20250731Q4 Idaho PCA Report.pdf

2024 Idaho PCA
Q4 Report
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AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2024
MONTH OF OCTOBER

2024 Idaho PCA
Q4 Report
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Avista Corporation Journal Entry Printed 11/07/2024 at 9:57 AM
Journal: 480-ID PCA Effective Date: 202410 0
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 11/07/2024 9:55 AM
Type: C Submitted by: Jennifer Hossack Approval Requested: 11/07/2024 9:56 AM
Category: DJ Approved by:
Currency: USD
Explanation: 11/07/24
Record deferral of power costs in Idaho,amortization of existing balance,and Prepared by Jennifer Hossack Date
��y ��f��f interest&DFIT entries. 1117124
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
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2024 Idaho PCA
Q4 Report
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Avista Corporation Journal Entry Printed 11/07/2024 at 9:57 AM
Journal: 480-ID PCA Effective Date: 202410
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 11/07/2024 9:55 AM
Type: C Submitted by: Jennifer Hossack Approval Requested: 11/07/2024 9:56 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 1,202,914.00 0 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 1,202,914.00,Current Deferral Reg Asset-PCA
DEFERRALI
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 19,066.00 0 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 19,066.00oReg Asset ID PCA Deferral
DEFERRALI
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 36,795.00 Interest on Deferral 182387
DEFERRAL
30 001 431600-INTEREST EXPENSE ENERGY ED ID DL 36,795.00 0 0.00 Interest on Deferral
DEFERRALS
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 513,261.00vAmortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 513,261.00 0 0.00 Amortizing Deferral Expense
80 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 3,843.00,Interest on Deferral 182386
90 001 182386-REGULATORY ASSET ID PCA ED ID DL 3,843.00 0.00 Interest on Deferral
DEFERRAL
100 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 412,938.00 Xransfer balance from 182386
DEFERRAL
110 001 182387-REGULATORY ASSET ID PCA ED ID DL 412,938.00 0 0.00 Transfer balance to 182387
DEFERRAL
Totals: 2,188,817.00 2,188,817.00
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2024 Idaho PCA
Q4 Report
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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) 8,290,535 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 2,728,295 22,352 7,759 4,575,780 4,575,780 0 DJ240 EIM Deferral
10/31/2024 182385 (4,575,780) (1,202,914) 21,890 (19,066) (5,775,870) (4,553,891) 1,221,979 DJ240 EIM Deferral
11/30/2024 182385 R-01 DJ240 EIM Deferral
12/31/2024 1823851 1 DJ240 EIM Deferral
(1,202,914) (19,066)
Entry:
Debit Credit
557380 ED ID 1,202,914 V Idaho PCA-Def
182385 ED ID 1,202,914,/Regulatory Asset ID PCA Deferral
431600 ED ID 19,066 O Interest Expense Energy Deferrals
182385 ED ID 19,066 VRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

2024 Idaho PCA
Q4 Report
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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 (8,721,250)
7/31/2024 182387 8,721,250 0 1 6,339 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 0 36,642 8,830,721 8,830,721 0
10/31/2024 182387 (8,830,721) 0 (36,795) (8,867,516)J (8,830,721) 36,795
This account moves to the Amortizing tab
10/31/2024 182386 This account moves from the Amortizing tab
11/30/20241 182386
12/31/2024 182386
(36,795)
Entry:
Debit Credit
431600 ED ID 36,795V Interest Expense Energy Deferrals
182387 ED ID 36,795voRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

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Q4 Report
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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 24,092 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 14,446 2,139,796 2,139,796 0
9/30/2024 182386 2,139,796 1,226,356 8,916 922,356 922,356 0
10/31/2024 182386 922,356 R-02 (513,261)vf 3,843 V 412,938 922,356 509,418
This account moves to the Pe tab
10/31/20241 182387 This account moves from the Pending tab
11/30/20241 182387 0
12/31/2024 182387
(513,261) 3,843
Entry:
Debit Credit
182386 ED ID 513,261 vORegulatory Asset ID PCA Deferral
557390 ED ID 513,261 V Idaho PCA Amt
419600 ED ID 3,843YInterest Income Energy Deferrals
182386 ED ID 3,843 V Regulatory Asset ID PCA Deferral
182386 ED ID 412,938 Vrransfer balance from 182386
182387 ED ID 412,938 Transfer balance to 182387
Oct 1, amort rate went from a surcharge rate to a rebate, as a result there is a bigger swing in the Oct amort
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA

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Q4 Report
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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 $196,357,992 $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 $17,121,209 $314,286 $0
2 447 Sale for Resale ($200,529,509) ($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) ($16,458,393) ($57,813) $0
3 501 Thermal Fuel $32,817,069 $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 $4,013,855 $0 $0
4 547 CT Fuel $89,418,463 $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 $6,729,712 $0 $0
5 456 Transmission Rev ($32,804,939) ($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) ($3,149,533) $0 $0
6 565 Transmission Exp $18,132,459 $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 $2,773,036 $0 $0
7 537 MT Invasive Species Exp $647,220 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0
8 557 Expenses $377,175 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $7,121 $212,811 $0 $0
9 Adjusted Actual Net Expense $104,159,457 $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 $11,307,419 V $256,473 $0
AUTHORIZED NET EXPENSE-SYSTEM YTD Janl24 Febl24 Mar/24 Apr/24 Mayl24 Jun/24 Jul/24 Augl24 Sep/24 Oct/24 Nov/24 Dec/24
10 555 Purchased Power $ 62,511,665 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 $ (45,497,855) (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 $ 26,100,238 3,151,777 2,749,966 2,896,333 2,060,445 1,626,412 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 $ 62,607,015 8,942,104 7,474,530 6,068,911 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 $ (19,386,852) (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 $ 14,398,970 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 $ 24,427,500 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442.750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750.00
17 Remove Columbia Basin Hydro Transmission Project($ (839,170) (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 $ (5,476,512) (633,351) (664,038) (880,329) (385,474) (667,028) (615,703) (524,310) (514,471) (290,007) (311,801) (548,421) (265,977.00)
19 Montana Invasive Species Expense $ 1,341,670 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 526,360 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 $120,713,029 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 ($16,553,572) $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) ($3,939,537)v ($15,590,229)
23 Resource Optimization ($1,002,013) $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) ($258,415 )(402,068 V 0 $0
24 Adjusted Actual-Authorized Net Expense ($17,555,585) $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) ($4,341,605)V($15,590,229)
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 ($6,051,410) $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 ( 1,496,551)V (5,373,952)
27 Idaho 100%Activity(Clearwater) ($573,729 ( 17,615) (56,550) (80,238) (75,404) ( 77,695) (80,096) ( 15,797) ($34,377) (70,047) ( 65,910)V $0 0
ID Load Change Adjustment(+)Surcharge;(-) ($597,460) ($644,595) $50,553 $130,935 $348,135 ($107,550) $78,918 ($326,264) $191,643 ($545,125) �225,890 $9,966,306
28 Rebate R-03
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($7,222,599) $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) ($1,336,571)�/ $4,592,354
90%of Net Power Cost Change ($6,500,338) $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
30 ) ( 1,202,914) $4,133,119
R-01
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $6,500,338 ($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 $1,202,914,/ ($4,133,119)
32 Energy Imbalance Market Incremental O&M Costs $271,653 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 $24,835 $24,322 $0 $0
33 90%of Energy Imbalance Market $244,488 $21,634 $22,694 $27,991 $19,895 $21,408 $21,905 $34,125 $30,594 $22,352 $21,890 $0 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($244,488) ($21,634) ($22,694) ($27,991) ($19,895) ($21,408) ($21,905) ($34,125) ($30,594) ($22,352) ($21,890) $0 $0
35 Total Deferral Balance Sheet Entry $6,255,850 $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) ($1,181,024) $4,133,119 #VALUEI
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2024 WA ID Actual Deferrals-11/7/2024

2024 Idaho PICA
Q4 Report
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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 00-24 Nov-24 Dec-24
555 PURCHASED POWER
1 Other Short-Term Purchases $69,768,136 $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 $4,043,215 $314,286 $0
2 Chelan County PUD(not in settlement) $13,404,630 $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 $1,340,463 $0 $0
3 Chelan County PUD(in settlement) $17,557,200 $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 $1,755,720 $0 $0
4 Douglas County PUD(Wells Settlement) $465,702 $520 $24,551 $31,722 $31,499 $40,761 $48,871 $122,912 $111,854 $25,741 $27,271 $0 $0
5 Douglas County PUD(Wells) $853,370 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $0 $0
6 Grant County PUD(Priest Rapid&Wanapum) $28,661,093 $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 $2,880,764 $0 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Dear Lake $9,626 $984 $1,316 $1,177 $994 $771 $959 $869 $959 $835 $762 $0 $0
9 Small Power $1,047,743 $112,666 $173,430 $147,496 $148,946 $130,873 $126,790 $103,647 $28,537 $29,060 $46,298 $0 $0
10 Clearwater Wind III,LLC $2,635,179 $0 $0 $0 $0 $0 $0 $179,212 $678,327 $892,601 $885,039 $0 $0
11 City of Spokane-Upriver $2,023,851 $219,393 $512,016 $436,164 $393,756 $276,154 $150,662 $3,811 $0 $176 $31,719 $0 $0
12 City of Spokane-Waste-to-Energy $5,313,605 $613,308 $556,998 $514,563 $364,842 $404,592 $505,771 $624,247 $616,798 $542,465 $570,021 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $875,747 $0 $0 $0 $95,837 $158,391 $176,738 $172,637 $182,005 $52,667 $37,472 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $24,263,914 $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 $2,154,420 $0 $0
15 Palouse Wind $17,773,696 $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 $1,933,895 $0 $0
16 Rattlesnake Flat,LLC $10,555,944 $748,437 $1,026,933 $1,138,070 $1,337,067 $1,425,625 $1,110,347 $799,827 $982,285 $903,041 $1,084,312 $0 $0
17 WPM Ancillary Services $982,213 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $90,286 $82,779 $0 $0
18 Non-Mon.Accruals $166,343 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $4,484 $161,722 $0 $0
19 Total 555 Purchased Power $196,357,992 $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 $17,121,209 $314,266 $0
555 PURCHASED POWER
555000 $185,073,495 $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 $16,494,723 $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 $166,343 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $4,484 $161,722 $0 $0
555700 $4,310,074 $2,685,047 $64,300 $44,800 $36,493 $13,790 $237,618 $330,236 $283,625 $362,448 $251,717 $0 $0
20 Solar Select Adjustment ($85,409) ($3,528) ($5,570) ($8,809) ($9,661) ($11,548) ($10,723) ($9,665) ($9,887) ($8,665) ($7,353)V $0 $0
21 555380 $12,068,229 $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 $1,394,209 V $0 $0
22 Clearwater Adjustment ($12,068,229) ($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) ($1,394,209)1' $0 $0
23 Chelan Adj of LMC vs Contract Price ($2,953,937) $ - $ (61,682) $ (401,685) $ (222,625) $ (156,620) $ (190,709) $ - $ (475,881) $ (728,346) $ (716,389)V9 R-04 _ $ _
24 Columbia Basin Adj of LMC vs Contract Price ($144,425) $ - $ - $ - $ (22,864) $ (59,441) $ (56,376) $ - $ (5,744) $ - $ - - $ -
25 Company Absorbed Wind Adjustment ($2,832,965) ($265,778) ($293,235) ($306,358) ($360,463) ($367,411) ($284,031) ($193,449) ($222,578) ($237,841) ($301,821)V $0 $0
555710 $982,213 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $90,286 $82,779 $0 $0
555740 $9,462,067 $3,819,340 $381,186 $1,136,591 $428,001 $445,030 $51,755 $568,191 $697,275 $464,581 $1,155,831 $314,286 $0
$196,357,992 $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 $17,121,209 $314,286 $0
447 SALES FOR RESALE
26 Short-Term Sales ($161,752,052) ($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) ($13,418,780) ($57,813) $0
27 Nichols Pumping Index Sale ($2,454,507) ($998,949) ($196,469) ($160,644) ($95,093) ($71,019) ($71,388) ($265,164) ($181,090) ($203,336) ($211,355) $0 $0
28 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
29 Pend Oreille DES ($412,701) ($49,403) ($48,470) ($50,416) ($47,096) ($49,178) ($47,543) ($32,392) ($26,049) ($23,966) ($38,188) $0 $0
30 Merchant Ancillary Services ($35,821,044) ($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) ($2,790,070) $0 $0
31 Total 447 Sales for Resale ($200,529,509) ($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) ($16,458,393) ($57,813) $0
447 SALES FOR RESALE
447000 ($115,325,497) ($24,238221) ($18,024859) ($16,399,958) ($8,420,965) ($5,414,026) ($8,857,965) ($8,718,336) ($4,927,661) ($13,075,935) ($7,247,571) $0 $0
32 Deduct Revenue From Solar Select $1,542,768 $248:812 $66:798 $118,681 $112,527 $106,128 $136,024 $261,875 $186,087 $164,523 $141,313 1I $0 $0
447100 ($15,844,005) $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) ($3,247,726) $0 $0
447150 ($27,175,487) ($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) ($2,483,329) $0 $0
447700 ($2,654,356) ($605,137) ($123,200) ($149,500) ($31,313) ($15,809) ($268,454) ($393,084) ($302,741) ($396,382) ($368,736) $0 $0
447710 ($982,213) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,006) ($110,083) ($105,722) ($90,286) ($82,779) $0 $0
447720 ($35,821,044) ($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) ($2,790,070) $0 $0
447740 ($4,269,675) ($493,846) $1,907 ($290,411) ($574,145) ($709,754) ($433,387) ($530,584) ($583,790) ($218,357) ($379,495) ($57,813) $0
($200,529,509) ($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) ($16,458,393) ($57,813) $0
501 FUEL-DOLLARS
33 Kettle Falls Wood-501110 $7,548,778 $1,116,200 $1,058,507 $1,137,831 $671,075 $19,515 $154,186 $678,858 $939,386 $918,402 $854,818 $0 $0
34 Kettle Falls Gas-501120 $6,486 $2,321 ($200) $996 ($2,671) ($413) $2,592 $1,252 $551 $1,165 $893 $0 $0
35 Colstrip Coal-501140 $24,885,639 $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 $3,157,664 $0 $0
36 Colstrip Oil-501160 $376,166 $31,213 $25,490 $32,417 $68,175 $28,633 $74,145 $58,781 $40,781 $16,051 $480 $0 $0
37 Total 501 Fuel Expense $32,817,069 $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 $4,013,855 $0 $0
501 FUEL-TONS
38 Kettle Falls 381,131 56,818 55,520 61,523 36,821 - 7,798 33,157 44,842 44,045 40,607 -
39 Colstrip 693,777 93,761 84,341 74,993 66,458 16,045 24,738 70,656 84,785 91,424 86,576 - -
501 FUEL-COST PER TON
40 Kettle Falls wood $19.65 $19.07 $18.49 $18.23 $19.77 $20.47 $20.95 $20.85 $21.05
41 Colstrip coal $34.87 $36.04 $35.28 $34.92 $42.74 $35.72 $37.00 $35.30 $35.83 $36.47
2024 WA ID Actual Deferrals ID Monthly 2

