20260115Compliance Filing.pdf

11
RECEIVED
Avista Corp. January 15, 2026
1411 East Mission P.O. Box 3727 IDAHO PUBLIC
UTILITIES COMMISSION
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
January 15, 2026
Monica Barrios-Sanchez
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd. Bldg. 8 Suite 201-A
Boise, Idaho 83714
Dear Commission Secretary,
Purchase Cost Adjustment(PCA) Report for the Quarter Ended December 2025
Pursuant to Order No. 36339, enclosed is an electronic copy of Avista's electric Power Cost
Adjustment(PCA)report for the quarter ended December 31, 2025.
As identified within the Order, the Company is including two additional files:
1. Confidential Attachment A—Q4 2025 —Power Transaction Register("PTR")
2. Confidential Attachment B—Q4 2025 —Gas Accounting Data Download("GADD")
The provided attachments contain TRADE SECRET, PROPRIETARY or CONFIDENTIAL
information and are filed under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho
Code.
For the quarter ended December 31, 2025, total power supply expenses were r� than
authorized for the Idaho jurisdiction by$2,757,2561 as shown on page 37 (line 32Z)of the attached
report. For the July 2025 through June 2026 PCA reporting period, including the impact of the
EIM O&M deferral, WA I-937 renewable energy credit benefits, and interest, the total deferral is
currently a surcharge of$2,803,114 (page 34).
If you have any questions,please contact Kaylene Schultz at(509) 495-2482.
1 Excluding adjustments related to EIM expenses.
2 Total of October,November,and December values.

Sincerely,
/S/PatrCCk D. EYi,-b-CW
Patrick D. Ehrbar
Director of Regulatory Affairs

Q4 2025 ID PCA Quarterly Report
Page 1 of 56
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2025
MONTH OF OCTOBER

Q4 2025 ID PCA Quarterly Report
Page 2 of 56
Avista Corporation Journal Entry Printed 11/06/2025 at 1:50 PM
Journal: 480-ID PCA Effective Date: 202510 0
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 11/06/2025 1:47 PM
Type: C Submitted by: Jennifer Hossack Approval Requested: 11/06/2025 1:50 PM
Category: DJ Approved by:
Currency: USD
11/06/25
Prepared by Jennifer Hossack Date
A!'1-ly TGf ons 11/6/25
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 2 of 2

Q4 2025 ID PCA Quarterly Report
Page 3 of 56
Avista Corporation Journal Entry Printed 11/06/2025 at 1:50 PM
Journal: 480-ID PCA Effective Date: 202510
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 11/06/2025 1:47 PM
Type: C Submitted by: Jennifer Hossack Approval Requested: 11/06/2025 1:50 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 0.00 185,250.00vCurrent Deferral Expense-PCA
10 001 182386-REGULATORY ASSET ID PCA ED ID DL 185,250.00,/ 0.00 Current Deferral Reg Asset-PCA
DEFERRAL 2
20 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 1,159.00 Interest Expense-PCA
DEFERRAL 2
30 001 431600-INTEREST EXPENSE ENERGY ED ID DL 1,159.00,/ 0.00 Interest Exp on 182386
DEFERRALS
60 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 33,389.00 YPending Deferral Interest Exp 182385
DEFERRAL 1
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 33,389.00,i 0.00 Pending Deferral Interest Exp 182385
DEFERRALS
75 001 182387-REGULATORY ASSET ID PCA ED ID DL 596,150.00 0 0.00 Amortizing Deferral 182387
DEFERRAL 3
76 001 557390-IDAHO PCA AMT ED ID DL 0.00 596,150.00YAmortizing Deferral 182387
79 001 431600-INTEREST EXPENSE ENERGY ED ID DL 6,198.00 v, 0.00 Amortizing Interest Expense 182387
DEFERRALS
80 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 6,198.00 vAmortizing Interest Expense
DEFERRAL 3
Totals: 822,146.00 822,146.00
Explanation:
Record deferral of power costs in Idaho,amortization of existing balance,and
interest&DFIT entries.
Page 1 of 2

Q4 2025 ID PCA Quarterly Report
Page 4 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 0.41667%
2025 0.416679/6
Balance Deferral- Interest
Month Ending Account Be .Balance Transfer Surd Reb. Ad'ustments Interest Ad'ustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,835)
1/31/2025 182385 7,714,835 1,447,025 28,985 32,145 9,165,020 9,165,020 DJ240 EIM Deferral
2/28/2025 182385 9,165,020 1,165,452 23,785 38,188 8,013,971 8,013,971 DJ240 EIM Deferral
3/31/2025 182385 8,013,971 197,621 22,795 33,392 8,222,189 8,222,189 DJ240 EIM Deferral
4/30/2025 182385 8,222,189 1,072,522 28,878 34,259 9,300,092 9,300,091 1 DJ240 EIM Deferral
5/31/2025 182385 9,300,092 204,530 26,665 38,751 9,516,707 9,516,707 DJ240 EIM Deferral
6/30/2025 182385 (9,516,707) 1,606,715 35,666 (39,653) (7,913,979) (7,913,979) DJ240 EIM Deferral
This account moves to the Pendin tab
6/30/2025 182386 This account moves from the Pending tab
7/31/2025 182386 1,132,826 2,956,729 0 1,823,903 1,823,903 WA 1-937&CETA Compliance&EIM Deferral
8/31/2025 182386 1,823,903.00 901,894 40,988 7,600 888,621.00 888,621 0 DJ240 EIM Deferral
9/30/2025 182386 888,621 626,961 12,788 3,703 278,151 278,151 0 DJ240 EIM Deferral
10/31/2025 182386 278,151 It-o1 185,250 15,121 1,159 78,939 263,030 184,091 DJ240 EIM Deferral
11/30/2025 182386
12/31/2025 182386
185,250 (1,159)
Entry:
Debit Credit
557380 ED ID 185,250vlldaho PCA-Def
182386 ED ID 185,250 V Regulatory Asset ID PCA Deferral
431600 ED ID 1,159 V, Interest Expense Energy Deferrals
182386 ED ID 1,159 vRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PCA Quarterly Report
Page 5 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
20241 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182386
1/31/2025 182386
2/28/2025 182386
3/31/2025 182386
4/30/20251 182386
5/31/20251 182386
6/30/20251 182386
This account moves to the Current Year tab
6/30/2025 182385 This account moves from the Current Year tab (7,913,979)
7/31/2025 182385 7,913,979 (32,975) 7,946,954 7,946,954 -
8/31/2025 182385 7,946,954 33,113) 7,980,067 7,980,067 0
9/30/2025 182385 7,980,067 33,251) 8,013,318 8,013,318 0
10/31/2025 182385 (8,013,318)v I 1 1 (33,389) (8,046,707) (8,013,318)1 33,389
This account moves to the Amortizing tab
10/31/2025 182387 This account moves from the Amortizing tab
11/30/2025 182387
12/31/2025 182387
(33,389)
Entry:
Debit Credit
431600 ED ID 33,389 v Interest Exp Energy Deferrals
182385 ED ID 33,389 yRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PCA Quarterly Report
Page 6 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
20241 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg. Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182387 (7,197,201)
1/31/2025 182387 (7,197,201) 766,605 (29,988.58) (6,460,585) (6,460,585)
2/28/2025 182387 6,460,585 757,753 26,919.32 5,729,751 5,729,751
3/31/2025 182387 (5,729,751) 671,679 (23,874.15) (5,081,946) (5,081,946)
4/30/2025 182387 5,081,946 625,760 21,174.94 4,477,361 4,477,361
5/31/2025 182387 (4,477,361) 542,748 (18,655.82) (3,953,269) (3,953,269)
6/30/2025 182387 3,953,269 581,283 16,472.09 3,388,458 3,388,458
7/31/2025 182387 (3,388,458) 631,802 (14,119) (2,770,775) (2,770,775)
8/31/2025 182387 2,770,775 657,988 11,545 2,124,332 2,124,332L(589,952)
9/30/2025 182387 (2,124,332) 645,771 (8,851) (1,487,412) (1,487,412)
10/31/2025 182387 (1,487,412) R-021596,150 (61198) (897,460) (1,487,412)
This account moves to the Pending tab
10/31120251 182385 This account moves from the Pending tab
11/30/20251 1823851 1 0
12/31/20251 182385
596,150
Entry:
Debit Credit
182387 ED ID 596,150,/ Regulatory Asset ID PCA Deferral
557390 ED ID 596,150 Idaho PCA Amt
431600 ED ID 6,198 Interest Expense Energy Deferrals
182387 ED ID 6,198/Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PICA Quarterly Report
Page 7 of 56
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dee-25
1 555 Purchased Power $176,186,021 $14.649.944 $22,918,792 $17.154.312 $15,506,870 $16,498,614 $17,744,546 $19,209,958 $16,654,111 $18,286,103 $17,846.771 ($142,000) ($142,000)
2 447 Sale for Resale ($163,271,897) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325) ($15,668,130) ($17,375,777) ($144,917) $0
3 501 Thermal Fuel $34,723,536 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $1,525,413 $2,568,207 $4,607,181 $4,605,093 $3,277,731 $4,711,461 $0 $0
4 547 CT Fuel $89,586,142 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $3,985,276 $8,335,950 $7,792,958 $8,932,539 $8,529,664 $9,684,204 $0 $0
5 456 Transmission Rev ($26,866,028) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) ($2,446,343) ($2,610,094) ($2,403,819) ($2,471,210) ($2,810,887) $0 $0
6 565 Transmission Exp $24,705,359 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $2,395,608 $2,489,270 $2,498,218 $2,431,566 $2,855,265 $0 $0
7 537 MT Invasive Species Exp $647,220 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0
8 557 Expenses $208,967 $7,057 $8,599 $53,596 $57,166 $69,241 $3,779 $2,102 $1,853 $2,658 $2,916 $0 $0
9 Adjusted Actual Net Expense $136,348,237 $15,439,457 $22,447,771 $12,448,572 $5,683,718 $7,360,834 $12,359,026 $13,618,688 $17,558,392 $14,453,104 $14,978,675 V ($286,917) ($142,000)
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/25 Feb/25 Mar/25 Apr/25 May/25 Jun/25 Jul/25 Aug/25 Sep/25 Oct/25 Nov/25 Dec/25
10 555 Purchased Power $ 76,454,579 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 12,753,120 13,316,871 11,607,682 12,096,106
11 447 Sale for Resale $ (69,518,942) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (19,953,584) (15,137,594) (18,382,654) (26,178,834)
12 501 Thermal Fuel $ 27,316,671 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,968,536 3,155,810 3,272,978 3,539,225
13 547 CT Fuel $ 62,168,337 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,781,685 7,732,236 10,506,214 13,732,592
14 456 Transmission Revenue $ (22,185,665) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (3,099,146) (3,125,305) (2,986,534) (3,189,458)
15 565 Transmission Expense $ 17,006,232 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 2,743,528 2,743,528 2,743,528 2,743,528
16 90%Palouse Wind and Rattlesnake Flats $ 19,542,000 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 - - - -
17 Remove Columbia Basin Hydro Transmission Project$ (671,336) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) - - - -
18 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec $ (2,448,795) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) 1,337,159 1,088,750 1,265,257 2,162,511
19 Montana Invasive Species Expense $ 1,203,336 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 65,000 65,000 65,000 65,000
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 580,832 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 79,872 79,872 79,872 79,872
21 Shaping Adjustment $ 7,960,731 3,839,288 4,121,443 5,998,200 91178,058
22 Authorized Net Expense $117,407,980 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624 5,520,092 7,146,329 13,728,063 10,515,458 14,040,611 d 14,169,543 14,228,600
23 Actual-Authorized Net Expense $18,940,257 ($3,490,820) $5,580,802 ($1,623,649) ($3,798,618) $255,210 $6,838,934 $6,472,359 $3,830,329 $3,937,646 $938,064 V($14,456,460) ($14,370,600)
24 Resource Optimization ($783,759) $209,703 ($101,488) $502,625 ($359,215) ($146,870) ($41,017) ($833,877) $231,742 ($244,294) ($1,068)1/ $0 $0
25 Adjusted Actual-Authorized Net Expense $18,156,498 ($3,281,117) $5,479,314 ($1,121,024) ($4,157,833) $108,340 $6,797,917 $5,638,482 $4,062,071 $3,693,352 $936,996 V ($14,456,460) ($14,370,600)
26 Idaho Allocation 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 35.52% 35.52% 35.52% 35.52
27 Idaho Share $6,307,165 ($1,131,001) $1,888,720 ($386,417) ($1,433,205) $37,345 $2,343,242 $1,943,585 $1,400,196 $1,311,879 $332,821 V ($5,134,935) ($5,104,437)
28 Idaho 100%Activity(Clearwater) ($770,063 (70,325) (91,841) (73,997) (72,895) (85,016) (81,355) (81,772) (85,423) (49,756) ( 77,683),/ 0 0
ID Load Change Adjustment(+)Surcharge;(-) ($2,539,992) ($406,480) ($501,932) $240,835 $314,409 ($179,585) ($476,648) ($603,117) ($312,669) ($565,500) ($49,305) $10,594,077 $0
29 Rebate R-03
30 Net Power Cost Increase(+)Surcharge;(-) $2,g97,110 ($1,607,806) $1,294,947
Rebate ($219,579) ($1,191,691) ($227,256) $1,785,239 $1,258,696 $1,002,104 $696,623 $205,833 $5,459,142 ($5,104,437)
90%of Net Power Cost Change $2,697,400 ($1,447,025) $1,165,452 ($197,621) ($1,072,522) ($204,530) $1,606,715 $1,132,826 $901,894 $626,961 $185,250 $4,913,228 ($4,593,993)
31 R-01
32 Acct 557380 Entry;(+)Rebate,(-)Surcharge ($2,697,400) $1,447,025 ($1,165,452) $197,621 $1,072,522 $204,530 ($1,606,715) ($1,132,826) ($901,894) ($626,961) ($185,250) V ($4,913,228) $4,593,993
33 Energy Imbalance Market Incremental O&M Costs $268,045 $32,205 $26,428 $25,328 $32,087 $29,628 $39,629 $34,606 $45,542 ($14,209) $16,801 ve $0 $0
34 90%of Energy Imbalance Market $241,240 $28,985 $23,785 $22,795 $28,878 $26,665 $35,666 $31,145 $40,988 ($12,788) $15,121 $0 $0
35 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($241,240) ($28,985) ($23,785) ($22,795) ($28,878) ($26,665) ($35,666) ($31,145) ($40,988) $12,788 ($15,121) $0 $0
36 Total Deferral Balance Sheet Entry ($2,938,640) ($1,418,040) $1,189,237 ($174,826) ($1,043,644) ($177,865) $1,642,381 $1,163,971 $942,882 $614,173 $200,371 $4,913,228 ($4,593,993)
Page 1 of 4
2025 WA ID Actual Deferrals.xlsx-11/6/2025

