20150904AVU to Staff 138 Attachment A.pdf

Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month January/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
DJ 143 Incentive & Stock Comp To record estimated 2013 incentive compensation and the monthly stock (139,428.00) 417100
based compensation expense. (54,222.00) 920000
(193,650.00) 232380
(193,650.00)$ (193,650.00)$
NSJ 07 Equity Award Adjustments To transfer non restricted stock from 184270 to 214010 (357,912.77) 184270
357,912.77 214010
-$ -$
Prepared by:Project & Fixed Asset Accounting - Theresa Nanny ext. 8165
No unusual journals for Project & Fixed Asset Accounting for January 2014
Prepared by:Resource Accounting - John Wilcox 4171
NSJ010 True-up Idaho 2013 Earnings Test To True-up the 2013 Idaho electric and gas refund due to earnings exceeding (118,505.00) 449100 ED.ID
9.8%.(1,569.00) 496100 GD.ID
(118,505.00) 229000 ED.ID
Includes tax impact.(1,569.00) 229000 GD.ID
41,476.75 190449 ED.ID
549.15 190449 GD.ID
41,476.75 410100 ED.ID
549.15 410100 GD.ID
(78,048.10)$ (78,048.10)$
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
There are no unusual journal entries for Subsidiary Accounting
Page 1 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month February/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
DJ 143 Incentive & Stock Comp To record estimated 2013 incentive compensation and the monthly stock (139,428.00) 417100
based compensation expense. (54,222.00) 920000
(193,650.00) 232380
(193,650.00)$ (193,650.00)$
NSJ 04 Incentive True Up To true up 2013 incentive accrual to actuals that were paid out February 2014 79,850.90 10711035,224.62 1075002,785.27 186200
(486,159.82) 232380
(149,414.70)$ 417100
(218,884.33) 920000
(368,299.03)$ (368,299.03)$
NSJ 07 Settlement PS & RS Equity Awards To reflect the vesting /delivery of shares and to properly record the tax effect (449,505.00) 190500513,385.00 410200449,505.00 214040
(513,385.00) 409210
-$ -$
Prepared by:Project & Fixed Asset Accounting - Theresa Nanny ext. 8165
DJ208 Damage Claims Pay Accrual To accrue for electric/gas injuries and damages. Backup for this journal (200,000.00) 925130 GD ORis confidential per the claims department. In regards to the Knife River Settlement (200,000.00) 228200 GD OR(200,000.00)$ (200,000.00)$
Prepared by:Resource Accounting - John Wilcox ext.4171No unusual journlas for Resource Accounting
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
DJ915 Subsidiary month end To record loss per 2013 K-1 in Matrix Genetics LLC - an investment (137,060) 260.124100 ZZ.ZZ
held at Avista Development (137,060) 260.421500 ZZ.ZZ(137,060) (137,060)
Page 2 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month March/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
DJ 143 Incentive & Stock Comp To record estimated 2013 incentive compensation and the monthly stock (277,890.00) 417100
based compensation expense. (108,068.00) 920000
(385,958.00) 232380
(385,958.00)$ (385,958.00)$
NSJ 012 IR Swaps Revision To revise DJ 631 for netting of interest rate swaps and cash deposits (3,097,148.84) 1761105,307,148.52 245100
(3,097,148.52) 182396
3,097,148.84 254100
(2,210,000.00) 134100
-$
Prepared by:Project & Fixed Asset Accounting - Theresa Nanny ext. 8165
No Unusual Journals for Projects & Fixed Asset Accounting for March 2014
