20250731Q3 Idaho PCA Report.pdf

2024 ID PCA
Q3 Report
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AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
THIRD QUARTER 2024
MONTH OF JULY

2024 ID PCA
Q3 Report
Page 2 of 69
Avista Corporation Journal Entry Printed 08/06/2024 at 1:16 PM
Journal: 480-ID PCA Effective Date: 202407
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:08/06/2024 12:56 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:08/06/2024 1:15 PM
Category: DJ Approved by:
Currency: USD
08/06/24
Prepared by Jennifer Hossack Date
N-ty ?W-Sons 8/6/24
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
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2024 ID PCA
Q3 Report
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Avista Corporation Journal Entry Printed 08/06/2024 at 1:16 PM
Journal: 480-ID PCA Effective Date: 202407
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:08/06/2024 12:56 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:08/06/2024 1:15 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 0.00 394,684.00 vCurrent Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 394,684.00 0 0.00 Current Deferral Reg Asset-PCA
DEFERRALI
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 0.00 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 0.00 Reg Asset ID PCA Deferral
DEFERRALI
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,229,545.00,iAmortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 1,229,545.00 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 19,488.00vInterest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 19,488.00 0.00 Interest on Deferral
DEFERRAL
100 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 30,792.00vInterest on Deferral 182387
DEFERRAL
110 001 431600-INTEREST EXPENSE ENERGY ED ID DL 30,792.00 v, 0.00 Interest on Deferral
DEFERRALS
Totals: 1,674,509.00 1,674,509.00
Explanation:
Record deferral of power costs in Idaho,amortization of existing balance,and
interest&DFIT entries.
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Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
20241 0.41667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2023 182387 (4,800,370)
1/31/2024 182387 4,800,370) 8,403,045 21,634 20,002 3,604,307 3,604,307 DJ240 EIM Deferral
2/29/2024 182387 3,604,307 3,390,404 22,694 15,018 251,615 251,614 1 DJ240 EIM Deferral
3/31/2024 182387 251,615 3,076,954 27,991 1,048 2,796,301 2,796,301 DJ240 EIM Deferral
4/30/2024 182387 2,796,301 1,802,318 19,895 11,651 4,590,375 4,590,374 1 DJ240 EIM Deferral
5/31/2024 182387 (4,590,375 1,186,559 21,408 19,127 5,774,652 5,774,652 DJ240 EIM Deferral
6/30/2024 182387 (5,774,652) (1,613,124) 21,905 (24,061) (7,389,932) (7,389,932) DJ240 EIM Deferral
This account moves to the Pendin tab
6/30/2024 182385 This account moves from the Pending tab
7/31/2024 182385 1 394,684 2,721,397)ve 0 2,326,713 2,721,397 394,684 WA 1-937&CETA Compliance&EIM Deferral
8/31/2024 182385 R-01 DJ240 EIM Deferral
9/30/2024 182385 DJ240 EIM Deferral
10/31/2024 182385 DJ240 EIM Deferral
11/30/2024 182385 DJ240 EIM Deferral
12/31/2024 182385 DJ240 EIM Deferral
394,684
Entry:
Debit Credit
557380 ED ID 394,684VIdaho PCA-Def
182385 ED ID 394,684 Regulatory Asset ID PCA Deferral
431600 ED ID Interest Expense Energy Deferrals
182385 ED ID Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

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Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667
2024 0.41667
Balance Interest Balance with
Month Ending Account iB&Bili&Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182385 -
1/31/2024 182385 0 0
2/29/2024 182385 0 0 - - -
3/31/2024 182385 0 0
4/30/2024 182385 0 0
5/31/2024 182385 0 0
6/30/20241 1823851 0 1 0
This account moves to the Current Year tab
6/30/2024 182387 This account moves from the Current Year tab (7,389,932)
7/31/2024 182387 7,389,932 ,/ 0 30,792 7,420,724 7,389,932 30,792
8/31/2024 182387 1 0
9/30/2024 182387 1 1 1 0
10/31/2024 182387 1 1 0
This account moves to the Amortizing tab
10/31/20241 182386 This account moves from the Amortizing tab
11/30/20241 182386
12/31/20241 182386
(30,792)
Entry:
Debit Credit
431600 ED ID 30,792,/ Interest Expense Energy Deferrals
182387 ED ID 30,792 vRegulatory Asset ID PCA Deferral
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Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 6667 0.1
2024 0.41667
Balance Interest Balance with
Month Ending Account Be .Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182386 12,427,862
1/31/2024 182386 12,427,862 1,616,355 51,783 10,863,290 10,863,290
2/29/2024 182386 10,863,290 1,486,090 45,264 9,422,464 9,422,464
3/31/2024 182386 9,422,464 1,341,921 39,261 8,119,804 8,119,804
4/30/2024 182386 8,119,804 1,271,522 33,833 6,882,115 6,882,115
5/31/2024 182386 6,882,115 1,128,809 28,676 5,781,982 5,781,982
6/30/2024 182386 5,781,982 1,129,028 24,0921 4,677,046 4,677,046
7/31/2024 182386 4,677,046 1,229,545 V 19,488 3,466,989 4,677,046 1,210,057
8/31/2024 182386 R-02
9/30/2024 182386
10/31/2024 182386
This account moves to the Pending tab
10/31/20241 182387 This account moves from the Pending tab
11/30/20241 182387 0
12/31/2024 182387
(1,229,545) 19,488
Entry:
Debit Credit
182386 ED ID 1,229,5451/RegulatoryAsset ID PCA Deferral
557390 ED ID 1,229,545 Idaho PCA Amt
419600 ED ID 19,488YInterest Income Energy Deferrals
182386 ED ID 19,488 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

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Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
1 555 Purchased Power $146,775,961 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $14,238,851 $17,570,055 $0 $0 $0 $0 $0
2 447 Sale for Resale ($149,006,932) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) $0 $0 $0 $0 $0
3 501 Thermal Fuel $20,618,522 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $1,114,678 $3,353,469 $0 $0 $0 $0 $0
4 547 CT Fuel $66,915,088 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $4,030,212 $7,487,846 $0 $0 $0 $0 $0
5 456 Transmission Rev ($23,551,929) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) ($3,022,063) ($3,554,846) $0 $0 $0 $0 $0
6 565 Transmission Exp $11,730,378 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $1,578,466 $1,676,118 $0 $0 $0 $0 $0
7 537 MT Invasive Species Exp $453,054 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0
8 557 Expenses $120,884 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $0 $0 $0 $0 $0
9 Adjusted Actual Net Expense $74,055,026 $45,248,191 $4,415,756 $4,112,359 $4,529,730 $4,541,699 $857,596 $10,349,695 J $0 $0 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/24 Feb/24 Mar/24 Apr/24 May/24 Jun/24 Jul/24 Aug/24 Sep/24 Oct/24 Nov/24 Ded24
10 555 Purchased Power $ 44,548,500 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 $ (29,934,570) (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 $ 17,046,320 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 $ 37,676,845 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 $ (13,751,745) (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 $ 10,079,279 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 $ 17,099,250 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project $ (587,419) (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/Acct456 Other Rev Sep-Dec $ (4,360,233) (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 $ 939,169 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 368,452 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 $79,123,848 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624 5,520,092 7,146,329 V 13,728,063 12,614,162 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense ($5,068,822) $26,317,914 ($12,451,213) ($9,959,862) ($4,952,606) ($2,563,925) ($4,662,496) $3,203,366
23 Resource Optimization $279,814 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) V, $0 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense ($4,789,008) $29,007,621 ($10,911,282) ($10,065,377) ($6,600,831) ($3,287,364) ($5,196,350) $2,264,575
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 ($1,650,770) $9,998,927 ($3,761,119) ($3,469,535) ($2,275,306) ($1,133,154) ($1,791,182) $780,599
27 Idaho 100%Activity(Clearwater) ($403,395) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) $0 $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($469,868) ($644,595) $50,553 $130,935 $348,135 ($107,550) $78,918 ($326,264) R-03
28 Rebate
29 Re Nebate t Power Cost Increase(+)Surcharge;(-) ($2,524,033) $9,336,717 ($3,767,116) ($3,418,838) ($2,002,575) ($1,318,399) ($1,792,360) $438,538
30 90%of Net Power Cost Change ($2,271,630) $8,403,045 ($3,390,404) ($3,076,954) ($1,802,318) ($1,186,559) ($1,613,124) $394,684
31 Acct557380 Entry;(+)Rebate,(-)Surcharge $2,271,630 ($8,403,045) $3,390,404 $3,076,954 $1,802,318 $1,186,559 $1,613,124 ($394,684)
32 Energy Imbalance Market Incremental O&M Costs $188,503 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $0 $0 $0 $0 $0
33 90%of Energy Imbalance Market $169,652 $21,634 $22,694 $27,991 $19,895 $21,408 $21,905 $34,125 $0 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($169,652) ($21,634) ($22,694) ($27,991) ($19,895) ($21,408) ($21,905) ($34,125) $0 $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $2,101 978 $8 424,679 ($3 367 710) ($3 048,963) ($1 782,423) ($1,165 151) ($1,591,219) $428,809 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
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2024 WA ID Actual Deferrals-8/6/2024

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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
555 PURCHASED POWER
1 Other Short-Term Purchases $58,439,077 $42,360,369 $2,682,982 $2,396,869 $1,690,200 $1,692,143 $1,863,163 $5,753,351 $0 $0 $0 $0 $0
2 Chelan County PUD(Rocky Reach Slice) $21,673,281 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $3,096,183 $0 $0 $0 $0 $0
3 Douglas County PUD(Wells Settlement) $300,836 $520 $24,551 $31,722 $31,499 $40,761 $48,871 $122,912 $0 $0 $0 $0 $0
4 Douglas County PUD(Wells) $597,359 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $0 $0 $0 $0 $0
5 Grant County PUD(Priest RapidslWanapum) $20,018,801 $2,880,764 $2,880,764 $3,027,311 $2,587,670 $2,880,764 $2,880,764 $2,880,764 $0 $0 $0 $0 $0
6 Bonneville Power Admin.(WNP-3)' $0
7 Inland Power&Light-Deer Lake $7,070 $984 $1,316 $1,177 $994 $771 $959 $869 $0 $0 $0 $0 $0
8 Small Power $943,848 $112,666 $173,430 $147,496 $148,946 $130,873 $126,790 $103,647 $0 $0 $0 $0 $0
9 Clearwater Wind III,LLC $179,212 $0 $0 $0 $0 $0 $0 $179,212 $0 $0 $0 $0 $0
10 City of Spokane-Upriver $1,991,956 $219,393 $512,016 $436,164 $393,756 $276,154 $150,662 $3,811 $0 $0 $0 $0 $0
11 City of Spokane-Waste-to-Energy $3,584,321 $613,308 $556,998 $514,563 $364,842 $404,592 $505,771 $624,247 $0 $0 $0 $0 $0
12 East,South,Quincy Columbia Basin Irrigation Dist $603,603 $0 $0 $0 $95,837 $158,391 $176,738 $172,637 $0 $0 $0 $0 $0
13 Ralhdrum Power,LLC(Lancaster PPA) $17,042,682 $2,591,265 $2,669,858 $2,580,604 $2,171,062 $2,153,837 $2,386,042 $2,490,014 $0 $0 $0 $0 $0
14 Palouse Wind $13,120,943 $1,909,342 $1,905,419 $1,925,508 $2,267,563 $2,248,489 $1,729,961 $1,134,661 $0 $0 $0 $0 $0
15 Rattlesnake Flat,LLC $7,586,306 $748,437 $1,026,933 $1,138,070 $1,337,067 $1,425,625 $1,110,347 $799,827 $0 $0 $0 $0 $0
16 WPM Ancillary Services $703,426 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $0 $0 $0 $0 $0
17 Non-Mon.Accruals ($16,760) ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $0 $0 $0 $0 $0
18 Total 555 Purchased Power $146,775,961 $54,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $14,238,851 $17,570,055 $0 $0 $0 $0 $0
555 PURCHASED POWER
555000 $136,504,751 $48,020,819 $15,060,873 $14,440,142 $13,968,824 $14,264,289 $14,251,678 $16,498,126 $0 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 ($16,760) ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $0 $0 $0 $0 $0
555700 $3,412,284 $2,685,047 $64,300 $44,800 $36,493 $13,790 $237,618 $330,236 $0 $0 $0 $0 $0
Solar Select Adjustment ($59,504) ($3,528) ($5,570) ($8,809) ($9,661) ($11,548) ($10,723) ($9,665)V' $0 $0 $0 $0 $0
555380 $8,196,050 $1,124,055 $1,456,457 $1,476,315 $1,404,807 $1,443,798 $503,269 $787,349 $0 $0 $0 $0 $0
Clearwater Adjustment ($5,551,653) ($761,387) ($986,542) ($999,992) ($951,556) ($977,967) ($340,893) ($533,316),/ $0 $0 $0 $0 $0
Chelan/Columbia Basin Adj of LMC vs Contract F ($1,172,002) $0 ($61,682) ($401,685) ($245,489) ($216,061) ($247,085) $0 v/ $0 $0 $0 $0 $0
Company Absorbed Wind ($2,070,725) ($265,778) ($293,235) ($306,358) ($360,463) ($367,411) ($284,031) ($193,449),/ $0 $0 $0 $0 $0
555710 $703,426 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $0 $0 $0 $0 $0
555740 $6,830,094 $3,819,340 $381,186 $1,136,591 $428,001 $445,030 $51,755 $568,191 $0 $0 $0 $0 $0
$146,775,961 $64,690,914 $15,757,837 $15,483,601 $14,341,408 $14,693,295 $14,238,851 $17,570,055 $0 $0 $0 $0 $0
447 SALES FOR RESALE
19 Short-Term Sales ($120,406,216) ($24,625,315) ($23,938,296) ($23,259,656) ($12,977,271) ($9,630,866) ($13,284,165) ($12,690,647) $0 $0 $0 $0 $0
20 Nichols Pumping Index Sale ($1,858,726) ($998,949) ($196,469) ($160,644) ($95,093) ($71,019) ($71,388) ($265,164) $0 $0 $0 $0 $0
21 Soverign/Kaiser Load Following ($89,205) ($13,126) ($12,139) ($13,115) ($12,813) ($13,209) ($12,462) ($12,341) $0 $0 $0 $0 $0
22 Pend Oreille DES ($324,498) ($49,403) ($48,470) ($50,416) ($47,096) ($49,178) ($47,543) ($32,392) $0 $0 $0 $0 $0
23 Merchant Ancillary Services ($26,328,287) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) ($3,771,968) ($3,273,435) $0 $0 $0 $0 $0
24 Total 447 Sales for Resale ($149,006,932) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) $0 $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($90,074,330) ($24,238,221) ($18,024,859) ($16,399,958) ($8,420,965) ($5,414,026) ($8,857,965) ($8,718,336) $0 $0 $0 $0 $0
Deduct Revenue From Solar Select $1,050,845 $248,812 $66,798 $118,681 $112,527 $106,128 $136,024 $261,875 d $0 $0 $0 $0 $0
447100 ($7,388,387) $9,312,840 ($3,384,888) ($4,368,263) ($2,355,184) ($2,010,208) ($3,183,520) ($1,399,164) $0 $0 $0 $0 $0
447150 ($20,946,630) ($9,696,911) ($2,705,073) ($2,294,768) ($1,777,568) ($1,635,892) ($725,250) ($2,111,168) $0 $0 $0 $0 $0
447700 ($1,586,497) ($605,137) ($123,200) ($149,500) ($31,313) ($15,809) ($268,454) ($393,084) $0 $0 $0 $0 $0
447710 ($703,426) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,006) ($110,083) $0 $0 $0 $0 $0
447720 ($26,328,287) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) ($3,771,968) ($3,273,435) $0 $0 $0 $0 $0
447740 ($3,030,220) ($493,846) $1,907 ($290,411) ($574,145) ($709,754) ($433,387) ($530,584) $0 $0 $0 $0 $0
($149,006,932) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) $0 $0 $0 $0 $0
501 FUEL-DOLLARS
25 Kettle Falls Wood-501110 $4,836,172 $1,116,200 $1,058,507 $1,137,831 $671,075 $19,515 $154,186 $678,858 $0 $0 $0 $0 $0
26 Kettle Falls Gas-501120 $3,877 $2,321 ($200) $996 ($2,671) ($413) $2,592 $1,252 $0 $0 $0 $0 $0
27 Colstrip Coal-501140 $15,459,619 $3,269,730 $3,039,248 $2,645,888 $2,320,700 $685,720 $883,755 $2,614,578 $0 $0 $0 $0 $0
28 Colstrip 011-501160 $318,854 $31,213 $25,490 $32,417 $68,175 $28,633 $74,145 $58,781 $0 $0 $0 $0 $0
29 Total 501 Fuel Expense $20,618,522 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $1,114,678 $3,353,469 $0 $0 $0 $0 $0
501 FUEL-TONS
30 Kettle Falls 251,637 56,818 55,520 61,523 36,821 - 7,798 33,157 - - - - -
31 Colstrip 430,992 93,761 84,341 74,993 66,458 16,045 24,738 70,656 - - - - -
501 FUEL-COST PER TON
32 Kettle Falls $19.65 $19.07 $18.49 $18.23 $19.77 $20.47
33 Colstrip $34.87 $36.04 $35.28 $34.92 $42.74 $35.72 $37.00
2024 WA ID Actual Deferrals ID Monthly 2

