20051220notice_of_application_order_no_29937.pdf

Office of the Secretary
Service Date
December 21 2005
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF A VISTA CORPORATION FOR AN
ACCOUNTING ORDER REGARDING
TREATMENT OF CERTAIN ASSET
RETIREMENT OBLIGATIONS RESULTING
FROM IMPLEMENTATION OF SF AS 143
CASE NO. A VU-OS-
A VU-OS-
NOTICE OF APPLICATION
NOTICE OF MODIFIED
PROCEDURE
ORDER NO. 29937
YOU ARE HEREBY NOTIFIED that on November 30, 2005, Avista Corporation
A vista" or "Company ) filed an Application with the Idaho Public Utilities Commission
Commission ) seeking an accounting order authorizing the Company to treat certain asset
retirement obligations ("AROs ) for the current and future fiscal years in accordance with
Statement of Financial Accounting Standards (SFAS) 143. Pursuant to Idaho Code 9 61-524, the
Commission is empowered to establish a system of accounts to be kept by public utilities subject
to its jurisdiction.
YOU ARE FURTHER NOTIFIED that Avista is required to implement SF AS 143 in
order to comply with generally accepted accounting principles. Due to the lack of an active
market for settling AROs, A vista intends to use the expected present value method to determine
its ARO liabilities and offsetting assets. The accounting changes proposed by A vista are
supported by a series of exhibits identifying the proposed journal entries the Company believes
are needed to comply with SFAS 143. The Company states that the proposed accounting
treatment will have no impact for ratemaking purposes. The Company further states that nothing
in the Application is intended to request any approval regarding future ratemaking treatment.
The accounting changes proposed in the Application are supported by a series of exhibits
identifying the accounting entries the Company believes are needed for compliance with SF
143.
YOU ARE FURTHER NOTIFIED that the Commission has determined that the
public interest may not require a formal hearing in this matter and will proceed under Modified
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 29937
Procedure pursuant to Rules 201 through 204 of the Commission s Rules of Procedure, IDAP A
31.01.01.201 through .204.
YOU ARE FURTHER NOTIFIED that any person desiring to state a position on this
Application may file a written comment in support or opposition with the Commission within
twenty-one (21) days from the date of this Notice. The comment must contain a statement of
reasons supporting the comment. Persons desiring a hearing must specifically request a hearing
in their written comments. Written comments concerning this Application shall be mailed to the
Commission and the Applicant at the addresses reflected below:
Commission Secretary
Idaho Public Utilities Commission
PO Box 83720
Boise, ID 83720-0074
Kelly O. Norwood
Vice President State and Federal Regulation
A vista Corporation
1411 E. Mission Ave.
Spokane, W A 99220
Street Address for Express Mail:
472 W. Washington Street
Boise, ID 83702-5983
These comments should contain the case caption and case numbers shown on the first page of
this document. Persons desiring to submit comments via e-mail may do so by accessing the
~~ommission s home page located at www.puc.idaho.gov.Click the "Comments and Questions
icon, and complete the comment form, using the case numbers as they appear on the front of this
document.
YOU ARE FURTHER NOTIFIED that if no written comments or protests are
received within the time limit set, the Commission will consider this matter on its merits and
enter its Order without a formal hearing. If written comments are received within the time limit
set, the Commission will consider them and, in its discretion, may set the same for formal
hearing.
YOU ARE FURTHER NOTIFIED that the Application together with supporting
workpapers, testimonies and exhibits, have been filed with the Commission and are available for
public inspection during regular business hours at the Commission offices. The Application and
testimonies are also available on the Commission s Web site at www.puc.idaho.gov under the
File Room" icon.
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 29937
YOU ARE FURTHER NOTIFIED that all proceedings in this case will be held
pursuant to the Commission s jurisdiction under Title 61 of the Idaho Code and specifically,
Idaho Code 9 61-524. The Commission may enter any final Order consistent with its authority
under Title 61.
YOU ARE FURTHER NOTIFIED that all proceedings in this matter will be
conducted pursuant to the Commission s Rules of Procedure, IDAPA 31.01.01.000 et seq.
YOU ARE FURTHER NOTIFIED that persons desiring to intervene in this case for
the purpose of presenting evidence or cross-examining witnesses must file a Petition to Intervene
with the Commission pursuant to Rule 72 and 73 of the Commission s Rules of Procedure,
IDAPA 31.01.01.000 et seq. Persons desiring to present their views without parties' rights of
participation and cross-examination are not required to intervene and may present their
comments without prior notification to the Commission or to other parties.
YOU ARE FURTHER NOTIFIED that the Commission has jurisdiction over this
matter pursuant to Title 61 of the Idaho Code.
ORDER
IT IS HEREBY ORDERED that the Application of Avista Corporation for an
accounting order for the treatment of certain asset retirement obligations resulting from
implementation of SFAS 143 , Case Nos. A VU-05-9 and A VU-05-, be processed by
Modified Procedure IDAPA 31.01.01.201-204. Persons interested in submitting written
comments in this matter must do so no later than 21 days from the service date of this Order.
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 29937
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this ;20
day of December 2005.
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MARSHA H. SMITH, COMMISSIONER
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Co mission Secretary
O:A VU-05-03 _A VU-05-03 _
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDUREORDER NO. 29937