20260612APPLICATION.pdf

RECEIVED
1 ANNI GLOGOVAC June 12, 2026
2 ISB #13010 IDAHO PUBLIC
3 COUNSEL, LEGAL DEPARTMENT UTILITIES COMMISSION
4 AVISTA CORPORATION
5 P.O. BOX 3727, MSC 33
6 1411 EAST MISSION AVENUE
7 SPOKANE, WASHINGTON 99220-3727
8 TELEPHONE: [phone]
9 EMAIL: [e-mail]
10
11
12 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
13
14 )
15 IN THE MATTER OF THE APPLICATION ) CASE NO. AVU-G-26-01
16 OF AVISTA CORPORATION FOR AN )
17 ORDER AUTHORIZING TEMPORARY ) APPLICATION OF AVISTA
18 SUSPENSION OF ITS NATURAL GAS ) CORPORATION FOR CHANGES
19 DEMAND SIDE MANAGEMENT PROGRAMS ) TO SCHEDULE 190
20 )
21
22 I. INTRODUCTION
23 Avista Corporation, doing business as Avista Utilities ("Avista" or the "Company"),
24 at 1411 East Mission Avenue, Spokane, Washington, pursuant to Idaho Code § 61-524
25 and IDAPA 31.01.01, Rules of Procedure (RP), Rule 52 et. seq., of the Idaho Public
26 Utilities Commission ( PUC or "Commission"), hereby respectfully requests that the
27 Commission issue an order authorizing the proposed revisions to the Company's Schedule
28 190, "Natural Gas Efficiency Programs". The purpose of these tariff revisions is to
29 suspend the Company's natural gas demand-side management (DSM) programs due
30 to anticipated low cost-effectiveness resulting from natural gas avoided costs projected
31 within Avista's Integrated Resource Plan (IRP) process. This filing will hereafter be
32 referred to as the "Application".
33 Avista is a utility that provides service to approximately 423,000 retail
34 electric customers and 383,000 natural gas customers in a 30,000 square-mile service territory
covering portions of northern Idaho, eastern Washington, and Oregon. The largest
Application of Avista Corporation Page 1
C 4ftAgki4ybTv d26-01

I by Avista is Spokane, Washington, which is the location of its corporate headquarters. The
2 Company requests that all correspondence related to this Application be directed to:
3 Anni Glogovac Shawn Bonfield
4 Counsel for Regulatory Affairs Sr. Manager, Regulatory Policy& Strategy
5 Avista Corporation Avista Corporation
6 P.O. Box 3727 P.O. Box 3727
7 1411 E. Mission Avenue, MSC 27 1411 E. Mission Avenue, MSC 27
8 Spokane, Washington 99220-3727 Spokane, Washington 99220-3727
9 Telephone: [phone] Telephone: [phone]
10 E-mail: anni.glo og vac(kavistacorp.com E-mail: shawn.bonfield(a),avistacorp.com
11
12 Avista Dockets (Electronic Only) -AvistaDocketskavistacorp.com
13
14 II. BACKGROUND
15 As part of its annual DSM business planning process, Avista looks to its IRP to
16 establish a suite of measures with conservation potential for future years, and to provide the
17 Company with insights into avoided costs for the establishment of cost-effectiveness within its
18 DSM programs. The Company monitors these natural gas avoided costs to optimize and
19 maintain the cost-effectiveness of its natural gas DSM portfolio.
20 In 2023, the Company's 2023 Natural Gas IRP provided early indications of limited
21 cost-effectiveness flexibility into 2024-2025 due to lower avoided costs. While the decline of
22 natural gas avoided costs may mean lower gas supply prices and therefore be good news for
23 consumers of natural gas, these lower avoided costs add complex challenges to a utility's
24 ability to offer a comprehensive natural gas DSM portfolio while still remaining cost effective.
25 In an effort to offset these changes in avoided costs while planning its 2024 DSM efforts, and
26 because the Company's commercial natural gas efficiency programs were experiencing lower-
27 than-expected throughput,Avista focused its natural gas portfolio on residential sector savings
28 and was able to plan for a 2024 program year that would remain cost effective. As savings
29 achievements began to be realized during 2024, however, the Company observed a trajectory
Application of Avista Corporation Page 2
Case No. AVU-G-26-01