2024 ID PCA
Q3 Report
Page 9 of 69
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
547 FUEL
34 NE CT Gas-547213 $20,169 $2,817 ($2,586) $342 $9,721 ($176) $626 $9,425 $0 $0 $0 $0 $0
35 Boulder Park-547216 $1,554,607 $479,532 $253,038 $110,486 $234,363 $128,757 $142,934 $205,497 $0 $0 $0 $0 $0
36 Kettle Falls CT-547211 $929,930 $267,844 $171,002 $193,885 $90,753 $59,924 $52,663 $93,859 $0 $0 $0 $0 $0
37 Coyote Springs2-547610 $27,589,598 $8,048,513 $4,653,024 $4,685,448 $2,806,101 $2,114,688 $2,138,717 $3,143,107 $0 $0 $0 $0 $0
38 Lancaster-547312 $19,624,865 $6,690,143 $4,022,725 $4,091,288 $469,256 $492,545 $1,656,682 $2,202,226 $0 $0 $0 $0 $0
39 Rathdrum CT-547310 $17,195,919 $6,085,506 $3,519,798 $4,193,050 $1,386,390 $138,853 $38,590 $1,833,732 $0 $0 $0 $0 $0
40 Total 547 Fuel Expense $66,915,088 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $4,030,212 $7,487,846 $0 $0 $0 $0 $0
41 TOTAL NET EXPENSE $85,302,639 $46,741,474 $5,928,164 $5,682,905 $6,358,284 $6,258,206 $2,196,215 $12,137,391 $0 $0 $0 $0 $0
202401 202402 202403 202404 202405 202406 202407 202408 202409 202410 202411 202412
456 TRANSMISSION REVENUE
42 456100 ED AN ($20,206,751) ($2,753,922) ($2,931,304) ($2,843,321) ($3,080,552) ($2,925,700) ($2,549,291) ($3,122,661) $0 $0 $0 $0 $0
43 456120 ED AN-SPA Trans. ($539,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0 $0 $0 $0 $0
44 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
45 456030 ED AN-Clearwater Trans ($957,622) ($137,500) ($145,362) ($145,871) ($147,302) ($150,899) ($148,500) ($82,188) $0 $0 $0 $0 $0
46 456130 ED AN-Ancillary Services Revenue ($703,426) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,682) ($109,407) $0 $0 $0 $0 $0
47 456017 ED AN-Low Voltage ($70,441) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0 $0
48 456700 ED ID-Low Voltage ($36,631) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0 $0
49 456705 ED AN-Low Voltage ($1,038,058) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0 $0
50 Total 456 Transmission Revenue ($23,551,929) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) ($3,022,063) ($3,554,846) $0 $0 $0 $0 $0
565 TRANSMISSION EXPENSE
51 565000 ED AN $11,698,626 $1,777,670 $1,731,440 $1,682,500 $1,654,630 $1,606,874 $1,573,930 $1,671,582 $0 $0 $0 $0 $0
52 565710 ED AN $31,752 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0 $0
53 Total 565 Transmission Expense $11,730,378 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $1,578,466 $1,676,118 $0 $0 $0 $0 $0
557 Expense
54 557165 ED AN $90,585 $2,234 $26 427 $2,938 ($3,211) $4,757 $35,493 $21,947 $0 $0 $0 $0 $0
55 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
56 557018 ED AN $30,299 $3,897 $3,782 $4,152 $4,838 $4,504 $4,763 $4,363 $0 $0 $0 $0 $0
57 Total 557 ED AN Broker&Related Fees $120,884 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $0 $0 $0 $0 $0
537 Expense
58 537000 ED AN-MT Invasive Species $453,054 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
59 Total 537 ED AN MT Invasive Species $453,054 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0 $0
Other Purchases and Sales
60 Econ Dispatch-557010 $16,767,650 $3,443,708 $1,863,528 $6,289,480 $1,005,518 $1,215,688 $1,636,560 $1,313,168 $0 $0 $0 $0 $0
61 Econ Dispatch-557150 ($12,657,334) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $322,107 ($242,765) ($2,013,128) $0 $0 $0 $0 $0
62 Gas Bookouts-557700 $1,276,575 $774,329 $135,850 $250,651 $22,275 $3,323 $17,152 $72,995 $0 $0 $0 $0 $0
63 Gas Bookouts-557711 ($1,276,575) ($774,329) ($135,850) ($250,651) ($22,275) ($3,323) ($17,152) ($72,995) $0 $0 $0 $0 $0
64 Intraco Thermal Gas-557730 $7,380,378 $2,611,710 $692,998 $572,887 $357,941 $348,228 $664,048 $2,132,566 $0 $0 $0 $0 $0
65 Fuel Dispatch-456010 $1,578,644 $550,289 $1,334,906 $25,769 $14,250 ($46,965) ($274,650) ($24,955) $0 $0 $0 $0 $0
66 Fuel Dispatch-456015 ($6,181,479) ($1,442,383) ($1,240,931) ($105,669) ($183,840) ($858,027) ($1,133,339) ($1,217,290) $0 $0 $0 $0 $0
67 Other Elec Rev-Extraction Plant Cr-456018 ($287,316) ($33,455) ($32,864) ($42,325) ($52,680) ($43,265) ($43,437) ($39,290) $0 $0 $0 $0 $0
68 Other Elec Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
69 Intraco Thermal Gas-456730 ($3,342,492) ($1,698,345) ($127,982) ($91,748) ($351,208) ($531,662) ($276,674) ($264,873) $0 $0 $0 $0 $0
70 Fuel Bookouts-456711 $608,946 $525,541 $13,490 $22,292 $11,247 $3,699 $23,464 $9,223 $0 $0 $0 $0 $0
71 Fuel Bookouts-456720 ($608,946) ($525,541) ($13,490) ($22,292) ($11,247) ($3,699) ($23,454) ($9,223) $0 $0 $0 $0 $0
72 Other Purchases and Sales Subtotal $3,258,051 $404,547 $1,851,438 $228,312 $151,709 $406,104 $329,743 ($113,802) $0 $0 $0 $0 $0
73 Misc Revs 456016 ED AN ($5,622,811) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) $0 $0 $0 $0 $0
74 REC Revenue Subtotal ($5,622,811) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) $0 $0 $0 $0 $0
75 Misc.Power Exp.Actual-557160 $2,643,939 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $0 $0 $0 $0
76 Misc.Power Exp.Subtotal $2,643,939 $2,616,750 $0 $0 $0 $0 $0 $27,189
77 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 SO SO $0 $0 $0 $0 $0
78 Wind REC Exp Actual 557395 $635 $114 $35 $65 $65 $65 $79 S212 $0 $0 $0 $0 $0
79 Wind REC Subtotal $635 $114 $35 $65 $65 $65 $79 $212
2024 WA ID Actual Deferrals ID Monthly 3

2024 ID PCA
Q3 Report
Page 10 of 69
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
80 456030 ED ID-Clearwater Trans $101,293 $13,750 $13,750 $14,536 $14,587 $14,730 $15,090 $14,850 $0 $0 $0 $0 $0
81 456380-ED-ID-Clearwater REC Revenue ($504,688) ($31,365) ($70,300) ($94,774) ($89,991) ($92,425) ($95,186) ($30,647) $0 $0 so $0 $0
82 Clearwater ($403,395) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) $0 $0 $0 $0 $0
83 Net Resource Optimization $279,814 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) $0 $0 $0 $0 $0
84 EIM Incremental O&M Costs(Idaho share) $188,503 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 R
85 Adjusted Actual Net Expense $74,119,948 $47,944,321 $5,924,352 $3,957,707 $2,828,207 $3,764,352 $267,985 $9,433,024
DJ240 34, 125.30
ID 90% 0.90 =
37,917.00 T+
2024 WA ID Actual Deferrals ID Monthly 4

2024 ID PCA
Q3 Report
Page 11 of 69
Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2024
Retail Revenue Credit excluding
Clearwater-MWh Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 YTD
Total Billed Sales 323,320 298,945 269,929 255,776 227,032 227,121 247,369 (21,768) 1,827,724
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) (111,038) (115,435) (110,926)V (133,134) (1,034,225)
Add Current Month Unbilled 155,158 130,059 130,854 111,038 115,435 110,926 133,134 V 886,604
Total Retail Sales 330,857 273,846 270,724 235,960 231,429 222,612 269,577V (154,902) 1,680,103
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 1,815,756
Difference from Test Year 26,407 (2,071) (5,364) (14,262) 4,406 (3,233) 13,366 (409,795) (390,546)
Load Change Adjustment Rate- $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.50 $24.50 $24.50 $24.50
$1M W h
Total Load Change Adjustment-$ $644,595 ($50,553) ($130,935) ($348,135) $107,550 ($78,918) R-03$326,264 ($10,003,096) ($9,533,228)
I
Page 4 of 4

2024 ID PCA
Q3 Report
Page 12 of 69
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202407 V State Code:ID
Rate Schedule Desc Meter City Usage Qty Revenue Amt YTD Meter City YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 507,480 0 0 3,987,109
0011-GENERAL SERVICE 0 0 252,909 0 0 1,705,472
0012-RESID&FARM-GEN SERV 0 0 12,090 0 0 118,319
0021-LARGE GENERAL SERV 0 0 159,389 0 0 1,236,321
0022-RESID&FRM-LGE GEN SE 0 0 2,680 0 0 21,882
0025-EXTRA LGE GEN SERV 0 0 138,364 0 0 1,003,487
0031-PUMPING SERVICE 0 0 34,572 0 0 156,548
0032-PUMPING SVC RES&FRM 0 0 4,779 0 0 13,906
0042-CO OWND ST LTS SO VA 0 0 2,206 0 0 15,875
0044-CST OWND ST LT SO VA 0 0 107 0 0 740
0045-CUST OWND ST LT ENGY 0 0 114 0 0 835
0046-CUST OWND ST LT S V 0 0 383 0 0 2,708
0047-AREA LIGHT-COM&INDUS 0 0 119 0 0 884
0048-AREA LGHT-FARM&RESID 0 0 336 0 0 _ 2,380
0049-AREA LGHT-HI PRIES SO 0 0 845 0 0 6,038
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 117,734 0 0 955,982
10023-DCFC-ID 0 0 99 0 0 118
Overall-Summary 01 01 1,234,207 0 0
Page 1 of 3 Run Date:Aug 6,2024
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,229,545
R-02
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\07_Jul 2024 Revenue_RateSch_CM_YTD for ID PCA 8/6/2024 9:02 AM

2024 ID PCA
Q3 Report
Page 13 of 69
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 YTD Revenue Amt
202407 ED 01 01 RESIDENTIAL 127,049 105,105,184 12,330,490 127,356 829,493,336 96,042,988
21 21 FIRM COMMERCIAL 19,078 87,693,385 8,748,966 19,215 607,092,652 60,603,708
31 31 FIRM-INDUSTRIAL 318 67,011,068 4,199,274 320 652,152,419 36,036,618
39 39 FIRM-PUMPING-IRRIGATION ONLY 39 678,572 72,092 39 1370939 153,920
51 51 LIGHTING-PUBLIC STREET AND HIWAY 198 587,074 262,740 200� 4:098:759 1,873,691
80 80 INTERDEPARTMENT REVENUE 61 207,768 22,365 54 1,472,063 151,255
83 83 MISC-SERVICE REVENUE SNP 0 0 7,552 0 0 67,778
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 66,832
OD OD Other Electric Direct 0 0 1,400 0 0 10,200
RP RP Rent Permits 0 0 0 0 0 10
ED-Summary 146,743 261,283,052 25,654,426 147,186 2,095,680,169 195,007,000
202407-Summary 146,743 261,283,052 25,654,426 147,186 2,095,680,169 195,007,000
Overall-Summary 146,743 261,283,052 25,654,426 147,186 2,095,680,169 195,007,000
Page 2 of 4 Run Date: Aug 6,2024
Billed Sales - Cal Workbook,
lFor Internal Use Only l
H:\Power Deferrals\Power Deferral 3ournals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\07_3ul 2024 Revenue By Revenue Class ID 8/6/2024 9:07 AM

2024 ID PCA
Q3 Report
Page 14 of 69
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 01 032 144,941 $19,412
01 RESIDENTIAL 3800 01 022 206,905 $18,033
01 RESIDENTIAL 3800 01 001 39,172,994 $4,364,550
01 RESIDENTIAL 3800 01 012 933,477 $123,038
21 21 FIRM COMMERCIAL 3800 21 011 19,194,252 $1,860,546
21 FIRM COMMERCIAL 3800 21 021 10,646,737 $851,160
21 FIRM COMMERCIAL 3800 21 031 2,043,225 $225,625
21 FIRM COMMERCIAL 3800 21 025 5,525,237 $332,769
21 -Summary 37,409,451 $3,270,100
31 31 FIRM-INDUSTRIAL 3800 31 011 304,695 $28,587
31 FIRM-INDUSTRIAL 3800 31 021 1,634,992 $128,461
31 FIRM INDUSTRIAL 3800 31 025P 29,494,214 $1,984,010
31 FIRM-INDUSTRIAL 3800 31 025PG 21,768,000 $787,349
31 FIRM-INDUSTRIAL 3800 31 025 23,278,921 $1,434,409
31 FIRM-INDUSTRIAL 3800 31 031 553,634 $61,011
31 -Summary $4,423,827
ID-Summary 154,902,224
Unbilled - Deferral Calc Workbook

2024 ID PCA
Avista Hourly Data 08/05/2024 20:11 P03 Report
DAY HOUR Page 15 of 69
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
7/29/2024 H04 0 0
7/29/2024 H05 0 0
7/29/2024 H06 0 0
7/29/2024 H07 4 0
7/29/2024 H08 13 0
7/29/2024 H09 16 0
7/29/2024 H10 13 0
7/29/2024 H11 15 0
7/29/2024 H12 15 0
7/29/2024 H13 13 0
7/29/2024 H14 10 0
7/29/2024 H15 5 0
7/29/2024 H16 4 0
7/29/2024 H17 4 0
7/29/2024 H18 6 0
7/29/2024 H19 2 0
7/29/2024 H2O 1 0
7/29/2024 H21 0 0
7/29/2024 H22 0 0
7/29/2024 H23 0 0
7/29/2024 H24 0 0
7/30/2024 H01 0 0
7/30/2024 H02 0 0
7/30/2024 H03 0 0
7/30/2024 H04 0 0
7/30/2024 H05 0 0
7/30/2024 H06 0 0
7/30/2024 H07 3 0
7/30/2024 H08 13 0
7/30/2024 H09 18 0
7/30/2024 H10 19 0
7/30/2024 H11 18 0
7/30/2024 H12 17 0
7/30/2024 H13 14 0
7/30/2024 H14 15 0
7/30/2024 H15 16 0
7/30/2024 H16 15 0
7/30/2024 H17 16 0
7/30/2024 H18 17 0
7/30/2024 H19 12 0
7/30/2024 H2O 3 0
7/30/2024 H21 0 0
7/30/2024 H22 0 0
7/30/2024 H23 0 0
7/30/2024 H24 0 0
7/31/2024 HO1 0 0
7/31/2024 H02 0 0
7/31/2024 H03 0 0
7/31/2024 H04 0 0
7/31/2024 H05 0 0
7/31/2024 H06 0 0
7/31/2024 H07 5 0
7/31/2024 H08 15 0
7/31/2024 H09 18 0
7/31/2024 H10 18 0
7/31/2024 H11 18 0
7/31/2024 H12 18 0
7/31/2024 H13 18 0
7/31/2024 H14 17 0
7/31/2024 H15 18 0
7/31/2024 H16 17 0
7/31/2024 H17 17 0
7/31/2024 H18 17 0
7/31/2024 H19 13 0
7/31/2024 H2O 2 0
7/31/2024 H21 0 0
7/31/2024 H22 0 0
7/31/2024 H23 0 0
7/31/2024 H24 0 0
5160 $ 239,445.10
Powerdex Est 22,430.00 ve
$ 261,875.10
Input into line 53 of WA Monthly tab
H:\Reports\Nucleus Reports\Power 2024\7)Jul 2024\Jul 2024 Solar Select Report 10

_ Power Transaction Register Page:1 2024 ID PCA
Date:08/0'P4p1�18A6AM
mid,V,sra Database:NO&NT16 of 69
Profit Center: POWER arpp r
Contract Month: 202407
Direction: PURCHASE V
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 31 SllkworthLT 262025 AVST CORP Energy Sys Opt 6,944.000 5,160.000 $42.950 221,622.00
POWER Total: 6,944.000 5,160.000 221,622.00
STRA Total: 6,944.000 5,160.000 Used on WA 221,622.00
Monthly tab line
NON-INTERCOMPANY TOTAL: 6,944.000 5,160.000 38 as well as the 221,622.00
Solar Select tab
TOTAL PURCHASES: 6,944.000 5,160.000 of 2024 WA ID 221,622.00
Actual Deferrals
Workbook.

_ Power Transaction Register Page:1 2024 ID PCA
Date:08/0'Pj40�58:29AM
mid,V,sra Database:NO&NT17 of 69
Profit Center: POWER arpp r
Contract Month: 202407
Direction: PURCHASE
Counterparty: Clearwater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 31 Drake IT 278613 AVST CORP Energy Sys Opt 35,712.000 21,768.000 $36.170 787,348.56
POWER Total: 35,712.000 21,768.000 787,348.56
PFI Total: 35,712.000 21,768.000 Input tab 787,348.56
NON-INTERCOMPANY TOTAL: 35,712.000 21,768.000 787,348.56
TOTAL PURCHASES: 35,712.000 21,768.000 787,348.56

2024 ID PCA
Total with est Est less actual p Q3 Report
RUN 7/28/2024 Enter first day of the month that is missing powerdex values Purchase 36,737.63 37,025.63 100.��oge 18 of 69
7/31/2024 Click RUN to get data out of Nucleus Sale 6,281.75 6,281.75 100.0%
Solar Select 22,430.00
Adjusted Total Actual
Actual Price Adj for
Power Key Day Hour Amount Formula Direction Date and time Est Price (Amount* Price
Price with entered e
Price) Volume
Formula
223068 7/30/20241100 0 2 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 30-07-20241100 30 27.75 55.50 55.50
223068 7/30/20241300 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 30-07-20241300 25 23.13 23.13 23.13
223068 7/30/20241400 0 1 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 30-07-20241400 25 23.13 23.13 23.13
223068 7/31/20241700 0 3 [PDXJ MIDC-HOURLYJ HOURLY]*0.925 PURCHASE 31-07-20241700 50 46.25 138.75 138.75
223066 7/28/20241900 0 3 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 28-07-20241900 25 25.00 75.00 75.00
223066 7/29/2024 0100 0 2 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 29-07-20240100 10 10.00 20.00 20.00
223066 7/29/20241100 0 2 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 29-07-20241100 20 20.00 40.00 40.00
223066 7/30/2024 2100 0 3 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 30-07-20242100 30 30.00 90.00 90.00
223066 7/30/2024 2200 0 3 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 30-07-20242200 25 25.00 75.00 75.00
223066 7/31/2024 0100 0 1 [PDXI MIDC-HOURLYJ HOURLY] PURCHASE 31-07-20240100 20 20.00 20.00 20.00
223066 7/31/2024 0900 0 3 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 31-07-20240900 40 40.00 120.00 120.00
223066 7/31/20241400 0 3 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 31-07-20241400 40 40.00 120.00 120.00
223066 7/31/20241600 0 3 [PDXJ MIDC-HOURLYJ HOURLY] PURCHASE 31-07-20241600 50 50.00 150.00 150.00
259440 7/28/2024 0300 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 28-07-20240300 20 20.00 40.00 40.00
259440 7/29/2024 2100 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 29-07-20242100 30 30.00 150.00 150.00
259440 7/30/20240500 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 30-07-20240500 20 20.00 100.00 100.00
259440 7/30/2024 0600 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 30-07-20240600 30 30.00 150.00 150.00
259440 7/30/2024 0700 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 30-07-20240700 30 30.00 150.00 150.00
259440 7/30/20241900 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 30-07-20241900 60 60.00 300.00 300.00
259439 7/28/2024 0800 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-07-20240800 10 10.00 50.00 50.00
259439 7/28/20241400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-07-20241400 10 10.00 10.00 10.00
259439 7/29/2024 0500 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-07-20240500 10 10.00 20.00 20.00
259439 7/31/2024 0300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-07-20240300 20 20.00 20.00 20.00
259439 7/31/20240400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-07-20240400 20 20.00 20.00 20.00
259439 7/31/20240800 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-07-20240800 40 40.00 40.00 40.00
259439 7/31/20241400 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-07-20241400 40 40.00 160.00 160.00
259439 7/31/20241600 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-07-20241600 50 50.00 100.00 100.00
259439 7/31/2024 2000 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 31-07-20242000 75 75.00 75.00 75.00
259433 7/28/20240800 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]*1.25,0) SALE 28-07-20240800 10 12.50 25.00 25.00
259434 7/29/20241800 0 6 MAX([PDXIMIDC-HOURLYJHOURLY]*0.75,0) PURCHASE 29-07-20241800 45 33.75 202.50 202.50
259434 7/29/2024 2200 0 10 MAX([PDXIMIDC-HOURLYJHOURLY]*0.75,0) PURCHASE 29-07-20242200 20 15.00 150.00 150.00
259434 7/29/2024 2300 0 9 MAX([PDXIMIDC-HOURLYJHOURLY]*0.75,0) PURCHASE 29-07-20242300 20 15.00 135.00 135.00
259434 7/30/20241100 0 35 MAX([PDXIMIDC-HOURLYJHOURLY]*0.75,0) PURCHASE 30-07-20241100 30 22.50 787.50 787.50
259436 7/30/2024 0100 0 5 MAX([PDXIMIDC-HOURLYJHOURLY]*0.925,0) PURCHASE 30-07-20240100 20 18.50 92.50 92.50
259436 7/30/2024 0600 0 5 MAX([PDXIMIDC-HOURLYJHOURLY]*0.925,0) PURCHASE 30-07-20240600 30 27.75 138.75 138.75
259436 7/30/2024 2200 0 5 MAX([PDXI MIDC-HOURLYJ HOURLY]*0.925,0) PURCHASE 30-07-20242200 25 23.13 115.63 115.63
325185 7/28/20241100 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 28-07-20241100 10 12.00 24.00 24.00
325185 7/28/20241900 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 28-07-20241900 25 27.00 81.00 81.00
325185 7/29/2024 0600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 29-07-20240600 20 22.00 22.00 22.00
325185 7/30/2024 0300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 30-07-20240300 20 22.00 22.00 22.00
325185 7/30/2024 0400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 30-07-20240400 20 22.00 44.00 44.00

