050 863,355 46.13 58,487 993,859 863,355 13,436
5/17/2025 620 415 1,034 37.09 32.47 35.24 36,436 899,791 46.13 47,693 1,041,553 899,791 11,257
5/18/2025 - 831 831 13.61 13.61 11,310 911,101 46.13 38,330 1,079,883 911,101 27,020
5/19/2025 828 514 1,342 30.35 13.61 23.94 32,110 943,211 46.13 61,877 1,141,759 943,211 29,767
5/20/2025 765 373 1,138 27.26 25.67 26.74 30,429 973,640 46.13 52,490 1,194,250 973,640 22,062
5/21/2025 900 382 1,282 44.51 35.84 41.93 53,750 1,027,390 46.13 59,132 1,253,382 1,027,390 5,383
5/22/2025 1,004 307 1,311 39.21 37.19 38.74 50,765 1,078,154 46.13 60,447 1,313,829 1,078,154 9,682
5/23/2025 767 324 1,091 39.21 37.19 38.61 42,104 1,120,258 46.13 50,300 1,364,129 1,120,258 8,195
5/24/2025 713 303 1,016 39.28 34.34 37.81 38,392 1,158,650 46.13 46,840 1,410,969 1,158,650 8,448
5/25/2025 - 986 986 34.34 34.34 33,842 1,192,492 46.13 45,456 1,456,425 1,192,492 11,614
5/26/2025 - 1,015 1,015 24.97 24.97 25,332 1,217,824 46.13 46,794 1,503,219 1,217,824 21,462
5/27/2025 815 378 1,192 41.73 24.97 36.42 43,415 1,261,240 46.13 54,981 1,558,201 1,261,240 11,566
5/28/2025 813 493 1,306 50.29 42.49 47.34 61,808 1,323,048 46.13 60,216 1,618,417 1,323,048 (1,592)
5/29/2025 573 463 1,036 16.97 10.99 14.30 14,812 1,337,860 46.13 47,786 1,666,203 1,337,860 32,973
5/30/2025 1,068 504 1,572 49.01 44.94 47.70 74,968 1,412,828 46.13 72,486 1,738,688 1,412,828 (2,482)
5/31/2025 675 452 1,127 49.01 44.94 47.38 53,372 1,466,200 46.13 51,960 1,790,648 1,466,200 (1,412)
38,822 324,448
Actual Cost 11790,648
Allowed 1,466,200
Adjustment 324,448 1_14l
H:\PoWq?'L7@QPr3ls%W2'P6eferral Journals\2_ID PCA\2025 ID PCA\2025 CBH and Chelan Generation Reports\05)May\202505 CBH and Chelan Contract vs Market(PCA)with transmission costs.xDge 33

Pow A" Register Transaction Regist Page:1
_ � Date:06/02/2025 12:05:53 PM
�id _ISTA Database:NUCUT
Profit Center: PO W Et arpptr
Contract M onth: 202505 e
Direction: PURCHASE
Counterparty: Clearwater Paper Corporation,,
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Clearwater Paper Corporation
PO W IR
01 3 1 Drake IT 278613 A VST CO F;P Energy Sys Oa 35,712.000 41,915.000 $36.170 1,516,065.55
PO W 9.2 Total: 35,712.000 41,915.000 1,516,065.55
PFI Total: 35,712.000 41,915.000 1,516,065.55
NO I-INTERCO M IANY TO TAL: 35,712.000 41,915.000 v 1,516,065.55
TO TAL PURCHASES: 35,712.000 41,915.000 1,516,065.55
Idaho Q2 PCA Filing Page 34

Pow A" Register Transaction Regist Page:1
_ � Date:06/04/2025 03:15:16 PM
�id _ISTA Database:NUCUT
Profit Center: PO W Et arpptr
Contract M onth: 202505
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Adams Nielson Solar, LLC
POWR
01 3 1 Sllkworth LT 262025 A VST CO F;P Energy Sys O a 5,952.000 5,577.000 $43.810 244,328.37
POW 93 Total: 5,952.000 5,577.000 244,328.37
STRA Total: 5,952.000 5,577.000 244,328.37
NO N-INTERCO M IANY TO TAL: 5,952.000 5,577.000 244,328.37
TO TAL PURCHASES: 5,952.000 5,577.000 244,328.37
Used on WA Monthly tab as well as the Solar Select tab of
2025 WA ID Actual Deferrals Workbook
Idaho Q2 PCA Filing Page 35

Avista Hourly Data 06/04/2025 16:15 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
5/30/2025 H09 19
5/30/2025 H10 19
5/30/2025 H11 19
5/30/2025 H12 20
5/30/2025 H13 19
5/30/2025 H14 19
5/30/2025 H15 19
5/30/2025 H16 19
5/30/2025 H17 19
5/30/2025 H18 19
5/30/2025 H19 15
5/30/2025 H2O 4
5/30/2025 H21 0
5/30/2025 H22 0
5/30/2025 H23 0
5/30/2025 H24 0
5/31/2025 H01 0
5/31/2025 H02 0
5/31/2025 H03 0
5/31/2025 H04 0
5/31/2025 H05 0
5/31/2025 H06 1
5/31/2025 H07 6
5/31/2025 H08 17
5/31/2025 H09 19
5/31/2025 H10 19
5/31/2025 H11 18
5/31/2025 H12 19
5/31/2025 H13 19
5/31/2025 H14 19
5/31/2025 H15 20
5/31/2025 H16 19
5/31/2025 H17 18
5/31/2025 H18 17
5/31/2025 H19 13
5/31/2025 H2O 5
5/31/2025 H21 0
5/31/2025 H22 0
5/31/2025 H23 0
5/31/2025 H24 0 -
5577 $ 79,285.00
Powerdex Accrual $ 91,954.00
$ 171,239.00 vLine 54 on WA Monthly tab
CA
H:\ReplgTs[`lu ie ps Reporis�ower 2025\5)May 2025\May 2025 Solar Select Report.xlsx Page 36 12