I of lower-than-expected cost effectiveness and began discussions with PUC Staff to signal
2 concerns regarding the ability to continue delivering cost-effective natural gas DSM offerings.
3 On August 1, 2024, the Company filed its request for a determination of prudence of its 2022
4 and 2023 natural gas DSM expenses;' Avista's natural gas portfolio received a Utility Cost
5 Test(UCT)ratio of 1.37 for 2022 and 1.01 for 2023, based on verified savings.2
6 In October 2024, Avista again analyzed the cost effectiveness of its natural gas
7 portfolio and observed yet another decline in cost effectiveness. This equated to an
8 approximate 20 percent decrease in the cost effectiveness for the Company's gas portfolio.
9 Based on this examination, the Company took immediate actions to tighten various offerings
10 within the natural gas portfolio in an effort to preserve cost effectiveness despite the reduction
11 in avoided cost and lack of site-specific project throughput becoming increasingly prevalent
12 throughout 2023 and 2024.3 The Company made immediate reductions in the natural gas
13 incentives of several measures and eliminated measures that were no longer cost effective in
14 order to improve the cost effectiveness of its 2025 program year.4 Simultaneously, the
15 Company's Account Executive team pursued outreach efforts to encourage engagement in, and
16 completion of, site-specific projects.
17 As part of Avista's 2022-2023 prudence case, PUC Staff noted within their filed
18 Comments an expectation to halt natural gas DSM programs if Avista finds they cannot be
19 planned as cost-effective, stating that"Staff expects the Company to file to suspend its natural
20 gas programs if the Company believes that it cannot implement cost-effective programs at the
' See Case No.AVU-G-24-03.
2 Ibid,Application at pg.7.
3 See respective Annual Conservation Reports (ACRs)within Case Nos. AVU-G-24-03 for 2023 and AVU-G-
25-09 for 2024.
4 Insulation rebate measures and thermostats were eliminated; window incentives and furnace incentives were
reduced to cost-effective thresholds;non-cost effective measures within Midstream were reduced or eliminated;
and new cost-effective measures were added to midstream,including conveyor broilers and pasta cookers.
Application of Avista Corporation Page 3
Case No. AVU-G-26-01

I time of program planning."' By this time, Avista had already planned a cost-effective DSM
2 portfolio for 2025,and was pursuing further analysis to improve its potential cost-effectiveness
3 for future planning years. This analysis, which utilized billing analyses as a means to estimate
4 furnace measure savings for future cost-effective planning instead of Regional Technical
5 Forum (RTF) baselines, was presented to Commission Staff in June 2025. Avista's 2024
6 prudence application was filed shortly thereafter on August 29, 2025 (Case No. AVU-G-25-
7 09), in which the Company's natural gas program reported a UTC ratio of 1.05.E During the
8 pendency of its 2024 prudence case, the Company continued its planning cycle for the 2026
9 program year, again reducing or eliminating measures that could harm potential cost-
10 effectiveness.7 As part of this planning,Avista incorporated the new natural gas avoided costs
11 from the 2025 IRP, which showed reduced values in avoided costs per therm—in some cases
12 as high as 69% less,with an overall average of 14%less. Even with these lower avoided costs,
13 Avista was hopeful that it could appropriately plan for a cost-effective natural gas program for
14 2026,using the billing analysis methodology noted above.
15 Then, in its final order regarding Avista's 2024 prudence determination, the
16 Commission directed the Company to "make necessary adjustments to the evaluation method
17 of the natural gas furnace measure consistent with the Order to reflect the evaluation history
18 and other baseline sources", and encouraged the Company to"explore possible revisions to its
19 natural gas EE program with its Energy Efficiency Advisory Group to ensure it maintains cost-
20 effectiveness considering the necessary adjustments to the evaluation method for the furnace
21 measure prior to filing to suspend its natural gas program." 8 With this directive, and the
5 Case No.AVU-G-24-03, Comments of the Commission Staff,December 19,2024,pg. 7.
6 See Case No.AVU-G-25-09.
7 Incentives for residential shell measures, such as windows and doors,were reduced;home energy audits were
eliminated;and gas furnace incentives were significantly reduced.
a Case No.AVU-G-25-09,Order No. 36975,pg.4.
Application of Avista Corporation Page 4
Case No. AVU-G-26-01

I associated reduction in potential planned furnace savings (from around 80-85 therms per
2 furnace to approximately 65 therms per furnace, as described below) resulting from the
3 required change in methodology, Avista confirmed that cost-effectiveness could no longer be
4 adequately planned for until such time that avoided costs increased.
5 The Company, having provided updates and/or discussed the issue of natural gas cost
6 effectiveness and the potential need for temporary suspension of its natural gas DSM programs
7 in Idaho with its Energy Efficiency Advisory Group (EEAG) since the issue was initially
8 discovered,9 again brought this subject to the EEAG on May 19, 2026. At that time, Avista
9 informed its EEAG of the final decision to file for suspension of its Idaho residential and
10 commercial natural gas DSM programs in June 2026, and to concurrently set the associated
11 Schedule 191 "Energy Efficiency Rider Adjustment" (DSM Rider) collection rate to
12 $0.00/therm for every rate class. This Application is being made in accordance with that
13 decision.
14
15 III. COST TEST ANALYSIS
16 Avista,in its initial planning for 2026,conducted an optimization analysis on its natural
17 gas efficiency portfolio to create a best-case scenario for cost effectiveness (i.e., maximize
18 UCT). In this analysis, the outcome was dependent on several assumptions, including the per-
19 unit therm savings for various measures. The best case scenario Avista was able to generate
20 with this analysis was a UCT ratio of 1.07;this scenario,however,required a standard per-unit
21 therm savings of 80 therms per natural gas furnace. While this aligned with the billing analysis
22 methodology previously recommended by the Company and its third-party implementor,lo
9 The EEAG discussed this topic in October 2024,March 2025,June 2025,and August 2025.
10 Qualus;this implementor is that same that provided the prior billing analysis evaluation methodology proposed
to PUC Staff during 2025-2026.
Application of Avista Corporation Page 5
Case No. AVU-G-26-01

