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Home My WebLink About20090402AVU to Staff 001S2, 051,etc.pdfAvista Corp. 1411 East Mission P.O. Box 3727 Spokane. Washington 99220-0500 Telephone 509,.489-0500 Toll Free 800-727-9170 l'VISrA" Corp. Z069 APR -2 PH 2: 16 March 31, 2009 Idaho Public Utilities Commission 472 W. Washington Boise, ID 83702-5918 Attn: Donald Howell & Krstine Sasser Deputy Attorneys General Re: Production Request of the Commission Staff in Case Nos. AVU-E-09-01 and A VU-G-09-01 Dear Mr. Howell and Ms. Sasser, Enclosed are an original and two copies of Avista's responses to IPUC Staffs production requests in the above referenced docket. Included in this mailing are Avista's responses to production requests 001S2, 051, 057, 060 through 063, 071, 081 and 087. The electronic versions of the responses were emailed on 03/31/09 and are also being provided in electronic format on the CDs included in this mailing. Also included are Avista's CONFIDENTIAL responses to PR 061C and 087C. These responses contain TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and is separately fied under IDAP A 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the Protective Agreement between Avista and IPUC Staff dated January 8, 2009. It is being provided under a sealed separate envelop, marked CONFIDENTIAL. If there are any questions regarding the enclosed information, please contact me at (509) 495- 4546 or via e-mail atjoe.miler(favistacorp.com y:e~ Joe Miler Regulatory Analyst Enclosures CC (Paper):The Energy Project (Roseman) WUTC Staff (Trautman - 3 copies) ICND (Schoenbeck, Van Cleve) Public Counsel (fftch) . . . JUSDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO A VU-E-09-01 / A VU-G-09-01 IPUC Production Request Staff- 001S2 DATE PREPARD: WITESS: RESPONDER: DEPARTMNT: TELEPHONE: 0312312009 Elizabeth Andrews Craig Bertholf State & Federal Reg. (509) 495-4124 Please provide an electronic copy of the month end tral balances for each month for the years 2005 - 2008, and 2009 as they become available. RESPONSE: Please see the attached file "Staff AR 001S2 Attachment A" for the month end tral balances for January 2009 and Februar 2009. Additional month end trial balances for 2009 wil be provided as they become available. Trial Balance Balance as of 01-31-2009 YTD-Actiial PTD-Actlal YTD-Actiial 200812 10090/200901.01 101000 PLANT IN SERVICE OWNED CD AA DL 95,967,304.51 1,869,923.78 97,837,228.29 01 101000 PLANT IN SERVICE OWNED CD AN DL 13,520,520.12 5,325.77 13,525,845.89 001 101000 PLANT IN SERVICE OWNED CD ID DL 9.923,630.81 (221,187.12)9,702,443.69 001 101000 PLANT IN SERVICE OWNED CD WA DL 3,787,999.14 396,618.61 4,184,617.75 001 101000 PLANT IN SERVICE OWNED ED AN DL 1,554,864,975.47 115,610.31 1,554,980,585.78 001 101000 PLANT IN SERVICE OWNED ED ID DL 384,817,887.26 1,354,07760 386,171,964.86 001 101000 PLANT IN SERVICE OWNED ED MT DL 242,227.97 (2,212.86)240,015.11 001 101000 PLANT IN SERVICE OWNED ED WA DL 604,584,378.55 2,768,866.86 607,353,245.41 001 101000 PLANT IN SERVICE OWNED GD AA DL 2,737,914.87 11,207.75 2,749,122.62 001 101000 PLANT IN SERVICE OWNED GD AN DL 35,078,309.51 (210,598.10)34,867,711.41 001 101000 PLANT IN SERVICE OWNED GD ID DL 142,326,882.20 205,200.43 142,532,082.63 001 101000 PLANT IN SERVICE OWNED GD OR DL 220,778,127.03 165,634.10 220,943,761.13 001 101000 PLANT IN SERVICE OWNED GD WA DL 255,087,308.74 296,999.42 255,384,308.16 001 101030 KFGS DISALLOWED PLANT/PLANT RETURN ED ID DL (2,063,509.00)(2,063,509.00) 001 101030 KFGS DISALLOWED PLANT/PLANT RETURN ED WA DL (5,247,725.00)(5,247,725.00) 001 101050 BOULDER PARK (BPK) DISALLOWED PLANT ED ID DL (2,600,000.00)(2,600,000.00) 001 101100 PLANT IN SERVICE LEASED CD AA DL 515,853.14 515,853.14 001 101100 PLANT IN SERVICE LEASED CD AN DL 283,484.25 283,484.25 001 101100 PLANT IN SERVICE LEASED GD AN DL 254,354.23 254,354.23 001 101100 PLANT IN SERVICE LEASED GO 10 DL 403,189.40 403,189.40 001 101100 PLANT IN SERVICE LEASED GD WA DL 962,301.45 962,301.45 001 105000 PLANT HELD FOR FUTURE USE ED WA DL 1,457,301.91 1,457,301.91 001 105000 PLANT HELD FOR FUTURE USE GO ID DL 174,048.55 174,048.55 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD AA DL 7,144,694.41 (2,316,769.04)4,827.925.37 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD AN DL 65,129.56 (2,724.27)62,405.29 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD ID DL 49,942.00 43,680.76 93,622.76 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD OR DL 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD WA DL 364,674.10 (364,551.61)122.49 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP ED AN DL 51,665,966.09 758,973.57 52,424,939.66 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP ED ID DL 3,037,585.31 522,643.90 3,560,229.21 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP ED WA DL 6,682,389.15 500,012.37 7,182,401.52 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GD AA DL 28,199.50 (3,635.00)24,564.50 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GO AN DL 299,676.08 309.40 299,985.48 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GD ID DL 495,964.59 62,276.53 558,241.12 e001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GD OR DL 2,837,128.71 314,646.35 3,151,775.06 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GO WA DL 2,341,477.55 120,496.79 2,461.974.34 001 107010 CONSTRUCTION OVERHEAD A&G ZZ ZZ DL 38,711.73 13,347.81 52,059.54 001 107020 CONSTRUCTION OVERHEAD PRODUCTION ZZ ZZ DL 110,572.46 20,162.42 130.734.88 001 107030 CONSTRUCTION OVERHEAD TRANSMISSION ZZ ZZ DL 602,000.66 35,802.03 637,802.69 001 107040 CONSTRUCTION OVERHEAD DISTRIBUTION ZZ ZZ DL (274,159.06)42,942.26 (231,216.80) 001 107050 CONSTRUCTION OVERHEAD NORTH GAS ZZ ZZ DL 2,291.24 109,573.36 111,864.60 001 107060 CONSTRUCTION OVERHEAD SOUTH GAS ZZ ZZ DL 75,979.54 11,755.05 87,734.59 001 108000 ACCUMULATED PROVISION DEPRECIATION CD AA DL (5,979,479.32)(484,380.15)(6,463,859.47) 001 108000 ACCUMULATED PROVISION DEPRECIATION CD AN DL (9,555,489.61 )(58,260.88)(9,613,750.49) 001 108000 ACCUMULATED PROVISION DEPRECIATION CD ID DL (3,055,217.08)(34,264.06)(3,089,481.14) 001 108000 ACCUMULATED PROVISION DEPRECIATION CD WA DL (2,009,429.73)(10,542.62)(2,019,97235) 001 108000 ACCUMULATED PROVISION DEPRECIATION ED AN DL (558,604,406.96)(2,801,148.82)(561,405.555.78) 001 108000 ACCUMULATED PROVISION DEPRECIATION ED 10 DL (118,920,282.84)(758,784.53)(119,679,067.37) 001 108000 ACCUMULATED PROVISION DEPRECIATION ED MT DL (81,164.12)1,714.91 (79,449.21 ) 001 108000 ACCUMULATED PROVISION DEPRECIATION ED WA DL (185,097,304.36)( 1,154,526.87)(186,251,831.23) 001 108000 ACCUMULATED PROVISION DEPRECIATION GO AA DL (730,420.19)(10,572.70)(740,992.89) 001 108000 ACCUMULATED PROVISION DEPRECIATION GO AN DL (12,648,631.95)(64,039.30)(12,712,671.25) 001 108000 ACCUMULATED PROVISION DEPRECIATION GD 10 DL (41,382,359.72)(210,607.51)(41,592,967.23) 001 108000 ACCUMULATED PROVISION DEPRECIATION GD OR DL (86,558,363.16)(219,770.56)(86,778,133.72) 001 108000 ACCUMULATED PROVISION DEPRECIATION GD WA DL (86,854,404.20)(457,432.17)(87,311,836.37) 001 108030 ACC AMT KFGS DISALLOWED PLNT/RETURN ED ID DL 1,532,062.28 4,410.35 1,536,472.63 001 108030 ACC AMT KFGS DISALLOWED PLNT/RETURN ED WA DL 3,896,198.88 11,215.98 3,907,414.86 001 108050 ACC AMT BPK DISALLOWED PLANT ED ID DL 702,189.68 8,606.85 710,796.53 001 111000 ACC PROVISION AMT OF UTILITY PLANT CD AA DL (10,608,122.43)(417,968.83)(11,026,091.26) 001 111000 ACC PROVISION AMT OF UTILITY PLANT CD AN DL (9,298.56)(808.57)(10,107.13) 001 111000 ACC PROVISION AMT OF UTILITY PLANT CD ID DL (4,537.40)(4,537.40) 001 111000 ACC PROVISION AMT OF UTILITY PLANT CD WA DL (8,332.04)(8,332.04) 001 111000 ACC PROVISION AMT OF UTILITY PLANT ED AN DL (4,125,758.20)(57,943.50)(4,183,701.70) 001 111000 ACC PROVISION AMT OF UTILITY PLANT ED WA DL (121,853.24)(301.05)(122,154.29) 001 111000 ACC PROVISION AMT OF UTILITY PLANT GD AA DL (428,219.70)(7,147.73)(435,367.43) 001 111000 ACC PROVISION AMT OF UTILITY PLANT GD AN DL (242,335.64)(149.12)(242,484.76) 001 111000 ACC PROVISION AMT OF UTILITY PLANT GD ID DL (27,545.81 )(318.70)(27,864.51 ) 001 111000 ACC PROVISION AMT OF UTILITY PLANT GO OR DL (62,261.42)(1,824.92)(64,086.34) e001 111000 ACC PROVISION AMT OF UTILITY PLANT GO WA DL (34,636.23)(387.30)(35,023.53) 001 111100 ACC AMT COLSTRIP AFUDC COMMON PLANT ED 10 DL (1,480,689.48)(5,608.67)(1,486,298.15) 001 111100 ACC AMT COLSTRIP AFUDC COMMON PLANT ED WA DL (698,341.35)(2,645.24)(700,986.59) 001 114000 PLANT ACQUISITION ADJUSTMENT GD OR DL 22,211,433.45 22,211,433.45 January 2009 StafCPR_001S2 Attachment A.xls Page 1 of 18 001 115000 ACC PROV AMT OF PL T ACQUISITION ADJ GD OR DL (19,379,702.97)(92,547.64)(19,472,250.61) 001 121000 NONUTILITY PROPERTY ZZ ZZ DL 4,991,551.36 815.63 4,992,366.99 001 122000 ACC DEPR NONUTILITY PROPERTY ZZ ZZ DL (890,638.55)(2,017.11)(892,655.66) 001 123000 INVESTMENT IN SPOKANE ENERGY ZZ ZZ DL 500,000.00 500,000.00.01 123010 INVESTMENT IN AVISTA CAPITAL II ZZ ZZ DL 13,403,000.00 13,403,000.00 01 123100 EQUITY INVESTMENT IN SUBSIDIARIES ZZ ZZ DL 185,317,168.00 (84,074.00)185,233,094.00 01 123120 STOCK INVESTMENT IN SUBSIDIARIES ZZ ZZ DL (107,829,205.99)232,872.95 (107,596,333.04) 001 123125 AIQ STOCK COMPENSATION ZZ ZZ DL 37,536.00 37,536.00 001 124350 OTHER INVEST-WZN LOANS SANDPOINT ED 10 DL 65,177.47 65,177.47 001 124600 OTHER INVEST-EXEC DEFERRAL CASH VAL ZZ ZZ DL 11,774,015.76 11,774,015.76 001 124610 INTANGIBLES - GOODWILL & OTHER ZZ ZZ DL (11,774,015.76)(11,774,015.76) 001 124680 OTHER INVESTMENT-WZN LOANS OREGON GD OR DL 42,099.17 1,088.51 43,187.68 001 124900 OTHER INVEST-WNP3 EXCHANGE POWER ED WA DL 79,626,000.00 79,626,000.00 001 124930 OTHER INVEST-AMT WNP3 EXCHANGE ED WA DL (53,492,731.04)(204,169.23 )(53,696,900.27) 001 128155 SPECIAL FUNDS-CS2 L TSA ADV-O&M ZZ ZZ DL 1,367,766.81 1,367,766.81 001 128250 SPECIAL FUNDS-EXEC DEF COMP TRUST ZZ ZZ DL 8,807,721.19 (482,078.94)8,325,642.25 001 128300 SPECIAL FUNDS-TRANSMSN SRVC REQUEST ZZ ZZ DL 59,055.86 59,055.86 001 131100 CASH-AVISTA RECEIVABLES ZZ ZZ DL 3,809,795.80 855,205.47 4,665,001.27 001 131110 CASH-WELLS FARGO ZZ ZZ DL (2,152,858.03)(2,963,703.69)(5,116,561.72) 001 131120 CASH-PAYROLL ZZ ZZ DL 5,000.00 5,000.00 001 131140 CASH-WORKERS COMPENSATION ZZ ZZ DL 12,634.62 (12,243.93)390.69 001 131200 CASH-CLEARING ZZ ZZ DL (200.00)200.00 001 134150 OTHER SPECIAL DEPOSITS-ENERGY RES ZZ ZZ DL 1,600,000.00 1,600,000.00 001 135100 WORKING FUNDS-EMPLOYEE ZZ ZZ DL 17,873.25 85.66 17,958.91 001 135400 WORKING FUND-REAL ESTATE DEPT ZZ ZZ DL 10,000.00 10,000.00 001 135430 WORKING FUND"FLEET MANAGEMENT ZZ ZZ DL 5,000.00 5,000.00 001 135440 WORKING FUND-KETTLE FALLS ZZ ZZ DL 1,600.00 1,600.00 001 135450 WORKING FUND-NOXON ZZ ZZ DL 500.00 500.00 001 135600 WORKING FUND-CS2 ZZ ZZ DL 80,000.00 80,000.00 001 135630 WORKING FUND-COLSTRIP ZZ ZZ DL 504,879.40 457,399.00 962,278.40 001 136000 TEMPORARY CASH INVESTMENTS ZZ ZZ DL 2,684,44.40 1,543,794.95 4,228,239.35 001 141150 NOTE RECEIVABLE-FULFILLMENT COMPANY ZZ ZZ DL 63,451.48 1,269.66 64,721.14 001 142100 CUST ACCT REC-RETAIL SERVICE ZZ ZZ DL 69,053,694.20 29,181,808.74 98,235,502.94 001 142150 CUST ACCT REC-CT FUEL SALES ZZ ZZ DL 1,976,622.52 2,432,454.37 4,409,076.89 001 142200 CUST ACCT REC-CUSTOMER CONTRACTS ZZ ZZ DL 62,627.00 (1,233.99)61,393.01 001 142500 CUST ACCT REC-UNBILLED REV ELEC ZZ ZZ DL 43,980,154.00 (4,398,669.00)39,581,485.00 001 142510 CUST ACCT REC-UNBILLED REV GAS ZZ ZZ DL 51,718,479.00 (9,816,960.00)41,901,519.00 001 142600 CUST ACCT REC-RESALE GAS ZZ ZZ DL 24,314,608.39 (13,156,888.39)11,157,720.00 .001 142610 CUST ACCT REC-RESALE ELECTRIC ZZ ZZ DL 25,047,642.57 636,918.45 25,684,561.02 001 142900 CUST ACCT REC-RECEIVABLE SALE ZZ ZZ DL (17,000,000.00)10,000,000.00 (7,000,000.00) 001 143020 GST ZZ ZZ DL 3,571,014.40 823,208.19 4,394,222.59 001 143050 OTHER ACCT REC-RETIREE DEDUCTIONS ZZ ZZ DL (958.69)1,836.23 877.54 001 143200 OTHER ACCT REC-OTHER MISC ZZ ZZ DL (2.36)(2.36) 001 143210 OTHER ACCT REC-POWER TRANSACTIONS ZZ ZZ DL 764,267.63 (69,082.25)695,185.38 001 143390 OTHER ACCT REC-WILMINGTON TRUST ZZ ZZ DL 4,100.99 1,008.21 5,109.20 001 143500 OTHER ACCT REC-MISCELLANEOUS ZZ ZZ DL 1,345,498.83 (458,597.66)886,901.17 001 143550 OTHER ACCT REC-DAMAGE CLAIMS ZZ ZZ DL 553,715.80 4,783.44 558,499.24 001 143800 OTHER ACCT REC-FIN 48 ZZ ZZ DL (77,459.18)77,459.18 001 143900 OTHER ACCT REC-CIAC CR INST FOR EXPIRED DEVEL ZZ ZZ DL 28,440.00 28,440.00 001 144030 ACC PRV UNCOLL NET OF ACTUAL-DAMAGE ED AN DL (18,424.98)(1,367.43)(19,792.41) 001 144030 ACC PRV UNCOLL NET OF ACTUAL-DAMAGE GD AN DL (3,336.88)(911.55)(4,248.43) 001 144030 ACC PRV UNCOLL NET OF ACTUAL-DAMAGE GO OR DL (1,625.82)(735.63)(2,361.45) 001 144200 ACCUMULATED RETAIL WRITE-OFFS CD 10 DL 18,912,023.21 156,413.31 19,068,436.52 001 144200 ACCUMULATED RETAIL WRITE-OFFS CD WA DL 40,552,731.10 280,322.89 40,833,053.99 001 144200 ACCUMULATED RETAIL WRITE-OFFS GD CA DL 964,355.65 964,355.65 001 144200 ACCUMULATED RETAIL WRITE-OFFS GD OR DL 10,875,759.80 38,367.91 10,914,127.71 001 144600 ACCUMULATED RETAIL REINSTATEMENTS CD 10 DL (3,339,730.26)(29,191.07)(3,368,921.33) 001 144600 ACCUMULATED RETAIL REINSTATEMENTS CD WA DL (6,605,812.01 )(71,323.52)(6,677,135.53) 001 144600 ACCUMULATED RETAIL REINSTATEMENTS GO CA DL (84,099.44)(84,099.44) 001 144600 ACCUMULATED RETAIL REINSTATEMENTS GD OR DL (1,413,299.68)(17,098.39)(1,430,398.07) 001 144610 ACC PROV FOR UNCOLLECTIBLES-RESALE ED AN DL (2,727,100.00)(2,727,100.00) 001 144610 ACC PROV FOR UNCOLLECTIBLES-RESALE GO AA DL (20,000.00)(20,000.00) 001 144700 ACCUMULATED RETAIL RECOVERIES CD 10 DL (3,139,053.09)(11,315.38)(3,150,368.47) 001 144700 ACCUMULATED RETAIL RECOVERIES CD WA DL (6,633,662.74)(29,225.90)(6,662,888.64) 001 144700 ACCUMULATED RETAIL RECOVERIES GD CA DL (146,952.95)(181.96)(147,134.91 ) 001 144700 ACCUMULATED RETAIL RECOVERIES GD OR DL (2,312,901.27)(26,210.55)(2,339,111.82) 001 144990 ACC PROV FOR UNCOLLECTIBLES-RETAIL CD AA DL (50,703,473.17)(372,000.00)(51,075,473.17) 001 145000 NOTES REC ASSOC CO-AVISTA CAPITAL ZZ ZZ DL (2,854,17790)(1,712,152.18)(4,566,330.08) 001 146000 AIR ASSOC CO-GENERAL ZZ ZZ DL 120,020.55 (56,156.3)63,864.12 001 146210 AIR ASSOC CO-COURTYARD ZZ ZZ DL (3,093.00)(3,093.00) 001 151120 FUEL STOCK COAL-COLSTRIP ZZ ZZ DL 1,180,136.30 218,171.94 1,398,308.24 001 151210 FUEL STOCK HOG FUEL-KFGS ZZ ZZ DL 2,492,902.72 (152,766.52)2,340,136.20.001 154100 PLANT MATERIALS & OPER SUPPLIES ZZ ZZ DL 14,782,647.49 297,747.23 15,080,394.72 001 154300 PLANT MAT & OPER SUP-COYOTE SPRINGS 2 ZZ ZZ DL 743,887.02 (2,301.00)741,586.02 001 154400 PLANT MAT & OPER SUP-COLSTRIP ZZ ZZ DL 1,911,080.43 (120.00)1,910,960.43 001 154500 SUPPLY CHAIN RECEIVING INVENTORY ZZ ZZ DL 0.01 (0.01) 001 154550 SUPPLY CHAIN AVERAGE COST VARIANCE ZZ ZZ DL 1,435.24 1,435.24 January 2009 StafCPR_ 001 S2 Attachment A.xls Page 2 of 18 00'1 154560 SUPPLY CHAIN INVOICE PRICE VARIANCE ZZ ZZ DL 16,784.59 11,809.94 28,594.53 001 163000 STORES EXPENSE UNDISTRIBUTED ZZ ZZ DL 001 163200 STORES EXPENSE-SUPPLY CHAIN INVENTORY ADJ ZZ ZZ DL (0.01)837.86 837.85 001 164100 GAS STORED UNDERGND-408AVA-JP GO AN DL 25,582,736.89 (7,112,824.26)18,469,912.63.01 164100 GAS STORED UNDERGND-408AVA-JP GD OR DL 1,226,740.91 (861,781.03)364,959.88 01 164105 GAS STORED UNDERGND-403NWPL-JP GO OR DL 572,687.88 572,687.88 001 164110 GAS STORED UNDERGND-MIST STORAGE GD OR DL 3,338,205.36 (810,834.20)2,527,371.16 001 164115 GAS STORED UNDERGRND-CLAY BASIN GO AA DL (21,240.24)(21,240.24) 001 165100 PREPAYMENTS-PREPAID INSURANCE ZZ ZZ DL 4,808,486.31 (416,997.74)4,391,488.57 001 165130 PREPAID ON $ OFF COUPONS ZZ ZZ DL 19,767.51 (347.04)19,420.47 001 165140 PREPAID CFL AND FURNACE COUPONS ZZ ZZ DL 15,282.56 (1,128.85)14,153.71 001 165150 PREPAYMENTS-PREPAID LICENSE FEES ZZ ZZ DL 1,214,657.26 (95,229.09)1,119,428.17 001 165180 PREPAYMENTS-CUSTOMER BILLING SUPPLIES ZZ ZZ DL 54,121.05 (22,515.10)31,605.95 001 165200 PREPAYMENTS-POSTAGE METERS ZZ ZZ DL 16,014.47 16,356.65 32,371.12 001 165210 PREPAYMENTS-RATHDRM MUN DVLPMT ZZ ZZ DL 4.00 146,663.00 146,667.00 001 165230 PREPAYMENTS-MOSCOW OFFICE SALE ZZ ZZ DL 17,612.11 17,612.11 001 165250 COLSTRIP PREPAID ASSET ZZ ZZ DL 177,091.00 102,220.00 279,311.00 001 165260 PREPAYMENTS-SPOKANE TRIBE ZZ ZZ DL 652,359.00 652,359.00 001 165320 GAS IMBALANCE-A VISTA LDC GD ID DL 369,215.63 (682,669.04)(313,453.41 ) 001 165320 GAS IMBALANCE-AVISTA LDC GD OR DL (911,976.18)1,048,053.39 136,07721 001 165320 GAS IMBALANCE-A VISTA LDC GD WA DL 880,255.17 (1,609,568.87)(729,313.70) 001 165340 GAS IMBALANCE-COYOTE SPRINGS 2 ED AN DL 35,516.00 97,276.25 132,792.25 001 165350 GAS IMBALANCE-RATHDRUM ED AN DL 217,466.65 6,843.25 224,309.90 001 165360 GAS IMBALANCE-NORTHEAST CT ED AN DL (7,948.39)(278.11 )(8,226.50) 001 165370 GAS IMBALANCE-BOULDER PARK ED AN DL 158,052.16 (2,704.21)155,347.95 001 165380 GAS IMBALANCE-KETTLE FALLS CT ED AN DL (19,199.68)(671.78)(19,871.46) 001 165390 GAS IMBALANCE-KETTLE FALLS GS ED AN DL (4,012.33)(4,616.80)(8,629.13) 001 165550 PREPAYMENTS-WILMINGTON TRUST ZZ ZZ DL 432,128.15 (7,343.75)424,784.40 001 171000 INTEREST & DIVIDENDS RECEIVABLE ZZ ZZ DL 10,934.43 338,047.28 348,981.71 001 172500 RENTS RECEIVABLE-MISCELLANEOUS ZZ ZZ DL 124,544.52 (51,171.01)73,373.51 001 172510 RENTS RECEIVABLE-ACCRUED ZZ ZZ DL 521,726.27 126,093.34 647,819.61 001 174500 MISC ASSETS-NONMONETARY PWR EXCHNGE ZZ ZZ DL 178,045.37 (30,882.40)147,162.97 001 175740 DERIVATIVE INSTR ASSET-ST MTM ZZ ZZ DL 11,233,727.00 11,233,727.00 001 175750 DERIVATIVE INSTR ASSET-LT MTM ZZ ZZ DL 49,312,596.00 49,312,596.00 001 176100 DERIVATIVE INSTR ASSET-HEDGES ZZ ZZ DL 874,943.76 3,907,258.24 4,782,202.00 001 181330 UNAMT DEBT EXP-PCB INSURANCE PREMIUMS ZZ ZZ DL 94,162.50 (27,462.50)66,700.00 001 181750 UNAMT DEBT EXPENSE-TOPRS ZZ ZZ DL 1,808,465.57 (3,629.37)1,804,836.20 001 181860 UNAMT DEBT EXPENSE-L T DEBT ZZ ZZ DL 11,579,052.96 (445,421.49)11,133,631.47 e001 181950 UNAMT DEBT EXP-DEBT STRATEGIES ZZ ZZ DL 32,046.97 (515.25)31,531.72 001 181960 UNAMT DEBT EXP-RA THDRUM 2005 ZZ ZZ DL 63,949.02 (197.37)63,751.65 001 181990 UNAMT DEBT EXP-CONVERTIBLE DEBT ZZ ZZ DL 2,274,921.91 (154,363.12)2,120,558.79 001 182300 REGULATORY ASSET FAS106 CD AN DL 1,891,008.00 (39,396.00)1,851,612.00 001 182301 GUARANTEED RESIDUAL VALUE - AIRPLANE CD AA DL 2,936,173.00 2,936,173.00 001 182305 REG ASSET POST RET L1AB CD AA DL 172,277,747.00 (209,170.00)172,068,577.00 001 182310 REGULATORY ASSET FAS109 UTILITY PLANT CD AA DL 99,465,025.00 99,465,025.00 001 182315 REGULATORY ASSET FAS109 DSIT NON PLANT CD AA DL 3,306,888.00 3,306,888.00 001 182316 REGULATORY ASSET FAS109 DFIT STATE TAX CREDITS CD 10 DL 4,498,773.00 4,498,773.00 001 182316 REGULATORY ASSET FAS109 DFIT STATE TAX CREDITS GD OR DL 69,457.00 69,457.00 001 182320 REGULATORY ASSET FAS109 WNP3 ED WA DL 7,866,286.00 7,866,286.00 001 182328 REG ASSET- DECOUPLING SURCHARGE GD WA DL 479,593.22 (121,379.21 )358,214.01 001 182330 REGULATORY ASSET AMR CD ID DL (252,770.00)252,770.00 001 182330 REGULATORY ASSET AMR ED ID DL (0.02)(0.02) 001 182340 REGULATORY ASSET RTO DEPOSIT -ID ED ID DL 212,417.10 (5,900.48)206,516.62 001 182345 REGULATORY ASSET BPA RESIDENTIAL EXCHANGE ED ID DL 76,500.45 89.279.50 165,779.95 001 182345 REGULATORY ASSET BPA RESIDENTIAL EXCHANGE ED WA DL 172,729.27 216,148.05 388,87732 001 182350 REGULATORY ASSET ERM APPROVED FOR RECOVERY ED WA DL 29,728,183.65 (3,573,27700)26,154,906.65 001 182365 ID WIND GEN AFUDC ED ID DL 35,194.46 7,584.34 42,778.80 001 182372 REGULATORY ASSET WARTSILA UNITS ED 10 DL 1,038,277.05 1,038,277.05 001 182372 REGULATORY ASSET WARTSILA UNITS ED WA DL 1,286,976.25 (12,761.00)1,274,215.25 001 182374 MTM ST REGULATORY ASSET CD AA DL 60,228,970.00 60,228,970.00 001 182376 REGULATORY ASSET FAS 143 ASSET RETIREMENT OBLI( CD AA DL 1,940,754.15 818.9 1,941,572.64 001 182376 REGULATORY ASSET FAS 143 ASSET RETIREMENT OBLI( ED AN DL 1,394,524.51 1,661.75 1,396,186.26 001 182381 REG ASSET AN-CDA LAKE SETTLEMENT ED AN DL 41,733,385.49 (13,991,120.38)27,742,265.11 001 182382 REG ASSET WA-CDA LAKE SETTLEMENT ED WA DL 91,050.53 91,050.53 001 182383 REGULATORY ASSET WORKERS COMP CD AA DL 3,097,168.00 3,097,168.00 001 182384 CS2 LEV RET ED 10 DL 1,442,335.00 8,498.00 1,450,833.00 001 182386 REGULATORY ASSET ID PCA DEFERRAL 2 ED ID DL 17,080,994.00 (2,142,580.00)14,938,414.00 001 182387 REGULATORY ASSET ID PCA DEFERRAL 3 ED ID DL 3,573,957.00 577,358.00 4,151,315.00 001 182389 REG ASSET FUTURE PAYMENTS-LAKE CDA ED AN DL 14,000,000.00 14,000,000.00 001 183000 PRELIMINARY SURVEY AND INVESTIGATION zz ZZ DL 3,088,816.10 (70,187.20)3,018,628.90 001 184054 CLEARING ACCT-CORP ACCT zz ZZ DL 001 184055 CLEARING ACCT-RESOURCE ACCT zz ZZ DLe001184057CLEARING ACCT -ENERGY DLIVERY ACCT zz zz DL 5,919.26 5,919.26 001 184100 TRANSPORTATION EXPENSES CLEARING ZZ zz DL 001 184150 CELL PHONE/BLACKBERRY CLEARING zz ZZ DL 001 184200 PAYROLL CLEARING zz zz DL 001 184250 SMALL TOOLS EXPENSE CLEARING ZZ ZZ DL January 2009 StafCPR_001S2 Attachment A.xls Page 3 of 18 001 184260 PAYROLL BENEFITS CLEARING ZZ ZZ DL 107,243.93 107,243.93 001 184270 PAYROLL TAXES CLEARING ZZ ZZ DL (237,432.46)927,200,64 689,768.18 001 184500 CLARK FORK RELICENSE EXPENSE ZZ ZZ DL 9,979,323.02 17,795.11 9,997,118.13 001 184999 CLARK FORK RELICENSE EXPENSE CLEARING ZZ ZZ DL (9,967,348.04)(17,795.10)(9,985,143.14).01 186000 MISC NON WO SUSPENSE ACCOUNTS ZZ ZZ DL 28,327.00 28,327.00 01 186010 REGULATORY ASSET ERM 100% COMPANY ED WA DL 4,000,000.00 (5,694,625.00)(1,694,625.00) 001 186020 REGULATORY ASSET ERM 100% CONTRA ED WA DL (4,000,000.00)5,694,625.00 1,694,625.00 001 186030 REGULATORY ASSET ERM 50% COMPANY ED WA DL 3,000,000.00 (3,000,000.00) 001 186035 REGULATORY ASSET ERM 50% CONTRA ED WA DL (3,000,000.00)3,000,000.00 001 186040 REGULATORY ASSET ERM 10% COMPANY ED WA DL 449,843.00 (449,843.00) 001 186045 REGULATORY ASSET ERM 10% CONTRA ED WA DL (449,843.00)449,843.00 001 186060 UNAMORTIZED ACCTS REC SALE EXPENSE ZZ ZZ DL 25,766.58 (8,588.86)17,17772 001 186100 REGULATORY ASSET AFUDC ALLOWED ON COLSTRIP C( ED 10 DL 2,355,642.00 2,355,642.00 001 186100 REGULA TORY ASSET AFUDC ALLOWED ON COLSTRIP C( ED WA DL 1,110,999.00 1,110,999.00 001 186200 VARIOUS SUSPENSE WORKORDERS ZZ ZZ DL 3,390,248.88 (770,528.73)2,619,720.15 001 186205 PLANT ALLOC OF CLEARING JOURNALS ZZ ZZ DL 2,172,024.32 (104,401.10)2,067,623.22 001 186280 REGULATORY ASSET ERM DEFERRED CURRENT YEAR ED WA DL 7,223,823.00 (7,223,823.00) 001 186290 REGULATORY ASSET ERM DEFERRED LAST YEAR ED WA DL 7,249,441.00 7,249,441.00 001 186328 REG ASSET-DECOUPLING DEFERRED REV GO WA DL 589,937.00 231,865.00 821,802.00 001 186350 REGULATORY ASSET RTO DEPOSITS ED WA DL 395,533.31 (13,184.44)382,348.87 001 186360 REGULATORY ASSET-MT LEASE PAYMENTS ED ID DL 2,795,301.00 (30,057.00)2,765,244.00 001 186360 REGULATORY ASSET-MT LEASE PAYMENTS ED WA DL 5,413,008.00 (56,386.00)5,356,622.00 001 186365 REGULATORY ASSET FOR COLSTRIP SETTLEMENT ED ID DL 738,101.00 738,101.00 001 186382 REG ASSET ID-CdA LAKE SETTLEMENT ED ID DL 25,604.16 25,604.16 001 186400 MISC DEFERRED DEBITS TREASURY SUSPENSE ZZ ZZ DL 001 186410 MISC DEFERRED DEBITS NSF SUSPENSE ZZ ZZ DL 16,892.71 13,798.69 30,691.40 001 186460 MISC DEFERRED DEBITS TREASURY SUSPENSE ZZ ZZ DL (713.14)1,738.63 1,025.49 001 186700 REGULATORY ASSET CONSERVATION PROGRAM PROJEGD OR DL (87,884.19)77,040.88 (10,843.31 ) 001 186700 REGULATORY ASSET CONSERVATION PROGRAM PROJE ZZ ZZ DL 3,003,182.89 (436,015.94)2,567,166.95 001 186710 REGULATORY ASSET CONSERVATION PROGRAM PROJE ED ID DL 1,283,765.13 (106,691.05)1,177,074.08 001 186710 REGULATORY ASSET CONSERVATION PROGRAM PROJE GD ID DL 253,551.00 (8,428.67)245,122.33 001 186710 REGULATORY ASSET CONSERVATION PROGRAM PROJEGD WA DL 447,610.05 (28,034.42)419,575.63 001 186800 REGULATORY ASSET NEZ PERCE SETTLEMENT ED ID DL 181,597.00 289,225.00 470,822.00 001 186800 REGULATORY ASSET NEZ PERCE SETTLEMENT ED WA DL 476,214.00 476,214.00 001 186820 CLARK FORK RELICENSING -- ID ED WA DL 001 186860 ID-CLARK FORK PM&Es ED 10 DL 001 186870 MISC DEFERRED DEBIT CENTRALIA MINE ENVIROMENTAI ED AN DL 675,990.01 675,990.01 001 186890 CLARK FORK RELICENSING- MT ED WA DL e001 186900 MISC DEFERRED DEBITS CAE SUSPENSE ZZ ZZ DL 100.00 100.00 001 186910 MISC DEFERRED DEBIT CSS UNPOSTABLE CASH SUS PEt ZZ ZZ DL (3,722.56)(24,440.90)(28,163.46) 001 189860 UNAMT LOSS-REACQ DEBT ZZ ZZ DL 17,151,84.42 1,233.30 17,153,07772 001 190000 ADFIT MISC- T AX TRUE-UP CD AA DL 0.01 0.01 001 190005 IDAHO ITC CREDIT CARRYFORWARD CD ID DL 8,354,865.00 8,354,865.00 001 190010 OREGON BETC CARRYFORWARD GO OR DL 128,992.00 128,992.00 001 190040 ADFIT IPUC DISALLOWED PLANT ED 10 DL 664,233.61 (3,012.40)661,221.21 001 190060 ADFIT DRY CREEK ZZ ZZ DL 223,871.00 223,871.00 001 190070 DFITSERP ZZ ZZ DL 5,116,908.36 19,120.91 5,136,029.27 001 190120 DFIT NONMONETARY POWER EXPENSE ED AN DL 2,994.49 (681.97)2,312.52 001 190130 DFIT BPA C&RD RECEIPTS ED AN DL 0.50 0.50 001 190140 DFIT DSM TARIFF RIDER ED 10 DL (484,450.30)(44,822.65)(529,27295) 001 190140 DFIT DSM TARIFF RIDER ED WA DL (2,071,802.91 )103,171.61 (1,968,631.30) 001 190140 DFIT DSM TARIFF RIDER GD AN DL (0.01)(2.37)(2.38) 001 190140 DFIT DSM TARIFF RIDER GD ID DL (362,435.63)36,817.59 (325,618.04) 001 190140 DFIT DSM TARIFF RIDER GO WA DL (979,324.98)96,641.77 (882,683.21) 001 190150 ADFIT FAS87 UNFUNDED PENSION CD AA DL (16,073,804.60)440,183.25 (15,633,621.35) 001 190151 DFIT SFAS 158 ZZ ZZ DL 63,577,690.00 (99,030.00)63,478,660.00 001 190155 DFIT OFFICER LIFE INSURANCE ZZ ZZ DL 1,432,060.35 (320.95)1,431,739.40 001 190160 DFIT UNBILLED REVENUE ADD-ONS ED 10 DL 449,856.35 (87,155.95)362,700.40 001 190160 DFIT UNBILLED REVENUE ADD-ONS ED WA DL 1,142,131.60 (135,984.10)1,006,147.50 001 190160 DFIT UNBILLED REVENUE ADD-ONS GD ID DL 69,371.10 (12,770.80)56,600.30 001 190160 DFIT UNBILLED REVENUE ADD-ONS GD WA DL 206,053.75 (29,307.25)176,746.50 001 190170 DFIT INTEREST RATE SWAP ZZ ZZ DL (306,230.32)306,230.32 001 190180 ADFIT FAS1091TC GD AN DL 201,240.00 (2,213.00)199,027.00 001 190200 ADFIT INJURY AND DAMAGE ED AN DL 116,443.62 14,000.00 130,443.62 001 190200 ADFIT INJURY AND DAMAGE GD AN DL 428,932.45 3,850.00 432,782.45 001 190200 ADFIT INJURY AND DAMAGE GD AS DL 167,601.00 167,601.00 001 190200 ADFIT INJURY AND DAMAGE GO OR DL (160,041.18)(160,041.18) 001 190220 ADFIT NEZ PERCE ED WA DL 269,630.60 (641.90)268,988.70 001 190230 ADFIT NE TANK SPILL ED AN DL 34,512.67 (1,736.30)32,776.37 001 190240 ADFIT WARTSILA UNITS ED 10 DL 81,699.80 81,699.80 001 190240 ADFIT WARTSILA UNITS ED WA DL 382,008.90 4,466.35 386,475.25 001 190250 ADFIT OREGON SB 408 GO OR DL 858,122.00 (66,943.00)791,179.00e001190310ADFIT DOLLAR ROAD REMEDIATION ZZ ZZ DL 430,268.00 430,268.00 001 190400 ADFIT ID REG CREDITS ED 10 DL 264,069.40 (11,964.05)252,105.35 001 190420 ADFIT KF RESERVE ED ID DL 280,236.84 (2,326.00)277,910.84 001 190420 ADFIT KF RESERVE ED WA DL 881,759.38 (7,317.00)874,442.38 001 190500 DFIT ON EQUITY STOCK COMP ZZ ZZ DL 1,312,050.30 52,033.46 1,364,083.76 January 2009 StafCPR_001S2 Attachment A.xls Page 4 of 18 001 190510 DFIT ON LIABILITY STOCK COMP ZZ ZZ DL 162,175.41 5,352.69 167,528.10 001 190540 ADFIT-AVA HOLDING CO FORMATION ZZ ZZ DL 478,657.08 478,657.08 001 190610 ADFIT CIAC DISTRIBUTION ED 10 DL 4,553,280.72 30,926.00 4,584,206.72 001 190610 ADFIT CIAC DISTRIBUTION