NSJ016 Idaho 2013 Earnings Test Update To record Idaho electric and gas refund due to earnings test per Idaho Order (1,748,056.00) 449100 ED.ID32769. This journal reflects an update to the 2013 PT ratio.(317.00) 496100 GD.ID(1,748,056.00) 229000 ED.IDIncludes tax impact.(317.00) 229000 GD.ID
611,819.60 190449 ED.ID
110.95 190449 GD.ID
611,819.60 410100 ED.ID
110.95 410100 GD.ID
(1,136,442.45)$ (1,136,442.45)$
NSJ013 Kettle Falls Diesel Leak Kettle Falls Generating Station Diesel Leak Investigation/Remediation (1,000,000.00) 514000 ED.AN
Liability accrual (1,000,000.00) 253135 ED.AN
(1,000,000.00)$ (1,000,000.00)$
DJ 422 Kettle Falls Hog Fuel Inventory adjustment based on March 2014 fuel pile survey.469,301.75 501110 ED.AN469,301.75 151210 ZZ.ZZ
469,301.75$ 469,301.75$
Page 3 of 21
Staff_PR_138 Attachment A
Month March/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
DJ915 Subsidiary Month End Record pre-tax true-ups to 2013 schedule K-1's received from Enertech, Woodside,(8,015.00) 260.421500 ZZ.ZZand Pivotal Investments.(8,015.00) 260.124515 ZZ.ZZ204,057.00 260.421500 ZZ.ZZ
204,057.00 260.124510 ZZ.ZZ
(98,749.00) 205.421500 ZZ.ZZ
(98,749.00) 205.124050 ZZ.ZZ
97,293.00$ 97,293.00$
NSJ010 Pentzer WWTP Record reduction to Wastewater Treatment Plant accrual to reflect 65,000.00 250.242940 ZZ.ZZcompletion of clean-up with the exception of possible re-vegetation to 65,000.00 250.426600 ZZ.ZZbe done in Spring of 2014 which will cost less than $10k 65,000.00$ 65,000.00$
Page 4 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month April/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
NSJ 20 To reverse NSJ 12 from March NSJ 012 was used in March to review DJ 631wmounts. DJ 631 is a reversing 3,097,148.84 176110
journal entry and SNJ 12 was not set up to reverse.(5,307,148.52) 245100
3,097,148.52 182396(3,097,148.84) 2541002,210,000.00 134100-$
Prepared by:Project & Fixed Asset Accounting - Theresa Nanny ext. 8165
No Unusual Journals for Projects & Fixed Asset Accounting for April 2014
NSJ003 Pivotal Capital Call Avista Northwest Resources paid $350k capital call to Pivotal (350,000) 200.131160 ZZ.ZZ
investments. Our remaining commitment after this capital call is 350,000 200.146205 ZZ.ZZ
$900k.(350,000) 205.146290 ZZ.ZZ
350,000 205.124050 ZZ.ZZ-$ -$
ECOVA JE 101 This journal records the Wells Fargo P-Card rebate revenue accrual which is 2,369,472 220.142100 ZZ.ZZpaid quarterly. A qtrly true up is recorded which is generally in Ecova's favor.18,985 220.174000 ZZ.ZZ
This qtrs true up was larger than anticipated and a reduction to revenue. There 18,985 220.401550 ZZ.ZZ
will be a partically offsetting entry in May for $220k.2,369,472 220.400550 ZZ.ZZ
38,446 220.142100 ZZ.ZZ
(38,446) 220.174000 ZZ.ZZ
(249,814) 220.142100 ZZ.ZZ(249,814) 220.400550 ZZ.ZZ2,138,643 2,138,643
ECOVA JE 306 After further evaluation, 2 of Ecova's capital projects did not meet 87,904 220.122000 ZZ.ZZ
the requirements to capitalize and were reversed (87,904) 220.121140 ZZ.ZZ
- -
Page 5 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month May/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
(139,106.00) 417100
DJ 143 Incentive & Stock Comp To record estimated 2014 officer incentive compensation.(54,097.00) 920000
(193,203.00) 232380
(193,203.00)$ (193,203.00)$
Prepared by:Project & Fixed Asset Accounting - Theresa Nanny ext. 8165