I after having been directed by the Commission to plan for furnace measures utilizing baseline
2 sources,the implementor recalculated anticipated therm savings for Avista's natural gas DSM
3 program using the Post-Program Regression (PPR) and propensity score matching sampling
4 evaluation methodology recommend by PUC Staff." This change in evaluation methodology
5 lowered the per-unit savings to approximately 65 therms, which forced the optimal case for
6 the portfolio to a maximum of 0.94 UCT. Under these current conditions, barring anomalous
7 participant behavior or the ability to maintain current adoption rates while offering virtually
8 zero incentive, a UCT of one or greater is not possible for Avista to plan, for the remainder of
9 2026 or into the foreseeable future (at minimum, through 2027).
10 The Company remains committed to a continual re-evaluation of the prospects for its
11 natural gas DSM portfolio. Should natural gas costs,technologies or delivery methods change
12 in such a manner to allow for cost-effective opportunities in the future,the Company will move
13 to return all or portions of the natural gas DSM portfolio to the Company's overall energy-
14 efficiency strategy. As provided to its EEAG at its May 19, 2026 meeting, Avista plans to
15 evaluate updated avoided costs from its IRP in 2027 to determine if 2028-2029 program years
16 can be planned as cost-effective with relative certainty. Based on these analyses,the Company
17 will decide if/when to request reinstatement of its natural gas DSM programs.
18
19 IV. PROPOSED TRANSITION OF PROGRAMS
20 Regarding the procedure for temporarily discontinuing these programs, Avista looked
21 to its prior suspension of its natural gas DSM programs — which occurred in 2012, with
22 reinstatement of these programs in 2015 — as precedent.12 As part of this program transition,
11 Case No.AVU-G-25-09, Comments of the Commission Staff,December 19,2024,pgs. 6-10.
12 See Case Nos.AVU-G-12-03 and AVU-G-12-06 for suspension and AVU-G-15-03 for reinstatement.
Application of Avista Corporation Page 6
Case No. AVU-G-26-01

I the Company must manage outstanding contractual obligations, and existing rebate offers in
2 the marketplace while ramping programs down in a way that allows the market to absorb these
3 changes. Additionally, while a notable difference in the temporary suspension of natural gas
4 programs that occurred over a decade ago, the Company sees value for Idaho customers in
5 maintaining its connection to the regional market transformation efforts of the Northwest
6 Energy Efficiency Alliance (NEEA)while the rest of Avista's natural gas efficiency offerings
7 are paused. Below is a summary of the transitional changes to the natural gas DSM portfolio,
8 which are captured at a high level within the tariff modifications proposed.
9 Site Specific Programs
10 Avista will honor all terms and conditions of contracts and agreements that are fully
11 executed prior to December 31,2026; exceptions to this date are further detailed within
12 the proposed Schedule 190 modifications.
13
14 Residential and Non-Residential Prescriptive Rebate and Bid Programs
15 Customers seeking a rebate for qualified residential and nonresidential equipment may
16 submit rebate applications for equipment purchased on or before December 31, 2026.
17 Customers must send to Avista all required rebate forms and other required
18 documentation for qualifying projects postmarked by January 15, 2027 to be eligible
19 for payment; any requests postmarked after January 15, 2027 will be denied payment.
20 Bids offered through the Business Partner Program must be completed before
21 December 31, 2026.
22
23 Midstream Rebate Program
24 Participating distributors may submit invoices to the program implementer for natural
25 gas equipment purchased on or before December 31, 2026. Final payment to the
26 midstream vendor for any Idaho gas equipment with a 2026 distributor invoice will be
27 made on or before May 15, 2027.
28
29 NEEA
30 The Company proposes to continue participation in NEEA's natural gas portfolio during
31 the time the remainder of its natural gas portfolio is suspended. Avista's participation in
32 NEEA's market transformation efforts has proven to be a highly cost-effective addition to
33 Avista's natural gas portfolio. The Company believes it to be in Idaho customers' best
34 interest to remain in the partnership due not only to the cost-effective nature of this
35 partnership but also given the longer term development timing of market transformation
36 activities. As part of its EEAG collaboration regarding the suspension of its natural gas
37 programs, NEEA representation noted an observation that longer planning cycles are a
38 recognized feature of upstream market development, meaning that Avista's pause in
39 natural gas incentives could have lasting impacts for NEEA. More specifically,
Application of Avista Corporation Page 7
Case No. AVU-G-26-01