ED WA DL 7,881,208.30 53,530.00 7,934,738.30.01 190610 ADFIT CIAC DISTRIBUTION GO 10 DL 398,720.83 1,126.00 399,846.83 01 190610 ADFIT CIAC DISTRIBUTION GD OR DL 255,114.53 1,012.00 256,126.53 001 190610 ADFIT CIAC DISTRIBUTION GO WA DL 948,359.49 2,678.00 951,037.49 001 190615 ADSIT CIAC DISTRIBUTION ED 10 DL 216,051.00 5,633.00 221,684.00 001 190615 ADSIT CIAC DISTRIBUTION GD ID DL 23,123.00 514.00 23,637.00 001 190615 ADSIT CIAC DISTRIBUTION GO OR DL 3,182.00 114.00 3,296.00 001 190740 ADFIT - MTMlDERIVATIVE ZZ ZZ DL 42,271,352.45 42.271,352.45 001 190810 ADFIT BAD DEBT RESERVE & WRITE OFF ACTIVITY CD AA DL 1,091,125.41 29,560.04 1,120,685.45 001 190810 ADFIT BAD DEBT RESERVE & WRITE OFF ACTIVITY ED AN DL 954,484.60 954,484.60 001 190820 ADFIT- Def Comp ACTIVE Execs CD AA DL 2,043,864.99 (243,751.70)1,800,113.29 001 190821 ADFIT- Def Comp RETIRE Execs CD AA DL 63,156.73 (2,489.77)60,666.96 001 190822 ADFIT- Del Comp Exec Stock Incent CD AA DL 49,000.00 49,000.00 001 190830 ADFIT PAID TIME OFF CD AA DL 2,748,610.78 (181,220.20)2,567,390.58 001 190850 ADFIT GAIN GENERAL OFFICE BLDG ED AN DL 205,903.65 (5,719.00)200,184.65 001 190850 ADFIT GAIN GENERAL OFFICE BLDG GO AN DL 68,641.55 (1,906.00)66,735.55 001 191000 RECOVERABLE GAS COSTS AMORTIZED GD 10 DL (3,111,522.71)(1,365,288.79)(4,476,811.50) 001 191000 RECOVERABLE GAS COSTS AMORTIZED GO WA DL (11,687,626.05)3,507,936.39 (8,179,689.613) 001 191010 CURR UNRECOV PGA DEFERRED GO 10 DL (2,566,974.04)2,364,642.29 (202,331.75) 001 191010 CURR UNRECOV PGA DEFERRED GD WA DL 832,954.08 (3,367,310.86)(2,534,356.78) 001 191720 INTERVENOR CITIZEN UTILITY BOARD GO OR DL 46,145.56 20,857.05 67,002.61 001 191721 INTERVENOR PREAUTHORIZED MATCHING GO OR DL 985.20 3,699.36 4,684.56 001 191722 INTERVENOR OTHER ISSUES FUND GO OR DL 1,819.41 (325.93)1,493.48 001 191890 DEFERRED GAS COSTS-MARGIN REDUCTION GD OR DL 507,395.14 (70,246.50)437,148.64 001 191905 OR PGA COMMODITY DEFERRAL 11/2007 GO OR DL 2,517,266.52 (246,503.61 )2,270,762.91 001 191906 OR PGA DEMAND DEFERRAL 11/2007 GO OR DL (613,731.41)(918,465.16)(1,532,196.57) 001 191907 OREGON PGA COMMODITY AMORTIZATION GO OR DL (5,824,230.31 )704,101.47 (5,120,128.84) 001 191908 OREGON PGA DEMAND AMORTIZTION GO OR DL 1,251,502.21 (78,903.18)1,172,599.03 001 201000 COMMON STOCK ISSUED - NO PAR ZZ ZZ DL (755,903,118.91 )(354,832.62)(756.257,951.53) 001 211000 MISC PAID IN CAPITAL -AIQ ZZ ZZ DL (19,170,532.00)(19,170,532.00) 001 214000 CAP STOCK EXP - COMMON PUBLIC ISSUE ZZ ZZ DL 13,687,599.48 13,687,599.48 001 214040 TAX BENEFIT - OPTIONS EXERCISED ZZ ZZ DL (5,188,673.29)(78,002.00)(5,266,675.29) 001 214050 STOCK COMP INCENTIVE ACCRUAL ZZ ZZ DL (7,871,420.25)(148,667.04)(8,020,087.29) 001 214060 STOCK COMP - SUBS ZZ ZZ DL (540,112.00)(37,536.00)(577,648.00) 001 215100 APPROPRIATED RETAINED EARNINGS ZZ ZZ DL (1,548,121.00)(1,548,121.00) eOO1 216000 RETAINED EARNINGS ZZ ZZ DL (251,930,210.99)198,770.95 (251,731,440.04) 001 216100 UNAPPROPRIATED UNDIST SUB EARNINGS ZZ ZZ DL 13,734,395.92 (148,796.52)13,585,599.40 001 216150 CORP SUBSIDIARY ACTIVITY ZZ ZZ DL 11,754,501.37 34,102.00 11,788,603.37 001 219100 AOCI- SFAS 158 ZZ ZZ DL 6,092,318.00 (47,952.00)6,044,366.00 001 221160 KETTLE FALLS PC REV BONDS DUE 14 ZZ ZZ DL (4,100,000.00)(4,100,000.00) 001 221300 FMBS - SECURED MTNS - SERIES C ZZ ZZ DL (50,000,000.00)(50,000,000.00) 001 221330 FMBS - SECURED MTNS - SERIES A ZZ ZZ DL (48,000,000.00)(48,000,000.00) 001 221340 FMBS - SECURED MTNS - SERIES B ZZ ZZ DL (5,000,000.00)(5,000,000.00) 001 221360 COLSTRIP 1999B PCBS DUE 2034 ZZ ZZ DL 001 221370 FMBS - 6.125% DUE 09-01-2013 ZZ ZZ DL (45,000,000.00)(45,000,000.00) 001 221390 BONDS ZZ ZZ DL (90,000,000.00)(90,000,000.00) 001 221400 FMBS - 6.25% DUE 12-01-35 ZZ ZZ DL (150,000,000.00)(150,000,000.00) 001 221410 SWAP on FMBS DUE 12-01-35 ZZ ZZ DL (3,989,418.26)12,313.02 (3,977,105.24) 001 221420 FMBS - 5.70% DUE 07-01-2037 ZZ ZZ DL (150,000,000.00)(150,000,000.00) 001 221430 SWAP on FMBS DUE 07-01-2037 ZZ ZZ DL 2,932,906.32 (22,591.14)2,910,315.18 001 221440 5.95% FMB's ZZ ZZ DL (250,000,000.00)(250,000,000.00) 001 221450 5.95% FMB'S ZZ ZZ DL 15,185,532.75 (134,385.25)15,051,147.50 001 221460 7.25% FMB'S DUE 2013 ZZ ZZ DL (30,000,000.00)(30,000,000.00) 001 223010 ADVANCE ASSOCIATED-AVISTA CAPITAL II ZZ ZZ DL (113.03,000.00)(113,403,000.00) 001 223300 ADVANCE ASSOCIATED-ADVANTAGE ZZ ZZ DL (1,200,000.00)(1,200,000.00) 001 225000 UNAMORT PREM - 6.25% FMB DUE 2035 ZZ ZZ DL (239,849.92)740.28 (239,109.64) 001 226000 UNAMORT DSCNT-PCB KF 4.1 DUE 2014 ZZ ZZ DL 1,752,256.43 (12,355.19)1,739,901.24 001 228200 ACCUM PROV FOR INJURY & DAMAGES ED AN DL (7,783,922.50)(43,433.05)(7,827,355.55) 001 228200 ACCUM PROV FOR INJURY & DAMAGES GO AN DL (1,989,129.91)(469,645.76)(2,458,775.67) 001 228200 ACCUM PROV FOR INJURY & DAMAGES GO AS DL (599,081.71 )(599,081.71 ) 001 228200 ACCUM PROV FOR INJURY & DAMAGES GD WA DL (450,000.00)450,000.00 001 228210 PAYMENT/REFUND INJURY & DAMAGE ED ID DL 2,174,603.13 675.02 2,175,278.15 001 228210 PAYMENT/REFUND INJURY & DAMAGE ED WA DL 5,276,619.37 2,758.03 5,279,377.40 001 228210 PAYMENT/REFUND INJURY & DAMAGE GD CA DL 250,154.25 250,154.25 001 228210 PAYMENT/REFUND INJURY & DAMAGE GD ID DL 611,558.00 752.50 612,310.50 001 228210 PAYMENT/REFUND INJURY & DAMAGE GO OR DL 327,327.46 327,327.46 001 228210 PAYMENT/REFUND INJURY & DAMAGE GD WA DL 602,050.93 7,893.26 609,944.19 001 228300 ACCUM PROV FAS106 POST RET MED WAID ZZ ZZ DL 5,050,699.20 149,416.27 5,200,115.47 001 228301 RETIREE MED UNFUNDED ZZ ZZ DL (21,277,112.00)57,399.00 (21,219.713.00)e 001 228310 OTHER DEF CR-SERP ZZ ZZ DL (14,619,738.45 )(54.631.17)(14,674,369.62) 001 228311 SERP - UNFUNDED ZZ ZZ DL (4,553,787.00)29,236.00 (4,524,551.00) 001 228320 ACCUM PROV FAS87 ACCUM PEN COST ZZ ZZ DL 14,409,059.00 (1,833,333.00)12,575,726.00 001 228321 PENSION UNFUNDED ZZ ZZ DL (158,170,362.00)211,396.00 (157,958,966.00) 001 228330 HRA - RETIREE ZZ ZZ DL (5,327,379.78)(28,533.13)(5,355,912.91 ) January 2009 StafCPR_001S2 Attachment A.xls Page 5 of 18 001 228331 HRA UNFUNDED. RETIREE ZZ ZZ DL 265,860.00 265,860.00 001 228340 ACCUM PROV MED CLAIMS PAYABLE ZZ ZZ DL (2,277,196.49)(272,953.67)(2,550,150.16) 001 228350 OFFICER LIFE INSURANCE ZZ ZZ DL (4,091,603.00)917.00 (4,090,686.00) 001 228351 OFFICER LIFE INSURANCE.UNFUNDED ZZ ZZ DL 2,084,857.00 (15,089.00)2,069,768.00.01 228399 CURRENT PORTION-BENEFIT L1AB ZZ ZZ DL 3,918,854.00 3,918,854.00 01 228410 GUARANTEED RESIDUAL VALUE - AIRPLANE ZZ ZZ DL (2,936,173.00)(2,936,173.00) 001 230000 ASSET RETIREMENT OBLIGATIONS ZZ ZZ DL (4,208,327.41 )(4,208,327.41) 001 231000 NOTES PAYABLE-CURRENT ZZ ZZ DL (250,000,000.00)(10,000,000.00)(260,000.000.00) 001 232100 ACCTS PAY-GENERAL ZZ ZZ DL (7,198,297.63)6,374,317.80 (823,979.83) 001 232110 ACCTS PAY.POWER TRANSACTIONS ZZ ZZ DL (27,403,417.05)(1,194,083.59)(28,597,500.64) 001 232120 ACCTS PAY-PAYROLL OTHER ZZ ZZ DL (134,817.92)48,928.53 (85,889.39) 001 232130 ACCTS PAY-GAS SUPPLY TRANSACTIONS ZZ ZZ DL (65,695,979.54)15,376,592.54 (50.319,387.00) 001 232140 ACCTS PAY-GAS RESEARCH INSTITUTE ZZ ZZ DL (90,165.93)(18,295.51)(108,461.44) 001 232160 ACCTS PAY.STAMPS ZZ ZZ DL 1,985.40 (512.40)1,473.00 001 232170 ACCTS PAY-BPA TRANSACTIONS ZZ ZZ DL (4,581,837.87)(41,160.54)(4,622,998.41 ) 001 232180 ACCTS PAY-POLE RENTAL ZZ ZZ DL (176,550.93)(10,844.15)(187,395.08) 001 232200 ACCTS PAY-VOUCHERS ZZ ZZ DL (10,433,985.54)5,891,129.33 (4,542,856.21) 001 232300 ACCTS PAY-PAYROLL ZZ ZZ DL (2,736,973.64)(762,562.64)(3,499,536.28) 001 232370 LIABILITY AWARD INCENTIVE ACCRUAL ZZ ZZ DL (463,357.69)(15,293.40)(478,651.09) 001 232380 ACCTS PAY.EMPLOYEE INCENTIVE PLAN ZZ ZZ DL (4,471,334.25)(4,471,334.25) 001 232400 ACCTS PAY-UNCLAIMED FUNDS ZZ ZZ DL (6,793.38)(6,793.38) 001 232545 ACCTS PAY-JACKSON PRAIRIE STORAGE ZZ ZZ DL (544,171.64)459,204.64 (84,967.00) 001 232610 ACCTS PAY-COLSTRIP COAL ZZ ZZ DL (2,004,867.14)85,000.67 (1,919,866.47) 001 232620 ACCTS PAY-TURBINE GAS ZZ ZZ DL (14,936,243.52)523,065.22 (14,413,178.30) 001 232630 ACCTS PAY-COLSTRIP OPERATIONS ZZ ZZ DL (965,97764)(536,532.50)(1,502,510.14) 001 232640 ACCTS PAY-KETTLE FALLS HOG FUEL ZZ ZZ DL (509,280.03)8,407.57 (500,87246) 001 232650 ACCTS PAY.RESOURCE ACCOUNTING ZZ ZZ DL (10,233,363.10)(561.00)(10,233,924.10) 001 232660 ACCTS PAY-CS2 OPERATIONS AVA SHARE ZZ ZZ DL (380,809.11 )(247,790.66)(628,599.77) 001 232670 ACCTS PAY-RESOURCE TRANS FEE ZZ ZZ DL (18,190.70)(1,944.51)(20,135.21 ) 001 232700 WAlID.PROJECT SHARE ZZ ZZ DL (36,427.87)8,484.40 (27,943.47) 001 232710 WAllO-GIFT CERTIFICATES ZZ ZZ DL (14,730.00)(155.00)(14,885.00) 001 232800 CUSTOMER REFUNDS PAYABLE-CSS ZZ ZZ DL 3,178.30 (5,715.01)(2,536.71) 001 234000 AlP ASSOC CO-GENERAL ZZ ZZ DL (69,164.02)57,817.19 (11,346.83) 001 234290 ACAPACCTS PAY ASSOC CO - NUCLEUS ZZ ZZ DL (21,756.83)1,008.56 (20,748.27) 001 234390 INTEREST INC PAYABLE-SPOKANE ENERGY ZZ ZZ DL (646,788.66)(49,791.86)(696,580.52) 001 235100 CUSTOMER DEPOSITS ZZ ZZ DL (6,363,094.94)34,514.85 (6,328,580.09) 001 235200 MISC BILL DEPOSITS ZZ ZZ DL (324,747.44)99,112.74 (225,634.70) 001 235400 TRANSMISSION SERVICE DEPOSITS ZZ ZZ DL (291,329.05)(291,329.05) e001 236000 TAXES ACCRUED-FEDERAL ZZ ZZ DL 14,271,664.75 (3,214,330.00)11,057,334.75 001 236010 SUBSIDIARY TAXES ACCRUED-FIT & SIT ZZ ZZ DL 001 236050 TAXES ACCRUED - STATE ZZ ZZ DL 236,324.89 (409,876.00)(173,551.11) 001 236100 TAXES OTHER THAN INC-WAllO & ORICA CD ID DL (221.63)(1,000.00)(1,221.63) 001 236100 TAXES OTHER THAN INC-W AlID & ORICA CD WA DL (725,213.21 )(3,000.00)(728,213.21 ) 001 236100 TAXES OTHER THAN INC-WAlO & ORICA ED 10 DL (2,612,437.89)(14,47700)(2,626,914.89) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA ED MT DL (3,627,999.07)(387,861.03)(4,015,860.10) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA ED OR DL 79,000.00 ( 13,166.67)65,833.33 001 236100 TAXES OTHER THAN INC.WAlID & ORICA ED WA DL (9,156,792.16)(762,935.09)(9,919,727.25) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA GD ID DL (1,594,492.17)699,316.37 (895,175.80) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA GD OR DL (66,145.37)34,556.44 (31,588.93) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA GO WA DL (3,480,239.61 )(1,378,967.22)(4,859,206.83) 001 236100 TAXES OTHER THAN INC-WAllO & ORICA ZZ ZZ DL (33,215.40)12,688.95 (20,526.45) 001 236500 USE TAX ACCRUAL CD WA DL 22.97 22.97 001 236500 USE TAX ACCRUAL ZZ ZZ DL (82,947.51 )26,247.49 (56,700.02) 001 236680 ORICA TAXES ACCRUED BETC-OREGON ZZ ZZ DL 335,645.02 4,508.67 340,153.69 001 236690 OR REGULATORY BETC ZZ ZZ DL 351,469.00 351,469.00 001 237100 INTEREST ACCRUED - L T DEBT ZZ ZZ DL (10,602,933.91)(499,061.48)(11,101,995.39) 001 237200 INTEREST ACCRUED - OTHER LIABILITIES ZZ ZZ DL (209,574.11 )71,768.00 (137,806.11 ) 001 237210 INTEREST ACCRUED - CUST DEPOSITS ZZ ZZ DL (58,962.80)(4,858.79)(63,821.59) 001 238000 DIV DECLARED - COMMON STOCK ZZ ZZ DL 262,97235 262,972.35 001 241000 PAYROLL TAX PAYABLE ZZ ZZ DL 17,395.63 (104,749.83)(87,354.20) 001 241200 SALES TAX PAYABLE CD 10 DL (0.23)(337.76)(337.99) 001 241200 SALES TAX PAYABLE CD WA DL (450.02)(2,880.78)(3,330.80) 001 241200 SALES TAX PAYABLE ZZ ZZ DL (71.41)(71.41 ) 001 242050 MISC L1AB-MARGIN CALL DEPOSIT ZZ ZZ DL (220,000.00)(220,000.00) 001 242055 MISC L1AB- TITUS ZZ ZZ DL (57,000.00)(19,000.00)(76,000.00) 001 242060 MISC LIAB-FOREST USE PERMITS ZZ ZZ DL (182,081.49)26,429.85 (155,651.64) 001 242090 SETTLEMENT PAYABLE ZZ ZZ DL (1,799,905.66)(1,799,905.66) 001 242200 MISC L1AB-AUDIT EXP ACC ZZ ZZ DL 132,207.75 179,683.00 311,890.75 001 242300 MISC L1AB-FERC ADMIN FEE ACC ED AN DL (469,000.00)(159,000.00)(628,000.00) 001 242310 MISC L1AB-FERC ELEC ADMIN CHG ED AN DL (62,499.00)(20,833.00)(83,332.00) 001 242375 MISC L1AB-MT LEASE PAYMENTS ZZ ZZ DL (4,171,200.00)3,806,150.00 (365,050.00) 001 242400 STATE COMMISSION FEE ACCRUED CD ID DL (0.06)(63,858.94)(63,859.00)e 001 242400 STATE COMMISSION FEE ACCRUED CD WA DL (104,934.00)(104,934.00) 001 242400 STATE COMMISSION FEE ACCRUED GO OR DL 0.01 (49,016.01 )(49,016.00) 001 242500 MISC L1ABILITY-MISC NON-MON PWR EXCHANGE ZZ ZZ DL (186,600.08)32,830.89 (153,769.19) 001 242600 DSM TARIFF RIDER ED ID DL 1,384,142.67 128,064.72 1,512,207.39 001 242600 DSM TARIFF RIDER ED WA DL 5,919,437.12 (294,776.03)5,624,661.09 January 2009 Staff_PR_001S2 Attachment A.xls Page 6 of 18 001 242600 DSM TARIFF RIDER GD AN DL 6.76 6.76 001 242600 DSM TARIFF RIDER GO 10 DL 1,035,529.50 (105,193.12)930,336.38 001 242600 DSM TARIFF RIDER GD WA DL 2,798,070.85 (276,119.34)2,521,951.51 001 242700 MISC L1AB-PAYROLL EQLZTN ZZ ZZ DL (12,730,816.78)953,393.29 (11,777,423.49).01 242770 LOW INCOME ENERGY ASSIST CD WA DL (413,850.14)(413,850.14) 01 242770 LOW INCOME ENERGY ASSIST ED WA DL (1,365,137.78)(134,378.97)(1,499,516.75) 001 242770 LOW INCOME ENERGY ASSIST GD OR DL (55,996.44)(29,335.93)(85,332.37) 001 242770 LOW INCOME ENERGY ASSIST GO WA DL (614,988.41 )(181,699.39)(796,687.80) 001 242780 AVISTA GRANtS ENG SUSTAIN WSU-ASL CD WA DL (500,000.00)92,076.00 (407,924.00) 001 242780 AVISTA GRANTS ENG SUStAIN WSU-ASL ZZ ZZ DL 92,076.00 (92,076.00) 001 242790 MISC L1AB-MOBIUS CD WA DL (700,000.00)250,000.00 (450,000.00) 001 242790 MISC L1AB-MOBIUS ZZ ZZ DL 250,000.00 (250,000.00) 001 242830 WORKERS COMP REGULATORY LIABILITY ZZ ZZ DL (3,097,168.00)(3,097,168.00) 001 242900 ACCTS PAYABLE INVENTORY ACCRUALS-SC ZZ ZZ DL (369,299.03)(379,810.41)(739,109.44) 001 242910 ACCTS PAYABLE EXPENSE ACCRUAL-SC ZZ ZZ DL (2,011,018.96)751,264.06 (1,259,754.90) 001 242999 CURRENT PORTION-BENEFIT L1AB ZZ ZZ DL (3,918,854.00)(3,918,854.00) 001 243000 OBLIGATION UNDER CAPITAL LEASES- CURRENT ZZ ZZ DL (75,205.75)25,195.85 (50,009.90) 001 243100 CURR PORTION OF LONG TERM DEBT ZZ ZZ DL (17,000,000.00)(17,000,000.00) 001 244740 DERIVATIVE INSTR L1AB-ST MTM ZZ ZZ DL (71,462,697.00)(71,462,697.00) 001 244750 DERIVATIVE INSTR L1AB-L T MTM ZZ ZZ DL (7,140,857.00)(7,140,857.00) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT CD AA DL 318.00 318.00 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT CD ZZ DL (318.00)(318.00) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT ED 10 DL (895,173.23)3,114.00 (892,059.23) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT ED WA DL (245,87750)(245,877.50) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT GO 10 DL (73,557.60)(73557.60) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT GD WA DL (48,47797)10,644.23 (37,833.74) 001 253080 OTHER DEF CR-PACIFICORP CAPACITOR ED AN DL (4,686.00)781.00 (3,905.00) 00'1 253110 OTR DEF CR-REG L1AB CENTRALIA ENVIRON ED AN DL (963,886.63)7.74 (963,878.89) 001 253120 DEF CR- RATHDRUM REFUND ED AN DL (374,863.96)2,818.53 (372,045.43) 001 253130 DTfR DE' CR-NE T AN SPILL ED AN DL (98,607.62)4,960.85 (93,646.7) 001 253140 OT DEF CR-ADV BILLS POLE RENTALS ZZ ZZ DL (211,618.96)35,269.89 (176,349.07) 001 253150 OT ER DEF CR-CS2 GE L TSA ED AN DL (4,739,221.28)(4,960.85)(4,744,182.13) 001 253170 OT ER DEF CREDITS-IR SWAPS ZZ ZZ DL (568,713.44)(4,213,488.56)(4,782,202.00) 001 253650 OT ER DEF CR-REGULATORY ACCRUALS ZZ ZZ DL (4,000,000.00)(4,000,000.00) 001 253850 DEF GAIN ON BLDG SALE/LEASEBACK ELEC ED AN DL (588,276.00)16,341.00 (571,935.00) 001 253850 DEF GAIN ON BLDG SALE/LEASEBACK ELEC GD AN DL (196,092.00)5,447.00 (190,645.00) 001 253890 ID - CLARK FORK RELIC ED ID DL 1,223,720.16 (20,394.47)1,203,325.69 001 253900 DEF CR-DEF COMP RETIRE EXECS ZZ ZZ DL (180,447.85)7,113.62 (173,334.23) e001 253910 DEF CR-DEF COMP ACTIVE EXECS ZZ ZZ DL (8,807,721.21)482,078.94 (8,325,642.27) 001 253920 DEF CR-EXEC STOCK INCENTIVE PLAN ZZ ZZ DL (140,000.00)(140,000.00) 001 253990 AMT UNBILLED REV ADD-ONS ED ID DL (1,285,304.00)249,017.00 (1,036,287.00) 001 253990 AMT UNBILLED REV ADD-ONS ED WA DL (3,263,234.00)388,526.00 (2,874,708.00) 001 253990 AMT UNBILLED REV ADD-ONS GD ID DL (198,204.00)36,488.00 (161,716.00) 001 253990 AMT UNBILLED REV ADD-ONS GD WA DL (588,725.00)83,735.00 (504,990.00) 001 254005 REGULATORY LIABILITY, IDAHO ITC NET CD 10 DL (8,354,865.00)(8,354,865.00) 001 254010 REGULATORY LIABILITY, OREGON BETC NET GO OR DL (128,992.00)(128,992.00) 001 254028 REG LIABILITY-DEFERRED GAS EXCHANGE GD AN DL (1,597,806.10)456,521.74 (1,141,284.36) 001 254180 FAS109 -ITC - REGULATORY LIAB GD AN DL (201,240.00)2,213.00 (199,027.00) 001 254220 NEZ PERCE REGULATORY LIABILITY ED WA DL (770,396.00)1,834.00 (768,562.00) 001 254250 OTHER REG L1AB - OREGON SB 408 GO OR DL (2,451,777.00)191,266.00 (2,260,511.00) 001 254300 REG L1ABILITY-CCX CR-ID ED ID DL (754,484.00)34,183.00 (720,301.00) 001 254750 MTM LT REGULATORY LIABILITY CD AA DL (42,171,739.00)(42,171,739.00) 001 255000 DEF INVESTMENT TAX CREDITS GD ID DL (132,156.00)1,557.00 (130,599.00) 001 255000 DEF INVESTMENT TAX CREDITS GD WA DL (241,57200)2,552.00 (239,020.00) 001 257000 UNAMORTIZED GAIN ON REACQUIRED DEBT ZZ ZZ DL (3,237,373.15)24,235.09 (3,213,138.06) 001 282190 ADFIT NON-UTILITY PLANT ZZ ZZ DL (58,175.47)(373.00)(58,548.7) 001 282380 ADFIT SANDPOINT ACQUISITION - NONOP ZZ ZZ DL 146,855.10 (13,362.00)133,493.10 001 282400 ADSIT CD AA DL (726,940.29)(4,222.00)(731,162.29) 001 282400 ADSIT CD AN DL (162,553.85)(1,188.00)(163,741.85) 001 282400 ADSIT ED AN DL (8,558,436.80)(62,892.00)(8,621,328.80) 001 282400 ADSIT ED ID DL 24,175.00 24,175.00 001 282400 ADSIT GD AA DL 170.00 170.00 001 282400 ADSIT GO AN DL (1,924,647.67)(14,094.00)(1,938,741.67) 001 282400 ADSIT GD AS DL (14,785.00)(14,785.00) 001 282400 ADSIT GD ID DL (3,194.00)(3,194.00) 001 282400 ADSIT GD OR DL (761,587.07)(10,139.00)(771,726.07) 001 282680 ADFIT OREGON WPNG ACQUISITION - NONOP GD OR DL (1,170,418.12)4,050.00 (1,166,368.12) 001 282900 ADFIT CD AA DL (10,142,282.53)(83,265.00)(10,225,547.53) 001 282900 ADFIT CD AN DL (1,598,945.33)(25,126.00)(1,624,071.33) 001 282900 ADFIT ED AN DL (243,571,537.74)(925,512.00)(244,497,049.74) 001 282900 ADFIT GO AN DL (45,399,798.45)(286,033.00)(45,685,831.45) 001 282900 ADFIT GD OR DL (20,969,938.87)(213,218.00)(21,183,156.87)e 001 283000 ADFIT MISC-TAX TRUE-UP CD AA DL (0.06)(0.06) 001 283000 ADFIT MISC-TAX TRUE-UP ED WA DL (9,915.00)(9,915.00) 001 283005 DFIT-IDAHO ITC CREDIT CARRYFORWARD CD ID DL (1,644,027.00)(1,644,027.00) 001 283005 DFIT - IDAHO ITC CREDIT CARRYFORWARD ZZ ZZ DL (2,854,746.00)(2,854,746.00) 001 283010 DFIT- OREGON BETC CARRYFORWARD GD OR DL 20,837.00 20,837.00 January 2009 StafCPR_001S2 Attachment A.xls Page 7 of 18 001 283010 DFIT- OREGON BETC CARRYFORWARD ZZ ZZ DL (90,294.00)(90,294.00) 001 283040 ADFIT CS2 RET ED ID DL (504,820.90)(2,974.30)(507,795.20) 001 283070 DFIT -INTEREST RATE SWAPS AMORT ZZ ZZ DL (4,945,158.06)50,632.18 (4,894,525.88) 001 283080 ADFIT CLARK FORK PM&E ED 10 DL (428,299.53)7,138.06 (421,161.47).01 283090 ADFIT NEZ PERCE ED ID DL (63,597.30)(101,228.75)(164,826.05) 01 283120 ADFITWNP3 ED WA DL (4,696,563.00)36,692.00 (4,659,871.00) 001 283150 FAS 106-CURRENT CD AA DL 25,085.79 (29,024.04)(3,938.25) 001 283150 FAS 106-CURRENT ED 10 DL (124,316.12)2,589.48 (121,726.64) 001 283150 FAS 106-CURRENT ED WA DL (350,821.54)7,308.41 (343,513.13) 001 283150 FAS 106-CURRENT GO WA DL (77,764.82)1,620.53 (76,144.29) 001 283151 DFIT REG ASSËT - SFAS 158 ZZ ZZ DL (60,297,211.00)73,210.00 (60,224,001.00) 001 283170 ADFIT FAS109 UTILITY PLANT CD AA DL (99,465,025.00)(99,465,025.00) 001 283180 ADFIT FAS109 WNP3 ED WA DL (7.866,286.00)(7,866,286.00) 001 283200 ADFIT COLSTRIP PCB ED AN DL (646,662.80)5,901.00 (640,761.80) 001 283280 ADFIT ERM ED WA DL (12,933,201.45)1,241,680.65 (11,691,520.80) 001 283328 ADFIT DECOUPLING DEFERRED REV GO WA DL (374,335.63)(38,670.03)(413,005.66) 001 283330 ADFIT PGA GO AN DL 559,232.13 (159,782.61 )399,449.52 001 283330 ADFITPGA GO 10 DL 1,987,473.01 (349,773.73)1,637,699.28 001 283330 ADFIT PGA GO OR DL 739,499.03 205,025.28 944,524.31 001 283330 ADFITPGA GD WA DL 3,799,135.09 (49,218.94)3,749,916.15 001 283350 ADFIT RTO DEPOSITS ED ID DL (74,345.92)2,065.17 (72,280.75) 001 283350 ADFIT RTO DEPOSITS ED WA DL (138,37.01 )4,614.55 (133,822.46) 001 283355 ADFIT-ID WIND GEN AFUDC ED AN DL (12,318.06)(12,318.06) 001 283355 ADFIT-ID WIND GEN AFUDC ED 10 DL (2,654.52)(2,654.52) 001 283365 ADFIT- MT LEASE PAYMENTS ED 10 DL (978,354.80)10,519.95 (967,834.85) 001 283365 ADFIT- MT LEASE PAYMENTS ED WA DL (1,894,553.50)19,735.10 (1,874,818.40) 001 283366 ADFIT- COLSTRIP SETTLEMENT ED 10 DL (258,335.00)(258,335.00) 001 283366 ADFIT- COLSTRIP SETTLEMENT ED WA DL (0.30)(0.30) 001 283380 ADFIT PCA ED 10 DL (7,229,233.20)547,827.70 (6,681,405.50) 001 283382 ADFIT-CDA LAKE SETTLEMENT ED AN DL (9,706,684.92)(3,107.87)(9,709,792.79) 001 283382 ADFIT-CDA LAKE SETTLEMENT ED 10 DL (8,961.46)(8,961.46) 001 283382 ADFIT -CDA LAKE SETTLEMENT ED WA DL (31,867.69)(31,867.69) 001 283450 ADFIT BPA RES EXCHANGE ED 10 DL (26,775.16)(31,247.82)(58,022.98) 001 283450 ADFIT BPA RES EXCHANGE ED WA DL (60,455.24)(75,651.82)(136,107.06) 001 283700 ADFIT PGE MONETIZATION ZZ ZZ DL (27,656,611.09)296,971.57 (27,359,639.52) 001 283710 DSMPROGRAM GD OR DL 30,759.47 (26,964.31)3,795.16 001 283720 ADFIT DSM ED ID DL (449,317.75)37,341.87 (411,975.88) 001 283720 ADFIT DSM GD ID DL (88,743.21 )2,950.03 (85,793.18) e001 283720 ADFITDSM GD WA DL ( 156,663.27)9,812.05 (146,851.22) 001 283740 ADFIT - MTMlDERIVATIVE ZZ ZZ DL (42,271,352.45)(42,271,352.45) 001 283850 ADFIT FMB & MTN REDEEMED CD AA DL (4,223,394.63)(14,814.94)(4,238,209.57) 001 283950 ADSIT-OTHER ZZ ZZ DL (3,306,888.00)(3,306,888.00) 001 403000 DEPRECIATION EXPENSE CD AA DL 483,438.51 483,438.51 001 403000 DEPRECIATION EXPENSE CD AN DL 56.898.27 56,898.27 001 403000 DEPRECIATION EXPENSE CD ID DL 33,081.23 33,081.23 001 403000 DEPRECIATION EXPENSE CD OS DL (581,341.68)(581,341.68) 001 403000 DEPRECIATION EXPENSE CD WA DL 7,923.67 7,923.67 001 403000 DEPRECIATION EXPENSE E1 AN DL 348,288.44 348,288.44 001 403000 DEPRECIATION EXPENSE E2 AN DL 44,951.91 44,951.91 001 403000 DEPRECIATION EXPENSE E2 10 DL 26,135.49 26,135.49 001 403000 DEPRECIATION EXPENSE E2 WA DL 6,260.02 6,260.02 001 403000 DEPRECIATION EXPENSE ED AN DL 3,169,154.97 3,169,154.97 001 403000 DEPRECIATION EXPENSE ED ID DL 805,122.50 805,122.50 001 403000 DEPRECIATION EXPENSE ED MT DL 497.95 497.95 001 403000 DEPRECIATION EXPENSE ED WA DL 1,404,042.42 1,404,042.42 001 403000 DEPRECIATION EXPENSE G1 AN DL 93,526.01 93,526.01 001 403000 DEPRECIATION EXPENSE G1 AS DL 41,624.06 41,624.06 001 403000 DEPRECIATION EXPENSE G2 AN DL 11,946.36 11,946.36 001 403000 DEPRECIATION EXPENSE G2 10 DL 6,945.74 6,945.74 001 403000 DEPRECIATION EXPENSE G2 WA DL 1,663.65 1,663.65 001 403000 DEPRECIATION EXPENSE G3 AN DL 7,293.05 7,293.05 001 403000 DEPRECIATION EXPENSE G3 AS DL 3,279.65 3,279.65 001 403000 DEPRECIATION EXPENSE GD AA DL 10,572.70 10,572.70 001 403000 DEPRECIATION EXPENSE GD AN DL 60,317.20 60,317.20 001 403000 DEPRECIATION EXPENSE GD ID DL 279,225.54 279,225.54 001 403000 DEPRECIATION EXPENSE GO OR DL 305,120.59 305,120.59 001 403000 DEPRECIATION EXPENSE GD OS DL (10,572.70)(10,572.70) 001 403000 DEPRECIATION EXPENSE GO WA DL 505,855.67 505,855.67 001 404000 AMORT OF LIMITED TERM PLANT CD AA DL 417,968.83 417,968.83 001 404000 AMORT OF LIMITED TERM PLANT CD AN DL 808.57 808.57 001 404000 AMORT OF LIMITED TERM PLANT CD OS DL (418,777.40)(418,777.40) 001 404000 AMORT OF LIMITED TERM PLANT E1 AN DL 301,121.46 301,121.46e001404000AMORT OF LIMITED TERM PLANT E2 AN DL 638.80 638.80 001 404000 AMORT OF LIMITED TERM PLANT ED AN DL 57,943.50 57,943.50 001 404000 AMORT OF LIMITED TERM PLANT ED WA DL 301.05 301.05 001 404000 AMORT OF LIMITED TERM PLANT G1 AN DL 80,860.25 80,860.25 001 404000 AMORT OF LIMITED TERM PLANT G1 AS DL 35,987.12 35,987.12 January 2009 StafCPR_001S2 Attachment A.xls Page 8 of 18 001 404000 AMORT OF LIMITED TERM PLANT G2 AN DL 169.77 169.77 001 404000 AMORT OF LIMITED TERM PLANT G3 AN DL 4,930.50 4,930.50 001 404000 AMORT OF LIMITED TERM PLANT G3 AS DL 2,217.23 2,217.23 001 404000 AMORT OF LIMITED TERM PLANT GD AA DL 7,147.73 7,147.73.01 404000 AMORT OF LIMITED TERM PLANT GO AN DL 149.12 149.12 01 404000 AMORT OF LIMITED TERM PLANT GD 10 DL 318.70 318.70 01 404000 AMORT OF LIMITED TERM PLANT GO OR DL 1,824.92 1,824.92 001 404000 AMORT OF LIMITED TERM PLANT GO OS DL (7,147.73)(7,147.73) 001 404000 AMORT OF LIMITED TERM PLANT GO WA DL 387.30 387.30 001 405930 AMORT OF WNP3 EXCHANGE POWER ED WA DL 204,169.23 204,169.23 001 406100 AMORT PLANT ACQ ADJ-COLSTRIP ED 10 DL 5,608.67 5,608.67 001 406100 AMORT PLANT ACQ ADJ-COLSTRIP ED WA DL 2,645.24 2,645.24 001 407329 REG DEBIT AMT DECOUPLING SURCHARGE GD WA DL 123,855.65 123,855.65 001 407330 REG DEBIT OREGON SB 408 GO OR DL 65,608.00 65,608.00 001 407380 AMORT WARTSILAUNITS ED WA DL 12,761.00 12,761.00 001 407382 REG DEBIT AMT CDA SETTLEMENT ED AN DL 25,711.09 25,711.09 001 407400 REG CREDIT- CCX CREDIT AMORT ED 10 DL (35,440.00)(35,440.00) 001 407403 AMORT EXP KETTLE FALLS WA DISALLOW ED WA DL (11,215.98)(11,215.98) 001 407405 AMORT EXP BOULDER PARK DISALLOWED PLANT ED 10 DL (8,606.85)(8,606.85) 001 407420 AMORT CS2 LEV R ED ID DL (8,498.00)(8,498.00) 001 407428 REG CREDIT DECOUPLING DEF REV GO WA DL (231,865.00)(231,865.00) 001 407431 REG CREDIT OR SB 408 GD OR DL (256,874.00)(256,874.00) 001 407450 AMORTBPARX ED ID DL (89,152.00)(89,152.00) 001 407450 AMORT BPARX ED WA DL (215,154.00)(215,154.00) 001 407482 REG CREDIT AMT LAKE CDA SETTLEMENT ED 10 DL (9,148.01)(9,148.01) 001 407482 REG CREDIT AMT LAKE CDA SETTLEMENT ED WA DL (16,563.08)(16,563.08) 001 407499 AMORT SCH 59 BPA RES EXCH CREDIT ED 10 DL 13,388.00 13,388.00 001 407499 AMORT SCH 59 BPA RES EXCH CREDIT ED WA DL 25,229.00 25,229.00 001 408110 TAXES OTHER THAN INC-STATE EXCISE ED WA DL 1,590,996.39 1,590,996.39 001 408110 TAXES OTHER THAN INC-STATE EXCISE GO WA DL 1,843,670.15 1,843,670.15 001 408120 TAXES OTHER THAN INC-MUNIOCCUPATION ED ID DL 316,881.48 316,881.48 001 408120 TAXES OTHER THAN INC-MUN/OCCUPATION ED WA DL 1,606,739.81 1,606,739.81 001 408120 TAXES OTHER THAN INC-MUNIOCCUPATION GD ID DL 305,459.03 305,459.03 001 408120 TAXES OTHER THAN INC-MUN/OCCUPATION GO OR DL 774,118.95 774,118.95 001 408120 TAXES OTHER THAN INC-MUN/OCCUPATION GO WA DL 1,485,918.64 1,485,918.64 001 408140 TAXES OTHER THAN INC-STATE KWH ED ID DL 38,023.92 38,023.92 001 408140 TAXES OTHER THAN INC-STATE KWH ED MT DL 96,211.00 96,211.00 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED AN DL 324.68 324.68 e001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED 10 DL 83,525.00 83,525.00 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED MT DL 338,333.00 338,333.00 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED OR DL 11,916.67 11,916.67 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED WA DL 164,225.00 164,225.00 001 408160 TAXES OTHER THAN INC-MISC ED MT DL (22,146.61 )(22,146.61 ) 001 408170 TAXES OTHER THAN INC-DIST PROPERTY ED ID DL 136,424.00 136,424.00 001 408170 TAXES OTHER THAN INC-DIST PROPERTY ED WA DL 284,657.00 284,657.00 001 408170 TAXES OTHER THAN INC-DIST PROPERTY GD ID DL 64,750.00 64,750.00 001 408170 TAXES OTHER THAN INC-DIST PROPERTY GO OR DL 155,166.67 155,166.67 001 408170 TAXES OTHER tHAN INC-DIST PROPERTY GO WA DL 142.500.00 142,500.00 001 408180 TAXES OTHER THAN INC-TRANS PROP TAX ED ID DL 58,468.00 58,468.00 001 408180 TAXES OTHER THAN INC-TRANS PROP TAX ED MT DL 245,000.00 245,000.00 001 408180 TAXES OTHER THAN INC-TRANS PROP TAX ED OR DL 1,250.00 1,250.00 001 408180 TAXES OTHER THAN INC-TRANS