2024 ID PCA
Q3 Report
Page 19 of 69
Avista Corporation Journal Entry Printed 08/02/2024 at 12:14 PM
Journal: 240-EIM DEFERRAL Effective Date: 202407
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:08/02/2024 12:13 PM
Type: C Submitted by: Kord Parnell Approval Requested:08/02/2024 12:14 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 2,373.79 0.00 Provisional EIM WA-202407 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,373.79 Provisional EIM WA-202407 Interest
CAP
Totals: 2,373.79 2,373.79
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 DLPdERY ACCT
Comment:EIM Deferral ID-202407 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-202407 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (34,125.30)'/001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202407
Total: (34,125.30)
Explanation: /��'`� ~� 08/02/2024
Prepared Kord Parnell Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 08/02/2024
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q3 Report
Page 20 of 69
Avista Corporation Journal Entry Printed 08/05/2024 at 12:04 PM
Journal: NSJO03-RPS Compliance-Forgone REC Rev Adjust Effective Date: 202407V
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:08/05/2024 10:32 AM
Type: C Submitted by: Jennifer Hossack Approval Requested:08/05/2024 12:03 PM
Category: NSJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 186324-MISC DEF DEBIT-WA REC 3 ED WA DL 2,755,521.65 V 0.00 WA I-937/CETA Compliance-Forgone ID REC Rev Ad
20 001 557322-DEF POWER SUPPLY EXP-RECs ED WA DL 0.00 2,755,521.65vWA I-937/CETA Compliance-Forgone ID REC Rev Ad
30 001 557380-IDAHO PCA-DEF ED ID DL 2,755,521.65 V 0.00 WA I-937/CETA Compliance-Forgone ID REC Rev Ad
40 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 2,755,521.65vWA I-937/CETA Compliance-Forgone ID REC Rev Ad
DEFERRAL 1
Totals: 5,511,043.30 5,511,043.30
�� 08/05/24
Explanation:
repared by Jennifer Hossack Date
For WA I-937 RPS and CETA Compliance,we retired Hydro RECs from 2022. dd� (,t ��f0�f 8/5/24
Retirement of RECs for WA purposes eliminated the ability for ID to Reviewed by Date
recognize revenue if the RECs would have been sold.
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q3 Report
Page 21 of 69
2022 WA Compliance Year
Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total
Qtv of vintage 2022 for RPS&CETA 2012
Boulder Solar 0 35 43 0 0 0 68 61 49 42 21 6 325
Chelan PUD 27,819 24,323 25,215 20,150 38,166 37,769 48,134 7,114 13,678 7,187 0 16,012 265,567
Clark Fork 32,921 15,959 13,539 32,878 81,033 136,021 227,635 25,622 62,589 47,458 27,551 93,843 797,049
Grant PUD 33,291 24,428 29,668 8,105 17,644 25,146 30,665 17,212 10,399 7,320 11,730 420 216,028
Kettle 6,590 108 0 0 0 0 18,203 31,146 24,466 0 19,089 0 99,602
LL/LF 1,713 828 6,258 3,741 6,470 1,928 43,334 8,260 8,760 25,830 15,442 40,815 163,379
Palouse 30,258 33,376 31,653 27,110 31,314 24,422 0 1 50 53 25,220 0 203,457
Rattlesnake 0 32,333 41,134 30,847 42,042 34,794 97 31 24,930 30 26,622 0 232,840
Upp Spo 3,827 2,872 7,849 20,040 23,828 16,145 16,120 3,226 5,822 9,735 12,260 11,851 133,575
Douglas PUD 33,434 28,878 24,312 38,217 38,534 163,375
2,275,197
Qtv of vintage 2021 for RPS 2022
Boulder Solar 0
Chelan PUD 0
Clark Fork 0 0 0 0 0 0 0 0 0 0 0 0 0
Grant PUD 0
Kettle 0 8,446 14,485 12,930 1,916 17,256 17,802 22,079 23,727 21,608 21,417 29,694 191,360
LL/LF 0 0 0 0 0 0 0 0 0 0 0 0 0
Palouse 0 0 0 0 0 0 0 0 0 0 0 12,920 12,920
Rattlesnake 0 0 5,585 42,526 35,793 34,155 21,097 30,669 30,883 38,781 24,439 9,101 273,029
Upp Spo 0 0 0 0 0 0 0 0 0 0 0 0 0
Douglas PUD 0
477,309
Total RECs
Boulder Solar 0 0 0 0 0 0 0 0 0 0 0 0 0 35 43 0 0 0 68 61 49 42 21 6 325
Chelan PUD 27,819 24,323 25,215 20,150 38,166 37,769 48,134 7,114 13,678 7,187 0 16,012 265,567
Clark Fork 0 0 0 0 0 0 0 0 0 0 0 0 32,921 15,959 13,539 32,878 81,033 136,021 227,635 25,622 62,589 47,458 27,551 93,843 797,049
Grant PUD 33,291 24,428 29,668 8,105 17,644 25,146 30,665 17,212 10,399 7,320 11,730 420 216,028
Kettle 0 8,446 14,485 12,930 1,916 17,256 17,802 22,079 23,727 21,608 21,417 29,694 6,590 108 0 0 0 0 18,203 31,146 24,466 0 19,089 0 290,962
LL/LF 0 0 0 0 0 0 0 0 0 0 0 0 1,713 828 6,258 3,741 6,470 1,928 43,334 8,260 8,760 25,830 15,442 40,815 163,379
Palouse 0 0 0 0 0 0 0 0 0 0 0 12,920 30,258 33,376 31,653 27,110 31,314 24,422 0 1 50 53 25,220 0 216,377
Rattlesnake 0 0 5,585 42,526 35,793 34,155 21,097 30,669 30,883 38,781 24,439 9,101 0 32,333 41,134 30,847 42,042 34,794 97 31 24,930 10 26,622 0 505,869
Upp Spo 0 0 0 0 0 0 0 0 0 0 0 0 3,827 2,872 7,849 20,040 23,828 16,145 16,120 3,226 5,822 9,735 12,260 11,851 133,575
Douglas PUD 0 0 0 0 0 0 0 33,434 28,878 24,312 38,217 38,534 163,375
2,752,506
Price
Boulder Solar $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95
Chelan PUD $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20
Clark Fork $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95
Grant PUD $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20
Kettle $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41
LL/LF $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.90 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95 $0.95
Palouse $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70
Rattlesnake $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $5.20 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70 $4.70
Upp Spo $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $7.76 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41
Douglas PUD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
System
Boulder Solar 0 0 0 0 0 0 0 0 0 0 0 0 0 33 41 0 0 0 65 58 47 40 20 6 309
Chelan PUD 0 0 0 0 0 0 0 0 0 0 0 0 33,383 29,188 30,258 24,180 45,799 45,323 57,761 8,537 16,414 8,624 0 19,214 318,680
Clark Fork 0 0 0 0 0 0 0 0 0 0 0 0 31,275 15,161 12,862 31,234 76,981 129,220 216,253 24,341 59,460 45,085 26,173 89,151 757,197
Grant PUD 0 0 0 0 0 0 0 0 0 0 0 0 39,949 29,314 35,602 9,726 21,173 30,175 36,798 20,654 12,479 8,784 14,076 504 259,234
Kettle 0 65,541 112,404 100,337 14,868 133,907 138,144 171,333 184,122 167,678 166,196 230,425 42,242 692 0 0 0 0 116,681 199,646 156,827 0 122,360 0 2,123,402
LL/LF 0 0 0 0 0 0 0 0 0 0 0 0 1,627 787 5,945 3,554 6,147 1,832 41,167 7,847 8,322 24,539 14,670 38,774 155,210
Palouse 0 0 0 0 0 0 0 0 0 0 0 67,184 142,213 156,867 148,769 127,417 147,176 114,783 0 5 235 249 118,534 0 1,023,432
Rattlesnake 0 0 29,042 221,135 186,124 177,606 109,704 159,479 160,592 201,661 127,083 47,325 0 151,965 193,330 144,981 197,597 163,532 456 146 117,171 47 125,123 0 2,514,099
Upp Spo 0 0 0 0 0 0 0 0 0 0 0 0 24,531 18,410 50,312 128,456 152,737 103,489 103,329 20,679 37,319 62,401 78,587 75,965 856,216
Douglas PUD 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8,007,778
PT Ratio 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.61% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% $ 3.09
Idaho$ 0 22,684 48,954 111,261 69,563 107,814 85,780 114,494 118,443 126,905 100,771 118,520 108,310 138,270 163,938 161,337 222,519 202,159 196,715 96,865 140,282 51,461 171,643 76,834 $2,755,521.65
O
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\Lost Rec Rev RPS&CETA2022 CY

2024 ID PCA
Q3 Report
Page 22 of 69
Hossack, Jennifer
From: Reid, Scott r'
Sent: Wednesday, July 17, 2024 2:32 PM
To: Hossack,Jennifer
Cc: Brandon, Annette; Drake, Chris
Subject: ID Lost REC Revenue
Attachments: Book3.xlsx
$2.76 million. Lower than an earlier version because I had been double-counting a few RECs that were used for both RIPS and CETA. V
CONFIDENTIALITY NOTICE:The contents of this email message and any attachments are intended solely for the addressee(s)and may contain confidential and/or privileged information and may be
legally protected from disclosure. If you are not the intended recipient of this message or an agent of the intended recipient,or if this message has been addressed to you in error,please immediately alert
the sender by reply email and then delete this message and any attachments.
1

2024 ID PCA
Q3 Report
Page 23 of 69
DJ475-Washington REC Deferral-Account 186324
The rate is based on WA Rate Order for REC deferral
Interest will be accrued monthly and compounded semi-annually.
Interest is calculated using the prior month ending balance plus 1/2 month of current month charges times the current monthly interest rate
Account 186324 ED WA V 186324 RECON
Balance before Balance WA 1-937 RPS Monthly Interest End Balance End Balance with GL Wand
Month Ending Interest Transfer Deferral &CETA Interest Rate Interest Adjustments before interest Interest Balance Variance Notes
202407 - (549,924.63) 2,755,521.651 0.54259% 13,459.27 2,205,597.02 2,219,056.29 - (2,219,056.29)Semi-annual compounding
202408
202409
202410 Hossack,Jennifer:
202411 Recorded on NS3003
202412
202501 Semi-annual compounding
202502
202503
202504
202505
202506
202507 ITransfer balance to 186322
current month entry (549,924.63) 13,459.27 -
202407 UPDATE DATE TO CALC JET ENTRY
JET ENTRY: DR CR
186324 ED WA 13,459.27 Misc Def Debit-WA Rec 3
419600 ED WA 13,459.27 Interest Income on Rec Def
186324 ED WA 549,924.63 Misc Def Debit-WA Rec 3
557322 ED WA 549,924.63 Def Power Supply Exp-RECs
#VALUE! 7rL
H:\Power Deferrals\Power Deferral Journals\3 REC Deferral\2024 DJ475 WA REC 186324 Def 202407-202506 8/5/2024 10:38 AM

2024 ID PCA
Q3 Report
Page 24 of 69
Hossack, Jennifer
From: Stromberger, Janessa D
Sent: Monday,July 15, 2024 10:23 PM
To: Parnell, Kord
Cc: Hossack,Jennifer
Subject: Fwd: DJ240 EIM Deferral and WA 1-937 Compliance - July 2024
Hi Kord,
Please see Jenn's below email -we can discuss more next week if you have questions.
Thanks!
Janessa Stromberger
Manager, Projects and Fixed Assets Accounting
[phone]
From: Hossack,Jennifer<[e-mail]>
Sent: Monday,July 15, 2024 2:34 PM
To:Stromberger,Janessa D<[e-mail]>
Cc: Parsons,Amy<[e-mail]>; Kettner, Cheryl <[e-mail]>
Subject: DJ240 EIM Deferral and WA 1-937 Compliance-July 2024
Hello,
In July, the current year regulatory asset account for Idaho PCA changes from 182387 ED ID to 182385 ED ID. If you could please ensure that
182385 ED ID is used for the July DJ240 journal I would appreciate it. Resource Accounting will complete the WA 1-937 RPS journal to the same
account. Please let me know if you have any questions.
Thank you,
Jenn
CONFIDENTIALITY NOTICE:The contents of this email message and any attachments are intended solely for the addressee(s)and may contain confidential and/or privileged information and may be
legally protected from disclosure. If you are not the intended recipient of this message or an agent of the intended recipient,or if this message has been addressed to you in error,please immediately alert
the sender by reply email and then delete this message and any attachments.
1

2024 ID PCA
Q3 Report
Page 25 of 69
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
THIRD QUARTER 2024
MONTH OF AUGUST

2024 ID PCA
Q3 Report
Page 26 of 69
Avista Corporation Journal Entry Printed 09/09/2024 at 4:07 PM
Journal: 480-ID PCA Effective Date: 202408
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:09/09/2024 4:07 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:09/09/2024 4:07 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
150 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 741,563.00 Aegulatory Asset ID PCA Deferral Adj Jan-Jun 2024
DEFERRAL
160 001 431600-INTEREST EXPENSE ENERGY ED ID DL 8,440.00V 0.00 Interest Expense Energy Deferrals Adj Jan-Jun 2024
DEFERRALS
170 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 8,440.00vRegulatory Asset ID PCA Deferral Adj Jan-Jun 2024
DEFERRAL
180 001 557380-IDAHO PCA-DEF ED ID DL 78,808.00V 0.00 Idaho PCA-Def Adj Jul 2024
190 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 78,808.00vRegulatory Asset ID PCA Deferral Adj Jul 2024
DEFERRAL
200 001 557380-IDAHO PCA-DEF ED ID DL 581,315.00 V 0.00 Idaho PCA-Def IPUC Chelan Settlement Agreement
210 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 581,315.00vRegulatory Asset ID PCA Deferral IPUC Chelan Settlement
DEFERRAL 3 Agreement
Totals: 3,033,913.00 3,033,913.00
Explanation:
W&" c..�1 09/09/24
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and Prepared
y Jennifer
g/g/24
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 2 of 2

2024 ID PCA
Q3 Report
Page 27 of 69
Avista Corporation Journal Entry Printed 09/09/2024 at 4:07 PM
Journal: 480-ID PCA Effective Date: 202408
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:09/09/2024 4:07 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:09/09/2024 4:07 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 215,642.00 ✓ 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 215,642.00 CCurrent Deferral Reg Asset-PCA
DEFERRALI
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 10,023.00✓ 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 10,023.00vReg Asset ID PCA Deferral
DEFERRALI
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,341,639.00✓Amortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 1,3415639.00✓ 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 14,446.00dnterest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 14,446.00✓ 0.00 Interest on Deferral
DEFERRAL
100 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 36,490.00 vinterest on Deferral 182387
DEFERRAL
110 001 431600-INTEREST EXPENSE ENERGY ED ID DL 36,490.00✓ 0.00 Interest on Deferral
DEFERRALS
120 001 431600-INTEREST EXPENSE ENERGY ED ID DL 5,547.00 ✓ 0.00 Interest Expense Energy Deferrals Adj Jul 2024
DEFERRALS
130 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 5,547.00✓Interest Expense Energy Deferrals Adj Jul 2024
DEFERRAL
140 001 557380-IDAHO PCA-DEF ED ID DL 741,563.00✓ 0.00 Idaho PCA-Def Adj Jan-Jun 2024
Page 1 of 2

2024 ID PCA
Q3 Report
Page 28 of 69
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
20241 0.41667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2023 182387 (4,800,370)
1/31/2024 182387 (4,800,370) 8,290,535 21,634 20,002 3,491,797 3,604,307 112,510 DJ240 EIM Deferral
2/29/2024 182387 3,491,797 3,536,186 22,694 14,549 7,146 251,614 258,760 DJ240 EIM Deferral
3/31/2024 182387 7,146) 3,224,724 27,991 30 3,203,909 2,796,301 407,608 DJ240 EIM Deferral
4/30/2024 182387 3,203,909 1,942,930 19,895 13,350 5,140,294 4,590,374 549,920 DJ240 EIM Deferral
5/31/20241 182387 (5,140,294 1,331,074 21,408 21,418 6,471,378 5,774,652 696,726 DJ240 EIM Deferral
6/30/2024 182387 (6,471,378) (1,663,498) (559,410) (26,964) (8,721,250) (7,389,932) 1,331,318 DJ240 EIM Deferral&PCA Chelan LCM Adj
This account moves to the Pendin tab
6/30/2024 182385 This account moves from the Pending tab
7/31/2024 182385 315,876 721,397 0 2,405,521 2,326,713 78,808 WA 1-937&CETA Compliance&EIM Deferral
8/31/2024 182385 (2,405,521) 215,642 B 30,594 10,023 2,521,784 2,296,119 225,665 DJ240 EIM Deferral
9/30/2024 182385 DJ240 EIM Deferral
10/31/2024 182385 DJ240 EIM Deferral
11/30/2024 182385 DJ240 EIM Deferral
12/31/2024 182385 DJ240 EIM Deferral
(215,642) (10,023)
Entry:
Debit Credit
557380 ED ID 215,642 Idaho PCA-Def
182385 ED ID 215,642.,Aegulatory Asset ID PCA Deferral
431600 ED ID 10,023,,/ Interest Expense Energy Deferrals
182385 ED ID 10,023,,Aegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q3 Report
Page 29 of 69
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 6667 0.1
2024 0.41667
Balance Interest Balance with
Month Ending Account Be .Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182386 12,427,862
1/31/2024 182386 12,427,862 (1,616,355) 51,783 10,863,290 10,863,290
2/29/2024 182386 10,863,290 (1,486,090) 45,264 9,422,464 9,422,464 -
3/31/2024 182386 9,422,464 (1,341,921) 39,261 8,119,804 8,119,804 -
4/30/2024 182386 8,119,804 (1,271,522) 33,833 6,882,115 6,882,115
5/31/2024 182386 6,882,115 (1,128,809) 28,676 5,781,982 5,781,982
6/30/2024 182386 5,781,982 (1,129,028) 24,092 4,677,046 4,677,046
7/31/2024 182386 4,677,046 (1,229,545) 19,488 3,466,989 3,466,989 0
8/31/2024 182386 3,466,989 (1,341,639) r 14,446 2,139,796 3,466,989 1,327,193
9/30/2024 182386 R-oz
0/31/2024 182386 1
This account moves to the Pending tab
10/31/20241 182387 This account moves from the Pending tab
11/30/20241 1823871 1 0
12/31/20241 182387
(1,341,639) 14,446
Entry:
Debit Credit L
182386 ED ID 1,341,639v6egulatoryAsset ID PCA Deferral
557390 ED ID 1,341,639 Idaho PCA Amt
419600 ED ID 14,446V(nterest Income Energy Deferrals
182386 ED ID 14,446 Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q3 Report
Page 30 of 69
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667
2024 0.41667
Balance Interest Balance with
Month Ending Account iB&Bili&Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182385 -
1/31/2024 182385 0 0
2/29/2024 182385 0 0 - - -
3/31/2024 182385 0 0
4/30/2024 182385 0 0
5/31/2024 182385 0 0
6/30/20241 1823851 0 1 0
This account moves to the Current Year tab
6/30/2024 182387 This account moves from the Current Year tab (8,721,250)
7/31/2024 182387 8,721,250 0 36,339 8,757,519 7,420,724 1,336,865
8/31/2024 182387 8,757,589 0 36,490 7,457,214 7,420,724 36,490
9/30/2024 182387 1 1 1 0
10/31/2024 182387 1 1 1 0
This account moves to the Amortizingtab
10/31/20241 182386 This account moves from the Amortizing tab
11/30/20241 182386
12/31/2024 182386
(36,490)
Entry:
Debit Credit
431600 ED ID 36,490 Interest Expense Energy Deferrals
182387 ED ID 36,490\Aegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q3 Report
Page 31 of 69
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
20231 0. Pending Deferral at July 31 16667
2024 0.41667
2024-With Deferral and Interest Amounts Adjusted for Clearwater
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182385
1/31/2024 182385 0 0 - - -
2/29/2024 182385 0 0 - - -
3/31/2024 182385 0 0 - - -
4/30/2024 182385 0 0 - - -
5/31/2024 182385 0 0 - - -
6/30/2024 182385 0 0
This account moves to the Current Year tab
6/30/2024 182387 This account moves from the Current Year tab (8,721,250)
7/31/2024 182387 (8,721,250) O 0 (36,339) (8,757,589) (7,420,724) 1,336,865
8/31/2024 182387 0
9/30/2024 182387 0
10/31/2024 182387 0
This account moves to the Amortizing tab
10/31/20241 182386 This account moves from the Amortizing tab
11130/2024§ 182386
12/31/20240k, 182386
36338.83238
- (36,339)
Adjusting Entry:
Debit Credit
431600 ED ID 5,547 O Interest Expense Energy Deferrals Adj Jul 20, (30,792)Vold Interest
182387 ED ID 5,547VRegulatoryAsset ID PCA Deferral Adj Jul 2024 (36,339)vNew Interest
�nterest Adj
Pending Deferral at July 31 20241
Balance Deferral- Interest Balance with
Month Ending Account Beg.Balance Transfer Sur./Reb.) Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182385 -
1/31/2024 182385 0 0 - - -
2/29/2024 182385 0 0 - - -
3/31/2024 182385 0 0 - - -
4/30/2024 182385 0 0 - - -
5/31/2024 182385 0 0 - - -
6/30/2024 1823851 0 1 i 0 1 1 - -IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIThis account moves to the Current Year tab
6/30/2024 182387 This account moves from the Current Year tab l (7,389,932)
7/31/2024 182387 (7,389,932) 0 (30,792) (7,420,724) (7,420,724) 0
8/31/2024 182387 0
9/30/2024 182387 1 1 1 0
10/31/2024 182387 1 1 1 0
This account moves to the Amortizing tab
10/31/20241 182386 This account moves from the Amortizing tab
11/30/20241 182386
12/31/2024 182386
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 PCA Adjustments\2024 DJ480 ID PCA_Adj Clearwater Paper Jan-Jun 2024