2024 Idaho PICA
Q4 Report
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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 00-24 Nov-24 Dec-24
547 FUEL
42 NE CT Gas-547213 $25,500 $2,817 ($2,586) $342 $9,721 ($176) $626 $9,425 $2,694 $227 $2,410 $0 $0
43 Boulder Park-547216 $2,307,827 $479,532 $253,038 $110,486 $234,363 $128,757 $142,934 $205,497 $218,381 $265,762 $269,077 $0 $0
44 Kahle Falls CT-547211 $1,177,762 $267,844 $171,002 $193,885 $90,753 $59,924 $52,663 $93,859 $96,998 $108,014 $42,820 $0 $0
45 Coyote Springs2-547610 $37,048,873 $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 $3.325,851 $0 $0
46 Lancaster-547312 $25,292,503 $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 $686,356 $0 $0
47 Rathdrum CT-547310 $23,565,998 $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 $2,403,198 $0 $0
48 Total 547 Fuel Expense $89,418,463 $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 $6,729,712 $0 $0
49 TOTAL NET EXPENSE $118,064,015 $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 $11,406,383 $256.473 $0
202401 202402 j 202403 202404 0 202405 0 202406 202407 202408 j 202409 202410 202411 202412
456 TRANSMISSION REVENUE
50 456100 ED AN ($27,978,215) ($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) ($2,680,467) $0 $0
51 456120 ED AN-EPA Trans. ($770,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0 $0
52 456020 ED AN-Sale of excess BPA Trans ($63,360) $0 $0 $0 $0 $0 $0 $0 $0 ($63,360) $0 $0 $0
53 456030 ED AN-Clearwater Trans ($1,375,251) ($137,500) ($145,362) ($145,871) ($147,302) ($150,899) ($148,500) ($82,188) ($132,830) ($139,102) ($145,697) $0 $0
54 456130 ED AN-Ancillary Services Revenue ($982,213) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,682) ($109,407) ($105,722) ($90,286) ($82,779) $0 $0
55 456017 ED AN-Low Voltage ($100,630) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0
56 456700 ED ID-Low Voltage ($52,330) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0
57 456705 ED AN-Low Voltage ($1,482,940) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0
58 Total 456 Transmission Revenue ($32,804,939) ($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) ($3,149,533) $0 $0
565 TRANSMISSION EXPENSE
59 565000 ED AN $18,087,099 $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 $2,768,500 $0 $0
60 565710 ED AN $45,360 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $0 $0
61 Total 565 Transmission Expense $18,132,459 $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 $2,773,036 $0 $0
557 Expense
62 557165 ED AN CAISO $209,664 $2,234 $26,427 $2,938 ($3,211) $4,757 $35,493 $21,947 $31,483 $3,208 $84,388 $0 $0
63 557167 ED AN $125,750 $0 $0 $0 $0 $0 $0 $0 $0 $0 $125,750 $0 $0
64 557018 ED AN Merchandis $41,761 $3,897 $3,782 $4,152 $4,838 $4,504 $4,763 $4,363 $4,876 $3,913 $2,673 $0 $0
65 Total 557 ED AN Broker&Related Fees $377,175 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $7,121 $212,811 $0 $0
537 Expense
66 537000 ED AN-MT Invasive Species $647,220 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
67 Total 537 ED AN MT Invasive Species $647,220 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0
Other Purchases and Sales
68 Ecen Dispatch-557010 $21,636,631 $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 $1,844.581 $0 $0
69 Econ Dispatch-557150 ($17,988,623) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $322,107 ($242,765) ($2,013,128) ($2,980,307) ($1,767,089) ($583,893) $0 $0
70 Gas Bookouts-557700 $1,736,182 $774,329 $135,850 $250,651 $22,275 $3,323 $17,152 $72,995 $4,030 $15,141 $440,436 $0 $0
71 Gas Bookouts-557711 ($1,736,182) ($774,329) ($135,850) ($250,651) ($22,275) ($3,323) ($17,152) ($72,995) ($4,030) ($15,141) ($440,436) $0 $0
72 Intraco Thermal Gas-557730 $13,162,381 $2,611,710 $692,998 $572,887 $357,941 $348,228 $664,048 $2,132,566 $2,136,435 $1,668,723 $1,976,845 $0 $0
73 Fuel Dispatch-456010 $1,448,541 $550,289 $1,334,906 $25,769 $14,250 ($46,965) ($274,650) ($24,955) $104,005 ($98,250) ($135,858) $0 $0
74 Fuel Dispatch456015 ($10,668,363) ($1,442,383) ($1,240,931) ($105,669) ($183,840) ($858,027) ($1,133,339) ($1,217,290) ($443,584) ($1,308,462) ($2,734,838) $0 $0
75 Other Elec Rev-Extraction Plant Cr-456018 ($418,810) ($33,455) ($32,864) ($42,325) ($52,680) ($43,265) ($43,437) ($39,290) ($54,568) ($51,960) ($24,966) $0 $0
76 Other Elea Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Intraco Thermal Gas-456730 ($3,931,465) ($1,698,345) ($127,982) ($91,748) ($351,208) ($531,662) ($276,674) ($264,873) ($95,416) ($85,717) ($407,840) $0 $0
78 Fuel Bookouts-456711 $930,721 $525,541 $13,490 $22,292 $11,247 $3,699 $23,454 $9,223 $0 $22,519 $299,256 $0 $0
79 Fuel Bookouts-456720 ($930,721) ($525,541) ($13,490) ($22,292) ($11,247) ($3,699) ($23,454) ($9,223) $0 ($22,519) ($299,256) $0 $0
80 Other Purchases and Sales Subtotal $3,240,292 $404,547 $1,851,438 $228,312 $151,709 $406,104 $329,743 ($113,802) $145,110 ($96,900) ($65,969) $0 $0
81 Mlsc Revs 456016 ED AN ($6,930,853) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) ($205,290) ($336,186) $0 $0
82 REC Revenue Subtotal ($6,930,853) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) ($205,290) ($336,186) $0 $0
83 Misc.Power Exp.Actual-557160 $2,687,587 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $43,648 $0 $0 $0
84 Misc.Power Exp.Subtotal $2,687,587 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $43,648 $0 $0
85 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
86 Wind REC Exp Actual 557395 $961 $114 $35 $65 $65 $65 $79 $212 $112 $127 $87 $0 $0
87 Wind REC Subtotal $961 $114 $35 $65 $65 $65 $79 $212 $112 $127 $87 $0
2024 WA ID Actual Deferrals ID Monthly 3

2024 Idaho PCA
Q4 Report
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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 00-24 Nov-24 Dec-24
88 456030 ED ID-Clearwater Trans $136,705 $13,750 $13,750 $14,536 $14,587 $14,730 $15,090 $14,850 $8,219 $13,283 $13,910 $0 $0
89 456380-ED-ID-Clearwater REC Revenue ($710,434) ($31365) ($70300) ($94774) ($89,991) ($92,425) ($95186) ($30,647) ($42,596) ($83,330) ($79820) $0 $0
90 Clearwater ($573,729) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) ($70,047) ($65,910) $0 $0
91 Net Resource Optimlutlon ($1,002,013) $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) ($258,415) ($402,068) $0 $0
92 EIM Incremental O&M Costs(Idaho share) $271,653 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 0 $37,917 $33,993 $24,835 $24,322 R ✓
93 Adjusted Actual Net Expense $103,111,941 $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 $10,863,763 $256,473
21,889.80 -
0.90 =
24,322.00 T+
2024 WA ID Actual Deferrals ID Monthly 4

2024 Idaho PCA
Q4 Report
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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 323,320 298,945 269,929 255,776 227,032 227,121 247,369 269,891 246,729 222,726 (38,546) 2,550,292
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) (111,038) (115,435) (110,926) (133,134) (110,285) (104,303)Y' (107,778) (1,356,591)
Add Current Month Unbilled 155,158 130,059 130,854 111,038 115,435 110,926 133,134 110,285 104,303 107,778 V - 1,208,970
Total Retail Sales 330,857 273,846 270,724 235,960 231,429 222,612 269,577 247,042 240,747 226,201 (146,324) 2,402,671
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 2,524,567
Difference from Test Year 26,407 (2,071) (5,364) (14,262) 4,406 (3,233) 13,366 (7,851) 22,250 (9,220)v (406,788) (382,360)
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) $545,125 a-0($225,890)-/($9,966,306) ($9,368,846)
Page 4 of 4

2024 Idaho PCA
Q4 Report
Offi42 of 6be Secretary
Service Date
October 30,2024
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE POWER COST ) CASE NO. AVU-E-24-07
ADJUSTMENT (PCA) ANNUAL RATE )
ADJUSTMENT FILING OF AVISTA ) ORDER NO. 36376
CORPORATION )
On July 31, 2024, Avista Corporation, doing business as Avista Utilities ("Company"),
filed its annual Power Cost Adjustment ("PCA") application ("Application"). The Company
requested that the Commission issue an order approving the level of power costs deferred in the
rebate direction for the period of July 1,2023,through June 30,2024, and approving a PCA rebate
rate of 0.205¢ per kilowatt-hour to be effective October 1, 2024. Application at 1.
On October 1, 2024, the Commission issued Order No. 36339 approving the Application,
with modifications, and ordering the Company to submit a compliance filing with tariffs
conforming with the order. Order No. 36339 at 5. On that same day, the Company submitted a
compliance filing with updated tariffs.
COMMISSION FINDINGS AND DECISION
The Commission has jurisdiction over the Company's Application and the issues in this
case under Title 61 of the Idaho Code including Idaho Code §§ 61-301 through 303. The
Commission is empowered to investigate rates, charges,rules,regulations,practices, and contracts
of all public utilities and to determine whether they are just, reasonable, preferential,
discriminatory, or in violation of any provisions of law, and to fix the same by order. Idaho Code
§§ 61-501 through 503.
Having reviewed the Application and compliance filing, all submitted comments, and the
record, the Commission finds it fair, just, and reasonable to accept the Company's compliance
filing and find that it conforms with the requirements of Order No. 36339.
ORDER
IT IS HEREBY ORDERED that the Company's October 1, 2024, compliance filing is
accepted, and the tariffs approved.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one (21) days of the service date upon this Order regarding any
ORDER NO. 36376 1

2024 Idaho PCA
Q4 Report
13 of 59
matter decided in this Order. Within seven (7) days after any person has petitioned for
reconsideration, any other person may cross-petition for reconsideration. Idaho Code §§ 61-626
and 62-619.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this 30t1i day of
October 2024.
ERIC ANDERSON, PRESIDENT
6rR. HAMMOND JR., COMMISSIONER
G
EDWARD LODGE, C MISSIONER
ATTEST:
I ,L 10*.C..
M a Ba c
Commission Secretary
IALega1\ELECTRIC\AW-E-24-07_PCA\orders\AW E2407_FO_Comp_cb.doex
ORDER NO. 36376 2

2024 Idaho PCA
Q4 Report
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Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202410 State Code:ID
Rate Schedule Desc Meter Qty Usage City Revenue Amt YTD Meter City YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 83,805 0 0 5,080,594
0011-GENERAL SERVICE 0 0 72,391 0 0 2,350,555
0012-RESID&FARM-GEN SERV 0 0 1,862 0 0 145,328
0021-LARGE GENERAL SERV 0 0 25,210 0 0 1,547,203
0022-RESID&FRM-LGE GEN SE 0 0 1,055 0 0 28,826
0025-EXTRA LGE GEN SERV 0 0 144,617 0 0 1,441,665
0031-PUMPING SERVICE 0 0 10,276 0 0 244,606
0032-PUMPING SVC RES&FRM 0 0 189 0 0 20,906
0042-CO OWND ST LTS SO VA 0 0 490 0 0 20,772
0044-CST OWND ST LT SO VA 0 0 58 0 0 1,008
0045-CUST OWND ST LT ENGY 0 0 (25) 0 0 1,038
0046-CUST OWND ST LT S V 0 0 165 0 0 3,637
0047-AREA LIGHT-COM&INDUS 0 0 25 0 0 1,140
0048-AREA LGHT-FARM&RESID 0 0 79 0 0 3,125
0049-AREA LGHT-HI PRIES SO 0 0 174 0 0 7,897
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 174,808 0 0 1,422,923
10023-DCFC-ID 0 0 28 0 0 320
Overall-Summary 0 0 0 0
Page 1 of 3 Run Date:Nov 6,2024
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st w/GRC
IRA 513,2610
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\10_Oct 2024 Revenue_RateSch_CM_YTD for ID PCA 11/6/2024 11:50 AM

2024 Idaho PCA
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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
202410 EDP 01 01 RESIDENTIAL 127,853 79,878,098 9,971,092 127,376 1,118,776,990 130,769,034
21 21 FIRM COMMERCIAL 19,189 77,953,413 7,640,368 19,180 870,461,730 86,515,597
31 31 FIRM-INDUSTRIAL 318 97,030,252 5,500,879 320 926,028,645 51,736,479
39 39 FIRM-PUMPING-IRRIGATION ONLY 39 55,414 6,926 39 2 317 252 257,495
51 51 LIGHTING-PUBLIC STREET AND HIWAY 201 567,062 261,934 199� 5:809:765 2,661,586
80 80 INTERDEPARTMENT REVENUE 55 119,327 12,300 54 1,908,090 197,753
83 83 MISC-SERVICE REVENUE SNP 0 0 11,500 0 0 100,850
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 95,475
OD OD Other Electric Direct 0 0 700 0 0 19,000
RP RP Rent Permits 0 0 0 0 0 1,010
ED-Summary 147,655 255,603,566 23,415,246 147,169 2,925,302,472 272,354,279
202410-Summary 147,655 255,603,566 23,415,246 147,169 2,925,302,472 272,354,279
Overall-Summary 147,655 255,603,566 23,415,246 147,169 2,925,302,472 272,354,279
Page 2 of 4 Run Date: Nov 6,2024
IFor Internal Use Only I Billed Sales - input tab, deferral calc workbook
H:\Power Deferrals\Power Deferral 3ournals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\10_Oct 2024 Revenue By Revenue Class ID 11/6/2024 8:58 AM

2024 Idaho PCA
Q4 Report
16 of 59
Current Month Journal Entry
Jurisdiction: ID
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
3800 01 001 23,540,183 $2,612,110
3800 01 012 679,791 $89,630
01 01 RESIDENTIAL 3800 01 022 151,436 $12,528
3800 01 032 61,669 $9,856
3800 21 011 16,224,080 $1,457,778
3800 21 021 4,680,567 $339,494
21 21 FIRM COMMERCIAL 3800 21 025 5,191,963 $316,338
3800 21 031 1,209,757 $130,859
3800 31 011 371,002 $31,925
3800 31 021 1,049,803 $74,977
3800 31 025 25,098,413 $1,496,586
31 31 FIRM INDUSTRIAL 3800 31 025P 29,210,631 $1,510,459
31 FIRM-INDUSTRIAL 3800 31 025PG 38,546,000 $1,394,209
31 FIRM-INDUSTRIAL 3800 31 031 309,070 $33,375
01 -Summary $2,724,125
21 -Summary
�. .
ID-Summary
146,324,364
Unbilled - input tab, deferral calc workbook

