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Home My WebLink About20080603AVU to Staff 1-4, 10, 12-19 etc.pdfAvista Corp. 1411 East Mission P.O. Box 3727 Spokane. Washington 99220-0500 Telephone 509-489-0500 Toll Free 800-727-9170 1\/ 0 ~~rV'STJl. Corp. 2mlf JU1'ù - 39: 33 June 2,2008 Idaho Public Utilities Commission 472 W. Washington St. Boise, ID 83720-0074 Attn: Scott Woodbury Deputy Attorney General Re: Production Request of the Commission Staff in Case Nos. A VU-E-08-01 and A VU-G-08-01 Dear Mr. Woodbur, Enclosed are an original and three copies of Avista's responses to IPUC Staffs production requests in the above referenced docket. Included in this mailng are Avista's responses to production requests 001 through 004, 010, 012-019, 024, 029-031, 062 and 067. The electronic versions of the responses were emailed on 6/02/08 and are also being provided in electronic format on the CDs included in this mailing. ' Also included is Avista's CONFIDENTIAL response to PR-017 and PR-024. Those responses contain TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and are separately filed under IDAP A 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the Protective Agreement between Avista and IPUC Staff dated March 13, 2008. They are being provided under a sealed separate envelop, marked CONFIDENTIA. If there are any questions regarding the enclosed information, please contact me at (509) 495- 8620 or via e-mail at pat. ehrbar(Ðavistacorp. com Sincerely,Q~~ Patrck Ehrbar Regulatory Analyst Enclosures . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO A VU-E-08-01 / A VU-G-08-01 IPUC Production Request Staff-001 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: OS/28/08 Elizabeth Andrews Patrck Ehrbar State & Federal Reg. (509) 495-8620 Please provide a copy of all data requests received and the corresponding responses associated with the Company's curent general rate case docket before the Washington Utilities and Transportation Commission. RESPONSE: Due to the voluminous natue of ths request, and with agreement from IPUC staff, copies of all data requests corresponding with the Company's current Washington general rate case were made available to IPUC Staff during their site visit durng the week of May 16 through 20. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO AVU-E-08-01 / AVU-G-08-01 IPUC Production Request Staff-002 DATE PREPARD:WISS: RESPONDER: DEPARTMNT: TELEPHONE: OS/28/08 Elizabeth Andrews Craig Berolf State & Federal Reg. (509) 495-4124 Please provide copies of the monthy tral balances from Januar 2004 though the most curent month available. Please provide the monthly tral balances for 2008 though April and for each month in 2008 as they become available. RESPONSE: Copies of the requested information were made available to IPUC Staff during their site visit durig the week of May 16 though 20. Updates for 2008 will be provided as they become available. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-003 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: Please provide a copy of the Company Char of Accounts. RESPONSE: OS/27/08 Elizabeth Andrews Craig Bertholf State & Federal Regulation (509) 495-4124 Please fid attached A vista's Char of Accounts as of 12/31/07. An electronic copy of the Char of Accounts is being provided in Excel format as StafCPR _ 003-Attachment A.xls. .101000 101030 101050 101100 105000 107000 107010 107020 107030 107040 107050 107060 108000 108030 108050 111000 111100 114000 115000 121000 122000 123000 123010 123100 123120 124350 124600 124610 124680 124810 124900 124930 128150 128250 128300 131100 131110 131120 131140 131200 134100 134150 135100 135400 . . Chart Of Accounts December 31, 2007 PLANT IN SERVICE OWND KFGS DISALLOWED PLANT/PLANT RETUR BOULDER PAR (BPK) DISALLOWED PLANT PLANT IN SERVICE LEASED PLANT HELD FOR FUTUR USE CONSTRUCTION WORK IN PROGRESS-CWI CONSTRUCTION OVERHAD A&G CONSTRUCTION OVERHAD PRODUCTION CONSTRUCTION OVERHEAD TRASMISSION CONSTRUCTION OVERHEAD DISTRIUTION CONSTRUCTION OVERHEAD NORTH GAS CONSTRUCTION OVERHEAD SOUTH GAS ACCUMATED PROVISION DEPRECIATION ACC AMT KFGS DISALLOWED PLNT/RTU ACC AMT BPK DISALLOWED PLANT ACC PROVISION AMT OF UTILITY PLANT ACC AMT COLSTRI AFUDC COMMON PLANT PLANT ACQUISITION ADmSTMENT ACC PROV AM OF PLT ACQUISITION ADJ NONUTILITY PROPERTY ACC DEPR NONUTILITY PROPERTY INSTMENT IN SPOKAE ENERGY INVESTMENT IN AVISTA CAPITAL II EQUITY INSTMENT IN SUBSIDIAS STOCK INSTMENT IN SUBSIDIAS OTHER INEST- WZN LOANS SANPOINT OTHER INEST-EXEC DEFERR CASH VAL INTANGffLES - GOODWIL & OTHER OTHER INESTMENT-WZN LOANS OREGON OTHER INST-LUCAS NOTES REC OTHER INST-WNP3 EXCHAGE POWER OTHER INEST-AMT WNP3 EXCHAGE SPECIA FUNDS-CS2 GE LTSA ADVANCES SPECIA FUS-EXEC DEF COMP TRUST SPECIA FUNDS- TRASMSN SRVC REQUEST CASH-A VISTA RECEIVABLES CASH- WELLS FARGO CASH-PAYROLL CASH-WORKRS COMPENSATION CASH-CLEARG SPECIA DEPOSITS-INTEREST RATE SWAP OTHER SPECIA DEPOSITS-ENERGY RES WORKG FUNDS-EMPLOYEE WORKG FUND-REAL ESTATE DEPT Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment A.xIs lof16 .135430 135440 135450 135600 135630 136000 136050 136200 136510 142100 142150 142200 142500 142510 142600 142610 142900 143020 143050 143200 143210 143390 143500 143550 143900 144000 144030 144140 144200 144600 144610 144700 144990 145000 146000 146300 146320 151120 151210 154100 154300 154400 154500 154550 . . Chart Of Accounts December 31, 2007 WORKG FUD-FLEET MAAGEMENT WORKG FUN-KETTLE FALLS WORKG FUN-NOXON WORKG FUND-CS2 WORKG FUND-COLSTRI TEMPORAY CASH INSTMETS TEMP CASH INVEST-MAGIN CALL TAX-EXEMPT MONEY MAT - TEMP CASH TEMP CASH INST-TRAMSN SRV RQST CUST ACCT REC-RETAI SERVICE CUST ACCT REC-CT FUL SALES CUST ACCT REC-CUSTOMER CONTRACTS CUST ACCT REC-UNBILLED REV ELEC CUST ACCT REC-UNBILLED REV GAS CUST ACCT REC-RESALE GAS CUST ACCT REC-RESALE ELECTRIC CUST ACCT REC-RECEIV ABLE SALE GST OTHER ACCT REC-RETIRE DEDUCTIONS OTHER ACCT REC-OTHER MISC OTHER ACCT REC-POWER TRASACTIONS OTHER ACCT REC- WIMIGTON TRUST OTHER ACCT REC-MISCELLANEOUS OTHER ACCT REC-DAMGE CLAIS OTHER ACCT REC-CIAC CR INST FOR EXPIRD DEVEL ACC GL ADmSTMENT RETAIL WRTEOFFS ACC PRY UNCOLL NET OF ACTUAL-DAMGE