20180702Avista to Clearwater_PR_02 - Attachment 6.pdf

Avista's Application to Revise its Electric
and Natural Gas Book Depreciation Rates
Attachment C:Gannett Fleming,Inc.
Depreciation Study
Clearwater PR 02 Attachment 6 Pa e 1 of 713
2016 DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC,GAS AND COMMON PLANT
AS OF DECEMBER 31,2016
Prepared by:
Eannett Fleming
Excellence Delivered As Promised
Clearwater PR 02 Attachment 6 Pa e 2 of 713
AVISTA CORPORATION
Spokane,Washington
2016 DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC,GAS AND COMMON PLANT
AS OF DECEMBER 31,2016
GANNETT FLEMING VALUATION AND RATE CONSULTANTS,LLC
Camp Hill,Pennsylvania
Clearwater PR 02 Attachment 6 Pa e 3 of 713
Eannett Fleming
Excellence Delivered As Promised
February 20,2018
Avista Corporation
1411 Mission Avenue
Spokane,WA 99220-3727
Attention:Ryan Krasselt
Vice President,Controller and Principal Accounting Officer
Ladies and Gentlemen:
Pursuant to your request,we have conducted a depreciation study related to the
electric,gas and common plantof Avista Corporation ("Avista")as of December 31,2016.
The attached report presents a description of the methods used in the estimation of
depreciation,the summary of annual depreciation accrual rates,the statistical support for
the life and net salvageestimates and the detailed tabulations of annual depreciation.
Respectfullysubmitted,
GANNETT FLEMING VALUATION
AND RATE CONSULTANTS,LLC
JOHN J.SPANOS
Senior Vice President
JJS:mle
062869.000
Gannett Fleming Valuation and Rate Consultants,LLC
PO.Box 67100 Harrisburg,PA 17106-7100 207 Senate Avenue Camp Hill,PA 17011
t:717.763.7211 f:717.763.4590
Clearwater_PR_02Attachment 6 www.gfvrc.com Page 4 of 713
TABLE OF CONTENTS
Executive Summary .............................................................................................iii
PART I.INTRODUCTION ......................................................................................I-1
Scope ....................................................................................................................l-2PlanofReport........................................................................................................l-2
Basis of the Study ..................................................................................................I-3Depreciation................................................................................................1-3
Service Life and Net SalvageEstimates......................................................I-4
PART II.ESTIMATION OF SURVIVOR CURVES.................................................11-1SurvivorCurves......................................................................................................11-2lowaTypeCurves........................................................................................11-3RetirementRateMethodofAnalysis...........................................................11-9SchedulesofAnnualTransactionsinPlantRecords...................................11-10ScheduleofPlantExposedtoRetirement...................................................11-13OriginalLifeTable......................................................................................11-15SmoothingtheOriginalSurvivorCurve........................................................II-17
PART III.SERVICE LIFE CONSIDERATIONS.....................................................Ill-1
Field Trips ..............................................................................................................Ill-2ServiceLifeAnalysis..............................................................................................Ill-3
Life Span Estimates.....................................................................................Ill-7
PART IV.NET SALVAGE CONSIDERATIONS ...................................................IV-1SalvageAnalysis....................................................................................................IV-2NetSalvageConsiderations........................................................................IV-2
PART V.CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION.........V-1GroupDepreciationProcedures.............................................................................V-2SingleUnitofPropedy.................................................................................V-2RemainingLifeAnnualAccruals..................................................................V-3AverageServiceLifeProcedure..................................................................V-3CalculationofAnnualandAccruedAmortization....................................................V-4
PART VI.RESULTS OF STUDY ..........................................................................VI-1
Qualification of Results...........................................................................................VI-2DescriptionofDetailedTabulations........................................................................VI-2
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TABLE OF CONTENTS,cont
Table 1.Summary of Estimated Survivor Curves,Net SalvagePercent,Original Cost,Book Depreciation Reserve and Calculated AnnualDepreciationAccruaisRelatedtoElectric,Gas and CommonPlantasofDecember31,2016 ...............................................................VI-4
PART VII.SERVICE LIFE STATISTICS................................................................VII-1ElectricPlant................................................................................................Vil-2GasPlant....................................................................................................VIl-166
Common Plant............................................................................................VII-237Electric,Gas and Common Plant................................................................Vil-242
PART VIII.NET SALVAGE STATISTICS.............................................................VIII-1ElectricPlant...............................................................................................Vill-6GasPlant...................................................................................................Vill-71CommonPlant............................................................................................VIII-84Electric,Gas and Common Plant................................................................VIII-86
PART IX.DETAILED DEPRECIATION CALCULATIONS....................................IX-1ElectricPlant................................................................................................IX-2
Gas Plant.....................................................................................................IX-179CommonPlant.............................................................................................IX-265
DAece
b 13
AVISTA CORPORATION
DEPRECIATION STUDY
EXECUTIVE SUMMARY
Pursuant to Avista Corporation's ("Avista"or "Company")request,Gannett
Fleming Valuation and Rate Consultants,LLC ("Gannett Fleming")conducted a
depreciation study related to Avista's electric,gas and common plantas of December 31,
2016.The purpose of this study was to determine the annual depreciation accrual rates
and amounts for book and ratemaking purposes.
The depreciation rates determined as a result of this study are based on the
straight-linemethod using the average service life ("ASL")procedure and were applied
on a remaining life basis.The calculations were based on attained ages and estimated
average service life and net salvagefor each depreciable group of assets.
Avista's accounting policy has not changed since the last depreciation study was
prepared as of December 31,2010.There have been significant changes to plant in
service and the average service life and net salvageparametershave changed.The
proposed depreciation rates produce basically no overall change for electric,gas and
common plant as of December 31,2016.Specifically,electric plantincreases and gas
and common plant decrease.
Gannett Fleming recommends the calculated annual depreciation accrual rates set
forth herein apply specifically to electric,gas and common plantin service as of December
31,2016 as summarized in Table 1 of the study.Supporting analysis and calculations are
provided within the study.
The study results set forth an annual depreciation expense of $139.5 million when
applied to depreciable plant balances as of December 31,2016.The results are
summarized at the functional level as follows:
SUMMARY OF ORIG1NAL COST,PROPOSED ACCRUAL RATES AND AMOUNTS
ORIGINAL COST
ASOF ACCRUAL ACCRUAL
FUNCTION DECEMBER31,2016 RATE AMOUNT
ELECTRIC PLANT
Steam Production Plant 411,962,349.12 2.26 9,321,676
Hydro Production Plant 592.089,159.46 2.20 13,027,451
Other Production Plant 303.392,106.54 3.56 10,789,716
Transmission Plant 672,496,322.53 2.11 14,157,631
Distribution Plant 1,535.501.855.73 2.66 40,870,599
General Plant 155,704,792.94 5.94 9,256,393
Total Electric Plant 3,671,146,586.32 2.66 97,423,466
GAS PLANT -Washington and Idaho
Natural Gas Storage and Processing Plant 37,071,513.94 1,46 541,795
Distribution Plant 608.975,121.06 2.43 14,768,656
General Plant 22,431,872.86 5.11 1.146,852
Total Gas Plant -Washington and Idaho 668,478,507.86 146 16,457,303
GAS PLANT -Allocated AII
General Plant 4,929,164.53 5.41 266,565
GAS PLANT -Oregon
Natural Gas Storage and Processing Plant 6,109,568.99 1.87 114,231
Distribution Plant 336,838,569.85 2.35 7,907,660
General Plant 10,172,411.66 5.19 527,516
Totaf Gas Plant -Oregon 353,120,550.50 2.42 8,549,407
COMMON PLANT
General Plant 274,868,547.69 6.62 18.193,071
Total Common Plant 274,868,547.69 6.62 18,193,071
UNRECOVEREDRESERVE
Electric Plant -(306,084)
Gas Plant -Washington and Idaho -14,532
Gas Plant -Allocated AII -(17,170)
Gas Plant -Oregon -(68,145)
Common Plant -(1,023,065)
Total Unrecovered Reserve (1,399,932)
Total 4,972,543,356.90 2.83 139,489,080
iv Avista CorporationDecembefggggg13
PART I.INTRODUCTION
ettÆlaming I-1 13
AVISTA CORPORATION
DEPRECIATION STUDY
PART I.INTRODUCTION
SCOPE
This report sets forth the results of the depreciation study for Avista Corporation
("Avista"),to determine the annual depreciation accrual rates and amounts for book
purposes applicable to the original cost of electric,gas and common plantas of December
31,2016.The rates and amounts determined as a result of this study are based on the
straight line remaining life method of depreciation.This report also describes the
concepts,methods and judgmentswhich underlie the recommended annual depreciation
accrual rates related to electric,gas and common plant in service as of December 31,
2016.
The service life and net salvageestimates resulting from the study were based on
informed judgment which incorporated analyses of historical plant retirement data as
recorded through 2016,a review of Company practice and outlook as they relate to plant
operation and retirement,and consideration of current practice in the electric and gas
industry,including knowledgeof service lives and net salvageestimates used for other
electric and gas companies.
PLAN OF REPORT
Part I,Introduction,contains statements with respect to the plan of the report,and
the basis of the study.Part II,Estimation of Survivor Curves,presents the methods used
in the service life analyses.Part Ill,Service Life Considerations,presents the factors and
judgmentutilized in the service life study.Part IV,Net Salvage Considerations,presents
the judgmentutilizedfor the net salvagestudy.Part V,Calculation of Annual and Accrued
Depreciation,describes the procedures used in the calculation of group depreciation.Part
Decembgggg 1ggg13
VI,Results of Study,presents a summary by depreciable group of annual depreciation
accrual rates and amounts,as well as compositeremaining lives.Part Vll,Service Life
Statistics presents the statistical analysis of service life estimates,Part VIII,Net Salvage
Statistics sets forth the statistical indications of net salvagepercents,and Part IX,Detailed
Depreciation Calculations presents the detailed tabulations of annual depreciation.
BASIS OF THE STUDY
Depreciation
Depreciation,in public utility regulation,is the loss in service value not restored by
current maintenance,incurred in connection with the consumption or prospective
retirement of utility plant in the course of service from causes which are known to be in
current operation and against which the utility is not protected by insurance.Among
causes to be given consideration are wear and tear,deterioration,action of the elements,
inadequacy,obsolescence,changes in the art,changes in demand,and the requirements
of public authorities.
Depreciation,as used in accounting,is a method of distributing fixed capital costs,
less net salvage,over a period of time by allocatingannual amounts to expense.Each
annual amount of such depreciation expense is part of that year's total cost of providing
utility service.Normally,the period of time over which the fixed capital cost is allocated
to the cost of service is equal to the period of time over which an item renders service,
that is,the item's service life.The most prevalentmethod of allocation is to distribute an
equal amount of cost to each year of service life.This method is known as the straight-
line method of depreciation.
For most accounts,the annual depreciation was calculated by the straight line
method using the average service life procedure and the remaining life basis.For certain
General Plant accounts,the annual depreciation is based on amortization accounting.
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Both types of calculations were based on original cost,attained ages,and estimates of
service lives and net salvage.
The straight line method,average service life procedure is a commonlyused
depreciation calculation procedure that has been widely accepted in jurisdictions
throughoutNorth America.Gannett Fleming recommends its continued use in this study.
Amortization accounting is used for certain General Plant accounts because of the
disproportionateplantaccounting effort required when compared to the minimal original
cost of the large number of items in these accounts.An explanationof the calculation of
annual and accrued amortization is presented beginning on page V-4 of the report.
Service Life and Net Salvage Estimates
The service life and net salvage estimates used in the depreciation and
amortization calculations were based on informed judgmentwhich incorporated a review
of management'splans,policies and outlook,a general knowledgeof the electric and gas
utility industry,and comparisons of the service life and net salvageestimates from our
studies of other electric and gas utilities.The use of survivor curves to reflect the expected
dispersion of retirement providesa consistent method of estimatingdepreciation for utility
plant.lowa type survivor curves were used to depict the estimated survivor curves for the
plantaccounts not subjectto amortization accounting.
The procedure for estimatingservice lives consisted of compiling historical data
for the plant accounts or depreciable groups,analyzing this history through the use of
widely accepted techniques,and forecasting the survivor characteristics for each
depreciable group on the basis of interpretations of the historical data analyses and the
probable future.The combination of the historical experience and estimates of future
experience yielded estimated survivor curves from which the average service lives were
derived.
PART II.ESTIMATION OF
SURVIVOR CURVES
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PART II.ESTIMATION OF SURVIVOR CURVES
The calculation of annual depreciation based on the straightline method requires
the estimation of survivor curves and the selection of group depreciation procedures.The
estimation of survivor curves is discussed below and the developmentof net salvageis
discussed in later sections of this report.
SURVIVOR CURVES
The use of an average service life for a property group implies that the various
units in the group have different lives.Thus,the average life may be obtained by
determining the separate lives of each of the units,or by constructing a survivor curve by
plottingthe number of units which survive at successive ages.
The survivor curve graphically depicts the amount of property existing at each age
throughoutthe life of an original group.From the survivor curve,the average life of the
group,the remaining life expectancy,the probable life,and the frequency curve can be
calculated.In Figure 1,a typical smooth survivor curve and the derived curves are
illustrated.The average life is obtained by calculating the area under the survivor curve,
from age zero to the maximum age,and dividing this area by the ordinate at age zero.
The remaining life expectancy at any age can be calculated by obtaining the area under
the curve,from the observation age to the maximum age,and dividing this area by the
percent survivingat the observation age.For example,in Figure 1,the remaining life at
age 30 is equalto the crosshatched area under the survivor curve divided by 29.5 percent
survivingat age 30.The probable life at any age is developedby adding the age and
remaining life.If the probable life of the property is calculated for each year of age,the
probable life curve shown in the chart can be developed.The frequency curve presents
the number of units retired in each age interval.It is derived by obtaining the differences
between the amount of property survivingat the beginning and at the end of each interval.
This study has incorporated the use of lowa curves developedfrom a retirement
rate analysis of historical retirement history.A discussion of the concepts of survivor
curves and of the developmentof survivor curves using the retirement rate method is
presented below.
Iowa Type Curves
The range of survivor characteristics usually experienced by utility and industrial
properties is encompassedby a system of generalized survivor curves known as the lowa
type curves.There are four families in the lowa system,labeled in accordance with the
location of the modes of the retirements (or the portion of the frequency curve with the
highest level of retirements)in relationship to the average life and the relative height of
the modes.The left moded curves,presented in Figure 2,are those in which the greatest
frequency of retirement occurs to the left of,or prior to,average service life.The
symmetrical moded curves,presented in Figure 3,are those in which the greatest
frequency of retirement occurs at average service life.The right moded curves,presented
in Figure 4,are those in which the greatestfrequency occurs to the right of,or after,
average service life.The origin moded curves,presented in Figure 5,are those in which
the greatestfrequency of retirement occurs at the origin,or immediatelyafter age zero.
The letter designationof each family of curves (L,S,R or O)represents the location of
the mode of the associated frequency curve with respect to the average service life.The
numbers represent the relative heights of the modes of the frequency curves within each
family.A higher number designatesa higher mode curve.
The lowa curves were developed at the lowa State College Engineering
ExperimentStation through an extensive process of observation and classification of the
ages at which industrial property had been retired.A report of the study which resulted
in the classification of property survivor characteristics into 18 type curves,which
constitute three of the four families,was published in 1935 in the form of the Experiment
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Station's Bulletin 125.These curve types have also been presented in subsequent
ExperimentStation bulletins and in the text,"Engineering Valuation and Depreciation."1
In 1957,Frank V.B.Couch,Jr.,an lowa State Collegegraduate student submitted a
thesis presenting his developmentof the fourth family consisting of the four O type
survivor curves.
Retirement Rate Method of Analysis
The retirement rate method is an actuarial method of deriving survivor curves using
the average rates at which property of each age group is retired.The method relates to
property groups for which aged accounting experience is available and is the method
used to developthe original stub survivor curves in this study.The method (also known
as the annual rate method)is illustrated through the use of an examplein the following
text,and is also explained in several publications,including "Statistical Analyses of
Industrial Property Retirements,"2 "Engineering Valuation and Depreciation,"3 and
"Depreciation Systems."4
The average rate of retirement used in the calculation of the percent surviving for
the survivor curve (life table)requires two sets of data:first,the property retired during a
period of observation,identified by the property's age at retirement;and second,the
property exposedto retirement at the beginning of the age intervals during the same
period.The period of observation is referred to as the experience band,and the band of
years which represent the installation dates of the property exposed to retirement during
the experience band is referred to as the placementband.An exampleof the calculations
used in the developmentof a life table follows.The exampleincludes schedules of annual
'Marston,Anson,Robley Winfrey and Jean C.Hempstead.Engineering Valuation and Depreciation,
2nd Edition.New York,McGraw-Hill Book Company.1953,
2Winfrey,Robley,Statistical Analyses of Industrial Property Retirements.Iowa State College,Engineering Experiment Station,Bulletin 125.1935.
3Marston,Anson,Robley Winfrey,and Jean C.Hempstead,Supra Note 1.4Wolf,Frank K.and W.Chester Fitch.Depreciation Systems.Iowa State University Press.1994.
D ce b
2a (13
aged propedy transactions,a schedule of plantexposedto retirement,a life table and
illustrations of smoothing the stub survivor curve.
Schedules of Annual Transactions in Plant Records
A hypothetical property group is used to illustrate the retirement rate method.This
property group is observed for the experience band 2007-2016 during which there were
placements(or installations)during the years 2002-2016.In order to illustrate the
summation of the aged data by age interval,the data were compiled in the manner
presented in Schedules 1 and 2 on pages 11-11 and II-12.In Schedule 1,year placed and
the year of retirement are shown.The age interval during which a retirement occurred is
determined from this information.In the examplewhich follows,$10,000 of the dollars
invested in 2002 were retired in 2007.The $10,000 retirement occurred during the age
interval between 4½and 5½years on the basis that approximatelyone-half of the amount
of property was installed prior to and subsequentto July 1 of each year.That is,on the
average,property installed during a year is placed in service at the midpointof the year
for the purpose of the analysis.A11 retirements also are stated as occurring at the midpoint
of a one-year age interval of time,exceptthe first age interval which encompasses only
one-half year.
The total retirements occurring in each age interval in a band are determined by
summing the amounts for each transaction year-installationyear combination for that age
interval.For example,the total of $143,000 retired for age interval 4½-5½is the sum of
the retirements entered on Schedule 1 immediatelyabove the stair step line drawn on the
table beginning with the 2007 retirements of 2002 installations and ending with the 2016
retirements of the 2011 installations.Thus,the total amount of 143 for age interval 4½-
5½equals the sum of:
10 +12 +13 +11 +13 +13 +15 +17 +19 +20.
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In Schedule 2,other transactions which affect the group are recorded in a similar
manner.The entries illustrated include transfers and sales.The entries which are credits
to the plantaccount are shown in parentheses.The items recorded on this schedule are
not totaled with the retirements,but are used in developingthe exposures at the beginning
of each age interval.
Schedule of Plant Exposed to Retirement
The developmentof the amount of plantexposedto retirement at the beginning of
each age interval is illustrated in Schedule 3 on page 11-14.The surviving plant at the
beginning of each year from 2007 through 2016 is recorded by year in the portion of the
table headed "Annual Survivors at the Beginning of the Year."The last amount entered
in each column is the amount of new plant added to the group during the year.The
amounts entered in Schedule 3 for each successive year followingthe beginning balance
or addition are obtained by adding or subtracting the net entries shown on Schedules 1
and 2.For the purpose of determining the plant exposedto retirement,transfers-in are
considered as being exposed to retirement in this group at the beginning of the year in
which they occurred,and the sales and transfers-out are considered to be removedfrom
the plantexposed to retirement at the beginning of the followinqyear.Thus,the amounts
of plant shown at the beginning of each year are the amounts of plant from each
placementyear considered to be exposedto retirement at the beginning of each succes-
sive transaction year.For example,the exposures for the installation year 2012 are
calculated in the followingmanner:
Exposuresat age O =amount of addition =$750,000
Exposures at age ½=$750,000 -$8,000 =$742,000
Exposures at age 1½=$742,000 -$18,000 =$724,000
Exposures at age 2½=$724,000 -$20,000 -$19,000 =$685,000Exposuresatage3½=$685,000 -$22,000 =$663,000
11-1 3 DAevce
b 1 3
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For the entire experience band 2007-2016,the total exposures at the beginning of
an age interval are obtained by summingdiagonallyin a manner similar to the summing
of the retirements during an age interval (Schedule 1).For example,the figure of 3,789,
shown as the total exposures at the beginning of age interval 4½-5½,is obtained by
summing:
255+268+284+311 +334+374+405+448+501 +609.
Oriqinal Life Table
The original life table,illustrated in Schedule 4 on page 11-16,is developedfrom
the totals shown on the schedules of retirements and exposures,Schedules 1 and 3,
respectively.The exposures at the beginning of the age interval are obtained from the
corresponding age interval of the exposure schedule,and the retirements during the age
interval are obtained from the corresponding age interval of the retirement schedule.The
retirement ratio is the result of dividing the retirements during the age interval by the
exposures at the beginning of the age interval.The percent surviving at the beginning of
each age interval is derived from survivor ratios,each of which equalsone minus the
retirement ratio.The percent survivingis developedby starting with 100%at age zero
and successively multiplying the percent surviving at the beginning of each interval by the
survivor ratio,i.e.,one minus the retirement ratio for that age interval.The calculations
necessary to determine the percent survivingat age 5½are
as follows:
Percent survivingat age 4½=88.15Exposuresatage4½=3,789,000
Retirements from age 4½to 5½=143,000
Retirement Ratio =143,000 ÷ 3,789,000 =0.0377SurvivorRatio=1.000 -0.0377 =0.9623
Percent surviving at age 5½=(88.15)x (0.9623)=84.83
The totals of the exposures and retirements (columns 2 and 3)are shown for the
purpose of checking with the respective totals in Schedules 1 and 3.The ratio of the total
retirements to the total exposures,other than for each age interval,is meaningless.
SCHEDULE 4.ORIGINAL LIFE TABLE
CALCULATED BY THE RETlREMENT RATE METHOD
Experience Band 2007-2016 Placement Band 2002-2016
(Exposure and Retirement Amounts are in Thousands of Dollars)
Percent
Age at Exposures at Retirements Surviving atBeginningofBeginningofDuringAgeRetirementSurvivorBeginningofIntervalAgeIntervalIntervalRatioRatioAgeInterval
(1)(2)(3)(4)(5)(6)
0.0 7,490 80 0.0107 0.9893 100.000.5 6,579 153 0.0233 0.9767 98.93
1.5 5,719 151 0.0264 0.9736 96.62
2.5 4,955 150 0.0303 0.9697 94.07
3.5 4,332 146 0.0337 0.9663 91.22
4.5 3,789 143 0.0377 0.9623 88.15
5.5 3,057 131 0.0429 0.9571 84.83
6.5 2,463 124 0.0503 0.9497 81.19
7.5 1,952 113 0.0579 0.9421 77.118.5 1,503 105 0.0699 0.9301 72.65
9.5 1,097 93 0.0848 0.9152 67.57
10.5 823 83 0.1009 0.8991 61.84
11.5 531 64 0.1205 0.8795 55.6012.5 323 44 0.1362 0.8638 48.90
13.5 167 26 0.1557 0.8443 42.24
14.5 35.66
Total 44,780 1,606
Column 2 from Schedule 3,Column 12,Plant Exposed to Retirement.
Column 3 from Schedule 1,Column 12,Retirementsfor Each Year.Column 4 =Column 3 Divided by Column 2.
Column 5 =1.0000 Minus Column 4.
Column 6 =Column 5 Multipliedby Column 6 as of the Preceding Age Interval.
g ggg 11-16 DAece
b 13
The original survivor curve is plottedfrom the original life table (column 6,Schedule 4).
When the curve terminates at a percent survivinggreater than zero,it is called a stub
survivor curve.Survivor curves developedfrom retirement rate studies generally are stub
curves.
Smoothinq the Original Survivor Curve
The smoothingof the original survivor curve eliminates any irregularities and
serves as the basis for the preliminary extrapolationto zero percent surviving of the
original stub curve.Even if the original survivor curve is completefrom 100%to zero
percent,it is desirable to eliminate any irregularities,as there is still an extrapolationfor
the vintageswhich have not yet lived to the age at which the curve reaches zero percent.
In this study,the smoothing of the original curve with established type curves was used
to eliminate irregularities in the original curve.
The lowa type curves are used in this study to smooth those original stub curves
which are expressedas percents surviving at ages in years.Each original survivor curve
was compared to the lowa curves using visual and mathematical matching in order to
determine the better fitting smooth curves.In Figures 6,7,and 8,the original curve
developedin Schedule 4 is compared with the L,S,and R lowa type curves which most
nearly fit the original survivor curve.In Figure 6,the L1 curve with an average life between
12 and 13 years appears to be the best fit.In Figure 7,the SO type curve with a 12-year
average life appears to be the best fit and appears to be better than the L1 fitting.In
Figure 8,the R1 type curve with a 12-year average life appears to be the best fit and
appears to be better than either the L1 or the SO.
In Figure 9,the three fittings,12-L1,12-SO and 12-R1 are drawn for comparison
purposes.It is probable that the 12-R1 lowa curve would be selected as the most
representativeof the plotted survivor characteristics of the group.
11-17
D ce b
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PART III.SERVICE LIFE CONSIDERATIONS
AϾlWne_REmanen ill-1 Aece
b 13
PART Ill.SERVICE LIFE CONSIDERATIONS
FIELD TRIPS
In order to be familiar with the operation of the Company and observe
representativeportions of the plant,a field trip was conducted for the study.A general
understanding of the function of the plantand information with respect to the reasons for
past retirements and the expectedfuture causes of retirements are obtained during field
trips.This knowledgeand information were incorporated in the interpretation and
extrapolationof the statistical analyses.
The followingis a list of the locations visited during the most recent field trips.
Auqust9,2017
Noxon Rapids Hydro Plant
Cabinet Gorge Hydro Plant
July 11-13,2017
Long Lake Hydro Plant
Little Falls Hydro Plant
Millwood Substation
OpportunitySubstation
Green Acres Substation
Boulder Park Substation
Boulder Park Generating Station
Avista Headquarters and Central OperationsFacility
Downtown Campus
Nine Mile City Gate Station
Francis Avenue and Cannon Street RegulatingStation #1763
Kaiser-Trentwood RegulatingStation
Country Vista Drive and Henry Road RegulatingStation #1787
Chase Road City Gate Station
September14,2011
Colstrip Generating Station
Rosebud Mine
March 9-11,2011
Kettle Falls Generating Station
Mica City Gate Station
Ill-2 DAece
b 3 13
Barker Bridge Crossing
Idaho and 4th Street RegulatingStation #217
Post Falls Hydro Plant
idaho Road Substation
Spokane Customer Service Center
Post Street Substation
Upper Falls Hydro Plant
Monroe Street Hydro Plant
Nine Mile Falls Gate and RegulatingStation
West Side Substation
Nine Mile Hydro Plant
Nine Mile Substation
Indian Trail Substation
Central OperationsFacility
May 24,2005
Rathdrum CT Facility
Rathdum Substation
Boekel Road City Gate Station #600
Boekel Road City Gate Station #210
Post Falls Hydro Plant
April 4-6,2005
Decatur and Crestline RegulatingStation #12
Crestline and Lincoln Road Regulating Station #718
Mead City Gate Station
Freya Station #17
Freya and Lincoln RegulatingStation #76
Dollar Road Operations Center
Noxon Rapids Hydro Plant
Noxon Rapids Substation
Cabinet Gorge Hydro Plant
Cabinet Gorge Substation
Coyote Springs CT Plant
Boulder Park Generating Station
Boulder Park Substation
Ross Park Substation
SERVICE LIFE ANALYSIS
The service life estimates were based on informed judgmentwhich considered a
number of factors.The primary factors were the statistical analyses of data;current
Company policies and outlook as determined during conversations with management;
Ñ@MWMAÏãWRÑ@g 111-3 DAece
b f 13
and the survivor curve estimates from previous studies of this company and other electric
and gas companies.
For many of the plantaccounts and subaccounts for which survivor curves were
estimated,the statistical analyses using the retirement rate method resulted in reasonable
indications of the survivor patterns experienced.These accounts represent 79 percent
of depreciable plant.Generally,the information external to the statistics led to little or no
significant departure from the indicated survivor curves for the accounts listed below.The
statistical supportfor the service life estimates is presented in the section beginning on
page VII-2.
Account No.Account Description
ELECTRIC PLANT
Steam Production Plant
311.00 Structures and Improvements
312.00 Boiler Plant Equipment314.00 Turbogenerators
315.00 Accessory Electric Equipment316.00 Miscellaneous Power Plant Equipment
Hydro Production Plant
331.00 Structures and Improvements
332.00 Reservoirs,Dams and Waterways
333.00 Turbines and Generators334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
Other Production Plant
345.00 Accessory Electric Equipment
Transmission Plant
352.00 Structures and Improvements
353.00 Station Equipment
355.00 Poles and Fixtures
Distribution Plant
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles,Towers and Fixtures
366.00 Underground Conduit
367.00 Underground Conductors and Devices368.00 Line Transformers
369.10 Services -Overhead
369.20 Services -Underground -Spokane Network
pg 111-4 AecebCg
13
369.30 Services -Underground Other
370.10 Meters -Idaho Standard
370.30 Meters -Washington Standard
373.10 Street Lighting &Signal Systems -Mercury Vapor
373.20 Street Lighting &Signal Systems -Underground Conductor
373.30 Street Lighting &Signal Systems -Decorative and Metal Standards
373.40 Street Lighting &Signal Systems -High Pressure Sodium Vapor
373.50 Street Lighting &Signal Systems -LED
General Plant
390.10 Structures and improvements-Company
392.20 TransportationEquipment-Light Trucks
392.30 TransportationEquipment-Medium Trucks
392.40 TransportationEquipment-HeavyTrucks
392.50 TranspodationEquipment-Other
396.30 Power Operated Equipment-Medium Trucks
396.40 Power Operated Equipment-Heavy Trucks
396.50 Power Operated Equipment-Other
GAS PLANT
Natural Gas Storage and Processing Plant
354.00 CompressorStation Equipment
355.00 Measuring and RegulatingEquipment
357.00 Other Equipment
Distribution Plant
375.00 Structures and Improvements
376.00 Mains
378.00 Measuring and RegulatingEquipment-General
379.00 Measuring and RegulatingEquipment-City Gate
380.00 Services381.00 Meters
General Plant
390.10 Structures and improvements-Company
392.20 TransportationEquipment-Light Trucks
392.30 TransportationEquipment-Medium Trucks
392.40 TransportationEquipment-HeavyTrucks
392.50 TransportationEquipment-Other
396.40 Power Operated Equipment-HeavyTrucks
396.50 Power Operated Equipment-Other
COMMON PLANT
390.10 Structures and improvements-Company
392.20 TransportationEquipment-Light Trucks
392.30 TransportationEquipment-Medium Trucks
392.40 TransportationEquipment-HeavyTrucks
392.50 TransportationEquipment-Other
396.30 Power Operated Equipment-Medium Trucks
396.50 Power Operated Equipment-Other
Electric Plant Account 353.00 Station Equipment,is used to illustrate the manner
in which the study was conducted for the groups in the preceding list.Aged plant
accounting data for the transmission plant originally owned by Avista Corporation have
been compiled for the years 1989 through 2016.These data have been coded in the
course of the Company's normal record keeping according to account or property group,
type of transaction,year in which the transaction took place,and year in which the electric
plantwas placed in service.The retirements,other plant transactions,and plant additions
were analyzed by the retirement rate method.
The survivor curve estimate is based on the statistical indications for the period
1989 through2016.The lowa 44-R2 is a reasonable fit of the stub original survivor of
station equipment.The 44-year service life is within the typical service life range of 40 to
55 years for station equipment.The 44-year life reflects the Company's plans to continue
to upgrade equipmentwhen necessary with expectationsthat some assets will be in
service for a long time.
The determination of life characteristics for electric meters required additional data
analysis due to the change in type of meters between Idaho and Washington.In 2008,
Idaho completedthe conversion of all standard meters to remote read meters.These
meters have a considerably shorter life characteristic than the standard meters.
Therefore,all electric meters were classified into three categories.The classifications
were based on the Company inventory listing,by vintage.The assets in Account 370.1,
Meters -Idaho Standard,is best represented by the 18-LO.5 survivor curve.The relatively
new meters in Account 370.2,Meters -AMR Idaho,have life characteristics best
estimated by the 15-S2.5 lowa curve.In Washington,remote read meters are not planned
EiBORR_81 IMHing lil-6 DAece
b 13
at this time,so all meters are placed in Account 370.3,Meters -Washington Standard
and are best represented by the 35-SO survivor curve.These reclassifications properly
segregatemeters into categories in order to reasonably match historical indications with
future expectations.
The life characteristics for gas meters did not require the same reclassification,as
the replacementpractices between the two jurisdictionsand the types of meters will be
comparable.However,the gas meters were segregatedby state in this study.The 35-
R1 survivor curve is a good fit of the historical indications and future expectations.
The survivor curve estimate for Electric Account 364,Poles,Towers and Fixtures,
is based on the statistical indications for the period 1989-2016.The lowa 65-R2.5 is a
reasonable fit of the original survivor curve.The 65-year service life is beyond the upper
end of the typical service life range of 40 to 55 years for distribution poles.The 65-year
life reflects the Company's plans to replace poles consistently in the future as has been
retired over the last twenty-eightyears.
The survivor curve estimate for Electric Account 368,Line Transformers is the 47-
R2 and is based on the statistical indication for the period 1989-2016.The previous
estimate for this account is the 44-R2.Assets in this account primarily include
transformers,both pole mounted and pad mounted.Retirements are often due to failure,
but also occur due to upgrades required to meet the load.The 47-R2 represents a
reasonable fit of the historical data through age 64,as shown on page Vll-143 is
consistent with managementoutlook for a continuation of the historical experience;and
at the upper end of the typical range of service lives experienced for line transformers.
Analysis for Account 380,Services,is used to provide an examplefor gas assets.
The survivor curve estimate is the 50-R3 and is based on the statistical indications for the
periods 1964-2016 and 1997-2016.The existingestimate for this account is the 45-R2.5.
Assets in this account represents plastic,wrapped steel and bare steel services.Most
retirements are due to changes in the associated mains,or leaks.The 50-R3 survivor
curve sets forth a good fit of the historical data through age 62,as shown on page Vil-
219,is consistent with managementplans and within the typical 40-55 year range
experienced for gas services.
The statistical analyses for the foregoing plant accounts are presented in Part VII
of the report.In addition,analysesare included for several accounts for which historical
survivor curves are not yet definitive of the probable service life characteristics.These
charts illustrate the historical experience to date againstthe anticipated life curve.
Similar studies were performed for the remaining plant accounts.Each of the
judgments represented a consideration of statistical analyses of aged plant activity,
management'soutlook for the future,and the typical range of lives used by other electric
and gas companies.
The selected amortization periods for other General Plant accounts are described
in the section "Calculated Annual and Accrued Amortization."
Life Span Estimates
The life span method is appropriate for electric production facilities and some gas
plantfacilities in which all assets at the facility are expectedto be retired concurrently
upon the final retirement of the facility.The life span estimates for these facilities were
based on current Company policies and outlook as determined during field review,
discussions with managementand the range of estimates from other electric and gas
utility companies.
Inasmuch as production plant consists of large generating units,the life span
techniquewas employed in conjunction with the use of interim survivor curves which
reflect interim retirements that occur prior to the ultimate retirement of the majorunit.An
interim survivor cunte was estimated for each plant account,inasmuch as the rate of
interim retirements differs from account to account.The interim survivor curves estimated
were based on the retirement rate method of life analysis which incorporated experienced
retirements for the period 1977 through 2016 for steam production plant,1989 through
2016 for hydro production plant,and 1990 through 2016 for other production plant.
The life span estimates for power generating stations were the result of considering
experienced life spans of similar units,the age of survivor units,general operating
characteristics of the units,major refurbishing,and discussions with management
personnelconcerning the probable long-term outlook for the units,and the estimate of
the operating partner,if applicable.
The life span estimate for the steam plant,base-load units are 45 to 50 years,
which is on the lower end of the typical 50-to 60-year range of life spans for such units.
These life spans represent the expecteddepreciable life of each facility undertheir current
configuration.Future capital expenditurescan extend a facility's depreciable life,
however,such changes to the depreciable life may not be prudent until the capital
expendituresare actually put into plantin service.The life span for hydrofacilities is based
on the license or relicense date.A life span of 26-40 years was estimated for the majority
of combustion turbines and combined cycle units.These life span estimates are typical
pg 111-9
D ce 13
for units which are used primarily as peaking units or load driven facilities.The life span
for solar assets is 20 years which is within the industry range.
A summary of the major year in service,probable retirement date and life span for
each unit follows:
Probable
Year in RetirementDepreciableGroupServiceYear Life Span
Steam Production Plant
Kettle Falls 1983 2028 45Colstrip31984203450
Colstrip 4 1986 2036 50
Hydro Production Plant
Monroe Street 1992 2072 80
Little Falls 1910 2059 149
Long Lake 1915 2055 140
Spokane Upper Falls 1922 2060 138NineMile19082060152
Post Falls 1906 2060 154
Cabinet Gorge 1952 2072 120NoxonRapids19592079120
Other Production Plant
Kettle Falls 2002 2028 26
Northeast Turbine 1978 2018 40
Boulder Park 2002 2042 40
Coyote Springs 2 2003 2043 40RathdrumTurbine1999203435
Lancaster 2010 2040 30CentralOperations2009202920
The survivor curve estimates for the remaining accounts were based on judgment
incorporating the statistical analyses and previous studies for this and other electric and
gas utilities.
111-10 Ae
eb P39 f 13
PART IV.NET SALVAGE CONSIDERATIONS
ENRWRÑmn|DB IV-1 DAece
b 13
PART IV.NET SALVAGE CONSIDERATIONS
SALVAGE ANALYSIS
The estimates of net salvage by account were based in part on historical data
compiled through 2016.Cost of removal and salvagewere expressedas percents of the
original cost of plantretired,both on annual and three-year moving average bases.The
most recent five-year average also was calculated for consideration.The net salvage
estimates by account are expressedas a percent of the original cost of plantretired.
Net SalvageConsiderations
The estimates of future net salvageare expressedas percentages of surviving
plantin service,i.e.,all future retirements.In cases in which removal costs are expected
to exceed salvage receipts,a negativenet salvagepercentage is estimated.The net
salvageestimates were based on judgmentwhich incorporated analyses of historical cost
of removal and salvagedata,expectationswith respect to future removal requirements
and markets for retired equipmentand materials.
The analyses of historical cost of removal and salvagedata are presented in the
section titled "Net SalvageStatistics"for the plant accounts for which the net salvage
estimate relied partially on those analyses.
Statistical analyses of historical data for the period 1983 through 2016 contributed
significantly toward the net salvageestimates for many plantaccounts or subaccounts,
representing 88 percent of the depreciable plant,listed below.
Account No.Account Description
ELECTRIC PLANT
Steam Production Plant
311.00 Structures and Improvements
312.00 Boiler Plant Equipment
314.00 Turbogenerators
ÁÏ@BliWRAÏlmRÖRO IV-2 DAece
b 13
315.00 Accessory Electric Equipment
Hydro Production Plant
331.00 Structures and Improvements
332.00 Reservoirs,Dams and Waterways
333.00 Water Wheels,Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
Other Production Plant
344.00 Generators
345.00 Accessory Electric Equipment
346.00 Miscellaneous Power Plant Equipment
Transmission Plant
352.00 Structures and Improvements
353.00 Station Equipment
354.00 Towers and Fixtures
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
Distribution Plant
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles,Towers and Fixtures
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.10 Services -Overhead
369.20 Services -Underground Spokane Network
369.30 Services -Underground Other
370.10 Meters -Idaho Standard
370.20 Meters -Idaho AMR
370.30 Meters -Washington Standard
373.10 Street Lighting &Signal Systems -Mercury Vapor
373.20 Street Lighting &Signal Systems -Underground Conductor
373.30 Street Lighting &Signal Systems -Decorative and Metal Standards
373.40 Street Lighting &Signal Systems -High Pressure Sodium Vapor
373.50 Street Lighting &Signal Systems -LED
General Plant
390.10 Structures and Improvements-Company
gggggy IV-3 AeceF#rpq4 g13
GAS PLANT
Distribution Plant
375.00 Structures and Improvements
376.00 Mains
378.00 Measuring and RegulatingEquipment-General
379.00 Measuring and RegulatingEquipment-City Gate
380.00 Services
381.00 Meters
385.00 Industrial Measuring and RegulatingStation Equipment
Common Plant
390.1 Structures and Improvements-Company
Electric Plant Account 368.00,Line Transformers,is used to illustrate the manner
in which the study was conducted for the groups in the preceding list.Net salvagedata
for the period 1983 through 2016 were analyzed for this account.The data include cost
of removal,gross salvage and net salvage amounts and each of these amounts is
expressedas a percent of the original cost of regular retirements.Three-year moving
averages for the 1983-1985 through 2014-2016 periods were computed to smooth the
annual amounts.
Cost of removal fluctuated during the 34-year period.The primary cause of cost
of removal was the effort needed to take out the transformers.Cost of removal for the
most recent five years averaged 9 percent,however,the past two years has been
considerably over 10 percent.
Gross salvagehas varied throughoutthe period,however it has been low in recent
years.The most recent five-year average of 1 percent gross salvagereflects the overall
value for line transformers.The net salvagepercent based on the overall period 1983
through 2016 is 5 percent negativenet salvageand based on the most recent five-year
period is negative8 percent.The range of estimates made by other electric companies
IV-4
D ce b 13
for line transformers is positive 5 to negative15 percent.The net salvageestimate for
line transformers is negative10 percent,is within the range of other estimates and reflects
expectationsof the future for negativenet salvage.
For Electric Account 364.00,Poles,Towers and Fixtures,cost of removal
fluctuated throughoutthe period but has trended to a high level since 2002.The primary
cause of the high level of cost of removal was the required effort needed to take out the
poles and towers.Cost of removal for the most recent five years averaged 122 percent.
Gross salvagewas generallyhigh until 2011,then has been minimal for the last
few years.The most recent five-year average of 2 percent gross salvagereflects recent
trends and the reduced market for poles.
The net salvage percent based on the overall period 1983 through 2016 is 60
percent negative net salvage and based on the most recent five-year period is 119
percent.The range of estimates made by other electric companies for Poles,Towers and
Fixtures is negative20 to negative75 percent.The net salvageestimate for poles is
negative60 percent,is within the range of other estimates but does not reflect the trend
toward higher negativenet salvage.
The overall net salvagepercent for steam and hydro production facilities include
costs for final retirement.The calculation of the weightednet salvagepercent includes
costs by unit for final retirement as well as interim retirements prior to final retirement.
The overall net salvage for each production facility combines the interim net salvage
amount with the final dismantlement amount factored to the total plant cost.The
calculation for each facility is set forth on pages Vill-2 through VIII-5 of this study.
9 IV-5 DAece
b 13
The net salvageestimates for the remaining plantaccounts were estimated using
the above-described process of historical indications,judgmentand reviewing the typical
range of estimates used by other electric and gas companies.The results of the net
salvagefor each plant account are presented in account sequence in the section titled
"Net SalvageStatistics",beginning on page Vill-6.
Generally,the net salvage estimates for the general plant accounts were zero
percent,consistent with amortization accounting.
9 IV-6 13
PART V.CALCULATION OF ANNUAL AND
ACCRUED DEPRECIATION
V-1
D 13
PART V.CALCULATION OF ANNUAL AND
ACCRUED DEPRECIATION
GROUP DEPRECIATION PROCEDURES
A group procedure for depreciation is appropriate when considering more than a
single item of property.Normallythe items within a group do not have identical service
lives,but have lives that are dispersed over a range of time.There are two primary group
procedures,namely,average service life and equal life group.In the average service life
procedure,which was used in this study,the rate of annual depreciation is based on the
average life or average remaining life of the group,and this rate is applied to the surviving
balances of the group's cost.A characteristic of this procedure is that the cost of plant
retired prior to average life is not fully recouped at the time of retirement,whereas the
cost of plant retired subsequentto average life is more than fully recouped.Over the
entire life cycle,the portion of cost not recouped prior to average life is balanced by the
cost recouped subsequentto average life.
Single Unit of Property
The calculation of straight line depreciation for a single unit of property is
straightforward.For example,if a $1,000 unit of property attains an age of four years
and has a life expectancy of six years,the annual accrual over the total life is:
$1,000 =$100 per year.(4+6)
The accrued depreciation is:
6$1,000 1 --=$400.10
iÑ InfW&tÑ8mfÐg V-2 13
Remaining Life Annual Accruals
For the purpose of calculating remaining life accruals as of December 31,2016,
the depreciation reserve for each plantaccount is allocated among vintagesin proportion
to the calculated accrued depreciation for the account.Explanationsof remaining life
accruals and calculated accrued depreciation follow.The detailed calculations as of
December 31,2016,are set forth in the Results of Study section of the report
Average Service Life Procedure
In the average service life procedure,the remaining life annual accrual for each
vintageis determined by dividing future book accruals (original cost less book reserve)
by the average remaining life of the vintage.The average remaining life is a directly
weightedaverage derived from the estimated future survivor curve in accordance with the
average service life procedure.
The calculated accrued depreciation for each depreciable property group
represents that portion of the depreciable cost of the group which would not be allocated
to expense through future depreciation accruals if current forecasts of life characteristics
are used as the basis for such accruals.The accrued depreciation calculation consists
of applying an appropriate ratio to the surviving original cost of each vintage of each
account based upon the attained age and service life.The straight line accrued
depreciation ratios are calculated as follows for the average service life procedure:
.AverageRemainingLifeRatio=1 -AverageService Life
mane_t£Bmning V-3
D ce b 13
CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION
Amortization is the gradual extinguishmentof an amount in an account by
distributing such amount over a fixed period,over the life of the asset or liability to which
it applies,or over the period during which it is anticipated the benefit will be realized.
Normally,the distribution of the amount is in equal amounts to each year of the
amortization period.
The calculation of annual and accrued amortization requires the selection of an
amortization period.The amortization periods used in this report were based on judgment
which incorporated a consideration of the period during which the assets will render most
of their service,the amortization period and service lives used by other utilities,and the
service life estimates previously used for the asset under depreciation accounting.
Amortization accounting is proposed for a number of accounts that represent
numerous units of property,but a very small portion of depreciable utility plantin service.
The accounts and their amortization periods are as follows:
AMORTIZATION
PERIOD,ACCT TITLE YEARS
Electric Plant
391.10,ComputerHardware 5
393.00,Stores Equipment 25
394.00,Tools,Shop and Garage Equipment 20
395.00,Laboratory Equipment 15
397.00,Communication Equipment 15
398.00,Miscellaneous Equipment 10
Gas Plant
391.00,Oftlce Furniture and Equipment 15
391.10,ComputerHardware 5
393.00,Stores Equipment 25
394.00,Tools,Shop and Garage Equipment 20
395.00,Laboratory Equipment 15
397.00,Communication Equipment 15
398.00,Miscellaneous Equipment 10
iÑŒ¥W$tBamlag V-4 Aece
b 5 13
AMORTIZATION
PERIOD,ACCT TITLE YEARS
Common Plant
391.00,Office Furniture and Equipment 15
391.10,ComputerHardware 5
391.11,ComputerHardware 5
393.00,Stores Equipment 25
394.00,Tools,Shop and Garage Equipment 20
395.00,Laboratory Equipment 15
397.00,Communication Equipment 15
397.20,Communication Equipment-Portable 10
398.00,Miscellaneous Equipment 10
For the purpose of calculating annual amortization amounts as of December 31,
2016,the book depreciation reserve for each plantaccount or subaccount is assigned or
allocated to vintages.The book reserve assigned to vintageswith an age greater than
the amortization period is equal to the vintage'soriginal cost.The remaining book reserve
is allocated among vintageswith an age less than the amortization period in propottion
to the calculated accrued amortization.The calculated accrued amortization is equal to
the original cost multipliedby the ratio of the vintage'sage to its amortization period.The
annual amortization amount is determined by dividing the future amortizations (original
cost less allocated book reserve)by the remaining period of amortization for the vintage.
PART VI.RESULTS OF STUDY
ßnasettÆlaming VI-1 DAece
b 13
PART VI.RESULTS OF STUDY
QUALIFICATION OF RESULTS
The calculated annual and accrued depreciation are the principal results of the
study.Continued surveillance and periodic revisions are normallyrequired to maintain
continued use of appropriate annual depreciation accrual rates.An assumptionthat
accrual rates can remain unchanged over a long period of time implies a disregard for the
inherent variability in service lives and salvageand for the change of the composition of
property in service.The annual accrual rates were calculated in accordance with the
straight line remaining life method of depreciation,using the average service life
procedure based on estimates which reflect considerations of current historical evidence
and expectedfuture conditions.
The annual depreciation accrual rates are applicable specifically to the electric,
gas and common plantin service as of December 31,2016.For most plantaccounts,the
application of such rates to future balances that reflect additions subsequentto December
31,2016,is reasonablefor a period of up to five years.
DESCRIPTION OF DETAILED TABULATIONS
Table 1 is a summary of the results of the study as applied to the original cost of
electric,gas and common plant respectively,as of December 31,2016.The summary
schedules are presented on pages VI-4 through VI-17 of this report.
The service life estimates were based on judgment that incorporated statistical
analysis of retirement data,discussions with managementand consideration of estimates
made for other electric and gas utilities.The results of the statistical analysis of service
life are presented in the section beginning on page VII-2,within the supporting documents
of this report.
For each depreciable group analyzed by the retirement rate method,a chart
depicting the original and estimated survivor curves is followed by a tabular presentation
of the original life table(s)plotted on the chart.The survivor curves estimated for the
depreciable groups are shown as dark smooth curves on the charts.Each smooth
survivor curve is denoted by a numeral followed by the curve type designation.The
numeral used is the average life derived from the entire curve from 100 percent to zero
percent surviving.The titles of the chart indicate the group,the symbol used to plotthe
points of the original life table,and the experience and placementbands of the life tables
which where plotted.The experience band indicates the range of years for which
retirements were used to developthe stub survivor curve.The placementsindicate,for
the related experience band,the range of years of installations which appear in the
experience.
The analyses of salvagedata are presented in the section titled,"Net Salvage
Statistics".The tabulations presentannual cost of removal and salvagedata,three-year
moving averages and the most recent five-year average.Data are shown in dollars and
as percentages of original costs retired.
The tables of the calculated annual depreciation applicableto depreciable assets
as of December 31,2016 are presented in account sequence starting on page IX-3 of the
supporting documents.The tables indicate the estimated survivor curve and net salvage
percent for the account and set forth,for each installation year,the original cost,the
calculated accrued depreciation,the allocated book reserve,future accruals,the
remaining life,and the calculated annual accrual amount.
VI-3 DAece
b 2213
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PART VII.SERVICE LIFE STATISTICS
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b 3
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AVISTA CORPORATION
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2016 EXPERIENCE BAND 1983-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 131,873,898 43,026 0.0003 0.9997 100.000.5 129,812,457 119,109 0.0009 0.9991 99.97
1.5 126,516,220 84,059 0.0007 0.9993 99.882.5 125,566,184 42,126 0.0003 0.9997 99.813.5 124,268,565 97,001 0.0008 0.9992 99.784.5 123,632,022 26,445 0.0002 0.9998 99.705.5 123,044,990 33,869 0.0003 0.9997 99.686.5 122,731,229 12,248 0.0001 0.9999 99.657.5 122,749,433 22,205 0.0002 0.9998 99.648.5 122,263,992 24,863 0.0002 0.9998 99.62
9.5 122,247,173 140,788 0.0012 0.9988 99.60
10.5 127,379,442 139,096 0.0011 0.9999 99.4911.5 127,201,755 170,876 0.0013 0.9987 99.3812.5 126,724,537 5,773 0.0000 1.0000 99.24
13.5 126,200,649 354,506 0.0028 0.9972 99.2414.5 125,555,447 14,021 0.0001 0.9999 98.9615.5 125,353,724 19,177 0.0002 0.9998 98.9516.5 125,297,515 94,073 0.0008 0.9992 98.9317.5 125,177,528 65,984 0.0005 0.9995 98.8618.5 125,053,722 10,206 0.0001 0.9999 98.81
19.5 125,041,738 22,534 0.0002 0.9998 98.8020.5 125,019,204 13,119 0.0001 0.9999 98.78
21.5 124,953,196 114,751 0.0009 0.9991 98.7722.5 124,780,832 55,955 0.0004 0.9996 98.68
23.5 124,610,699 65,800 0.0005 0.9995 98.64
24.5 124,313,450 419,690 0.0034 0.9966 98.5825.5 123,696,496 1,958 0.0000 1.0000 98.2526.5 123,600,399 223,871 0.0018 0.9982 98.25
27.5 122,661,738 5,243,468 0.0427 0.9573 98.07
28.5 117,415,477 73,715 0.0006 0.9994 93.88
29.5 116,460,473 68,920 0.0006 0.9994 93.8230.5 68,299,615 58,840 0.0009 0.9991 93.77
31.5 67,216,144 26,380 0.0004 0.9996 93.6932.5 19,548,518 835 0.0000 1.0000 93.6533.5 93.64
i D ce b 713
AV
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AVISTA CORPORATION
ACCOUNT 311.1 STRUCTURES AND IMPROVEMENTS -LANDFILL
ORIGINAL LIFE TABLE
PLACEMENT BAND 1990-2016 EXPERIENCE BAND 1999-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 1,109,333 0.0000 1.0000 100.000.5 1,097,980 0.0000 1,0000 100.001.5 1,091,620 0.0000 1.0000 100.002.5 1,083,080 0.0000 1.0000 100.003.5 1,013,760 0.0000 1.0000 100.004.5 1,004,579 0.0000 1.0000 100.005.5 1,994,544 0.0000 1.0000 100.006.5 1,986,303 0.0000 1.0000 100.007.5 2,731,982 0.0000 1.0000 100.008.5 3,606,596 0.0000 1.0000 100.00
9.5 3,572,905 0.0000 1.0000 100.0010.5 3,572,905 0,0000 1.0000 100.0011.5 3,545,003 0.0000 1.0000 100.0012.5 3,520,925 0.0000 1.0000 100.0013.5 2,960,883 0.0000 1.0000 100.0014.5 2,960,883 0.0000 1.0000 100.0015.5 2,960,883 0.0000 1.0000 100.0016.5 2,960,883 0.0000 1.0000 100.0017.5 2,652,379 0.0000 1.0000 100.0018.5 2,652,379 0.0000 1.0000 100.00
19.5 2,652,379 0.0000 1.0000 100.0020.5 2,652,379 0.0000 1.0000 100.0021.5 2,652,379 0.0000 1.0000 100.0022.5 2,652,379 0.0000 1.0000 100.0023.5 1,645,549 0.0000 1.0000 100.0024.5 1,645,549 0.0000 1.0000 100.0025.5 885,009 0.0000 1.0000 100.0026.5 100.00
D ce b 713
AV
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A
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AVISTA CORPORATION
ACCOUNT 312 BOILER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2016 EXPERIENCE BAND 1980-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 209,489,167 38,246 0.0002 0.9998 100.000.5 204,366,853 3,516,651 0.0172 0.9828 99.981.5 199,129,721 550,879 0.0028 0,9972 98.262.5 194,758,986 296,038 0.0015 0.9985 97.993.5 191,266,684 1,517,002 0.0079 0.9921 97.844.5 187,866,309 1,636,130 0.0087 0.9913 97.065.5 192,314,338 2,063,834 0.0107 0.9893 96.22
6.5 187,985,835 1,059,805 0.0056 0.9944 95.197.5 204,355,189 1,056,905 0.0052 0.9948 94.658.5 201,676,976 359,762 0.0018 0.9982 94.16
9.5 199,706,060 246,384 0.0012 0.9988 93.99
10.5 198,227,480 263,883 0.0013 0.9987 93.8811.5 196,333,864 1,346,224 0.0069 0.9931 93.7512.5 192,699,512 1,959,961 0.0102 0.9898 93.11
13.5 188,966,761 588,431 0.0031 0.9969 92.1614.5 187,206,588 2,208,514 0.0118 0.9882 91.8715.5 183,361,909 165,741 0.0009 0.9991 90.7916.5 182,699,788 296,121 0.0016 0.9984 90.7117.5 182,197,689 1,294,471 0.0071 0.9929 90.5618.5 179,199,134 382,189 0.0021 0.9979 89.92
19.5 177,765,362 1,097,589 0.0062 0.9938 89.7320.5 176,473,638 1,368,319 0.0078 0.9922 89.1721.5 174,848,004 1,297,900 0.0074 0.9926 88.4822.5 173,224,643 1,133,526 0.0065 0.9935 87.8223.5 172,017,503 201,738 0.0012 0.9988 87.2524.5 171,300,873 942,246 0.0055 0.9945 87.1525.5 170,026,408 7,705,273 0.0453 0.9547 86.6726.5 162,027,742 1,071,369 0.0066 0.9934 82.7427.5 160,629,135 21,347,758 0.1329 0.8671 82.1928.5 139,152,024 277,673 0.0020 0.9980 71.27
29.5 137,424,497 753,076 0.0055 0.9945 71.1330.5 97,033,812 2,4B6,992 0.0256 0.9744 70.7431.5 94,383,475 422,255 0.0045 0.9955 68.9232.5 29,930,937 415,930 0.0139 0.9861 68.6233.5 67.66
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ACCOUNT 313 ENGINES AND ENGINE-DRIVEN GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAND 2011-2011 EXPERIENCE BAND 2011-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 6,770 0.0000 1.0000 100.000.5 6,770 0.0000 1.0000 100.001.5 6,770 0.0000 1.0000 100.002.5 6,770 0.0000 1.0000 100.003.5 6,770 0.0000 1.0000 100.004.5 6,770 0.0000 1.0000 100.005.5 100.00
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ACCOUNT 314 TURBOGENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2016 EXPERIENCE BAND 1985-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 50,419,536 8,988 0.0002 0.9998 100.000.5 61,729,351 252,880 0.0041 0.9959 99.981.5 73,845,567 352,059 0.0048 0.9952 99.572.5 69,797,006 1,426,488 0.0204 0.9796 99.103.5 67,102,193 964,200 0.0144 0.9856 97.074.5 65,040,586 1,364,697 0.0210 0.9790 95.685.5 59,377,262 168,264 0.0028 0.9972 93.676.5 59,166,953 666,816 0.0113 0.9887 93.407.5 56,842,656 1,875,910 0.0330 0.9670 92.358.5 54,534,506 1,720,401 0.0315 0.9685 89.30
9.5 50,684,870 1,817,259 0.0359 0.9641 86.4910.5 47,941,630 905,463 0.0189 0.9811 83.3911.5 46,554,261 757,671 0.0163 0.9837 81.8112.5 52,370,043 1,400,264 0.0267 0.9733 80.4813.5 50,117,037 505,598 0.0101 0.9899 78.3314.5 49,505,448 795,418 0.0161 0.9839 77.5415.5 48,355,148 50,806 0.0011 0.9989 76.2916.5 48,023,572 27,834 0.0006 0.9994 76.2117.5 47,933,374 399,711 0.0083 0.9917 76.1718.5 46,983,694 714,709 0.0152 0.9848 75.53
19.5 45,756,616 50,330 0.0011 0.9989 74.3820.5 44,834,549 1,361,277 0.0304 0.9696 74.3021.5 42,649,682 624,726 0.0146 0.9854 72.0522.5 41,094,880 855,269 0.0208 0.9792 70.9923.5 39,485,703 19,427 0.0005 0.9995 69.5124.5 39,018,619 715,106 0.0183 0.9817 69,4825.5 38,227,069 101,397 0.0027 0.9973 68.2126.5 38,077,890 391,071 0.0103 0.9897 68.0227.5 37,624,157 8,195,663 0.2178 0.7822 67.3328.5 29,324,670 0.0000 1.0000 52.66
29.5 29,293,841 3,657 0.0001 0.9999 52.6630.5 22,803,014 57,050 0.0025 0.9975 52.6531.5 22,726,768 219,036 0.0096 0.9904 52.5232.5 11,570,462 17,231 0.0015 0.9985 52.0233.5 51.94
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ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2016 EXPERIENCE BAND 1977-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 30,855,269 7,566 0.0002 0.9998 100.000.5 30,089,793 3 0.0000 1.0000 99.981.5 30,122,056 40,154 0.0013 0.9987 99.982.5 29,491,650 74,634 0.0025 0.9975 99.843,5 28,811,620 18,002 0.0006 0.9994 99.594.5 30,704,197 14,376 0.0005 0.9995 99.535.5 30,519,724 55,378 0.0018 0.9982 99.486.5 30,460,931 7,275 0.0002 0.9998 99.307.5 29,889,802 10,822 0.0004 0.9996 99.288.5 29,784,649 323 0.0000 1.0000 99.24
9.5 29,704,435 18,849 0.0006 0.9994 99.2410.5 28,110,683 14,525 0.0005 0.9995 99.1811.5 27,447,333 191,680 0.0070 0.9930 99.1312.5 26,940,921 127,933 0.0047 0.9953 98.4313.5 26,763,743 19,901 0.0007 0.9993 97.9714.5 26,743,842 201,299 0.0075 0.9925 97.8915.5 26,469,631 3,777 0.0001 0.9999 97.1616.5 26,465,593 41,640 0.0016 0.9984 97.1417.5 26,414,122 109,769 0.0042 0.9958 96.9918.5 26,269,646 0.0000 1.0000 96.59
19.5 26,261,484 94,372 0.0036 0.9964 96.5920.5 26,161,033 14,987 0.0006 0.9994 96.2421.5 26,105,775 3,280 0.0001 0.9999 96.1822.5 26,018,702 6,188 0.0002 0.9998 96.1723.5 25,994,207 11,186 0.0004 0.9996 96.1524.5 25,981,806 98,254 0.0038 0.9962 96.1125.5 25,869,676 6,652 0.0003 0.9997 95.7426.5 25,853,480 11,996 0.0005 0.9995 95.7227.5 25,835,802 2,588,512 0.1002 0.8998 95.6828.5 23,233,005 1,594,763 0.0686 0.9314 86.09
29.5 21,608,766 147,793 0.0068 0.9932 80.1830.5 15,920,131 28,555 0.0018 0.9982 79.6331.5 14,903,297 140,449 0.0094 0.9906 79.4932.5 6,613,893 426,931 0.0646 0.9354 78.7433.5 73.66
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ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972-2016 EXPERIENCE BAND 1977-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 18,972,555 4,198 0.0002 0.9998 100.000.5 18,441,325 42,889 0.0023 0.9977 99.981.5 18,277,820 486 0.0000 1.0000 99.752.5 17,638,223 9,695 0.0005 0.9995 99.743.5 17,382,434 64,391 0.0037 0.9963 99.694.5 17,158,354 41,917 0.0024 0.9976 99.325.5 17,077,538 87,980 0.0052 0.9948 99.086.5 16,965,928 13,176 0.0008 0.9992 98.577.5 16,760,788 31,005 0.0018 0.9982 98.498.5 16,530,179 37,382 0.0023 0.9977 98.31
9.5 16,444,439 27,603 0.0017 0.9983 98.0810.5 16,267,045 89,578 0.0055 0.9945 97.9211.5 16,155,423 87,905 0.0054 0.9946 97.3812.5 16,023,059 143,132 0.0089 0.9911 96.8513.5 15,707,490 70,936 0.0045 0.9955 95.9914.5 15,570,760 32,767 0.0021 0.9979 95.5515.5 15,409,912 48,137 0.0031 0.9969 95.3516.5 15,264,684 9,714 0.0006 0.9994 95.0517.5 15,189,534 156,344 0.0103 0.9897 94.9918.5 14,976,902 46,346 0.0031 0.9969 94.01
19.5 14,842,656 52,467 0.0035 0.9965 93.7220.5 14,743,187 8,102 0.0005 0.9995 93.3921.5 14,648,231 227,333 0.0155 0.9845 93.3422.5 14,215,926 2,136 0.0002 0.9998 91.8923.5 14,149,777 121,130 0.0086 0.9914 91.8824.5 13,933,666 154,034 0.0111 0.9889 91.0925.5 13,659,374 0.0000 1,0000 90.0926.5 13,568,607 0.0000 1.0000 90.0927.5 13,458,771 0.0000 1.0000 90.0928.5 13,381,132 5,571 0.0004 0.9996 90.09
29.5 13,109,038 0.0000 1.0000 90.0530.5 7,037,642 10,679 0.0015 0.9985 90.0531.5 5,723,793 31,559 0.0055 0.9945 89.9132.5 1,528,508 0.0000 1.0000 89.4233.5 89.42
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ACCOUNT 330.4 LAND EASEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1906-2015 EXPERIENCE BAND 1999-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 70,263 0.0000
0.5 70,263 0.00001.5
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4.5 110,650 0.0000 1.0000 100.005.5 110,650 0.0000 1.0000 100.006.5 110,650 0.0000 1.0000 100.007.5 110,668 0.0000 1.0000 100.008.5 110,668 0.0000 1.0000 100.00
9.5 1,562,682 0.0000 1.0000 100.0010.5 1,562,682 0.0000 1.0000 100.0011.5 1,656,820 0.0000 1.0000 100.0012.5 1,977,542 0.0000 1.0000 100.0013.5 1,977,542 0.0000 1.0000 100.0014.5 1,977,542 0.0000 1.0000 100.0015.5 1,977,542 0.0000 1.0000 100.0016.5 1,977,542 0.0000 1.0000 100.0017.5 1,977,542 0.0000 1.0000 100.0018.5 1,980,231 0.0000 1.0000 100.00
19.5 2,033,533 0.0000 1.0000 100.0020.5 2,033,533 0.0000 1.0000 100.0021,5 2,033,533 0.0000 1.0000 100.0022.5 1,925,331 0.0000 1,0000 100.0023.5 1,925,331 0.0000 1.0000 100.0024.5 1,925,331 0.0000 1.0000 100.0025.5 1,926,005 0.0000 1.0000 100.0026.5 1,926,005 0.0000 1.0000 100.0027.5 473,990 0.0000 1.0000 100.0028.5 473,990 0.0000 1.0000 100.00
29.5 379,853 0.0000 1.0000 100.0030.5 59,198 0.0000 1.0000 100.0031.5 59,198 0.0000 1.0000 100.0032.5 59,198 0.0000 1.0000 100.0033,5 59,198 0.0000 1.0000 100.0034.5 59,198 0.0000 1.0000 100.0035.5 61,596 0.0000 1.0000 100.0036.5 73,979 0.0000 1.0000 100.0037.5 20,927 0.0000 1.0000 100.0038.5 21,286 0.0000 1.0000 100.00
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AVISTA CORPORATION
ACCOUNT 330.4 LAND EASEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2015 EXPERIENCE BAND 1999-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 29,695 0.0000 1.0000 100.00
40.5 28,904 0.0000 1.0000 100.00
41.5 31,695 0.0000 1.0000 100.0042.5 38,401 0.0000 1.0000 100.0043.5 48,725 0.0000 1.0000 100.00
44.5 49,731 0.0000 1.0000 100.00
45.5 112,612 0.0000 1.0000 100.00
46.5 398,182 0.0000 1.0000 100.00
47.5 400,116 0.0000 1.0000 100.00
48.5 409,218 0.0000 1.0000 100.00
49.5 480,148 0.0000 1.0000 100.00
50.5 480,159 0.0000 1.0000 100.0051.5 480,712 0.0000 1.0000 100.00
52.5 481,057 0.0000 1.0000 100.00
53.5 484,545 0.0000 1.0000 100.00
54.5 470,092 0.0000 1.0000 ,100.00
55.5 470,849 0.0000 1.0000 100.00
56.5 545,978 0.0000 1.0000 100.00
57.5 537,569 0.0000 1.0000 100.00
58.5 535,912 0.0000 1.0000 100.00
59.5 533,491 0.0000 1.0000 100.00
60.5 526,905 0.0000 1.0000 100.00
61.5 515,890 0.0000 1.0000 100.00
62.5 514,8B4 0.0000 1.0000 100.00
63.5 452,004 0.0000 1.0000 100.00
64.5 167,231 0.0000 1.0000 100.00
65.5 165,705 0.0000 1.0000 100.00
66.5 156,650 0.0000 1.0000 100.00
67.5 86,031 0.0000 1.0000 100.00
68.5 86,866 0.0000 1.0000 100.00
69.5 93,017 0.0000 1.0000 100.00
70.5 98,163 0.0000 1.0000 100.00
71.5 94,016 0.0000 1.0000 100.0072.5 96,542 0.0000 1.0000 100.00
73.5 120,951 23,550 0.1947 0.8053 100.00
74.5 24,862 0.0000 1.0000 80.53
75.5 29,271 0.0000 1.0000 80.53
76.5 40,995 0.0000 1.0000 80.53
77.5 58,320 0.0000 1.0000 80.53
78.5 91,212 0.0000 1.0000 80.53
Vll-21 AecebC 713
AVISTA CORPORATION
ACCOUNT 330.4 LAND EASEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2015 EXPERIENCE BAND 1999-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 91,212 0.0000 1.0000 80.53
80.5 117,853 0.0000 1.0000 80.5381.5 119,610 0.0000 1.0000 80.5382.5 142,946 0.0000 1.0000 80.53
83.5 239,695 0.0000 1.0000 80.53
84.5 249,524 0.0000 1.0000 80.5385.5 263,848 0.0000 1.0000 80.53
86.5 375,533 0.0000 1.0000 80.5387.5 427,806 0.0000 1.0000 80.53
88.5 496,975 0.0000 1.0000 80.53
89.5 606,157 0.0000 1.0000 80.5390.5 705,796 0.0000 1.0000 80.5391.5 709,139 0.0000 1.0000 80.53
92.5 710,479 0.0000 1.0000 80.53
93.5 706,070 0.0000 1.0000 80.5394.5 694,345 0.0000 1.0000 80.5395.5 676,650 0.0000 1.0000 80.5396.5 643,638 0.0000 1.0000 80.53
97.5 643,638 0.0000 1.0000 80.53
98.5 616,996 0.0000 1.0000 80.53
99.5 615,240 0.0000 1.0000 80.53
100.5 591,107 0.0000 1.0000 80.53101.5 493,949 0.0000 1.0000 80.53
102.5 484,005 0.0000 1.0000 80.53
103.5 469,371 0.0000 1.0000 80.53104.5 356,839 0.0000 1.0000 80.53105.5 297,863 0.0000 1.0000 80.53
106.5 223,202 0.0000 1.0000 80.53107.5 112,282 0.0000 1.0000 80,53108.5 9,497 0.0000 1.0000 BO.53
109.5 4,289 0.0000 1.0000 80.53110.5 80.53
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ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1902-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 48,379,599 7,424 0.0002 0.9998 100.00
0.5 33,146,518 0.0000 1.0000 99.98
1.5 29,499,111 0.0000 1.0000 99.98
2.5 24,042,074 47,433 0.0020 0.9980 99.98
3.5 21,950,663 18,447 0.0008 0.9992 99.79
4.5 21,906,798 6,624 0.0003 0.9997 99.70
5.5 21,087,257 35,949 0.0017 0.9983 99.67
6.5 19,303,978 6,528 0.0003 0.9997 99.50
7.5 18,740,659 1,734 0.0001 0.9999 99.47
8.5 18,271,113 25,571 0.0014 0.9986 99.46
9.5 17,256,521 40,606 0.0024 0.9976 99.32
10.5 17,033,204 5,588 0.0003 0.9997 99.09
11.5 18,676,546 19,738 0.0011 0.9989 99.06
12.5 18,405,336 20,464 0.0011 0.9999 98.95
13.5 18,345,527 78,132 0.0043 0.9957 98.84
14.5 18,457,913 4,063 0.0002 0.9998 98.42
15.5 18,386,071 267,010 0.0145 0.9855 98.40
16.5 17,979,827 12,719 0.0007 0.9993 96.97
17.5 17,549,578 12,133 0.0007 0.9993 96.90
18.5 17,215,134 3,457 0.0002 0.9998 96.83
19.5 16,953,771 26,250 0.0015 0.9985 96.81
20.5 16,918,239 203,068 0.0120 0.9880 96.66
21.5 16,350,472 231,895 0.0142 0.9858 95.50
22.5 13,451,819 623,128 0.0463 0.9537 94.15
23.5 12,763,348 0.0000 1.0000 B9.79
24.5 4,819,578 73,457 0.0152 0.9848 89.79
25.5 4,296,396 38,669 0.0090 0.9910 88.42
26.5 4,184,600 0.0000 1.0000 87.62
27.5 4,113,645 14,037 0.0034 0.9966 87.62
28.5 4,320,323 32,364 0.0075 0.9925 87.32
29.5 10,807,184 8,392 0.0008 0.9992 86.67
30.5 9,876,191 5,884 0.0006 0.9994 86.60
31.5 9,805,228 141,323 0.0144 0.9856 86.55
32.5 9,270,173 5,954 0.0006 0.9994 85.30
33.5 9,240,634 6,524 0.0007 0.9993 85.25
34.5 9,196,498 857 0,0001 0.9999 85.19
35.5 10,066,526 8,957 0.0009 0.9991 85.18
36.5 16,632,548 10,004 0.0006 0.9994 85.11
37.5 16,650,821 2,448 0.0001 0.9999 85.05
38.5 16,317,876 13,677 0.0008 0.9992 85.04
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AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1902-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 14,634,642 4,357 0.0003 0.9997 84.9740.5 14,639,055 11,720 0.0008 0.9992 84.9541.5 14,638,360 10,345 0.0007 0.9993 84.8842.5 14,632,259 23,411 0.0016 0.9984 84.8243.5 14,619,932 3,784 0.0003 0.9997 84.6844.5 14,611,303 15,760 0.0011 0.9989 84.6645.5 14,591,553 10,062 0,0007 0.9993 84.5746.5 14,567,380 6,910 0.0005 0.9995 84.5147.5 14,500,006 3,803 0.0003 0.9997 84.4748.5 14,495,731 747 0.0001 0.9999 84.45
49.5 14,487,803 3,581 0.0002 0.9998 84.4450.5 14,439,678 101,192 0.0070 0.9930 84.4251.5 14,334,953 1,158 0.0001 0.9999 83.8352.5 14,298,461 0.0000 1.0000 83.8253.5 14,294,735 8,291 0.0006 0.9994 83.8254.5 14,262,524 1,919 0.0001 0.9999 83.7855.5 14,245,654 54,068 0.0038 0.9962 83.7656.5 13,944,717 23,774 0.0017 0.9983 83.4557.5 7,575,333 29,370 0.0039 0.9961 83.3058.5 7,543,206 25,819 0.0034 0.9966 82.98
59.5 7,559,402 2,550 0.0003 0.9997 82.7060.5 7,586,577 29,517 0.0039 0.9961 82.6761.5 7,572,187 571 0.0001 0.9999 82.3562.5 7,587,211 16,876 0.0022 0.9978 82.3463.5 6,685,849 1,898 0.0003 0.9997 82.1664.5 228,662 13,137 0.0575 0.9425 82.1365.5 203,012 3,787 0.0187 0.9813 77.4266.5 530,105 339 0.0006 0.9994 75.9767.5 534,817 2,648 0.0050 0.9950 75.9268.5 541,675 4,239 0.0078 0.9922 75.55
69.5 547,943 159 0.0003 0.9997 74.9670.5 .556,352 174 0.0003 0.9997 74.9371.5 562,102 5,852 0.0104 0.9896 74.9172.5 568,209 7,883 0.0139 0.9861 74.1373.5 1,342,571 483 0.0004 0.9996 73.1074.5 1,341,830 1,658 0.0012 0.9988 73.0875.5 1,340,806 0.0000 1.0000 72.9976.5 1,340,406 353 0.0003 0.9997 72.9977.5 1,352,382 0.0000 1.0000 72.9778.5 1,800,551 0.0000 1.0000 72.97
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ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1902-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 1,799,961 0.0000 1.0000 72.9780.5 1,938,558 4,953 0.0026 0.9974 72.9781.5 1,937,048 3,530 0.001B 0.9982 72.7882.5 2,058,971 1,609 0.0008 0.9992 72.6583.5 2,072,965 12,000 0.0058 0.9942 72.5984.5 2,075,324 16,304 0.0079 0.9921 72.1785.5 2,074,019 21,390 0.0103 0.9897 71.6086.5 2,091,243 17,342 0.0083 0.9917 70.BG87.5 2,020,089 50,497 0.0250 0.9750 70.2888.5 1,949,742 0.0000 1.0000 68.52
89.5 1,930,838 1,182 0.0006 0.9994 68.5290.5 1,910,209 0.0000 1.0000 68.4891.5 1,908,710 837 0.0004 0.9996 68.4892.5 1,904,013 1,734 0.0009 0.9991 68.4593.5 1,900,031 0.0000 1.0000 68.3994.5 1,548,912 0.0000 1.0000 68.3995.5 1,541,725 0.0000 1.0000 68.3996.5 1,529,811 0.0000 1.0000 68.3997.5 1,515,013 0.0000 1.0000 68.3998.5 1,507,071 0.0000 1.0000 68.39
99.5 1,504,773 36,032 0.0239 0.9761 68.39100.5 1,456,493 1,901 0.0013 0.9987 66.75101.5 689,567 0.0000 1.0000 66.66102.5 687,72B 0.0000 1.0000 66.66103.5 685,668 11,742 0.0171 0.9829 66.66104.5 672,703 0.0000 1.0000 65.52105.5 658,974 0.0000 1.0000 65.52106.5 262,841 0.0000 1.0000 65.52107.5 262,678 0.0000 1.0000 65.52108.5 126,397 747 0.0059 0.9941 65.52
109.5 122,111 0.0000 1.0000 65.13110.5 65.13
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ACCOUNT 331.1 STRUCTURES AND IMPROVEMENTS -FISH AND WILDLIFE CONSERVATION
ORIGINAL LIFE TABLE
PLACEMENT BAND 1993-2015 EXPERIENCE BAND 2000-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 129,196 0.0000 1.0000 100.000.5 129,196 0.0000 1.0000 100.001.5 125,930 0.0000 1.0000 100.002.5 125,930 0.0000 1.0000 100.003.5 125,930 0.0000 1.0000 100.004.5 121,084 0.0000 1.0000 100.005.5 123,880 0.0000 1.0000 100.006.5 175,824 0.0000 1.0000 100.007.5 175,824 0.0000 1.0000 100.00
8.5 175,824 0.0000 1.0000 100.00
9.5 175,824 0.0000 1.0000 100.0010.5 86,060 0.0000 1.0000 100.0011.5 86,060 0.0000 1.0000 100.00
12.5 86,060 0.0000 1.0000 100.0013.5 76,591 0.0000 1.0000 100.0014.5 76,591 0.0000 1.0000 100.0015.5 70,333 0.0000 1.0000 100.0016.5 67,668 0.0000 1.0000 100.0017.5 67,668 0.0000 1.0000 100.0018.5 67,668 0.0000 1.0000 100.00
19.5 67,668 0.0000 1.0000 100.0020.5 67,668 0.0000 1.0000 100.0021.5 67,668 0.0000 1.0000 100.0022.5 64,872 0.0000 1.0000 100.0023.5 100.00
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ACCOUNT 331.2 STRUCTURES AND IMPROVEMENTS -RECREATION
ORIGINAL LIFE TABLE
PLACEMENT SAND 1974-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 8,402,992 0.0000 1.0000 100.00
0.5 8,254,445 6,944 0.0008 0.9992 100.001.5 7,259,253 0.0000 1.0000 99.922.5 3,461,970 14,099 0.0041 0.9959 99.923.5 3,143,288 0.0000 1.0000 99.514.5 2,866,399 0.0000 1.0000 99.515.5 2,817,687 4,098 0.0015 0.9985 99.516.5 2,735,961 4,487 0.0016 0.9984 99.367.5 2,583,431 0.0000 1.0000 99.208.5 2,572,156 0.0000 1.0000 99.20
9.5 2,208,944 58,421 0.0264 0.9736 99.2010.5 1,663,508 0.0000 1.0000 96.5811.5 1,663,508 0.0000 1.0000 96.5812.5 1,138,057 0.0000 1.0000 96.5813.5 1,134,029 0.0000 1.0000 96.5814.5 1,086,625 4,454 0.0041 0.9959 96.5815.5 787,229 0.0000 1.0000 96.18
16.5 719,339 0.0000 1.0000 96.1817.5 719,339 0.0000 1.0000 96.1818.5 719,339 50 0.0001 0.9999 96.18
19.5 726,968 0.0000 1.0000 96.1820.5 732,948 16,927 0.0231 0.9769 96.1821.5 694,486 39,609 0.0570 0.9430 93.9522.5 580,915 0.0000 1.0000 88.6023.5 467,661 0.0000 1.0000 88.60
24.5 44,556 0.0000 1.0000 88.6025.5 44,556 19,999 0.4488 0.5512 88.60
26.5 13,660 0.0000 1.0000 48.8327.5 13,660 0.0000 1.0000 48.8328.5 13,660 0.0000 1,0000 48.83
29.5 13,660 0.0000 1.0000 48.8330.5 13,660 0.0000 1.0000 48.83
31.5 13,660 0.0000 1.0000 48.83
32.5 13,660 0.0000 1.0000 48.83
33.5 13,660 0.0000 1.0000 48.8334.5 13,660 0.0000 1.0000 48.8335.5 13,660 0.0000 1.0000 48.83
36.5 13,660 0.0000 1.0000 48.8337.5 13,660 0.0000 1.0000 48.8338.5 13,660 0.0000 1.0000 48.83
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ACCOUNT 331.2 STRUCTURES AND IMPROVEMENTS -RECREATION
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1974-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 13,660 0.0000 1.0000 48.8340.5 13,660 0.0000 1.0000 48.8341.5 5,980 0.0000 1.0000 48.8342.5 48.83
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ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 106,881,158 0.0000 1.0000 100.000.5 73,644,728 49,849 0.0007 0.9993 100.001.5 68,339,247 7,668 0.0001 0.9999 99.932.5 62,660,339 18,505 0.0003 0.9997 99.923.5 56,780,207 32,236 0.0006 0.9994 99.894.5 56,438,627 7,572 0,0001 0.9999 99.835.5 53,890,339 10,676 0.0002 0.9998 99.826.5 48,378,041 33,200 0.0007 0.9993 99.807.5 48,222,758 0.0000 1.0000 99.738.5 48,313,303 33,365 0.0007 0.9993 99.73
9.5 48,195,157 32,966 0.0007 0.9993 99.6610.5 48,092,298 13,566 0.0003 0.9997 99.6011.5 44,110,030 13,072 0.0003 0.9997 99.5712.5 42,140,772 1,013 0.0000 1.0000 99.5413.5 41,681,437 4,455 0.0001 0.9999 99.5414.5 41,703,378 2,008 0.0000 1.0000 99.5315.5 41,652,768 3,215,004 0.0772 0,9228 99.5216.5 37,360,826 315,084 0.0084 0.9916 91.8417.5 32,319,692 2,081 0.0001 0.9999 91.0618.5 28,436,948 51,329 0.0018 0.9982 91.06
19.5 26,979,537 63,157 0.0023 0.9977 90.8920.5 26,712,626 119,985 0.0045 0.9955 90.6821,5 22,535,965 751,769 0.0334 0.9666 90.2722.5 17,767,382 840 0.0000 1.0000 87.2623.5 17,071,354 226,688 0.0133 0.9867 87.2624.5 10,586,625 134,166 0.0127 0.9873 86.1025.5 8,620,319 46,617 0.0054 0.9946 85.0126.5 6,528,453 10,502 0.0016 0.9984 84.5527.5 6,193,171 6,603 0.0011 0.9989 84.4128.5 5,871,527 1,274 0.0002 0.9998 84.32
29.5 32,219,541 15,148 0.0005 0.9995 84.3030.5 32,209,981 2,274 0.0001 0.9999 84.2731.5 32,221,078 125,884 0.0039 0.9961 84.2632.5 32,117,465 72 0.0000 1.0000 83.9333.5 32,153,229 5,037 0.0002 0.9998 83.9334.5 32,182,799 3,288 0.0001 0.9999 83.9235.5 32,198,864 36,186 0.0011 0.9989 83.9136.5 48,245,941 2,326 0.0000 1.0000 83.8137.5 48,272,467 153,242 0.0032 0.9968 83.8138.5 48,085,826 31,014 0.0006 0.9994 83.54
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ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 47,499,876 0.0000 1.0000 83.4940.5 47,376,108 3,265 0.0001 0.9999 83.4941.5 47,375,957 0.0000 1.0000 83.4842.5 47,358,067 30,082 0.0006 0.9994 83,4843.5 46,346,618 27,143 0.0006 0.9994 83.4344.5 44,781,906 6,390 0.0001 0.9999 83.3845.5 44,759,212 13,119 0.0003 0.9997 83.37
46.5 44,683,469 4,978 0.0001 0.9999 83.35
47.5 44,565,802 14,316 0.0003 0.9997 83.3448.5 44,429,543 0.0000 1.0000 83.31
49.5 44,311,549 14,799 0.0003 0.9997 83.3150.5 44,187,893 0.0000 1.0000 83.2851.5 44,111,122 1,301 0.0000 1.0000 83.28
52.5 44,111,849 11,233 0.0003 0.9997 83.2853.5 43,932,058 10,325 0.0002 0.9998 83.26
54.5 43,870,407 4,482 0.0001 0.9999 83.2455.5 43,565,586 .8,212 0.0002 0.9998 83.2356.5 43,332,908 867 0.0000 1.0000 83.2157.5 16,500,270 461 0.0000 1.0000 83.21
58.5 16,594,144 9,003 0.0005 0.9995 83.21
59.5 16,583,609 1,761 0.0001 0.9999 83.1760.5 16,614,634 73 0.0000 1.0000 83.1661.5 16,612,269 5,021 0.0003 0.9997 83.16
62.5 16,585,673 3,283 0.0002 0.9998 83.1363.5 16,571,161 8,612 0.0005 0.9995 83.1164.5 484,777 2,562 0.0053 0.9947 83.07
65.5 548,609 35,443 0.0646 0.9354 82.63
66.5 1,185,810 118,780 0.1002 0.8998 77.2967.5 949,725 33,714 0.0355 0.9645 69.55
68.5 939,976 2,290 0.0024 0.9976 67.08
69.5 1,030,447 0.0000 1.0000 66.9270.5 1,091,169 0.0000 1.0000 66.92
71.5 1,092,306 0.0000 1.0000 66.92
72.5 1,103,406 0.0000 1.0000 66.9273.5 3,855,756 0.0000 1.0000 66.9274.5 3,855,599 13,674 0.0035 0.9965 66.9275.5 3,842,131 0.0000 1.0000 66.68
76.5 3,845,163 20,282 0.0053 0.9947 66.68
77.5 3,827,696 33,261 0.0087 0.9913 66.33
78.5 4,425,821 0.0000 1.0000 65.75
I m¾fmg VII-36 Aec 13
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 4,449,321 0.0000 1.0000 65.75BO.5 5,232,257 0,0000 1.0000 65.7581.5 5,238,862 0.0000 1.0000 65.7582.5 5,570,228 66,525 0.0119 0.9881 65.7583.5 5,503,258 32,159 0.0058 0.9942 64.9784.5 5,470,679 75,092 0.0137 0.9863 64.5985.5 5,393,560 50,394 0.0093 0.9907 63.70B6.5 5,273,911 0.0000 1.0000 63.1187.5 5,263,504 0.0000 1.0000 63.1188.5 5,235,923 0.0000 1.0000 63.11
89.5 5,230,606 0.0000 1.0000 63.1190.5 5,224,026 23,510 0.0045 0.9955 63.1191.5 5,193,224 21,086 0.0041 0.9959 62.8292.5 5,157,009 106 0.0000 1.0000 62.5793.5 5,064,149 4,397 0.0009 0.9991 62.57
94.5 4,486,331 0.0000 1.0000 62.5195.5 4,467,276 0.0000 1.0000 62.5196.5 4,437,441 0.0000 1.0000 62,5197.5 4,343,633 0.0000 1.0000 62.5198.5 4,279,395 0.0000 1.0000 62.51
99.5 4,277,865 0.0000 1.0000 62.51100.5 4,265,995 15,869 0.0037 0.9963 62.51
101.5 1,674,089 12,695 0.0076 0.9924 62.28102.5 1,661,052 0.0000 1.0000 61.81103.5 1,660,629 20,683 0.0125 0.9875 61.81104.5 1,636,150 0.0000 1.0000 61.04105.5 1,633,325 0.0000 1.0000 61.04106.5 1,016,655 67,792 0.0667 0.9333 61.04107.5 924,981 2,576 0.0028 0.9972 56.97108.5 250,930 0.0000 1.0000 56.81
109.5 244,325 0.0000 1.0000 56.81110.5 56.81
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ACCOUNT 332.1 RESERVOIRS,DAMS AND WATERWAYS -FISH AND WILDLIFE CONSERVATION
ORIGINAL LIFE TABLE
PLACEMENT BAND 1985-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 17,649,059 0.0000 1.0000 100.000.5 17,468,173 0.0000 1.0000 100.001.5 17,350,649 10,154 0.0006 0.9994 100.002.5 16,220,342 0.0000 1.0000 99.943.5 13,075,834 8,276 0.0006 0.9994 99.944.5 12,771,904 0.0000 1.0000 99.885.5 12,760,765 0,0000 1.0000 99.886.5 12,526,324 0.0000 1.0000 99.887.5 12,343,939 0.0000 1.0000 99.888.5 7,054,343 0.0000 1.0000 99.88
9.5 3,937,875 0.0000 1.0000 99.88
10.5 3,898,292 0.0000 1.0000 99.8811.5 3,600,539 0.0000 1.0000 99.8812.5 2,425,830 0.0000 1.0000 99.8813.5 2,045,984 0.0000 1.0000 99.8814.5 2,045,984 0.0000 1.0000 99.8815.5 1,224,392 0.0000 1.0000 99.8816.5 1,224,392 0.0000 1.0000 99.8817.5 1,220,858 0.0000 1.0000 99.8818.5 1,220,858 0.0000 1.0000 99.88
19.5 1,220,858 0.0000 1.0000 99.8820.5 1,220,858 0.0000 1.0000 99.8821.5 1,170,858 0.0000 1.0000 99.8822.5 1,154,725 0.0000 1.0000 99.8823.5 1,154,725 0.0000 1.0000 99.88
24.5 1,154,725 0.0000 1.0000 99.8825.5 1,041,667 0.0000 1.0000 99.8826.5 1,041,667 0.0000 1.0000 99.8827.5 1,041,667 0.0000 1.0000 99.8828.5 1,041,667 0.0000 1.0000 99.88
29.5 1,041,667 0.0000 1.0000 99.8830.5 1,041,667 0.0000 1.0000 99.8831.5 99.88
Vil-39
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ACCOUNT 332.15 RESERVOIRS,DAMS AND WATERWAYS -FISH AND WILDLIFE
CONSERVATION
ORIGINAL LIFE TABLE
PLACEMENT BAND 2002-2016 EXPERIENCE BAND 2002-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 2,738,835 0.0000 1.0000 100.000.5 2,416,949 0.0000 1.0000 100.001.5 2,341,746 0.0000 1.0000 100.002.5 2,341,746 0.0000 1.0000 100.003.5 1,484,387 0.0000 1.0000 100.004.5 1,484,387 0.0000 1.0000 100.005.5 1,484,387 0.0000 1.0000 100.006.5 1,484,387 0.0000 1.0000 100.007.5 1,484,387 0.0000 1.0000 100.009.5 1,484,387 0.0000 1.0000 100.00
9.5 1,474,350 0.0000 1.0000 100.0010.5 1,474,350 0.0000 1.0000 100.0011.5 1,460,167 0.0000 1.0000 100.0012.5 481,128 0.0000 1.0000 100.0013.5 218,446 0.0000 1.0000 100.0014.5 100.00
VIl-41
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ACCOUNT 332.2 RESERVOIRS,DAMS AND WATERWAYS -RECREATION
ORIGINAL LIFE TABLE
PLACEMENT BAND 1974-2015 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 192,990 0.0000 1.0000 100.00
0.5 220,472 0.0000 1.0000 100.00
1.5 155,494 38,546 0.2479 0.7521 100.002.5 267,093 4,668 0.0175 0.9825 75.21
3.5 322,549 0.0000 1.0000 73.90
4.5 343,970 0.0000 1.0000 73.90
5.5 471,099 69,346 0.1472 0.8528 73.90
6.5 401,753 0.0000 1.0000 63.02
7.5 435,397 0.0000 1.0000 63.02
8.5 465,476 3,966 0.0085 0.9915 63.02
9.5 462,621 0.0000 1.0000 62.48
10.5 455,063 0.0000 1.0000 62.4811.5 455,063 0.0000 1.0000 62.48
12.5 636,381 0.0000 1.0000 62.48
13.5 636,381 0.0000 1.0000 62.48
14.5 623,021 0.0000 1.0000 62.4815.5 623,021 0.0000 1.0000 62.48
16.5 637,565 0.0000 1.0000 62.48
17.5 637,565 0.0000 1.0000 62.48
18.5 646,612 0.0000 1.0000 62.48
19.5 725,402 38,791 0.0535 0.9465 62.48
20.5 688,443 0.0000 1.0000 59.14
21.5 658,685 0.0000 1.0000 59.14
22.5 631,203 0.0000 1.0000 59.14
23.5 631,203 63,285 0.1003 0.8997 59.14
24.5 485,726 0.0000 1.0000 53.21
25.5 425,602 0.0000 1.0000 53.21
26.5 408,147 0.0000 1.0000 53.21
27.5 350,364 0.0000 1.0000 53.21
28.5 350,364 0.0000 1.0000 53.21
29.5 316,721 0.0000 1.0000 53.21
30.5 286,641 1,111 0.0039 0.9961 53.21
31.5 285,530 0.0000 1.0000 53.01
32.5 285,530 588 0.0021 0.9979 53.01
33.5 284,943 0.0000 1.0000 52.90
34.5 103,624 0.0000 1.0000 52.90
35.5 103,624 0.0000 1..0000 52.90
36.5 103,624 1 0.0000 1.0000 52.90
37.5 103,623 0.0000 1.0000 52.90
38.5 89,669 0.0000 1.0000 52.90
Vll-43 DA s
3
AVISTA CORPORATION
ACCOUNT 332.2 RESERVOIRS,DAMS AND WATERWAYS -RECREATION
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1974-2015 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 89,669 6,582 0.0734 0.9266 52.9040.5 80,621 30,278 0.3756 0.6244 49.0141.5 1,831 1,831 1.0000 30.6142.5
Vil-44 713
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ACCOUNT 333 TURBINES AND GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 197,278,231 0.0000 1.0000 100.000.5 138,244,104 13,308 0.0001 0.9999 100.001.5 138,319,824 3,678 0.0000 1.0000 99.992.5 134,672,448 234,186 0.0017 0.9983 99.993.5 134,589,093 92,320 0.0007 0.9993 99.814.5 127,733,500 2,273,055 0.0178 0.9822 99.755.5 116,101,093 0.0000 1.0000 97.976.5 107,440,721 0.0000 1.0000 97.977.5 89,758,057 22,042 0.0002 0.9998 97.978.5 81,922,880 40,940 0.0005 0.9995 97.95
9.5 68,631,093 3,349 0.0000 1.0000 97.9010.5 69,355,982 16,459 0.0002 0.9998 97.8911.5 79,013,804 215,937 0.0027 0.9973 97.8712.5 72,799,399 130,795 0.0018 0.9982 97.6013.5 72,865,949 332,056 0.0046 0.9954 97.4314.5 72,341,280 933,720 0.0129 0.9871 96.9815.5 62,306,471 65,243 0.0010 0.9990 95.7316.5 60,788,50B 8,400 0.0001 0.9999 95.6317.5 58,773,129 143,091 0.0024 0.9976 95.6218.5 57,711,915 348,481 -0.0060 0.9940 95.38
19.5 56,048,904 21,210 0.0004 0,9996 94.8120.5 55,297,693 1,109,884 0.0201 0.9799 94.7721.5 50,754,253 11,351,888 0.2237 0.7763 92.8722.5 36,114,361 534,712 0.0148 0.9852 72.1023.5 33,120,044 26,759 0.0008 0.9992 71.0324.5 20,702,647 61,064 0.0029 0.9971 70.9725.5 20,155,322 6,589 0.0003 0.9997 70.7626.5 19,825,368 69,700 0.0035 0.9965 70.7427.5 18,969,970 795,669 0.0419 0.9581 70.4928.5 21,376,139 203,214 0.0095 0.9905 67.54
29.5 30,096,097 145,636 0.0048 0.9952 66.8930.5 29,658,125 10,070 0.0003 0.9997 66.5731.5 29,579,375 568,122 0.0192 0.9808 66.5532.5 29,116,716 74 0.0000 1.0000 65.2733.5 29,121,477 13,166 0.0005 0.9995 65.2734.5 29,093,859 119,092 0.0041 0.9959 65.2435.5 33,359,965 422,194 0.0127 0.9873 64.973.6.5 35,844,085 1,476 0.0000 1.0000 64.1537.5 35,300,827 16,120 0.0005 0.9995 64.1538.5 34,381,268 51,431 0.0015 0.9985 64.12
iÑÑOÑ ÑÄNÌUU VII-46 13
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 22,107,260 2,451 0.0001 0.9999 64.0240.5 22,096,021 18,751 0.0008 0.9992 64.0241.5 22,000,315 70,207 0.0032 0.9968 63.9642.5 21,908,307 661,207 0.0302 0.9698 63.76
43.5 21,246,180 238,595 0.0112 0.9888 61.8344.5 21,005,721 9,601 0.0005 0.9995 61.1445.5 20,996,656 19,128 0.0009 0.9991 61.11
46.5 20,957,130 885 0.0000 1.0000 61.0547.5 20,948,914 2,175 0.0001 0.9999 61.0548.5 20,929,553 19,273 0.0009 0.9991 61.05
49.5 20,826,334 1,344,767 0.0646 0.9354 60.99
50.5 19,482,548 23,378 0.0012 0.9988 57.05
51.5 19,426,883 4,335,005 0.2231 0.7769 56.9852.5 15,089,253 250,513 0.0166 0.9834 44.2753.5 14,785,433 61,858 0.0042 0.9958 43,53
54.5 14,701,965 613,855 0.0418 0.9582 43.3555.5 14,074,493 0.0000 1.0000 41.54
56.5 10,408,301 702 0.0001 0.9999 41.5457.5 6,763,380 19,309 0.0029 0.9971 41.54
58.5 6,676,256 721 0.0001 0.9999 41.42
59.5 6,625,560 0.0000 1.0000 41.41
60.5 6,520,841 1,618 0.0002 0.9998 41.4161.5 6,514,979 4,432 0.0007 0.9993 41.4062.5 6,510,249 0.0000 1.0000 41.3863.5 2,084,732 2,188 0.0010 0.9990 41.3864.5 163,215 0.0000 1.0000 41.33
65.5 485,152 0.0000 1.0000 41.33
66.5 838,655 123 0.0001 0.9999 41.3367.5 834,059 934 0.0011 0.9989 41.33
68.5 853,569 0 0.0000 1.0000 41.28
69.5 1,156,451 0.0000 1.0000 41.2870.5 1,288,894 46,085 0.0358 0.9642 41.2871.5 1,245,726 11,280 0.0091 0.9909 39.80
72.5 1,246,036 1 0.0000 1.0000 39.4473.5 1,634,785 0.0000 1.0000 39.4474.5 1,675,791 0.0000 1.0000 39.44
75.5 1,675,293 12,550 0.0075 0.9925 39.4476.5 1,679,756 26,472 0.0158 0.9842 39.1577.5 1,968,331 9,282 0.0052 0.9948 38.5378.5 2,135,062 10,3B2 0.0049 0.9951 38.33
Vll-47 DAec 13
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 2,176,115 62,997 0.0289 0.9711 38.14
80.5 2,278,049 44,506 0.0195 0.9805 37.04
81.5 2,275,856 0.0000 1.0000 36.32
82.5 2,450,609 63,799 0.0260 0.9740 36.32
83.5 2,447,178 48,573 0.0198 0.9802 35.37
84.5 2,398,605 114,206 0.0476 0.9524 34.67
85.5 2,430,792 3,194 0.0013 0.9987 33.02
86.5 2,411,297 151,843 0.0630 0.9370 32.97
87.5 2,240,075 0.0000 1.0000 30.90
88.5 2,239,504 0.0000 1.0000 30.90
89.5 2,239,483 5,404 0.0024 0.9976 30.90
90.5 2,232,994 1,948 0.0009 0.9991 30.82
91.5 2,230,898 15,715 0.0070 0.9930 30.80
92.5 2,192,638 0.0000 1.0000 30.58
93.5 1,868,751 0.0000 1.0000 30.58
94.5 1,532,428 0.0000 1.0000 30.58
95.5 1,531,169 0.0000 1.0000 30.58
96.5 1,509,792 0.0000 1.0000 30.58
97.5 1,271,928 0.0000 1.0000 30.58
98.5 1,137,713 0.0000 1.0000 30.58
99.5 1,134,797 10,518 0.0093 0.9907 30.58
100.5 1,123,207 0.0000 1.0000 30.30
101.5 765,114 0.0000 1.0000 30.30
102.5 765,114 0.0000 1.0000 30.30
103.5 764,84G 17,383 0.0227 0.9773 30.30
104.5 747,462 104,665 0.1400 0.8600 29.61
105.5 642,797 282,803 0.4400 0.5600 25.46
106.5 359,938 0.0000 1.0000 14.26
107.5 333,327 0.0000 1.0000 14.26
108.5 215,118 0.0000 1.0000 14.26
109.5 172,805 0.0000 1,0000 14.26
110.5 14.26
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AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 59,384,925 1,193 0.0000 1.0000 100.00
0.5 41,661,139 0.0000 1.0000 100.00
1.5 37,904,971 0.0000 1.0000 100.00
2.5 36,507,149 46,961 0.0013 0.9987 100.003.5 32,268,416 33,913 0.0011 0.9989 99.874.5 32,331,299 29,482 0.0009 0.9991 99.76
5.5 32,136,505 248,254 0.0077 0.9923 99.67
6.5 31,951,481 152,311 0.004B 0.9952 98.907.5 29,807,553 233,325 0.0078 0.9922 98.43
8.5 27,359,253 39,041 0.0014 0.9986 97.66
9.5 27,072,533 81,148 0.0030 0.9970 97.52
10.5 25,080,908 183,798 0.0073 0.9927 97.23
11,5 25,071,416 363,444 0.0145 0.9855 96.52
12.5 24,334,388 15,413 0.0006 0.9994 95.1213.5 23,247,573 225,379 0.0097 0.9903 95.06
14.5 21,439,870 45,752 0.0021 0.9979 94.14
15.5 18,663,627 24,453 0.0013 0.9987 93.94
16.5 17,080,980 196,792 0.0115 0.9885 93.81
17.5 15,283,700 398,161 0.0261 0.9739 92.73
18.5 13,341,525 3,629 0.0003 0.9997 90.32
19.5 11,699,361 49,893 0.0043 0.9957 90.29
20.5 11,245,132 68,004 0.0060 0.9940 89.9121.5 10,253,996 1,254,646 0.1224 0.8776 89.36
22.5 5,975,320 17,747 0.0030 0.9970 78.43
23.5 5,836,290 592,799 0.1016 0.8984 78.20
24.5 3,800,235 219,890 0.0579 0.9421 70.25
25.5 3,260,191 26,099 0.0080 0.9920 66.19
26.5 3,227,389 30,669 0.0095 0.9905 65.66
27.5 2,668,687 209,356 0,0784 0.9216 65.03
28.5 2,318,708 579,745 0.2500 0.7500 59.93
29.5 2,427,655 3,839 0.0016 0.9984 44.9530.5 2,426,680 377 0.0002 0.9998 44.88
31.5 2,513,476 260,623 0.1037 0.8963 44.87
32.5 2,261,543 38,134 0.0169 0.9831 40.2233.5 2,217,840 13,149 0.0059 0.9941 39.54
34.5 2,128,378 84,390 0.0396 0.9604 39.30
35.5 1,798,882 80 0.0000 1.0000 37.75
36.5 2,378,668 15,233 0.0064 0.9936 37.74
37.5 2,364,457 835 0.0004 0.9996 37.50
38.5 2,372,380 18,108 0.0076 0.9924 37.49
Vll-50 Ae
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AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,339,092 7,154 0.0031 0,9969 37.20
40.5 2,334,017 470,417 0.2015 0.7985 37.09
41.5 1,864,006 419,982 0.2253 0.7747 29.61
42.5 1,445,502 56,696 0.0392 0.9608 22.94
43.5 1,359,B88 21,424 0.0158 0.9842 22.04
44.5 1,338,891 2,775 0.0021 0.9979 21.69
45.5 1,331,138 5,930 0.0045 0.9955 21.65
46.5 1,301,164 2,231 0.0017 0.9983 21.55
47.5 1,299,139 526 0.0004 0.9996 21.52
48.5 1,286,772 46 0.0000 1.0000 21.51
49.5 1,282,173 557 0.0004 0.9996 21.51
50.5 1,275,903 10,568 0.0083 0.9917 21.50
51.5 1,273,409 4,620 0.0036 0.9964 21.32
52.5 1,281,021 30,134 0.0235 0.9765 21.24
53.5 1,251,590 3,828 0.0031 0.9969 20.74
54.5 1,248,661 0.0000 1.0000 20.68
55.5 1,248,705 84 0.0001 0.9999 20.68
56.5 1,248,456 4,681 0.0037 0.9963 20.68
57.5 1,242,084 1,692 0.0014 0.9986 20.60
58.5 1,270,117 21,233 0.0167 0.9833 20.57
59.5 1,191,863 18,004 0.0151 0.9849 20.23
60.5 1,171,011 3,360 0.0029 0.9971 19.92
61.5 1,163,615 30,33B 0.0261 0.9739 19.87
62.5 1,133,316 1,439 0.0013 0.99B7 19.35
63.5 1,044,580 60,243 0.0577 0.9423 19.32
64.5 108,963 1,932 0.0177 0.9823 18.21
65.5 122,011 6,983 0.0572 0.9428 17.89
66.5 123,864 734 0.0059 0.9941 16.86
67.5 185,652 744 0.0040 0.9960 16.76
68.5 196,171 16 0.0001 0.9999 16.69
69.5 244,499 0.0000 1.0000 16.69
70.5 265,549 24 0.0001 0.9999 16.69
71.5 266,119 2,349 0.0088 0.9912 16.69
72.5 263,861 68 0.0003 0.9997 16.54
73.5 361,985 431 0.0012 0.9988 16.54
74.5 359,832 14 0.0000 1.0000 16.52
75.5 359,953 0.0000 1.0000 16.52
76.5 360,647 0.0000 1.0000 16.52
77.5 431,005 7,312 0,0170 0.9830 16.52
78.5 492,756 0.0000 1.0000 16.24
VIl-51 Avista corporation
13Decemtfe?Wtiggg
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 487,740 0.0000 1.0000 16.2480.5 506,748 0.0000 1.0000 16.2481.5 509,817 0.0000 1.0000 16.2482.5 535,051 12,431 0.0232 0.9768 16.2483.5 525,088 6,755 0.0129 0.9871 15.8684.5 517,965 2,512 0.0048 0.9952 15.6685.5 531,596 654 0.0012 0.9988 15.5886.5 498,504 31,355 0.0629 0.9371 15.56B7.5 466,330 689 0.0015 0.9985 14.5888.5 465,421 49,193 0.1057 0.8943 14.56
89.5 414,358 1,591 0.0038 0.9962 13.0290.5 408,172 0.0000 1.0000 12.9791.5 407,708 1,385 0.0034 0.9966 12.97
92.5 383,708 0,0000 1.0000 12.93
93.5 369,111 0.0000 1.0000 12.9394.5 359,267 0.0000 1.0000 12.9395.5 359,177 0.0000 1.0000 12.9396.5 347,837 56,333 0.1620 0.8380 12.9397.5 242,788 0.0000 1.0000 10.8498.5 223,339 0.0000 1.0000 10.84
99.5 222,745 0.0000 1.0000 10.84100.5 222,435 119 0.0005 0.9995 10.84
101.5 142,295 0.0000 1.0000 10.83102.5 142,295 11,109 0.0781 0.9219 10.83103.5 129,959 0.0000 1.0000 9.98
104.5 128,473 0.0000 1.0000 9.98105.5 55,258 0.0000 1.0000 9.98
106.5 54,240 0.0000 1.0000 9,98107.5 51,277 0.0000 1.0000 9.98108.5 24,286 0.0000 1.0000 9.98
109.5 21,739 0.0000 1.0000 9.98110.5 9.98
VII-52 Aeces r3I
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AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 9,941,082 0.0000 1.0000 100.00
0.5 6,979,695 0.0000 1.0000 100.001.5 6,833,005 0.0000 1.0000 100.002.5 7,011,522 0.0000 1.0000 100.003.5 5,871,205 0.0000 1.0000 100.00
4.5 5,866,893 0.0000 1.0000 100.00
5.5 5,088,271 12,156 0.0024 0.9976 100.006.5 5,117,402 8,359 0.0016 0.9984 99.767.5 4,087,341 0.0000 1.0000 99.60
B.5 4,033,671 0.0000 1.0000 99.60