Q4 2025 ID PICA Quarterly Report
Page 8 of 56
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
555 PURCHASED POWER
1 Other Short-Term Purchases $28,452,193 $2,347,807 $9,949,684 $1,726,673 ($17,697) $543,667 $2,077,148 $3,227,094 $1,751,972 $4,590,641 $2,539,204 ($142,000) ($142,000)
2 Chelan County PUD(not in settlement) $13,940,810 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $0 $0
3 Chelan County PUD(in settlement) $17,906,480 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $0 $0
4 Douglas County PUD(Wells Settlement) $559,943 $37,007 $27,060 $36,071 $51,732 $55,201 $51,782 $111,264 $121,983 $31,056 $36,787 $0 $0
5 Douglas County PUD(Wells) $943,890 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $0 $0
6 Grant County PUD(Priest RapidsfWanapum) $28,187,824 $2,817,090 $2,817,090 $2,817,090 $2,834,014 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $0 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Deer Lake $8,118 $929 $1,062 $1,156 $767 $740 $776 $686 $808 $636 $558 $0 $0
9 Small Power $876,517 $91,551 $67,808 $128,480 $143,116 $121,014 $104,932 $82,084 $33,885 $36,544 $67,103 $0 $0
10 Clearwater Wind III,LLC $9,271,915 $1,327,691 $986,871 $1,071,271 $901,880 $1,055,322 $773,983 $734,198 $733,653 $668,580 $1,018,466 $0 $0
11 City of Spokane-Upriver $1,725,474 $322,436 $129,608 $422,448 $356,808 $358,390 $94,575 $0 $0 $0 $41,209 $0 $0
12 City of Spokane-Waste-to-Energy $5,523,453 $684,124 $619,347 $518,361 $477,857 $335,476 $500,920 $631,303 $595,593 $582,574 $577,898 $0 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $18,101,699 $0 $0 $484,065 $2,269,922 $3,061,573 $3,077,978 $3,271,725 $2,705,680 $1,970,106 $1,260,650 $0 $0
14 Rathdrum Power,LLC(Lancaster PPA) $23,377,838 $2,164,734 $2,373,653 $2,327,189 $2,085,304 $1,964,612 $2,457,245 $2,429,571 $2,479,067 $2,457,558 $2,638,905 $0 $0
15 Palouse Wind $16,221,237 $969,296 $1,601,821 $2,697,346 $1,914,119 $1,684,273 $1,459,184 $1,517,921 $1,119,861 $1,053,059 $2,204,357 $0 $0
16 Rattlesnake Flat,LLC $9,187,875 $390,336 $753,072 $1,485,098 $1,140,611 $1,038,716 $904,696 $859,218 $848,203 $594,204 $1,173,721 $0 $0
17 WPM Ancillary Services $1,062,518 $111,115 $194,678 $88,561 $87,492 $83,461 $99,714 $106,637 $104,459 $103,188 $83,213 $0 $0
18 Non-Mon.Accruals $838,237 $106,710 $117,920 $71,385 ($18,173) $99,961 $45,405 $142,049 $62,739 $101,749 $108,492 $0 $0
19 Total 555 Purchased Power $176,186,021 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $17,744,546 $19,209,958 $16,654,111 $18,286,103 $17,846,771 ($142,000) ($142,000)
555 PURCHASED POWER
555000 $175,276,063 $13,866,745 $21,620,393 $17,220,716 $17,484,550 $17,494,009 $17,252,770 $19,066,877 $16,510,605 $17,135,887 $17,623,511 $0 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 ($100,880) $0 $0 $0 ($100,880) $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 $838,237 $106,710 $117,920 $71,385 ($18,173) $99,961 $45,405 $142,049 $62,739 $101,749 $108,492 $0 $0
555700 $3,204,853 $39,120 $572,008 $585,151 $208,432 $85,450 $1,111,797 $85,200 $28,275 $426,286 $63,134 $0 $0
20 Solar Select Adjustment ($89,987) ($5,418) ($5,500) ($8,078) ($10,881) ($10,919) ($11,858) ($11,480) ($9,974) ($8,601) ($7,278)V $0 $0
21 555380 $14,359,201 $1,512,232 $1,370,915 $1,499,825 $1,536,936 $1,516,066 $1,444,087 $1,501,236 $1,064,338 $1,399,598 $1513,968 $0 $0
22 Clearwater Adjustment ($14,359,201) ($1,512,232) ($1,370,915) ($1,499,825) ($1,536,936) ($1,516,066) ($1,444,087) ($1,501,236) ($1,064,338) ($1,399,598) ($1:513,968) $0 $0
23 Chelan Adj of LMC vs Contract Price ($3,277,812) $ (3,686) $ (87,076) $ (991,655) $ (814,080) $ (324,448) $ (377,821) $ (453,989) $ (225,057)
24 Columbia Basin Adj of LMC vs Contract Price ($2,901,916) $ - $ - $ (532,293) $ (1,134,597) $ (681,394) $ (517,923) $ - $ (35,709)
25 Company Absorbed Wind Adjustment ($2,038,376) ($135,963) ($235,489) ($418,244) ($305,473) ($272,299) ($236,388) ($237,714) ($196,806)
26 Palouse Wind PPA Adjustment ($142,000) ($142,000) ($142,000) ($142,000)
555710 $1,062,518 $111,115 $194,678 $88,561 $87,492 $83,461 $99,714 $106,637 $104,459 $103,188 $83,213 $0 $0
555740 $4,781,321 $671,321 $741,858 $1,138,769 $110,480 $24,793 $378,850 $512,378 $415,579 $669,594 $117,699 $0 $0
$176.186.021 $14.649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $17,744,546 $19,209,958 $16.654.111 $18,286,103 $17,846,771 ($142,000) ($142,000)
($682,037)
447 SALES FOR RESALE
27 Short-Term Sales ($118,356,620) ($12,168,965) ($13,083,760) ($14,197,853) ($11,728,570) ($9,705,613) ($11,217,958) ($14,122,714) ($8,895,920) ($11,260,057) ($11,830,293) ($144,917) $0
28 Nichols Pumping Index Sale ($1,461,779) ($132,824) ($151,283) ($82,969) ($63,712) ($93,333) ($123,074) ($208,636) ($205,428) ($208,694) ($191,826) $0 $0
29 Soverigo/Kaiser Load Following $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Pend Oreille DES ($430,016) ($47,098) ($41,677) ($43,507) ($43,870) ($45,562) ($41,049) ($48,770) ($35,815) ($36,116) ($46,552) $0 $0
31 Merchant Ancillary Services ($43,023,482) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) ($4,925,362) ($3,557,289) ($3,657,162) ($4,163,263) ($5,307,106) $0 $0
32 Total 447 Sales for Resale ($163,271,897) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325) ($15,668,130) ($17,375,777) ($144,917) $0
447 SALES FOR RESALE
447000 ($78,411,133) ($8,042,952) ($10,073,662) ($8,948,674) ($7,610,973) ($8,776,385) ($11,110,798) ($6,735,870) ($4,509,014) ($4,818,198) ($7,784,607) $0 $0
33 Deduct Revenue From Solar Select $1:469,976 $64,839 $65,458 $74,296 $106,010 $171,239 $224,635 $256,029 $211,306 $180,030 $116.134 of $0 $0
447100 ($9,127,792) ($620,226) $1,031,040 ($2,100,093) ($1,681,328) $1,339,548 $3,629,520 ($4,119,218) ($2,424,294) ($2,699,300) ($1,483,441) $0 $0
447150 ($22,496,103) ($2,829,559) ($3,357,951) ($1,727,094) ($1,353,212) ($1,884,091) ($2,038,731) ($2,543,716) ($1,921,593) ($2,491,859) ($2,348,297) $0 $0
447700 ($4,214,129) ($42,410) ($618,313) ($1,075,555) ($458,793) ($56,009) ($1,115,014) ($91,422) ($33,126) ($656,626) ($66,861) $0 $0
447710 ($1,062,518) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) ($99,714) ($106,637) ($104,459) ($103,188) ($83,213) $0 $0
447720 ($43,023,482) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) ($4,925,362) ($3,557,289) ($3,657,162) ($4,163,263) ($5,307,106) $0 $0
447740 ($6,406,716) ($767,464) ($128,614) ($458,648) ($750,364) ($555,349) ($871,979) ($1,039,286) ($355,983) ($915,726) ($418,386) ($144,917) $0
($163,271,897) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325) ($15,668,130) ($17,375,777) ($144,917) $0
501 FUEL-DOLLARS
34 Kettle Falls Wood-501110 $6,909,889 $933,844 $797,711 $883,284 ($5,108) $0 $678,159 $929,914 $998,929 $637."0 $1,055,716 $0 $0
35 Kettle Falls Gas-501120 $1,920 $287 $1,741 ($962) ($5,401) ($243) $1,539 ($750) $2,678 ($710) $3,741 $0 $0
36 Colstrip Coal-501140 $27,589,270 $2,521,742 $3,676,147 $2,849,365 $1,696,656 $1,519,144 $1,866,322 $3,612,047 $3,603,486 $2,641,001 $3,603,360 $0 $0
37 Colstrip Oil-501160 $222,457 $0 $47,196 $20,870 $11,078 $6,512 $22,187 $65,970 $0 $0 $48,644 $0 $0
38 Total 501 Fuel Expense $34,723,536 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $1,525,413 $2,568,207 $4,607,181 $4,605,093 $3,277,731 $4,711,461 $0 $0
501 FUEL-TONS
39 Kettle Falls 357,327 47,598 41,680 46,433 - - 35,047 47,759 51,900 32,889 54,021 - -
40 Colstrip 754,258 90,120 82,086 78,070 46,696 40,389 51,303 96,920 99,769 71,046 97,859 - -
501 FUEL-COST PER TON
41 Kettle Falls wood $19.62 $19.14 $19.02 $19.35 $19.47 $19.25 $19.38 $19.54
42 Colstrip coal $27.98 $44.78 $36.50 $36.33 $37.61 $36.38 $37.27 $36.12 $37.17 $36.82
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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
547 FUEL
43 NE CT Gas-547213 $9,440 $1,211 $639 ($1,163) ($5,082) ($324) $453 ($907) $1,425 $7,891 $5,297 $0 $0
44 Boulder Park-547216 $2,681,763 $90,977 $373,870 $266,081 $158,946 $108,083 $249,552 $306,300 $357,945 $351,528 $418,481 $0 $0
45 Kettle Falls CT-547211 $19763 $3,074 $3102 $1,817 $10,082 S454 ($636) $1,272 $753 $2,233 ($2,388) $0 $0
46 Coyote Springs2-547610 $35,637:640 $5,503,409 $4,984:616 $4,197,442 $2,644,029 $1,925,515 $3,360,708 $2,563,637 $3,652,487 $3,334,408 $3,471,389 $0 $0
47 Lancaster-547312 $29,490,186 $4,823,423 $4,344,662 $3,664,728 $1,295,217 $689,411 $2,794,405 $2,798,290 $2,993,237 $2,821,238 $3,265,575 $0 $0
48 Rathdrum CT-547310 $21,747,350 $3,373,285 $3,237,724 $2,055,231 $1,298,231 $1,262,137 $1,931,468 $2,124,366 $1,926,692 $2,012,366 $2,525,850 $0 $0
49 Total 547 Fuel Expense $89,586,142 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $3,985,276 $8,335,950 $7,792,958 $8,932,539 $8,529,664 $9,684,204 $0 $0
50 TOTAL NET EXPENSE $137,223,802 $16,085,268 $23,103,029 $12,550,822 $5,692,035 $7,518,172 $12,341,260 $13,672,688 $17,397,418 $14,425,368 $14,866,659 ($286,917) ($142,000)
202501 202502 202503 202504 202505 202506 202507 202508 202509 202510 202511 202512
456 TRANSMISSION REVENUE
51 456100 ED AN ($21,895,775) ($2,462,659) ($2,391,307) ($2,394,241) ($2,129,966) ($2,217,910) ($1,957,539) ($2,114,367) ($1,910,270) ($1,978,932) ($2,338,584) $0 $0
52 456120 ED AN-BPA Trans. ($770,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0 $0
53 456020 ED AN-Sale of excess EPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
54 456030 ED AN-Clearwater Trans ($1,501,835) ($154,335) ($154,000) ($154,000) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) $0 $0
55 456130 ED AN-Ancillary Services Revenue ($1,062,518) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) ($99,714) ($106,637) ($104,459) ($103,188) ($83,213) $0 $0
56 456017 ED AN-Law Voltage ($100,630) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0 $0
57 456700 ED ID-Low Voltage ($52,330) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0 $0
58 456705 ED AN-Low Voltage ($1,482,940) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0 $0
59 Total 456 Transmission Revenue ($26,866,028) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) ($2,446,343) ($2,610,094) ($2,403,819) ($2,471,210) ($2,810,887) $0 $0
565 TRANSMISSION EXPENSE
60 565000 ED AN $24,645,589 $2,245,132 $2,246,019 $2,650,847 $2,470,366 $2,393,183 $2,389,631 $2,483,293 $2,492,241 $2,425,589 $2,849,288 $0 $0
61 565710 ED AN $59,770 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $0 $0
62 Total 565 Transmission Expense $24,705,359 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $2,395,608 $2,489,270 $2,498,218 $2,431,566 $2,855,265 $0 $0
557 Expense
63 557165 ED AN CAISO $173,886 $2,994 $4,818 $26,074 $57,166 $69,241 $4,074 $2,102 $1,853 $2,658 $2,916 $0 $0
64 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 557018 ED AN Merchandis $7,429 $4,073 $3,781 ($130) $0 $0 ($295) $0 $0 $0 $0 $0 $0
66 557020 ED AN-Tariff Cost $27,652 $0 $0 $27,652 $0 $0 $0 $0 $0 $0 $0 $0 $0
67 Total 557 ED AN Broker&Related Fees $208,967 $7,057 $8,599 $53,596 $57,166 $69,241 $3,779 $2,102 $1,853 $2,658 $2,916 $0 $0
537 Expense
68 537000 ED AN-MT Invasive Species $647,220 IIIl $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,72210'
69 Total 537 ED AN MT Invasive Species $647,220 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0 $0
Other Purchases and Sales
70 Econ Dispatch-557010 $12,424,620 $1,480,819 $2,380,180 $3,023,389 $471,998 $333,049 $385,530 $792,414 $1,425,388 $1,228,373 $903,480 $0 $0
71 Econ Dispatch-557150 ($2,302,185) ($1,868,318) ($2,621,649) ($651,285) $1,671,560 $1,762,018 $462,563 $169,122 ($587,313) ($409,467) ($229,416) $0 $0
72 Gas Bookouts-557700 $1,720,553 $468,775 $116,900 $309,405 $140,581 $0 $36,270 $485,019 $32,453 $35,218 $95,932 $0 $0
73 Gas Bookouts-557711 ($1,720,553) ($468,775) ($116,900) ($309,405) ($140,581) $0 ($36,270) ($485,019) ($32,453) ($35,218) ($95,932) $0 $0
74 Intraco Thermal Gas-557730 $7,890,224 $1,155,447 $760,783 $1,030,660 $393,919 $143,763 $206,915 $1,303,214 $1,099,216 $823,520 $972,787 $0 $0
75 Fuel Dispatch-456010 ($759,611) $224,169 ($56,875) ($357,856) ($469,275) ($99,774) $0 $0 $0 $0 $0 $0 $0
76 Fuel Dispatch456015 ($15,254,430) ($661,280) ($497,104) ($1,903,363) ($1,941,354) ($1,978,461) ($925,962) ($2,864,806) ($1,260,531) ($1,769,741) ($1,451,828) $0 $0
77 Other Elec Rev-Extraction Plant Cr-456018 ($447,946) ($42,833) ($50,849) ($44,832) ($55,901) ($40,186) ($44,217) ($48,211) ($49,406) ($36,342) ($35,169) $0 $0
78 Other Else Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Intraco Thermal Gas-456730 ($2,231,435) ($77,453) ($16,045) ($638,673) ($430,223) ($267,373) ($125,954) ($185,745) ($248,228) ($80,753) ($160,988) $0 $0
80 Fuel Bookouts-456711 $770,490 $61,063 $33,576 $172,721 $89,526 $3,817 $732 $352,768 $4,170 $9,470 $42,647 $0 $0
81 Fuel Bookouts-456720 ($770,490) ($61,063) ($33,576) ($172,721) ($89,526) ($3,817) ($732) ($352,768) ($4,170) ($9,470) ($42,647) $0 $0
82 Other Purchases and Sales Subtotal ($680,763) $210,551 ($101,559) $458,040 ($359,276) ($146,964) ($41,125) ($834,012) $379,126 ($244,410) ($1,134) $0 $0
83 Misc Revs 456016 ED AN ($103,865) ($900) $0 $44,535 $0 $0 $0 $0 ($147,500) $0 $0 $0 $0
84 REC Revenue Subtotal ($103,865) ($900) $0 $44,535 $0 $0 $0 $0 ($147,500) $0 $0 $0 $0
85 Misc.Power Exp.Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
86 Misc.Power Exp.Subtotal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
87 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
88 Wind REC Exp Actual 557395 $869 $52 $71 $50 $61 $94 $108 $135 $116 $116 $66 $0 $0
89 Wind REC Subtotal $869 $52 $71 $50 $61 $94 $108 $135 $116 $116 $66 $0 $0
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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
90 456030 ED ID-Clearwater Trans $149,642 $14,308 $15,434 $15,400 $15,400 $14,850 $14,850 $14,850 $14,850 $14,850 $14,850 $0 $0
91 456380-ED-ID-Clearwater REC Revenue ($919,705) ($84,633) ($107,275) ($89,397) ($88,295) ($99,866) ($96,205) ($96,622) ($100,273) ($64,606) ($92,533) $0 $0
92 Clearwater ($770,063) ($70,325) ($91,841) ($73,997) ($72,895) ($85,016) ($81,355) ($81,772) ($85,423) ($49,756) ($77,683) $0 $0
93 Net Resource Optimization ($783,759) $209,703 ($101,488) $502,625 ($359,215) ($146,870) ($41,017) ($833,877) $231,742 ($244,294) ($1,068) $0 $0
94 EIM Incremental O&M Costs(Idaho share) $268,045 $32,205 $26,428 $25,328 $32,087 $29,628 $39,629 $34,606 $45,542 ($14,209) $16,801 1I
95 Adjusted Actual Net Expense $134,633,543 $15,611,040 $22,280,870 $12,902,528 $5,283,695 $7,158,576 $12,276,283 $12,737,645 $17,750,253 $14,144,845 $14,916,725 ($286,917) ($142,000)
Oq 15,120.90 -
0.90 =
©16,801.00 T+
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Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2025
Retail Revenue Credit excluding
Clearwater-MWh Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 YTD
Total Billed Sales 312,860 309,308 274,035 255,324 221,646 237,222 257,843 268,504 263,718 224,371'/ (41,857) 2,624,831
Deduct Prior Month Unbilled (137,264) (145,445) (132,541) (124,764) (106,829) (119,536) (127,614) (150,599) (149,750) (125,641)vf (135,976) (1,319,983)
Add Current Month Unbilled 145,445 132,541 124,764 106,829 119,536 127,614 150,599 149,750 125,641 135,976 - 1,318,695
Total Retail Sales 321,041 296,404 266,258 237,389 234,353 245,300 280,828 267,655 239,609 234,706 V (177,833) 2,623,543
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 215,718 232,623 269,741 307,917 2,518,990
Difference from Test Year 16,591 20,487 (9,830) (12,833) 7,330 19,455 24,617 12,762 23,891 2,083 V (447,574) 104,553
Load Change Adjustment Rate- $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $23.67 $23.67 $23.67 $23.67
$/M W h
Total Load Change Adjustment-$ $406,480 $501,932 ($240,835) ($314,409) $179,585 $476,648 $603,117 $312,669 $565,500 $49,305,/($10,594,077) $2,539,992
R-03
Page 4 of 4

Q4 2025 ID PCA Quarterly Report
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Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202510 State Code:ID
Rate Schedule Desc Meter City Usage City Revenue Amt YTD Meter City YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 (223,846) 0 0 (2,735,525)
0011-GENERAL SERVICE 0 0 (188,660) 0 0 (1,883,539)
0012-RESID&FARM-GENSERV 0 0 (6,621) 0 0 (78,137)
0021-LARGE GENERAL SERV 0 0 (16,663) 0 0 (202,079)
0022-RESID&FRM-LGE GEN SE 0 0 (1,399) 0 0 (15,053)
0025-EXTRA LGE GEN SERV 0 0 (72,021) 0 0 (723,578)
0031-PUMPING SERVICE 0 0 (15,267) 0 0 (142,935)
0032-PUMPING SVC RES&FRM 0 0 (754) 0 0 (12,759)
0042-CO OWND ST LTS SO VA 0 0 (1,216) 0 0 (10,696)
0044-CST OWND ST LT SO VA 0 0 (52) 0 0 (510)
0045-CUST OWND ST LT ENGY 0 0 (67) 0 0 (575)
0046-CUST OWND ST LT S V 0 0 (202) 0 0 (1,899)
0047-AREA LIGHT-COM&INDUS 0 0 (16) 0 0 (347)
0048-AREA LGHT-FARM&RESID 0 0 (161) 0 0 (1,520)
0049-AREA LGHT-HI FIRES SO 0 0 (468) 0 0 (4,170)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (71,297) 0 0 (689,140)
10023-DCFC-ID 0 0 (38) 0 0 (340)
Overall-Summary 01 01 (598,748)1 0 1 0
Page 1 of 3 Run Date: Nov 6,2025
IFor Internal Use Only I
0.995661 Settlement Revenue Conversion Factor Changes w/Base GRC
ilt-OZ (596,150)
11/6/2025 11:37 AM H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202510 Revenue_RateSch_CM_YTD for ID PCA.xlsx

Q4 2025 ID PCA Quarterly Report
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Revenue By Revenue Class Data Source:Financial Reporting
Electric ,. Data Updated Daily
State Code:ID,/
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage I YTD Revenue Amt
202510%e ED 01 01 RESIDENTIAL 129,982 84,476,601 11,095,716 129,003 1,143,426,010 133,028,484
21 21 FIRM COMMERCIAL 19,460 80,893,409 8,295,304 19,298 883,504,278 81,444,124
31 31 FIRM-INDUSTRIAL 313 96,940,582 5,118,220 316 979,785,130 50,064,566
39 39 FIRM-PUMPING-IRRIGATION ONLY 43 84,976 10,673 40 3,085,878 321,030
51 51 LIGHTING-PUBLIC STREET AND HIWAY 203 548,989 276,967 203 5,664,4541 2,636,791
80 80 INTERDEPARTMENT REVENUE 53 121,580 12,924 53 2,005,866 186,751
83 83 MISC-SERVICE REVENUE SNP 0 0 11,940 0 0 96,028
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 95,476
OD OD Other Electric Direct 0 0 3,000 0 0 12,500
RP RP Rent Permits 0 0 0 0 0 2,735
ED-Summary 150,054 263,066,138 24,834,292 148,913 3,017,471,616 267,888,484
202510-Summary 150,054 263,066,138 24,834,292 148,913 3,017,471,616 267,888,484
Overall-Summary 150,054 263,066,138 V 24,834,292 148,913 3,017,471,616 267,888,484
Page 2 of 4 Run Date: Nov 6,2025
Total Billed Sales-input tab,deferral calc workbook
IFor Internal Use Only I
11/6/2025 12:00 PM H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202510 Revenue By Revenue Class ID.xlsx

Q4 2025 ID PCA Quarterly Report
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Current Month Journal Entry
Jurisdiction: ID
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
3800 01 001 39,026,757 $4,992,592
3800 01 011 -
3800 01 012 1,146,160 $160,576
01 01 RESIDENTIAL 3800 01 022 250,025 $24,514
3800 01 032 101,219 $17,630
3800 21 011� 31,825,599 I $2,949,669
3800 21 021 1,885,888 $148,178
21 21 FIRM COMMERCIAL 3800 21 025 5,285,178 $333,439
3800 21 031 2,278,288 $269,519
31 FIRM-INDUSTRIAL 3800 31 011 1,263,143 $111,848
3800 31 021 999,288 $81,651
31 FIRM-INDUSTRIAL 3800 31 025 25,522,600 $1,617,171
3800 31 031 484,681 $57,402
31 31 FIRM INDUSTRIAL 3800 31 025P 25,906,712 $1,370,057
3800 31 025PG 41,857,000 $1,513,968
i i
21 -Summary 0i :i
31 -Summary -.a 0.
ID-Summary 177,832,537
Unbilled - input tab, deferral calc workbook
G:\CLOSE\202510\Revenue\REVUNBL\REVUNBLD - E\202510 SOX Electric Unbilled v2.xlsx