Total with est Est less actual
RUN I 5/13/2025VEnter first day of the month that is missing powerdex values Purchase 19,696.63 20,766.63 105.4%
5/31/2025 Click RUN to get data out of Nucleus Sale 32,215.75 32 215.75 100.0%
Solar Select 91,954.00] Powerdex Estimate
Adjusted Total Adj for Actual
Power Key Day Hour Actual Price Amount Formula Direction Date and time Est Price Price with (Amount* entered Price*
Formula Price) Volume
259440 5/13/2025 1500 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) PURCHASE 13-05-20251500 15 15.00 30.00 30.00
259440 5/13/2025 2400 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 13-05-20252400 20 20.00 60.00 60.00 -
259440 5/14/2025 0300 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) PURCHASE 14-05-20250300 20 20.00 40.00 40.00
259440 5/15/2025 1600 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) PURCHASE 15-05-20251600 15 15.00 15.00 15.00 -
259440 5/16/2025 1400 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) PURCHASE 16-05-20251400 20 20.00 20.00 20.00
259440 5/16/2025 1600 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 16-05-20251600 20 20.00 20.00 20.00 -
259440 5/18/2025 0400 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) PURCHASE 18-05-20250400 10 10.00 20.00 20.00
259440 5/18/2025 0500 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) PURCHASE 18-05-20250500 10 10.00 20.00 20.00 -
259440 5/21/2025 1400 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 21-05-20251400 30 30.00 30.00 30.00
259440 5/24/2025 0700 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 24-05-20250700 30 30.00 30.00 30.00 -
259440 5/26/2025 0100 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) PURCHASE 26-05-20250100 15 15.00 45.00 45.00
259440 5/26/2025 0400 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) PURCHASE 26-05-20250400 13 13.00 13.00 13.00 -
259440 5/27/2025 1300 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) PURCHASE 27-05-20251300 50 50.00 50.00 50.00
259440 5/28/2025 0100 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 28-05-20250100 55 55.00 55.00 55.00 -
259440 5/29/2025 0400 1/0/1900 1/5/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) PURCHASE 29-05-20250400 15 15.00 75.00 75.00
259440 5/31/2025 1100 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) PURCHASE 31-05-20251100 25 25.00 25.00 25.00 -
259439 5/13/2025 0300 1/0/1900 1/3/1900 MAX([PDXI MIDC-HOURLYIHOURLY],0) SALE 13-05-20250300 20 20.00 60.00 60.00
259439 5/13/2025 2000 1/0/1900 1/3/1900 MAX([PDX MIDC-HOURLYIHOURLY],0) SALE 13-05-20252000 25 25.00 75.00 75.00 -
259439 5/14/2025 1700 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 14-05-20251700 15 15.00 15.00 15.00
259439 5/14/20251800 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 14-05-20251800 20 20.00 20.00 20.00 -
259439 5/15/20251700 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) SALE 15-05-20251700 20 20.00 20.00 20.00
259439 5/16/20251300 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 16-05-20251300 20 20.00 20.00 20.00 -
259439 5/16/2025 2100 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) SALE 16-05-20252100 40 40.00 40.00 40.00
259439 5/17/2025 0400 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) SALE 17-05-20250400 45 45.00 45.00 45.00 -
259439 5/18/20252000 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 18-05-20252000 20 20.00 20.00 20.00
259439 5/19/2025 1600 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 19-05-20251600 12 12.00 36.00 36.00 -
259439 5/19/2025 2300 1/0/1900 1/4/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 19-05-20252300 25 25.00 100.00 100.00
259439 5/20/20250300 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 20-05-20250300 25 25.00 50.00 50.00 -
259439 5/20/20250400 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 20-05-20250400 25 25.00 25.00 25.00
259439 5/20/2025 1700 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 20-05-20251700 15 15.00 45.00 45.00 -
259439 5/21/2025 2100 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 21-05-20252100 50 50.00 150.00 150.00
259439 5/22/20251400 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 22-05-20251400 30 30.00 30.00 30.00 -
259439 5/23/20250600 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 23-05-20250600 40 40.00 40.00 40.00
259439 5/23/20250800 1/0/1900 1/2/1900 MAX([PDX MIDC-HOURLY HOURLY],0) SALE 23-05-20250800 30 30.00 60.00 60.00 -
259439 5/23/20251000 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLY HOURLY],0) SALE 23-05-20251000 25 25.00 75.00 75.00
259439 5/24/2025 1700 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) SALE 24-05-20251700 30 30.00 90.00 90.00 -
259439 5/24/2025 1900 1/0/1900 1/5/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) SALE 24-05-20251900 45 45.00 225.00 225.00
259439 5/26/2025 1400 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) SALE 26-05-20251400 8 8.00 24.00 24.00 -
259439 5/28/2025 1500 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) SALE 28-05-20251500 50 50.00 100.00 100.00
259439 5/28/2025 2100 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 28-05-20252100 40 40.00 80.00 80.00 -
259439 5/29/20251900 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 29-05-20251900 35 35.00 35.00 35.00
259439 5/29/2025 2200 1/0/1900 1/1/1900 MAX([PDX MIDC-HOURLY HOURLY],0) SALE 29-05-20252200 30 30.00 30.00 30.00 -
259439 5/30/20251100 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYiHOURLY],0) SALE 30-05-20251100 25 25.00 25.00 25.00
259439 5/30/2025 2300 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-05-20252300 50 50.00 50.00 50.00 -
259439 5/31/2025 1700 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYiHOURLY],0) SALE 31-05-20251700 45 45.00 135.00 135.00
325185 5/13/2025 1600 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 13-05-20251600 15 17.00 17.00 17.00 -
325185 5/13/2025 2400 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYiHOURLY]+2,0) SALE 13-05-20252400 20 22.00 22.00 22.00
325185 5/14/2025 0100 1/0/1900 1/1/1900 MAX([PDX MIDC-HOURLY HOURLY]+2,0) SALE 14-05-20250100 20 22.00 22.00 22.00 -
325185 5/14/2025 1700 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLY HOURLY]+2,0) SALE 14-05-20251700 15 17.00 34.00 34.00
325185 5/14/20251800 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYiHOURLY]+2,0) SALE 14-05-20251800 20 22.00 66.00 66.00 -
325185 5/16/2025 0600 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYiHOURLY]+2,0) SALE 16-05-20250600 25 27.00 27.00 27.00
325185 5/16/2025 1600 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYiHOURLY]+2,0) SALE 16-05-20251600 20 22.00 44.00 44.00 -
325185 5/16/2025 1700 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYiHOURLY]+2,0) SALE 16-05-20251700 30 32.00 96.00 96.00
325185 5/17/2025 0900 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYiHOURLY]+2,0) SALE 17-05-20250900 25 27.00 81.00 81.00 -
325185 5/18/2025 0800 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYiHOURLY]+2,0) SALE 18-05-20250800 15 17.00 51.00 51.00
325185 16WV1 7a2WA Filing 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 18-05-20251600 -6 - Page 37 - -
325185 5/19/2025 0300 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,0) SALE 19-05-20250300 15 17.00 34.00 34.00

Avista Corporation Journal Entry Printed 06/03/2025 at 1:33 PM
Journal: 240-EIM DEFERRAL Effective Date: 202505
Team: Energy Delivery Accounting Last Saved by: Ian Williams Last Update:06/03/2025 1:32 PM
Type: C Submitted by: Ian Williams Approval Requested:06/03/2025 1:32 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 2,042.43 0.00 Provisional EIM WA-202505 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 16,759.05 0.00 Provisional EIM WA-202505 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 18,801.48 Provisional EIM WA-202505 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-202505 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-202505 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- O (26,665.20)v001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202505
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-202505 Amortization
Total: (45,466.68)
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 Q2 PCA Filing Page 38

AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
SECOND QUARTER 2025
MONTH OF JUNE
Idaho Q2 PCA Filing Page 39

Avista Corporation Journal Entry Printed 07/07/2025 at 2:38 PM
Journal: 480-ID PCA Effective Date: 202506 0
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:07/07/2025 2:37 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:07/07/2025 2:38 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 0.00 1,606,715.00,/Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 1,606,715.00v 0.00 Current Deferral Reg Asset-PCA
DEFERRAL 1
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 39,653.00%1 0.00 Interest on Deferral 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 39,653.00vReg Asset ID PCA Deferral
DEFERRAL 1
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 581,283.00%1 0.00 Amortizing Deferral
DEFERRAL 3
30 001 557390-IDAHO PCA AMT ED ID DL 0.00 581,283.00"Amortizing Deferral Expense
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 16,472.00,/Amortizing Deferral Interest
DEFERRAL 3
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 16,472.00 V 0.00 Amortizing Deferral Interest Expense 182387
DEFERRALS
Totals: 2,244,123.00 2,244,123.00
Explanation: B-a� 07/07/25
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and Amy f�N f 7/7/25
interest&DFIT entries. ti
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1
Idaho Q2 PCA Filing Page 40

Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 2.41667%
2025 0.416679/6
Balance Deferral- Interest
Month Ending Account Be .Balance Transfer Surd Reb. Ad'ustments Interest Ad'ustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,834.57)
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 38,188 8,013,971 8,013,971
3/31/2025 182385 8,013,971 197,621 22,795 33,392 8,222,189 8,222,189
4/30/2025 182385 8,222,189 1,072,522 28,878 34,259 9,300,092 9,300,091 1
5/31/2025 182385 9,300,092 204,530 26,665 38,751 9,516,707 9,516,707
6/30/2025 182385 (9,516,707) R-01 1,606,715 A 35,666 (39,653) (7,913,979) (9,516,707) (1,602,728)
This account moves to the Pending 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
1,606,715 (39,653)
Entry:
Debit Credit
557380 ED ID 1,606,715vldaho PCA-Def
182385 ED ID 1,606,715 V Regulatory Asset ID PCA Deferral
431600 ED ID 39,653V Interest Expense Energy Deferrals
182385 ED ID 39,653vORegulatory Asset ID PCA Deferral
Idaho Q2 PCA Filin Page 41
H:\Power Deferrals\Power Deferr Joumals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

