20121224Avista to Staff 86,93,101,102,112,etc.pdf

Avista Corp. AIR
1411 East Mission P.O. Box 3727 uISTA
Spokane. Washington 99220-0500
Telephone [phone] Corp.
Toll Free 800-727-9170 -'-
?OI20EC2t AM 9:05
December 21, 2012 IDAHO PU&L
UTILII1ES GOMMSs:C
Idaho Public Utilities Commission
472 W. Washington St.
Boise, ID 83720-0074
Attn: Karl T. Klein
Weldon B. Stutzman
Deputy Attorney General
Re: Production Request of the Commission Staff in Case Nos. AVU-E-12-08 and
AVU-G- 12-07
Dear Mr. Klein and Mr. Stutzman,
Enclosed are an original and three 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 086, 093, 101, 102, 112, 120, 123, 133, 136. The electronic versions of the
responses were emailed on 12/21/12 and are also being provided in electronic format on the CD
included in this mailing.
If there are any questions regarding the enclosed information, please contact Paul Kimball at
[phone] or via e-mail at [e-mail]
Sincerely,
Paul Kimball
Regulatory Analyst
Enclosures
CC: all parties
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/11/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Don Kopczynski
REQUESTER: IPUC RESPONDER: Veronica Soules
TYPE: Production Request DEPARTMENT: Customer Service
REQUEST NO.: Staff-086 TELEPHONE: [phone]
REQUEST:
Please provide the actual monthly service levels reached by Avista's Customer Service Call
Centers (Call Centers) for the calendar year 2011 and to date in 2012.
RESPONSE:
Month
Service
Level
2011 2012
Jan 80.20% 81.70%
Feb 81.00% 86.10%
Mar 83.50% 83.10%
Apr 79.80% 86.30%
May 80.20% 84.50%
Jun 80.50% 83.10%
Jul 82.50% 84.20%
Aug 83.50% 84.50%
Sept 80.90% 84.70%
Oct 82.20% 85.50%
Nov 84.70% 85.50%
Dec 83.80%
The service level represents answered number of calls for that month within 60 seconds.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/11/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Don Kopczynski
REQUESTER: IPUC RESPONDER: Veronica Soules
TYPE: Production Request DEPARTMENT: Customer Service
REQUEST NO.: Staff-093 TELEPHONE: [phone]
REQUEST:
Please provide by month for the calendar year 2011 and to date in 2012, the total number of emails
received by the Company's Webmail group in the Call Centers. For each month, please provide
the average response time.
RESPONSE:
Month Total Number
of
Emails
Received
Average Response
Time
2011 2012 2011 2012
Jan 1 4,101 3,906 30:13:52 27:17:58
Feb 3,598 3,645 35:05:42 17:04:07
Mar 3,606 3,735 15:20:15 11:27:46
Apr 3,515 3,185 13:51:32 9:14:35
May 4,535 3,965 28:28:05 8:03:49
Jun 4,208 3,775 32:35:01 10:12:01
Jul 3,586 3,582 25:44:52 11:09:06
Aug 3,960 3,300 14:43:02 10:58:14
Sept 3,493 2,982 21 :58:00 12:50:48
Oct 3,787 3,283 28:14:58 9:49:16
Nov 3,857 2,862 22:42:48 1056:05
Dec 3,401 0 18:58:51
The above calculation is based off of a 24 hour period.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/14/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Tara Knox
REQUESTER: IPUC RESPONDER: Tara Knox
TYPE: Production Request DEPARTMENT: State & Federal Regulation
REQUEST NO.: Staff-101 TELEPHONE: [phone]
REQUEST:
Please provide cost of service summary results for the following two scenarios:
a.Using the Load Factor methodology proposed in Case No. AVU-E-11-0l instead of the
traditional Peak Credit methodology used in this filing.
b.Use the load factor methodology from a) and use the weighted I2CP methodology for
transmission proposed in Case No. AVU-E-1l-01 instead of the 12CP methodology
used in this filing.
RESPONSE:
a.Please see Staff_PR_i 01 Attachment A
b.Please see Staff _PR_i01 Attachment B.
Sumcost AVISTA UTILITIES Idaho Jurisdiction
Scenario: AVU-E-12-08 Company Case Cost of Service Basic Summary Electric Utility 10-10-12
Load Factor Peak Credit For the Twelve Months Ended June 30, 2012
Transmission By Demand 12 CP
(b) (C) (d) (e) (1) (g) (h) (I) U) (k) (I) (m)
Residential General Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch 1 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 4149
Plant In Service
I Production Plant 402,565000 145,934798 40,541,726 80,736,103 34,809,530 92,720,104 6,410,760 1,411,979
2 Transmission Plant 193,225,000 78,729,256 19,788,854 37,732,611 15,884,481 37,989,699 2,676,142 423,958
3 Distribution Plant 449,614,000 225,605,267 64,270,329 110,145,165 9,287,020 2,737,865 15,430,461 22,137,894
4 Intangible Plant 54,867,000 23,587673 6,158,089 9,984,190 3,845,045 9,892,253 933,063 466,687
5 General Plant 88,487,000 47,810,053 11,620,913 13,376,990 3,805,881 8,714,182 1,669,426 1,489,554
6 Total Plant In Service 1,188,758,000 521,667,047 142,379,910 251,975,059 67,631,958 152,054,104 27,119,851 25,930,071
Accum Depreciation
7 Production Plant (174,598,000) (63,293,937) (17,583,507) (35,016,363) (15,097,374) (40,213,990) (2,780,435) (612,395)
8 Transmission Plant (66,055,000) (26,914,017) (6,764,925) (12,899,095) (5,430,195) (12,986,982) (914,853) (144,932)
9 Distribution Plant (151,682,000) (75,312,738) (20,623,837) (37,302,715) (2,961,053) (731,153) (5,147,372) (9,603,132)
10 Intangible Plant (11,443,000) (5,785,145) (1,433,040) (1,841,847) (590,783) (1,421,645) (208,709) (161,830)
11 General Plant (34,403,000) (18,588,146) (4,518,113) (5,200,861) (1,479,695) (3,388,001) (649,059) (579,126)
12 Total Accumulated Depreciation (438,181,000) (189,893,984) (50,923,422) (92,260,881) (25,559,100) (58,741,770) (9,700,428) (11,101,415)
13 Net Plant 750,577,000 331,773,063 91,456,488 159,714,178 42,072,858 93,312,334 17,419,423 14,828,656
14 Accumulated Deferred FIT (119,554,000) (52,166,991) (14,238,979) (25,257,630) (6,928,709) (15,744,677) (2,694,490) (2,522,523)
15 Miscellaneous Rate Base 8,007,000 3,191,537 912,824 1,817,096 522,063 1,209,969 183,403 170,107
16 Total Rate Base 639,030,000 282,797,609 78,130,333 136,273,644 35,666,212 78,777,626 14,908,336 12,476,239
17 Revenue From Retail Rates 248,720,000 99,497,000 32,432,000 51,400,000 16,036,000 41,091,000 4,859,000 3,405,000
18 Other Operating Revenues 29,727,000 11,268,083 3,081,261 6,017,368 2,425,836 6,254,836 496,942 182,674
19 Total Revenues 278,447,000 110,765,083 35,513,261 57,417,368 18,461,836 47,345,836 5,355,942 3,587,674
Operating Expenses
20 Production Expenses 121,242,000 43,951,727 12,210,103 24,315,593 10,483,716 27,924,859 1,930,752 425,251
21 Transmission Expenses 10,671,000 4,347,884 1,092,855 2,083,813 877,233 2,098,011 147,792 23,413
22 Distribution Expenses 11,311,000 5,419,369 1,684,669 2,570,085 255,627 97,643 373,434 910,172
23 Customer Accounting Expanses 4,343,000 3,248,473 675,400 175,647 64,162 113,336 53,439 12,544
24 Customer Information Expenses 601,000 490,809 96,818 6,057 44 5 6,640 626
25 Sales Expanses 4,000 1,357 399 813 355 991 68 17
26 Admin & General Expenses 23,863,000 12,556,739 3,106,071 3,800,401 1,069,491 2,453,594 462,592 414,112
27 Total O&M Expenses 172,035,000 70,016,358 18,866,314 32,952,409 12,750,627 32,688,439 2,974,718 1,786,135
28 Taxes Other Than Income Taxes 9,171,000 3,747,643 1,033,603 1,943,657 619,188 1490,986 189,596 146,326
29 Other Income Related Items 397,000 143,917 39,981 79,620 34,328 91,438 6,322 1,392
Depreciation Expense
30 Production Plant Depreciation 8,771,000 3,179,596 883,314 1,759,061 758,423 2,020,166 139,676 30,764,
31 Transmission Plant Depreciation 3,550,000 1,446,443 363,568 693,237 291,835 697,961 49,167 7,789
32 Distribution Plant Depreciation 13,770,000 6,991,324 2,124,901 3,257,960 269,195 48,617 474,761 603,243
33 General Plant Depreciation 9,283,000 5,015,660 1,219,128 1,403,354 399,268 914,188 175,136 156266
34 Amortization Expense 472,000 175,830 47,763 94,173 40,297 105,026 7,331 1,581
35 Total Depreciation Expense 35,846,000 16,808,852 4,638,674 7207,785 1,759,017 3,785,957 846,071 799,643
36 Income Tax 14,195,000 3,921,025- 2,917,292 3,783,708 756,303 2,351,314 302,672 162,687
37 Total Operating Expenses 231,644,000 94,637,796 27,495,865 45,967,179 15,919,463 40,408,135 4,319,379 2,896,183
38 Net Income 46,803,000 16,127,288 8,017,397 11,450,189 2,542,373 6,937,700 1,036,562 691,491
39 Rate of Return 7.32% 5.70% 10.26% 8.40% 7.13% 8.81% 6.95% 5.54%
40 Return Ratio 1.00 0.78 1.40 1,15 0.97 1.20 0.95 0.76
41 Interest Expense 19,235,000 8,512,295 2,351,747 4,101,879 1,073,564 2,371,231 448,746 375,539
42 Revenue Related Operating Expenses (noti 1,259,000 503,646 164,168 260,183 81,173 207,999 24,596 17,236
File: AVU-E-12-08/ Elec COS Load Factor Peak Credit! Sumcost Exhibits Page 1 of 4
Staffj'R_l 01 Attachment A.xlsm
Sumcost AVISTA UTILITIES Idaho Jurisdiction
ScenarioAVU-E-12-08 Company Case Revenue to Cost by Functional Component Summary Electric Utility 10-10-12
Load Factor Peak Credit For the Twelve Months Ended June 30, 2012
Transmission By Demand 12 CP
(b) (c) (d) (e) (U (g) (h) (I) U) (k) (I) (m)
Residential General Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch 1 Sch 11-12 Sch2l-22 Sch25 Sch25P Sch3l-32 Sch4l-49
Functional Cost Components at Current Return by Schedule
1 Production 136,439,949 47,267,971 14,626,301 27,913163 11,676,083 32,359,670 2,141,255 455,506
2 Transmission 21,685,058 7,657,827 2,701,090 4,546678 11,739,888 4,709,832 289,090 40,653
3 Distribution 55,349,128 26,305,406 10,099,216 13,377,597 1,094,730 370,557 1,763,891 2,337,731
4 Common 35,245,865 18,265,796 5,005,393 5562,563 1,525,299 3,650,941 664,764 571,111
5 Total Current Rate Revenue 248,720,000 99,497,000 32,432,000 51,400,000 16,036,000 41,091,000 4,859,000 3,405,000
Expressed as $IkWh
6 Production $004055 $0.04198 $004414 $0.04127 $003891 $003759 $003794 $0.03275
7 Transmission $000644 $0.00680 $000815 $000672 $000580 $000547 $000512 $000292
8 Distribution $001645 $002336 $003048 $001978 $000365 $000043 $003125 $016807
9 Common $0.01047 $001622 $001510 $000822 $0.00508 $000424 $0.01178 $004106
10 Total Current Melded Rates $007392 $0.08837 $0.09787 $007599 $005344 $004774 $0.08608 $024480
Functional Cost Components at Uniform Current Return
11 Production 135,669,121 49,181,736 13,663,037 27,209,012 11,731,219 31,247,761 2,160,501 475,853
12 Transmission 21,490,270 8,756,180 2,200,894 4,196,579 1,766,654 4,225,172 297,638 47,152
13 Distribution 56,126,482 29,467,393 8,428,036 12,355,731 1,110,942 330,882 1,813,573 2,619,926
14 Common 35,434,128 19,072,893 4,645,513 5,401,327 1,533,531 3,508,812 671,541 600,511
15 Total Uniform Current Cost 248,720,000 106,478,202 28,937,479 49,162,649 16,142,347 39,312,627 4,943,253 3,743,443
Expressed as $IkWh
16 Production $004032 $004368 $004123 $004023 $003909 $003630 $003828 $003421
17 Transmission $000639 $000778 $000664 $000620 $000589 $0.00491 $0.00527 $000339
18 Distribution $001668 $002617 $002543 $001827 $000370 $000038 $0.03213 $018835
19 Common $001053 $001694 $001402 $0.00799 $0.00511 $000408 $001190 $0.04317
20 Total Current Uniform Melded Rates $007392 $009457 $008733 $007268 $005379 $004567 $0,08758 $026913
21 Revenue to Cost Ratio at Current Rates 1.00 0.93 1.12 1.05 0.99 1.05 0.98 0.91
Functional Cost Components at Proposed Return by Schedule
22 Production 140,249,035 48,677,502 14,995,657 28,698,371 12,003,742 33,204,351 2,204,528 464,884.
23 Transmission 23,634,679 8,466,839 2,892,899 4,937,102 1,898,962 5,078,037 317,191 43,649
24 Distribution 59,878,451 28,634,414 10,740,057 14,517,166 1,191,075 400,699 1,927,235 2,467,805
25 Common 36,350,834 18,860,245 5,143,387 5,742,361 1,574,221 3,758,913 687,046 584,662
26 Total Proposed Rate Revenue 260,113,000 104,639,000 33,772,000 53,895,000 16,668,000 42,442,000 5,136,000 3,561,000
Expressed as $IkWh
27 Production
28 Transmission
29 Distribution
30 -Common
31 Total Proposed Melded Rates
$004168 $004323 $004525 $004243 $004000 $003857 $003906 $003342.
$000702 $000752 $000873 $000730 $000633 $000590 $000562 $000314
$001780 $002543 $003241 $002146 $000397 $000047 $0.03414 $0.17742
$0,01080 $001675 $001552 $0.00849 $000525 $0.00437 $0.01217 $0.04203
$007730 $009294 $010191 $007968 $005554 $004931 $0.09099 $025601
Functional Cost Components at Uniform Requested Return
32 Production 139,481,645 50,563,824 14,046,990 27,973,630 12,060,886 32,125,874 2,221,215 489,226
33 Transmission 23,437,170 9,549,442 2,400,283 4576,766 1,926,703 4,607,949 324,602 51,424
34 Distribution 60,656,479 31,751,058 9,094,202 13,465,418 1,207,877 362,217 1,970,311 2,805,396
35 Common 36,537,706 19,655,768 4,788,961 5,576,411 1,582,752 3,621,057 692,922 619,834
36 Total Uniform Cost 260,113,000 111,520,092 30,330,436 51,592,225 16,778,219 40,717,098 5,209,050 3,965,880
Expressed as $/kWh
37 Production $004145 $004491 $004239 $004136 $0.04019 $003732 $003935 $003517..
38 Transmission $000697 $0.00848 $000724 $000677 $000642 $000535 $0.00575 $000370
39 Distribution $001803 $002820 $002744 $0.01991 $000403 $0.00042 $003491 $020169
40 Common $001086 $001746 $001445 $000824 $0.00527 $0.00421 $001228 $004456
41 Total Uniform Melded Rates $007730 $009905 $009153 $0.07627 $005591 $004730 $0.09229 $0.28512
1.00 0.94 1.11 1.04 0.99
0.96 0.89 1.07 1.00 0.96
11,393,000 12,024,000 (2,102,000) 192,000 742,000
File: AVU-E-12-08/ Elec COS Load Factor Peak Credif/ Sumcost Exhibits
StaffPR_101 Attachment A.xlsm