NSJ007 Capitalize Nine Mile Sediment Bypass Study To transfer the balance of the Nine Mile Sediment Bypass Study costs (936,742.58)183000 ZZ ZZfrom suspense to capital.936,742.58 300100 ED AN
-$
Prepared by:Resource Accounting - John Wilcox 4171
DJ 440 Decoupling It is deemed that we will not meet our savings target from DSM and therefore (203,365.00) 407328 GD.WA
(203,365.00)$ (203,365.00)$
DJ 469 Misc. PS Exp Portion from Bechtel for settlements with property owners. 399,966.00 143200 ZZ.ZZColstrip legal settlement Idaho portion will be refunded to customers.(399,966.00) 186365 ED.IDWashington portion will be credited to O&M expenses.749,031.00 506000 ED.WA749,031.00 143200 ZZ.ZZ
749,031.00$ 749,031.00$
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102There are no unusual journal entries for Subsidiary Accounting
Page 6 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month June/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303 (784,534.22) 186205
(524,647.79) 417100
DJ 143 Incentive & Stock Comp To record estimated 2014 officer incentive compensation.979,670.29 920000
1,239,556.72 232380
455,022.50$ 455,022.50$
2010 & 2011 Tax Return 645,691.00 282xxx Various57,030.75 283xxx CD AA
72,061.35 236000 ZZ ZZ
72,061.35 409000 CD AA
376,809.10 410xxx CD AA
448,870.45$ 448,870.45$
NSJ 016 Incentive Adjustment To correct NSJ 143 1,569,068.44 186205 ZZ ZZ(4,024,739.44) 232380 ZZ ZZ(63,554.42) 417100 ZZ ZZ
(2,392,116.58) 920000 ZZ ZZ
(2,455,671.00)$ (2,455,671.00)$
NSJ 019 Alaska Acq Fees Reclass Reclass fees associated with the Alaskan Utility (AERC) acquisition 4,697,090.02 186200 ZZ ZZ
4,697,090.02 426500 ZZ ZZ4,697,090.02$ 4,697,090.02$
NSJ 020 FAS 87 & 106 Adjustment To Correct DJ 142 2,321,429.00 926200 CD AA1,642,859.00 228320 ZZ ZZ
678,570.00 228300 ZZ ZZ
2,321,429.00$ 2,321,429.00$
NSJ 024 Payroll benefits clearing reclass Payroll benefits clearing reclass to correct effect of NSJ 020 and allocated 2,321,429.00 184260 ZZ ZZ
properly as an accrual until it is corrected through projects next month. Aka (905,357.31) 186205 ZZ ZZFAS 87 pension cost and FAS 106 post ret.med. Corrections originating on 1,416,071.69 920000 CD AADJ 142 1,416,071.69$ 1,416,071.69$
Prepared by:Project & Fixed Asset Accounting - Teresa Nanny
NSJ015 ACI/Kendall Yards Accrual To record the liability for payment that will be made to ACI Northwest Inc. 350,000.00 101000 ED AN
for work done at Kendall Yards under Project # 29905022 which was (350,000.00)242090 ZZ ZZclosed in 2008. In July the accrual will reverse and will be recordedin PowerPlant.
Entry in PowerPlant To correctly record the gain on the sale of the Colville Office 267,126.00 108000 CD WA
(267,126.00) 421100 CD WA
-$
Prepared by:Resource Accounting - John Wilcox 4171
Page 7 of 21
Staff_PR_138 Attachment A
Month June/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
NSJ 007 Record excess earnings in accordance Calculation of excess earnings for the Clark Fork River Hydroelectric 4,555,754.00 216000 ZZ.ZZ
with section 10(d) of the FPA -$ -$
NSJ017 Idaho 2014 Earnings Test Our Idaho earnings are estimated to exceed our allowed rate of equity of 9.8%. (1,237,500.00) 449100 ED.ID
As such, we need to reserve for 50% of the over-earnings. (137,500.00) 496100 GD.ID
(1,237,500.00) 229000 ED.ID
Includes tax impact.(137,500.00) 229000 GD.ID
433,125.00 190449 ED.ID48,125.00 190449 GD.ID433,125.00 410100 ED.ID48,125.00 410100 GD.ID
