2001 Annual Report.pdf

THIS FILING IS (CHECK ONE BOX FOR EACH ITEM)
Item 1:An Initial (Original)OR Resubmission No.___Form Approved
Submission OMB No.1902-0021
(Expires 3/31/2005)
Item 2:An Original Signed Form OR Conformed Copy
FERC Form No.1:
ANNUAL REPORT OF MAJOR ELECTRIC
UTILITIES,LICENSEES AND OTHERS
-This report is mandatory under the Federal Power Act,Sections 3,4(a),304 and 309,
and 18 CFR 141.1.Failureto report may result in criminal fines,civil penalties and other
sanctions as provided by law.The Federal Energy Regulatory Commission does not
consider this report to be of a confidential nature.
Exact Legal Name of Respondent (Company)Year of Report
Avista Corp.Dec.31,2001
FERC FORM No.1 (REV.12-98)
INSTRUCTIONS FOR FILING THE
FERC FORM NO.1
GENERAL INFORMATION
I.Purpose
This form is a regulatory support requirement (18 CFR 141.1).It is designed to collect financial and
operational information from major electric utilities,Licensees and others subject to the jurisdiction of the
Federal Energy Regulatory Commission.This report is also secondarily considered to be a nonconfidential public use
form supporting a statistical publication (Financial Statistics of Selected Electric Utilities),published by the
Energy Information Administration.
II.Who Must Submit
Each major electric utility,licensee,or other,as classified in the Commission's Uniform System of Accounts
Prescribed for Public _Utilities and Licensees Subject to the Provisions of The Federal Power Act (18 CFR 101),must
submit this form.
Note:Major means having,in each of the three previous calendar years,sales or transmission service that
exceeds
one of the following:
(1)one million megawatt hours of total annual sales,
(2)100 megawatt hours of annual sales for resale,
(3)500 megawatt hours of annual power exchanges delivered,or
(4)500 megawatt hours of annual wheeling for others (deliveries plus Losses).
III.What and Where to Submit
(a)Submit this form electronically through the Form 1 Submission Software and an original and six (6)
conformed paper copies,properly filed in and attested,to:
Office of the Secretary
Federal Energy Regulatory Commission
888 First Street,NE.
Room 1A
Washington,DC 20426
Retain one copy of this report for your files.
Include with the original and each conformed paper copy of this form the subscription statement required by 18
C.F.R.385.2011(c)(5).Paragraph (c)(5)of 18 C.F.R.385.2011 requires each respondent submitting data
electronically to file a subscription stating that the paper copies contain the some information as the electronic
filing,that the signer knows the contents of the paper copies and electronic filing,and that the contents as
stated in the copies and electronic filing are true to the best knowledge and belief of the signer.
(b)Submit,immediately upon publication,four (4)copies of the Latest annual report to stockholders and any
annual financial or statistical report regularly prepared and distributed to bondholders,security analysts,or
industry associations.(Do not include monthly and quarterly reports.Indicate by checking the appropriate box on
Page 4,List of Schedules,if the reports to stockholders will be submitted or if no annual report to stockholders
is prepared.)Mail these reports to:
Fe
aAccountaynRegulatory
Commission
888 First Street,NE.
Washington,DC 20426
(c)For the CPA certification,submit with the original submission,or within 30 days after the filing date for
this form,a Letter or report (not applicable to respondents classified as Class C or Class D prior to January 1,
1984):
(i)Attesting to the conformity,in all material aspects,of the below listed (schedules and)pages with
the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief
Accountant's published accounting releases),and
I (ii)Signed by independent certified public accountants or an independent Licensed public accountant
certified or Licensed by a regulatory authority of a State or other political subdivision of the U.S.(See 18 CFR
41.10-41.12 for specific qualifications.)
FERC FORM NO.1 (REV.12-99)Page i
GENERAL INFORMATION (continued)
III.What and Where to Submit (Continued)
(c)Continued
Reference
Schedules Pages
Comparative Balance Sheet 110-113
Statement of Income 114-117
Statement of Retained Earnings 118-119
Statement of Cash Flows 120-121
Notes to Financial Statements 122-123
When accompanying this form,insert the Letter or report immediately following the cover sheet.When submitting
after the filing date for this form,send the letter or report to the office of the Secretary at the address
indicated at III (a).
Use the following format for the Letter or report unless unusual circumstances or conditions,explained in
the Letter or report,demand that it be varied .Insert parenthetical phrases only when exceptions are reported.
In connection with our regular examination of the financial statements of for the year ended on
which we have reported separately under date of .We have also reviewed schedules
of FERC Form No.1 for the year filed with the Federal Energy Regulatory
Commission,for conformity in all material respects with the requirements of the Federal Energy Regulatory
Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.Our review
for this purpose included such tests of the accounting records and such other auditing procedures as we considered
necessary in the circumstances.
Based on our review,in our opinion the accompanying schedules identified in the preceding paragraph (except as
noted below)conform in all material respects with the accounting requirements of the Federal Energy Regulatory
Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.
State in the letter or report,which,if any,of the pages above do not conform to the Commission's
requirements.Describe the discrepancies that exist.
(d)Federal,State and Local Governments and other authorized users may obtain additional blank copies to meet
their requirements free of charge from:
Public Reference and Files Maintenance Branch
Federal Energy Regulatory Commission
888 First Street,NE.Room 2A ES-1
Washington,DC 20426
[phone]
IV.When to Submit
Submit this report form on or before April 30th of the year following the year covered by this report.
V.Where to Send Comments on Public Reporting Burden
The public reporting burden for this collection of information is estimated to average 1,217 hours per
response,including the time for reviewing instructions,searching existing data sources,gathering and maintaining
the data needed,and completing and reviewing the collection of information.Send comments regarding this burden
estimate or any aspect of this collection of information,including suggestions for reducing this burden,to the
Federal Energy Regulatory Commission,888 First Street N.E.,Washington,DC 20426 (Attention:Mr.Michael Miller,
CI-1);and to the Office of Information and Regulatory Affairs,Office of Management and Budget,Washington,DC
20503 (Attention:Desk Officer for the Federal Energy Regulatory Commission).No person shall be subjec:To ao
penalty if this collection of information does not display a valid control number.(44 U.S.C.3512(a)).
FERC FORM NO.1 (REV.12-99)Page ii
GENERAL INSTRUCTIONS
I.Prepare this report in conformity with the Uniform System of Accounts (18 CFR 101)EU.S.of A.).Interpre
all accounting words and phrases in accordance with the U.S.of A.
II.Enter in whole numbers (dollars or MWH)only,except where otherwise noted.(Enter cents for averages and
figures per unit where cents are important.The truncating of cents is allowed except on the four basic financia,
statements where rounding is required.)The amounts shown on all supporting pages must agree with the amounts
entered on the statements that they support.When applying thresholds to determine significance for reporting
purposes,use for balance sheet accounts the balances at the end of the current reporting year,and use for
statement of income accounts the current year's emounts.
III.Complete each question fully and accurately,even if it has been answered in a previous annual report.Enter
the word "None"where it truly and completely states the fact.
IV.For any page(s)that is not applicable to the respondent,omit the page(s)and enter "NA,""NONE,"or "Not
Applicable"in coluan (d)on the List of Schedules,pages 2,3,and 4.
V.Enter the month,day,and year for all dates.Use customary abbreviations.The "Date of Report"included in
I
the header of each page is to be completed only for resubmissions (see VII.below).The date of the resubmission
must be reported in the header for all form pages,whether or not they are changed from the previous filing.
VI.Generally,except for certain schedules,all numbers,whether they are expected to be debits or credits,must
be reported as positive.Numbers having a sign that is different from the expected sign must be reporced by
enclosing the numbers in parentheses.
VII.For any resubmissions,submit the electronic filing using the Form 1 Submission Software and an original and
I six (6)conformed paper copies of the entire form,as well as the appropriate number of copies of the subscription
statement indicated at instruction III (a).Resubmissions must be numbered sequentially on the cover page of the
paper copies of the form.In addition,the cover page of each paper copy must indicate that the filing is a
resubmission.Send the resubmissions to the address indicated at instruction III (a).
VIII.Do not make references to reports of previous years or to other reports in lieu of required entries,except
as specifically authorized.
IX.Wherever (schedule)pages refer to figures from a previous year,the figures reported must be based upon
those shown by the annual report of the previous year,or an appropriate explanation given as to why the different
figures were used.
I.Commission Authorization (Comm.Auth.)--The authorization of the Federal Energy Regulatory Commission,or any
other Commission.Name the commission whose authorization was obtained and give date of the authorization.
II.Respondent --The person,corporation,licensee,agency,authority,or other Legal entity or instrumentality in
whose behalf the report is made.
I
I
FERC FORM NO.1 (REV.12-99)Page lii
EXCERPTS FROM THE LJJV
Federal Power Act,16 U.S.C.791a-825r)
"Sec.3.The words defined in this section shall have the following meanings for purposes of this Act,to wit:
...(3)"Corporation"means any corporation,joint-stock company,partnership,association,business trust,
organized group of persons,whether incorporated or not,or a receiver or receivers,trustee or trustees of any of
the foregoing.It shalt not include 'municipalities,as hereinafter defined;
(4)"Person"means an individual or a corporation;
(5)"Licensee"means any person,State,or municipality Licensed under the provisions of section 4 of this Act,
and any assignee or successor in interest thereof;
(7)"Municipality"means a city,county,irrigation district,drainage district,or other political subdivision
or agency of a State competent under the Laws thereof to carry an the business of developing,transmitting,
unitizing,or distributing power;..."
(11)"Project"means a complete unit of improvement or development,consisting of a power house,all water
conduits,all doms and appurtenant works and structures (including navigation structures)which are a parc oE said
unit,and all storage,diverting,or forebay reservoirs directly connected therewith,the primary line or Lines
transmitting power therefrom to the point of junction with the distribution system or with the interconnected
primary transmission system,all miscellaneous structures used and useful in connection with said unit or any part
thereof,and all water rights,rights-of-way,ditches,dams,reservoirs,Lands,or interest in Lands the use and
occupancy of which are necessary or appropriate in the maintenance and operation of such unit;
"Sec.4.The Commission is hereby authorized and empowered:
(a)To make investigations and to collect and record data concerning the utilization of the water 'resources of
any region to be developed,the water-power industry and its relation to other industries and to interstate or
foreign commerce,and concerning the location,capacity,development costs,and relation to markets of power sites;
..to the extent the Commission may deem necessary or useful for the purposes of this Act."
"Sec.304.(a)Every Licensee and every public utility shall file with the Commission such annual and other
periodic or special reports as the Commission may be rules and regulations or other prescribe as necessary or
appropriate to assist the Commission in the proper administration of this Act.The Commission my prescribe the
manner and form in which such reports shalt be made,and require from such persons specific answers to all
questions upon which the Commission may need information.The Commission may require that such reports shall
include,mmong other things,full information as to assets and Liabilities,capitalization,net investment,and
reduction thereof,gross receipts,interest due and paid,depreciation,and other reserves,cost of project and
other facilities,cost of maintenance and operation of the project and other facilities,cost of renewals and
replacement of the project works and other facilities,depreciation,generation,transmission,distribunor
delivery,use,and sale of electric energy.The Commission may require any such person to make adequate provision
for currently determining such costs and other facts.Such reports shall be made under oath unless the Coreissão:
otherwise specifies."
"Sec.309.The Commission shall have power to perform any and all acts,and to prescribe,issue,make,and rescind
such orders,rules and regulations as it may find necessary or appropriate to carry out the provisions of this Act.
Enong other things,such rules and regulations may define accounting,technical,and trade terms used in this Act;
and may prescribe the form or forms of all statements,declarations,applications,and reports to be filed with the
Commission,the information which they shall contain,and the time within which they shall be filed..."
General Penalties
"Sec.315.(a)Any licensee or public utility which willfully fails,within the time prescribed by the Commission,
to comply with any order of the Commission,to file any report required under this Act or any rule or regulation of
the Commission thereunder,to submit any information of document required by the Commission in the course of an
investigation conducted under this Act ...shall forfeit to the United States an amount not exceeding $1,000 to be
fixed by the Commission after notice and opportunity for hearing..."
FERC FORM NO.1 (ED.12-91)Page iv
FERC FORM NO.1:
ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES,LICENSEES AND OTHER
IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year of Report
Avista CorP·Dec.31,2001
03 Previous Name and Date of Change (if name changed during year)
Avista Corp.//
04 Address of Principal Office at End of Year (Street,City,State,Zip Code)
1411 E.Mission Avenue,Spokane,WA,99202
05 Name of Contact Person 06 Title of Contact Person
J.E.Eliassen Sr VP &CFO
07 Address of Contact Person (Street,City,State,Zip Code)
1411 E.Mission Avenue,Spokane,WA ,99202
08 Telephone of Contact Person,lncluding 09 This Report Is 10 Date of Report
Area Code (1)An Original (2)O A Resubmission (Mo,Da,Yr)
[phone] 04/30/2002
ATTESTATION
The undersigned officer certifies that he/she has examined the accompanying report:that to the best of his/her knowledge,information.and belief.
all statements of fact contained in the accompanying report are true and the accompanying report is a correct statement of the business and
affairs of the above named respondent in respect to each and every matter set forth therein during the period from and including January 1 to
and including December 31 of the year of the report.
01 Name 03 Signatur 04 Date Signed
(Mo,Da,Yr)
J.E.Eliassen
02 Title 04/30/2002
Senior Vice President and CFO
Title 18,U.S.C.1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any
false,fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM No.1 (ED.12-91)Page 1
Name of Respondent This R ort Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)2001
Avista Corp Dec.31,(2)A Resubmission 04/30/2002
LIST OF SCHEDULES (Electric Utility)
Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for
certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA".
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
1 General Information 101
2 Control Over Respondent 102 None
3 Corporations Controlled by Respondent 103
4 Officers 104
5 Directors 105
6 Security Holders and Voting Powers 106-107
7 Important Changes During the Year 108-109
8 Comparative Balance Sheet 110-113
9 Statement of Income for the Year 114-117
10 Statement of Retained Eamings for the Year 118-119
11 Statement of Cash Flows 120-121
12 Notes to Financial Statements 122-123
13 Summary of Utility Plant &Accumulated Provisions for Dep,Amort &Dep 200-201
14 Nuclear Fuel Materials 202-203 None
15 Electric Plant in Service 204-207
16 Electric Plant Leased to Others 213 None
17 Electric Plant Held for Future Use 214
18 Construction Work in Progress-Electric 216
19 Construction Overheads-Electric 217
20 General Description of Construction Overhead Procedure 218
21 Accumulated Provision for Depreciation of Electric Utility Plant 219
22 Nonutility Property 221
23 Investment of Subsidiary Companies 224-225
24 Materials and Supplies 227
25 Allowances 228-229 None
26 Extraordinary Property Losses 230 None
27 Unrecovered Plant and Regulatory Study Costs 230 None
28 Other Regulatory Assets 232
29 Miscellaneous Deferred Debits 233
30 Accumulated Deferred Income Taxes 234
31 Capital Stock 250-251
32 Cap Stk Sub,Cap Stk Liab for Con,Prem Cap Stk &Inst Recd Cap Stk 252 None
33 Other Paid-in Capital 253 None
34 Discount on Capital Stock 254 None
35 Capital Stock Expense 254
36 Long-Term Debit 256-257
FERC FORM NO.1 (ED.12-96)Page 2
Name of Respondent This Re ort is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)2001AvistaCorpDec.31,(2)A Resubmission 04/30/2002
Ll3T OF SCHEDULES (Electric Utility)(continued)
Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for
certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA".
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
37 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261
38 Taxes Accrued,Prepaid and Charged During the Year 262-263
39 Accumulated Deferred Investment Tax Credits 266-267
40 Other Deferred Credits 269
41 Accumulated Deferred Income Taxes-Accelerated Amortization Property 272-273 None
42 Accumulated Deferred income Taxes-Other Property 274-275
43 Accumulated Deferred Income Taxes-Other 276-277
44 Other Regulatory Liabilities 278
45 Electric Operating Revenues 300-301
46 Sales of Electricity by Rate Schedules 304
47 Sales for Resale 310-311
48 Electric Operation and Maintenance Expenses 320-323
49 Number of Electric Department Employees 323
50 Purchased Power 326-327
51 Transmission of Electricity for Others 328-330
52 Transmission of Electricity by Others 332
53 Miscellaneous General Expenses-Electric 335
54 Depreciation and Amortization of Electric Plant 336-337
55 Particulars Concerning Certain Income Deduction and Int Charges Aconts 340
56 Regulatory Commission Expenses 350-351
57 Research,Development and Demonstration Activities 352-353 None
58 Distribution of Salaries and Wages 354-355
59 Common Utility Plant and Expenses 356
60 Electric Energy Account 401
61 Monthly Peaks and Output 401
62 Steam Electric Generating Plant Statistics (Large Plants)402-403
63 Hydroelectric Generating Plant Statistics (Large Plants)406-407
64 Pumped Storage Generating Plant Statistics (Large Plants)408-409 None
65 Generating Plant Statistics (Small Plants)410-411 None
66 Transmission Line Statistics 422-423
FERC FORM NO.1 (ED.12-96)Page 3
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002
LI3T OF SCHEDULES (Electric Utility)(continued)
Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for
certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA".
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
67 Transmission Lines Added During Year 424-425 None
68 Substations 426-427
69 Electric Distribution Meters and Line Transformers 429
70 Environmental Protection Facilities 430
71 Environmental Protection Expenses 431
72 Footnote Data 450
Stockholders'Reports Check appropriate box:
Four copies will be submitted
O No annual report to stockholders is prepared
FERC FORM NO.1 (ED.12-96)Page 4
l iNameofRespondentThisReportIs:Date of Report Year of Report I
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2002 DOC.31,2001
GENERAL INFORMATION
1.Provide name and title of officer having custody of the general corporate books of account and address of
office where the general corporate books are kept,and address of office where any other corporate books of account
are kept,if different from that where the general corporate books are kept.
J.E.Eliassen,Senior Vice President and Chief Financial Officer
1411 E.Nission Avenue
spokane,WA 99202
2.Provide the name of the State under the laws of which respondent is incorporated,and date of incorporation.
If incorporated under a special law,give reference to such law.If not incorporated,state that fact and give the type
of organization and the date organized.
State of Washington,Incorporated March 15,1889
3.If at any time during the year the property of respondent was held by a receiver or trustee,give (a)name of
receiver or trustee,(b)date such receiver or trustee took possession,(c)the authority by which the receivershipor
trusteeship was created,and (d)date when possession by receiver or trustee ceased.
Not Applicable
4.State the classes or utility and other services furnished by respondent during the year in each State in which
the respondent operated.
Electric service in the states of Washington,Idaho and Montana
Natural gas service in the states of Washington,Idaho,Oregon,and California
5.Have you engaged as the principal accountant to audit your financial statements an accountant who is not
the principal accountant for your previous year's certified financial statements?
(1)Yes...Enter the date when such independent accountant was initially engaged:
(2)No
FERC FORM No.1 (ED.12-87)PAGE 101
Name of Respondent This R ort Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)2001
Avista Corp.Dec.31,
(2)A Resubmission 04/30/2002
CORPORATIONS CONTROLLED BY R ISPONDENT
1.Report below the names of all corporations,business trusts,and similar organizations,controlled directly or indirectly by respondent
at any time during the year.If control ceased prior to end of year,give particulars (details)in a footnote.
2.If control was by other means than a direct holding of voting rights,state in a footnote the manner in which control was held,naming
any intermediaries involved.
3.If control was held jointly with one or more other interests,state the fact in a footnote and name the other interests.
Definitions
1.See the Uniform System of Accounts for a definition of control.
2.Direct control is that which is exercised without interposition of an intermediary.
3.Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4.Joint control is that in which neither interest can effectively control or direct action without the consent of the other,as where the
voting control is equally divided between two holders,or each party holds a veto power over the other.Joint control may exist by
mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of
control in the Uniform System of Accounts,regardless of the relative voting rights of each party.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owned Ref.
(a)(b)(c)(d)
1 Avista Capital Parent company to all of the
2 ,Company's subsidiaries.100
I
3
I
4 Avista Advantage,Inc.Provides various energy 100
5 services,such as Internet-
6 based specialty billing and
7 information services.
8
9 Avista Communications,Inc.An Integrated Communications 100
10 Provider (ICP)providing
11 local telecommunications
12 solutions and designs,builds
13 and manages metropolitan
14 area fiber optic networks.
15
16 Avista Development,Inc.Nonoperating company which 100
17 maintains a small investment
18 portfolio of real estate and
19 other investments.
20
21 Avista Energy,Inc.Wholesale power trading and 100
22 marketing.
23
24 Avista Laboratories,Inc.Develops proton exchange 100
25 membrane (PEM)fuel cell
26 technology and fuel cell
27 components.
FERC FORM NO.1 (ED.12-96)Page 103
Name of Respondent This Re rt Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001AvistaCorpDec.31,(2)A Resubmission 04/30/2002
CORPORATIONS CONTROLLED BY R iŠPONDENT
1.Report below the names of all corporations,business trusts,and similar organizations,controlled directly or indirectly by respondent
at any time during the year.If control ceased prior to end of year,give particulars (details)in a footnote.
2.If control was by other means than a direct holding of voting rights,state in a footnote the manner in which control was held,naminganyintermediariesinvolved.
3.If control was held jointly with one or more other interests,state the fact in a footnote and name the other interests.
Definitions
1.See the Uniform System of Accounts for a definition of control.
2.Direct control is that which is exercised without interposition of an intermediary.
3.Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4.Joint control is that in which neither interest can effectively control or direct action without the consent of the other,as where thevotingcontrolisequallydividedbetweentwoholders,or each party holds a veto power over the other.Joint control may exist bymutualagreementorunderstandingbetweentwoormorepartieswhotogetherhavecontrolwithinthemeaningofthedefinitionof
control in the Uniform System of Accounts,regardless of the relative voting rights of each party.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owned Ref.(a)(b)(c)(d)
1
2 Avista Power,LLC.Develops/owns electric 100
3 generation assets.
4
5 Avista Services,Inc.Offers products/services to 100
6 utility customers.
7
8 Avista Turbine Power,Inc.Develops electric generation 100
9 assets.
10
11 Avista Rathdrum,LLC Develops electric generation 100
12 assets.
13
14 Avista Ventures,Inc.Invests in emerging business 100
15 opportunities.
16
17 Pentzer Corporation Within Avista Capital;100
18 parent company of Advanced
19 Manufacturing and
20 Development.
21
22 Advanced Manufacturing and Development,Inc.Manufacturer of electronic 93
23 and mechanical equipment
24 for the computer and
25 instrumentation industries
26 and fabricates video arcade
27 games.
FERC FORM NO.1 (ED.12-96)Page 103.1
Name of Respondent This Re ort Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)2001AvistaCorp.Dec.31,
(2)A Resubmission 04/30/2002
CORPORATIONS CONTROLLED BY RESPONDENT
1.Report below the names of all corporations,business trusts,and similar organizations,controlled directly or indirectly by respondent
at any time during the year.If control ceased prior to end of year,give particulars (details)in a footnote.
2.If control was by other means than a direct holding of voting rights,state in a footnote the manner in which control was held,naming
any intermediaries involved.
3.If control was held jointly with one or more other interests,state the fact in a footnote and name the other interests.
Definitions
1.See the Uniform System of Accounts for a definition of control.
2.Direct control is that which is exercised without interposition of an intermediary.
3.Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4.Joint control is that in which neither interest can effectively control or direct action without the consent of the other,as where the
voting control is equally divided between two holders,or each party holds a veto power over the other.Joint control may exist by
mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of
control in the Uniform System of Accounts,regardless of the relative voting rights of each party.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owned Ref.
(a)(b):(c)(d)
2 WWP Receivables Corporation Acquires and sells accounts 100
3 receivable of Avista Corp.
4
5 INDIRECT CONTROL:
6 Rathdrum Power,LLC Develops electric generation 49
7 assets.
8
9 Coyote Springs 2,LLC Develops electric generation 50
10 assets.
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
FERC FORM NO.1 (ED.12-96)Page 103.2
Name of Respondent This Report Is:Date of Report Year of Report
I (1)An Original (Mo,Da,Yr)2001AvistaCorp(2)A Resubmission 04/30/2002 Dec.31,
OFFICERS
1.Report below the name,title and salary for each executive officer whose salary is $50,000 or more.An "executive officer"of a
respondent includes its president,secretary,treasurer,and vice president in charge of a principal business unit,division or function
(such as sales,administration or finance),and any other person who performs similar policy making functions.
2.If a change was made during the year in the incumbent of any position,show name and total remuneration of the previous
incumbent,and the date the change in incumbency was made.
Line Ïitle Nameof Òtficer SalaryforYearNo(a)(b)(c)
1 Chairman of the Board,President,and
2 Chief Executive Officer G.G.Ely 472,558
3
4 Senior Vice President and Chief Financial Officer J.E.Eliassen 231,330
5
6 Senior Vice President and General Counsel D.J.Meyer 230,307
7
8 Vice President -External Relations (Retired 10/2001)R.D.Fukai 164,556
9
10 Vice President and Treasurer R.R.Peterson 141,904
11
12 Vice Presidentand Corporate Secretary T.L.Syms 126,923
13
14 Vice President R.D.Woodworth 142,515
15
16 Vice President and Controller C.M.Burmeister -Smith 151,729
17
18 Vice President D.A.Brukardt 157,377
19
20 Vice President K.O.Norwood 136,086
21
22 Vice President S.L.Morris 174,734
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
FERC FORM NO.1 (ED.12-96)Page 104
Name of Respondent This R ort Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)2001
Avista Corp.Dec.31,
(2)A Resubmission 04/30/2002
DIRECTORS
1.Report below the information called for concerning each director of the respondent who held office at any time during the year.Include in column (a),abbreviated
titles of the directors who are officers of the respondent.
2.Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk.
Line Name (and Ïitle)of birector Principal Business Address
No-(a)(b)
1 Larry A.Stanley (Retired 5/01)1501 E.Trent Avenue,Spokane WA 99202
2 Chairman of the Board
3
4 David A.Clack***325 E.Sprague Avenue,Spokane WA 99202
5
6 Eugene W.Meyer 3 Plumbridge Lane,Hilton Head Island,SC 29928
7
8 R.John Taylor***111 Main Street,Lewiston ID 83501
9
10 Sarah M.R.(Sally)Jewell 6750 S.228th Street,Kent WA 98032
11
12 John F.Kelly 19300 Pacific Highway South,Seattle WA 98188
13
14 Bobby Schmidt 5 Trails End,Hilton Head Island,SC 29926
15
16 Daniel J.Zaloudek 8405 S.Canton,Tulsa OK 74137
17
18 Jessie J.Knight,Jr.Emerald Plaza,402 W.Broadway,Suite 1000,San Diego,CA
19 92101
20
21 Erik J.Anderson 801 Second Ave 13th Floor,Seattle WA 98104
22
23 Kristianne Blake***P.O.Box 28338,Spokane WA 99228
24
25 Gary G.Ely**1411 E.Mission Ave,Spokane,WA 99202
26 (Chairman,President,&CEO)
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO.1 (ED.12-95)Page 105
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2002 Dec.31,2001
SECURITY HOLDERSAND VOTING PCWERS
1.Give the names and addresses of the 10 security holders of the respondent who,at the date of the latest closing of the stock book or compilation of
list of stockholders of the respondent,prior to the end of the year had the highest voting powers in the respondent,and state the number of votes which
each would have had the right to cast on that date if a meeting were then in order.If any such holder held in trust,give in a footnote the known
particulars of the trust(whether voting trust,etc.)duration of trust,and principal holders of beneficiary interests in the trust.If the stock book was not
closed or a list of stockholders was not compiled within one year prior to the end of the year,or if since the previous compilation of a List of stockholders,
some other class of security has become vested with voting rights,then show such 10 security holders as of the close of the year.Arrange the names
of the security holders in the order of voting power,commencing with the highest.Show in column (a)the titles of officers and directors included in such
list of 10 security holders.
2.If any security other than stock carries voting rights,explain in a footnote the circumstances whereby such security became vested with voting rights
give other important particulars (details)concerning voting rights of such security.State whether voting right are actual or contingent;if contingent,
describe the contingency.
3.If any class or issue of security has any special privileges in the election of directors,trustees or managers,or in the determination of corporate
action by any method explain briefly in a footnote.
4.Furnish particulars (details)concerning any options warrants,or rights outstanding at the end of the year others to purchase securities of the
respondent or any securities or other assets owned by the respondent,including prices,expiration dates,and other material information relating to
exercise of the options,warrants,or right the amount of such securities or assets so entitled to purchased by any officer,director,associated company,
or of the ten largest security holders.This instruction is inapplicableto convertible securities or to any securities substantially all of which are outstanding
in the hands of the public where the options,warrants,or rights were issued prorata basis.
1.Give the date of the latest closing of the stock 2.State the total number of votes cast at the 3.Give the date andbookpriortoendofyear,and state the purpose latest general meeting prior to end of year place of such meeting
of such closing:for election of directors of the respondent and May 10,2001November23,2001 to pay the December 14,2001 number of such votes cast by proxy .Spokane,WashingtondividendTotal:41,281,081
By Proxy:41,273,058
I VOTING SECURITIESLineName(Title)and Address of Security
No.Number of Votes as of (date):11/23/2001HolderTotalCommon Preferred j Other
Votes Stock Stock
(a)(b)(c)(d)(e)
4 TOTAL votes of all voting securities 47,386,883 47,386,883
5 TOTAL number of security holders 20,170 20,170
6 TOTAL votes of security holders listed below 368,454 368,454
7
8 DBH Properties LP -Coeur d'Alene,ID 77,646 77,646
9 Otis Kline TR U/A -Tempe,AZ 70,000 70,000
10 Harold J.White TR U/A -Spokane,WA 46,891 46,891
11 Margaret Ann Brosnan TR U/A -Independen 31,000 31,000
12 Alfred C.Glassell Jr.-Houston,TX 30,028 30,028
13 Gladys L.Rikerd -Spokane,WA 25,347 25,347
14 Paul Friedrich Eisen TR U/A -San Franci
15 Kay Kobayashi -Los Angeles,CA 22,092 22,092
16 Darlene L.Braune &Edmund W.Braune JT
17 -Spokane,WA 21,835 21,835
18 Ernest C.Gosnay Jr.&Marie K.Gosnay T 20,011 20,011
FERC FORM NO.1 (ED.12-96)Page 106
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)g An Original 04/30/2002 Dec.31,2001
(2)A Resubmission
IM 'ORTANT CHANGES DURING THE YEAR
Give particulars (details)concerning the matters indicated below.Make the statements explicit and precise,and number them in
accordance with the inquiries.Each inquiry should be answered.Enter "none,""not applicable,"or "NA"where applicable.If
information which answers an inquiry is given elsewhere in the report,make a reference to the schedule in which it appears,
1.Changes in and important additions to franchise rights:Describe the actual consideration given therefore and state from whom the
franchise rights were acquired.If acquired without the payment of consideration,state that fact.
2.Acquisition of ownership in other companies by reorganization,merger,or consolidation with other companies:Give names of
companies involved,particulars concerning the transactions,name of the Commission authorizing the transaction,and reference to
Commission authorization.
3.Purchase or sale of an operating unit or system:Give a brief description of the property,and of the transactions relating thereto,
and reference to Commission authorization,if any was required.Give date journal entries called for by the Uniform System of Accounts
were submitted to the Commission.
4.Important leaseholds (other than leaseholds for natural gas lands)that have been acquired or given,assigned or surrendered:Give
effective dates,lengths of terms,names of parties,rents,and other condition.State name of Commission authorizing lease and give
reference to such authorization.
5.Important extension or reduction of transmission or distribution system:State territory added or relinquished and date operations
began or ceased and give reference to Commission authorization,if any was required.State also the approximate number of
customers added or lost and approximate annual revenues of each class of service.Each natural gas company must also state major
new continuing sources of gas made available to it from purchases,development,purchase contract or otherwise,giving location and
approximate total gas volumes available,period of contracts,and other parties to any such arrangements,etc.
6.Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term
debt and commercial paper having a maturity of one year or less.Give reference to FERC or State Commission authorization,as
appropriate,and the amount of obligation or guarantee.
7.Changes in articles of incorporation or amendments to charter:Explain the nature and purpose of such changes or amendments.
8.State the estimated annual effect and nature of any important wage scale changes during the year.
9.State briefly the status of any materially important legal proceedings pending at the end of the year,and the results of any such
proceedings culminated during the year.
10.Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer,
director,security holder reported on Page 106,voting trustee,associated company or known associate of any of these persons was a
party or in which any such person had a material interest.
11.(Reserved.)
12.If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are
applicable in every respect and furnish the data required by Instructions 1 to 11 above,such notes may be included on this page.
PAGE 108 INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REQUIRED INFORMATION.
FERC FORM NO.1 (ED.12-96)Page 108
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
IMPORTANT CHANGES DURING THE YEAR (Continued)
1.None
2.None
3.None
4.None
5.None
6.Reference is made to Notes 6,13,14,15,16,17,18 and 20 of Notes to Financial Statements,Page 122 of this Report.
7.None
8.Average annual wage increases were 3.2%in 2001 for clerical,technical and exempt personnel.Bargaining unit employees
were granted a 2.5%increase.
9.Reference is made to Note 24 of Notes to Financial Statements,Page 122 of this Report.
10.None.
11.N/A
12.See Page 122 of this Report.
FERC FORM NO.1 (ED.12-96)Page 109
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2002 Dec.31,2001
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Ref.Balance at Balance atLineTitleofAccount
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
1 UTILITY PLANT TeT I"TF
2 Utility Plant (101-106,114)200-201 2,205,229,760 2,277,779,491
3 Construction Work in Progress (107)200-201 33,535,637 54,964,082
4 TOTAL Utility Plant (Enter Total of lines 2 and 3)2,238,765,397 2,332,743,573
5 (Less)Accum.Prov.for Depr.Amort.Depl.(108,111,115)200-201 720,453,521 767,101,656
6 Net Utility Plant (Enter Total of line 4 less 5)1,518,311,876 1,565,641,917
7 Nuclear Fuel (120.1-120.4,120.6)202-203 0 0
8 (Less)Accum.Prov.for Amort.of Nucl.Fuel Assemblies (120.5)202-203 0 0
9 Net Nuclear Fuel (Enter Total of line 7 less 8)0 0
10 Net Utility Plant (Enter Total of lines 6 and 9)1,518,311,876 1,565,641,917
11 Utility PlantAdjustments (116)122 0 0
12 Gas Stored Underground -Noncurrent (117)0 0
13 OTHER PROPERTY AND INVESTMENTS $.1$¾
14 Nonutility Property (121)221 2,765,832 3,741,058
15 (Less)Accum.Prov.for Depr.and Amort.(122)197,733 224,549
16 Investments in Associated Companies (123)0 0
17 Investment in Subsidiary Companies (123.1)224-225 361,836,801 350,746,583
18 (For Cost of Account 123.1,See Footnote Page 224,line 42)
19 Noncurrent Portion of Allowances 228-229 0 0
20 Other Investments (124)57,378,993 50,536,283
21 Special Funds (125-128)18,527,208 12,076,598
22 TOTAL Other Property and Investments (Total of lines 14-17,19-21)440,311,101 416,875,973
23 CURRENT AND ACCRUED ASSETS R$ÎtSA
24 Cash (131)-2,637,705 -513,763
25 Special Deposits (132-134)1,205,000 2,890,636
26 Working Fund (135)245,067 423,725
27 Temporary Cash Investments (136)17,714,449 7,648,782
28 Notes Receivable (141)0 0
29 Customer Accounts Receivable (142)203,722,326 49,675,973
30 Other Accounts Receivable (143)3,566,418 5,295,153
31 (Less)Accum.Prov.for Uncollectible Acct.-Credit (144)2,535,050 2,949,912
32 Notes Receivablefrom Associated Companies (145)113,588,336 182,111,918
33 Accounts Receivable from Assoc.Companies (146)930,301 -2,022,783
34 Fuel Stock (151)227 1,825,797 3,395,773
35 Fuel Stock Expenses Undistributed (152)227 0 0
36 Residuals (Elec)and Extracted Products (153)227 0 0
37 Plant Materials and Operating Supplies (154)227 9,336,104 9,015,274
38 Merchandise (155)227 0 0
39 Other Materials and Supplies (156)227 14,826 0
40 Nuclear Materials Held for Sale (157)202-203/227 0 0
41 Allowances (158.1 and 158.2)228-229 0 0
42 (Less)Noncurrent Portion of Allowances O O
43 Stores Expense Undistributed (163)227 677,156 578,289
44 Gas Stored Underground -Current (164.1)5,703,917 6,168,382
45 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)636,146 631,780
46 Prepayments (165)3,567,475 2,185,343
47 Advances for Gas (166-167)0 0
48 Interest and Dividends Receivable (171)168,806 250,267
49 Rents Receivable (172)736,224 737,960
50 Accrued Utility Revenues (173)O O
51 Miscellaneous Current and Accrued Assets (174)2,320,798 1,018,091
52 TOTAL Current and Accrued Assets (Enter Total of lines 24 thru 51)360,786,391 266,540,888
FERC FORM NO.1 (ED.12-94)Page 110
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)[¯]A Resubmission 04/30/2002 Dec.31,2001
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)Continued)
Ref.Balance at Balance at
Line Title of Account
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
53 DEFERRED DEBITS
54 Unamortized Debt Expenses (181)13,713,615 26,075,057
55 Extraordinary Property Losses (182.1)230 C 0
56 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0
57 Other Regulatory Assets (182.3)232 162,517,591 445,035,675
58 Prelim.Survey and Investigation Charges (Electric)(183)54,216 7,973,065
59 Prelim.Sur.and Invest.Charges (Gas)(183.1,183.2)0 0
60 Clearing Accounts (184)720,623 -2,081,155
61 Temporary Facilities (185)0 0
62 Miscellaneous Deferred Debits (186)233 64,351,530 109,424,216
63 Def.Losses from Disposition of Utility Pit.(187)O 0
64 Research,Devel.and Demonstration Expend.(188)352-353 0 0
65 Unamortized Loss on Reaguired Debt (189)14,160,163 15,147,127
66 Accumulated Deferred Income Taxes (190)234 58,647,476 27,044,942
67 Unrecovered Purchased Gas Costs (191)41,067,833 52,679,575
68 TOTAL Deferred Debits (Enter Total of lines 54 thru 67)355,233,048 681,298,502
69 TOTAL Assets and Other Debits (Enter Total of lines 10,11,12,22,52,68)2,674,642,416 2,930,357,280
FERC FORM NO.1 (ED.12-94)Page 111
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2002 Dec.31,2001
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHE R CREDITS)
Ref.Balance at 'Balance atLineTitleofAccount
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
1 PROPRIETARY CAPITAL Of¾KT1¾¾
2 Common Stock Issued (201)250-251 610,740,599 617,737,210
3 Preferred Stock Issued (204)250-251 35,000,000 35,000,000
4 Capital Stock Subscribed (202,205)252 0 0
5 Stock Liability for Conversion (203,206)252 0 0
6 Premium on Capital Stock (207)252 0 0
7 Other Paid-In Capital (208-211)253 0 0
8 Installments Received on Capital Stock (212)252 0 0
9 (Less)Discount on Capital Stock (213)254 0 0
10 (Less)Capital Stock Expense (214)254 11,696,211 11,924,026
11 Retained Earnings (215,215.1,216)118-119 -105,542,229 -106,447,403
12 Unappropriated Undistributed Subsidiary Eamings (216.1)118-119 238,484,148 226,474,938
13 (Less)Reaquired Capital Stock (217)250-251 0 0
14 TOTAL Proprietary Capital (Enter Total of lines 2 thru 13)766,986,307 760.840,719
15 LONG-TERM DEST $Ã RI
16 Bonds (221)256-257 306,300,000 401,300,000
17 (Less)Reaquired Bonds (222)256-257 0 0
18 Advances from Associated Companies (223)256-257 O O
19 Other Long-Term Debt (224)256-257 723,160,000 931,000,000
20 Unamortized Premium on Long-Term Debt (225)O O
21 (Less)Unamortized Discount on Long-Term Debt-Debit (226)112,511 2,546,888
22 TOTAL Long-Term Debt (Enter Total of lines 16 thru 21)1,029,347,489 1,329,753,112
23 OTHER NONCURRENT LIABILITIES
24 Obligations Under Capital Leases -Noncurrent (227)0 0
25 Accumulated Provision for Property Insurance (228.1)O 0
26 Accumulated Provision for Injuries and Damages (228.2)726,198 1,476,494
27 Accumulated Provision for Pensions and Benefits (228.3)15,974,659 18,184,215
28 Accumulated Miscellaneous Operating Provisions (228.4)O 0
29 Accumulated Provision for Rate Refunds (229)0 0
30 TOTAL OTHER Noncurrent Liabilities (Enter Total of lines 24 thru 29)16,700,857 19,660,709
31 CURRENT AND ACCRUED LIABILITIES
32 Notes Payable (231)0 0
33 Accounts Payable (232)194,750,476 52,930,348
34 Notes Payable to Associated Companies (233)0 0
35 Accounts Payable to Associated Companies (234)41,900,175 20,512,592
36 Customer Deposits (235)2,966,766 3,820,410
37 Taxes Accrued (236)262-263 -14,177,077 -20,229,945
38 Interest Accrued (237)16,584,666 18,583,369
39 Dividends Declared (238)-2 99,026
40 Matured Long-Term Debt (239)0 '0
41 Matured Interest (240)O O
42 Tax Collections Payable (241)618,174 374,374
43 Miscellaneous Current and Accrued Liabilities (242)32,705,930 515,408
44 Obligations Under Capital Leases-Current (243)0 0
45 TOTAL Current &Accrued Liabilities (Enter Total of lines 32 thru 44)275,349,108 76,605,582
FERC FORM NO.1 (ED.12-89)Page 112
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2002 Dec.31,2001
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)(Continued)
Ref.Balance at Balance at
Line Title of Account Page No.Beginning of Year End of Year
No.(a)(b)(c)(d)
46 DEFERRED CREDITS MEpff?¾¶í
47 Customer Advances for Construction (252)1,438,407 981,208
48 Accumulated Deferred Investment Tax Credits (255)266-267 768,192 718,884
49 Deferred Gains from Disposition of Utility Plant (256)0 0
50 Other Deferred Credits (253)269 65,943,409 230,560,198
51 Other Regulatory Liabilities (254)278 87,615,847 11,931,064
52 Unamortized Gain on Reaquired Debt (257)0 1,728,475
53 Accumulated Deferred Income Taxes (281-283)272-277 430,492,800 497,577,329
54 TOTAL Deferred Credits (Enter Total of lines 47 thru 53)586,258,655 743,497,158
55 0 0
56 0 0
57 0 0
58 0 0
59 0 0
60 0 0
61 0 0
62 0 0
63 0 0
64 0 0
65 0 0
66 0 0
67 0 0
68 TOTAL Liab and Other Credits (Enter Total of lines 14,22,30,45,54)2,674,642,416 2,930,357,280
FERC FORM NO.1 (ED.12-89)Page 113
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)gAnOriginal (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
STATEMENT OF INCOME FOR THE YEAR
1.Report amounts for accounts 412 and 413,Revenue and Expenses from Utility Plant Leased to Others,in another Utility column (i,
k,m,o)in a similar manner to a utility department.Spread the amount(s)over Lines 02 thru 24 as appropriate.Include these amounts
in columns (c)and (d)totals.
2.Report amounts in account 414,Other Utility Operating income,in the same manner as accounts 412 and 413 above.
3.Report data for lines 7,9,and 10 for Natural Gas companies using accounts 404.1,404.2,404.3,407.1 and 407.2.
4.Use pages 122-123 for important notes regarding the statement of income or any account thereof.
5.Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount
may need to be made to the utility's customers or which may result in a material refund to the utility with respect to power or gas
purchases.State for each year affected the gross revenues or costs to which the contingency relates and the tax effects together with
an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to
power and gas purchases.
6.Give concise explanations concerning significant amounts of any refunds made or received during the year
Line Account (Ref.)TOTAL
No.Page No.Current Year Previous Year
(a)(b)(c)(d)
1 UTILITY OPERATING INCOME
2 OpeeragERepvensuess(400)300-301
4 Operation Expenses (401)320-323 994,2 ,604 1,388,465,332
5 Maintenance Expenses (402)320-323 26,266,457 25,746,661
6 Depreciation Expense (403)336-337 58,204,870 54,285,384
7 Amort.&Depl.of Utility Plant (404-405)336-337 6,845,019 10,339,617
8 Amort.of Utility Plant Acq.Adj.(406)336-337 99,048 99,048
9 Amort.Property Losses,Unrecov Plant and Regulatory Study Costs (407)-4,095 -22,863
10 Amort.of Conversion Expenses (407)
11 Regulatory Debits (407.3)228,676
12 (Less)Regulatory Credits (407.4)23,255,978 17,747,983
13 Taxes Other Than income Taxes (408.1)262-263 53,294,525 47,758,678
14 Income Taxes -Federal (409.1)262-263 -92,830,192 -42,508,513
15 -Other (409.1)262-263 -5,747,504 -1,567,966
16 Provision for Deferred IncomeTaxes (410.1)234,272-277 108,321,574 43,310,225
17 (Less)Provision for Deferred Income Taxes-Cr.(411.1)234,272-277 5,441,839 4,572,425
18 Investment Tax Credit Adj.-Net (411.4)266 -49,308 -49,308
19 (Less)Gains from Disp.of Utility Plant (411.6)
20 Losses from Disp.of Utility Plant (411.7)
21 (Less)Gains from Disposition of Allowances (411.8)
22 Losses from Disposition of Allowances (411.9)
23 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 22)1,120,173,857 1,503,535,887
24 Net Util Oper Inc (Enter Tot line 2 less 23)Carry fwd to P117,Iine 25 110,673,342 8,564,883
FERC FORM NO.1 (ED.12-96)Page 114
Name of Respondent This Re ort Is:Date of Report Year of Reirt ¯
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
STATEMENT OF INCOME FOR THE YEAR (Continued)
resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases,and a
summary of the adjustments made to balance sheet,income,and expense accounts.
7.If any notes appearing in the report to stockholders are applicable to this Statement of Income,such notes may be included on
pages 122-123.
B.Enter on pages 122-123 a concise explanation of only those changes in accounting methods made during the year which had an
effect on net income,including the basis of allocations and apportionments from those used in the preceding year.Also give the
approximate dollar effect of such changes.
9.Explain in a footnote if the previous year's figures are different from that reported in prior reports.
10.If the columns are insufficient for reporting additional utility departments,supply the appropriate account titles,lines 2 to 23,and
report the information in the blank space on pages.122-123 or in a footnote.
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Line
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(e)(f)(g)(h)(i)(j)
922,204,500 1,287,254,639 308,642,699 224,846,131 2
747,476,434 1,214,379,954 246,766,170 174,085,378 4
22,619,436 22,091,373 3,647,021 3,655,288 5
44,592,733 41,395,721 13,612,137 12,889,663 6
6,036,769 9,472,754 808,250 866,863 7
99,048 99,048 8
-4,095 -22,863 9
10
228,676 11
23,255,978 17,747,983 12
34,313,701 36,009,470 18,980,824 11,749,208 13
-92,594,583 -36,694,557 -235,609 -5,813,956 14
-3,984,607 -647,869 -1,762,897 -920,097 15
101,367,176 27,495,895 6,954,398 15,814,330 16
5,137,185 4,244,958 304,654 327,467 17
-49,308 -49,308 18
19
20
21
22
831,528,849 1,291,585,985 288,645,008 211,949,902 23
90,675,651 -4,331,346 19,997,691 12,896,229 24
FERC FORM NO.1 (ED.12-96)Page 115
This Page Intentionally Left Blank
Name of Respondent This Reoort Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2002 Dec.31,2001
3TATEMENT OF INCOME FOR THE YEAR (ContinJed)
Line Account (Ref.)TOTAL
No-Page No.Current Year Previous Year
(a)(b)(c)(d)
25 Net Utility Operating Income (Carried forward from page 114)110,673,342 8,564,883
26 Other Income and Deductions
27 Other Income
28 Nonutilty Operating Income
29 Revenues From Merchandising,Jobbing and Contract Work (415)138,517 251,641
30 (Less)Costs and Exp.of Merchandising,Job.&Contract Work (416)127,752 169,793
31 Revenues From Nonutility Operations (417)378,855 285,960
32 (Less)Expenses of Nonutility Operations (417.1)2,131,887 2,209,125
33 Nonoperating Rental Income (418)-23,907 -28,427
34 Equity in Earnings of Subsidiary Companies (418.1)119 -11,090,218 131,479,632
35 Interest and Dividend Income (419)34,250,252 8,680,321
36 Allowance for Other Funds Used During Construction (419.1)1,073,225 604,309
37 Miscellaneous Nonoperating Income (421)-173,649 1,457,745
38 Gain on Disposition of Property (421.1)84,243 18,862,673
39 TOTAL Other Income (Enter Total of lines 29 thru 38)22,377,679 159,214,936
40 Other Income Deductions
41 Loss on Disposition of Property (421.2)23,458 42,703
42 Miscellaneous Amortization (425)340 1,323,907 1,325,815
43 Miscellaneous Income Deductions (426.1-426.5)340 2,983,159 5,651,115
44 TOTAL Other Income Deductions (Total of lines 41 thru 43)4,330,524 7,019,633
45 Taxes Applic.to Other Income and Deductions
46 Taxes Other Than Income Taxes (408.2)262-263 7,458 27,200
47 Income Taxes-Federal (409.2)262-263 12,085,770 18,300,940
48 Income Taxes-Other (409.2)262-263 -494,842 798,111
49 Provision for Deferred inc.Taxes (410.2)234,272-277 4,292,806 2,343,111
50 (Less)Provision for Deferred Income Taxes-Cr.(411.2)234,272-277 -40,693 18,044,012
51 Investment Tax Credit Adj.-Net (411.5)
52 (Less)Investment Tax Credits (420)
53 TOTAL Taxes on Other Incomeand Deduct.(Total of 46 thru 52)15,931,885 3,425,350
54 Net Other Income and Deductions (Enter Total lines 39,44,53)2,115,270 148,769,953
55 Interest Charges
56 Interest on Long-Term Debt (427)96,517,793 61,296,180
57 Amort.of Debt Disc.and Expense (428)3,481,482 1,526,972
58 Amortization of Loss on Reaquired Debt (428.1)2,167,105 1,882,512
59 (Less)Amort.of Premium on Debt-Credit (429)
60 (Less)Amortization of Gain on Reaquired Debt-Credit (429.1)9,905
61 Interest on Debt to Assoc.Companies (430)340 196,041
62 Other Interest Expense (431)340 672,192 2,103,692
63 (Less)Allowance for Borrowed Funds Used During Construction-Cr.(432)2,195,821 1,349,503
64 Net Interest Charges (Enter Total of lines 56 thru 63)100,632,846 65,655,894
65 income Before Extraordinary Items (Total of lines 25,54 and 64)12,155,766 91,678,942
66 Extraordinary Items
67 Extraordinary income (434)
68 (Less)Extraordinary Deductions (435)
69 Net Extraordinary Items (Enter Total of line 67 less line 68)
70 Income Taxes-Federal and Other (409.3)262-263
71 Extraordinary Items After Taxes (Enter Total of line 69 less line 70)
72 Net Income (Enter Total of lines 65 and 71)12,155,766 91,678,942
FERC FORM NO.1 (ED.12-96)Page 117
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001 |Avista Corp'(2)A Resubmission 04/30/2002 '
STA EMENT OF RETAINED EARNINGS FOR THE YEAR
1.Report all changes in appropriated retained earnings,unappropriated retained earnings,and unappropriated undistributed
subsidiary earnings for the year.
