20110817AVU to Staff 5, 13, 15-20, 22-26.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
AVISTA.
Corp.
2011 AUG 17 AM to: 26
August 16,2011
Idaho Public Utilities Commission
472 W. Washington St.
Boise, ID 83720-0074
Att: Krstine Sasser
Deputy Attorney General
Re: Production Request of the Commission Staff in Case Nos. A VU-E-l1-0 1 and
A VU-G-ll-O 1
Dear Ms. Sasser,
Enclosed are an original and thee copies of Avista's responses to IPUC Staffs production
requests in the above referenced docket. Included in this mailing are Avista's responses to
production requests 005, 013, 015 - 020, 022 - 026. The electronic versions of the responses
were emailed on 8/16/11 and are also being provided in electronic format on the CDs included in
ths mailng.
Also included are Avista's CONFIDENTIA responses to PR 005C, 020C, 022C, 024C, 025C,
and 026C. Ths response contain TRAE SECRET, PROPRIETARY or CONFIDENTIA
information and is separately fied under IDAPA 31.01.01, Rule 067 and 233, and Section 9-
340D, Idaho Code, and pursuat to the Protective Agreement between A vista and IPUC Staff
dated August 16, 2011. It is being provided under a sealed separate envelope, marked
CONFIDENTIA.
If there are any questions regarding the enclosed information, please contact Paul Kimball at
[phone] or via e-mail atpaui.kimball~avistacorp.com
SZ'z#-
Paul Kimball
Regulatory Analyst
Enclosures
CC: all paries
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A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
IDAHO
AVU-E-11-0l / AVU-G-ll-Ol
IPUC
Production Request
Staff-005
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
RE:C£1
08/1 0/20 11 L
Mark Thies V/i AUG 17
Damien Lysiak 'r, AHIO:'J /."'..~.i- IL)J4-f,r.-~'k, lTreasury J ¡ ¡ 1.. / .'.1" r'! IU. ; r..-C"
[phone] '~u
REQUEST:
Please provide any or all underwriting documentation, including competitive bids from investment
bans or broker-dealers associated with any and all Company debt or equity issuances occurng
durng 2010 and 2011 as incured.
RESPONSE:
Please see Avista's response 005C, which contains TRADE 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.
The Company executed the following issuances of long-term debt and short-term debt in 2010 and
2011.
2010:
On December 20, 2010, Avista Corporation (A vista Corp. or the Company) issued $52.0 milion
of3.89 percent First Mortgage Bonds due in 2020 and $35.0 milion of5.55 percent First
Mortgage Bonds due in 2040 pursuant to a bond purchase agreement with cerain institutional
investors in the private placement market. The transaction was completed to extend the
Company's maturity profie as well as reduce interest rate risk. The Company believes, based on
previous underwriters' commission, the fees were reasonable. The Company not only looks at
fees, it also looks at the Investment Ban's experience and ability to execute transactions. Please
see StaCPR_005C Confidential Attachment A for a copy of the engagement letter.
On December 30, 2010, Avista Corporation (Avista Corp. or the Company) issued $50.0 milion
of 1.68 percent First Mortgage Bonds (Bonds) due in 2013 pursuant to a bond purchase agreement
with a certain institutional investor in the private placement market. Please see Staff _PR _ 005C
Confidential Attachment B for presentations provided to the Company regarding this transaction
in the Company's early stages of planng. As stated above the Company not only looks at price, it
also looks at experience and ability of the investment ban to execute transactions.
2011:
On February 11, 2011, Avista Corporation entered into a four-year committed line of credit with
Union Ban, N.A. as Administrative Agent and an Issuing Ban, Wells Fargo Ban National
Association as Syndication Agent and an Issuing Ban, and The Ban of New York Mellon,
Keyban National Association, U.S. Bank National Association as Co-Documentation Agents and
varous otherlenders in the amountof$400.0 milion with an expiration date of February 11,2015.
See StafCPR_005C Confidential Attachment C for presentations provided to the Company
regarding this line of credit.
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Page 2
The Company did not enter into any new agreements with any investment ban or broker-dealer
associated with the issuance of equity durng the 2010 and 2011 year. The only activity the
Company engaged in was issuing shares through 2010 and 2011 and increasing the maximum
number of shares from 1,250,000 to 3,087,500 under its existing perodic offering program
available to be issued on August 25,2010. See StafCPR_005 Attachment A for the amendment.
Amendment to Amended and Restated Sales Agency Agreement Page i of3
.EX- i. i 2 dex i i .htm AMENDMENT TO AMENDED AND RESTATED SALES AGENCY
AGREEMENT
Exhibit 1.
CONFORMED COpy
AMENDMENT TO AMENDED AND RESTATED SALES AGENCY AGREEMENT
Amendment to the Amended and Restated Sales Agency Agreement, dated as of December 16,2009 (the "Restated
Agreement", between A VISTA CORPORA nON, a Washington Corporation (the "Company"), and BNY MELLON
CAPITAL MARKETS, LLC, a registered broker-dealer organized under the laws of New York ("BNYMCM"), dated as
of August 25, 20 I O.
WITNESSETH:
WHEREAS, the Company desires to amend the Restated Agreement to increase the maximum number of Shares (as
defined in the Restated Agreement) from 1,250,000 to 3,087,500.
NOW THEREFORE, in consideration of the premises herein and for other good and valuable consideration, the
receipt and sufficiency of which are hereby acknowledged, intending to be legally bound hereby, the paries agree as
fol1ows:
AMENDMENT TO RESTATED AGREEMENT
.
All references to 1,250,000 in the Restated Agreement (including the Exhibits to the Restated Agrement) are
hereby changed to 3,087,500 as follows
i. The first recital of the Restated Agreement is hereby amended and restated in its entirety as:
WHEREAS, the Company has authorized and proposes to issue and sell in the manner contemplated by this
Agreement up to 3,087,500 Shares upon the terms and subject to the conditions contained herein; and
2. The definition of "Maximum Progra Amount" is hereby amended and restated in its entirety as:
"Maximum Program Amount" means 3,087,500 Shares (or, ifless, the aggregate amount of Shares registered under
the Registration Statement).
3. The references to "1,250,000 shares" in the form of written opinions of Maran M. Durkin, Esq., Senior Vice
President. General Counsel and Chief Compliance Offcer of the Company and Dewey & LeBoeufLLP, set forth on
Exhibit B(I) and Exhibit B(2), respectively, are hereby changed to "3,087,500 shares."
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http://sec.gov/Archives/edgar/data104918/0001193i25iOi96669/dexll.htm
StafCPR_005 Attachment A
09-13-2010
Page 1 of3
Amendment to Amended and Restated Sales Agency Agreement Page 2 of3.MISCELLANEOUS
Except for the changes set forth above, the Restated Agreement is in all respects ratified and confirmed; the
Restated Agreement and this Amendment shall effectively constitute one and the same agreement (the Restated
Agreement, as so amended, being hereinafter referred to as the "Agreement"); and all references in the Restated
Agreement to "this Agreement" shall be deemed to refer to the Restated Agreement as amended by this Amendment
No. I, unless the context clearly requires otherwse.
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htt://sec.gov/Archives/edgar/data!104918/0001193i2510i 96669/dex 1 I.htm
StafCPR_005 Attachment A
09-13-2010
Page 2 of3
Amendment to Amended and Restated Sales Agency Agreement Page 3 of3.IN WITESS WHEREOF, the parties hereto have caused this Amendment to be executed by the undersigned,
thereunto duly authorized, as of the date first set forth above.
A VISTA CORPORA nON
By: lsI Diane Thoren
Name: Diane Thoren
Title: Treasurer
BNY MELLON CAPITAL MARKETS, LLC
By: lsi Daniel C. de Menocal, Jr.
Name: Daniel C. de Menocal, Jr.
Title: Managing Director
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http://sec.gov/Archives/edgar/datali04918/0001193i25iOi 96669/dex II.htm
StafCPR_005 Attachment A
09-13-2010
Page 3 of3
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JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
RECEIVFDDATE PREPARD: 08/15/2011 .~."WITSS: llHPft~opc~fl. 2 7
RESPONDER: Elizabeth Anarews
DEPARTMNT: ,$tal~JB~iJR~~.,
TELEPHONE: U t!k9j!49~~ÓJl~i~;S¡OiJ
IDAHO
AVU-E-11-Ol 1 AVU-G-11-01
IPUC
Production Request
Staff-013
REQUEST:
Please provide a detailed list with explanation of all cost-cutting measures undertaken by the
Company durng 2010 and 2011. Please also provide the quantifiable results of those measures.
RESPONSE:
Although the current and near-term economic conditions are at the forefront of everyone's minds,
Avista has focused on managing its costs to mitigate rate pressure over a much longer perod of
time. Following the energy crisis of 2000/2001, Avista, among other things, cut its operating
expenses and reduced capital spending.
Since that time, we have continued to pay paricular attention to limiting the growt in these costs,
and A vista continues to run its operations with attention to minimizing expenses, while meeting
important reliabilty and environmental compliance requirements, and preserng a high level of
customer satisfaction.
Some of the measures from the last couple of years that we are continuing as described in Scott
Morrs's direct testimony are briefly explained below, as well as a number of more recent
initiatives:
Hiring Restriction
The Company continues to operate under a hiring restrction which requires approval by
the Chairmanresident/CEO, President ofthe Utilty~ the CFO, and the Sr. VP for Human
Resources for all replacement or new hire positions.
Limtations on Capital Spendig
Avista approved a lower capital budget than was requested by the Company's Engineering
and Operations personneL. The original capital projects request for approval in 2011
consisted of projects totaling over $292 milion. The Capital Prioritization Committee
reduced the list of recommended projects by $62 milion to the $230 milion capital budget
approved by the Board (excluding Stimulus Projects 1). In addition, the Company
prioritized 0 & M facility maintenance and improvement projects and removed projects
that could be delayed without safety or operational concerns.
i A vista was awarded matching grants from the U.S. Deparent of Energy for two "Smar Grid" projects. One project
wìll upgrade portons of the utility's electrc distrbution system to smar grd stadards in Spokane, Washington and
the other project is a demonstration project in Pullman Washington that involves automation of many par of the
electric distribution system using advanced metering, enhanced utilty communication and other elements of smar
grd technologies. Avista's share of these costs are not included in ths rate fiing.
Page 2
.Reduced Pension Benefit for New Hires
As par of the new contract negotiated with Avista's bargaining unit employees, the
Defined Benefit Pension Plan's benefit formula was reduced by approximately 28% for all
bargaining unit new hires, effective Januar 1, 2011. This change was earlier made for
non-bargaining unit employees effective January 1, 2006.
ReÎmance Long Term Debt
As explained by Company witness Mr. Thies, the Company has reduced its overall cost of
debt to 5.61 % in December 2010, from approximately 6.5% in 2008, due primarly to
issuing the following debt, some of which represents an early redemption of higher-cost
debt to take advantage of historically low interest rates:
September 2009:
$250 milion of secured debt at a coupon of5.125% due in 2022
December 2010:
$52.0 milion of secured debt at a coupon of 3.89% due in 2020
$35.0 milion of secured debt at a coupon of 5.55% due in 2040
$50.0 milion of secured debt at a coupon of 1.68% due in 2013
.
Performance Excellence Initiative
In May 2010, the Company enlisted the help ofBooz & Company to work with us on what
we are calling Performance Excellence. They brought with them industr knowledge,
expertise and a phased-approach. Phase 1 involved assessing and identifyng Avista's top
opportities to better align our resources so we can run our business more effciently, and
be better prepared to meet customers' futue needs for energy and energy information. In
Phase 2 we are designing processes to captue these opportties, and are still early in the
implementation phase.
Though the initial assessment phase we discovered that many of our processes were
already efficient, but the outside, third-pary, best practices perspectives brought in by
Booz & Company has provided us the opportty to identify areas where we can fine-tune
our practices and fuher mitigate increased costs to our customers. One example is in our
Supply Chain. Each year we spend over $5 milion on transformers. This year we changed
our transformer bidding process, which included revisiting how we buy transformers,
made changes to the suppliers we use, how contracts are strctured, as well as the volume
of transformers we buy at one time. We estimate that these changes alone wil allow us to
save approximately $2 milion in capital costs per year on transformers for the next thee
years. These savings wil enable our available capita dollars to be redeployed to replace
other utility infrastrcture on a more timely basis than would otherwise occur. (The
Company has removed the consulting costs associated with this initiative out of the 2010
test period in order to reduce the Company's revenue requirement requested in this case).