(893,750.00)$ (893,750.00)$
DJ 422 Kettle Falls Fuel Write-down fuel inventory based on results of survey.(213,315.03) 501110 ED.AN
(213,315.03) 151210 ZZ.ZZ
(213,315.03)$ (213,315.03)$
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
NSJ010 / NSJ018 A. Energy Settlement Record California Energy Markets litigation settlement at Avista Energy (523,379) 200.283950 ZZ.ZZof $15M pre-tax. Also records return of $500k deposit held for litigation.(523,379) 200.409000 ZZ.ZZThis journal essentially clears the balance sheet at Avista Energy, leaving 15,526,221 200.131160 ZZ.ZZonly income tax receivable and a legal accrual Pacific NW litigation still (15,526,221) 200.146320 ZZ.ZZ
in process.(500,000) 210.128600 ZZ.ZZ
(40,072,251) 210.142100 ZZ.ZZ
(0) 210.143200 ZZ.ZZ
39,036,422 210.144100 ZZ.ZZ
15,526,221 210.146290 ZZ.ZZ
(10,509,369) 210.190999 ZZ.ZZ1,035,829 210.232260 ZZ.ZZ5,250,192 210.236000 ZZ.ZZ(5,259,177) 210.409000 ZZ.ZZ
26,221 210.419000 ZZ.ZZ
15,000,000 210.400500 ZZ.ZZ
9,767,044 9,767,044
for this contribution came from the Avista Energy litigation settlement.2,250,138 200.236000 ZZ.ZZ(6,428,965) 200.426100 ZZ.ZZ
2,250,138 200.409000 ZZ.ZZ
(4,178,827) (4,178,827)
Page 8 of 21
Staff_PR_138 Attachment A
Month June/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
received confirming sale of Relion.(105,726) 200.283950 ZZ.ZZ
(105,726) 200.409000 ZZ.ZZ
(105,726) (105,726)
NSJ026 Ecova Adjustments Ecova recorded several entries related to the sale to APIC. Funds paid (125,561) 220.232260 ZZ.ZZdirectly on the LOC from settlement proceeds s/b recorded as a liability. (480,429) 220.224250 ZZ.ZZ
Legal fees received from sales proceeds s/b recorded to liability and tax 1,943,963 220.190999 ZZ.ZZ
entries s/b recorded to tax receivable. This journal reclasses these entries (1,337,974) 220.211100 ZZ.ZZ
on Ecova company #220 for purposes of sale entries.
- -
NSJ027 / 028 / 031 / 032 Sale of Ecova Record sale of Ecova. Main entries recorded on NSJ027 - several (4,020,259) 200.283995 ZZ.ZZreclasses made on subsequent NSJ's for better presentation.14,323,036 200.253400 ZZ.ZZ(10,302,777) 200.216000 ZZ.ZZ
10,302,777 001.123100 ZZ.ZZ
(10,302,777) 001.216100 ZZ.ZZ
205,394,577 200.131160 ZZ.ZZ
1,086,764 200.174000 ZZ.ZZ
12,480,464 200.181860 ZZ.ZZ(565,000) 200.242950 ZZ.ZZ21,329,206 200.211000 ZZ.ZZ(3,936,106) 200.211000 ZZ.ZZ
3,936,106 200.190990 ZZ.ZZ
17,393,101 001.211000 ZZ.ZZ
(17,393,101) 001.123100 ZZ.ZZ
(83,133,947) 200.123220 ZZ.ZZ
(1,280,239) 200.123225 ZZ.ZZ5,326,730 200.190990 ZZ.ZZ517,005 200.190990 ZZ.ZZ(5,326,730) 220.190990 ZZ.ZZ
5,326,730 220.216000 ZZ.ZZ
(517,005) 225.190990 ZZ.ZZ
517,005 225.216000 ZZ.ZZ
(2,766,730) 200.124300 ZZ.ZZ
(1,183,945) 200.124640 ZZ.ZZ514,149 200.122500 ZZ.ZZ(565,000) 200.421100 ZZ.ZZ(462,326) 001.219500 ZZ.ZZ
462,326 001.123130 ZZ.ZZ
(462,326) 200.219500 ZZ.ZZ
157,821,708 200.421100 ZZ.ZZ
157,256,708 157,256,708
NSJ028 Sale of Ecova 2 Accrue for Ecova sale related Avista Exec payments (569,886) 200.421100 ZZ.ZZ(569,886) 200.242950 ZZ.ZZ(569,886) (569,886)
NSJ029 Sale of Ecova 3 Record cash transfer from Avista Capital to Avista Corp. for funds received 200,782,699 200.131160 ZZ.ZZ
from sale of Ecova. Remaining ~$4M of funds transferred July 1st. Used 200,782,699 200.233500 ZZ.ZZ
intercompany borrowing acct as placeholder until dividend is approved and
Page 9 of 21
Staff_PR_138 Attachment A