2024 ID PCA
Q3 Report
Page 32 of 69
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
2024 0.41667%
06- AL Current Year D- Deferral and Interest Amounts Adjusted for Clearwater Deferral- Interest
Month Ending Account Be .Balance Transfer Sur./Reb. Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2023 182387 (4,800,370)
1/31/2024 182387 (4,800,370) 8,290,535 ✓ 21,634 (20,002) 3,491,797 3,604,307 112,510 DJ240 EIM Deferral
2/29/2024 182387 3,491,797 (3,536,186) ✓ 22,694 14,549 (7,146) 251,614 258,760 DJ240 EIM Deferral
3/31/2024 182387 (7,146) (3,224,724) ✓ 27,991 (30) (3,203,909) (2,796,301) 407,608 DJ240 EIM Deferral
4/30/2024 182387 (3,203,909) (1,942,930)✓ 19,895 (13,350) (5,140,294) (4,590,374) 549,920 DJ240 EIM Deferral
5/31/2024 182387 (5,140,294) (1,331,074) ✓ 21,408 (21,418) (6,471,378) (5,774,652) 696,726 DJ240 EIM Deferral
6/30/2024 182387 (6,471,378) (1,663,498) ✓ (559,410) (26,964) (8,721,250)✓ (7,389,932) 1,331,318 DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2024 182385 This account moves from the Pending tab -
7/31/2024 182385 315,876 ✓ (2,721,397) 0 (2,405,521) (2,326,713) 78,808 WA 1-937&CETA Compliance&EIM Deferral
8/31/2024 182385 DJ240 EIM Deferral
9/30/2024 182385 DJ240 EIM Deferral
10/31/2024 182385 DJ240 EIM Deferral
11/30/2024 182385 DJ240 EIM Deferral
12/31/2024 182385 DJ240 EIM Deferral
315,876
Adjustment Entry:
Debit Credit
557380 ED ID 741,563✓ Idaho PCA-Def Adj Jan-Jun 2024
182387 ED ID 0 741,563'Regulatory Asset ID PCA Deferral Adj Jan-Jun 2024
431600 ED ID 8,440✓ Interest Expense Energy Deferrals Adj Jan-Jun 2024
182387 ED ID 8,440 vRegulatory Asset ID PCA Deferral Adj Jan-Jun 2024
557380 ED ID 78,808✓ Idaho PCA-Def Adj Jul 2024
182385 ED ID 78,808 vRegulatory Asset ID PCA Deferral Adj Jul 2024
557380 ED ID 581,315✓ Idaho PCA-Def IPUC Chelan Settlement Agreement
182387 ED ID 581,315-Regulatory Asset ID PCA Deferral IPUC Chelan Settlement Agreement
a�b24 lirr-751-24
182387 (2,666,314) Old Deferral (58,775) Old Interest 182385 394,684 Old Deferral
182387 (3,407,877) New Deferral (67,215) New Interest 182385 315,876 New Deferral
182387 (741,563)v.DeferralAdj M (8,440)vinterestAdj 182386 (78,808)v'DeferralAdj
Current Year Deferral at July 31 2024
Balance Deferral- Interest
Month Ending Account Be .Balance Transfer Sur./Reb. Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2023 182387 (4,800,370)
1/31/2024 182387 (4,800,370) 8,403,045 21,634 (20,002) 3,604,307 3,604,307 DJ240 EIM Deferral
2/29/2024 182387 3,604,307 (3,390,404) 22,694 15,018 251,615 251,614 (1)DJ240 EIM Deferral
3/31/2024 182387 251,615 (3,076,954) 27,991 1,048 (2,796,301) (2,796,301) DJ240 EIM Deferral
4/30/2024 182387 (2,796,301) (1,802,318) 19,895 (11,651) (4,590,375) (4,590,374) 1 DJ240 EIM Deferral
5/31/2024 182387 (4,590,375) (1,186,559) 21,408 (19,127) (5,774,652) (5,774,652) DJ240 EIM Deferral
6/30/2024 182387 (5,774,652) (1,613,124) 21,905 (24,061) (7,389,932) (7,389,932)1 IDJ240 EIM Deferral
This account moves to the Pending tab
6/30/2024 182385 This account moves from the Pending tab
7/31/2024 182385 394,684 (2,721,397) 0 (2,326,713) (2,326,713) 0 WA 1-937&CETA Compliance&EIM Deferral
8/31/2024 182385 DJ240 EIM Deferral
9/30/2024 182385 DJ240 EIM Deferral
10/31/2024 182385 DJ240 EIM Deferral
11/30/2024 182385 DJ240 EIM Deferral
12/31/2024 182385 DJ240 EIM Deferral
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 PCA Adjustments\2024 DJ480 ID PCA_Adj Clearwater Paper Jan-Jun 2024

2024 ID PCA
Q3 Report
Page 33 of 69
Hossack, Jennifer
From: Schultz, Kaylene
Sent: Friday, September 6, 2024 11:29 AM
To: Parsons, Amy; Hossack, Jennifer
Cc: Ehrbar, Pat; Finesilver, Ryan; Brandon, Annette; Miller, Joe
Subject: ID PCA Update - Chelan
Attachments: Staff_PR_032 Supplemental Attachment C Revised - Chelan Comparison 09.04.2024.xlsx
Hi Amy and Jenn,
V
Attached is the final agreed upon Jan-Jun 2024 Chelan calculation ($581,315 rebate to ID customers, see "Total Costs"tab)to be booked as part of the 07.2023-
06.2024 PCA review period.As we discussed,this should be booked outside of the deferral.
For August (and restating July),the monthly Chelan spreadsheet to determine if an adjustment is required will need to be modified so that the contract price
("Busbar Price") is calculated based on Actual Costs (for 2024 the monthly invoice amount is approximately$1.775M)/Actual Generation (total for the month).
As a verification step,the last value in column M ("Cumul.Total Costs") should be equal to the monthly contract (invoice) price ($1,755,720 throughout 2024,
but will change annually in January based on the new annual contract amount).The monthly invoiced contract amount is what the minimum of market or
contract should be benchmarked against.
Please let me know if you have any further questions.
Thanks!
Kaylene Schultz
Manager of Regulatory Affairs
1411 E MISSION AVE I MSC-27 I SPOKANE,WA 99202
PHONE [phone] EMAIL kavlene.schultz(d)avistacorp.com
www.mvavista.com
AV1.5 �
This email(including any attachments)may contain confidential and privileged information,and unauthorized disclosure or use is prohibited.If you are not an intended recipient,please notify the sender and delete this email from your
system.Thank you.
1

2024 ID PCA
Q3 Report
Page 34 of 69
2.Staff's
1. Original Avista Understanding of
Contract Actual Shareholder Settlement 3.Added Chelan
Mid-C Invoice Amt Absorbed Agreement Benefits
Jan-24 $ 7,156,142 $ 1,755,720 $ - $ - $ 5,400,422
Feb-24 $ 1,024,745 $ 1,755,720 $ (61,682) $ (730,976) $ (730,976)
Mar-24 $ 929,623 $ 1,755,720 $ (401,685) $ (826,098) $ (826,098)
Apr-24 $ 837,306 $ 1,755,720 $ (222,625) $ (918,414) $ (918,414)
May-24 $ 905,486 $ 1,755,720 $ (156,620) $ (850,235) $ (850,235)
Jun-24 $ 1,021,353 $ 1,755,720 $ (190,709) $ (734,367) $ (734,367)
YTD System Total $ 11,874,654 $ 10,534,322 $ (1,033,321) $ (4,060,090) $ 1,340,332
Idaho's Share $ (356,186) $ (1,399,513) $ 462,013
4.Alternative Position (All Idaho's Share)
Avista's Shareholders Expense per Settlement $ (1,399,513)
Less Avista's Shareholder Expense already realized $ 356,186
Less Customer's Benefit $ (462,013)
Incremental Shareholder Expense/Customer Rebate $ (581,315)�/

2024 ID PCA
Q3 Report
Page 35 of 69
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
1 555 Purchased Power $160,309,716 $54,328,246 $15,287,922 $15,007,278 $13,888,157 $14,227,464 $14,076,475 $17,316,022 $15,912,472 $265,680 $0 $0 $0
2 447 Sale for Resale ($162,271,085) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) ($13,264,153) $0 $0 $0 $0
3 501 Thermal Fuel $24,591,951 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $1,114,678 $3,353,469 $3,973,429 $0 $0 $0 $0
4 547 CT Fuel $74,702,768 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $4,030,212 $7,487,846 $7,787,680 $0 $0 $0 $0
5 456 Transmission Rev ($26,712,708) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) ($3,022,063) ($3,554,846) ($3,160,779) $0 $0 $0 $0
6 565 Transmission Exp $13,578,712 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $1,578,466 $1,676,118 $1,848,334 $0 $0 $0 $0
7 537 MT Invasive Species Exp $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0
8 557 Expenses $157,243 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $0 $0 $0 $0
9 Adjusted Actual Net Expense $84,608,693 $44,885,523 $3,945,841 $3,636,036 $4,076,479 $4,075,868 $695,220 $10,095,662 $13,198,064 $265,680 $0 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/24 Febl24 Marl24 Aprl24 May/24 Junl24 Jull24 Augl24 Sepl24 Oct/24 Nov/24 Dec/24
10 555 Purchased Power $ 50,384,588 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 $ (34,427,764) (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 $ 20,192,325 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 $ 45,654,416 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 $ (15,961,214) (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 $ 11,519,176 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 $ 19,542,000 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$ (671,336) (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 $ (4,874,704) (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 $ 1,073,336 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 421,088 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 $92,851,911 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 ($8,243,218) $25,955,246 ($12,921,128) ($10,436,185) ($5,405,857) ($3,029,756) ($4,824,872) $2,949,333 ($529,999
) ($72,348,482)
23 Resource Optimization ($341,530) $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344 $0 $0 $0 $0
24 Adjusted Actual-Authorized Net Expense ($8,584,748) $28,644,953 ($11,381,197) ($10,541,700) ($7,054,082) ($3,753,195) ($5,358,726) $2,010,542 ($1,151,343)V ($12,348,482)
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 ($2,959,163) $9,873,915 ($3,923,099) ($3,633,724) ($2,431,542) ($1,293,726) ($1,847,153) $693,034 ($396,868) ($4,256,522)
27 Idaho 100%Activity(Clearwater) ($437,772) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) $0 $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($278 225) ($644,595) $50,553 $130,935 $348,135 ($107,550) $78,918 ($326,264) $191,643 $8,928,119
28 Rebate R-03 y
29 Net Power Cost Increase(+)Surcharge;(-)
Rebate ($3,675,160) $9,211,705 ($3,929,096) ($3,583,027) ($2,158,811) ($1,478,971) ($1,848,331) $350,973 ($239,602) $4,671,597
30 90%of Net Power Cost Change ($3,307,643) $8,290,535 ($3,536,186) ($3,224,724) ($1,942,930) ($1,331,074) ($1,663,498) $315,876 R-01 ($215,642
"� ) $4,204,437
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $3,307,643 ($8,290,535)\, $3,536,186 V $3,224,724 $1,942,930 \/ $1,331,074 $1,663,498 ($315,876) $215,642 ($4,204,437)
32 Energy Imbalance Market Incremental O&M Costs $222,496 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 $0 $0 $0 $0
33 90%of Energy Imbalance Market $200,246 $21,634 $22,694 $27,991 $19,895 $21,408 $21,905 $34,125 $30,594 $0 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($200,246) ($21,634) ($22,694) ($27,991) ($19,895) ($21,408) ($21,905) ($34,125) ($30,594) $0 $0 $0 $0
35 Total Deferral Balance Sheet Entry $3,107,397 $8,312,169 ($3,513,492) ($3,196,733) ($1,923,035) ($1,309,666) ($1,641,593) $350,001 ($185,048) $4,204,437 #VALUE! #VALUE! #VALUE!
PTD 557380 $ 5,027,152 $ (8,403,045.00) $ 3,390,404.00 $ 3,076,954.00 $ 1,802,318.00 $ 1,186,559.00 $ 1,613,124.00 $ 2,360,837.65 $ - $ - $ - $ - $ -
Check ($1,719,509) $112,510 $145,782 $147,770 $140,612 $144,515 $50,374 ($2,676,714) $215,642 ($4,204,437) #VALUE! #VALUE! #VALUE!
$820,371 $112,510 $145,782 $147,770 $140,612 $144,515 $50,374 $78,808
$741,563 Jan-Jun 2024 2,755,521.65 1937 entry is the difference
$78,808 Jul 2024
$820,371 Jan-Jul 2024 Clearwater
$581,315 Jul'23-Jun'24 Settlement amount for Chelan. No interest. Flat amount back to customers. No adj to calc workbook,Aug JE only(adj for Jun). Increase rebate,credit to bal sheet and debit to incm shut.
Page 1 of 4
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2024 ID PICA
Q3 Report
Page 36 of 69
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 Mai Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
555 PURCHASED POWER
1 Other Short-Term Purchases $59,396,840 $41,997,701 $2,213,067 $1,920,546 $1,236,949 $1,226,312 $1,700,787 $5,499,318 $3,336,480 $265,680 $0 $0 $0
2 helan County settlement) 10,723:704 1,340,4 1,340,463 ,340,4 0,463 $0
3 Chelan County PUD(in settlement) $14,045,760 $1,755,720 $1,755,720 0 $1,755,72. $1,755,720 0 $1,755,720 $0
4 Douglas County PUD(Wells Settlement) $412,690 $520 $24,551 $31,722 $31,499 $40,761 $48,871 $122,912 $111,854 $0 $0 $0 $0
5 Douglas County PUD(Wells) $682,696 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $0 $0 $0 $0
6 Grant County PUD(Priest Rapid&Wanapum) $22,899,565 $2,880,764 $2,880,764 $3,027,311 $2,587,670 $2,880,764 $2,880,764 $2,880,764 $2,880,764 $0 $0 $0 $0
7 Bonneville Power Admin.(WNP-3)' $0
8 Inland Power&Light-Dear Lake $8,029 $984 $1316 $1,177 $994 $771 $959 $869 $959 $0 $0 $0 $0
9 Small Power $972,385 $112,666 $173:430 $147,496 $148,946 $130,873 $126,790 $103647 $28537 $0 $0 $0 $0
10 Clearwater Wind III,LLC $857,539 $0 $0 $0 $0 $0 $0 $179:212 $678:327 $0 $0 $0 $0
11 City of Spokane-Upriver $1,991,956 $219,393 $512,016 $436,164 $393,756 $276,154 $150,662 $3,811 $0 $0 $0 $0 $0
12 City of Spokane-Waste-to-Energy $4,201,119 $613,308 $556,998 $514,563 $364,842 $404,592 $505,771 $624,247 $616,798 $0 $0 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $785,608 $0 $0 $0 $95,837 $158,391 $176,738 $172,637 $182,005 $0 $0 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $19,589,512 $2,591,265 $2,669,858 $2,580,604 $2,171,062 $2,153,837 $2,386,042 $2,490,014 $2,546,830 $0 $0 $0 $0
15 Palouse Wind $14,364,437 $1,909,342 $1,905,419 $1,925,508 $2,267,563 $2,248,489 $1,729,961 $1,134,661 $1,243,494 $0 $0 $0 $0
16 Rattlesnake Flat,LLC $8,568,591 $748,437 $1,026,933 $1,138,070 $1,337,067 $1,425,625 $1,110,347 $799,827 $982,285 $0 $0 $0 $0
17 WPM Ancillary Services $809,148 $214,310 $26,059 $99,612 $85,625 $17;11 $83,006 $$1 0,013 $105,722 $0 $0 $0 $0
18 Non-Mon.Accruals $137 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $0 $0 $0 $0
19 Total 555 Purchased Power $160,309,716 $54,328,246 $15,287,922 $15,007,278 $13,888,157 $14,227,464 $14,076,475 $17,316,022 $15,912,472 $265,680 $0 $0 $0
555 PURCHASED POWER
555000 $152,027,794 $48,020,819 $15,060,873 $14,440,142 $13.968.824 $14,264,289 $14,251,678 $16,498,126 $15,523,043 $0 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 $137 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $0 $0 $0 $0
555700 $3,695'909 $2,685,047 $64,300 $44,800 $36,493 $13,790 $237,618 $330.236 $283,625 $0 $0 $0 $0
Solar Select Adjustment ($69,391) ($3,528) ($5,570) ($8,809) ($9,661) ($11,548) ($10,723) ($9,665) ($9,887)11 $0 $0 $0 $0
555380 $9,484,823 I $1,124,055 $1,456,457 $1,476,315 $1,404,807 $1,443,798 $503,269 $787,349 $1,288,773 $0 $0 $0 $0
Clearwater Adjustment ($9,464,823)� $1,124.055 ($1,456,457) ($1,476,315) ($1,404,807) ($1,443,798) ($503,269) ($787,349) ($1,288,773) $0 $0 $0 $0
Chelan Adj of LMC vs Contract Price W ($1,509,202) $� (61,682.00) $ (401,685.00) $ (222,625.00) $ (156,620.00) $ (190,709.00) $ ,_ $(475,881.00)I$ -
Columbia Basin Adj of LMC vs Contract Price ($144,425)S & - $ (22,864.00) $ (59,441.00) $ (56:376.00) $ $ (5,744.00)4
Company Absorbed Wind ($2,293,303) ($265,778) ($293,235) ($306,358) ($360,463) ($367,411) ($284,031) ($193,449) ($222,578)A $0 $0 $0 $0
555710 $809,148 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $0 $0 $0 $0
555740 $7,793,049 $3,819,340 $381,186 $1,136,591 $428,001 $445,030 $51,755 $568,191 $697,275 $265,680 $0 $0 $0
$160,309,716 $54,328,246 $15,287,922 $15,007,278 $13,888,157 $14,227,464 $14,076,475 $17,316,022 $15,912,472 $265,680 $0 $0 $0
447 SALES FOR RESALE
20 Shori-Term Sales ($130,171,449) ($24,625,315) ($23,938,296) ($23,259,656) ($12,977,271) ($9,630,866) ($13,284,165) ($12,690,647) ($9,765,233) $0 $0 $0 $0
21 Nichols Pumping Index Sale ($2,039,816) ($998,949) ($196,469) ($160,644) ($95,093) ($71,019) ($71,388) ($265,164) ($181,090) $0 $0 $0 $0
22 Soverign iser Load Following ($89,205) ($13,126) ($12,139) ($13,115) ($12,813) ($13,209) ($12,462) ($12,341) $0 $0 $0 $0 $0
23 Pend Oreille DES ($350,547) ($49,403) ($48,470) ($50,416) ($47,096) ($49,178) ($47,543) ($32,392) ($26,049) $0 $0 $0 $0
24 Merchant Ancillary Services ($29,620,068) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) ($3,771,968) ($3,273,435) ($3,291,781) $0 $0 $0 $0
25 Total 447 Sales for Resale ($162,271,085) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) ($13,264,153) $0 $0 $0 $0
447 SALES FOR RESALE
447000 ($95,001,991) ($24,238,221) ($18,024,859) ($16,399,958) ($8,420,965) ($5,414,026) ($8,857,965) ($8,718,336) ($4,927,661) $0 $0 $0 $0
Deduct Revenue From Solar Select $1,236,932 $248:812 $66,798 $118,681 $112,527 $106,128 $136,024 $261,875 $186,0871/ $0 $0 $0 $0
447100 ($9,721'199) $9,312,840 ($3,384,888) ($4,368,263) ($2,355,184) ($2,010,208) ($3,183,520) ($1,399,164) ($2,332,812) $0 $0 $0 $0
447150 ($22,852,363) ($9,696,911) ($2,705,073) ($2,294,768) ($1,777,568) ($1,635,892) ($725,250) ($2,111,168) ($1,905,733) $0 $0 $0 $0
447700 ($1,889,238) ($605,137) ($123,200) ($149,500) ($31,313) ($15,809) ($268,454) ($393,084) ($302,741) $0 $0 $0 $0
447710 ($809,148) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,006) ($110,083) ($105,722) $0 $0 $0 $0
447720 ($29,620,068) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) ($3,771,968) ($3,273,435) ($3,291,781) $0 $0 $0 $0
447740 ($3,614,010) ($493,846) $1,907 ($290,411) ($574,145) ($709,754) ($433,387) ($530,584) ($583,790) $0 $0 $0 $0
($162,271,085) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) ($13,264,153) $0 $0 $0 $0
501 FUEL-DOLLARS
26 Kettle Falls Wood-501110 $5,775,558 $1,116,200 $1,058,507 $1,137,831 $671,075 $19,515 $154,186 $678,858 $939,386 $0 $0 $0 $0
27 Kettle Falls Gas-501120 $4,428 $2,321 ($200) $996 ($2,671) ($413) $2,592 $1,252 $551 $0 $0 $0 $0
28 Colstrip Coal-501140 $18,452,330 $3,269,730 $3,039,248 $2,645,888 $2,320,700 $685,720 $883,755 $2,614,578 $2,992,711 $0 $0 $0 $0
29 Colstrip Oil-501160 $359,635 $31,213 $25,490 $32,417 $68,175 $28,633 $74,145 $58,781 $40,781 $0 $0 $0 $0
30 Total 501 Fuel Expense $24,591,951 $4.419.464 $4.123.045 $3.817.132 $3.057.279 $733.455 $1,114,678 $3,353,469 $3,973,429 $0 $0 $0 $0
501 FUEL-TONS
31 Kettle Falls 296,479 56,818 55,520 61,523 36,821 - 7,798 33,157 44,842 - - - -
32 Colstrip 515,777 93,761 84,341 74,993 66,458 16,045 24,738 70,656 84,785 - - - -
501 FUEL-COST PER TON
33 Kettle Falls $19.65 $19.07 $18.49 $18.23 $19.77 $20.47 $20.95
34 Colstrip $34.87 $36.04 $35.28 $34.92 $42.74 $35.72 $37.00 $35.30
2024 WA ID Actual Deferrals-Clearwater Paper Rate and Chelan Adj ID Monthly 2

