Press Alt + R to read the document text or Alt + P to download or print.

No preview available

The URL can be used to link to this page

Home My WebLink About20150728AVU to Staff 3 Attachment.xlsMacro1 Sheet 1 Macro1 Macro2 Macro3 Recover TableName Dummy Ferc Acct Ferc Acct Desc 101000 PLANT IN SERVICE OWNED 101030 KFGS DISALLOWED PLANT/PLANT RE 101050 BOULDER PARK (BPK) DISALLOWED 101060 COYOTE SPRINGS (CS2) DISALLOWE 101100 PLANT IN SERVICE LEASED 101120 AIRPLANE IN SERVICE LEASED 102000 PLANT PURCHASED OR SOLD 105000 PLANT HELD FOR FUTURE USE 107000 CONSTRUCTION WORK IN PROGRESS- 107010 CONSTRUCTION OVERHEAD A&G 107020 CONSTRUCTION OVERHEAD PRODUCTI 107025 SAFETY CLOTHING - PRODUCTION 107030 CONSTRUCTION OVERHEAD TRANSMIS 107035 SAFETY CLOTHING - TRANSMISSION 107040 CONSTRUCTION OVERHEAD DISTRIBU 107045 SAFETY CLOTHING - DISTRIBUTION 107050 CONSTRUCTION OVERHEAD NORTH GA 107060 CONSTRUCTION OVERHEAD SOUTH GA 108000 ACCUMULATED PROVISION DEPRECIA 108030 ACC AMT KFGS DISALLOWED PLNT/R 108050 ACC AMT BPK DISALLOWED PLANT 108060 ACC AMT CS2 DISALLOWED PLANT 108070 ACC AMT LEASED AIRPLANE 111000 ACC PROVISION AMT OF UTILITY P 111100 ACC AMT COLSTRIP AFUDC COMMON 114000 PLANT ACQUISITION ADJUSTMENT 115000 ACC PROV AMT OF PLT ACQUISITIO 117100 GAS STORED-RECOVERABLE BASE GA 121000 NONUTILITY PROPERTY 121110 NON-UTILITY BUILDING 122000 ACC DEPR NONUTILITY PROPERTY 123000 INVESTMENT IN SPOKANE ENERGY 123010 INVESTMENT IN AVISTA CAPITAL I 123100 STOCK INVESTMENT IN SUBS 123120 EQUITY INVESTMENT IN SUBS 123125 ECOVA STOCK COMPENSATION 123130 OCI INVESTMENT IN SUBS 123210 INVESTMENT IN AVISTA ENERGY 123280 INVESTMENT IN AVISTA LABS 123400 INVESTMENT IN SALIX 123500 INVESTMENT IN AERC 124020 ENERGY COMMODITY CONTRACT 124080 OTHER INVESTMENT-TOPRS 124100 OTHER INVESTMENT-MISCELLANEOUS 124200 TAX-EXEMPT AUCTION RATE SECURI 124350 OTHER INVEST-WZN LOANS SANDPOI 124600 OTHER INVEST-COLI CASH VAL 124610 OTHER INVEST-COLI BORROWINGS 124680 OTHER INVESTMENT-WZN LOANS ORE 124750 OTHER INVEST-ESOP CONTRA ACCOU 124800 OTHER INVESTMENT-LAND SALES 124810 OTHER INVEST-LUCAS NOTES REC 124900 OTHER INVEST-WNP3 EXCHANGE POW 124930 OTHER INVEST-AMT WNP3 EXCHANGE 124950 OTHER INVEST-WIND POWER 128150 SPECIAL FUNDS-CS2 GE LTSA ADVA 128155 SPECIAL FUNDS-CS2 LTSA ADV-O&M 128160 SPECIAL FUNDS-SELF INSURANCE 128170 SPECIAL FUNDS-RTO WEST 128250 SPECIAL FUNDS-EXEC DEF COMP TR 128300 SPECIAL FUNDS-TRANSMSN SRVC RE 128681 SPECIAL FUNDS LAKE CDA IPA ESC 131100 CASH-US BANK 131110 CASH-WELLS FARGO 131120 CASH-PAYROLL 131130 CASH-RETIREMENT 131140 CASH-WORKERS COMPENSATION 131150 CASH-CS2 131160 CASH - CAPITAL 131170 CASH - AM&D (METALFX) 131200 CASH-CLEARING 131400 CASH - CANADIAN ACCOUNT (USD) 134100 SPECIAL DEPOSITS-INTEREST RATE 134101 SPECIAL DEPOSITS-IR SWAP CONTR 134120 OTHER SPECIAL DEPOSITS - NEWED 134121 SPECIAL DEPOSITS - NEWEDGE CON 134122 OTHER SPECIAL DEPOSITS - MIZUH 134150 OTHER SPECIAL DEPOSITS-ENERGY 134200 RESTRICTED CASH 134300 DEPOSITS WITH COUNTERPARTIES 134500 DOC EECE GRANT MM 135100 WORKING FUNDS-EMPLOYEE 135200 WORKING FUNDS-PETTY CASH 135400 WORKING FUND-REAL ESTATE DEPT 135420 WORKING FUND-CLAIMS DEPT 135430 WORKING FUND-FLEET MANAGEMENT 135440 WORKING FUND-KETTLE FALLS 135450 WORKING FUND-NOXON 135600 WORKING FUND-CS2 135630 WORKING FUND-COLSTRIP 136000 TEMPORARY CASH INVESTMENTS 136050 TEMP CASH INVEST-MARGIN CALL 136150 TEMPORARY CASH INVESTMENT-CS2 136200 TAX-EXEMPT MONEY MARKET - TEMP 136300 TEMP CASH INVEST-AFS SECURITIE 136510 TEMP CASH INVEST-TRANMSN SRV R 141000 NOTES RECEIVABLE-SPOKANE INDUS 141150 NOTE RECEIVABLE MISC. 142100 CUST ACCT REC-RETAIL SERVICE 142150 CUST ACCT REC-CT FUEL SALES 142200 CUST ACCT REC-CUSTOMER CONTRAC 142350 CUST ACCT REC- NET PRESENTATIO 142500 CUST ACCT REC-UNBILLED REV ELE 142510 CUST ACCT REC-UNBILLED REV GAS 142600 CUST ACCT REC-RESALE GAS 142610 CUST ACCT REC-RESALE ELECTRIC 142780 CUST ACCT REC-RESALE CALIF. GA 142900 CUST ACCT REC-RECEIVABLE SALE 143020 GST 143025 HST 143050 OTHER ACCT REC-RETIREE DEDUCTI 143100 OTHER ACCT REC-TRANSPORT SUBSI 143200 OTHER ACCT REC-OTHER MISC 143210 OTHER ACCT REC-POWER TRANSACTI 143220 OTHER ACCT REC - HEADWATER 143300 OTHER ACCT REC-PGE 143350 OTHER ACCT REC-A. CORP 143390 OTHER ACCT REC-WILMINGTON TRUS 143500 OTHER ACCT REC-MISCELLANEOUS 143501 OTHER ACCT REC-PRE-LINE SCHOOL 143502 OTHER ACCT REC-APP LNMN SCHOOL 143510 CSS ACCOUNTS RECEIVABLES 143550 OTHER ACCT REC-DAMAGE CLAIMS 143800 OTHER ACCT REC-FIN 48 143900 OTHER ACCT REC-DEVELOPERS PROM 144000 ACC GL ADJUSTMENT RETAIL WRITE 144010 ACCUMULATED RETAIL WRITEOFFS-E 144030 ACC PRV UNCOLL NET OF ACTUAL-D 144080 ACC WRITEOFF & RECOVERIES WZN 144140 ACC PROV UNCOLL NET OF ACTUALS 144200 ACCUMULATED RETAIL WRITE-OFFS 144600 ACCUMULATED RETAIL REINSTATEME 144610 ACC PROV FOR UNCOLLECTIBLES-RE 144700 ACCUMULATED RETAIL RECOVERIES 144990 145000 NOTES REC ASSOC CO-AVISTA CAPI 146000 A/R ASSOC CO-GENERAL 146100 A/R ASSOC CO-PENTZER 146150 ACCTS REC ASSOC CO-AVISTA DVLP 146200 ACCTS REC ASSOC CO-VP NET 146205 A/R ASSOC CO-NW RESOURCES, LLC 146210 A/R ASSOC CO-COURTYARD 146240 A/R ASSOC CO STEAM PLANT BP 146250 ACCTS REC ASSOC CO-STEAM PLANT 146260 A/R ASSOC CO-AVISTA RATHDRUM 146290 A/R ASSOC CO-CAPITAL 146300 A/R ASSOC CO-ECOVA 146310 A/R ASSOC CO-LABS 146320 ACCTS REC ASSOC CO-AVISTA ENER 146340 A/R ASSOC CO-VENTURES 146360 A/R ASSOC CO-AVCOMM 146370 ACCTS REC ASSOC CO-AVISTA POWE 146500 ACCTS REC ASSOC CO-INTEREST 146610 ACCTS REC ASSOC CO-AE TRANS SA 146700 ACCTS REC ASSOC CO-AERC 146750 ACCTS REC ASSOC CO-AEL&P 146760 A/R ASSOC CO - AJTM 151120 FUEL STOCK COAL-COLSTRIP 151210 FUEL STOCK HOG FUEL-KFGS 151310 FUEL STOCK DIESEL & OIL-NECT 151410 FUEL STOCK NATURAL GAS-RATHDRU 154100 PLANT MATERIALS & OPER SUPPLIE 154300 PLANT MAT & OPER SUP-COYOTE SP 154400 PLANT MAT & OPER SUP-COLSTRIP 154500 SUPPLY CHAIN RECEIVING INVENTO 154550 SUPPLY CHAIN AVERAGE COST VARI 154560 SUPPLY CHAIN INVOICE PRICE VAR 