1.04 0.99 0.90

1.01 0.93 0.86

(374,000) 350,000 561,000
Page 2 of 4
42 Revenue to Cost Ratio at Proposed Rates
43 Current Revenue to Proposed Cost Ratio
44 Target Revenue Increase
Sumcost AVISTA UTILITIES
Scenario: AVU-E-12-08 Company Case Revenue to Cost By Classification Summary
Load Factor Peak Credit For the Twelve Months Ended June 30 2012
Transmission By Demand 12 CP
(b) (c) (d) (e) (f) (g) (h)
Residential General
Idaho Jurisdiction
Electric Utility 10-10-12
(i) (j) (k) (I) (m)
Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch 1 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49
Cost Classifications at Current Return by Schedule
1 Energy 97,752087 31,620,963 10,377,570 20,245,466 8,565,880 24,917,835 1,635,295 389,078..
2 Demand 123,519,487 48,995,879 16,531,984 30,451,349 7,429,584 16,167,883 2,822,020 1,120,788
3 Customer 27448,426 18,880,157 5,522,445 703,184 40,537 5,282 401,685 1,895,135
4 Total Current Rate Revenue 248,720,000 99,497,000 32,432,000 51,400,000 16,036,000 41,091,000 4,859,000 3,405,000
Expressed as Unit Cost
5 Energy $/kWh $002905 $002809 $003132 $002993 $0.02854 $002895 $0,02897 $002797
6 Demand $IkW/mo $16.71 $17.80 $20.90 $17.57 $13.34 $12.49 $12.69 $27.04
7 Customer $/Cust!mo $18.52 $15.60 $23.13 $47.08 $375.34 $440.16 $24.53 $1,227.42
Cost Classifications at Uniform Current Return
8 Energy 97,048,855 32,914,748 9,687,643 19,729,692 8,606,742 24,053,244 1,650,144 406,642
9 Demand 123,510,589 53,563,937 14,282,631 28,762,544 7494,925 15,254,267 2,885,325 1,266,961
10 Customer 28,160,555 19,999,517 4,967,205 670,413 40,679 5,116 407,785 2,069,840
11 Total Uniform Current Cost 248,720,000 106,478,202 28,937,479 49,162,649 16,142,347 39,312,627 4,943,253 3,743,443
Expressed as Unit Cost
12 Energy $/kWh $002884 $0.02923 $002923 $0.02917 $002868 $002794 $002923 $002923
13 Demand $/kW/mo $16.71 $19.46 $18.06 $16.60 $13.46 $11.78 $12.98 $30.57
14 Customer $/Custlmo $19.00 $16.53 $20.81 $44.89 $376.66 $426.35 $24.91 $1,340.57
15 Revenue to Cost Ratio at Current Rates 1.00 0.93 1.12 1.05 0.99 1.05 0.98 0.91
Cost Classifications at Proposed Return by Schedule
16 Energy 100,501,231 32,573,865 10,642,118 20,820,614 8,808,711 25,574,637 1,684,112 397,173
17 Demand 130,987,878 52,360,521 17,394,527 32,334,657 7,817,904 16,861,955 3,030,150 1,188,165
18 Customer 28,623,891 19,704,614 5,735,356 739,729 41,385 5,408 421,738 1,975,662
19 Total Proposed Rate Revenue 260,113,000 104,639,000 33,772,000 53,895,000 16,668,000 42,442,000 5,136,000 3,561,000
Expressed as Unit Cost
20 Energy $/kWh $002987 $002893 $0.03211 $003078 $002935 $002971 $002984 $002855
21 Demand $IkW/mo $17.72 $19.02 $21.99 $18.66 $14.04 $13.02 $13.63 $28.67
22 Customer $/Custlmo $19.32 $16.28 $24.02 $49.53 $383.19 $450.66 $25.76 $1,279.57
Cost Classifications at Uniform Requested Return
23 Energy 99,803,777 33,849,097 9,962,646 20,289,758 8,851,061 24,736,042 1696,986 418,185
24 Demand 130,948,304 56,863,073 15,179,261 30,596,467 7,885,625 15,975,808 3,085,038 1,363,032
25 Customer 29,360,919 20,807,922 5,188,529 706,000 41,533 5,247 427,026 2,184,662
26 Total Uniform Cost 260,113,000 111,520,092 30,330,436 51,592,225 16,778,219 40,717,098 5,209,050 3,965,880
Expressed as Unit Cost
27 Energy $/kWh $002966 $003006 $003006 $003000 $002949 $0.02874 $0.03006 $003006
28 Demand $IkW/mo $17.72 $20.66 $19.19 $17.66 $14.16 $12,34 $13.88 $32.89
29 Customer $/Custlmo $19.81 $17.19 $21.73 $47.27 $384.56 $437.26 $26.08 $1,414.94
30 Revenue to Cost Ratio at Proposed Rates 1.00 0.94 1.11 1.04 0.99 1.04 0.99 0.90
31 Current Revenue to Proposed Cost Ratio 0.96 0.89 1.07 1.00 0.96 1.01 0.93 0.86
32 Annual Consumption (mWh's) 3,364,879 1,125,882 331,376 676,398 300,092 860,777 56,445 13,910
33 Monthly Average NCP Demand (kW) 615,990 229,407 65,917 144,389 46,413 107,884 18,526 3,454
34 Monthly Average Number ofCustomers 123,495 100,853 19,895 1,245 9 1 1,364 129
File: AVU-E-12-08/ Elec COS Load Factor Peak Credit! Surucost Exhibits Page 3 of 4
Staff-PR-1 01 Attachment A.xlsm
Sumcost AVISTA UTILITIES Idaho Jurisdiction
Scenario: AVU-E-1 2-08-Company Case Customer Cost Analysis Electric Utility 10-10-12
Load Factor Peak Credit For the Twelve Months Ended June 30, 2012
Transmission By Demand 12 CP
(b) (c) (d) (e) (t) (g) (h) (i) (j) (k) ( (m)
Residential General Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch I Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49
Meter, Services, Meter Reading & Billing Costs by Schedule at Requested Rate of Return
Rate Base
1 Services 45,622,000 37,307,157 7,359,316 450,806 0 0 504,721 0
2 Services Accum.Depr. (16,622,000) (13,592,556) (2,681,306) (164,247) 0 0 (183,891) 0
3 Total Services 29000,000 23,714,602 4,678,010 286,558 0 0 320,830 0
4 Meters 20,635,051 11,920,038 6,231,158 1,759,439 35,061 6,159 682,146 0
5 Meters Accum. Depr. (1,528,674) (883,864) (462,037) (130,461) (2,600) (457) (50,581) 0
6 Total Meters 19,106,377 11,036,173 5,769,121 1,628,977 32,461 5,702 631,565 0
7 Total Rate Base 48,104,000 34,750,775 10,447,131 1,915,536 32,461 5,702 952,395 0
8 Return on Rate Base @8.46% 4,069,603 2,939,919 883,828 162,054 2,746 482 80,573 0
9 Revenue Conversion Factor 0.63711 0.63711 0.63711 0.63711 0.63711 0.63711 0.63711 0.63711
10 Rate Base Revenue Requirement 6,387,629 4,614,482 1,387,253 254,360 4,310 757 126,467 0
Expenses
11 Services Depr Exp 1,255,000 1,026,270 202,445 12,401 0 0 13,884 0
12 Meters Depr Exp 1,533,000 885,597 462,943 130,717 2,605 458 50,680 0
13 Services Operations Exp 333,000 272,309 53,716 3,290 0 0 3,684 0
14 Meters Operating Exp 545,000 314,841 164,582 46,472 926 163 18,017 0
15 Meters Maintenance Exp 29,000 16,753 8,758 2,473 49 9 959 0
16 Meter Reading 430,000 336,412 66,362 4,152 16,671 1,852 4,551 0
17 Billing 2,945,000 2,402,643 473,952 29,652 2,865 318 32,505 3,065
18 Total Expenses 7,070,000 5,254,824 1,432,757 229,157 23,116 2,800 124,280 3,065
19 Revenue Conversion Factor 0.995010 0,995010 0.995010 0.995010 0.995010 0.995010 0.995010 0.995010
20 Expense Revenue Requirement 7,105,456 5,281,177 1,439,943 230,306 23,232 2,814 124,904 3,081
21 Total Meter, Service, Meter Reading, and 13,493,085 9,895,660 2,827,195 484,666 27,542 3,571 251,370 3,081
22 Total Customer Bills 1,481,940 1,210,233 238,734 14,936 108 12 16,373 1,544
23 Average Unit Cost per Month $9.11 $8.18 $11.84 $32.45 $255.02 $297.57 $15.35 $2.00
Distribution Fixed Costs per Customer
24 Total Customer Related Cost 29,360,919 20,807,922 5,188,529 706,000 41,533 5,247 427,026 2,184,662
25 Customer Related Unit Cost per Month $19.81 $17.19 $21.73 $47.27 $384.56 $437.26 $26.08 $1,414.94
26 Total Distribution Demand Related Cost 51,400,509 24,421,986 7,023,943 15,002,203 1,360,950 416,873 1,977,705 1,196,849L
27 Dist Demand Related Unit Cost per Month $34.68 $20.18 $29.42 $1,004.43 $12,601.39 $34,739.41 $120.79 $775.16
28 Total Distribution Unit Cost per Month $54.50 $37.37 $51.16 $1,051.70 $12,985.95 $35,176.67 $146.87 $2,190.10
File: AVU-E-12-08/ Elec COS Load Factor Peak Credit! Sumcost Exhibits Page 4 of 4
Staff-PR-101 Attachment A.xlsm
Sumcost AVISTA UTILITIES Idaho Jurisdiction
Scenario: AVLL&1208 Company Case Cost of Service Basic Summary Electric Utility 10-10-12
Load Factor PC & Trans W12CP For-the Twelve Months Ended June 30, 2012
Transmission By Demand Weighted 12 CP
(b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (I) (m)
Residential General Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch 1 Sch 11-12 Sch 21.22 Sch 25 Sch 25P Sch 31-32 Sch 4149
Plant In Service
I Production Plant 402,565,000 145,934,798 40,541,726 80,736,103 34,809,530 92,720,104 6,410,760 1,411,979
2 Transmission Plant 193,225,000 81,825,495 19,666,227 36,523,753 15,408,481 36,709,983 2,548,334 542,727
3 Distjibution Plant 449,614,000 225,605,267 64,270,329 110,145,165 9,287,020 2,737,865 15,430,461 22,137,894
4 Intangible Plant 54,867,000 23,633,735 6,156,265 9,966,206 3,837,964 9,873,215 931,161 468,454
5 General Plant 88,487,000 47,954,334 11,615,199 13,320,659 3,783,700 8,654,550 1,663,470 1,495,088
6 Total Plant In Service 1,188,758,000 524,953,628 142,249,745 250,691,887 67,126,695 150,695,717 26,984,186 26,056,142
Accum Depreciation
7 Production Plant (174,598,000) (63,293,937) (17,583,507) (35,016,363) (15,097,374) (40,213,990) (2,780,435) (612,395)
8 Transmission Plant (66,055,000) (27,972483) (6,723,005) (12485,840) (5,267,472) (12,549,504) (871,162) (185,534)
9 Distribution Plant (151,682,000) (75,312,738) (20,623,837) (37,302,715) (2,961,053) (731,153) (5,147,372) (9,603,132)
10 Intangible Plant (11,443,000) (5,803,483) (1,432,314) (1,834,687) (587,964) (1,414,066) (207,952) (162,534)
11 General Plant (34,403,000) (18,644,241) (4,515,891) (5,178,960) (1,471,071) (3,364,816) (646,743) (581,278)
12 Total Accumulated Depreciation (438,181,000) (191,026,882) (50,878,554) (91,818,566) (25,384,934) (58,273,528) (9,653,664) (11,144,872)
13 Net Plant 750,577,000 333,926,746 91,371,192 158,873,321 41,741,762 92,422,189 17,330,522 14,911,270
14 Accumulated Deferred FIT (119,554,000) (52,481,925) (14,226,506) (25,134,671) (6,880,293) (15,614,511) (2,681,490) (2,534,604)
15 Miscellaneous Rate Base 8,007,000 3,212,634 911,988 1,808,859 518,820 1,201,250 182,532 170,916
16 Total Rate Base 639,030,000 284,657,455 78,056,674 135,547,509 35,380,289 78,008,927 14,831,565 12,547582
17 Revenue From Retail Rates 248,720,000 99,497,000 32,432,000 51,400,000 16,036,000 41,091,000 4,859,000 3,405,000
18 Other Operating Revenues 29,727,000 11,350,895 3,077,982 5,985,036 2,413,105 6,220,608 493,524 185,851
19 Total Revenues 278,447,000 110,847,895 35,509,982 57,385,036 18,449105 47,311,608 5,352,524 3,590,851
Operating Expenses
20 Production Expenses 121,242,000 43,951,727 12,210,103 24,315,593 10,483,716 27,924,859 1930752 425,251
21 Transmission Expenses 10,671,000 4,518,876 1,086,083 2,017,053 850,945 2,027,337 140,734 29,973
22 Distribution Expenses 11,311,000 5,419,369 1,684,669 2,570,085 255,627 97,643 373,434 910,172
23 Customer Accounting Expenses 4,343,000 3,248,473 675,400 175,647 64,162 113,336 53,439 12,544
24 Customer Information Expenses 601,000 490,809 96,818 6,057 44 5 6,640 626
25 Sales Expenses 4,000 1,357 399 813 355 991 68 17
26 Admin & General Expenses 23,863,000 12,593,988 3,104,595 3,785,857 1,063,765 2,438,198 461,055 415,541
27 Total O&M Expenses 172,035,000 70,224,599 18,858,067 32,871,106 12,718,613 32,602,370 2,966,122 1,794,123
28 Taxes Other Than Income-Taxes 9,171,000 3,772,027 1,032,637 1,934,137 615,439 1,480,908 188,590 147,261
29 Other Income Related Items 397,000 143,917 39,981 79,620 34,328 91,438 6,322 1,392
Depreciation Expense
30 Production Plant Depreciation 8,771,000 3,179,596 883,314 1,759,061 758,423 2,020,166 139,676 30,764
31 Transmission Plant Depreciation 3,550,000 1,503,328 361,315 671,028 283,090 674,449 46,819 9,971
32 Distribution Plant Depreciation 13,770,000 6,991,324 2,124,901 3,257,960 269,195 48,617 474,761 603,243
33 General Plant Depreciation 9,283,000 5,030,796 1,218,528 1,397,445 396,941 907,932 174,511 156,847
34 Amortization Expense 472,000 177,441 47,699 93,544 40,049 104,360 7,264 1,643
35 Total Depreciation Expense 35,846,000 16,882,485 4,635,758 7,179,037 1,747,697 3,755,524 843,032 802,467
36 Income Tax 14,195,000 3,826,049 2,921,053 3,820,789 770,904 2,390,569 306,592 159,043
37 Total Operating Expenses 231,644,000 94,849,078 27,487,497 45,884,689 15,886,981 40,320,810 4,310,658 2,904,287
38 Net Income 46,803,000 15,998,818 8,022,485 11,500,347 2,562,124 6,990,799 1,041,866 686,563
39 Rate of Return 7.32% 5.62% 10.28% 8.48% 7.24% 8.96% 7.02% 5.47%
40 Return Ratio 1.00 0.77 1,40 1.16 0.99 1.22 0.96 0.75
41 Interest Expense 19,235,000 8,568,277 2,349,530 4,080,022 1,064,958 2,348,093 446,435 377,686
42 Revenue Related Operating Expenses (not i 1,259,000 503,646 164,168 260,183 81,173 207,999 24,596 17,236
File: AVU-E-12-081 Elec COS Load Factor Peak Credit and Transmission Weighted 12CP/ Sumcost Exhibits Page 1 of 4
Staff-PR-101 Attachment B.xlsm
Sumcost
Scenario: AVU-E-12-08 Company Case
Load Factor PC & Trans WI2CP
Transmission By Demand Weighted 12 CP
(b) (C) (d) (e)
AVISTA UTILITIES Idaho Jurisdiction
Revenue to Cost by Functional Component Summary Electric Utility
For the Twelve Months Ended June 30, 2012
(f) (g) (h) (i) ) (k)
Residential General Large Gen Extra Large Extra Large
10-10-12
(I) (m)
Pumping Street &
System Service Service Service Gen Service Service CP service area Lights
Description Total Sch 1 Sch 11-12 Sch2l-22 Sch25 Sch25P Sch3l-32 Sch4l-49
Functional Cost Components at Current Return by Schedule-
1 Production 136,552,546 47170,718 14631,614 27,966,722 11,708,019 32,475,800 2,144,975 454,698
2 Transmission 21,646,312 7,900,981 2,687,094 4,426,790 1,702,789 4,600,091 276,857 51,711
3 Distribution 55,287,310 26,144,720 10,108,434 13,455,322 1,104,120 374,701 1,773,494 2,326,518
4 Common 35,233,832 18,280,581 5,004,859 5,551,167 1,521,071 3,640,408 663,673 572,073
5 Total Current Rate-Revenue 248,720,000 99,497,000 32,432,000 51,400,000 16,036,000 41,091,000 4,859,000 3,405,000
Expressed as $/kWh
6 Production $004058 $004190 $0.04415 $004135 $0.03901 $003773 $003800 $003269
7 transmission $000643 $000702 $000811 $000654 $000567 $0.00534 $000490 $000372
8 Distribution $001643 $002322 $003050 $001989 $000368 $000044 $0.03142 $016726
9 Common $001047 $001624 $0.01510 $0.00821 $0.00507 $000423 $0.01176 $0.04113
10 Total Current Melded Rates $007392 $008837 $009787 $007599 $005344 $004774 $0.08608 $024480
-Functional Cost Components at Uniform Current Return
11 Production 135,669,121 49,181,736 13,663,037 27,209,012 11,731,219 31,247,761 2,160,501 475,853
12 Transmission 21,490,270 9,100,541 2,187,256 4,062,131 1,713,714 4,082,844 283,423 60,361
13 Distribution 56,126,482 29,467,393 8,428,036 12,355,731 1,110,942 330,882 1,813,573 2,619,926
14 Common 35,434,128 19,131,548 4,643,190 5,378,426 1,524,514 3,484,569 669,120 602,761
15 Total Uniform Current Cost 248,720,000 106,881,218 28,921,518 49,005,301 16,080,389 39,146,055 4,926,617 3,758,902
Expressed as $IkWh
16 Production $004032 $004368 $004123 $004023 $003909 $003630 $0.03828 $003421
17 Transmission $000639 $000808 $0.00660 $000601 $000571 $000474 $000502 $000434
18 Distribution $001668 $002617 $002543 $001827 $000370 $0.00038 $003213 $018835
19 Common $0.01053 $001699 $0.01401 $000795 $000508 $000405 $001185 $004333
20 Total Current Uniform Melded Rates $007392 $009493 $008728 $007245 $005358 $004548 $008728 $027024
21 Revenue to Cost Ratio at Current Rates 1.00 0.93 1,12 1.05 1.00 1.05 0,99 0.91
Functional Cost Components at Proposed Return by Schedule
22 Production 140,368,223 48,571,039 15,001,319 28,756,137 12,038,326 33,328,805 2,208,576 464,023
23 Transmission 23,597,961 8,736,316 2,877,894 4,806,730 1,858,344 4,959,399 303,755 55,524
24 Distribution 59,809,307 28,458,511 10,749,879 14,600,995 1,201,244 405,140 1,937,684 2,455,854
25 Common 36,337,508 18,873,134 5,142,908 5,731,138 1,570,086 3,748,656 685,986 585,600
26 TotaiProposed Rate Revenue 260,113,000 104,639,000 33,772,000 53,895,000 16,668,000 42,442,000 5,136,000 3,561,000
Expressed as $IkWh
27 Production $004172 $004314 $004527 $0.04251 $004012 $003872 $0.03913 $003336 -
28 Transmission $000701 $000776 $000868 $000711 $000619 $000576 $0.00538 $000399
29 Distribution $001777 $002528 $003244 $002159 $000400 $000047 $003433 $017656
30 Common $001080 $0.0167-6 $001552 $000847 $000523 $0.00435 $001215 $0.04210
31 Total Proposed Melded Rates $007730 $0.09294 $010191 $007968 $005554 $004931 $009099 $025601
Functional Cost Components at Uniform Requested Return
32 Production 139,481,645 50,563,824 14,046,990 27,973,630- 12,060,886 32,125,874 2,221,215 489,226
33 Transmission 23,437,170 9,925,000 2,385,409 4,430,138 1,868,967 4,452,727 309,099 65,830
34 Distribution 60,656,479 31,751,058 9,094,202 13,465,418 1,207,877 362,217 1,970,311 2,805,396
35 Common 36,537,706 19,716,386 4,786,560 5,552,744 1,573,433 3,596,003 690,420 622,159
36 Total Uniform Cost 260,113,000 111,956,267 30,313,162 51,421,930 16,711,164 40,536,821 5,191,045 3,982,611
Expressed as $IkWh
37 Production $004145 $004491 $004239 $004136 $004019 $0.03732 $003935 $003517
38 Transmission $000697 $000882 $000720 $0.00655 $000623 $000517 $000548 $0.00473
39 Distribution $001803 $002820 $002744 $001991 $0.00403 $000042 $0.03491 $0.20169
40 Common $001086 $001751 $001444 $000821 $000524 $000418 $001223 $004473
41 Total Uniform Melded Rates $007730 $009944 $009148 $0.07602 $005569 $0.04709 $009197 $028632
42 Revenue to Cost Ratio at Proposed Rates 1.00 0.93 1.11 1.05 1.00 1.05 0.99 0.89
43 Current Revenue to Proposed Cost Ratio 0.96 0.89 1.07 1.00 0.96 1.01 0.94 0.85
44 Target Revenue Increase 11,393,000 12,459,000 (2,119,000) 22,000 675,000 (554,000) 332,000 578,000
File: AVU-E-12-08/ Elec COS Load Factor Peak Credit and Transmission Weighted 12CP/ Sumcost Exhibits Page 2 of 4
Staff-PR-101 Attachment B.xlsm
Sumcost AVISTA UTILITIES Idaho Jurisdiction
Scenano:AVU-E-12-08 Company Case Revenue to Cost By Classification Summary Electric Utility 10-10-12
Load Factor PC & Trans WI2CP For the Twelve-Months Ended June 30, 2012
Transmission By Demand Weighted -12 CP
(b) (c) (d) (e) (f) (g) (h) (i) U) (k) (I) (m)
Residential General Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch 1 Schi1-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49
Cost Classifications at Current Return by Schedule
1 Energy 97,845516 31555,216 10,381,376 20284,697 8,589,548 25,008,135 1,638,165 388,380
2 Demand 123,483,049 49,118,510 16,525117 30,409,626 7,405833 16,077,566 2,817,971 1,128,427
3 Customer 27,391,435 18,823,274 5,525,508 705,677 40,619 5,299 402,864 1,888,193
4 Total Current Rate Revenue 248,720,000 99,497,000 32,432,000 51 ,400000 16,036,000 41,091,000 4,859,000 3,405,000
Expressed as Unit Cost
5 Energy $IkWh $002908 $0.02803 $003133 $0.02999 $002862 $002905 $002902 $002792
6 Demand $/kW/rn.o $16.71 $17.84 $20.89 $17.55 $13.30 $12.42 $12.68 $27.23
7 Customer $/Custlmo $18.48 $15.55 $23.15 $47.25 $376.11 $441.61 $24.61 $1,222.92
Cost Classifications at Uniform Current Return
8 Energy 97,048,855 32,914,748 9,687,643 19,729,692 8,606,742 24,053,244 1,650,144 406,642
9 Demand 123,510,589 53,966,953 14,266,670 28,605,195 7,432,968 15,087,695 2,868,689 1,282,420
10 Customer 28,160,555 19,999,517 4,967,205 670,413 40,679 5,116 407,785 2,069,840
11 Total Uniform Current Cost 248,720,000 106,881,218 28,921,518 49,005,301 16,080,389 39,146,055 4,926,617 3,758,902
Expressed as Unit Cost
12 Energy $/kWh $002884 $002923 $002923 $002917 $002868 $002794 $002923 $002923'
13 Demand $!kW/mo $16.71 $19.60 $18.04 $16.51 $13.35 $11.65 $12.90 $30.94
14 Customer $/Custlmo $19.00 $16.53 $20.81 $44.89 $376.66 $426.35 $24.91 $1,340.57
15 Revenue to Cost Ratio at Current Rates 1,00 0.93 1.12 1.05 1.00 1.05 0.99 0.91
Cost Classifications at Proposed Return by Schedule
16 Energy 100,600,406 32,501,892 10,646,173 20,862,926 8,834,342 25,671,410 1,687,235 396,429
17 Demand 130,951,030 52,494,765 17,387,208 32,289,656 7,792,183 16,765,164 3,025,745 1,196,308
18 Customer 28,561,564 19,642,343 5,738,619 742,417 41,474 5,426 423,020 1,968,263
19 Total Proposed Rate Revenue 260,113,000 104,639,000 33,772,000 53,895,000 16,668,000 42,442,000 5,136,000 3,561,000
Expressed as Unit Cost
20 Energy $/kWh $002990 $002887 $003213 $0.03084 $002944 $002982 $002989 $002850
21 Demand $/kW!mo $17.72 $19.07 $21.98 $18.64 $13.99 $12.95 $13.61 $28.86
22 Customer $/Custlmo $19.27 $16.23 $24.04 $49.71 $384.02 $452.20 $25.84 $1,274.78
Cost Classifications at Uniform Requested Return
23 Energy 99,803,777 33,849,097 9,962,646 20,289,758 8,851,061 24,736,042 1,696,986 418,185
24 Demand 130,948,304 57,299,248 15,161,986 30426,172 7,818,570 15,795,532 3,067,033 1,379,763
25 Customer 29,360,919 20,807,922 5,188,529 706,000 41,533 5,247 427,026 2,184,662
26 Total Uniform Cost 260,113,000 111,956,267 30,313,162 51,421,930. 16,711,164 40,536,821 5,191,045 3,982,611
Expressed as Unit Cost
27 Energy $/kWh $002966 $003006 $003006 $0.03000 $002949 $0.02874 $003006 $003006
28 Demand $IkW/mo $17.72 $20.81 $19.17 $17.58 $14.04 $12.20 $13.80 $33.29
29 Customer $/Custlmo $19.81 $17.19 $21.73 $47.27 $384.56 $437.26 $26.08 $1,414.94
30 Revenue to Cost Ratio at Proposed Rates 1.00 0.93 1.11 1.05 1.00 1.05 0.99 0.89
31 Current Revenue to Proposed Cost Ratio 0.96 0.89 1.07 1.00 0.96 1.01 0.94 0.85
32 Annual Consumption (mWh's) 3,364,879 1,125,882 331,376 676,398 300,092 860,777 56,445 13,910
33 Monthly Average NCP Demand (kW) 615,990 229,407 65,917 144,389 46,413 107,884 18,526 3,454
34 Monthly Average Number of Customers 123,495 100,853 19,895 1,245 9 1 1,364 129
File: AVU-E-12-08/ Elec COS Load Factor Peak Credit and Transmission Weighted 12CR! Sumcost Exhibits Page 3 of 4
Staff-PR-101 Attachment B.xlsm
Sumcost AVISTA UT-IIJTIES Idaho Jurisdiction
Scenario: AVU-E-12-08 Company Case Customer Cost Analysis Electric Utility 10-10-12
Load Factor PC & Trans W12CP For the Twelve Months Ended June 30, 2012
Transmission By Demand Weighted 12 CP
(b) (C) (d) (e) (f) (g) (h) (I) (j) (k) (I) (m)
Residential General Large Gen Extra Large Extra Large Pumping Street &
System Service Service Service Gen Service Service CP Service Area Lights
Description Total Sch 1 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 4149
Meter, Services, Meter Reading &-BiIIing Costs by Schedule at Requested Rate of Return
Rate Base
1 Services 45,622,000 37,307157 7,359,316 450,306 0 0 504,721 0
2 Services Accum. Depr. (16622,000) (13,592,556) (2,681,306) (164,247) 0 0 (183,891) 0
3 Total Services 29,000,000 23714,602 4,678,010 286,558 0 0 320,830 0
4 Meters 20,635,051 11,920,038 6,231,158 1,759,439 35,061 6,159 682,146 0
5 Meters Accum. Depr. (1,528,674) (883,864) (462,037) (130,461) (2,600) (457) (50,581) 0
6 Total Meters 19,106,377 11,036,173 5,769,121 1,628,977 32,461 5,702 631,565 0
7 Total Rate Base 48104,000 34,750,775 10,447,131 1,915,536 32,461 5,702 952,395 0
8 Return on Rate Base @8.46% 4,069,603 2,939,919 883,828 162,054 2,746 482 80,573 0
9 Revenue Conversion Factor 0.63711 0.63711 0.63711 0.63711 0.63711 0.63711 0.63711 0.63711
10 Rate Base Revenue Requirement 6,387,629 4,614,482 1,387,253 254,360 4,310 757 126,467 0
Expenses
11 Services DeprExp 1,255,000 1,026,270 202,445 12,401 0 0 13,884 0
12 Meters DeprExp 1,533,000 885,597 462,943 130,717 2,605 458 50,680 0
13 Services Operations Exp 333,000 272,309 53,716 3,290 0 0 3,684 0
14 Meters Operating Exp 545,000 314,841 164,582 46,472 926 163 18,017 0
15 Meters Maintenance Exp 29,000 16,753 8,758 2,473 49 9 959 0
16 Meter Reading 430,000 336,412 66,362 4,152 16,671 1,852 4,551 0
17 Billing 2,945,000 2,402,643 473,952 29,652 2,865 318 32,505 3,065
18 Total Expenses 7,070,000 5,254,824 1,432,757 229,157 23,116 2,800 124,280 3,065
19 Revenue Conversion Factor 0.995010 0,995010 0.995010 0.995010 0,995010 0.995010 0.995010 0.995010
20 Expense Revenue Requirement 7,105,456 5,281,177 1,439,943 230,306 23,232 2,814 124,904 3,081
21 Total Meter, Service, Meter Reading, and 13,493085 9,895,660 2,827,195 484,666 27,542 3,571 251,370 3,081
22 Total Customer Bills 1,481,940 1,210,233 238,734 14,936 108 12 16,373 1,544
23 Average Unit Cost per Month $9.11 $8.18 $11.84 $32.45 $255.02 $297.57 $15.35 $2.00
Distribution Fixed Costs per Customer
24 Total Customer Related Cost 29,360,919 20,807,922 5,188,529 706,000 41,533 5,247 427,026 2,184,662
25 Customer Related Unit Cost per Month $19.81 $17.19 $21.73 $47.27 $384.56 $437.26 $2608 $1,414.94
26 Total Distribution Demand Related Cost 51,284,836 24,365,079 7,009,833 14,966,187 1,355,531 414,635 1,974,823 1,198747
27 Dist Demand Related Unit -Cost per Month $34.61 $20.13 $29.36 $1,002.02 $12,551.22 $34,552.94 $120.61 $776.39
28 Total Distribution Unit Cost per Month $54.42 $37.33 $51.10 $1,049.29 $12,935.78 $34,990.20 $146.70 $2,191.33
File: AVU-E-12-08/ EIec COS Load Factor Peak Credit and Transmission Weighted I2CP/ Sumcost Exhibits Page 4 of 4
Staff-PR-101 Attachment B.xlsm
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/14/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Tara Knox
REQUESTER: IPUC RESPONDER: Tara Knox
TYPE: Ptoduction Request DEPARTMENT: State & Federal Regulation
REQUEST NO.: Staff-102 TELEPHONE: [phone]
REQUEST:
Compare the differences in results between the filed method and the results of Request No. 101a.
and bib.
RESPONSE:
Please see StaffPR_102 Attachment A.
Compare Key Cost of Service Results AVU-E-12-08 Filed Method vs AVU-E-11-01 Proposed Alternatives
Case 1
Line Filed Case Method Total Sch I Sch 11 Sch 21 Sch 25 Sch 25P Sch 31 Schs 41-48
1 Total Rate Base 639,030,000 284,777,016 78,205437 136,041,236 35,478,467 77,292,518 14,816,938 12,418,388 from COS
2 Revenue From Retail Rates 248,720,000 99,497,000 32,432,000 51,400,000 16,036,000 41,091,000 4,859,000 3,405,000 from COS
3 Other Operating Revenues 29,727,000 11,482,226 3,089,386 5,992,225 2,405,525 6,094,169 487,054 176,415 from COS
4 Total Revenues 278,447,000 110,979,226 35,521,386 57,392,225 18,441,525 47,185,169 5,346,054 3,581,415
5 Total Operating Expb4conv items &taxes 216,190,000 90,109,838 24,410,486 41,935,415 15,091,784 37,926,317 3,996,881 2,719,279
6 Revenue Related conversion items 1,259,000 503,645 164,168 260,183 81,173 207,999 24,596 17,236 from COS
7 Income Taxes 14,195,000 4,008,666 2,920,617 3,773,418 747,990 2,285,559 298,625 160,125 from COS
8 Total Expenses 231,644,000 94,622,149 27,495,271 45,969,016 15,920,947 40,419,875 4,320,102 2,896,640 from COS
9 Net Operating Income 46,803,000 16,357,077 8,026,115 11,423,209 2,520,578 6,765,294 1,025,952 684,775
10 Present Rate of Return 7.32% 5.74% 10.26% 8.40% 7.10% 8.75% 6.92% 5.51%
11 Present Return Ratio 1.00 0.78 1.40 1.15 0.97 1.20 0.95 0.75
12 Interest Expense 19,235,000 8,571,876 2,354,008 4,094,883 1,067,913 2,326,529 445,994 373,797 from COS
Case 2 (PR 101 part A)
Load Factor Peak Credit Total Sch I Sch 11 Sch 21 Sch 25 Sch 25P Sch 31 Schs 41-48
13 Total Rate Base 639,030,000 282,797,610 78,130,333 136,273,644 35,666,212 78,777,626 14,908,336 12,476,239 from COS
14 Revenue From Retail Rates 248,720,000 99,497,000 32,432,000 51,400,000 16,036,000 41,091,000 4,859,000 3,405,000 from COS
15 Other Operating Revenues 29,727,000 11,268,083 3,051 ,61 6,017,368 2,425,836 6,254,836 496,942 182,674 from COS
16 Total Revenues 278,447,000 110,765,083 35,513,261 57,417,368 18,461,836 47,345,836 5,355,942 3,587,674
17 Total Operating Exp b4 cony items & taxes 216,190,000 90,213,17 24,414,405 41,923,288 15,081,987 37,848,822 3,992,111 2,716,260
18 Revenue Related conversion items 1,259,000 503,645 164,168 260,183 81,173 207,999 24,596 17,236 from COS
19 Income Taxes 14,195,000 3,921,024 2,917,292 3,783,708 756,303 2,351,314 302,672 162,687 from COS
20 Total Expenses 231,644,000 94,637,796 27,495,865 45,967,179 15,919,463 40,408,135 4,319,379 2,896,183 from COS
21 Net Operating Income 46,803,000 16,127,287 8,017,396 11,450,189 2,542,373 6,937,701 1,036,563 691,491
22 Present Rate of Return 7.32% 5.70% 10.26% 8.40% 7.13% 8.81% 6.95% 5.54%
23 Present Return Ratio 1.00 0.78 1.40 1.15 0.97 1.20 0.95 0.76
24 Interest Expense 19,235,000 8,512,294 2,351,747 4,101,879 1,073,564 2,371,231 448,746 375,539 from COS
Staff—PR-102 Attachment A.xlsx 1 of 6
Incremental Change Case 2 - Case I
25 Total Rate Base
26 Revenue From Retail Rates
27 Other Operating Revenues
28 Total Revenues
Total Sch I Sch 11 Sch 21 Sch 25 Sch 25P Sch 31 Schs 41-48
0 -1,979,406 -75,104 232,408 187,745 1,485,108 91,398 57,851
0 0 0 0 0 0 0 0
0 -214,143 -8,125 25,143 20,311 160,667 9,888 6,259
0 -214,143 -8,125 25,143 20,311 160,667 9,888 6,259
29 Total Operating Exp b4 cony items & taxes 0 103,289 3,919 -12,127 -9,797 -77,495 -4,770 -3,019
30 Revenue Related conversion items 0 0 0 0 0 0 0 0
31 Income Taxes 0 -87,642 -3,325 10,290 8,313 65,755 4,047 2,562
32 Total Expenses 0 15,647 594 -1,837 -1,484 -11,740 -723 -457
33
34
Net Operating Income
Present Rate of Return
0
0.000%
-229,790
-0.041%
-8,719
-0.001%
26,980
0.005%
21,795
0.024%
172,407
0.054%
10,611
0.029%
6,716
0.028%
35 Present Return Ratio 0.000 -0.006 0.000 0.001 0.003 0.007 0.004 0.0041
36 Interest Expense 0 -59,562 -2,261 6,996 5,651 44,702 2,752 1,742
Case 3 AVU-E-11-01 Proposed Method (PR 101 part B)
LFPC with Transmission Weighted I2CP Total Sch I Sch 11 Sch 21 Sch 25 Sch 25P Sch 31 Schs 41-48
37 Total Rate Base 639,030,000 284,657,454 78,056,674 135,547,509 35,380,289 78,008,927 14,831,565 12,547,582 from COS
38 Revenue From Retail Rates 248,720,000 99,497,000 32,432,000 51,400,000 16,036,000 41,091,000 4,859,000 3,405,000 from COS
39 Other Operating Revenues 29,727,000 11,350,894 3,077,982 5,985,036 2,413,105 6,220,608 493,524 185,851 from COS
40 Total Revenues 278,447,000 110,847,894 35,509,982 57,385,036 18,449,105 47,311,608 5,352,524 3,590,851
41 Total Operating Exp b4 cony items & taxes 216,190,000 90,519,383 24,402,276 41,803,717 15,034,904 37,722,242 3,979,470 2,728,008
42 Revenue Related conversion items 1,259,000 503,645 164,168 260,183 81,173 207,999 24,596 17,236 from COS
43 Income Taxes 14,195,000 3,826,050 2,921,053 3,820,789 770,904 2,390,569 306,592 159,043 from COS
44 Total Expenses 231,644,000 94,849,078 27,487,497 45,884,689 15,886,981 40,320,810 4,310,658 2,904,287 from COS
45 Net Operating Income 46,803,000 15,998,816 8,022,485 11,500,347 2,562,124 6,990,798 1,041,866 686,564
46 Present Rate of Return 7.32% 5.62% 10.28% 8.48% 7.24% 8.96% 7.02% 5.47%
47 Present Return Ratio 1.00 0.77 1.40 1.16 0.99 1.22 0.96 0.75
48 Interest Expense 19,235,000 8,568,276 2,349,530 4,080,022 1,064,958 2,348,093 446,435 377,686 from COS
Staff-PR-102 Attachment A.xlsx. 2 of 6
Incremental Change Case 3 - Case 2 Total Sch I Sch 11 Sch 21 Sch 25 Sch 25P Sch 31 Schs 41-48
49 Total Rate Base 0 1,859,844 -73,659 -726,135 -285,923 -768,699 -76,771 71,343
50 Revenue From Retail Rates 0 0 0 0 0 0 0 1 0
51 Other Operating Revenues 0 82,811 -3,279 -32,332 -12,731 -34,228 -3,418 3,177
52 Total Revenues 0 82,811 -3,279 -32,332 -12,731 -34,228 -3,418 3,177
53 Total Operating Exp b4 cony items & taxes 0 306,256 -12,129 -119,571 47,083 -126,580 -12,641 11,748
54 Revenue Related conversion items 0 0 0 0 0 0 0 0
55 Income Taxes 0 -94,974 3,761 37,081 14,601 39,255 3,920 -3,644
56 Total Expenses 0 211,282 -8,368 -82,490 -32,482 -87,325 -8,721 8,104
57
58
Net Operating Income
Present Rate of Return
0
0.000%
-128,471
-0.082%
5,089
0.016%
50,158
0.082%
19,751
0.113%
53,097
0.166%
5,303
0.072%
-4,927
-0.071%
59 Present Return Ratio 0.000 -0.011 0.002 0.011 0.015 0.021 0.010 -0.010
60 Interest Expense 0 55,982 -2,217 -21,857 -8,606 -23,138 -2,311 2,147
Cumulative Change Case 3 - Case I
61 Total Rate Base
62 Revenue From Retail Rates
63 Other Operating Revenues
64 Total Revenues
Total Sch I Sch 11 Sch 21 Sch 25 Sch 25P Sch 31 Schs 41-48
0 -119,562 -148,763 -493,727 -98,178 716,409 14,627 129,194
0 0 0 0 0 0 0 0
0 -131,332 -11,404 -7,189 7,580 126,439 6,470 9,436
0 -131,332 -11,404 -7,189 7,580 126,439 6,470 9,436
65 Total Operating Exp b4 cony items & taxes 0 409,545 -8,210 -131,698 -56,880 -204,075 -17,411 8,729
66 Revenue Related conversion items 0 0 0 0 0 0 0 0
67 Income Taxes 0 -182,616 436 47,371 22,914 105,010 7,967 -1,082
68 Total Expenses 0 226,929 -7,774 -84,327 -33,966 -99,065 -9,444 7,647
69 Net Operating income 0 -358,261 -3,630 77,138 41,546 225,504 15,914 1,789
70 Present Rate of Return 0.000% -0.123% 0.015% 0.087% 0.137% 0.209% 0.100% -0.043%
71 Present Return Ratio 0.000 -0.017 0.002 0.012 0.019 0.028 0.014 -0.006
72 Interest Expense 0 -3,600 -4,478 -14,861 -2,955 21,564 441 3,889
Staff-PR-102 Attachment A.xlsx 3 of 6
Target Revenue % of Present
Change Revenue
95,000 0.10%
3,000 0.01%
(11,000) -0.02%
(9,000) -0.06%
(71,000) -0.17%
(4,000) -0.08%
(3,000) -0.09%
Change
(2,634,104)
2,634,105
2,634,105
-Compare Results of Electric Cost of Service
Filed Case Method vs. LFPC Method Case 2 - Case 1 Case 2 - Case 1
tor Production and Transmission Demand)
Rate of Return Return Ratio
ntial Service Schedule I - --
al Service Schedule 11
General Service Schedule 21
Large General Service Schedule 25
Large General Service Schedule 25P
ing Service Schedule 31
ng Service Schedules 41 - 49
Idaho Electric System
FILED CASE METHOD (AVU-E-1U-U1
LOAD FACTOR PEAK CREDIT METHOD
5.70% 0.78
10.26% 1.40
8.40% 1.15
7.13% 0.97
8.81% 1.20
6.95% 0.95
5.54%
Taraet Revenue
Change
12,024,000
(2,102,000)
192,000
742,000
(374,000)
350,000
561,000
11,393,000
idential Service Schedule 1
ieral Service Schedule 11
ge General Service Schedule 21
ra Large General Service Schedule 25
ra Large General Service Schedule 25P
aping Service Schedule 31
hting Service Schedules 41 - 49
a! Idaho Electric System
Rate of Return Return Ratio
5.74% 0.78
10.26% 1.4
8.40% 1.15
7.10% 0.97
8.75% 1.20
6.92% 0.95
5.51%
Target Revenue
Change
11,929,000
(2,105,000)
203,000
751,000
(303,000)
354,000
564,000
11,393,000
IMPACT OF PROPOSED CHANGE
Customer Class Rate of Return Return Ratio
Residential Service Schedule 1 -0.04% 0.00
General Service Schedule 11 0.00% 0.00
Large General Service Schedule 21 0.00% 0.00
Extra Large General Service Schedule 25 0.03% 0.00
Extra Large General Service Schedule 25P 0.06% 0.00
Pumping Service Schedule 31 0.03% 0.00
Lighting Service Schedules 41 - 49 0.03%
Total Washington Electric System 0.00% Q,QQ
LFPC Method Filed Method
Production Energy 91,778,923 94,413,027
Transmission Energy - -
Energy Classified Production & Transmission 91,778,923 94,413,027
Production Demand 47,702,723 45,068,618
Transmission Demand 23,437,170 23,437,170
Demand Classified Production & Transmission 71,139,893 68,505,788
Total Production 139,481,645 139,481,645
Total Transmission 23,437,170 23,437,170
Total Production & Transmission 162,918,815 162,918,815
Total P&T Demand Proportion 43.67% 42.05%
Total P&T Energy Proportion 56.33% 57.95%
Production Demand Proportion 34.20% 32.31%
Production Energy Proportion 65.80% 67.69%
1.62%
-1.62%
1.89%
-1.89%
Staff-PR-102 Attachment A.xlsx 4 of 6
Customer Class Rate of Return Return Ratio
Residential Service Schedule 1 -0.08% -0.01
General Service Schedule 11 0.02% 0.00
Large General Service Schedule 21 0.08% 0.01
Extra Large General Service Schedule 25 0.11% 0.02
Extra Large General Service Schedule 25P 0.15% 0.02
Pumping Service Schedule 31 0.07% 0.01
Lighting Service Schedules 41 - 49 -0.07%
Total Washington Electric System 0.00% QS2Q
Target Revenue % of Present
Change Revenue
435,000 0.44%
(17,000) -0.05%
(170,000) -0.33%
(67,000) -0.42%
(180,000) -0.44%
(18,000) -0.37%
17,000 0.50%
Compare Results of Electric Cost of Service
LFPC Method vs. LFPC Method with Tran Weighted 12CP Case 3 - Case 2
LOAD FACTOR PEAK CREDIT METHOD (Weighted 12CP for Transmission Demand)
Customer Class Rate of Return Return Ratio
Residential Service Schedule 1 5.62% 0.77
General Service Schedule 11 10.28% 1.40
Large General Service Schedule 21 8.48% 1.16
Extra Large General Service Schedule 25 7.24% 0.99
Extra Large General Service Schedule 25P 8.96% 1.22
Pumping Service Schedule 31 7.02% 0.96
Lighting Service Schedules 41 - 49 5.47%
Total Idaho Electric System 7.32% LQQ
LOAD FACTOR PEAK CREDIT METHOD (12CP tor Production and Transmission uemana)
Customer Class Rate of Return Return Ratio
ential Service Schedule 1 5.70% 0.78
al Service Schedule 11 10.26% 1.40
General Service Schedule 21 8.40% 1.15
Large General Service Schedule 25 7.13% 0.97
Large General Service Schedule 25P 8.81% 1.20
ing Service Schedule 31 6.95% 0.95
ing Service Schedules 41 -49 5.54%
Idaho Electric System 7.32% LQQ
IMPACT OF PROPOSED CHANGE
Target Revenue
Change
12,459,000
(2,119,000)
22,000
675,000
(554,000)
332,000
578,000
11,393,000
Target Revenue
Change
12,024,000
(2,102,000)
192,000
742,000
(374,000)
350,000
561,000
11,393,000
LFPC T W12 Method LFPC Method
Production Energy 91,778,923 91,778,923
Transmission Energy - -
Energy Classified Production & Transmission 91,778,923 91,778,923
Production Demand 47,702,723 47,702,723
Transmission Demand 23,437,170 23,437,170
Demand Classified Production & Transmission 71,139,893 71,139,893
Total Production 139,481,645 139,481,645
Total Transmission 23,437,170 23,437,170
Total Production & Transmission 162,918,815 162,918,815
Total P&T Demand Proportion 43.67% 43.67%
Total P&T Energy Proportion 56.33% 56.33%