Listed below are examples provided in Mr. Kopczynski's direct testimony in efforts to control
costs:.1. Mobile Dispatch - Electric. In December 2010, the implementation of wireless laptop
computers with mobile maps (Mobile Dispatch) was deployed to approximately
one-half of Avista electrc servcemen. Mobile dispatch was previously implemented
in June 2006 to all A vista natural gas servicemen. Mobile Dispatch automatically
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Page 3
dispatches work orders to A vista servicemen throughout the day through wireless
technology to laptop computers mounted in Avista serice trcks. Prior to Mobile
Dispatch, orders were created in Avista's work management system and printed at the
local constrction offices. Employees in each offce would sort, assign and dispatch
(via phone, pager, fax or in person) orders each morning. The field employees would
work with the orders and call in the completed work periodically thoughout the day or
simply turn-in the stack of completed orders at the end of the day. The completed
orders were manually completed by employees who entered the information regarding
the order back into the work management system. The paper processes made it diffcult
to track the status of individual orders and fieldworkers throughout each day. It was
also very difficult for the dispatchers to keep up with the volume of paper being sent
out each morning, changes to the orders that occurred during the day, and completed
orders returned at the end of the shift.
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Mobile Dispatch has automated the order creation, modification and completion
process. With the new technology, orders are created in the work management system
and are automatically dispatched to the correct field worker based on the order's
Latitude/Longitude position and the person assigned to work orders in that area. Once
a field employee has been identified, the order is sent though wireless technology to
the laptop computer mounted in Avista's service trck. The order is then reviewed by
the employee for specific information needed to complete the work. The order status is
transmitted back to the dispatch center, as the employee indicates they are en route,
on-site, and/or have completed the work. The completed order is transmitted back to
the work management system where it is closed automatically. Dispatchers have
complete information for each order and a field employee's status. They have the
ability to manage and redistrbute work by simply dragging and dropping orders from
one field employee to another. The orders instantly move from the originally-assigned
laptop to the newly-assigned laptop.
2. ARCOS automated crew call-out. In November of 2009, Avista replaced its
semi-automated process of calling gas and electrc servcemen into work for
after-hours emergencies with a web-based system called ARCOS. Faster calls, e-mail,
texting and paging functionality with real-time employee availability and crew tracking
are a few of the key featues of the new system. The result has been a signficant
reduction in the time it takes a dispatcher to call field personnel, allowing more tie to
assess and analyze outages and trouble orders.
3. Keyhole Technology. This process helps us cost-effectively expose underground
pipes to pedorm some of our natual gas repair and maintenance work without cutting
into and excavating concrete. Keyhole technology allows the Company to work on
underground facilities through an 18 inch-diameter hole in a street's pavement. When
the job is done, the street is restored by putting the pavement core back into place with
no waste from asphalt mixing. Cost reductions also come from eliminating the need for
a backhoe and asphalt hot-patch crew or replacing concrete.
.4. Remote Installation!emoval of Hot Line Holds. A Hot Line Hold (HLH) is a
temporar relay setting that a feeder breaker/recloser is placed into whenever utility
personnel are working on or in the proximity of energized power lines. This setting
prevents the normal reclosing of breakers so that in the event of contact with the wire,
the device wil open and remain de-energized. The application of the setting has
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Page 4
traditionally been a physicallmanual push button operation of a switch at the station
breaker along with the physical tagging for notification and identification puroses.
For approximately 10 years, Avista has utilized the Distrbution SCADA system and a
device within our substations called the 43H switch to remove the Hot Line Hold upon
completion of work done by crews out in the field. Field personnel would then be
required to travel to the substation to remove the tag from the breaker. The Company's
new procedure allows A vista to return the breaker to normal operation in a timely
maner through updated software and hardware that allows the work to be done by a
dispatcher located at the A vista main offce.
These items are just examples of the extensive efforts of A vista to identify and implement
effciency measures andlor productivity across the organization, while continuing to provide
quality serce to customers.
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JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO,:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-11-01 1 AVU-G-ll-Ol
IPUC
Production Request
Staff-015
DATE PREPARD:WISS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
08/11/2011
Elizabeth Andrews
Adam Munson
Finance
[phone]
Please provide a schedule of prepaid items as of December 31, 2010 and on a quarerly basis for
2011 showing amounts, vendors, explanations and accounts used.
RESPONSE:
Please see Staff DR 015 Attachment A.
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AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
IDAHO
AVU-E-11-01 1 AVU-G-11-01
IPUC
Production Request
Staff-016
DATE PREPARD:WISS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
08/15/2011
Elizabeth Andrews
Adam Munson
Finance
[phone]
REQUEST:
Please provide the total amounts spent on the following activities during 2010 and show how the
amounts were allocated between Avista Utilities and Avista Corp and its subsidiares:
a. Internal auditing expenses (by employees and consultats);
A vista Corporation's anual report;
Deloitte & Touche and Deloitte Consulting;
Rating agencies;
All softare or information system-related items;
Board of Directors compensation, travel expenses, meeting expenses;
Corporate or charered aircraft;
Travel and training for A vista Utilties executives that are also A vista Corporation
executives;
Insurance coverage;
Overhead items including utilities, property taxes, security services, and other
corporate headquarers expenses;
1. All other allocated expenses.
b.
c.
d.
e.
f.
g.
1..
J.
k.
RESPONSE:
Please see StafCPR_016 Attachment A for items a though k. Please see Staff_PR_016
Attachment B and Staff PR 016 Attchment C for item 1.
.
~c;..-:ic:c;.,;0m.:()-.:i::§I'-.
REQUEST NO. i 6: Please provide the total amounts spent on the following activities durig 20 I 0 and show how the amounts were allocated between
Avista Utilties and Avista Corp and its subsidiaes:
. a. Internal auditig expeses (by employees and consultats);
Utility Non-Utity I Subsidiar
413,713
40,890
1,332,913
1,787,516
Labor
Employee Expenses
Deloitt Consultig
Tota
b. Avista Corpration's anua reort;
c. Deloitt & Touche and Deloitt Consultig;
Refer to (a.)
d. Ratig agencies;
19,772
19,772
Utility Non-Utilty I Subsidiar
157,907
Utility Non-Utility I Subsidiar
218,268
.
Labor
Contrct Labor
Softare
Hosting Services
Phone Service
Professional Servces
Harwar
Frae Relay
Wirless WAN
Dedicated Ciruits
Priter Toner
Lad and Lad Rights
Inteet
Other
Total
e. All softar or informtion system-related items;
Utility
1,834,360
11,953,922
2,933,288
1,565,937
1,322,842
818,928
669,153
583,D3
574,901
535,315
209,051
208,012
157,479
590,203
23,956,483
Non-Utility I Subsidiar
6,820
1,280
8,100
f. Board of Dirctors compensation, trvel expenses, meetig expees;
g. Corprate or charred airra;
(See Andrews workpapers section "aa" micellaneous restatig adj)
Utility Non-Utilty I Subsidiar
321,776 20,185
(for airaft amounts removed in the Company's filig see Andrws workpe section "aa" micellaneous restatig adj)
i. Travel and tring for Avista Utiities executives that are also Avista Corration executives;
Utility Non-Utility I Subsidiar
1732
j. Insurce coverge;
Propert Insurce
Liability Insuce
Total
Utility
1,507,926
3,832,733
5,340,659
Non-Utility I Subsidiar
467,810
467,810
.Labor
Lease Expense
Securty Services
Material & Equipment
Janitorial Servces
Professional Services
Utilities
Other
Total
k. Overhead items including utilties, propert taes, security serices, and other corprate headquar expenses;
Utility Non-Utity I Subsidiar
668,701
183,464
244,668
339,016
472,212
509,960
1,276,458
160,264
3,854,743
Staff_PR_016 Attchment A.xlsx Page i ofl
.
.
.
.J\'iJII'STA~
Interoffice Memorandum
Corporate Accounting and Reporting
DATE:
TO:
FROM:
Subject:
9/16/2010
Deloitte
Cindy Healy - Corp Accounting
Mass Allocation Process
The Oracle General Ledger mass allocations process is designed to move dollars from a
common service and jurisdiction into a specific service and jurisdiction. The allocation factors
are set by the Avista Rates group annually and updated in the Oracle system prior to January
month-end close. Only specific service and jurisdiction combinations are allocated. During the
allocation process the balances in the original accounts are not zeroed out, they are offset with
a original service (CD or GO) and a jurisdiction of (OS).
The allocation process takes place as follows:
Originating Account Allocation 1 Allocation2 Allocation3 Offset
001.XXXXXX.CD.AA.DL El.AN GL.AN G1.AS CD.OS
001.XXXXXX.CD. WA.DL E2.WA G2.WA CD.OS
OOl.XXXXXX.CD.lD.DL E2.ID G2.ID CD.OS
001.XXXXXX.CD.AN.DL E2.AN G2.AN CD.OS
001.XXXXXX.GD.AA.DL G3.AN G3.AS GD.OS
*Note: The account combinations are represented as
Compa ny. FE RC Accou nt.Service.J u risdiction .Statistica i Indicator
The FERC accounts included in the allocation process are as follows:
410100, 410140, 411100
403000-404999
500000-935999
Transactions with specific service and jurisdictions do not get allocated. For example:
00L.535000.ED.WA.DL would not be part of the allocation process.
StafCPR_016 Attachment B Page 1 of 1
. Mass Allocations
A monthly close procedure called mass allocations is run to spread common or not
directly assignable costs throughout the possible service/jurisdictions combinations we
serve and it accommodates the rates department in faciltating the results of operations
process. These Mass Allocations are run late in the monthly close process and serve to
assign common costs using common utilty codes (Le. CD, GD, ED coded 0,1,2,7,8,9)
to jurisdictions we serve that use specific utilty codes (Le. G1, E1, G2, E2) based on
predictions calculated by results of previous operations (ROO). Data is collected during
close and allocated out using one of six allocation percentages that are grouped in our
system into the following parent accounts:
Revenue
Operating Expense
Net Direct Plant
Maintenance Expense
Four Factor Depreciation
Expense Accounts
Four Factor DFIT
400000
401100
401300
402000
403999
640000
650000
.Each parent account allocates the data booked and housed in its related child account
to the specific utilty codes using one of six allocation factors produced by the Rates
department. 'For example Net Direct Plant (401300) allocates data booked to all the
accounts in the range 903900 to 903999 to specific utilty codes. This means
903920.CD.AA.DL (Accounts Receivable Program Fee) gets allocated to
903920.E1.AN.DL and 903920.G1.AA.DL. Further 903920.G1.AA.DL gets allocated to
903920.G1.AN.DL and 903920.G1.AS.DL all using the Net Direct Plant percentages
provided by Rates.
Common Utilty Code 7 (CD.AA)
Common Direct
Allocated All
(CD.AA)
Electrc Allocated
North (E1.AN -
Washington, Idaho
Gas Allocated Nort/(G 1.AN - Washington,
Gas Allocated All Idaho
(G1.AA) -
Washington, Idaho,~Oregon
Gas Allocated South
(G1.AS)"" Oregon
.The rate used in 2010 to allocate all the Net Direct Plant child accounts from common
direct allocated all (CD.AA) is 79.940% to Electric allocated north (E1.AN), with the
Staff PR 016 Attachment C
.
.
.
balance of 20.060% going to gas allocated all (G1.AA). This gas portion then gets
further split into 13.657% to gas allocated north (G1.AN) and 6.403% to gas allocated
south (G1.AS). The rates used to allocate Common Utilty Code 7 (CD.AA) for account
ranges allocated by Four Factor Depreciation uses a different set of rates. All these
rates are generally adjusted annually based on results of operations of the previous
year.
Staff PR 016 Attachment C
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-ll-Ol 1 AVU-G-ll-Ol
IPUC
Production Request
Staff-017
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
08112/2011
Elizabeth Andrews
Jeane Pluth
State & Fed. Reg.
[phone]
Please provide copies of all affiiated Company receivables and payables with Avista Utilities as
of December 31, 2010 and June 30, 2011. Show details including amounts, dates, explanations,
and calculations.