PROP TAX ED WA DL 98,535.00 98,535.00 001 408200 TAXES OTHER THAN INCOME - OTHER INCOME AND OED ZZ ZZ DL 5,808.69 5,808.69 001 408250 TAXES OTHER THAN INC-NON OP PROP CD ID DL 1,000.00 1,000.00 001 408250 TAXES OTHER THAN INC-NON OP PROP CD WA DL 3,000.00 3,000.00 001 409000 FEDERAL INCOME TAXES ED AN DL 4,243,902.00 4,243,902.00 001 409000 FEDERAL INCOME TAXES GD AN DL 1,197,024.00 1,197,024.00 001 409000 FEDERAL INCOME TAXES GD OR DL 562,557.00 562,557.00 001 409100 STATE INCOME TAXES ED AN DL 121,290.00 121,290.00 001 409100 STATE INCOME TAXES ED ID DL 105,866.00 105,866.00 001 409100 STATE INCOME TAXES GO 10 DL 28,142.00 28,142.00 001 409100 STATE INCOME TAXES GD OR DL 94,343.00 94,343.00 001 409210 NONOPERFIT ZZ ZZ DL 260,022.00 260,022.00 001 409220 NONOP FIT AVISTA CAPITAL ZZ ZZ DL (18,363.00)(18,363.00) 001 410100 PRVDFIT DR CD AA DL (363,711.45)(363,711.45) 001 410100 PRVDFITDR CD AN DL 25,126.00 25,126.00 001 410100 PRVDFIT DR CD OS DL 338,585.46 338,585.46 001 410100 PRVDFITDR E1 AN DL (262,032.28)(262,032.28) 001 410100 PRVDFITDR E2 AN DL 19,850.55 19,850.55 001 410100 PRVDFIT DR ED AN DL 846,582.14 846,582.14 001 410100 PRVDFIT DR ED ID DL (436,183.56)(436,183.56) 001 410100 PRVDFITDR ED WA DL (1,357,749.17)(1,357,749.17)e 001 410100 PRV DFIT DR G1 AN DL (70,363.62)(70,363.62) 001 410100 PRVDFIT DR G1 AS DL (31,315.56)(31,315.56) 001 410100 PRVDFIT DR G2 AN DL 5,275.45 5,275.45 001 410100 PRVDFIT DR GD AN DL 445,817.98 445,817.98 001 410100 PRVDFITDR GO ID DL 313,024.57 313,024.57 January 2009 StafCPR_001S2 Attachment A.xls Page 9 of 18 001 410100 PRVDFIT DR GD OR DL 103,303.97 103,303.97 001 410100 PRVDFIT DR GO WA DL (6,861.48)(6,861.48) 001 410140 DSIT EXPENSE-WAIID DR CD AA DL 4,222.00 4,222.00 001 410140 DSIT EXPENSE-WAIID DR CD AN DL 1,188.00 1,188.00.01 410140 DSIT EXPENSE-WAIID DR CD OS DL (5,10.00)(5,410.00) 01 410140 DSIT EXPENSE-WAllO DR E1 AN DL 3,041.70 3,041.70 001 410140 DSIT EXPENSE-WAID DR E2 AN DL 938.57 938.57 001 410140 DSIT EXPENSE-WAIID DR ED AN DL 57,259.00 57,259.00 001 410140 DSIT EXPENSE-WAIID DR G1 AN DL 816.79 816.79 001 410140 DSIT EXPENSE-WAID DR G1 AS DL 363.51 363.51 001 410140 DSIT EXPENSE-WAIID DR G2 AN DL 249.43 249.43 001 410140 DSIT EXPENSE-WAIID DR GO AN DL 13,580.00 13,580.00 001 410140 DSIT EXPENSE-WAIID DR GD OR DL 10,025.00 10,025.00 001 410200 DFIT EXP-NONOPER (DR)ZZ ZZ DL 56,757.14 56,757.14 001 411100 DFIT EXPENSE-WAIID CR CD AA DL 397,901.63 397,901.63 001 411100 DFIT EXPENSE-W AlID CR CD OS DL (397,901.63)(397,901.63) 001 411100 DFIT EXPENSE-WAIID CR E1 AN DL 286,664.25 286,664.25 001 411100 DFIT EXPENSE-WAIID CR ED AN DL (14,182.00)(14,182.00) 001 411100 DFIT EXPENSE-WAID CR ED 10 DL 99,120.00 99,120.00 001 411100 DFIT EXPENSE-WAIID CR ED WA DL 95,467.65 95,467.65 001 411100 DFIT EXPENSE-WAIID CR G1 AN DL 76,978.05 76,978.05 001 411100 DFIT EXPENSE-WAID CR G1 AS DL 34,259.33 34,259.33 001 411100 DFIT EXPENSE-WAIID CR GO AN DL (5,748.00)(5,748.00) 001 411100 DFIT EXPENSE-WAllO CR GD 10 DL 12,770.80 12,770.80 001 411100 DFIT EXPENSE-WAIID CR GO OR DL (1,012.00)(1,012.00) 001 411100 DFIT EXPENSE-WAllO CR GO WA DL 29,307.25 29,307.25 001 411200 DFIT EXP-NONOPER (CR)ZZ ZZ DL (315,771.53)(315,771.53) 001 411400 AMT ITC GD ID DL (1,557.00)(1,557.00) 001 411400 AMT ITC GD WA DL (2,552.00)(2,552.00) 001 417100 EXPENSE/NONUTILITY ZZ ZZ DL 163.960.44 163,960.44 001 417120 EXPENSES OF NONUTILITY OPERATIONS ZZ ZZ DL 52,464.97 52,464.97 001 417190 BASIC AMERICAN FOODS EXP ZZ ZZ DL 335.15 335.15 001 418000 OTHER INCM & OED-NON OP RENT -MAINT BLD ZZ ZZ DL 1,681.96 1,681.96 001 418030 SUB EARN-AVISTA VENTURES ZZ ZZ DL 413.50 413.50 001 418050 SUB EARN-AVISTA T POWER ZZ ZZ DL (729.07)(729.07) 001 418120 SUB EARN-EQ-AVISTA CAPITAL ZZ ZZ DL 12,231.83 12,231.83 001 418180 SUB EARN-AVISTA ENERGY ZZ ZZ DL (9,677.16)(9,677.16) 001 418190 SUB EARN-AVISTA ADVANTAGE ZZ ZZ DL (320,829.60)(320,829.60) e001 418225 SUB EARN-AIQ CONSOL ZZ ZZ DL (16,571.20)(16,571.20) 001 418300 SUB EARN - DEVELOPMENT ZZ ZZ DL 30,554.48 30,554.48 001 418310 SUB EARN - PENTZER ZZ ZZ DL 71,731.84 71,731.84 001 419000 INTEREST AND DIVIDEND INCOME ZZ ZZ DL (174,537.01 )(174,537.01) 001 419001 EXEC DEF COMP MARKET VALUE CHANGE ZZ ZZ DL 373,036.88 373,036.88 001 419005 INTEREST INC ON BPA RESIDENT EXCHG ZZ ZZ DL (1,121.55)(1,121.55) 001 419100 AFUDC - EQUITY CD AA DL (9,169.16)(9,169.16) 001 419100 AFUDC - EQUITY CD ID DL (64.16)(64.16) 001 419100 AFUDC - EQUITY ED AN DL (165,014.84)(165,014.84) 001 419100 AFUDC - EQUITY ED ID DL (11,166.83)(11,166.83) 001 419100 AFUDC - EQUITY ED WA DL (9,249.76)(9,249.76) 001 419100 AFUDC - EQUITY GD 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(4,410.35)(4,410.35) 001 427320 INTEREST L T DEBT ZZ ZZ DL 20,500.00 20,500.00 001 427370 INTEREST L T DEBT ZZ ZZ DL 001 427380 INTEREST L T DEBT ZZ ZZ DL 7,382.19 7,382.19 001 427440 INTEREST L T DEBT ZZ ZZ DL 435.00 435.00 001 427610 INTEREST L T DEBT ZZ ZZ DL 299,791.67 299,791.67 001 427660 INTEREST L T DEBT ZZ ZZ DL 321,550.00 321,550.00 001 427670 INTEREST L T DEBT ZZ ZZ DL 470,713.22 470,713.22e001427680INTEREST L T DEBT ZZ ZZ DL 3,697,684.20 3,697,684.20 001 428110 AMORT OF DEBT ZZ ZZ DL 182,733.34 182,733.34 001 428200 AMORT OF DEBT ZZ ZZ DL 166,667.12 166,667.12 001 428610 AMORT OF DEBT ZZ ZZ DL 110,563.14 110,563.14 001 429000 AMORT OF DEBT PREM - 6.25% FMB DUE 2035 ZZ ZZ DL (740.28)(740.28) January 2009 StafCPR_001S2 Attachment A.xls Page 10 of 18 001 430200 INT ON DEBT TO ASSOC CO ZZ ZZ DL 7,152.18 7,152.18 001 431100 OTHER INTEREST EXP ZZ ZZ DL 267,175.75 267,175.75 001 431300 INTEREST EXP CCX CREDIT ED ID DL 1,257.00 1,257.00 001 431600 INTEREST EXPENSE ENERGY DEFERRALS 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(7,070,889.58)(7,070,889.58) 001 481200 REVENUE COMMERCIAL GO WA DL (14,790,133.60)(14,790,133.60) 001 481250 REVENUE GAS COMMERCIAL INTERRUPT GO 10 DL (52,133.89)(52,133.89) 001 481250 REVENUE GAS COMMERCIAL INTERRUPT GD OR DL (290,567.79)(290,567.79) 001 481250 REVENUE GAS COMMERCIAL INTERRUPT GO WA DL (101,616.22)(101,616.22) 001 481300 REVENUE INDUSTRIAL FIRM GO 10 DL (347,339.35)(347,339.35) 001 481300 REVENUE INDUSTRIAL FIRM GO OR DL (133,571.69)(133,571.69) 001 481300 REVENUE INDUSTRIAL FIRM GO WA DL (516,090.66)(516,090.66) 001 481400 REVENUE INDUSTRIAL INTERRUPTABLE GO OR DL (88,931.20)(88,931.20) 001 483000 SALES FOR RESALE PHYSICAL-GAS GD AN DL (7,051,692.04)(7,051,692.04) 001 483000 SALES FOR RESALE PHYSICAL-GAS GO OR DL (4,117,599.00)(4,117,599.00) 001 483700 SALES FOR RESALE BOOKOUT-GAS GO OR DL (74,500.00)(74,500.00) 001 484000 INTERDEPARTMENTAL SALES GO 10 DL (11,026.59)(11,026.59) 001 484000 INTERDEPARTMENTAL SALES GO OR DL (4,597.18)(4,597.18) 001 484000 INTERDEPARTMENTAL SALES GO WA DL (93,714.37)(93,714.37) 001 488000 MISC SERVICE REVENUE GD ID DL (580.00)(580.00) 001 488000 MISC SERVICE REVENUE GO OR DL (8,790.53)(8,790.53) 001 488000 MISC SERVICE REVENUE GO WA DL (1,297.00)(1,297.00) 001 489300 TRANSPORTATION REVENUE-3RD PARTY GO 10 DL (54,039.05)(54,039.05) 001 489300 TRANSPORTATION REVENUE-3RD PARTY GD OR DL (163,803.75)(163,803.75) 001 489300 TRANSPORTATION REVENUE-3RD PARTY GO WA DL (320,857.15)(320,857.15) 001 493000 RENT FROM GAS PROPERTY GO OR DL (1,255.00)(1,255.00) 001 493000 RENT FROM GAS PROPERTY GD WA DL (1,280.78)(1,280.78) 001 495000 OTHER GAS REVENUE-MISCELLANEOUS GD AN DL (6,701.69)(6,701.69) 001 495000 OTHER GAS REVENUE-MISCELLANEOUS GO WA DL (1,007.46)(1,007.46)e 001 495028 DEFERRED EXCHANGE RESERVATION FEE GD AN DL (456,521.74)(456,521.74) 001 495600 OTHER GAS REVENUE-DSM LOST MARGIN GD OR DL (6,485.49)(6,485.49) 001 499000 SALES RESIDENTIAL UNBILLED ED ID DL 1,819,791.00 1,819,791.00 001 499000 SALES RESIDENTIAL UNBILLED ED WA DL 1,488,092.00 1,488,092.00 001 499000 SALES RESIDENTIAL UNBILLED GD ID DL 1,974,478.00 1,974,478.00 January 2009 StafCPR_001S2 Attachment A.xls Page 11 of 18 001 499000 SALES RESIDENTIAL UNBILLED GO OR DL 1,144,875.00 1,144,875.00 001 499000 SALES RESIDENTIAL UNBILLED GO WA DL 3,414,873.00 3,414,873.00 001 499200 SALES COMMERCIAL UNBILLED ED ID DL 925,283.00 925,283.00 001 499200 SALES COMMERCIAL UNBILLED ED WA DL 388,290.00 388,290.00.01 499200 SALES COMMERCIAL UNBILLED GD 10 DL 582,367.00 582,367.00 01 499200 SALES COMMERCIAL UNBILLED GO OR DL 646,237.00 646,237.00 001 499200 SALES COMMERCIAL UNBILLED GO WA DL 1,892,543.00 1,892,543.00 001 499250 SALES COMMERCIAL INTR UNBILLED GO OR DL 1,960.00 1,960.00 001 499300 SALES INDUSTRIAL FIRM UNBILLED ED ID DL 102,119.00 102,119.00 001 499300 SALES INDUSTRIAL FIRM UNBILLED ED WA DL (263,096.00)(263,096.00) 001 499300 SALES INDUSTRIAL FIRM UNBILLED GO 10 DL 39,509.00 39,509.00 001 499300 SALES INDUSTRIAL FIRM UNBILLED GO OR DL (57,071.00)(57,071.00) 001 499300 SALES INDUSTRIAL FIRM UNBILLED GD WA DL 187,235.00 187,235.00 001 499400 INDUSTRIAL INTERRUPTABLE UNBILLED GO OR DL (8,192.00)(8,192.00) 001 499900 TRANSPORTATION REVENUE UNBILLED GD ID DL 11,992.00 11,992.00 001 499900 TRANSPORTATION REVENUE UNBILLED GD OR DL (19,135.00)(19,135.00) 001 499900 TRANSPORTATION REVENUE UNBILLED GO WA DL 5,289.00 5,289.00 001 500000 STM PWR GEN OPER-SUPV & ENG ED AN DL 33,031.80 33,031.80 001 501110 KETTLE FALLS HOG FUEL ED AN DL 653,208.96 653,208.96 001 501120 KETTLE FALLS GAS FUEL ED AN DL 4,908.52 4,908.52 001 501140 COLSTRIP COAL ED AN DL 1,521,761.67 1,521,761.67 001 501200 STM PWR GEN OPER-FUEL HANDLING ED AN DL 141,043.28 141,043.28 001 502000 STM PWR GEN OPER-STM EXP ED AN DL 394,572.42 394,572.42 001 505000 STM PWR GEN OPER EXP ED AN DL 70,767.27 70,767.27 001 506000 STM PWR GEN OPER EXP ED AN DL 205,068.26 205,068.26 001 507000 STM PWR GEN OPER-RENTS ED AN DL (1,577.45)(1,577.45) 001 510000 MAINT SUPERVISION/ENG ED AN DL 51,606.68 51,606.68 001 511000 STM PWR GEN MAl NT-STRUCTURES ED AN DL 66,017.46 66,017.46 001 512000 STM PWR GEN MAINT-BOILER PLANT ED AN DL 340,329.04 340,329.04 001 513000 STM PWR GEN MAINT PLANT ED AN DL 18,596.95 18,596.95 001 514000 MAINT MISC. STEAM PLANT ED AN DL 66,228.91 86,228.91 001 535000 OPER SUPVlENG ED AN DL 118,148.91 118,148.91 001 536000 HYDRO GEN OPER-COST OF WATER ED AN DL 55,870.85 55,870.85 001 537000 HYDRO GEN OPER-HYDRO EXPENSES ED AN DL 46,622.93 46,622.93 001 537200 HYDRO CONSERVATION ED AN DL 679.84 679.84 001 537200 HYDRO CONSERVATION ED ID DL 27,327.22 27,327.22 001 537200 HYDRO CONSERVATION ED WA DL 10,889.62 10,889.62 001 537300 HYDRO RECREATION ED AN DL (14,345.00)(14,345.00) e001 537300 HYDRO RECREATION ED 10 DL 1,438.28 1,438.28 001 537300 HYDRO RECREATION ED WA DL 573.18 57318 001 538000 HYDRO GEN OPER EXPENSES ED AN DL 424,884.98 424,884.98 001 539000 HYDRO GEN OPER-MISC ED AN DL 77,425.81 77,425.81 001 540000 HYDRO GENERATION RENTS ED AN DL 59,305.00 59,305.00 001 540000 HYDRO GENERATION RENTS ED ID DL 30,057.00 30,057.00 001 540000 HYDRO GENERATION RENTS ED WA DL 56,386.00 56,386.00 001 540100 MT TRUST FUNDS LAND SETTLE RENTS ED ID DL 129,885.00 129,885.00 001 540100 MT TRUST FUNDS LAND SETTLE RENTS ED WA DL 235,165.00 235,165.00 001 541000 HYDRO GEN MAINT-SUPV & ENG ED AN DL 7,821.91 7,821.91 001 542000 HYDRO GEN MAl NT-STRUCTURES ED AN DL 16,118.75 16,118.75 001 543000 HYDRO GEN MAINT-RESV, DAMS, WTRWYS ED AN DL 15,287.87 15,287.87 001 544000 HYDRO GEN MAINT PLANT ED AN DL 150,434.83 150,434.83 001 545000 MAINT MISC HYDRO ED AN DL 27,520.17 27,520.17 001 546000 OPERATION SUPV/ENG ED AN DL 44,656.91 44,656.91 001 547211 FUEL KETTLE FALLS CT ED AN DL 671.78 671.78 001 547213 FUEL NORTHEAST CT ED AN DL 278.11 278.11 001 547216 FUEL BOULDER PARK CT ED AN DL 3,239.49 3,239.49 001 547310 FUEL RATHDRUM CT ED AN DL (6,843.25)(6,843.25) 001 547610 FUEL COYOTE SPRINGS 2 CT ED AN DL 6,542,047.23 6,542,047.23 001 548000 OTHER GEN OPER-GENERA TION EXP ED AN DL 375,336.58 375,336.58 001 549000 OTHER GEN OPER-MISC ED AN DL 14,242.67 14,242.67 001 550000 OTHER GEN OPER-RENTS ED AN DL (2,818.53)(2,818.53) 001 551000 MAINT SUPV/ENG ED AN DL (3,493.09)(3,493.09) 001 553000 OTHER GEN MAINT-GEN & ELEC EQUIP ED AN DL 90,959.78 90,959.78 001 554000 OTHER GEN MAINT-MISC ED AN DL 4,121.97 4,121.97 001 555000 OTHER PWR SUPPLY EXP-PURCH PWR ED AN DL 18,210,628.46 18,210,628.46 001 555100 PURCHASED POWER - FINANCIAL ED AN DL 1,610,920.72 1,610,920.72 001 555380 IDWPI&PFI ED AN DL 1,618,856.56 1,618,856.56 001 555550 NONMON EX PWR ED AN DL (1,948.49)(1,948.49) 001 555700 BOOKOUT PURCHASES ED AN DL 12,289,572.34 12,289,572.34 001 555710 INTER COMPANY POWER ED AN DL 68,088.38 68,088.38 001 556000 OTR PWR SUPPLY EXP-SYS CNTRUDSPTCH ED AN DL 43,687.03 43,687.03 001 557000 OTHER PWR SUPPLY EXP-OTHER EXP ED AN DL 419,804.83 419,804.83e001557150FUEL ECONOMIC DISPATCH ED AN DL 7,811,315.04 7,811,315.04 001 557160 OTHER RESOURCE COSTS ED AN DL 29,760.00 29,760.00 001 557161 AMORT UNBILLED ADD-ONS ED ID DL (231,695.00)(231,695.00) 001 557161 AMORT UNBILLED ADD-ONS ED WA DL (323,894.00)(323,894.00) 001 557170 BROKER FEES - POWER ED AN DL 6,856.09 6,856.09 January 2009 StafCPR_001S2 Attachment A.xls Page 12 of 18 001 557200 NEZ PERCE AMORT ED ID DL 26,767.00 26,767.00 001 557200 NEZ PERCE AMORT ED WA DL 41,458.00 41,458.00 001 557290 WA ERM AMORTIZATION ED WA DL 3,672,191.00 3,672,191.00 001 557380 IDAHO PCA-DEF ED ID DL (571,428.00)(571,428.00).01 557390 IDAHO PCA AMT ED ID DL 2,171,048.00 2,171,048.00 01 560000 OPER SUPV/ENG ED AN DL 160,210.68 160,210.68 001 560350 GRID WEST RTO DEPOSIT AMORT ED ID DL 5,900.48 5,900.48 001 560350 GRID WEST RTO DEPOSIT AMORT ED WA DL 13,184.44 13,184.44 001 561000 TRANSMISSION OPER-LOAD DISPATCHNG ED AN DL (94.00)(94.00) 001 561210 LOAD DISP - MONITOR AND OPERATE TRANSMISSION SY ED AN DL 105,775.81 105,775.81 001 561310 LOAD DISP - TRANSMISSION SERVICE AND SCHEDULE ED AN DL 72,811.55 72,811.55 001 562000 TRANSMISSION STN EXP ED AN DL 8,706.40 8,706.40 001 563000 TRANSMISSION OPER-O H LINE EXP ED AN DL 37,102.78 37,102.78 001 565000 TRANS OPER-TRANS OF ELECT BY OTHERS ED AN DL 1,205,862.31 1,205,862.31 001 565710 TRANS OF ELECT BY OTHERS ED AN DL 2,030.00 2,030.00 001 566000 MISC TRANSMISSION EXP ED AN DL 574,126.49 574,126.49 001 567000 TRANSMISSION RENTS ED AN DL 12,181.34 12,181.34 001 568000 TRANSMISSION MAINT-SUPV & ENG ED AN DL 35,006.73 35,006.73 001 569000 MAINT TRANMISSION STR ED AN DL 6,374.08 6,374.08 001 569000 MAINT TRANMISSION STR ED WA DL 13,825.66 13,825.66 001 570000 TRANSMISSION MAINT-STATION EQUIP ED AN DL (9,443.21)(9,443.21) 001 571000 TRANSMISSION MAINT-O H LINE EXP ED AN DL 127,721.99 127,721.99 001 571000 TRANSMISSION MAINT-O H LINE EXP ED ID DL 995.84 995.84 001 571000 TRANSMISSION MAINT-O H LINE EXP ED WA DL 17,807.07 17,807.07 001 573000 TRANSMISSION SERVICE MISC PLANT ED AN DL 1,180.21 1,180.21 001 580000 OPER SUPV/ENG ED AN DL 83,448.54 83,448.54 001 580000 OPER SUPV/ENG ED 10 DL 6,858.28 6,858.28 001 580000 OPER SUPV/ENG ED WA DL 13,362.82 13,362.82 001 582000 DISTRIBUTION OPER-STATION EXP ED AN DL 226.96 226.96 001 582000 DISTRIBUTION OPER-STATION EXP ED ID DL 23,932.78 23,932.78 001 582000 DISTRIBUTION OPER-STATION EXP ED WA DL 26,252.45 26,252.45 001 583000 DISTRIBUTION OPER-O H LINE EXP ED AN DL 87,732.60 87,732.60 001 583000 DISTRIBUTION OPER-O H LINE EXP ED 10 DL 50,980.97 50,980.97 001 583000 DISTRIBUTION OPER-O H LINE EXP ED WA DL 73,114.68 73,114.68 001 584000 DISTRIBUTION OPER-U G LINE EXP ED ID DL 6,288.60 6,288.60 001 584000 DISTRIBUTION OPER-U G LINE EXP ED WA DL 11,907.42 11,907.42 001 585000 DISTRIBUTION OPER-STREET LIGHTS ED ID DL 8,259.84 8,259.84 001 585000 DISTRIBUTION OPER-STREET LIGHTS ED WA DL 5,830.17 5,830.17 e001 586000 DISTRIBUTION OPER-METER EXPS ED ID DL 8,304.33 8,304.33 001 586000 DISTRIBUTION OPER-METER EXPS ED WA DL 109,059.02 109,059.02 001 587000 DISTRIBUTION OPER-CUST INSTLL EXP ED 10 DL 48,376.62 48,376.62 001 587000 DISTRIBUTION OPER-CUST INSTLL EXP ED WA DL 40,738.06 40,738.06 001 588000 DISTRIBUTION OPER-MISC ED AN DL 179,016.40 179,016.40 001 588000 DISTRIBUTION OPER-MISC ED ID DL 83,160.86 83,160.86 001 588000 DISTRIBUTION OPER-MISC ED WA DL 213,796.54 213,796.54 001 589000 DISTRIBUTION RENT ED AN DL 50,104.64 50,104.64 001 590000 DISTRIBUTION MAINT-SUPV & ENG ED AN DL 46,346.41 46,346.41 001 590000 DISTRIBUTION MAINT-SUPV & ENG ED 10 DL 13,267.44 13,267.44 001 590000 DISTRIBUTION MAINT-SUPV & ENG ED WA DL 32,175.13 32,175.13 001 591000 MAINT DISTRIBUTION STR ED ID DL 696.02 696.02 001 591000 MAINT DISTRIBUTION STR ED WA DL 18,703.27 18,703.27 001 592000 DISTRIBUTION MAINT-STATION EQUIP ED AN DL 11,510.72 11,510.72 001 592000 DISTRIBUTION MAINT-STATION EQUIP ED ID DL 7,592.68 7,592.68 001 592000 DISTRIBUTION MAl NT-STATION EQUIP ED WA DL 64,718.17 64,718.17 001 593000 DISTRIBUTION MAINT-O H LINE EXP ED ID DL 390,340.05 390,340.05 001 593000 DISTRIBUTION MAINT-O H LINE EXP ED WA DL 853,657.00 853,657.00 001 594000 DISTRIBUTION MAINT -U G LINE EXP ED ID DL 22,045.33 22,04.33 001 594000 DISTRIBUTION MAINT-U G LINE EXP ED WA DL 123,494.83 123,494.83 001 595000 DISTRIBUTION MAINT-TRANSFORMERS ED AN DL 10,938.53 10,938.53 001 595000 DISTRIBUTION MAl NT-TRANSFORMERS ED ID DL 6.668.08 6,668'.08 001 595000 DISTRIBUTION MAINT-TRANSFORMERS ED WA DL 41,239.34 41,239.34 001 596000 DISTRIBUTION MAINT-STREET LIGHTS ED ID DL 14,578.47 14,578.47 001 596000 DISTRIBUTION MAINT-STREET LIGHTS ED WA DL 32,445.82 32,44.82 001 597000 MAINT DIST METER ED ID DL 4,578.88 4,578.88 001 597000 MAINT DIST METER ED WA DL 10,106.18 10,106.18 001 598000 DISTRIBUTION MAINT -MISC ED ID DL 9,271.59 9,271.59 001 598000 DISTRIBUTION MAINT-MISC ED WA DL 19,601.16 19,601.16 001 804000 GAS COSTS-COMMODITY GD AN DL 31,544,369.31 31,544,369.31 001 804000 GAS COSTS-COMMODITY GO 10 DL 682,669.04 682,669.04 001 804000 GAS COSTS-COMMODITY GD OR DL 13,273,142.06 13,273,142.06 001 804000 GAS COSTS-COMMODITY GO WA DL 1,609,568.87 1,609,568.87 001 804001 GAS COSTS-DEMAND GD AN DL 2,000,424.80 2,000,424.80e001804001GAS COSTS-DEMAND GD OR DL 2,020,076.74 2,020,076.74 001 804014 GAS COSTS-GTI CONTRIBUTION GO 10 DL 4,957.22 4,957.22 001 804014 GAS COSTS-GTI CONTRIBUTION GD WA DL 13,338.29 13,338.29 001 804017 GAS COSTS-TRANSACTION FEE GO AN DL 4,284.44 4,284.44 001 804017 GAS COSTS-TRANSACTION FEE GD OR DL 1,416.65 1,416.65 January 2009 StafCPR_001S2 Attachment A.xls Page 13 of 18 001 804600 GAS PURCHASES - FINANCIAL GD AN DL 426,402.91 426,402.91 001 804600 GAS PURCHASES - FINANCIAL GD OR DL 210,019.34 210,019.34 001 804700 GAS COSTS-OFFSYSTEM BOOKOUT GD OR DL 98,240.00 98,240.00 001 805110 AMORTIZE RECOVERABLE GAS COSTS GD ID DL (912,937.00)(912,937.00).01 805110 AMORTIZE RECOVERABLE GAS COSTS GD OR DL (558,783.88)(558,783.88) 01 805110 AMORTIZE RECOVERABLE GAS COSTS GD WA DL (2,020,988.00)(2,020,988.00) 001 805120 DEFER CURRENT UNRECOVERED GAS COSTS GO ID DL (95,040.68)(95,040.68) 001 805120 DEFER CURRENT UNRECOVERED GAS COSTS GD OR DL 1,173,976.14 1,173,976.14 001 805120 DEFER CURRENT UNRECOVERED GAS COSTS GD WA DL 1,839,817.74 1,839,817.74 001 808100 GAS STORAGE WITHDRAWALS GD AN DL 7,244.836.34 7,244,836.34 001 808100 GAS STORAGE WITHDRAWALS GD OR DL 1,644,454.62 1,644,454.62 001 808200 GAS STORAGE INJECTIONS GO AN DL (110,771.84)(110,771.84) 001 808200 GAS STORAGE INJECTIONS GD OR DL 28,160.61 28,160.61 001 811000 GAS USED FOR PRODUCTS EXTRACTION GD AN DL (8,578.15)(8,578.15) 001 811000 GAS USED FOR PRODUCTS EXTRACTION GO OR DL (3,903.00)(3,903.00) 001 813000 OTHER EXPENSE G3 AN DL 98,255.53 98,255.53 001 813000 OTHER EXPENSE G3 AS DL 44,185.08 44,185.08 001 813000 OTHER EXPENSE GD AA DL 142,440.61 142,440.61 001 813000 OTHER EXPENSE GO OS DL (142,440.61)(142,440.61) 001 824000 NAT GAS STORAGE-OTHER EXPENSES GD AN DL 40,853.68 40,853.68 001 837000 NAT GAS STRGE MAINT -OTHER EQUIP GO AN DL 43,164.92 43,164.92 001 870000 OPER SUPVlENG G3 AN DL 37,987.20 37,987.20 001 870000 OPER SUPV/ENG G3 AS DL 17,082.67 17,082.67 001 870000 OPER SUPV/ENG GD AA DL 55,069.87 55,069.87 001 870000 OPER SUPV/ENG GD ID DL 5,740.52 5,740.52 001 870000 OPER SUPV/ENG GD OR DL 8,535.15 8,535.15 001 870000 OPER SUPV/ENG GD OS DL (55,069.87)(55,069.87) 001 870000 OPER SUPVlENG GO WA DL 13,492.05 13,492.05 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP G3 AN DL 4,810.78 4,810.78 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP G3 AS DL 2,163.38 2,163.38 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GO AA DL 6,974.16 6,974.16 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD AN DL 7,790.09 7,790.09 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD ID DL 21,885.60 21,885.60 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GO OR DL 63,507.56 63,507.56 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD OS DL (6,974.16)(6,974.16) 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD WA DL 54,854.25 54,854.25 001 875000 DIST EXP OPER-MEA & REG STAT-GEN GD ID DL 11,169.87 11,169.87 001 875000 DIST EXP OPER-MEA & REG STAT-GEN GD OR DL 33,111.15 33,111.15 e001 875000 DIST EXP OPER-MEA & REG STAT-GEN GD WA DL 4,239.00 4,239.00 001 876000 DIST EXP OPER-MEA & REG STAi-IND GO ID DL 293.00 293.00 001 876000 DIST EXP OPER-MEA & REG STAT -IND GO OR DL 1,853.18 1,853.18 001 876000 DIST EXP OPER-MEA & REG STAT-IND GD WA DL 627.02 627.02 001 877000 DIST EXP OPER-MEA & REG STAT-C G GD ID DL 13,552.73 13,552.73 001 877000 DIST EXP OPER-MEA & REG STAT-C G GD OR DL 435.21 435.21 001 877000 DIST EXP OPER-MEA & REG STAT-C G GD WA DL 5,578.37 5,578.37 001 878000 DIST EXP OPER-MTR & HOUSE REG EXP GD 10 DL 26,616.28 26,616.28 001 878000 DIST EXP OPER-MTR & HOUSE REG EXP GD OR DL 53,375.95 53,375.95 001 878000 DIST EXP OPER-MTR & HOUSE REG EXP GO WA DL 32,522.54 32,522.54 001 879000 DIST EXP OPER-CUST INSTALL EXP G3 AN DL 5,503.80 5,503.80 001 879000 DIST EXP OPER-CUST INSTALL EXP G3 AS DL 2,475.04 2,475.04 001 879000 DIST EXP OPER-CUST INSTALL EXP GD AA DL 7,978.84 7,978.84 001 879000 DIST EXP OPER-CUST INSTALL EXP GD ID DL 68,625.71 68,625.71 001 879000 DIST EXP OPER-CUST INSTALL EXP GD OR DL 77,347.24 77,347.24 001 879000 DIST EXP OPER-CUST INSTALL EXP GD OS DL (7,978.84)(7,978.84) 001 879000 DIST EXP OPER-CUST INSTALL EXP GD WA DL 114,260.53 114,260.53 001 880000 DIST EXP OPER-OTHER EXPENSES G3 AN DL 5,078.50 5,078.50 001 880000 DIST EXP OPER-OTHER EXPENSES G3 AS DL 2,283.78 2,283.78 001 880000 DIST EXP OPER-OTHER EXPENSES GD AA DL 7,362.28 7,362.28 001 880000 DIST EXP OPER-OTHER EXPENSES GO AN DL 40,118.52 40,118.52 001 880000 DIST EXP OPER-OTHER EXPENSES GD ID DL 33,184.31 33,184.31 001 880000 DIST EXP OPER-OTHER EXPENSES GD OR DL 32,531.45 32,531.45 001 880000 DIST EXP OPER-OTHER EXPENSES GD OS DL (7,362.28)(7,362.28) 001 880000 DIST EXP OPER-OTHER EXPENSES GO WA DL 42,342.20 42,342.20 001 881000 DISTRIBTION RENTS G3 AN DL 85.11 85.11 001 881000 DISTRIBTION RENTS G3 AS DL 38.28 38.28 001 881000 DISTRIBTION RENTS GD AA DL 123.39 123.39 001 881000 DISTRIBTlON RENTS GD OS DL (123.39)(123.39) 001 885000 MAINT SUPV/ENG GD ID DL 6,190.31 6,190.31 001 885000 MAINT SUPV/ENG GO OR DL 6,280.27 6,280.27 001 885000 MAINT SUPV/ENG GD WA DL 5,554.76 5,554.76 001 887000 DIST EXP MAINT-MAINS GD ID DL 48,295.10 48,295.10 001 887000 DIST EXP MAINT -MAINS GD OR DL 61,002.89 61,002.89e001887000DIST EXP MAINT-MAINS GD WA DL 49,669.03 49,669.03 001 889000 DIST EXP MAINT-MEA & REG STAT EQP GEN GD ID DL 1,970.87 1,970.87 001 889000 DIST EXP MAINT-MEA & REG STAT EQP GEN GD OR DL 15,612.20 15,612.20 001 889000 DIST EXP MAINT-MEA & REG STAT EQP GEN GD WA DL 4,651.51 4,651.51 001 890000 DIST EXP MAINT -MEA & REG STAT EQP IND GD ID DL 4,969.41 4,969.41 January 2009 StafCPR_001S2 Attachment A.xls Page 14 of 18 001 890000 DIST EXP MAl NT -MEA & REG STAT EQP IND GD OR DL 220.89 220.89 001 890000 DIST EXP MAINT-MEA & REG STAT EQP IND GD WA DL 1,818.52 1,818.52 001 891000 DIST EXP MAINT-MEA & REG STAT EQP C G GD ID DL 7,558.72 7,558.72 001 891000 DIST EXP MAINT -MEA & REG STAT EQP C G GO WA DL 1,796.09 1,796.09.01 892000 DIST EXP MAINT-SERVICES GD AN DL 24,100.15 24,100.15 01 892000 DIST EXP MAINT-SERVICES GO 10 DL 32,565.44 32,565.44 001 892000 DIST EXP MAINT-SERVICES GD OR DL 22,863.36 22,863.36 001 892000 DIST EXP MAINT-SERVICES GD WA DL 30,600.68 30,600.68 001 893000 DIST EXP MAINT-MTRS & HOUSE REG GD AN DL 31,425.87 31,425.87 001 893000 DIST EXP MAINT-MTRS & HOUSE REG GD 10 DL 32,984.77 32,984.77 001 893000 DIST EXP MAINT-MTRS & HOUSE REG GO OR DL 20,227.85 20,227.85 001 893000 DIST EXP MAINT-MTRS & HOUSE REG GD WA DL 146,184.60 146,184.60 001 894000 MAINT OF OTHER DISTRIBUTION EQUIPMENT GD OR DL 14,861.59 14,861.59 001 901000 SUPERVISION CD AA DL 67,160.44 67,160.44 001 901000 SUPERVISION CD OS DL (67,160.43)(67,160.43) 001 901000 SUPERVISION E1 AN DL 35,612.49 35,612.49 001 901000 SUPERVISION G1 AN DL 21,978.25 21,978.25 001 901000 SUPERVISION G1 AS DL 9,569.69 9,569.69 001 902000 METER READING EXP CD AN DL 6,994.18 6,994.18 001 902000 METER READING EXP CD 10 DL 36,312.85 36,312.85 001 902000 METER READING EXP CD OS DL (312,414.14)(312,414.14) 001 902000 METER READING EXP CD WA DL 269,107.11 269,107.11 001 902000 METER READING EXP E2 AN DL 4,324.99 4,324.99 001 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905000 MISC CUST AC EX G1 AN DL 6,524.27 6,524.27 001 905000 MISC CUST AC EX G1 AS DL 2,840.77 2,840.77 001 908000 CUST SVC & INFO EXP-CUST ASST EXP CD AN DL 53,276.98 53,276.98e001908000CUST SVC & INFO EXP-CUST ASST EXP CD OS DL (53,276.98)(53,276.98) 001 908000 CUST SVC & INFO EXP-CUST ASST EXP E2 AN DL 32,944.89 32,944.89 001 908000 CUST SVC & INFO EXP-CUST ASST EXP G2 AN DL 20,332.09 20,332.09 001 908000 CUST SVC & INFO EXP-CUST ASST EXP GO OR DL 194.50 194.50 001 908250 CONSERVATION AMORT GD OR DL 452,445.66 452,445.66 January 2009 StafCPR_001S2 Attachment A.xls Page 15 of 18 001 908600 CUST SVC & INFO EXP ED ID DL 256,395.63 256,395.63 001 908600 CUST SVC & INFO EXP ED WA DL 1,331,727.81 1,331,727.81 001 908600 CUST SVC & INFO EXP GO 10 DL 277,763.20 277,763.20 001 908600 CUST SVC & INFO EXP GD OR DL 39,991.32 39,991.32.01 908600 CUST SVC & INFO EXP GO WA DL 856,766.33 856,766.33 01 908690 AMORT UNBILLED DSM TARIFF RIDER REV ED 10 DL (30,710.00)(30,710.00) 01 908690 AMORT 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18,891.79 18,891.79 001 910000 CUST SVC & INFO EXP-MISC CD OS DL (18,891.79)(18,891.79) 001 910000 CUST SVC & INFO EXP-MISC E2 AN DL 11,682.12 11,682.12 001 910000 CUST SVC & INFO EXP-MISC G2 AN DL 7,209.67 7,209.67 001 912000 SALES EXPENSES-DEMONSTRATING CD AN DL 64,390.26 64,390.26 001 912000 SALES EXPENSES-DEMONSTRATING CD 10 DL (804.81)(804.81) 001 912000 SALES EXPENSES-DEMONSTRATING CD OS DL (63,585.45)(63,585.45) 001 912000 SALES EXPENSES-DEMONSTRATING E2 AN DL 39,817.01 39,817.01 001 912000 SALES EXPENSES-DEMONSTRATING E2 ID DL (497.67)(497.67) 001 912000 SALES EXPENSES-DEMONSTRATING G2 AN DL 24,573.25 24,573.25 001 912000 SALES EXPENSES-DEMONSTRATING G2 ID DL (307.14)(307.14) 001 912000 SALES EXPENSES-DEMONSTRATING G3 AN DL 4,876.62 4,876.62 001 912000 SALES EXPENSES-DEMONSTRATING G3 AS DL 2,123.38 2,123.38 001 912000 SALES EXPENSES-DEMONSTRATING GD AA DL 7,000.00 7,000.00 001 912000 SALES EXPENSES-DEMONSTRATING GD OS DL (7,000.00)(7,000.00) 001 916000 MISC SALES EXPENSES CD AN DL 10,087.04 10,087.04 001 916000 MISC SALES EXPENSES CD ID DL 2,934.95 2,934.95 001 916000 MISC SALES EXPENSES CD OS DL (39,37754)(39,$7754) e001 916000 MISC SALES EXPENSES CD WA DL 26,355.55 26,355.55 001 916000 MISC SALES EXPENSES E2 AN DL 6,237.52 6,237.52 001 916000 MISC SALES EXPENSES E2 10 DL 1,814.89 1,814.89 001 916000 MISC SALES EXPENSES