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 5,729,751
3/31/2025 182387 5,729,751 671,679 23,874 5,081,946 5,081,946
4/30/2025 182387 5,081,946 625,760 21,175 4,477,361 4,477,361
5/31/2025 182387 4,477,361 542,748 18,656 3,953,269 3,953,269
6/30/2025 182387 3,953,269 R-02 581,283 16,472 3,388,458 3,953,269 564,811
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 1823851
12/31/20251 182385
581,283 (16,472)
Entry:
Debit Credit
182387 ED ID 581,283V Regulatory Asset ID PCA Deferral
557390 ED ID 581,283 vfdaho PCA Amt
431600 ED ID 16,472 Interest Expense Energy Deferrals
182387 ED ID 16,472 vRegulatory Asset ID PCA Deferral
Idaho Q2 PCA Filing Page 42
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

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 $104,634,158 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $17,744,546 $161,080 $0 $0 $0 $0 So
2 447 Sale for Resale ($99,391,718) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($40,379) $0 $0 $0 $0 $0
3 501 Thermal Fuel $17,522,070 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $1,525,413 $2,568,207 $0 $0 $0 $0 $0 S0
4 547 CT Fuel $54,646,777 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $3,985,276 $8,335,950 $0 $0 $0 $0 $0 So
5 456 Transmission Rev ($16,570,018) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) ($2,446,343) $0 $0 $0 $0 $0 SO
6 565 Transmission Exp $14,431,040 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $2,395,608 $0 $0 $0 $0 $0 SO
7 537 MT Invasive Species Exp $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0
8 557 Expenses $199,438 $7,057 $8,599 $53,596 $57,166 $69,241 $3,779 $0 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $75,739,378 $15,439,457 $22,447,771 $12,448,572 $5,683,718 $7,360,834 $12,359,026 V $120,701 $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Janl25 Feb/25 Mar/25 Apr/25 Mayl25 Jun/25 Jul/25 Aug/25 Sep/25 Oct125 Novl25 Dec/25
10 555 Purchased Power $ 38,610,841 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 $ (20,377,450) (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 $ 14,167,158 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 $ 30,983,580 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 $ (11,483,885) (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 $ 8,639,382 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 $ 14,656,500 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$ (503,502) (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 $ (3,835,923) (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 $ 805,002 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 315,816 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 $71,977,519 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624 5,520,092 V 7,146,329 13,728,063 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense $3,761,859 ($3,490,820) $5,580,802 ($1,623,649) ($3,798,618) $255,210 $6,838,934 V ($7,025,628)
23 Resource Optimization $63,738 $209,703 ($101,488) $502,625 ($359,215) ($146,870) ($41,017)/ $0 $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense $3,825,597 ($3,281,117) $5,479,314 ($1,121,024) ($4,157,833) $108,340 $6,797,917 ($7,025,628)
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 $1,318,684 ($1,131,001) $1,888,720 ($386,417) ($1,433,205) $37,345 $2,343,242 ($2,421,734)
27 Idaho 100%Activity(Clearwater) ($475,429) ($70,325) ($91,841) ($73,997) ($72,895) ($85,016) ($81,355)V $0 $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($1,009,401) ($406,480) ($501,932) $240,835 $314,409 ($179,585) R-03 ($476,648) $10,381,875
28 Rebate
29 Net Power Cost Increase(+)Surcharge;(-)
Rebate ($166,146) ($1,607,806) $1,294,947 ($219,579) ($1,191,691) ($227,256) $1,785,239 V1 E7,960,141
30 90%of Net Power Cost Change ($149,531) ($1,447,025) $1,165,452 ($197,621) ($1,072,522) ($204,530)�O1$1,606,715 $7,164,127
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $149,531 $1,447,025 ($1,165,452) $197,621 $1,072,522 $204,530 ($1,606,715) ($7,164,127)
32 Energy Imbalance Market Incremental O&M Costs $185,305 $32,205 $26,428 $25,328 $32,087 $29,628 $39,629 $0 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $166,774 $28,985 $23,785 $22,795 $28,878 $26,665 $35,666 $0 $0 $0 $0 $0 $0
34 Acct 407434 Entry;I[-)Rebate,(-)Surcharge ($166,774) ($28,985) ($23,785) ($22,795) ($28,878) ($26,665) ($35,666) $0 $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry ($17,243) ($1,418,040) $1,189,237 ($174,826) ($1,043,644) ($177,865) $1,642,381 $7,164,127 $0 $0 $0 $0 $0
Idaho Q2 PICA Filing Page 44.1 of 4
2025 WA ID Actual Deferrals.xlsx-7/7/2025