Q4 2025 ID PCA Quarterly Report
Page 15 of 56
Avista Corporation Journal Entry Printed 11/04/2025 at 9:38 AM
Journal: 240-EIM DEFERRAL Effective Date: 202510
Team: Energy Delivery Accounting Last Saved by: Brysen Hoff Last Update: 11/04/2025 9:37 AM
Type: C Submitted by: Brysen Hoff Approval Requested: 11/04/2025 9:38 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 1,525.00 0.00 Provisional EIM WA-202510 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 17,276.48 0.00 Provisional EIM WA-202510 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 0 18,801.48 Provisional EIM WA-202510 Deferral
ACCT
Totals: 18,801.48 18,801.48
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- (15,120.90)V001 182386-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 2
Comment:EIM PCA Deferral ID-202510
20 02807414-EIM Interest Deferral-WA 407439-Amort EIM Defferal 885 D57- (18,801.48) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:Provisional EIM WA-202510 Amortization
Total: (33,922.38)
Explanation: 94zo l' Y''W 11/04/2025
epared y B e Hoff Datc
To record EIM Deferred costs in accordance with IPUC Order No.34606- 11/04/2025
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Datc
Approved for Entry Datc
Corporate Accounting use Only
Page 1 of 1

Q4 2025 ID PCA Quarterly Report
Page 16 of 56
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2025
MONTH OF NOVEMBER

Q4 2025 ID PCA Quarterly Report
Page 17 of 56
Avista Corporation Journal Entry Printed 12/08/2025 at 9:41 AM
Journal: 480-ID PCA Effective Date: 202511
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 12/08/2025 9:38 AM
Type: C Submitted by: Jennifer Hossack Approval Requested: 12/08/2025 9:41 AM
Category: DJ Approved by:
Currency: USD
12/08/25
Prepared by Jennifer Hossack Date
Tano s 12/8/25
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 2 of 2

Q4 2025 ID PCA Quarterly Report
Page 18 of 56
Avista Corporation Journal Entry Printed 12/08/2025 at 9:41 AM
Journal: 480-ID PCA Effective Date: 202511
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update: 12/08/2025 9:38 AM
Type: C Submitted by: Jennifer Hossack Approval Requested: 12/08/2025 9:41 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 0.00 1,157,75 1.00 kurrent Deferral Expense-PCA
10 001 182386-REGULATORY ASSET ID PCA ED ID DL 1,157,751.00 0.00 Current Deferral Reg Asset-PCA
DEFERRAL 2
20 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 329.00VInterest Expense-PCA
DEFERRAL 2
30 001 431600-INTEREST EXPENSE ENERGY ED ID DL 329.00 0.00 Interest Exp on 182386
DEFERRALS
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 3,739.00 ,Pending Deferral Interest Exp 182387
DEFERRAL 3
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 3,739.00v 0.00 Pending Deferral Interest Exp 182387
DEFERRALS
75 001 182385-REGULATORY ASSET ID PCA ED ID DL 685,697.00 0 0.00 Amortizing Deferral 182385
DEFERRAL 1
76 001 557390-IDAHO PCA AMT ED ID DL 0.00 685,697.00 Amortizing Deferral 182385
79 001 431600-INTEREST EXPENSE ENERGY ED ID DL 33,528.00 0.00 Amortizing Interest Expense 182385
DEFERRALS
80 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 33,528.00/Amortizing Interest Expense
DEFERRAL 1
Totals: 1,881,044.00 1,881,044.00
Explanation:
Record deferral of power costs in Idaho,amortization of existing balance,and
interest&DFIT entries.
Page 1 of 2

Q4 2025 ID PCA Quarterly Report
Page 19 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 0.41667%
2025 0.416679/6
Balance Deferral- Interest
Month Ending Account Be .Balance Transfer Surd Reb. Ad'ustments Interest Ad'ustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,835)
1/31/2025 182385 7,714,835 1,447,025 28,985 32,145 9,165,020 9,165,020 DJ240 EIM Deferral
2/28/2025 182385 9,165,020 1,165,452 23,785 38,188 8,013,971 8,013,971 DJ240 EIM Deferral
3/31/2025 182385 8,013,971 197,621 22,795 33,392 8,222,189 8,222,189 DJ240 EIM Deferral
4/30/2025 182385 8,222,189 1,072,522 28,878 34,259 9,300,092 9,300,091 1 DJ240 EIM Deferral
5/31/2025 182385 9,300,092 204,530 26,665 38,751 9,516,707 9,516,707 DJ240 EIM Deferral
6/30/2025 182385 (9,516,707) 1,606,715 35,666 (39,653) (7,913,979) (7,913,979) DJ240 EIM Deferral
This account moves to the Pendin tab
6/30/2025 182386 This account moves from the Pending tab
7/31/2025 182386 1,132,826 2,956,729 0 1,823,903 1,823,903 WA 1-937&CETA Compliance&EIM Deferral
8/31/2025 182386 (1,823,903.00 901,894 40,988 7,600 888,621 888,621 DJ240 EIM Deferral
9/30/2025 182386 888,621 626,961 12,788 3,703 278,151 278,151 DJ240 EIM Deferral
10/31/2025 182386 278,151 185,250 15,121 1,159 78,939 78,939 DJ240 EIM Deferral
11/30/2025 182386 78,939 a-o% 1,157,751 15,121 1/ 329 V 1,093,604 63,818 1,157,422 DJ240 EIM Deferral
12/31/2025 182386
1,157,751 (329)
Entry:
Debit Credit
557380 ED ID 1,157,751VIdaho PCA-Def
182386 ED ID 1,157,751 Regulatory Asset ID PCA Deferral
431600 ED ID 329 V Interest Expense Energy Deferrals
182386 ED ID 329VRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PCA Quarterly Report
Page 20 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
20241 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182386
1/31/2025 182386
2/28/2025 182386
3/31/2025 182386
4/30/20251 182386
5/31/20251 182386
6/30/20251 182386
This account moves to the Current Year tab
6/30/2025 182385 This account moves from the Current Year tab (7,913,979)
7/31/2025 182385 7,913,979 (32,975) (7,946,954) 7,946,954
8/31/2025 182385 (7,946,954) (33,113) 1 (7,980,067) (7,980,067)
9/30/2025 182385 7,980,067 33,251) (8,013,318)1 (8,013,318
10/31/2025 182385 (8,013,318) 1 1 (33,389) (8,046,707) (8,046,707)
This account moves to the Amortizing tab
10/31/2025 182387 This account moves from the Amortizing tab (897,460)
11/30/2025 182387 (897,4604 (3,739)V (901,199) (897,460)1 3,739
12/31/2025 182387
(3,739)
Entry:
Debit Credit
431600 ED ID 3,739v Interest Exp Energy Deferrals
182387 ED ID 3,739,/RegulatoryAsset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PCA Quarterly Report
Page 21 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
20241 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg. Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182387 (7,197,201)
1/31/2025 182387 (7,197,201) 766,605 (29,988.58) (6,460,585) (6,460,585)
2/28/2025 182387 6,460,585 757,753 26,919.32 5,729,751 5,729,751
3/31/2025 182387 (5,729,751) 671,679 (23,874.15) (5,081,946) (5,081,946)
4/30/2025 182387 5,081,946 625,760 21,174.94 4,477,361 4,477,361
5/31/2025 182387 (4,477,361) 542,748 (18,655.82) (3,953,269) (3,953,269)
6/30/2025 182387 3,953,269 581,283 16,472.09 3,388,458 3,388,458
7/31/2025 182387 (3,388,458) 631,802 (14,119) (2,770,775) (2,770,775)
8/31/2025 182387 2,770,775 657,988 11,545 2,124,332 2,124,332
9/30/2025 182387 (2,124,332) 645,771 (8,851) (1,487,412) (1,487,412)
10/31/2025 182387 (1,487,412) 596,150 (6,198) (897,460) (897,460)
This account moves to the Pending tab
10/31120251 182385 This account moves from the Pending tab (8,046,707)
11/30/2025 182385 8,046,707 01 685,697 33,528 7,394,538 (8,046,707) (652,169)
12/31/2025 182385 �� 1 1 1 1 1 1 1 7
685,697 (33,528)
Entry:
Debit Credit
182385 ED ID 685,697 V Regulatory Asset ID PCA Deferral
557390 ED ID 685,697,/Idaho PCA Amt
431600 ED ID 33,528 V Interest Expense Energy Deferrals
182385 ED ID 33,528 vRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PICA Quarterly Report
Page 22 of 56
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
1 555 Purchased Power $193,862,697 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $17,744,546 $19,209,958 $16,654,111 $18,286,103 $17,846,771 $17,354,801 i $37,875
2 447 Sale for Resale ($177,364,857) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325 ($15,668,130) ($17,375,777) ($14,138,414)1 ($99,463)
3 501 Thermal Fuel $38,352,081 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $1,525,413 $2,568,207 $4,607,181 $4,605,093 $3,277,731 $4,711,461 $3,628,545 I $0
4 547 CT Fuel $99,902,061 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $3,985,276 $8,335,950 $7,792,958 $8,932,539 $8,529,664 $9,684,204 $10,315,919 11 $0
5 456 Transmission Rev ($29,457,574) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) ($2,446,343) ($2,610,094) ($2,403,819 ($2,471,210) ($2,810,887) ($2,591,546)! $0
6 565 Transmission Exp $27,495,877 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $2,395,608 $2,489,270 $2,498,218 $2,431,566 $2,855,265 $2,790,518 $0
7 537 MT Invasive Species Exp $711,942 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722( $0
8 557 Expenses $189,549 $7,057 $8,599 $53,596 $57,166 $69,241 $3,779 $2,102 $1,853 $2,658 $2,916 ($19,418)1 $0
9 Adjusted Actual Net Expense $153,753,364 $15,439,457 $22,447,771 $12,448,572 $5,683,718 $7,360,834 $12,359,026 $13,618,688 $17,558,392 $14,453,104 $14,978,675 $17,405,127 ($61,588)
I
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan125 Feb/25 Mar/25 Apr/25 Mayl25 J9n/25 Jul/25 Aug/25 Sep/25 OcU25 Dec/25
10 555 Purchased Power $ 88,062,261 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 12,753,120 13,316,871 11,607,682 12,096,106
11 447 Sale for Resale $ (87,901,596) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (19,953,584) (15,137,594) (18,382,654)r (26,178,834)
12 501 Thermal Fuel $ 30,589,649 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,968,536 3,155,810 3,272,978I 3,539,225
13 547 CT Fuel $ 72,674,551 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,781,685 7,732,236 10,506,214 I 13,732,592
14 456 Transmission Revenue $ (25,172,199) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (3,099,146) (3,125,305) (2,986,534)� (3,189,458)
15 565 Transmission Expense $ 19,749,760 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 2,743,528 2,743,528 2,743,528 o 2,743,528
16 90%Palouse Wind and Rattlesnake Flats $ 19,542,000 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 - - - -
17 Remove Columbia Basin Hydro Transmission Projecl$ (671,336) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) - - - o
-
18 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec $ (1,183,538) (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) 1,337,159 1,088,750 1,265,257j 2,162,511
19 Montana Invasive Species Expense $ 1,268,336 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 65,000 65,000 65,0001 65,000
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 660,704 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 79,872 79,872 79,872 I 79,872
o
21 Shaping Adjustment $ 13,958,931 3,839,288 4,121,443 5,998,200 j 9,178,058
22 Authorized Net Expense $131,577,523 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624 5,520,092 7,146,329 13,728,063 10,515,458 14,040,611 14,169,543 iV 14,228,600
o
23 Actual-Authorized Net Expense $22,175,841 ($3,490,820) $5,580,802 ($1,623,649) ($3,798,618) $255,210 $6,838,934 $6,472,359 $3,830,329 $3,937,646 $938,064 $3,235,584!/ ($14,290,188)
24 Resource Optimization ($886,787) $209,703 ($101,488) $502,625 ($359,215) ($146,870) ($41,017) ($833,877) $231,742 ($244,294) ($1,068) ($103,028)j,/ $0
25 Adjusted Actual-Authorized Net Expense $21,289.054 ($3,281,117) $5,479,314 ($1,121,024) ($4,157,833) $108,340 $6,797,917 $5,638,482 $4,062,071 $3,693,352 $936,996 $3,132,556 I✓($14,290,188)
26 Idaho Allocation 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 35.52% 35.52% 35.52%'!' 35.52
27 Idaho Share $7,419,849 ($1,131,001) $1,888,720 ($386,417) ($1,433,205) $37,345 $2,343,242 $1,943,585 $1,400,196 $1,311,879 $332,821 $1,112,684 j ($5,075,875)
28 Idaho 100%Activity(Clearwater) ($855,117) ($70,325
) ($91,841) ($73,997) ($72,895) ($85,016) ($81,355) ($81,772) ($85,423) ($49,756) ($77,683) ($85,054)I $0
ID Load Change Adjustment(+)Surcharge;(-)
29 Rebate ($2,281,232) ($406,480) ($501,932) $240,835 $314,409 ($179,585) ($476,648) ($603,117) ($312,669) ($565,500) ($49,305)R o3�
$258,760Y $12,223,448
30 Net Power Cost Increase(+)Surcharge;(-) $4,283,500
Rebate (E1,607,806) $1,294,947 (E219,579) ($1,191,691) ($227,256) E1,785,239 $1,256,696 $1,002,104 $696,623 $205,833 E1,286,390 i/ $7,147,573
o
31 90%of Net Power Cost Change $3,855,151 ($1,447,025) $1,165,452 ($197,621) ($1,072,522) ($204,530) $1,606,715 $1,132,826 $901,894 $626,961 $185,250 $1,157,751 y $6,432,816
32 Acct 557380 Entry;(+)Rebate,(-)Surcharge ($3,855,151) $1,447,025 ($1,165,452) $197,621 $1,072,522 $204,530 ($1,606,715) ($1,132,826 ($901,894) ($626,961) ($185,250) ($1,157,751) ($6,432,816)
33 Energy Imbalance Market Incremental O&M Costs $284,846 $32,205 $26,428 $25,328 $32,087 $29,628 $39,629 $34,606 $45,542 ($14,209) $16,801 $16,801 $0
34 90%of Energy Imbalance Market $256,361 $28,985 $23,785 $22,795 $28,878 $26,665 $35,666 $31,145 $40,988 ($12,788) $15,121 $15,121 $0
35 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($256,361) ($28,985) ($23,785) ($22,795) ($28,878) ($26,665) ($35,666) ($31,145) ($40,988) $12,788 ($15,121) ($15,121)V1 $0
36 Total Deferral Balance Sheet Entry ($4,111,512) ($1,418,040) $1,189,237 ($174,826) ($1,043,644) ($177,865) $1,642,381 $1,163,971 $942,882 $614,173 $200,371 $1,172,872 $6,432,816
Page 1 of 4
2025 WA ID Actual Deferrals.xlsx-12/8/2025