E2 WA DL 16,297.48 16,297.48 001 916000 MISC SALES EXPENSES G2 AN DL 3,849.52 3,849.52 001 916000 MISC SALES EXPENSES G2 10 DL 1,120.06 1,120.06 001 916000 MISC SALES EXPENSES G2 WA DL 10,058.07 10,058.07 001 920000 ADMIN & GEN SALARIES CD AA DL 1,565,217.86 1,565,217.86 001 920000 ADMIN & GEN SALARIES CD AN DL 43,966.94 43,966.94 001 920000 ADMIN & GEN SALARIES CD ID DL 11,128.66 11,128.66 001 920000 ADMIN & GEN SALARIES CD OS DL (1,621,872.35)(1,621,872.35) 001 920000 ADMIN & GEN SALARIES CD WA DL 1,558.88 1,558.88 001 920000 ADMIN & GEN SALARIES E1 AN DL 1,127,645.56 1,127,645.56 001 920000 ADMIN & GEN SALARIES E2 AN DL 34,735.64 34,735.64 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396,627.63 001 921000 OFFICE SUPPLIES & EXPENSES CD AN DL 2,964.16 2,964.16 001 921000 OFFICE SUPPLIES & EXPENSES CD OS DL (399,591.79)(399,591.79) 001 921000 OFFICE SUPPLIES & EXPENSES E1 AN DL 285,746.41 285,746.41e001921000OFFICE SUPPLIES & EXPENSES E2 AN DL 2,341.80 2,341.80 001 921000 OFFICE SUPPLIES & EXPENSES ED AN DL 19,750.71 19,750.71 001 921000 OFFICE SUPPLIES & EXPENSES G1 AN DL 76,731.58 76,731.58 001 921000 OFFICE SUPPLIES & EXPENSES G1 AS DL 34,149.64 34,149.64 001 921000 OFFICE SUPPLIES & EXPENSES G2 AN DL 622.36 622.36 January 2009 StafCPR_001S2 Attachment A.xls Page 16 of 18 001 921000 OFFICE SUPPLIES & EXPENSES G3 AN DL 7.30 7.30 001 921000 OFFICE SUPPLIES & EXPENSES G3 AS DL 3.29 3.29 001 921000 OFFICE SUPPLIES & EXPENSES GO AA DL 10.59 10.59 001 921000 OFFICE SUPPLIES & EXPENSES GO OR DL 5,307.25 5,307.25.01 921000 OFFICE SUPPLIES & EXPENSES GO OS DL (10.59)(10.59) 01 922000 ADMINISTRATIVE EXPENSE TRANSFERRED ED AN DL (2,786.06)(2,786.06) 001 922000 ADMINISTRATIVE EXPENSE TRANSFERRED GD AN DL (1,747.93)(1,747.93) 001 923000 OUTSIDE SERVICES EMPLOYED CD AA DL 1,219,980.60 1,219,980.60 001 923000 OUTSIDE SERVICES EMPLOYED CD OS DL (1,219,980.60)(1,219,980.60) 001 923000 OUTSIDE SERVICES EMPLOYED E1 AN DL 878,922.82 878,922.82 001 923000 OUTSIDE SERVICES EMPLOYED ED AN DL 9,885.22 9,885.22 001 923000 OUTSIDE SERVICES EMPLOYED G1 AN DL 236,017.45 236,017.45 001 923000 OUTSIDE SERVICES EMPLOYED G1 AS DL 105,040.33 105,040.33 001 924000 PROPERTY INSURANCE CD AA DL 114,658.94 114,658.94 001 924000 PROPERTY INSURANCE CD OS DL (114,658.94)(114,658.94) 001 924000 PROPERTY INSURANCE E1 AN DL 82,604.89 82,604.89 001 924000 PROPERTY INSURANCE ED AN DL 16,196.56 16,196.56 001 924000 PROPERTY INSURANCE G1 AN DL 22,181.92 22,181.92 001 924000 PROPERTY INSURANCE G1 AS DL 9,87213 9,87213 001 925100 INJURIES & DAMAGES NON PB CD AA DL 278,667.04 278,667.04 001 925100 INJURIES & DAMAGES NON PB CD AN DL 14,591.19 14,591.19 001 925100 INJURIES & DAMAGES NON PB CD OS DL (293,258.23)(293,258.23) 001 925100 INJURIES & DAMAGES NON PB E1 AN DL 200,762.88 200,762.88 001 925100 INJURIES & DAMAGES NON PB E2 AN DL 11,527.62 11,527.62 001 925100 INJURIES & DAMAGES NON PB ED AN DL 60,011.03 60,011.03 001 925100 INJURIES & DAMAGES NON PB G1 AN DL 53,910.93 53,910.93 001 925100 INJURIES & DAMAGES NON PB G1 AS DL 23,993.23 23,993.23 001 925100 INJURIES & DAMAGES NON PB G2 AN DL 3,063.57 3,063.57 001 925100 INJURIES & DAMAGES NON PB G3 AN DL 325,398.50 325,398.50 001 925100 INJURIES & DAMAGES NON PB G3 AS DL 146,330.26 146,330.26 001 925100 INJURIES & DAMAGES NON PB GD AA DL 471,728.76 471,728.76 001 925100 INJURIES & DAMAGES NON PB GO AS DL 948.00 948.00 001 925100 INJURIES & DAMAGES NON PB GD OS DL (471,728.76)(471,728.76) 001 925110 INJURIES & DAMAGES PAYABLE ACCRUAL GD WA DL (450,000.00)(450,000.00) 001 925200 INJURIES & DAMAGES PB CD AA DL 46,928.63 46,928.63 001 925200 INJURIES & DAMAGES PB CD AN DL 135,934.63 135,934.63 001 925200 INJURIES & DAMAGES PB CD OS DL (182,863.26)(182,863.26) 001 925200 INJURIES & DAMAGES PB E1 AN DL 33,809.26 33,809.26 e001 925200 INJURIES & DAMAGES PB E2 AN DL 107,393.80 107,393.80 001 925200 INJURIES & DAMAGES PB G1 AN DL 9,078.81 9,078.81 001 925200 INJURIES & DAMAGES PB G1 AS DL 4,040.56 4,040.56 001 925200 INJURIES & DAMAGES PB G2 AN DL 28,540.83 28,540.83 001 925300 INJURIES & DAMAGES PB CLEARING ED OS DL (141,324.04)(141,324.04) 001 925300 INJURIES & DAMAGES PB CLEARING GD OS DL (41,539.22)(41,539.22) 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB CD AA DL 32,198.80 32,198.80 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB CD AN DL 29,346.10 29,346.10 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB CD OS DL (61,544.90)(61,544.90) 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB E1 AN DL 23,197.30 23,197.30 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB E2 AN DL 23,184.59 23,184.59 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB ED AN DL 43,386.85 43,386.85 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB G1 AN DL 6,229.18 6,229.18 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB G1 AS DL 2,772.32 2,772.32 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB G2 AN DL 6,161.51 6,161.51 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB GD AS DL 1,006.14 1,006.14 001 926200 EMPLOYEE PENSIONS & BENEFITS PB CD AA DL 3,999,291.75 3,9~9,291. 75 001 926200 EMPLOYEE PENSIONS & BENEFITS PB CD AN DL 144,791.39 144,791.39 001 926200 EMPLOYEE PENSIONS & BENEFITS PB CD OS DL (4,144,083.14)(4,144,083.14) 001 926200 EMPLOYEE PENSIONS & BENEFITS PB E1 AN DL 2,881,249.75 2,881,249.75 001 926200 EMPLOYEE PENSIONS & BENEFITS PB E2 AN DL 114,390.99 114,390.99 001 926200 EMPLOYEE PENSIONS & BENEFITS PB G1 AN DL 773,702.98 773,702.98 001 926200 EMPLOYEE PENSIONS & BENEFITS PB G1 AS DL 34,339.02 344,339.02 001 926200 EMPLOYEE PENSIONS & BENEFITS PB G2 AN DL 30,400.40 30,400.40 001 926300 EMPLOYEE PENSIONS & BENEFITS PB CLEARING ED OS DL (2,992,452.18)(2,992,452.18) 001 926300 EMPLOYEE PENSIONS & BENEFITS PB CLEARING GO OS DL (1,151,630.96)(1,151,630.96) 001 926400 EMPLOYEE PENSIONS & BENEFITS OLD FAS106 ED ID DL 7,398.52 7,398.52 001 926400 EMPLOYEE PENSIONS & BENEFITS OLD FAS106 ED WA DL 20,881.18 20,881.18 001 926400 EMPLOYEE PENSIONS & BENEFITS OLD FAS106 GD WA DL 4,630.08 4,630.08 001 927000 FRANCHISE REQUIREMENTS ED 10 DL 904.46 904.46 001 928000 REGULATORY COMMISSION EXPENSES CD AA DL 74,799.58 74,799.58 001 928000 REGULATORY COMMISSION EXPENSES CD OS DL (74,799.58)(74,799.58) 001 928000 REGULATORY COMMISSION EXPENSES E1 AN DL 53,888.61 53,888.61 001 928000 REGULATORY COMMISSION EXPENSES ED AN DL 182,232.17 182,232.17 e 001 928000 REGULATORY COMMISSION EXPENSES ED ID DL 74.802.45 74,802.45 001 928000 REGULATORY COMMISSION EXPENSES ED WA DL 99,185.69 99,185.69 001 928000 REGULATORY COMMISSION EXPENSES G1 AN DL 14,470.73 14,470.73 001 928000 REGULATORY COMMISSION EXPENSES G1 AS DL 6,440.24 6,440.24 001 928000 REGULATORY COMMISSION EXPENSES GO 10 DL 33,475.84 33,475.84 January 2009 StafCPR_001S2 Attachment A.xls Page 17 of 18 001 928000 REGULATORY COMMISSION EXPENSËS GD OR DL 53,667.12 53,667.12 001 928000 REGULATORY COMMISSION EXPENSES GO WA DL 56,280.15 56,280.15 001 930100 GENERAL ADVERTISING EXPENSE CD OS DL (1,465.00)(1,465.00) 001 930100 GENERAL ADVERTISING EXPENSE CD WA DL 1,465.00 1,465.00.01 930100 GENERAL ADVERTISING EXPENSE E2 WA DL 1,157.41 1,157.41 01 930100 GENERAL ADVERTISING EXPENSE G2 WA DL 307.59 307.59 01 930200 MISC GENERAL EXPENSE CD AA DL 353,518.44 353,518.44 001 930200 MISC GENERAL EXPENSE CD AN DL 21,322.83 21,322.83 001 930200 MISC GENERAL EXPENSE CD 10 DL 16,325.49 16,325.49 001 930200 MISC GENERAL EXPENSE CD OS DL (404,842.50)(404,842.50) 001 930200 MISC GENERAL EXPENSE CD WA DL 13,675.74 13,675.74 001 930200 MISC GENERAL EXPENSE E1 AN DL 254,688.82 254,688.82 001 930200 MISC GENERAL EXPENSE E2 AN DL 16,845.89 16,845.89 001 930200 MISC GENERAL EXPENSE E2 ID DL 12,897.79 12,897.79 001 930200 MISC GENERAL EXPENSE E2 WA DL 10,804.38 10,804.38 001 930200 MISC GENERAL EXPENSE ED AN DL 12,212.06 12,212.06 001 930200 MISC GENERAL EXPENSE G1 AN DL 68,391.68 68,391.68 001 930200 MISC GENERAL EXPENSE G1 AS DL 30,437.94 30,437.94 001 930200 MISC GENERAL EXPENSE G2 AN DL 4,476.94 4,476.94 001 930200 MISC GENERAL EXPENSE G2 ID DL 3,427.70 3,427.70 001 930200 MISC GENERAL EXPENSE G2 WA DL 2,871.36 2,871.36 001 930200 MISC GENERAL EXPENSE G3 AN DL 119,771.36 119,771.36 001 930200 MISC GENERAL EXPENSE G3 AS DL 53,860.65 53,860.65 001 930200 MISC GENERAL EXPENSE GD AA DL 173,632.01 173,632.01 001 930200 MISC GENERAL EXPENSE GO OR DL 2,714.86 2,714.86 001 930200 MISC GENERAL EXPENSE GD OS DL (173,632.01)(173,632.01 ) 001 931000 MISC GENERAL-RENTS CD AA DL 60,922.30 60,922.30 001 931000 MISC GENERAL-RENTS CD AN DL (10,376.00)(10,376.00) 001 931000 MISC GENERAL-RENTS CD ID DL 550.00 550.00 001 931000 MISC GENERAL-RENTS CD OS DL (58,043.88)(58,043.88) 001 931000 MISC GENERAL-RENTS CD WA DL 6,947.58 6,947.58 001 931000 MISC GENERAL-RENTS E1 AN DL 43,890.86 43,890.86 001 931000 MISC GENERAL-RENTS E2 AN DL (8,197.46)(8,197.46) 001 931000 MISC GENERAL-RENTS E2 ID DL 434.52 434.52 001 931000 MISC GENERAL-RENTS E2 WA DL 5,488.87 5,488.87 001 931000 MISC GENERAL-RENTS ED ID DL 1,580.00 1,580.00 001 931000 MISC GENERAL-RENTS ED WA DL 4,090.00 4,090.00 001 931000 MISC GENERAL-RENTS G1 AN DL 11,786.03 11,786.03 e001 931000 MISC GENERA-RENTS G1 AS DL 5,245.41 5,245.41 001 931000 MISC GENERAL-RENTS G2 AN DL (2,178.54)(2,178.54) 001 931000 MISC GENERAL-RENTS G2 10 DL 115.48 115.48 001 931000 MISC GENERAL-RENTS G2 WA DL 1,458.71 1,458.71 001 931000 MISC GENERAL-RENTS GD WA DL 1,181.00 1,181.00 001 935000 MAl NT OF STRUCTURE & IMPROVEMENTS CD AA DL 664,796.43 664,796.43 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD AN DL 36,634.46 36,634.46 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD ID DL 71,385.50 71,385.50 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD OS DL (811,070.82)(811,070.82) 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD WA DL 38,254.43 38.254.43 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS E1 AN DL 478,945.94 478,945.94 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS E2 AN DL 28,942.69 28,942.69 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS E2 ID DL 56,397.40 56,397.40 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS E2 WA DL 30,222.53 30,222.53 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS ED AN DL 154,221.83 154,221.83 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS ED ID DL 12,357.57 12,357.57 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS ED WA DL 9,055.19 9,055.19 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G1 AN DL 128,611.52 128,611.52 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G1 AS DL 57,238.97 57,238.97 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G2 AN DL 7.691.77 7,691.77 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G2 ID DL 14,988.10 14,988.10 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G2 WA DL 8,031.90 8,031.90 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GO AN DL (650.53)(650.53) 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GD AS DL 5,492.23 5,492.23 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GD OR DL 13,009.24 13,009.24 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GD WA DL 15,993.80 15,993.80 0.00 0.00 (0.00) e January 2009 StafCPR_001S2 Attachment A.xls Page 18 of 18 Trial Balance Balance as of 02-28-2009 YTD-Actllul PTD-Actiiul YTD-Actiiul 100901 100901 100902.1 101000 PLANT IN SERVICE OWNED CD AA DL 97,837,228.29 2,364,340.10 100,201,568.39 01 101000 PLANT IN SERVICE OWNED CD AN DL 13,525,845.89 (1,499.48)13,524,346.41 001 101000 PLANT IN SERVICE OWNED CD ID DL 9,702,443.69 2,978.60 9,705,422.29 001 101000 PLANT IN SERVICE OWNED CD WA DL 4,184,617.75 4,184,617.75 001 101000 PLANT IN SERVICE OWNED ED AN DL 1,554,980,585.78 1,139,906.55 1,556,120,492.33 001 101000 PLANT IN SERVICE OWNED ED ID DL 386,171,964.86 1,911,463.57 388,083,428.43 001 101000 PLANT IN SERVICE OWNED ED MT DL 240,015.11 (3,034.29)236,980.82 001 101000 PLANT IN SERVICE OWNED ED WA DL 607,353,245.41 4,400,341.18 611,753,586.59 001 101000 PLANT IN SERVICE OWNED GD AA DL 2,749,122.62 16,958.12 2,766,080.74 001 101000 PLANT IN SERVICE OWNED GD AN DL 34,867,711.41 280,535.42 35,148,246.83 001 101000 PLANT IN SERVICE OWNED GD ID DL 142,532,082.63 208,993.85 142,741,076.48 001 101000 PLANT IN SERVICE OWNED GD OR DL 220,943,761.13 ( 168,223.42)220,775,537.71 001 101000 PLANT IN SERVICE OWNED GD WA DL 255,384,308.16 974,898.23 256,359,206.39 001 101030 KFGS DISALLOWED PLANT/PLANT RETURN ED ID DL (2,063,509.00)(2,063,509.00) 001 101030 KFGS DISALLOWED PLANT/PLANT RETURN ED WA DL (5,247,725.00)(5,247,725.00) 001 101050 BOULDER PARK (BPK) DISALLOWED PLANT ED ID DL (2,600,000.00)(2,600,000.00) 001 101100 PLANT IN SERVICE LEASED CD AA DL 515,853.14 515,853.14 001 101100 PLANT IN SERVICE LEASED CD AN DL 283,484.25 283,484.25 001 101100 PLANT IN SERVICE LEASED GD AN DL 254,354.23 254,354.23 001 101100 PLANT IN SERVICE LEASED GD ID DL 403,189.40 403,189.40 001 101100 PLANT IN SERVICE LEASED GD WA DL 962,301.45 962,301.45 001 105000 PLANT HELD FOR FUTURE USE ED WA DL 1,457,301.91 1,457,301.91 001 105000 PLANT HELD FOR FUTURË USE GD ID DL 174,048.55 174,048.55 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD AA DL 4,827,925.37 (1,176,551.01 )3,651.374.36 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD AN DL 62,405.29 (52,509.09)9,896.20 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD ID DL 93,622.76 46,055.84 139.678.60 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD OR DL 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP CD WA DL 122.49 3,737.86 3,860.35 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP ED AN DL 52,424,939.66 1,735,443.86 54,160,383.52 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP ED ID DL 3,560,229.21 (403,818.57)3,156,410.64 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP ED WA DL 7,182,401.52 (865,370.51 )6,317,031.01 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GD AA DL 24,564.50 (2,449.87)22,114.63 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GD AN DL 299,985.48 (257,832.51 )42,152.97 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GD ID DL 558,241.12 67,276.64 625,517.76 001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GD OR DL 3,151,775.06 (863,662.01 )2,288,113.05 e001 107000 CONSTRUCTION WORK IN PROGRESS-CWIP GD WA DL 2,461,974.34 (186,062.25)2,275,912.09 001 107010 CONSTRUCTION OVERHEAD A&G ZZ ZZ DL 52,059.54 29,570.06 81,629.60 001 107020 CONSTRUCTION OVERHEAD PRODUCTION ZZ ZZ DL 130,734.88 15,817.64 146,552.52 001 107025 SAFETY CLOTHING - PRODUCTION ZZ ZZ DL (474.73)(474.73) 001 107030 CONSTRUCTION OVERHEAD TRANSMISSION ZZ ZZ DL 637,802.69 53,052.34 690,855.03 001 107035 SAFET CLOTHING - TRANSMISSION ZZ ZZ DL (39.97)(39.97) 001 107040 CONSTRUCTION OVERHEAD DISTRIBUTION ZZ ZZ DL (231,216.80)68,216.71 (163,000.09) 001 107045 SAFET CLOTHING - DISTRIBUTION ZZ ZZ DL (2,425.93)(2,425.93) 001 107050 CONSTRUCTION OVERHEAD NORTH GAS ZZ ZZ DL 111,864.60 134,335.24 246,199.84 001 107060 CONSTRUCTION OVERHEAD SOUTH GAS ZZ ZZ DL 87,734.59 75,576.92 163,311.51 001 108000 ACCUMULATED PROVISION DEPRECIATION CD AA DL (6,463,859.47)(503,419.40)(6,967,278.87) 001 108000 ACCUMULATED PROVISION DEPRECIATION CD AN DL (9,613,750.49)4,119.33 (9,609,631.16) 001 108000 ACCUMULATED PROVISION DEPRECIATION CD ID DL (3,089,481.14)(34,008.37)(3,123,489.51 ) 001 108000 ACCUMULATED PROVISION DEPRECIATION CD WA DL (2,019,97235)(11,769.57)(2,031,741.92) 001 108000 ACCUMULATED PROVISION DEPRECIATION ED AN DL (561,405,555.78)(2,541,345.72)(563,946,901.50) 001 108000 ACCUMULATED PROVISION DEPRECIATION ED ID DL (119,679,067.37)(742,103.24)(120,421,170.61 ) 001 108000 ACCUMULATED PROVISION DEPRECIATION ED MT DL (79,449.21 )2,542.09 (76,907.12) 001 108000 ACCUMULATED PROVISION DEPRECIATION ED WA DL (186,251,831.23)(935,076.59)(187,186,907.82) 001 108000 ACCUMULATED PROVISION DEPRECIATION GD AA DL (740,992.89)(10,632.67)(751,625.56) 001 108000 ACCUMULATED PROVISION DEPRECIATION GD AN DL (12,712,671.25)(55,123.60)(12,767,794.85) 001 108000 ACCUMULATED PROVISION DEPRECIATION GD ID DL (41,592,967.23)(280,071.72)(41,873,038.95) 001 108000 ACCUMULATED PROVISION DEPRECIATION GD OR DL (86,778,133.72)1,304,372.54 (85,473,761.18) 001 108000 ACCUMULATED PROVISION DEPRECIATION GD WA DL (87,311,836.37)(450,573.60)(87,762,409.97) 001 108030 ACC AMT KFGS DISALLOWED PLNT/RETURN ED ID DL 1,536,47263 4,410.35 1,540,882.98 001 108030 ACC AMT KFGS DISALLOWED PLNT/RETURN ED WA DL 3,907,414.86 11,215.98 3,918,630.84 001 108050 ACC AMT BPK DISALLOWED PLANT ED ID DL 710,796.53 8,606.85 719,403.38 001 111000 ACC PROVISION AMT OF UTILITY PLANT CD AA DL (11,026,091.26)(422,273.84)(11,44,365.1 0) 001 111000 ACC PROVISION AMT OF UTILITY PLANT CD AN DL (10,107.13)(808.57)(10,915.70) 001 111000 ACC PROVISION AMT OF UTILITY PLANT CD ID DL (4,537.40)(4,537.40) 001 111000 ACC PROVISION AMT OF UTILITY PLANT CD WA DL (8,332.04)(8,332.04) 001 111000 ACC PROVISION AMT OF UTILITY PLANT ED AN DL (4,183,701.70)(58,584.15)(4,242,285.85) 001 111000 ACC PROVISION AMT OF UTILITY PLANT ED WA DL (122,154.29)(301.05)(122,45.34) 001 111000 ACC PROVISION AMT OF UTILITY PLANT GD AA DL .(435,367.43)(7,147.73)(442,515.16) 001 111000 ACC PROVISION AMT OF UTILITY PLANT GD AN DL (242,484.76)(426.90)(242,911.66) 001 111000 ACC PROVISION AMT OF UTILITY PLANT GD ID DL (27,864.51 )(318.70)(28,183.21 ) e001 111000 ACC PROVISION AMT OF UTILITY PLANT GD OR DL (64,086.34)(1,824.92)(65,911.26) 001 111000 ACC PROVISION AMT OF UTILITY PLANT GD WA DL (35,023.53)(387.30)(35,410.83) 001 111100 ACC AMT COLSTRIP AFUDC COMMON PLANT ED ID DL (1,486,298.15)(5,608.67)(1,491,906.82) 001 111100 ACC AMT COLSTRIP AFUDC COMMON PLANT ED WA DL (700,986.59)(2,645.24)(703,631.83) 001 114000 PLANT ACQUISITION ADJUSTMENT GD OR DL 22,211,433.45 22,211,433.45 February 2009 StafCPR_001 S2 Attchment A.xls Page 1 of 18 001 115000 ACC PROV AMT OF PL T ACQUISITION ADJ GD OR DL (19,472,250.61 )(92,547.64)(19,564,798.25) 001 121000 NONUTILliY PROPERTY ZZ ZZ DL 4,992,366.99 457.35 4,992,824.34 001 122000 ACC DEPR NON UTILITY PROPERTY ZZ ZZ DL (892,655.66)(457.11)(893,112.77) 001 123000 INVESTMENT IN SPOKANE ENERGY ZZ ZZ DL 500,000.00 500,000.00.r 123010 INVESTMENT IN AVISTA CAPITAL II ZZ ZZ DL 13,403,000.00 13,403,000.00 01 123100 EQUITY INVESTMENT IN SUBSIDIARIES ZZ ZZ DL 185,233,094.00 5,731.00 185,238,825.00 01 123120 STOCK INVESTMENT IN SUBSIDIARIES ZZ ZZ DL (107,596,333.04)56,780.79 (107,539,552.25) 001 123125 AIQ STOCK COMPENSATION ZZ ZZ DL 37,536.00 37,536.00 75,072.00 001 124350 OTHER INVEST-WZN LOANS SANDPOINT ED ID DL 65,17747 65,17747 001 124600 OTHER INVEST-EXEC DEFERRAL CASH VAL ZZ ZZ DL 11,774,015.76 11,774,015.76 001 124610 INTANGIBLES - GOODWILL & OTHER ZZ ZZ DL (11,774,015.76)(11,774,015.76) 001 124680 OTHER INVESTMENT-WZN LOANS OREGON GD OR DL 43,187.68 2,892.13 46,079.81 001 124900 OTHER INVEST-WNP3 EXCHANGE POWER ED WA DL 79,626,000.00 79,626,000.00 001 124930 OTHER INVEST-AMT WNP3 EXCHANGE ED WA DL (53,696,900.27)(204,169.23)(53,901,069.50) 001 128155 SPECIAL FUNDS-CS2 L TSA ADV-O&M ZZ ZZ DL 1,367,766.81 1,367,766.81 001 128250 SPECIAL FUNDS-EXEC DEF COMP TRUST ZZ ZZ DL 8,325,642.25 (585,955.82)7,739,686.43 001 128300 SPECIAL FUNDS-TRANSMSN SRVC REQUEST ZZ ZZ DL 59,055.86 59,055.86 001 131100 CASH-AVISTA RECEIVABLES ZZ ZZ DL 4,665,001.27 (887,540.21)3,777,461.06 001 131110 CASH-WELLS FARGO ZZ ZZ DL (5,116,561.72)118,162.07 (4,998,399.65) 001 131120 CASH-PAYROLL ZZ ZZ DL 5,000.00 5,000.00 001 131140 CASH-WORKERS COMPENSATION ZZ ZZ DL 390.69 10,070.16 10,460.85 001 134150 OTHER SPEG.IAL DEPOSITS-ENERGY RES ZZ ZZ DL 1,600,000.00 1,600,000.00 001 135100 WORKING FUNDS-EMPLOYEE ZZ ZZ DL 17,958.91 1,800.00 19,758.91 001 135400 WORKING FUND-REAL ESTATE DEPT ZZ ZZ DL 10,000.00 10,000.00 001 135430 WORKING FUND-FLEET MANAGEMENT ZZ ZZ DL 5,000.00 5,000.00 001 135440 WORKING FUND-KETTLE FALLS ZZ ZZ DL 1,600.00 1,600.00 001 135450 WORKING FUND-NOXON ZZ ZZ DL 500.00 500.00 001 135600 WORKING FUND-CS2 ZZ ZZ DL 80,000.00 80,000.00 001 135630 WORKING FUND-COLSTRIP ZZ ZZ DL 962,278.40 182.00 962,460.40 001 136000 TEMPORARY CASH INVESTMENTS ZZ ZZ DL 4,228,239.35 304,500.46 4,532,739.81 001 141150 NOTE RECEIVABLE-FULFILLMENT COMPANY ZZ ZZ DL 64,721.14 646.57 65,367.71 001 142100 CUST ACCT REC-RETAIL SERVICE ZZ ZZ DL 98,235,502.94 10,541,592.66 108,777,095.60 001 142150 CUST ACCT REC-CT FUEL SALES ZZ ZZ DL 4,409,076.89 (1,649,309.39)2,759,767.50 001 142200 CUST ACCT REC-CUSTOMER CONTRACTS ZZ ZZ DL 61,393.01 (1,233.99)60,159.02 001 142500 CUST ACG.T REC-UNBILLED REV ELEC ZZ ZZ DL 39,581,485.00 (5,337,120.00)34,244,365.00 001 142510 CUST ACCT REG.-UNBILLED REV GAS ZZ ZZ DL 41,901,519.00 (10,879,805.00)31,021,714.00 001 142600 CUST ACCT REC-RESALE GAS ZZ ZZ DL 11,157,720.00 2,631,374.02 13,789,094.02 001 142610 CUST AG.CT REC-RESALE ELECTRIC ZZ ZZ DL 25,684,561.02 (527,314.87)25,157,246.15 001 142900 CUST ACCT REC-RECEIVABLE SALE ZZ ZZ DL (7,000,000.00)(5,000,000.00)(12,000,000.00) e001 143020 GST ZZ ZZ DL 4,394,222.59 296,407.66 4,690,630.25 001 143050 OTHER ACCT REC-RETIREE DEDUCTIONS ZZ ZZ DL 877.54 (2,359.54)(1,482.00) 001 143200 OTHER ACCT REC-OTHER MISC ZZ ZZ DL (2.36)(2.36) 001 143210 OTHER ACCT REC-POWER TRANSACTIONS ZZ ZZ DL 695,185.38 372,973.29 1,068,158.67 001 143390 OTHER ACCT REC-WILMINGTON TRUST ZZ ZZ DL 5,109.20 (1,453.79)3,655.41 001 143500 OTHER ACG.T REC-MISCELLANEOUS ZZ ZZ DL 886,901,17 (43,667.19)843,233.98 001 143550 OTHER ACCT REC-DAMAGE CLAIMS ZZ ZZ DL 558,499.24 9,872.29 568,371.53 001 143900 OTHERACCT REC-CIAC CR INST FOR EXPIRED DEVEL ZZ ZZ DL 28,440.00 28,440.00 001 144030 ACC PRV UNCOLL NET OF ACTUAL-DAMAGE ED AN DL (19,792.41)(4,121.69)(23,914.10) 001 144030 ACC PRV UNCOLL NET OF ACTUAL-DAMAGE GD AN DL (4,248.43)836.13 (3,412.30) 001 144030 ACC PRV UNCOLL NET OF ACTUAL-DAMAGE GD OR DL (2,361.45)(714.31)(3,075.76) 001 144200 ACG.UMULATED RETAIL WRITE-OFFS CD ID DL 19,068,436.52 86,811.09 19,155,247.61 001 144200 ACCUMULATED RETAIL WRITE-OFFS CD WA DL 40,833,053.99 153,401.47 40,986,455.46 001 144200 ACCUMULATED RETAIL WRITE-OFFS GD CA DL 964,355.65 964,355.65 001 144200 ACCUMULATED RETAIL WRITE-OFFS GD OR DL 10,914,127.71 38,658.43 10,952,786.14 001 144600 ACCUMULATED RETAIL REINSTATEMENTS CD ID DL (3,368,921.33)(28,897.32)(3,397,818.65) 001 144600 ACCUMULATED RETAIL REINSTATEMENTS CD WA DL (6,677,135.53)(80,422.85)(6,757,558.38) 001 144600 AG.CUMULATED RETAIL REINSTATEMENTS GD CA DL (84,099.44)(84,099.44) 001 144600 ACCUMULATED RETAIL REINSTATEMENTS GD OR DL (1,430,398.07)(19,994.55)(1,450,392.62) 001 144610 ACC PROV FOR UNG.OLLECTIBLES-RESALE ED AN DL (2,727,100.00)(2,727,100.00) 001 144610 ACG. PROV FOR UNCOLLECTIBLES-RESALE GD AA DL (20,000.00)(20,000.00) 001 144700 ACCUMULATED RETAIL RECOVERIES CD ID DL (3,150,368.47)(20,832.64)(3,171,201.11 ) 001 144700 ACG.UMULATED RETAIL RECOVERIES CD WA DL (6,662,888.64)(43,608.34)(6,706,496.98) 001 144700 ACCUMULATED RETAIL RECOVERIES GD CA DL (147,134.91)(50.05)(147,184.96) 001 144700 ACCUMULATED RETAIL RECOVERIES GD OR DL (2,339,111.82)(35,834.36)(2,374,946.18) 001 144990 ACC PROV FOR UNCOLLECTIBLES-RETAIL CD AA DL (51,075,473.17)(372,000.00)(51,447,473.17) 001 145000 NOTES REC ASSOC CO-AVISTA CAPITAL ZZ ZZ DL (4,566,330.08)(361,509.21 )(4,927,839.29) 001 146000 AIR ASSOC CO-GENERAL ZZ ZZ DL 63,864.12 (10,444.84)53,419.28 001 146210 A/R ASSOC CO-COURTYARD ZZ ZZ DL (3,093.00)3,093.00 001 151120 FUEL STOCK COAL-COLSTRIP ZZ ZZ DL 1,398,308.24 125,346.16 1,523,654.40 001 151210 FUEL STOCK HOG FUEL-KFGS ZZ ZZ DL 2,340,136.20 (277,604.19)2,062,532.01 001 154100 PLANT MATERIALS & OPER SUPPLIES ZZ ZZ DL 15,080,394.72 (264,911.64)14,815,483.08 001 154300 PLANT MAT & OPER SUP-COYOTE SPRINGS 2 ZZ ZZ DL 741,586.02 (2,354.78)739,231.24 001 154400 PLANT MAT & OPER SUP-COLSTRIP ZZ ZZ DL 1,910,960.43 6,643.00 1,917,603.43 001 154500 SUPPLY CHAIN RECEIVING INVENTORY ZZ ZZ DLe001154550SUPPLY CHAIN AVERAGE COST VARIANCE ZZ ZZ DL 1,435.24 (1,324.97)110.27 001 154560 SUPPLY CHAIN INVOICE PRICE VARIANCE ZZ ZZ DL 28,594.53 (52,363.47)(23,768.94) 001 163000 STORES EXPENSE UNDISTRIBUTED ZZ ZZ DL 001 163200 STORES EXPENSE-SUPPLY CHAIN INVENTORY ADJ ZZ ZZ DL 837.85 1,167.65 2,005.50 001 164100 GAS STORED UNDERGND"408AVA-JP GD AN DL 18,469,912.63 (14,972,409.85)3,497,502.78 001 164100 GAS STORED UNDERGND-408AVA-JP GD OR DL 364,959.88 (5,592.11)359,367.77 February 2009 StafCPR_001 S2 Attachment A.xls Page 2 of 18 001 164105 GAS STORED UNDERGND-403NWPL-JP GD OR DL 572,687.88 (314,067.49)258,620.39 001 164110 GAS STORED UNDERGND-MIST STORAGE GD OR DL 2,527,371.16 (1,998,796.24)528,574.92 001 164115 GAS STORED UNDERGRND-CLAY BASIN GO AA DL (21,240.24)21,238.67 (1.57) 001 165100 PREPAYMENTS-PREPAID INSURANCE ZZ ZZ DL 4,391,488.57 (415,953.19)3,975,535.38 er 165130 PREPAID ON $ OFF COUPONS ZZ ZZ DL 19,420.47 (659.29)18,761.18 01 165140 PREPAID CFL AND FURNACE COUPONS ZZ ZZ DL 14,153.71 (1,227.25)12,926.46 01 165150 PREPAYMENTS-PREPAID LICENSE FEES ZZ ZZ DL 1,119,428.17 426,366.68 1,545,794.85 001 165180 PREPAYMENTS-CUSTOMER BILLING SUPPLIES ZZ ZZ DL 31,605.95 (9,345.85)22,260.10 001 165200 PREPAYMENTS-POSTAGE METERS ZZ ZZ DL 32,371.12 (11,706.25)20,664.87 001 165210 PREPAYMENTS-RATHDRM MUN DVLPMT ZZ ZZ DL 146,667.00 (13,337.00)133,330.00 001 165230 PREPAYMENTS-MOSCOW OFFICE SALE ZZ ZZ DL 17,612.11 17,612.11 001 165250 COLSTRIP PREPAID ASSET ZZ ZZ DL 279,311.00 33,773.00 313,084.00 001 165260 PREPAYMENTS-SPOKANE TRIBE ZZ ZZ DL 652,359.00 (59,305.00)593,054.00 001 165320 GAS IMBALANCE-AVISTA LDC GD ID DL (313,453.41)337,616.17 24,162.76 001 165320 GAS IMBALANCE-AVISTA LDC GD OR DL 136,07721 319,396.45 455,47366 001 165320 GAS IMBALANCE-AVISTA LDC GD WA DL (729,313.70)789,485.66 60,171.96 001 165340 GAS IMBALANCE-COYOTE SPRINGS 2 ED AN DL 132,792.25 (308,211.46)(175,419.21 ) 001 165350 GAS IMBALANCE-RATHDRUM ED AN DL 224,309.90 (159,154.85)65,155.05 001 165360 GAS IMBALANCE-NORTHEAST CT ED AN DL (8,226.50)8,226.49 (0.01) 001 165370 GAS IMBALANCE-BOULDER PARK ED AN DL 155,347.95 (1,808.32)153,539.63 001 165380 GAS IMBALANCE-KETTLE FALLS CT ED AN DL (19,871.46)17,866.09 (2,005.37) 001 165390 GAS IMBALANCE-KETTLE FALLS GS ED AN DL (8,629.13)8,629.13 001 165550 PREPAYMENTS-WILMINGTON TRUST ZZ ZZ DL 424,784.40 (7,343.75)417,440.65 001 171000 INTEREST & DIVIDENDS RECEIVABLE ZZ ZZ DL 348,981.71 261,317.81 610,299.52 001 172500 RENTS RECEIVABLE-MISCELLANEOUS ZZ ZZ DL 73,373.51 17,407.74 90,781.25 001 172510 RENTS RECEIVABLE-ACCRUED ZZ ZZ DL 647,819.61 126,093.39 773,913.00 001 174500 MISC ASSETS-NONMONETARY PWR EXCHNGE ZZ ZZ DL 147,162.97 (45,409.95)101,753.02 001 175740 DERIVATIVE INSTRASSET-ST MTM ZZ ZZ DL 11,233,727.00 11,233,727.00 001 175750 DERIVATIVE INSTR ASSET -L T MTM ZZ ZZ DL 49,312,596.00 49,312,596.00 001 176100 DERIVATIVE INSTR ASSET-HEDGES ZZ ZZ DL 4,782,202.00 2,212,307.00 6,994,509.00 001 181330 UNAMT DEBT EXP-PCB INSURANCE PREMIUMS ZZ ZZ DL 66,700.00 (8,337.50)58,362.50 001 181750 UNAMT DEBT EXPENSE-TOPRS ZZ ZZ DL 1,804,836.20 (4,138.78)1,800,697.42 001 181860 UNAMT DEBT EXPENSE-L T DEBT ZZ ZZ DL 11,133,631.47 209,770.07 11,343,401.54 001 181950 UNAMT DEBT EXP-DEBT STRATEGIES ZZ ZZ DL 31,531.72 (515.25)31,016.47 001 181960 UNAMT DEBT EXP-RATHDRUM 2005 ZZ ZZ DL 63,751.65 (197.37)E)3,554.28 001 181990 UNAMT DEBT EXP-CONVERTIBLE DEBT ZZ ZZ DL 2,120,558.79 (183,313.97)1,937,244.82 001 182300 REGULATORY ASSET FAS106 CD AN DL 1,851,612.00 (39,396.00)1,812,216.00 001 182301 GUARANTEED RESiDUAL VALUE - AIRPLANE CD