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 Oiher Short-Term Purchases $16,788,362 $2,347,807 $9,949,684 $1,726,673 ($17,697) $543,667 $2,077,148 $161,080 $0 $0 $0 $0 $0
2 Chelan County PUD(not in settlement) $8,364,486 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $0 $0 $0 $0 $0 $0
3 Chelan County PUD(in settlement) $10,743,888 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $0 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells Settlement) $258,853 $37,007 $27,060 $36,071 $51,732 $55,201 $51,782 $0 $0 $0 $0 $0 $0
5 Douglas County PUD(Wells) $566,334 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $0 $0 $0 $0 $0 $0
6 Grant County PUD(Priest RapidsfWanapum) $16,919,464 $2,817,090 $2,817,090 $2,817,090 $2,834,014 $2,817,090 $2,817,090 $0 $0 $0 $0 $0 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Dear Lake $5,430 $929 $1,062 $1,156 $767 $740 $776 $0 $0 $0 $0 $0 $0
9 Small Power $656,901 $91,551 $67,808 $128,480 $143,116 $121,014 $104,932 $0 $0 $0 $0 $0 $0
10 Clearwater Wind III,LLC $6,117,018 $1,327,691 $986,871 $1,071,271 $901,880 $1,055,322 $773,983 $0 $0 $0 $0 $0 $0
11 City of Spokane-Upriver $1,684,265 $322,436 $129,608 $422,448 $356,808 $358,390 $94,575 $0 $0 $0 $0 $0 $0
12 City of Spokane-Waste-to-Energy $3,136,085 $684,124 $619,347 $518,361 $477,857 $335,476 $500,920 $0 $0 $0 $0 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $8,893,538 $0 $0 $484,065 $2,269,922 $3,061,573 $3,077,978 $0 $0 $0 $0 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $13,372,737 $2,164,734 $2,373,653 $2,327,189 $2,085,304 $1,964,612 $2,457,245 $0 $0 $0 $0 $0 $0
15 Palouse Wind $10,326,039 $969,296 $1,601,821 $2,697,346 $1,914,119 $1,684,273 $1,459,184 $0 $0 $0 $0 $0 $0
16 Rattlesnake Flat,LLC $5,712,529 $390,336 $753,072 $1,485,098 $1,140,611 $1,038,716 $904,696 $0 $0 $0 $0 $0 $0
17 WPM Ancillary Services $665,021 $111,115 $194,678 $88,561 $87,492 $83,461 $99,714 $0 $0 $0 $0 $0 $0
18 Non-Mon.Accruals $423,208 $106,710 $117,920 $71,385 ($18,173) $99,961 $45,405 $0 $0 $0 $0 $0 $0
19 Total 555 Purchased Power $104,634,158 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $17,744,546 $161,080 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $104,939,183 $13,866,745 $21,620,393 $17,220,716 $17,484,550 $17,494,009 $17,252,770 $0 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 ($100,880) $0 $0 $0 ($100,880) $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 $423,208 $106,710 $117,920 $71,385 ($18,173) $99,961 $45,405 $0 $0 $0 $0 $0 $0
555700 $2,601,958 $39,120 $572,008 $585,151 $208,432 $85,450 $1,111,797 $0 $0 $0 $0 $0 $0
20 Solar Select Adjustment ($52,654) ($5,418) ($5,500) ($8,078) ($10,881) ($10,919) ($11,858)V $0 $0 $0 $0 $0 $0
21 555380 $8,880,061V $1,512,232 $1,370,915 $1,499,825 $1,536,936 $1,516,066 $1,444,087 $0 $0 $0 $0 $0 $0
22 Clearwater Adjustment ($8,880,061)1/ ($1,512,232) ($1,370,915) ($1,499,825) ($1,536,936) ($1,516,066) ($1,444,087)1' $0 $0 $0 $0 $0 $0
23 Chelan Adj of LMC vs Contract Price ($2,598,766) $ (3,686) $ (87,076) $ (991,655) $ (814,080) $ (324.448) $ (377,821)R-04 - $ - $ - $ - $ - $ -
24 Columbia Basin Adj of LMC vs Contract Price ($2,866,207) $ - $ - $ (532,293) $ (1,134,597) $ (681,394) $ (517,923) R-OS $ $ - $ - $ $
25 Company Absorbed Wind Adjustment ($1,603,856) ($135,963) ($235,489) ($418,244) ($305,473) ($272,299) ($236,388) $0 $0 $0 $0 $0 $0
555710 $665,021 $111,115 $194,678 $88,561 $87,492 $83,461 $99,714 $0 $0 $0 $0 $0 $0
555740 $3,227,151 $671.321 $741,858 $1,138,769 $110,480 $24,793 $378,850 $161,080 $0 $0 $0 $0 $0
$104,634,158 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498.614 $17,744,546 $161,080 $0 $0 $0 $0 $0
($682,037)
447 SALES FOR RESALE
26 Short-Term Sales ($72,143,098) ($12,168,965) ($13,083,760) ($14,197,853) ($11,728,570) ($9,705,613) ($11,217,958) ($40,379) $0 $0 $0 $0 $0
27 Nichols Pumping Index Sale ($647,195) ($132,824) ($151,283) ($82,969) ($63,712) ($93,333) ($123,074) $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 ($262,763) ($47,098) ($41,677) ($43,507) ($43,870) ($45,562) ($41,049) $0 $0 $0 $0 $0 $0
30 Merchant Ancillary Services ($26,338,662) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) ($4,925,362) $0 $0 $0 $0 $0 $0
31 Total 447 Sales for Resale ($99,391,718) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14.491,131) ($16,307,443) ($40,379) $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($54,563,444) ($8,D42952) ($10,073,662) ($8,948,674) ($7,610,973) ($8,776,385) ($11,110,798) $0 $0 $0 $0 $0 $0
32 Deduct Revenue From Solar Select $706,477 $64:839 $65,458 $74,296 $106,010 $171,239 $224,6351/ $0 ` $0 $0 $0 $0
447100 $1,598,461 ($620,226) $1,031,D40 ($2,100,093) ($1,681,328) $1,339,548 $3,629,520 $0 $0 $0 $0 $0 $0
447150 ($13,190,638) ($2,829,559) ($3,357,951) ($1,727,094) ($1,353,212) ($1,884,091) ($2,038,731) $0 $0 $0 $0 $0 $0
447700 ($3,366,094) ($42,410) ($618,313) ($1,075,555) ($458,793) ($56,009) ($1,115,014) $0 $0 $0 $0 $0 $0
447710 ($665,021) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) ($99a14) $0 $0 $0 $0 $0 $0
447720 ($26,338,662) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) ($4,925,362) $0 $0 $0 $0 $0 $0
447740 ($3,572,797) ($767,464) ($128,614) ($458,648) ($750,364) ($555,349) ($871,979) ($40,379) $0 $0 $0 $0 $0
($99,391,718) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($40,379) $0 $0 $0 $0 $0
501 FUEL-DOLLARS
33 Kettle Falls Wood-501110 $3,287,890 $933,844 $797,711 $883,284 ($5,108) $0 $678,159 $0 $0 $0 $0 $0 $0
34 Kettle Falls Gas-501120 ($3,039) $287 $1,741 ($962) ($5,401) ($243) $1,539 $0 $0 $0 $0 $0 $0
35 Colstrip Coal-501140 $14,129,376 $2,521,742 $3,676,147 $2,849,365 $1,696,656 $1,519,144 $1,866,322 $0 $0 $0 $0 $0 $0
36 Colstrip 011-501160 $107,843 $0 $47,196 $20,870 $11,078 $6,512 $22,187 $0 $0 $0 $0 $0 $0
37 Total 501 Fuel Expense $17,522,070 $3.455.873 $4.522.795 $3.752.557 $1.697.225 $1.525.413 $2.568.207 $0 $0 $0 $0 $0 $0
501 FUEL-TONS
38 Kettle Falls 170,758 47,598 41,680 46,433 - - 35,047 - - - - - -
39 Colstrip 388,664 90,120 82,086 78,070 46,696 40,389 51,303 - - - - - -
501 FUEL-COST PER TON
40 Kettle Falls wood $19.62 $19.14 $19.02 $19.35
41 Colstrip coal $27.98 $44.78 $36.50 $36.33 $37.61 $36.38
Idaho Q2 PICA Filing Page 44
2025 WA ID Actual Deferrals.xlsx ID Monthly 2