ACC PROV UNCOLL NET OF ACTUALS-MISC ACCUMATED RETAI WRTE-OFFS ACCUMATED RETAI REINSTATEMETS ACC PROV FOR UNCOLLECTffLES-RESALE ACCUMATED RETAIL RECOVERIS ACC PROV FOR UNCOLLECTIBLES-RETAIL NOTES REC ASSOC CO-A VISTA CAPITAL AI ASSOC CO-GENERA AI ASSOC CO-ADVANTAGE IQ ACCTS REC ASSOC CO-AVISTA ENERGY FUEL STOCK COAL-COLSTRI FUEL STOCK HOG FUEL-KFGS PLANT MATERIS & OPER SUPPLIES PLANT MAT & OPER SUP-COYOTE SPRIGS 2 PLANT MAT & OPER SUP-COLSTRI SUPPLY CHA RECEIVING INENTORY SUPPLY CHAIN AVERAGE COST VARCE Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment A.xIs 2of16 .154560 163000 163200 164100 164105 164110 165100 165150 165170 165180 165200 165210 165230 165250 165260 165270 165320 165340 165350 165360 165370 165380 165390 165545 165550 172500 172510 174050 174500 175740 175750 181330 181750 181860 181870 181880 181950 181960 181990 182300 182301 182305 182310 182320 . . Chart Of Accounts December 31, 2007 SUPPLY CHA INOICE PRICE VARCE STORES EXPENSE UNDISTRIUTED STORES EXPENSE-SUPPLY CHAIN INNTORY ADJ GAS STORED UNDERGND-408A VA-JP GAS STORED UNDERGND-403NWL-JP GAS STORED UNDERGND-MIST STORAGE PREPAYMENTS-PREPAID INSURACE PREPAYMNTS-PREP AI LICENSE FEES PREPAYMNTS-COLUMIA GRI PREPAYMNTS-CUSTOMER BILLING SUPPLIES PREPAYMTS-POSTAGE METERS PREPA YMNTS-RATHDRM MU DVLPMT PREPAYMNTS-MOSCOW OFFICE SALE COLSTRI PREPAID ASSET PREPAYMNTS-SPOKAE TRIE PREPAYMNTS-POTLATCH REC GAS IMALANCE-A VISTA LDC GAS IMALANCE-COYOTE SPRIGS 2 GAS IMALANCE-RATHDRUM GAS IMALANCE-NORTHEAST CT GAS IMALCE-BOULDER PAR GAS IMBALANCE-KETTLE FALLS CT GAS IMALANCE-KETTLE FALLS GS PREP A YMNTS-JP EXPANSION PROJECT PREP A YMNTS- WIMIGTON TRUST RENTS RECEIVABLE-MISCELLANEOUS RENTS RECEIVABLE-ACCRUED ASSET HELD FOR SALE - NON UTILITY MISC ASSETS-NONMONETARY PWR EXCHNGE DERIATIV INSTR ASSET -ST MTM DERIATIV INSTR ASSET-LT MTM UNAMT DEBT EXP-PCB INSURACE PREMIS UNAM DEBT EXPENSE- TOPRS UNAM DEBT EXPENSE-LT DEBT UNAMT DEBT EXP-LT DEBT 9.75 NOTES CONVRTffLE DEBT STRATEGY UNAMT DEBT EXP-DEBT STRATEGIES UNAM DEBT EXP-RATHDRUM 2005 UNAMT DEBT EXP-CONVERTIBLE DEBT REGULATORY ASSET FAS 1 06 GUARTEED RESIDUAL VALUE - AILANE REG ASSET POST RET LIA REGULATORY ASSET FASI09 UTILITY PLANT REGULATORY ASSET FAS109 WNP3 Case Nos. AVU-E-08-01 AVU-G-08-01 Staff PR 003-Attchment AxIs 30f16 .182328 182330 182340 182345 182346 182350 182370 182372 182374 182376 182383 182384 182385 182386 183000 184054 184055 184057 184100 184200 184250 184260 184270 184500 184999 186000 186010 186020 186060 186100 186200 186205 186280 186328 186350 186360 186400 186410 186460 186700 186710 186800 186820 186870 . . Chart Of Accounts December 31, 2007 REG ASSET - DECOUPLING SURCHARGE REGULATORY ASSET AM REGULATORY ASSET RTO DEPOSIT - ID REGULATORY ASSET BPA RESIDENTIA EXCHANGE REGULATORY ASSET BPA RESIDENTIA EXCHANGE INTEREST REGULATORY ASSET ERM APPROVED FOR RECOVERY REGULATORY ASSET NEW GEN INSTALL COSTS REGULATORY ASSETWARTSILA UNITS MTMSTREGULATORY ASSET REGULATORY ASSET FAS 143 ASSET RETIRMENT OBLIGATION REGULATORY ASSET WORKRS COMP CS2LEVRET REGULATORY ASSET ID PCA DEFERR 1 REGULATORY ASSET ID PCA DEFERR 2 PRELIMARY SURVEY AN INSTIGATION CLEARG ACCT -CORP ACCT CLEARG ACCT-RESOURCE ACCT CLEARG ACCT-ENERGY DLIVRY ACCT TRASPORTATION EXPENSES CLEARG PAYROLL CLEARG SMAL TOOLS EXPENSE CLEARG PAYROLL BENEFITS CLEARG PAYROLL TAXS CLEARG CLAR FORK RELICENSE EXPENSE CLAR FORK RELICENSE EXPENSE CLEARG MISC NON WO SUSPENSE ACCOUNTS REGULATORY ASSET ERM YTD COMPAN BAND REGULATORY ASSET ERM YTD CONTRA ACCOUNT UNAMORTIZED ACCTS REC SALE EXPENSE REGULATORY ASSET AFUDC ALLOWED ON COLSTRI COMMON FACILITIES VAROUS SUSPENSE WORKORDERS PLANT ALLOC OF CLEARG JOURALS REGULATORY ASSET ERM DEFERRD CURNT YEAR REG ASSET-DECOUPLING DEFERRD REV REGULATORY ASSET RTO DEPOSITS REGULATORY ASSET-MT LEASE PAYMNTS MISC DEFERRD DEBITS TREASURY SUSPENSE MISC DEFERRD DEBITS NSF SUSPENSE MISC DEFERRD DEBITS TREASURY SUSPENSE REGULATORY ASSET CONSERVATION PROGRA PROJECTS REGULATORY ASSET CONSERVATION PROGRA PROJECTS REGULTORY ASSET NEZ PERCE SETTLEMENT CLAR FORK RELICENSING -- ID MISC DEFERRD DEBIT CENTRAIA MIE ENVIROMETAL BALANCE Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 4of16 .186890 186900 186910 189860 190000 190040 190060 190070 190090 190110 190120 190130 190140 190150 190151 190155 190160 190170 190180 190200 190220 190230 190240 190250 190260 190300 190310 190420 190500 190510 190540 190610 190615 190740 190810 190820 190830 190850 190880 191000 191005 191010 191711 191720 . . Chart Of Accounts December 31, 2007 CLAR FORK RELICENSING- MT MISC DEFERRD DEBITS CAE SUSPENSE MISC DEFERRD DEBIT CSS UNPOSTABLE CASH SUSPENSE UNAMT LOSS-REACQ DEBT ADFIT MISC- T AX TRUE-UP ADFIT IPUC DISALLOWED PLANT ADFIT DRY CREEK DPITSERP DFIT STOCK OPTIONS ACCELERATION ADFIT CENTRAIA GAI DFIT NONMONETARY POWER EXPENSE DFIT BPA C&RD RECEIPTS DPIT DSM TARF RIER ADPIT FAS87 UNFUDED PENSION DFIT SFAS 158 DPIT OFFICER LIFE INSURCE DFIT UNBILLED REVENU ADD-ONS DFIT INTEREST RATE SWAP ADFIT FASI09 ITC ADFITINJUY AND DAMGE ADFIT NEZ PERCE ADFIT NE TANK SPILL ADFIT W ARTSILA UNITS ADPIT OREGON SB 408 ADFIT- LM 2500 NONUTILITY ADFIT SHAWNEE ELECTRIC ADFIT DOLLAR ROAD REMEDIATION ADFIT KF RESERVE DFIT ON EQUITY STOCK COMP DFIT ON LIAILITY STOCK COMP ADFIT-AVA HOLDING CO FORMTION ADPIT CIAC DISTRIUTION ADSIT CIAC DISTRIUTION ADFIT - MTERI ATIV ADFIT BAD DEBT RESERVE & WRTE OFF ACTIVITY ADFIT DEFERRD COMPENSATION ADPIT PAID TIM OFF ADFIT GAI GENERA OFFICE BLDG ADFIT - FIN 48 NON-PLANT RECOVERABLE GAS COSTS AMORTIZD PRIOR PERIOD UNRECOV PGA DEFERRD CUR UNCOV PGA DEFERRD DEFERRD GAS COSTS-GLENDALE SYSTEM INTERVENOR CITIZEN UTILITY BOAR Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment A.xIs 50f16 .191890 191899 191900 191901 191902 191903 191904 191905 191906 201000 214000 214040 214050 215100 216000 216100 216150 219000 219100 221160 221300 221330 221340 221350 221360 221370 221390 221400 221410 221420 221430 223010 223300 223320 224640 224650 225000 226000 227000 228200 228210 228300 228301 228310 . . Chart Of Accounts December 31, 2007 DEFERRD GAS COSTS-MAGIN REDUCTION OR PGA 4% COMMODITY ORDEF 10/04 OR DEFERR 1011/05 - 9/30/06 OR PGA 8.88% DEMAD OR PGA 0% COMMODITY OR