2024 ID PICA
Q3 Report
Page 37 of 69
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct.24 Nov-24 Dec-24
547 FUEL
35 NE CT Gas-547213 $22,863 $2,817 ($2,586) $342 $9,721 ($176) $626 $9,425 $2,694 $0 $0 $0 $0
36 Boulder Park-547216 $1,772,988 $479,532 $253,038 $110,486 $234,363 $128,757 $142,934 $205,497 $218,381 $0 $0 $0 $0
37 Kettle Falls CT-547211 $1,026,928 $267,844 $171,002 $193,885 $90,753 $59,924 $52,663 $93,859 $96,998 $0 $0 $0 $0
38 Coyote Sprtngs2-547610 $30,680,715 $8,048,513 $4,653,024 $4,685,448 $2,806,101 $2,114,688 $2,138,717 $3,143,107 $3,091,117 $0 $0 $0 $0
39 Lancaster-547312 $22,143,279 $6,690,143 $4,022,725 $4,091,288 $469,256 $492,545 $1,656,682 $2,202,226 $2,518,414 $0 $0 $0 $0
40 Rathdrum CT-547310 $19,055,995 $6,085,506 $3,519,798 $4,193,050 $1,386,390 $138,853 $38,590 $1,833,732 $1,860,076 $0 $0 $0 $0
41 Total 547 Fuel Expense $74,702,76B $21,574,355 $12,617,001 $13,274,499 $4,996,594 $2,934,591 $4,030,212 $7,487,846 $7,787,680 $0 $0 $0 $0
42 TOTAL NET EXPENSE $97,333,350 $46.378.806 $5.458.249 $5.206,582 $5,905,033 $5,792,375 $2,033,839 $11.883.358 $14,409,428 $265.680 $0 $0 $0
202401 j 202402 202403 202404 202405 202406 202407 202408 202409 202410 202411 202412
456 TRANSMISSION REVENUE
43 456100 ED AN ($22,888,388) ($2,753,922) ($2,931,304) ($2,843,321) ($3,080,552) ($2,925,700) ($2,549,291) ($3,122,661) ($2,681,637) $0 $0 $0 $0
44 456120 ED AN-EPA Trans. ($616,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0 $0 $0 $0
45 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
46 456030 ED AN-Clearwater Trans ($1,090,452) ($137,500) ($145,362) ($145,871) ($147,302) ($150,899) ($148,500) ($82,188) ($132,830) $0 $0 $0 $0
47 456130 ED AN-Ancillary Services Revenue ($809,148) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,682) ($109,407) ($105,722) $0 $0 $0 $0
48 456017 ED AN-Low Voltage ($80,504) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0 $0
49 456700 ED ID-Low Voltage ($41,864) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0 $0
50 456705 ED AN-Low Voltage ($1,186,352) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0 $0
51 Total 456 Transmission Revenue ($26,712,708) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) ($3,022,063) ($3,554,846) ($3,160,779) $0 $0 $0 $0
565 TRANSMISSION EXPENSE
52 565000 ED AN $13,542,424 $1,777,670 $1,731,440 $1,682,500 $1,654,630 $1,606,874 $1,573,930 $1,671,582 $1,843,798 $0 $0 $0 $0
53 565710 ED AN $36,288 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0 $0
54 Total 565 Transmission Expense $13,578,712 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $1,578,466 $1,676,118 $1,848,334 $0 $0 $0 $0
557 Expense
55 557165 ED AN $122,068 $2,234 $26,427 $2,938 ($3,211) $4,757 $35,493 $21,947 $31,483 $0 $0 $0 $0
56 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 557018 ED AN $35,175 $3,897 $3,782 $4,152 $4,838 $4,504 $4,763 $4,363 $4,876 $0 $0 $0 $0
58 Total 557 ED AN Broker&Related Fees $157,243 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $0 $0 $0 $0
537 Expense
59 537000 ED AN-MT Invasive Species $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
60 Total 537 ED AN MT Invasive Species $517,776 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0 $0
Other Purchases and Sales
61 Econ Dispatch-557010 $18,246,195 $3,443,708 $1,863,528 $6,289,480 $1,005,518 $1,215,688 $1,636,560 $1,313,168 $1,478,545 $0 $0 $0 $0
62 Econ Dispatch-557150 ($15,637,641) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $322,107 ($242,765) ($2,013,128) ($2,980,307) $0 $0 $0 $0
63 Gas Bookouts-557700 $1,280,605 $774,329 $135,850 $250,651 $22,275 $3,323 $17,152 $72,995 $4,030 $0 $0 $0 $0
64 Gas Bookouts-557711 ($1,280,605) ($774,329) ($135,850) ($250,651) ($22,275) ($3,323) ($17,152) ($72,995) ($4,030) $0 $0 $0 $0
65 Intraco Thermal Gas-557730 $9,516,813 $2,611,710 $692,998 $572,887 $357,941 $348,228 $664,048 $2,132,566 $2,136,435 $0 $0 $0 $0
66 Fuel Dispatch-456010 $1,682,649 $550,289 $1,334,906 $25,769 $14,250 ($46,965) ($274,650) ($24,955) $104,005 $0 $0 $0 $0
67 Fuel Dispatch-456015 ($6,625,063) ($1,442,383) ($1,240,931) ($105,669) ($183,840) ($858,027) ($1,133,339) ($1,217,290) ($443,584) $0 $0 $0 $0
68 Other Else Rev-Extraction Plant Cr-456018 ($341,884) ($33,455) ($32,864) ($42,325) ($52,680) ($43,265) ($43,437) ($39,290) ($54,568) $0 $0 $0 $0
69 Other Elec Rev,-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Intmco Thermal Gas-456730 ($3,437,908) ($1,698,345) ($127,982) ($91,748) ($351,208) ($531,662) ($276,674) ($264,873) ($95,416) $0 $0 $0 $0
71 Fuel Bookouts-456711 $608,946 $525,541 $13,490 $22,292 $11,247 $3,699 $23,454 $9,223 $0 $0 $0 $0 $0
72 Fuel Bookouts-456720 ($608,946) ($525,541) ($13,490) ($22,292) ($11,247) ($3,699) ($23,454) ($9,223) $0 $0 $0 $0 $0
73 Other Purchases and Sales Subtotal $3,403,161 $404,547 $1,851,438 $228,312 $151,709 $406,104 $329,743 ($113,802) $145,110 $0 $0 $0 $0
74 Mlsc Revs 456016 ED AN ($6,389,377) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) $0 $0 $0 $0
75 REC Revenue Subtotal ($6,389,377) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) $0 $0 $0 $0
76 Misc.Power Exp.Actual-557160 $2,643,939 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $0 $0 $0 $0
77 Misc.Power Exp.Subtotal $2,643,939 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $0
78 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Wind REC Exp Actual 557395 $747 $114 $35 $65 $65 $65 $79 $212 $112 $0 $0 $0 $0
80 Wind REC Subtotal $747 $114 $35 $65 $65 $65 $79 $212 $112 $0
2024 WA ID Actual Deferrals-Clearwater Paper Rate and Chelan Adj ID Monthly 3

2024 ID PCA
Q3 Report
Page 38 of 69
Awista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
81 456030 ED ID-Clearwater Trans $109,512 $13,750 $13,750 $14,536 $14,587 $14,730 $15,090 $14,850 $8,219 $0 $0 $0 $0
82 456380-ED-ID-Clearwater REC Revenue ($547,284) ($31,365) ($70,300) ($94,774) ($89,991) ($92,425) ($95,186) ($30,647) ($42,596) $0 $0 $0 $0
83 Clearwater ($437,772) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) $0 $0 $0 $0
84 Net Resource Optimization ($341,530) $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) $0 $0 $0 $0
85 EIM Incremental O&M Costs(Idaho share) $222,496 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 R
86 Adjusted Actual Net Expense $86,691,220 $52,982,075 $4,785,143 $3,056,971 $1,679,167 $2,604,906 ($438,049) $9,178,991 $12,576,336 $265,680
30,593.70 -
0.90 =
33,993.00 T+
2024 WA ID Actual Deferrals-Clearwater Paper Rate and Chelan Adj ID Monthly 4

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Q3 Report
Page 39 of 69
Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2024
Retail Revenue Credit excluding
Clearwater-MWh Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 YTD
Total Billed Sales 323,320 298,945 269,929 255,776 227,032 227,121 247,369 269,891✓ (35,631) 2,083,752
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) (111,038) (115,435) (110,926) (133,134)✓ (110,285) (1,144,510)
Add Current Month Unbilled 155,158 130,059 130,854 111,038 115,435 110,926 133,134 110,285 ✓ 996,889
Total Retail Sales 330,857 273,846 270,724 235,960 231,429 222,612 269,577 247,042 ✓ (145,916) 1,936,131
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 2,070,649
Difference from Test Year 26,407 (2,071) (5,364) (14,262) 4,406 (3,233) 13,366 (7,851) ✓ (364,413) (353,015)
Load Change Adjustment Rate- $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.50 $24.50 $24.50 $24.50
$/MWh
Total Load Change Adjustment-$ $644,595 ($50,553) ($130,935) ($348,135) $107,550 ($78,918) $326,264 ($191,643)✓($8,928,119) ($8,649,894)
R-03
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2024 ID PCA
Q3 Report
Page 40 of 69
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202408 r State Code:ID r
Rate Schedule Desc Meter Qty Usage City Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 548,347 0 0 4,535,456
0011-GENERAL SERVICE 0 0 293,102 0 0 1,998,574
0012-RESID&FARM-GEN SERV 0 0 12,937 0 0 131,256
0021-LARGE GENERAL SERV 0 0 147,619 0 0 1,383,940
0022-RESID&FRM-LGE GEN SE 0 0 3,044 0 0 24,925
0025-EXTRA LGE GEN SERV 0 0 143,733 0 0 1,147,220
0031-PUMPING SERVICE 0 0 42,465 0 0 199,013
0032-PUMPING SVC RES&FRM 0 0 4,116 0 0 18,023
0042-CO OWND ST LTS SO VA 0 0 2,204 0 0 18,079
0044-CST OWND ST LT SO VA 0 0 105 0 0 845
0045-CUST OWND ST LT ENGY 0 0 114 0 0 949
0046-CUST OWND ST LT S V 0 0 383 0 0 3,091
0047-AREA LIGHT-COM&INDUS 0 0 116 0 0 1,000
0048-AREA LGHT-FARM&RESID 0 0 333 0 0 2,713
0049-AREA LGHT-HI PRIES SO 0 0 839 0 0 6,877
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 147,176 0 0 1,103,159
10023-DCFC-ID 0 0 94 0 0 212
Overall-Summary 0 '01 1,346,7261 0 0 00,575,331
Page 1 of 3 Run Date:Sep 9,2024
IFor Internal Use Only I
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,341,639 r
R-02
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\08_Aug 2024 Revenue_RateSch_CM_YTD for ID PCA

2024 ID PCA
Q3 Report
Page 41 of 69
Revenue By Revenue Class Data Source:Financial Reporting
Electric ✓ Data Updated Daily
State Code:ID ✓
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage I YTD Revenue Amt
202408 ✓ ED✓ 01 01 RESIDENTIAL 127,165 113,549,190 13,207,955 127,333 943,042,526 109,250,942
21 21 FIRM COMMERCIAL 19,056 95,219,383 9,357,392 19,196 702,312,035 69,961,100
32 31 31 FIRM-INDUSTRIAL 321 81,544,076 4,884,710 1 733,696,495 40,921,328
139 39 FIRM-PUMPING-IRRIGATION ONLY 39 587,091 62,783 39 1,958,029 216,703
51 51 LIGHTING-PUBLIC STREET AND HIWAY 195 564,345 262,556 199 4,663,105 2,136,247
80 80 INTERDEPARTMENT REVENUE 55 195,072 20,895 54 1,667,135 172,150
83 83 MISC-SERVICE REVENUE SNP 0 0 11,308 0 0 79,086
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 76,380
OD OD Other Electric Direct 0 0 7,100 0 0 17,300
RP RP Rent Permits 0 0 0 0 0 10
ED-Summary 146,831 291,659,157 27,824,246 147,141 2,387,339,326 222,831,246
202408-Summary 146,831 291,659,157 27,824,246 147,141 2,387,339,326 222,831,246
Overall-Summary 146,831 291,659,157 ✓ 27,824,246 147,141 2,387,339,326 222,831,246
Page 2 of 4 Run Date: Sep 9,2024
IFor Internal Use Only I
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\08_Aug 2024 Revenue By Revenue Class ID 10:01 AM 9/9/2024

2024 ID PCA
Q3 Report
Page 42 of 69
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 26,801,512 $3,034,006
3800 01 012 632,455 $90,605
3800 01 022 148,757 $13,490
3800 01 032 95,030 $13,775
01 -Summary
21 21 FIRM COMMERCIAL 3800 21 011 14,055,842 $1,351,474
3800 21 021 6,222,917 $501,517
3800 21 025 5,764,367 $345,407
3800 21 031 1,546,833 $173,052
31 31 FIRM INDUSTRIAL 3800 31 025P 29,049,407 $1,910,707
31 FIRM-INDUSTRIAL 3800 31 011 255,473 $23,521
3800 31 021 976,845 $77,670
3800 31 025 24,261,358 $1,484,703
31 FIRM-INDUSTRIAL 3800 31 025PG 35,631,000 $1,288,773
3800 31 031 474,522 $52,870
31 -Summary i
ID-Summary145,916,317

2024 ID PCA
Q3 Report
Page 43 of 69
Columbia Basin Hydro Customer Cost Calculations - August 2024
Generation Mid-C Valuation Contract Valuation
On Off Mid-C On Mid-C Off Mid-C Cumul. Busbar Daily Total
Peak Peak Total Peak Peak Weighted Total Cost Total Cost Price Delivery Cost Cumul.Total Customer Cost
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) ($000s) ($/MWh) ($000s) ($000s) Cost($000s) ($000s)
8/1/2024 101 51 152 97.65 47.17 80.71 12,268 12,268 43.17 6,562 6,562 6,562
8/2/2024 101 51 152 72.00 44.69 62.84 9,551 21,820 43.17 6,562 13,124 13,124
8/3/2024 101 51 152 72.00 44.69 62.84 9,551 31,371 43.17 6,562 19,686 19,686
8/4/2024 93 49 142 53.50 53.50 53.50 7,597 38,968 43.17 6,130 25,816 25,816
8/5/2024 93 49 142 81.10 53.50 71.58 10,164 49,132 43.17 6,130 31,946 31,946
8/6/2024 96 48 1 144 69.49 36.67 58.55 8,431 57,563 43.17 6,216 38,162 38,162
8/7/2024 96 48 144 78.35 47.36 68.02 9,795 67,358 43.17 6,216 44,379 44,379
8/8/2024 100 49 149 60.01 39.29 53.20 7,926 75,284 43.17 6,432 50,811 50,811
8/9/2024 101 51 152 54.84 39.29 49.62 7,543 82,826 43.17 6,562 57,373 57,373
8/10/2024 92 42 134 54.84 39.29 49.97 6,695 89,522 43.17 5,785 63,158 63,158
8/11/2024 114 57 171 24.71 24.71 24.71 4,225 93,747 43.17 7,382 70,540 70,540
8/12/2024 122 61 1 183 32.95 24.71 30.20 5,527 99,275 43.17 7,900 78,440 78,440
8/13/2024 107 57 164 30.06 17.30 25.63 4,203 103,477 43.17 7,080 85,520 85,520
8/14/2024 93 51 144 39.64 22.00 33.39 4,809 108,286 43.17 6,216 91,736 91,736
8/15/2024 91 45 136 34.37 21.00 29.95 4,073 112,358 43.17 5,871 97,607 97,607
8/16/2024 91 45 136 39.51 24.67 34.60 4,706 117,064 43.17 5,871 103,478 103,478
8/17/2024 91 45 136 39.51 24.67 34.60 4,706 121,769 43.17 5,871 109,350 109,350
8/18/2024 80 40 1 120 30.52 30.52 30.52 3,662 125,432 43.17 5,180 114,530 114,530
8/19/2024 80 40 120 45.34 30.52 40.40 4,848 130,280 43.17 5,180 119,710 119,710
8/20/2024 89 41 130 42.81 29.81 38.71 5,032 135,312 43.17 5,612 125,323 125,323
8/21/2024 91 45 136 35.93 30.44 34.11 4,639 139,951 43.17 5,871 131,194 131,194
8/22/2024 91 45 136 41.65 34.86 39.40 5,359 145,310 43.17 5,871 137,065 137,065
8/23/2024 86 42 128 18.67 17.16 18.17 2,326 147,637 43.17 5,526 142,591 142,591
8/24/2024 58 30 1 88 18.67 17.16 18.16 1,598 149,234 43.17 3,799 146,389 146,389
8/25/2024 48 24 72 19.68 19.68 19.68 1,417 150,651 43.17 3,108 149,498 149,498
8/26/2024 63 27 90 47.15 19.68 38.91 3,502 154,153 43.17 3,885 153,383 153,383
8/27/2024 90 39 129 15.76 15.46 15.67 2,021 156,174 43.17 5,569 158,952 156,174
8/28/2024 91 45 136 32.80 17.12 27.61 3,755 159,930 43.17 5,871 164,823 159,930
8/29/2024 91 45 136 37.10 31.67 35.30 4,801 164,731 43.17 5,871 170,694 164,731
8/30/20241 91 1 45 136 49.05 1 34.20 44.14 6,003 170,733 43.17 5,871 176,565 170,733
8/31/20241 82 1 44 126 49.05 1 43.86 5,527 176,260 43.17 5,439 182,005 176,260
Actual Cost 182,005 V
Allowed 176,260 V
Adjustment 5,744
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 CBH and Chelan Generation Reports\082024_Chelan_Contracts_To_PCA