Production Demand Proportion 34.20% 34.20%

Production Energy Proportion 65.80% 65.80%
Staff-PR-102 Attachment A.xlsx
Change
0.00%
0.00%
0.00%
0.00%
5 of 6
Compare Results of Electric Cost of Service
Filed Case Method vs. LFPC Method with Tran Weighted 12CP Case 3 - Case 1
1-ALIUK I'EAKLKEUII MElt- lOt)
ntial Service Schedule 1
a! Service Schedule 11
General Service Schedule 21
Large General Service Schedule 25
Large General Service Schedule 25P
ing Service Schedule 31
ng Service Schedules 41 -49
Idaho Electric System
FILED CASE ME I HOD (AVU-E-10-U1
ntial Service Schedule I
al Service Schedule 11
General Service Schedule 21
Large General Service Schedule 25
Large General Service Schedule 25P
ing Service Schedule 31
ng Service Schedules 41 - 49
Idaho Electric System
or transmission uemanu;
Rate of Return Return Ratio
5.62% 0.77
10.28% 1.40
8.48% 1.16
7.24% 0.99
8.96% 1.22
7.02% 0.96
5.47%
Rate of Return Return R
5.74% 0.78
10.26% 1.40
8.40% 1.15
7.10% 0.97
8.75% 1.20
6.92% 0.95
5.51%
Target Revenue
Change
12,459,000
(2,119,000)
22,000
675,000
(554,000)
332,000
578,000
11,393,000
Target Revenue
Change
11,929,000
(2,105,000)
203,000
751,000
(303,000)
354,000
564,000
11,393,000
Target Revenue % of Present
IMPACT OF PROPOSED CHANGE
ntial Service Schedule 1
al Service Schedule 11
General Service Schedule 21
Large General Service Schedule 25
Large General Service Schedule 25P
ing Service Schedule 31
ng Service Schedules 41 - 49
Washington Electric System
Rate of Return Return Ratio
-0.12% -0.01
0.02% 0.00
0.08% 0.01
0.14% 002
0.21% 0.02
0.10% 0.01
-0.04% 0.00
Change Revenue
530,000 0.53%
(14,000) -0.04%
(181,000) -0.35%
(76,000) -0.47%
(251,000) -0.61%
(22,000) -0.45%
14,000 0.41%
Change
(2,634,104)