AA DL 2,936,173.00 2,936,173.00 001 182305 REG ASSET POST RET L1AB CD AA DL 172,068,57700 (209,170.00)171,859,407.00 e001 182310 REGULATORY ASSET FAS109 UTILITY PLANT CD AA DL 99,465,025.00 99,465,025.00 001 182315 REGULATORY ASSET FAS109 DSIT NON PLANT CD AA DL 3,306,888.00 3,306,888.00 001 182316 REGULATORY ASSET FAS109 DFIT STATE TAX CREDITS CD ID DL 4,498,773.00 4,498,773.00 001 182316 REGULATORY ASSET FAS109 DFIT STATE TAX CREDITS GD OR DL 69,457.00 69,457.00 001 182320 REGULATORY ASSET FAS109 WNP3 ED WA DL 7,866,286.00 7,866,286.00 001 182328 REG ASSET- DECOUPLING SURCHARGE GD WA DL 358,214.01 (97,486.46)260,727.55 001 182330 REGULATORY ASSET AMR CD ID DL 001 182330 REGULATORY ASSET AMR ED ID DL (0.02)(0.02) 001 182340 REGULA TORY ASSET RTO DEPOSIT - ID ED ID DL 206,516.62 (5,900.48)200,616.14 001 182345 REGULATORY ASSET BPA RESIDENTIAL EXCHANGE ED ID DL 165,779.95 74,826.30 240,606.25 001 182345 REGULATORY ASSET BPA RESIDENTIAL EXCHANGE ED WA DL 388,87732 189,027.69 577,905.01 001 182350 REGULATORY ASSET ERM APPROVED FOR RECOVERY ED WA DL 26,154,906.65 (3,175,355.00)22,979,551.65 001 182365 ID WIND GEN AFUDC ED ID DL 42,778.80 7,724.55 50,503.35 001 182372 REGULATORY ASSET WARTSILA UNITS ED ID DL 1,038,27705 1,038,27705 001 182372 REGULATORY ASSET WARTSILA UNITS ED WA DL 1,274,215.25 (12,761.00)1,261,454.25 001 182374 MTM ST REGULATORY ASSET CD AA DL 60,228,970.00 60,228,970.00 001 182376 REGULATORY ASSET FAS 143 ASSET RETIREMENT OBLI(CD AA DL 1,941,572.64 818.49 1,942,391.13 001 182376 REGULATORY ASSET FAS 143 ASSET RETIREMENT OBLIC ED AN DL 1,396,186.26 1,661.75 1,397,848.1 001 182381 REG ASSET AN-CDA LAKE SETTLEMENT ED AN DL 27,742,265.11 (35,135.25)27,707,129.86 001 182382 REG ASSET WA-CDA LAKE SETILEMENT ED WA DL 91,050.53 107,691.66 198,742.19 001 182383 REGULATORY ASSET WORKERS COMP CD AA DL 3,097,168.00 3,097,168.00 001 182384 CS2 LEV RET ED ID DL 1,450,833.00 8,498.00 1,459,331.00 001 182386 REGULATORY ASSET ID PCA DEFERRAL 2 ED ID DL 14,938,414.00 (1,880,713.00)13,057,701.00 001 182387 REGULA TORY ASSET ID PCA DEFERRAL 3 ED ID DL 4,151,315.00 1,077,792.00 5,229,107.00 001 182389 REG ASSET FUTURE PAYMENTS-LAKE CDA ED AN DL 14,000,000.00 14,000,000.00 001 183000 PRELIMINARY SURVEY AND INVESTIGATION ZZ ZZ DL 3,018,628.90 30,157.05 3,048,785.95 001 184055 CLEARING ACCT-RESOURCE ACCT ZZ ZZ DL 001 184057 CLEARING ACCT-ENERGY DLiVERY ACCT ZZ ZZ DL 5,919.26 5,919.26 001 184100 TRANSPORTATION EXPENSES CLEARING ZZ ZZ DL 001 184200 PAYROLL CLEARING ZZ ZZ DL 20,362.38 20,362.38 001 184250 SMALL TOOLS EXPENSE CLEARING ZZ ZZ DL 001 184260 PAYROLL BENEFITS CLEARING ZZ ZZ DL 107,243.93 (106,631.91 )612.02 001 184270 PAYROLL TAXES CLEARING ZZ ZZ DL 689,768.18 (901,488.70)(211,720.52) 001 184500 CLARK FORK RELICENSE EXPENSE ZZ ZZ DL 9,997,118.13 224,641.40 10,221,759.53 001 184999 CLARK FORK RELICENSE EXPENSE CLEARING ZZ ZZ DL (9,985,143.14)(236,616.42)(10,221,759.56)e 001 186000 MISC NON WO SUSPENSE ACCOUNTS ZZ ZZ DL 28,327.00 35,000.00 63,327.00 001 186010 REGULATORY ASSET ERM 100% COMPANY ED WA DL (1,694,625.00)173,136.00 (1,521,489.00) 001 186020 REGULATORY ASSET ERM 100% CONTRA ED WA DL 1,694,625.00 (173,136.00)1,521,489.00 001 186060 UNAMORTIZED ACCTS REC SALE EXPENSE ZZ ZZ DL 17,177.72 (8,588.86)8,588.86 001 186100 REGULATORY ASSET AFUDC ALLOWED ON COLSTRIP CC ED ID DL 2,355,642.00 2,355.642.00 001 186100 REGULATORY ASSET AFUDC ALLOWED ON COLSTRIP CC ED WA DL 1,110,999.00 1,110,999.00 February 2009 Staff_PR_001S2 Attchment A.xls Page 3 of 18 001 186200 VARIOUS SUSPENSE WORKORDERS ZZ ZZ DL 2,619,720.15 1,811,364.36 4,431,084.51 001 186205 PLANT ALLOC OF CLEARING JOURNALS ZZ ZZ DL 2.067,623.22 (64,772.17)2,002,851.05 001 186290 REGULATORY ASSET ERM DEFERRED LAST YEAR ED WA DL 7,249,441.00 25,618.00 7.275,059.00 001 186328 REG ASSET-DECOUPLING DEFERRED REV GD WA DL 821,802.00 196,288.00 1,018,090.00.r 186350 REGULA TORY ASSET RTO DEPOSITS ED WA DL 382,348.87 (13,184.44)369,164.43 01 186360 REGULATORY ASSET-MT LEASE PAYMENTS ED ID DL 2,765,244.00 (30,057.00)2.735,187.00 01 186360 REGULATORY ASSET-MT LEASE PAYMENTS ED WA DL 5,356,622.00 (56,386.00)5,300,236.00 001 186365 REGULATORY ASSET FOR COLSTRIP SETILEMENT ED ID DL 738,101.00 738,101.00 001 186382 REG ASSET ID-CdA LAKE SETLEMENT ED ID DL 25,604.16 34,772.63 60,376.79 001 186400 MISC DEFERRED DEBITS TREASURY SUSPENSE ZZ ZZ DL (17.53)(17.53) 001 186410 MISC DEFERRED DEBITS NSF SUSPENSE ZZ ZZ DL 30,691.40 (11,586.88)19,104.52 001 186460 MISC DEFERRED DEBITS TREASURY SUSPENSE ZZ ZZ DL 1,025.49 (359.51)665.98 001 186700 REGULATORY ASSET CONSERVATION PROGRAM PROJEGD OR DL (10,843.31 )271,631.30 260,787.99 001 186700 REGULATORY ASSET CONSERVATION PROGRAM PROJEIZZ ZZ DL 2,567,166.95 (436,697.31 )2,130,469.64 001 186710 REGULATORY ASSET CONSERVATION PROGRAM PROJEc ED ID DL 1,177,074.08 (106,691.05)1,070,383.03 001 186710 REGULATORY ASSET CONSERVATION PROGRAM PROJEIGD ID DL 245,122.33 (8,428.67)236,693.66 001 186710 REGULATORY ASSET CONSERVATION PROGRAM PROJEGD WA DL 419,575.63 (28,034.42)391,541.21 001 186800 REGULATORY ASSET NEZ PERCE SETLEMENT ED ID DL 470,822.00 (26,767.00)444,055.00 001 186800 REGULATORY ASSET NEZ PERCE SETLEMENT ED WA DL 476,214.00 (43,292.00)432,922.00 001 186820 CLARK FORK RELIC ENSING - ID ED WA DL 001 186860 ID-CLARK FORK PM&Es ED ID DL 001 186870 MISC DEFERRED DEBIT CENTRALIA MINE ENVIROMENTAI ED AN DL 675,990.01 675,990.01 001 186890 CLARK FORK RELICENSING- MT ED WA DL 001 186900 MISC DEFERRED DEBITS CAE SUSPENSE ZZ ZZ DL 100.00 (100.00) 001 186910 MISC DEFERRED DEBIT CSS UNPOSTABLE CASH SUSPE~ZZ ZZ DL (28,163.46)22,416.87 (5,746.59) 001 189860 UNAMT LOSS-REACQ DEBT ZZ ZZ DL 17,153,07772 (182,733.34)16,970,344.38 001 190000 ADFIT MISC-TAX TRUE-UP CD AA DL 0.01 0.01 001 190005 IDAHO ITC CREDIT CARRYFORWARD CD ID DL 8,354.865.00 8,354,865.00 001 190010 OREGON BETC CARRYFORWARD GD OR DL 128,992.00 128,992.00 001 190040 ADFIT IPUC DISALLOWED PLANT ED ID DL 661,221.21 (3,012.40)658,208.81 001 190060 ADFIT DRY CREEK ZZ ZZ DL 223,871.00 223,871.00 001 190070 DFITSERP ZZ ZZ DL 5,136.029.27 17,764.66 5,153,793.93 001 190120 DFIT NONMONETARY POWER EXPENSE ED AN DL 2,312.52 (14,062.85)(11,750.33) 001 190130 DFIT BPA C&RD RECEIPTS ED AN DL 0.50 0.50 001 190140 DFIT DSM TARIFF RIDER ED ID DL (529.272.95)(65,218.78)(594,491.73) 001 190140 DFIT DSM TARIFF RIDER ED WA DL (1,968,631.30)85,262.67 (1,883,368.63) 001 190140 DFIT DSM TARIFF RIDER GO AN DL (2.38)4.29 1.91 001 190140 DFIT DSM TARIFF RIDER GD ID DL (325,618.04)27,354.95 (298,263.09) 001 190140 DFIT DSM TARIFF RIDER GD WA DL (882,683.21 )63,678.57 (819,004.64) e001 190150 ADFIT FAS87 UNFUNDED PENSION CD AA DL (15,633,621.35)451,097.00 ( 15,182,524.35) 001 190151 DFIT SFAS 158 ZZ ZZ DL 63,478,660.00 (99,030.00)63,379,630.00 001 190155 DFIT OFFICER LIFE INSURANCE ZZ ZZ DL 1,431,739.40 (320.95)1,431,418.45 001 190160 DFIT UNBILLED REVENUE ADD-ONS ED ID DL 362,700.40 (40,517.05)322,183.35 001 190160 DFIT UNBILLED REVENUE ADD-ONS ED WA DL 1,006,147.50 (39,293.10)966,854.40 001 190160 DFIT UN BILLED REVENUE ADD-ONS GD ID DL 56,600.30 (17,294.55)39,305.75 001 190160 DFIT UNBILLED REVENUE ADD-ONS GD WA DL 176,746.50 25,348.40 202,094.90 001 190180 ADFIT FAS109 ITC GD AN DL 199,027.00 (2,213.00)196,814.00 001 190200 ADFIT INJURY AND DAMAGE ED AN DL 130,443.62 68,672.78 199,116.40 001 190200 ADFIT INJURY AND DAMAGE GD AN DL 432,782.45 3,254.73 436,037.18 001 190200 ADFIT INJURY AND DAMAGE GD AS DL 167,601.00 167,601.00 001 190200 ADFIT INJURY AND DAMAGE GD OR DL (160,041.18)(395.34)(160,436.52) 001 190220 ADFIT NEZ PERCE ED WA DL 268,988.70 (641.90)268,346.80 001 190230 ADFIT NE TANK SPILL ED AN DL 32,776.37 32,776.37 001 190240 ADFIT WARTSILA UNITS ED ID DL 81,699.80 81,699.80 001 190240 ADFIT WARTSILA UNITS ED WA DL 386,475.25 4,466.35 390,941.60 001 190250 ADFIT OREGON SB 408 GD OR DL 791,179.00 (52,129.00)739,050.00 001 190310 ADFIT DOLLAR ROAD REMEDIATION ZZ ZZ DL 430,268.00 430,268.00 001 190400 ADFIT ID REG CREDITS ED ID DL 252,105.35 (11,983.65)240,121.70 001 190420 ADFIT KF RESERVE ED ID DL 277,910.84 (2,326.00)275,584.84 001 190420 ADFIT KF RESERVE ED WA DL 874,442.38 (7,317.00)867,125.38 001 190500 DFIT ON EQUITY STOCK COMP ZZ ZZ DL 1,364,083.76 (577,059.11)787,024.65 001 190510 DFIT ON LIABILITY STOCK COMP ZZ ZZ DL 167,528.10 (178,459.12)(10,931.02) 001 190540 ADFIT-AVA HOLDING CO FORMATION ZZ ZZ DL 478,657.08 478,657.08 001 190610 ADFIT CIAC DISTRIBUTION ED ID DL 4,584,206.72 30,926.00 4,615,132.72 001 190610 ADFIT CIAC DISTRIBUTION ED WA DL 7,934,738.30 53,530.00 7,988,268.30 001 190610 ADFIT CIAC DISTRIBUTION GD ID DL 399,846.83 1,126.00 400,972.83 001 190610 ADFIT CIAC DISTRIBUTION GD OR DL 256,126.53 1,012.00 257,138.53 001 190610 ADFIT CIAC DISTRIBUTION GD WA DL 951,037.49 2,678.00 953,715.49 001 190615 ADSIT CIAC DISTRIBUTION ED ID DL 221,684.00 5,633.00 227,317.00 001 190615 ADSIT CIAC DISTRIBUTION GD ID DL 23,637.00 514.00 24,151.00 001 190615 ADSIT CIAC DISTRIBUTION GD OR DL 3,296.00 114.00 3,410.00 001 190740 ADFIT - MTM/DERIVATIVE ZZ ZZ DL 42,271,352.45 42,271,352.45 001 190810 ADFIT BAD DEBT RESERVE & WRITE OFF ACTIVITY CD AA DL 1,120,685.45 114,369.15 1,235,054.60 001 190810 ADFIT BAD DEBT RESERVE & WRITE OFF ACTIVITY ED AN DL 954,484.60 954,484.60e001190820ADFIT- Def Comp ACTIVE Execs CD AA DL 1,800,113.29 (360,918.08)1,439,195.21 001 190820 ADFIT- Def Comp ACTIVE Execs ZZ ZZ DL 001 190821 ADFIT- Def Comp RETIRE Execs CD AA DL 60,666.96 (1,582.18)59,084.78 001 190822 ADFIT- Def Comp Exec Stock Incent CD AA DL 49,000.00 49,000.00 001 190830 ADFIT PAID TIME OFF CD AA DL 2,567,390.58 (101,424.63)2,465,965.95 001 190850 ADFIT GAIN GENERAL OFFICE BLDG ED AN DL 200,184.65 (5,719.00)194,465.65 February 2009 StafCPR_001 S2 Attchment A.xls Page 4 of 18 001 190850 ADFIT GAIN GENERAL OFFICE BLDG GD AN DL 66,735.55 (1,906.00)64,829.55 001 191000 RECOVERABLE GAS COSTS AMORTIZED GD ID DL (4,476,811.50)677,582.04 (3,799,229.46) 001 191000 RECOVERABLE GAS COSTS AMORTIZED GD WA DL (8,179,689.66)1,659,572.40 (6,520,117.26) 001 191010 CURR UNRECOV PGA DEFERRED GD ID DL (202,331.75)8,857.47 (193,474.28).01 191010 CURR UNRECOV PGA DEFERRED GD WA DL (2,534,356.78)(2,377,959.91 )(4,912,316.69) 01 191720 INTERVENOR CITIZEN UTILITY BOARD GD OR DL 67,002.61 (6,812.41)60,190.20 01 191721 INTERVENOR PREAUTHORIZED MATCHING GD OR DL 4,684.56 4,684.56 001 191722 INTERVENOR OTHER ISSUES FUND GO OR DL 1,493.48 (242.69)1,250.79 001 191890 DEFERRED GAS COSTS-MARGIN REDUCTION GO OR DL 437,148.64 (51,021.74)386,126.90 001 191905 OR PGA COMMODITY DEFERRAL 111007 GD OR DL 2.270,762.91 762.610.91 3,033,373.82 001 191906 OR PGA DEMAND DEFERRAL 11/2007 GD OR DL (1 ,532,196.57)49,581.80 (1,482,614.77) 001 191907 OREGON PGA COMMODITY AMORTIZATION GD OR DL (5,120,128.84)516,484.39 (4,603,644.45) 001 191908 OREGON PGA DEMAND AMORTIZATION GD OR DL 1,172,599.03 (56,035.16)1,116,563.87 001 201000 COMMON STOCK ISSUED - NO PAR ZZ ZZ DL (756,257,951.53)(28,567.92)(756,286,519.45) 001 211000 MISC PAID IN CAPITAL -AIQ ZZ ZZ DL (19,170,532.00)(19,170,532.00) 001 214000 CAP STOCK EXP - COMMON PUBLIC ISSUE ZZ ZZ DL 13,687,599.48 904,731.18 14,592,330.66 001 214040 TAX BENEFIT - OPTIONS EXERCISED ZZ ZZ DL (5,266,675.29)(515,782.15)(5,782,457.44) 001 214050 STOCK COMP INCENTIVE ACCRUAL ZZ ZZ DL (8,020,087.29)(148,667.04)(8,168,754.33) 001 214060 STOCK COMP - SUBS ZZ ZZ DL (577,648.00)(37,536.00)(615,184.00) 001 215100 APPROPRIATED RETAINED EARNINGS ZZ ZZ DL (1,548,121.00)(1,548,121.00) 001 216000 RETAINED EARNINGS ZZ ZZ DL (251,731,440.04)9,815,272.58 (241,916,167.46) 001 216100 UNAPPROPRIATED UNDIST SUB EARNINGS ZZ ZZ DL 13,585,599.40 (5,731.00)13,579,868.40 001 216150 CORP SUBSIDIARY ACTIVITY ZZ ZZ DL 11,788,603.37 33,802.00 11,822,405.37 001 219100 AOCI - SFAS 158 ZZ ZZ DL 6,044,366.00 (47,952.00)5,996,414.00 001 221160 KETTLE FALLS PC REV BONDS DUE 14 ZZ ZZ DL (4,100,000.00)(4,100,000.00) 001 221300 FMBS - SECURED MTNS - SERIES C ZZ ZZ DL (50,000,000.00)(50,000,000.00) 001 221330 FMBS - SECURED MTNS - SERIES A ZZ ZZ DL (48,000,000.00)(48,000,000.00) 001 221340 FMBS - SECURED MTNS - SERIES B ZZ ZZ DL (5,000,000.00)(5,000,000.00) 001 221360 COLSTRIP 1999B PCBS DUE 2034 ZZ ZZ DL 001 221370 FMBS" 6.125% DUE 09-01-2013 ZZ ZZ DL (45,000,000.00)(45,000,000.00) 001 221390 BONDS ZZ ZZ DL (90,000,000.00)(90,000,000.00) 001 221400 FMBS - 6.25% DUE 12-01-35 ZZ ZZ DL (150,000,000.00)(150,000,000.00) 001 221410 SWAP on FMBS DUE 12-01-35 ZZ ZZ DL (3,977,105.24 )12,313.02 (3,964,792.22) 001 221420 FMBS - 5.70% DUE 07-01-2037 ZZ ZZ DL (150,000,000.00)( 150,000,000.00) 001 221430 SWAP on FMBS DUE 07-01-2037 ZZ ZZ DL 2,910,315.18 (22,591.14)2,887,724.04 001 221440 5.95% FMB's ZZ ZZ DL (250,000,000.00)(250,000,000.00) 001 221450 5.95% FMB'S ZZ ZZ DL 15,051,147.50 (134,385.25)14,916,762.25 001 221460 7.25% FMB'S DUE 2013 ZZ ZZ DL (30,000,000.00)(30,000,000.00) 001 223010 ADVANCE ASSOCIATED-AVISTA CAPITAL II ZZ ZZ DL (113,403,000.00)(113,403,000.00) e001 223300 ADVANCE ASSOCIATED-ADVANTAGE ZZ ZZ DL (1,200,000.00)(1,200,000.00)(2,400,000.00) 001 225000 UNAMORT PREM - 6.25% FMB DUE 2035 ZZ ZZ DL (239,109.64)740.28 (238,369.36) 001 226000 UNAMORT DSCNT-PCB KF 4.1 DUE 2014 ZZ ZZ DL 1,739,901.24 (12,355.19)1,727,546.05 001 228200 ACCUM PROV FOR INJURY & DAMAGES ED AN DL (7,827,355.55)(207,797.72)(8,035,153.27) 001 228200 ACCUM PROV FOR INJURY & DAMAGES GD AN DL (2,458,775.67)(17,645.13)(2,476,420.80) 001 228200 ACCUM PROV FOR INJURY & DAMAGES GD AS DL (599,081.71 )1,129.55 (597,952.16) 001 228210 PAYMENT/REFUND INJURY & DAMAGE ED ID DL 2,175,278.15 437.48 2,175,715.63 001 228210 PAYMENT/REFUND INJURY & DAMAGE ED WA DL 5,279,37740 11,152.30 5,290,529.70 001 228210 PAYMENT/REFUND INJURY & DAMAGE GD CA DL 250,154.25 250,154.25 001 228210 PAYMENT/REFUND INJURY & DAMAGE GD ID DL 612,310.50 518.10 612,828.60 001 228210 PAYMENT/REFUND INJURY & DAMAGE GD OR DL 327,327.46 327,327.46 001 228210 PAYMENT/REFUND INJURY & DAMAGE GD WA DL 609,944.19 7,827.80 617,771.99 001 228300 ACCUM PROV FAS106 POST RET MED WAID ZZ ZZ DL 5,200,115.47 291,544.00 5,491,659.47 001 228301 RETIREE MED UNFUNDED ZZ ZZ DL (21,219,713.00)57,399.00 (21,162,314.00) 001 228310 OTHER DEF CR-SERP ZZ ZZ DL (14,674,369.62)(50,756.17)(14,725,125.79) 001 228311 SERP - UNFUNDED ZZ ZZ DL (4,524,551.00)29,236.00 (4,495,315.00) 001 228320 ACCUM PROV FAS87 ACCUM PEN COST ZZ ZZ DL 12,575,726.00 (1,878,788.00)10,696,938.00 001 228321 PENSION UNFUNDED ZZ ZZ DL (157,958,966.00)211,396.00 (157,747,570.00) 001 228330 HRA - RETIREE ZZ ZZ DL (5,355,912.91 )3,451.28 (5,352,461.63) 001 228331 HRA UNFUNDED - RETIREE ZZ ZZ DL 265,860.00 265,860.00 001 228340 ACCUM PROV MED CLAIMS PAYABLE ZZ ZZ DL (2,550,150.16)118,643.34 (2,431,506.2) 001 228350 OFFICER LIFE INSURANCE ZZ ZZ DL (4,090,686.00)917.00 (4,089,769.00) 001 228351 OFFICER LIFE INSURANCE-UNFUNDED ZZ ZZ DL 2,069,768.00 (15,089.00)2,054,679.00 001 228399 CURRENT PORTION-BENEFIT L1AB ZZ ZZ DL 3,918,854.00 3.918,854.00 001 228410 GUARANTEED RESIDUAL VALUE - AIRPLANE ZZ ZZ DL (2,936,173.00)(2,936,173.00) 001 230000 ASSET RETIREMENT OBLIGATIONS ZZ ZZ DL (4,208,327.41 )(4,208,327.41) 001 231000 NOTES PAYABLE-CURRENT ZZ ZZ DL (260,000,000.00)25,000,000.00 (235,000,000.00) 001 232100 ACCTS PAY-GENERAL ZZ ZZ DL (823,979.83)34,861.09 (789,118.74) 001 232110 ACCTS PAY-POWER TRANSACTIONS ZZ ZZ DL (28.597,500.64)4,377,037.84 (24.220,462.80) 001 232120 ACCTS PAY-PAYROLL OTHER ZZ ZZ DL (85,889.39)(325,754.80)(411,644.19) 001 232130 ACCTS PAY-GAS SUPPLY TRANSACTIONS ZZ ZZ DL (50,319,387.00)11,422,112.52 (38,897,274.48) 001 232140 ACCTS PAY-GAS RESEARCH INSTITUTE ZZ ZZ DL (108,461.44)(14,942.22)(123,403.66) 001 232160 ACCTS PAY-STAMPS ZZ ZZ DL 1,473.00 (394.80)1,078.20 001 232170 ACCTS PAY-BPA TRANSACTIONS ZZ ZZ DL (4,622,998.41 )583,718.48 (4,039,279.93) 001 232180 ACCTS PAY-POLE RENTAL ZZ ZZ DL (187,395.08)118,621.83 (68,773.25)e 001 232200 ACCTS PA~VOUCHERS ZZ ZZ DL (4,542,856.21 )551,847.23 (3,991,008.98) 001 232300 ACCTS PAY-PAYROLL ZZ ZZ DL (3,499,536.28)35,831.25 (3,463,705.03) 001 232370 LIABILITY AWARD INCENTIVE ACCRUAL ZZ ZZ DL (478,651.09)247,678.95 (230,972.14) 001 232380 ACCTS PAY-EMPLOYEE INCENTIVE PLAN ZZ ZZ DL (4,471,334.25)4,402,568.12 (68,766.13) 001 232400 ACCTS PAY-UNCLAIMED FUNDS ZZ ZZ DL (6,793.38)(190.00)(6,983.38) 001 232545 ACCTS PAY-JACKSON PRAIRIE STORAGE ZZ ZZ DL (84,967.00)(79,192.11)(164,159.11) February 2009 StafCPR~001 S2 Attachment A.xls Page 5 of 18 001 232610 ACCTS PAY-COLSTRIP COAL ZZ ZZ DL (1,919,866.7)(947.46)(1,920,813.93) 001 232620 ACCTS PAY-TURBINE GAS ZZ ZZ DL (14,413,178.30)1,951,859.60 (12,461,318.70) 001 232630 ACCTS PAY-COLSTRIP OPERATIONS ZZ ZZ DL (1,502,510.14)336,600.70 (1,165,909.44) 001 232640 ACCTS PAY-KETTLE FALLS HOG FUEL ZZ ZZ DL (500,87246)231,835.76 (269,036.70).01 232650 ACCTS PAY-RESOURCE ACCOUNTING ZZ ZZ DL (10,233,924.10)2,880.00 (10,231,044.10) 01 232660 ACCTS PAY-CS2 OPERATIONS AVA SHARE ZZ ZZ DL (628,599.7)142,606.98 (485,992.79) 01 232670 ACCTS PAY-RESOURCE TRANS FEE ZZ ZZ DL (20,135.21 )13,335.03 (6,800.18) 001 232700 WAIID-PROJECT SHARE ZZ ZZ DL (27,943.47)3,410.94 (24,532.53) 001 232710 W AlID-GIFT CERTIFICATES ZZ ZZ DL (14,885.00)1,860.00 (13,025.00) 001 232800 CUSTOMER REFUNDS PAYABLE-GSS ZZ ZZ DL (2,536.71)(23,578.64)(26,115.35) 001 234000 AlP ASSOC CO-GENERAL ZZ ZZ DL (11,346.83)(2,44.43)(13,795.26) 001 234290 ACAP ACCTS PAY ASSOC CO - NUCLEUS ZZ ZZ DL (20,748.27)793.95 (19,954.32) 001 234390 INTEREST INC PAYABLE-SPOKANE ENERGY ZZ ZZ DL (696,580.52)(696,580.52) 001 235100 CUSTOMER DEPOSITS ZZ ZZ DL (6,328,580.09)52,798.26 (6,275,781.83) 001 235200 MISC BILL DEPOSITS ZZ ZZ DL (225,634.70)76,043.99 (149,590.71) 001 235400 TRANSMISSION SERVICE DEPOSITS ZZ ZZ DL (291,329.05)(291,329.05) 001 236000 TAXES ACCRUED-FEDERAL ZZ ZZ DL 11,057,334.75 (3,057,820.45)7,999,514.30 001 236050 TAXES ACCRUED - STATE ZZ ZZ DL (173,551.11 )(565,839.00)(739,390.11 ) 001 236100 TAXES OTHER THAN INC-WA/ID & ORICA CD ID DL (1,221.63)(1,000.00)(2,221.63) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA CD WA DL (728,213.21 )(3,000.00)(731,213.21 ) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA ED ID DL (2,626,914.89)(41,856.35)(2,668,771.24) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA ED MT DL (4,015,860.10)(666,154.64)(4,682,014.74) 001 236100 TAXES OTHER THAN INC-WA/ID & ORICA ED OR DL 65,833.33 (13,166.67)52,666.66 001 236100 TAXES OTHER THAN INC-WAIID & ORICA ED WA DL (9,919,727.25)(825,440.11 )(10,745,167.36) 001 236100 TAXES OTHER THAN INC-WA/ID & ORICA GD ID DL (895,175.80)(139,356.17)( 1,034,531.97) 001 236100 TAXES OTHER THAN INC-WAID & ORICA GD OR DL (31,588.93)(741,211.09)(772,800.02) 001 236100 TAXES OTHER THAN INC-WAIID & ORICA GD WA DL (4,859,206.83)310,250.17 (4,548,956.66) 001 236100 TAXES OTHER THAN INC-WAlID& ORICA ZZ ZZ DL (20,526.45)3,765.31 (16,761.14) 001 236220 WAIID MOTOR VEHICLE TX - WASHINGTON ZZ ZZ DL 001 236230 WA/ID MOTOR VEHICLE TAX -IDAHO ZZ ZZ DL 001 236240 WAIID MOTOR VEHICLE TAX - MONTANA ZZ ZZ DL 001 236250 MOTOR VEHICLE TAX-OREGON ZZ ZZ DL 001 236500 USE TAX ACCRUAL CD WA DL 22.97 (22.97) 001 236500 USE TAX ACCRUAL ZZ ZZ DL (56,700.02)(47,163.35)(103,863.37) 001 236680 ORICA TAXES ACCRUED BETC-OREGON ZZ ZZ DL 340,153.69 11,621.17 351,774.86 001 236690 OR REGULATORY BETC ZZ ZZ DL 351,469.00 351,469.00 001 237100 INTEREST ACCRUED - L T DEBT ZZ ZZ DL (11,101,995.39)(4,563,386.37)(15,665,381.76) 001 237200 INTEREST ACCRUED - OTHER LIABILITIES ZZ ZZ DL (137,806.11)(75,923.86)(213,729.97) 001 237210 INTEREST ACCRUED" CUST DEPOSITS ZZ ZZ DL (63,821.59)429.35 (63,392.24) e001 238000 DIV DECLARED - COMMON STOCK ZZ ZZ DL 262,97235 (10,112,814.91)(9,849,842.56) 001 241000 PAYROLL TAX PAYABLE ZZ ZZ DL (87,354.20)58,947.14 (28,07.06) 001 241200 SALES TAX PAYABLE CD ID DL (337.99)144.92 (193.07) 001 241200 SALES TAX PAYABLE CD WA DL (3,330.80)2,921.83 (408.97) 001 241200 SALES TAX PAYABLE ZZ ZZ DL (71.41)(71.41) 001 242050 MISC L1AB-MARGIN CALL DEPOSIT ZZ ZZ DL (220,000.00)(220,000.00) 001 242055 MISC L1AB-TITUS ZZ ZZ DL (76,000.00)(76,000.00) 001 242060 MISC L1AB-FOREST USE PERMITS ZZ ZZ DL (155,651.64)(155,651.64) 001 242090 SETTLEMENT PAYABLE ZZ ZZ DL (1,799,905.66)(1,799,905.66) 001 242200 MISC UAB-AUDIT EXP ACC ZZ ZZ DL 311,890.75 16,137.00 328,027.75 001 242300 MISC L1AB-FERC ADMIN FEE ACC ED AN DL (628,000.00)(159,000.00)(787,000.00) 001 242310 MISC L1AB-FERC ELEC ADMIN CHG ED AN DL (83,332.00)(20,833.00)(104,165.00) 001 242375 MISC L1AB-MT LEASE PAYMENTS ZZ ZZ DL (365,050.00)(365,050.00)(730,100.00) 001 242400 STATE COMMISSION FEE ACCRUED CD ID DL (63,859.00)(63,859.00)(127,718.00) 001 242400.STATE COMMISSION FEE ACCRUED CD WA DL (104,934.00)(104,934.00)(209,868.00) 001 242400 STATE COMMISSION FEE ACCRUED GD OR DL (49,016.00)(49,016.00)(98,032.00) 001 242500 MISC L1ABILITY-MISC NON-MON PWR EXCHANGE ZZ ZZ DL (153,769.19)85,589.51 (68,179.68) 001 242600 DSM TARIFF RIDER ED ID DL 1,512,207.39 186,339.37 1,698,546.76 001 242600 DSM TARIFF RIDER ED WA DL 5,624,661.09 (243,607.63)5,381,053.46 001 242600 DSM TARIFF RIDER GD AN DL 6.76 (12.26)(5.50) 001 242600 DSM TARIFF RIDER GO ID DL 930,336.38 (78,157.01 )852,179.37 001 242600 DSM TARIFF RIDER GD WA DL 2,521,951.51 (181,938.77)2,340,012.74 001 242700 MISC L1AB-PAYROLL EQLZN ZZ ZZ DL (11,777,423.49)533,591.49 (11,243,832.00) 001 242770 LOW INCOME ENERGY ASSIST CD WA DL (413,850.14)(413,850.14) 001 242770 LOW INCOME ENERGY ASSIST ED WA DL (1,499,516.75)(86,709.20)(1,586,225.95) 001 242770 LOW INCOME ENERGY ASSIST GD OR DL (85,332.37)(10,921.81 )(96,254.18) 001 242770 LOW INCOME ENERGY ASSIST GD WA DL (796,687.80)(133,499.81 )(930,187.61) 001 242780 AVISTA GRANTS ENG SUSTAIN WSU-ASL CD WA DL (407,924.00)19,482.00 (388,442.00) 001 242790 MISC L1AB-MOBIUS CD WA DL (450,000.00)(450,000.00) 001 242830 WORKERS COMP REGULATORY LIABILITY ZZ ZZ DL (3,097,168.00)(3,097,168.00) 001 242900 ACCTS PAYABLE INVENTORY ACCRUALS-SC ZZ ZZ DL (739,109.44)369,963.48 (369,145.96) 001 242910 ACCTS PAYABLE EXPENSE ACCRUAL-SC ZZ ZZ DL (1,259,754.90)152,726.62 (1,107,028.28) 001 242999 CURRENT PORTION-BENEFIT L1AB ZZ ZZ DL (3,918,854.00)(3,918,854.00) 001 243000 OBLIGATION UNDER CAPITAL LEASES- CURRENT ZZ ZZ DL (50,009.90)25,291.38 (24,718.52) 001 243100 CURR PORTION OF LONG TERM DEBT ZZ ZZ DL (17,000,000.00)(17,000,000.00)e 001 244740 DERIVATIVE INSTR L1AB-ST MTM ZZ ZZ DL (71,462,697.00)(71,462,697.00) 001 244750 DERIVATIVE INSTR L1AB-L T MTM ZZ ZZ DL (7,140,857.00)(7,140,857.00) 001 245745 DERIV INSTR L1AB - FX HEDGE ZZ ZZ DL (231,386.59)(231,386.59) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT CD M DL 318.00 (318.00) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT CD ZZ DL (318.00)318.00 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT ED ID DL (892,059.23)2,539.00 (889,520.23) February 2009 StafCPR_001S2 Attachment A.xls Page 6 of 18 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT ED WA DL (245,877.50)1.580.00 (244,297.50) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT GD 10 DL (73,557.60)(73,557.60) 001 252000 CUSTOMER ADVANCE ASSIGNED TO PLANT GD WA DL (37,833.74)(37,833.74) 001 253080 OTHER DEF CR-PACIFICORP CAPACITOR ED AN DL (3,905.00)781.00 (3,124.00).01 253110 OTR DEF CR-REG LIAB CENTRALIA ENVIRON ED AN DL (963,878.89)(963,878.89) 01 253120 DEF CR- RATHDRUM REFUND ED AN DL (372,045.43)2,818.53 (369,226.90) 01 253130 OTHER DEF CR-NE TANK SPILL ED AN DL (93,646.77)(93,646.77) 001 253140 OTH DEf CR-ADV BILLS POLE RENTALS ZZ ZZ DL (176,349.07)35,269.80 (141,079.27) 001 253150 OTHER DEF CR-CS2 GE L TSA ED AN DL (4,744,182.13)(4,744,182.13) 001 253170 OTHER DEF CREDITS-IR SWAPS ZZ ZZ DL (4,782,202.00)(2,212,307.00)(6,994,509.00) 001 253650 OTHER DEF CR-REGULATORY ACCRUALS ZZ ZZ DL (4,000,000.00)(4,000,000.00) 001 253850 DEF GAIN ON BLDG SALEIEASEBACK ELEC ED AN DL (571,935.00)16,341.00 (555,594.00) 001 253850 DEF GAIN ON BLDG SALE/LEASEBACK ELEC GD AN DL (190,645.00)5,447.00 (185,198.00) 001 253890 ID - CLARK FORK RELIC ED ID DL 1,203,325.69 (20,428.46)1,182,897.23 001 253900 DEF CR-DEF COMP RETIRE EXECS ZZ ZZ DL (173,334.23)4,520.51 (168,813.72) 001 253910 DEF CR-DEF COMP ACTIVE EXECS ZZ ZZ DL (8,325,642.27)470,191.54 (7,855,450.73) 001 253920 DEF CR-EXEC STOCK INCENTIVE PLAN ZZ ZZ DL (140,000.00)(140,000.00) 001 253990 AMT UNBILLED REV ADD-NS ED ID DL (1,036,287.00)115,763.00 (920,524.00) 001 253990 AMT UNBILLED REV ADD-ONS ED WA DL (2,874,708.00)112,266.00 (2,762,442.00) 001 253990 AMT UNBILLED REV ADD-ONS GD ID DL (161,716.00)49,413.00 (112,303.00) 001 253990 AMT UNBILLED REV ADD-ONS GD WA DL (504,990.00)(72,424.00)(577,414.00) 001 254005 REGULATORY LIABILITY, IDAHO ITC NET CD ID DL (8,354,865.00)(8,354,865.00) 001 254010 REGULATORY LIABILITY, OREGON BETC NET GD OR DL (128,992.00)(128,992.00) 001 254028 REG LIABILITY-DEFERRED GAS EXCHANGE GD AN DL (1,141,284.36)456,521.74 (684,762.62) 001 254180 FAS109 -ITC - REGULATORY UAB GD AN DL (199,027.00)2,213.00 (196,814.00) 001 254220 NEZ PERCE REGULATORY LIABILITY ED WA DL (768,562.00)1,834.00 (766,728.00) 001 254250 OTHER REG L1AB - OREGON SB 408 GD OR DL (2,260,511.00)148,939.00 (2,111,57200) 001 254300 REG L1ABILITY-CCX CR-ID ED ID DL (720,301.00)34,239.00 (686,062.00) 001 254750 MTM L T REGULATORY LIABILITY CD AA DL (42,171,739.00)(42,171,739.00) 001 255000 DEF INVESTMENT TAX CREDITS GD ID DL (130,599.00)1,557.00 (129,042.00) 001 255000 DEF INVESTMENT TAX CREDITS GD WA DL (239,020.00)2,552.00 (236,468.00) 001 257000 UNAMORTIZED GAIN ON REACQUIRED DEBT ZZ ZZ DL (3,213,138.06)24,235.09 (3,188,902.97) 001 282190 ADFIT NON-UTILITY PLANT ZZ ZZ DL (58,548.47)(373.00)(58,921.47) 001 282380 ADFIT SANDPOINT ACQUISITION - NONOP ZZ ZZ DL 133,493.10 (13,362.00)120,131.10 001 282400 ADSIT CD AA DL (731,162.29)(4,222.00)(735,384.29) 001 282400 ADSIT CD AN DL (163,741.85)(1,188.00)(164,929.85) 001 282400 ADSIT ED AN DL (8,621,328.80)(62,892.00)(8,684,220.80) 001 282400 ADSIT ED ID DL 24,175.00 24,175.00 001 282400 ADSIT GD AA DL 170.00 170,00 e001 282400 ADSIT GD AN DL (1,938,741.67)(14,094.00)( 1,952,835.67) 001 282400 ADSIT GD AS DL (14,785.00)(14,785.00) 001 282400 ADSIT GD ID DL (3,194.00)(3,194.00) 001 282400 ADSIT GD OR DL (771,726.07)(10,139.00)(781,865.07) 001 282680 ADFIT OREGON WPNG ACQUISITON - NONOP GD OR DL (1,166,368.12)4,050.00 (1,162,318.12) 001 282900 ADFIT CD AA DL (10,225,547.53)(83,265.00)(10,308,812.53) 001 282900 ADFIT CD AN DL (1,624,071.33)(25,126.00)(1,649,197.33) 001 282900 AD FIT ED AN DL (244,497,049.74)(925,512.00)(245,422,561.74) 001 282900 ADFIT GD AN DL (45,685,831.45)(286,033.00)(45,971,864.45) 001 282900 ADFIT GD OR DL (21,183,156.87)(213,218.00)(21,396,374.87) 001 283000 ADFIT MISC-TAX TRUE-UP CD AA DL (0.06)(0.06) 001 283000 ADFIT MISC-TAX TRUE-UP ED WA DL (9,915.00)(9,915.00) 001 283005 DFIT-IDAHO ITC CREDIT CARRYFORWARD CD ID DL (1,644,027.00)(1,644,027.00) 001 283005 DFIT- IDAHO ITC CREDIT CARRYFORWARD ZZ ZZ DL (2,854,746.00)(2,854,746.00) 001 283010 DFIT- OREGON BETC CARRYFORWARD GD OR DL 20,837.00 20,837.00 001 283010 DFIT- OREGON BETC CARRYFORWARD ZZ ZZ DL (90,294.00)(90,294.00) 001 283040 ADFIT CS2 RET ED ID DL (507,795.20)(2,974.30)(510,769.50) 001 283070 DFIT -INTEREST RATE SWAPS AMORT ZZ ZZ DL (4,894,525.88)50,632.18 (4,843,893.70) 001 283080 ADFIT CLARK FORK PM&E ED ID DL (421,161.47)7,149.96 (414,011.51 ) 001 283090 ADFIT NEZ PERCE ED 10 DL (164,826.05)9,368.45 (155,457.60) 001 283120 ADFITWNP3 ED WA DL (4,659,871.00)36,692.00 (4,623,179.00) 001 283150 FAS 