Q4 2025 ID PICA Quarterly Report
Page 23 of 56
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
555 PURCHASED POWER
1 Other Short-Term Purchases $32,643,868 $2,347,807 $9,949,684 $1,726,673 ($17,697) $543,667 $2,077,148 $3,227,094 $1,751,972 $4,590,641 $2,539,204 $3,869,800 $37,875
2 Chelan County PUD(not in settlement) $15,334,891 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $0
3 Chelan County PUD(in settlement) $19,697,128 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $0
4 Douglas County PUD(Wells Settlement) $606,234 $37,007 $27,060 $36,071 $51,732 $55,201 $51,782 $111,264 $121,983 $31,056 $36,787 $46,291 $0
5 Douglas County PUD(Wells) $1,038,279 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $0
6 Grant County PUD(Priest RapidsNJanapum) $31,004,914 $2,817,090 $2,817,090 $2,817,090 $2,834,014 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $0
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Dear Lake $8,763 $929 $1,062 $1,156 $767 $740 $776 $686 $808 $636 $558 $645 $0
9 Small Power $923,949 $91,551 $67,808 $128,480 $143,116 $121,014 $104,932 $82,084 $33,885 $36,544 $67,103 $47,432 $0
10 Clearwater Wind III,LLC $10,224,955 $1,327,691 $986,871 $1,071,271 $901,880 $1,055,322 $773,983 $734,198 $733,653 $668,580 $1,018,466 $953,040 $0
11 City of Spokane-Upriver $1,888,277 $322,436 $129,608 $422,448 $356,808 $358,390 $94,575 $0 $0 $0 $41,209 $162,803 $0
12 City of Spokane-Waste-to-Energy $5,961,486 $684,124 $619,347 $518,361 $477,857 $335,476 $500,920 $631,303 $595,593 $582,574 $577,898 $438,033 $0
13 East,South,Quincy Columbia Basin Irrigation Dist $18,149,272 $0 $0 $484,065 $2,269,922 $3,061,573 $3,077,978 $3,271,725 $2,705,680 $1,970,106 $1,260,650 $47,573 $0
14 Rathdrum Power,LLC(Lancaster PPA) $26,063,922 $2,164,734 $2,373,653 $2,327,189 $2,085,304 $1,964,612 $2,457,245 $2,429,571 $2,479,067 $2,457,558 $2,638,905 $2,686,084 $0
15 Palouse Wind $18,183,476 $969,296 $1,601,821 $2,697,346 $1,914,119 $1,684,273 $1,459,184 $1,517,921 $1,119,861 $1,053,059 $2,204,357 $1,962,239 $0
16 Rattlesnake Flat,LLC $10,103,818 $390,336 $753,072 $1,485,098 $1,140,611 $1,038,716 $904,696 $859,218 $848,203 $594,204 $1,173,721 $915,943 $0
17 WPM Ancillary Services $1,147,704 $111,115 $194,678 $88,561 $87,492 $83,461 $99,714 $106,637 $104,459 $103,188 $83,213 $85,186 $0
18 Non-Mon.Accruals $881,761 $106,710 $117,920 $71,385 ($18,173) $99,961 $45,405 $142,049 $62,739 $101,749 $108,492 $43,524 $0
19 Total 555 Purchased Power $193,862,697 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $17,744,546 $19,209,958 $16,654,111 $18,286,103 $17,846,771 $17,354,801 $37,875
555 PURCHASED POWER
555000 $192,388,596 $13,866.745 $21.620,393 $17,220,716 $17,484,550 $17,494,009 $17,252,770 $19,066,877 $16,510,605 $17,135,887 $17,623,511 $17,112,533 $0
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 ($100,880) $0 $0 $0 ($100,880) $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 $881,761 $106,710 $117,920 $71,385 ($18,173) $99,961 $45,405 $142,049 $62,739 $101,749 $108,492 $43,524 $0
555700 $3,248,116 $39,120 $572,008 $585,151 $208,432 $85,450 $1,111,797 $85,200 $28,275 $426,286 $63,134 $43,263 $0
20 Solar Select Adjustment ($95,201) ($5,418) ($5500) ($8,078) ($10,881) ($10,919) ($11,858) ($11,480) ($9,974) ($8,601) ($7,278) ($5,214)d $0
21 555380 $15,895,015 V $1,512,232 $1,370:915 $1,499,825 $1,536,936 $1,516,066 $1,444,087 $1,501,236 $1,064,338 $1,399,598 $1,513,968 $1,535,814/ $0
22 Clearwater Adjustment ($15,895,015)1' ($1,512,232) ($1,370,915) ($1,499,825) ($1,536,936) ($1,516,066) ($1,444,087) ($1,501,236) ($1,064,338) $1,399,598) ($1,513,968 $1,535,814) $0
23 Chelan Adj of LMC vs Contract Price ($3,277,812) $ (3,686) $ (87,076) $ (991,655) $ (814,080) $ (324,448) $ (377,821) $ (453,989) $ (225,057)
24 Columbia Basin Adj of LMC vs Contract Price ($2,901,916) $ - $ - $ (532,293) $ (1,134,597) $ (681,394) $ (517,923) $ - $ (35,709)
25 Company Absorbed Wind Adjustment ($2,038,376) ($135,963) ($235,489) ($418,244) ($305,473) ($272,299) ($236,388) ($237,714) ($196,806)
26 Palouse Wind PPA Adjustment ($142,000) ($142,000) ($142,000)1/ ($142,000)
555710 $1,147,704 $111,115 $194,678 $88,561 $87,492 $83,461 $99,714 $106,637 $104,459 $103,188 $83,213 $85,186 $0
555740 $5,178,705 $671,321 $741,858 $1,138,769 $110,480 $24,793 $378,850 $512,378 $415,579 $669,594 $117,699 $217,509 $179,875
$193,862,697 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $17,744,546 $19,209,958 $16,654,111 $18,286,103 $17,846,771 $17,354,801 $37,875
($682,037)
447 SALES FOR RESALE
27 Short-Term Sales ($127,665,440) ($12,168,965) ($13,083,760) ($14,197,853) ($11,728,570) ($9,705,613) ($11,217,958) ($14,122,714) ($8,895,920) ($11,260,057) ($11,830,293) ($9,354,274) ($99,463)
28 Nichols Pumping Index Sale ($1,645,207) ($132,824) ($151,283) ($82,969) ($63,712) ($93,333) ($123,074) ($208,636) ($205,428) ($208,694) ($191,826) ($183,428) $0
29 Soverigo/Kaiser Load Following $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Pend Oreille DES ($473,634) ($47,098) ($41,677) ($43,507) ($43,870) ($45,562) ($41,049) ($48,770) ($35,815) ($36,116) ($46,552) ($43,618) $0
31 Merchant Ancillary Services ($47,580,576) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) ($4,925,362) ($3,557,289) ($3,657,162) ($4,163,263) ($5,307,106) ($4,557,094) $0
32 Total 447 Sales for Resale ($177,364,857) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325) ($15,668,130) ($17,375,777) ($14,138,414) ($99,463)
447 SALES FOR RESALE
447000 ($83,989,291) ($8,042,952) ($10,073,662) ($8,948,674) ($7,610,973) ($8,776,385) ($11,110,798) ($6,735,870) ($4,509,014) ($4,818,198) ($7,784,607) ($5,578,158) $0
33 Deduct Revenue From Solar Select $1,514,493 $64,839 $65,458 $74,296 $106,010 $171,239 $224,635 $256,029 $211,306 $180,030 $116,134 $44,5171/ $0
447100 ($10,294,449) ($620,226) $1,031,040 ($2,100,093) ($1,681,328) $1,339,548 $3,629,520 ($4,119,218) ($2,424,294) ($2,699,300) ($1,483,441) ($1,166,657) $0
447150 ($24,760,233) ($2,829,559) ($3,357,951) ($1,727,094) ($1,353,212) ($1,884,091) ($2,038,731) ($2,543,716) ($1,921,593) ($2,491,859) ($2,348,297) ($2,264,130) $0
447700 ($4,257,430) ($42,410) ($618,313) ($1,075,555) ($458,793) ($56,009) ($1,115,014) ($91,422) ($33,126) ($656,626) ($66,861) ($43,301) $0
447710 ($1,147,7D4) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) ($99,714) ($106,637) ($104,459) ($103,188) ($83,213) ($85,186) $0
447720 ($47,580,576) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) ($4,925,362) ($3,557,289) ($3,657,162) ($4,163,263) ($5,307,106) ($4,557,094) $0
447740 ($6,849,667) ($767,464) ($128,614) ($458,648) ($750,364) ($555,349) ($871,979) ($1,039,286) ($355,983) ($915,726) ($418,386) ($488,405) ($99,463)
($177,364,857) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325) ($15,668,130) ($17,375,777) ($14,138,414) ($99,463)
501 FUEL-DOLLARS
34 Kettle Falls Wood-501110 $7,818,992 $933,844 $797,711 $883,284 ($5,108) $0 $678,159 $929,914 $998,929 $637,440 $1,055,716 $909,103 $0
35 Kettle Falls Gas-501120 $7,678 $287 $1,741 ($962) ($5,401) ($243) $1,539 ($750) $2,678 ($710) $3,741 $5,758 $0
36 Colstrip Coal-501140 $30,289,611 $2,521,742 $3,676,147 $2,849,365 $1,696,656 $1,519,144 $1,866,322 $3,612,047 $3,603,486 $2,641,001 $3,603,360 $2,700,341 $0
37 Colstrip Oil-501160 $235,800 $0 $47,196 $20,870 $11,078 $6,512 $22,187 $65,970 $0 $0 $48,644 $13,343 $0
38 Total 501 Fuel Expense $38,352,081 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $1,525,413 $2,568,207 $4,607,181 $4,605,093 $3,277,731 $4,711,461 $3,628,545 $0
501 FUEL-TONS
39 Kettle Falls 403,813 47,598 41,680 46,433 - - 35,047 47,759 51,900 32,889 54,021 46,486 -
40 Colstrip 849,518 90,120 82,086 78,070 46,696 40,389 51,303 96,920 99,769 71,046 97,859 95,260 -
501 FUEL-COST PER TON
41 Kettle Falls wood $19.62 $19.14 $19.02 $19.35 $19.47 $19.25 $19.38 $19.54 $19.56
42 Colstrip coal $27.98 $44.78 $36.50 $36.33 $37.61 $36.38 $37.27 $36.12 $37.17 $36.82 $28.35
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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
547 FUEL
43 NE CT Gas-547213 $15,534 $1,211 $639 ($1,163) ($5,082) ($324) $453 ($907) $1,425 $7,891 $5,297 $6,094 $0
44 Boulder Park-547216 $3,075,125 $90,977 $373,870 $266,081 $158,946 $108,083 $249,552 $306,300 $357,945 $351,528 $418,481 $393,362 $0
45 Ke0le Falls CT-547211 $120,908 $3,074 $3,102 $1,817 $10,082 $454 ($636) $1,272 $753 $2,233 ($2,388) $101,145 $0
46 Coyote Springs2-547610 $39,326,226 $5,503,409 $4,984,616 $4,197,442 $2,644,029 $1,925,515 $3,360,708 $2,563,637 $3,652,487 $3,334,408 $3.471,389 $3,688,586 $0
47 Lancaster-547312 $33,439,436 $4,823,423 $4,344,662 $3,664,728 $1,295,217 $689,411 $2,794,405 $2,798,290 $2,993,237 $2,821,238 $3,265,575 $3,949,250 $0
48 Rathdrum CT-547310 $23,924,832 $3,373,285 $3,237,724 $2,055,231 $1,298,231 $1,262,137 $1,931,468 $2,124,366 $1,926,692 $2,012,366 $2,525,850 $2,177,482 $0
49 Total 547 Fuel Expense $99,902,061 $13,795,379 $12,944,613 $10,194,136 $5,401,423 $3,985,276 $8,335,950 $7,792,958 $8,932,539 $8,529,664 $9,684,204 $10,315,919 $0
50 TOTAL NET EXPENSE $154,751,982 $16,085,268 $23,103,029 $12,550,822 $5,692,035 $7,518,172 $12,341,260 $13,672,688 $17,397,418 $14,425,368 $14,866,659 $17,160,851 ($61,588)
202501 202502 j 202503 202504 202505 j 202506 202507 202508 j 202509 202510 202511 0 202512
456 TRANSMISSION REVENUE
51 456100 ED AN ($24,013,053) ($2,462,659) ($2,391,307) ($2,394,241) ($2,129,966) ($2,217,910) ($1,957,539) ($2,114,367) ($1,910,270) ($1,978,932) ($2,338,584) ($2,117,278) $0
52 456120 ED AN-BPA Trans. ($847,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) $0
53 456020 ED AN-Sale of excess BPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
54 456030 ED AN-Clearwater Trans ($1,650,329) ($154,335) ($154,000) ($154,000) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) ($148,494) $0
55 456130 ED AN-Ancillary Services Revenue ($1,147,702) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) ($99,714) ($106,637) ($104,459) ($103,188) ($83,213) ($85,184) $0
56 456017 ED AN-Low Voltage ($110,693) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) $0
57 456700 ED ID-Low Voltage ($57,563) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) $0
58 456705 ED AN-Low Voltage ($1,631,234) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) $0
59 Total 456 Transmission Revenue ($29,457,574) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) ($2,446,343) ($2,610,094) ($2,403,819) ($2,471,210) ($2,810,887) ($2,591,546) $0
565 TRANSMISSION EXPENSE
60 565000 ED AN $27,430,130 $2,245,132 $2,246,019 $2,650,947 $2,470,366 $2,393,183 $2,389,631 $2,483,293 $2,492,241 $2,425,589 $2,849,288 $2,784,541 $0
61 565710 ED AN $65,747 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $0
62 Total 565 Transmission Expense $27,495,877 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $2,395,608 $2,489,270 $2,498,218 $2,431,566 $2,855,265 $2,790,518 $0
557 Expense
63 557165 ED AN CAISO $154,468 $2,984 $4,818 $26,074 $57,166 $69,241 $4,074 $2,102 $1,853 $2,658 $2,916 ($19,418) $0
64 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 557018 ED AN Merchandis $7,429 $4,073 $3,781 ($130) $0 $0 ($295) $0 $0 $0 $0 $0 $0
66 557020 ED AN-Tariff Cost $27,652 $0 $0 $27,652 $0 $0 $0 $0 $0 $0 $0 $0 $0
67 Total 557 ED AN Broker&Related Fees $189,549 $7,057 $8,599 $53,596 $57,166 $69,241 $3,779 $2,102 $1,853 $2,658 $2,916 ($19,418) $0
537 Expense
68 537000 ED AN-MT Invasive Species $711,942 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
69 Total 537 ED AN MT Invasive Species $711,942 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $0
Other Purchases and Sales
70 Econ Dispatch-557010 $13,064,190 $1,480,819 $2,380,180 $3,023,389 $471,998 $333,049 $385,530 $792,414 $1,425,388 $1,228,373 $903,480 $639,570 $0
71 Econ Dispatch-557150 ($1,455,199) ($1,868,318) ($2,621,649) ($651,285) $1,671,560 $1,762,018 $462,563 $169,122 ($587,313) ($409,467) ($229,416) $846,986 $0
72 Gas Bookouts-557700 $2,091,497 $468,775 $116,900 $309,405 $140,581 $0 $36,270 $485,019 $32,453 $35,218 $95,932 $370,944 $0
73 Gas Bcokouts-557711 ($2,091,497) ($468,775) ($116,900) ($309,405) ($140,581) $0 ($36,270) ($485,019) ($32,453) ($35,218) ($95,932) ($370,944) $0
74 Intraco Thermal Gas-557730 $8,554,793 $1,155,447 $760,783 $1,030,660 $393,919 $143,763 $206,915 $1,303,214 $1,099,216 $823,520 $972,787 $664,569 $0
75 Fuel Dispatch456010 ($759,611) $224,169 ($56,875) ($357,856) ($469,275) ($99,774) $0 $0 $0 $0 $0 $0 $0
76 Fuel Dispatch456015 ($17,228,635) ($661,280) ($497,104) ($1,903,363) ($1,941,354) ($1,978,461) ($925,962) ($2,864,806) ($1,260,531) ($1,769,741) ($1,451,828) ($1,974,205) $0
77 Other Elec Rev-Extraction Plant Cr-456018 ($478,286) ($42,833) ($50,849) ($44,832) ($55,901) ($40,186) ($44,217) ($48,211) ($49,406) ($36,342) ($35,169) ($30,340) $0
78 Other Else Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Intraco Thermal Gas-456730 ($2,406,074) ($77,453) ($16,045) ($638,673) ($430,223) ($267,373) ($125,954) ($185,745) ($248,228) ($80,753) ($160,988) ($174,639) $0
80 Fuel Bookouts456711 $858,648 $61,063 $33,576 $172,721 $89,526 $3,817 $732 $352,768 $4,170 $9,470 $42,647 $88,158 $0
81 Fuel Bookouts456720 ($858,648) ($61,063) ($33,576) ($172,721) ($89,526) ($3,817) ($732) ($352,768) ($4,170) ($9,470) ($42,647) ($88,158) $0
82 Other Purchases and Sales Subtotal ($708,822) $210.551 ($101,559) $458,040 ($359,276) ($146,964) ($41,125) ($834,012) $379,126 ($2".410) ($1,134) ($28,059) $0
83 Misc Revs 456016 ED AN ($178,865) ($900) $0 $44,535 $0 $0 $0 $0 ($147,500) $0 $0 ($75,000) $0
84 REC Revenue Subtotal ($178,865) ($900) $0 $44,535 $0 $0 $0 $0 ($147,500) $0 $0 ($75,000) $0
85 Misc.Power Exp.Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
86 Misc.Power Exp.Subtotal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
87 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
88 Wind REC Exp Actual 557395 $900 $52 $71 $50 $61 $94 $108 $135 $116 $116 $66 $31 $0
89 Wind REC Subtotal $900 $52 $71 $50 $61 $94 $108 $135 $116 $116 $66 $31 $0
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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dee-25
90 456030 ED ID-Clearwater Trans $164,492 $14,308 $15,434 $15,400 $15,400 $14,850 $14,850 $14,850 $14,850 $14,850 $14,850 $14,850 $0
91 456380-ED-ID-Clearwater REC Revenue ($1,019,609) ($84,633) ($107,275) ($89,397) ($88,295) ($99,866) ($96,205) ($96,622) ($100,273) ($64,606) ($92,533) ($99,904) $0
92 Clearwater ($855,117) ($70,325) ($91,841) ($73,997) ($72,895) ($85,016) ($81,355) ($81,772) ($85,423) ($49,756) ($77,683) ($85,054) $0
93 Net Resource Optimization ($886,787) $209,703 ($101,488) $502,625 ($359,215) ($146,870) ($41,017) ($833,877) $231,742 ($244,294) ($1,068) ($103,028) $0
94 EIM Incremental O&M Costs(Idaho share) $294,846 $32,205 $26,428 $25,328 $32,087 $29,628 $39,629 $34,606 $45,542 ($14,209) $16,801 $16,801 t/
95 Adjusted Actual Net Expense $152,234,718 $15,611,040 $22,280,870 $12,902,528 $5,283,695 $7,158,576 $12,276,283 $12,737,645 $17,750,253 $14,144,845 $14,916,725 $17,233,846 ($61,588)
O 15,120.90 -
9.00 =
© 1,680.10 T+
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Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2025
Retail Revenue Credit excluding
Clearwater-MWh Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 YTD
Total Billed Sales 312,860 309,308 274,035 255,324 221,646 237,222 257,843 268,504 263,718 224,371 228,752V (42,461) 2,624,831
Deduct Prior Month Unbilled (137,264) (145,445) (132,541) (124,764) (106,829) (119,536) (127,614) (150,599) (149,750) (125,641) (135,976) V (166,033) (1,319,983)
Add Current Month Unbilled 145,445 132,541 124,764 106,829 119,536 127,614 150,599 149,750 125,641 135,976 166,033 - 1,318,695
Total Retail Sales 321,041 296,404 266,258 237,389 234,353 245,300 280,828 267,655 239,609 234,706 258,809 (208,494) 2,623,543
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 215,718 232,623 269,741 307,917 2,788,731
Difference from Test Year 16,591 20,487 (9,830) (12,833) 7,330 19,455 24,617 12,762 23,891 2,083 (10,932) (516,411) 104,553
Load Change Adjustment Rate- $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $23.67 $23.67 $23.67 $23.67
$1M W h
Total Load Change Adjustment-$ $406,480 $501,932 ($240,835) ($314,409) $179,585 $476,648 $603,117 $312,669 $565,500 $49,305 ($258,760)v($12,223,448) $2,539,992
R-03
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Q4 2025 ID PCA Quarterly Report
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Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202511 V State Code:ID
Rate Schedule Desc Meter Qty Usage Qty Revenue Amt YTD Meter City YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 (283,576) 0 0 (3,019,101)
0011-GENERAL SERVICE 0 0 (194,730) 0 0 (2,078,269)
0012-RESID&FARM-GEN SERV 0 0 (8,358) 0 0 (86,495)
0021-LARGE GENERAL SERV 0 0 (18,441) 0 0 (220,520)
0022-RESID&FRM-LGE GEN SE 0 0 (1,582) 0 0 (16,635)
0025-EXTRA LGE GEN SERV 0 0 (92,731) 0 0 (816,310)
0031-PUMPING SERVICE 0 0 (8,493) 0 0 (151,429)
0032-PUMPING SVC RES&FRM 0 0 (535) 0 0 (13,294)
0042-CO OWND ST LTS SO VA 0 0 (1,160) 0 0 (11,856)
0044-CST OWND ST LT SO VA 0 0 (58) 0 0 (569)
0045-CUST OWND ST LT ENGY 0 0 (69) 0 0 (644)
0046-CUST OWND ST LT S V 0 0 (294) 0 0 (2,193)
0047-AREA LIGHT-COM&INDUS 0 0 (14) 0 0 (361)
0048-AREA LGHT-FARM&RESID 0 0 (174) 0 0 (1,694)
0049-AREA LGHT-HI FIRES SO 0 0 (463) 0 0 (4,632)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (77,979) 0 0 (767,119)
10023-DCFC-ID 0 0 (28) 0 0 (368)
Overall-Summary 0 0 85 85_�
Page 1 of 3 Run Date:Dec 8,2025
IFor Internal Use Only
0.995661 Settlement Revenue Conversion Factor Changes w/Base GRC
R-02 (685,697 vl
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202511 Revenue_RateSch_CM_YTD for ID PCA.xlsx 1 1

Q4 2025 ID PCA Quarterly Report
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Revenue By Revenue Class Data Source:Financial Reporting
Electric Data Updated Daily
State Code:ID
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage I YTD Revenue Amt
202511 ED 01 01 RESIDENTIAL 123,337 97,739,488 12,548,503 128,488 1,241,165,498 145,576,987
21 21 FIRM COMMERCIAL 17,818 73,519,377 7,445,717 19,164 957,023,655 88,889,840
31 31 FIRM-INDUSTRIAL 277 98,793,135 5,084,326 312 1,078,578,265 55,148,892
39 39 FIRM-PUMPING-IRRIGATION ONLY 32 14,492 2,562 39 3,100,369 323,592
51 51 LIGHTING-PUBLIC STREET AND HIWAY 170 384,500 217,907 200 6,048,914 1,854,698
80 80 INTERDEPARTMENT REVENUE 53 158,446 16,611 53 2,164,312 203,362
83 83 MISC-SERVICE REVENUE SNP 0 0 8,196 0 0 104,224
85 185 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 105,023
OD OD Other Electric Direct 0 0 200 0 0 12,700
RP RP Rent Permits 0 0 1,000 0 0 3,735
ED-Summary 141,687 270,609,437 25,334,569 148,256 3,288,081,053 293,223,054
202511-Summary 141,687 270,609,437 25,334,569 148,256 3,288,081,053 293,223,054
Overall-Summary 141,687 270,609,437 25,334,569 148,256 3,288,081,053 293,223,054
Page 2 of 4 Run Date: Dec 4,2025
Total Billed Sales-input tab,deferral calc workbook
IFor Internal Use Only I
12/4/2025 2:03 PM H:\Power Deferrals\Power Deferral 3ournals\2_ID PCA\2025 ID PCA\Cognos Reports\202511 Revenue By Revenue Class ID.xlsx

Q4 2025 ID PCA Quarterly Report
Page 29 of 56
Current Month Journal Entry
Jurisdiction: ID o
Revenue Class Revenue Class Desc Town Code Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled+Basic Charge
01 01 RESIDENTIAL 3800 01 001 61,009,430 $7,500,432
3800 01 012 1,798,513 $228,147
3800 01 022 340,334 $32,856
3800 01 032 108,739 $19,461
3800 21 011 40,159,874 $3,697,045
21 21 FIRM COMMERCIAL 3800 21 021 2,463,971 $201,868
3800 21 025 4,841,441 $307,414
3800 21 031 1,459,309 $175,330
3800 31 011 1,686,532 $148,789
3800 31 021 1,503,494 $122,449
3800 31 025 24,147,992 $1,551,148
31 FIRM-INDUSTRIAL 3800 31 031 373,891 $44,617
31 31 FIRM INDUSTRIAL 3800 31 025P 26,139,453 $1,372,393
31 FIRM-INDUSTRIAL 3800 31 025PG 42,461,000 $1,535,814
0 :i
21 -Summary
31 -Summary $4,775,210
ID-Summary 208,493,972
Unbilled-input tab, deferral calc workbook