AVU-E 11-01 AVU-E-1-US
Proposed Method Filed Method

Production Energy 91,778,923 94,413,027

Transmissionnergy - -
Energy Classified Production & Transmission - 91,778,923 94,413,027 (2,634,104)
Production Demand 47,702,723 45,068,618 2,634,105
Transmission Demand 23,437,170 23,437,170 -
Demand Classified Production & Transmission 71,139,893 68,505,788 2,634,105
Total Production 139,481,645 139,481,645 -
Total Transmission 23,437,170 23,437,170 -
Total Production & Transmission 162,918,815 162,918,815 -
Total P&T Demand Proportion 43.67% 42.05% 1.62%
Total P&T Energy Proportion 56.33% 57.95% -1.62%
Production Demand Proportion 34.20% 32.31% 1.89%
Production Energy Proportion 65.80% 67.69% -1.89%
Staff-PR-102 Attachment Axlsx 6 of 6
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/18/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Karen Schuh
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff- i 12 TELEPHONE: [phone]
REQUEST:
Please provide by month for 2011 and 2012 the totals for the following projects. Include budgeted
and actual to date:
a.Failed Electric Plant
b.Transmission Minor Rebuilds
c.IT Technology Refresh Blanket
d.IT Technology Expansion Blanket
e.Electric Distribution Minor Blanket
f.Wood Pole Management
g.PCB Related Distribution Rebuilds
RESPONSE:
a.Please see the Company's response to Staffs Production request Nos. ii, 12 and 89.
b.Please see the Company's response to Staffs Production request Nos. 13 and 80.
c.Please see the Company's response to Staff's Production request No. 26.
d.Please see the Company's response to Staffs Production request No. 27.
e.Please see the Company's response to Staffs Production request No. 31.
f.Please see Staff_PR_i 12 Attachment A for capital expenditures for 2011 and January
through October 2012.
g.Please see Staff _PR_112 Attachment B for capital expenditures for 2011 and January
through October 2012.
Company witness Dave DeFelice's testimony and workpapers provide the requested budget
information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89
through 101 list 2013 projects by ER and details the expected month the project will be completed
and will be transferred to plant in service. The source of this data is the Company's 2012 capital
budget. Both hardcopies and electronic copies were provided with the original filing.
Please also see the Company's response to Staff_PR_045 for updated transfers to plant by ER
through October 31, 2012.
Avista Corp.
Wood Pole Mgmt.
jEr 12060
Sum of Transaction Amount Accounting Year
Project Number Project Desc Accounting Period 2011 2012 Grand Total
02801 582 WPM PCB Trnsfrmr Remov Proj-WA 201101 872.00 872.00
201102 12664.00 12,664.00
201103 4,100.00 4,100.00
201104 47,156.00 47,156.00
201105 30,756.00 30,756.00
201106 27,788.00 27,788.00
201107 29,355.12 29,355.12
201108 13,311.29 13,311.29
201109 9,078.70 9,078.70
201110 4,256.00 4,256.00
201111 67,051.36 67,051.36
201112 27,580.00 27,580.00
201201 - -
201202 (1,491.96) (1,491.96)
201203 63,796.02 63,796.02
201204 67,976.91 67,976.91
201205 37,070.83 37,070.83
201206 - -
201207 422.95 422.95
201208 56,168.02 56,168.02
201209 16,149.89 16,149.89
201210 14,808.02 14,808.02
02801582 Total 273,968.47 254,900.68 528,869.15
03801582 WPM PCB Tmsfrmr Remov Prog-ID 201101 4,652.14 4,652.14
201102 34,764.16 34,764.16
201103 83,587.84 83,587.84
201104 131,881.79 131,881.79
201105 61,461.71 61,461.71
201106 43,563.45 43,563,45
201107 8,951.62 8,951.62
201108 12,568.13 12,568.13
201109 7,921.45 7,921.45
201110 2,460.00 2,460.00
201111 (334,329.57) (334,329.57)
201112 22,090.32 22,090.32
201201 778.32 778.32
201202 7,777.20 7,777.20
201203 17,189.94 17,189.94
201204 20,133.40 20,133.40
201205 13,770.04 13,770.04
201206 13,910.71 13,910.71
201207 - -
201208 10,222.42 10,222.42
201209 13,427.20 13,427.20
201210 18,505.92 18,505.92
03801582 Total 79,573.04 115,715.15 195,288.19
90101550 Test and Treat-CDA 201101 (7,210.10) (7,210.10)
201102 1,792.73 1,792.73
201103 673.82 673.82
201104 1,601.12 1,601.12
201105 2,382.79 2,382.79
201106 756.44 756.44
201107 (69.24) (69.24)
201108 1,680.83 1,680.83
201111 160.15 160.15
201112 1,574.38 1,574.38
201201 108.77 108.77
201205 564.04 564.04
201207 92.13 92.13
201208 1,220.25 1,220.25
201209 4,112.04 4,112.04
90101550 Total ________________________________ 3,342.92 6,097.23 9,440.15
90105157 CDA 125 followup stub 2009 1201101 212.03 212.03
90105157 Total 212.03 212.03
90105209 Prairie 222 Followup 2010 201101 8,893.26 8,893.26
201102 52,385.36 52,385.36
201103
1201104
59,753.76 59,753.76
30,395.25 30,395.25
Staff—DR-1 12 Attachment Axis 1 of 9
90105209 IPrairie 222 Followup 2010---------1201111 10,923.91 10,923.91
90105209 Total 162,351.54 162,351.54
90105227 PF 212 Stub follow up 2011 201104 4,624.99 4,624.99
201105 6,474.80 6,474.80
201107 79,131.67 79,131.67
201108 55,910.21 55,910.21
201109 65,603.67 65,603.67
201110 16,475.17 16,475.17
201111 22,018.42 22,018.42
201112 2,587.47 2,587.47
201201 76.25 7625
90105227 Total 252,826.40 76.25 252,902.65
90105248 Dalton 134 Followup stubb 2011 201108 3,187.40 3,187.40
201112 13,467.70 13,467.70
201201 17,119.57 17,119.57
201202 20,998.61 20,998.61
201203 20,455.76 20,455.76
201204 3,404.36 3,404.36
201205 64.55 64.55
1201210 506.50 506.50
90105248 Total 16,655.10 62,549.35 79,204.45
90105249 Dalton 132 Followup stubb 2011 201106 1,941.69 1,941.69
201109 2,238.19 2,238.19
201111 472.97 472.97
201112 5,626.43 5,626.43
201201 28,114.78 26,114.78
201202 5,790.11 5,790.11
201206 150.00 150.00
1201210 506.50 506.50
90105249 Total _________________ 10,279.28 34,561.39 44,840.67
90105268 Dalton 131 Followup Stub 2012 201201 8,511.14 8,511.14
201202 17,798.38 17,798.38
201203 92,642.60 92,642.60
201204 167,420.06 167,420.06
201205 127,571.47 127,571.47
201206 39,530.23 39,530.23
201207 39,790.09 39,790.09
201208 15,010.26 15,010.26
201209 31,292.72 31,292.72
201210 20,432.86 20,432.86
90105268 Total 559,999.81 559,999.81
90105269 Dalton 133 followup stub 2012 201203 10,592.24 10,59224
201204 67.04 67.04
201205 67.04 67.04
201206 67.04 67.04
201207 8,665.15 8,665.15
201208 25,607.69 25,607.69
201209 62,610.67 62,610.67
201210 677.36 677.36
90105269 Total 108,354.23 108,354.23
90105274 WPM followup stub 2012 1201205 7,567.20 7,567.20 1AVD151
1201208 101.30 101.30
90105274 Total 7,668.50 7,668.50
90105275 WPM Followupstub 2012 1201205 6,756.80 6,756.80 1AVD152
1201208 202.60 202.60
90105275 Total 6,959.40 6,959.40
90605011 St Manes 633 followup stub 09 1201101 46.19 46.19
90605011 Total 46.19 46.19
90605012 St Manes 632 followup stub 09 1201101 2,422.43 2,422.43
1201102 907.33 907.33
90605012 Total 3,329.76 3,329.76
90605016 STM 633 OH to UDG section 1201103 6,148.89 6,148.89
1201108 469.30 469.30
1201109 21,599.12 21,599.12
90605016 Total 28,217.31 28,217.31
90701550 Test and Treat-Kellogg 201103 273.71 273.71
201110 1,678.77 1,678.77
201202 54.78 54.78
201203 467.00 467.00
201205 196.35 196.35
201206 825.15 825.15
201207 396.03 396.03
201209 5,379.56 5,379.56
201210 53.94 53.94
Staff-DR-1 12 Attachment AxIs 2 of 9
90701550 Total 1952.48 7,372.81 9,325.29
91005023 Grangeville 1273 follow up 09 201101 16,516.09 16,516.09 1201103 1,886.42 1,886.42
91005023 Total 18,402.51 18,402.51
9150-1550 ITest and Treat-Elk City 1201203 410.68 410.68
91501550 Total 410.68 410.68
91705003 Deary 651 Followup stubb 2011 201203 73.82 73.82
201205 8,659.20 8,659.20
201206 8,012.60 8,012.60
201208 3,181.26 3,181.26
91705003 Total 19,926.88 19,926.88
92201550 Test and treat-Clarkston 201109 1201110
145.27 145.27
181.24 181.24
92201550 Total 326.51 326.51
92-301550 Test and treat-Pullman 201108 61.54 61.54 1 201205 363.01 363.01
92301550 Total 61.54 363.01 424.55
92305118 SPU 125 Stub Follow up 2011 201111 130.70 130.70
201202 1201203
809.78 609.78
9,755.72 9,755.72
92305118 Total 130.70 10,365.50 10,496.20
9230511-9 ISPU 122 stub follow up 2011 1201111 130.70 130.70
92305119 Total 130.70 130.70
92305120 ISPu 124 Stub Follow up 2011 1201111 239.40 239.40
92305120 Total 239.40 239.40
92305121 SPU 123 Stub Follow up 2011 201111 9,687.83 9,687.83
201112 4,028.43 4,028.43
201208 1,514.40 1,514.40
201210 9,212.88 9,212.88
92305121 Total 13,716.26 10,727.28 24,443.54
92305122 [SPU 121 Stub Follow up2Oii 201111 7,161.73 7,161.73
201112 1201210
1,094.22 1,094.22
4,359.68 4,359.68
92305122 Total _______________________ 8,255.95 4,359.68 12,615.63
2305i35 Pullman 117 followup stub 2011 1201111 1,024.50 1,024.50
92305135 Total 1,024.50 1,024.50
92305136 TerreView 132 followupstub201 1 201111 958.26 958.26
201201 233.23 233.23
201202 4,945.17 4,945.17
201203 59.55 59.55
201210 3,302.69 3,302.69
92305136 Total 958.26 8,54064 9,498.9
92305137 Pullman 111 followup stub 2011 201111 431.30 431.30
201202 978.29 978.29
- 201203 6,043.88 6,043.88
201204 21,981.39 21,981.39
201205 3,138.62 3,138.62
201208 194.70 194.70
201209 10,138.12 10,138.12
201210 713.87 713.87
-92305137 Total 431.30 43,188.87 43,620.17
2305138 Pullman 115 Followup stub 2011 201111 827.55 827.55
201202 4,127.90 4,127.90
- 201203 39,535.10 39,535.10
201204 3,910.97 3,91-0.97
201205 5.55 5.55
201206 719.56 719.56
201208 6,462.77 6,462.77
201209 43.40 43.40
92305138 Total 827.55 54,805.25 55,632.80
93001550 Test and treat-Sandpoint 201106 2,583.15 2,583.15
201107 168.79 168.79
201108 910.51 910.51
201109 3,273.47 3,273.47
201110 3,986.43 3,986.43
201111 3,771.56 3,771.56
201112 2,150.02 2,150.02
201201 5,208.14 5,208.14
201202 2,962.58 2,982.58
201203 13,673.57 13,673.57
201204 7,765.88 7,765.88
201205 12,215.10 12,215.10
201206 3,244.44 3,244.44
201207 645.80 645.80
Staff-DR-1 12 Attachment Axis 3 of 9
93001550 ITest and treat-Sandpoint 201209 2,909.14 2,909.14 1201210 57728 577.28
93001550 Total 16,843.93 49,201.93 66,045.86
93005085 ODN 731 foilowup stubb 2010 201101 53,018.60 53,018.60
201102 129,351.43 129,351.43
201103 13,167.90 13,167.90
201104 5,286.35 5,286.35
201105 8,135.03 8135.03
201106 5,515.79 5,515.79
201107 3,877.17 3,877.17
201108 6,786.18 6,786.18
201109 45,781.96 45,781.96
201110 (25,510.31) (25,510.31)
201202 502.04 502.04
93005085 Total ______________________________ 245,410.10 502.04 245,912.14
93005086 ODN 732 followup stubb 2010 1201104 1,144.74 1,144.74
3005086 Total 1,144.74 1,144.74
93005106 Old Town 721 followup 2011 201106 15,210.78 15,210.78
201108 130,892.36 130,892.36
201109 3,411.93 3,411.93
201110 33,748.91 33,748.91
201111 20,715.00 20,715.00
201112 22,244.25 22,244.25
201201 76,921.65 76,921.65
201202 82,062.97 82,062.97
201203 99974.69 99,974.69
201204 11,308.74 11,308.74
201205 7,551.75 7,551.75
201210 2,633.80 2,633.80
93005106 Total 226,223.23 280,453.60 506,676.83
93201550 Test and treat-Lewiston 201101 374.20 374.20
201107 861.62 861.62
201109 24.90 24.90
201110 90.62 90.62
201204 1,130.67 1,130.67
93201550 Total 1,351.34 1,130.67 2482.01
93205042 ITEN 1253 Follow up Stub 2010 1201101 12,298.59 12,298.59
93205042 Total 12,298.59 12,298.59
93205043 TEN 1254 Follow up -stub 2010 201101 22,364.40 22,364.40
201102 1201104
12,458.87 12,458.87
73.89 73.89
93205043 Total 34,897.16 34,897.16
93205057 TEN 1257 follow up 2012 201107 6,474.80 6,474.80
201108 15,951.86 15,951.86
201111 116,522.56 116,522.56
201112 128,756.30 128,756.30
201201 20,618.35 20,618.35
201202 59,721.23 59,721.23
201203 85,957.98 85,957,98
201204 64,032.82 64,032.82
201205 57,297.87 57,297.87
201206 11,783.75 11,783.75
201207 2,862.66 2,862.66
201208 9,656.71 9,656.71
201209 296.73 296.73
93205057 Total 267,705.52 312,228.10 579,933.62
93205058 TEN l2S6 follow up2011 201107 18,181.30 18,181.30
201108 973.68 973.68
201111 942.50 942.50
201202 22,053.52 22,053.52
201203 29,746.91 29,746.91
201204 128,132.48 128,132.48
201205 59,299.88 59,299.88
201206 35,159.78 35,159.78
201207 2,601.06 2,601.06
201208 77,844.83 77,844.83
201209 65,463.96 65,463.96
201210 71,981.27 71,981.27
93205058 Total 20,097.48 492,283.69 512,381.17
93301550 Test and Treat-Moscow 201109 134.75 134.75
201202 797.04 797.04
201203 87.98 87.98
201205 305.39 305.39
201206 482.82 482.82
Staff-DR-1 12 Attachment Axis 4 of 9
93301550 Total 134.75 1,673.23 1,807.98
93305028 1M1551 1 Follow up stub 2010 1201101 8,593.57 8,593.57
93305028 Total 8,593.57 8,593.57
93305029 M15515 follow-up Stub 2010 201101 130,544.57 130,544.57
201102 187,473.04 187,473.04
201103 97,140.64 97,140.64
201104 30,305.02 30,305.02
201105 73.89 73.89
201106 741.26 741.26
201107 8,338.10 8,338.10
201108 62,411.21 62,411.21
201109 98,534.52 98,534.52
201110 35,119.37 35,119.37
201111 513,722,508.30 513,722,508.30
201112 (513,843,308.42) (513,843,308.42)
201201 (1,254.64) (1,254.64)
201202 (111.25) (111.25)
93305029 Total 529,881.50 (1,365.89) 528,515.61
93305030 M15512 follow up 201-0 201101 (3,760.06) (3,760.06)
201102 28,221.39 28,221.39
201103 729.47 729.47
201104 73.89 73.89
201106 73.89 73.89
201109 75.96 75.96
93305030 Total 25,414.54 25,414.54
93305033 M15515 OH 2 UDGs Para Rdg 11 201105 147.78 147.78
201106 147.78 147.78
201109 24,860.98 24,860.98
201110 7,943.77 7,943.77
201111 (5,771.55) (5,771.55)
93305033 Total 27,328.76 27,328.76
93305036 Mi55l3Followup Stub 2011
________________
201109 412.50 412.50
201110 3,947.24 3,947.24
201111 23,502.60 23,502.60
201112 28,167.72 28,167.72
201201 143,258.21 143,258.21
201202 147,366.63 147,366.63
201203 149,598.23 149,598.23
201204 36,918.76 36,918.76
201205 17,978.37 17,978.37
201206 43,899.17 43,899.17
201207 26,295.08 26,295.08
201208 17,646.09 17,646.09
201209 19,122.48 19,122.48
1201210 26,978.90 26,978.90
93305036 Total 56,030.06 629,061.92 685,091.98
94201550 and treat-Colfax 201206 105.15 105.15 [Test
201208 1201209
248.11 248.11
394.73 394.73
94201550 Total 747.99 747.99
94205008 Diamond 232 Followup stub 2010
________________
201101 1,654.76 1,654.76
201102 605.92 605.92
201103 46.27 46.27
201108 75.82 75.82
201109 460.78 460.78
201110 523.05 523.05
201112 73.89 73.89
201206 438.22 438.22
201207 77.96 77.96
201208 24,719.39 24,719.39
201209 145,802.60 145,802.60
201210 89,066.00 89,066.00
94205008 Total 3,440.49 260,104.17 263,544.66
95201550 Test and Treat-Deer Plc 201102 16,825.46 16,825.46
201103 9,863.35 9,863.35
201104 16,601.75 16,601.75
201105 34,293.50 34,293.50
201106 11,164.61 11,164.61
201107 2,334.42 2,334.42
201108 8,036.76 8,036.76
201109 947.99 947.99
201110 4,056.52 4,056.52
201111 1,361.95 1,361.95
201112 260.63 260.63
Staff-DR-1 12 Attachment AxIs 5 of 9
95201550 Test and Treat-Deer Pk 201201 1848.49 1,848.49
201202 581.25 581.25
201203 338.92 338.92
201205 1,263.65 1,263.65
2i 206 1624.69 1,624.69
201207 233.37 233.37
201210 71,951.05 71,951.05
95201550 Total 105,746.94 77,841.42 183,588.36
95205025 Deer P6rk12FiFollowupstub 2012 201204 33,749.86 33,749.86
201205 11,953.45 11,953.45
201208 811.55 811.55
201210 4,300.50 4,300.50
5205025 Total 50,815.36 50815.36
95205031 Deer Park 12F2FollowUpStub2O13 1201210 7,156.88 7,156.88
95205031 Total 7,156.88 7,156.88
95501550 Test and Treat-So Valley 201101 289.71 289.71
201102 109.93 109.93
201103 438.06 438.06
201106 69.32 69.32
201203 41.70 41.70
201205 340.87 340.87
201206 160.80 160.80
201208 (331.97) (331.97)
201210 3,543.90 3,543.90
95501550 Total 907.02 3,755.30 4,662.32
95505066 Millwood 12F2 Followup 2011
________________
201103 6,643.29 6,643.29
201104 78.55 78.55
201107 166,877.45 166,877.45
201108 127,939.50 127,939.50
201109 38,069.20 38,069.20
201110 298.82 298.82
201204 5,107.78 5,107.78
201205 4,537.03 4,537.03
201206 (2,337.93) (2,337.93)
201208 8,146.17 8,146.17
201210 (2,744.98) (2,744.98)
95505066 Total 339,906.81 12,708.07 352,614.88 ________________
95505067 Millwood 12F4 FollowUp Stub 201106 1,528.62 1,528.62
201110 1201111
872.70 872.70
1,302.03 1,302.03
95505067 Total 3,703.35 3,703.35
95601550 Test and Treat-Spokane
________________
201101 3,311.01 3,311.01
201102 5,671.25 5,671.25
201103 19,251.50 19,251.50
201104 96,160.00 96,160.00
201105 3,763.33 3,763.33
201106 6,260.59 6,260.59
201107 2,496.01 2,496.01
201108 3,400.53 3,400.53
201109 2,198.22 2,198.22
201110 3,677.62 3,677.62
201111 9,421.60 9,421.60
201112 1,835.67 1,835.67
201201 1,892.68 1,892.68
201202 - 1,635.03 1,635.03
201203 7,002.82 7,002.62
201204 9,626.51 9,626.51
201205 6,765.51 6,765.51
201206 7,931.86 7,931.86
201207 5,363.68 5,363.68
201208 (4,845.99) (4,845.99)
201209 8,386.70 8,386.70
201210 12,343.31 12,343.31
95601550 Total 157,447.33 56,101.91 213,549.24
95605271 Sunset 12F6 followup stub 2009 201101 (2,918.40) (2,918.40)
201102 124,646.76 124,646.76
201103 79,994.95 79,994.95
201104 78,910.05 78,910.05
- 201105 17,701.05 17,701.05
201106 863.50 863.50
201107 1,484.47 1,484.47
201111 (10,406.95) (10,406.95)
95605271 Total 290,275.43 290,275.43
95605356 IBarker i2FlFollowup2OlO 1201101 45.83 45.83
Staff-DR-1 12 Attachment AxIs 6 of 9
95605356 Barker 12F1 Followup 2010 201102 438.45 438.45 1201201 - -
95605356 Total 484.28 - 484.28
95605388 lAIR l2F2 follow up Stub 2OlO 1201105 37.14 37.14
95605388 Total 37.14 37.14
95605430 Chester 12F3 followup stubb 10 201101 39,873.42 39,873.42
201102 188,729,65 188,729.65
201103 106,393.12 106,393.12
201104 80,586.72 80,586.72
201105 62,923.65 62923.65
201106 4,709.71 4,709.71
5605430 Total 483,216.27 483,216.27
95605458 COB 12F2 Stub Foliow up 2011 201109 6,267.81 6,267.81
201110 22,730.37 22,730.37
201111 7,275.73 7,275.73
201112 157,879.63 157,879.63
201201 135,090.77 135,090.77
201202 189,074.40 189,074.40
201203 248,982.91 248,982.91
201204 141,780.31 141,780.31
201205 11,395.26 11,395.26
201206 5,820.83 5,820.83
201207 70.43 70.43
201208 2,891.36 2,891.36
201209 11,034.24 11,034.24
201210 5,486.15 5,486.15
95605458 Total 194,153.54 751626.66 945,780.20
95605459 COB 12F1 Stub Follow up 2011 201104 669.06 669.06
201106 4,310.28 4,310.28
201112 21,536.58 21,536.58
201201 2,960.23 2,960.23
201202 28,407.73 28,407.73
201203 39,277.89 39,277.89
201204 194,503.05 194,503.05
201205 264,801.38 264,801.38
201206 21,991.32 21,991.32
201207 3,323.15 3,323.15
201208 8,769.09 8,769.09
201209 2,241.78 2,241.78
201210 69,044.62 69,044.62
95605459 Total 26,515.92 635,320.24 661,836.16
95605460 EFM 12F1 stub follow up 2011 201101 4,354.91 4,354.91
201102 6,076.32 6,076.32
201103 169,560.20 169,560.20
201104 255,538.74 255,538.74
201105 275,987.30 275,98730
201106 198,786.76 198,786.76
201107 20,446.58 20,446.58
201108 2,415.54 2,415.54
201109 394.58 394.58
201110 50.99 50.99
201111 101.98 101.98
95605460 Total 933,71390 933,713.90
95605465 Millwoodl2F3 FoUowpStub 2011 201102 2,933.89 2,933.89
201103 18,930.22 18,930.22
201104 11,543.42 11,543.42
201105 2,216.70 2,216.70
201106 271.64 271.64
201107 90,595.28 90,595.28
201108 32,984.46 32,984.46
201109 78,440.48 78,440.48
201110 47,548.22 47,548.22
201111 203,470.63 203,470.63
201112 16,750.46 16,750.46
201202 11,732.87 11,732.87
201203 48,365.33 48,365.33
201204 14,140.29 14,140.29
201205 46,239.37 48,239.37
201206 (1,822,89) (1,822.89)
201207 13,825.10 13,825.10
201208 3,791.97 3,791.97
201209 10,235.72 10,235.72
201210 12,298.07 12,298.07
95605465 Total 1 505,685.40 158,805.83 664,491.23
Staff—DR-1 12 Attachment Axis 7 of 9
95605466 MIL 12F1 FollowupStub 2011 20110Z 1,986.23 1,986.23
201103 49,287.53 49,287.53
201104 107,478.61 107,478.61
201105 33,445.01 33,445.01
201106 244,800.67 244,800.67
201107 214,126.13 214,126.13
201108 98,562.32 98,562.32
201109 71,669.41 71,669.41
201110 35,064.14 35,064.14
201111 (3,097.20) (3,097.20)
201112 (24,032.83) (24,032.83
95605466 Total 629,290.02 829,290.02
95605469 Southeast 12F4 Followup 2011 201104 28.03 28.03
201105 19621.47 19,621.47
201106 805.00 805.00
201107 98.07 98.07
201110 120,581.10 120,581.10
201111 138,676.86 138,676.86
201112 308,709.59 308,709.59
201201 (124.72) (124.72)
201202 20,221.16 20,221.16
201203 286.22 286.22
201204 36,253.11 36,253.11
201205 3,455.92 3,455.92
201206 23,288.20 23,288.20
201207 21,023.49 21,023.49
201208 7,704.23 7,704.23
201209 27.84 27.84
201210 (2,019.89) (2,019.89
95605469 Total 588,520.12 110,115.56 698,635.68
95605486 SE 12F5 Follow Up stub 2011 201108 3,327.12 3,327.12
201109 21,707.33 21,707.33
201110 1,078.40 1,078.40
201111 107,302.17 107,302.17
201112 126,499.29 126,499.29
201201 135,045.33 135,045.33
201202 206,537.74 206,537.74
201203 189,083.90 189,083.90
201204 15,249.34 15,249.34
201205 68,006.54 68,006.54
201206 24,300.36 24,300.36
201207 14,052.36 14,052.36
201208 (21,836.70) (21,836.70)
201210 41,879.57 41,879.57
95605486 Total 259,914.31 672,318.44 932,232.75
95605512 Mead 12F2 Followup stub 2012 201112 5,250.00 5,250.00
201201 (5,250.00) (5,250.00)
201204 125,132.93 125,132.93
201205 55,871.37 55,871.37
201206 125,760.77 125,760.77
201207 42,794.38 42,794.38
201208 308,177.86 308,177.86
201209 101,866.80 101,866.80
7,583.48 7,583.48
95605512 Total 5,250.00 761,937.59 767,187.59
95605513 Mead 12F1 Follow up stub 2012 201202 6,556.78 6,556.78
201203 55,559.88 55559.88
201204 137,757.74 137,757.74
201205 22,796.60 22,796.60
201206 (1,011.03) (1,011.03)
201207 612.51 612.51
201208 3,726.67 3726.67
95605513 Total 225,999.15 225,999.15
95605530 Southeast12F2FollowupStub 2012 1203 8,380.77 8,380.77
1204 11208
9,895.18 9,895.18
653.50 653.50
95605530 Total 18,929.45 18,929.45
95605546 3rd Hatch12F2FollowupStub 2012 201205 7,344.64 7,344.64
201206 13,945.27 13,945.27
201207 12,668.38 12,668.38
201208 2,312.37 2,312.37
95605546 Total 36,270.66 36,270.66
95605553 3rdFlatchl 2F4followupstub2ol2 201207 4,955.09 9 4,55.09
1201208 19,820.34 19, 820.34
Staff-DR-1 12 Attachment Axis 8 of 9
95605553 Total 24,775.43 24,775.43
95605590 IGlenrose 12F2FollowUpStub 2013 1201210 22,626.11 22,626.11
95605590 Total 22,626.11 22,626.11
95801550 Test and treat-West Plains 2011D2 5;773.57 5,773.57
201103 5,095.95 5,095.95
201202 279.53 279.53
201203 139.81 139.81
95801550 Total 10,869.52 4-19.34 11,288.86
96001550 Test and Treat-Colville 201101 1,823.25 1,823.25
1201111
201110 318.03 318.03
257.11 257.11
96001550 Total 2,398-39 2,398.39
96005101 Kettle Falls 12F2 Followup 10 201101 17,786.38 17,786.38
201102 15,133.97 15,133.97
201103 6,275.71 6,275.71
201105 7.49 7.49
201106 25,213.53 25,213.53
201107 (6,631.91) (6,631.91)
201108 28,568.87 28,568.87
201109 (5,455.76) (5,455.76)
96005101 Total 80,898.28 80,898.28
96005105 Valley 12F1 foilowupstubb 10 201101 3,143.32 3,143.32
201102 16,683.92 16,683.92
201103 124,728.86 124,728.86
201104 379.43 379.43
201105 154,004.99 154,004.99
201106 330,436.50 330,436.50
201107 423,514.87 423,514.87
201108 286,201.95 286,201.95
201109 299,798.64 299,798.64
201110 69,730.72 69,730.72
201111 51,046.55 51,046.55
1201112 19,356.52 19,356.52
96005105 Total 1,779,026.27 1,779,026.27
96005113 Gifford 34F1 followup2011 Monu 201104 318.28 318.28
201107 84.40 84.40
201108 1,109.43 1,109.43
201109 32,982.73 32,982.73
201110 66,126.81 66,126.81
201111 58,004.76 58,004.76
201203 73.82 73.82
96005113 Total 158,626.41 73.82 158,700.23
96005128 G1f34F1 Sec2 Followupstub 2012 201207 6,580.57 6,580.57
201208 16,106.03 16,106.03
201209 17,704.30 17,704.30
201210 26,071.75 26,071.75
96005128 Total 66,462.65 66,462.65
97001550 Test and Treat-Othello 201104 794.15 794.15 1 201210 2,356.92 2,356.92
97001550 Total 794.15 2,356.92 3,151.07
97401550 Test and treat-Davenport 201101 1,516.11 1,516.11
201102 1,321.62 1,321.62
201103 330.41 330:41
201104 44.29 44.29
201105 1,748.25 1,748.25
201106 1,159.58 1,159.58
97401550 Total 6,120.26 6,120.26
97405027 Gif34F1followupstub201 2seci 201203 30,452.76 30,452.76
201205 155,739.83 155,739.83
201206 109,063.34 109,063.34
201207 22,892.02 22,892.02
201208 97,126.86 97,126.86
201209 141,449.06 141,449.06
1201210 142,943.82 142,943.82
97405027 Total 699,667.69 699,667.69
97501550 ITest and Treat-Long Lake 1201111 820.00 820.00
97501550 Total 820.00 820.00
97601550 ITest and Treat-Odessa 1201201 33,691.54 33,691.54 97601550 Total 33,691.54 33,691.54
Grand Total 9,118,376.52 7,772,740.06 16,891,116.58
Staff-DR-1 12 Attachment AxIs 9 of 9
Avista Corp.
PCB Related Distribution Rebuilds
lEr 12535
Sum of Transaction Amount Accounting Year
Project Number Accounting Period 2011 2012 Grand Total
02801580 201101 135,034.94 135,034.94
201102 61,218.57 61,2-18.57
201103 136,102.94 136,102.94
201104 211,096.89 211,096.89
201105 245,083.92 245,083.92
201106 427,049.59 427,049.59
201107 313,595.57 313,595.57
201108 545,152.27 545,152.27
201109 431,464.51 431,464.51
201110 281,126.61 281,126.61
201111 309,585.93 309,585.93
201112 361,431.47 361,431.47
201201 137,465.54 137,465.54
201202 197,210.46 197,210.46
201203 303,968.33 303,968.33
201204 317,065.00 317,065.00
201205 266,204.52 266,204.52
201206 209,075.53 209,075.53
201207 81,680.33 81,680.33
201208 275,268.81 275,268.81
201209 274,242.44 274,242.44
201210 178,056.68 178,056.68
02801580 Total 3,457,943.21 2,240,237.64 5,698,180.85
03801580 201101 9,158.91 9,158.91
201-102 2,450.02 2,450.02
201103 5,233.85 5,233.85
201104 2,721.52 2,721.52
201105 (4,513.51) (4,513.51)
201106 4,753.56 4,753.56
201107 25,897.87 25,897.87
201108 55,366.28 55,366.28
201109 29,874.77 29,874.77
201110 14,755.14 14,755.14
201111 357,272.94 357,272.94
201112 102,976.58 102,976.58
201201 66,421.07 66,421.07
201202 113,753.94 113,753.94
201203 196,828.47 196,828.47
201204 224,471.36 224,471.36
201205 131,728.04 131,728.04
201206 47,990.90 47,990.90
201207 68,045.34 68,045.34
201208 76,241.61 76,241.61
201209 43,571.21 43,571.21
201210 30,496.07 30,496.07
03801580 Total 605,947.93 999,548.01 1,605,495.94
Grand Total 4,063,891.14 3,239,785.65 7,303,676.79
Staff—DR-1 12 Attachment B.xls 1 of 1
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/17/2012
CASE NO: AVU-E-12-08 / AVU-G-1Z-07 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Jennifer Smith
TYPE: Production Request DEPARTMENT: State & Federal Reg
REQUEST NO.: Staff-120 TELEPHONE: [phone]
REQUEST:
Please provide a schedule of expenses associated with Board of Directors' meetings, travel and
payments during the test year (12 months ended June 30, 2012). Please include the accounts to
which the amounts were posted and illustrate the allocations of the amounts between utility and
non-utility operations and the ultimate allocation to Idaho's utility operations that were
incorporated into the Company's filing.
RESPONSE:
Please see Staff _PR_120 Attachment A for schedule of expenses associated with Board of
Directors' meetings, travel and payments during the test year (12 months ended June 30, 2012).
Idaho's allocation of Board of Directors Fees was $319,522, Idaho Electric and $84,523, Idaho
Natural Gas. Idaho's allocation of Board of Director Meeting expenses was $28,204 Idaho
Electric and $7,461, Idaho Natural Gas.
Please see Staff _PR_ 120 Attachment B for copy of the Company policies regarding Board of
Director Fees and Meeting Expenses.
Expenditure
Organization (All)
Project Number (All)
Accounting Period (Multiple Items )
Sum of Transaction Amount ________
Ferc Acct Service Jurisdiction Expenditure Type Transaction Desc fotàl
930200 CD AA 205 Airfare TRAVEL EXPENSES 9,795.04
BD OF DIRECTORS TRAVEL EXP -71.78
TRAVEL EXPENSES REIMBURSEMENT 1,068.39
AIR 2,252.34
BD OF DIRECTOR TRAVEL EXP -16.47
BD OF DIRECTOR TRAVEL EXPENSE -31.34
TRAVEL EXPENSES - AIRFARE 60.47
REIMBURSEMENT FOR TRAVEL EXPENSES -15.74
Board of Directors Meeting - NYC - November 2011 0.90
Airfare, United APi 10101 NCH82UMJ, Board of Directors Meeting - NYC - November 2011 37.80
SUE FLEMING-UNITED AIR 0164518506380 25.00
SUE FLEMING-CONTINENTAL 0052604362774 25.00
BOARD OF DIRECTORS TRAVEL EXPENSES 1,824.03
LINDA WILLIAMS-ALASKA AIR 0272187151526 233.64
LINDA WILLIAMS-ALASKA AIR 0272187151527 2364
210 Employee Auto Mileage TRAVEL EXPENSES 47567
TRAVEL EXPENSES REIMBURSEMENT 119.34
AUTO 17.98
BD OF DIRECTOR TRAVEL EXP -0.92
BOARD OF DIRECTORS TRAVEL EXPENSES 10.83
MILEAGE 155.34
215 Employee Business Meals FOOD 7.05
TRAVEL EXPENSES 229.35
TRAVEL EXPENSES REIMBURSEMENT 18.90
AVA BD OF DIR VIP DINNER 2,6i .45
MEALSi'BEVERAGES 6,39.13
BD OF DIRECTOR TRAVEL EXP -1.24
LODGING-HARPER-BOD MTG -4.05
BOARD OF DIRECTOR'S -75.28
BOO LODGING-NOV. 2010 -2.76
TRAVEL EXPENSES - FOOD -0.76
CATERING SVCS 29.31
CATERING 237.09
SUE FLEMING-THE PORTERHOUSE AT FRA 376.88
SUE FLEMING-NYSE CATERING 15240773 283.68
SUE FLEMING-WESTIN NY AT TIMES SQUARE 5,740.78
Meals, Board of Directors Meetings - November 21.19
SUE FLEMING-BELLA VITA 91.32
SUE FLEMING-L YBANE 35.66
SUE FLEMING-CALIENTE CAB C12513289 27.56
DAVID ROBINSON-AMERICAN JET 00460188 15.62
Staff-PR-120 Attachment A xIs Page 1 of 8
Expenditure
Organization (All)
Project Number (All)
Accounting Period (Multiple Items)
DAVID ROBINSON-HAMPTON INN SPOKANE RESTA 7.30
RICHARD STANFORD-FARGO JET CENTER INC 22.52
BOARD OF DIRECTORS TRAVEL EXPENSES 158.98
BOD MEAL 45.78
211612012 INVOICE 952.75
BOARD MEETINGS 1,313.38
LINDA WILLIAMS-STARBUCKS C0RP00032003 38.00
MEETINGS-BOD. MAY 2012 2,867.48
MEAL 109.57
LINDA W 2,245.82
LODGING-HARPER-TOWERS WATSON 31.48
TRAVEL EXPENSES REIMBURSEMENT 92.0
CAR SERVICE - NOV BOD MTGS 5,798.1
KAREN FELTES 98.2
LINDA WILLIAMS-BLACKSTAR LIMOUSINE SE 167.9
TRAVEL EXPENSES 598.05
DIRECTOR-LODGING 310.26
BOARD MEMBER LODGING/AUDIT 251.84
BOARD MEMBER LODGING RE MTG 125.92
BOARD MEMBER LODGING 206.84
LODGE 151.89
BD OF DIRECTOR TRAVEL EXP -37.78
LODGING-HARPER-BOD MTG 101.43
BOD LODGING-NOV. 2010 -152.28
SUE FLEMING-WESTIN NY AT TIMES SQUARE 3,025.43
DIRECTOR LODGING - FEB 2011 MTG -176.91
CAROLYN HARPER -11.49
LODGING DIRECTOR CANDIDATE -13.49
BOARD OF DIRECTORS TRAVEL EXPENSES 486.68
LODGING-DIRECTORS-FEB MTG 2,394.08
AUDIT MTG BOB LODGING 12.84
DON BURKE 108.82
LODGING-MAY 2012 BOD MTGS 2,215.60
LINDA WILLIAMS-ALDERBROOK INN I ,bqo.00
LODGING-HARPER-TOWERS WATSON 143.24
235 Employee Misc Expenses TRAVEL EXPENSES -19.51
Tips, Board of Directors Meetings - CDA Resort- August 2011 23.00
SUE FLEMING-SUPERSHUTTLE EXECUCARNYC 24.60
SUE FLEMING-WALGREENS#11962 16.53
SUE FLEMING-SPOKANE INTERNATIONAL Al 47.50
LINDA WILLIAMS-TARGET 00009159 12.57
LINDA WILLIAMS-NORTHWESTERN STAGE LINES 148.50
LINDA WILLIAMS-KMART 04147 16.18
885 Miscellaneous - -641.61 IM 567.72
Staff _PR120 Attachment A.)IS Page 2 of 8
Expenditure
Organization (All)
Project Number (All)
Accounting Period (Multiple Items)
CD 885 Miscellaneous
]AUDIO
PARKING
TABS
TRAVEL EXPENSES
VISUAL
2,742.37
669.79
Staff _PR_i 20 Attachment A.xls Page 3 of 8
Expenditure
Organization (All)
Project Number (All)
Accounting Period (Multiple Items
Sum of Transaction Amount
FACILITY CHARGE 4005.00 930200 CD AA 885 Miscellaneous
BD OF DIRECTORS TRAVEL EXP -4.70
TRAVEL EXPENSES REIMBURSEMENT 269.55
TRANSPORTATION 252.90
BOARD MEMBER LODGING 22.50
BD OF DIRECTOR TRAVEL EXP -21.90
BD OF DIRECTOR TRAVEL EXPENSE -2.20
LODGING-HARPER-BOD MTG -4.00
SUE FLEMING-WESTIN NY AT TIMES SQUARE 2,66.63
DIRECTOR TRAVEL, 8 PASSENGER VAN -16.05
DIRECTOR TRANSPORTATION -8 PASSENGER VAN -16.05
ENVELOPES -12.19
GLOSSARY OF TERMS BOOKLETS -0.22
TRAVEL EXPENSES - PARKING -0.80
CAR SERVIC/DI RECTOR TRANSPORTATION -18.66
ROUNDTRIP VAN FOR DIRECTORS -27.02
TRANSPORT DIRECTORS TO AIRPORT -18.86
DIRECTOR TRANSPORTATION 864.00
BOARD OF DIRECTORS TRAVEL EXPENSES 303.91
BOARD MEETINGS 1353.96
AUDIT MTG BOB LODGING 112.50
TRANSPORT-DIRECTORS 129.02
MEETINGS-BOD. MAY 2012 1,478.60
DON BURKE 45.00
BOD MAO BOOKS 4.35
915 Printing BOD MAO MASTER 0211 BOOKS -0.44
BD MAG MASTER 0511 BOOKLETS -0.48
BOD MAG MASTER 0811 4.30
BOD MAG MASTER BOOKS 4.35
BOD MAO MASTER 0212 BOOKS 3.92
935 Subscriptions 2012 DILIGENT SUBSCRIPTION 28,50.00
225 Conference Fees TRAVEL EXPENSES -6.50
BD OF DIRECTOR TRAVEL EXP -19.50
880 Materials & Equipment TABS -16.63
930 Right-of-Way Easements LODGING-HARPER-BOD MTG -112.70
611 Cable Service CABLE SERVICE - COLLIN SPRAGUE - 8498 38 005 0050059979 104.17
INTERNET SERVICE-MIKE NOD 205.21
615 Internet MIKE NOEL'S INTERNET 199.95 1INTERNET-MISSION/COLLIN SPRAGUE 99.95
710 Rental Expense- Vehicle BOD TOUR OF NOXON 651.60
930200 Total 110,837.53
923000 CD AA 020 Professional Services TDIRECTOR COMP RESEARCH 2,825.63
IEXEC COMP CONSULTING 4500.00
885 Miscellaneous JINDING 5.04
ITHANK YOU CARDS WI ENVELOPES 1.74
IMISC BINDING 0.48
923000 Total 7,340.89
StafLPR_120 Attachment A.xls Page 4 of 8
Expenditure
Organization (All)
Project Number (All)
Accounting Period (Multiple Items)
Sum of Transaction Amount
417100 ZZ ZZ 020 Professional Services DIRECTOR COMP RESEARCH AIQ 2,000.00
SUE FLEMING-0850 SECRETARY OF STATE 270.00
205 Airfare TRAVEL EXPENSES 2,213.46
BD OF DIRECTORS TRAVEL EXP 445.18
TRAVEL EXPENSES REIMBURSEMENT 990.11
EXPENSES 1,819.80
AIR 250.26
BD OF DIRECTOR TRAVEL EXP 16.47
BD OF DIRECTOR TRAVEL EXPENSE 31.34
TRAVEL EXPENSES - AIRFARE 60.47
REIMBURSEMENT FOR TRAVEL EXPENSES 15.74
BOARD OF DIRECTORS TRAVEL EXPENSES 202.67
LINDA WILLIAMS-ALASKA AIR 0272187151526 25.96
LINDA WILLIAMS-ALASKA AIR 0272187151527 25.96
LINDA WILLIAMS-ALASKA AIR 0272187812116 50.00
LINDA WILLIAMS-ALASKA AIR 0272187812119 75.00
210 Employee Auto Mileage TRAVEL EXPENSES 290.70
BD OF DIRECTORS TRAVEL EXP 157.08
TRAVEL EXPENSES REIMBURSEMENT 13.26
AUTO 2.00
BD OF DIRECTOR TRAVEL EXP 0.92
BOARD OF DIRECTORS TRAVEL EXPENSES 18.98
MILEAGE 17.26
215 Employee Business Meals FOOD 69.87
TRAVEL EXPENSES 90.15
BD OF DIRECTORS TRAVEL EXP 15.79
TRAVEL EXPENSES REIMBURSEMENT 2.10
AVA BD OF DIR VIP DINNER 1,973.59
EWI DINNER 30.00
MEALS/BEVERAGES 5,293.35
EWI FIRM RECOGNITION DINNER 210.00
BOAT CRUISE NYC-BOARD 6,732.00
FOOD ON BOAT CRUISE NYC 744.56
BD OF DIRECTOR TRAVEL EXP 1.24
LODGING-HARPER-BOD MTG 4.05
BOARD OF DIRECTOR'S 75.28
BOD LODGING-NOV. 2010 2.76
TRAVEL EXPENSES - FOOD 9.76
CATERING SVCS 3.26
CATERING 26.34
SUE FLEMING-POST HOUSE 3,709.83
SUE FLEMING-THE PORTERHOUSE AT ERA 395.62
SUE FLEMING-NYSE CATERING 15240773 866.04
SUE FLEMING-WESTIN NY AT TIMES SQUARE 3,199.43
BOARD OF DIRECTORS TRAVEL EXPENSES 17.66
BOD MEAL 5.09
2/16/2012 INVOICE 105.86
Staff _PR_I 20 Attachment Axis Page 5 of 8
Expenditure
Organization i;;]l)
Project Number l)
Accounting Period (Multiple Items
Sum of Transaction Amount
BOARD MEETINGS 678.55 417100 ZZ ZZ 215 Employee Business Meals
LINDA WILLIAMS-STARBUCKS C0RP00032003 4.23
SUE FLEMING-STEAM PLANT GRILL 1,046.37
MEETINGS-BOD. MAY 2012 2,971.02
MEAL 12.17
LINDA 229.10
220 Employee Car Rental TRAVEL EXPENSES 145.97
TRAVEL EXPENSES REIMBURSEMENT 10.23
CAR SERVICE - NOV BOD MTGS 644.23
KAREN FELTES 10.91
LINDA WILLIAMS-BLACKSTAR LIMOUSINE SE 18.66
230 Employee Lodging LODGING 15,953.39
TRAVEL EXPENSES 381.30
LODING -AIQ BOD MEETINGS 276.56
DiECTOR-LODGING 34.47
BOARD MEMBER LODGING/AUDIT 27.98
BOARD MEMBER LODGING RE MTG 13.99
ECORA BOARD MTG LODGING 254.82
BOARD MEMBER LODGING 22.98
LODGE 16.88
BD OF DIRECTOR TRAVEL EXP 37.78
LODGING-I-IARPER-BOD MTG 11.27
BOD LODGING-NOV. 2010 152.28
SUE FLEMING-WESTIN NY AT TIMES SQUARE 8,387.27
REIMBURSE AVISTA FOR PERSONAL STAY IN NYC -853.86
SLEEPING ROOMS-BOD MTG NOV.2011 7,408.72
DIRECTOR LODGING - FEB 2011 MTG 176.91
CAROLYN HARPER 11.49
LODGING DIRECTOR CANDIDATE 13.49
BOARD OF DIRECTORS TRAVEL EXPENSES 54.07
ECOVA BD MTGS - LODGING 180.87
LODGING-DIRECTORS-FEB MTG 266.01
AUDIT MTG BOB LODGING 2.64
BOARD MTG 236.48
DON BURKE 12.09
LODGING-MAY 2012 BOD MTGS 24.18
235 Employee Misà Epenses TRAVEL EXPENSES 19.51
BD OF DIRECTORS TRAVEL EXP 33.00
Parking, AIQ Board of Directors Meeting - Davenport Hotel 6.52
LINDA WILLIAMS-TARGET 00009159 1.40
LINDA WILLIAMS-NORTHWESTERN STAGE LINES 16.50
SUE FLEMING-TLF SCOTTS HOUSE OF FLOW 134.70
LINDA WILLIAMS-KMART 04147 1.80
80 Dues EWI DUES 2i5.00
EWI DUES - FLEMING 90.00
SUE FLEMING - EWI DUES 420.50 ______________________
88 Miscellaneous MISC 63.08
Staff _PR_I 20 Attachment A.xls Page 6 of 8
Expenditure
Organization (All)
Project Number (All)
Accountina Period (Multiole Items
Sum of Transaction Amount
PARKING 57.80 417100 ZZ ZZ 885 Miscellaneous
TABS 6.32
TRAVEL EXPENSES 362.21
AUDIO VISUAL 74.42
FACILITY CHARGE 445.00
BD OF DIRECTORS TRAVEL EXP 4.70
BOARD OF DIRECTOR JACKETS 1,873.55
TRAVEL EXPENSES REIMBURSEMENT 29.95
PORTRAITS-BOARD MEMBERS 550.00
TRADE SHOW TABLE-EWI 10.00
TRANSPORTATION 28.10
EXPENSES 10.00
HEIDI STANLEY PORTRAIT RETOUCH 35.00
SUE FLEMING-BEYOND SPORTS AND ENTERTA 2,873.95
BOARD MEMBER LODGING 2.50
SUE FLEMING-SONS OF THE REVOLUTION 110.00
BD OF DIRECTOR TRAVEL EXP 21.90
BD OF DIRECTOR TRAVEL EXPENSE 2.20
LODGING-HARPER-BOD MTG 4.00
SUE FLEMING-WESTIN NY AT TIMES SQUARE 235.19
REIMBURSMENT FROM DENNIS -1,280.79
AVA BANNER 750.00
DIRECTOR TRAVEL, 8 PASSENGER VAN 16.05
DIRECTOR TRANSPORTATION -8 PASSENGER VAN 16.05
ENVELOPES 12.19
GLOSSARY OF TERMS BOOKLETS 0.22
TRAVEL EXPENSES - PARKING 0.80
CAR SERVICE/DIRECTOR TRANSPORTATION 18.66
ROUNDTRIP VAN FOR DIRECTORS 27.02
TRANSPORT DIRECTORS TO AIRPORT 18.86
DIRECTOR TRANSPORTATION 96.00
BOARD OF DIRECTORS TRAVEL EXPENSES 33.77
BOARD MEETINGS 150.44
AUDIT MTG BOB LODGING 1.50
TRANSPORT-DIRECTORS 14.34
MEETINGS-BOD. MAY 2012 164.29
DON BURKE 5.00
LINDA WILLIAMS-EXECUTIVE WOMEN INTL 400.00
915 Printing BOD MAG MASTER 0211 BOOKS 0.44
BD MAG MASTER 0511 BOOKLETS 0.48
BOD MAG MASTER 0811 0.48
BOD MAG MASTER 0212 BOOKS 0.43
810 Advertising E xpenses EWI JOB INSERT 272.50
225 Conference Fees TRAVEL EXPENSES 62.50
BD OF DIRECTOR TRAVEL EXP 1 19.50
880 Materials & Equipment ITABS 1.85
615 Internet I INTERNET - MIKE NOEL 199.95
Staff PRl 20 Attachment A xis Page 7 of 8
Expenditure
Organization (AU)
Project Number (All)
Accounting Period (Multiple Items
Sum of Transaction Amount
417100 ZZ ZZ 615 Internet INTERNET SERVICE - MIKE NOEL 199.95
CABLE ON INTERNET 205.21
CABLE ONE - MIKE NOEL 399.90
INTERNET-MIKE NOEL 199.95
710 Rental Expense - Vehicle BOD TOUR OF NOXON 72.40
417100 Total 1 80,515.49
Grand Total 1198,693.91 1
Staff—PR-120 Attachment A.xls Page 8 of 8
rt, a ij
Board of Director Fees
Beginning in 2011, 90% of Avista Corp. I Avista Utility director fees will be charged to the Utility or
"Above the Line" FERC Account 930200. The remaining 10% will be charged to Non-Utility, or
"Below the Line" FERC Account 417. This sharing represents the appropriate allocation of director
fees paid to the Board of Directors during the year based on the historical level of Utility versus Non-
Utility activities involving directors.
Annually thereafter, a survey of all Avista Corp. Directors will be completed to determine the
appropriate percentage split between Utility/Non-Utility, based on the average -of the individual Board
Member's time spent on Utility versus Non-Utility activities while serving on the Avista Corp. Board.
Director Fee expenses paid for Advantage IQ Board meetings to Corporate Board of Director
members shall be charged to Non-Utility FERC Account 417.
Board of Director Meeting Costs
Board members are required to travel or incur other expenses from time to time to conduct Company
business. The purpose of this Policy is to ensure that adequate cost controls are in place that, travel
and other expenditures are appropriate, and to provide a uniform and consistent approach for the
coding of expenses incurred for board of director expenses.
Based on specific guidelines discussed below, beginning in 2011, 90% of Avista Corp. / Avista Utility
director meeting costs will be charged to the Utility or "Above the Line" FERC Account 930200. The
remaining 10% will be charged to Non-Utility, or "Below the Line" FERC Account 417. This sharing
represents the appropriate allocation of director meeting costs for the Board of Directors during the
year based on the historical level of Utility versus Non-Utility activities involving directors-
Facility Costs
90% of costs associated with the rental or use of room, equipment, etc. for board meeting activities
will be charged to the Utility or "Above the Line" to FERC account 930200. The remaining 10% will be
charged to Non-Utility, or "Below the Line" FERC Account 417.
Travel
90% of the travel costs will be charged to the Utility or "Above the Line" FERC account
930200.Travel will be reimbursed in full at coach/economy class airfare. Detailed receipts are
required for all airfare reimbursements and Air travel reservations should be made as far in
advance as possible in order to take advantage of reduced fares. The remaining 10% will be
charged to Non-Utility, or "Below the Line" FERC Account 417. Air travel in excess of the
coach/economy class airfare, i.e. first class travel is to be charged to account 417, and should be
excluded prior to the 90/10 sharing.
Staff_PR_i 20 Attachment B Page 1 of 2
Ground Transportation
Directors are expected to use the most economical and efficient ground transportation appropriate
under the circumstances. Any limousine service costs are to be charged to Non-Utility Account 417,
and should be excluded prior to the 90/10 sharing. 90% of these costs will be charged to the Utility or
"Above the Line" to FERC Account 930200. The remaining 10% will be charged to Non-Utility, or
"Below the Line" FERC Account 417.
Meals
Meal costs charged to the utility will be limited to 90% of the lower of actual expenses or a standard
meal rate of $125 per day. Meal costs exceeding $125 per day will be charged to Non-Utility or
"Below the Line" in FERC Account 417. Meals to be charged to the Utility (90%) will be charged
"Above the Line" to FERC Account 930200, and the remaining 10% charged to Non-Utility, or "Below
the Line" to FERC Account 417.
Lodging
Lodging costs charged to the utility will be limited to 90% of the lower of actual expenses or a
standard hotel rate of $175 per night. Lodging costs exceeding $175 per night will be charged to
Non-Utility or "Below the Line" in FERC Account 417. Lodging costs to be charged to the Utility (90%)
will be charged "Above the Line" to FERC Account 930200, and the remaining 10% charged to Non-
Utility, or "Below the Line" FERC Account 417. Directors will be responsible for all incidentals such
as entertainment, personal phone calls, in room movies, etc.
Entertainment
Entertainment costs incurred during Board Meetings or retreats will be charged to Non-Utility or
"Below the Line" in FERC Account 417 where the cost is not directly related to education of the
Board.
Staff_PR_I 20 Attachment B Page 2 of 2
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/18/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Jennifer Smith
TYPE: Production Request DEPARTMENT: State & Federal Reg
REQUEST NO.: Staff-123 TELEPHONE: [phone]
REQUEST:
In Order No. 29602, the Commission accepted Staff's adjustments removing non-recurring
extraordinary legal expense as reasonable and appropriate. Specifically Staff removed legal
expenses related to subsidiary activities, and extraordinary and non-recurring events such as the
bankruptcy proceedings of Enron Corporation and the FERC investigation into electricity trading
practices. Please provide a listing of all legal expenses included in the rate case filings, both gas
and electric, for subsidiary activities, extraordinary events, and non-recurring events. Please
identify in your response the account and subaccount to which the expenses were posted, the
nature of the events/activities and the corresponding amounts allocated to Idaho contained in the
Company's filing.
RESPONSE:
Please see the Company's response to Staff Production Request 125, for a complete listing of all
legal expenses and Staff Production Request 130, for a listing of all judgments, penalties or fines
over $500,000. After receiving clarification from IPUC staff, during their onsite audit visit, all
legal expenses during the test period (including subsidiary activities, extraordinary or
non-recurring events) were included in the two referenced responses.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/18/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Mark Thies
REQUESTER: IPUC RESPONDER: Adam Munson
TYPE: Production Request DEPARTMENT: General Accounting
REQUEST NO.: Staff-133 TELEPHONE: [phone]
REQUEST:
Please provide a copy of each adjusting journal entry proposed by the Company's independent
auditors in the two (2) most recent audits of the Company. Please include within your response the
documentation supporting these adjustments and documentation supporting any items that were
"passed upon" and not reflected in the Company's financial records or financial statements.
RESPONSE:
Please see Staff_PR_i 33 Attachment A for 2010 and Staff _PR_i 33 Attachment B for 2011.
As reported Proposed As adjusted
2010 Adjustments 2010
$1,417,846 $1,417,846
20,018 20,018
120,876 120,876
1,558,740 - 1,558,740
795,075
242,521
100,554
73,392
11,389
98,549
7,072
1,328,552
230,188
(75,789)
(635)
298
(7,957)
146,105
51,157
94,948
(2,523)
$ 92,425
55,595
55,824
$ 1.66
$ 1.65
795,075
242,521
100,554
73,392
11,389
98,549
7,072