Month June/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
200,782,699 200,782,699
NSJ030 & NSJ 033 ***Sale of Ecova Sale - Taxes Record taxes at Avista Capital and Avista Corp. for Ecova sale (68,488,269) 200.236000 ZZ.ZZ(4,133,733) 200.283999 ZZ.ZZ(9,505,383) 200.190990 ZZ.ZZ(82,127,385) 200.409000 ZZ.ZZ
(5,582,052) 001.236050 ZZ.ZZ
1,953,718 001.236000 ZZ.ZZ
(5,582,052) 001.409231 ZZ.ZZ
1,953,718 001.409211 ZZ.ZZ
(85,755,719) (85,755,719)
Page 10 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month July/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
(208,659.00) 417100
DJ 143 Incentive & Stock Comp To record estimated 2014 officer incentive compensation.(81,146.00) 920000
(289,805.00) 232380
(289,805.00)$ (289,805.00)$
Prepared by:Project & Fixed Asset Accounting - Teresa Nanny
There are no unusual journals for Projects & Fixed Asset Accounting for July
Prepared by:Resource Accounting - John Wilcox 4171
There are no unusual journals for Resource Accounting for July
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
DJ910 Subsidiary Notes Receivable Per new LOC agreeement, loaned Plum Energy additional $500k and 500,000 200.124820 ZZ.ZZ
increased their credit limit from $380k to $2M. This loan was also transferred (500,000) 200.131160 ZZ.ZZ
from Avista Capital to Salix Inc. (total loan now $699,992).699,992 200.146400 ZZ.ZZ
(699,992) 200.124820 ZZ.ZZ699,992 400.124820 ZZ.ZZ(699,992) 400.146290 ZZ.ZZ-$ -$
NSJ004 AERC Acquisition To record shares issued and $4.7M closing costs paid as consideration 150,075,467 001.123500 ZZ.ZZ
for acquistion of Alaska Energy and Resources Company as of July 2, 2014.(150,075,467) 001.201000 ZZ.ZZ
4,697,090 001.426500 ZZ.ZZ
4,697,090 001.123500 ZZ.ZZ4,697,090$ 4,697,090$
Page 11 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month August/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
(208,659.00) 417100
DJ 143 Incentive & Stock Comp To record estimated 2014 officer incentive compensation.(81,146.00) 920000
(289,805.00) 232380
(289,805.00)$ (289,805.00)$
Prepared by:Project & Fixed Asset Accounting - Teresa Nanny
There are no unusual journal entries
Prepared by:Resource Accounting - John Wilcox 4171
There are no unusual journal entries
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
There are no unusual journal entries
-$ -$
Page 12 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month September/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
(217,353.00) 417100
DJ 143 Incentive & Stock Comp To record estimated 2014 officer incentive compensation.(84,527.00) 920000
(301,880.00) 232380
(301,880.00)$ (301,880.00)$
NSJ 01 2013 Return to Accrual To true up book taxes to the 2013 filed tax return 265,020.00 190xxx(43,141.00) 21404030,370,168.00 236000
(31,960,418.00) 282xxx
(374,360.00) 283xxx
30,327,027.00 409xxx
(31,684,177.00) 410xxx
(385,581.00) 411xxx(1,742,731.00)$ (1,742,731.00)$
NSJ 06 Pending Funding Expense To accrue for the 2015 Pension Funding Projection (2,827,062.00) 190150(2,827,062.00) 410100
(2,827,062.00)$ (2,827,062.00)$
NSJ 16 Restricted Stock Grants Adjustment To transfer the director & officer restricted stock from a non operating project (674,445.30) 417110
to an operating project 674,445.30 920000-$ -$
NSJ 18 Retro Union Pay Accrual To accrue for the union contract increase. Retro Pay 4/2014-9/2014 @ a 3%395,524.47 107xxxincrease per Terry Bushnell (364,747.32) 920000