Q4 2025 ID PCA Quarterly Report
Page 30 of 56
Avista Corporation Journal Entry Printed 12/02/2025 at 7:41 AM
Journal: 240-EIM DEFERRAL Effective Date: 202511
Team: Energy Delivery Accounting Last Saved by: Brysen Hoff Last Update: 12/02/2025 7:40 AM
Type: C Submitted by: Brysen Hoff Approval Requested: 12/02/2025 7:40 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 1,419.61 0.00 Provisional EIM WA-202511 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 17,381.87 0.00 Provisional EIM WA-202511 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 18,801.48 Provisional EIM WA-202511 Deferral
ACCT
Totals: 18,801.48 18,801.48
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- O (15,120.90)0001 182386-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 2
Comment:EIM PCA Deferral ID-202511
20 02807414-EIM Interest Deferral-WA 407439-Amort EIM Defferal 885 D57- (18,801.48) 001 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:Provisional EIM WA-202511 Amortization
Total: (33,922.38)
Explanation: Ftz,,1 � 12/02/2025
Pr ared Bryse off Date
To record EIM Deferred costs in accordance with IPUC Order No.34606- 12/02/2025
Post costs of which 90%are to be deferred through the PCA.
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

Q4 2025 ID PCA Quarterly Report
Page 31 of 56
AVISTA UTILITIES
POWER COST ADJUSTMENT REPORT
FOURTH QUARTER 2025
MONTH OF DECEMBER

Q4 2025 ID PCA Quarterly Report
Page 32 of 56
Avista Corporation Journal Entry Printed 01/09/2026 at 3:12 PM
Journal: 480-ID PCA Effective Date: 202512 V
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:01/09/2026 3:11 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:01/09/2026 3:11 PM
Category: DJ Approved by:
Currency: USD
01/09/2026
Prepared by Jennifer Hossack Date
Arty ?at-soils 1/9/26
Reviewed by Date
Approved for Entry Date
Corporate Accounting use Only
Page 2 of 2

Q4 2025 ID PCA Quarterly Report
Page 33 of 56
Avista Corporation Journal Entry Printed 01/09/2026 at 3:12 PM
Journal: 480-ID PCA Effective Date: 202512
Team: Resource Accounting Last Saved by: Jennifer Hossack Last Update:01/09/2026 3:11 PM
Type: C Submitted by: Jennifer Hossack Approval Requested:01/09/2026 3:11 PM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
5 001 557380-IDAHO PCA-DEF ED ID DL 0.00 1,414,255.OMurrent Deferral Expense-PCA
10 001 182386-REGULATORY ASSET ID PCA ED ID DL 1,414,255.00V 0.00 Current Deferral Reg Asset-PCA
DEFERRAL 2
20 001 182386-REGULATORY ASSET ID PCA ED ID DL 5,700.00 V 0.00 Interest Expense-PCA
DEFERRAL 2
30 001 419600-INTEREST ON ENERGY DEFERRALS ED ID DL 0.00 5,700.00vinterest Income on 182386
60 001 182387-REGULATORY ASSET ID PCA ED ID DL 0.00 3,755.00vpending Deferral Interest Exp 182387
DEFERRAL 3
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 3,755.00 V 0.00 Pending Deferral Interest Exp 182387
DEFERRALS
75 001 182385-REGULATORY ASSET ID PCA ED ID DL 879,347.00\/ 0.00 Amortizing Deferral 182385
DEFERRAL 1
76 001 557390-IDAHO PCA AMT ED ID DL 0.00 879,347.00\Amortizing Deferral 182385
79 001 431600-INTEREST EXPENSE ENERGY ED ID DL 30,811.00 V 0.00 Amortizing Interest Expense 182385
DEFERRALS
80 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 30,811.00\,4mortizing Interest Expense
DEFERRAL 1
Totals: 2,333,868.00 2,333,868.00
Explanation:
Record deferral of power costs in Idaho,amortization of existing balance,and
interest&DFIT entries.
Page 1 of 2

Q4 2025 ID PCA Quarterly Report
Page 34 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 0.41667%
2025 0.41667%
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,835)
1/31/2025 182385 (7,714,835) (1,447,025) 28,985 (32,145) (9,165,020) (9,165,020) DJ240 EIM Deferral
2/28/2025 182385 (9,165,020) 1,165,452 23,785 (38,188) (8,013,971) (8,013,971) DJ240 EIM Deferral
3/31/2025 182385 (8,013,571) (197,621) 22,795 (33,392) (8,222,189) (8,222,189) DJ240 EIM Deferral
4/30/2025 182385 (8,222,189) (1,072,522) 28,878 (34,259) (9,300,092) (9,300,091) 1 DJ240 EIM Deferral
5/31/2025 182385 (9,320:092) (204,530) 26,665 (38,751) (9,516,707) (9,516,707) DJ240 EIM Deferral
6/30/2D25 182385 (9,516707) 1,606,715 35,666 (39,653) (7,913,979) (7,913,979) DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2025 182386 This account moves from the Pending We
7/31/2025 182386 1,132,826 (2,686,823) 0 (1,553,997) (1,823,903) (269,906)WA 1-937&CETA Compliance&EIM Deferral
8/31/2025 182386 (1,553,997.00) 901,894 40,988 (6,475) (617,590) (888,621) (271,031)DJ240 EIM Deferral
9/30/2025 182386 (617,590) 626,961 (12,788) (2,573) (5,990) (278,151) (272,161)DJ240 EIM Deferral
10/31/2025 182386 (5,590) 185,250 15,121 (25) 194,356 (78,939) (273,295)DJ240 EIM Deferral
11/30/2025 182386 194,356 1,157,751 15,121 810 1,368,038 1,093,604 (274,434) J240 EIM Deferral
12/31/2025 182386 1,368,038 R-01 1,414,255V 15,121 5,700 2,803,114 1,383,158 (1,419,956) J240 EIM Deferral
1,414,255 5,700
Entry:
Debit Credit
557380 ED ID 1,414,255Adaho PCA-Def
182386 ED ID 1,414,255Y' Regulatory Asset ID PCA Deferral
419600 ED ID 5,700"Interest Income Energy Deferrals
182386 ED ID 5,700 V Regulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Joumals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PCA Quarterly Report
Page 35 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182386
1/31/2025 182386
2/28/2025 182386
3/31/2025 182386
4/30/2025 182386
5/31/2025 182386
6/30/20251 182386
This account moves to the Current Year tab
6/30/2025 182385 This account moves from the Current Year tab (7,913,979)
7/31/2025 182385 (7,913,979) (32,975) (7,946,954) (7,946,954)
8/31/2025 182385 (7,946,954) (33,113) (7,980,067) (7,980,067)
9/30/2025 182385 (7,980,067) (33,251) (8,013,318) (8,013,318) - ::
10/31/2025 182385 (8,013,318) (33,389) (8,046,707) (8,046,707)
This account moves to the Amortizing tab
10/31/2025 182387 This account moves from the Amortizing tab (897,460)
11/30/2025 182387 (897,460)1 1 1 1 (3,739) (901,199) (901,199) 0
12/31/2025 182387 (901,199) (3,755) (904,954) (901,199) 3,755
(3,755)
Entry:
Debit Credit
431600 ED ID 3,755 Interest Exp Energy Deferrals
182387 ED ID 3,755,/RegulatoryAsset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PCA Quarterly Report
Page 36 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg. Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182387 (7,197,201)
1/31/2025 182387 (7,197,201) 766,605 (29,988.58) (6,460,585) (6,460,585)
2/28/2025 182387 (6,460,585) 757,753 (26,919.32) (5,729,751) (5,729,751)
3/31/2025 182387 (5,729,751) 671,679 (23,874.15) (5,081,946) (5,081,946)
4/30/2025 182387 (5,081,946) 625,760 (21,174.94) (4,477,361) (4,477,361)
5/31/2025 182387 (4,477,361) 542,748 (18,655.82) (3,953,269) (3,953,269)
6/30/2025 182387 (3,953,269) 581,283 (16,472.09) (3,388,458) (3,388,458)
7/31/2025 182387 (3,388,458) 631,802 (14,119) (2,770,775) (2,770,775)
8/31/2025 182387 (2,770,775) 657,988 (11,545) (2,124,332) (2,124,332)
9/30/2025 182387 (2,124,332) 645,771 1 1 (8,851) (1,487,412) (1,487,412)
10/31/2025 182387 (1,487,412) 596,150 (6,198) (897,460) (897,460)
This account moves to the Pending tab
10/31/20251 182385 This account moves from the Pending tab (8,046,707)
11/30/2025 182385 (8,046,707) 01 685,697 1 1 (33,528) 1 (7,394,538) (7,394,538) 0
12/31/2025 182385 (7,394,538) R-021 879,347 (30,811) (6,546,002) (7,394,538) (848,536)
879.347 (30.811)
Entry:
Debit Credit
182385 ED ID 879,347 Regulatory Asset ID PCA Deferral
557390 ED ID 879,347 v1daho PCA Amt
431600 ED ID 30,811V Interest Expense Energy Deferrals
182385 ED ID 30,811 vRegulatory Asset ID PCA Deferral
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA.xlsx

Q4 2025 ID PICA Quarterly Report
Page 37 of 56
Avista Corp.-Resource Accounting
IDAHO POWER COST DEFERRALS
Line
No. IDAHO ACTUALS TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dee-25
1 555 Purchased Power $210,718,657 $14.649.944 $22,918,792 $17.154.312 $15,506,870 $16,498,614 $17,744,546 $19,209,958 $16,654,111 $18,286,103 $17,846,771 $17,354,801 $16,893.835
2 447 Sale for Resale ($189,939,946) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325) ($15,668,130) ($17,375,777) ($14,138,414) ($12,674,552)
3 501 Thermal Fuel $41,002,532 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $1,525,413 $2,568,207 $4,607,181 $4,605,093 $3,277,731 $4,711,461 $3,628,545 $2,650,451
4 547 CT Fuel $110,183,092 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $3,985,276 $8,335,950 $7,792,958 $8,932,539 $8,529,664 $9,684,204 $10,315,919 $10,281,031
5 456 Transmission Rev ($32,124,717) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) ($2,446,343) ($2,610,094) ($2,403,819) ($2,471,210) ($2,810,887) ($2,591,546) ($2,667,143)
6 565 Transmission Exp $30,244,062 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $2,395,608 $2,489,270 $2,498,218 $2,431,566 $2,855,265 $2,790,518 $2,748,185
7 537 MT Invasive Species Exp $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
8 557 Expenses $189,925 $7,057 $8,599 $53,596 $57,166 $69,241 $3,779 $2,102 $1,853 $2,658 $2,916 ($19,418) $376
9 Adjusted Actual Net Expense $171,050,269 $15,439,457 $22,447,771 $12,448,572 $5,683,718 $7,360,834 $12,359,026 $13,618,688 $17,558,392 $14,453,104 $14,978,675 $17,405,127 $17,296,905V
AUTHORIZED NET EXPENSE-SYSTEM YTD Jan/25 Feb/25 Mar/25 Apr/25 May/25 Jun/25 Jul/25 Aug/25 Sep/25 Oct/25 Nov/25 Dec/25
10 555 Purchased Power $ 100,158,367 7,435,932 7,069,211 7,433,801 5,672,869 5,579,483 5,419,545 5,937,659 5,836,088 12,753,120 13,316,871 11,607,682 12,096,106
11 447 Sale for Resale $ (114,080,430) (2,316,991) (1,936,564) (2,540,468) (4,230,873) (3,489,856) (5,862,698) (9,557,120) (4,493,194) (19,953,584) (15,137,594) (18,382,654) (26,178,834)
12 501 Thermal Fuel $ 34,128,874 3,151,777 2,749,966 2,896,333 2,060,445 1,526,412 1,782,225 2,879,162 3,146,005 3,968,536 3,155,810 3,272,978 3,539,225
13 547 CT Fuel $ 86,407,143 8,942,104 7,474,530 5,068,911 4,095,763 2,284,385 3,117,887 6,693,265 7,977,571 8,781,685 7,732,236 10,506,214 13,732,592
14 456 Transmission Revenue $ (28,361,657) (1,634,727) (1,811,669) (1,891,560) (1,715,927) (2,123,305) (2,306,697) (2,267,860) (2,209,469) (3,099,146) (3,125,305) (2,986,534) (3,189,458)
15 565 Transmission Expense $ 22,493,288 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 1,439,897 2,743,528 2,743,528 2,743,528 2,743,528
16 90%Palouse Wind and Rattlesnake Flats $ 19,542,000 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 2,442,750 - - - -
17 Remove Columbia Basin Hydro Transmission Project$ (671,336) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) (83,917) - - - -
18 Gas Liquids Revenue/Acct 456 Other Rev Sep-Dec $ 978,973 (633,351) (664,038) (880,329) (385,474) (657,028) (615,703) (524,310) (514,471) 1,337,159 1,088,750 1,265,257 2,162,511
19 Montana Invasive Species Expense $ 1,333,336 134,167 134,167 134,167 134,167 134,167 134,167 134,167 134,167 65,000 65,000 65,000 65,000
20 Settlement Adjustments/Other Exp 557 Sep-Dec $ 740,576 52,636 52,636 52,636 52,636 52,636 52,636 52,636 52,636 79,872 79,872 79,872 79,872
21 Shaping Adjustment $ 23,136,989 - 3,839,288 4,121,443 5,998,200 9,178,058
22 Authorized Net Expense $145,806,123 18,930,277 16,866,969 14,072,221 9,482,336 7,105,624 5,520,092 7,146,329 13,728,063 10,515,458 14,040,611 14,169,543 14,228,600V
23 Actual-Authorized Net Expense $25,244,146 ($3,490,820) $5,580,802 ($1,623,649) ($3,798,618) $255,210 $6,838,934 $6,472,359 $3,830,329 $3,937,646 $938,064 $3,235,584 $3,068,305 of
24 Resource Optimization ($920,579) $209,703 ($101,488) $502,625 ($359,215) ($146,870) ($41,017) ($833,877) $231,742 ($244,294) ($1,068) ($103,028) ($33,792)V
25 Adjusted Actual-Authorized Net Expense $24,323,567 ($3,281,117) $5,479,314 ($1,121,024) ($4,157,833) $108,340 $6,797,917 $5,638,482 $4,062,071 $3,693,352 $936,996 $3,132,556 $3,034,513V
26 Idaho Allocation 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 34.47% 35.52% 35.52% 35.52% 35.52
27 Idaho Share $8,497,708 ($1,131,001) $1,888,720 ($386,417) ($1,433,205) $37,345 $2,343,242 $1,943,585 $1,400,196 $1,311,879 $332,821 $1,112,684 $1,077,859V
28 Idaho 100%Activity(Clearwater) ($937,686 (70,325) (91,841) (73,997) (72,895) (85,016) (81,355) (81,772) (85,423) (49,756) (77,683) (85,054) (82,569)1/
ID Load Change Adjustment(+)Surcharge;(-) ($1,705,128) ($406,480) ($501,932) $240,835 $314,409 ($179,585) ($476,648) ($603,117) ($312,669) ($565,500) ($49,305) $258,
29 Rebate 760 $576,104 J
R-03
30 Net Power Cost Increase(+)Surcharge;(-) $5,854,894
Rebate ($1,607,806) $1,294,947 ($219,579) ($1,191,691) ($227,256) $1,785,239 $1,258,696 $1,002,104 $696,623 $205,833 $1,286,390 $1,571,394V
90%of Net Power Cost Change $5,269,406 ($1,447,025) $1,165,452 ($197,621) ($1,072,522) ($204,530) $1,606,715 $1,132,826 $901,894 $626,961 $185,250 $1,157,751 $1,414,255V
31 R-0�
32 Acct 557380 Entry;(+)Rebate,(-)Surcharge ($5,269,406) $1,447,025 ($1,165,452) $197,621 $1,072,522 $204,530 ($1,606,715) ($1,132,826) ($901,894) ($626,961) ($185,250) ($1,157,751) ($1,414,255)J
33 Energy Imbalance Market Incremental O&M Costs $301,647 $32,205 $26,428 $25,328 $32,087 $29,628 $39,629 $34,606 $45,542 ($14,209) $16,801 $16,801 $16,801
34 90%of Energy Imbalance Market $271,482 $28,985 $23,785 $22,795 $28,878 $26,665 $35,666 $31,145 $40,988 ($12,788) $15,121 $15,121 $15,121
35 Acct 407434 Entry;(+)Rebate,(-)Surcharge ($271,482) ($28,985) ($23,785) ($22,795) ($28,878) ($26,665) ($35,666) ($31,145) ($40,988) $12,788 ($15,121) ($15,121) ($15,121)
36 Total Deferral Balance Sheet Entry ($5,540,888) ($1,418,040) $1,189,237 ($174,826) ($1,043,644) ($177,865) $1,642,381 $1,163,971 $942,882 $614,173 $200,371 $1,172,87 $$1,429,376
Page 1 of 4
2025 WA ID Actual Deferrals.xlsx-1/9/2026

