20100121Compliance Filing.pdf

Avist Corp.
1411 East Mission PO 80)(312
Spokane. Washington 99203727
Telephone 5005
Toll Free 80727-9170 R E (~ t: ~ \/ -~~~~'V'STA.
.
Corp.Z010JAN21 AN 8: 15
ell
Secretar
ic Utilities Commission
83720
, il 83720-0074
Re: Annual Compliance Filng of Asset Retirement Obligation (SFAS 143)
Case Nos. A VU-E-05-f) & A VU-G-05-03
Dear Ms. Jewell:
In Order No. 29962, the Commission directed the Company to record regulatory assets or
liabilities associated with the implementation of Statement of Financial Accounting Standards
(SFAS) 143. As a result of the Order, the Company is required to fie anually, and as par of
any rate case filing, all joural entres made under the requirements of SF AS 143.
Enclosed, please find three copies of the 2008 SF AS 143 anual compliance filing.
Please direct any questions regarding this filing to Liz Andrews at [phone].
Sincerely,
?' J.. i.
Kelly Norwood
Vice President, State and Federal Regulation
Enclosure
LA
REeF.
Avista Utilties
FAS 143 Accounting - Asset Retirement Obligatitm J~N 2 \ AM 6t \ 5
Year Ended December 31,2009
December 31. 2008 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
FERC
Account Dr.Cr.
101000 1,418,345108000 545,297
182376 3,335,279230000 4,208,327
Recorded Journal Entries
Calendar Year 2009 Accretion. Depreciation and Removal Costs Entries
1 Regulatory Assets
ARO Liabilties
To record accretion expense, net of removal costs, on AROs.
2 Regulatory Assets
Accumulated Depreciation
To record depreciation on the ARO assets.
Calendar Year 2009 Other Changes
3 AROAssets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
182376
230000
(236,874)
(236,874)
182376
108000
31,841
31,841
101000
108000
182376
230000
December 31. 2009 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
101000 1,418,345108000 577,138
182376 3,130,246230000 3,971,453
ID _ARO _ Compliance.xls Page 1 of 1