RESPONSE:
The information requested was provided to IPUC Staff Donn English durng his
12,2011.
r-on~gust::cen
-. m
:i::a..N-J
::J
.JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
IDAHO
AVU-E-11-01 1 AVU-G-11-01
IPUC
Production Request
Staff-018
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
Ri:r.Ft 1"
DATE PREPARD: 08/09/2b'Ú'¡ U
=:ER: Z~~r~~l!ii27
DEPARTMNT: 11~R.~~+àfsi?J~fr~)
TELEPHONE: " i(Ó9f:4í,.~W,~USSiD
REQUEST:
Please provide the complete calculation of the overhead ratio used to capitalize labor-related
expenses for 2010. Please include all components of the calculation and their amounts.
RESPONSE:
Please see the excerpts below from the Overhead Memo disbursed as the rate changes thoughout
the year. Please see StafCPR_018 Attachment A for details on how these calculations were
derived.
2010 RATES
EFFECTIV Change
DESCRIPTION BUDGET November JANUARY Inc/(Dec)RATES.2009 Rate 2010
Labor Related:
Payroll Benefits 57.60%58.00%60.00%2.00%
Paid Time Off 18.18%17.50%17.50%No Change
Payroll Taxes 8.75%8.75%8.75%No Change
2010 RATES
EFFECTIV Change
DESCRIPTION BUDGET Januar 2009 FEBRUARY Inc/(Dec)RATES Rate 2010
Labor Related:
Payroll Benefits 57.60%60.00%60.00%No Change
Paid Time Off 18.18%17.50%18.50%1.00%
Payroll Taxes 8.75%8.75%8.75%No Change
2010 RATES Change
DESCRIPTION BUDGET Februar 2010 EFFECTIV Inc/(Dec)RATES Rate MARCH 2010
Labor Related:
Payroll Benefits 57.60%60.00%52.50%(7.50%)
Paid Time Off 18.18%18.50%18.50%No Change .Payroll Taxes 8.75%8.75%8.50%(0.25%)
'l
Page 2
2010 RATES Change
DESCRIPTION BUDGET March 2010 EFFECTIV.RATES Rate MAY 2010
Inc/(Dec)
Labor Related:
Payroll Benefits 57.60%52.50%52.50%No Change
Paid Time Off 18.18%18.50%18.50%No Change
Payroll Taxes 8.75%8.50%8.50%No Change
2010 RATES Change
DESCRIPTION BUDGET EFFECTIV Inc/(Dec)RATES May 2010 Rate JUy 2010
Labor Related:
Payroll Benefits 57.60%52.50%52.50%No Change
Paid Time Off 18.18%18.50%18.50%No Change
Payroll Taxes 8.75%' 8.50%8.65%0.15%
2010 RATES
EFFECTIV Change
DESCRIPTION BUDGET SEPTEMBER Inc/(Dec)RATES July 2010 Rate 2010
Labor Related:
Payroll Benefits *57.60%52.50%47.50%(5.00%).Paid Time Off 18.18%18.50%18.50%No Change
Payroll Taxes 8.75%8.65%8.65%No Change
2010 RATES
EFFECTIV Change
DESCRIPTION BUDGET September OCTOBER Inc/(Dec)RATES 2010 Rate 2010
Labor Related:
Payroll Benefits 57.60%47.50%47.50%No Change
Paid Time Off 18.18%18.50%18.50%No Change
Payroll Taxes 8.75%8.65%8.65%No Chage
2010 RATES
EFFECTIV Change
DESCRIPTION BUDGET October 2010 NOVEMBER Inc/(Dec)RATES Rate 2010
Labor Related:
Payroll Benefits 57.60%47.50%42.00%(5.50%)
Paid Time Off 18.18%18.50%17.00%(1.50%)
Payroll Taxes 8.75%8.65%8.65%No Change .
.
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JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-11-01 1 AVU-G-11-01
IPUC
Production Request
Staff-019
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
08/0112011
Liz Andrews
Don Falkner
Finance
[phone]
Please provide copies of the federal and state tax retus for 2009 and 2010 when available.
RESPONSE:
Please see Staff PR 019 Attachment A for the Federal and Idaho State Income Tax retus for
2009. The 2010 federal and state income tax returns are due on Sep. 15th and Oct. 15th,
respectively.
..c:
;0m
,:e:
9N-i
.
.
.
Form 1120 u.s. Corporation Income Tax Return
For calendar year 2009 or tax year beginning __ ____ _ _ _ _ _ _' ending _ _ _ --- - - -- -----
.. See separate instructions.Deparimonl ci ti T..utyInlamll'éW"" Sai
A Check If:
1. f.,:i:~~~=::§ U$& IRS
b Lffelnonlìe . label.
ennsO¡ldaad rDtm2 P",soal hold,ín9 co, ~erwlse,
(al So PH). . pnnt or3 Peoál SI type.cor, (G(t inl~)
Name
OMa No. 1545.0123
~rm09
B Emploer Idecatin number
91-0462470
COate incorled
03 15 1889
o Total sssets (se mstructions)
4 ScheuleM.3 S okane
altac . . . . X E Check if: (1)
1a ;;:f:"1S 1 563 831 078. b i,':ce 1 c
2 Cost of goods sold (Schedule A. line 8). . . . . . . . . . . . . . . . . . . 2
3 Gross profi. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . . . . . 3
4 DIvidends (Schedule C. line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4~ 5 Interest .S.e.e. .S.t.a:t~in.etl:t. .4. 58 6 Gross rents . . . . . . . . . . . . . 6.= 7 Gross royalties . . . . . . . . . . . . . 7
8 Capital gain netincome (attach Schedule D (Form 1120)) .................. 8
9 Net gain or (loss) from Form 4797. Par II, line 17 (allach Form 4797) . . . . . . . . . . . . . 9
10 Other income (see instructions. atach schedule). .S.e.e. .s.t.a.t.e¡ne,nt. .5. 10
11 Total Income. Add lines 3 through 10. . . . . . . . . . . . . . . .. 11
. 12 Compensation of offcers (Scedule E. line 4) . .S.e.e. .S.t.a. t.e¡Ie.n t. .6. ... 12!o 13 Salaries and wages (less employtcrits) 13tl 14 Repairs and maintenance. 14~ 15 Baddebts . . . . . . . . 15
ã 16 Rents..............................................., 16
~ 17 Taxes and liceses . . . . . . . . . . . . . . . . . . . . . . . . .S.e.e. .S.t.a.t.e¡te.rit. .8, .. 17
j 18 Interest.............................. .S.e.e. .S.t.a.t.e¡ne.n.t. .9. .. 18
E 19 Charitable contribullons. . . . . . . . . . . . . . . . . . . . , . See. statement. 11. ~ 11
== 20 Depreciation from Form 4562- not cíalmed on Schedule A or elsere on retm (att Form 4562).. .. 20
.ë~ 21 Depletion............. . . . . . . . . . . 21¡ 22 Adveising............ . . . . . . . . . . 22
§ 23 Pension. profit-sharng. etc.. plans. . .S.e.e. ,S.t.a.t.ei:ep.t. .1.2, 23
.s 24 Employee benefit programs . . . . . .S.e.e. .s.t.a.t.ei:e.n.t, .1.2. 24
i 25 Doméstlc production activties deduction (allachFor 8903). . . . . . , . . . . . .. 25en 26 Other deductions (attach schule) . . . . . . . . . . . . . . .S.e.e. .S.t.a.t.e¡ne.n.t. .1.4. 26
Total deductons. Add lines 12lhrough 26 . . . . . . . . . . . . . . . . . . . . . . . . . ... 21
Taxable income before net operating loss deduction and special deductions. Subtract lie 27 from I1ne11
Les: a Net operating loss deduction (see instrclons). . . .. 29a
b Special deductions (Schedle C.line 20). . . . . . . . 9b
30 Taxable Income. Subtract line 29c from line 28 (see instrctions) .
i 31 Total ta (Schedule J.line 10). . . . . . . . . . . . . . .: 32 a ~2~~er~ay.m~l.er~i~. 32a
~ b 200..limated ia,q:iayents. 32b 29 880 000.¡ C ~=r=di:~¡~~~n.. 320 11 022 824. d Sal" 32d
~ e Tax deposited with Form 7Ö04 . . . . . . . . . . . 320() f Crit: (11 f.im2.~' (') r."",ii. 32f..
~ 9 Refundable credìlsfrom Form 3800, line 19c, and For 8827, line 8c 32
'g 33 Estimaled tax penalty (see Im.truclions). Che if For 2220 is attached . . . . . , . . .
i 3 4 Amoiint owed. If line 32h Is smaller than the total of lines 31 and 33. enter amount ow .
i 35 Overpayment If line 32h is larger than the total of lines 31 and 33. enter amount ovaid36 Ente, amou"lfrømt,,,3~youwit Credited to 2010 estimate tax .. 2 409 860. Refundéd",
linde, p""aiti.. of p_ij. 'dri"" Ihal' hll exartno tti return. includin -omyln _ulO$ and Slat.i, and 10 ine be of my knowlede and balie, ¡¡ i$ true. CQ'ro, andcomplete Declaraton 01 pr."arr (oth'" illan laiqyeri ,._ on il information ot willen p,ep."" has ""y knowedge.May th& iR diS'S thts flìIi.IIl'.
liAssistant Treasurer: ",iin the prepa"" snown belOW""~ (se irçtnetns)7-
Avista Cor ration and Subs
Number. stree. and ro or suIte no, If a P.O. box. see instructios.
1411 East Mission Avenue
City or tow, state, and ZIP coe
s 3 434 075 13!!.!
1 563 831 078.
1 072,571,457.
491 259 621.:
225 355.
4 441 293.
NONE
522 994.
671 662.
074 937.
023 300.
244,408-:71 71h
7 286 734.
851 420,
77 488 641.
61 267 329.
.LÆl§', 159 .
205 62.H.l,-
-6
16
506
9
3
..
~127~ 28::-g 29a
..0
Sign
Here ~Signature of ofer Oiaet .eir.empioyed
----l"FalknerDonald M.Date
Paid
Preparer's
Use Only
Prepa(s li
slgnaiure ,.
EINFirm's name (or
yours if se""mpioye).li
atres, and zip coe ,.
P1or no
JSA For Praoy Act and Paptrwor! Reducton Act9C11103,OO V09-7.3 91-0462470OOOOYO 759W 05/31/2011
StafCPR_019 Attchment A
5,228.
28 t 987 t 50.!
24 051 625.
-1 323 796.
14 597 754.
4~8,273r 819.
67 801 11a.
61 648.
67 739 470.
16,447,316.
18 857 176.
2 409 869.
Form 1120 (2009)
7
Page 1 of 32
.
.
.
91-0462470
Page 2Avista Corporation and Subs
Form 1120 (2009)
Cost of Goods Sold (see instructions)
1 Inventory at beginning of year2 Purchases.......,..
3 Cost of labor ,...,...
4 Additional section 263A costs (attach schule).
5 Other costs (attach schedule) .
6 Total. Add lines 1 through 5 . . . . . . . . . .
7 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Cost of goods sold. Subtract line 7 from line 6, Enter here and on pae 1. line 2 .
9 a Check all methods used for valuing closing invetor:
t/J§cost
(ii) X Lower nfcost or market
(iii) Other (Spècify method used and attach expanation.) Ji --------------..- --- ---- ------------- --------a---
b Check if there was a writedown of subnormal goods. . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . , . . . . . . . Ji
c Check if the LIFO Inventory method was adopted this tax year for any goos (If checked, atach For 970) .............. Ji
d If the LIFO Inventory method Was used for this tax year. enter percetag (or amounts) of cling I I
Inventory computed under LIFO .., . . . . . , . . . . . . . . . . , . . . . . . , . , . . . . . . . . l! r; L
e If property is produced or acquired for resale. do the rules of section 263A appl to the coporation? . . . . . . . . . . . .. LX Yes J No
f Was there any change in determining quantities cost or valuations betw opeing and closing invetor If "Yes"
1
2
3
4
l)
6
1
8
329,435.
Sßß. stptß~ßPt. J9.1 072 242022.
1,072,571, 457.
1 072 571 4~
attach e lanation.. .......,.nVes fX No
.-Dividends and Special Deductions (see instuctions)(a) Oivdii (e) Special cteducts
receiv (bl%(aIK(bl
1 Dividends from less-than-20%-owned domestic coatons (othe than
debt-financed stock) .. ..aa 068.70 61.648.
2 Dilldends from 20%-or-more-owned domestic corpations (other than debt.
financed stoc)..80
Dividends on debt-financed stock of domestic andforeìgn coations
..
