20201103Decision Memo.pdf

DECISION MEMORANDUM
TO COMMISSIONER KIELLANDER
COMMISSIONER RAPER
COMMISSIONER ANDERSON
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM:DAYN HARDIE
DEPUTY ATTORNEY GENERAL
DATE: OCTOBER 30, 2020
ST]BJECT:IN THE MATTER OF AVISTA'S APPLICATION FOR AN ACCOUNTING
ORDER APPROVING DEPRECIATION AND AMORTIZATION RATES
FOR INVESTMENT IN SOFTWARE; CASE NO. AVU-E,-20-09(AVU-G'20'
06
On October 9, 2020, Avista Corporation dba Avista Utilities ("Avista") applied to the
Commission seeking an accounting order authorizing it to use an amortization period for its
capitalized software license costs and capitalized software implementation costs that aligns with
the life of the underlying contract for Information Technology services. The Company requested
its Application be processed by Modified Procedure.
STAFF RECOMMENDATION
Staff recommends the Commission issue a Notice of Application and Notice of Modified
Procedure establishing a twenty-one (2 1) day public comment period and a seven (7) day Company
reply deadline.
COMMISSION DECISION
Does the Commission wish to issue a Notice of Application and Notice of Modified
Procedure establishing a twenty-one (21) day public comment period and a seven (7) day Company
reply deadline?
Dayn
Deputy Attorney General
DECISION MEMORANDUM 1
I:UTgaIELECTRIC\AVUE2009-AVUG2006Memos\AVUE2009-AVUG2006-dec-dh.docx