106-CURRENT CD AA DL (3,938.25)(70,828.37)(74,766.62) 001 283150 FAS 106-CURRENT ED ID DL (121,726.64)2,589.48 (119,137.16) 001 283150 FAS 106-CURRENT ED WA DL (343,513.13)7,308.41 (336,204.72) 001 283150 FAS 106-CURRENT GD WA DL (76,144.29)1,620.53 (74,523.76) 001 283151 DFIT REG ASSET - SFAS 158 ZZ ZZ DL (60,224,001.00)73,210.00 (60,150,791.00) 001 283170 ADFIT FAS109 UTILITY PLANT CD AA DL (99,465,025.00)(99,465,025.00) 001 283180 ADFIT FAS109 WNP3 ED WA DL (7,866,286.00)(7,866,286.00) 001 283200 ADFIT COLSTRIP PCB ED AN DL (640,761.80)5,901.00 (634,860.80) 001 283280 ADFITERM ED WA DL (11,691,520.80)1,102,407.95 (10,589,112.85) 001 283328 ADFIT DECOUPLING DEFERRED REV GD WA DL (413,005.66)(34,580.54)(447,586.20) 001 283330 ADFITPGA GD AN DL 399,449.52 (159,782.61)239,666.91 001 283330 ADFITPGA GD ID DL 1,637,699.28 (240,253.87)1,397,445.41 001 283330 ADFIT PGA GD OR DL 944,524.31 (425,097.79)519,426.52 001 283330 ADFIT PGA GD WA DL 3,749,916.15 251,435.59 4,001,351.74e001283350ADFIT RTO DEPOSITS ED ID DL (72,280.75)2,065.17 (70,215.58) 001 283350 ADFIT RTO DEPOSITS ED WA DL (133,822.46 )4,614.55 (129,207.91 ) 001 283355 ADFIT-ID WIND GEN AFUDC ED AN DL (12,318.06)(12,318.06) 001 283355 ADFIT-ID WIND GEN AFUDC ED ID DL (2,654.52)(2,703.59)(5,358.11) 001 283365 ADFIT- MT LEASE PAYMENTS ED ID DL (967,834.85)10,519.95 (957,314.90) 001 283365 ADFIT- MT LEASE PAYMENTS ED WA DL (1,874,818.40)19,735.10 (1,855,083.30) February 2009 Staff_PR_001S2 Attachment A.xls Page 7 of 18 001 283366 ADFIT- COLSTRIP SETTEMENT ED ID DL (258,335.00)(258,335.00) 001 283366 ADFIT- COLSTRIP SETTLEMENT ED WA DL (0.30)(0.30) 001 283380 ADFITPCA ED ID DL (6,681,405.50)281,022.35 (6,400,383.15) 001 283382 ADFIT -GDA LAKE SETTLEMENT ED AN DL (9,709,792.79)12,297.34 (9,697,495.45).01 283382 ADFIT -GDA LAKE SETLEMENT ED ID DL (8,961.46)(12,170.42)(21,131.88) 01 283382 ADFIT -GDA LAKE SETTLEMENT ED WA DL (31,867.69)(37,692.08)(69,559.77) 01 283450 ADFIT BPA RES EXCHANGE ED ID DL (58,022.98)(26,189.21)(84,212.19) 001 283450 ADFIT BPA RES EXCHANGE ED WA DL (136,107.06)(66,159.69)(202,266.75) 001 283700 ADFIT PGE MONETIZATION ZZ ZZ DL (27,359,639.52)300,542.27 (27,059,097.25) 001 283710 DSMPROGRAM GD OR DL 3,795.16 (95.070.96)(91,275.80) 001 283720 ADFITDSM ED ID DL (411,975.88)37,341.87 (374,634.01 ) 001 283720 ADFITDSM GD ID DL (85,793.18)2,950.03 (82,843.15) 001 283720 ADFITDSM GD WA DL (146,851.22)9,812.05 (137,039.17) 001 283740 ADFIT" MTM/DERIVATIVE ZZ ZZ DL (42,271,352.45)(42,271,352.45) 001 283850 ADFIT FMB & MTN REDEEMED CD AA DL (4,238,209.57)49,573.39 (4,188,636.18) 001 283950 ADSIT-OTHER ZZ ZZ DL (3,306,888.00)(3,306,888.00) 001 403000 DEPRECIATION EXPENSE CD AA DL 483,438.51 502,505.54 985,944.05 001 403000 DEPRECIATION EXPENSE CD AN DL 56,898.27 56,732.00 113,630.27 001 403000 DEPRECIATION EXPENSE CD ID DL 33,081.23 32,422.06 65,503.29 001 403000 DEPRECIATION EXPENSE CD OS DL (581,341.68)(600,530.33)(1,181,872.01 ) 001 403000 DEPRECIATION EXPENSE CD WA DL 7,923.67 8,870.73 16,794.40 001 403000 DEPRECIATION EXPENSE E1 AN DL 348,288.44 362,025.09 710,313.53 001 403000 DEPRECIATION EXPENSE E2 AN DL 44,951.91 44,820.55 89,772.46 001 403000 DEPRECIATION EXPENSE E2 ID DL 26,135.49 25,614.72 51,750.21 001 403000 DEPRECIATION EXPENSE E2 WA DL 6,260.02 7,008.23 13,268.25 001 403000 DEPRECIATION EXPENSE ED AN DL 3,169,154.97 3,172,986.12 6,342,141.09 001 403000 DEPRECIATION EXPENSE ED ID DL 805,122.50 808,599.09 1,613,721.59 001 403000 DEPRECIATION EXPENSE ED MT DL 497.95 492.20 990.15 001 403000 DEPRECIATION EXPENSE ED WA DL 1,404,042.42 1,412,201.31 2,816,243.73 001 403000 DEPRECIATION EXPENSE G1 AN DL 93,526.01 97,214.72 190,740.73 001 403000 DEPRECIATION EXPENSE G1 AS DL 41,624.06 43,265.73 84,889.79 001 403000 DEPRECIATION EXPENSE G2 AN DL 11,946.36 11,911.45 23,857.81 001 403000 DEPRECIATION EXPENSE G2 ID DL 6,945.74 6,807.34 13,753.08 001 403000 DEPRECIATION EXPENSE G2 WA DL 1,663.65 1,862.50 3,526.15 001 403000 DEPRECIATION EXPENSE G3 AN DL 7,293.05 7,334.42 14,627.47 001 403000 DEPRECIATION EXPENSE G3 AS DL 3,279.65 3,298.25 6,577.90 001 403000 DEPRECIATION EXPENSE GD AA DL 10,57270 10,632.67 21,205.37 001 403000 DEPRECIATION EXPENSE GD AN DL 60,317.20 53,521.97 113,839.17 001 403000 DEPRECIATION EXPENSE GD ID DL 279,225.54 279,606.04 558,831.58 e001 403000 DEPRECIATION EXPENSE GD OR DL 305,120.59 300,062.76 605,183.35 001 403000 DEPRECIATION EXPENSE GD OS DL (10,572.70)(10,632.67)(21,205.37) 001 403000 DEPRECIATION EXPENSE GD WA DL 505,855.67 506,902.03 1,012.757.70 001 404000 AMORT OF LIMITED TERM PLANT CD AA DL 417.968.83 422,273.84 840,242.67 001 404000 AMORT OF LIMITED TERM PLANT CD AN DL 808.57 808.57 1,617.14 001 404000 AMORT OF LIMITED TERM PLANT CD OS DL (418,777.40)(423,082.42)(841,859.82) 001 404000 AMORT OF LIMITED TERM PLANT E1 AN DL 301,121.46 304,222.97 605,344.43 001 404000 AMORT OF LIMITED TERM PLANT E2 AN DL 638.80 638.80 1,277.60 001 404000 AMORT OF LIMITED TERM PLANT ED AN DL 57,943.50 58,584.15 116,527.65 001 404000 AMORT OF LIMITED TERM PLANT ED WA DL 301.05 301.05 602.10 001 404000 AMORT OF LIMITED TERM PLANT G1 AN DL 80,860.25 81,693.10 162,553.35 001 404000 AMORT OF LIMITED TERM PLANT G1 AS DL 35,987.12 36,357.78 72,344.90 001 404000 AMORT OF LIMITED TERM PLANT G2 AN DL 169.77 169.77 339.54 001 404000 AMORT OF LIMITED TERM PLANT G3 AN DL 4,930.50 4,930.50 9,861.00 001 404000 AMORT OF LIMITED TERM PLANT G3 AS DL 2,217.23 2,217.23 4,434.46 001 404000 AMORT OF LIMITED TERM PLANT GD AA DL 7,147.73 7,147.73 14,295.46 001 404000 AMORT OF LIMITED TERM PLANT GD AN DL 149.12 426.90 576.02 001 404000 AMORT OF LIMITED TERM PLANT GD ID DL 318.70 318.70 637.40 001 404000 AMORT OF LIMITED TERM PLANT GD OR DL 1,824.92 1,824.92 3,649.84 001 404000 AMORT OF LIMITED TERM PLANT GD OS DL (7,147.73)(7,147.73)(14,295.46) 001 404000 AMORT OF LIMITED TERM PLANT GD WA DL 387.30 387.30 774.60 001 405930 AMORT OF WNP3 EXCHANGE POWER ED WA DL 204,169.23 204,169.23 408,338.46 001 406100 AMORT PLANT ACQ ADJ-COLSTRIP ED ID DL 5,608.67 5,608.67 11,217.34 001 406100 AMORT PLANT ACQ ADJ-COLSTRIP ED WA DL 2,645.24 2,645.24 5,290.48 001 407329 REG DEBIT AMT DECOUPLING SURCHARGE GD WA DL 123,855.65 99,323.31 223,178.96 001 407330 REG DEBIT OREGON SB 408 GD OR DL 65,608.00 64,781.00 130,389.00 001 407380 AMORT WARTSILA UNITS ED WA DL 12,761.00 12,761.00 25,522.00 001 407382 REG DEBIT AMT CDA SETTLEMENT ED AN DL 25,711.09 51,437.30 77,148.39 001 407400 REG CREDIT- CCX CREDIT AMORT ED ID DL (35,40.00)(35,440.00)(70,880.00) 001 407403 AMORT EXP KETTLE FALLS WA DISALLOW ED WA DL (11,215.98)(11,215.98)(22,431.96) 001 407405 AMORT EXP BOULDER PARK DISALLOWED PLANT ED ID DL (8,606.85)(8,606.85)(17,213.70) 001 407420 AMORT CS2 LEV R ED ID DL (8,498.00)(8,498.00)(16,996.00) 001 407428 REG CREDIT DECOUPLING DEF REV GD WA DL (231,865.00)(196,288.00)(428,153.00) 001 407431 REG CREDIT OR SB 408 GD OR DL (256,874.00)(213,720.00)(470,594.00) 001 407450 AMORT BPA RX ED ID DL (89,152.00)(74,550.00)(163,702.00)e 001 407450 AMORTBPA RX ED WA DL (215,154.00)(187,320.00)(402,474.00) 001 407482 REG CREDIT AMT LAKE CDA SETTLEMENT ED ID DL (9,148.01)(18,301.39)(27,449.40) 001 407482 REG CREDIT AMT LAKE CDA SETTLEMENT ED WA DL (16,563.08)(33,135.91 )(49,698.99) 001 407499 AMORT SCH 59 BPA RES EXCH CREDIT ED ID DL 13,388.00 7,348.00 20,736.00 001 407499 AMORT SCH 59 BPA RES EXCH CREDIT ED WA DL 25,229.00 26,231.00 51,460.00 001 408110 TAXES OTHER THAN INC-STATE EXCISE ED WA DL 1,590,996.39 1,989,315.05 3,580,311.44 February 2009 StafCPR_001 S2 Attachment A.xls Page 8 of 18 001 408110 TAXES OTHER THAN INC-STATE EXCISE GD WA DL 1,843,670.15 1,148,405.17 2,992,075.32 001 408120 TAXES OTHER THAN INC-MUN/OCCUPATION ED ID DL 316,881.48 274,885.61 591,767.09 001 408120 TAXES OTHER THAN INC-MUN/OCCUPATION ED WA DL 1,606,739.81 1,529,465.13 3,136,204.94 001 408120 TAXES OTHER THAN INC-MUN/OCCUPATION GD ID DL 305,459.03 243,255.29 548,714.32.01 408120 TAXES OTHER THAN INC-MUN/OCCUPATION GD OR DL 774,118.95 638,03.59 1,412,522.54 01 408120 TAXES OTHER THAN INC-MUN/OCCUPATION GD WA DL 1,485,918.64 1,279,11.94 2,765,330.58 01 408140 TAXES OTHER THAN INC-STATE KWH ED ID DL 38,023.92 18,025.21 56,049.13 001 408140 TAXES OTHER THAN INC-STATE KWH ED MT DL 96,211.00 82,821.64 179,032.64 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED AN DL 324.68 572.98 897.66 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED ID DL 83,525.00 83,525.00 167,050.00 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED MT DL 338,333.00 338,333.00 676,666.00 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED OR DL 11,916.67 11,916.67 23,833.34 001 408150 TAXES OTHER THAN INC-PROD PROPERTY ED WA DL 164,225.00 164,225.00 328,450.00 001 408160 TAXES OTHER THAN INC-MISC CD AA DL 001 408160 TAXES OTHER THAN INC-MISC ED MT DL (22,146.61)820.00 (21,326.61 ) 001 408170 TAXES OTHER THAN INC-DIST PROPERTY ED ID DL 136,424.00 136,424.00 272,848.00 001 408170 TAXES OTHER THAN INC-DIST PROPERTY ED WA DL 284,657.00 284,657.00 569,314.00 001 408170 TAXES OTHER THAN INC-DIST PROPERTY GD ID DL 64,750.00 64,750.00 129,500.00 001 408170 TAXES OTHER THAN INC-DIST PROPERTY GD OR DL 155,166.67 155,166.67 310,333.34 001 408170 TAXES OTHER THAN INC-DIST PROPERTY GD WA DL 142,500.00 142,500.00 285,000.00 001 408180 TAXES OTHER THAN INC-T~ANS PROP TAX ED ID DL 58,468.00 58,468.00 116,936.00 001 408180 TAXES OTHER THAN INC-TRANS PROP TAX ED MT DL 245,000.00 245,000.00 490,000.00 001 408180 TAXES OTHER THAN INC-TRANS PROP TAX ED OR DL 1,250.00 1,250.00 2,500.00 001 408180 TAXES OTHER THAN INC-TRANS PROP TAX ED WA DL 98,535.00 98,535.00 197,070.00 001 408200 TAXES OTHER THAN INCOME - OTHER INCOME AND DEDIZZ ZZ DL 5,808.69 2,639.99 8,448.68 001 408250 TAXES OTHER THAN INC-NON OP PROP CD ID DL 1,000.00 1,000.00 2,000.00 001 408250 TAXES OTHER THAN INC-NON OP PROP CD WA DL 3,000.00 3,000.00 6,000.00 001 409000 FEDERAL INCOME TAXES ED AN DL 4,243,902.00 3,342,904.00 7,586,806.00 001 409000 FEDERAL INCOME TAXES GD AN DL 1,197,024.00 1,238,007.00 2,435,031.00 001 409000 FEDERAL INCOME TAXES GD OR DL 562,557.00 (458,214.00)104,343.00 001 409100 STATE INCOME TAXES CD AA DL 321,996.00 321,996.00 001 409100 STATE INCOME TAXES ED AN DL 121,290.00 84,894.00 206,184.00 001 409100 STATE INCOME TAXES ED ID DL 105,866.00 70,054.00 175,920.00 001 409100 STATE INCOME TAXES GD ID DL 28,142.00 24,613.00 52,755.00 001 409100 STATE INCOME TAXES GD OR DL 94,343.00 64,282.00 158,625.00 001 409210 NONOPERFIT ZZ ZZ DL 260,022.00 163,695.00 423,717.00 001 409220 NONOP FIT AVISTA CAPITAL ZZ ZZ DL (18,363.00)(18,201.00)(36,564.00) 001 410100 PRVDFITDR CD AA DL (363,711.45)(397,209.20)(760,920.65) 001 410100 PRVDFITDR CD AN DL 25,126.00 25,126.00 50,252.00 e001 410100 PRVDFITDR CD OS DL 338,585.46 372,083.20 710,668.66 001 410100 PRVDFITDR E1 AN DL (262,032.28)(286,165.40)(548,197.68) 001 410100 PRVDFITDR E2 AN DL 19,850.55 19,850.55 39,701.10 001 410100 PRVDFITDR ED AN DL 846,582.14 842,821.51 1,689,403.65 001 410100 PRVDFITDR ED ID DL (436,183.56)(243,248.23)(679,431.79) 001 410100 PRVDFITDR ED WA DL (1,357,749.17)(1,121,969.59)(2,479,718.76) 001 410100 PRVDFITDR G1 AN DL (70,363.62)(76,844.09)(147,207.71) 001 410100 PRVDFITDR G1 AS DL (31,315.56)(34,199.71 )(65,515.27) 001 410100 PRVDFITDR G2 AN DL 5,275.45 5,275.45 10,550.90 001 410100 PRVDFITDR GD AN DL 445,817.98 445,811.32 891,629.30 001 410100 PRVDFITDR GD ID DL 313,024.57 212,476.03 525,500.60 001 410100 PRVDFITDR GD OR DL 103,303.97 785,536.79 888,840.76 001 410100 P~V DFITDR GD WA DL (6,861.48)(278,038.30)(284,899.78) 001 410140 DSIT EXPENSE-WAIID DR CD AA DL 4,222.00 4,222.00 8,44.00 001 410140 DSIT EXPENSE-WAID DR CD AN DL 1,188.00 1,188.00 2,376.00 001 410140 DSIT EXPENSE-WAIID DR CD OS DL (5,10.00)(5,410.00)(10,820.00) 001 410140 DSIT EXPENSE-WAIID DR E1 AN DL 3,041.70 3,041.70 6,083.40 001 410140 DSIT EXPENSE-WAIID DR E2 AN DL 938.57 938.57 1,87714 001 410140 DSIT EXPENSE-WAIID DR ED AN DL 57,259.00 57,259.00 114,518.00 001 410140 DSIT EXPENSE-WAID DR G1 AN DL 816.79 816.79 1,633.58 001 410140 DSIT EXPENSE-WAllO DR G1 AS DL 363.51 363.51 727.02 001 410140 DSIT EXPENSE-WAID DR G2 AN DL 249.43 249.43 498.86 001 410140 DSIT EXPENSE-WAIID DR GD AN DL 13,580.00 13,580.00 27,160.00 001 410140 DSIT EXPENSE-WAIID DR GD OR DL 10,025.00 10,025.00 20,050.00 001 410200 DFIT EXP-NONOPER (DR)ZZ ZZ DL 56,757.14 49,458.47 106,215.61 001 411100 DFIT EXPENSE-WAID CR CD AA DL 397,901.63 375,831.40 773,733.03 001 411100 DFIT EXPENSE-WAIID CR CD OS DL (397,901.63)(375,831.39)(773,733.02) 001 411100 DFIT EXPENSE-WAID CR E1 AN DL 286,664.25 270,763.97 557,428.22 001 411100 DFIT EXPENSE-WAIID CR ED AN DL (14,182.00)(68,854.78)(83,036.78) 001 411100 DFIT EXPENSE-WAID CR ED ID DL 99,120.00 52,500.70 151,620.70 001 411100 DFIT EXPENSE-WAID CR ED WA DL 95,467.65 (1,223.35)94,244.30 001 411100 DFIT EXPENSE-WAllO CR G1 AN DL 76,978.05 72,708.34 149,686.39 001 411100 DFIT EXPENSE-WAID CR G1 AS DL 34,259.33 32,359.08 66,618.41 001 411100 DFIT EXPENSE-WA/ID CR GD AN DL (5,748.00)(5,152.73)(10,900.73) 001 411100 DFIT EXPENSE-WAID CR GD ID DL 12,770.80 17,294.55 30,065.35e001411100DFIT EXPENSE-WAIID CR GD OR DL (1,012.00)(616.66)(1,628.6) 001 411100 DFIT EXPENSE-WA/ID CR GD WA DL 29,307.25 (25,348.40)3,958.85 001 411200 DFIT EXP-NONOPER (CR)ZZ ZZ DL (315,771.53)(317,985.98)(633,757.51 ) 001 411400 AMT ITC GD ID DL (1,557.00)(1,557.00)(3,114.00) 001 411400 AMTITC GD WA DL (2,552.00)(2,552.00)(5,104.00) 001 417100 EXPENSElNONUTILITY ZZ ZZ DL 163,960.44 163,960.44 327,920.88 February 2009 StafCPR_001S2 Attachment A.xls Page 9 of 18 001 417120 EXPENSES OF NONUTILITY OPERATIONS ZZ ZZ DL 52,464.97 52,003.18 104,468.15 001 417190 BASIC AMERICAN FOODS EXP ZZ ZZ DL 335.15 335.15 670.30 001 418000 OTHER INCM & DED-NON OP RENT-MAINT BLD ZZ ZZ DL 1,681.96 121.96 1,803.92 001 418030 SUB EARN-AVISTAVENTURES ZZ ZZ DL 413.50 (244.14)169.36.01 418050 SUB EARN-AVISTA T POWER ZZ ZZ DL (729.07)(389.84)(1,118.91) 01 418120 SUB EARN-EQ-AVISTA CAPITAL ZZ ZZ DL 12,231.83 5,081.96 17,313.79 01 418180 SUB EARN-AVISTA ENERGY ZZ ZZ DL (9,677.16)15,062.20 5,385.04 001 418190 SUB EARN-AVISTA ADVANTAGE ZZ ZZ DL (320,829.60)(349,685.43)(670,515.03) 001 418225 SUB EARN-AIQ CONSOL ZZ ZZ DL (16,571.20)(16,566.70)(33,137.90) 001 418300 SUB EARN - DEVELOPMENT ZZ ZZ DL 30,554.48 279,947.11 310,501.59 001 418310 SUB EARN - PENTZER ZZ ZZ DL 71,731.84 10,014.05 81,745.89 001 419000 INTEREST AND DIVIDEND INCOME ZZ ZZ DL (174,537.01)(122,726.98)(297,263.99) 001 419001 EXEC DEF COMP MARKET VALUE CHANGE ZZ ZZ DL 373,036.88 545,668.61 918,705.49 001 419005 INTEREST INC ON BPA RESIDENT EXCHG ZZ ZZ DL (1,121.55)(1,983.99)(3,105.54) 001 419100 AFUDC - EQUITY CD AA DL (9,169.16)(9,609.90)(18,779.06) 001 419100 AFUDC - EQUITY CD AN DL (0.22)(0.22) 001 419100 AFUDC - EQUITY CD ID DL (64.16)(212.28)(276.44) 001 419100 AFUDC - EQUITY ED AN DL (165,014.84)(187,875.96)(352,890.80) 001 419100 AFUDC - EQUITY ED ID DL (11,166.83)(11,674.23)(22,841.06) 001 419100 AFUDC - EQUITY ED WA DL (9,249.76)(9,122.71)(18,372.47) 001 419100 AFUDC - EQUITY GD AA DL (0.47)(0.47) 001 419100 AFUDC - EQUITY GD ID DL (1,742.96)(1,978.11)(3,721.07) 001 419100 AFUDC - EQUITY GD OR DL (5,376.64)(6,839.83)(12,216.47) 001 419100 AFUDC - EQUITY GD WA DL (6,335.78)(6,348.33)(12,684.11 ) 001 419382 INTEREST INCOME LAKE CDA SETTLEMENT ED ID DL (32,927.39)(32,927.39) 001 419382 INTEREST INCOME LAKE CDA SETTLEMENT ED WA DL (149,043.20)(149,043.20) 001 419600 INTEREST ON ENERGY DEFERRALS ED ID DL . (50,854.15)(15,322.85)(66,17700) 001 419600 INTEREST ON ENERGY DEFERRALS ED WA DL (199,019.45)(37,748.55)(236,768.00) 001 419600 INTEREST ON ENERGY DEFERRALS GD OR DL (10,838.44)(9.391.04)(20,229.48) 001 419600 INTEREST ON ENERGY DEFERRALS GD WA DL (2,148.91)(1,836.85)(3,985.76) 001 421100 GAIN ON DISPOSITION OF PROPERTY ED AN DL (3,032.35)(2,347.16)(5,379.51) 001 425680 WPNG AMORT ACQUISITION ADJ GD OR DL 92,547.64 92,547.64 185,095.28 001 426100 DUES AND DONATIONS ZZ ZZ DL 68,247.55 280,926.67 349,174.22 001 426280 OFFICER LIFE INSURANCE ZZ ZZ DL (917.00)(917.00)(1,834.00) 001 426290 SERP ZZ ZZ DL 156,310.00 194,785.12 351,095.12 001 426400 POLITICS EXPEND ZZ ZZ DL 105,781.83 70,771.62 176,553.45 001 426500 MISC INCOME DEDUCTIONS-OTHER DEDUCT ZZ ZZ DL 16,343.75 (11,656.25 )4,687.50 001 426505 EXEC DEF COMP MARKET VALUE CHANGE ZZ ZZ DL (373,036.88)(545,668.61 )(918,705.49) 001 426510 MISC INCOME OTHER DEDUCTIONS ZZ ZZ DL 19,000.00 19,000.00 e001 426520 AMORT EXP KF DISALLOWED PLANT ED ID DL (4,410.35)(4,410.35)(8,820.70) 001 427320 INTEREST L T DEBT ZZ ZZ DL 20,500.00 20,500.00 41,000.00 001 427370 INTEREST L T DEBT ZZ ZZ DL 001 427380 INTEREST L T DEBT ZZ ZZ DL 7,382.19 8,010.96 15,393.15 001 427440 INTEREST L T DEBT ZZ ZZ DL 435.00 570.00 1,005.00 001 427610 INTEREST L T DEBT ZZ ZZ DL 299,791.67 299,791.67 599,583.34 001 427660 INTEREST L T DEBT ZZ ZZ DL 321,550.00 321,550.00 643,100.00 001 427670 INTEREST L T DEBT ZZ ZZ DL 470,713.22 457,584.84 928,298.06 001 427680 INTEREST L T DEBT ZZ ZZ DL 3,697,684.20 3,697,684.20 7,395,368.40 001 428110 AMORT OF DEBT ZZ ZZ DL 182,733.34 182,733.34 365,466.68 001 428200 AMORT OF DEBT ZZ ZZ DL 166,667.12 185,789.71 352,456.83 001 428610 AMORT OF DEBT ZZ ZZ DL 110,563.14 109,533.39 220,096.53 001 429000 AMORT OF DEBT PREM - 6.25% FMB DUE 2035 ZZ ZZ DL (740.28)(740.28)(1,480.56) 001 430200 INT ON DEBT TO ASSOC CO ZZ ZZ DL 7,152.18 11,509.21 18,661.39 001 431100 OTHER INTEREST EXP ZZ ZZ DL 267,175.75 230,245.65 497,421.40 001 431300 INTEREST EXP CCX CREDIT ED ID DL 1,257.00 1,201.00 2,458.00 001 431600 INTEREST EXPENSE ENERGY DEFERRALS GD ID DL 8,624.18 7,220.2 15,844.70 001 431600 INTEREST EXPENSE ENERGY DEFERRALS GD OR DL 15,132.04 13,203.92 28,335.96 001 431600 INTEREST EXPENSE ENERGY DEFERRALS GD WA DL 40,217.20 41,630.81 81,848.01 001 432000 AFUDC- DEBT CD AA DL (7,432.28)(7,789.56)(15,221.84) 001 432000 AFUDC-DEBT CD AN DL (0.18)(0.18) 001 432000 AFUDC- DEBT CD ID DL (52.00)(172.07)(224.07) 001 432000 AFUDC- DEBT ED AN DL (133,756.43)(152,287.09)(286,043.52) 001 432000 AFUDC- DEBT ED ID DL (9,051.67)(9,462.98)(18,514.65) 001 432000 AFUDC- DEBT ED WA DL (7,497.2)(7,394.65)(14,892.27) 001 432000 AFUDC- DEBT GD AA DL (0.38)(0.38) 001 432000 AFUDC-DEBT GD ID DL (1,412.81)(1,603.40)(3,016.21 ) 001 432000 AFUDC-DEBT GD OR DL (4,358.14)(5,544.17)(9,902.31) 001 432000 AFUDC- DEBT GD WA DL (5,135.61)(5.145.78)(10.281.39) 001 440000 REVENUE RESIDENTIAL ED ID DL (12,859,810.45)(10,769,673.31 )(23,629,483.76) 001 440000 REVENUE RESIDENTIAL ED MT DL (822.46)(597.86)(1,420.32) 001 440000 REVENUE RESIDENTIAL ED WA DL (26,723,523.18)(24,425,395.90)(51,148,919.08) 001 442200 REVENUE COMMERCIAL ED ID DL (7,647,110.75)(7,000,616.03)(14,647,726.78) 001 442200 REVENUE COMMERCIAL ED MT DL (150.83)(109.69)(260.52) 001 442200 REVENUE COMMERCIAL ED WA DL (16,587,065.38)( 16,618,098.09)(33,205,163.47)e 001 442300 REVENUE INDUSTRIAL FIRM ED ID DL (5,242,221.14)(4,832,835.47)(10,075,056.61 ) 001 442300 REVENUE INDUSTRIAL FIRM ED WA DL (3,388,751.21)(3,700,913.71 )(7,089,664.92) 001 444000 REVENUE STlHWY L T ED ID DL (194,528.28)(170,919.67)(365,447.95) 001 44000 REVENUE ST/HWY L T ED WA DL (384,547.50)(366,178.23)(750,725.73) 001 447000 SALE FOR RESALE PHYSICAL-MERCHANT ED AN DL (7,837,632.58)(8,458,195.82)(16,295,828.40) 001 447700 SALE FOR RESALE BOOKOUT-MERCHANT ED AN DL (13,512,768.75)( 12,138,295.00)(25,651,063.75) February 2009 StafCPR_001S2 Attachment A.xls Page 10 of 18 001 447720 TRANSMISSION REVENUE FROM MERCHANT ED AN DL (1,391,460.83)(1,341,375.83)(2,732,836.66) 001 448000 SALES OF INTERDEPT SALES ED ID DL (22,171.10)(20,142.73)(42,313.83) 001 448000 SALES OF INTERDEPT SALES ED MT DL (4,173.58)(2,952.87)(7,126.45) 001 448000 SALES OF INTERDEPT SALES ED WA DL (76,254.30)(82,848.35)(159,102.65).01 451000 MISC SERVICE ED ID DL (12,912.56)(15,040.00)(27,952.56) 01 451000 MISC SERVICE ED WA DL (24,430.00)(27,538.27)(51,968.27) 01 453000 SALES OF WATER & WATER POWER ED AN DL (25,202.00)(25,202.00)(50,404.00) 001 454000 RENT FROM ELECTRIC PROPERTY ED AN DL (2,329.50)(3,957.72)(6,287.22) 001 454000 RENT FROM ELECTRIC PROPERTY ED ID DL (68,287.56)(68,327.22)(136,614.78) 001 454000 RENT FROM ELECTRIC PROPERTY ED WA DL (142,272.93)(168,110.09)(310,383.02) 001 456000 OTHER ELECTRIC REV-MISCELLANEOUS ED AN DL (142,039.83)(114,451.72)(256,491.55) 001 456000 OTHER ELECTRIC REV-MISCELLANEOUS ED ID DL (37.78)(37.78)(75.56) 001 456000 OTHER ELECTRIC REV-MISCELLANEOUS ED WA DL (2,280.06)(5,560.41)(7,84Q.7) 001 456015 OTHER ELECTRIC REV-CT FUEL SALES ED AN DL (5,745,101.60)(2,229,049.80)(7,974,151.40) 001 456016 OTHER ELECTRIC REV-RESOURCE OPTIMZE ED AN DL (109,952.13)(1,454.41 )( 111,06.54) 001 456100 TRANSMISSION REVENUE OF OTHERS ED AN DL (621,149.01)(552,524.22)(1,173,673.23) 001 456700 OTHER ELECTRIC REV-LOW VOLTAGE ED WA DL (7,478.51 )(7,478.51)(14,957.02) 001 480000 REVENUE RESIDENTIAL GD ID DL (10,654,796.21)(8,751,768.23)(19,406,564.44) 001 480000 REVENUE RESIDENTIAL GD OR DL (13,087,294.08)(10,920,209.51 )(24,007,503.59) 001 480000 REVENUE RESIDENTIAL GD WA DL (26,037,265.99)(22,339,507.77)(48,376,773.76) 001 481200 REVENUE COMMERCIAL GD ID DL (5,581,722.21 )(4,521,369.41 )(10,103,091.62) 001 481200 REVENUE COMMERCIAL GD OR DL (7,070,889.58)(5,702,641.43)(12,773,531.01 ) 001 481200 REVENUE COMMERCIAL GD WA DL (14,790,133.60)(12,870,020.59)(27,660,154.19) 001 481250 REVENUE GAS COMMERCIAL INTERRUPT GD ID DL (52,133.89)(40,928.74)(93,062.63) 001 481250 REVENUE GAS COMMERCIAL INTERRUPT GD OR DL (290,567.79)(429,402.87)(719,970.66) 001 481250 REVENUE GAS COMMERCIAL INTERRUPT GD WA DL (101,616.22)(90,626.44)( 192,242.66) 001 481300 REVENUE INDUSTRIAL FIRM GD ID DL (347,339.35)(280,426.59)(627,765.94) 001 481300 REVENUE INDUSTRIAL FIRM GD OR DL (133,571.69)(30,165.88)(163,737.57) 001 481300 REVENUE INDUSTRIAL FIRM GD WA DL (516,090.66)(471,552.36)(987,643.02) 001 481400 REVENUE INDUSTRIAL INTERRUPTABLE GD OR DL (88,931.20)(86,854.46)(175,785.66) 001 483000 SALES FOR RESALE PHYSICAL-GAS GD AN DL (7,051,692.04)(11,311,633.70)(18,363,325.74) 001 483000 SALES FOR RESALE PHYSICAL-GAS GD OR DL (4,117,599.00)(4,201,981.95)(8,319,580.95) 001 483700 SALES FOR RESALE BOOKOUT-GAS GD AN DL (69,737.60)(69,737.60) 001 483700 SALES FOR RESALE BOOKOUT-GAS GD OR DL (74,500.00)(24,502.40)(99,002.40) 001 484000 INTERDEPARTMENTAL SALES GD ID DL (11,026.59)(8,468.19)(19,494.78) 001 484000 INTERDEPARTMENTAL SALES GD OR DL (4,597.18)(3,772.61)(8,369.79) 001 484000 INTERDEPARTMENTAL SALES GD WA DL (93,714.37)(87,799.87)(181,514.24) 001 488000 MISC SERVICE REVENUE GD ID DL (580.00)(1,344.00)(1,924.00) 001 488000 MISC SERVICE REVENUE GD OR DL (8,790.53)(11,582.61 )(20,373.14 ) e001 488000 MISC SERVICE REVENUE GD WA DL (1,297.00)(1,597.00)(2,894.00) 001 489300 TRANSPORTATION REVENUE-3RD PARTY GD 10 DL (54,039.05)(53,185.52)(107,224.57) 001 489300 TRANSPORTATION REVENUE-3RD PARTY GD OR DL (163,803.75)(178,201.87)(342,005.62) 001 489300 TRANSPORTATION REVENUE-3RD PARTY GD WA DL (320,857.15)(319,833.38)(640,690.53) 001 493000 RENT FROM GAS PROPERTY GD OR DL (1,255.00)(1,255.00)(2,510.00) 001 493000 RENT FROM GAS PROPERTY GD WA DL (1,280.78)(1,280.78)(2,561.56) 001 495000 OTHER GAS REVENUE-MISCELLANEOUS GD AN DL (6,701.69)(6,985.27)(13,686.96) 001 495000 OTHER GAS REVENUE-MISCELLANEOUS GD WA DL (1,007.46)(539.13)(1,546.59) 001 495028 DEFERRED EXCHANGE RESERVATION FEE GD AN DL (456,521.74)(456,521.74)(913,043.48) 001 495600 OTHER GAS REVENUE-DSM LOST MARGIN GD OR DL (6,485.49)(3,265.52)(9,751.01 ) 001 499000 SALES RESIDENTIAL UN BILLED ED ID DL 1,819,791.00 1,001,109.00 2,820,900.00 001 499000 SALES RESIDENTIAL UNBILLED ED WA DL 1,488,092.00 2,809,434.00 4,297,526.00 001 499000 SALES RESIDENTIAL UN BILLED GD ID DL 1,974,478.00 1,715,153.00 3,689,631.00 001 499boo SALES RESIDENTIAL UNBILLED GD OR DL 1,144,875.00 1,852,676.00 2,997,551.00 001 499000 SALES RESIDENTIAL UNBILLED GD WA DL 3,414,873.00 3,271,517.00 6,686,390.00 001 499200 SALES COMMERCIAL UNBILLED ED ID DL 925,283.00 288,342.00 1,213,625.00 001 499200 SALES COMMERCIAL UNBILLED ED WA DL 388,290.00 1,033,908.00 1,422,198.00 001 499200 SALES COMMERCIAL UNBILLED GD ID DL 582,367.00 934,193.00 1,516,560.00 001 499200 SALES COMMERCIAL UN BILLED GD OR DL 646,237.00 1,110,148.00 1,756,385.00 001 499200 SALES COMMERCIAL UNBILLED GD WA DL 1,892,543.00 1,775,571.00 3,668,114.00 001 499250 SALES COMMERCIAL INTR UNBILLED GD OR DL 1,960.00 24,993.00 26,953.00 001 499300 SALES INDUSTRIAL FIRM UNBILLED ED ID DL 102,119.00 24,748.00 126,867.00 001 499300 SALES INDUSTRIAL FIRM UN BILLED ED WA DL (263,096.00)179,579.00 (83,517.00) 001 499300 SALES INDUSTRIAL FIRM UNBILLED GD ID DL 39,509.00 57,119.00 96,628.00 001 499300 SALES INDUSTRIAL FIRM UN BILLED GD OR DL (57,071.00)54,657.00 (2,414.00) 001 499300 SALES INDUSTRIAL FIRM UNBILLED GO WA DL 187,235.00 53,655.00 240,890.00 001 499400 INDUSTRIAL INTERRUPTABLE UNBILLED GD OR DL (8,192.00)23,797.00 15,605.00 001 499900 TRANSPORTATION REVENUE UNBILLED GD ID DL 11,992.00 (2,764.00)9,228.00 001 499900 TRANSPORTATION REVENUE UNBILLED GD OR DL (19,135.00)16,661.00 (2,474.00) 001 499900 TRANSPORTATION REVENUE UNBILLED GD WA DL 5,289.00 (7,571.00)(2,282.00) 001 500000 STM PWR GEN OPER-SUPV & ENG ED AN DL 33,031.80 36,379.19 69,410.99 001 501110 KETTLE FALLS HOG FUEL ED AN DL 653,208.96 695,925.65 1,349,134.61 001 501120 KETTLE FALLS GAS FUEL ED AN DL 4,908.52 2,402.81 7,311.33 001 501140 COLSTRIP COAL ED AN DL 1,521,761.67 1,502,386.26 3,024,147.93 001 501160 FUEL OIL COLSTRIP ED AN DL 4,006.90 4,006.90e001501200STM PWR GEN OPER-FUEL HANDLING ED AN DL 141,043.28 142,935.96 283,979.24 001 502000 STM PWR GEN OPER-STM EXP ED AN DL 394,572.42 184,567.97 579,140.39 001 505000 STM PWR GEN OPER EXP ED AN DL 70,767.27 69,094.43 139,861.70 001 506000 STM PWR GEN OPER EXP ED AN DL 205,068.26 153,344.17 358,412.43 001 507000 STM PWR GEN OPER-RENTS ED AN DL (1,577.45)1,471.78 (105.7) 001 510000 MAINT SUPERVISION/ENG ED AN DL 51,606.68 23,239.88 74,846.56 February 2009 StafCPR_001S2 Attachment A.xls Page 11 of18 001 511000 STM PWR GEN MAINT-STRUCTURES ED AN DL 66,017.46 36,553.61 102,571.07 001 512000 STM PWR GEN MAINT-BOILER PLANT ED AN DL 340,329.04 211,353.40 551,682.44 001 513000 STM PWR GEN MAINT PLANT ED AN DL 18,596.95 36,758.01 55,354.96 001 514000 MAINT MISC. STEAM PLANT ED AN DL 66,228.91 43,191.48 109,420.39.01 535000 OPER SUPV/ENG ED AN DL 118,148.91 198,175.29 316,324.20 01 536000 HYDRO GEN OPER-COST OF WATER ED AN DL 55,870.85 64.280.32 120,151.17 01 537000 HYDRO GEN OPER-HYDRO EXPENSES ED AN DL 46,622.93 77,606.11 124,229.04 001 537200 HYDRO CONSERVATION ED AN DL 679.84 1,069.74 1,749.58 001 537200 HYDRO CONSERVATION ED ID DL 27,327.22 101,271.67 128,598.89 001 537200 HYDRO CONSERVATION ED WA DL 10,889.62 144,826.20 155,715.82 001 537300 HYDRO RECREATION ED AN DL (14,345.00)1,923.10 (12,421.90) 001 537300 HYDRO RECREATION ED ID DL 1,438.28 5,330.09 6,768.37 001 537300 HYDRO RECREATION ED WA DL 573.18 7,622.46 8,195.64 001 538000 HYDRO GEN OPER EXPENSES ED AN DL 424,884.98 399,503.67 824,388.65 001 539000 HYDRO GEN OPER-MISC ED AN DL 77,425.81 52,587.65 130,013.46 001 540000 HYDRO GENERATION RENTS ED AN DL 59,305.00 59,305.00 118,610.00 001 540000 HYDRO GENERATION RENTS ED ID DL 30,057.00 500,387.00 530,44.00 001 540000 HYDRO GENERATION RENTS ED WA DL 56,386.00 316,156.00 372,542.00 001 540100 MT TRUST FUNDS LAND SETTLE RENTS ED ID DL 129,885.00 (129,885.00) 