Q4 2025 ID PICA Quarterly Report
Page 38 of 56
Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
555 PURCHASED POWER
1 Other Short-Term Purchases $34,101,652 $2,347,807 $9,949,684 $1,726,673 ($17,697) $543,667 $2,077,148 $3,227,094 $1,751,972 $4,590,641 $2,539,204 $3,869,800 $1,495,659
2 Chelan County PUD(not in settlement) $16,728,972 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081 $1,394,081
3 Chelan County PUD(in settlement) $21,487,776 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648 $1,790,648
4 Douglas County PUD(Wells Settlement) $653,513 $37,007 $27,060 $36,071 $51,732 $55,201 $51,782 $111,264 $121,983 $31,056 $36,787 $46,291 $47,279
5 Douglas County PUD(Wells) $1,132,668 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389 $94,389
6 Grant County PUD(Priest Rapids/Wanapum) $33,822,004 $2,817,090 $2,817,090 $2,817,090 $2,834,014 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090 $2,817,090
7 Bonneville Power Admin.(WNP-3)' 573-Enter $0
8 Inland Power&Light-Deer Lake $9,504 $929 $1,062 $1,156 $767 $740 $776 $686 $808 $636 $558 $645 $741
9 Small Power $1,071,286 $91,551 $67,808 $128,480 $143,116 $121,014 $104,932 $82,084 $33,885 $36,544 $67,103 $47,432 $147,337
10 Clearwater Wind III,LLC $11,301,784 $1,327,691 $986,871 $1,071,271 $901,880 $1,055,322 $773,983 $734,198 $733,653 $668,580 $1,018,466 $953,040 $1,076,829
11 City of Spokane-Upriver $2,267,592 $322,436 $129,608 $422,448 $356,808 $358,390 $94,575 $0 $0 $0 $41,209 $162,803 $379,315
12 City of Spokane-Waste-to-Energy $6,625,417 $684,124 $619,347 $518,361 $477,857 $335,476 $500,920 $631,303 $595,593 $582,574 $577,898 $438,033 $663,931
13 East,South,Quincy Columbia Basin Irrigation Dist $18,149,272 $0 $0 $484,065 $2,269,922 $3,061,573 $3,077,978 $3,271,725 $2,705,680 $1,970,106 $1,260,650 $47,573 $0
14 Rathdrum Power,LLC(Lancaster PPA) $28,737,785 $2,164,734 $2,373,653 $2,327,189 $2,085,304 $1,964,612 $2,457,245 $2,429,571 $2,479,067 $2,457,558 $2,638,905 $2,686,084 $2,673,863
15 Palouse Wind $20,916,947 $969,296 $1,601,821 $2,697,346 $1,914,119 $1,684,273 $1,459,184 $1,517,921 $1,119,861 $1,053,059 $2,204,357 $1,962,239 $2,733,471
16 Rattlesnake Flat,LLC $11,549,353 $390,336 $753,072 $1,485,098 $1,140,611 $1,038,716 $904,696 $859,218 $848,203 $594,204 $1,173,721 $915,943 $1,445,535
17 WPM Ancillary Services $1,252,543 $111,115 $194,678 $88,561 $87,492 $83,461 $99,714 $106,637 $104,459 $103,188 $83,213 $85,186 $104,839
18 Non-Mon.Accruals $910,589 $106,710 $117,920 $71,385 ($18,173) $99,961 $45,405 $142,049 $62,739 $101,749 $108,492 $43,524 $28,828
19 Total 555 Purchased Power $210,718,657 $14,649,944 $22,918,792 $17,154,312 $15.506.870 $16,498,614 $17,744,S46 $19,209,958 $16,654,111 $18,286,103 $17,846,771 $17,354,801 $16,893,835
555 PURCHASED POWER
555000 $209,022,756 $13,866,745 $21,620,393 $17,220,716 $17,484,550 $17,494,009 $17,252,770 $19,066,877 $16,510,605 $17,135,887 $17,623,511 $17,112,533 $16,634,160
555030 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555200 ($100,880) $0 $0 $0 ($100,880) $0 $0 $0 $0 $0 $0 $0 $0
555312 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555313 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
555550 $910,589 $106,710 $117,920 $71,385 ($18,173) $99,961 $45,405 $142,049 $62,739 $101,749 $108,492 $43,524 $28,828
555700 $3,337,234 $39,120 $572,008 $585,151 $208,432 $85,450 $1,111,797 $85,200 $28,275 $426,286 $63,134 $43,263 $89,118
20 Solar Select Adjustment ($100,086) ($5,418) ($5,500) ($8,078) ($10,881) ($10,919) ($11,858) ($11,480) ($9,974) ($8,601) ($7,278) ($5,214) ($4,885)/
21 555380 $17,478,610 V $1,512,232 $1,370,915 $1,499,825 $1,536,936 $1,516,066 $1,444,087 $1,501,236 $1,064,338 $1,399,598 $1,513,968 $1,535,814 $1,583,595
22 Clearwater Adjustment ($17,478,610)1/ ($1,512,232) ($1,370,915) ($1,499,825) ($1,536,936) ($1,516,066) ($1,444,087) ($1,501,236) ($1,064,338) ($1,399,598) ($1,513,968) ($1,535,814) ($1,583,595)1/
23 Chelan Adj of LMC vs Contract Price ($3,277,812) $ (3,686) $ (87,076) $ (991,655) $ (814,080) $ (324,448) $ (377,821) $ (453,989) $ (225,057)
24 Columbia Basin Adj of LMC vs Contract Price ($2,901,916) $ - $ - $ (532,293) $ (1,134,597) $ (681,394) $ (517,923) $ - $ (35,709)
25 Company Absorbed Wind Adjustment ($2,038,376) ($135,963) ($235,489) ($418,244) ($305,473) ($272,299) ($236,388) ($237,714) ($196,806)
26 Palouse Wind PPA Adjustment ($142,000) ($142,000) ($142,000) ($142,000)
555710 $1,252,543 $111,115 $194,678 $88,561 $87,492 $83,461 $99,714 $106,637 $104,459 $103,188 $83,213 $85,186 $104,839
555740 $5,182,605 $671,321 $741,858 $1,138,769 $110,480 $24,793 $378,850 $512,378 $415,579 $669,594 $117,699 $217,509 $183,775
$210,718,657 $14,649,944 $22,918,792 $17,154,312 $15,506,870 $16,498,614 $17,744,546 $19,209,958 $16,654,111 $18,286,103 $17,846,771 $17,354,801 $16,893,835
($682,037)
447 SALES FOR RESALE
27 Short-Term Sales ($134,938,663) ($12,168,965) ($13,083,760) ($14,197,853) ($11,728,570) ($9,705,613) ($11,217,958) ($14,122,714) ($8,895,920) ($11,260,057) ($11,830,293) ($9,354,274) ($7,372,686)
28 Nichols Pumping Index Sale ($1,753,271) ($132,824) ($151,283) ($82,969) ($63,712) ($93,333) ($123,074) ($208,636) ($205,428) ($208,694) ($191,826) ($183,428) ($108,064)
29 Smwign/Kaiser Load Following $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
30 Pend Oreille DES ($519,611) ($47,098) ($41,677) ($43,507) ($43,870) ($45,562) ($41,049) ($48,770) ($35,815) ($36,116) ($46,552) ($43,618) ($45,977)
31 Merchant Ancillary Services ($52,728,401) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) ($4,925,362) ($3,557,289) ($3,657,162) ($4,163,263) ($5,307,106) ($4,557,094) ($5,147,825)
32 Total 447 Sales for Resale ($189,939,946) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325) ($15,668,130) ($17,375,777) ($14,138,414) ($12,674,552)
447 SALES FOR RESALE
447000 ($85,767,248) ($8,042,952) ($10,073,662) ($8,948,674) ($7,610,973) ($8,776,385) ($11,110,798) ($6,735,870) ($4,509,014) ($4,818,198) ($7,784,607) ($5,578,158) ($1,777,957)
33 Deduct Revenue From Solar Select $1,534,666 $64,839 $65,458 $74,296 $106,010 $171,239 $224,635 $256,029 $211,306 $180,030 $116,134 $44,517 $20,173 1/
447100 ($12,182,979) ($620,226) $1,031,040 ($2,100,093) ($1,681,328) $1,339,548 $3,629,520 ($4,119,218) ($2,424,294) ($2,699,300) ($1,483,441) ($1,166,657) ($1,888,530)
447150 ($26,454,622) ($2,829,559) ($3,357,951) ($1,727,094) ($1,353,212) ($1,884,091) ($2,038,731) ($2,543,716) ($1,921,593) ($2,491,859) ($2,348,297) ($2,264,130) ($1,694,389)
447700 ($4,343,558) ($42,410) ($618,313) ($1,075,555) ($458,793) ($56,009) ($1,115,014) ($91,422) ($33,126) ($656,626) ($66,861) ($43,301) ($86,128)
447710 ($1,252,543) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) ($99,714) ($106,637) ($104,459) ($103,188) ($83,213) ($85,186) ($104,839)
447720 ($52,728,401) ($3,467,041) ($4,006,451) ($4,215,854) ($5,077,331) ($4,646,623) ($4,925,362) ($3,557,289) ($3,657,162) ($4,163,263) ($5,307,106) ($4,557,094) ($5,147,825)
447740 ($8,745,261) ($767,464) ($128,614) ($458,648) ($750,364) ($555,349) ($871,979) ($1,039,286) ($355,983) ($915,726) ($418,386) (S488,405) ($1,995,057)
($189,939,946) ($15,815,928) ($17,283,171) ($18,540,183) ($16,913,483) ($14,491,131) ($16,307,443) ($17,937,409) ($12,794,325) ($15,668,130) ($17,375,777) ($14,138,414) ($12,674,552)
501 FUEL-DOLLARS
34 Kettle Falls Wood-501110 $8,790,115 $933,844 $797,711 $883,284 ($5,108) $0 $678,159 $929,914 $998,929 $637."0 $1,055,716 $909,103 $971,123
35 Kettle Falls Gas-501120 $10,479 $287 $1,741 ($962) ($5,401) ($243) $1,539 ($750) $2,678 ($710) $3,741 $5,758 $2,801
36 Colstrip Coal-501140 $31,946,651 $2,521,742 $3,676,147 $2,849,365 $1,696,656 $1,519,144 $1,866,322 $3,612,047 $3,603,486 $2,641,001 $3,603,360 $2,700,341 $1,657,040
37 Colstrip Oil-501160 $255,287 $0 $47,196 $20,870 $11,078 $6,512 $22,187 $65,970 $0 $0 $48,644 $13,343 $19,487
38 Total 501 Fuel Expense $41,002,532 $3,455,873 $4,522,795 $3,752,557 $1,697,225 $1,525,413 $2,568,207 $4,607,181 $4,605,093 $3,277,731 $4,711,461 $3,628,545 $2,650,451
501 FUEL-TONS
39 Kettle Falls 454,737 47,598 41,680 46,433 - - 35,047 47,759 51,900 32,889 54,021 46,486 50,924
40 Colstrip 903,153 90,120 82,086 78,070 46,696 40,389 51,303 96,920 99,769 71,046 97,859 95,260 53,635
501 FUEL-COST PER TON
41 Kettle Falls wood $19.62 $19.14 $19.02 $19.35 $19.47 $19.25 $19.38 $19.54 $19.56 $19.07
42 Colstrip coal $27.98 $44.78 $36.50 $36.33 $37.61 $36.38 $37.27 $36.12 $37.17 $36.82 $28.35 $30.89
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IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
547 FUEL
43 NE CT Gas-547213 $22618 $1,211 $639 ($1,163) ($5,082) ($324) $453 ($907) $1,425 $7,891 $5,297 $6,094 $7,084
44 Boulder Park-547216 $3,170:244 $90,977 $373,870 $266,081 $158,946 $108,083 $249,552 $306,300 $357,945 $351,528 $418,481 $393,362 $95,119
45 Kettle Falls CT-547211 $117,774 $3,074 $3,102 $1,817 $10,082 S454 ($636) $1,272 $753 $2,233 ($2,388) $101,145 ($3,134)
46 Coyote Springs2-547610 $44,752,245 $5,503,409 $4,984,616 $4,197,442 $2,644,029 $1,925,515 $3,360,708 $2,563,637 $3,652,487 $3,334,408 $3,471,389 $3,688,586 $5,426,019
47 Lancaster-547312 $37,921,307 $4,823,423 $4,344,662 $3,664,728 $1,295,217 $689,411 $2,794,405 $2,798,290 $2,993,237 $2,821,238 $3,265,575 $3,949,250 $4,481,871
48 Rathdrum CT-547310 $24,198,9D4 $3,373,285 $3,237,724 $2,055,231 $1,298,231 $1,262,137 $1,931,468 $2,124,366 $1,926,692 $2,012,366 $2,525,850 $2,177,482 $274,072
49 Total 547 Fuel Expense $110,183,092 $13,795,379 $12,944,613 $10,184,136 $5,401,423 $3,985,276 $8,335,950 $7,792,958 $8,932,539 $8,529,664 $9,694,204 $10,315,919 $10,281,031
50 TOTAL NET EXPENSE $171,964,335 $16,085,268 $23,103,029 $12,550,822 $5,692,035 $7,518,172 $12,341,260 $13,672,688 $17,397,418 $14,425,368 $14,866,659 $17,160,851 $17,150,765
202501 202502 202503 202504 202505 202506 202507 202508 202509 202510 202511 202512
456 TRANSMISSION REVENUE
51 456100 ED AN ($26,186,258) ($2,462,659) ($2,391,307) ($2,394,241) ($2,129,966) ($2,217,910) ($1,957,539) ($2,114,367) ($1,910,270) ($1,978,932) ($2,338,584) ($2,117,278) ($2,173,205)
52 456120 ED AN-BPA Trans. ($924,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000) ($77,000)
53 456020 ED AN-Sale of excess EPA Trans $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
54 456030 ED AN-Clearwater Trans ($1,798,835) ($154,335) ($154,000) ($154,000) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) ($148,500) ($148,494) ($148,506)
55 456130 ED AN-Ancillary Services Revenue ($1,252,544) ($111,115) ($194,678) ($88,561) ($87,492) ($83,461) ($99,714) ($106,637) ($104,459) ($103,188) ($83,213) ($85,184) ($104,842)
56 456017 ED AN-Low Voltage ($120,756) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063) ($10,063)
57 456700 ED ID-Low Voltage ($62,796) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233) ($5,233)
58 456705 ED AN-Low Voltage ($1,779,528) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294) ($148,294)
59 Total 456 Transmission Revenue ($32,124,717) ($2,968,699) ($2,980,575) ($2,877,392) ($2,606,548) ($2,690,461) ($2,446,343) ($2,610,094) ($2,403,819) ($2,471,210) ($2,810,887) ($2,591,546) ($2,667,143)
565 TRANSMISSION EXPENSE
60 565000 ED AN $30,172,338 $2,245,132 $2,246,019 $2,650,847 $2,470,366 $2,393,183 $2,389,631 $2,483,293 $2,492,241 $2,425,589 $2,849,288 $2,784,541 $2,742,208
61 565710 ED AN $71,724 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977 $5,977
62 Total 565 Transmission Expense $30,244,062 $2,251,109 $2,251,996 $2,656,824 $2,476,343 $2,399,160 $2,395,608 $2,489,270 $2,498,218 $2,431,566 $2,855,265 $2,790,518 $2,748,185
557 Expense
63 557165 ED AN CAISO $154,844 $2,994 $4,818 $26,074 $57,166 $69,241 $4,074 $2,102 $1,853 $2,658 $2,916 ($19,418) $376
64 557167 ED AN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
65 557018 ED AN Merchandis $7,429 $4,073 $3,781 ($130) $0 $0 ($295) $0 $0 $0 $0 $0 $0
66 557020 ED AN-Tariff Cost $27,652 $0 $0 $27,652 $0 $0 $0 $0 $0 $0 $0 $0 $0
67 Total 557 ED AN Broker&Related Fees $189,925 $7,057 $8,599 $53,596 $57,166 $69,241 $3,779 $2,102 $1,853 $2,658 $2,916 ($19,418) $376
537 Expense
68 537000 ED AN-MT Invasive Species $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
69 Total 537 ED AN MT Invasive Species $776,664 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722 $64,722
Other Purchases and Sales
70 Econ Dispatch-557010 $13,579,519 $1,480,819 $2,380,180 $3,023,389 $471,998 $333,049 $385,530 $792,414 $1,425,388 $1,228,373 $903,480 $639,570 $515,329
71 Econ Dispatch-557150 $145,785 ($1,868,318) ($2,621,649) ($651,285) $1,671,560 $1,762,018 $462,563 $169,122 ($587,313) ($409,467) ($229,416) $846,986 $1,600,984
72 Gas Bookouts-557700 $3,492,810 $468,775 $116,900 $309,405 $140,581 $0 $36,270 $485,019 $32,453 $35,218 $95,932 $370,944 $1,401,313
73 Gas Bookouts-557711 ($3,492,810) ($468,775) ($116,900) ($309,405) ($140,581) $0 ($36,270) ($485,019) ($32,453) ($35,218) ($95,932) ($370,944) ($1,401,313)
74 Intraco Thermal Gas-557730 $8,747,061 $1,155,447 $760,783 $1,030,660 $393,919 $143,763 $206,915 $1,303,214 $1,099,216 $823,520 $972,787 $664,569 $192,268
75 Fuel Dispatch456010 ($759,611) $224,169 ($56,875) ($357,856) ($469,275) ($99,774) $0 $0 $0 $0 $0 $0 $0
76 Fuel Dispatch-456015 ($19,298,847) ($661,280) ($497,104) ($1,903,363) ($1,941,354) ($1,978,461) ($925,962) ($2,864,806) ($1,260,531) ($1,769,741) ($1,451,828) ($1,974,205) ($2,070,212)
77 Other Elec Rev-Extraction Plant Cr-456018 ($497,048) ($42,833) ($50,849) ($44,832) ($55,901) ($40,186) ($44,217) ($48,211) ($49,406) ($36,342) ($35,169) ($30,340) ($18,762)
78 Other Else Rev-Specified Source-456019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
79 Intraco Thermal Gas-456730 ($2,467,896) ($77,453) ($16,045) ($638,673) ($430,223) ($267,373) ($125,954) ($185,745) ($248,228) ($80,753) ($160,988) ($174,639) ($61,822)
80 Fuel Bookouts-456711 $1,406,683 $61,063 $33,576 $172,721 $89,526 $3,817 $732 $352,768 $4,170 $9,470 $42,647 $88,158 $548,035
81 Fuel Bookouts-456720 ($1,406,683) ($61,063) ($33,576) ($172,721) ($89,526) ($3,817) ($732) ($352,768) ($4,170) ($9,470) ($42,647) ($88,158) ($548,035)
82 Other Purchases and Sales Subtotal ($551,037) $210,551 ($101,559) $458,040 ($359,276) ($146,964) ($41,125) ($834,012) $379,126 ($244,410) ($1,134) ($28,059) $157,785
83 Misc Revs 456016 ED AN ($370,456) ($900) $0 $44,535 $0 $0 $0 $0 ($147,500) $0 $0 ($75,000) ($191,591)
84 REC Revenue Subtotal ($370,456) ($900) $0 $44,535 $0 $0 $0 $0 ($147,500) $0 $0 ($75,000 191,591
85 Misc.Power Exp.Actual-557160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
86 Misc.Power Exp.Subtotal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
87 Wind REC Exp Authorized $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
88 Wind REC Exp Actual 557395 $914 $52 $71 $50 $61 $94 $108 $135 $116 $116 $66 $31 $14
89 Wind REC Subtotal $914 $52 $71 $50 $61 $94 $108 $135 $116 $116 $66 $31 $14
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Avista Corp.-Resource Accounting
IDAHO DEFERRED POWER COST CALCULATION-ACTUAL SYSTEM POWER SUPPLY EXPENSES
Line
No. TOTAL Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25
90 456030 ED ID-Clearwater Trans $179,342 $14,308 $15,434 $15,400 $15,400 $14,850 $14,850 $14,850 $14,850 $14,850 $14,850 $14,850 $14,850
91 456380-ED-ID-Clearwater REC Revenue ($1,117,028) ($84,633) ($107,275) ($89,397) ($88,295) ($99,866) ($96,205) ($96,622) ($100,273) ($64,606) ($92,533) ($99,904) ($97,419)
92 Clearwater ($937,686) ($70,325) ($91,841) ($73,997) ($72,895) ($85,016) ($81,355) ($81,772) ($85,423) ($49,756) ($77,683) ($85,054) ($82,569)
93 Net Resource Optimization ($920,579) $209,703 ($101,488) $502,625 ($359,215) ($146,870) ($41,017) ($833,877) $231,742 ($244,294) ($1,068) ($103,028) ($33,792)
94 EIM Incremental O&M Costs(Idaho share) $301,647 $32,205 $26,428 $25,328 $32,087 $29,628 $39,629 $34,606 $45,542 ($14,209) $16,801 $16,801 g $16,801
95 Adjusted Actual Net Expense $169,493,651 $15,611,040 $22,280,870 $12,902,528 $5,283,695 $7,158,576 $12,276,283 $12,737,645 $17,750,253 $14,144,845 $14,916,725 $17,233,846 $17,197,345
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2025 WA ID Actual Deferrals.xlsx ID Monthly 4

Q4 2025 ID PCA Quarterly Report
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Avista Corp.-Resource Accounting
Idaho Electric Jurisdiction
Power Costs Adjustment (PCA) - Load Change Adjustment - 2025
Retail Revenue Credit excluding
Clearwater-MWh Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 YTD
Total Billed Sales 312,860 309,308 274,035 255,324 221,646 237,222 257,843 268,504 263,718 224,371 228,752 293,481 V 3,147,064
Deduct Prior Month Unbilled (137,264) (145,445) (132,541) (124,764) (106,829) (119,536) (127,614) (150,599) (149,750) (125,641) (135,976) (166,033),/ (1,621,992)
Add Current Month Unbilled 145,445 132,541 124,764 106,829 119,536 127,614 150,599 149,750 125,641 135,976 166,033 156,130 V 1,640,858
Total Retail Sales 321,041 296,404 266,258 237,389 234,353 245,300 280,828 267,655 239,609 234,706 258,809 283,578,/ 3,165,930
Test Year Consumption 304,450 275,917 276,088 250,222 227,023 225,845 256,211 254,893 215,718 232,623 269,741 307,917 3,096,648
Difference from Test Year 16,591 20,487 (9,830) (12,833) 7,330 19,455 24,617 12,762 23,891 2,083 (10,932) (24,339)V 69,282
Load Change Adjustment Rate- $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $24.50 $23.67 $23.67 $23.67 $23.67
$/M W h
Total Load Change Adjustment-$ $406,480 $501,932 ($240,835) ($314,409) $179,585 $476,648 $603,117 $312,669 $565,500 $49,305 ($258,760) ($576,104)J $1,705,128
R-03
Page 4 of 4

