20110215Compliance Filing.pdf

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Corp.
ell
Secretar
lic Utilities Commission
83720
, il 83720-0074
Re: Annual Compliance. Filing of Asset Retirement Obligation (SFAS 143)
Case Nos. A VU-E-05-09 & 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 file annually, and as par of
any rate case filing, all journal entries made under the requirements of SF AS 143.
Enclosed, please find three copies of the 2010 SFAS 143 anual compliance filing.
Please direct any questions regarding this filing to Liz Andrews at [phone].
Sincerely,?' -l....
Kelly Norwood
Vice President, State and Federal Regulation
Enclosure
LA
(~Avista Utilties
FAS 143 Accounting -Asset Retiremel1i,~IiL9t'~s ßM to: \ 3
Year Ended December 31,2010 lUi, t._ " ..
December 31. 2009 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilities
,A'VU-£-os-ò9
FERC
Account Dr.Cr.
101000 1,418,345
108000 577,138
182376 3,130,246
230000 3,971,453
Recorded Journal Entries
Calendar Year 2010 Accretion. Depreciation and Removal Costs Entries
1 Regulatory Assets
ARO Liabilities
To record accretion expense, net of removal costs, on AROs.
2 Regulatory Assets
Accumulated Depreciation
To record depreciation on the ARO assets.
Calendar Year 2010 Other Changes
3 ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
To record 2010 impact due to HVAC remodeL.
182376
230000
(235,710)
(235,710)
182376
108000
25,993
25,993
101000
108000
182376
230000
19,248
12,086
144,504
151,666
December 31. 2010 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
101000 1,437,593108000 615,216
182376 3,065,032230000 3,887,409
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