PGA 0% DEMAD OR PGA COMMODITY DEFERR 11/2007 OR PGA DEMA DEFERR 11/2007 COMMON STOCK ISSUED - NO PAR CAP STOCK EXP - COMMON PUBLIC ISSUE TAX BENEFIT - OPTIONS EXERCISED STOCK COMP INCENTIVE ACCRUAL APPROPRITED RETAINED EARINGS RETAINED EARINGS UNAPPROPRITED UNDIST SUB EARINGS CORP SUBSIDIAY ACTIVTY OCI INT RATE SWAP/PENSION AOCI - SFAS 158 KETTLE FALLS P C REV BONDS DUE 14 FMBS - SECURED MTNS - SERIS C FMBS - SECURD MTNS - SERIS A FMBS - SECURD MTS - SERIS B COLSTRI 1999A PCBS DUE 2032 COLSTRI 1999B PCBS DUE 2034 FMS - 6.125% DUE 09-01-2013 BONDS FMBS - 6.25% DUE 12-01-35 SWAP on FMBS DUE 12-01-35 FMBS - 5.70% DUE 07-01-2037 SWAP on FMBS DUE 07-01-2037 ADVANCE ASSOCIATED-A VISTA CAPITAL II ADVANCE ASSOCIATED-ADVANTAGE ADVANCE ASSOCIATED-ENERGY NOTES PAY-CORP. NOTES NOTES PAY-CORP. NOTES UNAMORT PREM - 6.25% FMB DUE 2035 UNAMORT DSCNT-PCB KF 4.1 DUE 2014 OBLIG UNDER CAP LEASE-NON CURNT ACCUM PROV FOR INmRY & DAMGES PA YMNT/RFUND INJUY & DAMGE ACCUM PROV FASI06 POST RET MED WAI RETIRE MED UNFUED OTHR DEF CR-SERP Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 6of16 .228311 228320 228321 228330 228331 228340 228350 228351 228399 228410 230000 231000 232100 232110 232120 232130 232140 232160 232170 232180 232200 232300 232370 232380 232390 232400 232545 232610 232620 232630 232640 232650 232660 232670 232700 232710 232800 234000 234290 234390 235100 235200 235400 236000 . . Chart Of Accounts December 31, 2007 SERP - UNFUDED ACCUM PROV FAS87 ACCUM PEN COST PENSION UNFUNDED HRA - RETIRE HRA UNFUNDED - RETIRE ACCUM PROV MED CLAIMS PAYABLE OFFICER LIF INSURCE OFFICER LIFE INSURCE-UNFUDED CURNT PORTION-BENEFIT LIA GUARTEED RESIDUAL VALUE - AIRLANE ASSET RETIRMENT OBLIGATIONS NOTES PAYABLE-CURNT ACCTS PAY -GENERA ACCTS PAY -POWER TRASACTIONS ACCTS PAY-PAYROLL OTHER ACCTS PAY -GAS SUPPLY TRSACTIONS ACCTS PAY -GAS RESEARCH INSTITUTE ACCTS PAY-STAMS ACCTS PAY-BPA TRASACTIONS ACCTS PAY-POLE RENTAL ACCTS PAY-VOUCHERS ACCTS PAY-PAYROLL LIAILITY AWAR INCENTIV ACCRUAL ACCTS PAY-EMPLOYEE INCENTIV PLAN ACCTS PAY-SEVERACE ACCRUAL ACCTS PAY-UNCLAID FUNS ACCTS PAY -JACKSON PRA STORAGE ACCTS PAY-COLSTRI COAL ACCTS PAY-TURINE GAS ACCTS PAY-COLSTRI OPERATIONS ACCTS PAY-KETTLE FALLS HOG FUL ACCTS PAY-RESOURCE ACCOUNTING ACCTS PAY-CS2 OPERATIONS AVA SHAR ACCTS PAY-RESOURCE TRAS FEE W A/-PROJECT SHA WA/-GIFT CERTIFICATES CUSTOMER REFUDS PAY ABLE-CSS Al ASSOC CO-GENRA ACAP ACCTS PAY ASSOC CO - NUCLEUS INTEREST INC PAYABLE-SPOKAE ENERGY CUSTOMER DEPOSITS MISC BILL DEPOSITS TRASMISSION SERVICE DEPOSITS TAXS ACCRUED-FEDERA Case Nos. A VU-E-08-01 AVU-G-08-01 Staff PR 003-Attchment AxIs 7of16 .236010 236050 236100 236220 236230 236240 236250 236500 236680 237100 f37200 237210 238000 241000 241200 242050 242060 242200 242300 242310 242375 242400 242500 242600 242700 242770 242830 242900 242910 242999 243000 244740 244750 245100 252000 253000 253080 253100 253110 253120 253130 253140 253150 253850 . . Chart Of Accounts December 31, 2007 SUBSIDIAY TAXS ACCRUED-FIT & SIT TAXS ACCRUED - STATE TAXS OTHER THA INC-W A/ID & OR/CA W A/ MOTOR VEHICLE TX - WASHINGTON WA/ MOTOR VEHICLE TAX - IDAHO WA/ MOTOR VEHICLE TAX - MONTANA MOTOR VEHICLE TAX-OREGON USE TAX ACCRUAL OR/CA TAXS ACCRUED BETC-OREGON INTEREST ACCRUED - LT DEBT INTEREST ACCRUED - OTHER LIAILITIES INTEREST ACCRUED - CUST DEPOSITS DIV DECLARD - COMMON STOCK PAYROLL TAX PAYABLE SALES TAX PAYABLE MISC LIA-MAGIN CALL DEPOSIT MISC LIA-FOREST USE PERMTS MISC LIA-AUDIT EXP ACC MISC LIA-FERC ADMI FEE ACC MISC LIA-FERC ELEC ADMI CHG MISC LIA-MT LEASE PAYMNTS STATE COMMSSION FEE ACCRUED MISC LIAILITY-MISC NON-MON PWR EXCHAGE DSM TARF RIER MISC LIA-PA YROLL EQLZTN LOW INCOME ENERGY ASSIST WORKRS COMP REGULATORY LIAILITY ACCTS PAYABLE INENTORY ACCRUALS-SC ACCTS PAYABLE EXPENSE ACCRUAL-SC CURNT PORTION-BENEFIT LIA OBLIGATION UNDER CAPITAL LEASES- CURNT DERIATIV INSTR LIA-ST MTM DERIATIV INSTR LIA-LT MTM DERIATIV INSTR LIA-HEDGES CUSTOMER ADVANCE ASSIGNED TO PLANT OTHER DEF CR - CUST CONTRACT SYSTEM OTHER DEF CR-PACIFICORP CAPACITOR BPA C&RD RECEIPTS OTR DEF CR-REG LIA CENTRAIA ENON DEF CR- RATHDRUM REFUD OTHER DEF CR-NE TANK SPILL OTH DEF CR-ADV BILLS POLE RENTALS OTHER DEF CR-CS2 GE LTSA DEF GAIN ON BLDG SALEILEASEBACK ELEC Case Nos. A VU-E-08-01 AVU-G-08-01 Staff PR 003-Attchment AxIs 8of16 .253890 253900 253910 253920 253990 254180 254220 254250 254399 254750 255000 257000 282190 282380 282400 282680 282800 282900 283000 283040 283070 283080 283090 283120 283150 283151 283170 283180 283200 283280 283328 283330 283350 283365 283370 283380 283450 283700 283710 283720 283740 283850 403000 404000 . . Chart Of Accounts December 31, 2007 ID - CLAR FORK RELIC DEF CR-DEF COMP RETIR EXECS DEF CR-DEF COMP ACTIV EXECS DEF CR-EXEC STOCK INCENTIVE PLAN AMT UNBILLED REV ADD-ONS FAS109 - ITC - REGULATORY LIA NEZ PERCE REGULATORY LIAILITY OTHER REG LIA - OREGON SB 408 REG LIAILITY-UNALIZED CUR EXCH MTM LT REGULATORY LIAILITY DEF INSTMENT TAX CREDITS UNAMORTIZED GAI ON REACQUIRD DEBT ADFIT NON-UTILITY PLANT ADFIT SANDPOINT ACQUISITION - NONOP ADSIT ADFIT OREGON WPNG ACQUISITION - NONOP ADFIT - FIN 48 PLANT ADFIT ADFIT MISC-TAX TRUE-UP ADFIT CS2 RET DFIT - INTEREST RATE SWAPS AMORT ADFIT CLAR FORK PM&E ADFIT NEZ PERCE ADFITWNP3 FAS 106-CURT DFIT REG ASSET - SFAS 158 ADFIT FAS 1 09 UTILITY PLANT ADFIT FASI09 WN3 ADFIT COLSTRIP PCB ADFITERM ADFIT DECOUPLING DEFERRD REV ADFITPGA ADFIT RTO DEPOSITS ADFIT - MT LEASE PAYMNTS ADFIT NEW GENERATION CAPITAL ADFITPCA ADFIT BPA RES EXCHANGE ADFIT PGE MONETIZATION DSMPROGRA ADFITDSM ADFIT - MTM/ERI ATIV ADFIT FMB & MT REDEEMED DEPRECIATION EXPENSE AMORT OF LIMITED TERM PLANT Case Nos. A VU-E-08-01 A VU-G-08-01 StafCPR _ 003-Attchment AxIs 90f16 .405930 406100 407328 407329 407330 407370 407380 407403 407405 407420 407428 407450 407499 408110 408120 408130 408140 408150 408160 408170 408180 408200 408250 409000 409100 409210 409220 410100 410140 410200 411100 411200 411400 417100 417120 418000 418050 418080 418120 418180 418190 418300 418310 419000 . . Chart Of Accounts December 31,2007 AMORT OF WN3 EXCHAGE POWER AMORT PLANT ACQ ADJ-COLSTRI REG DEBIT DECOUPLING DEF REV REG DEBIT AMT DECOUPLING SURCHARGE REG DEBIT OREGON SB 