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Home My WebLink About20190621Avista to Staff 1-35.pdfAvista Corp. 1 41 1 East Mission P .O . Box 3727 Spokane. Washington 99220-0500 Telephone 509-489-0500 TollFree 800-727-9170 #tnsrr Corp,RECEIVED ,1019 JUil 2l lll 9: 0l nJBfft*#ilf#i8*'o*June20,2019 Idaho Public Utilities Commission 472 W. Washington St. Boise, ID 83702-0074 Attn: Edward Jewell Deputy Attorney General Re: Production Request of the Commission Staff in Case Nos. AVU-E-I9-04 Dear Mr. Jewell, Enclosed are Avista's responses to IPUC Staffs production requests in the above referenced dockets. Included in this mailing are the original and two paper copies of Avista's responses to production requests: Staff No. 1r2,3r617r9r10,20,21,22,24,,31r32r34, and 35. Also enclosed on three separate CD's are copies of Avista's responses to the production requests. The electronic versions of the responses were emailed on 09115117. Also included both on paper and on a separate CD are Avista's CONFIDENTIAL responses to PR 003C & 024C. These responses contain TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and is separately filed under IDAPA 3l.01.01, Rule 067 and233, and Section 9-340D,Idaho Code. It is being provided under a sealed separate envelope, marked CONFIDENTIAL. If there are any questions regarding the enclosed information, please contact Paul Kimball at (509) 495-4584 or via e-mail at paul.kimball@avistacorp.com. Sincerely, Paul Kimball Manager of Compliance & Discovery Enclosures CC (Email):IPUC (Hanian) Idaho Forest Group (Miller, Williams, Crowley) AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-001 DATE PREPARED: 0611412019WITNESS: Liz Andrews RESPONDER: Jeanne Pluth DEPARTMENT: Regulatory Affairs TELEPHONE: (s09) 49s-2204 REQUEST: Please provide copies of the monthly trial balances from January 2017 through the most current month available. Please supplement your response when additional months become available throughout 2019. RESPONSE: Please see StaflPR_001-Attachment A for trial balances between January 2017 andMay 2019. Due to the size of the file, the Company is providing the attachment electronically only. AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-002 DATE PREPARED: 0611012019WITNESS: Liz Andrews RESPONDER: Jeanne Pluth DEPARTMENT: Regulatory Affairs TELEPHONE: (s09) 49s-2204 REQUEST: Please provide a copy of the Company Chart of Accounts. RESPONSE: Please see Staff PR OO2-Attachment A. Company Company Name FERC Account FERC Account Description Service PLANT IN SERVICE OWNED ED PLANT IN SERVICE OWNED ED PLANT IN SERVICE OWNED CD PLANT IN SERVICE OWNED CD PLANT IN SERVICE OWNED GD PLANT IN SERVICE OWNED GD PLANT IN SERVICE OWNED GD PLANT IN SERVICE OWNED ED PLANT IN SERVICE OWNED ED PLANT IN SERVICE OWNED GD PLANT IN SERVICE OWNED GD PLANT IN SERVICE OWNED GD PLANT IN SERVICE OWNED ED PLANT IN SERVICE OWNED CD PLANT IN SERVICE OWNED CD PLANT IN SERVICE OWNED ZZ PLANT IN SERVICE OWNED GD COLSTRIP PLANTADJ ED KFGS DISALLOWED PLANT/PLANT RE ED KFGS DISALLOWED PLANT/PLANT RE CD KFGS DISALLOWED PLANT/PLANT RE ED BOULDER PARK (BPK) DISALLOWED ED coYoTE SPRTNGS (CS2) DTSALLOWE ED OREGON DISALLOWED PLANT GD PLANT IN SERVICE LEASED ED PLANT IN SERVICE LEASED CD PLANT IN SERVICE LEASED GD PLANT IN SERVICE LEASED CD PLANT IN SERVICE LEASED GD PLANT IN SERVICE LEASED GD PLANT IN SERVICE LEASED GD OPERATING LEASE RIGHT OF USE A ZZ AIRPLANE IN SERVICE LEASED CD PLANT PURCHASED OR SOLD ED PLANT HELD FOR FUTURE USE ED PLANT HELD FOR FUTURE USE CD PLANT HELD FOR FUTURE USE ED PLANT HELD FOR FUTURE USE GD PLANT HELD FOR FUTURE USE ED CONSTRUCTION WORK IN PROGRESS- CD CONSTRUCTION WORK IN PROGRESS- ED CONSTRUCTION WORK IN PROGRESS. GD CONSTRUCTION WORK IN PROGRESS- ED CONSTRUCTION WORK IN PROGRESS- CD CONSTRUCTION WORK IN PROGRESS- ED CONSTRUCTION WORK IN PROGRESS- GD CONSTRUCTION WORK IN PROGRESS- GD CONSTRUCTION WORK IN PROGRESS- CD CONSTRUCTION WORK IN PROGRESS- GD CONSTRUCTION WORK IN PROGRESS- GD CONSTRUCTION WORK IN PROGRESS- ED CONSTRUCTION WORK IN PROGRESS- GD CONSTRUCTION WORK IN PROGRESS- CD CONSTRUCTION WORK IN PROGRESS- CD CONSTRUCTION WORK IN PROGRESS- ED CONSTRUCTION WORK IN PROGRESS- GD CONSTRUCTION OVERHEADA&G ZZ CONSTRUCTION OVERHEAD PRODUCTI ED CONSTRUCTION OVERHEAD PRODUCTI ZZ SAFETY CLOTHING - PRODUCTION ZZ CONSTRUCTION OVERHEAD TRANSMIS ZZ SAFETY CLOTHING - TRANSMISSION ZZ CONSTRUCTION OVERHEAD DISTRIBU ZZ SAFETY CLOTHING - DISTRIBUTION ZZ 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA 1 01 000 1 01 000 101000 1 01 000 1 01 000 101000 101000 101000 101000 101000 101000 1 01 000 1 01 000 1 01 000 1 01 000 1 01 000 1 01 000 101027 1 01 030 1 01 030 1 01 030 1 01 050 1 01 060 1 01 070 '101100 101100 1 01 '100 101100 101100 101100 101100 101 101 101120 1 02000 1 05000 I 05000 10s000 1 05000 1 05000 1 07000 1 07000 1 07000 107000 107000 1 07000 1 07000 1 07000 107000 107000 107000 1 07000 1 07000 1 07000 1 07000 1 07000 1 07000 1 0701 0 107020 107020 107025 1 07030 1 07035 1 07040 107045 AA ID AN WA OR ID AA MT WA AN AS WA AN AA ID zz CA ID WA AA ID ID ID OR AN AA ID AN AA AN WA zz AA AN AN AA WA ID ID ID AN AS WA WA ID AA OR OR ID WA AA CA AA AN MT AN zz ID zz zz zz zz zz zz Avista Statr_PR_002-Attachment A. xlsx Jurisdiction STATIND Page 1 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account 1 07050 1 07060 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 1 08000 108027 1 08030 1 08030 1 08050 1 08060 1 08070 108121 108121 111000 111000 111000 111000 111000 1 1 1000 1 1 1000 11'1000 111000 1 1 1000 1 1 1000 111000 111000 111000 11'1000 111100 111 100 't14000 1 1 4000 1 1 4000 1 1 s000 1 I 5000 117100 117100 117100 121000 121100 121110 122000 1 23000 1 2301 0 123100 123120 12312s 1 231 30 123210 123280 123400 FERC Account Description Service Jurisdiction STATIND CONSTRUCTION OVERHEAD NORTH GAZZ ZZ DL CONSTRUCTION OVERHEAD SOUTH GAZZ ZZ DL ACCUMULATED PROVISION DEPRECIA CD ID DL ACCUMULATED PROVISION DEPRECIA CD WA DL ACCUMULATED PROVISION DEPRECIA ED WA DL ACCUMULATED PROVISION DEPRECIA GD ID DL ACCUMULATED PROVISION DEPRECIA ED AN DL ACCUMULATED PROVISION DEPRECIA ED ID DL ACCUMULATED PROVISION DEPRECIA GD AN DL ACCUMULATED PROVISION DEPRECIA GD CA DL ACCUMULATED PROVISION DEPRECIA GD WA DL ACCUMULATED PROVISION DEPRECIA CD AA DL ACCUMULATED PROVISION DEPRECIA ED AA DL ACCUMULATED PROVISION DEPRECIA ED MT DL ACCUMULATED PROVISION DEPRECIA GD AA DL ACCUMULATED PROVISION DEPRECIA GD OR DL ACCUMULATED PROVISION DEPRECIA CD AN DL ACCUMULATED PROVISION DEPRECIA GD AS DL COLSTRIP PLANT ADJ - ACC AMT ED ID DL ACC AMT KFGS DISALLOWED PLNT/R ED ID DL ACC AMT KFGS DISALLOWED PLNT/R ED WA DL ACC AMT BPK DISALLOWED PLANT ED ID DL ACC AMT CS2 DISALLOWED PLANT ED ID DL ACCAMT LEASEDAIRPLANE CD AA DL AMI REGULATORYDEFERRALAD GD WA DL AMI REGULATORY DEFERRALAD ED WA DL ACC PROVISION AMT OF UTILITY P GD AN DL ACC PROVISION AMT OF UTILITY P CD WA DL ACC PROVISION AMT OF UTILITY P ED ID DL ACC PROVISION AMT OF UTILITY P ED MT DL ACC PROVISION AMT OF UTILITY P ED WA DL ACC PROVISION AMT OF UTILITY P GD OR DL ACC PROVISION AMT OF UTILITY P GD WA DL ACC PROVISION AMT OF UTILITY P CD AN DL ACC PROVISION AMT OF UTILITY P GD AA DL ACC PROVISION AMT OF UTILITY P GD AS DL ACC PROVISION AMT OF UTILITY P ED AN DL ACC PROVISION AMT OF UTILITY P GD CA DL ACC PROVISION AMT OF UTILITY P CD AA DL ACC PROVISION AMT OF UTILITY P CD ID DL ACC PROVISION AMT OF UTILITY P GD ID DL ACC AMT COLSTRIP AFUDC COMMON ED ID DL ACC AMT COLSTRIP AFUDC COMMON ED WA DL PLANT ACQUISITION ADJUSTMENT ED AN DL PLANT ACQUISITION ADJUSTMENT GD CA DL PLANT ACQUISITION ADJUSTMENT GD OR DL ACC PROV AMT OF PLT ACQUISITIO GD OR DL ACC PROVAMT OF PLT ACQUISITIO GD CA DL GAS STORED-RECOVERABLE BASE GA GD AN DL GAS STORED-RECOVERABLE BASE GA GD OR DL GAS STORED-RECOVERABLE BASE GA CD AA DL NONUTILITY PROPERTY ZZ ZZ DL NON-UTILITY LAND ZZ ZZ DL NON-UTILITY BUILDING ZZ ZZ DL ACC DEPR NONUTILITY PROPERTY ZZ ZZ DL INVESTMENT IN SPOKANE ENERGY ZZ ZZ DL INVESTMENT IN AVISTA CAPITAL I ZZ ZZ DL STOCK INVESTMENT IN SUBS ZZ ZZ DL EQUITY INVESTMENT IN SUBS ZZ ZZ DL ECOVASTOCKCOMPENSATION ZZ ZZ DL OCI INVESTMENT IN SUBS ZZ ZZ DL INVESTMENT IN AVISTA ENERGY ZZ ZZ DL INVESTMENT IN AVISTA LABS ZZ ZZ DL INVESTMENT IN SALIX ZZ ZZ DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A.xlsx Page 2 of 73 Company Company Name FERC Account 1 23500 1 23505 124020 1 24080 124100 124200 124200 124350 124350 124600 124610 124680 124680 124680 124680 124680 124680 124750 124800 't24810 124820 124900 124930 124950 124950 128150 128155 128160 128170 128250 I 28300 128681 131100 131110 131 1 '15 't31120 131130 't31140 131150 131160 131170 131200 131400 1 341 00 134101 134120 't34121 134122 134123 1 341 50 't34200 't34300 134500 1 351 00 1 35200 135400 135420 135430 1 35440 1 35450 't35600 't35630 1 36000 1 36050 FERC Account Description EQUITY INVESTMENT IN AERC INVESTMENT IN AERC ENERGY COMMODITY CONTRACT OTHER INVESTMENT.TOPRS OTHER INVESTMENT-MISCELLANEOUS TAX-EXEMPT AUCTION RATE SECURI TAX-EXEMPT AUCTION RATE SECURI OTHER INVEST-WZN LOANS SANDPOI OTHER INVEST-WZN LOANS SANDPOI OTHER INVEST-COLI CASH VAL OTHER INVEST-COLI BORROWINGS OTHER INVESTMENT-WZN LOANS ORE OTHER INVESTMENT-WZN LOANS ORE OTHER INVESTMENT-WZN LOANS ORE OTHER INVESTMENT.WZN LOANS ORE OTHER INVESTMENT-WZN LOANS ORE OTHER INVESTMENT-WZN LOANS ORE OTHER INVEST-ESOP CONTRA ACCOU OTHER INVESTMENT-LAND SALES OTHER INVEST-LUCAS NOTES REC OTHER INVEST-NON AFFILIATED LT OTHER INVEST-WNP3 EXCHANGE POW ED OTHER INVEST-AMT WNP3 EXCHANGE ED OTHER INVEST.WIND POWER ED OTHER INVEST-WIND POWER ZZ SPECIAL FUNDS-CS2 GE LTSA ADVA ZZ SPECIAL FUNDS-CS2 LTSA ADV-O&M ZZ SPECIAL FUNDS-SELF INSURANCE ZZ SPECIAL FUNDS-RTO WEST ZZ SPECIAL FUNDS-EXEC DEF COMP TR ZZ SPECIAL FUNDS-TRANSMSN SRVC RE ZZ SPECIAL FUNDS LAKE CDA IPA ESC ZZ CASH-US BANK ZZ CASH-WELLS FARGO ZZ CASH - 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WELLS ZZ OTHER SPECIAL DEPOSITS-ENERGY ZZ RESTRICTED CASH ZZ DEPOSITS WITH COUNTERPARTIES ZZ DOC EECE GRANT MM ZZ WORKING FUNDS-EMPLOYEE ZZ WORKING FUNDS-PETTY CASH ZZ WORKING FUND-REAL ESTATE DEPT ZZ WORKING FUND-CLAIMS DEPT ZZ WORKING FUND-FLEET MANAGEMENT ZZ WORKING FUND-KETTLE FALLS ZZ WORKING FUND-NOXON ZZ WORKING FUND-CS2 ZZ WORKING FUND-COLSTRIP ZZ TEMPORARYCASHINVESTMENTS ZZ TEMP CASH INVEST-MARGIN CALL ZZ Service Jurisdiction STATIND zz ZZ ZZ zz zz WA zz ID zz zz zz OR OR zz AA ID ZZ zz zz zz zz WA WA AN zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA ZZ zz zz ZZ zz CD zz ED 72 zz zz CD GD zz CD GD GD zz zz zz zz Avista Staff_PR_002-Attachment A.xlsx Page 3 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account FERC Account Description136150 TEMPORARYCASHINVESTMENT-CS2136200 TAX-EXEMPT MONEY MARKET - TEMP136300 TEMP CASH INVEST-AFS SECURITIE136510 TEMP CASH INVEST-TRANMSN SRV R141OOO NOTES RECEIVABLE-SPOKANE INDUS 141150 NOTE RECEIVABLE MISC.142100 CUST ACCT REC-RETAIL SERVICE142150 CUSTACCT REC-CT FUELSALES142200 CUSTACCTREC-CUSTOMERCONTRAC142350 CUSTACCT REC- NET PRESENTATIO142500 CUSTACCTREC-UNBILLEDREVELE142510 CUSTACCTREC-UNBILLEDREVGAS142600 CUSTACCT REC-RESALE GAS142610 CUSTACCTREC-RESALEELECTRIC142780 CUSTACCT REC-RESALE CALIF. 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CORP143390 OTHER ACCT REC.WILMINGTON TRUS,143500 OTHER ACCT REC-MISCELLANEOUS143501 OTHER ACCT REC-PRE-LINE SCHOOL143502 OTHERACCT REC-APP LNMN SCHOOL143503 OTHERACCT REC-GAS SCHOOL143510 CSSACCOUNTS RECEIVABLES143550 OTHER ACCT REC-DAMAGE CLAIMS143800 OTHER ACCT REC-FIN 48143900 OTHERACCTREC-DEVELOPERSPROM144OOO ACC GL ADJUSTMENT RETAIL WRITE144OOO ACC GL ADJUSTMENT RETAIL WRITE144010 ACCUMULATED RETAIL WRITEOFFS-E144030 ACC PRV UNCOLL NET OF ACTUAL-D144030 ACC PRV UNCOLL NET OF ACTUAL-D144030 ACC PRV UNCOLL NET OF ACTUAL-D144030 ACC PRV UNCOLL NET OF ACTUAL-D144030 ACC PRV UNCOLL NET OF ACTUAL-D144030 ACC PRV UNCOLL NET OF ACTUAL-D144030 ACC PRV UNCOLL NET OF ACTUAL-D144030 ACCPRVUNCOLLNETOFACTUAL-D144030 ACC PRV UNCOLL NET OF ACTUAL-D144080 ACC WRITEOFF & RECOVERIES WZN144080 ACC WRITEOFF & RECOVERIES WZN144080 ACC WRITEOFF & RECOVERIES WZN144140 ACC PROV UNCOLL NET OF ACTUALS144140 ACC PROV UNCOLL NET OF ACTUALS144200 ACCUMULATED RETAIL WRITE.OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE-OFFS144200 ACCUMULATED RETAIL WRITE.OFFS144600 ACCUMULATED RETAIL REINSTATEME Service Jurisdiction STATIND 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz ZZ zz zz zz zz zz zz zz CD zz zz GD ED GD GD GD ED ED GD ED ED GD ZZ CD zz CD ED CD GD GD CD ED GD CD GD ED ED ED zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz ZZ ZZ zz zz ZZ zz zz zz zz zz ZZ zz zz zz zz zz ZZ zz zz zz WA zz zz WA ID OR AN ID AN WA AS AS ID OR ZZ AA zz AA ID WA ID WA ZZ MT OR ID CA OR WA WA DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL AViSta Staff_PR_002-Attach ment A. xlsx Page 4 of 73 Compa 001 001 001 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 ny Company Name FERC Account FERC Account Description Service Jurisdiction STATIND AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA 144600 144600 144600 144600 144600 144610 144610 144700 144700 144700 144700 144700 144700 1 44990 1 44990 1 44990 144990 145000 146000 146100 146150 146200 146205 146210 146220 146240 146250 146260 146290 1 46300 1 4631 0 146320 146340 '146360 146370 146400 1 46500 14661 0 146700 146750 146760 151120 151210 1s1310 151410 154100 '154150 1 54300 154400 154500 1 54550 1 54560 154990 1 63000 1 63200 1 641 00 1 641 00 164105 1641 10 164115 164115 164115 164200 164200 ACCUMULATED RETAIL REINSTATEME CD ACCUMULATED RETAIL REINSTATEME CD ACCUMULATED RETAIL REINSTATEME CD ACCUMULATED RETAIL REINSTATEME GD ACCUMULATED RETAIL REINSTATEME GD ACC PROVFOR UNCOLLECTIBLES-RE GD ACC PROV FOR UNCOLLECTIBLES-RE ED ACCUMULATED RETAIL RECOVERIES ED ACCUMULATED RETAIL RECOVERIES GD ACCUMULATED RETAIL RECOVERIES GD ACCUMULATED RETAIL RECOVERIES CD ACCUMULATED RETAIL RECOVERIES CD ACCUMULATED RETAIL RECOVERIES ED ACC PROV FOR UNCOLLECTIBLES-RE ZZ ACC PROV FOR UNCOLLECTIBLES-RE CD ACC PROVFOR UNCOLLECTIBLES-RE GD ACC PROVFOR UNCOLLECTIBLES-RE CD N/R ASSOC CO ZZ A/RASSOC CO-GENERAL ZZ A/RASSOC CO-PENTZER ZZ ACCTS REC ASSOC CO-AVISTA DVLP ZZ ACCTS RECASSOC CO.VP NET ZZ A/RASSOCCO-NWRESOURCES, LLC ZZ A/RASSOCCO.COURTYARD ZZ A/RASSOC CO-STEAMPLANT ZZ A/RASSOC CO STEAM PLANT BP ZZ ACCTS RECASSOCCO-STEAM PLANT ZZ A/R ASSOC CO-AVISTA RATHDRUM ZZ A/R ASSOC CO-CAPITAL ZZA/RASSOCCO-ECOVA ZZ A/RASSOC CO-LABS ZZ ACCTS REC ASSOC CO-AVISTA ENER ZZ A/RASSOC CO.VENTURES ZZ A/R ASSOC CO-AVCOMM ZZ ACCTS REC ASSOC CO-AVISTA POWE ZZ A/R ASSOC CO - SALIX ZZ ACCTS RECASSOC CO-INTEREST ZZ ACCTS RECASSOCCO-AETRANS SA ZZ ACCTS RECASSOC CO-AERC ZZ ACCTS RECASSOC CO-AEL&P ZZ A/RASSOC CO -AJTM ZZ FUEL STOCK COAL-COLSTRIP ZZ FUEL STOCK HOG FUEL-KFGS ZZ FUEL STOCK DIESEL & OIL-NECT ZZ FUEL STOCK NATURAL GAS-RATHDRU ZZ PLANT MATERIALS & OPER SUPPLIE ZZ PLANT MAT& OPERSUP-NON STD ZZ PLANT MAT & OPER SUP-COYOTE SP ZZ PLANT MAT & OPER SUP-COLSTRIP ZZ SUPPLY CHAIN RECEIVING INVENTO ZZ SUPPLYCHAINAVERAGECOSTVARI ZZ SUPPLY CHAIN INVOICE PRICE VAR ZZ SUPPLY CHAIN ADJUSTMENT ACCOUN ZZ STORES EXPENSE UNDISTRIBUTED ZZ STORES EXPENSE-SUPPLY CHAIN IN ZZ GAS STORED UNDERGND-4O8AVA-JP GD GAS STORED UNDERGND-4O8AVA-JP GD GAS STORED UNDERGND4O3NWPL-JP GD GAS STORED UNDERGND-MIST STORA GD GAS STORED UNDERGRND-CLAY BASI GD GAS STORED UNDERGRND-CLAY BASI GD GAS STORED UNDERGRND-CLAY BASI GD LNG STORED-PLYMOUTH GD LNG STORED-PLYMOUTH GD ID AA WA CA OR AA AN WA OR CA WA ID ID ZZ AN AS AA zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz 72 zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz ZZ zz zz OR AN OR OR OR AA AN AN CA AViSta Staff_PR_002-Attachment A. xlsx Page 5 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_0O2-Attach ment A. xlsx FERC Account Description LNG STORED-PLYMOUTH LNG STORED.LOVELOCK PREPAYMENTS-PREPAID INSURANCE PREPAYMENTS-MISC PREPAYMENTS-NUCLEUS SOFTWARE PREPAID ON $ OFF COUPONS PREPAID CFL AND FURNACE COUPON PREPAYMENTS-PREPAID LICENSE FE PREPAYMENTS-PREPAID LICENSE FE PREPAYMENTS-PREPAID LICENSE FE PREPAYMENTS-LONG TERM PREPAID PREPAYMENTS.COLUMBIA GRID PREPAYMENTS-CUSTOMER BILLING S RESOURCE DEFERRED OPT EXPENSE RESOURCE DEFERRED OPT EXPENSE RESOURCE DEFERRED OPT EXPENSE RESOURCE DEFERRED OPT EXP - 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COLSTRIP REG ASSET- DECOUPLING SURCHARG REG ASSET- DECOUPLING SURCHARG REG ASSET- DECOUPLING SURCHARG REG ASSET- DECOUPLING SURCHARG REG ASSET- DECOUPLING SURCHARG REG ASSET- DECOUPLING PRIOR YE REG ASSET- DECOUPLING PRIOR YE REG ASSET- DECOUPLING PRIOR YE REG ASSET- DECOUPLING PRIOR YE REG ASSET- DECOUPLING PRIOR YE REGULATORY ASSET AMR REGULATORY ASSET AMR REGULATORY ASSET AMR REGULATORY ASSET AMR EXISTING METERS/ERTS RETIREMEN EXISTING METERS/ERTS RETIREMEN REG ASSET - AFUDC (PrS) REG ASSET -AFUDC (PrS) REG ASSET -AFUDC (PrS) REG ASSET -AFUDC (PrS) REGASSET-AFUDC (PrS) REG ASSET - AFUDC (PrS) REG ASSET - AFUDC (PrS) REG ASSET - AFUDC (PrS) REG ASSET - AFUDC (PrS) REG ASSET - AFUDC (PtS) REG ASSET LAKE CDA DEF COSTS REGULATORY ASSET ID DSIT AMORT REGULATORY ASSET ID DSIT AMORT REG ASSET - CARRYING CHARGE ON REG ASSET. CARRYING CHARGE ON REG ASSET - MDM SYSTEM REG ASSET - MDM SYSTEM REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REG ASSET - NON RES DECOUPLING REGULATORY ASSET RTO DEPOSIT - REGULATORY ASSET BPA RESIDENTI REGULATORY ASSET BPA RESIDENTI REGULATORY ASSET BPA RESIDENTI REGULATORY ASSET BPA RESIDENTI REGULATORY ASSET BPA RESIDENTI REGULATORY ASSET ERM APPROVED REGULATORY ASSET- CNC TRANSMIS REGULATORY ASSET- CNC TRANSMIS DEF CS2 & COLSTRIP O&M DEF CS2 & COLSTRIP O&M Service Jurisdiction ED ED ED ED ED ED ED GD ED GD GD GD GD GD ED ED CD ED GD ED ED GD GD CD CD CD GD ED GD ED GD ED ED GD ED ED GD GD ED GD ED GD ED GD ED GD GD GD ED ED ED ED ED ED ED ED ED ED ED ED 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA REGULATORY ASSET ENRON CONTRAC ED L|DAR O&M REG DEF ED REGULATORY ASSET-ID REARDAN WI ED ID WIND GEN AFUDC ED AN WA AN ID ID ID WA ID ID WA OR OR WA ID ID WA ID ID ID AN WA WA WA AA AN WA ID WA OR AN AA ID AN ID ID WA WA WA WA ID WA OR ID WA WA OR ID WA ID ID AN ID WA ID WA WA ID WA ID WA WA WA ID ID Avista StafF_PR_002-Attach ment A. xlsx NDSTATI Page 8 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account FERC Account Description182370 REGULATORYASSETNEWGENINSTA182372 REGULATORY ASSET WARTSILA UNIT182372 REGULATORY ASSET WARTSILA UNIT182374 MTM ST REGULATORYASSET182374 MTM ST REGULATORYASSET182375 MTM LT REGULATORYASSET182376 REGULATORYASSETFASl43ASSET182376 REGULATORY ASSET FAS .143 ASSET182380 REGULATORYASSETLOSTMARGIN182381 REG ASSET AN-CDA LAKE SETTLEME182381 REG ASSET AN-CDA LAKE SETTLEME182382 REG ASSET WA-CDA LAKE SETTLEME182383 REGULATORYASSETWORKERSCOMP182383 REGULATORYASSETWORKERSCOMP182384 CS2 LEV RET182385 REGULATORYASSET ID PCA DEFERR182386 REGULATORYASSET ID PCA DEFERR182387 REGULATORYASSET ID PCA DEFERR182389 REGASSETFUTUREPAYMENTS-LAKE182390 REGULATORYASSET HAMILTON ST B182390 REGULATORYASSET HAMILTON ST B182391 REG ASSET SPOKANE RIVER TDG182395 SETTLED INTEREST RATE SWAP ASS182396 UNSETTLED INTEREST RATE SWAPA182399 REGASSET-UNREALIZEDCURRENCY182399 REG ASSET-UNREALIZED CURRENCY182740 MTM ST REGULATORYASSET183OOO PRELIMINARY SURVEY AND INVESTI,I83OOO PRELIMINARY SURVEY AND INVESTI183OOO PRELIMINARY SURVEY AND INVESTI184020 GST184054 CLEARING ACCT.CORP ACCT184055 CLEARING ACCT-RESOURCE ACCT184057 CLEARING ACCT-ENERGY DLIVERY A184058 CLEARINGACCT-SUBINVENTORY184068 CLEARING-LOW INCOME & CONSERVA184070 CLEARINGACCT-CCB PROJECTS184071 CLEARING ACCT-CCB ADJUSTMENTS184100 TRANSPORTATIONEXPENSESCLEARI184150 CELLPHONE/BLACKBERRYCLEARING184200 PAYROLL CLEARING184210 Payroll - Projects Clearing184250 SMALLTOOLSEXPENSECLEARING184260 PAYROLL BENEFITS CLEARING184265 RETIREMENT BENEFIT NONSERVICE184270 PAYROLL TAXES CLEARING184290 ORACLE DEFAULT SUSPENSE ACCOUN184300 MISC AR PROJECT CLEARING184350 Clearing-ProductsandServices184400 SPOKANE RIVER LICENSE EXPENSE184500 CLARK FORK RELICENSE EXPENSE184800 4(e) CDR FUND184900 POST FALLS LICENSE EXPENSE184996 a(e) CDRTRUST FUND REIMBURSEM184997 SPOKANE RIVER LICENSE EXPENSE,184998 POST FALLS LICENSE EXPENSE184999 CLARK FORK RELICENSE EXPENSE C186000 MISC NON WO SUSPENSE ACCOUNTS186000 MISC NON WO SUSPENSE ACCOUNTS186010 REGULATORY ASSET ERM ,1OO% COMP186020 REGULATORYASSET ERM 1OO% CONT186030 REGULATORYASSET ERM 50% COMPA186035 REGULATORYASSET ERM 50% CONTR186040 REGULATORYASSET ERM 10% COMPA Service Jurisdiction STATINDED ID DLED ID DLED WA DLCD AA DLzz zz DLCD AA DLCD AA DLED AN DLGD OR DLED AS DLED AN DLED WA DLCD AA DLzz zz DLED ID DLED ID DLED ID DLED ID DLED AN DLGD ID DLGD WA DLED WA DLCD AA DL CD AA DLGD AA DLED AN DLCD AA DLzz zz DLED 72 DLGD ZZ DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLED WA DLED WA DLED WA DLED WA DLED WA DLED WA DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A.xlsx Page 9 of 73 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A. xlsx FERC Account 1 86045 1 86050 1 86055 186060 1 861 00 186100 1 861 55 186170 186180 1 86200 1 86200 1 86200 1 86200 1 86205 1 86205 1 8621 0 186270 1 86280 1 86290 1 8631 2 1 86320 18632'l 1 86321 1 86321 186322 1 86323 't86324 1 86328 1 86328 1 86328 1 86328 I 86328 186330 186338 186338 186338 186338 186338 186350 186360 186360 1 86365 1 86365 186368 1 86368 1 86370 1 86380 186382 1 86390 186400 186400 1 86400 186401 1 8641 0 1 8641 0 186420 186420 186420 186420 1 86430 1 86460 1 86460 1 86460 1 86650 Jurisdiction WA zz zz zz ID WA zz zz zz zz WA ID zz AA zz zz WA WA WA WA zz AN zz WA WA WA WA OR ID WA ID WA zz WA ID OR WA ID WA WA ID ID WA ID ID ID ID ID ID AA zz AA zz AA zz CA AS zz AA ZZ AA zz AA zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account Description Service REGULATORYASSET ERM 1O% CONTR ED GUARANTEED RESIDUALVALUE - PL ZZ MISC DEF DEBITS-AIRPLANE LEASE ZZ UNAMORTIZEDACCTS REC SALE EXP ZZ REGULATORY ASSET AFUDC ALLOWED ED REGULATORY ASSET AFUDC ALLOWED ED DOC EECE GRANT-ASSET ZZ MISC DEF DEBITS-IR SWAPS ZZ PREPAID AIRPLANE LEASE EXPENSE ZZ VARIOUS SUSPENSE WORKORDERS ZZ VARIOUS SUSPENSE WORKORDERS ED VARIOUS SUSPENSE WORKORDERS ED VARIOUS SUSPENSE WORKORDERS ED PLANTALLOCOFCLEARINGJOURNA CD PLANT ALLOC OF CLEARING JOURNA ZZ MISC DEF