Q4 2025 ID PCA Quarterly Report
Page 42 of 56
Electric Revenue Report by Revenue Class Data Source:Financial Reporting
Data Updated Daily
Accounting Period:202512 V State Code:ID
Rate Schedule Desc Meter City Usage City Revenue Amt YTD Meter City YTD Usage YTD Revenue Amt
0001-RESIDENTIAL 0 0 (407,797) 0 0 (3,426,898)
0011-GENERAL SERVICE 0 0 (261,347) 0 0 (2,339,616)
0012-RESID&FARM-GENSERV 0 0 (12,641) 0 0 (99,135)
0021-LARGE GENERAL SERV 0 0 (20,365) 0 0 (240,885)
0022-RESID&FRM-LGE GEN SE 0 0 (1,969) 0 0 (18,604)
0025-EXTRA LGE GEN SERV 0 0 (86,520) 0 0 (902,829)
0031-PUMPING SERVICE 0 0 (10,409) 0 0 (161,838)
0032-PUMPING SVC RES&FRM 0 0 (718) 0 0 (14,012)
0042-CO OWND ST LTS SO VA 0 0 (1,588) 0 0 (13,444)
0044-CST OWND ST LT SO VA 0 0 (61) 0 0 (630)
0045-CUST OWND ST LT ENGY 0 0 (69) 0 0 (713)
0046-CUST OWND ST LT S V 0 0 (227) 0 0 (2,420)
0047-AREA LIGHT-COM&INDUS 0 0 (13) 0 0 (374)
0048-AREA LGHT-FARM&RESID 0 0 (184) 0 0 (1,877)
0049-AREA LGHT-HI FIRES SO 0 0 (564) 0 0 (5,196)
025 EXTRA LARGE GEN SERVICE/POTLATCH 0 0 (78,680) 0 0 (845,799)
10023-DCFC-ID 0 0 (28) 0 0 (396)
Overall-Summary 0 _01 (883,179)k 0 _ 0
Page 1 of 3 Run Date:Jan 9,2026
IFor Internal Use Only I
0.995661 Settlement Revenue Conversion Factor Changes w/Base GRC
(879,347Y I R-021
H:\Power Deferrals\Power Deferral Journals\2_ID PCA\2025 ID PCA\Cognos Reports\202512 Revenue_RateSch_CM_YTD for ID PCA.xlsx 1/9/2026 9:12 AM

Q4 2025 ID PCA Quarterly Report
Page 43 of 56
Revenue By Revenue Class Data Source: Financial Reporting
Electric v Data Updated Daily
State Code:ID
Accounting Period Service I Revenue Class Revenue Class Desc Meter Qty Usage Qty Revenue Amt I YTD Average Meters YTD Usage I YTD Revenue Amt
202512 ve ED 01 01 RESIDENTIAL 137,046 140,608,208 17,395,347 129,201 1,381,773,706 162,972,334
21 21 FIRM COMMERCIAL 20,854 95,349,587 9,510,156 19,305 1,052,373,242 98,399,996
31 31 FIRM-INDUSTRIAL 340 99,049,010 5,134,249 314 1,177,627,275 60,283,141
39 39 FIRM-PUMPING-IRRIGATION ONLY 46 13,098 2,452 40 3,113,468 326,044
51 51 LIGHTING-PUBLIC STREET AND HIWAY 248 693,725 321,099 204 6,742,679 3,175,797
80 80 INTERDEPARTMENT REVENUE 55 227,895 22,895 53 2,392,206 226,257
83 83 MISC-SERVICE REVENUE SNP 0 0 6,456 0 0 110,680
85 85 MISC-RENT FROM ELECTRIC PROPERTY 0 0 9,548 0 0 114,571
OD OD Other Electric Direct 0 0 1,400 0 0 14,100
RP RP Rent Permits 0 0 0 0 0 3,735
ED-Summary 158,589 335,941,523 32,403,602 149,117 3,624,022,576 325,626,656
202512-Summary 158,589 335,941,523 32,403,602 149,117 3,624,022,576 325,626,656
Overall-Summary 158,589 335,941,523 32,403,602 149,117 3,624,022,576 325,626,656
Page 2 of 4 Run Date: Jan 9,2026
Total Billed Sales-input tab,deferral calc workbook
IFor Internal Use Only I
H:\Power Deferrals\Power Deferral 3ournals\2_ID PCA\2025 ID PCA\Cognos Reports\202512 Revenue By Revenue Class ID.xlsx 1/9/2026 9:17 AM

Q4 2025 ID PCA Quarterly Report
Page 44 of 56
Unbilled Revenue and Consumption
Jurisdiction Revenue Class Rate Schedule Gross Unbilled kWh Total Unbilled Revenue Total Unbilled+Basic Charge
IDS 01 001 58,711,341 $6,049,029 $7,227,976
011 0
012 1,820,203 $153,461 $222,848
022 283,524 $22,123 $27,276
032 98,944 $11,238 $18,081
21 011 36,196,282 $3,136,046 $3,320,592
021 1,844,273 $148,206 $151,927
025 4,925,911 $310,261 $310,261
031 1,096,808 $127,131 $133,442
nmr-IMM
31 011 1,346,970 $116,701 $118,185
021 1,088,059 $87,436 $88,581
025 23,178,286 $1,503,917 $1,503,917
025P 25,139,119 $1,405,332 $1,405,332
025PG 43,782,000 $1,583,595 $1,583,595
031 400,298 $46,399 $47,910
31 -Total i
ID-Total 199,912,019

Q4 2025 ID PCA Quarterly Report
Page 45 of 56
Avista Corporation Journal Entry Printed 01/05/2026 at 8:03 AM
Journal: 240-EIM DEFERRAL Effective Date: 202512
Team: Energy Delivery Accounting Last Saved by: Brysen Hoff Last Update:01/05/2026 8:03 AM
Type: C Submitted by: Brysen Hoff Approval Requested:01/05/2026 8:03 AM
Category: DJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 431230-INTEREST ON REG DEFERRALS-ST ED WA DL 1,313.59 0.00 Provisional EIM WA-202512 Interest
20 001 229030-ACCUM PROV RATE REFUND-EIM ED WA DL 17,487.89 0.00 Provisional EIM WA-202512 Deferral
CAP
30 001 184057-CLEARING ACCT-ENERGY DLIVERY ZZ ZZ DL 0.00 18,801.48 Provisional EIM WA-202512 Deferral
ACCT
Totals: 18,801.48 18,801.48
Seq. Project Task Exp. Org Quantity Co. FERC Ser. Jur.
10 03805834-EIM Deferral-ID 407434-EIM Deferred O&M 885 D57- 0(15,120.90) 001 182386-REGULATORY ASSET ID ED ID
Miscellaneous Misc PCA DEFERRAL 2
Comment:EIM PCA Deferral ID-202512
20 02807414-EIM Interest Deferral-WA 407439-Amort EIM Defferal 885 D57- (18,801.48) ,001 v 184057-CLEARING ACCT-ENERGY ZZ ZZ
Miscellaneous Misc DLIVERY ACCT
Comment:Provisional EIM WA-202512 Amortization
Total: (33,922.38) �
Explanation: 54V . e)�l 01/05/2026
par by B s off Datc
To record EIM Deferred costs in accordance with IPUC Order No.34606- 01/05/2026
Post costs of which 90%are to be deferred through the PCA.
Reviewed byo Datc
Approved for Entry Datc
Corporate Accounting use Only
Page 1 of 1

Q4 2025 ID PCA Quarterly Report
Page 46 of 56
Avista Corporation Journal Entry Printed 01/09/2026 at 12:33 PM
Journal: NSJ025-202507 Adj to Foregone REC Rev Effective Date: 202512✓
Team: Resource Accounting Last Saved by: Alicia Crosswhite Last Update:01/09/2026 12:32 PM
Type: C Submitted by: Alicia Crosswhite Approval Requested:01/09/2026 12:33 PM
Category: NSJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 186323 -MISC DEF DEBIT-WA REC 2 ED WA DL 0.00 9,118.47
20 001 419600-INTEREST ON ENERGY DEFERRALS ED WA DL 9,118.47✓ 0.00
30 001 186323 -MISC DEF DEBIT-WA REC 2 ED WA DL 0.00 269,905.59✓
40 001 557322-DEF POWER SUPPLY EXP-RECs ED WA DL 269,905.59✓ 0.00
50 001 557380-IDAHO PCA-DEF ED ID DL 0.00 269,905.59✓
60 001 182386-REGULATORY ASSET ID PCA ED ID DL 269,905.59✓ 0.00
DEFERRAL 2
70 001 431600-INTEREST EXPENSE ENERGY ED ID DL 0.00 4,528.00✓
DEFERRALS
80 001 182386-REGULATORY ASSET ID PCA ED ID DL 4,528.00 ✓ 0.00
DEFERRAL 2
Totals: 553,457.65 553,457.65
1/9/2026
Explanation:
Prepared by Alicia Crosswhite Date
To adjust original 202507 WA 1-937 RPS&CETA balance Awy Toyso f 1/9/26
Reviewed by Date
�y � C 1/9/26
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

Q4 2025 ID PCA Quarterly Report
Ori anal 202507 NSJ 009 Foregone REC Rev Ad' Page 47 of 56
Avista Corporation Journal Entry 9 9 1 Printed 08/05/2025 at 3:45 PM
Journal: NSJO09-RPS Compliance-Foregone REC Rev Adj Effective Date: 202507V
Team: Resource Accounting Last Saved by: Alicia Crosswhite Last Update:08/05/2025 3:45 PM
Type: C Submitted by: Alicia Crosswhite Approval Requested:08/05/2025 3:45 PM
Category: NSJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 186323-MISC DEF DEBIT-WA REC 2 ED WA DL Q 2,987,874.44 V 0.00 Compliance-Foregone ID REC Rev Ad
20 001 557322-DEF POWER SUPPLY EXP-RECs ED WA DL 0.00 (D2,987,874.44�tompliance-Foregone ID REC Rev Ad
30 001 557380-IDAHO PCA-DEF ED ID DL 2,987,874.44 V 0.00 Compliance-Foregone ID REC Rev Ad
40 001 182386-REGULATORY ASSET ID PCA ED ID DL 0.00 2,987,874.44 compliance-Foregone ID REC Rev Ad
DEFERRAL 2
Totals: 5,975,748.88 5,975,748.88
Explanation: •�� 22rtt�L 8/5/2025
Prepared by Alicia Crosswhite Date
For WA I-937 RPS and CETA Compliance,we retired Hydro RECs from
2023. A!'1 y Tx-sons 8/5/25
Retirement of RECs for WA purposes eliminated the ability for ID to ,Reviewe0.lW Date
recognize revenue if the RECs would have been sold. 8/6/25
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

Q4 2025 ID PCA Quarterly Report
Page 48 of 56
DJ475-Washington REC Deferral -Account 186323
The rate is based on WA Rate Order for REC deferral
Interest will be accrued monthly and compounded semi-annually.
Interest is calculated using the prior month ending balance plus 1/2 month of current month charges times the current monthly interest rate
Corrected 202507 Detail
Account 186323 ED WA 186323 RECON
Balance a ore Monthly Interest Enda ance nd balance with an
Month Ending Interest Balance Transfer Deferral WA 1-937 RPS&CETA Interest Rate Interest Adjustments before interest Interest Balance Variance
202507 9,533.41 0 2,717,968.8 0.542599/6 77 14,773.29 2,727,502.26 2,742,275.55 3,013,645.62 271,370.07
202508 2,727,502.26 (93,857.11) 0.56716% A 15,203.14 2,633,645.15 2,663,621.58 2,936,522.45 272,900.87
202509 2,633,645.15 879.07 0.56716%-
,A) 14,939.47 2,634,524.22 2,679,440.12 2,953,871.79 274,431.67
202510 2,634,524.22 738.78 0.56716% A 14,944.06 2,635,263.00 2,695,122.96 2,971,085.43 275,962.47
202511 2,635,263.00 1 (47,925.65)1 0.56716% 14,810.25 2,587,337.35 2,662,007.56 2,939,500.83 277,493.27
202512 1 2,587,337.35 1 i (122,259.95)1 1 0.56716%1 14,327.64 1 2,465,077.40 2,554,075.25 2,833,099.31 279,024.06
2025121 UPDATE DATE TO CALC JET ENTRY T 2,987,874.44 1-937 Recorded Y-© 98,116.32 Interest Expense Recorded
2,717,968.85 Corrected 1-937 AmounVE 88,997.85 Corrected Interest Expense Amount
NSJ ENTRY: DR CR (269,905.59)Adjustment (9,118.47)Adjustment/
186323 ED WA c 9,118.47
419600 ED WA c 9,118.47
186323 ED WA F 269,905.59
557322 ED WA F 269,905.59 -
Original 202507Detail through 202512
Account 186323 ED WA 186323 RECON
Balance before Monthly Interest Enda ance nd balance with an
Month Ending Interest Balance Transfer Deferral WA 1-937 RPS&CETA Interest Rate Interest Adjustments before interest Interest Balance Variance
202507 - 9,533.41 E 2,987,874.44 0.54259% B 16,237.77 2,997,407.85 3,013,645.62 3,013,645.62 0.00
202508 2,997,407.85 (93,857.11) 0.56716% B 16,733.94 2,903,550.74 2,936,522.45 2,936,522.45 0.00
202509 2,903,550.74 879.07 0.56716% 16,470.27 2,904,429.81 2,953,871.79 2,953,871.79 0.00
202510 2,904,429.81 738.78 0.567100 B 16,474.86 2,905,168.59 2,971,085.43 2,971,085.43 0.00
202511 2,905,168.59 (47,925.65) 0.56716% B 16,341.05 2,857,242.94 2,939,500.83 2,939,500.83 0.00
202512 2,857,242.94 (122,259.95) 0.56716% B 15,858.43 2,734,982.99 2,833,099.31 2,833,099.31 0.00
H:\Power Deferrals\Power Deferral Journals\3 REC Deferral\2025 DJ475 WA REC 186323 202512 NSJ Correction 1/9/2026 12:19 PM

Q4 2025 ID PCA Quarterly Report
Page 49 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Current Year Bucket
Interest compounds and is calculated monthly
Interest Rate
NNI
0.41667%
2025 0.41667
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,835)
1/31/2025 182385 (7,714,835) (1,447,025) 28,985 (32,145) (9,165,020) (9,165,020) DJ240 EIM Deferral
2/28/2025 182385 (9,165,020) 1,165,452 23,785 (38,188) (8,013,971) (8,013,971) DJ240 EIM Deferral
3/31/2025 182385 (8,013,971) (197,621) 22,795 (33,392) (8,222,189) (8,222,189) DJ240 EIM Deferral
4/30/2025 182385 (8,222,189) (1,072,522) 28,878 (34,259) (9,300,092) (9,300,091) 1 DJ240 EIM Deferral
5/31/2025 182385 (9,300,092) (204,530) 26,665 (38,751) (9,516,707) (9,516,707) DJ240 EIM Deferral
6/30/2025 182385 (9,516,707) 1,606,715 35,666 (39,653) (7,913,979) (7,913,979) DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2025 182386 This account moves from the Pending tab
7/31/2025 182386 - 1,132,826 (2,686,823) 0 G (1,553,997) (1,823,903) F (269,906 Y4A 1-937&CETA Compliance&EIM Deferral
8/31/2025 182386 (1,553,997.00) 901,894 40,988 (6,475) (617,590) (888,621) (271,031)DJ240 EIM Deferral
9/30/2025 182386 (617,590.00) 626,961 (12,788) (2,573) (5,990) (278,151) (272,161)DJ240 EIM Deferral
10/31/2025 182386 (5,990.00) 185,250 15,121 (25) 194,356 (78,939) (273,295)DJ240 EIM Deferral
11/30/2025 182386 194,356.00 1,157,751 15,121 810 1,368,038 1,093,604 (274,434)DJ240 EIM Deferral
12/31/2025 182386
I (8,263)
Originallnt (1(12,791)Vgriginal PCA Bal �(1,823,903)V'
New Int I 8,263 New Bal GO(1,553,997)V
Adjustment 0 K 4,528 V Adjustment (D 269,906
Correcting Entry:
Debit Credit Original 1-937 Q 2,987,874.44
557380 ED ID Q 269,906VIdaho PCA-Def New 1-937 p 2,717,968.85
182386 ED ID Q 269,906V 0 Regulatory Asset ID PCA Deferral F 269,905.59
431600 ED ID Q 4,528Vnterest Expense Energy Deferrals Check 0 269,906
182386 ED ID K 4,528 V Regulatory Asset ID PCA Deferral
ORIGINAL
Balance Deferral- Interest
Month Ending Account Beg.Balance Transfer Sur./(Reb.) Adjustments Interest Adjustments Balance with Interest GLW Balance Recon Adjustment Notes
12/31/2024 182385 (7,714,835)
1/31/2025 182385 (7,714,835) (1,447,025) 28,985 (32,145) (9,165,020) (9,165,020) DJ240 EIM Deferral
2/28/2025 182385 (9,165,020) 1,165,452 23,785 (38,188) (8,013,971) (8,013,971) DJ240 EIM Deferral
3/31/2025 182385 (8,013,971) (197,621) 22,795 (33,392) (8,222,189) (8,222,189) DJ240 EIM Deferral
4/30/2025 182385 (8,222,189) (1,072,522) 28,878 (34,259) (9,300,092) (9,300,091) 1 DJ240 EIM Deferral
5/31/2025 182385 (9,300,092) (204530) 26,665 (38,751) (9,516,707) (9,516,707) DJ240 EIM Deferral
6/30/2025 182385 (9:516,707) 1,606:715 35,666 (39,653) (7,913,979) (7,913,979) DJ240 EIM Deferral
This account moves to the Pending tab
6/30/2025 182386 This account moves from the Pending tab
7/31/2025 182386 1,132,826 (2,956,729) 0 (1,823,903) H (1,823,903) WA 1-937&CETA Compliance&EIM Deferral
8/31/2025 182386 (1,823,903.00) 901,894 40,988 (7,600) (888,621) (888,621) DJ240 EIM Deferral
9/30/2025 182386 (888,621) 626,961 (12,788) (3,703) (278,151) (278,151) DJ240 EIM Deferral
10/31/2025 182386 (278,151) 185,250 15,121 (1,159) (78,939) (78,939) DJ240 EIM Deferral
11/30/2025 182386 (78,939) 1,157,751 15,121 (329) 1,093,604 1,093,604 0 DJ240 EIM Deferral
12/31/2025 182386
(1mv
H:\Power Deferrals\Power Deferral Journals\2_to PCA\2025 ID PCA\2025 DJ480 ID PCA Forgone Rev Adjustment Entry.xlsx