2024 Idaho PCA
Q4 Report
17 of 59
Chelan Hydro Customer Cost Calculations - October 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]
10/1/2024 510 149 659 50.78 37.70 47.83 31,496 31,496 83.37 54,899 54,899 31,496 23,403
10/2/2024 464 182 645 52.17 31.18 46.26 29,840 61,336 83.37 53,773 108,672 61,336 23,933
10/3/2024 552 188 739 70.15 39.50 62.37 46,094 107,430 83.37 61,610 170,282 107,430 15,516
10/4/2024 436 104 540 44.20 32.45 41.93 22,624 130,054 83.37 44,978 215,260 130,054 22,354
10/5/2024 467 125 592 44.20 32.45 41.73 24,681 154,736 83.37 49,313 264,573 154,736 24,632
10/6/2024 - 597 597 43.59 43.59 26,023 180,759 83.37 49,772 314,345 180,759 23,748
10/7/2024 530 242 772 88.18 43.59 74.19 57,240 237,999 83.37 64,320 378,664 237,999 7,079
10/8/2024 521 140 661 72.57 42.00 66.09 43,653 281,652 83.37 55,066 433,730 281,652 11,413
10/9/2024 461 179 640 41.35 33.74 39.23 25,085 306,736 83.37 53,315 487,045 306,736 28,230
10/10/2024 505 173 678 72.76 48.03 66.46 45,029 351,765 83.37 56,483 543,528 351,765 11,454
10/11/2024 503 217 719 64.97 47.31 59.65 42,890 394,655 83.37 59,943 603,470 394,655 17,053
10/12/2024 313 111 424 64.97 47.31 60.34 25,555 420,210 83.37 35,307 638,777 420,210 9,752
10/13/2024 - 563 563 38.00 38.00 21,375 441,585 83.37 46,895 685,673 441,585 25,520
10/14/2024 484 210 694 48.65 38.00 45.43 31,502 473,087 83.37 57,817 743,489 473,087 26,314
10/15/2024 506 198 704 59.53 35.15 52.67 37,052 510,139 83.37 58,650 802,140 510,139 21,598
10/16/2024 390 187 577 38.69 34.04 37.19 21,438 531,577 83.37 48,063 850,202 531,577 26,625
10/17/2024 459 254 713 39.63 29.89 36.16 25,767 557,344 83.37 59,401 909,603 557,344 33,633
10/18/2024 532 280 812 44.85 33.56 40.96 33,257 590,601 83.37 67,696 977,299 590,601 34,439
10/19/2024 432 219 651 44.85 33.56 41.06 26,708 617,309 83.37 54,232 1,031,531 617,309 27,524
10/20/2024 - 546 546 24.21 24.21 13,219 630,528 83.37 45,520 1,077,051 630,528 32,301
10/21/2024 589 171 760 40.43 24.21 36.79 27,941 658,469 83.37 63,319 1,140,370 658,469 35,378
10/22/2024 538 194 731 65.95 42.11 59.64 43,596 702,065 83.37 60,943 1,201,313 702,065 17,347
10/23/2024 706 110 816 51.20 40.77 49.79 40,606 742,672 83.37 67,988 1,269,301 742,672 27,382
10/24/2024 547 226 773 59.77 43.75 55.08 42,552 785,224 83.37 64,403 1,333,704 785,224 21,851
10/25/2024 668 220 888 61.77 51.23 59.16 52,507 837,731 83.37 73,990 1,407,694 837,731 21,483
10/26/2024 350 106 456 61.77 51.23 59.32 27,019 864,750 83.37 37,975 1,445,669 864,750 10,956
10/27/2024 - 459 459 25.50 25.50 11,692 876,442 83.37 38,225 1,483,894 876,442 26,533
10/28/2024 514 152 666 40.00 25.50 36.69 24,436 900,878 83.37 55,524 1,539,418 900,878 31,088
10/29/2024 540 272 812 57.75 39.78 51.74 41,985 942,863 83.37 67,654 1,607,072 942,863 25,669
10/30/2024 562 271 832 68.67 57.13 64.92 54,012 996,875 83.37 69,363 1,676,436 996,875 15,352
10/31/2024 692 259 951 48.19 35.17 44.64 42,457 1,039,331 83.37 79,284 1,755,720 V 1,039,331 36,828
21,060 716,389
Actual Cost 11755,720
Allowed 1,039,331
Adjustment 716,389 R-04i
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 CBH and Chelan Generation Reports\202410 CBH and Chelan Contract vs Market(PCA) PCA Montly Report-Chelan

2024 Idaho PCA
Q4 Report
18 of 59
Columbia Basin Hydro Customer Cost Calculations - October 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)
10/1/2024 21 11 32 50.78 37.70 46.28 1,481 1,481 43.17 1,381 1,381 1,381
10/2/2024 21 11 32 52.17 31.18 44.95 1,439 2,920 43.17 1,381 2,763 2,763
10/3/2024 25 11 36 70.15 39.50 60.78 2,188 5,108 43.17 1,554 4,317 4,317
10/4/2024 27 13 40 44.20 32.45 40.38 1,615 6,723 43.17 1,727 6,044 6,044
10/5/2024 23 13 36 44.20 32.45 39.96 1,438 8,162 43.17 1,554 7,598 7,598
10/6/2024 21 11 32 43.59 43.59 43.59 1,395 9,556 43.17 1,381 8,979 8,979
10/7/2024 21 11 32 88.18 43.59 72.85 2,331 11,888 43.17 1,381 10,361 10,361
10/8/2024 21 11 32 72.57 42.00 62.06 1,986 13,874 43.17 1,381 11,742 11,742
10/9/2024 26 11 37 41.35 33.74 39.09 1,446 15,320 43.17 1,597 13,340 13,340
10/10/2024 27 13 40 72.76 48.03 64.72 2,589 17,909 43.17 1,727 15,066 15,066
10/11/2024 27 13 40 64.97 47.31 59.23 2,369 20,278 43.17 1,727 16,793 16,793
10/12/2024 27 13 1 40 64.97 47.31 59.23 2,369 22,647 43.17 1,727 18,520 18,520
10/13/2024 27 13 40 38.00 38.00 38.00 1,520 24,167 43.17 1,727 20,247 20,247
10/14/2024 27 13 40 48.65 38.00 45.19 1,808 25,975 43.17 1,727 21,974 21,974
10/15/2024 23 13 36 59.53 35.15 50.73 1,826 27,801 43.17 1,554 23,528 23,528
10/16/2024 21 11 32 38.69 34.04 37.09 1,187 28,988 43.17 1,381 24,909 24,909
10/17/2024 21 11 32 39.63 29.89 36.28 1,161 30,149 43.17 1,381 26,291 26,291
10/18/2024 21 11 32 44.85 33.56 40.97 1,311 31,460 43.17 1,381 27,672 27,672
10/19/2024 21 11 32 44.85 33.56 40.97 1,311 32,771 43.17 1,381 29,053 29,053
10/20/2024 21 11 32 24.21 24.21 24.21 775 33,546 43.17 1,381 30,435 30,435
10/21/2024 27 12 39 40.43 24.21 35.44 1,382 34,928 43.17 1,684 32,118 32,118
10/22/2024 32 16 48 65.95 42.11 58.00 2,784 37,712 43.17 2,072 34,191 34,191
10/23/2024 32 16 48 51.20 40.77 47.72 2,291 40,003 43.17 2,072 36,263 36,263
10/24/2024 16 12 28 59.77 43.75 52.90 1,481 41,484 43.17 1,209 37,472 37,472
10/25/2024 61.77 51.23 - - 41,484 43.17 - 37,472 37,472
10/26/2024 61.77 51.23 41,484 43.17 37,472 37,472
10/27/2024 25.50 25.50 41,484 43.17 37,472 37,472
10/28/2024 40.00 25.50 41,484 43.17 37,472 37,472
10/29/2024 57.75 39.78 41,484 43.17 37,472 37,472
10/30/2024 68.67 57.13 41,484 43.17 37,472 37,472
10/31/2024 48.19 35.17
Actual Cost 37,472
Allowed 37,472
Adjustment -
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 CBH and Chelan Generation Reports\202410 CBH and Chelan Contract vs Market(PCA)

Page2624 Idaho PCA
_ _ Power Transaction Register Date:11/0'�O IJJi26:09AM
mid,V,sra Database:NUCUT19 of 59
Profit Center: POWER arpptr
Contract Month: 202410
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 38,546.000 $36.170 1,394,208.82
POWER Total: 35,712.000 38,546.000 1,394,208.82
PFI Total: 35,712.000 38,546.000 input tab 1,394,208.82
NON-INTERCOMPANY TOTAL: 35,712.000 38,546.000 1,394,208.82
TOTAL PURCHASES: 35,712.000 38,546.000 1,394,208.82

Page2624 Idaho PCA
_ _ Power Transaction Register Date:11/0'5Oj40o�1:53PM
mid,V,sra Database:NUCUT20 of 59
Profit Center: POWER arpptr
Contract Month: 202410 0
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQR Variance Only?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# Point Code FERC Product Strategy Volume Volume Price Total$'s
NON-INTERCOMPANY
Adams Nielson Solar, LLC
POWER
01 31 SllkworthLT 262025 AVST CORP Energy Sys Opt 3,348.000 3,070.000 $42.950 131,856.50
POWER Total: 3,348.000 3,070.000 131,856.50
STRA Total: 3,348.000 3,070,000 Used on WA 131,856.50
Monthly tab
NON-INTERCOMPANY TOTAL: 3,348.000 3,070.000 line 39 as well 131,856.50
as the Solar
TOTAL PURCHASES: 3,348.000 3,070.000 Select tab of 131,856.50
2024 WA ID
Actual
Deferrals
Workbook.

2024 Idaho PCA
Q4 Report
21 of 59
Avista Hourly Data 11/6/2024 9:03
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
10/30/2024 H13 6
10/30/2024 H14 5
10/30/2024 H15 3
10/30/2024 H16 4
10/30/2024 H17 0
10/30/2024 H18 1
10/30/2024 H19 0
10/30/2024 H2O 0
10/30/2024 H21 0
10/30/2024 H22 0
10/30/2024 H23 0
10/30/2024 H24 0
10/31/2024 H01 0
10/31/2024 H02 0
10/31/2024 H03 0
10/31/2024 H04 0
10/31/2024 H05 0
10/31/2024 H06 0
10/31/2024 H07 0
10/31/2024 H08 0
10/31/2024 H09 0
10/31/2024 H10 1
10/31/2024 H11 1
10/31/2024 H12 6
10/31/2024 H13 5
10/31/2024 H14 8
10/31/2024 H15 6
10/31/2024 H16 4
10/31/2024 H17 1
10/31/2024 H18 0
10/31/2024 H19 0
10/31/2024 H2O 0
10/31/2024 H21 0
10/31/2024 H22 0
10/31/2024 H23 0
10/31/2024 H24 0 -
3070 124,453.36
Powerdex Accrual 16,860.00
141,313.36
H:\Reports\Nucleus Reports\Power 2024\10)Oct 2024\Oct 2024 Solar Select 13

2024 Idaho PCA
Total with est Est less actual Q4 Report
RUN 10/26/2024'Enter first day of the month that is missing powerdex values Purchase 12,988.25 13,312.25 102.5% 22 of 59
10/31/2024 Click RUN to get data out of Nucleus Sale 14,332.00 14 332.00 100.0%
Solar Select 16,860.00 Powerclex Estimator
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 10/27/2024 0800 0 1 MAX([PDXJMIDC-HOURLYJHOURLY],0) PURCHASE 27-10-20240800 25 25.00 25.00 25.00
259440 10/29/2024 0700 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 29-10-20240700 40 40.00 80.00 80.00
259440 10/30/2024 0200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 30-10-20240200 45 45.00 45.00 45.00
259440 10/31/2024 0200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 31-10-20240200 44 44.00 44.00 44.00
259439 10/26/20241500 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-10-20241500 45 45.00 45.00 45.00
259439 10/26/20241900 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-10-20241900 60 60.00 180.00 180.00
259439 10/26/2024 2400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-10-20242400 25 25.00 25.00 25.00
259439 10/27/20241900 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-10-20241900 50 50.00 50.00 50.00
259439 10/29/20241300 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-10-20241300 35 35.00 175.00 175.00
259439 10/29/20241400 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-10-20241400 35 35.00 105.00 105.00
259439 10/29/20241600 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-10-20241600 40 40.00 160.00 160.00
259439 10/29/20241700 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-10-20241700 45 45.00 180.00 180.00
259439 10/29/20241900 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-10-20241900 60 60.00 300.00 300.00
325185 10/26/20241600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 26-10-20241600 45 47.00 47.00 47.00
325185 10/26/2024 2100 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 26-10-20242100 40 42.00 84.00 84.00
325185 10/27/20240300 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 27-10-20240300 25 27.00 54.00 54.00
325185 10/27/20241200 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 27-10-20241200 25 27.00 54.00 54.00
325185 10/27/20241600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 27-10-20241600 25 27.00 27.00 27.00
325185 10/27/2024 2300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 27-10-20242300 25 27.00 27.00 27.00
325185 10/28/20240800 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 28-10-20240800 50 52.00 104.00 104.00
325185 10/28/20241700 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 28-10-20241700 40 42.00 126.00 126.00
325185 10/29/2024 0800 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 29-10-20240800 40 42.00 126.00 126.00
325185 10/29/20241000 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 29-10-20241000 35 37.00 111.00 111.00
325185 10/29/20241500 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 29-10-20241500 40 42.00 126.00 126.00
325185 10/30/2024 2100 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 30-10-20242100 60 62.00 62.00 62.00
325185 10/30/2024 2400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 30-10-20242400 50 52.00 104.00 104.00
325185 10/31/2024 0300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 31-10-20240300 44 46.00 138.00 138.00
325185 10/31/20241000 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 31-10-20241000 40 42.00 126.00 126.00
325185 10/31/20241500 0 3 MAX([PDXJMIDC-HOURLYJHOURLY]+2,0) SALE 31-10-20241500 40 42.00 126.00 126.00
325186 10/27/2024 0200 -2 2 [PDXJMIDC-HOURLYJHOURLY]-2 PURCHASE 27-10-20240200 25 23.00 46.00 50.00 (4.00)
325186 10/27/20241300 -2 2 [PDXJMIDC-HOURLYJHOURLY]-2 PURCHASE 27-10-20241300 25 23.00 46.00 50.00 (4.00)
325186 10/27/20241600 -2 2 [PDXJMIDC-HOURLYJHOURLY]-2 PURCHASE 27-10-20241600 25 23.00 46.00 50.00 (4.00)
325186 10/29/2024 0200 -2 3 [PDXJMIDC-HOURLYJHOURLY]-2 PURCHASE 29-10-20240200 30 28.00 84.00 90.00 (6.00)
325186 10/29/2024 2400 -2 3 [PDXIMIDC-HOURLYJHOURLY]-2 PURCHASE 29-10-20242400 45 43.00 129.00 135.00 (6.00)
325186 10/30/2024 2000 -2 1 [PDXJMIDC-HOURLYJHOURLY]-2 PURCHASE 30-10-20242000 65 63.00 63.00 65.00 (2.00)
325186 10/31/20241100 -2 1 [PDXJMIDC-HOURLYJHOURLY]-2 PURCHASE 31-10-20241100 40 38.00 38.00 40.00 (2.00)
325186 10/31/2024 2400 -2 2 [PDXJMIDC-HOURLYJHOURLY]-2 PURCHASE 31-10-20242400 30 28.00 56.00 60.00 (4.00)
259440 10/26/2024 0800 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-10-20240800 45 45.00 45.00 45.00
259440 10/26/20241100 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-10-20241100 45 45.00 45.00 45.00
259440 10/26/20241600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-10-20241600 45 45.00 45.00 45.00
259440 10/27/2024 0700 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 27-10-20240700 25 25.00 50.00 50.00

2024 Idaho PCA
Q4 Report
23 of 59
Avista Corporation Journal Entry Printed 11/01/2024 at 4:27 PM
Journal: 240-EIM DEFERRAL Effective Date: 202410
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update: 11/01/2024 4:23 PM
Type: C ,/ Submitted by: Kord Parnell Approval Requested: 11/01/2024 4:24 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 2,415.75 0.00 Provisional EIM WA-202410 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,415.75 Provisional EIM WA-202410 Interest
CAP
Totals: 2,415.75 2,415.75
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-202410 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-202410 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (21,889.80),/001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc © PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202410
Total: (219889.80)
11/01/2024
Explanation:
Pre pa �ord Parnell Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 11/01/2024
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 Idaho PCA
Q4 Report
24 of 59
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2024
MONTH OF NOVEMBER

2024 Idaho PCA
Q4 Report
25 of 59
Avista Corporation Journal Entry Printed 12/06/2024 at 10:51 AM
Journal: 480-ID PCA Effective Date: 2024110
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 12/06/2024 10:45 AM
Type: C Submitted by: Jennifer Hossack Approval Requested: 12/06/2024 10:51 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 967,805.00 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 967,805.00,/Current Deferral Reg Asset-PCA
DEFERRALI
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 24,066.00 V 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 24,066.00 vReg Asset ID PCA Deferral
DEFERRALI
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 35,228.00Anterest on Deferral 182387
DEFERRAL
30 001 431600-INTEREST EXPENSE ENERGY ED ID DL 35,228.00 0.00 Interest on Deferral
DEFERRALS
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 592,529.00 0.00 Amortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 0.00 592,529.00,/Amortizing Deferral Expense
Totals: 1,619,628.00 1,619,628.00
Explanation:
12/6/24
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and A�y ?at-, ��f 12/6/24
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 Idaho PCA
Q4 Report
26 of 59
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2023 0.9 79/
2024 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:% 1 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) 1 (8,721,250) (7,389,932) 1,331,318 DJ240 EIM Deferral&PCA Chelan LCM Adj
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 (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) (2,728,295) 22,352 (7,759) (4,575,780) (4,575,780) 0 DJ240 EIM Deferral
10/31/2024 182385 (4,575,780) (1,202,914) 21,890 (19,066) (5,775,870.00) (5,775,870.67) (1)DJ240 EIM Deferral
11/30/2024 182385 (5,775,871) It-0 (967,805) 23,411 (24,066) (6,744,331) (5,752,460) 991,871 DJ240 EIM Deferral
12/31/2024 182385 1 DJ240 EIM Deferral
(967,805) (24,066)
Entry:
Debit Credit
557380 ED ID 967,805 V Idaho PCA-Def
182385 ED ID 967,805/Regulatory Asset ID PCA Deferral
431600 ED ID 24,066 J Interest Expense Energy Deferrals
182385 ED ID 24,066,/RegulatoryAsset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA.xlsx