3
;.~
4 Dividends on certain preferred stock of less-than20%-owne public utilties
42
5 Diviends on certain preferred stock of 20%-o -mol1owne public utilities
48
6 Dividends from less-than-20%-ow foreign coions and certain FSCs 70
7 Dividends from 20%-or-more-ow fol'eìgn coations and certain FSCs .80
8 Dividends from wholly owned foreign SUbSidiaries .
100
.
9 Total. Add lines 1 through 8. See instructions for limitation .S.tJl.t.,2.3,61 648.
10 Dividends from domestlc corporations receive by a small business invetment
company operating under the Small Business Invetment Act of 1958 .--100
11 Dividends from affliated grp members .100
12 Dividends from cerain FSCs .100
13 Dividends frôm foreign corporations not included on lines 3. 6. 1. 8. 11, or 12 19 132.
14 Income from controlled for..ign coporas undetSUbpan F (att Form(ll) 54711.
15 F orelgn divdend gross-up ....
16 le.DISC and former DISC divids not includ on line 1, 2, or 3.
17 Other dividends .S):Jn.t ~;3.11e.155.
18 Deduction for dividends paid on certain preferred stoc of public utilities .
19 Total dividends. Add lines 1 through 17. Enter here and on P' 1, line 4 Ji 225-355.
20 Total sJ*fal deductions. Add lines 9, 10, 11. 12, and 18. Enter here and on pa 1. line 29b .. .. Ji "1 "48.
. ..Com pensation of Ofcers (see instructions for page 1, line 12)
Note' Complete Schedule E only if total receIpts (line 1a plus fines 4 through 10 on page 1) are $500,000 or mor.
..,ie) Percenf of perent ofeo
lal Nam.. of offcer (bl Social seirity numbe time dellte to slockownø If) Amount of eompesatlo
builnf!1l ii¡-cormo è Pre!em
1 See Statement 24 %%%
%%%
'l %%
'l %%-
%%%
2 Total compensation of offcers ..-9.023,300.
3 Compensation of offcers claimed on Schedule A and elsere onreum .
4 Subtract line 3 from Ilne 2. Enter the result hee and on page 1. line 12 .9 02"'30n.
i_SA9C1120 2 00
For 1120 (2009)
OOOOYO 759W 05/31/2011 V09-7 . 3 91-0462470 8
StafCPR_019 Attachment A Page 2 of 32
.
.
.
Avista Corporation and Subs
Form' 1 20 (2009)
m: Tax Computation (see ìnstructio~s)
1 Check if the corporation is a member of a controlle group (attach Schedule 0 (Form 1120))
2 Income tax. Check if a qualified personal sece corpration (see instructons) . S trot. 29.
3. Alternative minimum tax (attach Form 4626) . . . . . . . . . . . . .
.. Add lines 2 and:) . . . . . . . . . . . . . . . .
5a Foreign tax credit (attach Form 1118). . . . . 5ab Credit from Form 8834. line 29. . . . . . . . 5b
c General business credit (attch Form 3800) . . l
d Credit for prior year minimum tax (attach Form 8827) 5d
a Bond credits from Form 8912 ........ 5a
Total creit Add lines 5a through 5a . . . . . . . . . . . . . . . . . . . . . .
Subtract tine 6 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Personal holding company tax (attach Schedule PH (Form 1120)) . . ,
Other taxs. Check if from: 0 Form 4255 0 Form 8611
91-0462470
Page 3
~
~2
3
..
6 69_6.
23 708 815.
NONE
23 708il
7 254 803.
6
7
8
7,261.499.
16 447 _316.I)
7
8
9 'ö ~~r~ ~~9; ,
o Form 6902 o Other (aUach scedule)16 47 316.
9
10. . . .. . . . . .. .. .. . .. . .
1 Check accounting method:a l:=eash bOO Accrual c o Other (specify) ~ _________ ----.----- ---~~
2 See the instructions and enter the:
a BusineSS activity co no.~ __2_~ll£tO______ __ ____ _ _ ___ ___ ______. --- - ---- ------------------ -- ---
b Business actìvity ~ _ J!';J!.E!çT.Rlç _ §__GAS_ Jt't:¡LJ____________________ - --- ----- --------.- - ------
c Product or service ~ _ l:J~E!ÇTAIÇl1X._~_~Ã'tTJM__ --------------------- --------------- -----
3.is the corpration a subsidiary In an affiliated group or a parent-subSidiary cotrolled group? .
.-X
If .Yes," enter name and EIN of the parent coion ~ -- -- -- - - ----------- ---- -- -~-- -- -- --------- ------
-- - - - --- - - - - - -- - - -- - -- - - - --- --- -- - -~------ ---- --- --- ---- - -- -- -- - --- ---- - - - ---- -- ---
4 At the end of the tax year:
a Did any foreign or domestic corporallon.partnership (including any enUty treated as a partership).trust.or tax-exempt
org;:mization own directly 20% or more,or own.directly or indirectly.50%or more of the total yoUng powr of all classe of the
corporatíoo's stoc entitled to vote? If "Yes." complete Part i of SchedUle G (For 1 i 20) (attach Schedule G) ..-.-
b Did any Indivdual or Elstate own directly 20%or more,or own.directly or Indirectly.50% or more of the total voting power of all ~-'
claSsèS of the corporation's stoc entitled to vote? If "Yes". complete Pa II of Schedule G (For 1120) (attacn Schedule G).--.-
5 At the end of the tax ye. did the corporation:~~
a Own directly 20% or more. or own. directly or indirectly, 5(% or more of the totl voUng power of all classes of stock entitled to vote of
any foreign or domestic corporation nol Ineluded on For 851, Affilallons Scule? For rues of constructive ownership. se instructions i.~.
If "Yes: comoletEl fi throuci (Iv),(U)Emplt (iil) Country of (hi) Pertae
(i) Name of Corporation Idenllfiilon Numbe incorporation Owned in Voting
(if any) Stock
-
...
fi....'--
i
I
!--
Form 1120 (2009)
JSA
9011302,000 OOOOYO 759W 05/31/2011 V09..7.3 91-0462470 9
StafCPR_019 Attachment A Page 3 of 32
.Avista Corporation
Form 1120 (2009)~ntilìued
and Subs 91-0462470
Pa¡e4
.
b Own directly an Interest of 20% or more. or own, directly or indirectly, an interest of 50% or more in any foreign or domestic partnership
I
(including an entiy Ireated as a partnership) or in the beneficial interest of a lrsl? For rules of constructive ownership. se instructions
I X
If 'Yes," complete ~) through (iv),
T
-¡¡,,)Maximum(i) Employer (Iii) Couniry of Organizatio
(i) Name of Entity Identìfcatio Numbe Perc;tae Owned in
-(if any) Profi. LOlS. or Capitl
.'
-
6 During this tax year. did the corporation pay dividends (other than stock dividends and distnbutions in exchange for stock) in
excess olthe corporation's current and accumulated earnings and profis? (se seetlon 301 and 316-) .
X
ff 'Yes," fie Form 5452. Corporate Report of Nondividend Distributions.
If this is a consolidated return. answe her for the parent corpoatlon and on Form 851 for each subsidiar.
7 At any time during the lax year. did one foreign person own, directly or indIrecty. at least 25% of (a) the total voting power of all
classes of the corporation's slack entitled to vote or (b) the total value of all classes of the corporation's st? .
X
For rules of attributlon, se section 318. If 'Yes," enter:
(I) Percentage owned ., __ ___ _____ _ __ ____ and lUI Owner's country .. ------------- --------.-----------
Ie)The corparation may have to fie Form 5472,Information Return of a 25% Foreign-ow U.S.Corporation or a Forein
Corporation Engaged in a U,S, Trad or Buness. Enter the number of Forms 5472 attached .. --- - - ------- ----- --------
8 Che this box if the corporation issued publicly offere debt instrumets with original iSsue discount, . . , . . . . . . . . . .. 0
If checked. the corporation may have to fie For 8281,Information Retrn for Publicly Offered Original Issue Discount Instrments,
9 Enter the amount of tax-exempt inlerest receive or accrued during the tax year ..$----- -------------------- ----
10 Enter the number of shareholder atthe end of the tax yea (if 100 orfewe) .. ----------------------------------
11 if the corporation has an NOl for the tax year and is electing to foreg the carryck period. check her. . . . . . . . . . . ... 0
If the corporation Is IiUng a consolìdated return, the statement required by Regutatl section 1.1502-21
(b)(3) must be attached or
the electîon wil not be valid.
12 Enter the available NOt carryover from prior tax years (do not reduce it by any deduction on line 29a.) .. S --- - ---- - - -------
13 Are the corporation's total reeeíptS (line 1a plus lines 4 through 10 on page 1) for the tax year and its total assets at the end of the
tax year les than $250.0007 .. .,. ..X
If 'Yes,"lhe corporation is not required to complete Schedules L M.1, and M-2 on page 5. Instead. enler the total amount of cash
distributions and the book value of property distributions (other than (lash) made during the tax year.. ' $Form 1120 (2009)
.JSA
9C 11:i 2,000
OOOOYO 759W 05/31/2011 V09-7.3 91-0462470 10
StafCPR_019 Attachment A Page 4 of 32
. .Balance Sheetl per Boks
Assets
Avista Corporation and Subs
Form 1120 (2009)
Beginning of tax year
(e)
91-0462470
PageS
.
1 Cash.
2a Trade noles and aCcunts revable
bless afloWánce for bad debts.
3 Inventortes.
4 U.S. government obligations
5 Tax-exempt serities (se instructions)
6 Oth wmml....I. (all..-t sceduiel
7 Loans to shareholders
8 Mortgage and real estate loans.
9 Other investments (attach scedule)
10a Buildings and oter deprecable assets.
b less accumulated depredation .
11 a Depletable assets
b Less accumulated depletion
12 Land (net of any amortzation)
13a i ntangible assets (amorble only) .
b Less accumulated amortization .
14 Other assets (attac sChedule)
1 5 Tota assets .
Llabnlts and SharehOlders' Equit
1 6 Accounts payable
1 7 Mortgagfl. nots. bondS' piiàb~ iñ lèsSIhan 1 ye
1 8 Other current liabditie (att scedule) .
19 Loans from shareholders . . . . . .
20 ~r~~~:es. n~s. bonds payable in 1 year
21 Other liabilties (atach sChedule) .
22 Capital stoc: a Preferred stoc
b Common stoc
23 Additional paid.in capital.
24 Ret"¡nl eains',iptopOO (alia sce'
25 Retained earnings. Unapprtated
26 Ad~meiils to shareoldel'' equit .(at scedule)...........
27 Less cost of treasury stock .
28 Totiiilill,billles and slafiolder' eouít~ .
Schedule M.1
- - ----- -- - ------ -- --- --~-.__ __.ssòta _stgj:s!Jnerij:~_!2g__
4 Add lines 1,2, and 3 . . . . . . . . . .
JSA
9C' 1403,000
ta)
Sttnt 36
272.093 185.
( 44.881 024.
Stit 38
stmt 39
stmt 40
3 351. 951. 667 .( 1117.322750.'
(
94.179.121.
( 53834,797.)
stInt 41
Stmt 42
Stmt 43Stmt 44.
stmt 47Stmt47
28 673.074.
1 116 110,064.
Stmt 48
15 37
93, 620 i 287 ,
End of tax yer
(b)
7.709 152.
Stmt 37
227 212 161. (
53.526.321.
249 120.640.
42 747.192.
31. 220,473.._
192,459.018.
3 500.089 410.
2 234 628 917. 1 187 277 235. )
26.328 101.
--.3 1, eJ~ 230 '._
40 344.324. 62 062.427.
721.879.978.
3 535 308 445.
158.112,872 .
140 747.
153.926 968.
1 191.515 624.
902 706.429.. " 'i ,,'.,' .'
1, 144 783,138.
-123.524.
1.548.121.
340, 015. 2_~
-357.229 760.
87 394.\
3.535.308 445.
28 673 074.
1.119 244.692.