Q4 2025 ID PCA Quarterly Report
Page 50 of 56
2023 WA Compliance Year vintage vintage Compliance Qty Lost Rev
VINTAGE--> Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Total 2022 2023 RPS/CETA CCA Total ID share ID$ avg price
Qty for 2023 RPS&CETA Boulder Solar 485 0 485 167 684 $4.10
Boulder Solar 18 28 44 50 62 63 67 43 42 37 19 12 485 - 485 CBHP 5,411 11,095 16,506 5,676 6,811 $1.20
CBHP - - - - - 340 2,067 2,061 280 663 - - 5,411 - 5,411 Chelan PUD 0 93,816 93,816 32,275 38,730 $1.20
Chelan PUD - - - - - - - - - - - - - - - Clark Fork 1,218,646 892,445 2,111,091 725,849 871,019 $1.20
Clark Fork 90,073 87,317 51,571 64,180 333,085 157,920 107,863 67,836 47,129 63,776 57,858 90,038 1,218,646 - 1,218,646 Douglas PUD 180,946 0 180,946 62,285 74,742 $1.20
Douglas PUD - - - - - - 37,775 41,157 18,338 20,583 34,256 28,837 180,946 - 180,946 Grant PUD 140,152 0 140,152 48,236 57,883 $1.20
Grant PUD - - - - - 21,060 21,278 25,372 12,603 14,425 22,799 22,615 140,152 - 140,152 Kettle 264,240 1,949 266,189 91,554 409,824 $4.48
Kettle 17,303 24,488 19,668 6,550 - 11,649 24,619 24,325 21,518 19,882 18,749 22,327 211,578 - 211,578 LL/LF 254,800 90,285 345,085 118,667 142,401 $1.20
LL/LF 35,598 23,211 24,288 30,529 38,926 22,181 9,887 7,085 6,689 11,645 18,195 26,566 254,800 - 254,800 Palouse 328,222 15,281 343,503 118,108 466,944 $3.95
Palouse - - - 9,165 - - 12,930 18,892 18,287 21,949 506 24,773 29,732 35,796 22,289 18,102 14,757 10,273 12,495 13,108 14,271 12,091 16,477 22,329 328,222 106,502 221,720 Rattlesnake 279,067 13,091 292,158 100,470 399,856 $3.98
Rattlesnake - - - - - - 16,565 - - 4,467 - 18,238 8,097 34,196 26,846 22,314 21,382 16,403 18,697 21,444 19,341 16,599 16,546 17,932 279,067 39,270 239,797 Upp Spo 146,624 34,448 181,072 62,269 249,075 $4.00
Upp Spo 25,168 17,674 15,624 15,167 15,021 11,604 4,812 2,841 4,749 7,589 12,915 13,460 146,624 - 146,62 ITOTAL 2,818,593 1,152,410 3,971,003 1,365,5 2,717,969
2,765,931 145,772 2,620,159 -
CBHP RECs never received,therefore couldn't have marketed--> 4,162
2023 CETA compliance target--> 2,624,321
Qty for 2023 CCA
Boulder Solar - - - - - - - - - - - - - - -
CBHP - - - - - 4,180 2,098 1,454 2,625 738 - - 11,095 - 11,095
Chelan PUD 385 898 3,223 7,868 402 29,088 7,349 8,369 5,663 1,374 25,770 3,427 93,816 - 93,816
Clark Fork 50,546 51,971 53,321 78,577 185,075 202,002 63,639 31,285 49,518 40,274 39,840 46,397 892,445 - 892,445
Douglas PUD - - -
Grant PUD off - - -
Kettle - - - 63 - 666 658 - 562 - - - 1,949 - 1,949
LL/LF 1,121 4,172 16,314 24,795 2,152 11,115 3,746 2,680 3,281 4,108 9,021 7,780 90,285 - 90,285
Palouse 125 92 1,155 3,484 121 592 809 643 1,012 68 6,100 1,080 15,281 - 15,281
Rattlesnake 67 1 611 3,818 113 542 1,007 597 1,060 63 4,653 559 13,091 - 13,091
Upp Spo 488 1,546 9,963 5,673 1,090 4,423 1,513 891 1,634 1,291 5,142 794 34,448 - 34,448
1,152,410 - 1,152,410
Add7 gty for 2023 RPS not included in last year's adjustment
Kettle 8,801 - - - - - 18 40 196 19,418 26 24,163 52,662 52,662 -
Total RECs
Boulder Solar - - - - - - - - - - - - 18 28 44 50 62 63 67 43 42 37 19 12 485 - 485
CBHP - - - - - - - - - - - - - - - - - 4,520 4,165 3,515 2,905 1,401 - - 16,506 - 16,506
Chelan PUD - - - - - - - - - - - - 385 898 3,223 7,868 402 29,088 7,349 8,369 5,663 1,374 25,770 3,427 93,816 - 93,816
Clark Fork - - - - - - - - - - - - 140,619 139,288 104,892 142,757 518,160 359,922 171,502 99,121 96,647 104,050 97,698 136,435 2,111,091 - 2,111,091
Douglas PUD - - - - - - - - - - - - - - - - - - 37,775 41,157 18,338 20,583 34,256 28,837 180,946 - 180,946
Grant PUD - - - - - - - - - - - - - - - - - 21,060 21,278 25,372 12,603 14,425 22,799 22,615 140,152 - 140,152
Kettle 8,801 - - - - - 18 40 196 19,418 26 24,163 17,803 24,488 19,668 6,613 - 12,315 25,277 24,325 22,080 19,882 18,749 22,327 266,189 52,662 213,527
LL/LF - - - - - - - - - - - - 36,719 27,383 40,602 55,324 41,078 33,296 13,633 9,765 9,970 15,753 27,216 34,346 345,085 - 345,085
Palouse - - - 9,165 - - 12,930 18,892 18,287 21,949 506 24,773 29,857 35,888 23,444 21,586 14,878 10,865 13,304 13,751 15,283 12,159 22,577 23,409 343,503 106,502 237,001
Rattlesnake - - - - - - 16,565 - - 4,467 - 18,238 8,164 34,197 27,457 26,132 21,495 16,945 19,704 22,041 20,401 16,662 21,199 18,491 292,158 39,270 252,888
Upp Spo - - - - - - - - - - - - 25,656 19,220 25,587 20,840 16,111 16,027 6,325 3,732 6,383 8,880 18,057 14,254 181,072 - 181,072
3,971,003 198,434 3,772,569
Price Amerex REC Pricing,6/9/25
Boulder Solar $4.10 $4.10 $4.10 $4.10 $4.10 $4.10 $4.10 $4.10 $4.10 $4.10 $4.10 $4.10 WECC Solar,$0.10 above Bid
CBHP $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 WECC Hydro,$0.10 above Bid
Chelan PUD $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 "
Clark Fork $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 "
Douglas PUD $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20
Grant PUD $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 "
Kettle $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 CA PCC-3,$0.10 above Bid
LL/LF $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 $1.20 WECC Hydro,$0.10 above Bid
Palouse $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 CA PCC-3,$0.10 above Bid
Rattlesnake $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $3.85 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 "
Upp Spo $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 "
Kettle adjust. $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41 $6.41
System
Boulder Solar - - - - - - - - - - - - 74 115 180 205 254 258 275 176 172 152 78 49 1,989 - 1,989
CBHP - - - - - - - - - - - - - - - - - 5,424 4,998 4,218 3,486 1,681 - - 19,807 - 19,807
Chelan PUD - - - - - - - - - - - - 462 1,078 3,868 9,442 482 34,906 8,819 10,043 6,796 1,649 30,924 4,112 112,579 - 112,579
Clark Fork - - - - - - - - - - - - 168,743 167,146 125,870 171,308 621,792 431,906 205,802 118,945 115,976 124,860 117,238 163,722 2,533,309 - 2,533,309
Douglas PUD - - - - - - - - - - - - - - - - - - 45,330 49,388 22,006 24,700 41,107 34,604 217,135 - 217,135
Grant PUD - - - - - - - - - - - - - - - - - 25,272 25,534 30,446 15,124 17,310 27,359 27,138 168,182 - 168,182
Kettle 56,414 - - - - - 115 256 1,256 124,469 167 154,885 71,212 97,952 78,672 26,452 - 49,260 101,108 97,300 88,320 79,528 74,996 89,308 1,191,671 337,563 854,108
LL/LF - - - - - - - - - - - - 44,063 32,860 48,722 66,389 49,294 39,955 16,360 11,718 11,964 18,904 32,659 41,215 414,102 - 414,102
Palouse - - - 35,285 - - 49,781 72,734 70,405 84,504 1,948 95,376 119,428 143,552 93,776 86,344 59,512 43,460 53,216 55,004 61,132 48,636 90,308 93,636 1,358,037 410,033 948,004
Rattlesnake - - - - - - 63,775 - - 17,198 - 70,216 32,656 136,788 109,828 104,528 85,980 67,780 78,816 88,164 81,604 66,648 84,796 73,964 1,162,742 151,190 1,011,552
Upp Spo - - - - - - - - - - - - 102,624 76,880 102,348 83,360 64,444 64,108 25,300 14,928 25,532 35,520 72,228 57,016 724,288 - 724,288
PT Ratio 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.36% 34.47% 34.47% 34.47% 34.47% 7,903,841 898,786 7,005,056
$ 1.99
Idaho$ 19,384 - - 12,124 - - 39,057 25,080 24,623 77,712 727 110,116 185,290 225,529 193,538 188,302 302,972 261,936 194,325 165,042 148,949 144,632 197,062 201,569 $ D 2,717,968.85 $ 308,823 $2,409,146
adj from last year 19,384 - - - - - 40 88 432 42,768 57 53,218 $ 115,987 $ 115,987 -
C:\Users\acc1943\AppData\Local\Microsoft\Windows\INetCache\Content.0utlook\892GXK7Q\Idaho JE lost revenue from WA compliance 1.8.26(003)2023 CY

Q4 2025 ID PCA Quarterly Report
Page 51 of 56
From: Reid,Scott
To: Crosswhite.Alicia
Cc: Parsons,Amy
Subject: corrected ID Lost Rev entry for CY2023
Date: Friday,January 9,2026 8:44:30 AM
Attachments: Idaho JE lost revenue from WA compliance 1.8.26.xlsx
imaae004.Dno
Alicia—
Attached is the adjusted NSJ for Foregone Idaho REC Revenue.
I made a correction to the quantity of RECs that could have been sold if not due to WA state
compliance.
My previous submittal assumed that our 2023 CCA obligation offset was 1,555,741 RECs based on
an e-mail I received from James Gall on 12/9/24.
In looking at the workpapers for our 2023 CCA compliance(from 5/13/25), I noticed that our final
offset was only 1,152,412 RECs(the detail summed to 1,152,410 due to modeling rounding).
I was never made aware that the offset had been reduced so had overstated the offset.
In general,when doing this NSJ, I should check the pertinent year's compliance filings for EIA/RPS,
CEIP/CETA,and CCA.
The dollar impact is:
submitted on 7/29/25 $2,987,874.44 ©�
submitted on 1/9/26 $2,717,968.85 O
reduction $ 269,905.59
This does free up about 400k RECs for us to market,of which Idaho will benefit.
Scott Reid
Resource Marketing Manager
1411 E Mission MCS-7
Spokane,WA 99202
P 509.495.4893
http://www.avistautilities.com
CONFIDENTIALITY NOTICE:The contents of this email message and any attachments are intended solely for the
addressee(s)and may contain confidential and/or privileged information and may be legally protected from disclosure. If you
are not the intended recipient of this message or an agent of the intended recipient,or if this message has been addressed
to you in error, please immediately alert the sender by reply email and then delete this message and any attachments.

Q4 2025 ID PCA Quarterly Report
Page 52 of 56
Avista Corporation Journal Entry Printed 01/14/2026 at 10:48 AM
Journal: NSJ035-Idaho PCA Account Reclass Effective Date: 202512✓
Team: Resource Accounting Last Saved by: Cheryl Kettner Last Update:01/14/2026 10:47 AM
Type: C Submitted by: Cheryl Kettner Approval Requested:01/14/2026 10:47 AM
Category: NSJ Approved by:
Currency: USD
Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment
10 001 182387-REGULATORY ASSET ID PCA ED ID DL 897,460.00V 0.00 Transfer from Account 182387
DEFERRAL
20 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 897,460.00✓Transfer to Account 182385
DEFERRALI
30 001 182387-REGULATORY ASSET ID PCA ED ID DL 7,493.91 ✓ 0.00 Transfer of interest that occurred for Nov and Dec of 2025
DEFERRAL
40 001 182385-REGULATORY ASSET ID PCA ED ID DL 0.00 7,493.91 vTransfer of interest that occurred for Nov and Dec of 2025
DEFERRALI
Totals: 904,953.91 904,953.91
January 14, 2026
Explanation: C�
Prepared by Cheryl Kettner Date
To account for the transfer of balances that should have occurred in October
y ��f0�f 1/14/25
2025 for the Idaho Power Cost Adjustment(PCA)Deferral Balance for
Pending Bucket. Reviewed Date
1/14/26
Approved for Entry Date
Corporate Accounting use Only
Page 1 of 1

Q4 2025 ID PCA Quarterly Report
Page 53 of 56
Idaho Power Cost Adjustment (PCA) Deferral Balance -Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
20241 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg. Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182387 (7,197,201)
1/31/2025 182387 7,197,201 766,605 (29,988.58) (6,460,585) (6,460,585) -
2/28/2025 182387 (6,460,585) 757,753 (26,919.32) (5,729,751) (5,729,751) -
3/31/2025 182387 (5,729,751) 671,679 (23,874.15) (5,081,946) (5,081,946) -
4/30/2025 182387 5,081,946 625,760 (21,174.94) (4,477,361) (4,477,361) -
5/31/2025 182387 (4,477,361) 542,748 (18,655.82) (3,953,269) (3,953,269) -
6/30/2025 182387 (3,953,269) 581,283 (16,472.09) (3,388,458) (3,388,458) -
7/31/2025 182387 3,388,458 631,802 14,119 2,770,775 2,770,775 -
8/31/2025 182387 (2,770,775) 657,988 (11,545) (2,124,332) (2,124,332) -
9/30/2025 182387 (2,124,332) 645,771 (8,851) (1,487,412) (1,487,412) -
This balance needs to move to the
10/31/2025 182387 (1,487,412) 596,150 (6,198) (897,460) ✓ - 897,460 account below each October
This account moves to the Pending tab
10/31/2025 182385 This account moves from the Pending tab (8,
11/30/2025 182385 (8,944,167)1 0 1 685,697 1 (37,268) (8,295,738) 8,29 , ) 0
12/31/2025 182385 (8,295,738) 879,347 1 (34,566) (7,450,957) (8,355,911) (904,954)
Indicates that the GLW Balances
Entry to move account 182387 balance to account 182385 [Transfer normally occurs on the October DJ481 journal]
182387 ED ID 897,460.00 ✓ Transfer from 182387
182385 ED ID 897,460.00 Jransfer to 182385
Total Anount of Transfer
Cheryl Kettner
182387 ED ID 7,493.91 ✓ Transfer from 182387 1/14 2026 11:35 AM
182385 ED ID 7,493.91 ✓Transfer to 182385
1 897,460.00 + ✓
2 7,493.91 =
ORIGINAL PENDING TAB 904,953.91
Idaho Power Cost Adjustment(PCA) Deferral Balance - Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
2024 0,41667%
2025 0.41667%
Balance Interest Balance with
Month Ending H._ c:unt Be - Balance Transfer Activit Ad ustments Interest Adjustments Interest GLW Balance Recon JAdjustment Notes
12.r31.r2024 182386\M
M, -
1/31/2025 182386 - - - - -
2.r28/2025 182386 - - - -
3/31/2025 182386 - - - - -
4/30/2025 1823-006 - - - - -
5/31/2025 182386 - - - - -
6/30/2025 182386 - - - -This account moves to the Current Year tab
6/30/2025 182385 This account moves from the Current Year tab (7.913.979)
7/31.r2026 182385 (7.913.979 (32.976) '7.946.964 7.946.954 -
8/31/2025 182385 (7.946.954 (33.113: '7.980.067 7.980.067 -
9/30.+2025 102385 (7.980.067 (33.251; 8.013.318 8.013.318 -
10/31/2025 182385 (8.013.318) (33.3891 (8-046.707) (8.046,707) -
This account moves to the Amortizing tab
10/31/2025 182387 This account moves from the Amortizing tab (897.460)
11/30/2026 182387 (897.460) (3]39 (901.199) (901 199) 0
12/31i2025 182387 (901.199) (3,755; (904.954) (904 954) 0
H:\Power Deferrals\Power Deferral Journals\2 ID PCA\2025 ID PCA\2025 DJ480 ID PCA for Reclass of Accounts.xlsx

Q4 2025 ID PCA Quarterly Report
Page 54 of 56
-• ��
• Actual • Total
fa
Period Currency PTD PTD Converted YTD YTD Converted
u D -3,755.00 -904,953.91
Journal Details Summary Balances

REVISED Q4 2025 ID PCA Quarterly Report
Page 55 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Pending Bucket
Interest compounds and is calculated monthly
Interest Rate
20241 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Activity Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182386
1/31/2025 182386 - -
2/28/2025 182386 - -
3/31/2025 182386 -
4/30/2025 182386 -
5/31/2025 182386 -
6/30/2025 182386 This account moves to the Current Year tab
6/30/2025 182385 This account moves from the Current Year tab (7,913,979)
7/31/2025 182385 (7,913,979) (32,975) (7,946,954) (7,946,954)
8/31/2025 182385 7,946,954 33,113 7,980,067 7,980,067
9/30/2025 182385 (7,980,067) (33,251) (8,013,318) (8,013,318)
10/31/2025 182385 (8,013,318) (33,389) (8,046,707) (8,046,707)
This account moves to the Amortizing tab
10/31/2025 182387 This account moves from the Amortizing tab
11/30/2025 182387 0 1 1 1 0 0 (901,199) (901,199)
12/31/2025 182387 (901,199) (3,755) (904,954)1 0 1 904,954
see amort tab
(3,755)
Entry: Reclassed amort/pending buckets in Dec that should have been moved in oct
Debit Credit
431600 ED ID 3,755 Interest Exp Energy Deferrals
182387 ED ID 3,755 Regulatory Asset ID PCA Deferral
T:\Regulatory\WA-ID Power Cost Deferrals\2025\12.2025\202512 DJ480 ID PCA v2-Snapshot

REVISED Q4 2025 ID PCA Quarterly Report
Page 56 of 56
Idaho Power Cost Adjustment(PCA)Deferral Balance-Amortizing Bucket
Interest compounds and is calculated monthly
Interest Rate
20241 0.41667%
20251 0.41667%
Balance Interest Balance with
Month Ending Account Beg.Balance Transfer Amortization Adjustments Interest Adjustments Interest GLW Balance Recon Adjustment Notes
12/31/2024 182387 (7,197,201)
,170
1/31/2025 182387 7,197,201 766,605 29,988.58 6,460,585 6,460,585
2/28/2025 182387 (6,460,585) 757,753 (26,919.32) (5,729,751) (5,729,751)
3/31/2025 182387 5,729,751 671,679 23,874.15 5,081,946 5,081,946
4/30/2025 182387 (5,081,946) 625,760 (21,174.94) (4,477,361) (4,477,361)
5/31/2025 182387 4,477,361 542,748 18,655.82 3,953,269 3,953,269
6/30/2025 182387 (3,953,269) 581,283 (16,472.09) (3,388,458) (3,388,458)
7/31/2025 182387 3,388,458 631,802 14,119 2,770,775 2,770,775
8/31/2025 182387 (2,770,775) 657,988 (11,545) (2,124,332) (2,124,332)
9/30/2025 182387 2,124,332 645,771 8,851 1,487,412 1,487,412
is a ance nee s to move to the
10/31/2025 182387 (1,487,412) 596,150 (6,198) (897,460) (897,460) account below each October
This account moves to the Pending tab
10/31/2025 182385 This account moves from the Pending tab (8,944,167)
11/30/2025 182385 8,944,167 0 685,697 37,268 8,295,738 7,394,538 901,200
12/31/2025 182385 (7,394,538) 879,347 1 (30,811) (6,546,002) (7,450,956) (904,954)
see pend tab
879,347 (30,811)
Entry: Reclassed amort/pending buckets in Dec that should have been moved in oct
Debit Credit
182385 ED ID 879,347 Regulatory Asset ID PCA Deferral
557390 ED ID 879,347 Idaho PCA Amt
431600 ED ID 30,811 Interest Expense Energy Deferrals
182385 ED ID 30,811 Regulatory Asset ID PCA Deferral
T:\Regulatory\WA-ID Power Cost Deferrals\2025\12.2025\202512 DJ480 ID PCA v2-Snapshot