I manufacturers and other upstream market actors often plan production facilities, supply
2 chains, and product offerings on a two- to five- year horizon. In instances where utility
3 incentive programs like Avista's are expected to support these market strategies,disruption
4 or discontinuation of these programs can materially affect planning assumptions, increase
5 market uncertainty,or alter product mix decisions.Resultingly,discontinuation of program
6 support may produce effects that persist for several years before adjustments or
7 reestablishment of prior activity levels is possible. With these insights in mind, Avista is
8 proposing within this Application to continue funding NEEA while the rest of its natural
9 gas energy efficiency offerings are paused. Given the currently overfunded DSM Rider
10 balance13 and the contracted amount of annual NEEA expenditures,14 existing balances
11 are sufficient to cover this continuation.
12 Limited Income Program
13 All existing 2026 Community Action Partnership (CAP) contracts with natural gas
14 incentives will be honored. The program will be suspended on December 31, 2026, and all
15 invoices for work completed on or before December 31, 2026 shall be submitted to the
16 Company by January 31, 2027.
17
18 Due solely to its lack of cost-effectiveness under the UCT, the Company is not requesting
19 to retain its low-income weatherization program throughout its natural gas program
20 suspension timeframe. However, Avista would like to emphasize the incredibly positive
21 impact of its weatherization program on some of Idaho's most vulnerable customers.
22 Although limited income programs are not cost effective by the three of four cost tests
23 (TRC, UCT, RIM), the program had a strong Participant Cost Test (PCT) ratio of 1.26 in
24 2025. The program therefore holds significant benefits for customers who participate in the
25 program by stabilizing energy bills and enhancing housing security. The Company also
26 recognizes that suspension of its natural gas weatherization funding will have a significant
27 and negative impact on the program overall. In 2025, $476,684 (36%) of the $1,318,685 in
28 incentives paid through the program were spent on natural gas low income weatherization.
29 Of the 100 homes weatherized that year, 48 homed (48%) were funded under the natural
30 gas portfolio. Given the heavy participation last year and the clear benefits of the program
31 for the most vulnerable individuals and families in Idaho, the Company considered
32 proposing to continue to operate its weatherization program on a limited basis in 2027 and
33 2028. However,the current DSM Rider balance would not be high enough to support both
34 NEEA and weatherization through 2027 (in addition to the costs incurred throughout the
35 remainder of 2026 and into 2027 as Avista's natural gas DSM programs conclude) and
36 Avista could not justify the continuation of a non-cost effective offering which would
37 ultimately result in an underfunded DSM Rider balance.
38
39 Avista will implement a coordinated and timely communications strategy to notify
40 participating trade allies, customers, and other affected stakeholders of the discontinuation of
13 DSM Rider balance at the end of April was nearly$2.3 million overfunded.
14 The NEEA contracted funding share for Avista is approximately$1.3 million for the 2025-2029 funding cycle,
or$270,010 annualized.
Application of Avista Corporation Page 8
Case No. AVU-G-26-01

I Idaho gas-only offerings described above. The Company is cognizant of the need to
2 communicate this information in a manner that, to the extent possible, maintains trust in the
3 market while balancing timely and prudent expenditures of the remaining tariff balance.
4 Communications will be designed to provide clear notice of program suspension timelines,
5 applicable project completion and application deadlines,and limitations on incentive eligibility
6 following the effective suspension date. All program-specific information related to natural
7 gas efficiency on Avista's website and related marketing collateral will be updated, as
8 appropriate, in coordination with the sunsetting of applicable gas program measures.
9 For site-specific and Pay-for-Performance(P4P)programs,Avista Account Executives
10 (AEs) will serve as the primary customer contacts during the transition period. AEs will
11 proactively communicate with customers who are considering or developing new natural gas
12 efficiency projects to ensure such customers are informed of the applicable program sunset
13 provisions, including the requirement that all site-specific projects must be contracted no later
14 than December 31, 2026. Upon Commission approval for the September 1,2026 effective date
15 proposed within this filing, customers will be notified through a message on the Company
16 website beginning 120 days prior to the anticipated program suspension date of December 31,
17 2026.
18 For residential and nonresidential prescriptive programs, the same website notice
19 described above will be utilized.Program suspension information will also appear on all rebate
20 forms beginning in September. Avista will notify all participating trade allies, including
21 contractors participating in Idaho residential and commercial natural gas efficiency programs,
22 through direct electronic mail (email) communication. Such notice will advise that all Idaho
23 residential and commercial gas-only rebate programs will sunset and identify all applicable
24 program deadlines and transition requirements. Avista anticipates issuing a summary
Application of Avista Corporation Page 9
Case No. AVU-G-26-01