DEBITS SUSPENSE PROJE ZZ REGULATORY ASSET MTM FORWARD F ED REGULATORYASSET ERM DEFERRED ED REGULATORYASSET ERM DEFERRED ED REGULATORYASSET- LANCASTERG ED MISC DEFERRED DEBITS INTANGIBL ZZ MISC DEF DEBIT. RESOURCE ACTG ED MISC DEF DEBIT - RESOURCE ACTG ZZ MISC DEF DEBIT - RESOURCE ACTG ED MISC DEF DEBIT - WA REC 1 ED MISC DEF DEBIT-WA REC 2 ED MISC DEF DEBIT-WA REC 3 ED REGASSET-DECOUPLINGDEFERRED GD REGASSET-DECOUPLINGDEFERRED ED REGASSET-DECOUPLINGDEFERRED GD REGASSET-DECOUPLINGDEFERRED GD REGASSET-DECOUPLINGDEFERRED ED LONG TERM NOTES RECEIVABLEACC ZZ REGASSET NON-RES DECOUPLING D ED REGASSET NON-RES DECOUPLING D GD REGASSET NON-RES DECOUPLING D GD REGASSET NON-RES DECOUPLING D GD REGASSET NON-RES DECOUPLING D ED REGULATORYASSET RTO DEPOSITS ED REGULATORYASSET-MT LEASE PAYM ED REGULATORYASSET-MT LEASE PAYM ED REGULATORYASSET FOR COLSTRIP ED REGULATORYASSET FOR COLSTRIP ED DEFERRED PROJECT COMPASS - ID ED DEFERRED PROJECT COMPASS - ID GD REGULATORY ASSET M2M FORWARD F ED REGULATORYASSETPCADEFERRED ED REG ASSET ID-CdA LAKE SETTLEME ED REGULATORYASSETPCAAMMORT ED MISC DEFERRED DEBITS TREASURY ZZ MISC DEFERRED DEBITS TREASURY ZZ MISC DEFERRED DEBITS TREASURY CD DEFERRED 401k Debits/Credits S ZZ MISC DEFERRED DEBITS NSF SUSPE ZZ MISC DEFERRED DEBITS NSF SUSPE ZZ MISC DEFERRED DEBITS KUBRA SUS ZZ MISC DEFERRED DEBITS KUBRA SUS ZZ MISC DEFERRED DEBITS KUBRA SUS ZZ MISC DEFERRED DEBITS KUBRA SUS ZZ MISC DEFERRED DEBITS BANK RECO ZZ MISC DEFERRED DEBITS TREASURY ZZ MISC DEFERRED DEBITS TREASURY ZZ MISC DEFERRED DEBITS TREASURY CD MISC DEFERRED DEBIT INTEREST R ZZ Page 10 of 73 Company Name FERC Account FERC Account Description186700 REGULATORYASSET CONSERVATION186700 REGULATORY ASSET CONSERVATION186700 REGULATORYASSET CONSERVATION186700 REGULATORY ASSET CONSERVATION186700 REGULATORYASSET CONSERVATION186700 REGULATORYASSET CONSERVATION186700 REGULATORYASSET CONSERVATION186700 REGULATORYASSET CONSERVATION186700 REGULATORYASSET CONSERVATION186710 REGULATORYASSET CONSERVATION1867,10 REGULATORYASSETCONSERVATION186710 REGULATORY ASSET CONSERVATION186710 REGULATORYASSET CONSERVATION186710 REGULATORYASSET CONSERVATION186800 REGULATORYASSET NEZ PERCE SET186800 REGULATORY ASSET NEZ PERCE SET186800 REGULATORYASSET NEZ PERCE SET186810 DEF PALOUSE WIND & THORNTON SW186820 CLARK FORK PM&E ALLOCATION186830 SPOKANE RIVER PM&E ALLOCATION186830 SPOKANE RIVER PM&E ALLOCATION186840 SPOKANE RIVER PM&E ALLOCATION186840 SPOKANE RIVER PM&E ALLOCATION186850 RENEWABLE ENERGY CERTIFICATE F186850 RENEWABLE ENERGY CERTIFICATE F186850 RENEWABLE ENERGY CERTIFICATE F186860 CLARK FORK PM&E ALLOCATION186860 CLARK FORK PM&E ALLOCATION186870 MISC DEFERRED DEBIT CENTRALIA186870 MISC DEFERRED DEBIT CENTRALIA186880 DES CONTRACT AMORTIZATION186890 CLARK FORK RELICENSING- MT186900 MISC DEFERRED DEBITS CAE SUSPE186900 MISC DEFERRED DEBITS CAE SUSPE186910 MISC DEFERRED DEBIT CSS UNPOST186920 PAYROLL SUSPENSE186940 MISC DEFERRED DEBIT GRAPHICS R186980 ACCTS PAY ERROR SUSPENSE ACCOU186990 MAS SYS GENERATED G/L SUSPENSE189860 UNAMT LOSS-REACQ DEBT 19OOOO ADFIT MISC 19OOOO ADFIT MISC19OOOO ADFIT MISC 19OOO5 IDAHO ITC CREDIT CARRYFORWARD19OOO5 IDAHO ITC CREDIT CARRYFORWARD 19OOO5 IDAHO ITC CREDIT CARRYFORWARD190006 DFIT - IDAHO ITC DEFERRAL190006 DFIT - IDAHO ITC DEFERRAL19OOO7 IDAHO ITC DEFERRAL GROSS UP19OOO7 IDAHO ITC DEFERRAL GROSS UP 19OO1O OREGON BETCCARRYFORWARD19OO2O DFIT-NOXON ACCUMULATED ITC190025 DFIT-NOXONREGULATORYLIABILIT190027 DFIT - COLSTRIP PLANT ADJ19OO3O ADFIT AMT CARRYFORWARD190035 DFIT-COMMUNITY SOLAR REG LIABI190036 DFIT-COMMUNITY SOLAR ACCUM ITC190037 DFIT- NINE MILE ITC REG LIABIL190038 DFIT.NINE MILE ACCUM ITC190039 DFIT- ITC Carryforward19OO4O ADFIT IPUC DISALLOWED PLANT 19OO4O ADFIT IPUC DISALLOWED PLANT19OO5O ADFIT GBC CARRYFORWARD190060 ADFIT DRY CREEK Service:Jurisdiction STATINDGD AN DLGD CA DLED AN DLED ID DLGD ID DLED WA DLzz zz DLGD OR DLGD WA DLzz zz DLGD ID DLGD OR DLED ID DLGD WA DLED ID DLED WA DLED AN DLED WA DLED WA DLED ID DLED WA DLED ID DLED WA DLED AN DLED ID DLED WA DLzz zz DLED ID DL72 ZZ DLED AN DLZZ ZZ DLED WA DLzz zz DLZZ WA DLZZ ZZ DLzz zz DLZZ ZZ DLzz zz DLzz zz DL7Z ZZ DL CD AA DLED AN DLED WA DLCD ID DL ED ID DLGD ID DLGD ID DLED ID DLED ID DLGD ID DLGD OR DLED AN DLED AN DLED ID DLzz zz DLED AN DLED AN DLED AN DLED AN DLED AN DLED ID DLCD ID DLzz zz DLzz zz DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A.xlsx Page 11 of 73 Company Company Name FERC Account 1 90070 1 90080 1 90090 1 901 00 '1901 10 190110 1 901 20 190122 't901 30 1 901 30 1 901 35 190140 190140 1 90140 1 901 40 1 901 40 1 901 40 1 901 40 1 901 50 1 901 50 1 901 50 1 901 51 1 901 55 I 901 60 't90160 1 901 60 1 901 60 190160 190160 1 901 60 1 901 70 1 901 80 1 901 80 1 901 80 1 901 90 1 90200 1 90200 1 90200 1 90200 1 9021 0 190220 190229 190229 I 90230 190240 190240 1 90250 1 90260 I 90300 190310 190316 1 9031 6 1 9031 I 1 9031 I 1 9031 I 1 9031 I 1 9031 I 1 90325 1 90331 1 90331 1 90335 1 90335 1 90360 1 90365 FERC Account Description DFIT SERP DFIT SEVERANCE DFIT STOCK OPTIONS ACCELERATIO ADFIT- WA/ID MISC ADFIT CENTRALIA GAIN ADFIT CENTRALIA GAIN DFIT NONMONETARY POWER EXPENSE ED DFIT OREGON REGULATORY FEE GD DFIT BPA C&RD RECEIPTS ZZ DFIT BPA C&RD RECEIPTS ED DFIT-KETTLE FALLS DIESEL LEAK ED DFIT DSM TARIFF RIDER GD DFIT DSM TARIFF RIDER ED DFIT DSM TARIFF RIDER GD DFIT DSM TARIFF RIDER GD DFIT DSM TARIFF RIDER ED DFIT DSM TARIFF RIDER ED DFIT DSM TARIFF RIDER GD ADFIT FAS87 UNFUNDED PENSION ZZ ADFIT FAS87 UNFUNDED PENSION CD ADFIT FAS87 UNFUNDED PENSION CD DFIT SFAS 158 ZZ DFIT OFFICER LIFE INSURANCE ZZ DFIT UNBILLED REVENUE ADD-ONS ED DFIT UNBILLED REVENUE ADD-ONS GD DFIT UNBILLED REVENUE ADD-ONS CD DFIT UNBILLED REVENUE ADD-ONS GD DFIT UNBILLED REVENUE ADD-ONS ZZ DFIT UNBILLED REVENUE ADD-ONS GD DFIT UNBILLED REVENUE ADD-ONS ED DFIT INTEREST RATE SWAP ZZ ADFIT FAS1Og ITC ZZ ADFIT FASIO9ITC GD ADFIT FAS1O9ITC GD NECT FUEL TAX CREDIT ZZ ADFIT INJURY AND DAMAGE GD ADFIT INJURY AND DAMAGE ED ADFIT INJURYAND DAMAGE GD ADFIT INJURY AND DAMAGE GD DFIT CHARIT CONTRIB ZZ ADFIT NEZ PERCE ED ADFIT IDAHO EARNINGS TEST DEFE ED ADFIT IDAHO EARNINGS TEST DEFE GD ADFIT NE TANK SPILL ED ADFIT WARTSILA UNITS ED ADFIT WARTSILA UNITS ED ADFIT OREGON SB 408 GD ADFIT- LM 25OO NONUTILITY ZZ ADFIT SHAWNEE ELECTRIC ZZ ADFIT DOLLAR ROAD REMEDIATION ZZ DFIT- STATE ITC REG LIABILITY CD DFIT- STATE ITC REG LIABILITY GD DFIT AFUDC EQUITY TAX DEFERRAL ED DFIT AFUDC EQUITY TAX DEFERRAL GD DFIT AFUDC EQUITY TAX DEFERRAL ED DFIT AFUDC EQUITY TAX DEFERRAL GD DFIT AFUDC EQUITY TAX DEFERRAL GD ADFIT - 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MT LEASE PAYMENTS GD Service Jurisdiction STATIND 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA zz zz zz zz ED ED zz zz zz zz WA ID AN OR zz AN AN AN ID WA OR AN WA ID zz AA AN zz zz WA ID AN OR zz WA ID zz zz WA AN zz AS AN OR AN zz WA ID ID AN ID WA OR zz zz zz ID OR WA WA ID ID OR AN WA ID ID ID WA AN AViSta Staff_PR_002-Attach ment A. xlsx Page L2 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account 1 90365 I 90365 1 90365 I 9036s 1 90376 1 90390 1 90395 1 90400 1 90400 1 90400 1 9041 0 1 9041 0 1 9041 0 1 9041 0 1 9041 0 190410 1 9041 0 190420 190420 1 90430 1 90430 190430 1 90430 1 90449 190449 190449 1 90449 1 90450 1 90450 1 90500 1 9051 0 1 90540 1 90600 1 90600 1 9061 0 1 9061 0 1 9061 0 1 9061 0 1 9061 0 1 9061 0 1 9061 5 1 9061 5 1 9061 5 190740 190741 1 90800 1 9081 0 1 9081 0 1 90820 1 90820 1 90821 190822 1 90830 1 90840 1 90850 1 90850 1 90880 1 90900 1 90900 1 90900 I 90920 1 90930 1 90930 1 90930 FERC Account Description ADFIT- MT LEASE PAYMENTS ADFIT- MT LEASE PAYMENTS ADFIT- MT LEASE PAYMENTS ADFIT- MT LEASE PAYMENTS DFIT- ASSET RETIREMENT OBLIGAT ADFIT HAMILTON ST BRIDGE DFIT- OPTIONAL RENEWABLE POWER ADFIT ID REG CREDITS ADFIT ID REG CREDITS ADFIT ID REG CREDITS DFIT PROV RATE REFUND - TAX RE DFIT PROV RATE REFUND - TAX RE DFIT PROV RATE REFUND - TAX RE DFIT PROV RATE REFUND - TAX RE DFIT PROV RATE REFUND - TAX RE DFIT PROV RATE REFUND - TAX RE DFIT PROV RATE REFUND - TAX RE ADFIT KF RESERVE ADFIT KF RESERVE ADFIT TAX REFORM AMORTIZATION ADFIT TAX REFORM AMORTIZATION ADFIT TAX REFORM AMORTIZATION ADFIT TAX REFORM AMORTIZATION DFIT PROVISION FOR RATE REFUND DFIT PROVISION FOR RATE REFUND DFIT PROVISION FOR RATE REFUND DFIT PROVISION FOR RATE REFUND ADFIT BPA RES EXCHANGE ADFIT BPA RES EXCHANGE DFIT ON EQUITY STOCK COMP DFIT ON LIABILITY STOCK COMP ADFIT-AVA HOLDING CO FORMATION DFIT - EWIB/PGE REC'S DFIT - EWIB/PGE REC's ADFIT CIAC DISTRIBUTION ADFIT CIAC DISTRIBUTION ADFIT CIAC DISTRIBUTION ADFIT CIAC DISTRIBUTION ADFIT CIAC DISTRIBUTION ADFIT CIAC DISTRIBUTION ADSIT CIAC DISTRIBUTION ADSIT CIAC DISTRIBUTION ADSIT CIAC DISTRIBUTION ADFIT - MTM/DERIVATIVE DFIT DERIVATIVE INSTR LIAB IR ADFIT CIT PHONE LEASE ADFIT BAD DEBT RESERVE & WRITE ADFIT BAD DEBT RESERVE & WRITE ADFIT- Def Comp ACTIVE Execs ADFIT- Def Comp ACTIVE Execs ADFIT- Def Comp RETIRE Execs ADFIT- Def Comp Exec Stock lnc ADFIT PAID TIME OFF ADFIT LEASE ON BUILDING ADFIT GAIN GENERAL OFFICE BLDG ADFIT GAIN GENERAL OFFICE BLDG ADFIT - FIN 48 NON-PLANT DSIT - STATE TAX NOL CARRYFORW DSIT - STATE TAX NOL CARRYFORW DSIT - STATE TAX NOL CARRYFORW Service Jurisdiction STATIND 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA PLANT EXCESS DEFERRED GROSS UP CD NONPLANT EXCESS DEFERRED GROSS CD NONPLANT EXCESS DEFERRED GROSS GD NONPI.ANT EXCESS DEFERRED GROSS GD ED ED ED GD zz GD ED ED ED ED ED GD GD GD ED ED GD ED ED ED GD ED GD ED GD ED GD ED ED zz zz ZZ ED ED GD ED ED GD GD GD GD ED GD ZZ zz CD ED CD zz CD CD CD CD CD GD ED zz CD CD CD ID AN WA OR zz AN AN AN WA ID WA OR ID WA AN ID AN ID WA WA OR ID WA ID WA WA ID ID WA zz zz zz WA AN ID ID WA CA OR WA OR ID ID zz zz AA AN AA zz AA AA AA AA AA AN AN zz ID OR MT AA AA OR ID Avista Staff_PR_002-Attach ment A. xl sx Page 13 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA FERC Account 1 90930 1 90930 1 90930 1 90950 1 90950 1 90950 1 91 000 1 91 000 1 91 000 1 91 001 1 91 001 1 91 005 1 91 005 191010 191010 191015 191015 1 91 020 1 91 025 '191025 1 91 500 1 91 685 191710 1917 1 1 191715 191720 191721 191722 191723 191724 I 91 890 1 91 899 1 91 900 1 91 901 191902 I 91 903 1 91 904 19'1905 1 91 906 1 91 907 1 91 908 1 91 909 191910 191911 191912 I 91 980 1 91 990 200000 201 000 211000 211100 214000 214010 214030 214040 214050 214051 214060 214870 21 51 00 2'16000 2 1 6050 216't00 216150 FERC Account Description Service NONPLANT EXCESS DEFERRED GROSS ED NONPLANT EXCESS DEFERRED GROSS GD NONPLANT EXCESS DEFERRED GROSS ED ADFIT OTHER CD ADFIT OTHER ZZ ADFIT OTHER ED RECOVERABLE GAS COSTSAMORTIZE GD RECOVERABLE GAS COSTSAMORTIZE GD RECOVERABLE GAS COSTSAMORTIZE GD RECOVERABLE GAS COST AMORT JUN GD RECOVERABLE GAS COST AMORT JUN GD PRIOR PERIOD UNRECOV PGA DEFER GD PRIOR PERIOD UNRECOV PGA DEFER GD CURR UNRECOV PGA DEFERRED GD CURR UNRECOV PGA DEFERRED GD ID HOLDBACK GD ID HOLDBACK GD UNRECOVERED PURCHASE COST DEFE GD WA GRC JACKSON PRAIRIE DEFERRA ZZ WA GRC JACKSON PRAIRIE DEFERRA GD DEF NWP METER GD OR RESIDUAL BALANCES GD DEFERRED GAS COSTS-COMBINED GD DEFERRED GAS COSTS-GLENDALE SY GD DEFERRAL COLLINS AGREEMENT GD INTERVENOR CITIZEN UTILITY BOA GD INTERVENOR PREAUTHORIZED MATCH GD INTERVENOR OTHER ISSUES FUND GD OR RES INTEVENOR FUNDING AMORT GD OR TRANS INTEVENOR FUNDING AMO GD DEFERRED GAS COSTS-MARGIN REDU GD OR PGA4% COMMODITY GD OR DEF 1Ol04 GD OR DEFERRAL 1OI1IO5 - 9/30/06 GD OR PGA 8.88% DEMAND GD OR PGA O% COMMODITY GD OR PGA 0olo DEMAND GD OR 2OO9 PGA COMMODITY AMORT GD OR2OO9 PGADEMANDAMORT GD OR 2OO8 PGA COMMODITY AMORT GD OR2OO8 PGADEMANDAMORT GD CURRENT PGA COMMODITY DEFERRAL GD CURRENT PGADEMAND DEFERRAL GD PRIOR PGA COMMODITY AMORTIZATI GD PRIOR PGA DEMAND AMORTIZATION GDESTGASAMORT GD ESTIMATED DEFERRAL & AMORTIZAT GD MINORITY INTEREST ZZ COMMON STOCK ISSUED - NO PAR ZZ MISC PAID IN CAPITAL -ECOVA ZZ APIC - SUBS ZZ CAP STOCK EXP - COMMON PUBLIC ZZ CAP STOCK EXP-SHARE WITHHOLDIN ZZ CAPSTOCKEXP-COMMON-ESOP ZZ TAX BENEFIT - OPTIONS EXERCISE ZZ UNVESTEDSTOCKCOMPENSATION ZZ VESTEDSTOCKCOMPENSATION ZZSTOCKCOMP-SUBS ZZ CAP STK EXP-A RDMPT-ISSU SERIE ZZ APPROPRIATED RETAINED EARNINGS ZZ RETAINED EARNINGS ZZ ADJUSTMENT TO RETAINED EARNING ZZ UNAPPROPRIATED UNDIST SUB EARN ZZ CORP SUBSIDIARY ACTIVITY ZZ Jurisdiction WA WA ID AA zz AN OR ID WA ID WA ID WA ID WA WA ID CA zz WA AN OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR OR AA AA zz zz 72 zz zz 72 zz zz zz zz zz zz zz zz zz 72 zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AViSta Staff_PR_002-Attach ment A.xlsx Page 14 of 73 Company Company Name FERC Account FERC Account Description219OOO OCI INT RATE SWAP/PENSION219100 AOC| - SFAS 158219200 OCIAE FOREIGN CURR219300 OCIAE HEDGING219400 OCIA. POWER IR SWAP219500 OCIAFS SECURITIES221160 KETTLE FALLS P C REV BONDS DUE221300 FMBS - SERTES C - 6.37Vo DUE 06221330 FMBS - SERIES A-6.67YODUE7I221331 FMBS - SERIES A - 7 .37YO DUE 5/221332 FMBS - SERIES A - 7 .39TO DUE 5/221333 FMBS - SERIES A - 7.45O/O DUE 6/221334 FMBS - SERIES A - 7.53o/o DUE 05221335 FMBS - SERIES A - 7.5404 DUE 5/221336 FMBS - SERIES A - 7.18YO DUE 8/221340 FMBS - SERIES B - 6.9% DUE O7l221350 COLSTRIP 2010A PCRBs DUE2032221360 COLSTRIP 2010B PCRBs DUE2034221370 FMBS - 6.1250/0 DUE 09-01-2013221380 FMBS - 7 .75yo DUE 01-01-07221390 5.45% SERTES DUE 12-01-2019221400 FMBS - 6.25% DUE 12-01-35221410 SWAP on FMBS DUE 12-01-35221420 FMBS - 5.70% DUE 07-01-2037221430 SWAP on FMBS DUE 07-01-2037221440 5.9s% SERTES DUE 06-01-2018221450 SWAP ON FMBS DUE 06-01-2018221460 7.25% FMB',S DUE 2013221470 SWAP ON FMBS DUE 04-01-2022221480 5.1250/0SER|ESDUE04-01-2022221500 1.68% SERTES DUE 12-30-2013221520 3.8970 SERTES DUE 12-20-2020221540 5.55% SERTES DVE 12-20-2040221550 SWAPS ON FMBS DUE2O41221560 4.45% SERIES DUE 12-14-2041221570 SWAPS on FMBS Settled 5-25-201221580 4.23% SERTES DUE 11-29-2047221600 0.84% SERTES DUE 8-14-2016221610 4.11% SERTES DUE 12-1-2044221620 4.37% SERTES DUE 12-1-2045221630 3.54% SERTES DUE 2051221640 3.91% SERTES OUE 12-1-2047221650 4.35% SERTES DUE 6-1-2048222OOO REACQUIRED BONDS223010 ADVANCE ASSOCIATED-AVISTA CAPI223300 ADVANCE ASSOCIATED-ADVANTAGE223310 ADVANCE ASSOCIATED-LABS223320 ADVANCEASSOCIATED-ENERGY224100 NOTES PAYABLE - BANKS224300 OTHER LT DEBT-TRUST224500 PREFERRED STOCK SERIES K224550 TRUST ORIGINATED PERF SECURITI224600 NOTES PAY-MED TERM NOTE SERIES224610 NOTES PAY.MED TERM NOTE SERIES224620 NOTES PAY-MED TERM NOTE SERIES224640 9.75% SENTOR NOTES DUE 06-01-2224650 SWAP ON SENIOR NOTES DUE 06-01225OOO UNAMORT PREMIUM226000 UNAMORTIZED LONG TERM DEBT DIS227OOO OBLIG UNDER CAP LEASE-NON CURR227001 OPER LEASE LIABILITY NONCURREN228200 ACCUM PROV FOR INJURY & DAMAGE228200 ACCUM PROV FOR INJURY & DAMAGE228200 ACCUM PROV FOR INJURY & DAMAGE Service Jurisdiction STATIND 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ ZZ zz zz zz zz zz zz zz zz ZZ 72 zz ZZ zz z. zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz GD GD zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz ZZ zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz z2 zz zz zz zz zz zz ZZ zz ZZ zz zz zz zz zz zz zz zz zz OR AN AViSta Staff_PR_002-Attach ment A.xlsx Page 15 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name Service JurisdictionED ANGD AAGD WAGD ASED WAGD CAzz zzGD ORED MTGD WAED IDGD IDED ORCD AAzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzCD AAZZ AAzz zzCD AAzz zzzz zzzz zzzz zzGD WAED WAED IDGD IDGD ANED ANED IDED WAGD IDGD ORGD WAED ANzz zzCD AAGD IDzz zzGD WAzz zzCD AAED ZZED WAzz zzZZ AAzz zzzz zzzz zzGD ANCD AAGD ORGD CACD AAED ANzz zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account FERC Account Description228200 ACCUM PROVFOR INJURY& DAMAGE228200 ACCUM PROV FOR INJURY & DAMAGE228200 ACCUM PROVFOR INJURY& DAMAGE228200 ACCUM PROVFOR INJURY& DAMAGE228210 PAYMENT/REFUNDINJURY&DAMAGE228210 PAYMENT/REFUNDINJURY&DAMAGE228210 PAYMENT/REFUNDINJURY&DAMAGE228210 PAYMENT/REFUNDINJURY&DAMAGE228210 PAYMENT/REFUNDINJURY&DAMAGE228210 PAYMENT/REFUND INJURY & DAMAGE228210 PAYMENT/REFUNDINJURY&DAMAGE228210 PAYMENT/REFUNDINJURY&DAMAGE228210 PAYMENT/REFUNDINJURY&DAMAGE228300 ACCUM PROV FAS106 POST RET MED228300 ACCUM PROV FAS106 POST RET MED228301 RETIREE MED UNFUNDED228310 OTHER DEF CR-SERP228311 SERP - UNFUNDED228320 ACCUM PROV FAS87 ACCUM PEN COS228321 PENSION UNFUNDED228330 HRA- RETIREE228331 HRA UNFUNDED - RETIREE228335 HRA.ACTIVEEMPLOYEES228335 HRA-ACTIVEEMPLOYEES228340 ACCUM PROV MED CLAIMS PAYABLE228340 ACCUM PROV MED CLAIMS PAYABLE228340 ACCUM PROV MED CLAIMS PAYABLE228350 OFFICER LIFE INSURANCE228351 OFFICER LIFE INSURANCE-UNFUNDE228399 CURRENT PORTION-BENEFIT LIAB228410 GUARANTEEDRESIDUALVALUE-AI229OOO ACCUMULATED PROVISION - RATE R229OOO ACCUMULATED PROVISION - RATE R 229OOO ACCUMULATED PROVISION - RATE R229OOO ACCUMULATED PROVISION - RATE R229010 ACCUM PROVRATE REFUND-TAX R229010 ACCUM PROVRATE REFUND-TAX R229010 ACCUM PROVRATE REFUND-TAX R229010 ACCUM PROV RATE REFUND. TAX R229010 ACCUM PROV RATE REFUND - TAX R229010 ACCUM PROV RATE REFUND - TAX R229010 ACCUM PROV RATE REFUND - TAX R 23OOOO ASSET RETIREMENT OBLIGATIONS23OOOO ASSET RETIREMENT OBLIGATIONS 23OOOO ASSET RETIREMENT OBLIGATIONS231OOO NOTES PAYABLE-CURRENT231OOO NOTES PAYABLE.CURRENT231OOO NOTES PAYABLE-CURRENT231100 TERM LOANS (SHORT-TERM) 232100 ACCTS PAY.GENERAL232100 ACCTS PAY-GENERAL232100 ACCTS PAY-GENERAL232100 ACCTS PAY-GENERAL232110 ACCTS PAY-POWER TRANSACTIONS232110 ACCTS PAY-POWER TRANSACTIONS232120 ACCTS PAY.PAYROLLOTHER232130 ACCTSPAY-GASSUPPLYTRANSACTI232130 ACCTSPAY.GASSUPPLYTRANSACTI232130 ACCTSPAY-GASSUPPLYTRANSACTI232130 ACCTSPAY-GASSUPPLYTRANSACTI232130 ACCTSPAY-GASSUPPLYTRANSACTI232135 ACCTS PAY-LDC GAS BROKER FEES232135 ACCTS PAY-LDC GAS BROKER FEES232135 ACCTS PAY-LDC GAS BROKER FEES 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attachment A.xlsx Page 16 of 73 Company Company Name FERC Account 232140 232150 232150 232160 232160 232170 232180 232200 232250 232300 232350 232360 232370 232380 232380 232390 232400 232400 232400 232400 232400 232500 232545 232600 232605 232610 232620 232620 232620 232620 232630 232635 232640 232640 232650 232650 232650 232660 232660 232670 232681 232700 232700 232710 232710 232800 232810 232820 232830 232990 233120 233290 233500 233600 234000 234000 234290 234312 234390 234600 2351 00 2351 00 235200 235200 Service Jurisdictionzz zzCD ANzz zzZZ AAzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzCD AAzz zzCD IDGD OR72 ZZCD CAGD CAzz zzzz zzzz zzzz zzzz zzED ANzz zzGD ANCD AAzz zzzz zzzz zzCD WAED ANED WAzz zzzz zzED ANzz zzzz zzzz zzCD AAzz zzZZ AAzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzGD OR72 ZZzz zzzz zzzz zzzz zzGD WAED ZZ72 ZZ STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account Description ACCTS PAY-GAS RESEARCH INSTITU ACCTS PAY-OFFICE BUILDING LEAS ACCTS PAY-OFFICE BUILDING LEAS ACCTS PAY-STAMPS ACCTS PAY-STAMPS ACCTS PAY-BPA TRANSACTIONS ACCTS PAY-POLE RENTAL ACCTS PAY-VOUCHERS ACCTS-PAY SUBSTDTARTES (THRU A ACCTS PAY-PAYROLL ACCTS PAY- NET PRESENTATION AC ACCTS PAY-NEGATIVE CASH ADJUST LIABILITY AWARD INCENTIVE ACCR ACCTS PAY-EMPLOYEE INCENTIVE P ACCTS PAY-EMPLOYEE INCENTIVE P ACCTS PAY-S EVERANCE ACCRUAL ACCTS PAY-UNCLAIMED FUNDS ACCTS PAY-UNCLAIMED FUNDS ACCTS PAY-UNCLAIMED FUNDS ACCTS PAY-UNCLAIMED FUNDS ACCTS PAY-UNCLAIMED FUNDS ACCTS PAY-RETENTIONS NONI NTERE ACCTS PAY-JACKSON PRAIRIE STOR ACCTS PAY-MIRANT CS2 ACCTS PAY-RES ACCT MISC ACCTS PAY-COLSTRIP COAL ACCTS PAY-TURBINE GAS ACCTS PAY-TURBINE GAS ACCTS PAY-TURBINE GAS ACCTS PAY-TURBINE GAS ACCTS PAY-COLSTRIP OPERATIONS ACCTS PAY-COLSTRI P TRANSM ISSIO ACCTS PAY-KETTLE FALLS HOG FUE ACCTS PAY-KETTLE FALLS HOG FUE ACCTS PAY-RESOURCE ACCOUNTI NG ACCTS PAY-RESOURCE ACCOUNTI NG ACCTS PAY-RESOURCE ACCOUNTING ACCTS PAY-CS2 OPERATIONS AVA S ACCTS PAY-CS2 OPERATIONS AVA S ACCTS PAY-RESOURCE TRANS FEE ACCTS PAY LAKE CDA CURRENT FUN WA/ID-PROJECT SHARE WA/ID.PROJECT SHARE WA/ID-GIFT CERTIFICATES WA/ID-GIFT CERTIFICATES CUSTOMER REFUNDS PAYABLE.CSS CUSTOMER REFUNDS PAYABLE - Cit CUSTOMER REBATES PAYABLE-CCB CITY OF PALOUSE STREET LIGHTS EMPLOYEE EXP/PETTY CASH REIMBU NOTES PAY SUBSIDIARI ES-AVISTA N/P ASSOC CO-CAPITAL NOTES PAY ASSOC CO-AVISTA UTIL NOTES PAY TO ASSOC CO - ECOVA A/P ASSOC CO-GENERAL A/P ASSOC CO-GENERAL ACAP ACCTS PAY ASSOC CO. NUCL ACCOUNTS PAYABLE - AVA TURBINE INTEREST INC PAYABLE-SPOKANE E AVISTA ENERGY GAS PURCHASES CUSTOMER DEPOSITS CUSTOMER DEPOSITS MISC BILL DEPOSITS MISC BILL DEPOSITS 001 001 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attachment A.xlsx Page 17 of 73 Company Company Name FERC Account FERC Account Description235200 MISC BILL DEPOSITS235201 PRE-LINE SCHOOL DEPOSITS235201 PRE-LINE SCHOOL DEPOSITS235202 APP LNMN SCHOOL DEPOSITS235203 OTHER DEFERRED CREDITS-GAS SCH235300 TRANSMISSION STUDY DEPOSITS235400 TRANSMISSION SERVICE DEPOSITS236000 TAXESACCRUED-FEDERAL236000 TAXESACCRUED-FEDERAL236010 SUBSIDIARY TAXES ACCRUED-FIT &236010 SUBSIDIARY TAXES ACCRUED-FIT &236050 TAXES ACCRUED. STATE236050 TAXES ACCRUED - STATE236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC.WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236100 TAXES OTHER THAN INC.WA/ID & O236100 TAXES OTHER THAN INC-WA/ID & O236220 WA/ID MOTOR VEHICLE TX - WASHI236230 WA/ID MOTOR VEHICLE TAX - IDAH236240 WA/ID MOTOR VEHICLE TAX - MONT236250 MOTOR VEHICLE TAX-OREGON236300 OTHER TAXES PAYABLE - SUBS236400 COMMUNITY SOLAR PUT TAX CREDIT236400 COMMUNITY SOLAR PUT TAX CREDIT236500 USE TAXACCRUAL236500 USE TAXACCRUAL236680 OR/CATAXESACCRUEDBETC-OREGO236680 OR/CATAXESACCRUEDBETC-OREGO236690 OR REGULATORY BETC237100 INTEREST ACCRUED - LT DEBT237100 INTERESTACCRUED- LT DEBT237200 INTEREST ACCRUED - OTHER LIABI237210 INTEREST ACCRUED - CUST DEPOSI237298 INTEREST ACCRUED - LAKE CDA IP237298 INTEREST ACCRUED - LAKE CDA IP238OOO DIV DECLARED - COMMON STOCK241OOO PAYROLLTAX PAYABLE241OOO PAYROLLTAX PAYAELE241OOO PAYROLLTAX PAYABLE241OOO PAYROLLTAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE241200 SALES TAX PAYABLE Service CD zz zz zz zz zz zz ED zz zz ED zz zz CD CD GD CD ED ED ED zz CD ED GD GD CD ED GD ZZ CD zz zz ZZ zz ZZ zz ED zz CD zz GD ZZ zz zz zz zz zz ED zz zz CD CD zz CD ED zz ED GD CD GD CD ED GD CD Jurisdiction SiATtNDAA DLAN DLZZ DLZZ DLZZ DLZZ DL72 DLID DLZZ DLZZ DLAN DLZZ DLAA DLCA