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 ($4,266) $1,211 $639 ($1,163) ($5,082) ($324) $453 $0 $0 $0 $0 $0 $0
43 Boulder Park-547216 $1,247,509 $90,977 $373,870 $266,081 $158,946 $108,083 $249,552 $0 $0 $0 $0 $0 $0
44 Kettle Falls CT-547211 $17,893 $3,074 $3,102 $1,817 $10,082 $454 ($636) $0 $0 $0 $0 $0 $0
45 Coyote Springs2-547610 $22,615,719 $5,503,409 $4,984,616 $4,197,442 $2,644,029 $1,925,515 $3,360,708 $0 $0 $0 $0 $0 $0
46 Lancaster-547312 $17,611,846 $4,823,423 $4,344,662 $3,664,728 $1,295,217 $689,411 $2,794,405 $0 $0 $0 $0 $0 $0
47 Rathdrum CT-547310 $13,158,076 $3,373,285 $3,237,724 $2,055,231 $1,298,231 $1,262,137 $1,931,468 $0 $0 $0 $0 $0 $0
48 Total 547 Fuel Expense $54,646,777 $13,795,379 $12,944,613 $10,194,136 $5,401,423 $3,985,276 $8,335,950 $0 $0 $0 $0 $0 $0
49 TOTAL NET EXPENSE $77,411,287 $16.085.268 $23.103,029 $12,550,822 $5.692.035 $7,518,172 $12,341,260 $120,701 $0 $0 $0 $0 $0
202501 202502 j 202503 202504 202505 E 202506 202507 202508 ' 202510 202511 1 202512
456 TRANSMISSION REVENUE
50 456100 ED AN ($13,553,622) ($2,462,659) ($2,391,307) ($2,394,241) ($2,129,966) ($2,217,910) ($1,957,539) $0 $0 $0 $0 $0 $0
51 456120 ED AN-BPA Trans. ($462,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $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 ($907,835) ($154,335) ($154,000) ($154,000) ($148,500) ($148,500) ($148,500) $0 $0 $0 $0 $0 $0
54 456130 ED AN-Ancillary Services Revenue ($665,021) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) ($99,714) $0 $0 $0 $0 $0 $0
55 456017 ED AN-Low Voltage ($60,378) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0 $0
56 456700 ED ID-Low Voltage ($31,398) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0 $0
57 456705 ED AN-Low Voltage ($889,764) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0 $0
58 Total 456 Transmission Revenue ($16,570,018) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) ($2,446,343) $0 $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
59 565000 ED AN $14,395,178 $2,245,132 $2,246,019 $2,650,847 $2,470,366 $2,393,183 $2,389,631 $0 $0 $0 $0 $0 $0
60 565710 ED AN $35,862 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $0 $0 $0 $0 $0 $0
61 Total 565 Transmission Expense $14,431,040 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $2,395,608 $0 $0 $0 $0 $0 $0
557 Expense
62 557165 ED AN CAISO $164,357 $2,984 $4,818 $26,074 $57,166 $69,241 $4,074 $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 $7,429 $4,073 $3,781 ($130) $0 $0 ($295) $0 $0 $0 $0 $0 $0
65 557020 ED AN-Tariff Cost $27,652 $0 $0 $27,652 $0 $0 $0 $0 $0 $0 $0 $0 $0
66 Total 557 ED AN Broker&Related Fees $199,438 $7,057 $8,599 $53,596 $57,166 $69,241 $3,779 $0 $0 $0 $0 $0 $0
537 Expense
67 537000 ED AN-MT Invasive Species $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
68 Total 537 ED AN MT Invasive Species $388,332 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0 $0
Other Purchases and Sales
69 Econ Dispatch-557010 $8,074,965 $1,480,819 $2,380,180 $3,023,389 $471,998 $333,049 $385,530 $0 $0 $0 $0 $0 $0
70 Econ Dispatch-557150 ($1,245,111) ($1,868,318) ($2,621,649) ($651,285) $1,671,560 $1,762,018 $462,563 $0 $0 $0 $0 $0 $0
71 Gas Bookouts-557700 $1,071,931 $468,775 $116,900 $309,405 $140,581 $0 $36,270 $0 $0 $0 $0 $0 $0
72 Gas Bookouts-557711 ($1,071,931) ($468,775) ($116,900) ($309,405) ($140,581) $0 ($36,270) $0 $0 $0 $0 $0 $0
73 Intraco Thermal Gas-557730 $3,691,487 $1,155,447 $760,783 $1,030,660 $393,919 $143,763 $206,915 $0 $0 $0 $0 $0 $0
74 Fuel Dispatch-456010 ($759,611) $224,169 ($56,875) ($357,856) ($469,275) ($99,774) $0 $0 $0 $0 $0 $0 $0
75 Fuel Dispatch-456015 ($7,907,524) ($661,280) ($497,104) ($1,903,363) ($1,941,354) ($1,978,461) ($925,962) $0 $0 $0 $0 $0 $0
76 Other Else Rev-Extraction Plant Cr-456018 ($278,818) ($42,833) ($50,849) ($44,832) ($55,901) ($40,186) ($44,217) $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 Gas-456730 ($1,555,721) ($77,453) ($16,045) ($638,673) ($430,223) ($267,373) ($125,954) $0 $0 $0 $0 $0 $0
79 Fuel Bookouts-456711 $361,435 $61,063 $33,576 $172,721 $89,526 $3,817 $732 $0 $0 $0 $0 $0 $0
80 Fuel Bookouts-456720 ($361,435) ($61,063) ($33,576) ($172,721) ($89,526) ($3,817) ($732) $0 $0 $0 $0 $0 $0
81 Other Purchases and Sales Subtotal $19,667 $210,551 ($101,559) $458,040 ($359,276) ($146,964) ($41,125) $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 $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 $436 $52 $71 $50 $61 $94 $108 $0 $0 $0 $0 $0 $0
88 Wind REC Subtotal $436 $52 $71 $50 $61 $94 $108 $0
Idaho Q2 PICA Filing Page 45
2025 WA ID Actual Deferrals.xlsx ID Monthly 3

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
89 456030 ED ID-Clearwater Trans $90,242 $14,308 $15,434 $15,400 $15,400 $14,850 $14,850 $0 $0 $0 $0 $0 $0
90 456380-ED-ID-Clearwater REC Revenue ($565,671) ($84,633) ($107,275) ($89,397) ($88,295) ($99,866) ($96,205) $0 $0 $0 $0 $0 $0
91 Clearwater ($475,429) ($70,325) ($91,841) ($73,997) ($72,895) ($85,016) ($81,355) $0 $0 $0 $0 $0 $0
92 Net Resource Optimization $63,738 $209,703 ($101,488) $502,625 ($359,215) ($146,870) ($41,017) $0 $0 $0 $0 $0 $0
93 EIM Incremental O&M Costs(Idaho share) $185,305 $32,205 $26,428 $25,328 $32,087 $29,628 $39,629
94 Adjusted Actual Net Expense $75,633,693 $15,611,040 $22,280,870 $12,902,528 $5,283,695 $7,158,576 $12,276,283 $120,701
035,666.30 -
0.90 =
©39,629.22 T+
Idaho Q2 PICA Filing Page 46
2025 WA ID Actual Deferrals.xlsx ID Monthly 4

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 312,860 309,308 274,035 255,324 221,646 237,222 (39,925) 1,570,470
Deduct Prior Month Unbilled (137,264) (145,445) (132,541) (124,764) (106,829) (119,536) (127,614) (893,993)
Add Current Month Unbilled 145,445 132,541 124,764 106,829 119,536 127,614V 756,729
Total Retail Sales 321,041 296,404 266,258 237,389 234,353 245,300,/ (167,539) 1,433,206
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 1,559,545
Difference from Test Year 16,591 20,487 (9,830) (12,833) 7,330 19,455 (423,750) (382,550)
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 ($240,835) ($314,409) $179,585 R-03$476,648-/ ($10,381,875) ($9,372,474)
Idaho Q2 PCA Filing Page 47
Page 4 of 4

11
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202506vf 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 (219,429) 0 0 (1,726,388)
0011-GENERAL SERVICE 0 0 (175,506) 0 0 (1,105,477)
0012-RESID&FARM-GEN SERV 0 0 (5,762) 0 0 (51,955)
0021-LARGE GENERAL SERV 0 0 (16,875) 0 0 (134,700)
0022-RESID&FRM-LGE GEN SE 0 0 (1,244) 0 0 (9,255)
0025-EXTRA LGE GEN SERV 0 0 (71,801) 0 0 (438,283)
0031-PUMPING SERVICE 0 0 (17,843) 0 0 (62,625)
0032-PUMPING SVC RES&FRM 0 0 (2,023) 0 0 (5,307)
0042-CO OWND ST LTS SO VA 0 0 (1,053) 0 0 (6,323)
0044-CST OWND ST LT SO VA 0 0 (52) 0 0 (309)
0045-CUST OWND ST LT ENGY 0 0 (56) 0 0 (339)
0046-CUST OWND ST LT S V 0 0 (186) 0 0 (1,139)
0047-AREA LIGHT-COM&INDUS 0 0 (31) 0 0 (261)
0048-AREA LGHT-FARM&RESID 0 0 (149) 0 0 (923)
0049-AREA LGHT-HI PRIES SO 0 0 (412) 0 0 (2,463)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (71,035) 0 0 (414,893)
10023-DCFC-ID 0 0 (29) 0 0 (147)
Overall-Summary 0 01 (583,486) 0 0
Page 1 of 3 Run Date:Jul 7,2025
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st w/GRC
R-o2 (581,283)
Idahp Q CA File P�ae 48
H:\Power a errs s\ ower De a at Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202506 Revenue_RateSch_CM_YTD for ID PCA.xlsx 7171A 11:51 AM