I notification letter no later than ninety (90) days prior to the anticipated December 31, 2026
2 suspension date. Additional program guidance and implementation updates may be provided
3 as necessary to ensure consistent administration of the program wind-down.
4 Honoring the same 120-day notification timeline proposed for all other programs,
5 contractors and distributors will be notified of the temporary discontinuation of Avista's
6 midstream program in September. This information will be shared through in-person visits,
7 email and the website.
8 Lastly,the Company will notify CAP Lewiston of this Application concurrent with the
9 date of filing. The Company will work closely with CAP to determine the best method for
10 notifying qualifying customers of the decision to suspend natural gas weatherization offerings
11 through Avista.
12
13 V. SCHEDULE 191 RATE ADJUSTMENT
14 In alignment with these requested revisions to its Schedule 190 to suspend its natural
15 gas DSM programs, the Company will seek modifications to its DSM Rider Schedule 191, to
16 decrease the collection rate of the funds collected in support of natural gas DSM programs to
17 $0.00/therm for every rate class, during the third quarter of 2026. To allow for more
18 streamlined alignment of customer noticing procedures (and therefore less confusion for
19 customers),this rate adjustment request is not being made concurrently with this Application,
20 and will instead be filed simultaneously with the annual rate adjustments for several other
21 tariffs, which Avista files each year with a requested November 1, 2026 effective date.
22
23
24
Application of Avista Corporation Page 10
Case No. AVU-G-26-01

I VI. CUSTOMER NOTIFICATION OF TARIFF REVISIONS
2 Notice to the public of the proposed revisions, pursuant to IDAPA 31.21.02.102, will
3 be given simultaneously with the filing, by posting of the Application to the Company's
4 website.
5
6 VII. CONCLUSION AND REOUEST FOR RELIEF
7 In conclusion, Avista respectfully requests that the Commission approve its proposed
8 revisions to the Company's DSM Schedule 190, resulting in the temporary suspension of
9 Avista's natural gas energy efficiency programs, with an effective date of September 1,2026.
10 If approved as requested, the Company will then be able to provide adequate notice to its
11 customers of the impending suspension of programs by the end of 2026. Avista also requests
12 this Application be processed under the Commission's Modified Procedure Rules through the
13 use of written comments.
14 Dated this 12th day of June 2026.
15 AVISTA CORPORATION
16
17 By
18 Patrick Ehrbar
19 Director of Regulatory Affairs
20 Avista Corporation
Application of Avista Corporation Page 11
Case No. AVU-G-26-01

Fourth Revision Sheet 190
Canceling
I.P.U.C. No.27 Third Revision Sheet 190
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 190
NATURAL GAS EFFICIENCY PROGRAMS
IDAHO
1. AVAILABILITY
The services described herein are available to qualifying residential, commercial, and
industrial, retail natural gas distribution customers of Avista Corporation for the purpose
of promoting the efficient use of natural gas. Customers receiving natural gas distribution
service provided under special contract and/or customers receiving natural gas services
not specified under Tariff Schedule 191 (Natural Gas Efficiency Rider Adjustment)are not
eligible for services contained in this schedule unless specifically stated in such contract
or other service agreement. The Company may provide partial funding for the installation
of natural gas efficiency measures and may provide other services to customers for the
purpose of identification and implementation of cost effective natural gas efficiency
measures as described in this schedule. Facilities-based services are available to owners
of facilities and also may be provided to tenants who have obtained appropriate owner
consent.
Assistance provided under this schedule is limited to end uses where natural gas is or
would be the energy source and to measures which increase the efficient use of natural
gas. Assistance may take the form of monetary incentives or non-monetary incentives, as
further defined within this tariff. The acquisition of resources is cost-effective as defined
by a Utility Cost Test (UCT) as a portfolio. Customer participation under this schedule
shall be based on eligibility requirements contained herein.
Effective December 31, 2026, natural gas efficiency programs, incentives and rebates
are available only for projects that meet the following conditions:
A. Site Specific Programs
1) The Company will honor all terms and conditions of contracts and
agreements that are fully executed prior to December 31, 2026. Such
contracts and agreements must be signed by both the Company and the
Customer.
2) Natural gas energy efficiency projects, proposed by the customer to Avista
prior to December 31, 2026, but without fully executed contracts, will be
honored by the Company under the following conditions:
i. The Company has already conducted an analysis of a proposed
natural gas energy efficiency measure. If the Company has not
already conducted an analysis of a proposed natural gas energy
efficiency measure, customers seeking incentive funding will
submit on overview of their proposed natural gas energy efficiency
project to the Company in writing or via email by December 31,
2026.
Issued June 12, 2026 Effective September 1, 2026
Issued by Avista Corporation
By Patrick Ehrbar, Director of Regulatory Affairs
�J) -U4 -