163000 STORES EXPENSE UNDISTRIBUTED 163200 STORES EXPENSE-SUPPLY CHAIN IN 164100 GAS STORED UNDERGND-408AVA-JP 164105 GAS STORED UNDERGND-403NWPL-JP 164110 GAS STORED UNDERGND-MIST STORA 164115 GAS STORED UNDERGRND-CLAY BASI 164200 LNG STORED-PLYMOUTH 164230 LNG STORED-LOVELOCK 165100 PREPAYMENTS-PREPAID INSURANCE 165110 PREPAYMENTS-MISC 165120 PREPAYMENTS-NUCLEUS SOFTWARE 165130 PREPAID ON $ OFF COUPONS 165140 PREPAID CFL AND FURNACE COUPON 165150 PREPAYMENTS-PREPAID LICENSE FE 165170 PREPAYMENTS-COLUMBIA GRID 165180 PREPAYMENTS-CUSTOMER BILLING S 165190 RESOURCE DEFERRED OPT EXPENSE 165191 RESOURCE DEFERRED OPT EXPENSE 165200 PREPAYMENTS-POSTAGE METERS 165210 PREPAYMENTS-RATHDRM MUN DVLPMT 165220 PREPAYMENTS-POSTAGE 165230 PREPAYMENTS-MOSCOW OFFICE SALE 165240 PREPAYMENTS-BPA TRANS RESERVAT 165250 COLSTRIP PREPAID ASSET 165260 PREPAYMENTS-SPOKANE TRIBE 165270 PREPAYMENTS-REC & CCX 165280 PREPAYMENTS - PM&E 165312 GAS IMBALANCE - LANCASTER 165320 GAS IMBALANCE-AVISTA LDC 165340 GAS IMBALANCE-COYOTE SPRINGS 2 165350 GAS IMBALANCE-RATHDRUM 165360 GAS IMBALANCE-NORTHEAST CT 165370 GAS IMBALANCE-BOULDER PARK 165380 GAS IMBALANCE-KETTLE FALLS CT 165390 GAS IMBALANCE-KETTLE FALLS GS 165545 PREPAYMENTS-JP EXPANSION PROJE 165550 PREPAYMENTS-WILMINGTON TRUST 165681 PREPAYMENT LAKE CdA 4e CDR FUN 165810 PREPAYMENTS-OPUC 171000 INTEREST & DIVIDENDS RECEIVABL 172500 RENTS RECEIVABLE-MISCELLANEOUS 172510 RENTS RECEIVABLE-ACCRUED 174050 ASSET HELD FOR SALE - NON UTIL 174100 FUNDS HELD FOR CLIENTS 174500 MISC ASSETS-NONMONETARY PWR EX 175740 DERIVATIVE INSTR ASSET-ST MTM 175750 DERIVATIVE INSTR ASSET-LT MTM 176100 DERIVATIVE INSTR ASSET-IR SWAP 176110 176740 DERIV INSTR ASSET-HEDGES ST 176745 DERIV INSTR ASSET - FX HEDGE S 176750 DERIV INSTR ASSET-HEDGES LT 181330 UNAMT DEBT EXP-PCB INSURANCE P 181750 UNAMT DEBT EXPENSE-TOPRS 181860 UNAMT DEBT EXPENSE-LT DEBT 181870 UNAMT DEBT EXP-LT DEBT 9.75 NO 181880 CONVERTIBLE DEBT STRATEGY 181930 UNAMT DEBT EXP-TARIFF BASED FI 181950 UNAMT DEBT EXP-DEBT STRATEGIES 181960 UNAMT DEBT EXP-RATHDRUM 2005 181990 UNAMT DEBT EXP-ST DEBT 182300 REGULATORY ASSET FAS106 182301 GUARANTEED RESIDUAL VALUE - AI 182305 REG ASSET POST RET LIAB 182310 REGULATORY ASSET FAS109 UTILIT 182312 REGULATORY ASSET - LANCASTER G 182315 REGULATORY ASSET FAS109 DSIT N 182316 REGULATORY ASSET FAS109 DFIT S 182320 REGULATORY ASSET FAS109 WNP3 182321 REG ASSET - ROSEBURG/MEDFORD D 182322 REG ASSET SPOKANE RIVER RELICE 182323 REG ASSET SPOKANE RIVER PM&Es 182324 REG ASSET LAKE CDA CDR FUND 182325 REG ASSET LAKE CDA IPA FUND 182326 REG ASSET SPOKANE RIVER TDG ID 182328 REG ASSET- DECOUPLING SURCHARG 182329 REG ASSET- DECOUPLING PRIOR YE 182330 REGULATORY ASSET AMR 182333 REG ASSET LAKE CDA DEF COSTS 182335 REGULATORY ASSET ID DSIT AMORT 182340 REGULATORY ASSET RTO DEPOSIT - 182345 REGULATORY ASSET BPA RESIDENTI 182346 182350 REGULATORY ASSET ERM APPROVED 182351 REGULATORY ASSET- CNC TRANSMIS 182355 DEF CS2 & COLSTRIP O&M 182360 REGULATORY ASSET ENRON CONTRAC 182362 LiDAR O&M REG DEF 182364 REGULATORY ASSET-ID REARDAN WI 182365 ID WIND GEN AFUDC 182370 REGULATORY ASSET NEW GEN INSTA 182372 REGULATORY ASSET WARTSILA UNIT 182374 MTM ST REGULATORY ASSET 182375 MTM LT REGULATORY ASSET 182376 REGULATORY ASSET FAS 143 ASSET 182380 REGULATORY ASSET LOST MARGIN 182381 REG ASSET AN-CDA LAKE SETTLEME 182382 REG ASSET WA-CDA LAKE SETTLEME 182383 REGULATORY ASSET WORKERS COMP 182384 CS2 LEV RET 182385 REGULATORY ASSET ID PCA DEFERR 182386 182387 182389 REG ASSET FUTURE PAYMENTS-LAKE 182390 REGULATORY ASSET HAMILTON ST B 182391 REG ASSET SPOKANE RIVER TDG 182395 SETTLED INTEREST RATE SWAP ASS 182396 UNSETTLED INTEREST RATE SWAP A 182399 REG ASSET-UNREALIZED CURRENCY 182740 183000 PRELIMINARY SURVEY AND INVESTI 184020 184054 CLEARING ACCT-CORP ACCT 184055 CLEARING ACCT-RESOURCE ACCT 184057 CLEARING ACCT-ENERGY DLIVERY A 184058 CLEARING ACCT-SUB INVENTORY 184068 CLEARING-LOW INCOME & CONSERVA 184070 CLEARING ACCT-CCB PROJECTS 184100 TRANSPORTATION EXPENSES CLEARI 184150 CELL PHONE/BLACKBERRY CLEARING 184200 PAYROLL CLEARING 184250 SMALL TOOLS EXPENSE CLEARING 184260 PAYROLL BENEFITS CLEARING 184270 PAYROLL TAXES CLEARING 184290 ORACLE DEFAULT SUSPENSE ACCOUN 184300 MISC AR PROJECT CLEARING 184400 SPOKANE RIVER LICENSE EXPENSE 184500 CLARK FORK RELICENSE EXPENSE 184800 4(e) CDR FUND 184900 POST FALLS LICENSE EXPENSE 184996 4(e) CDR TRUST FUND REIMBURSEM 184997 184998 184999 CLARK FORK RELICENSE EXPENSE C 186000 MISC NON WO SUSPENSE ACCOUNTS 186010 REGULATORY ASSET ERM 100% COMP 186020 REGULATORY ASSET ERM 100% CONT 186030 REGULATORY ASSET ERM 50% COMPA 186035 REGULATORY ASSET ERM 50% CONTR 186040 REGULATORY ASSET ERM 10% COMPA 186045 REGULATORY ASSET ERM 10% CONTR 186050 GUARANTEED RESIDUAL VALUE - PL 186055 MISC DEF DEBITS-AIRPLANE LEASE 186060 UNAMORTIZED ACCTS REC SALE EXP 186100 REGULATORY ASSET AFUDC ALLOWED 186155 DOC EECE GRANT-ASSET 186170 MISC DEF DEBITS-IR SWAPS 186180 PREPAID AIRPLANE LEASE EXPENSE 186200 VARIOUS SUSPENSE WORKORDERS 186205 PLANT ALLOC OF CLEARING JOURNA 186210 MISC DEF DEBITS SUSPENSE PROJE 186270 REGULATORY ASSET MTM FORWARD F 186280 REGULATORY ASSET ERM DEFERRED 186290 REGULATORY ASSET ERM DEFERRED 186312 186320 MISC DEFERRED DEBITS INTANGIBL 186321 MISC DEF DEBIT - RESOURCE ACTG 186322 MISC DEF DEBIT - WA REC 1 186323 MISC DEF DEBIT-WA REC 2 186328 REG ASSET-DECOUPLING DEFERRED 186330 LONG TERM NOTES RECEIVABLE ACC 186338 REG ASSET NON-RES DECOUPLING D 186350 REGULATORY ASSET RTO DEPOSITS 186360 REGULATORY ASSET-MT LEASE PAYM 186365 REGULATORY ASSET FOR COLSTRIP 186368 DEFERRED PROJECT COMPASS - ID 186370 REGULATORY ASSET M2M FORWARD F 186380 REGULATORY ASSET PCA DEFERRED 186382 REG ASSET ID-CdA LAKE SETTLEME 186390 REGULATORY ASSET PCA AMMORT 186400 MISC DEFERRED DEBITS TREASURY 186401 DEFERRED 401k Debits/Credits S 186410 MISC DEFERRED DEBITS NSF SUSPE 186420 MISC DEFERRED DEBITS KUBRA SUS 186430 MISC