2.Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433,436
-439 inclusive).Show the contra primary account affected in column (b)
3.State the purpose and amount of each reservation or appropriation of retained earnings.
4.List first account 439,Adjustments to Retained Earnings,reflecting adjustments to the opening balance of retained earnings.Follow
by credit,then debit items in that order.
5.Show dividends for each class and series of capital stock.
6.Show separately the State and Federal income tax effect of items shown in account 439,Adjustments to Retained Earnings.
7.Explain in a footnote the basis for determining the amount reserved or appropriated.If such reservation or appropriation is to be
recurrent,state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
8.If any notes appearing in the report to stockholders are applicable to this statement,include them on pages 122-123.
Line Contra Pnmary Amount
No.Item Account Affected(a)(b)(c)
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
1 Balance-Beginning of Year -107,090,350
2 Changes
3 Adjustments to Retained Earnings (Account 439)
4 141,026
5
6
7
8
9 TOTAL Credits to Retained Earnings (Acct.439)141,026
10 Debits -13,629
11
12
13
14
15 TOTAL Debits to Retained Earnings (Acct.439)-13,629
16 Balance Transferred from Income (Account 433 less Account 418.1)23,245,984
17 Appropriations of Retained Earnings (Acct.436)
18
19
20
21
22 TOTAL Appropriations of Retained Earnings (Acct.436)
23 Dividends Declared-Preferred Stock (Account 437)
24 Series K -2,432,500
25
26
27
28
29 TOTAL Dividends Declared-Preferred Stock (Acct.437)-2,432,500
30 Dividends Declared-Common Stock (Account 438)
31 -22,765,047
32
33
34
35
36 TOTAL Dividends Declared-Common Stock (Acct.438)-22,765,047
37 Transfers from Acct 216.1,Unapprop.Undistrib.Subsidiary Earnings 918,992
38 Balance -End of Year (Total 1,9,15,16,22,29,36,37)-107,995,524
APPROPRIATED RETAINED EARNINGS (Account 215)
FERC FORM NO.1 (ED.12-96)Page 118
Name of Respondent This R ort Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)2001
Avista Corp.Dec.31,(2)A Resubmission 04/30/2002
STA EMENT OF RETAINED EARNINGS FOR THE YEAR
1.Report all changes in appmpriated retained earnings,unappropriated retained earnings,and unappropriated undistributed
subsidiary eamings for the year.
2.Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433,436
-439 inclusive).Show the contra primary account affected in column (b)
3.State the purpose and amount of each reservation or appropriation of retained earnings.
4.List first account 439,Adjusiments to Retained Earnings,reflecting adjustments to the opening balance of retained earnings.Follow
by credit,then debit items in that order.
5.Show dividends for each class and series of capital stock.
6.Show separately the State and Federal income tax effect of items shown in account 439,Adjustments to Retained Earnings.
7.Explain in a footnote the basis for determining the amount reserved or appropriated.If such reservation or appropriation is to be
recurrent,state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
8.If any notes appearing in the report to stockholders are applicable to this statement,include them on pages 122-123.
Line Contra Primary Amount
No.Item Account Affected
(a)(b)(c)
39
40
41
42
43
44
45 TOTAL Appropriated Retained Earnings (Account 215)
APPROP.RETAINED EARNINGS -AMORT.Reserve,Federal (Account 215.1)
46 TOTAL Approp.Retained Earnings-Amort.Reserve,Federal (Acct.215.1)1,548,121
47 TOTAL Approp.Retained Earnings (Acct.215,215.1)(Total 45,46)1,548,121
48 TOTAL Retained Earnings (Account 215,215,1,216)(Total 38,47)-106,447,403
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
49 Balance-Beginning of Year (Debit or Credit)238,484,148
50 Equity in Earnings for Year (Credit)(Account 418.1)-11,090,218
51 (Less)Dividends Received (Debit)
52 -918,992
53 Balance-End of Year (Total lines 49 thru 52)226,474,938
FERC FORM NO.1 (ED.12-96)Page 119
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
STATEMENT OF CASH FLOWS
1.If the notes to the cash flow statement in the respondents annual stockholders report are applicable to this statement,such notes should be included
in page 122-123.Information about non-cash investing and financing activities should be provided on Page 122-123.Provide also on pages 122-123 a
reconciliation between "Cash and Cash Equivalents at End of Year"with related amounts on the balance sheet.
2.Under "Other"specify significant amounts and group others.
3.Operating Activities -Other:Include gains and losses pertaining to operating activities only.Gains and losses pertaining to investing and financing
activities should be reported in those activities.Show on Page 122-123 the amount of interest paid (net of amounts capitalized)and income taxes paid.
Line Description (See Instruction No.5 tor Explanation ot Codes)Amounts
No.(a)(b)
1 Net Cash Flow from Operating Activities:
2 Net Income 12,155,766
3 Noncash Charges (Credits)to Income:
4 Depreciation and Depletion 58,204,870
5 Amortization -14,991,903
6
7
8 Deferred Income Taxes (Net)107,213,233
9 investment Ta× Credit Adjustment (Net)-49,308
10 Net (Increase)Decrease in Receivables 150,836,270
11 Net (Increase)Decrease in Inventory -1,595,553
12 Net (Increase)Decrease in Allowances Inventory
13 Net Increase (Decrease)in Payables and Accrued Expenses -175,392,380
14 Net (Increase)Decrease in Other Regulatory Assets -150,511,859
15 Net Increase (Decrease)in Other Regulatory Liabilities -52,867,696
16 (Less)Allowance for Other Funds Used During Construction -2,983,200
17 (Less)Undistributed Earnings from Subsidiary Companies 11,090,218
18 Other:
19 Non-Monetary Power Transaction -19,601,924
20 Power and Gas Deferrals -187,663,747
21 Other Non-Current Assets/Liabilities 173,844,861
22 Net Cash Provided by (Used in)Operating Activities (Total 2 thru 21)-108,526,388
23
24 Cash Flows from investment Activities:
25 Construction and Acquisition of Plant (including land):
26 Gross Additions to Utility Plant (less nuclear fuel)-122,888,490
27 Gross Additions to Nuclear Fuel
28 Gross Additions to Common Utility Plant
29 Gross Additions to Nonutility Plant -948,410
30 (Less)Allowance for Other Funds Used During Construction -2,983,200
31 Other:
32 Other Property and Investments 8,265,696
33
34 Cash Outflows for Plant (Total of lines 26 thru 33)-112,588,004
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)
38
39 Investments in and Advances to Assoc.and Subsidiary Companies -68,523,582
40 Contributions and Advances from Assoc.and Subsidiary Companies
41 Disposition of Investments in (and Advances to)(#ggij
42 Associated and Subsidiary Companies
43
44 Purchase of Investment Securities (a)
45 Proceeds from Sales of Investment Securities (a)
FERC FORM NO.1 (ED.12-96)Page 120
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001
Avista Corp (2)A Resubmission 04/30/2002 '
STATEMENT OF CASH FLOWS
4.Investing Activities include at Other (line 31)net cash outflow to acquire other companies.Provide a reconciliation of assets acquired with liabilities
assumed on pages 122-123.Do not include on this statement the dollar amount of Leases capitalized per US of A General Instruction 20;instead
provide a reconciliation of the dollar amount of Leases capitalized with the plant cost on pages 122-123.
5.Codes used:
(a)Net proceeds or payments.(c)Include commercial paper.
(b)Bonds,debentures and other long-term debt.(d)Identify separately such items as investments,fixed assets,intangibles,etc.
6.Enter on pages 122-123 clarifications and explanations.
Line bescription (see Instruction No.5 tor Explanation ot Codes)Amounts
No.(a)(b)
46 Loans Made or Purchased
47 Collections on Loans
48
49 Net (Increase)Decrease in Receivables
50 Net (Increase )Decrease in inventory
51 Net (Increase)Decrease in Allowances Held for Speculation
52 Net Increase (Decrease)in Payables and Accrued Expenses
53 Other
54
55
56 Net Cash Provided by (Used in)Investing Activities
57 Total of lines 34 thru 55)-181 111,586
58
59 Cash Flows from Financing Activities:
60 Proceeds from Issuance of:
61 Long-Term Debt (b)372,565,623 '
62 Preferred Stock
63 Common Stock 8,267,706
64 Other:
65
66 Net Increase in Short-Term Debt (c)
67 Other:
68
69
70 Cash Provided by Outside Sources (Total 61 thru 69)380,833,329
71
72 Payments for Retirement of:.gg#gifšg
73 Long-term Debt (b)
74 Preferred Stock
75 Common Stock
76 Other:
77
78 Net Decrease in Short-Term Debt (c)-72,160,000
79
80 Dividends on Preferred Stock -2,432,500
81 Dividends on Common Stock -22,677,281
82 Net Cash Provided by (Used in)Financing Activities
83 (Total of lines 70 thru 81)283,563,548
84
85 Net Increase (Decrease)in Cash and Cash Equivalents
86 (Total of lines 22,57 and 83)-6,074,426
87
88 Cash and Cash Equivalents at Beginning of Year 16,526,811
89
90 Cash and Cash Equivalents at End of Year 10,452,385
FERC FORM NO.1 (ED.12-96)Page 121
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)Q An Original 04/30/2002 Dec.31,2001
(2)A Resubmission
NOTES TO FINANCIAL STATEMENTS
1.Use the space below for important notes regarding the Balance Sheet,Statement of income for the year,Statement of Retained
Earnings for the year,and Statement of Cash Flows,or any account thereof.Classify the notes according to each basic statement,
providing a subheading for each statement except where a note is applicable to more than one statement.
2.Furnish particulars (details)as to any significant contingent assets or liabilities existing at end of year,including a brief explanation of
any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount,or of
a claim for refund of income taxes of a material amount initiated by the utility.Give also a brief explanation of any dividends in arrears
on cumulative preferred stock.
3.For Account 116,Utility Plant Adjustments,explain the origin of such amount,debits and credits during the year,and plan of
disposition contemplated,giving references to Cormmission orders or other authorizations respecting classification of amounts as plant
adjustments and requirements as to disposition thereof.
4.Where Accounts 189,Unamortized Loss on Reacquired Debt,and 257,Unamortized Gain on Reacquired Debt,are not used,give
an explanation,providing the rate treatment given these items.See General Instruction 17 of the Uniform System of Accounts.
5.Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such
restrictions.
6.If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are
applicable and furnish the data required by instructions above and on pages 114-121,such notes may be included herein.
PAGE 122 INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REQUIRED INFORMATION.
FERC FORM NO.1 (ED.12-96)Page 122
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
NOTE 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Business
Avista Corporation(Avista Corp.or the Company)is an energy company involved in the generation,transmission and distribution of
energy as well as other energy-related businesses.The utility portion of the Company,doing business as Avista Utilities,an operating
division of Avista Corp.and not a separate entity,provides electric and natural gas service to customers in four western states and is
subject to state and federal regulation.Avista Capital,a wholly owned subsidiary of Avista Corp.,is the parent company of all of the
subsidiary companies engaged in the other non-regulated lines of business.
The Company's operations are exposed to risks,includinglegislative and governmental regulations,the price and supply of purchased
power,fuel and natural gas,recovery of purchased power and purchased natural gas costs,weather conditions,availability of
generation facilities,competition,technology and availability of funding.In addition,the energy business exposes the Company to
the financial,liquidity,credit and commodity price risks associated with wholesale purchases and sales.
Basis of Repoding
The consolidated financial statements include the assets,liabilities,revenues and expenses of the Company and its subsidiaries.The
accompanying financialstatements include the Company's proportionate share of utility plant and related operations resulting from its
interests in jointly owned plants (See Note 8).
Use of Estimates
The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United
States of America requires management to make estimates and assumptions that affect amounts reported in the consolidated financial
statements.Changes in these estimates and assumptions are considered reasonably possible and may have a material impact on the
consolidated financial statements and thus actual results could differ from the amounts reported and disclosed herein.
System ofAccounts
The accounting records of the Company's utility operations are maintained in accordance with the uniform system of accounts
prescribed by the Federal Energy Regulatory Commission (FERC)and adopted by the appropriate state regulatory commissions.
Regulation
The Company is subject to state regulation in Washington,Idaho,Montana,Oregon and California.The Company is subject to
federal regulation by the FERC.
Business Segments
Financial informationfor each of the Company's lines of business is reported in the "Schedule of Informationby Business Segments."
Such information is an integral part of these consolidated financial statements.The business segment presentation reflects the basis
currently used by the Company's management to analyze performance and determine the allocation of resources.Avista Utilities'
business is managed based on the total regulated utility operation.The Energy Trading and Marketing line of business operations
primarily includes non-regulated electricity and natural gas marketing and trading activities including derivative commodity
instruments such as futures,options,swaps and other contractual arrangements.The Information and Technology line of business
operations includes utility internet billing services and fuel cell technology.The Other line of business encompasses other
investments and non-energy operations of various subsidiaries as well as the operations of Avista Capital on a parent company only
basis.The Company is in the process of divesting Avista Communications,its telecommunications business,which is reported as a
discontinued operation.
OperatingRevenues
Operating revenues are recorded on the basis of service rendered,which includes estimated unbilled revenue.Avista Energy follows
FERC FORM NO.1 (ED.12-88)Page 123
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
the mark-to-market method of accounting for energy contracts entered into for trading and price risk management purposes.Avista
Energy recognizes revenue based on the change in the market value of outstanding derivative commodity sales contracts,net of future
servicing costs and reserves,in addition to revenue related to physical and financial contracts that have settled.
Intersegment Eliminations
Intersegment eliminations represent the transactions between Avista Utilities and Avista Energy for energy commodities and services.
Research and DevelopmentExpenses
Company-sponsored research and development expenses related to present and future products are expensed as incurred.The
majority of the Company's research and development expenses are related to the Information and Technology line of business.
Research and development expenses totaled $8.4 million,$8.1 million and $3.3 million in 2001,2000 and 1999,respectively.
AdvertisingCosts
The Company expenses advertising costs as incurred.Advertisingexpenses totaled $1.8 million,$1.2 million and $0.6 million in
2001,2000 and 1999,respectively.
Taxes otherthan income taxes
Taxes other than income taxes include state excise taxes,city occupational and franchise taxes,real and personal property taxes and
certain other taxes not based on net income.These taxes are generally based on revenues or the valueof property.Utility related
taxes collected from customers are recorded as both revenue and expense and totaled $26.3 million,$23.5 million and $21.3 million
in 2001,2000 and 1999,respectively.
Other Income-Net
Other income-net consisted of the following items for the years ended December 31 (dollars in thousands):
2001 2000 1999
Interest income $32,044 $11,824 $3,615
Net gain on subsidiary transactions 2,997 770 57,531
Gain (loss)on property dispositions (8,338)20,278 4,071
Minority interest 217 694 466
Other -net (6,239)(7,705)8.229
Total $20.681 $25.861 $73.912
Income Taxes
The Company and its eligible subsidiaries file consolidated federal income tax returns.Subsidiaries are charged or credited with the
tax effects of their operations on a stand-alone basis.The Company's federal income tax returns were examined with all issues
resolved,and all payments made,through the 1998 return.
The Company accounts for income taxes using the liability method.Under the liability method,a deferred tax asset or liability is
determined based on the enacted tax rates that will be in effect when the differences between the financialstatement carrying amounts
and tax basis of existing assets and liabilities are expected to be reported in the Company's consolidated income tax returns.The
deferred tax expense for the period is equal to the net change in the deferred tax asset and liability accounts from the beginning to the
end of the period.The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the
enactment date.
Stock-Based Compensation
The Company follows the disclosure only provisions of Statement of Financial Accounting Standards (SFAS)No.123,,,Accounting
for Stock-Based Compensation."Accordingly,employee stock options are accounted for under Accounting Principle Board Opinion
FERC FORM NO.1 (ED.12-88)Page 123.1
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
(APB)No.25,,,Accounting for Stock Issued to Employees."Stock options are granted at exercise prices not less than the fair value
of common stock on the date of grant.Under APB No.25,no compensation expense is recognized pursuant to the Company's stock
option plans.
Comprehensive Income
The Company's comprehensive income is comprised of net income,foreigncurrency translation adjustments,unfunded accumulated
benefit obligationand unrealized gains and losses on investments available-for-sale.
Foreign Currency TranslationAdjustment
The assets and liabilities of Avista Energy Canada,Ltd.are denominated in Canadian dollars and translated to United States dollars at
exchange rates in effect on the balance sheet date.Revenues and expenses are translated using an average exchange rate.Translation
adjustments resulting from this process are reflected as a component of other comprehensive income in the Consolidated Statements
of Comprehensive Income.
EarningsPer Common Share
Basic earnings per common share is computed by dividing income available for common stock by the weighted average number of
common shares outstanding for the period.Diluted earnings per common share is calculated by dividing income available for
common stock by diluted weighted average common shares outstanding during the period,including common stock equivalent shares
outstanding using the treasury stock method,unless such shares are anti-dilutive.Common stock equivalent shares include shares
issuable upon exercise of stock options and convertiblestock.See Note 21 for earnings per common share calculations.
Cash and Cash Equivalents
For the purposes of the Consolidated Statements of Cash Flows,the Company considers all temporary investments with a purchased
maturity of three months or less to be cash equivalents.
TemporaryInvestments
Temporary investments consist of marketable equity securities classified as "availablefor sale."The unrealized gain on temporary
investments totaled $1.4 million as of December 31,2001 compared to an unrealized loss of $0.7 million as of December 31,2000,
respectively,net of taxes,and are reflected as a component of accumulated other comprehensive income on the Consolidated
Statements of Capitalization.
Allowancefor Doubtful Accounts
The Company maintains an allowance for doubtful accounts to sufficiently provide for estimated and potential losses on accounts
receivable.The Company determines the allowance for utility and other customer accounts receivable based on historical write-offs
as compared to accounts receivable and operating revenues.Additionally,the Company establishes specific allowances for certain
individual accounts.The following table documents the activity in the allowance for doubtful accounts during the years ended
December 31 (dollars in thousands):
2001 2000 1999
Allowance as of the beginning of the year $14,404 $4,267 $7,547
Additions expensed duringthe year 39,947 11,835 2,991
Net deductions (4,140)(1,698)(6,271)
Allowance as of the end of the year $50.211 $14.404 $4.267
Inventory
Inventoryconsists primarily of materials and supplies,fuel stock and natural gas stored.Inventoryis recorded at the lower of cost or
market,primarily using the average cost method.
Utility Plant in Service
FERC FORM NO.1 (ED.12-88)Page 123.2
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
The cost of additions to utility plant in service,including an allowance for funds used during construction and replacements of units of
property and improvements,is capitalized.Costs of depreciable units of property retired plus costs of removal less salvage are
charged to accumulated depreciation.
Allowancefor Funds Used During Construction
The Allowance for Funds Used During Construction (AFUDC)represents the cost of both the debt and equity funds used to finance
utility plant additions during the construction period.In accordance with the uniform system of accounts prescribed by regulatory
authorities,AFUDC is capitalized as a part of the cost of utility plant and is credited currently as a non-cash item to the Consolidated
Statements of Income in the line item capitalized interest.The Company generally is permitted,under established regulatory rate
practices,to recover the capitalized AFUDC,and a fair return thereon,through its inclusion in rate base and the provision for
depreciation after the related utility plant is placed in service.Cash inflow related to AFUDC does not occur until the related utility
plant is placed in service.
The effectiveAFUDC rate was 9.03 percent in 2001 and 10.67 percent in 2000 and 1999.The Company's AFUDC rates do not
exceed the maximum allowable rates as determined in accordance with the requirements of regulatory authorities.
Depreciation
For utility operations,depreciation expense is estimated by a method of depreciation accounting utilizing unit rates for hydroelectric
plants and composite rates for other utility plant.Such rates are designed to providefor retirements of properties at the expiration of
their service lives.The rates for hydroelectric plants include annuity and interest components,in which the interest component is 9
percent.For utility operations,the ratio of depreciation provisions to average depreciable property was 2.84 percent in 2001,2.72
percent in 2000 and 2.69 percent in 1999.
The average service lives and remaining average service lives,respectively,for the following broad categories of utility property are:
electric thermal production -35 and 15 years;hydroelectric production -100 and 77 years;electric transmission -60 and 26 years;
electric distribution -40 and 29 years;and natural gas distribution property -44 and 28 years.
Goodwill
Goodwill arising from acquisitions represents the excess of the purchase price over the estimated fair value of net assets acquired.
The Company periodically evaluates goodwill for impairment.Goodwill was amortized using the straight-line method over periods
not exceeding twenty years.Goodwill is included in non-utility properties and investments-net in the Consolidated Balance Sheets
and totaled $13.7 million and $22.7 million as of December 31,2001 and 2000,respectively.The level of goodwill as of December
31,2001 and 2000 was supported by the value attributed to the operations acquired.See Note 2 for changes in accounting for
goodwill effectiveJanuary 1,2002.
RegulatoryDeferredCharges and Credits
The Company prepares its consolidated financial statements in accordance with the provisions of SFAS No.71,"Accounting for the
Effects of Certain Types of Regulation."The Company prepares its financial statements in accordance with SFAS No.71 due to the
fact that (i)the Company's rates for regulated services are established by or subject to approval by an independent third-party
regulator,(ii)the regulated rates are designed to recover the Company's cost of providing the regulated services and (iii)in view of
demand for the regulated services and the level of competition,it is reasonable to assume that rates set at levels that will recover the
Company's costs can be charged to and collected from customers.SFAS No.71 requires the Company to reflect the impact of
regulatory decisions in its financial statements.SFAS No.71 requires that certain costs and/or obligations (such as incurred power
and natural gas costs not currently recovered through rates,but expected to be recovered in the future)be reflected as a deferred
charge on the balance sheet.These costs and/or obligations are not reflected in the statement of income until the period that matching
revenues are recognized.If at some point in the future the Company determines that it no longer meets the criteria for continued
application of SFAS No.71 to all or a portion of the Company's regulated operations,the Company could be required to write off its
regulatory assets.The Company could also be precluded from the future deferral of costs not recovered through rates at the time such
costs were incurred,even if such costs were expected to be recovered in the future.
FERC FORM NO.1 (ED.12-88)Page 123.3
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
The Company's primary regulatory assets include power and natural gas deferrals,investment in exchange power,regulatory assets
for deferred income taxes,unamortized debt expense,regulatory asset offsetting energy commodity derivativeliabilities,demand side
management programs,conservation programs and the provisionfor postretirement benefits.Those items without a specific line on
the Consolidated Balance Sheets are included in other regulatory assets.Other regulatory assets consisted of the following as of
December 31 (dollars in thousands):
2001 2000
Regulatory asset offsettingenergy commodity derivativeliabilities $158,747 $-
Regulatory asset for postretirement benefit obligation 5,200 5,673
Demand side management and conservation programs 28,813 18,262
Total $192.760 $93 935
Deferredcredits include regulatory liabilities created when the Centralia Power Plant was sold and the gain on the general office
building salelleaseback which is being amortized over the life of the lease,and are included on the Consolidated Balance Sheets as
Non-CurrentLiabilities and Deferred Credits -Other deferred credits.
Natural Gas BenchmarkMechanism
Avista Utilities received regulatory approvalof its Natural Gas Benchmark Mechanism in 1999 from the Idaho Public Utilities
Commission (IPUC),Washington Utilities and Transportation Commission (WUTC)and Oregon Public Utilities Commission
(OPUC).The mechanism eliminated natural gas procurement operations within Avista Utilities and consolidated gas procurement
operations under Avista Energy,the Company's non-regulated affiliate.The ownership of the natural gas assets remains with Avista
Utilities;however,the assets are managed by Avista Energy through an Agency Agreement.
EffectiveJanuary 1,2001,the WUTC and IPUC approved Avista Utilities'modificationsof the Natural Gas Benchmark Mechanism,
incorporatingthe use of financialproducts (fixed-pricetransactions or hedging).Due to the unprecedented increase in,and volatility
of,natural gas commodity costs,it was determined that such additional flexibility was needed in the Natural Gas Benchmark
Mechanism to properly manage costs.The Natural Gas Benchmark Mechanism provides certain guaranteed benefits to retail
customers and provides the Company with the opportunityto improveearnings,i.e.,a performance-based mechanism.In accordance
with SFAS No.71,profits recognized by Avista Energy on natural gas sales to Avista Utilities,includingunrealized gains on natural
gas contracts,are not eliminated in the consolidated financial statements.This is due to the fact that costs incurred by Avista Utilities
for natural gas purchases to serve retail customers and for fuel for electric generation are recovered through future retail rates.
Avista Utilities providednotice of its intent to continue the Natural Gas Benchmark Mechanism and related Agency Agreement with
Avista Energy to the applicable state regulatory agencies in 2001.In early 2002,the WUTC approved the continuation of the Natural
Gas Benchmark Mechanism and related Agency Agreement through March 31,2003 and the IPUCapproved the continuation through
March 31,2005.
Power Cost Deferrals
Avista Utilities has deferred certain power costs as approved by the WUTC.The specific power costs deferred include the changes in
power costs to Avista Utilities from the costs included in base retail rates,resulting from changes in short-term wholesale market
prices,changes in the level of hydroelectric generation and changes in the level of thermal generation (including changes in fuel
prices).The power costs deferred relate solely to the operation of Avista Utilities'system resources to serve its system retail and
wholesale load obligations.During2001,Avista Utilities deferred $145.4 million in power costs (net of the $21.8 million written off
pursuant to the WUTC order);total deferred power costs were $140.2 million for Washington customers as of December 31,2001.
During 2000,Avista Utilities deferred a total of $33.9 million in power costs related to Washington customers.
In September 2001,the WUTC ordered a 25 percent temporary electric rate surcharge for the 15-month period from October 1,2001
to December 31,2002 to allow Avista Utilities to recover a portionof Washington deferredpower costs.The order by the WUTCalso
providedfor the termination of the accounting mechanism for the deferralof power costs effectiveJanuary 1,2002.In November
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NOTESTO FINANCIAL STATEMENTS (Continued)
2001,Avista Utilities filed a request with the WUTC for an expedited procedural schedule to address the prudence and recoverability
of deferred power costs incurred prior to September 30,2001.
In the December 2001 general electric rate case filing,Avista Utilities requested,among other things,the issuance of an order
implementing a temporary deferred accounting mechanism to be in effect during the period from January 1,2002 through the
conclusion of the general rate case.The request for a temporary deferred accounting mechanism was approved by the WUTC in
December 2001.As requested by Avista Utilities,the deferred power cost accounting mechanism was modifiedto reflect the deferral
of 90 percent of the difference between actual power supply costs and the amount of power supply costs allowed to be recovered in
current retail rates.Avista Utilities also requested the establishment of a permanent power cost adjustment (PCA)mechanism to
increase or decrease future electric rates based on actual power supply costs,similar to the existing Idaho PCA mechanism.
On March 4,2002 the WUTC issued an order approvingthe prudence and recoverabilityof 90 percent of deferred power supply costs
incurred during the period from July 1,2000 through December 31,2001.This resulted in the Company writing off $21.8 million of
power supply costs previouslydeferred.Additionally,the order providedthat one-fifth of the existing 25 percent surcharge will be
applied to offset the Company's general operating costs and the remainder will continue to be a recovery of deferred power costs.The
WUTC order also approved a 6.2 percent increase in base retail rates.
Avista Utilities has a PCA mechanism in Idaho that allows it to modify electric rates to recover or rebate a portion of the difference
between actual and allowed net power supply costs.The current PCA mechanism allows for the deferral of 90 percent of the
differencebetween actual net power supply expenses and the authorized level of net power supply expense approved in the last Idaho
general rate case.In October 2001,the IPUC issued an order approvinga 14.7 percent PCA surcharge for Idaho electric customers
and granted an extension of a 4.7 percent PCA surcharge implemented earlier in 2001 that was to expire January 31,2002.Both PCA
surcharges will remain in effect until October 2002.The IPUC directed Avista Utilities to file a status report 60 days before the PCA
surcharge expires.If review of the status report and the actual balance of deferred power costs support continuation of the PCA
surcharge,the IPUC has indicated that it anticipates the PCA surcharge will be extended for an additional period.Total deferred
power costs for Idaho customers were $73.1 million as of December 31,2001.
Natural Gas Cost Deferrals
Under established regulatory practices in each respective state,Avista Utilities is allowed to adjust its natural gas rates periodically
with appropriate regulatory approval to reflect increases or decreases in the cost of natural gas purchased.Differences between actual
natural gas costs and the natural gas costs allowed in rates are deferred and charged or credited to expense when regulators approve
inclusion of the cost changes in rates.In Oregon,regulatory provisions include a sharing of benefits and risks associated with changes
in natural gas prices,as well as a sharing of benefits if certain threshold earnings levels are exceeded.Total deferred natural gas costs
were $52.7 million as of December 31,2001.Based on current natural gas rates in place and current natural gas prices,Avista
Utilities expects that the deferred natural gas cost balance will be fully recovered by December 2002.
DeferredRevenue
In December 1998,the Company received cash proceeds of $143.4 million from the monetization of a contract in which the Company
assigned and transferred certain rights under a long-term power sales contract to a funding trust.The proceeds were recorded as
deferred revenue and were being amortized into revenues over the 16-year period of the long-term sales contract.Pursuant to the
WUTC order in September 2001,the Company was directed to offset $53.8 million of the Washington share of the deferred revenue
against deferred power costs.The IPUC order in October 2001 directed the Company to amortize the Idaho share of the deferred
revenue against deferred power costs over the next 15 months.The unamortized balance as of December 31,2001 was $27.7 million.
Reclassifications
Certain prior period amounts were reclassified to conform to current statement format.These reclassifications were made for
comparative purposes and have not affected previously reported total net income or common equity.
NOTE 2.NEW ACCOUNTING STANDARDS
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NOTES TO FINANCIAL STATEMENTS (Continued)
In June 1998,the Financial Accounting Standards Board (FASB)issued SFAS No.133,,,Accounting for DerivativeInstruments and
Hedging Activities."In June 2000,the FASB issued SFAS No.138,which amended certain provisions of SFAS No.133 to clarify
specific areas presenting difficulties in implementation.SFAS No.133,as amended by SFAS No.138,establishes accounting and
reporting standards for derivative instruments,includingcertain derivativeinstruments imbedded in other contracts,and for hedging
activities.It requires the recording of all derivativesas either assets or liabilities in the balance sheet measured at estimated fair value
and the recognition of the unrealized gains and losses.In certain defined conditions,a derivativemay be specifically designated as a
hedge for a particular exposure.The accounting for derivativesdepends on the intended use of the derivativesand the resulting
designation.The Company adopted SFAS No.133 and the corresponding amendments under SFAS No.138,on January 1,2001.
Avista Utilities buys and sells energy under forward contracts that are considered derivatives.Under forward contracts,Avista
Utilities commits to purchase or sell a specified amount of capacity and energy.These contracts are generally entered into to manage
Avista Utilities'loads and resources.In conjunction with the issuance of SFAS No.133,the WUTC and the IPUC issued accounting
orders requiring Avista Utilities to offset any derivativeassets or liabilities with a regulatory asset or liability.As a result,unrealized
gains or losses for AvistaUtilities are not recognized in the Consolidated Statements of Income and Comprehensive Income.
Avista Energy accounts for derivativecommodity instruments entered into for trading purposes using the mark-to-market method of
accounting,in compliance with Emerging Issues Task Force (EITF)Issue No.98-10,,,Accounting for Energy Trading and Risk
Management Activities",with unrealized gains and losses recognized in the Consolidated Statements of Income.
On January 1,2001,Avista Utilities recorded a derivativecommodity asset of $252.3 million and a derivativecommodity liability of
$36.1 million.The differenceof $216.2 million was recorded as a net regulatory liability in accordance with the accounting orders
from the WUTC and IPUC discussed above.The amounts recorded as of January 1,2001 were based on Avista Utilities'original
interpretations of SFAS No.'s 133,138 and the guidance of the FASB's DerivativeImplementation Group (DIG).Avista Utilities
believed the majority of its long-term purchases and sales contracts for both capacity and energy qualified as normal purchases and
sales under SFAS No.133 and were not required to be recorded as derivativecommodity assets and liabilities.Some contracts for
less than one year in duration (short-term)are subject to booking out,whereby power may not be physically delivered.Avista
Utilities believedthese short-term contracts could not be classified as normal purchases and sales and were recorded as a derivative
commodity asset or liability on the Consolidated Balance Sheet.
Based on subsequent interpretations of DIG guidance and rulings,Avista Utilities made changes to its accounting for certain contracts
effectiveJuly 1,2001.The DIG released its interpretation of issue C-15,,,Scope Exceptions:Normal Purchases and Normal Sales
Exception for Option-TypeContracts and Forward Contracts in Electricity,"on June 27,2001.This DIG issue allows for power
purchase or sale agreements (includingforwardand option contracts)to qualify for the normal purchase and sale exception provided
certain criteria are met.Based on its interpretation of the guidance from the DIG,Avista Utilities no longer records derivative
commodity assets and liabilities for short-term contracts subject to booking out as it has concluded that these contracts could qualify
for the normal purchases and sales exception.As of December 31,2001,the derivative commodity asset balance was $1.9 million,
the derivative commodity liability balance was $159.4 million and the offsetting net regulatory asset was $157.5 million.
The derivativecommodity asset balance is included in Deferred Charges -Utility energy commodity derivativeassets,the derivative
commodity liability balance is included in Non-CurrentLiabilities and Deferred Credits -Utility energy commodity derivative
liabilities,and the offsetting net regulatory asset is included in DeferredCharges -Other regulatory assets on the Consolidated
Balance Sheet.Certain issues and interpretations that may be issued by the DIG could change the conclusions that the Company has
reached regarding accounting for energy contracts and,as a result,the accounting treatment and financial statement impact could
change in futureperiods.
In September 2000,the FASB issued SFAS No.140,"Accounting for Transfers and Servicing of Financial Assets and
Extinguishments of Liabilities,"a replacement of SFAS No.125.This statement revises the standards for accounting for
securitizations and transfers of financial assets and collateral and requires certain disclosures;however,it carries over most of SFAS
No.125's provisionswithout reconsideration.The standards addressed in this statement are based on consistent application of a
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NOTES TO FINANCIAL STATEMENTS (Continued)
financial components approach that focuses on control.Under this approach,after a transfer of financial assets,an entity recognizes
the financial and servicing assets it controls and the liabilities it has incurred,derecognizes financial assets when control has been
surrendered,and derecognizes liabilities when extinguished.This statement became effective for transfers and servicing of financial
assets and extinguishments of liabilities after March 31,2001 and was effectivefor recognition and reclassification of collateral and
for disclosures relating to securitizations and collateral for 2000.The adoption of this statement did not have a material impact on the
Company's financialcondition or results of operations.
In June 2001,the FASB issued SFAS No.141,,,Business Combinations"which applies to business combinations initiated after June
30,2001.This statement requires that business combinations be accounted for using the purchase method;the use of the
pooling-of-interests method is no longer permitted.The purchase method of accounting requires the measurement of goodwill as the
excess of the cost of an acquired entity over the estimated fair value of net amounts assigned to assets acquired and liabilities assumed.
This statement also addresses the financial statement disclosure requirements for business combinations.The adoption of this
statement did not have a material impact on the Company's financial condition or results of operations.
In June 2001,the FASB issued SFAS No.142,,,Goodwill and Other Intangible Assets"which applies to acquired intangible assets
whether acquired singly,as part of a group,or in a business combination.This statement requires that goodwill not be amortized;
however,goodwill for each reporting unit must be evaluated for impairment on at least an annual basis using a two-step approach.
The first step used to identify potential impairment compares the estimated fair value of a reporting unit to its carrying amount,
includinggoodwill.If the fair value of a reporting unit is less than its carrying amount,the second step of the impairment evaluation
which compares the implied fair value of goodwillto its carrying amount is performed to determine the amount of the impairment loss,
if any.This statement also provides standards for financial statement disclosures of goodwill and other intangible assets and related
impairment losses.The Company adopted this statement on January 1,2002.The adoption of this statement did not have a material
impact on the Company's financial condition or results of operations.
In June 2001,the FASB issued SFAS No.143,,,Accounting for Asset Retirement Obligations"which addresses financial accounting
and reportingfor obligations associated with the retirement of tangible long-livedassets and the associated asset retirement costs.This
statement requires the recording of the fair value of a liability for an asset retirement obligationin the period in which it is incurred.
When the liability is initially recorded,the associated costs of the asset retirement obligationwill be capitalized as part of the carrying
amount of the related long-livedasset.The liability for the asset retirement obligation will be accreted to its present value each period
and the related capitalized costs will be depreciated over the useful life of the related long-livedasset.Upon retirement of the asset,
the Company will either settle the retirement obligation for its recorded amount or incur a gain or loss upon the retirement of the
long-lived asset.The Company will be required to adopt this statement on January 1,2003.The Company is in the process of
determining the impact this statement will have on the Company's financial condition and results of operations.
On August 1,2001,the Company adopted SFAS No.144,,,Accounting for the Impairment or Disposal of Long-LivedAssets"which
supersedes SFAS No.121,,,Accounting for the Impairment of Long-LivedAssets and for Long-Lived Assets to be Disposed Of."This
statement also supersedes the accounting and reporting provisions for the disposal of a business segment as providedfor in APB No.
30 ,,Reporting the Results of Operations-Reporting the Effects of Disposal of a Segment of a Business,and Extraordinary,Unusual and
Infrequently Occurring Events and Transactions."The statement establishes accounting standards for all long-lived assets to be
disposed of including discontinued operations.Long-livedassets to be disposed of are measured at the lower of their carrying amount
or estimated fair value less selling costs,whether reported in continuing operations or discontinued operations.As such,discontinued
operations will no longer be measured at net realizable value or include amounts for future operating losses.This statement allows for
the reporting as discontinued operations components of an entity with distinguishable operations from the rest of the entity and not
limited to reportable business segments.The Company elected to early adopt this statement.See Note 3 for further information.
NOTE 3.DISCONTINUED OPERATIONS
In September 2001,the Company reached a decision that it would dispose of substantially all of the assets of Avista
Communications.In October 2001,minority shareholders of Avista Communications acquired ownership of its Montana and
Wyoming operations as well as its dial-up internet access operations in Spokane,Washington and Coeur d'Alene,Idaho.In
December 2001,Avista Communications completed the sale of the assets and customer accounts of its Yakima and Bellingham,
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NOTES TO FINANCIAL STATEMENTS (Continued)
Washington operations to Advanced Telcom Group,Inc.In December 2001,Avista Communications entered an agreement to
transfer voice and integrated services customer accounts in Spokane,Washington and Coeur d'Alene,Idaho to certain subsidiaries of
XO Communications,Inc.The Company is continuing to pursue disposal of the remaining portions of the business.The divestiture
is expected to be completed during the first half of 2002.
In connection with the planned disposal of Avista Communications,the Company assessed the carrying value of assets and goodwill
of Avista Communications.As such,the assets and goodwill of Avista Communications were written down to the estimated fair
value upon the planned disposal of the assets.The total charges of $58.4 million are comprised of the following:$48.2 million for
asset impairment,$7.1 million for goodwill impairment and $3.1 million for exit costs and other costs to sell AvistaCommunications.
Certain exit costs and other costs to sell Avista Communications are expected to be paid out during the first half of 2002 and
primarily include the buyout of contracts and professional fees.Revenues for Avista Communications were $11.5 million,$5.9
million and $2.6 in 2001,2000 and 1999,respectively.Total assets of $21.3 million as of December 31,2001 were comprised of
$16.6 million of deferred tax assets,$3.2 million of fixed assets and $1.5 million of current assets includingaccounts receivable,cash,
inventoryand prepaid expenses.
NOTE 4.IMPAIRMENT OF NON-OPERATING ASSETS
In 2001,the Company recorded an impairment charge related to three turbines owned by Avista Power.The Company originally
planned to use the turbines in a non-regulated generation project.Due to changing market conditions the Company decided to no
longer pursue the development of additional non-regulated generation projects.The Company is currently completing the sale of the
turbines and wrote down the carrying valueof the turbines to estimated fair value less selling costs.This resulted in a charge of $8.2
million included in other income-net in the Consolidated Statements of Income.
NOTE 5.RESTRUCTURING AND EXIT COSTS
In November 1999,Avista Energy redirected its focus away from national energy trading toward a more regional-based energy
marketing and trading effort in the western United States.The downsizing plan called for the shutting down of operations in Houston
and Boston during the first half of 2000 and eliminating approximately 80 positions.In the fourth quarter of 1999,Avista Energy
recorded a charge of $9.3 million for expenses related to employee terminations and recorded $33.6 million of goodwill impairment.
Avista Energy sold its eastern UnitedStates power book during the first quarter of 2000 for a $1.5 million loss,but did not find a buyer
for its natural gas or coal contracts in the eastern United States.The remaining eastern United States natural gas contracts,primarily
for transportation and storage,are being managed out of the Spokane office until the last of the contracts expire in 2002.In addition to
the restructuring charges previouslyreserved and paid,other transition costs of $6.4 million for 2000 were incurred for closing the
Houston and Boston offices and phasing out operations in the eastern United States.
In the first quarter of 2000,it was announced that Pentzer would be redirecting its focus.Pentzer recorded a charge of $1.9 million
for expenses related to employee terminations,which were paid during 2000.
NOTE 6.ACCOUNTS RECEIVABLE SALE
In 1997,WWP Receivables Corp.(WWPRC)was formed as a wholly owned,bankruptcy-remote subsidiary of the Company for the
purpose of acquiring or purchasing interests in certain accounts receivable,both billed and unbilled,of the Company.Currently,
WWPRC,the Company and a third-partyfinancial institution have an agreement that expires in May 2002 whereby WWPRC can sell
without recourse,on a revolvingbasis,up to $90.0 million of those receivables.WWPRC is obligated to pay fees that approximate
the purchaser's cost of issuing commercial paper equal in value to the interests in receivables sold.On a consolidated basis,the
amount of such fees is included in operating expenses of the Company.As of December 31,2001 and 2000,$75.0 million and $80.0
million,respectively,in accounts receivables were sold.
NOTE 7.ENERGY COMMODITY TRADING
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NOTES TO FINANCIAL STATEMENTS (Continued)
The Company's energy-related businesses are exposed to risks relating to,but not limited to,changes in certain commodity prices and
counterparty performance.In order to manage the various risks relating to these exposures,Avista Utilities utilizes electric,natural
gas and related derivative commodity instruments,such as forwards,futures,swaps and options,and Avista Energy engages in the
trading of such instruments.Avista Utilities and Avista Energy have policies and procedures to manage both quantitative and
qualitativerisks inherent in these activities.The Company has a comprehensive Risk Management Committee,separate from the
units that create such risk exposure and overseen by the Audit Committee of the Company's Board of Directors,to monitor
compliance with the Company's risk management policies and procedures.
Avista Utilities
Avista Utilities sells and purchases electric capacity and energy at wholesale to and from utilities and other entities under long-term
contracts having terms of more than one year.In addition,Avista Utilities engages in an ongoing process of resource optimization
which involves short-term purchases and sales in the wholesale market in pursuit of an economic selection of resources to serve retail
and wholesale loads.Avista Utilities makes continuing projections of (1)future retail and wholesale loads based on,among other
things,forwardestimates of factors such as customer usage and weather as well as historical data and contract terms and (2)resource
availability based on,among other things,estimates of streamflows,generating unit availability,historic and forward market
informationand experience.On the basis of these continuing projections,Avista Utilities purchases and sells energy on a quarterly,
monthly,daily and hourly basis to match actual resources to actual energy requirements and sells any surplus at the best available
price.This process includes hedging transactions.
Avista Utilities protects itself against price fluctuations on electric energy by establishing volume limits for the imbalance between
projected loads and resources and through the use of derivativecommodity instruments for hedging purposes.Any imbalance is
required to remain within limits,or management action or decisions are triggered to address larger imbalance situations and limit the
exposure to market risk.Avista Energy is responsible for the daily management of gas resources to meet the requirements of Avista
Utilities'customers.In addition,Avista Utilities utilizes derivative commodity instruments for hedging price risk associated with
natural gas.The Risk Management Committee has limited the types of commodity instruments Avista Utilities may trade to those
related to electricity and natural gas commodities and those instruments are to be used for hedging price fluctuations associated with
the management of resources.Commodity instruments are not generally held by Avista Utilities for speculative trading purposes.
The market values of natural gas derivative commodity instruments held by Avista Utilities as of December 31,2001 and 2000,were
a $133.2 million net liability and a $1.0 million net asset,respectively.The significant liability position as of December 31,2001 is a
result of forward commitments to purchase natural gas entered during 2000 and the first part of 2001 at prices in excess of the market
price for natural gas as of December 31,2001.
Avista Energy
Avista Energy purchases natural gas and electricity from producers and other trading companies,and its customers include commercial
and industrial end-users,electric utilities,natural gas distribution companies,and other trading companies.Avista Energy's marketing
and energy risk management services are providedthrough the use of a variety of derivativecommodity contracts to purchase or
supply natural gas and electric energy at specified deliverypoints and at specified future dates.Avista Energy trades natural gas and
electricity derivative commodity instruments on national exchanges and through other unregulated exchanges and brokers from whom
these commodity derivatives are available,and therefore experiences net open positions in terms of price,volume,and specified
deliverypoint.The open positions expose Avista Energy to the risk that fluctuating market prices may adversely impact its financial
condition or results of operations.However,the net open position is actively managed with strict policies designed to limit the
exposure to market risk and requires daily reporting to management of potential financial exposure.These policies include statistical
risk tolerance limits using historical price movements to calculate daily earnings at risk as well as total Value-at-Risk (VAR)
measurement.
Derivative commodity instruments sold and purchased by Avista Energy include:forward contracts,involvingphysical deliveryof an
energy commodity;futures contracts,which involve the buying or selling of natural gas,electricity or other energy-related
commodities at a fixed price;over-the-counter swap agreements,which require Avista Energy to receive or make payments based on
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NOTES TO FINANCIAL STATEMENTS (Continued)
the difference between a specified price and the actual price of the underlying commodity;and options,which mitigate price risk by
providingfor the right,but not the requirement,to buy or sell energy-related commodities at a fixed price.
Foreign currency risks are primarily related to Canadian exchange rates and are managed using a variety of financial instruments,
includingforwardrate agreements.
Avista Energy's trading activities are subject to mark-to-market accounting,under which changes in the market value of outstanding
electric,natural gas and related derivativecommodity instruments are recognized as unrealized gains or losses in the period of change.
Market prices are utilized in determiningthe value of the electric,natural gas and related derivativecommodity instruments.For
longer-term positions and certain short-term positions for which market prices are not available,a model based on forward price
curves is utilized.Gains and losses on electric,natural gas and related derivative commodity instruments utilized for trading are
recognized in income on a current basis (the mark-to-market method)and are included on the Consolidated Statements of Income in
operating revenues or resource costs,as appropriate,and on the Consolidated Balance Sheets as current or non-current energy
commodity assets or liabilities.Contracts in a receivable position,as well as the options held,are reported as assets.Similarly,
contracts in a payable position,as well as options written,are reported as liabilities.Net cash flows are recognized in the period of
settlement.
Contract Amounts and Terms Under Avista Energy's derivative instruments,Avista Energy either (i)as ,,fixed price payor,"is
obligated to pay a fixed price or a fixed amount and is entitled to receive the commodity or a fixed amount or (ii)as ,,fixed price
receiver,"is entitled to receive a fixed price or a fixed amount and is obligated to deliverthe commodity or pay a fixed amount or (iii)
as ,,index price payor,"is obligated to pay an indexed price or an indexed amount and is entitled to receive the commodity or a
variableamount or (iv)as ,,index price receiver,"is entitled to receive an indexed price or amount and is obligated to deliver the
commodity or pay a variable amount.The contract or notional amounts and terms of Avista Energy's derivative commodity
investments outstanding as of December 31,2001 are set forth below (in thousands of mmBTUs and MWhs):
Fixed Fixed Maximum Index Index Maximum
Price Price Terms in Price Price Terms in
Pavor Receiver Years Pavor Receiver Years
Energy commodities (volumes)
Natural gas 102,744 107,660 8 700,576 678,949 4
Electric 92,599 89,816 15 388 11 3
Contract or notional amounts reflect the volumeof transactions,but do not necessarily represent the dollar amounts exchanged by the
parties to the derivative commodity instruments.Accordingly,contract or notional amounts do not accurately measure Avista
Energy's exposure to market or credit risks.The maximum terms in years detailed above are not indicativeof likely futurecash flows
as these positions may be offset in the markets at any time.
EstimatedFair Value The estimated fair valueof Avista Energy's derivative commodity instruments outstanding as of December 31,
2001,and the average estimated fair valueof those instruments held during the year ended December 31,2001,are set forth below
(dollars in thousands):
Estimated Fair Value Average Estimated Fair Value for the
as of December 31,2001 vear ended December 31,2001
Current Long-term Current Long-term Current Long-term Current Long-term
Assets Assets Liabilities Liabilities Assets Assets Liabilities Liabilities
Naturalgas $184,389 $74,300 $171,801 $48,496 $325,580 $103,625 $310,061 $87,510
Electric 292,648 309,197 202,036 251,484 3,245,925 810,925 3,143,976 740,165
Emission
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NOTES TO FINANCIAL STATEMENTS (Continued)
allowances ----344 -39
Total $477.037 $383.497 $373.837 $299.980 $3.571.849 $914.550 $3.454.076 $827.675
The weighted average term of Avista Energy's natural gas derivative commodity instruments as of December 31,2001 was
approximately 5 months.The weighted average term of Avista Energy's electric derivative commodity instruments as of December
31,2001 was approximately 6 months.The change in the estimated fair value position of Avista Energy's energy commodity
portfolio,net of the reserves for credit and market risk for 2001 was an unrealized loss of $30.2 million and is included in the
Consolidated Statements of Income in operating revenues.The change in the fair value position for 2000 was an unrealized gain of
$176.8 million.In 1999,an unrealized gain of $0.2 million was recorded.
Market Risk
Avista Utilities and Avista Energy manage,on a portfolio basis,the market risks inherent in their activities subject to parameters
established by the Company's Risk Management Committee.Market risks are monitored by the Risk Management Committee to
ensure compliance with the Company's risk management policies.Avista Utilities measures exposure to market risk through daily
evaluation of the imbalance between projected loads and resources.Avista Energy measures the risk in its portfolio on a daily basis
utilizing a VAR model and monitors its risk in comparison to established thresholds.
Credit Risk
Credit risk relates to the risk of loss that Avista Utilities and/or Avista Energy would incur as a result of non-performance by
counterparties of their contractual obligations to deliverenergy and make financial settlements.Credit risk includes the risk that a
counterparty may default due to circumstances relating directly to it and the risk that a counterparty may default due to circumstances
that relate to other market participants that have a direct or indirect relationship with such counterparty.Avista Utilities and Avista
Energy seek to mitigate credit risk by applying specific eligibility criteria to existing and prospective counterparties and by actively
monitoringcurrent credit exposures.However,despite mitigation efforts,defaults by counterparties periodicallyoccur.Avista Energy
experienced payment receipt defaults from certain parties impacted by the California energy crisis.Avista Energy and Avista Corp.