(760,271.79) 184054
(364,747.32)$ (364,747.32)$
NSJ 24 2013 State Tax Return to Accrual To true up book taxes to the 2013 filed state tax returns 1,249,391.00 409100
1,249,391.00 2360501,249,391.00$ 1,249,391.00$
NSJ 25 Stock Repurchase Adj-Q3 To adjust equity accounts for the stock repurchase activity in the third quarter 685,106.57 214xxx
(294,531.91) 211000
30,168,372.29 216050
(30,558,946.95) 201000
-$ -$
NSJ 29 & NSJ 32 IRS Repairs Project To record an estimated accrual for the IRS repairs project.(50,000,000.00) 28300050,000,000.00 236000-$ -$
NSJ 30 2013 Idaho Earnings DFIT To accumulate deferred taxes on journal NSJ 020 (28,945.28) 190xxx
(28,945.28) 410100
(28,945.28)$ (28,945.28)$
Page 13 of 21
Staff_PR_138 Attachment A
Month September/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
Prepared by:Project & Fixed Asset Accounting - Teresa Nanny
There are no unusual journal entries
Prepared by:Resource Accounting - John Wilcox 4171
NSJ 012 Wanapum 2014 Repair Costs Accrual To accrue for the costs associated with Avista's share of the Wanapum Dam
does in Q1 2015.(580,000.00) 242090 ZZ.ZZ
(580,000.00)$ (580,000.00)$
NSJ019 Idaho 2014 Earnings Test Our Idaho earnings are estimated to exceed our allowed rate of equity of 9.8%. (3,079,934.00) 449100 ED.ID
As such, we need to reserve for 50% of the over-earnings. (913,826.00) 496100 GD.ID
(3,079,934.00) 229000 ED.IDIncludes tax impact.(913,826.00) 229000 GD.ID1,077,976.90 410100 ED.ID319,839.10 410100 GD.ID
1,077,976.90 190449 ED.ID
319,839.10 190449 GD.ID
(2,595,944.00)$ (2,595,944.00)$
DJ 400 Colstrip Fuel True-up Colstrip fuel inventory and expense (504,568.00) 501140 ED.AN(504,568.00) 151120 ZZ.ZZ
(504,568.00)$ (504,568.00)$
NSJ 020 2013 Idaho Earnings Test Balance Trasnfer Tranfer of 2013 Idaho Electric and Gas Earnings Test and Gas DSM 3,914,398.00 229000 ED.ID
balances per IPUC Order #33130 AVU E 14-05 (3,201,000.00) 254229 ED.ID(713,398.00) 182386 ED.ID443,735.00 229000 GD.ID630,682.83 242600 GD.ID
(1,074,417.83) 254229 GD.ID
-$ -$
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
Page 14 of 21
Staff_PR_138 Attachment A
Month September/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
on Sep. 30th in relation to sale of Ecova 29,174,379 200.211000 ZZ.ZZ
(130,000,000) 200.233500 ZZ.ZZ
130,000,000 001.145000 ZZ.ZZ
(130,000,000) 001.123120 ZZ.ZZ-$ -$
Page 15 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month October/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
DJ 143 Incentive & Stock Comp To record estimated 2014 officer incentive compensation.(199,965.11) 417100
(77,764.71) 920000
(277,729.82) 232380(277,729.82)$ (277,729.82)$
Prepared by:Project & Fixed Asset Accounting - Teresa Nanny
There are no unusual journal entries
Prepared by:Resource Accounting - John Wilcox 4171
DJ 400 Colstrip Fuel True-up Colstirp fuel inventory and expense 590,297.00 501140 ED.AN590,297.00 151120 ZZ.ZZ
590,297.00$ 590,297.00$
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
DJ910 Subs NR Plum Energy drew additional $500k on LOC from Salix. Current loan balance (500,000) 200.131160 ZZ.ZZ
stands at $1.2M. LOC limit is $2M. Plum is making month interest pmts.500,000 200.146400 ZZ.ZZ
(500,000) 400.146290 ZZ.ZZ500,000 400.124820 ZZ.ZZ-$ -$