DLID DLOR DLMT DLOR DLAN DLID DLZZ DLWA DLWA DLCA DLWA DLAA DLMT DLID DLID DLOR DLWA DLZZ DLZZ DLZZ DLZZ DLZZ DLWA DLZZ DLWA DLZZ DLOR DLZZ DLZZ DLZZ DLAA DLZZ DLZZ DLID DLZZ DLZZ DLAA DLWA DLZZ DLID DLWA DLZZ DLAN DLWA DLAA DLCA DLID DLID DLID DLWA DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A. xlsx Page 18 of 73 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A. xlsx FERC Account FERC Account Description 241300 DIRECTORS WA B&O TAXES PAYABLE 242OOO MISCC&ALIAB-SECURITY-CSRE 242050 MISC LIAB-MARGIN CALL DEPOSIT 242050 MISC LIAB-MARGIN CALL DEPOSIT 242050 MISC LIAB-MARGIN CALL DEPOSIT 242055 MISC LIAB.TITUS 242060 MISC LIAB-FOREST USE PERMITS 242090 SETTLEMENT PAYABLE242095 MISC LIAB-MIRABEAU ACCRUED REN 242100 MISC LIAB-HAMILTON ST BRIDGE 242200 MISC LIAB-AUDIT EXP ACC 242300 MISC LIAB-FERC ADMIN FEE ACC 242310 MISC LIAB-FERC ELEC ADMIN CHG 242350 MISC LIAB - SPOK TRIBE DEF ANN 242375 MISC LIAB-MT LEASE PAYMENTS 242385 MISC LIAB-MT INVASIVE SPECIES 242400 STATE COMMISSION FEE ACCRUED 242400 STATE COMMISSION FEE ACCRUED 242400 STATE COMMISSION FEE ACCRUED 242400 STATE COMMISSION FEE ACCRUED242500 MISC LIABILITY.MISC NON-MON PW 242600 DSM TARIFF RIDER 242600 DSM TARIFF RIDER 242600 DSM TARIFF RIDER 242600 DSM TARIFF RIDER 242600 DSM TARIFF RIDER 242600 DSM TARIFF RIDER 242600 DSM TARIFF RIDER 242600 DSM TARIFF RIDER 242700 MISC LIAB-PAID TIME OFF 242710 DSM TARIFF RIDER 242710 DSM TARIFF RIDER 242710 DSM TARIFF RIDER 242710 DSM TARIFF RIDER 242750 M|SC L|AB-ESOP 401 K 242760 LOW INCOME ENERGY ASSIST 242760 LOW INCOME ENERGY ASSIST 242760 LOW INCOME ENERGY ASSIST 242770 LOW INCOME ENERGY ASSIST 242770 LOW INCOME ENERGY ASSIST 242770 LOW INCOME ENERGY ASSIST 242770 LOW INCOME ENERGY ASSIST 242770 LOW INCOME ENERGY ASSIST242775 MISC LIAB - ENRON SETTLEMENT 242780 AVISTA GRANTS ENG SUSTAIN WSU- 242780 AVISTA GRANTS ENG SUSTAIN WSU- 242790 MISC LIAB-MOBIUS242790 MISC LIAB-MOBIUS 242830 WORKERS COMP LIABILITY 242900 ACCTSPAYABLEINVENTORYACCRUA 242910 ACCTSPAYABLEEXPENSEACCRUAL- 242950 ACCRUED EXPENSES 242970 MISC LIAB-UPRIVER DAMiKAISER 242990 MISC LIAB-SPS OIL REMEDIATION 242999 CURRENT PORTION-BENEFIT LIAB 243OOO OBLIGATION UNDER CAPITAL LEASE 243001 OPER LEASE LIABILITY CURRENT 243100 CURR PORTION OF LONG TERM DEBT 244740 DERIVATIVE INSTR LIAB-ST MTM 244741 MTM COLLATERAL NETTING - ST 244745 DERIV INST LIAB - FX HEDGE 244750 DERIVATIVE INSTR LIAB-LT MTM 244751 MTM COLLATERAL NETTING - LT 244760 IR SWAPS DERIVATIVE LIAB-ST Service Jurisdiction STATIND zz 72 zz CD zz zz zz zz zz zz ZZ ED ED ED zz ED CD GD GD CD zz ED GD GD ED zz GD ED GD zz GD GD ED ED zz GD GD ED GD GD zz ED CD zz zz CD zz CD zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz AA AA zz zz zz ZZ zz ZZ AN AN AN ZZ AN WA CA OR ID zz ID AN ID AN zz WA WA OR zz ID WA WA ID zz WA OR WA WA OR zz WA WA zz ZZ WA zz WA ZZ zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz Page 19 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 AViSta Staff_PR_002-Attachment A.xlsx AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA FERC Account 244765 245100 245740 245745 245750 252000 252000 252000 252000 252000 252000 252000 252000 252000 252000 252000 252000 252000 253000 253020 253028 253028 253028 253028 253080 2s3090 2531 00 2531 00 253110 253110 253110 253120 253120 2531 30 2531 30 2531 35 253140 2531 50 2531 50 253151 253151 2531 55 2531 60 253170 253290 253291 25331 1 253311 253311 253311 253311 253312 253312 253312 253312 253400 253650 253850 2538s0 253890 253900 25391 0 253920 2539s0 FERC Account Description IR SWAPS DERIVATIVE LIAB-LT DERIVATIVE INSTR LIAB-IR SWAPS DERIVATIVE INSTR LIAB IR SWAPS DERIV INSTR LIAB - FX HEDGE DERIV INSTR LIAB-HEDGES LT CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P CUSTOMER ADVANCE ASSIGNED TO P OTHER DEF CR - CUST CONTRACT S DEF CR ENERGY COMMODITY CONTRA ZZ LIABILITY-DEFERRED GAS EXCHANG CD LIABILITY-DEFERRED GAS EXCHANG GD LIABILITY-DEFERRED GAS EXCHANG GD LIABILITY-DEFERRED GAS EXCHANG ZZ OTHER DEF CR-PACIFICORP CAPACI ED CIT OPER LEASE ZZ BPAC&RD RECEIPTS ED BPAC&RD RECEIPTS ZZ OTR DEF CR-REG LIAB CENTRALIA ED OTR DEF CR-REG LIAB CENTRALIA ZZ OTR DEF CR-REG LIAB CENTRALIA ED DEF CR- RATHDRUM REFUND ED DEF CR- RATHDRUM REFUND ZZ OTHER DEF CR-NE TANK SPILL ZZ OTHER DEF CR-NE TANK SPILL ED KETTLE FALLS DIESEL LEAK ED OTH DEF CR-ADV BILLS POLE RENT ZZ OTHER DEF CR-CS2 GE LTSA ZZ OTHER DEF CR-CS2 GE LTSA ED OTHER DEF CREDIT RESOURCE ACTG ED OTHER DEF CREDIT RESOURCE ACTG ED DOC EECE GRANT-LIABILITY ZZ DOC EECE ADMIN FEES ZZ OTHER DEF CREDITS-IR SWAPS ZZ OTHER DEF CR-SERP ZZ SERP - UNFUNDED ZZ CONTRADECOUPLING DEFERRED REV ED CONTRADECOUPLING DEFERRED REV ED CONTRADECOUPLING DEFERRED REV GD CONTRADECOUPLING DEFERRED REV GD CONTRADECOUPLING DEFERRED REV GD CONTRA DECOUPLED DEFERRED REVE ED CONTRA DECOUPLED DEFERRED REVE ED CONTRA DECOUPLED DEFERRED REVE GD CONTRA DECOUPLED DEFERRED REVE GD REDEEMABLE NONCONTROLLING INTE ZZ RESOURCE DEFERRED REV ACCRUALS ZZ DEF GAIN ON BLDG SALE/LEASEBAC ED DEF GAIN ON BLDG SALE/LEASEBAC GD ID - CLARK FORK RELIC ED DEF CR-DEF COMP RETIRE EXECS ZZ DEF CR-DEF COMP ACTIVE EXECS 72 DEF CR-EXEC STOCK INCENTIVE PL ZZ FASs M2M LOSS CONTINGENCY ZZ Service Jurisdiction STATIND zz zz zz zz zz CD CD ED GD CD ED zz GD GD GD CD CD GD zz zz zz zz zz zz AN zz WA CA AA ID zz AA OR WA AS ID ID zz zz AA AN AA zz AN zz AN zz AN zz WA AN zz ZZ AN AN zz zz AN AN WA zz ZZ zz zz zz ID WA ID OR WA ID WA ID WA zz zz AN AN ID zz zz zz zz Page 20 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name Service JurisdictionGD ORzz zzCD AAED WAGD IDCD ANED IDGD WACD IDED IDGD ORGD IDED IDGD IDGD ORED ANGD ANED ANED ANCD AACD AAED IDGD ORzz zzGD ANED WAED ANGD IDED IDED WAGD ORED ID GD WAGD ORED WAED IDGD IDED WAGD ORGD WAED IDED WAED ANED IDED WAGD ORGD WAGD IDED WAED IDED WAGD WAED IDGD IDGD ORGD ORED WAGD IDED ANED IDED AAED WAED WAED ID STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account FERC Account Description253990 AMT UNBILLED REV ADD-ONS253990 AMT UNBILLED REV ADD-ONS253990 AMT UNBILLED REV ADD.ONS253990 AMT UNBILLED REV ADD-ONS253990 AMT UNBILLED REV ADD-ONS253990 AMT UNBILLED REV ADD-ONS253990 AMT UNBILLED REV ADD-ONS253990 AMT UNBILLED REV ADD-ONS254005 REGULATORY LIABILITY, IDAHO IT254005 REGULATORY LIABILITY, IDAHO IT254005 REGULATORY LIABILITY, IDAHO IT 254005 REGULATORY LIABILITY, IDAHO IT254006 REG LIABILITY - IDAHO ITC DEFE254006 REG LIABILITY. IDAHO ITC DEFE254010 REGULATORY LIABILITY, OREGON B 254025 REGULATORY LIABILITY, NOXON IT254028 REG LIABILITY-DEFERRED GAS EXC 254035 REG LIAB-COMMUNITY SOLAR ITC254037 REG LIAB- NINE MILE ITC 254090 SETTLED INTEREST RATE SWAP LIA254100 UNSETTLED INTEREST RATE SWAP L 254110 OTHER REG LIABILITY-CE254120 OTH REG LIAB-OREGON COMM FEE D 254180 FAS1Og - ITC - REGULATORY LIAB254180 FAS109 - ITC - REGULATORY LIAB254220 NEZ PERCE REGULATORY LIABILITY254220 NEZ PERCE REGULATORY LIABILITY254229 IDAHO EARNINGS TEST DEFERRAL254229 IDAHO EARNINGS TEST DEFERRAL254230 REG LIABILITY - TAX REFORM AMO254230 REG LIABILITY. TAX REFORM AMO254230 REG LIABILITY - TAX REFORM AMO254230 REG LIABILITY - TAX REFORM AMO254250 OTHER REG LIAB. OREGON SB 408254250 OTHER REG LIAB - OREGON SB 408254300 REG LIABILITY-CCX CR-ID254319 REG LIAB AFUDC EQUITY TAX DEFE254319 REG LIAB AFUDC EQUITY TAX DEFE254319 REG LIAB AFUDC EQUITY TAX DEFE254319 REG LIAB AFUDC EQUITY TAX DEFE 254319 REG LIAB AFUDC EQUITY TAX DEFE254325 ACCRUE LAKE CDA IPA INTEREST E254325 ACCRUE LAKE CDA IPA INTEREST E254328 REG LIABILITY DECOUPLING REBAT 254328 REG LIABILITY DECOUPLING REBAT254328 REG LIABILITY DECOUPLING REBAT254328 REG LIABILITY DECOUPLING REBAT254328 REG LIABILITY DECOUPLING REBAT254331 REG LIABILITY BPA PARALLEL CAP254331 REG LIABILITY BPA PARALLEL CAP254332 EXIST METERS/ERTS EXCESS DEPRC 254332 EXIST METERS/ERTS EXCESS DEPRC254335 IDAHO DSIT AMORTIZATION254335 IDAHO DSIT AMORTIZATION254337 REG LIABILITY - MDM SYSTEM254338 REG LIABILITY NON RES DECOUPLI254338 REG LIABILITY NON RES DECOUPLI254338 REG LIABILITY NON RES DECOUPLI254345 BPARES EXCH REGULATORY LIAB254345 BPA RES EXCH REGULATORY LIAB 254345 BPA RES EXCH REGULATORY LIAB254345 BPA RES EXCH REGULATORY LIAB254346 BPA RESIDENTIAL EXCH INT PAYAB254346 BPA RESIDENTIAL EXCH INT PAYAB 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_0O2-Attachment A. xlsx Page 2l of 73 CompanyOOl AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVA OO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO,I AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVA Company Name FERC Account 254360 254399 254399 254680 254700 254700 254700 254700 254740 254740 254750 254780 254900 254910 254910 254910 254910 254910 254910 255000 255000 255000 255000 255000 25501 0 25501 0 257000 282190 282190 282380 282400 282400 282400 282400 282400 282400 282400 282400 282400 282680 282680 282680 282780 282800 282800 282800 282800 282900 282900 282900 282900 282900 282900 282900 282900 282900 282919 282920 283000 283000 283000 283005 283005 283010 FERC Account Description REG LIABILITYWA REC'S REG LIABILITY-UNREALIZED CURR REG LIABILITY-UNREALIZED CURR REG LIAB OPUC INVESTIGATE RESE REGULATORY LIABILITY - OTHER REGULATORY LIABILITY - OTHER REGULATORY LIABILITY . OTHER REGULATORY LIABILITY - OTHER MTM ST REGULATORY LIABILITY MTM ST REGULATORY LIABILITY MTM LT REGULATORY LIABILITY PPP SURCHARGE REG LIAB - PLANT EXCESS DEFERR REG LIAB - NONPLANT EXCESS DEF REG LIAB. NONPLANT EXCESS DEF REG LIAB - NONPLANT EXCESS DEF REG LIAB - NONPLANT EXCESS DEF REG LIAB - NONPLANT EXCESS DEF REG LIAB - NONPLANT EXCESS DEF DEF INVESTMENT TAX CREDITS DEF INVESTMENT TAX CREDITS DEF INVESTMENT TAX CREDITS DEF INVESTMENT TAX CREDITS DEF INVESTMENT TAX CREDITS DEF IDAHO INVESTMENT TAX CREDI DEF IDAHO INVESTMENT TAX CREDI UNAMORTIZED GAIN ON REACQUIRED ADFIT NON-UTILITY PLANT ADFIT NON-UTILITY PLANT ADFIT SANDPOINT ACQUISITION - ADSIT ADSIT ADSIT ADSIT ADSIT ADSIT ADSIT ADSIT ADSIT ADFIT OREGON WPNG ACQUISITION ADFIT OREGON WPNG ACQUISITION ADFIT OREGON WPNG ACQUISITION ADFIT CA WPNG ACQUISITION - NO ADFIT - FIN 48 PLANT ADFIT - FIN 48 PLANT ADFIT - FIN 48 PLANT ADFIT - FIN 48 PLANT ADFIT ADFIT ADFIT ADFIT ADFIT ADFIT ADFIT ADFIT ADFIT ADFIT - PLANTAFUDC EQUITY ADFIT - PLANT EXCESS DEFERRED ADFIT MISC ADFIT MISC ADFIT MISC DFIT- IDAHO ITC CREDIT CARRYFO DFIT- IDAHO ITC CREDIT CARRYFO Service Jurisdiction STATIND ED ED GD GD CD CD ED CD CD zz CD GD CD CD ED GD ED GD GD ED ED GD ZZ GD ED GD zz zz CD zz ED GD GD ED GD CD GD CD GD GD zz GD GD zz GD ED GD ED CD CD GD GD ED GD GD GD CD CD ED CD 72 zz CD WA AN AA OR ID MT AN OR AA zz AA CA AA AA WA OR ID ID WA ID AN WA zz ID ID ID zz ZZ AA zz AN AA OR ID AN AA ID AN AS CA zz OR CA zz OR AN AN AN AN AA AS OR AA CA AN AA AA AA WA AA zz zz ID zzDFIT- OREGON BETC CARRYFORWARD ZZ AViSta Staff_PR_002-Attach ment A.xlsx Page 22 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A. xlsx FERC Account FERC Account Description 283010 DFIT- OREGON BETC CARRYFORWARD283040 ADFIT CS2 RET283050 ADFIT WPI283070 DFIT - INTEREST RATE SWAPS AMO283080 ADFIT CLARK FORK PM&E283090 ADFIT NEZ PERCE283110 DFIT.DERIVATIVE INSTR ASSET-IR283114 DFIT-PLANT ACQUISITION ADJUSTM283120 ADFIT WNP3283150 FAS 106-CURRENT283.150 FAS 106-CURRENT283150 FAS 106-CURRENT 283150 FAS 106-CURRENT283150 FAS 106-CURRENT283151 DFIT REG ASSET - SFAS 158283152 ADFIT FAS 106- HRA 2831 53 ADFIT FAS 106 - HRA ACTIVE EMP283170 ADFIT FAS109 UTILITY PLANT283170 ADFIT FAS109 UTILITY PLANT283170 ADFIT FAS109 UTILITY PLANT 283175 ADSIT FAS1Og UTILITY PLANT283180 ADFIT FAS109 WNP3283180 ADFIT FAS109 WNP3283200 ADFIT COLSTRIP PCB283280 ADFIT ERM283302 DFIT-WA EXCESS NAT GAS LINE EX283302 DFIT-WA EXCESS NAT GAS LINE EX283305 DFIT- WA REC DEF283306 DFIT-Reg Asset Noxon ITC283307 DFIT-Reg Asset Nine Mile ITC283308 DFIT-Reg Asset Community Solar283310 DFIT- WA REC AMORT283312 ADFIT LANCASTER GENERATION283313 DFIT Reg Asset Flowthrough Ben283313 DFIT Reg Asset Flowthrough Ben283314 ADFIT- FISERV283314 ADFIT- FISERV283314 ADFIT- FISERV283314 ADFIT- FISERV283314 ADFIT- FISERV283315 DFIT- Gross Up on Flowthrough283315 DFIT- Gross Up on Flowthrough283317 ADFIT CDA ANNUAL 4e & 10e PAYM 283319 AFUDC EQUITY DFIT GROSS UP283321 DFIT ROSEBURG/MEDFORD DEFERRAL283322 ADFIT SPOKANE RIVER RELICENSIN283322 ADFIT SPOKANE RIVER RELICENSIN 283323 ADFIT SPOKANE RIVER PM&Es283323 ADFIT SPOKANE RIVER PM&Es283324 ADFIT LAKE CDA CDR/IPA FUNDS283324 ADFIT LAKE CDA CDR/IPA FUNDS283325 ADFIT CdA IPA FUND DEPOSIT283325 ADFIT CdA IPA FUND DEPOSIT283325 ADFIT CdA IPA FUND DEPOSIT283328 ADFIT DECOUPLING DEFERRED REV283328 ADFIT DECOUPLING DEFERRED REV283328 ADFIT DECOUPLING DEFERRED REV283328 ADFIT DECOUPLING DEFERRED REV283328 ADFIT DECOUPLING DEFERRED REV 283330 ADFIT PGA283330 ADFIT PGA283330 ADFIT PGA283330 ADFIT PGA 283330 ADFIT PGA Service JurisdictionGD ORED IDED IDzz zzED IDED IDzz zzED ANED WAzz zzED WAGD WACD AAED IDzz zzCD AACD AACD AAED ORzz zzCD AAzz zzED WAED ANED WAGD WAzz zzED WAED ANED ANED ANED WAED WAzz zzCD AAED IDGD WAED WAGD ORGD IDCD AAzz zzED ANCD AAGD ORED WAED IDED IDED WAED ANED WAED IDED ANED WAGD IDED WAGD WAGD ORED IDGD ORGD WAGD IDGD ANGD CA STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Page23 of 73 Com 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 pany Company Name FERC Account FERC Account Description283330 ADFIT PGA283333 ADFIT - LAKE CDA DEF COSTS283350 ADFIT RTO DEPOSITS283350 ADFIT RTO DEPOSITS283350 ADFIT RTO DEPOSITS283351 DFIT- CNC TRANSMISSION283351 DFIT- CNC TRANSMISSION283355 ADFIT-ID WIND GEN AFUDC283355 ADFIT-ID WIND GEN AFUDC283360 ADFIT ENRON CONTRACT BUYOUT283362 LIDAR O&M REG DEF DFIT283365 ADFIT. 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ADFIT DSM283720 ADFIT DSM283720 ADFIT DSM283740 ADFIT - MTM/DERIVATIVE283741 DFIT MISC DEF DEBITS-IR SWAPS283750 DFIT AFUDC-CWIP INTANGIBLES283750 DFIT AFUDC-CWIP INTANGIBLES283750 DFIT AFUDC-CWIP INTANGIBLES283751 DFITAFUDC EQUITY CWIP283760 ADFIT DSM SANDPOINT283800 DFIT- PROPERTYTAX283810 DFIT PALOUSE WIND & THORNTON S283850 ADFIT FMB & MTN REDEEMED283850 ADFIT FMB & MTN REDEEMED283850 ADFIT FMB & MTN REDEEMED283855 ADFIT-RENEWABLE ENERGY CERTIFI283920 ADFIT - PLANT EXCESS DEFERRED283950 ADSIT-OTHER283951 DFIT- MISC DTL Service Jurisdictionzz zzED ANED WAED IDzz zzED IDED WAED ANED IDED WAED WAED ANED IDED WAED WAED IDGD IDED IDED IDED IDED WAED ANCD AAED IDED IDzz zzED WAED ANGD ANGD WAGD IDED IDED WAED IDED WAED WA GD ORGD WAED WAED IDED ANED WAzz zzGD ORED WA GD IDGD WAED IDzz zzzz zzCD AAGD ORzz zzCD AAED IDzz zzED WAzz zzED ANCD AAED ANCD AAzz zzzz zz NDSTATI AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A. xlsx Page 24 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A. xlsx FERC Account FERC Account Description 283990 ADFIT NWP METER 283990 ADFIT NWP METER 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 4O3OOO DEPRECIATION EXPENSE 403027 COLSTRIP PLANTADJ DEPR 4031OO DEPR EXPENSE ASSET RETIREMENT 4O37OO DEP EXP TR EQ 4O37OO DEP EXP TR EQ 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OOO AMORT OF LIMITED TERM PLANT 4O4OO,I MDM DEPRECIATION Service JurisdictionGD ANGD AACD AACD IDE2 ANED IDE1 ANE2 IDG1 ANGD ASED WAG2 WAGD CACD ANG2 ANG2 IDG3 ANG3 ASzz zzCD OSE2 WAED MTG1 ASGD ORGD ANGD WACD WAED ANGD IDGD OSGD AAED IDED ANGD ORGD CACD ANCD IDCD WAG3 ANGD CAGD ORE2 WAG2 ANED ANED MTG1 ASE2 IDG2 IDG2 WAG3 ASGD OSED WAG1 ANGD ANGD IDCD AAE1 ANGD ASCD OSE2 ANGD WAED IDGD AAG1 AN STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Page 25 of 73 CompanyOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOOl AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOOl AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOOl AVAOO1 AVAOO1 AVA Company Name FERC Account 404001 404001 404001 404001 405930 4061 00 4061 00 407000 407000 407025 407025 407229 407229 407230 407230 407230 407230 407230 407302 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407311 407312 407313 407313 407313 407313 407313 407313 407313 407313 407313 407313 407313 407313 407313 407313 407313 407313 40731 3 407313 407313 FERC Account Description MDM DEPRECIATION MDM DEPRECIATION MDM DEPRECIATION MDM DEPRECIATION AMORT OF WNP3 EXCHANGE POWER AMORT PLANT ACQ ADJ-COLSTRIP AMORT PLANT ACQ ADJ-COLSTRIP Service Jurisdiction STATIND AA AS os AN WA ID WA AN ID zz WA ID ID WA OR ID WA ID WA WA ID WA WA AS WA AA OS MT AN ID AN ID AN AA WA AS AN AN AN OR ID AN ID OS WA OS ID AN ID AN WA AN AN AS OS ID ID ID AA OR AN AN WA AA CD G1 CD E1 ED ED ED AMORT OF UNRECOVERED PLANT COS ED AMORT OF UNRECOVERED PLANT COS ED WAGRCJACKSON PRAIRIEO & M D ZZ WAGRCJACKSON PRAIRIEO & M D 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AFUDC AMORTIZATIO G3 REG DEBITS - AFUDC AMORTIZATIO GD REG DEBITS - AFUDC AMORTIZATIO CD REG DEBITS - AFUDC AMORTIZATIO CD REG DEBITS - AFUDC AMORTIZATIO ED REG DEBITS - AFUDC AMORTIZATIO G2 REG DEBITS - AFUDC AMORTIZATIO GD REG DEBITS - AFUDC AMORTIZATIO E2 REG DEBITS - AFUDC AMORTIZATIO E2 REG DEBITS - AFUDC AMORTIZATIO ED REG DEBITS -AFUDC AMORTIZATIO GD REG DEBITS . AFUDC AMORTIZATIO ED REG DEBITS - AFUDC AMORTIZATIO G1 REG DEBITS - AFUDC AMORTIZATIO CD REG DEBITS - AFUDC AMORTIZATIO E1 REG DEBITS - AFUDC AMORTIZATIO G1 REG DEBITS - AFUDC AMORTIZATIO GD REG DEBITS - AFUDC AMORTIZATIO CD REG DEBITS - AFUDC AMORTIZATIO G3 REG DEBITS - AFUDC AMORTIZATIO ED REG DEBITS - AFUDC AMORTIZATIO GD REGULATORY DEBIT. 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ID DSIT GD MDM SYSTEM AMORTIZATION GD REG DEBIT NON-RES DECOUPLING D ED REG DEBIT NON-RES DECOUPLING D GD WA RENEWABLE ENERGY CREDITS ED AMORT- CNC TRANSMISSION ED AMORT- CNC TRANSMISSION ED AMORT CS2 & COLSTRIP O&M ED AMORT CS2 & COLSTRIP O&M ED LiDAR O&M AMORT ED AMORT EXP - WIND GENERATION ED PROJECT COMPASS AMORTIZATION GD PROJECT COMPASS AMORTIZATION ED AMORTIZATION SMALL GEN C ED AMORT WARTSILA UNITS ED AMORT WARTSILA UNITS ED REGDEBITAMTCDASETTLEMENT ED REGDEBITAMTCDASETTLEMENT ED REG DEBITAMT CDASETTLEMENT ED AMORT HAMILTON ST BRIDGE GD AMORT HAMILTON ST BRIDGE ED AMORT HAMILTON ST BRIDGE ED AMORT HAMILTON ST BRIDGE GD AMORT EXP - SPOKANE RIVER TDG ED OPTIONAL RENEWABLE POWER REV O ED OPTIONAL RENEWABLE POWER REV O ED REG CREDIT- CCX CREDIT AMORT ED ARO AFFILIATED REGULATORY CRED ED AMORT EXP KETTLE FALLS WA DISA ED AMORT EXP BOULDER PARK DISALLO ED Service Jurisdiction STATIND 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA CD ED ED G1 G2 G3 GD ED ED GD GD GD ED WA MT WA AS WA AN OR ID WA OR ID WA WA OR ID WA AN WA AN WA ID AN ID WA WA ID WA OR ID WA WA WA AN ID ID OR WA WA WA WA ID ID WA WA ID ID ID ID ID WA WA AN ID ID WA ID WA WA WA ID ID AN WA ID Avista Staff_PR_002-Attach ment A. xlsx Page27 of73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account 407406 407408 407410 407412 407412 407412 407412 407412 407412 407412 407412 407412 407412 407412 4074',12 407412 407412 407412 407412 407412 407412 407412 407412 407412 407412 407412 407412 407412 407414 407414 407414 407414 407414 407414 407414 407414 407414 407414 407414 407414 407414 407414 407420 407421 407422 407422 407424 407425 407425 407427 407428 407428 407429 407431 407436 407436 407438 407438 407450 407450 407455 407460 407460 407462 FERC Account Description AMORT EXP CS2 NONRECOVERABLE AMORT UNBILLED ADD-ONS SB 408 AMORT OF CENTRALIA GAIN REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS .AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS . AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS -AFUDC EQUITY REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CRED S-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV REG CREDITS-DEFERRAL-FISERV AMORT CS2 LEV R REG CREDIT - ROSEBURG/MEDFORD REG CREDIT SPOKANE RIVER RELIC REG CREDIT SPOKANE RIVER RELIC REG CREDIT LAKE CDA CDR FUND WA GRC JACKSON PRAIRIE DEFERRA WA GRC JACKSON PRAIRIE DEFERRA REG CREDIT - COLSTRIP DEFRL REG CREDIT DECOUPLING DEF REV REG CREDIT DECOUPLING DEF REV REG CREDIT AMT DECOUPLING REBA REG CREDIT OR SB 408 REG CREDIT - MDM SYSTEM REG CREDIT. MDM SYSTEM REG CREDIT NON-RES DECOUPLING REG CREDIT NON-RES DECOUPLING AMORT BPA RX AMORT BPA RX REG AMORT COLSTRIP REFUND DEF CS2 & COLSTRIP O&M DEF CS2 & COLSTRIP O&M LiDAR O&M DEFERRAL Service ED GD ED E1 E2 ED ED GD CD E2 G3 GD E2 G2 G3 GD ED G1 GD CD CD CD G1 CD ED G2 G2 GD E2 GD ED E2 GD GD ED GD CD ED G2 CD G2 CD ED GD ED ED ED GD GD ED ED GD GD GD ED GD ED GD ED ED ED ED ED ED Jurisdiction ID OR ID AN AN AN WA OS AN ID AS AA WA ID AN ID MT AS WA AA ID WA AN OS ID AN WA OR WA ID AN ID AN WA ID OR ID WA WA WA ID OS ID OR ID WA WA WA OR ID WA WA WA OR WA WA WA WA WA ID ID ID WA WA STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Page 28 of 73 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A.xlsx 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A. xlsx FERC Account Description PROJECT COMPASS DEFERRAL - ID PROJECT COMPASS DEFERRAL - ID REG CREDIT AMT LAKE CDA SETTLE REG CREDIT AMT LAKE CDA SETTLE AMORT SCH 98 REC REV OPTIONAL RENEW SOLAR PROJECT O OPTIONAL RENEW SOLAR PROJECT O OPTIONAL RENEW SOLAR PROJECT O DEF PALOUSE WIND & THORNTON SW AMORT SCH 94/97 BPA SETTLEMENT AMORT SCH 94/97 BPA SETTLEMENT AMORT SCH 65 CENTRALIA CREDIT AMORT SCH 59 BPA RES EXCH CRED AMORT SCH 59 BPA RES EXCH CRED AMORT SCH 65 AMORT SCH 59 AMORT SCH 59 PAYROLL TAXES TAXES OTHER THAN INC-STATE EXC TAXES OTHER THAN INC-STATE EXC TAXES OTHER THAN INC-STATE EXC TAXES OTHER THAN INC-STATE EXC TAXES OTHER THAN INC-STATE EXC TAXES OTHER THAN INC-MUN/OCCUP TAXES OTHER THAN INC-MUN/OCCUP TAXES OTHER THAN INC-MUN/OCCUP TAXES OTHER THAN INC-MUN/OCCUP TAXES OTHER THAN INC-MUN/OCCUP TAXES OTHER THAN INC.MUN/OCCUP TAXES OTHER THAN INC-MUN/OCCUP TAXES OTHER THAN INC-MUN/OCCUP TAXES OTHER THAN INC - PM&E PR TAXES OTHER THAN INC. PM&E PR TAXES OTHER THAN INC - PM&E PR TAXES OTHER THAN INC - PM&E PR TAXES OTHER THAN INC - PM&E PR TAXES OTHER THAN INC-STATE KWH TAXES OTHER THAN INC-STATE KWH TAXES OTHER THAN INC-STATE KWH TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC.PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC.PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC.PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC-PROD PROP TAXES OTHER THAN INC-MISC TAXES OTHER THAN INC-MISC TAXES OTHER THAN INC-MISC TAXES OTHER THAN INC-MISC TAXES OTHER THAN INC-MISC TAXES OTHER THAN INC.MISC TAXES OTHER