408 AMORTIZATION SMAL GEN C AMORT W ARTSILA UNITS AMORT EXP KETTLE FALLS WA DISALLOW AMORT EXP BOULDER PAR DISALLOWED PLANT AMORT CS2 LEV R REG CREDIT DECOUPLING DEF REV AMORT BPA RX AMORT SCH 59 BPA RES EXCH CREDIT TAXS OTHER THA INC-STATE EXCISE TAXS OTHER THA INC-MU/OCCUPATION TAXS OTHER THA INC - PM&E PROP TAX TAXS OTHER THA INC-STATE KWH TAXS OTHER THA INC-PROD PROPERTY TAXS OTHER THA INC-MISC TAXS OTHER THAN INC-DIST PROPERTY TAXS OTHER THA INC-TRAS PROP TAX TAXS OTHER THA INCOME - OTHER INCOME AND DEDUCTIONS TAXS OTHER THAN INC-NON OP PROP FEDERA INCOME TAXS STATE INCOME TAXS NONOPERFIT NONOP FIT A VISTA CAPITAL PRVDFITDR DSIT EXPENSE- W A/ID DR DFIT EXP-NONOPER (DR) DFIT EXPENSE- W AI CR DFIT EXP-NONOPER (CR) AMTITC EXPENSEINONUTILITY EXPENSES OF NONUTILITY OPERATIONS OTHER INCM & DED-NON OP RENT-MAT BLD SUB EAR-A VISTA T POWER SUB EAR-A VISTA POWER SUB EAR-EQ-AVISTA CAPITAL SUB EAR-A VISTA ENERGY SUB EAR-A VISTA ADVANTAGE SUB EAR - DEVELOPMENT SUB EAR - PENTZER INTEREST AND DIVIDEND INCOME Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attachment Axls 10 of 16 .419001 419100 419200 419600 421100 421200 425680 426100 426210 426220 426250 426280 426290 426300 426400 426500 426505 426510 426520 427320 427370 427380 427430 427440 427610 427660 427670 427680 428110 428200 428610 429000 430200 430670 431100 431600 432000 440000 442200 442300 444000 447000 447700 447720 . . Chart Of Accounts December 31, 2007 EXEC DEF COMP MAT VALUE CHANGE AFC - EQUITY TAX-EXEMPT INTEREST INCOME INTEREST ON ENERGY DEFERRS GAI ON DISPOSITION OF PROPERTY LOSS ON DISPOSITION OF PROPERTY WPNG AMORT ACQUISITION ADJ DUES AN DONATIONS OFFICER LIFE PREMIU OFFICER LIFE CASH VA OFFICER LIFE INT OFFICER LIFE INSURCE SERP PENALTIES POLITICS EXPEND MISC INCOME DEDUCTIONS-OTHER DEDUCT EXEC DEF COMP MAT VALUE CHAGE MISC INCOME OTHER DEDUCTIONS AMORT EXP KF DISALLOWED PLANT INTEREST LT DEBT INTEREST LT DEBT INTEREST LT DEBT INTEREST LT DEBT INTEREST LT DEBT INTEREST LT DEBT INTEREST LT DEBT INTEREST LT DEBT INTEREST LT DEBT AMORT OF DEBT AMORT OF DEBT AMORT OF DEBT AMORT OF DEBT PREM - 6.25% FMB DUE 2035 INT ON DEBT TO ASSOC CO INTEREST LT DEBT PERF STK OTHER INTEREST EXP INTEREST EXPENSE ENERGY DEFERRS AFDC-DEBT REVENU RESIDENTIA REVENU COMMRCIA REVENU INUSTRI FIR REVENU STIH LT SALE FOR RESALE PHYSICAL-MERCHAT SALE FOR RESALE BOOKOUT-MERCHAT TRANSMISSION REVENUE FROM MERCHANT Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 11 of 16 .448000 451000 453000 454000 456000 456015 456016 456100 456150 456160 456700 456720 480000 481200 481250 481300 481400 483000 483700 484000 488000 489300 493000 495000 495600 495680 495711 499000 499200 499250 499300 499400 499900 500000 501110 501120 501140 501160 501200 502000 505000 506000 507000 510000 . . Chart Of Accounts December 31,2007 SALES OF INTERDEPT SALES MISC SERVICE SALES OF WATER & WATER POWER RENT FROM ELECTRIC PROPERTY OTHER ELECTRIC REV-MISCELLANEOUS OTHER ELECTRIC REV-CT FUEL SALES OTHER ELECTRC REV-RESOURCE OPTIME TRASMISSION REVENU OF OTHERS OTHER ELECTRC REV -CT FUEL SALES OTHER ELECTRIC REV-RES OPTIM OTHER ELECTRIC REV-LOW VOLTAGE OTHER ELEC REV-TURINE GAS BOOKOUT REVENU RESIDENTIA REVENUE COMMRCIA REVENUE GAS COMMRCIAL INTERRUPT REVENUE INDUSTRI FIR REVENUE INDUSTRI INTERRUPTABLE SALES FOR RESALE PHYSICAL-GAS . SALES FOR RESALE BOOKOUT-GAS INTERDEPARTMENTAL SALES MISC SERVICE REVENU TRASPORTATION REVENUE-3RD PARTY RENT FROM GAS PROPERTY OTHER GAS REVENU-MISCELLANEOUS OTHER GAS REVE-DSM LOST MAGIN OTHER GAS REVENU-MAGIN REDUCTION OTHER GAS REVENU-GLENDALE SYSTEM SALES RESIDENTIA UNILLED SALES COMMRCIA UNBILLED SALES COMMRCIA INTR UNILLED SALES INUSTRI FIR UNBILLED INDUSTRI INTERRUPTABLE UNBILLED TRASPORTATION REVENUE UNBILLED STM PWR GEN OPER-SUPV & ENG KETTLE FALLS HOG FUEL KETTLE FALLS GAS FUEL COLSTRIP COAL FUL OIL COLSTRIP STM PWR GEN OPER-FUEL HANDLING STM PWR GEN OPER-STM EXP STM PWR GEN OPER EXP STM PWR GEN OPER EXP STM PWR GEN OPER-RENTS MAT SUPERVISIONIENG Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 12 of 16 .511000 512000 513000 514000 535000 536000 537000 537200 537300 538000 539000 540000 541000 542000 543000 544000 545000 546000 547211 547213 547216 547310 547610 548000 549000 550000 551000 552000 553000 554000 555000 555380 555550 555700 555710 556000 557000 557150 557160 557161 557170 557200 557280 557290 . . Chart Of Accounts December 31,2007 STM PWR GEN MAINT-STRUCTURS STM PWR GEN MAT-BOILER PLANT STM PWR GEN MAT PLANT MAT MISC. STEAM PLANT OPER SUPVÆNG HYDRO GEN OPE~COST OF WATER HYDRO GEN OPER-HYRO EXPENSES HYRO CONSERVATION HYDRO RECREATION HYDRO GEN OPER EXPENSES HYRO GEN OPER-MISC HYDRO GENERATION RENTS HYDRO GEN MAINT-SUPV & ENG HYRO GEN MAT-STRUCTURS HYRO GEN MAINT-RESV, DAMS, WTRWYS HYRO GEN MAT PLANT MAINT MISC HYRO OPERATION SUPVÆNG FUL KETTLE FALLS CT FUEL NORTHEAST CT FUEL BOULDER PAR CT FUEL RATHDRUM CT FUEL COYOTE SPRIGS 2 CT OTHER GEN OPER-GENERA TION EXP OTHER GEN OPER-MISC OTHER GEN OPER-RENTS MAT SUPVÆNG OTHER GEN MAINT -STRUCTUS OTHER GEN MAINT -GEN & ELEC EQUI OTHER GEN MAINT-MISC OTHER PWR SUPPLY EXP-PURCH PWR IDWPI&PFI NONMON EX PWR BOOKOUT PURCHASES INTER COMPANY POWER OTR PWR SUPPLY EXP-SYS CNTRLIDSPTCH OTHER PWR SUPPLY EXP-OTHER EXP FUL ECONOMIC DISPATCH OTHER RESOURCE COSTS AMORT UNBILLED ADD-ONS BROKER FEES - POWER NEZ PERCE AMORT DEFERRD POWER SUPPLY EXPENSE WA ERM AMORTIZATION Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 13 of 16 .557380 557390 557610 557700 560000 560350 561000 561110 561210 561310 561610 562000 563000 565000 565710 566000 566610 567000 568000 569000 570000 571000 572000 573000 580000 582000 583000 584000 585000 586000 587000 588000 589000 590000 591000 592000 593000 594000 595000 596000 597000 598000 804000 804001 . . Chart Of Accounts December 31, 2007 IDAHO PCA-DEF IDAHO PCA AM OTHER PWR SUPPLY EXP-EXPOSUR RSRVE TURINE GAS BOOKOUT EXP OPER SUPVÆNG GRI WEST RTO DEPOSIT AMORT TRASMISSION OPER-LOAD DISPATCHNG LOAD DISP - RELIAILITY LOAD DISP - MONITOR AND OPERATE TRASMISSION SYSTEM LOAD DISP - TRASMISSION SERVICE AND SCHEDULE TRAS SVC STUDIES TRASMISSION STN EXP TRASMISSION OPER-O H LINE EXP TRAS OPER-TRAS OF ELECT BY OTHERS TRAS OF ELECT