Reconciliation of Income (Loss.) per Books-Wlth Incom'e per Return
Note: Schedule M.3 required Instead of Schedule M.1 If toal assets &e$10 mílion or more. see instructons
N t I (i ') "~~k --. 84 7 1llco_recorded on books -¡- yeiir1 El ncome oss per lJ s . . . . . . . 330 366. not includf Oil Ihiii return (itemize):
2 Federalincome laxpe books . . . . . . 43 646 223. Tax.exemptinterest $ - -- - - - --
3 Excess of capital losses over capital gains 333 336.
4 Iiicome $iibject to ta not reed on boos
thiii yer (ítemlze): _ __ _ ______ _____
_ _ __see_ _$. tg.t.eJnerit__!l~__5 Expense reed on boos this yer notded ucled on thi. reb.m (itemize):
a Depreciation . . . . . . . $ __ _ ____
b Charitable contributions. . $ _ _ __ _ _ _
c Travel and entertainment .:$ _ .. _ _, _. _ _
_ __)le,Ê_ _$.t g.t.e.ment__tl~__
Add lines 1 throu h 5. . . . . . . . . .
Anal sis of Unappro
1 Balance at beginning of year
2 Net Income (loss) per boks. . . . . . .
3 Other ìncreases (iteize): _ __ _ _ _ _ _ _
(dl
7,451,564.
206 373.448.
37,281,381.
28 833.011.
190 641 698.
2.312 812 175..__
28 106,243.
69 dl32, 803.
552.7421.815.
3 434 075.138.
124.823 521.
65.541._,
103,222.314.
1.209 960.766.
813 376.821.
1 147.917.766.
-4i-Q07, 432.__ I, 548, l.~~
388,564,488.
-353,487,728.
( -2 090.960.)
3.434 075.138.
.. _._._-'- - --- -- - -- _._-,-----
283.
_see__at9t~1tei;rj;- _~4. - --
8 Deductions on this return not charged
against book income this year (itemize);
a Depreciatio. . . . .. :$ _ _ _ _ -
b Charitable contributns . :$ _ _ _ _ _
-------- -- ----- - - ------
6
4 290 080. 7
428 6 5 670. 8
OOOOYO 759W 05/31/2011
StafCPR_019 Attachment A
V09-7.3 91-0462470
8 471 219.
206,984,818.
-1 521 719.
213 934 318.
67 801 118.
44,360,374.
-4 289 192.
40 071 182.
388 564 488.
Form 1120 (2009)
11
Page 5 of 32
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3
Department qf ti Treasury
Intemal Revnue Serce
Name of corporation (common paren!, if consolidated return)
Net Income (Loss) Reconcilation for Corporations
With Total Assets of $10 Millon or More
.. Attach to Form 1120 or 1120-C.
.. See separate instructs.
OMa No. 1545-0123.SCHEDULE M-3
(Form 1120)~(Q09
Employer Identlfiàtl number
Non-consolidated return
Mixed 1120/L/PC rou
91-0462470
(2) X Consolidated return (Form 1t20 only)
(4) X Dormaiit subsidiaries schedule attacled Stmt 1
ii Financial Information and Net Income (Loss) Reconcilation (see instructions)
1 a Old the corporation fie SEC Form 10.K for Its Income statement penod ending with or within this tax year?
ri Yes. Skip lines 1 band 1 c and complete lines 2a through 11 with respe to that SEC F 0, rm, 10-K.
D No. Go to line 1b, See instructions if multiple non-tax-bas incoe statemts are prepare.
b Did the corporation prepare a certified audited non- tax-basis income statement for that peOd?
EJ YC$. Skip line 1 c and complete lines 2a through 11 with respect to that income statement.No. Go to line 1 c.
c Old the corporation prepare a non-tax-basis Inco statement for that peod?
o YC$, Complete lines 2a through 11 with respect to that income statement.
D No, Skip lines 2a through 3c and enter the corporation'S net Income (loss) per its boos and records on line 4a.
2 a Enter the income statement peiod: Beginning 0110 i 12 0 09 Ending i 2/3 i 12 0 0 9
b Has the corporation's income statement ben restáted for the inco statement peod on line 2a?
D Yes. (If "Yes." attach an explanation and the amount of eacl item restat.)
(X No_
c Has the corpation's income statement been restated for any of the five income statement peods precedng the peod on line 2a1
n YC$. (If "Yes," attach an explanation and the amount of each Item restated,)
(X No,
3 a Ön~:.the corporation's voting common stock publicly traded?
i: No. If "No." go to line 4a,
b Enter the symbol of the corporation's primary U.S. publicl trd voting common
stock . . . . . . . . . , . . . . . . . . . . . . . . .. .....,..,.... ,
ç Enler the nine-digit CUSIP number of th l ' brCl tra vol'
common stock. . . . . '-..
4 a Worldwide consolidated net Income (10
b Indicate accounting standard used for I
(1) cz GA (2) 0 IFRS (3) 0
5 a Net income from non Includible foreign
b Net loss from nonincludible foreign ent
6 a Net income from nonincludible U.S. en
b Net loss from nonincludible U,S. enliles
7 a Net income (loss) of other includible fo
b Net income (loSS) of other includible U
e: Net income (ioss) of other includible en
8 Adjustment to eliminations of transacti
schedule) . . . . . . , . . . . . , .
9 Adjustment to reconcile income statem
10 a Intercompany dividend adjustments to
b Olher statutory accounting adjustments
c Other adjustments to reconcile to Bmou
11 Net income (loss) per Income stateme
Note. Pari I. line 11, must equal the amount O! Part II. line 30. cotumn (a), and Schule M-2, nne 2,
12 Enter the lotal amount (not just the corporation's share) of the assets and liabilties of all entiles included or removed on the followng Hoes
.e corpora ion s primary pu i Y 109
I I
ss) from incoe statemet source identifie in Part i, line 1 4a 84 330 366.
ine 4a (see Instrctons):
(5) 0 Other (spefy)IStatutory (4) 0 Tax-basis
entities (at scledle) ..sa )
ìtes (attach scedle and enter as a positive amont)5b --
títies (attach scledule)6a i .--.
(attac scledule and enter as a poiti amount) .
6b
reign disregarded entities (atacl schedle)1a
.S. disreard entiie (attacl scledule) ..1b
tiles (atacl scheule) ....1c
ons between Includible entities and nonincludible entitles (attach
.8
ent period to tax year (attach scleduleJ ..9
reconcile to line 11 (atac schule) ,10a
to reconcile to line 11 (atacl scledule)10b
nt on line 11 (attacl scledule) .10c
nt of includible corportions. Combine lines 4 throuh 10.11 84.330 366.
Total Asses Total Liabilities .'
a Included on Part I. lin 4 ..-
b Removed on Part i, line 5...
e:Removed on Part i. line 6 ...
d Included on Part I, line 1 ...
For Papêrwork Reduction Act Notce, see the Instrctions for Form 1120.Se:hedule M.3 (FOrm 1120) 2009.¡SA
scino 2,,000
OOOOYO 759W 05/31/2011 V09-7.3 91-0462470 7
StafCPR_019 Attachment A Page 7 of 32
ConSOidaled eliminatio.
Page 2
Employer Identiflcatlon number.Schedule M-3 (Form 1120) 2009
Name of corporation (common paret, if consolidated return)
Avista Cor
()Qi epphcale OOx(llI' i 1)(41 Mixed 1i20ILJI'C groop
Employer identification number
Reconcilation of Net Income (Loss) per Income Statement of Includible Corporations With
Taxable Income per Return (see instructions)
.
(0)
.-----(0)
-
(ill
Income (Loss) Items (h)
i"" (LOl) per Tempo p"".ent In"" ILl'¡ pè
(Attach schedules for tines 1 Úlrogh 11)Income staiemt Ottl"",,DiII"'""C1 T""Retum
1 Incoe (10") fr eqlly metoá torel9ncorra1l0fUi .
Z GroJj:s.f'o-feigJ divides not prewiusly lá 1~, 132.19,132.
i Subpai F, OEF. aM ..milar inco inclusns
4 Sectio 78 g""-U
6 Gras. foreign dlinutí p""sly tax .
6 Inc~ (190) ffom eqly meod US.2.696.76L.-2,.696 76L.
7 ttæoJ=~cU ~ ;'.;ií~al'; ~ ú.' .118 145.118~cooolliio
8 Minoríiy 'nler""t for oncluòíbie c:o.-
11 inco Oo.s) fro U,S, pan""p'.-3 628 73L.2 927 797.-700,934.
10 Inecme (los) lro tote pail1ips
11 Income (Jos) fr other p..i;to"gh enbti -140,991.-140 99L.
12 IHuns relating to reable nansactlo(l.S
íahac dalails)
13 Inle,...1 inco (al FOlIO S916-) .1 767 097.36.617.-11 813.1 791,90l.
14 Total açal to cahoolUstment ~
16 Hedgin tranoas .
16 Mat.lo.fel i""'" 11"") .1.102 478.857.33.269.130./1 069.209JiLl
17 COsl 01 goo. sod (atlac romi S91llAl
18 Sal" vell' ;,;..if'" ..If... andlor I"""".¡
19 Section 4S1(aj adjeimei.
io unearnediclai_ '''
---
21 ii"lCM recoQnitkm fro long-tet -ctnJs
22 Oriml lslo'LU d&1l0f bnd öthoi irnl)od inMG1 .--
u.Incoe .iai"nii gann_ on sae,
exchang. sttdoninet. wotessness:~ at
oth.. diSpositi of ....t. oth.. than 88 499.-89.240.741.
I"vanlory aM pa.thrCl 011'11" .
b Gross _llai gain. ft Sdadule 0,
excluding amouts from øa&-thro enties 84.469.84.469.
c Gfcaal los."" Iram SChedUle 0.
eioud,ng øinlsiiOl pa..ihriyh erlitl"",
abandonmet i_. ood _th. stoc""..
d Nel gain/loS' reped"" Foo 4797, lin"
17, e""llIdmg amnts lro pa.thih
enlllies, lldomeii.., aM wOlI.....-6.607.157.-6J. 607.157.Ilocl""..
0 Abandmet I.... .
1 Worhles SIOCk ios (_ del"sl, ','
-
g OIh'" galnllo., on dl.pOSlon of ..... Ol"eiuian invetor . . . . . ~ . . . . .
24 CaoUal 1""$ limllm"" an ..Ioiwar ,,!;333 336.333.336.
25 Otlie in como (i""si.~:i wìt'tdJff~r.it''',-, 51 :lL_i~QL 793 .222 -1.280 817.1~2.432,668.
¡atta acadule¡ . . . m . ..20 692.
26 Toillncom (Io""llto.. Comblnelit.. 1 411 . 93 5...§.?...49 840 594.-3 655 314...._ 458. 120.842.
i",ough 2ó . . . . . . . . . . . .
27 Total ..xpö&edèduction ¡tom (trOlfi Par
ill, line :i1..-339 .403 074.-99 023 240.36 308.712.-402 117 602.
n Olhei lIem. with no ói~ .:t . .--11 797 878.11. 797 878.
n.Mi~Ød, g,roup&. l8instctis; Ali others,84 330.366.-49 182.646.32 653.398.67,801,118.
combine line. 26lhrough '-8. . . . .
b PC Insuranc sugroup recciliation ioalO
o Ute inou'""o" lIoup "'''dIlaon l0".
30 _dilation toiais. c""bine Ii".. 29 84t330,36~.-49.182.646.32 653.398.67 801 U8.
inrough 2g .
Note. Line 30. column (8). must equal the amount on Part i. line 11, and column (d) must egual Form 1120, page 1, line 28.J5A Schedulo M~ (FOnT 1120)2009
9C2731 2000
.
OOOOYO 759W 05/31/2011 V09-7.3 91-0462470 8
StafCPR_019 Attachment A Page 8 of 32
.
.
.
Schedule M-3 (Form 1120) 2009
Name 01 corporation (common paret If consoidate return)
Page 3
Empler identication number
Avista Cor
QI applicble i...): (1)Consoate eliminatis (4)Mìxed 11 20/L/PC group
1120 eliminats
Emplor Identification number
Reconcilation of Net Income (Loss) per Income Statement of Includible Corporations With
Taxable Income Oèr Return - Expense/Deduction Items (see instructions)
ExpensefDeduction Items (e)(b)(eJ (d)
Eiense pEr Temporary Pennanent DoouctiOl pe
Income Statemenl Dllfer&Rce Diference Tax Retum --
1 U.S, eurt8ntince tax expmise 26 726 301.142.-26,726.443.
2 U,5, deferred "'C! ia~_.--12 980 062.-12 980 062.
3 Staie and I"" ow",1 inoe i"" ""en.. .2 435 -462.-870.930.102 494.1.667~
4 51aie ancl ki defer incoe la "''''''''150.504.-150,504.