THAN INC.MISC TAXES OTHER THAN INC.MISC TAXES OTHER THAN INC-DIST PROP TAXES OTHER THAN INC-DIST PROP TAXES OTHER THAN INC-DIST PROP TAXES OTHER THAN INC-DIST PROP Jurisdiction STATINDID DLID DLID DLWA DLWA DLAA DLAN DLZZ DLWA DLWA DLID DLID DLWA DLID DLID DLWA DLID DLWA DLWA DLWA DLID DLWA DLID DLID DLCA DLAS DLID DLOR DLOR DLWA DLWA DLWA DLAN DLID DLWA DLMT DLAN DLMT DL ID DLOR DLID DLAN DLOR DLAS DLZZ DLWA DL CA DLAN DLID DLID DLMT DLWA DLAA DL CA DLMT DLID DLAN DLWA DLZZ DLCA DLWA DLID DLMT DLAN DL FERC Account 407468 407468 407482 407482 407494 407495 407495 407495 407496 407497 407497 407498 407499 407499 407980 407990 407990 4081 00 408110 4081 1 0 4081 1 0 4081 1 0 4081 1 0 408120 408120 408120 408120 408120 408120 408120 4081 20 4081 30 4081 30 4081 30 4081 30 4081 30 408140 408140 408140 408150 408150 408150 4081 50 408150 4081 50 4081 50 4081 50 4081 50 4081 50 4081 50 4081 50 4081 s0 4081 60 4081 60 4081 60 4081 60 408160 408160 408160 408160 408170 408170 408170 4081 70 Service GD ED ED ED ED CD ED zz ED ED ED ED ED ED ED ED ED ED GD ED GD CD ED ED GD GD GD GD ED ED GD GD ED ED ED ED ED ED ED GD CD ED ED GD zz ED GD GD GD ED ED GD CD CD ED ED ED ED CD GD ED GD ED GD Page 29 of 73 Company Company Name Service JurisdictionGD WAED ANED ORGD ORED IDED MTED ANED IDED WAED ORGD WAzz zz ED ANzz zzCD WAED IDED WACD IDzz zzED ANGD IDCD ORGD ORzz zzGD ASGD CACD AAGD ANED IDCD AAED CAGD ANGD MTGD IDzz zzED ORGD ORED MTGD CAED ANED IDED ANzz zzzz zzzz zzzz zzzz zzzz zzzz zzCD AAGD WAG1 ASGD ANGD CAGD OSED WAGD ORCD ANE1 ANED IDG3 ANG3 ASGD AAG1 AN STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account FERC Account Description 408170 TAXES OTHER THAN INC-DIST PROP408170 TAXES OTHER THAN INC-DIST PROP 408170 TAXES OTHER THAN INC-DIST PROP 408170 TAXES OTHER THAN INC-DIST PROP 408170 TAXES OTHER THAN INC-DIST PROP408180 TAXES OTHER THAN INC-TRANS PRO 408180 TAXES OTHER THAN INC-TRANS PRO408180 TAXES OTHERTHAN INC-TRANS PRO 408180 TAXES OTHERTHAN INC-TRANS PRO408180 TAXES OTHERTHAN INC-TRANS PRO 408190 TAXES OTHER THAN INC - STORAGE4O82OO TAXES OTHER THAN INCOME - OTHE 408250 TAXES OTHERTHAN INC-NON OP PR408250 TAXES OTHERTHAN INC-NON OP PR 408250 TAXES OTHERTHAN INC-NON OP PR408250 TAXES OTHER THAN INC-NON OP PR 408250 TAXES OTHER THAN INC.NON OP PR408250 TAXES OTHER THAN INC-NON OP PR 4O85OO TAXES OTHER THAN INCOME - SUBS4O9OOO FEDERAL INCOME TAXES 4O9OOO FEDERAL INCOME TAXES4O9OOO FEDERAL INCOME TAXES 4O9OOO FEDERAL INCOME TAXES 4O9OOO FEDERAL INCOME TAXES 4O9OOO FEDERAL INCOME TAXES 4O9OOO FEDERAL INCOME TAXES 4O9OOO FEDERAL INCOME TAXES 4O9OOO FEDERAL INCOME TAXES4O9OOO FEDERAL INCOME TAXES 4091OO STATE INCOME TAXES 4091OO STATE INCOME TAXES 4091OO STATE INCOME TAXES 4091OO STATE INCOME TAXES 4091OO STATE INCOME TAXES 4091OO STATE INCOME TAXES 4091OO STATE INCOME TAXES 4O91OO STATE INCOME TAXES4O91OO STATE INCOME TAXES 4O91OO STATE INCOME TAXES4O91OO STATE INCOME TAXES 4O91OO STATE INCOME TAXES409110 WA/ID FtT 409210 NONOPER FIT 409211 NONOPER FIT ECOVA409220 NONOP FIT AVISTA CAPITAL409230 NONOPER SIT409231 NONOPER SIT ECOVA 4O93OO INCOME TAXES - EXTRAORDINARY I409310 STATE INCOME TAXES - EXTRAORDI 4101OO DFIT EXPENSE DR4101OO DFIT EXPENSE DR 4101OO DFIT EXPENSE DR4101OO DFIT EXPENSE DR 4101OO DFIT EXPENSE DR4101OO DFIT EXPENSE DR 4101OO DFIT EXPENSE DR4101OO DFIT EXPENSE DR 4101OO DFIT EXPENSE DR 4101OO DFIT EXPENSE DR4101OO DFIT EXPENSE DR 4,I01OO DFIT EXPENSE DR4,I01OO DFIT EXPENSE DR 4101OO DFIT EXPENSE DR4101OO DFIT EXPENSE DR 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A. xlsx Page 30 of 73 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A. xlsx FERC Account Description DFIT EXPENSE DR DFIT EXPENSE DR DFIT EXPENSE DR DFIT EXPENSE DR DFIT EXPENSE DR DFIT EXPENSE DR DFIT EXPENSE DR DSIT EXPENSE.WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE-WA/ID DR DSIT EXPENSE.WA/ID DR DSIT EXPENSE-WA/ID DR DFrT EXP-NONOPER (DR) DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR DFIT EXPENSE CR ARO ACCRETION EXPENSE ARO ACCRETION EXPENSE DFrT EXP-NONOPER (CR) AMT ITC AMT ITC AMT ITC AMT ITC AMT ITC DEFERRED IDAHO ITC DEFERRED IDAHO ITC IDAHO ITC AMORTIZATION IDAHO ITC AMORTIZATION Service Jurisdiction STATINDFERC Account 41 01 00 41 01 00 41 01 00 41 01 00 41 01 00 410100 4't0100 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410140 410200 41 1 100 411100 411100 411100 411100 411100 41 1 100 411100 411100 41 1 100 41 1 100 411'.!00 411100 41 1 100 41 1 100 411100 411100 411101 411101 411200 411400 411400 411400 411400 411400 411410 411410 411420 411420 416000 417000 417100 4',17',!00 417120 417190 COST AND EXPENSE OF MERCHANDIS REV FROM NONUTILITY OPERATIONS EXPENSE/NONUTILITY EXPENSE/NONUTILITY EXPENSES OF NONUTILITY OPERATI BASIC AMERICAN FOODS EXP ZZ ED G2 CD E2 GD GD ED G1 GD GD ED G1 G1 E2 G2 CD E1 G3 GD CD CD E1 G2 E2 G3 GD zz ZZ CD E2 GD G2 CD E1 G1 GD GD GD ED ED CD ED G1 GD zz ED zz zz ED GD ED ED GD GD ED GD ED zz zz ED zz zz zz zz AN AN OS AN AS ID ID AN AS ID AN ID AS ID AN OS AN ID OR AA AN ID ID AN AS AN zz zz OS AN AN AN AA AN AS ID OR WA AN ID AN WA AN AS zz AN zz zz ID ID AN WA WA ID ID ID ID ZZ zz AN zz zz zz Page 31 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account FERC Account Description418OOO OTHER INCM & DED-NON OP RENT-M418OOO OTHER INCM & DED.NON OP RENT-M418OOO OTHER INCM & DED-NON OP RENT-M418OOO OTHER INCM & DED-NON OP RENT-M418030 SUB EARN.AVISTAVENTURES418050 SUB EARN-AVISTA T POWER418060 SUBEARN-AVISTACOMMUNICATIONS418080 SUB EARN-AVISTA POWER418120 SUB EARN-EO-AVISTA CAPITAL418120 SUB EARN-EQ-AVISTA CAPITAL418170 SUB EARN-AVISTA LABS418180 SUB EARN-AVISTA ENERGY418190 SUB EARN-ECOVA418205 SUB EARN-AVISTA NORTHWEST RESO418225 SUB EARN-ECOVACONSOL418300 SUB EARN - DEVELOPMENT418310 SUB EARN - PENTZER418400 SUB EARN - SALIX418500 SUB EARN -AERC418510 SUB EARN - AELP418520 SUB EARN.AJTM419OOO INTEREST AND DIVIDEND INCOME419OOO INTEREST AND DIVIDEND INCOME419OOO INTEREST AND DIVIDEND INCOME419OOO INTEREST AND DIVIDEND INCOME419OOO INTEREST AND DIVIDEND INCOME419OOO INTEREST AND DIVIDEND INCOME419001 EXEC DEF COMP MARKETVALUE CHA419005 INTEREST INC ON BPA RESIDENT E419055 DOC EECE GRANT INTEREST REV419100 AFUDC - EQUITY419100 AFUDC - EOUITY419100 AFUDC - EQUITY419100 AFUDC - EOUITY419100 AFUDC - EQUITY419100 AFUDC - EQUITY419100 AFUDC - EQUITY419100 AFUDC - EOUITY419100 AFUDC - EQUITY419100 AFUDC - EOUITY419100 AFUDC - EQUITY419100 AFUDC - EQUITY419100 AFUDC - EQUITY419100 AFUDC. 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LAN419322 INT INC DEFERRED SPOKANE RIVER419322 INT INC DEFERRED SPOKANE RIVER419323 INT INC DEFERRED SPOKANE RIVER419323 INT INC DEFERRED SPOKANE RIVER419324 INT INC DEFERRED LAKE CDA CDR419328 INTEREST INCOME - DECOUPLING419328 INTEREST INCOME - DECOUPLING419328 INTEREST INCOME - DECOUPLING419328 INTEREST INCOME - DECOUPLING419328 INTEREST INCOME - DECOUPLING419365 INTEREST INCOME-MT LAND SETTLE419365 INTEREST INCOME-MT LAND SETTLE419382 INTEREST INCOME LAKE CDA SETTL419382 INTEREST INCOME LAKE CDA SETTL Service CD zz ED NU zz zz zz ZZ GD zz ZZ zz zz zz zz zz zz zz zz zz zz CD GD zz GD CD zz zz zz zz ED CD GD GD CD zz CD ED ED GD CD ED ED GD GD CD GD GD zz ED ED ED ED ED ED ED ED GD GD GD ED ED ED ED Jurisdiction ID zz AN zz zz zz zz zz ID zz zz zz zz zz ZZ zz zz zz ZZ zz zz zz ID zz OR WA AA zz zz zz WA AA OR AN ID zz OR AA AN AS AN ID MT AA WA WA ID CA zz WA ID WA ID WA WA WA ID ID WA OR ID WA ID WA STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A. xlsx Page 32 of 73 Company Company Name FERC Account FERC Account Description 419390 INT INC DEFERRED CF PM&E IDAHO 419500 INTERESTINCOME.INTERCO 419600 INTEREST ON ENERGY DEFERRALS 419600 INTERESTONENERGYDEFERRALS 419600 INTEREST ON ENERGY DEFERRALS 419600 INTEREST ON ENERGY DEFERRALS419600 INTEREST ON ENERGY DEFERRALS 419600 INTEREST ON ENERGY DEFERRALS 419605 INT INC ON OTH DEFERRALS-IV FU 419605 INT INC ON OTH DEFERRALS-IV FU 419605 INT INC ON OTH DEFERRALS-IV FU 419605 INT INC ON OTH DEFERRALS-IV FU 419605 INT INC ON OTH DEFERRALS-IV FU 4,I9610 INTEREST INC DEFERRED-MISCELLA 419610 INTEREST INC DEFERRED-MISCELLA 421100 GAIN ON DISPOSITION OF PROPERT 421100 GAIN ON DISPOSITION OF PROPERT 421100 GAIN ON DISPOSITION OF PROPERT 421100 GAIN ON DISPOSITION OF PROPERT 421100 GAIN ON DISPOSITION OF PROPERT 421100 GAIN ON DISPOSITION OF PROPERT 421100 GAIN ON DISPOSITION OF PROPERT 421100 GAIN ON DISPOSITION OF PROPERT 421100 GAIN ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421200 LOSS ON DISPOSITION OF PROPERT 421300 OTHER NON.OPER 425OOO AMORTOFPURCHASEACQADJUST 425027 AMORTIZATION COLSTRIP ADJ 425680 WPNG AMORT ACQUISITION ADJ425680 WPNG AMORT ACQUISITION ADJ 425680 WPNG AMORT ACQUISITION ADJ 426100 DUES AND DONATIONS 426210 OFFICER LIFE PREMIUM 426220 OFFICER LIFE CASH VA 426240 OFFICER LIFE BN RC 426250 OFFICER LIFE INT 426280 OFFICER LIFE INSURANCE 426290 SERP 426300 PENALTIES 426300 PENALTIES 426300 PENALTIES 426400 POLITICS EXPEND 426400 POLITICS EXPEND 426500 MISC INCOME DEDUCTIONS-OTHER D 426500 MISC INCOME DEDUCTIONS-OTHER D 426500 MISC INCOME DEDUCTIONS-OTHER D 426500 MISC INCOME DEDUCTIONS-OTHER D 426505 EXEC DEF COMP MARKETVALUE CHA 426510 MISC INCOME OTHER DEDUCTIONS426510 MISC INCOME OTHER DEDUCTIONS 426520 AMORT EXP KF DISALLOWED PLANT 426520 AMORT EXP KF DISALLOWED PLANT 426550 IPUC ORDER NONRECOVERABLE PLAN 426550 IPUC ORDER NONRECOVERABLE PLAN 426555 OPUC DISALLOWED INCENTIVE 427320 INTEREST LT DEBT Service: Jurisdiction STATINDED ID DLzz zz DLED WA DLGD OR DLGD ID DLzz zz DLED ID DLGD WA DLGD OR DLED ID DLED WA DLGD WA DLGD ID DLED WA DLGD WA DLED ID DLGD AN DLGD WA DLzz zz DLCD AA DLCD WA DLGD OR DLED AN DLED WA DLCD AN DLGD CA DLED AN DLCD AA DLED WA DLGD OR DLGD ID DL GD WA DLzz zz DLzz zz DLED AN DLED ID DLGD OR DLGD CA DLZZ ZZ DLzz zz DLzz zz DLzz zz DLzz zz DLzz zz DLZZ ZZ DLzz zz DLGD AA DLzz zz DLGD WA DLzz zz DLCD AA DLzz zz DLCD AA DLGD AA DLGD OR DLzz zz DLzz zz DLED WA DLED WA DLED ID DLED ZZ DLED ID DLzz zz DLzz 72 DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_OO2-Attach ment A. xlsx Page 33 of 73 Company Company Name FERC Account FERC Account Description427370 INTEREST LT DEBT427380 INTEREST LT DEBT427430 INTEREST LT DEBT427440 INTEREST LT DEBT427610 INTEREST LT DEBT427660 INTEREST LT DEBT427670 INTEREST LT DEBT427680 INTEREST LT DEBT427690 INTEREST LT DEBT PREF STK428110 AMORT OF DEBT428200 AMORT OF DEBT428610 AMORT OF DEBT 429OOO AMORT OF DEBT PREM - 6.25% FMB43O2OO INT ON DEBT TO ASSOC CO43O3OO TAX-EXEMPT INTEREST EXP-ASSOC43O4OO INT ON NOTES PAYABLE TO ASSOC430670 INTEREST LT DEBT PERF STK431005 INTEREST EXP ON BPA RESIDENT E431016 INTEREST EXPENSE ON REC DEFERR431100 OTHER INTEREST EXP431100 OTHER INTEREST EXP431100 OTHER INTEREST EXP431100 OTHER INTEREST EXP431100 OTHER INTEREST EXP431100 OTHER INTEREST EXP431155 DOC EECE GRANT INTEREST EXP431200 LETTER OF CREDIT EXPENSES431210 INTEREST EXP PGA431210 INTEREST EXP PGA431230 INTERESTONREGDEFERRALS-ST431230 INTERESTONREGDEFERRALS-ST431230 INTERESTONREGDEFERRALS-ST431230 INTERESTONREGDEFERRALS-ST431230 INTERESTONREGDEFERRALS-ST431300 INTEREST EXP CCX CREDIT431310 INTEREST EXP PGA431328 INTEREST EXPENSE - DECOUPLING431328 INTEREST EXPENSE - DECOUPLING431328 INTEREST EXPENSE - DECOUPLING431328 INTEREST EXPENSE - DECOUPLING431328 INTEREST EXPENSE - DECOUPLING431600 INTEREST EXPENSE ENERGY DEFERR431600 INTEREST EXPENSE ENERGY DEFERR431600 INTEREST EXPENSE ENERGY DEFERR431600 INTEREST EXPENSE ENERGY DEFERR431600 INTEREST EXPENSE ENERGY DEFERR431605 INT EXP ON OTH DEFERRALS-IV FU43,I605 INT EXP ON OTH DEFERRALS-IV FU431605 INT EXP ON OTH DEFERRALS-IV FU431605 INT EXP ON OTH DEFERRALS-IV FU431605 INT EXP ON OTH DEFERRALS-IV FU431606 INT EXP ON OTH DEFERRALS-IV FU43'1607 INTEREST EXPENSE - BPA PARALLE431610 INTEREST EXP DEFERRED-MISCELLA431620 INTEREST EXPENSE DSM432OOO AFUDC - DEBT432OOO AFUDC - DEBT432OOO AFUDC. DEBT432OOO AFUDC - DEBT432OOO AFUDC. DEBT432OOO AFUDC - DEBT432OOO AFUDC - DEBT432OOO AFUDC. DEBT432OOO AFUDC - DEBT Service Jurisdiction STATIND 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA zz zz zz zz zz ZZ zz zz ZZ zz zz zz zz zz zz zz zz zz ED ED ED GD GD GD zz zz zz GD zz GD ED ED GD GD ED zz GD ED GD ED GD GD GD ED GD ED GD GD ED ED GD GD ED zz zz GD ED GD CD ED GD CD ED ED zz zz zz zz zz zz zz ZZ zz zz ZZ ZZ zz zz zz zz zz zz WA ID WA OR WA ID zz zz zz ID zz ID ID WA WA OR ID zz WA WA OR ID ID WA ID ID OR WA OR WA WA ID ID OR ID zz zz AS MT AN AA ID ID OR AA AN Avista Staff_PR_002-Attach ment A. xlsx Page 34 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account FERC Account Description432OOO AFUDC - DEBT432OOO AFUDC - DEBT432OOO AFUDC. DEBT432OOO AFUDC - DEBT432OOO AFUDC - DEBT432OOO AFUDC. DEBT432OOO AFUDC - DEBT432OOO AFUDC - DEBT432OOO AFUDC - DEBT432770 AFUCE-DEBT434OOO EXTRAORDINARY INCOME 44OOOO REVENUE RESIDENTIAL 44OOOO REVENUE RESIDENTIAL 44OOOO REVENUE RESIDENTIAL442200 REVENUE COMMERCIAL442200 REVENUE COMMERCIAL442200 REVENUE COMMERCIAL442300 REVENUE INDUSTRIAL FIRM442300 REVENUE INDUSTRIAL FIRM444OOO REVENUE ST/HWY LT444OOO REVENUE ST/HWY LT447OOO SALE FOR RESALE PHYSICAL-MERCH447100 SALE FOR RESALE. FINANCIAL447150 SALE FOR RESALE-NON DERIVATIVE447313 ENERGY DEVIATIONS - LANCASTER447700 SALE FOR RESALE BOOKOUT-MERCHA447710 SALE FOR RESALE-INTRACOMPANY P447720 TRANSMISSION REVENUE FROM MERC448OOO SALES OF INTERDEPT SALES448OOO SALES OF INTERDEPT SALES448OOO SALES OF INTERDEPT SALES449100 PROVISION FOR RATE REFUND449100 PROVISION FOR RATE REFUND449110 PROVFOR RATE REFUND-TAX REF449110 PROV FOR RATE REFUND - TAX REF449110 PROV FOR RATE REFUND - TAX REF451OOO MISC SERVICE451000 Mtsc sERVtcE453OOO SALES OF WATER & WATER POWER 454OOO RENT FROM ELECTRIC PROPERTY454OOO RENT FROM ELECTRIC PROPERTY454OOO RENT FROM ELECTRIC PROPERTY454OOO RENT FROM ELECTRIC PROPERTY454100 RENT FROM TRANSMISSION JOINT U454100 RENT FROM TRANSMISSION JOINT U456000 OTHER ELECTRIC REV.MISCELLANEO456000 OTHER ELECTRIC REV-MISCELLANEO456000 OTHER ELECTRIC REV-MISCELLANEO456000 OTHER ELECTRIC REV.MISCELLANEO456010 OTHER ELECTRIC REV-FINANCIAL456015 OTHER ELECTRIC REV-CT FUEL SAL456016 OTHER ELECTRIC REV-RESOURCE 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AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA GD WA AN ID AA zz WA CA OR WA zz ZZ WA ID MT MT WA ID WA ID ID WA AN AN AN AN AN AN AN WA MT ID ID WA AN ID WA ID WA AN AN WA ID MT WA ID AN ID MT WA AN AN AN WA AN AN AN AN AN AN AN AN AN ID WA ED D D D D D D D Avista Staff_PR_002-Attachment A. xlsx Page 35 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Name FERC Account 456328 456328 456329 456329 4s6338 456338 456339 456339 456380 456700 456700 456700 456705 456710 456711 456720 456730 480000 480000 480000 480000 481200 481200 481200 481200 481250 481250 481250 481 300 481 300 481 300 481400 481 400 481 400 483000 483000 483000 483600 483600 483700 483700 483700 483700 483711 483711 483711 483730 483730 483730 484000 484000 484000 484000 4841 00 484100 488000 488000 488000 488000 488000 489300 489300 489300 489300 Service ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD Jurisdiction ID WA ID WA ID WA ID WA ID AN ID WA AN AN AN AN AN ID CA WA OR CA ID OR WA ID WA OR OR WA ID ID OR WA AN CA OR OR AN CA AN AA OR AN AA OR AA AN OR OR CA ID WA CA OR OR CA ID AN WA CA OR ID WA FERC Account Description RESIDENTIAL DECOUPLING DEFERRE RESIDENTIAL DECOUPLING DEFERRE AMORTIZATION RES DECOUPLING DE AMORTIZATION RES DECOUPLING DE NON-RES DECOUPLING DEFERRED RE NON-RES DECOUPLING DEFERRED RE AMORTIZATION NON-RES DECOUPLIN AMORTIZATION NON-RES DECOUPLIN OTHER ELECTRIC REV-CLEARWATER OTHER ELECTRIC REV-LOW VOLTAGE OTHER ELECTRIC REV.LOW VOLTAGE OTHER ELECTRIC REV-LOW VOLTAGE LOWVOLTAGE B ON A OTHER ELECTRIC REVENUE-TRANSM OTHER ELECTRIC REV BOOKOUT OFF OTHER ELEC REV.TURBINE GAS BOO OTHER ELEC REV-INTRACO THERMAL REVENUE RESIDENTIAL REVENUE RESIDENTIAL REVENUE RESIDENTIAL REVENUE RESIDENTIAL REVENUE COMMERCIAL REVENUE COMMERCIAL REVENUE COMMERCIAL REVENUE COMMERCIAL REVENUE GAS COMMERCIAL INTERRU REVENUE GAS COMMERCIAL INTERRU REVENUE GAS COMMERCIAL INTERRU REVENUE INDUSTRIAL FIRM REVENUE INDUSTRIAL FIRM REVENUE INDUSTRIAL FIRM REVENUE INDUSTRIAL INTERRUPTAB REVENUE INDUSTRIAL INTERRUPTAB REVENUE INDUSTRIAL INTERRUPTAB SALES FOR RESALE PHYSICAL-GAS SALES FOR RESALE PHYSICAL-GAS SALES FOR RESALE PHYSICAL-GAS SALES FOR RESALE-FINANCIAL GAS SALES FOR RESALE-FINANCIAL GAS SALES FOR RESALE BOOKOUT-GAS SALES FOR RESALE BOOKOUT-GAS SALES FOR RESALE BOOKOUT-GAS SALES FOR RESALE BOOKOUT-GAS SALES FOR RESALE BOOKOUT OFFSE SALES FOR RESALE BOOKOUT OFFSE SALES FOR RESALE BOOKOUT OFFSE SALES FOR RESALE-INTRACO LDC G SALES FOR RESALE-INTRACO LDC G SALES FOR RESALE-INTRACO LDC G INTERDEPARTMENTAL SALES INTERDEPARTMENTAL SALES INTERDEPARTMENTAL SALES INTERDEPARTMENTAL SALES COMMERCIAL SALES COMMERCIAL SALES MISC SERVICE REVENUE MISC SERVICE REVENUE MISC SERVICE REVENUE MISC SERVICE REVENUE MISC SERVICE REVENUE TRANSPORTATION REVENUE-3RD PAR TRANSPORTATION REVENUE-3RD PAR TRANSPORTATION REVENUE-3RD PAR TRANSPORTATION REVENUE-3RD PAR NDSTATI 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A.xlsx Page 36 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name Service JurisdictionGD WAGD ANGD ORGD WAGD OSG3 ASGD ORGD WAGD IDG3 ANGD AAGD ANGD ANGD WAGD ORGD WAGD IDGD WAGD ORGD IDGD IDGD ORGD WAGD IDGD WAGD ORGD WAGD ORGD IDGD ORGD ORGD ORGD CAGD IDGD WAGD ORGD IDGD ANGD WAGD WAGD IDED WAED IDGD ORGD CAED WAGD CAGD IDGD WAGD ORED IDGD ORED IDGD WAGD IDGD ORED WAGD IDGD ORGD CAGD ORGD WAGD IDED AN STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account FERC Account Description 489310 TRANSPORTATION REVENUE-INTRACO 493OOO RENT FROM GAS PROPERTY 493OOO RENT FROM GAS PROPERTY 493OOO RENT FROM GAS PROPERTY 495OOO OTHERGAS REVENUE-MISCELLANEOU 495OOO OTHERGAS REVENUE-MISCELLANEOU 495OOO OTHER GAS REVENUE-MISCELLANEOU 495OOO OTHER GAS REVENUE-MISCELLANEOU 495OOO OTHER GAS REVENUE-MISCELLANEOU 495OOO OTHER GAS REVENUE-MISCELLANEOU 495OOO OTHER GAS REVENUE-MISCELLANEOU 495OOO OTHER GAS REVENUE-MISCELLANEOU 495028 DEFERRED EXCHANGE RESERVATION495280 OTHER GAS REV-DECOUPLING MECHA 495311 CONTRA DECOUPLING DEFERRAL 495311 CONTRA DECOUPLING DEFERRAL 495311 CONTRA DECOUPLING DEFERRAL495328 RESIDENTIAL DECOUPLING DEFERRE 495328 RESIDENTIAL DECOUPLING DEFERRE495328 RESIDENTIAL DECOUPLING DEFERRE 495329 AMORTIZATION RES DECOUPLING DE495329 AMORTIZATION RES DECOUPLING DE 495329 AMORTIZATION RES DECOUPLING DE495338 NON-RES DECOUPLING DEFERRED RE 495338 NON-RES DECOUPLING DEFERRED RE495338 NON-RES DECOUPLING DEFERRED RE 495339 AMORTIZATION NON.RES DECOUPLIN495339 AMORTIZATION NON-RES DECOUPLIN 495339 AMORTIZATION NON-RES DECOUPLIN495600 OTHER GAS REVENUE-DSM LOST MAR 495680 OTHERGASREVENUE-MARGINREDUC495711 OTHER GAS REVENUE-GLENDALE SYS 495780 OTHER GAS REVENUE-PPP RECOVERY496100 PROVISION FOR RATE REFUND 496100 PROVISION FOR RATE REFUND 4961 10 PROV FOR RATE REFUND - TAX REF 496110 PROV FOR RATE REFUND - TAX REF496110 PROV FOR RATE REFUND 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001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attach ment A. xlsx Pa}e37 of73 Company Company Name FERC Account 500000 501110 501120 501 140 501 1 60 501 200 502000 503000 505000 506000 506000 s06000 507000 51 0000 51 1 000 51 2000 51 3000 51 4000 535000 536000 537000 537000 537000 537200 537200 537200 537300 537300 537300 538000 539000 539000 540000 540000 540000 5401 00 5401 00 541 000 542000 543000 544000 545000 545300 546000 s47000 547200 547211 547213 547216 547250 547310 547312 547313 547510 547610 548000 549000 550000 55001 0 551 000 552000 553000 553000 554000 FERC Account Description STM PWR GEN OPER-SUPV & ENG KETTLE FALLS HOG FUEL KETTLE FALLS GAS FUEL COLSTRIP COAL FUEL OIL COLSTRIP STM PWR GEN OPER-FUEL HANDLING STM PWR GEN OPER-STM EXP STM PWR GEN OPER-STEAM PURCHAS ED STM PWR GEN OPER EXP ED STM PWR GEN OPER EXP ED STM PWR GEN OPER EXP ED STM PWR GEN OPER EXP ED STM PWR GEN OPER-RENTS ED MAINT SUPERVISION/ENG ED STM PWR GEN MAINT-STRUCTURES ED STM PWR GEN MAINT-BOILER PLANT ED STM PWR GEN MAINT PLANT ED MAINT MISC. STEAM PLANT ED OPER SUPV/ENG ED HYDRO GEN OPER-COST OF WATER ED HYDRO GEN OPER-HYDRO EXPENSES ED HYDRO GEN OPER-HYDRO EXPENSES ED HYDRO GEN OPER-HYDRO EXPENSES ED HYDROCONSERVATION EDHYDROCONSERVATION ED HYDROCONSERVATION ED HYDRO RECREATION ED HYDRO RECREATION ED HYDRO RECREATION ED HYDRO GEN OPER EXPENSES ED HYDRO GEN OPER-MISC ED HYDRO GEN OPER.MISC ED HYDRO GENERATION RENTS ED HYDRO GENERATION RENTS ED HYDRO GENERATION RENTS ED MTTRUST FUNDS LAND SETTLE REN ED MTTRUST FUNDS LAND SETTLE REN ED HYDRO GEN MAINT-SUPV & ENG ED HYDRO GEN MAINT-STRUCTURES ED HYDRO GEN MAINT.RESV, DAMS, WT ED HYDRO GEN MAINT PLANT ED MAINT MISC HYDRO ED MAINT HYDRO REC ED OPERATION SUPV/ENG ED OTHER GEN OPER-FUEL CONSUMED ED CT SALES GAS ED FUEL KETTLE FALLS CT ED FUEL NORTHEAST CT ED FUEL BOULDER PARK CT ED CT SOCAL STG ED FUEL RATHDRUM CT ED FUEL COMMODITY - LANCASTER CT ED FUEL TRANSPORTATION - LANCASTE ED OTHER GEN OPER-FUEL ACQUISITIO ED FUEL COYOTE SPRINGS 2 CT ED OTHER GEN OPER-GENERATION EXP ED OTHER GEN OPER-MISC ED OTHER GEN OPER-RENTS ED OTHER GEN OPER-RENTS ED MAINT SUPV/ENG ED OTHER GEN MAINT-STRUCTURES ED OTHER GEN MAINT-GEN & ELEC EQU ED OTHER GEN MAINT-GEN & ELEC EQU ED OTHER GEN MAINT-MISC ED Service Jurisdiction STATIND 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA ED ED ED ED ED ED ED WA AN AN AN AN AN AN AN AN WA AN ID AN AN AN AN AN AN AN AN WA ID AN AN ID WA WA AN ID AN AN ID ID AN WA WA ID AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN WA AN AN Avista Staff_PR_002-Attachment A.xlsx Page 38 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A. xlsx FERC Account 555000 555000 555000 555030 555040 555040 5551 00 55531 2 55531 3 555380 555380 555550 555550 555700 55571 0 555750 556000 557000 557000 557000 55701 0 55701 8 5571 50 s571 60 5571 60 5571 60 5571 61 557161 557162 5571 65 557170 557170 557171 557171 557172 557200 557200 557200 557270 557280 557290 557312 557322 557324 557331 557370 557380 557390 557395 55761 0 557700 557711 557730 560000 560350 560350 561 000 561110 561210 561 31 0 561 51 0 561 61 0 562000 563000 STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account Description Service Jurisdiction OTHER PWR SUPPLY