2024 ID PCA
Q3 Report
Page 44 of 69
Chelan Hydro Customer Cost Calculations - August 2024
Generation Mid-C Valuation Contract Valuation
On Off Mid-C On Mid-C Off Mid-C Total Busbar Total
Peak Peak Total Peak Peak Weighted Cost Cumul.Total Price Cost Cumul.Total Customer
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) Cost($000s) ($/MWh) ($000s) Cost($000s) Cost($000s)
8/1/2024 613 226 839 97.65 47.17 84.04 70,471 70,471 55.43 46,479 46,479 46,479
8/2/2024 736 475 1,211 72.00 44.69 61.29 74,197 144,668 55.43 67,099 113,578 113,578
8/3/2024 660 344 1,004 72.00 44.69 62.64 62,857 207,526 55.43 55,625 169,203 169,203
8/4/2024 - 954 954 53.50 53.50 51,039 258,565 55.43 52,881 222,084 222,084
8/5/2024 478 358 836 81.10 53.50 69.28 57,919 316,484 55.43 46,340 268,424 268,424
8/6/2024 733 394 1 1,127 69.49 36.67 58.01 65,349 381,833 55.43 62,443 330,867 330,867
8/7/2024 666 213 879 78.35 47.36 70.84 62,230 444,063 55.43 48,696 379,564 379,564
8/8/2024 668 407 1,075 60.01 39.29 52.17 56,078 500,140 55.43 59,588 439,152 439,152
8/9/2024 719 394 1,113 54.84 39.29 49.34 54,891 555,031 55.43 61,667 500,819 500,819
8/10/2024 598 298 896 54.84 39.29 49.67 44,503 599,534 55.43 49,666 550,485 550,485
8/11/2024 - 887 887 24.71 24.71 21,905 621,439 55.43 49,140 599,624 599,624
8/12/2024 627 309 936 32.95 24.71 30.23 28,283 649,722 55.43 51,856 651,480 649,722
8/13/2024 704 312 1,016 30.06 17.30 26.15 26,551 676,273 55.43 56,290 707,770 676,273
8/14/2024 708 428 1,136 39.64 22.00 32.99 37,461 713,734 55.43 62,942 770,712 713,734
8/15/2024 803 388 1,190 34.37 21.00 30.02 35,719 749,454 55.43 65,963 836,675 749,454
8/16/2024 756 372 1,128 39.51 24.67 34.62 39,034 788,488 55.43 62,498 899,173 788,488
8/17/2024 544 359 902 39.51 24.67 33.61 30,318 818,806 55.43 49,999 949,172 818,806
8/18/2024 - 1,164 1,164 30.52 30.52 35,510 854,316 55.43 64,494 1,013,666 854,316
8/19/2024 707 388 1,095 45.34 30.52 40.09 43,882 898,198 55.43 60,669 1,074,335 898,198
8/20/2024 624 315 939 42.81 29.81 38.45 36,082 934,280 55.43 52,022 1,126,357 934,280
8/21/2024 731 401 1,132 35.93 30.44 33.98 38,453 972,733 55.43 62,720 1,189,077 972,733
8/22/2024 718 381 1,099 41.65 34.86 39.30 43,186 1,015,920 55.43 60,919 1,249,996 1,015,920
8/23/2024 600 368 968 18.67 17.16 18.10 17,508 1,033,427 55.43 53,629 1,303,625 1,033,427
8/24/2024 705 230 934 18.67 17.16 18.30 17,091 1,050,519 55.43 51,773 1,355,398 1,050,519
8/25/2024 - 882 882 19.68 19.68 17,358 1,067,876 55.43 48,890 1,404,288 1,067,876
8/26/2024 671 274 945 47.15 19.68 39.19 37,030 1,104,906 55.43 52,382 1,456,670 1,104,906
8/27/2024 826 249 1,074 15.76 15.46 15.69 16,852 1,121,758 55.43 59,533 1,516,203 1,121,758
8/28/2024 800 368 1,168 32.80 17.12 27.86 32,524 1,154,282 55.43 64,716 1,580,919 1,154,282
8/29/2024 736 430 1,166 37.10 31.67 35.10 40,924 1,195,205 55.43 64,633 1,645,551 1,195,205
8/30/2024 456 366 822 49.05 34.20 42.44 34,867 1,230,072 55.43 45,537 1,691,088 1,230,072
8/31/2024 666 500 1,166 49.05 34.20 42.68 49,767 1,279,840 55.43 64,633 1,755,720 V 1,279,840
31,674
Actual Cost 1,755,720
Allowed 1,279,840 V
Adjustment 475,881
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 CBH and Chelan Generation Reports\082024_Chelan_Contracts_To_PCA

_ Power Transaction Register Page:1 2024 ID PCA
Date:09/0j4p1&44:51 PM
mid,V,sra Database:NO T45 of 69
Profit Center: POWER arpp r
Contract Month: 202408 V
Direction: ALL
Counterparty: Adams Nielson Solar, LLC V
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 31 SllkworthLT 262025 AVST CORP Energy Sys Opt 5,952.000 4,986.000 $42.950 214,148.70
POWER Total: 5,952.000 4,986.000 214,148.70
STRA Total: 5,952.000 4,986.000 jysed on WA 214,148.70
�'(yM�onthly tab
NON-INTERCOMPANY TOTAL: 5,952.000 4,986.000 line 39 as well 214,148.70
as the Solar
TOTAL PURCHASES: 5,952.000 4,986.000 Select tab of 214,148.70
2024 WA ID
Actual
Deferrals
Workbook.

_ Power Transaction Register Page:1 2024 ID PCA
Date:09/0 / j4p1aia20:22AM
mid,V,sra Database:NO&NT46 of 69
Profit Center: POWER arpp r
Contract Month: 202408
Direction: PURCHASE V
Counterparty: Clearwater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 31 Drake IT 278613 AVST CORP Energy Sys Opt 35,712.000 35,631.000 $36.170 1,288,773.27
POWER Total: 35,712.000 35,631.000 1,288,773.27
PFI Total: 35,712.000 35,631.000 \lfiput tab 1,288,773.27
NON-INTERCOMPANY TOTAL: 35,712.000 35,631.000 1,288,773.27
TOTAL PURCHASES: 35,712.000 35,631.000 1,288,773.27

2024 ID PCA
Avista Hourly Data 09/05/2024 17:25 PQp Report
DAY HOUR Page 47 of 69
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MicIC-Hourly Solar Sel Power Cost
8/30/2024 H09 18 26.64 479.52
8/30/2024 H 10 18 28.6 514.80
8/30/2024 H 11 18 28.25 508.50
8/30/2024 H12 17 27.72 471.24
8/30/2024 H13 18 27.94 502.92
8/30/2024 H14 17 27.83 473.11
8/30/2024 H15 18 29.87 537.66
8/30/2024 H16 17 30 510.00
8/30/2024 H17 17 34.8 591.60
8/30/2024 H18 16 34.81 556.96
8/30/2024 H19 6 46.46 278.76
8/30/2024 H2O 0 53.3 -
8/30/2024 H21 0 45
8/30/2024 H22 0 41.49
8/30/2024 H23 0 29.65
8/30/2024 H24 0 29.41
8/31/2024 H01 0 27.54
8/31/2024 H02 0 27.91
8/31/2024 H03 0 28.01
8/31/2024 H04 0 27.87
8/31/2024 H05 0 28.33
8/31/2024 H06 0 25.9 -
8/31/2024 H07 1 29.69 29.69
8/31/2024 H08 10 29.58 295.80
8/31/2024 H09 18 29.62 533.16
8/31/2024 H10 18 28.48 512.64
8/31/2024 H11 18 28.72 516.96
8/31/2024 H12 17 30.16 512.72
8/31/2024 H13 16 28.86 461.76
8/31/2024 H14 16 32.72 523.52
8/31/2024 H15 17 32.48 552.16
8/31/2024 H16 16 31.33 501.28
8/31/2024 H17 17 40 680.00
8/31/2024 H18 15 42.21 633.15
8/31/2024 H19 5 43.88 219.40
8/31/2024 H2O 0 45 -
8/31/2024 H21 0 42.5
8/31/2024 H22 0 41.27
8/31/2024 H23 0 27
8/31/2024 H24 0 27.95 -
4986 186,086.98
H:\Reports\Nucleus Reports\Power 2024\8)Aug 2024\Aug 2024 Solar Select bal_month_volumes_RZL31D0905241

2024 ID PCA
Q3 Report
Page 48 of 69
Avista Corporation Journal Entry Printed 09/04/2024 at 10:21 AM
Journal: 240-EIM DEFERRAL V Effective Date: 202408
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:09/04/2024 10:21 AM
Type: C Submitted by: Kord Parnell Approval Requested:09/04/2024 10:21 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 2,387.70 0.00 Provisional EIM WA-202408 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,387.70 Provisional EIM WA-202408 Interest
CAP
Totals: 2,387.70 2,387.70
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 DLPdERY ACCT
Comment:EIM Deferral ID-202408 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-202408 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (30,593.70)V,001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc © PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202408
Total: (30,593.70)
Explanation: 09/04/2024
Prepare y r
Parnell Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 09/04/2024
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 ID PCA
Q3 Report
Page 49 of 69
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
THIRD QUARTER 2024
MONTH OF SEPTEMBER

2024 ID PCA
Q3 Report
Page 50 of 69
Avista Corporation Journal Entry Printed 10/07/2024 at 1:43 PM
Journal: 480-ID PCA Effective Date: 202409 0
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 10/07/2024 1:40 PM
Type: C Submitted by: Jennifer Hossack Approval Requested: 10/07/2024 1:43 PM
Category: DJ Approved by:
Currency: USD
10/07/24
Prepared by Jennifer Hossack Date
Airy ?gnoKf 10/7/24
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 2 of 2

2024 ID PCA
Q3 Report
Page 51 of 69
Avista Corporation Journal Entry Printed 10/07/2024 at 1:43 PM
Journal: 480-ID PCA Effective Date: 202409
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 10/07/2024 1:40 PM
Type: C Submitted by: Jennifer Hossack Approval Requested: 10/07/2024 1:43 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 2,728,295.00 0 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 2,728,295.00,Current Deferral Reg Asset-PCA
DEFERRALI
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 7,759.00 0 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 7,759.00,'Reg Asset ID PCA Deferral
DEFERRALI
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,226,356.00oAmortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 1,226,356.00 0 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 8,916.00oInterest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 8,916.00 0 0.00 Interest on Deferral
DEFERRAL
100 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 36,642.00 vinterest on Deferral 182387
DEFERRAL
110 001 431600-INTEREST EXPENSE ENERGY ED ID DL 365642.00 0 0.00 Interest on Deferral
DEFERRALS
Totals: 4,007,968.00 4,007,968.00
Explanation:
Record deferral of power costs in Idaho,amortization of existing balance,and
interest&DFIT entries.
Page 1 of 2