Revenue By Revenue Class Data Source: Financial Reporting
Electric Data Updated Daily
State Code:ID
Accounting Period Service Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt YTD Average Meters YTD Usage YTD Revenue Amt
202506v, ED 01 01 RESIDENTIAL 128,832 92,449,068 11,067,801 128,739 728,616,977 83,181,593
21 21 FIRM COMMERCIAL 19,286 83,957,830 7,711,379 19,249 519,586,271 47,097,736
31 31 FIRM-INDUSTRIAL 316 101,324,574 5,033,784 318 599,371,521 30,384,255
39 39 FIRM-PUMPING-IRRIGATION ONLY 44 662,721 67,720 3J1,330,927
1194441 126,546
51 51 LIGHTING-PUBLIC STREET AND HIWAY 203 569,317 261,983 2 � 3:384:485 1,567,970
80 80 INTERDEPARTMENT REVENUE 54 173,960 16,909 120,572
83 83 MISC-SERVICE REVENUE SNP 0 0 9,302 0 0 56,584
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 57,285
OD OD Other Electric Direct 0 0 1,400 0 0 4,700
RP RP Rent Permits 0 0 0 0 0 1,735
ED-Summary 148,735 279,137,471 24,179,825 148,601 1,853,484,622 162,598,976
202506-Summary 148,735 279,137,471 24,179,825 148,601 1,853,484,622 162,598,976
Overall-Summary 148,735 279,137,471 ve 24,179,825 148,601 1,853,484,622 162,598,976
Page 2 of 4 Run Date: Jul 7,2025
IFor Internal Use Only I
Billed Sales-input tab,deferral calc workbook
H:\Powerr efe?rats\�oweiriBgferral 3ournals\2_ID PCA\2025 ID PCA\Cognos Reports\202506 Revenue By Revenue Class ID.xlsx 7/7/ZO��e 1r.40 AM

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 35,554,121 $4,095,050
3800 01 011 0
3800 01 012 933,669 $128,055
01 01 RESIDENTIAL 3800 01 022 201,576 $16,908
3800 01 032 134,646 $18,845
3800 21 011 27,929,488 $2,475,183
3800 21 021 1,202,783 $81,396
21 21 FIRM COMMERCIAL 3800 21 025 4,913,054 $296,408
3800 21 031 2,296,838 $243,819
3800 31 011 1,052,730 $89,101
31 FIRM-INDUSTRIAL 3800 31 021 938,549 $66,189
3800 31 025 23,079,126 $1,393,977
3800 31 031 502,826 $53,458
31 31 FIRM INDUSTRIAL 3800 31 025P 28,874,543 $1,495,959
31 FIRM-INDUSTRIAL 3800 31 025PG 39,925,000 $1,444,087
i
21 -Summary i . :0
31 -Summary 94,372,773 $4,542,771
G:\CLOSR162506��ever�ue\REVUNBL\REVUNBLD - E\SOX Electric Unbilled.xlsx 7/7/20�5012:20 PM

Columbia Basin Hydro Customer Cost Calculations - June 2025V
Generation Mid-C Valuation Contract Valuation
Off Mid-C On Mid-C Off Mid-C Busbar
On Peak Peak Total Peak Peak Weighted Total Cost Cumul.Total Price Total Cost Cumul.Total Customer Cost
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) Cost($000s) ($/MWh) Daily Delivery($) ($000s) Cost($000s) ($000s)
6/1/2025 1,761 604 2,365 23.13 23.13 23.13 54,702 54,702 43.17 8,773 110,870 110,870 54,702
6/2/2025 1,629 586 2,215 38.21 23.13 34.22 75,791 130,493 43.17 8,773 104,394 215,264 130,493
6/3/2025 1,733 558 2,291 45.60 40.98 44.48 101,895 232,389 43.17 8,773 107,675 322,939 232,389
6/4/2025 1,796 596 2,392 43.44 31.48 40.46 96,788 329,177 43.17 8,773 112,035 434,975 329,177
6/5/2025 1,763 603 2,366 48.36 33.20 44.50 105,286 434,463 43.17 8,773 110,913 545,888 434,463
6/6/2025 1,697 555 2,252 42.41 25.78 38.31 86,280 520,743 43.17 8,773 105,992 651,880 520,743
6/7/2025 1,716 566 2,282 42.41 25.78 38.29 87,369 608,112 43.17 8,773 107,287 759,166 608,112
6/8/2025 1,744 574 2,318 59.24 59.24 59.24 137,318 745,430 43.17 8,773 108,841 868,007 745,430
6/9/2025 1,785 585 2,370 82.54 59.24 76.79 181,985 927,416 43.17 8,773 111,086 979,093 927,416
6/10/2025 1,843 611 2,454 58.64 32.80 52.21 128,114 1,055,530 43.17 8,773 114,712 1,093,805 1,055,530
6/11/2025 1,857 615 2,472 36.43 24.18 33.38 82,519 1,138,049 43.17 8,773 115,489 1,209,294 1,138,049
6/12/2025 1,870 617 2,487 29.86 24.57 28.55 70,996 1,209,045 43.17 8,773 116,137 1,325,430 1,209,045
6/13/2025 1,885 628 2,513 28.06 23.73 26.98 67,793 1,276,838 43.17 8,773 117,259 1,442,689 1,276,838
6/14/2025 1,846 611 2,457 28.06 23.73 26.98 66,296 1,343,134 43.17 8,773 114,841 1,557,531 1,343,134
6/15/2025 1,785 624 2,409 30.32 30.32 30.32 73,041 1,416,175 43.17 8,773 112,769 1,670,300 1,416,175
6/16/2025 1,816 587 2,403 33.65 30.32 32.84 78,912 1,495,087 43.17 8,773 112,510 1,782,811 1,495,087
6/17/2025 1,870 617 2,487 31.90 24.80 30.14 74,959 1,570,046 43.17 8,773 116,137 1,898,947 1,570,046
6/18/2025 1,890 627 2,517 36.88 34.10 36.19 91,088 1,661,134 43.17 8,773 117,432 2,016,379 1,661,134
6/19/2025 1,888 631 2,519 36.99 35.19 36.54 92,034 1,753,168 43.17 8,773 117,518 2,133,897 1,753,168
6/20/2025 1,830 628 2,458 36.99 35.19 36.53 89,783 1,842,951 43.17 8,773 114,885 2,248,781 1,842,951
6/21/2025 1,668 586 2,254 38.33 31.34 36.51 82,294 1,925,245 43.17 8,773 106,078 2,354,859 1,925,245
6/22/2025 1,701 564 2,265 31.34 31.34 31.34 70,985 1,996,230 43.17 8,773 106,553 2,461,412 1,996,230
6/23/2025 1,766 569 2,335 38.33 31.34 36.62 85,517 2,081,747 43.17 8,773 109,575 2,570,987 2,081,747
6/24/2025 1,826 601 2,427 49.71 49.46 49.65 120,494 2,202,241 43.17 8,773 113,546 2,684,533 2,202,241
6/25/2025 1,886 623 2,509 37.22 35.03 36.67 92,014 2,294,255 43.17 8,773 117,086 2,801,620 2,294,255
6/26/2025 1,877 625 2,502 35.57 34.95 35.42 88,613 2,382,868 43.17 8,773 116,784 2,918,404 2,382,868
6/27/2025 1,869 625 2,494 37.11 35.24 36.64 91,377 2,474,246 43.17 8,773 116,439 3,034,843 2,474,246
6/28/2025 1,723 604 2,327 37.11 35.24 36.62 85,220 2,559,465 43.17 8,773 109,229 3,144,072 2,559,465
6/29/2025 1,718 559 2,277 56.64 56.64 56.64 128,969 2,688,435 43.17 8,773 107,071 3,251,143 2,688,435
6/30/2025 1,794 578 2,372 68.68 56.64 65.75 155,958 2,844,392 43.17 8,773 111,172 3,362,315 2,844,392
71,789
Actual Cost 3,362,315
Allowed 2,844,392
Adjustment 517,923 R-osl
HAPo\W uei'err'ais UVPDeferral Journals\2_I1)PCA\2025 ID PCA\2025 CBH and Chelan Generation Reports\06)Jun\202506 CBH and Chelan Contract vs Market(PCA)with transmissionmtNisx