EXP.PURCH PWR ED AN OTHER PWR SUPPLY EXP.PURCH PWR ED WA OTHER PWR SUPPLY EXP-PURCH PWR ED AA PWR SUP EXP-CLEARWATER INCREME ED AN POWER PURCHASE-ADAMS NIELSON S ED WA POWER PURCHASE-ADAMS NIELSON S ED AN PURCHASED POWER - FINANCIAL ED AN PURCHASED POWER - LANCASTER PP ED AN ENERGY DEVIATIONS - LANCASTER ED AN ID WPI & PFI ED ID ID WPI & PFI ED AN NONMON EX PWR ED AN NONMON EX PWR ED ID BOOKOUT PURCHASES ED AN PURCHASED POWER-INTRACO POWER ED AN PURCHASED POWER SHORTAND LONC ED AN OTR PWR SUPPLY EXP.SYS CNTRL/D ED AN OTHER PWR SUPPLY EXP.OTHER EXP ED AN OTHER PWR SUPPLY EXP-OTHER EXP ED ID OTHER PWR SUPPLY EXP-OTHER EXP ED WA OTHER PWR SUPPLY EXP.FINANCIAL ED AN Merchandise Processing Fee ED AN FUEL ECONOMIC DISPATCH ED AN OTHER RESOURCE COSTS ED WA OTHER RESOURCE COSTS ED AN OTHER RESOURCE COSTS ED ID AMORT UNBILLED ADD.ONS ED WA AMORT UNBILLED ADD-ONS ED ID ENRON CONTRACT BUYOUT ED WA OTHER RESOURCE COSTS-CAISO CHA ED AN BROKER FEES - POWER ED AN BROKER FEES. POWER ED WA REC EXPENSES ED WA REC EXPENSES ED AN TRADE REPORTING ED AN NEZ PERCE AMORT ED ANNEZPERCEAMORT ED WA NEZ PERCE AMORT ED ID OTHER PWR SUPPLY EXP-OTHER EXP ED WA DEFERRED POWER SUPPLY EXPENSE ED WA WA ERM AMORTIZATION ED WA DEF POWER SUPPLY EXP - LANCAST ED WA DEF POWER SUPPLY EXP-RECs ED WA DEF POWER SUPPLY EXP-REC AMORT ED WA REARDAN WIND PROJECT COSTS-WAS ED WA OTHER PWR SUPPLY EXP-OTHER EXP ED ID IDAHO PCA-DEF ED ID IDAHO PCAAMT ED ID OPTIONAL RENEWABLE POWER EXP O ED AN OTHER PWR SUPPLY EXP-EXPOSURE ED AN TURBINE GAS BOOKOUT EXP ED AN TURBINE GAS BOOKOUT OFFSET ED AN OTHER POWER EXP-INTRACO THERMA ED AN OPER SUPV/ENG ED AN GRID WEST RTO DEPOSIT AMORT ED WA GRID WEST RTO DEPOSIT AMORT ED ID TRANSMISSION OPER-LOAD DISPATC ED AN LOAD DISP - RELIABILITY ED AN LOAD DISP - MONITOR AND OPERAT ED AN LOAD DISP - TRANSMISSION SERVI ED AN L/T RELIAB PLNG STNDS DEV ED AN TRANS SVC STUDIES ED AN TRANSMISSION STN EXP ED AN TRANSMISSION OPER-O H LINE EXP ED AN Page 39 of 73 Company Company Name FERC Account 565000 56531 2 56571 0 566000 56661 0 567000 568000 s68000 568000 569000 s69000 569000 570000 570000 s70000 571 000 571 000 571 000 572000 572000 572000 573000 573000 573000 580000 580000 580000 582000 582000 s82000 582000 s83000 s83000 583000 583000 584000 584000 584000 5841 00 585000 s8s000 585000 s86000 586000 586000 587000 587000 587000 s88000 588000 s88000 589000 589000 589000 s89000 590000 590000 590000 590000 591 000 591 000 591 000 s92000 592000 Jurisdiction AN AN AN AN AN AN WA ID AN WA AN ID AN ID WA AN ID WA AN WA ID AN ID WA AN WA ID AN MT WA ID MT AN ID WA AN WA ID WA WA ID AN ID WA AN ID AN WA ID AN WA MT ID WA AN ID WA MT AN AN WA ID ID WA STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Page 40 of 73 FERC Account Description TRANS OPER-TRANS OF ELECT BY O TRANSMISSION BPA DEMAND. LANC TRANS OF ELECT BY OTHERS MISC TRANSMISSION EXP MISC TRANS EXP-EXP RSRV TRANSMISSION RENTS TRANSMISSION MAINT-SUPV & ENG TRANSMISSION MAINT-SUPV & ENG TRANSMISSION MAINT-SUPV & ENG MAINT TRANMISSION STR MAINT TRANMISSION STR MAINT TRANMISSION STR TRANSM ISSION MAINT-STATION EQU TRANSMISSION MAINT-STATION EOU TRANSMISSION MAINT-STATION EQU TRANSMISSION MAINT-O H LINE EX TRANSMISSION MAINT-O H LINE EX TRANSMISSION MAINT-O H LINE EX TRANSMISSION MAINT-U G LINE EX TRANSMISSION MAINT-U G LINE EX TRANSMISSION MAINT-U G LINE EX TRANSMISSION SERVICE MISC PLAN TRANSMISSION SERVICE MISC PLAN TRANSMISSION SERVICE MISC PLAN OPER SUPV/ENG OPER SUPV/ENG OPER SUPV/ENG DISTRIBUTION OPER-STATION EXP DISTRIBUTION OPER-STATION EXP DISTRIBUTION OPER.STATION EXP DISTRIBUTION OPER-STATION EXP DISTRIBUTION OPER-O H LINE EXP DISTRIBUTION OPER-O H LINE EXP DISTRIBUTION OPER-O H LINE EXP DISTRIBUTION OPER-O H LINE EXP DISTRIBUTION OPER-U G LINE EXP DISTRIBUTION OPER-U G LINE EXP DISTRIBUTION OPER-U G LINE EXP DISTRIBUTION OPER.ENERGY STOR DISTRIBUTION OPER-STREET LIGHT DISTRIBUTION OPER-STREET LIGHT DISTRIBUTION OPER-STREET LIGHT DISTRIBUTION OPER-METER EXPS DISTRIBUTION OPER-METER EXPS DISTRIBUTION OPER-METER EXPS DISTRIBUTION OPER-CUST INSTLL DISTRIBUTION OPER-CUST INSTLL DISTRIBUTION OPER-CUST INSTLL DISTRIBUTION OPER-MISC DISTRIBUTION OPER-MISC DISTRIBUTION OPER-MISC DISTRIBUTION RENT DISTRIBUTION RENT DISTRIBUTION RENT DISTRIBUTION RENT DISTRIBUTION MAINT-SUPV & ENG DISTRIBUTION MAINT-SUPV & ENG DISTRIBUTION MAINT-SUPV & ENG DISTRIBUTION MAINT-SUPV & ENG MAINT DISTRIBUTION STR MAINT DISTRIBUTION STR MAINT DISTRIBUTION STR DISTRIBUTION MAINT-STATION EQU DISTRIBUTION MAINT-STATION EQU Service ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A.xlsx Company Company Name Service JurisdictionED MTED ANED ANED IDED MTED WAED IDED WAED ANED ANED IDED WAED ANED WAED ID ED WAED ANED IDED WAED ANED IDzz zzGD CAGD ANGD ORGD IDGD WAG3 ASG3 ANGD AAGD CAGD IDGD OSGD ANGD ORGD WAGD ANGD ORGD ANGD ORGD ANGD ORGD IDGD WAG3 ANGD ANGD ORGD AAG3 ASGD OSGD ORGD ANGD WAGD IDGD ANGD ORGD ANGD ORGD AAGD CAG3 ANGD OR GD ANG3 AS STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account FERC Account Description 592OOO DISTRIBUTION MAINT.STATION EQU 592OOO DISTRIBUTION MAINT-STATION EQU 593OOO DISTRIBUTION MAINT-O H LINE EX 593OOO DISTRIBUTION MAINT-O H LINE EX 593OOO DISTRIBUTION MAINT-O H LINE EX 593OOO DISTRIBUTION MAINT-O H LINE EX 594OOO DISTRIBUTION MAINT-U G LINE EX 594OOO DISTRIBUTION MAINT-U G LINE EX 594OOO DISTRIBUTION MAINT-U G LINE EX 595OOO DISTRIBUTION MAINT-TRANSFORMER 595OOO DISTRIBUTION MAINT-TRANSFORMER 595OOO DISTRIBUTION MAINT.TRANSFORMER 596000 DISTRIBUTION MAINT-STREET LIGH 596000 DISTRIBUTION MAINT-STREET LIGH 596000 DISTRIBUTION MAINT-STREET LIGH 597OOO MAINT DIST METER 597OOO MAINT DIST METER 597OOO MAINT DIST METER 598OOO DISTRIBUTION MAINT-MISC 598OOO DISTRIBUTION MAINT-MISC 598OOO DISTRIBUTION MAINT.MISC 699999 CONVERSION SUSPENSE 8O4OOO GAS COSTS-COMMODITY 8O4OOO GAS COSTS-COMMODITY 8O4OOO GAS COSTS-COMMODITY8O4OOO GAS COSTS-COMMODITY 8O4OOO GAS COSTS-COMMODITY 8O4OO1 GAS COSTS.DEMAND 8O4OO1 GAS COSTS-DEMAND8O4OO1 GAS COSTS-DEMAND 8O4OO1 GAS COSTS-DEMAND 8O4OO1 GAS COSTS-DEMAND 8O4OO1 GAS COSTS-DEMAND8O4OO1 GAS COSTS-DEMAND 8O4OO1 GAS COSTS.DEMAND 8O4OO1 GAS COSTS-DEMAND 8O4OO2 TRANSPORTVARIABLE CHARGES8O4OO2 TRANSPORTVARIABLE CHARGES 8O4O1O GAS COSTS - FX HEDGE 8O4O1O GAS COSTS - FX HEDGE 804014 GAS COSTS-GTICONTRIBUTION 804014 GAS COSTS-GTICONTRIBUTION 804014 GAS COSTS-GTICONTRIBUTION 804014 GAS COSTS-GTICONTRIBUTION 804017 GAS COSTS-TRANSACTION FEE 804017 GAS COSTS-TRANSACTION FEE 804017 GAS COSTS-TRANSACTION FEE 804017 GAS COSTS-TRANSACTION FEE 804017 GAS COSTS-TRANSACTION FEE 804017 GAS COSTS-TRANSACTION FEE 804018 Gas Costs - Merchandise Proces 804018 Gas Costs - Merchandise Proces 804140 GAS COSTS-GTI CONTRIBUTION 804140 GAS COSTS-GTICONTRIBUTION 804170 GAS COSTS-TRANSACTION FEE 804170 GAS COSTS-TRANSACTION FEE 804600 GAS PURCHASES - FINANCIAL 804600 GAS PURCHASES - FINANCIAL 8O47OO GAS COSTS.OFFSYSTEM BOOKOUT 8O47OO GAS COSTS-OFFSYSTEM BOOKOUT 8O47OO GAS COSTS.OFFSYSTEM BOOKOUT 8O47OO GAS COSTS-OFFSYSTEM BOOKOUT 8O47OO GAS COSTS-OFFSYSTEM BOOKOUT 8O47OO GAS COSTS-OFFSYSTEM BOOKOUT 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attachment A. xlsx Page 4l of 73 Company FERC Account FERC Account Description8O47OO GAS COSTS-OFFSYSTEM BOOKOUT804711 GAS COST - BOOKOUT OFFSET804711 GAS COST - BOOKOUT OFFSET804711 GAS COST - BOOKOUT OFFSET804711 GAS COST - BOOKOUT OFFSET804711 GAS COST - BOOKOUT OFFSET804711 GAS COST. BOOKOUT OFFSET804730 GAS COSTS-INTRACO LDC GAS804730 GAS COSTS-INTRACO LDC GAS804730 GAS COSTS-INTRACO LDC GAS804730 GAS COSTS-INTRACO LDC GAS804730 GAS COSTS-INTRACO LDC GAS804730 GAS COSTS.INTRACO LDC GAS804999 GAS COSTS-OFFSYSTEM PHYSICAL804999 GAS COSTS-OFFSYSTEM PHYSICAL804999 GAS COSTS-OFFSYSTEM PHYSICAL805110 AMORTIZE RECOVERABLE GAS COSTS805110 AMORTIZE RECOVERABLE GAS COSTS805110 AMORTIZE RECOVERABLE GAS COSTS805111 AMORTIZE ID HOLDBACK805111 AMORTIZE ID HOLDBACK805115 AMORT OTH RECOV GAS COSTS-IV F 805116 AMORT OTH RECOVGAS COSTS-COM805120 DEFER CURRENT UNRECOVERED GAS805120 DEFER CURRENT UNRECOVERED GAS805120 DEFER CURRENT UNRECOVERED GAS 805120 DEFER CURRENT UNRECOVERED GAS805121 DEFERRALCOLLINSAGREEMENT805270 OTHER GAS COSTS-PROPANE8O53OO OTHER GAS COSTS-ODORIZATION805680 REG DEBIT OPUC INVESTIGATE RES805685 AMORTIZE OR RESIDUAL BALANCES805980 AMORT/EXT EXP805980 AMORT/EXT EXP805980 AMORT/EXT EXP805980 AMORT/EXT EXP805990 WA/ID DEFERRAL /DEF/EST EXP805990 WA/ID DEFERRAL /DEF/EST EXP805990 WA/ID DEFERRAL /DEF/EST EXP805990 WA/ID DEFERRAL /DEF/EST EXP805990 WA/ID DEFERRAL /DEF/EST EXP 8O7OOO WA/ID OTHER GAS SUP-PURCH GAS8O7OOO WA/ID OTHER GAS SUP-PURCH GAS 8O7OOO WA/ID OTHER GAS SUP-PURCH GAS 8O8OOO ORYCA DELIVERED TO STORAGE8O81OO GAS STORAGE WITHDRAWALS8O81OO GAS STORAGE WITHDRAWALS8O81OO GAS STORAGE WITHDRAWALS8O82OO GAS STORAGE INJECTIONS8O82OO GAS STORAGE INJECTIONS8O82OO GAS STORAGE INJECTIONS811OOO GAS USED FOR PRODUCTS EXTRACTI811OOO GAS USED FOR PRODUCTS EXTRACTI813OOO OTHER EXPENSE813OOO OTHER EXPENSE813OOO OTHER EXPENSE813OOO OTHER EXPENSE 813OOO OTHER EXPENSE813OOO OTHER EXPENSE813010 GTt813010 GTt813010 GTr813010 GTr8,I3610 OTHER GAS SUPPLY EXP-EXPOSURE Service Jurisdiction STATIND GD G3 GD L,J GD GD GD G3 G3 GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD GD G3 G3 GD GD GD GD GD GD GD GD GD GD GD GD G3 G3 GD GD GD GD GD GD GD 001 001 001 00'l 001 001 001 001 001 001 001 001 001 001 001 001 001 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870000 870000 870000 870000 870000 870000 870000 870000 87'1000 874000 874000 874000 874000 874000 874000 874000 874000 874000 874000 875000 875000 875000 875000 875000 87s000 875000 875000 875000 875000 876000 876000 876000 876000 877000 877000 877000 877000 877000 877000 877000 877000 877000 877000 878000 878000 878000 878000 878000 878000 878000 878000 878000 878000 879000 FERC Account Description Service Jurisdiction STATIND 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 00'1 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA OTHERGAS SUPPLY EXP-EXPOSURE G3 OTHERGAS SUPPLY 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AA CA ID OS AS AS AN AN OR ID WA AA OS CA AN WA ID OR AS AA os AN OR AN CA WA AS ID WA AA OR OS CA AS AN AN AS ID AS AViSta Staff_PR_002-Attach ment A.xlsx Page 43 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Compa 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 ny Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA FERC Account 879000 879000 879000 879000 879000 879000 879000 879000 879000 880000 880000 880000 880000 880000 880000 880000 880000 880000 880000 881 000 881 000 881 000 881 000 881 000 881 000 881 000 881 000 881 000 881 000 885000 885000 885000 885000 885000 885000 88s000 885000 885000 886000 887000 887000 887000 887000 887000 887000 887000 887000 887000 887000 889000 889000 889000 889000 889000 889000 889000 889000 889000 889000 890000 890000 890000 890000 890000 FERC Account Description DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DISTRIBTION RENTS DISTRIBTION RENTS DISTRIBTION RENTS DISTRIBTION RENTS DISTRIBTION RENTS DISTRIBTION RENTS DISTRIBTION RENTS DISTRIBTION RENTS DISTRIBTION RENTS DISTRIBTION RENTS MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPV/ENG MAINT DIS ST/IMP DIST EXP MAINT-MAINS DIST EXP MAINT-MAINS DIST EXP MAINT-MAINS DIST EXP MAINT-MAINS DIST EXP MAINT-MAINS DIST EXP MAINT.MAINS DIST EXP MAINT-MAINS DIST EXP MAINT-MAINS DIST EXP MAINT-MAINS DIST EXP MAINT-MAINS DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT.MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT Service Jurisdiction STATIND GD GD GD G3 GD GD GD GD GD GD GD GD G3 G3 GD GD GD GD GD GD GD GD GD G3 GD GD GD G3 GD GD GD GD GD GD G3 G3 GD GD GD GD GD G3 GD GD GD G3 GD GD GD GD GD GD G3 GD GD GD GD G3 GD GD GD GD GD GD WA AA CA AN AS OS ID AN OR AN CA WA AN AS AA AS ID OR OS OR OS AA ID AS AS CA WA AN AN OR OS AA AS ID AN AS WA AN WA CA WA AN ID OS AS AS AA AN OR ID CA OR AN OS AA AN WA AS AS AS ID AA OS CA Avista Staff_PR_002-Attach ment A. xlsx Page 44 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA FERC Account 890000 890000 890000 890000 890000 891 000 891000 891 000 891 000 891 000 891 000 891000 891000 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REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT.MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT.MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION SUPERVISION METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP G3 GD GD G3 GD G3 GD GD GD GD G3 GD GD GD GD G3 G3 GD GD GD GD GD GD GD G3 GD GD G3 GD GD GD GD GD GD GD G3 GD G3 GD GD GD GD GD GD E1 G2 GD GD CD CD E2 CD G1 CD ED G1 GD CD E2 G1 CD ED ED G2 AS AN WA AN OR AN OR AA AN WA AS OS AS ID CA AN AS AS WA ID AN OR AA os AN AA ID AS CA OR WA AN AS OS WA AN OR AS ID OS AN AS CA AA AN AN AN AS AN OR AN AA AS OS AN AN OR OS ID AN WA AN ID ID AViSta Staff_PR_O02-Attachment A. xlsx Page 45 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account FERC Account Description METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP.RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP.RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & CO CUST ACCOUNTS EXP-RECORDS & 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DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL ) 001 001 001 001 001 001 001 001 001 001 00't 001 001 001 001 00't 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attachment A.xlsx FERC Account 904000 904000 904000 904000 904000 904000 904000 904000 904000 904000 904000 904000 904000 904000 904000 904000 904000 905000 905000 90s000 90s000 905000 905000 90s000 90s000 905000 90s000 905000 905000 905000 905000 905000 908000 908000 908000 908000 908000 908000 908000 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ID WA OR zz OR ID WA WA Page 47 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERCAccou AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attach ment A. xlsx CUST SVC & INFO EXP LIHEAP CREDITS LIHEAP CREDITS LIHEAP CREDITS AMORT UNBILLED DSM TARIFF RIDE AMORT UNBILLED DSM TARIFF RIDE AMORT UNBILLED DSM TARIFF RIDE AMORT UNBILLED DSM TARIFF RIDE AMORT UNBILLED DSM TARIFF RIDE CONSERVATION AMORTIZATION CONSERVATION AMORTIZATION CONSE RVATION AMORTIZATION CONSERVATION AMORTIZATION INFO AND INSTRUCT ADVERT EXP INFO AND INSTRUCT ADVERT EXP INFO AND INSTRUCT ADVERT EXP INFO AND INSTRUCT ADVERT EXP 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AN AN AA AN ID AS WA AN AS ID WA WA os AN ID AN WA AA AN AN WA ID AN AN AA WA ID OR AN ID os ID SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES.DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES.DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING SALES EXPENSES-DEMONSTRATING ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE ADVERTISING EXPENSE MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES MISC SALES EXPENSES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES Avista Staff_PR_002-Attachment A. xlsx Page 49 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Company Name FERC Account 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 920000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 921 000 92'1000 921 000 922000 922000 922000 922000 922000 922000 922000 922000 922000 922000 922000 922000 922000 923000 923000 Jurisdiction AS WA WA AN CA zz os AN AN AN AN WA AN AA AS AS AN ID WA ID WA AA CA AN ID OS WA MT WA WA AA AN OS ID AN AN ID ID AS ID OR AN WA AN zz AS AN AS AN AN AN AN AN AN AN ID AN AS ID AA OS ID WA AN STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account Description ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES ADMIN & GEN SALARIES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES OFFICE SUPPLIES & EXPENSES ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE ADMINISTRATIVE EXPENSE TRANSFE OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED Service G1 GD G2 G3 GD zz CD E2 G2 GD ED ED G1 GD G3 GD E1 E2 E2 GD ED GD GD E2 GD GD CD ED G2 GD CD CD CD E2 ED G1 G2 CD GD ED GD E1 E2 G3 zz G1 G2 G3 GD ED G2 E2 GD CD E1 E2 G1 G1 G2 CD CD CD G2 G3 Avista Staff_PR_002-Attach ment A.xlsx Page 50 of 73 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Company Company Name AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA Avista Staff_PR_002-Attachment A. xlsx FERC Account Description OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED OUTSIDE SERVICES EMPLOYED PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE PROPERTY INSURANCE INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB INJURIES & DAMAGES NON PB Service Jurisdiction STATIND GD GD CD CD ED CD E2 GD zz CD G2 GD ED G1 G2 G3 GD GD CD E1 E2 ED ED G1 GD E2 GD ED G3 G1 GD CD E1 CD G3 G1 GD GD G2 GD E2 CD GD CD CD G1 CD E1 ED GD E2 G2 G3 CD GD GD CD E2 ED G3 G,1 G2 E2 G2 FERC Account 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 923000 924000 924000 924000 924000 924000 924000 924000 924000 924000 924000 924000 924000 924000 924000 924000 924000 9251 00 9251 00 9251 00 9251 00 9251 00 9251 00 92s1 00 925't00 9251 00 9251 00 9251 00 9251 00 9251 00 9251 00 9251 00 9251 00 9251 00 9251 00 9251 00 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926200 926200 926200 926200 926200 926200 926200 926200 926200 926200 926200 926205 926205 926205 926205 926205 926210 926210 926210 926210 926210 926210 9262',t0 926210 926210 926210 926210 926210 926210 926215 926215 926215 926215 926215 926215 926215 926215 926215 926215 926215 926215 926215 926220 926220 926220 926220 926220 926220 926220 926220 926220 926220 926220 926220 926220 926220 Service JurisdictionCD ANED ANCD OS CD AAGD AAGD CAGD WA CD IDE2 ANGD OSCD WAG1 ASG3 ASGD ANE1 ANG1 ANG2 ANG3 ANGD ORE1 ANG1 ASG1 ANCD AAcD osCD WAED ANG1 ANGD ANGD ORE1 AN G1 ASGD AAGD ASCD ID CD AACD ANGD CACD IDED ANG1 ASCD AACD ANGD ASCD WAG1 ANGD AAGD CAE1 ANGD ORGD ANGD ORCD ANCD IDGD AS CD AAGD AAG1 ASCD WAED ANG1 ANE1 ANE2 ANGD ANGD CA STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account Description EMPLOYEE PENSIONS & BENEFITS P 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AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOOl AVAOOl AVAOO1 AVAOO1 AVAOOl AVAOO1 AVAOOl AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVAOO1 AVA FERC Account FERC Account Description Service Jurisdiction STATIND926245 HEALTH REIMBURSEMENTARRANGEMTGD AS DL 926245 HEALTH REIMBURSEMENTARRANGEMTGD CA DL 926245 HEALTH REIMBURSEMENTARRANGEMTCD WA DL 926245 HEALTH REIMBURSEMENTARRANGEMT E1 AN DL926245 HEALTH REIMBURSEMENTARRANGEMI G1 AN DL 926245 HEALTH REIMBURSEMENT ARRANGEMI CD ID DL 926245 HEALTH REIMBURSEMENTARRANGEMTCD OS DL 926300 EMPLOYEE PENSIONS & BENEFITS P CD OS DL 926300 EMPLOYEE PENSIONS & BENEFITS P ED AN DL 926300 EMPLOYEE PENSIONS & BENEFITS P ED OS DL 926300 EMPLOYEE PENSIONS & BENEFITS P GD OS DL 926300 EMPLOYEE PENSIONS & BENEFITS P GD AN DL 926300 EMPLOYEE PENSIONS & BENEFITS P GD AS DL 926305 EMPLOYEE NON SERVPENSION & BE GD OS DL 926305 EMPLOYEE NON SERV PENSION & BE ED OS DL 926400 EMPLOYEE PENSIONS & BENEFITS O GD WA DL 926400 EMPLOYEE PENSIONS & BENEFITS O ED AN DL 926400 EMPLOYEE PENSIONS 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ID DL 93OOOO EDUCATIONAL - INFORMATIONAL E1 AN DL 93OOOO EDUCATIONAL - INFORMATIONAL CD WA DL 93OOOO EDUCATIONAL - INFORMATIONAL ED ID DL AViSta Staff_PR_002-Attach ment A. xlsx Page 55 of 73 Company Company Name FERC Account 930000 930000 930000 930000 930000 930000 930000 9301 00 9301 00 9301 00 9301 00 9301 00 9301 00 9301 00 9301 00 9301 00 9301 00 9301 00 9301 00 930100 9301 00 9301 00 9301 00 9301 00 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 930200 931 000 931 000 931 000 931 000 931 000 931 000 931 000 931000 931000 931000 931000 931000 931 000 FERC Account Description EDUCATIONAL - INFORMATIONAL EDUCATIONAL . INFORMATIONAL EDUCATIONAL - INFORMATIONAL EDUCATIONAL - INFORMATIONAL EDUCATIONAL - INFORMATIONAL EDUCATIONAL - INFORMATIONAL EDUCATIONAL - INFORMATIONAL GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE GENERAL ADVERTISING EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL EXPENSE MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS Service Jurisdiction STATIND 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA G2 GD GD GD ED 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AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AVA AViSta Staff_PR_002-Attachment A.xlsx FERC Account 931 000 931 000 931 000 931 000 931 000 931 000 931 000 931 000 931 000 931 000 931 000 935000 935000 935000 935000 935000 935000 935000 935000 935000 935000 93s000 935000 93s000 935000 935000 935000 935000 935000 935000 935000 935000 935000 93s000 935000 999560 999560 999600 99961 0 999620 999630 999700 999705 99971 0 9997'15 999720 999725 999730 999735 999740 999750 999755 999760 999765 999770 999775 999780 999785 999790 99979s 999800 99981 0 999815 999825 Service E1 E2 GD GD E2 GD GD G2 zz ED G1 CD CD ED CD E1 ED G2 GD zz E2 G1 CD E2 GD E2 G2 GD CD G2 GD GD GD ED G1 zz CD zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz ZZ zz zz zz zz Jurisdiction AN AN ID WA WA AS OR AN zz AN AS ID OS ID AN AN WA WA AN zz WA AS WA AN AS ID ID ID AA AN CA OR WA AN AN zz AA zz zz AA zz zz zz zz zz z2 zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account Description MISC GENERAL.RENTS MISC GENERAL.RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MISC GENERAL.RENTS MISC GENERAL-RENTS MISC GENERAL-RENTS MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME MAINT OF STRUCTURE & IMPROVEME ALLOCATION 4 FACTOR GD/AA ALLOCATION 4 FACTOR GD/AA WA/ID #1 CALCULATION WA/ID *H#1 OO CALCULATION OR/CA#1 CALCULATION ORYCA#1OO CALCULATION EPS-CURR MO AVG BASIC TTL EPS-3 MO AVG BASIC TTL EPS-YTD AVG BASIC TTL EPS-12 MO AVG BASIC TTL EPS-CURR MO AVG UTILITY EPS-3 MO AVG UTILITY EPS-YTD AVG UTILITY EPS-12 MO AVG UTILITY EPS-CURR MO AVG SUBS EPS-YTD AVG SUBS EPS-12 MO AVG SUBS EPS DILUTED-CURR MO AVG TTL EPS DILUTED-3 MO AVG TTL EPS DILUTED-YTD AVG TTL EPS DILUTED.l2 MO AVG TTL EPS DILUTED-CURR MO AVG UTILIT EPS DILUTED-3 MO AVG UTILITY EPS DILUTED-YTD AVG UTILITY EPS DILUTED.l2 MO AVG UTILITY EPS DILUTED-CURR MO AVG SUBS EPS DILUTED-YTD AVG SUBS EPS DILUTED-12 MO AVG SUBS AVERAGE SHARES-3 MO AVG Page57 of73 Company Company Name AVA ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY FERC Account FERC Account Description Service 999850 DILUTED SHARES-YTDAVG ZZ 1O1OOO PLANT IN SERVICE OWNED GD 1O1OOO PLANT IN SERVICE OWNED ED 1O1OOO PLANT IN SERVICE OWNED CD 1O1OOO PLANT IN SERVICE OWNED ED 1O1OOO PLANT IN SERVICE OWNED GD 1O1OOO PLANT IN SERVICE OWNED ED 1O1OOO PLANT IN SERVICE OWNED GD 1O1OOO PLANT IN SERVICE OWNED GD 1O1OOO PLANT IN SERVICE OWNED GD 1O1OOO PLANT IN SERVICE OWNED CD 1O1OOO PLANT IN SERVICE OWNED CD 1O1OOO PLANT IN SERVICE OWNED CD 1O7OOO CONSTRUCTION WORK IN PROGRESS- ED 1O7OOO CONSTRUCTION WORK IN PROGRESS- CD 1O7OOO CONSTRUCTION WORK IN PROGRESS. GD 1O7OOO CONSTRUCTION WORK IN PROGRESS- CD 1O7OOO CONSTRUCTION WORK IN PROGRESS- ED 1O7OOO CONSTRUCTION WORK IN PROGRESS- GD 1O7OOO CONSTRUCTION WORK IN PROGRESS- CD 1O7OOO CONSTRUCTION WORK IN PROGRESS- CD1O7OOO CONSTRUCTION WORK IN PROGRESS. 