5 Foreign curret Income ta é.etse (other
than foreign withholmg t~)-
S F oréign daft'l'ed iocome i.,x e~ense .._-
7 Foreign wllhhokling !io:ßS ..-_.
8 lnteril&t øxper (al1i1Ch For 89't6-A)265.296.-265-1296.
9 Stock oplion wtanse 2.596....88.-1. 104 432.1. 491, 1.?-L
10 Other equit-b.. aip"'.livn
11 Meals and enier_1 . ..__~8,026.,-50.-418 213.,.~-1 763.
1 2 Fin.. anà pøroo 40 909.21 000.-3.328.58 581.
13 Ju-øm~. doim\Jllul.. øwan:l, ò1idMr ~8ia 702.-818 702..,
14 Par,rtel"l$ .
18 Compen..'I"" wiih seèki ltl(m) 1lialøn
16 Pensi and prn"..~arlll .34 513 903.-2.901 659.1. 248 185.32 860 429.
17 Other poll_1 ben-Ils 4.224.037.616 271.4,840,308.
1 a Deferred cop""óØ ..18 271.1. 035 000.1 053,271.-
19 Chonlatie colnuli or "" ana Ulgitl.I ___ It 406
p,op""y 159.1,406,159.
20 Clinntablo contributíO of íntaiba proery _.._-,
21 Cli,dttlbk ewiiòúUor ~mltiJønic~1!ytlId .
U Oohè p,O(ucUon adMti.. deductio -153 340._-. 477,136.4 323.796.
n Currenl year acqu1$lon IX ,,,g301_
Invesiri banmg t_ .-
24 Cor,..nl Y"' "èqiólic Of ~on i
legal and iiniin I_.
is CUtteN yc6f -.c-U1ltinitlQ(.c411¡~lldo oiti ~òG1S.
26 ArnOnli"Uò1impalrmenl'ol g_ .
27 Amor1íz:tiörtof øcqiJdion, feoganìZ~
and star.up .""1$1 110 572.-1 110 572.
28 Othor amørHzat:tn or mpalt wt-0.198.335.-195.888.2,447.
2$Setlloö 198 onvitcnmertal remødltiOf cots 6.541.6,541.
30 Deløl
31 Døprea.ic .94 377.236.113 360.509.207.737.745.
n I3 ne!._ .5,152,901.2 133.833.7,286,734.
n Corporate owned lite Insuran pnmlÎiJtn -593 393.594 264.871.
34 Puretase 1J5 ieae (fl) purch:ilssrs andJorI-I.-,588 629.-314 915.273 714.
35 Other CXPéliSeJdooudion items'w¡O,
diftar"". (aU"' .ch~J¡t .8.151 964 974.-11 784.000.--1 347 809.138,833,165.
36 Totil expesedeductlon lre$.Combine
tiM'"ìhro i$ ltU11i tieUI Md un PiUiit hl'if
21, n;porlin jjOo.itlVf .mi:unts _ nag:.(M -'f1Q
IWg.,Uve bl1dtlll i\ I)O$j\i'I 339 403 074.99 023 240.-36 308 712.402 117 602.
Sçhltdul" M.3 (For 1120)2009
JSA
¡¡C27322,Ooo
OOOOYO 759W 05/31/2011 V09~7. 3 91-0462470 9
StafCPR_019 Attachment A Page 9 of 32
r b 41 IDAHO (_ JRPORA TION INCOME'. J( RETURN
~ EFOOO0207.08-9.10$22009
State U$only
For caledar ye Mo Day
2009. or fISl
year beginning
Yea Mo
endingO AMENDED RE, check the box· Se inslTUns. page 6 for the reas
for amendin and enter the numbe. ·
ne nae
910462470Avista Co ration & SubsidiarBosiri mai ad_AVIS
.
S ok e WA 99202
1. Did the corporation name change? If yes. enter the prevous name
2. If a federal audit was finalized this year, enter the latest year audited. . . . . . . . ·
3. Is this an inacte corporation or nameholder corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. a. Were federal estmated tax payments required? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Were estimated tax payments based on annuarlZeq amounts? . . . . . . . . . . . . . . . . . . . . . . . .
5. Is this a final retu? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, check the proper box below and enter the date the event ocured
o Withdrawn from Idaho 0 Dissolved 0 Merged or reorg~n~¿d . . . . . . Ênte'r ~. F'EiN
6. Enter the extended federal due date If this is a short period retu
7. Is this an electrical or telephone utirit . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . .. x:
6. Did you use the combined reporting method? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a. Does this corporation own more than 50% of another corporan?
b. Does another corporation own more than 50% of this corporation? : : : :: : : : : : : : : : : : : : : : : :
c. Are more than 50% of this corporation and another corporation, owned by the same interest? . . . . . . . .
d. Are two or more corporations in this report operating inldaho or autori;zed to do busnes in Idaho? . . .
9. If you are a multnational taXpayer, anSWer questions a., b., and c. Complete Form 42
a. Check the box for your fiing method: . (X worldwide return · 0 water's edge return See Form 14.
b. If a water's edge return is filed, do you elect not to fie watetsedge spreadseets? . . . . . . . . . . . . . .
c. If a worldwde return is fiied, is foreign income computed by making book to ta adjusent? . . . . . . .
1 O. Did you claim the propert tax exemption for invesent ta credit propert acquired this ta year? . . . . . .
11. Is one or more corporations in this report Paying the Idaho premium ta. . . . . . . . . . . . . . . . . . .
ADDITIONS
12. Federal taxable Income . . . . . . . . . . . . . . . . . . . . . . . .Stit .2. . . . . . . . . . . . . . . · 1 21 3. Interest and dividends not taxable under Internal Revenue Code · 1 3
14. State. municipal and local taxes measured by net incme . 'Sbit . i' . . . . . . . . . . . . . . · 14
15. Net operating loss deducted on federal retu. . . . . . : : : : : : : : : : : : : : : : : : : : : : : : : · 15
16. Divdends received deduction on federal return · 1 6
17. Oter additons, including additions from Form 42; Partii: : : : : : : : : : : : : : : : : : : : : : : : : · 17
18. Add lines, 12 thrcîl.igh 17 . . .. . . . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . .. 16
SUBTRCTIONS
19. Foreign diVidend gross-up (Sec. 78, Internal Revenue Code). . . . . . . . . . . . . . . . . . . . . . . .20. Interestftom Idaho munIcipal securites · 20
21. Interest on U.S. Government obligations: Afuch'a ;'6h~duie: : : : : : : : : . 21
22. Interest and other expenses related to lines 20 and 21 . 22
23. Add lines 20 and 21, and subtract line 22 . . . . . . . : : : : : : : : : : : . . . . . . . . . . . .
24. Technological equipment donation. . . . . . . . . . . . . . . . . . . . . . . . .. ..........
25. Allocated Il'come. Attach a schedule. . . . . . . . . . . . . . . . . . . . . . 25
26. Interest and other expenses related to line 25. Attacl a schedule . 26
27. Subtract line 26 from line 25 . . . . . 27
28. Bonus depreciation. Attach co'~pötåt¡o~¿ : : : : : : : : : : : : : : : Šti~ i.: : : : : : : : : : : : : · 26
29. Oter subtractions, including subtractions from Form42, Par II . . . . . . . . . . . . . . . . . . . . . · 29
30. Total subtractions. Add lines 19, 23, 24, 27, 26 and 29. . . . . . . . . . . . . . . . . . . . . . . . .. 30
31. , Net business income subject to apportonment Subtract line 30 from lite 18 . . . . . . . . . . . . . . · 31
~yes .
X Yes, ·
Yes .
Yes ·
~x No
No
No
X No
Yes .No
Yes ·No
Yes ·X No
Yes .X No
Yes .No
Yes .No
Yes .No
Yes .No
Yes .No
Yes .No
6 43.
1 667 026.
61 648.
6
7 7 7 9.
7 736 719
61 19 0 8
.IIII ~IIIIIIII920061
91-0462470
..
MAil TO: Idaho State Tax Commission, PO Box 56. Boise. 10 83756-0056
ATTACH A COMPLETE COPY OF YOUR FEDERAL FORM 1120 OR 1120A.
9D1411 L.OOO
StafCPR_019 Attachment A
2
Page 10 of 32
32. Net business Income subject to apportionment. Enter th amnt from line 31 ......
33. Corporations with all activity in Idaho enter 100.". Multistetmultnatonal coats
complete and attach Form 42. Enter lhe apportionmen factor fro Form 42, Part I, line 21 . 33
34. Net business income apportioned to Idaho. Multiply line 32 by the pecent on lie 33 . . . . . . . .. 34
35. Income allocated to Idaho. See Insios .. . . . . . . . . . . . . . . . . . . . . . . . . . .. 35
36. Idaho net operating loss carrer. carrck . Enter tot. . . . .. 36
37. Idaho taxable incoe. Add lines 34 and 35, and subtct line 36. If the coion ha an
NOL and Is eleting to forego the caack period, check hee ·
38. Idaho Income tax. Multiply line 37 by 7.6%. Minimum $20 for each cor oratio (se ins. . . . . . . . ..
CREDITS
39. Credit for contributions to Idaho educatal entiies . . . . . . . . . .. 39
40. Credit for contributions to Idaho youth and rehabilíttlon facilites. . . .. 40
41. Total busln&Sslncome tax cred from For 44. Part I,llne 12.
Attach Form 44. . . . . . . . . . . . . . . . . . . . . . . . .
42. Total credits. Add lines 39 through 41
43. Subtract nne 42 from line 38. If line 42 i~ ~aie ~ iin~ 38: ént~'~ : : :
OTHER TAXES
32
1062
Form 41. Page 2
61 194 098..r EFOOO25p2 01-0
19.9333 %
1 198 003.
41 463 524.
42
43
463 524.
4 3 524.
.
44. Permanent building fund tax. Enter $10. Combined repors Inclde $10 for
eah corporation operating or authorized to do buiness in Idaho . . . . . . . . . . . . . . . . .
45. Total tax from recapture of Income tax credits from For 44. Part Ii. line 7. Att Form 44 . . . .
46. Tax on Idaho compensation of individual officers and direcor not reorted to Id . . . . . . . . . ..
47. Fuels ta due. Attach Form 75. . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . .
48. Salesse tax due on mall order, Internet, and other noned puhæes . . . . . . . . . . . . . . . . . ..
49. Tax from recapture ofqualífled invetmnt exempn (alE). At For 49ER . . . . . . . . . . . . . . ..
50. Total tax. Add lines 43 throullh 49. . . . . . . . . . . . . . . . . . . . . . . . .. .......... ·
51. Underpaymnt interest. Attach For 41 ESR . , . . . . , , . . . . . . . . . . . . . . . ..
52. Add line SO and nne 51 . . . . . . . . . . . . . .
PAYMENTS AND OTHER CREDITS
53. -E:stimaied-ta paen" .. .. .. .. .. .. .... ..........".."...... -. .. .. .. It .. .... .-.............. Ii .. .. ...
54. ,special fuels ta refud Gaso,line ta refund Attach Form 75 .
55. T~ Payments and other credit. Add line ~an rin 54 . . . . . . . . . . . . . . . . . . . . . . . . .
If line 51 s more thn line 55, GO TO LINE 56. If line 5 Is less than IIne5$" GO TO LINE 59.
REFUND OR PAYMENT DUE
.44
45
46
47
48
49
SO
40.
905.
ONE
464,469.
52 464 469.
53
54
55
760 000.
760 000.
Interest from due date ·Enter total . .
56
5756. Tax due. Subtrat line 55 from flne 52 .
57. Penalty.
.
58. TOTAL DUE. Add line 56 an li 57
... .. .. .. .. " .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
59. Overpayment. Subtract line S2 from Une 55 . . . . . . . . . . , . . . . . . . . . . . . . . . . .
See Statement 6
60. REFUND. Amount of line 59 yo want refnde to yo .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. .. .. .. .. .. /I .. .. ·
295,531.
295,531.
61. ESTIMATED TAX. Amount you want credited to your 2010 esed ta
Subtrar: line 60 fròm line 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61
AMENDED RETURN ONLY. Complete thl$ seçtori to determIne your ta due or refUd.
62. Total due (line 58) or overpayment (line 59) on th retum. . . . . . . . . . . . . . , . . . . . . . . . , . 62
63. Refund from ornal return pIU$ additnal refunds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
64, Tax paid with original retrn plus additional tax paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
65, Amended.ta due or refund. Add lines 62 and 63, and subtac line 64 .. . . . . . . . . . . . . . . . . . 65
. Within 180 day of receiVng this return, th Idaho State laX Commission may dìSCUS th return with the paid preprer Identiie beow.