9.5 3,987,938 0.0000 1.0000 99.6010.5 3,860,442 0.0000 1.0000 99.6011.5 4,064,124 543 0.0001 0.9999 99.60
12.5 4,017,946 178,855 0.0445 0.9555 99.5813.5 3,842,126 165,045 0.0430 0.9570 95.1514.5 3,670,579 327 0.0001 0.9999 91.0615.5 3,003,767 2,494 0.0008 0.9992 91.0616.5 2,529,560 313 0.0001 0.9999 90.98
17.5 2,379,078 2,658 0.0011 0.9989 90.9718.5 2,234,322 0.0000 1.0000 90.87
19.5 2,188,332 2,010 0.0009 0.9991 90.8720.5 2,112,082 78,421 0.0371 0.9629 90.78
21.5 1,576,967 12,969 0.0082 0.9918 87.4122.5 1,503,959 44,389 0.0295 0.9705 86.69
23.5 1,193,109 166,643 0.1397 0.8603 84.1424.5 879,107 18,777 0.0214 0.9786 72.3825.5 856,259 28,674 0.0335 0.9665 70.84
26.5 780,735 3,299 0.0042 0.9958 68.4727.5 768,890 131 0.0002 0.9998 68.1828.5 776,854 4,210 0.0054 0.9946 6B.17
29.5 1,424,743 4,786 0.0034 0.9966 67.8030.5 1,246,030 2,774 0.0022 0.9978 67.5731.5 1,205,547 1,579 0.0013 0.9987 67.4232.5 1,154,441 1,427 0.0012 0.9988 67.33
33.5 1,151,167 1,061 0.0009 0.9991 67.25
34.5 1,134,778 74,033 0.0652 0.9348 67.18
35.5 1,084,054 4,188 0.0039 0.9961 62.80
36.5 1,924,756 8,621 0.0045 0.9955 62.56
37.5 1,919,239 2,584 0.0013 0.9987 62.2838.5 1,918,852 2,722 0.0014 0.9986 62.19
I gg VIl-54
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AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,795,392 815 0.0005 0.9995 62.11
40.5 1,797,597 5,031 0.0028 0.9972 62.08
41.5 1,798,807 2,989 0.0017 0,9983 61.90
42.5 1,795,889 5,553 0.0031 0.9969 61.80
43.5 1,789,470 424 0.0002 0.9998 61.61
44.5 1,788,990 226 0.0001 0.9999 61.60
45,5 1,788,269 9,026 0.0050 0.9950 61.59
46.5 1,779,243 1,070 0.0006 0.9994 61.28
47.5 1,777,997 1,371 0.0008 0.9992 61.24
48.5 1,776,893 661 0.0004 0.9996 61.19
49.5 1,776,250 72,900 0.0410 0.9590 61.17
50.5 1,699,112 3,254 0.0019 0.9981 58.66
51.5 1,695,906 9,925 0.0059 0.9941 58.55
52.5 1,683,878 402 0.0002 0,9998 58.20
53.5 1,681,765 2,106 0.0013 0.9987 58.19
54.5 1,679,716 1,028 0.0006 0.9994 58.12
55.5 1,675,077 2,681 0.0016 0.9984 58.08
56.5 1,648,637 233 0.0001 0.9999 57.99
57.5 926,163 0.0000 1.0000 57.98
58,5 926,182 59,704 0.0645 0.9355 57.98
59.5 867,086 8,875 0.0102 0.9898 54.24
60.5 857,970 80,707 0.0941 0.9059 53.69
61.5 775,774 445 0.0006 0.9994 48.64
62.5 775,393 0.0000 1.0000 48.61
63.5 734,197 930 0.0013 0.99B7 48.61
64.5 14,930 789 0.0528 0.9472 48.55
65.5 11,703 1,834 0.1567 0.8433 45.98
66.5 9,821 1,390 0.1415 0.8585 38.78
67.5 8,246 409 0.0496 0.9504 33.29
68.5 6,173 558 0.0904 0.9096 31.64
69.5 5,117 0.0000 1.0000 28.78
70.5 5,182 62 0.0119 0.9881 28.78
71.5 6,674 48 0.0072 0.9928 28.44
72.5 12,227 1,494 0.1222 0.8778 28.23
73.5 15,152 0.0000 1.0000 24.78
74.5 15,152 0.0000 1.0000 24.78
75.5 15,401 81 0.0053 0.9947 24.78
76.5 15,032 1,798 0.1196 0.8804 24.65
77.5 17,260 0.0000 1.0000 21.70
78.5 17,260 0.0000 1.0000 21.70
ie PrWWEROW.9 vii-55 Avcestareporag13
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1989-2016
AG2 AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 16,983 0.0000 1.0000 21.70
80.5 18,016 0.0000 1.0000 21.70
81.5 18,778 0.0000 1.0000 21.7082.5 19,253 495 0.0257 0.9743 21.7083.5 19,946 844 0.0423 0.9577 21.15
84.5 18,972 1,640 0,0864 0.9136 20.25
85.5 17,489 0.0000 1.0000 18.50
86.5 17,463 272 0.0156 0.9844 18.50
87.5 17,191 11 0.0006 0.9994 18.21
88.5 17,144 65 0.0038 0.9962 18.20
89.5 16,952 65 0.0038 0.9962 18.13
90.5 16,559 20 0.0012 0.9988 18.0691.5 16,407 0.0000 1.0000 18.04
92.5 16,284 0.0000 1.0000 18.04
93.5 16,201 0.0000 1.0000 18.04
94.5 16,148 0.0000 1.0000 18.0495.5 16,148 54 0.0033 0.9967 18.04
96.5 15,748 1,313 0.0834 0.9166 17.98
97.5 14,268 0.0000 1.0000 16.48
98.5 14,203 0.0000 1.0000 16.48
99.5 13,833 163 0.011B 0.9882 16.48
100.5 9,382 303 0.0323 0.9677 16.29
101.5 6,657 3,875 0.5821 0.4179 15.76
102.5 2,782 493 0.1772 0.8228 6.59
103.5 2,203 0.0000 1.0000 5.42
104.5 2,127 0.0000 1.0000 5.42
105.5 1,876 0.0000 1.0000 5.42
106.5 1,876 0.0000 1.0000 5.42
107.5 1,876 0.0000 1.0000 5.42
108.5 798 0.0000 1.0000 5.42
109.5 336 0.0000 1.0000 5.42
110.5 5.42
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ACCOUNT 336 ROADS,RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1915-2016 EXPERIENCE BAND 1994-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 2,014,218 0.0000 1.0000 100.000.5 1,652,656 0.0000 1.0000 100.001.5 1,698,569 0.0000 1.0000 100.00
2.5 1,538,428 0.0000 1.0000 100.00
3.5 1,049,214 0.0000 1.0000 100.004.5 1,012,522 0.0000 1.0000 100.00
5.5 1,090,264 0.0000 1.0000 100.00
6.5 1,090,264 0.0000 1.0000 100.00
7.5 1,090,264 0.0000 1.0000 100.00
8.5 1,090,264 0.0000 1.0000 100.00
9.5 1,090,264 0.0000 1.0000 100.00
10.5 1,090,264 0.0000 1.0000 100.00
11.5 1,090,264 0.0000 1.0000 100.0012.5 1,082,095 0.0000 1.0000 100.00
13,5 1,082,095 0.0000 1.0000 100.00
14.5 1,082,095 0.0000 1.0000 100.00
15.5 1,072,415 0.0000 1.0000 100.00
16.5 992,796 0.0000 1.0000 100.0017.5 880,741 0.0000 1.0000 100.00
18.5 804,463 0.0000 1.0000 100.00
19.5 806,352 2,372 0.0029 0.9971 100.00
20.5 803,605 1,397 0.0017 0.9983 99.71
21.5 755,322 28,432 0.0376 0.9624 99.53
22.5 177,829 0.0000 1.0000 95.79
23.5 127,185 0.0000 1.0000 95.79
24.5 81,272 0.0000 1.0000 95.79
25.5 81,272 0.0000 1.0000 95,79
26.5 80,079 0.0000 1.0000 95.7927.5 82,474 0.0000 1.0000 95.79
28.5 4,732 0.0000 1.0000 95.79
29.5 4,732 0.0000 1.0000 95.79
30.5 4,732 0.0000 1.0000 95.79
31.5 4,732 0.0000 1.0000 95.79
32.5 4,732 0.0000 1.0000 95.79
33.5 10,172 0.0000 1.0000 95.79
34.5 88,694 0.0000 1.0000 95.79
35.5 99,681 0.0000 1,0000 95.79
36.5 99,681 0.0000 1.0000 95.79
37.5 99,681 0.0000 1.0000 95.79
38.5 99,681 0.0000 1.0000 95.79
EannettFlerning Vll-61 AvistaCorporation
earwater_PR_02 Attachment 6 DecemBegeW2Ol@13
AVISTA CORPORATION
ACCOUNT 336 ROADS,RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1915-2016 EXPERIENCE BAND 1994-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 99,681 0.0000 1.0000 95.79
40.5 99,681 0.0000 1.0000 95.79
41.5 909,298 0.0000 1.0000 95.79
42.5 909,298 0.0000 1.0000 95.79
43.5 909,298 0.0000 1.0000 95.79
44.5 909,298 0.0000 1.0000 95.7945.5 909,298 0.0000 1.0000 95.79
46.5 909,298 0.0000 1.0000 95.79
47.5 909,298 0.0000 1.0000 95.79
48.5 909,298 0.0000 1.0000 95.79
49.5 909,298 0.0000 1.0000 95.79
50.5 904,566 0.0000 1.0000 95.7951.5 904,566 0.0000 1.0000 95.79
52.5 904,566 0.0000 1.0000 95.79
53.5 904,566 0.0000 1.0000 95.79
54.5 904,566 0.0000 1.0000 95.79
55.5 904,566 0.0000 1.0000 95.79
56.5 899,126 0.0000 1.0000 95.79
57.5 820,604 0.0000 1.0000 95.79
58.5 809,617 0.0000 1.0000 95.79
59.5 809,617 0.0000 1.0000 95.79
60.5 809,617 0.0000 1.0000 95.79
61.5 809,617 0.0000 1.0000 95.79
62.5 809,617 0.0000 1.0000 95.79
63.5 809,617 0.0000 1.0000 95.79
64.5 95.79
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74.5
75.5
76.5
77.5
78.5 146 0.0000
Vil-62 Avista corporation13Decemttm11,yg
AVISTA CORPORATION
ACCOUNT 336 ROADS,RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1915-2016 EXPERIENCE BAND 1994-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 146 0.0000
80.5 146 0.0000
81.5 146 0.0000
82.5 146 0.0000
83.5 146 146 1.0000
84.5
pg Vil-63 AvistacorporationDecemSMSQ&lg13
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AVISTA CORPORATION
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2016 EXPERIENCE BAND 1999-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 16,729,362 0.0000 1.0000 100.000.5 16,663,174 0.0000 1.0000 100.001.5 16,638,720 0.0000 1.0000 100.002.5 16,637,420 0.0000 1.0000 100.003.5 16,338,412 0.0000 1.0000 100.00
4.5 16,281,868 0.0000 1.0000 100.005.5 15,910,829 6,880 0.0004 0.9996 100.006.5 15,491,706 0.0000 1.0000 99.967.5 15,361,990 23,474 0.0015 0.9985 99.96B.5 15,228,521 0.0000 1.0000 99.BO
9.5 15,189,214 0.0000 1.0000 99.8010.5 15,184,705 0.0000 1.0000 99.8011.5 8,028,485 0.0000 1.0000 99.8012.5 7,896,710 4,010 0.0005 0.9995 99.8013.5 712,362 0.0000 1.0000 99.7514.5 8,510 0.0000 1.0000 99.7515.5 13,043 0.0000 1.0000 99.7516.5 16,203 0.0000 1.0000 99.7517.5 15,878 0.0000 1.0000 99.7518.5 17,643 0.0000 1.0000 99.75
19.5 29,085 0.0000 1.0000 99.7520.5 256,733 0.0000 1.0000 99.75
21.5 256,733 0.0000 1.0000 99.7522.5 256,679 0.0000 1.0000 99.7523.5 248,548 0.0000 1.0000 99.7524.5 248,548 0.0000 1.0000 99.7525.5 248,548 0.0000 1.0000 99.7526.5 248,548 0.0000 1.0000 99.7527.5 248,548 0.0000 1.0000 99,7528.5 248,548 0.0000 1.0000 99.75
29.5 248,548 0.0000 1.0000 99.7530.5 248,548 0.0000 1.0000 99.7531.5 248,548 0.0000 1.0000 99.7532.5 248,548 0.0000 1.0000 99.75
33.5 244,015 0.0000 1.0000 99.7534.5 240,855 0.0000 1.0000 99.7535.5 240,855 0.0000 1.0000 99.75
36.5 239,090 0.0000 1.0000 99.7537.5 227,648 0.0000 1.0000 99.7538.5 99.75
i RTWRÑANTÈJ.9 Vil-65 13
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AVISTA CORPORATION
ACCOUNT 342 FUEL HOLDERS,PRODUCERS AND ACCESSORIES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2016 EXPERIENCE BAND 1999-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 21,657,536 0.0000 1.0000 100.00
0.5 21,606,301 132 0.0000 1.0000 100.00
1.5 21,261,326 0.0000 1.0000 100.00
2.5 21,182,493 230 0.0000 1.0000 100.00
3.5 21,177,195 0.0000 1.0000 100.00
4.5 21,171,753 17,815 0.0008 0.9992 100.00
5.5 21,142,725 0.0000 1.0000 99.91
6.5 21,037,267 0.0000 1.0000 99.91
7.5 21,037,267 0.0000 1.0000 99.91
8.5 21,037,267 0.0000 1.0000 99.91
9.5 21,037,267 0.0000 1.0000 99.91
10.5 21,021,871 0.0000 1.0000 99.91
11.5 12,792,451 269,222 0.0210 0.9790 99.91
12.5 12,493,748 0.0000 1.0000 97.81
13.5 228,527 0.0000 1.0000 97.81
14.5 21,703 0.0000 1.0000 97.81
15.5 1,478 0.0000 1.0000 97.81
16.5 1,478 0.0000 1.0000 97.81
17.5 1,478 0.0000 1.0000 97.81
18.5 3,428 0.0000 1.0000 97.81
19.5 11,549 0.0000 1.0000 97.81
20.5 1,140,527 22,342 0.0196 0.9804 97.81
21.5 1,118,185 0.0000 1.0000 95.90
22.5 1,118,185 0.0000 1.0000 95.90
23.5 1,118,185 0.0000 1.0000 95.90
24.5 1,118,185 0.0000 1.0000 95.90
25.5 1,118,185 0.0000 1.0000 95.90
26.5 1,118,185 382,706 0.3423 0.6577 95.90
27.5 735,479 0.0000 1.0000 63.07
28.5 735,479 1,951 0.0027 0.9973 63.07
29.5 733,528 0.0000 1.0000 62.91
30.5 733,528 723,930 0.9869 0.0131 62.91
31.5 8,120 0.0000 1.0000 0.82
32.5 8,120 0.0000 1.0000 0.82
33.5 8,120 0.0000 1.0000 0.82
34.5 8,120 0.0000 1.0000 0.82
35.5 8,120 0.0000 1.0000 0.82
36.5 8,120 0.0000 1.0000 0.82
37.5 0.82
VII-67
ece 3
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AVISTA CORPORATION
ACCOUNT 343 PRIME MOVERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2012 EXPERIENCE BAND 1990-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 17,671,379 0.0000 1.0000 100.00
0.5 17,671,379 0.0000 1.0000 100.00
1.5 17,702,787 0.0000 1.0000 100.00
2.5 17,702,787 0.0000 1.0000 100.00
3.5 17,702,787 0.0000 1.0000 100.00
4.5 15,638,629 0.0000 1.0000 100.00
5.5 15,638,629 0.0000 1.0000 100.00
6.5 15,638,802 0.0000 1.0000 100.00
7.5 15,767,546 0.0000 1.0000 100.00
8.5 15,801,745 0.0000 1.0000 100.00
9.5 15,944,266 0.0000 1.0000 100.00
10.5 15,946,176 0.0000 1.0000 100.00
11.5 22,067,142 10,510 0.0005 0.9995 100.00
12.5 22,028,291 0.0000 1.0000 99.95
13.5 22,006,355 0.0000 1.0000 99.95
14.5 6,879,664 0.0000 1.0000 99.95
15.5 6,577,447 0.0000 1.0000 99.95
16.5 6,532,217 0.0000 1.0000 99.95
17.5 6,506,951 0.0000 1.0000 99.95
18.5 6,505,514 0.0000 1.0000 99.95
19.5 6,486,398 0.0000 1,0000 99.95
20.5 6,486,398 0.0000 1.0000 99.95
21.5 6,486,398 0.0000 1.0000 99.95
22.5 6,486,398 0.0000 1.0000 99.95
23.5 6,486,398 200,000 0.0308 0.9692 99.95
24.5 6,286,398 0.0000 1.0000 96.87
25.5 6,269,560 0.0000 1.0000 96.87
26.5 6,269,560 0.0000 1.0000 96.87
27.5 6,269,560 0.0000 1.0000 96.87
28.5 6,238,152 0.0000 1.0000 96.87
29,5 6,238,152 0.0000 1.0000 96.87
30.5 6,238,152 31,469 0.0050 0.9950 96.87
31.5 6,206,683 0.0000 1.0000 96.38
32.5 6,206,683 0.0000 1.0000 96.38
33.5 6,206,509 0.0000 1.0000 96.38
34.5 6,077,766 0.0000 1.0000 96.38
35.5 6,075,036 0.0000 1.0000 96.38
36.5 5,932,514 0.0000 1.0000 96.38
37.5 5,930,604 0.0000 1.0000 96.38
38.5 96.38
I
Vil-69 DAece rg
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AVISTA CORPORATION
ACCOUNT 344 GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 246,617,636 1,359,238 0.0055 0.9945 100.000.5 220,467,593 300,992 0.0014 0.9986 99.451.5 220,085,783 2,357,550 0.0107 0.9893 99.312.5 217,500,648 11,198,910 0.0515 0.9485 98.253.5 204,786,556 0.0000 1.0000 93.194.5 200,564,954 3,660,740 0.0183 0.9817 93.195.5 196,890,916 0.0000 1.0000 91.496.5 196,100,364 951,078 0.0048 0.9952 91.497.5 194,343,359 9,227,552 0.0475 0.9525 91.059.5 184,095,915 1,448,331 0.0079 0.9921 86.72
9.5 182,571,453 0.0000 1.0000 86.0410.5 182,344,258 0.0000 1.0000 86.0411.5 98,287,755 0.0000 1.0000 86.0412.5 97,768,161 88,697 0.0009 0.9991 86.0413.5 30,263,524 245,513 0.0081 0.9919 85.9614.5 604,038 5,985 0.0099 0.9901 85.2715.5 619,269 0.0000 1.0000 84,4216.5 76,134 0.0000 1.0000 84.4217.5 94,599 0.0000 1.0000 84.4218.5 2,595,127 0.0000 1.0000 84.42
19.5 2,595,127 0.0000 1.0000 84.4220.5 2,595,127 0.0000 1.0000 84.4221.5 2,595,127 0.0000 1.0000 84.4222.5 2,595,127 0.0000 1.0000 84.4223.5 2,595,127 0.0000 1.0000 84.4224.5 2,595,127 0.0000 1.0000 84.4225.5 2,595,127 0.0000 1.0000 84.4226.5 2,595,127 0.0000 1.0000 84.4227.5 2,595,127 0.0000 1.0000 84.4228.5 2,595,127 5,784 0.0022 0.9978 84.42
29.5 2,589,343 0.0000 1.0000 84.2330.5 2,589,343 0.0000 1.0000 84.2331.5 2,589,343 0.0000 1.0000 84.2332,5 2,589,343 0.0000 1.0000 84.2333.5 2,589,343 0.0000 1.0000 84.2334.5 2,588,014 0.0000 1.0000 84.2335.5 2,565,736 0.0000 1.0000 84.2336.5 2,523,436 1,391 0.0006 0.9994 84.2337.5 2,503,581 0.0000 1.0000 84.1938.5 84.19
VII-71 Ae
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AVISTA CORPORATION
ACCOUNT 344.01 GENERATORS -SOLAR
ORIGINAL LIFE TABLE
PLACEMENT BAND 2009-2015 EXPERIENCE BAND 2009-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 449,026 0.0000 1.0000 100.000.5 449,026 0.0000 1.0000 100,00
1.5 149,670 0.0000 1.0000 100.002.5 149,670 0.0000 1.0000 100.003.5 149,670 0.0000 1.0000 100.00
4.5 63,328 0.0000 1.0000 100.00
5.5 63,328 0.0000 1.0000 100.00
6.5 63,328 0.0000 1.0000 100.00
7.5 100.00
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AVISTA CORPORATION
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2016 EXPERIENCE BAND 1994-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 23,311,055 0.0000 1.0000 100.00
0.5 23,505,679 11,528 0.0005 0.9995 100.00
1.5 23,329,662 103,683 0.0044 0.9956 99.95
2.5 23,041,437 422,291 0.0183 0.9817 99.51
3.5 17,792,854 0.0000 1.0000 97.68
4.5 17,611,611 49,768 0.0028 0.9972 97.68
5.5 17,144,383 167,106 0.0097 0.9903 97.41
6.5 15,846,797 37,404 0.0024 0.9976 96.46
7.5 15,606,247 500,660 0.0321 0.9679 96.23
8.5 13,950,519 4,893 0.0004 0.9996 93.14
9.5 13,821,470 728,711 0.0527 0.9473 93.11
10.5 13,012,127 477,723 0.0367 0.9633 88.20
11.5 7,702,412 111,114 0.0144 0.9856 84.96
12.5 7,572,016 50,350 0.0066 0.9934 B3.74
13.5 317,763 34,370 0.1082 0.8918 83.18
14.5 294,004 13,265 0.0451 0.9549 74.18
15.5 337,292 64,166 0.1902 0.8098 70.84
16.5 273,126 229,444 0.8401 0.1599 57.36
17.5 43,682 0.0000 1.0000 9.17
18.5 43,682 0.0000 1.0000 9.17
19.5 43,682 0.0000 1.0000 9.17
20.5 43,682 0.0000 1.0000 9.17
21.5 43,682 0.0000 1.0000 9.17
22.5 43,682 0.0000 1.0000 9.17
23.5 43,682 0,0000 1.0000 9.17
24.5 43,682 0.0000 1.0000 9.17
25.5 43,682 0.0000 1.0000 9.17
26.5 43,682 2,569 0.0588 0.9412 9.17
27.5 41,113 0,0000 1,0000 8.63
28.5 41,113 21,448 0.5217 0.4783 8.63
29.5 19,665 19,665 1.0000 4.13
30.5
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AVISTA CORPORATION
ACCOUNT 345.01 ACCESSORY ELECTRIC EQUIPMENT -SOLAR
ORIGINAL LIFE TABLE
PLACEMENT BAND 2012-2012 EXPERIENCE BAND 2012-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 33,209 0.0000 1.0000 100.000.5 33,209 0.0000 1.0000 100.001.5 33,209 0.0000 1.0000 100.002.5 33,209 0.0000 1.0000 100.003.5 33,209 0.0000 1.0000 100.004.5 100.00
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AVISTA CORPORATION
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1978-2016 EXPERIENCE BAND 2002-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 1,957,915 0.0000 1.0000 100.000.5 1,876,464 0.0000 1.0000 100.001.5 1,566,273 0.0000 1.0000 100.002.5 1,564,684 0.0000 1.0000 100.003.5 1,548,554 0.0000 1.0000 100.004.5 1,378,066 3,324 0.0024 0.9976 100.005.5 1,327,914 0.0000 1.0000 99.766.5 1,167,879 5,775 0.0049 0.9951 99.767.5 1,116,891 0.0000 1.0000 99.278.5 1,109,346 0.0000 1.0000 99.27
9,5 1,023,389 354,210 0.3461 0.6539 99.2710.5 638,254 2,503 0.0039 0.9961 64,91
11.5 315,385 33,674 0.1068 0.8932 64.6512.5 280,183 0.0000 1.0000 57.7513.5 15,795 0.0000 1.0000 57.75
14.5 15,795 0.0000 1.0000 57.7515.5 15,795 0.0000 1.0000 57.7516.5 15,795 0.0000 1.0000 57.7517.5 15,795 0.0000 1.0000 57.75
18.5 15,795 0.0000 1.0000 57.75
19.5 47,152 104 0.0022 0.9978 57.7520.5 47,048 1,158 0.0246 0.9754 57.6221.5 51,807 0.0000 1.0000 56.2022.5 75,582 0.0000 1.0000 56.2023.5 225,460 0.0000 1.0000 56.2024.5 225,460 0.0000 1.0000 56.20
25.5 225,460 0.0000 1.0000 56.2026.5 225,460 0.0000 1.0000 56.2027.5 225,460 0.0000 1.0000 56.2028.5 225,460 0.0000 1.0000 56.20
29.5 225,460 23,037 0.1022 0.8978 56.2030.5 202,423 0.0000 1.0000 50.4631.5 202,423 0.0000 1.0000 50.46
32.5 202,423 0.0000 1.0000 50.46
33.5 202,423 44,370 0.2192 0.7808 50.4634.5 126,697 0.0000 1.0000 39.40
35.5 126,697 0.0000 1.0000 39.4036.5 120,780 0.0000 1.0000 39.4037.5 97,005 0.0000 1.0000 39.40
38.5 39.40
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AVISTA CORPORATION
ACCOUNT 350.3 REMOVING PROPERTY OF OTHERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1906-2007 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 263,264 0.0000 1.0000 100.00
0.5 392,146 0.0000 1.0000 100.00
1.5 396,460 0.0000 1.0000 100.00
2.5 406,625 0.0000 1.0000 100.00
3.5 416,586 0.0000 1.0000 100.00
4.5 471,172 0.0000 1.0000 100.00
5.5 475,535 0.0000 1.0000 100.00
6.5 756,712 0.0000 1.0000 100.00
7.5 807,948 0.0000 1.0000 100.00
8.5 807,948 0.0000 1.0000 100.00
9.5 823,999 0.0000 1.0000 100.00
10.5 884,288 0.0000 1.0000 100.00
11.5 905,624 0.0000 1.0000 100.00
12.5 927,529 0.0000 1.0000 100.00
13.5 915,236 0.0000 1.0000 100.00
14.5 934,876 0.0000 1,0000 100.00
15.5 947,668 0.0000 1.0000 100.00
16.5 959,719 0.0000 1.0000 100.00
17.5 951,146 0.0000 1.0000 100.00
18,5 963,518 0.0000 1.0000 100.00
19.5 944,050 0.0000 1.0000 100.00
20.5 977,976 0.0000 1.0000 100.00
21.5 858,331 0.0000 1.0000 100.00
22.5 746,511 0.0000 1.0000 100.00
23.5 759,059 0.0000 1.0000 100.00
24.5 753,471 0.0000 1.0000 100.00
25.5 751,503 0.0000 1.0000 100.00
26.5 708,052 0.0000 1.0000 100.00
27.5 704,424 0.0000 1.0000 100.00
28.5 439,984 0.0000 1.0000 100.00
29.5 396,109 0,0000 1.0000 100.00
30.5 396,315 0.0000 1.0000 100.00
31.5 378,701 0.0000 1.0000 100.00
32.5 369,417 0.0000 1.0000 100.00
33.5 348,081 0.0000 1.0000 100.00
34.5 326,175 0.0000 1.0000 100.00
35.5 328,955 0.0000 1.0000 100.00
36.5 340,481 0.0000 1.0000 100.00
37.5 338,384 0.0000 1.0000 100.00
38.5 320,496 0.0000 1.0000 100.00
Vil-81 713
AVISTA CORPORATION
ACCOUNT 350.3 REMOVING PROPERTY OF OTHERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2007 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 320,341 0.0000 1.0000 100.00
40.5 342,288 0.0000 1.0000 100.00
41.5 307,961 0.0000 1.0000 100.00
42.5 292,820 0.0000 1.0000 100.00
43.5 290,836 0.0000 1.0000 100.00
44.5 273,774 0.0000 1.0000 100.00
45.5 257,176 0.0000 1.0000 100.00
46,5 253,371 0.0000 1.0000 100.00
47.5 249,315 0.0000 1.0000 100.00
48.5 238,181 0.0000 1.0000 100.00
49.5 237,446 0.0000 1.0000 100.00
50.5 220,708 0.0000 1.0000 100.00
51.5 213,811 0.0000 1.0000 100.00
52.5 213,605 0.0000 1.0000 100.00
53.5 214,061 0.0000 1.0000 100.00
54.5 164,966 0.0000 1.0000 100.00
55.5 165,012 0.0000 1.0000 100.00
56.5 165,393 0.0000 1.0000 100,00
57.5 157,405 0.0000 1.0000 100.00
58.5 131,444 0.0000 1.0000 100.00
59.5 120,750 0.0000 1.0000 100.00
60.5 120,827 0.0000 1.0000 100.00
61.5 85,143 0.0000 1.0000 100.00
62.5 41,658 0.0000 1.0000 100.00
63.5 39,696 0.0000 1.0000 100.00
64.5 26,727 0.0000 1.0000 100.00
65.5 31,678 0.0000 1.0000 100.00
66.5 33,795 0.0000 1.0000 100.00
67.5 36,221 0.0000 1.0000 100.00
6B.5 40,754 0.0000 1.0000 100.00
69.5 50,839 0.0000 1.0000 100.00
70.5 51,817 0.0000 1.0000 100.00
71.5 57,915 0.0000 1.0000 100.00
72.5 57,915 0.0000 1.0000 100.00
73.5 57,453 0.0000 1.0000 100.00
74.5 58,499 0.0000 1.0000 100.00
75.5 63,683 0.0000 1.0000 100.00
76.5 61,866 0.0000 1.0000 100.00
77.5 61,820 0.0000 1.0000 100.00
78.5 61,439 0.0000 1.0000 100.00
AVISTA CORPORATION
ACCOUNT 350.3 REMOVING PROPERTY OF OTHERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2007 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 56,427 0.0000 1.0000 100.00
80.5 50,112 0.0000 1,0000 100.00
81.5 49,431 0.0000 1.0000 100.00
82.5 49,354 0.0000 1.0000 100.00
83.5 51,862 0,0000 1.0000 100.00
84.5 54,573 28 0.0005 0.9995 100.00
85.5 54,207 0.0000 1.0000 99.95
86.5 48,391 0.0000 1.0000 99.95
87.5 43,455 0.0000 1.0000 99.95
88.5 41,340 0.0000 1.0000 99.95
89.5 38,649 0.0000 1.0000 99.95
90.5 33,345 0.0000 1.0000 99.95
91.5 19,322 0.0000 1.0000 99.95
92.5 18,372 0.0000 1.0000 99.95
93.5 12,274 0.0000 1.0000 99.95
94.5 12,274 0.0000 1.0000 99.95
95.5 12,274 0.0000 1.0000 99.95
96.5 11,228 0.0000 1.0000 99.95
97.5 5,588 0.0000 1.0000 99.95
98.5 5,496 0.0000 1.0000 99.95
99.5 5,496 0.0000 1.0000 99.95
100.5 5,496 0.0000 1.0000 99.95
101.5 5,480 0.0000 1.0000 99.95
102.5 5,349 0.0000 1.0000 99.95
103.5 5,349 0.0000 1.0000 99.95
104.5 5,349 0.0000 1.0000 99.95
105.5 2,791 0.0000 1.0000 99.95
106.5 17 0.0000 1.0000 99.95
107.5 17 0.0000 1.0000 99.95
108.5 17 0.0000 1.0000 99.95
109.5 2 0.0000 1.0000 99.95
110.5 99.95
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AVISTA CORPORATION
ACCOUNT 350.4 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 13,178,634 0.0000 1.0000 100.000.5 10,422,839 0.0000 1.0000 100.00
1.5 9,588,171 0.0000 1.0000 100.00
2.5 9,407,103 0.0000 1.0000 100.003.5 9,328,106 0.0000 1.0000 100.00
4.5 9,585,704 0.0000 1.0000 100.00
5.5 9,505,918 2,335 0.0002 0.9998 100.00
6,5 6,675,665 0.0000 1.0000 99.98
7.5 6,980,267 0.0000 1.0000 99.98
8.5 5,443,824 0.0000 1.0000 99.98
9.5 5,252,017 0.0000 1.0000 99.98
10.5 4,524,918 0.0000 1.0000 99.98
11.5 4,867,160 0.0000 1.0000 99.98
12.5 5,050,279 0.0000 1.0000 99.98
13.5 4,720,255 0.0000 1.0000 99,98
14.5 4,832,872 0.0000 1.0000 99.98
15.5 4,906,228 0.0000 1.0000 99.98
16.5 4,957,773 0.0000 1.0000 99.98
17.5 4,908,613 0.0000 1.0000 99.98
18.5 4,979,556 0.0000 1.0000 99.98
19.5 4,867,928 0.0000 1.0000 99.98
20.5 5,062,462 0.0000 1.0000 99.98
21.5 4,412,400 0.0000 1.0000 99.98
22.5 4,070,830 0.0000 1.0000 99.9823.5 4,142,784 0.0000 1.0000 99.98
24.5 4,114,484 0.0000 1.0000 99.98
25.5 4,103,201 0.0000 1.0000 99.98
26.5 3,854,043 0.0000 1.0000 99.98
27.5 3,833,243 13,465 0.0035 0.9965 99.98
28.5 3,785,276 0.0000 1.0000 99.62
29.5 3,445,160 0.0000 1.0000 99.62
30.5 3,409,066 0.0000 1.0000 99.62
31.5 3,128,326 0.0000 1.0000 99.62
32.5 2,461,019 0.0000 1.0000 99.6233.5 2,118,740 0.0000 1.0000 99.62
34.5 2,004,009 0.0000 1.0000 99.62
35.5 2,208,279 0.0000 1.0000 99.62
36.5 2,111,618 0.0000 1,0000 99.62
37.5 2,452,006 931 0.0004 0.9996 99.62
38.5 2,351,881 0.0000 1.0000 99.59
AVISTA CORPORATION
ACCOUNT 350.4 LAND RIGHTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 2,150,122 0.0000 1.0000 99.59
40.5 2,049,187 0.0000 1.0000 99.59
41.5 1,852,354 0.0000 1.0000 99.59
42.5 1,764,927 0.0000 1.0000 99.59
43.5 1,718,546 0.0000 1.0000 99.59
44.5 1,674,637 0.0000 1.0000 99.5945.5 1,579,460 0.0000 1.0000 99.59
46.5 1,565,924 0.0000 1.0000 99.59
47.5 1,542,667 0.0000 1.0000 99.59
48.5 1,479,749 0.0000 1.0000 99.59
49.5 1,475,534 0.0000 1.0000 99.59
50.5 1,370,708 0.0000 1.0000 99.59
51.5 1,207,719 0.0000 1.0000 99.59
52.5 1,204,905 0.0000 1.0000 99.59
53.5 1,109,862 0.0000 1.0000 99.59
54.5 1,075,953 0.0000 1.0000 99.59
55.5 1,072,439 0.0000 1.0000 99.59
56.5 965,169 0.0000 1.0000 99.59
57.5 731,037 0.0000 1.0000 99.59
58.5 744,921 0.0000 1.0000 99.59
59.5 331,190 0.0000 1.0000 99.59
60.5 328,247 0.0000 1.0000 99.59
61,5 324,505 0.0000 1.0000 99.59
62.5 301,931 0.0000 1.0000 99.59
63.5 290,681 0.0000 1.0000 99.59
64.5 216,921 0.0000 1.0000 99.59
65.5 243,853 0.0000 1.0000 99.59
66.5 202,064 0.0000 1.0000 99.59
67.5 215,979 0.0000 1.0000 99.59
68.5 233,692 0.0000 1.0000 99.59
69.5 291,522 0.0000 1.0000 99.59
70.5 297,128 0.0000 1.0000 99.5971.5 332,096 0.0000 1.0000 99.59
72.5 332,096 0.0000 1.0000 99.59
73.5 329,445 0.0000 1.0000 99.59
74.5 335,443 0.0000 1.0000 99.59
75.5 365,167 0.0000 1.0000 99.59
76.5 354,748 0.0000 1.0000 99.59
77.5 354,488 0.0000 1.0000 99.59
78.5 352,304 0.0000 1.0000 99.59
Vll-86 Aece
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AVISTA CORPORATION
ACCOUNT 350.4 LAND RIGHTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 323,560 0.0000 1.0000 99.59
80.5 287,352 0.0000 1.0000 99.59
81.5 283,445 0.0000 1.0000 99.59
82.5 283,006 26 0.0001 0.9999 99.59
83.5 297,360 0.0000 1.0000 99.58
84.5 312,903 0.0000 1.0000 99.58
85.5 310,967 0.0000 1.0000 99.58
86.5 277,619 0.0000 1.0000 99.58
87.5 249,313 0.0000 1.0000 99.58
88.5 237,187 0.0000 1.0000 99.58
89.5 221,757 0.0000 1.0000 99.58
90.5 191,339 0.0000 1.0000 99.58
91.5 110,929 0.0000 1.0000 99.58
92.5 105,323 0.0000 1.0000 99.58
93.5 70,381 0.0000 1.0000 99.58
94.5 70,381 0.0000 1.0000 99.58
95.5 70,381 0.0000 1.0000 99.58
96.5 64,383 0.0000 1.0000 99.58
97.5 32,041 0.0000 1.0000 99.58
98.5 31,512 0.0000 1.0000 99.58
99.5 31,512 0.0000 1.0000 99.58
100.5 31,512 0.0000 1.0000 99.58
101.5 31,420 0.0000 1.0000 99.58
102.5 30,674 0.0000 1.0000 99.58
103.5 30,674 0.0000 1.0000 99.58
104.5 30,674 0.0000 1.0000 99.58
105.5 16,004 0.0000 1.0000 99.5B
106.5 97 0.0000 1.0000 99.58
107.5 97 0.0000 1.0000 99.58
108.5 97 0.0000 1.0000 99.58
109.5 12 0.0000 1.0000 99.58
110.5 99.58
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YE
A
R
S
AVISTA CORPORATION
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1924-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 20,357,246 0.0000 1.0000 100.00
0.5 17,772,160 0.0000 1.0000 100.00
1.5 17,735,930 1,605 0.0001 0.9999 100.00
2.5 17,471,296 0.0000 1.0000 99.99
3.5 16,442,675 14,335 0.0009 0.9991 99.99
4.5 15,231,690 145 0.0000 1.0000 99.90
5.5 15,574,470 0.0000 1.0000 99.90
6.5 14,876,543 0.0000 1.0000 99.90
7.5 14,625,600 429 0.0000 1.0000 99.90
8.5 14,201,892 0.0000 1.0000 99.90
9.5 12,796,978 36,462 0.0028 0.9972 99.90
10.5 12,164,404 191 0.0000 1.0000 99.62
11.5 10,117,762 0.0000 1,0000 99.61
12.5 8,305,054 20,907 0.0025 0.9975 99.61
13.5 8,343,065 108 0.0000 1.0000 99.36
14.5 8,081,166 24,669 0.0031 0.9969 99.36
15.5 8,007,467 22,102 0.0028 0.9972 99.06
16.5 7,027,085 23,758 0.0034 0.9966 98.78
17.5 6,642,746 0.0000 1.0000 98.45
18.5 6,647,208 3,081 0.0005 0.9995 98.45
19.5 6,166,552 4,922 0.0008 0.9992 98.41
20.5 5,446,035 16,100 0.0030 0.9970 98.33
21.5 5,363,941 0.0000 1.0000 98.04
22.5 5,314,906 0.0000 1.0000 98.04
23.5 4,658,771 410 0.0001 0.9999 98.04
24.5 4,660,588 3,087 0.0007 0.9993 98.03
25.5 4,272,270 26,173 0.0061 0,9939 97.96
26.5 4,116,807 21,605 0.0052 0.9948 97.36
27.5 4,094,136 16,945 0.0041 0.9959 96.85
28.5 4,094,255 5,542 0.0014 0.9986 96.45
29.5 4,008,322 9,851 0.0025 0.9975 96.32
30.5 2,653,123 1,200 0.0005 0.9995 96.08
31.5 1,667,086 268,042 0.1608 0.8392 96.04
32.5 1,405,552 164 0.0001 0.9999 80.60
33.5 898,157 6,298 0.0070 0.9930 80.59
34.5 878,285 2,934 0.0033 0.9967 80.02
35.5 845,450 11,616 0.0137 0.9863 79.76
36.5 812,132 3,128 0.0039 0.9961 78.66
37.5 816,582 0.0000 1.0000 78.36
38.5 819,982 652 0.0008 0.9992 78.36
AVISTA CORPORATION
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1924-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 735,021 8,635 0.0117 0.9883 78.30
40.5 698,441 188 0.0003 0.9997 77.38
41.5 570,724 23,793 0.0417 0.9583 77.35
42.5 546,932 146 0.0003 0.9997 74.13
43.5 493,295 926 0.0019 0.9981 74.11
44.5 427,577 1,631 0.0038 0.9962 73.97
45.5 424,459 61,623 0.1452 0.8548 73.69
46.5 356,795 255 0.0007 0.9993 62.99
47.5 365,696 79 0.0002 0.9998 62.95
48.5 383,476 1,817 0.0047 0.9953 62.93
49.5 385,955 6,104 0.0158 0.9842 62.63
50.5 372,648 2,246 0.0060 0.9940 61.64
51.5 369,213 0.0000 1.0000 61.27
52,5 366,985 14,290 0.0389 0.9611 61.27
53.5 352,054 6,035 0.0171 0.9829 58.89
54.5 343,006 334 0.0010 0.9990 57.88
55.5 342,672 0.0000 1.0000 57.82
56.5 326,002 12,401 0.0380 0.9620 57.82
57.5 243,464 394 0.0016 0.9984 55.62
58.5 234,834 3,626 0.0154 0.9846 55.53
59.5 211,614 1,708 0.0081 0.9919 54.67
60.5 203,770 6,334 0.0311 0.9689 54.23
61.5 190,701 0.0000 1.0000 52.55
62.5 186,129 505 0.0027 0.9973 52.55
63.5 185,720 10,408 0.0560 0.9440 52.40
64.5 89,914 1,608 0.0179 0.9821 49.47
65.5 83,789 8,222 0.0981 0.9019 48.58
66.5 75,369 2,772 0.0368 0.9632 43.82
67.5 70,835 0.0000 1.0000 42.20
68.5 34,110 0.0000 1.0000 42.20
69.5 34,110 890 0.0261 0.9739 42.20
70.5 33,220 0.0000 1.0000 41.10
71.5 33,069 0.0000 1.0000 41.10
72.5 33,069 0.0000 1.0000 41.10
73.5 33,069 95 0.0029 0.9971 41.10
74.5 32,086 7,320 0.2281 0.7719 40.98
75.5 24,767 0.0000 1.0000 31.63
76.5 4,295 0.0000 1.0000 31.63
77.5 31.63
EMNH3RtBHmÍng VII--90 DAeesa Cor or
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AVISTA CORPORATION
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1908-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 211,398,868 1,380 0.0000 1.0000 100.00
0.5 195,376,049 109,554 0.0006 0.9994 100.00
1.5 189,044,106 631,869 0.0033 0.9967 99.94
2.5 174,726,020 343,848 0.0020 0.9980 99.61
3.5 176,381,670 1,352,648 0.0077 0.9923 99.41
4.5 176,944,532 358,532 0.0020 0.9980 98.65
5.5 171,244,153 502,147 0.0029 0.9971 98.45
6.5 154,331,091 323,225 0.0021 0.9979 98.16
7.5 152,524,222 642,515 0.0042 0.9958 97.96
8.5 148,678,606 211,864 0.0014 0.9986 97.54
9.5 140,956,912 592,075 0.0042 0.9958 97.40
10.5 135,695,684 146,180 0.0011 0.9989 97.00
11.5 120,907,831 297,409 0.0025 0.9975 96.89
12.5 108,376,719 478,131 0.0044 0.9956 96.65
13.5 100,876,033 401,957 0.0040 0.9960 96.23
14.5 97,273,761 605,194 0.0062 0.9938 95.84
15.5 91,982,918 1,223,315 0.0133 0.9867 95.25
16.5 88,931,753 434,843 0.0049 0.9951 93.98
17.5 84,305,567 211,097 0.0025 0.9975 93.52
18.5 82,522,150 118,344 0.0014 0.9986 93.29
19.5 79,992,253 1,574,561 0.0197 0.9803 93.15
20.5 77,713,743 150,921 0.0019 0.9981 91.32
21.5 75,976,036 870,981 .0.0115 0.9885 91.14
22.5 71,516,958 692,307 0.0097 0.9903 90,10
23.5 67,292,959 1,155,319 0.0172 0.9828 89.22
24.5 65,327,539 969,570 0.0148 0.9852 87.69
25.5 63,877,547 568,760 0.0089 0.9911 86.39
26.5 62,974,173 713,475 0.0113 0.9887 85.62
27.5 61,852,247 644,182 0.0104 0.9896 84.65
28.5 60,663,499 358,338 0.0059 0.9941 83.77
29.5 59,975,517 507,544 0.0085 0.9915 83.28
30.5 55,326,315 752,264 0.0136 0.9864 82.57
31.5 47,678,289 1,444,627 0.0303 0.9697 81.45
32.5 35,808,331 2,489,434 0.0695 0.9305 78.98
33.5 28,140,401 787,720 0.0280 0.9720 73.49
34.5 26,522,704 325,288 0.0123 0.9877 71.43
35.5 23,441,538 376,023 0.0160 0.9840 70.56
36.5 21,496,380 335,415 0,0156 0.9844 69.42
37.5 19,993,976 437,147 0.0219 0.9781 68.34
38.5 16,554,437 494,807 0.0299 0.9701 66.85
VII-92 a 13
AVISTA CORPORATION
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1908-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 15,226,552 147,479 0.0097 0.9903 64.85
40.5 13,158,936 520,426 0.0395 0.9605 64.22
41.5 11,835,035 621,215 0.0525 0.9475 61.68
42.5 10,962,471 345,403 0.0315 0.9685 58.4443.5 9,321,147 402,855 0.0432 0.9568 56.60
44.5 8,129,726 409,624 0.0504 0.9496 54.16
45.5 7,537,015 667,259 0.0885 0.9115 51.43
46.5 6,656,493 624,273 0.0938 0.9062 46.87
47.5 6,039,357 460,427 0.0762 0.9238 42.4848.5 5,331,240 486,556 0.0913 0.9087 39.24
49.5 4,805,255 483,770 0.1007 0.8993 35.66
50.5 4,228,235 693,393 0.1640 0.8360 32.07
51.5 3,423,316 221,417 0.0647 0.9353 26.81
52.5 3,078,549 78,055 0.0254 0.9746 25.08
53.5 2,936,718 73,139 0.0249 0.9751 24.44
54.5 2,784,269 144,695 0.0520 0.9480 23.83
55.5 2,639,077 396,175 0.1501 0.8499 22.59
56.5 2,046,750 6,071 0.0030 0.9970 19.20
57.5 1,002,413 25,664 0.0256 0.9744 19.14
58.5 964,415 49,841 0.0517 0.9483 18.65
59.5 806,417 92,193 0.1143 0.8957 17.69
60.5 678,605 23,480 0.0346 0.9654 15.67
61.5 488,422 26,169 0.0536 0.9464 15.13
62.5 501,449 21,505 0.0429 0.9571 14.32
63.5 473,905 74,382 0.1570 0.8430 13.70
64,5 163,107 0.0000 1.0000 11.55
65.5 200,481 0.0000 1.0000 11.55
66.5 196,757 0.0000 1.0000 11.55
67.5 196,757 0,0000 1.0000 11.55
68.5 196,773 922 0.0047 0.9953 11.55
69.5 195,851 38,478 0.1965 0.8035 11.50
70.5 157,373 7,204 0.0458 0.9542 9.24
71.5 150,169 9,706 0.0646 0.9354 8.81
72.5 140,463 29,263 0.2083 0.7917 8.2573.5 111,200 26,958 0.2424 0.7576 6.53
74.5 84,242 2,902 0.0344 0.9656 4.95
75.5 81,340 25,583 0.3145 0.6855 4.77
76.5 55,757 45,568 0.8173 0.1827 3.27
77.5 10,189 0.0000 1.0000 0.60
78.5 12,339 0.0000 1.0000 0.60
Æggrgg_g;Bemigig Vil-93 Dinfú¾ir213
AVISTA CORPORATION
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1908-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 12,339 0.0000 1.0000 0.6080.5 7,327 0.0000 1.0000 0.6081.5 7,327 0.0000 1.0000 0.6082.5 7,327 0.0000 1.0000 0.6083.5 7,327 0.0000 1.0000 0.6084.5 7,327 0.0000 1.0000 0.6085.5 7,327 0.0000 1.0000 0.6086.5 4,525 0.0000 1.0000 0.60
87.5 4,525 0.0000 1.0000 0.6088.5 4,525 0.0000 1.0000 0.60
89.5 4,525 0.0000 1.0000 0.6090.5 4,525 0.0000 1.0000 0.6091.5 4,525 0.0000 1.0000 0.6092.5 4,525 0.0000 1.0000 0.60
93.5 4,525 0.0000 1.0000 0.60
94.5 4,525 0.0000 1.0000 0.6095.5 4,525 0.0000 1.0000 0.6096.5 4,525 0.0000 1.0000 0.6097.5 4,525 0.0000 1.0000 0.60
98.5 4,525 0.0000 1.0000 0.60
99.5 4,525 0.0000 1.0000 0.60100.5 4,525 0,0000 1.0000 0.60
101.5 4,525 0.0000 1.0000 0.60102.5 4,525 0.0000 1.0000 0.60103.5 4,525 2,150 0.4751 0.5249 0.60104.5 2,375 0.0000 1.0000 0.31105.5 2,375 0.0000 1.0000 0.31106.5 2,375 0.0000 1.0000 0.31107.5 2,375 2,375 1.0000 0,31108.5
VII-94 Ae
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AVISTA CORPORATION
ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1910-2016 EXPERIENCE BAND 1990-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 335,832 0.0000 1.0000 100.000.5 335,818 0.0000 1.0000 100.001.5 415,617 234 0.0006 0.9994 100.00
2.5 457,903 0.0000 1.0000 99.94
3.5 747,747 0.0000 1.0000 99.94
4.5 1,023,965 0.0000 1.0000 99.94
5.5 13,876,625 0.0000 1.0000 99.94
6.5 13,890,061 0.0000 1.0000 99.94
7.5 14,479,372 0.0000 1.0000 99.94
B.5 14,461,012 0.0000 1.0000 99.94
9.5 14,455,342 0.0000 1.0000 99.94
10.5 14,467,167 0.0000 1.0000 99.94
11.5 14,473,592 0.0000 1.0000 99.94
12.5 14,496,332 0.0000 1.0000 99.94
13.5 16,157,099 0.0000 1.0000 99.94
14.5 16,452,428 0.0000 1.0000 99.9415.5 16,442,495 0.0000 1.0000 99.94
16.5 16,518,863 0.0000 1.0000 99.94
17.5 16,561,334 0.0000 1.0000 99.94
18.5 16,663,349 0.0000 1.0000 99.94
19.5 16,653,905 0.0000 1.0000 99.94
20.5 16,650,491 0.0000 1.0000 99.94
21.5 16,645,057 0.0000 1.0000 99.94
22.5 16,592,754 0.0000 1.0000 99.94
23.5 16,486,063 0.0000 1.0000 99.94
24.5 16,486,016 0.0000 1.0000 99.94
25.5 16,482,994 0.0000 1.0000 99.94
26.5 16,495,115 0.0000 1.0000 99.94
27.5 16,520,174 50,309 0.0030 0.9970 99.94
2B.5 16,388,550 0.0000 1.0000 99.64
29.5 16,334,341 0.0000 1.0000 99.64
30.5 16,125,841 0.0000 1.0000 99.64
31.5 15,847,513 0.0000 1.0000 99.64
32.5 3,082,811 0.0000 1.0000 99.64
33.5 3,061,761 0.0000 1.0000 99.64
34.5 2,492,363 0.0000 1.0000 99.64
35.5 2,507,622 0.0000 1.0000 99.64
36.5 2,502,578 0.0000 1.0000 99.64
37.5 2,490,752 0.0000 1.0000 99.64
38.5 2,484,327 0.0000 1.0000 99.64
MURRË Ñ WË.9 Vll-96 S
3
AVISTA CORPORATION
ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1910-2016 EXPERIENCE BAND 1990-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,459,911 0.0000 1,0000 99.64
40.5 794,835 0.0000 1.0000 99.64
41.5 488,929 0.0000 1.0000 99.64
42.5 488,929 0.0000 1.0000 99.64
43.5 404,330 0.0000 1.0000 99.64
44.5 403,614 0.0000 1.0000 99.64
45.5 297,875 0.0000 1.0000 99.64
46.5 297,479 0.0000 1.0000 99.64
47.5 294,082 0.0000 1.0000 99.64
48.5 294,261 0.0000 1.0000 99.64
49.5 294,261 0.0000 1.0000 99.64
50.5 294,261 0.0000 1.0000 99.64
51.5 294,261 0.0000 1.0000 99.64
52.5 294,257 0.0000 1.0000 99.64
53.5 281,842 0.0000 1.0000 99.64
54.5 255,964 0.0000 1.0000 99.64
55.5 255,964 0.0000 1.0000 99.64
56.5 231,398 0.0000 1.0000 99.64
57.5 138,201 0.0000 1.0000 99.64
58.5 138,201 0.0000 1.0000 99.64
59.5 50,243 0.0000 1.0000 99.64
60.5 52,950 0.0000 1.0000 99.64
61.5 18,323 0.0000 1.0000 99.64
62.5 3,064 0.0000 1.0000 99.64
63.5 3,064 0.0000 1.0000 99.64
64.5 3,064 0.0000 1.0000 99.64
65.5 3,064 0.0000 1.0000 99.64
66.5 3,064 0.0000 1.0000 99.64
67.5 3,064 0.0000 1.0000 99.64
68.5 3,064 0.0000 1.0000 99.64
69.5 3,064 0.0000 1.0000 99.64
70.5 3,064 0.0000 1.0000 99.64
71.5 3,064 0.0000 1.0000 99.64
72.5 3,064 0.0000 1.0000 99.64
73.5 3,064 0.0000 1.0000 99.64
74.5 3,064 0.0000 1.0000 99.64
75.5 2,885 0.0000 1.0000 99.64
76.5 2,885 0.0000 1.0000 99.64
77.5 2,885 0.0000 1.0000 99.64
78.5 2,885 0.0000 1.0000 99.64
Vll-97 713
AVISTA CORPORATION
ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1910-2016 EXPERIENCE BAND 1990-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 126,290 15,149 0.1200 0.8800 99.6480.5 111,141 0.0000 1.0000 87.69
81.5 111,141 0.0000 1.0000 87.69
82.5 111,141 0.0000 1.0000 87.69
83.5 111,141 0.0000 1.0000 87.6984.5 111,141 0.0000 1.0000 87.6985,5 111,141 0.0000 1.0000 87.69
86.5 111,141 0.0000 1.0000 87.6987.5 108,256 0.0000 1.0000 87.6988.5 108,256 0.0000 1.0000 87.69
89.5 108,256 0.0000 1.0000 87.69
90.5 108,256 0.0000 1.0000 87.69
91.5 108,256 0.0000 1.0000 87.6992.5 108,256 0.0000 1.0000 87.69
93.5 108,256 0.0000 1.0000 B7.69
94.5 108,256 0.0000 1.0000 87.69
95.5 108,256 0.0000 1.0000 87.69
96.5 108,256 0.0000 1.0000 87.6997.5 108,256 0.0000 1,0000 87.69
98.5 108,256 0.0000 1.0000 87.69
99.5 108,256 0.0000 1.0000 87.69
100.5 108,256 0.0000 1.0000 87.69
101.5 108,256 0.0000 1.0000 87.69
102.5 108,256 0.0000 1.0000 87.69
103.5 108,256 0.0000 1.0000 87.69
104.5 108,256 0.0000 1.0000 87.69
105.5 108,256 0.0000 1.0000 87.69
106.5 87.69
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ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1918-2016 EXPERIENCE BAND 1988-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 173,389,046 1,929 0.0000 1.0000 100.00
0.5 161,625,691 9,627 0.0001 0.9999 100.00
1.5 152,332,193 41,016 0.0003 0.9997 99.99
2.5 145,313,178 112,065 0.0008 0.9992 99.97
3.5 139,826,682 71,850 0.0005 0.9995 99.89
4.5 130,275,780 201,205 0.0015 0.9995 99.84
5.5 122,330,725 63,377 0.0005 0.9995 99.68
6.5 119,551,670 57,684 0.0005 0.9995 99.63
7.5 116,976,947 38,972 0.0003 0.9997 99.58
8.5 115,426,936 61,153 0.0005 0.9995 99.55
9.5 91,263,355 168,722 0.0018 0.9982 99.50
10.5 86,159,930 147,506 0.0017 0.9983 99.31
11.5 79,988,455 81,579 0.0010 0.9990 99.14
12.5 67,296,391 131,373 0.0020 0.9980 99.04
13.5 67,390,741 167,638 0.0025 0.9975 98.85
14.5 66,429,555 85,796 0.0013 0.9987 98.60
15.5 65,664,591 63,124 0.0010 0.9990 9B.48
16.5 62,705,211 157,132 0.0025 0.9975 9B.38
17.5 61,395,481 168,122 0.0027 0.9973 98.13
18.5 60,150,176 115,860 0.0019 0.9981 97.87
19.5 56,041,291 127,109 0.0023 0.9977 97.68
20.5 55,458,263 177,812 0.0032 0.9968 97.46
21.5 51,434,932 303,879 0.0059 0.9941 97.14
22.5 48,318,168 76,940 0.0016 0.9984 96.57
23.5 45,635,858 238,079 0.0052 0.9948 96.42
24.5 45,094,538 486,886 0.0108 0.9892 95.91
25.5 44,109,454 170,326 0.0039 0.9961 94.88
26.5 42,776,842 158,484 0.0037 0.9963 94.51
27.5 42,213,575 82,007 0.0019 0.9981 94.16
28.5 41,467,139 254,883 0.0061 0.9939 93.98
29.5 39,123,271 44,954 0.0011 0.9989 93.40
30,5 30,082,610 69,898 0.0023 0.9977 93.29
31.5 19,277,468 263,216 0.0137 0.9863 93.08
32.5 17,578,872 109,848 0.0062 0.9938 91.81
33.5 15,886,784 312,912 0.0197 0.9803 91.23
34.5 14,034,755 141,698 0.0101 0.9899 89.43
35.5 13,454,655 41,515 0.0031 0.9969 88.53
36.5 12,673,336 111,955 0.0088 0.9912 88.26
37.5 12,008,082 53,473 0.0045 0.9955 87.48
38.5 11,362,483 97,878 0.0086 0.9914 87.09
ÑWMRѾ¾Ø Vil-100 Avce forpor
3
AVISTA CORPORATION
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1918-2016 EXPERIENCE BAND 1988-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 10,746,808 105,176 0.0098 0.9902 86.34
40.5 9,683,250 110,449 0.0114 0.9886 85.49
41.5 8,480,854 32,837 0.0039 0.9961 84.52
42.5 7,688,890 29,891 0.0039 0.9961 84.19
43.5 6,607,768 55,735 0.0084 0.9916 83.86
44.5 6,283,640 44,366 0.0071 0.9929 83.16
45.5 6,080,143 27,589 0.0045 0.9955 82.57
46.5 5,879,476 101,300 0.0172 0.9828 82.20
47.5 5,608,106 26,984 0.0048 0.9952 80.7848.5 5,303,272 79,505 0.0150 0.9850 80.39
49.5 5,108,225 26,531 0.0052 0,9948 79.19
50.5 4,682,938 116,615 0.0249 0.9751 78.77
51.5 3,578,822 75,476 0.0211 0.9789 76.81
52.5 3,405,743 28,250 0.0083 0.9917 75.19
53.5 2,780,783 32,087 0.0115 0.9885 74.57
54.5 2,303,769 46,843 0.0203 0.9797 73.71
55.5 2,203,133 13,687 0.0062 0.9938 72.21
56.5 1,745,990 8,391 0.0048 0.9952 71.76
57.5 1,372,358 66,026 0.0481 0.9519 71.42
58.5 1,346,234 117,121 0.0870 0.9130 67.98
59.5 902,724 34,859 0.0386 0.9614 62.07
60.5 841,134 20,913 0.0249 0.9751 59.6761.5 785,068 17,811 0.0227 0.9773 58.19
62.5 648,413 150,097 0.2315 0.7685 56.87
63.5 458,141 9,938 0.0217 0.9783 43.70
64.5 301,443 25,898 0.0859 0.9141 42.75
65.5 275,760 5,413 0.0196 0.9804 39.08
66.5 261,377 1,522 0.0058 0.9942 38.31
67.5 259,855 5,745 0.0221 0.9779 38.09
68.5 254,196 8,168 0.0321 0.9679 37.25
69.5 202,505 4,136 0.0204 0.9796 36.0570.5 156,926 1,791 0.0114 0,9886 35.32
71.5 155,135 2,914 0.0188 0.9812 34.91
72.5 151,809 1B,273 0.1204 0.8796 34.26
73.5 119,135 2,632 0.0221 0.9779 30.13
74.5 62,101 4,521 0.0728 0.9272 29.47
75.5 57,111 3,251 0.0569 0.9431 27.32
76.5 48,897 4,636 0.0948 0.9052 25.77
77.5 39,659 2,124 0.0536 0.9464 23.32
78.5 37,535 1,210 0.0322 0.9678 22.07
Vll-101
o ggggfgg713
AVISTA CORPORATION
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1918-2016 EXPERIENCE SAND 1988-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 36,325 5,246 0.1444 0.8556 21.3680.5 31,079 725 0.0233 0.9767 18.28
81.5 28,357 6,460 0.2278 0.7722 17.85
82.5 21,897 2,968 0.1355 0.8645 13.78
83.5 18,929 4,548 0.2403 0.7597 11.92
84.5 14,381 867 0.0603 0.9397 9.05
85.5 1,617 217 0.1343 0.8657 8.51
86.5 7.37
Vil-102 AviestaCor3porof63
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60
LU LU
40
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AG
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A
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S
AVISTA CORPORATION
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1917-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 92,934,352 0.0000 1.0000 100.000.5 87,906,180 5,598 0.0001 0.9999 100.00
1.5 83,142,899 38,674 0.0005 0.9995 99.992.5 81,792,816 26,942 0.0003 0.9997 99.953.5 82,538,807 49,347 0.0006 0.9994 99.91
4.5 91,512,228 18,988 0.0002 0.9998 99.855.5 89,473,586 26,283 0.0003 0.9997 99.836.5 89,223,236 52,141 0.0006 0.9994 99.807.5 87,495,572 53,984 0.0006 0.9994 99.75
8.5 84,621,122 25,921 0.0003 0.9997 99.68
9.5 59,013,623 124,954 0.0021 0.9979 99.6510.5 56,690,493 178,860 0.0032 0.9968 99.4411.5 53,063,24B 31,720 0.0006 0.9994 99.1312.5 50,048,879 110,983 0.0022 0.9978 99.0713.5 50,537,430 216,724 0.0043 0.9957 98.85
14.5 49,517,696 45,812 0.0009 0.9991 98.4315.5 49,270,150 49,481 0.0010 0.9990 98.34
16.5 48,100,951 86,913 0.0018 0.9982 98.24
17.5 47,701,009 75,292 0.0016 0,9984 98.0618.5 47,334,765 76,917 0.0016 0.9984 97.90
19.5 44,457,071 102,064 0.0023 0.9977 97.75
20.5 44,552,516 173,809 0.0039 0.9961 97.5221.5 42,504,043 409,141 0.0096 0.9904 97.1422.5 40,898,886 55,904 0.0014 0.9986 96.21
23.5 40,272,468 101,464 0.0025 0.9975 96.07
24.5 39,876,430 178,223 0.0045 0.9955 95.8325.5 39,746,515 116,432 0.0029 0.9971 95.40
26.5 39,553,114 69,259 0.0018 0.9982 95.1227.5 39,028,380 69,967 0.0018 0.9982 94.9628.5 39,443,010 95,416 0.0024 0.9976 94.79
29.5 39,587,597 140,384 0.0035 0.9965 94.56
30.5 35,010,438 159,488 0.0046 0.9954 94.2231.5 31,717,394 82,307 0.0026 0.9974 93.7932.5 19,022,130 37,199 0.0020 0.9980 93.55
33.5 17,230,070 137,898 0.0080 0.9920 93.3734.5 15,963,682 82,304 0.0052 0.9948 92.62
35.5 15,409,077 115,844 0.0075 0.9925 92,14
36.5 15,002,510 24,689 0.0016 0.9984 91.4537.5 14,458,889 8,415 0.0006 0.9994 91.3038.5 14,198,197 46,710 0.0033 0.9967 91.25
Vil-104
D ce 713
AVISTA CORPORATION
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1917-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 13,829,394 34,125 0.0025 0.9975 90.95
40.5 13,141,682 16,028 0.0012 0.9988 90,72
41.5 12,165,401 22,075 0.0018 0.9982 90.61
42.5 11,753,608 9,215 0.0008 0.9992 90.45
43.5 11,313,497 23,079 0.0020 0.9980 90.38
44.5 11,089,941 22,904 0.0021 0.9979 90.19
45.5 10,827,096 19,929 0.0018 0.9982 90.00
46.5 10,774,055 227,140 0.0211 0.9789 89.84
47.5 10,411,361 7,851 0.0008 0.9992 87.95
48.5 10,146,592 59,241 0.0058 0.9942 87.88
49.5 9,992,228 11,402 0.0011 0.9989 87.37
50.5 9,578,738 11,697 0.0012 0.9988 87.27
51,5 7,617,858 68,487 0.0090 0.9910 87.16
52.5 7,540,759 6,103 0.0008 0.9992 86.38
53.5 6,767,893 17,917 0.0026 0.9974 86.31
54.5 6,159,775 9,725 0.0016 0.9984 86.08
55.5 6,136,671 8,375 0.0014 0.9986 85.94
56.5 5,050,746 26,558 0.0053 0.9947 85.82
57.5 3,399,791 196,991 0.0579 0.9421 85.37
58.5 3,374,609 38,810 0.0115 0.9885 80.43
59.5 2,238,893 12,113 0.0054 0.9946 79.50
60.5 2,323,946 14,940 0.0064 0.9936 79.07
61.5 2,252,653 5,842 0.0026 0.9974 78.56
62.5 2,423,123 65,571 0.0271 0.9729 78.36
63.5 2,253,488 9,799 0.0043 0.9957 76.24
64.5 1,985,887 873 0.0004 0.9996 75.91
65.5 1,992,639 9,096 0.0046 0.9954 75.87
66.5 1,869,264 3,264 0.0017 0.9983 75.53
67.5 1,855,581 67,451 0.0364 0.9636 75.40
68.5 1,856,501 7,424 0.0040 0.9960 72.65
69.5 2,026,604 14,224 0.0070 0.9930 72.36
70.5 1,964,814 9,841 0.0050 0.9950 71.86
71.5 1,960,903 34,815 0.0178 0.9822 71.50
72.5 1,926,089 7,884 0.0041 0.9959 70.23
73.5 1,918,205 73,910 0.0385 0.9615 69.94
74.5 1,733,893 10,429 0.0060 0.9940 67.24
75.5 1,723,439 445 0.0003 0.9997 66.84
76.5 1,694,070 15,632 0.0092 0.9908 66.82
77.5 1,678,438 3,338 0.0020 0.9980 66.21
78.5 1,675,100 5,300 0.0032 0.9968 66.07
arumttdileming vil-105 v spa or ora
AVISTA CORPORATION
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT SAND 1917-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1,586,976 483 0.0003 0.9997 65.87
80.5 1,511,687 47 0.0000 1.0000 65.85
81.5 1,499,498 2,146 0.0014 0.9986 65.84
82.5 1,497,352 3,011 0.0020 0.9980 65.75
83.5 1,494,341 115,252 0.0771 0.9229 65.62
84.5 1,379,089 0.0000 1.0000 60.56
85.5 1,349,395 784 0.0006 0.9994 60.56
86.5 1,099,126 2,619 0.0024 0.9976 60.52
87.5 874,185 104 0.0001 0.9999 60.38
88.5 766,401 3,213 0.0042 0.9958 60.37
89.5 752,271 231 0.0003 0.9997 60,12
90.5 492,552 5,629 0.0114 0.9886 60.10
91.5 486,923 241 0.0005 0.9995 59.41
92.5 326,421 2,926 0.0090 0.9910 59.38
93.5 323,495 0.0000 1.0000 58.85
94.5 311,210 0.0000 1.0000 58.85
95.5 311,210 0.0000 1.0000 58.85
96.5 240,238 0.0000 1.0000 58.85
97.5 58.85
pggg pg Vil-106 Avista Corporation 13DecemtŠTIS6Ÿ$7
AV
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AVISTA CORPORATION
ACCOUNT 357 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1974-2014 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 2,431,036 0.0000 1.0000 100.00
0.5 2,431,227 0.0000 1.0000 100.00
1.5 2,431,227 0.0000 1.0000 100.00
2.5 2,049,625 0.0000 1.0000 100.00
3.5 2,049,625 0.0000 1.0000 100.00
4.5 2,049,625 0.0000 1.0000 100.00
5.5 2,049,625 0.0000 1.0000 100.00
6,5 2,049,625 0.0000 1.0000 100.00
7.5 2,049,625 0.0000 1.0000 100.00
B.5 38,773 0.0000 1.0000 100.00
9.5 187,785 0.0000 1.0000 100.0010.5 187,785 0.0000 1.0000 100.00
11.5 187,785 0.0000 1.0000 100.00
12.5 187,785 0.0000 1.0000 100.00
13.5 187,7B5 0.0000 1.0000 100.00
14.5 187,785 0.0000 1.0000 100.00
15.5 186,081 0.0000 1.0000 100.00
16.5 182,893 0.0000 1.0000 100.00
17.5 182,733 0.0000 1.0000 100.00
18.5 459,633 0.0000 1.0000 100.00
19.5 459,633 0.0000 1.0000 100.00
20.5 556,054 0.0000 1.0000 100.00
21.5 556,054 0.0000 1.0000 100.00
22.5 555,863 0.0000 1.0000 100.00
23.5 555,863 0.0000 1.0000 100.00
24.5 555,863 0.0000 1.0000 100.00
25.5 555,863 0.0000 1.0000 100.00
26.5 555,863 0.0000 1.0000 100.00
27.5 555,863 0.0000 1.0000 100.00
28.5 555,863 0.0000 1.0000 100.00
29.5 555,863 0.0000 1.0000 100.00
30.5 522,375 0.0000 1.0000 100.00
31.5 373,362 0.0000 1.0000 100.00
32.5 373,362 0.0000 1.0000 100.00
33.5 373,362 0.0000 1.0000 100.00
34.5 373,362 0.0000 1.0000 100.00
35.5 373,362 0.0000 1.0000 100.00
36.5 373,362 0.0000 1.0000 100.00
37.5 373,362 0.0000 1.0000 100.00
38.5 373,320 0,0000 1.0000 100.00
pg Vil-108
c
Scy
f 13
AVISTA CORPORATION
ACCOUNT 357 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1974-2014 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 373,320 0.0000 1.0000 100.00
40.5 96,421 0.0000 1.0000 100.00
41.5 96,421 0.0000 1.0000 100.00
42.5 100.00
e Vil-109 f 13
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AVISTA CORPORATION
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1974-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,136,714 0.0000 1.0000 100.00
0.5 1,136,027 0.0000 1.0000 100.00
1.5 1,129,508 0.0000 1.0000 100.00
2.5 1,127,607 0.0000 1.0000 100.003.5 1,123,829 0.0000 1.0000 100.00
4.5 1,123,829 0.0000 1.0000 100.00
5.5 1,123,829 0.0000 1.0000 100.00
6.5 1,123,829 0.0000 1,0000 100.00
7.5 1,123,829 0.0000 1.0000 100.00
8.5 3,668 0.0000 1.0000 100.00
9.5 828,061 0.0000 1.0000 100.00
10.5 855,546 0.0000 1.0000 100.00
11.5 859,639 0.0000 1.0000 100.00
12.5 859,262 0.0000 1.0000 100.00
13.5 859,262 0.0000 1.0000 100.00
14.5 859,262 0.0000 1.0000 100.00
15.5 859,262 0.0000 1.0000 100.00
16.5 858,937 0,0000 1.0000 100.00
17.5 858,708 0.0000 1.0000 100.00
18.5 1,064,803 0.0000 1.0000 100.00
19.5 1,064,803 0.0000 1.0000 100.00
20,5 1,315,267 0.0000 1.0000 100.00
21.5 1,314,243 0.0000 1.0000 100.00
22.5 1,314,243 0.0000 1.0000 100.00
23.5 1,314,243 0.0000 1.0000 100.00
24.5 1,314,243 0.0000 1.0000 100.00
25.5 1,314,243 0.0000 1.0000 100.00
26.5 1,314,243 0 0.0000 1.0000 100.00
27.5 1,314,243 0.0000 1.0000 100.00
28.5 1,314,243 0.0000 1.0000 100.00
29,5 1,314,243 0.0000 1.0000 100.00
30.5 1,314,243 0.0000 1.0000 100.00
31.5 489,849 0.0000 1.0000 100.00
32.5 462,365 0.0000 1.0000 100.00
33.5 458,272 108,000 0.2357 0.7643 100.00
34.5 350,272 0.0000 1.0000 76.43
35.5 350,272 0.0000 1.0000 76.43
36.5 350,272 0.0000 1.0000 76.43
37.5 350,272 0.0000 1.0000 76.43
38.5 350,272 0.0000 1.0000 76.43
ggg pg Vil-111 Avista Corporation13
DecemËëPSf?§616
AVISTA CORPORATION
ACCOUNT 358 UND2RGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1974-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 350,272 0.0000 1.0000 76.43
40.5 142,465 0.0000 1.0000 76.43
41.5 142,465 0.0000 1.0000 76.43
42.5 76.43
MHmming vil-112
D ce 3
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AC
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35
9
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AVISTA CORPORATION
ACCOUNT 359 ROADS AND TRAILS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1926-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 295,340 0.0000 1.0000 100.00
0.5 209,078 0.0000 1.0000 100.00
1.5 194,655 0.0000 1.0000 100.00
2.5 192,890 0.0000 1.0000 100.00
3.5 115,277 0.0000 1,0000 100.00
4.5 75,282 0.0000 1.0000 100.00
5.5 75,282 0.0000 1.0000 100.00
6.5 109,194 0.0000 1.0000 100.00
7.5 109,194 0.0000 1.0000 100.00
8.5 912,459 0.0000 1.0000 100.00
9.5 1,700,471 0.0000 1.0000 100.00
10.5 1,794,583 0.0000 1.0000 100.00
11.5 1,794,583 0.0000 1.0000 100.00
12.5 1,794,583 0.0000 1.0000 100.00
13.5 1,793,648 0.0000 1.0000 100.00
14.5 1,789,707 0.0000 1.0000 100.00
15.5 1,782,139 0.0000 1.0000 100.00
16.5 1,782,139 0.0000 1.0000 100.00
17.5 1,782,139 0.0000 1.0000 100.00
18.5 1,780,342 0.0000 1.0000 100.00
19.5 1,780,342 0.0000 1.0000 100.00
20.5 1,776,171 0.0000 1.0000 100.00
21.5 1,770,707 0.0000 1.0000 100.00
22.5 1,776,609 0.0000 1.0000 100.00
23.5 1,776,113 0,0000 1.0000 100.00
24.5 1,775,862 0.0000 1.0000 100.00
25.5 1,775,862 0.0000 1.0000 100.00
26.5 1,770,605 0.0000 1.0000 100.00
27.5 1,770,605 0.0000 1.0000 100.00
28.5 1,736,693 0.0000 1.0000 100.00
29.5 1,736,693 0.0000 1.0000 100.00
30.5 888,026 0.0000 1.0000 100.00
31.5 100,014 0.0000 1.0000 100.00
32.5 5,903 0.0000 1.0000 100.00
33.5 5,903 0.0000 1.0000 100.00
34.5 6,017 0.0000 1.0000 100.00
35.5 6,017 0.0000 1.0000 100.00
36.5 6,017 0.0000 1.0000 100.00
37.5 6,017 0.0000 1.0000 100.00
38.5 6,017 0.0000 1.0000 100.00
9 VII-114
ee 3
AVISTA CORPORATION
ACCOUNT 359 ROADS AND TRAILS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1926-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 6,017 0.0000 1.0000 100.00
40.5 6,017 0.0000 1.0000 100.00
41.5 6,114 0.0000 1.0000 100.0042.5 6,209 0.0000 1.0000 100.0043.5 6,209 0.0000 1.0000 100.00
44.5 306 0.0000 1,0000 100.00
45.5 306 0.0000 1.0000 100.00
46.5 306 0.0000 1.0000 100.00
47,5 306 0.0000 1.0000 100.00
48.5 306 0.0000 1.0000 100.00
49.5 306 0.0000 1.0000 100.00
50.5 306 0.0000 1.0000 100.00
51.5 306 0.0000 1.0000 100,00
52.5 306 0.0000 1.0000 100.00
53.5 306 0.0000 1.0000 100.00
54.5 306 0.0000 1.0000 100.00
55.5 306 0.0000 1.0000 100.00
56.5 192 0.0000 1.0000 100.00
57.5 192 0.0000 1.0000 100.00
58.5 192 0.0000 1.0000 100.00
59.5 192 0.0000 1.0000 100.00
60.5 192 0.0000 1.0000 100.00
61.5 192 0.0000 1.0000 100.00
62.5 192 0.0000 1.0000 100,00
63.5 95 0.0000 1.0000 100.00
64.5 11,923 0.0000 1.0000 100.00
65.5 11,923 0.0000 1.0000 100.00
66.5 11,923 0.0000 1.0000 100.00
67.5 11,923 0.0000 1.0000 100.00
68.5 26,053 0.0000 1.0000 100.00
69.5 26,053 0.0000 1.0000 100.00
70.5 26,053 0.0000 1.0000 100.00
71.5 26,053 0.0000 1.0000 100.00
72.5 26,053 0.0000 1.0000 100.00
73.5 26,053 0.0000 1.0000 100.00
74.5 26,053 0.0000 1.0000 100.00
75.5 26,053 0.0000 1.0000 100.00
76.5 26,053 0.0000 1.0000 100.00
77.5 26,053 0.0000 1.0000 100.00
78.5 26,053 0.0000 1.0000 100.00
NÂÑÊMNO Vll-115
ece 6 3
AVISTA CORPORATION
ACCOUNT 359 ROADS AND TRAILS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1926-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 26,053 0.0000 1.0000 100.00
80.5 26,053 0.0000 1.0000 100.00
81.5 26,053 0.0000 1.0000 100.00
82.5 26,053 0.0000 1.0000 100.00
83.5 26,053 0.0000 1.0000 100.00
84.5 26,053 0.0000 1.0000 100.00
85.5 26,053 0.0000 1.0000 100.00
86.5 14,130 0.0000 1.0000 100.00
87.5 14,130 0.0000 1.0000 100.00
88.5 14,130 0.0000 1.0000 100.00
89.5 14,130 0.0000 1.0000 100.00
90.5 100.00
Vll-116 713
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AG
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A
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S
AVISTA CORPORATION
ACCOUNT 360.4 LAND -EASEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 2009-2016 EXPERIENCE BAND 2009-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,496,628 0.0000 1.0000 100.00
0.5 2,491,385 0.0000 1.0000 100.00
1.5 2,272,018 0.0000 1.0000 100,00
2.5 2,159,799 0.0000 1.0000 100.00
3.5 1,943,669 0.0000 1.0000 100.00
4.5 1,933,654 0.0000 1.0000 100.00
5.5 1,786,829 0.0000 1.0000 100.00
6.5 58,252 0.0000 1.0000 100.00
7.5 100.00
Vil-118 Ae
89 13
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10
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AG
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IN
YE
A
R
S
AVISTA CORPORATION
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEM2NT BAND 1908-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 16,663,348 0.0000 1.0000 100.00
0.5 15,898,159 0.0000 1.0000 100.00
1.5 16,335,675 28,258 0.0017 0.9983 100.00
2.5 15,626,533 3,367 0.0002 0.9998 99.83
3.5 15,423,599 416 0.0000 1.0000 99.81
4.5 14,034,953 18,225 0.0013 0.9987 99.80
5.5 11,201,096 12,686 0.0011 0.9989 99.67
6,5 11,381,707 4,017 0,0004 0.9996 99.56
7.5 9,688,390 5,898 0.0006 0.9994 99.53
8.5 9,111,120 11,610 0.0013 0.9987 99.46
9.5 8,657,679 24,803 0.0029 0.9971 99.34
10.5 8,656,571 1,392 0,0002 0.9998 99.05
11.5 8,642,766 37,370 0.0043 0.9957 99.04
12.5 8,841,363 18,008 0.0020 0.9980 98.61
13.5 9,058,967 118,971 0.0131 0.9869 98.41
14.5 8,506,087 4,161 0.0005 0.9995 97.12
15.5 8,191,384 6,865 0.0008 0.9992 97.07
16.5 8,002,328 15,196 0.0019 0.9981 96.99
17.5 6,467,358 50,846 0.0079 0.9921 96.80
18.5 6,347,849 5,924 0.0009 0.9991 96.04
19.5 6,157,465 34,615 0.0056 0.9944 95,95
20.5 6,013,473 1,104 0.0002 0.9998 95.41
21.5 5,725,352 47,610 0.0083 0.9917 95.40
22.5 5,628,606 71,689 0.0127 0.9873 94.60
23.5 5,546,017 17,303 0.0031 0.9969 93.40
24.5 5,279,436 20,534 0.0039 0.9961 93.11
25.5 4,953,648 5,873 0.0012 0.9988 92.74
26.5 4,963,870 7,671 0.0015 0.9985 92.63
27.5 4,801,118 52,585 0.0110 0.9890 92.49
28.5 4,605,279 22,409 0.0049 0.9951 91.48
29.5 3,913,190 10,866 0.0028 0.9972 91.03
30.5 3,866,360 86,340 0.0223 0.9777 90.78
31.5 3,509,285 11,287 0.0032 0.9968 88.75
32.5 3,534,062 33,872 0.0096 0.9904 88.47
33.5 3,234,597 4,895 0.0015 0.9985 87.62
34.5 2,641,799 7,658 0.0029 0.9971 87.49
35,5 2,534,315 24,106 0.0095 0.9905 B7.23
36.5 1,681,866 13,958 0.0083 0.9917 B6.40
37.5 1,506,12B 8,877 0.0059 0.9941 85.69
38.5 1,352,135 31,441 0.0233 0.9767 85.18
VII-120 DAece
1 3
AVISTA CORPORATION
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1908-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,283,191 6,820 0.0053 0.9947 83.20
40.5 959,939 9,964 0.0104 0.9896 82.76
41.5 618,162 18,881 0.0305 0.9695 81.90
42.5 540,477 1,898 0.0035 0.9965 79.40
43.5 492,011 8,499 0.0173 0.9827 79.12
44.5 433,920 4,226 0.0097 0.9903 77.75
45.5 406,784 530 0.0013 0.9987 76.99
46.5 391,210 2,090 0.0053 0.9947 76.89
47.5 377,602 17,630 0.0467 0.9533 76.48
48.5 330,313 10,943 0.0331 0.9669 72.91
49.5 307,828 26,904 0.0874 0.9126 70.50
50.5 255,761 21,118 0.0826 0.9174 64.34
51.5 247,528 5,315 0.0215 0.9785 59.02
52.5 248,389 12,814 0.0516 0,9484 57.76
53.5 229,162 8,400 0.0367 0.9633 54.78
54.5 220,536 16,435 0.0745 0.9255 52.77
55.5 204,332 105 0.0005 0.9995 48.84
56.5 194,559 2,448 0.0126 0.9874 48.81
57.5 198,888 5,947 0.0299 0.9701 48.20
58.5 177,329 4,285 0.0242 0.9758 46.76
59.5 175,855 1,669 0.0095 0.9905 45.63
60.5 153,891 2,294 0.0149 0.9851 45.19
61.5 148,720 84 0.0006 0.9994 44.52
62.5 158,808 7,580 0.0477 0.9523 44.49
63.5 157,646 1,959 0.0124 0.9876 42.37
64.5 153,856 10,089 0.0656 0.9344 41.84
65.5 133,649 2,000 0.0150 0.9850 39,10
66.5 124,181 838 0.0067 0.9933 38.51
67.5 117,221 5,332 0.0455 0.9545 38.26
68.5 108,380 637 0.0059 0.9941 36.52
69.5 108,030 3,308 0.0306 0.9694 36.30
70.5 103,439 642 0.0062 0.9938 35.19
71.5 108,764 0.0000 1.0000 34.97
72.5 109,156 68 0.0006 0.9994 34.97
73.5 109,354 8,965 0.0820 0.9180 34.95
74.5 100,198 3,871 0.0386 0.9614 32.08
75.5 96,023 3,244 0.0338 0,9662 30.84
76.5 291,617 767 0.0026 0.9974 29.80
77.5 290,809 0.0000 1.0000 29.72
78.5 291,050 0.0000 1.0000 29.72
RU_RenHanOU Vll-121 Ae
e 3
AVISTA CORPORATION
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1908-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 282,750 0.0000 1.0000 29.72
80.5 279,452 0.0000 1.0000 29.72
81.5 279,309 0.0000 1.0000 29.72
82.5 276,730 0.0000 1.0000 29.72
83.5 274,626 0.0000 1.0000 29.72
84.5 274,626 0.0000 1.0000 29.72
85.5 267,751 0.0000 1.0000 29.72
86.5 263,724 0.0000 1.0000 29.72
87.5 248,565 0.0000 1.0000 29.72
88.5 248,565 2,496 0.0100 0.9900 29.72
89.5 234,716 0.0000 1.0000 29.43
90.5 221,192 0.0000 1.0000 29.43
91.5 212,090 0.0000 1.0000 29.43
92.5 212,090 1,283 0.0060 0.9940 29.43
93.5 210,807 0.0000 1.0000 29.25
94.5 210,807 0.0000 1.0000 29.25
95.5 210,807 0.0000 1.0000 29.25
96.5 210,724 0.0000 1.0000 29.25
97.5 210,289 0.0000 1.0000 29.25
98.5 210,289 0.0000 1.0000 29.25
99.5 202,683 0.0000 1.0000 29.25
100.5 201,589 0.0000 1.0000 29.25
101.5 199,161 0.0000 1.0000 29.25
102.5 199,161 0.0000 1.0000 29.25
103.5 199,161 0.0000 1.0000 29.25
104.5 241 0.0000 1.0000 29.25
105.5 241 0.0000 1.0000 29.25
106.5 29.25
IRff60 HgÎlly VII-122 DAvieso r
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10
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AG
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IN
YE
A
R
S
AVISTA CORPORATION
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 108,777,981 132,695 0.0012 0.9988 100.00
0.5 105,224,985 527,709 0.0050 0.9950 99.88
1.5 102,470,515 308,988 0.0030 0.9970 99.38
2.5 92,522,887 245,321 0.0027 0.9973 99.08
3.5 91,367,756 290,749 0.0032 0.9968 98.81
4.5 86,629,367 592,318 0.0068 0.9932 98.50
5.5 77,276,265 477,344 0.0062 0.9938 97.83
6.5 75,816,651 211,276 0.0028 0.9972 97.22
7.5 70,322,654 504,725 0.0072 0.9928 96.95
8.5 69,009,549 277,772 0.0040 0.9960 96.26
9.5 69,266,086 877,546 0.0127 0.9873 95.87
10.5 66,756,665 457,348 0.0069 0.9931 94.65
11.5 63,026,280 924,740 0.0147 0.9853 94.01
12.5 60,449,261 404,341 0.0067 0.9933 92.63
13.5 59,922,721 560,826 0.0094 0.9906 92.01
14.5 58,701,188 394,005 0.0067 0.9933 91.15
15.5 57,074,975 869,044 0.0152 0.9848 90.53
16.5 53,823,607 263,266 0.0049 0.9951 89.16
17.5 49,531,447 604,049 0.0122 0.9878 88.72
18.5 46,088,725 438,334 0.0095 0.9905 87.64
19.5 44,273,618 241,343 0.0055 0.9945 86.80
20.5 43,627,229 471,005 0.0108 0.9892 86.33
21.5 41,642,780 818,396 0.0197 0.9803 85.40
22.5 39,839,347 849,254 0.0213 0.9787 83.72
23.5 38,459,813 687,702 0.0179 0.9821 81.94
24.5 36,930,753 200,153 0.0054 0.9946 80.47
25.5 34,631,886 553,326 0.0160 0.9840 80.03
26.5 33,263,814 293,921 0.0088 0.9912 78.76
27.5 32,258,836 371,215 0.0115 0.9885 78.06
28.5 31,337,638 513,096 0.0164 0.9836 77.16
29.5 28,767,399 369,379 0.0128 0.9872 75.90
30.5 27,085,501 491,741 0.0182 0.9818 74.92
31.5 25,497,251 916,698 0.0360 0.9640 73.56
32.5 24,721,251 247,785 0.0100 0.9900 70.92
33.5 22,960,352 534,342 0.0233 0.9767 70.21
34.5 19,558,847 331,934 0.0170 0.9830 68.57
35.5 18,224,838 440,637 0.0242 0.9758 67.41
36.5 14,237,980 384,534 0.0270 0.9730 65.78 ,
37.5 11,998,603 439,066 0.0366 0.9634 64.00
38.5 10,032,078 334,143 0.0333 0.9667 61.66
I
Vil-124 DA 13
AVISTA CORPORATION
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 9,131,710 331,094 0.0363 0.9637 59.61
40.5 7,453,375 304,907 0.0409 0.9591 57.45
41.5 6,140,503 195,923 0.0319 0.9681 55.10
42.5 5,496,119 406,701 0.0740 0.9260 53.34
43.5 5,093,933 181,692 0.0357 0.9643 49.39
44.5 4,501,447 226,448 0.0503 0.9497 47.63
45.5 4,070,526 87,116 0.0214 0.9786 45.23
46.5 3,859,212 97,493 0.0253 0.9747 44.2747.5 3,654,922 245,167 0.0671 0.9329 43.15
48.5 2,991,033 290,269 0.0970 0.9030 40.25
49.5 2,624,668 150,477 0.0573 0.9427 36.35
50.5 2,452,246 213,163 0.0869 0.9131 34.2651.5 2,241,893 215,767 0.0962 0.9038 31.28
52.5 2,086,582 296,095 0.1419 0.8581 28.27
53.5 1,691,677 142,973 0.0845 0.9155 24.26
54.5 1,538,274 58,843 0.0383 0.9617 22.2155.5 1,482,692 80,599 0.0544 0.9456 21.36
56.5 1,292,677 21,659 0.0168 0.9832 20.20
57.5 1,224,268 55,315 0.0452 0.9548 19.86
58.5 1,179,669 90,700 0.0769 0.9231 18.96
59.5 1,017,282 40,947 0.0403 0.9597 17.51
60.5 909,860 207,770 0.2284 0.7716 16.80
61.5 691,982 33,847 0.0489 0.9511 12.9662.5 867,157 13,208 0.0152 0.9848 12.33
63.5 883,353 92,164 0.1043 0.8957 12.14
64.5 865,212 19,971 0.0231 0.9769 10.88
65.5 860,033 20,268 0.0236 0.9764 10.62
66.5 872,295 158,986 0.1823 0.8177 10.37
67.5 668,716 8,396 0.0126 0.9874 8.48
68.5 679,324 117,285 0.1726 0.8274 8.38
69.5 563,788 23,548 0.0418 0.9582 6.93
70.5 549,286 145,788 0.2654 0.7346 6.6471.5 373,245 30,982 0.0830 0.9170 4.88
72.5 326,249 130,421 0.3998 0.6002 4.47
73.5 195,783 25,944 0.1325 0.8675 2.69
74.5 172,190 67,331 0.3910 0.6090 2.3375.5 100,268 8,370 0.0835 0.9165 1.42
76.5 94,134 6,322 0.0672 0.9328 1.30
77.5 87,688 18,831 0.2148 0.7852 1.21
78.5 74,642 13,934 0.1867 0.8133 0.95
VII-125 DAe rg
13
AVISTA CORPORATION
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 64,233 16,722 0.2603 0.7397 0.77
80.5 49,306 13,184 0.2674 0.7326 0.57
81.5 40,542 5,340 0.1317 0.8683 0.42
82.5 36,518 8,932 0.2446 0.7554 0.36
83.5 27,586 1,194 0.0433 0.9567 0.28
84.5 26,392 2,861 0.1084 0.8916 0.26
85.5 23,531 2,931 0.1246 0.8754 0.23
86.5 20,600 0.0000 1.0000 0.21
87.5 20,600 2,437 0.1183 0.8817 0.21
88.5 18,163 689 0.0379 0.9621 0.18
89.5 17,474 3,133 0.1793 0.8207 0.17
90.5 4,113 0.0000 1.0000 0.14
91.5 4,113 2,217 0.5392 0.4608 0.14
92.5 1,895 0.0000 1.0000 0.07
93.5 1,107 0.0000 1.0000 0.07
94.5 1,107 0.0000 1.0000 0.07
95,5 1,107 0.0000 1.0000 0.07
96.5 1,107 0.0000 1.0000 0.07
97.5 1,107 0.0000 1.0000 0.07
98.5 1,107 0.0000 1.0000 0.07
99.5 1,107 0.0000 1.0000 0.07
100.5 1,107 0.0000 1.0000 0.07
101.5 1,107 0.0000 1.0000 0.07
102.5 1,107 0.0000 1.0000 0.07
103.5 1,107 0.0000 1.0000 0.07
104.5 1,107 0.0000 1.0000 0.07
105.5 1,107 0.0000 1.0000 0.07
106.5 1,107 0.0000 1.0000 0.07
107.5 1,107 1,107 1.0000 0.07
108.5
Vil-126 91 13
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AVISTA CORPORATION
ACCOUNT 363 STORAGE BATTERY 2QUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 2015-2015 EXPERIENCE BAND 2015-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,597,845 0.0000 1.0000 100.00
0.5 2,597,845 0.0000 1.0000 100.00
1.5 100.00
VII-128 Ae bCop
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AVISTA CORPORATION
ACCOUNT 364 POLES,TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1927-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 299,415,780 4,084 0.0000 1.0000 100.00
0.5 283,913,136 457,350 0.0016 0.9984 100.00
1.5 255,012,170 445,217 0.0017 0.9983 99.84
2.5 233,400,844 292,739 0.0013 0.9987 99.66
3.5 213,360,363 224,276 0.0011 0.9989 99.54
4.5 198,356,523 217,691 0.0011 0.9989 99.43
5.5 185,853,839 278,225 0.0015 0.9985 99.32
6.5 174,298,966 245,238 0.0014 0.9986 99.18
7.5 160,901,034 225,961 0.0014 0.9986 99.04
8.5 153,133,939 232,034 0.0015 0.9985 98.90
9.5 147,024,357 233,803 0.0016 0.9984 98.75
10.5 142,135,683 208,981 0.0015 0.9985 98.59
11.5 138,866,382 196,120 0.0014 0.9986 98.45
12.5 134,492,238 265,489 0.0020 0.9980 98.31
13.5 130,632,658 246,689 0.0019 0.9981 98.11
14.5 127,669,815 255,669 0.0020 0.9980 97.93
15.5 123,209,436 329,573 0.0027 0.9973 97.73
16.5 116,524,795 293,786 0.0025 0.9975 97.47
17.5 110,498,649 272,704 0.0025 0.9975 97.22
18.5 104,306,631 264,197 0.0025 0.9975 96.98
19.5 97,894,620 254,800 0.0026 0.9974 96.74
20.5 90,391,287 233,437 0.0026 0.9974 96.49
21.5 79,685,472 201,505 0.0025 0.9975 96.24
22.5 75,221,951 156,718 0.0021 0.9979 95.99
23.5 71,776,216 123,208 0.0017 0.9983 95.79
24.5 68,422,473 137,785 0.0020 0.9980 95.63
25.5 65,736,139 435,897 0.0066 0.9934 95.44
26.5 63,371,896 159,665 0.0025 0.9975 94.80
27.5 61,443,518 184,552 0.0030 0,9970 94.57
28.5 58,834,643 177,305 0.0030 0.9970 94.28
29.5 56,229,824 201,163 0.0036 0.9964 94,00
30.5 52,565,446 182,944 0.0035 0.9965 93.66
31.5 48,239,864 214,226 0.0044 0.9956 93.33
32.5 44,936,207 243,307 0.0054 0.9946 92.92
33.5 41,887,578 310,999 0.0074 0.9926 92.42
34.5 39,031,981 209,096 0.0054 0.9946 91.73
35.5 35,094,263 201,669 0.0057 0.9943 91.24
36.5 31,807,000 189,992 0.0060 0.9940 90.72
37.5 27,853,982 178,356 0.0064 0.9936 90.17
38.5 24,903,053 192,806 0.0077 0.9923 89.60
Vil-130 13
AVISTA CORPORATION
ACCOUNT 364 POLES,TOWERS AND FIXTURES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT SAND 1927-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 22,363,073 160,493 0.0072 0.9928 88.90
40.5 20,055,964 168,845 0.0084 0.9916 88.26
41.5 18,053,638 145,183 0.0080 0.9920 87.52
42.5 16,877,174 151,043 0.0089 0.9911 86.82
43.5 14,930,462 134,200 0.0090 0.9910 86.04
44.5 13,787,297 124,356 0.0090 0.9910 85.27
45.5 12,436,548 120,347 0.0097 0.9903 84.50
46.5 11,527,978 105,282 0.0091 0.9909 83.68
47.5 10,766,950 97,775 0.0091 0.9909 82.92
48.5 10,727,170 106,615 0.0099 0.9901 82.16
49.5 10,149,228 105,475 0.0104 0.9896 81.35
50.5 9,560,765 118,919 0.0124 0.9876 80.50
51.5 8,856,061 111,370 0.0126 0.9874 79.50
52.5 8,350,833 108,211 0.0130 0.9870 78.50
53.5 7,817,075 100,000 0.0128 0.9872 77.48
54.5 7,294,004 114,543 0.0157 0.9843 76.49
55.5 6,534,001 115,853 0.0177 0.9823 75.29
56.5 6,141,869 109,678 0.0179 0.9821 73.96
57.5 5,663,959 114,274 0.0202 0.9798 72.63
58.5 5,206,034 128,042 0.0246 0.9754 71.17
59.5 4,667,414 281,734 0.0604 0.9396 69.42
60.5 3,912,131 170,773 0.0437 0.9563 65.23
61.5 3,394,990 184,450 0.0543 0.9457 62.38
62.5 2,921,294 172,290 0,0590 0.9410 58.99
63.5 2,466,757 330,742 0.1341 0.8659 55.51
64.5 1,893,629 625,374 0.3303 0.6697 48.07
65.5 1,038,638 405,910 0.3908 0.6092 32.19
66.5 455,862 43,949 0.0964 0.9036 19.61
67.5 196,255 39,608 0.2018 0.7982 17.72
68.5 81,118 6,012 0.0741 0.9259 14.15
69.5 12,409 1,154 0.0930 0.9070 13.10
70.5 11.88
Vil-131 Aece
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AVISTA CORPORATION
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1936-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 186,913,586 4,254 0.0000 1.0000 100.00
0.5 170,658,023 77,527 0.0005 0.9995 100.00
1.5 156,636,419 124,449 0.0008 0.9992 99.95
2.5 150,701,240 102,780 0.0007 0.9993 99.87
3.5 140,029,794 175,046 0.0013 0.9987 99.80
4.5 131,856,477 108,909 0.0008 0.9992 99.68
5.5 120,299,639 58,833 0.0005 0.9995 99.60
6.5 111,232,393 59,080 0.0005 0.9995 99.55
7.5 104,165,692 134,016 0.0013 0.9987 99.50
8.5 98,200,091 108,162 0.0011 0.9989 99.37
9.5 94,972,815 153,570 0.0016 0.9984 99.26
10.5 92,745,940 112,217 0.0012 0.998B 99.10
11.5 91,818,248 135,668 0.0015 0.9985 98.98
12.5 89,807,607 132,487 0.0015 0.9985 98.83
13.5 87,465,269 204,560 0.0023 0.9977 98.69
14.5 85,873,284 94,044 0.0011 0.9989 98.46
15.5 83,402,692 151,672 0.0018 0.9982 98.35
16.5 78,335,286 163,990 0.0021 0.9979 98.17
17.5 74,196,024 131,647 0.0018 0.9982 97.96
18.5 70,803,921 201,162 0.0028 0.9972 97.79
19.5 67,227,339 163,287 0.0024 0.9976 97.51
20.5 63,196,390 145,119 0.0023 0.9977 97.27
21.5 54,912,333 113,179 0.0021 0.9979 97.05
22.5 53,116,170 141,003 0.0027 0.9973 96.85
23.5 50,949,889 101,029 0.0020 0,9980 96.59
24.5 49,197,770 150,621 0.0031 0.9969 96.40
25.5 46,748,111 107,007 0.0023 0.9977 96.11
26.5 43,902,708 198,099 0.0045 0.9955 95.89
27.5 40,824,775 110,394 0.0027 0.9973 95.45
28.5 40,829,063 176,368 0.0043 0.9957 95.20
29.5 38,665,146 184,626 0.0048 0.9952 94.79
30.5 34,841,384 202,204 0.0058 0.9942 94.33
31.5 31,495,444 266,348 0.0085 0.9915 93.79
32.5 29,278,709 124,269 0.0042 0.9958 92.99
33.5 27,069,004 90,690 0.0034 0.9966 92.60
34.5 25,094,157 72,675 0.0029 0.9971 92.29
35.5 23,253,296 45,920 0.0020 0.9980 92.02
36.5 21,369,030 49,584 0.0023 0.9977 91.84
37.5 19,673,220 58,331 0.0030 0.9970 91.63
38.5 17,909,500 65,201 0.0036 0.9964 91.35
ggggggfggy Vll-133 DAve §pf
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AVISTA CORPORATION
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1936-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 16,781,329 53,459 0.0032 0.9968 91.02
40.5 15,438,890 55,654 0.0036 0.9964 90.73
41.5 14,076,025 55,557 0.0039 0.9961 90.40
42.5 13,055,353 102,929 0.0079 0.9921 90.05
43.5 11,697,530 64,638 0.0055 0.9945 89.34
44.5 10,956,389 41,987 0.0038 0.9962 88.84
45.5 10,075,056 63,049 0.0063 0.9937 88.50
46.5 9,330,349 46,647 0.0050 0.9950 87.95
47.5 9,011,610 40,431 0.0045 0.9955 87.51
48.5 9,098,772 39,926 0.0044 0.9956 87.12
49.5 8,880,123 44,341 0.0050 0.9950 86.73
50.5 8,490,333 33,424 0.0039 0.9961 86.30
51.5 8,155,684 69,720 0.0085 0.9915 85.96
52.5 7,815,274 55,113 0.0071 0.9929 85.23
53.5 7,424,253 72,989 0.0098 0.9902 84.63
54.5 7,055,987 58,777 0.0083 0.9917 83.79
55.5 6,440,982 70,263 0.0109 0.9B91 83.10
56,5 6,127,031 55,187 0.0090 0.9910 82.19
57.5 5,767,970 31,613 0.0055 0.9945 81.45
58.5 5,347,305 39,503 0.0074 0.9926 81.00
59.5 4,836,897 104,088 0.0215 0.9785 80.40
60.5 4,022,808 25,207 0.0063 0.9937 78.67
61.5 3,577,907 20,738 0.0058 0.9942 78.18
62.5 3,553,800 49,605 0.0140 0.9860 77.73
63.5 3,102,331 57,429 0.0185 0.9815 76.64
64.5 2,675,232 51,036 0.0191 0.9809 75.22
65.5 2,275,005 67,090 0.0295 0.9705 73.79
66.5 2,004,115 106,322 0.0531 0.9469 71.61
67.5 1,548,798 87,548 0.0565 0.9435 67.81
68.5 1,208,844 86,690 0.0717 0.9283 63.98
69.5 917,243 141,933 0.1547 0.8453 59.39
70.5 617,728 93,373 0.1512 0.8488 50.20
71.5 452,064 48,029 0.1062 0.8938 42.61
72.5 320,943 63,021 0.1964 0.8036 38.09
73.5 206,696 8,441 0.0408 0.9592 30.61
74.5 102,887 4,188 0.0407 0.9593 29.36
75.5 38,786 1,078 0.0278 0.9722 28.16
76.5 27.38
Vil-134 DAecebCgg 713
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AVISTA CORPORATION
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 95,342,635 7,180 0.0001 0.9999 100.00
0.5 91,606,332 15,305 0.0002 0.9998 99.99
1.5 85,441,702 135,291 0.0016 0.9984 99.98
2.5 81,880,555 12,911 0.0002 0.9998 99.82
3.5 80,225,578 17,532 0.0002 0.9998 99.80
4.5 78,438,163 33,234 0.0004 0.9996 99.78
5.5 74,043,394 12,824 0.0002 0.9998 99.74
6.5 71,455,134 11,853 0.0002 0.9998 99.72
7.5 68,135,571 18,515 0.0003 0.9997 99.70
8.5 63,032,165 17,123 0.0003 0.9997 99.68
9.5 59,454,348 50,959 0.0009 0.9991 99.65
10.5 55,370,168 30,171 0.0005 0.9995 99.56
11.5 52,747,568 26,376 0.0005 0.9995 99.51
12.5 47,238,347 49,449 0.0010 0.9990 99.46
13.5 44,907,906 31,103 0.0007 0.9993 99.36
14.5 42,922,474 51,735 0.0012 0.9988 99.29
15.5 40,573,920 52,646 0.0013 0.9987 99.17
16.5 37,051,004 45,499 0.0012 0.9988 99.04
17.5 34,168,058 46,521 0.0014 0.9986 98.92
18.5 30,862,755 48,944 0.0016 0.9984 98.78
19.5 26,989,862 85,356 0.0032 0.9968 98.63
20,5 24,117,387 54,742 0.0023 0.9977 98.31
21.5 20,310,101 37,677 0.0019 0.9981 98.09
22.5 15,950,959 28,708 0.0018 0.9982 97.91
23.5 13,461,888 21,836 0.0016 0.9984 97.73
24.5 10,892,189 18,117 0.0017 0.9983 97.57
25.5 9,766,498 32,149 0.0033 0.9967 97.41
26.5 8,651,986 19,062 0.0022 0.9978 97.09
27.5 7,943,943 8,479 0.0011 0.9989 96.88
28.5 6,785,474 14,608 0.0022 0.9978 96.77
29.5 6,183,575 8,709 0.0014 0.9986 96.57
30.5 5,451,663 14,735 0.0027 0,9973 96.43
31.5 4,804,665 13,319 0.0028 0.9972 96.17
32.5 3,851,987 16,718 0.0043 0.9957 95.90
33.5 3,475,760 34,124 0.0098 0.9902 95.49
34.5 3,072,657 65,899 0.0214 0.9786 94.55
35.5 2,689,500 72,803 0.0271 0.9729 92.52
36.5 2,271,126 54,865 0.0242 0.975B 90.02
37.5 1,854,695 14,996 0.0081 0.9919 87.84
38.5 1,576,302 B,328 0.0053 0.9947 87.13
VII-136 VS r
3
AVISTA CORPORATION
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,231,684 2,493 0.0020 0.9980 86.67
40.5 1,063,161 2,771 0.0026 0.9974 86.50
41.5 820,514 6,058 0.0074 0.9926 86.27
42.5 595,322 518 0.0009 0.9991 85.63
43.5 463,155 73 0.0002 0.9998 85.56
44.5 423,372 391 0.0009 0.9991 85.55
45.5 383,168 193 0.0005 0.9995 85.47
46,5 382,975 220 0.0006 0.9994 85.42
47.5 385,973 1 0.0000 1.0000 85.37
48.5 391,948 568 0.0014 0.9986 85.37
49.5 384,453 2,999 0.0078 0.9922 85.25
50.5 361,612 6 0.0000 1.0000 84.59
51.5 351,170 7 0.0000 1.0000 84.58
52.5 344,407 3,158 0.0092 0.9908 84.58
53.5 317,488 1 0.0000 1.0000 83.81
54.5 321,234 2,023 0.0063 0.9937 83.81
55.5 295,272 5 0.0000 1.0000 83.28
56.5 291,007 379 0.0013 0.9987 83.28
57.5 291,136 815 0.0028 0.9972 83.17
58.5 326,763 16 0.0001 0.9999 82.94
59.5 418,383 12 0,0000 1.0000 82.93
60,5 463,680 20 0.0000 1.0000 82.93
61.5 457,623 13 0.0000 1.0000 82.93
62.5 450,348 21 0.0000 1.0000 82.92
63.5 407,847 858 0.0021 0.9979 82.92
64.5 381,583 1,128 0.0030 0.9970 82.75
65.5 358,692 33 0.0001 0.9999 82.50
66.5 312,352 12 0.0000 1.0000 82.49
67.5 307,736 16 0.0001 0.9999 82.49
68.5 287,979 555 0.0019 0.9981 82.49
69.5 279,589 4 0.0000 1.0000 82.33
70.5 280,022 3,533 0.0126 0.9874 82.33
71.5 278,942 1,655 0.0059 0.9941 81.29
72.5 284,439 92 0.0003 0.9997 80.81
73,5 366,910 9 0.0000 1.0000 80.78
74.5 368,782 18 0.0000 1,0000 80.78
75.5 371,438 38 0.0001 0.9999 80.77
76.5 376,944 15 0.0000 1.0000 80.77
77.5 429,220 45 0.0001 0.9999 80.76
78.5 524,600 1,100 0.0021 0.9979 80.75
Vll-137
D 7 3
AVISTA CORPORATION
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1906-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 637,494 2,622 0.0041 0.9959 80.58
80.5 630,006 538 0.0009 0.9991 80.25
81.5 728,098 633 0.0009 0.9991 80.18
82.5 731,555 3,444 0.0047 0.9953 80.11
83.5 728,112 3,919 0.0054 0.9946 79.74
84.5 724,193 419 0.0006 0.9994 79.31
B5.5 722,970 3,785 0.0052 0.9948 79.26
86.5 674,192 257 0.0004 0.9996 78.85
87.5 580,457 1,425 0.0025 0.9975 78.82
88.5 526,986 231 0.0004 0.9996 78.62
89.5 505,043 2,192 0.0043 0.9957 78.59
90.5 498,551 55 0.0001 0.9999 78.25
91.5 498,496 2 0.0000 1.0000 78.24
92.5 498,185 381 0.0008 0.9992 78.24
93.5 496,801 1,286 0.0026 0.9974 78.18
94.5 495,515 461 0.0009 0.9991 77.98
95.5 489,139 25 0.0001 0.9999 77.90
96.5 489,115 279 0.0006 0.9994 77.90
97.5 488,836 3,880 0.0079 0.9921 77.86
98.5 484,114 21,891 0.0452 0.9548 77.24
99.5 456,429 11,407 0.0250 0.9750 73.75
100.5 437,988 8,454 0.0193 0.9807 71.90
101.5 347,845 32,268 0.0928 0.9072 70.52
102.5 313,719 38,379 0.1223 0.8777 63.97
103.5 269,803 23,732 0.0B80 0.9120 56.15
104.5 238,283 2,173 0.0091 0.9909 51.21
105.5 185,680 716 0.0039 0.9961 50.74
106.5 89,929 222 0.0025 0.9975 50.55
107.5 50.42
VlÍ-138 Ae 13
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AVISTA CORPORATION
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1910-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 175,081,700 3,636 0.0000 1.0000 100.00
0.5 167,371,507 116,050 0.0007 0.9993 100.00
1.5 154,361,688 123,625 0.0008 0.9992 99.93
2.5 146,846,096 94,014 0.0006 0.9994 99.85
3.5 140,773,129 109,673 0.0008 0.9992 99.78
4.5 137,352,899 164,491 0.0012 0.9988 99.71
5.5 131,573,220 184,229 0.0014 0.9986 99.59
6.5 125,929,703 192,518 0.0015 0.9985 99.45
7.5 119,474,885 183,004 0.0015 0.9985 99.30
8.5 112,047,682 240,754 0.0021 0.9979 99.14
9.5 105,084,716 513,938 0.0049 0.9951 98.93
10.5 99,239,656 380,812 0.0038 0.9962 98.45
11.5 95,139,534 537,240 0.0056 0.9944 98.07
12.5 89,034,739 1,098,982 0.0123 0.9877 97.52
13.5 85,173,010 1,103,772 0.0130 0.9870 96.31
14.5 82,396,966 1,355,730 0.0165 0.9835 95.06
15.5 78,790,005 1,406,831 0.0179 0.9821 93.50
16.5 73,918,946 1,696,573 0.0230 0.9770 91.83
17.5 67,428,262 1,518,419 0.0225 0.9775 89.72
18.5 61,689,643 1,215,084 0.0197 0.9803 87.70
19.5 55,440,453 899,530 0.0162 0.9838 85.97
20.5 49,273,841 1,154,975 0.0234 0.9766 84.58
21.5 41,766,146 608,068 0.0146 0.9854 82.60
22.5 34,109,933 401,954 0.0118 0.9882 81.39
23.5 27,965,942 247,381 0.0088 0.9912 80.44
24.5 22,924,126 497,298 0.0217 0.9783 79.72
25.5 19,462,487 351,168 0.0180 0.9820 77.99
26.5 16,437,675 352,422 0.0214 0,9786 76.59
27.5 14,046,206 431,657 0.0307 0.9693 74.95
28.5 13,622,434 792,465 0.05B2 0.9418 72.64
29.5 11,115,766 1,007,255 0.0906 0.9094 68.42
30.5 7,863,981 447,815 0.0569 0.9431 62.22
31.5 4,523,450 279,072 0.0617 0.9383 58.67
32.5 2,249,469 155,172 0.0690 0.9310 55.05
33.5 691,291 16,531 0.0239 0.9761 51.2G
34.5 309,008 10,196 0.0330 0.9670 50.03
35.5 361,287 30,562 0.0846 0.9154 48.38
36.5 379,129 1,040 0.0027 0.9973 44.29
37.5 378,089 4,612 0.0122 0.9878 44.17
38.5 380,96B 762 0.0020 0.9980 43.63
iMMEMäng Vll-140
1 13
AVISTA CORPORATION
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT SAND 1910-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 384,043 135 0.0004 0.9996 43.54
40.5 383,963 33,243 0.0866 0.9134 43.52
41.5 350,720 125,457 0.3577 0.6423 39.76
42.5 226,874 9,236 0.0407 0.9593 25.53
43.5 217,401 8,481 0.0390 0.9610 24.50
44.5 208,921 1,125 0.0054 0.9946 23.54
45.5 208,573 0.0000 1.0000 23.41
46.5 208,573 1,214 0.0058 0.9942 23.41
47.5 207,658 401 0.0019 0.9981 23.28
48.5 209,480 7,232 0.0345 0.9655 23.23
49.5 202,248 0.0000 1.0000 22.43
50.5 202,248 29,223 0.1445 0.8555 22.43
51.5 173,096 21,719 0.1255 0.8745 19.19
52.5 151,378 146,321 0.9666 0.0334 16,78
53.5 5,056 1,182 0.2338 0.7662 0.56
54,5 4,686 848 0.1809 0.8191 0.43
55.5 3,838 882 0.2298 0.7702 0.35
56.5 3,047 568 0.1865 0.8135 0.27
57.5 2,479 1,040 0.4195 0.5805 0.22
58.5 5,522 0.0000 1.0000 0.13
59.5 5,522 537 0.0972 0.9028 0.13
60.5 5,392 1,043 0.1935 0.8065 0.12
61.5 4,349 370 0.0851 0.9149 0.09
62.5 5,454 1,964 0.3601 0.6399 0.09
63.5 3,639 149 0.0409 0.9591 0.05
64.5 3,490 533 0.1528 0.8472 0.05
65.5 2,957 563 0.1904 0.8096 0.04
66.5 2,722 1,143 0.4201 0.5799 0.04
67.5 1,578 203 0.1286 0.8714 0.02
68.5 1,375 763 0.5551 0.4449 0.02
69.5 612 612 1.0000 0.01
70.5
71.5
72.5 16,714 16,641 0.9956
73.5 73 0.0000
74.5 13,670 13,465 0.9850
75.5 671 466 0.6949
76.5 9,787 9,582 0.9791
77.5 33,079 32,874 0.9938
78.5 925 0.0000
9 Vll-141 De f 13
AVISTA CORPORATION
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1910-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 925 0.0000
80.5 925 73 0.0793
81.5 851 0.0000
82.5 851 131 0.1542
83.5 720 0.0000
84.5 720 0.0000
85.5 720 0.0000
86.5 720 0.0000
87.5 720 0.0000
88.5 720 0.0000
89.5 720 720 1.0000
90.5
ammaammma Vll-142 13
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ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1940-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 203,808,230 269,601 0.0013 0.9987 100.00
0.5 198,136,829 377,798 0.0019 0.9981 99.87
1.5 181,937,592 340,521 0.0019 0.9981 99.68
2.5 173,890,503 246,367 0.0014 0.9986 99.49
3,5 170,062,468 337,345 0.0020 0.9980 99.35
4.5 164,310,384 307,015 0.0019 0.9981 99.15
5.5 151,956,977 431,329 0.0028 0.9972 98.97
6.5 143,546,884 451,444 0.0031 0.9969 98.69
7.5 134,588,582 426,065 0.0032 0.9968 98.38
8.5 127,443,594 433,539 0.0034 0.9966 98.06
9.5 118,467,151 359,549 0.0030 0.9970 97.73
10.5 111,892,152 444,085 0.0040 0.9960 97.43
11.5 108,528,563 571,748 0.0053 0.9947 97.05
12.5 105,654,169 560,242 0.0053 0.9947 96.54
13.5 103,968,611 594,250 0.0057 0.9943 96.02
14.5 102,644,846 639,923 0.0062 0.9938 95.4815.5 101,093,104 681,906 0.0067 0.9933 94.88
16.5 98,797,115 737,804 0.0075 0.9925 94.24
17.5 95,875,852 640,892 0.0067 0.9933 93.54
18.5 92,333,408 652,398 0.0071 0.9929 92.91
19.5 88,476,200 623,269 0.0070 0.9930 92.26
20.5 83,922,091 689,236 0.0082 0.9918 91.61
21.5 73,480,112 618,113 0.0084 0.9916 90.85
22.5 68,744,285 669,144 0.0097 0.9903 90.09
23.5 64,482,748 583,780 0.0091 0.9909 89.21
24.5 60,522,950 581,974 0.0096 0.9904 88.40
25.5 57,157,329 703,422 0.0123 0.9B77 87.55
26.5 54,197,184 640,082 0.0118 0.9882 86.48
27.5 51,332,078 605,289 0.0118 0.9882 85.46
28.5 49,872,676 672,445 0.0135 0.9865 84.45
29.5 47,835,747 629,633 0.0132 0.9868 83.31
30.5 44,370,699 652,709 0.0147 0.9853 82.21
31.5 40,728,020 616,005 0.0151 0.9849 81.00
32.5 36,807,450 675,863 0.0184 0.9816 79.78
33.5 33,516,359 648,329 0.0193 0.9807 78.31
34.5 31,348,820 644,077 0.0205 0.9795 76.80
35.5 28,269,403 556,200 0.0197 0.9BO3 75.22
36.5 25,793,334 533,433 0.0207 0.9793 73.74
37.5 22,572,623 597,937 0.0265 0.9735 72.22
38.5 19,730,719 527,190 0.0267 0.9733 70.30
ik _RENNSU VII-144 6 1 13
AVISTA CORPORATION
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1940-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 17,200,581 502,423 0.0292 0.9708 68.42
40.5 15,192,867 452,083 0.0298 0.9702 66.43
41.5 13,575,517 437,566 0.0322 0.9678 64.45
42.5 11,869,752 347,531 0.0293 0.9707 62.37
43.5 10,342,970 285,245 0.0276 0.9724 60.55
44.5 9,333,519 273,144 0.0293 0.9707 58.88
45.5 8,432,564 311,781 0,0370 0.9630 57.15
46.5 7,841,933 305,540 0.0390 0.9610 55.04
47.5 7,287,799 265,898 0.0365 0.9635 52,89
48.5 6,820,204 243,770 0.0357 0.9643 50.96
49.5 6,279,738 254,991 0.0406 0.9594 49.14
50,5 5,879,174 225,876 0.0384 0.9616 47.15
51.5 5,529,590 237,093 0.0429 0.9571 45.34
52.5 5,173,193 282,617 0.0546 0.9454 43.39
53.5 4,790,895 377,137 0.0787 0.9213 41.02
54.5 4,296,577 332,702 0.0774 0.9226 37.79
55.5 3,823,188 352,835 0.0923 0.9077 34.87
56.5 3,327,649 360,077 0.1082 0.8918 31.65
57.5 2,798,099 494,059 0.1766 0.8234 28.22
58.5 2,164,093 228,114 0.1054 0.8946 23.24
59.5 1,747,996 254,903 0.1458 0.8542 20.79
60.5 1,297,997 158,977 0.1225 0.8775 17.76
61.5 947,829 102,291 0.1079 0.8921 15.58
62.5 705,193 55,874 0.0792 0.9208 13.90
63.5 541,182 21,557 0.0398 0.9602 12.80
64.5 429,545 13,368 0.0311 0.9689 12.29
65.5 310,501 2,703 0.0087 0.9913 11.91
66.5 189,441 1,668 0.0088 0.9912 11.80
67.5 139,101 1,417 0.0102 0.9898 11.70
68.5 27,659 377 0.0136 0.9B64 11.58
69.5 11.42
Emanatuiitaming Vil-145 13
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ACCOUNTS 369.1,369.2 AND 369.3 -UNDERGROUND AND OVERHEAD SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1909-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 123,805,541 4,285 0.0000 1.0000 100.00
0.5 120,232,546 52,278 0.0004 0.9996 100.00
1.5 113,167,746 39,952 0.0004 0.9996 99.95
2.5 109,138,472 39,816 0.0004 0.9996 99.92
3.5 107,686,043 27,179 0.0003 0.9997 99.88
4.5 100,923,130 30,748 0.0003 0.9997 99.86
5.5 99,263,018 20,989 0.0002 0.9998 99.83
6.5 95,669,529 29,475 0.0003 0.9997 99.80
7.5 92,411,282 26,922 0.0003 0.9997 99.77
8.5 89,271,463 41,638 0.0005 0.9995 99.74
9.5 85,988,663 128,511 0.0015 0.9985 99.70
10.5 82,214,440 47,739 0.0006 0.9994 99.55
11.5 79,831,248 39,506 0.0005 0.9995 99.49
12.5 76,949,238 49,702 0.0006 0.9994 99.44
13.5 74,377,097 38,088 0.0005 0.9995 99.38
14.5 71,668,757 44,930 0.0006 0.9994 99.33
15.5 69,038,499 47,255 0.0007 0.9993 99.26
16.5 66,059,828 103,088 0.0016 0.9984 99.20
17.5 63,496,621 60,230 0.0009 0.9991 99.04
18.5 60,497,082 50,883 0.0008 0.9992 98.95
19.5 57,047,806 63,902 0.0011 0.9989 98.86
20.5 53,410,690 73,089 0.0014 0.9986 98.75
21.5 47,536,810 54,81B 0.0012 0.9988 98.62
22.5 43,974,808 39,296 0.0009 0.9991 98.51
23.5 40,873,687 32,455 0.0008 0.9992 98.42
24.5 37,968,410 30,263 0.0008 0.9992 98.34
25.5 35,673,309 29,559 0.0008 0.9992 98.26
26.5 33,684,013 36,702 0.0011 0.9999 98.18
27.5 32,088,182 26,175 0.0008 0.9992 98.07
28.5 30,134,968 31,542 0.0010 0.9990 97.99
29.5 28,516,068 46,533 0.0016 0.9984 97.89
30.5 26,555,569 48,191 0.0018 0.9982 97.73
31.5 24,393,279 46,659 0.0019 0.9981 97.55
32.5 22,411,500 50,776 0.0023 0.9977 97.37
33.5 20,738,832 54,048 0.0026 0.9974 97.15
34.5 19,423,920 58,556 0.0030 0.9970 96.89
35.5 17,727,944 62,137 0.0035 0.9965 96.60
36.5 16,020,926 53,486 0.0033 0.9967 96.26
37.5 13,920,937 31,355 0.0023 0.9977 95.94
38.5 11,9B4,9B6 39,355 0.0033 0.9967 95.72
kg_g¾g Vll-147 De
a°13
AVISTA CORPORATION
ACCOUNTS 369.1,369.2 AND 369.3 -UNDERGROUND AND OVERHEAD SERVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1909-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 10,211,475 32,883 0.0032 0.9968 95.41
40.5 8,744,901 26,713 0.0031 0.9969 95.10
41.5 7,797,799 22,938 0.0029 0.9971 94.81
42.5 6,788,746 18,957 0.0028 0.9972 94.53
43.5 6,165,184 13,649 0.0022 0.9978 94.27
44.5 5,590,115 7,052 0.0013 0.9987 94.06
45.5 5,111,837 15,567 0.0030 0.9970 93.94
46.5 4,778,600 31,664 0.0066 0.9934 93.66
47.5 4,467,995 61,448 0.0138 0.9862 93.04
48.5 4,327,311 25,122 0.0058 0.9942 91.76
49.5 4,037,799 52,010 0.0129 0.9871 91.22
50.5 3,69B,493 49,562 0.0134 0.9866 90.05
51.5 3,421,297 52,026 0.0152 0.9848 88.84
52.5 3,113,056 44,172 0.0142 0.9858 87.49
53.5 2,847,958 21,653 0.0076 0.9924 86.25
54.5 2,608,933 16,256 0.0062 0.9938 85.59
55.5 2,360,619 7,291 0.0031 0.9969 85.06
56.5 2,234,867 10,531 0.0047 0.9953 84.80
57.5 1,974,010 23,765 0.0120 0.9880 84.40
58.5 1,813,953 49,224 0.0271 0.9729 83.38
59.5 1,550,568 41,242 0.0266 0.9734 81.12
60.5 1,235,217 5,557 0.0045 0.9955 78.96
61.5 999,496 3,467 0.0035 0.9965 78.61
62.5 799,946 3,544 0.0044 0.9956 78.33
63.5 796,403 4,620 0.0058 0.9942 77.99
64.5 654,700 31,795 0.0486 0.9514 77.53
65.5 538,558 68,303 0.1268 0.8732 73.77
66.5 418,739 21,812 0.0521 0.9479 64.41
67.5 320,937 42,216 0.1315 0.8685 61.06
68.5 214,285 31,896 0.1488 0.8512 53.03
69.5 90,501 990 0.0109 0.9891 45.13
70.5 55,334 844 0.0152 0.9848 44.64
71.5 32,713 611 0.0187 0.9813 43.96
72.5 10,142 371 0.0366 0.9634 43.14
73.5 3,412 328 0.0962 0.9038 41.56
74.5 3,084 41 0.0133 0.9867 37.56
75.5 3,043 142 0.0468 0.9532 37.06
76.5 3,024 63 0.0207 0.9793 35.33
77.5 2,961 0.0000 1.0000 34.60
78.5 5,684 647 0.1139 0.8861 34.60
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AVISTA CORPORATION
ACCOUNTS 369.1,369.2 AND 369.3 -UNDERGROUND AND OVERHEAD SERVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1909-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 5,403 564 0.1044 0.8956 30.66
80.5 4,839 405 0.0836 0.9164 27.4681.5 4,435 0.0000 1.0000 25.1682.5 4,435 1,222 0.2756 0.7244 25.1683.5 3,213 0.0000 1.0000 18.2384.5 3,213 1,255 0.3905 0.6095 18.2385.5 1,958 123 0.0629 0.9371 11.11
86.5 1,835 315 0.1719 0.8281 10.41
87.5 1,520 0.0000 1.0000 B.6288.5 1,520 0.0000 1.0000 B.62
89.5 1,520 1,014 0.6674 0.3326 8.6290.5 505 108 0.2139 0.7861 2.87
91.5 397 223 0.5613 0.4387 2,25
92.5 174 174 1.0000 0.9993.5
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ACCOUNT 370.1 METERS -IDAHO STANDARD
ORIGINAL LIFE TABLE
PLACEMENT BAND 1939-2007 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 265,954 0.0000 1.0000 100.00
0.5 315,117 1,118 0.0035 0.9965 100.00
1.5 374,885 4,146 0.0111 0.9889 99.65
2.5 430,644 8,479 0.0197 0.9803 98.54
3.5 487,851 13,650 0.0280 0.9720 96.60
4.5 542,154 18,308 0.0338 0.9662 93.90
5.5 581,314 23,869 0.0411 0.9589 90.73
6.5 610,759 32,162 0.0527 0.9473 87.00
7.5 646,011 37,788 0.0585 0.9415 82.42
8.5 720,754 49,184 0.0682 0.9318 77.60
9.5 888,296 56,967 0.0641 0.9359 72.31
10.5 999,103 63,566 0.0636 0,9364 67.67
11.5 1,161,831 79,758 0.0686 0.9314 63.36
12.5 1,381,875 83,686 0.0606 0.9394 59.01
13.5 1,447,709 89,372 0.0617 0.9383 55.44
14.5 1,477,661 95,656 0.0647 0.9353 52.0215.5 1,584,096 102,027 0.0644 0.9356 48.65
16.5 1,711,170 103,104 0.0603 0.9397 45.52
17.5 1,857,799 101,987 0.0549 0.9451 42,77
18.5 1,968,479 104,306 0,0530 0.9470 40.43
19.5 2,032,849 113,270 0.0557 0.9443 38.28
20.5 2,081,214 134,983 0.0649 0.9351 36.15
21.5 2,068,831 173,409 0.0838 0.9162 33.81
22.5 2,031,218 168,099 0.0828 0.9172 30.97
23.5 1,981,714 193,272 0.0975 0.9025 28.41
24.5 1,860,500 218,001 0.1172 0.8828 25.64
25.5 1,737,251 161,519 0.0930 0.9070 22.63
26.5 1,648,319 144,592 0.0877 0.9123 20.53
27.5 1,570,182 177,840 0.1133 0.8867 18.73
28.5 1,477,610 195,615 0.1324 0.8676 16.61
29.5 1,349,773 215,981 0.1600 0.8400 14.41
30.5 1,195,760 189,906 0.158B 0.8412 12.10
31.5 1,082,253 158,852 0.1468 0.8532 10.18
32.5 1,011,321 146,559 0.1449 0.8551 8.69
33.5 951,018 121,011 0.1272 0.8728 7.43
34.5 925,501 123,210 0.1331 0.8669 6.48
35.5 903,647 111,400 0.1233 0.8767 5.62
36.5 836,962 86,213 0.1030 0.8970 4.93
37.5 818,021 93,992 0.1149 0.8851 4.42
38.5 816,186 82,277 0.1008 0.8992 3.91
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AVISTA CORPORATION
ACCOUNT 370.1 METERS -IDAHO STANDARD
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1939-2007 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 903,176 80,467 0.0891 0.9109 3.5240.5 941,155 85,276 0.0906 0.9094 3.2041.5 975,569 83,393 0.0855 0.9145 2.9142.5 989,655 84,457 0.0853 0.9147 2.66
43.5 1,036,800 91,930 0.0887 0.9113 2.44
44.5 997,548 93,206 0.0934 0.9066 2.2245.5 936,012 95,620 0.1022 0.8978 2.0146.5 919,025 102,423 0.1114 0.8886 1.81
47.5 844,063 90,090 0.1067 0.8933 1.61
48.5 754,928 74,564 0.0988 0.9012 1.43
49.5 680,364 77,035 0.1132 0.8868 1,2950.5 603,329 85,083 0.1410 0.8590 1.15
51.5 518,281 91,910 0.1773 0.8227 0.99
52.5 426,663 90,546 0.2122 0.7878 0.8153.5 337,038 78,942 0.2342 0.7658 0.6454.5 258,989 71,412 0.2757 0.7243 0.49
55.5 187,604 55,924 0.2981 0.7019 0.35
56.5 131,680 43,058 0.3270 0.6730 0.2557.5 88,622 32,629 0.3682 0.6318 0.17
58.5 55,993 22,636 0.4043 0.5957 0.11
59.5 33,357 16,040 0.4808 0.5192 0.06
60.5 17,318 11,605 0.6702 0.3298 0.0361.5 5,712 4,254 0.7448 0.2552 0.01
62.5 1,458 588 0.4037 0.5963 0.00
63.5 869 158 0.1822 0.8178 0.00
64.5 711 148 0.2085 0.7915 0.0065.5 563 148 0.2634 0.7366 0.00
66.5 414 146 0.3523 0.6477 0.00
67.5 268 128 0.4762 0.5238 0.0068.5 141 79 0.5620 0.4380 0.00
69.5 62 60 0.9719 0.0281 0.0070.5 2 2 1.0000 0.00
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ACCOUNT 370.2 METERS -IDAHO AMR
ORIGINAL LIFE TABLE
PLACEMENT BAND 2008-2016 EXPERIENCE BAND 2008-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 13,460,038 0.0000 1.0000 100.00
0.5 13,449,748 0.0000 1.0000 100.00
1.5 12,797,355 0.0000 1.0000 100.00
2.5 12,914,559 0.0000 1.0000 100.00
3.5 13,223,531 0.0000 1.0000 100.00
4,5 12,945,993 0.0000 1.0000 100.00
5.5 11,875,063 0.0000 1.0000 100.00
6.5 11,597,666 0.0000 1.0000 100.00
7.5 11,203,843 0.0000 1.0000 100.00
8.5 100.00
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ACCOUNT 370.3 METERS -WASHINGTON STANDARD
ORIGINAL LIFE TABLE
PLACEMENT BAND 1939-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 31,544,952 5,125 0.0002 0.9998 100.000.5 30,850,531 55,711 0.0018 0.9982 99.98
1.5 30,542,160 260,265 0.0085 0.9915 99.80
2.5 29,674,847 117,389 0.0040 0.9960 98.953.5 29,088,737 169,358 0.0058 0.9942 98.56
4.5 29,024,765 213,718 0.0074 0.9926 97.99
5.5 27,682,049 296,672 0.0107 0.9893 97.27
6.5 26,689,047 305,133 0.0114 0.9886 96.227.5 25,588,671 308,484 0.0121 0.9879 95.12
8.5 15,889,439 222,557 0.0140 0.9860 93.98
9.5 15,130,997 247,134 0.0163 0.9837 92.66
10.5 13,918,302 223,666 0.0161 0.9839 91.1511.5 13,642,284 172,766 0.0127 0.9873 89.68
12.5 13,875,749 190,746 0.0137 0.9863 88.55
13.5 13,589,521 223,523 0.0164 0.9836 87.33
14.5 13,143,551 216,957 0.0165 0.9835 85.8915.5 13,145,849 204,819 0.0156 0.9844 84.48
16.5 12,783,389 215,687 0.0169 0.9831 B3.16
17.5 12,600,268 220,578 0.0175 0.9825 81.76
18.5 12,030,077 248,743 0.0207 0.9793 80.32
19.5 11,382,655 309,440 0.0272 0.9728 78.66
20.5 10,766,225 288,604 0.0268 0.9732 76.53
21.5 10,086,061 275,217 0.0273 0.9727 74.47
22.5 9,721,302 323,215 0.0332 0.9668 72.44
23.5 9,257,102 280,903 0.0303 0.9697 70.03
24.5 8,718,232 194,410 0.0223 0.9777 67.91
25.5 8,378,530 239,337 0.0286 0.9714 66.3926.5 7,842,084 264,499 0.0337 0.9663 64.50
27.5 7,481,009 256,824 0.0343 0.9657 62.32
28.5 7,158,824 254,058 0.0355 0.9645 60.18
29.5 6,799,769 192,521 0.0283 0.9717 58.05
30.5 6,297,373 183,699 0.0292 0.9708 56.40
31.5 5,497,408 166,922 0.0304 0.9696 54.76
32.5 5,111,149 148,438 0.0290 0.9710 53.10
33.5 4,523,736 132,992 0.0294 0.9706 51.55
34.5 3,953,799 119,986 0.0303 0.9697 50.04
35.5 3,735,338 111,553 0.0299 0.9701 48.52
36.5 3,614,228 109,519 0.0303 0.9697 47.07
37.5 3,246,417 92,148 0.0284 0.9716 45.64
38.5 2,988,787 92,460 0.0309 0.9691 44.35
pg VIl-156 co o2 13
AVISTA CORPORATION
ACCOUNT 370.3 METERS -WASHINGTON STANDARD
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1939-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 2,861,068 109,028 0.0381 0.9619 42.98
40.5 2,642,224 87,040 0.0329 0.9671 41.34
41.5 2,504,430 93,966 0.0375 0.9625 39.9842.5 2,305,741 104,556 0.0453 0.9547 38.48
43.5 2,137,579 102,182 0.0478 0.9522 36.73
44.5 1,940,044 119,818 0.0618 0.9382 34.9845.5 1,729,438 120,622 0.0697 0.9303 32.8246,5 1,590,001 82,329 0.0518 0.9482 30.53
47.5 1,440,199 76,813 0.0533 0.9467 28.95
48.5 1,317,634 82,124 0.0623 0.9377 27.40
49.5 1,181,297 119,963 0.1016 0.8984 25.69
50.5 1,000,704 93,440 0.0934 0.9066 23.0951.5 870,809 67,689 0.0777 0.9223 20.93
52.5 770,324 49,458 0.0642 0.9358 19.30
53.5 672,929 46,613 0.0693 0.9307 18.06
54.5 572,517 37,040 0.0647 0.9353 16.81
55.5 483,381 32,709 0.0677 0.9323 15.72
56.5 390,117 21,729 0.0557 0.9443 14.66
57.5 308,528 26,807 0.0869 0.9131 13.8458.5 259,068 7,491 0.0289 0.9711 12.64
59.5 226,583 7,621 0.0336 0.9664 12.28
60.5 178,375 2,442 0.0137 0.9863 11.86
61.5 112,357 638 0.0057 0.9943 11.7062.5 81,768 163 0.0020 0.9980 11.63
63.5 60,743 88 0.0015 0.9985 11.61
64.5 44,625 123 0.0028 0.9972 11.59
65.5 24,337 65 0.0027 0.9973 11.56
66.5 16,920 26 0.0015 0.9985 11.53
67.5 12,758 67 0.0052 0..9948 11.51
68.5 3,268 60 0.0184 0.9816 11.45
69.5 283 56 0.1982 0.8018 11.24
70.5 150 2 0.0115 0.9885 9.0171.5 148 0.0000 1.0000 B.9172.5 148 0.0000 1.0000 8.91
73.5 146 0.0000 1.0000 8.91
74.5 124 0.0000 1.0000 8.91
75.5 60 0.0000 1.0000 8.91
76.5 2 0.0000 1.0000 8.9177.5 8.91
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ORIGINAL LIFE TABLE
PLACEMENT BAND 1947-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 52,109,959 164 0.0000 1.0000 100.000.5 44,888,931 49,067 0.0011 0.9989 100.001.5 35,700,259 80,152 0.0022 0.9978 99.892.5 34,306,955 61,654 0.0018 0.9982 99.673.5 32,708,654 69,461 0.0021 0.9979 99.494.5 31,186,728 113,435 0.0036 0.9964 99.285.5 27,958,355 88,068 0.0031 0.9969 98.91
6.5 26,179,746 97,023 0.0037 0.9963 98.607.5 25,046,139 64,262 0.0026 0.9974 98.248.5 23,791,636 72,726 0.0031 0.9969 97.99
9.5 22,240,145 102,152 0.0046 0.9954 97.69
10.5 20,837,708 93,460 0.0045 0.9955 97.24
11.5 19,867,924 91,193 0.0046 0.9954 96.8012.5 18,803,827 110,818 0.0059 0.9941 96.3613.5 17,978,186 96,516 0.0054 0.9946 95.79
14.5 17,119,526 121,099 0.0071 0.9929 95.27
15.5 16,349,396 122,514 0.0075 0.9925 94.6016.5 15,424,183 161,797 0.0105 0.9895 93.89
17.5 14,754,660 226,211 0.0153 0.9847 92.91
18.5 13,832,063 206,723 0.0149 0.9851 91.48
19.5 12,642,577 191,735 0.0152 0.9848 90.1220.5 11,710,308 193,323 0.0165 0.9835 88.7521.5 10,519,717 225,151 0.0214 0.9786 87.2822.5 9,310,851 183,410 0.0197 0.9803 85.4223.5 8,210,746 160,268 0.0195 0.9805 83.7324.5 7,529,314 154,594 0.0205 0.9795 82.1025.5 7,124,176 144,032 0.0202 0.9798 80.4126.5 6,639,959 104,152 0.0157 0.9843 78.79
27.5 6,350,721 101,686 0.0160 0.9840 77.55
28.5 5,901,953 110,014 0.0186 0.9814 76.31
29.5 5,525,445 136,560 0.0247 0.9753 74.8930.5 5,003,788 29,010 0.0058 0.9942 73.0431.5 4,793,675 13,781 0.0029 0.9971 72.6132.5 4,670,646 16,155 0.0035 0.9965 72.4033.5 4,426,353 29,786 0.0067 0.9933 72.1534.5 4,234,507 30,752 0.0073 0.9927 71.67
35.5 3,860,609 39,046 0.0101 0.9899 71.15
36.5 3,506,020 49,307 0.0141 0.9859 70.43
37.5 3,203,674 43,669 0.0136 0.9864 69.44
38.5 2,934,100 39,064 0.0133 0.9867 68.49
Æggggggeming Vll-160
D 13
AVISTA CORPORATION
ACCOUNTS 373.1,373.2,373.3,373.4 AND 373.5 STREET LIGHTING AND SIGNAL
SYSTEMS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1947-2016 EXPERIENCE BAND 1989-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,514,693 43,826 0.0174 0.9826 67.58
40.5 2,138,550 74,871 0.0350 0.9650 66.40
41.5 1,845,947 51,909 0.0281 0.9719 64.0842.5 1,356,059 51,795 0.0382 0.9618 62.27
43.5 1,175,220 59,097 0.0503 0.9497 59.90
44.5 B71,750 36,427 0.0418 0.9582 56.8845.5 568,477 18,891 0.0332 0.9668 54.51
46.5 448,952 28,117 0.0626 0.9374 52.70
47.5 336,256 22,145 0.0659 0.9341 49.40
48.5 174,292 8,863 0.0508 0.9492 46.14
49.5 93,020 6,424 0.0691 0.9309 43.8050.5 85,930 11,668 0.1358 0.8642 40.7751.5 646 24 0.0375 0.9625 35.24
52.5 480 90 0.1875 0.8125 33.92
53,5 390 150 0.3846 0.6154 27.5654.5 240 60 0.2500 0.7500 16.9655.5 180 180 1.0000 12.72
56.5
Vll-161 13
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A
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AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
ORIGINAL LIFE TABLE
PLACEMENT BAND 1914-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 6,481,135 0.0000 1,0000 100.000.5 5,519,358 0.0000 1.0000 100.00
1.5 5,281,898 0.0000 1.0000 100.00
2.5 5,129,532 0.0000 1.0000 100.003.5 4,521,562 0.0000 1.0000 100.004.5 4,595,939 0.0000 1.0000 100.005.5 2,314,730 0.0000 1.0000 100.00
6.5 2,139,781 471 0.0002 0.9998 100.007.5 1,151,774 0.0000 1.0000 99.98B.5 1,205,575 0.0000 1.0000 99.98
9.5 1,239,145 0.0000 1.0000 99.9810.5 1,196,248 29,356 0.0245 0.9755 99.9811.5 1,122,928 0.0000 1.0000 97.5212.5 1,109,110 8,085 0.0073 0.9927 97,5213.5 1,190,676 0.0000 1.0000 96.8114.5 1,227,265 0.0000 1.0000 96.8115.5 1,235,211 15,359 0.0124 0.9876 96.81
16.5 1,270,386 0.0000 1.0000 95.61
17.5 1,164,849 18,576 0.0159 0.9841 95.6118.5 962,455 3,810 0.0040 0.9960 94.09
19.5 969,263 0.0000 1.0000 93.7120.5 1,304,472 13,439 0.0103 0.9897 93.7121.5 1,283,956 5,322 0.0041 0.9959 92.7522.5 1,193,334 0.0000 1.0000 92.3623.5 1,215,667 413 0.0003 0.9997 92.3624.5 1,399,989 0.0000 1.0000 92.33
25.5 1,399,989 8,525 0.0061 0.9939 92.3326.5 1,344,797 1,105 0.0008 0.9992 91.7727.5 1,342,504 44,962 0.0335 0.9665 91.6928.5 1,298,262 4,348 0.0033 0.9967 88.62
29.5 1,112,144 19,168 0.0172 0.9828 88.33
30.5 1,027,279 1,886 0.0018 0.9982 86.8031.5 979,845 11,077 0.0113 0.9887 86.6432.5 975,072 1,129 0.0012 0.9988 85.66
33.5 908,295 0.0000 1.0000 85.5734.5 908,295 40,607 0.0447 0.9553 85.57
35.5 783,181 32,611 0.0416 0.9584 81.74
36.5 740,434 1,290 0.0017 0.9983 78.3437.5 710,673 11,753 0.0165 0.9835 78.20
38.5 579,738 14,426 0.0249 0.9751 76.91
ggggggffg/pg Vll-163 DC 13
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1914-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 565,567 3,841 0.0068 0.9932 74.99
40.5 557,892 10,813 0.0194 0.9806 74.48
41.5 530,581 7,664 0.0144 0.9856 73.04
42.5 240,008 0.0000 1.0000 71.99
43.5 236,527 3,223 0.0136 0.9864 71.99
44.5 219,291 0.0000 1.0000 71.0045.5 194,001 2,350 0.0121 0.9879 71.00
46.5 21,497 9,789 0.4554 0.5446 70.14
47.5 11,708 0.0000 1.0000 38.20
48.5 11,708 0.0000 1.0000 38.20
49.5 11,708 2,201 0.1880 0.8120 38.20
50.5 9,507 511 0.0538 0.9462 31.02
51.5 8,996 0.0000 1.0000 29.36
52.5 8,713 0.0000 1.0000 29.36
53.5 11,495 0.0000 1.0000 29.36
54.5 8,749 0.0000 1.0000 29.36
55.5 165 0.0000 1.0000 29.36
56.5 165 0.0000 1.0000 29.36
57.5 165 0.0000 1.0000 29.36
58.5 165 0.0000 1.0000 29.36
59.5 165 0.0000 1.0000 29.36
60,5 165 0.0000 1.0000 29.36
61.5 12,519 0.0000 1.0000 29.36
62.5 2,500 0.0000 1.0000 29.36
63.5 1,287 0.0000 1.0000 29.36
64.5 1,287 0.0000 1.0000 29.36
65.5 1,289 0.0000 1.0000 29.36
66.5 2,088 0.0000 1.0000 29.36
67.5 3,107 0.0000 1.0000 29.36
68.5 1,157 0.0000 1.0000 29.36
69.5 1,157 0.0000 1.0000 29.36
70.5 1,157 0.0000 1.0000 29.36
71.5 1,617 0.0000 1.0000 29.36
72.5 1,157 0.0000 1.0000 29.36
73.5 1,157 0.0000 1.0000 29.3674.5 1,183 0.0000 1.0000 29.36
75.5 1,122 0.0000 1.0000 29.36
76.5 1,214 0.0000 1.0000 29.36
77.5 1,713 79 0.0461 0.9539 29.36
78.5 1,043 387 0.3711 0.6289 28.00
Vil-164 03 f 13
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
ORIGINAL LIFE TABLE,CONT.
