20170920Avista to Idaho Forest Group 1.doc

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 09/18/2017
CASE NO: AVU-E-17-01 / AVU-G-17-01 WITNESS: K. Schuh/T.Knox
REQUESTER: Idaho Forest Group RESPONDER: Kord Parnell
TYPE: Production Request DEPARTMENT: Accounting
REQUEST NO.: IFG-001 - Revised TELEPHONE: [phone]

REQUEST:

Please provide a summary of all entries made to Distribution Plant Account No 360-Land & Land Rights as of December 31, 2016. Please indicate which entries relate to distribution structures and improvements; station equipment; poles, towers, & fixtures; overhead conductors & devices; underground conduit; or underground conductors & devices.

RESPONSE:

Per discussion with Idaho Forest Group, the Company has revised this production request. Please see IFG_PR_001 Attachment A. The Company was unable to separate overhead and underground lines, however, the Company has summarized the plant balances by substation and distribution lines. The balances included in Attachment A represent the 2016 ending balance in the land and land rights account. The remaining $175k for account 360 included in the Company’s cost of service study was an allocation of the 2017 capital additions adjustment distribution function plant.