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ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY FERC Account FERC Account Description Service 182304 NONSERVPP&EREGULATORYASSET ED 182304 NONSERVPP&EREGULATORYASSET GD 182304 NONSERVPP&EREGULATORYASSET ED 182309 ACCUM.AMORT, NON SERV ZZ 182342 OTHERNONCURRENTREGULATORYASZZ 182350 REGULATORYASSETERMAPPROVED ZZ 184100 TRANSPORTATION EXPENSES CLEARI ZZ 184150 CELLPHONE/BLACKBERRYCLEARING ZZ 184250 SMALLTOOLS EXPENSE CLEARING ZZ 184400 SPOKANE RIVER LICENSE EXPENSE ZZ 184500 CLARK FORK RELICENSE EXPENSE ZZ 184900 POST FALLS LICENSE EXPENSE ZZ 186200 VARIOUS SUSPENSE WORKORDERS ZZ 186205 PLANTALLOC OF CLEARING JOURNA ZZ 216000 RETAINED EARNINGS ZZ 234OOO A/P ASSOC CO-GENERAL ZZ 237100 INTERESTACCRUED- LT DEBT ZZ 242600 DSM TARIFF RIDER ED 242600 DSM TARIFF RIDER 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SERV NON OP PENSION & BENE CD 426800 NON SERV NON OP PENSION & BENE GD 426805 AMORT. OF NON SERVPP&E REG. A ZZ 5OOOOO STM PWR GEN OPER-SUPV & ENG ED 5O12OO STM PWR GEN OPER.FUEL HANDLING ED 5O2OOO STM PWR GEN OPER-STM EXP ED 5O5OOO STM PWR GEN OPER EXP ED 506000 STM PWR GEN OPER EXP ED 51OOOO MAINT SUPERVISION/ENG ED 511OOO STM PWR GEN MAINT-STRUCTURES ED 512OOO STM PWR GEN MAINT-BOILER PLANT ED 513OOO STM PWR GEN MAINT PLANT ED 514OOO MAINT MISC. STEAM PLANT ED 535OOO OPER SUPV/ENG ED 536000 HYDRO GEN OPER-COST OF WATER ED 537OOO HYDRO GEN OPER-HYDRO EXPENSES ED 538OOO HYDRO GEN OPER EXPENSES ED Avista Staff_PR_002-Attach ment A. xlsx Page 59 of 73 Company Company Name ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY FERC Account FERC Account Description 539OOO HYDRO GEN OPER-MISC 541OOO HYDRO GEN MAINT-SUPV & ENG542OOO HYDRO GEN MAINT-STRUCTURES 543OOO HYDRO GEN MAINT-RESV, DAMS, WT 544OOO HYDRO GEN MAINT PLANT 545OOO MAINT MISC HYDRO545300 MAINT HYDRO REC 546000 OPERATION SUPV/ENG548OOO OTHER GEN OPER-GENERATION EXP 549OOO OTHER GEN OPER-MISC551OOO MAINT SUPV/ENG 552OOO OTHER GEN MAINT-STRUCTURES 553OOO OTHER GEN MAINT-GEN & ELEC EQU 554OOO OTHER GEN MAINT-MISC556000 OTR PWR SUPPLY EXP-SYS CNTRL/D 557OOO OTHER PWR SUPPLY EXP-OTHER EXP 557610 OTHER PWR SUPPLY EXP.EXPOSURE 560000 OPER SUPV/ENG561OOO TRANSMISSIONOPER-LOADDISPATC 561110 LOAD DISP - RELIABILITY 561210 LOAD DISP - MONITOR AND OPERAT 561310 LOAD DISP - TRANSMISSION SERVI 561510 UT RELIAB PLNG STNDS DEV 562000 TRANSMISSION STN EXP 563000 TRANSMISSION OPER-O H LINE EXP 566000 MISC TRANSMISSION EXP 567000 TRANSMISSION RENTS 568000 TRANSMISSION MAINT-SUPV & ENG 569000 MAINT TRANMISSION STR569000 MAINT TRANMISSION STR 57OOOO TRANSMISSION MAINT-STATION EQU571OOO TRANSMISSION MAINT-O H LINE EX 571OOO TRANSMISSION MAINT.O H LINE EX 573OOO TRANSMISSION SERVICE MISC PLAN 58OOOO OPER SUPV/ENG 58OOOO OPER SUPV/ENG 58OOOO OPER SUPV/ENG 582OOO DISTRIBUTION OPER-STATION EXP 582OOO DISTRIBUTION OPER-STATION EXP 582OOO DISTRIBUTION OPER-STATION EXP 583OOO DISTRIBUTION OPER-O H LINE EXP 583OOO DISTRIBUTION OPER-O H LINE EXP 583OOO DISTRIBUTION OPER-O H LINE EXP 584OOO DISTRIBUTION OPER-U G LINE EXP 584OOO DISTRIBUTION OPER-U G LINE EXP 585OOO DISTRIBUTION OPER-STREET LIGHT 586000 DISTRIBUTION OPER.METER EXPS 586000 DISTRIBUTION OPER-METER EXPS 586000 DISTRIBUTION OPER-METER EXPS587OOO DISTRIBUTION OPER-CUST INSTLL 587OOO DISTRIBUTION OPER-CUST INSTLL587OOO DISTRIBUTION OPER-CUST INSTLL 588OOO DISTRIBUTION OPER-MISC588OOO DISTRIBUTION OPER-MISC 588OOO DISTRIBUTION OPER-MISC589OOO DISTRIBUTION RENT 59OOOO DISTRIBUTION MAINT-SUPV & ENG 59OOOO DISTRIBUTION MAINT-SUPV & ENG 59OOOO DISTRIBUTION MAINT-SUPV & ENG 591OOO MAINT DISTRIBUTION STR 591OOO MAINT DISTRIBUTION STR 592OOO DISTRIBUTION MAINT-STATION EQU 592OOO DISTRIBUTION MAINT-STATION EQU 592OOO DISTRIBUTION MAINT-STATION EQU risdictionJuService 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN AN ID AN AN AN ID AN WA AN ID ID AN WA ID AN WA WA ID WA AN ID WA ID WA AN WA ID AN AN WA AN ID ID WA AN ID WA AViSta Staff_PR_002-Attach ment A. xlsx STATIND Page 60 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED ED Company Company Name ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY FERC Account 593000 593000 593000 594000 594000 595000 595000 596000 596000 597000 597000 598000 598000 598000 81 3000 8'14000 870000 870000 870000 870000 870000 874000 874000 874000 874000 874000 875000 875000 875000 876000 876000 876000 877000 877000 877000 878000 878000 878000 879000 879000 879000 879000 880000 880000 880000 880000 880000 881 000 885000 885000 885000 885000 887000 887000 887000 889000 889000 889000 889000 890000 890000 890000 890000 891 000 Service JurisdictionED ANED WAED IDED WAED IDED IDED WAED IDED WAED IDED WAED IDED WAED ANGD AAGD ANGD WAGD ANGD AA GD IDGD ORGD IDGD AAGD WAGD ORGD ANGD IDGD WAGD ORGD ORGD IDGD WAGD IDGD OR GDGD ID GD WAGD ORGD ORGD AAGD IDGD WAGD ANGD IDGD ORGD WAGD AAGD AAGD AAGD IDGD ORGD WAGD IDGD ORGD WAGD WAGD IDGD ORGD AAGD ORGD AAGD IDGD WAGD ID STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account Description DISTRIBUTION MAINT-O H LINE EX DISTRIBUTION MAINT-O H LINE EX DISTRIBUTION MAINT-O H LINE EX DISTRIBUTION MAINT-U G LINE EX DISTRIBUTION MAINT-U G LINE EX DISTRIBUTION MAINT-TRANSFORMER DISTRIBUTION MAINT-TRANSFORMER DISTRIBUTION MAINT-STREET LIGH DISTRIBUTION MAINT-STREET LIGH MAINT DIST METER MAINT DIST METER DISTRIBUTION MAINT-MISC DISTRIBUTION MAINT-MISC DISTRIBUTION MAINT-MISC OTHER EXPENSE NAT GAS STORAGE-OPER SUPV & EN OPER SUPV/ENG OPER SUPV/ENG OPER SUPV/ENG OPER SUPV/ENG OPER SUPV/ENG DIST EXPENSES OPER.MAINS&SVCS DIST EXPENSES OPER-MAINS&SVCS DIST EXPENSES OPER-MAINS&SVCS DIST EXPENSES OPER-MAINS&SVCS DIST EXPENSES OPER-MAINS&SVCS DIST EXP OPER-MEA & REG STAT-G DIST EXP OPER-MEA & REG STAT-G DIST EXP OPER-MEA & REG STAT-G DIST EXP OPER-MEA & REG STAT-I DIST EXP OPER-MEA & REG STAT-I DIST EXP OPER-MEA & REG STAT-I DIST EXP OPER.MEA & REG STAT-C DIST EXP OPER-MEA & REG STAT-C DIST EXP OPER-MEA & REG STAT-C DIST EXP OPER.MTR & HOUSE REG DIST EXP OPER-MTR & HOUSE REG DIST EXP OPER-MTR & HOUSE REG DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER.CUST INSTALL EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DIST EXP OPER-OTHER EXPENSES DISTRIBTION RENTS MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPV/ENG MAINT SUPViENG DIST EXP MAINT-MAINS DIST EXP MAINT-MAINS DIST EXP MAINT.MAINS DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT.MEA & REG STAT 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E Avista Staff_PR_002-Attachment A. xlsx Page 61 of 73 Company Company Name ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY FERC Account 891 000 891 000 891 000 892000 892000 892000 893000 893000 893000 893000 894000 894000 894000 901000 902000 902000 902000 902000 902000 903000 903000 903000 903000 903000 903000 903000 903000 905000 908000 908000 908000 908000 908000 908000 909000 909000 909000 909000 91 0000 920000 920000 920000 920000 920000 920000 920000 920000 920000 921 000 921 000 921 000 921 000 921 000 922000 923000 923000 9261 00 9261 00 9261 00 9261 00 928000 928000 928000 928000 FERC Account Description DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-MEA & REG STAT DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-SERVICES DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE DIST EXP MAINT-MTRS & HOUSE RE MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ MAINT OF OTHER DISTRIBUTION EQ SUPERVISION METER READING EXP METER READING EXP METER READING EXP METER READING EXP METER READING EXP REGULATORY COMMISSION EXPENSES GD REGULATORY COMMISSION EXPENSES CD REGULATORY COMMISSION EXPENSES ED REGULATORY COMMISSION EXPENSES ED Service Jurisdiction STATIND 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E GD GD GD GD GD GD GD GD GD GD GD GD GD CD CD CD CD GD GD WA OR AA OR ID WA AN ID OR WA OR ID AN AA WA AN ID OR WA AN WA OR ID ID WA WA AA AA OR ID AA AN WA WA AA ID OR AN AA ID AA WA AN AA OR zz AN WA AA WA OR AN AN AN AN AA AA WA AN AN OR AN ID AN CUSTACCOUNTS EXP-RECORDS &CO ED CUSTACCOUNTS EXP-RECORDS & CO CD CUSTACCOUNTS EXP-RECORDS & CO GD CUSTACCOUNTS EXP-RECORDS & CO CD CUSTACCOUNTS EXP-RECORDS &CO ED CUSTACCOUNTS EXP-RECORDS &CO ED CUSTACCOUNTS EXP-RECORDS &CO GD CUSTACCOUNTS EXP-RECORDS & CO CD MISC CUST AC EX CD CUST SVC & INFO EXP-CUST ASST GD CUST SVC & INFO EXP-CUST ASST CD CUST SVC & INFO EXP-CUST ASST CD CUST SVC & INFO EXP-CUST ASST CD CUST SVC & INFO EXP-CUSTASST CD CUST SVC & INFO EXP-CUST ASST GD INFO AND INSTRUCT ADVERT EXP CD INFO AND INSTRUCT ADVERT EXP ED INFO AND INSTRUCT ADVERT EXP GD INFO AND INSTRUCT ADVERT EXP CD CUST SVC & INFO EXP-MISC CD ADMIN & GEN SALARIES CD ADMIN & GEN SALARIES CD ADMIN & GEN SALARIES CD ADMIN & GEN SALARIES ED ADMIN & GEN SALARIES GD ADMIN & GEN SALARIES GD ADMIN & GEN SALARIES ZZ ADMIN & GEN SALARIES CD ADMIN & GEN SALARIES ED OFFICE SUPPLIES & EXPENSES CD OFFICE SUPPLIES & EXPENSES CD OFFICE SUPPLIES & EXPENSES GD OFFICE SUPPLIES & EXPENSES CD OFFICE SUPPLIES & EXPENSES ED ADMINISTRATIVE EXPENSE TRANSFE CD OUTSIDE SERVICES EMPLOYED ED OUTSIDE SERVICES EMPLOYED CD EMPLOYEE PENSIONS & BENEFITS N CD EMPLOYEE PENSIONS & BENEFITS N CD EMPLOYEE PENSIONS & BENEFITS N CD EMPLOYEE PENSIONS & BENEFITS N ED AViSta Staff_PR_002-Attachment A.xlsx Page 62 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company FERC Account 928000 928000 928000 928000 928000 928000 928000 928000 930200 930200 930200 930200 930200 930200 930200 930200 935000 935000 935000 935000 935000 935000 935000 935000 935000 121110 121140 122000 122500 123120 123205 123210 123220 123225 123230 123240 123270 123280 123290 123291 123400 123710 123740 1 23930 124050 124100 124300 124560 124610 124620 124630 124640 124820 124825 1 3't 100 131160 1 34500 1 36000 1 36't60 141100 142100 143200 1 45000 '1451 00 Jurisdiction WA WA WA AA ID AA AN ID AN AN WA OR zz AA AA ID OR WA AN WA WA AN ID ID AA zz zz zz zz zz zz zz zz ZZz. zz zz zz zz zz zz 72 zz zz zz zz zz 72 zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 00E 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 Company Name ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY ELIMINATION COMPANY CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL FERC Account Description Service REGULATORY COMMISSION EXPENSES ED REGULATORY COMMISSION EXPENSES GD REGULATORY COMMISSION EXPENSES CD REGULATORY COMMISSION EXPENSES CD REGULATORY COMMISSION EXPENSES CD REGULATORY COMMISSION EXPENSES GD REGULATORY COMMISSION EXPENSES GD REGULATORY COMMISSION EXPENSES GD MISC GENERAL EXPENSE CD MISC GENERAL EXPENSE ED MISC GENERAL EXPENSE CD MISC GENERAL EXPENSE GD MISC GENERAL EXPENSE ZZ MISC GENERAL EXPENSE GD MISC GENERAL EXPENSE CD MISC GENERAL EXPENSE CD MAINT OF STRUCTURE & IMPROVEME GD MAINT OF STRUCTURE & IMPROVEME CD MAINT OF STRUCTURE & IMPROVEME ED MAINT OF STRUCTURE & IMPROVEME ED MAINT OF STRUCTURE & IMPROVEME GD MAINT OF STRUCTURE & IMPROVEME CD MAINT OF STRUCTURE & IMPROVEME CD MAINT OF STRUCTURE & IMPROVEME ED MAINT OF STRUCTURE & IMPROVEME CD NON-UTILITY BUILDING ZZ NON-UTILITY FURNITURE & FIXTUR ZZ ACC DEPR NONUTILITY PROPERTY ZZ ACC AMORT AIQ INTANGIBLES ZZ EQUITY INVESTMENT IN SUBS ZZ INVESTMENT IN NORTHWEST RESOUR ZZ INVESTMENT IN AVISTA ENERGY ZZ INVESTMENT IN ECOVA ZZ INVESTMENT IN ECOVA CONSOL ZZ INVESTMENT IN TURBINE POWER - ZZ INVESTMENT IN AVISTA POWER ZZ INVESTMENT IN AVISTA VENTURES ZZ INVESTMENT IN AVISTA LABS ZZ INVESTMENT IN DEVELOPMENT ZZ INVESTMENT IN PENTZER ZZ INVESTMENT IN SALIX ZZ INVESTMENT IN COURTYARD OFFICE ZZ INVESTMENT IN RELION ZZ INVESTMENT IN AVCOMM ZZ OTHER INVEST-VENTURE FUNDS ZZ OTHER INVESTMENT-MISCELLANEOUS ZZ OTHER INVEST-GOODWILL ZZ INVESTMENT IN RELION ZZ OTHER INVEST-COLI BORROWINGS ZZ INTANGIBLES - AIQ ACQUISITION ZZ INTANGIBLES- AIQ ZZ INTANGIBLES- AIQ CUST RELATION ZZ OTHER INVEST-NON AFFILIATED LT ZZ LT NOTE RECEIVABLE-INNOVATE WA ZZ CASH-US BANK ZZ CASH - CAPITAL ZZ DOC EECE GRANT MM ZZ TEMPORARY CASH INVESTMENTS ZZ TEMP INVESTMENTS - CAPITAL ZZ NOTES RECEIVABLE - SUBS ZZ CUST ACCT REC-RETAIL SERVICE ZZ OTHER ACCT REC-OTHER MISC ZZ N/RASSOC CO ZZ N/R ASSOC CO-CORP ZZ AViSta Staff_PR_O02-Attach ment A.xlsx Page 63 of 73 Company 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 Company Name CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL CAPITAL FERC Account FERC Account Description146000 A/RASSOC CO-GENERAL146100 A/RASSOC CO-PENTZER146150 ACCTS REC ASSOC CO-AVISTA DVLP146180 ACCTS REC ASSOC CO-CORP146205 A/RASSOC CO-NW RESOURCES, LLC146270 A/R ASSOC CO-TURBINE POWER146290 A/R ASSOC CO.CAPITAL146300 A/RASSOC CO-ECOVA146310 A/RASSOC CO-LABS146320 ACCTS REC ASSOC CO-AVISTA ENER146340 A/RASSOC CO-VENTURES146360 A/R ASSOC CO-AVCOMM146370 ACCTS REC ASSOC CO.AVISTA POWE146400 A/R ASSOC CO - SALTX171OOO INTEREST & DIVIDENDS RECEIVABL174OOO OTHER CURRENTASSETS181860 UNAMT DEBT EXPENSE.LT DEBT184300 MISC AR PROJECT CLEARING190990 DFIT LT SUBSIDIARY2O11OO COMMON STOCK ISSUED. SUBS211OOO MISC PAID IN CAPITAL -ECOVA211100 APIC. SUBS214060 STOCK COMP - SUBS216000 RETAINED EARNINGS216100 UNAPPROPRIATED UNDIST SUB EARN219500 OCIAFS SECURITIES224250 OTHER LONG TERM LIAB232100 ACCTS PAY-GENERAL232250 ACCTS-PAY SUBSTD|AR|ES (THRU A232260 ACCTS-PAY OTHER SUBS232400 ACCTS PAY-UNCLAIMED FUNDS233170 N/P ASSOC CO-AVISTA DVLPMNT233500 NOTES PAY ASSOC CO-AVISTA UTIL234OOO A/PASSOC CO-GENERAL234100 APASSOC CO-INTERCO-PENTZER234150 AP ASSOC CO-INTERCO-AVISTA DEV234180 AP ASSOC CO.INTERCO-CORP234320 AP ASSOC CO-INTERCO-AVISTA ENE234400 AP ASSOC CO-INTERCO.SALIX236000 TAXESACCRUED-FEDERAL236050 TAXES ACCRUED - STATE236300 OTHER TAXES PAYABLE - SUBS242950 ACCRUED EXPENSES242960 OTHER CURRENT LIAB - SUBS253400 REDEEMABLE NONCONTROLLING INTE283950 ADSIT-OTHER283995 DEF MINORITY PUT LIABILITY283996 DFIT - AIQ SW283997 DFIT - AIQ CUST RELATIONS283999 DFIT SUBSIDIARY4O35OO DEPRECIATION EXPENSE - SUBS4O39OO AMORT OF AIQ INTANGIBLES4O82OO TAXES OTHER THAN INCOME - OTHE4O85OO TAXES OTHER THAN INCOME - SUBS4O9OOO FEDERAL INCOME TAXES4091OO STATE INCOME TAXES4,I01OO DFIT EXPENSE DR417120 EXPENSES OF NONUTILITY OPERATI418030 SUB EARN.AVISTAVENTURES418050 SUB EARN-AVISTA T POWER418060 SUB EARN.AVISTA COMMUNICATIONS418080 SUB EARN-AVISTA POWER418170 SUB EARN-AVISTA LABS418180 SUB EARN-AVISTA ENERGY Service Jurisdictionzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Page 64 of 73 Avista Staff_PR_002-Attachment A. xlsx Company Company Name FERC Account FERC Account DescriptionCAPITAL 418190 SUB EARN-ECOVA CAPITAL 418205 SUB EARN-AVISTA NORTHWEST RESOCAPITAL 418225 SUB EARN-ECOVA CONSOL CAPITAL 418300 SUB EARN - DEVELOPMENTCAPITAL 418310 SUB EARN - PENTZERCAPITAL 418400 SUB EARN - SALIXCAPITAL 419OOO INTEREST AND DIVIDEND INCOME CAPITAL 419200 TAX-EXEMPT INTEREST INCOMECAPITAL 419500 INTEREST INCOME - INTERCO CAPITAL 419550 INTEREST INCOME - ADVANTAGECAPITAL 421100 GAIN ON DISPOSITION OF PROPERT CAPITAL 421200 LOSS ON DISPOSITION OF PROPERTCAPITAL 421300 OTHER NON.OPER CAPITAL 421500 GAIN/LOSS ON VENTURE FUNDSCAPITAL 426100 DUES AND DONATIONS CAPITAL 427500 INTEREST EXPENSE - INTERCOCAPITAL 43O1OO INT ON DEBT TO AFFILIATECAPITAL 43O2OO INT ON DEBT TO ASSOC COCAPITAL 431100 OTHER INTEREST EXP CAPITAL 92OOOO ADMIN & GEN SALARIESCAPITAL 923OOO OUTSIDE SERVICES EMPLOYEDCAPITAL 924OOO PROPERTY INSURANCECAPITAL 925100 INJURIES & DAMAGES NON PBCAPITAL 93O2OO MISC GENERAL EXPENSE CAPITAL 931OOO MISC GENERAL-RENTSCAPITAL 935OOO MAINT OF STRUCTURE & IMPROVEME NORTHWEST RESOURCES, LLC 124050 OTHER INVEST -VENTURE FUNDS NORTHWESTRESOURCES,LLCl24SlO INVESTMENTINWOODSIDE NORTHWESTRESOURCES,LLC124515 INVESTMENTINENERTECH NORTHWEST RESOURCES, LLC 146000 A/RASSOC CO-GENERAL NORTHWEST RESOURCES, LLC 146290 A/R ASSOC CO-CAPITAL NORTHWEST RESOURCES, LLC 181750 UNAMT DEBT EXPENSE-TOPRS NORTHWEST RESOURCES, LLC 216000 RETAINED EARNINGS NORTHWESTRESOURCES,LLC23262O ACCTSPAY-TURBINEGAS NORTHWEST RESOURCES, LLC 234OOO A/P ASSOC CO-GENERAL NORTHWEST RESOURCES, LLC234291 AP ASSOC CO.INTERCO CAPITAL NORTHWESTRESOURCES,LLC236000 TAXESACCRUED-FEDERAL NORTHWEST RESOURCES, LLC2371OO INTERESTACCRUED- LT DEBT NORTHWEST RESOURCES, LLC4O9OOO FEDERAL INCOME TAXES NORTHWEST RESOURCES, LLC4215OO GAIN/LOSS ON VENTURE FUNDS CAPITAL ELIMINATION 146000 A/R ASSOC CO-GENERAL CAPITAL ELIMINATION 216000 RETAINED EARNINGS CAPITAL ELIMINATION 234OOO A/P ASSOC CO-GENERAL oAP|TAL ELTMTNAT|ON 410200 DFIT EXP-NONOPER (DR)ENERGY 121100 NON-UTILITY LANDENERGY 121120 NON-UTILITY LEASEHOLD IMPROVEENERGY 121140 NON.UTILITY FURNITURE & FIXTUR ENERGY 121150 NON.UTILITY CWIPENERGY 122OOO ACC DEPR NONUTILITY PROPERTYENERGY 124610 OTHER INVEST-COLI BORROWINGSENERGY 128600 SPECIAL FUNDS-DEPOSITS WBROKE ENERGY 131180 CASH -AVISTAENERGY ENERGY 134200 RESTRICTED CASHENERGY 134400 DEPOSITS WITH BROKERS ENERGY 142100 CUST ACCT REC-RETAIL SERVICEENERGY 142150 CUSTACCT REC-CT FUEL SALESENERGY 143200 OTHERACCT REC-OTHER MISCENERGY 'I441OO ALLOWANCE FOR DOUBTFUL ACCTS ENERGY 146000 A/RASSOC CO-GENERALENERGY '146290 A/R ASSOC CO-CAPITALENERGY 146320 ACCTS REC ASSOC CO-AVISTA ENERENERGY 156000 NON-UTILITY INVENTORYENERGY 174OOO OTHER CURRENTASSETSENERGY 175500 ENERGY COMMODIryASSETS - ST Service zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz ZZ ZZ zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz Jurisdiction zz zz zz 72 zz zz zz zz zz zz zz ZZ zz zz 72 zz zz zz 72 zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz 72 zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 205 205 205 205 205 205 205 205 205 205 205 205 205 205 20E 20E 20E 20E 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 Avista Staff_PR_002-Attachment A.xlsx Page 65 of 73 Company Company Name ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY ENERGY PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER FERC Account 1 75550 I 86200 190999 201100 211100 21 6000 21 9000 219200 232260 233500 234000 234291 2351 00 236000 2360s0 236300 242950 244500 244550 283999 400500 401 500 401550 403500 408500 409000 4091 00 417120 41 9000 41 9500 421100 421200 421300 426100 426300 427000 431 1 00 824000 920000 923000 930200 123255 124100 124300 124610 124680 't24820 131170 14't 1 00 143500 146000 146230 146290 146320 146340 1 86500 190990 200000 201100 21 6000 224250 232260 234000 234180 Service zz zz zz zz 7J_ zz zz zz zz zz zz zz zz ZZ 72 zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz 72 ZZ2 zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz Jurisdiction zz zz zz zz 72 zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz z2 zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz 72 zz ZZ zz zz zz zz zz zz zz zz zz z. zz zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL FERC Account Description ENERGY COMMODITY ASSETS - LT VARIOUS SUSPENSE WORKORDERS DFIT SUBSIDIARY COMMON STOCK ISSUED - SUBS APIC - SUBS RETAINED EARNINGS OCI INT RATE SWAP/PENSION OCIAE FOREIGN CURR ACCTS-PAY OTHER SUBS NOTES PAY ASSOC CO-AVISTA UTIL A/P ASSOC CO.GENERAL AP ASSOC CO-INTERCO CAPITAL CUSTOMER DEPOSITS TAXES ACCRUED-FEDERAL TAXES ACCRUED - STATE OTHER TAXES PAYABLE - SUBS ACCRUED EXPENSES ENERGY COMMODITY LIAB - ST ENERGY COMMODITY LIAB - LT DFIT SUBSIDIARY OPERATING REVENUE - SUBS RESOURCE COSTS - SUBS OPERATING EXPENSES - SUBS DEPRECIATION EXPENSE . SUBS TAXES OTHER THAN INCOME - SUBS FEDERAL INCOME TAXES STATE INCOME TAXES EXPENSES OF NONUTILITY OPERATI INTEREST AND DIVIDEND INCOME INTEREST INCOME - INTERCO GAIN ON DISPOSITION OF PROPERT LOSS ON DISPOSITION OF PROPERT OTHER NON-OPER DUES AND DONATIONS PENALTIES INTEREST EXPENSE - SUBS OTHER INTEREST EXP NAT GAS STORAGE-OTHER EXPENSES ADMIN & GEN SALARIES OUTSIDE SERVICES EMPLOYED MISC GENERAL EXPENSE INVESTMENT IN AM&D (METALSFX) OTHER INVESTMENT-M ISCELLANEOUS OTHER INVEST-GOODWILL OTHER INVEST-COLI BORROWINGS OTHER INVESTMENT.WZN LOANS ORE OTHER INVEST-NON AFFILIATED LT CASH - AM&D (METALFX) NOTES RECEIVABLE . SUBS OTHER ACCT REC-M ISCELLANEOUS A/R ASSOC CO-GENERAL A/R ASSOC CO A/R ASSOC CO-CAPITAL ACCTS REC ASSOC CO-AVISTA ENER A/R ASSOC CO-VENTURES MISC DEFERRED DEBITS DFIT LT SUBSIDIARY MINORITY INTEREST COMMON STOCK ISSUED - SUBS RETAINED EARNINGS OTHER LONG TERM LIAB ACCTS-PAY OTHER SUBS A/P ASSOC CO-GENERAL AP ASSOC CO-I NTERCO-CORP 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 210 2't0 210 210 210 210 210 210 210 210 210 210 210 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 254 250 250 250 250 250 250 250 Avista Staff_PR_002-Attach ment A.xlsx Page 66 of 73 Company Service Jurisdictionzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzZZ ZZzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 255 255 255 2s5 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 255 260 260 260 Company Name PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER PENTZER AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D AM&D DEVELOPMENT DEVELOPMENT DEVELOPMENT FERC Account FERC Account Description234291 AP ASSOC CO-INTERCO CAPITAL236000 TAXESACCRUED-FEDERAL236050 TAXES ACCRUED - STATE236300 OTHER TAXES PAYABLE - SUBS242940 MISC LIAB-SIP WWTP283999 DFIT SUBSIDIARY4O82OO TAXES OTHER THAN INCOME - OTHE4O85OO TAXES OTHER THAN INCOME . SUBS 4O9OOO FEDERAL INCOME TAXES418243 SUB EARN -AM&D (METALSFX)419OOO INTEREST AND DIVIDEND INCOME419500 INTEREST INCOME - INTERCO421300 OTHER NON-OPER421800 REALIZED GAIN/LOSS426600 SUBSIDIARY SIP WWTP426700 SUBSIDIARY ALUM DROSS4301OO INT ON DEBT TO AFFILIATE 923OOO OUTSIDE SERVICES EMPLOYED924OOO PROPERTY INSURANCE 93O2OO MISC GENERAL EXPENSE931OOO