PLACEMENT SAND 1914-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 656 0.0000 1.0000 17.61
80.5 693 0.0000 1.0000 17.61
81.5 75,953 0.0000 1.0000 17.61
82.5 693 0.0000 1.0000 17.61
83.5 38 0.0000 1.0000 17.61
84.5 38 0.0000 1.0000 17.61
85.5 38 0.0000 1.0000 17.61
86.5 38 0.0000 1.0000 17.61
87.5 38 0.0000 1.0000 17.61
88.5 38 38 1.0000 17.61
89.5
T#RNMUg Vil-165 De
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AVISTA CORPORATION
ACCOUNT 350.2 RIGHTS OF WAY
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2006 EXPERIENCE BAND 1996-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 40,771 0.0000 1.0000 100.00
0.5 40,771 0.0000 1.0000 100.001.5 40,771 0.0000 1.0000 100.002.5 40,771 0.0000 1.0000 100.003.5 40,771 0.0000 1.0000 100.004.5 40,771 0.0000 1.0000 100.005.5 40,771 0.0000 1.0000 100.006.5 40,771 0.0000 1.0000 100.00
7.5 40,771 0.0000 1.0000 100.008.5 40,771 0.0000 1.0000 100.00
9.5 40,771 0.0000 1.0000 100.0010.5 4,833 0.0000 1.0000 100.00
11.5 4,833 0.0000 1.0000 100.00
12.5 4,833 0.0000 1.0000 100.0013.5 4,833 0.0000 1.0000 100.0014.5 4,833 0.0000 1.0000 100.0015.5 4,833 0.0000 1.0000 100.00
16.5 4,B33 0.0000 1.0000 100.0017.5 4,833 0.0000 1.0000 100.0018.5 4,833 0.0000 1.0000 100.00
19.5 4,833 0.0000 1.0000 100.0020.5 100.00
21.5
22.5 2,827 0.000023.5 2,827 0.0000
24.5 2,827 0.0000
25.5 19,041 0.0000
26.5 19,041 0.0000
27.5 19,041 0.0000
28.5 19,041 0.0000
29.5 19,041 0.0000
30.5 19,041 0.0000
31.5 19,041 0.0000
32.5 19,041 0.000033.5 19,041 0.0000
34.5 19,041 0.0000
35.5 19,041 0.0000
36.5 19,041 0.0000
37.5 19,041 0.0000
38,5 19,041 0.0000
pg Vli-168 f 13
AVISTA CORPORATION
ACCOUNT 350.2 RIGHTS OF WAY
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2006 EXPERIENCE BAND 1996-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 19,041 0.0000
40.5 19,041 0.0000
41.5 19,041 0.000042.5 19,041 0.0000
43.5 16,214 0.0000
44.5 16,214 0.0000
45.5 16,214 0.0000
46.5
(W¢¼¾ÑOU VII-169 f 13
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ACCOUNTS 351.1,351.2,351.3,351.4 AND 351.41 -STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1993-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,091,217 0.0000 1.0000 100.00
0.5 916,324 0.0000 1.0000 100.00
1.5 692,659 0.0000 1.0000 100.00
2.5 547,212 0.0000 1.0000 100.00
3.5 862,779 0.0000 1.0000 100.00
4,5 772,969 779 0.0010 0.9990 100.00
5.5 745,807 0.0000 1.0000 99.90
6.5 735,265 0.0000 1.0000 99.90
7.5 561,566 0.0000 1.0000 99.90
8.5 583,455 0.0000 1.0000 99,90
9.5 574,432 0.0000 1.0000 99.90
10.5 562,371 0.0000 1.0000 99.90
11.5 684,636 0.0000 1.0000 99.90
12.5 722,636 0.0000 1.0000 99.90
13.5 727,328 0.0000 1.0000 99.90
14.5 771,943 0.0000 1.0000 99.90
15.5 780,134 0.0000 1.0000 99.90
16.5 842,388 0.0000 1.0000 99.90
17.5 1,006,362 0.0000 1.0000 99.90
18.5 1,006,362 0.0000 1.0000 99.90
19.5 1,006,362 7,295 0.0072 0.9928 99.90
20.5 999,067 0.0000 1.0000 99.18
21.5 1,001,369 0.0000 1.0000 99.18
22.5 1,062,664 0.0000 1.0000 99.18
23.5 1,020,885 B,191 0.0080 0.9920 99.18
24.5 998,213 0.0000 1.0000 98.38
25.5 998,106 0.0000 1.0000 98.38
26.5 997,968 0.0000 1.0000 98.38
27.5 593,073 0.0000 1.0000 98.38
28.5 593,073 0.0000 1.0000 98.38
29.5 566,820 0.0000 1.0000 98.38
30.5 566,820 0.0000 1.0000 98.38
31.5 566,820 0.0000 1.0000 98.38
32.5 541,175 0.0000 1.0000 98.38
33.5 501,329 0.0000 1.0000 98.38
34.5 501,329 0.0000 1.0000 98.38
35.5 379,064 0.0000 1.0000 98.38
36,5 341,064 0.0000 1.0000 98.38
37.5 334,439 0.0000 1.0000 98.38
38.5 289,824 0.0000 1.0000 98.38
VIl-171 f 13
AVISTA CORPORATION
ACCOUNTS 351.1,351.2,351.3,351.4 AND 351.41 -STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1993-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 289,824 0.0000 1.0000 98.3840.5 227,570 0.0000 1.0000 98.3841.5 63,596 0.0000 1.0000 98.38
42.5 63,596 0.0000 1.0000 98.38
43.5 63,596 0.0000 1.0000 98.3844.5 63,596 0.0000 1.0000 98.3845.5 61,294 0.0000 1.0000 98.38
46.5 98.38
VII-172 Aece
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AVISTA CORPORATION
ACCOUNT 352 STORAGE WELLS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1973-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 11,666,528 0.0000 1.0000 100.00
0.5 11,708,826 0.0000 1.0000 100.00
1.5 11,520,007 45,604 0.0040 0.9960 100.00
2.5 13,616,198 3,229 0.0002 0.9998 99.60
3.5 13,523,641 0.0000 1.0000 99.58
4.5 13,190,849 670 0.0001 0.9999 99.58
5.5 9,090,732 5,219 0.0006 0.9994 99.58
6.5 9,028,945 0.0000 1.0000 99.52
7.5 9,003,682 0.0000 1.0000 99.52
8.5 5,953,379 0.0000 1.0000 99.52
9.5 5,923,786 0.0000 1.0000 99.52
10.5 5,844,527 2,570 0.0004 0.9996 99.52
11.5 5,776,700 2,787 0.0005 0.9995 99.47
12.5 5,772,966 0.0000 1.0000 99.43
13,5 5,586,845 0.0000 1.0000 99.43
14.5 5,586,845 638 0.0001 0.9999 99.43
15.5 5,571,337 0.0000 1.0000 99.42
16.5 5,570,207 0.0000 1.0000 99.42
17.5 5,570,207 0.0000 1.0000 99.42
18.5 5,519,512 0.0000 1.0000 99.42
19.5 5,142,190 0.0000 1.0000 99.42
20.5 4,666,423 59,987 0.0129 0.9871 99.42
21.5 3,970,564 0.0000 1.0000 98.14
22.5 3,896,813 0.0000 1.0000 98.14
23.5 3,816,956 0.0000 1.0000 98.14
24.5 3,808,517 0.0000 1.0000 98.14
25.5 3,807,154 942 0.0002 0.9998 98.14
26.5 3,806,212 0.0000 1.0000 98.11
27.5 3,803,842 705 0.0002 0.9998 98.11
28.5 3,803,137 0.0000 1.0000 98.09
29.5 3,803,137 0.0000 1.0000 98.09
30.5 3,803,137 0.0000 1.0000 98.09
31.5 3,803,137 0.0000 1.0000 98.09
32.5 3,794,711 0.0000 1.0000 98.09
33.5 3,794,711 0.0000 1.0000 98.09
34.5 3,768,575 0.0000 1.0000 98.09
35.5 3,767,578 0.0000 1.0000 98.09
36.5 3,767,578 3,186 0.0008 0.9992 98.09
37.5 3,749,630 0.0000 1.0000 98.01
38.5 3,696,786 0.0000 1.0000 98.01
MNËÑ VII-174 Aeces
3
AVISTA CORPORATION
ACCOUNT 352 STORAGE WELLS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1973-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,654,623 0.0000 1.0000 98.01
40.5 3,323,722 0.0000 1.0000 98.01
41.5 2,827,278 0.0000 1,0000 98.01
42.5 2,591,881 826 0.0003 0.9997 98.01
43.5 2,546,807 0.0000 1.0000 97.98
44.5 2,315,136 0.0000 1.0000 97.98
45.5 2,282,686 169,343 0.0742 0.9258 97.98
46.5 90.71
pg Vll-175 DAe By 13
AVISTA CORPORATION
ACCOUNT 352 STORAGE WELLS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,063,655 0.0000 1.0000 100.00
0.5 9,350,049 0.0000 1.0000 100.00
1.5 9,762,148 43,100 0.0044 0.9956 100.00
2.5 9,647,213 0.0000 1.0000 99.56
3.5 9,637,742 0.0000 1.0000 99.56
4.5 9,313,390 670 0.0001 0.9999 99.56
5.5 5,214,636 0.0000 1.0000 99.55
6.5 5,158,068 0.0000 1.0000 99.55
7.5 5,135,175 0.0000 1.0000 99.55
8.5 2,084,872 0.0000 1.0000 99.55
9.5 2,055,279 0.0000 1.0000 99.55
10.5 1,976,020 0.0000 1.0000 99.55
11.5 1,910,763 2,259 0.0012 0.9988 99.55
12.5 1,915,983 0.0000 1.0000 99.43
13.5 1,729,862 0.0000 1.0000 99.43
14.5 1,755,998 0.0000 1.0000 99.43
15.5 1,742,125 0.0000 1.0000 99.43
16.5 1,800,982 0.0000 1.0000 99.43
17.5 1,815,744 0.0000 1.0000 99.43
18.5 1,818,836 0.0000 1.0000 99.43
19.5 1,483,676 0.0000 1.0000 99.43
20.5 1,342,700 59,987 0.0447 0.9553 99.43
21.5 1,143,286 0.0000 1.0000 94.99
22.5 1,304,932 0.0000 1.0000 94.99
23.5 1,269,323 0.0000 1.0000 94.99
24.5 1,492,554 0.0000 1.0000 94.99
25.5 1,523,642 942 0.0006 0.9994 94.99
26.5 3,806,212 0.0000 1.0000 94.93
27.5 3,803,842 705 0.0002 0.9998 94.93
28.5 3,803,137 0.0000 1.0000 94.91
29.5 3,803,137 0.0000 1.0000 94.91
30.5 3,803,137 0.0000 1.0000 94.91
31.5 3,803,137 0.0000 1.0000 94.91
32.5 3,794,711 0.0000 1.0000 94.91
33.5 3,794,711 0.0000 1.0000 94.91
34.5 3,768,575 0.0000 1.0000 94.91
35.5 3,767,578 0.0000 1.0000 94.91
36.5 3,767,578 3,186 0.000B 0.9992 94.91
37.5 3,749,630 0.0000 1.0000 94.83
38.5 3,696,786 0.0000 1.0000 94.83
BRHelatFASHüng Vll-176 13
AVISTA CORPORATION
ACCOUNT 352 STORAGE WELLS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,654,623 0.0000 1.0000 94.83
40.5 3,323,722 0.0000 1.0000 94.83
41.5 2,827,278 0.0000 1.0000 94.83
42.5 2,591,881 826 0.0003 0.9997 94.83
43.5 2,546,807 0.0000 1.0000 94.80
44.5 2,315,136 0.0000 1.0000 94.80
45.5 2,282,686 169,343 0.0742 0.9258 94.80
46.5 87.77
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ACCOUNT 352.2 RESERVOIRS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2011 EXPERIENCE BAND 1996-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,611,123 0.0000 1.0000 100.00
0.5 1,611,123 0.0000 1.0000 100.00
1.5 1,623,256 0.0000 1.0000 100.00
2.5 1,630,644 0.0000 1.0000 100.00
3.5 1,630,644 0.0000 1.0000 100.00
4.5 1,630,644 0.0000 1.0000 100.00
5.5 208,331 0.0000 1.0000 100.00
6.5 208,331 0.0000 1.0000 100.00
7.5 245,179 0.0000 1.0000 100.00
8.5 214,293 0.0000 1.0000 100.00
9.5 203,330 0.0000 1.0000 100.00
10.5 203,330 0.0000 1.0000 100.00
11.5 203,330 0.0000 1.0000 100.00
12.5 203,330 0.0000 1.0000 100.00
13.5 203,330 0.0000 1.0000 100.00
14.5 147,145 0.0000 1.0000 100.00
15.5 147,145 0.0000 1.0000 100.00
16.5 72,772 0.0000 1.0000 100.00
17.5 72,772 0.0000 1.0000 100.00
18.5 72,772 0.0000 1.0000 100.00
19.5 56,369 0.0000 1.0000 100.00
20,5 56,369 0.0000 1.0000 100.00
21.5 56,369 0.0000 1.0000 100.00
22.5 44,236 0.0000 1.0000 100.00
23.5 36,848 0.0000 1.0000 100.00
24.5 36,848 0.0000 1.0000 100.00
25.5 49,836 0.0000 1.0000 100.00
26.5 49,836 0.0000 1.0000 100.00
27.5 49,836 0.0000 1.0000 100.00
2B.5 12,988 0.0000 1.0000 100.00
29.5 12,988 0.0000 1.0000 100.00
30.5 12,988 12,988 1.0000 100.00
31.5
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ACCOUNT 353 LINES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2010 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 495,614 0.0000 1.0000 100.00
0.5 510,927 0.0000 1.0000 100.00
1.5 510,927 0.0000 1.0000 100.00
2.5 513,940 0.0000 1.0000 100.00
3.5 533,092 0.0000 1.0000 100.00
4.5 553,370 0.0000 1.0000 100.00
5.5 824,623 0.0000 1.0000 100.00
6.5 820,537 0.0000 1.0000 100.00
7.5 785,026 0.0000 1.0000 100.00
8.5 537,387 0.0000 1.0000 100.00
9.5 536,521 0.0000 1.0000 100.00
10.5 536,521 0.0000 1.0000 100.00
11.5 536,521 0.0000 1.0000 100.00
12.5 536,521 0.0000 1.0000 100.00
13.5 536,521 0.0000 1.0000 100.00
14,5 512,111 0.0000 1.0000 100.00
15.5 512,111 0.0000 1.0000 100.00
16.5 512,111 0.0000 1.0000 100.00
17.5 512,111 0.0000 1.0000 100.00
18.5 514,932 0.0000 1.0000 100.00
19.5 537,559 0.0000 1.0000 100.00
20.5 472,247 0.0000 1.0000 100.00
21.5 356,544 0.0000 1,0000 100.00
22.5 362,570 0.0000 1.0000 100.00
23.5 378,735 0.0000 1.0000 100.00
24.5 597,584 0.0000 1.0000 100.00
25.5 578,432 0.0000 1.0000 100.00
26.5 558,154 0.0000 1.0000 100.00
27.5 286,901 0.0000 1.0000 100.00
28.5 286,901 0.0000 1.0000 100.00
29.5 286,901 0.0000 1.0000 100.00
30.5 286,901 0.0000 1.0000 100.00
31.5 286,901 0.0000 1.0000 100.00
32.5 286,901 0.0000 1.0000 100.00
33.5 286,901 0.0000 1.0000 100.00
34.5 286,901 0.0000 1.0000 100.00
35.5 286,901 0.0000 1.0000 100.00
36.5 286,901 4,743 0.0165 0.9835 100.00
37.5 282,158 0.0000 1.0000 98.35
38.5 282,158 0.0000 1.0000 98.35
BannettBaning VII-182 DAe C
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AVISTA CORPORATION
ACCOUNT 353 LINES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2010 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 282,158 0.0000 1.0000 98.35
40.5 279,337 0.0000 1.0000 98.35
41.5 254,825 0.0000 1.0000 98.35
42.5 254,825 0.0000 1.0000 98.35
43.5 254,624 0.0000 1.0000 98.35
44.5 233,284 0.0000 1.0000 98.35
45.5 217,119 0.0000 1.0000 98.35
46.5 98.35
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ACCOUNT 354 COMPRESSOR STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 13,939,324 12,075 0.0009 0.9991 100.00
0.5 13,737,876 0.0000 1.0000 99.91
1.5 13,523,988 0.0000 1.0000 99.91
2.5 13,378,403 0.0000 1.0000 99.91
3.5 13,362,634 0.0000 1.0000 99.91
4.5 13,115,718 558 0.0000 1.0000 99.91
5.5 12,996,497 7 0.0000 1.0000 99.91
6.5 12,972,591 10,628 0.0008 0.9992 99.91
7.5 12,960,687 0.0000 1.0000 99.83
8.5 945,777 0.0000 1.0000 99.83
9.5 945,777 0.0000 1.0000 99.83
10.5 950,934 0.0000 1.0000 99.83
11.5 943,070 0.0000 1.0000 99.83
12.5 860,240 0.0000 1.0000 99.83
13.5 819,324 0.0000 1.0000 99.83
14.5 821,624 0.0000 1.0000 99.83
15.5 497,949 0.0000 1.0000 99.83
16.5 431,483 0.0000 1.0000 99.83
17.5 434,242 0.0000 1.0000 99.83
18.5 427,369 0.0000 1.0000 99.83
19,5 709,449 0.0000 1.0000 99.83
20.5 763,332 0.0000 1.0000 99.83
21.5 759,700 0.0000 1.0000 99.83
22.5 772,422 0.0000 1.0000 99.83
23.5 768,845 3,521 0.0046 0.9954 99.83
24.5 1,314,451 0.0000 1.0000 99.37
25.5 1,240,892 3,409 0.0027 0.9973 99.37
26.5 1,214,357 2,490 0.0021 0.9979 99.10
27.5 1,079,168 0.0000 1.0000 98.89
28.5 1,079,168 4,387 0.0041 0.9959 98.89
29.5 1,074,781 0.0000 1.0000 98.49
30.5 1,074,781 11,308 0.0105 0.9895 98.49
31.5 1,063,473 0.0000 1.0000 97.46
32.5 1,058,316 4,556 0.0043 0.9957 97.46
33,5 1,053,761 13,667 0.0130 0.9870 97.04
34.5 1,040,094 0.0000 1.0000 95.78
35.5 1,040,094 61,760 0.0594 0.9406 95.78
36.5 975,672 63,794 0.0654 0.9346 90.09
37.5 911,878 0.0000 1.0000 84.20
38.5 911,878 0.0000 1.0000 B4.20
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ACCOUNT 354 COMPRESSOR STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 911,878 0.0000 1.0000 84.20
40.5 898,493 0.0000 1.0000 84.20
41.5 747,066 0.0000 1.0000 84.20
42.5 539,783 5,229 0.0097 0.9903 84.20
43.5 531,422 1,443 0.0027 0.9973 83.38
44.5 519,233 2,268 0.0044 0.9956 83.16
45.5 515,213 0.0000 1.0000 82.79
46.5 82.79
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ACCOUNT 355 MEASURING AND REGULATING EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 799,650 0.0000 1.0000 100.00
0.5 659,697 3,670 0.0056 0.9944 100.00
1.5 1,170,221 0.0000 1.0000 99.44
2.5 1,053,960 0.0000 1.0000 99.44
3.5 964,633 0.0000 1.0000 99.44
4.5 847,537 0.0000 1.0000 99.44
5.5 847,721 0.0000 1.0000 99.44
6.5 847,721 0.0000 1.0000 99.44
7.5 827,902 0.0000 1.0000 99.44
8.5 90,414 0.0000 1.0000 99.44
9.5 90,414 0.0000 1.0000 99.44
10.5 98,883 0.0000 1.0000 99.44
11.5 105,077 0.0000 1.0000 99.44
12.5 112,544 0.0000 1.0000 99.44
13.5 131,114 0.0000 1.0000 99.44
14.5 133,400 0.0000 1.0000 99.44
15.5 141,354 0.0000 1,0000 99.44
16.5 141,354 0.0000 1.0000 99.44
17.5 145,145 0.0000 1.0000 99.44
18.5 145,145 46,344 0.3193 0.6807 99.44
19.5 99,250 0.0000 1.0000 67.69
20.5 100,479 0.0000 1.0000 67.69
21.5 90,196 0.0000 1.0000 67.69
22.5 89,286 0.0000 1.0000 67.69
23.5 88,808 0.0000 1.0000 67.69
24.5 113,243 0.0000 1.0000 67.69
25.5 113,243 0.0000 1.0000 67.69
26.5 113,243 0.0000 1.0000 67.69
27.5 113,059 0.0000 1.0000 67.69
28.5 113,059 0.0000 1.0000 67.69
29.5 113,059 0.0000 1.0000 67.69
30.5 113,059 49,508 0.4379 0.5621 67.69
31.5 63,551 0.0000 1.0000 38.05
32.5 55,082 0.0000 1.0000 38.05
33.5 48,888 0.0000 1.0000 38.05
34.5 41,421 0.0000 1.0000 38.05
35.5 22,851 0.0000 1.0000 38.05
36.5 20,564 0.0000 1.0000 38.05
37.5 12,611 0.0000 1.0000 38.05
38.5 12,611 0.0000 1.0000 38.05
ÑMUNOMEѾHÅRO Vil-188 De 13
AVISTA CORPORATION
ACCOUNT 355 MEASURING AND REGULATING EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1995-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 8,820 0.0000 1.0000 38.05
40.5 8,820 0.0000 1.0000 38.05
41.5 8,370 0.0000 1.0000 38.05
42.5 7,141 0.0000 1.0000 38.05
43.5 6,418 0.0000 1.0000 38.05
44.5 4,252 0.0000 1.0000 38.05
45.5 4,252 0.0000 1.0000 3B.05
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ACCOUNT 356 PURIFICATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1970-2005 EXPERIENCE BAND 2001-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,905 0.0000 1.0000 100.00
0.5 3,905 0.0000 1.0000 100.00
1.5 3,905 0.0000 1.0000 100.00
2.5 3,905 0.0000 1.0000 100.00
3.5 3,905 0.0000 1.0000 100.00
4.5 3,905 0.0000 1.0000 100.00
5.5 3,905 0.0000 1.0000 100.00
6.5 3,905 0.0000 1.0000 100.00
7.5 100.00
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9.5 92,058 0.0000
10.5 95,911 0.0000
11.5 232,845 0.0000
12.5 232,845 0.0000
13.5 232,845 0.0000
14.5 232,845 0.0000
15.5 232,845 0.0000
16,5 232,845 0.0000
17.5 232,845 0.0000
18.5 232,845 0.0000
19.5 232,845 0.0000
20.5 232,845 0.0000
21.5 232,845 0.0000
22.5 232,845 0.0000
23.5 234,525 0.0000
24.5 322,831 0.0000
25.5 230,773 0.0000
26.5 226,921 0.0000
27.5 89,986 0.0000
2B.5 90,071 0.0000
29.5 91,962 0.0000
30.5 225,725 54,857 0.2430
31.5 170,868 0.0000
32.5 170,868 0.0000
33.5 170,868 0.0000
34.5 170,868 0.0000
35.5 170,868 0.0000
36.5 170,868 0.0000
37.5 170,868 0.0000
38.5 170,868 0.0000
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ACCOUNT 356 PURIFICATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2005 EXPERIENCE BAND 2001-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 169,188 0.0000
40.5 80,881 0.0000
41.5 80,881 0.0000
42.5 80,881 0.0000
43.5 80,881 0.0000
44.5 80,796 0.0000
45.5 78,905 0.0000
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PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1975-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,094,339 0.0000 1.0000 100.00
0.5 1,908,250 445 0.0002 0.9998 100.00
1.5 1,686,518 0.0000 1.0000 99.98
2.5 1,541,603 0.0000 1.0000 99.98
3.5 1,452,778 10,972 0.0076 0.9924 99.98
4.5 1,B19,032 15,679 0.0086 0.9914 99.22
5.5 1,783,153 17,066 0.0096 0.9904 98.37
6.5 1,739,018 34,787 0.0200 0.9800 97.42
7.5 1,684,927 37,457 0.0222 0.9778 95.48
8.5 1,637,970 1,867 0.0011 0.9999 93.35
9.5 1,608,301 442 0.0003 0.9997 93.25
10.5 1,597,928 1,720 0.0011 0.9999 93.22
11.5 1,571,895 0.0000 1.0000 93.12
12.5 1,571,895 63,572 0.0404 0.9596 93.12
13.5 1,508,323 4,275 0.0028 0.9972 89.36
14.5 1,504,048 70 0.0000 1.0000 89.10
15.5 1,503,978 3,112 0.0021 0.9979 89.10
16.5 1,500,866 115 0.0001 0.9999 88.91
17.5 1,490,454 192 0.0001 0.9999 88.91
18.5 1,483,691 0.0000 1.0000 SB.90
19.5 1,479,819 2,744 0.0019 0.9981 88.90
20.5 1,301,432 670 0.0005 0.9995 88.73
21.5 555,508 12,599 0.0227 0.9773 88.68
22.5 540,604 10,721 0.0198 0.9802 86.67
23.5 522,860 605 0.0012 0.9988 84.95
24.5 522,255 115 0.0002 0.9998 84.86
25.5 517,152 4,290 0.0083 0.9917 84.84
26.5 495,970 0.0000 1.0000 B4.13
27.5 495,970 0.0000 1.0000 84.13
28.5 480,734 0.0000 1.0000 84.13
29.5 478,806 503 0.0011 0.9989 84.13
30.5 474,613 2,903 0.0061 0.9939 84.05
31.5 469,787 0.0000 1.0000 83.53
32.5 467,737 731 0.0016 0.9984 83.53
33.5 466,898 0.0000 1.0000 83.40
34.5 466,898 0.0000 1.0000 83.40
35.5 464,172 0.0000 1.0000 83.40
36.5 463,869 225 0.0005 0.9995 83.40
37.5 461,045 0.0000 1.0000 83.36
38.5 455,749 153,622 0.3371 0.6629 83.36
Bonnettidaning Vil-194 DAe a 3
AVISTA CORPORATION
ACCOUNT 357 OTHER EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1970-2016 EXPERIENCE BAND 1975-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INT2RVAL INTERVAL RATIO RATIO INTERVAL
39.5 301,118 0.0000 1.0000 55.26
40.5 301,009 0.0000 1.0000 55.26
41.5 295,943 0.0000 1.0000 55.26
42.5 .293,966 0.0000 1.0000 55.26
43.5 291,482 0.0000 1.0000 55.26
44.5 290,812 0.0000 1.0000 55.26
45.5 290,812 0.0000 1.0000 55.26
46.5 55.26
Vll-195
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AVISTA CORPORATION
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1954-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,341,747 0.0000 1.0000 100.00
0.5 1,339,742 0.0000 1.0000 100.00
1.5 1,256,223 0.0000 1.0000 100.00
2.5 1,147,500 408 0.0004 0.9996 100.00
3.5 1,086,405 0.0000 1.0000 99.96
4.5 1,079,072 0.0000 1.0000 99.96
5.5 996,254 824 0.0008 0.9992 99.96
6.5 850,655 624 0.0007 0.9993 99.88
7.5 807,124 6,359 0.0079 0.9921 99.81
8.5 746,920 18,780 0.0251 0.9749 99.02
9.5 696,173 12,850 0.0185 0.9815 96.53
10.5 624,785 2,150 0.0034 0.9966 94.75
11.5 573,365 1,926 0.0034 0.9966 94.42
12.5 561,013 0.0000 1.0000 94.11
13.5 550,435 0.0000 1.0000 94.11
14.5 515,028 2,374 0.0046 0.9954 94.11
15.5 488,766 0.0000 1.0000 93.67
16.5 423,913 778 0.0018 0.9982 93.67
17.5 398,742 0.0000 1.0000 93.50
18.5 374,004 411 0.0011 0.9989 93.50
19.5 358,045 3,142 0.0088 0.9912 93.40
20.5 344,607 0.0000 1.0000 92.58
21.5 342,392 2,038 0.0060 0.9940 92.58
22.5 334,296 1,218 0.0036 0.9964 92.03
23.5 285,259 0.0000 1.0000 91.69
24.5 283,181 16,605 0.0586 0.9414 91.69
25.5 264,696 610 0.0023 0.9977 86.32
26.5 259,817 8,555 0.0329 0.9671 86.12
27.5 232,186 827 0.0036 0.9964 83.28
28.5 221,121 631 0.0029 0.9971 82.99
29.5 217,618 0.0000 1.0000 82.75
30.5 281,819 629 0.0022 0.9978 82.75
31.5 257,611 802 0.0031 0.9969 82.56
32.5 253,372 577 0.0023 0.9977 82.31
33.5 249,779 1,668 0.0067 0.9933 82.12
34.5 246,129 926 0.0038 0.9962 81.57
35.5 243,550 515 0.0021 0.9979 81.26
36.5 243,035 0.0000 1.0000 81.09
37.5 242,558 0.0000 1.0000 81.09
38.5 237,653 62,150 0.2615 0.7385 81.09
Emme&Flaming vil-198 oc 13
AVISTA CORPORATION
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1954-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 174,561 0.0000 1.0000 59.89
40.5 169,809 0.0000 1.0000 59.89
41.5 157,113 2,012 0.0128 0.9872 59.89
42.5 146,394 0.0000 1.0000 59.12
43.5 129,111 0.0000 1.0000 59.12
44.5 108,537 821 0.0076 0.9924 59.12
45.5 107,428 2,990 0.0278 0.9722 58.67
46.5 101,002 799 0.0079 0.9921 57.04
47.5 95,389 0.0000 1.0000 56.59
48.5 87,665 10,969 0.1251 0.8749 56.59
49.5 75,770 515 0.0068 0.9932 49.51
50.5 72,179 232 0.0032 0.9968 49.17
51.5 71,947 0.0000 1.0000 49.01
52.5 64,272 0.0000 1.0000 49.01
53.5 15,887 1,164 0.0732 0.9268 49.01
54.5 14,436 890 0.0617 0.9383 45.42
55.5 13,314 0.0000 1.0000 42.62
56.5 13,191 0.0000 1.0000 42.62
57.5 12,666 2,027 0.1601 0.8399 42.62
58.5 2,371 0.0000 1.0000 35.80
59.5 2,371 0.0000 1.0000 35.80
60.5 35.80
ÑHB_WEREËIiMHÑ7_ÆJ VIl-199 Ae 7 7 3
AVISTA CORPORATION
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1954-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,026,047 0.0000 1.0000 100.00
0.5 989,902 0.0000 1.0000 100.00
1.5 908,311 0.0000 1.0000 100.00
2.5 808,029 0.0000 1.0000 100.00
3.5 794,579 0.0000 1.0000 100.00
4.5 787,082 0.0000 1.0000 100.00
5.5 706,579 0.0000 1.0000 100.00
6.5 564,856 0.0000 1.0000 100.00
7.5 555,257 6,228 0.0112 0.9888 100.00
B.5 508,856 17,642 0.0347 0.9653 98.88
9.5 466,657 11,369 0.0244 0.9756 95.45
10.5 399,977 2,150 0.0054 0.9946 93.12
11.5 373,970 1,926 0.0052 0.9948 92.62
12.5 365,054 0.0000 1.0000 92.15
13.5 360,635 0.0000 1.0000 92.15
14.5 325,753 1,834 0.0056 0.9944 92.15
15.5 301,684 0.0000 1.0000 91.63
16.5 236,830 0.0000 1.0000 91.63
17.5 212,915 0.0000 1.0000 91.63
18.5 193,082 0.0000 1.0000 91.63
19.5 178,476 3,142 0.0176 0.9824 91.63
20.5 169,791 0.0000 1.0000 90.02
21.5 180,271 1,612 0.0089 0.9911 90.02
22.5 183,442 0.0000 1.0000 89.21
23.5 155,833 0.0000 1.0000 89.21
24.5 169,765 16,605 0.0978 0.9022 89.21
25.5 151,569 610 0.0040 0.9960 80.48
26.5 150,125 8,555 0.0570 0.9430 80.16
27.5 127,309 511 0.0040 0.9960 75.59
28.5 125,261 631 0.0050 0.9950 75.29
29.5 124,143 0.0000 1.0000 74.91
30.5 193,248 629 0.0033 0.9967 74.91
31.5 169,040 802 0.0047 0.9953 74.67
32.5 183,445 0.0000 1.0000 74.31
33.5 228,814 1,668 0.0073 0.9927 74.31
34.5 225,451 926 0.0041 0.9959 73.77
35.5 223,104 515 0.0023 0.9977 73.47
36.5 222,944 0.0000 1.0000 73.30
37.5 223,520 0.0000 1.0000 73.30
38.5 235,282 62,150 0.2641 0.7359 73.30
VII-200
D 13
AVISTA CORPORATION
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIF2 TABLE,CONT.
PLACEMENT BAND 1954-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 172,191 0.0000 1.0000 53.94
40.5 169,809 0.0000 1.0000 53.94
41.5 157,113 2,012 0.0128 0.9872 53.94
42.5 146,394 0.0000 1.0000 53.25
43.5 129,111 0.0000 1.0000 53.2544.5 108,537 821 0.0076 0.9924 53.2545.5 107,428 2,990 0.0278 0.9722 52.84
46.5 101,002 799 0.0079 0.9921 51.37
47.5 95,389 0.0000 1.0000 50.97
48.5 87,665 10,969 0.1251 0.8749 50.97
49.5 75,770 515 0.0068 0.9932 44.59
50.5 72,179 232 0.0032 0.9968 44.29
51.5 71,947 0.0000 1.0000 44.14
52.5 64,272 0.0000 1.0000 44.14
53.5 15,887 1,164 0.0732 0.9268 44.1454.5 14,436 890 0.0617 0.9383 40.91
55.5 13,314 0.0000 1.0000 38.39
56.5 13,191 0.0000 1.0000 38.39
57.5 12,666 2,027 0.1601 0.8399 38.3958.5 2,371 0.0000 1.0000 32.24
59.5 2,371 0.0000 1.0000 32.24
60.5 32.24
AV
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AVISTA CORPORATION
ACCOUNT 376 MAINS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1925-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 506,035,652 15,457 0.0000 1.0000 100.00
0.5 466,076,999 51,724 0.0001 0.9999 100.00
1.5 432,621,799 224,203 0.0005 0.9995 99.99
2.5 404,301,450 88,950 0.0002 0.9998 99.93
3.5 377,741,697 81,773 0.0002 0.9998 99.91
4.5 368,787,325 203,092 0.0006 0.9994 99.89
5.5 351,493,719 335,249 0.0010 0.9990 99.84
6.5 347,542,891 94,767 0.0003 0.9997 99.74
7.5 327,977,563 176,290 0.0005 0.9995 99.71
8.5 296,868,684 297,022 0.0010 0.9990 99.66
9.5 266,938,285 199,703 0.0007 0.9993 99.56
10.5 245,794,349 215,535 0.0009 0.9991 99.49
11.5 235,381,344 1,305,720 0.0055 0.9945 99.40
12.5 225,241,256 1,519,958 0.0067 0.9933 98.85
13.5 214,383,599 509,802 0.0024 0.9976 98.18
14.5 205,822,979 250,249 0.0012 0.9988 97.95
15.5 197,868,152 344,214 0.0017 0.9983 97.83
16.5 184,903,494 487,668 0.0026 0.9974 97.66
17.5 174,771,431 185,350 0.0011 0.9989 97.40
18.5 162,456,445 233,350 0.0014 0.9986 97.30
19.5 149,324,849 439,354 0.0029 0.9971 97.16
20.5 135,888,489 305,871 0.0023 0.9977 96.87
21.5 125,140,010 1,511,325 0.0121 0.9879 96.65
22.5 112,571,347 613,811 0.0055 0.9945 95.49
23.5 100,135,123 849,742 0.0085 0.9915 94.96
24.5 90,578,923 475,916 0.0053 0.9947 94.16
25.5 84,858,238 158,715 0.0019 0.9981 93.66
26.5 79,598,914 216,102 0.0027 0.9973 93.49
27.5 75,613,915 135,832 0.0018 0.9982 93.23
28.5 72,956,071 527,592 0.0072 0.9928 93.07
29.5 68,592,336 274,514 0.0040 0.9960 92.39
30.5 63,978,961 289,482 0.0045 0.9955 92.02
31.5 61,772,624 353,216 0.0057 0.9943 91.61
32.5 59,673,938 302,964 0.0051 0.9949 91.08
33.5 58,432,304 217,389 0.0037 0.9963 90.62
34.5 57,793,984 1,530,860 0.0265 0.9735 90.28
35.5 54,669,812 404,856 0.0074 0.9926 87.89
36.5 52,525,078 84,010 0.0016 0.9984 87.24
37.5 50,706,748 97,962 0.0019 0.9981 87.10
38.5 49,680,703 54,731 0.0011 0.9989 86.93
I
VIl-203 DAe
e Be 77 613
AVISTA CORPORATION
ACCOUNT 376 MAINS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1925-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 48,912,459 47,919 0.0010 0.9990 86.84
40.5 48,177,679 166,217 0.0035 0.9965 86.75
41.5 47,095,436 184,644 0.0039 0.9961 86.45
42.5 45,532,817 106,352 0.0023 0.9977 86.12
43.5 44,302,448 162,653 0.0037 0.9963 85.91
44.5 41,882,171 156,373 0.0037 0.9963 85.60
45.5 39,821,126 140,782 0.0035 0.9965 85.28
46.5 39,084,399 189,313 0.0048 0.9952 84.98
47.5 36,742,066 255,263 0.0069 0.9931 84.57
48.5 33,443,920 399,982 0.0120 0.9880 83.98
49.5 30,441,749 863,912 0.0284 0.9716 82.97
50.5 24,855,763 1,235,028 0.0497 0.9503 80.62
51.5 20,545,599 748,852 0.0364 0.9636 76.61
52.5 17,004,334 413,421 0.0243 0.9757 73.82
53.5 14,408,593 229,500 0.0159 0.9841 72.03
54.5 13,156,485 192,842 0.0147 0.9853 70.88
55.5 12,252,776 1,300,304 0.1061 0.8939 69.84
56.5 10,055,604 714,471 0.0711 0.9289 62.43
57.5 7,315,254 874,995 0.1196 0.8804 57.99
58.5 5,230,734 1,103,165 0.2109 0.7891 51.06
59.5 347,690 42,958 0.1236 0.8764 40.29
60.5 304,732 71,952 0.2361 0.7639 35.31
61.5 232,780 16,539 0.0710 0.9290 26.97
62.5 216,241 23,058 0.1066 0.8934 25.06
63.5 193,184 2,714 0.0141 0.9859 22.39
64.5 190,470 24,601 0.1292 0.8708 22.07
65.5 165,868 4,585 0.0276 0.9724 19.22
66.5 161,283 4,864 0.0302 0.9698 18.69
67.5 156,419 4,975 0.0318 0.9682 18.13
68.5 151,444 8,611 0.0569 0.9431 17.55
69.5 142,834 20,054 0.1404 0.8596 16.55
70.5 122,779 12,914 0.1052 0.8948 14.23
71.5 109,866 4,113 0.0374 0.9626 12.73
72.5 105,753 17,811 0.1684 0.8316 12.25
73.5 87,942 19,557 0.2224 0.7776 10.19
74.5 68,385 7,014 0.1026 0.8974 7.92
75.5 61,371 3,730 0.0608 0.9392 7.11
76.5 57,641 37,162 0.6447 0.3553 6.68
77.5 20,479 8,741 0.4268 0.5732 2.37
78.5 11,738 0.0000 1.0000 1.36
eMÑÊNNOU Vll-204 DAe
e (Ë fj 13
AVISTA CORPORATION
ACCOUNT 37 6 MAINS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1925-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 11,738 0.0000 1.0000 1.36
80.5 11,738 357 0.0304 0.9696 1.36
81.5 11,381 5,602 0,4922 0.5078 1.32
82.5 5,779 5,779 1.0000 0.67
83.5
Û_O ÂÑÑANËU Vil-205
e 13
AVISTA CORPORATION
ACCOUNT 376 MAINS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1925-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 371,198,216 190 0.0000 1.0000 100.00
0.5 341,106,966 15,543 0.0000 1.0000 100.001.5 317,036,293 183,063 0.0006 0.9994 100.00
2.5 300,227,378 63,669 0.0002 0.9998 99.94
3.5 285,849,702 61,353 0.0002 0.9998 99.92
4.5 284,181,816 146,774 0.0005 0.9995 99.90
5.5 270,804,041 298,683 0.0011 0.9989 99.84
6.5 262,950,179 49,501 0.0002 0.9998 99.73
7.5 247,419,123 120,054 0.0005 0.9995 99.71
8.5 218,999,979 242,239 0.0011 0.9989 99.67
9.5 193,209,335 139,807 0.0007 0.9993 99.56
10.5 176,736,600 146,184 0.0008 0.9992 99.48
11.5 168,414,385 1,236,435 0.0073 0.9927 99.4012.5 161,484,252 1,507,315 0.0093 0.9907 98.67
13.5 152,129,021 479,165 0.0031 0.9969 97.75
14.5 145,443,081 218,772 0.0015 0.9985 97.44
15.5 139,208,467 296,498 0.0021 0.9979 97.30
16.5 128,058,547 445,175 0.0035 0.9965 97.09
17.5 119,765,196 125,055 0.0010 0.9990 96.751B.5 108,738,339 205,567 0.0019 0.9981 96.65
19.5 96,504,409 409,872 0.0042 0.9958 96.47
20.5 83,815,759 287,217 0.0034 0.9966 96.0621.Š 74,267,885 1,483,192 0.0200 0.9800 95.73
22.5 63,598,774 575,846 0.0091 0.9909 93.82
23.5 52,887,697 841,261 0.0159 0.9841 92.97
24.5 45,811,097 440,080 0.0096 0.9904 91,49
25.5 43,593,755 128,863 0,0030 0.9970 90,61
26.5 39,867,197 199,292 0.0050 0.9950 90.3427.5 38,137,952 129,937 0.0034 0.9966 89.89
28.5 38,600,281 498,072 0.0129 0.9871 89.58
29.5 37,005,949 254,088 0.0069 0.9931 88.43
30.5 37,464,780 276,817 0.0074 0.9926 87.82
31.5 38,597,160 339,190 0.0088 0.9912 87.17
32.5 39,765,222 298,825 0.0075 0.9925 86.41
33.5 41,736,981 210,5B6 0.0050 0.9950 85.7634.5 42,454,637 1,530,394 0.0360 0.9640 85.32
35.5 40,245,310 401,138 0.0100 0.9900 82.25
36.5 39,203,305 83,340 0.0021 0.9979 81.4337.5 39,665,883 81,120 0.0020 0.9980 81.26
38.5 40,114,394 52,197 0.0013 0.9987 81.09
VIl-206 vce
b 7 713
AVISTA CORPORATION
ACCOUNT 376 MAINS
ORIGINAL LIFE TABLE,CONT,
PLACEMENT BAND 1925-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 48,382,791 47,919 0.0010 0.9990 80.98
40.5 47,730,204 166,217 0.0035 0.9965 80.90
41.5 46,662,981 184,644 0.0040 0.9960 80.62
42.5 45,116,101 106,352 0.0024 0.9976 80.30
43.5 43,887,047 161,449 0.0037 0.9963 80.11
44.5 41,474,928 155,823 0.0038 0.9962 79.82
45.5 39,431,950 140,782 0.0036 0.9964 79.52
46.5 38,696,565 189,313 0.0049 0.9951 79.24
47.5 36,355,649 255,263 0.0070 0.9930 78.85
48.5 33,079,287 399,982 0.0121 0.9879 78.29
49.5 30,120,614 863,912 0.0287 0.9713 77.35
50.5 24,535,602 1,235,028 0.0503 0.9497 75.13
51.5 20,228,878 748,852 0.0370 0.9630 71.35
52.5 16,687,614 413,421 0.0248 0.9752 68.71
53.5 14,213,768 229,500 0.0161 0.9839 67.00
54.5 12,961,660 192,842 0.0149 0.9851 65.92
55.5 12,058,108 1,300,304 0.107B 0.8922 64.94
56.5 9,861,039 714,250 0.0724 0.9276 57.94
57.5 7,122,047 874,787 0.1228 0.8772 53.74
58.5 5,038,354 1,103,165 0.2190 0.7810 47.14
59.5 155,623 42,958 0.2760 0.7240 36.82
60.5 112,665 71,952 0.6386 0.3614 26.66
61.5 107,381 16,539 0.1540 0.8460 9.63
62.5 90,842 23,058 0.2538 0.7462 B.15
63.5 67,784 2,714 0.0400 0.9600 6.08
64.5 65,070 1,073 0.0165 0.9835 5.84
65.5 63,997 4,585 0.0716 0.9284 5.74
66.5 149,546 4,864 0.0325 0.9675 5.33
67.5 144,681 4,975 0.0344 0.9656 5.16
68.5 139,706 8,611 0.0616 0.9384 4.98
69.5 131,453 20,054 0.1526 0.8474 4.67
70.5 111,398 12,914 0.1159 0.8841 3.96
71.5 109,866 4,113 0.0374 0.9626 3.50
72.5 105,753 17,811 0.1684 0.8316 3.37
73.5 87,942 19,557 0.2224 0.7776 2.80
74.5 68,385 7,014 0.1026 0.8974 2.18
75.5 61,371 3,730 0.0608 0.9392 1.96
76.5 57,641 37,162 0.6447 0.3553 1.84
77.5 20,479 8,741 0.4268 0.5732 0.65
78.5 11,738 0.0000 1.0000 0.37
IMBK Vil-207
D
rg 7 13
AVISTA CORPORATION
ACCOUNT 376 MAINS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1925-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 11,738 0.0000 1.0000 0.37
80.5 11,738 357 0.0304 0.9696 0.37
81.5 11,381 5,602 0.4922 0.5078 0.36
82.5 5,779 5,779 1.0000 0.18
83.5
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AVISTA CORPORATION
ACCOUNT 378 MEASURING AND REGULATING EQUIPMENT -GENERAL
ORIGINAL LIFE TABLE
PLACEMENT BAND 1939-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 12,048,220 52,195 0.0043 0.9957 100.00
0.5 11,460,453 31,435 0.0027 0.9973 99.57
1.5 11,109,301 45,704 0.0041 0.9959 99.29
2.5 10,654,698 9,839 0.0009 0.9991 98.89
3.5 9,937,782 34,998 0.0035 0.9965 98.79
4.5 9,591,127 45,921 0.0048 0.9952 98.45
5.5 8,648,343 35,026 0.0041 0.9959 97.97
6.5 7,413,959 20,225 0.0027 0.9973 97.58
7.5 6,553,469 59,123 0.0090 0.9910 97.31
8.5 5,418,249 109,961 0.0203 0.9797 96.43
9.5 5,074,842 39,898 0.0079 0.9921 94.48
10.5 4,482,086 64,443 0.0144 0.9856 93.73
11.5 4,266,219 41,910 0.0098 0.9902 92.39
12.5 4,014,053 72,075 0.0180 0.9820 91.48
13.5 3,827,637 3,077 0.0008 0.9992 89.84
14.5 3,456,878 93,714 0.0271 0.9729 89.76
15.5 3,095,400 28,970 0.0094 0,9906 87.33
16.5 2,633,777 40,092 0.0152 0.9848 86.51
17.5 2,140,211 15,115 0.0071 0.9929 85.20
18.5 1,752,873 19,882 0.0113 0.9887 84.59
19.5 1,601,341 2,240 0.0014 0.9986 83.63
20.5 1,403,305 40,347 0.0288 0.9712 83.52
21.5 1,175,700 17,987 0.0153 0.9847 81.12
22.5 1,001,175 1,706 0.0017 0.9983 79.88
23.5 776,688 18,068 0.0233 0.9767 79.74
24.5 594,432 800 0.0013 0.9987 77.88
25.5 563,433 23,588 0.0419 0.9581 77.78
26.5 495,544 47,297 0.0954 0.9046 74.52
27.5 368,531 8,486 0.0230 0.9770 67.41
28.5 343,629 13,455 0.0392 0.9608 65.86
29.5 324,354 8,281 0.0255 0,9745 63.28
30.5 316,071 34,289 0.1085 0.8915 61.66
31.5 253,922 10,428 0.0411 0.9589 54.97
32.5 213,958 10,580 0.0494 0.9506 52.72
33,5 201,889 7,263 0.0360 0.9640 50.11
34.5 193,768 4,770 0.0246 0.9754 48.31
35.5 183,955 6,584 0.0358 0.9642 47.12
36.5 157,731 3,026 0.0192 0.9808 45.43
37.5 147,925 3,720 0.0252 0.9748 44.56
38.5 141,153 8,203 0.0581 0.9419 43.44
ÑWMAѾNU Vil-210 o ce 3
AVISTA CORPORATION
ACCOUNT 378 MEASURING AND REGULATING EQUIPMENT -GENERAL
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1939-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 126,688 9,359 0.0739 0.9261 40.91
40.5 115,642 787 0.0068 0.9932 37.B9
41.5 110,951 10,284 0.0927 0.9073 37.63
42.5 96,135 846 0.0088 0.9912 34.15
43.5 94,659 3,535 0.0373 0.9627 33.85
44.5 84,514 3,615 0.0428 0.9572 32.58
45.5 78,127 635 0.0081 0.9919 31.19
46.5 70,059 16,905 0.2413 0.7587 30.93
47.5 52,182 391 0.0075 0.9925 23.47
48.5 47,450 2,015 0.0425 0.9575 23.29
49.5 40,022 0.0000 1.0000 22.30
50.5 34,800 797 0.0229 0.9771 22.30
51.5 31,465 2,462 0.0783 0,9217 21.79
52.5 27,119 338 0.0125 0.9875 20.09
53.5 11,640 0.0000 1.0000 19.84
54,5 11,640 0.0000 1.0000 19.84
55.5 11,640 1,056 0.0907 0.9093 19.84
56.5 9,730 0.0000 1.0000 18.04
57.5 6,980 0.0000 1.0000 18.04
58.5 1,347 0.0000 1.0000 18.04
59.5 18.04
ggg Vil-211
De 13
AVISTA CORPORATION
ACCOUNT 378 MEASURING AND REGULATING EQUIPMENT -GENERAL
ORIGINAL LIFE TABLE
PLACEMENT BAND 1939-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 10,243,401 52,145 0.0051 0.9949 100.00
0.5 9,837,505 31,100 0.0032 0.9968 99.49
1.5 9,689,752 45,377 0.0047 0.9953 99.18
2.5 9,399,011 B,374 0.0009 0.9991 98.71
3.5 8,955,918 32,801 0.0037 0.9963 98.62
4.5 8,797,167 45,020 0.0051 0.9949 98.26
5.5 7,944,237 33,187 0.0042 0.9958 97.76
6.5 6,759,172 11,520 0.0017 0.9983 97.35
7.5 6,003,248 52,741 0.0088 0.9912 97.19
B.5 4,906,323 103,517 0.0211 0.9789 96.33
9.5 4,603,966 32,857 0.0071 0.9929 94.30
10.5 4,030,944 58,703 0.0146 0.9854 93.63
11.5 3,872,900 33,862 0.0087 0.9913 92.26
12.5 3,670,944 63,832 0.0174 0.9826 91.46
13.5 3,516,711 2,605 0.0007 0.9993 89.87
14.5 3,147,143 93,135 0.0296 0.9704 89.80
15.5 2,809,885 22,778 0.0081 0.9919 87.14
16.5 2,379,212 40,092 0.0169 0.9831 86.44
17.5 1,892,426 12,175 0.0064 0.9936 84.98
18.5 1,511,079 15,606 0.0103 0.9897 84.43
19.5 1,371,379 2,240 0.0016 0.9984 83.56
20.5 1,180,447 37,945 0.0321 0.9679 83.42
21.5 965,839 16,760 0.0174 0.9826 80.74
22.5 804,097 1,706 0.0021 0.9979 79.34
23.5 589,965 18,068 0.0306 0.9694 79.17
24.5 425,634 BOO 0.0019 0.9981 76.75
25.5 401,409 17,788 0.0443 0.9557 76.60
26.5 351,064 47,297 0.1347 0.8653 73.21
27.5 236,335 8,486 0.0359 0.9641 63.35
28.5 222,069 11,763 0.0530 0.9470 61.07
29.5 224,604 B,281 0.0369 0.9631 57.84
30.5 227,238 34,289 0.1509 0.8491 55.70
31.5 172,415 3,704 0.0215 0.9785 47.30
32.5 143,727 10,067 0.0700 0.9300 46.28
33.5 164,461 7,263 0.0442 0.9558 43.04
34.5 159,764 4,770 0.0299 0.9701 41.14
35.5 150,144 6,584 0.0439 0.9561 39.91
36.5 126,295 3,026 0.0240 0.9760 38.16
37.5 119,534 3,645 0.0305 0.9695 37.25
38.5 137,836 8,203 0.0595 0.9405 36.11
IMHOR_RÑAMIDO VII-212 13
AVISTA CORPORATION
ACCOUNT 378 MEASURING AND REGULATING EQUIPMENT -GENERAL
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1939-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 125,773 9,359 0.0744 0.9256 33.96
40.5 114,727 7B7 0.0069 0.9931 31.43
41.5 110,036 9,940 0.0903 0.9097 31.22
42.5 95,564 616 0.0064 0.9936 28.40
43.5 94,318 3,535 0.0375 0.9625 28.22
44.5 84,173 3,615 0.0430 0.9570 27.16
45.5 77,786 635 0.0082 0.9918 25.99
46.5 69,718 16,905 0.2425 0.7575 25.78
47.5 51,841 391 0.0075 0.9925 19.53
48.5 47,109 2,015 0.0428 0.9572 19.38
49.5 39,681 0.0000 1.0000 18.55
50.5 34,459 797 0.0231 0.9769 18.55
51.5 31,124 2,459 0.0790 0.9210 18.12
52.5 26,781 0.0000 1.0000 16.69
53.5 11,640 0.0000 1.0000 16.69
54.5 11,640 0.0000 1.0000 16.69
55.5 11,640 1,056 0.0907 0.9093 16.69
56.5 9,730 0.0000 1.0000 15.18
57.5 6,980 0.0000 1.0000 15.18
58.5 1,347 0.0000 1.0000 15.18
59.5 15.18
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AVISTA CORPORATION
ACCOUNT 379 MEASURING AND REGULATING EQUIPMENT -CITY GATE
ORIGINAL LIFE TABLE
PLACEMENT BAND 1956-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,479,659 9,067 0.0010 0.9990 100.00
0.5 9,212,489 33,456 0.0036 0.9964 99.90
1.5 8,362,955 0.0000 1.0000 99.54
2.5 7,879,049 0.0000 1.0000 99.54
3.5 7,834,730 4,710 0.0006 0,9994 99.54
4.5 7,777,371 13,889 0.0018 0.9982 99.48
5.5 7,739,349 40,858 0.0053 0.9947 99.30
6.5 7,380,391 1,512 0.0002 0.9998 98.78
7.5 6,490,525 7,694 0.0012 0.9988 98.76
8.5 3,228,017 37,487 0.0116 0.9884 98.64
9.5 2,751,354 10,160 0.0037 0.9963 97.50
10.5 2,268,649 2,679 0.0012 0.9988 97.14
11.5 2,187,139 39,010 0.0178 0.9822 97.02
12.5 2,055,282 27,654 0.0135 0.9865 95.29
13.5 1,929,291 926 0.0005 0.9995 94.01
14.5 1,922,637 59,544 0.0310 0.9690 93.96
15.5 1,695,255 23,226 0.0137 0.9863 91.05
16.5 1,548,774 653 0.0004 0.9996 89.81
17.5 1,409,097 35,464 0.0252 0.9748 89.77
18.5 1,211,861 37,561 0.0310 0.9690 87.51
19.5 1,040,382 8,202 0.0079 0.9921 84.80
20.5 774,271 4,908 0.0063 0.9937 84.13
21.5 672,611 10,459 0.0155 0.9845 83.60
22.5 602,750 5,520 0.0092 0.9908 82.30
23.5 545,559 0.0000 1.0000 81.54
24.5 526,199 1 0.0000 1.0000 81.54
25.5 510,772 15,490 0.0303 0.9697 81.54
26.5 445,265 12,514 0.0281 0.9719 79.07
27.5 411,900 906 0.0022 0.9978 76.85
28.5 366,649 11,517 0.0314 0.9686 76.68
29.5 353,067 6,929 0.0196 0.9804 74.27
30.5 331,350 21,797 0.0658 0.9342 72.81
31.5 309,466 55,023 0.1778 0.8222 68.02
32.5 254,442 1,377 0.0054 0.9946 55.93
33.5 253,065 972 0.0038 0.9962 55.62
34.5 252,093 820 0.0033 0.9967 55.41
35.5 247,431 1,705 0.0069 0.9931 55.23
36.5 237,607 1,334 0.0056 0.9944 54.85
37.5 196,282 1,037 0.0053 0.9947 54.54
38.5 191,105 4,225 0.0221 0.9779 54.25
VII-215 DAec
es 613
AVISTA CORPORATION
ACCOUNT 379 MEASURING AND REGULATING EQUIPMENT -CITY GATE
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1956-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 186,046 15,727 0.0845 0.9155 53.05
40,5 170,319 9,525 0,0559 0.9441 48.57
41.5 151,926 0.0000 1.0000 45.85
42.5 148,988 9,601 0.0644 0.9356 45.85
43.5 130,000 568 0.0044 0.9956 42.90
44.5 129,184 5,868 0.0454 0.9546 42.71
45.5 122,956 3,205 0.0261 0.9739 40.77
46.5 119,381 3,457 0.0290 0.9710 39.71
47.5 113,594 4,412 0.0388 0.9612 38.56
48.5 106,839 13,420 0.1256 0.8744 37.06
49.5 82,612 0.0000 1,0000 32.41
50.5 74,389 0.0000 1.0000 32.41
51.5 68,718 0.0000 1.0000 32.41
52.5 64,547 0.0000 1.0000 32.41
53.5 3,580 765 0.2137 0.7863 32.41
54.5 2,261 0.0000 1.0000 25.48
55.5 2,261 0.0000 1.0000 25.48
56.5 2,261 0.0000 1.0000 25.48
57.5 2,042 0.0000 1.0000 25.48
58.5 1,150 0.0000 1.0000 25.48
59.5 1,150 0.0000 1.0000 25.48
60.5 25.48
gfjgggg Vil-216 DAecSC
8 13
AVISTA CORPORATION
ACCOUNT 379 MEASURING AND REGULATING EQUIPMENT -CITY GATE
ORIGINAL LIFE TABLE
PLACEMENT BAND 1956-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURY
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INT2RVAL INTERVAL RATIO RATIO INTERVAL
0.0 8,351,195 9,067 0.0011 0.9989 100.00
0.5 8,283,278 33,456 0.0040 0.9960 99.89
1.5 7,532,677 0.0000 1.0000 99.49
2.5 7,108,174 0.0000 1.0000 99.49
3.5 7,122,830 4,512 0.0006 0.9994 99.49
4.5 7,136,477 13,229 0.0019 0.9981 99.42
5.5 7,151,425 40,375 0.0056 0.9944 99.24
6.5 6,853,172 597 0.0001 0.9999 98.68
7.5 5,987,014 6,801 0.0011 0.9989 98.67
8.5 2,784,604 37,487 0.0135 0.9865 98.56
9.5 2,310,006 8,223 0.0036 0.9964 97.23
10.5 1,844,026 2,679 0.0015 0.9985 96.89
11.5 1,763,077 20,034 0.0114 0.9886 96.75
12.5 1,650,196 27,242 0.0165 0.9835 95.65
13.5 1,524,617 926 0.0006 0.9994 94.07
14.5 1,517,963 55,BO3 0.0368 0.9632 94.01
15.5 1,298,165 23,226 0.0179 0.9821 90.55
16.5 1,178,959 289 0.0002 0.9998 88.93
17.5 1,099,269 35,464 0.0323 0.9677 88.91
18.5 907,114 37,561 0.0414 0.9586 86.04
19.5 736,468 8,202 0.0111 0.9889 82.48
20.5 470,357 4,758 0.0101 0.9899 81.56
21.5 389,059 10,212 0.0262 0.9738 80.74
22.5 388,387 474 0.0012 0.9988 78.62
23.5 370,343 0.0000 1.0000 78,52
24.5 361,555 1 0.0000 1.0000 78.52
25.5 347,128 14,342 0.0413 0.9587 78.52
26.5 283,138 11,114 0.0393 0.9607 75.28
27.5 255,042 248 0.0010 0.9990 72.32
28.5 218,228 11,517 0.0528 0.9472 72.25
29.5 218,033 6,929 0.0318 0.9682 68.44
30.5 209,557 20,132 0.0961 0.9039 66.26
31.5 195,773 55,023 0.2811 0.7189 59.90
32.5 165,445 1,377 0.0083 0.9917 43.06
33.5 227,035 972 0.0043 0.9957 42.71
34.5 227,204 820 0.0036 0.9964 42.52
35.5 222,541 1,705 0.0077 0.9923 42.37
36.5 213,075 1,334 0.0063 0.9937 42.04
37.5 180,862 1,037 0.0057 0.9943 41.78
38.5 189,955 4,225 0.0222 0.9778 41.54
anF¾attEASHülg Vil-217 r
3
AVISTA CORPORATION
ACCOUNT 379 MEASURING AND REGULATING EQUIPMENT -CITY GATE
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1956-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 184,896 15,727 0.0851 0.9149 40.62
40.5 170,319 9,525 0.0559 0.9441 37.16
41.5 151,926 0.0000 1.0000 35.08
42.5 148,988 9,601 0.0644 0.9356 35.08
43.5 130,000 568 0.0044 0.9956 32.82
44.5 129,184 5,868 0,0454 0.9546 32.68
45.5 122,956 3,205 0.0261 0.9739 31.20
46.5 119,381 3,457 0.0290 0.9710 30.38
47.5 113,594 4,412 0.0388 0.9612 29.50
48.5 106,839 13,420 0.1256 0.8744 28.36
49.5 82,612 0.0000 1.0000 24.79
50.5 74,389 0.0000 1.0000 24.79
51.5 68,718 0,0000 1.0000 24.79
52.5 64,547 0.0000 1.0000 24.79
53.5 3,580 765 0.2137 0.7863 24.79
54.5 2,261 0.0000 1.0000 19.50
55.5 2,261 0.0000 1.0000 19.50
56.5 2,261 0.0000 1.0000 19.50
57.5 2,042 0.0000 1.0000 19.50
58.5 1,150 0.0000 1.0000 19.50
59.5 1,150 0.0000 1.0000 19.50
60.5 19.50
MBIW2 RElemitig VII-218 Ae
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AVISTA CORPORATION
ACCOUNT 380 SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 315,290,732 9,717 0.0000 1.0000 100.00
0.5 291,071,058 66,209 0.0002 0.9998 100.00
1.5 268,189,833 439,198 0.0016 0.9984 99.97
2.5 237,333,045 298,854 0.0013 0.9987 99.81
3.5 224,831,933 360,937 0.0016 0.9984 99.68
4.5 220,487,960 284,277 0.0013 0.9987 99.52
5.5 208,260,218 269,628 0.0013 0.9987 99.40
6.5 204,078,035 290,015 0.0014 0.9986 99.27
7.5 197,310,203 262,685 0.0013 0.9987 99.13
8.5 190,245,428 293,299 0.0015 0.9985 98.99
9.5 184,068,476 340,414 0.0018 0.9982 98.84
10.5 177,111,515 285,097 0.0016 0.9984 98.66
11.5 172,762,780 864,243 0.0050 0,9950 98.50
12.5 163,160,046 578,546 0.0035 0.9965 98.01
13.5 155,375,777 632,593 0.0041 0.9959 97.66
14.5 148,658,444 341,209 0.0023 0.9977 97.26
15.5 142,460,221 295,675 0.0021 0.9979 97.04
16.5 134,484,934 342,144 0.0025 0.9975 96.84
17.5 126,770,882 341,736 0.0027 0.9973 96.59
18.5 118,497,623 304,836 0.0026 0.9974 96.33
19.5 108,502,395 484,643 0.0045 0.9955 96.08
20.5 98,275,544 432,251 0.0044 0.9956 95.65
21.5 89,355,712 511,051 0.0057 0.9943 95.23
22.5 78,630,185 302,142 0.0038 0.9962 94.69
23.5 67,085,891 763,417 0.0114 0.9886 94.32
24.5 56,492,191 163,037 0.0029 0.9971 93.25
25.5 48,062,015 169,388 0.0035 0.9965 92.98
26.5 43,196,228 178,283 0.0041 0.9959 92.65
27.5 39,575,512 122,336 0.0031 0.9969 92.27
28.5 36,201,530 165,591 0.0046 0.9954 91.99
29.5 33,181,340 340,311 0.0103 0.9897 91.57
30.5 30,614,847 256,064 0.0084 0.9916 90.63
31.5 28,622,175 257,467 0.0090 0.9910 89.87
32.5 26,704,517 473,904 0.0177 0.9823 89.06
33.5 25,172,470 188,237 0.0075 0.9925 87.48
34.5 24,774,076 478,863 0.0193 0.9807 86.83
35.5 23,255,537 142,809 0.0061 0.9939 85.15
36.5 21,865,341 75,888 0.0035 0.9965 84.62
37.5 19,878,903 82,608 0.0042 0.9958 84.33
38.5 19,082,170 76,238 0.0040 0.9960 83.98
ÑRRRÑßWÊ99 VII-220 13
AVISTA CORPORATION
ACCOUNT 380 SERVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 18,336,645 809,227 0.0441 0.9559 83.65
40.5 16,853,406 2,835,493 0.1682 0.8318 79.95
41.5 13,404,884 583,367 0.0435 0.9565 66.50
42.5 11,921,213 310,376 0.0260 0.9740 63.61
43.5 10,591,549 168,584 0.0159 0.9841 61.95
44.5 9,089,318 111,923 0.0123 0.9877 60.97
45.5 7,938,010 65,022 0.0082 0.9918 60.22
46.5 7,629,477 268,586 0.0352 0.9648 59.72
47.5 6,299,422 360,142 0.0572 0.9428 57.62
48.5 5,051,618 180,926 0.0358 0.9642 54.33
49.5 4,188,650 77,754 0.0186 0.9B14 52,38
50.5 3,531,191 79,717 0.0226 0.9774 51.41
51.5 2,935,475 108,914 0.0371 0.9629 50.25
52.5 2,357,986 114,520 0.0486 0.9514 48.38
53.5 1,785,814 210,178 0.1177 0.8823 46.03
54.5 1,170,683 92,930 0.0794 0.9206 40.61
55.5 732,839 93,063 0.1270 0.8730 37.39
56.5 373,073 9,135 0.0245 0.9755 32.64
57.5 198,317 1,163 0.0059 0.9941 31.84
58.5 17B,960 44 0.0002 0.9998 31.66
59.5 179,488 897 0.0050 0.9950 31.65
60.5 179,788 100,283 0.5578 0.4422 31.49
61.5 79,505 79,120 0.9952 0.0048 13.93
62.5 385 45 0.1169 0.8831 0.07
63.5 340 0.0000 1.0000 0.06
64.5 340 39 0.1147 0.8853 0.06
65.5 301 158 0.5248 0.4752 0.05
66.5 143 85 0.5909 0.4091 0,03
67.5 59 26 0.4444 0.5556 0.01
68.5 33 33 1.0000 0.01
69.5
VII-221
D
°f 13
AVISTA CORPORATION
ACCOUNT 380 SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0.0 206,857,107 0.0000 1.0000 100.000.5 192,005,909 23,378 0.0001 0.9999 100.00
1.5 177,392,252 373,224 0.0021 0.9979 99.992.5 157,106,857 242,020 0.0015 0.9985 99.783.5 155,677,969 298,619 0.0019 0.9981 99.624.5 161,175,073 234,469 0.0015 0.9985 99.43
5.5 157,296,220 225,301 0.0014 0.9986 99.296.5 156,461,793 242,726 0.0016 0.9984 99.157.5 153,385,011 222,644 0.0015 0.9985 98.998.5 149,853,241 238,270 0.0016 0.9984 98.85
9.5 146,791,365 297,047 0.0020 0.9980 98.6910.5 142,354,043 235,847 0.0017 0.9983 98.4911.5 140,075,859 697,411 0.0050 0.9950 98.3312.5 132,501,185 257,537 0.0019 0.9981 97.8413.5 126,588,253 556,483 0.0044 0.9956 97.6514.5 121,292,566 244,872 0.0020 0.9980 97.2215.5 116,398,707 204,058 0.0018 0.9982 97.0216.5 109,864,795 300,871 0.0027 0.9973 96.8517,5 104,255,035 299,029 0.0029 0.9971 96.5918.5 96,870,111 233,776 0.0024 0.9976 96.31
19.5 87,752,421 436,668 0.0050 0.9950 96.0820.5 78,520,156 392,602 0.0050 0.9950 95.60
21.5 70,459,468 479,980 0.0068 0.9932 95.1222.5 60,910,080 269,696 0.0044 0.9956 94.4723.5 50,584,754 740,444 0.0146 0.9854 94.06
24.5 41,584,884 136,926 0.0033 0.9967 92.6825.5 34,940,427 128,996 0.0037 0.9963 92.3726.5 31,372,186 160,706 0.0051 0.9949 92.0327.5 29,392,765 104,861 0.0036 0.9964 91.5628.5 27,405,010 150,811 0.0055 0.9945 91.23
29.5 25,594,758 326,175 0.0127 0.9873 90.7330.5 24,214,789 243,079 0.0100 0.9900 89.5831.5 23,317,796 248,821 0.0107 0.9893 88.6832.5 22,348,737 157,342 0.0070 0.9930 87.7333.5 21,755,616 181,222 0.0083 0.9917 87.11
34.5 21,829,287 463,691 0.0212 0.9788 86.3935.5 20,719,185 130,984 0.0063 0.9937 84.5536.5 19,794,869 74,637 0.0038 0.9962 84.0237.5 18,388,678 77,723 0.0042 0.9958 83.7038.5 17,984,291 73,013 0.0041 0.9959 83.35
iÑW¥W_BlÅÏʾBim]Vil-222 13
AVISTA CORPORATION
ACCOUNT 380 SERVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1903-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURYBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 18,077,107 BOB,824 0.0447 0.9553 83.0140.5 16,594,271 2,835,483 0.1709 0.8291 79.3041.5 13,145,521 583,129 0.0444 0.9556 65.7542.5 11,662,087 310,376 0.0266 0.9734 62.8343.5 10,332,423 168,584 0.0163 0.9837 61.1644.5 8,830,032 111,762 0.0127 0.9873 60.1645.5 7,679,387 65,022 0.0085 0.9915 59.4046.5 7,370,896 268,586 0.0364 0.9636 58.8947.5 6,120,344 360,142 0.0588 0.9412 56.7548.5 4,872,484 180,882 0.0371 0.9629 53.41
49.5 4,009,504 77,698 0.0194 0.9806 51.4350.5 3,351,565 79,180 0.0236 0.9764 50.4351.5 2,756,503 108,914 0.0395 0.9605 49.2452.5 2,178,374 113,868 0.0523 0.9477 47.2953.5 1,606,854 210,178 0.1308 0.8692 44.8254.5 991,723 92,930 0.0937 0.9063 38.9655.5 553,879 93,063 0.1680 0.8320 35.3156.5 194,174 9,135 0.0470 0.9530 29.3857.5 19,418 1,163 0.0599 0.9401 27.9958.5 178,576 44 0.0002 0.9998 26.32
59.5 178,532 325 0.0018 0.9982 26.3160.5 178,207 99,087 0.5560 0.4440 26.2661.5 79,372 79,120 0.9968 0.0032 11.6662.5 252 44 0.1745 0.8255 0.0463.5 208 0.0000 1.0000 0.0364.5 340 39 0.1147 0.8853 0.0365.5 301 158 0.5248 0.4752 0.0366.5 143 85 0.5909 0.4091 0.0167.5 59 26 0.4444 0.5556 0.0168.5 33 33 1.0000 0.00
69.5
Vll-223 13
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AVISTA CORPORATION
ACCOUNT 381 METERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1920-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AG2 INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 139,300,384 45,415 0.0003 0.9997 100.00
0.5 133,254,419 197,143 0.0015 0.9985 99.97
1.5 125,076,269 237,630 0.0019 0.9981 99.82
2.5 120,352,062 469,988 0.0039 0.9961 99.63
3.5 117,762,330 510,572 0.0043 0.9957 99.24
4.5 112,319,924 1,046,250 0.0093 0.9907 98.81
5.5 103,528,507 2,294,210 0.0222 0.9778 97.89
6.5 95,428,906 1,027,745 0.0108 0.9892 95.72
7.5 88,032,787 1,061,393 0.0121 0.9879 94.69
8.5 74,003,815 890,447 0.0120 0.9880 93.55
9.5 66,153,942 642,726 0.0097 0.9903 92.42
10.5 59,445,478 928,645 0.0156 0.9844 91.52
11.5 51,083,632 844,380 0.0165 0.9835 90.09
12.5 49,153,298 782,122 0.0159 0.9841 88.61
13.5 47,438,692 870,085 0.0183 0.9817 87.20
14.5 45,457,691 489,922 0.0108 0.9892 85.60
15.5 42,926,115 657,949 0.0153 0.9847 84.67
16.5 40,338,354 720,921 0.0179 0.9821 83.38
17.5 37,474,713 520,846 0.0139 0.9861 81.89
18.5 34,157,855 377,221 0.0110 0.9890 80.75
19.5 31,000,927 594,671 0.0192 0.9808 79.86
20.5 27,927,489 471,341 0.0169 0.9831 78.32
21.5 25,151,152 497,454 0.0198 0.9802 77.00
22.5 22,007,941 409,699 0.0186 0.9814 75.48
23.5 19,947,645 341,280 0.0171 0.9829 74.07
24.5 17,782,299 305,942 0.0172 0.9828 72.81
25.5 16,132,636 330,678 0.0205 0.9795 71.55
26.5 14,611,234 381,294 0.0261 0.9739 70.09
27.5 13,599,435 233,814 0.0172 0.9828 68.26
28.5 12,887,339 306,530 0.0238 0.9762 67.09
29.5 12,104,559 259,093 0.0214 0.9786 65.49
30.5 11,447,394 260,726 0.0228 0.9772 64.09
31.5 10,789,335 229,105 0.0212 0.9788 62.63
32.5 10,263,112 261,311 0.0255 0.9745 61.30
33.5 9,726,229 281,969 0.0290 0.9710 59.74
34.5 9,196,523 350,904 0.0382 0.9618 58.01
35.5 8,507,711 318,847 0.0375 0.9625 55.79
36.5 7,809,547 264,456 0.0339 0.9661 53.70
37.5 7,054,975 285,141 0.0404 0.9596 51.88
38.5 6,541,031 417,263 0.0638 0.9362 49.79
99R$$ÑAMÏpg Vil-225 De 13
AVISTA CORPORATION
ACCOUNT 381 METERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1920-2016 EXPERIENCE BAND 1964-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 5,994,173 449,700 0.0750 0.9250 46.6140.5 5,291,873 448,629 0.0848 0.9152 43.11
41.5 4,782,996 435,697 0.0911 0.9089 39.46
42,5 4,077,105 313,938 0.0770 0.9230 35.8643.5 3,401,483 280,128 0.0824 0.9176 33.1044.5 2,750,353 268,090 0.0975 0.9025 30.3845.5 2,127,437 234,136 0.1101 0.8899 27.42
46.5 1,628,973 175,610 0.1078 0.8922 24.4047.5 1,352,684 192,972 0.1427 0.8573 21,77
48.5 1,040,173 80,084 0.0770 0.9230 18.66
49.5 854,564 72,174 0.0845 0.9155 17.23
50.5 714,439 40,895 0.0572 0.9428 15.7751.5 598,329 74,787 0.1250 0.8750 14.8752.5 450,258 41,852 0.0930 0.9070 13.01
53.5 357,335 114,441 0.3203 0.6797 11.8054.5 199,906 10,894 0.0545 0.9455 8.0255.5 147,061 7,355 0.0500 0.9500 7.58
56.5 121,474 893 0.0074 0.9926 7.20
57.5 120,581 224 0.0019 0.9981 7.15
58.5 104,705 194 0.0019 0.9981 7.14
59.5 31,346 168 0.0054 0.9946 7.13
60.5 .1,038 131 0.1258 0.8742 7.09
61.5 907 107 0.1181 0.8819 6.2062.5 BOO 80 0.1002 0.8998 5.4663.5 720 41 0.0563 0.9437 4.92
64.5 679 72 0.1057 0.8943 4.64
65.5 608 32 0.0520 0.9480 4.15
66.5 576 0.0000 1.0000 3.93
67.5 576 10 0,0176 0.9824 3.9368.5 566 8 0.0139 0.9861 3.86
69.5 558 16 0.0283 0.9717 3,81
70.5 542 37 0.0679 0.9321 3.7071.5 505 74 0.1458 0.8542 3.45
72.5 432 95 0.2195 0.7805 2.9573.5 337 74 0.2188 0.7813 2.30
74.5 263 137 0.5200 0.4800 1.8075.5 126 126 1.0000 0.86
76.5
gapemRaming Vll-226 a 713
AVISTA CORPORATION
ACCOUNT 381 METERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1920-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 105,539,852 43,320 0.0004 0.9996 100.00
0.5 102,337,160 193,219 0.0019 0.9981 99.96
1.5 96,998,601 228,816 0.0024 0.9976 99.77
2,5 95,380,350 266,509 0.0028 0.9972 99.53
3.5 95,465,596 498,997 0.0052 0.9948 99.26
4.5 92,376,323 1,021,248 0.0111 0.9889 98.74
5.5 85,077,281 2,283,970 0.0268 0.9732 97.65
6.5 78,400,215 1,008,979 0.0129 0.9871 95.02
7.5 71,854,743 1,047,087 0.0146 0.9854 93.80
8.5 58,563,468 862,562 0.0147 0.9853 92.44
9.5 51,365,898 614,280 0.0120 0.9880 91.07
10.5 45,458,826 897,509 0.0197 0.9803 89.98
11.5 37,763,860 812,564 0.0215 0.9785 88.21
12.5 36,608,147 755,474 0.0206 0.9794 86.31
13.5 35,472,425 843,042 0.0238 0.9762 84.53
14.5 33,879,090 460,123 0.0136 0.9864 82.52
15.5 31,899,751 623,958 0.0196 0.9804 81.40
16.5 30,091,574 694,731 0.0231 0.9769 79.81
17.5 27,999,998 496,367 0.0177 0.9823 77.96
18.5 25,058,209 367,102 0.0146 0.9854 76.58
19.5 22,246,839 586,683 0.0264 0.9736 75.46
20.5 19,546,406 463,643 0.0237 0.9763 73.47
21.5 17,114,810 495,054 0.0289 0.9711 71,73
22.5 14,483,746 397,344 0.0274 0.9726 69.65
23..5 13,060,588 336,393 0.0258 0.9742 67.74
24.5 11,626,482 293,148 0.0252 0.9748 66.00
25.5 10,687,470 313,709 0.0294 0.9706 64.33
26.5 10,248,662 370,047 0.0361 0.9639 62.44
27.5 9,684,334 224,357 0.0232 0.9768 60.19
28.5 9,406,343 273,342 0.0291 0.9709 58.80
29.5 9,005,452 229,644 0.0255 0.9745 57.09
30.5 8,767,603 242,113 0.0276 0.9724 55.63
31.5 8,707,860 215,899 0.0248 0.9752 54.10
32.5 8,504,916 237,412 0.0279 0.9721 52.75
33.5 8,203,882 258,842 0.0316 0.9684 51.28
34.5 7,882,798 315,432 0.0400 0.9600 49.66
35.5 7,388,938 281,842 0.0381 0.9619 47.68
36.5 6,899,165 245,676 0.0356 0.9644 45.86
37.5 6,412,078 260,167 0.0406 0,9594 44.22
38.5 6,076,309 397,439 0.0654 0.9346 42.43
AVISTA CORPORATION
ACCOUNT 381 METERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1920-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,803,133 447,002 0.0770 0.9230 39.65
40.5 5,280,862 448,627 0.0850 0.9150 36.60
41.5 4,772,797 435,697 0.0913 0.9087 33.49;
42.5 4,068,321 313,938 0.0772 0.9228 30.43
43.5 3,393,576 280,128 0.0825 0.9175 28.09
44.5 2,742,488 268,090 0.0978 0.9022 25.77
45.5 2,119,594 234,035 0.1104 0.8896 23.25
46.5 1,621,467 175,610 0.1083 0.8917 20.68
47.5 1,345,755 192,972 0.1434 0.8566 18.44
48.5 1,036,536 80,084 0.0773 0.9227 15.80
49.5 852,602 72,174 0.0847 0.9153 14.58
50.5 712,697 40,895 0.0574 0.9426 13.34
51.5 596,745 74,787 0.1253 0.8747 12.58
52.5 448,774 41,852 0.0933 0.9067 11.00
53.5 356,021 114,441 0.3214 0.6786 9.97
54.5 198,749 10,894 0.0548 0.9452 6.7755.5 146,169 7,355 0.0503 0.9497 6.40
56.5 120,642 893 0.0074 0.9926 6.08
57.5 119,838 224 0.0019 0.9981 6.03
58.5 104,071 194 0.0019 0.9981 G.02
59.5 30,760 168 0.0055 0.9945 6.01
60.5 472 131 0.2767 0.7233 5.98
61.5 341 107 0.3138 0.6862 4.32
62.5 234 80 0.3424 0.6576 2.97
63.5 154 41 0.2630 0.7370 1.95
64.5 114 72 0.6325 0.3675 1.44
65.5 42 32 0.7572 0.2428 0.53
66.5 50 0.0000 1.0000 0.13
67.5 308 10 0.0329 0.9671 0.13
68.5 545 8 0.0145 0.9855 0.12
69.5 558 16 0.0283 0.9717 0.12
70.5 542 37 0.0679 0.9321 0.12
71.5 505 74 0.1458 0.8542 0.11
72.5 432 95 0.2195 0.7805 0.09
73.5 337 74 0.2188 0.7813 0.07
74.5 263 137 0.5200 0.4800 0.06
75.5 126 126 1.0000 0.03
76.5
Vil-228
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AVISTA CORPORATION
ACCOUNT 385 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1956-2016 EXPERIENCE BAND 1967-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 4,683,605 0.0000 1.0000 100.00
0.5 4,656,153 29,301 0.0063 0.9937 100.00
1.5 4,453,879 860 0.0002 0.9998 99.37
2.5 4,217,393 1,343 0.0003 0.9997 99.35
3.5 4,096,750 52,368 0.0128 0.9872 99.32
4.5 3,814,122 17,225 0.0045 0.9955 98.05
5.5 3,682,088 0.0000 1.0000 97.61
6.5 3,425,555 15,484 0.0045 0.9955 97.61
7.5 3,169,911 1,294 0.0004 0.9996 97.17
8.5 2,947,711 0.0000 1.0000 97.13
9.5 3,098,815 814 0.0003 0.9997 97.13
10.5 3,060,329 1,367 0.0004 0.9996 97.10
11.5 2,978,922 0.0000 1.0000 97.06
12.5 2,626,846 0.0000 1.0000 97.06
13.5 2,418,948 19,775 0.0082 0.9918 97.06
14.5 2,316,512 0.0000 1.0000 96.26
15.5 1,956,095 0.0000 1.0000 96.26
16.5 1,692,408 841 0.0005 0.9995 96.26
17.5 1,578,412 0.0000 1.0000 96.22
18.5 1,423,050 0.0000 1.0000 96.22
19.5 1,317,883 6,997 0.0053 0.9947 96.22
20.5 1,247,113 0.0000 1.0000 95.71
21.5 1,213,288 3,701 0.0031 0.9969 95.71
22.5 1,156,954 387 0.0003 0,9997 95.41
23.5 995,912 3,755 0.0038 0.9962 95.38
24.5 894,679 2,645 0.0030 0.9970 95.02
25.5 881,924 1,111 0.0013 0.9987 94.74
26.5 878,001 1,545 0.0018 0.9982 94.62
27.5 813,098 1,054 0.0013 0.9987 94.46
28.5 741,493 5,462 0.0074 0.9926 94.33
29,5 733,958 1,035 0.0014 0.9986 93.64
30.5 721,283 1,057 0.0015 0.9985 93.51
31.5 705,990 3,213 0.0046 0.9954 93.37
32.5 686,449 1,101 0.0016 0.9984 92.94
33.5 677,611 6,398 0.0094 0.9906 92.79
34.5 665,668 0.0000 1.0000 91.92
35.5 597,073 0.0000 1.0000 91.92
36.5 550,138 17 0.0000 1.0000 91.92
37.5 528,512 266 0.0005 0.9995 91.92
38.5 520,215 27 0.0001 0.9999 91.87
I
VII-230 Aece
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AVISTA CORPORATION
ACCOUNT 385 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1956-2016 EXPERIENCE BAND 1967-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 519,599 640 0.0012 0.9988 91.86
40.5 503,966 25,150 0.0499 0.9501 91.75
41.5 478,801 0.0000 1.0000 87.17
42.5 473,102 0.0000 1.0000 87.17
43.5 469,701 306 0.0007 0.9993 87.17
44.5 464,980 12,994 0.0279 0.9721 87.12
45.5 437,938 8,447 0.0193 0.9807 84.68
46.5 418,876 0.0000 1.0000 83.05
47.5 414,378 0.0000 1.0000 83.05
48.5 409,267 0.0000 1.0000 83.05
49.5 404,357 2,583 0.0064 0.9936 83.05
50.5 380,144 5,283 0.0139 0.9861 82.52
51.5 365,552 0.0000 1.0000 81.37
52.5 346,100 0.0000 1.0000 81.37
53.5 346,039 0.0000 1.0000 81.37
54.5 346,039 0.0000 1.0000 81.37
55.5 345,844 0.0000 1.0000 81.37
56.5 330,682 0.0000 1.0000 81.37
57.5 308,904 0.0000 1.0000 81.37
58.5 287,330 0.0000 1.0000 81.37
59.5 4,815 0.0000 1.0000 81.37
60.5 81.37
VII-231
D a 13
AVISTA CORPORATION
ACCOUNT 385 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1956-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 3,804,256 0.0000 1.0000 100.00
0.5 3,836,639 29,301 0.0076 0.9924 100.00
1.5 3,655,669 860 0.0002 0.9998 99.24
2,5 3,440,555 1,343 0.0004 0.9996 99.21
3.5 3,469,490 52,368 0.0151 0.9849 99.17
4.5 3,283,586 17,225 0.0052 0.9948 97.68
5.5 3,162,445 0.0000 1.0000 97.16
6.5 2,895,299 15,484 0.0053 0.9947 97.16
7.5 2,688,031 1,294 0.0005 0.9995 96.65
8.5 2,514,807 0.0000 1.0000 96.60
9.5 2,358,421 814 0.0003 0.9997 96.60
10.5 2,317,626 667 0.0003 0.9997 96.57
11.5 2,251,155 0.0000 1.0000 96.54
12.5 1,915,407 0.0000 1.0000 96.54
13.5 1,715,246 19,775 0.0115 0.9885 96.54
14.5 1,618,355 0.0000 1.0000 95.42
15.5 1,326,533 0.0000 1.0000 95.42
16.5 1,109,781 841 0.0008 0.9992 95.42
17.5 1,017,770 0.0000 1.0000 95.35
18.5 870,439 0.0000 1.0000 95.35
19.5 765,861 6,972 0.0091 0.9909 95.35
20.5 710,109 0.0000 1.0000 94.48
21.5 680,324 2,288 0.0034 0.9966 94.48
22.5 631,488 3B7 0.0006 0.9994 94.17
23.5 476,222 3,755 0.0079 0.9921 94.11
24.5 381,317 2,645 0.0069 0.9931 93.37
25.5 385,100 1,111 0.0029 0.9971 92.72
26.5 392,466 1,545 0.0039 0.9961 92.45
27.5 333,970 1,054 0.0032 0.9968 92.09
28.5 271,593 5,462 0.0201 0.9799 91.80
29.5 272,463 974 0.0036 0.9964 89.95
30.5 283,561 1,057 0.0037 0.9963 89.63
31.5 280,790 3,213 0.0114 0.9886 89.30
32.5 292,510 1,101 0.0038 0.9962 88.27
33.5 295,731 4,353 0.0147 0.9853 87.94
34.5 286,586 0.0000 1.0000 86.65
35.5 218,185 0.0000 1.0000 86.65
36.5 186,412 17 0.0001 0.9999 86.65
37.5 186,741 266 0.0014 0.9986 86.64
38.5 200,018 27 0.0001 0.9999 86.52
Vll-232 a o4oo 13
AVISTA CORPORATION
ACCOUNT 385 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1956-2016 EXPERIENCE BAND 1997-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 506,921 640 0.0013 0.9987 86.50
40.5 503,966 25,150 0.0499 0.9501 86.39
41.5 478,801 0.0000 1.0000 82.08
42.5 473,102 0.0000 1.0000 82.08
43.5 469,701 306 0.0007 0.9993 82.08
44.5 464,980 12,994 0.0279 0.9721 82.03
45.5 437,938 8,447 0.0193 0.9807 79.74
46.5 418,876 0.0000 1.0000 78.20
47.5 414,378 0.0000 1.0000 78.20
48.5 409,267 0.0000 1.0000 78.20
49.5 404,357 2,583 0.0064 0.9936 78.20
50.5 380,144 5,283 0.0139 0.9861 77.70
51.5 365,552 0.0000 1,0000 76.62
52.5 346,100 0.0000 1.0000 76.62
53.5 346,039 0.0000 1.0000 76.62
54.5 346,039 0.0000 1.0000 76.62
55.5 345,844 .0.0000 1.0000 76.62
56.5 330,682 0.0000 1.0000 76.62
57.5 308,904 0.0000 1.0000 76.62
58.5 287,330 0.0000 1.0000 76.62
59.5 4,815 0.0000 1.0000 76.62
60.5 76.62
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VII-233 13
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AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
ORIGINAL LIFE TABLE
PLACEMENT BAND 1936-2015 EXPERIENCE BAND 1992-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 6,420,130 0.0000 1.0000 100.00
0.5 6,463,446 0.0000 1.0000 100.00
1.5 6,384,404 0.0000 1.0000 100.00
2.5 6,153,825 0.0000 1.0000 100.00
3.5 5,720,977 5,630 0.0010 0.9990 100.00
4.5 5,565,613 0.0000 1.0000 99.90
5.5 4,598,139 32,976 0.0072 0.9928 99.90
6.5 4,265,814 18,843 0.0044 0.9956 99.19
7.5 3,336,956 3,532 0.0011 0.9989 98.75
8.5 2,687,674 50,829 0.0189 0.9811 98.64
9.5 2,405,612 18,279 0.0076 0.9924 96.78
10.5 2,102,405 90,432 0.0430 0.9570 96.04
11.5 1,869,019 351 0.0002 0.9998 91.91
12.5 1,798,447 25,449 0.0142 0.9858 91.89
13.5 1,766,051 127,963 0.0725 0.9275 90.59
14.5 1,822,485 13,734 0.0075 0.9925 84.03
15.5 1,881,892 76,249 0.0405 0.9595 83.40
16.5 1,809,790 7,117 0.0039 0.9961 80.02
17.5 1,768,861 22,7G6 0.0129 0.9871 79.70
18.5 1,749,153 8,688 0.0050 0.9950 78.68
19.5 1,732,194 21,131 0.0122 0.9878 78.29
20.5 1,711,632 1,792 0.0010 0.9990 77.33
21.5 1,699,445 4,309 0.0025 0.9975 77.25
22.5 564,866 2,614 0.0046 0.9954 77.05
23.5 452,435 1,807 0.0040 0.9960 76.70
24.5 403,118 1,248 0.0031 0.9969 76.39
25.5 402,993 6,519 0.0162 0,9838 76.15
26.5 397,045 2,934 0.0074 0.9926 74.92
27.5 402,012 14,015 0.0349 0.9651 74.37
28.5 388,728 731 0.0019 0.9981 71.78
29.5 388,361 81,669 0.2103 0.7897 71.64
30.5 306,854 86,560 0.2821 0.7179 56.58
31.5 220,835 542 0.0025 0.9975 40.62
32.5 220,569 185,462 0.8408 0.1592 40.52
33.5 35,667 560 0.0157 0.9843 6.45
34.5 40,564 831 0.0205 0.9795 6.35
35.5 40,175 442 0.0110 0.9890 6.22
36.5 40,355 3,227 0.0800 0,9200 6.15
37.5 37,193 65 0.0017 0.9983 5.66
38.5 37,858 730 0.0193 0.9807 5.65
Vil-235
D 13
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1936-2015 EXPERIENCE BAND 1992-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINT2RVALINTERVALRATIORATIOINTERVAL
39.5 37,198 2,724 0.0732 0.9268 5.54
40.5 34,474 29,848 0.8658 0.1342 5.13
41.5 4,626 0.0000 1.0000 0.6942.5 4,894 268 0.0548 0.9452 0.69
43.5 7,260 169 0.0233 0.9767 0.65
44.5 10,921 3,830 0.3507 0.6493 0.64
45.5 9,379 2,288 0.2440 0.7560 0.4146.5 7,091 0.0000 1.0000 0.31
47.5 7,091 0.0000 1.0000 0.31
48.5 7,265 4,800 0.6607 0.3393 0.31
49.5 2,465 0.0000 1.0000 0.11
50.5 2,601 136 0.0523 0.9477 0.11
51.5 2,465 0.0000 1.0000 0.10
52.5 2,465 0.0000 1.0000 0.10
53.5 2,465 0.0000 1.0000 0.1054.5 2,465 0.0000 1.0000 0.1055.5 3,019 554 0.1835 0.8165 0.10
56.5 2,465 0.0000 1.0000 0.08
57.5 2,465 0.0000 1.0000 0.08
58.5 2,465 0.0000 1.0000 0.08
59.5 2,465 0.0000 1.0000 0,08
60.5 2,465 0.0000 1.0000 0.08
61.5 2,465 2,465 1.0000 0.08
62.5
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ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
ORIGINAL LIFE TABLE
PLACEMENT BAND 1924-2016 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 114,638,406 0.0000 1.0000 100.00
0.5 102,117,858 47,152 0.0005 0.9995 100.00
1.5 86,961,812 174,042 0.0020 0.9980 99.95
2.5 81,724,730 620,050 0.0076 0.9924 99.75
3.5 65,562,376 40,302 0.0006 0.9994 99.00
4.5 55,628,986 112,087 0.0020 0.9980 98.94
5.5 44,110,106 131,361 0.0030 0.9970 98.74
6.5 37,279,934 384,306 0.0103 0.9897 98.44
7.5 28,686,599 343,146 0.0120 0.9880 97.43
8.5 21,342,257 21,339 0.0010 0.9990 96.26
9.5 20,974,305 76,363 0.0036 0.9964 96.17
10.5 16,456,938 83,366 0.0051 0.9949 95.82
11.5 16,951,722 37,441 0.0022 0.9978 95.33
12.5 16,887,721 34,413 0.0020 0.9980 95.12
13.5 16,368,586 95,706 0.0058 0.9942 94.93
14.5 16,471,673 1,915,522 0.1163 0.8837 94.37
15.5 14,015,045 3,167 0.0002 0.9998 83.40
16.5 12,084,062 406,133 0.0336 0.9664 83.38
17.5 14,279,173 210,897 0.0148 0.9852 80.58
18,5 12,917,008 3,776,449 0.2924 0.7076 79.39
19.5 8,794,038 30,993 0.0035 0.9965 56.18
20,5 8,564,249 2,884,269 0.3368 0.6632 55.98
21.5 5,657,448 372,868 0.0659 0,9341 37.13
22.5 5,089,447 7,365 0.0014 0.9986 34.68
23.5 2,907,767 10,230 0.0035 0.9965 34.63
24.5 2,784,490 103,024 0.0370 0.9630 34.51
25.5 2,597,911 35,311 0.0136 0.9864 33.23
26.5 2,215,179 18,937 0.0085 0.9915 32.78
27.5 2,354,144 0.0000 1.0000 32.50
28.5 2,368,275 20,276 0.0086 0.9914 32.50
29.5 2,386,610 25,544 0.0107 0.9893 32.22
30.5 2,286,504 1,241 0.0005 0.9995 31.88
31.5 1,983,457 5,490 0.0028 0.9972 31.86
32.5 1,908,833 6,457 0.0034 0.9966 31.77
33.5 1,962,729 54,272 0.0277 0.9723 31.66
34.5 1,834,920 4,828 0.0026 0.9974 30.79
35.5 1,741,349 63,992 0.0367 0.9633 30.71
36.5 1,695,655 7,383 0.0044 0.9956 29.58
37.5 1,447,928 55,757 0.0385 0.9615 29.45
38.5 1,341,009 219,444 0.1636 0.8364 28.31
I gggggy Vil-239
D 6 1 13
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1924-2016 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
39.5 1,118,032 2,128 0.0019 0.9981 23.68
40.5 845,986 1,187 0.0014 0.9986 23.64
41.5 783,125 0.0000 1.0000 23.60
42.5 180,767 0.0000 1.0000 23.60
43.5 190,214 92,124 0.4843 0.5157 23.60
44.5 168,929 25,600 0.1515 0.8485 12.17
45.5 308,328 0.0000 1.0000 10.33
46.5 462,952 0.0000 1.0000 10.33
47.5 560,853 33,583 0.0599 0.9401 10.33
48.5 527,270 1,754 0.0033 0,9967 9.71
49.5 492,782 2,140 0.0043 0.9957 9.68
50.5 501,874 6,544 0.0130 0.9870 9.63
51.5 496,544 13,718 0.0276 0.9724 9.51
52.5 482,737 0.0000 1.0000 9.25
53.5 478,313 55,774 0.1166 0.8834 9.25
54.5 425,192 17,292 0.0407 0.9593 8.17
55.5 405,946 75,598 0.1862 0.8138 7.84
56.5 332,298 10,804 0.0325 0.9675 6.38
57.5 289,856 3,348 0.0116 0.9884 6.17
58.5 121,509 0.0000 1.0000 6.10
59.5 17,655 0.0000 1.0000 6.10
60.5 17,159 0.0000 1.0000 6.10
61.5 5,927 0.0000 1.0000 6.10
62.5 15,027 0.0000 1.0000 6.10
63.5 5,035 0.0000 1.0000 6.10
64.5 3,821 0.0000 1.0000 6.10
65.5 3,911 0.0000 1.0000 6.10
66.5 4,802 0.0000 1.0000 6.10
67.5 3,070 0.0000 1.0000 6.10
68.5 4,218 0.0000 1.0000 6.10
69.5 2,268 0.0000 1.0000 6.10
70.5 77,528 0.0000 1.0000 6.10
71.5 77,068 0.0000 1.0000 6.10
72.5 77,528 0.0000 1.0000 6.10
73.5 77,068 0.0000 1.0000 6,10
74.5 77,042 0.0000 1.0000 6.10
75.5 77,068 0.0000 1.0000 6.10
76.5 76,950 0.0000 1.0000 6.10
77.5 76,451 0.0000 1.0000 6.10
78.5 76,950 0.0000 1.0000 6.10
anisettBmuing VIl-240 13
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1924-2016 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 75,397 0.0000 1.0000 6.10
80.5 75,397 0.0000 1.0000 6.10
81.5 137 0.0000 1.0000 6.10
82.5 75,397 0.0000 1.0000 6.1083.5 137 0.0000 1.0000 6.1084.5 137 0.0000 1.0000 6.10
85.5 137 0.0000 1.0000 6.10
86.5 137 0.0000 1.0000 6.1087.5 137 0.0000 1.0000 6.10
88.5 137 0.0000 1.0000 6.10
89.5 137 0.0000 1.0000 6,10
90.5 137 0.0000 1.0000 6.10
91.5 137 0.0000 1.0000 6.10
92.5 6.10
Vll-241 13
ELECTRIC,GAS AND COMMON PLANT
Vil-242
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AVISTA CORPORATION
ACCOUNT 392.1 TRANSPORTATION EQUIPMENT -AUTOS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1988-2016 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF B2GINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 172,556 0.0000 1.0000 100.00
0.5 134,402 0.0000 1.0000 100.00
1.5 134,402 0.0000 1.0000 100.00
2.5 172,576 0.0000 1.0000 100.00
3.5 172,576 0.0000 1.0000 100.00
4.5 172,576 0.0000 1.0000 100.00
5.5 132,706 0.0000 1.0000 100.00
6.5 223,388 0.0000 1.0000 100.00
7.5 164,706 0.0000 1.0000 100.00
8.5 164,706 18,206 0.1105 0.8895 100.00
9,5 146,500 19,968 0.1363 0.8637 88.95
10.5 126,532 0.0000 1.0000 76.82
11.5 126,532 0.0000 1.0000 76.82
12.5 126,532 0.0000 1.0000 76.82
13.5 129,207 90,682 0.7018 0.2982 76.82
14.5 38,526 35,850 0.9306 0.0694 22.91
15.5 5,110 0.0000 1.0000 1.59
16.5 5,110 0.0000 1.0000 1.59
17.5 5,110 0.0000 1.0000 1.59
18.5 5,110 0.0000 1.0000 1.59
19.5 5,110 0.0000 1.0000 1.59
20.5 5,110 2,675 0.5236 0.4764 1.59
21.5 2,434 0.0000 1.0000 0.76
22.5 2,434 2,434 1.0000 0.76
23.5
Vll-244 DASCO
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AVISTA CORPORATION
ACCOUNT 392.2 TRANSPORTATION EQUIPMENT -LIGHT TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1979-2016 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
0,0 19,982,175 0.0000 1,0000 100.000.5 16,784,738 31,290 0.0019 0.9981 100.00
1.5 14,058,019 116,169 0.0083 0.9917 99.812.5 12,849,514 157,711 0.0123 0.9877 98.993.5 10,400,654 43,385 0.0042 0.9958 97.774.5 9,404,291 127,654 0.0136 0.9864 97.37
5.5 7,456,913 220,298 0.0295 0.9705 96.046.5 6,575,614 156,391 0.0238 0.9762 93.217.5 5,697,327 230,513 0.0405 0.9595 90.998.5 4,991,231 634,280 0.1271 0.8729 87.31
9.5 4,424,143 593,542 0.1342 0.8658 76.21
10.5 3,593,540 380,316 0.1058 0.8942 65.9911.5 3,465,190 491,054 0.1417 0.8583 59.0012.5 3,020,237 204,623 0.0678 0.9322 50.6413.5 2,911,935 473,720 0.1627 0.8373 47.21
14.5 2,480,035 374,835 0.1511 0.8489 39.5315.5 1,920,339 239,375 0.1247 0.8753 33.5616.5 1,448,819 245,984 0.1698 0.8302 29.3717.5 1,131,885 119,749 0.1058 0.8942 24.3918.5 955,848 44,761 0.0468 0.9532 21.81
19.5 729,262 48,995 0.0672 0.9328 20.7920.5 739,177 85,791 0.1161 0.8839 19.3921.5 589,990 77,128 0.1307 0.8693 17.1422.5 524,556 7,569 0.0144 0.9856 14.9023.5 427,074 71,069 0.1664 0.8336 14.6824.5 284,915 27,279 0.0957 0.9043 12.2425.5 219,766 13,791 0.0628 0.9372 11.0726.5 154,993 0.0000 1.0000 10.3727.5 143,057 35,575 0.2487 0.7513 10.3728.5 107,483 6,343 0.0590 0.9410 7.79
29.5 101,139 4,890 0.0483 0.9517 7.3330.5 85,898 14,103 0.1642 0.8358 6.9831.5 66,848 8,914 0.1333 0.8667 5.8332.5 57,934 0.0000 1.0000 5.0633.5 55,666 0.0000 1.0000 5.0634.5 46,106 0.0000 1.0000 5.0635.5 16,793 0.0000 1.0000 5.0636.5 11,389 0.0000 1.0000 5.0637.5 5.06
mnettÆlaming Vil-246 13
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AVISTA CORPORATION
ACCOUNT 392.3 TRANSPORTATION EQUIPMENT -MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1965-2016 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 23,879,926 0.0000 1.0000 100.00
0.5 20,762,252 38,844 0.0019 0.9981 100.00
1.5 17,711,532 0.0000 1.0000 99.81
2.5 15,533,721 7,506 0.0005 0.9995 99.81
3.5 13,267,979 63,527 0.0048 0.9952 99.76
4.5 11,765,821 139,922 0.0119 0.9881 99.29
5.5 10,808,081 102,669 0.0095 0.9905 98.11
6.5 6,061,063 158,503 0.0262 0.9738 97.17
7.5 4,942,400 162,551 0.0329 0.9671 94.63
8.5 3,891,618 418,295 0.1075 0.8925 91.52
9.5 3,669,416 319,810 0.0872 0.9128 81.68
10.5 3,225,765 85,211 0.0264 0.9736 74.56
11.5 3,155,509 143,273 0.0454 0.9546 72.59
12.5 3,037,606 188,398 0.0620 0.9380 69.30
13.5 -2,663,327 340,632 0.1279 0.8721 65.00
14.5 2,246,119 207,210 0.0923 0,9077 56.69
15.5 2,037,362 511,681 0.2511 0.7489 51.46
16.5 1,559,775 114,145 0.0732 0.9268 38.53
17.5 1,651,592 125,028 0.0757 0.9243 35.71
18.5 1,588,367 165,379 0.1041 0.8959 33.01
19.5 1,549,144 157,643 0.1018 0.8982 29.57
20.5 1,449,499 77,397 0.0534 0.9466 26.56
21.5 1,344,515 39,453 0.0293 0.9707 25.15
22.5 1,204,022 243,041 0.2019 0.7981 24.41
23.5 846,488 0.0000 1.0000 19.48
24,5 805,468 1,888 0.0023 0.9977 19.48
25.5 741,328 147,788 0.1994 0.8006 19.44
26,5 578,261 53,157 0.0919 0.9081 15.56
27.5 520,316 105,567 0.2029 0.7971 14.13
28.5 417,644 78,239 0.1873 0.8127 11.26
29,5 283,713 69,487 0.2449 0.7551 9.15
30.5 162,082 0.0000 1.0000 6.91
31.5 110,398 0.0000 1.0000 6.91
32.5 32,352 0.0000 1.0000 6.91
33.5 32,352 3,582 0.1107 0.8893 6.91
34.5 28,770 5,213 0.1812 0.8188 6.15
35.5 23,556 0.0000 1.0000 5.03
36.5 23,556 23,555 1.0000 0.0000 5.03
37.5 14,274 1 0.0001 0.9999 0.00
38.5 15,883 0.0000 1.0000 0.00
Vll-248
D Ce 3
AVISTA CORPORATION
ACCOUNT 392.3 TRANSPORTATION EQUIPMENT -MEDIUM TRUCKS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1965-2016 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 15,883 0.0000 1.0000 0.00
40.5 15,883 0.0000 1.0000 0.00
41.5 15,883 0.0000 1,0000 0.00
42.5 15,883 0.0000 1.0000 0.00
43.5 15,883 0.0000 1.0000 0.00
44.5 15,883 0.0000 1.0000 0.00
45.5 15,883 0.0000 1,0000 0.00
46.5 15,883 0.0000 1.0000 0.00
47.5 15,883 0.0000 1.0000 0.00
48.5 15,883 0.0000 1.0000 0.00
49.5 15,883 0.0000 1.0000 0.00
50,5 1,609 0.0000 1.0000 0.00
51.5 0.00
VII-249 Avce
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AVISTA CORPORATION
ACCOUNT 392.4 TRANSPORTATION EQUIPMENT -HEAVY TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1982-2016 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,316,247 0.0000 1.0000 100.00
0.5 8,048,399 0.0000 1.0000 100.00
1.5 7,131,764 0.0000 1,0000 100.00
2.5 5,765,426 0.0000 1.0000 100.00
3.5 310,191 0.0000 1.0000 100.00
4.5 310,191 0.0000 1.0000 100.00
5.5 310,191 44,618 0.1438 0.8562 100.00
6.5 145,252 0.0000 1.0000 85.62
7.5 212,019 0.0000 1.0000 85.62
8.5 973,000 0.0000 1.0000 85.62
9.5 973,000 0.0000 1.0000 85.62
10.5 871,288 0.0000 1.0000 85.62
11.5 963,677 0.Q000 1.0000 85,62
12.5 197,815 0.0000 1.0000 85.62
13.5 197,815 0.0000 1.0000 85.62
14.5 197,815 29,740 0.1503 0.8497 85.62
15.5 168,074 64,802 0.3856 0.6144 72.74
16.5 94,355 0.0000 1.0000 44.70
17.5 94,355 0.0000 1.0000 44.70
18.5 94,355 0.0000 1.0000 44.70
19.5 94,355 0.0000 1.0000 44.70
20.5 92,389 0.0000 1.0000 44.70
21.5 166,391 0.0000 1.0000 44.70
22.5 166,391 0.0000 1.0000 44.70
23.5 166,391 0.0000 1.0000 44.70
24.5 74,002 74,002 1.0000 44.70
25.5
Vil-251 DAeestaCO
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AVISTA CORPORATION
ACCOUNT 392.5 TRANSPORTATION EQUIPMENT -OTHER
ORIGINAL LIFE TABLE
PLACEMENT BAND 1910-2016 EXPERIENCE BAND 1992-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
B2GIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,185,861 3,286 0.0004 0.9996 100.00
0.5 8,785,272 21,274 0.0024 0.9976 99.96
1.5 7,966,107 96,094 0.0121 0.9879 99.72
2.5 7,222,517 43,757 0.0061 0.9939 98.52
3.5 6,464,849 7,016 0.0011 0.9989 97.92
4.5 5,455,076 0.0000 1.0000 97.82
5.5 5,516,569 116,060 0.0210 0.9790 97.82
6.5 5,335,878 142,056 0.0266 0.9734 95.76
7.5 4,374,014 183,789 0.0420 0.9580 93.21
8.5 4,216,891 392,908 0.0932 0.9068 89.29
9.5 3,796,875 395,917 0.1043 0.8957 80.97
10.5 3,182,196 640,336 0.2012 0.7988 72.53
11.5 2,650,929 340,775 0.1285 0.8715 57.93
12.5 2,343,782 127,019 0.0542 0.9458 50.49
13.5 2,290,983 310,866 0.1357 0.8643 47.75
14.5 2,002,466 188,704 0.0942 0.9058 41.27
15.5 1,857,697 163,520 0.0880 0.9120 37.38
16.5 1,819,601 239,345 0,1315 0.8685 34.09
17.5 1,603,286 241,864 0.1509 0.8491 29.61
18.5 1,278,052 126,665 0.0991 0.9009 25.14
19.5 1,128,532 126,230 0.1119 0.8881 22.65
20.5 1,006,263 104,247 0.1036 0.8964 20.12
21.5 884,188 207,535 0.2347 0.7653 18.03
22.5 658,281 41,149 0,0625 0.9375 13.80
23.5 604,270 53,065 0.0878 0.9122 12.94
24.5 552,407 34,308 0.0621 0.9379 11.80
25.5 506,847 32,434 0.0640 0.9360 11.07
26.5 450,349 23,895 0.0531 0.9469 10.36
27.5 428,661 24,190 0.0564 0.9436 9.81
28.5 391,721 21,730 0.0555 0.9445 9.26
29.5 376,451 7,030 0.0187 0.9813 B.74
30.5 368,762 24,648 0.0668 0.9332 8.58
31.5 314,589 59,849 0.1902 0.8098 8.01
32.5 245,179 32,374 0.1320 0.8680 6.48
33.5 193,247 28,975 0.1499 0.8501 5.63
34.5 151,206 19,174 0.1268 0.8732 4.78
35.5 131,206 2,827 0.0215 0.9785 4.18
36,5 104,777 6,070 0.0579 0.9421 4.09
37.5 78,944 5,474 0.0693 0.9307 3.85
38.5 68,749 7,188 0.1045 0.8955 3.58
Vil-253 De $13
AVISTA CORPORATION
ACCOUNT 392.5 TRANSPORTATION EQUIPMENT -OTHER
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1910-2016 EXPERIENCE BAND 1992-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 66,471 8,082 0.1216 0.8784 3.21
40.5 58,390 1,347 0.0231 0.9769 2.82
41.5 56,390 2,309 0.0409 0.9591 2.75
42.5 56,107 5,097 0.0908 0.9092 2.64
43.5 52,045 1,683 0.0323 0.9677 2.40
44.5 51,699 3,308 0.0640 0.9360 2.32
45.5 47,163 1,297 0.0275 0.9725 2.17
46.5 45,866 2,574 0.0561 0.9439 2.11
47.5 38,208 2,364 0.0619 0.9381 2.00
48.5 34,204 348 0.0102 0.9898 1.87
49.5 33,856 434 0.0128 0.9872 1.85
50.5 33,422 29 0.0009 0.9991 1.83
51.5 34,265 0.0000 1.0000 1.83
52.5 36,286 3,384 0.0933 0.9067 1.83
53.5 19,438 118 0.0061 0.9939 1.66
54.5 12,812 860 0.0671 0.9329 1.65
55.5 12,429 0.0000 1.0000 1.54
56.5 12,429 5,418 0.4359 0.5641 1.54
57.5 7,011 0.0000 1.0000 0.87
58.5 7,011 0.0000 1.0000 0.87
59.5 7,011 347 0.0495 0.9505 0.87
60.5 6,892 916 0.1330 0.8670 0.82
61.5 5,975 432 0.0723 0.9277 0.71
62.5 5,543 751 0.1355 0.8645 0.66
63.5 5,020 2 0.0004 0.9996 0.57
64.5 5,406 0.0000 1.0000 0.57
65.5 5,406 894 0.1654 0.8346 0.57
66.5 4,512 0.0000 1.0000 0.48
67.5 4,251 189 0.0445 0.9555 0.48
68.5 4,062 440 0.1084 0.8916 0.46
69.5 3,621 1,171 0.3234 0.6766 0.41
70.5 2,450 79 0.0323 0.9677 0.28
71.5 2,371 280 0.1180 0.8820 0.27
72.5 2,091 299 0.1428 0.8572 0.24
73.5 1,793 460 0.2567 0.7433 0.20
74.5 1,332 476 0.3574 0.6426 0.15
75.5 856 0.0000 1.0000 0.10
76.5 856 0.0000 1.0000 0.10
77.5 856 228 0.2658 0.7342 0.10
78.5 629 227 0.3605 0.6395 0.07
Vll-254 DAviestacorpo
83
AVISTA CORPORATION
ACCOUNT 392.5 TRANSPORTATION EQUIPMENT -OTHER
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1910-2016 EXPERIENCE BAND 1992-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OFINTERVALAGEINTERVALINTERVALRATIORATIOINTERVAL
79.5 402 0.0000 1.0000 0.05
80.5 402 1 0.0025 0.9975 0.0581.5 629 401 0.6380 0.3620 0.05
82.5 228 0.0000 1.0000 0.02
83.5 228 0.0000 1.0000 0.02
84.5 228 0.0000 1.0000 0.02
85.5 228 0.0000 1.0000 0.02
86.5 228 0.0000 1.0000 0.02
87.5 228 0.0000 1.0000 0.02
88.5 228 0.0000 1.0000 0.02
89.5 228 0.0000 1.0000 0.0290.5 228 0.0000 1.0000 0.02
91.5 228 0.0000 1.0000 0.02
92.5 228 0.0000 1.0000 0.02
93.5 228 0.0000 1.0000 0.02
94.5 228 0.0000 1.0000 0.02
95.5 228 0.0000 1.0000 0.02
96.5 228 0.0000 1.0000 0.0297.5 228 0.0000 1.0000 0.02
98.5 228 228 1.0000 0.02
99.5
Vil-255 Aece
13
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AVISTA CORPORATION
ACCOUNT 396.3 POWER OPERATED EQUIPMENT -MEDIUM TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1980-2012 EXPERIENCE BAND 2004-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 7,379,599 0.0000 1.0000 100.00
0.5 7,379,599 0.0000 1.0000 100.00
1.5 7,379,599 0.0000 1.0000 100.00
2.5 7,379,599 0.0000 1.0000 100.00
3.5 7,648,137 104,675 0.0137 0.9863 100.00
4.5 6,909,607 209,951 0.0304 0.9696 98.63
5.5 6,604,636 238,829 0.0362 0.9638 95.63
6.5 5,498,319 1,089,171 0.1981 0.8019 92.18
7.5 3,056,439 258,637 0.0846 0.9154 73.92
8.5 2,908,058 370,327 0.1273 0.8727 67.66
9.5 2,672,328 186,496 0.0698 0.9302 59.05
10.5 2,790,923 311,399 0.1116 0.8884 54.92
11.5 2,853,584 369,885 0.1296 0.8704 48.80
12.5 2,582,394 355,533 0.1377 0.8623 42.47
13.5 2,226,862 95,287 0.0428 0.9572 36.62
14.5 2,131,575 312,694 0.1467 0.8533 35.06
15.5 1,818,881 73,444 0.0404 0.9596 29.91
16.5 1,851,529 52,954 0.0286 0.9714 28.71
17.5 2,032,442 93,739 0.0461 0.9539 27.89
18.5 2,031,219 249,969 0.1231 0.8769 26.60
19.5 1,518,301 197,344 0.1300 0.8700 23.33
20.5 1,386,481 78,022 0.0563 0.9437 20.29
21.5 1,206,251 187,934 0.1558 0.8442 19.15
22.5 810,618 131,683 0.1624 0.8376 16.17
23.5 634,711 105,595 0.1664 0.8336 13.54
24.5 415,767 70,610 0.1698 0.8302 11.29
25.5 343,392 73,359 0.2136 0.7864 9.37
26.5 270,033 0.0000 1.0000 7.37
27.5 270,033 12,139 0.0450 0.9550 7.37
28,5 257,894 0.0000 1.0000 7.04
29.5 255,790 98,440 0.3848 0.6152 7.04
30.5 67,482 0.0000 1.0000 4.33
31.5 45,576 0.0000 1.0000 4.33
32.5 45,576 0.0000 1.0000 4.33
33.5 28,848 0.0000 1.0000 4.33
34.5 28,848 0.0000 1.0000 4.33
35.5 28,848 28,848 1.0000 4,33
36.5
Vll-257 ABCS
13 13
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AVISTA CORPORATION
ACCOUNT 396.4 POWER OPERATED EQUIPMENT -HEAVY TRUCKS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1977-2012 EXPERIENCE BAND 2005-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 19,174,582 0.0000 1.0000 100.00
0.5 19,385,798 0.0000 1.0000 100.00
1.5 21,048,197 0.0000 1.0000 100.00
2.5 21,368,064 53,726 0.0025 0.9975 100.00
3.5 21,314,338 0.0000 1.0000 99.75
4.5 18,613,136 0.0000 1.0000 99.75
5.5 19,680,214 0.0000 1.0000 99.75
6.5 9,889,953 0.0000 1.0000 99.75
7.5 7,993,418 271,073 0.0339 0.9661 99.75
8.5 6,452,437 0.0000 1.0000 96.37
9.5 6,929,417 0.0000 1.0000 96.37
10.5 6,045,073 271,073 0.0448 0.9552 96.37
11,5 6,058,518 467,260 0.0771 0.9229 92.04
12.5 5,992,331 252,464 0.0421 0.9579 84.95
13.5 5,445,891 59,252 0.0109 0.9891 81.37
14.5 5,066,771 567,328 0.1120 0.8880 80.48
15.5 5,517,361 216,494 0.0392 0.9608 71.47
16.5 5,553,645 210,450 0.0379 0.9621 68.67
17.5 5,590,770 390,795 0.0699 0.9301 66.06
18.5 5,992,022 311,751 0.0520 0.9480 61.45
19.5 5,959,695 196,526 0.0330 0.9670 58.25
20.5 5,444,600 352,278 0.0647 0.9353 56.33
21.5 4,580,101 526,105 0.1149 0.8851 52.68
22.5 4,178,730 552,563 0.1322 0.8678 46.63
23.5 3,492,882 346,871 0.0993 0.9007 40.47
24.5 3,223,423 36,699 0.0114 0.9886 36.45
25.5 3,024,970 298,340 0.0986 0.9014 36.03
26.5 2,885,341 318,642 0.1104 0.8896 32.48
27.5 2,285,703 130,056 0.0569 0.9431 28.89
28.5 2,002,477 366,912 0.1832 0.8168 27.25
29.5 1,231,559 68,617 0.0557 0.9443 22.26
30.5 766,939 0.0000 1.0000 21.02
31.5 488,682 0.0000 1.0000 21.02
32.5 321,401 0.0000 1.0000 21.02
33.5 321,401 0.0000 1.0000 21.02
34.5 251,908 0.0000 1.0000 21.02
35.5 244,329 0.0000 1.0000 21.02
36.5 244,329 0.0000 1.0000 21,02
37.5 243,183 0.0000 1.0000 21.02
38.5 84,472 0.0000 1.0000 21.02
39.5 21.02
e
Vll-259 Aec
$13
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AVISTA CORPORATION
ACCOUNT 396.5 POWER OPERATED EQUIPMENT -OTHER
ORIGINAL LIFE TABLE
PLACEMENT BAND 1958-2016 EXPERIENCE BAND 1992-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 10,011,586 114,853 0.0115 0.9885 100.00
0.5 9,981,418 274,677 0.0275 0.9725 98.85
1.5 9,502,461 497,976 0.0524 0.9476 96.13
2.5 8,822,410 0.0000 1.0000 91.09
3.5 8,822,939 0.0000 1.0000 91.09
4.5 8,550,218 55,352 0.0065 0.9935 91.09
5.5 8,057,598 183,931 0.0228 0.9772 90.50
6.5 7,062,727 408,932 0.0579 0.9421 88.44
7.5 7,330,014 164,073 0.0224 0.9776 83.32
8.5 7,152,497 748,076 0.1046 0.8954 81.45
9.5 6,745,869 429,842 0.0637 0.9363 72.93
10.5 6,262,417 522,637 0.0835 0.9165 68.29
11.5 5,796,265 230,372 0.0397 0.9603 62.59
12.5 5,695,760 455,115 0.0799 0.9201 60.10
13.5 5,425,728 240,353 0.0443 0.9557 55.30
14.5 5,021,568 100,872 0.0201 0.9799 52.85
15.5 4,534,766 475,352 0.1048 0.8952 51.79
16.5 4,130,068 521,109 0.1262 0.8738 46.36
17.5 3,623,167 631,788 0.1744 0.8256 40.51
18.5 3,113,255 291,916 0.0938 0.9062 33.45
19.5 2,825,367 317,373 0.1123 0.8877 30.31
20.5 2,453,051 367,353 0.1498 0.8502 26.90
21.5 2,028,003 517,879 0.2554 0.7446 22.88
22.5 1,502,143 275,766 0.1836 0.8164 17.03
23.5 1,226,378 162,492 0.1325 0.8675 13.91
24.5 1,069,769 59,222 0.0554 0.9446 12.06
25.5 994,456 287,431 0.2890 0.7110 11.40
26.5 697,120 148,562 0.2131 0.7869 8.10
27.5 548,558 42,487 0.0775 0.9225 6.38
28.5 506,870 68,207 0.1346 0,8654 5.88
29.5 419,326 34,365 0.0820 0.91BO 5.09
30.5 353,973 28,612 0.0808 0.9192 4.67
31.5 293,496 46,668 0.1590 0.8410 4.30
32.5 201,435 4,196 0.0208 0.9792 3.61
33.5 205,156 0.0000 1.0000 3.54
34.5 194,728 7,266 0.0373 0.9627 3.54
35.5 161,027 60,359 0.3748 0.6252 3.41
36.5 90,081 5,786 0.0642 0.9358 2.13
37.5 79,757 13,194 0.1654 0.B346 1.99
38.5 66,563 25,438 0.3822 0.6178 1.66
VII-261 AvistaCorporation
DecemBeg6192(MS13
AVISTA CORPORATION
ACCOUNT 396.5 POWER OPERATED EQUIPMENT -OTHER
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1958-2016 EXPERIENCE BAND 1992-2016
AGE AT EXPOSURES AT RETIREMENTS PCT SURVBEGINOFBEGINNINGOFDURINGAGERETMTSURVBEGINOF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 39,941 0.0000 1.0000 1.0340.5 39,941 19,229 0.4814 0.5186 1.03
41.5 20,712 0.0000 1.0000 0.53
42.5 20,712 7,415 0.3580 0.6420 0.53
43.5 13,297 0.0000 1.0000 0.3444.5 13,297 4,413 0.3319 0.6681 0.34
45.5 8,883 5,380 0.6056 0.3944 0.23
46.5 3,503 0.0000 1.0000 0.0947.5 3,503 0.0000 1.0000 0.0948.5 3,503 0.0000 1.0000 0.09
49.5 3,503 0.0000 1.0000 0.09
50.5 3,503 0.0000 1.0000 0.09
51.5 3,503 0.0000 1.0000 0.09
52.5 3,503 0.0000 1.0000 0.0953.5 3,503 0.0000 1.0000 0.09
54.5 3,503 0.0000 1.0000 0.09
55.5 3,503 0.0000 1.0000 0.0956.5 3,503 0.0000 1.0000 0.0957.5 3,503 0.0000 1.0000 0.0958.5 0.09
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3
AVISTA CORPORATION
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 4,142 0 0 0
19B4 7,072 0 0 0
1985 69,880 0 0 0
1986 93,718 0 0 0
1987 3,341 0 0 0
1988 84,463 84,463
1989 23,181 7 0 1,239 5 1,232 5
1990 52,136 O 47,404 91 47,404 91
1991 13,450 19,374 5,924
1992 48,983 7,394 41,589-
1993 741 39,070 38,329
1994
1995 86,172 2,193 3 620 1 1,573-2-
1996 158 74,962 74,804
1997 33,157 4,098 12 19,208 58 15,110 46
1998 70,595 0 18,352 26 18,352 26
1999 58,975 58,975
2000 6,485,945 0 1,054 0 1,054 0
2001 6,834 0 1,209 18 1,209 18
2002 6,361 6,361
2003 8,290-8,290-
2004 34,014 0 114-0 114-0
2005 76,964 0 0 0
2006 39,414 19,608-50-711 2 20,319 52
2007 16,833 6,062 36 0 6,062-36-
2008 228,917 48,870 21 613 0 48,257-21-
2009 41,818 0 0 0
2010 107,595 0 1,656 2 1,656 2
2011 51,777 0 0 0
2012 2,539 1,838 72 0 1,838-72-
2013 120,395 15,430 13 0 15,430-13-
2014 69,920 65,608 94 0 65,608-94-
2015 113,149 1B3,744 162 0 1B3,744-162-
2016 69,778 25,079-36-O 25,079 36
TOTAL 7,909,287 346,494 4 374,260 5 27,766 0
THREE-YEAR MOVING AVERAGES
83-85 27,031 0 0 0
84-86 56,890 0 0 0
85-87 55,646 0 0 0
86-88 32,353 0 28,154 87 28,154 87
i
DAvcestap0 613
AVISTA CORPORATION