2024 Idaho PCA
Q4 Report
27 of 59
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 It,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 1 922,356 922,356 0
10/31/2024 18238qi 922,356 (513,261) 3,8431 1 412,938.00 (0.19) (412,938.19)
This account moves to the Pending tab
10/31/20241 182387 This account moves from the Pending tab MMOM
(8,454,577.91)
11/30/2024 182387 (8,454,578) 0 592,529 yr (35,228) (7,897,277 (8,454,578) (557,301)
12/31/2024 182387 a-oz
592,529 (35,228)
Entry:
Debit Credit
182387 ED ID 592,529V Regulatory Asset ID PCA Deferral
557390 ED ID 592,529%Idaho PCA Amt
431600 ED ID 35,228 V Interest Expense Energy Deferrals
182387 ED ID 35,228 vRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA.xlsx

2024 Idaho PCA
Q4 Report
28 of 59
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 $211,029,598 $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 $17,121,209 $14,985,892 $0
2 447 Sale for Resale ($215,423,049) ($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) ( 16,458,393) ( 14,517,331) (434,022)
3 501 Thermal Fuel $36,542,044 $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 $4,013,855 $3,724,975 $0
4 547 CT Fuel $99,158,541 $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 $6,729,712 $9,740,078 $0
5 456 Transmission Rev ($36,158,575) ($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) ($3,149,533) ($3,353,636) $0
6 565 Transmission Exp $20,329,596 $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 $2,773,036 $2,197,137 $0
7 537 MIT Invasive Species Exp $711,942 $64.722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0
8 557 Expenses $409,000 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $7,121 $212,811 $31,825 $0
9 Adjusted Actual Net Expense $117,033,119 $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 $11,307,419 $12,873,662 V ($434,022)
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/24 Feb/24 Mar/24 Apr/24 May/24 Jun/24 Jull24 Aug/24 Sep/24 Oct/24 Nov/24 Dec/24
10 555 Purchased Power $ 69,001,475 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 $ (48,169,869) (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 $ 28,496,069 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 $ 70,740,508 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 $ (21,324,382) (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 $ 15,838,867 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 $ 26,870,250 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 $ (923,087) (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 $ (6,024,933) (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 $ 1,475,837 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 578,996 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 $136,559,731 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 ($19,526,612) $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) ($3,939,537) ($2,973,040)d ($17,988,634)
23 Resource Optimization ($219,014) $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) ($258,415) ($402,068) $782,999 $0
24 Adjusted Actual-Authorized Net Expense ($19,745,626) $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) ($4,341,605) ($2,190,041)vf ($17,988,634)
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 ($6,806,317) $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) ($1,496,551) ($754,907),/ ($6,200,682)
27 Idaho 100%Activity(Clearwater) ($650,508) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) ($70,047) ($65,910) ($76,779)V $0
ID Load Change Adjustment(+)Surcharge;(-) ($841 113) ($644,595 $50,553 $130,935 $348,135
28 Rebate ) ($107,550) $78,918 ($326,264) $191,643 ($545,125) $225,890 R-04 ($243,653) $11,556,846
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($8,297,938) $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 ( 1,336,571) (1,075,339)vf $5,356,164
90%of Net Power Cost Change ($7,468,143) $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
30 ) ( 1,202,914)� (967,805)V $4,820,548
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $7,468,143 ($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 $1,202,914 $967,805 ($4,820,548)
32 Energy Imbalance Market Incremental O&M Costs $297,665 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 $24,835 $24,322 $26,012 $0
33 90%of Energy Imbalance Market $267,899 $21,634 $22,694 $27,991 $19,895 $21,408 $21,905 $34,125 $30,594 $22,352 $21,890 $23,411 $0
34 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($267,899 ( 21,634) (22,694) ( 27,991) ( 19,895) ( 21,408) ( 21,905) ( 34,125) ( 30,594) (22,352) ( 21,890) (23,411) 0
35 Total Deferral Balance Sheet Entry $7,200 244 $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) ($1,181,024) ($944,394) $4 820,548
Page 1 of 4
2024 WA ID Actual Deferrals.xlsx-12/6/2024

2024 Idaho PCA
Q4 Report
29 of 59
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 $70,865,862 $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 $4,043,215 $1,412,012 $0
2 Chelan County PUD(not in settlement) $14,745,093 $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 $1,340,463 $1,340,463 $0
3 Chelan County PUD(in settlement) $19,312,920 $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 $1,755,720 $1,755,720 $0
4 Douglas County PUD(Wells Settlement) $506,313 $520 $24,551 $31,722 $31,499 $40,761 $48,871 $122,912 $111,854 $25,741 $27,271 $40,611 $0
5 Douglas County PUD(Wells) $938,707 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $0
6 Grant County PUD(Priest RapidsfWanapum) $31,541,857 $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 $2,880,764 $2,880,764 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Deer Lake $10,620 $984 $1,316 $1,177 $994 $771 $959 $869 $959 $835 $762 $994 $0
9 Small Power $1,126,924 $112,666 $173,430 $147,496 $148,946 $130,873 $126,790 $103,647 $28,537 $29,060 $46,298 $79,181 $0
10 Clearwater Wind III,LLC $3,587,927 $0 $0 $0 $0 $0 $0 $179,212 $678,327 $892,601 $885,039 $952,748 $0
11 City of Spokane-Upriver $2,209,239 $219,393 $512,016 $436,164 $393,756 $276,154 $150,662 $3,811 $0 $176 $31,719 $185,388 $0
12 City of Spokane-Waste-to-Energy $5,761,996 $613,308 $556,998 $514,563 $364,842 $404,592 $505,771 $624,247 $616,798 $542,465 $570,021 $448,391 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $875,747 $0 $0 $0 $95,837 $158,391 $176,738 $172,637 $182,005 $52,667 $37,472 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $26,550,442 $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 $2,154,420 $2,286,528 $0
15 Palouse Wind $20,052,352 $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 $1,933,895 $2,278,656 $0
16 Rattlesnake Flat,LLC $11,685,979 $748,437 $1,026,933 $1,138,070 $1,337,067 $1,425,625 $1,110,347 $799,827 $982,285 $903,041 $1,084,312 $1,130,035 $0
17 WPM Ancillary Services $1,069,691 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $90,286 $82,779 $87,478 $0
18 Non-Mon.Accruals $187,929 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $4,484 $161,722 $21,586 $0
19 Total 555 Purchased Power $211,029,598 $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 $17.121,209 $14,985,892 $0
555 PURCHASED POWER
555000 $200,442,321 $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 $16,494,723 $15,368,826 $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 $187,929 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $4,484 $161,722 $21,586 $0
555700 $4,487,154 $2,685,047 $64,300 $44,800 $36,493 $13,790 $237,618 $330,236 $283,625 $362,448 $251,717 $177,080 $0
20 Solar Select Adjustment ($90,431) ($3,528) ($5,570) ($8,809) ($9,661) ($11,548) ($10,723) ($9,665) ($9,887) ($8,665) ($7,353) ($5,022)/ $0
21 555380 $13,476,942 $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 $1,394,209 $1,408,713V $0
22 Clearwater Adjustment ($13,476,942)1/ ($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) ($1,394,209) ($1,408,713)1/ $0
23 Chelan Adj of LMC vs Contract Price ($3,596,672) $ - $ (61,682) $ (401,685) $ (222,625) $ (156,620) $ (190,709) $ - $ (475,881) $ (728,346) $ (716,389) $ (642,735 R-03 -
24 Columbia Basin Adj of LMC vs Contract Price ($144,425) $ - $ - $ - $ (22,864) $ (59,441) $ (56,376) $ - $ (5,744) $ - $ - $ - -
25 Company Absorbed Wind Adjustment ($3,173,834) ($265,778) ($293,235) ($306,358) ($360,463) ($367,411) ($284,031) ($193,449) ($222,578) ($237,841) ($301,821) ($340,869)d $0
555710 $1,069,691 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $90,286 $82,779 $87,478 $0
555740 $9,467,329 $3,819,340 $381,186 $1,136,591 $428,001 $445,030 $51,755 $568,191 $697,275 $464,581 $1,155,831 $319,548 $0
$211,029,598 $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 $17,121,209 $14,985,892 $0
447 SALES FOR RESALE
26 Short-Term Sales ($174,059,860) ($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) ($13,418,780) ($11,931,599) ($434,022)
27 Nichols Pumping Index Sale ($2,603,532) ($998,949) ($196,469) ($160,644) ($95,093) ($71,019) ($71,388) ($265,164) ($181,090) ($203,336) ($211,355) ($149,025) $0
28 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
29 Pend Oreille DES ($452,683) ($49,403) ($48,470) ($50,416) ($47,096) ($49,178) ($47,543) ($32,392) ($26,049) ($23,966) ($38,188) ($39,982) $0
30 Merchant Ancillary Services ($38,217,769) ($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) ($2,790,070) ($2,396,725) $0
31 Total 447 Sales for Resale ($215,423,049) ($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) ($16,458,393) ($14,517,331) ($434,022)
447 SALES FOR RESALE
447000 ($118,858,273) ($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) ($7,247,571) ($3,532,776) $0
32 Deduct Revenue From Solar Select $1,568,251 $248,812 $66,798 $118,681 $112,527 $106,128 $136,024 $261,875 $186,087 $164,523 $141,313 $25,483V $0
447100 ($21,514,416) $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) ($3,247,726) ($5,670,411) $0
447150 ($29,031,955) ($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) ($2,483,329) ($1,856,468) $0
447700 ($2,952,886) ($605,137) ($123,200) ($149,500) ($31,313) ($15,809) ($268,454) ($393,084) ($302,741) ($396,382) ($368,736) ($298,530) $0
447710 ($1,069,691) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,006) ($110,083) ($105,722) ($90,286) ($82,779) ($87,478) $0
447720 ($38,217,769) ($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) ($2,790,070) ($2,396,725) $0
447740 ($5,346,310) ($493,846) $1,907 ($290,411) ($574,145) ($709,754) ($433,387) ($530,584) ($583,790) ($218,357) ($379,495) ($700,426) ($434,022)
($215,423,049) ($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) ($16,458,393) ($14,517,331) ($434,022)
501 FUEL-DOLLARS
33 Kettle Falls Wood-501110 $8,581,962 $1,116,200 $1,058,507 $1,137,831 $671,075 $19,515 $154,186 $678,858 $939,386 $918,402 $854,818 $1,033,184 $0
34 Kettle Falls Gas-501120 $11,038 $2,321 ($200) $996 ($2,671) ($413) $2,592 $1,252 $551 $1,165 $893 $4,552 $0
35 Colstrip Coal-501140 $27,525,051 $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 $3,157,664 $2,639,412 $0
36 Colstrip Oil-501160 $423,993 $31,213 $25,490 $32,417 $68,175 $28,633 $74,145 $58,781 $40,781 $16,051 $480 $47,827 $0
37 Total 501 Fuel Expense $36,542,044 $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 $4,013,855 $3,724,975 $0
501 FUEL-TONS
38 Kettle Falls 430,542 56,818 55,520 61,523 36,821 - 7,798 33,157 44,842 44,045 40,607 49,411 -
39 Colstrip 768,405 93,761 84,341 74,993 66,458 16,045 24,738 70,656 84,785 91,424 86,576 74,628 -
501 FUEL-COST PER TON
40 Kettle Falls wood $19.65 $19.07 $18.49 $18.23 $19.77 $20.47 $20.95 $20.85 $21.05 $20.91
41 Colstrip coal $34.87 $36.04 $35.28 $34.92 $42.74 $35.72 $37.00 $35.30 $35.83 $36.47 $35.37
2024 WA ID Actual Deferrals.Asx ID Monthly 2

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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
547 FUEL
42 NE CT Gas-547213 $29,146 $2,817 ($2,586) $342 $9,721 ($176) $626 $9,425 $2,694 $227 $2,410 $3,646 $0
43 Boulder Park-547216 $2,306,871 $479,532 $253,038 $110,486 $234,363 $128,757 $142,934 $205,497 $218,381 $265,762 $269,077 ($956) $0
44 Kettle Falls CT-547211 $1,170,255 $267,844 $171,002 $193,885 $90,753 $59,924 $52,663 $93,859 $96,998 $108,014 $42,820 ($7,507) $0
45 Coyote Springs2-547610 $41,033,685 $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 $3,325,851 $3,984,812 $0
46 Lancaster-547312 $28,196,995 $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 $686,356 $2,904,492 $0
47 Rathdrum CT-547310 $26,421,589 $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 $2,403,198 $2,855,591 $0
48 Total 547 Fuel Expense $99,158,541 $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 $6,729,712 $9,740,078 $0
49 TOTAL NET EXPENSE $131,307.134 $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 $11,406,383 $13,933,614 ($434,022)
202401 202402 202403 202404 202405 202406 202407 202408 202409 202410 202411 202412
456 TRANSMISSION REVENUE
50 456100 ED AN ($30,865,015) ($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) ($2,680,467) ($2,886,800) $0
51 456120 ED AN-BPA Trans. ($847,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0
52 456020 ED AN-Sale of excess EPA Trans ($63,360) $0 $0 $0 $0 $0 $0 $0 $0 ($63,360) $0 $0 $0
53 456030 ED AN-Clearwater Trans ($1,514,019) ($137,500) ($145,362) ($145,871) ($147,302) ($150,899) ($148,500) ($82,188) ($132,830) ($139,102) ($145,697) ($138,768) $0
54 456130 ED AN-Ancillary Services Revenue ($1,069,691) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,682) ($109,407) ($105,722) ($90,286) ($82,779) ($87,478) $0
55 456017 ED AN-Low Voltage ($110,693) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0
56 456700 ED ID-Low Voltage ($57,563) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0
57 456705 ED AN-Low Voltage ($1,631,234) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0
58 Total 456 Transmission Revenue ($36,158,575) ($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) ($3,149,533) ($3,353,636) $0
565 TRANSMISSION EXPENSE
59 565000 ED AN $20,276,818 $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 $2,768,500 $2,189,719 $0
60 565710 ED AN $52,778 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $7,418 $0
61 Total 565 Transmission Expense $20,329,596 $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 $2,773,036 $2,197,137 $0
557 Expense
62 557165 ED AN CAISO $237,606 $2,234 $26,427 $2,938 ($3,211) $4,757 $35,493 $21,947 $31,483 $3,208 $84,388 $27,942 $0
63 557167 ED AN $125,750 $0 $0 $0 $0 $0 $0 $0 $0 $0 $125,750 $0 $0
64 557018 ED AN Merchandis $45,644 $3,897 $3,782 $4,152 $4,838 $4,504 $4,763 $4,363 $4,876 $3,913 $2,673 $3,883 $0
65 Total 557 ED AN Broker&Related Fees $409,000 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $7,121 $212,811 $31,825 $0
537 Expense
66 537000 ED AN-MT Invasive Species $711,942 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
B7 Total 537 ED AN MT Invasive Species $711,942 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0
Other Purchases and Sales
68 Econ Dispatch-557010 $23,604,901 $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 $1,844,581 $1,968,270 $0
69 Econ Dispatch-557150 ($18,966,596) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $322,107 ($242,765) ($2,013,128) ($2,980,307) ($1,767,089) ($583,893) ($977,973) $0
70 Gas Bookouts-557700 $2,742,357 $774,329 $135,850 $250,651 $22,275 $3,323 $17,152 $72,995 $4,030 $15,141 $440,436 $1,006,175 $0
71 Gas Bookouts-557711 ($2,742,357) ($774,329) ($135,850) ($250,651) ($22,275) ($3,323) ($17,152) ($72,995) ($4,030) ($15,141) ($440,436) ($1,006,175) $0
72 Intraco Thermal Gas-557730 $14,302,935 $2,611,710 $692,998 $572,887 $357,941 $348,228 $664,048 $2,132,566 $2,136,435 $1,668,723 $1,976,845 $1,140,554 $0
73 Fuel Dispatch456010 $1,915,184 $550,289 $1,334,906 $25,769 $14,250 ($46,965) ($274,650) ($24,955) $104,005 ($98,250) ($135,858) $466,643 $0
74 Fuel Dispatch456015 ($11,812,046) ($1,442,383) ($1,240,931) ($105,669) ($183,840) ($858,027) ($1,133,339) ($1,217,290) ($443,584) ($1,308,462) ($2,734,838) ($1,143,683) $0
75 Other Elec Rev-Extraction Plant Cr-456018 ($459,873) ($33,455) ($32,864) ($42,325) ($52,680) ($43,265) ($43,437) ($39,290) ($54,568) ($51,960) ($24,966) ($41,063) $0
76 Other Elec Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Intraco Thermal Gas456730 ($4,236,781) ($1,698,345) ($127,982) ($91,748) ($351,208) ($531,662) ($276,674) ($264,873) ($95,416) ($85,717) ($407,840) ($305,316) $0
78 Fuel Bookouts-456711 $1,306,466 $525,541 $13,490 $22,292 $11,247 $3,699 $23,454 $9,223 $0 $22,519 $299,256 $375,745 $0
79 Fuel Bookouts456720 ($1,306,466) ($525,541) ($13,490) ($22,292) ($11,247) ($3,699) ($23,454) ($9,223) $0 ($22,519) ($299,256) ($375,745) $0
80 Other Purchases and Sales Subtotal $4,347,724 $404,547 $1,851,438 $228,312 $151,709 $406,104 $329,743 ($113,802) $145,110 ($96,900) ($65,969) $1,107,432 $0
81 Misc Revs 456016 ED AN ($7,255,303) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) ($205,290) ($336,186) ($324,450) $0
82 REC Revenue Subtotal ($7,255,303) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) ($205,290) ($336,186) ($324,450) $0
83 Misc.Power Exp.Actual-557160 $2,687,587 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $43,648 $0 $0 $0
84 Misc.Power Exp.Subtotal $2,687,587 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $43,648 $0 $0
85 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
86 Wind REC Exp Actual 557395 $978 $114 $35 $65 $65 $65 $79 $212 $112 $127 $87 $17 $0
87 Wind REC Subtotal $978 $114 $35 $65 $65 $65 $79 $212 $112 $127 $87 $17
2024 WA ID Actual Deferrals.tdsx 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
88 456030 ED ID-Clearwater Trans $151,275 $13,750 $13,750 $14,536 $14,587 $14,730 $15,090 $14,850 $8,219 $13,283 $13,910 $14,570 $0
89 456380-ED-ID-Clearwater REC Revenue ($801,783) ($31,365) ($70,300) ($94,774) ($89,991) ($92,425) ($95,186) ($30,647) ($42,596) ($83,330) ($79,820) ($91,349) $0
90 Clearwater ($650,508) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) ($70,047) ($65,910) ($76,779) $0
91 Net Resource Optimization ($219,014) $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) ($258,415) ($402,068) $782,999 $0
92 EIM Incremental O&M Costs(Idaho share) $297,665 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 $24,835 $24,322 M$26,012
93 Adjusted Actual Net Expense $116,461,262 $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 $10,863,763 $13,605,894
23,410.80 -
0.90 =
26,012.00 T+
2024 WA ID Actual Deferrals.xlsx ID Monthly 4