(through the Avista Utilities division)have engaged in physical and financial transactions with Enron and certain of its affiliates and
experienced disruptions to forwardcontract commitments as a result of Enron's December 2001 bankruptcy.See Note 24 for more
information.
Credit risk also involves the exposure that counterparties perceive related to performance by Avista Utilities and Avista Energy to
performdeliveries and settlement of energy resource transactions.These counterparties seek assurance of performance in the form of
letters of credit,prepayment or cash deposits,and,in the case of Avista Energy,parent company performance guarantees.In periods
of price volatility,the level of exposure can change significantly,with the result that sudden and significant demands may be made
against the Company's capital resource reserves (credit facilities and cash).Avista Utilities and Avista Energy actively monitor the
exposure to possible collateral calls and take steps to minimize capital requirements.
OtherOperatingRisks
In addition to commodity price risk,Avista Utilities'commodity positions are subject to operational and event risks including,among
others,increases in load demand,transmission or transport disruptions,fuel quality specifications and forced outages at generating
plants.Avista Utilities also has exposure to weather conditions and natural disasters that can cause physical damage to property,
requiringimmediate repairs to restore utility service.
NOTE 8.JOINTLY OWNED ELECTRIC FACILITIES
The Company has a 15 percent interest in a twin-unit coal-firedgenerating facility,the Colstrip Generating Project (Colstrip)located
in southeastern Montana,and provides financing for its ownership interest in the project.The Company's share of related operating
and maintenance expenses for plant in service is included in the Consolidated Statements of Income.The Company's share of utility
plant in service was $314.3 million and accumulated depreciation was $149.3 million as of December 31,2001.
FERC FORM NO.1 (ED.12-88)Page 123.11
Name of Respondent This Report is:Date of Report Year of Report
(1)_X An Original (Mo,Da,Yr)
Avista corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 9.PROPERTY,PLANT AND EQUIPMENT
The balances of the major classifications of property,plant and equipment are detailed in the following table as of December 31
(dollars in thousands):
2001 2000
Avista Utilities:
Electric production $691,299 $672,070
Electric transmission 288,739 280,271
Electric distribution 678,448 652,966
Construction work-in-progress(CWIP)and other 119,389 95,219
Electric total 1,777,875 1,700,526
Natural gas undergroundstorage 18,130 18,687
Naturalgas distribution 414,422 396,100
CWIP and other 46,404 48,558
Natural gas total 478,956 463,345
Common plant (including CWIP)75,912 74,894
Total AvistaUtilities 2,332,743 2,238,765
Energy Tradingand Marketing 128,577 72,122
Informationand Technology 16,030 13,110
Other 21,117 31,663
Total $2.498.467 $2.355.660
Property,plant,and equipment under capital leases at Avista Capital's subsidiaries totaled $5.4 million and $12.7 million as of
December 31,2001 and 2000,respectively.The associated accumulated depreciation totaled $2.6 million and $6.8 million as of
December 31,2001 and 2000,respectively.
NOTE 10.PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
The Company has a pension plan coveringsubstantially all of its regular full-time employees.Certain of the Company's subsidiaries
also participate in this plan.Individual benefits under this plan are based upon years of service and the employee's average
compensation as specified in the plan.The Company'sfundingpolicy is to contribute amounts that are not less than the minimum
amounts requiredto be funded under the Employee Retirement Income Security Act,nor more than the maximum amounts which are
currently deductible for income tax purposes.Pension fund assets are invested primarily in marketable debt and equity securities.
The Company also has a Supplemental Executive Retirement Plan (SERP)that provides additional pension benefits to executive
officers of the Company.The SERP is intended to providebenefits to executive officers whose benefits under the pension plan are
reduced due to the application of Section 415 of the Internal Revenue Code of 1986 and the deferral of salary under deferred
compensation plans.
In 2001,the Company recorded an unfunded accumulated benefit obligationof $1.1 million related to the SERP.This resulted in a
charge to other comprehensive income of $0.7 million,net of taxes.
The Company providescertain health care and life insurance benefits for substantially all of its retired employees.The Company
accrues the estimated cost of postretirement benefit payments during the years that employees provide services.The Company
elected to amortize this obligationof $34.5 million over a period of twenty years,beginning in 1993.
The following table sets forth the pension and health care plan disclosures as of December 31,2001 and 2000 and for the years ended
December 31,2001,2000 and 1999 (dollars in thousands):
FERC FORM NO.1 (ED.12-88)Page 123.12
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Pension Benefits
Other Benefits
2001 2000 2001
2000
Change in benefit obligation:
Benefit obligation as of beginning of year $184,636 $171,424 $32,761 $30,637
Service cost 5,716 5,372 460 601
Interest cost 14,293 13,412 2,567 2,407
Actuarial loss 18,582 7,799 3,267 1,580
Benefits paid (11,780)(12,401)(2,635)(2,427)
Expenses paid (937)(970)(65)(37)
Benefitobligation as of end of year $210.510 $184.636 $36 355 $32.761
Change in plan assets:
Fair value of plan assets as of beginning of year $175,033 $185,564 $15,196 $15,808
Actual return on plan assets (9,313)(1,005)(902)(784)
Employer contributions -3,304 511 1,182
Benefits paid (11,078)(11,860)(771)(973)
Expenses paid (937)(970)(65)(37)
Fair value of plan assets as of end of year $153,705 $175.033 $13.969 $15.196
Funded status $(56,805)$(9,603)$(22,386)$(17,565)
Unrecognized net actuarial loss (gain)31,144 (12,152)(429)(5,961)
Unrecognized prior service cost 9,726 11,274 -
Unrecognized net transition obligation/(asset)(3,757)(4,843)16,865 18,399
Accrued benefit cost $(19,692)$(15.324)$(5.950)$(5.127)
Assumptions as of December 31
Discount rate 7.25%7.75%7.25%7.75%
Expected return on plan assets 9.00%9.00%9.00%9.00%
Rate of compensation increase 5.00%5.00%
Medical cost trend pre-age 65 -initial 9.00%5.00%
Medical cost trend pre-age 65 -ultimate 5.00%5.00%
Ultimate medical cost trend year pre-age 65 2003 2000
Medical cost trend post-age 65 -initial 12.00%6.00%
Medical cost trend post-age 65 -ultimate 6.00%6.00%
Ultimate medical cost trend year post-age 65 2004 2000
2001 2000 1999 2001 2000
1999
Componentsof net periodic benefit cost:
Service cost $5,716 $5,372 $6,201 $460 $601 $696
Interest cost 14,293 13,412 12,526 2,567 2,407 2,178
Expected return on plan assets (15,254)(16,243)(15,681)(1,311)(1,372)(1,075)
Transition (asset)/obligation recognition (1,086)(1,086)(1,086)1,534 1,534 1,534
Amortization of prior service cost 989 1,548 1,918 ---
Net gain recognition _1_'L9 (858)46 (52)(300)(159)
Net periodic benefit cost $4.797 $2.145 $3.924 $3.198 $2 R70 $3.174
FERC FORM NO.1 (ED.12-88)Page 123.13
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Assumed health cost trend rates have a significant effect on the amounts reported for the health care plans.A one-percentage-point
increase in the assumed health care cost trend rate for each year would increase the accumulated postretirement benefit obligation as of
December 31,2001 by $2.6 million and the service and interest cost by $0.2 million.A one-percentage-point decrease in the assumed
health care cost trend rate for each year would decrease the accumulated postretirement benefit obligationas of December 31,2001 by
$2.4 million and the service and interest cost by $0.2 million.
The Company has a salary deferral401(k)plan that is a defined contributionplan and covers substantially all employees.Employees
can make contributions to their respective accounts in the 401(k)plan on a pre-tax basis up to the maximum amount permitted by
law.The Company matches a portion of the salary deferred by each participant according to the schedule in the 401(k)plan.
Employer matching contributions of $3.5 million,$3.3 million,$3.4 million were expensed in 2001,2000 and 1999,respectively.
NOTE 11.ACCOUNTING FOR INCOME TAXES
As of December 31,2001 and 2000,the Company had net regulatory assets of $149.0 million and $156.7 million,respectively,
related to the probable recovery of certain deferred tax liabilities from customers through future rates.
Deferredincome taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for
financial reportingpurposes and the amounts used for income tax purposes and tax credit carryforwards.The net deferred income tax
liability consisted of the following as of December 31 (dollars in thousands):
2001 2000
Deferred tax assets:
Allowancefor doubtful accounts $17,431 $4,943
Reserves not currently deductible l1,071 37,080
Contributionsin aid of construction 9,176 8,543
Deferredcompensation 4,481 3,848
Centralia sale regulatory liability 3,415 9,650
Other 9,943 11,792
Total deferred tax assets 55,517 75.856
Deferred tax liabilities:
Differencesbetween book and tax basis of utility plant 367,406 366,126
Power and natural gas deferrals 88,323 27,889
Unrealized energy commodity gains 66,401 86,650
Power exchange contract monetization 34,444 25,484
Demand side management programs 5,679 5,761
Loss on reacquired debt 4,696 4,872
Other 5,996 5,384
Total deferred tax liabilities 572.945 522,166
Net deferred tax liability $517.428 $446.310
The realization of deferred tax assets is dependent upon the ability to generate taxable income in future periods.The Company
evaluated availableevidence supporting the realization of it deferred tax assets and determined it is more likely than not that deferred
tax assets will be realized.
A reconciliation of federal income taxes derived from statutory federal tax rates (35 percent in 2001,2000 and 1999)applied to
pre-tax income from continuing operations and expense as set forth in the accompanying Consolidated Statements of Income is as
follows for the years ended December 31 (dollars in thousands):
2001 2000 1999
FERC FORM NO.1 (ED.12-88)Page 123.14
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Federal income taxes at statutory rates $32,897 $62,319 $15,946
Increase (decrease)in tax resulting from:
Accelerated tax depreciation 5,849 4,835 1,869
State income tax expense (8,870)3,712 (2,144)
Prior year audit adjustments (395)72 (1,642)
Other-net 4,905 6,060 2,868
Total income tax expense $34.386 $76,998 $16.897
IncomeTax Expense Consisted of the Following:
Federal taxes currently provided $(44,755)$(4,839)$4,987
Deferred federal income taxes 79,141 81.837 11,910
Total income tax expense $34.386 $76.998 $16.897
2001 2000 1999
Income Tax Expense by Business Segment:
Avista Utilities $20,177 $(1,990)$33,284
Energy Tradingand Marketing 32,489 95,266 (34,098)
Informationand Technology (11,977)(10,138)(3,225)
Other (6,303)(6,140)20,936
Total income tax expense $34.386 $76,998 $16.897
NOTE 12.ENERGY PURCHASE CONTRACTS
The Company has long-term contracts related to the purchase of fuel for thermal generation,natural gas and hydroelectric power.The
termination dates of the contracts range from one month to the year 2044 and the majority providefor minimum purchases at the then
effective market rate.The Company also has various agreements for the purchase,sale or exchange of electric energy with other
utilities,cogenerators,small power producers and government agencies.Total expenses for power purchased,natural gas purchased
for resale and fuel for generation were $1,011.0 million,$1,311.5 million and $706.4 million in 2001,2000 and 1999,respectively.
The following table details future contractual commitments for power and natural gas resources (dollars in thousands):
2002 2003 2004 2005 2006 Thereafter Total
Power resources $165,322 $179,953 $141,612 $89,387 $88,088 $892,218 $1,556,580
Natural gas resources 203,967 172,589 161,924 77,534 49.592 493,461 1,159,067
Total $369.289 $352.542 $303.536 $166.921 $137.680 $1.385.679 $2.715.647
All of the energy purchase contracts were entered as part of Avista Utilities'obligation to serve its retail natural gas and electric
customers'energy requirements.As a result,these costs are generally recovered either through base retail rates or adjustments to
retail rates as part of the power and natural gas cost deferral and recovery mechanisms.
The Company has fixed contracts with certain Public Utility Districts (PUD)to purchase portions of the output of certain generating
facilities.Although the Company has no investment in the PUD generating facilities,the fixed contracts obligate the Company to pay
certain minimum amounts (based in part on the debt service requirements of the PUD)whether or not the facility is operating.The
cost of power obtained under the contracts,including payments made when a facility is not operating,is included in resource costs in
the Consolidated Statements of Income.Expenses under these PUD contracts for 2001,2000 and 1999,were $7.4 million,$7.5
million and $6.4 million,respectively.Information as of December 31,2001,pertaining to these PUD contracts is summarized in the
following table (dollars in thousands):
Company's Current Share of
Debt Revenue Expira-
Kilowatt Annual Service Bonds tion
Output Capability Costs (1)Costs (1)Outstandine Date
FERC FORM NO.1 (ED.12-88)Page 123.15
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Chelan County PUD:
Rocky Reach Project 2.9%37,000 $1,670 $1,067 $9,493 201I
Grant County PUD:
Priest Rapids Project 6.1 55,000 1,750 928 9,895 2040
Wanapum Project 8.2 75,000 3,071 1,864 13,102 2040
Douglas County PUD:
Wells Project 3.5 30,000 942 588 5.703 2018
Totals 197.000 $7.433 $4.447 $38.193
(1)The annual costs will change in proportionto the percentage of output allocated to the Company in a particular
year.Amounts represent the operating costs for the year 2001.Debt service costs are included in annual costs.
The estimated aggregate amounts of required minimum payments (the Company's share of debt service costs)under these PUD
contracts are as follows (dollars in thousands):
2002 2003 2004 2005 2006 Thereafter Total
Minimum payments $4,423 $4,651 $4,275 $4,701 $3,396 $26,256 $47,702
In addition,the Company will be required to pay its proportionate share of the variableoperating expenses of these projects.
NOTE 13.LONG-TERM DEBT
The following details the interest rate and maturity dates of secured and unsecured medium-term notes outstanding as of December 31
(dollars in thousands):
Secured Medium-TermNotes Unsecured Medium-TermNotes
Maturity Interest Interest
Year Rate 2001 2000 Rate 2001 2000
2001 7.59%-7.60%$-$15,000 8.01%-9.57%$-$74,000
2002 6.28%-6.61%*40,000 8.15%*10,000
2003 6.25%15,000 15,000 6.75%-8.99%190,000 190,000
2004 ---7.42%30,000 30,000
2005 6.39%-6.68%29,500 29,500 ---
2006 7.89%-7.90%30,000 30,000 8.14%8,000 8,000
2007 ---5.99%-7.94%26,000 26,000
2008 6.89%-6.95%20,000 20,000 6.06%25,000 25,000
2010 6.67%-6.90%10,000 10,000 8.02%25,000 25,000
2012 7.37%7,000 7,000 8.05%12,000 12,000
2018 7.26%-7.45%27,500 27,500 ---
2022 ---8.15%-8.23%10,000 10,000
2023 7.18%-7.54%24,500 24,500 7.99%5,000 5,000
2028 ---6.37%-6.88%45,000 45.000
Total $163,500 $218.500 $376.000 $460,000
*In 2001,the Company legally defeased $50.0 million of Medium-TermNotes scheduled to mature in 2002.
In addition to the required maturities documented in the table above,the Company has sinking fund requirements of $1.6 million in
each of 2002 and 2003,$1.5 million in each of 2004 and 2005,and $1.2 million in 2006.The sinking fund requirements may be met
by certification of property additions at the rate of 143 percent of requirements.All of the Company's utility plant is subject to the
lien of the Mortgage and Deed of Trust securing outstanding First MortgageBonds.
FERC FORM NO.1 (ED.12-88)Page 123.16
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
In April 2001,the Company issued $400.0 million of 9.75 percent Senior Notes due in 2008.In December 2001,the Company issued
$150.0 million of 7.75 percent First Mortgage Bonds due in 2007.As of December 31,2001,the Company had remaining
authorization to issue up to $317.0 million of Unsecured Medium-TermNotes.
Under various financingagreements,the Company is restricted as to the amount of additional First Mortgage Bonds that it can issue.
As of December 31,2001,the Company could issue $146.7 million of additional First Mortgage Bonds under the most restrictive of
these financingagreements.
In September 1999,$83.7 million of Pollution Control Revenue Refunding Bonds (Avista CorporationColstrip Project),Series
1999A due 2032 and Series 1999B due 2034 were issued by the City of Forsyth,Montana.The proceeds of the bonds were utilized to
refund the $66.7 million of 7.13 percent First Mortgage Bonds due 2013 and the $17.0 million of 7.40 percent First Mortgage Bonds
due 2016.The Series 1999A and Series 1999B Bonds are backed by an insurance policy issued by AMBAC Assurance Corporation.
The interest rate during2001 ranged from 2.15 percent to 4.50 percent.As of December 31,2001,the rate was 2.17 percent and was
a floating rate that adjusted periodically.In January 2002,the interest rate on the bonds was fixed for a period of seven years at a rate
of 5.00 percent for Series 1999A and 5.13 percent of Series 1999B.
Other long-term debt consisted of the following items related to subsidiary operations as of December 31 (dollars in thousands):
2001 2000
Notes payable $688 $642
Capital lease obligations 2,101 2,878
Subsidiary total debt 2,789 3,520
Less:current portion 1,827 901
Subsidiary net long-term debt $962 $2.619
NOTE 14.SHORT-TERM BORROWINGS
As of December 31,2001,the Company maintained a committed line of credit with various banks in the total amount of $220 million
that expires on May 29,2002.Under this committed line of credit,the Company may have up to $50 million in letters of credit
outstanding.As of December 31,2001 there were $13.9 million of letters of credit outstanding.The Company pays commitment
fees of up to 0.2 percent per annum on the average daily unused portion of the credit agreement,and utilization fees of up to 0.5
percent.
The committed line of credit agreement contains customary covenants and default provisions,including covenants not to permit the
ratio of ,,consolidated total debt"to ,,consolidated total capitalization"of Avista Corp.to be,at the end of any fiscal quarter,greater
than 60 percent.As of December 31,2001,the ratio was in compliance with this covenant at 59.4 percent.The committed line of
credit also has a covenant requiring the ratio of ,,consolidated cash flow"to ,,consolidated fixed charges"of Avista Corp.or Avista
Utilities for any four-fiscalquarter period ending at any fiscal quarter end to be less than certain specified ratios.In August 2001,the
Company determined that it would not be in compliance with the fixed charge coverage covenant for the period ending September
30,2001 or for any subsequent period through the termination date of the agreement.Accordingly,in September 2001,Avista Corp.
requested,and obtained,a waiver of this covenant through the termination date of the agreement.As a result of this waiver,the
failure to comply with this covenant does not constitute an event of default under the agreement.Additionally,Avista Corp.secured
the committed line of credit with first mortgage bonds in connection with this waiver.
In addition,the Company had a $50 million regional commercial paper program that is backed by the committed line of credit.
During2001,under various agreements with banks,the Company could also have up to $100 million in loans outstanding at any one
time,with the loans available at the banks'discretion.These arrangements provided,if funds were made available,for fixed-term
loans for up to 180 days at a fixed rate of interest.None of these agreements were in place as of December 31,2001.
FERC FORM NO.1 (ED.12-88)Page 123.17
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Balances and interest rates of bank borrowingsunder these arrangements were as follows as of and for the years ended December 31
(dollars in thousands):
2001 2000 1999
Balance outstanding at end of period:
Fixed-term loans $-$-$33,500
Commercial paper -11,160 10,000
Revolvingcredit agreement 55,000 152,000 75,000
Maximum balance outstanding during the period:
Fixed-term loans $-$80,000 $93,500
Commercial paper 11,160 36,900 10,000
Revolvingcredit agreement 223,000 185,000 75,000
Average balance outstanding during the period:
Fixed-term loans $-$19,538 $29,I10
Commercial paper 558 16,833 2,604
Revolvingcredit agreement 108,996 84,255 23,767
Average interest rate during the period:
Fixed-term loans -%6.70%5.48%
Commercial paper 7.80 6.82 5.89
Revolvingcredit agreement 5.95 7.26 5.87
Average interest rate at end of period:
Fixed-term loans -%-%6.56%
Commercial paper -7.63 6.70
Revolving credit agreement 5.42 7.55 6.71
As of December 31,2001 Avista Energy and its subsidiary,Avista Energy Canada,Ltd.,as co-borrowers,had a credit agreement with
a group of commercial lenders in the aggregate amount of $155 million expiring June 28,2002.This credit agreement may be
terminated by the banks at any time and all extensions of credit under the agreement are payable upon demand,in either case at the
lenders'sole discretion.This agreement also provides,on an uncommitted basis,for the issuance of letters of credit to secure
contractual obligations to counterparties.This facility is guaranteed by Avista Capital and secured by substantially all of Avista
Energy's assets.The maximum amount of credit extended by the banks for the issuance of letters of credit is the subscribed amount of
the facility less the amount of outstanding cash advances,if any.The maximum amount of credit extended by the banks for cash
advances is $30 million.Letters of credit outstanding under the facility totaled approximately $39.6 million and $71.5 million as of
December 31,2001 and 2000,respectively.
The Avista Energy credit agreement contains customary covenants and default provisions,includingcovenants to maintain ,,minimum
net workingcapital"and ,,minimum net worth",as well as a covenant limiting the amount of indebtedness which the co-borrowers may
incur.In addition,the agreement contains certain restricted payment provisions generally prohibitingdistributions.
In October 2001,Avista Capital entered into a $20 million promissory note collateralized by certain receivables.The note is due in
monthly installments of $0.2 million including interest at a variablerate (6.0 percent as of December 31,2001).The note has a
balloon payment of $18.8 million due in October 2002 and there was $19.8 million outstanding under the promissory note as of
December 31,2001.
NOTE 15.LEASES
The Company has multiple lease arrangements involving various assets,with minimum terms ranging from one to twenty-five years
and expiration dates from 2002 to 2020.The Company's most significant leased assets include the Rathdrum CT and the corporate
office building.Certain of the lease arrangements require the Company,upon the occurrence of specified events,to purchase the
leased assets.The Company's management believes the likelihood of the occurrence of the specified events under which the
FERC FORM NO.1 (ED.12-88)Page 123.18
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Company could be required to purchase the leased assets is remote.Rental expense under operating leases for the years ended
December 31,2001,2000 and 1999 was $19.8 million,$16.2 million and $18.7 million,respectively.Future minimum lease
payments required under operating leases havinginitial or remaining noncancelable lease terms in excess of one year as of December
31,2001 were as follows (dollars in thousands):
Year ending December 31:2002 2003 2004 2005 2006 Thereafter Total
Minimum payments required $17.493 $15.843 $13.565 $8.971 $8.277 $77.507 $141.656
The payments under the Avista Capital subsidiaries'capital leases for the next three years are $1.4 million in 2002,$0.7 million in
2003 and $0.2 million in 2004.As of December 31,2001,there were no material capital lease payments at Avista Capital
subsidiaries past 2004.
NOTE 16.PREFERRED STOCK-CUMULATIVE
On September 15,2002,2003,2004,2005 and 2006,the Company must redeem 17,500 shares at $100 per share plus accumulated
dividends through a mandatory sinking fund.As such,redemption requirements are $1.75 million in each of the years 2002 through
2006.The remaining shares must be redeemed on September 15,2007.The Company has the right to redeem an additional 17,500
shares on each September 15 redemption date.Upon involuntaryliquidation,all preferred stock will be entitled to $100 per share
plus accrued dividends.
NOTE 17.CONVERTIBLE PREFERREDSTOCK
In December 1998,as part of a dividendrestructuring plan,the Company issued 1,540,460 shares of its $12.40 ConvertiblePreferred
Stock,Series L (Series L Preferred Stock),in exchange for 15,404,595 shares of common stock,on the basis of a one-tenth interest in
one share of preferredstock for each share of common stock.The Series L Preferred Stock had a liquidationpreference of $182.8125
per share.
During 1999,the Company repurchased the equivalent of 32,250 shares of the Series L Preferred Stock.In February 2000,the
Company exercised its option to convert all the remaining outstanding shares of Series L Preferred Stock into common stock.One
share of Series L Preferred Stock equaled 10 depositary shares,also known as RECONS (Return-Enhanced ConvertibleSecurities).
The RECONS were also converted into common stock on the same conversion date.Each of the RECONS was converted into the
following:0.7205 shares of common stock,representing the optional conversion price;plus 0.0361 shares of common stock,
representing the optional conversion premium;plus the right to receive $0.21 in cash,representing an amount equivalent to
accumulated and unpaid dividends up until,but excluding,the conversion date.Cash payments were made in lieu of fractional shares.
NOTE 18.COMPANY-OBLIGATED MANDATORILY REDEEMABLE PREFERRED TRUST SECURITIES
In 1997,Avista Capital I,a business trust,issued $60.0 million of Preferred Trust Securities with an annual distribution rate of 7875
percent.Concurrent with the issuance of the Preferred Trust Securities,Avista Capital I issued $1.9 million of Common Trust
Securities to the Company.The sole assets of Avista Capital I are the Company's 7.875 percent Junior Subordinated Deferrable
Interest Debentures,Series A,with a principal amount of $61.9 million.These debt securities may be redeemed at the Company's
option on or after January 15,2002 and mature January 15,2037.
In 1997,Avista Capital II,a business trust,issued $50.0 million of Preferred Trust Securities with a floating distribution rate of
LIBOR plus 0.875 percent,calculated and reset quarterly.The annual distribution rate paid during2001 ranged from 2.95625 percent
to 7.61125 percent.As of December 31,2001,the annual distribution rate was 2.95625 percent.Concurrent with the issuance of the
Preferred Trust Securities,Avista Capital II issued $1.5 million of Common Trust Securities to the Company.The sole assets of
Avista Capital II are the Company's Floating Rate Junior Subordinated Deferrable Interest Debentures,Series B,with a principal
amount of $51.5 million.These debt securities may be redeemed at the Company's option on or after June 1,2007 and mature June
FERC FORM NO.1 (ED.12-88)Page 123.19
Name of Respondent This Report is:Date of Report Year of Report
(1)_X An Original (Mo,Da,Yr)
Avista corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
1,2037.In December 2000 the Company purchased $10.0 million of these Preferred Trust Securities.
The Company has guaranteed the payment of distributions on,and redemption price and liquidation amount in respect of,the
Preferred Trust Securities to the extent that Avista Capital I and Avista Capital H have funds availablefor such payments from the
respective debt securities.Upon maturity or prior redemption of such debt securities,the Trust Securities will be mandatorily
redeemed.The Consolidated Statements of Capitalization reflect only $60.0 million and $40.0 million of Preferred Trust Securities
as all intercompany transactions have been eliminated.
NOTE 19.FAIR VALUE OF FINANCIAL INSTRUMENTS
The fair value of the Company's long-termdebt (includingcurrent-portion,but excluding notes payable and other)as of December 31,
2001 and 2000 was estimated to be $1,160.2 million,or 99 percent of the carrying value,and $772.5 million,or 101 percent of the
carrying value,respectively.The fair value of the Company's mandatorily redeemable preferred stock was estimated to be $17.5
million,or 50 percent of the carrying valueas of December 31,2001 and 2000.The fair value of the Company's preferred trust
securities as of December 31,2001 and 2000 was estimated to be $84.6 million,or 85 percent of the carrying value,and $79.2
million,or 79 percent of the carrying value,respectively.These estimates were based on availablemarket information.
NOTE 20.COMMON STOCK
In April 1990,the Company sold 1,000,000 shares of its common stock to the Trustee of the Investment and Employee Stock
Ownership Plan for Employees of the Company (Plan)for the benefitof the participants and beneficiaries of the Plan.In payment for
the shares of common stock,the Trustee issued a promissory note payable to the Company in the amount of $14.1 million.Dividends
paid on the stock held by the Trustee,plus Company contributions to the Plan,if any,are used by the Trustee to make interest and
principal payments on the promissory note.The balance of the promissory note receivable from the Trustee ($5.7 million as of
December 31,2001)is reflected as a reduction to common equity.The shares of common stock are allocated to the accounts of
participants in the Plan as the note is repaid.During 2001,the cost recorded for the Plan was $5.8 million.Interest on the note
payable to the Company,cash and stock contributions to the Plan and dividends on the shares held by the Trustee were $0.6 million,
$1.6 million and $0.1 million,respectively during 2001.
In May 1999,the Company's Board of Directors authorized the Company to repurchase in the open market or through privately
negotiated transactions up to an aggregate of 10 percent of its common stock and common stock equivalents over the next two years.
The repurchased shares return to the status of authorized but unissued shares.During 1999 and 2000,the Company repurchased
approximately 4.8 million common shares and 322,500 shares of Return-Enhanced ConvertibleSecurities (equivalentto 32,250 shares
of ConvertiblePreferred Stock,Series L).The combined repurchases of these two securities represented 9 percent of outstanding
common stock and common stock equivalents.No common shares were repurchased during 2001.
In November 1999,the Company adopted a shareholder rights plan pursuant to which holders of common stock outstanding on
February 15,1999,or issued thereafter,were granted one preferred share purchase right (Right)on each outstanding share of
common stock.Each Right,initially evidenced by and traded with the shares of common stock,entitles the registered holder to
purchase one one-hundredth of a share of preferred stock of the Company,without par value,at a purchase price of $70,subject to
certain adjustments,regulatory approvaland other specified conditions.The Rights will be exercisable only if a person or group
acquires 10 percent or more of the outstanding shares of common stock or commences a tender or exchange offer,the consummation
of which would result in the beneficialownership by a person or group of 10 percent or more of the outstanding shares of common
stock.Upon any such acquisition,each Right will entitle its holder to purchase,at the purchase price,that number of shares of
common Stock or preferred stock of the Company (or,in the case of a merger of the Company into another person or group,common
stock of the acquiring person)that has a market value at that time equal to twice the purchase price.In no event will the Rights be
exercisable by a person that has acquired 10 percent or more of the Company's common stock.The Rights may be redeemed,at a
redemption price of $0.01 per Right,by the Board of Directors of the Company at any time until any person or group has acquired 10
percent or more of the common stock.The Rights expire on March 31,2009.This plan replaced a similar shareholder rights plan
that expired in February 2000.
FERC FORM NO.1 (ED.12-88)Page 123.20
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIALSTATEMENTS (Continued)
The Company has a Dividend Reinvestment and Stock Purchase Plan under which the Company's stockholders may automatically
reinvest their dividends and make optional cash payments for the purchase of the Company's common stock at current market value.
In March 2000,the Company began issuing shares of its common stock to the Employee Investment Plan rather than having the Plan
purchase shares of common stock on the open market.In the fourth quarter of 2000,the Company also began issuing new shares of
common stock for the Dividend Reinvestment and Stock Purchase Plan.During the 2001 and 2000,a total of 332,861 and 125,636
shares of common stock were issued to these plans,respectively.
NOTE 21.EARNINGS PER COMMON SHARE
In February 2000,all outstanding shares of Series L Preferred Stock were converted into 11,410,047 shares of common stock.The
weighted-average number of shares of common stock outstanding during 2000 related to the converted shares was 9,975,997.The
costs of convertingthe Series L Preferred Stock into common stock totaled $21.3 million during the first quarter of 2000,with $18.1
million representing the optional conversion premium and $3.2 million attributable to the regular dividend on the preferred stock.As
of December 31,1999 1,508,210 shares of $12.40 ConvertiblePreferred Stock,Series L,that was convertible into 15,082,100 shares
of common stock were outstanding.All of these potential common shares and the associated dividends were excluded from the
computation of diluted earnings per common share for 1999 because their inclusion had an anti-dilutive effect on earnings per
common share.The following table presents the computation of basic and diluted earnings per common share for the years ended
December 31 (in thousands,except per share amounts):
2001 2000 1999
Numerator:
Income from continuingoperations $59,605 $101,055 $28,662
Loss from discontinued operations (47,449)(9,376)(2.631)
Net income $12,156 91,679 26,031
Deduct:Preferred stock dividendrequirements 2,432 23,735 21,392
Income available for common stock $9.724 g 944 $4.639
Denominator:
Weighted-average number of common shares
outstanding-basic 47,417 45,690 38,213
Effectof dilutive securities:
Restricted stock 5 101 112
Stock options 13 312
Weighted-average number of common shares
outstanding-diluted 47,435 46,103 38.325
Earnings per common share,basic:
Earnings per common share from continuing operations $1.21 $1.69 $0.19
Loss per common share from discontinued operations 00)(0.20)(0.07)
Total earnings per common share,basic $0.21 $1.49 $0.12
Earnings per common share,diluted:
Earnings per common share from continuing operations $1.20 $1.67 $0.19
Loss per common share from discontinued operations 0_0)(0.20)(0.07)
Total earnings per common share,diluted $0.20 $1.47 $0.12
FERC FORM NO.1 (ED.12-88)Page 123.21
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 22.INFORMATION AND TECHNOLOGY SEGMENT INFORMATION
The Information and Technologyline of business includes the results of Avista Advantage and Avista Labs.Additional financial
informationfor each of these separate companies is providedas followsfor the years ended December 31 (dollars in thousands):
2001 2000 1999
Avista Advantage
Operating Revenues $13,151 $4,971 $1,518
Loss From Operations (pre-tax)$(15,098)$(14,482)$(5,042)
Net Loss $(10,748)$(11,022)$(3,428)
Avista Labs
Operating Revenues $664 $761 $748
Loss From Operations (pre-tax)$(14,774)$(11,942)$(3,924)
Net Loss $(8,636)$(8,010)$(2,561)
NOTE 23.STOCK COMPENSATION PLANS
Avista Corp.
In 1998,the Company adopted and shareholders approved an incentive compensation plan,the Long-TermIncentive Plan (1998
Plan).Under the 1998 Plan,certain key employees,directors and officersof the Company and its subsidiaries may be granted stock
options,stock appreciation rights,stock awards (including restricted stock)and other stock-based awards and dividend equivalent
rights.The Company has availablea maximum of 2.5 million shares of its common stock for grant under the 1998 Plan.The shares
issued under the 1998 Plan are purchased by the trustee on the open market.Non-employee Directors were added to this plan in
2000.
In 2000,the Company adopted a Non-Officer Employee Long-TermIncentivePlan (2000 Plan).The provisions of the 2000 Plan are
essentially the same as those under the 1998 Plan,except for the exclusion of directors and officersof the Company.The Company
has available a maximum of 2.5 million shares of its common stock for grant under the 2000 Plan.
The Company accounts for stock based compensation using APB No.25 ,,Accounting for Stock Issued to Employees"which requires
the recognition of compensation cost on the excess,if any,of the market price of the stock at the date of grant over the exercise price
of the option.As the exercise price for options granted under the 1998 Plan and the 2000 Plan was equal to the market price at the
date of grant,there is no compensation expense recorded by the Company.SFAS No.123,,,Accounting for Stock-Based
Compensation,"requires the disclosure of pro forma net income and earnings per common share had the Company adopted the fair
value method of accounting for stock options.Under this statement,the fair value of stock-based awards is calculated with option
pricing models.These models require the use of subjective assumptions,including stock price volatility,dividend yield,risk-free
interest rate and expected time to exercise.The fair value of options is estimated on the date of grant using the Black-Scholes
option-pricingmodel.
As of December 31,2001,there were 2.5 million shares available for future stock option grants under the 1998 Plan and the 2000
Plan.
The following summarizes stock options activity under the 1998 Plan and the 2000 Plan for the years ended December 31:
2001 2000 1999
Number of shares under stock options:
Options outstanding at beginning of year 1,843,900 1,360,325 589,800
Options granted 781,900 623,200 780,700
Options exercised (2,750)(44,975)
FERC FORM NO.1 (ED.12-88)Page 123.22
Name of Respondent This Report is:Date of Report Year of Report
(1)_X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Options canceled (182,575)(94,650)(10,175)
--Options outstanding at end of year 2.440.475 1.843.900 1.360.325
Options exercisable at end of year 883.075 581.025 147,200
2001 2000 1999
Weighted average exercise price:
Options granted $12.43 $23.03 $17.21
Options exercised $17.96 $18.53 $-
Options canceled $19.22 $18.15 $18.63
Options outstanding at end of year $17.49 $19.80 $18.29
Options exercisable at end of year $19.28 $18.72 $19.63
Weighted average fair value of options granted during the year $5.54 $12.02 S 5.02
Principal assumptions used in applying the Black-Scholes model:
Risk-free interest rate 4.05%-5.13%5.87%-6.87%5.57%-6.63%
Expected life,in years 7 7 7
Expected volatility 60.80%58.47%27.92%
Expected dividend yield 3.93%2.34%3.11%
Informationwith respect to options outstanding and options exercisable as of December 31,2001 was as follows:
Options Outstandine Options Exercisable
Weighted Weighted Weighted
Average Average Average
Range of Number Exercise Remaining Number Exercise
Exercise Prices of Shares Price Life (in years)of Shares Price
$11.80 700,900 $11.80 9.9 -$-
$16.48-$17.31 673,900 17.23 7.0 356,350 17.29
$18.31-$20.11 395,775 18.73 6.2 279,750 18.61
$22.54-$23.00 611,700 22.58 7.5 230,175 22.59
$26.59-$28.72 58,200 27.19 7.9 16,800 27.1 1
Total 2.440.475 $17.49 7.8 883.075 $19.28
If compensation expense for the Company's stock option plans were determined consistent with SFAS No.123,net income and
earnings per common share would have been the following pro forma amounts for the years ended December 31:
2001 2000 1999
Net income (dollars in thousands):
As reported $12,156 $91,679 $26,031
Pro forma $9,355 $89,850 $24,636
Basic earnings per common share
As reported $0.21 $1.49 $0.12
Pro forma $0.15 $1.45 $0.08
Diluted earnings per common share
As reported $0.20 $1.47 $0.12
Pro forma $0.15 $1.43 $0.08
FERC FORM NO.1 (ED.12-88)Page 123.23
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista corp.(2)A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
The Company granted 1,000 and 20,000 shares of restricted common stock in 2000 and 1999,respectively.No shares of restricted
stock were granted in 2001.Participants are entitled to dividends and to vote their respective shares.The sale or transfer of restricted
stock is prohibitedduring the vesting period except as specified in the award agreements.The value of restricted stock awards is
established by the average market price on the date of grant.Restricted stock awarded in 2001,2000 and 1999 vests over periods
from four to five years.
Common equity was reduced in the accompanying Consolidated Statements of Capitalization by the cost of restricted shares acquired
on the open market.Accordingly,the Company is recording compensation expense ratably over the restriction periods based on the
reduction to common equity.
Avista CapitalCompanies
Certain subsidiaries of Avista Capital have employee stock incentive plans under which certain employees and directors of the
Company and the subsidiaries are granted options to purchase subsidiary shares at prices no less than the fair market value on the date
of grant.Options outstanding under these plans usually vest over periods of between three and five years from the date granted and
terminate ten years from the date granted.Upon termination of employment,vested options may be exercised and the related
subsidiary shares may be,but are not required to be,repurchased by the applicable subsidiary at estimated fair value.
NOTE 24.COMMITMENTS AND CONTINGENCIES
The Company believes,based on the information presently known,that the ultimate liability for the matters discussed in this note,
individually or in the aggregate,taking into account established accruals for estimated liabilities,will not be material to the
consolidated financial condition of the Company,but could be material to results of operations or cash flows for a particular quarter
or annual period.No assurance can be given,however,as to the ultimate outcome with respect to any particular issue.
Securities Litigation
On July 27,2000,John Bain filed a lawsuit in the U.S.District Court for the Eastern District of Washington against the Company and
Thomas M.Matthews,the formerChairman of the Board,President and ChiefExecutive Officer of the Company,and Jon E.Eliassen,
a Senior Vice President and the Chief Financial Officer of the Company.On August 2,2000,Wei Cao and William Dalton filed
separate lawsuits in the same Court against the Company and Mr.Matthews.On August 7,2000,Martin Capetz filed a lawsuit in the
same Court against the Company,Mr.Matthews and Mr.Eliassen.On November9,2000,the Court entered an order consolidating
the cases,appointing the lead stockholder-plaintiff,and appointing lead stockholders-plaintiffs'counsel to prosecute the litigation.On
February 13,2001,plaintiffs filed their First Amended and Consolidated Class Action Complaint asserting claims on behalf of a
purported class of persons who purchased Company common stock during the period April 14,2000,through June 21,2000.In their
consolidated complaint,plaintiffs asserted violationsof Section 10(b)of the Securities Exchange Act of 1934,as amended,and Rule
10b-5 thereunder,arising out of various alleged misstatements and omissions in the Company's Annual Report on Form 10-K for the
year 1999,its Quarterly Report on Form 10-Q for the quarter ended March 31,2000,and in other information made publicly available
by the Company,and,further,claimed that plaintiffs and the purported class suffered damages as a result thereof.Such alleged
misstatements and omissions were claimed to relate to the Company's trading activities in wholesale energy markets,the Company's
risk management policies and procedures with respect thereto,and the Company's trading losses in the second quarter of 2000.The
plaintiffs requested,among other things,compensatory damages in unspecified amounts and other relief as the Court may deem
proper.On March 29,2001,the Company filed a Motion to Dismiss the Consolidated Complaint,which was granted by the Court on
June 14,2001 without prejudice to allow the plaintiffs the opportunity to amend the complaint to seek to cure the deficiencies
identifiedby the Court.
On January 8,2002,plaintiffs filed a protectivenotice of appeal with the Ninth Circuit Court of Appeals,wherein they appealed the
District Court's Order Granting Defendants'Motion to Dismiss on June 14,2001,and its December 20,2001 Order Denying
FERC FORM NO.1 (ED.12-88)Page 123.24
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Plaintiffs'Motion to Lift Stay of Discovery.On February 2,2002,the parties filed a stipulation with the Ninth Circuit Court of
Appeals,whereby all parties agreed to dismiss the appeal with prejudice.On February 4,2002,the parties also filed a stipulation of
dismissal of the case with prejudice in the District Court.On February 7,2002,the District Court issued its order dismissing the case
with prejudice,and on February 14,2002,the Court of Appeals issued its order dismissing the appeal with prejudice.
Securities and Exchange Commission Inquiry
In October 2000,the staff of the Securities and Exchange Commission requested certain information and documentation from the
Company regarding Avista Utilities'wholesale trading activities and its risk management policies and procedures with respect thereto.
The Company complied with this request,and has supplemented its response,at the Securities and Exchange Commission's request,
with respect to current risk management practices.
Commodity FuturesTrading Commission Investigation
Avista Energy and several of its formeremployees were subjected to an investigation by the Commodity Futures Trading Commission
(CFTC)into futures trading of certain Palo Verde and CaliforniaOregon Border electricity futures contracts traded on the New York
Mercantile Exchange on four separate dates in 1998.The CFTC'sDivision of Enforcement (Division)recommended to the CFTC
Commissioners that Avista Energy and several of its former employees be charged with manipulation,attempted manipulation and
other charges in connection with trading on those fourdates.In August 2001 Avista Energy reached a settlement with the Division in
which it neither admits nor denies the allegations,paid a fine of $2.1 million and agreed to a cease and desist order with respect to
certain trading activities.
State of WashingtonBusiness and Occupation Tax
The State of Washington's Business and Occupation Tax applies to gross revenue from business activities.For most types of
business,the tax applies to the gross sales price received for goods or services.For certain types of financial trading activities,
includingthe sale of stocks,bonds and other securities,the tax applies to the realized gain from the sale of the financial asset.On an
audit for the years 1997 through June 2000,the Department of Revenue (DOR)took the position that approximately 20 percent of the
energy futures trades of Avista Energy should not be treated as securities trades,but rather as energy deliveries.As a result,the DOR
applied tax against the gross sales price of the energy contracts at issue.Avista Energy subsequently received an assessment of $14.5
million for tax and interest related to the disputed issue.It is the position of Avista Energy that all of its futures trading activities are
substantively the same and there is no proper basis for the distinction made by the DOR.An administrative appeal was filed with the
DOR and a hearing was held on September 25,2001.Avista Energy is prepared to seek relief in the Washington courts if a
satisfactory determination is not received.
Hamilton Street Bridge Site
A portion of the Hamilton Street BridgeSite in Spokane,Washington (includinga former coal gasification plant site that operated for
approximately 60 years until 1948)was acquired by the Company through a merger in 1958.The Company no longer owns the
property.Initial core samples taken from the site indicate environmental contamination at the site.On January 15,1999,the
Company received notice from the State of Washington's Department of Ecology (DOE)that it had been designated as a potentially
liable party (PLP)with respect to any hazardous substances located on this site,stemming from the Company's past ownership of the
former gas plant site.In its notice,the DOE stated that it intended to complete an on-going remedial investigation of this site,
complete a feasibility study to determine the most effectivemeans of halting or controllingfuture releases of substances from the site,
and to implement appropriate remedial measures.The Company responded to the DOE acknowledging its listing as a PLP,but
requested that additional parties also be listed as PLPs.In the spring of 1999,the DOE named two other parties as additional PLPs.
FERC FORM NO.1 (ED.12-88)Page 123.25
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
An Agreed Order was signed by the DOE,the Company and Burlington Northern &Santa Fe Railway Co.(BNSF)(another PLP>on
March 13,2000 that providedfor the completion of a remedial investigation and a feasibility study.The work to be performed under
the Agreed Order includes three major technical parts:completion of the remedial investigation;performance of a focused feasibility
study;and implementation of an interim groundwater monitoring plan.During the second quarter of 2000,the Company received
comments from the DOE on its initial remedial investigation,then submitted another draft of the remedial investigation,which was
accepted as final by the DOE.After responding to comments from the DOE,the feasibility study was accepted by the DOE during the
fourth quarter of 2000.After receivinginput from the Company and the other PLPs,the final Cleanup Action Plan (CAP)was issued
by the DOE on August 10,2001.On September 10,2001,the DOE issued a draftConsent Decree for the PLPs to review.Duringthe
fourth quarter of 2001,the Company and BNSF commenced negotiations on a PLP agreement and provided joint comments
regarding the draft Consent Decree to the DOE.The Company's portion of the costs associated with the CAP is not material to the
Consolidated Statements of Income and were accrued for in the Consolidated Balance Sheet.
Sale of Certain Pentzer Corporation Subsidiaries
On February 26,2001,IDX Corporation,formerly known as Store Fixtures Group,Inc.,filed a complaint against Pentzer in the
United States District Court for the District of Massachusetts,alleging breach of contract and negligent misrepresentation relating to a
stock purchase agreement.Pursuant to this agreement,Pentzer sold the capital stock of a group of companies on August 31.1999
Plaintiff alleges that Pentzer breached various representations and warranties concerning financial statements and inventory,
contending that reliance on such representations and warranties caused them to pay more for the group of companies than they were
worth.In total,plaintiffclaims damages in the approximate amount of $9 million.Pentzer has retained legal counsel and intends to
vigorouslydefend against this action.
On April 7,2000,CreativeSolutions Group,Inc.and Form House Holdings,Inc.filed a complaint against Pentzer in the United
States District Courtfor the District of Massachusetts,alleging misrepresentations and breach of representations and warranties made
under a stock purchase agreement.Pursuant to this agreement,Pentzer sold the capital stock of a group of companies on March 31,
1999.On November2,2001,plaintiffs filed a motion to amend their complaint.The proposed amended pleading,among other
things,removes Form House Holdings,Inc.as a plaintiff;however,plaintiff Creative Solutions Group,Inc.continues to allege that
Pentzer made misrepresentations and breached various representations and warranties concerning financial statements,cost of goods
sold and inventory,contending that reliance on such representations and warranties caused them to pay more for the group of
companies than they were worth.In total,plaintiff alleges damages in the approximate amount of $31 million,plus exemplary
damages,interest and attorney's fees.A trial date is currently scheduled for June 2002.Pentzer has retained legal counsel and
intends to vigorouslydefend against this action.
Spokane River
In March 2001,the Washington State Department of Ecology (Ecology)informed Avista Development of a health advisory
concerning PCBs found in fish caught in a portionof the Spokane River.In June 2001 Avista Development received official notice as
a potentially liable person with respect to contaminated sites on the Spokane River.Ecology discovered PCBs in fish and sediments
in the 1970s and 1980s.In the 1990s,Ecology performed subsequent sampling of the river and identifiedpotential sources of the
PCBs,includingthe Spokane Industrial Park (SIP)and a number of other entities in the area.The SIP,renamed Pentzer Development
Corporation(Pentzer Development)in 1990,operated a wastewater treatment plant at the site until it was closed in December 1993.
The SIP's treatment plant discharged to the Spokane River under the terms of a National Pollutant Discharge Elimination System
permit issued by Ecology.Pentzer Developmentsold the property in 1996 and merged with Avista Development in 1998.Avista
Developmentfiled a response to this notice in August 2001.In December 2001,Ecology confirmedAvista Development's status as a
FERC FORM NO.1 (ED.12-88)Page 123.26
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
PLP and named at least three other PLPs in this matter.The Company has not accrued a liability for any potential future costs;
however,the Company believes that any future costs would be immaterial.
Lake Coeur d'Alene
In July 1998,the United States District Court for the District of Idaho issued its finding that the Coeur d'Alene Tribe of Idaho owns
portions of the bed and banks of Lake Coeur d'Alene and the St.Joe River lying within the current boundaries of the Coeur d'Alene
Reservation.This action was brought by the United States on behalf of the Tribe against the State of Idaho.While the Company is
not a party to this action,the Company is continuing to evaluate the potential impact of this decision on the operation of its
hydroelectric facilities on the Spokane River,downstream of Lake Coeur d'Alene.The United States District Court decision «
affirmed by the Ninth Circuit Court of Appeals.The United States Supreme Court affirmed this decision in June 2001.This will
result in the Company being liable to the Coeur d'Alene Tribe of Idaho for payments for use of reservation lands under Section 10(e)
of the Federal Power Act.The amount of such payments and other effects this ruling may have on the Company is not known and
can not be estimated at this time.
Montana Hydroelectric Security Act Initiative
In November2001,an initiative was presented in the state of Montana to create a public agency to own and operate all hydroelectric
generating facilities within the State.The initiative would allow for the new public agency to acquire through a negotiated purchase
or an acquisition at fair market value through a condemnation proceeding all hydroelectric facilities larger than 5 MW that are in the
,,public interest"to own and operate for the benefit of the people of Montana.The output from the hydroelectric facilities could be
sold at wholesale or retail,with preferences for non-industrial customers and customers with demand of less than I aMW.The
Company's largest generation plant,the Noxon Rapids Hydroelectric Generating Station (Noxon Rapids)(527 MW),is located in
Montana on the Clark Fork River.In February 2000,Avista Utilities received a new 45-year operating license from the FERC that
applies jointly to the Cabinet Gorge (located in Idaho)and Noxon Rapids projects.
The proposal is being presented as a ballot initiative,which allows for the enactment of law through public vote without legislative
approval.The initiative was reviewedand approved by the following parties in the state of Montana:the Legislative Service Division,
the Attorney General and the Secretary of State.The supporters of the initiative need to gather 20,510 signatures,including at least 5
percent of the voters in 34 of the 100 state districts by June 21,2002.If this is accomplished,the initiative will be presented to the
public in the November 2002 General Election and will require a majority vote to become law.