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 8,841 2 0 28,567 323 28,565 323
88-90 25,106 2 0 44,369 177 44,366 177
89-91 25,106 4,486 18 22,672 90 18,187 72
90-92 17,379 20,811 120 24,724 142 3,913 23
91-93 21,058 21,946 888
92-94 16,575 15,488 1,087-
93-95 28,724 978 3 13,230 46 12,252 43
94-96 28,724 784 3 25,194 88 24,410 B5
95-97 39,776 2,150 5 31,597 79 29,447 74
96-98 34,584 1,419 4 37,507 108 36,089 104
97-99 34,584 1,366 4 32,178 93 30,812 89
98-00 2,185,513 0 26,127 1 26,127 1
99-01 2,164,260 0 20,413 1 20,413 1
00-02 2,164,260 0 2,875 0 2,875 0
01-03 2,278 0 240-11-240-11-
02-04 11,338 0 681-6-681-6-
03-05 36,993 0 2,802-8-2,802-8-
04-06 50,131 6,536-13-199 0 6,735 13
05-07 44,404 4,515-10-237 1 4,752 11
06-08 95,055 11,775 12 441 0 11,334-12-
07-09 95,856 18,311 19 204 0 18,107-19-
08-10 126,110 16,290 13 756 1 15,534-12-
09-11 67,063 0 552 1 552 1
10-12 53,970 613 1 552 1 60-0
11-13 58,237 5,756 10 0 5,756-10-
12-14 64,285 27,625 43 0 27,625-43-
13-15 101,155 88,261 87 0 88,261-87-
14-16 84,282 74,757 89 0 74,757-89-
FIVE-YEAR AVERAGE
12-16 75,156 48,308 64 0 48,308-64-
NHOW fÑHUÏÐØ Vill-8 c
13
AVISTA CORPORATION
ACCOUNT 312 BOILER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
1984 1,113,512 199,830 18 71 0 199,759-18-1985 142,777 0 0 0
1986 89,403-0 0 0
1987 43,408 467 1 8,569 20 8,102 19
1988
1989 30,588 201 1 1,053,297 1,053,096
1990 962,865 1,603 0 59,290 6 57,687 6
1991 164,768 393 0 12 0 381-0
1992 36,848 404 1 9,993 27 9,589 26
1993 3,385 1,743 51 13,176 389 11,433 338
1994 1,397 1,397-
1995 1,203,872 45,839 4 756 0 45,083-4-
1996 68,744 544 1 3,668 5 3,124 5
1997 1,467,740 11,530-1-81,000 6 92,530 6
1998 2,955,970 46,426 2 1,892 0 44,534-2-
1999 39,114 94,452 241 1,378 4 93,074-238-
2000 33,137,906 0 12,602 0 12,602 0
2001 172,181 0 14,459 8 14,459 8
2002 109,349 0 76,049 70 76,049 70
2003 46,601 0 99,115-213-99,115-213-
2004 2,235,169 0 5,546-0 5,546-0
2005 332,757 0 0 0
2006 164,154 17,223-10-0 17,223 10
2007 2,211,303 810 0 1,141 0 331 0
2008 378,583 0 0 0
2009 533,406 13,411 3 6,719 1 6,692-1-
2010 382,826 69,760 18 0 69,760-18-
2011 991,803 0 0 0
2012 936,177 18,377 2 0 18,377-2-
2013 1,079,370 154,300 14 0 154,300-14-
2014 2,302,190 655,980 28 0 655,980-28-
2015 3,377,214 1,837,437 54 0 1,837,437-54-
2016 1,320,884 119,038-9-0 119,038 9
TOTAL 57,856,061 2,995,582 5 1,239,412 2 1,756,171-3-
THREE-YEAR MOVING AVERAGES
84-86 388,962 66,610 17 24 O 66,586-17-
85-87 32,261 156 0 2,856 9 2,701 8
86-88 15,332-156 1-2,856 19-2,701 18-
87-89 24,665 223 1 353,955 353,733
88-90 331,151 601 0 370,862 112 370,261 112
I ÜÛ f13
AVISTA CORPORATION
ACCOUNT 312 BOILER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
89-91 386,074 732 0 370,866 96 370,134 96
90-92 388,160 800 0 23,098 6 22,298 6
91-93 68,334 847 1 7,727 11 6,880 10
92-94 13,411 1,181 9 7,723 58 6,542 49
93-95 402,419 16,326 4 4,644 1 11,682-3-
94-96 424,205 15,927 4 1,475 0 14,452-3-
95-97 913,452 11,618 1 28,475 3 16,857 2
96-98 1,497,485 11,813 1 28,853 2 17,040 1
97-99 1,487,608 43,116 3 28,090 2 15,026-1-
98-00 12,044,330 46,959 0 5,291 0 41,668-0
99-01 11,116,400 31,484 0 9,480 0 22,004-000-02 11,139,812 0 34,370 0 34,370 0
01-03 109,377 0 2,869-3-2,869-3-
02-04 797,040 0 9,537-1-9,537-1-
03-05 871,509 0 34,887-4-34,887-4-
04-06 910,693 5,741-1-1,849-0 3,892 0
05-07 902,738 5,471-1-380 0 5,852 1
06-08 918,013 5,471-1-380 0 5,852 1
07-09 1,041,097 4,740 0 2,620 0 2,120-0
08-10 431,605 27,724 6 2,240 1 25,484-6-
09-11 636,012 27,724 4 2,240 0 25,484-4-
10-12 770,269 29,379 4 0 29,379-4-
11-13 1,002,450 57,559 6 O 57,559-6-
12-14 1,439,246 276,219 19 0 276,219-19-
13-15 2,252,925 882,572 39 0 882,572-39-
14-16 2,333,429 791,460 34 0 791,460-34-
FIVE-YEAR AVERAGE
12-16 1,803,167 509,411 28 0 509,411-28-
Oc 13
AVISTA CORPORATION
ACCOUNT 314 TURBOGENERATOR UNITS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1985 51,399 0 0 0
1986 685 O O 0
1987 31,036 0 0 0
1988 2,512 8,865 353 0 8,865-353-
1989 30,346 0 0 0
1990 31,774 7,501 24 O 7,501-24-
1991 689,595 0 612-0 612-0
1992 240 0 1,552 647 1,552 647
1993 174 174
1994 240 0 0 0
1995 528,642 87,247 17 12,375 2 74,872-14-
1996 12,432 30,686 18,254
1997 214,236 2,439 1 3,317 2 878 0
1998 774,524 0 2,310 0 2,310 0
1999 38,984 16,379 42 0 16,379-42-
2000 13,275,061 0 4,016 0 4,016 0
2001 7,015 0 4,608 66 4,608 66
2002 24,236 24,236
2003 31,587-31,587-
2004 2,042,382 0 4,132-0 4,132-O
2005 547,727 0 0 0
2006 95,446 55,462 58 0 55,462-58-
2007 1,979,267 0 0 0
2008 1,881,953 0 0 0
2009 594,261 9,357 2 0 9,357-2-
2010
2011 1,609,494 0 0 0
2012 22,114 13,7B3 62 0 13,783-62-
2013 618,104 115,725 19 0 115,725-19-
2014 3,150,633 492,061 16 0 492,061-16-
2015 494,954 1,378,077 278 0 1,378,077-278-
2016 74,050 188,095-254-0 188,095 254
TOTAL 2B,786,674 2,011,233 7 46,943 0 1,964,289-7-
THREE-YEAR MOVING AVERAGES
85-87 27,707 0 0 0
86-8B 11,411 2,955 26 0 2,955-26-
87-89 21,298 2,955 14 0 2,955-14-
88-90 21,544 5,455 25 0 5,455-25-
89-91 250,572 2,500 1 204-0 2,704-1-
90-92 240,536 2,500 1 313 0 2,187-1-
iaWRaufen vill-11 s
13
AVISTA CORPORATION
ACCOUNT 314 TURBOGENERATOR UNITS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
91-93 229,945 0 371 0 371 0
92-94 160 0 575 360 575 360
93-95 176,294 29,082 16 4,183 2 24,899-14-
94-96 176,294 33,226 19 14,354 8 18,873-11-
95-97 247,626 34,039 14 15,459 6 18,580-8-
96-98 329,586 4,957 2 12,104 4 7,147 2
97-99 342,581 6,273 2 1,876 1 4,397-1-
98-00 4,696,190 5,460 0 2,109 O 3,351-0
99-01 4,440,354 5,460 0 2,875 0 2,585-0
00-02 4,427,359 0 10,954 0 10,954 0
01-03 2,338 0 914-39-914-39-
02-04 680,794 0 3,828-1-3,828-1-
03-05 863,370 0 11,906-1-11,906-l-
04-06 895,185 18,487 2 1,377-0 19,865-2-
05-07 874,147 18,487 2 0 18,487-2-
06-08 1,318,888 18,487 1 0 18,487-1-
07-09 1,485,160 3,119 0 0 3,119-0
08-10 825,405 3,119 0 0 3,119-0
09-11 734,585 3,119 O O 3,119-0
10-12 543,869 4,594 1 0 4,594-1-
11-13 749,904 43,169 6 0 43,169-6-
12-14 1,263,617 207,189 16 0 207,189-16-
13-15 1,421,230 661,954 47 0 661,954-47-
14-16 1,239,879 560,681 45 0 560,681-45-
FIVE-YEAR AVERAGE
12-16 871,971 362,310 42 0 362,310-42-
Ill-12
e 13
AVISTA CORPORATION
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1984 343,349 0 0 0
1985 128,520 0 0 0
1986 65,048 0 0 0
1987 11,774 0 0 0
1988
1989 4,574 0 0 0
1990
1991 277 O O O
1992 323 171 53 1,316 407 1,145 354
1993 3,150 3,150
1994
1995 178,274 425 0 225 0 200-0
1996
1997 8,768 273 3 840 10 567 6
199B 165,770 0 0 0
1999
2000 2,942,806 0 6 0 6 0
2001 45,745 0 7 0 7 0
2002 36 36
2003 72,809 0 46-O 46-O
2004 20,844 0 97-O 97-0
2005 5,425 0 0 0
2006
2007 4,277 0 0 0
2008 59,602 0 0 0
2009 5,784 754 13 3,062 53 2,308 40
2010
2011 9,843 0 0 0
2012 1,601,785 459 0 0 459-0
2013 147,793 3,858 3 0 3,858-3-
2014 62,599 16,402 26 0 16,402-26-
2015 141,011 45,936 33 0 45,936-33-
2016 427,895 6,270-1-O 6,270 1
TOTAL 6,454,895 62,008 1 8,498 0 53,510-l-
THREE-YEAR MOVING AVERAGES
84-86 178,972 0 0 0
85-87 68,447 0 0 0
86-88 25,607 0 0 0
B7-89 5,449 0 0 0
88-90 1,525 0 0 0
Vlll-13 S r62
3
AVISTA CORPORATION
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
89-91 1,617 0 0 0
90-92 200 57 28 439 219 382 191
91-93 200 57 28 1,489 744 1,432 716
92-94 108 57 53 1,489 1,432
93-95 59,425 142 0 1,125 2 983 2
94-96 59,425 142 O 75 0 67-0
95-97 62,347 233 0 355 1 122 0
96-98 58,179 91 0 280 0 189 O
97-99 58,179 91 0 280 0 189 O
98-00 1,036,192 0 2 0 2 0
99-01 996,184 0 4 0 4 0
00-02 996,184 0 16 0 16 0
01-03 39,518 O 1-0 1-0
02-04 31,218 0 36-0 36-0
03-05 33,026 0 48-O 48-0
04-06 8,756 0 32-O 32-0
05-07 3,234 0 0 0
06-08 21,293 0 0 0
07-09 23,221 251 1 1,021 4 769 3
08-10 21,795 251 1 1,021 5 769 4
09-11 5,209 251 5 1,021 20 769 15
10-12 537,209 153 0 0 153-0
11-13 586,474 1,439 0 0 1,439-0
12-14 604,059 6,906 1 0 6,906-1-
13-15 117,134 22,065 19 0 22,065-19-
14-16 210,502 18,689 9 O 18,689-9-
FIVE-YEAR AVERAGE
12-16 476,217 12,077 3 0 12,077-3-
VIll-14
ee 13
AVISTA CORPORATION
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 313 28 285-
19B4 2,131 15 1 300 14 285 13
1985 10,387 0 23 0 23 0
1986 5,252 0 0 0
1987 32,854 0 0 0
1988 5,406 8,225 152 0 8,225-152-
1989 41,877 0 11,377 27 11,377 27
1990 55,000 0 29,668 54 29,668 54
1991 52 6,199 6,147
1992 32,925 416 1 2,347 7 1,931 6
1993 2,066 2,066
1994 11,384 11,384
1995 6,310 160 3 438 7 278 4
1996 80 4,632 4,552
1997 504,746 4,279 1 851 0 3,428-1-
1998 217,730-0 1,950 1-1,950 1-
1999 727 727
2000 711,424 O 1,951 0 1,951 0
2001 107,941 0 2,239 2 2,239 2
2002 4,506 0 11,775 261 11,775 261
2003 15,346-15,346-
2004 1,245 0 15-1-15-1-
2005 193,402 10,939-6-0 10,939 6
2006 1,218 1,21B-
2007 4,346 2,844-65-0 2,844 65
2008 12,565 12,565-
2009 15,969 O 0 0
2010 19,580 0 0 0
2011 24,650 0 0 0
2012 2,914 421 14 0 421-14-
2013
2014 10,679 0 0 0
2015 2,657 0 0 0
2016 31,559 0 0 0
TOTAL 1,610,030 13,961 1 72,593 5 58,632 4
THREE-YEAR MOVING AVERAGES
83-85 4,173 109 3 117 3 8 0
84-86 5,923 5 0 108 2 103 2
85-87 16,164 0 8 0 8 0
86-88 14,504 2,742 19 0 2,742-19-
VIII-15 Aece
b 3
Sa
613
AVISTA CORPORATION
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREM2NTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 26,712 2,742 10 3,792 14 1,051 4
88-90 34,094 2,742 8 13,682 40 10,940 32
89-91 32,292 17 0 15,748 49 15,731 4990-92 29,308 156 1 12,738 43 12,582 43
91-93 10,975 156 1 3,537 32 3,381 31
92-94 10,975 139 1 5,266 48 5,127 47
93-95 2,103 53 3 4,629 220 4,576 218
94-96 2,103 80 4 5,485 261 5,405 257
95-97 170,352 1,506 1 1,974 1 467 O
96-98 95,672 1,453 2 2,478 3 1,025 1
97-99 95,672 1,426 1 1,176 1 250-0
98-00 164,565 0 1,543 1 1,543 1
99-01 273,122 0 1,639 1 1,639 100-02 274,624 0 5,322 2 5,322 2
01-03 37,482 0 444-1-444-1-
02-04 1,917 0 1,195-62-1,195-62-
03-05 64,882 3,646-6-5,120-8-1,474-2-04-06 64,882 3,240-5-5-0 3,235 505-07 65,916 4,188-6-0 4,188 6
06-08 1,449 3,646 252 0 3,646-252-
07-09 6,772 3,240 48 0 3,240-48-
08-10 11,850 4,188 35 0 4,188-35-
09-11 20,066 0 0 010-12 15,715 140 1 0 140-1-
11-13 9,188 140 2 0 140-2-
12-14 4,531 140 3 0 140-3-13-15 4,445 0 0 0
14-16 14,965 0 0 0
FIVE-YEAR AVERAGE
12-16 9,562 84 1 0 84-1-
Vlll-16 A o
713
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 50 5,849 1,623 4,226-
1984 102,482 0 7,400 7 7,400 7
1985 5,828 16,790 288 O 16,790-288-
1986 7,600 81 1 0 81-1-
1987 79,302 66-0 988 1 1,054 1
1988 14,035 0 6,000 43 6,000 43
1989 35,232 8,350 24 O 8,350-24-
1990 364,393 88,969 24 90-0 89,059-24-
1991 30,498 41,192 135 213 1 40,979-134-
1992 11,301 10,610 94 1,339 12 9,271-82-
1993 39,028 1,408 4 0 1,408-4-
1994 37,304 4,908 13 0 4,908-13-
1995 22,267 390 2 0 390-2-
1996 46,067 0 15,500 34 15,500 34
1997 30,055 8,599 29 7,390 25 1,209-4-
1998 2,835 0 0 0
1999 61,771 0 24,007 39 24,007 39
2000 3,026 0 36 1 36 1
2001 21,811 0 33 O 33 0
2002 5,774 0 8 0 8 0
2003 64,178 25 0 535 1 510 1
2004 50,947 2,163 4 118 0 2,044-4-
2005 13,165 O O O
2006 10,732 5,066 47 0 5,066-47-
2007 15,181 53,096 350 0 53,096-350-
2008 20,909 5,190 25 0 5,190-25-
2009 17,587 31,214 177 0 31,214-177-
2010 189,159 84,811 45 0 84,811-45-
2011 48,984 9,968 20 0 9,968-20-
2012 9,411 3,457 37 0 3,457-37-
2013 150,786 19,288 13 0 19,288-13-
2014 77,677 82,010 106 0 82,010-106-
2015 66,880 229,680 343 0 229,680-343-
2016 1,282,382 161,547 13 40,000 3 121,547-9-
TOTAL 2,938,635 874,593 30 105,101 4 769,492-26-
THREE-YEAR MOVING AVERAGES
83-85 36,120 7,546 21 3,008 8 4,539-13-
84-86 38,637 5,624 15 2,467 6 3,157-8-
85-87 30,910 5,602 18 329 1 5,272-17-
86-88 33,646 5 0 2,329 7 2,324 7
ggg pg Vill-17 Avista corporation13
DecemSeBSf?Ê916
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 42,856 2,761 6 2,329 5 432-1-
BB-90 137,887 32,440 24 1,970 1 30,470-22-
89-91 143,374 46,170 32 41 0 46,129-32-
90-92 135,397 46,924 35 487 0 46,436-34-
91-93 26,942 17,737 66 517 2 17,219-64-
92-94 29,211 5,642 19 446 2 5,196-18-
93-95 32,866 2,235 7 O 2,235-7-
94-96 35,212 1,766 5 5,167 15 3,401 10
95-97 32,796 2,996 9 7,630 23 4,634 14
96-98 26,319 2,866 11 7,630 29 4,764 18
97-99 31,553 2,866 9 10,466 33 7,599 24
98-00 22,544 0 8,014 36 8,014 36
99-01 28,869 0 8,026 28 8,026 28
00-02 10,204 0 26 0 26 0
01-03 30,588 8 0 192 1 184 1
02-04 40,300 729 2 220 1 509-1-
03-05 42,763 729 2 218 1 511-1-
04-06 24,948 2,410 10 39 0 2,370-10-
05-07 13,026 19,387 149 0 19,3B7-149-
06-08 15,607 21,117 135 0 21,117-135-
07-09 17,892 29,833 167 0 29,833-167-
08-10 75,885 40,405 53 0 40,405-53-
09-11 85,243 41,997 49 0 41,997-49-
10-12 82,518 32,745 40 0 32,745-40-
11-13 69,727 10,904 16 0 10,904-16-
12-14 79,291 34,918 44 0 34,918-44-
13-15 98,448 110,326 112 0 110,326-112-
14-16 475,646 157,746 33 13,333 3 144,412-30-
FIVE-YEAR AVERAGE
12-16 317,427 99,196 31 8,000 3 91,196-29-
Vill-18
D 13
AVISTA CORPORATION
ACCOUNT 331.2 STRUCTURES AND IMPROVEMENTS -RECREATION
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2007 14,099 3,677-26-0 3,677 26
2008 4,454 0 0 0
2009
2010 4,487 0 0 0
2011 16,927 0 0 0
2012 6,994 1,000 14 0 1,000-14-
2013
2014 14,202 0 0 0
2015
2016 45,406 0 0 0
TOTAL 106,570 2,677-3-0 2,677 3
THREE-YEAR MOVING AVERAGES
07-09 6,184 1,226-20-0 1,226 20
08-10 2,980 0 0 0
09-11 7,138 0 0 0
10-12 9,469 333 4 0 333-4-
11-13 7,974 333 4 O 333-4-
12-14 7,065 333 5 0 333-5-
13-15 4,734 0 0 0
14-16 19,869 0 0 0
FIVE-YEAR AVERAGE
12-16 13,321 200 2 0 200-2-
Vlll-19 Aece
3
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1984 29,976 332 1 23,087 77 22,755 76
1985
1986 16,517 0 10,500 64 10,500 64
1987 10,609 0 0 0
1988 394 0 0 0
1989 60,862 0 3,434 6 3,434 6
1990 272,728 63,250 23 2,908 1 60,342-22-
1991 29,284 116 29,168-
1992 23,783 4,265 18 107 0 4,158-17-
1993 133,899 15,394 11 1,376 1 14,018-10-
1994 181,235 23,847 13 0 23,847-13-
1995 111,998 1,956 2 9,796 9 7,840 7
1996
1997 197,158 0 771 0 771 0
1998 78,289 0 1,284 2 1,284 2
1999 389,689 0 161,800 42 161,800 42
2000 61,913 O 0 0
2001
2002 12,540 0 0 0
2003 2,516 0 0 0
2004 2,790 0 3,830 137 3,830 137
2005 32,921 0 0 0
2006
2007 21,887 0 0 0
2008 59 0 0 0
2009
2010 3,263,452 164-O 5,469 0 5,633 0
2011 16,215 0 580 4 580 4
2012 4,594 4,594-
2013 83,371 38,575 46 0 38,575-46-
2014 76,909 164,020 213 0 164,020-213-
2015 14,799 459,359 0 459,359-
2016 1,523,641 129,461 B 9,092 1 120,369-8-
TOTAL 6,620,150 934,173 14 234,150 4 700,023-11-
THREE-YEAR MOVING AVERAGES
84-86 15,498 111 1 11,196 72 11,085 72
85-87 9,042 O 3,500 39 3,500 39
86-88 9,173 0 3,500 38 3,500 38
87-89 23,955 0 1,145 5 1,145 5
88-90 111,328 21,083 19 2,114 2 18,969-17-
gggg pg Vill-20 Avista CorporationDecemS@pgg5ppg13
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
89-91 111,197 30,845 28 2,153 2 28,692-26-
90-92 98,837 32,266 33 1,044 1 31,223-32-
91-93 52,561 16,314 31 533 1 15,781-30-
92-94 112,972 14,502 13 494 0 14,008-12-
93-95 142,377 13,732 10 3,724 3 10,008-7-
94-96 97,744 8,601 9 3,265 3 5,336-5-
95-97 103,052 652 1 3,522 3 2,870 3
96-98 91,816 O 685 1 685 1
97-99 221,712 0 54,618 25 54,618 25
9B-00 176,630 0 54,361 31 54,361 31
99-01 150,534 0 53,933 36 53,933 36
00-02 24,818 0 0 0
01-03 5,019 0 0 0
02-04 5,949 0 1,277 21 1,277 21
03-05 12,742 0 1,277 10 1,277 10
04-06 11,904 0 1,277 11 1,277 11
05-07 18,269 0 0 0
06-08 7,315 0 0 0
07-09 7,315 0 0 0
08-10 1,087,837 55-0 1,823 0 1,878 0
09-11 1,093,222 55-0 2,016 0 2,071 0
10-12 1,093,222 1,477 0 2,016 0 540 0
11-13 33,195 14,390 43 193 1 14,196-43-
12-14 53,427 69,063 129 0 69,063-129-
13-15 58,360 220,651 378 0 220,651-378-
14-16 538,450 250,947 47 3,031 1 247,916-46-
FIVE-YEAR AVERAGE
12-16 339,744 159,202 47 1,818 1 157,384-46-
pg VIII-21 13
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1984 348,240 4,821 1 '110 0 4,711-1-
1985 16,268 0 0 0
1986 149 155 6
1987 74,595 0 551 1 551 1
1988 311,867 207 0 72 0 135-0
1989 10,761 0 1,471 14 1,471 14
1990 873,817 251,197 29 O 251,197-29-
1991 14,743 109,256 741 4,923 33 104,333-708-
1992 5,000 1,389 28 20,000 400 18,611 372
1993 490,384 97,880 20 7,790 2 90,090-18-
1994 35,516 4,673 13 0 4,673-13-
1995 992,639 17,338 2 12,861 1 4,477-0
1996
1997 217,829 0 4,155 2 4,155 2
1998 5,590 0 0 0
1999 154,073 0 62,398 40 62,398 40
2000 70,467 0 216 0 216 0
2001 77,978 0 199 0 199 0
2002 1,181,151 0 46 0 46 0
2003 1,037,351 147 0 3,182 0 3,036 0
2004 924,314 0 0 0
2005 1,068,067 2,531-0 0 2,531 0
2006 82,498 5,925 7 0 5,925-7-
2007 1,174,503 470,363 40 0 470,363-40-
2008 406 13,358-232 57 13,589
2009 581,864 1,538 0 3,808 1 2,270 0
2010 7,744 5,891-76-7,585 98 13,476 174
2011 3,845,369 9,085-O 7,097 0 16,182 0
2012 266,410 4,100 2 5,846 2 1,747 1
2013 69,886 30,860 44 0 30,860-44-
2014 60,974 131,216 215 0 131,216-215-
2015 17,892 367,487 0 367,487-
2016 14,066,889 284,315 2 0 284,315-2-
TOTAL 28,085,083 1,751,996 6 142,697 1 1,609,299-6-
THREE-YEAR MOVING AVERAGES
84-86 121,503 1,657 1 88 0 1,568-1-
85-87 30,288 50 0 235 1 186 1
86-88 128,821 119 0 259 0 141 0
87-89 132,408 69 0 698 1 629 0
88-90 398,815 83,801 21 514 0 83,287-21-
Vlll-22 Aeces
3
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
89-91 299,774 120,151 40 2,131 1 118,020-39-
90-92 297,853 120,614 40 8,308 3 112,306-38-
91-93 170,042 69,508 41 10,904 6 58,604-34-
92-94 176,967 34,647 20 9,263 5 25,384-14-
93-95 506,180 39,964 8 6,884 1 33,080-7-
94-96 342,718 7,337 2 4,287 1 3,050-1-
95-97 403,489 5,779 1 5,672 1 107-O
96-98 74,473 0 1,385 2 1,385 2
97-99 125,831 0 22,184 18 22,184 18
98-00 76,710 0 20,871 27 20,871 27
99-01 100,840 0 20,93B 21 20,938 21
00-02 443,199 0 154 0 154 0
01-03 765,493 49 0 1,142 0 1,093 0
02-04 1,047,605 49 O 1,076 O 1,027 O
03-05 1,009,911 795-0 1,061 0 1,855 0
04-06 691,626 1,131 0 0 1,131-0
05-07 775,023 157,919 20 0 157,919-20-
06-08 419,136 154,310 37 77 0 154,233-37-
07-09 585,591 152,848 26 1,347 0 151,501-26-
08-10 196,671 5,903-3-3,875 2 9,778 5
09-11 1,478,326 4,479-0 6,163 0 10,642 1
10-12 1,373,174 3,625-0 6,843 0 10,468 1
11-13 1,393,888 8,625 1 4,314 0 4,311-0
12-14 132,423 55,392 42 1,949 1 53,443-40-
13-15 49,584 176,521 356 0 176,521-356-
14-16 4,715,252 261,006 6 0 261,006-6-
FIVE-YEAR AVERAGE
12-16 2,896,410 163,596 6 1,169 0 162,426-6-
Vlll-23 AeceBy 13
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 435 0 0 0
1984 50 0 2,700 2,700
1985 8,128 10,502 129 10,004 123 498-6-
1986 5,652 0 0 0
1987 15,467 O 0 0
1988 247 0 0 0
1989 12,109 921 B 25 0 896-7-
1990 136,033 33,123 24 736 1 32,387-24-
1991 41,489 28,745 69 0 28,745-69-
1992 56,048 O 405 1 405 1
1993 10,239 379 4 4,636 45 4,257 42
1994 52,198 6,868 13 29,658 57 22,790 44
1995 38,366 670 2 37,043 97 36,373 95
1996 1,393 0 5,285 379 5,285 379
1997 12,565 O 2,602 21 2,602 21
1998 65,846 706 1 4,746 7 4,040 6
1999 147,856 0 52,525 36 52,525 36
2000 481,776 0 5,798 1 5,798 1
2001 467,432 0 5,705 1 5,705 1
2002 54,392 0 1,242 2 1,242 2
2003 110,200 3,936 4 85,419 78 81,483 74
2004 90,734 O 0 0
2005 78,067 167 0 1,880 2 1,713 2
2006 737,322 12,163 2 0 12,163-2-
2007 210,053 4,085 2 0 4,085-2-
2008 197,416 37,318 19 3,009 2 34,309-17-
2009 99,690 64,900 65 33,363 33 31,537-32-
2010 395,703 0 0 0
2011 14,181 0 0 0
2012 6,648 1,034 16 8,269 124 7,236 109
2013 374,883 7,715 2 0 7,715-2-
2014 395,906 32,804 8 0 32,804-8-
2015 38,095 91,872 241 0 91,872-241-
2016 2,856,982 157,267 6 3,100 0 154,166-5-
TOTAL 7,213,601 495,175 7 298,151 4 197,024-3-
THREE-YEAR MOVING AVERAGES
83-85 2,871 3,501 122 4,235 147 734 26
84-86 4,610 3,501 76 4,235 92 734 16
B5-B7 9,749 3,501 36 3,335 34 166-2-
86-88 7,122 0 0 0
NURNNU VIll-24
ece 5 f 13
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 9,274 307 3 8 0 299-3-
88-90 49,463 11,348 23 254 1 11,094-22-
89-91 63,210 20,930 33 254 0 20,676-33-
90-92 77,857 20,623 26 380 0 20,242-26-
91-93 35,925 9,708 27 1,680 5 8,028-22-
92-94 39,495 2,416 6 11,566 29 9,151 23
93-95 33,601 2,639 8 23,779 71 21,140 63
94-96 30,652 2,513 8 23,995 78 21,483 70
95-97 17,441 223 1 14,977 86 14,753 85
96-98 26,602 235 1 4,211 16 3,976 15
97-99 75,423 235 0 19,958 26 19,722 26
98-00 231,826 235 0 21,023 9 20,788 9
99-01 365,688 0 21,343 6 21,343 6
00-02 334,533 0 4,248 1 4,248 1
01-03 210,675 1,312 1 30,789 15 29,476 14
02-04 85,109 1,312 2 28,887 34 27,575 32
03-05 93,000 1,368 1 29,100 31 27,732 30
04-06 302,041 4,110 1 627 0 3,483-l-
05-07 341,814 5,472 2 627 0 4,845-1-
06-08 381,597 17,855 5 1,003 0 16,852-4-
07-09 169,053 35,434 21 12,124 7 23,310-14-
08-10 230,936 34,073 15 12,124 5 21,949-10-
09-11 169,858 21,633 13 11,121 7 10,512-6-
10-12 138,844 345 0 2,756 2 2,412 2
11-13 131,904 2,916 2 2,756 2 160-0
12-14 259,146 13,851 5 2,756 1 11,094-4-
13-15 269,628 44,130 16 0 44,130-16-
14-16 1,096,995 93,981 9 1,033 0 92,947-8-
FIVE-YEAR AVERAGE
12-16 734,503 58,138 8 2,274 0 55,864-B-
lef RWifB BNU Vill-25 Avsta rpo g13
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 707 O 0 0
1984 1,143 280 24 5,000 437 4,720 413
1985 5,744 0 0 0
1986 2,580 0 43 2 43 2
1987 24,897 0 0 0
1988 3,109 0 850 27 850 27
1989 195 0 0 0
1990 6,060 1,480 24 O 1,480-24-
1991 71,408 8,095 11 1,061 1 7,034-10-
1992 2,460 4,461 181 1,400 57 3,061-124-
1993 1,161 1,161
1994 40,918 1,437 4 57 0 1,380-3-
1995 35,241 615 2 0 615-2-
1996
1997
1998 18,261 0 548 3 548 3
1999 5,456 0 332 6 332 6
2000 2,509 0 0 0
2001
2002
2003
2004
2005
2006
2007 222,726 0 0 0
2008 2,819 0 0 0
2009 87,863 0 0 0
2010
2011 56,089 0 0 0
2012
2013 91,606 O 0 0
2014 24,773 0 0 0
2015 63,023 0 0 0
2016 421,075 111,920 27 O 111,920-27-
TOTAL 1,190,660 128,288 11 10,452 1 117,835-10-
THREE-YEAR MOVING AVERAGES
83-85 2,531 93 4 1,667 66 1,573 62
84-86 3,156 93 3 1,681 53 1,588 50
85-87 11,074 0 14 0 14 0
86-88 10,195 D 298 3 298 3
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AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 9,400 0 283 3 283 3
88-90 3,121 493 16 283 9 210-7-
89-91 25,888 3,192 12 354 1 2,838-11-
90-92 26,643 4,679 18 820 3 3,858-14-
91-93 24,623 4,185 17 1,207 5 2,978-12-
92-94 14,459 1,966 14 873 6 1,093-8-
93-95 25,386 684 3 406 2 278-1-
94-96 25,386 684 3 19 0 665-3-
95-97 11,747 205 2 0 205-2-
96-98 6,087 0 183 3 183 3
97-99 7,906 0 293 4 293 4
98-00 8,742 O 293 3 293 3
99-01 2,655 0 111 4 111 4
00-02 836 0 0 0
01-03
02-04
03-05
04-06
05-07 74,242 0 0 0
06-08 75,182 0 0 0
07-09 104,469 0 0 0
08-10 30,227 0 0 0
09-11 47,984 0 0 0
10-12 18,696 0 0 0
11-13 49,231 0 0 0
12-14 38,793 0 0 0
13-15 59,800 0 0 0
14-16 169,623 37,307 22 0 37,307-22-
FIVE-YEAR AVERAGE
12-16 120,095 22,384 19 0 22,384-19-
i _
Vlll-27 DAvce g13
AVISTA CORPORATION
ACCOUNT 336 ROADS,RAILROADS AND BRIDGES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1994 1,889 249 13 0 249-13-
1995
1996
1997
1998
1999 146 0 0 0
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016 30,311 9,530 31 0 9,530-31-
TOTAL 32,346 9,779 30 0 9,779-30-
THREE-YEAR MOVING AVERAGES
94-96 630 83 13 0 83-13-
95-97
96-98
97-99 49 0 0 0
98-00 49 0 0 0
99-01 49 O O O
00-02
01-03
02-04
03-05
04-06
05-07
06-08
07-09
08-10
pg Vill-28 Avistacorporation
DecemBWS 8 613
AVISTA CORPORATION
ACCOUNT 336 ROADS,RAILROADS AND BRIDGES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
09-11
10-12
11-13
12-14
13-15
14-16 10,104 3,177 31 0 3,177-31-
FIVE-YEAR AVERAGE
12-16 6,062 1,906 31 0 1,906-31-
Vlil-29 Aees
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AVISTA CORPORATION
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2010 6,880 915 13 0 915-13-
2011 4,500-4,500
2012
2013 23,474 0 0 0
2014
2015
2016 4,010 0 0 0
TOTAL 34 ,364 3,585-10-O 3,585 10
THREE-YEAR MOVING AVERAGES
10-12 2,293 1,195-52-0 1,195 52
11-13 7,824 1,500-19-0 1,500 19
12-14 7,824 0 0 0
13-15 7,824 0 0 0
14 -16 1,337 0 0 0
FIVE-YEAR AVERAGE
12-16 5,497 0 0 0
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AVISTA CORPORATION
ACCOUNT 342 FUEL HOLDERS,PRODUCERS AND ACCESSORIES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 22,342 7,461 33 0 7,461-33-
2000
2001
2002
2003
2004
2005 382,706 0 0 0
2006 362 0 0 0
2007
2008
2009 732,116 732,116-
2010 17,815 490 3 0 490-3-
2011
2012
2013
2014
2015 269,222 0 0 0
2016
TOTAL 692,447 740,067 107 0 740,067-107-
THREE-YEAR MOVING AVERAGES
99-01 7,447 2,487 33 0 2,487-33-
00-02
01-03
02-04
03-05 127,569 0 0 0
04-06 127,689 0 0 0
05-07 127,689 0 0 0
06-08 121 0 0 0
07-09 244,039 244,039-
0B-10 5,938 244,202 0 244,202-
09-11 5,938 244,202 0 244,202-
10-12 5,938 163 3 0 163-3-
11-13
12-14
Vlll-31
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AVISTA CORPORATION
ACCOUNT 342 FUEL HOLDERS,PRODUCERS AND ACCESSORIES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
13-15 89,740 0 0 0
14-16 89,740 0 0 0
FIVE-YEAR AVERAGE
12-16 53,844 0 0 0
I
Vill-32 13
AVISTA CORPORATION
ACCOUNT 343 PRIME MOVERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2002 200,000 0 0 0
2003
2004
2005
2006
2007
200B
2009
2010
2011
2012 31,468 0 0 0
2013
2014
2015
2016
TOTAL 231,468 0 0 0
THREE-YEAR MOVING AVERAGES
02-04 66,667 0 0 0
03-05
04-06
05-07
06-08
07-09
08-10
09-11
10 -12 10 ,4 90 0 0 0
11-13 10 ,490 0 0 0
12-14 10,490 0 0 0
13-15
14-16
FIVE-YEAR AVERAGE
12-16 6,294 0 0 0
kWMARTÑPU Vlli-33 Dece 6 13
AVISTA CORPORATION
ACCOUNT 344 GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR 'RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 14,036 0 0 0
2000
2001
2002 20,981 2,245 18,736-
2003 22 22-
2004
2005 3,702,752 0 0 0
2006 819,944 0 0 0
2007 5,784 0 0 0
2008 9,162,288 1,268 0 3,886 0 2,618 0
2009
2010 237,690 0 0 0
2011
2012 2,248,555 0 0 0
2013 5,985 0 0 0
2014
2015 1,390 0 0 0
2016 14,653,336 11,055 0 0 11,055-0
TOTAL 30,851,760 33,326 0 6,131 0 27,195-0
THREE-YEAR MOVING AVERAGES
99-01 4,679 0 0 0
00-02 6,994 748 6,245-
01-03 7,001 748 6,253-
02-04 7,001 74B 6,253-
03-05 1,234,251 7 0 0 7-0
04-06 1,507,565 0 0 0
05-07 1,509,493 0 0 0
06-08 3,329,339 423 0 1,295 0 873 0
07-09 3,056,024 423 0 1,295 0 873 0
08-10 3,133,326 423 0 1,295 0 873 0
09-11 79,230 0 0 0
10-12 828,748 0 0 0
11-13 751,513 0 0 0
12-14 751,513 0 0 0
Vlll-34 DA
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AVISTA CORPORATION
ACCOUNT 344 GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
13-15 2,458 0 0 0
14-16 4,884,909 3,685 0 0 3,685-0
FIVE-YEAR AVERAGE
12-16 3,381,853 2,211 0 0 2,211-0
Vill-35 AvistacorporationDecembWWW¾efly3
AVISTA CORPORATION
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1995 220 220
1996 3,825 3,825-
1997
1998
1999
2000
2001 85 85
2002
2003
2004
2005 2,569 O O O
2006 11,528 0 0 0
2007 10,736 116-1-0 116 1
2008 457,745 20,438 4 0 20,438-4-
2009 57,927 0 7,794 13 7,794 13
2010 319,179 20,000 6 1,004 0 18,996-6-
2011 407,148 0 0 0
2012 21,829 179-1-0 179 1
2013 1,313,870 0 0 0
2014 135,390 0 0 0
2015 92,683 179 0 0 179-0
2016 191,277 434 0 2,641 1 2,207 1
TOTAL 3,021,880 44,581 1 11,745 0 32,836-1-
THREE-YEAR MOVING AVERAGES
95-97 1,275 73 1,202-
96-98 1,275 1,275-
97-99
98-00
99-01 28 28
00-02 28 28
01-03 28 28
02-04
03-05 856 0 0 0
04-06 4,699 0 0 0
05-07 8,278 39-0 0 39 O
06-08 160,003 6,774 4 0 6,774-4-
07-09 175,469 6,774 4 2,598 1 4,176-2-
08-10 .278,284 13,479 5 2,933 1 10,547-4-
09-11 261,418 6,667 3 2,933 1 3,734-1-
10-12 249,385 6,607 3 335 0 6,272-3-
IBannett£laming Vlll-36 a 13
AVISTA CORPORATION
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
11-13 580,949 60-0 0 60 0
12-14 490,363 60-0 0 60 0
13-15 513,981 60 0 0 60-0
14-16 139,783 204 0 880 1 676 0
FIVE-YEAR AVERAGE
12-16 351,010 B7 0 528 0 441 0
VIII-37 DAeceBCoor
13
AVISTA CORPORATION
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2008 23,037 0 0 0
2009
2010 9,099 0 0 0
2011 409 409-
2012 44,370 0 0 0
2013 356,713 0 0 0
2014 1,262 0 0 0
2015 33,674 0 0 0
2016 4,736 4,736-
TOTAL 468,154 5,145 1 0 5,145-1-
THREE-YEAR MOVING AVERAGES
0 8 -10 10 ,712 0 0 0
09-11 3,033 136 4 0 136-4-
10-12 17,823 136 1 0 136-1-
11-13 133,694 136 0 0 136-0
12-14 134,115 0 0 0
13-15 130,549 0 0 0
14-16 11,645 1,579 14 0 1,579-14-
FIVE-YEAR AVERAGE
12-16 87,204 947 1 0 947-1-
imowamming VIII-38 Ae
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AVISTA CORPORATION
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 6,020 0 0 0
1984
1985 460 0 0 0
1986 6,769 4,481 66 25 0 4,456-66-
1987
1988 10,568 1,969 19 O 1,969-19-
1989 1,700 594 35 0 594-35-
1990
1991 1,960 473 24 0 473-24-
1992
1993
1994 1,460 627 43 1,810 124 1,183 81
1995 14,029 6,877 49 1,209 9 5,668-40-
1996
1997 227 227
1998 2,391 548 23 104 4 444-19-
1999 3,537 128 3,409-
2000 16,945 1,247 7 176 1 1,072-6-
2001 44,098 399 1 347 1 51-D
2002 19,273 231 1 318 2 87 O
2003 634 833 199
2004 4,917 0 0 0
2005 25,271 1,597-6-2,244 9 3,840 15
2006 83-3,250 3,333
2007 7,317 4,502 62 63 1 4,439-61-
2008 424 5,632 18,451 12,819
2009
2010 207,B63 6,222 3 2,735 1 3,487-2-
2011 10,736 2,044 8,692-
2012 61,592 1,260 2 0 1,260-2-
2013 18,295 6,287 34 0 6,287-34-
2014 118,869 15,343 13 0 15,343-13-
2015 28,345 24,829 88 0 24,829-BB-
2016 156,096 19,461 12 O 19,461-12-
TOTAL 754,661 114,210 15 33,964 5 80,246-11-
THREE-YEAR MOVING AVERAGES
83-85 2,160 0 0 0
84-86 2,410 1,494 62 8 0 1,485-62-
85-87 2,410 1,494 62 8 0 1,485-62-
86-88 5,779 2,150 37 8 0 2,142-37-
Vill-39 DAec
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613
AVISTA CORPORATION
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 4,089 B54 21 0 854-21-
88-90 4,089 854 21 0 854-21-89-91 1,220 356 29 0 356-29-
90-92 653 158 24 0 158-24-
91-93 653 158 24 0 158-24-92-94 487 209 43 603 124 394 81
93-95 5,163 2,501 48 1,006 19 1,495-29-
94-96 5,163 2,501 48 1,006 19 1,495-29-
95-97 4,676 2,292 49 479 10 1,814-39-
96-98 797 183 23 110 14 72-9-
97-99 797 1,362 171 153 19 1,209-152-98-00 6,445 1,777 28 136 2 1,641-25-99-01 20,348 1,728 8 217 1 1,510-7-
00-02 26,772 626 2 280 1 345-1-
01-03 21,124 421 2 500 2 78 002-04 8,063 288 4 384 5 95 103-05 10,062 321-3-1,026 10 1,347 1304-06 10,062 560-6-1,831 18 2,391 2405-07 10,863 941 9 1,852 17 911 8
06-08 2,580 3,350 130 7,255 281 3,904 151
07-09 2,580 3,378 131 6,171 239 2,793 108
08-10 69,429 3,951 6 7,062 10 3,111 409-11 69,288 5,653 8 1,593 2 4,060-6-
10-12 89,818 6,073 7 1,593 2 4,480-5-11-13 26,629 6,094 23 681 3 5,413-20-
12-14 66,252 7,630 12 0 7,630-12-
13-15 55,170 15,487 28 O 15,487-28-14-16 101,103 19,878 20 0 19,878-20-
FIVE-YEAR AVERAGE
12-16 76,G39 13,436 18 0 13,436-18-
I 99 Vlll-40
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AVISTA CORPORATION
ACCOUNT 353 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
1983 445,432 227,088 51 66,374 15 160,714-36-1984 165,959 94,324 57 25,784 16 68,540-41-
1985 1,077,842 339,232 31 112,521 10 226,711-21-
1986 162,746 110,905 68 55,587 34 55,318-34-
1987 203,713 123,245 60 11,937 6 111,308-55-1988 728,191 135,725 19 16,152 2 119,573-16-
1989 310,641 108,486 35 34,112 11 74,374-24-
1990 4,771 4,771
1991 454,502 109,551 24 76,007 17 33,544-7-
1992 36,168 59,200 164 1,479 4 57,721-160-1993 60,781 122,543 202 10,606 17 111,937-184-
1994 164,125 70,488 43 25,033 15 45,455-28-1995 435,836 213,653 49 225,212 52 11,559 3
1996 286,267 92,596 32 30,977 11 61,619-22-
1997 195,666 102,758 53 26,288 13 76,470-39-1998 711,241 163,110 23 13,497 2 149,613-21-
1999 330,868 47,322 14 14,811 4 32,511-10-
2000 1,405,203 145,503 10 20,485 1 125,018-9-
2001 1,023,964 46,504 5 40,538 4 5,965-1-
2002 337,391 26,984 8 37,098 11 10,113 3
2003 908,688 73,970 8 97,243 11 23,273 3
2004 672,150 60,759 9 46,286 7 14,473-2-2005 1,087,486 11,947 1 14,690 1 2,743 0
2006 708,433 5,547-1-105,834 15 111,381 16
2007 2,454,474 26,154 1 78,987 3 52,832 22008872,747 16,286 2 192,998 22 176,712 2020091,938,336 316,046 16 39,056 2 276,990-14-
2010 2,683,011 17,320 1 97,441 4 80,120 320111,882,931 100,077 5 98,105 5 1,972-0
2012 714,053 67,805 9 2,930 0 64,875-9-
2013 1,266,861 136,223 11 0 136,223-11-2014 5,045,898 332,576 7 0 332,576-7-
2015 984,823 398,496 40 99,686 10 298,810-30-2016 4,790,551 428,428 9 5 0 42B,423-9-
TOTAL 34,546,978 4,319,758 13 1,722,529 5 2,597,229-8-
THREE-YEAR MOVING AVERAGES
83-85 563,078 220,215 39 68,226 12 151,988-27-
84-86 468,849 181,487 39 64,631 14 116,856-25-85-87 481,434 191,127 40 60,015 12 131,112-27-
86-88 364,883 123,292 34 27,892 B 95,400-26-
AVISTA CORPORATION
ACCOUNT 353 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 414,182 122,485 30 20,734 5 101,752-25-
88-90 346,277 81,404 24 18,345 5 63,059-18-
89-91 255,048 72,679 28 38,297 15 34,382-13-
90-92 163,557 56,250 34 27,419 17 28,831-18-
91-93 183,817 97,098 53 29,364 16 67,734-37-
92-94 87,025 84,077 97 12,373 14 71,704-82-
93-95 220,247 135,561 62 86,950 39 48,611-22-
94-96 295,409 125,579 43 93,741 32 31,838-11-
95-97 305,923 136,336 45 94,159 31 42,177-14-
96-98 397,725 119,488 30 23,587 6 95,901-24-
97-99 412,592 104,397 25 18,199 4 96,198-21-
98-00 815,770 118,645 15 16,264 2 102,381-13-
99-01 920,012 79,776 9 25,278 3 54,498-6-
00-02 922,186 72,997 B 32,707 4 40,290-4-
01-03 756,681 49,153 6 58,293 8 9,140 1
02-04 639,410 53,904 8 60,209 9 6,304 1
03-05 889,441 48,892 5 52,739 6 3,848 O
04-06 822,690 22,386 3 55,603 7 33,217 4
05-07 1,416,798 10,851 1 66,504 5 55,652 4
06-08 1,345,218 12,298 1 125,940 9 113,642 8
07-09 1,755,186 119,495 7 103,680 6 15,815-1-
08-10 1,831,365 116,551 6 109,B32 6 6,719-0
09-11 2,168,093 144,481 7 78,201 4 66,280-3-
10-12 1,759,998 61,734 4 66,159 4 4,424 0
11-13 1,287,948 101,369 8 33,678 3 67,690-5-
12-14 2,342,271 178,B68 8 977 0 177,891-B-
13-15 2,432,527 289,098 12 33,229 1 255,870-11-
14-16 3,607,091 386,500 11 33,230 i 353,270-10-
FIVE-YEAR AVERAGE
12-16 2,560,437 272,706 11 20,524 1 252,182-10-
gggggjgjpg Vill-42 13
AVISTA CORPORATION
ACCOUNT 354 TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1985 293 293
1986
1987
1988
1989 4,330 4,330
1990 15,149 15,518 102 0 15,518-102-
1991 234 56 24 0 56-24-
1992
1993
1994
1995
1996
1997
1998
1999
2000 50,309 0 0 0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015 953 20 933-
2016
TOTAL 65,692 16,527 25 4,643 7 11,884-18-
THREE-YEAR MOVING AVERAGES
85-87 98 98
86-88
87-89 1,443 1,443
88-90 5,050 5,173 102 1,443 29 3,729-74-
89-91 5,128 5,191 101 1,443 28 3,748-73-
90-92 5,128 5,191 101 0 5,191-101-
gggggg Vill-43 Avista corporation13DecemfeBSFRPf6
AVISTA CORPORATION
ACCOUNT 354 TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
91-93 78 19 24 0 19-24-
92-94
93-95
94-96
95-97
96-98
97-99
98-00 16,770 0 0 0
99-01 16,770 0 0 0
00-02 16,770 0 0 0
01-03
02-04
03-05
04-06
05-07
06-08
07-09
08-10
09-11
10-12
11-13
12-14
13 -15 318 7 311-
14-16 318 7 311-
FIVE-YEAR AVERAGE
12-16 191 4 187-
Vlll-44 DAe 7 13
AVISTA CORPORATION
ACCOUNT 355 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 274,311 139,848 51 18,559 7 121,289-44-
1984 374,785 213,024 57 21,525 6 191,499-51-
1985 1,245,813 392,143 31 295,376 24 96,767-8-
1996 811,208 554,526 68 131,904 16 422,622-52-
1987 90,892 54,909 60 80,445 89 25,536 28
1988 65,003 12,119 19 17,686 27 5,567 9
1989 94,789 33,104 35 12,249 13 20,855-22-
1990 138,936 142,314 102 54,335 39 87,979-63-
1991 180,873 43,597 24 42,353 23 1,244-1-
1992 79,852 130,513 163 35,012 44 95,501-120-
1993 87,483 176,379 202 65,002 74 111,377-127-
1994 212,716 91,356 43 42,018 20 49,338-23-
1995 32,629 15,995 49 65,337 200 49,342 151
1996 72,155 23,339 32 7,808 11 15,531-22-
1997 156,946 82,423 53 12,688 8 69,735-44-
1998 77,362 17,741 23 69,608 90 51,867 67
1999 237,250 13,539 6 9,098 4 4,442-2-
2000 243,836 88,475 36 12,456 5 76,019-31-
2001 87,098 2B,277 32 24,650 28 3,627-4-
2002 85,477 16,408 19 22,558 26 6,150 7
2003 96,277 44,978 47 59,130 61 14,151 15
2004 485,314 42,976 9 32,739 7 10,237-2-
2005 101,147 99,604 98 41,325 41 58,279-58-
2006 489,775 24,627-5-22,758 5 47,384 10
2007 143,462 86,928 61 29,320 20 57,608-40-
2008 558,008 52,260 9 59,725 11 7,466 1
2009 98,793 142,712 144 2,080 2 140,631-142-
2010 127,134 162,730 128 13,404 11 149,326-117-
2011 106,856 217,625 204 79,618 75 138,007-129-
2012 364,024 22,940 6 456 0 22,484-6-
2013 816,192 46,106 6 0 46,106-6-
2014 648,732 254,992 39 3,898 1 251,094-39-
.2015 427,536 471,061 110 1,258 0 469,803-110-
2016 508,362 152,193 30 0 152,193-30-
TOTAL 9,621,028 4,042,509 42 1,386,376 14 2,656,133-28-
THREE-YEAR MOVING AVERAGES
83-85 631,636 248,338 39 111,820 18 136,518-22-
84-86 810,602 386,564 48 149,602 18 236,963-29-
85-87 715,971 333,859 47 169,242 24 164,618-23-
86-BB 322 368 207,185 64 76,678 24 130,506-40-
Vill-45 Aees ¯(f 13
AVISTA CORPORATION
ACCOUNT 355 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 83,561 33,377 40 36,793 44 3,416 4
88-90 99,576 62,512 63 28,090 28 34,422-35-
89-91 138,199 73,005 53 36,312 26 36,693-27-
90-92 133,220 105,475 79 43,900 33 61,575-46-
91-93 116,069 116,830 101 47,456 41 -69,374-60-
92-94 126,684 132,749 105 47,344 37 85,405-67-
93-95 110,943 94,577 BS 57,452 52 37,124-33-
94-96 105,833 43,563 41 38,3BS 36 5,176-5-
95-97 87,243 40,586 47 28,611 33 11,975-14-
96-98 102,154 41,168 40 30,035 29 11,133-11-
97-99 157,186 37,901 24 30,465 19 7,437-5-
98-00 186,149 39,918 21 30,387 16 9,531-5-
99-01 189,395 43,430 23 15,401 8 28,029-15-
00-02 138,804 44,387 32 19,888 14 24,499-18-
01-03 89,617 29,888 33 35,446 40 5,558 6
02-04 222,356 34,787 16 38,142 17 3,355 2
03-05 227,579 62,519 27 44,398 20 18,122-8-
04-06 358,745 39,318 11 32,274 9 7,044-2-
05-07 244,795 53,968 22 31,134 13 22,834-9-
06-08 397,082 38,187 10 37,268 9 919-0
07-09 266,755 93,966 35 30,375 11 63,591-24-
08-10 261,312 119,234 46 25,070 10 94,164-36-
09-11 110,928 174,356 157 31,701 29 142,655-129-
10-12 199,338 134,432 67 31,159 16 103,273-52-
11-13 429,024 95,557 22 26,691 6 6B,866-16-
12-14 609,649 108,013 18 1,451 0 106,562-17-
13-15 630,820 257,387 41 1,719 O 255,668-41-
14-16 528,210 292,749 55 1,719 O 291,030-55-
FIVE-YEAR AVERAGE
12-16 552,969 189,459 34 1,122 0 188,336-34-
ËiëU AWRFU VIII-46 Aece
3
AVISTA CORPORATION
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 257,115 131,080 51 299,551 117 168,471 66
1984 158,917 90,307 57 212,053 133 121,746 77
1985 1,355,015 426,414 31 391,143 29 35,271-3-
1986 658,627 450,343 68 266,239 40 184,104-28-
1987 36,550 22,244 61 42,730 117 20,486 56
1988 48,446 9,023 19 23,952 49 14,929 31
1989 63,639 22,225 35 42,008 66 19,783 31
1990 85,920 88,009 102 162,421 189 74,412 87
1991 116,736 28,137 24 33,405 29 5,268 5
1992 50,512 82,559 163 66,702 132 15,857-31-
1993 196,212 395,593 202 145,276 74 250,317-128-
1994 187,953 80,721 43 49,494 26 31,227-17-
1995 27,037 13,254 49 66,764 247 53,510 198
1996 40,822 13,204 32 4,417 11 8,787-22-
1997 175,891 92,372 53 283,887 161 191,515 109
1998 57,287 13,138 23 27,180 47 14,042 25
1999 266,779 6,374 2 10,470 4 4,096 2
2000 102,127 101,822 100 14,335 14 87,487-86-
2001 109,461 32,543 30 28,368 26 4,174-4-
2002 110,997 18,883 17 25,961 23 7,077 6
2003 115,840 51,764 45 68,050 59 16,286 14
2004 493,775 44,458 9 33,867 7 10,590-2-
2005 85,049 110,597 130 131,560 155 20,963 25
2006 646,345 224,589-35-24,354 4 248,943 39
2007 103,911 17,021 16 15,201 15 1,820-2-
2008 545,662 44,358 8 27,297 5 17,061-3-
2009 17,544 108,793 620 1,994 11 106,799-609-
2010 75,173 46,140 61 3,729 5 42,412-56-
2011 23,291 72,734 312 45,554 196 27,180-117-
2012 48,436 11,080 23 218 0 10,862-22-
2013 637,694 20,957 3 0 20,957-3-
2014 101,850 193,620 190 3,898 4 189,722-186-
2015 214,627 172,074 80 2,091 1 169,983-79-
2016 143,535 64,869 45 0 64,869-45-
TOTAL 7,358,773 2,852,121 39 2,554,168 35 297,953-4-
THREE-YEAR MOVING AVERAGES
83-85 590,349 215,934 37 300,916 51 84,982 14
84-86 724,186 322,355 45 289,812 40 32,543-4-
85-87 683,397 299,667 44 233,371 34 66,296-10-
86-88 247,874 160,537 65 110,974 45 49,563-20-
ggggy Vill-47 Avee
Bee 8 13
AVISTA CORPORATION
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 49,545 17,831 36 36,230 73 18,399 37
88-90 66,002 39,752 60 76,127 115 36,375 55
89-91 88,765 46,124 52 79,278 89 33,154 37
90-92 84,389 66,235 78 87,509 104 21,274 25
91-93 121,153 168,763 139 81,794 68 86,969-72-
92-94 144,892 186,291 129 87,157 60 99,134-68-
93-95 137,067 163,189 119 87,178 64 76,011-55-
94-96 85,271 35,726 42 40,225 47 4,499 5
95-97 81,250 39,610 49 118,356 146 78,746 97
96-98 91,333 39,571 43 105,161 115 65,590 72
97-99 166,652 37,295 22 107,179 64 69,884 42
98-00 142,064 40,445 28 17,328 12 23,116-16-
99-01 159,456 46,913 29 17,724 11 29,188-18-
00-02 107,528 51,083 48 22,888 21 28,195-26-
01-03 112,099 34,397 31 40,793 36 6,396 6
02-04 240,204 38,368 16 42,626 18 4,258 2
03-05 231,555 68,940 30 77,826 34 8,886 4
04-06 408,390 23,178-6-63,260 15 86,438 21
05-07 278,435 32,324-12-57,038 20 89,362 32
06-08 431,973 54,403-13-22,284 5 76,687 18
07-09 222,372 56,724 26 14,831 7 41,893-19-
08-10 212,793 66,430 31 11,007 5 55,424-26-
09-11 38,669 75,889 196 17,092 44 58,797-152-
10-12 48,967 43,318 88 16,500 34 26,818-55-
11-13 236,474 34,924 15 15,257 6 19,666-B-
12-14 262,660 75,219 29 1,372 1 73,847-2B-
13-15 318,057 128,884 41 1,996 1 126,887-40-
14-16 153,337 143,521 94 1,996 1 141,525-92-
FIVE-YEAR AVERAGE
12-16 229,228 92,520 40 1,241 1 91,279-40-
Vlll-48 DAece
800 13
AVISTA CORPORATION
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1985 18,669 0 0 0
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008 108,000 9,214 9 24,786 23 15,572 14
2009
2010
2011
2012
2013
2014
2015 289 279 10-
2016
TOTAL 126,669 9,502 B 25,065 20 15,562 12
THREE-YEAR MOVING AVERAGES
85-87 6,223 0 0 0
86-88
87-89
88-90
89-91
90-92
e pg Vlll-49
e Egg 13
AVISTA CORPORATION
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVIC2S
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAG2
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
91-93
92-94
93-95
94-96
95-97
96-98
97-99
98-00
99-01
00-02
01-03
02-04
03-05
04-06
05-07
06-08 36,000 3,071 9 8,262 23 5,191 14
07-09 36,000 3,071 9 8,262 23 5,191 14
08-10 36,000 3,071 9 B,262 23 5,191 14
09-11
10-12
11-13
12 -14
13-15 96 93 3-
14-16 96 93 3-
FIVE-YEAR AVERAGE
12-16 58 56 2-
Vlll-50 De Bee 13
AVISTA CORPORATION
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 39,133 8,574 22 0 8,574-22-
1984 17,296 5,327 31 0 5,327-31-
19B5 1,103 463 42 0 463-42-
1986 6,068 3,604 59 0 3,604-59-
1987 114,221 26,297 23 31,826-28-58,123-51-
1988 42,061 11,462 27 0 11,462-27-
1989 9,160 1,718 19 4,907 54 3,189 35
1990 26,287 8,712 33 0 8,712-33-
1991 6,804 2,722 40 0 2,722-40-
1992
1993 5,272 1,294 25 0 1,294-25-
1994 17,264 3,287 19 0 3,287-19-
1995 1,933 0 7,042 364 7,042 364
1996
1997 9,118 2,246 25 0 2,246-25-
1998 77,578 13,366 17 0 13,366-17-
1999 25,104 43,085 172 0 43,085-172-
2000 54,984 0 0 0
2001 11,465 0 0 0
2002 19,845 0 0 0
2003 14,275 0 0 0
2004
2005 22,474 0 0 0
2006 207,980 1,219-1-407 0 1,626 1
2007 21,253 0 6 0 6 0
2008 33,925 10,776 32 329 1 10,447-31-
2009 22,861 11,052 11,B09-
2010 4,197 7,255 173 2,643 63 4,612-110-
2011 39,973 24,747 15,226-
2012 119,427 2,560 2 153,571 129 151,011 126
2013 82,392 1,843 2 0 1,843-2-
2014 47,698 5,504-12-O 5,504 12
2015 51,819 84,918 164 18,688 36 66,230-128-
2016 255,145 76,186 30 0 76,186-30-
TOTAL 1,345,280 371,806 28 191,565 14 180,241-13-
THREE-YEAR MOVING AVERAGES
B3-85 19,177 4,788 25 0 4,788-25-
84-86 8,156 3,131 38 O 3,131-38-
85-87 40,464 10,121 25 10,609-26-20,730-51-
86-8B 54,117 13,788 25 10,609-20-24,396-45-
VIII-51
D
Cg
f 13
AVISTA CORPORATION
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 55,147 13,159 24 8,973-16-22,132-40-
88-90 25,836 7,297 28 1,636 6 5,662-22-
89-91 14,084 4,384 31 1,636 12 2,748-20-
90-92 11,030 3,811 35 0 3,811-35-
91-93 4,025 1,339 33 0 1,339-33-
92-94 7,512 1,527 20 0 1,527-20-
93-95 B,156 1,527 19 2,347 29 820 10
94-96 6,399 1,096 17 2,347 37 1,252 20
95-97 3,684 749 20 2,347 64 1,599 43
96-98 28,899 5,204 18 0 5,204-18-
97-99 37,266 19,566 53 0 19,566-53-
98-00 52,555 18,B17 36 0 18,817-36-
99-01 30,518 14,362 47 0 14,362-47-
00-02 28,765 0 0 0
01-03 15,195 O O 0
02-04 11,373 0 0 0
03-05 12,250 0 0 0
04-06 76,818 406-1-136 0 542 1
05-07 83,902 406-0 138 0 544 1
06-08 87,719 3,186 4 248 0 2,938-3-
07-09 18,393 11,212 61 3,796 21 7,417-40-
08-10 12,707 13,631 107 4,675 37 8,956-70-
09-11 1,399 23,363 12,814 916 10,549-754-
10-12 41,208 16,596 40 60,320 146 43,724 106
11-13 67,273 14,792 22 59,439 88 44,647 66
12-14 83,172 367-O 51,190 62 51,557 62
13-15 60,636 27,086 45 6,229 10 20,856-34-
14-16 118,221 51,867 44 6,229 5 45,637-39-
FIVE-YEAR AVERAGE
12-16 111,296 32,001 29 34,452 31 2,451 2
Vill-52 Aec
13
AVISTA CORPORATION
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 406,954 88,856 22 260,647 64 171,791 42
1984 347,555 107,234 31 179,060 52 71,826 21
1985 207,925 87,452 42 125,051 60 37,599 18
1986 255,441 136,943 54 97,123 38 39,820-16-
1987 B20,355 187,449 23 237,854 29 50,405 6
1988 793,522 216,863 27 189,059 24 27,804-4-
1989 351,587 84,711 24 256,520 73 171,809 49
1990 119,621 39,646 33 96,649 81 57,003 48
1991 653,121 262,731 40 109,065 17 153,666-24-
1992 52,142 23,113 44 123,824 237 100,711 193
1993 230,035 56,476 25 306,263 133 249,787 109
1994 905,282 172,358 19 275,433 30 103,075 11
1995 640,315 138,016 22 150,779 24 12,763 2
1996 313,128 71,865 23 79,896 26 8,031 3
1997 1,263,920 311,299 25 135,655 11 175,644-14-
1998 1,810,877 311,997 17 128,242 7 183,755-10-
1999 833,837 134,383 16 189,891 23 55,509 7
2000 433,469 194,376 45 162,507 37 31,869-7-
2001 199,541 171,788 86 135,462 68 36,327-18-
2002 830,271 127,171 15 120,804 15 6,367-1-
2003 577,119 162,114 28 139,112 24 23,002-4-
2004 171,161 102,251 60 116,498 68 14,247 8
2005 886,336 39,987 5 48,488 5 8,502 1
2006 676,720 142,389 21 205,402 30 63,013 9
2007 568,908 47,993 8 118,520 21 70,527 12
2008 459,094 95,938 21 99,609 22 3,671 1
2009 465,752 95,246 20 185,628 40 90,382 19
2010 969,057 135,205 14 121,762 13 13,443-1-
2011 2,542,957 315,961 12 171,265 7 144,695-6-
2012 1,949,860 158,474 8 213,420 11 54,946 3
2013 1,660,668 41,464 2 0 41,464-2-
2014 709,593 122,669-17-10,343 1 133,013 19
2015 563,512 911,366 162 181,590 32 729,776-130-
2016 2,851,616 1,802,674 63 50,363 2 1,752,311-61-
TOTAL 26,521,250 6,853,120 26 5,021,784 19 1,831,335-7-
THREE-YEAR MOVING AVERAGES
83-B5 320,811 94,514 29 188,253 59 93,739 29
84-86 270,307 110,543 41 133,745 49 23,202 9
85-87 427,907 137,281 32 153,343 36 16,061 4
86-88 623,106 180,418 29 174,679 28 5,740-1-
pg Vlll-53 De Bgg 13
AVISTA CORPORATION
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 655,155 163,008 25 227,811 35 64,803 10
88-90 421,577 113,740 27 180,743 43 67,003 16
89-91 374,776 129,029 34 154,078 41 25,049 7
90-92 274,961 108,497 39 109,846 40 1,349 0
91-93 311,766 114,107 37 179,717 58 65,611 21
92-94 395,820 83,982 21 235,173 59 151,191 38
93-95 591,877 122,283 21 244,158 41 121,875 21
94-96 619,575 127,413 21 168,703 27 41,290 7
95-97 739,121 173,727 24 122,110 17 51,617-7-
96-98 1,129,308 231,720 21 114,598 10 117,123-10-
97-99 1,302,878 252,560 19 151,263 12 101,297-8-
98-00 1,026,061 213,585 21 160,214 16 53,372-5-
99-01 488,949 166,849 34 162,620 33 4,229-1-
00-02 487,760 164,445 34 139,591 29 24,854-5-
01-03 535,644 153,691 29 131,792 25 21,899-4-
02-04 526,184 130,512 25 125,471 24 5,041-1-
03-05 544,872 101,450 19 101,366 19 85-0
04-06 578,072 94,876 16 123,463 21 28,587 5
05-07 710,654 76,790 11 124,137 17 47,347 7
06-08 568,240 95,440 17 141,177 25 45,737 8
07-09 497,918 79,726 16 134,586 27 54,860 11
08-10 631,301 108,796 17 135,666 21 26,870 4
09-11 1,325,922 182,137 14 159,552 12 22,586-2-
10-12 1,820,625 203,213 11 168,816 9 34,398-2-
11-13 2,051,162 171,966 8 128,228 6 43,738-2-
12-14 1,440,040 25,756 2 74,588 5 48,832 3
13-15 977,924 276,720 28 63,978 7 212,742-22-
14-16 1,374,907 863,790 63 80,765 6 783,025-57-
FIVE-YEAR AVERAGE
12-1G 1,547,050 558,262 36 91,143 6 467,119-30-
Vill-54
D e 7 f 13
AVISTA CORPORATION
ACCOUNT 364 POLES,TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
R2GULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 374,004 82,563 22 257,969 69 175,406 47
1984 505,698 155,953 31 291,573 58 135,620 27
1985 524,189 220,471 42 218,113 42 2,358-0
1986 642,572 345,961 54 219,709 34 126,252-20-
1987 442,355 101,141 23 297,580 67 196,439 44
1988 443,166 121,116 27 112,589 25 8,527-2-
1989 319,768 59,984 19 178,482 56 118,498 37
1990 356,153 118,039 33 160,152 45 42,113 12
1991 350,257 140,144 40 93,255 27 46,889-13-
1992 366,017 162,243 44 173,192 47 10,949 3
1993 370,646 90,997 25 237,734 64 146,737 40
1994 436,978 83,197 19 240,938 55 157,741 36
1995 601,568 129,665 22 333,351 55 203,686 34
1996 887,940 203,787 23 226,563 26 22,776 3
1997 829,253 204,242 25 216,465 26 12,223 1
1998 770,737 132,791 17 349,964 45 217,173 28
1999 730,838 202,595 28 321,996 44 119,401 16
2000 670,237 329,601 49 275,561 41 54,040-8-
2001 306,069-291,299 95-229,700 75-61,599-20
2002 96,675 215,642 223 204,845 212 10,796-11-
2003 130,002 274,894 211 235,889 181 39,004-30-
2004 146,301 87,538 60 99,735 68 12,197 B
2005 121,328 286,651 236 59,885 49 226,7G6-187-
2006 447,952 596,167 133 186,671 42 409,496-91-
2007 245,704 466,606 190 177,048 72 289,558-118-
2008 294,588 1,113,938 378 177,066 60 936,872-318-
2009 226,413 1,364,944 603 188,974 83 1,175,970-519-
2010 312,503 810,100 259 255,801 82 554,299-177-
2011 494,267 1,980,755 401 263,224 53 1,717,532-347-
2012 1,551,487 1,402,781 90 74,766 5 1,328,016-86-
2013 1,063,036 1,296,893 122 9,738 1 1,287,155-121-
2014 1,339,893 1,586,086 118 7,310 1 1,578,776-118-
2015 710,655 1,876,947 264 30,068 4 1,846,879-260-
2016 522,626 146,287 28 0 146,287-28-
TOTAL 17,019,739 16,682,017 98 6,405,906 38 10,276,111-60-
THREE-YEAR MOVING AVERAGES
83-85 467,964 152,996 33 255,885 55 102,889 22
84-86 557,486 240,795 43 243,132 44 2,337 0
85-87 536,372 222,524 41 245,134 46 22,610 4
86-88 509,364 189,406 37 209,959 41 20,553 4
gggg pg Vill-55
D ce 8 13
AVISTA CORPORATION
ACCOUNT 364 POLES,TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 401,763 94,080 23 196,217 49 102,137 25
88-90 373,029 99,713 27 150,408 40 50,695 14
89-91 342,059 106,056 31 143,963 42 37,907 11
90-92 357,476 140,142 39 142,200 40 2,058 1
91-93 362,307 131,128 36 168,060 46 36,932 10
92-94 391,214 112,146 29 217,288 56 105,142 27
93-95 469,731 101,286 22 270,674 58 169,388 36
94-96 642,162 138,883 22 266,951 42 128,068 20
95-97 772,920 179,231 23 258,793 33 79,562 10
96-98 829,310 180,273 22 264,331 32 84,057 10
97-99 776,943 179,876 23 296,142 38 116,266 15
98-00 723,937 221,G62 31 315,840 44 94,178 13
99-01 365,002 274,498 75 275,752 76 1,254 0
00-02 153,614 278,847 182 236,702 154 42,145-27-
01-03 26,464-260,611 985-223,478 844-37,133-140
02-04 124,326 192,691 155 180,157 145 12,535-10-
03-05 132,544 216,361 163 131,836 99 84,524-64-
04-06 238,527 323,452 136 115,430 48 20B,022-87-
05-07 271,662 449,808 166 141,201 52 308,607-114-
06-08 329,415 725,570 220 180,262 55 545,308-166-
07-09 255,569 981,829 384 181,029 71 800,800-313-
08-10 277,835 1,096,327 395 207,280 75 889,047-320-
09-11 344,394 1,385,266 402 235,999 69 1,149,267-334-
10-12 786,086 1,397,879 178 197,930 25 1,199,949-153-
11-13 1,036,263 1,560,143 151 115,909 11 1,444,234-139-
12-14 1,318,139 1,428,587 108 30,605 2 1,397,982-106-
13-15 1,037,861 1,586,642 153 15,705 2 1,570,937-151-
14-16 857,725 1,203,106 140 12,459 1 1,190,647-139-
FIVE-YEAR AVERAGE
12-16 1,037,539 1,261,799 122 24,376 2 1,237,422-119-
Vill-56 Avista corporationDecembWWW%gg13
AVISTA CORPORATION
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 163,575 35,680 22 100,137 61 64,457 39
1984 243,384 75,098 31 191,873 79 116,775 48
1985 259,604 109,188 42 157,401 61 48,213 19
1986 551,745 297,311 54 170,466 31 126,845-23-
1987 362,824 82,936 23 235,296 65 152,360 42
1988 412,947 112,863 27 197,409 48 84,546 20
1989 360,920 67,703 19 233,186 65 165,483 46
1990 422,372 139,986 33 191,891 45 51,905 12
1991 306,712 122,721 40 159,449 52 36,728 12
1992 164,949 73,116 44 107,573 65 34,457 21
1993 223,354 54,836 25 233,101 104 178,265 80
1994 198,925 37,874 19 286,804 144 248,930 125
1995 191,011 41,171 22 321,185 168 280,014 147
1996 209,830 48,157 23 53,539 26 5,382 3
1997 305,524 75,250 25 217,874 71 142,624 47
1998 337,431 58,136 17 232,208 69 174,072 52
1999 491,689 137,601 28 308,574 63 170,973 35
2000 303,173 315,862 104 264,074 87 51,788-17-
2001 136,226 279,156 205 220,125 162 59,031-43-
2002 125,367 206,653 165 196,306 157 10,346-8-
2003 150,569 263,435 175 226,056 150 37,379-25-
2004 127,427 76,262 60 86,888 68 10,626 8
2005 59,925 168,646 281 58,793 98 109,853-1B3-
2006 312,278 400,030 128 116,061 37 283,970-91-
2007 152,704 380,009 249 169,155 111 210,854-138-
2008 293,842 874,044 297 233,884 80 640,161-218-
2009 244,866 967,898 395 170,316 70 797,582-326-
2010 563,810 1,234,180 219 226,267 40 1,007,913-179-
2011 499,424 1,271,181 255 320,946 64 950,235-190-
2012 427,073 453,643-106-38,649 9 492,292 115
2013 372 363,7BO 8,352 355,428-
2014 204,213 623,617 305 27,575 14 596,043-292-
2015 72,499 1,267,057 35,624 49 1,231,433-
2016 224,562 139,002 62 0 139,002-62-
TOTAL 9,105,126 9,946,796 109 5,797,036 64 4,149,760-46-
THREE-YEAR MOVING AVERAGES
83-85 222,188 73,322 33 149,804 67 76,482 34
84-86 351,578 160,532 46 173,247 49 12,714 4
85-87 391,391 163,145 42 187,721 48 24,576 6
86-88 442,505 164,370 37 201,057 45 36,687 8
I gggggy Vill-57 A rs 613
AVISTA CORPORATION
ACCOUNT 365 OVERHEAD CONDUCTOR5 AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 378,897 87,834 23 221,964 59 134,130 35
88-90 398,746 106,851 27 207,495 52 100,645 25
89-91 363,335 110,137 30 194,842 54 84,705 23
90-92 298,011 111,941 38 152,971 51 41,030 14
91-93 231,672 83,558 36 166,708 72 83,150 36
92-94 195,743 55,275 28 209,159 107 153,884 79
93-95 204,430 44,627 22 280,363 137 235,736 115
94-96 199,922 42,401 21 220,509 110 178,109 89
95-97 235,455 54,859 23 197,533 84 142,673 61
96-98 284,262 60,514 21 167,874 59 107,359 38
97-99 378,215 90,329 24 252,885 67 162,556 43
98-00 377,431 170,533 45 268,285 71 97,752 26
99-01 310,363 244,206 79 264,258 85 20,051 6
00-02 188,255 267,223 142 226,835 120 40,388-21-
01-03 137,387 249,748 182 214,162 156 35,585-26-
02-04 134,454 182,116 135 169,750 126 12,366-9-
03-05 112,640 169,448 150 123,912 110 45,535-40-
04-06 166,543 214,979 129 87,247 52 127,732-77-
05-07 174,969 316,228 181 114,669 66 201,559-115-
06-08 252,941 551,361 218 173,033 68 378,328-150-
07-09 230,471 740,650 321 191,118 83 549,532-238-
08-10 367,506 1,025,374 279 210,156 57 815,218-222-
09-11 436,033 1,157,753 266 239,177 55 918,576-211-
10-12 496,769 683,906 138 195,288 39 488,619-98-
11-13 308,957 393,773 127 122,649 40 271,124-88-
12-14 210,553 177,918 85 24,859 12 153,060-73-
13-15 92,362 751,485 814 23,850 26 727,635-788-
14-16 167,092 676,559 405 21,066 13 655,493-392-
FIVE-YEAR AVERAGE
12-16 185,744 387,963 209 22,040 12 365,923-197-
O_4WMARWÑOU VIII-58 13
AVISTA CORPORATION
ACCOUNTS 366 AND 367 UNDERGROUND CONDUIT,CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 21,661 26,138 121 189,828 876 163,690 756
1984 340,978 105,172 31 14,944 4 90,228-26-
1985 326,613 137,371 42 18,096 6 119,275-37-
1986 387,549 207,216 53 26,261 7 1B0,955-47-
1987 275,999 63,382 23 45,070 16 18,312-7-
1988 270,564 73,969 27 10,191 4 63,778-24-
1989 637,197 119,529 19 30,840 5 88,689-14-
1990 405,261 134,316 33 18,614 5 115,702-29-
1991 440,248 176,151 40 19,732 4 156,419-36-
1992 849,221 376,430 44 42,598 5 333,832-39-
1993 938,848 230,497 25 83,909 9 146,588-16-
1994 2,691,246 512,390 19 126,441 5 385,949-14-
1995 1,548,015 333,667 22 122,661 8 211,006-14-
1996 1,422,577 326,4B9 23 362,979 26 36,490 3
1997 1,149,848 283,204 25 78,293 7 204,911-18-
1998 1,515,425 261,093 17 96,715 6 164,378-11-
1999 2,267,633 226,617 10 112,607 5 114,010-5-
2000 546,679 115,266 21 96,368 18 18,899-3-
2001 277,497 101,872 37 80,330 29 21,542-B-
2002 373,819 75,413 20 71,637 19 3,776-1-
2003 365,379 96,134 26 82,494 23 13,640-4-
2004 419,860 251,186 60 286,184 68 34,999 8
2005 268,987 167,199 62 82,323 31 84,876-32-
2006 789,980 372,784 47 190,956 24 181,828-23-
2007 605,184 276,957 46 154,026 25 122,931-20-
2008 625,378 323,800 52 148,358 24 175,443-28-
2009 558,615 358,470 64 143,571 26 214,899-38-
2010 548,810 242,442 44 75,008 14 167,434-31-
2011 500,083 457,584 92 808,528 162 350,944 70
2012 813,009 256,542 32 129,442 16 127,100-16-
2013 538,482 249,983 46 1,107 0 248,876-46-
2014 395,816 236,724 60 2 0 236,722-60-
2015 202,777 1,062,849 524 21,097 10 1,041,752-514-
2016 240,914 1,173,009 487 0 1,173,009-487-
TOTAL 23,560,154 9,411,844 40 3,771,208 16 5,640,636-24-
THREE-YEAR MOVING AVERAGES
83-85 229,751 89,560 39 74,289 32 15,271-7-
84-86 351,713 149,920 43 19,767 6 130,153-37-
85-B7 330,054 135,990 41 29,809 9 106,181-32-
86-88 311,371 114,856 37 27,174 9 87,682-28-
gggg pg Vill-59 Avista corporationDecemgggggggg13
AVISTA CORPORATION
ACCOUNTS 366 AND 367 UNDERGROUND CONDUIT,CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 394,587 85,627 22 28,700 7 56,926-14-
88-90 437,674 109,271 25 19,882 5 89,390-20-
89-91 494,235 143,332 29 23,062 5 120,270-24-
90-92 564,910 228,966 41 26,981 5 201,984-36-
91-93 742,772 261,026 35 48,746 7 212,280-29-
92-94 1,493,105 373,106 25 84,316 6 288,790-19-
93-95 1,726,036 358,851 21 111,004 6 247,848-14-
94-96 1,887,279 390,849 21 204,027 11 186,B22-10-
95-97 1,373,480 314,453 23 187,978 14 126,476-9-
96-98 1,362,617 290,262 21 179,329 13 110,933-8-
97-99 1,644,302 256,971 16 95,872 6 161,100-10-
98-00 1,443,246 200,992 14 101,896 7 99,096-7-
99-01 1,030,603 147,918 14 96,435 9 51,484-5-
00-02 399,332 97,517 24 82,778 21 14,739-4-
01-03 338,898 91,140 27 78,154 23 12,986-4-
02-04 386,353 140,911 36 146,772 38 5,861 2
03-05 351,409 171,506 49 150,334 43 21,173-6-
04-06 492,942 263,723 53 186,488 38 77,235-16-
05-07 554,717 272,314 49 142,435 26 129,879-23-
06-08 673,514 324,514 48 164,447 24 160,067-24-
07-09 596,392 319,742 54 148,652 25 171,091-29-
08-10 577,601 308,237 53 122,312 21 185,925-32-
09-11 535,836 352,832 66 342,369 64 10,463-2-
10-12 620,634 318,856 51 337,659 54 18,803 3
11-13 617,191 321,370 52 313,025 51 8,344-1-
12-14 582,436 247,750 43 43,517 7 204,233-35-
13-15 379,025 516,519 136 7,402 2 509,117-134-
14-16 279,836 824,194 295 7,033 3 817,161-292-
FIVE-YEAR AVERAGE
12-16 438,200 595,821 136 30,329 7 565,492-129-
Vlll-60 AeceSc4
13
AVISTA CORPORATION
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
1983 552,785 120,665 22 66,798 12 53,867-10-
1984 842,194 259,750 31 188,066 22 71,684-9-
1985 573,594 241,250 42 170,605 30 70,645-12-
1986 1,041,100 560,385 54 193,221 19 367,164-35-
1987 617,403 140,924 23 73,002 12 67,922-11-
1988 604,312 165,207 27 80,085 13 85,122-14-
1989 627,212 117,655 19 249,033 40 131,378 21
1990 523,294 173,435 33 73,822 14 99,613-19-
1991 600,628 240,321 40 51,513 9 188,808-31-
1992 745,819 330,596 44 26,651 4 303,945-41-
1993 724,649 177,909 25 36,395 5 141,514-20-
1994 588,290 112,005 19 54,859 9 57,146-10-
1995 775,265 167,104 22 452,923 58 285,819 37
1996 714,361 163,950 23 182,273 26 18,323 3
1997 893,941 220,175 25 235,485 26 15,310 2
1998 850,524 146,537 17 74,759 9 71,778-8-
1999 714,259 99,557 14 310,693 43 211,136 30
2000 998,381 318,031 32 265,888 27 52,143-5-
2001 836,857 281,073 34 221,637 26 59,437-7-
2002 533,011 208,072 39 197,654 37 10,417-2-
2003 617,809 265,244 43 227,609 37 37,635-6-
2004 752,143 449,706 60 512,365 68 62,659 8
2005 898,859 16,979-2-19,096 2 36,075 4
2006 1,423,953 80,863-6-19,541 1 100,404 7
2007 1,249,685 294,653-24-44,778 4 339,431 27
2008 1,395,472 66,154-5-24,337 2 90,491 6
2009 2,091,011 354,591 17 37,280 2 317,312-15-
2010 1,944,379 493,691 25 85,850 4 407,841-21-
2011 2,970,698 40,168-1-48,056 2 88,224 3
2012 3,356,824 396,162-12-42,894 1 439,056 13
2013 1,938,563 92,323-5-2,985 0 95,309 5
2014 134,901 3,968-3-0 3,968 3
2015 132,263 318,080 240 4,797 4 313,283-237-
2016 123,226 685,830 557 0 685,830-557-
TOTAL 33,387,665 5,820,472 17 4,274,950 13 1,545,523-5-
THREE-YEAR MOVING AVERAGES
83-85 656,191 207,222 32 141,823 22 65,399-10-
84-86 818,963 353,795 43 183,964 22 169,831-21-
85-87 744,032 314,186 42 145,609 20 168,577-23-
86-88 754,272 288,839 38 115,436 15 173,403-23-
Vill-61 DAece
9 (13
AVISTA CORPORATION
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 616,309 141,262 23 134,040 22 7,222-1-
88-90 584,939 152,099 26 134,313 23 17,786-3-
89-91 583,711 177,137 30 124,789 21 52,348-9-
90-92 623,247 248,117 40 50,662 8 197,455-32-
91-93 690,365 249,609 36 38,186 6 211,422-31-
92-94 686,253 206,837 30 39,302 6 167,535-24-
93-95 696,068 152,339 22 181,392 26 29,053 4
94-96 692,639 147,686 21 230,018 33 82,332 12
95-97 794,523 183,743 23 290,227 37 106,484 13
96-98 819,609 176,887 22 164,172 20 12,715-2-
97-99 819,575 155,423 19 206,979 25 51,556 6
98-00 854,388 188,042 22 217,113 25 29,072 3
99-01 849,832 232,887 27 266,073 31 33,185 4
00-02 789,416 269,059 34 228,393 29 40,666-5-
01-03 662,559 251,463 38 215,633 33 35,830-5-
02-04 634,321 307,674 49 312,543 49 4,869 1
03-05 756,270 232,657 31 253,023 33 20,366 3
04-06 1,024,985 117,288 11 183,667 18 66,379 6
05-07 1,190,832 130,832-11-27,805 2 158,637 13
06-08 1,356,370 147,224-11-29,552 2 176,775 13
07-09 1,578,723 2,072-0 35,465 2 37,537 2
08-10 1,810,287 260,709 14 49,155 3 211,554-12-
09-11 2,335,363 269,371 12 57,062 2 212,310-9-
10-12 2,757,300 19,120 1 58,933 2 39,813 1
11-13 2,755,362 176,218-6-31,312 1 207,529 8
12-14 1,810,096 164,151-9-15,293 1 179,444 10
13-15 735,242 73,930 10 2,594 0 71,335-10-
14-16 130,130 333,314 256 1,599 1 331,715-255-
FIVE-YEAR AVERAGE
12-16 1,137,155 102,291 9 10,135 1 92,156-B-
D f13
AVISTA CORPORATION
ACCOUNTS 369.1,369.2 AND 369.3 UNDERGROUND AND OVERHEAD SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 88,578 19,434 22 10,796 12 8,638-10-
1984 94,280 29,043 31 4,868 5 24,175-26-
1985 117,469 49,406 42 4,990 4 44,416-38-
1986 111,532 59,462 53 18,583 17 40,879-37-
1987 129,889 29,668 23 20,939 16 8,729-7-
1988 128,304 35,074 27 3,935 3 31,139-24-
1989 303,351 56,904 19 3,207 1 53,697-18-
1990 147,439 48,865 33 87,822 60 38,957 26
1991 63,490 25,403 40 4,149 7 21,254-33-
1992 83,581 37,048 44 22,807 27 14,241-17-
1993 52,749 12,950 25 59,271 112 46,321 BB
1994 66,361 12,635 19 32,299 49 19,664 30
1995 63,584 13,705 22 96,170 151 82,465 130
1996 105,424 24,195 23 26,900 26 2,705 3
1997 113,339 27,915 25 71,350 63 43,435 38
1998 196,924 33,928 17 38,855 20 4,927 3
1999 135,292 82,917 61 96,217 71 13,300 10
2000 96,211 98,490 102 82,342 86 16,148-17-
2001 59,445 87,045 146 68,638 115 18,407-31-
2002 63,820 64,437 101 61,211 96 3,226-5-
2003 79,697 82,142 103 70,487 88 11,655-15-
2004 78,561 46,989 60 53,536 68 6,547 B
2005 89,912 223,399 248 83,844 93 139,555-155-
2006 142,244 196,928 138 101,137 71 95,791-67-
2007 130,868 191,748 147 108,433 83 83,315-64-
2008 101,423 278,992 275 68,172 67 210,820-208-
2009 76,668 257,495 336 50,942 66 206,553-269-
2010 83,212 210,961 254 117,312 141 93,650-113-
2011 74,876 173,099 231 178,769 239 5,670 8
2012 91,206 121,400 133 11,986 13 109,415-120-
2013 6,504 56,638 871 161 2 56,477-868-
2014 49,347 183,934 373 0 183,934-373-
2015 50,621 84,475 167 1,093 2 83,381-165-
2016 72,338 1,247 2 0 1,247-2-
TOTAL 3,348,540 2,957,969 88 1,661,220 50 1,296,750-39-
THREE-YEAR MOVING AVERAGES
83-85 100,109 32,628 33 6,885 7 25,743-26-
84-86 107,760 45,970 43 9,480 9 36,490-34-
85-87 119,630 46,179 39 14,837 12 31,341-26-
86-88 123,242 41,401 34 14,486 12 26,916-22-
ggg pg Vlfi-63 Avista corporationDecem68ggg9ggg13
AVISTA CORPORATION
ACCOUNTS 369.1,369.2 AND 369.3 UNDERGROUND AND OVERHEAD SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 187,181 40,549 22 9,360 5 31,188-17-
88-90 193,031 46,948 24 31,655 16 15,293-8-
89-91 171,427 43,724 26 31,726 19 11,998-7-
90-92 98,170 37,105 38 38,259 39 1,154 1
91-93 66,607 25,134 38 28,742 43 3,609 5
92-94 67,564 20,878 31 38,126 56 17,248 26
93-95 60,898 13,097 22 62,580 103 49,483 81
94-96 78,457 16,845 21 51,790 66 34,945 45
95-97 94,116 21,938 23 64,807 69 42,868 46
96-98 138,562 28,679 21 45,702 33 17,022 12
97-99 148,518 48,253 32 68,807 46 20,554 14
98-00 142,809 71,778 50 72,471 51 693 0
99-01 96,983 89,484 92 82,399 B5 7,085-7-
00-02 73,159 83,324 114 70,730 97 12,594-17-
01-03 67,654 77,875 115 66,779 99 11,096-16-
02-04 74,026 64,523 87 61,745 83 2,778-4-
03-05 82,723 117,510 142 69,289 84 48,221-58-
04-06 103,572 155,772 150 79,506 77 76,266-74-
05-07 121,008 204,025 169 97,804 81 106,220-88-
06-08 124,845 222,556 178 92,580 74 129,975-104-
07-09 102,987 242,745 236 75,849 74 166,896-162-
08-10 87,101 249,149 286 78,808 90 170,341-196-
09-11 78,252 213,852 273 115,674 148 98,178-125-
10-12 83,098 16B,487 203 102,689 124 65,798-79-
11-13 57,528 117,046 203 63,639 111 53,407-93-
12-14 49,019 120,658 246 4,049 8 116,609-238-
13-15 35,491 108,349 305 418 1 107,931-304-
14-16 57,435 89,885 156 364 1 89,521-156-
FIVE-YEAR AVERAGE
12-16 54,003 89,539 166 2,648 5 86,891-161-
WHwMkmin Vlll-64 DAe
e 9 3
AVISTA CORPORATION
ACCOUNTS 370.1,370.2 AND 370.3 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 496,701 108,425 22 11,254 2 97,171-20-
1984 123,787 38,151 31 6,734 5 31,417-25-
1985 38,195 16,064 42 16-0 16,080-42-
1986 366,801 0 5,865 2 5,865 2
1987 104,873 0 3,394 3 3,394 3
1988 78,770 0 3,602 5 3,602 5
1989 43,545 8,168 19 4,029 9 4,139-10-
1990 56,298 18,659 33 5,344 9 13,315-24-
1991 31,467 12,591 40 2,798 9 9,793-31-
1992 148 66 45 491 332 425 287
1993 127 31 24 475 374 444 350
1994 19 4 21 4,486 4,482
1995 267,982 57,762 22 45,907 17 11,855-4-
1996 366,547 84,125 23 93,527 26 9,402 3
1997 199,959 49,249 25 31,901 16 17,348-9-
1998 204,169 35,176 17 9,661 5 25,515-12-
1999 576,124 23,781 4 42,104 7 18,323 3
2000 600,705 43,098 7 36,032 6 7,066-1-
2001 404,457 38,090 9 30,035 7 8,055-2-
2002 318,412 28,197 9 26,785 8 1,412-0
2003 403,219 35,945 9 30,845 B 5,100-1-
2004 368,406 220,335 60 251,035 68 30,700 8
2005 2,664,407 5,543-0 0 5,543 0
2006 1,906,944 14,941 1 0 14,941-1-
2007 2,421,734 7,761-0 762 0 8,523 0
2008 489,066 76,904 16 101,157 21 24,253 5
2009 939,786 868 0 6,833 1 5,965 1
2010 300,610 0 0 0
2011 1,033,158 2,624-0 9,177 1 11,801 1
2012 606,236 6,424 1 0 6,424-1-
2013 661,148 4,680 1 0 4,680-1-
2014 769,440 13,759-2-1 0 13,760 2
2015 42,081 90,127 214 1,723 4 88,404-210-
2016 78,259 189,215 242 0 189,215-242-
TOTAL 16,963,581 1,171,389 7 765,942 5 405,447-2-
THREE-YEAR MOVING AVERAGES
83-85 219,561 54,213 25 5,991 3 48,223-22-
84-86 176,261 18,072 10 4,194 2 13,877-8-
85-87 169,956 5,355 3 3,081 2 2,274-1-
86-88 183,481 0 4,287 2 4,287 2
IMUFladog VIll-65 Oc 6 13
AVISTA CORPORATION
ACCOUNTS 370.1,370.2 AND 370.3 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 75,729 2,723 4 3,675 5 952 1
88-90 59,538 8,942 15 4,325 7 4,617-8-
89-91 43,770 13,139 30 4,057 9 9,082-21-
90-92 29,304 10,439 36 2,878 10 7,561-26-
91-93 10,581 4,229 40 1,255 12 2,975-28-
92-94 98 34 34 1,817 1,784
93-95 89,376 19,266 22 16,956 19 2,310-3-
94-96 211,516 47,297 22 47,973 23 676 O
95-97 278,163 63,712 23 57,112 21 6,600-2-
96-98 256,892 56,183 22 45,030 18 11,154-4-
97-99 326,751 36,069 11 27,889 9 8,180-3-
98-00 460,333 34,01B 7 29,266 6 4,753-1-
99-01 527,095 34,990 7 36,057 7 1,067 0
00-02 441,191 36,462 B 30,951 7 5,511-1-
01-03 375,363 34,077 9 29,222 8 4,856-1-
02-04 363,346 94,826 26 102,888 28 8,063 2
03-05 1,145,344 83,579 7 93,960 8 10,381 1
04-06 1,646,586 76,578 5 83,678 5 7,101 0
05-07 2,331,028 546 O 254 0 292-0
06-08 1,605,915 28,028 2 33,973 2 5,945 0
07-09 1,283,529 23,337 2 36,251 3 12,914 1
08-10 576,487 25,924 4 35,997 6 10,073 2
09-11 757,851 585-0 5,337 1 5,922 1
10-12 646,668 1,267 0 3,059 0 1,792 0
11-13 766,847 2,827 0 3,059 0 232 0
12-14 678,941 885-0 0 885 0
13-15 490,890 27,016 6 575 0 26,441-5-
14-16 296,593 88,528 30 575 0 87,953-30-
FIVE-YEAR AVERAGE
12-16 431,433 55,338 13 345 0 54,993-13-
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AVISTA CORPORATION
ACCOUNTS 373.1,373.2,373.3,373.4 AND 373.5 STREET LIGHTING AND SIGNAL
SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 928,05B 201,154 22 34,518 4 166,636-18-
1984 270,823 83,519 31 16,593 6 66,926-25-
1985 466,915 196,404 42 14,841 3 181,563-39-
1986 353,.680 191,000 54 14,929 4 176,071-50-
1987 186,256 42,479 23 27,106 15 15,373-8-
1988 100,778 27,586 27 21,850 22 5,736-6-
1989 71,146 13,346 19 20,465 29 7,119 10
1990 81,080 26,872 33 24,361 30 2,511-3-
1991 88,279 35,322 40 21,881 25 13,441-15-
1992 90,559 40,141 44 31,464 35 8,677-10-
1993 85,693 21,038 25 30,547 36 9,509 11
1994 133,446 25,411 19 37,239 28 11,828 9
1995 145,300 31,319 22 20,196 14 11,123-B-
1996 94,240 21,628 23 24,046 26 2,418 3
1997 129,716 31,948 25 21,061 16 10,887-8-
1998 98,349 16,944 17 47,409 48 30,465 31
1999 140,408 25,690 18 30,801 22 5,111 4
2000 101,174 31,528 31 26,359 26 5,169-5-
2001 71,594 27,864 39 21,972 31 5,892-8-
2002 73,730 20,627 28 19,595 27 1,033-1-
2003 87,292 26,295 30 22,564 26 3,731-4-
2004 64,238 38,462 60 43,821 68 5,359 8
2005 30,975 69,534 224 32,864 106 36,671-118-
2006 217,118 132,311 61 25,823 12 106,488-49-
2007 139,815 111,113 79 41,454 30 69,659-50-
2008 89,849 94,127 105 9,829 11 84,298-94-
2009 105,899 167,537 158 18,516 17 149,021-141-
2010 78,012 108,628 139 32,827 42 75,801-97-
2011 90,626 82,418 91 14,610 16 67,808-75-
2012 118,828 70,125 59 2,080 2 68,045-57-
2013 83,957 67,781 81 3,050 4 64,731-77-
2014 121,568 59,265 49 0 59,265-49-
2015 441,736 74,384 17 0 74,384-17-
2016 1,363,099 504 0 0 504-O
TOTAL 6,744,235 2,214,305 33 754,670 11 1,459,635-22-
THREE-YEAR MOVING AVERAGES
83-85 555,265 160,359 29 21,984 4 138,375-25-
84-86 363,806 156,974 43 15,454 4 141,520-39-
85-87 335,617 143,294 43 18,959 6 124,336-37-
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AVISTA CORPORATION
ACCOUNTS 373.1,373.2,373.3,373.4 AND 373.5 STREET LIGHTING AND SIGNAL
SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
THREE-YEAR MOVING AVERAGES
86-88 213,571 87,022 41 21,295 10 65,727-31-
87-89 119,393 27,804 23 23,140 19 4,663-4-
88-90 84,335 22,601 27 22,225 26 376-0
89-91 80,168 25,180 31 22,236 28 2,944-4-
90-92 86,639 34,112 39 25,902 30 8,210-9-
91-93 88,177 32,167 36 27,964 32 4,203-5-
92-94 103,233 28,863 28 33,083 32 4,220 4
93-95 121,480 25,923 21 29,327 24 3,405 3
94-96 124,329 26,119 21 27,160 22 1,041 1
95-97 123,085 28,298 23 21,768 18 6,531-5-
96-98 107,435 23,507 22 30,839 29 7,332 7
97-99 122,825 24,861 20 33,090 27 8,230 7
98-00 113,310 24,721 22 34,856 31 10,136 9
99-01 104,392 28,361 27 26,377 25 1,983-2-
00-02 82,166 26,673 32 22,642 28 4,031-5-
01-03 77,539 24,929 32 21,377 28 3,552-5-
02-04 75,087 28,461 38 28,660 38 198 0
03-05 60,835 44,764 74 33,0B3 54 11,681-19-
04-06 104,110 80,102 77 34,169 33 45,933-44-
05-07 129,302 104,319 81 33,380 26 70,939-55-
06-08 148,927 112,517 76 25,702 17 86,815-58-
07-09 111,854 124,259 111 23,266 21 100,993-90-
08-10 91,253 123,431 135 20,391 22 103,040-113-
09-11 91,512 119,528 131 21,984 24 97,543-107-
10-12 95,822 87,057 91 16,506 17 70,551-74-
11-13 97,804 73,442 75 6,580 7 66,862-68-
12-14 108,118 65,724 61 1,710 2 64,014-59-
13-15 215,753 67,143 31 1,017 0 66,127-31-
14-16 642,134 44,718 7 0 44,718-7-
FIVE-YEAR AVERAGE
12-16 425,837 54,412 13 1,026 0 53,386-13-
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AVISTA CORPORATION
ACCOUNT 390 .1 STRUCTURES AND IMPROVEMENTS -COMPANY
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 2,971 0 0 0
1984 10,275 786 8 0 786-8-
1985 13,317 219 2 100 1 119-1-
1986 5,247 1,578 30 0 1,578-30-
1987 10,217 41 0 0 41-0
1988 3,975 142 4 0 142-4-
1989 316 O 0 0
1990
1991 11,026 0 0 0
1992 21,748 21,748-
1993 4,643 4,643-
1994 24,156 0 0 0
1995 27,429 0 0 0
1996
1997
1998
1999
2000 98,971 0 0 0
2001 2,497 0 0 0
2002 27,309 0 0 0
2003 29,106 0 0 0
2004
2005
2006 3,038 0 0 0
2007
2008 11,753 0 0 0
2009 1,290 0 0 0
2010 32,336 0 0 0
2011 21,099 0 0 0
2012 387 1,084 280 0 1,084-280-
2013 -25,548 0 0 0
2014 15,705 0 0 0
2015 49,559 0 0 0
2016 10,014 421 4 0 421-4-
TOTAL 437,540 30,663 7 100 0 30,562-7-
THREE-YEAR MOVING AVERAGES
83-85 8,854 335 4 33 0 302-3-
84-86 9,613 861 9 33 0 828-9-
85-87 9,594 613 6 33 0 579-6-
86-88 6,480 5B7 9 O 587-9-
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 4,836 61 1 0 61-l-
88-90 1,430 47 3 0 47-3-
89-91 3,781 0 0 0
90-92 3,675 7,249 197 O 7,249-197-
91-93 3,675 8,797 239 0 8,797-239-
92-94 8,052 8,797 109 0 8,797-109-
93-95 17,195 1,548 9 0 1,548-9-
94-96 17,195 0 0 0
95-97 9,143 0 0 0
96-98
97-99
98-00 32,990 0 0 0
99-01 33,823 0 0 0
00-02 42,926 O 0 0
01-03 19,638 O 0 0
02-04 18,805 0 0 0
03-05 9,702 0 0 0
04-06 1,013 0 0 0
05-07 1,013 0 0 0
06-08 4,930 0 0 0
07-09 4,348 0 0 0
08-10 15,126 0 0 0
09-11 18,242 0 0 0
10-12 17,940 361 2 0 361-2-
11-13 15,678 361 2 0 361-2-
12-14 13,880 361 3 0 361-3-
13-15 30,270 0 0 0
14-16 25,092 140 1 0 140-1-
FIVE-YEAR AVERAGE
12-16 20,242 301 1 0 301-1-
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GAS PLANT
BanaeMFAaming vili-71 13
AVISTA CORPORATION
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 6,228 O 0 0
2000 18,033 0 0 0
2001 1,458-0 0 0
2002 1,146 0 0 0
2003 3,963 0 0 0
2004 4,222 694 16 46 1 648-15-
2005
2006 9,892 6,077-61-O 6,077 Gl
2007 2,594 1,984 77 0 1,984-77-
2008 420 420-
2009
2010
2011 64,480 0 0 0
2012 636 0 0 0
2013 21,897 0 0 0
2014 22,428 0 0 0
2015 3,710 0 0 0
2016 4 ,154 0 0 0
TOTAL 161,925 2,979-2-46 0 3,025 2
THREE-YEAR MOVING AVERAGES
99-01 7,601 0 0 0
00-02 5,907 0 0 0
01-03 1,217 O O O
02-04 3,110 231 7 15 0 216-7-
03-05 2,728 231 8 15 1 216-B-
04-06 4,704 1,794-38-15 0 1,810 38
05-07 4,162 1,364-33-0 1,364 33
06-08 4,162 1,224-29-0 1,224 29
07-09 865 801 93 0 801-93-
08-10 140 140-
09-11 21,493 0 0 0
10-12 21,705 0 0 0
11-13 29,004 0 0 0
12-14 14,987 0 0 0
pg Vill-72 Avista corporation
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AVISTA CORPORATION
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
13-15 16,012 0 0 0
14-16 10,097 0 0 0
FIVE-YEAR AVERAGE
12-16 10,565 0 0 0
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AVISTA CORPORATION
ACCOUNT 376 MAINS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 22,213 9,164 41 5,254 24 3,910-18-
1984 3,712 2,383 64 22,140 596 19,757 532
1985 16,998 7,228 43 4,698 28 2,530-15-
1986 43,243 13,585 31 859-2-14,444-33-
1987 4,214 3,507 83 601 14 2,906-69-
1988 69,993 16,829 24 2,227 3 14,602-21-
1989 44,598 11,866 27 979 2 10,887-24-
1990 29,035 676 2 1,733 6 1,057 4
1991 9,526 3,820 40 218 2 3,602-38-
1992 64,540 16,770 26 102,936 159 86,166 134
1993 50,674 50,124 99 186 0 49,938-99-
1994 20,777 60,001 289 28,235 136 31,766-153-
1995 92,411 100,746 109 1,354 1 99,392-108-
1996 65,109 84,570 130 5,127 8 79,444-122-
1997 159,349 110,935 70 16,506 10 94,429-59-
1998 546,464 91,528 17 13,437 2 78,091-14-
1999 419,581 48,661 12 51,309 12 2,648 1
2000 161,384 113,541 70 6,540 4 107,000-66-
2001 99,410 51,686 52 60,901 61 9,215 9
2002 181,319 41,379 23 4,016 2 37,363-21-
2003 194,539 54,688 28 2,529 1 52,160-27-
2004 163,695 38,665 24 723 0 37,942-23-
2005 187,536 51,601 28 0 51,601-28-
2006 881,956 125,862 14 179 0 125,682-14-
2007 576,120 178,583 31 0 178,583-31-
2008 791,997 256,750 32 24,972 3 231,778-29-
2009 469,915 223,918 48 4,767 1 219,151-47-
2010 512,040 202,023 39 2,396 0 199,627-39-
2011 466,550 152,425 33 508 0 151,917-33-
2012 594,414 126,287 21 0 126,287-21-
2013 2,750,709 190,426 7 0 190,426-7-
2014 1,969,013 497,590 25 0 497,590-25-
2015 1,390,887 314,912 23 0 314,912-23-
2016 1,665,978 478,274 29 O 478,274-29-
TOTAL 14,719,897 3,731,004 25 363,612 2 3,367,391-23-
THREE-YEAR MOVING AVERAGES
83-85 14,308 6,258 44 10,697 75 4,439 31
84-86 21,318 7,732 36 8,660 41 928 4
85-87 21,485 8,107 38 1,480 7 6,627-31-
86-88 39,150 11,307 29 656 2 10,651-27-
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AVISTA CORPORATION
ACCOUNT 376 MAINS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 39,602 10,734 27 1,269 3 9,465-24-
88-90 47,875 9,790 20 1,646 3 8,144-17-
89-91 27,720 5,454 20 977 4 4,477-16-
90-92 34,367 7,089 21 34,962 102 27,874 81
91-93 41,580 23,571 57 34,447 83 10,875 26
92-94 45,330 42,298 93 43,786 97 1,487 3
93-95 54,621 70,290 129 9,925 18 60,365-111-
94-96 59,432 81,772 138 11,572 19 70,201-118-
95-97 105,623 98,750 93 7,662 7 91,088-86-
96-98 256,974 95,678 37 11,690 5 83,988-33-
97-99 375,132 83,708 22 27,084 7 56,624-15-
98-00 375,810 84,577 23 23,762 6 60,814-16-
99-01 226,792 71,296 31 39,583 17 31,713-14-
00-02 147,371 68,869 47 23,819 16 45,050-31-
01-03 158,422 49,251 31 22,482 14 26,769-17-
02-04 179,851 44,911 25 2,423 1 42,488-24-
03-05 181,923 48,318 27 1,084 1 47,234-26-
04-06 411,062 72,042 18 301 0 71,742-17-
05-07 548,537 118,682 22 60 0 118,622-22-
06-08 750,024 187,065 25 8,384 1 178,681-24-
07-09 612,677 219,750 36 9,913 2 209,837-34-
08-10 591,317 227,564 38 10,711 2 216,852-37-
09-11 482,835 192,789 40 2,557 1 190,232-39-
10-12 524,334 160,245 31 968 0 159,277-30-
11-13 1,270,557 156,379 12 169 0 156,210-12-
12-14 1,771,378 271,434 15 0 271,434-15-
13-15 2,036,870 334,309 16 0 334,309-16-
14-16 1,675,292 430,259 26 0 430,259-26-
FIVE-YEAR AVERAGE
12-16 1,674,200 321,498 19 O 321,498-19-
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AVISTA CORPORATION
ACCOUNTS 378,379 AND 385 -MEASURING AND REGULATING EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
1983 9,292 1,342 14 1,167 13 175-2-
1984 2,121 0 0 0
1985 579 0 636 110 636 110
1986 1,618 575 36 995 61 420 26
1987 442 0 0 0
1988
1989 1,922 512 27 0 512-27-
1990 34,306 276 1 0 276-1-
1991
1992 1,455 1,303 90 0 1,303-90-
1993
1994 3,404 9,832 289 0 9,832-289-
1995 9,961 7,590 76 0 7,590-76-
1996 2,739 2,845 104 202 7 2,643-96-
1997 21,883 1,706 8 0 1,706-8-
1998 115,442 9,214 8 0 9,214-8-
1999 33,832 5,775 17 0 5,775-17-
2000 174,989 2,615 1 0 2,615-1-
2001 129,262 2,972 2 0 2,972-2-
2002 25,620 2,307 9 5 0 2,302-9-
2003 42,200 4,767 11 84 0 4,683-11-
2004 34,200 5,611 16 621 2 4,990-15-
2005 24,210 0 0 0
2006 35,710 9,926 28 0 9,926-28-
2007 60,356 6,939 11 0 6,939-11-
2008 66,025 8,978 14 0 8,978-14-
2009 34,417 4,388 13 0 4,388-13-
2010 308,685 38,072 12 0 38,072-12-
2011 193,602 33,445 17 0 33,445-17-
2012 74,151 2,727 4 0 2,727-4-
2013 147,567 870 1 0 870-1-
2014 145,702 7,693 5 0 7,693-5-
2015 82,307 17,687 21 0 17,687-21-
2016 51,786 84,066 162 0 84,066-162-
TOTAL 1,869,783 274,031 15 3,711 0 270,321-14-
THREE-YEAR MOVING AVERAGES
83-85 3,997 447 11 601 15 154 4
84-86 1,439 192 13 544 38 352 24
85-87 880 192 22 544 62 352 40
86-88 687 192 28 332 48 140 20
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AVISTA CORPORATION
ACCOUNTS 378,379 AND 385 -MEASURING AND REGULATING EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 788 171 22 0 171-22-
88-90 12,076 263 2 0 263-2-
89-91 12,076 263 2 0 263-2-
90-92 11,920 526 4 0 526-4-
91-93 485 434 90 0 434-90-
92-94 1,620 3,712 229 0 3,712-229-
93-95 4,455 5,807 130 0 5,807-130-
94-96 5,368 6,756 126 67 1 6,688-125-
95-97 11,527 4,047 35 67 1 3,979-35-
96-98 46,688 4,58B 10 67 0 4,521-10-
97-99 57,052 5,565 10 0 5,565-10-
98-00 108,088 5,868 5 0 5,868-5-
99-01 112,694 3,787 3 0 3,787-3-
00-02 109,957 2,631 2 2 0 2,629-2-
01-03 65,694 3,348 5 30 0 3,319-5-
02-04 34,007 4,228 12 237 1 3,991-12-
03-05 33,537 3,459 10 235 1 3,224-10-
04-06 31,373 5,179 17 207 1 4,972-16-
05-07 40,092 5,622 14 0 5,622-14-
06-08 54,030 8,614 16 0 8,614-16-
07-09 53,599 6,768 13 0 6,768-13-
08-10 136,376 17,146 13 0 17,146-13-
09-11 178,901 25,301 14 0 25,301-14-
10-12 192,146 24,748 13 O 24,74B-13-
11-13 138,440 12,347 9 O 12,347-9-
12-14 122,473 3,764 3 0 3,764-3-
13-15 125,192 8,750 7 0 8,750-7-
14-16 93,265 36,482 39 0 36,482-39-
FIVE-YEAR AVERAGE
12-16 100,303 22,609 23 0 22,609-23-
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AVISTA CORPORATION
ACCOUNT 380 SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 63,547 26,221 41 2,829 4 23,392-37-
1984 41,025 26,329 64 654 2 25,675-63-
1985 44,682 19,001 43 841 2 18,160-41-
1986 52,137 16,854 32 575 1 16,279-31-
1987 26,011 25,215 97 4,820 19 20,395-78-
1988 48,155 11,506 24 101 0 11,405-24-
1989 55,875 14,866 27 314 1 14,552-26-
1990 360,279 20,627 6 0 20,627-6-
1991 23,558 9,533 40 275-1-9,808-42-
1992 91,294 23,722 26 783 1 22,939-25-
1993 49,957 0 718 1 718 1
1994 77,927 0 0 0
1995 89,378 62,164 70 5,326 6 56,838-64-
1996 98,677 42,177 43 7,267 7 34,910-35-
1997 157,715 60,783 39 3,237 2 57,546-36-
1998 563,462 56,355 10 3,104 1 53,251-9-
1999 321,828 82,948 26 5,092 2 77,856-24-
2000 334,216 68,484 20 1,359 0 67,124-20-
2001 238,166 61,749 26 12,657 5 49,091-21-
2002 375,026 48,197 13 926 0 47,271-13-
2003 237,926 93,187 39 1,970 1 91,218-38-
2004 407,880 99,900 24 1,780 0 98,120-24-
2005 1,059,454 81,462 8 0 81,462-8-
2006 1,363,689 105,724 8 3 0 105,721-B-
2007 371,772 57,908 16 0 57,908-16-
2008 473,537 222,979 47 6,736 1 216,243-46-
2009 634,002 113,051 18 5,879 1 107,172-17-
2010 591,714 210,354 36 14,856 3 195,498-33-
2011 423,057 262,632 62 10,167 2 252,465-60-
2012 343,250 95,414 28 0 95,414-28-
2013 242,218 30,027 12 0 30,027-12-
2014 629,163 143,840 23 0 143,840-23-
2015 456,588 211,502 46 11 0 211,491-46-
2016 348,901 232,869 67 O 232,869-67-
TOTAL 10,696,067 2,637,578 25 91,730 1 2,545,848-24-
THREE-YEAR MOVING AVERAGES
83-85 49,751 23,850 48 1,441 3 22,409-45-
84-86 45,948 20,72B 45 690 2 20,038-44-
85-87 40,943 20,357 50 2,079 5 18,278-45-
86-88 42,101 17,858 42 1,832 4 16,026-38-
AVISTA CORPORATION
ACCOUNT 380 SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 43,347 17,196 40 1,745 4 15,451-36-
88-90 154,770 15,666 10 138 0 15,528-10-
89-91 146,571 15,009 10 13 0 14,996-10-
90-92 158,377 17,961 11 169 0 17,791-11-
91-93 54,936 11,085 20 409 1 10,676-19-
92-94 73,059 7,907 11 500 1 7,407-10-
93-95 72,421 20,721 29 2,015 3 18,707-26-
94-96 88,661 34,780 39 4,198 5 30,583-34-
95-97 115,257 55,041 48 5,277 5 49,765-43-
96-98 273,285 53,105 19 4,536 2 48,569-18-
97-99 347,668 66,695 19 3,811 1 62,884-18-
98-00 406,502 69,262 17 3,185 1 66,077-16-
99-01 298,070 71,060 24 6,370 2 64,690-22-
00-02 315,803 59,476 19 4,981 2 54,495-17-
01-03 283,706 67,711 24 5,185 2 62,527-22-
02-04 340,277 80,428 24 1,559 0 78,869-23-
03-05 568,420 91,516 16 1,250 0 90,266-16-
04-06 943,674 95,695 10 594 0 95,101-10-
05-07 931,638 81,698 9 1 0 81,697-9-
06-08 736,333 128,870 18 2,246 0 126,624-17-
07-09 493,104 131,313 27 4,205 1 127,108-26-
08-10 566,418 182,128 32 9,157 2 172,971-31-
09-11 549,591 195,345 36 10,300 2 185,045-34-
10-12 452,674 189,466 42 8,341 2 181,125-40-
11-13 336,175 129,357 38 3,389 1 125,968-37-
12-14 404,877 89,760 22 0 89,760-22-
13-15 442,657 128,456 29 4 0 128,452-29-
14-16 478,218 196,070 41 4 0 196,067-41-
FIVE-YEAR AVERAGE
12-16 404,024 142,730 35 2 0 142,728-35-
1 13
AVISTA CORPORATION
ACCOUNT 381 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1983 1,824 753 41 1,845 101 1,092 60
1984 1,825 1,167 64 610 33 557-31-
1985 3,434 1,460 43 405 12 1,055-31-
1986 2,193 688 31 3,420 156 2,732 125
1987 5,046 4,208 83 721 14 3,487-69-
1988 89 89-
1989 2,810 748 27 0 748-27-
1990 2,736 64 2 1,360 50 1,296 47
1991 27,185 10,904 40 7,838 29 3,066-11-
1992 29,481 7,661 26 2,485 8 5,176-18-
1993 28,853 0 1,191 4 1,191 4
1994 29,654 0 0 0
1995 240,023 0 210 0 210 0
1996 323,524 0 0 0
1997 133,292 0 751 1 751 1
1998 130,569 0 648 0 648 0
1999 217,117 O 1,571 1 1,571 1
2000 454,431 48,309 11 297 0 48,012-11-
2001 429,390 51,384 12 2,765 1 48,619-11-
2002 345,550 39,947 12 271 0 39,677-11-
2003 353,759 81,145 23 1,503 0 79,642-23-
2004 346,384 78,098 23 2,391 1 75,707-22-
2005 706,741 14,269-2-0 14,269 2
2006 483,767 14,006-3-0 14,006 3
2007 748,113 6,572-1-21,109 3 27,681 4
2008 741,128 45,193 6 9,525 1 35,669-5-
2009 3,499,708 75,454 2 2,411 0 73,044-2-
2010 2,638,818 5,333 0 11,184 0 5,851 0
2011 2,473,317 24,536-1-2,443 0 26,979 1
2012 2,356,540 4,099-0 0 4,099 0
2013 1,900,644 9,363-0 0 9,363 0
2014 1,551,381 3,077 0 0 3,077-0
2015 166,372 6,706 4 1 0 6,705-4-
2016 1,466,842 14,531 1 0 14,531-1-
TOTAL 21,842,449 404,075 2 76,955 0 327,120-1-
THREE-YEAR MOVING AVERAGES
83-85 2,361 1,127 48 953 40 173-7-
84-86 2,484 1,105 44 1,478 60 373 15
85-87 3,558 2,119 60 1,515 43 603-17-
86-88 2,413 1,662 69 1,380 57 281-12-
i ÈÑÊÑÙÑ.g Vill-80 De 6
rg
1 13
AVISTA CORPORATION
ACCOUNT 381 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
THREE-YEAR MOVING AVERAGES
87-89 2,619 1,682 64 240 9 1,441-55-
88-90 1,849 300 16 453 25 153 8
89-91 10,910 3,905 36 3,066 28 839-8-
90-92 19,801 6,210 31 3,894 20 2,315-12-
91-93 28,506 6,188 22 3,838 13 2,350-8-
92-94 29,329 2,554 9 1,225 4 1,328-5-
93-95 99,510 0 467 0 467 0
94-96 197,734 0 70 0 70 0
95-97 232,280 0 320 0 320 0
96-98 195,795 0 466 0 466 0
97-99 160,326 0 990 1 990 1
98-00 267,372 16,103 6 839 0 15,264-6-
99-01 366,979 33,231 9 1,544 0 31,687-9-
00-02 409,790 46,547 11 1,111 0 45,436-11-
01-03 376,233 57,492 15 1,513 0 55,979-15-
02-04 348,564 66,397 19 1,388 O 65,008-19-
03-05 468,961 48,325 10 1,298 0 47,027-10-
04-06 512,297 16,608 3 797 0 15,810-3-
05-07 646,207 11,616-2-7,036 1 18,652 3
06-08 657,669 8,205 1 10,211 2 2,006 0
07-09 1,662,983 38,025 2 11,015 1 27,010-2-
08-10 2,293,218 41,994 2 7,707 0 34,287-1-
09-11 2,870,614 18,750 1 5,346 0 13,404-0
10-12 2,489,558 7,767-0 4,542 0 12,310 0
11-13 2,243,500 12,666-1-814 0 13,480 1
12-14 1,936,189 3,462-0 0 3,462 0
13-15 1,206,132 140 0 0 140-0
14-16 1,061,532 B,105 1 0 8,105-1-
FIVE-YEAR AVERAGE
12-16 1,488,356 2,171 0 0 2,170-0
DAece rg 1r 613
AVISTA CORPORATION
ACCOUNT 390 .1 STRUCTURES AND IMPROVEMENTS -COMPANY
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1999 380 0 0 0
2000 65,284 0 0 0
2001 15,999 O O O
2002 331 331
2003 11,275 0 0 0
2004 1,951 0 0 0
2005
2006 7,820 180-2-0 180 2
2007 111,393 0 0 0
2008 30,499 0 0 0
2009 7,893 0 0 0
2010 404,868 0 348,307 86 348,307 86
2011 212,501 212,501-
2012 15,391 3,526 23 0 3,526-23-
2013 1,812 0 0 0
2014 36,476 0 0 0
2015
2016 3,994 52 1 0 52-1-
TOTAL 715,037 215,898 30 348,638 49 132,740 19
THREE-YEAR MOVING AVERAGES
99-01 27,221 0 0 0
00-02 27,095 0 110 0 110 0
01-03 9,092 0 110 1 110 1
02-04 4,409 0 110 3 110 3
03-05 4,409 0 0 0
04-06 3,257 60-2-0 60 2
05-07 39,738 60-0 0 60 0
06-08 49,904 60-0 0 60 0
07-09 49,928 0 0 0
08-10 147,753 0 116,102 79 116,102 79
09-11 137,587 70,834 51 116,102 84 45,269 33
10-12 140,086 72,009 51 116,102 83 44,093 31
11-13 5,734 72,009 0 72,009-
12-14 17,893 1,175 7 0 1,175-7-
i
VIII-82 Avcestarpo
613
AVISTA CORPORATION
ACCOUNT 390 .l STRUCTURES AND IMPROVEMENTS -COMPANY
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
13-15 12,763 0 0 0
14-16 13,490 17 0 0 17-0
FIVE -YEAR AVERAGE
12-16 11,535 715 6 0 715-6-
iÑÐ¥W4tÑRmiP.9 vill-83
1 13
COMMON PLANT
VIII-84
ee
r3
1 13
AVISTA CORPORATION
ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS -COMPANY
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAG2
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2005 28,086 0 0 0
2006 79,256 0 0 0
2007 166,430 1,332 1 0 1,332-1-
2008 3,024,260 8,446 0 0 8,446-0
2009 23,580 14,411 61 6,500 28 7,911-34-
2010 85,815 10,042 12 5,603 7 4,439-5-
2011 24,865 11,159 45 620 2 10,539-42-
2012 814,237 10,656-1-0 10,656 1
2013 1,755,703 4,703 O O 4,703-0
2014 5,631,971 30,435 1 0 30,435-1-
2015 1,025,250 195,641 19 0 195,641-19-
2016 123,062 126,202 103 0 126,202-103-