2024 Idaho PCA
Q4 Report
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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 323,320 298,945 269,929 255,776 227,032 227,121 247,369 269,891 246,729 222,726 243,325✓ (38,947) 2,793,216
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) (111,038) (115,435) (110,926) (133,134) (110,285) (104,303) (107,778)✓ (134,862) (1,491,453)
Add Current Month Unbilled 155,158 130,059 130,854 111,038 115,435 110,926 133,134 110,285 104,303 107,778 134,862✓ - 1,343,832
Total Retail Sales 330,857 273,846 270,724 235,960 231,429 222,612 269,577 247,042 240,747 226,201 270,409 ✓ (173,809) 2,645,595
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 2,785,031
Difference from Test Year 26,407 (2,071) (5,364) (14,262) 4,406 (3,233) 13,366 (7,851) 22,250 (9,220) 9,945✓ (471,708) (437,335)
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
$/M W h
Total Load Change Adjustment-$ $644,595 ($50,553) ($130,935) ($348,135) $107,550 ($78,918) $326,264 ($191,643) $545,125 ($225,890)R-04�243,653 v($11,556,846) ($10,715,733)
Page 4 of 4

2024 Idaho PCA
Q4 Report
33 of 59
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202411 V State Code:ID
Rate Schedule Desc Meter Qty Usage City Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 (244,880) 0 0 4,835,714
0011-GENERAL SERVICE 0 0 (153,039) 0 0 2,197,515
0012-RESID&FARM-GEN SERV 0 0 (7,173) 0 0 138,155
0021-LARGE GENERAL SERV 0 0 (32,315) 0 0 1,514,888
0022-RESID&FRM-LGE GEN SE 0 0 (1,265) 0 0 27,561
0025-EXTRA LGE GEN SERV 0 0 (74,514) 0 0 1,367,151
0031-PUMPING SERVICE 0 0 (7,254) 0 0 237,351
0032-PUMPING SVC RES&FRM 0 0 (473) 0 0 20,433
0042-CO OWND ST LTS SO VA 0 0 (1,055) 0 0 19,718
0044-CST OWND ST LT SO VA 0 0 (52) 0 0 956
0045-CUST OWND ST LT ENGY 0 0 (56) 0 0 981
0046-CUST OWND ST LT S V 0 0 (189) 0 0 3,449
0047-AREA LIGHT-COM&INDUS 0 0 (53) 0 0 1,087
0048-AREA LGHT-FARM&RESID 0 0 (158) 0 0 2,967
0049-AREA LGHT-HI PRIES SO 0 0 (415) 0 0 7,482
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (71,858) 0 0 1,351,065
10023-DCFC-ID 0 0 (26) 0 0 294
Overall-Summary I 0 01 (594,776)1 0 ` 0 11,726,�
Page 1 of 3 Run Date: Dec 5,2024
IFor Internal Use Only I
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st w/GRC
(592,529)
R-02
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\11_Nov 2024 Revenue_RateSch_CM_YTD for ID PCA.xlsx 12/5/2024 11:08 AM

2024 Idaho PCA
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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
202411 ED 01 01 RESIDENTIAL 127,650 103,297,561 12,073,911 127,401 1,222,074,551 142,842,945
21 21 FIRM COMMERCIAL 19,055 78,869,110 7,262,362 19,169 949,330,840 93,777,958
31 31 FIRM-INDUSTRIAL 310 98,956,080 4,964,878 319 1,024,984,725 56,701,3591
39 39 FIRM-PUMPING-IRRIGATION ONLY 39 23,064 5,929 39 2,340,3161 263,424
51 51 LIGHTING-PUBLIC STREET AND HIWAY 198 110,616 260,048 199 6,360,421 1,921,631
80 80 INTERDEPARTMENT REVENUE 55 174,395 16,415 541 2,082,485 214,168
83 83 MISC-SERVICE REVENUE SNP 0 0 9,720 01 0 110,570
85 185 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 105,023
OD OD Other Electric Direct 0 0 200 0 0 19,200
RP RP Rent Permits 0 0 500 0 0 1,510
ED-Summary 147,307 281,870,866 24,603,511 147,182 3,207,173,338 296,957,790
202411-Summary 147,307 281,870,866 24,603,511 147,182 3,207,173,338 296,957,790
Overall-Summary 147,307 281,870,866 V 24,603,511 147,182 3,207,173,338 296,957,790
Page 2 of 4 Run Date: Dec 5,2024
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\ll_Nov 2024 Revenue By Revenue Class ID.xlsx 12/5/2024 10:46 AM

2024 Idaho PCA
Q4 Report
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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 41,237,959 $4,402,336
3800 01 012 1,212,699 $142,809
3800 01 022 212,834 $17,339
3800 01 032 75,698 $12,306
3800 21 011 25,485,475 $2,257,948
3800 21 021 3,979,922 $285,494
3800 21 025 4,735,833 $283,203
21 21 FIRM COMMERCIAL 3800 21 031 957,607 $105,000
3800 31 011 722,338 $61,507
3800 31 021 1,487,122 $105,101
31 FIRM-INDUSTRIAL 3800 31 025 24,112,841 $1,450,283
31 31 FIRM INDUSTRIAL 3800 31 025P 30,326,937 $1,665,382
3800 31 025PG 38,947,000 $1,408,713
31 FIRM-INDUSTRIAL 3800 31 031 314,688 $34,114
0 i •i
131 -Summary $4,725,100
173,808,953
Unbilled - input tab, deferral calc workbook
G:\CLOSE\202411\Revenue\REVUNBL\REVUNBLD - E\202411 Electric Unbilled.xlsx

2024 Idaho PCA
Q4 Report
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Chelan Hydro Customer Cost Calculations - November 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]
11/1/2024 954 446 1,400 23.56 24.51 23.86 33,395 33,395 55.03 77,020 77,020 33,395 43,625
11/2/2024 696 471 1,166 23.56 24.51 23.94 27,918 61,313 55.03 64,170 141,190 61,313 36,252
11/3/2024 - 880 880 14.54 14.54 12,788 74,101 55.03 48,402 189,592 74,101 35,614
11/4/2024 815 326 1,141 21.56 14.54 19.55 22,311 96,413 55.03 62,794 252,386 96,413 40,482
11/5/2024 583 366 949 30.17 19.57 26.09 24,742 121,155 55.03 52,200 304,585 121,155 27,458
11/6/2024 782 336 1,118 39.16 35.83 38.16 42,662 163,817 55.03 61,528 366,113 163,817 18,866
11/7/2024 764 408 1,172 39.61 35.24 38.09 44,622 208,439 55.03 64,472 430,586 208,439 19,850
11/8/2024 844 354 1,198 39.61 35.24 38.32 45,906 254,345 55.03 65,931 496,516 254,345 20,025
11/9/2024 763 416 1,179 29.55 29.09 29.39 34,633 288,978 55.03 64,858 561,374 288,978 30,224
11/10/2024 - 1,114 1,114 29.09 29.09 32,392 321,370 55.03 61,280 622,654 321,370 28,889
11/11/2024 762 331 1,093 18.74 19.67 19.02 20,791 342,161 55.03 60,152 682,806 342,161 39,361
11/12/2024 813 266 1,079 18.74 19.67 18.97 20,458 362,619 55.03 59,354 742,160 362,619 38,896
11/13/2024 896 279 1,175 26.33 22.04 25.31 29,728 392,346 55.03 64,637 806,798 392,346 34,910
11/14/2024 757 221 978 29.67 22.70 28.09 27,462 419,808 55.03 53,796 860,593 419,808 26,334
11/15/2024 745 324 1,069 33.65 27.25 31.71 33,885 453,693 55.03 58,804 919,397 453,693 24,919
11/16/2024 830 286 1,115 33.65 27.25 32.01 35,693 489,385 55.03 61,363 980,760 489,385 25,670
11/17/2024 - 715 715 21.44 21.44 15,319 504,704 55.03 39,322 1,020,082 504,704 24,003
11/18/2024 725 323 1,048 30.39 21.44 27.63 28,943 533,647 55.03 57,648 1,077,730 533,647 28,705
11/19/2024 759 387 1,146 44.41 35.39 41.37 47,385 581,032 55.03 63,041 1,140,771 581,032 15,656
11/20/2024 741 387 1,127 47.46 38.33 44.33 49,959 630,991 55.03 62,023 1,202,794 630,991 12,065
11/21/2024 803 332 1,134 48.02 39.21 45.44 51,534 682,525 55.03 62,408 1,265,203 682,525 10,874
11/22/2024 699 407 1,106 43.38 43.00 43.24 47,824 730,349 55.03 60,868 1,326,070 730,349 13,044
11/23/2024 348 273 621 43.38 43.00 43.21 26,835 757,184 55.03 34,176 1,360,246 757,184 7,341
11/24/2024 - 857 857 44.86 44.86 38,445 795,629 55.03 47,164 1,407,411 795,629 8,719
11/25/2024 799 298 1,097 57.57 44.86 54.12 59,338 854,967 55.03 60,345 1,467,755 854,967 1,007
11/26/2024 854 276 1,130 52.86 43.00 50.46 56,989 911,956 55.03 62,161 1,529,916 911,956 5,172
11/27/2024 686 204 890 52.86 43.00 50.60 45,012 956,968 55.03 48,953 1,578,869 956,968 3,940
11/28/2024 - 1,023 1,023 46.84 46.84 47,894 1,004,862 55.03 56,272 1,635,141 1,004,862 8,378
11/29/2024 736 235 970 50.21 46.84 49.40 47,913 1,052,776 55.03 53,383 1,688,524 1,052,776 5,469
11/30/2024 896 326 1,221 50.21 46.84 49.31 60,209 1,112,985 55.03 67,196 1,755,720 1,112,985 6,987
31,903 642,735
Actual Cost 1,755,720
Allowed 1,112,985
Adjustment 642,735 R-031
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 CBH and Chelan Generation Reports\202411 CBH and Chelan Contract vs Market(PCA).xlsx PCA Montly Report-Chelan

_ Pow w Transaction Register Page:112416.4040 A
_ � Date:12/02�O�p1�50:03 AM
�id ISTA Database:NUCUT37 of 59
Profit Center: PO W Et arpptr
Contract M onth: 202411
Direction: PURCHASE
Counterparty: Clearwater Paper Corporation
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Clearwater Paper Corporation
POWIR
01 3 0 Drake IT 278613 A VST CO F;P Energy Sys Oa 34,608.000 38,947.000 $36.170 1,408,712.99
POW 9R Total: 34,608.000 38,947.000 1,408,712.99
PFI Total: 34,608.000 38,947.000 dnput tab 1,408,712.99
NO I-INTERCO M IANY TO TAL: 34,608.000 38,947.000 1,408,712.99
TO TAL PURCHASES: 34,608.000 38,947.000 1,408,712.99

_ Pow w Transaction Register Page:112/026.4 PCA
_ � Date:12/02�O�p1a�3:53 AM
�id ISTA Database:NUCUT38 of 59
Profit Center: PO W Et arpptr
Contract M onth: 202411
Direction: ALL
Counterparty: Adams Nielson Solar, LLC
Term Type: ALL
Deal Type: ALL
Company Deal Type Exclusions Maintenance Form?: Y
EQ RVariance O riy?: N
AU
PURCHASES
Beg End Term Contracted Actual
Day Day Trader Type Deal# P oint Code F ERC Product Strategy Volume Volume Price Total$'s
NO N•INTERCO MPANY
Adams Nielson Solar, LLC
POWR
01 3 0 Sllkworth LT 262025 A VST CO F;P Energy Sys O a 1,440.000 988.000 $42.950 42,434.60
POW 9R Total: 1,440.000 988.000 42,434.60
STRA Total: 1,440.000 988.000 YsedonWA 42,434.60
Monthly tab line
NO N-INTERCO M IANY TO TAL: 1,440.000 988.000 39 as well as the 42,434.60
Solar Select tab of
TO TAL PURCHASES: 1,440.000 988.000 2024 WA ID 42,434.60
Actual Deferrals
Workbook.