If this proposed initiative is passed into law and Noxon Rapids were to be acquired from the Company,it could have significant
negative ramifications for the Company.As such,the Company intends to vigorouslyoppose this initiative and intends to legally
defend itself against the acquisition of Noxon Rapids.The Company is unable predict whether or not the proposed initiative will
obtain the necessary signatures and if it does,whether or not the initiative would pass in the November2002 election.Further,the
Company is not able to predict whether any legal challenge would be successful and ultimately the full impact this initiative could
have op the Company's financial condition and results of operations.
Enron Corporation
On.December 2,2001,Enron Corporation(Enron)and certain of its affiliates filed for protection under chapter 11 of the United
States Bankruptcy Code.The bankruptcy filing constituted an event of default under contracts between Avista Corp.and Avista
Energy,respectively,and certain Enron affiliates,Enron Power Marketing,Inc.(EPMI),Enron North America Company (ENA)and
Enron Canada Corp.(ECC),that are guaranteed by Enron.As a result,Avista Corp.and Avista Energy terminated all but one of
these contracts and suspended trading activities with most Enron affiliates;short-term,balance of the month deals with EPMI are still
being transacted through Avista Energy on a prepaid basis.
Both Avista Corp.and Avista Energy engage in physical and financial transactions for the purchase and sale of electric energy and
capacity and natural gas.Both companies had done considerable business and had short-term and long-term contracts with Enron
FERC FORM NO.1 (ED.12-88)Page 123.27
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
affiliates.Avista Corp.has one three-year purchase with remaining deliveries scheduled from 2004 to 2006 with EPMI.Avista
Energy's long-term contracts with Enron affiliateswere terminated entirely.
As of December 31,2001,AvistaCorp.and Avista Energy had net accounts receivableof $3.1 million and $14.1 million,respectively,
from Enron affiliates.The contracts of Avista Corp.and Avista Energy with each Enron affiliate providethat,upon termination,the
net settlement of accounts receivable and accounts payable with such entity will be netted against the net mark-to-market value of the
terminated forward contracts with such entity.It is estimated that,for each of Avista Corp.and Avista Energy,netting the
mark-to-market liability against the defaulted net accounts receivable will result in no significant loss due to non-collection from the
Enron affiliates.It is further estimated that the net mark-to-market liability to Enron affiliates in respect of terminated forward
contracts of Avista Corp.and Avista Energy,taken together,exceeds total net accounts receivable from these entities by less than $30
million.Any claims by the Enron entities for amounts that Avista Corp.and Avista Energy might owe in respect of the terminated
forward contracts would be subject to any defenses and counterclaims which Avista Corp.and Avista Energy may have.Any residual
obligationby Avista Corp.or Avista Energy for termination payments is not expected to have a material impact on the Company's
financial condition or results of operations.
The estimates of the mark-to-market values of terminated forward contracts are based on available broker quotes,for the respective
periods,and on assumptions as to future market prices and other information.While Avista Corp.and Avista Energy beleve these
assumptions are reasonable,they are subject to change and ultimately could be challenged by the Enron entities or their bankruptcy
trustees.The mark-to-market value of terminated contracts has not been firmly established and could result in undercollection that is
not expected to be material to the financial condition or results of operations of either Avista Corp.or Avista Energy.
National Energy Production Corporation (NEPCO),a wholly owned subsidiary of Enron,is the contractor responsible for the
engineering,procurement and construction of the Coyote Springs 2 project.Avista Corp.owns 50 percent of the Coyote Springs 2
project,which is expected to commence commercial operation in the third quarter of 2002.NEPCO was not included in the
bankruptcy filings made by Enron and its affiliates.However,Enron guaranteed NEPCO's obligations,and the bankruptcy filing by
Enron was an event of defaultunder the Coyote Springs 2 construction contract.NEPCO and Coyote Springs 2,LLC amended the
construction contract to,among other things,authorize Coyote Springs 2,LLC to make immediate draws under a letter of credit
posted to secure NEPCO's performance and to permit Coyote Springs 2,LLC to pay third-party subcontractors of NEPCO directly.
Coyote Springs 2,LLC is continuingto assess the ability of NEPCO to perform its obligations under the construction contract and
may need to exercise additional remedies in the event the impact of the Enron bankruptcy prevents NEPCO from performing its
obligations under the construction contract.
Avista Corp.is party to a power exchange arrangement which expires in 2016.Under this power exchange arrangement,EPMI
purchases capacity from Avista Corp.and sells capacity to Spokane Energy LLC (Spokane Energy),a subsidiary of Avista Corp.,
formed in 1998 solely for the purpose of monetizing the long-term capacity contract between PGE and Avista Corp.Spokane Energy
sells the related capacity to PGE,a subsidiary of Enron that has not been included in the bankruptcy filing to date and is in the process
of being sold to another company.This power exchange arrangement was originally established for the purpose of monetizing a
$145 million long-term capacity contract between Avista Corp.and PGE.EPMI assisted in setting up the monetization structure and
acts as an intermediary to abide by certain regulatory restrictions that currently prevent Spokane Energy and Avista Corp.from
dealing directly with each other.The transaction is structured such that Spokane Energy bears full recourse risk for a monetization
loan (balance of $131.1 million as of December 31,2001)that matures in January 2015 with no recourse to Avista Corp.related to the
loan.EPMI is obligated to pay approximately $150,000 per month to Avista Corp.for its capacity purchase and servicing functions
related to this power exchange arrangement.EPMI defaulted on two payments to Avista Corp.prior to filing for bankruptcy.As a
result,in December 2001,Avista Corp.and EPMI entered an agreement that allows Avista Corp.to continue receivingthe monthly
payments from EPMI while Avista Corp.evaluates alternatives with respect to EPMI's involvementin the transaction going forward.
Other Contingencies
In the normal course of business,the Company has various legal claims and other contingent matters outstanding.The Company
believes that any ultimate liability arising from these actions will not have a material adverse impact on the Company's financial
FERC FORM NO.1 (ED.12-88)Page 123.28
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
condition or results of operations.
The Company routinely assesses,based on in-depth studies,expert analyses and legal reviews,its contingencies,obligations and
commitments for remediation of contaminated sites,including assessments of ranges and probabilities of recoveries from other
responsible parties who have and have not agreed to a settlement and recoveries from insurance carriers.The Company's policy is to
immediately accrue and charge to current expense identified exposures related to environmental remediation sites based on estimates
of investigation,cleanup and monitoring costs to be incurred.
The Company has potential liabilities under the Federal Endangered Species Act (ESA)for species of fish that have either already
been added to the endangered species list,been listed as ,,threatened"or been petitioned for listing.Thus far,measures adopted and
implemented have had minimal impact of the Company.The operating license for the Clark Fork Projects describes the approach to
restore bull trout populations in the project areas.Using the concept of adaptive management,the Company is evaluating the
feasibility of fish passage,and,depending upon the results of these experimental studies,determine the applications of funds toward
continuing fish passage efforts or other population enhancement measures.
The Company continues to study the issue of high dissolved gas levels downstream of Cabinet Gorge during spill periods,as agreed to
in the Settlement Agreement for the new license for Cabinet Gorge.To date,intensive biologicalstudies in the lower Clark Fork River
and Lake Pend Oreille documented minimal biological effects of high dissolved gas levels on free ranging fish.Under the terms of the
Settlement Agreement,the Company will develop an abatement and/or mitigation strategy in 2002.
Under the federal licenses for its hydroelectric projects,the Company is obligated to protect its property rights,including water rights.
The State of Montana is examining the status of all water right claims within state boundaries,which could potentially adversely
affect the generating capacity of the Company's Cabinet Gorge and Noxon Rapids hydroelectric facilities.The Company is
participating in this extended process,which is unlikely to be concluded in the foreseeable future.
The Company must be in compliance with requirements under the Clean Air Act Amendments (CAAA)at the Colstrip thermal
generating plant,in which the Company maintains an ownership interest.The anticipated share of costs at Colstrip is not expected to
have a major economic impact on the Company.
As of December 31,2001,the Company's collective bargaining agreement with the International Brotherhood of Electrical Workers
represented approximately 53 percent of all employees.The current agreement with the local union representing the majority of the
bargaining unit employees expires on March 25,2002.A local agreement in the South Lake Tahoe area,which represents 5
employees,expires on March 25,2002.Negotiations are currently ongoing with respect to both agreements that expire on March 25,
2002.
NOTE 25.ACQUISITIONS AND DISPOSITIONS
In May 2000,the owners of the Centralia Power Plant sold the plant to TransAlta.Avista Utilities recorded an after-tax gain totaling
$37.2 million from the sale of its 17.5 percent ownership interest in the plant.Of the total after-tax gain,$9.0 million was recorded in
the Consolidated Statements of Income for the year ended December 31,2000 and $28.2 million was deferred and returned to Avista
Utilities'customers through rates over established periods of time.Washington customers received $20.7 million of the after-tax gain
through pre-tax credits to their electric bills over the two-month period of December 2000 and January 2001.Idaho customers are
receivingthe remaining $7.5 million of the after-tax gain,which is a rate reduction of 1.8 percent,over an eight-year period.
During the first quarter of 1999,Pentzer sold its Creative Solutions Group,a group of five portfolio companies that provide
point-of-purchase displays and other merchandising and packaging services to retailers and consumer product companies.The sale
resulted in a gain of $10.1 million,net of taxes.Duringthe third quarter of 1999,Pentzer sold its Store Fixtures Group,a group of six
portfolio companies that design,manufacture and deliverstore fixture products to major retailers.The sale resulted in a gain of $27.6
million,net of taxes.In November1999,Pentzer purchased the International Retail Services Group,a company that provides
FERC FORM NO.1 (ED.12-88)Page 123.29
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
backroom supplies for retail stores;this company was sold in November2000.
FERC FORM NO.1 (ED.12-88)Page 123.30
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTESTO FINANCIAL STATEMENTS (Continued)
NOTE 26.SELECTED QUARTERLY FINANCIAL DATA (Unaudited)
The Company's energy operations are significantly affected by weather conditions.Consequently,there can be large variances in
revenues,expenses and net income between quarters based on seasonal factors such as temperatures and streamflow conditions.A
summary of quarterly operations (in thousands,except per share amounts)for 2001 and 2000 follows:
Three Months Ended
March June September December
31 30 30 31
2001
Operating revenues $2,024,882 $1,546,493 $1,401,183 $1,037,289
Operating expenses 1,959,435 1,489,943 1,367,564 1,023,613
Income from operations 65,447 56,550 33,619 13,676
Income (loss)from continuing operations 32,121 25,980 6,111 (4,607)
Loss from discontinued operations (2,718)(3,255)(38,421)(3,055)
Net income (loss)29,403 22,725 (32,310)(7,662)
Income (loss)available for common stock $28,795 $22,117 $(32,918)$(8,270)
Outstanding common stock:
Weighted average 47,237 47,372 47,486 47,569
End of period 47,266 47,465 47,537 47,633
Earnings (loss)per share,basic:
Earnings (loss)per share from continuing operations $0.67 $0.54 $0.12 $(0.11)
Loss per share from discontinued operations (0.06)(0.07)(0.8 1)(0.06)
Total earnings (loss)per share,basic $0.61 $0.47 $(0.69)$(0.17)
Earnings (loss)per share,diluted:
Earnings (loss)per share from continuing operations $0.67 $0.54 $0.12 $(0.11)
Loss per share from discontinued operations (0.06)(0.07)(0.8 1)LO.(L6)
Total earnings (loss)per share,diluted $0.61 $0.47 $(0.69)$(0.17)
Dividendspaid per common share $0.12 $0.12 $0.12 $0.12
Tradingprice range per common share:
High $20.63 $23.97 $19.98 $14.60
Low $15.60 $16.27 $13.40 $10.60
2000
Operating revenues $1,380,935 $1,352,432 $2,862,809 $2,309,401
Operating expenses 1,348,668 1,376,919 2,791,581 2,171,321
Income (loss)from operations 32,267 (24,487)71,228 138,080
Income (loss)from continuing operations 12,755 (19,123)36,419 71,004
Loss from discontinued operations (2,230)(2,370)(1,879)(2,897)
Net income (loss)10,525 (21,493)34,540 68,107
Income (loss)available for common stock $(11,385)$(22,101)$33,932 $67,498
Outstanding common stock:
Weighted average 41,297 47,113 47,147 47,172
End of period 47,078 47,128 47,159 47,209
Earnings (loss)per share,basic:
Earnings (loss)per share from continuing operations $(0.22)$(0.42)$0.76 $1.49
Loss per share from discontinued operations (0.06)(0.05)(0.04)(0.06)
Total earnings (loss)per share,basic $(0.28)$(0.47)$0.72 $1.43
Earnings (loss)per share,diluted:
FERC FORM NO.1 (ED.12-88)Page 123.31
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
NOTES TO FINANCIAL STATEMENTS (Continued)
Earnings (loss)per share from continuing operations $(0.22)$(0.42)$0.76 $1.48
Loss per share from discontinued operations (0.06)(0.05)(0.04)f.0.0f)
Total earnings (loss)per share,diluted $(0.28)$(0.47)$0 72 $1.42
Dividendspaid per common share $0.12 $0.12 $0.12 $0.12
Tradingprice range per common share:
High $68.00 $41.13 $30.44 $23.50
Low $14.63 $15.75 $16.81 $17.88
FERC FORM NO.1 (ED.12-88)Page 123.32
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SUMMAHY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION.AMORTIZATION AND DEPLETION
Line Classification Total Electric
No.(a)(b)(c)
1 Utility Plant
2 In Service
3 Plant in Service (Classified)2,237,300,549 1,728,655,137
4 Property Under Capital Leases 13,898,869 7,033
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 Total (3 thru 7)2,251,199,418 1,728,662,170
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress 54,964,082 49,212,991
12 Acquisition Adjustments 26,580,073
13 Total Utility Plant (8 thru 12)2,332,743,573 1,777,875,161
14 Accum Prov for Depr,Amort,&Depi 767,101,656 567,893,375
15 Net Utility Plant (13 less 14)1,565,641,917 1,209,981,786
16 Detail of Accum Prov for Depr,Amort &Depl
17 In Service:
18 Depreciation 750,636,956 566,628,662
19 Amort &Depl of Producing Nat Gas Land/Land Right
20 Amort of Underground Storage Land/Land Rights
21 Amort of Other Utility Plant 2,787,903 1,264,713
22 Total in Service (18 thru 21)753,424,859 567,893,375
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others (24 &25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 Total Held for Future Use (28 &29)
31 Abandonment of Leases (Natural Gas)
32 Amort of Plant Acquisition Adj 13,676,797
33 Total Accum Prov (equals 14)(22,26,30,31,32)767,101,656 567,893,375
FERC FORM NO.1 (ED.12-89)Page 200
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002 '
SUMMARY OF UTILITY PLANTAND ACCUMULATED PROVISIONS
FOR DEPRECIATION.AMORTIZATION AND DEPLETION
Gas Other (Specify)Other (Specify)Other (Specify)Common Line
(d)(e)(f)(g)(h)No.
448,717,682 59,927,730 3
413,603 13,478,233 4
5
6
7
449,131,28E'73,405,963 8
9
10
4,311,488 1,439,603 11
26,580,073 12
480,022,846 74,845,566 13
172,559,306 26,648,975 14
307,463,540 48,196,591 15
17
157,215,442 26,792,852 18
1,523,190 21
158,738,632 26,792,852 22
24
25
26
28
29
30
13,676,797 32
172,415,429 26,792,852 33
FERC FORM NO.1 (ED.12-89)Page 201
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)
1.Report below the original cost of electric plant in service according to the prescribed accounts.
2.In addition to Account 101,Electric Plant in Service (Classified),this page and the next include Account 102,Electric Plant Purchased or Sold;
Account 103,Experimental Electric Plant Unciassified;and Account 106,Completed Construction Not Classified-Electric.
3.Include in column (c)or (d),as appropriate,corrections of additions and retirements for the current or preceding year.
4.Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts.
5.Classify Account 106 according to prescribed accounts,on an estimated basis if necessary,and include the entries in column (c).Also to be included
in column (c)are entries for reversals of tentative distributions of prior year reported in column (b).Likewise,if the respondent has a significant amount
of plant retirements which have not been classified to primary accounts at the end of the year,include in column (d)a tentative distribution of such
retirements,on an estimated basis,with appropriate contra entry to the account for accumulated depreciation provision.Include also in column (d)
reversals of tentative distributions of prior year of unclassified retirements.Show in a footnote the account distributions of these tentative classifications
in columns (c)and (d),including the reversals of the prior years tentative account distributions of these amounts.Careful observance of the above
Line Account Balance Additions
No Beginning of Year
(a)(b)(c)
1 1.INTANGIBLE PLANT
2 (301)Organization 14,698
3 (302)Franchises and Consents 15,084,532 -258
4 (303)Miscellaneous Intangible Plant 1,484,426 7,919,881
5 TOTAL Intangible Plant (Enter Total of lines 2,3,and 4)16,583,656 7,919,623
6 2.PRODUCTION PLANT
7 A.Steam Production Plant
8 (310)Land and Land Rights 2,162,122 86,677
9 (311)Structures and Improvements 123,054,205 210,054
10 (312)Boiler Plant Equipment 154,080,519 1,682,902
11 (313)Engines and Engine-Driven Generators
12 (314)Turbogenerator Units 43,891,078 545,198
13 (315)Accessory Electric Equipment 23,738,917 72,911
14 (316)Misc.Power Plant Equipment 14,955,808 128,080
15 TOTAL Steam Production Plant (Enter Total of lines 8 thru 14)361,882,649 2,725,822
16 B.Nuclear Production Plant
17 (320)Land and Land Rights
18 (321)Structures and Improvements
19 (322)Reactor Plant Equipment
20 (323)Turbogenerator Units
21 (324)Accessory Electric Equipment
22 (325)Misc.Power Plant Equipment
23 TOTAL Nuclear Production Plant (Enter Total of lines 17 thru 22)
24 C.Hydraulic Production Plant
25 (330)Land and Land Rights 49,654,786 1,918,927
26 (331)Structures and Improvements 35,810,049 98,312
27 (332)Reservoirs,Dams,and Waterways 94,991,411 1,927,613
28 (333)Water Wheels,Turbines,and Generators 87,279,401 9,279,349
29 (334)Accessory Electric Equipment 21,748,288 2,865,573
30 (335)Misc.Power PLant Equipment 5,313,681 769,894
31 (336)Roads,Railroads,and Bridges 1,981,713 9,679
32 TOTAL Hydraulic Production Plant (Enter Total of lines 25 thru 31)296,779,329 16,869,347
33 D.Other Production Plant
34 (340)Land and Land Rights 615,079 2,079
35 (341)Structures and Improvements 257,333
36 (342)Fuel Holders,Products,and Accessories 1,118,185 97,911
37 (343)Prime Movers 6,577,448 302,217
38 (344)Generators 4,140,616 1,061
39 (345)Accessory Electric Equipment 458,334 111,113
FERC FORM NO.1 (ED.12-95)Page 204
Name of Respondent This ReDort is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued)
instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent's plant actually in service at end of
year.
6.Show in column (f)reclassifications or transfers within utility plant accounts.Include also in column (f)the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102,include in column (e)the amounts with respect to accumulated
provision for depreciation,acquisition adjustments,etc.,and show in column (f)only the offset to the debits or credits distributed in column (f)to primary
account classifications.
7.For Account 399,state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
8.For each amount comprising the reported balance and changes in Account 102,state the property purchased or sold,name of vendor or purchase,
and date of transaction.If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts,give also date
of such filing.
Retirements Adjustments Transfers Balanceat Line
(d)(e)|(f)End Year No.
14,698 2
15,084,274 3
204,960 9,199,347 4
204,960 24,298,319 5
2,248,799 8
6,834 123,257,425 9
172,181 155,591,240 10
11
7,015 44,429,261 12
45,745 23,766,083 13
107,941 14,975,947 14
339,716 364,268,755 15
17
18
19
20
21
22
23
51,573,713 25
21,811 35,886,550 26
96,919,024 27
77,978 96,480,772 28
467,432 24,146,429 29
6,083,575 30
1,991,392 31
567,221 313,081,455 32
617,158 34
257,333 35
26,460 1,242,556 36
6,879,665 37
4,141,677 38
569,447 39
FERC FORM NO.1 (ED.12-95)Page 205
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued)
Line Åccount Êlalance -Additions
No.Beginning of Year
(a)(b)(c)
40 (346)Misc.Power Plant Equipment 241,255
41 TOTAL Other Prod.Plant (Enter Total of lines 34 thru 40)13,408,250 514,381
42 TOTAL Prod.Plant (Enter Total of lines 15,23,32,and 41)672,070,228 20,109,550
43 3.TRANSMISSION PLANT
44 (350)Land and Land Rights 12,105,213 4,736
45 (352)Structures and Improvements 8,632,954 101,413
46 (353)Station Equipment 103,768,291 7,820,078
47 (354)Towers and Fixtures 17,042,743 9,933
48 (355)Poles and Fixtures 72,356,527 1,058,948
49 (356)Overhead Conductors and Devices 62,673,732 729,758
50 (357)Underground Conduit 559,443 1,705
51 (358)Underground Conductors and Devices 1,317,533
52 (359)Roads and Trails 1,814,401 7,567
53 TOTAL Transmission Plant (Enter Total of lines 44 thru 52)280,270,837 9,734,138
54 4.DISTRIBUTION PLANT
55 (360)Land and Land Rights 3,987,252
56 (361)Structures and Improvements 9,157,523 347,004
57 (362)Station Equipment 62,733,345 3,605,042
58 (363)Storage Battery Equipment
59 (364)Poles,Towers,and Fixtures 138,032,859 6,406,672
60 (365)Overhead Conductors and Devices 95,317,505 3,911,587
61 (366)Underground Conduit 41,732,912 2,547,065
62 (367)Underground Conductors and Devices 72,930,857 2,600,406
63 (368)Line Transformers 113,205,613 2,951,826
64 (369)Services 75,270,169 3,256,476
65 (370)Meters 23,087,379 683,674
66 (371)Installations on Customer Premises
67 (372)Leased Property on Customer Premises
68 (373)Street Lighting and Signal Systems 17,511,072 869,084
69 TOTAL Distribution Plant (Enter Total of lines 55 thru 68)652,966,486 27,178,836
70 5.GENERAL PLANT
71 (389)Land and Land Rights 124,681
72 (390)Structures and Improvements 1,656,943 3,281
73 (391)Office Furniture and Equipment 15,383
74 (392)Transportation Equipment 7,574,938 270,123
75 (393)Stores Equipment 99,196
76 (394)Tools,Shop and Garage Equipment 2,672,504 56,210
77 (395)Laboratory Equipment 2,798,967 58,738
78 (396)Power Operated Equipment 16,907,410 637,748
79 (397)Communication Equipment 17,023,589 363,616
80 (398)Miscellaneous Equipment 1,739
81 SUBTOTAL (Enter Total of lines 71 thru 80)48,875,350 1,389,716
82 (399)Other Tangible Property
83 TOTAL General Plant (Enter Total of lines 81 and 82)48,875,350 1,389,716
84 TOTAL (Accounts 101 and 106)1,670,766,557 66,331,863
85 (102)Electric Plant Purchased (See Instr.8)
86 (Less)(102)Electric Plant Sold (See Instr.8)
87 (103)Experimental Plant Unclassified
88 TOTAL Electric Plant in Service (Enter Total of lines 84 thru 87)1,670,766,557 66,331,863
FERC FORM NO.1 (ED.12-95)Page 206
l Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued)
Retirements Adjustments Transfers Balance at Line
(d)(e)(f)End f Year No.
241,255 40
26,460 13,949,091 41
906,937 26,460 691,299,301 42
-161 12,109,788 44
44,098 8,690,269 45
1,023,964 110,564,405 46
17,052,676 47
87,098 73,328,377 48
109,461 -1,303 63,292,726 49
561,148 50
1,317,533 51
1,821,968 52
1,264,621 -1,464 288,738,890 53
3,987,252 55
11,465 31,096 9,524,158 56
199,541 -41,072 66,097,774 57
58
-306,069 144,745,600 59
136,226 1,303 99,094,169 60
25,429 44,254,548 61
252,068 75,279,195 62
836,857 2,029 115,322,611 63
59,445 78,467,200 64
404,457 23,366,596 65
66
67
71,594 18,308,562 68
1,691,013 -6,644 678,447,665 69
124,681 71
2,497 1,657,727 72
15,383 73
7,845,061 74
99,196 75
50,330 2,678,384 76
3,909 2,853,796 77
17,545,158 78
485,176 38,875 16,940,904 79
1,739 80
541,912 38,875 49,762,029 81
82
541,912 38,875 49,762,029 83
4,609,443 57,227 1,732,546,204 84
85
86
87
4,609,443 57,227 1,732,546,204 88
FERC FORM NO.1 (ED.12-95)Page 207
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
CONSTRUGTION WORK IN PROGRESS --ELEGTRIC (Account 107)
1.Report below descriptions and balances at end of year of projects in process of construction (107)
2.Show items relating to "research,development,and demonstration"projects last,under a caption Research,Development,and Demonstrating (see
Account 107 of the Uniform System of Accounts)
3.Minor projects (5%of the Balance End of the Year for Account 107 or $100,000,whichever is less)may be grouped.
Line Description of Project Construction work in progress -
No.Electric (Account 107)
(a)(b)
1 STATE OF WASHINGTON
2 Boulder ParkGenerating Station 231 22,309,625
3 Kettle Falls CT 5,817,343
4 NECT Emission 2,994,319
5 Liberty Lake-Opportunity 115 Line-Construct 1,278,753
6 Beacon Storage Yard-Build Containment Area 291,646
7 9th &Central 115 Sub-Inc Cap Xfmr #1 &Fdrs 245,777
8 Bea-9th &Central #2 115 -Recond 141,620
9 E Colfax MOAS a-147 193,079
10 Hydro Relicensing Costs-Spokane River Project 809,368
11 Cable Replacement (1)over $100,000 157,053
12 Minor Projects (37)Under $100,000 1,416,742
13 Post Street Control System 162,368
14 Hanson East Commercial 100,275
15 Highway 20E Re-route 139,514
16 Little Falls Capital Projects 156,988
17 System-Repl Obsolete Reclosures 103,561
18 3rd &Hatch 115 Sub-Inc Capacity 121,586
19 Upper Falls Control Work 196,221
20
21 STATE OF IDAHO
22 Rathdrum Purchase Spare Parts 3,415,320
23 Oden 115 Sub-Split FDR &Scada FDR 105,144
24 Cabinet Gorge Special Projects 178,318
25 Cabinet Gorge Unit #2 Turbine 1,327,579
26 Orofino Sub Rebuild 377,595
27 Weippe Rebuild 657,434
28 Cabinet Gorge Unit #4 Turbine 122,783
29 Pinecreek Rebuild 3,504,392
30 Clark Fork Settlement Agreement 248,890
31 Minor Projects (38)Under $100,000 1,677,695
32
33 STATE OF OREGON
34 Forestry Service Requirements 28,634
35
36 STATE OF MONTANA
37 Noxon Rapids Capital Projects Upgrades 1,566,248
38 Clark Fork Settlement Agreement 649,266
39 Minor Projects (4)Under $100,000 64,558
40 COMMON-WA &ID
41 Construction Engineering &Supervision -1,417,551
42 Minor Projects (2)Under $100,000 70,848
43 TOTAL 49,212,991
FERC FORM NO.1 (ED.12-87)Page 216
Name of Respondent This R rt Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2002 Dec.31,2001
CONSTRUCTION OVERHEADS -ELECTRIC
1.List in column (a)to kinds of overheads according to the titles used by the respondent.Charges for outside professional services for engineeringfees and management or supervision
fees capitalized should be shown as separate items.2.On Page 218 furnish information conœrningconstruction overheads.3.A respondent should not report "none"to the page if no
overhead apportionments are made,but rather should explain on Page 218 the accounting procedures,employed and the amounts of engineering,supervision and administrative costs,
etc.which are directly charged to construction.4.Enter on this page engineering,supervision,administrative,and allowance for funds used during construction,etc.,which are first
assigned to a blanket work order and then prorated to construction jobs.
Line Description of overhead Total amount charged for the year
No.(a)(b)
1 General Construction Accounting and Administration 1,557,891
2 Generation Construction Engineering and Supervision 1,500,802
3 Transmission Construction Engineering and Supervision 837,784
4 Distribution Construction Engineering and Supervision 3,268,084
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL 7,164,561
FERC FORM NO.1 (ED.12-89)Page 217
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
GENERAL D ISCRIPTION OF CONSTRUCTION CVERHEAD PROCEDURE
1.For each construction overhead explain:(a)the nature and extent of work,etc.the overhead charges are intended to cover,(b)the
general procedure for determining the amount capitalized,(c)the method of distribution to construction jobs,(d)whether different rates
are applied to different types of construction,(e)basis of differentiation in rates for different types of construction,and (f)whether the
overhead is directly or indirectly assigned.
2.Show below the computation of allowance for funds used during construction rates,in accordance with the provisions of Electric
Plant instructions 3(17)of the U.S.of A.
3.Where a net-of-tax rate for borrowed funds is used,show the appropriate tax effect adjustment to the computations below in a
manner that clearly indicates the amount of reduction in the gross rate for tax effects.
Construction costs with a direct relationship to new construction and capital replacement activities that cannot
be clearly identified with specific projects are charged to overhead pools.The established pools are:
General Construction Accounting and Administration
Generation Construction Engineering and Supervision
Transmission Construction Engineering and Supervision
Distribution Construction Engineering and supervision
Pool costs are allocated to direct project costs,excluding AFUDC,based on a percentage rate.Each pool's
percentage rate is calculated separately and applied only to the related pool balance for allocation.
Allowance for funds used during construction is calculated system wide using a rate that is equivalent to the
allowed rate of return in the company's primary state jurisdiction.
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
For line 1(5),column (d)below,enter the rate granted in the last rate proceeding.If such is not available,use the average
rate earned during the preceding three years.
1.Components of Formula (Derived from actual book balances and actual cost rates):
Line Title Amount Capitalization Cost Rate
No.Ratio(Percent)Percentage
(a)(b)(c)(d)
1 Average Short-Term Debt &S 108,995,000
Computation of Allowance te×t
2 Short-term Interest 8.45
3 Long-Term Debt D 1,175,715,000 57.89 d 8.70
4 Preferred Stock P 135,000,000 6.65 p 6.73
5 Common Equity C 720,161,469 35.46 c 11.16
6 Total Capitalization 2,030,876,469 100.00 100%
7 Average Construction Work in W 49,112,037
Progress Balance
2.Gross Rate for Borrowed Funds S D S
s (---)+d(-)(1 --)0.00WD+P+C W
3.Rate for Other Funds
[1 --][p()+c (
C
)
0.00
W D+P+C D+P+C
4.Weighted Average Rate Actually Used for the Year:
a.Rate for Borrowed Funds -5.87
b.Rate for Other Funds -3.16
FERC FORM NO.1 (ED.12-88)Page 218
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108)
1.Explain in a footnote any important adjustments during year.
2.Explain in a footnote any difference between the amount for book cost of plant retired,Line 11,column (c),and that reported for
electric plant in service,pages 204-207,column 9d),excluding retirements of non-depreciable property.
3.The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when
such plant is removed from service.If the respondent has a significant amount of plant retired at year end which has not been recorded
and/or classified to the various reserve functional classifications,make preliminary closing entries to tentatively functionalize the book
cost of the plant retired.In addition,include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4.Show separately interest credits under a sinking fund or similar method of depreciation accounting.
Section A.Balances and Changes During Year
Line Item Total Electric Plant in Electnc Plant Held t-lectnc Plant
N (c+d+e)Service for Future Use Leased to Others
o.(a)(b)(c)(d)(e)
1 Balance Beginning of Year 529,653,178 529,653,17E
3 (403)Depreciation Expense 40,333,311 40,333,311
4 (413)Exp.of Elec.Plt.Leas.to Others
5 Transportation Expenses-Clearing 975,231 975,231
6 Other Clearing Accounts
7 Other Accounts (Specify):
8
9 TOTAL Deprec.Prov for Year (Enter Total of 41,308,542 41,308,542
lines 3 thru 8)
11 Book Cost of Plant Retired 4,404,484 4,404,484
12 Cost of Removal 1,385,910 1,385,910
13 Salvage (Credit)1,457,336 1,457,336
14 TOTAL Net Chrgs.for Plant Ret.(Enter Total 4,333,058 4,333,058
of lines 11 thru 13)
15 Other Debit or Cr.Items (Describe):
16
17 Balance End of Year (Enter Totals of lines 1,566,628,662 566,628,662
9,14,15,and 16)
Section E.Balances at End of Yet r According to Function II Classification
18 Steam Production 177,056,632 177,056,632
19 Nuclear Production
20 Hydraulic Production-Conventional 56,680,329 56,680,329
21 Hydraulic Production-Pumped Storage
22 Other Production 10,110,692 10,110,692
23 Transmission 101,886,364 101,886,364
24 Distribution 194,878,151 194,878,151
25 General 26,016,494 26,016,494
26 TOTAL (Enter Total of lines 18 thru 25)566,628,662 566,628,662
FERC FORM NO.1 (ED.12-88)Page 219
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)
Avista Corp (2)A Resubmission 04/30/2002 Dec.31,2001
NONUTILITY PROPERTY (Account 121
1.Give a brief description and state the location of Nonutility property included in Account 121.
2.Designate with a double asterisk any property which is Leased to another company.State name of Lessee and whether Lessee is an associated
company.
3.Furnish particulars (details)concerning sales,purchases,or transfers of Nonutility Property during the year.
4.List separately all property previously devoted to public service and give date of transfer to Account 121,Nonutility Property.
5.Minor Items (5%of the Balance at the End of the Year),for Account 121 or $100,000,whichever is Less)may be-grouped by (1)previously devoted
to public service (Line 44),or (2)other Nonutility property (Line 45).
Line Description and Location Balance of Begining Purchases,Sales,Balance at End
No of Year Transfers,etc.of Year
(a)(b)(c)(d)
1 STATE OF WASHINGTON
2 Spokane River Project 174,023 174,023
3 Upriver Drive 656,033 656,033
4 Marshal Sub Property 980,939 980,939
5 Colville Service Center Property 152,864 152,864
6 Pullman Service Center 180,941 180,941
7 Boulder Park Property 589,819 589,819
8 Spokane Industrial Park Property 419,132 419,132
9
10 STATE OF IDAHO
11 Bunker Hill Equipment 60,695 60,695
12
13
14
15
16
17
18
19
20
21
22 ·
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44 Minor Item Previously Devoted to Public Service 481,441 -33,582 447,859
45 Minor Items-Other Nonutility Property 78,896 -143 78,753
46 TOTAL 2,765,832 975,226 3,741,058
ERC FORM NO.1 (ED.12-95)Page 221
This Page Intentionally Left Blank
Name of Respondent This Re rt Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2002 Dec.31,2001
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)
1.Report below investments in Accounts 123.1,investments in Subsidiary Companies.
2.Provide a subheading for each company and List there under the information called for below.Sub -TOTAL by company and give a TOTAL in
columns (e),(f),(g)and (h)
(a)Investment in Securities -List and describe each security owned.For bonds give also principal amount,date of issue,maturity and interest rate.
(b)Investment Advances -Report separately the amounts of loans or investment advances which are subject to repayment,but which are not subject to
current settlement.With respect to each advance show whether the advance is a note or open account.List each note giving date of issuance,maturity
date,and specifying whether note is a renewal.
3.Report separately the equity in undistributed subsidiary earnings since acquisition.The TOTAL in column (e)should equal the amount entered for
Account 418.1.
Line bescription of Investment Date Acquired DMate Amouen i Innvestmeanrtat
No (a)(b)a r (d)
1
2 Avista Capital -Common Stock 1997 184,251,609
3 Avista Capital -Equity in Earnings 177,585,192
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42 Total Cost of Account 123.1 $0 TOTAL 361,836,801
FERt:FORM NO.1 (ED.12-89)Page 224
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2002 Dec.31,2001
INVESTMENT3 IN SUBSIDIARY COMPANIES (Account 123.1)(Continued)
4.For any securities,notes,or accounts that were pledged designate such securities,notes,or accounts in a footnote,and state the name of pledgee
and purpose of the pledge.
5.If Commission approval was required for any advance made or security acquired,designate such fact in a footnote and give name of Commission,
date of authorization,and case or docket number.
6.Report column (f)interest and dividend revenues form investments,including such revenues form securities disposed of during the year.
7.In column (h)report for each investment disposed of during the year,the gain or loss represented by the difference between cost of the investment (or
the other amount at which carried in the books of account if difference from cost)and the selling price thereof,not including interest adjustment includible
in column (f).
8.Report on Line 42,column (a)the TOTAL cost of Account 123.1
Equity in $ubsidiary Aevenues for Year Amount of Investmentat Óain or Loss from Investment LineEarnins4ofYearEndYearDispsedofNo.
1
184,251,609 2
-11,090,218 166,494,974 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
-11,090,218 350,746,583 42
FERC FORM NO.1 (ED.12-89)Page 225
Name of Respondent This Report Is:Date of Report Year of Report
(1)pAn Original (Mo,Da,Yr)2001AvistaCorp(2)A Resubmission 04/30/2002 Dec.31,
MATERIALS AND SUPPLIES
1.For Account 154,report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a)
estimates of amounts by function are acceptable.In column (d),designate the department or departments which use the class of material.
2.Give an explanation of important inventory adjustments during the year (in a footnote)showing general classes of material and supplies and the
various accounts (operating expenses,clearing accounts,plant,etc.)affected debited or credited.Show separately debit or credits to stores expense
clearing,if applicable.
Line Account Balance Balance Department or
No.Beginning of Year End of Year Departments which
Use Material
(a)(b)(c)(d)
1 Fuel Stock (Account 151)1,825,797 3,395,773
2 Fuel Stock Expenses Undistributed (Account 152)
3 Residuals and Extracted Products (Account 153)
4 Plant Materials and Operating Supplies (Account 154)
5 Assigned to -Construction (Estimated)5,449,747 5,151,843
6 Assigned to -Operations and Maintenance
7 Production Plant (Estimated)2,332,631 2,409,198
8 Transmission Plant (Estimated)-2,039 5,989
9 Distribution Plant (Estimated)145,466 136,892
10 Assigned to -Other 1,410,299 1,311,352
11 TOTAL Account 154 (Enter Total of lines 5 thru 10)9,336,104 9,015,274
12 Merchandise (Account 155)
13 Other Materials and Supplies (Account 156)14,826
14 Nuclear Materials Held for Sale (Account 157)(Not
applic to Gas Util)
15 Stores Expense Undistributed (Account 163)677,156 578,289
16
17
18
19
20 TOTAL Materials and Supplies (Per Balance Sheet)11,853,883 12,989,336
FERC FORM NO.1 (ED.12-96)Page 227
This Page Intentionally Left Blank
Name of Respondent This Re ort Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)2001AvistaCorp.Dec.31,(2)A Resubmission 04/30/2002
O HER REGULATORY ASSETS (Account 182.3)
1.Report below the particulars (details)called for concerning other regulatory assets which are created through the rate making actions
of regulatory agencies (and not includable in other accounts)
2.For regulatory assets being amortized,show period of amortization in column (a)
3.Minor items (5%of the Balance at End of Year for Account 182.3 or amounts less than $50,000,whichever is less)may be grouped
by classes.
Line Description and Purpose of Debits CREDITS Balance at
No.Other Regulatory Assets Account Amount End of Year
Charged
(a)(b)(c)(d)(e)
1 FAS 106 -Accounting for Post Retirement 926.65 472,752 5,200,272
2 Benefits,other than Pensions (182.30)
3
4 FAS 109 -Acctng for Income Taxes Util Prop 283.17,18 7,712,979 149,397,423
5 (182.31 &182.32)
6
7 More Options Power Supply (MOPS)-WA (182.34 )381,888 407.44 381,888
8 More Options Power Supply (MOPS)-ID (182.34)88,776 407.44 88,776
9 WA Power Deferral Pre 2002 Settle (182.35)132,006,255 186.28/29 132,006,255
10 Hamilton Street Bridge --WA (182.39 028)500,868 407.39 500,868
11 Hamilton Street Bridge --ID (182.39 038)246,720 407.39 246,720
12 FAS 133 Reg Asset (182.74)157,528,897 186 &253 157,528,897
13
14 Oregon DSM Long-Term Regulatory Asset various 49,589 -315,424
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44 TOTAL 290,753,404 8,235,320 445,035,675
FERC FORM NO.1 (ED.12-94)Page 232
\Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002 '
M SCELLANEOUS DEFFERED DEBITS (Account 186)
1.Report below the particulars (details)called for concerning miscellaneous deferred debits.
2.For any deferred debit being amortized,show period of amortization in column (a)
3.Minor item (1%of the Balance at End of Year for Account 186 or amounts less than $50,000,whichever is less)may be grouped by
classes.
Line Description of Miscellaneous Balance at Debits 'CREDITS Balance at
No.Deferred Debits Beginning of Year ACchcaend Amount End of Year
(a)(b)(c)((e)(f)
1 Regulatory Deferrals -WA
2 Colstrip Common Fac.666,540 406 31,740 634,800
3 WA Deferred Power Costs 34,579,863 26,347,893 8,231,970
4 WA Accumulated Surcharge Am
5
6 Regulatory Deferrals -ID
7 Colstrip Common Fac.1,413,468 406 67,308 1,346,160
8 ID Deferred Power 75,046,296 75,046,296
9 ID Accumulated Surcharge Am 557 2,901,409 -2,901,409
10
11 Payroll Accrual 1,164,987 1,278,533 2,443,520
12
13 Regulatory Deferrals -OR
14 OR State Misc.Deferral -163,359 163,359
15 I
16 Misc Error Suspense -473,636 219,077 -254,559
17
18 Joint Projects
19 Centralia Operating Payments 525,000 525,000
20
21 WPI-ID Terminated Elec Pur.1,567,974 555 391,993 1,175,981
22 Term Elec Purch Cont 1,128,879 1,128,879
23
24 Unamortized A/R Sale 159,936 109,566 269,502
25 Bank Recon Suspense -301,714 38,747 -262,967
26 Mark to Market Deferred Debit 1,889,288 1,889,288
27
28 Nez Perce Settlement 798,940 557 18,580 780,360
29
30 DES Contract Amortization 489,379 556 175,029 314,350
31
32 Reg Low Income Gas Wzn 507,469 908 56,634 450,835
33
34 UPRR Permit Conv 171,191 171,191
35
36 Ortho Business Activity 55,512 var 16,612 38,900
37
38 Canadian GST Tax 188,085 var 39,934 148,151
39
40 Nez Perce Forest 53,430 53,430
41
42 Electric Network 77,595 77,595
43
44 Misc Work Orders <$50,000 311,966 4,970 316,936
45
46 Subsidiary Billings 2,420,387 509,731 2,930,118
47 Misc.Work in Progress
48 Õeferred Aegulatory Öomm.
Expenses (See pages 350 -351)
49 TOTAL 64,351,530 109,424,216
FERC FORM NO.1 (ED.12-94)Page 233
l Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
M SCELLANEOUS DEFFERED DEBITS (Account 186)
1.Report below the particulars (details)called for concerning miscellaneous deferred debits.
2.For any deferred debit being amortized,show period of amortization in column (a)
.Minor item (1%of the Balance at End of Year for Account 186 or amounts less than $50,000,whichever is less)may be grouped by
lasses.
Line Description of Miscellaneous Balance at Debits CREDITS Balance at
No.Deferred Debits Beginning of Year chca en 'Amount End of Year
(a)(b)(c)((e)(f)
2 Conservation
3 Oregon Gas Comm Consvt 79,117 24,718 103,835
4 Oregon Shower Head 216,043 908 31,908 184,135
5 Oregon Common Gas Eff 74,291 13,871 88,162
6 WPNG HE Wtr Htrs-Oregon 226,009 22,865 248,874
7 WPNG HE Fumaces 1,257,618 209,930 1,467,548
8 WPNG CA RES L/l-P var 169,899 -169,899
9 WPNG OR Res Low 1 142,880 53,859 196,739
10 Regulatory-Sched 67 296,550 908 33,066 263,484
11 Reg-Water Heat Conv 1,490,361 908 152,358 1,338,003
12 Reg-Space/Water Con 6,175,295 908 704,561 5,470,734
13 Reg-Elec Comm/Ind 1,012,541 908 116,374 896,167
14 Reg-Gas Wzn Res 1,492,159 908 153,145 1,339,014
15 Reg-L/1 Elec/Gas 497,684 908 49,737 447,947
16 Reg-Elec Manuf Home 431,747 908 48,984 382,763
17 Reg-Comm/Ind Gas 175,018 908 19,599 155,419
18 Reg-Gas Res Appl Ef 2,026,972 908 208,179 1,818,793
19 Reg-Gas Res Showerhead 247,705 908 55,047 192,658
20 Reg Elect Res Wzn 76,164 908 8,643 67,521
21 Reg L/I Elec Wzn 124,138 908 14,099 110,039
22 Reg Elec Res Shwr 134,612 908 37,937 96,675
23 Reg C/l Elec Fuel 297,878 908 34,222 263,656
24 Reg Gas A.E.Wtr 333,544 908 74,130 259,414
25
26 Shareholder Litigation 262,726 var 262,397 329
27
28 Sandpoint DSR -PPL 1,080,514 908 113,387 967,127
29
30 Mops Tariff 352,107 var 352,107
31
32 Mops II 188,404 var 188,404
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 Misc.Work in Progress
48 Deferred Aegulatory Öomm.
Expenses (See pages 350 -351)
FERC FORM NO.1 (ED.12-94)Page 233.1
Name of Respondent This Reoort Is:Date of Report Year of Report
Avista Corp (1)g An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
M SCELLANEOUS DEFFERED DEBITS (Account 186)
1.Report below the particulars (details)called for concerning miscellaneous deferred debits.
2.For any deferred debit being amortized,show period of amortization in column (a)
3.Minor item (1%of the Balance at End of Year for Account 186 or amounts less than $50,000,whichever is less)may be grouped by
classes.
Line Description of Miscellaneous Balance at 'Debits CREDITS Balance at
No.Deferred Debits Beginning of Year chca end Amount End of Year
(a)(b)(c)((e)(f)
1 Gas Plant
2 Hamilton Street Bridge Site 1,070,352 var 962,215 108,137
3
4 Easy Pay Billing CS -608,120 76,624 -531,496
5
6 Lake CDA Issues 157,545 75,445 232,990
7
8
9
10
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 Misc.Work in Progress
48 beterred Aegulatory Comm.
Expenses (See pages 350 -351)
49 TOTAL 64,351,530 109,424,216
FERC FORM NO.1 (ED.12-94)Page 233.2
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1.Report the information called for below concerning the respondent's accounting for deferred income taxes.-
2.At Other (Specify),include deferrals relating to other income and deductions.
Line Description and Location I Balance of Begining I Balance at Ënd
of Year |of YearNo.(a)(b)(c)
1 Electric
2 41,318,988 9,583,164
3
4
5
6
7 Other
8 TOTAL Electric (Enter Total of lines 2 thru 7)41,318,988 9,583,164
9 Gas
10 1,709,352 -960,359
11
12
13
14
15 Other
16 TOTAL Gas (Enter Total of lines 10 thru 15 1,709,352 -960,359
17 Other 15,619,136 18,422,137
18 TOTAL (Acct 190)(Total of lines 8,16 and 17)58,647,476 27,044,942
Notes
FERC FORM NO.1 (ED.12-88)Page 234
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)An Original (Mo,Da,Yr)Dec.31,2001
rp (2)A Resubmission 04/30/2002
CAPITAL STOCKS(Account 201 and 204)
1.Report below the particulars (details)called for concerning common and preferred stock at end of year,distinguishing separate
series of any general class.Show separate totals for common and preferred stock.If information to meet the stock exchange reporting
requirement outlined in column (a)is available from the SEC 10-K Report Form filing,a specific reference to report form (i.e.,year and
company title)may be reported in column (a)provided the fiscal years for both the 10-K report and this report are compatible.
2.Entries in column (b)should represent the number of shares authorized by the articles of incorporation as amended to end of year.
Line Class and Series of Stock and Number of shares Par or Stated Call Price at
No.Name of Stock Series Authorized by Charter Value per share End of Year
(a)(b)(c)(d)
1 Account 201 -Common Stock Issued
2 No Par Value 200,000,000
3
4 TOTAL COM 200,000,000
5
6
7 Account 204 -Preferred Stock Issued 10,000,000
8
9 No Par $6.25 Series K 100.00
10 Cumulative
11
12
13 TOTAL PRE 10,000,000
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
FERC FORM NO.1 (ED.12-91)Page 250
'Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
CAPITAL STOCKS (Account 201 and 204)(Continued)
3.Give particulars (details)concerning shares of any class and series of stock authorized to be issued by a regulatory commission
which have not yet been issued.
4.The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or
non-cumulative.
5.State in a footnote if any capital stock which has been nominally issued is nominally outstanding at end of year.
Give particulars (details)in column (a)of any nominally issued capital stock,reacquired stock,or stock in sinking and other funds which
is pledged,stating name of pledgee and purposes of pledge.
OUTSTANDING PER BALANCE SHEET HELD BY RESPONDENT Line
(Total amount outstanding without reduction
for amounts held by respondent)AS REACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS No.
Šhares Amount Shares Ôost Šhares Amount
(e)(f)(g)(h)(i)(j)
1
47,635,409 617,737,000 2
3
47,635,409 617,737,000 4
5
6
7
8
350,000 35,000,000 9
10
11
12
350,000 35,000,000 13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
FERC FORM NO.1 (ED.12-88)Page 251
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Co .
(1)An Original (Mo,Da,Yr)Dec.31,2001
rp (2)A Resubmission 04/30/2002
CAPITAL STOCK EXPENSE (Account 214)
1.Report the balance at end of the year of discount on capital stock for each class and series of capital stock.-
2.If any change occurred during the year in the balance in respect to any class or series of stock,attach a statement giving particulars
(details)of the change.State the reason for any charge-off of capital stock expense and specify the account charged.
Line Class and senes ot stock balance at I-nd of Year
No.(a)(b)
1 Common Stock -Public Issue 8,314,875
2 Shares issued under provisions of Respondant's Dividend Reinvestment and Stock Purchase Plan 442,144
3 Shares issued under provisions of Respondant's Employee Stock Purchase Plan 74,839
4 Common Stock -401k 215,137
5 Common Stock -Periodic Offering Program (POP)599,768
6 $6,95 Preferred Stock,Series K 2,089,391
7 Common Stock Split 187,872
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22 TOTAL 11,924,026
FERC FORM NO.1 (ED.12-87)Page 254b
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
LONG-TERM DEBT (Account 221,222,223 and 224)
1.Report by balance sheet account the particulars (details)concerning long-term debt included in Accounts 221,-Bonds,222,
Reacquired Bonds,223,Advances from Associated Companies,and 224,Other long-Term Debt.
2.In column (a),for new issues,give Commission authorization numbers and dates.
13.For bonds assumed by the respondent,include in column (a)the name of the issuing company as well as a description of the bonds.
4.For advances from Associated Companies,report separately advances on notes and advances on open accounts.Designate
demand notes as such.Include in column (a)names of associated companies from which advances were received.
5.For receivers,certificates,show in column (a)the name of the court -and date of court order under which such certificates were
issued.
6.In column (b)show the principal amount of bonds or other long-term debt originally issued.