TOTAL 12,782,514 391,715 3 12,724 0 378,991-3-
THREE-YEAR MOVING AVERAGES
05-07 91,257 444 0 0 444-0
06-08 1,089,982 3,259 0 0 3,259-0
07-09 1,071,423 B,063 1 2,167 0 5,896-1-
08-10 1,044,552 10,966 1 4,034 0 6,932-1-
09-11 44,753 11,871 27 4,241 9 7,630-17-
10-12 308,305 3,515 1 2,075 1 1,440-0
11-13 864,935 1,735 0 207 0 1,529-0
12-14 2,733,970 8,161 0 0 8,161-0
13-15 2,804,308 76,927 3 0 76,927-3-
14-16 2,260,094 117,426 5 0 117,426-5-
FIVE-YEAR AVERAGE
12-16 1,870,045 69,265 4 0 69,265-4-
ELECTRIC,GAS AND COMMON PLANT
gg ggg pg Vill-86 Avista corporationDecemiesef1Ê¢g13
AVISTA CORPORATION
ACCOUNT 392.1 TRANSPORTATION EQUIPMENT -AUTOS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2010 18,206 O 3,165 17 3,165 17
2011 151,610 0 8,788 6 8,788 6
2012
2013
2014
2015
2016
TOTAL 169,816 0 11,953 7 11,953 7
FIVE-YEAR AVERAGE
12-16
I f 13
AVISTA CORPORATION
ACCOUNT 392.2 TRANSPORTATION EQUIPMENT -LIGHT TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2005 20,795 20,795
2006 99,753 0 73,057 73 73,057 73
2007 609,838 0 37,379 6 37,379 6
2008 132,241 0 27,160 21 27,160 21
2009 366,736 0 26,847 7 26,847 7
2010 316,866 201 0 60,129 19 59,928 19
2011 616,486 0 67,076 11 67,076 11
2012 522,297 8,861-2-O B,861 2
2013 288,412 13,956-5-148,918 52 162,874 56
2014 405,035 0 128,415 32 128,415 32
2015 1,291,460 0 161,654 13 161,654 13
2016 637,975 0 332,866 52 332,866 52
TOTAL 5,287,098 22,616-0 1,084,296 21 1,106,912 21
FIVE-YEAR AVERAGE
12-16 629,036 4,563-1-154,370 25 158,934 25
13
AVISTA CORPORATION
ACCOUNT 392.3 TRANSPORTATION EQUIPMENT -MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2005 8,912 8,912
2006 16,023 6,421-40-35,378 221 41,799 261
2007 280,833 0 23,396 8 23,396 B
2008 215,582 0 34,541 16 34,541 16
2009 204,261 0 18,268 9 18,268 9
2010 533,708 0 105,490 20 105,490 20
2011 338,334 0 26,594 8 26,594 8
2012 455,780 498,491-109-O 498,491 109
2013 213,812 3,059-1-132,371 62 135,431 63
2014 489,515 O 114,146 23 114,146 23
2015 438,471 O 143,692 33 143,692 33
2016 1,112,276 0 295,881 27 295,881 27
TOTAL 4,298,598 507,972-12-938,670 22 1,446,642 34
FIVE-YEAR AVERAGE
12-16 541,971 100,310-19-137,218 25 237,528 44
I _ÛÛ fi)ÑRg y ||.gg Ae a 13
AVISTA CORPORATION
ACCOUNT 392.4 TRANSPORTATION EQUIPMENT -HEAVY TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
2007 74,002 0 0 0
2008
2009
2010 44,618 0 0 0
2011 42,700 42,700
2012 64,802 0 0 0
2013
2014
2015 29,740 0 0 0
2016
TOTAL 213,162 0 42,700 20 42,700 20
FIVE-YEAR AVERAGE
12-16 18,908 0 0 0
Vill-90 13
AVISTA CORPORATION
ACCOUNT 392.5 TRANSPORTATION EQUIPMENT -OTHER
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2007 63,703 0 113,444 178 113,444 178
2008 166,562 960 1 45,266 27 44,306 27
2009 49,774 0 44,745 90 44,745 90
2010 45,702 0 42,195 92 42,195 92
2011 204,364 0 59,099 29 59,099 29
2012 263,867 1,466-1-255,816 97 257,282 98
2013 160,558 109-0 49,639 31 49,748 31
2014 132,950 0 42,805 32 42,805 32
2015 70,472 0 53,885 76 53,885 76
2016 73,705 0 110,955 151 110,955 151
TOTAL 1,231,656 615-0 817,849 66 818,464 66
FIVE-YEAR AVERAGE
12-16 140,310 315-0 102,620 73 102,935 73
I
Vill-91
D 13
AVISTA CORPORATION
ACCOUNT 396.3 POWER OPERATED EQUIPMENT -MEDIUM TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
2007 144,702 ,O O O
2008 282,405 0 0 0
2009 222,780 0 0 0
2010 992,096 0 0 0
2011 115,059 0 0 0
2012 1,038,903 34,146-3-0 34,146 3
2013
2014
2015
201G
TOTAL 2,795,944 34,146-1-0 34,146 1
FIVE-YEAR AVERAGE
12-16 207,781 6,829-3-0 6,829 3
VIll-92
0
r 13
AVISTA CORPORATION
ACCOUNT 396.4 POWER OPERATED EQUIPMENT -HEAVY TRUCKS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
2007 303,616 0 15,120 5 15,120 5
2008 702,313 0 0 0
2009 171,497 0 8,920 5 8,920 520101,250,480 942 0 9,680 1 8,738 1
2011 771,024 0 0 0
2012 1,538,222 9,127-1-0 9,127 1
2013
2014
2015
2016
TOTAL 4,737,152 8,186-0 33,720 1 41,906 1
FIVE-YEAR AVERAGE
12-16 307,644 1,825-1-0 1,825 1
I
Vill-93 13
AVISTA CORPORATION
ACCOUNT 3 9 6 .5 POWER OPERATED EQUIPMENT -OTHER
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGEYEARRETIREMENTSAMOUNTPCTAMOUNTPCTAMOUNT PCT
2006 55,893 1,211 2 0 1,211-2-
2007 237,453 0 15,170 6 15,170 6
2008 191,103 0 1 0 1 0
2009 465,646 0 0 0
2010 989,807 0 31,500 3 31,500 3
2011 1,210,405 0 0 0
2012
2013
2014
2015
2016
TOTAL 3,150,307 1,211 0 46,671 1 45,460 1
FIVE-YEAR AVERAGE
12-16
Vill-94
D 13
PART IX.DETAILED DEPRECIATION
CALCULATIONS
ELECTRIC PLANT
IX-2
3
AVISTA CORPORATION
ACCOUNT 310.3 REMOVING PROPERTY OF OTHERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..SQUARE
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT..0
1983 138,174.50 101,732 116,227 21,948 12.00 1,829
138,174.50 101,732 116,227 21,948 1,829
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..12.0 1.32
IX-3 DA 13
AVISTA CORPORATION
ACCOUNT 310.4 EASEMENTS,PERMITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..SQUARE
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT..0
1983 10,000.00 7,363 8,411 1,589 12.00 132
10,000.00 7,363 8,411 1,589 132
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..12.0 1.32
aan j IX-4 Avista corporation
C earwater_A ac ment DecembÑ ,1g 713
AVISTA CORPORATION
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(G)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 70-51.5
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT..-4
1983 19,547,683.36 14,991,040 16,926,073 3,403,518 11.41 298,293198445,988.97 34,990 39,506 8,322 11.44 7271985579,051.87 436,846 493,234 108,980 11.47 9,5011986114,666.72 85,738 96,805 22,448 11.50 1,952198718,470.17 13,685 15,451 3,758 11.52 3261989141,287.91 102,524 115,758 31,182 11.58 2,693199237,117.47 25,977 29,330 9,272 11.65 796199410,802.61 7,346 B,294 2,940 11.70 251199534,617.25 23,165 26,155 9,847 11.72 840200116,351.89 9,612 10,853 6,153 11.83 520200254,559.78 31,127 35,145 21,597 11.85 1,8232003747.01 412 465 312 11.86 26200510,704.62 5,461 6,166 4,967 11.89 418200740,820.57 18,795 21,221 21,232 11.92 1,7812008375,213.39 162,129 183,056 207,165 11.93 17,365200933,148.27 13,278 14,992 19,482 11.94 1,6322010236,067.08 86,407 97,560 147,949 11.95 12,3812014159,516.76 28,642 32,339 133,558 11.98 11,14820152,851,865.44 330,050 372,653 2,593,287 11.98 216,4682016475,698.12 19,804 22,360 472,366 11.99 39,397
24,784,379.26 16,427,028 18,547,417 7,228,338 618,338
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE..IOWA 70-51.5
PROBABLE RETIREMENT4¥EAR..12-2034
NET SALVAGE PERCENT..-6
1984 47,595,256.01 32,780,014 41,907,428 8,543,544 16.62 514,0521985445,579.36 303,509 388,019 84,295 16.68 5,0541987826,245.45 549,236 702,168 173,652 16.81 10,33019882,792.59 1,831 2,341 619 16.88 371989530,414.80 343,039 438,556 123,683 16.94 7,301199042,961.15 27,375 34,997 10,541 17.00 6201991108,490.01 68,058 87,008 27,991 17.05 1,642199242,744.77 26,364 33,705 11,605 17.11 678199359,390.58 35,971 45,987 16,967 17.17 988199422,458.21 13,345 17,061 6,745 17.22 39219959,135.64 5,318 6,799 2,885 17.27 167199B54,116.45 29,326 37,492 19,872 17.41 1,141
IX-5 eb S 713
AVISTA CORPORATION
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE..IOWA 70-51.5
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-6
1999 12,957.20 6,826 8,727 5,008 17.46 287
2000 12,553.00 6,417 8,204 5,102 17.50 292
2001 127,109.24 62,838 80,335 54,401 17.54 3,102
2002 118,067.90 56,267 71,934 53,218 17.58 3,027
2004 145,385.89 63,622 81,337 72,772 17.65 4,123
2005 13,943.00 5,801 7,416 7,363 17.69 416
2006 211.00 83 106 118 17.72 7
2007 15.00 6 8 8 17.75
2008 44,990.00 15,388 19,673 28,017 17.78 1,576
2009 40,594.00 12,732 16,277 26,752 17.80 1,503
2010 50,022.00 14,134 18,070 34,954 17.83 1,960
2011 297,826.06 74,258 94,935 220,761 17.85 12,368
2012 235,284.88 50,170 64,140 185,262 17.87 10,367
2013 180,540.29 31,314 40,033 151,339 17.89 B,459
2014 541,002.62 70,243 89,802 483,661 17.91 27,005
2015 69,805.94 5,715 7,306 66,688 17,92 3,721
2016 174,232.92 5,007 6,401 178,286 17.94 9,938
51,804,125.96 34,664,207 44,316,264 10,596,110 630,553
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 70-51.5
PROBABLE RETIREMENT YEAR.,12-2036
NET SALVAGE PERCENT..-7
1986 47,977,271.07 31,417,950 39,875,805 11,459,876 18.41 622,4B1
1987 36,573.56 23,629 29,990 9,144 18.49 495
1989 43,087.91 27,040 34,319 11,785 18.64 632
1990 51,177.98 31,617 40,128 14,632 18.71 782
1991 88,773.85 53,910 68,423 26,565 18.79 1,414
1992 151,586.06 90,422 114,764 47,433 18,86 2,515
1993 54,787.25 32,055 40,684 17,938 18.93 948
1994 24,353.25 13,965 17,724 8,334 18.99 439
1995 9,135.63 5,124 6,503 3,272 19.06 172
1997 1,778.68 950 1,206 697 19.18 36
1998 3,705.24 1,926 2,444 1,520 19.24 79
1999 12,957.21 6,543 8,304 5,560 19.29 288
2000 24,479.00 11,964 15,185 11,008 19.35 569
2001 44,241.13 20,880 26,501 20,837 19.40 1,074
2002 118,067.90 53,636 68,075 58,258 19.45 2,995
EmummElamieg I 6 DA ro 13
AVISTA CORPORATION
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 70-51.5
PROBABLE RETIREMENT YEAR..12-2036
NET SALVAGE PERCENT..-7
2003 517,367.69 225,342 286,005 267,578 19.49 13,729
2004 160,956.83 66,862 84,862 87,362 19.54 4,471
2005 13,943.00 5,499 6,979 7,940 19.58 406
2006 211.00 78 99 127 19.62 6
2007 15.00 5 6 10 19.66 1
2008 44,991.00 14,474 18,370 29,770 19.70 1,511
2009 40,594.00 11,940 15,154 28,281 19.73 1,433
2010 50,022.00 13,233 16,795 36,728 19.76 1,859
2011 271,055.05 62,986 79,942 210,087 19.79 10,616
2012 304,651.15 60,208 76,416 249,560 19.82 12,591
2013 1,077,583.34 172,906 219,453 933,561 19.84 47,054
2014 168,243.20 20,119 25,535 154,485 19.87 7,775
2015 255,456.37 19,169 24,329 249,009 19.89 12,519
2016 1,381,721.42 36,222 45,973 1,432,469 19.91 71,947
52,928,786.77 32,500,654 41,249,977 15,383,824 820,837
129,517,291.99 83,591,889 104,113,658 33,208,272 2,069,728
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..16.0 1.60
IX-7 13
AVISTA CORPORATION
ACCOUNT 311.1 STRUCTURES AND IMPROVEMENTS -LANDFILL
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 50-S3
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT..O
1990 885,009.44 618,745 663,031 221,978 11.24 19,749
1991 7GO,540.05 524,651 562,203 198,337 11.33 17,505
1993 1,006,829,80 674,304 722,567 284,263 11.50 24,719
1999 308,503.84 183,945 197,111 111,393 11.83 9,416
2003 560,042.04 297,310 318,590 241,452 11.93 20,239
2004 24,078.00 12,310 13,191 10,887 11.95 911
2005 27,901.73 13,677 14,656 13,246 11.96 1,108
2007 33,691.29 14,901 15,968 17,724 11.98 1,479
2008 10,395.19 4,312 4,621 5,775 11.99 482
2009 14,860.89 5,719 6,128 B,733 11.99 728
2010 8,241.15 2,897 3,104 5,137 11.99 428
2011 16,864.72 5,300 5,679 11,185 12.00 932
2012 9,181.06 2,504 2,683 6,498 12.00 542
2013 69,319.85 15,653 16,773 52,546 12.00 4,379
2014 8,540.23 1,472 1,577 6,963 12.00 580
2015 6,359.57 707 758 5,602 12.00 467
2016 11,353.47 454 486 10,867 12.00 906
3,761,712.32 2,378,861 2,549,126 1,212,586 104,570
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..11.6 2.78
I _
IX-8
D Ce 613
AVISTA CORPORATION
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 55-R1
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAG2 PERCENT..-4
1983 29,515;007.08 21,917,585 23,485,011 7,210,596 11.07 651,364
1984 831,384.77 612,407 656,203 208,437 11.10 18,778
1986 920,108.22 666,270 713,918 242,995 11.15 21,793
1987 13,547.23 9,716 10,411 3,678 11.18 329
1988 18,631.24 13,227 14,173 5,204 11.21 464
1990 70,338.91 48,869 52,364 20,789 11.25 1,848
1991 47,272.80 32,440 34,760 14,404 11.28 1,277
1992 344,864.84 233,649 250,358 108,301 11.30 9,584
1993 22,150.27 14,800 15,858 7,178 11.32 634
1994 262,932.39 173,096 185,475 87,975 11.34 7,758
1995 196,244.80 127,145 136,238 67,857 11.36 5,973
1997 983,201.72 614,878 658,851 363,679 11.39 31,93019981,704,084.31 1,044,067 1,118,733 653,515 11.41 57,276
1999 47,308.89 28,360 30,388 18,813 11.42 1,647
2000 128,325.82 75,073 80,442 53,017 11.44 4,634
2001 220,363.87 125,583 134,564 94,614 11.45 8,263
2002 41,091.12 22,737 24,363 18,372 11.46 1,603
2003 191,506.64 102,529 109,861 89,306 11.48 7,779
2004 50,621.19 26,127 27,995 24,651 11.49 2,145
2005 476,557.73 236,074 252,957 242,663 11.50 21,101
2006 317,458.15 149,970 160,695 169,461 11.51 14,723
2007 165,464.13 74,004 79,296 92,786 11.53 8,047
2008 182,035.77 76,412 81,877 107,441 11.54 9,310
2009 737,990.63 287,555 308,119 459,391 11.55 39,774
2010 940,141.14 334,810 358,754 618,993 11.56 53,5462011138,659.27 44,177 47,336 96,869 11.57 8,372
2012 1,499,628.30 415,107 444,793 1,114,820 11.58 96,271
2013 611,464.00 140,272 150,303 4B5,619 11.59 41,900
2014 2,483,218.10 435,056 466,169 2,116,378 11.60 182,446
2015 1,233,374.57 139,790 149,787 1,132,923 11.61 97,582
2016 92,760.19 3,827 4,101 92,370 11.62 7,949
44,487,738.09 28,225,612 30,244,154 16,023,094 1,416,100
IX-9 DAvce
b g 713
AVISTA CORPORATION
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE..IOWA 55-R1
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-6
1984 63,198,898.00 41,541,015 55,156,960 11,833,872 15.88 745,206
1985 163,346.27 106,132 140,919 32,228 15.95 2,021
1986 1,005,024.78 645,236 856,726 208,601 16.01 13,029
1987 855,929.71 542,602 720,451 186,834 16.07 11,626
1988 110,721.84 69,256 91,956 25,409 16.13 1,575
1989 239,562.95 147,730 196,152 57,785 16.19 3,569
1990 65,566.98 39,837 52,894 16,607 16.24 1,023
1991 189,120.36 113,074 150,136 50,331 16.30 3,088199270,504.77 41,450 55,036 19,699 16.35 1,205199342,407.88 24,498 32,528 12,425 16.39 758
1994 14,112.72 7,996 10,617 4,343 16.44 264
1995 30,952.09 17,177 22,807 10,002 16.49 607
1996 81,234.79 44,109 58,567 27,542 16.53 1,666
1997 68,381.87 36,264 48,150 24,334 16.57 1,469
1999 101,799.08 51,193 67,973 39,934 16.64 2,400
2000 122,458.00 59,735 79,314 50,491 16.68 3,027
2001 1,315,621.35 621,136 824,726 569,832 16.71 34,101
2002 334,701.65 152,309 202,231 152,552 16.75 9,108
2003 546,129.93 238,894 317,197 261,701 16.78 15,596
2004 1,283,042.94 536,761 712,696 647,330 16.81 38,509
2005 446,567.50 177,686 235,926 237,435 16.84 14,099
2006 431,360.00 162,440 215,683 241,558 16.86 14,327
2007 917,555.50 324,073 430,295 542,314 16.89 32,109
2008 738,962.50 242,126 321,488 461,812 16.92 27,294
2009 782,425.00 235,209 312,304 517,067 16.95 30,505
2010 655,523.00 177,904 236,216 458,639 16.97 27,026
2011 606,634.33 145,242 192,848 450,184 17.00 26,481
2012 328,695.01 67,237 89,275 259,141 17.02 15,226
2013 386,192.45 64,348 85,439 323,925 17.05 18,999
2014 1,157,254.90 144,541 191,917 1,034,773 17.07 60,6192015149,321.37 11,827 15,704 142,577 17.09 8,343
2016 759,073.33 21,057 27,959 776,659 17.12 45,366
77,199,082.85 46,810,094 62,153,091 19,677,937 1,210,241
pgggg IX-10 Avce
b $713
AVISTA CORPORATION
ACCOUNT 312 BOILER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 4
INTERIM SURVIVOR CURVE.,IOWA 55-R1
PROBAELE RETIREMENT YEAR..12-2036
NET SALVAGE PERCENT..-7
1986 37,712,475.37 23,448,750 30,040,951 10,311,398 17.51 588,886
1987 580,377.28 356,084 456,191 164,813 17.58 9,375
1989 87,674.31 52,209 66,887 26,925 17.73 1,519
1990 157,486.28 92,285 118,229 50,281 17.80 2,825
1991 95,826.15 55,227 70,753 31,781 17.86 1,779
1992 99,522.38 56,309 72,139 34,350 17.93 1,916
1993 9,056.29 5,028 6,442 3,249 17.99 181
1994 48,414.97 26,333 33,736 18,068 18.05 1,001
1995 30,118.07 16,033 20,540 11,686 18.10 646
1996 112,899,96 58,691 75,191 45,612 18.16 2,512
1999 56,869.97 27,269 34,935 25,916 18.30 1,416
2000 245,596.00 114,047 146,109 116,678 18.35 6,358
2001 100,180.71 44,929 57,560 49,633 18.39 2,699
2002 795,948.38 343,698 440,323 411,342 18.43 22,319
2003 1,035,153.35 428,636 549,139 558,475 18.47 30,237
2004 954,464.70 377,199 483,242 538,035 18.51 29,067
2005 706,607.50 265,434 340,056 416,014 18.54 22,439
2006 483,378.00 171,162 219,281 297,933 18.58 16,0352007528,134.50 175,024 224,229 340,875 18.61 18,317
2008 700,309.50 214,916 275,336 473,995 18.65 25,415
2009 2,016,340.00 566,404 725,638 1,431,845 18.68 76,651
2010 786,278.00 198,559 254,380 586,937 18.71 31,370
2011 493,294.89 109,761 140,618 387,207 18.74 20,662
2012 587,587.76 111,082 142,311 486,408 18.78 25,900
2013 2,339,284.95 359,035 459,971 2,043,064 18.81 108,616
2014 365,232.83 41,694 53,416 337,384 18.84 17,908
2015 554,560.56 39,893 51,108 542,272 18.87 28,737
2016 4,364,043.79 110,995 142,199 4,527,328 18.89 239,668
56,047,116.45 27,866,686 35,700,912 24,269,503 1,334,454
177,733,937.39 102,902,392 128,098,156 59,970,534 3,960,795
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,P2RCENT ..15.1 2.23
AVISTA CORPORATION
ACCOUNT 313 ENGINES AND ENGINE-DRIVEN GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE..IOWA 50-R2.5
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-6
2011 3,385.00 839 583 3,005 17.54 171
3,385.00 839 583 3,005 171
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 50-R2.5
PROBABLE RETIREMENT YEAR..12-2036
NET SALVAGE PERCENT..-7
2011 3,385.00 782 581 3,041 19.39 157
3,385.00 782 581 3,041 157
6,770,00 1,621 1,164 6,046 328
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..18.4 4.84
I
IX-12 DA of 13
AVISTA CORPORATION
ACCOUNT 314 TURBOGENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 35-RO.5
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT.,-4
1983 11,553,230,98 8,364,733 10,236,985 1,778,375 9.61 185,055
1988 67,815.27 46,797 57,271 13,256 10.02 1,323
1993 1,769.00 1,146 1,403 437 10.36 42
1994 583,202.46 372,191 455,497 151,033 10.42 14,495
1998 273,930.09 162,431 198,787 86,100 10.63 8,100
1999 18,428.50 10,683 13,074 6,091 10.68 570
2003 127,085.31 65,747 80,463 51,706 10.84 4,770
2006 105,911.60 48,289 59,097 51,051 10.94 4,666
2007 184,011.80 79,569 97,379 93,994 10.96 8,576
2009 121,846.55 45,813 56,067 70,653 11.02 6,411
2011 71,733.33 22,082 27,025 47,578 11.06 4,302
2015 958,549.41 104,813 128,273 868,618 11.15 77,903
14,067,514.30 9,324,294 11,411,321 3,218,894 316,213
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE..IOWA 35-RO.5
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT.,-6
1984 10,937,271.00 7,104,269 7,413,784 4,179,723 12.79 326,796198519,195.38 12,296 12,832 7,515 12.97 579
1987 8,261.51 5,139 5,363 3,394 13.32 255
1988 36,010.11 22,061 23,022 15,149 13.48 1,124
1989 31,714.67 19,120 19,953 13,665 13.64 1,002
1990 41,106.93 24,376 25,438 18,135 13.79 1,315
1991 39,951.46 23,275 24,289 18,060 13.94 1,296
1992 395,872.80 226,417 236,281 183,344 14.08 13,022
1993 557,564.60 312,637 326,258 264,761 14.22 18,619
1994 245,889.95 135,047 140,931 119,713 14.35 8,342
1995 210,786.98 113,315 118,252 105,182 14.47 7,269
1996 51,445.60 27,021 28,198 26,334 14.59 1,805
1997 56,703.82 29,039 30,304 29,802 14.71 2,026
1998 161,210.69 80,373 83,875 87,009 14.82 5,871
2001 115,498.02 52,389 54,671 67,756 15.12 4,481
2002 6,351.85 2,776 2,897 3,836 15.21 252
2003 347,599.00 145,809 152,162 216,293 15.30 14,137
2004 851,887.75 341,407 356,281 546,720 15.38 35,547
2005 74,539.00 28,389 29,626 49,386 15.46 3,194
2006 383,124.00 137,960 143,971 262,141 15.53 16,880
ÑëPWESENIPÑ IX-13
D ce 3
AVISTA CORPORATION
ACCOUNT 314 TURBOGENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE.,IOWA 35-RO.5
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-6
2007 1,879,091.00 633,425 661,022 1,329,755 15.60 85,241
2008 238,878.00 74,836 78,096 175,114 15.66 11,182
2009 322,245.00 92,640 96,676 244,904 15.72 15,579
2010 22,055.00 5,719 5,968 17,410 15.78 1,103
2011 4,196,958.31 958,489 1,000,248 3,448,528 15.84 217,710
2012 1,032,650.49 201,726 210,515 884,095 15.89 55,638
2013 1,044,352.51 166,406 173,656 933,358 15.94 58,554
2014 3,129,481.40 373,688 389,969 2,927,282 15.99 183,070
2015 403,799.08 30,253 31,571 396,456 16.04 24,717
2016 1,007,866.95 27,189 28,374 1,039,965 16.08 64,674
27,848,362.86 11,407,4B6 11,904,482 17,614,783 1,181,280
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 35-RO.5
PROBABLE RETIREMENT YEAR.,12-2036
NET SALVAGE PERCENT..-7
1986 6,487,169.81 3,999,144 3,918,236 3,023,036 14.00 215,931
1987 22,567.54 13,687 13,410 10,737 14.20 756
1989 30,946.29 18,128 17,761 15,351 14.59 1,052
1990 6,674.85 3,837 3,759 3,383 14.78 229
1991 36,492.94 20,592 20,175 18,872 14.95 1,262
1992 51,784.34 28,625 28,046 27,363 15.13 1,809
1993 194,574.24 105,342 103,211 104,984 15.29 6,866
1994 100,983.99 53,461 52,379 55,673 15.45 3,603
1995 612,802.17 316,663 310,256 345,442 15.61 22,130
1996 820,291.83 413,508 405,142 472,570 15.75 30,004
1997 455,665.02 223,523 219,001 268,561 15.90 16,891
1998 114,828.05 54,763 53,655 69,211 16.03 4,318
1999 43,935.02 20,317 19,906 27,105 16.16 1,677
2000 280,770.00 125,517 122,978 177,446 16.29 10,893
2001 239,383.72 103,184 101,096 155,044 16.41 9,448
2002 99,640.10 41,310 40,474 66,141 16.52 4,004
2003 378,058.25 149,993 146,958 257,564 16.63 15,488
2004 34,257.82 12,960 12,698 23,958 16.73 1,432
2005 486,141.00 174,621 171,088 349,083 16.82 20,754
2006 438,691.00 148,433 145,430 323,969 16.91 19,158
2007 149,003.00 47,109 46,156 113,277 17.00 6,663
2008 204,405.00 59,8B6 58,674 160,039 17.08 9,370
g·IX-14 DAevcebC
g 713
AVISTA CORPORATION
ACCOUNT 314 TURBOGENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 35-RO.5
PROBABLE RETIREMENT YEAR..12-2036
NET SALVAGE PERCENT..-7
2009 1,214,281.00 324,820 318,248 981,032 17.16 57,170
2010 19,990.00 4,811 4,714 16,676 17.23 968
2011 29,936.24 6,341 6,213 25,819 17.30 1,492
2012 64,756.29 11,675 11,439 57,850 17.37 3,330
2013 223,972.02 32,643 31,983 207,667 17.44 11,908
2014 567,020.63 61,666 60,418 546,294 17.50 31,217
2015 53,095.74 3,634 3,560 53,252 17.56 3,0332016287,186.08 6,991 6,850 300,440 17.61 17,061
13,749,303.98 6,587,184 6,453,916 8,257,840 529,917
55,665,181.14 27,318,964 29,769,719 29,091,517 2,027,410
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..14.3 3.64
IX-15 Avista CorporationDecembâW,*N1g 713
AVISTA CORPORATION
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT..-4
1983 6,186,962.09 4,775,706 4,581,716 1,852,725 10.76 172,186
1984 446,300.13 341,500 327,628 136,524 10.85 12,583
1985 986,002.47 747,486 717,123 308,320 10.94 28,183
1986 13,182.92 9,899 9,497 4,213 11.02 382
1994 70,641.79 48,079 46,126 27,341 11.48 2,382
1995 35,183.22 23,549 22,592 13,998 11.53 1,214
2001 72,911.19 42,827 41,087 34,740 11.72 2,964
2003 49,245.22 27,161 26,058 25,157 11.77 2,137
2007 9,470.89 4,357 4,180 5,670 11.85 478
2008 94,280.04 40,689 39,036 59,015 11.87 4,972
2009 537,541.47 215,282 206,537 352,506 11.88 29,672
2012 777,174.38 220,437 211,483 596,779 11.92 50,065
2013 619,791.06 145,566 139,653 504,930 11.93 42,324
2014 590,147.08 105,909 101,607 512,146 11.94 42,893
2016 766,762.35 32,025 30,724 766,709 11.95 64,160
11,255,596.30 6,780,472 6,505,048 5,200,772 456,595
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE.,IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT.,-6
1984 7,702,654.02 5,424,375 6,464,333 1,700,481 15.02 113,214
1985 2,277.22 1,582 1,885 529 15.23 35
1986 230,952.69 158,211 188,543 56,267 15.43 3,647
1987 13,831.91 9,338 11,128 3,534 15.62 226
1988 14,285.37 9,502 11,324 3,819 15.79 242
1990 4,479.09 2,886 3,439 1,309 16.10 81
1991 6,937.70 4,395 5,238 2,116 16.24 130
1992 597.04 371 442 191 16.38 12
1993 15,773.98 9,626 11,471 5,249 16.50 318
1994 4,349.39 2,602 3,101 1,509 16.61 91
1995 1,346.93 789 940 487 16.72 29
1996 3,039.53 1,739 2,072 1,150 16.82 68
1997 7,034.94 3,929 4,682 2,775 16.91 164
1998 17,392.99 9,459 11,272 7,164 17.00 421
1999 4,915.65 2,598 3,096 2,115 17.08 124
2000 130.58 67 80 59 17.16 32004157,365.92 68,903 82,113 84,695 17.42 4,862
gggg IX-16 AvistaCorporation
DecembdÍNST,g 713
AVISTA CORPORATION
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,201G
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-6
2005 327,923.00 136,526 162,701 184,898 17.47 10,5842006792,073.00 311,608 371,349 468,248 17.52 26,726200751,939.00 19,136 22,805 32,251 17.57 1,836
2008 51.00 17 20 34 17.61 2
2009 5,370.00 1,683 2,006 3,687 17.65 209
2010 3,414.00 965 1,150 2,469 17.69 140
2011 170,098.19 42,411 50,542 129,762 17.72 7,323
2012 273.22 58 69 220 17.75 12
2013 431.43 75 89 368 17.78 2120141,292.92 168 200 1,170 17.81 662015166.82 14 17 160 17.83 9
2016 416.37 12 14 427 17.85 24
9,540,813.90 6,223,045 7,416,123 2,697,140 170,619
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2036
NET SALVAGE PERCENT..-7
1986 5,296,706.52 3,556,285 4,164,429 1,503,047 16.67 90,165
1987 15,643.16 10,334 12,101 4,637 16.91 274
1989 5,682.31 3,631 4,252 1,828 17.33 10519905,064.34 3,178 3,721 1,697 17.53 97
1991 6,937.70 4,274 5,005 2,418 17.71 137
1992 617.46 373 437 224 17.88 13
1993 2,533.70 1,499 1,755 956 18.04 53
1994 8,801.81 5,099 5,971 3,447 18.18 190
1995 3,740.17 2,117 2,479 1,523 18.32 83
1996 3,039.52 1,679 1,966 1,286 18.45 70
1997 1,127.08 606 710 496 18.57 27199817,314.61 9,053 10,601 7,926 18.69 424
1999 4,915.66 2,494 2,920 2,339 18.79 124
2000 130.58 64 75 65 18.89 32004157,365.91 65,490 76,G89 91,692 19.23 4,7682005320,902.00 126,657 148,316 195,049 19.30 10,106
IX-17 DAeve 13
AVISTA CORPORATION
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2036
NET SALVAGE PERCENT..-7
2006 782,830.00 291,252 341,058 496,570 19.36 25,649200718,481.00 6,427 7,526 12,249 19.42 631
2009 20,943.00 6,158 7,211 15,198 19.53 778
6,672,776.53 4,096,670 4,797,223 2,342,648 133,697
27,469,186.73 17,100,187 18,718,394 10,240,560 760,911
COMPOSITE REKAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..13.5 2.77
IX-18
D ce 8 3
AVISTA CORPORATION
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 55-R2
PROBABLE RETIREMENT YEAR.,12-2028
NET SALVAGE PERCENT.,-4
1983 1,528,508.23 1,159,362 1,175,998 413,650 11,06 37,401198424,803.23 18,666 18,934 6,862 11.10 6181985425,315.40 317,277 321,830 120,498 11.15 10,807
1986 16,652.52 12,311 12,488 4,831 11.19 432
1988 1,760.17 1,276 1,294 536 11.27 48198935,342.93 25,352 25,716 11,041 11.30 977199013,846.66 9,819 9,960 4,441 11.34 392
1991 14,286.68 10,009 10,153 4,706 11.37 414
1997 10,314.77 6,580 6,674 4,053 11.54 35120001,832.00 1,094 1,110 796 11.60 69200183,497.52 48,543 49,240 37,598 11.62 3,236
2002 7,641.00 4,312 4,374 3,573 11.64 307200398,802.29 53,951 54,725 48,029 11.66 4,119
2006 18,644.01 8,979 9,108 10,282 11.71 878
2007 9,547.92 4,351 4,413 5,516 11.73 470
2008 139,153.71 59,557 60,412 84,308 11.74 7,181
2009 137,372.77 54,487 55,269 87,599 11.76 7,449
2010 22,818.16 8,274 B,393 15,338 11.77 1,303
2012 11,330.25 3,184 3,230 8,554 11.80 725
2,601,470.22 1,807,384 1,833,319 872,210 77,177
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE..IOWA 55-R2
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-6
1984 4,138,922.73 2,815,918 3,45B,487 928,771 15.82 58,7091985B77,BS4.61 590,288 724,987 205,539 15.92 12,911
1986 2,769,450.77 1,839,135 2,258,810 676,807 16.02 42,248
1987 lG2,774.51 106,720 131,073 41,468 16.11 2,574198846,748.86 30,233 37,132 12,422 16.20 767
1989 38,847.62 24,761 30,411 10,767 16.29 661
1990 37,107.19 23,300 28,617 10,717 16.37 655
1991 54,317.74 33,562 41,221 16,356 16.45 994
1992 47,490.70 28,851 35,435 14,906 16.52 902199325,285.80 15,086 18,529 8,274 16.59 499
1994 102,943.14 60,237 73,983 35,137 16.66 2,109
1995 40,882.48 23,429 28,775 14,560 16.73 870199623,599.36 13,231 16,250 8,765 16.79 522
I
IX 19 DA 713
AVISTA CORPORATION
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
COLSTRIP 3 AND COMMON
INTERIM SURVIVOR CURVE..IOWA 55-R2
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-6
1997 38,787.36 21,230 26,075 15,040 16.85 893
1998 28,279.15 15,081 18,522 11,454 16.91 677
1999 33,018.01 17,131 21,040 13,959 16.96 823
2000 47,621.00 23,969 29,439 21,040 17.01 1,237
2001 22,291.24 10,852 13,328 10,300 17.06 604
2002 29,076.35 13,649 16,764 14,057 17.11 822
2003 36,817.42 16,604 20,393 18,634 17.15 1,087
2004 32,487.62 14,005 17,201 17,236 17.20 1,002
2005 11,022.00 4,518 5,549 6,134 17.24 356
2006 65,573.71 25,399 31,195 38,313 17.28 2,217200719,405.00 7,049 8,658 11,912 17.32 688200830,225.00 10,197 12,524 19,515 17.35 1,125200927,296.00 8,439 10,365 18,569 17.39 1,068
2010 406.00 113 139 292 17.42 17
2011 19,449.82 4,789 5,882 14,735 17.45 844
2012 190,509.21 40,091 49,239 152,700 17.48 8,736
2013 201,945.37 34,550 42,434 171,628 17.51 9,802
2014 605,144.57 77,488 95,170 546,283 17.54 31,145201578,082.21 6,313 7,754 75,014 17.56 4,272
2016 245,405.18 6,909 8,486 251,644 17.59 14,306
10,129,067.73 5,963,127 7,323,863 3,412,948 206,142
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 55-R2
PROBABLE RETIREMENT YEAR..12-2036
NET SALVAGE PERCENT..-7
1986 3,285,292.87 2,124,133 2,555,201 960,063 17.48 54,924
1987 103,747.90 66,137 79,559 31,452 17.60 1,787198829,130.17 18,299 22,013 9,157 17.71 517
1989 35,645.17 22,046 26,520 11,620 17.82 652
1990 39,813.12 24,227 29,144 13,456 17.92 751
1991 51,653.43 30,894 37,164 18,106 18.02 1,005
1992 47,490.70 27,887 33,546 17,269 18.12 953
1993 38,727.93 22,306 26,833 14,606 18.21 8021994102,027.96 57,575 69,259 39,911 18.29 2,182
1995 45,971.12 25,366 30,514 18,675 18.38 1,016
1996 23,403.03 12,612 15,171 9,870 18.46 535
1997 38,798.14 20,392 24,530 16,984 18.53 917
X-20 DAece
b 713
AVISTA CORPORATION
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRDALS LIFE ACCRUAL(1)(2){3)(4)(5)(6)(7)
COLSTRIP 4
INTERIM SURVIVOR CURVE..IOWA 55-R2
PROBABLE RETIREMENT YEAR..12-2036
NET SALVAGE PERC2NT.,-7
1998 28,008.59 14,329 17,237 12,732 18.60 685199932,417.32 16,099 19,366 15,320 18,67 821200047,639.00 22,903 27,551 23,423 18.74 1,250
2001 22,291.24 10,354 12,455 11,396 18.80 606
2002 29,076.35 12,996 15,633 15,478 18.86 821200336,817.42 15,770 18,970 20,424 18.92 1,079200411,972.45 4,897 5,891 6,920 18.97 365200511,022.00 4,279 5,147 6,646 19.02 349
2006 65,573.71 24,009 28,881 41,283 19.07 2,165
2007 19,405.00 6,641 7,989 12,775 19.12 668200830,225.00 9,573 11,516 20,825 19.17 1,086
2009 27,296.00 7,914 9,520 19,687 19.21 1,025
2010 406.00 106 128 307 19.25 16
2011 19,449.82 4,459 5,364 15,447 19.29 801201273,203.72 14,281 17,179 61,149 19.33 3,163
2013 217,831.05 34,454 41,446 191,633 19.37 9,893
2014 34,009.98 4,021 4,837 31,554 19.40 1,626
2015 51,639.92 3,837 4,616 50,639 19.43 2,606
2016 329,570.99 8,485 10,207 342,434 19.47 17,588
4,929,557.10 2,671,281 3,213,386 2,061,240 112,654
17,660,095.05 10,441,792 12,370,569 6,346,398 395,973
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..16.0 2.24
IX-21 DAec
b 4 713
AVISTA CORPORATION
ACCOUNT 330.1 ASSET AGREEMENT -SETTLEMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGIMAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
LITTLE FALLS
SURVIVOR CURVE..50-SQUARE
NET SALVAGE PERCENT..0
1995 1,700,000.00 731,000 738,915 961,085 28.50 33,72219961,000,000.00 410,000 414,440 585,560 29.50 19,8491998302,000.00 111,740 112,950 189,050 31.50 6,00219991,198,000.00 419,300 423,840 774,160 32.50 23,820
4,200,000.00 1,672,040 1,690,145 2,509,855 83,393
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..30.1 1.99
IX-22
Dece
bC
713
AVISTA CORPORATION
ACCOUNT 330.3 REMOVING PROPERTY OF OTHERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATEDTOORIGINALCOSTASOFDECEMBER31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 100-R4
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..0
1926 5,741.60 4,613 3,844 1,898 19.63 9719275,348.00 4,266 3,555 1,793 20.21 891931260.00 201 167 93 22.59 419322,284.00 1,752 1,460 824 23.18 36
13,633.60 10,832 9,026 4,608 226
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 100-R4
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..0
1949 146,645.53 99,096 80,309 66,337 30.82 2,152195019,045,80 12,768 10,347 8,698 31.19 27919511,650.37 1,097 889 761 31.55 241952942.98 622 504 439 31.90 141953347.99 228 185 163 32.23 519622,446.88 1,481 1,200 1,247 34.69 36
171,079.55 115,292 93,434 77,646 2,510
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 100-R4
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..0
1922 41,747.26 34,481 31,545 10,202 17.40 58619231,343.00 1,102 1,008 335 17.95 191924776.00 632 578 198 18.51 1119258,152.00 6,596 6,034 2,118 19.08 11119261,929.00 1,549 1,417 512 19.66 2619339,616.50 7,312 6,689 2,927 23.87 123
63,563.76 51,672 47,273 16,291 876
IX-23 DAe
e Be 2 613
AVISTA CORPORATION
ACCOUNT 330.3 REMOVING PROPERTY OF OTHERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 100-R4
PROBABLE RETIREMENT YEAR.,12-2060
NET SALVAGE PERCENT..0
1925 3,500.00 2,832 3,500
1990 6,436.75 2,453 3,506 2,931 42.90 68
9,936.75 5,285 7,006 2,931 68
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 100-R4
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..0
1906 106.36 95 75 31 10.51 3
1907 129.18 115 91 38 10.85 4
1908 2,569.44 2,282 1,813 757 11.20 68
1909 2,750.84 2,433 1,933 818 11.55 71
1910 1,802.90 1,588 1,261 541 11.92 45
1911 1,462.48 1,283 1,019 443 12.30 36
1912 2,790.82 2,437 1,936 855 12.69 67
1913 362.92 315 250 113 13.10 9
1914 246.62 213 169 77 13.52 6
1915 59.58 51 41 19 13.95 1
1916 70.64 60 48 23 14.40 2
1917 43.56 37 29 14 14.86 1
1918 660.71 559 444 217 15.34 14
1920 26.65 22 17 9 16.34 1
1921 244.93 204 162 83 16.87 5
1922 130.36 108 86 45 17.40 3
1923 108.22 89 71 38 17.95 2
1924 3.29 3 3
1925 12.90 10 8 5 19.08
1926 78.00 63 50 28 19.GG l
1927 43.10 34 27 16 20.25 1
1928 136.20 108 86 50 20.85 2
1929 166.23 131 104 62 21.45 3
1930 21,00 16 13 8 22.05
1931 7.69 6 5 3 22.66
1932 2.85 2 2 1 23.27
1933 10.14 8 6 4 23.87
1934 19.77 15 12 8 24.47
1939 7.43 5 4 3 27.42
1942 1,872.11 1,319 1,048 825 29.12 28
IX-24 DAe
b
r 713
AVISTA CORPORATION
ACCOUNT 330.3 REMOVING PROPERTY OF OTHERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 100-R4
PROBABLE RETIREMENT YEAR.,12-2060
NET SALVAGE PERCENT..0
1943 24.98 17 14 11 29.67194415.37 11 9 7 30.211945145.95 100 79 67 30.75 219468.57 6 5 4 31.27194713.69 9 7 7 31.7819480.29 O
1949 4.89 3 2 3 32.78195128.26 18 14 14 33.7219522.42 2 21953355.69 227 180 175 34.61 5195411.83 7 6 6 35.031955113.91 71 56 58 35.45 219571.29 1 1
1958 25.55 16 13 13 36.591962343.42 200 159 185 37.93 5197660.71 30 24 37 41.19 119791,160.48 547 434 726 41.66 17198064.02 30 24 40 41.80 119862,503.59 1,043 828 1,676 42.53 3919872,334.63 952 756 1,579 42.63 3719910.43
23,166.89 16,901 13,425 9,742 482
CABINET GORGE
INTERIM SURVIVOR CURV2..IOWA 100-R4
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..0
1952 5,283,375.84 3,284,463 1,479,414 3,803,962 37.41 101,6831953895,974.31 550,451 247,939 648,036 38.07 17,02219549,808.42 5,954 2,682 7,127 38.73 1841955119,053.27 71,401 32,161 86,892 39.37 2,2071956124,315.68 73,640 33,170 91,146 40.01 2,278195750,790.90 29,713 13,384 37,407 40.64 920195811,608.43 6,707 3,021 8,587 41,25 20B19593,693.94 2,107 949 2,745 41.86 6619606,662.94 3,752 1,690 4,973 42.45 11719614,636.17 2,577 1,161 3,475 43.03 811962859.66 472 213 647 43.59 15
IX-25 f 713
AVISTA CORPORATION
ACCOUNT 330.3 REMOVING PROPERTY OF OTHERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 100-R4
PROBABLE RETIR2MENT YEAR..12-2072
NET SALVAGE PERCENT..0
1968 1,256.29 634 286 971 46.65 21197312,810.28 5,994 2,700 10,110 48.75 2071979120,672.61 50,988 22,966 97,706 50.76 1,92519801,992.62 827 373 1,620 51.04 321986135,725.53 49,693 22,383 113,342 52.51 2,158
6,783,236.89 4,139,373 1,864,490 4,918,747 129,124
NOXON RAPIDS
INTERIM SURVIVOR CURVE.,IOWA 100-R4
PROBABLE RETIREMENT YEAR.,12-2079
NET SALVAGE PERCENT..0
1959 27,118,321.26 15,229,378 6,192,383 20,925,939 43.35 482,72119601,167,859.00 646,515 262,878 904,981 44.07 20,535
1961 545,597.00 297,738 121,063 424,534 44.77 9,4831962306,780.00 164,962 67,075 239,705 45.47 5,272196330,386.38 16,099 6,546 23,840 46.15 5171964169,423.00 88,422 35,953 133,470 46.82 2,851196567,184.00 34,531 14,041 53,143 47.48 1,11919668,071.00 4,084 1,661 6,410 48.13 133
29,413,621.64 16,481,729 6,701,598 22,712,024 522,631
36,478,239.08 20,821,084 8,736,252 27,741,989 655,917
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..42.3 1.80
X-26 Aec
b 713
AVISTA CORPORATION
ACCOUNT 330.31 TWIN CREEK CHANNEL RESTORATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 100-R4
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..0
2005 242,033.02 41,782 42,293 199,740 55.07 3,627
242,033.02 41,782 42,293 199,740 3,627
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..55.1 1.50
IX-27 Aece
bË 713
AVISTA CORPORATION
ACCOUNT 330.4 LAND EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..O
1910 1,963.67 1,880 1,964
1911 5.00 5 5
1924 1,637.00 1,491 1,566 71 7.13 10192521.00 19 20 1 7.43
3,626.67 3,395 3,554 72 10
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..0
1915 94,755,26 89,236 82,452 12,304 4.66 2,640
1916 21,284.75 19,976 18,457 2,827 4,92 575
1920 31,938.00 29,546 27,300 4,638 5.99 77419217,819.00 7,206 6,658 1,161 6.27 185
1922 6,468.00 5,938 5,487 981 6.55 150192345.00 41 38 7 6.84 1
1924 1,179.00 1,074 992 187 7.13 26
1925 346.00 314 290 56 7.43 B1938120.00 101 93 27 12.43 2
1939 71.00 60 55 16 12.93 1
1949 70,732.26 54,018 49,911 20,821 18.88 1,103
1950 9,170.20 6,929 6,402 2,768 19.52 142
1951 794.63 594 549 246 20.17 12
1952 454.02 336 310 144 20.81 7
1953 207.01 151 140 67 21.45 3
1962 1,178.12 773 714 464 27.01 17
246,562.25 216,293 199,849 46,714 5,646
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..0
1925 979.50 889 905 74 7.43 10
979.50 BB9 905 74 10
9 IX-28
13 e 6 I 3
AVISTA CORPORATION
ACCOUNT 330.4 LAND EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..0
1906 4,288.64 4,158 3,957 332 2.44 13619075,208.82 5,035 4,792 417 2.67 1561908102,784.60 99,059 94,269 8,515 2.90 2,9361909110,920.16 106,567 101,414 9,506 3.14 3,027191072,697.10 69,616 66,250 6,447 3.39 1,902191158,970.52 56,287 53,565 5,405 3.64 1,4851912112,532.18 107,074 101,897 10,635 3.88 2,741191314,634.08 13,877 13,206 1,428 4.14 34519149,944.46 9,398 8,944 1,001 4.40 22819152,402.42 2,262 2,153 250 4.66 5419162,848.36 2,673 2,544 305 4.92 62
1917 1,756.44 1,643 1,564 193 5.18 37191826,641.29 24,826 23,626 3,016 5.45 55319201,074.35 994 946 128 5.99 2119219,876.07 9,102 8,662 1,214 6.27 19419225,256.63 4,826 4,593 664 6.55 101
1923 4,363.78 3,991 3,798 566 6.84 831924132.71 121 115 18 7.13 31925520.10 472 449 71 7.43 1019263,145.00 2,841 2,704 441 7.74 57
1927 1,737.90 1,563 1,487 250 8.05 31
1928 5,491.81 4,917 4,679 813 B.3B 9719296,702.77 5,973 5,684 1,019 B.71 117
1930 847.00 751 715 132 9.06 151931310.31 274 261 50 9.43 51932115.14 101 96 19 9.80 21933408.86 357 340 69 10.20 71934797.23 692 659 139 10.60 131939299.57 251 239 61 12.93 5194275,487.89 61,740 58,755 16,733 14.57 1,14819431,007.03 816 777 230 15.16 15
1944 619.63 497 473 147 15.77 919455,885.05 4,679 4,453 1,432 16.39 871946345.43 272 259 87 17.02 51947552.30 430 409 143 17.66 B194811.70 9 9 3 18.321949197.12 150 143 54 18.99 319511,139.73 850 809 331 20.33 16195297.58 72 69 29 21.01 1
1953 14,342.31 10,450 9,945 4,398 21.69 2031954477.17 344 327 150 22.38 7
IX-29 DAevce
b
r f 713
AVISTA CORPORATION
ACCOUNT 330.4 LAND EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..O
1955 4,593.09 3,267 3,109 1,484 23.06 64195751.71 36 34 17 24.44 119581,030.45 706 672 359 25.13 14196213,847.57 8,986 B,552 5,296 27.87 19019762,447.99 1,279 1,217 1,231 3G.16 34197946,793.24 23,189 22,068 24,725 37.49 660
1980 2,581.20 1,255 1,194 1,387 37.90 371986313,400.98 134,954 128,429 184,972 39.92 4,634198794,137.78 39,645 37,728 56,410 40.19 1,40419891,452,014.32 582,940 554,753 897,261 40.70 22,046199117.56 7 7 11 41.161994110,649.98 38,626 36,758 73,892 41.75 1,770
2,708,437.11 1,454,900 1,384,552 1,323,885 46,779
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..0
1952 285,018.42 209,950 90,803 194,216 21.07 9,218
1953 48,330.89 35,173 15,212 33,119 21.78 1,5211954529.09 380 164 365 22.49 1619556,422.00 4,559 1,972 4,450 23.21 192
1956 6,705.88 4,698 2,032 4,674 23.95 19519572,739.78 1,894 819 1,921 24.69 781958626.19 427 185 442 25.44 17
1959 199.25 134 58 141 26.20 5
1960 359.41 238 103 256 26.96 91961250.09 1G3 70 180 27.74 6196246.38 30 13 33 28.52 1196867.77 40 17 50 33.29 2
1973 691.02 367 159 532 37.28 1419796,509.35 3,046 1,317 5,192 41.82 124
1980 107.48 49 21 86 42.54 219867,321.35 2,884 1,247 6,074 46.40 131
365,924.35 264,032 114,193 251,731 11,531
IX-30 Avista CorporationDecemb@POWËÕ¾713
AVISTA CORPORATION
ACCOUNT 330.4 LAND EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR.,12-2079
NET SALVAGE PERCENT..0
1959 8,209.79 5,521 3,533 4,676 26,20 17819632,397.62 1,518 972 1,426 29.34 49
2015 70,262.50 1,686 1,079 69,183 61.01 1,134
80,869.91 8,725 5,584 75,286 1,361
3,406,399.79 1,948,234 1,708,637 1,697,762 65,337
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..26.0 1.92
PMfkmiPU IX-31 DAcce
f 3
AVISTA CORPORATION
ACCOUNT 330.41 LAND EASEMENTS -CONSERVATION -RABITAT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR.,12-2072
NET SALVAGE PERCENT..O
2002 91,873.21 19,755 18,012 73,861 52.79 1,399
2005 242,033.14 42,787 39,013 203,020 53.46 3,7982011116,479.71 10,682 9,740 106,740 54.47 1,960
2014 390,987.38 16,981 15,483 375,504 54.84 6,847
941,373,44 90,205 82,248 759,125 14,004
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 80-R4
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..0
2001 550,000.00 117,024 111,524 438,476 57.20 7,666
2012 432,234.97 29,885 28,481 403,754 60.45 6,679
982,234,97 146,909 140,005 842,230 14,345
1,823,608.41 237,114 222,253 1,601,355 28,349
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..56.5 1.55
IX-32 A 13
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
MONROE STREET
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-7
1992 7,510,318.12 2,454,287 1,140,388 6,895,652 51,40 134,157
1994 94,450.97 29,056 13,501 87,562 51.62 1,696
1995 200.00 60 28 186 51.73 4
1999 24,469.44 6,241 2,900 23,282 52.15 446
2004 43,516.48 8,493 3,946 42,616 52.62 810
2006 204,147.06 34,467 16,015 202,422 52.79 3,834
2007 13,578.74 2,107 979 13,550 52.87 256
2009 14,696.51 1,854 861 14,864 53.04 280
2010 24,891.84 2,768 1,286 25,348 53.11 477
2014 20,262.07 925 430 21,251 53.41 398
7,950,531.23 2,540,258 1,180,335 7,326,734 142,358
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..-7
1910 366,894.14 291,853 392,577
1911 5,236.00 4,149 5,603
1912 969.00 765 1,037
1913 433.04 340 463
1914 1,126.00 882 1,205
1915 522.00 407 559
1916 8,214.00 6,378 8,789
1917 60.00 46 64
1921 188.00 143 201
1924 632.00 474 676
1925 132.00 99 141
1926 2,493.00 1,854 2,668
1927 2,290.00 1,695 2,450
1930 2,027.00 1,480 2,169
1932 182.00 132 195
1935 64.00 46 68
1937 753.00 531 806
1938 1,864.00 1,307 1,994
1939 753.65 526 806
1940 478.00 332 511
1941 197.54 136 211
1948 1,073.69 711 1,149
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..-7
1949 946.00 623 1,01219516,313.00 4,103 6,755
1952 95.91 62 103
1953 4,381.00 2,809 4,678 9 36.7119542,911.00 1,854 3,088 27 36.86 l19561,639.71 1,029 1,714 41 37.14 119576,435.18 4,010 6,679 207 37.27 619587,365.00 4,555 7,586 294 37.41 8
1962 3,065.00 1,835 3,056 223 37.92 6198110,509.76 5,066 8,437 2,808 39.81 71198686,891.69 38,401 63,957 29,017 40.19 722
1988 5,581.46 2,369 3,946 2,027 40.33 50199079,837.68 32,415 53,987 31,439 40.46 777199192,144.27 36,506 60,801 37,793 40.53 932199310.88 4 7 5 40.6519957,161.11 2,540 4,230 3,432 40.77 84
1997 6,573.46 2,181 3,632 3,401 40.89 8319992,248.12 692 1,153 1,253 40.99 3120002,762.63 815 1,357 1,599 41.05 3920033,202.14 814 1,356 2,071 41.20 5020051,724,81 387 645 1,201 41.29 29200627,394.26 5,714 9,517 19,795 41.34 479
2008 10,281.47 1,803 3,003 7,998 41.43 1932009293,718.35 46,381 77,248 237,031 41.47 5,716
2011 3,067.85 370 616 2,666 41.55 6420134,240.91 340 566 3,972 41.63 952014876,290.79 51,260 85,374 852,257 41.67 20,45320161,015,440.46 12,604 20,992 1,065,529 41.74 25,528
2,958,815.96 575,828 859,838 2,306,095 55,418
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1915 764,503.38 605,686 818,019
1916 4,034.00 3,184 4,316
1917 2,238.00 1,760 2,395
1918 7,942.00 6,222 8,498
X-34
D ce b 713
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1919 14,798.00 11,549 15,817 17 28.27 1
1920 11,914.00 9,263 12,686 62 28.48 219216,762.00 5,237 7,172 63 28.69 2
1922 15,297.00 11,801 16,162 205 28.90 7
1924 2,887.00 2,209 3,025 .64 29.31 2
1926 9,910.19 7,523 10,303 301 29.71 10
1927 1,454.00 1,099 1,505 51 29.90 2
1928 453.00 341 467 18 30.10 1
1929 1,557.00 1,167 1,598 68 30.29 2
1930 786.00 587 804 37 30.47 1
1935 33.00 24 33 2 31.36
1936 1,113.02 809 1,108 83 31.53 3
1939 519.22 372 509 46 32.02 1
1940 505.06 360 493 47 32.17 1
1941 888.75 630 863 88 32.33 3
1942 1,894,23 1,337 1,831 196 32.48 6
1944 476,79 333 456 54 32.77 2
1945 1,009.00 701 960 120 32.91 4
1946 1,191.50 823 1,127 148 33.05 4
1947 2,700.37 1,855 2,541 349 33.19 11
1950 21,190.70 14,308 19,596 3,078 33.59 92
1951 6,184.32 4,151 5,685 932 33.71 28
1952 314.10 210 288 48 33.84 1
1953 711.20 471 645 116 33.96 3
1955 606.56 397 544 105 34.19 3
1956 23.66 15 21 5 34.31
1958 6,383.00 4,091 5,603 1,227 34.53 36
1966 38,136.89 22,940 31,418 9,388 35.32 266
1969 61,745.14 36,126 49,477 16,590 35.58 466
1970 270.00 156 214 75 35.66 2
1981 1,308.93 663 908 493 36.46 14
1983 7,736.70 3,801 5,206 3,073 36.59 B4
1985 33,914.87 16,111 22,065 14,224 36.71 387
1987 1,326.24 607 831 588 36.82 16
1989 2,152.79 946 1,296 1,008 36.93 27
1990 17,133.67 7,367 10,090 8,243 36.99 223
1991 9,995.77 4,200 5,752 4,943 37.04 133
1992 166,237.07 68,156 93,345 84,529 37.09 2,279
1994 6,674.88 2,595 3,554 3,588 37.19 96
1997 14,375.67 5,092 6,974 8,408 37.32 225
1998 49,273.35 16,841 23,065 29,657 37.37 794
IX-35
ece 4 713
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR.,12-2055
NET SALVAGE PERCENT..-7
1999 20,879.60 6,872 9,412 12,929 37.41 346
2002 11,983.95 3,449 4,724 8,099 37.54 216
2004 5,258.49 1,356 1,857 3,769 37,61 100
2007 6,561.94 1,366 1,871 5,150 37.72 137
2008 136,101.13 25,852 35,406 110,222 37.76 2,919
2009 1,935.35 332 455 1,616 37.79 43
2010 407,198.96 61,778 84,610 351,093 37.83 9,281
2012 150,973,82 16,602 22,738 138,804 37.89 3,663
2013 162,494.42 14,229 19,488 154,381 37.92 4,071
2014 1,582,166.80 101,490 138,998 1,553,920 37.95 40,947
2015 77,959.31 3,067 4,200 79,216 37.98 2,086
2016 757,854.28 10,112 13,849 797,055 38.01 20,970
4,621,930.07 1,130,621 1,536,872 3,408,593 90,019
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-7
1922 335,463.00 252,877 358,945
1923 824.00 618 882
1924 341.00 255 365
1930 953.00 692 1,020
1940 .185.00 128 198
1942 192.00 131 205
1945 626.62 420 663 8 36.04
1950 855.00 555 876 39 36.89 1
1951 142.00 92 145 7 37.06
1952 279.00 179 282 16 37.22
1953 2,176.17 1,385 2,185 144 37.37 4
1954 920.00 581 917 68 37.52 2
1957 514.00 318 502 48 37.96 1
1966 2,906.35 1,663 2,623 486 39.13 12
1982 10,196.78 4,780 7,541 3,370 40.71 83
1994 1,875,33 675 1,065 942 41.58 23
1998 14,368.94 4,527 7,142 8,233 41.82 197
1999 39,085.85 11,836 18,672 23,150 41.88 553
2002 31,174.13 8,221 12,969 20,387 42.04 485
2008 46,456.93 7,999 12,619 37,090 42.34 876
IX-36 Avista corporationDecemb@PGPI4g713
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-7
2009 44,341.57 6,865 10,830 36,616 42.38 86420101,690.34 231 364 1,444 42.43 342012348,085.01 34,359 54,203 318,248 42.51 7,486201425,792.13 1,478 2,332 25,266 42.59 593
2016 66,347.05 789 1,245 69,747 42.67 1,635
975,791.20 341,654 498,787 545,310 12,849
NINE MILE
INTERIM SURVIVOR CURVE..IOWA ll0-R2
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1908 133,467.99 103,697 75,274 63,533 27.28 2,32919251,223.96 885 642 630 31.78 20
1927 12,989.00 9,301 6,752 6,757 32.26 209
1928 19,335.78 13,780 10,003 10,106 32.50 311192927,981.00 19,847 14,407 14,693 32.73 449
1930 8,044.00 5,678 4,122 4,244 32.96 129
1931 15.00 11 8 8 33.19
1938 237.00 161 117 130 34.70 4
1940 126.00 84 61 70 35.10 2
1941 179.17 119 86 100 35.29 3
1947 292.03 188 136 167 36.39 5
1953 1,033.84 639 464 611 37.37 16
1955 400.25 244 177 239 37.67 6
1956 701.00 424 308 421 37.82 11
1961 9,818.34 5,711 4,146 6,065 38.51 157196380.86 46 33 51 38.77 1
1966 144.00 80 58 92 39.13 2
1967 3,350.00 1,845 1,339 2,145 39.25 5519712,905.00 1,535 1,114 1,907 39.69 48
1972 3,476.58 1,816 1,318 2,297 39.79 58
1980 411.42 193 140 28B 40.55 7
1981 9,922.05 4,594 3,335 6,984 40.63 172
1984 26,115.12 11,495 8,344 18,815 40.88 460
1985 723.40 313 227 525 40.95 13
1986 21,186.25 8,985 6,522 15,511 41.03 3781987114.96 48 35 85 41.10 2
1994 2,607,382.48 912,832 662,630 2,049,048 41.58 49,280
IX-37 °f 13
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT.,-4
1995 226,189.23 76,840 55,779 179,458 41.64 4,310
1997 1,627.42 517 375 1,317 41.76 32
1998 8,156.07 2,497 1,813 6,670 41.82 159
1999 5,309.51 1,563 1,135 4,387 41.88 105
2000 9,543.30 2,691 1,953 7,972 41.94 190
2001 1,425.08 384 279 1,203 41.99 29
2005 10,302.20 2,208 1,603 9,111 42.19 216
2006 3,608.23 719 522 3,231 42.24 76
2013 368,816.25 28,073 20,378 363,191 42.55 8,536
2014 2,440,050.62 135,917 98,663 2,438,990 42.59 57,267
2015 1,459,878.83 49,936 36,249 1,482,025 42.63 34,765
2016 10,678,125.11 123,490 89,642 11,015,608 42.67 258,158
18,104,688.33 1,529,386 1,110,189 17,718,687 417,970
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1906 122,110.81 95,629 126,995
1907 3,539.46 2,761 3,681
1908 2,812.29 2,185 2,925
1909 163.00 126 170
1910 29,239.00 22,536 30,409
1911 8,493.00 6,520 8,833
1912 254.00 194 264
1913 1,627.00 1,239 1,692
1914 713.00 541 742
1921 237.00 174 246
1922 359.00 263 373
1923 1,424.00 1,039 1,481
1925 143.00 103 149
1926 7,044.00 5,068 7,326
1927 2,171.00 1,555 2,258
1928 61.00 43 63
1929 24,275.00 17,218 25,246
1932 75.00 52 78
1936 78.00 53 81
1939 127.00 86 132
MÉtѾNO IX-38 DAvceBC
3
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRDAL(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1940 328.92 220 342
1941 160.34 107 167
1942 11.00 7 11
1943 653.00 430 679
1945 2,507.00 1,632 2,607
1946 2,671.50 1,729 2,778
1947 1,298.24 835 1,350
1948 1,334.77 853 1,388
1949 1,189.68 756 1,237
1951 2,121.49 1,330 2,206
1952 564.44 351 587
1953 76.00 47 79
1954 22.00 14 23
1955 2,332.00 1,422 2,425
1956 756.00 457 786
1957 178.00 107 184 1 37.96
1958 819.15 488 840 12 38.11
1959 1,406.00 831 1,431 31 38.24 1
1963 998.00 571 983 55 38.77 1
1964 36,525.00 20,700 35,645 2,341 38.89 60
1965 1,638.00 920 1,584 119 39.01 3
1966 682.72 380 654 56 39.13 1
1968 1,784.00 973 1,676 180 39.36 5
1980 125.13 59 102 29 40.55 1
1981 1,894.68 877 1,510 460 40.63 11
1982 33,878.78 15,436 26,581 B,653 40.71 213
1984 18,588.50 8,182 14,089 5,243 40.88 128
1985 18,140.23 7,842 13,504 5,362 40.95 131
1986 231.93 98 169 72 41.03 2
1988 13,073.44 5,321 9,163 4,434 41.18 108
1989 22,560.55 8,985 15,472 7,991 41.25 194
1990 3,347.73 1,303 2,244 1,238 41.32 30
1991 1,312.50 498 858 507 41.39 12
1992 11,114.19 4,115 7,086 4,473 41.45 108
1993 13,497.07 4,863 8,374 5,663 41.52 136
1994 3,107.28 1,088 1,874 1,358 41.58 33
1998 129,973.74 39,798 68,532 66,640 41.82 1,593
1999 32,441.94 9,548 16,442 17,298 41.88 413
2000 740.92 209 360 411 41.94 10
2004 1,619.10 370 637 1,047 42.15 25
2006 86,343.03 17,203 29,624 60,173 42.24 1,425
gggggg IX-39 713
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE.,IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
2007 225,562.31 41,390 71,274 163,311 42.29 3,862
2008 297,987.67 49,870 85,876 224,031 42.34 5,291
2009 15,036.51 2,263 3,897 11,741 42.38 277
2013 6,416.80 488 840 5,833 42.55 137
2014 78,518.84 4,374 7,532 74,128 42.59 1,741
2015 4,316.87 148 255 4,235 42.63 99
2016 1,239,098.19 14,330 24,676 1,263,986 42.67 29,622
2,523,930.74 431,203 683,779 1,941,109 45,673
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1952 6,457,894.68 4,136,018 4,193,533 3,297,625 44.21 74,590
1953 877,607.08 557,399 565,150 452,874 44.46 10,186
1955 437.80 273 277 231 44.96 5
1956 499.92 309 313 267 45.20 6
1957 4,670.00 2,863 2,903 2,514 45.44 55
1963 2,745.00 1,588 1,610 1,574 46.77 34
1967 5,869.01 3,250 3,295 3,513 47.58 74
1969 1,328.00 718 728 812 47.97 17
1970 7,790.00 4,161 4,219 4,818 48.15 100
1971 7,941.43 4,189 4,247 4,965 48.33 103
1972 3,210.00 1,671 1,694 2,029 48.51 42
1981 4,749.00 2,155 2,185 3,324 49.96 67
1983 18,010.60 7,878 7,988 12,905 50.25 257
1984 357,423.62 153,294 155,426 259,186 50.39 5,144
1985 10,700.38 4,498 4,561 7,852 50.52 155
1986 244.02 100 101 182 50.66 4
1987 7,986.76 3,214 3,259 6,006 50.79 118
1989 42,610.77 16,355 16,582 32,846 51.04 644
1991 207,932.04 75,776 76,830 164,371 51.28 3,205
1992 214,186.39 75,881 76,936 171,520 51.40 3,337
1993 38,273.42 13,168 13,351 31,046 51.51 603
1995 22,254.07 7,182 7,282 18,533 51.73 358
1996 2,711.lB 845 857 2,288 51.84 44
1997 39,620.38 11,897 12,062 33,897 51.94 653
1999 137,1G9.01 37,925 38,452 120,664 52.15 2,314
gggggggg IX-40 Avista corporation
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AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBAELE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
2000 123,396,70 32,622 33,076 110,065 52.24 2,107
2001 64,510.48 16,242 16,468 58,364 52.34 1,115
2003 46,834.81 10,558 10,705 43,624 52.53 830
2004 148,223.91 31,364 31,800 140,140 52.62 2,663
2005 12,313.24 2,435 2,469 11,814 52.70 224
2006 37,486.23 6,861 6,956 36,528 52.79 692
2007 28,597.16 4,812 4,879 28,294 52.87 535
2009 29,129.21 3,984 4,039 29,750 53.04 561
2010 580,761.64 70,016 70,990 602,694 53.11 11,348
2011 24,182.09 2,507 2,542 25,509 53.19 480
2013 1,359,349.38 92,655 93,943 1,482,902 53.34 27,801
2014 26,377.30 1,305 1,323 29,275 53.41 548
2015 413,820.69 12,500 12,674 467,358 53.48 8,739
2016 1,009,706.37 10,401 10,546 1,160,714 53.55 21,675
12,378,553.77 5,420,869 5,496,251 8,862,871 181,433
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
1959 6,344,219.34 3,909,894 2,912,246 4,954,586 49.65 99,790
1960 250,457.46 152,725 113,756 196,812 49.94 3,941
1961 5,133.03 3,097 2,307 4,058 50.22 81
1962 20,854.55 12,445 9,270 16,590 50.50 329
1965 3,207.21 1,850 1,378 2,599 51.30 51
1966 4,775.16 2,721 2,027 3,894 51.56 76
1968 367.70 204 152 304 52.06 6
1970 8,707.75 4,717 3,513 7,284 52.54 139
1971 372.90 199 148 314 52.78 6
1973 1,097.39 570 425 936 53.24 18
1977 1,701,943.79 831,164 619,084 1,491,326 54.10 27,566
1978 362,980.42 174,322 129,842 320,254 54.31 5,897
1980 768.01 356 265 687 54.71 13
1983 3,784.84 1,657 1,234 3,459 55.28 63
1985 15,044.70 6,317 4,705 13,950 55.64 251
1986 830,086.21 340,927 253,936 775,371 55.81 13,893
1987 5,148.85 2,066 1,539 4,846 55.98 87
1988 14,869.80 5,823 4,337 14,101 56.15 251
IX-41
D ce
bCp
4 713
AVISTA CORPORATION
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRGAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 110-R2
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT.,-24
1989 19,436.91 7,420 5,527 18,575 56.32 33019904,932.08 1,834 1,366 4,750 56.48 841991143,136.97 51,749 38,545 138,945 56.64 2,453
1992 81,589.33 28,655 21,343 79,827 56.79 1,406199331,804.21 10,835 8,070 31,367 56.94 5511995121,901.82 38,834 28,925 122,233 57.24 2,135
1996 14,153.04 4,348 3,239 14,311 57.38 2491997265,922.66 78,627 58,565 271,180 57.52 4,7151998143,864.23 40,846 30,424 147,968 57.65 2,5671999176,353.93 47,902 35,679 183,000 57.79 3,167200013,230.81 3,430 2,555 13,851 57.92 239
2001 5,128.92 1,265 942 5,418 58.04 9320024,075.68 952 709 4,345 58.17 75200383.76 18 13 90 58.29 2200456,777.43 11,724 B,733 61,672 58.41 1,056200529,010.35 5,582 4,158 31,815 58.53 544
2006 186,713.54 33,240 24,758 206,766 58.64 3,5262007714,720.77 116,711 86,931 799,323 58.75 13,60520088,317.99 1,233 918 9,396 58.86 160
2009 193,050.15 25,564 19,041 220,341 58.97 3,736
2010 792,771.86 92,425 68,B42 914,195 59.07 15,4762011827,975.25 82,628 61,545 965,145 59.18 16,309
2012 86,624.05 7,186 5,352 102,061 59.28 1,722
2013 270,040.20 17,630 13,132 321,718 59.38 5,41820141,34B,939.66 64,097 47,742 1,624,943 59.47 27,32420151,726,747.78 49,846 37,127 2,104,040 59.57 35,3202016547,708.76 5,311 3,956 675,203 59.66 11,318
17,388,831.25 6,280,946 4,678,301 16,883,850 306,038
66,903,072.55 18,250,765 16,044,352 58,993,249 1,251,758
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..47.1 1.87
IX-42 Avistacorporationria
Decemb@PS9f§§†$
AVISTA CORPORATION
ACCOUNT 331.1 STRUCTURES AND IMPROVEMENTS -FISH AND WILDLIFE CONSERVATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
MONROE STREET
INTERIM SURVIVOR CURVE..IOWA 55-52.5
PROBABLE RETIREMENT YEAR.,12-2072
NET SALVAGE PERCENT..-7
1994 205.59 88 31 189 32.67 6
205.59 88 31 189 6
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 55-52.5
PROBABLE RETIREMENT YEAR.,12-2055
NET SALVAGE PERCENT..-7
1993 64,872.23 30,638 64,872 4,541 28.97 157
64,872.23 30,638 64,872 4,541 157
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 55-S2.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
2000 2,664.78 886 2,665 106 34.82 3
2,664.78 886 2,665 106 3
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 55-52.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1994 1,140.98 532 793 531 32.67 16
2003 9,469.03 2,755 4,104 6,880 40.14 171
2010 12,927.68 1,880 2,801 12,195 45.36 269
2012 4,846.30 494 736 4,886 46.67 105
2015 3,266.08 114 170 3,619 48.47 75
31,650.07 5,775 8,603 28,111 636
ggg IX-43 13
AVISTA CORPORATION
ACCOUNT 331.1 STRUCTURES AND IMPROVEMENTS -FISH AND WILDLIFE CONSERVATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
NOXON RAPIDS
INTERIM SURVIVOR CURVE.,IOWA 55-52.5
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
1994 1,448.95 718 525 1,272 32.96 39
2001 6,257.99 2,185 1,597 6,163 39.24 157
2006 89,764.55 21,535 15,737 95,571 43.69 2,187
97,471.49 24,438 17,858 103,006 2,383
196,864.16 61,825 94,030 135,953 3,185
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..42.7 1.62
IX-44 713
AVISTA CORPORATION
ACCOUNT 331.2 STRUCTURES AND IMPROVEMENTS -RECREATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
MONROE STREET
INTERIM SURVIVOR CURVE..IOWA 50-51
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-7
1975 7,680.00 4,957 2,676 5,542 19.84 279
1992 412,574.09 184,064 99,353 342,102 2B.96 11,813
1993 55,868.81 24,160 13,041 46,739 29.56 1,581
1994 31,578.47 13,218 7,135 26,654 30.16 884
2014 3,529,323.57 206,341 111,377 3,664,999 43.08 85,074
4,037,024.94 432,740 233,581 4,086,036 99,631
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 50-51
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1993 34,452.43 16,012 22,034 14,830 26.49 560
1994 24,243.94 10,953 15,073 10,868 26.89 404
2004 6,495.09 1,929 2,655 4,295 30.85 139
2006 57,517.50 14,884 20,482 41,062 31.63 1,298
2007 82,524.79 19,675 27,075 61,226 32,02 1,912
2012 66,777.77 8,312 11,438 60,014 33.88 1,771
2013 250,211.63 24,700 33,990 233,736 34.24 6,826
2014 257,679.55 18,520 25,486 250,231 34.58 7,236
2015 652,299.53 28,561 39,303 658,657 34.92 18,862
1,432,202.23 143,546 197,536 1,334,920 39,008
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 50-S1
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-7
1974 5,979.70 3,933 4,053 2,345 19.23 122
5,979.70 3,933 4,053 2,345 122
I
IX-45 13
AVISTA CORPORATION
ACCOUNT 331.2 STRUCTURES AND IMPROVEMENTS -RECREATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5}(6)(7)
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 50-51
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
2014 195,527.13 12,624 21,168 182,181 37.62 4,8432015110,074.63 4,343 7,282 107,195 38.04 2,818
305,601.76 16,967 28,450 289,376 7,661
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 50-S1
PROBABLE RETIREMENT YEAR.,12-2060
NET SALVAGE PERCENT..-4
1990 3,716.97 1,763 1,008 2,858 26.43 108
2006 198,854,47 47,241 26,998 179,811 33.98 5,292
2012 43,537.76 4,891 2,795 42,484 36.75 1,156201432,396.62 2,092 1,196 32,497 37.62 864
2015 361,091.33 14,248 8,143 367,392 38.04 9,658
2016 2,761.44 37 21 2,851 38.45 74
642,358.59 70,272 40,160 627,893 17,152
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 50-51
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1993 16,949.60 7,946 12,541 7,120 29.56 241
1994 786.81 357 563 349 30.16 12
1995 5,000.00 2,192 3,460 2,340 30.77 76
2000 15,100.89 5,373 8,480 9,037 33.90 267
2001 294,941.72 99,708 157,372 184,760 34.55 5,348
2002 8,994.62 2,879 4,544 5,890 35.19 167
2004 204,365.84 57,694 91,060 146,004 36.50 4,000
2006 23,947.47 5,814 9,176 18,603 37.82 492
2007 100,068..82 22,261 35,135 80,945 38.48 2,104
2008 11,275.05 2,270 3,583 9,496 39.14 243
2009 71,020.92 12,766 20,149 62,235 39.81 1,563
2011 41,933.76 5,654 8,924 39,719 41.13 9662012169,622.14 18,936 29,887 166,874 41.79 3,993
ansettnaming IX-46 DAe 13
AVISTA CORPORATION
ACCOUNT 331.2 STRUCTURES AND IMPROVEMENTS -RECREATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,201G
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 50-51
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
2013 9,829.48 862 1,361 10,042 42.44 237
2015 14,657.12 564 890 16,112 43.72 369
2016 194,019,61 2,509 3,960 221,103 44.34 4,987
1,182,513.85 247,785 391,087 980,629 25,065
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 50-S1
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT.,-24
1990 7,180.92 3,915 3,839 5,065 28.00 181199210,530.55 5,407 5,302 7,755 29.26 265
1993 5,983.25 2,975 2,917 4,502 29.90 151
1994 17,352.07 8,341 B,180 13,337 30.55 437
1995 16,535.20 7,669 7,521 12,983 31.21 416
2000 52,789.66 19,752 19,370 46,089 34.64 1,331
2002 38,409.96 12,884 12,635 34,994 36.08 970
2003 4,027.16 1,270 1,245 3,748 36.81 102
2004 314,590.51 92,873 91,077 299,016 37.54 7,965
2006 206,696.01 52,276 51,265 205,038 39.03 5,253
2007 180,618.34 41,725 40,918 183,049 39.79 4,600
2009 77,021.38 14,326 14,049 81,458 41.31 1,972
2010 77,628.62 12,641 12,396 83,863 42.07 1,993
2011 6,778.08 943 925 7,480 42.83 175
2012 44,775.09 5,131 5,032 50,489 43.60 1,158201344,542.47 4,007 3,929 51,303 44.36 1,157
2014 219,662.71 14,246 13,970 258,411 45.12 5,727
2015 30,401.58 1,186 1,163 36,535 45.87 796
2016 51,134.61 673 660 62,747 46.61 1,346
1,406,658.17 302,240 296,394 1,447,862 35,995
9,012,339.24 1,217,483 1,191,260 8,769,061 224,634
COMPOSITE .REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..39.0 2.49
99mnan/Pa IX-47 DA
1 3
AVISTA CORPORATION
ACCOUNT 331.26 STRUCTURES AND IMPROVEMENTS -RECREATION INFORMATION AND
EDUCATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC,BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT.,-16
2004 24,242.30 6,815 16,146 11,975 37.67 318
24,242.30 6,815 16,146 11,975 318
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
2004 11,358.62 3,394 4,747 9,338 37.93 246
11,358.62 3,394 4,747 9,338 246
35,600.92 10,209 20,893 21,313 564
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..37.8 1.58
IX-48 Aece
3
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
MONROE STREET
INTERIM SURVIvoR CURVE.,IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-7
1972 1,527,619.08 694,162 280,919 1,353,633 47.93 28,2421973955,021.89 428,349 173,348 848,526 48.04 17,663197420,646.77 9,137 3,698 18,394 48.15 382
1975 509.80 222 90 456 48.27 9
1992 2,497,418.44 776,793 314,359 2,357,879 49.85 47,2991994240,802.88 70,532 28,543 229,116 50.01 4,581
1995 2,739,018.41 776,766 314,348 2,616,401 50.08 52,244
1997 43,306.50 11,432 4,626 41,712 50.23 830
1998 6,833.48 1,734 702 6,610 50.30 1311999946.12 230 93 919 50.37 18
2010 9,557.31 1,017 412 9,815 51.09 192
2011 1,930,338.85 176,866 71,576 1,993,887 51.15 38,981
2016 123,935.66 1,125 455 132,156 51.45 2,569
10,095,955.19 2,948,365 1,193,169 9,609,503 193,141
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..-7
1910 616,670.16 460,817 659,837
1911 2,825.00 2,104 3,023
1912 3,289.00 2,441 3,519
1913 423.06 313 453
1914 259.00 191 277
1916 8,598.73 6,294 9,201
1920 952.03 687 1,019
1921 109.00 78 117
1923 330.00 235 353
1925 2,383.00 1,687 2,550
1926 890,00 627 952
1927 859.00 603 919
1934 260.00 177 278
1942 499.00 327 534
1943 450.00 293 482
1944 249.00 161 266
1945 393.00 253 421
1946 3,015.00 1,933 3,226
1952 176.00 109 188
IX-49 AvistaCorporation713DecembËPflfé
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..-7
1954 663.00 405 709
1955 889.00 539 951
1956 13,912.00 8,370 14,886
1957 4,697.00 2,806 5,026
1958 2,795.00 1,658 2,987 4 37.40
1960 410.00 239 431 8 37.57
1962 8,912.00 5,121 9,225 311 37.74 8
1963 17,387.00 9,908 17,848 756 37.81 20
1966 1,479.00 821 1,479 104 38.04 3
1970 17,295.00 9,225 16,618 1,888 38.33 49
1973 5,689.33 2,936 5,289 799 38.53 21
1974 758.50 387 697 114 38.59 3
1977 7,577.12 3,722 6,705 1,403 38.78 36
1984 920.27 406 731 253 39.16 6
1987 53,901.37 22,502 40,534 17,140 39.31 436
1988 24,486.96 10,014 18,039 8,162 39.36 207
1989 86,785.63 34,740 62,579 30,281 39.40 769
1994 61,907.68 21,834 39,331 26,910 39.62 679
1995 2,253.91 771 1,389 1,023 39.67 26
1997 410,414.98 131,440 236,771 202,373 39.75 5,091
1999 1,657,476.43 492,430 887,043 886,456 39.83 22,256
2000 762,281.39 217,238 391,324 424,317 39.86 10,645
2001 1,182,979.51 322,118 580,250 685,538 39.90 17,181
2005 35,540.52 7,713 13,894 24,134 40.05 603
2010 40,142.26 5,420 9,763 33,189 40.23 825
2015 6,941.38 242 436 6,991 40.40 173
5,051,126.22 1,792,335 3,052,548 2,352,157 59,037
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT.,-7
1915 2,576,037.01 1,938,024 2,756,360
1916 3,271.00 2,453 3,500
1917 1,530.00 1,144 1,637
1918 64,061.00 47,733 68,440 105 30.53 3
1919 93,808.00 69,664 99,8B5 489 30.66 16
1920 23,359.00 17,288 24,788 206 30.79 7
gggggg IX-50 AvistaCorporationDecemgggý7ggg13
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1921 15,521.00 11,449 16,416 192 30.91 619223,110.00 2,286 3,278 50 31.03 2192362,619.00 45,873 65,773 1,229 31.15 39
1924 12,500.00 9,125 13,084 291 31.27 9
1925 2,785.00 2,026 2,905 75 31.39 2
1926 1,997.00 1,447 2,075 62 31.50 2
1929 243.00 174 249 11 31.84
1930 58,587.00 41,825 59,969 2,719 31.95 85
1934 3,256.00 2,287 3,279 205 32.38 6
1940 659.00 451 647 58 32.97 21946183.00 122 175 21 33.52 1
1949 135,867.42 88,780 127,294 18,084 33.77 536
1950 6,787.32 4,410 6,323 939 33.85 28
1951 26,173.19 16,907 24,242 3,764 33.93 11119528,384.51 5,384 7,720 1,252 34.01 37
1955 1,231.16 776 1,113 205 34.24 6
1960 5,951.45 3,623 5,195 1,173 34.60 34
1961 25,831.00 15,608 22,379 5,260 34.67 152
1962 18,134.00 10,875 15,593 3,811 34.73 110196319,741.00 11,745 16,840 4,283 34.80 123
1964 71.06 42 60 16 34.86
1969 2,353.00 1,328 1,904 614 35.16 17
1971 7,096.11 3,928 5,632 1,961 35.27 561987413,923.95 1B3,232 262,721 180,178 36.01 5,004
1988 385,288.23 167,216 239,757 172,502 36.05 4,785
1989 671,078.82 285,398 409,208 308,847 36.08 8,56019901,917,672.47 797,844 1,143,960 907,949 36.12 25,137
1992 2,326,382.84 923,355 1,323,920 1,165,310 36.19 32,200
1993 63,488.82 24,548 35,197 32,736 36,23 904
1994 2,168,656.90 816,362 1,170,512 1,149,951'36.26 31,714
1995 634,895.44 232,239 332,988 346,350 36.29 9,544
1996 25,228.73 8,944 12,824 14,171 36.33 390
1997 586,378.29 201,171 288,442 338,983 36.36 9,323
1999 2,287,700.05 729,774 1,046,360 1,401,479 36.42 38,481
2000 1,432,396.99 438,541 628,786 903,878 36.45 24,798200159,796.76 17,511 25,108 38,875 36.49 1,065
2002 350.72 98 141 235 36.52 62004131,BS1.04 32,958 47,256 93,825 36.58 2,565
2011 34,640.08 4,420 6,337 30,727 36.78 835
2013 277,129.01 23,494 33,686 262,842 36.84 7,135
imy_4EMg ix-51 ryg,g13
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
2014 373,634.16 23,288 33,391 366,398 36.86 9,940
2015 698,947.32 26,781 38,399 709,475 36.89 19,232201616,020,892.35 211,022 302,566 16,839,788 36.92 456,116
33,691,480.20 7,504,973 10,738,311 25,311,573 689,124
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-7
1922 479,741.72 341,386 432,887 80,437 33.79 2,380
1923 29,805.45 21,127 26,790 5,102 33.94 150
1924 2,210,00 1,560 1,978 387 34.09 11
1925 425.00 299 379 76 34.23 2
1926 3,128.00 2,191 2,778 569 34.38 17
1927 342.00 239 303 63 34.52 2
1928 40.00 28 36 7 34.66
1930 927.00 638 809 183 34.94 5
1932 60.00 41 52 12 35.21
1936 430.00 288 365 95 35.73 3
1940 95.00 62 79 23 36.22 1
1943 44.00 28 36 12 36.58
1944 521.00 335 425 133 36.69 4
1947 106.66 67 85 29 37.02 1
1948 2,375.37 1,492 1,892 650 37.13 18
1949 25.02 16 20 6 37.24
1952 690.58 423 536 203 37.54 5
1953 875.90 533 676 261 37.64 7
1955 611.45 367 465 189 37.84 519575,424.43 3,209 4,069 1,735 38.03 46
1958 194.00 114 145 63 38.12 2
1960 1,050.00 607 770 354 38.30 9
1962 206.00 117 148 72 38.47 2
1969 5,000.00 2,665 3,379 1,971 39.02 51
1973 9,150.98 4,668 5,919 3,872 39.30 99
1976 8,267.46 4,064 5,153 3,693 39.50 93
1989 10,046.06 3,963 5,025 5,724 40.22 142
1990 35,855.73 13,823 17,528 20,838 40.27 517
1993 13,881.71 4,957 6,286 8,568 40.41 212
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13
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR.,12-2060
NET SALVAGE PERCENT..-7
1994 354.19 123 156 223 40.45 6
1995 50,002.76 16,838 21,351 32,152 40.50 794
1998 1,081,101.16 328,502 416,550 740,228 40.62 18,223
1999 225,620.73 65,899 83,562 157,852 40.67 3,881
2000 1,072.35 300 380 767 40.71 19
2003 368,311.75 88,766 112,558 281,536 40.83 6,895
2004 82.42 19 24 64 40.86 2
2005 4,689,300.37 998,392 1,265,989 3,751,562 40.90 91,725
2011 547,977.84 62,533 79,294 507,043 41.13 12,328
2015 31,886.61 1,081 1,371 32,748 41.27 794
7,607,240.70 1,971,760 2,500,247 5,639,500 138,451
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1908 665,651.03 484,262 210,546 481,731 31.49 15,298
1921 1,261.87 876 381 931 33.64 28
1926 565.00 385 167 420 34.38 12
1927 617.00 418 182 460 34.52 13
1928 25,607.82 17,287 7,516 19,116 34.66 552
1932 279.00 185 80 210 35.21 6
1948 441.66 270 117 342 37.13 9
1949 467.00 283 123 363 37.24 10
1953 77.17 46 20 60 37.64 2
1954 443.94 261 113 348 37.74 9
1972 5,563.00 2,790 1,213 4,572 39.23 117
1973 549.10 272 118 453 39.30 12
1978 30,650.97 14,260 6,200 25,677 39.62 648
1991 2,007,102.55 734,050 319,149 1,768,238 40.32 43,855
1994 1,645,302.66 555,223 241,399 1,469,716 40.45 36,334
1995 413,832.99 135,451 58,891 371,495 40.50 9,173
1997 148,860.34 45,613 19,832 134,983 40.58 3,326
1998 2,803,086.07 827,861 359,936 2,555,274 40.62 62,907
1999 105,149.44 29,851 12,979 96,377 40.67 2,370
2000 43,680.64 11,888 5,169 40,259 40.71 989
2001 31,488.40 8,185 3,559 29,189 40.75 716
2009 21,780.07 3,170 1,378 21,273 41.05 518
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AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC,BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRGAL(1)(2)(3)(4)(5)(6)(7)
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 110-Rl
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
2010 4,979,946.67 640,608 278,522 4,900,622 41.09 119,266201334,720.97 2,557 1,112 34,998 41.20 8492014789,164.05 42,473 18,466 802,264 41.23 19,458
2015 4,693,787.36 154,647 67,237 4,814,302 41.27 116,654
2016 741,414.84 8,497 3,694 767,377 41.30 18,581
19,191,491.61 3,721,669 1,61B,100 18,341,051 451,712
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1906 244,325.25 178,951 132,484 121,614 31.13 3,907
1907 6,605.11 4,822 3,570 3,299 31.31 105
1908 5,823.00 4,236 3,136 2,920 31.49 93
1909 23,882.00 17,315 12,819 12,018 31.67 379
1912 507.00 364 269 258 32.18 8
1914 83.00 59 44 43 32.52 1
1918 177.00 124 92 92 33.17 3
1920 5,524.00 3,850 2,850 2,895 33.48 86
1921 2,163.00 1,502 1,112 1,138 33.64 34
1922 90,569.16 62,642 46,376 47,816 33.79 1,415
1924 418.00 287 212 222 34.09 7
1925 1,699.00 1,161 860 907 34.23 26
1927 3,499.00 2,372 1,756 1,883 34.52 55
1928 1,933.00 1,305 966 1,044 34.66 30
1929 10,164.00 6,832 5,058 5,513 34.80 158
1930 9,741.00 6,519 4,826 5,304 34.94 152
1931 2,027.00 1,351 1,000 1,108 35.08 32
1932 81.00 54 40 44 35.21 1
1933 444.00 293 217 245 35.34 7
1936 295.62 193 143 165 35.73 51937382.00 248 184 214 35.86 6
1939 10.00 6 4 6 36.10
1940 10.00 6 4 6 36.22
1941 217.00 138 102 124 36.34 3
1946 318.00 196 145 186 36.91 5
1947 940.00 577 427 550 37.02 15
1948 3,053,00 1,864 1,380 1,795 37.13 48
IX-54 713
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 110-Rl
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1950 1,353.00 816 604 803 37.34 22
1951 187.00 112 83 112 37.44 3
1953 687.00 406 301 414 37.64 11
1954 15,763.00 9,261 6,856 9,537 37.74 25319554,120.20 2,404 1,780 2,505 37.84 661956181.00 105 78 111 37.93 3
1957 1,817.00 1,045 774 1,116 38.03 29
1958 3,501.55 1,998 1,479 2,162 38.12 571961187.00 104 77 117 38.38 319671,208.96 639 473 784 38.87 20
1968 12,858.59 6,727 4,980 8,393 38.95 215
1969 232.00 120 89 152 39.02 419701,067.88 547 405 706 39.09 18
1973 1,196.19 593 439 805 39.30 20
1976 140,946.68 67,344 49,857 96,727 39.50 2,449
1977 58,436.39 27,557 20,401 40,372 39.56 1,021
1979 1,043.87 479 355 731 39.69 18
1980 54,358.99 24,567 18,188 38,346 39.74 965
1986 2,022.16 825 611 1,492 40.07 37198716,685.67 6,675 4,942 12,411 40.12 309
1988 118,664.01 46,504 34,429 88,982 40.17 2,215
1989 194.55 75 56 147 40.22 419907,682.02 2,878 2,131 5,859 40.27 145
1991 3,819.62 1,397 1,034 2,938 40.32 73
1992 856,558.02 305,453 226,138 664,682 40.36 16,469
1993 710,712.90 246,666 182,616 556,526 40.41 13,772
1995 337,561.33 110,487 81,798 269,266 40.50 6,649
1996 364,802.18 115,620 85,598 293,797 40.54 7,247
1997 335,085.62 102,675 76,014 272,475 40.58 6,715
1999 47,839.08 13,581 10,055 39,698 40.67 97620041,953,993.11 431,975 319,807 1,712,346 40.86 41,908200535,164.03 7,277 5,387 31,183 40.90 762
2010 321,999.59 41,421 30,665 304,214 41.09 7,404
2011 27,759.75 3,079 2,279 26,591 41.13 64720135,584,621.74 411,323 304,517 5,503,4B9 41.20 133,580201569,228.46 2,281 1,689 70,309 41.27 1,704
2016 14,271,322.52 163,561 121,090 14,721,085 41.30 356,443
25,779,752.80 2,455,844 1,818,150 24,992,793 608,817
IX-55 agi 713
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 110-Rl
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1952 16,083,649.66 9,677,590 7,710,215 10,946,818 45.15 242,454
1953 16,881.00 10,077 8,028 11,554 45.31 255
1954 11,285.00 6,682 5,324 7,767 45.47 171
1955 757.00 445 355 524 45.62 11
1956 35.00 20 16 25 45.78 1
1962 21,885.00 12,065 9,612 15,774 46.65 338
1968 7,167.00 3,707 2,953 5,360 47.44 113
1973 8,474.82 4,121 3,283 6,548 48.04 136
1990 15,731.02 5,600 4,462 13,786 49.69 277
1992 168,914.42 56,958 45,379 150,562 49.85 3,020
1995 947.93 291 232 868 50.08 17
1999 419,024.28 110,556 88,081 397,987 50.37 7,901
2000 245.40 62 49 235 50.44 5
2001 7,739.22 1,860 1,482 7,496 50.51 148
2004 19,473.21 3,939 3,138 19,451 50.71 384
2006 150,851.84 26,418 21,047 153,941 50.84 3,028
2009 52,507.35 6,881 5,482 55,426 51.03 1,086
2012 388,448.73 32,114 25,585 425,015 51.21 8,299
2014 4,435,996.02 210,564 167,758 4,977,997 51.33 96,980
2015 37,344.55 1,077 858 42,462 51.39 826
2016 2,491,281.20 24,506 19,524 2,870,362 51.45 55,789
24,338,639.65 10,195,533 8,122,865 20,109,957 421,239
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 110-Rl
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
1959 26,833,798.63 15,415,137 10,065,764 23,208,147 50.35 460,936
1960 217,612.00 123,775 80,822 189,016 50.53 3,741
1961 274,765.94 154,692 101,011 239,699 50.71 4,727
1962 5,704.87 3,178 2,075 4,999 50.89 98
1963 131,429.70 72,454 47,311 115,662 51.06 2,265
1964 232.00 126 82 205 51.24 4
1965 77,152.71 41,596 27,161 68,508 51.40 1,333
1966 107,377.41 57,226 37,367 95,781 51.57 1,857
1967 116,794.92 61,502 40,160 104,666 51.74 2,023
1968 110,343 .80 57,411 37,488 99,338 51.90 1,914
1969 105,493.73 54,209 35,397 95,415 52.06 1,833
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13
AVISTA CORPORATION
ACCOUNT 332 RESERVOIRS,DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 110-R1
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT.,-24
1970 45,627.49 23,151 15,117 41,461 52.21 794
1971 9,701.00 4,857 3,172 8,858 52.37 169
1972 5,156.74 2,547 1,663 4,731 52.52 90
1973 1,678.61 818 534 1,547 52.66 29
1977 717,636.57 329,172 214,942 674,927 53.23 12,679
1978 15,194.26 6,856 4,477 14,364 53.37 269
1988 20,800.16 7,681 5,016 20,777 54.59 381
1990 146,303.21 51,341 33,525 147,891 54.80 2,699
1991 369.25 126 82 376 54.91 7
1992 410,372.13 136,176 88,920 419,941 55.01 7,634
1993 385.55 124 81 397 55.12 7
1994 8,646.60 2,695 1,760 8,962 55.22 162
1998 81,856.82 22,005 14,369 87,134 55.60 1,567
1999 6,099.21 1,569 1,025 6,538 55.70 117
2000 509,731.73 125,194 81,749 550,318 55.79 9,864
2003 122,811.03 25,663 16,757 135,528 56.05 2,418
2007 94,218.74 14,626 9,550 107,281 56.39 1,902
2009 47,795.27 6,026 3,935 55,331 56.55 978
2010 149,976.46 16,626 10,856 175,114 56.63 3,092
2012 47,015.14 3,710 2,423 55,876 56.79 984
2014 74,467.55 3,375 2,204 90,136 56.94 1,583
2015 252,620.21 6,929 4,524 308,725 57.02 5,414
2016 170,904.23 1,621 1,058 210,863 57.09 3,694
30,920,073.67 16,834,194 10,992,378 27,348,513 537,264
156,675,760.04 47,424,673 40,035,768 133,705,047 3,098,785
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..43.1 1.98
IX-57 13
AVISTA CORPORATION
ACCOUNT 332.1 RESERVOIRS,DAMS AND WATERWAYS -FISH AND WILDLIFE CONSERVATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR.,12-2055
NET SALVAGE PERCENT..-7
2013 11,906.30 1,110 375 12,365 36.57 338
2014 33,137.10 2,257 762 34,695 36.77 944201610,805.87 154 52 11,510 37.15 310
55,849.27 3,521 1,189 58,570 1,592
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1999 3,534.58 1,186 1,579 2,097 35.30 59
3,534.58 1,186 1,579 2,097 59
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 60-S1.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1994 16,133.11 6,523 4,981 11,798 33.17 356
2014 869,271.88 52,462 40,060 863,983 40.58 21,291
885,404.99 58,985 45,040 875,781 21,647
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1985 1,041,666.96 567,071 492,376 715,958 31.38 22,816
1991 113,057.55 52,499 45,584 85,563 34.98 2,446
2001 254,391.49 78,778 68,401 226,693 41.05 5,52220041,174,709.15 302,211 262,404 1,100,259 42.81 25,701
2005 297,752.55 71,179 61,803 283,590 43.38 6,537
2006 39,583.07 8,731 7,581 38,335 43.95 87220074,065,953.80 819,493 711,549 4,004,957 44.51 89,979
2008 5,289,595.63 964,139 837,142 5,298,789 45.06 117,594
2009 115,871.84 18,832 16,351 118,060 45.60 2,589
2010 52,976.34 7,538 6,545 54,907 46.13 1,190
AVISTA CORPORATION
ACCOUNT 332.1 RESERVOIRS,DAMS AND WATERWAYS -FISH AND WILDLIFE CONSERVATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE.,IOWA 60-51.5
PROBABLE RETIREMENT YEAR.,12-2072
NET SALVAGE PERCENT..-16
2012 259,225.12 26,092 22,655 278,046 47.15 5,897
2013 3,202,212.93 253,556 220,157 3,494,410 47.64 73,350
2014 98,420.34 5,617 4,877 109,290 48.12 2,271
2015 117,523.69 4,083 3,545 132,782 48.58 2,733201699,524.98 1,165 1,012 114,437 49.03 2,334
16,222,465.44 3,180,984 2,761,983 16,056,077 361,831
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 60-81.5
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT.,-24
1995 50,000.00 21,211 21,562 40,438 38.67 1,046
2001 567,200.24 181,768 184,776 518,552 42.84 12,104
2003 388,122.03 110,038 111,859 369,412 44.23 8,352
2006 624,603.14 141,131 143,467 631,041 46.27 13,638
2007 92,181.60 18,986 19,300 95,005 46.94 2,024
2009 66,513,05 10,991 11,173 71,303 48.26 1,477
2010 181,464.40 26,221 26,655 198,361 48.90 4,056
2011 11,139.31 1,374 1,397 12,416 49.54 251201236,428.89 3,704 3,765 41,407 50.16 825
2013 43,446.28 3,474 3,531 50,342 50.77 992
2014 119,324.38 6,867 6,981 140,982 51.37 2,744
2016 86,688.16 1,014 1,031 106,463 52.53 2,027
2,267,111.48 526,779 535,497 2,275,721 49,536
19,434,365.76 3,771,455 3,345,289 19,268,246 434,665
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..44.3 2.24
IX-59
b 713
AVISTA CORPORATION
ACCOUNT 332.15 RESERVOIRS,DAMS AND WATERWAYS -FISH AND WILDLIFE
CONSERVATION
CALCULATED REKAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
2015 11,034.00 407 102 11,373 40.84 278
11,034.00 407 102 11,373 278
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
2004 979,038.74 251,872 195,149 940,536 42.81 21,970
2005 14,182.39 3,390 2,627 13,825 43.38 319
2007 10,037.72 2,023 1,567 10,076 44.51 226
2013 70,719.45 5,600 4,339 77,696 47.64 1,631
2015 29,754.56 1,034 801 33,714 48.58 694
1,103,732.86 263,919 204,483 1,075,847 24,840
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT.,-24
2002 218,446.08 65,977 74,167 196,706 43.54 4,518
2003 262,682.40 74,474 83,719 242,007 44.23 5,472
2013 786,639.67 62,906 70,715 904,718 50.77 17,820
2015 34,414.27 1,197 1,346 41,328 51.96 795
2016 321,885.97 3,764 4,231 394,907 52.53 7,518
1,624,068.39 208,318 234,178 1,779,666 36,123
2,738,835.25 472,644 438,763 2,866,886 61,241
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..46.8 2.24
i Ëgg IX-60
D
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AVISTA CORPORATION
ACCOUNT 332.2 RESERVOIRS,DAMS AND WATERWAYS -RECREATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 60-S1.5
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..-7
1991 14,365.60 6,578 9,047 6,325 31.47 201
14,365.60 6,578 9,047 6,325 201
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1975 48,511.99 30,725 48,535 3,372 23.73 142
1976 2,465.61 1,541 2,434 204 24.11 8
1978 13,954.84 8,478 13,392 1,539 24.88 62
1989 188.86 94 148 54 29.09 2
1990 13,035.96 6,318 9,980 3,968 29.47 135
1994 27,482.17 11,952 18,880 10,526 30.93 340
105,639.43 59,108 93,371 19,663 689
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1992 47,371.90 20,357 21,169 28,098 32.28 870
47,371.90 20,357 21,169 28,098 870
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1982 181,318.17 97,893 52,554 136,017 27.78 4,896
1989 57,594.29 26,804 14,390 45,508 30.94 1,471
1995 29,757.16 11,645 6,252 24,696 33.60 735
268,669.62 136,342 73,195 206,221 7,102
IMERemiPU '¯et ofeiËœ"sii$g 1 3
AVISTA CORPORATION
ACCOUNT 332.2 RESERVOIRS,DAMS AND WATERWAYS -RECREATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 60-51.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1986 9,716.14 5,166 5,491 5,780 31.97 181
1987 10,065.97 5,220 5,548 6,128 32.57 188
1990 2,209.51 1,057 1,123 1,440 34.37 42
1991 45,757.93 21,248 22,584 30,495 34.98 872
1992 34,820.80 15,677 16,663 23,730 35.58 667
102,570.35 48,368 51,409 67,573 1,950
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 60-81.5
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
1986 20,363.37 11,437 2,892 22,358 32.61 686
1987 23,577.46 12,907 3,264 25,972 33.26 781
1990 2,209.51 1,112 281 2,459 35.25 70
2002 13,360.57 4,035 1,020 15,547 43.54 357
2006 7,558.01 1,708 432 B,940 46.27 193
2015 64,977.55 2,261 572 80,000 51.96 1,540
132,046.47 33,460 8,462 155,276 3,627
670,663.37 304,213 256,653 483,156 14,439
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..33.5 2.15
IX-62
D 13
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
MONROE STREET
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-7
1992 10,728,030.19 3,727,573 1,778,689 9,700,303 40.80 237,753
1993 47,921.96 16,108 7,686 43,590 41.22 1,057
1994 233,266.47 75,765 36,153 213,442 41.62 5,128
1998 8,786.44 2,441 1,165 8,237 43.15 191
2009 12,830.06 1,647 786 12,942 46.65 277
11,030,835.12 3,823,534 1,824,479 9,978,514 244,406
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR.,12-2059
NET SALVAGE PERCENT.,-7
1923 24,978.00 22,459 26,726
1924 15,917.00 14,236 17,031
1929 4,043.00 3,513 4,326
1930 9,803.55 B,468 10,490
1942 12,433.62 9,887 13,304
1956 34,365.81 24,100 36,771
1963 28,966.76 18,811 30,994
1965 32,286.49 20,469 34,547
1968 4,702.10 2,870 5,031
1970 27,729.50 16,479 29,671
1976 332.80 181 356
1977 153,756.53 82,395 164,519
1986 18,457.89 8,368 19,750
1987 147,285.09 65,315 157,595
1989 677,065.53 286,662 724,460
1990 7,668.42 3,167 8,205
1991 21,613.83 8,694 23,127
1994 977.15 361 1,046
1995 645,886.06 230,965 691,098
1996 254,977.38 88,164 272,826
2000 42,771.56 12,631 41,597 4,169 36.70 114
2001 980,043.21 276,192 909,568 139,078 36.89 3,770
2002 318.11 85 280 60 37.07 2
2016 15,658,816.56 190,671 627,926 16,127,007 39,10 412,455
18,805,195.95 1,395,143 3,851,245 16,270,314 416,341
IX-63 °f 13
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR.,12-2055
NET SALVAGE PERCENT..-7
1915 358,093.27 335,234 383,160
1916 1,032.00 962 1,104
1917 2,916.00 2,704 3,120
1918 134,215.00 123,858 143,610
1919 237,864.19 218,374 254,515
1920 21,377.00 19,527 22,873
1921 1,259.00 1,144 1,347
1922 1,177.00 1,064 1,259
1923 297,923.00 267,872 318,778
1924 6,537.53 5,847 6,995
1925 148.00 132 15B
1926 686.00 607 734
1929 321.00 279 343
1930 164.00 142 175
1931 5,240.00 4,500 5,607
1941 277.00 223 296
1942 990.00 789 1,059
1943 146.00 116 156
1946 1,771.36 1,370 1,895
1947 50.27 39 54
1951 1,647.52 1,222 1,763
1953 479.00 349 513
1954 91.61 66 98
1955 3,458.58 2,474 3,701
1956 67,761.00 48,016 72,504
1957 69,349.93 48,670 74,204
1958 65,764.00 45,705 70,367
1959 75,853.00 52,197 81,163
1969 8,435.00 5,193 9,025
1975 58,363.08 33,198 62,448
1977 1,018.76 563 1,090
1979 1,820.23 975 1,948
1980 59,043.70 31,120 63,177
1981 12,622.22 6,544 13,506
1982 15,835.74 8,070 16,944
1986 3,216.24 1,521 3,441
1987 264,804.37 122,619 283,341
1989 454.40 201 486
1991 514,234.97 217,176 538,669 11,562 32.42 357
1992 8,195.23 3,373 8,366 403 32.62 12
1995 2,349,909.47 887,333 2,200,883 313,520 33.19 9,446
mig(Agg IX-64 AvistaCorporation
DecembÙ ¶,ËbfŠ713
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1996 81,231.80 29,698 73,661 13,257 33.37 397
1997 1,205,376.98 425,967 1,056,541 233,212 33.54 6,953
1999 1,828,077.35 598,706 1,484,992 471,051 33.87 13,908
2000 813,955.47 255,836 634,559 236,373 34.02 6,948
2001 123,567.44 37,124 92,080 40,137 34.17 1,175
2005 31,256.40 7,489 18,575 14,869 34.73 428
8,738,011.11 3,856,188 8,015,287 1,334,385 39,624
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT.,-7
1922 335,145.59 302,993 358,606
1923 986.00 887 1,055
1924 91.00 81 97
1927 21.00 18 22
1929 12,844.00 11,161 13,743
1930 6,333.00 5,470 6,776
1931 210,00 180 225
1942 45.00 36 48
1949 5,615.33 4,207 6,008
1950 4,981.00 3,698 5,330
1951 302.00 222 323
1957 4.09 3 4
1963 5,752.00 3,722 6,155
1964 2,535.00 1,621 2,712
1966 561.00 350 600
1967 36,810.84 22,666 39,38B
1968 1,470.00 893 1,573
1977 5,900.21 3,140 6,313
1998 614,662.52 194,735 619,104 38,585 36.92 1,045
1999 35,727.50 10,869 34,555 3,674 37.13 99
2000 304.18 89 283 43 37.33 1
2007 46,286.54 8,704 27,672 21,855 38.60 566
2010 49,862.76 6,772 21,530 31,824 39.07 815
1,166,450,56 582,517 1,152,123 95,979 2,526
ggggggjpg IX-65 AvistaCorporationDecem680sf?§MP3
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
NINE MILE
INTERIM SURVIVOR CURVE.,IOWA 65-R1,5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1908 29,525.27 27,697 13,982 16,725 6.37 2,626
1909 24,824.00 23,196 11,710 14,107 6.60 2,137
1938 1,274.00 1,014 512 813 15.24 53
1989 1,052.90 429 217 878 34.69 25
1994 3,080,919.28 1,092,297 551,399 2,652,757 36.00 73,688
1995 318,116.54 109,221 55,136 275,706 36.24 7,608
1996 3,520.28 1,168 590 3,071 36.47 84
1997 87,404.22 27,968 14,118 76,782 36.70 2,092