2024 Idaho PCA
Q4 Report
39 of 59
Avista Hourly Data 12/04/2024 16:20 PM
DAY HOUR
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN PDX MidC-Hourly Solar Sel Power Cost
11/30/2024 H12 2 0
11/30/2024 H13 1 0
11/30/2024 H14 1 0
11/30/2024 H15 1 0
11/30/2024 H16 0 0
11/30/2024 H17 0 0
11/30/2024 H18 0 0
11/30/2024 H19 0 0
11/30/2024 H2O 0 0
11/30/2024 H21 0 0
11/30/2024 H22 0 0
11/30/2024 H23 0 0
11/30/2024 H24 0 0
988✓ 12,848.69
Powerdex Accrual 12 634.00✓
25,482.69✓Line 54 on WA Monthly tab
H:\Reports\Nucleus Reports\Power 2024\11)Nov 2024\Nov 2024 Solar Select 13

2024 Idaho PCA
Total with est Est less actual Q4 Report
RUN 11/13/2024�Enter first day of the month that is missing powerdex values Purchase 28,651.50 29,575.50 103.2% 40 of 59
11/30/2024 Click RUN to get data out of Nucleus Sale 42,721.13 42,721.13 100.0%
Solar Select 12,634.00 Powerdex Estimator
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 11/19/20241200 0 2 MAX([PDXJMIDC-HOURLYJHOURLY],0) PURCHASE 19-11-20241200 50 50.00 100.00 100.00
259440 11/20/2024 0100 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 20-11-20240100 30 30.00 60.00 60.00
259440 11/21/2024 0300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 21-11-20240300 35 35.00 35.00 35.00
259440 11/21/2024 2200 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 21-11-20242200 35 35.00 105.00 105.00
259440 11/22/2024 2200 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 22-11-20242200 40 40.00 80.00 80.00
259440 11/23/20241600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 23-11-20241600 40 40.00 40.00 40.00
259440 11/24/2024 2400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 24-11-20242400 45 45.00 45.00 45.00
259440 11/25/20240100 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 25-11-20240100 45 45.00 135.00 135.00
259440 11/25/2024 0300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 25-11-20240300 45 45.00 45.00 45.00
259440 11/25/20241600 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 25-11-20241600 40 40.00 80.00 80.00
259440 11/26/2024 0200 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-11-20240200 40 40.00 120.00 120.00
259440 11/26/2024 0400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-11-20240400 42 42.00 42.00 42.00
259440 11/26/2024 0500 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-11-20240500 42 42.00 84.00 84.00
259440 11/26/2024 2400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-11-20242400 37 37.00 74.00 74.00
259440 11/27/2024 2100 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 27-11-20242100 60 60.00 120.00 120.00
259439 11/13/20240700 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 13-11-20240700 35 35.00 35.00 35.00
259439 11/13/20241400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 13-11-20241400 40 40.00 80.00 80.00
259439 11/14/20241800 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 14-11-20241800 45 45.00 135.00 135.00
259439 11/15/20241700 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 15-11-20241700 33 33.00 33.00 33.00
259439 11/16/2024 2000 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 16-11-20242000 39 39.00 39.00 39.00
259439 11/18/20240500 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 18-11-20240500 25 25.00 75.00 75.00
259439 11/18/20241000 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 18-11-20241000 25 25.00 50.00 50.00
259439 11/18/20241300 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 18-11-20241300 25 25.00 50.00 50.00
259439 11/18/20241800 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 18-11-20241800 50 50.00 200.00 200.00
259439 11/20/20240300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 20-11-20240300 30 30.00 30.00 30.00
259439 11/20/20240900 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 20-11-20240900 40 40.00 80.00 80.00
259439 11/20/20241100 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 20-11-20241100 40 40.00 120.00 120.00
259439 11/20/20241300 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 20-11-20241300 40 40.00 160.00 160.00
259439 11/20/20241800 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 20-11-20241800 60 60.00 240.00 240.00
259439 11/21/20240400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 21-11-20240400 35 35.00 70.00 70.00
259439 11/23/2024 0500 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 23-11-20240500 40 40.00 80.00 80.00
259439 11/23/20241000 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 23-11-20241000 40 40.00 40.00 40.00
259439 11/23/20241100 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 23-11-20241100 40 40.00 40.00 40.00
259439 11/23/20241700 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 23-11-20241700 35 35.00 70.00 70.00
259439 11/23/2024 2000 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 23-11-20242000 35 35.00 35.00 35.00
259439 11/24/20240300 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 24-11-20240300 30 30.00 90.00 90.00
259439 11/24/20241300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 24-11-20241300 40 40.00 40.00 40.00
259439 11/26/2024 2200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-11-20242200 40 40.00 40.00 40.00
259439 11/27/20241700 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-11-20241700 60 60.00 60.00 60.00
259439 11/27/20241800 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-11-20241800 60 60.00 120.00 120.00
259439 11/28/20241500 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-11-20241500 45 45.00 90.00 90.00

2024 Idaho PCA
Q4 Report
41 of 59
Avista Corporation Journal Entry Printed 12/03/2024 at 12:10 PM
Journal: 240-EIM DEFERRAL Effective Date: 202411
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update: 12/03/2024 12:09 PM
Type: C Submitted by: Kord Parnell Approval Requested: 12/03/2024 12:09 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 2,429.91 0.00 Provisional EIM WA-202411 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,429.91 Provisional EIM WA-202411 Interest
CAP
Totals: 2,429.91 2,429.91
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-202411 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-202411 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (23,410.80)v001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc © PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202411
Total: (23,410.80)
Explanation: / 12/03/2024
Prepared Pa ell Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 12/03/2024
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 Idaho PCA
Q4 Report
42 of 59
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2024
MONTH OF DECEMBER

2024 Idaho PCA
Q4 Report
43 of 59
Avista Corporation Journal Entry Printed 01/08/2025 at 1:01 PM
Journal: 480-ID PCA Effective Date: 202412
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:01/08/2025 1:00 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:01/08/2025 1:01 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 967,968.00 V 0.00 Current Deferral Expense-PCA
10 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 967,968.00vCurrent Deferral Reg Asset-PCA
DEFERRALI
11 001 431600-INTEREST EXPENSE ENERGY ED ID DL 28,102.00V 0.00 Interest on Deferral on 182387
DEFERRALS
12 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 28,102.00 vReg Asset ID PCA Deferral
DEFERRALI
20 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 32,906.00,4nterest on Deferral 182387
DEFERRAL
30 001 431600-INTEREST EXPENSE ENERGY ED ID DL 32,906.00,/ 0.00 Interest on Deferral
DEFERRALS
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 732,982.00 0.00 Amortizing Deferral
DEFERRAL
70 001 557390-IDAHO PCA AMT ED ID DL 0.00 732,982.00 vAlmortizing Deferral Expense
Totals: 1,761,958.00 1,761,958.00
Explanation: d 01/08/25
Prepared by Jennifer Hossack Date
Record deferral of power costs in Idaho,amortization of existing balance,and
y � f��f 1/8/25
interest&DFIT entries.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

2024 Idaho PCA
Q4 Report
44 of 59
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 2,326,713 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 2,728,295 22,352 7,759 4,575,780 4,575,780 0 DJ240 EIM Deferral
10/31/2024 182385 (4,575,780) (1,202,914) 21,890 (19,066) (5,775,870.00) (5,775,870.67) (1)DJ240 EIM Deferral
11/30/2024 182385 5,775,871 967,805 23,411 24,066 6,744,331 6,744,331 0 DJ240 EIM Deferral
12/31/2024 182385 (6,744,331) a-oi (967,968) g 25,566 1 V (28,102) (7,714,835) (6,718,765) 996,070 DJ240 EIM Deferral
(967,968) (28,102)
Entry:
Debit Credit
557380 ED ID 967,968 V Idaho PCA-Def
182385 ED ID 967,968 vRegulatory Asset ID PCA Deferral
431600 ED ID 28,102 Interest Expense Energy Deferrals
182385 ED ID 28,102 vORegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA.xlsx

2024 Idaho PCA
Q4 Report
45 of 59
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 8,9161 922,356 922,356 1 0
10/31/2024 182386 922,356 1 (513,261) 1 3,8431 412,938.00 (0.19) (412,938.19)
This account moves to the Pending tab
10/31/20241 182387 This account moves from the Pending tab (8,454,577.91)
11/30/2024 182387 8,454,578 0 592,529 35,228 7,897,277 7,897,277 0
12/31/2024 182387 (7,897,277)1 1 (32,906)vf 1 (7,197,201) (7,897,277) (700,076)
R-02
732,982 (32,906)
Entry:
Debit Credit
182387 ED ID 732,982 V Regulatory Asset ID PCA Deferral
557390 ED ID 732,982 0Idaho PCA Amt
431600 ED ID 32,906 Interest Expense Energy Deferrals
182387 ED ID 32,906-/Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2024 ID PCA\2024 DJ480 ID PCA.xlsx

2024 Idaho PCA
Q4 Report
46 of 59
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 $225,451,266 $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 $17,121,209 $14,985,892 $14,421,668
2 447 Sale for Resale ($229,577,209) ($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) ($16,458,393) ($14,517,331) ($14,588,182)
3 501 Thermal Fuel $40,244,944 $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 $4,013,855 $3,724,975 $3,702,900
4 547 CT Fuel $111,227,169 $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 $6,729,712 $9,740,078 $12,068,628
5 456 Transmission Rev ($39,508,670) ($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) ($3,149,533) ($3,353,636) ($3,350,095)
6 565 Transmission Exp $22,557,222 $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 $2,773,036 $2,197,137 $2,227,626
7 537 MT Invasive Species Exp $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
8 557 Expenses $419,435 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $7,121 $212,811 $31,825 $10,435
9 Adjusted Actual Net Expense $131,590,821 $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 $11,307,419 $12,873,662 V$14,557,702
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/24 Febl24 Mar/24 Apr/24 May/24 Jun/24 Jul/24 Augl24 Sep/24 Oct/24 Novl24 Decl24
10 555 Purchased Power $ 75,558,267 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 $ (52,622,949) (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 $ 31,583,795 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 $ 81,530,747 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 $ (23,471,003) (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 $ 17,278,764 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 $ 29,313,000 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($ (1,007,004) (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 $ (6,290,910) (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 $ 1,610,004 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167.00
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 631,632 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 $154,114,343 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 ($22,523,522) $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) (3,939,537) (2,973,040) /(2,996,910)
23 Resource Optimization $123,907 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) ($258,415) ($402,068) $782,999 to $342,921
24 Adjusted Actual-Authorized Net Expense ($22,399,615) $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) ($4,341,605) ($2,190,041) ($2,653,989)
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 ($7,721,147) $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) ($1,496,551) ($754,907) ($914,830)
27 Idaho 100%Activity(Clearwater) ($720,180) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) ($70,047) ($65,910) ($76,779) ($69,672)
ID Load Change Adjustment(+)Surcharge;(-) ($932,131) ($644,595) $50,553 $130,935 $348,135 ($107,550) $78,918 ($326,264) $191,643 ($545,125) $225,890 ($243,653) �$91,018)
28 Rebate R-04
29 Net Power Cost Increase(+)Surcharge;(-)Rebate ($9,373,458) $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) ($1,336,571) ($1,075,339) yl($1,075,520)
90%of Net Power Cost Change ($s,436,111) $8,290,535 ($3,s36,186) ($3,224,724) ($1,942,930) ($1,331,074) ($1,663,498) $315,876 $522,872 ($z,728,295
30 ) ($1,202s14) ($967s05) ($967s68)
R-0
31 Acct 557380 Entry;(+)Rebate,(-)Surcharge $8,436,111 ($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 $1,202,914 $967,805 $967,968
32 Energy Imbalance Market Incremental O&M Costs $326,072 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 $24,835 $24,322 $26,012 $28,407
33 90%of Energy Imbalance Market $293,465 $21,634 $22,694 $27,991 $19,895 $21,408 $21,905 $34,125 $30,594 $22,352 $21,890 $23,411 $25,566
Acct 407434 Entry;(+)Rebate,(-)Surcharge ($293,465) ($21,634) ($22,694) ($27,991) ($19,895) ($21,408) ($21,905) ($34,125) ($30,594) ($22,352
34 ) ( 21,890) ( 23,411) ( 25,566)
35 Total Deferral Balance Sheet Entry $8,142,646 $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) ($1,181,024) ($944,394) ($942,402)
Page 1 of 4
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Q4 Report
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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 00-24 Nov-24 Dec-24
555 PURCHASED POWER
1 Other Short-Term Purchases $71,787,491 $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 $4,043,215 $1,412,012 $921,629
2 Chelan County PUD(not in settlement) $16,085,556 $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 $1,340,463 $1,340,463 $1,340,463
3 Chelan County PUD(in settlement) $21,068,640 $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 $1,755,720 $1,755,720 $1,755,720
4 Douglas County PUD(Wells Settlement) $526,614 $520 $24,551 $31,722 $31,499 $40,761 $48,871 $122,912 $111,854 $25,741 $27,271 $40,611 $20,301
5 Douglas County PUD(Wells) $1,024,044 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337 $85,337
6 Grant County PUD(Priest Rapid&Wanapum) $34,422,621 $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 $2,880,764 $2,880,764 $2,880,764
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Dear Lake $11,541 $984 $1,316 $1,177 $994 $771 $959 $869 $959 $835 $762 $994 $921
9 Small Power $1,216,203 $112,666 $173,430 $147,496 $148,946 $130,873 $126,790 $103,647 $28,537 $29,060 $46,298 $79,181 $89,279
10 Clearwater Wind III,LLC $4,626,157 $0 $0 $0 $0 $0 $0 $179,212 $678,327 $892,601 $885,039 $952,748 $1,038,230
11 City of Spokane-Upriver $2,477,413 $219,393 $512,016 $436,164 $393,756 $276,154 $150,662 $3,811 $0 $176 $31,719 $185,388 $268,174
12 City of Spokane-Waste-to-Energy $6,384,628 $613,308 $556,998 $514,563 $364,842 $404,592 $505,771 $624,247 $616,798 $542,465 $570,021 $448,391 $622,632
13 East,South,Quincy Columbia Basin Irrigation Dist $875,747 $0 $0 $0 $95,837 $158,391 $176,738 $172,637 $182,005 $52,667 $37,472 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $28,940,609 $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 $2,154,420 $2,286,528 $2,390,167
15 Palouse Wind $22,042,388 $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 $1,933,895 $2,278,656 $1,990,036
16 Rattlesnake Flat,LLC $12,552,814 $748,437 $1,026,933 $1,138,070 $1,337,067 $1,425,625 $1,110,347 $799,827 $982,285 $903,041 $1,084,312 $1,130,035 $866,835
17 WPM Ancillary Services $1,162,363 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $90,286 $82,779 $87,478 $92,672
18 Non-Mon.Accruals $246,437 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $4,484 $161,722 $21,586 $58,508
19 Total 555 Purchased Power $225,451,266 $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 $17,121,209 $14,985,892 $14,421,66B
555 PURCHASED POWER
555000 $215,086,593 $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 $16,494,723 $15,368,826 $14,644,272
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 $246,437 ($141,984) $115,991 $2,985 ($15,173) $14,664 ($5,743) $12,500 $16,897 $4,484 $161,722 $21,586 $58,508
555700 $4,537,635 $2,685,047 $64,300 $44,800 $36,493 $13,790 $237,618 $330,236 $283,625 $362,448 $251,717 $177,080 $50,481
20 Solar Select Adjustment ($94,804) ($3,528) ($5,570) ($8,809) ($9,661) ($11,548) ($10,723) ($9,665) ($9,887) ($8,665) ($7,353) ($5,022) ($4,373)1�
21 555380 $14,833,498 $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 $1,394,209 $1,408,713 $1,356,556
22 Clearwater Adjustment ($14,833,498) ($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) ($1,394,209) ($1,408,713) ($1,356,556)1l
23 Chelan Adj of LMC vs Contract Price ($3,932,672) $ - $ (61,682) $ (401,685) $ (222,625) $ (156,620) $ (190,709) $ - $ (475,881) $ (728,346) $ (716,389) $ (642,735) $ (336,000) R-03
24 Columbia Basin Adj of LMC vs Contract Price ($144,425) $ - $ - $ - $ (22,864) $ (59,441) $ (56,376) $ - $ (5,744) $ - $ - $ - $ -
25 Company Absorbed Wind Adjustment ($3,459,521) ($265,778) ($293,235) ($306,358) ($360,463) ($367,411) ($284,031) ($193,449) ($222,578) ($237,841) ($301,821) ($340,869) ($285,687)of
555710 $1,162,363 $214,330 $26,059 $99,612 $85,625 $84,711 $83,006 $110,083 $105,722 $90,286 $82,779 $87,478 $92,672
555740 $9,669,124 $3,819,340 $381,186 $1,136,591 $428,001 $445,030 $51,755 $568,191 $697,275 $464,581 $1,155,831 $319,548 $201,795
$225,451.266 $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 $17,121,209 $14,985,892 $14,421,668
447 SALES FOR RESALE
26 Short-Term Sales ($185,273,948) ($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) ($13,418,780) ($11,931,599) ($11,648,110)
27 Nichols Pumping Index Sale ($2,780,258) ($998,949) ($196,469) ($160,644) ($95,093) ($71,019) ($71,388) ($265,164) ($181,090) ($203,336) ($211,355) ($149,025) ($176,726)
28 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
29 Pend Oreille DES ($495,806) ($49,403) ($48,470) ($50,416) ($47,096) ($49,178) ($47,543) ($32,392) ($26,049) ($23,966) ($38,188) ($39,982) ($43,123)
30 Merchant Ancillary Services ($40,937,992) ($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) ($2,790,070) ($2,396,725) ($2,720,223)
31 Total 447 Sales for Resale ($229,577,209) ($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) ($16,458,393) ($14,517,331) ($14,588,182)
447 SALES FOR RESALE
447000 ($123,814,793) ($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) ($7,247,571) ($3,532,776) ($4,956,520)
32 Deduct Revenue From Solar Select $1:583,799 $248,812 $66,798 $118,681 $112,527 $106,128 $136,024 $261,875 $186,087 $164,523 $141,313 $25,483 $15,548
447100 ($25,188,640) $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) ($3,247,726) ($5,670,411) ($3,674,224)
447150 ($31,224,615) ($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) ($2,483,329) ($1,856,468) ($2,192,660)
447700 ($3,041,536) ($605,137) ($123,200) ($149,500) ($31,313) ($15,809) ($268,454) ($393,084) ($302,741) ($396,382) ($368,736) ($298,530) ($88,650)
447710 ($1,162,363) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,006) ($110,083) ($105,722) ($90,286) ($82,779) ($87,478) ($92,672)
447720 ($40,937,992) ($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) ($2,790,070) ($2,396,725) ($2,720,223)
447740 ($5,791,069) ($493,846) $1,907 ($290,411) ($574,145) ($709,754) ($433,387) ($530,584) ($583,790) ($218,357) ($379,495) ($700,426) ($878,781)
($229,577,209) ($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) ($16,458,393) ($14,517,331) ($14,588,182)
501 FUEL-DOLLARS
33 Kettle Falls Wood-501110 $9,560,527 $1,116,200 $1,058,507 $1,137,831 $671,075 $19,515 $154,186 $678,858 $939,386 $918,402 $854,818 $1,033,134 $978,565
34 Kettle Falls Gas-501120 $15,252 $2,321 ($200) $996 ($2,671) ($413) $2,592 $1,252 $551 $1,165 $893 $4,552 $4,214
35 Colstrip Coal-501140 $30,219,561 $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 $3,157,664 $2,639,412 $2,694,510
36 Colstrip Oil-501160 $449,604 $31,213 $25,490 $32,417 $68,175 $28,633 $74,145 $58,781 $40,781 $16,051 $480 $47,827 $25,611
37 Total 501 Fuel Expense $40,244,944 $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 $4,013,855 $3.724,975 $3,702,900
501 FUEL-TONS
38 Kettle Falls 479,313 56,818 55,520 61,523 36,821 - 7,798 33,157 44,842 44,045 40,607 49,411 48,771
39 Colstrip 866,030 93,761 84,341 74,993 66,458 16,045 24,738 70,656 84,785 91,424 86,576 74,628 97,625
501 FUEL-COST PER TON
40 Kettle Falls wood $19.65 $19.07 $18.49 $18.23 $19.77 $20.47 $20.95 $20.85 $21.05 $20.91 $20.06
41 Colstrip coal $34.87 $36.04 $35.28 $34.92 $42.74 $35.72 $37.00 $35.30 $35.83 $36.47 $35.37 $27.60
2024 WA ID Actual Deferrals.xlsx ID Monthly 2

