HomeMy WebLinkAbout20150728AVU to Staff 15.docAVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 07/20/2015
CASE NO.: AVU-E-15-05/AVU-G-15-01 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Ryan Finesilver
TYPE: Production Request DEPARTMENT: State & Federal Regulation
REQUEST NO.: Staff - 015 TELEPHONE: (509) 495-4873
REQUEST:
Please provide a list of “out-of-period adjustments” and “extraordinary items” for the years 2012 through 2015 to date.
RESPONSE:
The Company believes there are no extraordinary items for years 2012 through 2015 year to date, which includes the test period of twelve months ended December 31, 2014. Each month, as the Results of Operations reports are prepared, the Company reviews unusual fluctuations in revenues and expenses. All prior period costs are removed at that time. In addition, the Company prepares a monthly summary of Unusual Journal Entries. When preparing the current rate case, the Company reviewed these summaries. Based upon our review of the unusual journal reports for the test period, there were no material extraordinary items.
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