001 540100 MT TRUST FUNDS LAND SETILE RENTS ED WA DL 235,165.00 (235,165.00) 001 541000 HYDRO GEN MAINT-SUPV & ENG ED AN DL 7,821.91 33,962.65 41,784.56 001 542000 HYDRO GEN MAINT-STRUCTURES ED AN DL 16,118.75 32,254.77 48,373.52 001 543000 HYDRO GEN MAINT-RESV, DAMS, WTRWYS ED AN DL 15,287.87 13,067.77 28,355.64 001 544000 HYDRO GEN MAINT PLANT ED AN DL 150,434.83 103,870.06 254,304.89 001 545000 MAINT MISC HYDRO ED AN DL 27,520.17 25,793.50 53,313.67 001 546000 OPERATION SUPV/ENG ED AN DL 44,656.91 72,107.26 116,764.17 001 547211 FUEL KETLE FALLS CT ED AN DL 671.78 393.50 1,065.28 001 547213 FUEL NORTHEAST CT ED AN DL 278.11 193.68 471.79 001 547216 FUEL BOULDER PARK CT ED AN DL 3,239.49 1,808.32 5,047.81 001 547310 FUEL RATHDRUM CT ED AN DL (6,843.25)1,256.85 (5,586.40) 001 547610 FUEL COYOTE SPRINGS 2 CT ED AN DL 6,542,047.23 10,233,806.69 16,775,853.92 001 548000 OTHER GEN OPER-GENERATION EXP ED AN DL 375,336.58 (4,061.47)371,275.11 001 549000 OTHER GEN OPER-MISC ED AN DL 14,242.67 37,388.41 51,631.08 001 550000 OTHER GEN OPER-RENTS ED AN DL (2,818.53)(2,818.53)(5,637.06) 001 551000 MAINT SUPV/ENG ED AN DL (3,493.09)25,581.25 22,088.16 001 553000 OTHER GEN MAINT -GEN & ELEC EQUIP ED AN DL 90,959.78 188,933.99 279,893.77 001 554000 OTHER GEN MAINT-MISC ED AN DL 4,121.97 15,118.44 19,240.41 001 555000 OTHER PWR SUPPLY EXP-PURCH PWR ED AN DL 18,210,628.46 14,140,941.94 32,351,570.40 001 555100 PURCHASED POWER - FINANCIAL ED AN DL 1,610,920.72 1,277,900.64 2,888,821.36 e001 555380 IDWPI &PFI ED AN DL 1,618,856.56 1,436,103.20 3,054,959.76 001 555550 NONMON EX PWR ED AN DL (1,948.49)(40,179.56)(42,128.05) 001 555700 BOOKOUT PURCHASES ED AN DL 12,289,572.34 11,642,339.25 23,931,911.59 001 555710 INTER COMPANY POWER ED AN DL 68,088.38 55,938.49 124,026.87 001 556000 OTR PWR SUPPLY EXP-SYS CNTRUDSPTCH ED AN DL 43,687.03 36,506.70 80,193.73 001 557000 OTHER PWR SUPPLY EXP-OTHER EXP ED AN DL 419,804.83 490,962.48 910,767.31 001 557150 FUEL ECONOMIC DISPATCH ED AN DL 7,811,315.04 2,692,644.70 10,503,959.74 001 557160 OTHER RESOURCE COSTS ED AN DL 29,760.00 26,880.00 56,640.00 001 557161 AMORT UNBILLED ADD-ONS ED ID DL (231,695.00)(108,951.00)(340,646.00) 001 557161 AMORT UNBILLED ADD-ONS ED WA DL (323,894.00)(377,316.00)(701,210.00) 001 557170 BROKER FEES - POWER ED AN DL 6,856.09 7,505.75 14,361.84 001 557200 NEZ PERCE AMORT ED ID DL 26,767.00 26,767.00 53,534.00 001 557200 NEZ PERCE AMORT ED WA DL 41,458.00 41,458.00 82,916.00 001 557290 WA ERM AMORTIZATION ED WA DL 3,672,191.00 3,261,973.00 6,934,164.00 001 557380 IDAHO PCA-DEF ED ID DL (571,428.00)(1,070,910.00)(1,642,338.00) 001 557390 IDAHO PCA AMT ED ID DL 2,171,048.00 1,905,610.00 4,076,658.00 001 560000 OPER SUPV/ENG ED AN DL 160,210.68 210,558.64 370,769.32 001 560350 GRID WEST RTO DEPOSIT AMORT ED ID DL 5,900.48 5,900.48 11,800.96 001 560350 GRID WEST RTO DEPOSIT AMORT ED WA DL 13,184.44 13,184.44 26,368.88 001 561000 TRANSMISSION OPER-LOAD DISPATCHNG ED AN DL (94.00)(94.00) 001 561210 LOAD DISP - MONITOR AND OPERATE TRANSMISSION SY: ED AN DL 105,775.81 76,256.70 182,032.51 001 561310 LOAD DISP - TRANSMISSION SERVICE AND SCHEDULE ED AN DL 72,811.55 66,011.01 138,822.56 001 562000 TRANSMISSION STN EXP ED AN DL 8,706.40 38,752.25 47,458.65 001 563000 TRANSMISSION OPER-O H LINE EXP ED AN DL 37,102.78 10,588.31 47,691.09 001 565000 TRANS OPER-TRANS OF ELECT BY OTHERS ED AN DL 1,205,862.31 1,092,260.61 2,298,122.92 001 565710 TRANS OF ELECT BY OTHERS ED AN DL 2,030.00 2,030.00 4,060.00 001 566000 MISC TRANSMISSION EXP ED AN DL 574,126.49 53,580.85 627,707.34 001 567000 TRANSMISSION RENTS ED AN DL 12,181.34 (6,256.08)5,925.26 001 568000 TRANSMISSION MAINT-SUPV & ENG ED AN DL 35,006.73 39,465.09 74,471.82 001 569000 MAINT TRANMISSION STR ED AN DL 6,374.08 18,670.12 25,044.20 001 569000 MAINT TRANMISSION STR ED WA DL 13,825.66 (13,102.78)722.88 001 570000 TRANSMISSION MAINT-STATION EQUIP ED AN DL (9,443.21)63,629.36 54,186.15 001 571000 TRANSMISSION MAINT-O H LINE EXP ED AN DL 127,721.99 1,202.32 128,924.31 001 571000 TRANSMISSION MAINT-O H LINE EXP ED ID DL 995.84 279.31 1,275.15 001 571000 TRANSMISSION MAINT -0 H LINE EXP ED WA DL 17,807.07 43.33 17,850.40e001572000TRANSMISSION MAINT-U G LINE EXP ED AN DL 12,17774 12,17774 001 573000 TRANSMISSION SERVICE MISC PLANT ED AN DL 1,180.21 4,547.91 5,728.12 001 580000 OPER SUPV/ENG ED AN DL 83,448.54 101,570.65 185,019.19 001 580000 OPER SUPV/ENG ED ID DL 6,858.28 11.731.08 18,589.36 001 580000 OPER SUPV/ENG ED WA DL 13,362.82 15,266.21 28,629.03 001 582000 DISTRIBUTION OPER-STATION EXP ED AN DL 226.96 11,326.98 11,553.94 February 2009 StafCPR_001S2 Attachment A.xls Page 12 of 18 001 582000 DISTRIBUTION OPER-STATION EXP ED ID DL 23,932.78 13,230.89 37,163.67 001 582000 DISTRIBUTION OPER-STATION EXP ED WA DL 26.252.45 20,698.11 46,950.56 001 583000 DISTRIBUTION OPER-O H LINE EXP ED AN DL 87,732.60 60,918.06 148,650.66 001 583000 DISTRIBUTION OPER-O H LINE EXP ED ID DL 50,980.97 1,031.30 52,012.27.01 583000 DISTRIBUTION OPER"O H LINE EXP ED WA DL 73,114.68 15,803.29 88,917.97 01 584000 DISTRIBUTION OPER.U G LINE EXP ED ID DL 6,288.60 11,494.96 17.783.56 01 584000 DISTRIBUTION OPER-U G LINE EXP ED WA DL 11,907.42 14,989.95 26,897.37 001 585000 DISTRIBUTION OPER-STREET LIGHTS ED ID DL 8,259.84 22,220.85 30,480.69 001 585000 DISTRIBUTION OPER-STREET LIGHTS ED WA DL 5,830.17 1,206.04 7,036.21 001 586000 DISTRIBUTION OPER.METER EXPS ED ID DL 8,304.33 10,381.16 18,685.49 001 586000 DISTRIBUTION OPER.METER EXPS ED WA DL 109,059.02 91,421.54 200,480.56 001 587000 DISTRIBUTION OPER-CUST INSTLL EXP ED ID DL 48,376.62 38,139.88 86,516.50 001 587000 DISTRIBUTION OPER-GUST INSTLL EXP ED WA DL 40,738.06 64,587.04 105,325.10 001 588000 DISTRIBUTION OPER-MISC ED AN DL 179,016.40 170,662.52 349,678.92 001 588000 DISTRIBUTION OPER.MISC ED ID DL 83,160.86 86,87.03 170,047.89 001 588000 DISTRIBUTION OPER-MISC ED WA DL 213,796.54 153,531.38 367,327.92 001 589000 DISTRIBUTION RENT ED AN DL 50,104.64 (4,244.40)45,860.24 001 590000 DISTRIBUTION MAINT-SUPV & ENG ED AN DL 46,346.41 63,167.33 109,513.74 001 590000 DISTRIBUTION MAINT-SUPV & ENG ED ID DL 13,267.44 13,885.14 27,152.58 001 590000 DISTRIBUTION MAINT-SUPV & ENG ED WA DL 32,175.13 23,948.19 56,123.32 001 591000 MAINT DISTRIBUTION STR ED ID DL 696.02 6,756.07 7,452.09 001 591000 MAINT DISTRIBUTION STR ED WA DL 18,703.27 159.33 18,862.60 001 592000 DISTRIBUTION MAINT-STATION EQUIP ED AN DL 11,510.72 3,717.89 15,228.61 001 592000 DISTRIBUTION MAINT -STATION EQUIP ED ID DL 7,592.68 13,464.40 21,057.08 001 592000 DISTRIBUTION MAINT-STATION EQUIP ED WA DL 64,718.17 51,452.10 116,170.27 001 593000 DISTRIBUTION MAINT-O H LINE EXP ED ID DL 390,340.05 165,237.01 555,57706 001 593000 DISTRIBUTION MAINT-O H LINE EXP ED WA DL 853,657.00 392,551.75 1,246,208.75 001 594000 DISTRIBUTION MAINT-U G LINE EXP ED ID DL 22,045.33 20,115.78 42,161.11 001 594000 DISTRIBUTION MAINT -U G LINE EXP ED WA DL 123,494.83 36,139.18 159,634.01 001 595000 DISTRIBUTION MAINT-TRANSFORMERS ED AN DL 10,938.53 15,402.23 26,340.76 001 595000 DISTRIBUTION MAINT-TRANSFORMERS ED ID DL 6,668.08 20,321.19 26,989.27 001 595000 DISTRIBUTION MAINT .TRANSFORMERS ED WA DL 41,239.34 8,020.92 49,260.26 001 596000 DISTRIBUTION MAINT-STREET LIGHTS ED ID DL 14,578.47 16,673.89 31,252.36 001 596000 DISTRIBUTION MAINT-STREET LIGHTS ED WA DL 32,445.82 53,468.60 85,914.42 001 597000 MAINT DIST METER ED ID DL 4,578.88 3,326.98 7,905.86 001 597000 MAINT DIST METER ED WA DL 10,106.18 10,286.14 20,392.32 001 598000 DISTRIBUTION MAINT-MISC ED ID DL 9,271.59 2,999.43 12,271.02 001 598000 DISTRIBUTION MAINT-MISC ED WA DL 19,601.16 16,679.33 36,280.49 001 804000 GAS COSTS-COMMODITY GD AN DL 31,544,369.31 23,705,509.59 55,249,878.90 e001 804000 GAS COSTS-COMMODITY GD ID DL 682,669.04 (337,616.17)345,052.87 001 804000 GAS COSTS-COMMODITY GD OR DL 13,273,142.06 10,881,67220 24,154,814.26 001 804000 GAS COSTS-COMMODITY GD WA DL 1,609,568.87 (789,485.66)820,083.21 001 804001 GAS COSTS.DEMAND GD AN DL 2,000,424.80 1,896,992.72 3,897,417.52 001 804001 GAS COSTS-DEMAND GD OR DL 2,020,076.74 2,118,183.38 4,138,260.12 001 804010 GAS COSTS - FX HEDGE GD AN DL 171,943.38 171,943.38 001 804010 GAS COSTS - FX HEDGE GD OR DL 59,443.21 59,443.21 001 804014 GAS COSTS-GTI CONTRIBUTION GD ID DL 4,957.22 3,787.56 8,744.78 001 804014 GAS COSTS-GTI CONTRIBUTION GD WA DL 13,338.29 11,154.66 24,492.95 001 804017 GAS COSTS-TRANSACTION FEE GO AN DL 4,284.44 5,840.94 10,125.38 001 804017 GAS COSTS.TRANSACTION FEE GD OR DL 1,416.65 1,709.91 3,126.56 001 804600 GAS PURCHASES - FINANCIAL GD AN DL 426,402.91 591,268.30 1,017 ,671.21 001 804600 GAS PURCHASES - FINANCIAL GD OR DL 210,019.34 291,221.70 501,241.04 001 804700 GAS COSTS-OFFSYSTEM BOOKOUT GD AN DL 69,737.60 69,737.60 001 804700 GAS COSTS-OFFSYSTEM BOOKOUT GD OR DL 98,240.00 24,502.40 122,742.40 001 805110 AMORTIZE RECOVERABLE GAS COSTS GD ID DL (912,937.00)(684,473.00)(1,597,410.00) 001 805110 AMORTIZE RECOVERABLE GAS COSTS GD OR DL (558,783.88)(413,989.97)(972,773.85) 001 805110 AMORTIZE RECOVERABLE GAS COSTS GD WA DL (2,020,988.00)(1,687,205.00)(3,708,193.00) 001 805120 DËFER CURRENT UNRECOVERED GAS COSTS GD ID DL (95,040.68)(9,187.04)(104,227.72) 001 805120 DEFER CURRENT UNRECOVERED GAS COSTS GD OR DL 1,173,976.14 (804,388.Q )369,588.13 001 805120 DEFER CURRENT UNRECOVERED GAS COSTS GD WA DL 1,839,817.74 2,363,961.71 4,203,779.45 001 808100 GAS STORAGE WITHDRAWALS GD AN DL 7,244,836.34 15,011,407.58 22,256,243.92 001 808100 GAS STORAGE WITHDRAWALS GD OR DL 1,644,454.62 2,389,160.19 4,033,614.81 001 808200 GAS STORAGE INJECTIONS GD AN DL (110,771.84)(60,236.79)(17,008.63) 001 808200 GAS STORAGE INJECTIONS GD OR DL 28,160.61 (70,703.96)(42,543.35) 001 811000 GAS USED FOR PRODUCTS EXRACTION GO AN DL (8,578.15)(18,460.12)(27,038.27) 001 811000 GAS USED FOR PRODUCTS EXTRACTION GD OR DL (3,903.00)(7,011.00)(10,914.00) 001 813000 OTHER EXPENSE G3 AN DL 98,255.53 85,776.95 184,032.48 001 813000 OTHER EXPENSE G3 AS DL 44,185.08 38,573.52 82,758.60 001 813000 OTHER EXPENSE GD AA DL 142,440.61 124,350.47 266,791.08 001 813000 OTHER EXPENSE GD OS DL (142,44.61)( 124,350.47)(266,791.08) 001 824000 NAT GAS STORAGE-OTHER EXPENSES GD AN DL 40,853.68 30,267.73 71,121.41 001 837000 NAT GAS STRGE MAINT-OTHER EQUIP GD AN DL 43,164.92 17,354.49 60,519.41 001 870000 OPER SUPV/ENG G3 AN DL 37,987.20 25,929.16 63,916.36 001 870000 OPER SUPV/ENG G3 AS DL 17,082.67 11,660.23 28,742.90e001870000OPER SUPV/ENG GD AA DL 55,069.87 37,589.39 92,659.26 001 870000 OPER SUPV/ENG GD ID DL 5,740.52 5,050.22 10,790.74 001 870000 OPER SUPV/ENG GD OR DL 8,535.15 9,033.58 17,568.73 001 870000 OPER SUPV/ENG GD OS DL (55,069.87)(37,589.39)(92,659.26) 001 870000 OPER SUPV/ENG GD WA DL 13,492.05 11,773.16 25,265.21 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP G3 AN DL 4,810.78 1,895.72 6,706.50 February 2009 StafCPR_001S2 Attchment A.xls Page 13 of 18 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP G3 AS DL 2,163.38 852.49 3,015.87 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD AA DL 6,974.16 2,748.21 9,722.37 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD AN DL 7,790.09 5,263.71 13,053.80 001 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD ID DL 21,885.60 16,680.7 38,566.37.01 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD OR DL 63,507.56 59,557.56 123,065.12 01 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD OS DL (6,974.16)(2,748.21)(9,722.37) 01 874000 DIST EXPENSES OPER-MAINS&SVCS EXP GD WA DL 54,854.25 41,952.81 96,807.06 001 875000 DIST EXP OPER-MEA & REG STAT-GEN GD ID DL 11,169.87 6,251.77 17,421.64 001 875000 DIST EXP OPER-MEA & REG STAT-GEN GD OR DL 33,111.15 16,564.57 49,675.72 001 875000 DIST EXP OPER-MEA & REG STAT-GEN GD WA DL 4,239.00 5,319.03 9,558.03 001 876000 DIST EXP OPER-MEA & REG STAT-IND GD ID DL 293.00 (116.18)176.82 001 876000 DIST EXP OPER-MEA & REG STAT-IND GD OR DL 1,853.18 1,853.18 001 876000 DIST EXP OPER-MEA & REG STAT-IND GD WA DL 627.02 (132.82)494.20 001 877000 DIST EXP OPER-MEA & REG STAT-C G GD ID DL 13,552.73 5,835.02 19,387.75 001 877000 DIST EXP OPER-MEA & REG STAT-C G GD OR DL 435.21 687.05 1,122.26 001 877000 DIST EXP OPER"MEA & REG STAT-C G GD WA DL 5,578.37 9,675.86 15,254.23 001 878000 DIST EXP OPER-MTR & HOUSE REG EXP GD ID DL 26,616.28 29,227.29 55,843.57 001 878000 DIST EXP OPER-MTR & HOUSE REG EXP GD OR DL 53,375.95 41,204.33 94,580.28 001 878000 DIST EXP OPER-MTR & HOUSE REG EXP GD WA DL 32,522.54 85,847.75 118,370.29 001 879000 DIST EXP OPER-CUST INSTALL EXP G3 AN DL 5,503.80 7,065.34 12,569.14 001 879000 DIST EXP OPER-CUST INSTALL EXP G3 AS DL 2,475.04 3,17725 5,652.29 001 879000 DIST EXP OPER-CUST INSTALL EXP GD AA DL 7,978.84 10,242.59 18,221.43 001 879000 DIST EXP OPER-CUST INSTALL EXP GD ID DL 68,625.71 47,47715 116,102.86 001 879000 DIST EXP OPER-CUST INSTALL EXP GD OR DL 77,347.24 65,681.42 143,028.66 001 879000 DIST EXP OPER-CUST INSTALL EXP GD OS DL (7,978.84)(10,242.59)(18,221.43) 001 879000 DIST EXP OPER-CUST INSTALL EXP GD WA DL 114,260.53 65,906.90 180,167.43 001 880000 DIST EXP OPER-OTHER EXPENSES G3 AN DL 5,078.50 20,816.78 25,895.28 001 880000 DIST EXP OPER-OTHER EXPENSES G3 AS DL 2,283.78 9,361.21 11,644.99 001 880000 DIST EXP OPER-OTHER EXPENSES GO AA DL 7,362.28 30,17799 37,540.27 001 880000 DIST EXP OPER-OTHER EXPENSES GD AN DL 40,118.52 37,608.40 77,726.92 001 880000 DIST EXP OPER-OTHER EXPENSES GD ID DL 33,184.31 41,506.44 74,690.75 001 880000 DIST EXP OPER-OTHER EXPENSES GD OR DL 32,531.45 101,210.53 133,741.98 001 880000 DIST EXP OPER-OTHER EXPENSES GD OS DL (7,362.28)(30,17799)(37,540.27) 001 880000 DIST EXP OPER-OTHER EXPENSES GD WA DL 42,342.20 126,519.50 168,861.70 001 881000 DISTRIBTION RENTS G3 AN DL 85.11 85.11 001 881000 DISTRIBTION RENTS G3 AS DL 38.28 38.28 001 881000 DISTRIBTION RENTS GO AA DL 123.39 123.39 001.881000 DISTRIBTION 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901000 SUPERVISION E1 AN DL 35,612.49 30,771.67 66,384.16 001 901000 SUPERVISION G1 AN DL 21,978.25 18,990.74 40,968.99 001 901000 SUPERVISION G1 AS DL 9,569.69 8,268.88 17,838.57 001 902000 METER READING EXP CD AN DL 6,994.18 7,491.06 14,485.24 001 902000 METER READING EXP CD ID DL 36,312.85 30,688.22 67,001.07 001 902000 METER READING EXP CD OS DL (312,414.14)(304,805.18)(617,219.32) 001 902000 METER READING EXP CD WA DL 269,107.11 266,625.90 535,733.01 001 902000 METER READING EXP E2 AN DL 4,324.99 4,632.25 8,957.24 001 902000 METER READING EXP E2 ID DL 22,454.78 18,976.67 41,431.45 001 902000 METER READING EXP E2 WA DL 166,407.76 164,873.46 331,281.22e001902000METER READING EXP ED ID DL 6,224.16 5,998.10 12,222.26 001 902000 METER READING EXP ED WA DL 5,903.71 6,855.54 12,759.25 001 902000 METER READING EXP G2 AN DL 2,669.19 2,858.81 5,528.00 001 902000 METER READING EXP G2 ID DL 13,858.07 11,711.55 25,569.62 001 902000 METER READING EXP G2 WA DL 102,699.35 101,752.44 204,451.79 001 902000 METER READING EXP GD OR DL 18,620.78 16,904.80 35,525.58 February 2009 StafCPR_001 S2 Attachment A.xls Page 14 of 18 001 902000 METER READING EXP GD WA DL 1,682.73 1,328.29 3,011.02 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT CD AA DL 821,666.59 932,384.84 1,754,051.43 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT CD AN DL 0.40 0.40 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT CD ID DL 41,933.43 55,760.01 97,693.44.01 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT CD OS DL (969,571.26)(1,155,233.62)(2,124,804.88) 01 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT CD WA DL 105,970.84 167,088.76 273,059.60 01 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT E1 AN DL 435,696.93 494,406.39 930,103.32 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT E2 AN DL 0.25 0.25 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT E2 ID DL 25,930.38 34,480.32 60,410.70 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT E2 WA DL 65,529.19 103,322.68 168,851.87 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT ED ID DL 12,937.20 14,133.93 27,071.13 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT ED WA DL 7,583.86 20,620.65 28,204.51 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT G1 AN DL 268,890.39 305,122.94 574,013.33 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT G1 AS DL 117,079.27 132,855.52 249,934.79 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT G2 AN DL 0.15 0.15 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT G2 ID DL 16,003.05 21,279.69 37,282.74 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT G2 WA DL 40,441.65 63,766.08 104,207.73 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT GD OR DL 42,856.85 41,676.78 84,533.63 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT GD WA DL 1,593.96 531.31 2,125.27 001 903000 CUST ACCOUNTS EXP-RECORDS & COLLECT ZZ ZZ DL (1.78)(0.80)(2.58) 001 903920 ACCTS REC PROGRAM FEE CD AA DL 24,620.93 18,828.87 43,449.80 001 903920 ACCTS REC PROGRAM FEE CD OS DL (24,620.93)(18,828.87)(43,449.80) 001 903920 ACCTS REC PROGRAM FEE E1 AN DL 19,603.43 14,991.73 34,595.16 001 903920 ACCTS REC PROGRAM FEE G1 AN DL 3,447.42 2,636.42 6,083.84 001 903920 ACCTS REC PROGRAM FEE G1 AS DL 1,570.08 1,200.72 2,770.80 001 903930 ACCTS REC MAT YIELD CD AA DL 1,721.01 (1,986.38)(265.37) 001 903930 ACCTS REC MAT YIELD CD OS DL (1,721.02)1,986.38 265.36 001 903930 ACCTS REC MAT YIELD E1 AN DL 1,370.29 (1,581.58)(211.29) 001 903930 ACCTS REC MAT YIELD G1 AN DL 240.98 (278.13)(37.15) 001 903930 ACCTS REC MAT YIELD G1 AS DL 109.75 (126.67)(16.92) 001 904000 UNCOLLECT ACCTS CD AA DL 400,719.30 372,001.50 772,720.80 001 904000 UNCOLLECT ACCTS CD OS DL (400,719.30)(372,001.50)(772,720.80) 001 904000 UNCOLLECT ACCTS E1 AN DL 212,485.42 197,257.52 409,742.94 001 904000 UNCOLLECT ACCTS G1 AN DL 131,135.39 121,737.49 252,87288 001 904000 UNCOLLECT ACCTS G1 AS DL 57,098.49 53,006.49 110,104.98 001 905000 MISC CUST AC EX CD AA DL 19,936.66 26,383.47 46,320.13 001 905000 MISC CUST AC EX CD OS DL (19,936.65)(26,383.47)(46,320.12) 001 905000 MISC CUST AC EX E1 AN DL 10,571.61 13,990.10 24,561.71 001 905000 MISC CUST AC EX G1 AN DL 6,524.27 8,633.99 15,158.26 e001 905000 MISC CUST AC EX G1 AS DL 2,840.77 3,759.38 6,600.15 001 908000 CUST SVC & INFO EXP-CUST ASST EXP CD AN DL 53,276.98 69,073.19 122,350.17 001 908000 CUST SVC & INFO EXP-CUST ASST EXP CD OS DL (53,276.98)(69,073.19)(122,350.17) 001 908000 CUST SVC & INFO EXP-CUST ASST EXP E2 AN DL 32,944.89 42,712.79 75,657.68 001 908000 CUST SVC & INFO EXP-CUST ASST EXP G2 AN DL 20,332.09 26,360.40 46,692.49 001 908000 CUST SVC & INFO EXP-CUST ASST EXP GD OR DL 194.50 1,393.04 1,587.54 001 908250 CONSERVATION AMORT GD OR DL 452,445.66 326,797.71 779,243.37 001 908600 CUST SVC & INFO EXP ED ID DL 256,395.63 223,861.97 480,257.60 001 908600 CUST SVC & INFO EXP ED WA DL 1,331,727.81 1,490,918.28 2,822,646.09 001 908600 CUST SVC & INFO EXP GD ID DL 277,763.20 233,320.33 511,083.53 001 908600 CUST SVC & INFO EXP GD OR DL 39.991.32 33,107.85 73,099.17 001 908600 CUST SVC & INFO EXP GD WA DL 856,766.33 896,581.69 1,753,348.02 001 908690 AMORT UNBILLED DSM TARIFF RIDER REV ED ID DL (30,710.00)(14,160.00)(44,870.00) 001 908690 AMORT UNBILLED DSM TARIFF RIDER REV ED WA DL (89,861.00)238,819.00 148,958.00 001 908690 AMORT UNBILLED DSM TARIFF RIDER REV GD ID DL (36,488.00)(49,413.00)(85,901.00) 001 908690 AMORT UNBILLED DSM TARIFF RIDER REV GD WA DL (83,735.00)72,424.00 (11,311.00) 001 908990 CONSERVATION AMORTIZATION ED ID DL 106,691.05 106,691.05 213,382.10 001 908990 CONSERVATION AMORTIZATION GD ID DL 8,428.67 8,428.67 16,857.34 001 908990 CONSERVATION AMORTIZATION GD WA DL 28,034.42 28,034.42 56,068.84 001 909000 INFO AND INSTRUCT ADVERT EXP CD AA DL 9,584.50 10,407.38 19,991.88 001 909000 INFO AND INSTRUCT ADVERT EXP CD OS DL (9,584.51)(10,407.39)(19,991.90) 001 909000 INFO AND INSTRUCT ADVERT EXP E1 AN DL 5,082.28 5,518.62 10,600.90 001 909000 INFO AND INSTRUCT ADVERT EXP ED ID DL 1,358.50 1,353.83 2,712.33 001 909000 INFO AND INSTRUCT ADVERT EXP ED WA DL 4,050.48 4,027.65 8,078.13 001 909000 INFO AND INSTRUCT ADVERT EXP G1 AN DL 3,136.53 3,405.82 6,542.35 001 909000 INFO AND INSTRUCT ADVERT EXP G1 AS DL 1,365.70 1,482.95 2,848.65 001 909000 INFO AND INSTRUCT ADVERT EXP GD OR DL 37.00 56.25 93.25 001 910000 CUST SVC & INFO EXP-MISC CD AN DL 18,891.79 14,535.54 33,427.33 001 910000 CUST SVC & INFO EXP-MISC CD OS DL (18,891.79)(14,535.54)(33,427.33) 001 910000 CUST SVC & INFO EXP-MISC E2 AN DL 11,682.12 8,988.34 20,670.46 001 910000 CUST SVC & INFO EXP-MISC G2 AN DL 7,209.67 5,547.20 12,756.87 001 912000 SALES EXPENSES-DEMONSTRATING CD AN DL 64,390.26 53,008.52 117,398.78 001 912000 SALES EXPENSES-DEMONSTRATING CD ID DL (804.81)611.45 (193.36) 001 912000 SALES EXPENSES-DEMONSTRATING CD OS DL (63,585.45)(53,619.97)(117,205.42) 001 912000 SALES EXPENSES-DEMONSTRATING E2 AN DL 39,817.01 32,778.88 72,595.89e001912000SALES EXPENSES-DEMONSTRATING E2 ID DL (497.67)378.10 (119.57) 001 912000 SALES EXPENSES-DEMONSTRATING G2 AN DL 24,573.25 20,229.64 44,802.89 001 912000 SALES EXPENSES-DEMONSTRATING G2 ID DL (307.14)233.35 (73.79) 001 912000 SALES EXPENSES-DEMONSTRATING G3 AN DL 4,876.62 278.66 5,155.28 001 912000 SALES EXPENSES-DEMONSTRATING G3 AS DL 2,123.38 121.34 2.244.72 001 912000 SALES EXPENSES-DEMONSTRATING GD AA DL 7,000.00 400.00 7,400.00 February 2009 StafCPR_001S2 Attachment A.xls Page 15 of 18 001 912000 SALES EXPENSES-DEMONSTRATING GD OS DL (7,000.00)(400.00)(7,400.00) 001 913000 ADVERTISING EXPENSE CD AN DL 6,818.38 6,818.38 001 913000 ADVERTISING EXPENSE CD OS DL (6,818.38)(6,818.38) 001 913000 ADVERTISING EXPENSE E2 AN DL 4,216.28 4,216.28.01 913000 ADVERTISING EXPENSE G2 AN DL 2,602.10 2,602.10 01 913000 ADVERTISING EXPENSE GD OR DL 2,221.43 2,221.43 01 916000 MISC SALES EXPENSES CD AN DL 10,087.04 7,892.00 17,979.04 001 916000 MISC SALES EXPENSES CD ID DL 2,934.95 1,589.77 4,524.72 001 916000 MISC SALES EXPENSES CD OS DL (39,37754)(36,824.70)(76,202.24) 001 916000 MISC SALES EXPENSES CD WA DL 26,355.55 27,342.93 53,698.48 001 916000 MISC SALES EXPENSES E2 AN DL 6,237.52 4,880.18 11,117.70 001 916000 MISC SALES EXPENSES E2 ID DL 1,814.89 983.07 2,797.96 001 916000 MISC SALES EXPENSES E2 WA DL 16,297.48 16,908.05 33,205.53 001 916000 MISC SALES EXPENSES G2 AN DL 3,849.52 3,011.82 6,861.34 001 916000 MISC SALES EXPENSES G2 ID DL 1,120.06 606.70 1,726.76 001 916000 MISC SALES EXPENSES G2 WA OL 10,058.07 10,434.88 20,492.95 001 920000 ADMIN & GEN SALARIES CD AA DL 1,565,217.86 1,652,200.64 3,217,418.50 001 920000 ADMIN & GEN SALARIES CD AN DL 43,966.94 50,824.14 94,791.08 001 920000 ADMIN & GEN SALARIES CD ID DL 11,128.66 10,668.38 21,797.04 001 920000 ADMIN & GEN SALARIES CD OS DL (1,621,872.35)(1,715,561.49)(3,337,433.84) 001 920000 ADMIN & GEN SALARIES CD WA DL 1,558.88 1,868.32 '3,427.20 001 920000 ADMIN & GEN SALARIES E1 AN DL 1,127,645.56 1,190,311.43 2,317,956.99 001 920000 ADMIN & GEN SALARIES E2 AN DL 34,735.64 40,153.10 74,888.74 001 920000 ADMIN & GEN SALARIES E2 ID DL 8,792.09 8,428.45 17,220.54 001 920000 ADMIN & GEN SALARIES E2 WA DL 1,231.58 1,476.05 2,707.63 001 920000 ADMIN & GEN SALARIES ED AN DL 79,020.01 87,328.65 166,348.66 001 920000 ADMIN & GEN SALARIES ED WA DL 12,075.22 4,503.58 16,578.80 001 920000 ADMIN & GEN SALARIES G1 AN DL 302,807.05 319,634.74 622,441.79 001 920000 ADMIN & GEN SALARIES G1 AS DL 134,765.26 142,254.48 277,019.74 001 920000 ADMIN & GEN SALARIES G2 AN DL 9,231.30 10,671.04 19,902.34 001 920000 ADMIN & GEN SALARIES G2 ID DL 2,336.57 2,239.93 4,576.50 001 920000 ADMIN & GEN SALARIES G2 WA DL 327.30 392.27 719.57 001 920000 ADMIN & GEN SALARIES G3 AN DL 12,465.74 4,720.20 17,185.94 001 920000 ADMIN & GEN SALARIES G3 AS DL 5,605.79 2,122.66 7,728.45 001 920000 ADMIN & GEN SALARIES GD AA DL 18,071.53 6,842.86 24,914.39 001 920000 ADMIN & GEN SALARIES GD AN DL 254.45 40.20 294.65 001 920000 ADMIN & GEN SALARIES GD OR DL 8,706.33 23,504.47 32,210.80 001 920000 ADMIN & GEN SALARIES GD OS DL (18,071.53)(6,842.86)(24,914.39) 001 921000 OFFICE SUPPLIES & EXPENSES CD AA DL 396,627.63 413,621.37 810,249.00 e001 921000 OFFICE SUPPLIES & EXPENSES CD AN DL 2,964.16 1,491.35 4,455.51 001 921000 OFFICE SUPPLIES & EXPENSES CD OS DL (399,591.79)(415,136.72)(814,728.51) 001 921000 OFFICE SUPPLIES & EXPENSES CD WA DL 24.00 24.00 001 921000 OFFICE SUPPLIES & EXPENSES E1 AN DL 285,746.41 297,989.38 583,735.79 001 921000 OFFICE SUPPLIES & EXPENSES E2 AN DL 2,341.80 1,178.23 3,520.03 001 921000 OFFICE SUPPLIES & EXPENSES E2 WA DL 18.96 18.96 001 921000 OFFICE SUPPLIES & EXPENSES ED AN DL 19,750.71 41,802.98 61,553.69 001 921000 OFFICE SUPPLIES & EXPENSES G1 AN DL 76,731.58 80,019.19 156,750.77 001 921000 OFFICE SUPPLIES & EXPENSES G1 AS DL 34,149.64 35,612.80 69,762.44 001 921000 OFFICE SUPPLIES & EXPENSES G2 AN DL 622.36 313.12 935.48 001 921000 OFFICE SUPPLIES & EXPENSES G2 WA DL 5.04 5.04 001 921000 OFFICE SUPPLIES & EXPENSES G3 AN DL 7.30 7.30 001 921000 OFFICE SUPPLIES & EXPENSES G3 AS DL 3.29 3.29 001 921000 OFFICE SUPPLIES & EXPENSES GD AA DL 10.59 10.59 001 921000 OFFICE SUPPLIES & EXPENSES GD OR DL 5,307.25 8,636.14 13,943.39 001 921000 OFFICE SUPPLIES & EXPENSES GD OS DL (10.59)(10.59) 001 922000 ADMINISTRATIVE EXPENSE TRANSFERRED ED AN DL (2,786.06)(2,851.88)(5,637.94) 001 922000 ADMINISTRATIVE EXPENSE TRANSFERRED GD AN DL (1,747.93)(1,995.97)(3,743.90) 001 923000 OUTSIDE SERVICES EMPLOYED CD AA DL 1,219,980.60 1,167,023.86 2,387,004.46 001 923000 OUTSIDE SERVICES EMPLOYED CD OS DL (1,219,980.60)(1,167,023.86)(2,387,004.46) 001 923000 OUTSIDE SERVICES EMPLOYED E1 AN DL 878,922.82 840,770.67 1,719,693.49 001 923000 OUTSIDE SERVICES EMPLOYED ED AN DL 9,885.22 7,487.69 17,372.91 001 923000 OUTSIDE SERVICES EMPLOYED G1 AN DL 236,017.45 225,77244 461,789.89 001 923000 OUTSIDE SERVICES EMPLOYED G1 AS DL 105,040.33 100,480.75 205,521.08 001 924000 PROPERTY INSURANCE CD AA DL 114,658.94 154,659.01 269,317.95 001 924000 PROPERTY INSURANCE CD OS DL (114,658.94)(154,659.01)(269,317.95) 001 924000 PROPERTY INSURANCE E1 AN DL 82,604.89 111,422.54 194,027.43 001 924000 PROPERTY INSURANCE ED AN DL 16,196.56 16,196.56 32,393.12 001 924000 PROPERTY INSURANCE G1 AN DL 22,181.92 29,920.33 52,102.25 001 924000 PROPERTY INSURANCE G1 AS DL 9,87213 13,316.14 23,188.27 001 925100 INJURIES & DAMAGES NON PB CD AA DL 278,667.04 354,501.17 633,168.21 001 925100 INJURIES & DAMAGES NON PB CD AN DL 14,591.19 19,343.32 33,934.51 001 925100 INJURIES & DAMAGES NON PB CD OS DL (293,258.23)(373,844.49)(667,102.72) 001 925100 INJURIES & DAMAGES NON PB E1 AN DL 200,762.88 255,396.82 456,159.70 001 925100 INJURIES & DAMAGES NON PB E2 AN DL 11,527.62 15,282.00 26,809.62e001925100INJURIES & DAMAGES NON PB ED AN DL 60,011.03 218,510.36 278,521.39 001 925100 INJURIES & DAMAGES NON PB G1 AN DL 53,910.93 68,581.80 122,492.73 001 925100 INJURIES & DAMAGES NON PB G1 AS DL 23,993.23 30,522.55 54,515.78 001 925100 INJURIES & DAMAGES NON PB G2 AN DL 3,063.57 4,061.32 7,124.89 001 925100 INJURIES & DAMAGES NON PB G3 AN DL 325,398.50 11,582.14 336,980.64 001 925100 INJURIES & DAMAGES NON PB G3 AS DL 146,330.26 5,208.44 151,538.70 February 2009 StafCPR_001S2 Attachment A.xls Page 16 of 18 001 925100 INJURIES & DAMAGES NON PB GD M DL 471,728.76 16,790.58 488,519.34 001 925100 INJURIES & DAMAGES NON PB GD AS DL 948.00 948.00 001 925100 INJURIES & DAMAGES NON PB GD OS DL (471,728.76)(16,790.58)(488,519.34) 001 925110 INJURIES & DAMAGES PAYABLE