DEFERRED DEBITS BANK RECO 186460 186650 MISC DEFERRED DEBIT INTEREST R 186700 REGULATORY ASSET CONSERVATION 186710 186800 REGULATORY ASSET NEZ PERCE SET 186810 DEF PALOUSE WIND & THORNTON SW 186820 CLARK FORK PM&E ALLOCATION 186830 SPOKANE RIVER PM&E ALLOCATION 186840 186850 RENEWABLE ENERGY CERTIFICATE F 186860 186870 MISC DEFERRED DEBIT CENTRALIA 186880 DES CONTRACT AMORTIZATION 186890 CLARK FORK RELICENSING- MT 186900 MISC DEFERRED DEBITS CAE SUSPE 186910 MISC DEFERRED DEBIT CSS UNPOST 186920 PAYROLL SUSPENSE 186940 MISC DEFERRED DEBIT GRAPHICS R 186980 ACCTS PAY ERROR SUSPENSE ACCOU 186990 MAS SYS GENERATED G/L SUSPENSE 189860 UNAMT LOSS-REACQ DEBT 190000 ADFIT MISC 190005 IDAHO ITC CREDIT CARRYFORWARD 190010 OREGON BETC CARRYFORWARD 190020 DFIT-NOXON ACCUMULATED ITC 190025 DFIT-NOXON REGULATORY LIABILIT 190030 ADFIT AMT CARRYFORWARD 190040 ADFIT IPUC DISALLOWED PLANT 190050 ADFIT GBC CARRYFORWARD 190060 ADFIT DRY CREEK 190070 DFIT SERP 190080 DFIT SEVERANCE 190090 DFIT STOCK OPTIONS ACCELERATIO 190100 ADFIT- WA/ID MISC 190110 ADFIT CENTRALIA GAIN 190120 DFIT NONMONETARY POWER EXPENSE 190122 DFIT OREGON REGULATORY FEE 190130 DFIT BPA C&RD RECEIPTS 190135 DFIT-KETTLE FALLS DIESEL LEAK 190140 DFIT DSM TARIFF RIDER 190150 ADFIT FAS87 UNFUNDED PENSION 190151 DFIT SFAS 158 190155 DFIT OFFICER LIFE INSURANCE 190160 DFIT UNBILLED REVENUE ADD-ONS 190170 DFIT INTEREST RATE SWAP 190180 ADFIT FAS109 ITC 190190 NECT FUEL TAX CREDIT 190200 ADFIT INJURY AND DAMAGE 190210 DFIT CHARIT CONTRIB 190220 ADFIT NEZ PERCE 190229 ADFIT IDAHO EARNINGS TEST DEFE 190230 ADFIT NE TANK SPILL 190240 ADFIT WARTSILA UNITS 190250 ADFIT OREGON SB 408 190260 ADFIT- LM 2500 NONUTILITY 190300 ADFIT SHAWNEE ELECTRIC 190310 ADFIT DOLLAR ROAD REMEDIATION 190325 ADFIT - CDA IPA FUND INTEREST 190331 DFIT BPA PARALLEL CAPACITY 190335 DFIT ID DSIT AMORT. 190360 DFIT REG LIABILITY WA REC'S 190390 ADFIT HAMILTON ST BRIDGE 190400 ADFIT ID REG CREDITS 190420 ADFIT KF RESERVE 190449 DFIT PROVISION FOR RATE REFUND 190450 ADFIT BPA RES EXCHANGE 190500 DFIT ON EQUITY STOCK COMP 190510 DFIT ON LIABILITY STOCK COMP 190540 ADFIT-AVA HOLDING CO FORMATION 190600 DFIT - EWIB/PGE REC's 190610 ADFIT CIAC DISTRIBUTION 190615 ADSIT CIAC DISTRIBUTION 190740 ADFIT - MTM/DERIVATIVE 190741 DFIT DERIVATIVE INSTR LIAB IR 190800 ADFIT CIT PHONE LEASE 190810 ADFIT BAD DEBT RESERVE & WRITE 190820 ADFIT- Def Comp ACTIVE Execs 190821 ADFIT- Def Comp RETIRE Execs 190822 ADFIT- Def Comp Exec Stock Inc 190830 ADFIT PAID TIME OFF 190840 ADFIT LEASE ON BUILDING 190850 ADFIT GAIN GENERAL OFFICE BLDG 190880 ADFIT - FIN 48 NON-PLANT 190950 ADFIT OTHER 191000 RECOVERABLE GAS COSTS AMORTIZE 191001 RECOVERABLE GAS COST AMORT JUN 191005 PRIOR PERIOD UNRECOV PGA DEFER 191010 CURR UNRECOV PGA DEFERRED 191015 ID HOLDBACK 191020 UNRECOVERED PURCHASE COST DEFE 191025 WA GRC JACKSON PRAIRIE DEFERRA 191500 DEF NWP METER 191710 DEFERRED GAS COSTS-COMBINED 191711 DEFERRED GAS COSTS-GLENDALE SY 191715 DEFERRAL COLLINS AGREEMENT 191720 INTERVENOR CITIZEN UTILITY BOA 191721 INTERVENOR PREAUTHORIZED MATCH 191722 INTERVENOR OTHER ISSUES FUND 191723 OR RES INTEVENOR FUNDING AMORT 191724 OR TRANS INTEVENOR FUNDING AMO 191890 DEFERRED GAS COSTS-MARGIN REDU 191899 OR PGA 4% COMMODITY 191900 OR DEF 10/04 191901 OR DEFERRAL 10/1/05 - 9/30/06 191902 OR PGA 8.88% DEMAND 191903 OR PGA 0% COMMODITY 191904 OR PGA 0% DEMAND 191905 OR 2009 PGA COMMODITY AMORT 191906 OR 2009 PGA DEMAND AMORT 191907 OR 2008 PGA COMMODITY AMORT 191908 OR 2008 PGA DEMAND AMORT 191909 CURRENT PGA COMMODITY DEFERRAL 191910 CURRENT PGA DEMAND DEFERRAL 191911 PRIOR PGA COMMODITY AMORTIZATI 191912 PRIOR PGA DEMAND AMORTIZATION 191980 EST GAS AMORT 191990 ESTIMATED DEFERRAL & AMORTIZAT 200000 MINORITY INTEREST 201000 COMMON STOCK ISSUED - NO PAR 211000 MISC PAID IN CAPITAL -ECOVA 214000 CAP STOCK EXP - COMMON PUBLIC 214010 CAP STOCK EXP-SHARE WITHHOLDIN 214030 CAP STOCK EXP - COMMON-ESOP 214040 TAX BENEFIT - OPTIONS EXERCISE 214050 STOCK COMP INCENTIVE ACCRUAL 214060 STOCK COMP - SUBS 214870 CAP STK EXP-A RDMPT-ISSU SERIE 215100 APPROPRIATED RETAINED EARNINGS 216000 RETAINED EARNINGS 216050 ADJUSTMENT TO RETAINED EARNING 216100 UNAPPROPRIATED UNDIST SUB EARN 216150 CORP SUBSIDIARY ACTIVITY 219000 OCI INT RATE SWAP/PENSION 219100 AOCI - SFAS 158 219200 OCI AE FOREIGN CURR 219300 OCI AE HEDGING 219400 OCI A. POWER IR SWAP 219500 OCI AFS SECURITIES 221160 KETTLE FALLS P C REV BONDS DUE 221300 FMBS - SERIES C - 6.37% DUE 06 221330 FMBS - SERIES A - 6.67% DUE 7/ 221331 FMBS - SERIES A - 7.37% DUE 5/ 221332 FMBS - SERIES A - 7.39% DUE 5/ 221333 FMBS - SERIES A - 7.45% DUE 6/ 221334 FMBS - SERIES A - 7.53% DUE 05 221335 FMBS - SERIES A - 7.54% DUE 5/ 221336 FMBS - SERIES A - 7.18% DUE 8/ 221340 FMBS - SERIES B - 6.9% DUE 07/ 221350 COLSTRIP 2010A PCRBs DUE 2032 221360 COLSTRIP 2010B PCRBs DUE 2034 221370 FMBS - 6.125% DUE 09-01-2013 221380 FMBS - 7.75% DUE 01-01-07 221390 5.45% SERIES DUE 12-01-2019 221400 FMBS - 6.25% DUE 12-01-35 221410 SWAP on FMBS DUE 12-01-35 221420 FMBS - 5.70% DUE 07-01-2037 221430 SWAP on FMBS DUE 07-01-2037 221440 5.95% SERIES DUE 06-01-2018 221450 SWAP ON FMBS DUE 06-01-2018 221460 7.25% FMB'S DUE 2013 221470 SWAP ON FMBS DUE 04-01-2022 221480 5.125% SERIES DUE 04-01-2022 221500 1.68% SERIES DUE 12-30-2013 221520 3.89% SERIES DUE 12-20-2020 221540 5.55% SERIES DUE 12-20-2040 221550 SWAPS ON FMBS DUE 2041 221560 4.45% SERIES DUE 12-14-2041 221570 SWAPS on FMBS Settled 5-25-201 221580 4.23% SERIES DUE 11-29-2047 221600 0.84% SERIES DUE 8-14-2016 221610 4.11% SERIES DUE 12-1-2044 222000 REACQUIRED BONDS 223010 ADVANCE ASSOCIATED-AVISTA CAPI 223300 ADVANCE ASSOCIATED-ADVANTAGE 223310 ADVANCE ASSOCIATED-LABS 223320 ADVANCE ASSOCIATED-ENERGY 224100 NOTES PAYABLE - BANKS 224300 OTHER LT DEBT-TRUST 224500 PREFERRED STOCK SERIES K 224550 TRUST ORIGINATED PERF SECURITI 224600 NOTES PAY-MED TERM NOTE SERIES 224610 224620 224640 9.75% SENIOR