Chelan Hydro Customer Cost Calculations - June 2025
Generation Mid-C Valuation Contract Valuation
Total Diff
[Positive-
On Off Mid-C On Mid-C Off Mid-C Busbar Total Contract
Peak Peak Total Peak Peak Weighted Total Cost Cumul.Total Price Cost Cumul.Total Customer higher than
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) Cost($000s) ($/MWh) ($000s) Cost($000s) Cost($000s) Market]
6/1/2025 975 560 1,535 46.97 49.41 47.86 73,442 73,442 47.50 72,894 72,894 72,894 (548)
6/2/2025 942 526 1,468 43.18 41.40 42.54 62,430 135,872 47.50 69,712 142,606 135,872 7,281
6/3/2025 506 355 861 43.18 41.40 42.45 36,546 172,418 47.50 40,901 183,506 172,418 4,355
6/4/2025 - 1,214 1,214 37.96 37.96 46,083 218,502 47.50 57,669 241,176 218,502 11,586
6/5/2025 822 444 1,266 46.82 37.96 43.71 55,340 273,842 47.50 60,140 301,315 273,842 4,799
6/6/2025 955 553 1,508 48.15 51.66 49.44 74,525 348,367 47.50 71,612 372,927 348,367 (2,914)
6/7/2025 971 456 1,427 42.20 42.24 42.21 60,217 408,584 47.50 67,764 440,691 408,584 7,547
6/8/2025 987 446 1,432 48.48 40.19 45.90 65,730 474,314 47.50 68,025 508,716 474,314 2,295
6/9/2025 1,065 502 1,567 50.47 50.14 50.36 78,896 553,210 47.50 74,414 583,131 553,210 (4,481)
6/10/2025 916 523 1,439 50.47 50.14 50.35 72,454 625,663 47.50 68,358 651,488 625,663 (4,096)
6/11/2025 - 1,304 1,304 31.83 31.83 41,490 667,154 47.50 61,921 713,409 667,154 20,431
6/12/2025 1,031 443 1,474 38.43 31.83 36.45 53,703 720,857 47.50 69,997 783,406 720,857 16,294
6/13/2025 783 428 1,211 26.59 23.79 25.60 30,990 751,847 47.50 57,503 840,909 751,847 26,513
6/14/2025 773 443 1,215 23.60 24.03 23.76 28,864 780,711 47.50 57,717 898,626 780,711 28,853
6/15/2025 895 468 1,362 27.90 27.03 27.60 37,593 818,304 47.50 64,700 963,326 818,304 27,107
6/16/2025 840 429 1,268 37.09 32.47 35.53 45,050 863,355 47.50 60,235 1,023,560 863,355 15,184
6/17/2025 620 415 1,034 37.09 32.47 35.24 36,436 899,791 47.50 49,119 1,072,679 899,791 12,683
6/18/2025 - 831 831 13.61 13.61 11,310 911,101 47.50 39,475 1,112,154 911,101 28,166
6/19/2025 828 514 1,342 30.35 13.61 23.94 32,110 943,211 47.50 63,726 1,175,881 943,211 31,616
6/20/2025 765 373 1,138 27.26 25.67 26.74 30,429 973,640 47.50 54,059 1,229,940 973,640 23,630
6/21/2025 900 382 1,282 44.51 35.84 41.93 53,750 1,027,390 47.50 60,900 1,290,839 1,027,390 7,150
6/22/2025 1,004 307 1,311 39.21 37.19 38.74 50,765 1,078,154 47.50 62,253 1,353,093 1,078,154 11,489
6/23/2025 767 324 1,091 39.21 37.19 38.61 42,104 1,120,258 47.50 51,803 1,404,895 1,120,258 9,699
6/24/2025 713 303 1,016 39.28 34.34 37.81 38,392 1,158,650 47.50 48,240 1,453,135 1,158,650 9,848
6/25/2025 - 986 986 34.34 34.34 33,842 1,192,492 47.50 46,815 1,499,950 1,192,492 12,973
6/26/2025 - 1,015 1,015 24.97 24.97 25,332 1,217,824 47.50 48,192 1,548,143 1,217,824 22,860
6/27/2025 815 378 1,192 41.73 24.97 36.42 43,415 1,261,240 47.50 56,624 1,604,767 1,261,240 13,209
6/28/2025 813 493 1,306 50.29 42.49 47.34 61,808 1,323,048 47.50 62,016 1,666,783 1,323,048 208
6/29/2025 573 463 1,036 16.97 10.99 14.30 14,812 1,337,860 47.50 49,214 1,715,997 1,337,860 34,402
6/30/2025 1,068 504 1,572 49.01 44.94 47.70 74,968 1,412,828 47.50 74,652 1,790,648V 1,412,828 (316)
37,695 377,821
Actual Cost 11790,648
Allowed 1,412,828
Adjustment 377,821 1R-on]
H:\PoWq?'L7@QP Is%W2'P®eferral Journals\2_ID PCA\2025 ID PCA\2025 CBH and Chelan Generation Reports\06)Jun\202506 CBH and Chelan Contract vs Market(PCA)with transmission costs.xlsxage 52

® Pow A" Transaction Register Page:1
Date:07/01/2025 10:18:15 AM
�ii,VISTA Database:NUCUT
Profit Center: PO W Et arpptr
Contract M onth: 202506
Direction: PURCHASE
Counterparty: Clearw ater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance Orly?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO M F4NY
Clearwater Paper Corporation
POWR
01 3 0 Drake I T 278613 A VST CO F;P Energy Sys oa 34,560.000 39,925.000 $36.170 1,444,087.25
POW R Total: 34,560.000 39,925.000 1,444,087.25
PFI Total: 34,560.000 39,925.000v 1,444,087.25
NO I-INTERCO M IANY TO TAL: 34,560.000 39,925.000 1,444,087.25
TO TAL PURCHASES: 34,560.000 39,925.000 1,444,087.25
Input tab
Idaho Q2 PCA Filing Page 53

Pow A" Register Transaction Regist Page:1
_ � Date:07/01/2025 11:05:37 AM
�id _ISTA Database:NUCUT
Profit Center: PO W Et ' arpptr
Contract M onth: 202506
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Adams Nielson Solar, LLC
POWR
01 3 0 Sllkworth LT 262025 A VST CO F;P Energy Sys O a 6,240.000 6,445.000 $43.810 282,355.45
POW 93 Total: 6,240.000 6,445.000 282,355.45
STRA Total: 6,240.000 6,445.000 282,355.45
NO N-INTERCO M IANY TO TAL: 6,240.000 6,445.000 282,355.45
TO TAL PURCHASES: 6,240.000 6,445.000 282,355.45
Used on WA Monthly tab as well as the Solar Select tab
of 2025 WA ID Actual Deferrals Workbook
Idaho Q2 PCA Filing Page 54

Avista Hourly Data 07/03/202S 16:02 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
6/30/2025 H13 19
6/30/2025 H14 19
6/30/2025 H15 18
6/30/2025 H16 19
6/30/2025 H17 18
6/30/2025 H18 19
6/30/2025 H19 16
6/30/2025 H2O 5
6/30/2025 H21 1
6/30/2025 H22 0
6/30/2025 H23 0
6/30/2025 H24 0
6445V 119,828.71
Powerdex Accrual $ 104,806.00v'
$ 224,634.71✓Line 53 on WA Monthly tab
H:\Re�MQQ?l2i1S'R2A'YA\Power 2025\6)Jun 2025\Jun 2025 Solar Select.xlsx Page 55