2024 Idaho PICA
Q4 Report
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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 00-24 Nov-24 Dec-24
547 FUEL
42 NE CT Gas-547213 $32,643 $2,817 ($2,586) $342 $9,721 ($176) $626 $9,425 $2,694 $227 $2,410 $3,646 $3,497
43 Boulder Park-547216 $2,305,827 $479,532 $253,038 $110,486 $234,363 $128,757 $142,934 $205,497 $218,381 $265,762 $269,077 ($956) ($1,044)
44 Kettle Falls CT-547211 $1,163,161 $267,844 $171,002 $193,885 $90,753 $59,924 $52,663 $93,859 $96,998 $108,014 $42,820 ($7,507) ($7,094)
45 Coyote Springs2-547610 $46,812,209 $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 $3,325,851 $3,984,812 $5,778,524
46 Lancaster-547312 $33,185,279 $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 $686,356 $2,904,492 $4,988,284
47 Rathdrum CT-547310 $27,728,050 $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 $2,403,198 $2,855,591 $1,306,461
48 Total 547 Fuel Expense $111,227,169 $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 $6,729,712 $9,740,078 $12,068,628
49 TOTAL NET EXPENSE $147,346,170 $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 $11,406,383 $13,933,614 $15,605,014
202401 202402 202403 202404 0 202405 j 202406 202407 202408 202409 202410 202411 j 202412
456 TRANSMISSION REVENUE
50 456100 ED AN ($33,738,768) ($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) ($2,680,467) ($2,886,800) ($2,873,753)
51 456120 ED AN-BPA Trans. ($924,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000)
52 456020 ED AN-Sale of excess BPA Trans ($63,360) $0 $0 $0 $0 $0 $0 $0 $0 ($63,360) $0 $0 $0
53 456030 ED AN-Clearwater Trans ($1,657,099) ($137,500) ($145,362) ($145,871) ($147,302) ($150,899) ($148,500) ($82,188) ($132,830) ($139,102) ($145,697) ($138,768) ($143,080)
54 456130 ED AN-Ancillary Services Revenue ($1,162,363) ($214,330) ($26,059) ($99,612) ($85,625) ($84,711) ($83,682) ($109,407) ($105,722) ($90,286) ($82,779) ($87,478) ($92,672)
55 456017 ED AN-Low Voltage ($120,756) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063)
56 456700 ED ID-Low Voltage ($62,796) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233)
57 456705 ED AN-Low Voltage ($1,779,528) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294)
58 Total 456 Transmission Revenue ($39,508,670) ($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) ($3,149,533) ($3,353,636) ($3,350,095)
565 TRANSMISSION EXPENSE
59 565000 ED AN $22,498,467 $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 $2,768,500 $2,189,719 $2,221,649
60 565710 ED AN $58,755 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $4,536 $7,418 $5,977
61 Total 565 Transmission Expense $22,557,222 $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 $2,773,036 $2,197,137 $2,227,626
557 Expense
62 557165 ED AN CAISO $244,014 $2,234 $26,427 $2,938 ($3,211) $4,757 $35,493 $21,947 $31,483 $3,208 $84,388 $27,942 $6,408
63 557167 ED AN $125,750 $0 $0 $0 $0 $0 $0 $0 $0 $0 $125,750 $0 $0
64 557018 ED AN Marchandis $49,671 $3,897 $3,782 $4,152 $4,838 $4,504 $4,763 $4,363 $4,876 $3,913 $2,673 $3,883 $4,027
65 Total 557 ED AN Broker&Related Fees $419,435 $6,131 $30,209 $7,090 $1,627 $9,261 $40,256 $26,310 $36,359 $7,121 $212,811 $31,825 $10,435
537 Expense
66 537000 ED AN-MT Invasive Species $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
67 Total 537 ED AN MT Invasive Species $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
Other Purchases and Sales
68 Econ Dispatch-557010 $27,364,237 $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 $1,844.581 $1,968,270 $3,759,336
69 Econ Dispatch-557150 ($22,060,509) ($3,026,977) ($638,217) ($6,420,082) ($638,272) $322,107 ($242,765) ($2,013,128) ($2,980,307) ($1,767,089) ($583,893) ($977,973) ($3,093,913)
70 Gas Bookouts-557700 $2,756,332 $774,329 $135,850 $250,651 $22,275 $3,323 $17,152 $72,995 $4,030 $15,141 $440,436 $1,006,175 $13,975
71 Gas Bookouts-557711 ($2,756,332) ($774,329) ($135,850) ($250,651) ($22,275) ($3,323) ($17,152) ($72,995) ($4,030) ($15,141) ($440,436) ($1,006,175) ($13,975)
72 Intraco Thermal Gas-557730 $15,305,952 $2,611,710 $692,998 $572,887 $357,941 $348,228 $664,048 $2,132,566 $2,136,435 $1,668,723 $1,976,845 $1,140,554 $1,003,017
73 Fuel Dispatch-456010 $2,182,923 $550,289 $1,334,906 $25,769 $14,250 ($46,965) ($274,650) ($24,955) $104,005 ($98,250) ($135,858) $466,643 $267,739
74 Fuel Dispatch-456015 ($12,842,192) ($1,442,383) ($1,240,931) ($105,669) ($183,840) ($858,027) ($1,133,339) ($1,217,290) ($443,584) ($1,308,462) ($2,734,838) ($1,143,683) ($1,030,146)
75 Other Elec Rev-Extraction Plant Cr-456018 ($504,705) ($33,455) ($32,864) ($42,325) ($52,680) ($43,265) ($43,437) ($39,290) ($54,568) ($51,960) ($24,966) ($41,063) ($44,832)
76 Other Elec Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
77 Intraco Thermal Gas-456730 ($4,409,060) ($1,698,345) ($127,982) ($91,748) ($351,208) ($531,662) ($276,674) ($264,873) ($95,416) ($85,717) ($407,840) ($305,316) ($172,279)
78 Fuel Bookouts-456711 $1,306,466 $525,541 $13,490 $22,292 $11,247 $3,699 $23,454 $9,223 $0 $22,519 $299,256 $375,745 $0
79 Fuel Bookouts-456720 ($1,306,466) ($525,541) ($13,490) ($22,292) ($11,247) ($3,699) ($23,454) ($9,223) $0 ($22,519) ($299,256) ($375,745) $0
80 Other Purchases and Sales Subtotal $5,036,646 $404,547 $1,851,438 $228,312 $151,709 $406,104 $329,743 ($113,802) $145,110 ($96,900) ($65,969) $1,107,432 $688,922
81 Misc Revs 456016 ED AN ($7,601,317) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) ($205,290) ($336,186) ($324,450) ($346,014)
82 REC Revenue Subtotal ($7,601,317) ($331,704) ($311,542) ($333,892) ($1,799,999) ($1,129,608) ($863,676) ($852,390) ($766,566) ($205,290) ($336,186) ($324,450) ($346,014)
83 Misc.Power Exp.Actual-557160 $2,687,587 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $43,648 $0 $0 $0
84 Misc.Power Exp.Subtotal $2,687,587 $2,616,750 $0 $0 $0 $0 $0 $27,189 $0 $43,648 $0 $0 $0
85 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
86 Wind REC Exp Actual 557395 $991 $114 $35 $65 $65 $65 $79 $212 $112 $127 $87 $17 $13
87 Wind REC Subtotal $991 $114 $35 $65 $65 $65 $79 $212 $112 $127 $87 $17 $13
2024 WA ID Actual Deferrals.tdsx ID Monthly 3

2024 Idaho PCA
Q4 Report
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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 00-24 Nov-24 Dec-24
88 456030 ED ID-Clearwater Trans $165,152 $13,750 $13,750 $14,536 $14,587 $14,730 $15,090 $14,850 $8,219 $13,283 $13,910 $14,570 $13,877
89 456380-ED-ID-Clearwater REC Revenue ($885,332) ($31,365) ($70,300) ($94,774) ($89,991) ($92,425) ($95,186) ($30,647) ($42,596) ($83,330) ($79,820) ($91,349) ($83,549)
90 Clearwater ($720,180) ($17,615) ($56,550) ($80,238) ($75,404) ($77,695) ($80,096) ($15,797) ($34,377) ($70,047) ($65,910) ($76,779) ($69,672)
91 Net Resource Optimlutlon $123,907 $2,689,707 $1,539,931 ($105,515) ($1,648,225) ($723,439) ($533,854) ($938,791) ($621,344) ($258,415) ($402,068) $782,999 $342,921
92 EIM Incremental O&M Costs(Idaho share) $326,072 $24,038 $25,215 $31,101 $22,106 $23,787 $24,339 $37,917 $33,993 $24,835 $24,322 $26,012 $28,407©1I
93 Adjusted Actual Net Expense $131,320,620 $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 $10,863,763 $13,605,894 $14,859,358
25,566.30 -
0.90 =
28,407.00 T+
2024 WA ID Actual Deferrals.xlsx ID Monthly 4

2024 Idaho PCA
Q4 Report
50 of 59
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 323,320 298,945 269,929 255,776 227,032 227,121 247,369 269,891 246,729 222,726 243,325 299,212V 3,131,375
Deduct Prior Month Unbilled (147,621) (155,158) (130,059) (130,854) (111,038) (115,435) (110,926) (133,134) (110,285) (104,303) (107,778) (134,862),/ (1,491,453)
Add Current Month Unbilled 155,158 130,059 130,854 111,038 115,435 110,926 133,134 110,285 104,303 107,778 134,862 137,264 V 1,481,096
Total Retail Sales 330,857 273,846 270,724 235,960 231,429 222,612 269,577 247,042 240,747 226,201 270,409 301,614 V 3,121,018
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 J 3,082,930
Difference from Test Year 26,407 (2,071) (5,364) (14,262) 4,406 (3,233) 13,366 (7,851) 22,250 (9,220) 9,945 3,715 J 38,088
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
$/M W h
Total Load Change Adjustment-$ $644,595 ($50,553) ($130,935) ($348,135) $107,550 ($78,918) $326,264 ($191,643) $545,125 ($225,890) $243,653 R-04I$91,018ve $932,131
Page 4 of 4

2024 Idaho PCA
Q4 Report
51 of 59
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202412V State Code:ID
Rate Schedule Desc Meter City Usage Qty Revenue Amt YTD Meter Qty YTD Usage I YTD Revenue Amt
0001-RESIDENTIAL 0 0 (342,830) 0 0 4,492,884
0011-GENERAL SERVICE 0 0 (195,731) 0 0 2,001,785
0012-RESID&FARM-GEN SERV 0 0 (10,252) 0 0 127,903
0021-LARGE GENERAL SERV 0 0 (29,092) 0 0 1,485,797
0022-RESID&FRM-LGE GEN SE 0 0 (1,664) 0 0 25,898
0025-EXTRA LGE GEN SERV 0 0 (70,968) 0 0 1,296,183
0031-PUMPING SERVICE 0 0 (7,968) 0 0 229,383
0032-PUMPING SVC RES&FRM 0 0 (654) 0 0 19,779
0042-CO OWND ST LTS SO VA 0 0 (1,055) 0 0 18,663
0044-CST OWND ST LT SO VA 0 0 (52) 0 0 904
0045-CUST OWND ST LT ENGY 0 0 (56) 0 0 925
0046-CUST OWND ST LT S V 0 0 (191) 0 0 3,257
0047-AREA LIGHT-COM&INDUS 0 0 (52) 0 0 1,035
0048-AREA LGHT-FARM&RESID 0 0 (157) 0 0 _ 2,810
0049-AREA LGHT-HI PRIES SO 0 0 (412) 0 0 _ 7,070
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (74,604) 0 0 1,276,461
10023-DCFC-ID 0 0 (23) 0 0 271
Overall-Summary 0 0 (735,76j)i 0 0
Page 1 of 3 Run Date:Jan 8,2025
IFor Internal Use Only
Conversion Factor 0.996223 Settlement Revenue Conversion Factor Changes October 1st w/GRC
(732,982)
R-021
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\12_Dec 2024 Revenue_RateSch_CM_YTD for ID PCA.xlsx 1/8/2025 12:10 PM