NOTES DUE 06-01-2 224650 SWAP ON SENIOR NOTES DUE 06-01 225000 UNAMORT PREMIUM 226000 UNAMORTIZED LONG TERM DEBT DIS 227000 OBLIG UNDER CAP LEASE-NON CURR 228200 ACCUM PROV FOR INJURY & DAMAGE 228210 PAYMENT/REFUND INJURY & DAMAGE 228300 ACCUM PROV FAS106 POST RET MED 228301 RETIREE MED UNFUNDED 228310 OTHER DEF CR-SERP 228311 SERP - UNFUNDED 228320 ACCUM PROV FAS87 ACCUM PEN COS 228321 PENSION UNFUNDED 228330 HRA - RETIREE 228331 HRA UNFUNDED - RETIREE 228335 HRA - ACTIVE EMPLOYEES 228340 ACCUM PROV MED CLAIMS PAYABLE 228350 OFFICER LIFE INSURANCE 228351 OFFICER LIFE INSURANCE-UNFUNDE 228399 CURRENT PORTION-BENEFIT LIAB 228410 229000 ACCUMULATED PROVISION - RATE R 230000 ASSET RETIREMENT OBLIGATIONS 231000 NOTES PAYABLE-CURRENT 232100 ACCTS PAY-GENERAL 232110 ACCTS PAY-POWER TRANSACTIONS 232120 ACCTS PAY-PAYROLL OTHER 232130 ACCTS PAY-GAS SUPPLY TRANSACTI 232135 ACCTS PAY-LDC GAS BROKER FEES 232140 ACCTS PAY-GAS RESEARCH INSTITU 232150 ACCTS PAY-OFFICE BUILDING LEAS 232160 ACCTS PAY-STAMPS 232170 ACCTS PAY-BPA TRANSACTIONS 232180 ACCTS PAY-POLE RENTAL 232200 ACCTS PAY-VOUCHERS 232250 ACCTS-PAY SUBSIDIARIES (THRU A 232300 ACCTS PAY-PAYROLL 232350 ACCTS PAY- NET PRESENTATION AC 232360 ACCTS PAY-NEGATIVE CASH ADJUST 232370 LIABILITY AWARD INCENTIVE ACCR 232380 ACCTS PAY-EMPLOYEE INCENTIVE P 232390 ACCTS PAY-SEVERANCE ACCRUAL 232400 ACCTS PAY-UNCLAIMED FUNDS 232500 ACCTS PAY-RETENTIONS NONINTERE 232545 ACCTS PAY-JACKSON PRAIRIE STOR 232600 ACCTS PAY-MIRANT CS2 232605 ACCTS PAY-RES ACCT MISC 232610 ACCTS PAY-COLSTRIP COAL 232620 ACCTS PAY-TURBINE GAS 232630 ACCTS PAY-COLSTRIP OPERATIONS 232640 ACCTS PAY-KETTLE FALLS HOG FUE 232650 ACCTS PAY-RESOURCE ACCOUNTING 232660 ACCTS PAY-CS2 OPERATIONS AVA S 232670 ACCTS PAY-RESOURCE TRANS FEE 232681 ACCTS PAY LAKE CDA CURRENT FUN 232700 WA/ID-PROJECT SHARE 232710 WA/ID-GIFT CERTIFICATES 232800 CUSTOMER REFUNDS PAYABLE-CSS 232810 CUSTOMER REFUNDS PAYABLE - Cit 232830 CITY OF PALOUSE STREET LIGHTS 232990 EMPLOYEE EXP/PETTY CASH REIMBU 233120 NOTES PAY SUBSIDIARIES-AVISTA 233500 NOTES PAY ASSOC CO-AVISTA UTIL 233600 NOTES PAY TO ASSOC CO - ECOVA 234000 A/P ASSOC CO-GENERAL 234290 ACAP ACCTS PAY ASSOC CO - NUCL 234312 ACCOUNTS PAYABLE - AVA TURBINE 234390 INTEREST INC PAYABLE-SPOKANE E 234600 AVISTA ENERGY GAS PURCHASES 235100 CUSTOMER DEPOSITS 235200 MISC BILL DEPOSITS 235201 PRE-LINE SCHOOL DEPOSITS 235202 APP LNMN SCHOOL DEPOSITS 235300 TRANSMISSION STUDY DEPOSITS 235400 TRANSMISSION SERVICE DEPOSITS 236000 TAXES ACCRUED-FEDERAL 236010 SUBSIDIARY TAXES ACCRUED-FIT & 236050 TAXES ACCRUED - STATE 236100 TAXES OTHER THAN INC-WA/ID & O 236220 WA/ID MOTOR VEHICLE TX - WASHI 236230 WA/ID MOTOR VEHICLE TAX - IDAH 236240 WA/ID MOTOR VEHICLE TAX - MONT 236250 MOTOR VEHICLE TAX-OREGON 236300 OTHER TAXES PAYABLE - SUBS 236500 USE TAX ACCRUAL 236680 OR/CA TAXES ACCRUED BETC-OREGO 236690 OR REGULATORY BETC 237100 INTEREST ACCRUED - LT DEBT 237200 INTEREST ACCRUED - OTHER LIABI 237210 INTEREST ACCRUED - CUST DEPOSI 237298 INTEREST ACCRUED - LAKE CDA IP 238000 DIV DECLARED - COMMON STOCK 241000 PAYROLL TAX PAYABLE 241200 SALES TAX PAYABLE 241300 DIRECTORS WA B&O TAXES PAYABLE 242000 MISC C & A LIAB-SECURITY-CS RE 242050 MISC LIAB-MARGIN CALL DEPOSIT 242055 MISC LIAB-TITUS 242060 MISC LIAB-FOREST USE PERMITS 242090 SETTLEMENT PAYABLE 242095 MISC LIAB-MIRABEAU ACCRUED REN 242100 MISC LIAB-HAMILTON ST BRIDGE 242200 MISC LIAB-AUDIT EXP ACC 242300 MISC LIAB-FERC ADMIN FEE ACC 242310 MISC LIAB-FERC ELEC ADMIN CHG 242350 MISC LIAB - SPOK TRIBE DEF ANN 242375 MISC LIAB-MT LEASE PAYMENTS 242400 STATE COMMISSION FEE ACCRUED 242500 MISC LIABILITY-MISC NON-MON PW 242600 DSM TARIFF RIDER 242700 MISC LIAB-PAYROLL EQLZTN 242710 242750 MISC LIAB-ESOP 401 K 242760 LOW INCOME ENERGY ASSIST 242770 242775 MISC LIAB - ENRON SETTLEMENT 242780 AVISTA GRANTS ENG SUSTAIN WSU- 242790 MISC LIAB-MOBIUS 242830 WORKERS COMP LIABILITY 242900 ACCTS PAYABLE INVENTORY ACCRUA 242910 ACCTS PAYABLE EXPENSE ACCRUAL- 242950 ACCRUED EXPENSES - SUBS 242970 MISC LIAB-UPRIVER DAM/KAISER 242990 MISC LIAB-SPS OIL REMEDIATION. 242999 243000 OBLIGATION UNDER CAPITAL LEASE 243100 CURR PORTION OF LONG TERM DEBT 244740 DERIVATIVE INSTR LIAB-ST MTM 244741 MTM COLLATERAL NETTING - ST 244750 DERIVATIVE INSTR LIAB-LT MTM 244751 MTM COLLATERAL NETTING - LT 245100 DERIVATIVE INSTR LIAB-IR SWAPS 245740 DERIVATIVE INSTR LIAB IR SWAPS 245745 DERIV INSTR LIAB - FX HEDGE 245750 DERIV INSTR LIAB-HEDGES LT 252000 CUSTOMER ADVANCE ASSIGNED TO P 253000 OTHER DEF CR - CUST CONTRACT S 253020 DEF CR ENERGY COMMODITY CONTRA 253028 LIABILITY-DEFERRED GAS EXCHANG 253080 OTHER DEF CR-PACIFICORP CAPACI 253090 CIT OPER LEASE 253100 BPA C&RD RECEIPTS 253110 OTR DEF CR-REG LIAB CENTRALIA 253120 DEF CR- RATHDRUM REFUND 253130 OTHER DEF CR-NE TANK SPILL 253135 KETTLE FALLS DIESEL LEAK 253140 OTH DEF CR-ADV BILLS POLE RENT 253150 OTHER DEF CR-CS2 GE LTSA 253151 OTHER DEF CREDIT RESOURCE ACTG 253155 DOC EECE GRANT-LIABILITY 253160 DOC EECE ADMIN FEES 253170 OTHER DEF CREDITS-IR SWAPS 253290 253291 253400 REDEEMABLE NONCONTROLLING INTE 253650 RESOURCE DEFERRED REV ACCRUALS 253850 DEF GAIN ON BLDG SALE/LEASEBAC 253890 ID - CLARK FORK RELIC 253900 DEF CR-DEF COMP RETIRE EXECS 253910 DEF CR-DEF COMP ACTIVE EXECS 253920 DEF CR-EXEC STOCK INCENTIVE PL 253950 FAS5 M2M LOSS CONTINGENCY 253990 AMT UNBILLED REV ADD-ONS 254005 REGULATORY LIABILITY, IDAHO IT 254010 REGULATORY LIABILITY, OREGON B 254025 REGULATORY LIABILITY, NOXON IT 254028 REG LIABILITY-DEFERRED GAS EXC 254090 SETTLED INTEREST RATE SWAP LIA 254100 UNSETTLED INTEREST RATE SWAP L 254110 OTHER REG LIABILITY-CE 254120 OTH REG LIAB-OREGON COMM FEE D 254180 FAS109 - ITC - REGULATORY LIAB 254220 NEZ PERCE REGULATORY LIABILITY 254229 IDAHO EARNINGS TEST DEFERRAL 254250 OTHER REG LIAB - OREGON SB 408 254300 REG LIABILITY-CCX CR-ID 254325 ACCRUE LAKE CDA IPA INTEREST E 254328 REG LIABILITY DECOUPLING REBAT 254331 REG LIABILITY