MISC GENERAL-RENTS121130 NON-UTILITY MACHINERY & EQUIP122OOO ACC DEPR NONUTILITY PROPERTY124300 OTHER INVEST-GOODWILL124610 OTHER INVEST-COLI BORROWINGS131170 CASH -AM&D (METALFX) 142100 CUST ACCT REC-RETAIL SERVICE146100 A/RASSOC CO.PENTZER146230 A/RASSOC CO,156000 NON.UTILITY INVENTORY174OOO OTHER CURRENTASSETS190990 DFIT LT SUBSIDIARY190999 DFIT SUBSIDIARY2O11OO COMMON STOCK ISSUED - SUBS216000 RETAINED EARNINGS227OOO OBLIG UNDER CAP LEASE-NON CURR232260 ACCTS-PAYOTHERSUBS236000 TAXES ACCRUED-FEDERAL236050 TAXES ACCRUED. STATE242950 ACCRUED EXPENSES243500 CAPITAL LEASES-CURRENT-SUBS253500 UNEARNED REVENUE-SUBS283999 DFIT SUBSIDIARY4OO55O OPERATING REVENUE - SUBS401550 OPERATING EXPENSES - SUBS4O35OO DEPRECIATION EXPENSE - SUBS4O9OOO FEDERAL INCOME TAXES417120 EXPENSES OF NONUTILITY OPERATI419OOO INTEREST AND DIVIDEND INCOME419500 INTEREST INCOME - INTERCO421100 GAIN ON DISPOSITION OF PROPERT421200 LOSS ON DISPOSITION OF PROPERT421300 OTHER NON-OPER427OOO INTEREST EXPENSE - SUBS427500 INTEREST EXPENSE - INTERCO4301OO INT ON DEBT TO AFFILIATE43O2OO INT ON DEBT TO ASSOC CO431100 OTHER INTEREST EXP92OOOO ADMIN & GEN SALARIES923OOO OUTSIDE SERVICES EMPLOYED93O2OO MISC GENERAL EXPENSE121100 NON-UTILITY LAND121110 NON-UTILITY BUILDING122OOO ACC DEPR NONUTILITY PROPERTY AViSta Staff_PR_002-Attach ment A. xlsx Page 67 of 73 Company Company Name DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT FERC Account FERC Account Description123700 INVESTMENT IN STEAM PLANT SQUA123710 INVESTMENT IN COURTYARD OFFICE123800 LOW INCOME HOUSING - HOMESTEAD123810 LOW INCOME HOUSING - FULLER PR123820 LOW INCOME HOUSING - OTIS ASSO123830 LOW INCOME HOUSING - OTIS PROJ124050 OTHER INVEST-VENTURE FUNDS124100 OTHER INVESTMENT-MISCELLANEOUS124120 OTHER INVESTMENT SUD EQUITY124150 OTHER INVESTMENTTROVE124160 OTHER INVESTMENT-SPIRAE124170 OTHER INVESTMENT-ENERGY IMPACT124180 OTHER INVESTMENT-LUMEN BIOSCIE124190 OTHER INVESTMENT-OMNIDIAN, INC124510 INVESTMENT IN WOODSIDE124515 INVESTMENT IN ENERTECH124550 INVESTMENT IN LIH - HOMESTEAD124551 INVESTMENT IN LIH . FULLER124552 INVESTMENT IN LIH - OTTIS ASSO124553 INVESTMENT IN LIH - OTTIS PROJ124800 OTHER INVESTMENT.LAND SALES124820 OTHER INVEST-NON AFFILIATED LT124824 LT NOTE RECEIVABLE-INNOVATE WA124825 LT NOTE RECEIVABLE.INNOVATE WA,131,160 CASH - CAPITAL141100 NOTES RECEIVABLE - SUBS142100 CUST ACCT REC-RETAIL SERVICE143200 OTHER ACCT REC-OTHER MISC14s100 NiR ASSOC CO-CORP146000 A/R ASSOC CO-GENERAL146150 ACCTS REC ASSOC CO-AVISTA DVLP146210 A/RASSOC CO.COURTYARD146220 A/RASSOC CO-STEAMPLANT146225 A/RASSOC CO-SPS EEA146230 A/RASSOC CO146240 A/RASSOC CO STEAM PLANT BP146250 ACCTS RECASSOC CO-STEAM PLANT146255 A/RASSOC CO-CYOC146290 A/R ASSOC CO-CAPTTAL146340 A/RASSOC CO-VENTURES165110 PREPAYMENTS-MISC165150 PREPAYMENTS-PREPAIDLICENSEFE171OOO INTEREST & DIVIDENDS RECEIVABL174OOO OTHER CURRENTASSETS186200 VARIOUSSUSPENSEWORKORDERS190990 DFIT LT SUBSIDIARY190999 DFIT SUBSIDIARY2O11OO COMMON STOCK ISSUED - SUBS211100 APIC - SUBS216000 RETAINED EARNINGS231OOO NOTES PAYABLE-CURRENT232260 ACCTS.PAY OTHER SUBS234OOO A/PASSOC CO.GENERAL234180 AP ASSOC CO-|NTERCO-CORP234210 APASSOC CO-INTERCO-COURTYARD23429'I AP ASSOC CO-INTERCO CAPITAL236000 TAXESACCRUED-FEDERAL236300 OTHER TAXES PAYABLE. SUBS242960 OTHER CURRENT LIAB - SUBS242970 MISC LIAB-UPRIVER DAM/KAISER242980 MISC LIAB-SPOKANE RIVER REMED.242990 MISC LIAB-SPS OIL REMEDIATION.253500 UNEARNED REVENUE-SUBS283999 DFIT SUBSIDIARY Service Jurisdiction STATIND 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 Avista Staff_PR_002-Attachment A.xlsx Page 68 of 73 zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz ZZ zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT DEVELOPMENT COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER COURT YARD OFFICE CENTER STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SOUARE STEAM PLANT SQUARE STEAM PLANT SQUARE FERC Account Description OPERATING REVENUE - SUBS OPERATING EXPENSES - SUBS DEPRECIATION EXPENSE - SUBS TAXES OTHER THAN INCOME - OTHE TAXES OTHER THAN INCOME - SUBS FEDERAL INCOME TAXES DFIT EXPENSE DR HOUSING TAX CREDITS EXPENSES OF NONUTILITY OPERATI SUB EARN - STEAMPLANT SQUARE SUB EARN - COURTYARD OFFICE CE INTEREST AND DIVIDEND INCOME TAX-EXEMPT INTEREST INCOME INTEREST INCOME . INTERCO GAIN ON DISPOSITION OF PROPERT LOSS ON DISPOSITION OF PROPERT OTHER NON-OPER GAIN/LOSS ON VENTURE FUNDS GAIN/LOSS ON HOUSING PROJECTS DUES AND DONATIONS ADMIN & GEN SALARIES OFFICE SUPPLIES & EXPENSES OUTSIDE SERVICES EMPLOYED INJURIES & DAMAGES NON PB MISC GENERAL EXPENSE NON.UTILITY BUILDING NON-UTILITY LEASEHOLD IMPROVE NON-UTILITY FURNITURE & FIXTUR NON-UTILITY CWIP ACC DEPR NONUTILITY PROPERTY CASH - CYOC-SPS-LIH CUST ACCT REC-RETAIL SERVICE OTHER ACCT REC-OTHER MISC ACCTS REC ASSOC CO-AVISTA DVLP ACCTS REC ASSOC CO-CORP A/R ASSOC CO PREPAYMENTS-PREPAID LICENSE FE OTHER CURRENT ASSETS APIC - SUBS RETAINED EARNINGS NOTES PAYABLE - SUBS ACCTS-PAY OTHER SUBS A/P ASSOC CO-GENERAL AP ASSOC CO-INTERCO-CORP OTHER TAXES PAYABLE - SUBS ACCRUED EXPENSES OTHER CURRENT LIAB - SUBS OPERATING REVENUE - SUBS DEPRECIATION EXPENSE - SUBS EXPENSES OF NONUTILITY OPERATI INTEREST AND DIVIDEND INCOME INTEREST INCOME - INTERCO LOSS ON DISPOSITION OF PROPERT OTHER NON-OPER INTEREST EXPENSE - SUBS OTHER INTEREST EXP MISC GENERAL EXPENSE NON-UTILITY LAND NON-UTILITY BUILDING NON-UTILITY LEASEHOLD IMPROVE NON-UTILITY FURNITURE & FIXTUR NON-UTILIry CWIP ACC DEPR NONUTILITY PROPERTY INVESTMENT IN STEAM PLANT BREW FERC Account 400550 401 550 403500 408200 408s00 409000 41 01 00 41 1 500 417120 418241 418242 41 9000 419200 41 9s00 421100 421200 421300 421500 421550 426100 920000 921 000 923000 9251 00 930200 121110 121120 121140 121150 122000 131195 142100 143200 1461 50 146180 146230 1 651 50 174000 211100 21 6000 224000 232260 234000 234180 236300 242950 242960 400550 403500 417120 41 9000 41 9500 421200 421300 427000 431 1 00 930200 121100 121110 121120 121140 121150 122000 't23705 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 260 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 26'l 261 261 261 261 261 261 261 261 261 261 26'l 261 261 261 261 261 262 262 262 262 262 262 262 Avista Staff_PR_002-Attach ment A.xlsx Service Jurisdiction STATIND Page 69 of 73 zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz 72 zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz ZZ zz zz ZZ zz zz zz zz zz ZZ zz zz zz zz ZZ zz zz zz zz zz zz zz 72 zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz ZZ zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 262 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 264 ST DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Name STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT SOUARE STEAM PLANT SQUARE STEAM PLANT SQUARE STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB STEAM PLANT BREW PUB FERC Account 131195 142100 144100 1 46000 1 461 50 1 461 80 146220 146230 1 651 50 1 74000 211100 211200 21 6000 231 500 232100 232260 234000 234150 234180 242950 242960 400550 401 550 403s00 417120 418250 41 9000 41 9500 421200 427000 430200 431 1 00 930200 121120 121't30 121140 122000 131 195 142100 146000 146180 146230 156000 174000 211100 211200 2't6000 224000 224250 232100 232260 234000 234150 234180 242950 400550 401 550 403500 408500 417120 421100 421200 430200 431 1 00 FERC Account Description CASH - CYOC-SPS-LIH CUST ACCT REC-RETAIL SERVICE ALLOWANCE FOR DOUBTFUL ACCTS A/R ASSOC CO-GENERAL ACCTS REC ASSOC CO-AVISTA DVLP ACCTS REC ASSOC CO-CORP A/R ASSOC CO-STEAMPLANT A/R ASSOC CO PREPAYMENTS-PREPAID LICENSE FE OTHER CURRENT ASSETS APIC - SUBS NONCONTROLLING INTERESTS RETAINED EARNINGS SHORT-TERM BORROWINGS-SUBS ACCTS PAY-GENERAL ACCTS-PAY OTHER SUBS A/P ASSOC CO-GENERAL AP ASSOC CO-INTERCO-AVISTA DEV AP ASSOC CO-INTERCO-CORP ACCRUED EXPENSES OTHER CURRENT LIAB - SUBS OPERATING REVENUE - SUBS OPERATING EXPENSES - SUBS DEPRECIATION EXPENSE - SUBS EXPENSES OF NONUTILITY OPERATI SUB EARN - STEAM PLANT BREW PU INTEREST AND DIVIDEND INCOME INTEREST INCOME - INTERCO LOSS ON DISPOSITION OF PROPERT INTEREST EXPENSE - SUBS INT ON DEBT TO ASSOC CO OTHER INTEREST EXP MISC GENERAL EXPENSE NON-UTILITY LEASEHOLD IMPROVE NON-UTILITY MACHINERY & EQUIP NON-UTILITY FURNITURE & FIXTUR ACC DEPR NONUTILITY PROPERTY CASH - CYOC-SPS-LIH CUST ACCT REC.RETAIL SERVICE A/R ASSOC CO-GENERAL ACCTS REC ASSOC CO.CORP A/R ASSOC CO NON-UTILITY INVENTORY OTHER CURRENT ASSETS APIC - SUBS NONCONTROLLING INTERESTS RETAINED EARNINGS NOTES PAYABLE - SUBS OTHER LONG TERM LIAB ACCTS PAY-GENERAL ACCTS-PAY OTHER SUBS A/P ASSOC CO-GENERAL AP ASSOC CO-INTERCO-AVISTA DEV AP ASSOC CO-INTERCO-CORP ACCRUED EXPENSES OPERATING REVENUE - SUBS OPERATING EXPENSES - SUBS DEPRECIATION EXPENSE - SUBS TAXES OTHER THAN INCOME - SUBS EXPENSES OF NONUTILITY OPERATI GAIN ON DISPOSITION OF PROPERT LOSS ON DISPOSITION OF PROPERT INT ON DEBT TO ASSOC CO OTHER INTEREST EXP Service zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz ZZ zz ZZ ZZ zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz Jurisdiction zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz 72 zz zz zz zz zz zz zz zz zz zz 72 zz ZZ zz zz zz 72 zz zz ZZ ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz 72 ZZ 72 zz ATIN AViSta Staff_PR_002-Attach ment A. xlsx Page 70 of 73 Company Company Name264 STEAM PLANT BREW PUB 264 STEAM PLANT BREW PUB4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC4OO SALIX LNG INC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC 5OO AERC5OO AERC5OO AERC5OO AERC 5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC5OO AERC510 AELP510 AELP510 AELP510 AELP FERC Account FERC Account Description 92OOOO ADMIN & GEN SALARIES93O2OO MISC GENERAL EXPENSE124820 OTHER INVEST-NON AFFILIATED LT131160 CASH - CAPITAL145100 N/R ASSOC CO-CORP146000 A/RASSOC CO.GENERAL146290 A/R ASSOC CO.CAPITAL165110 PREPAYMENTS.MISC216000 RETAINED EARNINGS232100 ACCTS PAY-GENERAL 234OOO A/PASSOC CO-GENERAL234180 AP ASSOC CO-|NTERCO-CORP234291 AP ASSOC CO-INTERCO CAPITAL236000 TAXESACCRUED-FEDERAL 4OO5OO OPERATING REVENUE - SUBS4OO55O OPERATING REVENUE - SUBS 4O9OOO FEDERAL INCOME TAXES419OOO INTEREST AND DIVIDEND INCOME426400 POLITICS EXPEND92OOOO ADMIN & GEN SALARIES 923OOO OUTSIDE SERVICES EMPLOYED925100 INJURIES & DAMAGES NON PB93O2OO MISC GENERAL EXPENSE123510 INVESTMENT IN AELP123520 INVESTMENT IN AJTM123530 INVESTMENT IN SEC124100 OTHER INVESTMENT-MISCELLANEOUS131500 CASH -ALASKA143500 OTHER ACCT REC-MISCELLANEOUS146000 A/RASSOC CO.GENERAL,146180 ACCTS REC ASSOC CO-CORP146750 ACCTS RECASSOC CO-AEL&P146760 A/R ASSOC CO - AJTM146770 A/RASSOC CO - SEC181860 UNAMT DEBT EXPENSE-LT DEBT 186500 MISC DEFERRED DEBITS 2O1OOO COMMON STOCK ISSUED - NO PAR211100 AP|C - SUBS216000 RETAINED EARNINGS224700 NOTES PAYABLE-ALASKA232100 ACCTS PAY-GENERAL 234OOO A/PASSOC CO-GENERAL236000 TAXESACCRUED-FEDERAL236050 TAXES ACCRUED - STATE237200 INTEREST ACCRUED - OTHER LIABI242950 ACCRUED EXPENSES243100 CURR PORTION OF LONG TERM DEBT283999 DFIT SUBSIDIARY401550 OPERATING EXPENSES - SUBS4O35OO DEPRECIATION EXPENSE - SUBS4O85OO TAXES OTHER THAN INCOME. SUBS4O9OOO FEDERAL INCOME TAXES4O91OO STATE INCOME TAXES418510 SUB EARN -AELP418520 SUB EARN -AJTM418530 SUB EARN - SEC419OOO INTEREST AND DIVIDEND INCOME421400 MISC. NON-OP ALASKA431100 OTHER INTEREST EXP93O2OO MISC GENERAL EXPENSE101OOO PLANT IN SERVICE OWNED 1O12OO ALASKA- SNETTISHAM1O5OOO PLANT HELD FOR FUTURE USE 1O7OOO CONSTRUCTION WORK IN PROGRESS- Service zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz ZZ zz zz zz ZZ ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz Jurisdiction zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz 72. zz zz zz zz zz zz zz zz zz zz zz zz zz zz 72 zz zz zz zz zz ZZ zz ZZ zz zz zz zz zz zz zz zz ZZ zz zz ZZ zz zz zz ZZ zz zz zz zz ZZ zz zz zz STATIND DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Avista Staff_PR_002-Attachment A.xlsx Page 71 of 73 Company510 AELP510 AELP510 AELP510 AELP510 AELP 510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP510 AELP Company Name FERC Account FERC Account Description,IOSOOO ACCUMULATEDPROVISIONDEPRECIA121100 NON-UTILITY LAND124100 OTHER INVESTMENT.MISCELLANEOUS124300 OTHER INVEST.GOODWILL13.I1OO CASH-US BANK131500 CASH -ALASKA134600 AELP Escrow for lnterim lncrea135200 WORKING FUNDS-PETTY CASH136000 TEMPORARYCASHINVESTMENTS142100 CUST ACCT REC-RETAIL SERVICE143500 OTHERACCT REC-MISCELLANEOUS144100 ALLOWANCEFORDOUBTFULACCTS146000 A/R ASSOC CO-GENERAL146180 ACCTS RECASSOC CO-CORP146700 ACCTS REC ASSOC CO-AERC146750 ACCTS RECASSOC CO.AEL&P146760 A/RASSOCCO.AJTM146770 A/RASSOC CO - SEC151500 FUEL STOCK -ALASKA154100 PLANT MATERIALS & OPER SUPPLIE163000 STORES EXPENSE UNDISTRIBUTED165110 PREPAYMENTS.MISC171OOO INTEREST & DIVIDENDS RECEIVABL181860 UNAMT DEBT EXPENSE-LT DEBT181990 UNAMT DEBT EXP-ST DEBT182500 REGASSET-ALASKA186285 REG ASSET-AK COST OF POWER ADJ186500 MISC DEFERRED DEBITS190920 PLANT EXCESS DEFERRED GROSS UP 2O1OOO COMMON STOCK ISSUED - NO PAR211100 AP|C - SUBS215100 APPROPRIATED RETAINED EARNINGS216000 RETAINED EARNINGS221700 ALASKABONDS224700 NOTES PAYABLE-ALASKA225OOO UNAMORT PREMIUM227OOO OBLIG UNDER CAP LEASE-NON CURR229010 ACCUM PROV RATE REFUND - TAX R232100 ACCTS PAY-GENERAL234OOO A/PASSOC CO-GENERAL234180 AP ASSOC CO-INTERCO-CORP234700 AP ASSOC CO-INTERCO-AREC234770 APASSOC CO-INTERCO-SEC235100 CUSTOMER DEPOSITS236000 TAXESACCRUED-FEDERAL236050 TAXES ACCRUED - STATE236300 OTHER TAXES PAYABLE - SUBS237200 INTEREST ACCRUED - OTHER LIABI242950 ACCRUED EXPENSES243OOO OBLIGATION UNDER CAPITAL LEASE243100 CURR PORTION OF LONG TERM DEBT252OOO CUSTOMER ADVANCE ASSIGNED TO P253300 OTHER DEF CREDIT254900 REG LIAB. PLANT EXCESS DEFERR283999 DFIT SUBSIDIARY4O17OO O&M EXPENSE -ALASKA4O35OO DEPRECIATION EXPENSE - SUBS4O82OO TAXES OTHER THAN INCOME - OTHE4O9OOO FEDERAL INCOME TAXES4O91OO STATE INCOME TAXES411100 DFIT EXPENSE CR419OOO INTEREST AND DIVIDEND INCOME419100 AFUDC - EQUITY421400 MISC. NON-OP ALASKA Service Jurisdictionzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zz7Z ZZZZ ZZzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz zzzz 72zz zzzz zzzz zzzz zz Avista Staff_PR_002-Attachment A.xlsx STATIND Page 72 of 73 DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL Company Company Name FERC Account FERC Account Description431100 OTHER INTEREST EXP432OOO AFUDC - DEBT 44OOOO REVENUE RESIDENTIAL442200 REVENUE COMMERCIAL444OOO REVENUE ST/HWY LT445OOO OTHER GOVERNMENT SALES446000 UNBILLED REVENUE-ALASKA447500 SALE FOR RESALE -ALASKA449110 PROV FOR RATE REFUND - TAX REF456000 OTHER ELECTRIC REV-MISCELLANEO496,100 PROVISION FOR RATE REFUND547700 FUEL - ALASKA557160 OTHER RESOURCE COSTS557280 DEFERRED POWER SUPPLY EXPENSE93O2OO MISC GENERAL EXPENSE121130 NON-UTILITY MACHINERY & EQUIP122OOO ACC DEPR NONUTILITY PROPERTY131500 CASH -ALASKA143500 OTHERACCT REC-MISCELLANEOUS146180 ACCTS REC ASSOC CO-CORP146700 ACCTS REC ASSOC CO.AERC146750 ACCTS RECASSOC CO-AEL&P165110 PREPAYMENTS-MISC190990 DFIT LT SUBSIDIARY 2O1OOO COMMON STOCK ISSUED - NO PAR211100 APIC - SUBS216000 RETAINED EARNINGS232100 ACCTS PAY-GENERAL234OOO A/P ASSOC CO-GENERAL234750 AP ASSOC CO-INTERCO-AEL&P236000 TAXESACCRUED-FEDERAL236050 TAXES ACCRUED - STATE236300 OTHER TAXES PAYABLE - SUBS242950 ACCRUED EXPENSES283999 DFIT SUBSIDIARY4OO55O OPERATING REVENUE - SUBS401550 OPERATING EXPENSES - SUBS4O35OO DEPRECIATION EXPENSE - SUBS4O85OO TAXES OTHER THAN INCOME - SUBS 4O9OOO FEDERAL INCOME TAXES421400 MISC. NON-OP ALASKA131500 CASH -ALASKA 146180 ACCTS REC ASSOC CO-CORP146700 ACCTS RECASSOC CO-AERC146750 ACCTS RECASSOC CO-AEL&P 2O1OOO COMMON STOCK ISSUED - NO PAR211100 APIC - SUBS216000 RETAINED EARNINGS234700 AP ASSOC CO-INTERCO-AREC236000 TAXESACCRUED-FEDERAL242950 ACCRUED EXPENSES401550 OPERATING EXPENSES - SUBS 4O9OOO FEDERAL INCOME TAXES421400 MISC. NON-OP ALASKA Service Jurisdiction STATIND 510 510 510 510 510 s10 510 510 510 510 510 510 510 510 510 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 520 530 530 530 530 530 530 530 530 530 530 s30 530 530 AELP AELP AELP AELP AELP AELP AELP AELP AELP AELP AELP AELP AELP AELP AELP AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM AJTM SEC SEC SEC SEC SEC SEC sEc SEC SEC SEC SEC SEC SEC zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz ZZ zz zz zz zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz ZZ ZZ zz zz zz zz ZZ zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz zz ZZ zz zz zz zz zz zz zz ZZ zz ZZ zz zz ZZ zz zz ZZ ZZ zz ZZ zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz zz DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL DL AViSta Staff_PR_002-Attach ment A. xlsx Page 73 of 73 AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-003 DATE PREPARED: 0612012019WITNESS: Elizabeth Andrews RESPONDER: Debbie Deubel DEPARTMENT: Executive TELEPHONE: (s09) 49s-8638 REQUEST: Please provide a list of all external attomeys who performed services for the Company or who were paid by the Company for services during 2017 and 2018. Please list the amounts paid, accounts charged, and date of payment. Please also provide a brief summary of the services performed. If services were performed in support of a docketed federal/state court or regulatory action, please identify the case name, case number, and jurisdiction. For each expense, please illustrate how the charge was allocated to the Company's jurisdictions. RESPONSE: Please see Avista's response 003C, which contains TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and exempt from public view and is separately filed under IDAPA 31.01.01, Rule 067 and233,and Section 9-340D, Idaho Code. Please see Staff PR_003C Confidential Attachment A which includes the amounts paid, the FERC accounts charged, the month of payment and the service and jurisdiction charged for all legal expenses incurred by the Company during 2017 and 2018, excluding those charged to Non-Utility. Total external legal expenses for the twelve month period ended December 31,2017 and 2018 was $2,236,156 of which approximately $15,533 was directly charged to Idaho and$479,418 was allocated to Idaho Electric for a Total of $494,951. A brief description of the services performed for Avista in 2017 and 2018 is as follows: Baker Botts - Provided representation in connection with challenge of Washington Department of Ecology's Clean Air Rule, regulating emissions attributed to natural gas local distribution companies. o Avista Corporation et al. v. Department of Ecology, United States District Court for the Eastern District of Washington, Cause No. 2:2016-cv-00335. o Avista Corporation et al. v. Department of Ecology, Thurston County, Washington Superior Court Cause No. 16-2-03966-6; Washington Supreme Court Cause No. 95885-8. Cascadia Law Group - Provided counsel on general water rights and environmental issues. David L. Kramer. P.C. - Provided representation on general litigation. o R & G Excavating. Inc. v. Avista Corporation et al., Marion County, Oregon Circuit Court Cause No. 17CV41620. Davis Wrieht Tremaine LLP -Primary counsel to the Company with respect to commercial matters and transactions, miscellaneous commercial litigation, energy resources, IT, hydro relicensing, financing, trademark, and employment and employee benefits issues. Dorsey & Whitney. LLP - Provided counsel on employee benefit plans. Faegre Baker Daniels LLP - Provided counsel with respect to the Colstrip Operating Agreement. Fox Rothschild LLP - Provided counsel with respect to benefit planning. Garlington Lohn & Robinsol Provided counsel on Montana streambed and environmental issues, and litigation. Keller and Heckman. LLP - Provided counsel on FCC matters. KSB Litigation - Local counsel providing general litigation support on a variety of corporate matters, including claims and tribal matters. o Bergeson v. Avista Corporation, Stevens County, Washington Superior Court Cause No. 16-2-00145-7. Sierra Club et al. v. Talen Montana. LLC et al.. United States District Court for the District of Montana Billings Division, Cause No. CV l3-32-BLG-DLC-JCL. MEIC et al. v. MDEQ et al., Montana 16th Judicial District Court Cause No. DV 12-42. o North Idaho Water Rights Adjudication. Coeur d'Alene-Spokane fuver Basin, Fifth Judicial District of the State of Idaho for the County of Twin Falls, Cause No. 49576. Langley & Bromberg LLC - Provided counsel on joint use matters. Lee & Hayes. PLLC - Provided counsel on intellectual property issues. McHugh Bromley PLLC - Provided counsel on water rights litigation. o North Idaho Water Rights Adjudication. Coeur d'Alene-Spokane River Basin, Fifth Judicial District of the State of Idaho for the County of Twin Falls, Cause No. 49576. Mclane Law PLLC - Provided counsel on labor and employment matters and related litigation. o Brandy Weatherly & Jennifer Willis v. Avista Corporation, Spokane County, Washington Superior Court Cause No. l7-2-04715-0. o Brandon Beierle v. Avista Corporation, Spokane County, Washington Superior Court Cause No. l7-2-05055-0. Oeletree. Deakins. Nash. Smoak & Stewart. PC - Provided counsel on preparation of executive compensation portions of the annual proxy. Pachulski Stang Ziehl & Jones. LLP - Provided advice on bankruptcy matters relating to Colstrip. Paine Hamblen LLP - Local counsel providing general support on a variety of corporate matters. Page 2 of 4 o In re Vandervert Construction. Inc., Spokane County, Washington Superior Court Cause No. 18-2-00431-9. Perkins Coie LLP - Provided counsel on employment benefit plans and state and local clean energy mandates. Pillsbury Winthrop Shaw Pittman - Provided counsel on financing and SEC matters. Ramlow & Rudbach PLLP - Provided counsel on Montana water rights adjudication (multiple basins). Randall Danskin - Provided counsel on a variety of labor and employment issues and litigation. o United Fire Group v. Avista Corporation et al., Kootenai County, Idaho First Judicial District, Cause No. 28-18-9083. o Estate of Bemard Bakken v. Avista Corporation et al., United States District Court for the Eastern District of Washington, Cause No. 2:18-cv-00323. o Buddy Boy Farms, Inc. v. Avista Corporation,Spokane County, Washington a Superior Court Cause No. 18-2-04880-32. Spokane County v. Donald W. Hauschild et al.. Spokane County, Washington Superior Court Cause No. l8-2-00271-5. Spokane County v. Tracy McCrea et al., Spokane County, Washington Superior Court Cause No. 18-2-01560-4. Spokane County v. Robert Shawen, Spokane County, Washington Superior Court Cause No. l8-2-01557-4. Spokane County v. Harbinger Singh, Spokane County, Washington Superior Court Cause No. 18-2-01558-2. a a a a Rendell Rrqcher ef al V hero Onnfronfinc Cnm et ol Spokane County, Washington Superior Court Cause No. 17-2-01501-1. o Powell v. Powell, Kootenai County, Idaho First Judicial District, Cause No. 28-18-5573. o Safeco Insurance Co. v. Avista Corporation, Spokane County, Washington Superior Court Cause No. 16-2-02823-8. o State of Washingto.n v. Freya, Spokane County, Washington Superior Court Cause No. 16-2-01470-9. o Avista Corporation v. Darl West & Sons Construction, Kootenai County, Idaho First Judicial District, Cause No. CV-16-6944. o Avista v. Dover Bay, Bonner County, Idaho District Court Cause No. cv-2015-0001583. Regulatory Law Chambers - Professional services provided for the Western Export Group (wEG). Ritchie Manning LLP - Provided counsel on Montana Senate Bill #338. Sebris Busto James - Provided advice in connection with Department of Labor Apprenticeship standards. Page 3 of4 Stoel Rives - Counsel to the Company on FERC license matters, environmental issues, employee welfare benefit issues and water rights. Van Ness Feldman - FERC counsel providing representation on a variety of matters, including western power market issues, rulemakings, etc. Westlaw - Legal subscription for research. Page 4 of4 AVISTA CORPORATION RESPONSE TO REQUEST FOR TNFORMATTON JURISDICTION: CASE NO.: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-006 DATE PREPARED: 06/2212019WITNESS: Elizabeth Andrews RESPONDER: Heide Evans DEPARTMENT: Environmental TELEPHONE: (s09) 49s-4993 Please summarize all of the Company's environmental cleanup costs during2}l7 and 2018 Please show all account numbers and the amount booked to each sub account. RESPONSE: Please see Staff AR 006 Attachment A. REQUEST: : o FIoO)fi,o- xtJ)I PEq, EE(J(,u \ooo dld ul(oP(n moo$NorNo -qoqqA9'1CF(rlmotor(\NNt-lxcn\.ocnlf)lrlol,)wE 4.