BY OTHERS MISC TRASMISSION EXP MISC TRAS EXP-EXP RSRV TRASMISSION RENTS TRASMISSION MAT-SUPV & ENG MAT TRAMISSION STR TRASMISSION MAT -STATION EQUIP TRASMISSION MAT -0 H LIN EXP TRSMISSION MAINT-U G LINE EXP TRASMISSION SERVICE MISC PLANT OPER SUPVIEG DISTRIUTION OPER-STATION EXP DISTRIUTION OPER-O H LIN EXP DISTRIUTION OPER-U G LIN EXP DISTRIUTION OPER-STREET LIGHTS DISTRIUTION OPER-METER EXPS DISTRIUTION OPER-CUST INSTLL EXP DISTRIUTION OPER-MISC DISTRIUTION RET DISTRIUTION MAT -SUPV & ENG MAT DISTRIUTION STR DISTRIBUTION MAINT-STATION EQUIP DISTRIUTION MAINT -0 H LIN EXP DISTRUTION MAINT-U G LINE EXP DISTRIUTION MAT -TRASFORMRS DISTRIUTION MAT -STREET LIGHTS MAT DIST METER DISTRIUTION MAINT-MISC GAS COSTS-COMMODITY GAS COSTS-DEMAD Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 14 of 16 .804014 804017 804600 804700 804999 805110 805120 805270 805680 808100 808200 813000 813610 814000 824000 837000 870000 874000 875000 876000 877000 878000 879000 880000 881000 885000 887000 889000 890000 891000 892000 893000 894000 901000 902000 903000 903920 903930 904000 905000 908000 908250 908600 908610 . . Chart Of Accounts December 31, 2007 GAS COSTS-GTI CONTRIUTION GAS COSTS-TRASACTION FEE GAS PURCHASES - FINANCIA GAS COSTS-OFFSYSTEM BOOKOUT GAS COSTS-OFFSYSTEM PHYSICAL AMORTIZE RECOVERALE GAS COSTS DEFER CURT UNCOVERED GAS COSTS OTHER GAS COSTS-PROPANE REG DEBIT OPUC INSTIGATE RESERVE GAS STORAGE WITHDRAWALS GAS STORAGE INJECTIONS OTHER EXPENSE OTHER GAS SUPPLY EXP-EXPOSUR RSRVE NAT GAS STORAGE-OPER SUPV & ENG NAT GAS STORAGE-OTHER EXPENSES NAT GAS STRGE MAINT-OTHER EQUIP OPER SUPVÆNG DIST EXPENSES OPER-MAINS&SVCS EXP DIST EXP OPER-MEA & REG STAT-GEN DIST EXP OPER-MEA & REG STAT-IND DIST EXP OPER-MEA & REG STAT-C G DIST EXP OPER-MTR & HOUSE REG EXP DIST EXP OPER-CUST INSTALL EXP DIST EXP OPER-OTHER EXPENSES DISTRIBTlON RENTS MAT SUPVÆNG DIST EXP MAINT-MAS DIST EXP MAT-MEA & REG STAT EQP GEN DIST EXP MAT-MEA & REG STAT EQP IN DIST EXP MAINT-MEA & REG STAT EQP C G DIST EXP MAT -SERVICES DIST EXP MAINT-MTRS & HOUSE REG MAT OF OTHER DISTRIUTION EQUIPMENT SUPERVISION METER READING EXP CUST ACCOUNTS EXP-RECORDS & COLLECT ACCTS REC PROGRA FEE ACCTS REC MAT YIELD UNCOLLECT ACCTS MISC CUST AC EX CUST SVC & INFO EXP-CUST ASST EXP CONSERVATION AMORT CUST SVC & INFO EXP LIHEAP CREDITS Case Nos. A VU-E-08-01 A VU-G-08-01 Staff PR 003-Attchment AxIs 15 of 16 . . . 908690 908990 909000 910000 912000 913000 916000 920000 921000 922000 923000 924000 925100 925200 925300 926100 926200 926300 926400 927000 928000 930100 930200 931000 935000 Chart Of Accounts December 31, 2007 AMORT UNBILLED DSM TARF RIER REV CONSERVATION AMORTIZATION INFO AND INSTRUCT ADVERT EXP CUST SVC & INFO EXP-MISC SALES EXPENSES-DEMONSTRATING ADVERTISING EXPENSE MISC SALES EXPENSES ADMI & GEN SALARS OFFICE SUPPLIES & EXPENSES ADMIISTRATIV EXPENSE TRASFERRD OUTSIDE SERVICES EMPLOYED PROPERTY INSURCE INmRS & DAMGES NON PB INmRIS & DAMGES PB INmRS & DAMGES PB CLEARG EMPLOYEE PENSIONS & BENEFITS NON PB EMPLOYEE PENSIONS & BENEFITS PB EMPLOYEE PENSIONS & BENEFITS PB CLEARG EMPLOYEE PENSIONS & BENEFITS OLD FAS 1 06 FRACHISE REQUIRMENTS REGULATORY COMMSSION EXPENSES GENERA ADVERTISING EXPENSE MISC GENERA EXPENSE MISC GENERA-RENTS MAT OF STRUCTUR & IMROVEMENTS Case Nos. A VU-E-08-01 AVU-G-08-01 Staff PR 003-Attchment AxIs 16 of 16 . . . AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 05/29/08 Malyn Malquist Paul Kimball Finance (509) 495-4584 IDAHO AVU-E-08-01 / AVU-G-08-01 IPUC Production Request Staff-004 REQUEST: Please provide all documentation related to the proceeds, underwter commissions and other expenses associated with any or all debt securties issued durng the years 2003-2008. RESPONSE: Please note that the attachments referenced are being provided in electronic format on the CD that accompanied this response due to the voluminous nature of the documents. Hard copies can be provided upon request. 2003 Issuance of $45 millon First Mortgage Bonds Due 2013 In September 2003, Avista sold $45 millon of6.125% first mortgage bonds due 2013 at 99.545% in a public offerng. Net proceeds after underwting fees were $44.5 milion. The notes were recorded as long-ter debt on the Company's books. Enclosed as "Staff_PR_004_Attachment-A.pdf' is the Prospectus Supplement for the bonds issuance. Use of Proceeds The net proceeds were used to repay a portion of the borrowings under the $245 milion line of credit that were used on an interim basis to fud $46 milion of matung 9.125% Unsecured Medium-Term Notes. Level of Expenses Fees and expenses paid in connection with the issuance of the 6.125% First Mortgage Bonds were as follows: Description Underwters Fee SEC Fee Rating Agency Legal Fees Regulator Fees Accountant's Fee Printing and Engraving Issuance Discount Other Filng Fees Amount $ 292,500 728 68,500 284,631 1,015 8,300 21,099 204,750 5,506 . . . Title Insurance Total 44,451 $931.413 2004 Issuance of $61.9 mion Junior Subordinated Debt Securities In April 2004, the Company issued Junor Subordinated Debt Securties, with a principal amount of $61.9 milion to AVA Capital Trust il, an affiliated business trst formed by the Company. Concurently, A V A Capital Trust il issued $60.0 milion of Preferred Trust Securities to third paries and $1.9 milion of Common Trust Securties to the Company. All of these securties have a fixed interest rate of 6.50% for five years (though March 31, 2009). Subsequent to the initial five-year fixed rate period, the securties wil either have a new fixed rate or an adjustable rate. These debt securities may be redeemed by the Company on or after March 31, 2009 and wil matue on April 1, 2034. Enclosed as "Staff_PR_004_Attchment-B.pdt' is the Prospectus for the securties issuance. Use of Proceeds The Company used the proceeds from the Junior Subordinated Debt Securities to redeem $61.9 milion of7.875% Junior Subordinated Deferrable Interest Debentues, Seres A, originally issued in 1997 to Avista Capital I, an affliated business trst formed by the Company. Avista Capital I used these proceeds to redeem $60.0 milion of Preferred Trust Securties issued to third paries and $1.9 milion of Common