BPA PARALLEL CAP 254335 IDAHO DSIT AMORTIZATION 254345 BPA RES EXCH REGULATORY LIAB 254346 BPA RESIDENTIAL EXCH INT PAYAB 254360 REG LIABILITY WA REC'S 254399 REG LIABILITY-UNREALIZED CURR 254680 REG LIAB OPUC INVESTIGATE RESE 254700 REGULATORY LIABILITY - OTHER 254740 MTM ST REGULATORY LIABILITY 254750 MTM LT REGULATORY LIABILITY 254780 PPP SURCHARGE 255000 DEF INVESTMENT TAX CREDITS 257000 UNAMORTIZED GAIN ON REACQUIRED 282190 ADFIT NON-UTILITY PLANT 282380 ADFIT SANDPOINT ACQUISITION - 282400 ADSIT 282680 ADFIT OREGON WPNG ACQUISITION 282780 ADFIT CA WPNG ACQUISITION - NO 282800 ADFIT - FIN 48 PLANT 282900 ADFIT 283000 283005 DFIT- IDAHO ITC CREDIT CARRYFO 283010 DFIT- OREGON BETC CARRYFORWARD 283040 ADFIT CS2 RET 283050 ADFIT WPI 283070 DFIT - INTEREST RATE SWAPS AMO 283080 ADFIT CLARK FORK PM&E 283090 283110 DFIT-DERIVATIVE INSTR ASSET-IR 283120 ADFIT WNP3 283150 FAS 106-CURRENT 283151 DFIT REG ASSET - SFAS 158 283152 ADFIT FAS 106 - HRA 283153 ADFIT FAS 106 - HRA ACTIVE EMP 283170 ADFIT FAS109 UTILITY PLANT 283175 ADSIT FAS109 UTILITY PLANT 283180 ADFIT FAS109 WNP3 283200 ADFIT COLSTRIP PCB 283280 ADFIT ERM 283305 DFIT- WA REC DEF 283310 DFIT- WA REC AMORT 283312 ADFIT LANCASTER GENERATION 283317 ADFIT CDA ANNUAL 4e & 10e PAYM 283321 DFIT ROSEBURG/MEDFORD DEFERRAL 283322 ADFIT SPOKANE RIVER RELICENSIN 283323 ADFIT SPOKANE RIVER PM&Es 283324 ADFIT LAKE CDA CDR/IPA FUNDS 283325 ADFIT CdA IPA FUND DEPOSIT 283328 ADFIT DECOUPLING DEFERRED REV 283330 ADFIT PGA 283333 ADFIT - LAKE CDA DEF COSTS 283350 ADFIT RTO DEPOSITS 283351 DFIT- CNC TRANSMISSION 283355 ADFIT-ID WIND GEN AFUDC 283360 ADFIT ENRON CONTRACT BUYOUT 283362 LIDAR O&M REG DEF DFIT 283365 ADFIT- MT LEASE PAYMENTS 283366 ADFIT- COLSTRIP SETTLEMENT 283368 ADFIT-DEF PROJECT COMPASS 283370 ADFIT NEW GENERATION CAPITAL 283375 ADFIT CS2 & COLSTRIP O&M 283380 ADFIT PCA 283382 ADFIT LAKE CDA STORAGE SETTLEM 283390 283391 ADFIT-SPOKANE RIVER TDG 283400 ADFIT M2M FORWARD TURBINE GAS 283450 283600 283700 ADFIT PGE MONETIZATION 283710 DSM PROGRAM 283720 ADFIT DSM 283740 283741 DFIT MISC DEF DEBITS-IR SWAPS 283750 DFIT AFUDC-CWIP INTANGIBLES 283760 ADFIT DSM SANDPOINT 283800 DFIT- PROPERTY TAX 283810 DFIT PALOUSE WIND & THORNTON S 283850 ADFIT FMB & MTN REDEEMED 283855 ADFIT-RENEWABLE ENERGY CERTIFI 283950 ADSIT-OTHER 283990 ADFIT NWP METER 403000 DEPRECIATION EXPENSE 403700 DEP EXP TR EQ 404000 AMORT OF LIMITED TERM PLANT 405930 AMORT OF WNP3 EXCHANGE POWER 406100 AMORT PLANT ACQ ADJ-COLSTRIP 407000 AMORT OF UNRECOVERED PLANT COS 407025 WA GRC JACKSON PRAIRIE O & M D 407229 IDAHO EARNINGS TEST AMORTIZATI 407312 REGULATORY DEBIT - LANCASTER G 407320 REG DEBIT COLSTRIP OUTAGE RETU 407321 REG AMORT ROSEBURG MEDFORD DEF 407322 REG DEBIT SPOKANE RIVER RELICE 407324 REG DEBIT LAKE CDA CDR FUND 407325 LAKE CDA IPA INTEREST EXPENSE 407328 REG DEBIT DECOUPLING DEF REV 407329 REG DEBIT AMT DECOUPLING SURCH 407330 REG DEBIT OREGON SB 408 407331 REG DEBIT BPA PARALLEL CAPACIT 407333 AMORT - LAKE CDA DEF COSTS 407335 AMORT. ID DSIT 407338 REG DEBIT NON-RES DECOUPLING D 407350 WA RENEWABLE ENERGY CREDITS 407351 AMORT- CNC TRANSMISSION 407360 AMORT CS2 & COLSTRIP O&M 407362 LiDAR O&M AMORT 407365 AMORT EXP - WIND GENERATION 407370 AMORTIZATION SMALL GEN C 407380 AMORT WARTSILA UNITS 407382 REG DEBIT AMT CDA SETTLEMENT 407390 AMORT HAMILTON ST BRIDGE 407391 AMORT EXP - SPOKANE RIVER TDG 407395 OPTIONAL RENEWABLE POWER REV O 407400 REG CREDIT- CCX CREDIT AMORT 407403 AMORT EXP KETTLE FALLS WA DISA 407405 AMORT EXP BOULDER PARK DISALLO 407406 AMORT EXP CS2 NONRECOVERABLE 407408 AMORT UNBILLED ADD-ONS SB 408 407410 AMORT OF CENTRALIA GAIN 407420 AMORT CS2 LEV R 407421 REG CREDIT - ROSEBURG/MEDFORD 407422 REG CREDIT SPOKANE RIVER RELIC 407424 REG CREDIT LAKE CDA CDR FUND 407425 407428 REG CREDIT DECOUPLING DEF REV 407429 REG CREDIT AMT DECOUPLING REBA 407431 REG CREDIT OR SB 408 407438 REG CREDIT NON-RES DECOUPLING 407450 AMORT BPA RX 407460 407462 LiDAR O&M DEFERRAL 407468 PROJECT COMPASS DEFERRAL - ID 407482 REG CREDIT AMT LAKE CDA SETTLE 407494 AMORT SCH 98 REC REV 407495 OPTIONAL RENEW SOLAR PROJECT O 407496 407497 AMORT SCH 94/97 BPA SETTLEMENT 407498 AMORT SCH 65 CENTRALIA CREDIT 407499 AMORT SCH 59 BPA RES EXCH CRED 407980 AMORT SCH 65 407990 AMORT SCH 59 408100 PAYROLL TAXES 408110 TAXES OTHER THAN INC-STATE EXC 408120 TAXES OTHER THAN INC-MUN/OCCUP 408130 TAXES OTHER THAN INC - PM&E PR 408140 TAXES OTHER THAN INC-STATE KWH 408150 TAXES OTHER THAN INC-PROD PROP 408160 TAXES OTHER THAN INC-MISC 408170 TAXES OTHER THAN INC-DIST PROP 408180 TAXES OTHER THAN INC-TRANS PRO 408190 TAXES OTHER THAN INC - STORAGE 408200 TAXES OTHER THAN INCOME - OTHE 408250 TAXES OTHER THAN INC-NON OP PR 409000 FEDERAL INCOME TAXES 409100 STATE INCOME TAXES 409110 WA/ID FIT 409210 NONOPER FIT 409211 NONOPER FIT ECOVA 409220 NONOP FIT AVISTA CAPITAL 409230 NONOPER SIT 409231 NONOPER SIT ECOVA 410100 DFIT EXPENSE DR 410140 DSIT EXPENSE-WA/ID DR 410200 DFIT EXP-NONOPER (DR) 411100 DFIT EXPENSE CR 411200 DFIT EXP-NONOPER (CR) 411400 AMT ITC 416000 COST AND EXPENSE OF MERCHANDIS 417000 REV FROM NONUTILITY OPERATIONS 417100 EXPENSE/NONUTILITY 417120 EXPENSES OF NONUTILITY OPERATI 417190 BASIC AMERICAN FOODS EXP 418000 OTHER INCM & DED-NON OP RENT-M 418030 SUB EARN-AVISTA VENTURES 418050 SUB EARN-AVISTA T POWER 418060 SUB EARN-AVISTA COMMUNICATIONS 418080 SUB EARN-AVISTA POWER 418120 SUB EARN-EQ-AVISTA CAPITAL 418170 SUB EARN-AVISTA LABS 418180 SUB EARN-AVISTA ENERGY 418190 SUB EARN-ECOVA 418205 SUB EARN-AVISTA NORTHWEST RESO 418225 SUB EARN-ECOVA CONSOL 418300 SUB EARN - DEVELOPMENT 418310 SUB EARN - PENTZER 418400 SUB EARN - SALIX 418500 SUB EARN - AERC 419000 INTEREST AND DIVIDEND INCOME 419001 EXEC DEF COMP MARKET VALUE CHA 419005 INTEREST INC ON BPA RESIDENT E 419055 DOC EECE GRANT INTEREST REV 419100 AFUDC - EQUITY 419200 TAX-EXEMPT INTEREST INCOME 419312 INTEREST INCOME DEFERRED - LAN 419322 INT