Total with est Est less actual
RUN 6/16/2025 Enter first day of the month that is missing powerdex values Purchase 20,460.75 21,334.75 104.3%
6/30/2025 Glick RUN to get data out of Nucleus Sale 28,639.00 28 639.00 100.0%
Solar Select 104,806.00 IIVPowerdex Est
Adjusted Total Adj for Actual
Power Key Day Hour Actual Price Amount Formula Direction Date and time Est Price Price with (Amount* entered Price*
Formula Price) Volume
259440 6/16/20252300 1/0/1900 1/1/1900 MAX([PDXI MIDC-HOURLYJ HOURLY],O) PURCHASE 16-06-20252300 30 30.00 30.00 30.00
259440 6/17/20251700 1/0/1900 1/1/1900 MAX([PDXI MIDC-HOURLYI HOURLY],O) PURCHASE 17-06-20251700 35 35.00 35.00 35.00 -
259440 6/18/20250100 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],O) PURCHASE 18-06-20250100 40 40.00 40.00 40.00
259440 6/20/2025 1700 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY],O) PURCHASE 20-06-20251700 20 20.00 40.00 40.00 -
259440 6/21/2025 0100 1/0/1900 1/4/1900 MAX([PDXiMIDC-HOURLYiHOURLY],O) PURCHASE 21-06-20250100 15 15.00 60.00 60.00
259440 6/21/2025 0700 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],O) PURCHASE 21-06-20250700 10 10.00 10.00 10.00 -
259440 6/22/2025 0200 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYiHOURLY],0) PURCHASE 22-06-20250200 12 12.00 36.00 36.00
259440 6/22/20251800 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],O) PURCHASE 22-06-20251800 20 20.00 20.00 20.00 -
259440 6/24/20250200 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 24-06-20250200 40 40.00 40.00 40.00
259440 6/24/2025 2300 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 24-06-20252300 40 40.00 120.00 120.00 -
259440 6/25/20250200 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 25-06-20250200 25 25.00 25.00 25.00
259440 6/27/20251900 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 27-06-20251900 35 35.00 35.00 35.00 -
259440 6/30/20252000 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) PURCHASE 30-06-20252000 80 80.00 80.00 80.00
259439 6/16/20250900 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYJHOURLY],O) SALE 16-06-20250900 30 30.00 60.00 60.00 -
259439 6/16/20251200 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],O) SALE 16-06-20251200 30 30.00 30.00 30.00
259439 6/16/2025 1700 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 16-06-20251700 35 35.00 70.00 70.00 -
259439 6/16/2025 2200 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 16-06-20252200 40 40.00 40.00 40.00
259439 6/19/20250700 1/0/1900 1/5/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 19-06-20250700 40 40.00 200.00 200.00 -
259439 6/19/20251300 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 19-06-20251300 38 38.00 38.00 38.00
259439 6/23/20251300 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 23-06-20251300 30 30.00 30.00 30.00 -
259439 6/23/20251700 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 23-06-20251700 35 35.00 70.00 70.00
259439 6/24/20250100 1/0/1900 1/2/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 24-06-20250100 42 42.00 84.00 84.00 -
259439 6/24/20250300 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY],O) SALE 24-06-20250300 40 40.00 80.00 80.00
259439 6/24/20251000 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 24-06-20251000 40 40.00 120.00 120.00 -
259439 6/25/20251700 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 25-06-20251700 37 37.00 37.00 37.00
259439 6/26/20251500 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 26-06-20251500 30 30.00 30.00 30.00 -
259439 6/27/20251500 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 27-06-20251500 35 35.00 35.00 35.00
259439 6/28/20250100 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 28-06-20250100 35 35.00 35.00 35.00 -
259439 6/29/20250900 1/0/1900 1/4/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 29-06-20250900 35 35.00 140.00 140.00
259439 6/29/20251300 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 29-06-20251300 40 40.00 120.00 120.00 -
259439 6/29/20252100 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 29-06-20252100 55 55.00 55.00 55.00
259439 6/30/20250800 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],O) SALE 30-06-20250800 35 35.00 35.00 35.00 -
259439 6/30/20250900 1/0/1900 1/5/1900 MAX([PDXIMIDC-HOURLYIHOURLY],0) SALE 30-06-20250900 40 40.00 200.00 200.00
259439 6/30/20251400 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY],0) SALE 30-06-20251400 50 50.00 50.00 50.00 -
259439 6/30/20251600 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY],0) SALE 30-06-20251600 60 60.00 60.00 60.00
325185 6/16/2025 1700 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,0) SALE 16-06-20251700 35 37.00 37.00 37.00 -
325185 6/17/2025 1000 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY]+2,0) SALE 17-06-20251000 33 35.00 70.00 70.00
325185 6/17/20251300 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,O) SALE 17-06-20251300 33 35.00 70.00 70.00 -
325185 6/18/2025 0800 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY]+2,0) SALE 18-06-20250800 35 37.00 37.00 37.00
325185 6/19/20250200 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY]+2,0) SALE 19-06-20250200 40 42.00 42.00 42.00 -
325185 6/19/2025 1400 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,0) SALE 19-06-20251400 38 40.00 40.00 40.00
325185 6/20/20251400 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,O) SALE 20-06-20251400 15 17.00 51.00 51.00 -
325185 6/21/20251100 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYJHOURLY]+2,0) SALE 21-06-20251100 5 7.00 7.00 7.00
325185 6/22/20250700 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,O) SALE 22-06-20250700 18 20.00 60.00 60.00 -
325185 6/22/20251100 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYJHOURLY]+2,0) SALE 22-06-20251100 18 20.00 60.00 60.00
325185 6/22/2025 1700 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,0) SALE 22-06-20251700 22 24.00 72.00 72.00 -
325185 6/22/2025 2000 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYiHOURLY]+2,0) SALE 22-06-20252000 30 32.00 32.00 32.00
325185 6/23/20250300 1/0/1900 1/1/1900 MAX([PDXIMIDC-HOURLYIHOURLY]+2,0) SALE 23-06-20250300 25 27.00 27.00 27.00 -
325185 6/23/20251300 1/0/1900 1/3/1900 MAX([PDXIMIDC-HOURLYIHOURLY]+2,0) SALE 23-06-20251300 30 32.00 96.00 96.00
325185 6/23/2025 2100 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,0) SALE 23-06-20252100 50 52.00 52.00 52.00 -
325185 6/24/20250900 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYJHOURLY]+2,0) SALE 24-06-20250900 40 42.00 126.00 126.00
325185 6/24/20251600 1/0/1900 1/1/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,0) SALE 24-06-20251600 55 57.00 57.00 57.00 -
325185 6/24/20252100 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYJHOURLY]+2,0) SALE 24-06-20252100 50 52.00 104.00 104.00
325185 6/25/20251300 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,0) SALE 25-06-20251300 30 32.00 64.00 64.00 -
325185 6/26/2025 0200 1/0/1900 1/2/1900 MAX([PDXiMIDC-HOURLYiHOURLY]+2,0) SALE 26-06-20250200 30 32.00 64.00 64.00
325185 486W02TC-A Filing 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,O) SALE 26-06-20250800 35 37.00 T16�9 56-11.00 -
325185 6/26/20251900 1/0/1900 1/3/1900 MAX([PDXiMIDC-HOURLYIHOURLY]+2,0) SALE 26-06-20251900 35 37.00 111.00 111.00

Avista Corporation Journal Entry Printed 07/02/2025 at 1:02 PM
Journal: 240-EIM DEFERRAL Effective Date: 202506
Team: Energy Delivery Accounting Last Saved by: Ian Williams Last Update:07/02/2025 1:00 PM
Type: C Submitted by: Ian Williams Approval Requested:07/02/2025 1:02 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 1,940.20 0.00 Provisional EIM WA-202506 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 16,861.28 0.00 Provisional EIM WA-202506 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 18,801.48 Provisional EIM WA-202506 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-202506 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-202506 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- Q (35,666.30),/001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202506
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-202506 Amortization
Total: (54,467.78)
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 Q2 PCA Filing Page 57