Under penaltes of perjury, I declare that to the best of my knowledge and belief this reur is, tru, co and complete. se instrctons.
SIGN ·
HEE
Assistant T easurer
Paid ptpats slgnaiu..
509-495-432
PrepeatsEI SSM, or P1
ii III III inii I920261 .....
Addres and phone number
90U12 1.00,0
91-0462470 3
StafCPR_019 Attachment A Page 11 of 32
~42R.EFOO02
01112-09
AHO SUPPLEMENTAL SCHEDULE. IR
MULTISTATE & MULTINATIONAL BUSINESSES
Attach to the Idaho Income Tax Retu as Page 3
1062
Name IS _ on iem Fed."1 employ idenll numbe
vita rat & S
PART I. APPORTIONMENT FORMULA
PROPER (OWED PROPERT AT ORIGiNA COST)
BEINNlNG OF YEA
1. Inventoris . . . . . . . . . . . . . . . . . . . . ... 51 849 245. ·
2. Real and tangible personal prop. . . . .. . .., · 3 343 097 804 ·
END OF YE3. Inventor. . . . . . . . . . . . . . . . . . . . .. · 35 387
4. Real and tangible persona propert . . . . . . . . .. · 3 511 4 9 9
5. Total of lines 1 throh 4 . . , . . . . . . . . . . . . 6 941 833
6. Average. LIne 5 divded by 2 . . . . . . . . . . . . . 3 47 0 916
7. Rented propert (caitalized at 8 timesrel paid) . ... 5 32
8. Total propert. Add lines 6 and 7 . . . . . . . . . .. · 3 523 649
9. Idaho property percentage. Compute percentage to four dec ca
SALE (GROS RECEIPT)
10. Gross sales, les rern and alloris . . . . . . .. ·
11. Sale$ delivered or shipped to Idaho purcsers. . . . .
12. Idaho "throwback" sales. . . . . . . . . . . . . . . .
13. Saiesof &ecl . . . . . . . . . . . . . . . . . .. ·14. Other business gros reclpl$ . . . . . . . . . . . .. · - 7 8 6
15. Totl gross recipts. Add lines 10 th 14 . . . .. · 1 553 882 60 349 853 949. ..
16. Idaho sales percentage. Compute percge to four decal pl. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.:= sales pecentage doubled. Multiply line 16 by 2. Utilit compaie se lnstetons. . . . .. . . . . . . . . . . ',' . "
18. Totlwageundsala . . . . . . . . . . . . .... 1 4 723 559 · 235 890.
19; Idaho payroll percentage. Compute percentage to foU deimal place. . . . . . . . . . . . . . . . . . . . . . . . . . . .
20. TOAL PERCENAGE Add line$ 9. 17 and 19. Utilit companies add lines 9, 16 an 19 . . . . . . . . . . . . . . . . . .
910462470
1 568
873 679
TOTAL IDAHO
285 ·
170 ·
504
752.
824. ·
576. ·
1
911
1 788
894
17
911
21. IDAHO APPORTIONMENT FACTOR See Instrcts ; . . . . . . . . . . .
PAR II. MUL TINATlONAL ADJUSTMENTS. Requil'd loT all muiilJnàc:~
ADDITIONS
1. Income of unitry foreign sUbidiares: See Instetons . . . . . . . . . . . . .
2. Federal taxble income of unilaiy subsIdiaries not Includ on the federa return .
3. Foreign Sales Co (FSC). See Instrclom . . . . . .. . .. . . . . . .
4. Income of fòrelgn corprations subject to tetaaton. . . . . . . . . . . .
5. IRe Secon 936 possessiòri corporaons. se instrcts . . . . . . . . . . .
6. Intercompany transactions eliminated on the federa retur . . . . . . . . .'. .
7. Other addions. Attch explanatn . . . . . . . . . . . . . . . . . . . . . .
WOlOOE
%
.
.
.
It Total åddltons. Add lines 111lou h 7. Enter on line 17 Fonn 41
SUBTRctIONS
9. Federal taxable Income of nonunltary subsidianeslnuded on the fed rem .
1 O. Exclusion forroreign dildend$ and de div frm ptss coortins
a Foreign dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Deemed divdends from posseion corpns . . . . . . . . . . . . . . .
c. Total divIdends subject to exclusiOn. Add lines 103 and10b . . . . . . . . .
d. Enter BO% if no spreadsheel$ filed or 85% If spreadhee fld . . . . . . . .
e. Dividend exclusion. Multiply line 10c by line 1Od. . . . . . . . . . . . . . .
11. Intercompany divdends included on the combine ret. . . . . . . . . . . .
12. Intercompany transactions Included on the federal retum . . . . . . . . . . . .
. 13. OthElr subtrctions. Attach explaation. . . . . . . . . . . . . . . . . . . . .
14. Total subtractions. Add lines 9. 10e, 11, 12 and 13'. Enteron line 29, Form 41 . .
8
9 ..
10a .
10b .
10e
10d
Oe .
11 ·
12 .
13 .
.
.
14
9Yi4iiH,oDO 91-0462470 4
StafCPR_019 Attachment A Page 12 of 32
F 44
.. EFØlOO6-10-
IDAHO BUSINESS INCOME TAX
CREDITS AND CREDIT RECAPTURE
10622009
Nam.(s) as show on imm Soclal So.. Nu_ 01 EI
Avist & Sub idiar C
PART I - BUSINESS INCOME TAX CREDITS
ies 91046247
1. Investment tax credit. Attach For 49 . . . . . . . . . . . . . . . . . .. 1
2. Credit for producton equipment using pocons wae . . · 2
3. Promoter sponsored èvem credit . . . . . . . . . . . 3
4. Credit for qualifyng new employee. Atch Form 55 . . . . . . 4
5. Credit for Idaho research actvitie. Attch Form 67 . . . . . . . . . . . . . 5
6. Broadband equipment Investment credit. Att For 66 . . . . . . . . .. 6
7. Incentve investment ta credit. Atth For 69. . . . . . . . . . . . . . . 7
8. Smal employer Investment tax credit. Att Form 83. . . . . . . . . . . . 8
9. Smail employer real property improvemenHax credit Attch Form 84 . . .. g
10. Small erirployer new Jobs tax credit. Atach For 85. . . . . . . . . . . . . 10
11. Bíofuelinfrastrue1ure Invè$tment tax credit Attch Form 71 . 11
12. Total busin8S income ta credits alloWed. Add line 1 thu h 11. . . . . . 12
Credit Allowed
463 524. .
Carover
10 807 928.
.
.
.
.
.
.
.
463 524.
PART II . TAX FROM RECAPTURE OF INCOME TAX CREDITS
.Tax from recaptue of 9051.Invesment tax credit. Attch Form 49R ...............1
2.Broadband equipment Investment credit. Atth Form 68R ..............2
3.Smàil employer liive5tment tax credit. At FOrn 13R ................3
4.Small employer real propert Improvement tax treâit. Atch Forn 84R .....4
5.Small employer new jobs tax credit Atch For 85R ............5
6.Biofuellnfraste1ure Investment ta crdit. Att For 71R .........6
7.Total tax from recpture of income tax credit. Add lines 1 throuah 6 .............7 905.
,./
.
9Y1410 1.000
91-0462470 5
StafCPR_019 Attachment A Page 13 of 32
1062F 49
.EF000030
08.19-09
IDAHO INVESTMENT TAX CREDIT 2009
s 910462470Name(i)a. show an rein
PART I -CREDIT AVAILALE SUBJECT TO UMITATION
Social Slri Nu or EI
1. a.Amount of qualifed Investments acquired during the tax year. Atth a complete li of
qualifed investments.. f$tit. 1.1 a 42.167 346.
. . . . .. .. . . . . . . ., . . .. . . . . . ... . . 1I . . . .......
b.Amount of investments for Which you claimed the propert tax exemption. Attch Form 49E .....1 b
c.Amount of bonus first-year depreciation claimed on qualifed investments acquired during
the tax year...1c 15 868.405.
d.Subtrct lines 1 b and 1 c from line 1 a. This is the amount of quarifed invesments on Whic you may
eam the investment tax credit .1 d 26 298 94L.
...........
2. Credit eamed. Multiply line 1d by 3%..... ............2 788 968.
3. Pass-through share of credit from a partership, S corporation. es or trt. Attch Form 10 K-1 . ....3
4. Credit received through unitai sharing. Attach a schedule ......... ....4
5. Carrover of investment tax credit from pnor years. Attch Form 49C or other schedule ..,5 10482.484...
6. Credit distributed to parters, shareholders or benefiaries.......6
7. Credit shared wit unitary affliates ..........7
8. Total credit available subiect to limittion. Add lines 2 throuoh 5 and subtract lines 6 and 7...... .... .8 11.271 452.
.. :..
If you are claiming the crediUor qualifng new employees, compute the limitaon on Form 55.
If you are not claimIng the credit for qualifng new employees, ,complete lines 1 through 8.
1. Entel" the Idaho Inome ta fl"om your retu. . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
2. Credit for tax paid to other sttes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2
3. Idaho income tax after credit for ta paid to other litates. Subtract line 2 from lin
1. . . . . . . . . . . . . . . .3
e: ~::d:V:I~~~::::esd~~~~:b~::~~~:o;:o:'::; : : : : : : : : : : : : :: : : : '5 d . . . . . . ~ ~.~. ~. 4
6. 50% of tax after credit for tax paid other states. Multiply line 3 by 50%. . . . . . .. 6 463 524.
7. Investment tax credit available. Enter the amount from Part I, line 8 . . . . . . . .. 7 11 2 i 452.
8. Investment tax credit allowed. Enter the smallest amount from lines 5, 6 or7 here
and on Form 44, Part I, line 1 . . . . . . . . . ... . . .. . . . . . .. . . . . . . . . . . . . .. · . . . . . . .
PART 1I--L1MITATION
QUAUFYNGDEPRECIABLE PROPERTY
Idaho generally fo.1ows thE! definltan of qualied propert found
in the Internal Revenue Code (IRC), Sectons 46 atd 48 as
in effect prior to 1986. The propert must have a usefUl lie of
three years or more and be propert for which you are aRowed
the deduction fol" depreciation or amortation in lieu of deprecia-
tion. Qualifng propert includes tfe following propert used In
a trade or business:
. Tangible personal propert - machinery and equipment
. Oter tangible propert - propert used as an Integral pà of
manUfacturing, producon, extaction, or furnishing transport
tion, oommunlcations, or utlity services, or research faciites
and bulk storage facilites used In connection with those bus
nesseli
. Elevators and escalators
. Single purpose agncultral or hortcultural strctres
-Qualified timber propert
. Petroleum stôrage facilites
_ Qualifed broadband equipment as approved by the Idaho
Public Utilities Commission.
9Y14051,OOO
StafCPR_019 Attchment A
9 048.
9 048
463,524.
NONQUAU~NG PROPERTY
Propert that does not qualif include:
_ euHdlrgs and their strtural components
_ Propert used In lodgIng facilities that rent 50% or more of
their lodging unit for periods of 30 days or longer, su as
apartent houses or rental homes. (Does not apply to hotels
and motels that rent more than half their units for periods les
than 30 days.) Nonqualifyng propert includes propert used
in the living quarers. lobby furnitre, offce equipment, and
laundry and swimming pool facllites but excludes certain coin-
operated macines.
. The cost of propert expensed under Seçton 179, IRC
. The cost of propert expensed under Secn 168(k). IRC for
bonus first-year deprecation
. Propert subject to 6O-month amortiztion
. Used propert not acquired by purase
. Propert that Is eiter nondepreciable 01" has a useful lie of
fewer than three years
. The porton of propert used for pers1mal use
_ Used propert in excess of $150,000
. Horses
_ Propert not used ir Idaho
. Vehices under 8,000 pounds gross weight
91-0462470 6
Page 14 of 32
.~41gC
R EF0007
M 06-26-09
IDAHO INVESTMENT TAX CREDIT CARRYOVER 2009
Credit earned .
Allowed/used In 199
Rec ure In 1995 .
Allowed/used In 1996
Reçaturedln 199
AlloWed/used In 1997
Reca tured in 1997 .
Allowed/used in 1998
115 681.
115 063.
63
34.
10.
256
10
.