INC DEFERRED SPOKANE RIVER 419323 419324 INT INC DEFERRED LAKE CDA CDR 419365 INTEREST INCOME-MT LAND SETTLE 419382 INTEREST INCOME LAKE CDA SETTL 419390 INT INC DEFERRED CF PM&E IDAHO 419600 INTEREST ON ENERGY DEFERRALS 419605 INT INC ON OTH DEFERRALS-IV FU 421100 GAIN ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421300 OTHER NON-OPER NUCLEUS 425680 WPNG AMORT ACQUISITION ADJ 426100 DUES AND DONATIONS 426210 OFFICER LIFE PREMIUM 426220 OFFICER LIFE CASH VA 426240 OFFICER LIFE BN RC 426250 OFFICER LIFE INT 426280 426290 SERP 426300 PENALTIES 426400 POLITICS EXPEND 426500 MISC INCOME DEDUCTIONS-OTHER D 426505 426510 MISC INCOME OTHER DEDUCTIONS 426520 AMORT EXP KF DISALLOWED PLANT 426550 IPUC ORDER NONRECOVERABLE PLAN 427320 INTEREST LT DEBT 427370 427380 427430 427440 427610 427660 427670 427680 427690 INTEREST LT DEBT PREF STK 428110 AMORT OF DEBT 428200 428610 429000 AMORT OF DEBT PREM - 6.25% FMB 430200 INT ON DEBT TO ASSOC CO 430300 TAX-EXEMPT INTEREST EXP-ASSOC 430400 INT ON NOTES PAYABLE TO ASSOC 430670 INTEREST LT DEBT PERF STK 431005 INTEREST EXP ON BPA RESIDENT E 431016 INTEREST EXPENSE ON REC DEFERR 431100 OTHER INTEREST EXP 431155 DOC EECE GRANT INTEREST EXP 431200 LETTER OF CREDIT EXPENSES 431210 INTEREST EXP PGA 431300 INTEREST EXP CCX CREDIT 431310 431600 INTEREST EXPENSE ENERGY DEFERR 431605 INT EXP ON OTH DEFERRALS-IV FU 431606 431607 INTEREST EXPENSE - BPA PARALLE 431610 INTEREST EXP DEFERRED-MISCELLA 431620 INTEREST EXPENSE DSM 432000 AFUDC - DEBT 432770 AFUCE-DEBT 440000 REVENUE RESIDENTIAL 442200 REVENUE COMMERCIAL 442300 REVENUE INDUSTRIAL FIRM 444000 REVENUE ST/HWY LT 447000 SALE FOR RESALE PHYSICAL-MERCH 447100 SALE FOR RESALE - FINANCIAL 447313 ENERGY DEVIATIONS - LANCASTER 447700 SALE FOR RESALE BOOKOUT-MERCHA 447710 SALE FOR RESALE-INTRACOMPANY P 447720 TRANSMISSION REVENUE FROM MERC 448000 SALES OF INTERDEPT SALES 449100 PROVISION FOR RATE REFUND 451000 MISC SERVICE 453000 SALES OF WATER & WATER POWER 454000 RENT FROM ELECTRIC PROPERTY 456000 OTHER ELECTRIC REV-MISCELLANEO 456010 OTHER ELECTRIC REV-FINANCIAL 456015 OTHER ELECTRIC REV-CT FUEL SAL 456016 OTHER ELECTRIC REV-RESOURCE OP 456017 OTHER ELECTRIC REV-NON RESOURC 456020 OTHER ELECTRIC REV-SALE OF EXC 456100 TRANSMISSION REVENUE OF OTHERS 456120 PARALLEL CAPACITY SUPPORT REVE 456130 ANCILLARY SERVICES REVENUE 456150 456160 OTHER ELECTRIC REV-RES OPTIM O 456328 RESIDENTIAL DECOUPLING DEFERRE 456338 NON-RES DECOUPLING DEFERRED RE 456700 OTHER ELECTRIC REV-LOW VOLTAGE 456705 LOW VOLTAGE B ON A 456710 OTHER ELECTRIC REVENUE-TRANSM 456711 OTHER ELECTRIC REV BOOKOUT OFF 456720 OTHER ELEC REV-TURBINE GAS BOO 456730 OTHER ELEC REV-INTRACO THERMAL 480000 481200 481250 REVENUE GAS COMMERCIAL INTERRU 481300 481400 REVENUE INDUSTRIAL INTERRUPTAB 483000 SALES FOR RESALE PHYSICAL-GAS 483600 SALES FOR RESALE-FINANCIAL GAS 483700 SALES FOR RESALE BOOKOUT-GAS 483711 SALES FOR RESALE BOOKOUT OFFSE 483730 SALES FOR RESALE-INTRACO LDC G 484000 INTERDEPARTMENTAL SALES 484100 COMMERCIAL SALES 488000 MISC SERVICE REVENUE 489300 TRANSPORTATION REVENUE-3RD PAR 489310 TRANSPORTATION REVENUE-INTRACO 493000 RENT FROM GAS PROPERTY 495000 OTHER GAS REVENUE-MISCELLANEOU 495028 DEFERRED EXCHANGE RESERVATION 495280 OTHER GAS REV-DECOUPLING MECHA 495328 495338 495600 OTHER GAS REVENUE-DSM LOST MAR 495680 OTHER GAS REVENUE-MARGIN REDUC 495711 OTHER GAS REVENUE-GLENDALE SYS 495780 OTHER GAS REVENUE-PPP RECOVERY 495900 GAS CUSTOMERS-OTHER GAS REVENU 496100 499000 SALES RESIDENTIAL UNBILLED 499200 SALES COMMERCIAL UNBILLED 499250 SALES COMMERCIAL INTR UNBILLED 499300 SALES INDUSTRIAL FIRM UNBILLED 499400 INDUSTRIAL INTERRUPTABLE UNBIL 499900 TRANSPORTATION REVENUE UNBILLE 500000 STM PWR GEN OPER-SUPV & ENG 501110 KETTLE FALLS HOG FUEL 501120 KETTLE FALLS GAS FUEL 501140 COLSTRIP COAL 501160 FUEL OIL COLSTRIP 501200 STM PWR GEN OPER-FUEL HANDLING 502000 STM PWR GEN OPER-STM EXP 503000 STM PWR GEN OPER-STEAM PURCHAS 505000 STM PWR GEN OPER EXP 506000 507000 STM PWR GEN OPER-RENTS 510000 MAINT SUPERVISION/ENG 511000 STM PWR GEN MAINT-STRUCTURES 512000 STM PWR GEN MAINT-BOILER PLANT 513000 STM PWR GEN MAINT PLANT 514000 MAINT MISC. STEAM PLANT 535000 OPER SUPV/ENG 536000 HYDRO GEN OPER-COST OF WATER 537000 HYDRO GEN OPER-HYDRO EXPENSES 537200 HYDRO CONSERVATION 537300 HYDRO RECREATION 538000 HYDRO GEN OPER EXPENSES 539000 HYDRO GEN OPER-MISC 540000 HYDRO GENERATION RENTS 540100 MT TRUST FUNDS LAND SETTLE REN 541000 HYDRO GEN MAINT-SUPV & ENG 542000 HYDRO GEN MAINT-STRUCTURES 543000 HYDRO GEN MAINT-RESV, DAMS, WT 544000 HYDRO GEN MAINT PLANT 545000 MAINT MISC HYDRO 545300 MAINT HYDRO REC 546000 OPERATION SUPV/ENG 547000 OTHER GEN OPER-FUEL CONSUMED 547200 CT SALES GAS 547211 FUEL KETTLE FALLS CT 547213 FUEL NORTHEAST CT 547216 FUEL BOULDER PARK CT 547250 CT SOCAL STG 547310 FUEL RATHDRUM CT 547312 FUEL COMMODITY - LANCASTER CT 547313 FUEL TRANSPORTATION - LANCASTE 547510 OTHER GEN OPER-FUEL ACQUISITIO 547610 FUEL COYOTE SPRINGS 2 CT 548000 OTHER GEN OPER-GENERATION EXP 549000 OTHER GEN OPER-MISC 550000 OTHER GEN OPER-RENTS 550010 551000 MAINT SUPV/ENG 552000 OTHER GEN MAINT-STRUCTURES 553000 OTHER GEN MAINT-GEN & ELEC EQU 554000 OTHER GEN MAINT-MISC 555000 OTHER PWR SUPPLY EXP-PURCH PWR 555010 PURCHASED POWER - SMALL POWER 555020 PURCHASED POWER - WHOLESALE 555100 PURCHASED POWER - FINANCIAL 555140 PURCHASED POWER - MID COLUMBIA 555312 PURCHASED POWER - LANCASTER PP 555313 555380 ID WPI & PFI 555510 GENERATION STEAM - COLSTRIP 555520 GENERATION STEAM - KETTLE FALL 555550 NONMON EX PWR 555630 GENERATION OTHER - NE TURBINE 555640 GENERATION OTHER - RATHDRUM TU 555650 GENERATION OTHER - BOULDER PAR 555660 GENERATION OTHER - COYOTE II 555670 GENERATION OTHER - KETTLE FALL 555690 GENERATION OTHER - LANCASTER 555700 BOOKOUT PURCHASES 555710 PURCHASED POWER-INTRACO POWER 555750 PURCHASED POWER SHORT AND LONG 555810 GENERATION HYDRO - NOXON 555820 GENERATION HYDRO - CABINET 