Trust Securities issued to the Company. Level of Expenses Fees and expenses paid in connection with the issuance ofthe Junior Subordinated Debt Securities were as follows: Description Underwters Fee Rating Agency Legal Fees Regulator Fees Accountant's Fee Printing Other Filing Fees Trustee Fees Total Amount $ 900,000 100,000 408,014 1,000 22,850 37,584 25 29,159 $1.498.632 Issuance of $90 mion First Mortgage Bonds Due 2019 In November 2004, Avista sold $90 millon of5.45% first mortgage bonds due 2019 at 99.734% in a public offerng. Net proceeds after underwting fees were $89.1 milion. The notes were recorded as long-term debt on the Company's books. Enclosed as "StafCPR_004_Attchment-C.pdt' is the Prospectus Supplement for the bonds issuance. Use of Proceeds The net proceeds were used to repay a portion of the borrowings under the $350 milion line of credit. Page 2 of5 . . . Level of Expenses Fees and expenses paid in connection with the issuance of the 5.45% First Mortgage Bonds were as follows: Description Underwters Fee Rating Agency Legal Fees Trustee Fees Accountant's Fee Other Fees Issuance Discount Title Insurance Total Amount $ 675,000 67,000 195,706 14,541 14,425 4,881 239,400 82,600 $1.293,553 2005 Issuance of $150 mion First Mortgage Bonds Due 2035 In the fourth quarer of2005, the Company issued $150.0 milion (net proceeds of$149.6 milion) of 6.25 percent First Mortgage Bonds due in 2035. The notes were recorded as long-ter debt on the Company's books. Enclosed as "Staff_PR_004_Attachment-D1.pdf' and "Staff_PR_004_Attachment-D2.pdf' are the Prospectus Supplements for the bond issuance. Use of Proceeds The net proceeds were used for capital expenditues. Level of Expenses Fees and expenses paid in connection with the issuance of the 6.25% First Mortgage Bonds were as follows: Description Underwters Fee Rating Agency Legal Fees Trustee Fees Accountant's Fee Swap Settlement Issuance Discount Other Fees Title Insurance Total Amount $ 1,312,500 92,500 358,603 26,489 25,605 (4,445,000) 367,500 19,030 56,943 $ (2.185,830) 2006 Issuance of $150 mion First Mortgage Bonds Due 2037 Page 3 of5 . . . In the four quarer of 2006, the Company issued $150.0 milion (net proceeds of $149.8 milion) of 5.70 percent First Mortgage Bonds due in 2037. The notes were recorded as long-term debt on the Company's books. Enclosed as " StaffYR_004_Attachment-E.pdf', is the Prospectus Supplement for the bond issuance. Use of Proceeds The net proceeds were used for replacing matung debt. Level of Expenses Fees and expenses paid in connection with the issuance of the 5.70% First Mortgage Bonds were as follows: Descrption Underwters Fee Rating Agency Legal Fees Insurance Wrap Accountant's Fee Other Fees Swap Settlement Issuance Discount Title Insurance Total Amount $ 1,312,500 100,750 181,264 2,871,317 61,610 23,576 3,738,000 222,000 136,776 $8.646.793 2007 NIA 2008 Issuance of $250 milion First Mortgage Bonds Due 2018 In the second quarer of2008, the Company issued $250.0 milion (net proceeds of $249.2 millon) of5.95 percent First Mortgage Bonds due in 2018. The notes were recorded as long-term debt on the Company's books. Enclosed as "StafCPR_004_Attachment-F.pdf', is the Prospectus Supplement for the bond issuance. Use of Proceeds The net proceeds were used for replacing matung debt. Level of Expenses Fees and expenses paid in connection with the issuance of the 5.95% First Mortgage Bonds through April 30, 2008 were as follows: Description Underwters Fee Rating Agency Legal Fees Accountant's Fee Amount $ 1,625,000 238,500 144,780 26,489 Page 4 of5 . Other Fees Swap Settlement Issuance Discount Title Insurance Total . . Page 5 of5 3,868 16,395,000 835,000 89,036 $19.357,673 . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO AVU-E-08-01 1 AVU-G-08-01 IPUC Production Request Staff-OlO DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 05/28/08 Elizabeth Andrews Patrck Ehrbar State & Federal Reg. (509) 495-8620 Provide a copy of all regulatory orders relating to A vista Utilities or A vista Corp and its subsidiares issued by state agencies in Oregon, Washington and the Federal Energy Reguatory Commssion (PERC) since 2005. RESPONSE: Due to the voluminous natue of ths request, copies of all reguatory orders as requested were made available to IPUC Staff durg their site visit durng the week of May 16 though 20. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO AVU-E-08-01 1 AVU-G-08-01 IPUC Production Request Staff-012 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: Please provide copies of all employee newsletters issued since 2004. RESPONSE: 05/28/08 Elizabeth Andrews Patrck Ehrbar State & Federal Reg. (509) 495-8620 Due to the voluminous natue of ths request, copies of all employee newsletters were reviewed by IPUC Staff durng their site visit during the week of May 16 though 20. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-013 DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: 05/28/08 Malyn Malquist Patrck Ehrbar State & Federal Reg. (509) 495-8620 Please provide a matrx identifyng the major capital expenditue approval levels that includes the dollar level of authorization by employee title, division and company. Please include withn your response the dollar level at which individual capital expenditue projects require approval by the Board of Directors or highest theshold of approval. RESPONSE: Attached are the following templates which show the approval levels as requested: 1. Capita Project Request Form - "StafCPR _ o 13-Attchment-Axls" 2. Non-Capital Project Request Form - "Staff PR 013-Attchment-B.xls" 3. Authorized Signatue List (Accounts Payable) - "Staff_PR_013-Attachment-AC.xls" ,4~rV'STA. Corp.ER Budi:et CAPITAL PROJECT REQUEST FORM (CPR) I BII NUMBER II WMS (Y OR N) ¡iRATE JURISDICTION1 BILLING CONTACT I ¡PROJECT START DATE I LONG NAME (INCLUDE PURPOSE AND NECESSITY - 240 CHARS) PROJECT DESCRIPTION (250 CHARS). ORGANIZATIONAPPROVED BUDGET BILLING PROJECT LOCATION CONSTRUCTION Total Construction Cost FERC 3XX ESTIMATED AMOUNT BY FERC NUMBER AS BUILT AMOUNT BY FERC NUMBER NET SALVAGE StafCPR_013-Attachment-A.xls APPROVALS SIGNATURE