7.In column (c)show the expense,premium or discount with respect to the amount of bonds or other long-term debt originally issued.
8.For column (c)the total expenses should be listed first for each issuance,then the amount of premium (in parentheses)or discount.
Indicate the premium or discount with a notation,such as (P)or (D).The expenses,premium or discount should not be netted.
9.Furnish in a footnote particulars (details)regarding the treatment of unamortized debt expense,premium or discount associated with
issues redeemed during the year.Also,give in a footnote the date of the Commission's authorization of treatment other than as
specified by the Uniform System of Accounts.
Line Class and Series of Obligation,Coupon Rate Principal Amount Total expense,
No.(For new issue,give commission Authorization numbers and dates)Of Debt issued Premiumor Discount
(a)(b)(c)
1 Acct.221 -Bonds:
2 Secured Medium Term Notes $650,000,000 4,130,555
3 (Premium)50,220
4
5 Pollution Control Revenue Bonds:
6 6%Series due 2023 4,100,000 345,385
7 Colstrip 1999A due 2032 66,700,000 2,182,462
8 (Premium)1,334,000
9 Colstrip 1999B due 2034 17,000,000 565,288
10 (Premium)340,000
12 SUBTOTAL 87,800,000 8,947,910
13
14 Acct.222 -Reacquired Bonds
15
16 Acct.223 -Advances from Associated Companies
17
18 Acct.224 -Other Long-term Debt
19
20 Notes Payable -Banks (local)$220,000,000 55,000,000 2,844,500
21
22 Commercial Paper
23
24 Unsecured Senior Notes 400,000,000 9,004,512
25 (Discount)2,716,000
26
27 Medium Term Notes $1,000,000,000 6,197,873
28 (Premium)70,000
29 Long Term Curent
30 Notes Payable to Various Parties
31 Preferred Trust Securities 60,000,000 5,960,160
32 50,000,000 3,633,783
33 TOTAL 652,800,000 39,374,738
FERC FORM NO.1 (ED.12-96)Page 256
Name of Respondent This Report Is:Date of Report Year of Report
Avista C
(1)An Original (Mo,Da,Yr)Dec.31,2001orp.(2)A Resubmission 04/30/2002
LON3-TERM DEBT (Account 221,222,223 and 224)(Continued)
10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years.
11.Explain any debits and credits other than debited to Account 428,Amortization and Expense,or credited to Account 429,Premium
on Debt -Credit.
12.In a footnote,give explanatory (details)for Accounts 223 and 224 of net changes during the year.With respect to long-term
advances,show for each company:(a)principal advanced during year,(b)interest added to principal amount,and (c)principle repaid
during year.Give Commission authorization numbers and dates.
13.If the respondent has pledged any of its long-term debt securities give particulars (details)in a footnote including name of pledgee
and purpose of the pledge.
14.If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of
year,describe such securities in a footnote.
15.If interest expense was incurred during the year on any obligations retired or reacquired before end of year,include such interest
expense in column (i).Explain in a footnote any difference between the total of column (i)and the total of Account 427,interest on
Long-Term Debt and Account 430,Interest on Debt to Associated Companies.
16.Give particulars (details)concerning any long-term debt authorized by a regulatory commission but not yet issued.
AMORTIZATION PERIOD Uutstanding Line
Nominal Date Date of (Total amount outstanainhewithout Interest for Year
of Issue Maturity Date From Date To reductionresrpamoennts Id by Amount No.
(d)(e)(f)(g)Îh (i)
313,500,000 14,987,643 2
3
4
5
12/18/1984 12/01/2014 12/18/1984 12/01/2014 4,100,000 246,000 6
9/01/1999 10/01/2032 9/01/1999 10/01/2032 66,700,000 2,288,109 7
8
9/01/1999 3/01/2034 9/01/1999 3/01/2034 17,000,000 583,176 9
10
11
401,300,000 18,104,928 12
13
15
16
17
18
19
55,000,000 7,058,245 20
21
22
23
400,000,000 29,033,333 24
25
26
376,000,000 7,473,064 27
28
29
30
01/23/1997 01/15/2037 01/31/1997 12/31/2036 60,000,000 4,725,000 31
06/03/1997 06/01/2037 06/30/1997 05/31/2037 40,000,000 2,883.899 32
1,332,300,000 69,278,469 33
FERC FORM NO.1 (ED.12-96)Page 257
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOMETAXES
1.Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show
computation of such tax accruals.Include in the reconciliation,as far as practicable,the same detail as furnished on Schedule M-1 of the tax return for
the year.Submit a reconciliation even though there is no taxable income for the year.Indicate clearly the nature of each reconciling amount.
2.If the utility is a member of a group which files a consolidated Federal tax retum,reconcile reported net income with taxable net income as if a
separate return were to be field,indicating,however,intercompany amounts to be eliminated in such a consolidated return.State names of group
member,tax assigned to each group member,and basis of allocation,assignment,or sharing of the consolidated tax among the group members.
3.A substitute page,designed to meet a particular need of a company,may be used as Long as the data is consistent and meets the requirements of
the above instructions.For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
Line Þarticulars (betails)'Amount
No.(a)(b)
1 Net income for the Year (Page 117)12,155,766
4 Taxable Income Not Reported on Books
5 7 933,609
6
7
8
9 Deductions Recorded on Books Not Deducted for Return
10 Federal Income Tax -81,239,264
11 Deferred Income Tax 107,213,233
12 Investment Tax Credit -49,308
13 Other 38,714,234
14 Income Recorded on Books Not included in Return
15 Equity in Sub Earnings (Income)/Loss 11,090,218
16 Other -233,345,831
17
18
19 Deductions on Return Not Charged Against Book Income
20 -94,584,841
21
22
23
24
25
26
27 Federal Tax Net Income -232,112,184
28 Show Computation of Tax:-81,239,264
29
30
31
32 Total Federal Income Tax Accrual --Current Year -81,239,264
33
34
35
36
37
38
39
40
41
42
43
44
FERO FORM NO.1 (ED.12-96)Page 261
l Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TAYES ACCRUED,PREPA1DAND CHAHGED DURING YEAR
1.Give particulars (details)of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year.Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include on this page,taxes paid during the year and charged direct to final accounts,(not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d)and (e).The balancing of this page is not affected by the inclusion of these taxes.
3.Include in column (d)taxes charged during the year,taxes charged to operations and other accounts through (a)accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year,and (c)taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line Kind of Tax BALANCE AT BEGINNING OF YEAR C arŸed aieds Adjust-
No.(See instruction 5)laxes Accrued Prepaid laxes Dunng During ments(Account 236)(Include in Account 165)Year Year
(a)(b)(c)(d)(e)(f)
1 FEDERAL:
2 Income Tax (1&5)(1989-1995)-26,859 -155,480
3 Income Tax (1&5)(1996)-560,580 155,480
4 Income Tax (1&5)(1997)-1,941,632 -4,409,931 -424,634
5 Income Tax (1&5)(1998)-1,336,400 -275,395 155,007
6 Income Tax (1&5)(1999)-2,034,198 -199,400
I7 Income Tax 2000 -22,040,812 -18,157,463 3,513,048
8 Income Tax 2001 -81,243,527 -50,850,745
9 Umemployment 294,765 -294,765
|10 Unemployment Ins 2001 6,640 -1,737
.11 FICA (1998-2000)-105,790 105,790
12 FICA (2001)8,812,938 8,836,795
13 Retained Earnings-ESOP -408,268
14 Retained Earnings-ESOP -329,623
15 Retained Eamings-ESOP -147,175
16 Retained Eamings-ESOP -419,065
17 Retained Eamings-ESOP -141,026
18 Motor Vehicle (1999)
19 Motor Vehicle (2000)22,943 -22,943
20 Total Federal -29,032,694 -72,776,893 -64,858,476 3,044,021
21
22 STATE OF WASHINGTON:
23 Property Tax (1998-1999)(3)165,738 -165,738
24 Property Tax 2000 9,021,638 -747,006 8,249,973 461,001
25 Property Tax 2001 8,954,826
26 Excise Tax (1998-1999)263,695 -263,695
27 Excise Tax (2000)764,555 292,693 1,057,247
28 Excise Tax (2001)15,800,216 13,667,691
29 Gas Surcharge 529 9,263
30 Unemployment Ins.-27,386 27,386
31 Unemployment Ins.(2001)669,174 666,748
32 Motor Vehicle (2001)3,557 3,557
33 Total Washington 10,188,240 24,571,942 23,654,479 461,001
34
35 STATE OF IDAHO:
36 Income Tax (1996)(4&5)150,000 118,671 -31,329
37 Income Tax (1997)(4&5)150,000
38 Income Tax (1998)(4&5)388,736 316
39 Income Tax (1999)(4&5)-9,516 472,847
40 Income Tax 2000 -1,276,224 -321,370 807,902
41 TOTAL -14,177,077 -22,844,092 -11,482,144 5,309,084
FERC FORM NO.1 (ED.12-96)Page 262
Name of Respondent This Report Is:Date of Report Year of Report
|Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TAXES ACCI UED,PREPAID AND CHARGED DUHING YEAR (Continued)
5.If any tax (exclude Federal and State income taxes)-covers more then one year,show the required information separately for each tax year,
identifying the year in column (a).
6.Enter all adjustments of the accrued and prepaid tax accounts in column (f)and explain each adjustment in a foot-note.Designate debit adjustments
by parentheses.
7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8.Report in columns (i)through (I)how the taxes were distributed.Report in column (1)only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations.Report in column (I)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2.Also shown in column (I)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT IND OF YEAR DISTRIBUTION OF TAXTS CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items Adjustments to Ret'Other No.
Account 236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earmngs (Account 439)
(g)(h)(i)(j)(k)(I)
1
-182,339 2
-405,100 3
2,043,665 4
-905,998 5
-2,233,598 6
-370,301 7
-30,392,782 8
9
8,377 10
11
-23,857 12
-408,268 13
-329,623 14
-147,175 15
-419,065 16
-141,026 17
18
19
-33,907,090 20
21
22
23
485,660 24
8,954,826 25
26
27
2,132,526 28
-8,734 29
30
2,426 31
32
11,566,704 33
34
35
36
150,000 37
389,052 38
463,331 39
-146,952 40
-20,229,945 41
FERC FORM NO.1 (ED.12-96)Page 263
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TAXES ACCRUED,PREPA1DAND CHAHGED DURING YEAR
1.Give particulars (details)of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year.Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include on this page,taxes paid during the year and charged direct to final accounts,(not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d)and (e).The balancing of this page is not affected by the inclusion of these taxes.
3.Include in column (d)taxes charged during the year,taxes charged to operations and other accounts through (a)accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year,and (c)taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line Kind of Tax BALANCEAT BEGINNING OF YEAR C ar ed lÎaieds Adjust-
No.(See instruction 5)Taxes Accrued Prepaid Taxes ring rin ments(Account 236)(Include in Account 165)ear ear
(a)(b)(c)(d)(e)(f)
1 Income Tax 2001 -3,085,967
2 Property Tax (1998-1999)(3)-128,294 128,294
3 Property Tax (2000)2,784,336 2,323,750 -460,968
4 Property Tax (2001)4,575,001 2,287,311
5 Excise Tax (2000)2,474 2,473 13,003
6 Excise Tax (2001)10,784 65,257
7 Unemployment Ins (1998)(2)108,156 -108,156
8 Unemployment Ins (2001)50,152 20,885
9 Motor Vehicle (2000)1,556 1,556
10 Irrigation Credits (2001)-5,778 3,616 5,778
11 KWH Tax (1998-1999)7,606 -7,606
12 KWH Tax (2000)15,961 26,552 42,513
13 KWH Tax (2001)239,240 192,578
14 Franchise Tax (2001)468,387 2,120,732 2,290,588 382,956
15 Total Idaho 2,655,844 3,953,055 7,038,358 1,177,502
16
17 STATE OF MONTANA:
18 Income Tax (1996)(4&5)100,000
19 Income Tax (1997)(4&5)100,000
20 Income Tax (1998)(4&5)100,000
21 Income Tax (1999)(4&5)2,797 315,427
22 Income Tax (2000)-581,288 332,474
23 Income Tax (2001)-1,186,912
24 Property Tax (1998-1999)(3)-127,810 34,153
25 Property Tax (2000)2,665,894 2,712,009
26 Property Tax (2001)5,568,507 2,787,052
27 Unemployment Ins (1997)(2)-23,919 23,919
28 Unemployment Ins (2001)25,330 19,857
29 KWH Tax (1998-2000)281,411 -52,352 229,059
30 KWH Tax (2001)977,916 702,583
31 Motor Vehicle (1999)-2,203 2,203
32 Motor Vehicle (2001)2,854 2,854
33 Consumer Council Tax 41,682 128,948
34 Public Commission Tax 6 24
35 Total Montana 2,514,882 5,403,153 6,582,386 682,054
36
37 STATE OF OREGON:
38 Income Tax (1995)(4&5)-24,207
39 Income Tax (1996)(4&5)150,000 150,000
40 Income Tax (1997)(4&5)60,450 60,450
41 TOTAL -14,177,077 -22,844,092 -11,482,144 5,309,084
FERC FORM NO.1 (ED.12-96)Page 262.1
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
TAXES ACCI UED,PREPAID AND CHARGED DURING YEAR (Continued)
5.If any tax (exclude Federal and State income taxes)-covers more then one year,show the required information separately for each tax year,
identifying the year in column (a).
6.Enter all adjustments of the accrued and prepaid tax accounts in column (f)and explain each adjustment in a foot-note.Designate debit adjustments
by parentheses.
7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8.Report in columns (i)through (I)how the taxes were distributed.Report in column (I)only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations.Report in column (I)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2.Also shown in column (I)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT FND OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items Adjustments to Ret.Other No.
Account 236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Eamings (Account 439)
(g)(h)(i)(j)(k)(1)
-3,085,967 1
2
-383 3
2,287,690 4
-8,056 5
-54,473 6
7
29,268 8
9
-3,616 10
11
12
46,662 13
681,486 14
748,042 15
16
17
100,000 18
100,000 19
100,000 20
318,224 21
-248,814 22
-1,186,912 23
-93,657 24
-46,114 25
2,781,455 26
27
5,473 28
29
275,333 30
31
32
-87,266 33
-18 34
2,017,704 35
36
37
-24,207 38
39
40
-20,229,945 41
FERC FORM NO.1 (ED.12-96)Page 263.1
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
TALES ACCRUED,PREPAID AND CHAHGED DURING YEAR
1.Give particulars (details)of the combined prepaid and accrued tax accounts and show the total taxes charged to operationsand other accounts during
the year.Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include on this page,taxes paid during the year and charged direct to final accounts,(not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d)and (e).The balancing of this page is not affected by the inclusion of these taxes.
3.Include in column (d)taxes charged during the year,taxes charged to operations and other accounts through (a)accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year,and (c)taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line Kind of Tax BALANCE AT BEGINNING OF YEAR C aresed aied"Adjust-
No.(See instruction 5)Taxes Accrued PrepaidTaxes Dunng Dunng ments(Account 236)(Include in Account 165)Year Year(a)(b)(c)(d)(e)(f)
i Income Tax (1998)(4&5)148,500 148,500
2 Income Tax (1999)(4&5)15,885 198,750
3 Income Tax (2000)-396,357 -132,180 105,261
4 Income Tax (2001)-854,575
5 Property Tax (1998-1999)(3)35,054 -2
6 Property Tax (2000)-545,757 600,000 -34,153
7 Property Tax (2001)580,650 1,161,223
8 Unemployment ins (1998)(2)-20,038 20,038
9 Unemployment Ins (2001)20,933 12,825
10 Motor Vehicle (2001)2,322 2,322
11 Busn Energy Tax Credit -463,435 49,200
12 Busn Energy Tax Credit -34,244
13 Franchise Tax (2001)359,708 2,261,811 2,425,632 -535
14 Total Oregon -655,990 2,596,935 3,828,772 294,314
15
16 STATE OF CALIFORNIA:
17 Income Tax (1996)(4&5)50,000
18 Income Tax (1997)(4&5)20,000
19 Income Tax (1998)(4&5)72,983
20 Income Tax (1999)(4&5)-17,636 -60,193
21 Income Tax (2000)-71,831 33,148
22 income Tax (2001)-142,429
23 Property Tax (1999)(3)128,479
24 Property Tax (2000)-68,757 64,998
25 Property Tax (2001)47,601 102,936
26 Excise Tax (1999-2000)-2,037 126
27 Excise Tax (2001)357 258
28 Unemployment Ins (1998)(2)1,395 -1,395
29 Unemployment Ins (2001)2,920 -58,081
30 Motor Vehicle (2001)-966 3,068 2,102
31 Franchise Tax (2001)148,018 399,996 254,089
32 California PUC Tax 4,377 4,571
33 California Gas Surcharge 187,659
34 Total Califomia 264,025 375,116 433,467 33,148
35
36 STATE OF ARIZONA:
37 Income Tax (2001)-1,656
38 Total Arizona -1,656
39
40 STATE OF TEXAS
41 TOTAL -14,177,077 -22,844,092 -11,482,144 5,309,084
FERC FORM NO.1 (ED.12-96)Page 262.2
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor .
(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TAXES ACCF UED,PREPAID AND CHARGED DUHING YEAR (Continued)
5.If any tax (exclude Federal and State income taxes)-covers more then one year,show the required information separately for each tax year,
identifying the year in column (a).
6.Enter all adjustments of the accrued and prepaid tax accounts in column (f)and explain each adjustment in a foot-note.Designate debit adjustments
by parentheses.
7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8.Report in columns (i)through (I)how the taxes were distributed.Report in column (I)only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations.Report in column (1)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2.Also shown in column (l)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT IND OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items Adjustments to Met Other No.
Account 236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439)
(g)(h)(i)(j)(k)(I)
1
214,635 2
-158,916 3
-854,575 4
35,052 5
20,091 6
-580,573 7
8
8,108 9
10
-414,235 |11
-34,244 .12
195,353 13
-1,593,511 14
15
16
50,000 17
20,000 18
72,983 19
42,557 20
-38,683 21
-142,429 22
128,479 23
-3,759 24
-55,335 25
-2,163 26
100 27
28
61,000 29
30
293,925 31
-194 32
-187,659 33
238,822 34
35
36
-1,656 37
-1,656 38
39
40
-20,229,945 41
FERC FORM NO.1 (ED.12-96)Page 263.2
Name of Respondent This Reoort Is:Date of Report Year of Report
Avista Corp (1)QAn Original (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
TATES ACCRUED,PREPAID AND CHAf:GED DURING YEAR
1.Give particulars (details)of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year.Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include on this page,taxes paid during the year and charged direct to final accounts,(not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d)and (e).The balancing of this page is not affected by the inclusion of these taxes.
3.Include in column (d)taxes charged during the year,taxes charged to operations and other accounts through (a)accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year,and (c)taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line Kind of Tax BALANCE AT BEGINNING OF YEAR C arŸed aieds Adjust-No.(See instruction 5)I axes Accrued Þrepaid Taxes Dunng During ments(Account 236)(Include in Account 165)Year Year(a)(b)(c)(d)(e)(f)
1 Unemploymnt Ins -24,553 24,553
2 Unemployment Ins (2001)1,576 368
3 Total Texas -24,553 26,129 368
4
5 STATE OF KENTUCKY
6 Unemploymnt Ins -74 74
7 Unemployment Ins (2001)1,624 2,349
8 Total Kentucky -74 1,698 2,349
9
10 STATE OF INDIANA
11 Unemployment Ins (1999)-142 142
12 Unemployment Ins (2000)
13 Total Indiana -142 142
14
15 STATE OF
16 Unemployment Ins -30,777 30,777
17 Total Massachusetts -30,777 30,777
18
19 STATE OF VIRGINIA
20 Unemploymnt Ins 65 -65
21 Unemployment Ins (2001)200
22 Total Virginia 65 135
23
24 STATE OF WEST VIRGINIA
25 Unemployment Ins 279 -279
26 Total West Virginia 279 -279
27
28 STATE OF WYOMING
29 Unemployment ins 707 -707
30 Unemployment Ins (2001)585
31 Total Wyoming 707 -122
32
33 STATE OF FLORIDA
34 Unemployment Ins (2000)-141 141
35 Unemployment Ins (2001)280 650
36 Total Florida -141 421 650
37 STATE OF NEW YORK
38 Unemployment Ins (2000)-4,063 4,063
39 Unemployment Ins (2001)300
40 Total New York -4,063 4,363
41 TOTAL -14,177,077 -22,844,092 -11,482,144 5,309,084
FERC FORM NO.1 (ED.12-96)Page 262.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)pAn Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TAXES ACCF UED,PREPAID AND CHARGED DUHING YEAR (Continued)
5.If any tax (exclude Federal and State income taxes)-covers more then one year,show the required information separately for each tax year,
identifying the year in column (a).
6.Enter all adjustments of the accrued and prepaid tax accounts in column (f)and explain each adjustment in a foot-note.Designate debit adjustments
by parentheses.
7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8.Report in columns (i)through (I)how the taxes were distributed.Report in column (l)only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations.Report in column (I)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2.Also shown in column (I)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items Adjustments to Ret.Other No
Account 236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earmngs (Account 439)
(g)(h)(i)(j)(k)(I)
1,208 2
1,208 3
4
5
6
-725 7
-725 8
9
10
11
12
13
14
15
16
17
18
19
20
200 21
200 22
23
24
25
26
27
28
29
582 30
582 31
32
33
34
-370 35
-370 36
37
38
300 39
300 40
-20,229,945 41
FERC FORM NO.1 (ED.12-96)Page 263.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)QAn Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
TANES ACCRUED,PREPAID AND CHAHGED DURING YEAR
1.Give particulars (details)of the combined prepaid and accrued tax accounts and show the total taxes charged to operationsand other accounts during
the year.Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include on this page,taxes paid during the year and charged direct to final accounts,(not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d)and (e).The balancing of this page is not affected by the inclusion of these taxes.
3.Include in column (d)taxes charged during the year,taxes charged to operations and other accounts through (a)accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year,and (c)taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line Kind of Tax BALANCE AT BEGINNING OF YEAR C resed aieds Adjust-
No.(See instruction 5)Taxes Accrued Prepaid Taxes ring ments(Account 236)(Include in Account 165)er ear
(a)(b)(c)(d)(e)(f)
1
2 COUNTY &MUNICIPAL
3 Occupation -50,357 12,967,045 11,814,621 -382,956
4 Forrest Fire Protection -396 396 294
5 Greenacres Irrigation -7 7
6 City of Spokane PBIA -619 620
7 WA Dept of Natural 139 -139 18,930
8 Spokane Utility Tax 1,419 -1,419
9 Misc.-622 1,970
10 Total County -50,443 12,968,480 11,833,845 -382,956
11
12 STATE OF ILLINOIS
13 Unemploymnt Ins.1999-2000 -586 586
14 Unemployment Ins.2001 270
15 Total Illinois -586 856
16
17 STATE OF UTAH
18 Unemployment ins.2001 1,658
19 Total Utah 1,658
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41 TOTAL -14,177,077 -22,844,092 -11,482,144 5,309,084
FERC FORM NO.1 (ED.12-96)Page 262.4
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TAXES ACCF UED,PREPAID AND CHARGED DUHING YEAR (Continued)
5.If any tax (exclude Federal and State income taxes)-covers more then one year,show the required information separately for each tax year,
identifying the year in column (a).
6.Enter all adjustments of the accrued and prepaid tax accounts in column (f)and explain each adjustment in a foot-note.Designate debit adjustments
by parentheses.
7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8.Report in columns (i)through (I)how the taxes were distributed.Report in column (I)only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations.Report in column (I)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2.Also shown in column (I)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items Adjustments to Ret.Other No.
Account 236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Eamings (Account 439)
(g)(h)(i)(j)(k)(I)
1
2
719,108 3
-294 4
5
6
-18,930 7
8
1,349 9
701,233 10
11
12
13
270 14
270 15
16
17
-1,658 18
-1,658 19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
-20,229,945 41
FERC FORM NO.1 (ED.12-96)Page 263.4
I Name of Respondent This Reoort Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ACCUMULA ED DEFERRED INVESTMENT TAX CREDITS (Account 255)
Report below information applicable to Account 255.Where appropriate,segregate the balances and transactions by utility and
nonutility operations.Explain by footnote any correction adjustments to the account balance shown in column (g).Include in column (i)
the average period over which the tax credits are amortized.
Line Account Balance at Beginning Allocations to
No Subd ions of Year Deferred for Year Current Year's Income Adjustments
·av s (b)Account No.Amount Account No.Amount
(c)(d)(e)(f)(9)
2 3%
3 4%
4 7%
5 10%
6
7
8 TOTAL
9 Other (List separately
and show 3%,4%,7%,
10%and TOTAL)
10 Gas Propertry (10%)768,192 1411.40 49,30
11
12 TOTAL PROPERTY 768,192 49,30
13
14
I
15
16
17
18
19
20
I
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO.1 (ED.124 9)Page 266
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
ACCUMULATED DEFERRED INVESTMENT TAX CRED TS (Account 255)(continued)
BalarceeaarEnd A e P ADJUSTMENT EXPLANATION 'Line
to income No.
2
3
4
5
6
7
8
9
718,884 10
11
718,884 12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
.ERC FORM NO.1 (ED.12-89)Page 267
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Cor (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
O HER DEFFERED CREDITS (Account 253)
1.Report below the particulars (details)called for conceming other deferred credits.
2.For any deferred credit being amortized,show the period of amortization.
3.Minor items (5%of the Balance End of Year for Account 253 or amounts less than $10,000,whichever is greater)may be grouped by classes.
Line Description and Other Balance at DEBITS I Balance at
No.Deferred Credits Beginning of Year Contra 'Amount Credits End of Year
Account
(a)(b)(c)(d)(e)(f)
1 Uneamed Interest -Customer
2 wiring &conversions 253.00 5,578 419 9,843 4,283 18
3
4 Califomia PGA -WPNG 253.02 63 431 63
5
6 Deferred revenue prepayment -
7 Pacific Walla Walla/Enterprise
8 Line.(Amort =19 yrs)253.08 79,662 456 9,372 70,290
9
10 BPA C &RD 253.10 65,700 65,700
12 Supplemental Executive
13 Retirement Plan 253.29 8,411,916 426 884,632 2,835,662 10,362,946
14
15 Deferred Compensation 90,91,92 10,986,599 131 2,469,703 4,229,498 12,746,394
16
17 Gain on Sale and leaseback
18 of Building (Amortization period
19 is 25 years)2,876,016 931 261,456 2,614,560
20
21 Rathdrum Refund 253.12
22 Amortization period is 25 years 645,443 550 33,822 611,621
23
24 Mark to Market 253.74 557 1,542,579,771 1,701,997,956 159,418,185
25
26 Power Cost Adjustment -Idaho 1,374,000 557 3,341,000 1,967,000
27
28 FAS5 Mark to Market 253.95 13,653,729 13,653,729
29
30
31
32
33
34 Water Heater Program -WPNG -35,000 417 35,000
35
36 Deferred PGE Contract 253.70 40,412,401 456/495 9,814,441 30,597,960
37
38 Major Mtce.Reserve -Rathdrum
39
40 Trust Fund -Centralia 253.11 857,707 128 5,178 852,529
41
42 Long Term incentive Plan 253.93 7,099 920/417 50,004 57,103
43
44 ID Clark Fork Relicensing 253.89 -389,955 171 695,949 480,517 -605,387
45
46 WA Clark Fork Relicensing 253.88 711,880 171 711,880 114,550 114,550
47 TOTAL 65,943,409 1,560,817,110 1,725,433,899 230,560,198
FERC FORM NO.1 (ED.12-94)Page 269
This Page Intentionally Left Blank
Name of Respondent This Reoort Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ACCUMULATE )DEFFERED INCOME TAXES -OTI·ER PROPERTY (Account 282)
1.Report the information called for below concerning the respondent's accounting for deferred income taxes rating to property not
subject to accelerated amortization
2.For other (Specify),include deferrals relating to other income and deductions.
CHANGES DURING YEAR
Line Account Balance at
No.Beginningof Year Amounts Debited Amounts Credited
to Account 410.1 to Account 411.1
(a)(b)(c)(d)
2 Electric 158,493,540 3,349,447
3 Gas 29,757,615 3,345,725
4 General Common 12,457,616 532,385
5 TOTAL (Enter Total of lines 2 thru 4)200,708,771 7,227,557
6 Non-operating
7
8
9 TOTAL Account 282 (Enter Total of lines 5 thru 200,708,771 7,227,557
11 Federal IncomeTax 196,023,276 8,541,957
12 State Income Tax 4,685,495 978,761
13 Local IncomeTax
NOTES
ERC FORM NO.1 (ED.12-96)Page 274
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ACCUMULATED DEFERRED INCOA E TAXES -OTHER PROPERTY (Account 282)(Continued)
3.Use footnotes as required.
CHANGES DURIMG YEAR ADJUST WENTS
Amounts Debited Amounts Credited Debits Crefits Balance at Line
to Account 410.2 to Account 411.2 Account Amount Account Amount End of Year No.
Credited Debited(e)(f)(g)(h)(¡)(k)
161,842,987 2
33,103,34C 3
12,990,001 4
207,936,32E 5
2,293,161 2,293,161 6
7
8
2,293,161 210,229,48E 9
204,565,232 11
5,664,25E 12
13
NOTES (Continued)
FERC FORM NO.1 (ED.12-96)Page 275
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ACCUMULATED DEFFERED INCOME TAXES -3THER (Account 283)
1.Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts
recorded in Account 283.
2.For other (Specify),include deferrals relating to other income and deductions.
CHANGES DURING YEAR
Line Account Balance at Amounts Debited Amounts Òredited
No.(a)
Beginningof Year to Acco rit 410.1 to Accou t 411.1
1 Account 283
2 Electric
3 Electric 67,205,822 77,521,662 2,714,113
4 Electric
5 Electric
6
7
8
9 TOTAL Electric (Total of lines 3 thru 8)67,205,822 77,521,662 2,714 113
10 Gas
11 Gas 15,735,897 3,314,579 2,126,758
12
13
14
15
16
17 TOTAL Gas (Total of lines 11 thru 16)15,735,897 3,314,579 2,126,758
I 18 Other 146,842,311 226,109
19 TOTAL (Acct 283)(Enter Total of lines 9,17 and 18)229,784,030 81,062,350 4,840,871
20 Classification of TOTAL
21 Federal Income Tax 229,784,030
22 State income Tax
23 Local Income Tax
NOTES
FERC FORM NO.1 (ED.12-96)Page 276
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ACCUMULATED DEFERRED INCOME TAXES -OTHEH (Account 283)(Continued)
3.Provide in the space below explanations for Page 276 and 277.Include amounts relating to insignificant items listed under Other.
,4.Use footnotes as required.
CHANGES DURING YEAR ADJUSTMENTS
Amounts Debited Amounts Credited Debits Credits Balance at Line
to Account 410.2 to Account 411.2 Account Amount Account Amount End of Year No.Credited Debited
(e)(f)(g)(h)(i)(j)(k)
1,680,306 190 12,960,704 283.85 1,157,026 131,889,999 3
182 1,352,347 -1,352,347 4
190 17,180 -17,180 5
6
7
8
1,680,306 14,330,231 1,157,026 130,520.472 9
352,887 17,276,605 11
12
13
14
15
16
352,887 17,276,605 17
182 &28 7,517,658 139,550,762 18
2,033,193 21,847,889 1,157,026 287,347,839 19
287,347,839 21
22
23
NOTES (Continued)
FERC FORM NO.1 (ED.12-96)Page 277
l Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
Ol HER REGULATORY LIABILITIES (Account 254)
1.Reporting below the particulars (Details)called for concerning other regulatory liabilities which are created through the rate-making
actions of regulatory agencies (and not includable in other amounts)
2.For regulatory Liabilities being amortized show period of amortization in column (a).
3.Minor items (5%of the Balance at End of Year for Account 254 or amounts less than $50,000,whichever is Less)may be grouped
by classes.
Line Description and Purpose of DEBITS Balance at
No.Other Regulatory Liabilities Account Amount Credits End of Year
Credited
(a)(b)(c)(d)(e)
1 Centralia Sale 254.11,028 &038 407.41 17,976,924 160,786 9,756,709
2
3 FAS 109 -Accounting for Income Taxes 254.18 190.18 53,100 364,967
4
5 Rate Base Credit -WA 254.43 253.70 19,678,950 2,915,400
6
7 BPA Residential Exchange 254.45,028 &038 407.45 2,024,335 918,324 -1,106,012
8
9
10
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41 TOTAL 39,733,309 1,079,110 11,931,064
FERC FORM NO.1 (ED.12-94)Page 278
This Page Intentionally Left Blank
Name of Respondent This Report Is:
.
Date of Report Year of Report
(1)An Onginal (Mo,Da,Yr)Dec.31,2001AvistaCorp(2)A Resubmission 04/30/2002
E.ECTRIC OPERATING REVENUES (,\ccount 400)
1.Report below operating revenues for each prescribed account,and manufactured gas revenues in total.
2.Report number of customers,columns (f)and (g),on the basis of meters,in addition to the number of flat rate accounts;except that
where separate meter readings are added for billing purposes,one customer should be counted for each group of meters added.The
-average number of customers means the average of twelve figures at the close of each month.
3.If increases or decreases from previous year (columns (c),(e),and (g)),are not derived from previously reported figures,explain any
inconsistencies in a footnote.
Line Title of Account OPERATING REVENUES
No Amount for Year Amount for Previous Year
(a)(b)(c)
1 Sales of Electricity
2 (440)Residential Sales 158,846,735 158,065,279
3 (442)Commercial and Industrial Sales
4 Small (or Comm.)(See Instr.4)155,371,070 149,769,946
5 Large (or Ind.)(See Instr.4)80,433,325 82,992,079
6 (444)Public Street and Highway Lighting 3,789,565 3,612,255
7 (445)Other Sales to Public Authorities
8 (446)Sales to Railroads and Railways
9 (448)Interdepartmental Sales 630,925 656,253
10 TOTAL Sales to Ultimate Consumers 399,071,620 395,095,812
11 (447)Sales for Resale 480,902,532 864,753,898
12 TOTAL Sales of Electricity 879,974,152 1,259,849,710
13 (Less)(449.1)Provision for Rate Refunds
14 TOTAL Revenues Net of Prov.for Refunds 879,974,152 1,259,849,710
15 Other Operating Revenues )(?
16 (450)Forfeited Discounts
17 (451)Miscellaneous Service Revenues 469,676 343,742
18 (453)Sales of Water and Water Power 415,973 453,413
19 (454)Rent from Electric Property 2,190,576 2,166,872
20 (455)Interdepartmental Rents
21 (456)Other Electric Revenues 39,154,123 24,440,902
22
23
24
25
26 TOTAL Other Operating Revenues 42,230,348 27,404,929
27 TOTAL Electric Operating Revenues 922,204,500 1,287,254,639
FERC FORM NO.1 (ED.12-96)Page 300
Name of Respondent This Report Is:Date of Report Year of Report
(1)QAn Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002 '
E .ECTRIC OPERATING REVENUES (.\ccount 400)
4.Commercial and industrial Sales,Account 442,may be classified according to the basis of classification (Smalt or Commercial,and
Large or Industrial)regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand.
(See Account 442 of the Uniform System of Accounts.Explain basis of classification in a footnote.)
5.See pages 108-109,Important Changes During Year,for important new territory added and important rate increase or decreases.
6.For Lines 2,4,5,and 6,see Page 304 for amounts relating to unbilled revenue by accounts.
7.Include unmetered sales.Provide details of such Sales in a footnote.
MEGAWATT HOURS SOLD AVG.NO.CUSTOMERS PER MONTH Line
Amount for Year Amount for Previous Year Number for Year Number for Previous Year No.
(d)(e)(f)(g)
3,219,407 3,279,383 276,846 273,219 2
3
2,881,998 2,885,837 35,454 35,060 4
1,891,267 2,047,864 1,433 1,254 5
24,979 24,706 402 392 6
7
8
13,386 14,019 62 61 9
8,031,037 8,251,809 314,197 309,986 10
6,261,304 15,806,670 44 58 11
14,292,341 24,058,479 314,241 310,044 12
13
14,292,341 24,058,479 314,241 310,044 14
Line 12,column (b)includes $-1,063,573 of unbilled revenues.
Line 12,column (d)includes -15,942 MWH relating to unbilled revenues
FERC FORM NO.1 (ED.12-96)Page 301
Nameof Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SALES OF ELECTRICITY BY RATE SCHEDULES
1.Report below for each rate schedule in effect during the year the MWH of electricity sold,revenue,average number of customer,average Kwh per
customer,and average revenue per Kwh,excluding date for Sales for Resale which is reported on Pages 310-311.
2.Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues,"Page
300-301.If the sales under any rate schedule are classified in more than one revenue account,List the rate schedule and sales data under each
applicable revenue account subheading.
3.Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule),the entries in column (d)for the special schedule should denote the duplication in number of reported
customers.
4.The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5.For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6.Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line Number and litle 01 Hate Schedule MWh Sold Revenue Average Number KWh of Sales hn e Pder
No.(a)(b)(c)of Cus omers Per stomer
1 RESIDENTIAL SALES (440)
2 1 Residential Service 3,142,010 159,498,772 266,816 11,776 0.0508
3 2 Residential Service 19
4 3 Residential Service
5 12 Res.&Farm Gen.Service 48,349 3,770,747 8,757 5,521 0.0780
6 15 MOPS 11 Residential
7 22 Res.&Farm Lg.Gen.Service 23,073 1,193,649 60 384,550 0.0517
8 30 Pumping-Special 195 7,132 1 195,000 0.0366
9 32 Res.&Farm Pumping Service 10,354 580,746 1,212 8,543 0.0561
10 48 Res.&Farm Area Lighting 5,190 705,944 0.1360
11 49 Area Lighting-High-Press.637 116,301 0.1826
12 56 Centralia Refund -10,489,855
13 71 Residential Service
14 72 Residential Service
15 73 Residential Service
16 74 Residential Service
17 76 Residential Service
18 77 Residential Service
19 79 Residential Service
20 58 Tax Adjustment 4,278,276
21 SubTotal 3,229,808 159,661,731 276,846 11,666 0.0494
22 Residential-Unbilled -10,401 -814,996 0.0784
23 Total Residential Sales 3,219,407 158,846,735 276,846 11,629 0.0493
24
25 COMMERCIAL SALES (442)
26 2 General Service 1 97 1 1,000 0.0970
27 3 General Service
28 11 General Service 557,626 39,895,893 30,054 18,554 0.0715
29 13 MOPS 11 Commercial
30 16 MOPS 11 Commercial
31 19 Contract-General Service
32 21 Large General Service 1,928,042 102,064,880 4,631 416,334 0.0529
33 25 Extra Lg.Gen.Service 327,423 11,446,461 12 27,285,250 0.0350
34 28 Contract-Extra Large Serv 1,475 59,416 1 1,475,000 0.0403
35 31 Pumping Service 55,077 2,650,172 755 72,950 0.0481
36 47 Area Lighting-Sod.Vap 7,760 929,663 0.1198
37 49 Area Lighting-High-Press.2,095 298,570 0.1425
38 56 Centralia Refune -7,130,533
39 73 General Service
40 74 Large General Service
41 TOTAL Billed 14,308,53E 881,037,725 314,241 45,534 0.0616
42 Total Unbilled Rev.(See Instr.6)-15,942 -1,063,573 C C 0.0667
43 TOTAL 14,292,592 879,974,152 314,241 45,482 0.0615
FERO FORM NO.1 (ED.12-95)Page 304
Name of Respondent This Re ort Is:Date of Report Year Ñ Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SALES OF ELECTRICITY BY RATE SCHEDULES
1.Report below for each rate schedule in effect during the year the MWH of electricity sold,revenue,average number of customer,average Kwh per
customer,and average revenue per Kwh,excluding date for Sales for Resale which is reported on Pages 310-311.
2.Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues,"Page
300-301.If the sales under any rate schedule are classified in more than one revenue account,List the rate schedule and sales data under each
applicable revenue account subheading.
3.Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule),the entries in column (d)for the special schedule should denote the duplication in number of reported
customers.
4.The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5.For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6.Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line Number and litle of Hate schedule MWh Sold Hevenue Average Number KWh of Sales hn e Pder
No-(a)(b)(c)of Cusd)omers Per stomer
1 75 Large General Service
2 76 Large General Service
3 77 General Service
4 79 Area Light-High Press.
5 58 Tax Adjustment 5,249,524
6 SubTotal 2,879,499 155,464,143 35,454 81,218 0.0540
7 Commercial-Unbilled 2,499 -93,073 0.0372
8 Total Commercial 2,881,998 155,371,070 35,454 81,288 0.0539
9
10 INDUSTRIAL SALES (442)
11 2 General Service
12 3 General Service
13 8 Lg Gen Time of Use
14 11 General Service 6,162 461,443 254 24,260 0.0749
15 16 MOPS II Industrial
16 21 Large General Service 212,536 11,230,166 232 916,103 0.0528
17 25 Extra Lg.Gen.Service 827,411 28,788,164 25 33,096,440 0.0348
18 28 Contract -Extra Large Service 735,690 36,985,470 4 183,922,500 0.0503
19 29 Contract Lg.Gen.Service 40,451
20 30 Pumping Service -Special 19,614 715,959 44 445,773 0.0365
21 31 Pumping Service 52,406 2,639,546 709 73,915 0.0504
22 32 Pumping Svc Res &Firm 4,710 249,066 165 28,545 0.0529
23 47 Area Lighting-Sod.Vap.285 29,055 0.1019
24 49 Area Lighting -High-Press 42 5,630 0.1340
25 56 Centralia Refund.-894,095
26 72 General Service
27 73 General Service
28 74 Large General Service
29 75 Large General Service
30 76 Pumping Service
31 77 General Service
32 78 Lg Gen Tim of Use
33 58 Tax Adjustment 378,425
34 SubTotal 1,899,307 80,588,829 1,433 1,325,406 0.0424
35 Industrial-Unbilled -8,040 -155,504 0.0193
36 Total Industrial 1,891,267 80,433,325 1,433 1,319,796 0.0425
37
38 STREET AND HWY LIGHTING (444)
39 6 Mercury Vapor St.Ltg.
40 7 HP Sodium Vap.St.Ltg
41 TOTAL Billed 14,308,53E 881,037,725 314,241 45,534 0.0616
42 Total Unbilled Rev.(See Instr.6)-15,942 -1,063,573 C C 0.0667
43 TOTAL 14,292,592 879,974,152 314,241 45,482 0.0615
FERO FORM NO.1 (ED.12-95)Page 304.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SALES OF ELECTRICITY BY RATE SCHEDULES
1.Report below for each rate schedule in effect during the year the MWH of electricity sold,revenue,average number of customer,average Kwh per
customer,and average revenue per Kwh,excluding date for Sales for Resale which is reported on Pages 310-311.
2.Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues,"Page
300-301.If the sales under any rate schedule are classified in more than one revenue account,List the rate schedule and sales data under each
applicable revenue account subheading.
3.Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule),the entries in column (d)for the special schedule should denote the duplication in numberof reported
customers.
4.The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5.For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6.Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line Number and I Itle of Hate schedule MWh Sold Hevenue Average Number KWh of Sales hn e Pder
No·(a)(b)(c)of Cus omers Per stomer
1 11 General Service 193 14,983 25 7,720 0.0776
2 41 Co-Owned St.Lt.Service 372 44,624 21 17,714 0.1200
3 42 Co-Owned St.Lt.Service
4 High-Press.Sod.Vap.17,683 3,340,106 269 65,736 0.1889
5 43 Cust-Owned St.Lt.Energy
6 and Maint.Service 152 12,454 4 38,000 0.0819
7 44 Cust-Owned St.Lt.Energy
8 and Maint.Svce -High-Pres
9 Sodium Vapor 761 71,008 27 28,185 0.0933
10 45 Cust.Owned St.Lt.Energy Svc 2,945 111,407 21 140,238 0.0378
11 46 Cust.Owned St.Lt.Energy Svc 2,873 166,351 35 82,086 0.0579
12 56 Centralia Refund -95,028
13 58 Tax Adjustment 123,660
14 SubTotal 24,979 3,789,565 402 62,137 0.1517
15 Street &Hwy Lighting-Unbilled
16 Total Street &Hwy Lighting 24,979 3,789,565 402 62,137 0.1517
17
18 OTHER SALES TO PUBLIC
19 (445)
20 None
21
22 INTERDEPARTMENTAL SALES
23 58 Tax Adjustment 13,386 630,925 62 215,903 0.0471
24 Total Interdepartmental 13,386 630,925 62 215,903 0.0471
25
26 SALES FOR RESALE (447)
27 61 Sales to Other Utilities (WA)5,678,332 366,300,872 37 153,468,432 0.0645
28 61 Sales to Other Utilities (ID)45,606 6,239,577 2 22,803,000 0.1368
29 61 Sales to Other Utilities (MT)537,366 108,362,083 5 107,473,200 0.2017
30 Total Sales for Resale 6,261,304 480,902,532 44 142,302,364 0.0768
31
32
33
34
35
36
37
38
39
40
41 TOTAL Billed 14,308,53E 881,037,725 314,241 45,534 0.0616
42 Total Unbilled Rev.(See Instr.6)-15,942 -1,063,573 C C 0.0667
43 TOTAL 14,292,592 879,974,152 314,241 45,485 0.0615
FERO FORM NO.1 (ED.12-95)Page 304.2
This Page Intentionally Left Blank
Name of Respondent This Re ort Is:¯Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 4/7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other thanpowerexchangesduringtheyear.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and creditsforenergy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on thePurchasedPowerschedule(Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote anyownershipinterestoraffiliationtherespondenthaswiththepurchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
I supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service mustbethesameas,or second only to,the supplier's service to its own ultimate consumers.LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economicreasonsandisintendedtoremainreliableevenunderadverseconditions(e.g.,the supplier must attempt to buy emergency energyfromthirdpartiestomaintaindeliveriesofLFservice).This category should not be used for Long-term firm service which meets thedefinitionofRQservice.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as theearliestdatethateitherbuyerorsettercanunilaterallygetoutofthecontract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Lessthanfiveyears.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service isoneyearorless.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability ofservice,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"meansLongerthanoneyearbutLessthanfiveyears.
Line Name of Company or Public Authority Statistical FERC Rate Aver Actual De nand (MW)
N Classifi-Schedule or
MonthlyaËIling
Avera e Averao.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCÑ Demano Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 American Electric Power SF Tariff 9
2 Amoco Energy Trading,Inc SF WSPP "C"
3 Aquila Canada SF EA -101-A
4 Aquila Power Corporation SF WSPP "C"
5 Pinnacle West Trading and Marketing SF WSPP "C"Tariff 9
6 Benton County Public Utility District SF WSPP "C"Tariff 9
7 Bonneville Power Administration SF WSPP "C"
8 California Energy Resources Scheduler SF WSPP "C"
9 Califomia Department of Water Resoures SF WSPP "C"
10 Calpine Corporation SF WSPP "C"
11 Cargill Alliant SF WSPP "C"
12 Chelan County Public Utility Dist.No 1 SF WSPP "C"Tariff 9
13 Cheney,City of IF 240
14 Cinergy Services Inc.SF WSPP "C"Tariff 9
Subtotal RQ 0 0 0
Subtotal non-RQ O O O
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310
Name of Respondent This Re rt Is.Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-definedcategories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
averagemonthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE I
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+j)No.
(9)(h)(i)(j)(k)
35,200 9,602,800 9,602,800 1
400 12,300 12,300 2
1,075 78,500 78,500 3
36,395 6,384,793 6,384,793 4
19,650 3,826,474 3,826,474 5
75 1,350 1,350 6
389,563 35,931,055 35,931,055 7
4,277 1,437,850 1,437,850 8
80 12,800 12,800 9
270 5,645 5,645 10
25 11,250 11,250 11
410 80,350 80,350 12
13,102 209,632 209,632 13
2,500 2,500 14
0 0 0 0 0
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
FERC FORM NO.1 (ED.12-90)Page 311
Nameof Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)OX An Original (Mo,Da,Yr)Dec.31,2001rp(2)A Resubmission 04/30/2002
SALES FOR RESALE(Account 447)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlemen‡basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
I
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual De nand (MW)
No.(Footnote Affiliations)TSaÎih ulrenb
r
DMerahr
d (I Monthly N Demant Month y
CmP emand
(a)(b)(c)(d)(e)(f)
1 Clark County Public Utility IF 222.2 223 223 223
2 Cogentrix Energy Power Marketing,Inc.IF 239
3 Cogentrix Energy Power Marketing,Inc.IF Tariff 10 VAR 0 0
4 Constellation Power Sources,Inc SF WSPP "C"
5 Cowlitz PUD SF Tariff 9
6 Douglas County PUD SF WSPP "C"
7 Duke Energy Trading &Marketing LLC SF WSPP "C"Tariff 9
8 Duke Energy Trading &Marketing LLC IF Tariff 9
9 Dynegy Power Marketing Inc.SF WSPP "C"
10 El Paso Energy Marketing Co.SF WSPP "C"Tariff 9
11 Enmax Energy Marketing,Inc.SF WSPP "C"
12 Enron Power Marketing SF WSPP "C"Tariff 9
13 Enron Power Marketing LF Tariff 9
14 Eugene Water &Electric Board SF WSPP "C"Tariff 9
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor (1)OX An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or TariffNumber.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges i Other Charges Total ($)Line
($)($)($)(h+i+j)No.
(9)(h)(i)(j)(k)
736,808 3,824,000 11,935,912 15,759,912 1
655,100 12,335,533 12,335,533 2
203,011 203,011 3
4,566 4,000 435,862 439,862 4
327,550 12,075,052 12,075,052 5
2,960 569,520 569,520 6
13,102 946,250 946,250 7
508,700 104,576,540 104,576,540 8
2,125 105,175 105,175 9
33,400 8,442,600 8,442,600 10
516 11,887 11,887 11
625,008 28,126,877 28,126,877 12
1,734,928 1,734,928 13
4,702 850,684 850,684 14
0 0 0 0 0
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
FERC FORM NO.1 (ED.12-90)Page 311.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 4tJ)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
I
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual Demand (MW)
No.(Footnote Affiliations)C s Sache
u ber
DMenahr
d (I Month yvN Demand Month y
CmP emand
(a)(b)(c)(d)(e)(f)
1 Franklin County Public Utility District SF WSPP "C"Tariff 9
2 Grant County Public Utility District SF WSPP "C"
3 IdaCorp Energy LP SF WSPP "C"
4 Idaho County Light &Power SF Tariff 9
5 Idaho Power Company SF WSPP "C"Tariff 9
6 Klamath Falls,City of SF WSPP "C"
7 Kootenai Electric Cooperative SF Tariff 9
8 Los Angeles Department of Water &Power SF WSPP "C"Tariff 9
9 McMinnville Water &Light SF WSPP "C"Tariff 9
10 MIECO SF WSPP "C"Tariff 9
11 Mirant Americas Energy Marketing LP SF WSPP "C"
12 Modesto Irrigation District SF WSPP "C"Tariff 9
13 Montana Power Trading &Marketing IF Tariff 9
14 Montana Power Company LF Tariff 9
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.2
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or TariffNumber.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RO grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+1)No.