555830 GENERATION HYDRO - POST FALLS 555840 GENERATION HYDRO - UPPER FALLS 555850 GENERATION HYDRO - MONROE 555860 GENERATION HYDRO - NINE MILE 555870 GENERATION HYDRO - LONG LAKE 555880 GENERATION HYDRO - LITTLE FALL 555990 NET SYSTEM LOAD 556000 OTR PWR SUPPLY EXP-SYS CNTRL/D 557000 OTHER PWR SUPPLY EXP-OTHER EXP 557010 OTHER PWR SUPPLY EXP-FINANCIAL 557150 FUEL ECONOMIC DISPATCH 557160 OTHER RESOURCE COSTS 557161 AMORT UNBILLED ADD-ONS 557162 ENRON CONTRACT BUYOUT 557170 BROKER FEES - POWER 557171 REC EXPENSES 557172 TRADE REPORTING 557200 NEZ PERCE AMORT 557270 557280 DEFERRED POWER SUPPLY EXPENSE 557290 WA ERM AMORTIZATION 557312 DEF POWER SUPPLY EXP - LANCAST 557322 DEF POWER SUPPLY EXP-RECs 557324 DEF POWER SUPPLY EXP-REC AMORT 557331 REARDAN WIND PROJECT COSTS-WAS 557370 557380 IDAHO PCA-DEF 557390 IDAHO PCA AMT 557395 OPTIONAL RENEWABLE POWER EXP O 557610 OTHER PWR SUPPLY EXP-EXPOSURE 557700 TURBINE GAS BOOKOUT EXP 557711 TURBINE GAS BOOKOUT OFFSET 557730 OTHER POWER EXP-INTRACO THERMA 560000 560350 GRID WEST RTO DEPOSIT AMORT 561000 TRANSMISSION OPER-LOAD DISPATC 561110 LOAD DISP - RELIABILITY 561210 LOAD DISP - MONITOR AND OPERAT 561310 LOAD DISP - TRANSMISSION SERVI 561610 TRANS SVC STUDIES 562000 TRANSMISSION STN EXP 563000 TRANSMISSION OPER-O H LINE EXP 565000 TRANS OPER-TRANS OF ELECT BY O 565312 TRANSMISSION BPA DEMAND - LANC 565710 TRANS OF ELECT BY OTHERS 566000 MISC TRANSMISSION EXP 566610 MISC TRANS EXP-EXP RSRV 567000 TRANSMISSION RENTS 568000 TRANSMISSION MAINT-SUPV & ENG 569000 MAINT TRANMISSION STR 570000 TRANSMISSION MAINT-STATION EQU 571000 TRANSMISSION MAINT-O H LINE EX 572000 TRANSMISSION MAINT-U G LINE EX 573000 TRANSMISSION SERVICE MISC PLAN 580000 582000 DISTRIBUTION OPER-STATION EXP 583000 DISTRIBUTION OPER-O H LINE EXP 584000 DISTRIBUTION OPER-U G LINE EXP 584100 DISTRIBUTION OPER-ENERGY STOR 585000 DISTRIBUTION OPER-STREET LIGHT 586000 DISTRIBUTION OPER-METER EXPS 587000 DISTRIBUTION OPER-CUST INSTLL 588000 DISTRIBUTION OPER-MISC 589000 DISTRIBUTION RENT 590000 DISTRIBUTION MAINT-SUPV & ENG 591000 MAINT DISTRIBUTION STR 592000 DISTRIBUTION MAINT-STATION EQU 593000 DISTRIBUTION MAINT-O H LINE EX 594000 DISTRIBUTION MAINT-U G LINE EX 595000 DISTRIBUTION MAINT-TRANSFORMER 596000 DISTRIBUTION MAINT-STREET LIGH 597000 MAINT DIST METER 598000 DISTRIBUTION MAINT-MISC 699999 CONVERSION SUSPENSE 804000 GAS COSTS-COMMODITY 804001 GAS COSTS-DEMAND 804002 TRANSPORT VARIABLE CHARGES 804010 GAS COSTS - FX HEDGE 804014 GAS COSTS-GTI CONTRIBUTION 804017 GAS COSTS-TRANSACTION FEE 804140 804170 804310 OR THROUGHPUT 804450 AN THROUGHPUT 804470 WA/ID THERMS - PURCHASED 804550 804600 GAS PURCHASES - FINANCIAL 804700 GAS COSTS-OFFSYSTEM BOOKOUT 804711 GAS COST - BOOKOUT OFFSET 804730 GAS COSTS-INTRACO LDC GAS 804820 OR/CA THERMS - PURCHASED 804840 804999 GAS COSTS-OFFSYSTEM PHYSICAL 805110 AMORTIZE RECOVERABLE GAS COSTS 805111 AMORTIZE ID HOLDBACK 805115 AMORT OTH RECOV GAS COSTS-IV F 805116 AMORT OTH RECOV GAS COSTS-COM 805120 DEFER CURRENT UNRECOVERED GAS 805121 805130 COMMODITY DEFERRAL 805140 DEMAND DEFERRAL 805270 OTHER GAS COSTS-PROPANE 805300 OTHER GAS COSTS-ODORIZATION 805666 OREGON SHARING 805680 REG DEBIT OPUC INVESTIGATE RES 805980 AMORT/EXT EXP 805990 WA/ID DEFERRAL /DEF/EST EXP 807000 WA/ID OTHER GAS SUP-PURCH GAS 808000 OR/CA DELIVERED TO STORAGE 808100 GAS STORAGE WITHDRAWALS 808200 GAS STORAGE INJECTIONS 808320 OR/CA INJECTION THERMS 808330 OR/CA THERMS WITHDRAWN FROM ST 811000 GAS USED FOR PRODUCTS EXTRACTI 813000 OTHER EXPENSE 813010 GTI 813610 OTHER GAS SUPPLY EXP-EXPOSURE 814000 NAT GAS STORAGE-OPER SUPV & EN 824000 NAT GAS STORAGE-OTHER EXPENSES 837000 NAT GAS STRGE MAINT-OTHER EQUI 870000 871000 DISTRIBUTION LOAD DISP 874000 DIST EXPENSES OPER-MAINS&SVCS 875000 DIST EXP OPER-MEA & REG STAT-G 876000 DIST EXP OPER-MEA & REG STAT-I 877000 DIST EXP OPER-MEA & REG STAT-C 878000 DIST EXP OPER-MTR & HOUSE REG 879000 DIST EXP OPER-CUST INSTALL EXP 880000 DIST EXP OPER-OTHER EXPENSES 881000 DISTRIBTION RENTS 885000 886000 MAINT DIS ST/IMP 887000 DIST EXP MAINT-MAINS 889000 DIST EXP MAINT-MEA & REG STAT 890000 891000 892000 DIST EXP MAINT-SERVICES 893000 DIST EXP MAINT-MTRS & HOUSE RE 894000 MAINT OF OTHER DISTRIBUTION EQ 901000 SUPERVISION 902000 METER READING EXP 903000 CUST ACCOUNTS EXP-RECORDS & CO 903920 ACCTS REC PROGRAM FEE 903930 ACCTS REC MAT YIELD 904000 UNCOLLECT ACCTS 905000 MISC CUST AC EX 908000 CUST SVC & INFO EXP-CUST ASST 908250 CONSERVATION AMORT 908600 CUST SVC & INFO EXP 908610 LIHEAP CREDITS 908690 AMORT UNBILLED DSM TARIFF RIDE 908990 CONSERVATION AMORTIZATION 909000 INFO AND INSTRUCT ADVERT EXP 910000 CUST SVC & INFO EXP-MISC 911000 912000 SALES EXPENSES-DEMONSTRATING 913000 ADVERTISING EXPENSE 916000 MISC SALES EXPENSES 920000 ADMIN & GEN SALARIES 921000 OFFICE SUPPLIES & EXPENSES 922000 ADMINISTRATIVE EXPENSE TRANSFE 923000 OUTSIDE SERVICES EMPLOYED 924000 PROPERTY INSURANCE 925100 INJURIES & DAMAGES NON PB 925110 INJURIES & DAMAGES PAYABLE ACC 925200 INJURIES & DAMAGES PB 925300 INJURIES & DAMAGES PB CLEARING 926100 EMPLOYEE PENSIONS & BENEFITS N 926200 EMPLOYEE PENSIONS & BENEFITS P 926210 EMPLOYEE PENSION & BENEFITS AS 926215 EMPLOYEE PENSION & BENEFITS IF 926220 926225 EMPLOYEE PENSIONS & BENEFITS 4 926230 EMPLOYEE PENSIONS & BENEFITS F 926235 EMPLOYEE PENSIONS & BENEFITS D 926240 FAS 106 926245 HEALTH REIMBURSEMENT ARRANGEME 926300 926400 EMPLOYEE PENSIONS & BENEFITS O 926410 927000 FRANCHISE REQUIREMENTS 928000 REGULATORY COMMISSION EXPENSES 930000 EDUCATIONAL - INFORMATIONAL 930100 GENERAL ADVERTISING EXPENSE 930200 MISC GENERAL EXPENSE 931000 MISC GENERAL-RENTS 935000 MAINT OF STRUCTURE & IMPROVEME 997000 SCH M BOOK DEPRECIATION 997001 SCH M CONTRIBUTION IN AID OF C 997002 SCH M INJURY & DAMAGE ACCRUL 2 997003 SCH M SALVAGE 997004 SCH M BOULDER PARK WRITE-OFF 997005 SCH M FAS106 CURR RETIREE MED 997007 SCH M IDAHO PCA 183380 997008 SCH M DSM BOOK AMORTIZATION 