1998 149,820.93 46,135 23,289 132,524 36.92 3,589
1999 14,013.64 4,144 2,092 12,482 37.13 336
2000 2,358.42 668 337 2,116 37.33 57
2001 11,959.21 3,229 1,630 10,808 37.53 288
2003 3,747.93 910 459 3,438 37.91 91
2009 145,951.07 21,836 11,023 140,766 38.92 3,617
2010 23,944.59 3,161 1,596 23,307 39.07 597
2014 4,200,236.22 231,779 117,004 4,251,242 39.62 107,300
2016 32,185,183.01 373,554 188,573 33,284,018 39.87 834,814
40,283,851.51 1,968,406 993,665 '40,901,541 1,039,002
POST FALLS
INTERIM SURVIVOR CURVE,.IOWA 65-R1.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1906 172,805.06 163,377 179,717
1907 42,313.00 39,855 44,006
1908 88,684.00 83,193 92,231
1909 1,787.00 1,670 1,858
1910 56.00 52 58
1913 268.00 246 279
1916 40.00 36 42
1926 399.00 343 415
1928 571.00 485 594
1929 2,171.00 1,834 2,258
1940 370.00 290 385
1941 489.00 381 509
1942 1,256.00 970 1,306
1948 933.00 686 970
1949 117.00 85 122
IX-66 oc f 13
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1958 18,352.00 12,220 19,086
1959 22,327.00 14,705 23,220
1962 21,610,00 13,755 21,781 693 24.85 28
1963 1B,588.00 11,692 18,515 817 25.27 32
1964 90.00 56 89 5 25.68
1967 46,836.00 28,030 44,386 4,323 26.92 161
1968 11,611.00 6,858 10,860 1,216 27.33 44
1974 36,182.52 19,627 31,080 6,550 29.69 221
1980 1,233,058.12 605,963 959,561 322,819 31.87 10,129
1981 29,320.62 14,151 22,409 8,085 32.21 251
1982 11,033.71 5,225 8,274 3,201 32.55 98
1993 5,554.62 2,030 3,215 2,562 35.75 72
1996 437,326.88 145,124 229,808 225,012 36.47 6,170
1997 9,974.83 3,192 5,055 5,319 36.70 145
1998 651.74 201 318 360 36.92 10
2004 6,499.88 1,485 2,352 4,408 38.09 116
2005 12,374.89 2,645 4,188 B,681 38.27 227
2,233,650.87 1,180,462 1,728,946 594,051 17,704
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1952 2,005,822.04 1,571,582 667,559 1,659,195 21.09 7B,672
1953 4,425,186.00 3,429,758 1,456,854 3,676,362 21.56 170,518
1954 1,292.00 990 421 1,078 22.03 49
1955 806.00 611 260 675 22.51 30
1956 3,163.00 2,370 1,007 2,662 22.99 116
1973 1,473.72 865 367 1,342 31.71 42
1984 10,197.16 4,786 2,033 9,796 37.22 263
1985 141,693.68 64,886 27,562 136,803 37.70 3,629
1986 242,867.50 108,496 46,086 235,641 38.16 6,175
1988 445,904.96 189,024 80,291 436,958 39.07 11,184
1990 246,368.23 98,682 41,917 243,870 39.95 6,104
1991 410.30 159 68 408 40.38 10
1992 1,604,682.35 604,463 256,757 1,604,675 40.80 39,330
1993 758,371.57 276,352 117,386 762,325 41.22 18,494
1995 209,366.82 71,089 30,196 212,669 42.02 5,061
lX-67
D 13
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA G5-R1.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1996 1,677.39 549 233 1,713 42.40 40
1998 194,259.99 58,501 24,849 200,492 43.15 4,646
2000 169,620.92 46,544 19,770 176,990 43.86 4,035
2001 7,634,067.19 1,988,241 844,542 8,010,975 44.21 181,203200359,157.59 13,737 5,835 62,788 44.87 1,399
2004 5,705,639.58 1,242,300 527,690 6,090,852 45.18 134,813
2007 5,911,893.88 1,016,600 431,820 6,425,977 46.08 139,453
2008 115,256.58 17,948 7,624 126,074 46,37 2,719
2009 17,279.66 2,405 1,022 19,023 46.65 408
2011 429,783.10 45,163 19,184 479,365 47.18 10,160
2012 10,556.87 922 392 11,854 47.43 250201615,513,299.53 158,540 67,343 17,928,085 48.38 370,568
45,860,097.61 11,015,563 4,679,066 48,518,647 1,189,371
NOXON RAPIDS '
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
1959 3,551,488.81 2,735,977 1,680,749 2,723,097 24.61 110,650
1960 3,666,192.00 2,787,701 1,712,524 2,833,554 25.13 112,756
1961 13,616.67 10,215 6,275 10,609 25.66 413
1966 84.00 59 36 68 28.39 21967299.00 205 126 245 28.95 819708,423.00 5,504 3,381 7,063 30.65 230
1972 2,089.00 1,318 810 1,781 31.79 56
1975 20,157.99 12,020 7,384 17,612 33,51 526
1976 15,408.84 9,008 5,534 13,573 34.08 398
1977 12,068,609.47 6,914,464 4,247,652 10,717,423 34.65 309,305
1978 911,273.55 511,157 314,011 815,968 35.23 23,161
1979 549,153.50 301,525 185,231 495,719 35.80 13,847
1980 283.96 153 94 258 36.36 7
1983 881.97 442 272 822 38.05 221986133,967.56 62,089 38,142 127,978 39.71 3,223
1988 18,454.30 8,086 4,967 17,916 40.79 4391989127,859.25 54,394 33,415 125,130 41.32 3,028
1990 154,906.76 63,926 39,271 152,814 41.84 3,652
1991 9,443.95 3,775 2,319 9,391 42.36 222
1992 52,354.82 20,240 12,434 52,486 42.87 1,224
IX-68 DAe
3
AVISTA CORPORATION
ACCOUNT 333 TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULAT2D ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 65-R1.5
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
1993 1,704,747.04 636,618 391,083 1,722,803 43.37 39,723
1997 41,632.43 13,291 8,165 43,459 45.31 959
1999 136,219.82 39,671 24,370 144,542 46.23 3,127
2000 426,439.23 118,162 72,589 456,196 4G.67 9,775
2001 361,325.04 94,842 58,263 389,780 47.11 8,274
2002 283,560.76 70,253 43,157 308,458 47.54 6,488
2003 500,143.98 116,476 71,553 548,626 47.96 11,439
2004 368,835.16 80,371 49,373 407,983 48.36 8,436
2005 2,644,629.80 535,123 328,734 2,950,607 48.77 60,500
2006 212,301.22 39,622 24,340 238,913 49.16 4,860
2007 7,860,050.32 1,341,893 824,344 8,922,119 49.54 180,099
2008 9,243,546.00 1,427,477 876,919 10,585,078 49.91 212,083
2009 17,733,990.85 2,441,566 1,499,888 20,490,260 50.28 407,523
2010 8,613,465.70 1,041,368 639,727 10,040,970 50.63 199,321
2011 9,064,936.25 937,684 576,032 10,664,488 50.98 209,190
2012 7,810,680,62 667,701 410,178 9,275,066 51.32 180,730
2015 668,809.21 19,821 12,176 817,147 52.28 15,630
88,980,261.83 23,124,197 14,205,519 96,130,006 2,140,326
217,098,354.56 46,946,010 36,450,330 213,823,437 5,089,300
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..42.0 2.34
IMUfam a IX-69 ece
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13
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
MONROE STREET
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-7
1992 1,024,764.19 536,187 211,088 885,410 20.44 43,318
1993 8,540.21 4,336 1,707 7,431 21.02 354
1994 360,048.38 176,927 69,653 315,599 21.63 14,591
1998 106,725.15 45,119 17,763 96,433 24.19 3,986
2001 70,780.55 25,959 10,220 65,516 26.27 2,494
2003 9,216.83 3,012 1,186 8,676 27.74 313
2009 35,457.35 6,875 2,707 35,233 32.49 1,084
2012 5,653.02 678 267 5,782 35,00 165
2015 136,580.08 5,613 2,210 143,931 37.55 3,833
2016 651,918.59 8,971 3,532 694,021 38.39 18,078
2,409,684.35 813,677 320,331 2,258,032 88,216
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..-7
1911 69,903.64 74,797 74,797
1912 1,325.00 1,418 1,418
1913 1,227.00 1,313 1,313
1915 7,485.00 8,009 8,009
1916 310.00 332 332
1921 90.00 96 96
1924 1,720.00 1,840 1,840
1927 1,870.00 2,001 2,001
1934 619.00 662 662
1936 964.00 1,031 1,031
1937 636.00 678 681
1939 2,806.60 2,953 3,003
1940 1,271.00 1,328 1,360
1942 1,722.00 1,775 1,843
1944 82.00 83 88
1947 373.00 371 399
1948 77.00 76 82
1970 26,071.98 20,727 27,036 861 10.28 84
1971 4,978.00 3,908 5,097 229 10.65 22
1981 231,989,50 156,384 203,983 44,246 14.80 2,990
1982 80,425.43 53,225 69,425 16,630 15.26 1,090
1987 1,294.66 773 1,008 377 17.68 21
aÇggggggg IX-70 Avista Co oration
DecembË Î,gg 713
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK .REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 40-S1
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..-7
1989 176,099.45 100,249 130,762 57,664 18.70 3,084
1992 283,689.62 149,033 194,394 109,153 20.30 5,377
1993 36,446.92 18,604 24,267 14,732 20.84 707
1994 2,680.28 1,327 1,731 1,137 21.39 53
1996 2,153.83 997 1,300 1,004 22.52 45
1998 9,880.72 4,240 5,531 5,042 23.67 213
1999 36,697.93 15,111 19,710 19,556 24.25 806
2002 145,443.85 51,809 67,578 88,047 26.05 3,380
2005 103,871.49 30,713 40,061 71,081 27.89 2,549
2007 215,168.44 54,249 70,761 159,469 29.13 5,474
2009 60,850.03 12,4B5 16,285 48,824 30.39 1,607
2010 7,553 .83 1,364 1,779 6,303 31.02 203
2011 35,331.67 5,484 7,153 30,652 31.65 968
2013 3,379,317.82 344,195 448,958 3,166,912 32.89 96,288
2015 3,694,552.10 166,547 217,239 3,735,932 34.10 109,558
8,626,978.79 1,290,187 1,653,015 7,577,852 234,519
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE RETIREMENT YEAR.,12-2055
NET SALVAGE PERCENT..-7
1915 72,535.98 77,613 77,613
1917 594.00 636 636
1918 19,449.00 20,810 20,810
1919 48,717.00 52,127 52,127
1920 11,340.00 12,134 12,134
1922 9,844.00 10,533 10,533
1923 14,511.00 15,527 15,527
1924 19,826.50 21,214 21,214
1925 271.00 290 290
1926 3,874.00 4,145 4,145
1928 219.00 234 234
1929 819.00 876 876
1930 27,496.00 29,421 29,421
1931 3,768.00 4,032 4,032
1932 263.00 281 281
1936 690.00 738 738
1937 815.00 869 872
Sammamming I×"n°4°¾at13
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE..IOWA 40-S1
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1938 149.00 158 159
1941 976.00 1,013 1,044
1952 1,093.47 1,044 1,170
1954 4,481.67 4,207 4,795
1962 912.93 795 977
1964 147.34 126 158
1966 6,567.00 5,476 7,027
1977 7,304.32 5,266 7,816
1979 10,636.96 7,424 11,382
1980 222,482.39 152,654 238,056
1981 118,646.67 80,000 126,952
1982 26,704.92 17,685 28,574
1986 4,785.08 2,927 5,120
1987 194,029.64 116,161 207,612
1989 5,821.95 3,328 6,229
1990 3,636.30 2,029 3,891
1992 91,169.98 48,260 97,552
1993 58,316.37 30,010 62,399
1994 17,638.08 8,811 18,772 100 21.07 5
1995 360,296.83 174,470 371,718 13,800 21.58 639
1996 190,998.85 89,473 190,627 13,742 22.10 622
1997 644,426.98 291,543 621,148 68,389 22.62 3,023
1999 99,946.85 41,825 89,110 17,833 23.68 753
2002 59,999.91 21,841 46,533 17,666 25.29 699
2004 109,210.97 35,455 75,539 41,317 26.38 1,566
2005 204.15 62 132 86 26.93 3
2006 45,923.59 12,956 27,603 21,535 27.48 784
2007 78,188.15 20,316 43,284 40,377 28.03 1,440
2013 383,540.03 40,969 87,287 323,101 31.29 10,326
2014 216,867.48 16,777 35,744 196,304 31.82 6,169
2015 61,GO6.80 2,923 6,228 59,692 32.33 1,846
3,261,743.14 1,487,464 2,676,123 813,942 27,875
BannattEkmiing IX-72 9 3
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT,.-7
1998 173,603.18 74,330 45,502 140,253 23.76 5,903
1999 16,840.72 6,912 4,231 13,788 24.36 566
2000 17.14 7 4 14 24.96 1
2001 160,365.67 59,932 36,688 134,903 25.58 5,274
2008 1,416,824.50 322,620 197,497 1,318,505 30.00 43,950
2009 2,498,883.03 509,761 312,059 2,361,746 30.65 77,055
2014 2,087.30 152 93 2,140 33.87 63
4,268,621.54 973,714 596,075 3,971,350 132,812
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE R2TIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1908 26,614.96 27,680 27,680
1909 2,963.00 3,082 3,082
1910 1,018.00 1,059 1,059
1925 145.00 151 151
1930 1,111.00 1,155 1,155
1936 7,495.00 7,795 7,795
1940 448.00 455 388 78 0.93 78
1941 115.51 117 100 20 1.20 17
1956 2,807.19 2,516 2,146 774 5.53 140
1969 1,626.73 1,273 1,086 606 9.91 61
1988 126,187.34 71,493 60,975 70,260 18.20 3,860
1989 1,565.55 866 739 890 18.72 48
1992 955.32 487 415 578 20.33 28
1994 1,966,323.11 944,227 805,312 1,239,664 21.45 57,793
1995 10,438.87 4,853 4,139 6,717 22.01 305
1996 3,140.60 1,410 1,203 2,064 22.59 91
2000 69,509.98 26,518 22,617 49,674 24.96 1,990
2001 2,287.04 831 709 1,670 25.58 65
2004 14,432.72 4,419 3,769 11,241 27.44 410
2013 176,797.98 17,385 14,827 169,043 33.23 5,087
2014 383,374.18 27,204 23,202 375,507 33.87 11,087
2016 16,092,591.48 234,978 200,408 16,535,887 35.10 471,108
18,891,948.56 1,379,954 1,182,954 18,464,673 552,168
IX-73 r
13
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1906 21,739.11 22,609 22,609
1907 2,547.00 2,649 2,649
1908 376.00 391 391
1911 3,311.00 3,443 3,443
1912 161.00 167 167
1923 86.00 89 89
1924 1,068.00 1,111 1,111
1925 48.00 50 50
1926 722.00 751 751
1930 3,831.00 3,984 3,984
1931 1,723.00 1,792 1,792
1932 105.00 109 109
1933 44.00 46 46
1937 6,528.00 6,764 6,789
1938 705.00 726 733
1939 50.00 51 52
1944 137.00 135 142
1946 265.00 258 276
1949 407.00 387 423
1950 1,938.00 1,828 2,016
1954 97.00 88 101
1955 5,905.52 5,340 6,142
1956 260.00 233 270
1957 57,840.27 51,371 60,154
1958 2,713.00 2,388 2,822
1959 1,146.00 999 1,192
1960 582.00 502 605
1962 96.00 81 100
1964 243.00 201 253
1967 7,468.00 5,984 7,767
1968 14,049.00 11,126 14,611
1973 30,326,82 22,527 31,329 211 11.43 18
1980 193,821.69 129,260 179,763 21,811 14.35 1,520
1981 279.46 183 254 36 14.80 2
1983 13,662.20 8,621 11,989 2,219 15.73 141
1985 458.13 278 387 90 16.69 5
1986 1.00 1 1
1987 5,648.12 3,276 4,556 1,318 17.69 75
1990 306.00 165 229 89 19.25 5
1991 34,928.98 18,327 25,488 10,839 19.79 548
1992 35,532.45 18,130 25,214 11,740 20.33 577
IX-74 o
713
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED R2MAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5}(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1994 19,747.70 9,483 13,188 7,349 21.45 343
1995 32,859.78 15,275 21,243 12,931 22.01 588
1996 49,081.9B 22,036 30,646 20,400 22.59 903
1997 44,227.84 19,138 26,615 19,381 23.17 836
1998 29,893.08 12,440 17,300 13,788 23.76 580
2004 5,280.94 1,617 2,249 3,243 27.44 118
2006 21,365.10 5,662 7,874 14,345 28.72 499
2009 21,270.44 4,217 5,865 16,257 30.65 530
2010 36,347.20 6,334 8,809 28,992 31.30 926
2013 5,528.34 544 757 4,993 33.23 150
2016 12,750.99 186 259 13,002 35.10 370
729,509.14 423,353 555,653 203,037 8,734
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 40-S1
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1952 896,894.35 928,295 1,040,397
1953 87,873.08 90,185 101,933
1959 6,518.37 6,338 7,561
1977 8,908.35 6,962 9,186 1,147 13.05 88
1979 1,199.28 907 1,197 194 13.91 14
1987 124,391.48 80,444 106,144 38,150 17.70 2,155
1988 16,546.93 10,451 13,790 5,405 18.22 297
1989 342,908.00 211,218 278,698 119,075 18.76 6,347
1990 4,251.73 2,552 3,367 1,565 19.30 81
1991 264,438.23 154,448 203,791 102,957 19.86 5,184
1993 31,274.13 17,214 22,714 13,564 21.02 645
1994 685,162.40 365,007 481,620 313,168 21.63 14,478
1995 527,756.32 271,816 358,656 253,541 22.24 11,400
1996 10,912.41 5,418 7,149 5,509 22,88 241
1997 850,221.41 406,091 535,830 450,427 23.53 19,143
1998 528,458.72 242,201 319,580 293,432 24.19 12,130
1999 2,090.80 917 1,210 1,215 24.87 49
2001 80,556.72 32,029 42,262 51,184 26.27 1,948
2002 2,009.49 756 998 1,333 27.00 49
2003 12,466.22 4,417 5,828 8,633 27.74 311
2004 4,374.93 1,451 1,915 3,160 28.50 111
IX-75 13
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE RETIREMENT YEAR.,12-2072
NET SALVAGE PERCENT..-16
2005 111,993.56 34,563 45,605 84,307 29.27 2,880
2008 213,316.76 50,361 66,450 180,997 31.66 5,717
2011 144,050.44 22,664 29,905 137,194 34.16 4,016
2012 9,531.49 1,240 1,636 9,420 35.00 269
2014 798,374.10 58,845 77,645 848,469 36.70 23,119
2016 1,213,269.46 18,099 23,881 1,383,511 38.39 36,038
6,979,749.16 3,024,889 3,788,950 4,307,559 146,710
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 40-S1
PROBABLE RETIREMENT YEAR.,12-2079
NET SALVAGE PERCENT..-24
1989 2,986.30 1,966 618 3,085 18.76 164
1991 39,797.80 24,847 7,811 41,538 19.86 2,092
1992 12,963.64 7,861 2,471 13,604 20.44 666
1996 165,562.48 87,867 27,621 177,676 22.88 7,766
1997 102,674.94 52,423 16,479 110,837 23.53 4,710
1998 727,475.80 356,318 112,010 790,060 24.20 32,647
1999 1,456,674.53 682,772 214,633 1,591,643 24.88 63,973
2000 1,488,851.66 665,546 209,218 1,636,958 25.58 63,994
2001 2,446,827.65 1,039,168 326,668 2,707,398 26.30 102,943
2002 1,374,930.69 551,966 173,513 1,531,401 27.05 56,614
2003 1,052,933.64 397,893 125,080 1,180,558 27.81 42,451
2004 240,284.70 84,991 26,717 271,236 28.59 9,487
2005 248,616.27 81,794 25,712 282,572 29.38 9,618
2006 1,899,004.44 576,470 181,216 2,173,549 30.20 71,972
2008 1,041,144.93 260,980 82,040 1,208,979 31.89 37,911
2009 64,426,72 14,394 4,525 75,364 32.76 2,300
2012 22,412.01 3,080 968 26,823 35.46 756
2013 114,702.06 12,350 3,882 138,348 36.39 3,802
ygggggg IX-76
D b 713
AVISTA CORPORATION
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 40-51
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
2014 76,568.58 5,916 1,860 93,085 37.32 2,494
2015 208,716.63 9,767 3,070 255,738 38.25 6,686
2016 7,592.57 119 37 9,377 39.18 239
12,795,148.04 4,918,488 1,546,152 14,319,831 523,285
57,963,382.72 14,311,726 12,319,253 51,916,276 1,714,319
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..30.3 2.96
IX-77 Aees
4 3
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULAT2D ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3}(4)(5)(6)(7)
MONROE STREET
INTERIM SURVIVOR CURVE..IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-7
1992 19,611.78 6,600 3,354 17,630 38.73 455
1993 13.74 4 2 13 39.12
1994 2.13 1 1 2 39.50
2002 4,550.56 1,001 509 4,360 42.26 103
2006 9,385.49 1,571 798 9,244 43.46 213
33,563.70 9,177 4,664 31,249 771
LITTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2059
NET SALVAGE PERCENT..-7
1980 145.94 72 138 19 30.17 1
1982 10,604.49 5,070 9,688 1,659 30.78 54
1983 63.52 30 57 11 31.08
1985 9,920.34 4,468 8,538 2,077 31.66 66
1986 2,050.65 904 1,727 467 31.94 15
1990 8,316.42 3,337 6,376 2,522 33.00 76
1991 4,946.90 1,933 3,694 1,600 33.25 48
1992 3,645.77 1,387 2,650 1,251 33.49 37
1993 32,160.58 11,889 22,718 11,694 33.72 347
1994 3,217.00 1,153 2,203 1,239 33.95 36
1995 47,210.28 16,393 31,324 19,191 34.18 561
2000 1,832.30 525 1,003 957 35.20 27
2007 7,621.60 1,417 2,708 5,447 36.39 150
2015 108,745.80 3,754 7,173 109,185 37.50 2,912
240,481.59 52,332 99,998 157,318 4,330
LONG LAKE
INTERIM SURVIVOR CURVE.,IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1915 2,422.18 2,330 2,592
1916 4,287.67 4,101 4,588
1917 370.00 352 396
1919 167.00 157 179
1920 346.00 323 370
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
LONG LAKE
INTERIM SURVIVOR CURVE.,IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2055
NET SALVAGE PERCENT..-7
1922 38.00 35 41
1924 123.00 112 132
1925 116.00 105 124
1926 135.00 121 144
1937 262.00 217 280
1938 287.00 236 307
1939 82.00 67 88
1940 107.00 86 114
1945 206.30 159 221
1947 226,95 172 243
1948 1,032.86 776 1,105
1951 2,247.07 1,640 2,404
1955 865.46 607 926
1959 454.70 306 486
1961 227.10 150 238 5 22.71
1964 1,934.04 1,232 1,957 112 23.75 5
1971 44.00 26 41 6 26.02
1975 422.00 234 372 80 27.22 3
1980 425.11 218 346 109 2B.60 4
1981 10,801.05 5,456 8,668 2,889 28.86 100
1982 5,594.45 2,777 4,412 1,574 29.12 54
1983 668.06 326 518 197 29.37 7
1984 649.22 311 494 201 29.61 7
1985 2,983.76 1,401 2,226 967 29.85 32
1987 25,778.43 11,622 18,465 9,118 30.31 301
1988 17,550.87 7,742 12,300 6,479 30.54 212
1989 9,057.84 3,907 6,207 3,485 30.75 113
1990 20,847.26 8,781 13,951 8,356 30.96 270
1992 20,625,27 8,256 13,117 8,952 31.37 285
1993 1,583.83 617 980 714 31.56 23
1994 29,314,94 11,092 17,623 13,744 31.75 433
1995 124,864.51 45,845 72,837 60,768 31.93 1,903
1996 15,621.60 5,555 8,826 7,890 32.10 246
1999 29,196.63 9,301 14,777 16,463 32.60 505
2000 1,832.30 560 890 1,071 32,75 33
2004 32,773.10 8,157 12,960 22,108 33.32 664
2007 7,623.69 1,528 2,428 5,730 33.71 170
2008 37,135.29 6,796 10,797 28,938 33.83 855
2009 104,268.85 17,205 27,335 84,233 33.95 2,481
515,599.39 170,997 267,505 284,187 8,706
IX-79 Avista Corporation
13Decemb5PO99§§†67
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 60-Ri
PROBABLE RETIREMENT YEAR.,12-2060
NET SALVAGE PERCENT..-7
1951 30.54 22 21 12 19.31 1
1953 26.00 18 17 11 20.15 1
1985 1,739.84 776 744 1,118 32.07 35
1992 27,945.19 10,504 10,065 19,836 33.98 584
1996 57,280.62 18,980 1B,187 43,104 34.93 1,234
1998 17,157.07 5,278 5,057 13,301 35.36 376
1999 226.45 67 64 178 35.57 5
2000 44.11 12 11 36 35.77 1
104,449.82 35,657 34,166 77,595 2,237
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1908 1,077.55 1,046 615 505 3.98 127
1926 77.00 67 39 41 9.58 4
1930 26.00 22 13 14 10.97 1
1932 130.00 109 64 71 11.69 6
1940 31.00 24 14 18 14.74 1
1948 433.12 315 185 265 18.04 15
1950 249.52 178 105 155 18.88 8
1951 105.53 74 44 66 19.31 3
1960 29.75 19 11 20 23.07 1
1965 310.00 186 109 213 25.08 8
1966 2,251.00 1,331 783 1,558 25.48 61
1967 154.91 90 53 108 25.87 4
1971 200.10 111 65 143 27.38 5
1980 145.93 70 41 111 30.52 4
1981 430.03 202 119 328 30.84 11
1984 886.02 392 231 691 31.77 22
1987 120,496.60 49,992 29,416 95,900 32.65 2,937
1990 641.41 247 145 522 33.47 16
1994 3,523.88 1,213 714 2,951 34.47 86
1995 64,680.86 21,553 12,682 54,586 34.70 1,573
2000 1,832.30 503 296 1,610 35.77 45
2001 20,546.95 5,382 3,167 18,202 35.97 506
2006 556.42 107 63 516 36.87 14
kimanaatBaming IX¯80 o^co 3
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
2007 7,621.60 1,353 796 7,130 37.03 193
2009 7,075.78 1,029 605 6,753 37.35 181
2013 3,960.13 291 171 3,947 37.93 104
2015 128,019.74 4,219 2,483 130,658 38.20 3,420
2016 2,739,741.17 30,146 17,739 2,831,592 38.34 73,855
3,105,234.30 120,271 70,770 3,158,673 83,211
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1906 336.40 330 334 16 3.36 5
1907 462.00 451 457 24 3.67 7
1911 250.90 240 243 18 4.87 4
1912 76.00 72 73 6 5.17 1
1913 86.00 81 82 7 5.46 1
1918 65.00 60 61 7 6.98 1
1922 15.00 13 13 2 8.25
1923 83.00 74 75 11 8.57 1
1925 16.00 14 14 2 9.24
1926 116.00 101 102 18 9.58 2
1927 127.00 110 111 21 9.92 2
1928 36,00 31 31 6 10.26 1
1934 57,00 47 48 12 12.42 1
1936 44.00 36 36 9 13.18 1
1937 15.00 12 12 3 13.56
1938 206.00 164 166 48 13.95 3
1939 18.00 14 14 5 14.35
1940 529.00 415 420 130 14.74 9
1943 120.00 92 93 32 15.96 2
1945 64.00 48 49 18 16.79 1
1947 438,00 322 326 129 17.62 7
1948 544.01 396 401 165 18.04 9
1949 185.00 133 135 58 18.46 3
1951 202.63 143 145 66 19.31 3
1952 144.30 101 102 48 19.73 2
1953 50,00 35 35 17 20.15 1
1955 28.92 20 20 10 20.99
£,armettdhmeing lx-81 3
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
POST FALLS
INTERIM SURVIVOR CURVE..IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-4
1957 236.00 156 158 87 21.83 4
1958 83.00 54 55 32 22.24 1
1959 312.00 201 204 121 22.66 5
1963 136.36 84 85 57 24.29 2
1977 1,004.95 506 513 532 29.52 18
1983 195.80 88 89 114 31.47 4
1984 823.71 365 370 487 31.77 15
1985 27,940.75 12,118 12,277 16,781 32.07 523
1986 1,761.62 748 758 1,074 32.36 33
1990 1,046.95 404 409 680 33.47 20
1991 1,684.25 633 641 1,110 33.73 33
1992 1,076.77 393 398 722 33.98 21
1993 29,009.16 10,294 10,429 19,740 34.23 577
1997 21,404.25 6,649 6,736 15,524 35.15 442
2000 1,832.29 503 510 1,396 35.77 39
2001 120,727.59 31,624 32,039 93,517 35.97 2,600
2006 710,29 137 139 600 36.87 16
2007 7,621.60 1,353 1,371 6,556 37.03 177
2016 241,756.52 2,660 2,695 248,732 38.34 6,488
463,679.02 72,525 73,478 408,748 11,085
CABINET GORGE
INTERIM SURVIVOR CURVE.,IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1952 718,381.15 556,934 833,322
1953 41,263.00 31,615 47,865
1954 661.92 501 768
1955 720.90 539 836
1956 346,40 256 402
1959 312.97 222 363
1961 3,384.20 2,340 3,926
1966 2,480.00 1,594 2,877
1968 508.00 316 589
1971 370.00 219 429
1972 50.27 29 SB
1973 1,197.44 685 1,389
1980 13,331.33 6,647 15,464
t dng IX-82 Aveia oo
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT.,-16
1982 437.88 209 508
1983 1,051.26 490 1,207 12 34.92
1984 48,778.60 22,220 54,741 1,842 35.37 52
1986 90,583.25 39,257 96,713 8,363 36.25 231
1989 4,117.59 1,646 4,055 721 37.52 19
1990 5,655.13 2,195 5,408 1,152 37.93 30
1992 620.04 226 557 162 38.73 4
1993 73,819.87 26,046 64,167 21,464 39.12 549
1994 3,817.40 1,301 3,205 1,223 39.50 31
1995 215,894.58 70,936 174,758 75,680 39.88 1,898
1996 3,216.13 1,017 2,505 1,225 40.24 30
1998 103,124.44 30,021 73,960 45,665 40.95 1,115
1999 84,396.10 23,483 57,853 40,047 41.29 970
2000 462,934.B4 122,808 302,549 234,455 41.62 5,633
2001 1,750.27 441 1,086 944 41.95 23
2002 4,077.10 973 2,397 2,332 42.26 55
2003 2,458.37 553 1,362 1,489 42.57 35
2004 2,195.91 462 1,138 1,409 42.88 33
2006 11,712.49 2,125 5,235 8,351 43.46 192
2007 7,657.04 1,272 3,134 5,748 43.75 131
2009 230,651.31 31,122 76,672 190,883 44.29 4,310
2011 784,410.77 79,836 196,684 713,233 44.81 15,917
2012 57,184.89 4,844 11,934 54,401 45.06 1,207
2013 1,186,568.40 79,296 195,353 1,181,066 45.31 26,066
2014 1,022.46 50 123 1,063 45.55 23
2015 69,310.28 2,037 5,018 75,382 45.79 1,646
4,240,453.98 1,146,763 2,250,612 2,668,315 60,200
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAG2 PERCENT..-24
1959 721,160.32 547,426 773,722 120,517 23.27 5,179
1960 23,859.23 17,865 25,250 4,335 23.77 182
1963 1,573.60 1,128 1,594 357 25.31 14
1964 277.31 196 277 67 25.83 3
1969 176.00 115 163 56 28.49 2
1972 54,47 34 48 19 30.11 1
pg IX-83 Avista Corporation
Decedhee31P20TG3
AVISTA CORPORATION
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
NOXON RAPIDS
INTERIM SURVIVOR CURVE.,IOWA 60-R1
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
1975 484.83 282 399 203 31.74 6
1977 129,286.07 72,196 102,041 58,274 32.82 1,776
1981 6,970.87 3,560 5,032 3,612 34.97 103
1983 2,383.21 1,159 1,638 1,317 36.03 37
1984 239.42 114 161 13G 36.55 4
1985 4,723.91 2,1B2 3,084 2,774 37.07 75
1986 79,806.34 35,896 50,735 48,225 37.58 1,283
1990 12,547.96 5,014 7,087 8,473 39.58 214
1992 81,392.85 30,456 43,046 57,881 40,54 1,428
1993 133,090.01 48,080 67,955 97,076 41.01 2,367
1994 25,266.06 8,801 12,439 18,891 41.47 456
1995 4,524.32 1,516 2,143 3,467 41.93 B3
1997 25,832.10 7,969 11,263 20,769 42.82 485
1998 22,430.69 6,620 9,357 18,457 43.25 427
1999 37,191.25 10,472 14,801 31,316 43.67 717
2000 1,862,17 498 704 1,605 44.09 36
2001 531,784.56 134,850 190,595 468,818 44.50 10,535
2004 11,481.39 2,417 3,416 10,821 45.67 237
2005 3,176.00 621 878 3,061 46.05 66
2006 107,789.26 19,438 27,473 106,185 46.42 2,287
2007 19,054.48 3,144 4,444 19,184 46.78 410
2008 31,060.39 4,636 6,552 31,962 47.14 678
2009 777,881.84 103,711 146,583 817,990 47.48 17,228
2014 7,022.73 331 468 8,240 49.12 16B
2,804,383.64 1,070,727 1,513,346 1,964,089 46,487
11,507,845.44 2,678,449 4,314,539 8,750,174 217,027
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..40.3 1.89
IX-84 De f 13
AVISTA CORPORATION
ACCOUNT 335.1 MISCELLANEOUS POWER PLANT EQUIPMENT -FISH AND WILDLIFE
CONSERVATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR.,12-2072
NET SALVAGE PERCENT..-16
1999 45,440.41 17,542 38,578 14,133 33.32 424
2003 608.03 184 405 301 36.81 8
2006 51,779.77 12,319 27,092 32,973 39.38 837
2008 12,692.29 2,467 5,425 9,298 41.04 227
110,520.50 32,512 71,499 56,704 1,496
NOXON RAPIDS
INTERIM SURVIVOR CURVE.,IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
2000 342,820.43 133,651 289,908 135,189 34,28 3,944
2004 5,736.28 1,714 3,718 3,395 37.93 90
2010 7,423.31 1,172 2,542 6,663 43.44 153
355,980.02 136,537 296,16B 145,247 4,187
466,500.52 169,049 367,667 201,951 5,683
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..35.5 1.22
IX-85 f 13
AVISTA CORPORATION
ACCOUNT 335.15 MISCELLANEOUS POWER PLANT EQUIPMENT -FISH AND WILDLIFE
CONSERVATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
2015 48,758.79 1,753 343 56,217 46.26 1,215
48,758.79 1,753 343 56,217 1,215
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
2014 58,568.94 3,600 33 72,593 46.98 1,545
2015 7,833.08 290 3 9,710 47.83 203
66,402.02 3,890 35 82,303 1,748
115,160.81 5,643 378 13B,520 2,963
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..46.7 2.57
tiÑBWÎng IX-86 Avista CorporationDecedBWäW2Mb3
AVISTA CORPORATION
ACCOUNT 335.2 MISCELLANEOUS POWER PLANT EQUIPMENT -RECREATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
2003 19,260.49 5,821 6,007 16,335 36..81 444
2006 1,848.11 440 454 1,690 39.38 43
21,108.60 6,261 6,461 18,025 487
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 50-R3
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
2006 17,558.56 4,434 2,507 19,266 39.77 484
2015 10,432.94 386 218 12,719 47.83 266
27,991.50 4,820 2,725 31,985 750
49,100.10 11,081 9,186 50,010 1,237
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..40.4 2.52
lång_ÛfÑë¾jfg IX-87 a 13
AVISTA CORPORATION
ACCOUNT 336 ROADS,RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
MONROE STREET
INTERIM SURVIVOR CURVE..IOWA 55-52.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-7
1992 45,566.19 21,131 7,825 40,931 31.01 1,320
1993 3,428.93 1,533 568 3,101 31.84 97
1994 1,453.32 625 231 1,324 32.67 41
50,448.44 23,289 8,624 45,356 1,458
SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE..IOWA 55-52.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT..-7
2012 17,835.78 1,907 798 18,286 40,53 451
2013 490,406.56 41,402 17,322 507,413 40.86 12,418
508,242.34 43,309 18,120 525,700 12,869
NINE MILE
INTERIM SURVIVOR CURVE..IOWA 55-52.5
PROBABLE RETIREMENT YEAR..12-2060
NET SALVAGE PERCENT.,-4
1994 547,608.47 236,257 111,219 458,294 30.99 14,788
1995 46,886.34 19,473 9,167 39,595 31.66 1,251
1996 375.25 150 71 320 32.31 10
594,870.06 255,880 120,456 498,209 16,049
CABINET GORGE
INTERIM SURVIVOR CURVE.,IOWA 55-52.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
1952 809,617.25 780,692 808,833 130,323 9.28 14,043
1958 10,987.00 10,161 10,527 2,218 11.15 199
1988 77,742.23 44,549 46,155 44,026 27.77 1,585
1989 2,336.56 1,299 1,346 1,365 28.57 48
1990 1,192.81 642 665 719 29.37 24
1992 347,06 174 180 222 31.01 7
1993 47,214.96 22,877 23,702 31,068 31.84 976
1999 112,055.41 41,512 43,008 86,976 36.87 2,359
ÆgnF¾tt)?Aggilig IX-88 DAe C
3
AVISTA CORPORATION
ACCOUNT 336 ROADS,RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
CABINET GORGE
INTERIM SURVIVOR CURVE.,IOWA 55-52.5
PROBABLE RETIREMENT YEAR..12-2072
NET SALVAGE PERCENT..-16
2000 37,070.73 13,003 13,472 29,530 37.70 783
2014 160,141.39 9,214 9,546 176,218 47.90 3,679
2016 412,205.99 4,829 5,003 473,156 49.02 9,652
1,670,911.39 928,952 962,437 975,820 33,355
NOXON RAPIDS
INTERIM SURVIVOR CURVE..IOWA 55-52.5
PROBABLE RETIREMENT YEAR..12-2079
NET SALVAGE PERCENT..-24
1959 78,522.00 77,026 62,296 35,071 11.49 3,052
1960 5,440.00 5,292 4,280 2,466 11.85 208
1966 4,731.99 4,348 3,517 2,351 14.24 165
1998 76,277.46 31,511 25,485 69,099 36.53 1,892
2000 42,548.24 15,766 12,751 40,009 38.34 1,044
2001 9,679.50 3,380 2,734 9,269 39.24 236
2004 8,169.55 2,319 1,876 8,255 41.93 197
2012 21,192.75 2,224 1,799 24,480 48.68 503
246,561.49 141,866 114,737 190,999 7,297
3,071,033.72 1,393,296 1,224,374 2,236,084 71,028
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..31.5 2.31
I ÑÛ IX-89
D 1 13
AVISTA CORPORATION
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATEDTOORIGINALCOSTASOFDECEMBER31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
NORTHEAST TURBINE
INTERIM SURVIVOR CURVE..IOWA 55-S4PROBABLERETIREMENTYEAR.,12-2018
NET SALVAGE PERCENT..-5
1978 227,647.72 227,272 115,824 123,206 1.98 62,225197911,442.23 11,409 5,814 6,200 1.98 3,13119801,764.73 1,757 895 958 1.98 4B419823,159.88 3,137 1,599 1,719 1.99 86419834,533.52 4,493 2,290 2,470 1.99 1,24119938,131.11 7,868 4,010 4,528 2.00 2,264199453.94 52 27 30 2.00 152008108,546.42 92,264 47,020 66,953 2.00 33,4762011327,816.46 252,418 128,639 215,568 2.00 107,784201257,929.34 42,110 21,460 39,365 2.00 19,682
751,025.35 642,780 327,579 460,998 231,166
BOULDER PARK
INTERIM SURVIVOR CURVE..IOWA 55-54PROBABLERETIREMENTYEAR.,12-2042NETSALVAGEPERCENT..-2
2002 703,851.86 258,634 320,283 397,646 25.75 15,443200320,749.84 7,268 9,000 12,164 25.81 471200958,646.66 13,404 16,599 43,221 25.97 1,6642010380,681.98 77,706 96,228 292,067 25.98 11,242201111,933.67 2,126 2,633 9,540 25,99 367201229,009.53 4,367 5,408 24,182 25.99 930201661,872.17 1,191 1,475 61,635 26.00 2,371
1,266,745.71 364,696 451,626 840,455 32,488
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 55-54PROBABLERETIREMENTYEAR..12-2034NETSALVAGEPERCENT..-4
1999 324.80 167 163 175 17.94 1020035,318.66 2,371 2,316 3,215 17,99 179200420,755.08 8,849 8,644 12,941 17.99 71920053,130,198.50 1,269,478 1,240,123 2,015,283 17.99 112,022
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b 2
61713
AVISTA CORPORATION
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 55-S4
PROBABLE RETIR2MENT YEAR.,12-2034
NET SALVAGE PERCENT..-4
2009 71,070.19 21,739 21,236 52,677 18.00 2,92620107,245.69 1,999 1,953 5,583 18.00 3102013296,925.01 50,270 49,108 259,694 18.00 14,427
3,531,837.93 1,354,873 1,323,544 2,349,568 130,593
COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE..IOWA 55-S4
PROBABLE RETIREMENT YEAR..12-2043
NET SALVAGE PERCENT..-3
2003 7,154,270.21 2,471,528 2,954,963 4,413,936 26.75 165,007
2004 111,019.89 36,362 43,474 70,876 26.81 2,644
2005 4,026,021.44 1,243,502 1,486,733 2,660,069 26.85 99,07120064,508.19 1,304 1,559 3,084 26.89 115200739,307.83 10,561 12,627 27,860 26.92 1,035
2008 1,448.35 358 428 1,064 26.94 39201024,315.19 4,864 5,815 19,229 26.97 713
2011 9,078.57 1,583 1,893 7,458 26.98 276
2013 2,083.36 246 294 1,852 26.99 69
2014 1,299.79 113 135 1,204 26.99 45201524,454.28 1,326 1,585 23,603 27.00 874
2016 4,315.30 81 97 4,348 27.00 161
11,402,122.40 3,771,828 4,509,603 7,234,583 270,049
16,951,731.39 6,134,177 6,612,352 10,885,604 664,296
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..16.4 3.92
AVISTA CORPORATION
ACCOUNT 342 FUEL HOLDERS,PRODUCERS AND ACCESSORIES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE.,IOWA 55-R3
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT..-1
2002 89,232.19 49,344 54,988 35,137 11.81 2,975
89,232.19 49,344 54,988 35,137 2,975
NORTHEAST TURBINE
INTERIM SURVIVOR CURVE..IOWA 55-R3
PROBABLE RETIREMENT YEAR..12-2018
NET SALVAGE PERCENT..-5
1979 8,120.48 8,083 8,527
1985 1,477.56 1,457 1,551
2001 20,225.21 18,794 21,236
2002 1,636.75 1,509 3,292 1,573-
31,460.00 29,843 34,606 1,573-
BOULDER PARK
INTERIM SURVIVOR CURVE..IOWA 55-R3
PROBABLE RETIREMENT YEAR..12-2042
NET SALVAGE PERCENT..-2
2002 115,955.20 43,245 59,448 58,827 24.55 2,396
2003 14.46 5 7 8 24.67
2016 50,354.55 964 1,325 50,036 25.61 1,954
166,324.21 44,214 60,780 108,871 4,350
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 55-R3
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT.,-4
2005 1,682,329.00 685,205 697,585 1,052,037 17.60 59,775
2010 13,479.40 3,732 3,799 10,219 17.75 576
1,695,808.40 688,937 701,384 1,062,256 60,351
i gg IX-92 13
AVISTA CORPORATION
ACCOUNT 342 FUEL HOLDERS,PRODUCERS AND ACCESSORIES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
LANCASTER
INTERIM SURVIVOR CURVE..IOWA 55-R3
PROBABLE RETIREMENT YEAR..12-2040
NET SALVAGE PERCENT..-5
2010 91,977.92 20,764 30,282 66,295 23.44 2,828
91,977.92 20,764 30,282 66,295 2,828
COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.,IOWA 55-R3
PROBABLE RETIREMENT YEAR..12-2043
NET SALVAGE PERCENT..-3
2003 12,266,683.72 4,306,279 5,211,710 7,422,974 25.51 290,983
2004 29,481.61 9,809 11,871 18,495 25.63 722
2005 6,547,090.97 2,053,464 2,485,222 4,258,282 25.74 165,434
2006 15,396.82 4,523 5,474 10,385 25.84 402
2011 11,213.07 1,982 2,399 9,151 26.26 348
2012 5,441.91 810 980 4,625 26.33 176
2013 5,068.37 607 735 4,486 26.39 170
2014 78,833.11 6,960 8,423 72,775 26.45 2,751
2015 344,842.79 18,782 22,731 332,457 26.51 12,541
2016 880.94 16 19 888 26.56 33
19,304,933.31 6,403,232 7,749,565 12,134,517 473,560
21,379,736.03 7,236,334 8,631,604 13,405,503 544,064
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..24.6 2.54
IX-93 13
AVISTA CORPORATION
ACCOUNT 343 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTUR2 BOOK REM.ANNUAL
YEAR .COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 60-52.5
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT.,-1
2002 9,071,493.38 5,025,288 5,429,137 3,733,071 11.92 313,177
9,071,493.38 5,025,288 5,429,137 3,733,071 313,177
NORTHEAST TURBINE
INTERIM SURVIVOR CURVE..IOWA 60-S2.5
PROBABLE RETIREMENT YEAR..12-2018
NET SALVAGE PERCENT..-5
1978 5,930,603.94 5,916,649 6,071,763 155,371 1.97 78,869
1979 1,910.23 1,903 1,953 53 1.98 27
1980 142,521.74 141,797 145,514 4,133 1.98 2,087
1981 2,730.30 2,713 2,784 83 1.98 42
1982 128,743.22 127,729 131,078 4,103 1.98 2,072
1983 173.98 172 177 6 1.98 3
1988 31,407.95 30,811 31,619 1,360 1.99 683199116,837.69 16,394 16,824 856 1.99 430
2001 302,216.79 281,041 288,409 28,919 2.00 14,460
2002 2,501,128.38 2,307,655 2,368,154 258,031 2.00 129,016
9,058,274.22 8,826,864 9,058,274 452,914 227,689
BOULDER PARK
INTERIM SURVIVOR CURVE..IOWA 60-52.5
PROBABLE RETIREMENT YEAR..12-2042
NET SALVAGE PERCENT.,-2
2003 8,726.50 3,104 3,883 5,018 25.16 199200428,341.82 9,560 11,960 16,949 25.26 671
2005 20,147.96 6,410 8,019 12,532 25.35 494
57,216.28 19,074 23,862 34,499 1,364
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 60-52.5
PROBABLE RETIREMENT Y2AR..12-2034
NET SALVAGE PERCENT..-4
1997 19,116.48 10,464 10,268 9,613 17.45 55119981,436.86 765 751 744 17.52 42
I
IX-94 a 13
AVISTA CORPORATION
ACCOUNT 343 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE.,IOWA 60-S2.5
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-4
1999 25,265.89 13,086 12,841 13,436 17.57 765
2000 45,230.18 22,698 22,273 24,767 17.63 1,405
2002 3,554,069.90 1,661,531 1,630,393 2,065,839 17.72 116,582
2003 13,208.72 5,928 5,817 7,920 17.76 446
2012 2,064,158.02 430,118 422,057 1,724,667 17.96 96,028
5,722,486.05 2,144,590 2,104,400 3,846,986 215,819
23,909,469.93 16,015,816 16,615,673 8,067,470 758,049
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..10.6 3.17
IX-95 13
AVISTA CORPORATION
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 45-R1
PROBABLE RETIREMENT YEAR.,12-2028
NET SALVAGE PERCENT..-1
2002 3,718.22 1,987 2,029 1,726 11.28 153
3,718.22 1,987 2,029 1,726 153
NORTHEAST TURBINE
INTERIM SURVIVOR CURVE..IOWA 45-R1
PROBABLE RETIREMENT YEAR..12-2018
NET SALVAGE PERCENT..-5
1978 2,503,580.98 2,476,739 2,505,763 122,997 1.95 63,075
1979 18,464.60 18,246 18,460 928 1.95 476
1980 42,300.28 41,735 42,224 2,191 1.96 1,118198122,277.70 21,952 22,209 1,182 1.96 60319821,328.54 1,307 1,322 73 1.96 37200715,889.20 13,702 13,863 2,821 1.98 1,425
2,603,841.30 2,573,681 2,603,841 130,192 66,734
BOULDER PARK
INTERIM SURVIVOR CURVE..IOWA 45-R1
PROBABLE RETIREMENT YEAR..12-2042
NET SALVAGE PERCENT..-2
2002 29,411,583.21 10,293,536 14,493,843 15,505,972 22.15 700,044
2003 71,771.58 23,967 33,747 39,460 22.27 1,7722004342,193.26 108,428 152,672 196,365 22.39 8,770
2005 22,312.80 6,674 9,397 13,362 22.51 5942010517,511.28 100,932 142,118 3B5,744 23.01 16,764201429,593.57 2,522 3,551 26,634 23.36 1,140
2016 482,211.43 9,035 12,722 479,134 23.51 20,380
30,877,177.13 10,545,094 14,848,050 16,646,671 749,464
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 45-Rl
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-4
1998 10,227.63 5,170 5,278 5,359 16.03 3342000585,435.40 279,238 285,067 323,786 16.16 20,036
AVISTA CORPORATION
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIF2 ACCRUAL(1)(2)(3)(4)(5)(6)(7)
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 45-R1
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-4
2001 1,061.47 489 499 605 16.23 37
2005 47,971,566.94 18,644,552 19,033,723 30,856,706 16.44 1,876,92920066,237.45 2,290 2,33B 4,149 16.49 252200754,222.91 18,661 19,051 37,341 16.54 2,2582008223,370.38 71,485 72,977 159,328 16.58 9,6102013115,105.84 18,718 19,109 100,601 16.78 5,9952016650,751.29 17,562 17,929 658,853 16.89 39,008
49,617,979.31 19,058,165 19,455,970 32,146,729 1,954,459
LANCASTER
INTERIM SURVIVOR CURVE..IOWA 45-R1
PROBABLE RETIREMENT YEAR..12-2040
NET SALVAGE PERCENT..-5
2010 208,505.82 44,533 61,361 157,571 21.50 7,329
208,505.82 44,533 61,361 157,571 7,329
COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE..IOWA 45-R1
PROBABLE RETIREMENT YEAR..12-2043
NET SALVAGE PERCENT..-3
2003 67,344,168.34 22,175,135 21,241,830 48,122,664 22.94 2,097,762
2004 177,400.49 55,407 53,075 129,647 23.07 5,620
2005 36,062,623.24 10,612,556 10,165,896 26,978,606 23.20 1,162,8712006220,957.85 60,952 58,387 169,200 23.32 7,256
2007 6,019,39 1,543 1,478 4,722 23.43 202
2008 796,520.96 187,843 179,937 640,480 23.54 27,208
2009 805,927.38 172,421 165,164 664,941 23.65 28,116
2010 64,534.72 12,314 11,796 54,675 23.75 2,302
2011 13,298.40 2,215 2,122 11,576 23.85 48520124,221,601.23 594,319 569,305 3,778,944 23.94 157,85120131,400,076.72 157,619 150,985 1,291,094 24.04 53,706
IX-97 3
AVISTA CORPORATION
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE..IOWA 45-R1
PROBABLE RETIREMENT YEAR..12-2043
NET SALVAGE PERCENT..-3
2014 197,991.82 16,547 15,851 188,081 24.12 7,798201580,817.98 4,180 4,004 79,238 24.21 3,273201623,657,842.42 414,005 396,580 23,970,997 24.30 986,461
135,049,780.94 34,467,056 33,016,409 106,084,865 4,540,911
218,361,002.72 66,690,516 69,987,659 155,167,754 7,319,050
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..21.2 3.35
IX-98 7 3
AVISTA CORPORATION
ACCOUNT 344.01 GENERATORS -SOLAR
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
CENTRAL OPERATIONS FACILITY
INTERIM SURVIVOR CURVE..IOWA 25-52.5
PROBABLE RETIREMENT YEAR.,12-2029
NET SALVAGE PERCENT..-3
2009 63,328.00 25,062 25,429 39,798 11.94 3,333201286,341.82 23,489 23,833 65,099 12.51 5,204
2015 299,355.72 32,320 32,794 275,542 12.81 21,510
449,025.54 80,871 82,057 380,439 30,047
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..12.7 6.69
gggggggg lX-99 Avista CorporationDecembËŸ¶l?¾†g713
AVISTA CORPORATION
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
KETTLE FALLS
INTERIM SURVIVOR CURVE..IOWA 20-51
PROBABLE RETIREMENT YEAR..12-2028
NET SALVAGE PERCENT..-1
2012 6,036.30 1,789 1,526 4,571 10.43 43820167,345.81 314 268 7,151 11.32 632
13,382.11 2,103 1,794 11,722 1,070
NORTHEAST TURBINE
INTERIM SURVIVOR CURVE.,IOWA 20-51
PROBABLE RETIREMENT YEAR..12-2018
NET SALVAGE PERC2NT..-5
2007 91,646.91 79,243 70,928 25,301 1.94 13,042200925,173.50 20,825 18,640 7,792 1.96 3,97620101,052,736.92 844,970 756,307 349,067 1.96 178,095201267,910.52 49,349 44,171 27,135 1.98 13,70520155,254.60 2,371 2,122 3,395 1.99 1,706
1,242,722.45 996,758 892,168 412,691 210,524
BOULDER PARK
INTERIM SURVIVOR CURVE..IOWA 20-51
PROBABLE RETIREMENT YEAR..12-2042
NET SALVAGE PERCENT..-2
2003 13,648.77 7,302 1,540 12,382 9.51 1,302200732,508.71 13,393 2,824 30,335 11.91 2,547200979,044,80 26,943 5,681 74,945 13.27 5,648201032,221.62 9,765 2,059 30,807 13.98 2,2042012102,172.20 22,491 4,742 99,473 15.48 6,4262013383,470.44 67,350 14,201 376,939 16.25 23,19620143,086.02 396 83 3,064 17.04 180
646,152.56 147,640 31,130 627,946 41,503
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 20-51
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-4
2005 799,126.83 398,401 66,855 764,237 10.22 74,77920081,055,520.00 428,525 71,910 1,025,831 11.65 88,054
ggggggg/ggggg lx-1oo o 13
AVISTA CORPORATION
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 20-S1
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-4
2010 40,149.20 13,387 2,246 39,509 12.63 3,128
2013 674,160.73 135,899 22,805 678,322 14.10 48,1082015159,097.79 14,915 2,503 162,959 15.04 10,835
2016 41,994.88 1,366 229 43,445 15.49 2,805
2,770,049.43 992,493 166,547 2,714,304 227,709
LANCASTER
INTERIM SURVIVOR CURVE..IOWA 20-51
PROBABLE RETIREMENT YEAR..12-2040
NET SALVAGE PERCENT..-5
2014 49,439.02 6,656 927 50,984 16.66 3,060
49,439.02 6,656 927 50,984 3,060
COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE..IOWA 20-51
PROBABLE RETIREMENT YEAR..12-2043
NET SALVAGE PERCENT.,-3
2003 7,195,049.29 3,887,017 3,808,482 3,602,419 9.51 37B,803
2004 19,282.23 9,861 9,662 10,199 10.07 1,013
2005 4,032,864.82 1,939,848 1,900,654 2,253,196 10.66 211,369
2006 80,632.85 36,211 35,479 47,572 11.28 4,217
2008 99,548.64 37,873 37,108 65,427 12.60 5,193
2009 98,927.65 33,999 33,312 68,583 13.30 5,157
2010 5,371.76 1,638 1,605 3,928 14.03 280
2011 417,459.60 110,467 108,235 321,748 14.78 21,769
2012 5,124.84 1,135 1,112 4,167 15.56 268
2013 3,768,660.57 664,667 651,238 3,230,483 16.36 197,462
2014 132,016.93 16,971 16,628 119,349 17.18 6,947
2015 137.16 11 11 130 18.00 7
2016 93,60 2 2 94 18.82 5
15,855,169.94 6,739,700 6,603,528 9,727,297 832,490
20,576,915.51 8,885,350 7,696,094 13,544,944 1,316,356
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..10.3 6.40
ggg IX-101 a°°g13
AVISTA CORPORATION
ACCOUNT 345.01 ACCESSORY ELECTRIC EQUIPMENT -SOLAR
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
CENTRAL OPERATIONS FACILITY
INTERIM SURVIVOR CURVE..IOWA 20-52.5
PROBABLE RETIREMENT YEAR..12-2029
NET SALVAGE PERCENT..-3
2012 33,209.41 9,413 1,975 32,231 11.80 2,731
33,209.41 9,413 1,975 32,231 2,731
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RAT2,PERC2NT ..11.8 8.22
IX-102 13
AVISTA CORPORATION
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL .CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6}(7)
NORTHEAST TURBINE
INTERIM SURVIVOR CURVE..IOWA 35-R2.5
PROBABLE RETIREMENT YEAR..12-2018
NET SALVAGE PERCENT..-5
1978 97,004.94 96,219 66,360 35,495 1.82 19,503
1979 23,774.76 23,559 16,248 8,715 1.83 4,762
1980 5,916.90 5,855 4,038 2,175 1.85 1,176198231,356.79 30,953 21,348 11,577 1.87 6,191
1993 14,533.18 14,010 9,662 5,597 1.96 2,856
2005 6,732.14 6,007 4,143 2,926 1.99 1,470
2007 75,264.12 65,147 44,930 34,097 1.99 17,134
2011 1,896.00 1,458 1,006 985 1.99 495
2012 142,518.61 103,547 71,414 78,231 1,99 39,312
398,997.44 346,755 239,149 179,798 92,899
BOULDER PARK
INTERIM SURVIVOR CURVE.,IOWA 35-R2.5
PROBABLE RETIREMENT YEAR..12-2042
NET SALVAGE PERCENT..-2
2003 1,584.88 609 489 1,128 20.27 56
2005 3,112.59 1,058 849 2,326 21.14 110
2013 13,584.50 1,711 1,373 12,483 23.64 528
2016 22,481.62 445 357 22,574 24.24 931
40,763.59 3,823 3,067 38,511 1,625
RATHDRUM TURBINE
INTERIM SURVIVOR CURVE..IOWA 35-R2.5
PROBABLE RETIREMENT YEAR..12-2034
NET SALVAGE PERCENT..-4
2015 249,472.21 20,139 14,429 245,022 17.35 14,122
2016 45,457.47 1,268 908 46,367 17.42 2,662
294,929.68 21,407 15,337 291,389 16,784
IX-103 3
AVISTA CORPORATION
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRGAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3}(4)(5)(6)(7)
COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE..IOWA 35-R2.5
PROBABLE RETIREMENT YEAR.,12-2043
NET SALVAGE PERCENT..-3
2003 262,803.38 100,736 19,868 250,819 20,65 12,146
2004 1,527.68 551 109 1,465 21.13 692005310,522.26 104,920 20,694 299,144 21.59 13,856200630,924.38 9,726 1,918 29,934 22.02 1,359
2007 10,692.58 3,103 612 10,401 22.43 464200823,236.73 6,163 1,216 22,718 22.81 996200945,317.08 10,857 2,141 44,535 23.16 1,923
2010 188,003.89 39,972 7,884 185,760 23.49 7,908
2011 44,932.27 8,286 1,634 44,646 23.80 1,87620132,546.01 316 62 2,560 24.34 105
2014 1,588.47 144 28 1,608 24.59 65201560,719.26 3,431 677 61,864 24.81 2,494201613,511.31 257 51 13,866 25.02 554
996,325.30 288,462 56,894 969,321 43,815
1,731,016.01 660,447 314,448 1,479,019 155,123
COMPOSITE REKAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.5 8.96
IX-104
O a 13
AVISTA CORPORATION
ACCOUNT 350,3 REMOVING PROPERTY OF OTHERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 80-R4
NET SALVAGE PERCENT..0
1906 2.15 2 2
1907 14.85 14 15
1910 2,774.02 2,656 2,774
1911 2,558.29 2,442 2,558
1914 130.23 123 130
1915 16.03 15 16
1918 92.21 86 92
1919 5,640.19 5,237 5,640
1920 1,045.97 968 1,046
1923 6,098.20 5,577 6,098
1924 949.84 865 950
1925 14,022.91 12,720 14,023
1926 5,304.58 4,791 5,305
1927 2,690.90 2,420 2,691
1928 2,116.82 1,895 2,117
1929 4,951.17 4,412 4,951
1930 5,815.68 5,157 5,798 18 9.06 2
1931 337.68 298 335 3 9.43
1932 63.40 56 63
1933 50.64 44 49 2 10.20
1934 76.47 66 74 2 10.60
1935 681.45 587 660 21 11.03 2
1936 6,444.57 5,520 6,206 239 11.48 21
1937 5,028.83 4,278 4,810 219 11.94 18
1938 380.89 322 362 19 12.43 2
1939 45.29 38 43 2 12.93
1940 1,909.37 1,588 1,785 124 13.46 9
1941 456.48 377 424 32 14.01 2
1943 462.27 375 422 40 15.16 3
1947 3,937.71 3,068 3,449 489 17.67 28
1948 771.63 595 669 103 18.33 6
1949 264.32 202 227 37 19.01 2
1952 18,784.64 13,837 15,557 3,228 21.07 153
1953 2,299.62 1,674 1,882 418 21.78 19
1954 43,549.20 31,307 35,198 8,351 22.49 371
1955 35,733.83 25,367 28,520 7,214 23.21 311
1957 11,374.93 7,864 8,841 2,534 24.69 103
1958 32,406.08 22,101 24,848 7,558 25.44 297
1959 13,016.34 8,753 9,841 3,175 26.20 121
1962 51,003.97 32,808 36,886 14,118 28.54 495
1964 206.00 128 144 62 30.15 2
1965 7,360.15 4,511 5,072 2,288 30.97 74
1966 16,737.08 10,086 11,340 5,397 31.79 170
iMWFWHEAWmiBU lx-105 i a 13
AVISTA CORPORATION
ACCOUNT 350.3 REMOVING PROPERTY OF OTHERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 80-R4
NET SALVAGE PERCENT..0
1967 735.05 435 489 246 32.63 8196811,134.89 6,476 7,281 3,854 33.47 115
1969 7,993.56 4,564 5,131 2,863 34,32 83
1970 4,576.23 2,564 2,883 1,693 35.18 48
1971 16,862.51 9,264 10,415 6,448 36.05 179197217,061.87 9,186 10,328 6,734 36.93 18219731,984.29 1,046 1,176 808 37.81 21
1974 33,925.51 17,514 19,691 14,235 38.70 368
1975 36,626.03 18,496 20,795 15,831 39.60 400197621,602.55 10,663 11,988 9,615 40.51 237
1977 35,888.73 17,307 19,458 16,431 41.42 397
1978 17,888.33 8,421 9,468 8,420 42.34 199197913,472.13 6,187 6,956 6,516 43.26 151
1980 20,880.21 9,346 10,508 10,372 44.19 235
1981 10,236.36 4,463 5,018 5,218 45.12 116
1982 21,905.35 9,293 10,448 11,457 46.06 249
1983 21,335.75 8,798 9,891 11,445 47.01 243
1984 60,288.79 24,146 27,147 33,142 47.96 691
1985 17,613.14 6,845 7,696 9,917 48,91 203
1987 51,235,99 18,682 21,004 30,232 50,83 595
1988 281,177.01 99,149 111,471 169,706 51.79 3,277
1989 4,362.46 1,485 1,670 2,692 52.76 51
1990 54,586.30 17,925 20,153 34,433 53.73 641
1991 9,961.16 3,150 3,541 6,420 54.70 117
1992 10,164.56 3,090 3,474 6,691 55.68 120
1993 4,314.27 1,259 1,415 2,899 56.66 51
1994 128,882.33 36,023 40,500 88,382 57.64 1,533
1995 121,628.95 32,505 36,545 85,084 58.62 1,451
1997 56,093.20 13,609 15,300 40,793 60.59 673
1998 9,230.56 2,125 2,389 6,842 61.58 111
1999 44,462.04 9,687 10,891 33,571 62.57 537
2000 5,837.75 1,200 1,349 4,489 63.56 71
2001 679.40 131 147 532 64.55 8
2002 1,240.52 224 252 989 65.54 15
2003 22,529.43 3,791 4,263 18,266 66.54 275
2007 1,561.82 185 208 1,354 70.52 19
1,487,565.91 644,464 723,252 764,314 15,881
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..48.1 1.07
ggggg IX-106 a e 3
AVISTA CORPORATION
ACCOUNT 350.4 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 80-R4
NET SALVAGE PERCENT..O
1906 11.99 12 12
1907 85.15 82 85
1910 15,906.75 15,233 15,907
1911 14,669.70 14,002 14,670
1914 746.77 706 747
1915 91.96 87 92
1918 528.79 493 529
1919 32,341.81 30,029 32,342
1920 5,997.78 5,549 5,998
1923 34,942.54 31,955 34,552 391 6.84 57
1924 5,606.13 5,107 5,522 84 7.13 12
1925 80,409.76 72,941 78,870 1,540 7.43 207
1926 30,417.41 27,475 29,708 709 7.74 92
1927 15,430.09 13,878 15,006 424 8.05 53
1928 12,138.19 10,867 11,750 388 8.38 46
1929 28,390.83 25,300 27,356 1,035 8.71 119
1930 33,348.08 29,571 31,975 1,373 9.06 152
1931 1,936.32 1,708 1,847 89 9.43 9
1932 363.59 319 345 19 9.80 2
1933 290.37 253 274 16 10.20 2
1934 438.52 380 411 28 10.60 3
1935 3,907.55 3,369 3,643 265 11.03 24
1936 36,954.28 31,651 34,224 2,730 11.48 238
1937 28,836.17 24,532 26,526 2,310 11.94 193
1938 2,184.10 1,845 1,995 189 12.43 15
1939 259.71 218 236 24 12.93 2
1940 10,948.64 9,107 9,847 1,102 13.46 82
1941 2,617.53 2,159 2,334 284 14.01 20
1943 2,650.74 2,14B 2,323 328 15.16 22
1947 22,579.50 17,592 19,022 3,558 17.67 201
1948 12,704.46 9,794 10,590 2,114 18.33 115
1949 1,515.67 1,156 1,250 266 19.01 14
1950 53,927.00 40,661 43,966 9,961 19.68 506
1951 1,459.00 1,088 1,176 283 20.37 14
1952 107,107.36 78,897 85,310 21,797 21.07 1,035
1953 13,186.38 9,596 10,376 2,810 21.78 129
1954 22,937.81 16,490 17,830 5,108 22.49 227
1955 4,033.00 2,863 3,096 937 23.21 40
1956 3,381.00 2,369 2,562 819 23.95 34
1957 417,639.07 288,747 312,217 105,422 24.69 4,270
1958 23,069.92 15,734 17,013 6,057 25.44 238
1959 262,967,62 176,846 191,220 71,748 26.20 2,738
1960 109,455.00 72,556 78,453 31,002 26.97 1,149
IX-107 DAe 7S3
AVISTA CORPORATION
ACCOUNT 350.4 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 80-R4
NET SALVAGE PERCENT..O
1961 3,773,00 2,464 2,664 1,109 27.75 40
1962 44,858.03 28,855 31,200 13,658 28.54 479
1963 97,660.00 61,843 66,870 30,790 29.34 1,049
1964 2,814.00 1,753 1,895 919 30.15 30
1965 165,640.53 101,518 109,770 55,871 30.97 1,8041966104,825.28 63,170 68,305 36,520 31.79 1,149
1967 4,214.94 2,496 2,699 1,516 32.63 46
1968 62,918.56 36,595 39,570 23,349 33.47 698
1969 45,836.44 26,173 28,300 17,536 34.32 511
1970 26,240.84 14,701 15,896 10,345 35.18 294
1971 96,692.50 53,121 57,439 39,254 36.05 1,089
1972 97,835.69 52,673 56,954 40,882 36.93 1,107197347,839.66 25,230 27,281 20,559 37.81 544
1974 194,534.69 100,429 108,592 85,943 38.70 2,221
1975 210,019.88 106,060 114,681 95,339 39.60 2,408
1976 123,872.74 61,146 66,116 57,757 40.51 1,426
1977 205,792.10 99,243 107,310 98,482 41.42 2,378
1978 102,574.70 48,287 52,212 50,363 42.34 1,189
1979 77,251.47 35,478 38,362 38,889 43.26 899
1980 119,730.64 53,594 57,950 61,781 44.19 1,398
1981 58,697.05 25,592 27,672 31,025 45.12 688
1982 224,186.32 95,111 102,842 121,344 46.06 2,634
1983 346,052.05 142,705 154,304 191,748 47.01 4,079
1984 712,165.49 285,222 308,405 403,760 47.96 8,419
1985 378,399.44 147,054 159,007 219,392 48.91 4,486
1986 38,908.11 14,654 15,845 23,063 49.87 462
1987 505,756.93 184,409 199,398 306,359 50.83 6,027
1988 139,326.63 49,129 53,122 86,205 51.79 1,665
1989 25,015.11 8,518 9,210 15,805 52.76 300
1990 313,007.19 102,785 111,140 201,867 53.73 3,757
1991 57,118.97 18,064 19,532 37,587 54.70 687199254,540.71 16,580 17,928 36,613 55.68 658
1993 24,738.80 7,218 7,805 16,934 56.66 299
1994 452,871.12 126,577 136,865 316,006 57.64 5,482
1995 697,902.22 186,514 201,674 496,228 58.62 8,465
1997 321,647.97 78,038 84,381 237,267 60.59 3,916
1998 52,929.61 12,187 13,178 39,752 61.58 646
1999 254,952.93 55,549 60,064 194,889 62.57 3,115
2000 51,029.04 10,486 11,338 39,691 63.56 624
2001 3,895.85 752 813 3,083 64.55 48
2002 7,113.37 1,286 1,391 5,722 65.54 87
2003 388,721.17 65,402 70,718 318,003 66.54 4,779
2004 41,067.49 6,402 6,922 34,145 67.53 506
IX-108 DAe a er 3
AVISTA CORPORATION
ACCOUNT 350.4 LAND RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 80-R4
NET SALVAGE PERCENT..0
2005 3,809.37 546 590 3,219 68.53 47
2006 1,439,264.77 188,544 203,869 1,235,396 69.52 17,7702007570,206.67 67,569 73,061 497,146 70.52 7,05020081,575,350.78 167,176 180,765 1,394,586 71.51 19,502
2009 201,155.58 18,832 20,363 180,793 72.51 2,49320102,967,244.98 240,703 260,268 2,706,977 73.51 36,8252011104,800.71 7,191 7,776 97,025 74.51 1,302
2012 55,409.37 3,110 3,363 52,046 75.51 689
2013 136,115.50 5,955 6,439 129,676 76.50 1,6952014237,943.54 7,436 8,040 229,904 77.50 2,967
2015 859,406.60 16,114 17,424 841,983 78.50 10,726
2016 3,208,666.21 20,054 21,684 3,186,983 79.50 40,088
19,802,757.38 4,453,658 4,814,469 14,988,289 235,802
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..63.6 1.19
ElimaattElaming lx-iog A a e 5 3
AVISTA CORPORATION
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4}(5)(6)(7)
SURVIVOR CURVE..IOWA 65-51.5
NET SALVAGE PERCENT..-10
1939 4,294.86 3,694 4,176 548 14.17 39
1940 20,471.81 17,495 19,777 2,742 14.50 1891942887.44 748 846 130 15.17 9
1945 151.54 125 141 26 16.22 2
1948 36,725.07 29,633 33,498 6,900 17.32 39819491,761.57 1,410 1,594 344 17.70 191950197.93 157 177 41 18.08 2
1951 4,517,85 3,558 4,022 948 18.47 51
1952 86,408.47 67,456 76,255 18,794 18.87 996
1953 793.14 614 694 178 19.27 9
1954 4,572.70 3,507 3,9G4 1,066 19.68 54
1955 6,735.45 5,118 5,786 1,623 20.10 81
1956 6,639.80 4,997 5,649 1,655 20.53 81
1957 19,594.33 14,604 16,509 5,045 20.96 241
1958 8,236.55 6,077 6,870 2,190 21.40 102
1959 70,137.62 51,217 57,898 19,253 21.85 881
1960 16,669.52 12,043 13,614 4,722 22.31 212
1962 3,013.44 2,130 2,408 907 23.24 39
1963 641.03 448 506 199 23.72 8
1964 2,227.50 1,537 1,737 713 24.22 29
1965 1,218.07 831 939 401 24.71 16
1966 7,203.52 4,849 5,482 2,442 25.22 97
1968 5,920.53 3,881 4,387 2,126 26.27 81
1969 5,753.20 3,718 4,203 2,126 26.81 79
1970 7,023.72 4,474 5,058 2,668 27.36 98
1971 1,486.77 933 1,055 580 27.91 21
1972 64,791.94 40,044 45,267 26,004 28.48 913
1973 53,642.18 32,626 36,882 22,124 29.06 761
1975 127,528.40 74,997 84,780 55,501 30.25 1,835
1976 73,211.39 42,286 47,802 32,731 30.B7 1,060
1977 88,593.23 50,241 56,795 40,658 31.49 1,29119781,632.97 909 1,028 768 32.12 241980113,764.29 60,780 68,708 56,433 33.43 1,688
1981 30,793.06 16,102 18,202 15,670 34.10 460
1982 20,327.66 10,396 11,752 10,608 34.78 305
1983 520,299.48 259,923 293,828 278,501 35.48 7,850
1984 1,836.73 896 1,013 1,007 36.18 28
1985 1,009,964.28 480,279 542,928 568,033 36.90 15,394
1986 1,353,584.76 626,964 708,748 780,195 37.63 20,733
1987 183,698.00 82,755 93,550 108,518 38.38 2,827
1989 1,410.40 599 677 874 39.90 22
1990 133,951.85 55,130 62,321 85,026 40.68 2,090
1991 400,640.03 159,535 180,345 260,359 41.47 6,278
IX-110
0 13
AVISTA CORPORATION
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-S1.5
NET SALVAGE PERCENT..-10
1993 670,518.93 248,620 281,051 456,520 43.09 10,595
1994 65,066.28 23,212 26,240 45,333 43.92 1,032
1995 67,624.09 23,162 26,183 48,203 44.76 1,077
1996 780,724.74 256,188 289,606 569,191 45.61 12,480
1997 485,192.11 152,150 171,997 361,714 46.47 7,78419985,089.37 1,521 1,719 3,879 47.34 82
1999 364,155.25 103,347 116,828 283,743 48.23 5,883
2000 1,049,936.59 282,161 318,967 835,963 49.12 17,019
2001 112,188.33 28,440 32,150 91,257 50.02 1,824
2002 261,791.00 62,291 70,417 217,553 50.94 4,271
2003 72,541.85 16,131 18,235 61,561 51.86 1,187
2004 1,888,891.32 390,311 441,225 1,636,555 52.79 31,001
2005 2,136,912.85 407,548 460,710 1,889,894 53.73 35,174
2006 762,633.81 133,192 150,566 688,331 54.68 12,588
2007 1,404,913.42 222,538 251,567 1,293,838 55.64 23,254
2008 537,043.81 76,342 86,300 504,448 56.60 8,9132009281,900.01 35,446 40,070 270,020 57.57 4,690
2010 765,540.42 83,561 94,461 747,633 58.55 12,769
2011 178,954.28 16,565 18,726 178,124 59.53 2,992
2012 1,279,365.49 96,991 109,643 1,297,659 60.52 21,442
2013 2,056,173.03 121,436 137,277 2,124,513 61.51 34,539
2014 1,622,437.85 68,639 77,593 1,707,089 62.50 27,313
2015 219,927.33 5,584 6,312 235,608 63.50 3,710
2016 2,588,173.08 21,893 24,749 2,822,241 64.50 43,756
24,160,649.32 5,116,985 5,784,463 20,792,251 392,768
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..52.9 1.63
EMB_R &ÑBMW9 IX-111 3
AVISTA CORPORATION
ACCOUNT 353 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 44-R2
NET SALVAGE PERCENT..-10
1930 2,802.32 3,083 3,083
1936 7,387.08 8,065 8,126
1950 3,724.18 3,707 3,947 150 4.18 3619518,192.79 8,097 8,621 391 4.47 871952278,908.86 273,540 291,249 15,551 4.77 3,26019536,039.67 5,880 6,261 383 5.06 7619547,726.74 7,464 7,947 552 5.36 103
1955 195,966.34 187,883 200,046 15,517 5.65 2,746
1956 35,618.29 33,882 36,075 3,105 5.95 522
1957 112,216.00 105,876 112,730 10,708 6.26 1,711
1958 47,660.91 44,599 47,486 4,941 6,57 752
1959 1,040,636.05 965,451 1,027,953 116,747 6.89 16,9441960196,151.81 180,411 192,091 23,676 7.21 3,2841961497.01 453 482 65 7.55 9196283,309.03 75,207 80,076 11,564 7.89 1,466
1963 63,776.46 57,016 60,707 9,447 8.24 1,146
1964 199,302.98 176,384 187,803 31,430 8.60 3,6551965118,826.68 104,033 110,768 19,941 8.98 2,221
1966 134,676.64 116,630 124,181 23,963 9.36 2,560
1967 53,795.87 46,049 49,030 10,145 9.76 1,039
1968 331,907.54 280,709 298,882 66,216 10.17 6,511
1969 110,735.82 92,492 98,480 23,329 10.59 2,203
1970 273,876.58 225,813 240,432 60,832 11.02 5,520
1971 192,098.95 156,225 166,339 44,970 11.47 3,921
1972 876,010.07 702,126 747,581 216,030 11.94 18,093
1973 1,296,095.84 1,023,585 1,089,851 335,854 12.41 27,0631974292,498.19 227,418 242,141 79,607 12.90 6,171
1975 806,087.68 616,653 656,575 230,121 13.40 17,173
1976 1,945,515.68 1,463,036 1,557,752 582,315 13.92 41,8331977839,010.95 619,819 659,946 262,966 14.45 18,198
1978 3,147,148.10 2,282,475 2,430,240 1,031,623 14.99 68,82119791,337,971.29 951,631 1,013,239 458,529 15.55 29,48719802,668,740.31 1,860,123 1,980,546 955,068 16.12 59,247
1981 2,771,755.50 1,891,709 2,014,177 1,034,754 16.70 61,961
1982 1,486,855.62 992,479 1,056,731 578,810 17.30 33,45719835,432,329.78 3,544,584 3,774,057 2,201,506 17.90 122,989
1984 10,618,827.52 6,764,183 7,202,090 4,478,620 18.52 241,826
1985 7,395,861.74 4,592,867 4,890,205 3,245,243 19.16 169,376
1986 4,301,673.17 2,602,512 2,770,996 1,960,844 19.80 99,033
1987 2,969,690.49 1,747,663 1,860,805 1,405,855 20.46 68,712
1988 1,203,681.31 688,506 733,079 590,970 21.12 27,982
1989 505,746.56 280,692 298,B64 257,457 21.80 11,8101990525,435.09 282,551 300,843 277,136 22.49 12,323
T#Ñ lig IX-112 13
AVISTA CORPORATION
ACCOUNT 353 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 44-R2
NET SALVAGE PERCENT..-10
1991 858,230.47 446,490 475,395 468,659 23.19 20,21019921,034,046.75 519,611 553,250 584,201 23.90 24,44419933,901,202.90 1,890,113 2,012,477 2,278,846 24.62 92,56119943,954,067.36 1,843,568 1,962,919 2,386,555 25.35 94,14419952,000,249.82 895,622 953,604 1,246,671 26.09 47,783
1996 1,380,638.15 592,294 630,639 888,063 26.84 33,08719972,726,401.88 1,117,833 1,190,200 1,808,842 27.60 65,53819981,884,771.28 736,480 784,159 1,289,089 28,37 45,43819995,077,167.61 1,886,183 2,008,293 3,576,591 29.14 122,73820003,872,874.32 1,362,272 1,450,464 2,809,698 29.93 93,87620016,494,720.07 2,156,260 2,295,854 4,848,338 30.72 157,82420023,640,879.52 1,135,048 1,208,530 2,796,437 31.53 88,69120038,327,820.87 2,427,560 2,584,718 6,575,885 32.34 203,336
2004 14,399,113.44 3,902,102 4,154,721 11,684,304 33.16 352,361200516,296,040.11 4,078,084 4,342,096 13,583,548 33.99 399,63420069,095,273.39 2,087,402 2,222,538 7,782,263 34.82 223,50020079,044,704.56 1,885,866 2,007,955 7,941,220 35.66 222,69320086,384,003.56 1,195,424 1,272,815 5,749,589 36.51 157,48020096,521,596.93 1,080,942 1,150,921 6,022,836 37.37 161,168201018,509,353.34 2,670,048 2,842,905 17,517,384 38.23 458,210201111,331,112.89 1,388,016 1,477,875 10,986,349 39.10 280,981201210,026,893.86 1,007,663 1,072,898 9,956,685 39.98 249,04220136,912,465.90 542,601 577,728 7,025,984 40.86 171,953201418,557,060.05 1,043,909 1,111,491 19,301,275 41.75 462,30620159,341,811.19 315,267 335,677 9,940,315 42.65 233,067201617,711,616.00 199,309 212,212 19,270,565 43.55 442,493
253,210,885.71 74,699,528 79,534,847 198,997,127 6,099,885
COMPOSIT2 REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..32.6 2.41
IX-113 A
7 3
AVISTA CORPORATION
ACCOUNT 354 TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 75-R4
NET SALVAGE PERCENT..-15
1910 108,255.77 121,755 123,541 953 1.65 57819292,885.08 3,032 3,076 242 6.46 371941179.00 176 179 27 10.75 3
1954 15,258.68 13,254 13,448 4,099 18.35 223
1955 34,627.43 29,718 30,154 9,668 19.03 508
1956 178.00 151 153 52 19.73 3195787,958.05 73,585 74,665 26,487 20.44 1,296
1959 93,197.08 75,910 77,024 30,153 21.88 1,378
1960 24,565.49 19,734 20,024 8,226 22.61 364
1962 25,877.85 20,193 20,489 9,271 24.11 385
1963 12,415.50 9,541 9,681 4,597 24.88 185
1964 3.46 3 3 1 25.65
1969 3,397.26 2,361 2,396 1,511 29.68 51
1970 396.33 270 274 182 30.51 6
1971 105,739.00 70,771 71,809 49,791 31.35 1,588
1972 716.34 470 477 347 32.21 11197384,598.66 54,391 55,lB9 42,099 33.07 1,273
1975 305,906.03 188,515 191,281 160,511 34.81 4,611
1976 1,665,076.07 1,003,375 1,018,097 896,740 35.70 25,119
1977 24,415,81 14,380 14,591 13,487 36.59 369
1978 6,424.75 3,695 3,749 3,639 37.49 97
1979 11,825.78 6,637 6,734 6,866 38.40 179
1980 5,043.93 2,759 2,799 3,002 39.32 76
1982 604,025.36 313,417 318,016 376,613 41.16 9,150
1983 21,228.33 10,709 10,866 13,547 42.10 322
1984 12,852,659.92 6,298,440 6,390,855 8,389,704 43.04 194,928
1985 278,328.19 132,384 134,326 185,751 43.98 4,224
1986 301,697.13 139,103 141,144 205,808 44.93 4,581
1987 78,774.61 35,174 35,690 54,901 45,88 1,197
1988 81,315.05 35,111 35,626 57,886 46.84 1,236
1989 818.56 341 346 595 47.80 12
1990 294.58 118 120 219 48.77 419913,025.78 1,172 1,189 2,291 49.73 46
1992 47.07 18 18 36 50.71 1
1993 106,690.45 38,149 38,709 83,985 51.68 1,625
1994 52,303.55 17,917 18,180 41,969 52.66 797
1995 5,433.78 1,780 1,806 4,443 53.64 83
1996 6,811.43 2,129 2,160 5,673 54.62 104
1997 9,839.83 2,927 2,970 8,346 55.60 150
1998 3,724.72 1,051 1,066 3,217 56.59 57
1999 8,553.31 2,285 2,319 7,517 57.58 131
2000 8,230.73 2,074 2,105 7,360 58.57 126
2001 9,933.44 2,352 2,387 9,036 59.56 152
IX-114 DAece
b 713
AVISTA CORPORATION
ACCOUNT 354 TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 75-R4
NET SALVAGE PERCENT.,-15
2002 10,577.19 2,344 2,378 9,786 60.55 16220034,308.78 889 902 4,053 61.54 66
2004 1,675.99 320 325 1,602 62.53 26
2007 10,714.39 1,557 1,580 10,742 65.52 164200818,359.93 2,387 2,422 18,692 66.52 281200914,714.72 1,690 1,715 15,207 67.51 22520107,791.94 775 786 8,175 68.51 11920122,110.50 145 147 2,280 70.51 32201311,852.30 636 645 12,985 71.50 182
2014 36,254.56 1,390 1,411 40,282 72.50 556
2015 1,516.42 35 35 1,709 73.50 23
2016 1,066.34 8 9 1,218 74.50 16
17,173,620.23 8,763,503 8,892,086 10,857,578 259,118
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..41.9 1.51
IX-115 13
AVISTA CORPORATION
ACCOUNT 355 POLES AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 63-R2.5
NET SALVAGE PERCENT..-30
1930 1,399.45 1,604 1,819
1931 11,897.85 13,579 15,467
1935 1,997.62 2,239 2,597
1939 4,601.44 5,054 5,982
1940 4,962.71 5,422 6,452
1941 469.00 510 610
1942 54,401.83 58,755 70,444 278 10.66 26194314,400.93 15,458 18,533 188 10.98 171944411.83 439 526 9 11.30 1194641,443.50 43,614 52,291 1,586 12.00 132194743,572.46 45,531 54,589 2,055 12.36 16619508,969.88 9,157 10,979 682 13.53 501952146,759.43 147,240 176,532 14,255 14.38 991195343,787.39 43,524 52,183 4,741 14.83 3201954119,111.02 117,288 140,621 14,223 15.28 931195538,791.47 37,814 45,337 5,092 15.76 323195627,569.26 26,601 31,893 3,947 16.24 243
1957 331,943.73 316,797 379,821 51,706 16.75 3,087
1958 17,367.10 16,392 19,653 2,924 17.26 1691959405,615.93 378,402 453,681 73,620 17.79 4,138
1960 461,146.42 425,069 509,632 89,858 18.33 4,902196153,573.71 48,774 58,477 11,169 18.88 5921962444,927.57 399,835 479,378 99,028 19.45 5,091
1963 596,806.92 529,300 634,599 141,250 20.02 7,055
1964 99,995.25 87,447 104,844 25,150 20.62 1,220
1965 997,651.61 860,096 1,031,204 265,743 21.22 12,5231966398,843.00 338,832 406,239 112,257 21.83 5,1421967115,566.29 96,675 115,908 34,328 22.46 1,528
1968 283,084.10 233,130 279,509 88,500 23.09 3,8331969179,775.80 145,640 174,614 59,095 23.74 2,4891970175,422.01 139,762 167,566 60,483 24.39 2,4801971244,340.08 191,290 229,345 88,297 25.06 3,5231972284,522.83 218,758 262,278 107,602 25.74 4,18019731,051,991.25 794,063 952,034 415,555 26.42 15,729
1974 759,285.59 562,157 673,993 313,078 27.12 11,54419751,142,390.85 829,299 994,280 490,828 27.82 17,64319761,009,607.81 718,116 860,978 451,512 28.53 15,8261977518,845.20 361,235 433,099 241,400 29.26 8,250
1978 592,493.02 403,706 484,019 286,222 29.98 9,5471979662,468.92 441,267 529,053 332,157 30.72 10,8121980742,239.49 482,919 578,991 385,920 31.47 12,2631981741,305.99 470,834 564,502 399,196 32.22 12,390
1982 1,602,048.11 992,410 1,189,840 892,823 32.98 27,072
ggpaggfjeming Ix-116 3
AVISTA CORPORATION
ACCOUNT 355 POLES AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 63-R2.5
NET SALVAGE PERCENT..-30
1983 1,742,370.20 1,051,655 1,260,871 1,004,210 33.75 29,754
1984 1,530,733.20 899,260 1,078,159 911,794 34.53 26,406
1985 10,779,522.30 6,159,160 7,384,465 6,628,914 35.31 187,735
1986 9,616,108.31 5,335,777 6,397,278 6,103,663 36.11 169,03019872,145,154,94 1,155,331 1,385,173 1,403,528 36.90 38,036
1988 1,225,413.88 639,493 766,714 826,324 37.71 21,913
1989 859,967.00 434,405 520,826 597,131 38.52 15,502
1990 1,233,891.17 602,420 722,266 881,793 39.34 22,415
1991 1,117,464.95 526,431 631,159 821,545 40.17 20,452
1992 1,015,647.11 461,076 552,803 767,538 41.00 18,720
1993 2,741,159.27 1,196,875 1,434,981 2,128,526 41.84 50,873
1994 3,954,939.35 1,658,314 1,988,219 3,153,202 42.68 73,880
1995 4,326,847.99 1,738,376 2,084,209 3,540,693 43.53 81,339
1996 625,805.60 240,322 288,132 525,415 44.39 11,836
1997 4,318,722.27 1,581,840 1,896,531 3,717,808 45.25 82,162
1998 1,332,469,63 464,128 556,462 1,175,749 46.12 25,493
1999 1,351,727.70 446,569 535,410 1,221,836 46.99 26,002
2000 3,195,600.42 997,692 1,196,173 2,958,108 47.87 61,795
2001 1,032,919.37 303,727 364,150 978,645 48.75 20,075
2002 1,968,536.49 542,682 650,643 1,908,454 49.64 38,446
2003 701,420.67 180,345 216,223 695,624 50.54 13,764
2004 14,046,238.23 3,350,548 4,017,107 14,243,003 51.44 276,886
2005 7,125,997.30 1,567,527 1,879,371 7,384,425 52.34 141,086
2006 5,533,585.34 1,113,291 1,334,769 5,858,892 53.25 110,026
2007 24,989,000.16 4,558,393 5,465,240 27,020,460 54.16 498,901
2008 2,549,668.00 417,205 500,204 2,814,364 55.07 51,105
2009 3,338,434.04 482,908 578,978 3,760,986 55.99 67,172
2010 3,590,498.13 450,475 540,093 4,127,555 56.92 72,515
2011 9,790,976.40 1,042,445 1,249,829 11,478,440 57.84 198,452
2012 11,444,186.59 998,871 1,197,586 13,679,857 58.77 232,769
2013 7,178,810.47 487,341 584,293 8,748,161 59.71 146,511
2014 17,948,534.49 874,058 1,047,943 22,285,152 60,64 367,499
2015 19,062,876.42 558,580 669,704 24,112,035 61.58 391,556
2016 14,032,618.83 136,088 163,162 18,079,243 62.53 289,129
211,925,651.87 53,709,642 64,393,518 211,109,830 4,085,463
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..51.7 1.93
IX-117
D ce b 713
AVISTA CORPORATION
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R3
NET SALVAGE PERCENT..-30
1919 240,237.97 297,990 267,072 45,237 2.98 15,180
1920 70,971.77 87,679 78,582 13,681 3.23 4,236
1922 12,285.31 15,052 13,490 2,481 3.74 663
1924 160,260.30 194,684 174,484 33,854 4.26 7,947
1926 259,488.07 312,527 280,100 57,234 4.78 11,974
1927 10,916.84 13,094 11,735 2,457 5.03 488
1928 107,680.25 128,592 115,250 24,734 5.29 4,676
1929 222,321.80 264,342 236,915 52,103 5.55 9,388
1930 249,485.21 295,342 264,698 59,633 5.81 10,264
1931 29,694.06 34,998 31,367 7,235 6.07 1,192
1935 12,142.11 14,051 12,593 3,192 7.14 447
1936 74,806.62 86,132 77,195 20,054 7.43 2,699
1937 82,824.11 94,899 85,053 22,618 7.71 2,934
1940 28,924.01 32,609 29,226 8,375 8.63 970
1941 25.46 29 26 7 8.95 1
1942 110,401.09 123,009 110,246 33,275 9.29 3,582
1946 47,583.54 51,628 46,271 15,588 10.75 1,450
1947 169,324.33 182,362 163,441 56,681 11.15 5,083
1948 2,600.78 2,780 2,492 889 11.56 77
1949 10,418.54 11,046 9,900 3,644 11.99 304
1950 141,866.76 149,159 133,683 50,744 12.43 4,082
1952 568,204.71 586,959 526,058 212,608 13.35 15,926
1953 104,211.09 106,629 95,566 39,908 13.84 2,884
1954 137,792.83 139,640 125,151 53,980 14.33 3,767
1955 68,519.77 68,725 61,594 27,482 14.85 1,851
1956 21,555.59 21,392 19,172 B,850 15.38 575
1957 1,322,946.92 1,298,610 1,163,871 555,960 15.92 34,922
1958 91,906.74 89,186 79,932 39,547 16,48 2,400
1959 1,654,203.84 1,586,377 1,421,780 728,685 17.05 42,738
1960 1,077,549.71 1,020,872 914,950 485,865 17.63 27,559
1961 13,378.29 12,514 11,216 6,176 18.23 339
19G2 590,202.01 544,872 488,338 278,925 18.84 14,805
1963 783,872.59 713,956 639,878 379,156 19.46 19,484
1964 120,213.53 107,952 96,751 59,527 20.10 2,962
1965 2,035,469.80 1,801,393 1,614,487 1,031,624 20.75 49,717
1966 402,556.07 350,951 314,538 208,785 21.41 9,752
1967 95,122.37 81,653 73,181 50,478 22.08 2,286
1968 287,864.53 243,189 217,957 156,267 22.76 6,866
1969 135,705.11 112,771 101,070 75,347 23.45 3,213
1970 150,526.70 122,951 110,194 85,491 24.16 3,539
1971 239,940.98 192,575 172,594 139,329 24.87 5,602
1972 202,770.26 159,824 143,241 120,360 25.59 4,703
1973 430,896.08 333,253 298,676 261,489 26.33 9,931
MBÉÊÑÊBIBËRQ IX-118 DAe
e 3
AVISTA CORPORATION
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R3
NET SALVAGE PERCENT..-30
1974 437,576.89 331,947 297,505 271,345 27.07 10,024
1975 1,129,994.52 840,264 753,081 715,912 27.82 25,734
1976 662,197.42 482,347 432,300 428,557 28.58 14,9951977342,995.26 244,555 219,181 226,713 29.35 7,724
1978 564,521.60 393,696 352,847 381,031 30.13 12,646
1979 534,724.05 364,574 326,747 368,394 30.91 11,918
1980 933,620.91 621,600 557,105 656,602 31.71 20,706
1981 579,921.80 376,836 337,737 416,161 32.51 12,801
1982 1,384,485.35 877,202 786,187 1,013,644 33.32 30,421
1983 1,842,408.19 1,137,136 1,019,151 1,375,980 34.14 40,304
1984 12,648,652.63 7,599,247 6,810,776 9,632,472 34.96 275,528
1985 4,778,631.64 2,790,716 2,501,161 3,711,060 35.80 103,661
1986 4,546,716.58 2,578,911 2,311,332 3,599,400 36.64 98,23719871,443,202.31 794,048 711,660 1,164,503 37.49 31,0621988612,162.09 326,402 292,536 503,275 38.34 13,127
1989 472,911.19 243,928 218,619 396,166 39.21 10,104
1990 675,816.21 336,823 301,875 576,686 40.08 14,388
1991 756,128.38 363,698 325,962 657,005 40.95 1G,044
1992 443,487.03 205,511 184,188 392,345 41.83 9,380
1993 2,629,786.22 1,171,835 1,050,250 2,368,472 42.72 55,442
1994 1,660,378.98 709,971 636,307 1,522,186 43.62 34,897
1995 1,982,943.88 812,222 727,949 1,849,878 44.52 41,552
1996 213,699.85 83,643 74,964 202,846 45.43 4,465
1997 2,949,461.80 1,100,751 986,541 2,847,759 46.34 61,454
1998 469,764.85 166,671 149,378 461,316 47.26 9,761
1999 606,191.52 203,923 182,765 605,284 48.18 12,563
2000 1,389,026.68 441,430 395,629 1,410,106 49.11 28,713
2001 690,194.12 206,368 184,956 712,296 50.05 14,232
2002 1,289,460.49 361,309 323,821 1,352,478 50.99 26,524
2003 630,238.33 164,747 147,653 671,657 51.93 12,934
2004 3,675,566.79 890,950 798,508 3,979,729 52.88 75,26020053,841,517.91 858,214 769,169 4,224,804 53.83 78,484
2006 2,959,549.59 604,929 542,164 3,305,250 54.78 60,337
2007 26,302,615.70 4,871,192 4,365,774 29,827,626 55.74 535,121
2008 3,912,765.32 648,744 581,433 4,505,162 56.71 79,442
2009 2,409,492.39 353,234 316,584 2,815,756 57.67 48,825
2010 2,014,971.65 256,314 229,720 2,389,743 58.64 40,753
2011 4,224,962.76 455,434 408,180 5,084,272 59.61 85,292
2012 4,038,181.22 356,188 319,231 4,930,405 60.59 81,373
2013 4,176,715.26 287,341 257,527 5,172,203 61.56 84,019
IX-119 713
AVISTA CORPORATION
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6}(7)
SURVIVOR CURVE..IOWA 65-R3
NET SALVAGE PERCENT..-30
2014 5,938,249.20 292,192 261,875 7,457,849 62.54 119,249
2015 6,253,407.25 185,107 165,901 7,963,528 63.52 125,370
2016 5,677,873.41 55,655 49,880 7,331,355 64.51 113,647
137,306,837.67 48,536,053 43,500,123 134,998,766 2,941,971
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..45.9 2.14
IX-120 Ae 13
AVISTA CORPORATION
ACCOUNT 357 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
R2LATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-R4
NET SALVAGE PERCENT..0
1974 96,420.97 64,072 66,714 29,707 20.13 1,476
1976 276,899.41 176,709 183,995 92,904 21,71 4,279
1978 42.02 26 27 15 23.33 1
1985 149,012.69 76,096 79,234 69,779 29.36 2,377198633,487.58 16,593 17,277 16,211 30.27 536
1994 191.00 71 74 117 37.76 31999159.35 46 48 111 42.62 320003,229.97 883 919 2,311 43.60 53
2001 1,704.88 438 456 1,249 44..58 28
200B 2,044,339.71 288,927 300,840 1,743,500 51.52 33,841
2014 381,602.20 15,901 16,557 365,046 57.50 6,349
2,987,089.78 639,762 666,141 2,320,949 48,946
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..47.4 1.64
ihnSI$9 IX-121 a 13
AVISTA CORPORATION
ACCOUNT 358 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-53
NET SALVAGE PERCENT..0
1974 142,464.86 104,826 102,037 40,428 13.21 3,0601976207,806.82 148,457 144,507 63,300 14.28 4,433
1983 4,092.98 2,563 2,495 1,598 18.69 86
1984 27,484.51 16,815 16,368 11,117 19.41 573
1985 824,393.62 492,163 479,068 345,326 20.15 17,138
1995 1,024.64 436 424 601 28.72 21
1998 1,711.88 630 613 1,099 31.59 35
1999 229.44 80 78 151 32.56 5
2000 324.61 107 104 221 33.54 7
2004 376.94 94 91 286 37.51 B
2008 1,120,161.38 190,427 185,361 934,800 41.50 22,525
2013 3,778.04 264 257 3,521 46.50 76
2014 1,901.52 95 92 1,810 47.50 38
2015 6,518.50 196 191 6,328 48.50 130
2016 686.73 7 7 680 49.50 14
2,342,956.47 957,160 931,693 1,411,264 48,149
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..29.3 2.06
ÆgynettEkwing IX-122 r 3
AVISTA CORPORATION
ACCOUNT 359 ROADS AND TRAILS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5){6)(7)
SURVIVOR CURVE..IOWA 70-R4
NET SALVAGE PERCENT..0
1926 14,129.99 13,395 13,564 566 3.64 155193011,923.00 11,124 11,264 659 4.69 141
1952 95.21 77 78 17 13,15 1
1953 97.00 78 79 18 13.76 11960114.00 84 85 29 18.39 219725,902.51 3,579 3,624 2,279 27.56 83
1984 94,111.68 42,834 43,375 50,737 38.14 1,330
1985 788,011.99 348,191 352,586 435,426 39.07 11,145
1986 848,667.02 363,594 368,183 480,484 40.01 12,009
1988 33,911.38 13,613 13,785 20,126 41.90 480
1990 5,257.70 1,967 1,992 3,266 43.81 75
1992 251.05 87 88 163 45.74 41993495.95 165 167 329 46.71 719955,464.55 1,666 1,687 3,778 48.66 78
1996 4,170.97 1,213 1,228 2,943 49.64 59
1998 1,797.17 472 478 1,319 51.60 2620017,567.17 1,669 1,690 5,877 54.56 108
2002 3,941.06 814 824 3,117 55.55 56
2003 934.96 180 182 753 56.54 13200B45,401.63 5,500 5,570 39,832 61.52 647
2012 45,252.45 2,902 2,939 42,313 65.51 646201377,612.62 3,881 3,930 73,683 66.50 1,10820142,016.43 72 73 1,943 67.50 29
2015 14,918.92 320 324 14,595 68.50 213
2016 86,261.78 616 624 85,638 69.50 1,232
2,098,308.19 818,093 828,419 1,269,889 29,648
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..42.8 1.41
A_aËÑÑËËfig IX-123 a e 3
AVISTA CORPORATION
ACCOUNT 360.4 LAND -EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC,BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 75-R4
NET SALVAGE PERCENT..0
2009 58,251.77 5,818 5,631 52,621 67.51 779
2010 1,728,577.28 149,574 144,772 1,583,805 68.51 23,1182011146,825.34 10,748 10,403 136,422 69.51 1,963201210,014.86 600 581 9,434 70.51 134
2013 216,129.28 10,087 9,763 206,366 71.50 2,8862014112,219.88 3,740 3,620 108,600 72.50 1,4982015219,366.26 4,387 4,246 215,120 73.50 2,927
2016 5,243.19 35 34 5,209 74.50 70
2,496,627.86 184,989 179,050 2,317,578 33,375
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..69.4 1.34
I
IX-124
D f 13
AVISTA CORPORATION
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-51.5
NET SALVAGE PERCENT..-10
1910 241.39 250 266
1912 198,919.47 204,188 218,811
1915 2,428.35 2,459 2,671
1916 1,094.00 1,103 1,203
1917 7,605.83 7,632 B,366
1919 435.00 432 478
1920 82.86 82 91
1925 9,102.51 8,791 .9,862 151 7.32 21
1926 13,523.33 12,996 14,579 297 7.58 39
1927 11,352.99 10,854 12,176 312 7.85 40
1929 15,158.53 14,345 16,093 581 8.38 69
1930 4,027.40 3,791 4,253 177 B.65 20
1931 6,874.64 6,438 7,222 340 B.92 38
1933 2,104.45 1,950 2,188 127 9.47 13
1934 2,578.87 2,375 2,664 173 9.76 18
1935 142.88 131 147 10 10.04 1
1936 5,794.72 5,277 5,920 454 10.33 44
1937 8,299.87 7,514 8,429 701 10.62 66
1939 41.00 37 42 3 11.21
1940 1,364.75 1,213 1,361 140 11.52 12
1941 303.88 268 301 33 11.82 3
1942 190.86 168 188 22 12.13 2
1943 2,166.01 1,888 2,118 265 12.45 21
1944 701.32 607 6B1 90 12.77 7
1945 2,256.84 1,941 2,177 306 13.09 23
1946 1,283.75 1,096 1,230 182 13.42 14
1947 148.59 126 141 22 13.76 2
1948 3,591.97 3,023 3,391 560 14.10 40
1949 9,318.97 7,784 8,732 1,519 14.44 105
1950 7,468.35 6,189 6,943 1,272 14.80 86
1951 10,118.06 8,320 9,334 1,796 15.15 119
1952 2,716.98 2,216 2,486 503 15.52 32
1953 2,684.07 2,171 2,436 516 15.89 32
1954 3,350.79 2,687 3,014 672 16.26 41
1955 14,229.88 11,309 12,687 2,966 16.65 178
1956 24,291.57 19,132 21,463 5,258 17.04 309
1957 14,281.30 11,146 12,504 3,205 17.43 184
1958 22,296.23 17,234 19,334 5,192 17.84 291
1959 97.00 74 83 24 18.25 1
1960 9,667.71 7,325 8,217 2,417 18.67 129
1961 1,872.98 1,404 1,575 485 19.10 25
1962 2,804.66 2,081 2,335 750 19.53 38
1963 6,595.47 4,839 5,429 1,826 19.98 91
I
IX-125 DAece
13
AVISTA CORPORATION
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-S1.5
NET SALVAGE PERCENT..-10
1965 8,936.62 6,408 7,189 2,641 20.89 126
1966 27,177.08 19,252 21,598 8,297 21.36 388
1967 12,958.15 9,066 10,171 4,083 21.84 187
1968 31,196.29 21,545 24,170 10,146 22.33 454
1969 15,033.07 10,244 11,492 5,044 22.83 221
1970 19,866.23 13,352 14,979 6,874 23.34 295
1971 25,174.41 16,680 18,712 8,980 23.86 376
1972 50,394.90 32,900 36,908 18,526 24.39 760
1973 49,819.98 32,032 35,935 18,867 24.93 757
1974 62,477.33 39,529 44,345 24,380 25.49 956
1975 333,399.46 207,512 232,794 133,945 26.05 5,142
1976 327,240.16 200,201 224,593 135,371 26.63 5,083
1977 52,431.48 31,519 35,359 22,316 27.21 820
197B 170,807.51 100,802 113,083 74,805 27.81 2,690
1979 179,663.51 104,019 116,692 80,938 28.42 2,848
1980 836,156.18 474,602 532,426 387,346 29.04 13,33B
1981 108,180.90 60,134 67,460 51,539 29.68 1,736
1982 594,364.98 323,305 362,695 291,106 30.33 9,598
1983 294,879,17 156,831 175,939 148,428 30.99 4,790
1984 5,550.01 2,884 3,235 2,870 31.66 91
1985 292,977.08 148,514 166,608 155,667 32.35 4,812
1986 81,575.73 40,320 45,232 44,501 33.04 1,347
1987 674,126.58 324,297 363,808 377,731 33.76 11,189
1988 152,970.90 71,569 80,289 87,979 34.48 2,552
1989 161,125.05 73,199 82,117 95,121 35.22 2,701
1990 2,373.40 1,046 1,173 1,438 35.97 40
1991 391,580.68 166,984 187,329 243,410 36.74 6,625
1992 254,037.64 104,698 117,454 161,987 37.52 4,317
1993 32,341.13 12,860 14,427 21,148 38.31 552
1994 85,660.45 32,791 36,786 57,440 39.12 1,468
1995 318,718.59 117,273 131,561 219,029 39.93 5,485
1996 146,507.43 51,679 57,975 103,183 40.76 2,531
1997 202,628.14 68,316 76,639 146,252 41.61 3,515
1998 124,341.49 39,984 44,856 91,920 42.46 2,165
1999 1,548,464.60 473,231 530,888 1,172,423 43.33 27,058
2000 238,435.76 69,024 77,434 184,845 44.21 4,181
2001 374,571.65 102,319 114,785 297,244 45.10 6,591
2002 516,723.50 132,624 148,782 419,614 46.00 9,122
2003 124,467.07 29,870 33,509 103,405 46.91 2,204
2004 103,046.28 22,973 25,772 87,579 47.84 1,831
2005 83,137.29 17,117 19,202 72,249 48.77 1,481
2006 147,708.14 27,865 31,260 131,219 49.71 2,640
2007 634,390.73 108,631 121,866 575,964 50.66 11,369
IX-126 Avista corporation
DecemBeBG¾2MS13
AVISTA CORPORATION
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIF2 DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 60-51.5
NET SALVAGE PERCENT..-10
2008 1,436,697.74 220,730 247,623 1,332,745 51.62 25,818
2009 1,808,377.10 246,006 275,979 1,713,236 52.58 32,583
2010 467,157.09 55,154 61,874 451,999 53.56 B,439
2011 3,127,736.50 313,086 351,232 3,089,278 54.54 56,642
2012 1,378,227.28 113,203 126,995 1,389,055 55.52 25,019
2013 547,493.58 35,032 39,300 562,943 56.51 9,962
2014 758,389.86 34,762 38,997 795,232 57.50 13,830
2015 289,703.67 7,967 8,938 309,736 58.50 5,295
2016 922,963.48 8,457 9,487 1,005,772 59.50 16,904
21,067,973.11 5,539,284 6,203,573 16,971,197 363,078
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..46.7 1.72
IX-127 DAece
$$13
AVISTA CORPORATION
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 42-Rl.5
NET SALVAGE PERCENT..-10
1923 788.30 867 867
1926 10,228.41 11,251 11,251
1937 8,410.83 8,893 8,552 700 1.63 429
1939 124.66 130 125 12 2.30 5
1940 183.87 190 183 19 2.60 7
1941 4,590.34 4,704 4,524 525 2.87 183
1942 2,460.29 2,506 2,410 296 3.11 95
1943 1,893.57 1,917 1,843 240 3,35 72
1944 25,260.06 25,424 24,449 3,337 3.57 935
1945 60,591.97 60,637 58,311 8,340 3.79 2,201
1946 1,797.02 1,788 1,719 258 4.02 64
1947 1,490.52 1,473 1,416 224 4.26 53
1948 4,616.17 4,534 4,360 718 4.50 160
1949 46,233.60 45,105 43,375 7,482 4.75 1,575
1950 3,170.47 3,071 2,953 535 5.01 107
1951 40,414.90 38,878 37,387 7,069 5.27 1,341
1952 15,335.41 14,644 14,082 2,787 5.54 503
1953 34,305.29 32,507 31,260 6,476 5.82 1,113
1954 3,836.22 3,607 3,469 751 6.10 123
1955 22,540.86 21,023 20,217 4,578 6.39 716
1956 81,756.16 75,628 72,727 17,205 6.68 2,576
1957 71,031.37 65,149 62,650 15,485 6.98 2,218
1958 54,812.98 49,843 47,931 12,363 7.28 1,698
1959 46,749.25 42,131 40,515 10,909 7.59 1,437
1960 140,228.47 125,237 120,433 33,818 7.90 4,281
1961 12,905.37 11,418 10,980 3,216 8.22 391
1962 14,159.87 12,405 11,929 3,647 8.55 427
1963 98,809.94 85,684 82,397 26,294 8.89 2,958
1964 20,657.12 17,729 17,049 5,674 9.23 615
1965 32,495.56 27,592 26,534 9,211 9.58 961
1966 46,950.60 39,411 37,899 13,747 9.95 1,382
1967 80,019.29 66,394 63,847 24,174 10.32 2,342
1968 429,096.42 351,645 338,156 133,850 10.71 12,498
1969 150,195.72 121,513 116,852 48,363 11.11 4,353
1970 244,854.87 195,528 188,028 81,312 11.51 7,064
1971 222,567.41 175,282 168,558 76,266 11.93 6,393
1972 437,506.98 339,518 326,495 154,763 12.37 12,511
1973 179,959.19 137,579 132,302 65,653 12.81 5,125
1974 460,264.27 346,328 333,043 173,248 13.27 13,056
1975 1,353,708.20 1,001,942 963,509 525,570 13.74 38,251
1976 1,466,331.02 1,066,863 1,025,940 587,024 14.22 41,282
1977 832,448.81 594,981 572,158 343,536 14.71 23,354
1978 1,880,205.27 1,318,742 1,268,157 800,069 15.22 52,567
IX-128 DAecesr 5r
3
AVISTA CORPORATION
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 42-R1.5
NET SALVAGE PERCENT..-10
1979 2,232,386.64 1,535,355 1,476,461 979,164 15.74 62,209
1980 3,613,486.74 2,435,064 2,341,659 1,633,176 16.27 100,380
1981 1,188,816.78 783,991 753,918 553,780 16.82 32,924
1982 3,057,573.84 1,972,358 1,896,701 1,466,630 17.37 84,435
1983 1,760,449.80 1,109,340 1,066,787 869,708 17.94 48,479
1984 174,175.18 107,110 103,001 88,592 18.52 4,784
1985 1,268,726.53 760,602 731,427 664,172 19.11 34,755
1986 1,454,239.48 848,957 816,392 783,271 19.71 39,740
1987 2,125,074.33 1,206,636 1,160,351 1,177,231 20.32 57,935
1988 738,478.04 407,130 391,513 420,813 20.95 20,087
1989 746,785.16 399,387 384,067 437,397 21.58 20,269
1990 936,690.47 485,248 466,635 563,725 22.22 25,370
1991 2,292,089.60 1,147,796 1,103,768 1,417,531 22.88 61,955
1992 1,263,412.21 610,824 587,394 802,359 23.54 34,085
1993 761,132.68 354,632 341,029 496,217 24.21 20,496
1994 1,278,850.78 573,076 551,094 855,642 24.89 34,377
1995 1,716,748.47 738,279 709,960 1,178,463 25.58 46,070
1996 1,086,032.27 447,140 429,9BB 764,647 26.28 29,096
1997 1,753,352.54 689,737 663,280 1,265,408 26.98 46,902
1998 3,361,601.70 1,259,014 1,210,720 2,487,042 27.70 89,785
1999 4,547,615.96 1,617,419 1,555,377 3,447,001 28.42 121,288
2000 2,907,496.72 979,271 941,708 2,256,538 29.14 77,438
2001 1,820,028.31 577,726 555,565 1,446,466 29.88 48,409
2002 1,508,192.38 449,509 432,267 1,226,745 30.62 40,064
2003 2,719,392.95 757,794 728,726 2,262,606 31.36 72,149
2004 3,645,506.67 943,326 907,142 3,102,915 32.12 96,604
2005 4,560,191.89 1,090,424 1,048,597 3,967,614 32.87 120,706
2006 3,937,910.25 862,225 829,151 3,502,550 33.64 104,119
2007 2,663,148.81 529,383 509,077 2,420,387 34.41 70,340
2008 5,230,836.58 934,322 898,483 4,855,437 35.18 138,017
2009 7,491,608.50 1,183,127 1,137,744 7,103,025 35.97 197,471
2010 4,922,754.80 676,879 650,915 4,764,115 36.75 129,636
2011 10,770,171.19 1,258,053 1,209,796 10,637,392 37.54 283,362
2012 5,057,486.34 484,780 466,185 5,097,050 38.34 132,943
2013 2,558,568.57 190,987 183,661 2,630,764 39.15 67,197
2014 11,266,458.42 604,907 581,704 11,811,400 39.95 295,655
2015 4,751,470.17 153,088 147,216 5,079,401 40.77 124,587
2016 4,675,224.30 50,193 48,267 5,094,480 41.59 122,493
126,490,152.95 37,766,780 36,318,568 102,820,600 3,384,033
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..30.4 2.68