- 1,328,552

- 230,188
(75,789)
(635)
298
(7,957)

- 146,105
(107) (G) 51,050

107 95,055
(2,523)

107 $ 92,532
55,595
55,824

$ 0.00 $ 1.66

$ 0.00 $ 1.65
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS - IRON CURTAIN METHOD
CONSOLIDATED STATEMENT OF INCOME
For the Year Ended December 31, 2010
Dollars in thousands, except per share amounts
Operating Revenues:
Utilityrevenues...............................................................................................
Non-utility energy marketing and trading revenues........................................
Other non-utility revenues...............................................................................
Total operating revenues............................................................................
Operating Expenses:
Utility operating expenses:
Resource costs.............................................................................................
Other operating expenses............................................................................
Depreciation and amortization....................................................................
Taxes other than income taxes..................................................................
Non-utility operating expenses:
Resource costs.............................................................................................
Other operating expenses............................................................................
Depreciation and amortization....................................................................
Total operating expenses........................................................................
Income from operations......................................................................................
Interestexpense..............................................................................................
Interest expense to affiliated trusts.................................................................
Capitalizedinterest..........................................................................................
Otherincome - net...........................................................................................
Income before income taxes...............................................................................
Incometaxes......................................................................................................
Netincome.........................................................................................................
Less: Net income attributable to noncontrolling interests..............................
Net income attributable to Avista Corporation...................................................
Weighted-average common shares outstanding (thousands), Basic ....................
Weighted-average common shares outstanding (thousands), Diluted.................
Earnings per common share, basic:
Earnings per common share, diluted:
Staff-PR-1 33 Attachment A Page 1 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS ROLLOVER METHOD
CONSOLIDATED STATEMENT OF INCOME
For the Year Ended December 31, 2010
Dollars in thousands, except per share amounts
Operating Revenues:
Utilityrevenues...............................................................................................
Non-utility energy marketing and trading revenues........................................
Other non-utility revenues...............................................................................
Total operating revenues.............................................................................
Operating Expenses:
Utility operating expenses:
Resourcecosts.............................................................................................
Other operating expenses............................................................................
Depreciation and amortization................................. ..................................
Taxes other than income taxes....................................................................
Non-utility operating expenses:
Resourcecosts.............................................................................................
Other operating expenses............................................................................
Depreciation and amortization....................................................................
Total operating expenses........................................................................
Income from operations......................................................................................
Interestexpense.......................................... ....................................................
Interest expense to affiliated trusts..................................................................
Capitalized interest..........................................................................................
Otherincome - net...........................................................................................
Income before income taxes...............................................................................
Incometaxes.......................................................................................................
Netincome.............. .........................................................................................
Less: Net income attributable to noncontrolling interests..............................
Net income attributable to Avista Corporation...................................................
Weighted-average common shares outstanding (thousands), Basic...................
Weighted-average common shares outstanding (thousands), Diluted................
Earnings per-common share, basic:
Earnings per common share, diluted:
As reported Proposed As adjusted
2010 Adjustments 2010
$1,417,846 $1,417,846
$20,018 20,018
$120,876 120,876
1,558,740 - 1,558,740
795,075 845 (B) 795,920
242,521 242,521
100,554 (1,560) (F) 98,343
(651) (II)
73,392 73,392
11,389 11,389
98,549 98,549
7,072 7,072
1,328,552 (1,366) 1,327,186
230,188 1,366 231,554
(75,789) (75,789)
(635) (635)
298 298
(7,957) (7,957)
146,105 1,366 147,471
51,157 789 (C) 54,967
(107) (G)
224 (II)
(290) (8)
1,985 (D)
673 (E)
536 (F)
94,948 (2,444) 92,504
(2,523) (2,523)
$ 92,425 $ (2,444) $ 89,981
55,595 55,595
55,824 55,824