619 130.684 01.809 349.812 038 60936 6111 164 5ll 02
-34.313 082
33. Total all çolumns for line 32 on this a e and enter the amnt. e 2-.. l1n34 .. .. .. . ll .. .. . . .. .. . . .. -. .*313048
7
.
9014222.000
StafLPR_019 Attchment A Page 15 of 32
.
.
.
1062
EFooooe7pi06-26-9
2002 2003 2004 2005 2006
Form 49C - Page 2
2007 2008
16413.
17
916 191
1 56.
91
5 8.1 151.24 502.
529 888.316 072.
558
254
2 102 15 91
i 48' 284 1 100930 1 112 678
.. .. . " . -il. . .. .. y. .. II .. . .. .. ..10 69436
3 3 048
34. Enter the amount fr Pa 1 line 33 . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . .
.. . -... . . .. .. ., .. . ... .10482484
35. Ca over to 2009. Add lines 33 and 34. Ca the amo to Form 49 Part 1 lin 5 . . . . . . . .
901ea1 2.000
91-0462410
StafCPR_019 Attachment A
8
Page 16 of 32
1062
F49R
eEFOOO3' 08-28-09
RECAPTLrtE OF IDAHO INVESTMt;NT TAX CREDIT
Name(s) as show on r.i
SoI.i seC\ Numbe Of ElN
oration & Subsidiar 910462470
PART I-IDENTFY PROPERTY THAT CEASED TO QUALIFY AS IDAHO INVESTMENT TAX CREDIT PROPERTY
Propertes Propert 'Description
VARIOUS UTILITY PROPERTIES 2005
VARIOUS UTILITY PROPERTIES 2006
VARIOUS UTILITY PROPERTIES 2007
VAiOUS UTILITY PROPERTIES 2008
E VAions UTILITY PROPERTIES 2009
PART 11- ORIGINAL IDAHO INVSTMENT TAX CREDIT
A
B
C
o
.
Propertes
A B C D E
1.Date propert placed 01/01/2005 01/01/2006 01/01/2007 01/01/2008 01/01/2009in servce...
2.Cost or 01h bas ..42.415.45.411.825.3.807.
3.Credit percentge 3%3%3%3%3%
.
4.Origilialcredit
Multiply line 2 by fine 3. ..1.272 1. 36?25.114.
5.Date propert ceased 12/31/2005 12/31/2006 12/31/2007 12/31/200a 12/31/2009to qualify. . .. ....
6.Number of full year
between the date on line 1
and the date on line 5 .....4 3.2 L.O.
PART 111- COMPUTA nON OF ~CAPTURE TAX
7.Recapture percentae 80.0Cfrom table in instructions .20.0C 40. OC 60.0C 100.00
8.Tentatie recaptue ta.
Multiply line 4 by line 7 254.545.15 9L.
9.Add line 8, columns A through E ........ .....905.
10.Pass-through share of credit recapture from S corporations. parerships, esates or tr
Attch Form ID K-1 ......................
11.Add lines 9 and 10 ......................905.
12.Credit recapture distibuted to shareholders, parters or benefiiares .........
13.Enter the porton of original credit on Iilte 4 not used to offet any tax.Do not ener more
than line 11.The amount on this line reduces the carrover available to the current year .......
14.Add lines 12 and 13 .... .. .....
15.Recapture of investment tax credit Subtract line 14 from line 11.Enterhere and oli Form 44, Par il,905.
lme 1. Do not use this amount to reduce current vear's investment ta crèdit comouted on Form 49 ......
901420 1.000 91-0462470 9
StafCPR_019 Attachment A Page 17 of 32
1062
b 41ESR
. EF000027OS.(3-oS
UN_¿RPAYMENT OF ESTIMA\ _0 TAX
Attach to Form 41 or Form 418 2009
Buin name Federal employr ldeifcaon numberAvista C ration & S 910462470
PART i . UNDERPAYMENT COMPUTATION
1. Enter the 2009 total ta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the total of the fuels tax and sales/use tax due and ta from reptre of the alE from the 2009
corporate retun . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . .
3. Subtract line 2 from line 1. If the result is less than $5, do no complete this fom . . . . . . . . . . . . . . ,
4. Multiply line 3 by 90% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter the total tax less the total of tllil fuels tax and saleúse ta due and ta frm rere of th alE
from the 2008 tax retum. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Estimated tax. Enter the smaUer of line 4 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
INSTALLMENTS
CA8
1 464 469.
2
3 464 469
4 418 022.
5 557 899
6 418 022.
0
7. Enter the Installment due dates that corresd
to the 15th day of the 4th, 6th, 9th and 12th
months of the ta ye . . . . . . . . . ... 04 15 2009
8. Enter 25% of line 61n each column. (If Ine
Is annualized, use amounts from line 33). . . . 104 506.
06 15 2009 09 009 12 5 2009
104 506.104 506.104 504.
320 000.200 000.40 000.
95 494.310 gee.406 482columl\ . . . . , . . . . . . . .. . . '" '" . I'
9. Amount paid or credited for each peri. . . .
10. Enter the amount from line 14 oftheprecelng
11. Amount applied to previous Instllment. . . .
12. Add lines 9 and 10 and subtract line 11. . . .
.13. Underpayment. ,If line 1,2 is les than, or equal
to line 8; subtract line 12 from line 8 . . . . .
14. Overtiayment. If line 8 is less tha Hne 12,
subtrct line 8 from nne 12. . . . . ., . . .
PARTU - UNDERPAYMENT INTEREST COMPUTATION
15. Enler dale of tJymenl, or th 15th day of th 4t
month after end òf ta yea, Whkl IS eanier. . .
16. Number of days from due dae of inlim on
fine 7 to the daie 'sh on line 15 . . . . . . . .
17. Number of days on line 16 before 1/1110. . .
18. Number of days on line 16 after 12131109 . .
19. Number of days on line 17365 X 5% (,05). . . . .
20. Number of days online 18355 X 5% (.05). . . . .
21. Multiply Une 19 by the undert on line 13. . .
22. Multply line 20 by the undermen on rin 13. . .
23. Add lines 21 arid 22 . . . . . . . . . . . . . .
24. Add line 23 çolUl1Athrh D. Enter hll an on
Form 41, line 51 or For 41S. fine 56. . . . . . .
PART II . ANNUALizeD INCOME INSTAl.NT MEOD
200 ooo~415 494.510 gee 446 482.
95 494 310 9SB 406 482.341 978.
1 2 3 4
25.Enter Idaho annualized tax income .
26.Multiply line 25 by 7.6%...
27.Enter other taxes for each paynt period.
28.Enter tax credits for each period.,,
29. Tolel lax, Add lines 26 and 27 and subtcl ll 28
30. Applicable percentage .22.50/.450/67.5"10 90%
...31. Multiply line 29 byline 30. . . . . . . . . . ~
32. Enter the 10le1 of line 33.fim en pis coumns .
33.Subtraet line 32 from nne 31. Enill on line 8, Part I . I
.
901.151,000 91-0462470 10
StafCPR_019 Attachment A Page 18 of 32
State Top Con - other 91-0462470
. Combined Idaho Form 41, Page 1 Detail==============--==============~_m========================~=============~====
Line 14 - State and local income tax==--===---==================
Non AcCrual Taxes 1,667,026.---------------
Total 1,667,026.
================
Line 28 - Bonus Depreciation - Subtractions===.=====================---=============---
Total 7,736,719.===========.==
.
.Statement 1
91-0462470 11
StafCPR_019 Attachment A Page 19 of 32
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State Top Con - Other
Combined Idaho Form 49 Detail
91-0462470
--============~=================~========---===========;=======~=====~=======
Line 1 - Qualified Investments Acquired During the Year
Total Line 1 - Qualified Inv. Acquired During the Year 42,167,346.===========.===
91-0462470 24
Statement 14
StafCPR_019 Attachment A Page 32 of 32
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
AVU-E-11-01 1 AVU-G-11-01
IPUC
Production Request
Staff-020
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
08/09/2011
Liz Andrews
Karen Schuh
Rates and Tarffs
[phone]
Please provide compensation detail for all management and officers of Avista Corp, Avista
Utilities, and all affliates that share employees with Avista Utilities including salar, incentive
pay, bonuses, stock options, and other benefits and taes for the years 2010 and on a quarerly
basis for 2011 forecasted and actual, when available. Please also provide any and all
compensation studies used to set the compensation levels during the requested time period.
RESPONSE:
Please see Avista's response 020C, which contains TRAE SECRET, PROPRIETARY or
CONFIENTIA information and exempt from public view and is separately filed under
IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code.
,.e:
;:c:C'
..
:i::Õ...N-i
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-11-01 1 AVU-G-11-Ol
IPUC
Production Request
Staff-022
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
08/10/2011
Elizabeth Andrews
Lauren Pendergraft
Internal Audit
[phone]
Please provide copies of all A vista Utilties interal audit reports and Avista Corporation audit
reports that reference Avista Utilities for the years 2009 through 2011.
RESPONSE:
Please see Avista's response 022C, which contains TRAE SECRET, PROPRIETARY or
CONFIDENTIA information and exempt from public view and is separately filed under
IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code.
Please see StafCPR_022 Attachments A and B for the Avista Corporation audit reports and
Staff_PR_022 Attachments C, D, and E for a copy of the internal audit reports. Please also see
StafCDR_022C Confidential Attachments A and B for confidential internal audit reports.
i-c:--::c:en
-J
a...N..
;'Tl
'::J
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-11-01 1 AVU-G-11-01
IPUC
Production Request
Staff-023
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
08/09/2011
Liz Andrews
Karen Schuh
Rates and Tarffs
[phone]
Please provide the percentage amount of the general wage increase given to employees for each
year from 2007-2011 and the date the increases became effective.
RESPONSE:
See below for the percentage wage increase from 2007 to 2011 for union and non-union
employees.
Union
Locl
Eff. Date 77 Eff. Date Non~Union
2007 3/26/2007 3.00%3/1/2007 3.50%
2008 3/26/2008 3.50%3/3/2008 3.80%
2009 3/26/2009 4.00%3/2/2009 2.50%
2010 3/26/2010 3.50%3/1/2010 2.80%
2011 3/26/2011 3.00%2/28/2011 2.80%~=--::c=G"
--('rn
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.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
A VISTA CORPORATION
RESPONSE TO REQUEST FOR INORMTION
IDAHO
AVU-E-11-01 1 AVU-G-ll-Ol
IPUC
Production Request
Staff-024
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
08/0112011
Liz Andrews
Kaen Schuh
Rates and Tarffs
[phone]
Please provide all studies (both external and internal) used to determine the amount of general
wage increase given to employees in 2010 and 2011.
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.
Please see StafCPR _ 024 Attachment A for a sumar of all the studies used to deterine the
amount of the general wage increase given to employees in 2010 and 2011. Please see
StafCPR_024C Confidential Attachments A-I for the supporting studies for Staff..;P.;_2~Attchment A. =1 =~ ;0ø m('-. rn
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.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
AVU-E-11-01 1 AVU-G-11-01
IPUC
Production Request
Staff-025
DATE PREPARD:WISS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
08/0112011
Liz Andrews
Karen Schuh
Rates and Tarffs
[phone]
Please provide Company census data in an Excel spreadsheet listing each employees title, date of
hire, date of termination, date of rehire (if applicable), date of re-termination (if applicable), and
wages eared in 2010.
RESPONSE:
Please see Avista's response 025C, which contans TRAE SECRET, PROPRIETARY or
CONFIDENTIA information and exempt from public view and is separately filed under
IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code.
Please see StafCPR _025C CONFIDENTIA Attachment A for employee census data.
\"~
("-.rn
:i::a..Nco
""':::
n"':i' ~ ..
¡'~"""'t...,,;i
.
.
.
JUSDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
AVU-E-11-01 1 AVU-G-11-01
IPUC
Production Request
Staff-026
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMNT:
TELEPHONE:
08/12/2011
Don Kopczynski
Mike Faulkenberr
Gas Engineering
[phone]
Mr. Kopczyski states in his Direct Testimony, page 7, that the Company is using an outside
vendor to pedorm the required Atmospheric Corrosion testing. Please identify the vendor
performing the testing and provide copies of all contracts with that vendor for testing. Please
explain how the $450,000 estimated cost of the testing was derived. Please also explain why the
Company believes it is less expensive to use outside vendors to pedorm the testing instead of
having the tests performed by Company employees and students, as has been the practice in the
past.
RESPONSE:
Please see Avista's response 026C, which contains TRADE 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.