20170829Attachment 2-5A - AVA Depr Study (Excludes Transportation).pdf

AVISTA CORPORATION
SPOKANE, WASHINGTON

DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS

RELATED TO ELECTRIC, GAS AND COMMON PLANT

AT DECEMBER 31, 2010

Page 1 of 616SC_PR_2-5 Attachment A
AVISTA CORPORATION
Spokane, Washington
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC, GAS AND COMMON PLANT
AS OF DECEMBER 31, 2010
GANNETT FLEMING, INC. - VALUATION AND RATE DIVISION
Harrisburg, Pennsylvania
Page 2 of 616SC_PR_2-5 Attachment A

Gannett Fleming, Inc.
Valuation and Rate Division
P.O. Box 67100 • Harrisburg, PA 17106-7100 | 207 Senate Avenue • Camp Hill, PA 17011-2316
t: 717.763.7211 • f: 717.763.4590
www.gannettfleming.com

March 23, 2012

Avista Corporation
1411 Mission Avenue
Spokane, WA 99220-3727

Attention Ms. Christy Burmeister-Smith
Vice President and Controller

Ladies and Gentlemen:

Pursuant to your request, we have conducted a depreciation study related to the
electric, gas and common plant of Avista Corporation. The study results include annual
depreciation rates as of December 31, 2010. The attached report presents a
description of the methods used in the estimation of depreciation, summaries of annual
and accrued depreciation, the statistical support for the life and net salvage estimates
and the detailed tabulations of annual and accrued depreciation.

Respectfully submitted,

GANNETT FLEMING, INC.

JOHN J. SPANOS
Vice President
Valuation and Rate Division

JJS/krm

053991

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