IX-129
D ce
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713
AVISTA CORPORATION
ACCOUNT 363 STORAGE BATTERY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 15-L3
NET SALVAGE PERCENT..O
2015 2,597,845.27 259,785 214,597 2,383,248 13.50 176,537
2,597,845.27 259,785 214,597 2,383,248 176,537
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..13.5 6.80
GBDDBff FIETHÎng IX-130 Avista Corporation
learwater PR 02 Attachment 6 Decemlag3tdŒl&13
AVISTA CORPORATION
ACCOUNT 364 POLES,TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5){6)(7)
SURVIVOR CURVE..IOWA 65-R2.5
NET SALVAGE PERCENT..-60
1946 11,255.15 14,348 12,447 5,561 13.21 421
1947 62,697.09 79,326 68,817 31,498 13.60 2,316
1948 75,528.52 94,799 82,240 38,606 14.01 2,756
1949 215,659.01 268,452 232,888 112,166 14.43 7,773
1950 176,865.14 218,288 189,370 93,614 14,86 6,300
1951 229,617.10 280,912 243,69B 123,689 15.30 8,084
1952 242,386.78 293,788 254,868 132,951 15.76 B,436
1953 282,247.32 338,765 293,887 157,709 16.24 9,711
1954 289,245.64 343,749 298,210 164,583 16.72 9,843
1955 347,665.17 408,899 354,730 201,534 17.22 11,703
1956 477,376.78 555,460 481,875 281,928 17.73 15,901
1957 411,344.37 473,263 410,567 247,584 18.26 13,559
1958 343,650.9B 390,811 339,038 210,804 18.80 11,213
1959 368,232.18 413,781 358,965 230,206 19.35 11,897
1960 276,278.01 306,642 266,019 176,026 19.91 8,841
1961 645,460.16 707,342 613,636 419,100 20.48 20,464
1962 423,071.16 457,492 396,885 280,029 21.07 13,290
1963 425,548.17 453,886 393,757 287,120 21.67 13,250
1964 398,240.49 418,777 363,299 273,886 22.28 12,293
1965 603,985.15 625,912 542,993 423,383 22.90 18,488
1966 498,483.09 508,852 441,441 356,132 23.53 15,135
1967 647,504.14 650,768 564,557 471,450 24.17 19,506
1968 573,697.89 567,410 492,242 425,675 24.82 17,150
1969 812,357.99 790,262 685,571 614,202 25.48 24,105
1970 983,372.19 940,167 815,617 757,779 26.16 28,967
1971 1,323,346.50 1,243,056 1,078,380 1,038,974 26.84 38,710
1972 1,148,469.76 1,059,275 918,946 918,606 27.53 33,367
1973 1,939,013.99 1,755,506 1,522,943 1,579,479 28.22 55,970
1974 1,254,540.55 1,113,871 966,309 1,040,956 28.93 35,982
1975 2,087,096.95 1,816,609 1,575,951 1,763,404 29.64 59,494
1976 2,392,821.60 2,039,718 1,769,504 2,059,011 30.37 67,798
1977 2,735,677.51 2,282,824 1,980,404 2,396,680 31.10 77,064
1978 3,069,087.59 2,505,112 2,173,244 2,737,296 31.84 85,970
1979 4,142,014.69 3,304,466 2,866,702 3,760,522 32.59 115,389
1980 3,457,007.72 2,694,143 2,337,233 3,193,979 33.34 95,800
1981 4,149,666.23 3,156,269 2,738,138 3,901,328 34.10 114,408
1982 2,964,361.20 2,198,560 1,907,303 2,835,675 34.87 81,321
1983 3,345,269.07 2,416,836 2,096,662 3,255,769 35.65 91,326
1984 3,762,946,06 2,645,381 2,294,931 3,725,783 36.44 102,244
1985 4,719,408.59 3,226,037 2,798,663 4,752,391 37.23 127,650
1986 3,942,907.60 2,618,595 2,271,693 4,036,959 38.02 106,180
1987 2,946,808.38 1,89B,310 1,646,829 3,068,064 38.83 79,013
1988 2,845,972.78 1,776,570 1,541,217 3,012,339 39.64 75,992
ggggjng IX-131 DAece
be 3 3
AVISTA CORPORATION
ACCOUNT 3G4 POLES,TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R2.5
NET SALVAGE PERCENT..-60
1989 2,570,461.82 1,552,723 1,347,024 2,765,715 40.46 68,35719902,471,311.53 1,442,930 1,251,776 2,702,322 41.28 65,46319913,080,732.29 1,735,808 1,505,855 3,423,317 42.11 81,29519923,722,305.87 2,020,349 1,752,701 4,202,988 42.95 97,85819934,049,613.62 2,114,287 1,834,194 4,645,188 43.79 106,079
1994 4,873,419.21 2,442,402 2,118,841 5,678,630 44.64 127,209
1995 11,292,008.32 5,420,164 4,702,120 13,365,093 45.50 293,73B19968,031,500.38 3,685,109 3,196,919 9,653,482 46.36 208,22919977,114,196.90 3,113,628 2,701,146 8,681,569 47..22 183,85419987,351,861.06 3,058,374 2,653,212 9,109,766 48.10 189,39219997,217,459.80 2,847,952 2,470,666 9,077,270 48.97 185,364
2000 7,760,459.24 2,894,093 2,510,694 9,906,041 49.85 198,717
2001 6,361,165.70 2,232,820 1,937,024 8,240,841 50.74 162,41320024,445,834.66 1,463,142 1,269,310 5,844,025 51.63 113,19020035,926,475.58 1,819,191 1,578,191 7,904,170 52.53 150,47020046,826,562.35 1,944,205 1,686,644 9,235,856 53.43 172,85920056,064,713.44 1,592,836 1,381,823 8,321,719 54.33 153,17020068,015,409.50 1,925,622 1,670,523 11,154,132 55.24 201,921200710,342,637.59 2,253,040 1,954,566 14,593,654 56.15 259,905
2008 11,421,455.15 2,229,468 1,934,116 16,340,212 57.07 286,319
2009 17,600,208.18 3,037,092 2,634,749 25,525,584 57.99 440,172201014,545,821.25 2,180,477 1,891,615 21,381,699 58.91 362,955201115,838,189.96 2,011,577 1,745,091 23,596,013 59.84 394,31B
2012 18,796,816.07 1,957,275 1,697,982 28,376,924 60.77 466,956
2013 24,852,830.16 2,012,880 1,746,221 38,018,307 61.71 616,080
2014 25,350,980.83 1,472,791 1,277,681 39,283,888 62.64 627,137
2015 31,590,771.75 1,104,413 958,105 49,587,130 63.58 779,917201618,591,243.20 215,064 186,573 29,559,416 64.53 458,072
358,154,631.85 112,133,001 97,278,031 475,769,380 9,206,489
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..51.7 2.57
IX-132 Avista Corporation
--DecemtfdW big13
AVISTA CORPORATION
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-R3
NET SALVAGE PERCENT..-50
1940 37,707.66 50,669 42,226 14,335 6.25 2,294194159,912.92 80,103 66,755 23,114 6.52 3,545194295,367.85 126,840 105,705 37,347 6.80 5,492
1943 51,226.06 67,759 56,468 20,371 7.09 2,873
1944 83,092.35 109,308 91,094 33,545 7.38 4,545
1945 72,291.08 94,538 78,785 29,652 7.69 3,856
1946 157,582.47 204,858 170,723 65,651 8.00 8,206
1947 204,911.51 264,695 220,589 86,778 8.33 10,4181948252,405.56 323,899 269,928 108,680 8.67 12,5351949348,995.48 444,796 370,680 152,813 9.02 16,942
1950 203,800.03 257,910 214,935 90,765 9.38 9,676
1951 349,190.87 438,582 365,501 158,285 9.76 16,218
1952 369,669.83 460,699 383,933 170,572 10.15 16,805
1953 401,864.44 496,704 413,939 188,858 10.56 17,884
1954 3,368.99 4,129 3,441 1,612 10.98 147
1955 419,694.24 509,721 424,787 204,754 11.42 17,929
1956 710,001.12 854,312 711,959 353,043 11.87 29,742
1957 470,904.54 561,080 467,588 238,769 12.34 19,349
1958 389,051.76 458,791 382,343 201,235 12.83 15,6851959303,873.63 354,543 295,466 160,344 13.33 12,029
1960 243,687.97 281,156 234,307 131,225 13.85 9,475
1961 556,227.32 634,374 528,669 305,672 14.38 21,257
1962 295,276.71 332,705 277,267 165,648 14.93 11,095
1963 335,908.06 373,780 311,497 192,365 15.49 12,419
1964 273,188.11 300,030 250,036 159,746 16.07 9,941
1965 452,457.69 490,236 408,548 270,139 16.66 16,215
1966 363,677.26 388,500 323,765 221,751 17.27 12,840
1967 318,107.30 334,886 279,084 198,077 17.89 11,072
1968 321,281.78 333,090 277,587 204,336 18.53 11,027
1969 423,615.90 432,298 360,265 275,159 19.18 14,346
1970 801,789.11 804,992 670,857 531,827 19.84 26,806
1971 902,071,71 890,575 742,179 610,929 20.51 29,787
1972 775,032.42 751,971 626,671 535,878 21.19 25,289
1973 1,343,183.62 1,279,725 1,066,485 948,290 21.89 43,321
1974 1,177,435.34 1,100,896 917,454 848,699 22.60 37,553
1975 1,545,679.94 1,417,381 1,181,204 1,137,316 23.32 48,770
1976 1,605,323.25 .1,442,792 1,202,381 1,205,604 24.05 50,129
1977 1,462,482.92 1,287,343 1,072,834 1,120,890 24.79 45,215
1978 1,977,808.90 1,704,377 1,420,378 1,546,335 25.53 60,569
1979 2,045,290.64 1,723,658 1,436,446 1,631,490 26.29 62,057
1980 2,240,962.88 1,845,433 1,537,930 1,823,514 27.06 67,3BS
1981 2,208,014.93 1,775,244 1,479,436 1,832,586 27.84 65,826
1982 2,257,253.43 1,770,240 1,475,266 1,910,614 28.63 66,735
AÑËÑ IX-133
D ce
of
3
AVISTA CORPORATION
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 60-R3
NET SALVAGE PERCENT.,-50
1983 2,551,495.35 1,950,631 1,625,599 2,201,644 29.42 74,835
1984 2,834,809.86 2,109,B21 1,758,263 2,493,952 30.23 82,499
1995 3,659,471.82 2,649,476 2,207,996 3,281,212 31.04 105,7091986.4,061,447.66 2,857,228 2,3B1,130 3,711,041 31.86 116,48019872,320,208.22 1,584,134 1,320,171 2,160,141 32.69 66,080
19BB 151,608.52 100,328 83,610 143,803 33.53 4,289
1989 3,462,708.81 2,217,865 1,848,304 3,345,759 34.38,97,317
1990 3,069,434.40 1,900,732 1,584,014 3,020,138 35.23 85,726
1991 2,667,971.04 1,594,780 1,329,043 2,672,914 36.09 74,06219921,954,754.49 1,125,939 938,325 1,993,807 36.96 53,945
1993 2,541,042,96 1,407,725 1,173,157 2,638,407 37.84 69,725
1994 2,084,075.62 1,108,739 923,991 2,202,122 38.72 56,873
1995 8,590,440.11 4,378,934 3,649,275 9,236,385 39.61 233,183
1996 4,454,789.69 2,170,574 1,808,893 4,873,292 40,51 120,298
1997 3,887,681.23 1,806,780 1,505,718 4,325,804 41.41 104,463
1998 4,154,719.16 1,836,407 1,530,408 4,701,671 42.32 111,098
1999 4,940,311.74 2,069,966 1,725,049 5,685,419 43.24 131,485
2000 5,764,014.91 2,282,550 1,902,210 6,743,812 44.16 152,713
2001 3,910,946.10 1,458,802 1,215,723 4,650,696 45.08 103,16520022,665,284.96 931,517 776,299 3,221,628 46.02 70,005
2003 3,840,787.95 1,252,078 1,043,445 4,717,737 46.96 100,463
2004 3,628,397.36 1,097,608 914,714 4,527,882 47.90 94,528
2005 2,844,656.79 792,934 660,808 3,606,177 48.85 73,821
2006 4,221,683.79 1,076,529 897,148 5,435,378 49.80 109,144
2007 5,947,732.74 1,375,443 1,146,254 7,775,345 50.75 153,209
2008 8,225,583.77 1,704,793 1,420,725 10,917,651 51.71 211,132
2009 9,949,236.76 1,820,710 1,517,326 13,406,529 52.68 254,490
2010 11,354,358.78 1,805,343 1,504,520 15,527,018 53.64 289,467
2011 14,085,353.95 1,894,551 1,578,863 19,549,168 54.62 357,912
2012 10,915,499.13 1,203,434 1,002,907 15,370,342 55.59 276,495
2013 14,375,752.71 1,236,243 1,030,249 20,533,380 56.56 363,037
2014 10,034,360.52 617,113 514,284 14,537,257 57.54 252,646
2015 16,326,429.29 604,160 503,489 23,986,155 58.52 409,880
2016 16,425,206.19 201,291 167,750 24,470,060 59.51 411,192
230,812,925.86 82,084,776 68,407,051 277,812,338 6,256,668
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..44.4 2.71
ggggggggg IX-134 DAevce
b 713
AVISTA CORPORATION
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-52.5
NET SALVAGE PERCENT.,-30
1909 89,707.81 112,169 114,718 1,902 2.29 831
1910 95,034.66 118,459 121,151 2,394 2.47 969
1911 50,429.37 62,652 64,076 1,482 2.66 557
1912 7,787.97 9,643 9,862 262 2.85 92
1913 5,536.68 6,834 6,989 209 3.03 69
1914 1,857.17 2,285 2,337 77 3.22 24
1915 81,689.60 100,161 102,437 3,759 3.41 1,102
1916 7,034.30 8,596 8,791 354 3.60 98
1917 5,794.37 7,057 7,217 316 3.79 83
1918 842.38 1,023 1,046 49 3.97 12
1921 5,914.93 7,108 7,270 419 4.54 92
1923 1,002.96 1,197 1,224 80 4.92 16
1924 308.97 367 375 27 5.11 5
1926 4,300.19 5,079 5,194 396 5.49 72
1927 21,712.37 25,549 26,130 2,096 5.69 368
1928 52,045.99 61,018 62,404 5,256 5.89 892
1929 93,478.37 109,187 111,668 9,854 6.09 1,618
1930 44,992.85 52,359 53,549 4,942 6.29 786
1931 804.31 933 954 92 6.49 14
1934 3,755.24 4,302 4,400 .482 7,13 68
1936 14,634.43 16,G24 17,002 2,023 7.57 267
1937 7,074.38 8,001 8,183 1,014 7.80 130
1938 3,715.09 4,183 4,278 552 8.03 69
1939 13.78 15 15 3 8.27
1940 3,817.58 4,259 4,356 607 8.51 71
1941 2,928.46 3,251 3,325 482 8.76 55
1944 11.96 13 13 3 9.53
1945 3,386.89 3,683 3,767 636 9.81 65
1946 412.60 446 456 80 10.09 8
1947 7,835.09 8,425 8,616 1,570 10.37 151
1948 24,710.77 26,411 27,011 5,113 10.67 479
1949 15,900.55 16,891 17,275 3,396 10.97 310
1950 46,307.65 48,882 49,993 10,207 11.28 905
1951 22,772.61 23,881 24,424 5,180 11.60 447
1952 26,039.65 27,121 27,737 6,115 11.93 513
1953 42,480.57 43,931 44,929 10,296 12.27 839
1954 11,589.71 11,898 12,168 2,899 12.62 230
1955 27,880.55 28,410 29,056 7,189 12.97 554
1956 7,052.35 7,130 7,292 1,876 13.34 141
1957 2,407,23 2,414 2,469 660 13.72 48
1958 10,160.95 10,103 10,333 2,876 14.11 204
1959 3,135.02 3,090 3,160 916 14.51 63
1960 4,259.66 4,160 4,255 1,283 14.93 86
ieŸÑa _GÑNUfPg ix-135 DAeV rg (13
AVISTA CORPORATION
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 60-52.5
NET SALVAGE PERCENT..-30
1961 23,939.74 23,155 23,681 7,441 15.36 484
1962 31.00 30 31 9 15.80 1
1963 23,760.84 22,523 23,035 7,854 16.25 483
1964 22,033.95 20,667 21,137 7,507 16.71 449
1965 17,552.76 16,281 16,651 6,168 17.19 359
1966 23,578.70 21,615 22,106 8,546 17.69 483
1967 6,940.99 6,286 6,429 2,594 18.20 143
1971 39,813.08 34,168 34,944 16,813 20.39 925
1972 39,722.38 33,591 34,354 17,285 20.97 824
1973 135,043.94 112,414 114,968 60,589 21,58 2,808
1974 219,580.96 179,837 183,923 101,532 22.20 4,574
1975 247,724.26 199,505 204,038 118,004 22.83 5,169
1976 191,147.09 151,249 154,686 93,805 23.48 3,995
1977 352,397.75 273,725 279,944 178,173 24.15 7,378
1978 321,734.78 245,098 250,667 167,588 24.84 6,747
1979 384,678.78 287,212 293,738 206,344 25.54 8,079
1980 371,625.32 271,669 277,842 205,271 26.26 7,817
1981 359,772.75 257,238 263,083 204,622 27.00 7,579
1982 380,965.74 266,200 272,248 223,007 27.75 8,036
1983 387,409.45 264,241 270,245 233,387 28.52 8,183
1984 946,416.98 629,320 643,619 586,723 29.31 20,018
1985 635,309.74 411,440 420,789 405,114 30.11 13,454
1986 733,370.21 462,075 472,574 480,807 30.92 15,550
1987 590,428.27 361,389 369,600 397,957 31.75 12,534
1988 1,155,016.05 685,700 701,280 800,241 32.60 24,547
1989 734,598.21 422,415 432,013 522,965 33.46 15,630
1990 1,082,393.37 602,004 615,682 791,429 34.33 23,054
1991 1,143,303.38 614,092 628,045 858,249 35.21 24,375
1992 2,596,282.88 1,343,891 1,374,426 2,000,742 36.11 55,407
1993 2,503,065.96 1,246,277 1,274,594 1,979,392 37.02 53,468
1994 4,387,024.73 2,097,783 2,145,448 3,557,684 37.93 93,796
1995 3,774,256.34 1,728,719 1,767,998 3,138,535 38.86 80,765
1996 2,787,119.55 1,219,841 1,247,558 2,375,697 39.80 59,691
1997 3,823,948.76 1,595,734 1,631,992 3,339,141 40.74 81,962
1998 3,270,212.68 1,296,639 1,326,101 2,925,175 41.70 70,148
1999 2,913,597.94 1,094,639 1,119,511 2,668,166 42.66 62,545
2000 3,577,702.88 1,269,727 1,298,577 3,352,437 43.62 76,856
2001 2,544,478.24 849,548 868,851 2,438,971 44.59 54,698
2002 2,208,827.33 690,590 706,281 2,165,195 45.57 47,514
2003 2,557,807.89 745,399 762,336 2,562,814 46.55 55,055
2004 5,699,662.00 1,538,743 1,573,706 5,835,855 47.54 122,757
2005 2,994,445.83 744,183 761,092 3,131,688 48.53 64,531
2006 4,420,951.35 1,003,870 1,026,679 4,720,558 49.52 95,326
(WMAHHÑOU IX-136 De 3
AVISTA CORPORATION
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-52.5
NET SALVAGE PERCENT..-30
2007 3,988,544.96 820,129 838,764 4,346,344 50.51 86,049
2008 5,516,730.45 1,014,803 1,037,861 6,133,B89 51.51 119,082
2009 3,696,540,03 600,688 614,336 4,191,166 52.50 79,832
2010 2,997,523.17 422,138 431,730 3,465,050 53.50 64,767
2011 4,757,508.76 566,957 579,839 5,604,922 54.50 102,843
2012 2,987,990.07 291,329 297,948 3,586,439 55.50 64,621
2013 2,377,674.71 180,297 184,394 2,906,583 56.50 51,444
2014 4,170,791.60 225,936 231,069 5,190,960 57.50 90,278
2015 6,793,866.10 220,801 225,818 8,606,208 58.50 147,115
2016 4,972,304.54 53,845 55,069 6,408,927 59.50 107,713
103,751,707.24 30,736,845 31,435,235 103,441,985 2,225,244
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..46.5 2.14
pg IX-137 Avista corporationDecemBWBŸ¾Ûg13
AVISTA CORPORATION
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 35-51.5
NET SALVAGE PERCENT..-30
1973 637.37 661 741 88 7.06 121982403,759.18 371,169 415,911 108,976 10.25 10,632
1983 1,412,621.26 1,277,093 1,431,038 405,370 10.66 38,027
1984 2,019,379.07 1,793,374 2,009,554 615,639 11.09 55,513
1985 2,903,894.22 2,532,538 2,837,819 937,243 11.52 81,358
1986 2,244,530.45 1,919,125 2,150,463 767,427 11.98 64,059
1987 1,719,674,97 1,440,986 1,614,688 620,889 12.44 49,911
1989 2,041,622.97 1,636,445 1,833,708 820,402 13.42 61,133
1990 2,673,644.33 2,091,386 2,343,489 1,132,249 13.94 81,223
1991 2,964,432.02 2,259,422 2,531,781 1,321,981 14.48 91,297
1992 4,809,262.82 3,567,227 3,997,233 2,254,809 15.03 150,02119935,751,038.00 4,144,066 4,643,606 2,832,743 15.60 181,586
1994 7,095,508.68 4,954,666 5,551,919 3,672,242 16.20 226,682
1995 6,458,281.56 4,363,364 4,889,339 3,506,427 16.81 208,592
1996 5,337,252.91 3,479,136 3,898,523 3,039,906 17.45 174,207
1997 5,257,628.31 3,300,308 3,698,139 3,136,778 18.10 173,303
1998 4,461,901.96 2,688,113 3,012,148 2,7BS,325 18.78 148,473
1999 5,184,746.62 2,988,794 3,349,074 3,391,097 19.48 174,081
2000 3,722,948.11 2,045,168 2,291,700 2,548,133 20.21 126,08320012,573,065.90 1,342,778 1,504,641 1,840,345 20.95 87,845
2002 2,356,605.94 1,162,417 1,302,539 1,761,049 21.72 81,080
2003 3,448,123.82 1,599,647 1,792,474 2,690,087 22.51 119,506
2004 6,442,664.11 2,792,631 3,129,264 5,246,199 23.33 224,869
2005 5,010,563.63 2,017,368 2,260,549 4,253,184 24.16 176,042
2006 7,559,253.87 2,802,079 3,139,851 6,687,179 25.02 267,273
2007 8,965,133.02 3,030,215 3,395,488 8,259,185 25.90 318,887
2008 9,258,849.11 2,820,032 3,159,968 8,876,536 26.80 331,21420098,410,063.83 2,277,252 2,551,760 8,381,323 27.71 302,466
2010 6,922,487.17 1,635,251 1,832,370 7,166,863 28.64 250,240
2011 7,221,659.41 1,451,127 1,626,051 7,762,106 29.59 262,322
2012 5,558,797.19 918,769 1,029,520 6,196,916 30.55 202,845
2013 9,233,134.01 1,189,985 1,333,430 10,669,644 31.53 338,397
2014 9,846,356.32 910,611 1,020,379 11,779,884 32.51 362,346
2015 14,777,355,77 823,365 922,616 18,287,947 33.50 545,909201610,227,398.26 189,994 212,897 13,082,721 34.50 379,209
184,274,276.17 73,816,562 82,714,670 156,841,889 6,346,643
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..24.7 3.44
IX-138
ee 3
AVISTA CORPORATION
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 47-R2
NET SALVAGE PERCENT..-10
1947 27,281.90 26,869 30,010
1948 110,024.76 107,611 121,027
1949 48,672.66 47,275 53,540
1950 118,356.90 114,127 130,193
1951 105,675.60 101,182 116,104 139 6.09 23
1952 90,080.43 85,596 98,220 868 6.40 1361953108,137.27 101,995 117,037 1,914 6.70 2861954140,344.72 131,354 150,726 3,653 7.01 521
1955 191,191,49 177,511 203,690 6,621 7.33 903
1956 195,095.28 179,629 206,120 8,485 7.66 1,1081957187,983.16 171,629 196,940 9,841 7.99 1,2321958139,946.60 126,658 145,337 8,604 B.33 1,033
1959 169,473.45 151,993 174,409 12,012 8.68 1,384
1960 142,703.67 126,815 145,517 11,457 9.03 1,269
1961 140,686.88 123,804 142,062 12,694 9.40 1,350
1962 117,181.89 102,077 117,131 11,769 9.78 1,203
1963 99,680.70 85,923 98,595 11,054 10.17 1,087
1964 119,303.64 101,721 116,723 14,511 10.57 1,373
1965 123,708.44 104,260 119,636 16,443 10.99 1,496
1966 145,572.91 121,255 139,137 20,993 11.41 1,8401967296,695.57 244,079 280,075 46,290 11.85 3,9061968201,908.33 163,976 188,159 33,940 12.30 2,759
1969 251,240.93 201,277 230,961 45,404 12.77 3,556
1970 300,976.13 237,810 272,882 58,192 13.24 4,395
1971 710,937.86 553,577 635,217 146,815 13.73 10,693
1972 773,859.08 593,514 681,044 170,201 14.23 11,961
1973 1,221,954.03 922,597 1,058,660 285,489 14.74 19,36819741,321,004.24 981,005 1,125,682 327,423 15.27 21,442
1975 1,683,915.79 1,229,228 1,410,512 441,795 15.81 27,944
1976 1,907,446.97 1,367,832 1,569,557 528,635 16.36 32,313
1977 2,261,330.14 1,591,976 1,826,757 660,706 16.92 39,049
1978 2,689,203.09 1,856,696 2,130,518 827,605 17.50 47,29219793,097,136.66 2,095,588 2,404,641 1,002,209 18.09 55,401
1980 2,288,016.81 1,515,980 1,739,554 777,264 18.69 41,587
1981 2,857,221.43 1,852,325 2,125,502 1,017,442 19.30 52,717
1982 2,073,990.95 1,314,469 1,508,324 773,066 19.92 38,809
1983 3,358,861.45 2,078,480 2,385,010 1,309,738 20.56 63,703
1984 4,090,015.24 2,469,690 2,833,915 1,665,102 21.20 78,54319853,700,242.53 2,177,145 2,498,226 1,572,041 21.86 71,914
1986 3,387,691.92 1,940,927 2,227,171 1,499,290 22.52 66,576
1987 2,036,984.10 1,134,637 1,301,971 938,712 23.20 40,462
1988 1,381,504.69 747,214 857,412 662,243 23.89 27,721
1989 2,687,001.96 1,409,308 1,617,150 1,338,552 24.59 54,435
pg IX-139 Dc b 713
AVISTA CORPORATION
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 47-R2
NET SALVAGE PERCENT..-10
1990 2,658,353.83 1,350,712 1,549,912 1,374,277 25.29 54,341
1991 3,156,773.88 1,550,797 1,779,505 1,692,946 26.01 65,088
1992 3,769,747.50 1,787,486 2,051,101 2,095,621 26.74 78,370
1993 4,017,743.02 1,836,442 2,107,276 2,312,241 27.47 84,173
1994 4,633,719.38 2,036,645 2,337,005 2,760,086 28.22 97,806
1995 10,376,210.64 4,378,574 5,024,317 6,389,515 28.97 220,556
1996 4,535,202.69 1,833,106 2,103,449 2,885,274 29.73 97,049
1997 4,007,014.76 1,547,373 1,775,576 2,632,140 30.50 86,300
1998 3,708,933.09 1,364,580 1,565,825 2,514,001 31.28 80,371
1999 3,431,669.29 1,199,114 1,375,957 2,398,879 32.07 74,801
2000 3,083,468.52 1,019,715 1,170,100 2,221,715 32.87 67,59120012,793,498.56 871,521 1,000,051 2,072,797 33.67 61,562
2002 2,717,179.92 796,183 913,602 2,075,296 34.48 60,188
2003 3,706,559.09 1,014,982 1,164,669 2,912,546 35.30 82,50820044,962,205.77 1,263,571 1,449,920 4,008,506 36.12 110,977
2005 6,065,836.92 1,425,362 1,635,571 5,036,850 36.96 136,278
2006 9,993,623.71 2,151,767 2,469,105 8,523,881 37.80 225,499
2007 12,686,256.35 2,482,155 2,848,218 11,106,664 38.64 287,440
2008 9,775,900.24 1,715,934 1,968,996 8,784,494 39.50 222,392200912,010,700.80 1,866,559 2,141,835 11,069,936 40.36 274,280
2010 10,807,675.60 1,462,041 1,677,660 10,210,783 41.22 247,714
2011 16,105,481.85 1,847,073 2,119,476 15,596,554 42.10 370,464
2012 10,410,068.61 981,815 1,126,611 10,324,464 42.97 240,271
2013 7,911,537.53 581,427 667,175 8,035,516 43.86 183,208
2014 11,731,107.05 617,725 708,825 12,195,393 44.75 272,523
2015 18,213,106.62 575,388 660,245 19,374,172 45.65 424,407
2016 7,753,994.62 81,626 93,664 8,435,730 46.55 181,219
242,123,812.09 70,608,287 81,016,700 185,319,493 5,220,166
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..35.5 2.16
IX-140 AvistaCorporation13DecemBWStjeß
AVISTA CORPORATION
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC,BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2}(3)(4}(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R4
NET SALVAGE PERCENT..-40
1943 6,359.50 8,040 8,395 508 6.30 81
1944 21,959.17 27,617 28,838 1,905 6.61 288
1945 21,808.63 27,272 28,477 2,055 6.94 296
1946 34,176.26 42,481 44,359 3,488 7.29 478
1947 91,888.44 113,504 118,521 10,123 7.65 1,323
1948 67,241.88 82,509 86,156 7,983 8.03 994
1949 75,990.29 92,605 96,698 9,688 8.42 1,151
1950 51,516.51 62,314 65,068 7,055 8.84 798
1951 84,346.71 101,226 105,700 12,385 9.28 1,335
1952 137,145.19 163,203 170,416 21,587 9.75 2,214
1954 196,224,30 229,282 239,416 35,298 10.75 3,284
1955 230,164.69 266,211 277,977 44,254 11.30 3,916
195G 270,204.92 309,265 322,934 55,353 11.86 4,667
1957 244,780.23 277,053 289,298 53,394 12.45 4,289
1958 176,960.56 197,968 206,718 41,027 13.06 3,141
1959 262,383.14 289,968 302,784 64,552 13.69 4,715
1960 120,826.80 131,838 137,665 31,493 14.34 2,196
1961 229,404.48 247,051 257,970 63,196 15.00 4,213
1962 221,860.23 235,724 246,142 64,462 15.67 4,114
1963 222,700.27 233,308 243,620 68,160 16.36 4,166
1964 253,137.87 261,432 272,987 81,406 17.05 4,775
1965 253,255.20 257,682 269,071 85,486 17.76 4,813
1966 301,763,25 302,357 315,720 106,749 18.48 5,776
1967 285,751.39 281,885 294,344 105,708 19.20 5,506
1968 19,341.30 18,771 19,601 7,477 19.94 375
1969 148,439.36 141,665 147,926 59,889 20.69 2,895
1970 141,588.86 132,781 138,650 59,574 21.46 2,776
1971 214,363.00 197,471 206,199 93,909 22.23 4,224
1972 260,504.92 235,546 245,957 118,750 23.02 5,159
1973 274,997.49 243,968 254,751 130,245 23.81 5,470
1974 443,907.43 386,076 403,140 218,330 24.62 8,868
1975 524,481.30 446,894 466,646 267,628 25.44 10,520
1976 652,864.74 544,613 568,683 345,328 26.27 13,145
1977 786,288.55 641,516 669,869 430,935 27.12 15,890
1978 849,353.31 677,415 707,355 481,740 27.97 17,223
1979 923,816.04 719,693 751,502 541,840 28.83 18,794
1980 771,492.26 586,575 612,500 467,589 29.70 15,744
1981 785,321.36 582,203 607,935 491,515 30.58 16,073
1982 635,457.66 458,921 479,204 410,437 31.47 13,042
1983 804,845.55 565,645 590,645 536,139 32.37 16,5G3
1984 978,310.40 668,382 697,923 671,712 33.28 20,184
1985 1,022,161.09 678,091 708,061 722,965 34.20 21,139
1986 907,264.06 583,884 609,690 660,480 35.12 18,806
I gggggg IX-141 DAe
e
rg
13
AVISTA CORPORATION
ACCOUNT 369.1 OVERHEAD SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R4
NET SALVAGE PERCENT.,-40
1987 828,543.90 516,624 539,457 620,504 36.05 17,212
1988 903,471.87 545,054 569,144 695,717 36.99 18,808
1989 792,591.25 462,116 482,540 627,088 37.93 16,533
1990 946,520.53 532,503 556,038 769,091 38.88 19,781
1991 1,079,517.24 585,230 611,096 900,228 39.83 22,602
1992 1,351,283.37 704,619 735,761 1,156,036 40.79 28,341
1993 1,434,082.78 718,140 749,880 1,257,836 41.75 30,128
1994 1,645,925.32 789,843 824,752 1,479,543 42.72 34,633
1995 2,626,925.73 1,205,733 1,259,023 2,418,673 43.69 55,360
1996 1,676,715.70 734,549 767,014 1,580,388 44.66 35,387
1997 1,616,173.59 673,928 703,714 1,558,929 45.64 34,157
1998 1,446,464.00 572,623 597,932 1,427,118 46.62 30,612
1999 1,281,371.40 480,214 501,438 1,292,482 47.60 27,153
2000 1,530,388.49 541,249 565,171 1,577,373 48.58 32,470
2001 1,400,929.35 465,574 486,151 1,475,150 49.57 29,759
2002 1,624,094.74 505,110 527,435 1,746,298 50.56 34,539
2003 1,655,087.11 479,459 500,650 1,816,472 51.55 35,237
2004 1,140,676.59 306,119 319,649 1,277,298 52.54 24,311
2005 591,853.50 146,214 152,676 675,919 53.53 12,627
2006 957,403.87 215,906 225,448 1,114,917 54.53 20,446
2007 810,951.46 165,588 172,907 962,425 55.52 17,335
2008 750,977.49 137,162 143,224 908,144 56.52 16,068
2009 879,438.52 141,873 148,143 1,083,071 57.51 18,833
2010 975,489.35 136,364 142,391 1,223,294 58.51 20,907
2011 702,185.68 83,029 86,699 896,361 59.51 15,062
2012 5,135,185.91 496,634 518,584 6,670,676 60.51 110,241
2013 783,353.24 59,057 61,667 1,035,028 61.50 16,830
2014 265,023.69 14,270 14,901 356,132 62.50 5,698
2015 3,158,369.96 102,053 106,563 4,315,155 63.50 67,955
2016 1,653,495.61 17,802 18,589 2,296,305 64.50 35,602
56,651,139.83 25,286,544 26,404,148 52,907,448 1,180,046
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..44.8 2.08
O_WNÂÑÐRÑOU IX-142 DAe r 13
AVISTA CORPORATION
ACCOUNT 369.2 UNDERGROUND SERVICES -SPOKANE NETWORK
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R4
NET SALVAGE PERCENT..-40
1956 4,113.93 4,709 4,628 1,132 11.86 95
1957 5,598.31 6,336 6,226 1,612 12.45 129
1958 4,041.74 4,522 4,444 1,214 13.06 93
1959 5,983.63 6,613 6,499 1,878 13.69 137
1960 3,309.61 3,611 3,549 1,084 14.34 76
1961 5,222.56 5,624 5,527 1,785 15.00 119
1962 5,047.74 5,363 5,270 1,797 15.67 11519635,062.93 5,304 5,212 1,876 16.36 115
1964 5,750.73 5,939 5,836 2,215 17.05 130
1965 5,749.30 5,850 5,749 2,300 17.76 130
1966 6,846.16 6,860 6,741 2,844 18.48 15419676,478.93 6,391 6,280 2,791 19.20 145
1968 1,840.37 1,786 1,755 822 19.94 41
1969 3,362.37 3,209 3,153 1,554 20.69 7519713,576.87 3,295 3,238 1,770 22.23 80
1972 1,801.07 1,629 1,601 920 23.02 40
1973 6,303 .46 5,592 5,495 3,330 23.81 140
1974 10,336.0.4 8,989 8,834 5,636 24.62 229
1975 11,855.24 10,101 9,926 6,671 25.44 262197614,753.61 12,307 12,094 8,561 26.27 326
1977 17,764.72 14,494 14,243 10,628 27.12 392
1978 19,186.66 15,303 15,038 11,823 27.97 423
1979 20,866.00 16,256 15,975 13,237 28.83 459
1980 17,422.59 13,247 13,018 11,374 29.70 383
1981 17,733.02 13,146 12,919 11,907 30.58 389
1982 14,347.34 10,362 10,183 9,903 31.47 315
1983 18,171.03 12,771 12,550 12,889 32.37 398
1984 22,085.19 15,089 14,828 16,091 33.28 484
1985 23,073.73 15,307 15,042 17,261 34.20 505
1986 20,479.68 13,180 12,952 15,720 35.12 448
1987 18,700.69 11,660 11,458 14,723 36.05 408
1988 20,391.24 12,302 12,089 16,459 36.99 445198917,887.58 10,429 10,249 14,794 37.93 390
1990 21,360.49 12,017 11,809 18,096 38.88 465
1991 19,193.74 10,405 10,225 16,646 39,83 418
1992 30,492.28 15,900 15,625 27,064 40.79 663199332,359.59 16,205 15,925 29,378 41.75 704
1994 37,138.31 17,822 17,514 34,480 42.72 807
1995 59,270.66 27,205 26,734 56,245 43.69 1,287
1996 37,830.68 16,573 16,286 36,677 44.66 821
1997 36,464.33 15,205 14,942 36,108 45.64 791
1998 32,634.23 12,919 12,696 32,992 46.62 708
1999 28,908.87 10,834 10,647 29,825 47.60 627
ng IX-143 DAece stpr 0163
AVISTA CORPORATION
ACCOUNT 369.2 UNDERGROUND SERVICES -SPOKANE NETWORK
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R4
NET SALVAGE PERCENT..-40
2000 34,525.96 12,211 12,000 36,336 48,58 748200131,603.97 10,503 10,321 33,925 49.57 684200226,482.81 8,236 8,094 28,982 50.56 573
2003 37,335.56 10,816 10,629 41,641 51.55 808
2004 106,927.24 28,696 28,200 121,498 52.54 2,312
2005 206,025.91 50,897 50,017 238,419 53.53 4,454
2006 188,389.28 42,484 41,749 221,996 54.53 4,071
2007 303,519.03 61,976 60,904 364,023 55.52 6,557
2008 375,741.21 68,627 67,440 458,598 56.52 8,114
2009 342,370.18 55,232 54,277 425,041 57.51 7,391
2010 277,657.60 38,814 38,143 350,578 58.51 5,992
2011 175,415.55 20,742 20,383 225,199 59.51 3,7842012430,432.48 41,628 40,90B 561,697 60.51 9,283
2013 14,790.85 1,115 1,096 19,611 61.50 319
2014 560,636.11 30,187 29,664 755,227 62.50 12,084
2015 205,593.59 6,643 6,528 281,303 63.50 4,430
2016 288,562.09 3,107 3,053 400,933 64.50 6,216
4,306,806.67 934,575 918,410 5,111,119 93,181
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..54.9 2.16
IX-144 r of 13
AVISTA CORPORATION
ACCOUNT 369.3 UNDERGROUND SERVICES -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIF2 ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R4
NET SALVAGE PERCENT..-40
1968 114,138.73 110,774 123,410 36,384 19.94 1,825
1969 191,443.71 182,707 203,548 64,473 20.69 3,116
1970 202,973.01 190,346 212,058 72,104 21.46 3,3601971276,763.90 254,955 284,037 103,432 22.23 4,6531972336,651.38 304,397 339,119 132,193 23.02 5,743
1973 360,532.41 319,852 356,337 148,408 23.81 6,233
1974 591,811.10 514,711 573,423 255,113 24.62 10,3621975487,703.44 415,556 462,958 219,827 25.44 B,641
1976 845,545.98 705,346 785,803 397,961 26.27 15,149
1977 1,018,755.02 831,180 925,991 500,266 27.12 18,446
1978 1,100,939.09 878,072 978,232 563,083 27.97 20,13219791,197,568.75 932,959 1,039,379 637,217 28.83 22,10319801,000,939.79 761,027 847,836 553,480 29.70 18,636
1981 1,018,003.41 754,703 840,790 584,415 30.58 19,111
1982 824,015.49 595,096 662,977 490,645 31.47 15,591
1983 1,045,050.94 734,462 818,240 644,831 32.37 19,921
1984 1,222,373.24 835,125 930,386 780,937 33.28 23,466
1985 1,327,545.74 880,681 981,138 877,426 34.20 25,656
1986 1,178,485.49 758,433 844,946 804,934 35.12 22,920
1987 1,018,364.91 634,983 707,414 718,297 36.05 19,925
1988 1,173,951.76 708,231 789,017 854,515 36.99 23,101
1989 990,663.05 577,600 643,486 743,442 37.93 19,600
1990 1,225,824.47 689,637 768,302 947,852 38.BB 24,379
1991 1,399,999.18 758,970 845,544 1,114,455 39.83 27,980
1992 1,756,680.32 916,010 1,020,497 1,438,855 40.79 35,275
1993 1,864,472.23 933,664 1,040,165 1,570,096 41.75 37,607
1994 2,139,937.94 1,026,909 1,144,046 1,851,867 42.72 43,349
1995 3,416,106.55 1,567,959 1,746,812 3,035,737 43.69 69,484
1996 2,180,555.47 955,275 1,064,241 1,988,537 44.66 44,526
1997 2,102,050.03 876,534 976,518 1,966,352 45.64 43,08419981,881,386.49 744,800 829,758 1,804,183 46.62 38,700
1999 1,666,765.94 624,647 695,899 1,637,573 47.60 34,403
2000 1,990,803.14 704,083 784,396 2,002,728 48.58 41,225
2001 1,822,454.97 605,660 674,746 1,876,691 49.57 37,859
2002 2,112,854.00 657,119 732,075 2,225,921 50.56 44,025
2003 2,148,453.97 622,381 693,375 2,314,461 51.55 44,897
2004 3,146,865.89 844,512 940,844 3,464,768 52.54 65,94520053,400,203.91 840,000 935,817 3,824,468 53.53 71,445
2006 4,505,173.05 1,015,971 1,131,860 5,175,382 54.53 94,90920074,312,960.68 880,663 981,118 5,057,027 55.52 91,085
2008 3,898,557.13 712,048 793,270 4,664,710 56.52 82,532
2009 3,924,264.55 633,070 705,283 4,788,687 57.51 83,267
2010 3,822,784.31 534,387 595,343 4,756,555 58.51 81,295
figpppgggping IX-145 Aevce
2 3
AVISTA CORPORATION
ACCOUNT 369.3 UNDERGROUND SERVICES -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R4
NET SALVAGE PERCENT..-40
2011 2,640,249.41 312,194 347,805 3,348,544 59.51 56,26920123,498,320.28 338,330 376,923 4,520,725 60.51 74,71020133,053,727.74 230,221 256,482 4,018,737 61.50 65,34520145,291,186.29 284,899 317,397 7,090,264 62.50 113,44420155,628,178.41 181,858 202,602 7,676,848 63.50 120,89520163,760,493.87 40,485 45,103 5,219,589 64.50 80,924
96,115,530.56 31,413,482 34,996,746 99,564,997 1,976,548
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..50.4 2,06
a6-WWMUKWP IX-146 AviestaCorporatio
3
AVISTA CORPORATION
ACCOUNT 370.1 METERS -IDAHO STANDARD
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 18-LO.5
NET SALVAGE PERCENT..-2
1939 1.73 2 2
1940 58.13 59 59
1941 64.26 66 66
1942 21.49 22 22
1943 2.59 3 3
1946 77.04 74 49 30 1.09 28
1947 2,924.74 2,778 1,850 1,133 1.24 914
1948 9,422.97 8,896 5,925 3,686 1.34 2,751
1949 4,136.62 3,889 2,590 1,629 1.41 1,155
1950 7,352.17 6,866 4,573 2,926 1.52 1,925
1951 20,164.70 18,694 12,450 8,118 1.64 4,950
1952 16,030.36 14,761 9,831 6,520 1.75 3,726
1953 20,861.26 19,068 12,699 8,579 1.87 4,588
1954 21,787.18 19,766 13,164 9,059 1.99 4,552
1955 35,072.64 31,581 21,033 14,741 2.11 6,986
1956 21,428.41 19,137 12,745 9,112 2.24 4,068
1957 17,232.46 15,263 10,165 7,412 2.37 3,127
1958 12,546.77 11,020 7,339 5,459 2.50 2,184
1959 30,390.48 26,469 17,629 13,369 2.63 5,083
1960 30,432.39 26,282 17,504 13,537 2.76 4,905
1961 29,146.84 24,940 16,610 13,120 2.90 4,524
1962 31,261.89 26,520 17,663 14,224 3.03 4,694
1963 28,516.59 23,980 15,971 13,116 3.16 4,151
1964 24,250.10 20,214 13,463 11,272 3.29 3,426
1965 27,603.55 22,822 15,200 12,956 3.41 3,799
1966 36,133,79 29,629 19,733 17,123 3.53 4,851
1967 29,237.86 23,792 15,846 13,977 3.64 3,840
1968 32,928.26 26,608 17,721 15,866 3.74 4,242
1969 44,718.39 35,882 23,898 21,715 3.84 5,655
1970 35,296.02 28,121 18,729 17,273 3.94 4,384
1971 59,695.33 47,189 31,428 29,461 4.05 7,274
1972 70,477.68 55,313 36,839 35,048 4.15 B,445
1973 65,402.65 50,922 33,914 32,797 4.26 7,699
1974 88,905.06 68,617 45,699 44,984 4.38 10,270
1975 95,630.57 73,212 48,760 48,783 4.49 10,865
1976 123,678.80 93,773 62,453 63,699 4.62 13,788
1977 151,420.16 113,691 75,719 78,730 4.75 16,575
1978 165,314.78 122,812 81,794 86,827 4.89 17,756
1979 170,209.47 125,002 83,252 90,362 5.04 17,929
1980 115,165.13 83,533 55,634 61,834 5.20 11,891
1981 163,134.78 116,848 77,822 88,575 5.36 16,525
1982 366,131.51 258,722 172,310 201,144 5.53 36,373
1983 307,222.78 214,133 142,614 170,753 5.70 29,957
IX-147
D 7 7S3
AVISTA CORPORATION
ACCOUNT 370.1 METERS -IDAHO STANDARD
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 18-LO.5
NET SALVAGE PERCENT..-2
1984 252,714.82 173,422 115,500 142,269 5.89 24,154
1985 361,439.57 244,140 162,599 206,069 6.08 33,893
1986 207,532.48 137,948 91,874 119,809 6.27 19,108
1987 138,051.44 90,120 60,020 80,792 6.48 12,468
1988 121,389.03 77,798 51,814 72,003 6.69 10,763
1989 146,024.74 91,767 61,117 87,828 6.91 12,710
1990 193,644.50 119,168 79,367 118,150 7.14 16,548
1991 211,179.65 127,209 84,722 130,681 7.37 17,731
1992 217,641.40 128,140 B5,342 136,652 7.61 17,957
1993 254,761.74 146,385 97,493 162,364 7.86 20,657
1994 237,688.41 133,074 88,628 153,814 8.12 18,943
1995 368,093.71 200,658 133,640 241,816 8.38 28,856
1996 291,468.94 154,429 102,851 194,447 8.65 22,479
1997 307,686.68 157,965 105,206 208,634 8.94 23,337
1998 365,950.86 181,865 121,123 252,147 9.23 27,318
1999 255,999.85 122,873 81,834 179,286 9.53 18,813
2000 305,043.02 141,225 94,057 217,087 9.83 22,084
2001 206,716.74 91,954 61,242 149,609 10.15 14,740
2002 209,357.69 89,215 59,418 154,127 10.48 14,707
2003 276,399.50 112,458 74,89B 207,029 10.82 19,134
2004 266,280.49 103,058 68,637 202,969 11.17 1B,171
2005 248,369.88 91,060 60,646 192,691 11.53 16,712
2006 176,026.69 60,847 40,525 139,022 11.90 11,683
2007 244,474.31 79,103 52,683 196,681 12.29 16,003
8,375,426.52 4,966,852 3,308,006 5,234,929 758,824
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..6.9 9.06
IX-148 Ae
e 5 3
AVISTA CORPORATION
ACCOUNT 370.2 METERS -IDAHO AMR
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2}(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 15-52.5
NET SALVAGE PERCENT..-2
2008 11,203,843.20 6,071,997 4,044,054 7,383,866 7.03 1,050,3372009393,822.61 192,012 127,883 273,816 7.83 34,9702010277,396.73 119,026 79,273 203,672 8.69 23,43820111,070,930.41 393,246 261,909 830,440 9.60 86,5042012277,537.82 84,171 56,059 227,030 10.54 21,540201316,792.74 3,974 2,647 14,482 11.52 1,2572014138,509.26 23,547 15,683 125,596 12.50 10,0482015652,392.77 66,544 44,319 621,122 13.50 46,0092016162,845.23 5,536 3,687 162,415 14.50 11,201
14,194,070.77 6,960,053 4,635,514 9,842,438 1,285,304
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..7.7 9.06
IX-149 Avistacorporation713
--Decemb@PSì?WV6
AVISTA CORPORATION
ACCOUNT 370.3 METERS -WASHINGTON STANDARD
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 35-50
NET SALVAGE PERCENT..-2
1954 8,163.53 7,668 7,794 533 2.77 192
1955 28,503.89 26,457 26,890 2,184 3.15 693195619,158.82 17,577 17,865 1,677 3.52 476
1957 7,7Gl.25 7,034 7,149 767 3.90 197
1958 10,105.96 9,048 9,196 1,112 4.28 260
1959 29,469.40 26,057 26,484 3,575 4.66 767
1960 30,151.52 26,317 26,748 4,007 5.05 793
1961 22,958.86 19,778 20,102 3,316 5.44 610
1962 22,827.25 19,412 19,730 3,554 5.82 611
1963 19,681.83 16,513 16,784 3,291 6.21 530
1964 8,632.48 7,142 7,259 1,546 6.61 23419658,862.94 7,232 7,350 1,690 7.00 241
1966 24,495.65 19,703 20,026 4,960 7.40 670
1967 24,975.08 19,797 20,121 5,354 7.80 686
1968 12,956.40 10,119 10,285 2,931 8.20 357
1969 32,063.64 24,660 25,064 7,641 8.61 887
1970 13,472.35 10,204 10,371 3,371 9.01 374
1971 44,223.70 32,968 33,508 11,600 9.42 1,231
1972 48,183.55 35,344 35,923 13,224 9.83 1,345
1973 58,799.84 42,411 43,106 16,870 10.25 1,646
1974 62,198.50 44,101 44,823 18,619 10.67 1,745
1975 65,127.93 45,381 46,124 20,306 11.09 1,831
1976 107,081.49 73,304 74,505 34,718 11.51 3,016
1977 140,456.35 94,392 95,938 47,327 11.94 3,964
1978 143,259,57 94,480 96,028 50,097 12.37 4,050
1979 156,695.87 101,332 102,992 56,838 12.81 4,437
1981 135,186.81 83,956 85,331 52,560 13.69 3,839
1982 259,606.61 157,820 160,405 104,394 14.14 7,383
1983 288,860.16 171,815 174,630 120,007 14.59 8,225
1984 128,027.13 74,435 75,654 54,934 15.05 3,650
1985 401,511.78 228,058 231,794 177,748 15.51 11,460
1986 196,319.31 108,876 110,660 89,586 15.97 5,610198774,796.29 40,457 41,120 35,172 16.44 2,139
1988 93,720.70 49,382 50,191 45,404 16.92 2,683
1989 86,314.55 44,272 44,997 43,044 17.40 2,474
1990 227,192.53 113,287 115,143 116,593 17.89 6,517
1991 120,383.19 58,308 59,263 63,528 18.38 3,456
1992 157,106.01 73,805 75,014 85,234 18.88 4,515
1993 128,388.41 58,406 59,363 71,593 19.39 3,692
1994 92,440.10 40,679 41,345 52,944 19.90 2,661
1995 279,308.42 118,599 120,542 164,353 20.43 8,045
1996 327,580.51 134,034 136,230 197,902 20.96 9,442
1997 405,095.93 159,494 162,107 251,091 21.49 11,684
IX-150
D 3 13
AVISTA CORPORATION
ACCOUNT 370.3 METERS -WASHINGTON STANDARD
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 35-50
NET SALVAGE PERCENT..-2
1998 434,001.22 163,920 166,605 276,076 22.04 12,5261999265,206.93 95,839 97,409 173,102 22.60 7,6592000421,248.12 145,354 147,735 281,938 23.16 12,1732001199,169.50 65,356 66,427 136,726 23.74 5,7592002189,479.38 58,920 59,885 133,384 24.33 5,4822003367,859.26 107,954 109,723 265,493 24.93 10,6502004427,351.45 117,693 119,621 316,277 25.55 12,379
2005 816,225.89 210,044 213,485 619,065 26.17 23,65620061,408,434.53 335,749 341,250 1,095,353 26,82 40,84120071,538,764.13 337,231 342,756 1,226,783 27.48 44,643200810,043,685.13 2,002,094 2,034,894 8,209,665 28.16 291,53620091,138,555.12 203,731 207,069 954,257 28.86 33,065
2010 1,025,427.78 162,267 164,925 881,011 29.57 29,794
2011 1,490,576.93 203,291 206,621 1,313,767 30.32 43,3302012497,788.20 56,720 57,649 450,095 31.09 14,4772013636,823.70 57,720 58,666 590,894 31.89 18,5292014896,822.35 59,587 60,563 854,196 32.72 26,1062015798,060.93 32,797 33,335 780,687 33.59 23,24220161,020,547.07 14,573 14,812 1,026,147 34.51 29,735
28,168,133.71 6,984,954 7,099,384 21,632,113 814,900
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..26.5 2.89
IX-151 vce
3
AVISTA CORPORATION
ACCOUNT 371.01 ELECTRIC VEHICLE CHARGING STATION -RESIDENTIAL
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 10-51
NET SALVAGE PERCENT,.0
2016 128,020.13 6,401 2,017 126,003 9.50 13,263
128,020.13 6,401 2,017 126,003 13,263
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.5 10.36
IX-152 Aece
bS 713
AVISTA CORPORATION
ACCOUNT 371,02 ELECTRIC VEHICLE CHARGING STATION -MULTI-UNIT DWELLINGS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 10-51
NET SALVAGE PERCENT..0
2016 91,097.62 4,555 1,512 89,585 9.50 9,430
91,097.62 4,555 1,512 89,585 9,430
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.5 10.35
IX-153
o 8 713
AVISTA CORPORATION
ACCOUNT 373.1 STREET LIGHTING AND SIGNAL SYSTEMS -MERCURY VAPOR
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 37-R2.5
NET SALVAGE PERCENT..-20
1967 18,988.06 19,897 22,786
1968 59,402.51 61,766 71,283
1969 36,722.65 37,874 44,067
1970 56,025.80 57,310 67,231
1971 121,118.00 122,793 145,342
1972 109,857.02 110,344 131,828
1973 58,302.60 57,975 69,9G3
1974 195,384.64 192,195 234,462
1975 99,432.21 96,713 119,319
1976 149,586.82 143,700 179,504
1977 171,640.82 162,715 205,969
1978 101,863.18 95,212 122,236
1979 114,162.08 105,116 136,994
1980 142,531.24 129,109 171,037
1981 154,897.07 137,850 185,876
1982 73,097.79 63,868 87,717
1983 104,144.76 89,204 124,974
1984 49,203.33 41,267 59,044
1995 43,139.52 35,384 51,767
1986 21,077.66 16,878 25,293
1987 24,592.35 19,206 29,511
198B 62,866.68 47,812 73,670 1,770 13.55 131
1989 38,162.22 28,220 43,482 2,313 14.20 163
1990 45,587.42 32,720 50,416 4,289 14.87 288
1991 35,393 .61 24,622 37,938 4,534 15.55 292
1992 81,394.09 54,776 84,400 13,273 16.25 817
1993 252,424.66 164,062 252,790 50,120 16.96 2,955
1994 241,769.52 151,413 233,300 56,823 17.69 3,212
1995 274,273.81 165,186 254,522 74,607 18.43 4,048
1996 203,441.74 117,512 181,065 63,065 19.19 3,286
1997 236,225.20 130,549 201,153 82,317 19.96 4,124
1998 155,552.73 82,031 126,395 60,268 20.74 2,906
1999 146,350,18 73,429 113,141 62,479 21.53 2,902
2000 230,273.75 109,487 168,700 107,628 22.34 4,818
2001 126,370.08 56,722 87,398 64,246 23.16 2,774
2002 304,181.79 128,348 197,762 167,256 23.99 6,972
2003 179,303.68 70,772 109,047 106,117 24.83 4,274
2004 40,604,09 14,921 22,990 25,735 25.67 1,003
ÑMViggggging IX-154 DAvcesCor383r
3
AVISTA CORPORATION
ACCOUNT 373.1 STREET LIGHTING AND SIGNAL SYSTEMS -MERCURY VAPOR
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 37-R2.5
NET SALVAGE PERCENT..-20
2006 20,396.56 6,351 9,786 14,690 27.40 536
2009 311.48 70 108 266 30.07 92014128.29 10 15 139 34.65 4
4,580,181.69 3,255,389 4,534,281 961,937 45,514
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..21.1 0.99
IX-155 DAe
e 3
AVISTA CORPORATION
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS -UNDERGROUND CONDUCTOR
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRDAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 37-R2.5
NET SALVAGE PERCENT..-20
1964 68.13 73 82
1965 27,697.69 29,447 33,2371966241,81 255 290
1967 19,646.49 20,587 23,576
1968 29,443.68 30,615 35,332
1969 17,560.68 18,111 21,073
1970 26,349.00 26,953 31,619
1971 56,659.88 57,444 67,992
1972 47,131.91 47,341 56,558
1973 27,016.25 26,864 32,420
1974 89,702.82 88,239 107,643
1975 41,838.11 40,694 50,206
1976 67,756.69 65,090 81,308
1977 77,390.07 73,366 92,868
1978 45,813.13 42,822 54,976
1979 51,228.45 47,169 61,474
1980 63,802.51 57,794 76,563
1981 69,191.54 61,577 83,030
1982 32,649.35 28,527 39,179198346,506.93 39,835 54,840 968 10.59 91198421,951.83 18,411 25,346 996 11.14 89198519,261.63 15,799 21,750 1,364 11.71 116
1986 9,419.35 7,543 10,384 919 12.31 75
1987 10,989.74 8,583 11,816 1,372 12,92 106198828,073.84 21,351 29,393 4,296 13.55 317198917,049.14 12,607 17,356 3,103 14.20 219
1990 20,372.07 14,622 20,130 4,316 14.87 290199115,815.12 11,002 15,146 3,832 15.55 246199235,391.82 23,818 32,790 9,680 16.25 596
1993 112,769.83 73,294 100,902 34,422 16.96 2,030
1994 108,004.94 67,640 93,118 36,488 17.69 2,063
1995 122,542.17 73,803 101,603 45,448 18.43 2,466199690,883.67 52,496 72,270 36,790 19.19 1,917
1997 105,537.52 58,325 80,294 46,351 19.96 2,322
1998 69,515.64 36,659 50,467 32,952 20.74 1,589
1999 65,407.66 32,817 45,178 33,311 21.53 1,5472000102,934.16 48,941 67,376 56,145 22.34 2,513200156,491.31 25,357 34,908 32,882 23.16 1,4202002135,964.37 57,369 78,979 84,178 23.99 3,509200374,602.65 29,446 40,538 48,985 24.83 1,973
2004 117,204.78 43,069 59,292 81,354 25.67 3,169200589,506.40 30,393 41,841 65,567 26.53 2,471
2006 145,393.20 45,268 62,319 112,153 27.40 4,093
IX-156
ee f 13
AVISTA CORPORATION
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS -UNDERGROUND CONDUCTOR
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 37-R2.5
NET SALVAGE PERCENT..-20
2007 105,692.61 29,892 41,152 85,679 28.28 3,0302008111,754.86 28,379 39,069 95,037 29.17 3,2582009100,086.89 22,496 30,970 89,134 30.07 2,964
2010 50,128.19 9,803 13,495 46,659 30.97 1,507201125,750.72 4,276 5,887 25,014 31.88 785201246,550.45 6,341 8,729 47,132 32.80 1,4372013122,062.31 12,985 17,876 128,599 33,72 3,814
2014 198,132.19 15,100 20,788 216,971 34.65 6,262
2015 338,382.15 15,475 21,304 384,755 35.59 10,8112016120,932.29 1,843 2,537 142,582 36.53 3,903
3,632,250.62 1,758,006 2,319,269 2,039,432 72,998
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..27.9 2.01
RUKWP IX-157 Aece
3
AVISTA CORPORATION
ACCOUNT 373.3 STREET LIGHTING AND SIGNAL SYSTEMS -DECORATIVE AND METAL
STANDARDS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC,BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 37-R2.5
NET SALVAGE PERCENT..-20
1964 73.64 79 88
1965 45,918.08 48,817 55,102
1966 424.45 448 509
1967 33,775.05 35,392 40,530
1968 50,972.31 53,000 61,167
1969 30,296.06 31,246 36,355
1970 18,258.53 18,677 21,910
1971 89,068.45 90,300 106,882
1972 87,383.26 87,771 104,860
1973 43,725.48 43,480 52,471
1974 152,890.91 150,395 183,469
1975 76,972.34 74,867 92,367
1976 115,223.16 110,689 138,268
1977 131,944.58 124,989 157,131 1,082 7.77 139
1978 78,229.71 73,122 91,926 1,950 8.18 238
1979 87,647.91 80,703 101,457 3,720 8.61 432
1980 109,456.05 99,149 124,646 6,701 9.07 7391981119,057.90 105,955 133,202 9,667 9.56 1,011
1982 56,312.43 49,202 61,855 5,720 10.06 569
1983 80,501.25 68,952 86,684 9,918 10.59 937
1984 38,115.17 31,967 40,188 5,550 11.14 498
1985 33,540.33 27,510 34,584 5,664 11.71 484
1986 16,436.40 13,162 16,547 3,177 12.31 258
1987 19,228.08 15,017 18,879 4,195 12.92 325
1988 49,234.41 37,445 47,074 12,007 13.55 886
1989 7,247.30 5,359 6,737 1,960 14.20 138
1990 35,840.26 25,724 32,339 10,669 14.87 717
1991 27,851.37 19,376 24,359 9,063 15.55 583
1992 64,120.94 43,152 54,249 22,696 16.25 1,397
1993 199,120.89 129,417 162,698 76,247 16,96 4,496
1994 190,876.14 119,540 150,281 78,770 17.69 4,453
1995 216,788.45 130,565 164,141 96,005 18.43 5,209
1996 160,906.93 92,943 116,844 76,244 19.19 3,973
1997 186,987.82 103,338 129,912 94,473 19.96 4,733
1998 123,244.51 64,993 81,707 66,186 20.74 3,191
1999 116,038.89 58,220 73,192 66,055 21.53 3,068
2000 182,714.10 86,874 109,215 110,042 22.34 4,926
2001 100,348.82 45,043 56,626 63,793 23.16 2,754
2002 241,567.70 101,928 128,140 161,741 23.99 6,742
2003 142,509.65 56,249 70,714 100,298 24.83 4,039
2004 551,261.31 202,569 254,662 406,852 25.67 15,849
RPMBMWND ix-158 Aece
3
AVISTA CORPORATION
ACCOUNT 373.3 STREET LIGHTING AND SIGNAL SYSTEMS -DECORATIVE AND METAL
STANDARDS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRDAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 37-R2.5
NET SALVAGE PERCENT..-20
2005 545,725.03 185,309 232,963 421,907 26.53 15,9032006584,439.34 181,966 228,760 472,567 27.40 17,2472007752,261.42 212,752 267,463 635,251 28.28 22,4632008652,555.70 165,713 208,328 574,739 29.17 19,7032009406,211.77 91,300 114,779 372,675 30.07 12,394
2010 445,974.02 87,216 109,644 425,525 30.97 13,7402011355,029.89 58,955 74,116 351,920 31.88 11,0392012556,241.10 75,767 95,251 572,238 32.80 17,4462013509,280.42 54,177 68,109 543,028 33.72 16,104
2014 507,482.27 38,676 48,622 560,357 34.65 16,1722015804,911.67 36,810 46,276 919,618 35.59 25,8392016968,798.90 14,764 18,561 1,143,998 36.53 31,317
11,200,922.55 3,961,029 4,936,839 8,504,268 292,151
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..29.1 2.61
a630WEUMPO IX-159
o ce
28
3
AVISTA CORPORATION
ACCOUNT 373.4 STREET LIGHTING AND SIGNAL SYSTEMS -HIGH PRESSURE SODIUM VAPOR
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 37-R2.5
NET SALVAGE PERCENT..-20
1985 86,557.41 70,995 82,143 21,726 11.71 1,8551986338,172.56 270,795 313,318 92,489 12.31 7,5131987211,831.97 165,435 191,414 62,784 12.92 4,859
1988 207,037.78 157,460 182,186 66,259 13.55 4,8901989122,627.39 90,679 104,918 42,235 14.20 2,9741990238,386.37 171,098 197,966 88,098 14.87 5,925
1991 185,969.53 129,375 149,691 73,472 15.55 4,725
1992 361,567.99 243,325 281,535 152,347 16.25 9,3751993527,929.79 343,125 397,007 236,509 16.96 13,9451994550,836.39 344,971 399,142 261,862 17.69 14,803
1995 509,022.83 306,568 354,709 256,118 18.43 13,897
1996 470,055.17 271,513 314,149 249,917 19.19 13,0231997606,300.96 335,071 387,688 339,873 19.96 17,028
1998 530,935,58 279,990 323,957 313,166 20.74 15,100
1999 515,405.78 258,596 299,204 319,283 21.53 14,830
2000 586,727.68 278,968 322,775 381,298 22.34 17,0682001544,269.34 244,301 282,664 370,459 23.16 15,9962002589,592.66 248,775 287,841 419,670 23.99 17,494
2003 622,689.06 245,778 284,373 462,854 24.83 18,6412004652,737.17 239,857 277,522 505,763 25.67 19,702
2005 667,009.49 226,492 262,058 538,353 26.53 20,2922006819,352.66 255,107 295,167 688,056 27.40 25,1122007910,808.87 257,591 298,041 794,930 28.28 28,109
2008 797,730.90 202,579 234,390 722,887 29.17 24,782
2009 1,072,337.66 241,019 278,867 1,007,938 30.07 33,520
2010 1,536,858.65 300,554 347,750 1,496,480 30.97 48,320
2011 3,009,800.93 499,796 578,280 3,033,481 31.88 95,15320121,206,786.17 164,379 190,192 1,257,951 32.80 38,35220131,609,111.39 171,177 198,057 1,732,877 33.72 51,390
2014 1,214,109.84 92,530 107,060 1,349,872 34.65 38,95720153,740,099.87 171,042 197,901 4,290,219 35.59 120,546
2016 2,044,133.63 31,153 36,045 2,416,915 36.53 66,162
27,086,793.47 7,310,094 8,458,010 24,046,142 824,338
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..29.2 3.04
IX-160 (7 13
AVISTA CORPORATION
ACCOUNT 373.5 STREET LIGHTING AND SIGNAL SYSTEMS -LED
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 37-R2.5
NET SALVAGE PERCENT..-20
2015 4,650,662.63 212,684 389,854 5,190,941 35.59 145,85420164,550,866.56 69,355 127,129 5,333,910 36.53 146,015
9,201,529.19 282,039 516,983 10,524,852 291,869
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..36.1 3.17
IX-161 DAe
e
BCg
13
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R2.5
NET SALVAGE PERCENT..-5
1933 655.76 654 689194135.34 34 371949129.89 120 136
1961 8,583.57 7,268 9,013
1964 282.82 233 289 8 10.85 11970170,154.78 129,852 161,219 17,444 13.66 1,277197125,419.42 19,116 23,734 2,956 14.19 208197214,012.98 10,379 12,886 1,828 14.73 12419733,992.47 2,910 3,613 579 15.29 381974285,109.80 204,347 253,710 45,655 15.87 2,877197516,498.26 11,620 14,427 2,896 16.46 17619763,834.20 2,651 3,291 735 17.07 431978128,715.75 85,632 106,318 28,834 18.32 1,574197928,471.42 18,553 23,035 6,860 18.97 362198010,135.84 6,464 8,025 2,618 19.63 133198184,507.70 52,707 65,439 23,294 20.30 1,147198366,741.28 39,692 49,280 20,798 21,68 95919841,186.05 688 854 391 22.39 17198545,548.12 25,721 31,934 15,892 23.11 688198665,979.55 36,247 45,003 24,276 23.84 1,0181987213,040.B2 113,725 141,197 82,496 24.58 3,35619891,191.21 598 742 509 26.09 20199045,485.68 22,103 27,442 20,318 26.86 756199241,222.24 18,681 23,194 20,089 28.42 70719936,636.72 2,896 3,596 3,373 29.22 1151994100,602.47 42,211 52,408 53,225 30.02 1,773199512,987.81 5,226 6,488 7,149 30.84 232199612,267.88 4,725 5,866 7,015 31.66 22219975,881.01 2,163 2,686 3,489 32.49 1071998196,526.00 68,798 85,417 120,935 33.33 3,6281999105,536.56 35,061 43,530 67,283 34.18 1,968200091,893.13 28,888 35,866 60,622 35.03 1,73120013,281.26 972 1,207 2,238 35.89 6220043,678.04 887 1,101 2,761 38.52 72200560,713.46 13,502 16,764 46,985 39.41 1,192200680,503.56 16,399 20,360 64,169 40.30 1,592200739,886.61 7,371 9,152 32,729 41.20 794200830,443.89 5,044 6,262 25,704 42.11 61020091,224,801.10 179,531 222,899 1,063,142 43.02 24,7132010195,686.86 24,944 30,970 174,501 43.93 3,97220112,133,021.07 230,238 285,856 1,953,816 44.86 43,5542012151,925.57 13,464 16,716 142,806 45.78 3,1192013586,801.65 40,542 50,336 565,806 46.71 12,113
ggg .fi IX-162
D f 13
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R2.5
NET SALVAGE PERCENT.,-5
2014 180,592.76 8,912 11,065 178,557 47.65 3,747
2015 244,567.53 7,242 8,991 247,805 48.59 5,100
2016 1,062,378.95 10,486 13,019 1,102,479 49.53 22,259
7,791,548.84 1,559,497 1,936,062 6,245,064 148,156
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..42.2 1.90
EmmitBoing IX-163 Aece
3
AVISTA CORPORATION
ACCOUNT 391,1 OFFICE FURNITURE AND EQUIPMENT -COMPUTER HARDWARE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..5-SQUARE
NET SALVAGE PERCENT..0
2012 5,482,560.29 4,934,304 4,440,348 1,042,212 0.50 1,042,2122013459,071.48 321,350 289,181 169,890 1.50 113,26020141,179,198.71 589,599 530,576 648,623 2.50 259,449
2015 1,009,877.74 302,963 272,634 737,244 3.50 210,641
2016 251,756.89 25,176 22,656 229,101 4.50 50,911
8,382,465.11 6,173,392 5,555,395 2,827,070 1,676,473
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..1.7 20.00
IX-164
oc 3
AVISTA CORPORATION
ACCOUNT 392.2 TRANSPORTATION EQUIPMENT -LIGHT TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5}(6)(7)
SURVIVOR CURVE..IOWA 13-51.5
NET SALVAGE PERCENT..O
1979 11,389.45 11,389 11,389
1981 22,550.09 22,550 22,550
1982 554.01 554 554
1983 2,267.01 2,267 2,267
1989 11,936.15 11,936 11,936
1990 37,790.24 37,790 37,790
1991 15,915.01 15,744 15,109 806 0.14 806
1992 39,491.42 38,307 36,761 2,730 0.39 2,730
1993 57,282.55 54,418 52,221 5,062 0.65 5,062
1994 969.22 901 865 104 0.91 104
1995 13,835.71 12,601 12,092 1,744 1.16 1,503
1996 87.00 78 75 12 1.41 9
1997 24,237.34 21,124 20,271 3,966 1.67 2,375
1998 1,539.15 1,309 1,256 283 1.94 146
1999 31,513.43 26,132 25,077 6,436 2.22 2,899
2000 44,075.19 35,531 34,097 9,978 2.52 3,960
2001 77,095.33 60,312 57,878 19,217 2.83 6,790
2003 4,099.83 2,983 2,863 1,237 3.54 349
2005 5,296.48 3,516 3,374 1,922 4.37 440
2006 222,476.90 139,G47 134,010 88,467 4.84 18,278
2007 24,381.02 14,328 13,750 10,631 5.36 1,983
2008 542,762.64 295,181 283,266 259,497 5.93 43,760
2009 330,730.90 164,092 157,469 173,262 6.55 26,452
2010 511,773.91 226,757 217,604 294,170 7.24 40,631
2011 381,951.09 147,490 141,537 240,414 7.98 30,127
2012 480,920.20 156,116 149,814 331,106 8.78 37,711
2013 1,339,805.94 345,255 331,319 1,008,487 9.65 104,506
2014 922,727.78 173,187 166,197 756,531 10.56 71,641
2015 506,914.74 58,103 55,758 451,157 11.51 39,197
2016 1,409,229.24 54,199 52,011 1,357,219 12.50 108,578
7,075,598.97 2,133,797 2,051,160 5,024,439 550,037
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.1 7.77
IX-165 Avces r
2 3
AVISTA CORPORATION
ACCOUNT 392.3 TRANSPORTATION EQUIPMENT -MEDIDM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 16-L2.5
NET SALVAGE PERCENT..0
1965 1,609.38 1,609 1,609
1966 14,273.31 14,273 14,273
1984 78,046.60 67,218 78,047
1985 51,683.83 44,060 51,684
1986 73,028.80 61,572 73,029
1987 55,692.14 46,398 55,692
1989 12,685.92 10,283 12,655 31 3.03 10
1990 3,630.78 2,900 3,569 62 3.22 19
1991 62,252.73 48,907 60,190 2,063 3.43 601
1992 41,018.74 31,662 38,967 2,052 3.65 562
1993 60,200.46 45,639 56,168 4,032 3.87 1,042
1994 54,580.94 40,560 49,918 4,663 4.11 1,135
1995 43,722.21 31,835 39,1B0 4,542 4.35 1,044
1996 18,060.48 12,879 15,850 2,210 4.59 481
1997 84,406.40 58,979 72,586 11,820 4.82 2,452
1998 76,089.88 52,122 64,147 11,943 5.04 2,370
2000 13,004.84 8,591 10,573 2,432 5.43 448
2001 1,546.90 1,005 1,237 310 5.61 55
2002 139,095.85 88,587 109,025 30,071 5,81 5,176
2003 313,258.86 194,809 239,753 73,506 6.05 12,150
2004 105,882.69 63,860 78,593 27,290 6.35 4,298
2006 218,719.47 120,296 148,050 70,669 7.20 9,815
2007 407,331.59 210,028 258,484 148,848 7.75 19,206
2008 500,775.67 237,868 292,747 208,029 8.40 24,765
2009 727,805.27 312,505 384,603 343,202 9.13 37,591
2010 4,010,828.62 1,524,115 1,875,744 2,135,085 9.92 215,230
2011 729,886.33 238,585 293,629 436,257 10.77 40,507
2012 547,485.74 148,850 183,191 364,295 11.65 31,270
2013 2,462,411.52 526,340 647,773 1,814,639 12.58 144,248
2014 1,597,320.72 246,594 303,486 1,293,835 13.53 95,627
2015 2,709,115.72 252,273 310,475 2,398,641 14.51 165,310
2016 2,498,618.28 78,082 96,096 2,402,522 15.50 155,001
17,714,070.67 4,823,284 5,921,023 11,793,048 970,413
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..12.2 5.48
IX-166
ece 3
AVISTA CORPORATION
ACCOUNT 392.4 TRANSPORTATION EQUIPMENT -HEAVY TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 18-R3
NET SALVAGE PERCENT..0
1996 1,965.99 1,680 1,541 425 2.62 16220008,918.00 6,738 6,179 2,739 4.40 62220135,097,472.12 960,007 880,413 4,217,059 14.61 288,6422014803,925.63 108,980 99,945 703,981 15.56 45,2432015737,653.53 60,244 55,249 682,405 16.53 41,28320161,061,044.31 28,882 26,488 1,034,557 17.51 59,084
7,710,979.58 1,166,531 1,069,815 6,641,165 435,036
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..15.3 5.64
IX-167 DAe
13
AVISTA CORPORATION
ACCOUNT 392.5 TRANSPORTATION EQUIPMENT -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 15-L2
NET SALVAGE PERCENT..0
1949 261.37 261 261
1952 13.00 13 13
1962 6,968.11 6,968 6,968
1963 13,792.85 13,793 13,793
1969 5,085.15 5,085 5,085
1972 800.09 800 800
1975 652.70 641 653
1978 4,721.10 4,482 4,721
1979 3,914.17 3,671 3,914
1982 681.59 615 682
1983 19,630,67 17,471 19,383 248 1.65 150
1986 658.15 560 621 37 2.23 17
1987 976.54 818 908 69 2.43 28
1988 9,559.85 7,884 8,747 813 2.63 309
1989 634.95 515 571 64 2.84 23
1990 4,600.92 3,662 4,063 538 3.06 176
1991 6,812.43 5,323 5,906 906 3.28 276
1994 29,437.84 21,607 23,972 5,466 3.99 1,370
1995 7,005.61 5,030 5,581 1,425 4.23 337
1996 22,748.05 15,954 17,700 5,048 4.48 1,127
1997 9,872.66 6,753 7,492 2,381 4.74 502
1998 96,310.35 64,271 71,305 25,005 4.99 5,011
2001 8,966.62 5,547 6,154 2,813 5.72 492
2002 3,040,16 1,832 2,033 1,007 5.96 169
2004 21,604.28 12,286 13,631 7,973 6.47 1,232
2005 36,056.91 19,807 21,975 14,082 6.76 2,083
2006 189,380.15 99,741 110,657 78,723 7.10 11,088
2007 255,297.43 127,649 141,620 113,677 7.50 15,157
2008 89,006.02 41,714 46,280 42,726 7.97 5,361
2009 1,037,545.12 446,840 495,746 541,799 8.54 63,443
2010 265,053.85 102,311 113,509 151,545 9.21 16,454
2011 319,839.69 107,466 119,228 200,612 9.96 20,142
2012 840,079.12 235,785 261,591 578,488 10.79 53,613
2013 629,038.05 140,483 155,858 473,180 11.65 40,616
2014 601,481.15 97,843 108,552 492,929 12.56 39,246
2015 800,261.32 78,962 87,604 712,657 13.52 52,711
2016 801,903.93 26,727 29,652 772,252 14.50 53,259
6,143,691.95 1,731,170 1,917,229 4,226,463 384,392
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..11.0 6.26
EWARREMUi Ñ IX-168 S T
3
AVISTA CORPORATION
ACCOUNT 393 STORES EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..25-SQUARE
NET SALVAGE PERCENT..0
1992 1,256.95 1,232 1,230 27 0.50 27199442,840.13 38,556 38,499 4,341 2.50 1,73619954,430.22 3,810 3,804 626 3.50 17920041,000.00 500 499 501 12.50 40200620,365.23 B,553 8,540 11,825 14.50 8162007180,227.08 68,486 68,385 111,842 15.50 7,216200877,674.33 26,409 26,370 51,304 16.50 3,109200955,664.99 16,699 16,674 38,991 17.50 2,22820106,918.15 1,799 1,796 5,122 18.50 27720114,951.93 1,089 1,087 3,865 19.50 19820155,177.44 311 311 4,866 23.50 207
400,506.45 167,444 167,195 233,311 16,033
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..14.6 4.00
IX-169
D ce 3
AVISTA CORPORATION
ACCOUNT 394 TOOLS,SHOP AND GARAGE EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..20-SQUARE
NET SALVAGE PERCENT..0
1997 106,504.09 103,841 103,276 3,228 0.50 3,2281998175,454.89 162,296 161,412 14,043 1.50 9,3621999194,706.32 170,368 169,440 25,266 2.50 10,1062000389,759.72 321,552 319,801 69,959 3.50 19,988200184,502.30 65,489 65,132 19,370 4.50 4,304200217,431.56 12,638 12,569 4,863 5.50 8842003113,615.96 76,691 76,274 37,342 6.50 5,745200469,562.35 43,476 43,239 26,323 7.50 3,5102005172,185.82 99,007 98,468 73,718 8,50 8,6732006363,914.03 191,055 190,015 173,899 9.50 18,3052007343,127.81 162,986 162,099 181,029 10.50 17,2412008106,854,20 45,413 45,166 61,688 11.50 5,3642009101,946.64 38,230 38,022 63,925 12.50 5,114201038,716.37 12,583 12,514 26,202 13.50 1,9412011121,620.41 33,446 33,264 88,356 14.50 6,094201296,266.95 21,660 21,542 74,725 15.50 4,821201310,976.58 1,921 1,911 9,066 16.50 5492014186,059.91 23,257 23,130 162,930 17.50 9,3102015857,732.96 64,330 63,979 793,754 18.50 42,9062016120,511.57 3,013 2,997 117,515 19.50 6,026
3,671,450.44 1,653,252 1,644,250 2,027,200 183,471
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..11.0 5.00
pg IX-170
D
c f 13
AVISTA CORPORATION
ACCOUNT 394.1 TOOLS,SHOP AND GARAGE EQUIPMENT -ELECTRIC VEHICLE CHARGER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 10-52.5
NET SALVAGE PERCENT..0
2015 51,258.01 7,689 5,318 45,940 8.50 5,405
51,258.01 7,689 5,318 45,940 5,405
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..8.5 10.54
IX-171 DAO
e 3
AVISTA CORPORATION
ACCOUNT 395 LABORATORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2002 333.13 322 322 11 0.50 112003101,594.00 91,435 91,406 10,188 1.50 6,792200443,804.13 36,503 36,492 7,312 2.50 2,9252005109,389.04 83,865 83,839 25,550 3.50 7,300200735,970.89 22,781 22,774 13,197 5.50 2,399200814,532.23 8,235 8,232 6,300 6.50 969200978,185.98 39,093 39,081 39,105 7.50 5,214201029,068.35 12,596 12,592 16,476 8.50 1,9382014101,438.94 16,907 16,901 84,538 12.50 6,7632016106,571.59 3,552 3,551 103,021 14.50 7,105
620,888.28 315,289 315,190 305,698 41,416
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..7.4 6.67
IX-'172 13
AVISTA CORPORATION
ACCOUNT 396.3 POWER OPERATED EQUIPMENT -MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIF2 ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 15-L2
NET SALVAGE PERCENT..O
1983 16,727.50 14,887 12,927 3,800 1.65 2,303198521,906.06 18,942 16,448 5,458 2.03 2,689198689,867.15 76,507 66,433 23,434 2.23 10,50919872,104.00 1,763 1,531 573 2.43 23619911,765.16 1,379 1,197 568 3.28 1731992113,349.04 86,825 75,393 37,956 3.51 10,814199373,072.19 54,853 47,631 25,441 3.74 6,8021994207,699.32 152,451 132,378 75,321 3.99 18,877199550,753.96 36,441 31,643 19,111 4.23 4,518199641,595.96 29,172 25,331 16,265 4.48 3,6311997331,489.46 226,739 196,884 134,605 4.74 28,3981999114,069.10 74,297 64,514 49,555 5.23 9,475200025,359.90 16,095 13,976 11,384 5.48 2,0772005101,167.86 55,575 48,257 52,911 6.76 7,8272007234,484.94 117,242 101,805 132,680 7.50 17,69120091,394,305.11 600,485 521,419 872,886 8.54 102,21120101,835,129.39 708,360 615,090 1,220,039 9.21 132,469201195,020.67 31,927 27,723 67,298 9.96 6,757
2012 1,341,071.02 376,398 326,838 1,014,233 10.79 93,997
6,090,937.79 2,680,338 2,327,418 3,763,519 461,454
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..8.2 7.58
IX-173 AO 13
AVISTA CORPORATION
ACCOUNT 396.4 POWER OPERATED EQUIPMENT -HEAVY TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 22-51
NET SALVAGE PERCENT..0
1977 84,471.67 79,826 84,472
1979 1,146.08 1,053 1,146
1981 7,579.03 6,766 7,579
1982 69,493.09 61,091 69,493
1984 167,281.33 142,341 167,281
1985 278,255.23 232,722 278,255
1986 327,971.47 269,383 324,526 3,445 3.93 877
1987 296,664.85 239,219 288,187 8,478 4.26 1,990
1988 153,169.88 121,144 145,942 7,228 4.60 1,571
1989 100,742.97 78,076 94,058 6,685 4.95 1,351
1992 43,283.01 31,361 37,781 5,502 6.06 908
1993 275,773.43 194,922 234,823 40,950 6.45 6,3491995512,220.88 342,957 413,161 99,060 7.27 13,626
1996 819,681.21 532,793 641,856 177,825 7.70 23,094
1997 199,198.92 125,406 151,077 48,122 8.15 5,905
1998 35,621.76 21,681 26,119 9,503 8.61 1,104
1999 687,432.55 403,083 485,594 201,839 9.10 22,180
2000 78,631.82 44,320 53,392 25,240 9.60 2,629
2003 903,247.95 442,185 532,701 370,547 11.23 32,996
2004 211,215.90 97,736 117,743 93,473 11.82 7,908
2005 192,766.92 83,767 100,914 91,853 12.44 7,384
2006 1,064,089.54 430,956 519,173 544,917 13.09 41,628
2007 428,295.47 160,221 193,018 235,277 13.77 17,086
2008 2,267,771.40 774,126 932,590 1,335,181 14.49 92,145
2009 2,240,828.20 688,539 829,483 1,411,345 15.24 92,608
2010 9,081,630.87 2,468,569 2,973,887 6,107,744 16.02 381,257
2012 2,609,304.67 508,814 612,969 1,996,335 17.71 112,724
23,137,770.10 8,583,057 10,317,220 12,820,550 867,320
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..14.8 3.75
PMEREWËÜ IX-174 Ae 1r
3
AVISTA CORPORATION
ACCOUNT 396.5 POWER OPERATED EQUIPMENT -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMB2R 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 15-50
NET SALVAGE PERCENT..0
1977 1,183.27 1,183 1,18319794,537.47 4,537 4,537
1985 20,951.31 20,951 20,951
1997 19,337.70 19,093 11,850 7,488 0.19 7,488199120,822.87 18,505 11,485 9,338 1.67 5,592
2000 8,039.70 5,199 3,227 4,813 5.30 9082002219,410.16 128,866 79,9B0 139,430 6.19 22,5252005139,965.43 69,049 42,855 97,110 7.60 12,778200635,595.45 16,398 10,177 25,418 8.09 3,142200782,720.23 35,294 21,905 60,815 8.60 7,0722008274,599.64 107,459 66,GS4 207,906 9.13 22,772200984,268.93 29,888 18,550 65,719 9.68 6,7892010772,882.42 244,231 151,582 621,300 10.26 60,5562011532,588.16 146,994 91,232 441,356 10.86 40,6412012181,604.12 42,495 26,375 155,229 11.49 13,5102013145,162.20 27,388 16,998 128,164 12.17 10,5312014167,960.67 23,627 14,664 153,297 12.89 11,893201590,557.77 8,030 4,984 85,574 13.67 6,2602016230,457.18 7,220 4,481 225,976 14.53 15,552
3,032,644.68 956,407 603,710 2,428,935 248,009
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.8 8.18
IX-175 Ae
e
BCgg
13
AVISTA CORPORATION
ACCOUNT 397 COMMUNICATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUALRELATEDTOORIGINALCOSTASOFDECEMBER31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
FULLY ACCRUED
NET SALVAGE PERCENT..0
1965 165.92 166 16619666,778.47 6,778 6,778196819,037.06 19,037 19,0371971446.28 446 44619724,863.62 4,864 4,864197322,870.44 22,870 22,8701974181.81 182 18219754,839.32 4,839 4,839197613,051.69 13,052 13,052197758,296.64 58,297 58,297197827,969.13 27,969 27,96919795,670.77 5,671 5,671198050,659.17 50,659 50,659198130,639.24 30,639 30,G3919823,208.35 3,208 3,2081983137,649.16 137,649 137,64919842,129,980.64 2,129,981 2,129,9811985657,070.31 657,070 657,0701996250,611.45 250,611 250,611
1987 228,667,06 228,667 228,667198833,179.98 33,180 33,1801989220,582.69 220,583 220,583199083,908.24 83,908 83,90B
1991 279,333.37 279,333 279,3331992270,013.07 270,013 270,0131993636,554.80 636,555 636,5551994936,460.43 936,460 936,4601995867,872.86 867,873 867,8731996203,657.48 203,657 203,6571997521,404.06 521,404 521,404
1998 3,278,255.65 3,278,256 3,278,256
1999 2,140,665.48 2,140,665 2,140,66520001,433,881.74 1,433,882 1,433,8822001379,804.12 379,804 379,804
14,938,230.50 14,938,228 14,938,230
IX--176 713
AVISTA CORPORATION
ACCOUNT 397 COMMUNICATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIF2ACCRUAL(1)(2)(3)(4)(5)(6)(7)
AMORTIZED
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2002 446,901.02 432,006 430,682 16,219 0.50 16,21920032,001,837.35 1,801,654 1,796,134 205,703 1.50 137,13520041,901,594.01 1,584,655 1,579,800 321,794 2.50 128,71820055,410,641.79 4,148,177 4,135,468 1,275,174 3.50 364,33520061,787,431.28 1,251,202 1,247,369 540,063 4.50 120,01420073,647,578.23 2,310,121 2,303,043 1,344,535 5.50 244,46120084,135,846.71 2,343,660 2,336,480 1,799,367 6.50 276,82620092,561,798.07 1,280,899 1,276,975 1,284,823 7.50 171,31020102,520,958.95 1,092,407 1,089,060 1,431,899 8.50 168,45920112,967,758.64 1,088,188 1,084,854 1,882,905 9.50 198,20120124,698,041.23 1,409,412 1,405,094 3,292,947 10.50 313,61420135,133,589.82 1,197,821 1,194,151 3,939,439 11.50 342,56020145,080,378.70 846,747 844,153 4,236,226 12.50 338,89820153,174,792.59 317,479 316,506 2,858,286 13.50 211,72520163,332,458.37 111,071 110,731 3,221,728 14.50 222,188
48,801,606.76 21,215,499 21,150,500 27,651,107 3,254,663
63,739,837.26 36,153,727 36,088,730 27,651,107 3,254,663
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..8.5 5.11
IX-177 DAe
be 713
AVISTA CORPORATION
ACCOUNT 398 MISCELLAMEOUS EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..10-SQUARE
NET SALVAGE PERCENT..0
2009 6,067.56 4,551 4,551 1,517 2.50 60720114,783.80 2,631 2,631 2,153 4.50 478201217,352.88 7,809 7,809 9,544 5.50 1,735
2013 63,764.84 22,318 22,317 41,448 6.50 6,377201443,349.30 10,837 10,836 32,513 7.50 4,33520165,826.43 291 291 5,535 9.50 583
141,144.81 48,437 48,435 92,710 14,115
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..6.6 10.00
IX-178
Dc
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713
GAS PLANT
Igggng IX-179 DAece
6 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 350.2 RIGHTS OF WAY
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-R4
NET SALVAGE PERCENT..O
1970 16,214.00 11,582 13,879 2,335 17.14 136
1973 2,826.70 1,914 2,294 533 19.37 28
1996 4,833,33 1,636 1,961 2,872 39.69 72
2006 35,937.69 6,271 7,514 28,423 49.53 574
59,811.72 21,403 25,648 34,163 810
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..42.2 1.35
WarmnUmi ix iso oo on
AVISTA CORPORATION
WASHINGTON AND IDAEO
ACCOUNT 351.1 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5}(6)(7)
SURVIVOR CURVE.,IOWA 60-52.5
NET SALVAGE PERCENT..-5
1970 34,510.16 24,266 30,711 5,525 19.82 27919711,295.98 898 1,137 224 20.39 11
1975 92,314.08 60,048 75,997 20,933 22.83 917
1976 35,047.63 22,399 28,348 8,452 23.48 360197825,117.20 15,455 19,560 6,813 24.84 274
1979 3,729.91 2,249 2,846 1,070 25.54 42
1980 21,392.92 12,631 15,986 6,477 26.26 247
1981 68,832.91 39,751 50,309 21,966 27.00 814198322,432.63 12,358 15,640 7,914 28.52 277
1984 14,437.73 7,754 9,814 5,346 29.31 182
1987 14,779.91 7,307 9,248 6,271 31.75 198
1989 227,947.75 105,870 133,990 105,355 33.46 3,149
1990 77.75 35 44 38 34.33 1199160.33 26 33 30 35.21 1
1992 8,151.94 3,408 4,313 4,247 36.11 11B
1993 27,627.49 11,110 14,061 14,948 37.02 404
2003 1,932.64 455 576 1,453 46.55 31
2007 26,075.94 4,331 5,481 21,899 50.51 4342008361.59 54 68 312 51.51 6
2009 162,937.49 21,386 27,067 144,017 52.50 2,743
2010 4,703.15 535 677 4,261 53.50 80
2011 47,556,32 4,577 5,793 44,141 54.50 810
2012 81,143.44 6,390 8,087 77,114 55.50 1,389
2013 80,707.59 4,943 6,256 78,487 56.50 1,389
2014 131,536.11 5,755 7,284 130,829 57.50 2,275
2015 202,178.04 5,307 6,716 205,571 58.50 3,514
2016 171,098.69 1,497 1,895 177,759 59.50 2,988
1,507,987.32 380,795 481,937 1,101,450 22,933
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..48.0 1.52
IX-181 DC 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 351.2 STRUCTURES AND IMPROVEMENTS -COMPRESSOR STATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(9)
SURVIVOR CURVE..IOWA 60-52.5
NET SALVAGE PERCENT..-5
1970 16,134.34 11,345 14,699 2,242 19.82 113
1971 605.79 420 544 92 20.39 5197543,151.40 28,069 36,367 8,942 22.83 392
1976 16,382.70 10,470 13,565 3,637 23.48 155
1978 11,740.81 7,224 9,360 2,968 24.84 11919791,743.51 1,051 1,362 469 25.54 1819809,999.93 5,904 7,649 2,851 26.26 109
1981 32,175.33 18,581 24,074 9,710 27.00 360
1983 10,485.93 5,777 7,485 3,525 28.52 12419846,748.79 3,625 4,697 2,389 29.31 8219876,908.74 3,415 4,425 2,829 31.75 89
1989 106,552.15 49,488 64,119 47,761 33.46 1,427
1990 36.34 16 21 17 34.33
1991 28.20 12 16 14 35.21
1992 3,810.55 1,593 2,064 1,937 36.11 54
1993 5,619.41 2,260 2,927 2,973 37.02 80
2008 3,130.61 465 603 2,685 51.51 52
275,254.53 149,715 193,977 95,041 3,179
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RAT2,PERCENT ..29.9 1.15
IX-182
ce 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 351.3 STRUCTURES AND IMPROVEMENTS -MEASURING AND REGULATING STATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-52.5
NET SALVAGE PERCENT..-5
1970 3,046.54 2,142 2,841 358 19.82 181971114.59 79 105 15 20.39 1
1975 8,162.63 5,310 7,044 1,527 22.83 67
1976 3,098.99 1,981 2,628 626 23.48 27
1978 2,220.92 1,367 1,813 519 24.84 21
1979 329.81 199 264 82 25.54 3
1980 1,891.61 1,117 1,482 504 26.26 19
1981 6,086.37 3,515 4,663 1,728 27.00 6419831,983.55 1,093 1,450 633 28.52 22
19B4 1,276.62 686 910 430 29.31 15
1987 1,306.87 646 857 515 31.75 16
1989 20,155.67 9,361 12,417 8,746 33.46 261
1990 6.87 3 4 3 34.33
1991 5.33 2 3 3 35.21
1992 720.81 301 399 358 36.11 10
1993 2,442.89 982 1,303 1,262 37.02 34
52,850.07 28,784 38,183 17,310 578
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..29.9 1.09
EannettFlerning IX-183 Avista corporation
Clearwater _PR_02 Attachment 6 Decem 16g()@713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 351.4 STRUCTURES AND IMPROVEMENTS -OFFICE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC,BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-52.5
NET SALVAGE PERCENT..-5
1970 4,045.11 2,844 3,625 622 19.82 311971151.96 105 134 26 20.39 1
1975 10,823.92 7,041 8,973 2,392 22.83 105
1976 4,109.37 2,626 3,347 968 23.48 41
1978 2,945.02 1,812 2,309 783 24.84 32
1979 437.34 264 336 123 25.54 5
1980 2,508.34 1,481 1,888 746 26.26 28
1981 8,070.73 4,661 5,940 2,534 27.00 9419832,630.25 1,449 1,847 915 28.52 32
1984 1,692.84 909 1,159 618 29.31 21
1987 1,732.96 857 1,092 728 31.75 23
1989 26,727.11 12,413 15,820 12,243 33.46 36619909.12 4 5 5 34.33
1991 7.07 3 4 3 35.21
1992 955.82 400 510 494 36.11 14
1993 3,239.35 1,303 1,661 1,740 37.02 47200612,060.67 2,212 2,819 9,845 49.52 199
2007 22,793.56 3,786 4,825 19,108 50.51 378
2009 500.14 66 84 441 52.50 8
2010 4,795.70 545 694 4,341 53.50 81
110,236.38 44,781 57,072 58,676 1,506
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..39.0 1.37
RWWKUme IX-184
e 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 351.41 STRUCTURES AND IMPROVEMENTS -PUMP HOUSE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-52.5
NET SALVAGE PERCENT..-5
1970 3,558.22 2,502 3,319 417 19.82 21
1971 133.68 93 123 17 20.39 1
1975 9,521.97 6,194 8,216 1,782 22.83 78
1976 3,615.08 2,310 3,064 732 23.48 31
1978 2,590.78 1,594 2,114 606 24.84 24
1979 384.73 232 308 96 25.54 4
1980 2,206.63 1,303 1,728 589 26.26 22
1981 7,099.95 4,100 5,439 2,016 27.00 75
1983 2,313.87 1,275 1,691 739 28.52 26
1984 1,489.22 800 1,061 503 29.31 17
1987 1,524.51 754 1,000 601 31.75 19
1989 23,512.25 10,920 14,485 10,203 33.46 305
1990 8.02 4 5 3 34.33
1991 6.22 3 4 3 35.21
1992 840.85 352 467 416 36.11 12
1993 2,849.71 1,146 1,521 1,471 37.02 40
61,655.69 33,582 44,545 20,194 675
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..29.9 1.09
IX-185 Aece
3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 352 STORAGE WELLS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE,.IOWA 55-R4
NET SALVAGE PERCENT..0
1970 2,113,343.24 1,613,833 2,020,232 93,111 13.00 7,162
1971 32,450.00 24,379 30,518 1,932 13.68 1411972231,671.00 171,101 214,188 17,483 14.38 1,216197344,247.66 32,116 40,204 4,044 15.08 2681974235,396.47 167,774 210,023 25,373 15.80 1,606
1975 496,444.41 347,238 434,680 61,764 16.53 3,736
1976 330,901.29 226,939 284,087 46,814 17.28 2,709197742,162.26 28,333 35,468 6,694 18.04 .371197852,844,42 34,772 43,528 9,316 18.81 495
1979 14,762.11 9,501 11,894 2,868 19.60 1461981997.10 613 767 230 21.21 11198226,136.28 15,663 19,607 6,529 22.04 296
1984 8,425.85 4,791 5,997 2,429 23.73 10219892,370.20 1,157 1,448 922 28.16 33
1991 1,362.36 619 775 587 30.00 2019928,439.84 3,694 4,624 3,816 30.93 123199379,856.B3 33,584 42,041 37,816 31.87 1,187
1994 73,750.73 29,741 37,230 36,521 32.82 1,1131995635,871.46 245,446 307,255 328,616 33.77 9,731
1996 475,767.26 175,344 219,500 256,267 34.73 7,379
1997 377,322.42 132,406 165,749 211,573 35.70 5,926199850,694.31 16,895 21,150 29,544 36.67 80620001,130.00 337 422 708 38.62 18
2001 14,870.55 4,164 5,213 9,658 39.60 2442003186,120.82 45,480 56,933 129,188 41.56 3,108
2004 947.48 214 268 679 42.55 16200565,256.88 13,597 17,021 48,236 43.54 1,108200679,258.72 15,088 18,888 60,371 44.53 1,356
2007 29,593.35 5,095 6,378 23,215 45.53 51020082,171,182.16 334,753 419,051 1,752,131 46.52 37,664200925,006.16 3,401 4,257 20,749 47.52 437
2010 51,049.85 6,024 7,541 43,509 48.51 897
2011 4,086,507.57 407,915 510,638 3,575,870 49.51 72,225
2012 329,779.74 26,923 33,703 296,077 50.51 5,862201380,707.68 5,136 6,429 74,279 51.50 1,442
a ßÑÐ IX-186 A s
3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 352 STORAGE WELLS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R4
NET SALVAGE PERCENT..0
2014 131,536.21 5,978 7,483 124,053 52.50 2,363
2015 202,178.23 5,513 6,902 195,276 53.50 3,650
2016 171,098.82 1,555 1,946 169,152 54.50 3,104
12,961,441.72 4,197,112 5,254,038 7,707,403 17B,581
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..43.2 1.38
IX-187 Aece rg
1 g13
AVISTA CORPORATION
RASHINGTON AND IDAHO
ACCOUNT 352.2 RESERVOIRS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R4
NET SALVAGE PERCENT..0
1988 36,848.32 20,281 20,925 15,923 22.48 70819937,388.06 3,401 3,509 3,879 26.98 144199412,132.80 5,360 5,530 6,603 27.91 237199716,402.53 6,315 6,516 9,887 30.75 322200074,373.33 24,335 25,108 49,265 33.G4 1,464
2002 56,185.43 16,181 16,696 39,490 35.60 1,109
203,330.47 75,873 78,284 125,047 3,984
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..31.4 1.96
IX-188 Ae
13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 352.3 NON-RECOVERABLE GAS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R4
NET SALVAGE PERCENT..0
1975 278,861.11 209,982 278,861
1976 605,089.71 447,2B2 605,090
1977 449,025.91 325,634 449,026
1978 520,874.89 370,238 520,875
1979 636,016.95 442,668 636,017
1980 184,746.69 125,812 180,970 3,777 15.95 237
1981 271,906.27 181,035 260,404 11,502 16.71 688
1996 116,975.90 47,282 68,011 48,965 29.79 1,6441999966,182.28 334,879 481,696 484,486 32.67 14,830
2000 71,481.76 23,389 33,643 37,839 33.64 1,125
2011 1,258,528.94 138,186 198,769 1,059,760 44.51 23,809
5,359,690.41 2,646,387 3,713,362 1,646,328 42,333
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..38.9 0.79
i
IX-189 r of
13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 353 LINES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-R4
NET SALVAGE PERCENT..O
1970 217,119.00 155,095 195,428 21,691 17.14 1,266197116,165.00 11,351 14,303 1,862 17.87 104197221,340.00 14,721 18,549 2,791 18.61 1501973200.95 136 171 30 19.37 2197524,512.39 15,970 20,123 4,389 20.91 21019762,821.06 1,800 2,268 553 21.71 251989271,252.69 121,928 153,636 117,617 33.03 3,561199020,277.94 B,801 11,090 9,188 33,96 271199119,152.46 8,012 10,095 9,057 34.90 26019923,012.67 1,213 1,528 1,485 35.85 41199415,313.43 5,676 7,152 8,161 37.76 2161995115,904.24 41,108 51,798 64,106 3B.72 1,656199665,311.81 22,108 27,857 37,455 39.69 94419971,885.76 608 766 1,120 40.66 28200224,410.19 5,871 7,398 17,012 45.57 3732007865.56 137 173 693 50.52 142008185,729.23 26,249 33,075 152,654 51.52 2,963200935,511.13 4,433 5,586 29,925 52.51 57020103,691.61 399 503 3,189 53.51 60
1,044,477.12 445,616 561,499 482,978 12,714
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..38.0 1.22
IX-190 Aece rg
1
ng13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 354 COMPRESSOR STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRDALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R4
NET SALVAGE PERCENT..0
1970 515,212.89 393,437 462,457 52,756 13.00 4,058
1971 1,752.46 1,317 1,548 204 13.68 15
1972 10,745.50 7,936 9,328 1,418 14.38 99
1973 3,132.45 2,274 2,673 459 15.08 30
1974 207,282.60 147,737 173,654 33,629 15.80 2,128
1975 151,427.04 105,916 124,497 26,930 16.53 1,629
1976 13,385.21 9,180 10,790 2,595 17.28 150
1980 2,662.02 1,675 1,969 693 20.40 34
1984 5,157.19 2,932 3,446 1,711 23.73 72
1989 132,698.73 64,757 76,117 56,582 28.16 2,009
1990 23,126.06 10,899 12,811 10,315 29.08 355
1991 73,559.20 33,436 39,302 34,257 30.00 1,142
1993 9,884,54 4,157 4,8B6 4,999 31.87 157
1995 6,764.75 2,611 3,069 3,696 33.77 109
1996 153,399.68 56,535 66,453 86,947 34.73 2,504
1997 720.48 253 297 423 35.70 12
1998 20,258.69 6,752 7,936 12,323 36.67 336
1999 3,251.87 1,026 1,206 2,046 37.64 54
2000 66,466.13 19,795 23,268 43,198 38.62 1,119
2001 323,674.42 90,629 106,528 217,146 39.60 5,483
2002 362.35 95 112 250 40.58 6
2003 40,916.10 9,998 11,752 29,164 41.56 702
2004 82,829.87 18,749 22,038 60,792 42.55 1,429
2005 7,864.43 1,639 1,927 5,937 43.54 136
2008 9,197,250.55 1,418,032 1,666,795 7,530,45G 46.52 161,876
2009 793.47 108 127 666 47.52 14
2010 20,310.31 2,397 2,817 17,493 48.51 361
2011 227,104.33 22,670 26,647 200,457 49.51 4,049
2012 243,983.35 19,919 23,413 220,570 50.51 4,367
2013 80,707.71 5,136 6,037 74,671 51.50 1,450
2014 131,536.25 5,978 7,027 124,509 52.50 2,372
2015 202,178.31 5,513 6,480 195,698 53.50 3,658
2016 171,098.88 1,555 1,828 169,271 54.50 3,106
12,131,497.82 2,475,043 2,909,235 9,222,263 205,021
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..45.0 1.69
a˾ËÔÐ IX-191 Ae
e 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 355 MEASURING AND REGULATING EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 35-R3
NET SALVAGE PERCENT..0
1970 4,251.55 3,869 1,376 2,876 3.15 913
1972 2,166.00 1,938 689 1,477 3.68 401
1973 723.28 642 228 495 3.95 125
1974 1,229.43 1,080 384 845 4.24 199
1975 449.47 391 139 310 4.55 68
1977 3,791.16 3,227 1,147 2,644 5.21 507
1979 7,953.38 6,597 2,346 5,607 5.97 939
1980 2,286.77 1,869 665 1,622 6.39 254
1981 18,569.80 14,946 5,314 13,256 6.83 1,941
1982 7,466.73 5,909 2,101 5,366 7.30 735
1983 6,194.07 4,814 1,712 4,482 7.80 575
1984 8,469.02 6,456 2,295 6,174 8.32 742
1989 183.85 124 44 140 11.32 12
1992 29,324.97 18,106 6,437 22,888 13.39 1,709
1993 477.97 285 101 377 14.12 27
1994 3,076.29 1,770 629 2,447 14.86 165
1995 11,006.56 6,091 2,166 8,841 15.63 566
2012 109,111.35 13,686 4,866 104,245 30.61 3,406
2013 80,707.74 7,886 2,804 77,904 31.58 2,467
2014 131,536.25 9,208 3,274 128,262 32.55 3,.940
2015 202,178.31 8,491 3,018 199,160 33.53 5,940
2016 171,098.88 2,395 852 170,247 34.51 4,933
802,252.83 119,780 42,587 759,666 30,564
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..24.9 3.81
e
IX-192 Aece a
8 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 356 PURIFICATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 35-82.5
NET SALVAGE PERCENT..O
1970 78,905.27 68,715 78,905
1971 1,891.00 1,634 1,891
1972 85.00 73 85
1976 88,306.44 73,017 88,306
1977 1,680.05 1,375 1,GBO
1989 136,934.13 92,528 129,298 7,636 11.35 673
1990 3,852.40 2,540 3,549 303 11.92 25
1991 92,058.33 59,154 82,662 9,396 12.51 751
403,712.62 299,036 386,376 17,337 1,449
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..12.0 0.36
I
IX-193 Aece
13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 357 OTHER EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2}(3)(4){5)(6)(7)
SURVIVOR CURVE..IOWA 45-R1.5
NET SALVAGE PERCENT,.0
1970 290,812.02 201,824 264,282 26,530 13.77 1,9271972669.71 451 591 79 14.70 519732,484.59 1,646 2,155 330 15.18 2219741,976.73 1,288 1,687 290 15.68 1819755,065.62 3,244 4,248 818 16.18 51
1976 109.63 69 90 20 16.70 119771,008.39 623 816 192 17.22 1119785,296.64 3,206 4,198 1,099 17.76 6219792,598.61 1,541 2,018 581 18.31 321980302.98 176 230 73 18.87 419812,726.49 1,548 2,027 699 19.45 36
1983 107.28 58 76 31 20.62 2
1984 2,050.37 1,083 1,418 632 21.23 3019851,922.81 990 1,296 627 21.84 2919863,690.05 1,848 2,420 1,270 22.46 5719871,927.51 938 1,228 700 23.10 30
1988 15,235.83 7,198 9,426 5,810 23.74 245199016,892.23 7,489 9,807 7,085 25.05 28319914,988.00 2,137 2,798 2,190 25.72 8519937,022.95 2,795 3,660 3,363 27.09 12419942,305.41 882 1,155 1,150 27.78 41
1995 745,253.54 273,590 358,257 386,997 28.48 13,588
1996 175,642.65 61,709 80,806 94,837 29.19 3,24919973,871.96 1,299 1,701 2,171 29.90 7319986,571.75 2,099 2,749 3,823 30.63 125
1999 10,296.61 3,121 4,087 6,210 31.36 198200524,313.85 4,944 6,474 17,840 35.85 49820069,930.69 1,849 2,421 7,510 36.62 205
2007 27,802.05 4,702 6,157 21,645 37.39 57920089,500.01 1,442 1,BBB 7,612 38.17 199200919,014.89 2,556 3,347 15,668 38.95 402201024,485.59 2,862 3,748 20,738 39.74 522
2011 17,610.10 1,745 2,285 15,325 40.54 378
2012 68,305.66 5,555 7,274 61,032 41.34 1,476201380,707.83 5,130 6,717 73,991 42.14 1,756
gggg g IX-194 Aece
71 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 357 OTHER EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 45-R1.5
NET SALVAGE PERCENT..0
2014 131,536.45 5,993 7,848 123,688 42.95 2,880
2015 202,178.60 5,526 7,236 194,943 43.77 4,454
2016 171,099.16 1,559 2,041 169,058 44.59 3,791
2,097,315.24 626,715 820,662 1,276,653 37,468
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..34.1 1.79
IBMWEgm 9 IX-195
D
SCg
2 13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 374.4 LAND -EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5){6)(7)
SURVIVOR CURVE..IOWA 60-R4
NET SALVAGE PERCENT..0
2009 64,232.41 8,018 8,384 55,848 52.51 1,0642013105,760.89 6,169 6,451 99,310 56.50 1,75820142,744.22 114 119 2,625 57.50 46201513,660.58 342 358 13,302 58.50 227
186,398.10 14,643 15,312 171,086 3,095
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..55.3 1.66
a e
IX-196 DAvcesr
3 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC,BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIVE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R2
NET SALVAGE PERCENT..O
1958 8,268.11 6,580 7,376 892 10.21 87
1959 524.96 414 464 61 10.59 6
1961 232.25 179 201 31 11.39 3
1962 287.18 219 245 42 11.81 4
1963 556.29 420 471 85 12.24 7
1966 2,773.44 2,019 2,263 510 13.60 38
1967 926.42 666 747 179 14.07 13
1968 7,723.09 5,474 6,136 1,587 14.56 109
1969 4,814.17 3,364 3,771 1,043 15.06 69
1970 3,436,18 2,366 2,652 784 15.57 50
1972 14,573,66 9,726 10,902 3,672 16.63 221
1973 16,454.14 10,804 12,111 4,343 17.17 253
1974 8,707.29 5,620 6,300 2,407 17.73 136
1975 12,695.15 8,049 9,022 3,673 18.30 201
1976 4,241.82 2,640 2,959 1,283 18.88 68
1977 941.79 575 645 297 19.48 15
1978 4,905.10 2,935 3,290 1,615 20.08 80
1981 1,653.47 927 1,039 614 21.96 28
1982 524.15 287 322 202 22,60 9
1983 3,016.70 1,613 1,808 1,209 23.26 52
1984 3,436.45 1,792 2,009 1,427 23.93 60
1985 23,578.75 11,978 13,426 10,153 24.60 413
1986 3,227.54 1,595 1,788 1,440 25.29 57
1987 2,871.29 1,379 1,546 1,325 25.98 51
1988 10,238.73 4,773 5,350 4,889 26.69 183
1989 19,075.16 B,622 9,665 9,410 27.40 343
1990 4,269.84 1,868 2,094 2,176 28.13 77