Seventh Revision Sheet 190A
Canceling
I.P.U.C. No.27 Sixth Revision Sheet 190A
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 190 — continued
NATURAL GAS EFFICIENCY PROGRAMS - IDAHO
ii. All material documentation required for Avista to conduct an
analysis to determine energy efficiency savings and potential
incentive funding must be received by the Company by January 15,
2027. The Company has the sole discretion to determine if such
documentation is sufficient for analysis, and if the documentation is
not sufficient, will reject the project from incentive funding
consideration.
iii. Customers who wish to proceed with any natural gas energy
efficiency measure which has been evaluated by the Company
subject to the terms and conditions of this tariff must sign an energy
efficiency agreement with the Company by January 15, 2027.
iv. Customers must complete any contracted projects by January 15,
2028, unless otherwise agreed to in certain contracts executed
prior to December 31, 2026.
B. Residential and Non-Residential Prescriptive Rebate or Bid Programs
1) Customers seeking a rebate for qualified residential and nonresidential
equipment may submit rebate applications for equipment purchased on or
before December 31, 2026. Customers must send to Avista all required
rebate forms and other required documentation for qualifying projects
postmarked by January 15, 2027 to be eligible for payment; any requests
postmarked after January 15, 2027 will not be eligible for payment.
2) The business partner program will end on December 31. 2026. Customers
will no longer be able to schedule appointments nor receive bids from
contractors after that date.
C. Midstream Rebate Program
1) Participating distributors may submit invoices to the program implementer
for natural gas equipment purchased on or before December 31, 2026.
Final payment to the midstream vendor for any Idaho gas equipment with
a 2026 distributor invoice will be made on or before May 15, 2027.
D. Limited Income Program
1) All existing 2026 Community Action Partnership contracts with natural gas
incentives will be honored. The program will be suspended on December
31, 2026, and all invoices for work completed on or before December 31,
2026 shall be submitted to the Company by January 31, 2027.
E. Market Transformation
1) The Company will continue to fund programs or services supporting or
enhancing local, regional or national natural gas efficiency market
transformation efforts, as described within this tariff.
Issued June 12, 2026 Effective September 1, 2026
Issued by Avista Corporation
By Patrick Ehrbar, Director of Regulatory Affairs
�J) -U4 -

Fifth Revision Sheet 190B
Canceling
I.P.U.C. No.27 Fourth Revision Sheet 190B
AVISTA CORPORATION
d/b/a Avista Utilities
SCHEDULE 190 — continued
NATURAL GAS EFFICIENCY PROGRAMS — IDAHO
2. ELIGIBLE CUSTOMER SEGMENTS
All customers in all customer segments to whom this tariff is available are eligible for
participation in natural gas efficiency programs developed in compliance with this tariff.
3. MEASURES
Only natural gas efficiency measures with verifiable energy savings are eligible for
assistance. Measure eligibility may not necessarily apply to all customer segments. Final
determination of applicable measures will be made by the Company
4. FUNDING AND NONMONETARY ASSISTANCE
4.1 Funding
The Company shall offer incentives for projects based upon the incremental capital
cost associated with the energy efficiency of the project. Energy savings are calculated
using the current energy rates.
The Company shall pay an incentive up to a maximum of the incremental measure
cost. The Company shall make adjustments to the percent of incremental cost paid to
attempt to obtain the greatest energy savings at the lowest cost.
Low income measures that have a Total Resource Cost (TRC) of 1.0 or higher are
incentivized at 100% of the project cost. For measures that have a TRC of less than 1,
the project is incentivized at an amount equal to the present value of avoided cost.
Incentives for efficiency measures within the following categories shall not exceed
100% of the project cost:
4.1.1 Energy efficiency programs delivered by community action agencies
contracted by the Company to serve Low Income or vulnerable
customer segments including agency administrative fees and health
and human safety measures;
4.1.2 Low-cost natural gas efficiency measures with demonstrable energy
savings (e.g. rooftop unit service);
4.1.3 Programs or services supporting or enhancing local, regional or
national natural gas efficiency market transformation efforts.
4.1.4 Prescriptive programs are guided by the typical application of that
measure in accordance with the previously defined incentive structure.
Incentive levels for these programs are based on market conditions at
the time of the program design and are not dependent on actual project
cost relative to incentive caps. Incentives shall not exceed project costs.
Issued June 12, 2026 Effective September 1, 2026
Issued by Avista Corporation
By Patrick Ehrbar, Director of Regulatory Affairs
�J) -U4 -