2024 Idaho PCA
Q4 Report
52 of 59
Revenue By Revenue Class Data Source: Financial Reporting
Electric o 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
202412 ve ED 01 01 RESIDENTIAL 127,987 144,535,205 16,071,625 127,450 1,366,609,756 158,914,571
21 21 FIRM COMMERCIAL 19,181 92,798,824 8,271,993 19,170 1,042,129,664 102,049,951
31 31 FIRM-INDUSTRIAL 317 99,947,018 5,121,970 319 1,124,931,743 61,823,328
39 39 FIRM-PUMPING-IRRIGATION ONLY 37 23,510 3,349 39 2363827 266,772
51 51 LIGHTING-PUBLIC STREET AND HIWAY 202 609,663 260,590 199� 6:970:085 3,182,224
80 80 INTERDEPARTMENT REVENUE 53 244,365 21,444 54 2,326,850 235,612
83 83 MISC-SERVICE REVENUE SNP 0 0 7,944 0 0 118,514
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 114,570
OD OD Other Electric Direct 0 0 400 0 0 19,600
RP RP Rent Permits 0 0 0 0 0 1,510
ED-Summary 147,777 338,158,585 29,768,863 147,231 3,545,331,923 326,726,653
202412-Summary 147,777 338,158,585 29,768,863 147,231 3,545,331,923 326,726,653
Overall-Summary 147,777 338,158,585 V 29,768,863 147,231 3,545,331,923 326,726,653
Page 2 of 4 Run Date: Jan 7,2025
IFor Internal Use Only I
Billed Sales - input tab, deferral calc workbook
H:\Power Deferrals\Power Deferral 3ournals\2_ID PCA\2024 ID PCA\2024 ID Cognos Reports\12_Dec 2024 Revenue By Revenue Class ID.xlsx 1/8/2025 11:12 AM

2024 Idaho PCA
Q4 Report
53 of 59
Current Month Journal Entry
Jurisdiction: ID o
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
3800 01 001 45,481,272 $4,991,764
3800 01 012 1,360,057 $154,063
01 01 RESIDENTIAL 3800 01 022 220,691 $17,723
3800 01 032 81,063 $12,865
3800 21 011 I 25,160,523 $2,199,942
21 21 FIRM COMMERCIAL 3800 21 021 2,735,164 $196,364
3800 21 025 4,781,769 $285,938
3800 21 031 773,043 $85,992
3800 31 011 735,727 $61,657
31 FIRM-INDUSTRIAL 3800 31 021 1,123,976 $79,484
31 FIRM-INDUSTRIAL 3800 31 025 24,605,876 $1,473,260
31 31 FIRM INDUSTRIAL 3800 31 025P 29,924,968 $1,680,814
3800 31 025PG 37,505,000 $1,356,556
3800 31 031 279,678 $30,588
i is
21 -Summary
� -
31 -Summary $4,682,359
ID-Summary
174,768,805
Unbilled - input tab, deferral calc workbook
G:\CLOSE\202412\Revenue\REVUNBL\REVUNBLD - E\202412 v2 Electric Unbilled.xlsx 1/7/2025 2:15 PM

2024 Idaho PCA
Q4 Report
54 of 59
Chelan Hydro Customer Cost Calculations - December 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]
12/1/2024 - 1,039 1,039 43.39 43.39 45,061 45,061 50.17 52,106 52,106 45,061 7,045
12/2/2024 686 325 1,011 59.08 43.39 54.04 54,631 99,691 50.17 50,726 102,832 99,691 (3,905)
12/3/2024 696 483 1,179 54.07 42.60 49.37 58,209 157,900 50.17 59,155 161,987 157,900 947
12/4/2024 816 515 1,331 67.69 57.07 63.58 84,626 242,526 50.17 66,782 228,769 228,769 (17,844)
12/5/2024 763 418 1,181 66.43 45.55 59.05 69,703 312,229 50.17 59,231 288,000 288,000 (10,473)
12/6/2024 975 431 1,406 38.93 40.20 39.32 55,263 367,492 50.17 70,520 358,520 358,520 15,256
12/7/2024 706 329 1,034 38.93 40.20 39.33 40,671 408,163 50.17 51,880 410,400 408,163 11,209
12/8/2024 - 1,002 1,002 29.72 29.72 29,765 437,928 50.17 50,249 460,649 437,928 20,485
12/9/2024 827 407 1,234 55.11 29.72 46.74 57,672 495,600 50.17 61,915 522,564 495,600 4,243
12/10/2024 903 347 1,250 54.25 42.81 51.08 63,821 559,421 50.17 62,693 585,257 559,421 (1,129)
12/11/2024 903 313 1,216 55.00 47.93 53.18 64,643 624,064 50.17 60,987 646,244 624,064 (3,656)
12/12/2024 792 491 1,283 52.73 45.24 49.86 63,949 688,013 50.17 64,348 710,592 688,013 400
12/13/2024 923 500 1,423 44.35 37.59 41.97 59,708 747,721 50.17 71,373 781,965 747,721 11,665
12/14/2024 749 365 1,114 44.35 37.59 42.13 46,916 794,637 50.17 55,869 837,834 794,637 8,953
12/15/2024 - 1,045 1,045 38.31 38.31 40,034 834,671 50.17 52,432 890,266 834,671 12,398
12/16/2024 820 412 1,232 50.00 38.31 46.09 56,765 891,436 50.17 61,790 952,055 891,436 5,025
12/17/2024 843 259 1,102 47.47 43.71 46.59 51,316 942,752 50.17 55,267 1,007,322 942,752 3,951
12/18/2024 803 449 1,252 25.49 28.33 26.51 33,189 975,941 50.17 62,818 1,070,140 975,941 29,629
12/19/2024 948 489 1,436 39.24 36.20 38.21 54,864 1,030,804 50.17 72,050 1,142,190 1,030,804 17,187
12/20/2024 449 409 858 33.52 33.89 33.70 28,895 1,059,699 50.17 43,024 1,185,215 1,059,699 14,130
12/21/2024 649 528 1,177 33.52 33.89 33.69 39,632 1,099,330 50.17 59,030 1,244,245 1,099,330 19,398
12/22/2024 - 1,014 1,014 33.48 33.48 33,949 1,133,279 50.17 50,877 1,295,121 1,133,279 16,928
12/23/2024 801 302 1,102 39.56 33.48 37.90 41,762 1,175,041 50.17 55,292 1,350,413 1,175,041 13,530
12/24/2024 507 310 817 31.33 28.44 30.23 24,686 1,199,728 50.17 40,967 1,391,380 1,199,728 16,281
12/25/2024 - 890 890 28.44 28.44 25,297 1,225,025 50.17 44,630 1,436,010 1,225,025 19,333
12/26/2024 544 293 837 31.33 28.44 30.32 25,376 1,250,401 50.17 41,996 1,478,006 1,250,401 16,619
12/27/2024 740 348 1,087 28.72 29.92 29.10 31,636 1,282,037 50.17 54,539 1,532,546 1,282,037 22,904
12/28/2024 560 368 928 28.72 29.92 29.20 27,094 1,309,131 50.17 46,562 1,579,107 1,309,131 19,468
12/29/2024 - 1,013 1,013 27.78 27.78 28,141 1,337,272 50.17 50,826 1,629,934 1,337,272 22,685
12/30/2024 731 420 1,150 28.82 27.78 28.44 32,707 1,369,979 50.17 57,700 1,687,634 1,369,979 24,994
12/31/2024 922 436 1,357 37.31 35.27 36.66 49,741 1,419,720 50.17 68,086 1,755,720 1,419,720 18,345
34,993 336,000
Actual Cost 11755,720
Allowed 1,419,720
Adjustment 336,000 l F-o3
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2024 ID PCA\2024 CBH and Chelan Generation Reports\202412 CBH and Chelan Contract vs Market(PCA).xlsx PCA Montly Report-Chelan

Page2624 Idaho PCA
_ Power Transaction Register Date:01/02�0iQ0�40:28AM
mid,V,sra Database:NUCUT55 of 59
Profit Center: POWER arpptr
Contract Month: 202412
Direction: PURCHASE �'
Counterparty: Clearwater Paper Corporation 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
Clearwater Paper Corporation
POWER
01 31 Drake IT 278613 AVST CORP Energy Sys Opt 35,712.000 37,505.000 $36.170 1,356,555.85
POWER Total: 35,712.000 37,505.000 1,356,555.85
PFI Total: 35,712.000 37,505.00 Input tab 1,356,555.85
NON-INTERCOMPANY TOTAL: 35,712.000 37,505.000 1,356,555.85
TOTAL PURCHASES: 35,712.000 37,505.000 1,356,555.85

Page2624 Idaho PCA
_ _ Power Transaction Register Date:01/0?�OjQp19a23:06AM
mid,V,sra Database:NUCUT56 of 59
Profit Center: POWER arpptr
Contract Month: 202412
Direction: ALL e
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 1,070.000 504.000 $42.950 21,646.80
POWER Total: 1,070.000 504.000 Used on WA 21,646.80
14-nnth'y tab i
STRA Total: 1,070.000 504.000 V39 as well as the 21,646.80
Solar Select tab
NON-INTERCOMPANY TOTAL: 1,070.000 504.000 of 2024 WA ID 21,646.80
Actual Deferrals
TOTAL PURCHASES: 1,070.000 504.000 Workbook. 21,646.80

2024 Idaho PCA
Avista Hourly Data 01/06/2025 16:02 JW Report
DAY HOUR 57 of 59
Element Key-----> 27096 27120 27157
Short Name-----> SOLAR SEL GEN✓ PDX MidC-Hourly Solar Sel Power Cost
12/30/2024 H09 4 0
12/30/2024 H10 9 0
12/30/2024 H11 9 0
12/30/2024 H12 8 0
12/30/2024 H13 9 0
12/30/2024 H14 10 0
12/30/2024 H15 6 0
12/30/2024 H16 2 0
12/30/2024 H17 0 0
12/30/2024 H18 0 0
12/30/2024 H19 0 0
12/30/2024 H2O 0 0
12/30/2024 H21 0 0
12/30/2024 H22 0 0
12/30/2024 H23 0 0
12/30/2024 H24 0 0
12/31/2024 H01 0 0
12/31/2024 H02 0 0
12/31/2024 H03 0 0
12/31/2024 H04 0 0
12/31/2024 H05 0 0
12/31/2024 H06 0 0
12/31/2024 H07 0 0
12/31/2024 H08 0 0
12/31/2024 H09 1 0
12/31/2024 H10 5 0
12/31/2024 H11 9 0
12/31/2024 H12 9 0
12/31/2024 H13 6 0
12/31/2024 H14 7 0
12/31/2024 H15 7 0
12/31/2024 H16 1 0
12/31/2024 H17 0 0
12/31/2024 H18 0 0
12/31/2024 H19 0 0
12/31/2024 H2O 0 0
12/31/2024 H21 0 0
12/31/2024 H22 0 0
12/31/2024 H23 0 0
12/31/2024 H24 0 0
504 7,769.19✓
Powerdex Accrual 7,779.00 ✓
15,548.19✓Line 54 on WA Monthly tab
H:\Reports\Nucleus Reports\Power 2024\12)Dec 2024\Dec 2024 Solar Select 12

2024 Idaho PCA
Total with est Est less actual Q4 Report
RUN 12/18/2024"Enter first day of the month that is missing powerdex values Purchase 12,250.63 12,894.63 105.3% 58 of 59
12/31/2024 Click RUN to get data out of Nucleus Sale 27,915.63 27,915.63 100.0%
Solar Select r 7,779.00 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 12/18/20241100 0 1 MAX([PDXJMIDC-HOURLYJHOURLY],0) PURCHASE 18-12-20241100 30 30.00 30.00 30.00
259440 12/19/20241400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 19-12-20241400 30 30.00 30.00 30.00
259440 12/23/20241300 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 23-12-20241300 35 35.00 70.00 70.00
259440 12/24/2024 2100 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 24-12-20242100 25 25.00 75.00 75.00
259440 12/26/2024 0100 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-12-20240100 25 25.00 25.00 25.00
259440 12/26/2024 0900 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 26-12-20240900 20 20.00 20.00 20.00
259440 12/29/2024 0300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) PURCHASE 29-12-20240300 20 20.00 20.00 20.00
259439 12/19/20240100 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 19-12-20240100 30 30.00 150.00 150.00
259439 12/20/20240700 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 20-12-20240700 32 32.00 96.00 96.00
259439 12/20/20241600 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 20-12-20241600 32 32.00 96.00 96.00
259439 12/21/20240200 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 21-12-20240200 32 32.00 160.00 160.00
259439 12/21/20240300 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 21-12-20240300 32 32.00 32.00 32.00
259439 12/21/20240600 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 21-12-20240600 33 33.00 132.00 132.00
259439 12/21/20241700 0 5 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 21-12-20241700 35 35.00 175.00 175.00
259439 12/21/2024 2000 0 3 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 21-12-20242000 35 35.00 105.00 105.00
259439 12/22/20240800 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 22-12-20240800 30 30.00 60.00 60.00
259439 12/23/20241000 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 23-12-20241000 35 35.00 35.00 35.00
259439 12/23/20241700 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 23-12-20241700 35 35.00 35.00 35.00
259439 12/25/20240400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 25-12-20240400 25 25.00 25.00 25.00
259439 12/25/20240600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 25-12-20240600 25 25.00 25.00 25.00
259439 12/25/20241200 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 25-12-20241200 25 25.00 50.00 50.00
259439 12/26/20240400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-12-20240400 25 25.00 50.00 50.00
259439 12/26/2024 0600 0 4 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-12-20240600 25 25.00 100.00 100.00
259439 12/26/20241400 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-12-20241400 20 20.00 20.00 20.00
259439 12/26/20241600 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-12-20241600 25 25.00 25.00 25.00
259439 12/26/2024 2400 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 26-12-20242400 25 25.00 50.00 50.00
259439 12/27/20240200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 27-12-20240200 20 20.00 20.00 20.00
259439 12/28/20240700 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-12-20240700 20 20.00 20.00 20.00
259439 12/28/20241800 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 28-12-20241800 25 25.00 25.00 25.00
259439 12/29/20240800 0 1 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-12-20240800 25 25.00 25.00 25.00
259439 12/29/20241700 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 29-12-20241700 17 17.00 34.00 34.00
259439 12/30/20241800 0 2 MAX([PDXIMIDC-HOURLYJHOURLY],0) SALE 30-12-20241800 20 20.00 40.00 40.00
259434 12/26/20241800 0 10 MAX([PDXIMIDC-HOURLYJHOURLY]*0.75,0) PURCHASE 26-12-20241800 28 21.00 210.00 210.00
259435 12/19/2024 0300 0 1 MAX([PDXI MIDC-HOURLYJ HOURLY]*1.075,0) SALE 19-12-20240300 30 32.25 32.25 32.25
259435 12/20/2024 2300 0 1 MAX([PDXI MIDC-HOURLYJ HOURLY]*1.075,0) SALE 20-12-20242300 32 34.40 34.40 34.40
259435 12/24/2024 0400 0 1 MAX([PDXI MIDC-HOURLYJ HOURLY]*1.075,0) SALE 24-12-20240400 32 34.40 34.40 34.40
259436 12/18/20241200 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]*0.925,0) PURCHASE 18-12-20241200 25 23.13 23.13 23.13
325185 12/18/2024 0700 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 18-12-20240700 30 32.00 96.00 96.00
325185 12/18/20241100 0 1 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 18-12-20241100 30 32.00 32.00 32.00
325185 12/18/2024 2100 0 3 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 18-12-20242100 35 37.00 111.00 111.00
325185 12/18/2024 2300 0 2 MAX([PDXIMIDC-HOURLYJHOURLY]+2,0) SALE 18-12-20242300 35 37.00 74.00 74.00

2024 Idaho PCA
Q4 Report
59 of 59
Avista Corporation Journal Entry Printed 01/05/2025 at 5:29 PM
Journal: 240-EIM DEFERRAL Effective Date: 202412 0
Team: Energy Delivery Accounting Last Saved by: Kord Parnell Last Update:01/05/2025 5:29 PM
Type: C Submitted by: Kord Parnell Approval Requested:01/05/2025 5:29 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 2,444.14 0.00 Provisional EIM WA-202412 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 0.00 2,444.14 Provisional EIM WA-202412 Interest
CAP
Totals: 2,444.14 2,444.14
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-202412 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-202412 Amortization
30 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- ©(25,566.30)v,001 182385-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 1
Comment:EIM PCA Deferral ID-202412
Total: (25,566.30)
Explanation: :! - 01/05/2025
repared Ir"Koyl Payhell 01/05Y�625
To record EIM Deferred costs in accordance with IPUC Order No.34606- U
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
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