NSJ015 TROVE Trove was in default of loan with Avista Development. They went through a 185,553 260.124150 ZZ.ZZ
recapitalization and loan was converted to equity as of 10/28. As part of 185,553 260.923000 ZZ.ZZ
cancelled indebtedness, Avista Development reclassed legal costs previously 50,778 260.124150 ZZ.ZZ
expensed, and trued up interest calculated on loan. Also contributed $66k cash 50,778 260.419000 ZZ.ZZto Gridglo which went toward cancelled indebtedness. (Total cancelled (65,641) 200.131160 ZZ.ZZindebtedness $940k).65,641 200.146150 ZZ.ZZ(65,641) 260.146290 ZZ.ZZ
65,641 260.124150 ZZ.ZZ
236,331$ 236,331$
Page 16 of 21
Staff_PR_138 Attachment A
Month October/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
Development committed $4M, of which $940k was cancelled indebtedness.254,800 200.146150 ZZ.ZZ
The remaining $3M will be wired qtrly over a period of 3 years. This was (254,800) 260.146290 ZZ.ZZ
the first qtrly payment.254,800 260.124150 ZZ.ZZ- -
Page 17 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month November/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
DJ 143 Incentive & Stock Comp To record estimated 2014 officer incentive compensation.(208,659.00) 417100
(81,146.00) 920000
(289,805.00) 232380(289,805.00)$ (289,805.00)$
Prepared by:Project & Fixed Asset Accounting - Teresa Nanny
There are no unusual journal entries for Projects & Fixed Asset Accounting
Prepared by:Resource Accounting - John Wilcox 4171There are no unusual journal entries for Resource Accounting
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
There are no unusual journal entries for Subsidiary Accounting
Page 18 of 21
Staff_PR_138 Attachment A
Listing of unusual journals and items of interest to be prepared monthly by each team within Corp. and the Utility.
Includes all unusual entries that exceed $100K pretax income and other balance sheet items of interest.
** Tax entries are designated by a ** after the Journal #.
Month December/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service Sheet Impact Statement Impact Account Jurisdiction
Debit / (Credit)Increase/(Decrease)
Prepared by:Corporate Accounting - Jenny McCauley ext.2303
DJ 123 & DJ 140 Reversed off the Section 199 manufacturing deduction of 3.9m because we elected
to take bonus depreciation of 112m
DJ 143 NSJ 33 Incentive & Stock Comp To record estimated 2014 officer incentive compensation.(156,741.00) 417100(311,985.00) 920000(12,783.00) 107xxx
(455,943.00) 232380
(468,726.00)$ (468,726.00)$
NSJ 01 Year End Accrual To accrue for invoices not received in 2014 but services finished in 2014 2,218,540.55 O&M
11,567,519.32 Capital13,786,059.87$
NSJ 09 Stock Repurchase Adj Q4 To adjust equity accounts for the stock repurchase activity in the 4th quarter 56,008.10 214040270,921.51 214050
77,656.83 214060
(142,937.50) 214000
(46,034.88) 214010
(92,693.93) 211000
9,201,537.49 216050(9,324,457.62) 201000-$ -$
NSJ 14 Retro Union Pay To accrue for agreed upon union contract (169,250.68) 107110
(22,426.19) 107500
213,591.00 920000
213,591.00$ 213,591.00$
External costs capitalized, internal costs expensed (28,632.00) 236050
(363,907.00) 236000
(363,907.00) 409210
(392,539.00)$ (392,539.00)$
(54,076,037.00) 282900(54,076,037.00)$ (54,076,037.00)$
NSJ 24 IRS Repairs Project Adj To reverse NSJ 29 Repairs project & NSJ IRS Repairs Project Adj from Sept 50,000,000.00 283000
(50,000,000.00) 236000
-$ -$
Page 19 of 21