2024 ID PCA
Q3 Report
Page 52 of 69
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667%
20241 0.41667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2023 182387 (4,800,370)
1/31/2024 182387 (4,800,370) 8,290,535 21,634 20,002 3,491,797 3,604,307 112,510 DJ240 EIM Deferral
2/29/2024 182387 3,491,797 3,536,186 22,694 14,549 7,146 251,614 258,760 DJ240 EIM Deferral
3/31/2024 182387 7,146) 3,224,724 27,991 30 3,203,909 2,796,301 407,608 DJ240 EIM Deferral
4/30/2024 182387 3,203,909 1,942,930 19,895 13,350 5,140,294 4,590,374 549,920 DJ240 EIM Deferral
5/31/20241 182387 (5,140,294 1,331,074 21,408 21,418 6,471,378 5,774,652 696,726 DJ240 EIM Deferral
6/30/2024 182387 (6,471,378) (1,663,498) (559,410) (26,964) (8,721,250) (7,389,932) 1,331,318 DJ240 EIM Deferral&PCA Chelan LCM Adj
This account moves to the Pendin tab
6/30/2024 182385 This account moves from the Pending tab
7/31/2024 182385 315,876 2,721,397 0 2,405,521) (2,326,ZL31 78,808 WA 1-937&CETA Compliance&EIM Deferral
8/31/2024 182385 (2,405,521) 522,872 30,594 10,023 1,862,078 1,862,078 0 DJ240 EIM Deferral
9/30/2024 182385 1,862,078 R-oi 2,728,295 22,352 7,759 4,575,780 1,839,726 2,736,054 DJ240 EIM Deferral
10/31/2024 182385 DJ240 EIM Deferral
11/30/2024 182385 DJ240 EIM Deferral
12/31/2024 182385 DJ240 EIM Deferral
(2,728,295) (7,759)
Entry:
Debit Credit
557380 ED ID 2,728,295 Idaho PCA-Def
182385 ED ID 2,728,295,/Regulatory Asset ID PCA Deferral
431600 ED ID 7,759 V Interest Expense Energy Deferrals
182385 ED ID 7,759 ARegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q3 Report
Page 53 of 69
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 6667 0.1
2024 0.41667
Balance Interest Balance with
Month Ending Account Be .Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182386 12,427,862
1/31/2024 182386 12,427,862 1,616,355 51,783 10,863,290 10,863,290
2/29/2024 182386 10,863,290 1,486,090 45,264 9,422,464 9,422,464
3/31/2024 182386 9,422,464 1,341,921 39,261 8,119,804 8,119,804
4/30/2024 182386 8,119,804 1,271,522 33,833 6,882,115 6,882,115
5/31/2024 182386 6,882,115 1,128,809 28,676 5,781,982 5,781,982
6/30/2024 182386 5,781,982 1,129,028 24,0921 4,677,046 4,677,046
7/31/2024 182386 4,677,046 1,229,545 19,488 3,466,989 3,466,989 0
8/31/2024 182386 3,466,989 1,341,639 14,446 2,139,796 2,139,796 0
9/30/2024 182386 2,139,796 — 1,226,356 8,916 922,356 2,139,796 1 1,217,440
10/31/2024 182386 R-02
This account moves to the Pendin tab
10/31/20241 182387 This account moves from the Pending tab
11/30/20241 182387 0
12/31/2024 182387
(1,226,356) 8,916
Entry:
Debit Credit
182386 ED ID 1,226,356-/RegulatoryAsset ID PCA Deferral
557390 ED ID 1,226,356 V Idaho PCA Amt
419600 ED ID 8,916 vfnterest Income Energy Deferrals
182386 ED ID 8,916 J Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 ID PCA
Q3 Report
Page 54 of 69
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.16667
2024 0.41667
Balance Interest Balance with
Month Ending Account iB&Bili&Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2023 182385 -
1/31/2024 182385 0 0
2/29/2024 182385 0 0 - - -
3/31/2024 182385 0 0
4/30/2024 182385 0 0
5/31/2024 182385 0 0
6/30/20241 1823851 0 1 i 1 0
This account moves to the Current Year tab
6/30/2024 182387 This account moves from the Current Year tab (8,721,250)
7/31/2024 182387 8,721,250 0 36,339 8,757,589 7,420,724 1,336,865
8/31/2024 182387 8,757,589 0 36,490 8,794,079 8,794,079 0
9/30/2024 182387 8,794,079 1V I 1 0 36,642 V/ 8,830,721 8,794,079 36,642
10/31/2024 182387 1 1 1 0
This account moves to the Amortizing tab
10/31/2024 182386 This account moves from the Amortizing tab
11/30/20241 182386
12/31/20241 182386
(36,642)
Entry:
Debit Credit
431600 ED ID 36,642 V Interest Expense Energy Deferrals
182387 ED ID 36,642vfRegulatory Asset ID PCA Deferral
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2024 ID PCA
Q3 Report
Page 55 of 69
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
1 555 Purchased Power $179,149,430 $54,328,246 $15,287,922 $15,007,278 $13,888,157 $14,227,464 $14,076,475 $17,316,022 $18,293,008 $16,497,925 $226,933 $0 $0
2 447 Sale for Resale ($184,071,533) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) ($13,264,153) ($21,742,218) ($58,230) $0 $0
3 501 Thermal Fuel $28,803,214 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $1,114,678 $3,353,469 $3,973,429 $4,211,263 $0 $0 $0
4 547 CT Fuel $82,688,751 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $4,030,212 $7,487,846 $7,787,680 $7,985,983 $0 $0 $0
5 456 Transmission Rev ($29,655,406) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) ($3,022,063) ($3,554,846) ($3,160,779) ($2,942,698) $0 $0 $0
6 565 Transmission Exp $15,359,423 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $1,578,466 $1,676,118 $1,848,334 $1,780,711 $0 $0 $0
7 537 MT Invasive Species Exp $582,498 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0
8 557 Expenses $164,364 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $7,121 $0 $0 $0
9 Adjusted Actual Net Expense $92,852,038 $44,885,523 $3,945,841 $3,636,036 $4,076,479 $4,075,868 $695,220 $10,095,662 $15,578,600 $5,862,809 $168,703 $0 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/24 Feb/24 Mar/24 Apr/24 May/24 Jun/24 Jul/24 Aug/24 Sep/24 Oct/24 Nov/24 Dec/24
10 555 Purchased Power $ 56,327,153 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 $ (41,500,326) (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 $ 23,226,082 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 $ 54,383,801 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 $ (17,675,723) (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 $ 12,959,073 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 $ 21,984,750 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($ (755,253) (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 $ (5,164,711) (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 $ 1,207,503 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/OtherExp 557 Sep-Dec $ 473,724 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 $105,466,073 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 V 15,246,956 15,846,702 17,554,612.00
22 Actual-Authorized Net Expense ($12,614,035) $25,955,246 ($12,921,128) ($10,436,185) ($5,405,857) ($3,029,756) ($4,824,872) $2,949,333 $1,850,537 ($6,751,353)t/($15,078,253)
23 Resource Optimization ($599,945) $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) ($258,415) $0 $0 $0
24 Adjusted Actual-Authorized Net Expense ($13,213,980) $28,644,953 ($11,381,197) ($10,541,700) ($7,054,082) ($3,753,195) ($5,358,726) $2,010,542 $1,229,193 ($7,009,768)V($15,078,253)
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 ($4,554,859) $9,873,915 ($3,923,099) ($3,633,724) ($2,431,542) ($1,293,726) ($1,847,153) $693,034 $423,703 ($2,416,267)V ($5,197,474)
27 Idaho 100%Activity(Clearwater) ($507,819) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) ($70,047)ve $0 $0 $0
ID Load Change Adjustment(+)Surcharge;(-) ($823,350) ($644,595) $50,553 $130,935 $348,135 ($107,550) $78,918 ($326,264) $191,643
28 Rebate R-03 ($545,125)tI $9,128,749
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($5,886,028) $9,211,705 ($3,929,096) ($3,583,027) ($2,158,811) ($1,478,971) ($1,848,331) $350,973 $580,969 ($3,031,439) $3,931,275
30
90%of Net Power Cost Change ($5,297,424) $8,290,535 ($3,536,186) ($3,224,724) ($1,942,930) ($1,331,074) ($1,663,498) $315,876 $522,872 ($2,728,295) $3,538,148
i
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $5,297,424 ($8,290,535) $3,536,186 $3,224,724 $1,942,930 $1,331,074 $1,663,498 ($315,876) ($522,872) $2,728,295 ($3,538,148)
32 Energy Imbalance Market Incremental O&M Costs $247,331 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 $24,835 $0 $0 $0
33 90%of Energy Imbalance Market $222,598 $21,634 $22,694 $27,991 $19,895 $21,408 $21,905 $34,125 $30,594 $22,352 $0 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($222,598) ($21,634) ($22,694) ($27,991) ($19,895) ($21,408) ($21,905) ($34,125) ($30,594) ($22,352) $0 $0 $0
35 Total Deferral Balance Sheet Entry $5,074,826 $8,312,169 ($3,513,492) ($3,196,733) ($1,923,035) ($1,309,666) ($1,641,593) $350,001 $553,466 ($2,705,943) $3,538,148 #VALUEI #VALUEI
Page 1 of 4
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2024 ID PICA
Q3 Report
Page 56 of 69
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
555 PURCHASED POWER
1 Other Short-Term Purchases $65,637,568 $41,997,701 $2,213,067 $1,920,546 $1,236,949 $1,226,312 $1,700,787 $5,499,318 $5,717,016 $3,898,939 $226,933 $0 $0
2 Chelan County PLO(not in settlement) $12,064,167 $1,340,463 $1,340,463 $1,340,463 $1,340,463 $1,340,463 $1,340,463 $1,340,463 $1,340,463 $1,340,463 $0 $0 $0
3 Chelan County PLO(in settlement) $15,801,480 $1,755,720 $1,755,720 $1,755,720 $1,755,720 $1,755,720 $1,755,720 $1,755,720 $1,755,720 $1,755,720 $0 $0 $0
4 Douglas County PLO(Wells Settlement) $438,431 $520 $24,551 $31,722 $31,499 $40,761 $48,871 $122,912 $111,854 $25,741 $0 $0 $0
5 Douglas County PUD(Wells) $768,033 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $0 $0 $0
6 Grant County PUD(Priest Rapids/Wanapum) $25,780,329 $2,880,764 $2,880,764 $3,027,311 $2,587,670 $2,880,764 $2,880,764 $2,880,764 $2,880,764 $2,880,764 $0 $0 $0
7 Bonneville Power Admin.(WNP-3)' $0
8 Inland Power&Light-Deer Lake $8,864 $984 $1,316 $1,177 $994 $771 $959 $869 $959 $835 $0 $0 $0
9 Small Power $1,001,445 $112,666 $173,430 $147,496 $148,946 $130,873 $126,790 $103,647 $28,537 $29,060 $0 $0 $0
10 Clearwater Wind III,LLC $1,750,140 $0 $0 $0 $0 $0 $0 $179,212 $678,327 $892,601 $0 $0 $0
11 City of Spokane-Upriver $1,992,132 $219,393 $512,016 $436,164 $393,756 $276,154 $150,662 $3,811 $0 $176 $0 $0 $0
12 City of Spokane-Waste-to-Energy $4,743,584 $613,308 $556,998 $514,563 $364,842 $404,592 $505,771 $624,247 $616,798 $542,465 $0 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $838,275 $0 $0 $0 $95,837 $158,391 $176,738 $172,637 $182,005 $52,667 $0 $0 $0
14 Rathdmm Power,LLC(Lancaster PPA) $22,109,494 $2,591,265 $2,669,858 $2,580,604 $2,171,062 $2,153,837 $2,386,042 $2,490,014 $2,546,830 $2,519,982 $0 $0 $0
15 Palouse Wind $15,839,801 $1,909,342 $1,905,419 $1,925,508 $2,267,563 $2,248,489 $1,729,961 $1,134,661 $1,243,494 $1,475,364 $0 $0 $0
16 Rattlesnake Flat,LLC $9,471,632 $748,437 $1,026,933 $1,138,070 $1,337,067 $1,425,625 $1,110,347 $799,827 $982,285 $903,041 $0 $0 $0
17 WPM Ancillary Services $899,434 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $90,286 $0 $0 $0
18 Non-Mon.Accruals $4,621 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $4,484 $0 $0 $0
19 Total 555 Purchased Power $179,149,430 $54,328,246 $15,287,922 $15,007,278 $13,888,157 $14,227,464 $14,076,475 $17,316,022 $18,293,008 $16,497,925 $226,933 $0 $0
555 PURCHASED POWER
555000 $168,578,772 $48,020,819 $15,060,873 $14,440,142 $13,968,824 $14,264,289 $14,251,678 $16,498,126 $15,523,043 $16,550,978 $0 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 $2,380,536 $0 $0 $0 $0 $0 $0 $0 $2,380,536 $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 $4,621 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $4,484 $0 $0 $0
555700 $4,058,357 $2,685,047 $64,300 $44.800 $36,493 $13.790 $237,618 $330,236 $283,625 $362,448 $0 $0 $0
.Solar Select Adjustment ($78,056) ($3,528) ($5,570) ($8,809) ($9,661) ($11,548) ($10,723) ($9,665) ($9,887) ($8,665) $0 $0 $0
555380 $10,674,020 $1,124,055 $1,456,457 $1,476,315 $1,404,807 $1,443,798 $503,269 $787,349 $1,288,773 $1,189,197 $0 $0 $0
Clearwater Adjustment ($10,674,020) ($1,124,055) ($1,456,457) ($1,476,315) ($1,404,807) ($1,443,798) ($503,269) ($787,349) ($1,288,773) ($1,189,197)1/ $0 $0 $0
Chelan Adj of LMC vs Contract Price � ($2,237,548) $ - $ (61,682) $ (401,685) $ (222,625) $ (156,620) $ (190,709) $ - $ (475,881) $ (728,346) R-04
Columbia Basin Adj of LMC vs Contract Price ($144,425) $ - - 5 - $ (22,864) $ (59,441) $ (56,376) $ - $ (5,744) R-OS - 1/
_Company Absorbed Wind ($2,531,144) ($265,778) ($293,235) ($306,358) ($360,463) ($367,411) ($284,031) ($193,449) ($222,578) ($237,841)Vf $0 $0 $0
555710 $899,434 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $90,286 $0 $0 $0
555740 $8,218,883 $3,819,340 $381,186 $1,136,591 $428,001 $445,030 $51,755 $568,191 $697,275 $464,581 $226,933 $0 $0
$179,149,430 $54,328,246 $15,287,922 $15,007,278 $13,888,157 $14,227,464 $14,076,475 $17,316,022 $18,293,008 $16,497,925 $226,933 $0 $0
447 SALES FOR RESALE
20 Short-Term Sales ($148,333,689) ($24,625,315) ($23,938,296) ($23,259,656) ($12,977,271) ($9,630,866) ($13,284,165) ($12,690,647) ($9,765,233) ($18,104,010) ($58,230) $0 $0
21 Nichols Pumping Index Sale ($2,243,152) ($998,949) ($196,469) ($160,644) ($95,093) ($71,019) ($71,388) ($265,164) ($181,090) ($203,336) $0 $0 $0
22 Soverign/Kaiser Load Following ($89,205) ($13,126) ($12,139) ($13,115) ($12,813) ($13,209) ($12,462) ($12,341) $0 $0 $0 $0 $0
23 Pend Oreille DES ($374,513) ($49,403) ($48,470) ($50,416) ($47,096) ($49,178) ($47,543) ($32,392) ($26,049) ($23,966) $0 $0 $0
24 Merchant Ancillary Services ($33,030,974) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) ($3,771,968) ($3,273,435) ($3,291,781) ($3,410,906) $0 $0 $0
25 Total 447 Sales for Resale ($184,071,533) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) ($13,264,153) ($21,742,218) ($58,230) $0 $0
447 SALES FOR RESALE
447000 ($108,077,926) ($24,238,221) ($18,024,859) ($16,399,958) ($8,420,965) ($5,414,026) ($8,857,965) ($8,718,336) ($4,927,661) ($13,075,935) $0 $0 $0
Deduct Revenue From Solar Select $1,401,455 $248,812 $66,798 $118,681 $112,527 $106,128 $136,024 $261,875 $186,087 $164.523 $l� $0 $0
447100 ($12,596,279) $9,312,840 ($3,384,888) ($4,368,263) ($2,355,184) ($2,010,208) ($3,183,520) ($1,399,164) ($2,332,812) ($2,875,080) $0 $0 $0
447150 ($24,692,158) ($9,696,911) ($2,705,073) ($2,294,768) ($1,777,568) ($1,635,892) ($725,250) ($2,111,168) ($1,905,733) ($1,839,795) $0 $0 $0
447700 ($2,285,620) ($605,137) ($123,200) ($149,500) ($31,313) ($15,809) ($268,454) ($393,084) ($302,741) ($396,382) $0 $0 $0
447710 ($899,434) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,006) ($110,083) ($105,722) ($90,286) $0 $0 $0
447720 ($33,030,974) ($8,256,466) ($2,374,345) ($3,408,496) ($2,904,714) ($2,338,863) ($3,771,968) ($3,273,435) ($3,291,781) ($3,410,906) $0 $0 $0
447740 ($3,890,597) ($493,846) $1,907 ($290,411) ($574,145) ($709,754) ($433,387) ($530,584) ($583,790) ($218,357) ($58,230) $0 $0
($184,071,533) ($33,943,259) ($26,569,719) ($26,892,327) ($16,036,987) ($12,103,135) ($17,187,526) ($16,273,979) ($13,264,153) ($21,742,218) ($58,230) $0 $0
501 FUEL-DOLLARS
26 Kettle Falls Wood-501110 $6,693,960 $1,116,200 $1,058,507 $1,137,831 $671,075 $19,515 $154,186 $678,858 $939,386 $918,402 $0 $0 $0
27 Kettle Falls Gas-501120 $5,593 $2,321 ($200) $996 ($2,671) ($413) $2,592 $1,252 $551 $1,165 $0 $0 $0
28 Colstrip Coal-501140 $21,727,975 $3,269,730 $3,039,248 $2,645,888 $2,320,700 $685,720 $883,755 $2,614,578 $2,992,711 $3,275,645 $0 $0 $0
29 Colstrip 011-501160 $375,686 $31,213 $25,490 $32,417 $68,175 $28,633 $74,145 $58,781 $40,781 $16,051 $0 $0 $0
30 Total 501 Fuel Expense $28.803.214 $4,419,464 $4,123,045 $3,817,132 $3,057,279 $733,455 $1,114,678 $3,353,469 $3,973,429 $4,211,263 $0 $0 $0
501 FUEL-TONS
31 Kettle Falls 340,524 56,818 55,520 61,523 36,821 - 7,798 33,157 44,842 44,045 - - -
32 Colstrip 600,562 93,761 84,341 74,993 66,458 16,045 24,738 70,656 84,785 84,785 - - -
501 FUEL-COST PER TON
33 Kettle Falls $19.65 $19.07 $18.49 $18.23 $19.77 $20.47 $20.95 $20.85
34 Colstrip $34.87 $36.04 $35.28 $34.92 $42.74 $35.72 $37.00 $35.30 $38.63
2024 WA ID Actual Deferrals ID Monthly 2

2024 ID PICA
Q3 Report
Page 57 of 69
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
547 FUEL
35 NE CT Gas-547213 $23,090 $2,817 ($2,586) $342 $9,721 ($176) $626 $9,425 $2,694 $227 $0 $0 $0
36 Boulder Park-547216 $2,038,750 $479,532 $253,038 $110,486 $234,363 $128,757 $142,934 $205,497 $218,381 $265,762 $0 $0 $0
37 Kettle Falls CT-547211 $1,134,942 $267,844 $171,002 $193,885 $90,753 $59,924 $52,663 $93,859 $96,998 $108,014 $0 $0 $0
38 Coyote Springs2-547610 $33,723,022 $8,048,513 $4,653,024 $4,685,448 $2,806,101 $2,114,688 $2,138,717 $3,143,107 $3,091,117 $3,042,307 $0 $0 $0
39 Lancaster-547312 $24,606,147 $6,690,143 $4,022,725 $4,091,288 $469,256 $492,545 $1,656,682 $2,202,226 $2,518,414 $2,462,868 $0 $0 $0
40 Rathdrum CT-547310 $21,162,800 $6,085,506 $3,519,798 $4,193,050 $1,386,390 $138,853 $38,590 $1,833,732 $1,860,076 $2,106,805 $0 $0 $0
41 Total 547 Fuel Expense $82,688,751 $21,574,355 $12,617,001 $13,274,499 $4,996,584 $2,934,591 $4,030,212 $7,487,846 $7,787,680 $7,985,983 $0 $0 $0
42 TOTAL NET EXPENSE $106.569,862 $46,378,806 $5.458.249 $5,206.582 $5.905.033 $5.792.375 $2.033.839 $11,883,358 $16.789.964 $6,952,953 $168,703 $0 $0
202401 202402 202403 202404 202405 j 202406 202407 202408 202409 202410 202411 202412
456 TRANSMISSION REVENUE
43 456100 ED AN ($25,297,748) ($2,753,922) ($2,931,304) ($2,843,321) ($3,080,552) ($2,925,700) ($2,549,291) ($3,122,661) ($2,681,637) ($2,409,360) $0 $0 $0
44 456120 ED AN-BPA Trans. ($693,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0 $0 $0
45 456020 ED AN-Sala of excess SPA Trans ($63,360) $0 $0 $0 $0 $0 $0 $0 $0 ($63,360) $0 $0 $0
46 456030 ED AN-Clearwater Trans ($1,229,554) ($137,500) ($145,362) ($145,871) ($147,302) ($150,899) ($148,500) ($82,188) ($132,830) ($139,102) $0 $0 $0
47 456130 ED AN-Ancillary Services Revenue ($899,434) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,682) ($109,407) ($105,722) ($90,286) $0 $0 $0
48 456017 ED AN-Low Voltage ($90,567) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0 $0
49 456700 ED ID-Low Voltage ($47,097) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0 $0
50 456705 ED AN-Low Voltage ($1,334,646) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0 $0
51 Total 456 Transmission Revenue ($29,655,406) ($3,346,342) ($3,343,315) ($3,329,394) ($3,554,069) ($3,401,900) ($3,022,063) ($3,554,946) ($3,160,779) ($2,942,698) $0 $0 $0
565 TRANSMISSION EXPENSE
52 565000 ED AN $15,318,599 $1,777,670 $1,731,440 $1,682,500 $1,654,630 $1,606,874 $1,573,930 $1,671,582 $1,843,798 $1,776,175 $0 $0 $0
53 565710 ED AN $40,824 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0 $0
54 Total 565 Transmission Expense $15,359,423 $1,782,206 $1,735,976 $1,687,036 $1,659,166 $1,611,410 $1,578,466 $1,676,118 $1,848,334 $1,780,711 $0 $0 $0
557 Expense
55 557165 ED AN $125,276 $2,234 $26,427 $2,938 ($3,211) $4,757 $35,493 $21,947 $31,483 $3,208 $0 $0 $0
56 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
57 557018 ED AN $39,088 $3,897 $3,782 $4,152 $4,838 $4,504 $4,763 $4,363 $4,876 $3,913 $0 $0 $0
58 Total 557 ED AN Broker&Related Fees $164,364 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $7,121 $0 $0 $0
537 Expense
59 537000 ED AN-MT Invasive Species $582,498 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 11,11,10mr-
60 Total 537 ED AN MT Invasive Species $582,498 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0 $0
Other Purchases and Sales
61 Econ Dispatch-557010 $19,792,050 $3,443,708 $1,863,528 $6,289,480 $1,005,518 $1,215,688 $1,636,560 $1,313,168 $1,478,545 $1,545,855 $0 $0 $0
62 Econ Dispatch-557150 ($17,404,730) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $322,107 ($242,765) ($2,013,128) ($2,980,307) ($1,767,089) $0 $0 $0
63 Gas Bookouts-557700 $1,295,746 $774,329 $135,850 $250,651 $22,275 $3,323 $17,152 $72,995 $4,030 $15,141 $0 $0 $0
64 Gas Bookouts-557711 ($1,295,746) ($774,329) ($135,850) ($250,651) ($22,275) ($3,323) ($17,152) ($72,995) ($4,030) ($15,141) $0 $0 $0
65 Intraco Thermal Gas-557730 $11,185,536 $2,611,710 $692,998 $572,887 $357,941 $348,228 $664,048 $2,132,566 $2,136,435 $1,668,723 $0 $0 $0
66 Fuel Dispatch-456010 $1,584,399 $550,289 $1,334,906 $25,769 $14,250 ($46,965) ($274,650) ($24,955) $104,005 ($98,250) $0 $0 $0
67 Fuel Dispatch-456015 ($7,933,525) ($1,442,383) ($1,240,931) ($105,669) ($183,840) ($858,027) ($1,133,339) ($1,217,290) ($443,584) ($1,308,462) $0 $0 $0
68 Other Elec Rev-Extraction Plant Cr-456018 ($393,844) ($33,455) ($32,864) ($42,325) ($52,680) ($43,265) ($43,437) ($39,290) ($54,568) ($51,960) $0 $0 $0
69 Other Elec Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
70 Intraco Thermal Gas-456730 ($3,523,625) ($1,698,345) ($127,982) ($91,748) ($351,208) ($531,662) ($276,674) ($264,873) ($95,416) ($85,717) $0 $0 $0
71 Fuel Bookouts-456711 $631,465 $525,541 $13,490 $22,292 $11,247 $3,699 $23,454 $9,223 $0 $22,519 $0 $0 $0
72 Fuel Bookouts-456720 ($631,465) ($525,541) ($13,490) ($22,292) ($11,247) ($3,699) ($23,454) ($9,223) $0 ($22,519) $0 $0 $0
73 Other Purchases and Sales Subtotal $3,306,261 $404,547 $1,851,438 $228,312 $151,709 $406,104 $329,743 ($113,802) $145,110 ($96,900) $0 $0 $0
74 Misc Revs 456016 ED AN ($6,594,667) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) ($205,290) $0 $0 $0
75 REC Revenue Subtotal ($6,594,667) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) ($205,290) $0 $0 $0
76 Misc.Power Exp.Actual-557160 $2,687,587 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $43,648 $0 $0 $0
77 Misc.Power Exp.Subtotal $2,687,587 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $43,648 $0
78 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Wind REC Exp Actual 557395 $874 $114 $35 $65 $65 $65 $79 $212 $112 $127 $0 $0 $0
80 Wind REC Subtotal $874 $114 $35 $65 $65 $65 $79 $212 $112 $127 $0
2024 WA ID Actual Deferrals ID Monthly 3

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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
81 456030 ED ID-Clearwater Trans $122,795 $13,750 $13,750 $14,536 $14,587 $14,730 $15,090 $14,850 $8,219 $13,283 $0 $0 So
82 456380-ED-ID-Clearwater REC Revenue ($630,614) ($31,365) ($70,300) ($94,774) ($89,991) ($92,425) ($95,186) ($30647) ($42,596) ($83,330) $0 $0 $0
83 Clearwater ($507,819) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) ($70,047) $0 $0 $0
Net Resource Optimlullon ($599,945) $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) ($258,415) $0 $0 $0
85 EIM Incremental O&M Costs(Idaho share) $247 331 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 $24,835 0 ✓
86 Adjusted Actual Net Expense $92,160,308 $47,581,653 $5,454,437 $3,481,384 $2,374,956 $3,298,521 $105,609 $9,178,991 $14,956,872 $5,559,182 $168,703
22,351.50 -
0.90 =
24,835.00 T+
B
2024 WA ID Actual Deferrals ID Monthly 4