DATE I Project Contact I APPROVAL SIGNATURE S REQUIRED To $99,999 - Director $100,000-$499,999 - VP or GM Utilty $500,000-$1,999,999 - Sr Vice President. $2;000,000-$2,999,999 - CFO . $3,000,000-$4,999,999 - President/COO.. $5,000,000-$9,999,999 - CEO Over $10,000,000 -Board Chair Out-ot-Budget - Capital Budget Committee IMMEDIATELY UPO COMPLETION OF WORK, SIGN THIS FORM. COMPLETE AS BUILT INFO AND. . FORWARD TO PLANT ACCOUNTING; Date Work Completed Foreman! I Supervisor I ~~rV'STA. Corp. Use Tab Key NON-CAPITAL PROJECT REQUEST FORM PROJECT PROJECT TITLE (2' CHARS) PROJECT DESCRIPTION (250 CHARS) Wil This Project Be In The Budget? Select MAC CODE Select REQUESTING ORG. BILLING BILLING CONTACT JURISDICTION Select SERVICE Selec I PROJECT START DATE LONG NAME (INCLUDE PURPOSE AND NECESSITY - 240 CHARS) OPERATING MAINTENANCE, SUSPENSE, A&G, CLEARING TASK NAMEI ESTIMATED AMOUNT xx DESCRIPTION BYTASK NUMBER TOTAL COST OF PROJECT. StafCPR_013-Attachment-B.xls SIGNATURE DATE Signature Prtnt Name Signature PrtntName Signature PrtntName Signature PrtntName resed08-207 . . . ~~ I ' ' S T A . Co r p . Au t h o r i z e d S i g n a t u r e L i s t To d a y ' s D a t e Or g a n i z a t i o n ( f o r m e r l y R C ) D e p a r t m e n t (P l e a s e u s e a s e p a r t e s h e e t f o r e a c h O r g ) Ap p r o v a l L e v e l E m p l o y e e ' s N a m e ( P l e a s e t y p e o r p r i n t ) Le s s T h a n $ 5 , 0 0 0 - S u p e r v i s o r o r D e s i g n a t e d E m p l o y e e Le s s T h a n $ 5 , 0 0 0 - S u p e r v i s o r o r D e s i g n a t e d E m p l o y e e $5 , 0 0 0 t o $ 2 4 , 9 9 9 - M a n a g e r Em p l o y e e ' s S i g n a t u r e $2 5 , 0 0 0 t o $ 9 9 , 9 9 9 - D i r e c t o r $1 0 0 , 0 0 0 t o $ 4 9 9 , 9 9 9 - V i c e P r e s i d e n t $5 0 0 , 0 0 0 t o $ 2 , 9 9 9 , 9 9 9 - C F O o r S e n i o r V i c e P r e s i d e n t $5 0 0 , 0 0 0 t o $ 9 , 9 9 9 , 9 9 9 - C E O or CO O $1 0 , 0 0 0 , 0 0 0 o r G r e a t e r - B o a r d C h a i r Su p e r v s o r l M a n a g e r l D i r e c t o r N P S i g n a t u r e : NO T E : A d d i t i o n a l A u t h o r i z e d S i g n a t u r e L i s t f o r m s c a n b e o b t a i n e d f r o m t h e A c c o u n t s P a y a b l e D e p a r e n t , a n d c o p i e s m a y b e m a d e a s n e e d e d . Re v i s e d S e p t e m b e r 5 , 2 0 0 7 St a f f P R 0 1 3 - A t t a c h m e n t - C . d o c . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO AVU-E-08-01 1 AVU-G-08-01 IPUC Production Request Staff-014 DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: 05/28/08 Elizabeth Andrews Jeane Pluth State & Federal Reg. (509) 495-2204 Please provide an analysis of the sale ofland and plant for the years 2005, 2006, 2007 and 2008 to date. Please show gains, losses and supporting documentation including accounting entres for removal of items from rate base. RESPONSE: The analysis for the sale ofland and plant for the years 2005, 2006, 2007 & 2008 year to date was provided to IPUC staff durng their site visit durng the week of May 16 - 20. A vista can provide fuer copies upon request. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-015 DATE PREPARD:WISS: RESPONDER: DEPARTMNT: TELEPHONE: 05/27/08 Don Kopczyski Don Malisan Real Estate (509) 495-4063 Please provide details of any planed sales ofland and/or plant for the remainder of 2008. Please include withn your response the estimated date of these sales and planed treatment (including accounting entres) of them. RESPONSE: Avista does not have any planed property sales for the remainder of2008. The last item sold was the Kahotus Substatìon in Washington, which recently sold this May. It was a surlus property and sold for $750.00. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-016 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 05/28/08 Elizabeth Andrews Jeane Pluth State & Federal Reg. (509) 495-2204 Please provide a list of "out-of-period adjustments" and "extraordinar items" for the years 2005 through 2008 to date. RESPONSE: Based on discussions with IPUC Staff; material "out-of-period adjustments" and "extraordinar items" for the years 2005 though 2008 to date wil be obtained by Staff by reviewing the Company's financial statements. For the 2007 test year, all unusual jourals were reviewed for "out-of-period adjustments" and "extraordinar items". Any material items noted were included in the Company's adjustments, which can be found in Elizabeth Andrew's workpapers. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-017 DATE PREPARD:WISS: RESPONDER: DEPARTMNT: TELEPHONE: 05/28/08 Elizabeth Andrews Jeane Pluth State & Federal Reg. (509) 495-2204 Please provide the amounts spent for injures and damages for the years 2005 to date. Please include withn your response the description of each item, the amount for each item and the account charged. RESPONSE: Please see Avista's response 017C, which contains TRAE SECRET, PROPRIETARY or CONFIDENTIAL information and exempt from public view and is separately fied under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the Protective Agreement between A vista and IPUC Staff dated March 13, 2008. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-018 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 05/28/08 Elizabeth Andrews Jeane Pluth State & Federal Reg. (509) 495-2204 Please provide detail of all adversing expenses recorded above the line including account and subaccount where posted, dates posted, vendor names, explanations, and amounts posted durng 2007. RESPONSE: Detailed information charge to utility advertising expense was provided to IPUC staff durng their site visit during the week of May 16-20. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO AVU-E-08-01 1 AVU-G-08-01 IPUC Production Request Staff-019 DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: 05/28/08 Elizabeth Andrews Jeane Pluth State & Federal Reg. (509) 495-2204 Please provide copies of the ads used during 2007 and correlate the ad copy with the specific detail provided in the preceding production request response. RESPONSE: IPUC Staff received copies of invoices for requested advertsing charges that were provided in Staff YR _ 018 durng their site visit. Staff indicated that they would submit another production, request for copies of ads, if necessar. . . . AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: IDAHO A VU-E-08-0l 1 A VU-G-08-0l IPUC Production Request Staff-024 REQUEST: DATE PREPARD:WISS: RESPONDER: DEPARTMNT: TELEPHONE: 05/28/2008 Malyn Malquist John Wilcox Corporate Accountig (509) 495-4171 Please provide a copy of each adjusting journal entr proposed by the Company's independent auditors in their two (2) most recent audits of the Company. Please include within your response the documentation supporting these adjustments and documentation supportng any items that were "passed upon" and not reflected in the Company's financial records and/or financial statements. RESPONSE: Please see Avista's response 024C, which contains TRAE SECRET, PROPRIETARY or CONFIDENTIA information and exempt from public view and is separately fied under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the Protective Agreement between Avista and IPUC Staff dated March 13,2008. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-029 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 05/27/08 Don Kopczynski Michael Littel Operations (509) 495-8629 When the gas meter and servce of a customer has actually been turned off at a premises, does A vista require at the time of reconnection that a Company servce person relight the equipment? RESPONSE: Yes. The process and procedure is described in detail in Section 7 of the 2008 Gas Emergency and Service Handbook. A copy of the handbook is being provided on the CD that accompaned this response ("Staff _ PR _ 029 _ Attachment-A. pdf "). . . . A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-030 REQUEST: DATE PREPARD:WISS: RESPONDER: DEPARTMNT: TELEPHONE: 05/27/08 Don Kopczynski Michael Littrel Operations (509) 495-8629 If the answer to Request No. 29 is yes, does Avista require that an adult be present when gas equipment is fired at a residence or business? RESPONSE: Yes. On Page 2 of 4 of Section 7 in the "2008 Gas Emergency and Servce Handbook", it states "the service person shall determine if the customer is home and/or if access is available to all gas equipment before unlocking and turnng on a meter. Access for service must be made available by a responsible adult, 18 years of age or older." Furer, in Rate Schedule 170, Section 9, it states, "The Customer shall grant all necessary perission to enable the Company to install and maintain the service on the premises of the Customer and to car out its contract. The Company shall have the right though its agents, or employees, to enter upon the premises of the Customer at all reasonable times for the purose of reading, inspecting, repairing, or removing the metering devices and properies of the Company. In the event the Customer is not the owner of the premises occupied, he shall obtain such permission from the owner as the Company may require." Finally, the Customer Service Representatives have inclùded in their process a requirement to inform the customer that an adult must be home to provide access. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-031 DATE PREPARD: WITSS: RESPONDER: DEPARTMENT: TELEPHONE: 05/27/08 Don Kopczyski Michael Littrel Operations (509) 495-8629 If the answer to Request No. 29 is yes, does Avista provide scheduled appointments for gas connections? If A vista does not provide scheduled appointments, does A vista provide the customer with a window of time for meeting a Company servce person for perormg actual meter connections and relighting of gas equipment such as between the hours of 8am and lOam or perhaps narowing the time to morning between 8am and 12 noon or afternoon between the hours of 1 pm and 5pm? RESPONSE: The customer may choose a morning (8am to Noon) or afternoon (lpm to 5pm) appointment window. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: REQUEST: A VISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-062 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 05/28/2008 Don Kopczynski Galen Lorenz Customer Servce (509) 495-7913 With the implementation of a new platform for IV, is a reduction in customer servce representatives projected over the next four years? If so, what is that number by year? RESPONSE: The new IV platform project is designed to replace the curent system which is 11 years old, and as stated in Exhibit No 9, page 2, the technology is now obsolete and new fuctionality wil be difficult or impossible to add to. The current fuctionality will be duplicated and a few additional self-service fuctions wil be added. A reduction in CSR's due to the new functionality is not known or planed for at ths time. . . . JUSDICTION: CASE NO: REQUESTER: TYE: REQUEST NO.: AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMTION IDAHO A VU-E-08-01 1 A VU-G-08-01 IPUC Production Request Staff-067 DATE PREPARD: WITSS: RESPONDER: DEPARTMNT: TELEPHONE: 05/27/08 Don Kopczynski Mar Broemeling Energy Solutions (509) 495-4104 REQUEST: Please provide the quarerly results of Avista's customer surey for the years 2004-2007. RESPONSE: Attached as "Staff PR 067-Attchment-Axls" is Avista's Voice of the Customer Surey quarerly results 2004 - 2007. . Avista Voice of the Customer Survey Voice of the Customer Overall Satisfaction 2004- 2007 How would you rate your overall satisfaction with the customer service that you received from Avista Utilties? Very satisfied Satisfied Unsatisfied Very unsatisfied Very satisfied Satisfied Unsatisfied Very unsatisfied .Very satisfied Satisfied Unsatisfied Very unsatisfied Very satisfied Satisfied Unsatisfied Very unsatisfied . Q1 2004 Q2 2004 Q3 2004 Q4 2004 Cum. 200472% 66% 66% 67% 68%18% 25% 24% 27% 24%6% 6% 6% 3% 5%4% 3% 3% 3% 3% Q1 2005 Q2 2005 Q3 2005 Q4 2005 Cum. 200565% 69% 65% 69% 67% 27% 24% 26% 25% 26%6% 4% 6% 4% 5%2% 3% 3% 2% 2% Q1 2006 Q2 2006 Q3 2006 Q4 2006 Cum. 200681 % 81 % 77% 68% 77% 12% 14% 15% 26% 17%5% 3% 6% 5% 5%2% 2% 2% 1% 1% Q1 2007 Q2 2007 Q3 2007 Q4 2007 Cum. 200771% 80% 81% 81% 79% 25% 14% 14% 15% 16%3% 4% 4% 3% 3%1% 2% 1% 1% 2% StafCPR_ 067 -Attachment-A.xls 06-02-2008