1991 1,879.52 795 891 989 28.86 34
1992 2,078.11 848 951 1,127 29.60 38
1993 47,819.57 18,793 21,066 26,754 30.35 882
1994 6,057.28 2,290 2,567 3,490 31.10 112
1995 2,215.44 803 900 1,315 31.87 41
1996 10,295.71 3,575 4,007 6,289 32.64 193
1997 3,805.56 1,262 1,415 2,391 33.42 72
1998 24,005.75 7,581 B,498 15,508 34.21 453
1999 24,392.45 7,313 8,197 16,195 35.01 463
2000 60,528.31 17,178 19,255 41,273 35.81 1,153
2001 20,117.43 5,383 6,034 14,083 36.62 385
2002 33,821.80 8,496 9,523 24,299 37.44 649
2003 2,965.33 696 780 2,185 38.26 57
2004 9,993.90 2,181 2,445 7,549 39.09 193
SannettF rni IX-197 Avista corporation
learwater _PR_02 At ac men Decem NP19&bgg713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 50-R2
NET SALVAGE PERCENT..0
2005 49,270.27 9,923 11,123 38,147 39.93 955200620,509.90 3,786 4,244 16,266 40.77 399200712,446.61 2,084 2,336 10,111 41.63 243200836,941.91 5,556 6,228 30,714 42.48 723200936,184.76 4,813 5,395 30,790 43.35 7102010130,305.34 15,063 16,884 113,421 44.22 2,565201163,353.43 6,221 6,973 56,380 45.09 1,25020127,885.02 636 713 7,172 45.97 156201328,025.82 1,760 1,973 26,053 46.86 556201497,690.45 4,396 4,928 92,762 47.75 1,943201517,480.48 472 529 16,951 48.65 348201618,747.90 169 189 18,559 49.55 375
932,771.17 228,957 256,646 676,125 17,581
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..38,5 1.88
BannettFjegyyj IX-198 Avista corporation
learwater _PR_02 Attachmen Decernb PGPigggg713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 376 MAINS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R3
NET SALVAGE PERCENT..-25
1957 3,779,879.17 3,937,925 3,930,117 794,732 9.16 86,761
1958 1,209,525.66 1,249,107 1,246,630 265,277 9.56 27,749
1959 2,025,878.60 2,072,854 2,068,744 463,604 9.98 46,453
1960 896,868.41 908,898 907,096 213,990 10.41 20,556
1961 710,867.15 713,133 711,719 176,865 10.86 16,286
1962 1,000,538.22 993,034 991,065 259,608 11.33 22,913
1963 1,396,198.30 1,370,177 1,367,460 377,788 11.82 31,962
1964 1,065,247.49 1,033,050 1,031,002 300,557 12.33 24,376
1965 1,945,361.30 1,863,559 1,859,864 571,838 12.85 44,501
1966 3,525,844.89 3,334,347 3,327,736 1,079,570 13.39 80,625
1967 1,856,844.33 1,732,784 1,729,348 591,707 13.94 42,447
1968 2,468,895.21 2,271,939 2,267,435 818,684 14.51 56,422
1969 1,555,963.48 1,410,967 1,408,170 536,784 15.10 35,549
1970 197,346.80 176,221 175,872 70,812 15.71 4,507
1971 1,283,481.23 1,128,292 1,126,055 478,297 16.32 29,307
1972 1,662,793.56 1,437,568 1,434,718 643,774 16.96 37,958
1973 322,840.03 274,341 273,797 129,753 17.61 7,368
1974 701,662.21 585,730 584,569 292,509 18.27 16,010
1975 310,186.49 254,213 253,709 134,024 18.94 7,076
1976 216,985.29 174,426 174,080 97,152 19.63 4,949
1977 257,593.60 202,971 202,569 119,423 20.33 5,874
1978 405,167.88 312,714 312,094 194,366 21.04 9,238
1979 847,098.58 639,750 638,4B2 420,391 21.77 19,311
1980 795,246.79 587,399 586,234 407,824 22.50 18,126
1981 695,642.93 501,967 500,972 368,582 23.25 15,853
19B2 420,930.85 296,467 295,879 230,285 24.01 9,591
1983 474,737.09 326,168 325,521 267,900 24.77 10,816
1984 1,168,533.76 782,114 780,563 680,104 25.55 26,619
1985 1,058,579.57 689,519 688,152 635,072 26.34 24,111
1986 3,339,836.55 2,114,743 2,110,550 2,064,246 27.14 76,059
1987 2,578,059.69 1,585,507 1,582,363 1,640,212 27.94 58,705
1988 666,353.12 397,388 396,600 436,341 28.76 15,172
1989 1,969,737.23 1,137,523 1,135,268 1,326,904 29.59 44,843
1990 3,918,685.83 2,189,125 2,184,785 2,713,572 30.42 89,204
1991 3,792,074.21 2,046,014 2,041,957 2,698,136 31.26 86,313
1992 6,606,269.27 3,436,746 3,429,932 4,827,905 32.11 150,355
1993 8,110,385.84 4,060,769 4,052,718 6,085,264 32.97 184,570
1994 7,229,197.28 3,476,611 3,469,718 5,566,779 33.84 164,503
1995 8,136,017.69 3,749,992 3,742,557 6,427,465 34.72 185,123
1996 8,321,428.32 3,669,022 3,661,747 6,740,038 35.60 189,327
1997 8,419,245.57 3,541,871 3,534,849 6,989,208 36.49 191,538
a a og IX-199 DAviestaCor ora on
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 376 MAINS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R3
NET SALVAG2 PERCENT..-25
1998 8,983,582.11 3,595,454 3,588,325 7,641,153 37.39 204,364
1999 7,404,684.15 2,810,448 2,804,876 6,450,979 38.30 168,433
2000 9,624,556.11 3,453,B92 3,447,044 8,583,651 39.21 218,915
2001 4,036,795.29 1,364,235 1,361,530 3,684,464 40.13 91,813
2002 3,669,082.71 1,162,411 1,160,106 3,426,247 41.06 83,445
2003 6,207,371.51 1,835,442 1,831,803 5,927,411 41.99 141,162
2004 5,317,821.38 1,458,745 1,455,853 5,191,424 42.93 120,928
2005 6,272,448.73 1,586,616 1,583,470 6,257,091 43.87 142,628
2006 11,188,081.42 2,591,020 2,585,883 11,399,219 44.81 254,390
2007 13,356,573.64 2,801,875 2,796,320 13,899,397 45.77 303,679
2008 16,861,245.69 3,173,076 3,166,785 17,909,772 46.72 383,343
2009 12,162,485.74 2,020,645 2,016,639 13,186,468 47.69 276,504
2010 6,844,757.72 987,784 985,825 7,570,122 48.65 155,604
2011 10,877,987.41 1,330,106 1,327,469 12,270,015 49.62 247,280
2012 7,118,759.62 713,478 712,063 8,186,387 50.59 161,818
2013 18,354,123.91 1,430,704 1,427,868 21,514,787 51.57 417,196
2014 14,478,075.12 809,505 807,900 17,289,694 52.54 329,077
2015 25,557,128,42 859,678 857,973 31,088,438 53.52 580,875
2016 18,979,139.88 211,380 210,961 23,512,964 54.51 431,351
304,638,730.03 96,863,439 96,671,389 284,127,023 6,931,831
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..41.0 2.28
IX-200 Aeces r7
3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 378 MEASURING AND REGULATING EQUIPMENT -GENERAL
2ALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRDAL
(1)(2)(3)(4)(5}(6)(7)
SURVIVOR CURVE..IOWA 36-50.5
NET SALVAGE PERCENT..-15
1957 1,346.95 1,365 1,189 360 4.28 84
1958 5,633.05 5,648 4,919 1,559 4.61 338
1959 2,750.32 2,728 2,376 787 4.95 159
1960 853.98 838 730 252 5.29 48
1963 306.56 291 253 100 6.31 16
1965 1,403.68 1,300 1,132 482 7.01 69
1966 3,634.49 3,325 2,896 1,284 7.36 174
1967 5,413.31 4,890 4,259 1,966 7.72 255
1968 2,820.13 2,515 2,190 1,053 8.08 130
1969 634.34 558 486 243 8.44 29
1970 7,432.45 6,458 5,625 2,922 8.80 332
1972 6,610.02 5,585 4,864 2,738 9.55 287
1973 629.77 524 456 268 9.93 27
1974 4,531.65 3,719 3,239 1,972 10.31 191
1975 3,904.34 3,155 2,748 1,742 10.70 163
1976 1,687.46 1,343 1,170 771 11.09 70
1977 6,261.88 4,903 4,270 2,931 11.49 255
1978 2,712.60 2,088 1,819 1,300 11.90 109
1983 1,488.94 1,045 910 802 14.02 57
1984 6,167.18 4,244 3,696 3,396 14.46 235
1985 1,884.32 1,269 1,105 1,062 14.92 71
1988 16,415.95 10,315 8,984 9,894 16.33 606
1989 985.39 604 526 607 16.82 36
1990 44,301.06 26,435 23,023 27,923 17.32 1,612
1992 156,021.30 88,018 76,659 102,765 18.34 5,603
1993 112,801.29 61,690 53,728 75,993 18.88 4,025
1994 129,011.01 68,330 59,512 88,851 19.42 4,575
1995 174,930.59 89,577 78,016 123,154 19.97 6,167
1996 181,131.24 89,453 77,908 130,393 20.54 6,348
1997 128,751.11 61,199 53,301 94,763 21.12 4,487
1998 279,569.87 127,532 111,073 210,432 21.72 9,688
1999 452,766.04 197,859 172,324 348,357 22.32 15,607
2000 336,170.46 140,141 122,055 264,541 22.95 11,527
2001 222,327.07 88,137 76,762 178,914 23.59 7,584
2002 319,322.35 119,960 104,478 262,743 24.24 10,839
2003 86,928.76 30,796 26,822 73,146 24.91 2,936
2004 134,267.48 44,607 38,850 115,558 25.60 4,514
2005 149,947.62 46,416 40,426 132,014 26.31 5,018
2006 156,664.95 44,841 39,054 141,111 27.04 5,219
2007 79,659.21 20,892 lB,l96 73,412 27.79 2,642
2008 502,023.44 119,472 104,053 473,274 28.55 16,577
a ËÔËÑ IX-201 DAevCe
3
AVISTA CORPORATION
WASHINGTON AND IDAEO
ACCOUNT 378 MEASURING AND REGULATING EQUIPMENT -GENERAL
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 36-50.5
NET SALVAGE PERCENT..-15
2009 395,485.67 84,140 73,281 381,528 29.34 13,0042010541,829.08 101,254 88,187 534,916 30.15 17,7422011272,821.17 43,749 38,103 275,641 30.98 8,8972012179,368.21 23,893 20,810 185,463 31.83 5,8272013123,453.20 12,975 11,300 130,671 32.71 3,9952014173,004.69 13,153 11,456 187,499 33.62 5,5772015194,169,88 8,994 7,833 215,462 34.55 6,2362016329,157.12 5,152 4,487 374,044 35.51 10,533
5,941,392.63 1,827,375 1,591,539 5,241,063 200,520
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..26.1 3.37
IX-202 Avista corporation
Clearw _A c en Decembe®9,wg 713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 379 MEASURING AND REGULATING EQUIPMENT -CITY GATE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 42-50.5
NET SALVAGE PERCENT..-15
1958 892.94 813 896 131 B.74 15
1959 218.97 197 217 35 9.09 4
1962 553.69 482 531 106 10.18 10
1963 564.20 486 536 113 10.55 11
1964 634.87 540 595 135 10.92 12
1965 525.53 442 487 117 11.30 10
1966 2,027.19 1,683 1,855 476 11.68 41
1967 10,806.77 8,859 9,762 2,666 12.06 221
1968 1,554.38 1,258 1,386 402 12.45 32
1969 2,330.59 1,861 2,051 629 12.84 49
1971 359.77 279 307 107 13.64 B
1972 247.87 190 209 76 14.05 5
1973 9,387.67 7,079 7,801 2,995 14.46 207
1974 2,937.80 2,182 2,405 973 14.88 65
1975 8,867.74 6,483 7,144 3,054 15.30 200
1978 3,664.52 2,548 2,808 1,406 16.61 85
1979 39,991.93 27,310 30,095 15,896 17.06 932
1981 3,842.41 2,527 2,785 1,634 17.98 91
1985 86.89 53 58 42 19.91 2
1988 44,345.73 24,953 27,498 23,500 21.45 1,096
1989 20,850.00 11,429 12,595 11,382 21.98 518
1990 50,017.30 26,678 29,399 28,121 22.52 1,249
1991 9,944.62 5,154 5,680 5,756 23.07 250
1992 10,171.27 5,116 5,638 6,059 23.63 256
1993 51,670.93 25,183 27,751 31,671 24.20 1,309
1994 4.23 2 2 3 24.79
1995 96,751.05 44,028 48,518 62,746 25.38 2,472
1996 257,909.60 113,059 124,588 172,008 25.99 6,618
1997 130,906.01 55,127 60,749 89,793 26.62 3,373
1998 28,563.39 11,536 12,712 20,136 27.25 739
1999 106,186.87 40,995 45,176 76,939 27.90 2,758
2000 102,501.48 37,721 41,568 76,309 28.56 2,672
2001 87,734.47 30,653 33,779 67,116 29.24 2,295
2002 5,727.21 1,893 2,086 4,500 29.93 150
2003 98,337.96 30,588 33,707 79,382 30.64 2,591
2004 47,616.79 13,872 15,287 39,472 31.36 1,259
2005 74,824.01 20,282 22,350 63,698 32.10 1,984
2006 277,206.21 69,374 76,448 242,339 32.86 7,375
2008 3,151,224.09 653,173 719,781 2,904,127 34.43 84,349
2009 894,035.01 165,479 182,354 845,786 35.24 24,001
2010 174,975.25 28,410 31,307 169,915 36.07 4,711
ggggg IX-203
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BCg
13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 379 MEASURING AND REGULATING EQUIPMENT -CITY GATE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 42-80.5
NET SALVAGE PERCENT..-15
2011 33,501.08 4,660 5,135 33,391 36.92 904201254,561.41 6,275 6,915 55,831 37.80 1,477
2013 39,547.31 3,584 3,950 41,529 38.69 1,073
2014 293,426.10 19,281 21,247 316,193 39.60 7,9852015405,168.52 16,196 17,848 448,096 40.54 11,053
2016 220,709.80 2,962 3,264 250,552 41.51 6,036
6,857,913.43 1,532,935 1,689,260 6,197,340 182,553
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..33.9 2.66
GannettFlenying IX-204 AvistaCorporation
Clearwater PR 02 Attachment f DecembgaSt,1g 713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 380 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC,BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 50-R3
NET SALVAGE PERCENT..-30
1958 18,193.64 20,459 22,499 1,153 6.75 171
1959 165,620.60 184,819 203,250 12,057 7.08 1,703
1960 266,703.52 295,262 324,707 22,008 7.42 2,966
1961 344,913.78 378,529 416,278 32,110 7.79 4,122
1962 404,952.27 440,523 484,454 41,984 8.16 5,145
1963 457,652.24 493,093 542,267 52,681 8.56 6,154
1964 469,215.63 500,550 550,467 59,513 B.97 6,635
1965 515,999.52 544,689 599,008 71,791 9.40 7,637
1966 580,241.85 605,714 666,119 88,195 9.85 8,954
1967 682,097.76 703,707 773,884 112,843 10.32 10,934
1968 887,718.40 904,532 994,737 159,297 10.81 14,736
1969 1,061,468.04 1,067,497 1,173,953 205,955 11.32 18,194
1970 243,511.92 241,539 265,627 50,938 11.85 4,299
1971 901,010.74 881,062 968,926 202,388 12.39 16,335
1972 902,297.67 868,949 955,605 217,382 12.96 16,773
1973 652,441.10 618,488 680,167 168,006 13.54 12,408
1974 578,133.10 539,028 592,783 158,790 14.14 11,230
1975 414,240.00 379,651 417,512 121,000 14.75 8,203
1976 450,475.83 405,365 445,790 139,829 15.39 9,086
1977 424,878.52 375,261 412,684 139,658 16.03 B,712
1978 447,003.82 387,016 425,611 155,494 16.70 9,311
1979 1,487,500.97 1,261,579 1,387,390 546,361 17.38 31,436
1980 938,508.59 779,131 856,830 363,231 18.07 20,101
1981 800,182.27 649,732 714,527 325,710 18.77 17,353
1982 216,245.77 171,539 188,646 92,474 19.49 4,745
1983 854,382.25 661,531 727,502 383,195 20.22 18,951
1984 1,203,627.70 908,474 999,072 565,644 20.97 26,974
1985 1,177,379,36 865,703 952,035 578,558 21.72 26,637
1986 1,438,288.45 1,028,750 1,131,342 738,433 22.49 32,834
1987 1,731,834.57 1,204,041 1,324,114 927,271 23.26 39,865
1988 1,988,965.23 1,341,955 1,475,782 1,109,873 24.05 46,149
1989 1,970,449.59 1,288,477 1,416,971 1,144,G13 24.85 46,061
1990 3,106,164.81 1,965,705 2,161,735 1,876,279 25.66 73,121
1991 6,771,875.16 4,141,137 4,554,113 4,249,325 26.48 160,473
1992 7,806,142.36 4,605,156 5,064,406 5,083,579 27,31 186,144
1993 8,700,829.73 4,942,941 5,435,877 5,875,202 28.15 208,711
1994 7,460,893.11 4,073,648 4,479,894 5,219,267 29.00 179,975
1995 5,860,780.09 3,068,939 3,374,990 4,244,024 29.86 142,131
1996 6,866,724.19 3,440,366 3,783,457 5,143,284 30.73 167,370
1997 6,872,878.05 3,287,985 3,615,BB0 5,318,861 31.60 168,318
1998 5,414,368.24 2,464,945 2,710,762 4,327,917 32.49 133,208
MMkWing IX-205 DAvcescorpor 0763
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 380 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R3
NET SALVAGE PERCENT..-30
1999 4,707,248.66 2,034,096 2,236,947 3,882,476 33.38 116,311
2000 5,000,650.22 2,043,866 2,247,691 4,253,154 34.28 124,071
2001 3,776,210.47 1,454,068 1,599,075 3,309,999 35.19 94,061
2002 3,838,469.47 1,386,225 1,524,467 3,465,543 36.11 95,972
2003 4,561,008.94 1,538,063 1,691,447 4,237,865 37.03 114,444
2004 6,001,893.45 1,878,833 2,066,200 5,736,261 37.96 151,113
2005 2,403,718.93 694,338 763,581 2,361,254 38.89 60,716
2006 4,030,500.92 1,064,697 1,170,874 4,068,777 39.84 102,128
2007 3,837,074.82 919,824 1,011,554 3,976,643 40.78 97,515
2008 5,620,694.88 1,207,100 1,327,478 5,979,425 41.74 143,254
2009 4,841,763.18 920,226 1,011,996 5,282,296 42.69 123,736
2010 4,712,833.60 776,863 854,336 5,272,348 43.66 120,759
2011 9,844,333.05 1,377,025 1,514,349 11,283,284 44.62 252,875
2012 3,992,272.07 457,754 503,404 4,686,550 45.59 102,798
2013 9,965,185.57 888,695 977,320 11,977,421 46.57 257,192
2014 17,278,890.94 1,105,158 1,215,371 21,247,187 47.54 446,933
2015 14,779,071.84 568,699 625,412 18,587,381 48.52 383,087
2016 18,641,985.38 237,499 261,184 23,973,397 49.51 484,213
211,370,596.83 73,540,496 80,874,339 193,907,437 5,185,443
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..37.4 2.45
MMkæl"2°o^e"c'sbCorpor
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 381 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
IDAHO
SURVIVOR CURVE..IOWA 35-R1
NET SALVAGE PERCENT..-1
1957 3,348.88 3,049 3,382
1958 1,618.42 1,459 1,635
1959 10,739.62 9,589 10,847
1960 7,758.80 6,858 7,836
1961 5,293.05 4,630 5,346
1962 5,287.39 4,574 5,340
1963 27,611.94 23,625 27,888
1964 26,008.06 21,998 26,268
1965 42,947.13 35,903 43,377
1966 45,839.81 -37,859 46,298
1967 27,249.71 22,222 27,522
1968 37,195.76 29,936 37,568
1969 104,802.74 83,229 105,851
1970 90,865.66 71,165 91,774
1971 82,466.62 63,659 83,291
1972 118,993.59 90,481 120,184
1973 151,055.80 113,073 152,566
1974 51,795.76 38,159 52,314
1975 26,881.49 19,478 27,150
1976 9,019.96 6,424 9,110
1977 38,074.66 26,633 37,829 627 10.76 58
1978 30,332.93 20,824 29,578 1,059 11.21 94
1979 75,436.38 50,786 72,135 4,056 11.67 348
1980 41,377.44 27,296 38,770 3,021 12.14 249
1981 71,683.38 46,315 65,784 6,616 12.61 525
1982 51,286.85 32,412 46,037 5,763 13.10 440198337,467.75 23,149 32,880 4,962 13.59 365
1984 70,268.19 42,380 60,195 10,776 14.10 764
1985 87,504.06 51,487 73,130 15,249 14.61 1,044
1986 72,694.24 41,661 59,174 14,247 15.14 941
1987 77,964.63 43,467 61,739 17,005 15.68 1,085
1988 103,808.35 56,257 79,906 24,941 16.22 1,538
1989 64,944.51 34,146 48,500 17,094 16.78 1,019
1990 285,874.43 145,686 206,927 81,806 17.34 4,718
1991 338,651.12 166,914 237,079 104,959 17.92 5,8571992577,214.86 274,838 390,371 192,616 18.50 10,412
1993 546,687.40 250,838 356,282 195,872 19.10 10,255
1994 945,901.27 417,626 593,182 362,178 19.70 18,385
1995 291,148.16 123,420 175,302 118,758 20.31 5,847
1996 816,862.38 331,662 471,081 353,950 20.93 16,911
IX-207
ece 713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 3B1 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
IDAHO
SURVIVOR CURVE..IOWA 35-R1
NET SALVAG2 PERCENT..-1
1997 644,882.64 250,111 355,249 296,082 21.56 13,733
1998 603,656.16 222,971 316,700 292,992 22.20 13,198
1999 822,940.02 288,773 410,163 421,006 22.84 18,433
2000 604,389.16 200,570 284,883 325,550 23.50 13,853
2001 372,726.11 116,701 165,758 210,695 24.15 8,724
2002 425,194.40 124,909 177,417 252,030 24,82 10,154
2003 672,022.40 184,421 261,945 416,797 25.49 16,351
2004 644,250.41 164,346 233,431 417,261 26,16 15,950
2005 671,618.79 158,147 224,627 453,708 26.84 16,904
2006 427,653.44 92,308 131,111 300,819 27.52 10,931
2007 377,146.04 73,898 104,962 275,955 28.21 9,782
2008 374,037.90 65,843 93,521 284,257 28.90 9,836
2009 288,621.13 44,977 63,884 227,624 29.60 7,690
2010 276,154.99 37,456 53,201 225,715 30.30 7,449
2011 1,584,188.51 182,403 259,079 1,340,951 31.01 43,243
2012 1,392,468.27 131,793 187,194 1,219,199 31.72 38,436
2013 39,567.60 2,923 4,152 35,812 32.44 1,104
2014 176,670.58 9,380 13,323 165,114 33.16 4,979
2015 315,642.18 10,109 14,358 304,440 33,89 8,983
2016 376,617.30 4,021 5,711 374,672 34.63 10,819
16,592,411.21 5,261,227 7,382,100 9,376,236 361,407
WASHINGTON
SURVIVOR CURVE..IOWA 35-R1
NET SALVAGE PERCENT..-1
1955 246.75 229 194 55 2.85 19
1956 1,226.06 1,127 957 281 3.15 89
1957 284.41 259 220 67 3.45 19
1958 15,784.86 14,235 12,089 3,854 3.75 1,028
1959 1,081.93 966 820 272 4.06 G7
1960 16,927.64 14,962 12,706 4,391 4.37 1,005
1961 38,487.97 33,6G4 28,588 10,285 4.69 2,193
1962 38,923.96 33,675 28,597 10,716 5.02 2,135
1963 57,017.13 48,785 41,429 16,158 5.35 3,020
1964 52,490.61 44,397 37,703 15,313 5,69 2,691
1965 72,504.89 60,613 51,474 21,756 6.03 3,608
1966 20,008.81 16,525 14,033 6,176 6.38 968
1967 87,999.89 71,764 60,943 27,937 6.74 4,145
X-208 DAece
b 6 713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 381 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4}(5)(6)(7)
WASHINGTON
SURVIVOR CURVE..IOWA 35-R1
NET SALVAGE PERCENT..-1
1968 97,401.90 78,392 66,572 31,804 7.11 4,473
1969 151,903.82 120,635 102,446 50,977 7.48 6,815
1970 256,384.82 200,797 170,521 88,428 7.86 11,250
1971 245,332.41 189,380 160,825 86,961 8.25 10,541
1972 310,931.61 236,429 200,780 113,261 8.65 13,094
1973 210,781.74 157,781 133,991 78,899 9.06 8,708
1974 205,688.47 151,536 128,687 79,058 9.47 8,348
1975 32,391.13 23,471 19,932 12,783 9.89 1,293
1976 107,386.00 76,479 64,947 43,512 10.32 4,216
1977 142,370.73 99,588 84,572 59,222 10.76 5,504
1978 107,771.59 73,986 62,830 46,019 11.21 4,105
1979 295,325.32 198,824 168,845 129,433 11.67 11,091
1980 224,922.21 148,375 126,003 101,169 12.14 8,334
1981 183,203.02 118,369 100,521 84,514 12.61 6,702
1982 133,011.68 84,059 71,385 62,957 13.10 4,806
1983 147,622.74 91,205 77,453 71,646 13.59 5,272
1984 195,302.59 117,789 100,029 97,227 14.10 6,896
1985 286,920.30 168,823 143,36B 146,422 14,61 10,022
1986 191,435.95 109,713 93,170 100,1BO 15.14 6,617
1987 181,712.09 101,308 86,033 97,497 15.68 6,218
1988 261,495.62 141,714 120,346 143,764 16.22 8,863
1989 297,863.12 156,609 132,995 167,846 16.78 10,003
1990 776,168.08 395,547 335,906 448,024 17.34 25,838
1991 693,922.46 342,021 290,451 410,411 17.92 22,902
1992 1,362,771.20 648,876 551,038 825,361 18.50 44,614
1993 1,377,214.75 631,911 536,631 854,356 19.10 44,731
1994 2,070,645.87 914,214 776,368 1,314,984 19.70 66,750
1995 494,574.60 209,654 178,042 321,478 20.31 15,829
1996 1,812,425.42 735,881 624,924 1,205,625 20.93 57,603
1997 1,157,215.30 448,814 381,141 787,646 21.56 36,533
1998 1,156,313.42 427,104 362,705 805,172 22.20 36,269
1999 1,462,966.83 513,361 435,956 1,041,640 22.84 45,606
2000 1,042,418.45 345,933 293,773 759,070 23.50 32,301
2001 586,512.88 183,637 155,948 436,430 24.15 18,072
2002 790,372.40 232,187 197,178 601,098 24.82 24,218
2003 1,250,950.57 343,295 291,533 971,927 25.49 38,130
2004 1,201,263.91 306,437 260,232 953,044 26.16 36,431
2005 7,037,629.69 1,657,161 1,407,293 5,700,713 26.84 212,396
2006 1,420,059.68 306,516 260,299 1,173,961 27.52 42,658
2007 3,408,308.88 667,824 567,129 2,875,263 28.21 101,924
g gg gg IX-209 DAece
1 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 381 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
WASHINGTON
SURVIVOR CURVE..IOWA 35-R1
NET SALVAGE PERCENT.,-1
2008 1,933,198.89 340,307 288,995 1,663,536 28.90 57,562
2009 2,113,927.26 329,419 279,749 1,855,318 29.60 62,680
2010 3,403,639.93 461,646 392,039 3,045,638 30.30 100,516
2011 3,085,560.14 355,271 301,703 2,814,713 31.01 90,768
2012 1,680,410.14 159,046 135,065 1,562,149 31.72 49,24B
2013 1,514,197.62 111,856 94,990 1,434,349 32.44 44,215
2014 3,137,897.56 166,609 141,488 3,027,789 33.16 91,308
2015 6,070,516.03 194,421 165,106 5,966,115 33.89 176,044
2016 2,382,410.29 25,434 21,599 2,384,635 34.63 68,860
59,093,636.02 14,640,845 12,433,287 47,251,286 1,828,164
75,686,047.23 19,902,072 19,815,386 56,627,522 2,189,571
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT .,25.9 2.89
IX-210
ece
7r
3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 385 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R2,5
NET SALVAGE PERCENT..-15
1956 4,814.90 4,444 5,537
1957 282,515.34 258,498 324,893
1958 21,574.00 19,564 24,674 136 11.63 12
1959 21,778.10 19,562 24,672 373 12.04 31
1960 15,162.00 13,483 17,005 431 12.47 35
1961 194.72 171 216 8 12.91 1
1963 61.00 52 66 4 13.85
1964 31.00 26 33 3 14.34
1965 46.00 39 49 4 14.85
1966 4,260.70 3,531 4,453 447 15.37 29
1967 727.99 595 750 87 15.90 S
1968 81.00 65 82 11 16.46 1
1969 984.95 782 986 147 17.02 9
1988 57,525.99 30,011 37,850 28,305 30.05 942
1989 63,358.31 32,019 40,382 32,480 30.83 1,054
1990 2,812.18 1,375 1,734 1,500 31,62 47
1991 7,383.52 3,486 4,397 4,094 32.42 126
1992 67,357.36 30,661 38,670 38,791 33.23 1,167
1993 142,726.50 62,521 78,851 85,284 34.05 2,505
1994 42,007.38 17,681 22,299 26,009 34.87 746
1995 25,534.67 10,304 12,995 16,370 35.70 459
1996 55,789.67 21,534 27,159 36,999 36.54 1,013
1997 105,167.39 38,745 48,865 72,077 37.38 1,928
1998 148,604.14 52,108 65,719 105,176 38.23 2,751
1999 111,415.85 37,064 46,745 81,383 39.09 2,082
2000 228,888.50 71,978 90,779 172,443 39.96 4,315
2001 297,945.47 88,277 111,335 231,302 40.83 5,665
2002 23,166.03 6,438 8,120 18,521 41.71 444
2003 141,466.92 36,709 46,297 116,390 42,59 2,733
2004 266,004.61 64,072 80,808 225,097 43.48 5,177
2005 73,300.64 16,277 20,529 63,767 44.3B 1,437
2006 17,394.90 3,535 4,458 15,546 45.28 343
2007 151,220.49 27,887 35,171 138,733 46.18 3,004
2008 144,333.29 23,872 30,107 135,876 47.09 2,885
2009 21,516.79 3,145 3,966 20,778 48.01 433
2010 175,841,68 22,317 28,146 174,072 48.93 3,558
2011 109,590.96 11,801 14,884 111,146 49.85 2,230
2012 183,817.97 16,220 20,457 190,934 50.78 3,760
2013 22,297.84 1,534 1,935 23,708 51.71 458
a pg IX-211 Avista Corporation
Decertibee 83920163
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 385 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R2.5
NET SALVAGE PERCENT..-15
2014 220,540.62 10,837 13,667 239,955 52.65 4,558
2015 95,174.93 2,B26 3,564 105,887 53.58 1,976
2016 6,855,34 67 85 7,799 54.53 143
3,361,271.64 1,066,113 1,343,390 2,522,072 58,062
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..43.4 1.73
IX-212 Avista corporation
Decemt Tiggg713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 30-R3
NET SALVAGE PERCENT..-5
1981 2,741.22 2,502 2,357 521 3.92 133
1992 47,715.78 34,904 32,886 17,216 9.10 1,892
1993 111,624.05 79,114 74,540 42,665 9.75 4,376
1997 8,878.28 5,413 5,100 4,222 12.58 336
2000 66,382.73 35,060 33,033 36,669 14.91 2,459
2003 15,101.12 6,660 6,275 9,581 17.40 551
2004 59,637.12 24,505 23,088 39,531 18.26 2,165
2005 151,044.93 57,412 54,093 104,504 19.14 5,460
2006 159,520.16 55,664 52,446 115,050 20.03 5,744
2007 217,370.10 69,003 65,014 163,225 20.93 7,799
2009 97,950.75 24,752 23,321 79,527 22.78 3,491
2011 941,444.66 175,956 165,784 822,733 24.66 33,363
2012 23,610.77 3,620 3,411 21,380 25.62 835
2013 272,852.23 32,660 30,771 255,724 26.58 9,621
2014 57,414.34 4,923 4,639 55,646 27.55 2,020
2,233,288.24 612,148 576,758 1,768,195 80,245
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..22.0 3.59
IX-213 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 391.1 OFFICE FURNITURE AND EQUIPMENT -COMPUTER HARDWARE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..5-SQUARE
NET SALVAGE PERCENT..0
2012 6,649.51 5,985 5,320 1,330 0.50 1,330
6,649.51 5,985 5,320 1,330 1,330
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..1.0 20.00
IX-214 DAe
e P
1r
3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 392.2 TRANSPORTATION EQUIPMENT -LIGHT TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 13-51.5
NET SALVAGE PERCENT..0
1990 13,192.11 13,192 13,192
1991 21,954.40 21,718 21,954
1992 38,694.00 37,533 38,694
1993 26,040.43 24,738 26,040
1995 52,211.53 47,553 52,212
1996 5,806.97 5,177 5,807
1997 16,125.36 14,054 16,125
1999 28,447.46 23,589 28,447
2000 115,732.25 93,298 115,732
2001 1,955,61 1,530 1,956
2004 7,765.83 5,412 7,766
2005 55,942.55 37,137 55,294 649 4.37 149
2006 83,946.25 52,692 78,455 5,491 4.84 1,135
2008 68,992.66 37,522 55,868 13,125 5.93 2,213
2009 65,934.15 32,713 48,707 17,227 6.55 2,630
2010 238,500.85 105,675 157,343 81,158 7.24 11,210
2011 1,023,855.87 395,362 588,666 435,190 7.98 54,535
2012 266,198.96 86,414 128,664 137,535 8.78 15,665
2013 673,773.63 173,625 258,516 415,258 9.65 43,032
2014 135,073.56 25,352 37,747 97,327 10.56 9,217
2015 1,129,474.36 129,460 192,757 936,717 11.51 81,383
2016 807,094.59 31,041 46,218 760,876 12.50 60,870
4,876,713.38 1,394,787 1,976,160 2,900,553 282,039
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..10.3 5.78
BannettBaming IX-215 3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 392.3 TRANSPORTATION EQUIPMENT -MEDIUM TRUCKS
2ALCULATED REMAINING LIFE DEPRECIATION ACCRUA1
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 16-L2.5
NET SALVAGE PERCENT..0
1997 116,799.41 81,614 115,569 1,230 4.82 255
2004 120,625.45 72,752 103,020 17,605 6.35 2,772
2005 6,308.62 3,655 5,176 1,133 6.73 168
2006 157,776.72 86,777 122,880 34,897 7.20 4,847
2008 124,152.11 58,972 83,507 40,645 8.40 4,839
2009 298,879.40 128,333 181,725 117,154 9.13 12,832
2010 1,007,105.36 382,700 541,919 465,186 9.92 46,894
2011 135,169.88 44,184 62,566 72,604 10.77 6,741
2012 444,967.72 120,978 171,310 273,658 11.65 23,490
2013 88,284.60 18,871 26,722 61,563 12.58 4,894
2014 341,759.11 52,761 74,712 267,047 13.53 19,737
2015 308,052.95 28,686 40,621 267,432 14.51 18,431
2016 731,001.14 22,844 32,348 698,653 15.50 45,074
3,880,882.47 1,103,127 1,562,075 2,318,808 190,974
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..12.1 4.92
IX-216 DAece 3r
3
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 392.4 TRANSPORTATION EQUIPMENT -HEAVY TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 18-R3
NET SALVAGE PERCENT..0
2004 760,980.36 466,732 443,996 316,984 6.96 45,544
2006 101,711.45 53,850 51,227 50,484 8.47 5,960
2013 396,421.17 74,658 71,021 325,400 14.61 22,272
2014 562,411.59 76,241 72,527 489,885 15.56 31,4842015178,982.16 14,617 13,905 165,077 16.53 9,987
2016 206,803.23 5,629 5,355 201,448 17.51 11,505
2,207,309.96 691,727 658,031 1,549,279 126,752
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..12.2 5.74
IX-217 Aece
b 713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 392.5 TRANSPORTATION EQUIPMENT -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 15-L2
NET SALVAGE PERCENT..0
1979 8,678.82 8,141 6,895 1,784 0.93 1,784199017,413.72 13,861 11,740 5,674 3.06 1,85419919,574.04 7,480 6,335 3,239 3.28 98819929,897.57 7,582 6,422 3,476 3.51 99019931,629.00 1,223 1,036 593 3.74 15919945,363.67 3,937 3,335 2,029 3.99 50919959,467.40 6,798 5,758 3,709 4.23 87719963,445.68 2,417 2,047 1,399 4.48 312199713,310.34 9,104 7,711 5,599 4.74 1,18119982,910.54 1,942 1,645 1,266 4.99 254200677,249.53 40,685 34,459 42,791 7.10 6,027200710,038.00 5,019 4,251 5,787 7.50 7722008114,722.51 53,767 45,540 69,183 7.97 8,680200937,116.75 15,985 13,539 23,578 B.54 2,761201040,193.35 15,515 13,141 27,052 9.21 2,937201143,564.92 14,638 12,39B 31,167 9.96 3,1292012188,394.16 52,877 44,786 143,608 10.79 13,3092013138,696.74 30,975 26,235 112,462 11.65 9,653201444,984.97 7,318 6,198 38,787 12.56 3,0882015207,547.51 20,479 17,346 190,202 13.52 14,0682016195,147.59 6,504 5,509 189,639 14.50 13,079
1,179,346.81 326,247 276,326 903,021 86,411
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..10.5 7.33
X-218
ce f 13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 393 STORES EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..25-SQUARE
NET SALVAGE PERCENT..O
1995 23,687.64 20,371 20,367 3,321 3.50 949200420,449.62 10,225 10,223 10,227 12.50 8182005597.50 275 275 322 13.50 24200639,536.69 16,605 16,602 22,935 14.50 1,58220153,888.34 233 233 3,655 23.50 156
88,159.79 47,709 47,700 40,460 3,529
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..11.5 4.00
68nnettFleining IX-219 Avista Corporation
learwater_PR_02 Attachment 6 Decembb@¾¾D 6713
AVISTA CORPORATION
WASHINGTON AND IDARO
ACCOUNT 394 TOOLS,SHOP AND GARAGE EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..20-SQUARE
NET SALVAGE PERCENT.,0
1997 72,895.57 71,073 70,592 2,304 0.50 2,304199887,573.93 81,006 80,458 7,116 1.50 4,7441999108,942.79 95,325 94,680 14,263 2.50 5,705
2000 136,902.91 112,945 112,181 24,722 3.50 7,063
2001 5,098.30 3,951 3,924 1,174 4.50 26120023,192.99 2,315 2,299 894 5.50 1632003283,542.01 191,391 190,096 93,446 6.50 14,376
2004 119,555.68 74,722 74,216 45,340 7.50 6,045
2005 99,629.51 57,287 56,899 42,731 8.50 5,027200654,057.88 28,380 28,188 25,870 9.50 2,7232007232,351,79 110,367 109,620 122,732 10.50 11,689
2008 99,703.88 42,374 42,087 57,617 11.50 5,0102010101,469.46 32,978 32,755 68,714 13.50 5,090201127,747.12 7,630 7,578 20,169 14.50 1,391
2012 255,761.32 57,546 57,157 198,604 15.50 12,813
2013 888,283.21 155,450 154,398 733,885 16.50 44,47820142,402.47 300 298 2,104 17.50 120
2015 12,583.41 944 938 11,645 18.50 62920166,135,75 153 152 5,984 19.50 307
2,597,829.98 1,126,137 1,118,516 1,479,314 129,938
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..11.4 5.00
IX-220 Dc e 13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 395 LABORATORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2002 1,519.99 1,469 1,467 53 0.50 53200345,311.14 40,780 40,712 4,599 1.50 3,066201393,418.63 21,797 21,761 71,658 11.50 6,231
140,249.76 64,046 63,940 76,310 9,350
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..8.2 6.67
IX-221 Avista corporation
Decenifles 39,820763
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 396.4 POWER OPERATED EQUIPMENT -HEAVY TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 22-51
NET SALVAGE PERCENT..0
1978 158,711.24 147,962 158,711198668,032.29 55,879 68,0321987107,340.79 86,555 107,341
1989 264,725.79 205,162 264,726
1991 162,900.06 120,843 162,900199263,686.23 46,144 63,GB6
2002 319,867.31 164,876 252,267 67,600 10.66 6,3412005123,603.78 53,712 82,181 41,423 12.44 3,3302010744,251.60 202,302 309,530 434,722 16.02 27,1362012305,686.05 59,609 91,204 214,482 17.71 12,111
2,318,805.14 1,143,044 1,560,578 758,227 48,918
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..15.5 2.11
IX-222
o ce 6 1
13
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 396.5 POWER OPERATED EQUIPMENT -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 15-50
NET SALVAGE PERCENT,.0
1990 9,905.14 9,053 6,947 2,958 1.29 2,293199912,096.92 8,169 6,268 5,829 4.87 1,197200010,792.97 6,979 5,355 5,438 5.30 1,0262004110,232.72 57,909 44,436 65,797 7.12 9,2412005143,490.69 70,788 54,319 89,172 7.60 11,733200691,891.20 42,332 32,483 59,408 8.09 7,343200762,178.83 26,530 20,358 41,821 8.60 4,8632010171,647.49 54,241 41,622 130,025 10.26 12,6732011326,198.86 90,031 69,085 257,114 10.86 23,6752012253,654.69 59,355 45,546 208,109 11.49 18,112201353,284.76 10,053 7,714 45,571 12.17 3,745201453,284.88 7,496 5,752 47,533 12.89 3,6882015384,933.92 34,132 26,191 358,743 13.67 26,243201634,312.90 1,075 825 33,488 14.53 2,305
1,717,905.97 478,143 366,901 1,351,005 128,137
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..10.5 7.46
EannettFIsini IX-223 Avista corporation
learwater_PR_02 Attachmen Decernb QÞj6 )713
AVISTA CORPORATION
RASHINGTON AND IDAHO
ACCOUNT 397 COMMUNICATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
FULLY ACCRUED
NET SALVAGE PERCENT..0
1961 331.74 332 3321965513.40 513 513
1966 666.11 666 6661967555.04 555 5551968551.16 551 55119695,581.00 5,581 5,58119714,507.27 4,507 4,507
1972 7,907.01 7,907 7,90719783,763.84 3,764 3,76419803,653.47 3,653 3,653
1982 241.67 242 24219834,023.05 4,023 4,023198928,871.38 28,871 28,871199053,946.32 53,946 53,946
1991 19,694.50 19,694 19,695199223,929.89 23,930 23,93019934,749.92 4,750 4,750
1994 13,595.05 13,595 13,595199610,603,36 10,603 10,603
1997 5,580.79 5,581 5,58119999,340.26 9,340 9,340200094,067.98 94,068 94,068
296,674.21 296,672 296,674
AMORTIZED
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2002 26,958.50 26,060 25,808 1,151 0.50 1,151200329,564.17 26,608 26,350 3,214 1.50 2,14320047,973.26 6,644 6,580 1,394 2.50 55820054,790.82 3,673 3,637 1,153 3.50 3292006175,566.45 122,897 121,707 53,860 4.50 11,96920071,278.18 810 802 476 5.50 8720088,875.27 5,029 4,980 3,895 6.50 59920091,365.01 683 676 689 7.50 922010126,849.21 54,968 54,436 72,414 8.50 8,5192011184,634.18 67,700 67,044 117,590 9.50 12,378
IX-224 Ae
e p 713
AVISTA CORPORATION
WASHINGTON AND IDAHO
ACCOUNT 397 COMMUNICATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM,ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
AMORTI2ED
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2012 100,680.90 30,204 29,911 70,769 10.50 6,740201312,186.52 2,843 2,815 9,371 11.50 8152014207,335.17 34,557 34,222 173,113 12.50 13,849
888,057.64 382,676 378,970 509,088 59,229
1,184,731.85 679,348 675,644 509,088 59,229
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..8.6 5.00
IX-225 Avista Corporation
DecembÙ i,§§Ÿ 713
AVISTA CORPORATION
ALLOCATED ALL
ACCOUNT 391 OFFICE FURNITURE AND EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2003 378,871.41 340,984 340,985 37,886 1.50 25,257
378,871.41 340,984 340,985 37,886 25,257
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..1.5 6.67
IX-226 DAe
e
Sc4
413
AVISTA CORPORATION
ALLOCATED ALL
ACCOUNT 391.1 OFFICE FURNITURE AND EQUIPMENT -COMPUTER HARDWARE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..5-SQUARE
NET SALVAGE PERCENT..0
2012 40,668.25 36,601 34,638 6,030 0.50 6,0302014195,393.79 97,697 92,458 102,936 2.50 41,174
236,062.04 134,298 127,096 108,966 47,204
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..2.3 20.00
ap g IX-227 Aec
ey 713
AVISTA CORPORATION
ALLOCATED ALL
ACCOUNT 394 TOOLS,SHOP AND GARAGE EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..20-SQUARE
NET SALVAGE PERCENT..0
2002 20,727.97 15,028 15,028 5,700 5.50 1,036200557,361.38 32,983 32,983 24,378 8.50 2,8682006217,295.52 114,080 114,080 103,216 9.50 10,8652007119,617.16 56,818 56,818 62,799 10.50 5,9812008409,473.90 174,026 174,027 235,447 11.50 20,4742009165,720.59 62,145 62,145 103,576 12.50 8,2862010102,657.24 33,364 33,364 69,293 13.50 5,133201125,733,41 7,077 7,077 18,656 14.50 1,2872012202,171.14 45,489 45,489 156,682 15.50 10,1092014958,195.80 119,774 119,775 838,421 17.50 47,9102015339,761.55 25,482 25,482 314,280 18.50 1G,9882016541,281.10 13,532 13,532 527,749 19.50 27,064
3,159,996.76 699,798 699,800 2,460,197 158,001
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..15.6 5.00
MUWAPAmin IX-228 Ae
e 3
AVISTA CORPORATION
ALLOCATED ALL
ACCOUNT 395 LABORATORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2004 5,272.40 4,394 4,394 878 2.50 351201074,033.85 32,081 32,080 41,954 8.50 4,936201481,995.78 13,666 13,666 68,330 12.50 5,466
161,302.03 50,141 50,140 111,162 10,753
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..10.3 6.67
Eannett Flerninn IX-229 Avista Corporation
learwater_PR_02 Attachmen1P Decemb8 91,62gg713
AVISTA CORPORATION
ALLOCATED ALL
ACCOUNT 397 COMMUNICATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
FULLY ACCRUED
NET SALVAGE PERCENT..O
1991 46,821.56 46,822 46,8221994108,463.48 10B,463 108,4632000457,378.83 457,379 457,379
612,663.87 612,664 612,664
AMORTIZED
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2005 11,348.48 8,701 8,701 2,647 3.50 7562006244,205,53 170,944 170,945 73,260 4.50 16,280200757,861.53 36,645 36,645 21,216 5.50 3,857201166,852.88 24,513 24,513 42,340 9.50 4,457
380,268.42 240,803 240,805 139,463 25,350
992,932.29 853,467 853,469 139,463 25,350
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..5.5 2.55
pg IX-230
Dece gg 13
AVISTA CORPORATION
OREGON
ACCOUNT 351.2 STRUCTURES AND IMPROVEMENTS -COMPRESSOR STATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-S2.5
NET SALVAGE PERCENT..-5
2008 264.37 39 34 243 51.51 5
264.37 39 34 243 5
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..48.6 1.89
IX-231 AVce
b 713
AVISTA CORPORATION
OREGON
ACCOUNT 351.4 STRUCTURES AND IMPROVEMENTS -OFFICE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6){7)
SURVIVOR CURVE..IOWA 60-52.5
NET SALVAGE PERCENT..-5
2009 10,261.46 1,347 1,282 9,493 52.50 1B120101,042.63 119 113 982 53.50 1820115,079.34 489 465 4,868 54.50 8920128,666.73 683 650 8,450 55.50 152
2013 8,620.17 528 502 8,549 56.50 151
2014 14,049.06 615 585 14,167 57.50 246201521,594.16 567 540 22,134 58.50 378201618,274.65 160 152 19,037 59.50 320
87,588.20 4,508 4,289 87,679 1,535
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..57.1 1.75
IX-232 Ae
e 3
AVISTA CORPORATION
OREGON
ACCOUNT 352 STORAGE WELLS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R4
NET SALVAGE PERCENT..0
2008 879,120.93 135,543 123,631 755,490 46.52 16,240
2009 256.85 35 32 225 47.52 5
2010 5,518,18 651 594 4,924 48.51 102
2011 12,939.37 1,292 1,178 11,761 49.51 23820123,012.17 246 224 2,788 50.51 55
2013 8,620.17 549 501 8,119 51.50 158
2014 14,049.06 639 583 13,466 52.50 256
2015 21,594.16 589 537 21,057 53.50 394
2016 18,274.65 166 151 18,123 54.50 333
963,385.54 139,710 127,431 835,954 17,781
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..47.0 1.85
IX-233
D
r
13
AVISTA CORPORATION
OREGON
ACCOUNT 352.2 RESERVOIRS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R4
NET SALVAGE PERCENT..0
2007 10,962.23 2,076 2,162 8,800 40.53 217
2008 30,886.44 5,238 5,456 25,430 41.52 61220111,422,312.87 156,170 162,656 1,259,657 44.51 28,301
1,464,161.54 163,484 170,274 1,293,888 29,130
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,P2RCENT ..44.4 1.99
IX-234 Avista Corporation
DecemÑBS Žgg13
AVISTA CORPORATION
OREGON
ACCOUNT 352.3 NON-RECOVERABLE GAS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R4
NET SALVAGE PERCENT..0
2007 82,546.36 15,634 19,833 62,713 40.53 1,5472008187,214.69 31,752 40,281 146,934 41.52 3,5392011180,859.10 19,858 25,191 155,668 44.51 3,497
450,620.15 67,244 85,305 365,315 8,583
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..42.6 1.90
IX-235
D 3
AVISTA CORPORATION
OREGON
ACCOUNT 353 LINES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 60-R4
NET SALVAGE PERCENT..0
2008 61,909.71 8,750 11,146 50,764 51.52 9852010394.28 43 55 340 53.51 6
62,303.99 8,793 11,201 51,103 991
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..51.6 1.59
gypyggggng IX-236 Aees
3
AVISTA CORPORATION
OREGON
ACCOUNT 354 COMPRESSOR STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R4
NET SALVAGE PERCENT..0
2008 2,917,659.52 434,427 438,398 2,379,262 46.52 51,145
2009 482.50 66 67 416 47.52 9
2010 3,588.45 423 427 3,161 48.51 65
2011 24,256.29 2,421 2,443 21,813 49.51 441
2012 26,059.14 2,127 2,146 23,913 50.51 473
2013 8,620.17 549 554 8,066 51.50 157
2014 14,049.06 639 645 13,404 52.50 255
2015 21,594.16 589 595 20,999 53.50 393
2016 18,274.65 166 167 18,107 54.50 332
2,934,5B3.94 441,407 445,442 2,489,142 53,270
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RAT2,PERCENT ,,46.7 1,82
9 IX-237 Aece 4713
AVISTA CORPORATION
OREGON
ACCOUNT 355 MEASURING AND REGULATING EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 35-R3
NET SALVAGE PERCENT..0
2012 7,983.77 1,001 7,376 608 30.61 2020138,620.17 842 6,205 2,415 31.58 76
2014 14,049.06 983 7,244 6,805 32.55 209
2015 21,594.16 907 6,683 14,911 33.53 445
2016 18,274.65 256 1,887 16,388 34.51 475
70,521.81 3,989 29,395 41,127 1,225
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..33.6 1.74
pg IX-238 AvistaCorporation13Decem6¾Sf,4&lä
AVISTA CORPORATION
OREGON
ACCOUNT 357 OTHER EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 45-R1.5
NET SALVAGE PERCENT..0
2009 288.80 39 29 260 38.95 7
2010 2,582,94 302 228 2,355 39.74 59
2011 2,590.29 257 194 2,396 40.54 5920128,141.22 662 499 7,642 41.34 18520138,619.99 548 413 8,207 42.14 195
2014 14,048.64 640 483 13,566 42.95 316201521,593.52 590 445 21,149 43.77 483201618,274.05 166 125 18,149 44.59 407
76,139.45 3,204 2,416 73,723 1,711
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..43,1 2.25
pg IX-239 Ae
e 3 13
AVISTA CORPORATION
OREGON
ACCOUNT 374.4 LAND -EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 60-R4
NET SALVAGE P2RCENT..0
2009 91,527.94 11,425 12,243 79,285 52.51 1,510
2010 4,950.06 535 573 4,377 53.51 82
2013 205,921.41 12,011 12,871 193,050 56.50 3,417
2014 72,262.29 3,011 3,227 69,035 57.50 1,201
2015 17,795.38 445 477 17,318 58.50 296
392,457.08 27,427 29,391 363,066 6,506
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..55.8 1.66
IX-240 DAece 7r of63
AVISTA CORPORATION
OREGON
ACCOUNT 375 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R2
NET SALVAGE PERCENT..O
1956 2,370.83 1,922 1,864 507 9.47 541960122.31 95 92 30 10.99 3196347,828.84 36,120 35,039 12,790 12.24 1,04519647,674.63 5,728 5,557 2,118 12.68 1671966302.59 220 213 90 13.60 7
1971 287.87 195 189 99 16.09 619726,000.02 4,004 3,884 2,116 16.63 1271973828.66 544 528 301 17.17 18
1976 511.06 318 308 203 18.88 111979477.00 280 272 205 20.70 10199711,742.78 3,894 3,777 7,966 33.42 2381998732.03 231 224 508 34.21 1520004,325.43 1,228 1,191 3,134 35.81 8820013,770.30 1,009 979 2,791 36.62 7620021,584.97 398 386 1,199 37.44 32
2003 7,612.27 1,787 1,734 5,878 38.26 1542004431.95 94 91 341 39.09 9200638,028.48 7,020 6,810 31,218 40.77 766
2007 19,827.65 3,319 3,220 16,608 41.63 399200817,179.79 2,584 2,507 14,673 42.48 34520099,093.01 1,209 1,173 7,920 43.35 183
2010 15,687.55 1,813 1,759 13,929 44.22 315201136,865.85 3,620 3,511 33,355 45.09 74020121,690.13 136 132 1,558 45.97 34201333,243.36 2,088 2,026 31,217 46.86 666201411,842.35 533 517 11,325 47.75 237201566,325.34 1,791 1,737 64,588 48.65 1,328201631,641.76 285 277 31,365 49.55 633
378,028.81 82,465 79,997 298,032 7,706
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..38.7 2.04
IX-241 De
rg 6ra
613
AVISTA CORPORATION
OREGON
ACCOUNT 376 MAINS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL{1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R3
NET SALVAGE PERCENT..-25
1962 22,069.40 21,904 24,250 3,337 11.33 2951963786,122.02 771,471 854,081 128,572 11.82 10,87719641,727,164.70 1,674,961 1,854,318 304,638 12.33 24,707
1965 1,129,774.74 1,082,268 1,198,158 214,060 12.85 16,658
1966 1,196,228.74 1,131,259 1,252,395 242,891 13.39 18,140
1967 745,345.13 695,547 770,027 161,654 13.94 11,596
1968 573,987.97 528,198 584,758 132,727 14.51 9,147
1969 597,056.22 541,418 599,394 146,926 15.10 9,730
1970 398,598.19 355,928 394,041 104,207 15.71 6,6331971621,190.82 546,081 604,556 171,933 16.32 10,535
1972 594,830.09 514,260 569,327 174,211 16.96 10,272
1973 801,176.65 680,820 753,723 247,748 17.61 14,069
1974 676,312.27 564,569 625,024 220,366 18.27 12,0621975605,839.76 496,516 549,683 207,617 18.94 10,962
1976 469,876.18 377,716 418,162 169,183 19.63 8,619
1977 455,919.97 359,242 397,710 172,190 20.33 8,470
1978 534,296.02 412,376 456,534 211,336 21.04 10,0441979887,222.27 670,052 741,802 367,226 21.77 16,868
1980 944,988.86 698,004 772,747 408,489 22.50 18,155
1981 897,668.87 647,747 717,108 404,978 23.25 17,4181983577,594.54 396,836 439,330 282,663 24.77 11,412
1984 576,936.22 386,151 427,500 293,670 25.55 11,4941985858,274.64 559,048 618,911 453,932 26.34 17,234
1986 999,025.64 632,571 700,307 548,475 27.14 20,209
1987 1,258,082.63 773,721 856,572 716,031 27.94 25,627
1988 1,922,754.59 1,146,659 1,269,444 1,133,999 2B.76 39,430
1989 1,799,159.02 1,039,014 1,150,273 1,098,676 29.59 37,130
1990 1,182,236.94 660,442 731,163 746,633 30.42 24,544
1991 1,453,314.17 784,136 868,102 948,541 31.26 30,344
1992 2,101,324.64 1,093,162 1,210,219 1,416,437 32.11 44,11219933,712,131.22 1,858,618 2,057,641 2,582,523 32.97 78,32919943,828,297.80 1,841,076 2,038,220 2,747,152 33.84 81,181
1995 2,306,589.42 1,063,136 1,176,978 1,706,259 34.72 49,143
1996 4,797,474.58 2,115,267 2,341,772 3,655,071 35.60 102,671
1997 4,479,000.06 1,884,259 2,086,027 3,512,723 36.49 96,265
1998 3,149,494.99 1,260,507 1,395,483 2,541,386 37.39 67,970
1999 2,240,683.38 850,451 941,518 1,859,336 38.30 48,54720003,039,936.41 1,090,919 1,207,736 2,592,185 39.21 66,110
2001 3,690,771.20 1,247,296 1,380,858 3,232,606 40,13 80,553
2002 4,383,151.97 1,388,637 1,537,334 3,941,606 41.06 95,996
2003 3,131,669.73 925,996 1,025,153 2,889,434 41.99 68,812
ÑHPWaf gping IX-242 DAeces pop
3
AVISTA CORPORATION
OREGON
ACCOUNT 376 MAINS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R3
NET SALVAGE PERCENT..-25
2004 3,534,194.74 969,474 1,073,286 3,344,457 42.93 77,905
2005 3,937,015.39 995,868 1,102,507 3,818,762 43.87 87,047
2006 9,763,056.78 2,261,002 2,503,113 9,700,708 44.81 216,485
2007 16,304,966.44 3,420,374 3,786,631 16,594,577 45.77 362,564200814,094,093.18 2,652,332 2,936,347 14,681,269 46.72 314,239
2009 7,390,766.03 1,227,883 1,359,366 7,879,092 47.69 165,215
2010 5,988,065.44 864,153 956,687 6,528,395 48.65 134,191
2011 7,726,853.27 944,801 1,045,971 8,612,596 49.62 173,571
2012 4,090,132.01 409,933 453,829 4,658,836 50.59 92,090
2013 9,291,162.79 724,246 801,799 10,812,154 51.57 209,660
2014 14,562,110.86 814,204 901,390 17,301,249 52.54 329,297
2015 9,230,596.77 310,494 343,742 11,194,504 53.52 209,165201624,380,201.74 271,534 300,611 30,174,642 54.51 553,562
196,446,788.10 51,634,537 57,163,618 188,394,868 4,267,361
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..44.1 2.17
ÑRRRRRÑRWülg IX-243 3
AVISTA CORPORATION
OREGON
ACCOUNT 378 MEASURING AND REGULATING EQUIPMENT -GENERAL
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5}(6)(7)
SURVIVOR CURVE..IOWA 36-50.5
NET SALVAGE PERCENT..-15
1963 14,834.59 14,070 14,028 3,032 6.31 481
1964 1,882.70 1,765 1,760 405 6.66 61
1965 1,135.31 1,051 1,048 258 7.01 37
1966 1,586.78 1,452 1,448 377 7.36 51
196B 1,521.00 1,357 1,353 396 8.08 49
1969 337.56 297 296 92 B.44 11
1971 2,771.78 2,376 2,369 819 9.17 89
1978 338.24 260 259 130 11.90 11
1979 6,780.22 5,131 5,116 2,681 12.31 218
1980 19,640.39 14,606 14,562 8,024 12.72 631
1981 5,043.21 3,681 3,670 2,130 13.15 162
1982 857.21 614 612 374 13.58 28
1984 23,369.14 16,080 16,032 10,843 14.46 750
1985 25,975.20 17,492 17,439 12,432 14.92 833
1986 2.00 1 1 1 15.38
1987 5,820.30 3,746 3,735 2,958 15.85 187
1989 78,730.36 48,238 48,093 42,447 16.82 2,524
1991 30,199.02 17,528 17,475 17,254 17.83 968
1992 8,504.94 4,798 4,784 4,997 18.34 272
1993 109,982.33 60,149 59,968 66,512 18.88 3,523
1994 27,527.16 14,580 14,536 17,120 19.42 882
1995 12,327.37 6,313 6,294 7,882 19.97 395
1996 14,664.24 7,242 7,220 9,644 20.54 470
1997 2,898.77 1,378 1,374 1,960 21.12 93
1998 92,653.72 42,266 42,139 64,413 21.72 2,966
1999 707.92 309 308 506 22.32 23
2000 96,482.20 40,221 40,100 70,855 22,95 3,087
2001 45,437.01 18,013 17,959 34,294 23.59 1,454
2002 48,588.89 18,253 18,198 37,679 24.24 1,554
2003 27,756.75 9,833 9,803 22,117 24.91 888
2004 75,989.24 25,245 25,169 62,219 25.60 2,430
2005 1,475.60 457 456 1,241 26.31 47
2006 396,192.71 113,400 113,059 342,563 27.04 12,669
2007 155,703.66 40,836 40,713 138,346 27.79 4,978
2008 575,549.50 136,970 136,559 525,323 28.55 18,400
2009 445,284.94 94,734 94,449 417,629 29.34 14,234
2010 689,955.61 128,935 128,548 664,901 30.15 22,053
2011 660,811.84 105,965 105,647 654,287 30.98 21,120
2012 139,468.68 18,578 18,522 141,867 31.83 4,457
2013 586,675.67 61,659 61,474 613,203 32.71 18,747
IM$$Ñ$8MO IX-244 DAece rp
13
AVISTA CORPORATION
OREGON
ACCOUNT 378 MEASURING AND REGULATING EQUIPMENT -GENERAL
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 36-50.5
NET SALVAGE PERCENT,.-15
2014 237,735.72 18,074 18,020 255,376 33.62 7,596
2015 128,971.40 5,974 5,956 142,361 34.55 4,120
2016 241,136.44 3,774 3,763 273,544 35.51 7,703
5,043,307.32 1,127,701 1,124,314 4,675,490 161,252
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..29.0 3.20
IX-245 Aece
2 13
AVISTA CORPORATION
OREGON
ACCOUNT 379 MEASURING AND REGULATING EQUIPMENT -CITY GATE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 42-50.5
NET SALVAGE PERCENT..-15
1956 1,149.55 1,069 1,062 260 8.03 32
1963 60,402.36 52,014 51,686 17,777 10.55 1,685
1964 3,536.10 3,009 2,990 1,077 10.92 99
1965 5,145.48 4,325 4,298 1,619 11.30 143
1966 6,195.92 5,144 5,112 2,013 11.68 172
1968 788.83 638 634 273 12.45 22
1970 369.61 291 289 136 13.24 10
1977 833.57 590 586 373 16.17 23
1978 475.08 330 328 218 16.61 13
1980 8,118.61 5,442 5,408 3,928 17.52 224
1986 14,788.61 8,742 8,687 8,320 20.41 408
1987 2,064.82 1,191 1,183 1,192 20.93 57
1991 5,480.56 2,841 2,823 3,480 23.07 151
1992 9,189.29 4,622 4,593 5,975 23.63 253
1994 59,397.89 27,990 27,813 40,495 24.79 1,634
1997 3,012.77 1,269 1,261 2,204 26.62 83
1998 133,208.85 53,799 53,460 99,730 27.25 3,660
1999 32,836.32 12,677 12,597 25,165 27.90 902
2000 20,753.62 7,637 7,589 16,278 28.56 570
2001 80,103.16 27,987 27,810 64,309 29.24 2,199
2004 45,229.95 13,177 13,094 38,920 31.36 1,241
2005 4,007.30 1,086 1,079 3,529 32.10 110
2006 206,830.00 51,762 51,435 186,420 32.86 5,673
2007 445,441.39 101,965 101,322 410,936 33.64 12,216
2008 103,951.56 21,547 21,411 98,133 34.43 2,850
2010 201,228.99 32,673 32,467 198,946 36.07 5,516
2011 5,266.27 732 727 5,329 36.92 144
2012 8,600.41 989 983 8,907 37.80 236
2013 5,520.89 500 497 5,852 38.69 151
2014 190,479.22 12,517 12,438 206,613 39.60 5,218
2015 413,810.81 16,542 16,437 459,445 40.54 11,333
2016 102,527.58 1,376 1,368 116,539 41.51 2,807
2,180,745.37 476,473 473,467 2,034,391 59,835
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..34.0 2.74
a6-WWEURWP IX-246 DAecestaCorpo
3
AVISTA CORPORATION
OREGON
ACCOUNT 380 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5){6)(7)
SURVIVOR CURVE..IOWA 50-R3
NET SALVAGE PERCENT..-30
1971 138,374.06 135,310 179,179 707 12.39 57
1972 431,510.14 415,562 550,290 10,673 12.96 824
1973 366,846.51 347,756 460,501 16,399 13.54 1,211
1974 322,170.99 300,379 397,764 21,058 14.14 1,489
1975 199,027.31 182,409 241,547 17,189 14.75 1,165
1976 223,536.10 201,151 266,366 24,231 15.39 1,574
1977 244,619.75 216,053 286,099 31,907 16.03 1,990
1978 267,322.94 231,448 306,485 41,035 16.70 2,457
1979 156,668.57 132,874 175,953 27,716 17.38 1,595
1980 308,878.23 256,425 339,560 61,982 18.07 3,430
1981 244,227.37 198,308 262,601 54,895 18.77 2,925
1982 266,380.84 211,309 279,817 66,478 19.49 3,411
1983 203,761.09 157,768 208,918 55,971 20.22 2,768
1984 460,460.00 347,546 460,223 138,375 20.97 6,599
1985 560,998.66 412,491 546,224 183,074 21.72 8,429
1986 789,600.04 564,769 747,871 278,609 22.49 12,388
1987 1,125,631.21 782,584 1,036,304 427,017 23.26 18,358
1988 1,264,465.06 853,135 1,129,728 514,077 24.05 21,375
1989 1,473,813.01 963,726 1,276,173 639,784 24.85 25,746
1990 1,592,278.92 1,007,658 1,334,349 735,614 25.66 28,668
1991 1,675,867,60 1,024,827 1,357,084 821,544 26.48 31,025
1992 2,026,402.03 1,195,456 1,583,032 1,051,291 27.31 3B,495
1993 2,543,436.39 1,444,926 1,913,382 1,393,085 28.15 49,488
1994 2,755,409.03 1,504,453 1,992,208 1,589,824 29.00 54,822
1995 2,627,614.46 1,375,924 1,822,009 1,593,890 29.86 53,379
1996 2,876,106.45 1,440,987 1,908,166 1,830,772 30.73 59,576
1997 2,818,758.98 1,348,494 1,785,686 1,878,701 31.60 59,453
1998 2,518,394.04 1,146,524 1,518,236 1,755,676 32.49 54,037
1999 2,667,273.70 1,152,582 1,526,258 1,941,198 33.38 58,155
2000 2,681,271.10 1,095,889 1,451,185 2,034,467 34.28 59,349
2001 2,0B3,998.22 802,464 1,062,629 1,646,569 35.19 46,791
2002 2,327,162.44 840,431 1,112,905 1,912,406 36.11 52,961
2003 2,646,987.21 892,617 1,1B2,011 2,259,072 37.03 61,007
2004 2,740,980.34 858,036 1,136,218 2,427,056 37.96 63,937
2005 1,662,436.76 480,211 635,899 1,525,269 38.89 39,220
2006 2,591,087.71 684,462 906,370 2,462,044 39.84 61,798
2007 2,051,287.71 491,735 651,159 2,015,515 40.78 49,424
2008 1,188,334.24 255,207 337,947 1,206,888 41.74 28,914
2009 1,741,709.57 331,029 438,351 1,825,871 42.69 42,770
2010 822,982.95 135,661 179,643 890,235 43.66 20,390
2011 2,518,597.08 352,301 466,520 2,807,656 44.62 62,924
ggg pg IX-247 Avista Corporation
Decem6 $ÿ7ggg13
AVISTA CORPORATION
OREGON
ACCOUNT 380 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R3
NET SALVAGE PERCENT..-30
2012 619,949.00 71,083 94,129 711,805 45.59 15,61320132,728,697.44 243,345 322,240 3,225,067 46.57 69,252201413,560,127.08 867,306 1,148,494 16,479,671 47.54 346,64920158,543,718.38 328,762 435,349 10,671,485 48.52 219,940
2016 6,246,869.49 79,585 105,387 8,015,543 49.51 161,897
89,906,030.20 28,362,958 37,558,449 79,319,390 2,007,725
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..39.5 2.23
IX-248 DAe a 13
AVISTA CORPORATION
OREGON
ACCOUNT 381 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 35-R1
NET SALVAGE PERCENT..-1
1960 1,122.73 992 593 541 4.37 1241961562.32 492 294 274 4.69 5819622,835.24 2,453 1,466 1,398 5.02 27819638,568.39 7,331 4,381 4,273 5.35 799196417,764.04 15,025 8,979 8,963 5.69 1,575196520,488.62 17,128 10,236 10,458 6.03 1,734196621,564.33 17,810 10,644 11,136 6.38 1,74519677,278.62 5,936 3,547 3,804 6.74 564196818,104.97 14,571 8,708 9,578 7.11 1,34719695,472.51 4,346 2,597 2,930 7.48 39219706,724.05 5,266 3,147 3,644 7.86 464197171,619.34 55,285 33,039 39,297 8.25 4,763197289,133.33 67,776 40,504 49,521 8.65 5,725197375,295.06 56,362 33,683 42,365 9.06 4,676197477,989.92 57,457 34,337 44,433 9.47 4,692197559,767.80 43,308 25,882 34,483 9.89 3,48719766,088.97 4,337 2,592 3,558 10.32 345197729,889.22 20,907 12,494 17,694 10.76 1,644197820,285.39 13,926 8,322 12,166 11.21 1,085197976,465.17 51,479 30,765 46,465 11.67 3,9821980207,982.66 137,200 81,993 128,069 12.14 10,54919816,179.36 3,993 2,386 3,855 12.61 30619821,915.28 1,210 723 1,211 13.10 921983223,708.66 138,213 82,598 143,348 13.59 10,5481984287,567.21 173,435 103,647 186,796 14.10 13,248198523,662.22 13,923 8,321 15,578 14.61 1,0661986394,461.78 226,068 135,102 263,304 15.14 17,391198778,342.30 43,677 26,102 53,024 15.68 3,3821988162,740.89 88,195 52,707 111,661 16.22 6,8841989289,102.65 152,003 90,839 201,155 16.78 11,9881990340,095.35 173,318 103,578 239,918 17.34 13,8361991426,127.98 210,030 125,517 304,872 17.92 17,0131992798,620.95 380,259 227,249 579,358 18.50 31,3171993767,486.53 352,148 210,449 564,712 19.10 29,56619941,046,891.53 462,215 276,227 781,133 19.70 39,65119951,325,285.67 561,798 335,739 1,002,800 20.31 49,37519961,028,003,06 417,390 249,439 788,844 20.93 37,69019971,344,239.97 521,350 311,567 1,046,115 21.56 48,52119981,544,359.08 570,435 340,901 1,218,902 22.20 54,9051999867,022.63 304,242 181,820 693,873 22.84 30,38020001,119,155.04 371,398 221,953 908,394 23.50 38,655
X-249 DAec
B 13
AVISTA CORPORATION
OREGON
ACCOUNT 381 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5}(6)(7)
SURVIVOR CURVE..IOWA 35-R1
NET SALVAGE PERCENT..-1
2001 138,738.02 43,439 25,960 114,165 24.15 4,72720021,331,393.70 391,122 233,740 1,110,968 24.82 44,76120031,357,828.40 372,625 222,686 1,148,721 25.49 45,06620044,593,427.49 1,171,764 700,264 3,939,098 26.16 150,5772005868,662.72 204,545 122,239 755,110 26.84 28,1342006686,334.25 148,143 88,533 604,665 27.52 21,97220071,112,686.73 218,020 130,292 993,522 28.21 35,2192008945,650.37 166,466 99,483 855,624 28.90 29,60620092,535,201.19 395,068 236,099 2,324,454 29.60 78,52920101,560,296.92 211,628 126,472 1,449,428 30.30 47,836
2011 3,282,116.69 377,903 225,841 3,089,097 31.01 99,61620122,187,384.09 207,030 123,724 2,085,534 31.72 65,748201378B,710.60 58,263 34,819 761,779 32.44 23,48320141,365,120.71 72,482 43,316 1,335,456 33.16 40,273
2015 1,820,692.05 58,311 34,848 1,804,051 33.89 53,233
2016 3,466,364.08 37,006 22,115 3,478,913 34.63 100,460
40,940,578.83 9,898,502 5,915,498 35,434,486 1,375,082
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..25.8 3.36
IX-250 Avista CorporationDecemgg6gg13
AVISTA CORPORATION
OREGON
ACCOUNT 385 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R2.5
NET SALVAGE PERCENT..-15
1964 19,421.01 16,511 22,334
1965 9,262.49 7,776 10,652
1966 17,369.29 14,393 19,975
1967 4,182,18 3,419 4,810
1968 5,029.87 4,053 5,784
1969 3,512.89 2,790 4,040
1970 10,615.92 8,302 12,208
1971 14,048.30 10,810 16,156
1972 4,414.90 3,342 5,077
1973 3,401.23 2,530 3,911
1974 5,698.23 4,163 6,553
1975 15.30 11 18
1976 14,993.20 10,546 17,242
1977 588.85 406 677
1978 8,031.00 5,422 9,236
1979 21,609.05 14,278 24,850
1980 46,935.13 30,324 53,675 300 24.10 12198168,595.29 43,301 76,644 2,241 24.81 9019825,544.76 3,417 6,048 328 25.53 13
1983 7,737.42 4,650 8,231 667 26.26 25
1984 16,327.98 9,559 16,920 1,857 27.00 69
1985 14,235.55 8,111 14,357 2,014 27.75 73
1986 11,640,26 6,450 11,417 1,969 28.50 69
1987 2,073.32 1,115 1,974 410 29.27 14
1988 13,024.24 6,795 12,027 2,951 30.05 98
1991 2,727.11 1,288 2,280 856 32.42 26199230,120.16 13,710 24,267 10,371 33.23 312
1993 17,927.89 7,853 13,900 6,717 34.05 197
1994 10,626.05 4,473 7,917 4,303 34.87 123
1995 8,289.92 3,345 5,921 3,612 35.70 101
1996 7,983.09 3,081 5,453 3,728 36.54 102
1998 6,757.56 2,370 4,195 3,576 38.23 94
1999 1,738.79 578 1,023 977 39.09 25
2000 34,798.09 10,943 19,369 20,649 39.96 517
2001 62,472.19 18,510 32,763 39,080 40.83 957
2002 59,494.71 16,533 29,264 39,155 41.71 939
2003 66,431.18 17,238 30,512 45,884 42.59 1,077
2004 86,071.33 20,732 36,696 62,286 43.48 1,433
2005 6,738.81 1,496 2,648 5,102 44.38 115
2006 35,068.57 7,127 12,615 27,714 45.28 612
2007 7,238.66 1,335 2,363 5,961 46.18 129
eë¾UFRíW IX-251 AvcestaCrp a io4n
AVISTA CORPORATION
OREGON
ACCOUNT 385 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 55-R2.5
NET SALVAGE PERCENT..-15
2008 98,147.23 16,233 28,733 84,136 47.09 1,787
2009 240,597.87 35,164 62,242 214,446 48.01 4,467201095,854.16 12,165 21,532 88,700 48.93 1,81320115,472.78 589 1,043 5,251 49.85 105
2012 47,195.14 4,164 7,370 46,904 50.78 924
2013 109,060.90 7,503 13,281 112,139 51.71 2,169
2014 46,346.79 2,277 4,030 49,269 52.65 936
2015 90,319.24 2,682 4,748 99,119 53.58 1,850
2016 44,308.97 436 771 50,184 54.53 920
1,550,094.85 434,299 739,752 1,042,857 22,193
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..47.0 1.43
IX-252 Vee
3
AVISTA CORPORATION
OREGON
ACCOUNT 387 OTHER EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..18-SQUARE
NET SALVAGE PERCENT..0
1967 173.85 174 174
1986 365.44 365 365
539.29 539 539
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..0.0 0.00
IMUREMOR IX-253
3 13
AVISTA CORPORATION
OREGON
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5}(6)(7)
SURVIVOR CURVE..IOWA 30-R3
NET SALVAGE PERCENT..-5
1994 1,164,545.19 797,651 930,158 292,614 10.43 28,055199516,329.95 10,791 12,584 4,562 11.12 410199936,934.44 20,528 23,938 14,843 14.12 1,051
2000 20,153.90 10,644 12,412 8,750 14.91 587
2001 7,552.01 3,772 4,399 3,531 15.73 22420022,551.00 1,201 1,401 1,278 16,55 7720032,830.67 1,248 1,455 1,517 17.40 87
2004 14,048.06 5,772 6,731 8,019 18.26 439
2006 137,595.44 48,013 55,989 88,486 20.03 4,418200719,721.62 6,261 7,301 13,407 20.93 6412008645,750.53 184,203 214,803 463,235 21.85 21,201
2009 814,895.25 205,927 240,136 615,504 22.78 27,019
2010 154,132.15 33,933 39,570 122,269 23.71 5,157201126,334.08 4,922 5,740 21,911 24.66 8892012126,914.57 19,456 22,688 110,572 25.62 4,316
2013 162,056.95 19,398 22,620 147,540 26.58 5,551
2014 173,164.80 14,849 17,316 164,507 27.55 5,971
2015 79,042.58 4,067 4,742 78,252 28.53 2,743
3,604,553.19 1,392,636 1,623,983 2,160,797 108,836
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..19.9 3.02
IX-254 13
AVISTA CORPORATION
OREGON
ACCOUNT 392.2 TRANSPORTATION EQUIPMENT -LIGHT TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 13-S1.5
NET SALVAGE PERCENT..0
1995 12,222.05 11,131 11,140 1,082 1.16 9331997149,787.04 130,545 130,656 19,131 1.67 11,456199852,432.74 44,608 44,646 7,787 1.94 4,014
1999 30,684.85 25,445 25,467 5,218 2.22 2,350200050,542.39 40,745 40,780 9,762 2.52 3,874200114,854.01 11,620 11,630 3,224 2.83 1,139
2002 374.36 283 283 91 3.17 29
2004 74,899.38 52,199 52,244 22,655 3.94 5,750200696,607.93 60,640 60,692 35,916 4.84 7,421200877,581.09 42,192 42,228 35,353 5.93 5,962
2009 59,478.49 29,510 29,535 29,943 6.55 4,5712010162,243.09 71,887 71,948 90,295 7.24 12,4722011408,217.56 157,633 157,767 250,451 7.98 31,385201299,071.07 32,160 32,187 66,884 8.78 7,6182013390,768.35 100,697 100,7B3 289,985 9.65 30,050
2014 56,303.91 10,568 10,577 45,727 10.56 4,3302015697,144.61 79,907 79,976 617,169 11.51 53,6202016580,701.39 22,334 22,353 558,348 12.50 44,668
3,013,914.31 924,104 924,892 2,089,022 231,642
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.0 7.69
IX-255 Avce
WB 13
AVISTA CORPORATION
OREGON
ACCOUNT 392,3 TRANSPORTATION EQUIPMENT -MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 16-L2.5
NET SALVAGE PERCENT..0
1993 54,292.19 41,160 53,058 1,234 3.87 319199454,714.08 40,659 52,412 2,302 4.11 560200670,040.05 38,522 49,657 20,383 7.20 2,8312008280,525.06 133,249 171,766 108,759 8.40 12,948200950,697.03 21,768 28,060 22,637 9.13 2,479201164,553.84 21,101 27,201 37,353 10.77 3,4G82013136,718.14 29,224 37,672 99,046 12.58 7,8732015182,637.54 17,007 21,923 160,715 14.51 11,0762016172,011.14 5,375 6,928 165,083 15.50 10,651
1,066,189.07 348,065 448,677 617,512 52,205
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..11.8 4.90
BanneffFÎB Îng IX-256 Avista Corporation
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AVISTA CORPORATION
OREGON
ACCOUNT 392.4 TRANSPORTATION EQUIPMENT -HEAVY TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 18-R3
NET SALVAGE PERCENT..O
1992 92,388.86 84,843 92,389
92,388.86 84,843 92,389
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..0.0 0.00
IX-257
ee 3 713
AVISTA CORPORATION
OREGON
ACCOUNT 392.5 TRANSPORTATION EQUIPMENT -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 15-L2
NET SALVAGE PERCENT..0
2006 17,198.04 9,058 17,198
2010 9,708.03 3,747 8,816 892 9.21 97
2013 12,863.27 2,873 6,759 6,104 11.65 524
39,769.34 15,678 32,773 6,996 621
COMPOSITE REMAINING LIFE AND ANNGAL ACCRUAL RATE,PERCENT .,11.3 1.56
IX-258 DAevcBCp g13
AVISTA CORPORATION
OREGON
ACCOUNT 393 STORES EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..25-SQUARE
NET SALVAGE PERCENT..0
1992 8,750.00 8,575 8,518 232 0.50 232199323,988.05 22,549 22,398 1,590 1.50 1,06019953,850.00 3,311 3,289 561 3.50 160
1999 8,500.00 5,950 5,910 2,590 7.50 34520008,700.00 5,742 5,704 2,996 8.50 35220083,438.47 1,169 1,161 2,277 16.50 138
57,226.52 47,296 46,980 10,247 2,287
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..4.5 4.00
IX-259 Avista corporationDeceg8t¿g ¯g 3
AVISTA CORPORATION
OREGON
ACCOUNT 394 TOOLS,SHOP AND GARAGE EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..20-SQUARE
NET SALVAGE PERCENT..0
1997 31,540.34 30,752 30,570 970 0.50 970
1998 49,754.29 46,023 45,750 4,004 1.50 2,669199922,116.99 19,352 19,237 2,880 2.50 1,152200026,553.29 21,906 21,776 4,777 3,50 1,365200186,642.82 67,148 66,750 19,893 4.50 4,421200242,644.55 30,917 30,734 11,911 5.50 2,166
2003 92,514.06 62,447 62,077 30,437 6.50 4,683
2005 40,869.79 23,500 23,361 17,509 8.50 2,060
2006 110,479.39 58,002 57,659 52,820 9.50 5,560
2007 181,671.02 86,294 85,783 95,888 10.50 9,132200874,892.80 31,829 31,641 43,252 11.50 3,76120092,115.75 793 788 1,328 12.50 10620118,099.70 2,227 2,214 5,886 14.50 406201234,048.04 7,661 7,616 26,432 15.50 1,705
2014 128,074.03 16,009 15,914 112,160 17.50 6,409201519,059.66 1,429 1,420 17,640 18.50 954
951,076.52 506,289 503,290 447,787 47,519
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.4 5.00
I
IX-260 DC
a f 13
AVISTA CORPORATION
OREGON
ACCOUNT 395 LABORATORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2005 40,917.01 31,370 31,370 9,547 3.50 2,728
40,917.01 31,370 31,370 9,547 2,728
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..3.5 6.67
MPRMtBwing ix-261 Aeces
3
AVISTA CORPORATION
OREGON
ACCOUNT 396.5 POWER OPERATED EQUIPMENT -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 15-50
NET SALVAGE PERCENT..0
1994 5,315.22 4,312 5,315
2006 38,518.73 17,744 22,167 16,351 8.09 2,021
43,833.95 22,056 27,482 16,352 2,021
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT .,8.1 4.61
IX-262 DA
6 713
AVISTA CORPORATION
OREGON
ACCOUNT 397 COMMUNICATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
FULLY ACCRUED
NET SALVAGE PERCENT..0
1973 16,619.16 16,619 16,619
1983 12,694.94 12,695 12,695
1985 8,728.05 8,728 8,728
1992 817.55 818 818
1993 2,171.87 2,172 2,172
1994 5,213.00 5,213 5,213
1995 1,316.77 1,317 1,317
1997 2,550.00 2,550 2,550
1998 16,456.81 16,457 16,457
2001 3,712.02 3,712 3,712
70,280.17 70,281 70,280
AMORTI2ED
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2002 7,122.53 6,885 6,861 262 0.50 262
2003 138.23 124 124 15 1.50 10
2005 21,206.03 16,258 16,200 5,006 3.50 1,430
2006 341,059.82 238,742 237,B96 103,164 4.50 22,925
2007 2,293.81 1,453 1,448 846 5.50 154
2008 16,150.14 9,152 9,120 7,031 6.50 1,082
2009 41,966.77 20,983 20,909 21,058 7.50 2,808
2010 206,765.94 89,598 89,280 117,485 8.50 13,822
2011 225,434.95 82,660 82,367 143,068 9.50 15,060
2012 22,167.55 6,650 6,626 15,541 10.50 1,480
2013 14,020.88 3,271 3,259 10,761 11.50 936
2014 271,602.42 45,268 45,108 226,495 12.50 18,120
2016 19,966.49 665 663 19,304 14.50 1,331
1,189,895.56 521,709 519,860 670,036 79,420
1,260,175.73 591,990 590,140 670,036 79,420
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..8.4 6.30
ggggg¶gg IX-263 Avista corporation
Decem QPfŠ0g713
AVISTA CORPORATION
OREGON
ACCOUNT 398 MISCELLANEOUS EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..10-SQUARE
NET SALVAGE PERCENT..0
2010 2,367.16 1,539 1,538 829 3.50 237
2,367.16 1,539 1,538 829 237
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..3.5 10.01
RNRWO IX-264 13
COMMON PLANT
PM NO IX-265
13 Ce 3
AVISTA CORPORATION
ACCOUNT 389.3 REMOVING PROPERTY OF OTHERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R4
NET SALVAGE PERCENT..0
1908 1,023.98 1,024 1,024
1914 14.47 14 14
1918 65.20 65 65
1922 376.04 370 89 287 0.96 287
1924 301.36 295 71 230 1.38 167
1926 431.58 419 101 331 1.82 18219290.13
1930 52.70 50 12 41 2.76 15
1937 19.14 18 4 15 4.57 3
1951 3,652.86 3,131 756 2,897 9.28 312196719,339.06 13,627 3,290 16,049 19.20 836200823,758.96 3,100 748 23,011 56.52 407
2009 1,685,653.07 194,238 46,889 1,638,764 57.51 28,495
1,734,688,55 216,351 53,063 1,681,626 30,704
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..54.8 1.77
I
IX-266
D
°13
AVISTA CORPORATION
ACCOUNT 389.4 LAND EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R4
NET SALVAGE PERCENT.,0
1906 55.00 55 55
1907 300.00 300 300
1908 6,750.54 6,751 6,751
1910 678.56 679 679
1913 6,930.46 6,930 6,930
1914 885.27 885 885
1922 1,373.34 1,353 1,373
1925 25.00 24 25
1926 110.15 107 110
1927 2,403.14 2,328 2,403
1928 767.07 740 767
1930 904.30 866 904
1935 201.00 189 201
1936 162.66 152 163
1937 206.73 192 207
1940 264.20 242 264
1942 49.88 45 50
1943 103.41 93 103
1944 564.12 507 564
1949 1,367.59 1,190 1,368
1951 44.04 38 44
1952 75.00 64 75
1954 79.96 67 80
1972 813.02 525 813
1975 1,775.45 1,081 1,699 76 25,44 3
1982 12,B96.86 6,653 10,456 2,441 31.47 78
39,786.75 32,056 37,269 2,518 81
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..31.1 0.20
I
muß FOREND Aece
613
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMB2R 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R2
NET SALVAGE PERCENT..0
1924 137.47 137 137
1933 75,259.99 71,527 34,966 40,294 2.48 16,24819371,689.89 1,568 767 923 3.62 255
1938 92.45 85 42 50 3.91 13194025.93 24 12 14 4.48 3
1943 460.10 411 201 259 5.36 48
1947 1,950.02 1,695 829 1,121 6.54 171
1948 801.46 692 338 463 6.84 681949583.72 500 244 340 7.15 4819521,213.52 1,017 497 717 8.10 89195311,231.71 9,338 4,565 6,667 8.43 7911954918.45 757 370 548 8.77 62
1956 956.19 775 379 577 9.47 61
1957 103,854.39 83,437 40,788 63,066 9.83 6,4161958164,998.95 131,306 64,188 100,811 10.21 9,874195920,724.39 16,335 7,985 12,739 10.59 1,20319612,746.18 2,121 1,037 1,709 11.39 150
1962 204.00 156 76 128 11.81 1119631,677.64 1,267 619 1,059 12.24 87196488.66 66 32 57 12.68 4
1967 33,652.47 24,183 11,822 21,830 14.07 1,552
1969 206.61 144 70 137 15.06 919701,717.31 1,183 578 1,139 15.57 73197211,535.67 7,699 3,764 7,772 16.63 467
1974 605,104.16 390,534 190,910 414,194 17.73 23,361197563,518.57 40,271 19,686 43,833 18.30 2,395
1976 271,984.77 169,283 82,753 189,232 18.88 10,02319773,621.48 2,211 1,081 2,540 19.48 130197841,392.04 24,769 12,108 29,284 20.08 1,458
1979 249,529.39 146,224 71,481 178,048 20.70 8,601
1980 8,619.61 4,944 2,417 6,203 21.32 291
1981 65,234.35 36,583 17,883 47,351 21.96 2,1561982105,555.42 57,844 28,277 77,278 22.60 3,419
1983 37,879.94 20,258 9,903 27,977 23.26 1,203198460,321.12 31,451 15,375 44,946 23.93 1,878
1985 334,205.92 169,777 82,994 251,212 24.60 10,212198674,562.00 36,849 18,013 56,549 25.29 2,236
1987 13,694.43 6,579 3,216 10,478 25.98 403198828,762.40 13,409 6,555 22,207 26.69 832198980,508.08 36,390 17,789 62,719 27.40 2,289
1990 18,628.43 8,148 3,983 14,645 28.13 521199125,204.30 10,656 5,209 19,995 28.86 693
1992 79,248.56 32,333 15,806 63,443 29.60 2,143
IX-268 DAece
Bem 9 613
AVISTA CORPORATION
ACCOUNT 390.1 STRUCTURES AND IMPROVEMENTS -COMPANY
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 50-R2
NET SALVAGE PERCENT..O
1993 1,946,562.80 764,999 373,965 1,572,598 30.35 51,8151994194,265.42 73,432 35,897 158,368 31.10 5,092199563,542.78 23,041 11,263 52,280 31.87 1,6401996216,583.89 75,198 36,760 179,824 32.64 5,5091997260,500.63 86,382 42,227 218,274 33.42 6,5311998256,311.20 80,943 39,568 216,743 34.21 6,3361999303,172.68 90,891 44,431 258,742 35.01 7,3912000555,527.33 157,659 77,071 478,456 35.81 13,3612001513,291.60 137,357 67,146 446,146 36.62 12,183200276,591.62 19,240 9,405 67,187 37.44 1,795200366,597.12 15,637 7,644 58,953 38.26 1,5412004241,800.24 52,761 25,792 216,008 39.09 5,52620057,247,324.49 1,459,611 713,522 6,533,802 39.93 163,63120068,297,B45.14 1,531,782 748,802 7,549,043 40.77 185,16220072,764,234.86 462,733 226,204 2,538,031 41.63 60,96620087,246,644.56 1,089,895 532,788 6,713,857 42.48 158,04720098,714,338.14 1,159,007 566,574 8,147,764 43.35 187,95320108,368,728.17 967,425 472,920 7,895,808 44.22 178,557
2011 13,506,205.33 1,326,309 648,358 12,857,847 45,09 285,160201212,220,649.86 9B4,984 481,503 11,739,147 45.97 255,365201316,536,355.65 1,038,483 507,656 16,028,700 46.86 342,05520145,785,547.73 260,350 127,270 5,658,278 47.75 118,498201516,217,061.10 437,861 214,046 16,003,015 48.65 328,942201613,081,808.77 117,736 57,555 13,024,254 49.55 262,851
127,285,793.25 14,008,652 6,848,112 120,437,682 2,757,854
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..43.7 2.17
IX-269 Aece
3
AVISTA CORPORATION
ACCOUNT 391 OFFICE FURNITUR2 AND EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT..0
2002 2,085.30 2,016 2,016 69 0.50 6920033,210,069.18 2,889,062 2,889,061 321,008 1.50 214,0052004179,345.38 149,454 149,454 29,891 2.50 11,956200516,765.85 12,854 12,854 3,912 3.50 1,1182006448,145.22 313,702 313,702 134,443 4.50 29,8762007256,717.89 162,587 162,587 94,131 5.50 17,1152008337,192.39 191,077 191,077 146,115 6.50 22,4792009730,268.77 365,134 365,134 365,135 7.50 48,6852010940,273.98 407,449 407,449 532,825 8.50 62,685
2011 259,501.40 95,151 95,151 164,350 9.50 17,300
2012 1,571,017.13 471,305 471,305 1,099,712 10.50 104,7342013663,479.02 154,810 154,810 508,669 11.50 44,2322014488,436.89 81,408 81,408 407,029 12.50 32,56220151,226,613.14 122,661 122,661 1,103,952 13.50 81,77420161,160,915.65 38,693 38,693 1,122,223 14.50 77,395
11,490,827.19 5,457,363 5,457,362 6,033,465 765,985
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..7.9 6.67
IX-270
e
Bces
13
AVISTA CORPORATION
ACCOUNT 391.1 OFFICE FURNITURE AND EQUIPMENT -COMPUTER HARDWARE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..5-SQUARE
NET SALVAGE PERCENT.,0
2012 6,288,825.13 5,659,943 5,398,304 890,521 0.50 890,521201311,195,264.47 7,836,685 7,474,422 3,720,842 1.50 2,480,56120145,716,160.50 2,858,080 2,725,961 2,990,200 2.50 1,196,080201516,052,604.77 4,815,781 4,593,165 11,459,440 3.50 3,274,12620168,082,719.80 808,272 770,908 7,311,812 4.50 1,624,847
47,335,574.67 21,978,761 20,962,760 26,372,815 9,466,135
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..2.8 20.00
IX-271 Aec
e
28
613
AVISTA CORPORATION
ACCOUNT 391.11 OFFICE FURNITURE AND EQUIPMENT -COMPUTER HARDWARE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2){3)(4)(5)(6)(7)
SURVIVOR CURVE..5-SQUARE
NET SALVAGE PERC2NT..0
2015 793,686.19 238,106 238,105 555,581 3.50 158,7372016239,399.71 23,940 23,940 215,460 4.50 47,880
1,033,085.90 262,046 262,045 771,041 206,617
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..3.7 20.00
IX-272 13
AVISTA CORPORATION
ACCOUNT 392.1 TRANSPORTATION EQUIPMENT -AUTOS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 10-L4
NET SALVAGE PERCENT.,0
2009 94,532.19 66,078 86,671 7,861 3.01 2,612201139,869.75 21,490 28,187 11,683 4.61 2,534
134,401.94 87,568 114,858 19,544 5,146
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..3.8 3.83
IX-273 13
AVISTA CORPORATION
ACCOUNT 392.2 TRANSPORTATION EQUIPMENT -LIGHT TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 13-51.5
NET SALVAGE PERCENT..0
1980 5,403.54 5,404 5,404
1981 6,763.02 6,763 6,76319829,005.78 9,006 9,006
1985 4,947.30 4,947 4,947
1986 10,350.84 10,351 10,351
1992 10,638.09 10,319 10,638
1993 11,994.20 11,394 11,994
1994 20,882.03 19,420 20,882
1995 10,387.53 9,461 10,388
1997 30,933.85 26,960 30,934
1998 43,622.46 37,113 43,622
1999 1,622.99 1,346 1,623200021,795.43 17,570 21,795
2001 90,955.75 71,156 90,95620032,942.83 2,141 2,943
2006 126,118.04 79,163 126,118
2008 16,755.25 9,112 15,686 1,069 5.93 1B02009369,379.35 183,268 315,484 53,895 6.55 8,2282010688,989.11 305,277 525,515 163,474 7.24 22,5792011358,295.01 138,356 238,171 120,124 7.98 15,0532012439,916.59 142,806 245,831 194,086 8.78 22,1052013818,706.59 210,973 363,177 455,530 9.65 47,2052014517,004.33 97,037 167,043 349,961 10.56 33,1402015362,269.38 41,523 71,479 290,790 11.51 25,2642016448,281.87 17,241 29,679 418,603 12.50 33,488
4,427,961.16 1,468,107 2,380,429 2,047,532 207,242
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.9 4.68
ggg pg IX-274 De 13
AVISTA CORPORATION
ACCOUNT 392.3 TRANSPORTATION EQUIPMENT -MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 16-L2.5
NET SALVAGE PERCENT..0
1986 673.00 567 673
1990 11,648.75 9,304 11,649
1994 11,144.64 8,282 11,145
1999 20,480.65 13,773 20,481
2000 8,592.99 5,677 B,593
2006 116,501.39 64,076 116,501
2008 39,376.32 18,704 39,376
2009 59,345.33 25,482 55,296 4,049 9.13 443
2010 310,686.64 118,061 256,193 54,494 9.92 5,493
2012 506,162.73 137,616 298,628 207,535 11.65 17,814
2014 268,332.85 41,425 89,893 178,440 13.53 13,188
2016 29,303.04 916 1,987 27,316 15.50 1,762
1,382,248.33 443,883 910,415 471,833 38,700
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..12.2 2.80
IX-275
6 13
AVISTA CORPORATION
ACCOUNT 392.4 TRANSPORTATION EQUIPMENT -HEAVY TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 18-R3
NET SALVAGE PERCENT..0
2004 4,882.01 2,994 1,151 3,731 6.96 5362010120,321.54 41,176 15,826 104,495 11.84 8,826
125,203,55 44,170 16,977 108,226 9,362
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..11.6 7.48
ie _
IX-276 DAece
6 si 2 03
AVISTA CORPORATION
ACCOUNT 392,5 TRANSPORTATION EQUIPMENT -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 15-L2
NET SALVAGE PERCENT..O
1968 1,639.72 1,640 1,640
1971 1,227.50 1,228 1,228
1979 7,170.14 6,726 6,431 739 0.93 739
1980 23,661.61 21,911 20,952 2,710 1.11 2,441
1981 1,319.36 1,207 1,154 165 1.28 129
1982 12,384.93 11,171 10,682 1,703 1.47 1,15919849,647.63 8,464 8,093 1,555 1.84 845198529,525.51 25,530 24,412 5,114 2.03 2,519
1988 17,030.72 14,045 13,430 3,601 2.63 1,369
1989 1,109.25 899 860 249 2.84 8819907,136.83 5,681 5,432 1,705 3.06 5571992382.24 293 280 102 3.51 29
1993 33,842.88 25,405 24,293 9,550 3.74 2,553
1994 2,000.00 1,468 1,404 596 3.99 14919952,217.04 1,592 1,522 695 4.23 164
1996 1,880.39 1,319 1,261 619 4.48 138
1997 4,162.13 2,847 2,722 1,440 4.74 304
1999 10,868.08 7,079 6,769 4,099 5.23 784
2002 9,055.52 5,457 5,218 3,838 5.96 644
2005 21,484.64 11,802 11,285 10,200 6.76 1,509200675,611.55 39,822 38,078 37,534 7.10 5,286
2008 45,297.76 21,230 20,300 24,998 7.97 3,137
2009 5,031.64 2,167 2,072 2,960 8.54 347
2010 49,283.20 19,023 18,190 31,093 9.21 3,376
2011 21,887.28 7,354 7,032 14,855 9.96 1,491
2012 91,472.81 25,674 24,550 66,923 10.79 6,202
2014 37,056.96 6,028 5,764 31,293 12.56 2,4912015101,257.45 9,991 9,554 91,703 13.52 6,783
624,644.77 287,053 274,608 350,036 45,233
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..7.7 7.24
IX-277 r$
13
AVISTA CORPORATION
ACCOUNT 393 STORES EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..25-SQUARE
NET SALVAGE PERCENT..0
1992 37,948.63 37,190 37,068 881 0.50 881199372,419.23 68,074 67,851 4,568 1.50 3,0451994102,897.38 92,608 92,305 10,592 2.50 4,237
1995 61,320.38 52,736 52,563 8,757 3.50 2,502199659,244.87 48,581 48,422 10,823 4.50 2,40519973,205.58 2,500 2,492 714 5.50 130199860,655.10 .44,885 44,738 15,917 6.50 2,449199945,928.15 32,150 32,045 13,883 7.50 1,851
2000 1,664.83 1,099 1,095 570 8.50 67200210,804.60 6,267 6,246 4,559 10.50 434200328,759.23 15,530 15,479 13,280 11.50 1,155200432,776.00 16,388 16,334 16,442 12.50 1,315200561,940.42 28,493 28,400 33,540 13.50 2,48420063,843.34 1,614 1,609 2,234 14.50 15420077,145.39 2,715 2,706 4,439 15.50 286200890,577.25 30,796 30,695 59,882 16.50 3,6292009329,970.49 98,991 98,667 231,303 17.50 13,2172010304,038.18 79,050 78,791 225,247 18.50 12,1762011312,295.71 68,705 68,480 243,816 19.50 12,5032012122,946.25 22,130 22,058 100,888 20.50 4,92120132,730.89 382 381 2,350 21.50 10920141,108,344,16 110,834 110,472 997,872 22.50 44,350
2015 747,467.62 44,848 44,701 702,767 23.50 29,9052016475,393.00 9,508 9,477 465,916 24.50 19,017
4,084,316.68 916,074 913,075 3,171,242 163,222
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..19.4 4.00
I
IX-278 Oc 6 5 13
AVISTA CORPORATION
ACCOUNT 394 TOOLS,SHOP AND GARAGE EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..20-SQUARE
NET SALVAGE PERCENT..0
1997 23,472.47 22,886 22,886 586 0.50 586
1998 38,668.55 35,768 35,768 2,901 1.50 1,934199942,911.37 37,547 37,547 5,364 2.50 2,146200085,899.24 70,867 70,867 15,032 3.50 4,295
2001 18,623.49 14,433 14,433 4,190 4.50 931
2002 3,841.74 2,785 2,785 1,057 5.50 192200330,344.18 20,482 20,482 9,862 6.50 1,517200442,743.60 26,715 26,715 16,029 7.50 2,1372005198,190.69 113,960 113,960 84,231 8.50 9,910
2006 296,486.65 155,655 155,655 140,832 9.50 14,8242007372,625.57 176,997 176,997 195,629 10.50 18,6312008573,874.49 243,897 243,897 329,977 11.50 28,694
2009 1,095,420.00 410,782 410,782 684,638 12.50 54,771
2010 1,625,577.68 528,313 528,313 1,097,265 13.50 81,27920111,165,626.99 320,547 320,547 845,080 14.50 58,28120122,070,887.36 465,950 465,950 1,604,937 15.50 103,544
2014 3,005,839.69 375,730 375,729 2,630,111 17.50 150,292
2015 1,922,949.94 144,221 144,221 1,778,729 18.50 96,14820161,454,434.21 36,361 36,361 1,418,073 19.50 72,722
14,068,417.91 3,203,896 3,203,895 10,864,523 702,834
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..15.5 5.00
I
IX-279
13
AVISTA CORPORATION
ACCOUNT 395 LABORATORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,15-SQUARE
NET SALVAGE PERCENT..0
2002 88.06 85 85 3 0.50 3
2003 26,857.69 24,172 24,172 2,G86 1.50 1,791
2004 2,212.92 1,844 1,844 369 2.50 148
2006 102,625.92 71,838 71,839 30,787 4.50 6,842
2007 17,920.97 11,350 11,350 6,571 5.50 1,195
2008 164,618.88 93,285 93,286 71,333 6.50 10,974
2009 70,497.51 35,249 35,249 35,249 7.50 4,700
384,821.95 237,823 237,825 146,997 25,653
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..5.7 6.67
IX-280 Avista Corporation
13Decem1Wo16
AVISTA CORPORATION
ACCOUNT 396.3 POWER OPERATED EQUIPMENT -MEDIUM TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE.,IOWA 15-L2
NET SALVAGE PERCENT..0
1995 59,501.89 42,722 44,858 14,644 4.23 3,462
59,501.89 42,722 44,858 14,644 3,462
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..4.2 5.82
IX-281 f 13
AVISTA CORPORATION
ACCOUNT 396.5 POWER OPERATED EQUIPMENT -OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4)(5}(6).(7)
SURVIVOR CURVE..IOWA 15-50
NET SALVAGE PERCENT..O
1958 3,503.28 3,503 3,503
1980 10,597.37 10,587 10,587
19B1 26,435.30 26,435 26,435
1982 10,427.41 10,427 10,427
1984 45,392.01 45,392 45,392
1985 10,913.78 10,914 10,914
1986 36,367.74 36,368 36,368
1994 30,323.12 24,602 30,323
1995 57,695.72 45,272 57,696
1996 56,442.55 42,783 56,443
1997 947.00 692 947
1999 12,070.69 8,152 11,354 717 4.87 147200051,974.17 33,610 46,813 5,161 5.30 974
2001 551,387.79 340,388 474,101 77,287 5.74 13,465
2007 119,111.71 50,821 70,785 48,327 8.60 5,619
2008 304,623.18 119,208 166,035 138,588 9.13 15,179
2009 67,934.94 24,094 33,559 34,376 9.68 3,551201043,821.86 13,848 19,288 24,534 10.26 2,391
2011 142,158.36 39,236 54,649 87,509 10.86 8,058
2014 100,010.96 14,069 19,595 80,416 12.89 6,239
2015 51,953.95 4,607 6,417 45,537 13.67 3,331
1,734,082.89 905,008 1,191,631 542,452 58,954
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..9.2 3.40
I
lX-282 DAece r3
13
AVISTA CORPORATION
ACCOUNT 397 COMMUNICATION EQUIPMENT
CALCULAT2D REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
FULLY ACCRUED
NET SALVAGE PERCENT..0
1947 1,816.65 1,817 1,817
1949 80.70 81 81
1952 283.66 284 284
1954 68.55 69 69
1955 423.40 423 423
1957 345,96 346 346
1958 1,248.30 1,248 1,248
1959 135.84 136 136
1966 2,025.12 2,025 2,025
1967 1,287.31 1,287 1,287
1970 413.30 413 413
1971 343.32 343 343
1974 114,54 115 115
1975 12,136.28 12,136 12,136
1976 1,611.16 1,611 1,611
1977 388.80 389 389
1979 19,676.73 19,677 19,677
1980 2,934,77 2,935 2,935198126,189.29 26,189 26,189
1982 13,955.99 13,956 13,956
1983 79,098.77 79,099 79,099
1984 27,041.62 27,042 27,042
1985 31,614.03 31,614 31,614
1986 23,531.37 23,531 23,531
1987 1,163,794.56 1,163,795 1,163,795
1988 51,042.85 51,043 51,043
1989 374,106.69 374,107 374,107
1990 278,217.95 278,218 278,218
1991 168,148.22 168,148 168,148
1992 265,373.11 265,373 265,373
1993 516,423.35 516,423 516,423
1994 412,250.45 412,250 412,250
1995 343,863.30 343,863 343,863
1996 122,987.49 122,987 122,9B7
1997 882,983.68 882,984 882,984
1998 186,769.22 186,769 186,769
1999 101,200.83 101,201 101,201
2000 970,099.60 970,100 970,100
2001 1,595,764.83 1,595,765 1,595,765
7,679,791.59 7,679,792 7,679,792
INGER 9 IX-283 Ae r of 13
AVISTA CORPORATION
ACCOUNT 397 COMMUNICATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
AMORTIZED
SURVIVOR CURVE..15-SQUARE
NET SALVAGE PERCENT.,O
2002 1,117,114.46 1,079,881 1,065,661 51,453 0,50 51,4532003167,899.94 151,110 149,120 18,780 1.50 12,5202004616,263.19 513,551 506,789 109,475 2.50 43,79020051,216,395.00 932,574 920,294 296,101 3.50 84,60020061,315,278.92 920,695 908,571 406,708 4.50 90,3802007461,533.71 292,303 288,454 173,080 5.50 31,46920083,870,214.38 2,193,134 2,164,255 1,705,959 6,50 262,45520091,010,726.43 505,363 498,708 512,018 7.50 68,26920101,277,878.80 553,743 546,451 731,427 8.50 86,0502011859,398.12 315,116 310,967 548,432 9.50 57,730201215,268,332.06 4,580,500 4,520,185 10,748,147 10.50 1,023,63320131,122,763.09 261,974 25B,524 864,239 11.50 75,15120142,299,849.08 383,316 378,269 1,921,581 12.50 153,72620153,104,500.28 310,450 306,362 2,798,138 13.50 207,26920168,885,360.31 296,149 292,249 8,593,111 14.50 592,628
42,593,507.77 13,289,859 13,114,860 29,478,648 2,841,123
50,273,299.36 20,969,651 20,794,652 29,478,648 2,841,123
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,P2RCENT ..10.4 5.65
I _
IX-284 ro 13
AVISTA CORPORATION
ACCOUNT 397.2 COMMUNICATION EQUIPMENT -PORTABLE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..10-SQUARE
NET SALVAGE PERCENT..0
2007 140,507.41 133,482 132,308 B,199 0.50 8,1992008384,22B.63 326,594 323,720 60,509 1.50 40,3392009480,547.53 360,411 357,240 123,308 2.50 49,3232010506,150.31 328,998 326,103 180,047 3.50 51,4422011523,780.49 2BB,079 285,544 238,236 4.50 52,9412012615,379.24 276,921 274,485 340,894 5.50 61,9812013320,189.72 112,066 111,080 209,110 6.50 32,1712014668,948.78 167,237 165,766 503,183 7.50 67,0912015484,449.45 72,667 72,027 412,422 8.50 48,52020164,130,378.17 206,519 204,702 3,925,676 9.50 413,229
8,254,559.73 2,272,974 2,252,975 6,001,585 825,236
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..7.3 10,00
lX-285 DAe r of 13
AVISTA CORPORATION
ACCOUNT 398 MISCELLANEOUS EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2016
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANNUALYEARCOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CURVE..10-SQUARE
NET SALVAGE PERCENT..0
2007 118.56 113 113 6 0.50 620084,991.80 4,243 4,243 749 1.50 49920114,819.04 2,650 2,650 2,169 4.50 482201368,245.61 23,886 23,886 44,360 6.50 6,8252014299,439.89 74,860 74,860 224,580 7.50 29,944201511,216.06 1,682 1,682 9,534 8.50 1,12220166,500.26 325 325 6,175 9.50 650
395,331.22 107,759 107,759 287,572 39,528
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PERCENT ..7.3 10.00
iky_REMg IX-286 r of 13