2024 ID PCA
Q3 Report
Page 59 of 69
Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2024
Retail Revenue Credit excluding
Clearwater-MWh Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 YTD
Total Billed Sales 323,320 298,945 269,929 255,776 227,032 227,121 247,369 269,891 246,729 V (32,878) 2,333,234
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) (111,038) (115,435) (110,926) (133,134) (110,285)V (104,303) (1,248,813)
Add Current Month Unbilled 155,158 130,059 130,854 111,038 115,435 110,926 133,134 110,285 104,303 V 1,101,192
Total Retail Sales 330,857 273,846 270,724 235,960 231,429 222,612 269,577 247,042 240,747 (137,181) 2,185,613
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 2,289,146
Difference from Test Year 26,407 (2,071) (5,364) (14,262) 4,406 (3,233) 13,366 (7,851) 22,250 V (372,602) (338,954)
Load Change Adjustment Rate- $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.41 $24.50 $24.50 $24.50 $24.50
$1M W h
Total Load Change Adjustment-$ $644,595 ($50,553) ($130,935) ($348,135) $107,550 ($78,918) $326,264 ($191,643) $545,125 ($9,128,749) ($8,305,399)
R-03
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2024 ID PCA
Q3 Report
Page 60 of 69
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202409V State Code:ID J
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 461,334 0 0 4,996,790
0011-GENERAL SERVICE 0 0 279,589 0 0 2,278,163
0012-RESID&FARM-GEN SERV 0 0 12,211 0 0 143,467
0021-LARGE GENERAL SERV 0 0 138,053 0 0 1,521,993
0022-RESID&FRM-LGE GEN SE 0 0 2,846 0 0 27,771
0025-EXTRA LGE GEN SERV 0 0 149,828 0 0 1,297,048
0031-PUMPING SERVICE 0 0 35,316 0 0 234,329
0032-PUMPING SVC RES&FRM 0 0 2,694 0 0 20,717
0042-CO OWND ST LTS SO VA 0 0 2,203 0 0 20,283
0044-CST OWND ST LT SO VA 0 0 105 0 0 949
0045-CUST OWND ST LT ENGY 0 0 114 0 0 1,063
0046-CUST OWND ST LT S V 0 0 382 0 0 3,473
0047-AREA LIGHT-COM&INDUS 0 0 115 0 0 1,115
0048-AREA LGHT-FARM&RESID 0 0 334 0 0 3,046
0049-AREA LGHT-HI PRIES SO 0 0 846 0 0 7,723
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 144,957 0 0 1,248,115
10023-DCFC-ID 0 0 80 0 0 293
Overall-Summary 0 0 1,231,006 _ 0 ` 0 11,806,90
Page 1 of 3 Run Date:Oct 4,2024
IFor Internal Use Only I
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st of Every Year
1,226,356
R-02
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\09_Sep 2024 Revenue_RateSch_CM_YTD for ID PCA 11:57 AM 10/4/2024

2024 ID PCA
Q3 Report
Page 61 of 69
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
202409 ED 01 01 RESIDENTIAL 127,249 95,856,366 11,547,000 127,323 1,038,898,892 120,797,942
21 21 FIRM COMMERCIAL 19,049 90,196,282 8,914,129 19,179 792,508,317 78,875,229
31 31 FIRM-INDUSTRIAL 316 95,301,897 5,314,273 320 828,998,392 46,235,601
139 39 FIRM-PUMPING-IRRIGATION ONLY 39 303,809 33,866 39 2,261,838 250,569
51 51 LIGHTING-PUBLIC STREET AND HIWAY 198 579,599 263,405 199 5,242,703 2,399,652
80 80 INTERDEPARTMENT REVENUE 55 121,628 13,302 54 1,788,763 185,452
83 83 MISC-SERVICE REVENUE SNP 0 0 10,264 0 0 89,350
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 2,21210 0 85,927
OD OD O[her Electric Direct 0 0 1,000 0 0 18,300
RP RP Rent Permits 0 0 1,000 0 0 1,010
ED-Summary 146,906 282,359,581 26,107,786 147,115 2,669,698,906 248,939,032
202409-Summary 146,906 282,359,581 26,107,786 147,115 2,669,698,906 248,939,032
Overall-Summary 146,906 282,359,581 26,107,786 147,115 2,669,698,906 248,939,032
Page 2 of 4 Run Date: Oct 4,2024
IFor Internal Use Only I
Billed Sales - input tab, deferral calc workbook
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\09_Sep 2024 Revenue By Revenue Class ID 12:15 PM 10/4/2024

2024 ID PCA
Q3 Report
Page 62 of 69
Current Month Journal Entry
Jurisdiction: ID v
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge i
3800 01 001 19,987,721 $2,318,877
3800 01 012 529,171 $77,198
01 01 RESIDENTIAL 3800 01 022 123,309 $11,169
3800 01 032 68,367 $10,498
21 21 FIRM COMMERCIAL 3800 21 011 11,863,7301 $1,143,596I
3800 21 021 5,156,534 $414,251
3800 21 025 5,516,104 $335,876
3800 21 031 1,187,240 $133,619
3800 31 011 237,089 $21,802
31 FIRM-INDUSTRIAL 3800 31 021I 811,955I $64,553
31 FIRM-INDUSTRIAL 3800 31 025 23,465,230 $1,453,010
31 31 FIRM INDUSTRIAL 3800 31 025P 35,031,713 $2,349,875
3800 31 025PG 32,878,000 $1,189,197
3800 31 031 324,950 $36,469
0
21 -Summary
31 -Summary
•0.
ID-Summary 137,181,113
Unbilled - input tab, deferral calc workbook
G:\CLOSE\202409\Revenue\REVUNBL\REVUNBLD - E\202409 v2 SOX Electric Unbilled

2024 ID PCA
Q3 Report
Page 63 of 69
Columbia Basin Hydro Customer Cost Calculations - September 2024
Generation Mid-C Valuation Contract Valuation
On Off Mid-C On Mid-C Off Mid-C Cumul. Busbar Daily Total
Peak Peak Total Peak Peak Weighted Total Cost Total Cost Price Delivery Cost Cumul.Total Customer Cost
Date (MWh) (MWh) (MWh) ($/MWh) ($/MWh) ($/MWh) ($000s) ($000s) ($/MWh) ($000s) ($000s) Cost($000s) ($000s)
9/1/2024 80 40 120 23.55 23.55 23.55 2,826 2,826 43.17 5,180 5,180 2,826
9/2/2024 67 39 106 23.55 23.55 23.55 2,496 5,322 43.17 4,576 9,756 5,322
9/3/2024 44 33 77 49.74 23.55 38.52 2,966 8,288 43.17 3,324 13,081 8,288
9/4/2024 32 19 51 89.35 40.78 71.26 3,634 11,922 43.17 2,202 15,282 11,922
9/5/2024 32 16 48 285.37 51.07 207.27 9,949 21,871 43.17 2,072 17,354 17,354
9/6/2024 32 16 48 99.80 39.75 79.78 3,830 25,701 43.17 2,072 19,427 19,427
9/7/2024 32 16 48 99.80 39.75 79.78 3,830 29,530 43.17 2,072 21,499 21,499
9/8/2024 31 15 46 39.13 39.13 39.13 1,800 31,330 43.17 1,986 23,484 23,484
9/9/2024 21 11 32 50.84 39.13 46.81 1,498 32,828 43.17 1,381 24,866 24,866
9/10/2024 21 11 32 43.68 24.34 37.03 1,185 34,013 43.17 1,381 26,247 26,247
9/11/2024 21 11 32 33.07 23.75 29.87 956 34,969 43.17 1,381 27,629 27,629
9/12/2024 21 11 32 30.24 23.57 27.95 894 35,863 43.17 1,381 29,010 29,010
9/13/2024 21 11 32 33.95 25.99 31.21 999 36,862 43.17 1,381 30,392 30,392
9/14/2024 21 11 32 33.95 25.99 31.21 999 37,861 43.17 1,381 31,773 31,773
9/15/2024 19 10 29 26.21 26.21 26.21 760 38,621 43.17 1,252 33,025 33,025
9/16/2024 16 8 24 35.96 26.21 32.71 785 39,406 43.17 1,036 34,061 34,061
9/17/2024 16 8 24 30.87 28.63 30.12 723 40,129 43.17 1,036 35,097 35,097
9/18/2024 16 8 24 40.90 28.81 36.87 885 41,014 43.17 1,036 36,133 36,133
9/19/2024 20 9 29 36.25 29.27 34.08 988 42,002 43.17 1,252 37,385 37,385
9/20/2024 27 13 40 44.47 41.97 43.66 1,746 43,749 43.17 1,727 39,112 39,112
9/21/2024 26 12 38 44.47 41.97 43.68 1,660 45,409 43.17 1,640 40,752 40,752
9/22/2024 16 8 24 39.55 39.55 39.55 949 46,358 43.17 1,036 41,789 41,789
9/23/2024 19 9 28 55.79 39.55 50.57 1,416 47,774 43.17 1,209 42,997 42,997
9/24/2024 21 11 32 69.45 39.50 59.15 1,893 49,667 43.17 1,381 44,379 44,379
9/25/2024 21 11 32 34.58 29.99 33.00 1,056 50,723 43.17 1,381 45,760 45,760
9/26/2024 21 11 32 50.49 33.92 44.79 1,433 52,156 43.17 1,381 47,142 47,142
9/27/2024 21 11 32 53.61 35.75 47.47 1,519 53,675 43.17 1,381 48,523 48,523
9/28/2024 21 11 32 53.61 35.75 47.47 1,519 55,194 43.17 1,381 49,905 49,905
9/29/2024 21 11 32 29.73 29.73 29.73 951 56,146 43.17 1,381 51,286 51,286
9/30/2024 21 11 32 63.70 29.73 52.02 1,665 57,810 43.17 1,381 52,667 52,667
Actual Cost 52,667
Allowed 52,667
Adjustment -
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Page 64 of 69
Chelan Hydro Customer Cost Calculations - September 2024
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]
9/1/2024 869 869 23.55 23.55 20,465 20,465 84.66 73,573 73,573 20,465 53,108
9/2/2024 836 836 23.55 23.55 19,676 40,141 84.66 70,737 144,310 40,141 51,061
9/3/2024 581 207 788 49.74 23.55 42.86 33,749 73,890 84.66 66,673 210,983 73,890 32,924
9/4/2024 392 194 585 89.35 40.78 73.28 42,871 116,761 84.66 49,528 260,511 116,761 6,657
9/5/2024 554 232 786 285.37 51.07 216.32 169,918 286,679 84.66 66,504 327,015 286,679 (103,414)
9/6/2024 641 319 960 99.80 39.75 79.85 76,652 363,331 84.66 81,277 408,292 363,331 4,625
9/7/2024 446 444 890 99.80 39.75 69.83 62,110 425,441 84.66 75,309 483,601 425,441 13,199
9/8/2024 - 810 810 39.13 39.13 31,695 457,136 84.66 68,578 552,179 457,136 36,883
9/9/2024 588 126 714 50.84 39.13 48.77 34,824 491,961 84.66 60,450 612,629 491,961 25,626
9/10/2024 479 250 729 43.68 24.34 37.06 26,996 518,956 84.66 61,678 674,307 518,956 34,682
9/11/2024 429 183 612 33.07 23.75 30.28 18,517 537,473 84.66 51,772 726,079 537,473 33,255
9/12/2024 338 177 515 30.24 23.57 27.95 14,393 551,866 84.66 43,602 769,681 551,866 29,209
9/13/2024 447 160 607 33.95 25.99 31.85 19,334 571,200 84.66 51,391 821,072 571,200 32,057
9/14/2024 433 277 710 33.95 25.99 30.84 21,900 593,100 84.66 60,111 881,183 593,100 38,212
9/15/2024 - 518 518 26.21 26.21 13,577 606,676 84.66 43,856 925,039 606,676 30,279
9/16/2024 621 156 777 35.96 26.21 34.00 26,420 633,096 84.66 65,784 990,823 633,096 39,364
9/17/2024 399 134 532 30.87 28.63 30.31 16,124 649,220 84.66 45,041 1,035,864 649,220 28,917
9/18/2024 569 207 776 40.90 28.81 37.67 29,215 678,435 84.66 65,657 1,101,521 678,435 36,442
9/19/2024 445 190 635 36.25 29.27 34.16 21,674 700,110 84.66 53,719 1,155,241 700,110 32,045
9/20/2024 315 136 451 44.47 41.97 43.72 19,716 719,826 84.66 38,183 1,193,424 719,826 18,468
9/21/2024 431 213 643 44.47 41.97 43.64 28,063 747,889 84.66 54,439 1,247,863 747,889 26,376
9/22/2024 - 430 430 39.55 39.55 17,007 764,895 84.66 36,406 1,284,269 764,895 19,399
9/23/2024 503 186 689 55.79 39.55 51.41 35,419 800,314 84.66 58,334 1,342,602 800,314 22,915
9/24/2024 559 322 881 69.45 39.50 58.51 51,522 851,836 84.66 74,547 1,417,149 851,836 23,025
9/25/2024 407 345 752 34.58 29.99 32.48 24,406 876,241 84.66 63,625 1,480,774 876,241 39,219
9/26/2024 382 206 588 50.49 33.92 44.68 26,275 902,516 84.66 49,782 1,530,556 902,516 23,508
9/27/2024 289 226 514 53.61 35.75 45.77 23,528 926,044 84.66 43,517 1,574,074 926,044 19,989
9/28/2024 461 221 682 53.61 35.75 47.82 32,615 958,659 84.66 57,741 1,631,815 958,659 25,126
9/29/2024 - 529 529 29.73 29.73 15,712 974,371 84.66 44,745 1,676,559 974,371 29,033
9/30/2024 742 193 935 63.70 29.73 56.69 53,003 1,027,375 84.66 79,161 1,755,720V 1,027,375V 26,158
20,738 728,346
Actual Cost 1,755,720
Allowed 1,027,375
Adjustment 728,346
R_04
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 CBH and Chelan Generation Reports\202409 CBH and Chelan Contract vs Market(PCA) PCA Montly Report-Chelan

_ Power Transaction Register Page:1 2024 ID PCA
Date:10102�j40�19:12AM
mid,V,sra Database:NO&NT65 of 69
Profit Center: POWER arpp r
Contract Month: 202409 v
Direction: PURCHASE v
Counterparty: Adams Nielson Solar, LLC o
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 30 Sllkworth LT 262025 AVST CORP Energy Sys Opt 4,620.000 4,062.000 $42.950 174,462.90
POWER Total: 4,620.000 4,062.000 174,462.90
STRA Total: 4,620.000 4,062.000 Used on WA 174,462.90
Monthly tab line
NON-INTERCOMPANY TOTAL: 4,620.000 4,062.000 39 as well as the 174,462.90
Solar Select tab
TOTAL PURCHASES: 4,620.000 4,062.000 of 2024 WA ID 174,462.90
Actual Deferrals
Workbook.

_ Power Transaction Register Page:1 2024 ID PCA
Date:1010'P4p1�10:00AM
mid,V,sra Database:NO&NT66 of 69
Profit Center: POWER o arpp r
Contract Month: 202409
Direction: PURCHASE"
Counterparty: Clearwater Paper Corporation,.
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Clearwater Paper Corporation
POWER
01 30 Drake IT 278613 AVST CORP Energy Sys Opt 34,560.000 32,878.000 $36.170 1,189,197.26
POWER Total: 34,560.000 32,878.000 1,189,197.26
PFI Total: 34,560.000 32,878.000 Input tab 1,189,197.26
NON-INTERCOMPANY TOTAL: 34,560.000 323878.000 1,189,197.26
TOTAL PURCHASES: 34,560.000 32,878.000 1,189,197.26

2024 ID PCA
Q3 Report
Page 67 of 69
Avista Hourly Data 10/03/2024 18:57 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
9/30/2024 H13 15
9/30/2024 H14 15
9/30/2024 H15 16
9/30/2024 H16 16
9/30/2024 H17 16
9/30/2024 H18 7
9/30/2024 H19 0
9/30/2024 H2O 0
9/30/2024 H21 0
9/30/2024 H22 0
9/30/2024 H23 0
9/30/2024 H24 0
4062 132,830.36/
Powerdex Accrual 31 693.00
164,523.36 V Line 54 on WA Monthly tab
of Power Deferral Calc
workbook
H:\Reports\Nucleus Reports\Power 2024\9)Sep 2024\Sep 2024 Solar Select 13

2024 ID PCA
Total with est Est less actual Q3 Report
pp ge 68 of 69
RUN 9/26/2024 Enter first day of the month that is missing powerdex values Purchase 1,726.63 1,726.63 100.U�o
9/30/2024 Click RUN to get data out of Nucleus Sale 7,062.13 7,062.13 100.0%
Solar Select 31,693.00 ,, Powerdex Estimate
-----Adjusted
Total Actual
Actual Price Adj for
Power Key Day Hour Amount Formula Direction Date and time Est Price (Amount* Price
Price with entered e
Price) Volume
Formula
259440 9/26/2024 0200 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-09-20240200 30 30.00 90.00 90.00
259440 9/30/20241100 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 30-09-20241100 50 50.00 100.00 100.00
259439 9/26/20241800 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-09-20241800 45 45.00 90.00 90.00
259439 9/26/2024 2200 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-09-20242200 45 45.00 90.00 90.00
259439 9/27/2024 0300 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-09-20240300 35 35.00 70.00 70.00
259439 9/27/2024 0600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-09-20240600 35 35.00 35.00 35.00
259439 9/27/20241300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-09-20241300 25 25.00 75.00 75.00
259439 9/29/20240900 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-09-20240900 25 25.00 25.00 25.00
259439 9/30/20241700 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-09-20241700 60 60.00 180.00 180.00
259439 9/30/2024 2100 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-09-20242100 75 75.00 375.00 375.00
259439 9/30/2024 2300 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-09-20242300 55 55.00 110.00 110.00
259440 9/26/20241000 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-09-20241000 40 40.00 40.00 40.00
259440 9/26/20241300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-09-20241300 40 40.00 40.00 40.00
259440 9/29/2024 0100 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 29-09-20240100 30 30.00 30.00 30.00
259440 9/29/2024 0200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 29-09-20240200 30 30.00 30.00 30.00
259439 9/26/20240800 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-09-20240800 50 50.00 50.00 50.00
259439 9/27/20240900 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-09-20240900 30 30.00 90.00 90.00
259439 9/27/2024 2400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-09-20242400 40 40.00 40.00 40.00
259439 9/28/20240200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-09-20240200 30 30.00 30.00 30.00
259439 9/28/20240600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-09-20240600 30 30.00 30.00 30.00
259439 9/29/20241100 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-09-20241100 25 25.00 25.00 25.00
259439 9/30/20240800 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-09-20240800 45 45.00 225.00 225.00
259439 9/30/2024 2400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-09-20242400 55 55.00 55.00 55.00
259435 9/30/20240800 0 1 MAX([PDXI MIDC-HOURLYJ HOURLY]*1.075,0) SALE 30-09-20240800 45 48.38 48.38 48.38
259440 9/26/20241200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-09-20241200 40 40.00 40.00 40.00
259440 9/28/2024 2400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 28-09-20242400 35 35.00 35.00 35.00
259440 9/29/2024 0600 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 29-09-20240600 25 25.00 50.00 50.00
259439 9/26/20241500 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-09-20241500 40 40.00 80.00 80.00
259439 9/26/2024 2000 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-09-20242000 55 55.00 165.00 165.00
259439 9/27/2024 0500 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-09-20240500 35 35.00 70.00 70.00
259439 9/29/2024 2000 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-09-20242000 38 38.00 76.00 76.00
259439 9/30/20241000 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-09-20241000 45 45.00 225.00 225.00
259439 9/30/20241400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-09-20241400 45 45.00 90.00 90.00
259439 9/30/20241600 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-09-20241600 50 50.00 100.00 100.00
259440 9/26/20240300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-09-20240300 30 30.00 30.00 30.00
259440 9/27/20241600 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 27-09-20241600 45 45.00 90.00 90.00
259440 9/28/20241600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 28-09-20241600 55 55.00 55.00 55.00
259439 9/26/20241900 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-09-20241900 55 55.00 55.00 55.00
259439 9/27/20240800 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-09-20240800 35 35.00 105.00 105.00
259439 9/27/20241100 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-09-20241100 25 25.00 75.00 75.00
259439 9/28/20240400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-09-20240400 30 30.00 60.00 60.00

2024 ID PCA
Q3 Report
Page 69 of 69
Avista Corporation Journal Entry Printed 10/02/2024 at 10:55 AM
Journal: 240-EIM DEFERRAL Effective Date: 202409
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update: 10/02/2024 10:54 AM
Type: C Submitted by: Kord Parnell Approval Requested: 10/02/2024 10:55 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 2,401.68 0.00 Provisional EIM WA-202409 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,401.68 Provisional EIM WA-202409 Interest
CAP
Totals: 2,401.68 2,401.68
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 DLPdERY ACCT
Comment:EIM Deferral ID-202409 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-202409 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (22,351.50)0001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc © PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202409
Total: (229351.50)
Explanation: 10/02/2024
Prepare b�c
Parnell Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 10/02/2024
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1