--( {qq.q* -rJ1or rnfnaooo-\ts H Hql$iOE (\ v{.6r\ frloOOOtnNlnJqulcqq-1nii(nHoiloNHN..lOl cDchcDNtLn!lorcoNootrororytnO) lr)r\tN'!.orN$r{HotN EqqES EEHEsoo'rn'oo'd Fl[nHrc|l\il Nant o)orBCC(rt'= oJ'E oJ oEgEPEclISHAHSEEoc.l5c.lgilo(1)EuJ.tsuJeL69*ststss!;;aHdsPPsF6=6=oo= o-oEEooooooo40000000-)zOOOOOON(,oooo00rnoroloOrororC'rN@@Frntrrrntrlo\@.{ E oJ->- 4'+ g (EF:P Z'=6*,n*EYE EEE =69Lu c .!PE€:!EPul=\z E,L)o+oPiil[nFl/)ONqo0.)rJ)=BBRE88N6 .E(o =EcoELoL'=cLU L IA i5 E (n lJ]oo@0,)o NN cri@ro Ol @toN NHoN .c(o =E! occo:6.9U>EEo; P6E 86:l O'roEr= Eo Hbl,-oCE(o=FZIs s l-flo uo E H8f trc!U)LO AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO.: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-007 DATE PREPARED: 0612212019WITNESS: Elizabeth Andrews RESPONDER: Paul Kimball DEPARTMENT: State & Federal Regulation TELEPHONE: (509) 495-4584 REQUEST: Please provide access to all employee newsletters issued in 2018 and2019. RESPONSE: The employee newsletter is the 'oe.view" which is emailed weekly to all employees. Please see StaflAR_007 Attachment A for a copy of the June 12, 2019 newsletter. Providing copies of all newsletters would be unduly burdensome. All prior newsletters are available on the Company's intranet. Staff will have digital access to these employee newsletters while onsite. Dear Jaime, please enjoy this week's e.view about key activities taking place in our company. This week's e.view header is courtesy of Mark Walters. The photo was taken downtown Spokane, overlooking the Spokane river. 2 Staff_PR_007 Attachment A Page 1 of 5 ;ffi ffiE ll.iriiiii ,i., -tLS n. .rt !: f'& Nt: ^ ffi!^ il1 'ffi e,viGw Vol 20, lssue 24 | June 12,2019 Natural Gas and Electric Safety Guide Check out the Natural Gas and Electric Safety Guide that was recently mailed to all of Avista's customers. lt highlights safety tips from how to recognize a gas leak to avoiding downed power lines. Q2 Employee Meetings to begin next week $et aside some time to attenei *ne cf the eight rneetings or join via Skyp* Beginning next week, employees will once again have an opportunity to hear updates about what's going on in our company and industry. *)lite 1 comment 3 Staff_PR_OO7 Attachment A Page 2 of 5 W ..&!:_il w ffiffi s ffi I ,W ,n d s p3 ffi # Clt-ixe lcomment Avista and Whitworth collaborate to improve employee giving programs We need volunteers for surveys and interviews dlt-it<e lcomment Hoopfest, Avista and the Master Scoreboard A call for volunteers 13 t-it<e ; comment Prevent slips, trips and falls June is National Safety Month Though they might seem harmless, slips, trips and falls are some of the most common hazards we face in the workplace. Follow these safety tips from the National Safety Council to help you and your coworkers avoid injuries. dlt-ixe;comment Share your favorite images with the Avista family *rtixe lComment 4 a&r:Ot'r&t3AFEiYt 1O'iJ'i saolg Staff_PR_007 Attachment A Page 3 of 5 ', r.i! i.: rrjir::::r4n::.r--rir, I '" ri l.:..:,i'l:r':i: $napshots of the Week llVords tVorth Repeating ttraus Don't forget to reverse park It could also get you a free coffee but it also rnight save a life by Office Safety Committee fl,life lComment Take the family to the Avista Summer Picnic Order your free tickets now llt-it<e ; cornment Slide Show: Rolling down the river Spokane River recreational opportunities dlt-ixe I comment Catch up on #sto-ries we published at [UK] #Community #CqmnunityHeroe$ h l.tp q : //t. co/cB fzk CVI\4 IM '12 hqqrp*eg.a ' r.epjy Whether performing major excavation or minor landscaping, protect yourself and others from underground utilities by,.. tlinkl 1B hg.urs*Ase . rqply 5 Stay connected Staff_PR_007 Attachment A Page 4 of 5 Order by Ju$ t2 View the $lide $how { H ? iu Print all articles I Send us your stories I Visit our website Corrections Section We are indeed a human-powered company. Thank you for calling errors to our attention. While it is always our aim to have a publication free from factual, spelling or grammatical errors, they sometimes happen. Thanks for your eagle eyes. You can report any corrections you happen upon to e.view editors Brandi Smith and Celena Mock. This email was sent to Jaime.Maiure@avistacom.com from Celena.mock@avistacorp.com Receive in Plain Text CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain confidential and/or privileged information and may be legally protected from disclosure. lf you are not the intended recipient of thi$ message or an agent of the intended recipient, or if this message has been addressed to you in error, please irnmediately alert the sender by reply email and then delete this message and any attachments. 6 Staff_PR_007 Attachment A Page 5 of 5 AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-009 DATE PREPARED WITNESS: RESPONDER: DEPARTMENT: TELEPHONE: 061t412019 Liz Andrews Jearure Pluth Regulatory Affairs (s}e) 4es-2204 REQUEST: Please provide an analysis of any sales of land and/or plant for the years 2017-2019 to date, if any. Please show gains, losses, and supporting documentation including accounting entries for removal of items from rate base. RESPONSE: Please see Staff PR_009-Attachment A. The attachment includes a summary of the property sold and a detailed listing of the journal entries posted to FERC Account Nos. 412100 and 421200. rl o FI OJo!(oo- Olr\O+oN NT\t-{ oC) rl Noo!n olOcnNrlrrO0OOOlLnosto(o+ Fr' (Yi rri crior\ro cn Orcnrn-irn f\@(.o(OOF{rr@sf(oo)rntn NN g tEah o IAo(J sl<tor\ottocoNOHtn<lstOOslO(\Nlnoo<fo]"a r$Hi ZN Or\(OO(oOOOo(oNo(ooooo(.of\(oOc!lnlnOqrgj.ijuicri6ir.'d(!:{l,)r'{st, u (\ tA (,8s9- Et gFc.qEcb:hoo. q Elu)oo,i:'6^-o5E o @u-c EE.-OEc --- o- c Itu,=qrEE.9EAJ PaG i.4E fro evi; F G = t;'= r * E (u 6 =aqE E g?.f *,r E E t i E H s- :eta:"5EE!5E;EtaE =gEsgpfre;$Es$ EE?E xqx< cc, E !(J(! IOtoOl> =(!-rC+r!9E(!= tn tt N N F- r\ r\ N r\ N 0o co co oll orr orrFl r-{ F.l r{ t-l Fl Fl rl r-l t-t t-l t-'l t-l FlooooooooooooooNNNNNC{NNNNNNC\TN luo o) oN -E=3= EntEoN8s6 <5s E trtr trT =oojoqqPao-o--o'o'fo O-F o o i.LLLLL; do-P o-o o ======Zo.o.oYoobRE EEo r=E ao,5f->\l?ro LLL'-6rLLLi Et,3 E- q *,i .9Ei i5i5€-e i i5i5 .qEcc-G-.0qqEooo.:3>X'AooqEE--FE?EEE --PE"EE=EEE=P"?bEE==EF !gE6sgsEEsEssEs ,^ (o (o oo r\ d r 6'm 6 o, fr . - ^lolii oo Ot (O (.o Fi cn O rn O F.r tn N O FrlNlO cn @ u1 f\ Ot sf m l.r) O Ln l.r) cn oO lolNl Enrr. ee,ii+H'i"*lUl AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JUzuSDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 TPUC Production Request Staff-O10 DATE PREPARED: 0611812019WITNESS: Elizabeth Andrews RESPONDER: Jeanne Pluth DEPARTMENT: Regulatory Affairs TELEPHONE: (s09) 49s-2204 REQUEST: Please provide details of any planned sales of land and/or plant for the remainder of 2019 through 2020. Please include within your response the estimated date of these sales and planned accounting treatment. RESPONSE: Actual sales through May 2019 were provided in Staf{_PR_009. We currently have no planned sales of land or property for the remainder of 20 I 9 and 2020. AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-I9-04 IPUC Production Request Staff-020 DATE PREPARED: 0611412019WITNESS: Elizabeth Andrews RESPONDER: Tracy Van Orden DEPARTMENT: Internal Audit TELEPHONE: (509) 495-4942 REQUEST: Please provide copies of all Audit Reports issued by the Company's intemal auditors for all audits completed during 2017-2019 to date. RESPONSE: Staf{_PR_02O Attachment A is a listing of our 2017 - 2019 intemal audit reports as of June 10, 2019. Providing copies of all the reports would be unduly burdensome. Staff will have digital access to these materials while onsite and/or the Company can provide copies of specific reports identified by Staff. Avista Corp. lnternal Audit Reports 20L7 Advanced Metering lnfrastructure (AMl) Washington Prudence Review AEL&P lncentive Plan Audit Avista Corp. Credit Union Cybersecurity Maturity Assessment Avista Corp. Credit Union lnformation Security Controls Audit Avista Corp. lncentive Plan Review Avista Decision Support System (ADSS) lmplementation Review Certificate Lifecycle Management Review Colstrip Fuel Supply and Transportation Audit Colstrip Power Plant Operations Audit Debt lssuance and Reacquisition Costs Audit - Regulatory Requirement Dependent Verification Process Review Employee and Board of Director Expense Report Audit FiServ Data Conversion Review FiServ lmplementation Review GlobalScape Audit Follow-Up lnterest Rate Risk Management Review Local TT 901L0 Healthcare Premium True-up Review MetalFX Review Meter Data Management (MDM) Data Conversion Review Meter Data Management (MDM) lmplementation Review MongoDB Risks Price Reporting Audit Secure Command and Control lnfrastructure (SCCI) Review Security Program Assurance Review 2018 Accelerated Equity Holding Review Advanced Metering lnfrastructure (AMl) Prudence Review AEL&P lncentive Plan Audit Avista Corp. Credit Union Cybersecurity Maturity Assessment Avista Corp. Credit Union lnformation Security Controls Audit Avista Corp. lncentive Plan Review Clarity Forecasting Review Colstrip Fuel Supply and Transportation Audit Debt lssuance and Reacquisition Costs Audit - Regulatory Requirement Deloitte Breach Risk Assessment Audit Enterprise Content Management - Accounts Payable Review Enterprise Patching Review Fraud Monitoring Analytics GlobalScape Audit Follow-Up Line Extension Allowance Program (LEAP) Review Staff_PR_020 Attachment A Pagel ol2 LocalTT 90/LO Healthcare Premium True-Up Review Mobile Payment Review Price Reporting Audit Secure Command and Control lnfrastructure (SCCI) Follow-up Review Security Program Review Steamplant Kitchen and Brewery Review 20L9 Advanced Metering lnfrastructure (AMl) Prudence Review Alation Audit Avista Corp. lncentive Plan Review Debt lssuance and Reacquisition Costs Review - Regulatory Requirement Enterprise Content Management - Accounts Payable Follow-Up LocalTT 90/10 Healthcare Premium True-Up Review Price Reporting Audit Staff_PR_o2o Attachment A Page 2 ol 2 AVISTA CORPORATION RESPONSE TO REQUEST FOR TNFORMATTON JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-021 DATE PREPARED WITNESS: RESPONDER: DEPARTMENT: TELEPHONE: 0612012019 Mark Thies Adam Munson Finance (s09) 49s-247t REQUEST: Please provide a copy of each adjusting joumal entry proposed by the Company's independent auditors in the two most recent audits of the Company. Please include within your response the documentation supporting these adjustments, and the documentation supporting any items that the Company decided not to adjust that are not reflected in the Company's financial records and/or financial statements. RESPONSE: There were no adjusting entries proposed. Please see StaflPR_02I Attachment A and B for the "passed upon" adjustments. Appendlx A Summary of Misstatemehts for tfie Year Ended Decenrber 31, 1018 Detcrlrtlon (ses r.cornprnylflg legsnd tor Appondlx A,Asrets Doblt (Crcdlr, ln t000s Lt.bllgos Equlty I'let lncoms ilrSSIIfEflEilIS - Uncorfictod rt pflriod eod A. lncomE Tax Provlslon . Sdc(on 1t2{ml Llmil{lioni lnerc tax erpenso Accounts payable rOTAI CURRE$T FERIOO iiISSTATEMENTS . IRON CURTAIN APPNOACII $ I,290t (r,2s0) l___________._ _6___f "2eo)_ -5-__$r,290 ifrssftfEi{tr rIS - Can]ec'Ed at Wrtod,tfid B, Contrrctor Brnkauplcy Prym*nB OthBr e{pensc (income} - nel Cumul$lvc lncomo fax lmpsct l'16.5%l lnc.ffc tff Gxp€nsc TO?AL CURRENT PERIOD HISSIATEIT||EiIIS . ROLLOVER APPROACH $ i (1,{4?) 238 Staff_PR_021 Attachment B Page 1 of 1 -3---66. AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-022 DATE PREPARED WITNESS: RESPONDER: DEPARTMENT: TELEPHONE: 06120t2019 Mark Thies Adam Munson Finance (s09) 49s-2471 REQUEST: Please provide access to the workpapers of the Company's independent extemal auditors for 2017 and 2018. RESPONSE: The Company will work with IPUC Staff regarding a date and time (to be determined) to provide on-site access to the Company's independent external auditor workpapers (Deloitte) for the periods 2017 and 2018. Please note, the estimated charge to Avista by Deloitte for the first day of these services is approximately $1 1,000 ($7,500 for set-up and $3,500 per day for staffing on site). Each additional day would be an incremental $3,500 cost. AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-024 DATE PREPARED: 0612012019WITNESS: Mark Thies RESPONDER: Adam Munson DEPARTMENT: Finance TELEPHONE: (509) 495-2471 REQUEST: Please provide a schedule of prepaid items for 2018 and 2019 to date showing amounts posted, vendor names, explanations, and accounts to which these items were booked. Please include within your response any significant changes to prepaid items occurring, or planned to occur in 2019 and2020. RESPONSE: Please note that the attached document contains TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and are separately filed under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D,Idaho Code. Please see Staff PR 024C Confidential Attachment A. AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: IDAHO CASE NO.: AVU-E-I9-04 REQUESTER: IPUCTYPE: Production Request REQUESTNO.: Staff - 031 DATE PREPARED: 0612012019WITNESS: Scott Morris/Mark Thies RESPONDER: Paul Kimball DEPARTMENT: State & Federal Regulation TELEPHONE: (509) 495-4584 REQUEST: Please provide access to the Board of Directors' meeting minutes for each meeting in2017-2019 to date. RESPONSE: Staff will have digital access to these materials while onsite. The requested information is confidential and would be unduly burdensome to provide. AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO.: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff - 032 DATE PREPARED: 06/2012019WITNESS: Scott Morris/Mark Thies RESPONDER: Paul Kimball DEPARTMENT: State & Federal Regulation TELEPHONE: (509) 495-4584 REQUEST Please provide copies of the Board of Directors' materials distributed for/at meetings from 2017-2019 to date. Please also include the same for the Compensation Committee. RESPONSE: Staff will have digital access to these materials while onsite. The requested information is confidential and would be unduly burdensome to provide. AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-034 DATE PREPARED: 0611412019WITNESS: Liz Andrews RESPONDER: Jeanne Pluth DEPARTMENT: Regulatory Affairs TELEPHONE: (s09) 49s-2204 REQUEST: Please provide the fixed costs associated with the use of the Company-owned aircraft, such as pilot salaries, hangar fees, etc. Please provide the total dollar amount posted each year for 2016-2018 at the system level, the account(s) posted, and how those costs were allocated or assigned to the Idaho electric and gas operations. RESPONSE: Prior to March 2018, Avista leased the Company plane. In March 2018, Avista exercised the end of term purchase option as provided in the lease, effectively purchasing the plane. Prior to the purchase of the plane, the Company recorded the fixed costs (i.e. plane lease payments, pilot salaries and benefits, hangar lease, etc.) in various A&G accounts (FERC Accounts 920-931) and allocated the costs to Idaho using allocation factors for those accountsl. The variable costs (i.e. landing fees, fuel, plane parts, etc.) were recorded in a pooling account (FERC Account 184100), which in turn were assigned to Company projects (including capital, O&M and non-utility) based on the purpose of each flight and applying an average mileage rate to the distance of each flight. After the plane was purchased in early 2078, the Company records all costs (excluding the cost of the hangar, which is discussed further below) in the pooling account, including the depreciation expense on the plane. Therefore all plane costs are assigned to the project based on the purpose of the flights (no longer just the variable costs). Since the fixed and variable costs are recorded differently between 2016 and2018, this response provides data for all fixed and variable costs of operating the Company plane. A summary of the costs on a system basis, Idaho electric basis and Idaho natural gas basis follows: Costs Allocated from PoolingAccount (FERC 184100) Staff_PR_034-Attachment Abased on Mileage Costs Not Allocated Using Pooling Account (Fixed Costs Priorto March 2018) Staff_PR_034-Attachment B Costs Recorded in Pool Not Allocated Using Mileage Staff_PR_034-Attachment C Depreciation on Hangar (Not lncluded in Pooling Account) Staff_PR_034-Attachment D Rate Base Staff_PR_034-AttachmentD $ 2016 s 701,s10 s r,417,784 (63,s43) 2017 L,022,727 (33,900) 2018 t,025,299 2t0,923 299,618 0,315 42,349 s 2,0ss,7s1 s1,839,142 $ 1,s78,189 s s 4,200,770 I As described below, the Company first transferred a portion of the fixed costs from above the line to below the line for the flights that were used for non-utility business. Only the amount left in O&M was allocated to service and jurisdiction. Svstem lD Electric s s 2017 Rate Base Staff_PR_034-Attachment D 20L6 2018 $ 5 s 108,555Sro Costs (7,s701 46,524 65,994 355,210 (14,381) Costs Allocated from Pooling Account (FERC 184100) based on Mileage Staff_PR_034-AttachmentA S Staff_PR_034-Attachment B Staff_PR_034-Attachment C StafLPR_034-Attachment D Depreciation on Hangar (Not lncluded in Pooling Account) Not Allocated Using Pooling Account (Fixed Prior to March 2018) Recorded in Pool Not Allocated Using Mileage Costs Costs lD Natural Gas Costs Allocated from Pooling Account (FERC 184100) based on Mileage Costs Not Allocated Using Pooling Account (Fixed Costs Prior to March 2018) Costs Recorded in Pool Not Allocated Using Mileage Depreciation on Hangar (Not lncluded in Pooling Account) 2015 2017 staff_PR_034-AttachmentA s 41,680 s S+,OZS s Staff_PR_034-Attachment B 93,074 59,898 Staff_PR_034-Attachment C (3,768) (1,985) Rate Base 2018 5Staff_PR_034-Attachment D S Staff_PR_034-Attachment D S rio,gs6'S giseiS 67^sss 5 247,286 During 2018, Avista was notified the leased hangar would no longer be available to the Company after 2018. Therefore, the Company constructed a hangar that was in service in December 2018. The depreciation of the hangar was not assigned to be recorded in the plane pooling account, but instead recorded in depreciation expense and allocated using company allocation methods. Prior to the purchase of the plane, the only costs assigned to Company projects (including capital, O&M and non-utility) were the variable costs. For the flights that were used for non-utility business, the Company separately re-allocated fixed costs to non-utility accounts for those flights. When the Company purchased the plane and began recording all costs in the pool, this re-allocation of fixed costs for non-utility flights was determined to be unnecessary. However, this overlooked the costs associated with owning the plane and hangar (i.e. return on rate base). The Company believes it is appropriate to allocate the estimated revenue requirement associated with owning the plane and hangar to non-utility for the non-utility flights. For this rate case, the Company estimates the amount to remove from Idaho electric service to be $24,250. 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G, Eo rh ar1 G oF Olc!ol O'l<fo) F{ <tt L(oLNNlr)(.o Fi rlLn-O) ri {.r} rlsf@oLnN6i 1r> f\(o@slooo f\ f\Orr)I,NLn Cn {/} oF{o-N o- HE NF{ xta xo c OJ E (J(o Ist(no Go(I, (, rL'= (!<(, P o E vt5 E oL(o tll E fIcoz cq) E(u L)ooE OJ5Eo o&. coz LL(oP^(DP3e.p6U<roIJ- coz Oi/)OOco\-c(o(J<So- o- ornN+N<.D \oo\lnN o.s8L -83lrlo AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: CASE NO: REQUESTER: TYPE: REQUEST NO.: IDAHO AVU-E-19-04 IPUC Production Request Staff-035 DATE PREPARED: 0611012019WITNESS: Liz Andrews RESPONDER: Jeanne Pluth DEPARTMENT: Regulatory Affairs TELEPHONE: (509) 495-2204 REQUEST: Please provide the variable costs associated with the use of the Company-owned aircraft. Please provide dollar amount posted in each year 2016-2018, at the system level, the account(s) posted, and how those costs were allocated or assigned to the Idaho electric and gas operations. RESPONSE: Please see Company's response to StaflPR_034 for detail of all plane costs.