$ 1.66 ($0.04) $ 1.62

$1.65 ($0.04) $ 1.61
Staff-PR-1 33 Attachment A Page 2 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS - IRON CURTAIN METHOD
CONSOLIDATED STATEMENT OF INCOME
For the Quarter Ended December 31, 2010
Dollars in thousands, except per share amounts
As reported Proposed
2010 Adjustments
Operating Revenues:
Utilityrevenues............................................................................................... $337,506
Non-utility energy marketing and trading revenues........................................ 4,929
Other non-utility revenues............................................................................... 31,985
Total operating revenues................ 374,420
Operating Expenses:
Utility operating expenses:
Resource costs ............................................................................................. .166,211
Other operating expenses............................................................................ 68,477
Depreciation and amortization.................................................................... 26,665
Taxes other than income taxes.................................................................... 18,514
Non-utility operating expenses:
Resource costs............................................................................................. 2,940
Other operating expenses............................................................................ 26,974
Depreciation and amortization.................................................................... 1,769
Total operating expenses........................................................................ 311,550
Income from operations......... ............................................................................ 62,870
Interest expense......................... ................................................................... (18,731)
Interest expense to affiliated trusts.................................................................. (154)
Capitalized interest.......................................................................................... (828)
Otherincome - net........................................................................................... (4,482)
Income before income taxes............................................................................... 38,675
As adjusted
2010
$337,506
4,929
31,985
374,420
166,211
68,477
26,665
18,514
2,940
26,974
1,769
311,550
62,870
(18,731)
(154)
(828)
(4,482)
38,675
Income taxes....................................................................................................... 12,425 (107) (G) 12,318
Netincome.......................................................................................................... 26,250 107 26,357
Less: Net income attributable to noncontrolling interests.............................. (521) (521)
Net income attributable to Avista Corporation ......... . ........................................ $25,729 107 $ 25,836
Weighted-average common shares outstanding (thousands), Basic.................... 56,835 56,835
Weighted-average common shares outstanding (thousands), Diluted 57,126 57,126
Earnings per common share, basic: $ 0.45 $ 0.00 $ 0.45
Earnings per common share, diluted: $ 0.45 $ 0.00 $ 0.45
Staff-PR-1 33 Attachment A Page 3 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS - ROLLOVER METHOD
CONSOLIDATED STATEMENT OF INCOME
For the Year Quarter December 31, 2010
Dollars in thousands, except per share amounts
As reported Proposed As adjusted
2010 Adjustments 2010
Operating Revenues:
Utilityrevenues...............................................................................................
Non-utility energy marketing and trading revenues........................................
Other non-utility revenues...............................................................................
Total operating revenues.............................................................................
Operating Expenses:
Utility operating expenses:
Resourcecosts.............................................................................................
Other operating expenses............................................................................
Depreciation and amortization....................................................................
Taxes other than income taxes....................................................................
Non-utility operating expenses:
Resourcecosts.............................................................................................
Other operating expenses............................................................................
Depreciation and amortization....................................................................
Total operating expenses........................................................................
Incomefrom operations......................................................................................
Interestexpense..............................................................................................
Interest expense to affiliated trusts..................................................................
Capitalizedinterest..........................................................................................
Otherincome - net...........................................................................................
Income- before income taxes...............................................................................
Incometaxes.......................................................................................................
Netincome..........................................................................................................
Less: Net income attributable to noncontrolling interests..............................
Net income attributable to Avista Corporation...................................................
Weighted-average common shares outstanding (thousands), Basic....................
Weighted-average common shares outstanding (thousands), Diluted.................
Earnings per common share, basic:
Earnings per common share, diluted:
$337,506 $337,506
4,929 4,929
31,985 31,985
374,420 - 374,420
166,211 166,21-1
68,477 (520) (1) 67,957
26,665 (734) (1) 25,931
18,514 18,514
2,940 2,940
26,974 26,974
1,769 1,769
311,550 (1,254) 310,296
62,870 1,254 64,124
(18,731) (18,731)
(154) (154)
(828) (828)
(4,482) (4,482)
38,675 1,254 39,929
12,425 452 (J) 12,877
26,250 802 27,052
(521) (521)
$25,729 802 $26,531
56,835 56,835
57,126 57,126
$0.45 $ 0.01- $0.46
$ 0.45 $ 0.01 $ 0.46
Staff-PR-1 33 Attachment A Page 4 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
CONSOLIDATED BALANCE SHEET (ASSETS)
As of December 31, 2010
Dollars in thousands
As reported Proposed As adjusted
2010 adjustments 2010
Assets:
Current Assets:
Cash and cash equivalents............................................................................................................... $69,413 $69,413
Accounts and notes receivable-less allowances of $44,883 and $42,928........................................ 230,229 230,229
Current portion of long-term energy contract receivable of Spokane Energy................................. 9,645 9,645
Utility energy commodity derivative assets..................................................................................... 2,592 2,592
Regulatory asset for utility derivatives............................................................................................ 48,891 48,891
Fundsheld for customers ................................................................................................................. .100,543 100,543
Materials and supplies, fuel stock and natural gas stored ................................................ ................ 48,530 48,530
Deferred income taxes..................................................................................................................... 28,822 28,822
Income taxes receivable.................................................................................................................. 19,069 19,069
Othercurrent assets ......................................................................................................................... 21,831 . 21,831
Totalcurrent assets ...................................................................................................................... .579,565 - 579,565
Net Utility Property:
Utilityplant in service ..................................................................................................................... 3,713,885 3,350 (A) 3,717,235
Construction work in progress ........................................................................................................... 62,051 62,051
Total............................................................................................................................................ 3,775,936 3,350 3,779,286
Less: Accumulated depreciation and amortization .......................................................................... .1,061,699 _ 1,061,699
Total net utility property .............................................................................................................. .2,714,237 3.350 2,717,587
Other Property and Investments:
Investment in exchange power-net .................................................... ......................
Investment in affiliated trusts...................................................................................
Goodwill...................................................................................................................
Long-term energy contract receivable of Spokane Energy.......................................
Other property and investments-net .......... .......... ......... . ... ............ ......... ......... ... . ... ...
Total other property and investments....................................................................
Deferred Charges:
Regulatory assets for deferred income taxes............................................................
Regulatory assets for pensions and other postrettrement benefits............................
Otherregulatory assets.............................................................................................
Non-current utility energy commodity derivative assets..........................................
Non-current regulatory asset for utility derivatives..................................................
Powerdeferrals..............................................................................................................
Otherdeferred charges..................................................................................................
Totaldeferred charges...............................................................................................
Totalassets............................................................................................................
90,025 90,025
178,985 178,985
112,830 112,830
15,261 15,261
15,724 15,724
18,305 18,305
19,370 19,370
450,500 - 450,500
$3,940,095 3,350 $3,943,445
21,233 21,233
11,547 11,547
25,935 25,935
62,525 62,525
74,553
195,793 - 195,793
Staff-PR-1 33 Attachment A
Page 5 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
CONSOLIDATED BALANCE - SHEET (LIABILITIES AND EQUITY)
As of December 31, 2010
Dollars in thousands
As reported Proposed As adjusted
2010 adjustments 2010
Liabilities and Equity:
Current Liabilities:
Accountspayable........................................................................................................................
Customerfund obligations..........................................................................................................
Current portion of long-term debt...............................................................................................
Current portion of nonrecourse long-term debt of Spokane Energy............................................
Short-term borrowings.................................................................................................................
Utility energy commodity derivative liabilities...........................................................................
Naturalgas deferrals...................................................................................................................
Othercurrent liabilities...............................................................................................................
Totalcurrent liabilities............................................................................................................
Long-term debt...............................................................................................................................
Nonrecourse long-term debt of Spokane Energy.............................................................................
Long-term debt to affiliated trusts....................................................................................................
Regulatory liability for utility plant retirement costs.......................................................................
Non-current regulatory liability for utility derivatives....................................................................
Pensions and other postretirement benefits.....................................................................................
Deferredincome taxes....................................................................................................................
Other non-current liabilities and deferred credits............................................................................
Totalliabilities........................................................................................................................
$171,707 $171,707
100,543 100,543
358 358
12,463 12,463
110,000 110,000
51,483 51,483
22,074 22,074
110,547 (107) (G) 110440
579,175 $(107) 579,068
1,101,499 1,101,499
46,471 46,471
51,547 51,547
223,131 223,131
161,189 161,189
495,474 495,474
109,703 3,350 (A) 113,053
2,768,189 3.243 2,771,432
Commitments and Contingencies (See Notes to Condensed Consolidated Financial Statements)
Redeemable Noncontrolling Interests ............................................................................................. ..46,722 46,722
Equity:
Avista Corporation Stockholders' Equity:
Common stock, no par value; 200,000,000 shares authorized;
57,119,723 and 54,836,781 shares outstanding.......................
Accumulated other comprehensive loss........................................
Retained earnings..........................................................................
Total Avista Corporation stockholders' equity..........................
Noncontrolling Interests....................................................................
Totalequity...................................................................................
Total liabilities and equity........................................................
827,592
(4,326)
302,518
1,125,784
(600)
1,125,184
$3,940,095
827,592
(4,326)

107 (G) 302,625

107 1,125,891

- (600)

107 1,125,291

3,350= $3,943,445
Staff-PR-1 33 Attachment A Page 6 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
CONSOLIDATED STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2010
Dollars in thousands
As reported Proposed As adjusted
2010 adjustments 2010
Operating Activities:
Netincome ........................................ .................................................................................. $94,948 ($107) (aa) $94,841
Non-cash items included in net income:
Depreciation and amortization ........................................................................................ .107,626 107,626
Provision (benefit) for deferred income taxes ................................................................. 37.734 37,734
Power and natural gas cost amortizations (deferrals), net ............................................... (9795) (9,795)
Amortization of debt expense.......................................................................................... 4,414 4,414
Amortization of investment in exchange power..................................................................... 2,450 2,450
Stock-based compensation expense ....................................................................................... .4,916 4,916
Equity-related AFUDC................................................................................................... (3,353) (3,353)
Other.................................................................................................................................... 35,261 35,261
Payments for settlements with Coeur d'Alene Tribe ................................................................. .(4.000) (4,000)
Contributions to defined benefit pension plan ..................................................................... (21.000) (21,000)
Changes in working capital components:
Accounts and notes receivable............................................. .................................... (19.081) (19,081)
Materials and supplies, fuel stock and natural gas stored ................................................ (11,248) (11,248)
Other current assets ...................................... ................................................................... (9,230) (9,230)
Accountspayable ............................................................................................................. 13,606 13,606
Deposits from counterparties ............................ ...................................................................... (2.000) (2,000)
Other current liabilities .................................................................................................... .7,189 107 (bb) 7,296
Net cash provided by operating activities ................................................................................ .228,437 $0 228,437
Investing Activities:
Utility property capital expenditures (excluding equity-related AFUDC) ........................... (202.227) (202.227)
Other capital expenditures ................................................................................................... (2,429) (2,429)
Federal grant payments received......................................................................................... 7,585 7.585
Increase in restricted cash ................................................................................................... - -
Cash paid by subsidiary for acquisition, net of cash received ........................................ ............ (3,777) (3,777)
Decrease (increase) in funds held for customers................................................................. (48,895) (48.895)
Proceeds from asset sales....................................................................................... 631 631
Other.................................................................................................................................... .(4,111) (4,111)
Net cash used in investing activities ........................................................................................ .(253,223) 0 (253,223)
Financing Activities:
Net decrease in short-term borrowings ................................................................................ 23,000 23,000
Borrowings from Advantage IQ line of credit ..................................................................... 2,300 2,300
Repayment of borrowings from Advantage IQ line of credit ............................................... (8,000) (8,000)
Proceeds from issuance of long-term debt .......................................................................... 136,365 136,365
Redemption and maturity of long-term debt ........................................................................ (110,242) (110,242)
Premiums paid for the redemption of long-term debt................................................................ (10,710) (10.710)
Maturity of nonrecourse long-term debt of Spokane Energy............................................... (11,370) (11,370)
Redemption of long-term debt to affiliated trusts ................................................................ - -
Long-term debt and short-term borrowing issuance costs................................................... (916) (916)
Cash received from interest rate swap agreement............................................................... - -
Issuance of common stock............................................. ......................................... 46,235 46,233
Cash dividends paid ................................................................ _ ......................................... (55,682) (55,682)
Purchase of subsidiary noncontrolling interest .................... (2,593) (2,593)
Increase (decrease) in customer fund obligations ................................................................ 48,895 48,895
Other.......................................................................................................................................... .(118) (118)
Net cash used in financing activities ........................................................................................ .57,164 0 57,164
Net increase in cash and cash equivalents .................................................................... . .......... 32,378 $0 32,378
Cash and cash equivalents at beginning of period ................................................................... .37,035 0 37,035
Cash and cash equivalents at end of period ............................................................................. .$69,413 0 $69,413
Staff-PR-1 33 Attachment A Page 7 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FiNANCIAl, STATEMENT MISTATEMENTS
LEGEND OF ADJUSTMENTS - BALANCE SHEET AND STATEMENT OF INCOME
For the Year Ended December 31, 2010
Dollars in thousands
Debit Credit
(A) eon
Dr. Utility plant in service 3.350
Cr, Other non-current liabilities and deferred credits 3,350
To adjust for the under capitalization of labor costs for meter installations
(B)
Dr. Resource costs 845
Cr. become taxes 290
Cr. Retained earnings 555
To adjust for impact ofprior period errors corrected in the current period
(q aaa
Dr. become taxes 789
Cr. Retained earnings 789
To adjustfor error in income taxes associated with accounting for Medicare Part 1) subsidy
(Avisla Corp. entry)
(D)nan
Dr. become taxes 1,985
Cr. Retained earnings 1,985
To adjust for error in income taxes associated with accounting for the COP adjustments
(Avista Corp. entry)
(E)can
Dr. become taxes 673
Cr. Retained earnings 673
To adjusifor error in income taxes associated with the 2009 return to provision adjustments
(Avista Corp entry)
(F)usa
Dr. Retained earnings 1,024
Dr. become taxes 536
Cr. Depreciation and amortization 1,560
To adjestforerror related to natural gas acquisition adjustment (Rollover method)
(Assets Corp. entry)
(C)
Dr. Other current liabilities 107
Cr. Income taxes 107
To adjust for error in income taxes associated with year-end tax adjustments
(Avista Corp. entry)
(H)eon
Dr. Income taxes 224
Dr. Retained earnings 427
Cr. Depreciation and amortization 651
To adjust for error in depreciation expense related to untimely retirements in plant
(Avista Corp. entry)
(I)
Unadjusted errors from prior quarter corrected in the current quarter
(1)
To record tax impact of errors from prior quarter corrected in the current quarter
ona Than entries represent prior year errors detected in the current year
Staff—PR-1 33 Attachment A Page 8 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
LEGEND OF ADJUSTMENTS - STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2010
Dollars in thousands
Other
Net current
Income liabilities Total
0
0
(107) 107 0
0
0
(107) (aa) 107 (bb) 0
Staff—PR-1 33 Attachment A Page 9 of 9
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS - IRON CURTAIN METHOD
CONSOLIDATED STATEMENTS OF INCOME
Avista Corporation
For the Year Ended December 31, 2011
Dollars in thousands, except per share amounts As reported Proposed As adjusted
2011 Adjustments 2011
Operating Revenues:
Utilityrevenues..............................................................................................
Non-utility revenues.......................................................................................
Total operating revenues...........................................................................
Operating Expenses:
Utility operating expenses:
Resourcecosts...........................................................................................
Other operating expenses...........................................................................
Depreciation and amortization...................................................................
Taxes other than income taxes...................................................................
Non-utility operating expenses:
Other operating expenses...........................................................................
Depreciation and amortization...................................................................
Total operating expenses.......................................................................
Income from operations.....................................................................................
Interestexpense.............................................................................................
Interest expense to affiliated trusts................................................................
Capitalizedinterest........................................................................................
Other expense (income)-net...........................................................................
Income before income taxes..............................................................................
Incometax expense...........................................................................................
Netincome.........................................................................................................
Less: Net income attributable to noncontrolling interests..........................
Net income attributable to Avista Corporation..................................................
Weighted-average common shares outstanding (thousands), basic...................
Weighted-average common shares outstanding (thousands), diluted................
Earnings per common share attributable to Avista Corporation:
Basic.............................................................................................................
Diluted............................................................................................................
Dividends paid per common share.....................................................................
$1,441,522 $1,441,522
178,258 178,258
1,619,780 0 1,619,780
790,048 790,048
255,326 579 (A) 255,905
105,629 105,629
83,349 83,349
141,835 141,835
7,971 7,971
1,384,158 579 1,384,737
235,622 (579) 235,043
73,876 73,876
332 332
(2,942) (2,942)
4,185 4,185
160,171 (579) 159,592
56,632 (205) (D) 56,427
103,539 (374) 103,165
(3,315) (3,315)
$100,224 ($374) $99,850
57,872 57,872
58,092 58,092
$ 1.73 ($0.01) $1.72
$ 1.72 ($0.01) $ 1.71
$ 1.10 $0.00 $ 1.10
Staff_PR_i 33 Attachment B Page 1 of 10
AVISTA CORPORATION APPENDIX k
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS - ROLLOVER METHOD
CONSOLIDATED STATEMENTS OF INCOME
Avista Corporation
For the Year Ended December 31, 2011
Dollars in thousands, except per share amounts As reported Proposed As adjusted
2011 Adjustments 2011
Operating Revenues:
Utility revenues .......................... . ................................................................... $1,441,522 $1,441,522
Non-utility revenues ....................................................................................... 178,258 178,258
Total operating revenues........................................................................... 1,619,780 0 1,619,780
Operating Expenses:
Utility operating expenses:
Resource costs........................................................................................... 790,048 790,048
Other operating expenses........................................................................... 255,326 (775) (X) 254,551
Depreciation and amortization................................................................... 105,629 105,629
Taxes other than income taxes................................................................... 83,349 83,349
Non-utility operating expenses:
Other operating expenses........................................................................... 141,835 141,835
Depreciation and amortization................................................................... 7,971 7,971
Total operating expenses....................................................................... 1,384,158 (775) 1,383,383
Income from operations..................................................................................... 235,622 775 236,397
Interest expense ............................................................................................. 73,876 73,876
Interest expense to affiliated trusts................................................................ 332 332
Capitalized interest ........................................................................................ (2,942) (2,942)
Other expense (income)-net.......................................................................... 4,185 4,185
Income before income taxes.............................................................................. 160,171 775 160,946
Income tax expense........................................................................................... 56,632 376 (X) 57,008
Net income......................................................................................................... 103,539 399 103,938
Less: Net income attributable to noncontrolling interests............................. (3,315) (3,315)
Net income attributable to Avista Corporation .................................................. $100,224 $ 399 $ -100,623
Weighted-average common shares outstanding (thousands), basic................... 57,872 57,872
Weighted-average common shares outstanding (thousands), diluted 58,092 58,092
Earnings per common share attributable to Avista Corporation:
Basic.............................................................................................................. $1.73 $0.01 $ 1.74
Diluted................. $1.72 $0.01 $1.73
Dividends paid per common share..................................................................... $1.10 $0.00 $1.10
Staff-PR-1 33 Attachment B Page 2 of 10
AVISTA CORPORATION APPENDIX A
SUMM-ARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS - IRON CURTAIN METHOD
CONSOLIDATED STATEMENTS OF INCOME
Avista Corporation
For the Quarter Ended December 31, 2011
Dollars in thousands, except per share amounts As reported Proposed As adjusted
2011 Adjustments 2011
Operating Revenues:
Utility revenues........................................... $382,301 $382,301
Non-utility revenues ....................................................................................... .56,626 56,626
Total operating revenues ........................................................................... .438,927 0 438,927
Operating Expenses:
Utility operating expenses:
Resource costs........................................................................................... 214,758 214,758
Other operating expenses........................................................................... 66,365 579 (A) 66,944
Depreciation and amortization................................................................... 27,029 27,029
Taxes other than income taxes................................................................... 21,828 21,828
Non-utility operating expenses:
Other operating expenses........................................................................... 46,254 46,254
Depreciation and amortization ................................................................... .2,298 2,298
Total operating expenses ....................................................................... .378,532 579 379,111
Income from operations ..................................................................................... 60,395 (579) 59,816
Interestexpense............................................................................................. 18,461 18,461
Interest expense to affiliated trusts................................................................ (123) (123)
Capitalized interest........................................................................................ (733) (733)
Other expense (income)-net ........................................................................... .1,124 1,124
Income before income taxes.............................................................................. 41,666 (579) 41,087
Income tax expense ........................................................................................... .15,695 (205) (D) 15,490
Netincome......................................................................................................... 25,971 (374) 25,597
Less: Net income attributable to noncontrolling interests............................. (1,368) (1,368)
Net income attributable to Avista Corporation .................................................. $24,603 ($374) $ 24,229
Weighted-average common shares outstanding (thousands), basic ................... .58,304 58,304
Weighted-average common shares outstanding (thousands), diluted 58,583 58,583
Earnings per common share attributable to Avista Corporation:
Basic.............................................................................................................. .$0.42 ($0.01) $0.41
Diluted............................................................................................................ .$ 0.42 ($0.01) $0.41
Staff-PR-1 33 Attachment B Page 3 of 10
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS - ROLLOVER METHOD
CONSOLIDATED STATEMENTS OF INCOME
Avjsta Corporation
For the Quarter Ended December 31, 2011
Dollars in thousands, except per share amounts As reported Proposed As adjusted
2011 Adjustments 2011
Operating Revenues
Utilityrevenues..............................................................................................
Non-utility revenues.......................................................................................
Total operating revenues...........................................................................
Operating Expenses:
Utility operating expenses:
Resourcecosts...........................................................................................
Other operating expenses...........................................................................
Depreciation and amortization...................................................................
Taxes other than income taxes............ ......................................................
Non-utility operating expenses:
Other operating expenses...........................................................................
Depreciation and amortization...................................................................
Total operating expenses.......................................................................
Incomefrom operations.....................................................................................
Interest expense.............................................................................................
Interest expense to affiliated trusts................................................................
Capitalizedinterest........................................................................................
Other expense (income)-net...........................................................................
Income before income taxes..............................................................................
Incometax expense...........................................................................................
Netincome................................................................................. ........................
Less: Net income attributable to noncontrolling interests.............................
Net income attributable to Avista Corporation..................................................
Weighted-average common shares outstanding (thousands), basic...................
Weighted-average common shares outstanding (thousands), diluted................
Earnings per common share attributable to Avista Corporation:
Basic..............................................................................................................
Diluted............................................................................................................
$382,301 $382,301
56,626 56,626
438,927 0 438,927
214,758 214,758
66,365 579 (A) 66,944
27,029 27,029
21,828 21,828
46,254 46,254
2,298 2,298
378,532 579 379,111
60,395 (579) 59,816
18,461 18,461
(123) (123)
(733) (733)
1,124 1,124
41,666 (579) 41,087
15,695 (205) (D) 15,490
25,971 (374) 25,597
(1,368) (1,368)
$ 24,603 ($374) $ 24,229
58,304 58,304
58,583 58,583
$ 0.42 ($0.01) $ 0.41
$0.42 ($0.01) $0.41
Staff-PR-1 33 Attachment B Page 4 of 10
=I
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
CONSOLIDATED BALANCE SHEET (ASSETS)
As of December 31, 2011
Dollars in thousands As reported Proposed As adjusted
2011 adjustments 2011
Assets:
Current Assets:
Cash and cash equivalents................................................................................................. $74,662 $74,662
Accounts and notes receivable-less allowances of $43,958 and $44,883.......................... 203,452 203,452
Utility energy commodity derivative assets....................................................................... 1,139 1,139
Regulatory asset for utility derivatives.............................................................................. 69,685 69,685
Investments and funds-held for clients.............................................................................. 118,536 118,536
Materials and supplies, fuel stock and natural gas stored .................................................. 52,006 52,006
Deferred income taxes....................................................................................................... 30,473 6,941 (X) 37,414
Income taxes receivable.................................................................................................... 15,378 205 (D) 15,583
Other current assets........................................................................................................... 49,225 (13,715) (C) 35,510
Total current assets....................................................................................................... 614,556 (6,569) 607,987
Net Utility Property:
Utility plant in service....................................................................................................... 3,887,384 3,887,384
Construction work in progress........................................................................................... 79,322 1,350 (A) 80,672
Total............................................................................................................................. 3,966,706 1,350 3,968,056
Less: Accumulated depreciation and amortization........................................................... 1,105,930 1,105,930
Total net utility property ........................................ . ...................................................... 2,860,776 1,350 2,862,126
Other Non-current Assets
Investment in exchange power-net.................................................................................... 18,783 18,783
Investment in affiliated trusts ................. . ................................................ . ......................... 11,547 11,547
Goodwill............................................................................................................................ 39,045 39,045
Long-term energy contract receivable of Spokane Energy................................................ 62,525 62,525
Other intangibles, property and investments-net ............................................................... 80,309 80,309
Total other non-current assets....................................................................................... 212,209 0 212,209
Deferred Charges:
Regulatory assets for deferred income tax......................................................................... 84,576 84,576
Regulatory assets for pensions and other postretirement benefits..................................... 260,359 260,359
Other regulatory assets...................................................................................................... 119,738 119,738
Non-current utility energy commodity derivative assets................................................... 185 185
Non-current regulatory asset for utility derivatives .................................. .. ....................... 40,345 40,345
Powerdeferrals................................................................................................................. - 0
Other deferred charges...................................................................................................... 21,787 21,787
Total deferred charges.................................................................................................. 526,990 0 526,990
Total assets...............................................................................................................$4,214,531 ($5,219) $4,209,312
Staff-PR-1 33 Attachment B Page 5 of 10
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
CONSOLIDATED BALANCE-SHEET (LIABILITIES)
As of December 31, 2011
Dollars in-thousands As reported Proposed As adjusted
2011 adjustments 2011
Liabilities and Equity:
Current Liabilities:
Accountspayable..................................................................................................
Clientfund obligations..........................................................................................
Current portion of long-term debt.........................................................................
Current portion of nonrecourse long-term debt of Spokane Energy......................
Short-term borrowings.............................................................................................
Utility energy commodity derivative liabilities.....................................................
Natural gas deferrals..............................................................................................
Other current liabilities..........................................................................................
Total current liabilities......................................................................................
Long-term debt..............................................................................................................
Nonrecourse long-term debt of Spokane Energy..........................................................
Long-term debt to affiliated trusts.................................................................................
Regulatory liability for utility plant retirement costs....................................................
Pensions and other postretirement benefits...................................................................
Deferred income taxes..................................................................................................
Other non-current liabilities and deferred credits.........................................................
Totalliabilities....................................................................................................
Commitments and Contingencies (See Notes to Consolidated Financial Statements)
$166,954 $1,929 (A) $168,883
118,325 118,325
7,474 7,474
13,668 13,668
96,000 96,000
70,824 (2,038) (X) 68,786
12,140 12,140
141,789 141,789
627,174 (109) 627,065
1,169,826 1,169,826
32,803 32,803
51,547 51,547
227,282 227,282
246,177 246,177
505,954 6,941 (X) 512,895
116,084 (11,677) (X) 104,407
2,976,847 (4,845) 2,972,002
Redeemable Noncontrolling Interests ........................................................................................ 51,809 51,809
Equity:
Avista Corporation Stockholders' Equity:
Common stock, no par value; 200,000,000 shares authorized;
58,422,781 and 57,119,723 shares outstanding ............................................................. 855,188 855,188
Accumulated other comprehensive loss ............................................................................. .(5,637) (5,637)
Retained earnings ................................................................... ............................................ 336,150 (374) IS 335,776
Total Avista Corporation stockholders' equity ............................................................... 1,185,701 (374) 1,185,327
Noncontrolling Interests......................................................................................................... 174 174
Total equity .................. . ... . ................................................................................................. 1,185,875 (374) 1,185,501
Total liabilities and equity............................................................................................. $4,214,531 ($5,219) $4,209,312
Staff.yR_133 Attachment B Page 6 of 10
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED-FINANCIAL STATEMENT MISTATEMENTS
CONSOLIDATED STATEMENTS OF CASH FLOWS
Avisia Corr,oralion
For the Year Ended December 3f,2011
Dollars in thousands
As reported Proposed As adjusted
2011 adjustments 2011
Operating Activities:
Net income ............................................................................................................. .$ 103,539 ($374) IS $ 103,165
Non-cash items included in net income:
Depreciation and amortization ................................................................. ........... 113,600 113,600
Provision for deferred income taxes .................... . ...................... ........................ 24,007 24,007
Power and natural gas cost amortizations (deferrals), net ... .............................. 21,870 21,870
Amortization of debt expense............................................................................. 4,617 4,617
Amortization of investment in exchange power................................................. 2,450 2,450
Stock-based compensation expense.................................................................... 5,756 5,756
Equity-related AFUDC................................................ (2,225) (2,225)
Other....................................................................................................................... 38,724 4,089 (X) 42,813
Payments for settlements with Coeur d'Alene Tribe.............................................. (2,000) (2,000)
Contributions to defined benefit pension plan .............. .......................................... (26,000) (26,000)
Changes in working capital components: 0
Accounts and notes receivable.. .......................................................................... 30,616 (4,294) (E) 26,322
Materials and supplies, fuel stock and natural gas stored................................... (3,388) (3,388)
Other current assets............................................................................................ (23,881) (23,881)
Accounts payable................................................................................................ (18,032) 1,929 (16,103)
Other current liabilities ................................................................................ ....... (188) (188)
Net cash provided by operating activities................................................................... 269,465 1,350 270,815
Investing Activities:
Utility property capital expenditures (excluding equity-related AFUDC) (239,782) (1,350) (A) (241,132)
Other capital expenditures ...................................................................................... (3,590) (3,590)
Federal grant payments received. ........................................................................... 16,928 16,928
Cash paid by subsidiaries for acquisitions, net of cash received............................ (31,409) (31,409)
Decrease (increase) in money market funds held for clients................................... 78,561 78,561
Purchase of securities available for sale.............................................................. (96,634) (96,634)
Sale of securities available for sale......................................................................... 80 80
Other................................................................................................................ ....... (6,435) (6,435)
Net cash used in investing activities ....... (282,28l) (1,350) (283,631)
Financing Activities:
Net increase (decrease) in short-term borrowings.................................................. $(49,000) $(49,000)
Borrowings from Ecova line of credit ................................. .................................. .35,000 35,000
Repayment of borrowings from Ecova line of credit.............................................. - -
Proceeds from issuance of long-term debt............................................................. 85,000 85,000
Redemption and maturity of long-term debt........................................................... (297) (297)
Premiums paid for the redemption of long-terra debt............................................ - -
Maturity of nonrecourse long-term debt of Spokane Energy................................. (12,463) (12,463)
Redemption of long-term debt to affiliated trusts................................................... - 0
Long-term debt and short-term borrowing issuance costs .... _ .................. . ............ (4,477) (4,477)
Cash received (paid) for settlement of interest rate swap agreements.................... (10,557) (10,557)
Issuance of common stock..................................................................................... 26,463 26,463
Cash dividends paid............................................................................................... (63,737) (63,737)
Purchase of subsidiary noncontrolling interest ................................................ . ..... (6, 179) (6,179)
Increase (decrease) in client fund obligations........................................................ 17,782 17,782
Other....................................................................................................................... 530 530
Net cash provided by (used in) financing activities.................................................... 18,065 0 18,065
Net increase in cash and cash equivalents.................................................................. 5,249 0 5,249
Cash and cash equivalents at beginning of year......................................................... 69,413 0 69,413
Cash and cash equivalents at end of year. ....... ........................................................... $ 74,662 $0 $ 74,662
Supplemental Cash Flow Information:
Cash paid during the year:
Interest.............................................................................................................. $69,083 69,083
Incometaxes ............................................................................................... ....... 26,451 26,451
Non-cash financing and investing activities:
Accounts payable for capital expenditures......................................................... 20,629 1,350 21,979
Utility property acquired under capital leases.................................................... - 0
Redeemable noncontrolling interests. ................................................................. 4,059 4,059
Contingent consideration by subsidiary for acquisition...................................... - 0
Staff-PR-1 33 Attachment B Page 7 of 10
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
LEGEND OF ADJUSTMENTS - BALANCE SHEET, STATEMENT OF INCOME, AND CASH FLOWS
For the Year Ended December 31, 2011
Dollars in thousands
Debit Credit
(A)
Dr. Other Operating Expenses 579
Dr. Construction Work In Process (PP&E) 1,350
Cr. Accounts Payable 1,929
To adjust for the extrapolated Account Payable Cutoff Difference
(B)
Dr. Beginning retained earnings 773
Dr. Income tax expense 581
Cr. Other operating expenses 1,354
To adjust for impact ofprior period errors corrected in the current year (see reconciliation at
LEGEND OF ADJUSTMENTS - PRIOR PERIOD ERRORS CORRECTED IN CURRENT
YEAR)
(C)
Dr. MTM Liability - Current 5,521
Dr: MTM Liability - Non-current 8,194
Cr. Other Current Assets 13,715
To adjust for impact of netting collateral with fair value amounts.
(0)
Dr. Income Tax Receivables 205
Cr. Income taxes 205
To adjustfor tax effect associated with year-end passed ad] ustements
(E)
Operating Cash Flow - "Other" 4,294
Operating Cash Flow - "Accounts and notes receivable" 4,294
To adjust for the change in allowance reported 'net" in Other Operating Cash Flows
(F)
DR: Other non-current liability 3,483
CR: Other Current Liabilities 3,483
DR: Deferred Tax Asset (Current) 1,194
CR: Deferred Tax Liability (Non-current) 1,194
To correct the classification of the remaing Idaho deferred income tax and regulatory liability
from long-term to current
(G)
DR: Deferred Tax Asset (Current) 5,747
CR: Deferred Tax Liability (Non-current) 5,747
To correct the current vs. non-current classification of the deferred tax asset and liability
associated with the MTV of the Interest Rate Swap.
Staff—PR-1 33 Attachment B Page 8 of 10
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
LEGEND OF ADJUSTMENTS - BALANCE SHEET, STATEMENT OF INCOME, AND CASH FLOWS
For the Year Ended December 31, 2011
Dollars in thousands
Debit Credit
(X)
Net Other Operating Costs (A) & (B) 775
Net Income Tax Expense (Roilforward) (B) & (D) 376
Net Operating Cash Flow Adjustment (D) & (E) 4,089
Net Other non-current liability (C) & (F) 11,677
Net Other current liability (C) & (F) 2,038
DR: Deferred Tax Asset (Current) (F) & (0) 6,941
CR: Deferred Tax Liability (Non-current) (F) & (C') 6,941
Staff _PR_i 33 Attachment B Page 9 of 10
AVISTA CORPORATION APPENDIX A
SUMMARY OF UNCORRECTED FINANCIAL STATEMENT MISTATEMENTS
LEGEND OF ADJUSTMENTS - PRIOR PERIOD ERRORS CORRECTED IN CURRENT YEAR
For the Year Ended December 31, 2011
Dollars in thousands
Debit Credit
(PY I)
Dr. Other Operating Expenses 1,354
Cr. Utility Plant In Service 1,354
To adjust for incorrectly capitalized costs related to transformers
(PY 2)
Dr. Other current liabilities 107
Cr. Income taxe expense 107
To adjust for error in income taxes associated with year-end tax adjustments
(PY 3)
Dr. Other current liabilities 474
Cr. Income taxe expense 474
To adjust for tax effect associated with year-end passed adjustements
TOTAL PRIOR YEAR ERRORS CORRECTED IN CURRENT YEAR
Dr. Beginning retained earnings 773
Dr. Income tax expense 581
Cr. Other operating expenses 1,354
To adjust for impact ofprior period errors corrected in the current year
Staff—PR-1 33 Attachment B Page 10 of 10
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/17/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Jennifer Smith
TYPE: Production Request DEPARTMENT: State & Federal Reg
REQUEST NO.: Staff-136 TELEPHONE: [phone]
REQUEST:
Please provide copies of all affiliated Company receivables and payables with Avista Utilities as
of December 31, 2011 and June 30, 2012. Please provide details of the transactions including
amounts, dates, explanations, and calculations.
RESPONSE:
Please see Staff _PR_136 Attachment A for all affiliated Company receivables and payables with
Avista Utilities as of December 31, 2011 and June 30,2012, and Staff _PR_i 36 Attachment B for a
copy of the Subsidiary Transaction report filed in the state of Washington for a description of these
transactions.
Avista- Corp. 201112
Intercompany Transaction Report
For the period ended December 31, 2011
Description GIL Account Balance
Notes and Accounts Receivable
Notes Receivable from Assoc Co. 145000 (1,866,383)
NR ASSOC CO-GENERAL 146000 29,252
Accts Rec Assoc Co - Avista Dev 146150 -
Accts Rec Assoc Co - SPS 146250 -
Accts Rec Assoc Co - Avista CA 146290 -
Accts Rec Assoc Co - Advantage IQ 146300 -
Accts Rec Assoc Co - Avista En 146320 -
Accts Rec Assoc Co - Avista Ventures 146340 -
Accts Rec Assoc Co - Avista Comm 146360 -
Accts Rec Assoc Co - AE Trans 146610 -
Notes and Accounts Payable
Spokane Energy capacity payable 232100 (150,000)
NP ASSOC CO-GENERAL 234000 (3,937)
Accts Pay Assoc Co - Nucleus 234290 -
Interest Inc Payable - Spokane Energy 234390 (705,946)
Staff—PR-1 36, Attachment A.xlsx December 31, 2011 Page 1 of 2
Avita Corp. 201206
Intercompany Transaction -Report
For the period ended June 30, 2012
Description GIL Account Balance
Notes and AccountsReceivable
Notes Receivable from Assoc Co. 145000 (1,124,745)
NR ASSOC CO-GENERAL 146000 48,851
Accts-Rec Assoc Co - Avista Dev 146150 -
Accts Rec Assoc Co - SPS 146250 -
Accts Rec Assoc Co - Avista CA 146290 -
Accts Rec Assoc Co - Advantage IQ 146300 -
Accts Rec Assoc Co - Avista En 146320 -
Accts Rec Assoc Co-- Avista Ventures 146340 -
Accts Rec Assoc Co - Avista Comm 146360 -
Accts Rec Assoc Co - AE Trans 146610 -
Notes and Accounts Payable
Spokane Energy capacity payable 232100 (150,000)
Ecova credit line 233600 - Note: Max Balance $50M, average $32.1 M
NP ASSOC CO-GENERAL 234000 (4,586)
Accts Pay Assoc Co - Nucleus 234290 -
Interest Inc Payable - Spokane Energy 234390 (705,946)
AFFILIATED INTEREST AND SUBSIDIARY
TRANSACTIONS REPORT
OF
AYISTA CORPORATION
d/b/a AVISTA UTILITIES
FOR THE YEAR ENDED DECEMBER 31, 2011
Staff_PR_i 36 Attachment B Page 1 of 45
Pursuant to WAC 480-100-264 and WAC 480-90-264 Affiliated Interest and Subsidiary
Transactions Report, the following report summarizes all transactions, except transactions
provided at tariff rates, that occurred between Avista Corporation (hereinafter Avista or
Company) and its subsidiaries and affiliates. The Company operates in its utility service
territories as Avista Utilities.
Avista Utilities is a combination utility that provides service to approximately 360,000
electric customers and 225,000 natural gas customers in a 26,000-square-mile area in eastern
Washington and northern Idaho. Avista Utilities also serves approximately 96,000 natural gas
customers in Oregon. The largest community served in the area is Spokane, Washington, which
is the location of the corporate headquarters.
I. ORGANIZATION INFORMATION
1. Organizational Chart
Avista
Corporation (I)
Avista Avista
Utilities Capital (2)
M