(9)(h)(i)(j)(k)
110 1,855 1,855 1
12,345 831,975 831,975 2
22,036 250 549,168 549,418 3
130 24,951 24,951 4
21,840 250 2,973,196 2,973,446 5
1,440 38,160 38,160 6
780 203,036 203,036 7
340 22,850 22,850 8
700 76,185 76,185 9
200,400 4,569,120 4,569,120 10
36,625 12,236,187 12,236,187 11
770 55,955 55,955 12
508,700 103,699,107 103,699,107 13
7,491 834,652 834,652 14
0 0 0 0 0
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
FERC FORM NO.1 (ED.12-90)Page 311.2
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 4r7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual De Tiand (MW)
No.(Footnote Affiliations)C Sach ulrenb
r
DMerahr
d (I MonthI N I Demard Monthy
CmP emand
(a)(b)(c)(d)(e)(f)
1 Montana Power Company SF WSPP "C"Tariff 9
2 Morgan Stanley SF WSPP "C"
3 Northern California Power Agency SF WSPP "C"Tariff 9
4 NRG Power Marketing,Inc.SF WSPP "C"
5 Okanagan County PUD SF WSPP "C"
6 Pacific Northwest Generating Coop-
7 Pacific Power Marketing SF WSPP "C"Tariff 9
8 PacifiCorp LF 194 150 150 115
9 PacifiCorp SF WSPP "C"Tariff 9
10 PacifiCorp LF Tariff 9
11 Pend Oreille Co Public Utility District IU Tariff 10 VAR 0 0
12 Pend Oreille Co Public Utility District SF WSPP "C"Tariff 9
13 Pacific Gas &Electric Trading SF WSPP "C"Tariff 9
14 Portland General Electric Company LF 178 150 150 144
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31 2001rp.(2)A Resubmission 04/30/2002 '
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE Total ($)Line
Sold Demand Charges Energy Charges Other Charges (h+i+j)No.
(g)(h)(i)(j)(k)
361 330,620 10,768 341,388 1
21,412 2,894,640 2,894,640 2
16,287 5,722 544,774 550,496 3
4,560 246,600 246,600 4
3,844 209,757 209,757 5
225 3,625 3,625 6
6,256 177,182 177,182 7
109,850 2,616,000 9,750,286 12,366,286 8
44,784 106,750 4,102,505 4,209,255 9
4,767 531,142 531,142 10
285,956 285,956 11
5,600 64,052 134,400 198,452 12
55,225 3,976,200 3,976,200 13
2,164,950 2,164,950 14
0 0 0 0 0
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
FERC FORM NO.1 (ED.12-90)Page 311.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)OX An Original (Mo,Da,Yr)Dec.31 2001rp.(2)A Resubmission 04/30/2002 '
SALES FOR RESALE (Account4:7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual De Tiand (MW)
No.(Footnote Affiliations)C SaÎihe
u br DMeahr
d (Monthly N Demand Month yC emand
(a)(b)(c)(d)(e)(f)
1 Portland General Electric Company SF WSPP "C"Tariff 9
2 Powerex SF WSPP "C"
3 PP &L Montana SF WSPP "C"
4 PP &L Montana LF WSPP "C"
5 Public Service of Colorado SF WSPP "C"
6 Puget Sound Energy SF WSPP "C"Tariff 9
7 Puget Sound Energy LF 154
8 Puget Sound Energy LF Tariff 9
9 Redding,City of SF WSPP "C"
10 Reliant Energy Services Inc.SF WSPP "C"Tariff 9
11 Sacramento Municipal Utility District SF WSPP "C"
12 San Diego Gas &Electric SF WSPP "C"
13 Santa Clara,City of SF WSPP "C"
14 Seattle,City of SF WSPP "C"Tariff 9
Subtotal RO O O O
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.4
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE I
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+j)No.
(9)(h)(i)(j)(k)
242,708 3,725 7,043,161 7,046,886 1
109,421 10,189,599 10,189,599 2
3,793 515,715 405,405 921,120 3
17,021 1,896,936 1,896,936 4
15,963 3,590,722 3,590,722 5
44,328 8,650 3,803,275 3,811,925 6
440,013 10,305,411 10,305,411 7
21,790 2,428,078 2,428,078 8
734 38,172 38,172 9
9,800 638,000 638,000 10 |
53,045 3,996,550 3,996,550 11
400 8,800 8,800 12 I
4,280 211,485 211,485 13
22,986 2,267,513 2,267,513 14
0 0 0 0 0
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
FERC FORM NO.1 (ED.12-90)Page 311.4
Name of Respondent This Report is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
SALES FOR RESALE (Account 447)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RO service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term sentice from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
I i
Line Nameof Company or Public Authority Statistical FERC Rate Avera e Actual Demand (MW)
No.(Footnote Affiliations)C s i SaÎihe
u br DMeahr
d (I Month N Deman Month yC emand
(a)(b)(c)(d)(e)(f)
1 Sempra (AIG)SF WSPP "C"
2 Sierra Pacific Power Company SF WSPP "C"
3 Snohomish Co Public Utility District LF 238 100 100 94
4 Snohomish Co Public Utility District SF WSPP "C"Tariff 9
5 Sovereign_NWA LF Tariff 10 VAR 0 0
6 Tacoma,City of SF WSPP "C"
7 Tillamook Public Utility District SF Tariff 9
8 TransAlta Energy Marketing SF WSPP "C"Tariff 9
9 TransCanada Power Corp SF WSPP "C"Tariff 9
10 Turlock Irrigation District SF WSPP "C"
11 Utilicorp Networks SF WSPP "C"
12 Williams Energy Services Company SF WSPP "C"Tariff 9
13 intraCompany Wheeling OS
14 IntraCompany Generation OS
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.5
Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RO sales,enter "Subtotal -RO"
in column (a),The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RO"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)(S)(h+++)No
(9)(h)(i)(j)(k)
3,885 819,591 819,591 1
288 20,263 20,263 2
650,300 1,071,000 13,129,557 14,200,557 3
3,680 694,250 694,250 4
4,652 4,652 5
9,468 803,607 803,607 6
11,610 809,835 809,835 7
49,043 5,534,026 5,534,026 8
529 37,355 37,355 9
1,960 314,517 314,517 10
2,575 42,490 42,490 11
39,747 11,507,865 11,507,865 12
-5,855,290 5,855,290 13
754,650 754,650 14
0 0 0 0 0
6,261,304 12,946,731 462,100,511 5,855,290 480.902.532
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
FERC FORM NO.1 (ED.12-90)Page 311.5
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 4<7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on thePurchasedPowerschedule(Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote anyownershipinterestoraffiliationtherespondenthaswiththepurchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
I
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual De nand (MW)
No.(Footnote Affiliations)C Sachne
u br DMe
a d (
MonthlAyvN Demand Month yC emand
(a)(b)(c)(d)(e)(f)
1 Revenue Adjustment OS
2
3
4
5
6
7
8
9
10
11
12
13
14
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.6
Name of Respondent This Report is:Date of Report Year of Report
Avista Cor .
(1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-definedcategories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RO"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+;)No.
(9)(h)(i)(j)(k)
-40,279 -40,279 1
2
3
4
5
6
7
8
9
10
12
13
14
0 0 0 0 0
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
FERC FORM NO.1 (ED.12-90)Page 311.6
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)X An Original (Mo,Da,Yr)Dec.31 2001rp(2)A Resubmission 04/30/2002 '
SALES FOR RESALE (Account 4r 7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other thanpowerexchangesduringtheyear.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on thePurchasedPowerschedule(Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote anyownershipinterestoraffiliationtherespondenthaswiththepurchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,thesupplierincludesprojectedloadforthisserviceinitssystemresourceplanning).In addition,the reliability of requirements service mustbethesameas,or second only to,the supplier's service to its own ultimate consumers.LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economicreasonsandisintendedtoremainreliableevenunderadverseconditions(e.g.,the supplier must attempt to buy emergency energyfromthirdpartiestomaintaindeliveriesofLFservice).This category should not be used for Long-term firm service which meets thedefinitionofRQservice.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as theearliestdatethateitherbuyerorsettercanunilaterallygetoutofthecontract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Lessthanfiveyears.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service isoneyearorless.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability ofservice,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"meansLongerthanoneyearbutLessthanfiveyears.
ILineNameofCompanyorPublicAuthorityStatisticalFERCRate Avera e Actual Demand (MW)
No.(Footnote Affiliations)C sF Sache Ireber DMeahr
d (MonthI N I Demar 1 Month yC emand
(a)(b)(c)(d)(e)(f)
1 TransAlta Energy Marketing SF WSPP "C"Tariff 9
2 TransCanada Power Corp SF WSPP "C"Tariff 9
3 Turlock Irrigation District SF WSPP "C"
4 TXU Energy Trading Co.SF WSPP "C"Tariff 9
5 Utilicorp Networks SF WSPP "C"
6 Vernon,City of SF WSPP "C"
7 Westem Area Power Admin.(WAPA)SF WSPP "C"Tariff 9
8 WPS Energy Services,Inc SF WSPP "C"Tariff 9
9 Williams Energy Services Company SF WSPP "C"Tariff 9
10 IntraCompany Wheeling OS
11 IntraCompany Generation OS
12 Revenue Adjustment OS
13
14
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.7
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31 2001
(2)A Resubmission 04/30/2002 '
SALES FOR RESALE(Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-definedcategories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or TariffNumber.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE Total ($)Line
Sold Demand Charges Energy Charges Other harges (h+i+j)No.
(g)(h)(i)(j)(k)
49,043 5,534,026 5,534,026 1
529 37,355 37,355 2
1,960 314,517 314,517 3
4
2,575 42,490 42,490 5
6
7
8
39,747 11,507,865 11,507,865 9
-5,855,290 5,855,290 10
754,650 754,650 11
-40,279 -40,279 12
13
14
0 0 0 0 0
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
6,261,304 12,946,731 462,100,511 5,855,290 480,902,532
FERC FORM NO.1 (ED.12-90)Page 311.7
Name of Respondent This Reoort Is:Date of Report Year of Report
Avista Corp (1)g An Original (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures,explain in footnote.
Line Account Amount for Amount forCurrentYearPrevousYearNo(a)(b)(c)
1 1.POWER PRODUCTION EXPENSES .......
2 A.Steam Power Generation
3 Operation
4 (500)Operation Supervision and Engineering 326,224 538,208
5 (501)Fuel 18,309,601 26,259,353
6 (502)Steam Expenses 609,026 1,379,458
7 (503)Steam from Other Sources -6,446 -7,771
8 (Less)(504)Steam Transferred-Cr.
9 (505)Electric Expenses 452,837 616,195
10 (506)Miscellaneous Steam Power Expenses 2,052,292 2,685,867
11 (507)Rents 115,166 53,606
12 (509)Allowances
13 TOTAL Operation (Enter Total of Lines 4 thru 12)21,858,700 31,524,916
14 Maintenance
15 (510)Maintenance Supervision and Engineering 409,00 187,821
16 (511)Maintenance of Structures 288,69 259,279
17 (512)Maintenance of Boiler Plant 3,854,5 3,864,695
18 (513)Maintenance of Electric Plant 634,80 693,741
19 (514)Maintenance of Miscellaneous Steam Plant 467,80 567,043
20 TOTAL Maintenance (Enter Total of Lines 15 thru 19)5,654,83 5,572,579
21 TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 &20)27,513,536 37,097,495222B.NuacleanrPower Generation
24 (517)Operation Supervision and Engineering
25 (518)Fuel
26 (519)Coolants and Water
27 (520)Steam Expenses
28 (521)Steam from Other Sources
29 (Less)(522)Steam Transferred-Cr.
30 (523)Electric Expenses
31 (524)Miscellaneous Nuclear Power Expenses
32 (525)Rents
33 TOTAL Operation (Enter Total of lines 24 thru 32)
34 Maintenance
35 (528)Maintenance Supervision and Engineering
36 (529)Maintenance of Structures
37 (530)Maintenance of Reactor Plant Equipment
38 (531)Maintenance of Electric Plant
39 (532)Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance (Enter Total of lines 35 thru 39)
41 TOTAL Power Production Expenses-Nuc.Power (Entr tot lines 33 &40)
43 Operation
44 (535)Operation Supervision and Engineering 1,152,467 1,269;840
45 (536)Water for Power 736,431 818,712
46 (537)Hydraulic Expenses 1,813,892 3,975,493
47 (538)Electric Expenses 2,924,770 3,142,579
48 (539)Miscellaneous Hydraulic Power Generation Expenses 623,751 461,011
49 (540)Rents 579,331 565,867
50 TOTAL Operation (Enter Total of Lines 44 thru 49)7,830,642 10,233,502
FERC FORM NO.1 (ED.12-93)Page 320
Name of Respondent This Reoort Is:Date of Report Year of Report
Avista Corp (1)g An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures,exalain in footnote.
Line Account Amount for Ampunt forCurrentYearPreviousYearNo(a)(b)(c)
52 Maintenance
53 (541)Mainentance Supervision and Engineering 173,058 224,099
54 (542)Maintenance of Structures 157,883 324,594
55 (543)Maintenance of Reservoirs,Dams,and Waterways 340,136 931,113
56 (544)Maintenance of Electric Plant 1,425,606 1,244,594
57 (545)Maintenance of Miscellaneous Hydraulic Plant 223,172 221,394
58 TOTAL Maintenance (Enter Total of lines 53 thru 57)2,319,855 2,945,794
59 TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 &58)10,150,497 13,179,296
60 D.Other Power Generation
61 Operation
62 (546)Operation Supervision and Engineering 6,662
63 (547)Fuel 64,632,815 42,817,955
64 (548)Generation Expenses 331,244 192,156
65 (549)Miscellaneous Other Power Generation Expenses 1,487,674 249,769
66 (550)Rents 13,948,886 4,546,858
67 TOTAL Operation (Enter Total of lines 62 thru 66)80,407,281 47,806,738
68 Maintenance
69 (551)Maintenance Supervision and Engineering 86,136 134,724
70 (552)Maintenance of Structures 91,490 8,132
71 (553)Maintenance of Generating and Electric Plant 1,230,897 -382,203
72 (554)Maintenance of Miscellaneous Other Power Generation Plant 89,122 84,337
73 TOTAL Maintenance (Enter Total of lines 69 thru 72)1,497,645 -155,010
74 TOTAL Power Production Exaenses-Other Power (Enter Tot of 67 &73)81,904,926 47,651,728
76 (555)Purchased Power 708,320,720 1,072,474,851
77 (556)System Control and Load Dispatching 899,145 727,982
78 (557)Other Expenses -152,001,217 -33,697,583
79 TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)557,218,648 1,039,505,250
80 TOTAL Power Production Expenses (Total of lines 21,41,59,74 &79)676,787.607 1,137,433,769
81 2.TRANSMISSION EXPENSES
83 (560)Operation Supervision and Engineering 2,099,226 1,451,874
84 (561)Load Dispatching 959,898 1,057,450
85 (562)Station Expenses 165,854 219,356
86 (563)Overhead Lines Expenses 122,599 146,019
87 (564)Underground Lines Expenses
88 (565)Transmission of Electricity by Others 9,888,820 11,074,965
89 (566)Miscellaneous Transmission Expenses 526,551 252,509
90 (567)Rents 128,500 97,048
91 TOTAL Operation (Enter Total of lines 83 thru 90)13,891,448 14,299,221
92 Maintenance
93 (568)Maintenance Supervision and Engineering 138,343 127,443
94 (569)Maintenance of Structures 35,475 6,589
95 (570)Maintenance of Station Equipment 1,069,865 1,588,873
96 (571)Maintenance of Overhead Lines 970,101 614,639
97 (572)Maintenance of Underground Lines 23,482 18,192
98 (573)Maintenance of Miscellaneous Transmission Plant 500 1,468
99 TOTAL Maintenance (Enter Total of lines 93 thru 98)2,237,766 2,357,204
100 TOTAL Transmission Expenses (Enter Total of lines 91 and 99)16,129,214 16,656,425
101 3.DISTRIBUTION EXPENSES
103 (580)Operation Supervision and Engineering 815,163 278,110
FERC FORM NO.1 (ED.12-93)Page 321
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures,explain in footnote.
Line 'Account Amount for Ampunt forCurrentYearPreviousYearNo(a)(b)(c)
104 3.DISTRIBUTION Expenses (Continued)
105 (581)Load Dispatching 62,588 62,524
106 (582)Station Expenses 253,321 328,464
107 (583)Overhead Line Expenses 1,439,451 1,089,193
108 (584)Underground Line Expenses 1,243,110 1,136,280
109 (585)Street Lighting and Signal System Expenses 142,837 115,321
110 (586)Meter Expenses 993,685 859,104
111 (587)Customer Installations Expenses 283,948 357,241
112 (588)Miscellaneous Expenses 1,781,252 792,824
113 (589)Rents 398,286 207,840
114 TOTAL Operation (Enter Total of lines 103 thru 113)7,413,641 5,226,901
115 Maintenance
116 (590)Maintenance Supervision and Engineering 608,887 869,164
117 (591)Maintenance of Structures 1,424 69,750
118 (592)Maintenance of Station Equipment 655,166 829,069
119 (593)Maintenance of Overhead Lines 5,565,053 4,789,240
120 (594)Maintenance of Underground Lines 610,954 695,846
121 (595)Maintenance of Line Transformers 604,400 475,881
122 (596)Maintenance of Street Lighting and Signal Systems 346,530 393,066
123 (597)Maintenance of Meters 41,701 41,676
124 (598)Maintenance of Miscellaneous Distribution Plant 1,763 641,784
125 TOTAL Maintenance (Enter Total of lines 116 thru 124)8,435,878 8,805,476
126 TOTAL Distribution Exp (Enter Total of lines 114 and 125)15,849,519 14,032,377
127 4.CUSTOMER ACCOUNTS EXPENSES
128 Operation
129 (901)Supervision 77,851 386,787
130 (902)Meter Reading Expenses 2,080,803 2,044,755
131 (903)Customer Records and Collection Expenses 8,016,957 8,314,100
132 (904)Uncollectible Accounts 1,115,713 1,376,660
133 (905)Miscellaneous Customer Accounts Expenses 894,870 267,341
134 TOTAL Customer Accounts Expenses (Total of lines 129 thru 133)12,186,194 12,389.643
135 5.CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
137 (907)Supervision 28
138 (908)Customer Assistance Expenses 8,329,213 8,208,204
139 (909)Informational and Instructional Expenses 138,134 85,889
140 (910)Miscellaneous Customer Service and Informational Expenses 111,802 2,306
141 TOTAL Cust.Service and Information.Exp.(Total lines 137 thru 140)8,579,177 8,296,399
142 6.SALES EXPENSES
144 (911)Supervision 46,481
145 (912)Demonstrating and Selling Expenses 790,644 1,562,034
146 (913)Advertising Expenses 155,722 132,883
147 (916)Miscellaneous Sales Expenses 143,656
148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147)1,136,503 1,694,917
149 7.ADMINISTRATIVE AND GENERAL EXPENSES
150 Operation
151 (920)Administrative and General Salaries 10,705,006 12,639,739
152 (921)Office Supplies and Expenses 4,204,321 4,637,488
153 (Less)(922)Administrative Expenses Transferred-Credit 59,674 109,267
FERC FORM NO.1 (ED.12-93)Page 322
Name of Respondent This Reoort Is:Date of Report Year of Report
Avista Corp (1)g An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures,explain in footnote.
Line Account Amount for Ampunt forCurrentYearPreviousYear
No.(a)(b)(c)
154 7.ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
155 (923)Outside Services Employed 6,476,250 8,781,526
156 (924)Property Insurance 481,800 452,923
157 (925)Injuries and Damages 1,812,314 1,171,881
158 (926)Employee Pensions and Benefits 1,341,490 2,345,541
159 (927)Franchise Requirements 5,775 204,305
160 (928)Regulatory Commission Expenses 3,546,475 4,551,648
161 (929)(Less)Duplicate Charges-Cr.
162 (930.1)General Advertising Expenses 446,612 11,762
163 (930.2)Miscellaneous General Expenses 2,703,685 3,270,282
164 (931)Rents 5,290,145 5,444,636
165 TOTAL Operation (Enter Total of lines 151 thru 164)36,954,199 43,402,464
166 Maintenance
167 (935)Maintenance of General Plant 2,473,457 2,565,333
168 TOTAL Admin &General Expenses (Total of lines 165 thru 167)39,427,656 45,967,797
169 TOTAL Elec Op and Maint Expn (Tot 80,100,126,134,141,148,168)770,095,870 1,236,471,327
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1.The data on number of employees should be reported construction employees in a footnote.
for the payroll period ending nearest to October 31,or any 3.The number of employees assignable to the electric
payroll period ending 60 days before or after October 31.department from joint functions of combination utilities may
2.If the respondent's payroll for the reporting period be determined by estimate,on the basis of employee equi-
includes any special construction personnel,include such valents.Show the estimated number of equivalent employees
employes on line 3,and show the number of such special attributed to the electric department from joint functions.
1.Payroll Period Ended (Date)12/31/2001
2.Total Regular Full-Time Employees 981
3.Total Part-Time and Temporary Employees 83
4.Total Employees 1,064
I I
I I I
FERC FORM NO.1 (ED.12-93)Page 323
Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2001
Avista Corp (2)A Resubmission 04/30/2002 '
PURCHASED POWER (Account 565)(Including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average Average
No.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 American Electric Power SF Mkt Tariff
2 Amoco Energy Trading SF MktTariff
3 Aquila Energy Canada SF Mkt Tariff
4 Aquila Energy Marketing SF WSPP "C"
5 Black Creek Hydro LU Black Creek
6 Benton County PUD SF Mkt Tariff &WSPP
7 Bonneville Power Administration LF WNP#3 Agr.
8 Bonneville Power Administration LF Sup/Entit Cap.97 5
9 Bonneville Power Administration EX NWPP
10 Bonneville Power Administration EX NW Power Act
11 Bonneville Power Administration LF 96MS-95104
12 Bonneville Power Administration SF NW Power Act
13 Bonneville Power Administration OS NW Power Act
14 Burbank,City of SF Mkt Tariff &WSPP
Total
FERC FORM NO.1 (ED.12-90)Page 326
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor .
(1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
PU acHA WER(Account555)(continued)ng power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (l)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLElv ENT OF POWERMegAWettHoure !IDA
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+I)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(l)(m)
21,000 1,708,64C 1,708,640 1
108,826 19,863,17E 19,863,175 2
4,212 1,125,73C 1,125,730 3
84,931 4,799,06E 4,799,069 4
4,56E 156,166 156,166 5
3,977 101,525 101,523 6
384,510 10,650,02E 10,650,025 7
298 78 23,944 23,944 8
94,462 94,985 792,297 792,297 9
100 200 10
753,366 16,159,67E 16,159,679 11
7,605 1,109,656 1,109,655 12
216,065 216,065 13
-78,750 -78,750 14
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,72€
FERC FORM NO.1 (ED.12-90)Page 327
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
PURCHASED POWER (Account 5b5)(Including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions invoÏving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Cargill-Alliant LLC SF Mkt Tariff &WSPP
2 Chelan County Public Utility Dist.#1 LU Rocky Reach
3 Chelan County Public Utility Dist.#1 SF Mkt Tariff &WSPP
4 Chelan County Public Utility Dist.#1 EX NWPP
5 Cinergy Corp.SF MktTariff &WSPP
6 Columbia Storage Power Exchange LF 97
7 Cogentrix Power Marketing SF MktTariff
8 Connectiv SF MktTariff &WSPP
9 Constellation Power Source SF MktTariff &WSPP
10 Coral Power SF MktTariff &WSPP
11 Douglas County Public Utility District LU Wells
12 Douglas County Public Utility District SF Douglas PUD
13 Douglas County Public Utility District EX Douglas PUD
14 Douglas County Public Utility District EX NWPP
Total
FERC FORM NO.1 (ED.12-90)Page 326.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)X An Original (Mo,Da,Yr)Dec.31,2001rp(2)A Resubmission 04/30/2002
PU ACHAS Wl-H(Account 555)(continued)
(I ing power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (1).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote,
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMegaWattHoure Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+I)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
1,299 332,04E 332,045 1
120,576 1,669,86E 1,669,866 2
4,600 593,34(593,340 3
346 -89,396 -89,396 4
214,80C 9,964,50C 9,964,500 5
40,76E 6
605,892 16,537,004 16,537,004 '7
2Ti 83,10C 83,100 8
65,291 13,401,705 13,401,703 9
48C 183,200 183,200 10
87,072 941,611 941,611 11
29,924 1,414,901 1,414,901 12
59,220 59,220 642,500 642,500 13
13,744 -979,919 -979,919 14
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,72C
FERC FORM NO.1 (ED.12-90)Page 327.1
Name of Respondent This Re rt Is:Date of R ort Year of Report
Avista Corp (1)n Original (Mo,Da,F)Dec.31 2001
(2)A Resubmission 04/30/2002 '
PURCHASED POWER (Account 565)(Including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demana Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Duke Energy Trading &Marketing SF Mkt Tariff &WSPP
2 Duke Energy Trading &Marketing SF WSPP "C"
3 Duke Energy Trading &Marketing IF Sch.No.1
4 Dynegy Power Marketing SF Mkt Tariff &WSPP
5 El Paso Energy Marketing SF Mkt Tariff &WSPP
6 Energy Services,Inc IF Sch.No.1
7 Enmax Energy SF Mkt Tariff &WSPP
8 Enron Power Marketing Inc.SF Mkt Tariff &WSPP
9 Enron Power Marketing Inc.IF Mkt Tariff
10 EugeneWater &Electric Board SF Mkt Tariff &WSPP
11 Franklin County PUD #2 SF Mkt Tariff &WSPP
12 Grant County Public Utility Dist.#2 LU Wanapum
13 Grant County Public Utility Dist.#2 LU Priest Rapids
14 Grant County Public Utility Dist.#2 SF Mkt Tariff &WSPP
Total
FERC FORM NO.1 (ED.12-90)Page 326.2
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
PU acHA WEH(Account 555)(contmued)Ing power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLElv ENT OF POWER
MegeWAtt Hours Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
72,872 19,719,677 19,719,677 1
200,000 200,000 2
508,70C 103,571,932 103,571,932 3
32,391 1,323,290 1,323,290 4
349,80C 37,968,800 37,968,800 5
217,150 3,181,24E 3,181,248 6
264 5,445 5,443 7
888,951 120,747,792 120,747,792 8
217,15C 5,352,74E 5,352,748 9
8,842 1,408,930 1,408,930 10
1,761 42,314 42,314 11
231,33C 1,749,687 1,749,687 12
192,43E 3,071,272 3,071,272 13
73,86E 16,926,406 16,926,405 14
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,720
FERC FORM NO.1 (ED.12-90)Page 327.2
|Name of Respondent This Re rt Is:Date of Report Year of
Repo¯rt
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2001rp'(2)A Resubmission 04/30/2002
PURCHASED POWER (Account 555)(Including power exchanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or PublicAuthority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Grant County Public Utility Dist.#2 EX NWPP
2 Grays Harbor Public Utility District SF Mkt Tariff &WSPP
3 Hydro Technology Systems LU PURPA Agmt
4 IdaCorp Energy SF Mkt Tariff &WSPP
5 Idaho Power Company SF Mkt Tariff &WSPP
6 Idaho Power Company SF Mkt Tariff &WS
7 Idaho Power Company EX NWPP
8 Inland Power &Light Company RQ see footnotes
9 Klamath Falls,City of SF Mkt Tariff &WSPP
10 Jim Ford Creek Hydro LU PURPA Agmt
11 John Day Hydro LU PURPA Agmt
12 Kootenai Elec Coop.SF Kootenai Elec
13 Los Angeles Dept.of Water &Power SF Mkt Tariff &WSPP
14 McMinville Water &Light SF Mkt Tariff &WSPP
Total
FERC FORM NO.1 (ED.12-90)Page 326.3
Name of Respondent This Re rt is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31 2001
(2)A Resubmission 04/30/2002 '
PU ACHA QWEH(Account 555)(e ntinued)ing power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
averagemonthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (1).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (1)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COSTISETTLEMENT OF POWERMegAWattHoure Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+I)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
1,744 17,560 -4,086,380 -4,086,380 1
4,51C 98,71E 98,719 2
7,48E 164,57E 164,579 3
22,66E 1,916,81E 1,916,819 4
67,231 11,296,771 11,296,771 5
292,70C 46,285,112 46,285,112 6
125 7
3,195 3,193 8
4,491 102,211 102,211 9
2,92C 158,136 158,136 10
1,63A 68,13E 68,139 11
5,49C 1,044,422 1,044,422 12
10C 32,50C 32,500 13
1,224 109,53E 109,536 14
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,72€
FERC FORM NO.1 (ED.12-90)Page 327.3
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
PURCHASED POWER (Account 555)(including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
I
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 MIECO IF Mkt Tariff &WSPP
2 Minnesota Methane LU PURPA Agmt
3 Mirant SF MktTariff &WSPP
4 Modesto Irrigation District SF MktTariff &WSPP
5 Montana Power Trading &Marketing SF MktTariff &WSPP
6 Morgan Stanley Capital Group SF MktTariff &WSPP
7 Northern Cal Power Authority SF MktTariff &WSPP
8 NRG Power Mkt SF MktTariff &WSPP.
9 Okanogan Public Utility District SF Okanogan PUD
10 PacificCorp SF MktTariff &WSPP
11 PacificCorp EX 160
12 PacificCorp EX NWPP
13 PacificCorp Power Marketing SF MktTariff &WSPP
14 Pend Oreille County PUD #1 SF Pend Oreille PUD
Total
FERC FORM NO.1 (ED.12-90)Page 326.4
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
PU auHA WEH(Account SSS)(continued)ng power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLElvENT OF POWERMegaWattHours Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(l)(m)
219,000 4,993,200 4,993,200 1
3,685 76,43£76,438 2
59,526 15,052,750 15,052,750 3
9,77C 2,059,55C 2,059,550 4
95C 18,40C 18,400 5
88,00C 18,908,000 18,908,000 6
29,921 6,085,786 6,085,786 7
80C 21,600 21,600 8
9,745 438,575 438,572 9
14,765 2,100 1,390,80C 1,392,900 10
23,500 27,562 478,114 478,114 11
125 32,296 32,296 12
14,341 864,204 864,204 13
10,691 2,981,104 2,981,104 14
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,72C
FERC FORM NO.1 (ED.12-90)Page 327.4
Name of Respondent This Report Is:Date of Report Ÿear of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
PURCHASED POWER(Account 565)(including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller,
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than fiveyears.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De Tiand (MW)
Classifi-Schedule or Monthly Billing Average Average
No.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demane Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Pend Oreille County PUD #1 EX NWPP
2 Pend Oreille County PUD #1 EX Generation Imbalae
3 PPL Montana SF Mkt Tariff &WSPP
4 Phillips Ranch LU PURPAAgmt
5 Pinnacle West Capital SF Mkt Tariff &WSPP
6 Pinnacle West Capital SF Mkt Tariff &WSPP
7 Pinnacle West Capital EX Mkt Tariff &WSPP
8 Plummer Forest Products EX Generation Imbalan
9 Portland General Electric Company EX Vol No.9 Sch D
10 Portland General Electric Company EX 178
11 Portland General Electric Company SF Mkt Tariff &WSPP
12 Potlatch Corporation LU PURPA Agmt
13 Potiatch Corporation SF Potlatch Corp
14 Powerex SF WSPP "C"
Total
FERC FORM NO.1 (ED.12-90)Page 326.5
'Name of Respondent This Re rt Is:Date of Re ort Year of Report
Avista Corp.(1)n Original (Mo,Da,Y )Dec.31,2001
(2)A Resubmission 04/30/2002
PU tcHA pWEH(Account 555)(continued)ing power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
averagemonthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEIVENT OF POWERMegeWattHnnre Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+I)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
15,978 15,996 -133,828 -133,828 1
2,528 2
118,144 14,323,90E 14,323,909 3
847 847 4
37,17E 5,870,15C 5,870,150 5
67,000 67,000 6
10,000 15,800 7
269 8
5,412 9,530 9
415,070 414,755 10
85,78E 11,966,34E 11,966,34811
433,57C 21,306,47E 21,306,47612
50,43E 4,138,334 4,138,33413
21,23E 6,757,63E 6,757,63914
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,720
FERC FORM NO.1 (ED.12-90)Page 327.5
Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002 '
PURCHASED POWER (Account 565)(Including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load forthis service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or PublicAuthority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Puget Sound Energy SF Mkt Tariff &WSPP
2 Puget Sound Energy SF Mkt Tariff &WSPP
3 Puget Sound Energy EX Vol No.9 Sch D
4 Puget Sound Energy EX WSPP "C"
5 Redding,City of SF Mkt Tariff &WSPP
6 Reliant Energy Services SF Mkt Tariff &WSPP"
7 Sacramento Municipal Dist SF Mkt Tariff &WSPP
8 Santa Clara,City of SF Mkt Tariff &WSPP
9 Seattle City Light SF Mkt Tariff &WSPP
10 Sempra Energy Trading SF MktTariff &WSPP
11 Sheep Creek Hydro LU PURPAAgmt
12 Sierra Pacific Power SF Mkt Tariff &WSPP
13 Snohomish County Public Utility Dist.SF Mkt Tariff &WSPP
14 Sovereign Energy IF Vol.No.10
Total
FERC FORM NO.1 (ED.12-90)Page 326.6
Name of Respondent This Re rt Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002 '
PU 40HA WEH(Account 555)(continued)ng power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximurn metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COSTISETTLEMENT OF POWER
MegaWAtt Holirs Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+1)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
124,877 27,485,231 27,485,231 1
139,034 139,034 2
62,400 -16,122,288 -16,122,288 3
703,459 703,459 4
21,73C 5,367,19E 5,367,195 5
11,600 578,80C 578,800 6
5,11C 717,99E 717,995 >7
10,63C 446,775 446,775 8
4,03E 422,77E 422,775 9
288,452 16,784,822 16,784,822 10
5,077 494,217 494,217 11
20C 68,00C 68,000 12
4,98C 476,43C 476,430 13
22,24A 2,354,424 2,354,424 14
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,72C
FERC FORM NO.1 (ED.12-90)Page 327.6
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001 |
(2)A Resubmission 04/30/2002
PURCHASED POWER (Account 565)(Including power exchanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average Average
No.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Spokane,City of -Upriver Project LU PURPA Agmt
2 Tacoma Power EX NWPP
3 Tacoma Power SF MktTariff &WSPP
4 Tillamook County PUD SF Tillamook PUD
5 Tractabel Energy Mkt.SF Mkt Tariff &WSPP
6 TransAlta Energy Marketing SF Mkt Tariff &WSPP
7 TransAlta Energy Marketing IF Mkt Tariff &WSPP
8 TransCanada Power Corp.SF Mkt Tariff &WSPP
9 Turlock Irrigation District SF Mkt Tariff &WSPP
10 Williams Energy SF Mkt Tariff &WSPP
11 Wood Power incorporated LU PURPA Agmt
12 Xcel Energy SF Mkt Tariff &WSPP
13 Vaagen Bros lumber SF Vaagen Bros.
14 Jim White LU PURPA Agmt
Total
FERC FORM NO.1 (ED.12-90)Page 326.7
\Name of Respondent This R4oliIs:Date of R ort Year of Report
Avista Corp.X
R u
maission
/0 2 02 Dec.31,2001
PU acHA ED PpWEH(Account 555)(continued)ncluding power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided,
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (l).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
i line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLElv ENT OF POWER
MegaWatt Houre Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+1)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
48,017 1,143,321 1,143,323 1
2,013 50 507,180 507,180 2
17,626 872,707 872,702 3
174 16,97E 16,979 4
10,800 626,40C 626,400 5
119,16E 8,349,796 8,349,795 6
1,271,332 37,677,161 578,624 38,255,785 -7
1,852 288,56E 288,568 8
82E 185,900 185,900 9
240,012 6,773,052 6,773,052 10
391,992 391,992 11
88,227 19,396,722 19,396,722 12
54 13
665 59,506 59,505 14
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,72C
FERC FORM NO.1 (ED.12-90)Page 327.7
Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
PURCHASED POWER (Account 5b5)(including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average Average
No.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP DemanH Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Avista Corporation-Transmission SF
2 Other -Inadvertent Interchange EX
3
4
5
6
7
8
9
10
12
13
14
Total
FERC FORM NO.1 (ED.12-90)Page 326.8
Name of Respondent This Re rt is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)2001AvistaCorp.(2)A Resubmission 04/30/2002 Dec.31,
PU &cHA WER(Account 555)(continued)ng power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service providedin prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (l)
include credits or charges other than incremental generation e×penses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEWENT OF POWERMegaWettHoure Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
5,819 754,650 754,650 1
448 2
3
4
5
6
8
9
10
11
12
13
14
9,255,110 1,340,051 1,436,258 1,074,578 724,985,485 -17,739,343 708,320,72C
FERC FORM NO.1 (ED.12-90)Page 327.8
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)DXAn Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMI3SION OF ELECTRICITY FOR OTHE RS (Account 456)(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract,
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From I Energy Delivered To Statistical
No (Company of Public Authority)(Companyof PublicAuthority)(Company of Public Authority)I Classifi-
(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Avista Energy Montana Power Company Bonneville Power Administration OS
2 Avista Energy Bonneville Power Administration Bonneville Power Administration OS
3 Avista Energy Bonneville Power Administration Chelan PUD OS
4 Avista Energy Avista Corp Chelan PUD OS
5 Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration LF
6 Bonneville Power Administration Bonneville Power Administration Idaho Power Company OS
7 Cogentrix Energy Power Marketing Avista Corp.Cogentrix Energy Power Marketing LF
8 Consolidated Irrigation Bell Substation Consolidated Irrigation LF
9 Constellation Power Source Idaho Power Company Puget Sound Power OS
10 Constellation Power Source Avista Corp Montana Power Company SF
11 Constellation Power Source Idaho Power Company Mid Columbia SF
12 Duke Energy Montana Power Company Idaho Power Company OS
13 Duke Energy Bonneville Power Administration Idaho Power Company OS
14 Duke Energy Montana Power Company Puget Sound EnergyBonneville Powe OS
15 Duke Energy Montana Power Company Bonneville Power Administration OS
16 Duke Energy Montana Power Company Pacificorp OS
17 Duke Energy Montana Power Company Portland General Electric OS
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328
Name of Respondent This Re rt Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
TRANSMISSIOW OF ELËCTRICITY FOR OTHERS (Account 456)(Continued)
(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-definedcategories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or TariffNumber,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY Line
Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.
Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)(j)
FERC Elc Trf,1,115 1,11E 1
FERC Elc Trf,6,216 6,21E 2
FERC Elc Trf,5 E 3
FERC Elc Trf,15,102 15,102 4
FERC No.Various Various 1,414,472 1,414,472 5
FERC Elc Trf,633 633 6
FERC Elc Trf,Benewah Bell Substation 150 88,320 88,32C 7
FERC Elc Trf,Bell Substation Consolidated Irrig 4 489 48E 8
FERC Elc Trf,300 30C 9
FERC Elc Trf,25 10
FERC Elc Trf,25 10,489 10,486 11
FERC Elc Trf,107,596 107,596 12
FERC Elc Trf,75 75 13
FERC Elc Trf,2,182 2,182 14
FERC Elc Trf,15,000 15,00C 15
FERC Elc Trf,6,288 6,28E 16
FERC Eic Trf,30,795 30,795 17
1,563 3,976,684 3,976,684
FERC FORM NO.1 (ED.12-90)Page 329
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSWSSION OF E TRIClTY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSICN OF ELECTRICITY FOR OTHERG
Demand Charges Energy Charges (Other Charges)Total Revenues ($)
'Line
($)($)($)(k+I+m)No.
(k)(1)(m)(n)
2,620 2,620 1
206,400 206,400 2
456,000 456,000 3
56,215 56,215 4
6,354,885 6,354,885 5
1,100 1,100 6
133,920 133,920 7
3,000 19,489 22,489 8
4,250 4,250 9
35,000 35,000 10
105,000 105,000 11
275,743 275,743 12
192 192 13
5,592 5,592 14
38,441 38,441 15
16,115 16,115 16
78,920 78,920 17
15,898,822 162,708 81,207 16,142,737
FERC FORM NO.1 (ED.12-90)Page 330
This Page Intentionally Left Blank
Name of Respondent This Re rt is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001(2)A Resubmission 04/30/2002
TRANSMl3SION OF ELECTRICITY FOR OTHE RS (Account 456)(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To I Statistical
No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi-
(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Duke Energy Montana Power Company Grant County PUD OS
2 Duke Energy Montana Power Company Mid Columbia SF
3 Grant County Public Utility District Grant County Public Utility Dist Grant County Public Utility Dist LF
4 Idaho County Light &Power Chelan County Public Utility Dist Idaho County Power and Light LF
5 Idaho Power Company Idaho Power Company Portland General Electric OS
6 Idaho Power Company Idaho Power Company Chelan County PUD OS
7 Idaho Power Company Idaho Power Company Puget Sound Energy OS
8 Idaho Power Company Idaho Power Company Bonneville Power Administration OS
9 Idaho Power Company Idaho Power Company Grant COunty PUD OS
10 Idaho Power Company Idaho Power Company Pacificorp OS
11 Idaho Power Company Idaho Power Company Douglas County PUD OS
12 Idaho Power Company Idaho Power Company Portland General Electric OS
13 Idaho Power Company Montana Power Company Mid Columbia SF
14 Idaho Power Company Idaho Power Company Mid Columbia SF
15 Idaho Power Company Idaho Power Company Avista Corp.SF
16 Idaho Power Company Mid Columbia Avista Corp.SF
17 Idaho Power Company Mid Columbia Avista Corp.SF
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.1
Name of Respondent This R ort Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSIOW OF E TRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt 'Point of Delivery 'Billing TRANSFER OF ENERGY Line
Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.
Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)(j)
FERC Elc Trf,400 40C 1
FERC Elc Trf,25 2
FERC No.Larson Substation Round Lk Coulee City 25 82,300 82,30C 3
FERC Elc Trf,Wanapum Switchyard Cottonwood,ID 1 4,343 4,342 4
FERC Elc Trf,800 80C 5
FERC Elc Trf,869 86E 6
FERC Elc Trf,18,294 18,294 7
FERC Elc Trf,45,815 45,816 8
FERC Elc Trf,885 88E 9
FERC Elc Trf,3,416 3,416 10
FERC Elc Trf,120 12C 11
FERC Elc Trf,1,454 1,454 12
FERC Elc Trf,135 15,480 15,48C 13
FERC Eic Trf,114 14
FERC Elc Trf,30 15
FERC Elc Trf,239 32,417 32,417 16
FERC Elc Trf,239 205,276 205,27E 17
1,563 3,976,684 3,976,684
FERC FORM NO.1 (ED.12-90)Page 329.1
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSION OF EL TRICITY FOR OTHERS (AccGunt 456)(Continued)(Including transactions reffered to as 'wneeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERO
Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)(k+I+m)No.
(k)(I)(m)(n)
1,025 1,025 1
8,000 8,000 2
29,875 29,875 3
12,959 2,892 15,851 4
1,848 1,848 5
2,007 2,007 6
42,249 42,249 7
105,808 105,808 8
2,044 2,044 9
7,889 7,889 10
277 277 11
3,358 3,358 12
378,000 378,000 13
319,200 319,200 14
1,800 1,800 15
155,214 155,214 16
1,156,760 1,156,760 17
15,898,822 162,708 81,207 16,142,737
FERC FORM NO.1 (ED.12-90)Page 330.1
This Page Intentionally Left Blank
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMl3SION OF ELECTRICITY FOR OTHE RS (Account 456)(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipaÏities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To Statistical
No (Company of PublicAuthority)I (Company of Public Authority)(Company of Public Authority)Classifi-
(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Idaho Power Company Avista Corp.Chelan County PUD SF
2 Kootenai Electric Cooperative Bonneville Power Administration Kootenai Power Company LF
3 Montana Power Company Idaho Power Company Montana Power Company SF
4 Morgan Stanley Capital Group Montana Power Company Puget Sound Energy OS
5 Morgan Stanley Capital Group Montana Power Company Bonneville Power Administration OS
6 Morgan Stanley Capital Group Montana Power Company Grant COunty PUD OS
7 Morgan Stanley Capital Group Montana Power Company Portland General Electric OS
8 PacifiCorp Idaho Power Company Pacificorp OS
9 PacifiCorp Montana Power Company Pacificorp OS
10 PacifiCorp PacifiCorp Montana Power Company OS
11 PacifiCorp PacifiCorp PacifiCorp LF
12 PPL Montana Chelan PUD Montana Power Company OS
13 PPL Montana Idaho Power Company Bonneville Power Adminstration OS
14 PPL Montana Montana Power Company Puget Sound Energy OS
15 PPL Montana Montana Power Company Mid Columbia SF
16 PPL Montana Montana Power COmpany Chelan PUD SF
17 PinnacleWest Idaho Power Company Grant County Public Utility Dist OS
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.2
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)QX An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSIOW OF E TRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-definedcategories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or TariffNumber,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY Line
Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.
Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)(j)
FERC Elc Trf,95 1
FERC Elc Trf,Avista System Kootenai System 10 65,503 65,502 2
FERC Elc Trf,60 9,417 9,417 3
FERC Elc Trf,400 40C 4
FERC Elc Trf,950 95C 5
FERC Elc Trf,500 50C 6
FERC Elc Trf,250 25C 7
FERC Elc Trf,4,305 4,30E 8
FERC Elc Trf,119,122 119,122 9
FERC Elc Trf,35 36 10
FERC No.182 Lolo-Walla Walla Dry Gulch 115/60 KV 20 69,196 69,196 11
FERC Elc Trf,115 116 12
FERC Elc Trf,400 40C 13
FERC Elc Trf,825 82E 14
FERC Eic Trf,25 44,156 44,15E 15
FERC Elc Trf,25 14,245 14,24E 16
FERC Elc Trf,400 40C 17
1,563 3,976,684 3,976,684
FERC FORM NO.1 (ED.12-90)Page 329.2
Name of Respondent This Re ort Is:Date of Report Year oÏ Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSICN OF ELECTRICITY FOR OTHERN
Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)(k+l+m)No.
(k)(I)(m)(n)
399,000 399,000 1
142,092 9,135 151,227 2
177,600 177,600 3
1,988 1,988 4
4,721 4,721 5
2,485 2,485 6
1,242 1,242 7
11,902 11,902 8
329,333 329,333 9
97 97 10
308,543 308,543 11
5,787 5.787 12
20,129 20,129 13
41,517 41,517 14
70,000 70,000 15
70,865 70,865 16
1,979 1,979 17
15,898,822 162,708 81,207 16,142,737
FERC FORM NO.1 (ED.12-90)Page 330.2
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMl3SION OF ELECTRICITY FOR OTHE RS (Account 456)(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipaÏities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To Statistical
No (Company of Public Authority)(Company of PublicAuthority)(Company of Public Authority)Classifi-
(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Pinnacle West Idaho Power Company PacifiCorp OS
2 Pinnacle West Idaho Power Company Bonneville Power Adminstration OS
3 Pinnacle West Idaho Power Company Puget Sound Energy OS
4 Pinnacle West Idaho Power Company Portland General Electric OS
5 Pinnacle West Idaho Power Company Chelan PUD OS
6 Portland General Electric Montana Power COmpany Portland General Electric OS
7 Powerex Montana Power Company Mid Columbia LF
8 Powerex Bonneville Power Adminstration Clearwater System LF
9 Powerex Chelan PUD Montana Power Company OS
10 Puget Sound Energy Bonneville Power Administration Puget Sound Energy OS
11 Puget Sound Energy Idaho Power Company Puget Sound Energy OS
12 Puget Sound Energy Montana Power Company Puget Sound Energy OS
13 Sierra Pacific Power Bonneville Power Administration Idaho Power Company OS
14 Sierra Pacific Power Portland General Electric Idaho Power Company OS
15 Sierra Pacific Power Puget Sound Energy Idaho Power Company OS
16 Seattle City Light Seattle City Light Seattle City Light LF
17 Southem Company Energy Mkt Montana Power Company Montana Power Company OS
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.3
Name of Respondent This Re rt Is:Date of Report Ÿear of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31 2001
(2)A Resubmission 04/30/2002 '
TRANSMISSIOWOF EE TRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or TariffNumber,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY Line
Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.
Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)(j)
FERC Elc Trf,3,200 3,20C 1
FERC Elc Trf,3,250 3,25C 2
FERC Elc Trf,4,000 4,00C 3
FERC Elc Trf,27,525 27,526 4
FERC Elc Trf,800 80C 5
FERC Elc Trf,6
FERC Elc Trf,Hot Springs Vantage 100 341,931 341,931 7
FERC Elc Trf,Various Clearwater System 12 53,765 53,766 8
FERC Elc Trf,428 42E 9
FERC Elc Trf,2,840 2,84C 10
FERC Elc Trf,895 89E 11
FERC Elc Trf,2,800 2,80C 12
FERC Elc Trf,800 80C 13
FERC Elc Trf,1,235 1,23E 14
FERC Elc Trf,100 10C 15
FERC No.164 Main Canal/SmmrFalls Bell Substation 58 215,401 215,401 16
FERC Elc Trf,450 45C 17
1,563 3,976,684 3,976,684
FERC FORM NO.1 (ED.12-90)Page 329.3
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSION OF ELECTRICITY FOH OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROMTRANSMISSICN OF ELECTRICITY FOR OTHERO
Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)(k+l+m)No.
(k)(1)(m)(n)
15,831 15,831 1
16,078 16,078 2
19,788 19,788 3
136,167 136,167 4
3,958 3,958 5
232 232 6
1,540,000 1,540,000 7
126,304 16,146 142,450 8
7,060 7,060 9
7,001 7,001 10
2,206 2,206 11
6,901 6,901 12
3,200 3,200 13
4,940 4,940 14
400 400 15
102,779 102,779 16
1,659 1,659 17
15,898,822 162,708 81,207 16,142,737
FERC FORM NO.1 (ED.12-90)Page 330.3
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
TRANSMl3SION ÖF ELECTRICITY FOR OTHE RS (Account 456)(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipaÏities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To Statistical
No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi-
(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Southem Company Energy Mkt Montana Power Company PacifiCorp OS
2 Southem Company Energy Mkt Montana Power Company Portland General Electric OS
3 City of Spokane City of Spokane Puget Sound Energy LF
4 Spokane Tribe of Indians Bonneville Power Administration Spokane IndianTribes LF
5 Tacoma City Light Tacoma City Light Tacoma City Light LF
6 US Bureau of Reclamation Bonneville Power Administration Consolidated Irrigation LF
7 US Bureau of Reclamation Bonneville Power Administration East Greenacres LF
8 Xcel Energy Bonneville Power Administration Puget Sound Energy OS
9 Xcel Energy Idaho Power Company Douglas County PUD OS
10 Xcel Energy Idaho Power Company Grant County PUD OS
11 Xcel Energy Idaho Power Company Chelan County PUD OS
12 Xcel Energy Idaho Power Company PacifiCorp OS
13 Xcel Energy Idaho Power Company Puget Sound Energy OS
14 Xcel Energy Idaho Power Company Portland General Electric OS
15 Xcel Energy Idaho Power Company Bonneville Power Administration OS
16 Xcel Energy Montana Power Company Bonneville Power Administration OS
17 Xcel Energy Montana Power Company Douglas County PUD OS
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.4
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSIOWOF ELECTRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY Line
Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.
Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)(j)
FERC Elc Trf,200 20C 1
FERC Elc Trf,1,800 1,80C 2
FERC No.Sunset Trans.Line Westside Substation 23 136,567 136,567 3
FERC No.Westside Substation Little Falls Substa.2 3,156 3,15E 4
FERC No.Main Canal/SmmrFalls Bell Substation 58 215,401 215,401 5
Rate Sch#62 Bell Substation Consolidated Irr 6 4,875 4,87E 6
FERC No.90.2 Bell Substation E Greenacres Irr 3 3,747 3,747 7
FERC Elc Trf,62 62 8
FERC Elc Trf,200 20C 9
FERC Elc Trf,775 776 10
FERC Elc Trf,250 25C 11
FERC Elc Trf,200 20C 12
FERC Elc Trf,4,352 4,352 13
FERC Elc Trf,6,055 6,05E 14
FERC Elc Trf,7,052 7,052 15
FERC Elc Trf,151,246 151,24E 16
FERC Elc Trf,400 40C 17
1,563 3,976,684 3,976,684
FERC FORM NO.1 (ED.12-90)Page 329.4
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wneeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges Energy Charges I (Other Charges)Total Revenues ($)Line
($)($)($)(k+I+m)No.
(k)(I)(m)(n)
737 737 1
6,636 6,636 2
127,506 32,088 159,594 3
21,350 21,350 4
102,780 102,780 5
7,034 7,034 6
29,235 29,235 7
267 267 8
862 862 9
3,342 3,342 10
1,078 1,078 11
862 862 12
18,766 18,766 13
26,109 26,109 14
30,409 30,409 15
652,179 652,179 16
1,725 1,725 17
15,898,822 162,708 81,207 16,142,737
FERC FORM NO.1 (ED.12-90)Page 330.4
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Repon Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMI3SION OF ELECTRICITY FOR OTHE RS (Account 456)¯¯
(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To Statistical
No.(Companyof Public Authority)(Companyof Public Authority)(Company of Public Authority)Classifi-
(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Xcel Energy Montana Power Company Idaho power Company OS
2 Xcel Energy Montana Power Company Chelan County PUD OS
3 Xcel Energy Montana Power Company Tacoma City Light OS
4 Xcel Energy Montana Power Company PacifiCorp OS
5 Xcel Energy Montana Power Company Idaho power Company OS
6 Xce!Energy Montana Power Company Portland General Electric OS
7 Xcel Energy Montana Power Company Puget Sound Energy OS
8 Xce!Energy Montana Power Company Grant County PUD OS
9 Xcel Energy Portland General Electric Idaho power Company OS
10 Xcel Energy Portland General Electric PacifiCorp OS
11 Xcel Energy Montana Power Company Bonneville Power Administration SF
12 Vaagen Brothers Lumber Company Vaagen Brothers Lumber Company idaho Power Company LF
13 Various Various Various OS
14
15
16
17
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.5
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSION OF EŒCTRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY Line
Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.
Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)(j)
FERC Elc Trf,200 20C 1
FERC Elc Trf,14,479 14,47E 2
FERC Elc Trf,176 17E 3
FERC Elc Trf,78,865 78,86E 4
FERC Elc Trf,400 40C 5
FERC Elc Trf,162,878 162,87E 6
FERC Elc Trf,40,404 40,404 7
FERC Elc Trf,13,750 13,75C 8
FERC Elc Trf,100 10C 9
FERC Elc Trf,175 175 10
FERC Elc Trf,50 11
FERC No.Colville Substation LoLo-Oxbow 230kv 4 28,734 28,734 12
FERC Elc Trf,13
14
15
16
17
1,563 3,976,684 3,976,684
FERC FORM NO.1 (ED.12-90)Page 329.5
Name of Respondent This Report Is:Date of Report Year of Report
Avísta Corp (1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)
(Including transactions reffered to as 'wheeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROMTRANSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)(k+l+m)No.
(k)(I)(m)(n)
862 862 1
62,434 62,434 2
759 759 3
340,069 340,069 4
1,725 1.725 5
702,337 702,337 6
174,224 174,224 7
59,291 59,291 8
431 431 9
755 755 10
6,000 6,000 11
67,488 28,788 22,999 119,275 12
-21,542 -21,542 13
14
15
16
17
15,898,822 162,708 81,207 16,142,737
FERC FORM NO.1 (ED.12-90)Page 330.5
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001 IAvistaCorp(2)A Resubmission 04/30/2002
TRANSA ISSION OF ELECTRICITY BY OTHERS (Account 565)(Including transactions referred to as "wheeling")
1.Report all transmission,i.e.,wheeling of electricity piovided to respondent by other electric utilities,cooperatives,municipalities,or
other public authorities during the year.
2.In column (a)report each company or public authority that provide transmission service.Provide the full name of the company;
abbreviate if necessary,but do not truncate name or use acronyms.Explain in a footnote any ownership interest in or affiliation with the
transmission service provider.
3.Provide in column (a)subheadings and classify transmission service purchased form other utilities as:"Delivered Power to
Wheeler"or "Received Power from Wheeler."
4.Report in columns (b)and (c)the total Megawatthours received and delivered by the provider of the transmission service.
5.In columns (d)through (g),report expenses as shown on bills or vouchers rendered to the respondent.In column (d),provide
demand charges.In column (e),provide energy charges related to the amount of energy transferred.In column (f),provide the total of
all other charges on bills or vouchers rendered to the respondent,including any out of period adjustments.Explain in a footnote all
components of the amount shown in column (f).Report in column (9)the total charge shown on bills rendered to the respondent.If no
monetary settlement was made,enter zero ("0")column (g).Provide a footnote explaining the nature of the non-monetary settlement,
including the amount and type of energy or service rendered.
6.Enter "TOTAL"in column (a)as the last Line.Provide a total amount in columns (b)through (g)as the last Line.Energy provided by
the respondent for the wheeler's transmission tosses should be reported on the Electric Energy Account,Page 401.If the respondent
received power from the wheeler,energy provided to account for Losses should be reported on Line 19.Transmission By Others
Losses,on Page 401.Otherwise,Losses should be reported on line 27,Total Energy Losses,Page 401.
7.Footnote entries and provide explanations following all required data.
Line Name of Company or Public TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICIT"BY OTHERS
No.Authority (Footnote Affiliations)Magawatt-Magawatt-Demand t-nergy Utner Total Cost of
hours hours Charges Charaes Charges Trans issionReceivedDelivered($)($)'($)
(a)(b)(c)(d)(e)(f)9
1 Bonneville Power Admin 3,264 3,264
2 Bonneville Power Admin 1,177,704 1,177,704
3 Bonneville Power Admin 3,398,643 809,942 4,208,585
4 Bonneville Power Admin 578,016 578,016
5 Bonneville Power Admin 14,121 14,121
6 Bonneville Power Admin 238,050 -160,080 77,970
7 Bonneville Power Admin 1,021,621 1,021,621
8 Bonneville Power Admin 2,404 2,404 6,919 6,919
9 Bonneville Power Admin 452 452 1,176 -8,482 -7,306
10 Bonneville Power Admin 2,512 2,512 6,468 6,468
11 Bonneville Power Admin 6,326 6,326 15,945 3,354 19,299
12 Bonneville Power Admin 1,129,286 1,129,286
13 Benton County PUD 127 127 344 344
14 Franklin PUD -10 -10
15 Kaiser Aluminum 306,000 306,000
16 Kootenai Electric Coop 32,112 32,112
TOTAL 133,369 133,36E 6,688,834 405,632 2,794,355 9,888,821
FERC FORM NO.1 (ED.12-90)Page 332
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSA ISSION OF ELECTRICITY BY OTHEHS (Account 565)
(Including transactions referred to as "wheeling")
1.Report all transmission,i.e.,wheeling of electricity provided to respondent by other electric utilities,cooperatives,municipalities,or
other public authorities during the year.
2.In column (a)report each company or public authority that provide transmission service.Provide the full name of the company;
abbreviate if necessary,but do not truncate name or use acronyms.Explain in a footnote any ownership interest in or affiliation with the
transmission service provider.
3.Provide in column (a)subheadings and classify transmission service purchased form other utilities as:"Delivered Power to
Wheeler"or "Received Power from Wheeler."
4.Report in columns (b)and (c)the total Megawatthours received and delivered by the providerof the transmission service.
5.In columns (d)through (g),report expenses as shown on bills or vouchers rendered to the respondent.In column (d),provide
demand charges.In column (e),provide energy charges related to the amount of energy transferred.In column (f),provide the total of
all other charges on bills or vouchers rendered to the respondent,including any out of period adjustments.Explain in a footnote all
components of the amount shown in column (f).Report in column (9)the total charge shown on bills rendered to the respondent.If no
monetary settlement was made,enter zero ("0")column (g).Provide a footnote explaining the nature of the non-monetary settlement,
including the amount and type of energy or service rendered.
6.Enter "TOTAL"in column (a)as the last Line.Provide a total amount in columns (b)through (g)as the last Line.Energy provided by
the respondent for the wheeler's transmission tosses should be reported on the Electric Energy Account,Page 401.If the respondent
received power from the wheeler,energy provided to account for Losses should be reported on Line 19.Transmission By Others
Losses,on Page 401.Otherwise,Losses should be reported on line 27,Total Energy Losses,Page 401.
7.Footnote entries and provide explanations following all required data.
Line Name of Company or Public TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICIT"BY OTHERS
No.Authority (Footnote Affiliations)Magawatt-Magawatt-Demand Energy Uther Total Cost ofhourshoursChargesCharaesChargesTranssionReceivedDelivered($)($¶($)(a)(b)(c)(d)(e)(f)
1 Montana Power Company 51,186 51,186 124,316 240,987 365,303
2 Portland General Elec 1,951 1,951 4,138 4,138
3 Portland General Elec 6,244 6,244 9,663 -243 9,420
4 Portland General Elec 816,608 816,608
5 Puget Sound Energy 4,568 4,568 27,408 27,408
6 Richland,City of 150 150 338 338
7 Seattle City Light 98 98 294 294
8 Seattle City Light 17,522 17,522 31,719 31,719
9 Snohomish PUD 27,940 27,940 33,486 33,486
10 Snohomish PUD 11,889 11,889 26,747 -1,033 25,714
11 TOTAL 133,369 133,369 6,688,834 405,632 2,794,355 9,888,821
12
13
14
15
16
TOTAL 133,369 133,365 6,688,834 405,632 2,794,355 9,888,821
FERC FORM NO.1 (ED.12-90)Page 332.1
¡Name of Respondent This rt Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31 2001
(2)A Resubmission 04/30/2002 '
MISCELLANEOUS GENERAL EXPENSES (Account 930.2)(ELECTRIC)
Line Description Amount
No.(a)(b)
1 Industry Association Dues 254,443
2 Nuclear Power Research Expenses
3 Other Experimental and General Research Expenses 10,000
4 Pub &Dist Info to Stkhldrs...expn servicing outstanding Securities 882,702
5 Oth Expn >=5,000 show purpose,recipient,amount.Group if <$5,000
6
7 Directors Fees and Expenses 308,371
8
9 Community Relations
10 Labor 486,279
11 164 Items under $5,000 121,817
12 Aurora Consulting Group 5,435
13 Inland Northwest Partnership 13,791
14 Community Colleges of Spokane 20,281
15 Independent Colleges of Washington 18,659
16 University of Idaho 12,169
17 Washington State University 10,141
18 Eastem Washington University 8,113
19 University of Montana Foundation 5,273
20
21 Educational -Informational
22 Labor 311,855
23 42 Items under $5,000 64,291
24
25 Other Miscellaneous General Expenses
26 Labor 147,454
27 1 Item under $5,000 221
28 Spokane Regional Business Center 22,390
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL 2,703,685
FERC FORM NO.1 (ED.12-94)Page 335
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)g An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403,404,4)5)
(Except amortization of aquisition adjustments)
1.Report in Section A for the year the amounts for:(a)Depreciation Expense (Account 403);(b)Amortization of Limited-Term Electric
Plant (Account 404);and (c)Amortization of Other Electric Plant (Account 405).
2.Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405).State the basis used
to compute charges and whether any changes have been made in the basis or rates used from the preceding report year.
3.Report all available information called for in Section C every fifth year beginning with report year 1971,reporting annually only
changes to columns (c)through (g)from the complete report of the preceding year.
Unless composite depreciation accounting for total depreciable plant is followed,list numerically in column (a)each plant subaccount,
account or functional classification,as appropriate,to which a rate is applied.Identifyat the bottom of Section C the type of plant
included in any sub-account used.
In column (b)report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and
showing composite total.Indicate at the bottom of section C the manner in which column balances are obtained.If average balances,
state the method of averaging used.
For columns (c),(d),and (e)report available information for each plant subaccount,account or functional classification Listed in column
(a).If plant mortality studies are prepared to assist in estimating average service Lives,show in column (f)the type mortality curve
selected as most appropriate for the account and in column (g),if available,the weighted average remaining life of surviving plant.If
composite depreciation accounting is used,report available information called for in columns (b)through (g)on this basis.
4.If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates,state at
the bottom of section C the amounts and nature of the provisions and the plant items to which related.
A.Summary of Depreciation and Amortization Charges
Line Denreciation Amortization of Amortization of
Functional Classification Ëxpense LimitedTerm Elec-Other Electric TotalNo.(Account 403)tric Plant (Acc 404)Plant (Acc 405)
(a)(b)(c)(d)(e)
1 Intangible Plant 2,369,396 2,369,396
2 Steam Product Plant 11,232,353 11,232,353
3 Nuclear Production Plant
4 Hydraulic Production Plant-Conventional 4,930,512 4,930,512
5 Hydraulic Production Plant-Pumped Storage
6 Other Production Plant 381,574 3,667,373 4,048,947
7 Transmission Plant 6,985,867 6,985,867
8 Distribution Plant 14,668,948 14,668,948
9 General Plant 2,140,837 2,140,837
10 Common Plant-Electric 4,252,642 4,252,642
11 TOTAL 44,592,733 2,369,396 3,667,373 50,629,502
B.Basis for Amortiza ion Charges
1.Amortization of Limited -Term Electric Plant -Account 404 includes:
(a)$4,200 amortization of limited term electric plant is based upon the operation portion of the Noxon Rapids Licensed Project #2075 which ends
5/1/2005.
(b)$327,336 amortization of Noxon and Cabinet Reliecense over 45 years.
(c)$12,189 amortization of contribution for construction of Sandcreek Substation.
(d)$9,624 amortization of Misc.Intangible Electric Plant pursuant to FERC order dated 6/16/1986,Docket #EC86-17-000 relating to Company's
contribution to the construction of the Sand Dunes-Taunton 115kv Transmission line in the Grant County,WA in 1986.
(e)$1,350,775 amortization of software.
(f)$665,272 allocated poriton of Amortization Leasehold Improvements from common plant.
2.Account 405 -Reflects amortization of the investment in settlement exchange power for WNP #3.
FERC FORM NO.1 (ED.12-88)Page 336
Nameof Respondent This Remd Is:DateofRepon YearofRepon
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Line Depreciable Estimated Net Applied Mortality Average
No Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining
(In Thousands)Life (Percent)(Percent)Type Life
(a)(b)(c)(d)(e)(t)(q)
12 STEAM PLANT
13 ColstripNo.3
14 311 50,566
15 312 72,435
16 314 16,746
17 315 8,070
18 316 8,596
19 Subtotal 156,413
20
21 ColstripNo.4
22 311 48,768
23 312 43,603
24 314 14,304
25 315 5,411
26 316 3,989
I27Subtotal116,075
28
29 Keule Falls
30 310 148
31 311 23,923
32 312 39,554
33 314 13,378
34 315 10,285
35 316 2,392
36 Subtotal 89,680
37
38 HYDRO PLANT
39 Cabinet Gorge
40 330 9,190
41 331 9,135
42 332 18,875
43333 28,496
44 334 5,109
45 335 2,377
46 336 1,099
47 Subtotal 74,281
48
49 Noxon Rapids
50 330 32,249
FERC FORM NO.1 (ED.12-95)Page 337
.Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Line Depreciable I Estimated |Net 'Applied 'Mortality |
Average
No Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining
(In Thousands)Life (Percent)(Percent)Type Life
(a)(b)(c)(d)(e)(t)(g)
12 331 11,054
13 332 30,468
14 333 30,981
15 334 8,961
16 335 2,592
17 336 217
18 Subtotal 116,522
19
20 Post Falls
21 330 3,095
22 331 611
23 332 4,055
24 333 2,215
25 334 846
26 335 214
27 Subtotal 11,036
28
29 Long Lake
30 330 1,598
31 331 1,605
32 332 16,506
33 333 8,815
34 334 2,618
35335 355
36 Subtotal 31,497
37
38 Little Falls
39 330 4,325
40 331 904
41 332 5,023
42 333 3,974
43 334 1,543
44 335 137
45 Subtotal 15,906
46
47 Upper Falls
48 330 64
49 331 457
50 332 2,104
FERC FORM NO.1 (ED.12-95)Page 337.1
Name of Respondent This Reoort is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Une Deprectable Estimated Net Applied Mortality Average
No Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining
(In Thousands)Life (Percent)(Percent)Type Life
(a)(b)(c)(d)(e)(t)(q)
12 333 1,090
13 334 778
14 335 107
15 Subtotal 4,600
16
17 Nine Miles
18 330 33
19 331 3,922
20 332 11,841
21 333 9,458
22 334 2,589
23335 282
24 336 625
25 Subtotal 28,750
26
27 Centralia-Skookumchuck
28331 51
29 332 3
30 333 434
31 334 91
32 Subtotal 579
33
34 Monroe Street
35 331 8,147
36 332 8,045
37 333 11,018
38 334 1,611
39 335 20
40336 50
41 Subtotal 28,891
42
43 OTHER PRODUCTION
44 Northeast Turbine
45 341 257
46 342 1,145
47 343 6,789
48 344 2,595
49 345 334
50 346 241
FERC FORM NO.1 (ED.12-95)Page 337.2
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Une Depreciable Estimated Net Applied 'Mortality |Average
No Account No.Plant Base Avg,Service Salvage Depr.rates Curve Remaining
(in Thousands)Life (Percent)(Percent)Type Life
(a)(b)(c)(d)(e)(f)(q)
12 Subtotal 11,361
13
14 Other Generation
15 340 1
16 344 944
17345 51
18 Subtotal 996
19
20 Rathdrum Leasehold imp
21 343 91
22 344 603
23 345 184
24 Subtotal 878
25
26 Kettle Falls Bi-Fuel
27 342 97,911
28 Subtotal 97,911
29
30 TRANSMISSION PLANT
31 350 12,110
32 352 8,690
33 353 110,565
34 354 17,053
35 355 73,328
36 356 63,293
37357 562
38 358 1,318
39 359 1,821
40 Subtotal 288,740
41
42 DISTRIBUTION PLANT
43 361 9,524
44 362 66,097
45 364 144,746
46 365 99,094
47 366 44,255
48 367 75,279
49 368 115,323
50 369 78,467
FERC FORM NO.1 (ED.12-95)Page 337.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Line Depreciable Estimated Net Applied Mortality |
Average
No Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining
(In Thousands)Life (Percent)(Percent)Type Life
(a)(b)(c)(d)(e)(t)(g)
12 370 23,367
13 373 9,784
14 373.4 8,525
15 373.49
16 Subtotal 674,461
17
18 GENERAL PLANT
19 390.1 1,651
20 391.1 15
21 393 99
22 394 2,678
23 395 2,854
24 397 16,941
25 398 2
26 Subtotal 24,240
27
28 MISC POWER
29392 974
30 396 1,464
31 Subtotal 2,438
32
33 TOTAL COMPANY 1,775,255
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
FERC FORM NO.1 (ED.12-95)Page 337.4
'Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTION AND INTEREST CHARG IS ACCOUNTS
Report the information specified below,in the order given,for the respective income deduction and interest charges account.Provide a subheading for
each account and a total for the account.Additional columns may be added if deemed appropriate with respect to any account.
(a)Miscellaneous Amortization (Account 425):Describe the nature of items included in this account,the contra account charged,the total of
amortization charges for the year,and the period of amortization.
(b)Miscellaneous Income Deductions:Report the nature,payee,and amount of other income deductions for the year as required by Accounts 426.1,
Donations;426.2,Life Insurance;426.3,Penalties;426.4,Expenditures for Certain Civic Political and Related Activities;and 426.5,Other Deductions,of
the Uniform System of Accounts.Amounts of less than 5%of each account total for the year (or $1,000,whichever is greater)may be grouped by
classes within the above accounts.
(c)Interest on Debtto Associated Companies (Account 430)--For each associated company to which interest on debt was incurred during the year,
indicate the amount and interest rate respectively for (a)advances on notes,(b)advances on open account,(c)notes payable,(d)accounts payable,and
(e)other debt,and total interest.Explain the nature of other debt on which interest was incurred during the year.
(d)Other Interest Expense (Account 431)--Report particulars (details)including the amount and interest rate for other interest charges incurred
during the year.
Line Item Amount
No.(a)(b)
1 Acct.425.00 -MISCELLANEOUS AMORTIZATIONS
2 Gas plant acquisition adj.applicable to purchase of
3 CP National,Oregon &Califomia distribution
4 system.Contra acct -115.00 1,323,907
5 TOTAL -425.00 1,323,907
6
7 Acct.426.10 -DONATIONS
8 Spokane Symphony 20,000 |
9 Concerned Businesses,Inc.15,000
I
10 336 Items under $10,250 169,973
11 TOTAL 426.10 204,973
12
13 Acct 426.20 -LIFE INSURANCE
14 Officers'Life Insurance 97,151
15 Supplemental Executive Retirement Program 1,419,000
16 TOTAL 426.20 1,516,151
17
18 Acct.426.30 -PENALTIES
19 IRS Refund-WWP Employees Retirement Plan -102,758
20 Internal Revenue Service 64,268
21 Washington Dept of Revenue 28,333
22 Commonwealth of Massachusetts 17,998
23 Department of Tax &Revenue 1,399
24 United States Treasury 10,312
25 Arizona Department of Revenue 1,533
26 12 Items under $1,088 672
27 TOTAL 426.30 21,757
28
29 Acct 426.40 -EXPENDITURES FOR CERTAIN CIVIC,
30 POLITICAL AND RELATED ACTIVITIES
31 Lobbyist 519,889
32 114 Items under $42,250 325,094
33 TOTAL 426.40 844,983
34
35 Acct.426.50 -Other Deductions
36 Executive Deferred Compensation -196,869
37 Downtown Fuel Cell Retirement Reserve 820,645
38 Kettle Falls Reserve Amortization -228,480
39 TOTAL 426.50 395,296
40
41
FERC FORM NO.1 (ED.12-87)Page 340
l Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)QAn Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARG IS ACCOUNTS
Report the information specified below,in the order given,for the respective income deduction and interest charges account.Provide a subheading for
each account and a total for the account.Additional columns may be added if deemed appropriate with respect to any account.
(a)Miscellaneous Amortization (Account 425):Describe the nature of items included in this account,the contra account charged,the total of
amortization charges for the year,and the period of amortization.
(b)Miscellaneous income Deductions:Report the nature,payee,and amount of other income deductions for the year as required by Accounts 426.1,
Donations;426.2,Life Insurance;426.3,Penalties;426.4,Expenditures for Certain Civic Political and Related Activities;and 426.5,Other Deductions,of
the Uniform System of Accounts.Amounts of less than 5%of each account total for the year (or $1,000,whichever is greater)may be grouped by
classes within the above accounts.
(c)Interest on Debt to Associated Companies (Account 430)--For each associated company to which interest on debt was incurred during the year,
indicate the amount and interest rate respectively for (a)advances on notes,(b)advances on open account,(c)notes payable,(d)accounts payable,and
(e)other debt,and total interest.Explain the nature of other debt on which interest was incurred during the year.
(d)Other Interest Expense (Account 431)--Report particulars (details)including the amount and interest rate for other interest charges incurred
during the year.
Line Item Amount
No.(a)(b)
1 Acct 431.00 -OTHER INTEREST EXPENSE
2 (VARIOUS INTEREST RATES)
3 Customer Deposits 118,771
4 Misc.Oregon Deferrals &Amortizations 89,709
5 WA/ID Gas Amortizations 45,565
6 Miscellaneous Accts Payable 185,116
7 Executive Deferred Compensation 75,444
8 Centralia Gain 67,693
9 Clark Fork license 136,437
10 Interest Accrual on DSM Program Liability -60,614
11 Other Miscellaneous 14,071
12 TOTAL 431.00 672,192
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
FERC:FORM NO.1 (ED.12-87)Page 340.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
REGULATORY COMMISSION EXPENSES
1.Report particulars (details)of regulatory commission expenses incurred during the current year (or incurred in previous years,if
being amortized)relating to format cases before a regulatory body,or cases in which such a body was a party.
2.Report in columns (b)and (c),only the current year's expenses that are not deferred and the current year's amortization of amounts
deferred in previous years.
Line Description Assessed by Expenses Totai .
beterred
No.(Furnish name of regulatory commission or body the Regulatory o Expense for in Account
docket or case number and a description of the case)Commission Utility Curbrent ear Beginn ng3o Year
(a)(b)(c)(d)(e)
1 FEDERAL ENERGY REGULATORY COMMISSION
2 FERC Cases.Doc #'s:RPO1-400,RPO1-416,RPO1-232
3 CPO1-153,CP93-618,CPO1-141,RPOO-506,CPO1-49,
4 CPOO-141,CPOO-138,RPO1-333,RPO1-380,RP99-518
5 CPO1-361,RP95-409,RMO1-9,RPOO-402,RPO1-94,
6 CPO1-438,CPO2-04,RPO1-613,RPO2-24,RPO2-21,
7 RPOO-506,CPO2-24,RPO2-116,RPO2-69,
8 CPO2-39,40,41,42,CP93-618 1,649,911 1,649,911
9
10 WASH.UTILITIES &TRANSPORTATION COMM.
11 Electric -Docket #'s:
12 UE-000972,UE-002066,UE-010295,UE-010395
13 UE-010510,UE-010839,UE-011143,UE-011352
14 UE-011353,UE-011475,UE-011476,UE-011514
15 UE-011591,UE-0011595,UE-010297 466,927 659,073 1,126,000
16
17 Gas -Docket #'s UG-101319 205,296 135,309 340,605
18
19 IDAHO PUBLIC UTILITIES COMMISSION
20 Electric -Docket #'s:AVU-E-0099-06,
21 AVU-E-00-09,AVU-E-00-11,AVU-E-00-12
22 AVU-E-01-01,AVU-E-01-02,AVU-E-01-03,
23 AVU-E-01-04,AVU-E-01-05,AVU-E-01-06
24 AVU-E-01-07,AVU-E-01-08,AVU-E-01-09,
25 AVU-E-01-10,AVU-E-01-11,AVU-E-01-12
26 AVU-E-01-13,AVU-E-01-14,AVU-E-01-15
27 AVU-E-01-16,GRE-E-99-01 545,241 225,324 770,565
28
29 Gas -Docket #'s:AVU-G-00-1,AVU-G-00-4
30 AVU-G-00-5,AVU-G-00-6,AVU-G-00-7
31 AVU-G-00-8,AVU-G-01-1,AVU-G-01-2
32 AVU-G-01-3 142,674 81,203 223,877
33
34 OREGON PUBLIC UTILITIES COMMISSION
35 Docket #'s:UM-903,UM-1011,AR-357,AR-427 186,791 109,691 296,482
36
37 CALIFORNIA PUBLIC UTILITIES COMMISSION
38 Docket #'s:98-7-038,01-08-027,01-05-047
39 G-3329,99-01-015 17,802 59,841 77,643
40
41
42
43
44
45
46 TOTAL 3,214,642 1,270,441 4,485,083
FERC FORM NO.1 (ED.12-96)Page 350
l Nameof Respondent This Re rt Is:Date of Report Year of Report
Avista Co .
(1)An Original (Mo,Da,Yr)Dec.31,2001rp(2)A Resubmission 04/30/2002
REGJLATORY COMMISSION EXPENSES (Continued)
3.Show in column (k)any expenses incurred in prior years which are being amortized.List in column (a)the period of amortization.
4.List in column (f),(g),and (h)expenses incurred during year which were charged currently to income,plant,or other accounts.
5.Minor items (less than $25,000)may be grouped.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
CURRI:NTLY CHARLED TO Deferred to Contra Amount Deferred in 'Line
bepartment Acqunt Amount Account 182.3 Account A unt 8a2.3 No.
(f)(g)(h)(i)()(k)(1)
1
2
3
4
5
6
7
Electric 0928 1,649,911 8
9
10
11
12
13
14
Electric 0928 1,126,000 15
16
Gas 1928 340,605 17
18
19 ,
20
21
22
23
24
25
26
Electric 0928 770,565 27
28
29
30
31
Gas 1928 223,877 32
33
34
Gas 2928 296,482 35
36
37
38
Gas 2928 77,643 39
40
41
42
43
44
45
FERC FORM NO.1 (ED.12-96)Page 351
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
DISTRIBUTION OF SA1.ARIES AND WAGES
Report below the distribution of total salaries and wages for the year.Segregate amounts originally charged to clearing accounts to
Utility Departments,Construction,Plant Removals,and Other Accounts,and enter such amounts in the appropriate lines and columns
provided.In determining this segregation of salaries and wages originally charged to clearing accounts,a method of approximation
giving substantially correct results may be used.
Line Classification D re thuaLroll Pa cah rged for Total
No.Clearin Accounts
(a)b c d)
1 Electric
2 Operation
3 Production 7,370,080
4 Transmission 1,679,835
5 Distribution 4,351,085
6 Customer Accounts 4,273,040
7 Customer Service and Informational 170,111
8 Sales 572,954
9 Administrative and General 10,262,052
10 TOTAL Operation (Enter Total of lines 3 thru 9)28,679,157
11 Maintenance
12 Production 2,295,044
13 Transmission 734,917
14 Distribution 3,937,592
15 Administrative and General 847,422
16 TOTAL Maint.(Total of lines 12 thru 15)7,814,975
17 Total Operation and Maintenance
18 Production (Enter Total of lines 3 and 12)9,665,124
19 Transmission (Enter Total of lines 4 and 13)2,414,752
20 Distribution (Enter Total of lines 5 and 14)8,288,677
21 Customer Accounts (Transcribe from line 6)4,273,040
22 Customer Service and Informational (Transcribe from line 7)170,111
23 Sales (Transcribe from line 8)572,954
25 TOTAL Oper.and Maint.(Total of lines 18 thru 24)36,494,132 1,498,882 37,993,014
26 Gas
27 Operation
28 Production-Manufactured Gas
29 Production-Nat.Gas (Including Expl.and Dev.)
30 Other Gas Supply 391,504
31 Storage,LNG Terminaling and Processing
32 Transmission
33 Distribution 4,055,098
34 Customer Accounts 3,535,140
35 Customer Service and Informational 206,694
36 Sales 324,081
37 Administrative and General 3,683,891
38 TOTAL Operation (Enter Total of lines 28 thru 37)12,196,408
39 Maintenance
40 Production-Manufactured Gas
41 Production-Natural Gas
42 Other Gas Supply
43 Storage,LNG Terminaling and Processing
44 Transmission 46,326
45 Distribution 1,958,372
46 Administrative and General 209,850
FERC FORM NO.1 (ED.12-88)Page 354
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)g An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
DIST IBUTION OF SALARIES AND WAGES (Continued)
Lme Classification Direct Payroll Allocation of TotalDistributionPayrollchargedfor |
No.Cleann Accounts |
(a)b c d)
48 Total Operation and Maintenance
49 Production-Manufactured Gas (Enter Total of lines 28 and 40)
50 Production-Natural Gas (Including Expl.and Dev.)(Total lines 29,
51 Other Gas Supply (Enter Total of lines 30 and 42)391,504
52 Storage,LNG Terminaling and Processing (Total of lines 31 thru
53 Transmission (Lines 32 and 44)46,326
54 Distribution (Lines 33 and 45)6,013,470
55 Customer Accounts (Line 34)3,535,140
56 Customer Service and Informational (Line 35)206,694
57 Sales (Line 36)324,081
58 Administrative and General (Lines 37 and 46)3,893,741
59 TOTAL Operation and Maint.(Total of lines 49 thru 58)14,410,956 417,872 14,828,828
60 Other Utility Departments
61 Operation and Maintenance
62 TOTAL All Utility Dept.(Total of lines 25,59,and 61)50,905,088 1,916,754 52,821,842
63 Utility Plant
65 Electric Plant 17,982,552 1,502,096 19,484,648
66 Gas Plant 5,282,641 284,665 5,567,306
67 Other I
68 TOTAL Construction (Total of lines 65 thru 67)23,265,193 1,786,761 25,051,954
70 Electric Plant 652,841 -2,340 650,501
71 Gas Plant 84,974 773 85,747
72 Other
73 TOTAL Plant Removal (Total of lines 70 thru 72)737,815 -1,567 736,248
74 Other Accounts (Specify):
75 Stores Expense (163)176 176
76 Prepayments (165)176 176
77 Preliminary Survey and Investigation (183)26,178 1,783 27,961
78 Small Tool Expense (184)65,067 6,810 71,877
79 Miscellaneous Deferred Debits (186)55,092,628 27,775 55,120,403
80 Capital Stock Expense (214)18 18
81 Merchandising Expenses (416)22,648 1,517 24,165
82 Non-operating Expenses (417)953,662 21,366 975,028
83 Expenditures of Certain Civic,Political and Related
84 Activities (426)268,918 963 269,Š81
85 Purchase and Stores Expense (980)1,215,291 -1,197,493 17,798
86 Transportation Expense (981)1,391,499 -1,371,565 19,934
87 Cafeteria Expense -Labor (984)
88 Spokane Central Operating Facility Expense (985)680,996 -676,699 4,297
89 Clark Fork Relicensing (987)523,341 -516,775 6,566
90
91
92
93
94
95 TOTAL Other Accounts 60,240,228 -3,701,948 56,538,280
96 TOTAL SALARIES AND WAGES 135,148,324 135,148,324
FERC FORM NO.1 (ED.12-88)Page 355
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2002 Dec.31,2001
COMMON UTILITY PLANT AND EXPENSES
1.Describe the property carried in the utility's accounts as common utility plant and show the book cost of such plant at end of year classified by
accounts as provided by Plant Instruction 13,Common Utility Plant,of the Uniform System of Accounts.Also show the allocation of such plant costs to
the respective departments using the common utility plant and explain the basis of allocation used,giving the allocation factors.
2.Furnish the accumulated provisions for depreciation and amortization at end of year,showing the amounts and classifications of such accumulated
provisions,and amounts allocated to utility departments using the Common utility plant to which such accumulated provisions relate,including
explanation of basis of allocation and factors used.
3.Give for the year the expenses of operation,maintenance,rents,depreciation,and amortizationfor common utility plant classified by accounts as
provided by the Uniform System of Accounts.Show the allocation of such expenses to the departments using the common utility plant to which such
expenses are related.Explain the basis of allocation used and give the factors of allocation.
4.Give date of approval by the Commission for use of the common utility plant classification and reference to order of the Commissionor other
authorization.
Acct.No.
303 Intangible $9,742,870
389 Land and Land Rights 1,560,606
390 Structures and Inprovements 23,410,032
391 Office Furniture and Equipment 20,294,350
392 Transportation Equipment 2,252,758
393 Stores Equipment 815,539
394 Tools,Shop &Garage Equipment 899,658
395 Laboratory Equipment 731,164
396 Power Operated Equipment 1,226,938
397 Communications Equipment 12,181,150
398 Miscellaneous Equipment 290,897
Total CoKnon Plant 73,405,962
Const.Work In Progress 1,439,603
Total Utility Plant 74,845,565
Acc.Prov.for Dep.&Amort.26,648,975
Net Utility Plant 48,196,500
FERC FORM NO.1 (ED.12-87)Page 356
This Page Intentionally Left Blank
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ELECTRIC ENERGY ACCOUFT
Report below the information called for conceming the disposition of electric energy generated,purchased,exchanged and wheeled during the year.
Line Item MegaWatt Hours Line Item MegaWatt Hours
No.No.
(a)(b)(a)(b)
1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY
2 Generation (Excluding Station Use):22 Sales to Ultimate Consumers (Including 8,031,037
3 Steam 1,978,03C Interdepartmental Sales)
4 Nuclear 23 Requirements Sales for Resale (See
5 Hydro-Conventional 2,563,753 instruction 4,page 311;)
6 Hydro-Pumped Storage 24 Non-Requirements Sales for Resale (See 6,261,304
7 Other 1,022,665 instruction 4,page 311.)
8 Less Energy for Pumping 25 Energy Furnished Without Charge
9 Net Generation (Enter Total of lines 3 5,564,448 26 Energy Used by the Company (Electric 7,491
through 8)Dept Only,Excluding Station Use)
10 Purchases 9,255,110 27 Total Energy Losses 423,519
28 TOTAL (Enter Total of Lines 22 Through 14,723.351
12 Received 636,592 27)(MUST EOUAL LINE 20)
13 Delivered 732,79E
14 Net Exchanges (Line 12 minus line 13)-96,207
15 Transmission For Other (Wheeling)
16 Received 3,976,684
17 Delivered 3,976,684
18 Net Transmission for Other (Line 16 minus
line 17)
19 Transmission By Others Losses
20 TOTAL (Enter Total of lines 9,10,14,18 14,723,351
and 19)
FERCFORM NO.1 (ED.12-90)Page 401a
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)OX An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
MONTHLY PEAKS AND OUTPUT
1.If the respondent has two or more power systems which are not physically integrated,furnish the required information for each non-integrated system.
2.Report in column (b)the system's energy output for each month such that the total on Line 41 matches the total on Line 20.
3.Report in column (c)a monthly breakdown of the Non-Requirements Sales For Resale reported on Line 24.include in the monthly amounts any
energy losses associated with the sales so that the total on Line 41 exceeds the amount on Line 24 by the amount of losses incurred (or estimated)in
making the Non-Requirements Sales for Resale.
4.Report in column (d)the system's monthly maximum megawatt Load (60-minute integration)associated with the net energy for the system defined as
the difference between columns (b)and (c)
5.Report in columns (e)and (f)the specified information for each monthly peak load reported in column (d).
NAME OF SYSTEM:
Line Monthly Non-Requirments WONTHLY PEAKSalesforResale&
No-Month Total Monthly Energy Associated Losses Megawatts (See Instr.4)Day of Month Hour
(a)(b)(c)(d)(e)(f)
29 January 1,606,955 747,736 1,500 16 1800
30 February 1,415,157 669,448 1,486 8 800
31 March 1,450,442 724,245 1,329 1 800
32 April 1,073,655 421,427 1,204 9 900
33 May 1,372,219 730,410 1,212 24 1700
34 June 1,307,392 682,042 1,214 21 1800
35 July 1,337,828 659,428 1,379 10 1500
36 August 1,120,061 407,675 1,367 16 1700
37 September 1,047,652 424,848 1,205 17 1500
38 October 939,240 260,236 1,178 30 1800
39 November 951,292 261,398 1,385 28 1800
40 December 1,101,458 272,411 1,433 27 1800
41 TOTAL 14,723,351 6,261,304
FERC FORM NO.1 (ED.12-90)Page 401b
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp.R u
malssion
/0 2 02 Dec.31,2001
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1.Report data for plant in Service only.2.Large plants are steam plants with installed capacity (name plate rating)of 25,000 Kw or more.Report in
this page gas-turbine and internal combustion plants of 10,000 Kw or more,and nuclear plants.3.Indicate by a footnote any plant leased or operated
as a joint facility.4.If net peak demand for 60 minutes is not available,give data which is available,specifying period.5.If any employees attend
more than one plant,report on line 11 the approximate average number of employees assignable to each plant.6.If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct.7.Quantities of fuel burned (Line 37)and average cost
per unit of fuel burned (Line 40)must be consistent with charges to expense accounts 501 and 547 (Line 41)as show on Line 19.8.If more than one
fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
Line Item Plant Plant
No.Name:Kettle Falls Bi-Fuel Name:Spokane N.E.
(a)(b)(c)
1 Kind of Plant (Internal Comb,Gas Turb,Nuclear Internal Comt Gas Turbine
2 Type of Constr (Conventional,Outdoor,Boiler,etc)Conventiona Not Applicable
3 Year Originally Constructed 2001 1978
4 Year Last Unit was Installed 2001 1978
5 Total Installed Cap (Max Gen Name Plate Ratings-MW)10.8C 61.20
6 Net Peak Demand on Plant-MW (60 minutes)11 66
7 Plant Hours Connected to Load 88E 2348
8 Net Continuous Plant Capability (Megawatts)C 0
9 When Not Limited by Condenser Water C 0
10 When Limited by Condenser Water C 0
11 Average Number of Employees C 1
12 Net Generation,Exclusive of Plant Use -KWh 218000C 113975000
13 Cost of Plant:Land and Land Rights 0 129664
14 Structures and Improvements 0 256673
15 Equipment Costs 97911 11103527
16 Total Cost 97911 11489864
17 Cost per KW of Installed Capacity (line 5)9.0658 187.7429
18 Production Expenses:Oper,Supv,&Engr 6597 O
19 Fuel 149325 8538936
20 Coolants and Water (Nuclear Plants Only)O 0
21 Steam Expenses O O
22 Steam From Other Sources O 0
23 Steam Transferred (Cr)0 0
24 Electric Expenses 66405 1231376
25 Misc Steam (or Nuclear)Power Expenses O O
26 Rents 362825 320627
27 Allowances O O
28 Maintenance Supervision and Engineering 420 20775
29 Maintenance of Structures 0 90026
30 Maintenance of Boiler (or reactor)Plant 0 0
31 Maintenance of Electric Plant 836 307358
32 Maintenance of Misc Steam (or Nuclear)Plant 0 0
33 Total Production Expenses 586408 10509098
34 Expenses per Net KWh 0.2690 0.0922
35 Fuel:Kind (Coal,Gas,Oil,or Nuclear)Oil Gas Oil Gas
36 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)Bbl Mcf Bbl Mcf
37 Quantity (units)of Fuel Burned 2373 8449 0 156 1461621 0
38 Avg Heat Cont -Fuel Bumed (btulindicate if nuclear)138000 1022000 0 138000 1022000 0
39 Avg Cost of Fuellunit,as Delvd f.o.b.during year 45.100 6.195 0.000 45.100 5.838 0.000
40 Average Cost of Fuel per Unit Bumed 40.870 6.195 0.000 41.150 5.838 0.000
41 Average Cost of Fuel Burned per Million BTU 7.050 6.060 0.000 7.100 5.712 0.000
42 Average Cost of Fuel Burned per KWh Net Gen 0.102 0.024 0.000 0.103 0.075 0.000
43 Average BTU per KWh Net Generation 7500.000 9600.000 0.000 14500.000 13106.000 0.000
FERC FORM NO.1 (ED.12-95)Page 402
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp.R un ssion
/30D2a,02r)
Dec.31,2001
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
9.Items under Cost of Plant are based on U.S.of A.Accounts.Production expenses do not include Purchased Power,System Control and Load
Dispatching,and Other Expenses Classified as Other Power Supply Expenses.10.For IC and GT plants,report Operating Expenses,Account Nos.
547 and 549 on Line 24 "Electric Expenses,"and Maintenance Account Nos.553 and 554 on Line 31,"Maintenance of Electric Plant."Indicate plants
designed for peak load service.Designate automatically operated plants.11.For a plant equipped with combinations of fossil fuel steam,nuclear
steam,hydro,internal combustion or gas-turbine equipment,report each as a separate plant.However,if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit,include the gas-turbine with the steam plant.12.If a nuclear power generating plant,briefly explain by
footnote (a)accounting method for cost of power generated including any excess costs attributed to research and development;(b)types of cost units
used for the various components of fuel cost;and (c)any other informative data concerning plant type fuel used,fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
IPlant Plant Plant Line
Name:Kettle Falls Name:Golstrip Name:Rathdrum No.
(d)(e)(f)
Steam Steam Gas Turbine 1
Conventional Conventional Not Applicable 2
1983 1984 1995 3
1983 1985 1995 4
50.70 233.40 167.00 5
58 225 170 6
7965 0 6066 7
0 0 0 8
47 0 0 9
47 0 0 10
33 0 3 11
360678000 1617352000 906510000 12
941300 1307499 484415 13
23923459 99333966 325 14
65609545 173152987 878047 15
90474304 273794452 1362787 16
1784.5030 1173.0696 8.1604 17
97974 124055 0 18
7749203 10544703 55857723 19
O O O 20
444795 164231 0 21
0 -6446 0 22
0 0 0 23
562787 -109951 492639 24
336654 1689204 0 25
10592 104574 4528655 26
O O 0 27
65284 343719 53492 28
47654 241036 1281 29
781357 3073178 0 30
174805 459999 949801 31
171365 296440 0 32
10442470 16924742 61883591 33
0.0290 0.0105 0.0683 34
Wood Gas Coal Oil Gas 35
Tons Mcf Tons Bbl Mcf 36
576437 25185 0 1005926 2849 0 10841725 0 0 37
3600 1022000 0 8430 141000 0 1022000 0 0 38
13.160 6.410 0.000 10.349 50.726 0.000 5.152 0.000 0.000 39
13.160 6.410 0.000 10.349 50.726 0.000 5.152 0.000 0.000 40
1.830 6.270 0.000 0.614 8.566 0.000 5.040 0.000 0.000 41
0.021 0.073 0.000 0.006 0.000 0.000 0.062 0.000 0.000 42
11578.000 11630.000 0.000 10486.000 0.000 0.000 12223.000 0.000 0.000 43
FERC FORM NO.1 (ED.12-88)Page 403
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)
Avista Corp (2)A Resubmission 04/30/2002 Dec.31,2001
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1.Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2.If any plant is leased,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,indicate such facts in
a footnote.If licensed project,give project number.
3.If net peak demand for 60 minutes is not available,give that which is available specifying period.
4.If a group of employees attends more than one generating plan,report on line 11 the approximate average number of employees assignable to each
plant.
Line Item |FERC Licensed Project No.2545 FERC Licensed Project No.2545
No.Plant Name:Monroe Street Plant Name:Upper Falls
(a)(b)(c)
1 Kind of Plant(Run-of-River or Storage)Run-of-River Run-of-River
2 Plant Construction type (Conventional or Outdoor)Conventional Conventional
3 Year Originally Constructed 1890 1922
4 Year Last Unit was Installed 1992 1922
5 Total installed cap (Gen name plate Rating in MW)14.80 10.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)16 12
7 Plant Hours Connect to Load 8,759 8,760
8 Net Plant Capability (in megawatts)
9 (a)Under Most Favorable Oper Conditions 15 10
10 (b)Under the Most Adverse Oper Conditions 7 6
11 Average Number of Employees 3 3
12 Net Generation,Exclusive of Plant Use -Kwh 88,847,000 66,293,000
13 Cost of Plant MiliMIBiMI RKKaw Nu ri
14 Land and Land Rights O 1,081,854
15 Structures and Improvements 8,146,667 456,924
16 Reservoirs,Dams,and Waterways 8,045,079 2,103,911
17 Equipment Costs 12,648,890 1,975,084
18 Roads,Railroads,and Bridges 50,448 0
19 TOTAL cost (Total of 14 thru 18)28,891,084 5,617,773
20 Cost per KW of Installed Capacity (line 5)1,952.1003 561.7773
21 Production Expenses
22 Operation Supervision and Engineering 7,559 12,203
23 Water for Power 0 0
24 Hydraulic Expenses 23,914 9,777
25 Electric Expenses 184,021 180,407
26 Misc Hydraulic Power Generation Expenses 37,600 44,076
27 Rents O O
28 Maintenance Supervision and Engineering 2,211 550
29 Maintenance of Structures 4,993 581
30 Maintenance of Reservoirs,Dams,and Waterways 24,240 14,305
31 Maintenance of Electric Plant 26,909 17,423
32 Maintenance of Misc Hydraulic Plant 438 16
33 Total Production Expenses (total 22 thru 32)311,885 279,338
34 Expenses per net KWh 0.0035 0.0042
FERC FORM NO.1 (ED.12-88)Page 406
Name of Respondent This Report Is:Date of Report Year of RepoÑ
I (1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2002 Dec.31,2001
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses
do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses."
6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment.
FERC Licensed Project No.2058 FERC Licensed Project No.2058 FERC Licensed Project No.2545 Line
Plant Name:Cabinet Gorge Plant Name:Noxon Rapids Plant Name:Long Lake No.
(d)(e)(f)
Storage Storage Storage 1
Outdoor Outdoor Conventional 2
1952 1959 1915 3
1953 1977 1924 4
245.10 466.20 70.00 5
248 518 88 6
8,760 8,760 8,758 7
8
246 527 88 9
171 369 76 10
10 10 7 11
694,320,000 1,020,729,000 369,324,000 12
13
7,384,832 30,923,726 1,598,139 14
8,634,025 11,054,322 1,605,384 15
17,583,277 30,467,514 16,505,808 16
35,924,736 42,534,300 11,787,994 17
1,098,564 317,199 0 18
70,625,434 115,297,061 31,497,325 19
288.1495 247.3124 449.9618 20
21
52,175 77,478 55,811 22
0 69,672 0 23
674,773 694,524 3,656 24
661,068 596,652 395,377 25
83,578 97,257 75,534 26
0 0 0 27
11,123 12,845 7,172 28
61,740 28,280 20,753 29
35,611 64,814 5,113 30
213,563 349,338 204,155 31
206,515 10,851 4,495 32
2,000,146 2,001,711 772,066 33
0.0029 0.0020 0.0021 34
FERC FORM NO.1 (ED.12-88)Page 407
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2002 Dec.31,2001
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1.Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2.If any plant is leased,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,indicate such facts in
a footnote.If licensed project,give project number.
3.If net peak demand for 60 minutes is not available,give that which is available specifying period.
4.If a group of employees attends more than one generating plan,report on line 11 the approximate average number of employees assignable to each
plant.
Line Item FERC Licensed Project No.2545 FERC Licensed Project No.2545
No.Plant Name:Nine Mile Falls Plant Name:Post Falls
(a)(b)(c)
1 Kind of Plant (Run-of-River or Storage)Run-of-River Storage
2 Plant Construction type (Conventional or Outdoor)Conventional Conventional
3 Year Originally Constructed 1908 1906
4 Year Last Unitwas Installed 1994 1980
5 Total installed cap (Gen name plate Rating in MW)26.40 14.75
6 Net Peak Demand on Plant-Megawatts (60 minutes)26 20
7 Plant Hours Connect to Load 8,760 8,760
8 Net PlantCapability (in megawatts)O
9 (a)Under Most Favorable Oper Conditions 25 18
10 (b)Under the Most Adverse Oper Conditions 7 2
11 Average Number of Employees 1 1
12 Net Generation,Exclusive of Plant Use -Kwh 99,285 000 67,271,000
13 Cost of Plant 7 i
14 Land and Land Rights 33,429 3,095,284
15 Structures and Improvements 3,922,073 611,288
16 Reservoirs,Dams,and Waterways 11,841,341 4,054,643
17 Equipment Costs 12,328,086 3,275,383
18 Roads,Railroads,and Bridges 625,181 0
19 TOTAL cost (Total of 14 thru 18)28,750,110 11,036,598
20 Cost per KW of Installed Capacity (line 5)1,089.0193 748.2439
21 Production Expenses
22 Operation Supervision and Engineering 178,358 19,763
23 Water for Power 0 16,245
24 Hydraulic Expenses 9,352 9,273
25 Electric Expenses 285,151 284,755
26 Misc Hydraulic Power Generation Expenses 61,757 39,129
27 Rents O O
28 Maintenance Supervision and Engineering 6,992 1,349
29 Maintenance of Structures 8,627 9,230
30 Maintenance of Reservoirs,Dams,and Waterways 65,178 12,038
31 Maintenance of Electric Plant 228,369 65,514
32 Maintenance of Misc Hydraulic Plant 0 613
33 Total Production Expenses (total 22 thru 32)843,784 457,909
34 Expenses per net KWh 0.0085 0.0068
FERC FORM NO.1 (ED.12-88)Page 406.1
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2002 Dec.31,2001
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses
do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses."