ACCRUAL GD WA DL (450,000.00)(450,000.00).01 925200 INJURIES & DAMAGES PB CD M DL 46,928.63 27,203.54 74,132.17 01 925200 INJURIES & DAMAGES PB CD AN DL 135,934.63 220,97745 356,912.08 01 925200 INJURIES & DAMAGES PB CD OS DL (182,863.26)(248,180.99)(431,044.25) 001 925200 INJURIES & DAMAGES PB E1 AN DL 33,809.26 19,598.52 53,407.78 001 925200 INJURIES & DAMAGES PB E2 AN DL 107,393.80 174,581.02 281,974.82 001 925200 INJURIES & DAMAGES PB G1 AN DL 9,078.81 5,262.80 14,341.61 001 925200 INJURIES & DAMAGES PB G1 AS DL 4,040.56 2,342.22 6,382.78 001 925200 INJURIES & DAMAGES PB G2 AN DL 28,540.83 46,396.43 74,937.26 001 925300 INJURIES & DAMAGES PB CLEARING ED OS DL (141,324.04)(194,179.54)(335,503.58) 001 925300 INJURIES & DAMAGES PB CLEARING GD OS DL (41,539.22)(54,001.45)(95,540.67) 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB CD AA DL 32,198.80 52,159.24 84,358.04 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB CD AN DL 29,346.10 (7,398.94)21,947.16 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB CD OS DL (61,544.90)(44,760.30)(106,305.20) 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB E1 AN DL 23,197.30 37,57760 60,774.90 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB E2 AN DL 23,184.59 (5,845.46)17,339.13 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB ED AN DL 43,386.85 743.19 44,130.04 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB G1 AN DL 6,229.18 10,090.73 16,319.91 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB G1 AS DL 2,772.32 4,490.91 7,263.23 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB G2 AN DL 6,161.51 (1,553.48)4,608.03 001 926100 EMPLOYEE PENSIONS & BENEFITS NON PB GD AS DL 1,006.14 846.80 1,852.94 001 926200 EMPLOYEE PENSIONS & BENEFITS PB CD M DL 3,999,291.75 4,156,457.19 8,155,748.94 001 926200 EMPLOYEE PENSIONS & BENEFITS PB CD AN DL 144,791.39 137,401.18 282,192.57 001 926200 EMPLOYEE PENSIONS & BENEFITS PB CD OS DL (4,144,083.14)(4,293,858.37)(8,437,941.51 ) 001 926200 EMPLOYEE PENSIONS & BENEFITS PB E1 AN DL 2,881,249.75 2,994,478.02 5,875,727.77 001 926200 EMPLOYEE PENSIONS & BENEFITS PB E2 AN DL 114,390.99 108,552.43 222,943.42 001 926200 EMPLOYEE PENSIONS & BENEFITS PB G1 AN DL 773,702.98 804,108.21 1,577,811.19 001 926200 EMPLOYEE PENSIONS & BENEFITS PB G1 AS DL 344,339.02 357,870.96 702,209.98 001 926200 EMPLOYEE PENSIONS & BENEFITS PB G2 AN DL 30,400.40 28,848.75 59,249.15 001 926300 EMPLOYEE PENSIONS & BENEFITS PB CLEARING ED OS DL (2,992,452.18)(3,103,030.45)(6,095,482.63) 001 926300 EMPLOYEE PENSIONS & BENEFITS PB CLEARING GD OS DL (1,151,630.96)(1,190,827.92)(2,342,458.88) 001 926400 EMPLOYEE PENSIONS & BENEFITS OLD FAS106 ED ID DL 7,398.52 7,398.2 14,797.04 001 926400 EMPLOYEE PENSIONS & BENEFITS OLD FAS106 ED WA DL 20,881.18 20,881.18 41,762.36 001 926400 EMPLOYEE PENSIONS & BENEFITS OLD FAS106 GD WA DL 4,630.08 4,630.08 9,260.16 001 927000 FRANCHISE REQUIREMENTS ED ID DL 904.46 527.23 1,431.69 001 928000 REGULATORY COMMISSION EXPENSES CD AA DL 74,799.58 99,993.30 174,792.88 e001 928000 REGULATORY COMMISSION EXPENSES CD OS DL (74,799.58)(99,993.29)(174,792.87) 001 928000 REGULATORY COMMISSION EXPENSES E1 AN DL 53,888.61 72,039.17 125,927.78 001 928000 REGULATORY COMMISSION EXPENSES ED AN DL 182,232.17 203,173.93 385,406.10 001 928000 REGULATORY COMMISSION EXPENSES ED ID DL 74,802.45 63,545.22 138,347.67 001 928000 REGULATORY COMMISSION EXPENSES ED WA DL 99,185.69 96,607.79 195,793.48 001 928000 REGULATORY COMMISSION EXPENSES G1 AN DL 14,470.73 19,344.70 33,815.43 001 928000 REGULA TORY COMMISSION EXPENSES G1 AS DL 6,440.24 8,609.42 15,049.66 001 928000 REGULATORY COMMISSION EXPENSES GD ID DL 33,475.84 25,239.52 58,715.36 001 928000 REGULATORY COMMISSION EXPENSES GD OR DL 53,667.12 62,744.51 116,411.63 001 928000 REGULATORY COMMISSION EXPENSES GD WA DL 56,280.15 65,423.81 121,703.96 001 930100 GENERAL ADVERTISING EXPENSE CD OS DL (1,465.00)(1,116.45)(2,581.45) 001 930100 GENERAL ADVERTISING EXPENSE eD WA DL 1,465.00 1,116.45 2,581.45 001 930100 GENERAL ADVERTISING EXPENSE E2 WA DL 1,157.41 882.04 2,039.45 001 930100 GENERAL ADVERTISING EXPENSE G2 WA DL 307.59 234.41 542.00 001 930200 MISC GENERAL EXPENSE CD M DL 353,518.44 259,887.91 613,406.35 001 930200 MISC GENERAL EXPENSE CD AN DL 21,322.83 30,745.75 52,068.58 001 930200 MISC GENERAL EXPENSE CD ID DL 16,325.49 731.90 17,057.39 001 930200 MISC GENERAL EXPENSE CD OS DL (404,842.50)(305,734.43)(710,576.93) 001 930200 MISC GENERAL EXPENSE eD WA DL 13,675.74 14,368.86 28,044.60 001 930200 MISC GENERAL EXPENSE E1 AN DL 254,688.82 187,233.65 441,922.47 001 930200 MISC GENERAL EXPENSE E2 AN DL 16,845.89 24,290.37 41,136.26 001 930200 MISC GENERAL EXPENSE E2 ID DL 12,897.79 578.23 13,476.02 001 930200 MISC GENERAL EXPENSE E2 WA DL 10,804.38 11,351.97 22,156.35 001 930200 MISC GENERAL EXPENSE ED AN DL 12,212.06 27,321.44 39,533.50 001 930200 MISC GENERAL EXPENSE G1 AN DL 68,391.68 50,277.92 118,669.60 001 930200 MISC GENERAL EXPENSE G1 AS DL 30,437.94 22,376.35 52,814.29 001 930200 Mise GENERAL EXPENSE G2 AN DL 4,476.94 6,55.38 10,932.32 001 930200 Mise GENERAL EXPENSE G2 ID DL 3,427.70 153.67 3,581.37 001 930200 MISC GENERAL EXPENSE G2 WA DL 2,871.36 3,016.89 5,888.25 001 930200 MISC GENERAL EXPENSE G3 AN DL 119,771.36 1,968.54 121,739.90 001 930200 Mise GENERAL EXPENSE G3 AS DL 53,860.65 885.25 54,745.90 001 930200 Mise GENERAL EXPENSE GD M DL 173,632.01 2,853.79 176,485.80 001 930200 Mise GENERAL EXPENSE GD OR DL 2,714.86 4,142.59 6,857.45 001 930200 MISC GENERAL EXPENSE GD OS DL (173,632.01 )(2,853.79)(176,485.80) 001 931000 MISC GENERAL-RENTS CD M DL 60,922.30 54,741.24 115,663.54 e001 931000 MISC GENERAL-RENTS CD AN DL (10,376.00)(16,375.68)(26,751.68) 001 931000 Mise GENERAL-RENTS CD ID DL 550.00 275.00 825.00 001 931000 MISC GENERAL-RENTS CD OS DL (58,043.88)(42,114.35)(100,158.23) 001 931000 MISC GENERAL-RENTS CD WA DL 6,947.58 3,473.79 10,421.37 001 931000 MISC GENERAL-RENTS E1 AN DL 43,890.86 39,437.78 83,328.64 001 931000 Mise GENERAL-RENTS E2 AN DL (8,197.46)(12,937.44)(21,134.90) February 2009 StafCPR_001S2 Attachment A.xls Page 17 of 18 001 931000 MISC GENERAL-RENTS E2 ID DL 434.52 217.26 651.78 001 931000 MISC GENERAL-RENTS E2 WA DL 5,488.87 2,744.43 8,233.30 001 931000 MISC GENERAL-RENTS ED ID DL 1,580.00 490.00 2,070.00 001 931000 MISC GENERAL-RENTS ED WA DL 4,090.00 2,070.00 6,160.00.01 931000 MISC GENERAL-RENTS G1 AN DL 11,786.03 10,590.24 22,376.27 01 931000 MISC GENERAL-RENTS G1 AS DL 5,245.41 4,713.22 9,958.63 001 931000 MISC GENERAL-RENTS G2 AN DL (2,178.54)(3,438.24)(5.616.78) 001 931000 MISC GENERAL-RENTS G2 ID DL 115.48 57.74 173.22 001 931000 MISC GENERAL-RENTS G2 WA DL 1,458.71 729.36 2,188.07 001 931000 MISC GENERAL-RENTS GD WA DL 1,181.00 590.50 1,771.50 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD AA DL 664,796.43 596,558.01 1,261,354.44 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD AN DL 36,634.46 35,100.46 71,734.92 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD ID DL 71,385.50 41,319.76 112,705.26 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD OS DL (811,070.82)(696,624.52)(1,507,695.34) 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS CD WA DL 38,254.43 23,646.30 61,900.73 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS E1 AN DL 478,945.94 429,784.25 908,730.19 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS E2 AN DL 28,942.69 27,730.77 56,673.6 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS E2 ID DL 56,397.40 32,644.26 89,041.66 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS E2 WA DL 30,222.53 18,681.52 48,904.05 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS ED AN DL 154,221.83 251,260.07 405,481.90 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS ED ID DL 12,357.57 13,741.36 26,098.93 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS ED WA DL 9,055.19 5,259.70 14,314,89 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G1 AN DL 128,611.52 115,410.11 244,021.63 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G1 AS DL 57,238.97 51,363.64 108,602.61 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G2 AN DL 7,691.77 7,369.69 15,061.46 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G2 ID DL 14,988.10 8,675.50 23,663.60 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS G2 WA DL 8,031.90 4,964.78 12,996.68 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GD AN DL (650.53)(650.53) 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GD AS DL 5,492.23 8,454.04 13,946.27 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GD CA DL 67.50 67.50 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GD OR DL 13,009.24 1,443.01 14,452.25 001 935000 MAINT OF STRUCTURE & IMPROVEMENTS GD WA DL 15,993.80 11,920.70 27,914.50 (0.00)(0.00)0.00 . . February 2009 StafCPR_001 S2 Attachment A.xls Page 18 of 18 . . AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION JUSDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: IDAHO A VU-E-09-01 1 AVU-G-09-01 IPUC Production Request Staff-051 REQUEST: 03/24/2009 Wiliam Johnson Wiliam Johnson Power Supply (509) 495-4046 Please provide a PCA backcast of calendar year 2008 showing what the deferral balance differences would have been if that year had included the PCA changes the Company -is proposing in this case. The changes should include; I) Sharing at 95/5, 2) Third Pary Transmission Revenue and Expense, 3) New Retail Revenue Credit Calculation, and 4) the Production Tax Credit. RESPONSE: The table below provides a PCA backcast of calendar year 2008 showing the differences in the deferrals had the PCA included the changes the Company is proposing in this case. The changes include; 1) Sharng at 95/5, 2) Thrd Pary Transmission Revenue and Expense, 3) New Retail Revenue Credit Calculation, and 4) the Production Tax Credit. Proposed PCA Changes Impact to 2008 Deferral Proposed Changes Prior to Sharing Change Including Transmission Expense and Revenue Changing Retail Revenue Credit Rate Including Production Tax Credit Total Proposed Changes Prior to Sharing Change Total Proposed Changes at Current 90/10 Sharing Change Sharing to 95% Customer/5% Company Total Proposed Changes Including Sharing Change 2008 Deferral Increase (Decrease) $846,393 -$28,438 -$312,520 $505,435 $454,892 $605,105 $1,059,996 . . . Id a h o P o w e r C o s t A d j u s t m e n t ( P C A ) Ac t u a l 2 0 0 8 P C A D e f e r r a l s a n d A v i s t a P r o p o s e d P C A C h a n g e s TO T A L Ja n - 8 tl Ma r - 0 8 Ap r - 0 8 Ma y - 0 8 Ju n - 0 8 ,l ~ Se p - 0 8 Oc t - 0 8 No v - 0 8 De c - 0 8 Ac t u a l - A u t h o r i z e d N e t E x p e n s e $6 8 , 7 7 0 , 9 9 1 $ 1 3 , 6 8 3 , 9 4 0 $ 1 1 , 4 8 7 , 1 9 1 $7 , 7 8 4 , 6 9 9 $ 1 5 , 8 6 1 , 8 0 8 $ 1 , 2 6 0 , 9 9 1 -$ 6 1 9 , 5 1 5 - $ 3 , 0 6 9 , 5 0 6 $ 1 1 , 6 1 7 , 1 6 9 $ 1 0 , 8 1 1 , 4 6 1 - $ 2 , 6 3 5 , 0 2 7 - $ 3 , 2 0 9 , 4 7 0 $ 5 , 7 9 7 , 2 5 0 Id a h o A l l o c a t i o n ( § 3 4 . 4 1 % ( 3 5 . 4 1 % O c t - D e c ) $2 3 , 6 6 3 , 6 2 6 $4 , 7 0 8 , 6 4 4 $3 , 9 5 2 , 7 4 2 $ 2 , 6 7 8 , 7 1 5 $5 , 4 5 8 , 0 4 8 $4 3 3 , 9 0 7 -$ 2 1 3 , 1 7 5 - $ 1 , 0 5 6 , 2 1 7 $3 , 9 9 7 , 4 6 8 $3 , 7 2 0 , 2 2 4 -$ 9 3 3 , 0 6 3 - $ 1 , 1 3 6 , 4 7 3 $ 2 , 0 5 2 , 8 0 6 Ac t u a l T r a n s m i s s i o n E x p e n s e $1 3 , 6 3 1 , 9 9 9 $1 , 3 5 1 , 1 4 1 $1 , 1 7 7 , 3 9 4 $ 1 , 1 2 6 , 4 3 1 $1 , 1 2 6 , 3 0 4 $ 1 , 0 8 0 , 9 5 1 $9 9 3 , 9 1 5 $ 1 , 0 7 9 , 5 0 0 $1 , 1 2 1 , 0 0 7 $1 , 1 8 4 , 1 2 3 $ 1 , 0 8 8 , 1 2 9 $ 1 , 1 5 7 , 9 6 9 $ 1 , 1 4 5 , 1 3 5 Au t h o r i z e d T r a n s m i s s i o n E x p e n s e $1 2 , 1 3 1 , 1 4 4 $9 5 3 , 2 5 0 $9 5 3 , 2 5 0 $9 5 3 , 2 5 0 $9 5 3 , 2 5 0 $9 5 3 , 2 5 0 $9 5 3 , 2 5 0 $9 5 3 , 2 5 0 $9 5 3 , 2 5 0 $9 5 3 , 2 5 0 $ 1 , 1 9 7 , 0 6 1 $1 , 1 7 7 , 4 1 7 $ 1 , 1 7 7 , 4 1 7 Ac t u a l T r a n s m i s s i o n R e v e n u e -$ 9 , 5 4 8 , 6 7 3 -$ 7 0 4 , 3 9 2 -$ 5 1 8 , 6 2 6 -$ 5 1 6 , 9 3 1 -$ 5 4 8 , 5 5 5 -$ 7 6 7 , 3 8 1 - $ 1 , 1 3 5 , 2 7 4 - $ 1 , 0 5 8 , 9 5 -$ 8 9 5 , 4 8 5 - $ 1 , 2 7 5 , 3 9 4 -$ 6 7 1 , 1 3 1 -$ 8 1 6 , 2 8 8 -$ 6 4 0 , 7 2 1 Au t h o r i z e d T r a n s m i s s i o n R e v e n u e -$ 1 0 , 5 1 2 , 8 9 1 -$ 9 3 4 , 2 2 1 -$ 9 3 4 , 2 2 1 -$ 9 3 4 , 2 2 1 -$ 9 3 4 , 2 2 1 ,$ 9 3 4 , 2 2 1 -$ 9 3 4 , 2 2 1 .$ 9 3 4 , 2 2 1 -$ 9 3 4 , 2 2 1 -$ 9 3 4 , 2 2 1 -$ 7 4 9 , 6 4 9 -$ 7 1 2 , 3 2 3 -$ 6 4 2 , 9 3 0 Ac t u a l - A u t h o r i z e d N e t T r a n s m i s s i o n E x p $2 , 4 6 5 , 0 7 3 $6 2 7 , 7 2 0 $6 3 9 , 7 3 9 $5 9 0 , 4 7 1 $5 5 8 , 7 2 0 $2 9 4 , 5 1 -$ 1 6 0 , 3 8 8 $1 , 9 7 6 $2 0 6 , 4 9 3 -$ 1 1 0 , 3 0 0 -$ 3 0 , 4 1 4 -$ 1 2 3 , 4 1 3 -$ 3 0 , 0 7 2 Id a h o A l l o c a t i o n ( § 3 4 . 4 1 % ( 3 5 . 4 1 % O c t - D e c ) $8 4 6 , 3 9 3 $2 1 5 , 9 9 8 $2 2 0 , 1 3 4 $2 0 3 , 1 8 1 $1 9 2 , 2 5 6 $1 0 1 , 3 5 2 -$ 5 5 , 1 9 0 $6 8 0 $7 1 , 0 5 4 -$ 3 7 , 9 5 4 -$ 1 0 , 7 7 0 -$ 4 3 , 7 0 0 -$ 1 0 , 6 4 9 Ac t u a l P r o d u c t i o n T a x C r e d i t $1 , 8 3 9 , 6 3 1 $2 6 7 , 0 2 2 $2 7 6 , 0 1 9 $2 6 4 , 0 8 3 $4 8 , 2 4 0 $1 3 , 0 5 8 $1 1 , 2 9 8 $1 0 , 5 8 5 $2 0 1 , 6 1 2 $1 2 4 , 2 8 6 $7 9 , 1 2 1 $2 4 5 , 3 2 9 $2 9 8 , 9 7 8 Au t h o r i z e d P r o d u c t i o n T a x C r e d i t $9 2 2 , 7 1 1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3 1 3 , 6 7 7 $2 9 9 , 9 3 3 $3 0 9 , 1 0 1 Ac t u a l - A u t h o r i z e d P r o d u c t i o n T a x C r e d i t -$ 9 1 6 , 9 2 1 -$ 2 6 7 , 0 2 2 -$ 2 7 6 , 0 1 9 -$ 2 6 4 , 0 8 3 -$ 4 8 , 2 4 0 -$ 1 3 , 0 5 8 -$ 1 1 , 2 9 8 -$ 1 0 , 5 8 5 -$ 2 0 1 , 6 1 2 -$ 1 2 4 , 2 8 6 $2 3 4 , 5 5 6 $5 4 , 6 0 4 $1 0 , 1 2 3 Id a h o A l l o c a t i o n ( § 3 4 . 4 1 % ( 3 5 . 4 1 % O c t - D e c ) -$ 3 1 2 , 5 2 0 -$ 9 1 , 8 8 2 -$ 9 4 , 9 7 8 -$ 9 0 , 8 7 1 -$ 1 6 , 5 9 9 -$ 4 , 4 9 3 -$ 3 , 8 8 7 -$ 3 , 6 4 2 -$ 6 9 , 3 7 5 -$ 4 2 , 7 6 7 $8 3 , 0 5 6 $1 9 , 3 3 5 $3 , 5 8 4 Ac t u a l R e t a i l R e v e n u e A d j -$ 1 2 , 0 6 6 , 9 6 5 - $ 1 , 4 4 9 , 2 8 2 - $ 1 , 7 2 4 , 3 0 0 - $ 1 , 8 2 9 , 1 3 9 - $ 1 , 4 4 9 , 8 5 3 - $ 1 , 5 2 2 , 9 2 8 - $ 1 , 2 1 5 , 2 6 3 - $ 2 , 0 0 2 , 7 6 9 -$ 7 4 2 , 2 7 0 - $ 1 , 0 0 4 , 2 4 8 $4 7 3 , 3 4 4 $9 8 3 , 1 0 5 -$ 5 8 3 , 3 6 2 Pr o p o s e d R e t a i l R e v e n u e C r e d i t -$ 1 2 , 0 9 5 , 4 0 3 - $ 1 , 4 5 2 , 4 6 7 - $ 1 , 7 2 8 , 0 9 2 - $ 1 , 8 3 3 , 1 6 1 - $ 1 , 4 5 3 , 0 3 9 - $ 1 , 5 2 6 , 2 7 6 - $ 1 , 2 1 7 , 9 3 2 - $ 2 , 0 0 7 , 1 7 3 -$ 7 4 3 , 8 9 7 - $ 1 , 0 0 6 , 4 5 3 $4 7 3 , 3 4 4 $9 8 3 , 1 0 5 .$ 5 8 3 , 3 6 2 Ac t u a l - P r o p o s e d R e t a i l R e v e n u e C r e d i t -$ 2 8 , 4 3 8 -$ 3 , 1 8 5 -$ 3 , 7 9 2 -$ 4 , 0 2 2 -$ 3 , 1 8 6 -$ 3 , 3 4 8 -$ 2 , 6 6 9 -$ 4 , 4 0 4 -$ 1 , 6 2 7 -$ 2 , 2 0 5 $0 $0 $0 Ac t u a l N e t P o w e r C o s t In c r e a s e ( D e c r e a s e ) $ 1 1 , 5 9 6 , 6 6 1 $ 3 , 2 5 9 , 3 6 2 $ 2 , 2 2 8 , 4 4 2 $ 8 4 9 , 5 7 6 $ 4 , 0 0 8 , 1 9 5 - $ 1 , 0 8 9 , 0 2 1 - $ 1 , 4 2 8 , 4 3 8 - $ 3 , 0 5 8 , 9 8 6 $ 3 , 2 5 5 , 1 9 8 $ 2 , 7 1 5 , 9 7 6 - $ 4 5 9 , 7 1 9 - $ 1 5 3 , 3 6 8 $ 1 , 4 6 9 , 4 4 4 Pr o p o s e d N e t P o w r C o s t In c r e a s e ( D e c r e a s e ) $ 1 2 , 1 0 2 , 0 9 6 $ 3 , 3 8 0 , 2 9 3 $ 2 , 3 4 9 , 8 0 7 $ 9 5 7 , 8 6 4 $ 4 , 1 8 0 , 6 6 5 - $ 9 9 5 , 5 1 1 - $ 1 , 4 9 0 , 1 8 4 - $ 3 , 0 6 6 , 3 5 3 $ 3 , 2 5 5 , 2 5 0 $ 2 , 6 3 3 , 0 5 0 - $ 3 8 7 , 4 3 2 - $ 1 7 7 , 7 3 3 $ 1 , 4 6 2 , 3 8 0 Ac t u a l - P r o p o s e d N e t P o w e r C o s t I n c r e a s e ( D e c r e a s e ) $ 5 0 5 , 4 3 5 $ 1 2 0 , 9 3 1 $ 1 2 1 , 3 6 5 $ 1 0 8 , 2 8 8 $ 1 7 2 , 4 7 0 $ 9 3 , 5 1 0 - $ 6 1 , 7 4 6 - $ 7 , 3 6 7 $ 5 2 - $ 8 2 , 9 2 6 $ 7 2 , 2 8 7 - $ 2 4 , 3 6 5 - $ 7 , 0 6 4 Ac t u a l I d a h o S h a r e o f N e t P o w e r C o s t C h a n g e a t 90 % $1 0 , 4 3 6 , 9 9 5 $2 , 9 3 3 , 4 2 6 $2 , 0 0 5 , 5 9 8 $7 6 4 , 6 1 8 $3 , 6 0 7 , 3 7 6 -$ 9 8 0 , 1 1 9 - $ 1 , 2 8 5 , 5 9 4 - $ 2 , 7 5 3 , 0 8 7 $2 , 9 2 9 , 6 7 8 $2 , 4 4 4 , 3 7 8 -$ 4 1 3 , 7 4 7 -$ 1 3 8 , 0 3 1 $1 , 3 2 2 , 5 0 0 Pr o p o s e d I d a h o S h a r e o f N e t P o w e r C o s t C h a n g e a t 95 % $1 1 , 4 9 6 , 9 9 1 $3 , 2 1 1 , 2 7 8 $2 , 2 3 2 , 3 1 6 $9 0 9 , 9 7 1 $3 , 9 7 1 , 6 3 2 -$ 9 4 5 , 7 3 5 - $ 1 , 4 1 5 , 6 7 5 - $ 2 , 9 1 3 , 0 3 5 $3 , 0 9 2 , 4 8 8 $2 , 5 0 1 , 3 9 7 -$ 3 6 8 , 0 6 1 -$ 1 6 8 , 8 6 $ 1 , 3 8 9 , 2 6 1 Ac t u a l - P r o p o s e d N e t P o w e r C o s t I n c r e a s e ( D e c r e a s e ) $1 , 0 5 9 , 9 9 6 $2 7 7 , 8 5 2 $2 2 6 , 7 1 9 $1 4 5 , 3 5 2 $3 6 4 , 2 5 6 $3 4 , 3 8 4 -$ 1 3 0 , 0 8 1 -$ 1 5 9 , 9 4 8 $1 6 2 , 8 1 0 $5 7 , 0 1 9 $4 5 , 6 8 7 -$ 3 0 , 8 1 5 $6 6 , 7 6 1 In c r e a s e ( D e c r e a s e ) D u e t o S h a r i n g C h a n g e $6 0 5 , 1 0 5 $1 6 9 , 0 1 5 $1 1 7 , 4 9 0 $4 7 , 8 9 3 $2 0 9 , 0 3 3 -$ 4 9 , 7 7 6 -$ 7 4 , 5 0 9 -$ 1 5 3 , 3 1 8 $1 6 2 , 7 6 3 $1 3 1 , 6 5 2 -$ 1 9 , 3 7 2 -$ 8 , 8 8 7 $7 3 , 1 1 9 Ne t P o t l a t c h C h a n g e ( B o t h A c t u a l a n d P r o p o s e d ) -$ 0 8 , 1 6 3 -$ 2 2 , 1 1 7 -$ 3 , 9 9 6 -$ 3 9 , 3 1 2 -$ 6 0 , 6 3 6 -$ 1 8 , 9 4 1 -$ 4 5 , 9 7 4 -$ 8 1 , 8 1 1 -$ 2 7 , 7 9 8 -$ 8 9 , 9 3 6 -$ 6 , 4 1 3 -$ 6 , 4 9 8 -$ 4 , 7 3 1 Ac t u a l T o t a l P o w e r C o s t D e f e r r a l $1 0 , 0 2 8 , 8 3 2 $2 , 9 1 1 , 3 0 9 $2 , 0 0 1 , 6 0 2 $7 2 5 , 3 0 6 $3 , 5 4 6 , 7 4 0 -$ 9 9 9 , 0 6 0 - $ 1 , 3 3 1 , 5 6 8 - $ 2 , 8 3 4 , 8 9 8 $2 , 9 0 1 , 8 8 0 $2 , 3 5 4 , 4 4 2 .$ 4 2 0 , 1 6 0 -$ 1 4 4 , 5 2 9 $ 1 , 3 1 7 , 7 6 9 To t a l P o w e r C o s t D e f e r r a l w i t h P r o p o s e d C h a n g e s $1 1 , 0 8 8 , 8 2 8 $3 , 1 8 9 , 1 6 1 $2 , 2 2 8 , 3 2 0 $8 7 0 , 6 5 9 $3 , 9 1 0 , 9 9 6 -$ 9 6 4 , 6 7 6 . $ 1 , 4 6 1 , 6 4 9 - $ 2 , 9 9 4 , 8 4 $3 , 0 6 4 , 6 9 0 $2 , 4 1 1 , 4 6 1 -$ 3 7 4 , 4 7 4 -$ 1 7 5 , 3 4 $ 1 , 3 8 4 , 5 3 0 Di f f e r e n c e I n 2 0 0 8 T o t a l P o w e r C o s t D e f e r r a l s $1 , 0 5 9 , 9 9 6 $2 7 7 , 8 5 2 $2 2 6 , 7 1 9 $1 4 5 , 3 5 2 $3 6 4 , 2 5 6 $3 4 , 3 8 4 -$ 1 3 0 , 0 8 1 -$ 1 5 9 , 9 4 8 $1 6 2 , 8 1 0 $5 7 , 0 1 9 $4 5 , 6 8 7 -$ 3 0 , 8 1 5 $6 6 , 7 6 1 $1 , 0 5 9 , 9 9 6 $2 7 7 , 8 5 2 $2 2 6 , 7 1 9 $1 4 5 , 3 5 2 $3 6 4 , 2 5 6 $3 4 , 3 8 4 -$ 1 3 0 , 0 8 1 -$ 1 5 9 , 9 4 8 $1 6 2 , 8 1 0 $5 7 , 0 1 9 $4 5 , 6 8 7 -$ 3 0 , 8 1 5 $6 6 , 7 6 1 Re c a s t St a f C P R _ 0 5 1 A t t a c h m e n t A . x l s Pa g e 1 o f 1 . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-09-0l 1 A VU-G-09-01 IPUC Production Request Staff-057 DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: 3/24/2009 Brian Hirschkom Scott Reid Rates & Regulation (509) 495-4893 It appears as though A vista has lost two Schedule 25 customers since the last rate case. Is this correct, or have they moved to other schedules? What is the energy and demand impact of loss or shift of these customers? RESPONSE: There are twelve Schedule 25 customers in this rate filing as compared to thirteen in A VU- E-08-0 1. One customer was switched from Schedule 25 to Schedule 21 in March 2008 due to failure to sustain the anual minimum demand requirements of Schedule 25. All of their test period usage has been included with Schedule 21 for this rate fiing. Comparng this customer's 2008 test perod usage with that from the 2007 test period, energy is down 20% or about 1,650,000 Kwh's, and demand is down 20% or about 5,400 KW's. . . . JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-09-01 / A VU-G-09-01 IPUC Production Request Staff-060 DATE PREPARED: WITESS: RESPONDER: DEP ARTMENT: TELEPHONE: 3/23/2009 Brian Hirschkorn Scott Reid Rates & Regulation (509) 495-4893 Please provide the number of customers, by month for the test year, in Schedules 11, 21, and 25 whose usage fell exclusively in the first rate block, and the corresponding average usage. How many of those customers, by schedule, never entered the second rate block over the entire test year? RESPONSE: Please see the attached file "StafCPR_ 060 Attachment A" detailing customer usage, by rate schedule, which fell exclusively in the first rate block. 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(0 0 C' 00 0' N C' .. C' .. I" 0'(0 C' I" 00 (0 0' 0' "' "' N .... "'.ÑC'......C'C'C'ÑÑÑÑ 0T" T" or T" T" T" T" T" T" T" T" T" co.. N I" .. "' 0' (0 LO (0 N 0' C' LO 0'.. "' (0 0 C' 0' 0 I" LO "' NC'O'N LO I" I" "' (0 0' 0 N N 0' 0' (0""""CÒCÒCÒCÒCÒ""""""CÒCÒ C'T" T" T" T" T" T"T"T"T" T" T" T" 0N I" I" I"999 ts ~ l6Ozo 00 0099c: .0el Q).. u. 00 00 00 00 0000000I I I I I(i 5.ÌÕ§"5 :2 e: :2 .. .. ~~ ~I I 0 gi fi l-e: (/ . . . JUSDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-09-01 1 A VU-G-09-0l IPUC Production Request Staff-061 DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: 03/24/2009 Wiliam Johnson Wiliam Johnson Power Supply (509) 495-4046 Please provide Transmission and Distrbution Loss Studies or any relevant studies the Company uses to determine the energy losses in the system. RESPONSE: Please see Avista's response 061C, which contains TRAE SECRET, PROPRIETARY or CONFIDENTIAL infonnation and exempt from public view and is separately filed under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the Protective Agreement between Avista and IPUC Staff dated Januar 8, 2009. . . . JUSDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO A VU-E-09-0l 1 A VU-G-09-01 IPUC Production Request Staff-062 DATE PREPARD: WITNSS: RESPONDER: DEPARTMNT: TELEPHONE: 03/2412009 Wiliam Johnson Wiliam Johnson Power Supply (509) 495-4046 If the Company does not have relevant studies, what methodology and assumptions does the Company use to gross up sales to the generation level? Please provide any workpapers in response. RESPONSE: The Company rus a regression on historical data to establish the relationship between sales and load. Sales are forecasted and the regression results are used to forecast load. As described in response to Data Request No. Staff-06l, losses are measured as the difference between retail sales and net system load. A monthy loss distrbution shape (applied to the anual loss calculation) is used to create calendar sales, which is used to determine revenue projections and the PCA retail sales base. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-09-01 1 A VU-G-09-01 IPUC Production Request Staff-063 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 3/23/2009 Brian Hirschkom Scott Reid State & Federal Reg. (509) 495-4893 Please provide a detailed explanation and all supporting executable electronically formatted analysis illustrating: a. Why the Company has determined it necessary to raise the Schedule 146 "Anual Minimum" from $30,055 to $33,183. Please provide all electronic analysis along with a detailed description of the methodology for detennining the prudency of this change. b. How the Company has measured the impact to Schedule 146 customers caused by raising the "Anual Minimum" from $30,055 to $33,183. RESPONSE: a. Schedule 146 customers are required to use 250,000 therms per year. The Anual Minimum charge equals twelve months of the $200 per month rate ($2,400), plus 250,000 therms at the proposed therm rate of$0.12313 ($30,783), for a total charge of$33,183. b. As long as customers meet the 250,000 therms per year minimum as required by Schedule 146, there is zero impact to customers. . . . AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JUSDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO A VU-E-09-0l 1 A VU-G-09-0l IPUC Production Request Staff-071 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 3/2312009 Brian Hirschkorn Scott Reid State & Federal Reg. (509) 495-4893 REQUEST: In Hirschkorn's Workpapers BJH-G-I0 and BJH-G-ll the Company has aggregated the classes, by Schedule, for a column called "Allocated Actual Unbilled Therms" and used the unbiled therms in the "Add Sep '08 Unbiled" and "Less Sep '07 Unbiled" columns of Work paper BJH-G-8. This is par of the calculation for determining the final unbiled. therm adjustment. Please provide a detailed explanation and all supporting executable electronically formatted analysis ilustrating why the Company has not aggregated the class allocating percentages (% for Allocating Actual Total Unbiled Therms) by Schedule from these same Workpapers (BJH-G-lO and BJH -G-ll), to eventually be utilized in determining the final unbiled thenn adjustment for Workpaper BJH-G-8. RESPONSE: The Unbiled journal (shown in BJH-G-l 0 and BJH-G-ll) provides a reasonable estimate, in total, of the unbiled usage because monthly gas thoughput and biled usage are known quantities. The journal then allocates total unbiled usage to individual schedules based on each schedule's biled usage. While fine for accounting puroses, because it can be tred-up every month, this allocation method is less than ideal when trying to determine September unbiled usage because of the one-month lag between billed and unbiled usage. The journal allocates September unbiled on the basis of September biled usage which mostly occurred in August. Instead of allocating to Schedules 101 and 111 unbiled usage based on biled usage, the Company uses the results of the weather regressions (shown on BJH-G-9) because that method more precisely measures the weather effects durng the unbiled portion of the month. . . . A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: 312312009 Brian Hirschkom Scott Reid . State & Federal Reg. (509) 495-4893 IDAHO A VU-E-09-0l 1 A VU-G-09-0l IPUC Production Request Staff-08l REQUEST: In Hirschkom's Testimony, page 30, lines 15-16, he describes how the Company proposes to recover the increase of $7,000 to Interrptible Service Schedule 131. Please provide a detailed explanation and all supporting executable electronically formatted analysis ilustrating why the Company has determined it necessary to increase the Deficiency Charge. In your response please provide three years of occurrences where a Deficiency Charge was implemented on customers' bils and explain why the proportional relationship between the Deficiency Charge and Monthly Rate has changed. RESPONSE: The Annual Minimum Deficiency Charge is set equal to the Schedule 131 margin (therm biling rate excluding Schedule 150 and Schedule 191). In this rate filing, margin is proposed to increase $0.01598 per therm over the current margin of$0.15093 (set in the Januar 6,2009 PGA filing), therefore the proposed Deficiency Charge is $0.16691 per thermo There is currently just one customer on Schedule 131. There have been no occurences in the past three years where a Deficiency Charge was necessary. There is a relationship between the Deficiency Charge and the Monthly Rate with respect to the margin to the Company-both are proposed to increase by $0.01598 per therm to $0.16691 pertherm. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-09-0l 1 A VU-G-09-0l IPUC Production Request Staff-087 DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: 03/27/2009 Dick Storro Richard Winters Gas Supply (509) 495-4175 REQUEST No 87: Please provide a list showing all outstanding purchases of natual gas made to date intended for electrc production in the July 2009 through June 2010 pro forma period. For each purchase show the quantity, the purchase price per MMtu, the date of the purchase, and the delivery date. RESPONSE: Please see Avista's response 087C, which contains TRAE SECRET, PROPRIETARY or CONFIDENTIAL information and exempt from public view and is separately filed under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the Protective Agreement between Avista and IPUC Staff dated January 8,2009.