Advantage IQ Other
ta Energy
Avista Power
o - denotes a business entity. o - denotes business segment.
(1)Additional subsidiaries under Avista Corp., not shown above, for the purpose of special purpose financing
include: Avista Receivables Corp. and Spokane Energy, LLC.
(2)See Attachment 1 for detail of Avista Capital subsidiaries.
Included in Attachment 1 is additional detail of Avista Capital subsidiaries.
2. Directors and/or Officers
See Attachment 2 for Officer and Director Listings for Avista Corporation and all wholly
owned subsidiaries.
Affiliated Interest and Subsidiary Transactions Report - 2011
Page 1
Staff—PR-1 36 Attachment B Page 2 of 45
3. Narrative Descriptions of Subsidiaries
Avista Capital, Inc., is a wholly owned subsidiary of Avista Corp. and is the parent corporation
of Avista Corporation's non-regulated subsidiary investments and operations) As of December
31, 2011, Avista Capital had the following non-utility subsidiary investments:
• Ecova, Inc. (formerly Advantage IQ, Inc.) (79.20% ownership) Provides consolidated billing
and resource accounting service and related services. Effective December 31, 2011, Ecos IQ,
Inc., merged with Ecova, Inc. Ecos IQ, Inc. provides energy efficiency and related consulting
services.
* Prenova, Inc. (100% ownership) is an energy management firm, which focuses on
expense management and energy procurement solutions.
• Avista Energy, Inc. and Avista Energy Canada, Ltd. (100% ownership—inactive), were
energy marketing and resource management companies. On June 30, 2007, Avista
completed the sale of the operations of Avista Energy to Coral Energy Holding, L.P., and
certain of its subsidiaries, a subsidiary of Shell (Coral).
• Avista Ventures, Inc. (100% ownership-no employees, passive income), was formed to
manage and market investments.
• Avista Development, Inc. (100% ownership-no employees, passive income) was established
to manage real estate investments including:
* Steam Plant Square, LLC (85% ownership) Manages and operates the Steam Plant
Square in Spokane, Washington.
• Steam Plant Brew Pub, LLC (100% ownership) Manages and operates
the Steam Plant Grill in Spokane, Washington.
* Court Yard Office Center, LP (100% ownership) Owns and operates commercial
office space rentals.
• Pentzer Corporation is a wholly owned private investment company that serves as parent of
the non-utility businesses listed below (no employees, passive income):
* Advanced Manufacturing and Development, Inc., dba M-ETALIx, (82.95%
ownership), located in Willits, California, is a manufacturer and turnkey assembler of
electronic enclosures, parts, and systems primarily for the computer and
instrumentation industries. This company is held by Bay Area Manufacturing, Inc.
(100% ownership)
The only exceptions relate to Avista Receivables, Inc., a special purpose subsidiary formed in connection with the
sale of accounts receivable, and Spokane Energy, LLC, which was formed for the purpose of implementing a long-
term capacity contract between Avista Utilities and Portland General Electric Company. At present, these entities
are directly owned by Avista Corporation. See page 3 for a further description of Spokane Energy, LLC.
Affiliated interest and Subsidiary Transactions Report - 2011
Page 2
Staff_PR_i 36 Attachment B Page 3 of 45
* Pentzer Venture Holdings H, Inc. (100% ownership) Holding- company for an
inactive sewage treatment plant near Spokane Industrial Park.
• Avista Power, LLC (100% ownership), was created to develop and own generation assets in
North America. In 2001, Avista Power ceased active development of additional non-
regulated generation projects. Subsidiaries of Avista Power, LLC include:
* Coyote Springs 2, LLC (50% ownership-inactive), created to develop and own
generation assets; No current assets.
Avista Turbine Power, Inc. (100% ownership-ceased active development of additional
projects) was created to receive assignments of power purchase agreements (PPAs).
Avista Northwest Resources, LLC (100% ownership) was formed for the purpose of
holding investment in the energy industry.
Spokane Energy, LLC (Spokane Energy) is a special purpose limited liability company and has
100% of its membership owned by Avista Corp. Spokane Energy was formed on December 30,
1998 to assume ownership of a fixed rate electric capacity contract between Avista and Portland
General Electric Company (PGE). Under this contract, Peaker, LLC (Peaker) purchases capacity
from Avista Utilities and sells capacity to Spokane Energy. Spokane Energy sells the related
capacity to PGE. Peaker acts as an intermediary to fulfill certain regulatory requirements
between Spokane Energy and Avista Corp. The transaction is structured such that Spokane
Energy bears full recourse risk for a loan (balance of $46.5 million as of December 31, 2011)
that matures in January 2015. Avista has no recourse related to this loan. Peaker makes monthly
payments of approximately $150,000 to Avista for its capacity purchase.
4. Narrative Descriptions of Affiliates
As of December 31, 2011, Avista Capital had the following affiliates:
• GreenVolts, Inc. (ownership by Avista Development, Inc.)
• Inland Northwest Investors, L.P. (16.50% ownership by Avista Development, Inc.)
• Pivotal Investment Partners I, L.P. (30.80% ownership by Avista Northwest Resources,
LLC)
• ReliOn, Inc. (5.84% ownership by Avista Capital, Inc.)
• EnerTech II (2.29% ownership by Avista Development, Inc.)
• Woodside IV (4.14% ownership by Avista Development, Inc.)
Inland Empire Oilseeds (1.8% ownership by Avista Development, Inc.)
Affiliated Interest and Subsidiary Transactions Report —2011
Page 3
Staff—PR-1 36 Attachment B Page 4 of 45
Inland TechStart Fund, LLC (14.93% ownership by AvistaDevelopment, Inc.)
H. TRANSACTIONS BETWEEN AVISTA AND SUBSIDIARIES AND AFFILIATES
1. Transactions with subsidiaries and affiliates totaling less than $100,000 for the
reporting period ended December 31, 2011:
Subsidiary Name Account No. & Description Amount
(2) Avista Capital, Inc. (Nucleus) 557 Amortization Exp. $ 1,028
(2)Avista Capital, Inc. (Nucleus) 813 Other Gas Supply Exp. $ 441
(3)Spokane Energy, LLC 456 Other Electric Revenue $ 48,875
(5) Avista Development, Inc. 146 Accts Rec. $ 15,705
(5) Avista Energy, Inc. 146 Accts Rec. $ 35,172
See descriptions below, Section 11.2. (b), (2) - (6), pages 5 through 8.
2. Transactions with subsidiaries and affiliates totaling or exceeding $100,000 for the
reporting period ended December 31, 2011:
Subsidiary Name Account No. & Description Amount
(1) Avista Capital II (Trust) 419 Interest Exp. $ 622,739
(5) Ecova 146 Accts Rec. $ 389,907
(5) Avista Capital, Inc. 146 Accts Rec. $ 121,396
(4) Steam Plant Square, LLC 107 CW1P $ 80,534
(4) Steam Plant Square, LLC 540 Rents $ 4,137
(4) Steam Plant Square, LLC 550 Rents $ 2,038
(4) Steam Plant Square, LLC 931 Rents $ 53,273
See descriptions below, Section 11.2. (b), (1) —(6), pages 5 through 8.
(a) Financial Statements:
A Balance Sheet and Income Statement for the subsidiaries listed above whose
transactions exceeded $100,000 is included as Attachment 3. See descriptions below in
section 11.2 (b).
Affiliated Interest and Subsidiary Transactions Report —2011
Page 4
Staff—PR-1 36 Attachment B Page 5 of 45
In accordance with WAC 480-07-160, Avista Corporation requests confidential
treatment of all statements provided under this section of the Subsidiary Transaction
Report. All such statements are marked "CONFIDENTIAL." F
(b) Description of Services or Transactions:
(1)Avista Capital II (Trust) Expenses
In 1997, the Company issued Floating Rate Junior Subordinated Deferrable Interest
Debentures, Series B, with principle amount of $51.5 million to Avista Capital II, an
affiliated business trust formed by the Company. Avista Capital II issued $50.0 million of
Preferred Trust Securities. The interest charges for the trust carried on Avista's books for
2011 totaled $622,739 and were recorded in FERC Account No. 419 (interest expense).
There are no other costs associated with this trust.
(2)Avista Capital, Inc. - Nucleus Software Application
Nucleus is a software application used to record energy transactions by Avista Utilities
and Avista Energy. During 2007, Avista Utilities and Avista Energy used the Nucleus
software application independent from one another with completely separate databases.
Therefore, no access to data between companies was possible. After the sale of Avista
Energy in 2007, Avista Utilities is the sole user of this application.
The Nucleus asset was transferred from Avista Energy's books to Avista Capital's
books on December 31, 2003. The asset transferred was of mutual benefit to both Avista
Utilities and Avista Energy. Avista Capital paid and recorded all shared costs on its books
-related to the development of the application and charged a monthly amortization expense to
both Avista Utilities and Avista Energy for the original asset transferred and for any
development of the application. In November 2004, a software sublicense agreement was
entered into between Avista Corporation dba Avista Utilities and Avista Capital, Inc., which
granted Avista Utilities a non-exclusive sublicense to the Nucleus software. A copy of this
agreement was provided to the WUTC in September 2004.
Affiliated Interest and Subsidiary Transactions Report - 2011
Page 5
Staff-PR-136 Attachment B Page 6 of 45
Avista Utilities' portion of the asset held by Capital was fully amortized al March 31,
2011. In 2011, amortization expense of $1,028 and $441 were recorded in FERC Account
Nos. 557 and 813, respectively. Electric and gas charges allocated to the Washington
jurisdiction are allocated based on the Company's four-factor allocation methodology.
(Please refer to Attachment 4for the allocation factors.)
(3)Spokane Energy, LLC Transactions
Avista acts as the servicer of Spokane Energy's commodity contracts. Annual service
fees paid by Spokane Energy to Avista were approximately $48,875 in 2011.
Spokane Energy is required to maintain in trust $1.6 million. All funds in excess of this
amount are transferred to Avista for cash management purposes. During 2011, the amount
transferred was $0. At December 31, 2011 Avista has a liability of $705,946 payable to
Spokane Energy for these funds.
(4)Steam Plant Square, LLC Lease
Avista Utilities leases office space (two spaces under separate Multi-Tenant Lease
Agreements) from Steam Plant Square, LLC. For the first space, Avista Corporation
assumed a lease in May 2003 from Avista Capital, Inc. that was renewed May 1, 2010. The
basic terms of this lease (i.e. square footage, monthly rents, etc.) remained the same. A copy
of the lease agreement was provided in Docket No. UE- 110067. The second space was
leased in August 2010. A copy of the lease agreement was provided in Docket No. UE-
10 1859.
Lease payments in 2011 totaled $139,982 ($80,534 recorded in FERC Account No.
107, $4,137 recorded in FERC Account No. 540, $2,038 recorded in FERC Account No. 550
and $53,273 recorded in FERC Account No. 931).
(5)Non-Service Transactions
A vista Corporation Corporate Services:
On a regular basis, general office employees of Avista Corporation spend time on
corporate service support, such as accounting, federal income tax filing, planning, graphic
services, etc. for subsidiaries. Their time is charged to suspense accounts (Deferred Debit
Affiliated Interest and Subsidiary Transactions Report —2011
Page 6
Staff—PR-1 36 Attachment B Page 7 of 45
Account No. 186), loaded for benefits and then established as a receivable (FERC Account
No. 146) when billed to the subsidiary. If other resources are expended during the course of
this work such as travel or consulting services, these costs are also charged to suspense
accounts and billed to the subsidiary.
All corporate services provided, and costs incurred, are direct billed to subsidiaries at
No additional margin or profit is included and no assets are allocated. Suspense and
capture of Avista Corporation employee costs, which are then billed back to the subsidiary at
cost, serve to reduce the utility expenses.
Such transactions can be generally categorized as corporate support. Specific examples
include labor, benefits, postage, supplies, copier and graphic services, legal, travel, lodging,
and food.
(c)Description of pricing basis or costing method for allocating costs, and amounts and
accounts charged during the year:
See individual descriptions above Section 11.2, pages 5 through 8.
(d)Inter-Company Loans:
During 2011, Avista Corp. recorded short-term note payables to Avista Capital, Inc. The
year-end note payable amount at December 31, 2011 was $1,866,383. The maximum note
payable amount outstanding during the year, owed to Avista Capital was $7,374,317 at January
1, 2011. There were no notes receivable amount outstanding during the year owed to Avista
Corp.
This revolving short-term cash- borrowing between the parties helps to reduce external cash
requirements. According to the policy, investment/borrowing rates between Avista Corporation
and Avista Capital that were in effect during 2011 were:
a.Upon receiving appropriate approvals, excess Avista Capital cash may be invested with
(loaned to) Avista Corp. at a rate equal to Avista Corp.'s avoided short-term borrowing
cost, currently estimated at the one-month LIBOR plus 130 basis points. The rate will be
reset monthly with the LIBOR rate in effect on the second business day of each month, as
reported in the money rate section of the Wall Street Journal.
b.Avista Capital may borrow from Avista Corp., subject to board-approved limits, at a rate
equal to the Prime rate plus 30 basis points. This rate will be reset at such time as the
Agent bank on the Avista Corp. Revolving Credit Agreement changes the Prime rate.
Affiliated Interest and Subsidiary Transactions Report —2011
Page 7
Staff—PR-1 36 Attachment B Page 8 of 45
Avista Corp. updated its Cash management Guidelines and Procedures in April 2011, upon
entering into a new four-year line of credit in February 2011. Upon regulatory approval and in
accordance with the updated policy, investment/borrowing rates between Avista Corporation -and
Avista Capital will be:
a.Upon receiving appropriate approvals, excess Avista Capital cash may be invested with
(loaned to) Avista Corp. at a rate equal to Avista Corp.'s avoided short-term borrowing
cost currently estimated at the one-month LIBOR plus 130 basis points (this is the short-
term borrowing rate related to Avista Corp.'s credit facility). The rate will be reset
monthly with the LIBOR rate in effect on the second business day of each month.
At times Avista Corp may have no outstanding borrowings under the credit facility. If
there are no outstanding borrowings under the credit facility, excess cash should be
utilized to pay down borrowings on other short-term borrowing instruments (if any) and
the borrowing rate should be adjusted to the avoided short-term borrowing rate applicable
to the borrowings that were re-paid.
At times, Avista Corp may have no outstanding cash borrowings on the credit facility or
other short-term borrowing facilities. If there are no cash borrowings under any facility,
excess cash should be invested at the subsidiary until the funds can be utilized.
b.Avista Capital may borrow from Avista Corp., subject to board-approved limits, at a rate
equal to at least the Prime rate plus 30 basis points. This rate will be reset at such time as
the Agent bank on the Avista Corp. credit agreement changes the Prime rate or the
margin is changed- per the credit facility pricing grid. If an Alternate Base Rate (as
defined in the credit facility) is in effect, the borrowing rate would be adjusted
accordingly.
On January 3, 2012, Avista Corp entered into a note agreement with Ecova. The note
agreement is structured so that Avista Corporation would pay the same rate as would have been
incurred under the credit facility (i.e. Avista Corporation's avoided short-term borrowing rate).
The avoided short-term borrowing rate is currently 87.5 bps plus LIBOR. Avista Corporation
may borrow up to $50 million in principal under the note agreement. Additionally, Avista
Corporation will be required to retain liquidity under its credit facility to repay the outstanding
principal balance in whole at any time. The Commission approved this transaction in Docket
No. UG-111770 and on November 10, 2011. The note payable amount as of April 27, 2012 was
$35,000,000.
Affiliated Interest and Subsidiary Transactions Report - 2011
Page 8
Staff-PR-136 Attachment B Page 9 of 45
(e) Description of Parent Guaranteed Debt:
Avista Corporation does not guarantee debt of its subsidiaries. However, there are payment
guarantees as noted below in Section III. Miscellaneous Agreements, page 9.
(1) Description of Activities of Subsidiaries:
See Section 1.3 at pages 2 through 3.
(g) List of all common officers and directors:
See Section 1.2 at page 1.
III. MISCELLANEOUS AGREEMENTS AND TRANSACTIONS
1. Conveyance Agreement
The Company has a "Conveyance Agreement" between Avista Corp. and Avista Energy that
was entered into on October 5, 1998 and amended on October 30, 2002. Under this agreement,
Avista conveyed for a term through October 31, 2009 its ownership interest in the Jackson
Prairie Expansion Capacity and related withdrawal and injection capacity to Avista Energy. As
consideration, Avista Energy paid Avista's share of capital costs associated with the construction
of the Jackson Prairie Expansion Capacity and pays Avista' s share of operating, maintenance and
general and administrative expenses associated with the Jackson Prairie Expansion Capacity. In
April 2007, in conjunction with the previously discussed sale of Avista Energy, Inc., the term of
the Conveyance Agreement was extended to April 30, 2011. A confidential copy of the
"Agreement to Extend Agreement to Convey Ownership - Interest in Jackson Prairie Storage
Project Expansion" was provided to the WUTC in the 2006 Subsidiary Transaction Report.
In addition, the Company filed with the WUTC on March 2, 2010 the "Confirmation
Agreement" between Avista Corp. and Avista Energy related to the reconveyance of the JP
storage capacity (and deliverability) to the utility on May 1, 2011. For additional information on
the reconveyance of the Jackson Prairie Storage to Avista Corporation, see Docket No. UG-
100370 (Affiliated Interest Agreement).
Affiliated Interest and Subsidiary Transactions Report - 2011
Page 9
Staff—PR-1 36 Attachment B Page 10 of 45
2. Green Volts, Inc. Investment and Property Lease and Conditional Use Agreement
In May 2007, Avista Development loaned $200,000 to GreenVolts, Inc. under a convertible
promissory note and executed a Property Lease and Conditional Use Agreement, by and between
Avista and GreenVolts. The Agreement allows GreenVolts access to Avista's Clean Energy Test
Site (CETS) on the grounds of its Rathdrum Combustion Turbine property in north Idaho.
GreenVolts, a San Francisco based solar photovoltaic energy firm, will test new solar technology
that is expected to deliver electricity at a cost that is potentially competitive with peak natural gas
alternatives.
In November 2007, Avista Development invested $500,000 in Series A Preferred Stock in
GreenVolts and converted the $200,000 promissory note to Series A Preferred Stock. This
investment represents approximately 3% ownership in GreenVolts. Based on this, GreenVolts is
not an affiliated interest of Avista, however, for informational purposes, a copy of the Property
Lease and Conditional Use Agreement was provided in the 2007 Subsidiary Transaction Report.
Affiliated Interest and Subsidiary Transactions Report —2011
Page 10
Staff—PR-1 36 Attachment B Page 11 of 45
ATTACHMENT 1
Staff-PR-136 Attachment B Page 12 of 45
Avista Corporation and Affiliates
Decentber 2011
• Denotes Energy Affiliates
(1)No Employees, passive income
(2)Ceased active development of additional projects
(3)These Company assets were sold in June 2007
(4)Ecos IQ, Inc. merged with Ecova, Inc. effective 12/31/2011
Page 2of2
Staff—PR-1 36 Attachment B Page 13 of 45
ATTACHMENT 2
Staff—PR-1 36 Attachment B Page 14 of 45
J7vIISTA
Corp.
Corporate Secretary Department
Current as of August 1, 2011
Annual-Meeting Held in May of Each Year
Directors:
Erik J. Anderson
Kristianne Blake
Donald C. Burke
Rick R. Holley
John F. Kelly
Officers:
Scott L. Morris
Mark T. Thies
Marian M. Durkin
Karen S. Feltes
Dennis P. Vermillion
Christy M. Burmeister-Smith
James M. Kensok
Don F. Kopczynski
David J. Meyer
Kelly 0. Norwood
Richard L. Storro
Jason R. Thackston
Roger D. Woodworth
Diane C. Thoren
Don M. Falkner
Susan Y. Fleming
Rebecca (Becky) A. Klein
Scott L. Morris
Michael L. Noel
Marc F. Racicot
Heidi B. Stanley
R. John Taylor
Chairman of the Board, President & Chief Executive Officer
Senior Vice President & Chief Financial Officer
Senior Vice President, General Counsel & Chief Compliance Officer
Senior Vice President, Human Resources & Corporate Secretary
Senior Vice President & Environmental Compliance Officer and
President, Avista Utilities
Vice President, Controller & Principal Accounting Officer
Vice President & Chief Information Officer
Vice President, Customer Solutions
Vice President & Chief Counsel for Regulatory & Governmental Affairs
Vice President, State & Federal Regulations
Vice President, Energy Resources
Vice President, Energy Delivery
Vice President & Chief Strategy Officer
Treasurer
Assistant Treasurer
Assistant Corporate Secretary
Corporate Governance/
Nominating Committee Executive Committee Audit Committee
Kristianne Blake Kristiaime Blake Donald C. Burke
Marc F. Racicot John F. Kelly Michael L. Noel (financial expert)
R. John Taylor R. John Taylor Heidi B. Stanley
John F. Kelly - Chair Scott L. Morris - Chair Kristianne Blake - Chair
Compensation & Organization Finance Committee Enerv. Environmental, &
Committee Donald C. Burke Operations Committee
John F. Kelly Rick R. Holley Erik J. Anderson
Rebecca A. Klein Heidi B. Stanley Rick R. Holley
Michael L. Noel Erik J. Anderson - Chair Marc F. Racicot
R. John Taylor - Chair Rebecca A. Klein - Chair
All Committees are comprised of independent Board members as defined under the rules of the NYSE, with
the exception of the Executive Committee (not required to be independent).
The Company was formed as The Washington Water Power Company in 1889 and changed its name to
Avista Corp. on January 1, 1999,
Staff—PR-1 36 Attachment B Page 15 of 45
Current as of May 20, 2011
ADVANCED MANUFACTURING & DEVELOPMENT. INC.
Doing business as METALfx
(A Subsidiary of Bay Area Manufacturing, Inc.)
(A California Corporation)
200 North Lenore Ave.
Willits, CA 95490 [phone]
Directors:
Marian M. Durkin
Scott L. Morris
Mark T. Thies
Officers:
Scott L. Morris
Gordon B. Short
Christy M. Burmeister-Smith
Karen S. Feltes
Susan Y. Fleming
Jill Porterfield
Chairman of the Board
President & Chief Executive Officer
Vice President & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Corporate Secretary
Staff_PR_i 36 Attachment B Page 16 of 45
Current as of-tvlay 20, 2011
AVISTA CAPITAL, INC.
(A Subsidiary of Avista Corporation)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Marian M. Durkin
Scott L. Morris
Mark T. Thies
Officers:
Scott L. Morris
Mark T. Thies
Karen S. Feltes
Christy Burmeister-Smith
Diane C. Thoren
Susan Y. Fleming
Don M. Falkner
Chairman of the Board, President & CEO
Senior Vice President & Chief Financial Officer
Senior Vice President & Corporate Secretary
Vice President
Treasurer
Assistant Corporate Secretary
Assistant Treasurer
The Company was formed as Avista Corp. before changing its name to Avista Capital on August
17, 1998.
Staff—PR-1 36 Attachment B Page 17 of 45
Current as of May 20, 2011
AVISTA DEVELOPMENT, INC.
(A Subsidiary of Avista Capital, Inc.)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Marian M. Durkin
Scott L. Morris
Mark T. Thies
Officers:
Scott L. Morris
Mark T. Thies
Marian M. Durkin
Dennis P. Vermillion
Karen S. Feltes
Roger D. Woodworth
Diane C. Thoren
Susan Y. Fleming
Don M. Falkner
Chairman of the Board, President and CEO
Senior Vice President & Chief Financial Officer
Senior Vice President
Senior Vice President & Environmental Compliance Officer
Senior Vice President & Corporate Secretary
Vice President
Treasurer
Assistant Corporate Secretary
Assistant Treasurer
The Company was formed as WP Finance Co. before changing its name to Avista Development.
Pentzer Development, Inc. and Washington Irrigation & Development Company merged with and
into Avista Development in October 1998.
Staff—PR-1 36 Attachment B Page 18 of 45
Current as of May 20, 2011
AVISTA ENERGY. INC.
(A Subsidiary of Avista Capital, Inc.)
1411 E. Mission Ave.
Spokane WA 99202
Directors:
Marian M. Durkin
Scott L. Morris
Mark T. Thies
Officers:
Scott L. Morris
Mark T. Thies
Karen S. Feltes
Tracy Van Orden
Diane C. Thoren
Susan Y. Fleming
Don M. Falkner
Chairman of the Board, President & CEO
Senior Vice President & Chief Financial Officer
Senior Vice President & Corporate Secretary
Controller
Treasurer
Assistant Corporate Secretary
Assistant Treasurer
The Company was formed as WWP Resource Services, Inc., before becoming Avista Energy.
Staff _PR_i 36 Attachment B Page 19 of 45
Current as of March 31, 2009
AVISTA NORTHWEST RESOURCES. LLC
(An Affiliate of Avista Capital)
1411 E. Mission Ave.
Spokane, WA 99202
Member:
Avista Capital
Officers (Managers):
Scott L. Morris
Mark T. Thies
Christy Burmeister-Smith
Karen S. Feltes
Susan Y. Fleming
Diane C. Thoren
President & Chief Executive Officer
Senior Vice President & Chief Financial Officer
Vice President & Treasurer
Senior Vice President & Corporate Secretary
Assistant Corporate Secretary
Assistant Treasurer
Most of our LLC's do not have officers. This particular one was formed with officers as the
managers.
Staff—PR-1 36 Attachment B Page 20 of 45
Current as of March 31, 2009
AVISTA POWER, LLC
(An Affiliate of Avista Capital)
1411 E. Mission Ave.
Spokane, WA 99202
Member:
Avista Capital
Manager:
Dennis Vermillion
Staff—PR-1 36 Attachment B Page 21 of 45
Current as of May 20, 2011
AVISTA TURBINE POWER. INC.
(A Subsidiary of Avista Capital, Inc.)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Marian M. Durkin
Scott L. Morris
Mark T. Thies
Officers:
Scott L. Morris
Mark T. Thies
Karen S. Feltes
Diane C. Thoren
Susan Y. Fleming
Don M. Falkner
Chairman, President & Chief Executive Officer
Senior Vice President& Chief Financial Officer
Senior Vice President & Corporate Secretary
Treasurer
Assistant Corporate Secretary
Assistant Treasurer
Staff—PR-1 36 Attachment B Page 22 of 45
Current as of May 20, 2011
AVISTA VENTURES, INC.
(A Subsidiary of Avista Capital, Inc.)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Scott L. Morris
Mark T. Thies
Jason R. Thackston
Roger D. Woodworth
Officers:
Scott L. Morris
Mark T. Thies
Karen S. Feltes
Diane C. Thoren
Susan Y. Fleming
Don M. Falkner
Chairman of the Board, President & CEO
Senior Vice President & Chief Financial Officer
Senior Vice President & Corporate Secretary
Treasurer
Assistant Corporate Secretary
Assistant Treasurer
Staff—PR-1 36 Attachment B Page 23 of 45
Current as of May 20, 2011
BAY AREA MANUFACTURING, INC.
(A Subsidiary of Pentzer Corporation)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Marian M. Durkin
Scott L. Morris
Mark T. Thies
Officers:
Scott L. Morris Chairman, President & Chief Executive Officer
Mark T. Thies Senior Vice President & Chief Financial Officer
Karen S. Feltes Senior Vice President & Corporate Secretary
Diane C. Thoren Treasurer
Susan Y. Fleming Assistant Corporate Secretary
Don M. Falkner Assistant Treasurer
Staff—PR-1 36 Attachment B Page 24 of 45
Current as of March 31, 2009
COURTYARD OFFICE CENTER, LLC
(An Affiliate of Avista Capital, Inc.)
1411 E. Mission Ave.
Spokane, WA 99202
Member:
Avista Development, Inc.
Manager
Roger Woodworth
Staff—PR-1 36 Attachment B Page 25 of 45
Current as of January 3, 2012
ECOVA, INC. (formerly known as Advantage IQ)
(A Subsidiary of Avista Capital, Inc.)
1313 N. Atlantic St., 5th Floor
Spokane, WA 99201
Directors:
Erik J. Anderson
Kristiannel3lake
Jeff Heggedahi
John F. Kelly
Craig Levinsohn
Jeff Lieberman
Scott L. Morris
Officers:
Scott L. Morris
Jeff Heggedahi
Ed Schiect
Jon Thomsen
Gene Lynes
Donato Capobianco
Marian M. Durkin
Mark T. Thies
Karen S. Feltes
Julie Kearney
Jana Schmidt
Seth Nesbitt
Hossein Nikdel
Scott Simmons
John Robison
Ann Wilson
Susan Y. Fleming
Compensation and Oraanization
Committee
Scott Morris - Chair
John F. Kelly
Jeff Lieberman
Chairman of the Board
President & Chief Executive Officer
Executive Vice President
Executive Vice President
Executive Vice President & Chief Financial Officer
Sr. Vice President & General Counsel
Sr. Vice President
Sr. Vice President
Sr. Vice President & Corporate Secretary
Sr. Vice President
Senior Vice President - Sales, General Manager
Vice President & Chief Marketing Officer
Vice President & Chief Technology Officer
Vice President
Chief Investment Officer & Treasurer
Controller
Assistant Corporate Secretary
Audit and Finance Committee
Kristianne Blake - Chair
Erik Anderson
Craig Levinsohn
The Company was formed as Altus Energy Solutions, Inc. and then changed its name to WWP
Energy Solutions, Inc. before becoming Avista Advantage. The name was changed to Advantage
IQ on June 29, 2006. The name was changed to Ecova, Inc. on October 19, 2011. (Subsidiary Ecos
IQ, Inc. was merged with and into Ecova on December 31, 2011.)
Staff-PR-1 36 Attachment B Page 26 of 45
Current as of May 20, 2011
PENTZER CORPORATION
(A Subsidiary of Avista Capital, Inc.)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Scott L. Morris
Mark T. Thies
Jason Thackston
Officers:
Scott L. Morris
Mark T. Thies
Karen S. Feltes
Diane C. ThDren
Susan Y. Fleming
Don M. Falkner
Chairman, President & Chief Executive Officer
Senior Vice President& Chief Financial Officer
Senior Vice President & Corporate Secretary
Treasurer
Assistant Corporate Secretary
Assistant Treasurer
Staff-PR-136 Attachment B Page 27 of 45
Current as of May 20, 2011
PENTZER VENTURE HOLDINGS II
(A Subsidiary of Pentzer Corporation)
1411 E. Mission Ave.
Spokane, WA 99202
Directors:
Scott L. Morris
Mark T. Thies
Jason R. Thackston
Officers:
Scott L. Morris
Mark T. Thies
Karen S. Feltes
Diane C. Thoren
Susan Y. Fleming
Don M. Falkner
Chairman, President & Chief Executive Officer
Senior Vice President & Chief Financial Officer
Senior. Vice President & Corporate Secretary
Treasurer
Assistant Corporate Secretary
Assistant Treasurer
Staff-PR-136 Attachment B Page 28 of 45
Current as of December 21, 2011
SPOKANE ENERGY, LLC
(An Affiliate of Avista Corp.)
1411 E. Mission Ave.
Spokane, WA 99202
Member:
Avista Corp.
Managers:
Dennis Vermillion (Avista)
Malyn Maiquist (Bella Vista Resources)
Staff—PR-136 Attachment B Page 29 of 45
Current as of December 31, 2010
STEAM PLANT BREW PUB, LLC
Doing Business as Steam Plant Grill
(An Affiliate of Steam Plant Square, LLC)
1411 B. Mission Ave.
Spokane, WA 99202
Members:
Avista Development, Inc.
Wells & Co.
Manager
Roger Woodworth
Staff—PR-1 36 Attachment B Page 30 of 45
Current as of December 31, 2010
STEAM PLANT SQUARE, LLC
(An Affiliate of Avista Capital, Inc.)
1411 E. Mission Ave.
Spokane, WA 99202
Members:
Avista Development, Inc.
Wells & Co.
Manager
Roger Woodworth
Staff—PR-1 36 Attachment B Page 31 of 45
ATTACHMENT 3
REDACTED
Staff_PR_i 36 Attachment B Page 32 of 45
Aviate Subsidiaries Balance Sheets
as of
December 31, 2011
A VISTA PEI%ITZER AVISFA A VISTA
REDACTED
TURBINE A VISTA NORTHWEST A VISTA
I UI
Page 33 of 45 Staff_PR_136 Attachment B
IrICI I I p01 VY OUUI IUU
Avista Subsidiaries Income Statements
Year to Date
201112
REDACTED
Staff_PR_i 36 Attachment B Page 34 of
BALANCE SHEETS AS OF DECEMBER 31, 2011 AND 2010
2011 2010
REDACTED
Page 2
CONFIDENTIAL per WAC 480-07-160 Page 3 of 6
Staff-PR-136 Attachment B Page 35 of 45
STATEMENTS OF INCOME AND RETAINED EARNINGS
FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010
2011 2010
REDACTED
Page 3
CONFIDENTIAL per WAC 480-07-160 Page 4 of 6
Staff_PR_i 36 Attachment B Page 36 of 45
ecova
CONSOLIDATED BALANCE SHEETS
AS OF DECEMBER 31, 2011 AND 2010
2011 2010
REDACTED
CONFIDENTIAL per WAG 480-07-160 Page 5 of 6
StaffPR_1 36 Attachment B Page 37 of 46
ecova TM
CONSOLIDATED STATEMENTS OF INCOME
FOR THE MONTHS, QUARTERS AND YEARS ENDED DECEMBER 31, 2011 AND 2010
Months ended Quarters ended Years ended
-
REDACTED
CONFIDENTIAL per WAC 480-07-160 Page 6 of B
StaffPR_1 36 Attachment B Page 38 of 45
ATTACHMENT 4
Staffj'_1 36 Attachment B Page 39 of 45
C,)
8 RESULTS OF OPERATIONS Report ID:
ELECTRIC RATE OF RETURN E-ROR-12A AVISTA UTILITIES
!
For Twelve Months Ended December 31, 2011
Average of Monthly Averages Basis
W Ref/Basis Account Description System Washington Idaho
E-OPS Electric Net Operating income
Coistrip 3 AFUDC Reallocation Mj
Adjusted Net Operating Income
E-APL Electric Net Rate Base
RATE OF RETURN