Staff_PR_138 Attachment A
Month December/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
Oregon BETC figure is from our internal tracking worksheet for remaining 331,138.00 190010
inernally generated BETCs beyond the end of the year. Additions of ID ITC 1,056,543.00 182316
assumed to be equal (878,238.00) 283005
(178,305.00) 283010(1,631,014.00) 254005(331,138.00) 254010-$ -$
Manual #4 Pension & Benefit 2014 Adjustment The amounts in accumulated other comprehensive income expected to (69,386,639.00) 228321
be recognized as components of net periodic benefit cost over the fiscal year that (18,282,191.00) 228301
follows the most recent annual statement of financial position presented, showing (3,818,367.00) 228311
separately the net gain or loss, net prior service cost or credit, and net transition (513,580.00) 228331
asset or obligation. Separately, the net gain or loss and net prior service cost or (199,994.00) 228351credit recognized in other comprehensive income for the period pursuant to 6,310,150.00 219100paragraphs 25 and 29 of FASB 87 and paragraphs 52 and 56 of FASB 106, as (2,208,552.00) 219100amended, and reclassification adjustments of other comprehensive income for 32,270,270.00 190151
the period, as those amounts, including amortization of the net transition asset 85,890,623.00 182305
or obligation, are recognized as components of net periodic benefit cost (30,061,720.00) 283151
-$ -$
Prepared by:Project & Fixed Asset Accounting - Teresa Nanny
No Unusual Journals for Project & Fixed Asset Accounting for December 2014
Prepared by:Resource Accounting - John Wilcox 4171
NSJ029 & Manual #3 Idaho 2014 Earnings Test To record Idaho electric and gas refund due to earnings test per Idaho Order (1,319,199.00) 449100 ED.ID
Manual entry due to finalization of PT ratio 832,114.00 496100 GD.ID
(1,319,199.00) 229000 ED.IDIncludes tax impact.832,114.00 229000 GD.ID461,719.80 190449 ED.ID(291,240.30) 190449 GD.ID
461,719.80 410100 ED.ID
(291,250.30) 410100 GD.ID
(316,605.50)$ (316,615.50)$
DJ 469 Kettle Falls Diesel Leak Kettle Falls Generating Station Diesel Leak Investigation/Remediation (250,000.00) 514000 ED.ANLiability accrual (250,000.00) 253135 ED.AN
(250,000.00)$ (250,000.00)$
DJ 431 D&A WA/ID Correction to November 2014 amortization 146,338.92 805110 GD.WA
146,338.92 191000 GD.WA
119,522.06 805110 GD.ID119,522.06 191000 GD.ID
265,860.98$ 265,860.98$
Prepared by:Subsidiary Accounting - Keri Meister ext. 2102
Page 20 of 21
Staff_PR_138 Attachment A
Month December/14
Journal #Title Brief Description Balance Pre-Tax Income FERC Service
Sheet Impact Statement Impact Account JurisdictionDebit / (Credit)Increase/(Decrease)
(108,000) 232380 ZZ.ZZ
(108,000)$ (108,000)$
NSJ016 Ecova Working Capital Adjustment To record Ecova net working capital adjustment (488,055) 421100 ZZ.ZZ(488,055) 174000 ZZ.ZZ170,819 409000 ZZ.ZZ
170,819 236000 ZZ.ZZ
(317,236)$ (317,236)$
NSJ017 Ecova Tax Gain Adjustment To adjust Ecova federal and state tax gain based on updated information.2,263,150 409230 ZZ.ZZ
This journal also reclassed the LT escrow related and associated DFIT to 2,263,150 236050 ZZ.ZZa ST escrow account related to the Ecova sale.486,500 409000 ZZ.ZZ486,500 236000 ZZ.ZZ(12,480,464) 181860 ZZ.ZZ
12,480,464 174000 ZZ.ZZ
4,364,813 283999 ZZ.ZZ
(4,364,813) 236000 ZZ.ZZ
2,749,650$ 2,749,650$
Page 21 of 21
Staff_PR_138 Attachment A