20201204Decision Memo.pdf

DECISION MEMORANDUM 1

DECISION MEMORANDUM

TO: COMMISSIONER KJELLANDER
COMMISSIONER RAPER
COMMISSIONER ANDERSON
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL

FROM: JOHN R. HAMMOND JR.
DEPUTY ATTORNEY GENERAL

DATE: DECEMBER 4, 2020.

SUBJECT: AVISTA CORPORATION’S APPLICATION FOR AN ACCOUNTING
ORDER FOR APPROVAL TO CHANGE ITS ACCOUNTING FOR
FEDERAL INCOME TAX EXPENSE FOR CERTAIN PLANT BASIS
ADJUSTMENTS AND DEFERRAL OF ASSOCIATED CHANGE IN TAX
EXPENSE; CASE NOS. AVU-E-20-12 and AVU-G-20-07

On October 30, 2020, Avista Corporation (“Company”) applied to: (1) change its
accounting for federal income tax expense from a normalization method to a flow-through method
for certain plant basis adjustments, and (2) defer associated change in tax expense. Application at
1.
STAFF RECOMMENDATION
Staff recommends the Commission issue a Notice of Application and Notice of
Modified Procedure that sets a 21-day comment deadline for interested persons and a 7-day reply
deadline for the Company.
COMMISSION DECISION
Does the Commission wish to issue a Notice of Application and Notice of Modified
Procedure that sets a 21-day comment deadline for interested persons and a 7-day reply deadline
for the Company?

______________________________
John R. Hammond Jr.
Deputy Attorney General

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