127,014,106 76,023,070 503991,036

0 (190,572) 190,572
- 127,014,106 75,832,498 51,181,608

1,132,778,922 1,123,910,329 608,868,593

7.330% 6.747% 8.406%
-o 0)
0 a
Page 1 of I Print Date-Time: 02-08-2012 2:44 PM
0)
0)
-U
° RESULTS OF OPERATIONS Report ID: AVISTA UTILITIES
ELECTRIC ALLOCATION PERCENTAGES E-ALL-12A
For Twelve Months Ended December 31, 2011
Average of Monthly Averages Basis
Basis Ref Description System Washington Idaho
W
I Input ProductionfTransmissiott Ratio 12-31-2011 100.000% 65.240% 34.760%
Input Number of Customers 12-31-2011 358,302 235,192 123,110
2 Percent 100.0000/0 65.641% 34.3590/a
E-OPS Direct Distribution Operating Expense 22,800,910 15,596,742 7,204,168
3 Percent 100.000% 68.404% 31.596%
Input Surisdictional 4-Factor Ratio 12-31-2011
Direct 0 & M Accts 500- 598 23,354,099 15,611,998 7,742,101
Direct 0 & M Accts 901 - 935 31,755,308 22,688,342 9,066,966
Total 55,109,407 38,300,340 16,809,067
Percentage 100.000% 69.499% 30.501%
Direct Labor Accts 500-598 9,528,184 6,357,387 3,170,797
Direct. Labor Aects 901 -935 5,139,180 31872,295 1,266,885
Total 14,667,364 10,229,682 4,437,682
Percentage 100.000% 69.743% 30.255%
Number of Customers 360,451 236,623 123,828
Percentage 100.000% 65646% 34.354%
Net Direct Plant 818,616,195 5171581,147 301,035,048
Percentage 100.0009/9 63.226% 36.774%
Total Percentages 400.0006/o 268.116% 131.884%
4 Percent 100.0000/4 67.0294/o 32.971%
Pagel of 5
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Print Date-Time 02-08-2012 2:44 PM
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RESULTS OF OPERATIONS Report 1D
E-ALL-12A ELECTRIC ALLOCATION PERCENTAGES
For Twelve Months Ended December 31, 2013
Average of Monthly Averages Basis
Basis Ref Description System Washington Idaho
Input Etec/Qas North/Oregon 4-Factor 03-01-2011 Total Electric Gas North Oregon Gs
Direct 0 8r M Accts 500-894 57,557,639 50,620,290 3,943,320 2,994,119
Direct 0 & M Aects 901 - 935 57,769,575 39,717,113 14,983,974 3,068,488
Direct 0 & M Ards 901 - 905 Utility 9 Only 1,276,412 787,265 489,147 0
Adjustments 0 0 0 0
Total 116,603,626 91,124,578 19,416,441 6,062,607
Percentage 100.000% 78.149% 16.652% 5.199%
Direct Labor Accts 500 - 894 51,313,884 40,856,300 7,149,723 3,307,861
Direct Labor Accts 901 - 935 5,118,749 3,938,893 229,885 949,971
Direct Labor Aects 901 - 905 Utility 9 Only 5,235,309 31229,034 2,006275 0
Total 61,667,942 48,024,227 9,385,883 4,257,32
Percentage 100.000% 77.876% 15.220% 6.904%
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AVISTA UTILITIES
Number of Customers at
Percentage
Net Direct Plant
Percentage
Total Percentages
7 Average (CD AA)

678,123 358,982 223,040 96,101

100.000% 52.937% 32.891% 14,172%
2,417,505,829 1,947,783,110 317,785,902 151,936,917
100.000% 80.570% 13.145% 6.285%
400.000% 289.532% 77.908% 32.560%
100.0000/0 12.383% 19.477% 8.140%
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RESULTS OF OPERATIONS Report ID:
E-ALL-IZA ELECTRIC ALLOCATION PERCENTAGES
For Twelve Months Ended December 31,2011
Average of Monthly Averages Basis
Basis Ref Description System Washington Idaho
Input Gas North/Oregon 4-Factor 01-01-2011 Total Electric Gas North Oregon Gas
Direct 0 & M Accts 500- 894 6,937,439 0 3,943,320 2,994,t 19
Direct 0 & M Aects 901 - 935 18,052,462 0 14,983,974 3.068,488
Direct O&MAccts9Ol -905 Utility 9 Only 489,147 0 489,147 0
Total 25,479,048 0 19,416,441 6,062,607
Percentage 100000% 0.0000/0 76.206% 23794%
Direct Labor Accts 500- 894 10,457,584 0 7,149,723 3,307,861
Direct Labor Mets 901 -935 1,179,856 0 229,885 949,971
Direct Labor Accts 901 -905 Utility 9 Only 2,006,275 0 2,006,275 0
Total 1364 715 0 9,385,883 4,257,832
Percentage 100.600% 0.0000/0 68.793% 31.207%
Number of Customers at 319,141 0 223,040 96,101
Percentage 100.000% 0.000% - 69.888% 30.1129/a
Net Direct Plant 464,005,775 0 312,801,546 151,204,229
Percentage 100.000% 0.000% 67.413% 32.587%
Total Percentages 400.000% 0000% 282.299% 117.701%
8 Average (GD AA) 100.000% 0.000% 70.5759A 29,425%
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Page 3 of 5 Print Date-Time 02-08-2012 2:44 PM
RESUL.TS OF OPERATIONS Report ID:
E-ALL-12A ELECTRIC ALLOCATION PERCENTAGES
For Twelve Months EndeDecember 31, 2011
Average of Monthly Averages Basis
Basis Ref Description System Washington Idaho
Input Elec/Gas North 4-Factor 01-01-2011 Total - Electric Gas North Oregon(3as
Direct 0 & M Accts 500-894 54,563,520 50,620,200 3,943,320 0
Direct 0 & M Accts 901 - 935 54,701,087 39,717,113 14,983,914 0
Adjustments 0 0 0 0
Total 109,264,601 90,337,313 18,927,294 0
Percentage 100.000% 82.678% 17.322% 0.000%
Direct Labor Accts 500 -894 48,006,023 40,856,300 7,149,723 0
Direct Labor Accts 901 - 935 4,168,778 3,938,893 229,885 0
TotaL 52,174,801 44,795,193 7,379,608 0
Percentage 100.000% 85.856% 14.144% 0.0009/0
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Number of Customers at
Percentage
Net Direct Plant
Percentage
Total Percentages
9 Average (Cl) AN/ID/WA)
E-PLT Net Electric Distribution Plant
10 Percent
5822022 358,982 223,040 0
100.000% 61.678% 38.3220/9 0.0001ya
2,248,388,907 1,935,587,361 312,801546 0
100.000% 86.088% 13.912% 0.000%
400.000% 316.300% 83.700% 0.0001ye
100.0000/0 79.075% 20.925% 0.0009A

772,833,248 486,980,889 285,852,359

100.000% 61012% 36,988%
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Book Depreciation
11 Percent
78,825,15051,155,500 27,669,650
100.000% 64.897% 35.103%
Page 4of5 Print Date-Time 02-08-2012 2:44 PM
RESULTS OF OPERATIONS Report ID:
E-ALL-1ZA ELECTRIC ALLOCATION PERCENTAGES
For Twelve Months Ended December 31, 2011
Average of Monthty Averages Basis
Basis Ref Description System Washington Idaho
Net Electric Plant (before DFIT) 1,997,747,317 1,288,302,999 709,444,318
12 Percent 100.000% 64.488% 35.5129/9
E-PLT Net Electric General Plant 140,310,344 93,030,464 47,279,880
13 Percent 100.000% 66.303% 33.697%
Net Allocated Schedule M's -101,487 58 -65,570,654 -35,917,004
14 Percent 100.000% 64.09% 35.391%
99 Input Not Allocated 0.000% 0.000% 0.0000/0
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