I.P.U.C. No.27 Original Sheet 190C
AVISTA CORPORATION
d/b/a Avista Utilities
SCHEDULE 190 — continued
NATURAL GAS EFFICIENCY PROGRAMS — IDAHO
Avista Corporation will actively pursue natural gas efficiency opportunities that may
not fit within the prescribed services and simple pay-back periods described in this tariff.
In these circumstances the customer and Avista Corporation will enter into a site specific
services agreement.
5. BUDGET & REPORTING
The natural gas efficiency programs defined within this tariff will be funded by
surcharges levied within Schedule 191. The Company will manage these programs to
obtain resources that are cost-effective and achievable through utility intervention.
Schedule 191 will be reviewed annually and revised as necessary to provide adequate
funding for natural gas efficiency efforts.
6. GENERAL RULES AND PROVISIONS
Service under this schedule is subject to the General Rules and Provisions contained
in this tariff and is limited to facilities receiving natural gas service from the Company.
All installations and equipment must comply with all local code and permit
requirements applicable and be properly inspected, if required, by appropriate agencies.
The Company may establish specifications regarding any natural gas efficiency
measures and modifications to be effected under this schedule and may conduct
inspections to insure that such specifications are met.
Issued June 12, 2026 Effective September 1, 2026
Issued by Avista Corporation
By Patrick Ehrbar, Director of Regulatory Affairs
�J) -U4 -

Fourth Revision Sheet 190
Canceling
I.P.U.C. No.27 Third Revision Sheet 190
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 190
NATURAL GAS EFFICIENCY PROGRAMS
IDAHO
1. AVAILABILITY
The services described herein are available to qualifying residential, commercial, and
industrial, retail natural gas distribution customers of Avista Corporation for the purpose
of promoting the efficient use of natural gas. Customers receiving natural gas distribution
service provided under special contract and/or customers receiving natural gas services
not specified under Tariff Schedule 191 (Natural Gas Efficiency Rider Adjustment) are not
eligible for services contained in this schedule unless specifically stated in such contract
or other service agreement. The Company may provide partial funding for the installation
of natural gas efficiency measures and may provide other services to customers for the
purpose of identification and implementation of cost effective natural gas efficiency
measures as described in this schedule. Facilities-based services are available to owners
of facilities, and also may be provided to tenants who have obtained appropriate owner
consent.
Assistance provided under this schedule is limited to end uses where natural gas is or
would be the energy source and to measures which increase the efficient use of natural
gas. Assistance may take the form of monetary incentives or non-monetary incentives, as
further defined within this tariff. The acquisition of resources is cost-effective as defined
by a Utility Cost Test (UCT) as a portfolio. Customer participation under this schedule
shall be based on eligibility requirements contained herein.
Effective December 31, 2026, natural gas efficiency programs, incentives and rebates
are available only for projects that meet the following conditions:
A. Site Specific Programs
1) The Company will honor all terms and conditions of contracts and
agreements that are fully executed prior to December 31, 2026. Such
contracts and agreements must be signed by both the Company and the
Customer.
2) Natural gas energy efficiency protects, proposed by the customer to Avista
prior to December 31, 2026, but without fully executed contracts, will be
honored by the Company under the following conditions:
i. The Company has already conducted an analysis of a proposed
natural gas energy efficiency measure. If the Company has not
already conducted an analysis of a proposed natural gas energy
efficiency measure, customers seeking incentive funding will
submit on overview of their proposed natural gas energy efficiency
project to the Company in writing or via email by December 31,
2026.
Issued June 12, 2026 Effective September 1, 2026
Issued by Avista Corporation
By Patrick Ehrbar, Director of Regulatory Affairs

Seventh Revision Sheet 190A
Canceling
I.P.U.C. No.27 Sixth Revision Sheet 190A
AVISTA CORPORATION
dba Avista Utilities
SCHEDULE 190 — continued
NATURAL GAS EFFICIENCY PROGRAMS - IDAHO
ii. All material documentation required for Avista to conduct an
analysis to determine energy efficiency savings and potential
incentive fundinq must be received by the Company by January 15,
2027. The Company has the sole discretion to determine if such
documentation is sufficient for analysis, and if the documentation is
not sufficient, will reiect the proiect from incentive funding
consideration.
iii. Customers who wish to proceed with any natural gas energv
efficiency measure which has been evaluated by the Company
subject to the terms and conditions of this tariff must sign an energy
efficiency greement with the Company by January 15, 2027.
iv. Customers must complete any contracted proiects by January 15,
2028, unless otherwise agreed to in certain contracts executed
prior to December 31, 2026.
B. Residential and Non-Residential Prescriptive Rebate or Bid Programs
1) Customers seeking a rebate for qualified residential and nonresidential
equipment may submit rebate applications for equipment purchased on or
before December 31, 2026. Customers must send to Avista all required
rebate forms and other required documentation for qualifying proiects
postmarked by January 15, 2027 to be eligible for payment; any requests
postmarked after January 15, 2027 will not be eligible for payment.
2) The business partner program will end on December 31. 2026. Customers
will no longer be able to schedule appointments nor receive bids from
contractors after that date.
C. Midstream Rebate Program
1) Participating distributors may submit invoices to the program implementer
for natural gas equipment purchased on or before December 31, 2026.
Final payment to the midstream vendor for any Idaho gas equipment with
a 2026 distributor invoice will be made on or before May 15, 2027.
D. Limited Income Program
1) All existing 2026 Community Action Partnership contracts with natural gas
incentives will be honored. The program will be suspended on December
31, 2026, and all invoices for work completed on or before December 31,
2026 shall be submitted to the Company by January 31, 2027.
E. Market Transformation
1) The Company will continue to fund programs or services supporting or
enhancing local, regional or national natural gas efficiency market
transformation efforts, as described within this tariff.
Issued June 12, 2026 Effective September 1, 2026
Issued by Avista Corporation
By Patrick Ehrbar, Director of Regulatory Affairs