997009 SCH M RATHDRUM TURBINE LEASE 997010 SCH M DEF GAS COSTS 191000,191 997012 SCH M NE TANK FARM DIESEL SPIL 997015 SCH M AIRPLANE LEASE PAYMENTS 997016 SCH M REDEMPTION EXP AMT PCB P 997017 SCH M INV EXCH POWER WASH 4059 997018 SCH M DSM TARIFF RIDER 997019 SCH M CSS TEMP SERVICE FEE 997020 SCH M FAS87 CURRENT PENSION AC 997021 SCH M WARTSILLA AMORT SCH M 997024 SCH M KETTLE FALLS DISALLOWANC 997025 997026 NON-OPERATING OREGON ACQ.ADJ. 997027 UNCOLLECTIBLE 997028 GRID WEST RTO FUNDING 997029 SCH M FAS106 POST RETR BNFT DE 997030 SCH M OREGON SB 408 997031 DECOUPLING MECH. - WA GAS 997032 SCH M OPEN FOR USE 997033 SCH M BPA RESIDENTIAL EXCHANGE 997034 MONTANA HYDRO SETTLEMENT 997035 997041 SCH M RATHDRUM TURBINE TAX 997043 SCH M DEFERRED POWER COSTS 997044 SCH M NON-MONETARY POWER PURCH 997045 SCH M SECTION 199 MANUFACTURIN 997046 SCH M NEZ PERCE SETTLEMENT 997047 SCH M CLRK FRK RELICENSE COST 997048 SCH M AFUDC @1-(8/10.67%) 997049 SCH M TAX DEPRECIATION 997050 CS2 LEVELIZED RETURN 997051 WIND GENERATION AFUDC 997052 NOXON SPILL 997053 RENEWABLE ENERGY CERT FEES 997054 SPOKANE RIVER RELICENSING 997055 DEFERRED GAS EXCHANGE 997058 COLSTRIP SETTLEMENT 997059 SPOKANE RIVER RELICENSING PME 997061 CDA FUND SETTLEMENT 997062 SCH M AMORT-GAIN ON GEN OFF BL 997063 CDA LAKE SETTLEMENT 997064 CHICAGO CLIMATE EXCHANGE 997065 SCH M UNBILLED REVENUE ADD-INS 997067 CDA IPA FUND 997068 NOXON 997069 LANCASTER 997070 CENTRALIA 997071 OREGON REGULATORY FEE 997072 CDA FUND SETTLEMENT PREPAY 997073 DSIT AMORTIZATION 997080 BOOK TRANSPORTATION DEPREC. 997081 DEFERRED COMPENSATION 997082 MEAL DISALLOWANCES 997083 PAID TIME OFF 997084 CUSTOMER UNCOLLECTIBLES 997085 FAS106 POST RETIREMENT BENEFIT 997086 FAS87 PENSION EXPENSE 997087 REDEMPTION EXPENSE AMORT. 997088 DEFERRED O&M COLSTRIP & CS2 997089 CNC TRANSMISSION 997090 ROSEBURG/MEDFORD DEFERRAL 997091 997092 SMART GRID 997093 EWEB RENEWABLE ENERGY CREDITS 997094 PALOUSE WIND & THORNTON 997095 WA REC DEF 997096 LAKE CDA DEF COSTS 997097 BPA PARALLEL CAPACITY 997098 997099 997100 WA REC AMORT 997101 REPAIRS 481 (a) 997102 AMORT IDAHO EARNINGS TEST (254 997103 DEF PROJECT COMPASS 997104 SPOKANE RIVER TDG 999000 INC TR R/E STMT CORP 999010 INC TR R/E STMT SUB 999020 CORP SUB ACTIVITIES 999028 WASHINGTON PGA REVENUE 999030 DIVIDENDS TO PARENT 999038 IDAHO PGA REVENUE 999040 DIVIDENDS RECEIVED - SUBS 999068 OREGON PGA REVENUE 999070 DIVIDENDS DECLARED-COMMON STOC 999080 999090 999100 COMMON STOCK-ACTUAL SHARES 999110 AVERAGE SHARES 999120 COMMON STOCK-QUAR AVERAGE SHAR 999130 COMMON STOCK-YTD AVERAGE SHARE 999140 COMMON STOCK-12 MO AVERAGE SHA 999150 DILUTED SHARES - CURRENT MO AV 999160 DILUTED SHARES - 3 MO AVERAGE 999170 DILUTED SHARES - YTD AVERAGE 999180 DILUTED SHARES - 12 MO AVERAGE 999190 EPS - CURRENT MONTH AVG BASIC 999200 EPS - 3 MONTH AVERAGE BASIC TO 999210 EPS - YTD AVERAGE BASIC TOTAL 999220 EPS - 12 MONTH AVERAGE BASIC T 999230 EPS - CURRENT MONTH AVERAGE UT 999240 EPS - 3 MONTH AVERAGE UTILITY 999250 EPS - YTD AVERAGE UTILTIY 999260 EPS - 12 MONTH AVERAGE UTILITY 999270 EPS - 3 MONTH AVERAGE SUBS 999280 EPS - 12 MONTH AVERAGE SUBS 999290 EPS - CURRENT MO AVERAGE SUBS 999300 EPS - YTD AVERAGE SUBS 999310 EPS DILUTED - CURRENT MONTH 999320 EPS DILUTED - YTD AVERAGE TOTA 999330 EPS DILUTED - 3 MONTH AVG UTIL 999340 EPS DILUTED - YTD AVERAGE UTIL 999350 EPS DILUTED - 12 MONTH AVG UTI 999360 EPS DILUTED - CUR MONTH AVG TO 999370 EPS DILUTED - 3 MONTH AVERAGE 999380 EPS DILUTED - 12 MONTH AVG TOT 999390 EPS DILUTED - CUR MONTH AVG SU 999400 999410 EPS DILUTED - YTD AVERAGE SUBS 999420 EPS DILUTED - 12 MONTH AVG SUB 999430 AUTO J OFFSET - DO NOT USE 999440 MEDFORD DEGREE DAYS - ACTUAL 999445 SPOKANE HEATING DEG DAYS - ACT 999446 SPOKANE COOLING DEG DAYS - ACT 999450 MEDFORD DEGREE DAY - HISTORICA 999455 SPOKANE HEATING DEG DAYS HIST 999456 SPOKANE COOLING DEG DAYS HIST 999460 STATISTICAL ACCOUNT OFFSET 999465 MEDFORD HEATING DEG DAYS ACTUA 999466 MEDFORD COOLING DEG DAYS ACTUA 999470 OR/CA #100 999475 MEDFORD HEATING DEG DAYS HIST 999476 MEDFORD COOLING DEG DAYS HIST 999480 OR/CA #1 999490 SPOKANE DEGREE DAYS - ACTUAL 999500 SPOKANE DEGREE DAY - HISTORICA 999510 WA/ID #100 999520 WA/ID #1 999530 ALLOCATION 4 FACTOR CD/AA 999540 ALLOCATION # CUSTOMERS CD/AA 999550 ALLOCATION NET DIRECT PLANT CD 999560 ALLOCATION 4 FACTOR GD/AA 999570 ALLOCATION # CUSTOMERS GD/AA 999580 ALLOCATION 4 FACTOR CD-AN/ID/W 999590 ALLOCATION # CUSTOMERS CD-AN/I 999600 WA/ID #1 CALCULATION 999610 WA/ID ##100 CALCULATION 999620 OR/CA #1 CALCULATION 999630 OR/CA #100 CALCULATION 999700 EPS-CURR MO AVG BASIC TTL 999705 EPS-3 MO AVG BASIC TTL 999710 EPS-YTD AVG BASIC TTL 999715 EPS-12 MO AVG BASIC TTL 999720 EPS-CURR MO AVG UTILITY 999725 EPS-3 MO AVG UTILITY 999730 EPS-YTD AVG UTILITY 999735 EPS-12 MO AVG UTILITY 999740 EPS-CURR MO AVG SUBS 999745 EPS-3 MO AVG SUBS 999750 EPS-YTD AVG SUBS 999755 EPS-12 MO AVG SUBS 999760 EPS DILUTED-CURR MO AVG TTL 999765 EPS DILUTED-3 MO AVG TTL 999770 EPS DILUTED-YTD AVG TTL 999775 EPS DILUTED-12 MO AVG TTL 999780 EPS DILUTED-CURR MO AVG UTILIT 999785 EPS DILUTED-3 MO AVG UTILITY 999790 EPS DILUTED-YTD AVG UTILITY 999795 EPS DILUTED-12 MO AVG UTILITY 999800 EPS DILUTED-CURR MO AVG SUBS 999805 EPS DILUTED-3 MO AVG SUBS 999810 EPS DILUTED-YTD AVG SUBS 999815 EPS DILUTED-12 MO AVG SUBS 999820 AVERAGE SHARES-CURR MO 999825 AVERAGE SHARES-3 MO AVG 999830 AVERAGE SHARES-YTD AVG 999835 AVERAGE SHARES-12 MO AVG 999840 DILUTED SHARES-CURR MO 999845 DILUTED SHARES-3 MO AVG 999850 DILUTED SHARES-YTD AVG 999855 DILUTED SHARES-12 MO AVG 999900 WA ERM BAND 1 999901 WA ERM BAND 2 999902 WA ERM BAND 3 999910 LANCASTER FUEL SUPPLY - WA DEF 999912 LANCASTER STATION SERVICE - WA 999913 LANCASTER POWER VALUE - WA DEF 999914 LANCASTER REDIRECTED PTP - WA 999915 LANCASTER GAS OPTIMIZATION - W 999999 FORECAST VERSION Macro1 Macro2 Macro3 Recover Auto_Open Avista Chart of Accounts Page of