6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment.
FERC Licensed Project No-0 FERC Licensed Project No.O FERC Licensed Project No.O Line
Plant Name:Little Falls Plant Name:Plant Name:'No.
(d)(e)(f)
Run-of-River 1
Conventional 2
1910 3
1911 4
32.00 0.00 0.00 5
40 0 0 6
8,752 0 0 7
36 0 0 9
33 0 0 10
3 0 0 11
157,684,000 0 0 12
13
4,325,371 0 0 14
904,066 0 0 15
5,023,318 0 0 16
5,654,221 0 0 17
0 0 0 18
15,906,976 0 0 19
497.0930 0.0000 0.0000 20
21
23,827 O O 22
0 0 0 23
1,198 0 0 24
299,695 0 0 25
21,677 0 0 26
495,876 0 0 27
6 0 0 28
12,458 0 0 29
12,439 0 0 30
51,994 0 0 31
29 0 0 32
919,199 0 0 33
0.0058 0.0000 0.0000 34
FERC FORM NO.1 (ED.12-88)Page 407.1
|Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
TRANSMISSION LINE STATIST CS
1.Report information concerning transmission lines,cost of lines,and expenses for year.List each transmission line having nominal voltage of 132
kilovolts or greater.Report transmission lines below these voltages in group totals only for each voltage.
2.Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report
substation costs and expenses on this page.
3.Report data by individual lines for all voltages if so required by a State commission.
4.Exclude from this page any transmission lines for which plant costs are included in Account 121,Nonutility Property.
5.Indicate whether the type of supporting structure reported in column (e)is:(1)single pole wood or steel;(2)H-frame wood,or steel poles;(3)tower;
or (4)underground construction If a transmission line has more than one type of supporting structure,indicate the mileage of each type of construction
by the use of brackets and extra lines.Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6.Report in columns (f)and (g)the total pole miles of each transmission line.Show in column (f)the pole miles of line on structures the cost of which is
reported for the line designated;conversely,show in column (g)the pole miles of line on structures the cost of which is reported for another line.Report
pole miles of line on leased or partly owned structures in column (g).In a footnote,explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
L DESIGNAI10N voLIAGE (kV)LE (Pole miles)ine (Indicate where Type of base of NumberNo.other than u rgrouno lines
60 cycle,3 phase)Supporting report circuit miles)Of
On Structure Un ures CircuitsFromToOperatingDesignedStructureof.Line of erDesignatedine(a)(b)(c)(d)(e)g)(g)(h)
1 Group Sum 60.00 60.00 1.00
2
3 Group Sum 115.0l 115.00 1,555.00
4
5 Beacon Sub #4 BPA Bell Sub 230.01 230.00 Steel Tower 1.00 1
6 Beacon Sub BPA Bell Sub 230.01 230.00 H Type 5.00 1
7 Beacon Sub #5 BPA Bell Sub 230.0(230.00 H Type 6.00 1
8 Beacon Cabinet Gorge Plant 230.0(230.00 Steel Tower 1.00 1
9 Beacon Cabinet Gorge Plant 230.0(230.00 H Type 77.00 1
10 Beacon Sub Lolo Sub 230.0(230.00 Steel Tower 1.00 1
11 Beacon Sub Lolo Sub 230.0(230.00 H Type 107.00 1
12 Noxon Plant Pine Creek Sub 230.00 230.00 H Type 43.00 1
13 Cabinet Gorge Plant Noxon 230.0(230.00 H Type 19.00 1
14 Benewah Sw.Station Pine Creek Sub 230.0(230.00 Steel Tower 1
15 Benewah Sw.Station Pine Creek Sub 230.00 230.00 H Type 42.00 1
16 Divide Creek Lolo Sub 230.0(230.00 Steel Tower i
17 Divide Creek Lolo Sub 230.0(230.00 H Type 63.00 1
18 N.Lewiston Walla Walla 230.0(230.00 Steel Tower 4.00 1
19 N.Lewiston Walla Walla 230.00 230.00 H Type 58.70 1
20 Walla Walla Wanapum 230.0(230.00 Alum.1
21 Walla Walla Wanapum 230.00 230.00 H Type 78.00 1
22 BPA (Libby)Noxon Plant 230.00 230.00 Steel Tower 1.00 1
23 BPA/Hot Springs #1 Noxon Plant 230.0E 230.00 Steel Tower 1.00 1
24 BPA/Hot Springs #2 Noxon Plant (dead)230.00 230.00 Steel Tower 2.00 1
25 BPA/Hot Springs #2 Noxon Plant 230.00 230.00 H Type 68.00 1
26 BPA Line West Side Sub 230.0(230.00 Steel Pole 4.00 2
27 Hatwai N.Lewiston Sub 230.0(230.00 H Type 7.00 1
28 Divide Creek Imnaha 230.00 230.00 H Type 20.00 1
29
30 Colstrip Plant Broadview 500.0(500.00
31
32
33
34
35
36 TOTAL 2,161.70 3.00 25
FERC FORM NO.1 (ED.12-87)Page 422
Name of Respondent This Reoort Is:Date of Report Year of Report
Avista Corp.(1)gAn Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
RANSMISSION LINE STATISTICS (Gontinued)
7.Do not report the same transmission line structure twice.Report Lower voltage Lines and higher voltage lines as one line.Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines.If two or more transmission line structures support lines of the same voltage,report the
pole miles of the primary structure in column (f)and the pole miles of the other line(s)in column (g)
8.Designate any transmission line or portion thereof for which the respondent is not the sole owner.If such property is leased from another company,
give name of lessor,date and terms of Lease,and amount of rent for year.For any transmission line other than a leased line,or portion thereof,for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of,furnish a succinct statement explaining the
arrangement and giving particulars (details)of such matters as percent ownership by respondent in the line,name of co-owner,basis of sharing
expenses of the Line,and how the expenses bome by the respondent are accounted for,and accounts affected.Specify whether lessor,co-owner,or
other party is an associated company.
9.Designate any transmission line leased to another company and give name of Lessee,date and terms of lease,annual rent for year,and how
determined.Specify whether lessee is an associated company.
10.Base the plant cost figures called for in columns (j)to (I)on the book cost at end of year.
0081 01-LINE (Include in Column (\)Land,EXPENSES,EXCEPT DEPRECIATION AND TAXES
Size of Land rights,and clearing right-of-way)
Conductor i
and Material Land Construction and I Total Cost Operation Maintenance Rents Total Line
Other Costs Expenses Expenses Expenses
(i)(j)(k)i (I)(m)(n)(0)(P)No.
136,49£174,420 310,928 51 51 1
i
2
5,792,500 68,703,134 74,495,643 346,141 575,745 7,336 929,222 3
4
795 McMACSR 4,617 4,61¯/5
1272 McMACSR 17,912 285,810 303,722 6
1272 McMAL 30,322 359,998 390,321 7
795 McMACSR 8
795 McMACSR 260,60r 13,996,466 14,257,073 36,464 4,545 41,00E 9
795 McMACSR 10
1272 McMAL 455,942 4,150,651 4,606,594 9 E 11
954 McMAL 105,647 14,677,478 14,783,125 14,909 192,445 6,522 213,87€12
954 McMAL 49,04E 1,051,061 1,100,110 1,718 912 2,63C 13
954 McMAL 14
954 McMAL 157,192 1,910,542 2,067,735 6,081 65,130 61 71,272 15
1272 McMAL 16
1272 McMAL 86,22E 3,548,205 3,634,433 2,266 2,266 17
1272 McMAL 18
1272 McMAL 1,483,11(11,032,793 12,515,903 1,229 1,806 3,036 19
1272 McMAL 20
1272 McMAL 70,781 2,187,779 2,258,560 '6,119 6,11E 21
1272 McMAL 22
1272 McMAL 18,143 18,143 701 701 23
1272 McMAL 24
1272 McMAL 144,63E 3,256,371 3,401,009 105,600 14,314 119,914 25
1272 McMAL 36,461 587,224 623,685 26
1272 McMACSR 106,581 1,549,898 1,656,479 27
1272McMAL 17,554 1,284,858 1,302,412 28
41,777 33,076 72,793 147,64E 29
595,78£28,260,542 28,856,331 30
31
32
33
34
35
9,546,824 157,035,382 166,582,206 413,104 1,022,729 106,534 1,542,367 36
FERC FORM NO.1 (ED.12-87)Page 423
'Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.-
2.Substations which serve only one industrial or street railway customer should not be listed below.
3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according
to functional character,but the number of such substations must be shown.
4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether
attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
1 STATE OF WASHINGTON
2
3 Airway Heights Distr.Unattended 115.00 13.80
4 Barker Road Distr.Unattended 110.00 13.80
5 Beacon Trnsm &Dist Unattd 230.00 115.00 13.80
6 Boundary Transm.Unattended 230.00 115.00 13.80
7 Chester Distr.Unattended 115.00 13.80
8 Chewelah 115Kv Distr.Unattended 115.00 13.80
9 Colbert Distr.Unattended 115.00 13.80
10 College &Walnut Distr.Unattended 115.00 13.80
11 Colville 115Kv Distr.Unattended 115.00 13.80
12 Dry Gulch Distr.Unattended 115.00 13.80
13 East Colfax Distr.Unattended 115.00 13.80
14 East Farms Distr.Unattended 115.00 13.80
15 Fort Wright Distr.Unattended 115.00 13.80
16 Fourth &Herald Distr.Unattended 115.00 13.80
17 Francis and Cedar Distr.Unattended 115.00 13.80
18 Gifford Distr.Unattended 115.00 34.00
19 Glenrose Distr.Unattended 115.00 13.80
20 Greenwood Distr.Unattended 115.00 13.80
21 Industrial Park Distr.Unattended 115.00 13.80
22 Kettle Falls Distr.Unattended 115.00 13.80
23 Lee &Reynolds Distr.Unattended 115.00 13.80
24 Liberty Lake Distr.Unattended 115.00 13.80
25 Little Falls 115/34Kv Distr.Unattended 115.00 34.00
26 Lyons &Standard Distr.Unattended 115.00 13.80
27 Metro Distr.Unattended 115.00 13.80
28 Milan Distr.Unattended 115.00 13.80
29 Millwood Trnsm &Dist Unattd 115.00 60.00 13.80
30 Ninth &Central Distr.Unattended 115.00 13.80
31 Northeast Distr.Unattended 115.00 13.80
32 Northwest Distr.Unattended 115.00 13.80
33 Opportunity Dist &Whrs Unattnd 115.00 13.80
34 Othello Distr.Unattended 115.00 13.80
35 Post Street Distr.Attended 115.00 13.80
36 Pound Lane Distr.Unattended 115.00 13.80
37 Pullman Dist &Trfr Unattnd 115.00 13.80
38 Ross Park Distr.Unattended 115.00 13.80
39 Roxboro Distr.Unattended 115.00 24.00
40 Shawnee Trans.Unattended 230.00 115.00
FERC FORM NO.1 (ED.12-96)Page 426
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31 2001rp.(2)A Resubmission 04/30/2002 '
SUBSTATIONS (Continued)
5.Show in columns (I),(j),and (k)special equipment such as rotary converters,rectifiers,condensers,etc.and auxiliary equipment for
increasing capacity.
6.Designate substations or major items of equipment leased from others,jointly owned with others,or operated otherwise than by
reason of sole ownership by the respondent.For any substation or equipment operated under lease,give name of lessor,date and
period of lease,and annual rent.For any substation or equipment operated other than by reason of sole ownership or lease,give name
of co-owner or other party,explain basis of sharing expenses or other accounting between the parties,and state amounts and accounts
affected in respondent's books of account.Specify in each case whether lessor,co-owner,or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service)(In MVa)Transfeoeers TranSsoarmers Type of Equipment Numberof Units Tot CMapaacityNo.
(f)(g)(h)(i)(j)(k)
2
24 2 Frcd Oil &Air Fan 2 40 3
12 1 TwoSageFan 1 20 4
536 4 Frcd Oil &Air Fan 4 560 5
75 1 6
24 2 Frcd Oil &Air Fan 2 40 7
15 3 Frcd Air 3 19 8
12 1 Frcd Oil &Air Fan 1 20 9
36 2 Two Stage Fan 2 60 10
31 3 Frcd Oil &Air Fan 3 45 11
24 2 Frcd Oil &Air Fan 2 40 12
12 1 FrOil/Air 1 20 13
12 1 Two Stage Fan i 20 14
24 2 Fr Oil/Air/2StgFan 2 40 15
12 1 Frcd Oil &Air 1 20 16
60 2 Frcd Air Fan 2 36 17
12 1 18
12 1 Frcd Oil &Air Fan 1 20 19
13 4 1 FrOil/Air/Two Stage 4 22 20
28 3 Two Stg/Pt/Frcd Oil 40 40 21
12 1 Frcd Oil &Air Fan 1 20 22
12 1 TwoSugeFan 1 20 23
24 2 TwoSugeFan 2 40 24
12 1
25
36 2 Two Stage Fan 2 60 26
24 2 Two Stage Fan 2 40 27
12 1 Frcd Oil &Air Fan 1 20 28
44 3 1 FrcAir/FrcOil/AirFan 3 61 29
24 2 1 Frcd &Two Stage Fan 2 40 30
24 2 Two Stage Fan 2 40 31
24 2 Two Stage Fan 2 40 32
24 2 Two Stage Fan 2 40 33
24 2 FrOil/AirFan 2 40 34
72 5 3 Frcd Oil &Wt Fan 4 73 35
24 2 Two Stage Fan 2 40 36
24 2 Frcd Oil &Air Fan 2 40 37
30 2 Two Stage Fan 2 60 38
24 2 Two Stage Fan 2 40 39
250 1 40
FERC FORM NO.1 (ED.12-96)Page 427
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.-
2.Substations which serve only one industrial or street railway customer should not be listed below.
3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according
to functional character,but the number of such substations must be shown.
4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether
attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No.Nameand Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
1 Silver Lake Distr.Unattended 115.00 13.80
2 Southeast Distr.Unattended 115.00 13.80
3 South Othello Distr.Unattended 115.00 13.80
4 South Pullman Distr.Unattended 115.00 13.80
5 Sunset Distr.Unattended 115.00 13.80
6 Third &Hatch Distr.Unattended 115.00 13.80
7 Waikiki Distr.Unattended 115.00 13.80
8 West Side Trans.Unattended 230.00 115.00 13.80
9 Other:74 substa less than 10MVA Distr.Unattended
10
11 STATE OF IDAHO
12 Appleway Dist &Trfr Unattnd 115.00 13.80
13 Benewah Trans.Unattended 230.00 115.00 13.80
14 Big Creek Distr.Unattended 115.00 13.80
15 Blue Creek Distr.Unattended 115.00 13.80
16 Bunker Hill Distr.Attended 115.00 13.80
17 Clark Fork Distr.Unattended 115.00 21.80
18 Coeur d'Alene 15th Ave Distr.Unattended 115.00 13.80
19 Dalton Distr.Unattended 115.00 13.80
20 Grangeville Dist &Trfr Unattnd 115.00 13.80
21 Holbrook Distr.Unattended 115.00 13.80
22 Huetter Distr.Unattended 115.00 13.80
23 Juliaetta Distr.Unattended 115.00 13.80
24 Kamiah Dist &Trfr Unattnd 115.00 13.80
25 Kooskia Distr.Unattended 115.00 13.80
26 Lolo Tran &Dist Unattnd 230.00 115.00 13.80
27 Moscow Distr.Unattended 115.00 13.80
28 Moscow 230Kv Tran &Dist Unattnd 230.00 115.00 13.80
29 North Moscow Distr.Unattended 115.00 13.80
30 Newport Tran &Trfr Unattnd 115.00 60.00
31 North Lewiston Tran &Trfr Unattnd 115.00 13.80
32 North Lewiston Distr.Unattended 115.00 13.80
33 Oden Distr.Unattended 115.00 21.80
34 Orofino Distr.Unattended 115.00 13.80
35 Osburn Distr.Unattended 115.00 13.80
36 Pine Creek Tran &Dist Unattnd 230.00 110.00 13.80
37 Pleasant View Distr.Unattended 115.00 13.80
38 Post Falls Distr.Unattended 115.00 13.80
39 Potlatch Dist &Trfr Unattnd 115.00 13.80
40 Prarie Distr.Unattended 115.00 13.80
FERC FORM NO.1 (ED.12-96)Page 426.1
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Co .
(1)X An Original (Mo,Da,Yr)Dec.31 2001rp(2)A Resubmission 04/30/2002 '
SUBSTATIONS (Continued)
5.Show in columns (I),(j),and (k)special equipment such as rotary converters,rectifiers,condensers,etc.and auxiliary equipment for
increasing capacity.
6.Designate substations or major items of equipment leased from others,jointly owned with others,or operated otherwise than by
reason of sole ownership by the respondent.For any substation or equipment operated under lease,give name of lessor,date and
period of lease,and annual rent.For any substation or equipment operated other than by reason of sole ownership or lease,give name
of co-owner or other party,explain basis of sharing expenses or other accounting between the parties,and state amounts and accounts
affected in respondent's books of account.Specify in each case whether lessor,co-owner,or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service)(In MVa)Trannsfeoeers TranSsoar
ers Type of Equipment Number of Units Tot CMapaacityNo.
(f)(g)(h)(i)(j)(k)
12 1 Frcd Oil &Air Fan 1 20 1
30 2 Two Stage Fan 2 50 2
12 1 Two Stage Fan 1 20 3
30 2 Two Stage Fan 240 50 4
35 4 1 Pt.&Two Stage Fan 4 50 5
44 3 Two Stg Fan &Cap 56 143 6
24 2 Two Stage Fan 2 40 7
250 2 8
197 144 1
9
10
11
30 2 Two Stage Fan 2 50 12
125 1
13
18 2 Portable Fan 2 22 14
20 3 1 15
22 1 Frcd Air Fan 1 26 16
10 1 Frcd Air Fan 1 13 17
36 2 Two Stage Fan 2 60 18
24 2 FrcOil/Air2StgFan 2 40 19
25 4 FrcdOil/Air/Pt Fan 2 34 20
12 1 Two Stage Fan 1 20 21
12 1 Two Stage Fan 1 20 22
12 1 Frcd Oil &Air Fan 1 20 23
12 1 Two Stage Fan 1 20 24
15 3 Frcd Air Fan 2 20 25
270 3 Frcd Oil/Air/Two Stg 1 262 26
24 2 FrOil/Air/2Stg Fan 2 40 27
137 2 1 Capacitors 80 182 28
12 1 Two Stage Fan 1 20 29
15 3 30
250 1 FrcdOil/AirFan/Cptrs 80 295 31
10 3 32
10 1 Frcd Air Fan 13 33
20 2 Frcd Oil &Air Fan 1 28 34
12 1 Portable Fan 1 15 35
262 3 Capacitors 80 307 36
12 1 Two Stage Fan 1 20 37
18 1 Two Stage Fan 1 30 38
15 2 Portable Fan 2 19 39
12 1 Frcd Oil &Air Fan 1 20 40
FERC FORM NO.1 (ED.12-96)Page 427.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2001rp.(2)A Resubmission 04/30/2002
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.-
2.Substations which serve only one industrial or street railway customer should not be listed below.
3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according
to functional character,but the number of such substations must be shown.
4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether
attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
1 Priest River Distr.Unattended 115.00 20.80
2 Sandpoint Distr.Unattended 115.00 20.80
3 South Lewiston Distr.Unattended 115.00 13.80
4 Sweetwater Distr.Unattended 115.00 24.00
5 St.Maries Distr.Unattended 115.0E 24.00
6 Tenth &Stewart Distr.Unattended 115.0C 13.80
7 Wallace Dist &Whse Unattnd 115.00 13.80
8 Rathdrum Tran &Dist Unattnd 230.0C 115.00 13.80
9 Other:30 substa less than 10 MVA Distr.Unattended
10
11 STATE OF MONTANA
12 1 substation less than 10 MVA Distr.Unattended
13
14 SUBSTA.@ GENERATING PLANTS
15 STATE OF WASHINGTON
16 Boulder Park Trans Step-Up 115.00 13.80
17 Kettle Falls Trans Step-Up 115.00 13.80
18 Long Lake Trans.115.00 4.00 4.00
19 Nine Mile Trns Step-Up &Dist 115.00 60.00 2.30
20 Little Falls Trans.115.00 4.00
21 Northeast Trans.Step-Up 115.00 13.80
22
23 STATE OF IDAHO
24 Cabinet Gorge Trans.Step-Up 115.00 13.80
25 Cabinet Gorge Trans.Step-Up 230.00 13.80
26 Post Falls Trans.Step-Up 115.00 2.30
27 Rathdrum Trans.Step-Up 115.00 13.80
28
29 STATE OF MONTANA
30 Noxon Trans.Step-Up 230.00 13.80
31
32 SUMMARY:
33 Washington:1 sub Distr.Attended
34 7 subs Trans.Unattended
35 120 subs Distr.Unattended
36 3 subs Tran &Dist Unattnd
37 Idaho:1 sub Distr.Attended
38 7 subs Trans.Unattended
39 61 subs Distr.Unattended
40 4 subs Tran &Dist Unattnd
FERC FORM NO.1 (ED.12-96)Page 426.2
Name of Respondent This Re rt Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31 2001
(2)p A Resubmission 04/30/2002 '
SUBSTATIONS (Continued)
5.Show in columns (I),(j),and (k)special equipment such as rotary converters,rectifiers,condensers,etc.and auxiliary equipment for
increasing capacity.
6.Designate substations or major items of equipment leased from others,jointly owned with others,or operated otherwise than by
reason of sole ownership by the respondent.For any substation or equipment operated under lease,give name of lessor,date and
period of lease,and annual rent.For any substation or equipment operated other than by reason of sole ownership or lease,give name
of co-owner or other party,explain basis of sharing expenses or other accounting between the parties,and state amounts and accounts
affected in respondent's books of account.Specify in each case whether lessor,co-owner,or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service)(In MVa)Transfewreers TranSsoarmers Type of Equipment Number of Units Tot CMapaacityNo.
(f)(9)(h)(i)(j)(k)
10 1 1 Frcd Air Fan 1 13 1
30 3 Frcd Air Fan 3 38 2
27 4 Port Fan/FrcdOil/Air 4 39 3
12 1 Frcd Oil &Air Fan 1 20 4
24 2 TwoSageFan 2 40 5
30 2 Frcd Oil/Air/Two Stg 2 50 6
10 3 7
462 3 FrcdOil/AirFan/Cptrs 243 470 8
83 48 9
10
11
5 l'12
13
14
15
36 1 Two Stage Fan 1 60 16
30 1 Two Stage Fan 1 50 17
80 4 1
18
18 2 Frcd Oil &Air Fan 1 40 19
24 2 Frcd Oil &Air Fan 2 40 20
36 1 Two Stage Fan 1 60 21
22
23
25 1 Frcd Oil &Air Fan 1 42 24
402 7 1 25
16 2 Frcd Air/Oil/Air Fan 2 21 26
114 2 3 Two Stage Fan 2 190 27
28
29
532 9 1 Frcd Oil Air 6 555 30
31
32
72 33
781 34
1101 35
598 36
22 37
947 38
595 39
1131 40
FERC FORM NO.1 (ED.12-96)Page 427.2
Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp.(2)A Resubmission 04/30/2002 '
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.-
2.Substations which serve only one industrial or street railway customer should not be listed below.
3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according
to functional character,but the number of such substations must be shown.
4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether
attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
1 Montana:1 sub Trans.Unattended
2 1 sub Distr.Unattended
3 System:205 subs
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.1 (ED.12-96)Page 426.3
Name of Respondent This Re ort Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2001AvistaCorp(2)A Resubmission 04/30/2002 '
SUBSTATIONS (Continued)
5.Show in columns (I),(j),and (k)special equipment such as rotary converters,rectifiers,condensers,etc.and auxiliary equipment for
increasing capacity.
6.Designate substations or major items of equipment leased from others,jointly owned with others,or operated otherwise than by
reason of sole ownership by the respondent.For any substation or equipment operated under lease,give name of lessor,date and
period of lease,and annual rent.For any substation or equipment operated other than by reason of sole ownership or lease,give name
of co-owner or other party,explain basis of sharing expenses or other accounting between the parties,and state amounts and accounts
affected in respondent's books of account.Specify in each case whether lessor,co-owner,or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service)(In MVa)Trasfeo eers TranSsoarmers Type of Equipment Number of Units Tot CMapaacityNo.
(f)(g)(h)(i)(j)(k)
533 1
5 2
5786 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.1 (ED.12-96)Page 427.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)g An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ELECTR C DISTRIBUTION METERS AND LIN:TRANSFORMERS
1.Report below the information called for concerning distribution watt-hour meters and line transformers.
2.Include watt-hour demand distribution meters,but not external demand meters.
3.Show in a footnote the number of distribution watt-hour meters or line transformers held by the respondent under lease from others,
jointly owned with others,or held otherwise than by reason of sole ownership by the respondent.If 500 or more meters or line
transformers are held under a lease,give name of lessor,date and period of lease,and annual rent.If 500 or more meters or line
transformers are held other than by reason of sole ownership or lease,give name of co-owner or other party,explain basis of
accounting for expenses between the parties,and state amounts and accounts affected in respondent's books of account.Specify in
each case whether lessor,co-owner,or other party is an associated company.
Line Item Number of Watt-hour LINE TRTNSFORMERS
No.Meters Number Total capacity (in (MVa)
(a)(b)(c)(d)
1 Number at Beginning of Year 316,032 98,503 3,877
2 Additions During Year
3 Purchases 5,716 1,784 78
4 Associated with Utility Plant Acquired
5 TOTAL Additions (Enter Total of lines 3 and 4)5,716 1,784 78
6 Reductions During Year
7 Retirements 4,165 1,120 59
8 Associated with Utility Plant Sold
9 TOTAL Reductions (Enter Total of lines 7 and 8)4,165 1,120 59
10 Number at End of Year (Lines 1 +5 -9)317,583 99,167 3,896
11 in Stock 8,158 1,889 159
12 Locked Meters on Customers'Premises
13 Inactive Transformers on System
14 In Customers'Use 309,425 97,278 3,737
15 In Company's Use
16 TOTAL End of Year (Total 11 to 15.This should equal line 10)317,583 99,167 3,896
FERC FORM NO.1 (ED.12-88)Page 429
Name of Respondent This Report is:.Date of Report Year of Report
(1)An Onginal (Mo,Da,Yr)Dec.31,2001AvistaCorp(2)A Resubmission 04/30/2002
ENVIRONMENTAL PROTECTION FACI JTIES
1.For purposes of this response,environmental protection facilities shall be defined as any building,structure,equipment,facility,or
improvement designed and constructed solely for control,reduction,prevention or abatement of discharges or releases into the
environment of gaseous,Liquid,or solid substances,heat,noise or for the control,reduction,prevention,or abatement of any other
adverse impact of an activity on the environment.
2.Report the differences in cost of facilities installed for environmental considerations over the cost of alternative facilities which would
otherwise be used without environmental considerations.Use the best engineering design achievable without environmental
restrictions as the basis for determining costs without environmental considerations.It is not intended that special design studies be
made for purposes of this response.Base the response on the best engineering judgment where direct comparisons are not available.
Include in these differences in costs the costs or estimated costs of environmental protection facilities in service,constructed or
modified in connection with the production,transmission,and distribution of electrical energy and shall be reported herein for all such
environmental facilities placed in service on or after January 1,1969,so long as it is readily determinable that such facilities were
constructed or modified for environmental rather than operational purposes.Also report similar expenditures for environmental plant
included in construction work in progress.Estimate the cost of facilities when the original cost is not available or facilities are jointly
owned with another utility,provided the respondent explains the basis of such estimations.Examples of these costs would include a
portion of the costs of tall smokestacks,underground Lines,and landscaped substations.Explain such costs in a footnote.
3.In the cost of facilities reported on this page,include an estimated portion of the cost of plant that is or will be used to provide power
to operate associated environmental protection facilities.These costs may be estimations on a percentage of plant basis.Explain such
estimations in a footnote.
4.Report all costs under the major classifications provided below and include,as a minimum,the items Listed-hereunder:
A.Air pollution control facilities:D.Noise abatement equipment:
(1)Scrubbers,precipitators,tall smokestacks,etc.(1)Structures
(2)Changes necessary to accommodate use of (2)mufflers
environmentally clean fuels such as Low ash or low (3)Sound proofing equipment
sulfur fuels including storage and handling equipment (4)Monitoring equipment
(3)Monitoring equipment (5)Other.
(4)Other.E.Esthetic costs:
B.Water pollution control facilities:(1)Architectural costs
(1)Cooling towers,ponds,piping,pumps,etc.(2)Towers
(2)Waste water treatment equipment (3)Underground lines
(3)Sanitary waste disposal equipment (4)Landscaping
(4)Oil interceptors (5)Other.
(5)Sediment control facilities F.Additional plant capacity necessary due to
(6)Monitoring equipment restricted output from existing facilities,or addition
(7)Other.of pollution control facilities.
C.Solid waste disposal costs:G.Miscellaneous:
(1)Ash handling and disposal equipment (1)Preparation of environmental reports
(2)Land (2)Fish and wildlife plants included in Accounts
(3)Settling ponds 330,331,332,and 335.
(4)Other.(3)Parks and related facilities
(4)Other.
5.In those instances when costs are composites of both actual supportable costs and estimates of costs,specify in column (f)the
actual costs that are included in column (e).
6.Report construction work in progress relating to environmental facilities at Line 9.
Line Classification of Cost CHANGES DURING YEAR Balance at Actual Cost'
No-Additions Retirements Adjustments End of Year
(a)(b)(c)(d)(e)(f)
1 Air Pollution Control Facilities 134,971 54,605,645 54,605,645
2 Water Pollution Control Facilities 284,154 5,580,745 5,580,745
3 Solid Waste Disposal Costs 174,712 4,672,851 4,672,851
4 Noise Abatement Equipment 233,439 233,439
5 Esthetic Costs 51,863 5,616,371 5,616,371
6 Additional Plant Capacity 589,362 589,362
7 Miscellaneous (Identify significant)2,505,665 -5,911 8,159,866 8,159,866
8 TOTAL (Total of lines 1 thru 7)3,151,365 -5,911 79,458,279 79,458,279
9 Construction Work in Progress 4,284,896 -803,812 4,538,200 4,538,200
FERC FORM NO.1 (ED.12-88)Page 430
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.
(1)g An Original (Mo,Da,Yr)Dec.31,2001
(2)A Resubmission 04/30/2002
ENVIRONMENTAL PROTECTION EXPENSES
1.Show below expenses incurred in connection with the use of environmental protection facilities,the cost of which are reported on
Page 430.Where it is necessary that allocations and/or estimates of costs be made,state the basis or method used.
2.Include below the costs incurred due to the operation of environmental protection equipment,facilities,and programs.
3.Report expenses under the subheadings listed below.
4.Under item 6 report the difference in cost between environmentally clean fuels and the alternative fuels that would otherwise be used
and are available for use.
5.Under item 7 include the cost of replacement power,purchased or generated,to compensate for the deficiency in output from
existing plants due to the addition of pollution control equipment,use of alternate environmentally preferable fuels or environmental
regulations of governmental bodies.Base the price of replacement power purchased on the average system price of purchased power
if the actual cost of such replacement power is not known.Price internally generated replacement power at the system average cost of
power generated if the actual cost of specific replacement generation is not known.
6.Under item 8 include ad valorem and other taxes assessed directly on or directly relatable to environmental facilities.Also include
under Item 8 licensing and similar fees on such facilities.
7.In those instances where expenses are composed of both actual supportable data and estimates of costs,specify in column (c)the
actual expenses that are included in column (b).
Line Ölassification of Expenses Amount Actual Expenses
No (a)(b)(c)
1 Depreciation 1,850,047
2 Labor,Maint,Mtr\s,&Supplies Cost Related to Env Fac &Programs 4,850,669
3 Fuel Related Costs
|4 Operation of Facilities 500,103
5 Fly Ash and Sulfur Sludge Removai 331,978
6 Difference in Cost of Environmentally Clean Fuels
7 Replacement Power Costs
8 Taxes and Fees
907,693
9 Administrative and General 562,202
10 Other (Identify significant)
11 TOTAL
9,002,692
FERC FORM NO.1 (ED.12-88)Page 431
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:103.1 Line No.:22 Column:d
Indirectly controlled by the Respondent.Owned by Pentzer Corporation,a wholly owned Avista Capitalsubsidiary.See
Avista Capital and Pentzer Corporation listings on page 103.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:219 Line No.:3 Column:c
Interest credits under sinking fund method (on Hydro plant only)is $4,468,387.92
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:221 Line No.:2 Column:a
Previouslydevoted to public service;transfered to Account 121,April 1979.
Schedule Page:221 Line No.:3 Column:a
Transferred to Acount 121,December 1986.
Schedule Page:221 Line No.:4 Column:a
Transferred to Account 121,December 1991.
Schedule Page:221 Line No.:5 Column:a
Transferred to Account 121,June 1995.
Schedule Page:221 Line No.:8 Column:a
Previously devoted to public service;transferred to Account 121,April 1999.
Schedule Page:221 Line No.:7 Column:a
Acquired to Account 121,May 2001.
Schedule Page:221 Line No.:8 Column:a
Acquired to Account 121,September 2001.
Schedule Page:221 Line No.:11 Column:a
Transferred to Account 121,December 1991.
FERC FORM NO.1 (ED.12-87)Page 450
NameofRespondent ThisRepodis:DateofRepod YearofRepon
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTEDATA
Schedule Page:227 Line No.:1 Column:d
Electric
Schedule Page:227 Line No.:5 Column:d
Footnote Linked.See note on 227,Row:1,col/item:d
Schedule Page:227 Line No.:7 Column:d
Electric.
Schedule Page:227 Line No.:8 Column:d
Electric.
Schedule Page:227 Line No.:9 Column:d
Electric.
Schedule Page:227 Line No.:10 Column:d
Electric,gas &miscellaneous.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubrnission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:300 Line No.:11 Column:d
Includes 252Mwh's from prior year.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:304.2 Line No.:30 Column:b
Includes 252 MWh from prior year.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:310 Line No.:13 Column:b
City of Cheney terminated September 30,2001
Schedule Page:310.1 Line No.:1 Column:b
Clark OUD contract terminated July 31,2001.
Schedule Page:310.1 Line No.:2 Column:b
Cogentrix contract terminated September 30,2001.
Schedule Page:310.1 Line No.:3 Column:b
Cogentrix DES service contract terminates January 22,2003.
Schedule Page:310.1 Line No.:8 Column:b
Duke Energy Trading contract terminated July 31,2001.
Schedule Page:310.1 Line No.:13 Column:b
Enron contact terminates December 31,2016.
Schedule Page:310.2 Line No.:13 Column:b
Montana Power Trading &Marketing sale terminated July 31,2001.
Schedule Page:310.2 Line No.:14 Column:b
Montana Power Company sale terminates October 31,2003.
Schedule Page:310.3 Line No.:8 Column:b
PacifiCorp sale terminates September 15,2003.
Schedule Page:310.3 Line No.:10 Column:b
PacifiCorp sale terminates October 31,2003.
Schedule Page:310.3 Line No.:11 Column:b
Pend Oreille County PUD terminates October 31,2004.
Schedule Page:310.3 Line No.:14 Column:b
Portland General Electric terminates December 31,2016.
Schedule Page:310.4 Line No.:4 Column:b
PP&L Montana terminates October 31,2003.
Schedule Page:310.4 Line No.:7 Column:b
Puget Sound Energy sale terminates October 31,2003.
Schedule Page:310.4 Line No.:8 Column:b
Puget Sound Energy terminates October 31,2003.
Schedule Page:310.5 Line No.:3 Column:b
Snohomish County PUD terminated September 30,2001.
Schedule Page:310.5 Line No.:5 Column:b
Sovereign DES contract terminates July 31,2004.
Schedule Page:310.5 Line No.:13 Column:b
IntraCompany Wheeling.
Schedule Page:310.5 Line No.:14 Column:b
IntraCompany Generation -Sale of Ancillary Services.
Schedule Page:310.6 Line No.:1 Column:b
Estimated revenues -true up in later periods.
FERC FORM NO.1 (ED.12-87)Page 450
NameofRespondent ThisReponis:DateofRepon YearofRepod
(1)_X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTEDATA
Schedule Page:326 Line No.:7 Column:b
BPA -WNP#3 contract terminates June 30,2017.
Schedule Page:326 Line No.:8 Column:b
BPA -CSPE &Supp/Entitlement Capacity -terminate March 31,2003.
Schedule Page:326 Line No.:9 Column:b
Other Charges -Internal Nonmonetary accrual
Schedule Page:326 Line No.:11 Column:b
BPA -terminates September 30,2001.
Schedule Page:326 Line No.:13 Column:a
Other charges -storage fees
Schedule Page:326 Line No.:14 Column:a
Other charges -prior period corrction
Schedule Page:326.7 Line No.:4 Column:b
Other Charges -Internal Nonmonetary accrual
Schedule Page:326.1 Line No.:6 Column:b
CSPE Capacity -terminates March 31,2003.
Schedule Page:326.1 Line No.:14 Column:b
Other Charges -Internal Nonmonetary accrual
Schedule Page:326.3 Line No.:1 Column:b
Other Charges -Internal Nonmonetary accrual
Schedule Page:326.3 Line No.:8 Column:b
Service to Deer Lake from Inland Power &Light.
Schedule Page:326.4 Line No.:11 Column:b
Other Charges -Internal Nonmonetary accrual
Schedule Page:326.4 Line No.:12 Column:b
Other Charges -Internal Nonmonetary accrual
Schedule Eg¿326.5 Line No.:1 Column:b
Other Chakges -Internal Nonomonetary accrual
Schedule Page:326.6 Line No.:3 Column:b
Other Charges -Internal Nonmonetary accrual
Schedule Page:326.7 Line No.:2 Column:b
Other Charges -Internal Nonmonetary accrual
Schedule Page:326.7 Line No.:7 Column:a
Other charges -Ancilliary services
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:326.7 Line No.:11 Column:a
Other charges -Amortization of contract buyout
Schedule Page:326.8 Line No.:1 Column:a
Other charges -Ancilliary services
Schedule Page:326.8 Line No.:2 Column:b
Inadvertent energy.
FERC FORM NO.1 (ED.12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTEDATA
Schedule Page:328 Line No.:1 Column:a
Subsidiary of Avista Corp
Schedule Page:328 Line No.:2 Column:a
Subsidiary of Avista Corporation
Schedule Page:328 Line No.:3 Column:a
Subsidiary of Avista Corp
Schedule Page:328 Line No.:4 Column:a
Subsidiary of Avista Corp.
Schedule Page:328 Line No.:5 Column:a
Transfer Agreement terminates October 31,2005
Schedule Page:328 Line No.:7 Column:a
Contract terminates September 2001
Schedule Page:328 Line No.:8 Column:a
Agreement terminates September 30,2006
Other Charges -Use of Facilities
Schedule Page:328.1 Line No.:3 Column:a
AGreement terminates upon one year's notification
Schedule Page:328.1 Line No.:4 Column:a
Agreement terminates September 30,2001
Other charges -transfer Services
Schedule Page:328.2 Line No.:2 Column:a
Agreement terminates September 30,2001
Other charges -Transfer services
Schedule Page:328.2 Line No.:11 Column:a
Agreement terminates December 31,2012
Schedule Page:328.3 Line No.:8 Column:a
Agreement terminates September 30,2001
Other Charges -Transfer services
Schedule Page:328.3 Line No.:16 Column:a
Agreement terminates October 30,2005
Schedule Page:328.4 Line No.:3 Column:a
Agreement entinates February 28,2011
Other Charges -Use of Facilities
Schedule Page:328.4 Line No.:4 Column:a
Agreement terminates December 31,2003
Schedule Page:328.4 Line No.:5 Column:a
Agreement terminates October 30,2005
Schedule Page:328.4 Line No.:6 Column:a
Agreement terminates September 30,2001
Schedule Page:328.4 Line No.:7 Column:a
Agreement terminates November 11,2015
Schedule Page:328.5 Line No.:12 Column:a
Agreement terminates September 30,2010
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Other Charges -Losses
Schedule Page:328.5 Line No.:13 Column:aBillingEstimatetrueup
FERC FORM NO.1 (ED.12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:332 Line No.:3 Column:a
Other Charges -financial settlement of losses
Schedule Page:332 Line No.:6 Column:a
Other Charges -prior period adjustment
Schedule Page:332 Line No.:8 Column:a
Delivered power to wheeler
Schedule Page:332 Line No.:9 Column:a
Received Power from Wheeler
Other Charges -prior period adjustment
Schedule Page:332 Line No.:10 Column:a
Delivered power to wheeler.
Schedule Page:332 Line No.:11 Column:a
Received power from wheeler
Other Charges -prior period adjustment
Schedule Page:332 Line No.:12 Column:a
BPA contract for access to Clark PUD
Schedule Page:332 Line No.:13 Column:a
Delivered power to wheeler.
Schedule Page:332 Line No.:14 Column:a
Other Charges -prior period adjustment
Schedule Page:332.1 Line No.:1 Column:a
Received power from wheeler.
Schedule Page:332.1 Line No.:2 Column:a
Received power from wheeler.
Schedule Page:332.1 Line No.:3 Column:a
Delivered power to wheeler.
Schedule Page:332.1 Line No.:5 Column:a
Received power from wheeler.
Schedule Page:332.1 Line No.:6 Column:a
Delivered power to wheeler.
Schedule Page:332.1 Line No.:7 Column:a
Received power from wheeler.
Schedule Page:332.1 Line No.:8 Column:a
Delivered power to wheeler.
Schedule Page:332.1 Line No.:9 Column:a
Received power from wheeler.
Schedule Page:332.1 Line No.:10 Column:a
Delivered power to wheeler
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:402 Line No.:-1 Column:b
Leased Plant
Schedule Page:402 Line No.:-1 Column:e
Operated by PPL Montana LLC.
Schedule Page:402 Line No.:-1 Column:f
Leased plant .
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1).X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:406 Line No.:-2 Column:b
License period from August 1,1972 to July 31,2007.
Schedule Page:406 Line No.:-2 Column:c
License period from August 1,1972 to July 31,2007 .
Schedule Page:406 Line No.:-2 Column:d
License period from March 1,2001 to February 28,2046
Schedule Page:406 Line No.:-2 Column:e
License period from March 1,2001 to February 28,2046
Schedule Page:406 Line No.:-2 Column:f
License period from August 1,1972 to July 31,2007.
Schedule Page:406.1 Line No.:-2 Column:b
License period from August 1,1972 to July 31,2007.
Schedule Page:406.1 Line No.:-2 Column:c
Licensed period from August 1,1972 to July 31,2007.
Schedule Page:406.1 Line No.:-2 Column:d
Not a licensed project.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:422 Line No.:30 Column:a
See PacifiCorp and Montana Power Form 1 -Jointly owned.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:430 Line No.:7 Column:b
Includes $2,280,178 for Protection,Mitigation,&Enhancement activity.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2002 Dec 31,2001
FOOTNOTE DATA
Schedule Page:431 Line No.:1 Column:b
Based on ratio of environmental plant to total plant .
Schedule Page:431 Line No.:8 Column:b
Based on ratio of environmental plant to total plant .
FERC FORM NO.1 (ED.12-87)Page 450
INDEX
Schedule _Paqe No.
Accrued and prepaid taxes ..............................262-263
Accumulated Deferred Income Taxes ......................234
272-277
Accumulated provisions for depreciation of
common utility plant ...........................356
utility plant ..........................219
utility plant (summary)...........................200-201
Advances
from associated companies ..........................256-257
Allowances ...........................228-229
Amortization
miscellaneous .....................340
of nuclear fuel .........................202-203
Appropriations of Retained Earnings ........................118-119
Associated Companies
advances from ..................................256-257
corporations controlled by respondent ............................103
control over respondent ...........................102
interest on debt to .......................256-257
Attestation .......................i
Balance sheet
comparative .........................110-113
notes to ......................122-123
Bonds ........................256-257
Capital Stock .......................251
discount ......................254
expense ...........................254
installments recived ..............................252
premiums .........................252
reacquired ...............
.............251
subscribed .........................252
Cash flows,statement of ...........................120-121
Changes
important during year ....................108 109
Construction
overheads,electric ......................
..........217
overhead procedures,general description of .........................218
work in progress -cormon utility plant .........................356
work in progress -electric ..............................216
work in progress -other utility departments .........................200-201
Control
corporations controlled by respondent ......................103
over respondent ...................1
security holders and voting powers ..........
Corporation
controlled by ......................103
incorporated .......................101
CPA,background information on .........................101
CPA Certification,this report form .........................i-ii
FERC FORM NO.1 (ED.12-93)Index 1
INDEX (continued)
Schedule _PaqeNo.
Deferred
credits,other .........................269
debits,miscellaneous .............................233
income taxes accumulated -accelerated
æmortization property .................................272-273
income taxes accumulated -other property ......................274-275
income taxes accumulated -other ........,.......................276-277
income taxes accumulated -pollution control facilities .......................234
Definitions,this report form ...................iii
Depreciation and enortization
of coKmon utility plant ..........................356
of electric plant .............................219
336-337
Directors ..............................105
Discount on capital stock .........................254
Discount -premium on long-term debt ......................256-257
Distribution of salaries and wages .........................354-355
Dividend appropriations ..........................118-119
Earnings,Retained ........................118-119
Electric energy account .........................401
Environmental protection
expenses ...........................431
facilities ..........................430
.Expenses
electric operation and maintenance ..........................320-323
electric operation and maintenance,summary ......................323
anamortized debt .......................256
Extraordinary property losses .......................230
Filing requirements,this report font
General description of construction overhead procedure .........................218
General information .................................101
Instructions for filing the FERC Form 1 .........................i-iv
Generating plant statistics
hydroelectric (large)...........................406-407
pumped storage (large)...........................408-409
small plants .........................410-411
steam-electric (large).........................402-403
Hydro-electric generating plant statistics ........................406-407
Identification ........................101
Important changes during year ...........................108-109
Income
statement of,by departments ...............................114-117
statement of,for the year (see also revenues).............................114-117
deductions,interest on debt to associated companies .........................340
deductions,miscellaneous amortization ..........................340
deductions,other income deduction ...........................340
deductions,other interest charges .....................340
Incorporation information .......................101
Installments received on capital stock ........................252
FERC FORM NO.1 (ED.12-95)Index 2
INDEX(continued)
Schedule Page No.
Interest
charges,on debt to associated companies ........................340
charges,other ......................................340
charges,paid on long-term debt,advances,etc ........................256-257
Investments
nonutility property ..........................221
subsidiary companies ..............................224-225
Investment tax credits,accumulated deferred ..................266 267
Law,excerpts applicable to this report form ...
List of schedules,this report form .....................2-4
Long-term debt .......................256 257
Losses-Extraordinary property ..........................230
Materials and supplies .....................227
Meters and line transformers ......................429
Miscellaneous general expenses .........................335
Notes
to balance sheet ......................................122 123
to statement of changes in financial position .....................122 123
to statement of income ...................122 127
to statement of retained earnings .................22 123
Nonutility property ....................221
Nuclear fuel materials .......................202 203
Nuclear generating plant,statistics .......................402-403
Number of Electric Department Erployees ............................323
Officers and officers'salaries .........................104
Operating
expenses-electric ........................320-323
expenses-electric (sŒmmary).......................323
Other
paid-in capital .............................253
donations received from stockholders .....................253
gains on resale or cancellation of reacquired
capital stock ............................253
miscellaneous paid-in capital ................................253
reduction in par or stated value of capital stock ..........................253
regulatory assets .............
............232
regulatory liabilities .........................278
Overhead,construction-electric .......................217
Peaks,monthly,and output ...................401
Plant,Common utility
accomulated provision for depreciation ........................356
acquisition adjustments ......................356 ,
allocated to utility departments ............................356
completed construction not classified ...............................356
construction work in progress ...........................356
expenses .............................356
held for future use ...........................356
in service .............................356
leased to others .......................356
Plant data .....................217-218
336-337
401-429
FERC FORM NO.1 (ED.12-95)Index 3
|NDEX(continued)
Schedule _Paqe No.
Plant -electric
accumulated provision for depreciation .........................219
construction work in progress ....................216
held for future use ..................214
in service .......................204-207
leased to others ...............................................213
Plant -utility and accumulated provisions for depreciation
amortization and depletion (sommary)........................201
Pollution control facilities,accumulated deferred
income taxes .........................234
Power Exchanges .................................326-327
Premium and discount on long-term debt .......................256
Premium on capital stock ...............25
Prepaid taxes ............................262-263
Property -losses,extraordinary .....................230
Pumped storage generating plant statistics ........................408-409
Purchased power (including power exchanges).........................326-327
Reacquired capital stock ..............
............250
Reacquired long-term debt ............................256-257
Receivers'Certificates ..........................................256-257
Reconciliation of reported net income with taxable income
from Federal income taxes .............
..........261
Regulatory commission expenses deferred ........................233
Regulatory commission expenses for year .....................350-351
Research,development and demonstration activities ........................352-353
Retained Earnings
amortization reserve Federal ...........................119
appropriated .........................118-119
statement of,for the year .......................118-119
unappropriated ........................118-119
Revenues -electric operating ........................300-301
Salaries and wages
directors fees ............
........105
distribution of .....................354-355
officers'...............................104
Sales of electricity by rate schedules .........................304
Sales -for resale .......................310-311
Salvage -nuclear fuel .......................202-203
Schedules,this report form .........................2-4
Securities
exchange registration .........................250-251
holders and voting powers ........................106-107
Statement of Cash Flows ...................12 121
Statement of income for the year ................114 117
Statement of retained earnings for the year .......................118-119
Steam-electric generating plant statistics .......................402-403
Stock liability for conversion ............
..........252
Substations .......................426
Supplies -materials and ......................227
FERC FORM NO.1 (ED.12-90)Index 4
INDEX (continued)
Schedule _Paqe No.
Taxes
accrued and prepaid ..........................262-263
charged during year ...............................262-263
on income,deferred and accumulated ........................234
272-277
reconciliation of net income with taxable income for ..................261
Transformers,line -electric .........................429
Transmission
lines added during year ...........................424-425
lines statistics ..........................422-423
of electricity for others .........................328-330
of electricity by others ...........................332
Unamortized
debt discount .......................256-257
debt expense .....................256-257
premion on debt ..................................256-257
Unrecovered Plant and Regulatory Study Costs .......................230
FERC FORM NO.1 (ED.12-90)Index 5