Third Revision Chen+ 49O
.P.I I Za �esen,�--Rev cina,vn-Srhree T9A
dh.; Avist.; I Ifili+ins
SCHEDULE 190 —continued
NATURAL GAS EFFICIENCY PROGRAMS — IDAHO
2. ELIGIBLE CUSTOMER SEGMENTS
All customers in all customer segments to whom this tariff is available are eligible for
participation in natural gas efficiency programs developed in compliance with this tariff.
3. MEASURES
Only natural gas efficiency measures with verifiable energy savings are eligible for
assistance. Measure eligibility may not necessarily apply to all customer segments. Final
determination of applicable measures will be made by the Company:
issued QGte;er26, 204 5 €ffestive january 4, 201
issuer! by A"ista Gor oratio
B , Kell ,Ner w eed \/ine_President, State and Federal Re letin

Sixth Revision Sheet -90
'kf�:'e.2a 1=-ffifth Revision 90
d/h/e Avmsta Utilities
GHEDULi E non—€@"*' "^d
nnl�iTUonI�, ECCI Enlry PROGR MS IDAHO
4. FUNDING AND NONMONETARY ASSISTANCE
4.1 Funding
The Company shall offer incentives for projects based upon the incremental capital
cost associated with the energy efficiency of the project. Energy savings are calculated
using the current energy rates.
The Company shall pay an incentive up to a maximum of the incremental measure
cost. The Company shall make adjustments to the percent of incremental cost paid to
attempt to obtain the greatest energy savings at the lowest cost.
Low income measures that have a Total Resource Cost (TRC) of 1.0 or higher are
incentivized at 100% of the project cost. For measures that have a TRC of less than 1,
the project is incentivized at an amount equal to the present value of avoided cost.
Incentives for efficiency measures within the following categories shall not exceed
100% of the project cost:
4.1.1 Energy efficiency programs delivered by community action agencies
contracted by the Company to serve Low Income or vulnerable
customer segments including agency administrative fees and health
and human safety measures;
4.1.2 Low-cost natural gas efficiency measures with demonstrable energy
savings (e.g. rooftop unit service);
issued ju,=e 182019 EffeGtwve Augz;stTLy7TJ
issued by Avmsta LAR'es-
R DatrinL Ehrbar, Dmrentnr of Re u late nff�irc

Fifth Revision Sheet 190B
Canceling
I.P.U.C. No.27 Fourth Revision Sheet 190B
AVISTA CORPORATION
d/b/a Avista Utilities
u�ni i1
WW
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IAIAT' IRnl (`_nC ECCIEAI(`V o�n(_onnne in4�1-18n
4.1.3 Programs or services supporting or enhancing local, regional or
national natural gas efficiency market transformation efforts.
4.i.4 Prescriptive programs are guided by the typical application of that
measure in accordance with the previously defined incentive structure.
Incentive levels for these programs are based on market conditions at
the time of the program design and are not dependent on actual project
cost relative to incentive caps. Incentives shall not exceed project
costs.
SCHEDULE 190 — continued
NATURAL GAS EFFICIENCY PROGRAMS — IDAHO
Avista Corporation will actively pursue natural gas efficiency opportunities that may
not fit within the prescribed services and simple pay-back periods described in this tariff.
In these circumstances the customer and Avista Corporation will enter into a site specific
services agreement.
5. BUDGET & REPORTING
The natural gas efficiency programs defined within this tariff will be funded by
surcharges levied within Schedule 191. The Company will manage these programs to
obtain resources that are cost-effective and achievable through utility intervention.
Schedule 191 will be reviewed annually and revised as necessary to provide adequate
funding for natural gas efficiency efforts.
6. GENERAL RULES AND PROVISIONS
Service under this schedule is subject to the General Rules and Provisions contained
in this tariff and is limited to facilities receiving natural gas service from the Company.
All installations and equipment must comply with all local code and permit
requirements applicable and be properly inspected, if required, by appropriate agencies.
The Company may establish specifications regarding any natural gas efficiency
measures and modifications to be effected under this schedule and may conduct
inspections to insure that such specifications are met.
issued IsQsabmbAir22,12Q2026 er 1, 2026
issued by y*st ^*i"0eEation
By BY Kelly Nerweed VoGe D and F&Mr;a.LCTdr.L.MnFQirector of Regulatory Affairs